(Million Rs.

)
Operational & Comments/
Fixed Cost Total Cost Total Revenue Net Additional Benefit
Year Discription (Million) Manitance Cost (Million) (Million) (Million) Assumption if
(Million) any
Land 9
Building 4.98225
Office&Equipment
Plant Machinery 0.693
0 Charges 11.62044 0 29.03 0.00 ($29.03)
Tool & Fixture 0.11
Pre Operating Cost 2.62
1 24.40 24.40 31.28 6.88
2 27.30 27.30 34.28 6.97
3 30.94 30.94 37.56 6.61
4 35.13 35.13 46.00 10.87
5 39.95 39.95 52.80 12.85
6 45.49 45.49 60.61 15.11
7 51.85 51.85 69.57 17.71
8 59.16 59.16 79.85 20.69
9 67.55 67.55 91.66 24.11
10 77.17 77.17 105.21 28.04
Overall Project
NPV of
284
Costs***
NPV of Benefits 374

B/C Ratio 1.3

IRR 33%
Payback Period
3.78
(Years)
***NPV of costs and benefits have been calculated @ 8%
annual esclation rate
 Operation Expense
Operation Expence. Yearly Unit Unit Rate Quantity Total Cost (Rs.) Year -1 Year -2
Sr.No.
Description Total Cost (Million) Total Cost (Million)
1 Raw Material Cost of Fruit Ton 30000 720 21000000 21.00 24.10
2 Raw Material Cost of vegetable 0.00 0.00
3 Non Technical Labor Wages Per month 220000 4 880000 0.88 0.97
4 Technical Labor Wages Per month 90000 4 360000 0.36 0.40
5 Machinery & Generator Maintenance Per annum 30000 1 30000 0.03 0.03
6 Electricity Cost Per month 9 14400 129600 0.13 0.14
7 Gas Cost 0.00
8 Water Cost Per annum 5000 1 5000 0.01 0.01
9 Fuel Cost (Generator/Operation) Per hour 200 200 40000 0.04 0.04
10 Transportation ( Raw Meterial and End Product) Per km 35 10000 350000 0.35 0.35
11 Administration expense Per annum 10000 1 10000 0.01 0.01
12 Communications expense (phone, fax, mail, internet, etc.) Per month 5000 4 20000 0.02 0.02
13 Office vehicles running expense 0.00
14 Office expenses (stationary, entertainment, janitorial services, etc.) Per annum 20000 1 20000 0.02 0.02
15 Marketing expese (leaflet, Add, Banners, Social marketing, exeibition) Per month 22500 4 90000 0.09 0.09
16 Insurance expense Per annum 50000 1 50000 0.05 0.05
17 Professional fees (legal, audit, consultants, etc.) Per annum 50000 1 50000 0.05 0.05
18 Depreciation expense:
i Building Per annum 10% 1 460950 0.46 0.41
ii Furniture Per annum 15% N/A 4500 0.00 0.00
iii Machinary, equipment, vehicle Per annum 15% N/A 621300 0.62 0.35
iv Computer hardware & printers Per annum 30% N/A 34500 0.03 0.01
19 Amortization of pre-operating costs Per annum 247500 1 247500 0.25 0.25
20 Amortization of Contingent 0 0 0 0 0.00 0.00
Total (Million Rs.) 24.40335 24.40335 27.3033606
Year -3 Year -4 Year -5 Year -6 Year -7 Year -8 Year -9 Year -10
Total Cost (Million) Total Cost (Million) Total Cost (Million) Total Cost (Million) Total Cost (Million) Total Cost (Million) Total Cost (Million) Total Cost (Million)
27.67 31.76 36.46 41.85 48.03 55.13 63.28 72.64
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1.06 1.17 1.29 1.42 1.56 1.71 1.89 2.07
0.44 0.48 0.53 0.58 0.64 0.70 0.77 0.85
0.04 0.04 0.04 0.05 0.05 0.06 0.06 0.07
0.16 0.18 0.20 0.22 0.24 0.27 0.30 0.33

0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01

0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04
0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35
0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02

0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02

0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09
0.05 0.04 0.04 0.04 0.04 0.03 0.03 0.03
0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05

0.37 0.34 0.30 0.27 0.24 0.22 0.20 0.18

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.32 0.29 0.26 0.23 0.21 0.19 0.17 0.15
0.01 0.01 0.01 0.01 0.00 0.00 0.00 0.00
0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
30.9428175741 35.1328355161967 39.9521304368921 45.4911762903398 51.8539165663921 59.1597301138068 67.5456885129495 77.1691478454487
Coments/Assumption if Any

Production and unit growth rate is assumed @ 10% and 4.35% p.a

Growth rate is assumed @ 10% p.a

Growth rate is assumed @ 10% p.a
Growth rate is assumed @ 10% p.a
Electricity cost is assumed to be increased by 1% p.a and units consumption is assumed to be increased by 10%

Cost is assumed to be constant

Cost is assumed to be constant
Cost is assumed to be constant
Cost is assumed to be constant
Cost is assumed to be constant

Cost is assumed to be constant

Cost is assumed to be constant
Cost is assumed to be decreased @5% p.a

Declining balance method is used

Declining balance method is used
Declining balance method is used
Declining balance method is used
Rs. 50,000 pre-operating costs are assumed
 Fixed Cost
Comments/
Sr. No. Items Unit Quantity Unit Area /Capacity Unit Rate PKR Total Cost (Million) Assumption(if
any)
1 Land Sq. ft. 45000 200 PKR 9.00
2 Building Sq. ft. 4745 1050 PKR 4.98
3 Office Equipment
i Table W*D*H (Inches) 3 48720 40000 PKR 0.12
ii Chairs W*D*H (Inches) 9 21120 15000 PKR 0.14
iii Desktops Per piece 2 N/A 25000 PKR 0.05
iv Laptops Per piece 1 N/A 50000 PKR 0.05
v Printer & Scanner Per piece 1 N/A 30000 PKR 0.03
vi Security System Per piece 8 N/A 5000 PKR 0.04
vii Landline/ Intercom Per piece 2 N/A 5000 PKR 0.01
viii Lights Per piece 100 Variable 400 PKR 0.04
iX Fans Per piece 8 80 Watts 4000 PKR 0.03
X Air Conditioner Per piece 2 1.5 Ton 88000 PKR 0.18
XI Networking Intranet 1 N/A 10000 PKR 0.01
Sub Total 14.67525
4 Plant & Machinery Charges*
i Roller Feeder Per piece 1 5 ton/ Hour 1150000 1.15
ii Washing Brush Per piece 1 5 ton/ Hour 1100000 1.1
iii Foamer Per piece 1 5 ton/ Hour 925000 0.925
iv Dryer No. 1 Per piece 1 5 ton/ Hour 1050000 1.05
v Waxer Per piece 1 5 ton/ Hour 835000 0.835
vi Dryer No. 2 Per piece 1 5 ton/ Hour 970000 0.97
vii Sorting Feeder Per piece 1 5 ton/ Hour 1230000 1.23
viii Sizer (Grader) Per piece 1 5 ton/ Hour 1120000 1.12
ix Packing Conveyor Per piece 1 5 ton/ Hour 1170000 1.17
x Packing Tray Per piece 1
xi Panel Board Per piece 1 N/A 17% 1.6235
xii Taxes N/A 5%
a Sales Tax Percentage 1 N/A N/A N/A
b Income Tax Percentage 1 N/A 4% 0.44694
xiii Duties N/A N/A N/A N/A N/A
Sub Total 11.620
6 Tools & Fixtures* 0
ii File Cabinets Per Office 2 N/A 20000 0.04
ii Tool Kit(Plant) Parts 1 N/A 50000 0.05
iii Fumigation Kit Per Piece 1 N/A 20000 0.02
Sub Total 0.11
7 Pre Operating Cost
i Electricity. Connection Commercial 1 50KVA 350000 0.35
ii Water connection Commercial 1 3 HP 100000 0.1
iii Gas Connection N/A N/A 0
iv Electricity Generator KV 1 12 250000 PKR 0.25
v Motorcycle Unit 1 70cc 70000 0.07
VI Tractor Unit 1 375HP 1200000 1.2
VII Suzuki Carrier Unit 1 0.8 Litre 650000 0.65
Sub Total 2.62
Total 29.026
* complete purchasing and Installation Chrages
 A B C D E F G H I J K L M N O P

1 Total Increment benift (Million Rs.)

2 Year -1 Year -2 Year -3

Produc
Production tion Sales Production
Sales Price Revenue Revenue Price Revenue Sales Price Revenue Revenue
3 Sr. no. Product Quantity (Rs. / Ton) (Rs.) (Million Rs.) Product Quantit (Rs. / Revenue (Rs.) (Million Rs.) Product Quantity (Rs. / Ton) (Rs.) (Million Rs.)
Sold (Tons) y Sold Sold (Tons)
Ton)
(Tons)
4 1 Mango 720 55000 39600000 39.6 Mango 756 57392.5 43388730 43.38873 Mango 793.8 59889.07375 47539946.74 47.53994674
5 2 0 0 0 0 0 0
6 3 0 0 0 0 0 0
7 4 0 0 0 0 0 0
8 5 Income Taxes 1.98 Income Taxes 2.1694365 Income Taxes 2.376997337
9 6 Sale Tax 6.336 Sale Tax 6.9421968 Sale Tax 7.606391479
10 Total (Million Rs.) 31.284 34.2770967 37.55655793
11
12
30
31 Year -4 Year -5
Produc
Sales
Production Sales Price Revenue Revenue tion Price Revenue
32 Sr. no. Product Quantity Product Quantit Revenue (Rs.)
Sold (Tons) (Rs. / Ton) (Rs.) (Million Rs.) y Sold (Rs. / (Million Rs.)
Ton)
(Tons)
33 1 Mango 833.49 62494.2485 52088331 52.088331147 Mango 875.165 65212.7 57071882.2299 57.07188223
34 2 0 0 0 0
35 3 0 0 0 0
36 4 0 0 0 0
37 5 Income Taxes 2.6044165574 Income Taxes 2.853594111
38 6 Sale Tax 8.3341329836 Sale Tax 9.131501157
39 41.149781606 45.08678696
40
41
42 Year -6 Year -7
Produc Sales
Production tion
43 Sr. no. Product Quantity Sales Price Revenue Revenue Product Quantit Price Revenue (Rs.) Revenue
(Rs. / Ton) (Rs.) (Million Rs.) (Rs. / (Million Rs.)
Sold (Tons) y Sold Ton)
(Tons)
44 1 Mango 918.92273 68049.5028 62532235 62.532234562 Mango 964.869 71009.7 68515006.104 68.5150061
45 2 0 0 0 0
46 3 0 0 0 0
47 4 0 0 0 0
48 5 Income Taxes 3.1266117281 Income Taxes 3.425750305
49 6 Sale Tax 10.00515753 Sale Tax 10.96240098
50 49.400465304 54.12685482
51
52
53 Year -8 Year -9
Produc
Production tion Sales
Sales Price Revenue Revenue Price Revenue
54 Sr. no. Product Quantity (Rs. / Ton) (Rs.) (Million Rs.) Product Quantit (Rs. / Revenue (Rs.) (Million Rs.)
Sold (Tons) y Sold
(Tons) Ton)

55 1 Mango 1013.1123 74098.5762 75070179 75.070179313 Mango 1063.77 77321.9 82252518.7187 82.25251872
56 2 0 0 0 0
57 3 0 0 0 0
58 4 0 0 0 0
59 5 Income Taxes 3.7535089656 Income Taxes 4.112625936
60 6 Sale Tax 12.01122869 Sale Tax 13.16040299
61 59.305441657 64.97948979
62
63 Year -10

Production
Sales Price Revenue Revenue
64 Sr. no. Product Quantity (Rs. / Ton) (Rs.) (Million Rs.)
Sold (Tons)

65 1 Mango 1116.9563 80685.3654 90122028 90.122028447

66 2 0 0
67 3 0 0
68 4 0 0
69 5 Income Taxes 4.5061014224
70 6 Sale Tax 14.419524552
71 71.196402473