Values in Crores

PARTICULARS FY 2016-17 FY 2017-18 FY 2018-19

Revenue 203.17 223.99 223.50
Direct Cost 112.63 124.04 124.30
Variable Expenses 30.10 31.89 32.22
Net Contribution 60 68 67
Production Overheads 18.00 19.61 21.59
Marketing Overheads 0.18 0.20 0.22
Administration overheads 4.02 4.76 5.17
Depreciation 4.56 4.53 4.53
Other Income 9.35 10.30 4.13
PBIT 43 49 40
Interest Cost 7.77 8.56 8.54
Profit Before Tax 35 41 31
Profit After Tax 29 34 26

PAT 29 34 26
Add : Depreciation 4.56 4.53 4.53
(Increase) / Decrease in net working capital (3.22) (1.87) (0.04)
Capex (8.05) (7.19) -
Free Cash Flow (A) 22 29 30
PARTICULARS FY 2016-17 FY 2017-18
Revenue 146.30 147.79
Direct Cost 47.99 49.40
Variable Expenses 18.48 18.55
Net Contribution 79.82 79.83
Production Overheads - Total 15.86 17.25
Marketing Overheads 1.47 1.58
Administration overheads - Support Functions 3.69 4.18
Depreciation 15.15 15.47
Other Income 6.36 6.43
Late delivery charges 4.39 7.39
PBIT 45.64 40.40
Interest Cost 8.70 7.97
Profit Before Tax 36.94 32.42
Profit After Tax 30.53 26.80

PAT 31 27
Add : Depreciation 15.15 15.47
(Increase) / Decrease in net working capital excl Cash/ Bank (0.79) (0.23)
Capex (4.89) (17.65)
Free Cash Flow (A) 40 24
Values in Crores
FY 2018-19
149.35
50.89
17.86
80.61
18.49
1.69
4.57
17.29
2.76
-
41.34
7.12
34.22
28.28

28
17.29
(0.24)
-
45
opportunity A

Area required 1000 sq m

equipment cost 20 Cr
assembly parts cost 3.55 Cr outsourced
assembly parts cost 30 Cr inhouse development
demand 20 per year
product assembly 2000 man hours

40000 2112 18.93939 19 labours required

overhead cost 380000