2022

PROJECT
REPORT

HARISH MOVIES
KHWAZGI TOLA, ALFASTEENGANJ, ATALA ROAD, JAUNPUR(UP)-222001
 Project at a glance
Name & Address of Unit

HARISH MOVIES
KHWAZGI TOLA, ALFASTEENGANJ, ATALA ROAD, JAUNPUR(UP)-222001 ,
222001

Activity : PHOTO/VIDEO RECORDING SERVICE

Email : shubhamharish60@gmail.com

Phone : 8090705053

Constitution : Proprietorship

Scheme : sme

Number of employment : 5

Total project cost : 5,40,000.00

Fixed Capital : 5,40,000.00

Total Bank loan : 4,05,000.00

Promoter(s) contribution : 1,35,000.00

Term loan : 4,05,000.00 Interest : 11.00 %

Name & address of promoter(s)

Name : INDRA KUMAR AGRAHARI

Address : 35, AHIYAPUR, SADAR,JAUNPUR(UP)-222001

Phone : 8090705053

Date of birth : 01-01-1986

Designation : Founder

Category : OBC

E-mail : shubhamharish60@gmail.com

2 HARISH MOVIES
 Project Feasibility Ratio
Debt Service Coverage Ratio (Average) :1.83

Year 1 Year 2 Year 3 Year 4 Year 5

Current ratio 0.00 0.00 0.00 0.00 0.00

Quick ratio 0.00 0.00 0.00 0.00 0.00

Interest coverage ratio 4.93 5.97 7.69 11.45 28.71

Debt equity ratio 2.04 1.24 0.68 0.28 0.00

TOL/TNW 2.34 1.47 0.86 0.43 0.12

DSCR 1.93 1.92 1.86 1.77 1.64

Gross profit Sales Percentage % 38.81 % 36.83 % 34.58 % 32.04 % 29.22 %

Net profit Sales Percentage % 12.69 % 14.58 % 15.60 % 15.89 % 15.54 %

Return On Capital Employed 0.16 0.21 0.24 0.27 0.29

Net profit Sales % Quick ratio

3 HARISH MOVIES
 Project Feasibility graph
Revenue v/s Expense

Expense Splitup

4 HARISH MOVIES
 Project Cost
Sl. no Item Amount Rs.

1 SONY DSLR A7M4 WITH 24105G 2,85,000.00

2 SONY DSLR A7M4 WITH 2470Z 2,55,000.00

Total 5,40,000.00

5 HARISH MOVIES
 Annual Sales / Revenue

Sales is calculated from April 2022

Sl. no Item Sales Details Total Rs.

1 PHOTO/VIDEO RECORDING SERVICE Rs. 67000 x 12 month 8,04,000.00

Total 8,04,000.00

6 HARISH MOVIES
 Total Yearly Expense
Expense is calculated from April 2022 .

Sl. no Item Amount Rs.

1 Salary 3,60,000.00

2 ELECTRICITY 30,000.00

3 OFFICE EXPENSES 21,600.00

4 Purchase consumables/ spare part 12,000.00

5 Telephone/Postal &internet charge 18,000.00

6 Miscellaneous expenses 12,000.00

Total 4,53,600.00

7 HARISH MOVIES
 Application of Fund
Sl. no Item Subsidy % No. Rate Amount Rs.

1 SONY DSLR A7M4 WITH 24105G 1 2,85,000.00 2,85,000.00

2 SONY DSLR A7M4 WITH 2470Z 0.00 1 2,55,000.00 2,55,000.00

Total Investment 5,40,000.00

Total Subsidy 0.00

Net Investment 5,40,000.00

8 HARISH MOVIES
 Means of Finance

Sl. no Item Amount

1 Term Loan 4,05,000.00

2 Total loan 4,05,000.00

3 Promoters contribution on term loan 1,35,000.00

9 HARISH MOVIES
 Profitability Statement
Year 1 Year 2 Year 3 Year 4 Year 5

Utilisation of installed capacity @100 @ 80 % @ 85 % @ 90 % @ 95 % @ 100 %

Revenue from operation

PHOTO/VIDEO RECORDING SERVICE 8,04,000 6,43,200 6,83,400 7,23,600 7,63,800 8,04,000

Add :

Closing stock 0 0 0 0 0

Total 6,43,200 6,83,400 7,23,600 7,63,800 8,04,000

Less :

Opening stock 0 0 0 0 0

Purchase consumables/ spare part 12,000 9,600 10,200 10,800 11,400 12,000

Salary 3,60,000 3,60,000 3,96,000 4,35,600 4,79,160 5,27,076

ELECTRICITY 30,000 24,000 25,500 27,000 28,500 30,000

Total 3,93,600 4,31,700 4,73,400 5,19,060 5,69,076

Gross profit 2,49,600 2,51,700 2,50,200 2,44,740 2,34,924

Less :

OFFICE EXPENSES 21,600 23,760 26,136 28,749 31,624

Telephone/Postal &internet charge 14,400 15,300 16,200 17,100 18,000

Miscellaneous expenses 9,600 10,200 10,800 11,400 12,000

Total 45,600 49,260 53,136 57,249 61,624

Profit before interest, tax and depreciation 2,04,000 2,02,440 1,97,064 1,87,490 1,73,299

Depreciation 81,000 68,850 58,522 49,744 42,282

Interest on TL 41,372 33,932 25,631 16,369 6,035

Interest on WC 0 0 0 0 0

Profit before tax 81,627 99,657 1,12,910 1,21,376 1,24,981

Income Tax 0 0 0 0 0

Profit after tax 81,627 99,657 1,12,910 1,21,376 1,24,981

10 HARISH MOVIES
 Cash flow statement
Cash Inflow Pre operative period Year 1 Year 2 Year 3 Year 4 Year 5
Capital 1,35,000 0 0 0 0 0
Subsidy 0 0 0 0 0 0
Termloan 4,05,000 0 0 0 0 0
Profit before tax with interest 0 1,23,000 1,33,590 1,38,541 1,37,746 1,31,016
Increase in WC loan 0 0 0 0 0 0
Depreciation 0 81,000 68,850 58,522 49,744 42,282
Increase in Current liability 0 0 0 0 0 0
Total Cash Inflow 5,40,000 2,04,000 2,02,440 1,97,064 1,87,490 1,73,299

Cash Outflow
Fixed Assets 5,40,000 0 0 0 0 0
Increase in Current asset 0 0 0 0 0
Interest on TL 0 41,372 33,932 25,631 16,369 6,035
Interest on WC 0 0 0 0 0 0
Income Tax 0 0 0 0 0 0
Decrease in Term loan 64,295 71,735 80,037 89,298 99,632
Drawing 0 50,000 50,000 50,000 50,000 50,000
Total Cash Outflow 5,40,000 1,55,668 1,55,668 1,55,668 1,55,668 1,55,668
Opening balance 0 0 48,331 95,103 1,36,499 1,68,321
Net Cashflow 0 48,331 46,771 41,395 31,822 17,631
Closing balance 0 48,331 95,103 1,36,499 1,68,321 1,85,953

11 HARISH MOVIES
 Balance sheet
Liability Pre operative period As of Year 1 Year 2 Year 3 Year 4 Year 5

A. Share holders funds

Capital 1,35,000 1,35,000 1,35,000 1,35,000 1,35,000 1,35,000

Reserve & Surplus 0 31,627 81,285 1,44,195 2,15,572 2,90,553

B.Non current Liabilities

Termloan 4,05,000 3,40,704 2,68,968 1,88,931 99,632 0

C.Current Liabilities

Working capital loan 0 0 0 0 0 0

Account payable 0 0 0 0 0

Total Liability 5,40,000 5,07,331 4,85,253 4,68,127 4,50,205 4,25,553

Asset

A. Non current Assets

Fixed Assets 5,40,000 4,59,000 3,90,150 3,31,627 2,81,883 2,39,600

B. Current Assets

Inventory 0 0 0 0 0 0

Trade receivables 0 0 0 0 0 0

Cash and cash equivalence 0 48,331 95,103 1,36,499 1,68,321 1,85,953

Total Asset 5,40,000 5,07,331 4,85,253 4,68,127 4,50,205 4,25,553

12 HARISH MOVIES
 Repayment of Term loan
Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

1 Apr 2022 1 4,05,000 5,093 3,712 8,805 3,99,906

1 May 2022 2 3,99,906 5,139 3,665 8,805 3,94,766

1 Jun 2022 3 3,94,766 5,186 3,618 8,805 3,89,579

1 Jul 2022 4 3,89,579 5,234 3,571 8,805 3,84,345

1 Aug 2022 5 3,84,345 5,282 3,523 8,805 3,79,062

1 Sep 2022 6 3,79,062 5,330 3,474 8,805 3,73,731

1 Oct 2022 7 3,73,731 5,379 3,425 8,805 3,68,352

1 Nov 2022 8 3,68,352 5,429 3,376 8,805 3,62,923

1 Dec 2022 9 3,62,923 5,478 3,326 8,805 3,57,444

1 Jan 2023 10 3,57,444 5,529 3,276 8,805 3,51,915

1 Feb 2023 11 3,51,915 5,579 3,225 8,805 3,46,335

1 Mar 2023 12 3,46,335 5,630 3,174 8,805 3,40,704

2 Apr 2023 13 3,40,704 5,682 3,123 8,805 3,35,021

2 May 2023 14 3,35,021 5,734 3,071 8,805 3,29,287

2 Jun 2023 15 3,29,287 5,787 3,018 8,805 3,23,499

2 Jul 2023 16 3,23,499 5,840 2,965 8,805 3,17,659

2 Aug 2023 17 3,17,659 5,893 2,911 8,805 3,11,765

2 Sep 2023 18 3,11,765 5,947 2,857 8,805 3,05,818

2 Oct 2023 19 3,05,818 6,002 2,803 8,805 2,99,815

2 Nov 2023 20 2,99,815 6,057 2,748 8,805 2,93,758

2 Dec 2023 21 2,93,758 6,112 2,692 8,805 2,87,645

2 Jan 2024 22 2,87,645 6,168 2,636 8,805 2,81,476

2 Feb 2024 23 2,81,476 6,225 2,580 8,805 2,75,251

2 Mar 2024 24 2,75,251 6,282 2,523 8,805 2,68,968

3 Apr 2024 25 2,68,968 6,340 2,465 8,805 2,62,628

3 May 2024 26 2,62,628 6,398 2,407 8,805 2,56,230

3 Jun 2024 27 2,56,230 6,456 2,348 8,805 2,49,773

3 Jul 2024 28 2,49,773 6,516 2,289 8,805 2,43,257

3 Aug 2024 29 2,43,257 6,575 2,229 8,805 2,36,681

3 Sep 2024 30 2,36,681 6,636 2,169 8,805 2,30,045

3 Oct 2024 31 2,30,045 6,696 2,108 8,805 2,23,348

3 Nov 2024 32 2,23,348 6,758 2,047 8,805 2,16,589

3 Dec 2024 33 2,16,589 6,820 1,985 8,805 2,09,769

3 Jan 2025 34 2,09,769 6,882 1,922 8,805 2,02,886

3 Feb 2025 35 2,02,886 6,945 1,859 8,805 1,95,940

3 Mar 2025 36 1,95,940 7,009 1,796 8,805 1,88,931

13 HARISH MOVIES
Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

4 Apr 2025 37 1,88,931 7,073 1,731 8,805 1,81,857

4 May 2025 38 1,81,857 7,138 1,667 8,805 1,74,718

4 Jun 2025 39 1,74,718 7,204 1,601 8,805 1,67,514

4 Jul 2025 40 1,67,514 7,270 1,535 8,805 1,60,244

4 Aug 2025 41 1,60,244 7,336 1,468 8,805 1,52,907

4 Sep 2025 42 1,52,907 7,404 1,401 8,805 1,45,503

4 Oct 2025 43 1,45,503 7,471 1,333 8,805 1,38,032

4 Nov 2025 44 1,38,032 7,540 1,265 8,805 1,30,491

4 Dec 2025 45 1,30,491 7,609 1,196 8,805 1,22,882

4 Jan 2026 46 1,22,882 7,679 1,126 8,805 1,15,202

4 Feb 2026 47 1,15,202 7,749 1,056 8,805 1,07,453

4 Mar 2026 48 1,07,453 7,820 984 8,805 99,632

5 Apr 2026 49 99,632 7,892 913 8,805 91,740

5 May 2026 50 91,740 7,964 840 8,805 83,775

5 Jun 2026 51 83,775 8,037 767 8,805 75,737

5 Jul 2026 52 75,737 8,111 694 8,805 67,626

5 Aug 2026 53 67,626 8,185 619 8,805 59,440

5 Sep 2026 54 59,440 8,260 544 8,805 51,179

5 Oct 2026 55 51,179 8,336 469 8,805 42,843

5 Nov 2026 56 42,843 8,412 392 8,805 34,430

5 Dec 2026 57 34,430 8,490 315 8,805 25,940

5 Jan 2027 58 25,940 8,567 237 8,805 17,372

5 Feb 2027 59 17,372 8,646 159 8,805 8,725

5 Mar 2027 60 8,725 8,725 79 8,805 0

14 HARISH MOVIES
 Debt Service Coverage Ratio

Particulars Year 1 Year 2 Year 3 Year 4 Year 5

Receipts

a).Net Profit 81,627 99,657 1,12,910 1,21,376 1,24,981

b).Depreciation 81,000 68,850 58,522 49,744 42,282

c).Interest on termloan 41,372 33,932 25,631 16,369 6,035

Total 2,04,000 2,02,440 1,97,064 1,87,490 1,73,299

Repayments

a).Loan Principal 64,295 71,735 80,037 89,298 99,632

b).Interest on termloan 41,372 33,932 25,631 16,369 6,035

Total 1,05,668 1,05,668 1,05,668 1,05,668 1,05,668

DSCR 1.93 1.92 1.86 1.77 1.64

Average DSCR : 1.83

15 HARISH MOVIES
 Depreciation
Particulars Rate Year 1 Year 2 Year 3 Year 4 Year 5

SONY DSLR A7M4 WITH 24105G 15 2,85,000 2,42,250 2,05,912 1,75,025 1,48,771

Less Depreciation 42,750 36,337 30,886 26,253 22,315

Written down value 2,42,250 2,05,912 1,75,025 1,48,771 1,26,456

SONY DSLR A7M4 WITH 2470Z 15 2,55,000 2,16,750 1,84,237 1,56,601 1,33,111

Less Depreciation 38,250 32,512 27,635 23,490 19,966

Written down value 2,16,750 1,84,237 1,56,601 1,33,111 1,13,144

Total less depreciation 81,000 68,850 58,522 49,744 42,282

Total written down value 4,59,000 3,90,150 3,31,627 2,81,883 2,39,600

16 HARISH MOVIES
 Assumption
The entire projection is based on the assumption that the sales for 5 years will be

Year 1 Year 2 Year 3 Year 4 Year 5

643,200 683,400 723,600 763,800 804,000

PHOTO/VIDEO RECORDING SERVICE : 804000

Also the total expense for the firm during the projection years will be as follows

Year 1 Year 2 Year 3 Year 4 Year 5

439,200 480,960 526,536 576,310 630,701

• The depreciation is as follows

Particulars Value

SONY DSLR A7M4 WITH 24105G 15%

SONY DSLR A7M4 WITH 2470Z 15%

• Cost of machinery is based on the quotation submitted by the supplier

• Value of raw materials & utility charges as per the current market conditions
• All other assumptions are calculated based on the basis of experience of the promoter and deep study on
the working of similar model

This report is created on the basis of information & explanation given to us . We have bears no financial
responsibility on or behalf of any of the authorized signatories

17 HARISH MOVIES
 Conclusion
The project as a whole describes the scope and viability of the Service industry and mainly of the financial,
technical and its market potential.The project guarantee sufficient fund to repay the loan and also give a good
return on capital investment. When analyzing the social- economic impact, this project is able to generate an
employment of 5 and above. It will cater the demand of Service and thus helps the other business entities to
increase the production and service which provide service and support to this industry. Thus more cyclic
employment and livelihood generation. So in all ways, we can conclude the project is technically and socially
viable and commercially sound too.

When we take a close look at the Debt Service Coverage Ratio (DSCR), the avg: DSCR is 1.83 : 1, which is at a
good proposition and & proposes a viable venture

18 HARISH MOVIES
 Annexure

19 HARISH MOVIES