PUJA HALDAR (PAN-AUMPH9598L)

PROJECTED PROPOSAL FOR A PROVISION/GENERAL STORE

A) INTRODUCTION
Bakery is traditional products and occupy an important place in food processing industry.
The retail industry shows a constant positive demand especially for food and related products.
Compared to other business activities this kind of business has low risks because of low required
investments. New forms of cost-cutting and store optimization will help to set up a successful business.
The return on this retail business has a growth rate of about 3% to 5% per year. A business that provides
additional service activities for the customers can be sure to have a high demand and a strong competition
advantage. The General Store shall be located in the heart of Borhat. This business plan is prepared to
obtain Apprx. Rs. 2,50,000/- Net Profit (PAT) in next financial year as well as expansion of the store.
We are seeking joint financing from our local Banking unit.

B) MARKET POTENTIAL

Modern retailing has entered India in form of sprawling malls and huge complexes offering
shopping, entertainment, leisure to the consumer as the retailers experiment with a variety of formats,
from discount stores to supermarkets to hypermarkets to specialty chains. However, Kirana still continue
to score over modern formats primarily due to the convenience factors. General Stores are trending these
days as people want to entertain the facilities it provides. So there is a huge potential in this segment.

C) BASIS & PRESUMPTIONS

I. This project is based on single shift basis from 07:00 AM to 09:00 PM and 320 working days
in a year.

II. The cost of equipments/materials & machinery indicated refer to a particular market and the
prices are approximate to these prevailing at the time of preparation of this profile.

III. The cost of packaging, forwarding etc. and installation electrification of machinery and fittings
is taken @15% non-refundable deposits, project cost, trial production, fees etc. are considered
under pre-operative expenses.

IV. Depreciation has been taken as an –

a) On building @ 5%
b) On machinery & equipment @ 15%
c) On office furniture & fixture @ 20%

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 PUJA HALDAR (PAN-AUMPH9598L)
PROJECTED PROPOSAL FOR A PROVISION/GENERAL STORE
V. Interest on total capital investment has been taken @ 13.05% per annum.
VI. Minimum 5% of the total investment is required as margin money.
VII. Pay-back period of the project will be 5 years, with monthly installments.

D) IMPLEMENTATION SCHEDULE
The following steps involves in the implementation of the project.
Sl. No. Activity
I. Selection of Site.
II. Form of Ownership.
III. Feasibility Report.
IV. Entrepreneurship Memorandum
V. Arrangement of Finance
VI. Construction of Building
VII. Site Electrification
VIII. Recruitment of Manpower
IX. Arrangement of Inventories.

Normally 2-3 Months are required to implement the project.

E) FINANCIAL ASPECTS

Land & Building

The Land & Building will be OWNED.

Plant & Machinery

SL NO PARTICULARS QTY RATE AMOUNT

1 Billing Machine and Printer 1 Set 34,500 34,500.00
2 CCTVs 1 Set 28,000 28,000.00
3 Electronic Fittings 55,000 55,000.00
4 Tools & Equipments 25,000 25,000.00
TOTAL COST OF MACHINERIES 1,42,500.00

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 PUJA HALDAR (PAN-AUMPH9598L)
PROJECTED PROPOSAL FOR A PROVISION/GENERAL STORE

Manpower Requirements and Monthly Salary

SL NO DESIGNATION NOS. RATE AMOUNT

1 Manager cum Cashier Self/Proprietor 6,000.00 6,000.00
2 Skilled Workers 1 5,000.00 5,000.00
3 Helpers 2 3,000.00 6,000.00
TOTAL 17,000.00

Working Capital Requirement per Month

SL NO ITEMS RATE AMOUNT

1 Inventories 1,01,000.00
2 Power Charges 9,500.00
3 Indirect Expenses 5,000.00
4 Salary & Wages 17,000.00
TOTAL WC PER MONTH 1,32,500.00

Cost of the Project and Means of Financing

SL NO PARTICULARS AMOUNT
I Land & Building OWN
II Fixed Capital 1,42,500.00
III Working Capital for 3 Months 3,97,500.00
IV Furniture & Fitting 2,10,000.00
TOTAL CAPITAL INVESTMENT 7,50,000.00

Sources of Funds

PARTICULARS TOTAL CAPITAL

Bank Finance 7,50,000.00

Promoter’s Contribution 0.00
TOTAL 7,50,000.00

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 PUJA HALDAR (PAN-AUMPH9598L)
PROJECTED PROPOSAL FOR A PROVISION/GENERAL STORE

Sales revenue

OVERALL SCENERIO OF PROFITABILITY (ANNUAL)

COST OF GOODS SOLD

YEARS
PARTICULARS Estimated Projected Projected Projected Projected
2021-22 2022-23 2023-24 2024-25 2025-26
Opening Stock - 1,01,000 2,01,394 3,14,413 4,15,817
Add: Purchases 12,12,000 12,72,600 13,74,408 14,84,360 16,03,109
Add: Carriage Inward 1,500 1,620 1,749 1,889 2,040
Add: Labour Charges 1,32,000 1,42,560 1,53,964 1,66,281 1,79,584
13,45,500 15,17,780 17,31,515 19,66,943 22,00,550
Less: Closing Stock 1,01,000 2,01,394 3,14,413 4,15,817 5,16,716
TOTAL 12,44,500 13,16,386 14,17,102 15,51,126 16,83,834

ANNUAL REVENUE GENERATION:-

YEARS
ITEM
I II III IV V
Revenue from Sales:-
By Selling from Grocery Store 18,32,300 19,78,884 21,37,195 23,08,170 24,92,824

Gross Sales 18,32,300 19,78,884 21,37,195 23,08,170 24,92,824

OVERALL PROFITABILITY RATIO:-

= Revenue – Cost of Goods Sold

YEARS
PARTICULARS
I II III IV V

Profitability 1,28,694.92 1,67,145.40 2,08,975.70 2,54,590.30 3,04,568.91

Overall Profitability Ratio 7.02% 8.45% 9.78% 11.03% 12.22%

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 PUJA HALDAR (PAN-AUMPH9598L)
PROJECTED PROPOSAL FOR A PROVISION/GENERAL STORE

ESTIMATED AND PROJECTED PROFIT AND LOSS ACCOUNT FOR 5 YEARS

YEARS
PARTICULARS Estimated Projected Projected Projected Projected
2021-22 2022-23 2023-24 2024-25 2025-26
A) Revenues:
Turnover (refer revenue generation
18,32,300 19,78,884 21,37,195 23,08,170 24,92,824
table above)
TOTAL (A): 18,32,300 19,78,884 21,37,195 23,08,170 24,92,824
B) Cost of Goods Sold (COGS)
Cost of Goods Sold 12,44,500 13,16,386 14,17,102 15,51,126 16,83,834

TOTAL (B): 12,44,500 13,16,386 14,17,102 15,51,126 16,83,834

GROSS PROFIT (A-B): 5,87,800 6,62,498 7,20,093 7,57,044 8,08,990
C) Administration Expenses
Salary to Manager cum Supervisor 72,000 77,760 83,981 90,699 97,955
Electric Expenses 1,14,000 1,20,325 1,33,529 1,41,705 1,44,925
Transportation and Insurance 43,200 46,656 50,388 54,420 58,773
Miscellaneous Expenses 16,800 18,144 19,596 21,163 22,856
TOTAL (C): 2,46,000 2,62,885 2,87,494 3,07,987 3,24,510

Profit Before Depreciation,

D) 3,41,800 3,99,613 4,32,598 4,49,057 4,84,480
Interest & Tax (G.P. - C)

E) Depreciation 21,375 18,169 15,443 13,127 11,158

Profit Before Interest & Tax 3,20,425 3,81,444 4,17,155 4,35,930 4,73,322
Interest on Bank Loan 92,230 76,370 58,200 37,511 13,920
Interest on Unsecured Loans 10,560 13,020 14,355 12,445 10,795
Profit Before Tax 2,17,635 2,92,054 3,44,600 3,85,974 4,48,608
F) Income Tax (Estimation) -
G) Profit After Tax 2,17,635 2,92,054 3,44,600 3,85,974 4,48,608
H) Depreciation Add Back 21,375 18,169 15,443 13,127 11,158

I) Cash Profit 2,39,010 3,10,223 3,60,044 3,99,101 4,59,766

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 PUJA HALDAR (PAN-AUMPH9598L)
PROJECTED PROPOSAL FOR A PROVISION/GENERAL STORE

ESTIMATED ANF PROJECTED BALANCE SHEET FOR 5 YEARS

YEARS
PARTICULARS Estimated Projected Projected Projected Projected
2021-22 2022-23 2023-24 2024-25 2025-26
LIABILITIES
CAPITAL ACCOUNT
Opening Balance - 3,02,019 4,54,562 6,84,492 9,83,730
Add: Additional Capital Introduced 2,51,200 - - - -
Add: Profit during the year 2,17,635 2,92,054 3,44,600 3,85,974 4,48,608
Less: Withdrawal 1,66,816 1,39,511 1,14,671 86,736 1,02,933
SUB TOTAL : 3,02,019 4,54,562 6,84,492 9,83,730 13,29,405
SECURED LOANS
Bank Loan 6,43,891 5,12,788 3,63,515 1,93,553 -

UNSECURED LOANS
Loan from Family & Relatives 50,000 1,00,000 70,000 80,000 25,000

CURRENT LIABILITIES
Sundry Creditors 1,76,490 1,90,609 2,05,858 2,22,327 2,40,113
Expenses Payable 18,647 23,028 43,846 51,357 60,090
Provision for Income Tax - - - - -
Interest Payable on Unsecured Loans 880 1,085 1,196 1,037 900
EMI Payable 16,792 16,792 16,792 16,792 -
TOTAL Rs. 12,08,718 12,98,864 13,85,698 15,48,796 16,55,506

ASSETS
FIXED ASSETS:-
Opening Balance - 1,21,125 1,02,956 87,513 74,386
Add : Additions during the Year 1,42,500 - - -
GROSS BLOCK 1,42,500 1,21,125 1,02,956 87,513 74,386
Less : Depreciation 21,375 18,169 15,443 13,127 11,158
NET BLOCK 1,21,125 1,02,956 87,513 74,386 63,228

Loans & Advances

Advances to Suppliers 1,50,000 2,10,000 2,14,000 2,50,000 2,11,000
CURRENT ASSETS
Inventories 1,01,000 2,01,394 3,14,413 4,15,817 5,16,716
Sundry Debtors 2,74,845 2,96,833 3,63,323 4,03,930 4,98,565
Cash & Cash Equivalents 5,61,748 4,87,681 4,06,449 4,04,663 3,65,998

TOTAL Rs. 12,08,718 12,98,864 13,85,698 15,48,796 16,55,507

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PROJECTED PROPOSAL FOR A PROVISION/GENERAL STORE

F) KEY FINANCIAL RATIOS

YEARS
PARTICULARS
I II III IV V

NET PROFIT RATIO IN % 11.88% 14.76% 16.12% 16.72% 18.00%

(Net Profit/Gross Sales)

DEBT- EQUITY RATIO 2.13x 1.13x 0.53x 0.20x 0.00x

(Loan Liability/Equity)

DEBT-SERVICE COVERAGE RATIO (DSCR) 3x 4x 5x 7x 19x

(Earning available for Debt Services/Interest+Instalments)

Hence, with the analysis of all aspects we can term the project as operationally feasible as well as economically
justifiable.

FOR PUJA HALDAR

PUJA HALDAR
(Proprietor)

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PROJECTED PROPOSAL FOR A PROVISION/GENERAL STORE

G) APPENDIX
BANK LOAN PAYMENT DETAILS

Term Loan Amount ₹ 7,50,000.00

Tenor of Term Loan (in Months) 60
Moratorium Period (in Months) 1
Repayment Period (in Months) 59
EMI Amount ₹ 17,289
ROI 13.05%
Subsidy Amount ₹ 0.00
Loan after adjusting Subsidy ₹ 7,50,000.00

EMI DETAILS TO BE PAID IN 5 YEARS

Payment Opening EMI Principal Interest Closing

Remarks, If any
Number Balance Amount Part Part Balance
1 7,50,000 8,156 0 8,156 7,50,000 Moratorium Period
2 7,50,000 17,289 9,133 8,156 7,40,867
3 7,40,867 17,289 9,232 8,057 7,31,634
4 7,31,634 17,289 9,333 7,957 7,22,302
5 7,22,302 17,289 9,434 7,855 7,12,867
6 7,12,867 17,289 9,537 7,752 7,03,330
7 7,03,330 17,289 9,641 7,649 6,93,690
8 6,93,690 17,289 9,746 7,544 6,83,944
9 6,83,944 17,289 9,851 7,438 6,74,093
10 6,74,093 17,289 9,959 7,331 6,64,134
11 6,64,134 17,289 10,067 7,222 6,54,067
12 6,54,067 17,289 10,176 7,113 6,43,891
13 6,43,891 17,289 10,287 7,002 6,33,603
14 6,33,603 17,289 10,399 6,890 6,23,205
15 6,23,205 17,289 10,512 6,777 6,12,692
16 6,12,692 17,289 10,626 6,663 6,02,066
17 6,02,066 17,289 10,742 6,547 5,91,324
18 5,91,324 17,289 10,859 6,431 5,80,465
19 5,80,465 17,289 10,977 6,313 5,69,489
20 5,69,489 17,289 11,096 6,193 5,58,392
21 5,58,392 17,289 11,217 6,073 5,47,176
22 5,47,176 17,289 11,339 5,951 5,35,837
23 5,35,837 17,289 11,462 5,827 5,24,375
24 5,24,375 17,289 11,587 5,703 5,12,788
25 5,12,788 17,289 11,713 5,577 5,01,075
26 5,01,075 17,289 11,840 5,449 4,89,235
27 4,89,235 17,289 11,969 5,320 4,77,266
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28 4,77,266 17,289 12,099 5,190 4,65,167
29 4,65,167 17,289 12,231 5,059 4,52,936
30 4,52,936 17,289 12,364 4,926 4,40,572
31 4,40,572 17,289 12,498 4,791 4,28,074
32 4,28,074 17,289 12,634 4,655 4,15,440
33 4,15,440 17,289 12,771 4,518 4,02,668
34 4,02,668 17,289 12,910 4,379 3,89,758
35 3,89,758 17,289 13,051 4,239 3,76,707
36 3,76,707 17,289 13,193 4,097 3,63,515
37 3,63,515 17,289 13,336 3,953 3,50,178
38 3,50,178 17,289 13,481 3,808 3,36,697
39 3,36,697 17,289 13,628 3,662 3,23,069
40 3,23,069 17,289 13,776 3,513 3,09,293
41 3,09,293 17,289 13,926 3,364 2,95,368
42 2,95,368 17,289 14,077 3,212 2,81,290
43 2,81,290 17,289 14,230 3,059 2,67,060
44 2,67,060 17,289 14,385 2,904 2,52,675
45 2,52,675 17,289 14,542 2,748 2,38,133
46 2,38,133 17,289 14,700 2,590 2,23,434
47 2,23,434 17,289 14,860 2,430 2,08,574
48 2,08,574 17,289 15,021 2,268 1,93,553
49 1,93,553 17,289 15,185 2,105 1,78,368
50 1,78,368 17,289 15,350 1,940 1,63,019
51 1,63,019 17,289 15,517 1,773 1,47,502
52 1,47,502 17,289 15,685 1,604 1,31,817
53 1,31,817 17,289 15,856 1,434 1,15,961
54 1,15,961 17,289 16,028 1,261 99,933
55 99,933 17,289 16,203 1,087 83,730
56 83,730 17,289 16,379 911 67,351
57 67,351 17,289 16,557 732 50,794
58 50,794 17,289 16,737 552 34,057
59 34,057 17,289 16,919 370 17,138
60 17,138 17,289 17,138 151 0

SUMMARY:-

Instalments Principal Interest Interest Net Interest Balance at the

Year
Paid Amount Paid Amount Paid Subsidy Payable End of the Year
1st Year 1,98,340 1,06,109 92,230 0 92,230 6,43,891
2nd Year 2,07,473 1,31,103 76,370 0 76,370 5,12,788
3rd Year 2,07,473 1,49,273 58,200 0 58,200 3,63,515
4th Year 2,07,473 1,69,962 37,511 0 37,511 1,93,553
5th Year 2,07,473 1,93,553 13,920 0 13,920 0

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