s[lif ko{6g k|j4{gsf nflu gd"gf xf]d:6] sfo{s|

d ;DaGwL k|:tfa

k|:t'tstf{
d]yfË xf]d:6] tyf ko{6g k|j{wg s]Gb|
lau' uf=kf= jf8{ g+ * vf]kf=
bf]nvf
k/Lof]hgfsf d'Vo kIfx?
 kl/of]hgfsf] gfd
s]Gb
 k|f]k/fO{6/
 k/Lof]hgfsf] pb]Zo
 k/Lofhgf :yn
 k/Lof]hgfn] 9fs]sf] If]q
 sRrf kbf{yx?
 /f]huf/L
 ahf/
: d]yfË xf]d:6] tyf ko{6g k|j{wg
: l/Sdf d}gfnL v8\sf
: s[lif ko{6g k|j4{gsf nflu gd"gf xf]d:6]
: lau' uf=kf= jf8{ g+ * vf]kf, bf]nvf
: % /f]kgL
: b}lgs pkef]usf ;fdfgx?
: % hgf
: :yflgo
2
lalQo M
(Thousands)
Total Project Cost : 12346
Fixed Capital : 10620
Working Capital : 1726

Bank Loan : 7000

Fixed Capital : 5619
Working Capital : 1381

Equity : 5346
Fixed Capital : 5001
Working Capital : 345

Sales Revenue : 8030

Operating Cost :(initial Year) 2046

Net Profit (1st year) : 423

Break Even Point(%): 26%

ROI (3rd year) 34%

ROE (3rd year) 78%

Payback Period (Years) 4

NPV 8259

IRR 26%

3
s_ k|fljlws k|:tfa M

!= k|:tfljt sfo{s|dsf] gfd M s[lif ko{6g k|j4{gsf nflu gd'gf

xf]d:6] ;+rfng
@= sfo{s|d sfof{Gjog x'g] :yfgsf] 7]ufgf M lau' uf=kf= jf8{ g+ *
vf]kf, bf]nvf
#= cfa]bs sf] gfd M l/Sdf d}gfnL v8\sf
$= ;+:yfsf] gfd / 7]ufgf M d]yfË xf]d:6] tyf ko{6g k|j{wg
s]Gb
%= ;+ks{ df]afOn g+ M (*^!^!!@#)
^= k|:tflat sfo{s|dsf] cg'dflgt nfut ?= M !,@#,$^,)))
&= k|:tfjsn] cfkm\g} >f]taf6 Joxf]g]{ /sd ?= M %#,$^,)))
*= dfu u/]sf] cg'bfg /sd ?= M &),)),)))

k|:tflat sfo{s|dsf] pb]Zo M

g]kfnsf] /fli6«o ko{6g /0fgLlts of]hgf, @)!^–@)@%, g]kfn ;/sf/sf] dWofjlws

/0fgLlts b:tfj]h xf], h'g g]kfnsf] ;du| ko{6g ljsf;sf nflu clt cfjZos 5 . g]kfnsf] ko{6g
ljsf;sf] nIo xfl;n ug{sf nflu lbzfaf]w ug]{ d"n ky–k|bz{s b:tfj]hsf] ¿kdf of] tof/
ePsf] 5 . bz jif{sf] b"/b[li6 -lehg_ / % jif{sf] lj:t[t sfo{–of]hgf -PS;g–Knfg_
sf] ;fydf, sfof{Gjogsf] klxnf] kfFr jif{df ;/sf/n] k|d'v r'gf}tLx¿sf] s;/L ;fdgf
ug'{k5{ eGg] ;jfnx¿nfO{ of] /0fgLlts of]hgfn] k|i6\ofPsf] 5 .

of] /0fgLlts of]hgfn] g]kfn ;/sf/sf] ko{6g ljsf;sf] bL3{sfnLg b[li6sf]0fnfO{

o;/L ;Daf]wg u/]sf] 5 M
 g]kfnnfO{ o; If]qs} Ps k|d'v ko{6sLo uGtJosf] ¿kdf :yflkt u/L b]zsf]
cy{tGqdf of]ubfg
k'¥ofpg] dxTjk"0f{ dfWodsf] ¿kdf ljsf; ug]{,
 cGt/f{li6«o ko{6sx¿nfO{ pgLx¿sf rfxgf / OR5fcg';f/ ljljw cg'ejx¿ k|bfg
ug{sf nflu xfn
/x]sf s]xL ko{6sLo s]Gb|x¿sf cltl/Qm cGo ko{6sLo uGtJo tyf cg'ejdf
ljljwLs/0f Nofpg] .

4
g]kfndf xf]d:6]sf] k|rng cgGtsfn b]lv rNb} cfPsf] b]lvG5 . ko{6sx? nfO{ b]ptfsf] ?
kdf dfg]/ “clytL b]af] ej” eGg] rng clxn] ;Dd g]kfnL ;dfhn] dfGb} cfPsf] 5 . 3/
cfPsf] kfpgf b]ptf ;l/ x'G5 eg]/ pgLx? NffO{ clgjfo{ ?kn] uf+; af+;sf] k|aGw
g]kfnL ;dfhn] k/fk"j{sfn b]lvg} ub}{ cfPsf] 5 . o;} ;Gbe{df ko{6gsf] lasf; ug]
{ l;nl;nfdf xfnsf lbgx?df s[lif ko{6gn] klg laif]z of]ubfg lbb} cfPsf] 5 . o;sf] dfWod
n] Psftkm{ u|fld0f hglhjgsf] cfosf] >f]t klg a9g] clg cfGtl/s tyf afX ko{6gsf] klg
lasf; x'b} uPsf] 5 .

s[lif ko{6g cGt/ut o; kl/of]hgfn] gd'gf xf]d:6] sfo{s|dsf] ;+rfng u/L u|fld0f hglhjgsf]
cfly{s:t/df yf]/} ePkgL 6]jf k'/fpg] pB]Zo lnPsf] 5 .

k|:tflat sfo{s|d sfof{Gjog :yndf laBdfg ef}lts k"jf{wf/x? M

 ;8ssf] ;'lawf M 5
 ghLssf] ahf/sf] gfd M rl/sf]6
 ;8ssf] cj:yf M cfwf slRr cfwf klSs
 ahf/ ;Ddsf] b'/L M ! ls=ld=
 lah'nLsf] ;'lawf M 5
 Vffg]kfgLsf] ;'lawf M pknAw 5
 hUUufsf] :jfldTj M cfkm\g}
k|:tflat sfo{s|daf6 ;DkGg ul/g] ls|ofsnfkx?sf] laa/0f M
 g]kfnL df}lnskg ePsf] 3/ lgdf{0f ug]{
 ko{6sx?nfO{ :yflgo ?kdf cjl:yt bf]nvf ldd;]g, b]p9'Ëf dfO{, sflnGrf]s eujtL,
lau' u'Daf, ;}n'Ë 8f8f, kf+rkf]v/L, af}nf kf]v/L tyf 5f] /f]Nkf tfnx?sf] e|d0f
u/fpg]
 cfGtl/s tyf lab]zL ko{6sx? nfO{ g]kfnsf] u|fld0f ;+s[tL af/] hfgsf/L u/fpg]
 xf]d:6]df :yfgLo vfgf v'jfpg]
 :yflgo ?kdf rlr{t Pa+ e|d0f ug{ of]Uo :yfgx?sf] kbofqfsf] Joj:yf ldnfpg]
 :yflgo pTkfbgx?sf] vkt u/fpg] cflb .

sfo{s|d ;dfKtL k5L ck]lIft pknlAwx? M

 cfo:t/df a[l4 x'g]
 ko{6lso :ynx?df ;+ks{ u/L :yflgo pTkfbg df;', c08fsf] Aofkf/df a[l4 x'g]
 cfGtl/s ko{6g k|j4{gdf a[l4 eO{ cfly{s lhjg:t/df ;'wf/ cfpg]
 yk /f]huf/L ;[hgf x'g]
 pBdl;ntfdf lasf; e} cfly{s tyf ;fdflhs :t/df ;'wf/ cfpg]

k|:tfjsn] laut aif{x?df ;+kGg u/]sf ;f] lx :yfgdf jf cGoq pNn]lvt sfo{x? M

 xf]d:6]
 kmfd{:6]

5
k|:tfljt sfo{s|d ;DaGwL cfa]bssf] cg'ej M
 t/sf/L, kz'kfng ;DalGw

k|:tfas ;+u k|:tflat hgzlQm laa/0f M

hgzlQm laa/0f ;+Vof

Aoj:yfks !
cw{bIf $

k|:tflas sfo{s|dn] aftfa/0fdf kg{ ;Sg] gsf/fTds c;/x? M

 lab]zL ;+s[tLsf] k|efj kg{ ;Sg]

 ;jf/L ;fwjsf] k|of]un] Jffo' k|b'z0f x'g ;Sg]
 Afftfa/0f k|b'z0f

aftfa/0fLo c;/ Go"lgs/0fsf] nflu ckgfO{g] pkfox? M

 ko{6sx? nfO{ g]kfnL a]ze';ff Pa+ g]kfnL /xg;xgsf] hfgsf/L u/fpg]

 kbdfu{x?sf] k|of]udf hf]8 lbg]
 ko{6sx?n] k|uf]u ul/ 5f8]sf sfd gnfUg] a:t'x?sf] ;do d} plrt Aoj:yfkg ug]{

k|:tflas sfo{s|dn] ;[hgf ug]{ yk /f]huf/L ;Vof M !) hgf

k|:tflat Joj;foLs of]hgfsf] e'ldsf / k'i6ofO{

s[lif If]qn] g]kfnsf] cy{Aoj:yfdf dxTjk"0f{ e"ldsf lgefp+b} cfPsf] 5 . ;+k'0f{ u|

fld0f s[ifs ;d"bfonfO{ /f]huf/sf] cj;/ k|bfg ug'{sf ;fy} b]znfO{ ;d]t vfWo ;'/Iff k|bfg
ub}{ cfPsf] sf/0f klg o; If]qsf] e'ldsf dxTjk"0f{ b]lvPsf] xf] . v'nf cGt/fli6«o
ahf/sf] ;Gbe{nfO{ b[li6ut ub}{ o; If]qnfO{ t'ngfTds nfe tyf Joj;flos/0f Pa+
lalalws/0f af6 kmfObflng s'zntfk"j{s ;+rfng ug{ cfjZos 5 .

ko{6gn] s'n u|fx:t pTkfbgsf] 7'nf] lx:;f cf]u6g'sf ;fy} g]kfnLx?nfO{ lg/+t/ /f]huf/L
k|bfg ub}{ cfPsf] 5 . of] u|fld0f hgtfsf] cfo:t/ psf:gsf] nflu k|d'v >f]t x'g'sf ;fy}
ko{6g k|j4{gnfO{ o:n] dxTjk"0f{ 6]jf pknAw u/fp+b} cfPsf] 5 . To;}n] b]zsf] ;
+k'0f{ cfly{s lasf; ko{6g If]qsf] lasf;df lge{/ 5 .

o; k4ltsf] sfof{Gjogsf nflu o; kl/of]hgfn] xf]d:6]sf] dfWodaf6 ;]jf k|bfg ug]{ c7f6
lnPsf] 5 . o; k|f=nL=n] cfkm\gf] 8an a]8sf] !) j6f sf]7fx?sf] dfWodaf6 aflif{s ?kdf
s/La &#)) ko{6s/u|fxsx?nfO{ ;}jf k'/fpg] ug]{ nIf ;lxt cuf8L a9]sf] 5 . o;sf] nflu

6
pRr:t/sf] g]kfnL cflyTo hgfpg] ;]jf, :j:ys/ vfgf Pa+ bIf hgzlQm kl/rfng ug'{ kg]
{ x'G5 .

o; k|f=ln=n]]] cjnDag u/]sf] k|lqmofnfO{ d"t{?k lbgsf nflu g]kfndf ef}uf]lns ljljwtf
cg'?k a}1flgs s[lif Pa+ kz'k+5L kfng k|ljlwnfO{ klg cufl8 a9fpg ;s] g]kfnL ul/j
ls;fgsf] hLjgdf 7"nf] of]ubfg k'Ug ;S5 eGg] ljZjf; lnO{ :yflgo ?kdf s'v'/f, sflnh tyf
kmnkm'nsf] la?jf lals| lat/0f ug]{ sfo{ ;d]t ub}{ cfPsf] 5 . g]kfnsf] kz'k+5L kfng
If]qdf ljsf; ug{ ;s] cfd g]kfnLsf] hLjg:t/ dfly p7fpg ;lsG5 eg] nIo k|flKtsf nflu klg
of] kl/of]hgfsf] ;a} eGbf dxTjk"0f{ pknlAw ;flat x'g]5 . o:tf] ljsf;sf nflu :yfgLo :t/df
k|fljlws 1fg Pj+ ;fwg, cfly{s nufgL / o'jf ls;fg kl/rfngsf] cjwf/0ff Hofb}
dxTjk"0f{ x'G5 . h;jf6 ;fdflhs, k|fs[lts, cfly{s, cfWoflTds, ef}lts Pj+ gjLg vf]hsf] k|
of]u ug{sf nflu ;fdYo{jfg k':tf tof/ ;d]t x'g hfG5 .

ljZjsf k|foM ;a} b]zx?df cem blIf0f Plzof / ljz]if u/L g]kfndf s[ifsx? -ls;fg_ ul/aLsf]
;fdgf ul//x]sf 5g\ . o; k|sf/sf] ljZjJofkL wf/0ffnfO{ kl/jt{g u/]/ xf]d:6] tyf :yflgo ?
kdf kz'k+5L kfng sf] dxTj a'emfpg h?/L x'G5 . c;fdflhs ;f]r / c1fgtf x6fP/ k|
fs[lts ;Eotfsf] ljsf;sf nflu dfgjLo r]tgf eg{ cfh gofF k':tfdf cfjZostf v8\lsPsf] 5 .
o; ;DaGwL k|lalwnfO{ j}1flgs k|of]u4f/f Jofj;flos/0f ug{ ;s] cfh g]kfndf / o;sf]
cg''s/0faf6 b]zdf b]lvPsf ;+s6x?sf] ;lhn} lg/fs/0f ug{

o;sf] ;dfwfgsf] pkfosf] gLlt, sfo{fGjog k|lqmof / cy{Joj:yfdf uP/ cl8\lsPsf] 5 . u|

fld0f ls;fgx? hlxn]klg aLrsf Jofj;flox? / lar ahf/sf] bnbndf km:g] / pkef]Qmx? eGbf
tn /xg'kg]{ pN6f] afWofTds kl/l:ylt Pj+ ;/sf/L gLlt k|efasf/L sfof{Gjog gePsf sf/0f
g]kfnL pTkfbsx? ;w}+ pTkfbgsf dflns geP/ bfz aGg afWo 5g\ . Psflt/ pTkfbgsf]
Go"gtd d"No k|fKt x'g ;ls/x]sf] 5}g eg] csf]{lt/ qmlds Jofj;foLs pTkfbg / 1fgsf] cefj
v8\lsPsf] 5, o; sf/0f klg Joj;flos pTkfbgsf] sfd x'g ;ls/x]sf] 5}g, dfq u'hf/f 6fg]
{ dfWod ePsf] 5 . o; If]qnfO{ ;/nLs/0f ub}{ Jofj;flostftkm{ n}hfg o; k|f=ln=n]
ls;fgx? Aff6 ePsf / x'g] k|of; / pknlAwx?nfO{ cem cfw'lgs/0f ub}{ b]znfO{ g}}
Pp6f kmfd{ agfP/ n}hfg] / sfd u/]/ b]vfpg] pb]Zo lnP/ cl3a9]sf] 5 . t/ o;sf]
sfof{Gjogsf nflu ljz]if kl/of]hgf ;+rfng ug'{kg]{ cj:yf eg] ljwdfg 5 . To;}n] cfkm}n]
xf]d:6], kmnkm'nsf] g;{/L tyf kz'k+5L kfngdf xft]dfnf] u/L sfd ub}{ cl3 a9\g of]
cjwf/0ff k|:t't ul/Psf] xf] .

g]kfndf o; If]qdf sfd ug{sf nflu k|ljlw / 1fgzlQmsf] s]xL sdL b]lvP klg hfFul/nf
ls;fgsf] s'g} sdL 5}g t/ lbuf] nufgL / cf}Bf]lus ahf/sf] cefan] o;sf] plrt ;dfof]hg
x'g ;ls/x]sf] 5}g . o;nfO{ ;'qa4 ug{sf nflu s[lif kåltdf a}1flgs 1fgsf] vfFrf] b]lvPsf]
5 . cfh o; kl/of]hgfn] u/]sf] c7f]6n] 1fg Ifdtf / ljZjf;sf] ljsf;;u}+ g]kfnsf] s[lif Pa+
ko{6g If]qsf] ;DefjgfnfO{ pkof]u ug{;s] u|fld0f pBdsf] a[xQ/ lasf;, laQLo If]q,
g]kfn ;/sf/ ;Dj4 If]qx? / cGo ;+oGqx?jf6 lbg] ul/Psf ;]jfx?df cem w]/} u'0f:t/Lo ;]jf /
If]q a[l4 ug{ ;lsG5 eg] g]kfnL u|fld0f bfh'efO{ tyf lbbLalxgLx?sf] hLjgdf
7"nf] ;kmntf k|fKt x'g ;Sb5 .

kl/of]hgfsf] cfjZostf M
7
k|fs[lts ?kn] el/k"0f{ / s[lifdf cfwfl/t b]zsf hgtfnfO{ jif{e/L sfd u/]/ #–^ dlxgf dfq}
klg xft d'v hf]g{ k'Ub}g eg] Tof] b]zdf / s[lif k|wfg b]z elg/xg'sf] cf}lrTo /xb}g .
hxfF Aoa;fo ug]{sf] ;xL d"NofÍg x'b}g, hxfF v]tL u/]/ pTkfbg x'Fb}g, vfg
kfOFb}g, u/]sf] pTkfbgsf] klg pko'Qm ahf/ 5}g eg] s] s[lif k]zf c? cfDbfgL
ug{ g;Sg]n] sfn kv{g] lbgrof{ dfq xf] . o;} cfjZostf nfO{ dgg\ ul/ o; k|f=nLn] u|
fld0f ko{6g cGt/ut xf]d:6] ;+rfng tyf :yfgLo ?kdf s[lif Pa+ kz'k+5L kfng tyf lals|
lat/0f ug]{ nIf lnPsf] 5 . o:tf] sfo{df ;/sf/sf] cg'bfg k|fKt x'g ;s]df s+kgLnfO{ cfkm\
gf] nIf k|fKtL ug{ ;/ntf x'g] b]lvG5 .

kl/of]hgfsf] pb]Zo M

ax'cfoflds s[lif ljsf;sf nflu :yfgLo ls;fgsf] :t/df s[lif Joa;fodf cfwfl/t 1fg tyf
lzknfO{ ;'b[9 agfpFb} bLuf] Pj+ k|efjsf/L cfo cfh{gsf] dfWodsf] ?kdf cfˆg} e"lddf
s[lifsf] j}1flgs kfng k4lt ckgfpb}] Jofj;foLs k|a{¢g ul/ cfo cfh{g ug]{ / g]kfndf s[lif
Aoa;fodf bIf hgzlQmx?nfO{ ljsf;df ;dflxt u/L /f]huf/L l;h{gf Pj+ Jofa;foLs k"jf{wf/
tof/ ub}{ ko{6g k|j{wgnfO{ ;do ;fk]If cfw'lglss/0fdf ;xof]u ub}{ cfkm\gf] b]zsf]
jftfj/0f ;+/If0f ;lxt cfo / ;]jfdf pRr b/n] a[l4 ug]{ .

kl/of]hgfsf] d'Vo nIo M

 b]zdf dfu e} /fv]sf] xf]d:6]sf] dfu nfO{ ;fg} tj/df ePklg :yfgLo txaf6
cfk"tL{ ug]{ ;fy} cGo u|fld0f ;d'bfonfO{ kgL o; sfo{df Jofj;foLs ?kdf nfUg
ug{ ;xof]u ug]{ .
 u|fld0f ko{6gsf] dfWodaf6 :yflgosf] cfodf a[l4 ub]{ n}hfg] .
 lab]zL tyf :jb]zL kfx'gfx?nfO{ u|fld0f /xg;xg, ;+s[tL Pa+ vfgkfgsf] af/]df
hfgsf/L k|bfg ug]{
 o:t} lsl;dsf] xf]d:6] ;+rfng ug]{ cGo kl/jf/x? ;+u ;dGjo ul/ cuf8L a9g] .

pb]Zo / nIo ;u}+ ck]lIft k|ltkmnx? M

 :yfgLo :t/df Jofj;foLs ?kdf xf]d:6] ;+rfng ul/ cfo:t/df a[l4 ug]{ Ifdtfsf] ljsf;
x'g]5 .
 b]zel/sf nfvf}+ nfv u|fld0f ;d"bfo / ltgsf kl/jf/x?nfO{ /f]u ef]s / ul/aLaf6
d''lQm ldNg] 5
 cfˆgf] e"ldaf6 pTkflbt j:t'x?sf] k|efjsf/L ahf/ k|0ffnLaf6 k|lt:kwf{Tds d"No k|
fKt x'g]5 .
 bLuf] ljsf; k4ltsf k"jf{wf/x? tof/ x'g]5g\ .
 dfgjLo cfwf/e"t ljsf;sf nflu w]/} u'0ff ljsf; ug{ afFsL / xhf/f} cj;/x?
x'Fbfx'Fb} klg b]zsf o'jfx? a]/f]huf/ eP/ sfd vf]Hg c? b]zsf uNnLx?df
ef}tfl/b} ljb]zLnfO{ cfkm\gf] /ut kl;gf laqmL ug'{ kg]{ cj:yf / kl/kf6Lsf]
Go"lgs/0f x'G5

8
  :jb]zd} /f]huf/Lsf k|z:t cj;/x? k|fKt x'g]5 .
 s'g} klg lnË, ju{, hft, wd{sf dflg;x?n] o; k]zfnfO{ ;lhn} cfTd;fy u/]/ ldx]gt
cg';f/sf] k|ltkmn k|fKt ug{ ;Sg]5g .
 cfkm\g} :jfldTjdf, cfkm\g} e"lddf :j/f]huf/ e} cfkm\gf] df}lns u'0f, ?lr /
Ifdtfx? k|i6\ofpg ;lsg] / h;af6 c?n] klg l;s]/ kmfObf lng ;Sg]5g\ .

Eff}lts k"jf{wf/

k/Lof]hgf :yn

P]ltxfl;s :yfg bf]nvf ldd;]g, b]p9'Ëf dfO{, sflnGrf]s eujtL, lau' u'Daf, ;}n'Ë 8f8f,
kf+rkf]v/L, af}nf kf]v/L tyf 5f] /f]Nkf tfnx? Nufotsf clwsf+z :yfgx?df ko{6g tyf
s[lif Aokf/ tyf Joj;fo ;+u ;DalGwt k|r'/ ;+efjgfx/ /x]sf] 5g\ . o; If]qdf laif]zul/ lxGb'
tyf af}4 wdf{jnlDax?sf] a;f]af; /x]sf] 5 . oxf+ afx'g, If]qL tyf tfdfÍ hftLsf]
afx'Notf /x]sf] 5 . /fhwfgL sf7df8f} w]/} 6f9f gePsf] sf/0f o; If]qsf] cfly{s ;fdflhs,
tyf ;f+s[lts lasfzdf k|ToIf ;sf/fTds k|efj k/]sf] 5 . oxf+ pTkfbg x'g] s[lifhGo tyf
kz'hGo pkhx? ltg} ahf/ If]qx?df vkt / lals| x'G5 . o; k/Lof]hgf lau' uf=kf= jf8{ g+ *
vf]kf, bf]nvf ;+rfng x'g] 5 .

hnjfo'

k/Lof]hgf :yn xNsf kxf8L prfO{df ;dtn hldgdf /x]sf] 5 . w]/} h;f] v]lt ug]{ hldgx?
blIf0fL df]x8f eO{ blIf0f klRrd km}lnPsf 5g\ . z/b Ct'df hf8f] / aif{f Ct'df tftf] x'g]
df}ifd /xg] o; If]qdf c;f/ >fj0fdf d'VotM aiff{ x'g] ub{5 .

k'jf{wf/

hUuf

k/Lof]hgf ;+rfngsf nflu lau' uf=kf= jf8{ g+ * vf]kf, bf]nvfdf df sfo{s|d ;+rfng
ul/g] 5 .

oftfoftsf] kx'+r

kl/of]hgf :yndf aif{e/L g} oftfoft lgaf{b ?kdf ;+rfng x'gfn]

Aoa;fonfO{ rflxg] ;fdfgx? Nofpg tyf pTkflbt a:t'x? ahf/ ;Dd n}hfg s'g} lsl;dsf]
c;'lawf b]lvb}g .

laB't tyf ;+rf/

laB't, ;+rf/ tyf cGo ;]jf / ;'lawfx? k/Lof]hgf :yn d} pknAw 5 .

9
kfgLsf] :qf]t

k/Lof]hgf :yndf l8k af]/L8= ePsf] / glhs} kflgsf] :qf]t ;d]t pknAw ePsf]n] aif{e/L
g} l;+rfO{ ;'lawf pknAw eO/xG5 .

kl/of]hgfsf] nflu cfjZos :yfoL Pa+ Hofnfbf/L hgzlQmx? kl/of]hgf:yn cf;kf;sf If]qx?
df ;xhtfsf ;fy pknAw ePsf] 5 . cfjZostf cg';f/sf] k|flalws hgzlQmx? klg pknAw 5g\ .

cfjZos lsRrf kbf{yx?sf] pknAwtf

k/Lof]hgfsf nflu cfjZos kg]{ sRrfkbf{y tyf cGo :yfgLo tyf sf7df8f}df e/kbf]
{ ;Knfo;{x?af6 aif{ lbg e/L g} pknAw x'G5 .

ahf/
o; If]qdf bf]nvf ldd;]g, b]p9'Ëf dfO{, sflnGrf]s eujtL, lau' u'Daf, ;}n'Ë 8f8f,
kf+rkf]v/L, af}nf kf]v/L tyf 5f] /f]Nkf tfnx? h:tf wfld{s ko{6lso:ynx? ePsf] sf/0f
aif{e/L g} o; If]q cf;kf; ko{6sx?sf] 3'O{rf] nfUg] ub{5 . o; If]qsf] kbofqf ug]
{ ko{6sx?n] ubf{ oxf+ :yflgo ?kdf laleGg xf]d:6] ;+rfng x'b} cfPsf] n] ahf/sf]
vf;} ;d:of b]lvb}g . o:sf] d'Vo sf/0f ;x/Ls/0f tkm{ pGd'v eO/x]sf] :yfgLo ;d'bfo o;sf
k|d'v uf|xs x'g . ;fy} rf8kj{x?df ko{6sx?n] o:tf] If]qx?sf] e|d0fdf cfpg] x'gfn] o;
e]usf xf]d:6] ;+rfnsx?n] ahf/sf] ;d:of ef]Ug' k/]sf 5}g . :yfgLo /]l8of], klqsfx?df ;
+:yfsf] pTkfbgaf/] k|rf/k|;f/ ul/g]5 . laqmLsf] cfwf/df laqm]tfx?nfO{ af]g; tyf pkxf/
of]hgf nfu' ul/g]5 .

ko{6g ahf/sf] cj:yf

s_ cGt/f{li6«o ko{6s cfudg l:ylt / cfly{s pknlAw

g]kfndf cGt/f{li6«o ko{6s cfudg / To;af6 k|fKt ePsf] cfly{s nfesf] cj:yf lrqdf k|:t't
ul/Psf] 5 .

10
 ;|f]tM ko{6g tYofª\s k'l:tsfÙ ;+:s[lt, ko{6g tyf gful/s p•og dGqfno, ;g\ @)!%
.

11
 ;|f]tM ko{6g tYofª\s k'l:tsfÙ ;+:s[lt, ko{6g tyf gful/s p•og dGqfno, ;g\ @)!% .
dflysf] lrqn] ;g\ !(() sf] bzssf] cGTolt/ s;/L g]kfnL ko{6gn] ;'wf/sf] af6f] lnPsf] lyof] /
åGåsfnLg l:yltdf -;g @))!–@))^ sf] cjlwdf_ ko{6gsf] cj:yf s] s;/L vl:sg k'Uof] eGg]
b]vfpF5 . åGåkl5sf] cj:yf ;g\ @))^–@))& lt/ g]kfnsf] ko{6gdf cfPsf] ;'wf/sf] l:ylt klg
o;af6 yfxf kfpg ;lsG5 . k'gM ;g\ @))* b]lv @)!) ;Ddsf] ljZjJofkL cfly{s ;Í6sf a]nf
g]kfnsf] ko{6g k'gM l:y/ /xg k'Uof] . tyflk ko{6g If]qaf6 k|fKt x'g] cfDbfgL eg] sd
gePsf] lrqaf6 yfxf kfpg ;lsG5 . To;eGbf kl5sf] ;do cyf{t\ ;g\ @)!! / @)!@ sf jif{x¿df
ko{6gn] w]/} /fd|f] ;'wf/sf] nIf0f b]vfof] . ;g\ @)!# df eg] ;g\ @)!@ sf] t'ngfdf ko{6s
cfudgdf yf]/} dGbL b]lvof] / o;/L ;fdfGo ?kdf ko{6s cfudg 36g] s|d ;g\ @)!$ df klg hf/L
/x\of] . t/ ;g\ @)!% df e"sDk / g]kfn ef/t ;Ldf If]qdf pTkGg tgfjsf sf/0f ko{6s cfudgdf
w]/} lu/fj6 cfPsf] 5 . ;g\ @)!% df hDdf % nfv #* xhf/ ( ;o &) ko{6sx? g]kfn cfPsf] ;
+:s[lt, ko{6g tyf gful/s p88og d+qfnosf] tYofÍn] b]vfPsf] 5 .

;fdfGo kl/l:yltdf g]kfndf k|ltjif{ sl/a * nfv cGt/f{li6«o ko{6sx¿ lelqG5g\ . lat]sf @ bzssf
ko{6s cfudgsf] k|j[lQ s]nfpFbf !(() sf] bzssf] cGTolt/ ko{6s cfudg a9\b} u/]sf] lyof], t/
åGåsfnsf] ;g\ @))! b]lv @))^ sf] cjlwdf ko{6gdf g/fd|/L x|f; cfPsf] b]lvG5 . ;g\ @))^ /
12
@))& sf jif{df ;'lw|Psf] ko{6g ljZj cfly{s dGbLsf a]nf -@))* b]lv @)!) ;Dd_ l:y/
eof], tyflk ko{6gsf] /fh:jdf eg] sdL cfPg . To;kl5sf jif{x¿df g]kfnL ko{6gn] j[l4b/sf]
/fd|f] ;ª\s]t b]vfpg yfn]sf] 5 . ;g\ @)!! / @)!@ nfO{ clxn];Dds} ;a}eGbf a9L ko{6s
lelqPsf jif{ egL dfGg ;lsG5 . t/ ;g\ @)!% df ko{6g cfudgdf cl3Nnf] jif{sf] t'ngfdf #@ k|
ltztn] x|f; cfPsf] 5 .

k|fKt ug{ vf]hLPsf glthf/k|ltkmn M

 kxnf] aif{ %) k|ltzt >dtf d} ;+rfng eP klg xf]d:6]af6 ? $),!%,))) cfDbfgL x'g]
tyf x/]s aif{ % k|ltztdf b/n] cfDbfgL a9b} hfg] k|Ifk0f ul/Psf] 5 .
 o; cfof]hgf af6 k|ToIf ?kdf aif{ el/ % hgf tyf ck|ToIf ?kn] w]/}n] /f]huf/L k|
fKt ug]{ 5g\ .
k|:tflat k"jf{wf/, l8hfOg tyf Oli6d]6 M
o; cfof]hgfdf !) j6f 8an a]8 ePsf] sf]7fx?sf] Aoa:yf ul/g] 5 . o;sf] nflu @)))
ju{lkm6 cf]u6g] @ cfjf;sf] lgdf{0f ul/g] 5 .
Joj:yfksLo Ifdtf
o; ;]G6/n] cfkm\gf] Joj:yfksLo Ifdtf s} sf/0f ;kmntf tkm{ pGd"v x'g ;s]sf] 5 .
kl/of]hgfdf xf]d:6] ;+rfng tyf cGo s[lifhGo lqmofsnfk ug{sf] nflu cg'ejL hgzlQm
5g\ . b}lgs ljQLo Joj:yfkgsf] nflu bIf n]vfkfn 5g\ . k/Lof]hgfsf] sfo{;ldltdf klg bIf,
cg'ejL JolQmx?sf] afx'No 5 .
sfo{ ;+rfng Ifdtf / cg'ej
cg'ej M
o; cfof]hgfsf ;+rfns laut w]/} aif{ b]lv s[lif Aoa;fo k]zfdf ;+nUg /xb} cfpg' ePsf]
AolQm x'g' x'G5 .

hgzlQm M

lsl;d ;+Vof
Joj:yfklso k"0f{sfnLg !
>lds k"0f{sfnLg $

Hff]lvd Joj:yfkg M
Hff]lvdsf] tx ;Deflat hf]lvd hf]lvdsf] k|s[tL / Joj:yfkg
Jofkstf /0fgLtL
k"jf{wf/ lgdf{0f k|fs[tLs -xfjf,kfgL, dWod :tl/o hf]lvd :yfO{ 3/
k'+hLsf] cefa, 6x/fsf]
13
 lgdf{0f, alnof]
af/ aGb]h, a}s
shf{
Aftfa/l0fo ;+s[tLdf Xf; dWod :tl/o hf]lvd g]kfnL ;
+s[tLsf]
hfgsf/L u/fpg]
ahf/Ls/0f lta{ k|lt:k|wf{ dWod :tl/o hf]lvd u'0f:tl/o ;]jf k|
bfg ug]{

lalQo
k'+hLsf] ;+/rgfnfO{ cWoog ug]{ xf] eg] :jnfut, Pa+ shf{sf] cg'kft #)M&) k|ltzt x'g
cfp+5 . s'n k'+hL nufgL ?= !,@#,$^,))) dWo] :jnfut %#,$^,))) / shf{ /sd &),)),)))
x'g] b]lvG5 . o;sf] dtna o; ;]G6/nfO{ cfkm\gf] Aoa;fo nfO{ la:tfl/t ug{ xfnsf]
cfkm\gf] nufgL /sdsf] &) k|ltzt shf{ k|fKt x'g ;s]df k|:tflat nIf xfl;n ug{ s'g} ;d:of
b]lvb}g .
k"+hLut nufgL
s'n l:y/ nufgL /sd ?= !,)^,@),))) dWo] d'Vo nufgL ejg tyf lgdf{0f df ?= !,)),)),)))
d]l;g/L cf}hf/df ?=@,)&,))) x'g] b]lvG5 . To:t ;jf/L ;fwg / k"j{ ;+rfng vr{df !,%*,)))
/ %%,))), /x]sf] b]lvG5 .

aflif{s ;+rfng vr{ cf+sng

o; s[lif kmd{sf] k|:tflat aflif{s ;+rfng vr{ ?= #&,%*,))) /x]sf] 5 . ;f] dWo] ?= @@,*
%,))) rfn' vr{ tkm{ 5 eg] af+sL ?= !$,&#,))) l:y/ vr{ tkm{ k|:tflat ePsf] 5 .
ljlqmjf6 cfDbfgL
zt k|ltzt ;+rfngdf lals|af6 aflif{s ?= *),#),))) cfDbfgL x'g] b]lvG5 .

gfkmf gf]S;fg
o; kmd{sf] %) k|ltzt ;+rfng >dtfdf aflif{s cfDbfgL ?= $),!%,))) af6 ;+rfng vr{ ?=
@),$^,))) 36fp+bf s'n ;+rfng kmfObf ?= !(,^(,))) x'g cfp+5 / laleGg s/ tyf Aofh
nufot vr{x? s6fP/ ?= $,@#,))) k|yd aif{df v'b gfkmf b]lvG5 .

14
gub k|jfx
v'b gub k|jfx k|yd aif{d} ;sf/fTds b]lvG5 . of] k|yd aif{ ?= !,)$,))) af6 a9]/ kfrf} aif{
?= @,$),(%,))) k'Ug] b]lvG5 .

ljQLo ljZn]z0f

nfutsf] k|ltkmn -t]>f] aif{df_ #$ k|ltzt

nfe xfgL kf/ ljGb' @^ k|ltzt
v"b jt{dfg d'No ?= xhf/df *@%(
cfGtl/s k|ltkmn b/ @^ k|ltzt

Nffutsf] k|ltkmn t]>f] aif{df #$ k|ltzt b]lvG5 h'g w]/} g} ;sf/fTds kIf xf] . k'+hLsf]
nfut nfO{ dWogh/ ug]{ xf] eg] klg of] lgs} pT;fxk|b b]lvG5. To;} u/L kf/ laGb' @^
k|ltztdf x'g' eg]sf] pTkfbg ug]{ Joa;fosf] nflu /fd|f] ;'rsf+s dfGg' kb{5 . o;sf] dtna ?=
@),%(,))) sf] sf/f]af/ ubf{ of] ;]G6/ nfe xfgL kf/ laGb'df k'Ub5 . cfGtl/s k|ltkmn
@^ k|ltzt b]lvPsf] 5 h'g cf}ift Aofh b/ eGbf a9L g} b]lvG5 . pNn]lvt lalQo lain]if0f
ubf{ o; kl/of]hgf ahf/sf] b[li6sf]0faf6 ;an, ;+u7gsf] t/kmaf6 dha't, aftfa/0f lagf; /lxt
tyf lalQo lain]if0f af6 ;d]t k/Lof]hgf ;an ?kdf b]vf k/]sf] 5 .

;f+/;

Dffu tyf cfk'tL{

cfhsf] ;Gbe{ nfO{ x]g]{ xf] eg] b]zdf ko{6g ;DaGwL Joa;fon] 7'nf]
ahf/nfO{ c+ufn]sf] 5 . o:t} lsl;dsf] Joj;fo u/L cfDbfgL ug]{ cGo xf]d:6]x? cf;kf;sf
If]qx?df gePsf x}gg t/ klg :tl/o tyf :j:ys/ ef]hg u/fO{ u|fxsnfO{ ;Gt'i7L lbg] vfnsf
eg] yf]/} dfq /x]sf b]lvG5g\ . To;sf/0f dfu tyf cfk'tL{ larsf] b'/L clxn] ;Dd klg
7'n} /x]sf] b]lvG5 . o; kl/of]hgfn] elaiodf klg /fd|} ahf/ kfpg]df s'g} b'O{dt
b]lvb}g .

k/Lof]hgf :yn

o; k/Lof]hgf lau' uf=kf= jf8{ g+ * vf]kf, bf]nvf df cjl:yt ePsf] / of] 7fp+ rl/sf]6sf]
d'Vo :ynaf6 klg w]/} glhs /x]sf] 5 . o;sf j/Lk/Lsf If]qx? ko{6sx?sf kbdfu{sf nflu
cfsif0f{sf s]Gb| ag]sf 5g\ .

hgzlQm

15
kl/of]hgfsf] nflu cfjZos :yfoL Pa+ Hofnfbf/L hgzlQmx? kl/of]hgf:yn cf;kf;sf If]qx?
df ;xhtfsf ;fy pknAw ePsf] 5 . cfjZostf cg';f/sf] k|flalws hgzlQmx? klg pknAw 5g\ .

cfly{s kIf

k'+hLsf] ;+/rgfnfO{ cWoog ug]{ xf] eg] :jnfut, Pa+ shf{sf] cg'kft #)M&) k|ltzt x'g
cfp+5 . s'n k'+hL nufgL ?= !,@#,$^,))) dWo] :jnfut %#,$^,))) / shf{ /sd &),)),)))
x'g] b]lvG5 . o;sf] dtna o; ;]G6/nfO{ cfkm\gf] Aoa;fo nfO{ la:tfl/t ug{ xfnsf]
cfkm\gf] nufgL /sdsf] &) k|ltzt shf{ k|fKt x'g ;s]df k|:tflat nIf xfl;n ug{ s'g} ;d:of
b]lvb}g ;fy} o; kl/of]hgfsf cGo lalQo cg'kftx? klg /fd|f] b]lvG5 .

ahf/, k|lalw, aftfj/0f Pa+ lalQo kIfx?af6 klg of] kl/of]hgf ;an b]lvg'sf ;fy} hf]lvd ;d]t
Hofb} Go"g b]lvG5 .

Annex-1
Financial Structure
(at initial year of operation)

  Particulars Rs.in '000

A
. Fixed Assets Investment 10620
B. Initial Working Capital 1726
C. Total Project Cost 12346
D
. Bank Loan 7000
E. Equity 5346

16
 Annex-2A
Fixed Assets Investment

Particulars Unit Qnt. Rate Amt. Total

Building-2 nos 2000 sqft each Sq.ft 4000 2500 10000000 10000
Furniture, Equipments & Others:         200
Machinery & Equipments:         207
Generator No 1 200000 200000  
Water Pump-small No 1 7000 7000  
           
Vehicles         158

17
Motorcycle Nos 1 150000 150000  
Cycle Nos 1 8000 8000  
           
Pre-Operating Cost         55
Registration LS   10000    
License LS   20000    
Project Engeenering & Feasibility Study LS   25000    
           
Total Fixed Asset Investment         10620

Annex-2B
Summary of Fixed Assets Investment
000
  Particulars Total
1 Building & Civil Works 10000
2 Furniture, Fixtures & Office Equipments 200
3 Machinery & Equipments 207
4 Vehicles 158
5 Pre operating Cost 55
  Total Fixed Asset 10620

18
 Annex-3A
Annual Operating Cost

Basic of Calculation;
365
Working days: days

A. FIXED COST Rs.in 000

Sn   Depriciation Unit Qnt Rate Amount Total
1   Depriciation         560
  a) Building & Civil Works Rs. 10000 5% 500  
  b) Furniture, Fixtures & Office Equipments Rs. 200 10% 20  

19
  c) Machinery & Equipments Rs. 207 10% 21  
  d) Vehicles Rs. 158 12% 19  
               
2   Amortization on Pre-operating Cost Rs. 55 10% 5.5 6
3   Insurance          
    1% of fixed assets excluding land,          
    land developmentand pre-operating cost Rs. 10565 0.3% 26 26
               
4   Overheads         87
  a Stationaries       25  
  b Communication       12  
  c Travelling       25  
  d Others       25  
               
5   Indirect Labor Nos Month Rate Amt 120
  a Manager/Accountant 1 12 10000 120000  
               
6   Term Loan Interest         674
    Total Fixed Cost         1473

Annex-3B
Variable Cost
Rs.in 000
S.N
.   Description Unit Qnt Rate Amount Total
               
               
1   Direct Expenses         1687
    Purchashing Materials          
    Bed (double) Nos 20 15000 300000  
    Bed sheet Nos 40 1500 60000  
    Pillows Nos 40 800 32000  
    Carpet Nos 20 10000 200000  
    Meal Person 20 150 1095000  

20
               
2   Direct Labor Unit No Rate Amt 80
    Staff Salary Nos 4 20000 80000  
               
3   Utilities         36
    Electricity/Fuel/Water Year 1   36000  
               
4   Repair & Maintenance         316
    Building & Civil Works Rs. 10000 3% 300  
Furniture, Fixtures & Office
    Equipments Rs. 200 3% 6  
    Machinery & Equipments Rs. 207 3% 6  
    Vehicles Rs. 158 3% 4  
               
5   Interest on Short Term Loan Rs.       166
               
    Total Variable Cost         2285
    Annual Operating Cost         3758

Annex-4
Estimated Sales Revenue

Rs. In '000
Sn Particulars Unit Qnt Avg. Price Total
           
1 Room charge (Double bed) Nos 20 800 5840
2 Meal Nos 20 300 2190
Total 8030

21
 Annex-5
Working Capital Estimation

Rs. in 000
Operating Years 1 2 3 4 5
    Average Occupency     50% 70% 70% 70% 70%
A.   Inventory              
  I Purchasing Materials     1687 1771 1860 1953 2051
    TOTAL     1687 1771 1860 1953 2051
B.   Account Receivable     11 17 25 37 56
C.   Cash in Hand (from iv below)     30 30 31 31 32
    TOTAL CURRENT ASSETS     1728 1818 1916 2021 2138
II.   CURRENT LIABILITIES              
    Account Payble 15 20 1.80 1.84 1.87 1.91 1.95
III
.   NET WORKING CAPITAL     1726 1816 1914 2019 2136
    Increase in W.C.     - 90 97 106 117

22
    Short-Term Loan     1381 1453 1531 1616 1709
    Interest on STL     166 174 184 194 205
    Equity     345 363 383 404 427
IV.   CALCULATION OF CASH              
  a Operating Cost     2046 2136 2230 2329 2433
  b Direct material     1687 1771 1860 1953 2051
    REQUIRED CASH     359 364 370 376 382

Annex-6
Annual Cost

Rs. In '000
Year 1 2 3 4 5
  Occupency          
1 Direct Material 1687 1771 1860 1953 2051
2 Direct Labour 80 84 88 93 97
3 Utilities 36 37 37 38 39
4 Repair & Maintenance 36 37 37 38 39
             
6 PROJECT COST 1839 1929 2023 2122 2226
8 Administrative Overheads 207 207 207 207 207
             
9 OPERATING COST 2046 2136 2230 2329 2433
10 Financial cost 840 743 633 510 372
  a.On Short-Term Loan 166 174 184 194 205
  b.On Long-Term Loan 674 568 449 316 167

23
11 Depreciation+ Amortization 565 565 565 565 565
             
12 TOTAL ANNUAL COST 3451 3443 3428 3404 3370
Assumptions:          
Yearly 5% increase in Dirct Materials ,Utility and repair & maintenance
Yearly 5% increase in Dirct Labour

Annex-7
Projected Profit & Loss Statement
Rs. in 000
Operating Years 1 2 3 4 5
Occupency 50% 70% 70% 70% 70%
Sales Revenue 4015 6023 9034 13551 20326
Less:Operating Cost 2046 2136 2230 2329 2433
GROSS OPERATING PROFIT 1969 3887 6804 11222 17893
Less:Dep+Amor 565 565 565 565 565
Profit before interest & tax 1404 3322 6239 10657 17328
Less:Financial Cost 840 743 633 510 372
Profit before interest tax 564 2579 5606 10147 16956
Less: tax (assumed at 25%) 141 645 1401 2537 4239
Net Profit 423 1934 4204 7610 12717
Retained Earning 423 2357 6561 14171 26888

24
 Annex-8
Cash Flow Projection
Rs. in 000
Operating
Year       1 2 3 4 5
CASH IN-
A. FLOW            
  1 a.Fixed Assets 10620 - - - - -
    b.Working Capital - 345 18 19 21 23
                 
  2 Long-term Loan 5619 - - - - -
  3 Short-term Loan - 1381 1453 1531 1616 1709
  4 Gross Operating Profit - 1969 3887 6804 11222 17893
                 
Total
Cash In-
flows     16239 3695 5358 8354 12858 19625
CASH
OUT-
B. FLOWS              
  1 Capital Expenditure 16239 - - - - -
    Repayment of STL - 0 1381 1453 1531 1616
    Interest onSTL - 166 174 184 194 205

25
    LTL Installment   1559 1559 1559 1559 1559
    Working Capital - 1726 90 97 106 117
    Tax - 141 645 1401 2537 4239
                 
    Total Cash Out-flows 16239 3592 3849 4694 5926 7735
C.   NET CASH FLOW - 104 1509 3660 6932 11890
ACCUMULATED
D.   CASH-FLOW - 104 1612 5272 12205 24095

Annex-9
Projected Balance Sheet

Rs. in 000
  Operating Years 1 2 3 4 5
             
A
. ASSETS 11886 12920 16112 22585 34027
             
  1. Current Assets:          
  Purchasing Materials 1687 1771 1860 1953 2051
  Account Receivable 11 17 25 37 56
  Cash in hand 30 30 31 31 32
  2. Accumulated Cash Balance 104 1612 5272 12205 24095
  3. Fixed Assets (dep+Amor) 10055 9490 8925 8359 7794
             
B. LIABILITIES 11886 12920 16112 22585 34027
             
  1. Current Liabilities (account payable) 1.8 1.8 1.9 1.9 1.9
  2. Short Term Loan 1381 1453 1531 1616 1709
  3. Long Term Loan 4735 3744 2634 1392 0

26
   3. Equity 5346 5364 5384 5405 5428
  4. Retained Earning 423 2357 6561 14171 26888
  Error Check 0 0 0 0 0

Annex-10
Break Even Analysis

Fixed Cost 1473

Variable Cost 2285
Sales Revenue 8030

Fixed Cost/(Sales Revenue-Variable

BEP = cost)*100

=
BEP in Percentage 26%
BEP in Sales (Rs.) 2059

27
 Annex-11
Simple Payback Period
(Rs. in '000)
SN Year Of Operation 0 1 2 3 4 5
1 Net Profit -10620 423 1934 4204 7610 12717
2 Depreciation & Amortization   565 565 565 565 565
3 Profit before Depre. & Amor.   988 2499 4769 8175 13282
4 Cumulative Profit -10620 -9632 -7133 -2363 5812 19094
  Simple Pay Back Period = 4 Years  
      4 Month  

28
 Annex -12
FINANCIAL RATIOS

(Rs. in '000)
SN Year of Operation 1 2 3 4 5
A Return on Investment 3% 16% 34% 62% 104%
1 Net Profit 423 1934 4204 7610 12717
2 Total Investment 12346 12353 12362 12373 12256
             
B Return on Equity 8% 36% 78% 141% 255%
1 Net Profit 423 1934 4204 7610 12717
2 Total Equity 5346 5366 5387 5410 4983

29
 Annex-13
REPAYMENT SCHEDULE OF LONG TERM LOAN

I. Repayment Schedule with Equal Installment

Loan 5619
Interest Rate : 12%
0.277
Capital Recovery Factor :
4
Installment : 1559
Repayment Time: 5 year

(Rs. in '000)
S
Month 0 1 2 3 4 5
N
1 Installment   1559 1559 1559 1559 1559

2 Principal   884 991 1109 1243 1392

3 Interest   674 568 449 316 167

4 Loan Outstanding 5619 4735 3744 2634 1392 0

30