PROJECT REPORT FOR WOODIES

FINANCIAL ANALYSIS OF PROJECT ARE AS FOLLOWS

Details Of Expceted Revenue

Particulars Amount

Sale Receipts 18,967,820

-
Total Revernue From Programs 18,967,820

Estallment Calculation
Loan 6,000,000 Interest Rate 9.00%
Year Factor 9% EMI Interest Principle Balance
2022-23 0.91 1,158,414 513,842 644,572 5,355,428
2023-24 0.83 1,158,414 453,377 705,037 4,650,391
2024-25 0.75 1,158,414 387,239 771,174 3,879,217
2025-26 0.68 1,158,414 314,898 843,516 3,035,701
2026-27 0.62 1,158,414 235,770 922,644 2,113,057
2027-28 0.56 1,158,414 149,220 1,009,194 1,103,863
2028-29 0.51 1,158,414 54,550 1,103,863 (0)

OPERATIONAL COST
Particulars Person PER MONTH PER YEAR
Purchases & Direct Expenses 1232580 14,790,960.00
ELECTRICITY 12500 150,000.00
Wages 4 48000 576,000.00
Fuel Expenses 128,956.00
Salary 2 60000 720,000.00
Other Misc. Expenses 6000 72,000.00
PACKAGING 739,548.00
Transport Charges 12000 144,000.00

TOTAL 362800 17,321,464.00

PROJECT COST 
Packaging Machinery & Equipments 2,160,500.00
Computers 180,000.00
Furniture 890,000.00
Warehouse 3,812,000.00
TOTAL 7,042,500.00
 Details Of Expected Revenue From Trading

Revenue 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Revenue from operations

Sale Receipts 18,967,820 20,295,567 21,005,912 21,741,119 22,502,058 23,289,630 24,104,767
- - - - - - - -
Add : Closing Inventory 821,570 846,217 871,604 897,752 924,684 952,425 980,998
Less : Opening Inventory - 821,570 846,217 871,604 897,752 924,684 952,425
- - - - - - - -

Total Revenue (A) 19,789,390 20,320,215 21,031,299 21,767,267 22,528,991 23,317,371 24,133,340

Expenditure Rate 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Expenses
Purchases & Direct Expenses 14,790,960 15,160,734 15,539,752 15,928,246 16,326,452 16,734,614 17,152,979
Electricity 150,000 157,500 165,375 178,605 192,893 208,325 224,991
Wages 576,000 604,800 635,040 685,843 740,711 799,968 863,965
Fuel Expenses 128,956 135,404 142,174 153,548 165,832 179,098 193,426
Salary 720,000 756,000 793,800 857,304 925,888 999,959 1,079,956
Other Misc. Expenses 72,000 75,600 79,380 85,730 92,589 99,996 107,996
Packaging 739,548 776,525 815,352 880,580 951,026 1,027,108 1,109,277
Transport Charges 144,000 151,200 158,760 171,461 185,178 199,992 215,991
- - - - - - -
Depreciation 866,275 741,844 640,926 557,350 486,999 427,041 375,468
Interest on Term Loan 513,842 453,377 387,239 314,898 235,770 149,220 54,550
Interest on CC Loan - - - - - - -

Total Cost (B) 18,701,581 19,012,983 19,357,798 19,813,565 20,303,338 20,825,320 21,378,599

Profit before Tax ( A - B ) 1,087,809 1,307,231 1,673,500 1,953,702 2,225,653 2,492,050 2,754,741

Tax 326,343 392,169 502,050 586,111 667,696 747,615 826,422

Profit after Tax 761,466 915,062 1,171,450 1,367,591 1,557,957 1,744,435 1,928,319

Total Income After Tax 761,466 915,062 1,171,450 1,367,591 1,557,957 1,744,435 1,928,319

Less : Withdrawal 240,000 240,000 240,000 240,000 300,000 300,000 300,000

Profit Tranfered to Bal Sheet © 521,466 675,062 931,450 1,127,591 1,257,957 1,444,435 1,628,319
Net Profit Ratio 3.85 4.50 5.57 6.28 6.92 7.48 7.99

Add : Depreciatoin (D) 866,275 741,844 640,926 557,350 486,999 427,041 375,468
Cash Accruals (C +D) 1,627,741 1,656,905 1,812,376 1,924,942 2,044,956 2,171,476 2,303,787
 Projected Balance Sheet

Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Total Fixed Assets 7,042,500 6,176,225 5,434,381 4,793,455 4,236,105 3,749,106 3,322,065
Less: Depreciation 866,275 741,844 640,926 557,350 486,999 427,041 375,468
Net Assets 6,176,225 5,434,381 4,793,455 4,236,105 3,749,106 3,322,065 2,946,598

Investment - 100,000 300,000 500,000 700,000 1,000,000 1,300,000

Current Assets
Debtors 1,138,069 1,826,601 2,310,650 2,608,934 3,150,288 3,493,445 3,856,763
Cash & Bank Balance 210,510 141,242 266,160 617,455 706,975 935,090 1,181,134

Total Assets 7,524,804 7,502,224 7,670,265 7,962,494 8,306,369 8,750,600 9,284,494

Liablities

Capital
Proprietor's capital 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
Profit and Loss a/c 521,466 1,196,528 2,127,978 3,255,570 4,513,527 5,957,962 7,586,281

Long Term Liabilities

Bank Term Loan 5,355,428 4,650,391 3,879,217 3,035,701 2,113,057 1,103,863 (0)

Current Liabilities
Creditors 147,910 155,305 163,070 171,224 179,785 188,774 198,213

Total Liabilities - 7,524,804 7,502,224 7,670,265 7,962,494 8,306,369 8,750,600 9,284,494

Diff - - - - - - - -
 Depreciation Schedule

Assets Rate 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Packaging Machinery & Equipments

Opening Balance - 1,836,425 1,560,961 1,326,817 1,127,795 958,625 814,832

Add : Addition 2,160,500 - - - - - -
Less : Depreciation 15% 324,075 275,464 234,144 199,023 169,169 143,794 122,225
Closing Balance 1,836,425 1,560,961 1,326,817 1,127,795 958,625 814,832 692,607
Total Depreciation 324,075 275,464 234,144 199,023 169,169 143,794 122,225
Asset Closing Balance 1,836,425 1,560,961 1,326,817 1,127,795 958,625 814,832 692,607

Computers

Opening Balance - 108,000 64,800 38,880 23,328 13,997 8,398

Add : Addition 180,000 - -
Less : Depreciation 40% 72,000 43,200 25,920 15,552 9,331 5,599 3,359
Closing Balance 108,000 64,800 38,880 23,328 13,997 8,398 5,039
Total Depreciation 72,000 43,200 25,920 15,552 9,331 5,599 3,359
Asset Closing Balance 108,000 64,800 38,880 23,328 13,997 8,398 5,039

Furniture

Opening Balance - 801,000 720,900 648,810 583,929 525,536 472,982

Add : Addition 890,000
Less : Depreciation 10% 89,000 80,100 72,090 64,881 58,393 52,554 47,298
Closing Balance 801,000 720,900 648,810 583,929 525,536 472,982 425,684
Total Depreciation 89,000 80,100 72,090 64,881 58,393 52,554 47,298
Asset Closing Balance 801,000 720,900 648,810 583,929 525,536 472,982 425,684

Warehouse

Opening Balance - 3,430,800 3,087,720 2,778,948 2,501,053 2,250,948 2,025,853

Add : Addition 3,812,000
Less : Depreciation 10% 381,200 343,080 308,772 277,895 250,105 225,095 202,585
Closing Balance 3,430,800 3,087,720 2,778,948 2,501,053 2,250,948 2,025,853 1,823,268
Total Depreciation 381,200 343,080 308,772 277,895 250,105 225,095 202,585
Asset Closing Balance 3,430,800 3,087,720 2,778,948 2,501,053 2,250,948 2,025,853 1,823,268

Total Asset

Opening Balance - 6,176,225 5,434,381 4,793,455 4,236,105 3,749,106 3,322,065

Add : Addition 7,042,500
Less : Depreciation 866,275 741,844 640,926 557,350 486,999 427,041 375,468
Closing Balance 6,176,225 5,434,381 4,793,455 4,236,105 3,749,106 3,322,065 2,946,598
Total Depreciation 866,275 741,844 640,926 557,350 486,999 427,041 375,468
Asset Closing Balance 6,176,225 5,434,381 4,793,455 4,236,105 3,749,106 3,322,065 2,946,598
 Cash Flow Statement

Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Sources of Fund
Opening Balance 1,500,000 210,510 141,242 266,160 617,455 706,975 935,090
Total Income After Tax 761,466 915,062 1,171,450 1,367,591 1,557,957 1,744,435 1,928,319
Bank Loan 6,000,000
Cash Credit Loan -
Depreciation 866,275 741,844 640,926 557,350 486,999 427,041 375,468
Increase in Creditors 147,910 7,395 7,765 8,154 8,561 8,989 9,439

Total Inflow 9,275,651 1,874,811 1,961,384 2,199,255 2,670,972 2,887,440 3,248,315

Application of Fund
Total Fixed Assets 7,042,500
Investment 100,000 200,000 200,000 200,000 300,000 300,000
Increase in Debtors 1,138,069 688,532 484,049 298,284 541,354 343,156 363,318
Withdrawals 240,000 240,000 240,000 240,000 300,000 300,000 300,000
Principle Repayment 644,572 705,037 771,174 843,516 922,644 1,009,194 1,103,863
Repayment of CC loan - - - - - -

Total Outflow 9,065,141 1,733,569 1,695,224 1,581,800 1,963,997 1,952,350 2,067,181

Cash Balance 210,510 141,242 266,160 617,455 706,975 935,090 1,181,134

Debt Service Coverage Ratio

Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Profit After Tax 761,466 915,062 1,171,450 1,367,591 1,557,957 1,744,435 1,928,319
Depreciation 866,275 741,844 640,926 557,350 486,999 427,041 375,468
Interest on Term Loan 513,842 453,377 387,239 314,898 235,770 149,220 54,550

Total 2,141,583 2,110,282 2,199,616 2,239,839 2,280,726 2,320,696 2,358,337

Interest On Term Loan 513,842 453,377 387,239 314,898 235,770 149,220 54,550
Repayment of Term Loan 644,572 705,037 771,174 843,516 922,644 1,009,194 1,103,863

Total 1,158,414 1,158,414 1,158,414 1,158,414 1,158,414 1,158,414 1,158,414

D.S.C.R. 1.85 1.82 1.90 1.93 1.97 2.00 2.04
Avarage D S C R 1.93
 FIXED ASSET COVERAGE RATIO

Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Net Fixed Assets 7,042,500 6,176,225 5,434,381 4,793,455 4,236,105 3,749,106 3,322,065
Term Loan Outstanding 6,000,000 5,355,428 4,650,391 3,879,217 3,035,701 2,113,057 1,103,863

F.A.C.R 1.17 1.15 1.17 1.24 1.40 1.77 3.01

INTEREST COVERAGE RATIO

Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

(A)
Profit After Tax 761,466 915,062 1,171,450 1,367,591 1,557,957 1,744,435 1,928,319
Depreciation 866,275 741,844 640,926 557,350 486,999 427,041 375,468
Interest on Term Loan 513,842 453,377 387,239 314,898 235,770 149,220 54,550

Total (A) 2,141,583 2,110,282 2,199,616 2,239,839 2,280,726 2,320,696 2,358,337

(B)
Interest On Term Loan 513,842 453,377 387,239 314,898 235,770 149,220 54,550

Total (B) 513,842 453,377 387,239 314,898 235,770 149,220 54,550

INTEREST COVERAGE RATIO 4.17 4.65 5.68 7.11 9.67 15.55 43.23

STATEMENT OF BREAK EVEN ANALYSIS

Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

A. Turnover 19,789,390 20,320,215 21,031,299 21,767,267 22,528,991 23,317,371 24,133,340

B. Variable Cost 16,451,464 16,904,263 17,370,458 17,905,408 18,461,787 19,040,776 19,643,634

C. Contribution (A-B) 3,337,926 3,415,951 3,660,841 3,861,859 4,067,204 4,276,595 4,489,706

D. P/V Ratio (C/A) 16.87% 16.81% 17.41% 17.74% 18.05% 18.34% 18.60%

E. Fixed Cost 2,250,117 2,108,720 1,987,340 1,908,157 1,841,550 1,784,545 1,734,965

F. Break Even Point (E/D) 13,340,152 12,543,987 11,417,145 10,755,277 10,200,688 9,729,912 9,325,888

G. Break Even Point to Turnover 0.67% 0.62% 0.54% 0.49% 0.45% 0.42% 0.39%
 INETRNAL RATE OF RETURN

Particulars 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Cash Accruals 1,627,741 1,656,905 1,812,376 1,924,942 2,044,956 2,171,476 2,303,787

Discounting Factor
20% 1.00 0.83 0.69 0.58 0.48 0.40 0.33

Discounted Value 1,627,741 1,380,755 1,258,595 1,113,971 986,186 872,668 771,533

Cost Benefit Ratio 8,011,449 1.07

Initial Investment 7,500,000

Net Present Value @ 20% 511,449

Cash Accruals 1,627,741 1,656,905 1,812,376 1,924,942 2,044,956 2,171,476 2,303,787

Discounting Factor
25% 1.00 0.80 0.64 0.51 0.41 0.33 0.26

Discounted Value 1,627,741 1,325,524 1,159,921 985,570 837,614 711,549 603,924

Cost Benefit Ratio 7,251,844 0.97

Initial Investment 7,500,000

Net Present Value @ 25% (248,156)

So IRR Is 23.25%
Month No 11% yearly EMI Interest Principle Balance
Opening 6,000,000
Month 1 0.75 96534.46956 45,000 51,534 5,948,466
Month 2 0.75 96534.46956 44,613 51,921 5,896,545
Month 3 0.75 96534.46956 44,224 52,310 5,844,234
Month 4 0.75 96534.46956 43,832 52,703 5,791,531
Month 5 0.75 96534.46956 43,436 53,098 5,738,433
Month 6 0.75 96534.46956 43,038 53,496 5,684,937
Month 7 0.75 96534.46956 42,637 53,897 5,631,040
Month 8 0.75 96534.46956 42,233 54,302 5,576,738
Month 9 0.75 96534.46956 41,826 54,709 5,522,029
Month 10 0.75 96534.46956 41,415 55,119 5,466,910
Month 11 0.75 96534.46956 41,002 55,533 5,411,377
Month 12 0.75 96534.46956 40,585 55,949 5,355,428
Month 13 0.75 96534.46956 40,166 56,369 5,299,059
Month 14 0.75 96534.46956 39,743 56,792 5,242,268
Month 15 0.75 96534.46956 39,317 57,217 5,185,050
Month 16 0.75 96534.46956 38,888 57,647 5,127,404
Month 17 0.75 96534.46956 38,456 58,079 5,069,325
Month 18 0.75 96534.46956 38,020 58,515 5,010,810
Month 19 0.75 96534.46956 37,581 58,953 4,951,857
Month 20 0.75 96534.46956 37,139 59,396 4,892,461
Month 21 0.75 96534.46956 36,693 59,841 4,832,620
Month 22 0.75 96534.46956 36,245 60,290 4,772,331
Month 23 0.75 96534.46956 35,792 60,742 4,711,589
Month 24 0.75 96534.46956 35,337 61,198 4,650,391
Month 25 0.75 96534.46956 34,878 61,657 4,588,735
Month 26 0.75 96534.46956 34,416 62,119 4,526,616
Month 27 0.75 96534.46956 33,950 62,585 4,464,031
Month 28 0.75 96534.46956 33,480 63,054 4,400,976
Month 29 0.75 96534.46956 33,007 63,527 4,337,449
Month 30 0.75 96534.46956 32,531 64,004 4,273,446
Month 31 0.75 96534.46956 32,051 64,484 4,208,962
Month 32 0.75 96534.46956 31,567 64,967 4,143,995
Month 33 0.75 96534.46956 31,080 65,455 4,078,540
Month 34 0.75 96534.46956 30,589 65,945 4,012,595
Month 35 0.75 96534.46956 30,094 66,440 3,946,155
Month 36 0.75 96534.46956 29,596 66,938 3,879,217
Month 37 0.75 96534.46956 29,094 67,440 3,811,776
Month 38 0.75 96534.46956 28,588 67,946 3,743,830
Month 39 0.75 96534.46956 28,079 68,456 3,675,374
Month 40 0.75 96534.46956 27,565 68,969 3,606,405
Month 41 0.75 96534.46956 27,048 69,486 3,536,919
Month 42 0.75 96534.46956 26,527 70,008 3,466,911
Month 43 0.75 96534.46956 26,002 70,533 3,396,379
Month 44 0.75 96534.46956 25,473 71,062 3,325,317
Month 45 0.75 96534.46956 24,940 71,595 3,253,722
Month 46 0.75 96534.46956 24,403 72,132 3,181,591
Month 47 0.75 96534.46956 23,862 72,673 3,108,918
Month 48 0.75 96534.46956 23,317 73,218 3,035,701
Month 49 0.75 96534.46956 22,768 73,767 2,961,934
Month 50 0.75 96534.46956 22,215 74,320 2,887,614
Month 51 0.75 96534.46956 21,657 74,877 2,812,737
Month 52 0.75 96534.46956 21,096 75,439 2,737,298
Month 53 0.75 96534.46956 20,530 76,005 2,661,293
Month 54 0.75 96534.46956 19,960 76,575 2,584,718
Month 55 0.75 96534.46956 19,385 77,149 2,507,569
Month 56 0.75 96534.46956 18,807 77,728 2,429,841
Month 57 0.75 96534.46956 18,224 78,311 2,351,531
Month 58 0.75 96534.46956 17,636 78,898 2,272,633
Month 59 0.75 96534.46956 17,045 79,490 2,193,143
Month 60 0.75 96534.46956 16,449 80,086 2,113,057
Month 61 0.75 96534.46956 15,848 80,687 2,032,371
Month 62 0.75 96534.46956 15,243 81,292 1,951,079