2023

PROJECT
REPORT

SANWARIYA MEDICAL STORE

Railway Station Runija, Tehsil : Barnagar, District : Ujjain (Madhya Pradesh)
 Project at a glance

Name & Address of Unit

SANWARIYA MEDICAL STORE

Railway Station Runija, Tehsil : Barnagar, District : Ujjain (Madhya Pradesh) ,
456776

Activity : Medical store

Email : patidar.pratik50@gmail.com

Phone : +919981983098

Constitution : Proprietorship

Scheme : Mudra

Number of employment : 5

Total project cost : 10,00,000.00

Fixed Capital : 5,00,000.00

Working Capital : 5,00,000.00

Total Bank loan : 9,00,000.00

Promoter(s) contribution : 1,00,000.00

Term loan : 4,50,000.00 Interest : 11.00 %

Working capital loan : 4,50,000.00 Interest : 11.00 %

Name & address of promoter(s)

Name : Pratik Patidar

Sanwariya Medical store, Railway Station Runija, Tehsil : Barnagar, Distict : Ujjain
Address :
(Madhya Pradesh), Pin Code : 456776

Phone : +919981983098

Date of
: 08/02/1996
birth

Designation : Founder

Category : OBC

E-mail : patidar.pratik50@gmail.com
 Project Feasibility Ratio

Debt Service Coverage Ratio (Average) : 11.10

Current ratio (Average) : 7.43

Year 1 Year 2 Year 3 Year 4 Year 5

Current ratio 2.43 4.68 7.16 9.92 12.97

Quick ratio 1.32 3.46 5.82 8.44 11.34

Interest coverage ratio 15.77 17.72 21.55 26.87 34.74

Debt equity ratio 1.24 0.45 0.24 0.15 0.09

TOL/TNW 1.24 0.45 0.24 0.15 0.09

DSCR 11.14 9.60 10.53 11.55 12.68

Gross profit Sales Percentage % 23.11 % 23.74 % 23.74 % 23.74 % 23.74 %

Net profit Sales Percentage % 14.04 % 12.87 % 13.10 % 13.30 % 13.47 %

Return On Capital Employed 0.67 0.71 0.53 0.43 0.36

Net profit Sales % Quick ratio

Project Feasibility graph
Revenue v/s Expense

Expense Splitup
 Introduction

Two decades back, the average consumer spending on healthcare was eight percent; today it is 20 percent.
The customer has also become aware of various offerings in the pharma market and is demanding better
services. The mercury has reached a new high where the Indian consumer's priority for healthcare is
concerned today. The spending on healthcare is comparatively higher than what he spends on apparel or
entertainment. Pharmacy retailing is expected to become more organized and corporatized in the coming
years. Indian Retail Pharmacy industry is widely fragmented throughout the country. The total Indian retail
pharmacy market has been growing at an average of 18% per annum over the last few years and is
anticipated to grow by even higher numbers in the future.
 Market potential & Strategy

The total size of the global health and beauty market is between US$ 18 to 20 billion (approximately Rs 900
billion), which includes over 7.5 lakh chemist shops. The market is growing by approximately 18 percent per
annum. Statistics reveal that pharmacy retailing in India has a market size of over Rs 32,000 crore. The
increasingly health-conscious Indian today has numerous retail pharmacies jostling for his attention (and
money). These pharmacies offer a great choice to the consumer. With pharmacy retailing becoming more and
more organized, and a large number of retail formats coming up, the consumer has a greater choice
concerning quality, price, and variety.
 Project Cost
Sl. no Item Amount Rs.

1 Furniture & fixtures 2,00,000.00

2 Computers/ Printers /Photocopier/Electronic gadget 1,00,000.00

3 Racks & storage/Interior works 1,00,000.00

4 Other investments 50,000.00

5 Software purchase 50,000.00

6 Working Capital 5,00,000.00

Total 10,00,000.00
 Working Capital Computation
Sl. no Item Amount Rs.

1 Consumables / stock in hand 5,00,000.00

2 Total working capital 5,00,000.00

3 Own Contribution 50,000.00

4 Working capital loan 4,50,000.00

 Annual Sales / Revenue
Sales is calculated from September 2023

Sl. no Item Sales Details Total Rs.

1 PHARMACY AND GENERAL ITEMS Rs. 610000 x 7 months 42,70,000.00

Total 42,70,000.00
 Total Yearly Expense
Expense is calculated from September 2023 .

Sl. no Item Amount Rs.

1 Salary 1,68,000.00

2 Maintenance 35,000.00

3 Electricity/Gas charges 70,000.00

4 Stationary expenses 70,000.00

5 Stock purchase 30,10,000.00

6 Telephone/Postal &internet charge 14,000.00

7 Miscellaneous expenses 70,000.00

Total 34,37,000.00
 Application of Fund
Sl. no Item Subsidy % No. Rate Amount Rs.

1 Furniture & fixtures 0.00 1 2,00,000.00 2,00,000.00

2 Computers/ Printers /Photocopier/Electronic gadget 0.00 1 1,00,000.00 1,00,000.00

3 Racks & storage/Interior works 0.00 1 1,00,000.00 1,00,000.00

4 Other investments 0.00 1 50,000.00 50,000.00

5 Software purchase 0.00 1 50,000.00 50,000.00

Total Investment 5,00,000.00

Total Subsidy 0.00

Net Investment 5,00,000.00

 Means of Finance
Sl. no Item Amount

1 Term Loan 4,50,000.00

2 Working capital Loan 4,50,000.00

3 Total loan 9,00,000.00

4 Promoters contribution on term loan 50,000.00

5 Promoters contribution on working capital loan 50,000.00

 Profitability Statement
All figures are in lakhs
31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Revenue from operation

PHARMACY AND GENERAL ITEMS 42.70 80.52 88.57 97.43 107.17

Add :

Closing stock 5.00 5.50 6.05 6.66 7.32

Total 47.70 86.02 94.62 104.08 114.49

Less :

Opening stock 5.00 5.00 5.50 6.05 6.66

Stock purchase 30.10 56.76 62.44 68.68 75.55

Salary 1.68 3.17 3.48 3.83 4.22

Maintenance 0.35 0.66 0.73 0.80 0.88

Electricity/Gas charges 0.70 1.32 1.45 1.60 1.76

Total 37.83 66.91 73.60 80.96 89.05

Gross profit 9.87 19.11 21.02 23.13 25.44

Less :

Stationary expenses 0.70 1.32 1.45 1.60 1.76

Telephone/Postal &internet charge 0.14 0.26 0.29 0.32 0.35

Miscellaneous expenses 0.70 1.32 1.45 1.60 1.76

Total 1.54 2.90 3.19 3.51 3.87

Profit before interest, tax and depreciation 8.33 16.21 17.83 19.61 21.57

Depreciation 0.31 0.49 0.43 0.38 0.33

Interest on TL 0.24 0.42 0.33 0.23 0.13

Interest on WC 0.29 0.50 0.50 0.50 0.50

Profit before tax 7.50 14.81 16.57 18.50 20.62

Income Tax 1.50 4.44 4.97 5.55 6.19

Profit after tax 6.00 10.36 11.60 12.95 14.43

 Cash flow statement
All figures are in lakhs
Cash Inflow Pre operative period 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28
Capital 0.50 0.50 0 0 0 0
Subsidy 0 0 0 0 0 0
Termloan 4.50 0 0 0 0 0
Profit before tax with interest 0 8.02 15.72 17.40 19.23 21.24
Increase in WC loan 0 4.50 0 0 0 0
Depreciation 0 0.31 0.49 0.43 0.38 0.33
Increase in Current liability 0 0 0 0 0 0
Total Cash Inflow 5.00 13.33 16.21 17.83 19.61 21.57

Cash Outflow
Fixed Assets 5.00 0 0 0 0 0
Increase in Current asset 5.00 0.50 0.55 0.61 0.67
Interest on TL 0 0.24 0.42 0.33 0.23 0.13
Interest on WC 0 0.29 0.50 0.50 0.50 0.50
Income Tax 0 1.50 4.44 4.97 5.55 6.19
Decrease in Term loan 0.35 0.75 0.84 0.94 1.05
Drawing 0
Total Cash Outflow 5.00 7.37 6.61 7.19 7.83 8.52
Opening balance 0 0 5.96 15.55 26.19 37.98
Net Cashflow 0 5.96 9.60 10.64 11.79 13.05
Closing balance 0 5.96 15.55 26.19 37.98 51.03
 Balance sheet
All figures are in lakhs
Liability Pre operative period As of 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

A. Share holders funds

Capital 0.50 1.0 1.0 1.0 1.0 1.0

Reserve & Surplus 0 6.00 16.36 27.96 40.91 55.35

B.Non current Liabilities

Termloan 4.50 4.15 3.40 2.56 1.62 0.57

C.Current Liabilities

Working capital loan 0 4.50 4.50 4.50 4.50 4.50

Account payable 0 0 0 0 0

Total Liability 5.00 15.65 25.26 36.02 48.03 61.42

Asset

A. Non current Assets

Fixed Assets 5.00 4.69 4.21 3.78 3.40 3.07

B. Current Assets

Inventory 0 5.00 5.50 6.05 6.66 7.32

Trade receivables 0 0 0 0 0 0

Cash and cash equivalence 0 5.96 15.55 26.19 37.98 51.03

Total Asset 5.00 15.65 25.26 36.02 48.03 61.42

 Repayment of Term loan
All figures are in lakhs
Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

1 Oct 2023 1 4.50 0.057 0.041 0.098 4.44

1 Nov 2023 2 4.44 0.057 0.041 0.098 4.39

1 Dec 2023 3 4.39 0.058 0.040 0.098 4.33

1 Jan 2024 4 4.33 0.058 0.040 0.098 4.27

1 Feb 2024 5 4.27 0.059 0.039 0.098 4.21

1 Mar 2024 6 4.21 0.059 0.039 0.098 4.15

2 Apr 2024 7 4.15 0.060 0.038 0.098 4.09

2 May 2024 8 4.09 0.060 0.038 0.098 4.03

2 Jun 2024 9 4.03 0.061 0.037 0.098 3.97

2 Jul 2024 10 3.97 0.061 0.036 0.098 3.91

2 Aug 2024 11 3.91 0.062 0.036 0.098 3.85

2 Sep 2024 12 3.85 0.063 0.035 0.098 3.79

2 Oct 2024 13 3.79 0.063 0.035 0.098 3.72

2 Nov 2024 14 3.72 0.064 0.034 0.098 3.66

2 Dec 2024 15 3.66 0.064 0.034 0.098 3.59

2 Jan 2025 16 3.59 0.065 0.033 0.098 3.53

2 Feb 2025 17 3.53 0.065 0.032 0.098 3.46

2 Mar 2025 18 3.46 0.066 0.032 0.098 3.40

3 Apr 2025 19 3.40 0.067 0.031 0.098 3.33

3 May 2025 20 3.33 0.067 0.031 0.098 3.26

3 Jun 2025 21 3.26 0.068 0.030 0.098 3.20

3 Jul 2025 22 3.20 0.069 0.029 0.098 3.13

3 Aug 2025 23 3.13 0.069 0.029 0.098 3.06

3 Sep 2025 24 3.06 0.070 0.028 0.098 2.99

3 Oct 2025 25 2.99 0.070 0.027 0.098 2.92

3 Nov 2025 26 2.92 0.071 0.027 0.098 2.85

3 Dec 2025 27 2.85 0.072 0.026 0.098 2.78

3 Jan 2026 28 2.78 0.072 0.025 0.098 2.70

3 Feb 2026 29 2.70 0.073 0.025 0.098 2.63

3 Mar 2026 30 2.63 0.074 0.024 0.098 2.56

4 Apr 2026 31 2.56 0.074 0.023 0.098 2.48

4 May 2026 32 2.48 0.075 0.023 0.098 2.41

4 Jun 2026 33 2.41 0.076 0.022 0.098 2.33

4 Jul 2026 34 2.33 0.076 0.021 0.098 2.25

4 Aug 2026 35 2.25 0.077 0.021 0.098 2.18

4 Sep 2026 36 2.18 0.078 0.020 0.098 2.10

4 Oct 2026 37 2.10 0.079 0.019 0.098 2.02

Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

4 Nov 2026 38 2.02 0.079 0.019 0.098 1.94

4 Dec 2026 39 1.94 0.080 0.018 0.098 1.86

4 Jan 2027 40 1.86 0.081 0.017 0.098 1.78

4 Feb 2027 41 1.78 0.082 0.016 0.098 1.70

4 Mar 2027 42 1.70 0.082 0.016 0.098 1.62

5 Apr 2027 43 1.62 0.083 0.015 0.098 1.53

5 May 2027 44 1.53 0.084 0.014 0.098 1.45

5 Jun 2027 45 1.45 0.085 0.013 0.098 1.37

5 Jul 2027 46 1.37 0.085 0.013 0.098 1.28

5 Aug 2027 47 1.28 0.086 0.012 0.098 1.19

5 Sep 2027 48 1.19 0.087 0.011 0.098 1.11

5 Oct 2027 49 1.11 0.088 0.010 0.098 1.02

5 Nov 2027 50 1.02 0.088 0.0093 0.098 0.93

5 Dec 2027 51 0.93 0.089 0.0085 0.098 0.84

5 Jan 2028 52 0.84 0.090 0.0077 0.098 0.75

5 Feb 2028 53 0.75 0.091 0.0069 0.098 0.66

5 Mar 2028 54 0.66 0.092 0.0061 0.098 0.57

6 Apr 2028 55 0.57 0.093 0.0052 0.098 0.48

6 May 2028 56 0.48 0.093 0.0044 0.098 0.38

6 Jun 2028 57 0.38 0.094 0.0035 0.098 0.29

6 Jul 2028 58 0.29 0.095 0.0026 0.098 0.19

6 Aug 2028 59 0.19 0.096 0.0018 0.098 0.097

6 Sep 2028 60 0.097 0.097 0 0.098 0

 Debt Service Coverage Ratio
All figures are in lakhs
Particulars 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Receipts

a).Net Profit 6.00 10.36 11.60 12.95 14.43

b).Depreciation 0.31 0.49 0.43 0.38 0.33

c).Interest on termloan 0.24 0.42 0.33 0.23 0.13

Total 6.54 11.27 12.36 13.57 14.89

Repayments

a).Loan Principal 0.35 0.75 0.84 0.94 1.05

b).Interest on termloan 0.24 0.42 0.33 0.23 0.13

Total 0.59 1.17 1.17 1.17 1.17

DSCR 11.14 9.60 10.53 11.55 12.68

Average DSCR : 11.10

 Depreciation
All figures are in lakhs
Particulars Rate 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

Furniture & fixtures 10 2.00 1.88 1.70 1.53 1.37

Less Depreciation 0.12 0.19 0.17 0.15 0.14

Written down value 1.88 1.70 1.53 1.37 1.24

Computers/ Printers /Photocopier/Electronic gadget 15 1.0 0.91 0.78 0.66 0.56

Less Depreciation 0.088 0.14 0.12 0.099 0.084

Written down value 0.91 0.78 0.66 0.56 0.48

Racks & storage/Interior works 10 1.0 0.94 0.85 0.76 0.69

Less Depreciation 0.058 0.094 0.085 0.076 0.069

Written down value 0.94 0.85 0.76 0.69 0.62

Other investments 15 0.50 0.46 0.39 0.33 0.28

Less Depreciation 0.044 0.068 0.058 0.049 0.042

Written down value 0.46 0.39 0.33 0.28 0.24

Total less depreciation 0.31 0.49 0.43 0.38 0.33

Total written down value 4.69 4.21 3.78 3.40 3.07

 Assumption
The entire projection is based on the assumption that the sales for 5 years will be

All figures are in lakhs

31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

47.70 86.02 94.62 104.08 114.49

PHARMACY AND GENERAL ITEMS : 7320000

Also the total expense for the firm during the projection years will be as follows

31/03/24 31/03/25 31/03/26 31/03/27 31/03/28

34.37 64.81 71.29 78.42 86.26

• The depreciation is as follows

Particulars Value

Furniture & fixtures 10%

Computers/ Printers /Photocopier/Electronic gadget 15%

Racks & storage/Interior works 10%

Other investments 15%

• Cost of Machinery is based on direct purchase from the market on deepest study

• Value of raw materials & utility charges as per the current market conditions

• All other assumptions are calculated based on the basis of experience of the promoter and deep study

on the working of similar model

This report is created using www.finline.in . Finline have bears no financial responsibility on or behalf of any of
the authorized signatories
 Conclusion
The project as a whole describes the scope and viability of the Trading industry and mainly of the financial,
technical and its market potential.The project guarantee sufficient fund to repay the loan and also give a good
return on capital investment. When analyzing the social- economic impact, this project is able to generate an
employment of 5 and above. It will cater the demand of Trading and thus helps the other business entities to
increase the production and service which provide service and support to this industry. Thus more cyclic
employment and livelihood generation. So in all ways, we can conclude the project is technically and socially
viable and commercially sound too.

When we take a close look at the Debt Service Coverage Ratio (DSCR), the avg: DSCR is 11.10 : 1, which is at a
higher proposition and proposes a stable venture

The Profit and Loss shows a steady growth in profit throughout the year and the firm has a higher Current
Ratio (average) of 7.43, this shows the current assets and current liabilities are managed & balanced well.