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Model Project

on
Retail
Markets/Outlets
(environmental
ly controlled)
Model Project for Retail Markets/Outlet (environmentally controlled)
PART-A
ABOUT PROPRIETOR/COMPANY

CUSTOMER SEGMENTS

MARKET CONSTITUTES

QUALITY ASSURANCE

VALUE OF PROPRIETOR/COMPANY

VISION & MISSION

Model Project for Retail Markets/Outlet (environmentally controlled)


EXPANSIONS

THE DIRECTORS

ABOUT BIHAR

a. GEOGRAPHY

b. ECONOMY

MASTER PLAN FOR BIHAR STATE FOR

RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY CONTROLLED)

INTRODUCTION

BIHAR AT A GLANCE

ATTITUDE

LOCATION

RAINFALL (AVG.)

LANGUAGE SPOKEN

Model Project for Retail Markets/Outlet (environmentally controlled)


PART-B

INDEX

TO

DETAILED PROJECT REPORT

S. NO. CONTENTS

1 INTRODUCTION

RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY


2
CONTROLLED)

3 INDUSTRY ANALYSIS

4 CUSTOMER ANALYSIS

5 IMPLEMENTATION SCHEDULE

6 IMPLEMENTATION SCHEDULE

Model Project for Retail Markets/Outlet (environmentally controlled)


PROPRIETOR/COMPANY NAME

INTRODUCTION

RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY CONTROLLED)

INDUSTRY ANALYSIS

CUSTOMER ANALYSIS

MARKETING PLAN

a. MARKETING OBJECTIVE

b. POSITIONING

c. COMMUNICATION

Model Project for Retail Markets/Outlet (environmentally controlled)


MARKET POTENTIAL AND STRATEGY

MARKETING STRATEGY

TENTATIVE IMPLEMENTATION SCHEDULE

S. NO. ACTIVITY PERIOD IN WEEKS

1 APPLICATION AND SANCTION OF LOAN 2 WEEKS

OFFER FROM VENDOR AND


2 2 WEEKS
FINALIZATION

3 SOURCING AND ASSEMBLING 2 WEEKS

Model Project for Retail Markets/Outlet (environmentally controlled)


Project cost & Means of Finance

(Rs. Lakh)

S. No. Particulars 2013-14 Total

A. Project Cost

1. Plant & Machinery

Total

B. Means of Finance

1. Promoter's Contribution

2. Capital Subsidy from NHM

3. State Subsidy

4. Term Loan

Total

Promoters contribution in %

Debt Equity Ration

Note:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from NHM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)

Model Project for Retail Markets/Outlet (environmentally controlled)


C. Contribution

Sales Revenue ……………………… ………………………

Less Variable cost ……………………… ……………………….

Contribution ……………………… ……………..…………

D. B. E. P. as percentage of installed capacity ………..……………% ………………………%

E. Cash B.E.P. ………..……………% ………..………………%

Model Project for Retail Markets/Outlet (environmentally controlled)


Projected Balance Sheet

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

A. Liabilities

I. Share Capital &

Retained Earnings

II. Unsecured Loans

III. Capital Subsidy from NHM

IV. Reserves

V. Term Loan

VI. Bank Barrowings

VII. Current Liability

Total

Model Project for Retail Markets/Outlet (environmentally controlled)


B. Disposition of Funds

1. Working Capital

2. Capital Expenditure

3. Misc. Expenses

4. Interest of term loan, U/L & W/C

5. Taxation

6. Dividend

7. Repayments

Total

C. Opening Balance

D. Surplus (A-B)

E. Closing Balance

Model Project for Retail Markets/Outlet (environmentally controlled)


Projected Cash flow Statement

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

A. Source of Funds

I. Proposed Term Loan

II. Share Capital

III. Capital Subsidy

IV. Unsecured Loan

V. Profit before interest

depreciation & taxes

VI. Bank Barrowings

Total (A)

Model Project for Retail Markets/Outlet (environmentally controlled)


B. Operating Profit before interest depreciation & taxes

C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan

D. Profit after Interest and before Tax

E. Depreciation (SLM)

F. Profit before Tax

G. Taxable Income

H. Tax Payable

I. Profit after tax % of net profit

J. Add Depreciation (SLM) & Prelim Expenses, etc off

K. Cash surplus

L. Repayment of term loan

M. Cash accruals

N. Dividend

Model Project for Retail Markets/Outlet (environmentally controlled)


Project Profitability Statement

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

A. Sales Revenue
B. Expenditure

Repairs &
Maintenances
including store &
spares

Salary

Rent, Rates, Tax &


Insurance

Electricity/Generator
running expenses

Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total

Model Project for Retail Markets/Outlet (environmentally controlled)


Internal Rate & Return

Cash out Net cash Discount Net Dis. Discount Net Dis.
Year Inventory Cash in flow
flow flow Rate 21% Amount Rate 23% Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total Net Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%

Model Project for Retail Markets/Outlet (environmentally controlled)


Statement showing average DSCR calculation

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

1. Profit after Tax


Depreciation
(SLM) and
2. Preliminary
Expenses, etc.
written off
Interest on term
3.
loan

4. Cash Accruals (A)

Repayment of
5.
term Loan
Interest on term
6.
loan
Total Repayments
7.
(B)
AVERAGE
DSCR

Model Project for Retail Markets/Outlet (environmentally controlled)


Statement showing calculation of Income Tax

S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax

5. Taxable Income

6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)

Model Project for Retail Markets/Outlet (environmentally controlled)


Details of Capacity Utilisation and sales Realisation

S. No. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21

Year 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year 8th year

A. Project Capacity

B. Revenue

Model Project for Retail Markets/Outlet (environmentally controlled)


Details of Annual Sales Realisation

Amount Rs. in
S. No. Revenue Segments Units Sale Price Rs.
Lakhs

Rent for Retail Markets/Outlets


1.
(environmentally controlled)

Sub-Total

I. Net Current Assets (B-A)

II. Total Current Assets

Margin (25% of
III.
N.C.A.+100% of A (2 to 6)

Max. Permissible Bank


IV.
Finance

Working Capital Bank


V.
Finance Interest @ 13.25%

Model Project for Retail Markets/Outlet (environmentally controlled)


Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount Amount Amount Amount Amount
(2013-14) (2013-14) (2013-14) (2013-14) (2013-14)
1. Salary and Wages

2. Rents and Vehicle

3. Power and Fuel

4. Repair and Maintenance

5. Adm. and Misc. Exps.

6. Marketing/Selling

Expenses, Total

(A)=1+2+3+4+5+6+7+8

7. Trading Stock storage

sale Direct sale

8. Sundry Debtors

Total (B)= 8+9

Model Project for Retail Markets/Outlet (environmentally controlled)


RATION ANALYSIS

S. No. Particulars 2012-13 2013-14 2014-15

1. PBITD (Rs Lakhs)

2. PBTD (Rs Lakhs)

3. PAT (Rs Lakhs)

Return on Investment (After Tax and


4.
before interest)

5. Net Worth (Rs Lakhs)

6. Gross Profit Margin (GPM)

7. Operating profit margin (OPM)

8. Net Profit Margin (NPM)

Model Project for Retail Markets/Outlet (environmentally controlled)


Depreciation Calculation (under-Income Tax-WDC

(Rs. Lakhs)

Year Plant & Machinery Building Misc. Assets Total


2013-14
Depreciation Depreciation Depreciation Total
Year Machinery Building Misc. Assets
15% 10% 10% Depreciation
0
1
2
3
4

5
6
7
8
9

10

Model Project for Retail Markets/Outlet (environmentally controlled)


Depreciation Calculation (under Company Law-SLM)

(Rs. Lakhs)

Year Plant & Machinery Building Misc. Assets Total


2013-14
Depreciation Depreciation Depreciation Total
Year Machinery Building Misc. Assets
5.28% 3.34% 5.28% Depreciation
0
1
2
3
4

5
6
7
8
9

10
11

Model Project for Retail Markets/Outlet (environmentally controlled)


S. No. Particulars Amount 2013-14 Amount 2014-15

A. VARIABLE COST

Utilities

Repair and Maintenance

Vehicle Expenses

Interest on W/C Loan

Total

B. SEMI VARIABLE/FIXED COST

Salaries

Depreciation

Interest on term loan

Marketing/Selling Expenses

Other working Expenses

Total

Model Project for Retail Markets/Outlet (environmentally controlled)


PAY BACK PERIOD

Basis: Profit after tax

Project Cost:

(Rs. in Lakhs)

Depreciation & Preliminary


Years Profit After Tax Cash Accruals Cumulative Accruals
Expenses written off
1.

2.
3.
4.
5.
6.
7.
8.
9.

PAY BACK PERIOD YEARS+ MONTHS

Model Project for Retail Markets/Outlet (environmentally controlled)


DETAILS OF SALARY & WAGES

(Rs. In Lakhs)

Salary/
Amount Amount Amount
S. No. Particulars Month Nos. Amount Nos. Nos. Nos.
1st year 2nd year 3rd year
(Rs.)
Salary

1. Manager

Wages

1. Worker

Grand Total (A+B+C)

Total (Annual) P & L

Model Project for Retail Markets/Outlet (environmentally controlled)


DETAILS & ESTIMATED COST OF MACHINERY

(Rs. In Lakhs)

Amount
S. No. Particulars Shops Size Total Unit Cost Per Shop
(Rs. in Lakhs)

Retail Markets/Outlets

1. (environmentally

controlled)

Total

ASSETS

I. Gross Block Less: Depreciation Net Block

II. Current Assets

III. Misc. Expenses

IV. Cash in Hand/Bank

Total-

Model Project for Retail Markets/Outlet (environmentally controlled)