ANNEXURE- II

ANJANEYA CEMENT WORKS , VEMPALLI.

RS. IN LAKHS
ESTIMATE OF COST OF PRODUCTION & PROFITABILITY STATEMENT

YEAR F.Y.2022-2023F.Y.2023-2024
F.Y.2024-2025
F.Y.2025-2026
F.Y2026-2027
F.Y.2027-2028

INSTALLED CAPACITY (Nos) 4000 4000 4000 4000 4000 4000

LICENCED CAPACITY (Nos) 2800 3200 3200 3200 3200 3200
CAPACITY UTILIESD (%) 70 80 80 80 80 80

MANUFACTURING EXPENSES
RAWMATERIAL 13.65 15.60 15.60 15.60 15.60 15.60
CONSUMABULS 0.48 0.55 0.55 0.55 0.55 0.55
POWER & FUEL 0.85 0.97 0.97 0.97 0.97 0.97
WAGES 16.00 17.60 17.60 17.60 17.60 17.60
REPAIRS AND MAINTENANCE 0.36 0.40 0.44 0.48 0.53 0.53
RENTS, RATES,TAXES AND INSURANCE 0.30 0.33 0.36 0.40 0.44 0.44
OTHER FACTORY EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL : A 31.64 35.45 35.52 35.60 35.69 35.69

ADMINISTRATIVE EXPENSES
SALARIES 1.62 1.78 1.96 2.16 2.37 2.37
OTHER ADMINISTRATIVE EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL : B 1.62 1.78 1.96 2.16 2.37 2.37

TOTAL COST OF PRODUCTION (A+B) : D 33.26 37.23 37.48 37.75 38.06 38.06

SALES : E 37.50 42.86 42.86 42.86 42.86 42.86

GROSS PROFIT BEFORE INTEREST AND

DEPRECIATION (E-D) : F 4.24 5.63 5.38 5.10 4.80 4.80

FINANCIAL EXPENSES
INTEREST ON TERM LOANS 0.00 0.00 0.00 0.00 0.00 0.00
INTEREST ON BORROWINGS FOR W.C 1.35 1.35 1.35 1.35 1.35 1.35
TOTAL : G 1.35 1.35 1.35 1.35 1.35 1.35

DEPRECIATION : H 2.25 1.91 1.63 1.38 1.17 1.00

OPERATING PROFIT ( F-G-H) : I 0.64 2.37 2.40 2.37 2.27 2.45

PROVISION FOR TAXATION : J 0.00 0.00 0.00 0.00 0.00 0.00
PROFIT AFTER TAX (I-J) : K 0.64 2.37 2.40 2.37 2.27 2.45
NET ROFIT BEFORE TAXES INT ADDED
BACK BUT AFTER DEPRECIATION
OR EBIT (F-H) 1.99 3.72 3.75 3.72 3.62 3.80
 ANNEXURE-III
ANJANEYA CEMENT WORKS , VEMPALLI.
CASH FLOW STATEMENT RS. IN LAKHS
YEARS
PARTICUALRS CONS F.Y.2022-2023F.Y.2023-2024
F.Y.2024-2025
F.Y.2025-2026
F.Y.2026-2027
F.Y.2027-2028
PERIOD
A. SOURCES OF FUNDS
a. NET PROFIT BEFORE TAXES WITH
INTEREST ADDED BACK BUT AFTER
DEPRECIATION 1.99 3.72 3.75 3.72 3.62 3.80

b. INCREASE IN SHARE CAPITAL

EQUITY 17.50

c. DEPRECIATION 2.25 1.91 1.63 1.38 1.17 1.00

d. INC. IN LONG TERM LOANS 0.00

e. INC IN UNSECURED LOANS 0.00

f. INC. IN BANK BORROWING FOR W/c 7.50

g. MARGIN MONEY FROM PMEGP 0.00 0.00 0

h. OTHERS 0.00
TOTAL : A 17.50 11.74 5.63 5.38 5.10 4.80 4.80
B. APPLICATION OF FUNDS
a. PREL.& PRE.OP EXPENSES 0.00

b. INC. IN CAPITAL EXPENDITURE 15.00

c. INC. IN CURRENT ASSETS 7.50 1.07 0.00 0.00 0.00 0.00

d. DEC. IN LONG TERM LOANS 0.00 0.00 8.57 0.00 0.00 0.00

e. BANK DEPOSITS 0.00 0.00 0.00 0.00 0.00 0.00

f. INTEREST 1.35 1.35 1.35 1.35 1.35 1.35

g. TAXES 0.00 0.00 0.00 0.00 0.00 0.00

h. WITHDRAWALS 2.10 4.20 6.30 6.30 6.30 6.30

TOTAL : B 15.00 10.95 6.62 16.22 7.65 7.65 7.65

C. OPENING BALANCE 0.00 2.50 3.29 2.30 -8.54 -11.09 -13.94

D. NET SURPLUS ( A-B) 2.50 0.79 -0.99 -10.84 -2.55 -2.85 -2.85

E. CLOSING BALANCE 2.50 3.29 2.30 -8.54 -11.09 -13.94 -16.79

 ANJANEYA CEMENT WORKS , VEMPALLI.
ANNEXURE - V
D.S.C.R. STATEMENT
RS. IN LAKHS
YEARS
PARTICUALRS
1ST 2ND 3RD 4TH 5TH 6TH

A. COVER

a. NET PROFIT AFTER TAX 0.64 2.37 2.40 2.37 2.27 2.45

b. DEPRECIATION 2.25 1.91 1.63 1.38 1.17 1.00

c. INT. ON LONG TERM LOAN 0.00 0.00 0.00 0.00 0.00 0.00

d. INT. ON SOFT LOANS

e. INT. ON FUNDED INT

TOTAL COVER 2.89 4.28 4.03 3.75 3.45 3.45

B. SERVICE

a. REPAYMENT OF L.T. LOANS 0.00 0.00 0.00 0.00 0.00 0.00

b. REPAYMENT OF SOFT LOANS

c. INT. ON L.T. LOANS 0.00 0.00 0.00 0.00 0.00 0.00

d. INT. ON SOFT LOANS 1.35 1.35 1.35 1.35 1.35 1.35

e. INT. ON FUNDED INT

TOTAL SERVICE 1.35 1.35 1.35 1.35 1.35 1.35

D.S.C.R. RATIO 2.14 3.17 2.98 2.78 2.55 2.55

D.S.C.R. IS EQUAL TO 1: 2.70

 ANJANEYA CEMENT WORKS , VEMPALLI.

ANNEXURE-IV
BREAK EVEN POINT
RS. IN LAKHS

VARIABLE COSTS: Rs.

RAW MATERIALS 15.60

POWER & FUEL 0.97

WAGES 17.60

CONSUMABLES 0.55

SELLING EXENSES 0.00

INT. ON BANK BORROWINGS 1.35

EXCISE DUTY 0.00

OTHER FACTORY EXPENSES 0.00

TOTAL VARIABLE COSTS 36.07

SEMI VARIABLE & FIXED COSTS

SALARIES 1.96

REAIRS & MAINTANANCE 0.44

INT. ON TERM LOAN & U/s LOANS 0.00

DEPRECIATION 1.63

RENT, TAXES ETC., 0.36

OTHER ADMN. EXPENSES 0.00

TOTAL FIXED COSTS 4.38

CONTRIBUTION= SALES - VARIABLE COSTS) 6.79

BREAK EVEN POINT (%)= 51.68

CASH BREAKEVEN POINT (%)= 32.52

 ANJANEYA CEMENT WORKS , VEMPALLI.

IRR STATEMENT
YEARS

CASH INFLOWS 1ST 2ND 3RD 4TH 5TH 6TH

E.B.I.T 1.99 3.72 3.75 3.72 3.62 3.80

DEPRECIATION 2.25 1.91 1.63 1.38 1.17 1.00

TOTAL: 4.24 5.63 5.38 5.10 4.80 4.80

YEAR CAPITAL BENEFITS NET DISCOUNTED

OUTLAY BENEFITS BENEFITS

CONSTRUCTION PERIOD 15.00 0.00 -15.00 -15.00

1ST YEAR 7.50 4.24 -3.26 3.47
2ST YEAR 1.07 5.63 4.56 3.76
3RD YEAR 0.00 5.38 5.38 2.94
4TH YEAR 0.00 5.10 5.10 2.28
5TH YEAR 0.00 4.80 4.80 1.76
6TH YEAR 0.00 4.80 4.80 1.44
7TH YEAR 0.00 0.00 0.00 0.00
8TH YEAR 0.00 0.00 0.00 0.00
9TH YEAR 0.00 0.00 0.00 0.00
10TH YEAR 0.00 0.00 0.00 0.00
11TH YEAR 0.00 0.00 0.00 0.00
12TH YEAR 0.00 0.00 0.00 0.00
13TH YEAR 0.00 0.00 0.00 0.00
14TH YEAR 0.00 0.00 0.00 0.00
15TH YEAR 0.00 0.00 0.00 0.00

TOTAL DISCOUNTED BENEFITS 0.65

IRR (%) = 22.28

 ANNEXURE

ANJANEYA CEMENT WORKS , VEMPALLI.

COST BENEFIT INDICATORS RS. IN LAKHS

PARTICULARS YEARS

1ST 2ND 3RD

INSTALLED CAPACITY 4000

PRODUCTION CAPACITY 2800 3200 3200

CAPACITY UTILISATION (%) 70 80 80

CAPITAL EMPLOYED 15.00

EMLOYMENT 17.00

VALUE OF OUT PUT 37.50 42.86 42.86

VAL.OF OUTPUT/CAP.EMPLOYED (%) 250.00 285.71 285.71

RAW MATERIAL COST 13.65 15.60 15.60

RAW MATERIALS/VALUE OF OUTPUT (%) 36.40 36.40 36.40

INTEREST/VALUE OF OUTPUT (%) 3.60 3.15 3.15

OPERATING PROFIT 0.64 2.37 2.40

NET PROFIT 0.64 2.37 2.40

OP.PROFIT/VALUE OF OUTPUT (%) 1.71 5.52 5.61

NET PROFIT/EQUITY (%) 3.66 13.52 13.73

INVESTMENT PER WORKER 0.03

CONTRIBUTION TO EXCHEQUER OVER

6 YEARS OF INCOME TAX 0.00
 ANNEXURE-VI
ANJANEYA CEMENT WORKS , VEMPALLI.

PROJECTED BALANCE SHEET RS. IN LAKHS

YEARS
CONS 1ST 2ND 3RD 4TH 5TH 6TH
PERIOD

A. SOURCES OF FUNDS

a. PROMOTERS CAPITAL 17.50 17.50 17.50 17.50 17.50 17.50 17.50

b. RESERVS & SURPLUS -1.46 -3.29 -7.19 -11.12 -15.15 -18.99

c. LOAN FUNDS

1. SECURED LOANS
TERM LOAN FROM BANK 0.00 0.00 0.00 0.00 0.00 0.00 0.00
w/c LOAN FROM BANK 7.50 7.50 7.50 7.50 7.50 7.50

MARGIN MONEY - PMGEP 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL : A 17.50 23.54 21.71 17.81 13.88 9.85 6.01

B. APPLICATION OF FUNDS

a. FIXED ASSETS

GROSS BLOCK 15.00 15.00 12.75 10.84 9.21 7.83 6.66

LESS: DEPRECIATION 0.00 2.25 1.91 1.63 1.38 1.17 1.00

NET BLOCK 15.00 12.75 10.84 9.21 7.83 6.66 5.66

b. Bank Deposits 0.00 0.00 0.00 0.00 0.00 0.00

c. NET CURRENT ASSETS 2.50 10.79 10.87 8.60 6.05 3.20 0.35

TOTAL 17.50 23.54 21.71 17.81 13.88 9.85 6.01