PROJECT REPORT

OF
Luxus Inn
(Dhanbad)
05.08.2022

1|Page
 ABOUT THE PROJECT

Unique Selling Point

It’s about the Customer preference and keeping that in mind we present this business
plan that we will be coming up with multiple brands, which presents a lot of variety for the
customers.

Demand of market

Markets are always changing. So is the market for Hookah, Food and Beverage growing
which is the causal effect for customer demand and the variation in cultures are pushing
for a variety in diet too.

Potential Market

There is always room for Improvement and expansion of the business. Expanding when
there are signs of potential market is the key to a good Business Idea.

Here we will be coming up with a Hookah Cafe with unique flavours which will cater to
the fast- growing market of the millennials.

Key Growth Factors

Good quality of food and captivating ambiance always are good signs a cafe will be
revisited by happy customers. Maintaining a Happy Customer base is Key growth
Factor.

The Average customer always value great experience, hence strengthening the revenue
channels. Maintaining healthy revenue channels are also signs for a growing business
factor.

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 Restaurant & Bar

ASSUMPTIONS
Amount (Rs. in Lacs)
1. Project cost ₹ 9465800.00
2. Project implementation period 6 months
3. Debt equity ratio 1.18
4. Promoters contribution ₹ 40,00,000.00
5. DSCR 3.06
6. Break Even Point (BEP) 5years 2 months

7. REVENUE ESTIMATES

Games
Particulars Amount (in INR)
Average Billing per day ₹ 1,500.00
Total Monthly Billing per month ₹ 45,000.00

Membership
5-10 conversions per month i.e. additional ₹10000/- to ₹20000/-
Total Average Monthly Billing per month ₹ 15,000.00

Alcoholic
Average Billing per customer ₹ 2,000.00
Total Order per day 20
Total Monthly Billing per month 12,00,000.00
Assumed Margin on such billing 80%
Profit Margin on Dine-in 9,00,000.00

Food
Dine-In
Particulars Amount (in INR)
Average Billing per customer ₹ 500.00
Total Order per day 20
Total Monthly Billing per month 3,00,000.00
Assumed Margin on such billing on food portion 70%

Profit Margin on Dine-in 210000

Take-away
Particulars Amount (in INR)
Average Billing per customer ₹ 500.00
Total Order per day 20
Total Monthly Billing per month 300000
Assumed Margin on such billing on food portion 50%

Profit Margin on Take-away 150000

Hookah Orders
Particulars Amount (in INR)
Average Billing per customer ₹ 300.00

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Total Order per day 20
Total Monthly Billing per month 180000
Assumed Margin on such billing 80%
Profit Margin on Hookah 144000

Party and Festive Bookings

Particulars Amount (in INR)
Average Billing per order ₹ 20,000.00
Total Order in a month 5
Total Monthly Billing per month 100000
Assumed Margin on such billing on food portion 100%

Profit Margin on Party Bookings 100000

Total Sales per month 20,95,000.00

Variable Profit per month 15,64,000.00
Percentage of Profit 75%

8. Revenue Increase every year 20%

9. Administrative Expenses every year 10%

10. Financial expenses (%)

-Fresh Term loans -during implementation 8%

11. Repayment of term loans

Term Loan (Rs. In Lac) 58,00,000.00
-Months moratorium 6 months
-Number of Monthly instalments 84

12. Depreciation rates As per Income Tax Act

-Plant & Machinery 15.00%
-Furniture & Fixtures 10.00%
-Computer 40%
13. Rate of Income Tax
Normal 30%

14. Employment Generation 15

15. Sector SME Café & Restaurant
16. Status New Project
17. Commercial Operation Nov'2022

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 COST OF PROJECT & MEANS OF
FINANCE

Sl No. COST OF PROJECT Annexure No. Amt in Rs.

1 CIVIL WORK A 6,00,000.00

2 FURNITURE B 7,50,000.00
3 COLOUR AND WALLPAPER C 2,70,000.00
4 INTERIOR DESIGN D 5,30,000.00
5 ELECTRICAL & LIGHTS E 4,60,000.00
6 ELECTRONICS F 3035800.00
7 EXTERIOR G 3,00,000.00
8 KITCHEN H 14,00,000.00
9 MARKETING and Software I 4,70,000.00
10 AIR CONDITIONER 15,00,000.00

14 INSTALLATION 1,50,000.00
TOTAL 9465800.00

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 ANNEXURE

QUANTITY AMOUNT
1 ANNEXURE A
CIVIL WORK

FALSE CEILING
WALL & PVC FLOORING
PARTITION
TOTAL 6,00,000.00

2 ANNEXURE B
FURNITURE

4-seater table (square)

2-seater table(square)
MS leather Chair
HIGH RISE CHAIR
Mocktail cum cash Counter
Showcase area of Counter
DICE CHAIR
TOTAL 7,50,000.00

3 ANNEXURE C
COLOUR AND WALLPAPER

PUTTY & PRIMER

PAINT
WALL PANEL
CUSTOMIZE 3D WALLPAPER
TOTAL 2,70,000.00

4 ANNEXURE D
INTERIOR DESIGN

CAFÉ & RESTAURANT DECORATION

INTERIOR DECORATION
HANGING LIGHTS
SPOTLIGHTS
DESIGNER MAT AND CARPET
TOUGHENED GLASS
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 LED LIGHT
TOTAL 5,30,000.00

5 ANNEXURE E
ELECTRICAL & LIGHTS

WIRING AND CONCEALED

MCBs & Other Equipment’s
CEILING LIGHTING
GAMES LIGHT
EXTERIOR LIGHTS
WALL LIGHTS
TABLE LIGHTS
KITCHEN LIGHTS
SPOT LIGHTS
TOTAL 4,60,000.00

6 ANNEXURE F
ELECTRONICS

TV 3
SOUND SYSTEM 3
CCTV CAMERA 8 Pcs
DJ Console
Lift YAHAMAH
TOTAL 24,30800.00
3035800.00

7 ANNEXURE G
EXTERIOR

ACP PANELING
SIGNEDGE BOARD
DIRECTION BOARD + LIGHTING
OUTSIDE LED DISPLAY
TOTAL 3,00,000.00

8 ANNEXURE H
KITCHEN

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 2 INDIAN BURNER GAS RANGE 2
2 CHINESE BURNER GAS RANGE 2
BIRIYANI WARMER 1
GAS BANK AS PER ACTUAL

DEEP FRIDGE 2
TOWER FRIDGE 2
TANDOOR OVEN 1
COMMERTIAL DEEP FRIER 2
MIXER GRINDER 2
SANDWICH GRILLER 1
OTG 2
TANDOOR STICK 50
CHIMNEY AS PER ACTUAL

KITCHEN UTENSILS AS PER ACTUAL

STATIONARY AS PER ACTUAL

MOCKTAIL DESIGNER GLASS 96 PCS

COCKTAIL GLASS 96 PCS

CUTLERIES FOR 120 HEADS

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 T-SHIRT FOR 10 PEOPLE

APRON, HAT, GLOVES

PACKAGING MATERIALS AS PER ACTUAL

MENU CARD 10PCS

TAB FOR DIGITAL MENU 12 PCS
WORKING TABLE SS 4 PCS

Total 14,00,000.00

9 ANNEXURE I
MARKETING

SOFTWARE
BILLING SYSTEM & PRINTER
PHONE
MARKETING
DESIGN
TIE-UPS
PRINTING
FLEX as per requirement
LEAFLET As per requirement
LAPTOP 1P

TOTAL 4,70,000.00

13 Air conditioners & Refrigeration (Bluestar) 15,00,000.00

14 INSTALLTAION 1,50,000.00

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 Total Budget 9465800

Interior Budget for  One Banquet

Description of Item PVC Furniture Unit Quantity Rate Amount

Sofa Set 5 seats Nos.10 50 seats Rs.40,000 4,00,000

False Ceiling with Led Lights Sq. ft 2,500 Rs.290 7,25,000
Wall Paper(50ftL*10ftH) Sq. ft 800 Rs.120 96,000
Lobby Desk (20ftL*32”H0 Sq. ft 54 Rs.2500 1,35,000
Chair Nos 250 Rs.3,000 7,50,000
Centre Table with Glass Top (3ft L*
1.5ftH) =4.5 Nos 15 Rs.11,250 1,68,750

Modular Bathroom Sq. ft 15 Rs,2500 37,500

Tables (4ftl*2ftw*30”H) Nos. 12 Rs.15,000 1,80,000
Total Interior cost of One Banquet       2492350

Interior Budget for Hotel Rooms(Including suits & Hall)

Description of Item PVC Furniture Unit Quantity Rate Amount

King Size Bed (7ftL * 6ft. b) Sq. feet 30 Rs.1200 36000
Wardrobe (7ftH * 5ftw) Sq. feet 30 Rs.1800 54000
Two Side Table (2ft2*1.5fth) *2 Sq. feet 6 Rs.2,500 15,000
Sofa 5-seater (3seat +1Seat+1seat) Seat 5 Rs.8000 40,000
Centre Table (3 ft L*1.5ftH) Sq. feet 4.5 Rs.2,500 11,250
TV Showcase (6ft.b * 5ft.h) Sq. feet 30 Rs.2500 75,000
Dresser (5ft h*4ftb) Sq. feet 20 Rs.1700 34,000
Stool(2ft*2ft) Sq. feet 4 Rs.2500 10,000
Table (32”H*30” W) Sq.ft. 7 Rs.2500 17,500
Chair No. 1 Rs.7500 7,500
Modular Bath Room (3ftw*2. 5ft.h) Sq.ft. 7.5 Rs.2500 18.750
Samsung AC 1.5 Tonne No. 1 Rs.36,000 36,000
Panasonic Smart TV No. 1 Rs.18,000 18,000
Designer False Ceiling with LED Light Sq. ft 430 Rs.290 1,24700
Wall Paper Sq. ft 100 Rs.120 12,000
Mini Bar Refrigerator 30 Litre 1 Rs.8000 8,000
Total Interior Cost of 1 Room       517700
Total Interior Cost of Rooms 15531000
Total Interior Cost including rooms & Hall       17031000

COST OF PROJECT & MEANS OF

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 FINANCE

Sl No. COST OF PROJECT Amt in Rs.

1 Restaurant & Bar Interior

9465800
2 Total Interior cost Banquet 2492350
3 Total Interior Cost including rooms & Hall 17031000

TOTAL 28989150.00

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11 | P a g
PROJECTED PROFITABILITY STATEMENT
Rs. In Lacs
PARTICULARS 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
(4months)

Sales
62,56,000 2,25,21,600 2,70,25,920 3,24,31,104 3,89,17,325 4,67,00,790

COST OF SALES
Food Cost
24,39,840 87,83,424 1,05,40,109 1,26,48,131 1,51,77,757 1,82,13,308
Salary and Wages
8,04,000 24,12,000 26,53,200 29,18,520 32,10,372 35,31,409

32,43,840 1,11,95,424 1,31,93,309 1,55,66,651 1,83,88,129 2,17,44,717

Cost Of Sales
32,43,840 1,11,95,424 1,31,93,309 1,55,66,651 1,83,88,129 2,17,44,717
Add Opening Stock (Raw Material)
- 1,45,973 4,62,773 5,55,327 6,66,393 7,99,671
Less Closing Stock (Raw Material)
1,45,973 4,62,773 5,55,327 6,66,393 7,99,671 9,59,605
Cost Of Goods Sold
30,97,867 1,08,78,625 1,31,00,754 1,54,55,585 1,82,54,850 2,15,84,783

Gross Profit
31,58,133 1,16,42,975 1,39,25,166 1,69,75,519 2,06,62,475 2,51,16,007
Administrative Expenses
10,00,000 30,00,000 33,00,000 36,30,000 39,93,000 43,92,300
Preliminary Expenses w/o
- 6,77,041 6,77,041 6,77,041 6,77,041 6,77,041
Profit before Depreciation, Interest
and Tax 21,58,133 93,20,017 1,13,02,207 1,40,22,560 1,73,46,516 2,14,00,748
Depreciation
7,49,500 6,07,650 5,04,120 4,25,818 3,64,605 3,15,354
Net Profit Before Tax & Interest
14,08,633 87,12,367 1,07,98,087 1,35,96,742 1,69,81,911 2,10,85,394
Interest On Term Loan
3,85,207 4,35,469 3,96,913 3,55,157 3,09,935 2,60,960
Interest on Cash Credit
20,000 48,000 48,000 48,000 48,000 48,000

Net Profit Before Tax

10,03,426 82,28,898 1,03,53,174 1,31,93,585 1,66,23,975 2,07,76,434
Income Tax@30%
- 27,69,697 31,05,952 39,58,076 49,87,193 62,32,930

Net Profit to be carried to Balance

Sheet 10,03,426 54,59,200 72,47,222 92,35,510 1,16,36,783 1,45,43,503
Cash Profit
17,52,926 67,43,892 84,28,383 1,03,38,369 1,26,78,429 1,55,35,899

PROJECTED B A L A N C E S H E E T

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 Rs. In Lacs
LIABILITIES 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
(4months)

Proprietor's Capital
40,00,000 48,03,426 99,42,627 1,67,39,849 2,55,25,358 3,67,12,141
Reserves & Surplus
10,03,426 54,59,200 72,47,222 92,35,510 1,16,36,783 1,45,43,503
Drawings
2,00,000 3,20,000 4,50,000 4,50,000 4,50,000 4,50,000
Balance C/F
48,03,426 99,42,627 1,67,39,849 2,55,25,358 3,67,12,141 5,08,05,645
Term Loan
56,53,207 51,88,676 46,85,589 41,40,746 35,50,681 29,11,642
Cash Credit Limit
6,00,000 6,00,000 6,00,000 6,00,000 6,00,000 6,00,000
Current Liabilities
13,369 48,128 57,754 69,305 83,166 99,799
TOTAL
1,10,70,002 1,57,79,431 2,20,83,192 3,03,35,409 4,09,45,988 5,44,17,085

ASSETS

Fixed Assets
Gross Block
53,85,000 46,35,500 40,27,850 35,23,730 30,97,912 27,33,307
Less: Depreciation
7,49,500 6,07,650 5,04,120 4,25,818 3,64,605 3,15,354
Net Block
46,35,500 40,27,850 35,23,730 30,97,912 27,33,307 24,17,953

Other Assets
Security Deposit
6,00,000 6,00,000 6,00,000 6,00,000 6,00,000 6,00,000
Preliminary Expenses
(to the extent not w/o) 33,85,207 27,08,165 20,31,124 13,54,083 6,77,041 -

Current Assets
Stock & Stock-
in-Transit 1,45,973 4,62,773 5,55,327 6,66,393 7,99,671 9,59,605
Receivables
4,17,067 18,51,090 22,21,308 26,65,570 31,98,684 38,38,421
Cash & Bank Balance
18,86,255 61,29,553 1,31,51,702 2,19,51,452 3,29,37,285 4,66,01,106

TOTAL
1,10,70,002 1,57,79,431 2,20,83,192 3,03,35,409 4,09,45,988 5,44,17,085

CASH FLOW STATEMENT AS PER AS 3

PARTICULARS 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
(4months)
CASH FROM OPERATING ACTIVITIES

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PAT
10,03,426 54,59,200 72,47,222 92,35,510 1,16,36,783 1,45,43,503
ADD:
DEPRECIATION
7,49,500 6,07,650 5,04,120 4,25,818 3,64,605 3,15,354
INTEREST ON LOAN
4,05,207 4,83,469 4,44,913 4,03,157 3,57,935 3,08,960
PRELIMINARY EXPS W/OFF
- 6,77,041 6,77,041 6,77,041 6,77,041 6,77,041
INCREASE IN CURRENT - - - - - -
ASSETS 5,63,040 17,50,823 4,62,773 5,55,327 6,66,393 7,99,671
INCREASE IN CURRENT
LIABILITIES 13,369 34,759 9,626 11,551 13,861 16,633
NET CASH FROM OPERATING
ACTIVITIES 16,08,462 55,11,297 84,20,149 1,01,97,750 1,23,83,833 1,50,61,822

CASH FROM INVESTING ACTIVITIES

INVESTMENT IN FIXED ASSET -

46,35,500 - - - - -
INVESTMENT IN NON- -
TRADE INVESTMENT 39,85,207 - - - - -
NET CASH FLOW FROM -86,20,707
INVESTING ACTIVITIES - - - - -

CASH FROM FINANCING ACTIVITIES

INTEREST ON LOAN - - - - - -
4,05,207 4,83,469 4,44,913 4,03,157 3,57,935 3,08,960
FUND FROM PROMOTER
40,00,000 - - - - -
DRAWINGS - - - - - -
2,00,000 3,20,000 4,50,000 4,50,000 4,50,000 4,50,000
TERM LOAN - - - - -
55,03,707 4,64,531 5,03,087 5,44,843 5,90,065 6,39,040
BANK BORROWING FOR WC
- - - -
NET CASH FLOW FROM -12,68,000 -13,98,000 -13,98,000 -13,98,000 -13,98,000
FINANCING ACTIVITIES 88,98,500

OPENING CASH BALANCE

- 18,86,255 61,29,553 1,31,51,702 2,19,51,452 3,29,37,285
CASH SURPLUS
18,86,255 42,43,297 70,22,149 87,99,750 1,09,85,833 1,36,63,822
CLOSING CASH BALANCE
18,86,255 61,29,553 1,31,51,702 2,19,51,452 3,29,37,285 4,66,01,106

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 PROJECTED FINANCIAL INDICATOR

PARTICULARS 2022-23 (4months) 2023-24 2024-25 2025-26 2026-27 2027-28

PAT MARGIN 16.04% 24.24% 26.82% 28.48% 29.90% 31.14%

PBDIT MARGIN 34.50% 41.38% 41.82% 43.24% 44.57% 45.83%
CURRENT RATIO
3.99 13.03 24.22 37.78 54.07 73.45
DEBT EQUITY RATIO
1.18 0.52 0.28 0.16 0.10 0.06
DEBT TO PBDIT RATIO
2.62 0.56 0.41 0.30 0.20 0.14
INTEREST COVERAGE RATIO
5.33 14.95 19.94 26.64 36.42 51.28
FIXED ASSETS COVERAGE RATIO
0.97 0.41 0.21 0.12 0.07 0.05
NET WORTH
48,03,426 99,42,627 1,67,39,849 2,55,25,358 3,67,12,141 5,08,05,645
TOTAL OUTSIDE LIABILTIES
62,66,576 58,36,804 53,43,343 48,10,051 42,33,847 36,11,441
TOL/TNW
1.30 0.59 0.32 0.19 0.12 0.07
DSCR
3.06 5.22 6.60 8.24 10.36 13.11
AVERAGE DSCR
7.77
PAY BACK PERIOD

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 LOAN DETAILS

Loan From Bank

Total Loan Amount Period 120
58,00,000.00 (Months)
EMI
75,000.00
REPAYMENT SCHEDULE OF TERM LOAN & INTEREST Rs.

YEAR AMOUNT EMI Principal INTEREST @ TOTAL

OF LOAN 8% INTEREST

Year 1
April
- - - -
May
- - - -
June
58,00,000.00 - - 38,666.67 38,666.67
July
58,00,000.00 - - 38,666.67 77,333.33
August
58,00,000.00 - - 38,666.67 1,16,000.00
September
58,00,000.00 - - 38,666.67 1,54,666.67
October
58,00,000.00 - - 38,666.67 1,93,333.33
November
58,00,000.00 - - 38,666.67 2,32,000.00
December
58,00,000.00 75,000.00 36,333.33 38,666.67 2,70,666.67
January
57,63,666.67 75,000.00 36,575.56 38,424.44 3,09,091.11
February
57,27,091.11 75,000.00 36,819.39 38,180.61 3,47,271.72
March
56,90,271.72 75,000.00 37,064.86 37,935.14 3,85,206.86
Total
3,00,000.00 1,46,793.14 3,85,206.86 -

Year 2
April
56,53,206.86 75,000.00 37,311.95 37,688.05 4,22,894.91
May
56,15,894.91 75,000.00 37,560.70 37,439.30 4,60,334.21
June
55,78,334.21 75,000.00 37,811.11 37,188.89 4,97,523.10
July
55,40,523.10 75,000.00 38,063.18 36,936.82 5,34,459.92
August
55,02,459.92 75,000.00 38,316.93 36,683.07 5,71,142.99
September
54,64,142.99 75,000.00 38,572.38 36,427.62 6,07,570.61
October
54,25,570.61 75,000.00 38,829.53 36,170.47 6,43,741.08

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 November
53,86,741.08 75,000.00 39,088.39 35,911.61 6,79,652.69
December
53,47,652.69 75,000.00 39,348.98 35,651.02 7,15,303.71
January
53,08,303.71 75,000.00 39,611.31 35,388.69 7,50,692.40
February
52,68,692.40 75,000.00 39,875.38 35,124.62 7,85,817.01
March
52,28,817.01 75,000.00 40,141.22 34,858.78 8,20,675.79
Total
9,00,000.00 4,64,531.07 4,35,468.93 -

Year 3
April
51,88,675.79 75,000.00 40,408.83 34,591.17 8,55,266.97
May
51,48,266.97 75,000.00 40,678.22 34,321.78 8,89,588.74
June
51,07,588.74 75,000.00 40,949.41 34,050.59 9,23,639.34
July
50,66,639.34 75,000.00 41,222.40 33,777.60 9,57,416.93
August
50,25,416.93 75,000.00 41,497.22 33,502.78 9,90,919.71
September
49,83,919.71 75,000.00 41,773.87 33,226.13 10,24,145.84
October
49,42,145.84 75,000.00 42,052.36 32,947.64 10,57,093.48
November
49,00,093.48 75,000.00 42,332.71 32,667.29 10,89,760.77
December
48,57,760.77 75,000.00 42,614.93 32,385.07 11,22,145.84
January
48,15,145.84 75,000.00 42,899.03 32,100.97 11,54,246.82
February
47,72,246.82 75,000.00 43,185.02 31,814.98 11,86,061.79
March
47,29,061.79 75,000.00 43,472.92 31,527.08 12,17,588.87
Total
9,00,000.00 5,03,086.92 3,96,913.08 -

Year 4
April
46,85,588.87 75,000.00 43,762.74 31,237.26 12,48,826.13
May
46,41,826.13 75,000.00 44,054.49 30,945.51 12,79,771.64
June
45,97,771.64 75,000.00 44,348.19 30,651.81 13,10,423.45
July
45,53,423.45 75,000.00 44,643.84 30,356.16 13,40,779.61
August
45,08,779.61 75,000.00 44,941.47 30,058.53 13,70,838.14
September
44,63,838.14 75,000.00 45,241.08 29,758.92 14,00,597.06
October
44,18,597.06 75,000.00 45,542.69 29,457.31 14,30,054.37

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 November
43,73,054.37 75,000.00 45,846.30 29,153.70 -
December
43,27,208.07 75,000.00 46,151.95 28,848.05 28,848.05
January
42,81,056.12 75,000.00 46,459.63 28,540.37 57,388.43
February
42,34,596.50 75,000.00 46,769.36 28,230.64 85,619.07
March
41,87,827.14 75,000.00 47,081.15 27,918.85 1,13,537.92
Total
9,00,000.00 5,44,842.89 3,55,157.11 -

Year 5
April
41,40,745.99 75,000.00 47,395.03 27,604.97 1,41,142.89
May
40,93,350.96 75,000.00 47,710.99 27,289.01 1,68,431.90
June
40,45,639.97 75,000.00 48,029.07 26,970.93 1,95,402.83
July
39,97,610.90 75,000.00 48,349.26 26,650.74 2,22,053.57
August
39,49,261.64 75,000.00 48,671.59 26,328.41 2,48,381.98
September
39,00,590.05 75,000.00 48,996.07 26,003.93 2,74,385.92
October
38,51,593.98 75,000.00 49,322.71 25,677.29 3,00,063.21
November
38,02,271.28 75,000.00 49,651.52 25,348.48 3,25,411.68
December
37,52,619.75 75,000.00 49,982.53 25,017.47 3,50,429.15
January
37,02,637.22 75,000.00 50,315.75 24,684.25 3,75,113.40
February
36,52,321.47 75,000.00 50,651.19 24,348.81 3,99,462.21
March
36,01,670.28 75,000.00 50,988.86 24,011.14 4,23,473.34
Total
9,00,000.00 5,90,064.58 3,09,935.42 -

Year 6
April
35,50,681.41 75,000.00 51,328.79 23,671.21 4,47,144.55
May
34,99,352.62 75,000.00 51,670.98 23,329.02 4,70,473.57
June
34,47,681.64 75,000.00 52,015.46 22,984.54 4,93,458.11
July
33,95,666.18 75,000.00 52,362.23 22,637.77 5,16,095.89
August
33,43,303.96 75,000.00 52,711.31 22,288.69 5,38,384.58
September
32,90,592.65 75,000.00 53,062.72 21,937.28 5,60,321.87
October
32,37,529.93 75,000.00 53,416.47 21,583.53 5,81,905.40
November
31,84,113.47 75,000.00 53,772.58 21,227.42 6,03,132.82

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 December
31,30,340.89 75,000.00 54,131.06 20,868.94 6,24,001.76
January
30,76,209.83 75,000.00 54,491.93 20,508.07 6,44,509.83
February
30,21,717.89 75,000.00 54,855.21 20,144.79 6,64,654.61
March
29,66,862.68 75,000.00 55,220.92 19,779.08 6,84,433.70
Total
9,00,000.00 6,39,039.65 2,60,960.35 -

Year 7
April
29,11,641.77 75,000.00 55,589.05 19,410.95 7,03,844.64
May
28,56,052.71 75,000.00 55,959.65 19,040.35 7,22,884.99
June
28,00,093.06 75,000.00 56,332.71 18,667.29 7,41,552.28
July
27,43,760.35 75,000.00 56,708.26 18,291.74 7,59,844.02
August
26,87,052.08 75,000.00 57,086.32 17,913.68 7,77,757.70
September
26,29,965.76 75,000.00 57,466.89 17,533.11 7,95,290.80
October
25,72,498.87 75,000.00 57,850.01 17,149.99 8,12,440.79
November
25,14,648.86 75,000.00 58,235.67 16,764.33 8,29,205.12
December
24,56,413.19 75,000.00 58,623.91 16,376.09 8,45,581.21
January
23,97,789.28 75,000.00 59,014.74 15,985.26 8,61,566.47
February
23,38,774.54 75,000.00 59,408.17 15,591.83 8,77,158.30
March
22,79,366.37 75,000.00 59,804.22 15,195.78 8,92,354.08
Total
9,00,000.00 6,92,079.62 2,07,920.38 -

Year 8
April
22,19,562.14 75,000.00 60,202.92 14,797.08 9,07,151.16
May
21,59,359.22 75,000.00 60,604.27 14,395.73 9,21,546.88
June
20,98,754.95 75,000.00 61,008.30 13,991.70 9,35,538.58
July
20,37,746.65 75,000.00 61,415.02 13,584.98 9,49,123.56
August
19,76,331.63 75,000.00 61,824.46 13,175.54 9,62,299.11
September
19,14,507.17 75,000.00 62,236.62 12,763.38 9,75,062.49
October
18,52,270.56 75,000.00 62,651.53 12,348.47 9,87,410.96
November
17,89,619.03 75,000.00 63,069.21 11,930.79 9,99,341.75

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 December
17,26,549.82 75,000.00 63,489.67 11,510.33 10,10,852.08

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g
 January
16,63,060.15 75,000.00 63,912.93 11,087.07 10,21,939.15
February
15,99,147.22 75,000.00 64,339.02 10,660.98 10,32,600.13
March
15,34,808.20 75,000.00 64,767.95 10,232.05 10,42,832.19
Total
9,00,000.00 7,49,521.89 1,50,478.11 -

-
Year 9
April
14,70,040.26 75,000.00 65,199.73 9,800.27 9,800.27
May
14,04,840.52 75,000.00 65,634.40 9,365.60 19,165.87
June
13,39,206.13 75,000.00 66,071.96 8,928.04 28,093.91
July
12,73,134.17 75,000.00 66,512.44 8,487.56 36,581.47
August
12,06,621.73 75,000.00 66,955.86 8,044.14 44,625.62
September
11,39,665.87 75,000.00 67,402.23 7,597.77 52,223.39
October
10,72,263.65 75,000.00 67,851.58 7,148.42 59,371.82
November
10,04,412.07 75,000.00 68,303.92 6,696.08 66,067.90
December
9,36,108.15 75,000.00 68,759.28 6,240.72 72,308.62
January
8,67,348.87 75,000.00 69,217.67 5,782.33 78,090.94
February
7,98,131.20 75,000.00 69,679.13 5,320.87 83,411.82
March
7,28,452.07 75,000.00 70,143.65 4,856.35 88,268.16
Total
9,00,000.00 8,11,731.84 88,268.16 -

Year 10
April
6,58,308.42 75,000.00 70,611.28 4,388.72 4,388.72
May
5,87,697.14 75,000.00 71,082.02 3,917.98 8,306.70
June
5,16,615.12 75,000.00 71,555.90 3,444.10 11,750.80
July
4,45,059.22 75,000.00 72,032.94 2,967.06 14,717.87
August
3,73,026.29 75,000.00 72,513.16 2,486.84 17,204.71
September
3,00,513.13 75,000.00 72,996.58 2,003.42 19,208.13
October
2,27,516.55 75,000.00 73,483.22 1,516.78 20,724.91
November
1,54,033.33 75,000.00 73,973.11 1,026.89 21,751.79

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 December
6,783.24 6,851.07 6,783.24 67.83 2,76,851.07
January
0.00 - - - -
February
0.00 - - - -
March
0.00 - - - -
Total
6,06,851.07 5,85,031.44 21,819.63 -

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 D. S. C. R.

YEAR 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28

(4months)

Cash Generation

Profit after tax

10,03,426 54,59,200 72,47,222 92,35,510 1,16,36,783 1,45,43,503
Depreciation
7,49,500 6,07,650 5,04,120 4,25,818 3,64,605 3,15,354
Preliminary Expenses w/o
- 6,77,041 6,77,041 6,77,041 6,77,041 6,77,041
Interest on term loans
3,85,207 4,35,469 3,96,913 3,55,157 3,09,935 2,60,960
Interest on CC Loan
20,000 48,000 48,000 48,000 48,000 48,000
Sub Total (EBITDA)
21,58,133 72,27,361 88,73,296 1,07,41,526 1,30,36,365 1,58,44,859

Interest on CC Loan
20,000 48,000 48,000 48,000 48,000 48,000
Interest on term loans
3,85,207 4,35,469 3,96,913 3,55,157 3,09,935 2,60,960
Total Interest
4,05,207 4,83,469 4,44,913 4,03,157 3,57,935 3,08,960
Repayment of term loans (Principal)
3,00,000 9,00,000 9,00,000 9,00,000 9,00,000 9,00,000

Sub Total
7,05,207 13,83,469 13,44,913 13,03,157 12,57,935 12,08,960

DSCR
3.06 5.22 6.60 8.24 10.36 13.11
AVERAGE D.S.C.R.
7.77

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 DETAILS OF MANPOWER
REQUIREMENT

Rs. in Lacs
STAFF NO. SALARY (PM) YEARLY
Chef 4.00 24,000.00 11,52,000.00
Service Boy 7.00 15,000.00 12,60,000.00

Total 11.00 39,000.00 24,12,000.00

ADMINISTRATIVE EXPENSES
MONTHLY (In INR) YEARLY (In
Lakhs)

Electricity 35,000.00 4,20,000.00

RENT 2,00,000.00 24,00,000.00
GENERAL EXPENSES 15,000.00 1,80,000.00

Total IN PL 30,00,000.00

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DETAILS OF PREOPERATIVE EXPENSES (form 6 month)

PARTICULARS Rs. In Lacs

Interest during construction period 3,85,206.86

Travelling & Conveyance 50,000.00

Misc. Expenses 50,000.00

Loan Processing Fees 1,00,000.00

License 22,00,000.00

Departmental Fees 6,00,000.00

33,85,206.86

Preliminary Exp to be written off every year 6,77,041.37

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 CALCULATION OF DEPRECIATION
Amt in Rs.
DEPRECIATION ON W.D.V METHOD AS PER I.T. ACT.
List of Assets Category for Dep Dep Rate Amount
CIVIL WORK Furniture 10% 6,00,000.00
FURNITURE Furniture 10% 7,50,000.00
COLOUR AND Furniture 10% 270000.00
WALLPAPER
INTERIOR DESIGN Furniture 10% 5,30,000.00
ELECTRICAL & LIGHTS Furniture 10% 460000.00
ELECTRONICS Furniture 10% 6,05,000.00
EXTERIOR Furniture 10% 3,00,000.00
KITCHEN Plant and Machinery 15% 14,00,000.00
MARKETING and Software Computer 40% 4,70,000.00

Total 53,85,000.00

[ A] O N Furniture

W.D.V. Depreciation @ Closing

YEAR Opening 10.00% Balance

2022-23 35,15,000.00 3,51,500.00 31,63,500.00

2023-24 31,63,500.00 3,16,350.00 28,47,150.00
2024-25 28,47,150.00 2,84,715.00 25,62,435.00
2025-26 25,62,435.00 2,56,243.50 23,06,191.50
2026-27 23,06,191.50 2,30,619.15 20,75,572.35
2027-28 20,75,572.35 2,07,557.24 18,68,015.12

[ B] ON Plant and Machinery

W.D.V. Depreciation @ Closing

YEAR Opening 15% Balance

2022-23 14,00,000.00 2,10,000.00 11,90,000.00

2023-24 11,90,000.00 1,78,500.00 10,11,500.00
2024-25 10,11,500.00 1,51,725.00 8,59,775.00
2025-26 8,59,775.00 1,28,966.25 7,30,808.75
2026-27 7,30,808.75 1,09,621.31 6,21,187.44
2027-28 6,21,187.44 93,178.12 5,28,009.32

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 [C] O N Computer

W.D.V. Depreciation @ Closing

YEAR Opening 40.00% Balance

2022-23 4,70,000.00 1,88,000.00 2,82,000.00

2023-24 2,82,000.00 1,12,800.00 1,69,200.00
2024-25 1,69,200.00 67,680.00 1,01,520.00
2025-26 1,01,520.00 40,608.00 60,912.00
2026-27 60,912.00 24,364.80 36,547.20
2027-28 36,547.20 14,618.88 21,928.32

YEAR DEPRECIATION

2022-23 7,49,500.00
2023-24 6,07,650.00
2024-25 5,04,120.00
2025-26 4,25,817.75
2026-27 3,64,605.26
2027-28 3,15,354.23

YEAR DEPRECIATI
ON

2022- 3.47
23
2023- 2.88
24
2024- 2.44
25
2025- 2.09
26
2026- 1.80
27
2027- 1.57
28

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