PROJECT REPOET

OF

M/S DIVYA DARSHAN MANUFACTURERS

(Prop. :SHRIMAN )

TANAKPUR,
UTTRAKHAND

FOR

CASH CREDIT
&
TERM LOAN

COMPILED BY:-

CA.ARVIND KUMAR SINGH

(FCA, LLB)
TF-6 VINAYAK CENTRAL PLAZA
172C/40 M.G MARG CIVIL LINES
PRYAGRAJ-211001 (U.P)
Mob.No. +91 9918351473 , 9455230318
Email ID: ksingharvind@gmail.com
 EXECUTIVE SUMMARY
ON
Packaged Drinking Water/Mineral Water/Alkaline Water

(A) INTRODUCTION

Airs, Water & Food are most Precious gift to human living from nature. Human life circles
are start from first to last with mother touch of air &water. Most of water is unusable or
highly polluted, this is the reason to treat or filter & count every drop of water. It is needless
to mention that water, a compound of hydrogen and oxygen is a precious natural gift which is
very essential for survival of mankind including animals. The water used for portable purposes
should be free from undesirable impurities. The water available from untreated sources such as
Well, Boreholes and Spring is generally not hygienic and safe for drinking. Thus it is a desirable
and necessary to purify the water and supply under hygienic conditions for human drinking
purpose as the name implies. The mineral water is the purified water fortified with requisite
amounts of minerals such as barium, iron, manganese etc., which can absorbed by human body.
It is either obtained from natural resources like spring and drilled wells or it is fortified artificially
by blending and treating with mineral salts. The mineral water shall be manufactured and
packed under hygienic conditions sin properly washed and cleaned bottles in sterilized
conditions.

(B) USE & APPLICATION

Mineral water is bottle & jar under very hygienic conditions under strict quality control
before being marketed its major use is in hotels, tourist place ,function & People houses
where good quality pure water is required for potable purposes. It is marketed at place and
regions where hygienic drinking water is not freely available.

(C) MARKET POTENTIAL

The consumption of mineral water is linked with public health. India’s potential for tourism
is virtually limitless. The mineral water is one of the important items which are directly
consumed by people all over the world. Due to consideration of health view point the
consumption of ordinary water is gradually decreasing. The ordinary water contains is many
toxic elements, impurities which some time causes fatal. People are generally being aware
to consume clean pure water where is available. Sometime people have to suffer from
different diseases. The mineral water consumption is well advised. So major consumption of
mineral water is generally assessed by the number of people & tourist. They generally
consume mineral water sealed in jar & bottle.

Unfortunately sufficient safe portable water is not available everywhere in the country,
either harmful chemical substance are found in the layers of earth which enter in to water
or it may be contaminated due to pathogenic micro-organisms. If such water is consumed,
the body suffers from water born diseases. Due to this, it has become imperative to process
and bottle safe portable water for the mankind in prevailing conditions. The demand for
purified water becomes more during summer season. Although few companies have already
entered in the bottling of safe portable water and mineralized water, but still huge gap is
there in between demand and supply at all metropolitan cities and towns. The product is
widely accepted in offices, restaurants, railway stations, airport, but stands, hospitals and to
some extent in rich house-holds. So there is good scope for establishing the units for
processing and bottling plain and mineralized drinking water in different parts of the
country.

(D) About the Promoters

We are financially sound and have requisite and grate experience in this field of marketing
and distribution ship of various product. In year 2008-2012 we have distribution ship of
Reliance distribution cover area from Tanakpur to Sitarganj and in year 2009-2012 has coca
cola distribution ship which covered Banbasa and simultaneously has Uninor distribution
which covered sitarganj o Pithoragarh. From year 2013 to till date I am doing manufacturing
and distribution of toys teddy in entire champawat district. I have very well understood the
pros and cons of the industry.

(E) MANUFATURING PROCESS

The basic manufacturing process consist of following steps

Advance technology by Reverse Osmosis System (Filtration)

↓
Pos Filtration & UV Sterilized
↓
Blending with Ozonisation
↓
Quality Control & Testing
↓
_____________________________________________
↓ ↓ ↓
Bottling Jar Packing Cup Filling & Jar Filling
↓
Dispatching

TREATMENT SCHEME & FILTRATION SYSTAM

RAW WATER TANK CLIENT SCOPE

↓
RAW WATER PUMP
↓
MULTI GRADE FILTER
↓
 ACTIVATED CARBON FILTER
↓
BLENDING SYSTEM (TDS ADJUSTMENT)
↓
SP. ANTISCALENT DOSING SYSTEM.
↓
MICRON CARTRIDGE FILTER
↓
HIGH PRESSURE PUMP
↓
R. O. MODULES
↓
PRODUCT WATER STORAGE TANK
↓
PRODUCT WATER TRANSFER PUMP
↓
POST MCF FILTER UNIT – I
↓
POST MCF FILTER UNIT – II
↓
ULTRA VIOLET STERILIZER UNIT
↓
OZONE RE-CIRCULATION TANK
↓
OZONE RE-CIRCULATION PUMP
↓
OZONATION SYSTEM & TANK
↓
DISPTCH & PAKAGING

(F) Raw material used & Suppliers:

Main raw material used in manufacturing of packed drinking water is water which is drilled
and extract from ground. In addition packing material we required bottle, cane, jar jar and
laboratory chemical continuously supplied by the Harikrushna Machinery PVT. LTD .

(G) Licence /NOC/ CLERANCE

The unit will not create any pollution problems. However, entrepreneur would obtain NOC
from concerned State Pollution Control Board.
Unit will also obtained ISI, FSSAI License Cost and Ground water extraction Permission from
concerned department after installation of Plant & Machinery.
(H) Marketing Arrangement and Strategy: ( Jo dikta hai wahi bikta hai)

Marketing
Branding & marketing of bottled water is as essential as water for the survival of the human
body. For marketing our brand we adopt traditional marketing tool such as site
advertisement, print media advertisement and brochures.
Apart from this we also participate in seminar and public gathering (such as college and
university gathering) in order to educate the general public about the importance of water
and its daily consumption requirement for human body.
We also plan to sponsor public events such as Durga puja, local fair, sports activity etc.
We also distribute free sample of our bottled water. We also introduce alkaline water.
Marketing expense has been included in total Project cost along with General Expenses.

Pricing

The pricing strategy is in line with the going rate market price of the different Local and
popular brand. Since a new brand has to face a lot of competition from the market hence
we adopt such price celling which should not crossed whatever price strategy we adopt. We
adopt such pricing strategy which create healthy and competitive rate in the market. Price
of the product will be further reduce in future when we received subsidy from the
Uttrakhand government according the government’s MSME rule 2015.

Product Packaging

Product packaging and presentation is one of the main dynamic which control the flow of
target customer towards the product. Packaging would in line with the industrial norms.
Packaging may also vary with the understanding of the target market.
We introduce the mineral water in 500ml. and 1 litter bottle along with 200ml jar and 20
litters Jar. We also introduce alkaline water in 500ml and 1 litter bottle. Bottle design is
crystal clear. The water gives a shiny and a glossy reflection.

Marketing area

In first phase we focus on following market of Uttrakhand namely - Haldwani Rudrapur,

Sitarganj, ramnagar, Pithauragarh , champawat, khatiam and tankpur.

In Uttar Pradesh in first phase we cover Pilibhit, Izzatnagar Bareilly and Shahjahanpur.
I second phase we cover entire Uttrakhand and Uttar Pradesh.

Unit has also tie-up with different distributors of such above mentioned area.

Availability

In the first phase of launch of the new brand availability will also play the key role in
attracting the customers. Hence unit is try maintained the proper flow of different type
product in market. For this unit tie-up with transporters in order to maintained the
availability of product in the targeted market.

(I) Major Competitors:

Following competitors available in nearby area

- In RO/ Mineral water
1. Trip cool
2. Rumi
3. Bissleri
4. Vachi
5. Hill strom

- In alkaline water
No player present at the time

(J) Cost of project & Means of finance:

Out of the total capital outlay of Rs. 171.85 Lacs, promoters have margin funds from own
sources for Rs. 63.93 Lacs and the balance of Rs. 107.92 lacs Is proposed to be met by way
of Term Loan of Rs.72.92 & CC Limits of Rs. 44.90 Lacs from your esteemed Bank. Currently
I have completed 50% work of total civil work and near about 25.10 lacs has been invested
in such civil work of Rs.60.10 lacs.

In addition the primary security of Machinery, stocks and book debts, we would give our
immovable properties towards collateral security for the proposed financial assistance from
your Bank.

(K) Key managerial Staff and Labour:

For better management of Office and smoothly flow of production and proper distribution
of finished product in market we are going to appointed following category of staff in order
to fulfil the purpose and achieved the desired goal:

Nature of Employee No. Salary P.m Source

Office Staff 1 10,000.00 Locally arrange
Skilled worker 4 15,000.00 Locally arrange
Non skilled worker 2 9,000.00 Locally arrange
Marketing Staff 3 9,000.00 Locally arrange

Currently I has started the Process of selection of staff.

(J) IMPLEMENTATION SCHEDULE:

The following steps involves in the implementation of the project.

Sl. No. Activity Current status

 I. Selection of Site. Done
II. Form of Ownership. Done
III. Arrangement of Finance Under Process
IV. Construction of Factory Shed 50% work done
& Building
V. Plant Erection and Yet to be done
Electrification
VI. Recruitment of Manpower Under process
VII. Arrangement of raw Yet to be done
materials including
packaging materials.
VIII. Selection of marketing Under Process
channel.
IX. Miscellaneous power and Under process
water connection, Pollution
Control Board clearance etc.

Normally 2 to3 months is required to implement the project.

We therefore request to kindly process and sanction the financial assistance sought above
and promote our packaged drinking water plant and oblige.

We enclose herewith projected financials and brief write up on our proposed unit for your
kind consideration along with the copies of quotations.

Thanking you,

Yours sincerely,
FOR M/S DIVYA DARSHAN MANUFACTURES

SHRIMAN
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

INDEX

SL. NO. PARTICULARS SHEET NO.

1 ASSUMPTIONS 1
2 PROJECT COST / MEANS OF FINANCE 2, 3,3A
3 INCOME AND EXPENDITURE (PROFITABILITY STATEMENT) 4, 4A,4B
4 BALANCE SHEET 5
5 FIXED ASSETS AND DEPRICIATION CHART 6 ,6A, 6B ,6C, 6D
6 BANK TERM LOAN AND REPAYMENT AND INTEREST 7
7 INSTALLMENT 8 ,9
8 DSCR 10

PREPARE AND COMPILE BY:-

CA. ARVIND KUMAR SINGH
CHARTERED ACCOUNTANT
TF-6 VINAYAK CENTRAL PLAZA
172C/40 M.G. MARG, CIVIL LINES
ALLAHABAD - 211 001
PHONE: 9455230318, 9918351473

Project report is prepared on the basis of assumption and estimation provided by the promoters, we have not vouched the futire accuracy of the
figure given in said report.
PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 1

ASSUMPTIONS

SL NO. PARTICULARS

1 THE RATE OF INTEREST OF EXISTING TERM LOAN & CC LIMIT IS 11.00%

2 ASSUMED THAT RATE OF INTEREST FOR CC LIMIT & ADDITIONAL TERM LOAN WILL BE 11.00%

3 ASSUMED THAT ALL CIVIL WORK RELATED TO PLANT WILL BE COPLEETED BEFORE APRIL 2023.

4 ASSUMED THAT MACHINERY WILL BE INSTALEED IN THE MONTH OF MAY 2023.

5 ASSUMED THAT REPAYMENT OF INTEREST ON ADDITIONAL TERM LOAN WILL BE START FROM MARCH 2023

6 ASSUMED THAT REPAYMENT OF INSTALMENT ON ADDITIONAL TERM LOAN WILL BE START FROM FEBRUARY 2024

7 ASSUMED THAT INCOME TAX RATE FOR PROVISION OF INCOME TAX RATE WILL BE APPLICABLE FOR
ASSESSMENT YEAR2023-24 AND REMAIN CONSTANT FOR ALL YEARS

8 ASSUMED THAT PROVISION FOR INCOME TAX WILL BE MADE @10%

9 ASSUMED THAT 100% OF THE CC AMOUNT WILL BE DISBURSED IN THE MONTH OF APRIL 2023.

10 ASSUMED THAT 100% OF THE TERM LOAN AMOUNT RELATED TO CIVIL WORK WILL BE DISBURSED IN THE
MONTH OF MARCH 2023.

11 ASSUMED THAT 100% OF THE TERM LOAN AMOUNT RELATED TO PLANT & MACHINERY WILL BE DISBURSED IN
THE MONTH OF MARCH 2023.

12 THAT THE ADDITIONAL TEMLOAN WILL BE REPAY WITHIN 84 MONTHS AND CALCULATED FROM FEBRUARY 2024

13 ASSUMED THAT PRODUCTION WILL BE STARED FROM THE LAST WEAK OF MONTH JULY 2023.
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 2

PROJECT COST

SL NO. PARTICULARS AMOUNT (In Lacs)

Existing Addition Total
1 Land Own 7.98 7.98
2 Building 0.00 62.10 62.10
3 Plant & Machinery (Detail as per sheet-3) 3.25 55.12 58.37
4 Furniture & Fixture 3.00 6.00 9.00
5 computers 0.00 0.50 0.50
6 Licence cost/NOC (Detail as per sheet-3) 0.00 4.55 4.55
7 WORKING CAPITAL (Detail as per sheet-3A) 9.90 35.60 45.50
16.15 171.85 188.00

MEANS OF FINANCE

SL. NO. PARTICULARS AMOUNT (In Lacs)

1 PROMOTERS CONTRIBUTION Existing Addition Total

CAPITAL 6.17 63.93 70.10
Loan from Relative 0.00 0.00 0.00
6.17 63.93 70.10
2 FINANCE FROM BANK
TERM LOAN (Detail as per sheet-3) 0.08 72.92 73.00
CASH CREDIT LIMIT (Detail as per sheet-3) 9.90 35.00 44.90
16.15 171.85 188.00

Promoters contribution in (%) 38.20 37.20 37.29

Project report is prepared on the basis of assumption and estimation provided by the promoters, we have not vouched the futire accuracy of the
figure given in said report.
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet-3
Detail of Project cost & Fund requirement

S. No. Particular of assets Unit cost Margin % Margin Amount Loan Amount
Fixed Assets (Plant & Machinery)
Water Plant System(Detail as per
1 Sheet-3A) 1 44,61,580.00 0.15 6,69,237.00 37,92,343.00
2 Air conditioner 4 2,00,000.00 1.00 2,00,000.00 0.00
Electricity connection & Instaletion
3 cost 7,00,000.00 1.00 7,00,000.00 0.00
4 Invertor 1,50,000.00 1.00 1,50,000.00 0.00
Total (A) 55,11,580.00 17,19,237.00 37,92,343.00

Fixed Assets (Building)

5 civil Construction work 60,10,000.00 41.76 25,10,000.00 35,00,000.00
6 Borewell Drilling Cost 1,00,000.00 1.00 1,00,000.00 0.00
Total (B ) 61,10,000.00 26,10,000.00 35,00,000.00

Fixed Assets (Furniture)

7 Furniture & fixture 2,50,000.00 1.00 2,50,000.00 0.00
Total (C ) 2,50,000.00 2,50,000.00 0.00

Fixed Assets (Coputers )

8 Desktop computer 15,000.00 1.00 15,000.00 0.00
9 laptop 21,000.00 1.00 21,000.00 0.00
10 Printer 14,000.00 1.00 14,000.00 0.00
Total (D) 50,000.00 50,000.00 0.00

Intangibal Assets
12 ISI & FSSAI License Cost 3,85,000.00 1.00 3,85,000.00 0.00
Ground water extraction Permission
& Licence from Polution Control
13 Board 70,000.00 1.00 70,000.00 0.00
Total (E) 4,55,000.00 1.00 4,55,000.00 0.00
Total (G=A+B+C+D+E) 123,76,580.00 50,84,237.00 72,92,343.00
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT
TANAKPUR , UTTRAKHAND

Sheet 3A
Calculation of Working Capital requirement

Particulers Cost per Day No of Amount

(Rs.) day/ one
month
Filter Media Cost 11.2 30 336.00
Electricity Exp. 3,437.76 30 1,03,132.80
Consumable cost 983.47 30 29,504.20
cost of Raw material 95,200.46 30 28,56,013.71
salary 3,833.33 30 1,15,000.00
Transportation charges 14560 30 4,36,800.00
Miscellaneous Expenses 21,000.00
Total 35,61,786.72
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet-3A
Detail of Machinery & Equipment related to Mineral Water /Alkaline Water Plant

Name of Supplier Harikrushna Machinery PVT. LTD.

Address of
Supplier Plot no.513, Phase IV, GIDC Estate, Vatva, Ahmedabad, Gujrat-382445

SYSTEM SR. NO DESCRIPTION PRICE in Rs.

WATER PURIFICATION SYSTEM

Miniral Water Plant-2000lph wiyh Dual Media Filter, Anthracite Carbon filter, Softener, pre and post Treatment, 2 ss Tank, UV System, Ozone System
Sys-1 HMPL1.1 7,70,000.00

OUALITY CONTROL LAB

Sys-2 HMPL2.1 Micro & Chemical Lab as per Bureau of Indian Standard- Lab Incl.( Chemicals, Glass Wear, Equipment's, Media & General Items) 3,00,000.00

Packing Machine

Sys-3 HMPL3.1 2 Cavity Semi Automatic Blow Molding Machine(800-1300BPH) Mold Cost Will be extra 7,50,000.00
HMPL3.2 30BPH Fully Automatic Bottling Machine-Rinsing, Filling, capping & Sealing Machine with Lable Shrink Tunnnel HMI & PLC based 9,98,000.00
HMPL3.3 Next Generation Digital Batch Coding Machine 2,50,000.00
HMPL3.4 Semi Automatic Bulk Shrink Wrapping Machine 3-4PKTS Per Minutes (12 Bottles Pack) 3,98,000.00
40 BPM SINGLE SIDE STICKER LABELLING MACHINE 3,00,000.00
VALUE ADDED TECHNOLOGIES
Added Mineral & chamical base Alkaline System 3,06,000.00
Cost of Machinery 40,72,000.00
Special Discount 6,41,000.00
Final Price 34,31,000.00
Molds (200,500, 1Ltr.) 1,50,000.00
Transportation Approx 2,00,000.00
Total Cost 37,81,000.00
GST @18% 6,80,580.00
Total Cost 44,61,580.00

Total Cost at factory gate 44,61,580.00

 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 4
STATEMENT OF INCOME & EXPENDITURE

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year
Financial Year ended on 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31.03.2028 31-03-2029
Operating Expenses
Opening Stock 8.19 10.30 28.20 31.02 34.12 37.53 41.29
Purchases 12.86 70.78 74.32 85.47 89.74 94.23 98.94
Cost of Production of drinking water 0.00 227.90 433.31 454.98 480.00 504.00 529.20
Consumable Cost 0.00 2.34 2.39 2.51 2.63 2.77 2.91
Filter Media Cost 0.00 0.05 0.06 0.06 0.07 0.07 0.08
Electricity Charges 0.38 8.56 14.52 15.25 16.01 16.81 17.65
Transportation of Finished Goods 0.60 11.33 12.30 13.53 14.88 16.37 18.01
Insurance 0.04 0.22 0.22 0.22 0.22 0.22 0.22
Total Operating Expenses (A) 22.07 331.48 565.31 603.03 637.67 672.00 708.29

EXPENDITURE
Salary 3.60 13.95 17.40 18.27 19.18 20.14 21.15
Printing & Stationery 0.01 0.06 0.07 0.07 0.08 0.09 0.10
Telephone Expenses 0.02 0.28 0.31 0.34 0.37 0.41 0.45
Interest paid to bank 0.79 11.90 12.42 11.57 10.61 9.55 8.36
Legal Expense 0.12 0.36 0.40 0.44 0.48 0.53 0.58
Depreciation 0.83 15.50 13.46 11.70 10.18 8.91 7.77
Conveyance Charges 0.32 0.49 0.54 0.59 0.65 0.72 0.79
Misc. Exp. 0.12 0.13 0.15 0.16 0.18 0.19 0.21
Repair & Maintenance 0.00 0.17 0.18 0.20 0.22 0.24 0.26
Total Expenses (B) 5.81 42.85 44.91 43.33 41.95 40.77 39.67
INCOME
Income from sale of Goods 21.52 479.33 886.57 930.90 977.44 1,026.32 1,077.63
Other Income 0.00 0.00 0.00 0.00 0.00 0.01 0.00
Closing Stock 10.30 28.20 31.02 34.12 37.53 41.29 45.42
Total Income (D) 31.82 507.53 917.59 965.02 1,014.98 1,067.61 1,123.05
Net Profit(E=D-A-B) 3.94 133.20 307.36 318.66 335.35 354.84 375.09

Surplus after interest = C 3.94 133.20 307.36 318.66 335.35 354.84 375.09

Surplus after Interst 3.94 133.20 307.36 318.66 335.35 354.84 375.09
Provision for Income Tax 0.00 13.32 30.74 31.87 3.85 35.48 37.51
Surplus after Tax 3.94 119.88 276.63 286.79 331.50 319.35 337.58
Add: Depriciation 0.83 15.50 13.46 11.70 10.18 8.91 7.77
Cash Surplus 4.77 148.71 320.82 330.36 345.53 363.75 382.86

NP 0.12 0.26 0.33 0.33 0.33 0.33 0.33

Project report is prepared on the basis of assumption and estimation provided by the promoters, we have not vouched the future accuracy of the figure given in said
report.
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 4
STATEMENT OF INCOME & EXPENDITURE

PARTICULARS 8th Year 9th year

Financial Year ended on 31-03-2030 31-03-2031
Operating Expenses
Opening Stock 45.42 49.96
Purchases 103.89 109.08
Cost of Production of drinking water 555.66 583.44
Consumable Cost 3.05 3.20
Filter Media Cost 0.09 0.10
Electricity Charges 18.53 19.46
Transportation of Finished Goods 19.81 21.79
Insurance 0.22 0.22
Total Operating Expenses (A) 746.66 787.25

EXPENDITURE
Salary 22.21 23.32
Printing & Stationery 0.11 0.12
Telephone Expenses 0.50 0.52
Interest paid to bank 7.04 5.56
Legal Expense 0.64 0.70
Depreciation 6.82 5.97
Conveyance Charges 0.87 0.95
General Exp. 0.23 0.26
Repair & Maintenance 0.29 0.32
Total Expenses (B) 38.70 37.72
INCOME
Income from sale of Goods 1,131.51 1,188.09
Other Income 0.01 0.00
Closing Stock 49.96 54.95
Total Income (D) 1,181.48 1,243.04
Net Profit(E=D-A-B) 396.12 418.08

Surplus after interest = C 396.12 418.08

Surplus after Interst 396.12 418.08

Provision for Income Tax 39.61 41.81
Surplus after Tax 356.51 376.27
Add: Depriciation 6.82 5.97
Cash Surplus 402.94 424.04

NP 0.34 0.34
Project report is prepared on the basis of assumption and estimation provided by the promoters, we have not vouched
the future accuracy of the figure given in said report.
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 4 A
Calculation of Income
The price of the finished product is considered at the wholesale price and not at the rate of retail price or MRP Price.
Water Plant Capacity : 2000 Liter per hour

Machine botteling speed

Sr.No. Bottle Volume BPM BPH
1 200 ML 50 3000
2 500 ML 50 3000
3 1 LITTER 30 1800

Calculation of number peti and water required per hour

Sr.No. Description Per hours Capacity in % Water required per Bottle per peti No. of Peti per hour
hour (in Litter)
1 1 Litter bottle 1800 Bottle 90 1800 12 150
2 500 ML bottle 3000 Bottle 90 1500 24 125
3 20 Litter Jar 90 Jar 90 1800 0 0
4 200 ml bottle 3000 Bottle 90 600 24 125

Calcilation of working hours per day and number of working days per annum

1 No of operating Hours :
Year 2023-24 16 Hours @ 90% capacity
Year 2023-24 & onward 20 Hours @ 90% capacity
2 No of operating Days Pre Annum Year 2023-24 238 Dys
Year 2023-24 & onward 329 Days
Year Wise revenue

Production per
Year Production Type Production per hour No of Hour No of Day annum Sale Prise/ peti total Sale
2023-24 From Added Miniral Water
200ML 125 peti 12 34 51000 100.00 51,00,000.00
500 ML 125 peti 12 34 51000 110.00 56,10,000.00
1 LTR 150 peti 12 136 244800 85.00 208,08,000.00
20 LTR JAR 90 Jar 4 204 73440 20.00 14,68,800.00
From Alkaline Water
500 ML 125 peti 16 17 34000 150.00 51,00,000.00
1 LTR 150 peti 16 17 40800 120.00 48,96,000.00
Total 429,82,800.00
From Existing Business 49,50,000.00
Grand sale 479,32,800.00
Year Production Type Production per hour No of Hour No of Dy Production per day Sale Prise/ peti total Sale
2024-25 From Added Miniral Water
500 ML 125 peti 16 47 94000 110.00 103,40,000.00
1 LTR 150 peti 16 141 338400 85.00 287,64,000.00
20 LTR JAR 90 Jar 4 235 84600 10.00 8,46,000.00
200ML 125 peti 16 47 94000 98.00 92,12,000.00
From Alkaline Water
500 ML 125 peti 20 47 117500 150.00 176,25,000.00
1 LTR 150 peti 20 47 141000 120.00 169,20,000.00
Total 837,07,000.00
Existing Line of Business 49,50,000.00
Grand sale 886,57,000.00
2025-26
onward It is assumed that income will be increase by 5% from imediate preceding year
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 4B
Calculation of Various Expenses Items

Water Plant Capacity

Water Plant Capacity : 2000 Liter per hour

Machine botteling speed

Sr.No. Bottle Volume BPM BPH
1 200 ML 50 3000
2 500 ML 50 3000
3 1 LITTER 30 1800

Calculation of number peti and water required per hour

Sr.No. Description Per hours Capacity in % Water required Bottle per peti No. of Peti per hour
per hour (in
Litter)
1 1 Litter bottle 1800 Bottle 90 1800 12 150
2 500 ML bottle 3000 Bottle 90 1500 24 125
3 20 Litter Jar 90 Jar 90 1800 0 0
4 200 ml bottle 3000 Bottle 90 600 24 125

Calcilation of working hours per day and number of working days per annum

1 No of operating Hours :
Year 2023-24 16 Hours @ 90% capacity
Year 2023-24 & onward 20 Hours @ 90% capacity
2 No of operating Days Pre Annum Year 2023-24 238 Dys
Year 2023-24 & onward 329 Days

Filter Media Cost

Sr.No. Year Description Dosage per Day Unit rate (Rs.) Cost per day (Rs.) Cost (Rs.)
1 2023-24 NACL 32 0.35 11.2 2,665.60
2 2024-25 NACL 40 0.35 14 4,606.00
3 2025-26 onward It is assumed that every year cost will be increase 10% from imediate preceding year

Calculation of electricity Exp.

Year 2023-24
Sr.No. Description KW/hour/day Unit rate (Rs.) Cost per day (Rs.) Cost (Rs.)
1 Raw water Pump 7.46 6 716.16 1,70,446.08
2 Water Treatment System 28.35 6 2,721.60 6,47,740.80
From Existing Business 37,800.00
Total 3,437.76 8,55,986.88
Year 2024-25
Sr.No. Description KW/hour/day Unit rate (Rs.) Cost per day (Rs.) Cost (Rs.)
1 Raw water Pump 7.46 6 895.20 2,94,520.80
2 Water Treatment System 28.35 6 3,402.00 11,19,258.00
From Existing Business 37,800.00
Total 14,51,578.80

2025-26 onward It is assumed that every year cost will be increase by 5% from imediate preceding year

Consumable cost
2023-24
Sr.No. Description Life Cost / lot Annual Cost
1 Micron Cartridge 3 month 4,800.00 14,400.00
2 Membranes 3 year 6,50,000.00 2,16,666.67
Cleaning Camical cost
3 6 month 1,500.00 3,000.00
Total 2,34,066.67

2024-25
Sr.No. Description Life Cost / lot Annual Cost
1 Micron Cartridge 3 month 4,800.00 19,200.00
2 Membranes 3 year 6,50,000.00 2,16,666.67
Cleaning Camical cost
3 6 month 1,500.00 3,000.00
Total 2,38,866.67

2025-26 onward It is assumed that every year cost will be increase by 5% from imediate preceding year

Preform to Bottle

Cost of Preform Rs 136 per Kg

Production Type 200 ML 500 ML 1 LTR
Weight 9 GM 12 gm 19 GM
No of Preform per Kg 111.11 83.33 52.63
Cost of Each Preform 1.22 1.63 2.58
Cost of Blowing 0.25 0.25 0.25
Caps 0.24 0.24 0.24
Total Raw Material cost per
Bottel 1.71 2.12 3.074
 Cost of Production of Per Bottel

Production Type 500 ML 1 LTR 20 LTR JAR 200 ML

Water @Rs0.05 Per Litter 0.03 0.05 1.00 0.01
Raw Material Cost per Bottel
1.88 2.83 0.00 1.47
Label 0.30 0.30 0.00 0.30
Cap 0.24 0.24 0.40 0.24
Shrink Pack 0.25 0.50 0.00 0.25
General Exp 0.10 0.10 0.20 0.10
Depriciation of Jar 0.00 0.00 0.20 0.00
Cost of maintenance of jar
0.00 0.00 0.00 0.20
Total 2.80 4.02 1.80 2.57
Bottel per peti 24.00 12.00 24
Production cost per peti 67.25 48.29 61.78
Year Wise cost of production

Year Production Type Production per hour No of Hour No of Dy Annual Production unit cost total cost
2023-24 From Miniral Water
500 ML 125 peti 12 34 51000 67.25 34,29,648.00
1 LTR 150 peti 12 136 244800 48.29 118,20,902.40
20 LTR JAR 90 Jar 4 204 73440 1.80 1,32,192.00
200 ML 125 peti 12 34 51000 61.78 31,50,576.00
From Alkaline Water
500 ML 125 peti 16 17 34000 67.25 22,86,432.00
1 LTR 150 peti 16 17 40800 48.29 19,70,150.40
TOTAL 227,89,900.80

Year Production Type Production per hour No of Hour No of Dy Annual Production unit cost total cost
2024-25 From Miniral Water
500 ML 125 peti 16 47 94000 67.25 63,21,312.00
1 LTR 150 peti 16 141 338400 48.29 163,40,659.20
20 LTR JAR 90 Jar 4 235 84600 1.80 1,52,280.00
200 ML 125 peti 16 47 94000 61.78 58,06,944.00
From Alkaline Water
500 ML 125 peti 20 47 117500 67.25 79,01,640.00
1 LTR 150 peti 20 47 141000 48.29 68,08,608.00
TOTAL 433,31,443.20

2024-25 onward It is assumed that every year cost will be increase by 5% from imediate preceding year
 Calculation of Salary
For 2022-23
Existing Line of Business
Nature of Employee No. Salary P.m Months Total
worker 3 10,000.00 12 3,60,000.00
New Line of Businss
Office Staff 0 15,000.00 0 0.00
Skilled worker 0 15,000.00 0 0.00
worker 0 10,000.00 0 0.00
Marketing Staff 0 10,000.00 0 0.00
Total 3 3,60,000.00

For 2023-24
Existing Line of Business
Nature of Employee No. Salary P.m Months Total Source
worker 3 10,000.00 12 3,60,000.00
New Line of Businss
Office Staff 1 10,000.00 9 90,000.00 Locally arrange
Skilled worker 4 15,000.00 9 5,40,000.00 Locally arrange
Non skilled worker 2 9,000.00 9 1,62,000.00 Locally arrange
Marketing Staff 3 9,000.00 9 2,43,000.00 Locally arrange
Total 13 13,95,000.00

2023-24 onward It is assumed that every year cost will be increase by 5% from imediate preceding year
 Transportation Charges
for 2022-23
Description Rate Per Month Month Amount
Existing Line of Business 5,000.00 12 60,000.00

New Line of Businss

Lease Charges 0.00 0 0.00
Vehicle hireed from tranporter 0.00 0 0.00
Vehicle running Cost 0.00 0 0.00
Total 60,000.00

for 2023-24
Production per
Production Type Production per hour No of Hour No of Day annum Sale Prise/ peti total Sale
From Added Miniral Water
200ML 125 peti 12 34 51000 7.00 3,57,000.00
500 ML 125 peti 12 34 51000 7.00 3,57,000.00
1 LTR 150 peti 12 136 244800 7.00 17,13,600.00
20 LTR JAR 90 Jar 4 204 73440 7.00 5,14,080.00
From Alkaline Water
500 ML 125 peti 16 17 34000 7.00 2,38,000.00
1 LTR 150 peti 16 17 40800 7.00 2,85,600.00
Total 34,65,280.00
Description Rate Per Month Month
For Existing Line of Business 5000 12 60,000.00
Grand Total 35,25,280.00

for 2024-25

Production Type Production per hour No of Hour No of Dy Production per day Sale Prise/ peti total Sale
From Added Miniral Water
500 ML 125 peti 16 47 94000 7.00 6,58,000.00
1 LTR 150 peti 16 141 338400 7.00 23,68,800.00
20 LTR JAR 90 Jar 4 235 84600 7.00 5,92,200.00
200ML 125 peti 16 47 94000 7.00 6,58,000.00
From Alkaline Water
500 ML 125 peti 20 47 117500 7.00 8,22,500.00
1 LTR 150 peti 20 47 141000 7.00 9,87,000.00
Total 60,86,500.00
Description Rate Per Month Month
For Existing Line of Business 5000 12 60,000.00
Grand Total 61,46,500.00

2024-25 onward It is assumed that every year cost will be increase by 10% from imediate preceding year
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND
Sheet No. 5
PROJECTED BALANCE SHEET

LIABILITIES 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year
Financial Year ended 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31.03.2028
Capital A/c
Proprietors Capital 13.38 38.82 197.47 462.10 730.89 1,038.40
Addition during the year
25.10 42.37 0.00 0.00 0.00 0.00
Reserve and Surplus 3.94 119.88 276.63 286.79 331.50 319.35
Total 42.42 201.07 474.10 748.89 1,062.40 1,357.75
Less: Drawing 3.60 3.60 12.00 18.00 24.00 36.00
Net Capital 38.82 197.47 462.10 730.89 1,038.40 1,321.75
Non Current Liability
Bank Term Loan 0.00 0.00 56.70 47.50 37.23 25.78
Other Non Current Liability 0.00 0.00 0.00 0.00 0.00 0.00
Current Liability
Bank CC Loan 9.90 44.90 44.90 44.90 44.90 44.90
Term Loan (payable within one year) 0.08 7.39 8.25 9.20 10.27 11.45
Provision for income tax 0.00 13.32 30.74 31.87 3.85 35.48
Other current liability 0.00 0.00 28.27 24.76 29.81 33.19

TOTAL: 48.80 263.08 630.96 889.12 1,164.46 1,472.56

ASSETS 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year
Financial Year ended 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31.03.2028
Fixed Assets (as per Annexure-4)
Total Gross Block 14.23 137.16 121.66 108.20 96.50 86.32
Less- Depriciation 0.83 15.50 13.46 11.70 10.18 8.91
Net Fixed Assets 13.40 121.66 108.20 96.50 86.32 77.41
WDV of JAR (as per Annexure-4D) 0.00 0.89 1.55 1.22 0.88 1.03
Non Current Asset
Investment 0.00 0.00 0.00 0.00 0.00 0.00
Other Non current Assets 25.10 0.00 232.31 492.85 788.97 1,057.41
Current Asset
Cash & Bank Balance 0.00 25.98 78.19 93.26 95.85 94.12
Other Current Assests 0.00 86.36 179.69 171.17 154.91 201.30
Closing Stock 10.30 28.20 31.02 34.12 37.53 41.29
TOTAL: 48.80 263.09 630.96 889.12 1,164.46 1,472.56
0.00 0.00 0.00 0.00 0.00 0.00
Project report is prepared on the basis of assumption and estimation provided by the promoters, we have not
vouched the futire accuracy of the figure given in said report.

PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND
Sheet No. 5
PROJECTED BALANCE SHEET

LIABILITIES 7th Year 8th Year 9th year

Financial Year ended 31-03-2029 31-03-2030 31-03-2031
Capital A/c
Proprietors Capital 1,321.75 1,611.33 1,907.84
Addition during the year (Sheet 3B & 3C)
0.00 0.00 0.00
Reserve and Surplus 337.58 356.51 376.27
Total 1,659.33 1,967.84 2,284.11
Less: Drawing 48.00 60.00 72.00
Net Capital 1,611.33 1,907.84 2,212.11
Non Current Liability
Bank Term Loan 13.00 0.00 0.00
Other Non Current Liability 0.00 0.00 0.00
Current Liability
Bank CC Loan 44.90 44.90 39.90
Term Loan (payable within one year) 12.78 13.00 0.00
Provision for income tax 37.51 39.61 41.81
Other current liability 21.63 20.47 31.81

TOTAL: 1,741.15 2,025.82 2,325.63

ASSETS 7th Year 8th Year 9th year

Financial Year ended 31-03-2029 31-03-2030 31-03-2031
Fixed Assets (as per Annexure-4)
Total Gross Block 77.41 69.64 62.82
Less- Depriciation 7.77 6.82 5.97
Net Fixed Assets 69.64 62.82 56.85
WDV of JAR (as per Annexure-4D) 0.70 0.85 0.51
Non Current Asset
Investment 0.00 0.00 0.00
Other Non current Assets 1,329.49 1,606.20 1,902.62
Current Asset
Cash & Bank Balance 113.35 121.20 118.86
Other Current Assests 182.56 184.80 191.83
Closing Stock 45.42 49.96 54.95
TOTAL: 1,741.15 2,025.82 2,325.62
0.00 0.00 0.00
Project report is prepared on the basis of assumption and estimation provided by
the promoters, we have not vouched the futire accuracy of the figure given in said
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND
Sheet No. 6
Annexure- 4

STATEMENT OF FIXED ASSETS AND DEPRICIATION THEREON

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year 9th year
Financial Year ended on 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31-03-2028 31-03-2029 31-03-2030 31-03-2031

Land 7.98 7.98 7.98 7.98 7.98 7.98 7.98 7.98 7.98
Licence/NOC 0.00 4.55 4.55 4.55 4.55 4.55 4.55 4.55 4.55
Building
(Annexure 4A, 4B & 4C )
Gross Block 0.00 61.10 54.99 49.49 44.54 40.09 36.08 32.47 29.22
Less: Dep. @ 10% 0.00 6.11 5.50 4.95 4.45 4.01 3.61 3.25 2.92
Net Block 0.00 54.99 49.49 44.54 40.09 36.08 32.47 29.22 26.30

Furniture & Fixture

(Annexure 4A, 4B & 4C )
Gross Block 3.00 5.20 4.68 4.21 3.79 3.41 3.07 2.76 2.49
Less: Dep. @ 10% 0.30 0.52 0.47 0.42 0.38 0.34 0.31 0.28 0.25
Net Block 2.70 4.68 4.21 3.79 3.41 3.07 2.76 2.49 2.24

Plant and machinery

(Annexure 4A, 4B & 4C )
Gross Block 3.25 57.83 49.16 41.78 35.51 30.19 25.66 21.81 18.54
Less: Dep @ 15% 0.53 8.67 7.37 6.27 5.33 4.53 3.85 3.27 2.78
Net Block 2.72 49.16 41.78 35.51 30.19 25.66 21.81 18.54 15.76

Computer
(Annexure 4A, 4B & 4C )
Gross Block 0.00 0.50 0.30 0.18 0.12 0.10 0.07 0.06 0.04
Less: Dep. @40% 0.00 0.20 0.12 0.06 0.02 0.03 0.01 0.02 0.01
Net Block 0.00 0.30 0.18 0.12 0.10 0.07 0.06 0.04 0.03

Total
Gross Block 14.23 137.16 121.66 108.20 96.50 86.32 77.41 69.64 62.82
Less: Depriciation 0.83 15.50 13.46 11.70 10.18 8.91 7.77 6.82 5.97
Net Block 13.40 121.66 108.20 96.50 86.32 77.41 69.64 62.82 56.85

Project report is prepared on the basis of assumption and estimation provided by the promoters, we have not vouched the futire
accuracy of the figure given in said report.
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND
Sheet No. 6A
Annexure -4A
Detail of Fixed Assets as on 31.03.2023

Particulars Quantity Rate of W.D.V. as on Addition during the Year Total Sale Final Depreciation W.D.V. as on
Sl.No. Dep. 01.04.2022 (01.10.22 to (01.04.22 to 31.03.2023
31.03.2023) 30.09.2022)
A Building 10% 0.00 0.00 0.00 0.00 0.00 0.00

B COMPUTER
1 Desktop computer 1 40% 0.00 - - - - - -
laptop 1 40% 0.00 - - - - - -
2 Printer 1 40% 0.00 - - - - -
Sub Total(B) 0.00 0.00 - - - - - -

C Plant & Machinery

Detail as per Sheet -3
4 15% 0.00 0 3,24,500.00 3,24,500.00 - 3,24,500.00 52,731.25 2,71,768.75
Sub Total(C) 0.00 0.00 3,24,500.00 3,24,500.00 0.00 3,24,500.00 52,731.25 2,71,768.75

D Furniture & Fixture

11 Furniture & Fixture 10% - 0.00 3,00,000.00 3,00,000.00 3,00,000.00 30,000.00 2,70,000.00
- - - -
Sub Total(D) 0.00 0.00 3,00,000.00 3,00,000.00 0.00 3,00,000.00 30,000.00 2,70,000.00

TOTAL (A+B+C+D) - 0.00 6,24,500.00 6,24,500.00 - 6,24,500.00 82,731.25 5,41,768.75

 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND
Sheet No- 6B
Annexure -4B
Detail of Fixed Assets as on 31.03.2024

Particulars Quantity Rate of W.D.V. as on Addition during the Year Total Sale Final Depreciation W.D.V. as on
Sl.No. Dep. 01.04.2023 (01.10.23 to 31.03.2024
31.03.2024) (01.04.23 to 30.09.2023)
A Building 10% 0.00 0.00 61,10,000.00 61,10,000.00 61,10,000.00 6,11,000.00 54,99,000.00

B COMPUTER
1 Desktop computer 40% - 0.00 15,000.00 15,000.00 - 15,000.00 6,000.00 9,000.00
laptop 40% - 0.00 21,000.00 21,000.00 - 21,000.00 8,400.00 12,600.00
2 Printer 40% - 0.00 14,000.00 14,000.00 14,000.00 5,600.00 8,400.00
Sub Total(B) 0.00 0.00 50,000.00 50,000.00 - 50,000.00 20,000.00 30,000.00

C Plant & Machinery

Detail as per Sheet -3
4 15% 2,71,768.75 0.00 55,11,580.00 57,83,348.75 - 57,83,348.75 8,67,502.31 49,15,846.44
Sub Total(C) 2,71,768.75 0.00 55,11,580.00 57,83,348.75 0.00 57,83,348.75 8,67,502.31 49,15,846.44

D Furniture & Fixture

11 Furniture & Fixture 10% 2,70,000.00 0.00 2,50,000.00 5,20,000.00 5,20,000.00 52,000.00 4,68,000.00
- - - -
Sub Total(D) 2,70,000.00 0.00 2,50,000.00 5,20,000.00 0.00 5,20,000.00 52,000.00 4,68,000.00

TOTAL (A+B+C+D) 5,41,768.75 0.00 119,21,580.00 124,63,348.75 - 124,63,348.75 15,50,502.31 109,12,846.44

 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND
Sheet No. 6 C
Annexure -4C
Coputation of depriciation on fixed assets

Particulars Rate of W.D.V. as on Depreciation W.D.V. as on Depreciation W.D.V. as on Depreciation W.D.V. as on Depreciation W.D.V. as on Depreciation W.D.V. as on
Sl.No. Dep. 31.03.2024 2024-25 31.03.2025 2025-26 31.03.2026 2026-27 31.03.2027 2027-28 31.03.2028 2028-29 31.03.2029

A Building 10% 54,99,000.00 5,49,900.00 49,49,100.00 4,94,910.00 44,54,190.00 4,45,419.00 40,08,771.00 4,00,877.10 36,07,893.90 3,60,789.39 32,47,104.51

B Computer 40% 30,000.00 12,000.00 18,000.00 7,200.00 10,800.00 4,320.00 6,480.00 2,592.00 3,888.00 1,555.20 2,332.80

C Plant & Machinery 15% 49,15,846.44 7,37,376.97 41,78,469.47 6,26,770.42 35,51,699.05 5,32,754.86 30,18,944.19 4,52,841.63 25,66,102.56 3,84,915.38 21,81,187.18

D Furniture & Fixture 10% 4,68,000.00 46,800.00 4,21,200.00 42,120.00 3,79,080.00 37,908.00 3,41,172.00 34,117.20 3,07,054.80 30,705.48 2,76,349.32

TOTAL 109,12,846.44 13,46,076.97 95,66,769.47 11,71,000.42 83,95,769.05 10,20,401.86 73,75,367.19 8,90,427.93 64,84,939.26 7,77,965.45 57,06,973.81

Particulars Rate of W.D.V. as on Depreciation W.D.V. as on Depreciation W.D.V. as on

Sl.No. Dep. 01.04.2029 2029-30 31.03.2030 2030-31 31.03.2031

A Building 10% 32,47,104.51 3,24,710.45 29,22,394.06 2,92,239.41 26,30,154.65

B Computer 40% 2,332.80 933.12 1,399.68 559.87 839.81

C Plant & Machinery 15% 21,81,187.18 3,27,178.08 18,54,009.10 2,78,101.37 15,75,907.74

D Furniture & Fixture 10% 2,76,349.32 27,634.93 2,48,714.39 24,871.44 2,23,842.95

TOTAL 57,06,973.81 6,80,456.58 50,26,517.23 5,95,772.08 44,30,745.15

 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 6 D
Annexure -4D

Calculation of Depriciation on Jar

Depriciation @ Total
Year No of jar Rate Cost .20 per Jar per No of cycle Depriciati WDV
cycle on
2022-23 0
Opening Balance 0
Addition during the Year 0
Total 0 0 0 0 0 0 0

2023-24
Opening Balance 0 0
Addition during the Year 500 200 100000 100 110 11000 89000
Total 500 100000

2024-25
Opening Balance 500 89000
Addition during the Year 500 200 100000
Total 1000 189000 200 168 33600 155400

2025-26
Opening Balance 1000 155400
Addition during the Year 0 0
Total 1000 155400 200 168 33600 121800

2026-27
Opening Balance 1000 121800
Addition during the Year 0 0
Total 1000 121800 200 168 33600 88200

2027-28
Opening Balance 1000 88200
5.00 per
Deletion during the year 250 jar 1250
Addition during the Year 250 200 50000
Total 1000 136950 200 168 33600 103350

2028-29
Opening Balance 1000 103350
Addition during the Year 0 0
Total 1000 103350 200 168 33600 69750

2029-30
Opening Balance 1000 69750
5.00 per
Deletion during the year 250 jar 1250
Addition during the Year 250 200 50000
Total 1000 118500 200 168 33600 84900

2030-31
Opening Balance 1000 84900
Addition during the Year 0 0
Total 1000 84900 200 168 33600 51300
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 7
STATEMENT OF REPAYMENT OF BANK LOAN

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year 9th year
Financial Year ended 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31.03.2028 31-03-2029 31-03-2030 31-03-2031
Bank Term Loan
Opening Balance 5.94 0.08 72.34 64.95 56.70 47.50 37.23 25.78 13.00
Adition during the year 0.00 72.92 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Closing balance 5.94 73.00 72.34 64.95 56.70 47.50 37.23 25.78 13.00

Principal repayment of existing

term loan 5.86 0.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Principal repayment of
additional loan 0.00 0.58 7.39 8.25 9.20 10.27 11.45 12.78 13.00
Interest Payment of existing TL
@ 11.00% (Term Loan) 0.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Interest Payment on additional
Loan @ 11.00% (Term Loan)
0.00 8.02 7.59 6.74 5.78 4.72 3.53 2.21 0.73
Total Instalment of Term Loan
6.05 8.68 14.98 14.99 14.98 14.99 14.98 14.99 13.73

Closing Balance of the Loan 0.08 72.34 64.95 56.70 47.50 37.23 25.78 13.00 0.00

Interest on Eisting CC Limit of

Rs. 9.90 Lacs (Assumed
Maximum Limit used) @
11.00% 0.60 0.98 0.98 0.98 0.98 0.98 0.98 0.98 0.98
100% will be avail from the
month of July 2023. 0.00 2.90 3.85 3.85 3.85 3.85 3.85 3.85 3.85
Total INTEREST Including CC
Limit 0.79 11.90 12.42 11.57 10.61 9.55 8.36 7.04 5.56

Total Principal repayment of

loan 5.86 0.66 7.39 8.25 9.20 10.27 11.45 12.78 13.00

Project report is prepared on the basis of assumption and estimation provided by the promoters, we have not vouched the future accuracy of the
figure given in said report.
PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 8

DETAILS OF REPAYMENT OF EXISITING TERM LOAN

Principal O/s Interest O/s at the Instalment Principal Closing Annual Annual
at the for the end of month paid paid after balance of Principal Interest
beginning of month setting Principal at
month interes from the end of
Period instalment month
Apr-22 5,93,931.38 3,661.00 5,97,592.38 47,259.04 43,598.04 5,50,333.34
May-22 5,50,333.34 2,476.00 5,52,809.34 2,91,179.96 2,88,703.96 2,61,629.38
Jun-22 2,61,629.38 2,039.00 2,63,668.38 32,501.70 30,462.70 2,31,166.68
Jul-22 2,31,166.68 1,963.00 2,33,129.68 26,796.33 24,833.33 2,06,333.35
Aug-22 2,06,333.35 1,786.00 2,08,119.35 26,619.33 24,833.33 1,81,500.02
Sep-22 1,81,500.02 1,566.00 1,83,066.02 23,154.24 21,588.24 1,59,911.78
Oct-22 1,59,911.78 1,426.00 1,61,337.78 29,504.42 28,078.42 1,31,833.36
Nov-22 1,31,833.36 1,192.00 1,33,025.36 26,025.33 24,833.33 1,07,000.03
Dec-22 1,07,000.03 1,012.00 1,08,012.03 25,845.33 24,833.33 82,166.70
Jan-23 82,166.70 792.00 82,958.70 25,625.33 24,833.33 57,333.37
Feb-23 57,333.37 503.00 57,836.37 10,787.45 10,284.45 47,048.92
Mar-23 47,048.92 431.28 47,480.20 39,548.88 39,117.60 7,931.32 5,86,000.06 18,847.28
Apr-23 7,931.32 72.70 8,004.03 8,004.03 7,931.33 0.00
May-23 0.00 0.00 0.00 0.00 0.00 0.00
Jun-23 0.00 0.00 0.00 0.00 0.00 0.00
Jul-23 0.00 0.00 0.00 0.00 0.00 0.00
Aug-23 0.00 0.00 0.00 0.00 0.00 0.00
Sep-23 0.00 0.00 0.00 0.00 0.00 0.00
Oct-23 0.00 0.00 0.00 0.00 0.00 0.00
Nov-23 0.00 0.00 0.00 0.00 0.00 0.00
Dec-23 0.00 0.00 0.00 0.00 0.00 0.00
Jan-24 0.00 0.00 0.00 0.00 0.00 0.00
Feb-24 0.00 0.00 0.00 0.00 0.00 0.00
Mar-24 0.00 0.00 0.00 0.00 0.00 0.00 7,931.33 72.70
Apr-24 0.00 0.00 0.00 0.00 0.00 0.00
May-24 0.00 0.00 -0.01 0.00 0.00 -0.01
Jun-24 -0.01 0.00 -0.01 0.00 0.00 -0.01
Jul-24 -0.01 0.00 -0.01 0.00 0.00 -0.01
Aug-24 -0.01 0.00 -0.01 0.00 0.00 -0.01
Sep-24 -0.01 0.00 -0.01 0.00 0.00 -0.01
Oct-24 -0.01 0.00 -0.01 0.00 0.00 -0.01
Nov-24 -0.01 0.00 -0.01 0.00 0.00 -0.01
Dec-24 -0.01 0.00 -0.01 0.00 0.00 -0.01
Jan-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Feb-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Mar-25 -0.01 0.00 -0.01 0.00 0.00 -0.01 0.00 0.00
Apr-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
May-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Jun-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Jul-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Aug-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Sep-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Oct-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Nov-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Dec-25 -0.01 0.00 -0.01 0.00 0.00 -0.01
Jan-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Feb-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Mar-26 -0.01 0.00 -0.01 0.00 0.00 -0.01 0.00 0.00
Apr-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
May-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Jun-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Jul-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Aug-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Sep-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Oct-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Nov-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Dec-26 -0.01 0.00 -0.01 0.00 0.00 -0.01
Jan-27 -0.01 0.00 -0.01 0.00 0.00 -0.01
Feb-27 -0.01 0.00 -0.01 0.00 0.00 -0.01 0.00 0.00
5,93,931.39 18,919.98
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No. 9

DETAILS OF REPAYMENT OF ADDITIONAL TERM LOAN

Principal O/s Interest for the O/s at the end Instalment Principal paid Closing balance TOTAL TOTAL
at the month of month paid after setting of Principal at PRINCIPAL INTEREST
beginning of interes from the end of
Period month instalment month
Apr-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
May-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Jun-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Jul-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Aug-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Sep-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Oct-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Nov-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Dec-23 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Jan-24 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Feb-24 72,92,343.00 66,846.48 73,59,189.48 66,846.48 0.00 72,92,343.00
Mar-24 72,92,343.00 66,846.48 73,59,189.48 1,24,863.00 58,016.52 72,34,326.48 58,016.52 8,02,157.73
Apr-24 72,34,326.48 66,314.66 73,00,641.14 1,24,863.00 58,548.34 71,75,778.14
May-24 71,75,778.14 65,777.97 72,41,556.10 1,24,863.00 59,085.03 71,16,693.10
Jun-24 71,16,693.10 65,236.35 71,81,929.46 1,24,863.00 59,626.65 70,57,066.46
Jul-24 70,57,066.46 64,689.78 71,21,756.23 1,24,863.00 60,173.22 69,96,893.23
Aug-24 69,96,893.23 64,138.19 70,61,031.42 1,24,863.00 60,724.81 69,36,168.42
Sep-24 69,36,168.42 63,581.54 69,99,749.96 1,24,863.00 61,281.46 68,74,886.96
Oct-24 68,74,886.96 63,019.80 69,37,906.76 1,24,863.00 61,843.20 68,13,043.76
Nov-24 68,13,043.76 62,452.90 68,75,496.66 1,24,863.00 62,410.10 67,50,633.66
Dec-24 67,50,633.66 61,880.81 68,12,514.47 1,24,863.00 62,982.19 66,87,651.47
Jan-25 66,87,651.47 61,303.47 67,48,954.94 1,24,863.00 63,559.53 66,24,091.94
Feb-25 66,24,091.94 60,720.84 66,84,812.79 1,24,863.00 64,142.16 65,59,949.79
Mar-25 65,59,949.79 60,132.87 66,20,082.66 1,24,863.00 64,730.13 64,95,219.66 7,39,106.82 7,59,249.18
Apr-25 64,95,219.66 59,539.51 65,54,759.17 1,24,863.00 65,323.49 64,29,896.17
May-25 64,29,896.17 58,940.71 64,88,836.89 1,24,863.00 65,922.29 63,63,973.89
Jun-25 63,63,973.89 58,336.43 64,22,310.31 1,24,863.00 66,526.57 62,97,447.31
Jul-25 62,97,447.31 57,726.60 63,55,173.91 1,24,863.00 67,136.40 62,30,310.91
Aug-25 62,30,310.91 57,111.18 62,87,422.10 1,24,863.00 67,751.82 61,62,559.10
Sep-25 61,62,559.10 56,490.13 62,19,049.22 1,24,863.00 68,372.87 60,94,186.22
Oct-25 60,94,186.22 55,863.37 61,50,049.60 1,24,863.00 68,999.63 60,25,186.60
Nov-25 60,25,186.60 55,230.88 60,80,417.47 1,24,863.00 69,632.12 59,55,554.47
Dec-25 59,55,554.47 54,592.58 60,10,147.06 1,24,863.00 70,270.42 58,85,284.06
Jan-26 58,85,284.06 53,948.44 59,39,232.49 1,24,863.00 70,914.56 58,14,369.49
Feb-26 58,14,369.49 53,298.39 58,67,667.88 1,24,863.00 71,564.61 57,42,804.88
Mar-26 57,42,804.88 52,642.38 57,95,447.26 1,24,863.00 72,220.62 56,70,584.26 8,24,635.40 6,73,720.60
Apr-26 56,70,584.26 51,980.36 57,22,564.61 1,24,863.00 72,882.64 55,97,701.61
May-26 55,97,701.61 51,312.26 56,49,013.88 1,24,863.00 73,550.74 55,24,150.88
Jun-26 55,24,150.88 50,638.05 55,74,788.93 1,24,863.00 74,224.95 54,49,925.93
Jul-26 54,49,925.93 49,957.65 54,99,883.58 1,24,863.00 74,905.35 53,75,020.58
Aug-26 53,75,020.58 49,271.02 54,24,291.61 1,24,863.00 75,591.98 52,99,428.61
Sep-26 52,99,428.61 48,578.10 53,48,006.70 1,24,863.00 76,284.90 52,23,143.70
Oct-26 52,23,143.70 47,878.82 52,71,022.52 1,24,863.00 76,984.18 51,46,159.52
Nov-26 51,46,159.52 47,173.13 51,93,332.65 1,24,863.00 77,689.87 50,68,469.65
Dec-26 50,68,469.65 46,460.97 51,14,930.62 1,24,863.00 78,402.03 49,90,067.62
Jan-27 49,90,067.62 45,742.29 50,35,809.91 1,24,863.00 79,120.71 49,10,946.91
Feb-27 49,10,946.91 45,017.01 49,55,963.92 1,24,863.00 79,845.99 48,31,100.92
Mar-27 48,31,100.92 44,285.09 48,75,386.01 1,24,863.00 80,577.91 47,50,523.01 9,20,061.25 5,78,294.75
Apr-27 47,50,523.01 43,546.46 47,94,069.47 1,24,863.00 81,316.54 46,69,206.47
May-27 46,69,206.47 42,801.06 47,12,007.53 1,24,863.00 82,061.94 45,87,144.53
Jun-27 45,87,144.53 42,048.82 46,29,193.36 1,24,863.00 82,814.18 45,04,330.36
Jul-27 45,04,330.36 41,289.69 45,45,620.05 1,24,863.00 83,573.31 44,20,757.05
Aug-27 44,20,757.05 40,523.61 44,61,280.66 1,24,863.00 84,339.39 43,36,417.66
Sep-27 43,36,417.66 39,750.50 43,76,168.15 1,24,863.00 85,112.50 42,51,305.15
Oct-27 42,51,305.15 38,970.30 42,90,275.45 1,24,863.00 85,892.70 41,65,412.45
Nov-27 41,65,412.45 38,182.95 42,03,595.40 1,24,863.00 86,680.05 40,78,732.40
Dec-27 40,78,732.40 37,388.38 41,16,120.78 1,24,863.00 87,474.62 39,91,257.78
Jan-28 39,91,257.78 36,586.53 40,27,844.31 1,24,863.00 88,276.47 39,02,981.31
Feb-28 39,02,981.31 35,777.33 39,38,758.64 1,24,863.00 89,085.67 38,13,895.64
Mar-28 38,13,895.64 34,960.71 38,48,856.35 1,24,863.00 89,902.29 37,23,993.35 10,26,529.67 4,71,826.33
Apr-28 37,23,993.35 34,136.61 37,58,129.95 1,24,863.00 90,726.39 36,33,266.95
 May-28 36,33,266.95 33,304.95 36,66,571.90 1,24,863.00 91,558.05 35,41,708.90
Jun-28 35,41,708.90 32,465.66 35,74,174.56 1,24,863.00 92,397.34 34,49,311.56
Jul-28 34,49,311.56 31,618.69 34,80,930.25 1,24,863.00 93,244.31 33,56,067.25
Aug-28 33,56,067.25 30,763.95 33,86,831.20 1,24,863.00 94,099.05 32,61,968.20
Sep-28 32,61,968.20 29,901.38 32,91,869.58 1,24,863.00 94,961.62 31,67,006.58
Oct-28 31,67,006.58 29,030.89 31,96,037.47 1,24,863.00 95,832.11 30,71,174.47
Nov-28 30,71,174.47 28,152.43 30,99,326.90 1,24,863.00 96,710.57 29,74,463.90
Dec-28 29,74,463.90 27,265.92 30,01,729.82 1,24,863.00 97,597.08 28,76,866.82
Jan-29 28,76,866.82 26,371.28 29,03,238.10 1,24,863.00 98,491.72 27,78,375.10
Feb-29 27,78,375.10 25,468.44 28,03,843.54 1,24,863.00 99,394.56 26,78,980.54
Mar-29 26,78,980.54 24,557.32 27,03,537.86 1,24,863.00 1,00,305.68 25,78,674.86 11,45,318.48 3,53,037.52
Apr-29 25,78,674.86 23,637.85 26,02,312.72 1,24,863.00 1,01,225.15 24,77,449.72
May-29 24,77,449.72 22,709.96 25,00,159.67 1,24,863.00 1,02,153.04 23,75,296.67
Jun-29 23,75,296.67 21,773.55 23,97,070.22 1,24,863.00 1,03,089.45 22,72,207.22
Jul-29 22,72,207.22 20,828.57 22,93,035.79 1,24,863.00 1,04,034.43 21,68,172.79
Aug-29 21,68,172.79 19,874.92 21,88,047.71 1,24,863.00 1,04,988.08 20,63,184.71
Sep-29 20,63,184.71 18,912.53 20,82,097.23 1,24,863.00 1,05,950.47 19,57,234.23
Oct-29 19,57,234.23 17,941.31 19,75,175.55 1,24,863.00 1,06,921.69 18,50,312.55
Nov-29 18,50,312.55 16,961.20 18,67,273.75 1,24,863.00 1,07,901.80 17,42,410.75
Dec-29 17,42,410.75 15,972.10 17,58,382.84 1,24,863.00 1,08,890.90 16,33,519.84
Jan-30 16,33,519.84 14,973.93 16,48,493.78 1,24,863.00 1,09,889.07 15,23,630.78
Feb-30 15,23,630.78 13,966.62 15,37,597.39 1,24,863.00 1,10,896.38 14,12,734.39
Mar-30 14,12,734.39 12,950.07 14,25,684.46 1,24,863.00 1,11,912.93 13,00,821.46 12,77,853.41 2,20,502.59
Apr-30 13,00,821.46 11,924.20 13,12,745.65 1,24,863.00 1,12,938.80 11,87,882.65
May-30 11,87,882.65 10,888.92 11,98,771.58 1,24,863.00 1,13,974.08 10,73,908.58
Jun-30 10,73,908.58 9,844.16 10,83,752.74 1,24,863.00 1,15,018.84 9,58,889.74
Jul-30 9,58,889.74 8,789.82 9,67,679.56 1,24,863.00 1,16,073.18 8,42,816.56
Aug-30 8,42,816.56 7,725.82 8,50,542.38 1,24,863.00 1,17,137.18 7,25,679.38
Sep-30 7,25,679.38 6,652.06 7,32,331.44 1,24,863.00 1,18,210.94 6,07,468.44
Oct-30 6,07,468.44 5,568.46 6,13,036.90 1,24,863.00 1,19,294.54 4,88,173.90
Nov-30 4,88,173.90 4,474.93 4,92,648.83 1,24,863.00 1,20,388.07 3,67,785.83
Dec-30 3,67,785.83 3,371.37 3,71,157.20 1,24,863.00 1,21,491.63 2,46,294.20
Jan-31 2,46,294.20 2,257.70 2,48,551.90 1,24,863.00 1,22,605.30 1,23,688.90
Feb-31 1,23,688.90 1,133.81 1,24,822.71 1,24,822.71 1,23,688.90 0.00 13,00,821.45 72,631.26
TOTAL 39,31,419.96 72,92,343.00 72,92,343.00 39,31,419.96
 PROJECT REPORT OF M/S DIVYA DARSHAN MANUFACTURERS (Prop. SHRIMAN) AT TANAKPUR , UTTRAKHAND

Sheet No.10

DSCR CALCULATION

PARTICULARS 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year 9th year Total
Financial Year ended 31-03-2023 31-03-2024 31-03-2025 31-03-2026 31-03-2027 31.03.2028 31-03-2029 31-03-2030 31-03-2031

Net Surplus after Tax 3.94 119.88 276.63 286.79 331.50 319.35 337.58 356.51 376.27 2,408.46

Add: Depriciation 0.83 15.50 13.46 11.70 10.18 8.91 7.77 6.82 5.97 81.14

Add: Loan Intt 0.79 11.90 12.42 11.57 10.61 9.55 8.36 7.04 5.56 77.80

NUMERATOR 5.56 147.29 302.51 310.06 352.29 337.81 353.71 370.37 387.80 2,567.40

Bank Term Loan

Repayment (Principal) 5.86 0.66 7.39 8.25 9.20 10.27 11.45 12.78 13.00 78.86

Loan Interest 0.79 11.90 12.42 11.57 10.61 9.55 8.36 7.04 5.56 77.80

DENOMINATOR 6.65 12.56 19.81 19.82 19.81 19.82 19.81 19.82 18.56 156.66

DSCR 0.84 11.73 15.27 15.64 17.78 17.04 17.86 18.69 20.89 16.39

AVERAGE DSCR 16.39