Project Summary

1 Total Project Cost Means of Finance 500

2 Civil Works 120
3 Plant and Machinery 248.25
4 Raw Material Bank - Working Capital Year 1 Year 2 Year 3
69 80 85
5 Manpower Cost (Annual wages and salaries) 17.16 18.02 18.02
6 Utility and other overheads (Admin Expenses etc. ) 13 15 15
7 Cost of Production (Year 1) 530
8 Revenue Projection (Sales & Turnover) Year 1 Year 2 Year 3
556 649 695
9 Profitability Estimate (Over 5 Years) Year 1 Year 2 Year 3
121 153 170
10 Projected Cash Flow Year 1 Year 2 Year 3
Inflow 379 165 102
Outflow 500 804 366
Netflow (Deficit/Surplus) 121 638 264
11 Projected Balance Sheet Year 1 Year 2 Year 3
Total Liabilities 646 180 199
Total Assets 551 1121 1351
12 Breakeven Year 1 Year 2 Year 3
1.21 0.02 0.01
13 NPV Rs. 960.25
14 IRR Analysis 78%
 Year 4 Year 5
91 102
18.92 19.86
16 18

Year 4 Year 5
742 834
Year 4 Year 5
187 217
Year 4 Year 5
110 117
399 431
289 313
Year 4 Year 5
217 251
1603 1878
Year 4 Year 5
0.01 0.01
Rs. 960.25
78%
 Project Cost and Means of Finance
IA/SPV
SL.NO. Type of Intervention Total Amount GOI Grant Contribution
(INR IN Cr) (INR IN Cr)
(INR In Cr)
1 Soft Interventions (SI) 2500000 2500000 0
2 Hard Interventions (HI)
A Raw Material Bank 6875498 6531723 343775
B Machinery 24824502 23583277 1241225
C CFC Building 12000000 11400000 600000
Total Hard Interventions 43700000 41515000 2185000
3 Implementation Agency (IA) Fees 2000000 2000000 0
4 Technical Agency (TA) Fees 1800000 1800000 0
Grand Total (SI+HI+IA Fees+ TA Fees) 50000000 47815000 2185000
Percentage of
Total Cost (%)

15.73
56.81
27.46

100.00
 Production and Raw Material
A. Production
Requirement of Yarn
Daily Output - Daily Weight of
on the basis of No. of
production per yarn required for
SL. No. Proposed Products Proposed Products - artisans
artisan (In No. of producing desired
Weight of 1 unit of artisans
units) output (In Kg)
Product (In Kg)
1 Muga Plain Fabric (in mtr) 0.100 10 mtr. 1.000 4
2 Muga cum Tussar Silk Saree 0.300 (Muga) 1 mtr. 0.300 2
(in mtr) 0.250 (Tasar) 0.250
3 Tussar Plain Fabric (in mtr) 0.070 20 mtr. 1.400 2
4 Eri Stole (Soft) 0.200 16 Nos. 3.200 8
5 Eri Jacket 0.400 8 Nos. 3.200 4
6 Eri Shawl 0.400 4 Nos. 1.600 2
7 Eri Comforter (Soft) 1.000 4 Nos. 4.000 8
8 Eri Cushion Cover 0.150 48 Nos. 7.200 8
9 Eri Bed Cover 0.750 8 Nos. 6.000 16
10 Cotton Gamosa 0.200 48 Nos. 9.600 16
11 Cotton Bed Sheet with 0.600 10 Sets. 6.000 20
Pillow Covers (with Design)

12 Cotton Cushion Covers & 0.600 32 sets. 19.200 16

Table Runners
Total Annual Ouptut (In Units)
B. Raw Material Requirement
SL. No. Raw Material Required for Raw Material Used Daily for production Total weight of Raw Material
Proposed Products (In Kg) Used Daily for production of
product including 5%
wastage (In Kg)

1 Muga Yarn 1.300 1.365

2 Tasar Yarn 1.650 1.7325
3 Eri Yarn 25.200 26.46
4 Cotton Yarn 34.800 36.54
 No. of Hrs
Monthly Output Annual Output (in
Required to
(in No. of Units) No. of Units)
weave

5 hrs 250 mtr 3000 mtr.

6 hrs 25 mtr 300 mtr.

8 hrs 500 mtr 6000 mtr.

4 hrs 400 4800 Nos.
8 hrs 100 1200 Nos.
4 hrs 100 1200 Nos.
8 hrs 100 1200 Nos.
2 hr 1200 14400 Nos.
6 hrs 400 4800 Nos.
4 hrs 1200 14400 Nos.
6 hrs 250 3000 Sets.

4 hrs 800 9600 Sets.

63900
nt
Total weight of Raw Material Total weight of
Used Monthly for production of Raw Material Used
product including 5% wastage (In Annually for
Kg) production of
product including 5
% wastage (In Kg)

34.125 409.5
43.3125 519.75
661.5 7938
913.5 10962

eri yarn
0

0
 Sales and Revenue Projectio
Revenue Assumption (100% Capacity Utilization)

Annual Output
Selling Price Rs. Per
SL. No. Products (In No. of Units:
Unit
Nos./mtr/sets)

1 Muga Plain Fabric (mtr) 3000 4000

2 Muga cum Tussar Silk Saree 300 20000
3 Tussar Plain Fabric (mtr) 6000 1300
4 Eri Stole (Soft) 4800 1800
5 Eri Jacket 1200 3500
6 Eri Shawl 1200 4000
7 Eri Comforter (Soft) 1200 8500
8 Eri Cushion Cover 14400 450
9 Eri Bed Cover 4800 7000
10 Cotton Gamosa 14400 200
11 Cotton Bed Sheet with Pillow Covers (with Design) 3000 2500
12 Cotton Cushion Covers & Table Runners 9600 1500
Total 63900
les and Revenue Projection with respect to productivity (In Rs.)
n) 2022-2023 2023-2024 2024-2025

Total Annual
Sale/Total Amount
Total Annual Sale per year considering Year 1 Considering Year 2 Considering Year 3 Considering
(in Rs.) 100% of the 60% Capacity 70% Capacity 75% Capacity
production (In Lakh
Rs)

12000000 120 7200000 8400000 9000000

6000000 60 3600000 4200000 4500000
7800000 78 4680000 5460000 5850000
8640000 86.4 5184000 6048000 6480000
4200000 42 2520000 2940000 3150000
4800000 48 2880000 3360000 3600000
10200000 102 6120000 7140000 7650000
6480000 64.8 3888000 4536000 4860000
33600000 336 20160000 23520000 25200000
2880000 28.8 1728000 2016000 2160000
7500000 75 4500000 5250000 5625000
14400000 144 8640000 10080000 10800000
92700000 927 55620000 64890000 69525000
556.2 648.9 695.25
Lakh Rupees Lakh Rupees Lakh Rupees
 2025-2026 2026-2027

Year 4 Considering Year 5 Considering

80% Capacity 90% Capacity

9600000 10800000
4800000 5400000
6240000 7020000
6912000 7776000
3360000 3780000
3840000 4320000
8160000 9180000
5184000 5832000
26880000 30240000
2304000 2592000
6000000 6750000
11520000 12960000
74160000 83430000
741.6 834.3
Lakh Rupees Lakh Rupees
 Raw Material Cost
Calculation of Raw Material Cost
Raw Raw Total Annual Raw
Material Material Material Cost (in
Required Cost per Rs.)
Annually (in kg (in
Total kg) Rs./kg)
Proposed Products Raw Materials
Production

Muga Yarn 409.50 17000 6,961,500.00

Muga Plain Fabric, Muga Tasar Yarn 519.75 4000 2,079,000.00
Cum Tassar Silk Saree, Eri Yarn 7,938.00 2000 15,876,000.00
Tussar Plain Fabric, Eri Cotton Yarn 10,962.00 800 8,769,600.00
Products diversified, Cotton 63900
Gamosa, Bed Cover,
Cushion Covers & Runners
Total 33,686,100.00
 Raw Material Cost & Processing Cost
aterial Cost Calculation of Processing Cost
Total PC1 - per kg of Total Annual PC2 - Total Annual PC2 Total Annual
Annual production (e.g. PC1 (in Rs.) Weaving (in Rs.) Processing Cost
Raw yarn spinning, Cost per (in Rs.)
Material dyeing, handling, unit
Cost (in cleaning, sorting production
Rs. etc. in Rs) (in Rs. /
Lakhs) piece)

69.62 200 81,900.00

20.79 190 98,752.50
158.76 180 1,428,840.00
87.70 160 1,753,920.00 250 15,975,000.00 19,338,412.50

336.86 3,363,412.50 15,975,000.00 19,338,412.50

 Total
Annual
Processin Total
g Cost (in Annual
Rs. Lakhs) Producti
Margin
on Cost
(in Rs.
Lakhs)

193.38 530.25 1.75

193.38 530.25 1.75

 RMB - Working Capital (HI)
Working Capital Requirement (All Figures in Lakhs Rs.)
SL. No. Particulars Assumptions 2022-2023

1 Consumables 30% of Total Annual Raw Material Cost 6063498

2 Salary Salary of RMB Store Keeper and Security Staff 312000
3 Wages 500000
Working Capital Requirement 6875498
Working Capital Requirement (In Lakh Rs.) 68.75
al (HI)
igures in Lakhs Rs.)
2023-2024 2024-2025 2025-2026 2026-2027

7074081 7579373 8084664 9095247

327600 343980 361179 379238
550000 600000 650000 700000
7951681 8523353 9095843 10174485
79.52 85.23 90.96 101.74
 Plant, Machinery & Equipment (HI)
SL.No. Machine/Equipment Quantity Rate/Unit GST Total Amount
Rate with
GST

PRE COCOON
MACHINERIES(DEGUMMING
1 MACHINE ) 1 902000 198000 1100000 1100000
2 ERI SPINNING MACHINE 20 10250 2250 12500 250000
3 MUGA REALING MACHINE 10 26240 5760 32000 320000
COMPUTIRISED CARD PUNCHING
4 MACHINE(CATD) 1 582200 127800 710000 710000
YARN TESTING
5 MACHINE(EPROVATER) 1 24600 5400 30000 30000

POST COCOON PROCESSING

ESSENTIALS(STOVE, DEKSI,GAMLA,
6 TRAY ETC.) 5 13530 2970 16500 82500
7 STOOL 60 820 180 1000 60000
120 BALL BEARING JACQUARD
8 LOOM 52" 100 34440 7560 42000 4200000

120 BALL BAEARING JACQUARD

HANDLOOM 72"
9 BANSUM/KOKAN/GAMARI 80 36900 8100 45000 3600000
SEMI-AUTOMATIC LOOM WITH
10 CUMBER BOARD 50 69700 15300 85000 4250000
11 LOOM ASSESSORIES 10 12300 2700 15000 150000
12 CHARKHA 100 2050 450 2500 250000
13 WARPING DRUM(5 MTR) 1 36900 8100 45000 45000
14 WARPING DRUM (2.5 MTR) 5 24600 5400 30000 150000

15 TRAY(PLASTIC) FOR SILK COCOON 100 512.5 112.5 625 62500

16 BOBBIN WINDING MACHINE 1 127100 27900 155000 155000
MOTORIZED PIRN WINDING
17 MACHINE 1 69700 15300 85000 85000
18 OPEN RACK 5 18040 3960 22000 110000
TAILOR FOOT NORMAL SEWING
19 MACHINE 10 14760 3240 18000 180000
CALENDARING MACHINE WITH
20 CYLINDER,4 ROD 1 676500 148500 825000 825000

BOILER-200KG CAPACITY, HYDRO

EXTRACTOR-25 KG CAPACITY,
21 DYEING MACHINE-5/10 KG 3 36900 8100 45000 135000
22 COMPUTER SYSTEM 5 43460 9540 53000 265000
23 CCTV CAMERA 6 10250 2250 12500 75000
24 DSLR 1 82000 18000 100000 100000
25 WEIGHING MACHINE 2 4920 1080 6000 12000
AUTOMATIC EMBROIDERY
26 MACHINE 5 48380 10620 59000 295000
27 CUTTING MACHINE 3 28700 6300 35000 105000
28 PATTERN MAKING MACHINE 3 40180 8820 49000 147000
29 PACKING FACILITY 2 22550 4950 27500 55000
30 PRICE TAG MACHINE 1 14760 3240 18000 18000
31 FABRIC PRINTING MACHINE 1 1353000 297000 1650000 1650000
32 AQUAGUARD FILTER 1 30340 6660 37000 37000
33 NORMAL FILTER 5 4100 900 5000 25000
34 HIGH SPEED SEWING MACHINE 5 28700 6300 35000 175000
35 CUTTING TOOL KIT 1 18040 3960 22000 22000
CUTTING TABLE 9 FEET x 6 FEET
36 x2.5 FEET 1 45100 9900 55000 55000
37 STEAM STAND PRESSING UNIT 3 12300 2700 15000 45000
38 BUTTON HOLE MACHINE 1 313240 68760 382000 382000
39 BUTTON STICHING MACHINE 1 49363.18 10835.82 60199 60199
INDUSTRIAL TEXTILE CLEANING
40 MACHINE 1 4100 900 5000 5000
41 BOHOM AHACHNG MACHINE 1 254200 55800 310000 310000
42 NATURAL DYE( UTENSILS KITS) 1 28700 6300 35000 35000
43 MISC TOOL EQUIPMENTS 1 20500 4500 25000 25000
44 SKENING MACHINE 1 7380 1620 9000 9000
45 SOLAR SPINNING MACHINE 1 18860 4140 23000 23000

46 WASHING MACHINE WITH DRYER 1 594500 130500 725000 725000

DYING MACHINE FOR HANK
47 YARN-50 KG 1 984000 216000 1200000 1200000
COMPUTERISED ZIG ZAG
48 EMBROIDERY MACHINE 1 53300 11700 65000 65000
49 YARN DENIER SCALE 1 14760 3240 18000 18000
50 HUMIDITYFIER COCOON 1 602700 132300 735000 735000
51 COCOON OPENER 10 287 63 350 3500
52 NETS 4 4510 990 5500 22000
53 TORCH LIGHT 20 328 72 400 8000
54 COCOON DEYING CHAMBER 1 217300 47700 265000 265000
DG SET WITH STABILIZER AND
55 POWER PANEL@ 1 902000 198000 1100000 1100000
Total Cost of Machinery (in Rs.) 24821699
Total Cost of Machinery (in Rs. Lakhs) 248.217
 Civil Works (HI)
SL.No. Project Component Description Area (Sq.ft.)

1 Cost of Construction of Building 10000

2 Work Sheds 5 Nos. (1000 Sq.ft area per shed) 5000
Total Amount of Civil Works & Alterations (Rs.)
Total Amount of Civil Works & Alterations (In Lakhs Rs.)
 Construction Rate per Unit Area Lakhs (Rs.)
(Rs. Per Sq. ft.)
1000 10000000
400 2000000
ons (Rs.) 12000000
In Lakhs Rs.) 120
 TOTAL HARD INTERVENTIONS
Hard Interventions (A) - Civil Works

Construction Rate per unit area (Rs.

SL.No. Project Component Description Area (sq. ft.) ft.)

1 Cost of Construction of Building 10000 1000

Prefabricated Shed Building (where
2 applicable) 5000 400
Total Amount of Civil Works (Rs.)
Total Amount of Civil Works & Alterations (Rs. Lakhs)
Hard Interventions (B) - Plant, Machinery & Equipment
SL.No. Machine/Equipment Quantity Rate/Unit

PRE COCOON
MACHINERIES(DEGUMMING
1 MACHINE ) 1 902000
2 ERI SPINNING MACHINE 20 10250
3 MUGA REALING MACHINE 10 26240
COMPUTIRISED CARD PUNCHING
4 MACHINE(CATD) 1 582200

5 YARN TESTING MACHINE(EPROVATER) 1 24600

POST COCOON PROCESSING

ESSENTIALS(STOVE, DEKSI,GAMLA,
6 TRAY ETC.) 5 13530
7 STOOL 60 820
120 BALL BEARING JACQUARD
8 LOOM 52" 100 34440

120 BALL BAEARING JACQUARD

HANDLOOM 72"
9 BANSUM/KOKAN/GAMARI 80 36900
SEMI-AUTOMATIC LOOM WITH
10 CUMBER BOARD 50 69700
11 LOOM ASSESSORIES 10 12300
12 CHARKHA 100 2050
13 WARPING DRUM(5 MTR) 1 36900
14 WARPING DRUM (2.5 MTR) 5 24600

15 TRAY(PLASTIC) FOR SILK COCOON 100 512.5

16 BOBBIN WINDING MACHINE 1 127100
MOTORIZED PIRN WINDING
17 MACHINE 1 69700
18 OPEN RACK 5 18040
 TAILOR FOOT NORMAL SEWING
19 MACHINE 10 14760
CALENDARING MACHINE WITH
20 CYLINDER,4 ROD 1 676500

BOILER-200KG CAPACITY, HYDRO

EXTRACTOR-25 KG CAPACITY,
21 DYEING MACHINE-5/10 KG 3 36900
22 COMPUTER SYSTEM 5 43460
23 CCTV CAMERA 6 10250
24 DSLR 1 82000
25 WEIGHING MACHINE 2 4920
AUTOMATIC EMBROIDERY
26 MACHINE 5 48380
27 CUTTING MACHINE 3 28700
28 PATTERN MAKING MACHINE 3 40180
29 PACKING FACILITY 2 22550
30 PRICE TAG MACHINE 1 14760
31 FABRIC PRINTING MACHINE 1 1353000
32 AQUAGUARD FILTER 1 30340
33 NORMAL FILTER 5 4100
34 HIGH SPEED SEWING MACHINE 5 28700
35 CUTTING TOOL KIT 1 18040
CUTTING TABLE 9 FEET x 6 FEET
36 x2.5 FEET 1 45100
37 STEAM STAND PRESSING UNIT 3 12300
38 BUTTON HOLE MACHINE 1 313240
39 BUTTON STICHING MACHINE 1 49363.18
INDUSTRIAL TEXTILE CLEANING
40 MACHINE 1 4100
41 BOHOM AHACHNG MACHINE 1 254200
42 NATURAL DYE( UTENSILS KITS) 1 28700
43 MISC TOOL EQUIPMENTS 1 20500
44 SKENING MACHINE 1 7380
45 SOLAR SPINNING MACHINE 1 18860

46 WASHING MACHINE WITH DRYER 1 594500

DYING MACHINE FOR HANK YARN-
47 50 KG 1 984000
COMPUTERISED ZIG ZAG
48 EMBROIDERY MACHINE 1 53300
49 YARN DENIER SCALE 1 14760
50 HUMIDITYFIER COCOON 1 602700
 51 COCOON OPENER 10 287
52 NETS 4 4510
53 TORCH LIGHT 20 328
54 COCOON DEYING CHAMBER 1 217300
DG SET WITH STABILIZER AND
55 POWER PANEL@ 1 902000
Total Cost of Machinery (in Rs.)
Total Cost of Machinery (in Rs. Lakhs)
Hard Interventions (C ) - RMB - Working Capital
SL. No. Particulars Assumptions 2022-2023
1 Consumables 30% of Total Annual Raw 6063498
Material Cost
2 Salary Salary of RMB Store Keeper 312000
and Security Staff
3 Wages 500000
Total Working Capital Requirement 6875498
Total Working Capital Requirement (in Lakh Rs.) 68.75

Total Hard Interventions (in Lakh Rs.)

ONS
Works

tion Rate per unit area (Rs. per sq.

ft.) Total Amount (Rs.)

1000 10000000.00
400 2000000.00
12000000.00
s. Lakhs) 120.00
ery & Equipment
GST Total Rate with Amount
GST

198000 1100000 1100000

2250 12500 250000
5760 32000 320000

127800 710000 710000

5400 30000 30000

2970 16500 82500

180 1000 60000

7560 42000 4200000

8100 45000 3600000

15300 85000 4250000

2700 15000 150000
450 2500 250000
8100 45000 45000
5400 30000 150000

112.5 625 62500

27900 155000 155000

15300 85000 85000

3960 22000 110000
 3240 18000 180000

148500 825000 825000

8100 45000 135000

9540 53000 265000
2250 12500 75000
18000 100000 100000
1080 6000 12000

10620 59000 295000

6300 35000 105000
8820 49000 147000
4950 27500 55000
3240 18000 18000
297000 1650000 1650000
6660 37000 37000
900 5000 25000
6300 35000 175000
3960 22000 22000

9900 55000 55000

2700 15000 45000
68760 382000 382000
10835.82 60199 60199

900 5000 5000

55800 310000 310000
6300 35000 35000
4500 25000 25000
1620 9000 9000
4140 23000 23000

130500 725000 725000

216000 1200000 1200000

11700 65000 65000

3240 18000 18000
132300 735000 735000
 63 350 3500
990 5500 22000
72 400 8000
47700 265000 265000

198000 1100000 1100000

24821699
) 248.21699
orking Capital
2023-2024 2024-2025 2025-2026
7074081 7579372.5 8084664

327600 343980 361179

550000 600000 650000

7951681 8523352.5 9095843
79.52 85.23 90.96

436.97
 Total Fixed Capital
SL. No. Particulars Cost (In Rs. Lakhs)
Hard Interventions except RMB
1 Building and Other Civil Works (HI) 12000000
2 Plant & Machinery (HI) 24824502
Pre-operative Costs
3 Furnitures & Fixtures 519082
4 Other Fixed Costs 561680
Total 37905264
Total Fixed Capital (In Lakh Rs.) 379.05
 Pre-operative Costs (Other Fixed Capital)
Pre-operative Costs: Furniture, Office Fixtures, Vehicles etc. (Fixed C
SL.No. Particulars Cost (In Rs. Lakhs)
1 Furniture and Fixtures 5.19
2 Administrative Fixtures 5.62
Total 5.62
Break-up (Other Fixed Costs)
Furniture & Fixtures
SL.NO. Furniture Description No. of Units Reqd.

1 Executive chair 1
2 Table - A 1
3 Table - B 5
4 Table - C 12
5 Table - D 1
6 Chair - A 20
7 Chair - B 20
8 Chair - C 5
9 Chair - D 50
10 Wooden Almirah 1
11 Almirah 3
12 Split AC 5
Total Cost (in Rs.)
Total Cost (in Rs. Lakh)
Administrative Fixtures
SL.NO. Product Name No. of Units Required

1 HP Business Destop Computer 2

2 HP Laptop 2
3 Epson -Colour printer 2
4 Tally 9 ERP Silver (Single user) 1
5 Networking 1
6 Projector - Acer C200 LED 1
Projector
7 Camera dome IR(DAHUA make 5
600TVL, 20M 14 LED 3.6mm
lense indore )
8 DAHUA DVR 16 CH with HDMI 1
professional CIF recording
9 Camera Power Supply (for 5 1
camera)
10 Hard Disk 1000 GB for recording 1
11 Installation charges 1
Total Cost (in Rs.)
Total Cost (in Rs. Lakhs)
 ts (Other Fixed Capital)
ffice Fixtures, Vehicles etc. (Fixed Capital)
Rs. Lakhs) Cost (In Rs. Lakhs)
.19 5.19
.62 5.62
.62 5.62
Other Fixed Costs)
re & Fixtures
Cost Cost (Rs.) GST Total Amount (Rs.)
Per Unit (Rs.)
10000.00 10000.00 1800.00 11800.00
10000.00 10000.00 1800.00 11800.00
2000.00 10000.00 1800.00 11800.00
700.00 8400.00 1512.00 9912.00
30000.00 30000.00 5400.00 35400.00
3000.00 60000.00 10800.00 70800.00
2000.00 40000.00 7200.00 47200.00
2000.00 10000.00 1800.00 11800.00
700.00 35000.00 6300.00 41300.00
10000.00 10000.00 1800.00 11800.00
8000.00 24000.00 4320.00 28320.00
38500.00 192500.00 34650.00 227150.00
439900.00 79182.00 519082.00
4.40 0.79 5.19
rative Fixtures
Unit Price (in Rs. per unit) Cost (in Rs.) GST Total Cost (in Rs.)

35000.00 70000.00 12600.00 82600.00

40000.00 80000.00 14400.00 94400.00
20000.00 40000.00 7200.00 47200.00
25000.00 25000.00 4500.00 29500.00
20000.00 20000.00 3600.00 23600.00
35000.00 35000.00 6300.00 41300.00

35000.00 175000.00 31500.00 206500.00

14000.00 14000.00 2520.00 16520.00

2000.00 2000.00 360.00 2360.00

5000.00 5000.00 900.00 5900.00

10000.00 10000.00 1800.00 11800.00
476000.00 85680.00 561680.00
4.76 0.86 5.62
 RECURRING EXPENDITURE (A)
Power & Utilities
Electricity, Diesel, Water etc. Consumption Calculation
SL.No. Description Rate Unit Value No. of
Consumed per Days.
Day
1 9 25 300
Power Consumption Specifications and Rate:
Maximum Load 25KVA Power required for 8 hrs every
day during business hours
2 Diesel Requirement 10 Litres per day @ Rs. 96/ litre for 96 12 300
300 days
3 Other Consumables Stores and Spares
Total Utility Costs (in Rs.)
Total Utility Costs (in Lakh Rs.)
 Annual
Utility Cost

67500

345600

350000
763100
7.631
 RECURRING EXPENDITURE (B)
Salary
Total Monthly
No. of Monthly Salary
SL.No. Staff Expenditure on Salary
Employees (Rs.) (Rs.)
1 Head CFC (Manager) 1 25000 25000
2 Accountant 1 20000 20000
3 Operators 2 18000 36000
4 Store Keeper 1 10000 10000
5 Skilled Staff 2 10000 20000
6 Semi-skilled Staff 2 8000 16000
7 Security Guard 2 8000 16000
Total Manpoer Cost (In Rs.)
Total Manpoer Cost (In Lakhs Rs.)
 Total Annual
expenditure on
Salary (Rs.)
300000
240000
432000
120000
240000
192000
192000
1716000
17.16 312000
 Depriciation on Fixed Assets
Depriciation on Fixed Assets (All Values in Lakhs Rs)
Financial Years 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028
BUILDINGS
Opening Balance 12000000 12000000 10800000 9720000 8748000 7873200
Depriciation (10% of FA) 0 1200000 1080000 972000 874800 787320
Closing Balance 12000000 10800000 9720000 8748000 7873200 7085880
MACHINERY
Opening Balance 24824502 24824502 22342051.8 20107846.6 18097062 16287355.8
Depriciation (10% of FA) 0 2482450 2234205 2010785 1809706 1628736
Net Machinery 24824502 22342052 20107847 18097062 16287356 14658620

Total Depreciation
Financial Years 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2027-2028
Depriciation 0 3682450 3314205 2982785 2684506 2416056
2028-2029

7085880
708588
6377292

14658620
1465862
13192758

2028-2029
2174450
 Projected Profitability Statement
Sl. No. FINANCIAL YEARS Remarks/Values/Units 2023-2024 2024-2025
INCOME
1 Assumed Capacity Utilization % 100% 60% 70%
2 Annual Sales from production from 92700000 55620000 64890000
installed Capacity in units/Nos. of
production @ 300 days in a year at
100% utilization

3 Actual Annual Sales as per Capacity 927 556.2 648.9

Utilization (In Lakh Rs.)
Turn Over (In Rs.) 92700000 55620000 64890000
EXPENDITURE
4 Raw Material Consumed 33686100 20211660 23580270
5 Consumables and other Utilities as per 1684305 763100 801255
Capacity Utilization (Lakhs Rs.)
6 Repairs and Maintenance on Fixed 379053 398005 417906
Assets (Lakhs Rs.) - 1 % of Fixed Asset
Formula)
7 Salaries and Wages (5% Annual 4776000 1716000 1801800
increment in salary)
8 Administrative Expenses (In Lakhs Rs.) 927000 556200 648900
1 % of Actual Annual Sales Standard

9 Selling Expenses (In Lakhs Rs.) 1 % of 927000 556200 648900

Actual Annual Sales Standard
Total Expenditure 42379458 24201165 27899031
Total Expenditure (In Lakh Rs.) 424 242 279
Projected Profitability Statement
10 PBDIT (Profit Before Deduction of 50320542 31418835 36990969
Income Tax
11 Depreciation on Fixed Assets 0 3682450 3314205
12 Income Tax (25% on PBT) 12580136 7854709 9247742
13 PAT (Profit After Tax) 37740407 19881676 24429022
14 Cash Profit (Cash Inflow - Cash Outflow 37740407 23564126 27743227
OR Profit After Tax + Non Cash
Outflows such as Depreciation,
Amortization, Depletion, Stock Based
compensation)

15 PBDIT/Net Sales (In %) 54 56 57

16 Cash Dividends / Drawings (As per 12454334 7776162 9155265
proposal in this case Dividend Pay out
Ratio is taken as 33% and paid on cash
profit
17 Retained Earnings (Profit After Tax - 25286073 12105514 15273757
Cash Dividends Paid)
18 Projected Profitability (In Lakh Rs.) 253 121 153
2025-2026 2026-2027 2027-2028

75% 80% 90%

69525000 74160000 83430000

695.25 741.6 834.3

69525000 74160000 83430000

25264575 26948880 30317490

841318 883384 927553

438801 460741 483778

1801800 1891890 1986485

695250 741600 834300

695250 741600 834300

456302.6 444355.3 471980.5 496738.3 522540.9

29736994 31668094 35383905 553302.9

297 317 354

39788006 42491906 48046095

2982785 2684506 2416056

9947002 10622976 12011524
26858220 29184423 33618516
29841005 31868929 36034571

57 57 58
9847532 10516747 11891408
17010689 18667676 21727107

170 187 217

 Projected Cash Flows
Projected Fund Flow Statement - Company (All Figures In Lakhs)
Particulars 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027
Source of Funds
PAT (Profit After Tax) 0 12105514 15273757 17010689 18667676
Depreciation 0 3682450 3314205 2982785 2684506
Grant From GOI 47815000 0 0 0 0
IA/SPV Contribution 2185000 0 0 0 0
Increase in Current Liabilities 0 64564993 17985028 19894034 21713552
Total Inflow 50000000 80352957 36572990 39887507 43065735
Total Inflow (in Lakh Rs.) 500 804 366 399 431
Application of Funds
Value of Fixed Assets 37905264 0 0 0 0
Temporary Deposits 0 500000 550000 600000 650000
Increase in Current Assets 0 8270054 480985 520724 559797
Dividend/Drawings 0 7776162 9155265 9847532 10516747
Total Outflow 37905264 16546216 10186250 10968256 11726544
Total Outflow (in Lakh Rs.) 379 165 102 110 117
Surplus 12094736 63806742 26386740 28919251 31339191
Surplus (In Lakh Rs.) 121 638 264 289 313
Opening Cash Balance 0 12656416 72647887 94984840 119610086
Closing Cash Balance 12094736 76463158 99034627 123904091 150949277
Closing Cash Balance (In Lakh Rs.) 120.95 764.63 990.35 1239.04 1509.49
2027-2028

21727107
2416056
0
0
25053413
49196576
492

0
700000
635822
11891408
13227230
132
35969345
360
146473829
182443175
1824.43
 Projected Balance Sheet
As on 31st March 2023-2024 2024-2025 2025-2026
LIABILITIES
Share Capital 2185000 0 0
Reserves and Surplus 12105514 15273757 17010689
Central Govt. Grant 47815000 0 0
Net Worth 62105514 15273757 17010689
Loan Funds
Term loans 0.00 0.00 0.00
Unsecured Loans 0.00 0.00 0.00
Working capital loan 0.00 0.00 0.00
Sub Total 0.00 0.00 0.00
Provision for Deferred tax 1000000 1000000 1000000
Current Liabilities and Provisions
Bank Borrowings 0.00 0.00 0.00
Sundry Creditors for Goods 1008793 1272813 1417557
Other Current Liabilities (Including 450686 438458 465788
Term Loan Installment)
Sub-Total 1459479 1711271 1883345
Total Liabilities 64564993 17985028 19894034
ASSETS
FIXED ASSETS
Gross Block 37905264 37905264 37905264
Less:Depreciation 3682450 3314205 2982785
Net Block 34222814 34591059 34922479
Capital-work-in-progress 0.00 0.00 0.00
Sub Total 34222814 34591059 34922479
Investments 500000 550000 600000
Total Fixed Assets 34722814 35141059 35522479
Current Assets, Loans and Advances
Prelimanry exp. 0.00 0.00 0.00
Inventories 303175 353704 378969
Sundry Debtors 100879 127281 141756
Other Current Assets including loans
0.00 0.00 0.00
and advances
GST input/ output 7866000 0.00 0.00
Sub total 8270054 480985 520724
Cash and Bank balance 12094736 76463158 99034627
Total Current assets 20364790 76944143 99555351
Total Assets (Fixed + Current) 55087604 112085202 135077831
Fund Balance -9477389 94100174 115183797
Fund Balance (In Lakh Rs.) -94.77 941.00 1151.84
2026-2027 2027-2028

0 0
18667676 21727107
0 0
18667676 21727107

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
1000000 1000000

0.00 0.00
1555640 1810592
490236 515714

2045876 2326306
21713552 25053413

37905264 37905264
2684506 2416056
35220758 35489208
0.00 0.00
35220758 35489208
650000 700000
35870758 36189208

0.00 0.00
404233 454762
155564 181059
0.00 0.00
0.00 0.00
559797 635822
123904091 150949277
124463888 151585098
160334646 187774307
138621094 162720894
1386.21 1627.21
 Internal Rate of Return (IRR)
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026
Out flow -373 379 165 102 110
In flow 500 804 366 399
Net Flow -373 121 638 264 289
Terminal Free Cash Flow for Equity
Total Free Cash Flows -373 121 638 264 289
Net Present value of free cash flow for
equity Rs. 960.25
IRR 78%

NPV $961.53
2026-2027 2027-2028
117 132 Terminal Growth Rate 2%
431 492 Cost of Equity 10%
313 360
2936
313 3296
 STATEMENT OF BREAK EVEN POINT
Sr. No. PARTICULARS Year 1 Year 2 Year 3
1 INCOME 556.2 648.9 695.25
2 RECURRING EXPENSES 242.01 278.99 297.37
3 Contribution Margin (INCOME - REC. EXP) 314.19 369.91 397.88
4 FIXED COST 379.05 5.62 5.62
5 BREAK EVEN = FIXED COST/ Contribution Margin 1.21 0.02 0.01
Year 4 Year 5
741.6 834.3
316.68 353.84
424.92 480.46
5.62 5.62
0.01 0.01