1

Start Up Investment
S.No Particulars Amount for Year 0
1 Fixed Assets
3 Pre-operating / Preliminary expenses
4 Working Capital Investment Including Contingency

Total Start Up Investment Needed

Investment in Fixed Assets %

Investment in Operating Capital %

Capital Structure

S.No Particulars Amount Proportion Cost of Capital

1 Share Capital 30% 25%
2 Project Term Loan 70% 10%
Total
WACC (Overall Cost of Capital) 12.75%

Fixed Assets Details

S.N. De scription Amounts
1 Construction & Site Development
Boundry W all

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2 Dry Amusement Rides

Ranger
Octopus
Frisbee Coaster
Break Dance
Dragon Coaster
Swing Ship
Striking Car
Car (10 nos) 2,760,000
Car Platform (2000 Sq Ft ) 3,312,000
Car Pannel 276,000
Carousel (24H)
Cyclone Coaster
Ferris Wheel (90 Ft)
Revolving Tower
Sun & Moon
Baby Train
Vertical Swing Chair Tower
Magic Carpet

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 2
3 Water Rides
Wave Pool
Water Play System
Body Slide (Giant Octopus Slide)
Slide 1,771,000
Structure 644,000
54" Float Slide Open
Slide 5,129,920
Structure 1,626,560
54" Float Slide Closed
Slide 6,568,800
Structure 1,626,560
Multi Lane (4 Lanes)
Slide 3,554,880
Structure 1,269,600
Kiddie Body Slide
Slide 485,760
Structure 202,400
Kiddie 96" Family Slide
Slide 644,000
Structure 193,200
Kiddie Tube Slide
Slide 708,400
Structure 202,400
Mushroom Umbrella

Total

4 Indoor Games & Entertainment

Total

5 Electric & Utilities

24/7 CCTV

Total

6 Furniture & Fixture

Total

7 Vehicle

Total

8 System Software

Total
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Fixed Assets Depreciation

Year 1 2
Opening Cost Addition Depreciation WDV Opening Cost Addition Depreciation WDV
Description Rate
Construction & Site Development 5%
Dry Amusement Rides 10%
Water Rides 10%
Indoor Games & Entertainment 10%
Electric & Utilities 10%
Furniture & Fixture 15%
Vehicle 15%
System software 15%
Total

3 4
Description Rate Opening Cost Addition Depreciation WDV Opening Cost Addition Depreciation WDV
Construction & Site Development 5% - - - - - - - -
Dry Amusement Rides 10% - - - - - - - -
Water Rides 10% - - - - - - - -
Indoor Games & Entertainment 10% - - - - - - - -
Electric & Utilities 10% - - - - - - - -
Furniture & Fixture 15% - - - - - - - -
Vehicle 15% - - - - - - - -
System software 15% - - - - - - - -
Total - - - - - - - -

5 6
Description Rate Opening Cost Addition Depreciation WDV Opening Cost Addition Depreciation WDV
Construction & Site Development 5% - - - - - - - -
Dry Amusement Rides 10% - - - - - - - -
Water Rides 10% - - - - - - - -
Indoor Games & Entertainment 10% - - - - - - - -
Electric & Utilities 10% - - - - - - - -
Furniture & Fixture 15% - - - - - - - -
Vehicle 15% - - - - - - - -
System software 15% - - - - - - - -
Total - - - - - - - -
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Estimation of Consumers
No of Visitors Total Maximum
Increment in
Year Dry Rides / day Water Rides / day Picnic Consumers Capacity /
Percentage weeks Total Weeks Total Indoor Games Restaurant Toy Store
Mon-Thu Fri & Sun Sat Mon-Thu Fri & Sun Sat Spot / Annum Annum
1 -
2 15%
3 20%
4 10%
5 10%
6 0%
7 0%
8 0%
9 0%
10 0%

Revenue Estimation
Revenue
Grand Total
Year Increment Dry Rides - Price/Pax Revenue Per Weeks Total Per Water Rides - price/pax Revenue Weeks Total Per Indoor Games & Ent. Restaurant Toy store Picnic Spot
per Annum
Mon-Thu Fri & Sun Sat Week Run Annum Mon-Thu Fri & Sun Sat Per Week Run Annum Price/Pax Total Rev P.A. Est. Exp/Pax Total Net Rev. P.A. Est. Sales P.W. Total Net Rev. P.A. Price/ Group Total Net Rev. P.A.
1 0%
2 10%
3 10%
4 10%
5 10%
6 10%
7 10%
8 10%
9 10%
10 10%
 5

Salary and Allowances

S.No Position No of HR Salary P.M Paid Month Total Remarks

1 General Manager 1 13 - Level I
2 Manager (Assets and Properities Management) 1 13 - Level II
3 Manager (Marketing & Public Relation) 1 13 - Level II
4 Manager (Admin ,Accounts & HR) 1 13 - Level II
5 Assistant Manager (Operation) 1 13 - Level III
6 Assistant Manager (Properity Management) 1 13 - Level III
7 Assistant Manager (Cleaning, Security & Housekeeping) 1 13 - Level III
8 Assistant Manager (Marketing & Public Relation) 2 13 - Level III
9 Assistant Manager (Admin ,Accounts & HR) 2 13 - Level III
10 On Duty Nurse 2 13 - Level III
11 Incharge (Operation) 2 13 - Level IV
12 Incharge (Technical Support) 2 13 - Level IV
13 Incharge(Cleaning, Security & housekeeping) 2 13 - Level IV
14 Doctor on Call 1 12 - Out Sourced
15 Operations and Equipement Handler 50 12 - Out Sourced
16 Cleaner 50 12 - Out Sourced
17 Security 20 12 - Out Sourced
Total 140 -
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Expenses and Overheads

Particulars Increment Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10

HR Expenses 5%

HR Incentive

Electricity

Water Supply & Treatment

Insurance 5%

Repar & Maintenance

Cleaning Related Mat. & Supplies

Alternative Energy & Fuel

Office Utilities 10%

IT & System Expenses 5%

Staff Wellfare
Marketing & Promotion

Audit & Legal Support 5%

Lease Rental 0%
Total

Loan Amortization
Int. Rate 10.00%
Op. Interest Principal Int. Cl.
Particulars Balance Repayment Payment Total Repayment Balance
Year 1 1st Qtr
2nd Qtr
3rd Qtr
4th Qtr
Year 2 1st Qtr
2nd Qtr
3rd Qtr
4th Qtr
Year….. 1st Qtr
2nd Qtr
3rd Qtr
4th Qtr
 7

Projected Income Statement

Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Revenue

Total Income
Expenses & Administrative Over Head
Depreciation

Profit before Int and Tax

Interest on Bank Loan

Profit before Tax

Provision for Tax
Net Profit
Net Profit after Tax transferred to BS

Cash Flow Statement

Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Cash Flow from Operating Activities
Net Profit after Tax
Adjustments:
Depreciation
Interest
Provision for Income Tax
Payment of Income Tax
Cash Flow before changes in Working Capital
(Increase)/Decrease in Current Assets
Increase/(Decrease) in Current Liabilities
Net Cash Flow from Operating Activities
Cash Flow from Investing Activities
( Increase)/ Decrease in Fixed Assets
( Increase)/ Decrease in Investment
Net Cash Flow from Investing Activities
Cash Flow from Financing Activities
Increase (Decrease) in Equity Capital
Loan Disbursement
Principal Repayment
Payment of Interest
Drawings from Promoter
Loan to Promoter
Net Cash Flow from Financing Activities

Net Cash Flow for the Period

Cash & Bank at Beginning

Cash & Bank at End

 8

Balance Sheet

Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
LIABILITIES
Capital Fund
Share Capital
Add: Profit & Loss Account
Less: Drawings
Bank Loan
Provision for Tax
Current Liabilities & others Provisions
Total
ASSETS
Fixed Assets
Depreciation
Net Fixed Assets
Loans, Deposits & Advances
Supplyies & Other Inventory
Cash & Bank Balance
Total

BEP Calculation
Description Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Capacity Utilization 53% 61% 73% 80% 89% 89% 89%
A. Fixed Cost
Depreciation
Interest on Bank Loan
Expenses & Administrative Over Head Fixed 50%

Total Fixed Cost

B. Variable Cost
Expenses & Administrative Over Head Variable 50%

Total Variable Cost

C. Income
Revenue

Total Income

Contribution Margin NRS

BEP in NRS

BEP in % of Capacity
 9

Calculate the relevant ratios

…….

Economic Analysis

Incremental Net Residual Value

Working of Fixed Assets
Investment - Depreciation - Capital & Investments Annual Cash
Year Equity & Loan (Rs) PBIT (Rs) Tax Realisation (Book Value) Flow (Rs)
0
1
2
3
4
5
Year 6
Year 7
Year 8
Year 9
Year 10
Internal Rate Return (IRR)
Net Present Value (NPV)

Residual Value
Investment - Incremental Net of Fixed Assets Payback
Year
Equity & Loan Depreciation & Working Capital Investments Annual Cash Cumulative Cash period
(Rs) Net Profit (Rs) Interest (Rs) & Realisation (Book Value) Flow (Rs) Flow (Rs) (Years)
0 - -
1 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -
Year 6 - - - - - -
Year 7 - - - - - -
Year 8 - - - - - -
Year 9 - - - - - -
Year 10 - - - - - -
Payback Period years months