OPENING BALANCE SHEET

LIABILITIES AMOUNT(Rs.) ASSETS

SHARE CAPITAL 26000 BUILDING

LONG TERM LOAN 104000 PLANT & EQUIPMENT
CASH

TOTAL 130000 TOTAL

CLOSING BALANCE SHEET

LIABILITIES AMOUNT (Rs.) ASSETS

SHARE CAPITAL 26000 BUILDING

RESERVE FUND 131793.33 PLANT & EQUIPMENT
LONG TERM LOAN 104000 CASH

TOTAL 261793.33 TOTAL

AMOUNT(Rs.)

100000
20000
10000

130000

AMOUNT (Rs.)

90000.00
15000.00
156793.33

261793.33
Sl.No. Details
A Investment
A1 Land
A2 Building
A3 Plant and Machinery
Total Investment
B Sales
B1 Capacity Utilisation (%)
B2 Production of Kernel(in Kgs)
B3 Selling Price (Rs./Kg)
Sales Revenue
C Cost of Production and Sales
C1 Raw Materials
C2 Power & Fuel
C3 Salaries(1Sec@Rs5000, 1guard@Rs1800PM for 12 months)
C4 Wages(40 labourers) @Rs1800 PM(9 months)
C5 Factory Overheads
C6 Selling Expenses
C7 Interest on Working Capital Loan
Total Cost of Production and Sales
D Profit Before Depreciation, Interest and Tax (PBDIT)
E Depreciation
F Profit Before Interest (PBI)
G Interest on Term Loan
H Profit after interest and depreciation
Dividend
Reserve Fund

DETAILS OF DEPRECIATION
1 Value of buildings at yr beginning
2 Depreciation on buildings
3 Value of P&M at yr beginning
 4 Depreciation on P&M
5 Total Depreciation

Sl.No. Details
1 Total Variable Cost
2 Total Fixed Cost
3 Sales
4 Contribution/ Kg
5 Break Even Quantity (Kg)
 Year 0 Year 1

100000.00
20000.00
120000.00

275000.00

44000.00
0.00
81600.00
648000.00
50000.00
50000.00
1166.67
874766.67
-599766.67
15000.00
-614766.67
11440.00
-626206.67
2600.00
-628806.67

100000.00
0.10 10000.00
20000.00
 0.25 5000.00
15000.00

M-00 M-01
621166.67
187000.00
275000.00
#DIV/0!
#DIV/0!
AMLA: PROFIT AND LOSS ACCOUNT

Sales 275000.00
Less:
Raw Material 44000.00
Power & Fuel 2000.00
Salaries 12000.00
Wages 48000.00
Factory Overheads 3000.00
Depreciation 15000.00
Selling Expenses 4000.00
Interest on loan@11% 11440.00
Interest on short term loan 1166.67
Total Expenses 140606.67

Net Profit 134393.33

Less: Dividend 2600.00
Reserve Fund 131793.33
AMLA: CASH FLOW Aggregated for the Year March April May June

Purchase price per kg of raw Amla 4.0 4.0 0.0 0.0

Raw Material(Amla) 44000.0 22000.0 22000.0 0.0 0.0
Power & Fuel 2000.0 1000.0 1000.0 0.0 0.0
Salaries 12000.0 1000.0 1000.0 1000.0 1000.0
Wages(20 labourers) @Rs40 PM 48000.0 24000.0 24000.0 0.0 0.0
Overhead expenses 3000.0 1000.0 1000.0 1000.0 0.0
Selling Expenses 4000.0 2000.0 2000.0 0.0 0.0
Interest on short term loan @14%pa 1166.7 583.3 583.3 0.0
Interest on loan@11% 11440.0
Total Expenses 125606.7 51000.0 51583.3 2583.3 1000.0

Sales Quantity 11000.0 5500.0 5500.0 0.0 0.0

Sales @ Rs 25/kg of dried Amla (one month credit) 275000.0 137500.0 137500.0 0.0 0.0
Cash received from Debtors 275000.0 137500.0 137500.0 0.0
Opening Cash Balance 10000.0 10000.0 9000.0 44916.7 179833.3
Total Receipts 10000.0 146500.0 182416.7 179833.3
Cash surplus or deficit -41000.0 94916.7 179833.3 178833.3
Borrowings 50000.0 50000.0 0.0 0.0 0.0
Loan Payments 50000.0 0.0 50000.0 0.0 0.0
Ending cash Balance 170833.3 9000.0 44916.7 179833.3 178833.3

Profit before depreciation 149393.3

Less:- Depreciation 15000.0
Profit after interest & depreciation 134393.3
Less:- Dividend @ 10% 10000.0
Profit after dividend 124393.3
Calculations for interest
Borrowings 50000.0
Loan Payments
Net borrowings 50000.0 50000.0 0.0 0.0 0.0
Interest Cost 1166.7 0.0 0.0 0.0 0.0
50000.0 50000.0 0.0 0.0
583.3 583.3 0.0 0.0
July August September October November December January February

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
1000.0 1000.0 1000.0 1000.0 1000.0 1000.0 1000.0 1000.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

1000.0 1000.0 1000.0 1000.0 1000.0 1000.0 1000.0 1000.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
178833.3 177833.3 176833.3 175833.3 174833.3 173833.3 172833.3 171833.3
178833.3 177833.3 176833.3 175833.3 174833.3 173833.3 172833.3 171833.3
177833.3 176833.3 175833.3 174833.3 173833.3 172833.3 171833.3 170833.3
0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0
177833.3 176833.3 175833.3 174833.3 173833.3 172833.3 171833.3 170833.3
interest 11440.0
dividend 2600.0

loan 0.0
14040.0
Ending Cash 156793.3
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Sl.No. Details M-00 M-01 M-02 M-03
A Investment
A1 Land -1.20
A2 Building -6.00
A3 Plant and Machinery -1.00
A5 Preliminary Expenses -0.50
A7 Working Capital Margin -15.49
Total Investment -24.19
B Sales
B1 Capacity Utilisation (%) 80.00 80.00 80.00
B2 Production of Kernel(in Kgs) 32400 32400 32400
B3 Selling Price (Rs./Kg) 200 210 221
Sales Revenue 64.80 68.04 71.44
C Cost of Production and Sales
C1 Raw Materials 49.25 51.71 54.30
C2 Power & Fuel 0.65 0.68 0.71
C3 Salaries(1Sec@Rs5000, 1guard@Rs1800PM for 12 months) 0.82 0.82 0.82
C4 Wages(40 labourers) @Rs1800 PM(9 months) 6.48 6.48 6.48
C5 Factory Overheads 0.50 0.53 0.55
C6 Selling Expenses 0.50 0.55 0.61
C7 Interest on Working Capital Loan 0.01 6.59 6.92
Total Cost of Production and Sales 58.20 67.35 70.39
D Profit Before Depreciation, Interest and Tax (PBDIT) 6.60 0.69 1.06
E Depreciation 0.85 0.73 0.63
F Profit Before Interest and Tax (PBIT) 5.75 -0.04 0.43
G Interest on Term Loan #REF! 1.25 1.13
H Profit Before Tax (PBT) #REF! -1.29 -0.70
I Write-off of preliminary expenses 0.05 0.05 0.05
J PBT less write-off of prel exp. #REF! -1.34 -0.75
K Unabsorbed loss of previous years 0.00 0.17 0.00
L Gross Income #REF! -1.51 -0.75
N Total Income #REF! -1.51 -0.75
O Income-tax Rate (%) 36.75 36.75 36.75
P Income-tax 0.00 -0.56 -0.28
Q Profit after tax (PAT) #REF! -0.96 -0.48
R Net Salvage Value of fixed assets
S Net Recovery of Working Capital Margin
T Net Cash Flow (NCF) -24.19 #REF! 0.61 0.92
U Present Value (PV) of Net Cash Flows -24.19 #REF!
V Net Present Value (NPV) #REF!
WORKING CAPITAL ESTIMATES
Norm in
months

1 Raw materials 49.25 51.71 54.30

5 Total current assets 49.25 51.71 54.30
6 Working capital margin @ 25% of total current assets 12.31 12.93 13.57
7 Trade credit 0.50 2.05 2.15 2.26
8 Bank credit for working capital 34.88 36.63 38.46
9 Interest rate on Working Capital Loan (%) 18.00 18.00 18.00
10 Interest on Working Capital Loan 6.28 6.59 6.92
DETAILS OF DEPRECIATION
 1 Value of buildings at yr beginning 6.00 5.40 4.86
2 Depreciation on buildings 10.00 0.60 0.54 0.49
3 Value of P&M at yr beginning 1.00 0.75 0.56
4 Depreciation on P&M 25.00 0.25 0.19 0.14
5 Total Depreciation 0.85 0.73 0.63
INTEREST ON TERM LOANS
1 Loan at the beginning of first half 10.43 10.43 9.78
2 Loan repayable during first half 0.00 0.00 0.65
3 Loan at the beginning of second half 10.43 10.43 9.13
4 Loan repayable during second half 0.00 0.65 0.65
5 Annual interest rate (%) 12.00 12.00 12.00
6 Annual interest 1.25 1.25 1.13
COST OF CAPITAL
1 Promoter's Equity 6.00 6.00 6.00
2 Term Loan 10.43 10.43 9.46
3 Khadi Village Industrial C 7.00 7.00 7.00
4 Dividend Rate (%) 0.00 12.00 12.00
5 Weighted cost of capital 4.82 9.20 9.30
6 Weighted average cost of capital 11.83

Sl.No. Details M-00 M-01 M-02 M-03

1 Total Variable Cost 55.41 64.54 67.55
2 Total Fixed Cost 2.83 2.72 2.64
3 Sales 64.80 64.80 64.80
4 Contribution/ Kg 0.00029 0.00029 0.00029
5 Break Even Quantity (Kg) 9761 9400 9117
M-04 M-05 M-06 M-07 M-08 M-09 M-10

80.00 80.00 80.00 80.00 80.00 80.00 80.00

32400 32400 32400 32400 32400 32400 32400
232 243 255 268 281 295 310
75.01 78.76 82.70 86.84 91.18 95.74 100.53

57.01 59.86 62.85 66.00 69.30 72.76 76.40

0.75 0.79 0.83 0.87 0.91 0.96 1.01
0.82 0.82 0.82 0.82 0.82 0.82 0.82
6.48 6.48 6.48 6.48 6.48 6.48 6.48
0.58 0.61 0.64 0.67 0.70 0.74 0.78
0.67 0.73 0.81 0.89 0.97 1.07 1.18
7.27 7.63 8.01 8.41 8.84 9.28 9.74
73.57 76.92 80.43 84.13 88.02 92.10 96.40
1.44 1.85 2.27 2.71 3.16 3.64 4.13
0.54 0.47 0.41 0.36 0.32 0.28 0.25
0.90 1.38 1.85 2.34 2.84 3.35 3.88
0.98 0.82 0.67 0.51 0.35 0.20 0.04
-0.08 0.55 1.19 1.83 2.49 3.15 3.84
0.05 0.05 0.05 0.05 0.05 0.05 0.05
-0.13 0.50 1.14 1.78 2.44 3.10 3.79
0.00 0.00 0.00 0.00 0.00 0.00 0.00
-0.13 0.50 1.14 1.78 2.44 3.10 3.79
-0.13 0.50 1.14 1.78 2.44 3.10 3.79
36.75 36.75 36.75 36.75 36.75 36.75 36.75
-0.05 0.18 0.42 0.66 0.90 1.14 1.39
-0.08 0.32 0.72 1.13 1.54 1.96 2.40
2.65
15.49
1.13 1.36 1.61 1.86 2.14 2.42 20.86

57.01 59.86 62.85 66.00 69.30 72.76 76.40

57.01 59.86 62.85 66.00 69.30 72.76 76.40
14.25 14.97 15.71 16.50 17.32 18.19 19.10
2.38 2.49 2.62 2.75 2.89 3.03 3.18
40.38 42.40 44.52 46.75 49.09 51.54 54.12
18.00 18.00 18.00 18.00 18.00 18.00 18.00
7.27 7.63 8.01 8.41 8.84 9.28 9.74
 4.37 3.94 3.54 3.19 2.87 2.58 2.32
0.44 0.39 0.35 0.32 0.29 0.26 0.23
0.42 0.32 0.24 0.18 0.13 0.10 0.08
0.11 0.08 0.06 0.04 0.03 0.03 0.02
0.54 0.47 0.41 0.36 0.32 0.28 0.25

8.48 7.18 5.88 4.58 3.28 1.98 0.68

0.65 0.65 0.65 0.65 0.65 0.65 0.68
7.83 6.53 5.23 3.93 2.63 1.33 0.00
0.65 0.65 0.65 0.65 0.65 0.65
12.00 12.00 12.00 12.00 12.00 12.00 12.00
0.98 0.82 0.67 0.51 0.35 0.20 0.04

6.00 6.00 6.00 6.00 6.00 6.00 6.00

8.16 6.86 5.56 4.26 2.96 1.66 0.34
7.00 7.00 7.00 7.00 7.00 7.00 7.00
14.00 14.00 16.00 16.00 18.00 18.00 20.00
10.31 10.58 11.96 12.51 14.56 15.75 19.33

M-04 M-05 M-06 M-07 M-08 M-09 M-10

70.72 74.04 77.54 81.21 85.08 89.14 93.40
2.58 2.53 2.49 2.46 2.45 2.43 2.43
64.80 64.80 64.80 64.80 64.80 64.80 64.80
0.00029 0.00029 0.00029 0.00029 0.00029 0.00029 0.00029
8896 8726 8597 8503 8438 8397 8378