0

5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555

PROP:MR THANVEER NISHAD
I N D E X

SL. CONTENTS PAGES

1 PROJECT AT GLANCE 1
2 COST OF THE PROJECT AND MEANS OF FINANCE 2
3 PROJECTIONS AND PROFITABILITY STATEMENT 3
4 CASH - FLOW STATEMENT 4
5 BALANCE SHEET 5

ANNEXURES
1 DEPRECIATION SCHEDULE 6
2 BREAK EVEN ANALYSIS 7
3 INTEREST SCHEDULE 8
4 DEBT COVERAGE RATIO 9
5 ANALYSIS ON RETURN ON INVESTMENT 10
PROJECT AT GLANCE :
1 Name & Adddress :
5/522 PALAKKAD MAIN ROAD
KOZHINJAMARA,CHITTUR, PALAKKAD-678555

2 Nature of Business : COW FARM,QUAIL FARM & TENDER COCONUT

3 Constitution : PROPRIETORSHIP

PROPRIETOR : MR THANVEER NISHAD A

S/O ABDUL JALEEL,KARUVAPPARA,
CHITTUR,PALAKKAD-678555

4 Cost of the project : (Rs.)

Particulars Total
Fixed Assets:
Live Stock(Cow) 400,000
Cow Shed 200,000
Land Refilling 600,000
Well Restoration 500,000
Electrical Items & Fitting 100,000
Quail Shed 1,280,000
Rack Setting 500,000
3,580,000

Total 3,580,000

Means of Finance :
Particulars Total
Loan From Bank 2,500,000
Capital 1,080,000

Total 3,580,000

5 Debt Equity Ratio : 0.43

6 Debt Coverage Ratio : 8.45
7 Gross Profit Ratio : 39.49 %
8 Net Profit Ratio : 31.85 %
9 Return on Investment : 50.61 %

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Page 1
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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555
STATEMENT NO. 1

COST OF THE PROJECT AND MEANS OF FINANCE:

The project cost has been estimated at Rs. 3,580,000

Brief details of the project cost is given below

Cost of the project : in Rs.

Particulars Total
Fixed Assets:
Live Stock(Cow) 400,000
Cow Shed 200,000
Land Refilling 600,000
Well Restoration 500,000
Electrical Items & Fitting 100,000
Quail Shed 1,280,000
Rack Setting 500,000
3,580,000

Total 3,580,000

Means of Finance :
Particulars Total
Loan From Bank 2,500,000
Capital 1,080,000
Total 3,580,000

Page 2
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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555
PROJECTIONS AND PROFITABILITY STATEMENT in Rs.
Operating years 9.985 10.024 11.985 11.992 14.996 15.006
PARTICULARS
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
A.INCOME: Sales 3,089,000 3,397,450 3,738,000 4,186,000 4,688,000 5,391,000 6,200,000
Income from Cow Farm 1,350,000 1,424,000 1,500,000 1,606,000 1,717,000 1,898,000 2,100,000 NP 1,051,102 1,189,295 1,345,967 1,548,956 1,781,616 2,102,623 2,511,047
Income from Quail Farm 949,000 1,091,450 1,234,000 1,424,000 1,663,000 1,968,000 2,275,000 NPR 34.03 35.01 36.01 37.00 38.00 39.00 40.50
Income from Tender Coconut 790,000 882,000 1,004,000 1,156,000 1,308,000 1,525,000 1,825,000
Closing Stock 51,000 56,000 63,000 70,000 78,000 88,500 99,000 3089000 3,397,900 3,737,690 4,186,213 4,688,558 5,391,842 6,200,618
3,140,001 3,453,450 3,801,000 4,256,000 4,766,000 5,479,501 6,299,000 (450) 310 (212) (559) (842) (618)
B. EXPENSES:
Opening Stock - 51,000 56,000 63,000 70,000 78,000 88,500 1,050,260 1,189,108 1,345,680 1,548,820 1,781,440 2,102,490 2,511,000
Cattle Feed Purchase 614,500 675,000 776,500 839,300 931,000 1,058,750 1,186,500 841 187 287 136 176 133 47
Medical Expenses 10,000 12,500 15,000 18,800 22,500 27,500 32,500
Electricity Charges 9,000 10,800 13,200 15,000 16,800 19,200 22,200
Packing Charges 284,700 356,000 427,000 536,600 664,300 818,000 997,000
Drip Irrigation Expenses 20,000 24,000 29,000 35,000 42,000 50,400 60,500
Tractor Weeding 45,000 30,000 36,000 43,000 51,600 62,000 74,400
Repairs & Maintenance 18,000 31,800 38,000 39,600 43,200 48,000 64,000
Wages 566,300 617,260 652,080 749,700 833,000 921,700 1,006,600
Telephone Charges 3,000 3,600 4,200 6,400 9,600 10,800 10,800
Travelling Charges 83,200 69,000 75,400 77,700 66,900 98,800 111,800
Depreciation 238,000 209,700 184,905 163,163 144,084 127,326 112,597
Cost of Operations 1,891,700 2,090,660 2,307,285 2,587,264 2,894,983 3,320,476 3,767,397
C. Gross Profit [ A - B] 1,248,301 1,362,790 1,493,715 1,668,736 1,871,017 2,159,024 2,531,603

D. Interest: on term loan 197,199 173,495 147,748 119,780 89,400 56,401 20,556
197,199 173,495 147,748 119,780 89,400 56,401 20,556

E. Profit before Tax[ C -D] 1,051,102 1,189,295 1,345,967 1,548,956 1,781,616 2,102,623 2,511,047

F. Income Tax 67,665 88,394 119,193 164,687 234,485 330,787 453,314

H. Profit after Tax ( F-G ) 983,436 1,100,900 1,226,774 1,384,269 1,547,131 1,771,836 2,057,733

I. Depreciation added back 238,000 209,700 184,905 163,163 144,084 127,326 112,597

J. Cash Accruals ( H + I ) 1,221,436 1,310,600 1,411,679 1,547,433 1,691,215 1,899,162 2,170,329

K. Repayment of Term Loan 274,884 298,587 324,335 352,303 382,682 415,682 451,527

L. Net Cash A'ble (J - K) 946,552 1,012,013 1,087,344 1,195,130 1,308,532 1,483,480 1,718,803

GPR 187.07 191.53 197.90 208.82 219.28 228.81

NPR 72.85 77.31 81.78 86.19 90.11 93.35

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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555

STATEMENT No.3

CASH - FLOW STATEMENT : In Rs.

PARTICULARS Operating Years

2021-22 2022-23 2023-24 2024-25 2025-26 2026-27
A. Source of Funds :
Profit after Tax 983,436 1,100,900 1,226,774 1,384,269 1,547,131 1,771,836
Depreciation 238,000 209,700 184,905 163,163 144,084 112,597
Term Loan from Bank 2,500,000 - -
Capital Contribution/(Withdrawl) 1,080,000 - (400,000) (700,000) (1,000,000)
Cash Sales 1,080,000 1,139,200 1,200,000 1,445,400 1,373,600 1,218,400
TOTAL OF ' A ' 5,881,436 2,449,800 2,611,679 2,592,833 2,364,815 2,102,833

B. Application of Funds :
Furniture- Interiors 600,000
Electrical Fittings 600,000
Rent Deposit -
OD Interest Payment +Repayment 197,199 173,495 147,748 319,780 289,400 56,401
Operational Expenditures 1,029,200 1,142,460 1,274,880 1,503,000 1,727,400 2,028,900
Payment to Suppliers 553,050 540,000 621,200 671,440 744,800 847,000
TOTAL OF ' B ' 2,979,449 1,855,955 2,043,828 2,494,220 2,761,600 2,932,301

C. Opening Balance 2,901,987 3,495,832 4,063,683 4,162,296 3,765,510

Page 4
D. Net surplus ( A - B ) 2,901,987 593,845 567,851 98,613 (396,785) (829,468)

E. Closing Balance 2,901,987 3,495,832 4,063,683 4,162,296 3,765,510 2,936,042

Page 4
 PROJECTED CASH FLOW STATEMENT

YEARS YR 1 YR 2 YR 3

SOURCES

PBIT 1,248,301 1,362,790 1,493,715

Depreciation 238,000 209,700 184,905
Increase in Capital 1,080,000 -475,718 -538,387
Increase in Term Loan 2,225,116 -298,587 -324,335
Increase in Current Assets -59,241 -5,915 -6,531
Decrease in Advance & Deposits - - -
Increase In Current Liabilities 118,866 25,779 39,258
Decrease in Stock -51,000 -4,999 -7,000

TOTAL [A] 4,800,041 813,048 841,625

APPLICATION

Increase in Fixed Assets 3,580,000 - -

Interest on Bank Loan 197,199 173,495 147,748
Dividend - - -

TOTAL [B] 3,777,199 173,495 147,748

Opening Cash Balance - 1,022,842 1,662,395

Net Surplus / Deficit [A-B] 1,022,842 639,553 693,877
Closing Cash Balance 1,022,842 1,662,395 2,356,271

1,022,842 1,662,395 2,356,271

-0 -0 0
W STATEMENT

YR 4 YR 5 YR 6 YR 7

1,668,736 1,871,017 2,159,024 2,531,603

163,163 144,084 127,326 112,597
-619,582 -712,647 -1,156,443 -1,004,419
-352,303 -382,682 -415,682 -451,527
-8,592 -9,627 -13,482 -15,515
- - - -
50,727 77,440 106,948 133,173
-6,999 -8,001 -10,500 -10,500

895,150 979,583 797,192 1,295,413

- - - -
119,780 89,400 56,401 20,556
- - - -

119,780 89,400 56,401 20,556

2,356,271 3,131,641 4,021,824 4,762,614

775,370 890,183 740,790 1,274,856
3,131,641 4,021,824 4,762,614 6,037,471

3,131,640 4,021,822 - -
1 2 4,762,614 6,037,471
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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555
STATEMENT No.4

BALANCE SHEET

Operating Years
PARTICULARS
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

A. LIABILITIES :
Proprietor Fund
Capital Account 1,080,000 2,131,102 2,844,678 3,652,259 4,581,632 5,650,602
Drawings - (475,718) (538,387) (619,582) (712,647) (1,156,443)
Reserves & Surplus 1,051,102 1,189,295 1,345,967 1,548,956 1,781,616 2,102,623
2,131,102 2,844,678 3,652,259 4,581,632 5,650,602 6,596,783

Bank Loan 2,225,116 1,926,529 1,602,194 1,249,891 867,208 451,527

Current Liability:
Trade Payable 51,200 56,250 64,708 69,942 77,583 88,229
Tax Provision 67,665 88,394 119,193 164,687 234,485 330,787
TOTAL 4,475,083 4,915,851 5,438,354 6,066,152 6,829,879 7,467,325

B. ASSETS :
Fixed Assets 3,342,000 3,132,300 2,947,395 2,784,233 2,640,149 2,400,225
Current Assets:
Cash & Bank 1,022,842 1,662,395 2,356,271 3,131,640 4,021,822
Closing Stock 51,000 56,000 63,000 70,000 78,000 88,500

Page 5
 Rent Deposit
Trade Receivable 59,241 65,157 71,688 80,279 89,907 103,389

TOTAL 4,475,083 4,915,852 5,438,354 6,066,152 6,829,879 2,592,115

(0) (0) 0 0 0 4,875,211

Cash Closing 1,022,842 1,662,395 2,356,271 3,131,641 4,021,824 4,762,614

0 0 (0) (1) (2) (4,762,614)

Page 5
2029-30

6,596,783
(1,004,419)
2,511,047
8,103,411

98,875
453,314
8,655,600

99,000

Page 5
 118,904

217,904

8,437,696

6,037,471
(6,037,471)

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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555

ANNEXURE NO.1

DEPRECIATION SCHEDULE: in Rs.

WDV at the year end
PARTICULARS
2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30
1.Live Stock(Cow) 400,000 400,000 400,000 400,000 400,000 400,000 400,000
Depreciation @ 0% - - - - - - -
400,000 400,000 400,000 400,000 400,000 400,000 400,000

2.Cow Shed 200,000 180,000 162,000 145,800 131,220 118,098 106,288

Depreciation @ 10% 20,000 18,000 16,200 14,580 13,122 11,810 10,629
180,000 162,000 145,800 131,220 118,098 106,288 95,659

3.Land Refilling 600,000 600,000 600,000 600,000 600,000 600,000 600,000

Depreciation @ 0% - - - - - - -
600,000 600,000 600,000 600,000 600,000 600,000 600,000

4.Well Restoration 500,000 500,000 500,000 500,000 500,000 500,000 500,000

Depreciation @ 0 - - - - - - -
500,000 500,000 500,000 500,000 500,000 500,000 500,000

5.Electrical Items & Fitting 100,000 85,000 72,250 61,413 52,201 44,371 37,715
Depreciation @ 15% 15,000 12,750 10,838 9,212 7,830 6,656 5,657
85,000 72,250 61,413 52,201 44,371 37,715 32,058

Page 6
6.Quail Shed 1,280,000 1,152,000 1,036,800 933,120 839,808 755,827 680,244
Depreciation @ 10% 128,000 115,200 103,680 93,312 83,981 75,583 68,024
1,152,000 1,036,800 933,120 839,808 755,827 680,244 612,220

7.Rack Setting 500,000 425,000 361,250 307,063 261,004 221,853 188,575

Depreciation @ 15% 75,000 63,750 54,188 46,059 39,151 33,278 28,286
425,000 361,250 307,063 261,004 221,853 188,575 160,289
Total Assets
[1+2+3+4+5+6+7] 3,342,000 3,132,300 2,947,395 2,784,233 2,640,149 2,512,823 2,400,225

Total Depreciation
[1+2+3+4+5+6+7] 238,000 209,700 184,905 163,163 144,084 127,326 112,597

Page 6
 Capital
1 Cow Farming Dep
Live Stock(5Cow*80000) 400,000 0%
Cow Shed 200,000 10%
600,000
2 Tender Coconut
Land Refilling(400Loads * 1500) 600,000 0%
Well Restoration 500,000
1,100,000
3 Quail Farming
Lighting 100,000 15%
Land Refiling 300,000 10%
Roofing 450,000 10%
Posts 300,000 10%
Hollow Bricks 32,000 10%
Labour Charges 200,000 10%
Rack Setting 500,000 15%
1,882,000

Total 3,582,000.00
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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555

ANNEXURE NO.2

BREAK-EVEN ANALYSIS
Years
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
A. Receipts 1,350,000 1,424,000 1,500,000 1,606,000 1,717,000 1,898,000

B. Variable cost: 1,757,500 1,965,660 2,168,885 2,439,564 2,750,083 3,133,176

C. Fixed costs:
Depreciation 238,000 209,700 184,905 163,163 144,084 112,597
Interest on Bank OD 197,199 173,495 147,748 119,780 89,400 56,401
435,199 383,195 332,653 282,943 233,484 168,998

D. Contribution [ A-B ] (407,500) (541,660) (668,885) (833,564) (1,033,083) (1,235,176)

F. P.V.Ratio [ D/A x 100 ] -30.19 -38.04 -44.59 -51.90 -60.17 -65.08

G. Break - even [ Value ]

[ C / F x 100 ] (1,441,765) (1,007,403) (745,987) (545,138) (388,054) (259,686)

H. Cash Break Even (653,298) (456,112) (331,330) (230,776) (148,585) (86,667)

[ Without Depreciation]

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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555
ANNEXURE NO.3

INTEREST SCHEDULE : (Rs. )

QUARTERS OPENING LOAN CLOSING INTEREST INTEREST
Years BALANCE REPAYMENT BALANCE PER QTR. P.A.
I 1 2,500,000 66,604 2,433,396 51,416
2 2,433,396 67,996 2,365,400 50,025
197,199
3 2,365,400 69,417 2,295,983 48,604
4 2,295,983 70,867 2,225,116 47,154
II 1 2,225,116 72,348 2,152,769 45,673
2 2,152,769 73,859 2,078,909 44,161
173,495
3 2,078,909 75,403 2,003,507 42,618
4 2,003,507 76,978 1,926,529 41,043
III 1 1,926,529 78,586 1,847,942 39,434
2 1,847,942 80,228 1,767,714 37,792
147,748
3 1,767,714 81,905 1,685,810 36,116
4 1,685,810 83,616 1,602,194 34,405
IV 1 1,602,194 85,363 1,516,831 32,658
2 1,516,831 87,146 1,429,684 30,874
119,780
3 1,429,684 88,967 1,340,717 29,053
4 1,340,717 90,826 1,249,891 27,195
V 1 1,249,891 92,724 1,157,167 25,297
2 1,157,167 94,661 1,062,506 23,359
89,400
3 1,062,506 96,639 965,867 21,382
4 965,867 98,658 867,208 19,362
VI 1 867,208 100,720 766,489 17,301
2 766,489 102,824 663,665 15,197
56,401
3 663,665 104,972 558,692 13,048
4 558,692 107,166 451,527 10,855
VII 1 451,527 109,405 342,122 8,616
2 342,122 111,691 230,431 6,330
20,556
3 230,431 114,024 116,407 3,996
4 116,407 116,407 0 1,614

Page 8
NOTE : Interest on Term Loan is calculated at 13% per annum liquidated in

Page 8
4 year

Page 8
 P 600000.00
R 0.01 0.00069166667
N 60.00

2,500,000 60 12252
41667

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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555

ANNEXURE NO.5

ANALYSIS OF RETURN ON INVESTMENT :

1. Return on Investment = Average Return x 100

Capital Employed

2. Return = Profit before tax + Depreciation +

Interest on term loan

3. Capital Employed = Cost of the Project

RETURN ON INVESTMENT :

O P E R AT I N G Y E A R S
PARTICULARS
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
Profit before tax 1,051,102 1,189,295 1,345,967 1,548,956 1,781,616 2,102,623

Depreciation 238,000 209,700 184,905 163,163 144,084 127,326

Interest on Term Loan 197,199 173,495 147,748 119,780 89,400 56,401

1,486,301 1,572,490 1,678,620 1,831,900 2,015,100 2,286,350

# Average Return 1,811,794

# Capital Employed 3,580,000

# Return on Investment 50.61 %

Page 10
 Installment or Repayment Schedule Chart
(Designed By TechGuruPlus.com)
Annual Interest Rate % 8.3 Loan Amount 2500000

S.No. Instalment Interest

3 2,455,750 39,340 16986
6 2,388,221 39,340 16519
9 2,319,282 39,340 16042
12 2,248,902 39,340 15555
15 2,177,051 39,340 15058
18 2,103,699 39,340 14551
21 2,028,814 39,340 14033
24 1,952,365 39,340 13504
27 1,874,319 39,340 12964
30 1,794,641 39,340 12413
33 1,713,299 39,340 11850
36 1,630,258 39,340 11276
39 1,545,481 39,340 10690
42 1,458,934 39,340 10091
45 1,370,577 39,340 9480
48 1,280,375 39,340 8856
51 1,188,288 39,340 8219
54 1,094,277 39,340 7569
57 998,302 39,340 6905
60 900,321 39,340 6227
63 800,294 39,340 5535
66 698,176 39,340 4829
69 593,925 39,340 4108
72 487,495 39,340 3372
75 378,842 39,340 2620
78 267,918 39,340 1853
81 154,677 39,340 1070
84 39,070 39,340 270
ment Schedule Chart
hGuruPlus.com)
Installment (Tenor) 84
25,000,000
Principal Repaid Remaining Principal Amount 1
22,355 2,433,396 51416 66604
22,822 2,365,400 50025 67996
23,299 2,295,983 48604 69417
23,785 2,225,116 47154 70867
24,282 2,152,769 45673 72348
24,790 2,078,909 44161 73859
25,308 2,003,507 42618 75403
25,836 1,926,529 41043 76978
26,376 1,847,942 39434 78586
26,927 1,767,714 37792 80228
27,490 1,685,810 36116 81905
28,064 1,602,194 34405 83616
28,651 1,516,831 32658 85363
29,249 1,429,684 30874 87146
29,860 1,340,717 29053 88967
30,484 1,249,891 27195 90826
31,121 1,157,167 25297 92724
31,771 1,062,506 23359 94661
32,435 965,867 21382 96639
33,113 867,208 19362 98658
33,805 766,489 17301 100720
34,511 663,665 15197 102824
35,232 558,692 13048 104972
35,968 451,527 10855 107166
36,720 342,122 8616 109405
37,487 230,431 6330 111691
38,270 116,407 3996 114024
39,070 0 1614 116407
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5/522 PALAKKAD MAIN ROAD,KOZHINJAMARA,CHITTUR, PALAKKAD-678555

ANNEXURE NO.4

DEBT SERVICE COVERAGE RATIO :

Operating Years
2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
A. SOURCES :
Profit after tax 983,436 1,100,900 1,226,774 1,384,269 1,547,131 1,771,836
Depreciation 238,000 209,700 184,905 163,163 144,084 127,326
Interest on term loan 197,199 173,495 147,748 119,780 89,400 56,401
TOTAL OF ' A ' 1,418,635 1,484,096 1,559,427 1,667,213 1,780,615 1,955,563

B DEBT :
Bank OD Repayment - 115,395 89,648 265,830 252,050 31,501
Interest on Bank OD 197,199 173,495 147,748 119,780 89,400 56,401

TOTAL OF ' B ' 197,199 288,891 237,396 385,610 341,451 87,902

C Debt Service Coverage Ratio

DSCR [A/B] 7.19 5.14 6.57 4.32 5.21 22.25

Page 9
D Average DSCR 8.45

Page 9