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For B.K.Bagla & Associates
Chartered Accountants
Depreciation
Building & Civil works 10%
Plant & Machinery 15%
Misc. Fixed assets 15%
1Mt 1000Kg
NOOR BIOTECH PVT LTD,
House No. 7, Sector-20, Huda, Sirsa
ANNEXURE — Il
Project Outlay- Project on 100 TPD Agro Waste / Fruit & Vegetable Waste composting Unit
S.No. Particulars Quantity Rate (Rs) Cost (Rs lakh)
1 Cost of land 2-3 ha Owned
2 Civil Works
Land development including approach & internal
road LS 6
Processing shed 1200 Sqm 2000 24
Concrete yard 2200 Sqm 1000 22
Drainage for storm water & leachate collection
system LS 3
Green belt & buffer zone development &
environmental requirements LS 4
Office & Store 100 Sqm 9000 9
Water source supply system including over head
tank LS 2
Sub total 70
3 Plant & Machinery
Rotary trauma screens with screen cloth of spring
steel and suitable drives and chutes 4 4 Lakh 16
different sieve size as per requirement 4 8 Lakh 32
Inclined belt conveyor with drive, feed hopper,
chutes, scrappers, cover plates, guards etc 1 5 Lakh 5
Belt feeder, inclined, full seurt board with VFD and
discharge chutes 1 4 Lakh 4
Hoppers for additives 2 1.5 Lakh 3
Bucket elevators, paddle mixers cutters and
crushers + Windrow 1 20 Lakh 20
Stitching bag conveyor, stitching machine,
weighing scale etc 1 5 Lakh 5
De-stoner 1 4 Lakh 4
Vehicle/JCV/Tractor/DCM 3 16 Lakh 48
Misc. Equipments / other attachment LS 3
Sub total 140
4 Misc. fixed assets
Plant and machinery erection, commissioning LS LS 10
Power connection, transformers & electrical
fixtures etc. LS 10
Lab equipments, chemicals, glassware etc. LS 5
Furniture, fixture, computers with accessories and
tools etc LS 5
Sub total 30
Total project cost (1+2+3+4) 240
Means of Finance
1 Bank loan (Including Subsidy) 160
2 Own Funds 80
240
NOOR BIOTECH PVT LTD,
House No. 7, Sector-20, Huda, Sirsa
Annexure IV
Income and Expenditure - Project on 100 TPD Agro Waste / Fruit & Vegetable Waste composting Unit
(Rs.lakh)
S.No Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
1 Installed Capacity (Mt) 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
2 Capacity utilisation (Mt) 0% 40% 50% 60% 70% 90% 90% 90%
3 Capacity utilised (Mt) - 9,600.00 12,000.00 14,400.00 16,800.00 21,600.00 21,600.00 21,600.00
4 Recovery of compost (Mt) 2,880.00 3,600.00 4,320.00 5,040.00 6,480.00 6,480.00 6,480.00
5 Income
Sale of compost 288.00 360.00 432.00 504.00 648.00 648.00 648.00
Total Income - 288.00 360.00 432.00 504.00 648.00 648.00 648.00
6 Expenditure
Royalty charges towards raw material 17.28 21.60 25.92 30.24 38.88 38.88 38.88
Culture/ inoculants 8.16 10.20 12.24 14.28 18.36 18.36 18.36
Packing material 20.16 25.20 30.24 35.28 45.36 45.36 45.36
Power 0.75 2.30 2.88 3.46 4.03 5.18 5.18 5.18
Fuel 5.76 7.20 8.64 10.08 12.96 12.96 12.96
Water 0.10 9.00 9.00 9.00 9.00 9.00 9.00 9.00
Wages 3.65 4.56 5.47 6.38 8.21 8.21 8.21
Salaries 27.72 27.72 27.72 27.72 27.72 27.72 27.72
Selling & marketing expenses 43.20 54.00 43.20 50.40 64.80 64.80 64.80
Administrative expenses 14.40 18.00 21.60 25.20 32.40 32.40 32.40
Rent, taxes, insurance 28.80 36.00 43.20 50.40 64.80 64.80 64.80
Repair & Maintenance 23.04 28.80 34.56 40.32 51.84 51.84 51.84
Transport of plastic materials etc. to landfill 11.52 14.40 17.28 20.16 25.92 25.92 25.92
Interest on working capital 4.15 4.96 5.26 5.99 7.44 7.44 7.44
Total expenditure 0.85 219.14 264.52 287.78 329.48 412.87 412.87 412.87
7 Gross Surplus (PBDIT) (0.85) 68.86 95.48 144.22 174.52 235.13 235.13 235.13
PBDIT in % 23.91% 26.52% 33.38% 34.63% 36.28% 36.28% 36.28%
8 Depreciation - 32.50 27.98 24.09 20.76 17.90 15.45 13.34
9 Interest on Term Loan 20.80 18.89 14.73 10.57 6.41 2.25 - -
10 Profit after Depreciation and Interest (21.65) 17.47 52.77 109.55 147.34 214.97 219.68 221.79
Profit after Depreciation and Interest in % 6.07% 14.66% 25.36% 29.23% 33.17% 33.90% 34.23%
11 Tax @ 30.90% 5.40 16.31 33.85 45.53 66.43 67.88 68.53
12 Surplus available for Repayment (0.85) 63.46 79.17 110.37 128.99 168.70 167.24 166.59
13 Debt Service Coverage Ratio
Coverage Available - 63.46 79.17 110.37 128.99 168.70 167.24 166.59
Debt 20.80 50.89 46.73 42.57 38.41 34.25 - -
Value 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
DSCR - 1.25 1.69 2.59 3.36 4.93
Average DSCR 1.73
NOOR BIOTECH PVT LTD,
House No. 7, Sector-20, Huda, Sirsa
Annexure V
Calculation of Working Capital - 100 TPD Agro Waste / Fruit & Vegetable Waste composting Unit
(Rs. lakh)
S.No Particular Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
1 Installed capacity (MT) 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00
2 Capacity Utilised (MT) 9,600.00 12,000.00 16,800.00 21,600.00 21,600.00 21,600.00 21,600.00
3 Raw Material (10 days) 1.90 2.38 2.85 3.33 4.28 4.28 4.28
4 Work in Progress (25 days) 18.80 22.54 24.03 27.40 34.13 34.13 34.13
5 Finished Product (10 days) 7.52 9.02 9.61 10.96 13.65 13.65 13.65
6 Debtors (20 days) 17.92 21.63 23.54 26.96 33.79 33.79 33.79
7 Sundry Creditors (35 days) 6.65 8.31 9.98 11.64 14.96 14.96 14.96
8 Working Capital Required 39.48 47.25 50.06 57.00 70.88 70.88 70.88
9 Margin Money on Working Capital 9.87 11.81 12.52 14.25 17.72 17.72 17.72
10 Bank Loan for Working Capital 29.61 35.43 37.55 42.75 53.16 53.16 53.16
11 Interest on Working Capital 4.15 4.96 5.26 5.99 7.44 7.44 7.44
NOOR BIOTECH PVT LTD,
House No. 7, Sector-20, Huda, Sirsa
Annexure VI
Calculation of Depreciation (WDV) - Project on 100 TPD Agro Waste / Fruit & Vegetable
Waste composting Unit
(Rs.lakh)
S.No Particular Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
1 Civil Structure 70.00 63.00 56.70 51.03 45.93 41.33 37.20
Depreciation 7.00 6.30 5.67 5.10 4.59 4.13 3.72
Depreciated Cost 63.00 56.70 51.03 45.93 41.33 37.20 33.48
2 Plant & Machinery 140.00 119.00 101.15 85.98 73.08 62.12 52.80
Depreciation 21.00 17.85 15.17 12.90 10.96 9.32 7.92
Depreciation Cost 119.00 101.15 85.98 73.08 62.12 52.80 44.88
Annexure VII
Calculation IRR, BCR & NPW - Project on 100 TPD Agro Waste / Fruit & Vegetable Waste composting Unit
(Rs. lakh)
S.No. Particular Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
1 Capital 240.00
2 Recurring Cost 0.85 219.14 264.52 287.78 329.48 412.87 412.87 412.87
3 Total Cost 240.85 219.14 264.52 287.78 329.48 412.87 412.87 412.87 1346.09
4 Benefits - 288.00 360.00 432.00 504.00 648.00 648.00 648.00
5 Depreciate d Cost of Structures
6 Total Benefits - 288.00 360.00 432.00 504.00 648.00 648.00 648.00 1687.64
7 Net Benefits (240.85) 68.86 95.48 144.22 174.52 235.13 235.13 235.13
8 Discounting Factor 15.00%
9 NPW @ 15% DF 341.54
10 IRR 48.13%
11 BCR (Benefit Cost Ratio) 1.25 : 1
NOOR BIOTECH PVT LTD,
House No. 7, Sector-20, Huda, Sirsa
Repayment Schedule - Project on100 TPD Agro Waste / Fruit & Vegetable Waste
composting Unit
- 20,80,000 20,80,000
2nd YEAR
April 2,66,667 1,73,333 1,61,73,333 4,40,000 1,57,33,333
May 2,66,667 1,70,444 1,59,03,778 4,37,111 1,54,66,667
June 2,66,667 1,67,556 1,56,34,222 4,34,222 1,52,00,000
July 2,66,667 1,64,667 1,53,64,667 4,31,333 1,49,33,333
August 2,66,667 1,61,778 1,50,95,111 4,28,444 1,46,66,667
September 2,66,667 1,58,889 1,48,25,556 4,25,556 1,44,00,000
October 2,66,667 1,56,000 1,45,56,000 4,22,667 1,41,33,333
November 2,66,667 1,53,111 1,42,86,444 4,19,778 1,38,66,667
December 2,66,667 1,50,222 1,40,16,889 4,16,889 1,36,00,000
January 2,66,667 1,47,333 1,37,47,333 4,14,000 1,33,33,333
February 2,66,667 1,44,444 1,34,77,778 4,11,111 1,30,66,667
March 2,66,667 1,41,556 1,32,08,222 4,08,222 1,28,00,000