Joa;flos of]hgf

(vfWofGg tyf t/sf/L Aofkf/)

k|:t'tstf{
;L=Pr=O{ g]kfn dlN6k|kf]h k|f=nL
lvhLb]Daf– !, /ugL cf]vn9'+uf
laifo;'rL

!=) ;+lIfKt ;f/f+z

!=! ;+:yfut pB]Zo, Joj;foLs kIf / d'Vo /0fgLtLx?

!=@ nIf

!=# laBdfg Joj;fo tyf sfo{ cg'ej

!=$ ahf/ / ahf/Ls/0fsf] /0fgLtL

!=% eljiosf of]hgfx?

!=^ lalQo k|If]k0f tyf ;"rsf+sx?

@=) ljutsf] sfo{;+kfbg / laBdfg Joj;fo

@=! Joj;fosf] :yfkgfsfn b]lvsf] O{ltxf;

@=@ laBdfg :jfldTj / Joj;fodf lgoGq0f

#=) k|:tlat of]hgfx?

#=! k|flalws kIf

#=@ ahf/Ls/0f kIf

#=# Joj:yfklso kIf

#=$ lalQo kIf

2
cg';'rL

nufgLsf] af+8kmf+8

l:y/ k'hL nufgL

aflif{s ;+rfng vr{

lals|af6 cfDbfgL

rfn' k'hL k|If]k0f

aflif{s pTkfbg vr{

gfkmf gf]S;fg lx;fa

gub k|jfx

nfe xfgL kf/ laGb'

lalQo kl/;'rsx?

3
 Project Summary

C.H.E. Nepal Mutipurpose Pvt.

1. Name of Project : Ltd.

2. Location : Khijidemba-1,Ragani
Nagarpalika Okhaldhunga

Grosary/Vegeteble/Others
3. Type of Project : Marketing

4. Employment : 4

5. Working Days : 300

6. Total Project Cost : 4731804

Fixed Capital : 1250000
Working Capital : 3481804

7. Bank Finance : 2500000

Long Term Loan 0
Short Term Loan 2500000

8. Equity Finance : 2231804

Fixed Capital : 1250000
Working Capital : 981804

9. Sales Revenue : 11745600

10. Operating Cost :(initial Year) 10941500

11. Net Profit (Initial year) 248700

14. BEP(%) 10%

4
!= ;+lIfKt ;f/f+z

!=! ;+:yfut pB]Zo, Joj;foLs kIf / d'Vo /0fgLtLx?

;fjwfgLk"j{s lgld{t kl/of]hgfx?df hg;xeflutfsf] lqmoflzntf tyf :j}lR5s ;

+u7gx?sf] ;xeflutfaf6 dfq r]tgfdf kl/jt{g Nofpg ;lsG5 . o; k4ltsf]
sfof{Gjogsf nflu o; kmd{n] klg b}lgs vfWo ;fdu|Lx? vl/b lals| Aoa;fo ul/
ljz]if e"ldsf lgjf{x ub}{ cfPsf] 5 . ax'cfoflds cf}Bf]lus ljsf;sf nflu :yfgLo
pBdLsf] :t/df cfwfl/t 1fg tyf lzknfO{ ;'b[9 agfpFb}, bLuf] Pj+ k|efjsf/L cfo
cfh{gsf] dfWodsf] ?kdf cfˆg} e"lddf vfWofGg nufotsf laleGg lsl;dsf ;fdfu|
Lx?sf] o; ;+:yfn] lals| lat/0f ub}{ cfPsf] 5 . Jofj;foLs lj:tf/ tyf j}1flgs k4lt
ckgfpb}] cfo cfh{g ug]{ / g]kfndf o; If]qdf bIf hgzlQmx?nfO{ ljsf;df ;dflxt
u/L /f]huf/L l;h{gf Pj+ Jofa;foLs k"jf{wf/ tof/ ug]{ nIf ;d]t o:sf] nIf /x]sf] 5 .

o;nfO{ Jojl:yt 9+uaf6 s]xL Go'gLs/0f ug{ ;L=Pr=O{= g]kfnn] cf]vnLsf]

dfWodaf6 3/b}nf] ;]jf NofPsf] 5 . o; ;+:yfn] cfkm\gf u|fxssf] 3/df ;fdfg
t/sf/L, vfwGg ;fdfg k'¥ofp5 . o;sf nflu u|fxsn] cf]vnLdf u|fxs kmf/d eg'{ kg]{
x'G5 . cf]vnLdf kmf/d e/]/ bf]xf]/f] ;Demf}tf ;s]kl5
Go'gtd ;ftlbgleq ;Dks{ u/L u|fxsx?nfO{ ;]jf k|bfg ul/G5 . of] ;]jf cgnfOg,
ckmnfOg tyf jfn]6 dfkm{t tLg k|sf/af6 x'g]5 . o:sf] nflu ;+:yfn] lgDg
pb]Zox? lnPsf] 5 .
 :yflgo ;|f]tsf] klxrfg, pTkfbg, ;+sng / ahf/Ls/0f ug]{ .
 ;d'bfosf dflg; nfO{ cuf{lgs :j:Yo tfhf t/sf/L tyf vfw j:t' 3/b}nf] k'¥ofpg'
 Jo:t hLjgsf] ;xsdL{ / ;dosf] art u/fpg' .
 :jb]zd} :jf]/fhuf/ pwdlzntfsf] ljsf; ;[hgf ug{' .
 ;d'bfodf ;jf{lu0f ljsf;sf] nflu pwdzLntfd"ns ;r]tgf sfo{j|mdx?
Ifdtfclej[l4 ;Lk d"ns tflnd, uf]i7L, ;]dLgf/ dfkm{t ;fd'bflos sfo{ ;+rfng
ug{' .

!=@ =nIo M
5
;]jfu|fxLnfO{ :jR5 nf]sn,cuf{lgs t/sf/L tyf vfwj:t' 3/b}nf] ;]jf k|bfg ug'{ g} o;
;:yfsf] nIf /x]sf] 5 .

!=@=! cf]vnL ;]jf s;/L lng] <

cf]vnLn] o; ;]jfdf cfj4 ;]jfu|fxLnfO{ SnfOG6 kmd{ ljt/0f u5{ . o; ;]jfnfO{ dg

kg]{ OR5's JolStn] kmd{ e/]kl5 & lbgleq sDkgLaf6 k|ltlgwLn] ;Dks{ ug]
{5g\ .

!=@=@ sltz"Ns nfU5 <

of] ;]jf ;fd'bflos ;]jfdf pQ/bfoL k]zf ePsfn] o;n] lglZrt /sd to u/]sf] 5 . Joltmut
?kdf ;]jf lng rfxg] ;]jfu|fxLn] k|ltlbg ?=!).– / jflif{s ?=#,^%).–dfq / ;
+:yfut ;]]jfdf jflif{s &,#)).–dfq cufj}] e'Stfg ug{' kg]{5 . ;f] kZrft ! jif{sf]
nflu cf]vnLn] t/sf/L tyf cGo ;]jf 3/b}nf]df nofO k'¥ofpg]5 . ;+:yfn] ;]jf
jfktsf] /sd l;w} a}s vftf tyf O;]jf cfO Pd O k]df klg e'tmfg ug{ ;lsg]5 . ;]jf
nut} ;fdu|Lsf] e'tmfgdf s'g} z"Ns nfUg] 5}g t/ k6s] ljwLdf ! xKtfsf] nflu ! k|
ltift !$ lbgsf] # k|ltift @! lbgsf] % k|ltift / #) lbgsf] & k|ltift cltl/St z"Ns
nfUg]5 .

!=@=# s;/L e'tmfg ug]{<

cf]vnLn] ;lj:tf/ cfkmg} Pkaf6 klg e'tmfglL lnglbg ;Sg]5 . t/ xfnsf] nflu gub
O=;]jf=cfO=Pd=O k] vNtL a}s dfkmt{ klg e'tmfgL ug{ ;lsg]5 .

!=@=$ l:sd M

cf]vnL Jofkf/Ls eGbf klg u|fxssf] ;]jf :j:Yodf ;+j]bglzn 5 . u|fxsaf6 u|fxs
cfu'Gt'snfO{ cf]vnLaf6 g} t/sf/L vl/b u/]df Sof;Aofssf] Joj:yf klg ul/g]5 .
tfls hlt vfWofGg t/sf/L ;fdg vl/b u¥of] ptL Sof;Aos gub af]gf]; k|fKt x'g ;S5
.

!=@=% lsg cf]vnL ;]jf lng] <

 g]kfndf clwsfz+ t/sf/L ljiffbLd"ns t/sf/L ahf/df ePsf] sf/0f :jR5tf nf]sn,
cuf{lgs t/sf/L vfgdf hf]8 lbg / c:ktfnsf] ah]6 sd ug{ .

6
  ahf/sf] t/sf/L w'nf] w'jf k|b'if0fo'St 5 To;}n] ;kmf k|zf]wg u/]sf] :jR5
t/sf/L vfwGg vl/b ul/ ;do art ug{ .
 tfhf t/sf/L :jRf5 t/sf/L vfg .
 ahf/sf] eGbf s]xL ;x'lnotdf kfpg .
 t/sf/L k};fsf] e'tmfg gub sf/f]jf/ df nlrnf]kgf -k6s]_ljwLsf] kmfO{bf
lng .
 le8ef8df guO{ hfg' 3/d} al; a|fG8]8 ;]jfsf] kmfO{bf lng .

!=@=^ ;]jf lng] lalw

 ;L=Pr=O{= g]kfn ;Demf}tf ldltdf % lbg kZrft cf]vnL k|ltlgwLn] ;Dks{

u/L ;]jf lng] Jofltmx?nfO{ kmf]g ug]{5g\
 cf]vnL k|ltlgwLaf6 kmf]g u/]sf] #) b]lv ! 306f leq ;fdfg 3/sf]
9f]sfdf ;fdfg cfO{k'Ug]5 . ;]jf /4 ug{ k/] c8{/ u/]sf] !% ldg]6 leq ;Dks{
jf kmf]g ug{'kg]{5 .
 ;fdfgsf] c8{/ j:t' lkmtf{ ug{ k/] ! k|ltift z"Ns kl5 hf]l8g]5 .
 ;fdfg c8{/ lnP/ k'/ofpg gcfPdf jf guPdf k|ltlgwLsf] vftfaf6 $) k|ltift
hl/jfgf z"Ns nfUg]5
 e'TfmfgL Kofs]h cg';f/sf] x'g]5

!=@=& ;+rfng ug]{ ;]jf M

 cf]vnL vfWofGg ;]jf

 cf]vnL t/sf/L ;]jf
 cf]vnL efG5f ;]jf

!=# laBdfg Joa;fo / lautsf] sfo{ ;+kfbgsf] cg'ej

o; ;+:yfn] laBdfg Joa;fosf] ?kdf laleGg b}lgs vfWo ;fdfu|L nufotsf

cfjZos ;fdfu|Lx? lals| lat/0f ub}{ cfPsf] 5 . lautdf ;fg} ?kdf ePklg cfkm\g}
k'+hL nufP/ ;+rfng ub]}{ cfPsf] 5 . o;df ;+nUg JolQmx? k/+k/fut ?kn]
Aofkf/ Aoa;fox? ub]{} cfPsf] x'gfn] ;kmn ?kdf sfo{ ;+kfbg ub}{ cfPsf]
b]lvG5 .

7
!=$ ahf/ / ahf/Ls/0fsf] /0fgLtL

s'g} klg kl/of]hgfsf] ;kmntfsf] dfkb08 p:sf] ahf/Ls/0fsf] cj:yf s:tf] 5 eGg]
s'/fn] lgwf{/0f ug]{ ub{5 . ahf/ eg]sf]sf] s'g} klg kl/of]hgfsf] ;kmntf
lgwf{/0f ug{sf nflu dxTjk"0f{ ;fwg xf] . b}lgs ?kdf vkt x'g] vfWo ;fdfu|
L,t/sf/Lx? laZjdf ;a} pd]/ tyf au{x?n] pkef]u ug]{ a:t'x? x'g . cfhsf] hg3gTj
a9b} uPsf] laZjdf pTkflbt o:tf ;fdfu|Lx? ;lhn} ;+u lals| x'g] u/]sf 5g\ .
pkef]Stfsf] rfxgfnfO{ u'0f:t/Lo pTkfbgx?sf] lals| lat/0fsf] dfWodaf6 ;+t'i7
u/fO{ ck]lIft d"gfkmf xfl;n ug'{ g} o; cfof]hgfsf] d"Vo pb]Zo /x]sf]
x"+bf ;f] sf] ;kmn sfof{Gjogsf] nflu o;n] elaiodf laleGg /0flgltx?sf] k|ltkfbg
ug]{ 5 . o;sf nflu lgDgfg';f/sf /0fgLltx? can+ag ul/g] 5 M

 a}1flgs 9+un] lals| lat/0f ug]{

 pkef]StfnfO{ kfos kg]{ :yfgdf ;fdfu|Lx? k'/fpg] Joj:yf ldnfpg]
 cfjZos kg]{ ;fwgx?sf] vl/b tyf Joj:yfkg
 ;/n 9+un] ;fdfu|L ;+sngsf nflu Aoa:yf
 ;+slnt ;fdfu|Lx?sf] plrt ahf/ Aoj:yf
 k|ltiklw{x?sf] cf+sng Pa+ /0flglt lgdf{0f

!=%eljiosf of]hgfx? M
o; kmd{ lautdf o; ;DalGw sfo{x?df ;+nUg x'b} cfPsf] / o; Joj;fonfO{ cem
la:tfl/t ?kdf n}hfgsf] nflu a[xb ?kdf vfWo;fdfu|L tyf t/sf/Lx?sf] lals|
nfO{ pRr ?kdf Joj;foLs/0f ug]{5 . o:tf sfo{x? nfO{ d't{?k lbg Ps Jojl:yt
of]hgf agfO{ r/0fa4 ?kdf sfof{Gjog ul/g] 5 .
!=^ lalQo k|If]k0f tyf ;"rsf+sx? M

8
s'n kl/of]hgf nfut ?= $&,#!,*)$ sf] k|If]k0f ul/Psf] 5 . h; dWo] l:y/ k'hL
nufgL tkm{ ?= !@,%),))) tyf rfn' k'hL tkm{ s'n ?= #$,*!,*)$ sf] cg'dfg
ul/Psf] 5 . ;+k'0f l:y/ k'hL :jnfutsf] ?kdf x'g]5 . To:t} s'n rfn' ?= #$,*!,*)$
dWo] ?=(,*!,*)$ :jnfut tyf af+ls ?= @%,)),))) a}s shf{ :j?k dfu ul/g] 5 . o;f]
ubf{ s'n shf{ nufgL cg'kft %#M$& x'g]5 . klxnf] aif{ lals|af6 cfDbfgL ?
= !,!&,$%,^)) x'g]5 eg] d'gfkmf ?= @,$*,&)) af6 z'? eO{ kfrf} aif{df ;+lrt
d'gfkmf ?+ !%,(@,^($ x'g]5 .

@=) ljutsf] sfo{ ;+kfbg / laBdfg Joj;fo

@=! Joj;fosf] :yfkgf sfn b]lvsf] O{ltxf; M
9
o; ;+:yfn] klxn] b]lv g} Aoa;fo ub}{ cfPsf] cg'ej 5 . d'"ntM o; ;+:yfsf ;b:ox?
k/+k/fut ?kdf Aofkf/ Aoa;fo g} ub}{ cfPsf 5g\ . s]lx aif{ cuf8L :yfkgf ePsf]
/ laBdfg Aoa;fo nfO{ g} a[xb ?kdf cuf8L a9fp+b} nUg] o:sf] pB]Zo /x]sf]
5.
@=@ laBdfg :jfldTj / Joj;fodf lgoGq0f M
o; ;+:yfsf k|aGw Aoj:yfks df >L zfpn ;'jf/ tyf ;+rfns ;lradf nf]s axfb'/
vqL x'g'x'G5 . Joj:yfkg ;DalGw sfo{df >L ;'g'jf/, vqL tyf cGo ;b:ox?
n] ;3fpg' x'g]5 . pxf+n] :yfkgfsfn b]lvg} Joa;fonfO{ ;kmntfk"j{s ;+rfng ub}
{ cfpg' ePsf] 5 . o; ;+:yfn] cfjZos sfdbf/x? :yfO{ tyf c:yfO{ ?kdf egf{ ug]{5
.
@=# xfnsf] lals| ul/g] a:t'x? M
laleGg lsl;dsf b}lgs vfWo ;fdfu|L, t/sf/L tyf efG;fdf vfgsf] nflu k|of]u x'g]
cGo ;fdfu|Lx? .
#=) k|:tlat of]hgfx? M
#=! k|flalws kIf M
g]kfndf clwsf+z dflg;x?sf] lhljsfsf] nflu k]zfx? dWo] Aofkf/ klg Ps xf] .
o;df klg laif]z u/L zx/L If]qdf a:g] dflg;x?n] k/fk"j{sfn b]lvg} :yflgo dfu
adf]lhd lals| ub}{ cfPsf] b]lvG5 . Jojl:yt 9+un] o:tf] k]zf ug]{ xf] eg]
o;af6 /fd|f] cfDbfgL lng ;lsG5 .

:yflgo txdf klg of] Joj;fo ;+rfngsf nflu cfjZos ;fdfu|Lx? ;xh pknAw
5g\ . ;fy}, ;xh ahf/ kx"+rn] pTkfbg kl5sf] lals| lat/0fdf ;d]t ;d:of 5}g . of]
Joj;fo ;+rfng ubf{ k|f/Dedf ;fgf] cfsf/ af6 z'? ug'{ pko'St x'G5 . / la:tf/} cg'ej
a6'nL Joa;foLs ?kdf of] k]zf ;+rfng ug{ ;lhnf] x'G5 .

o:tf] Joj;fo ;/n ?kdf ug{ ;lsg] Joj;fo ePsf] n] of] ;+rfng ug{ vf;} k|flalws ;d:of
b]lvb}g . kl/of]hgf :yndf cfjZos ;+/rgf h:t} ;8s, l;+rfO{sf] Joj:yf, oftfoft Pa+
shf{ kbfy{ vl/bsf] nflu ahf/ If]q cf;kf; s} b'/Ldf /x]sf] 5 . cfjZos vl/b ;fdfu|
Lx? :yflgo ahf/x?df ;lhn} ;+u pknAw x'G5 . zt k|ltzt Ifdtfsf] pkof]u
ug{ ;lsPsf] v08df o; kl/of]hgfaf6 aflif{s ?kdf ^, & nfvsf] v'b cfDbfgL
ug{ ;lsG5 . k|flalws hgzlQm :yflgo pknAw x'g] x'bf ;f] sf] cfjZos dfqfdf
pkof]u ul/g] 5 .
#=@ ahf/Ls/0f kIf M

10
o; If]qdf laut nfdf] ;do b]lv laleGg lsl;dsf] vfWog ;dfu|L tyf t/sf/Lx?sf] dfudf
a[l4 x'+b} cfPsf] sf/0f o; cfof]hgfnfO{ ahf/sf] s'g} cefjdf kg]{ b]lvb}g . o:sf]
d'Vo sf/0f ;x/Ls/0ftkm{ pGd'v eO/x]sf] :yfgLo ;d'bfo o;sf k|d'v pkef]Qmf
x'g'sf ;fy} rf8kj{, df};d tyf pkef]Qmfsf] dfu adf]lhd kmd{n]] lals| lat/0f
ugf{n] xf] . :yfgLo ahf/x? g} o; cfof]hgsf nflu k|;:t b]lvG5g\ .

#=# Joj:yfklso kIf M

o; ;+:yfn] cfkm\gf] Joj:yfksLo Ifdtf s} sf/0f ;kmntf tkm{ pGd"v x'g s'g}
lsl;dsf] ;d:of ef]Ug' kg]{ b]lvb}g . kl/of]hgfdf Joj;foLs sfo{ ug{sf] nflu
cg'ejL hgzlQm 5g\ . b}lgs ljQLo Joj:yfkgsf] nflu bIf n]vfkfn 5g\ .
k/Lof]hgfsf] ;+rfngsf nfuL klg bIf, cg'ejL JolQmx?sf] afx'No /xg] 5 .
sd{rf/Lx? nfO{ cfjZos ;/;'lawfx? pknAw u/fOg] 5 . sfo{no ;+rfngsf nflu !
hgf Joj:yfks, lgo'St ul/g] 5 . To:t} sfdbf/sf] ?kdf $ hgf /xg] Joj:yf ul/g] 5 .

#=$ lalQo kIf M

k"+hL ;+/rgf
?= xhf/df
s"n k"+hL ?= sf]ifsf] >f]t ?=
:yL/ k"+hL÷ 12,50,000 :jnfut 22,31,804
lgj]z
rfn' k"+hL 34,81,804 a}+s shf{ 25,00,000
s"n 47,31,804 s"n 47,31,804

lalQo >f]tsf] af++8kmf+8

k'+hLsf] ;+/rgfnfO{ cWoog ug]{ xf] eg] :jnfut / a}s shf{sf] cg'kft %#M$&
x'g cfp+5 . s'n k'+hL nufgL ?= $&,#!,*)$ dWo] :jnfut ?= @@,#!,*)$ a}s
shf{ ?= @%,)),))) b]lvG5 . o;sf] dtna o; k;nnfO{ cfkm\gf] pTkfbg Pa+ lals|
nfO{ la:tfl/t ug{ xfnsf] cfkm\gf] nufgL /sdsf] s/La $& k|ltzt shf{ k|fKt
x'g ;s]df k|:tflat nIf xfl;n ug{ s'g} ;d:of b]lvb}g .

l:y/ k'hL+ nufgL (Fixed Investment)

s'n l:y/ nufgL /sd ?= !@,%),))) dWo] d'Vo nufgL x'g] /+u/f]jg Pa+ ;hfj6sf
nflu ?= @,)),))) d]l;g/L cf}hf/ ?= @%,))) x'g] b]lvG5 . To:t} u/L ;jf/L ;fwg,
11
kmlg{r/ tyf sfof{no ;fdfg, k"j{ ;+rfng vr{df s|d;M ?=(,)),))) &%,))), %),)))
x'g]] b]lvG5 .

aflif{s ;+rfng vr{ (Annual Production Cost)

o; ;+:yfsf] k|:tflat aflif{s vr{ ?= !,!^,!^,))) x'g]5 . ;f] dWo] ?= !,)%,@^,%))

rfn' vr{ tkm{ 5 eg] af+sL ?= !),*(,%)) l:y/ vr{ tkm{ k|:tflat ePsf] 5 .

ljlqmjf6 cfDbfgL
lals|af6 k|yd aif{df ?= !,!&,$%,^)) lals|af6 cfDbfgL x'g] b]lvG5 .

gfkmf gf]S;fg

o; kmd{sf] k|yd aif{df lals|af6 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 x'g] b]lvG5 .

lgisif{ M

jt{dfg ;dodf k"?ifx? /f]huf/Lsf] vf]]hLdf ljb]]z knfog x'g] tyf dlxnfx?
ljb]zjf6 k"?ifn] sdfP/ k7fPsf] k}zfn] 3/ rnfpg] k/Lkf6Lsf] cGTo ub}
{ lvlhb]Djf / cf;kf;sf ljb]zLg] o"jfx?sf nfuL u/] sfd oxL kfO{G5 eGg] r]tgf
hufpg' h?/L x'G5 . ljb]zL e"dLdf uP/ cfkm\gf] /ut / klzgf ljb]zL k}zf ;Fu ;f6\
g' kb}{g oxL j;]/ Joj;fo u/] kl/jf/ ;+u} j;]/ k}zf sdfpg ;lsG5 eGg] tyf Pp6f
dlxnfn] klg cfkm}n] Joj;fo ;~rfng u/]/ aRrfsf] lzIff lbIffdf nufgL ug{ ;S5
eGg] pbfx/0f k|Zt't ug{sf nfuL ;+:yfn] lvlhb]Daf ufpFkflnsf j8f g+= ! /ugLdf
Joj;fo :yfkgf ug]{ nIo lnPsf 5 . o; :yfgdf cfkm\g} ufpF 7fpFdf pknJw /x]sf
s[lif hGo ;fdfu|Lsf] ;+sng ub}{ t/sf/L / kmnkm"n hGo v]tLsf] k|f+uf/Ls
pTkfbg\ , k|f+uf/Ls crf/ pTkfbg\ tyf v/Lb ljqmL, ljleGg t/sf/L tyf
kmnkm"nsf] ljp ljhg pknJwtf ;fy} ;Dk"0f{ k|f+uf/Ls s[lif pTkfbgsf nfuL
h}ljs P+jd k|f+uf/Ls lj;fwLsf] ljt/0f / cfjZos k/fdz{, k|f+uf/Ls s[lif pTkfbgsf
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13
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Annex-1

Financial Structure
(at initial year of operation)

A. Fixed Assets Investment 1250000

a Term Loan @0% 0
Owner's Equity @
b 100% 1250000

B. Initial Working Capital 3481804

14
 a Short Term Loan 2500000
b Owner's Equity 981804

C. Total Initial Investment 4731804

a Tem Loan 0
b Short Term Loan 2500000
c Owner's Equity 2231804

Annex-2A
Annual Operating Cost and Expenses
(100% rated capacity)

Basic of Calculation;
300
Working days: days

15
A. FIXED COST
S
n   Depriciation Unit Qnt Rate Amount Total
1   Depriciation         167500
  a) Store Decoration Rs. 200000 10% 20000  
  b) Furniture & Fixtures & Office Equipment Rs. 50000 20% 10000  
  c Machinery & Equipment Rs. 25000 10% 2500  
  d Vehicles: Rs. 900000 15% 135000  
               
2   Amortization on Pre-operating Cost Rs. 50000 10% 5000 5000
              
3   Insurance          
    1% of fixed assets excluding land,          
    land developmentand pre-operating cost Rs. 1200000 1% 12000 12000.0
               
4   Office overheads         185000
  a Office materials       30000  
  b Stationaries       25000  
  c Communication       50000  
  d Legal & Audit       30000  
  e Travelling       50000  
               
5   Indirect Labor         540000
  1 Manager/Accountant Month 30000 1 360000  
  2 Messenger Month 15000 1 180000  
               
6   House Rent         180000
    Total Fixed Cost         1089500
               

Annex-2B
Variable Cost

S.N.   Description Unit Qnt Rate Amount Total

               
1.   Direct Labour         480000
  a Salesman-2 month 12 15000 360000  
  b Helper-1 month 12 10000 120000  

16
               
2.   Purchasing Material         9788000
    (Detail on the table-1)          
               
3.   Utilities         84000
  a) Electricity month 3000 12 36000  
  d) Water month 1000 12 12000  
  c) Fuel month 3000 12 36000  
               
4.   Repair & Maintenance         49500.0
  a) Store Decoration Rs. 200000 2% 4000.0  
  b) Machinery & Equipment Rs. 25000 2% 500.0  
  c) Vehicle Rs. 900000 5% 45000.0  
               
5.   Interest on Short Term Loan Rs. 2500000 5.0% 125000 125000
               
    Total Variable Cost         10526500
               
    Annual Operating Cost         11616000

Annex-3
Estimated Sales Revenue

Products  

17
Year 1 2 3 4 5
*Sales of Different Grocery
items 11745600 12332880 12949524 13597000 14276850
( Details on table-1)          
Total Sales Revenue Rs. 11745600 12332880 12949524 13597000 14276850

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 Annex-4
Working Capital Estimation

Operating Years 1 2 3 4 5
I. CURRENT ASSETS MDR COT
A. Inventory
I Purchasing Materials 90 4.06 2413479 2534153 2660861 2793904 2933599
Packaging Materisl 1800.0 1800.0 1800.0 1800.0 1800.0
TOTAL 2415279 2535953 2662661 2795704 2935399
B. Account Receivable 60 4.06 978800 1027740 1079127 1133083 1189738
C. Cash in Hand (from iv below) 30 4.06 96125 100598 105287 110204 115360
TOTAL CURRENT ASSETS 3490204 3664291 3847075 4038992 4240497
II. CURRENT LIABILITIES
Account Payble 30 10 8400.00 8568.00 8739.36 8914.15 9092.43
III. NET WORKING CAPITAL 3481804 3655723 3838336 4030077 4231405
Increase in W.C. - 173918 182613 191742 201327
Short-Term Loan 2500000 2500000 2500000 2500000 2500000
Interest on STL 300000 300000 300000 300000 300000
Equity 981804 1155723 1338336 1530077 1731405
IV. CALCULATION OF CASH
a Operating Cost 10941500 11484570 12054713 12653282 13281696
b Direct material 9788000 10277400 10791270 11330834 11897375
REQUIRED CASH 1153500 1207170 1263443 1322449 1384321

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 Annex-5
Annual Cost

Year 1 2 3 4 5
1 Direct Material 9788000 10277400 10791270 11330834 11897375
2 Direct Labour 480000 504000 529200 555660 583443
3 Utilities 84000 85680 87394 89141 90924
4 Repair & Maintenance 49500 50490 51500 52530 53580
5 PROJECT COST 10401500 10917570 11459363 12028165 12625323
6 Administrative Overheads 540000 567000 595350 625118 656373
7 OPERATING COST 10941500 11484570 12054713 12653282 13281696
8 Financial cost 300000 300000 300000 300000 300000
  a.On Short-Term Loan 300000 300000 300000 300000 300000
9 Depreciation+ Amortization 172500 172500 172500 172500 172500
10 TOTAL ANNUAL COST 11414000 11957070 12527213 13125782 13754196

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 Annex-6
Projected Profit & Loss Statement

Operating Years 1 2 3 4 5
Sales Revenue 11745600 12332880 12949524 13597000 14276850
Less:Operating Cost 10941500 11484570 12054713 12653282 13281696
GROSS OPERATING PROFIT 804100 848310 894811 943718 995154
Less:Dep+Amor 172500 172500 172500 172500 172500
Profit before interest & tax 631600 675810 722311 771218 822654
Less:Financial Cost 300000 300000 300000 300000 300000
Profit After interest 331600 375810 422311 471218 522654
Less: tax 82900 93953 105578 117804 130663
Net Profit 248700 281858 316733 353413 391990
Retained Earning 248700 530558 847290 1200704 1592694

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 Annex-7
Cash Flow Projection

Operating Year   1 2 3 4 5
               
A
. CASH IN-FLOW            
  a.Fixed Assets 1250000 - - - - -
  b.Working Capital - 981804 173918 182613 191742 201327
  c.Long-term Loan 0 - - - - -
  d.Short-term Loan - 2500000 2500000 2500000 2500000 2500000
  e.Gross Operating Profit - 804100 848310 894811 943718 995154
  Total Cash In-flows   4285904 3522228 3577423 3635460 3696481
B. CASH OUT-FLOWS            
  a.Capital Expenditure 1250000 - - - - -
  b.Repayment of STL - 0 2500000 2500000 2500000 2500000
  c.Interest onSTL - 300000 300000 300000 300000 300000
  d.Working Capital - 3481804 173918 182613 191742 201327
  e.Tax - 82900 93953 105578 117804 130663
  Total Cash Out-flows 1250000 3864704 3067871 3088190 3109546 3131991
C
. NET CASH FLOW - 421200 454358 489233 525913 564490
D ACCUMULATED CASH-
. FLOW - 421200 875558 1364790 1890704 2455194

22
 Annex-8
Projected Balance Sheet

Operating Years 1 2 3 4 5
A. ASSETS 4988904 5444848 5944365 6489695 7083191

1. Current Assets:
Purchasing Materials 2415279 2535953 2662661 2795704 2935399
Account Receivable 978800 1027740 1079127 1133083 1189738
Cash in hand 96125 100598 105287 110204 115360
2. Accumulated Cash Balance 421200 875558 1364790 1890704 2455194
3. Fixed Assets (dep+Amor) 1077500 905000 732500 560000 387500

B. LIABILITIES 4988904 5444848 5944365 6489695 7083191

1. Current Liabilities (account payable) 8400.0 8568.0 8739.4 8914.1 9092.4

2. Short Term Loan 2500000 2500000 2500000 2500000 2500000
3. Equity 2231804 2405723 2588336 2780077 2981405
4. Retained Earning 248700 530558 847290 1200704 1592694
Rounding Error 0 0 0 0 0

23
 Annex-9
Break Even Analysis
Fixed Cost
1 Depriciation 167500
2 Insurance 12000.0
3 Office overheads 185000
4 Indirect Labor 540000
5 House Rent 180000
6 Amortization 5000
Total 1089500

Variable Cost
1 Direct Labour 480000
2 Purchasing Material 9788
3 Utilities 84000
4 Repair & Maintenance 49500.0
5 Interest on Short Term Loan 125000
Total 748288

Sales Revenue 11745600

BEP= Fixed Cost/(Sales Revenue-Variable Cost)*100

10 %
BEP in Sales 1163633

24
 Table-1
Purchasing Materials
Avg.
Item Unit Quantity Rate Amount Margin
Cereal Items         20%
Kodo Kg 10000 66 660000  
Gahu Kg 30000 35 1050000  
Uba Kg 5000 50 250000  
Dhan Kg 15000 35 525000  
Jau Kg 12000 50 600000  
Fafar (tite) Kg 5000 83 415000  
Fafar (Mithe) Kg 12000 35 420000  
Makai Kg 5000 35 175000  
Vegetable Items:          
Materkosa Kg 1000 100 100000  
Kerau Kg 1200 170 204000  
Kauli Kg 5000 50 250000  
Banda Kg 5000 30 150000  
Akabare Khursani Kg 1500 600 900000  
Farshi Kg 1000 30 30000  
Schkoos Kg 5000 10 50000  
Dalle Mula Kg 1500 20 30000  
Gajar Kg 1500 170 255000  
Lamche mula Kg 4000 40 160000  
Simi Kg 2000 50 100000  
Bhanta Kg 2000 30 60000  
Tite Karela Kg 2000 70 140000  
Bhindi Kg 2000 25 50000  
           
Masala Achar Tatha Anya:          
Gheu Kg 2000 800 1600000  

25
Materkosha Kg 1000 100 100000  
Kerau Kg 1000 170 170000  
Kauli Kg 3000 50 150000  
Banda Kg 1800 30 54000  
Akabare Khursani Kg 1200 600 720000  
Lasun Kg 500 200 100000  
Pyaj Kg 500 40 20000  
Dhulo Besar Kg 500 600 300000  
Total       9788000 11745600

26