Annexure - 1: Working

ProposedCapital
WorkingRequirement
Capital Requirement for Pulverising plant
M/S District Federation
From 1st April, 2006 to 31st March, 2007
Kallibark Procurement price (Rs) 3.5 3.5 3.5 3.5 3.5 3.5
1-Apr 1-May 1-Jun 1-Jul 1-Aug 1-Sep
Operating cycle (days) 30 30 30 30 30 30
Kallibark Produced (Kg) 50000 50000 50000 50000 50000 50000
Kallibark Processed (Kg) 50000 50000 50000 50000 50000 50000
Kallibark Powder obtained in Kg @ 90% recovery 45000 45000 45000 45000 45000 45000

Opening Balance (Rs) 280000 349125 323920 299715 276510 254305

Outflow (in Rs)
Procurement cost 175000 175000 175000 175000 175000 175000
Wages 5250 5250 5250 5250 5250 5250
Salaries 9500 9500 9500 9500 9500 9500
electricity 10000 10000 10000 10000 10000 10000
Stationery 500 500 500 500 500 500
Misc 2000 2000 2000 2000 2000 2000
Bags 12600 6930 6930 6930 6930 6930
Principal amount paid to bank 100000 100000 100000 100000 100000
Interest 8525 8525 7525 6525 5525 4525
Total outflow 223375 317705 316705 315705 314705 313705
Inflow (In Rs)
From Sale of kallibark 292500 292500 292500 292500 292500 292500
Total 292500 292500 292500 292500 292500 292500
share capital from DF 280000
Cash Available 349125 323920 299715 276510 254305 233100

Payment to bank 0 0 100000 100000 100000 100000 100000

Loan from Bank 852500 0 0 0 0 0 0
Interest payment 0 8525 8525 7525 6525 5525 4525
Net loan from bank 852500 852500 752500 652500 552500 452500 352500
 3.5 3.5 3.5 3.5 3.5 3.5
1-Oct 1-Nov 1-Dec 1-Jan 1-Feb 1-Mar
30 30 30 30 30 30
50000 50000 50000 50000 50000 50000
50000 50000 50000 50000 50000 50000 600000
45000 45000 45000 45000 45000 45000 540000

233100 212895 193690 175485 205780 289100

175000 175000 175000 175000 175000 175000 2100000

5250 5250 5250 5250 5250 5250 63000
9500 9500 9500 9500 9500 9500 114000
10000 10000 10000 10000 10000 10000 120000
500 500 500 500 500 500 6000
2000 2000 2000 2000 2000 2000 24000
6930 6930 6930 6930 6930 6930 88830
100000 100000 100000 52500 0 0 852500
3525 2525 1525 525 0 0 49250
312705 311705 310705 262205 209180 209180 3417580

292500 292500 292500 292500 292500 292500 3510000

292500 292500 292500 292500 292500 292500 3510000

212895 193690 175485 205780 289100 372420

100000 100000 100000 52500

0 0 0
3525 2525 1525 525
252500 152500 52500 0
 Annexure - 2: Profit and Loss statement
M/S District Federation
From 1st April, 2006 to 31st March, 2007

Particulars Amount (Rs)

Revenues 3510000

COGS
Procurement cost 2100000
Wages 63000
Salaries 114000
electricity 120000
Bags 88830
Total COGS 2485830

Stationery 6000
Misc 24000

Total Expenditure 2515830

Interest 49250
Gross Income 944920

Depreciation 60250
Profit before Tax 884670

Tax 30% 265401

Profit After Tax 619269

 Annexure-3: Opening Balance Sheet
M/s District Federation
On 1st April, 2006

Liabilities Amount(Rs) Assets Amount(Rs)

Share capital 280000 land 150000

Dist Fed 250000 building 200000
Mandal Fed 30000 plant and equipment 500000
Furniture 2500
Long term loan 852500 cash 280000

Total 1132500 Total 1132500

Closing Balance Sheet

M/s District Federation
On 31st March, 2007

Liabilities Amount(Rs) Assets Amount(Rs)

Share capital 280000 land 150000

Dist Fed 250000 building 190000
Mandal Fed 30000 plant and equipment 450000

Bank loan
Furniture 2250
Retained Earnings 619269 cash 107019

Total 899269 Total 899269