ABC

ABC, CITY

Equipments Required
Units Price per Unit
1 AC ( For Restaurant) 2 35000.00
2 AC ( For Party Hall) 2 35000.00
3 LED 42' 1 62500.00
4 Music DJ System With Speaker ( for Par 1 45000.00
5 Cold Drink Fridge 1 30000.00
6 Fans 10 1350.00
7 Exhaust Fan 6 550.00
8 Vaccum Cleaner 1 5000.00
9 Computer & Printer 1 30000.00
10 Fire Extinshuer 2 7500.00
11 Invertor with Battries 1 30000.00
12 Generator 1 150000.00
Total ( A)
Kitchen Equipments
Units Price per Unit
1 4 Burner Gas Range 1 17000.00
2 2 Burner Gas Range 1 12000.00
3 Toaster 1 2500.00
4 Microwave 1 8000.00
5 Mixer Grinder 1 4000.00
6 Chimney 1 12000.00
7 Deep Regregerator 2 125000.00
8 Water Cooler 1 40000.00
9 Fridge 1 35000.00
10 Coffe Machine 1 10000.00
11 Juicer 1 5000.00
12 RO System 1 5000.00
13 Crockery
Total (B)

Furniture

Furniture & Interiors

( It Includes Tables, Chairs for Restaurant and
Table Chairs for Party Hall and Interior Decoration)
Total (C )

Total Cost (A+B+C)

Total
70000.00
70000.00
62500.00
45000.00
30000.00
13500.00
3300.00
5000.00
30000.00
15000.00
30000.00
150000.00
524300.00

Total
17000.00
12000.00
2500.00
8000.00
4000.00
12000.00
250000.00
40000.00
35000.00
10000.00
5000.00
5000.00
32840.00
433340.00

400000.00

400000.00

1357640.00
 ABC
ABC, CITY

Crockery Details
Item Quantity Unit Price Per Unit Total
1 Spoon 10 DOZ 150.00 1500.00
2 Fork 10 DOZ 150.00 1500.00
3 Kniwe 10 No 100.00 1000.00
4 Service Spoon 5 DOZ 200.00 1000.00
5 Service Fork 5 DOZ 200.00 1000.00
6 Soup Spoon 5 DOZ 120.00 600.00
7 Large Plate 5 DOZ 350.00 1750.00
8 Small Plate 5 DOZ 250.00 1250.00
9 Serving Bowl 5 DOZ 400.00 2000.00
10 Dessert Plate 3 DOZ 300.00 900.00
11 Dessert Spoon 3 DOZ 90.00 270.00
12 Cup and Sauces 3 DOZ 90.00 270.00
13 Water Glass 5 DOZ 120.00 600.00
14 Sup Bowl 5 DOZ 360.00 1800.00
15 Water Jug 2 DOZ 2000.00 4000.00
16 Service Tray 30 No 300.00 9000.00
17 Juice Glass ( 250 ML) 5 DOZ 130.00 650.00
18 Juice Glass ( 300 ML) 5 DOZ 150.00 750.00
19 Soup Cup 4 DOZ 225.00 900.00
20 Napkin Stand 15 No 100.00 1500.00
21 Straw Stand 15 No 20.00 300.00
22 Toothpic Stank 15 No 10.00 150.00
23 Bottle Opener 15 No 10.00 150.00
Total 32840.00
 ABC
ABC, CITY

Cost of Project

Land & Building Owned

Equipments 524300.00

Kitchen Equipments 433340.00

Furniture 400000.00

Total 1357640.00

Means of Finance

Bank Term Loan 1018230.00

Promoters Capital 339410.00

Total 1357640.00
 ABC
ABC, CITY

1 Working Days 350 Days

2 Gross Receipts

Rent from Party Hall Rs 5000 per day

Party Hall Rent Per Day No of Booking Total
1st Year 5500 30 165000
Iind Year 5500 30 165000
IIIrd year 5500 36 198000
Ivth Year 5500 36 198000
Vth Year 5500 36 198000

During the Party Time the Gross Receipts from Sale of

Food to Party will be Rs 10000.00 per Party Day

Receipts from Restaurant

Restaurant Receipts per Day No. of Days Total

1st Year 5000 350 1750000

Iind Year 5500 350 1925000
IIIrd year 6050 350 2117500
Ivth Year 6655 350 2329250
Vth Year 7500 350 2625000

3 Cost of Food
Assuming that Cost of Raw Material of Food comes to 25% of Sale Price

4 Salaries & Wages

Employee Salary per Month No of Employee Total
Manager Self Self
Shef 10000 2 20000.00
Waiter 7000 4 28000.00
Helper 4500 2 9000.00
Total 57000.00
Annual Salary 684000.00

5 Electricity Expenses
Electricity Expenses will be Rs 15000.00 per month.
Annual Expenses will be Rs 180000.00 .

6 Diseal Expenses
Diseal Expenses will be Rs 4000.00 per mont
Annual Expenses will be Rs 48000

6 Gas Fuel Expenses

Gas Expenses will be Rs 8000.00 per mont
 Annual Expenses will be Rs 96000

7 Adminstrative Expenses
Administrative Expenses will be Rs 3000.00 per month.
Annual Expenses will be Rs 36000.00

8 Repiar & Maintaince Expenses

Monthly Expenses will Rs 2500.00. Annual Expenses will
be Rs 30000.00

9 Advertisement Expenses
Annual Expenses will be Rs 60000.00

10 Depreciation Schedule

Equipments
Year Ist Year IInd Year IIIrd Year

Opening Balance 524300.00 445655.00 378806.75

Depreciation @15% 78645.00 66848.25 56821.0125

Closing Balance 445655.00 378806.75 321985.74

Kitchen Equipments
Year Ist Year IInd Year IIIrd Year

Opening Balance 433340.00 368339.00 313088.15

Depreciation @15% 65001.00 55250.85 46963.2225

Closing Balance 368339.00 313088.15 266124.93

Furniture
Year Ist Year IInd Year IIIrd Year

Opening Balance 400000.00 360000.00 306000.00

Depreciation @10% 40000.00 54000.00 45900.00

Closing Balance 360000.00 306000.00 260100.00

11 Bank Loan Repayment and Interest Chart

Year Ist Year IInd Year IIIrd Year

Opening Balance 0.00 814584.00 610938.00
Add: Adition 1018230.00 0.00 0.00
Installments 203646.00 203646.00 203646.00
Closing Balance 814584.00 610938.00 407292.00
Interest @ 13% p.a. (on Loan) 119132.91 92658.93 66184.95
IV th Year Vth Year

321985.74 273687.88

48297.860625 41053.1815313

273687.88 232634.70

IV th Year Vth Year

266124.93 226206.19

39918.739125 33930.9282563

226206.19 192275.26

IV th Year Vth Year

260100.00 221085.00

39015.00 33162.75

221085.00 187922.25

IV th Year Vth Year

407292.00 203646.00
0.00 0.00
203646.00 203646.00
203646.00 0.00
39710.97 13236.99
 ABC
ABC, CITY

PROFITABILITY STATEMENT

Ist Year Iind Year IIIrd Year

Gross Receipts
Rent From Party Hall 165000.00 165000.00 198000.00
Gross Receipts on Sale of Food
during Party 300000.00 396000.00 432000.00

Gross Reciepts from Restaurant 1750000.00 1925000.00 2117500.00

Total (A) 2215000.00 2486000.00 2747500.00

Cost of Service

Cost of Food Produced 512500.00 580250.00 637375.00

Salary and Wages 684000.00 718200.00 790020.00
Electricity Expenses 180000.00 198000.00 217800.00
Generator Expenses 48000.00 52800.00 58080.00
Gas , Fuel Expenses 96000.00 105600.00 116160.00
Total (B) 1520500.00 1654850.00 1819435.00

Gross Profit (C=A-B) 694500.00 831150.00 928065.00

Administrative Expenses 36000.00 39600.00 43560.00

Repair & Maintance 30000.00 33000.00 36300.00
Advertisement Expenses 60000.00 66000.00 72600.00
Depreciation 183646.00 176099.10 149684.24
Total (D ) 309646.00 314699.10 302144.24

Net Profit Before Interest ( C-D) 384854.00 516450.90 625920.77

Interest Paid to Bank 119132.91 92658.93 66184.95

Net Profit After Interest 265721.09 423791.97 559735.82

Drawings 96000.00 240000.00 350000.00
Net Profit Carried Forward 169721.09 183791.97 209735.82
TY

Ivth Year Vth Year

198000.00 198000.00

432000.00 432000.00

2329250.00 2625000.00

2959250.00 3255000.00

690312.50 764250.00
869022.00 955924.20
239580.00 263538.00
63888.00 70276.80
127776.00 140553.60
1990578.50 2194542.60

968671.50 1060457.40

47916.00 52707.60
39930.00 43923.00
79860.00 87846.00
127231.60 108146.86
294937.60 292623.46

673733.90 767833.94
39710.97 13236.99

634022.93 754596.95
400000.00 450000.00
234022.93 304596.95
 ABC
ABC, CITY

CASH FLOW STATEMENT

Ist Year Iind Year IIIrd Year

Cash Inflow

Capital Employed 339410.00 0.00 0.00

Loan From Bank 1018230.00 0.00 0.00

Net Profit Before Interest and 568500.00 692550.00 775605.00

Depreciation
Total ( A) 1926140.00 692550.00 775605.00

Cash Outflow

Fixed Assets Purchased 1357640.00 0.00 0.00

Increase in Working Capital 90083.33 15983.33 11681.67

Instalment Paid of Bank 203646.00 203646.00 203646.00

Interest Paid to Bank 119132.91 92658.93 66184.95

Drawings 96000.00 240000.00 350000.00

Total (B) 1866502.24 552288.26 631512.62

Opening Cash 0.00 59637.76 199899.49

Cash Accural 59637.76 140261.74 144092.38
Closing Cash 59637.76 199899.49 343991.88
Ivth Year Vth Year

0.00 0.00

0.00 0.00

800965.50 875980.80

800965.50 875980.80

0.00 0.00

6524.83 12412.73

203646.00 203646.00

39710.97 13236.99

400000.00 450000.00

649881.80 679295.72

343991.88 495075.57
151083.70 196685.08
495075.57 691760.65
 ABC
ABC, CITY

BALANCE SHEET

Ist Year Iind Year IIIrd Year

Liabilities

Capital Employed 339410.00 339410.00 339410.00

Bank Loan 814584.00 610938.00 407292.00

Net Profit 169721.09 353513.06 563248.88

Creditors 94500.00 101100.00 111210.00

Total 1418215.09 1404961.06 1421160.88

Assets

Fixed Assets 1173994.00 997894.90 848210.67

Sundry Debtors 184583.33 207166.67 228958.33

Cash and Bank Balance 59637.76 199899.49 343991.88

Total 1418215.09 1404961.06 1421160.88

0.00 0.00 0.00

Ivth Year Vth Year

339410.00 339410.00

203646.00 0.00

797271.81 1101868.76

122331.00 134564.10

1462658.81 1575842.86

720979.07 612832.21

246604.17 271250.00

495075.57 691760.65

1462658.81 1575842.86

0.00 0.00
 ABC
ABC, CITY

CALCULATION OF DEBT SERVICE COVERAGE RATIO

Particulars
Ist Year Iind Year IIIrd Year
Net Profit After tax During yr. 265721.09 423791.97 559735.82
Add: Depreciation 183646.00 176099.10 149684.24
Add: Interest On Term Loan 119132.91 92658.93 66184.95
Total Amount available For
serving intt & Installment 568500.00 692550.00 775605.00

Installment and interest to be Served 322778.91 296304.93 269830.95

Debt Service Coverage Ratio 1.76 2.34 2.87

Average DSCR 2.86

Calculation of Current Ratio

Current Assets
Sundry Debtors 184583.33 207166.67 228958.33
Cash & Bank Balance 59637.76 199899.49 343991.88
Total 244221.09 407066.16 572950.21

Current Liabilities
Sundry Creditors 94500.00 101100.00 111210.00
Total 94500.00 101100.00 111210.00

Current Ratio 2.58 4.03 5.15

Average Current Ratio 5.00
 Ivth Year Vth Year
634022.93 754596.95
127231.60 108146.86
39710.97 13236.99

800965.50 875980.80

243356.97 216882.99

3.29 4.04

246604.17 271250.00
495075.57 691760.65
741679.74 963010.65

122331.00 134564.10
122331.00 134564.10

6.06 7.16