PROJECT REPORT

OF

J & B Beverages

PURPOSE OF DOCUMENTS

This particular pre-feasibility is regarding CARBONATED SOFT DRINK Unit.

The objective of the pre-feasibility report is primarily to facilitate potential

entrepreneurs in project identification for investment and in order to serve his
objective; the document covers various aspects of the project concept development,
start-up, marketing, finance and management.

[We can modify the project capacity and project cost as per your requirement. We can
also prepare project report on any subject as per your requirement.]

Bhikangaon:-

Behind Government Hospital,

Shivaji Ward, Lakshmi Bai Marg

Bhikangaon, Khargone (451331)

 PROJECT AT A GLANCE

1. Name of Entrepreneur Amol Bhawsar

2. Constitutions (Legal status) Proprietorship

3. Father’s/Spouse Name Nand Kishor Bhawsar

4. Unit Address Behind Government Hospital,

Bhikangaon, Khargone (451331)

5. Product and Product Type Soft Drinks

Mineral Water Bottles

6. Name of the Project J & B Berverages

7. Cost of Project Rs. 67.07 Lakhs

8. Means of Finance

Term Loan Rs. 25.00 Lakh

Own Capital Rs. 42.07 Lakh

Working Capital Rs. 5.00 Lakh

9. Debt Service Coverage Ratio 2.77

10. Pay Back Point 7 years

11. Project Implementation Period 4 months

12. Employment 8 Persons

13. Power Requirement 50 HP

14. Major Raw Materials Bottle, Sugar,

Carbonated Water, Flavours

15. Estimated Annual Sales Turnover Rs. 63.29 Lakh

16. Detailed Cost of Project and Means of Finance

 J&B Beverages
Cost of Project
Particulars Amount (in Lakh)

Plant and Machineries 38.00

Land(Owned) 8.07

Construction 15.00

Margin for Working Capital 5.00

Contingencies 1.00
------------------------------------------------------------------------------------------------------------------
TOTAL 67.07

Means of Finance
Particulars Amount (in Lakh)

Promoters contribution

- Equity capital 42.07

- Secured Loan 25.00

*
TOTAL 67.07
 PROJECT REPORT ON CARBONAYTED SOFT DRINKS

INTRODUCTION:
Carbonated soft drinks constitute the major category in “Aerated Soft Drinks”, the other
two categories being juice based soft drinks and squash, sharbat and syrup. Various
types of soft drinks including orange, lime and lemon based drinks as well as soda water
fall in the category of aerated soft drinks. These water drinks consist of water, carbon-
di-oxide, colour, additives and preservative. In a tropical country like India, which has
oppressive summers, there is substantial market for aerated soft drinks.

MARKET POTENTIAL:
India Carbonates (Soft drinks) Market Size, Growth and Forecast Analytics to 2026 is a
broad level market review of Carbonates market in India.
Sweetened, non-alcoholic drinks containing carbon dioxide. Excludes carbonated tea-
based and coffee-based products (included in iced/rtd tea drinks and iced/rtd coffee
drinks respectively) and carbonated sports drinks and energy drinks. Ans also excludes
sweetened water-based carbonated flavored drinks. These are included under Enhanced
Water or Flavored Water. Includes syrups for home carbonated soft drinks dispensers
and out of home fountain syrups (expressed in rtd volume). And includes carbonated
juice, carbonated nectars and products, regardless of juice content and soda water i.e.,
carbonated water with sodium salts.
Carbonates market in India registered a positive compound annual growth rate (CAGR)
of 9.78% during the period 2016 to 2021 with a sales value of INR 941,749.42 Million in
2021, an increase of 55.38% over 2020. The market achieved its strongest performance
in 2021, when it grew by 55.38% over its previous year and its weakest performance in
2020, when it fell by -16.23% over 2019.
The research handbook provides up-to-date market size data for period 2016-2021 and
illustrative forecast to 2026 premised on Covid-19 hit, covering key market aspects like
Sales Value and Volume for Carbonates and its variants .
Furthermore, the research handbook details out Sales Value and Volume for top brands
for the year 2018 to 2021 and overall market sales by Distribution Channel (Dollar
Stores, Variety Store & General Merchandise Retailers, Cash & Carries and Warehouse
Clubs, Convenience Stores & Gas Stations, Department Stores, Drug Stores &
Pharmacies, Chemists/Pharmacies, Parapharmacies/Drugstores, eRetailers, Food &
Drinks Specialists, Health & Beauty Stores, Hypermarkets & Supermarkets, Direct
Sellers, Others, On Trade, Vending Machines, Other Specialist Retailers, Tobacco
Specialists) where ever applicable.
Due to on going large scale uncertainties in the market due to COVID-19 pandemic, the
research handbook acts as an essential tool for companies active or planning to venture
in to India's Carbonates (Soft drinks) market. The comprehensive statistics within the
research handbook provides insight into the operating environment of the market and
also ensures right business decision making based on historical trends and industry
model based forecasting.
Sales Values in the handbook are depicted in USD ($) and local currency of country and
Volumes are represented in M Liters.
*Note: Certain content / sections in the research handbook may be removed or altered
based on the availability and relevance of data.

Scope
– Overall Carbonates (Soft drinks) market value and volume analytics with growth
analysis from 2016 to 2026.
– Value and Volume terms for the top brands.
– Distribution channel sales analytics from 2018-2021.

Reasons to Buy
– Get access to authoritative and granular data on the Carbonates (Soft drinks) market
and fill in the gaps in understanding of trends and the components of change behind
them.
– Enhance your understanding of the market to update your strategic and tactical plans
based on volume and value changes, brand dynamics and distribution trends.
– Analyze the components of change in the market by looking at historic and future
growth patterns.
– Use the data to understand future patterns of the market trends from winners and
losers to category dynamics and thereby quickly and easily identify the key areas in
which you want to compete in the future.

PLANT CAPACITY:
The production basis would be as under at 40% capacity:

Particulars
No. of bottles per crate 30 bottles

Daily production 175 crates

Annual working days 250

Average capacity utilization 40.00%

Annual production at 35% capacity

13,12,500Bottles

utilization:

* Crates 60,000

* Bottles Rs. 63.29lakh.

It is proposed to produce Jeera and Water based drink sas given below:

Products Units
Jeera 15,000
Sprit 10000
Water 20000
Total 45000

The main raw materials required are sugar, citric acid, essence, activated carbon, caustic
soda, glucose & carbon-di-oxide and the annual requirements are as under:
 Quantity of Raw Total Cost Per
Item Name UOM Unit Rate
Material Annum

Sugar MT 14.4 30,000.00 4,32,000.00

Essence Kilograms 135 1,850.00 2,49,750.00
Carbon-di-
Kilograms 2400 100 2,40,000.00
oxide

Bottles 13,50,000 2 27,00,000.00

Totals 36,21,750.00

All the above materials would be available from the open market.

PROCESS:
The main process steps are:

i) Making concentrate of sugar, glucose, citric acid, essence and preservatives.

ii) Feeding the concentrate into the machine.
iii) Releasing the concentrate in each bottle in a required proportion.
iv) Filling the bottle with treated water.
v) Placing crown-cork on the bottle and passing through a shaker for proper mixing.

PLANT CAPACITY:
35.00 %in first year with 5.00% increase PA in subsequent year is presumed.

MACHINERY:
The major equipment required for the production of carbonated soft drinks are:
S No. Particulars Unit
1 Automatic bottle filling machine 1no.
2 Automatic bottle washing machine 1no.
3 Carbonation unit 1set
4 Bottle collection & revolving table 1no.
5 Steam jacket tank 1no.
6 Water treatment plant 1no.
7 Baby boiler 1no.
8 Refrigeration unit 1no.
9 Chain conveyor 1no.
11 Crowncorking machine 1no.
INFRASTRUCTURE
The main infrastructure facilities required are:

S No. Particulars Unit

1 Land 7700sq.ft.
2 Shed 2600sq.ft
3 Power 37 KW
4 Water 2000 ltr. Per day

SALES REALISATION:
The market price of a Gold Spot, Thumps Up etc. is in the range of Rs6.00 to 8.00 per
bottle. Providing for distributors/dealers commission, GST etc. Considering that a tiny
unit would have to face competition from premier brands, a market penetration price of
Average Rs 7/- per bottle i.e. Rs 210/- per crate is considered for orange, lime, lemon
drinks soda water etc.

STATUTORY/GOVERNMENT APPROVALS
The Ministry of Food Processing Industries has been operating several plan schemes for
the development of processed food sector in the country during the 10th Plan. One of
the schemes relates to the Technology Up-gradation/ Establishment/ Modernization of
food processing industries.

The Indian food processing industry is regulated by several laws which govern the
aspects of sanitation, licensing and other necessary permits that are required to start up
and run a food business. The legislation that dealt with food safety in India was the
Prevention of Food Adulteration Act, 1954 (hereinafter referred to as "PFA"). The PFA
had been in place for over five decades and there was a need for change due to varied
reasons which include the changing requirements of our food industry. The act brought
into force in place of the PFA is the Food Safety and Standards Act, 2006 (hereinafter
referred to as "FSSA") that overrides all other food related laws.

FSSA initiates harmonization of India's food regulations as per international standards.

It establishes a new national regulatory body, the Food Safety and Standards Authority
of India (hereinafter referred to as "FSSAI"), to develop science based standards for
food and to regulate and monitor the manufacture, processing, storage, distribution,
sale and import of food so as to ensure the availability of safe and wholesome food for
human consumption. Entrepreneur may contact State Pollution Control Board where
ever it is applicable.
 All food imports will therefore be subject to the provisions of the FSSAI and rules and
regulations which as notified by the Government on 5th of August 2011 will be
applicable.

Key Regulations of FSSA

A. Packaging and Labeling

B. Sign age and Customer Notices

B. Licensing Registration and Health and Sanitary Permits

 Financial Aspects
J&B Beverages
Cost of Project
Particulars Amount (in Lakh)

Plant and Machineries 38.00

Land(Owned) 8.07

Construction 15.00

Margin for Working

Capital 5.00

Contingencies 1.00

TOTAL 29.07

Means of Finance
Particulars Amount (in Lakh)

Promoters contribution

- Equity capital 42.07

- Secured Loan -13.00

*
TOTAL 29.07

RATIOS
GP RATIO 32.64% 36.90% 35.80% 34.77% 33.36% 32.24% 33.17%
EBITDA 26.39% 28.43% 27.32% 26.29% 24.87% 23.75% 24.66%
PAT 7.59% 13.57% 14.08% 14.47% 14.43% 14.49% 15.99%
 D.S.C.R. CHART (FOR ALL LOANS)
(Rs. In Lacs)

PARTICULARS 2024-25 2025-26 2026-27 2027-28 2027-28 2027-28 2028-29

(PROV.) (PROV.) (PROV.) (PROV.) (PROV.) (PROV.) (PROV.)

NET PROFIT AFTER TAX 4.80 11.83 12.89 13.91 14.56 15.36 17.79

DEPRECIATION 7.20 6.20 5.33 4.59 3.96 3.41 2.95

INTEREST ON LOANS 3.10 2.81 2.49 2.12 1.72 1.27 0.77

TOTAL (A) 15.10 20.84 20.71 20.62 20.24 20.04 21.51

INTEREST ON LOANS 3.10 2.81 2.49 2.12 1.72 1.27 0.77

INSTALLMENT OF LOAN 5.14 5.14 5.14 5.14 5.14 5.14 5.14

TOTAL (B) 8.24 7.95 7.62 7.26 6.86 6.41 5.91

D.S.C.R. (A/B) 1.83 2.62 2.72 2.84 2.95 3.13 3.64

AVERAGE D.S.C.R. (2019-2027) 2.77

 J&B Beverages
PROJECTED PROFITABLITY CHART (Rs in Lakhs)
Particulars 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47
12 months 12 months 12 months 12 months 12 months 12 months 12 months

Revenue from operation 63.29 87.16 91.52 96.10 100.90 105.95 111.25
EXPORT SALES 0.00 0.00 0.00 0.00 0.00 0.00 0.00
DOMESTIC SALES 63.29 87.16 91.52 96.10 100.90 105.95 111.25

Total 63.29 87.16 91.52 96.10 100.90 105.95 111.25

Cost of Production
Raw Material Consumption 39.38 41.76 44.28 46.96 49.80 52.82 56.01
Labour Cost 2.36 1.88 2.66 3.29 4.48 5.28 5.60
Processing Cost including power and water 10.50 11.71 12.30 12.91 13.56 14.24 14.95
Quality Control Cost 0.03 0.03 0.03 0.03 0.03 0.04 0.04
HEXENE 0.04 0.04 0.04 0.05 0.05 0.05 0.06
Repair and Maintenance 0.16 0.17 0.18 0.18 0.19 0.20 0.21
TOTAL COST OF PRODUCTION 52.46 55.59 59.49 63.43 68.12 72.63 76.87

Add: Opening WIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less: Closing WIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Add: Opening Finished Goods 0.00 9.83 10.42 11.15 11.89 12.77 11.89
Less: Closing Finished Goods 9.83 10.42 11.15 11.89 12.77 13.61 14.40
SUB TOTAL 42.63 55.00 58.76 62.69 67.24 71.79 74.35

GROSS PROFIT 20.66 32 33 33 34 34 37

33% 37% 36% 35% 33% 32% 33%

Administration exp 1.35 1.74 1.83 1.92 2.02 2.12 2.22

Selling costs 1.39 4.36 4.58 4.80 5.05 5.30 5.56
Bank Charges 0.05 0.06 0.07 0.08 0.09 0.10 0.12
Miscellaneous Consumables 1.16 1.22 1.28 1.35 1.41 1.49 1.56
Interest on Working Capital 0.48 0.48 0.48 0.48 0.48 0.48 0.48
Interest on secured Loan 2.63 2.34 2.01 1.65 1.25 0.80 0.29
Depreciation 7.20 6.20 5.33 4.59 3.96 3.41 2.95
SUB TOTAL 14.25 16.39 15.58 14.87 14.25 13.69 13.18
7.00
NET PROFIT BEFORE TAX 6.40 15.78 17.19 18.54 19.41 20.48 23.72
LESS:-PROVISION FOR TAX 1.60 3.94 4.30 4.64 4.85 5.12 5.93
NET PROFIT AFTER TAX 4.80 11.83 12.89 13.91 14.56 15.36 17.79
7.6% 14% 14% 14% 14% 14% 16%
 PROJECTED BALANCE SHEET
Particulars 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47

Capital 0.00 42.07 42.07 42.07 42.07 42.07 42.07

Add: Addition during the year (Including
Share Premium) 42.07 0.00 0.00 0.00 0.00 0.00 0.00
SPR 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Reserves and Surplus 4.80 16.63 29.52 43.43 57.99 73.35 91.14
Less: Drawings 0.96 7.49 20.67 32.57 43.49 55.01 68.35

TOTAL 45.91 51.22 50.93 52.93 56.57 60.41 64.85

CC Limit 5.00 5.00 5.00 5.00 5.00 5.00 5.00

Secured Loan

Loan From Bank 22.49 19.69 16.56 13.08 9.18 4.84 0.00

Current Liab. & Provisions

Provision for taxation 1.60 3.94 4.30 4.64 4.85 5.12 5.93
Sundry Creditors 6.47 10.30 10.92 11.58 12.28 13.02 13.81
0.00
TOTAL :- 81.47 90.15 87.71 87.22 87.88 88.39 89.60
0.00

PROJECTED BALANCE SHEET

Particulars 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47

FIXED ASSETS

Gross Block 0.00 45.80 39.61 34.27 29.68 25.72 22.30

Addition in Fixed Assets 53.00 0.00 0.00 0.00 0.00 0.00 0.00
Deletion in Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less: Depreciation 7.20 6.20 5.33 4.59 3.96 3.41 2.95

Net Block 45.80 39.61 34.27 29.68 25.72 22.30 19.36

Current Assets

Receivables
Foreign 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Domestic 1.73 2.39 2.51 2.63 2.76 2.90 3.05
Deposits and Advances 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Work in Progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Finished Goods Stock 9.83 10.42 11.15 11.89 12.77 13.61 14.40
Stock of Raw Material 2.16 2.29 2.43 2.57 2.73 2.89 3.07
Other Current Assets 3.78 3.97 4.17 4.38 4.59 4.82 5.07
Cash & Bank Balances 17.92 31.23 32.93 35.82 39.06 41.61 44.40

TOTAL :- 81.47 90.15 87.71 87.22 87.88 88.39 89.60

 FIXED ASSET BLOCK
FIXED ASSETS 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
0.35 0.37 0.39 0.41 0.43 0.45 0.47
Gross Block(P&M) 0.00 32.30 27.46 23.34 19.84 16.86 14.33
Addition in Fixed Assets 38.00 0.00 0.00 0.00 0.00 0.00 0.00
Deletion in Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less: Depreciation 5.70 4.85 4.12 3.50 2.98 2.53 2.15

Net Block 32.30 27.46 23.34 19.84 16.86 14.33 12.18

Gross Block(Construction) 0.00 13.50 12.15 10.94 9.84 8.86 7.97

Addition in Fixed Assets 15.00 0.00 0.00 0.00 0.00 0.00 0.00
Deletion in Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Less: Depreciation 1.50 1.35 1.22 1.09 0.98 0.89 0.80

Net Block 13.50 12.15 10.94 9.84 8.86 7.97 7.17

Total Block 53.00 45.80 39.61 34.27 29.68 25.72 22.30
Total Depriciation 7.20 6.20 5.33 4.59 3.96 3.41 2.95
 PROJECTED CASH FLOW STATEMENT
Particulars 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47

SOURCES OF FUNDS

Net Profit Before Taxes 6.40 15.78 17.19 18.54 19.41 20.48 23.72
Depreciation 7.20 6.20 5.33 4.59 3.96 3.41 2.95
Increase in Capital 42.07 0.00 0.00 0.00 0.00 0.00 0.00
Increase in SPR 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase In CC Limit 5.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase In current Liabiity 8.07 6.17 0.98 1.00 0.92 1.01 1.60
Increase in Secured Loan 22.49 0.00 0.00 0.00 0.00 0.00 0.00
Decrease in Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Decrease in Current Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL:- 91.24 28.14 23.50 24.14 24.29 24.90 28.27

DISPOSITION OF FUNDS

Investment in Fixed Assets 53.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Current Assets 17.75 1.56 1.19 1.22 1.39 1.38 1.36
Decrease In current Liabiity 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Decrease in Ssecured Loan 0.00 2.80 3.13 3.49 3.89 4.34 4.84
Taxation for the Year 1.60 3.94 4.30 4.64 4.85 5.12 5.93
Drawings 0.96 6.52 13.18 11.91 10.92 11.52 13.34

TOTAL:- 73.31 14.83 21.79 21.25 21.05 22.35 25.47

Opening Balance of Cash 0.00 17.92 31.23 32.93 35.82 39.06 41.61
Surplus during the Year 17.92 13.31 1.70 2.89 3.24 2.54 2.80
Closing Balance of Cash 17.92 31.23 32.93 35.82 39.06 41.61 44.40
 BALANCE SHEET ANALYSIS
Particulars 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47

Sales per month 5.27 7.26 7.63 8.01 8.41 8.83 9.27
Raw Material per month 3.28 3.48 3.69 3.91 4.15 4.40 4.67
Raw Material carried 2.16 2.29 2.43 2.57 2.73 2.89 3.07
Stock in process 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Finished Goods 9.83 10.42 11.15 11.89 12.77 13.61 14.40
Stores 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sundry Creditors 6.47 10.30 10.92 11.58 12.28 13.02 13.81
Debtor/Creditors Ratio 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Tangible Net Worth 45.91 51.22 50.93 52.93 56.57 60.41 64.85
Adj. Tangible Net Worth 45.66 50.97 50.68 52.68 56.32 60.16 64.60
Total Liabilities 35.56 38.93 36.78 34.29 31.32 27.99 24.74
Current Assets 35.67 50.54 53.43 57.54 62.17 66.09 70.24
Current Liabilities 13.07 19.24 20.22 21.22 22.13 23.14 24.74
Current Ratio 2.7 2.6 2.6 2.7 2.8 2.9 2.8
Debt/Equity Ratio 0.8 0.8 0.7 0.6 0.6 0.5 0.4
Quasi Equity ratio 0.19 0.27 0.30 0.32 0.34 0.35 0.38
TOL/TNW 0.77 0.76 0.72 0.65 0.55 0.46 0.38
TOL/TNW Quasi Equity 0.52 0.55 0.54 0.52 0.48 0.43 0.38
TOL/Adjusted TNW 0.78 0.76 0.73 0.65 0.56 0.47 0.38
TOL/Adjusted TNW Quasi Equity 0.52 0.55 0.55 0.52 0.48 0.43 0.38
 WORKING CAPITAL REQUIREMENTS
Particulars 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47

Receipt per month 5.27 7.26 7.63 8.01 8.41 8.83 9.27
Raw Material per month 3.28 3.48 3.69 3.91 4.15 4.40 4.67

Carry as on Balance Sheet Date

Raw material in Rs 2.16 2.29 2.43 2.57 2.73 2.89 3.07

Raw material in bottles 1312500 1378125 1447031 1519383 1595352 1675120 1758876

Working in Progess 0.00 0.00 0.00 0.00 0.00 0.00 0.00

WIP in bottles 3596 3776 3964 4163 4371 4589 4819

FG in Rs. 9.83 10.42 11.15 11.89 12.77 13.61 14.40

FG in bottles 323630 339812 356802 374642 393374 413043 433695
Day Produced units

Receivabes 1.73 2.39 2.51 2.63 2.76 2.90 3.05

Day's Net Sales 10.00 10.00 10.00 10.00 10.00 10.00 10.00

Other Current Assets 21.95 35.45 37.35 40.45 43.91 46.68 49.72
Total Current Assets (A) 35.67 50.54 53.43 57.54 62.17 66.09 70.24

Sundry Creditors 6.47 10.30 10.92 11.58 12.28 13.02 13.81

Other Current Liability 1.60 3.94 4.30 4.64 4.85 5.12 5.93
Total Current Liabilities 8.07 14.24 15.22 16.22 17.13 18.14 19.74
(Except Bank Brrowings)
Working Capital Gap 27.60 36.30 38.22 41.32 45.03 47.95 50.50
Own Contribution Required 8.92 12.64 13.36 14.39 15.54 16.52 17.56
(25% of A or B)
Own Contribution Actual 22.60 31.30 33.22 36.32 40.03 42.95 45.50
Bank Finance Required 5.00 5.00 5.00 5.00 5.00 5.00 5.00
Excess Borrowing 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Maximum Permissible Bank 18.68 23.67 24.86 26.94 29.49 31.42 32.94
Finance(A)
Bank Finance Required (B) 5.00 5.00 5.00 5.00 5.00 5.00 5.00
Excess Borrowing (if B>A) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
 FUND FLOW STATEMENT
Particulars 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47

Long Term Sources

Net Profit After Tax 4.80 11.83 12.89 13.91 14.56 15.36 17.79
Investment Allowance 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Depreciation 7.20 6.20 5.33 4.59 3.96 3.41 2.95
Decrease in Fixed Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Decrease in Miscellaneous Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Addition to Capital 42.07 0.00 0.00 0.00 0.00 0.00 0.00
Increase in SPR 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Unsecured Loan 22.49 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL:- 76.56 18.03 18.22 18.50 18.52 18.77 20.74

Long Term Uses

Net loss 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Increase in Non Current Assets 53.00 0.00 0.00 0.00 0.00 0.00 0.00
Dividends/Drawings 0.96 6.52 13.18 11.91 10.92 11.52 13.34
Decrease in Unsecured Loan 0.00 2.80 3.13 3.49 3.89 4.34 4.84
Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL:- 53.96 9.33 16.31 15.39 14.81 15.86 18.19

Surplus in Long Term (A) 22.60 8.70 1.92 3.11 3.71 2.91 2.55
Increase in Current Assets 35.67 14.87 2.89 4.11 4.63 3.92 12.70
Increase in Other Current Liabilities 8.07 6.17 0.98 1.00 0.92 1.01 3.53
Increase in Working Capital Gap (B) 27.60 8.70 1.92 3.11 3.71 2.91 9.17
Net Surplus (A-B) -5.00 0.00 0.00 0.00 0.00 0.00 -6.62
Increase in Bank Finance 5.00 0.00 0.00 0.00 0.00 0.00 0.00
(For Working Capital)
Increase in Sales 63.29 23.88 4.36 4.58 4.80 5.05 15.15

EBITDA
PARTICULARS 2024-25 2025-26 2026-27 2027-28 2027-28 2027-28 2028-29
(PROV.) (PROV.) (PROV.) (PROV.) (PROV.) (PROV.) (PROV.)
NET PROFIT AFTER TAXES 4.80 11.83 12.89 13.91 14.56 15.36 17.79
ADD:- INTEREST 3.10 2.81 2.49 2.12 1.72 1.27 0.77
ADD:- TAXES 1.60 3.94 4.30 4.64 4.85 5.12 5.93
ADD:- DEPRICIATION 7.20 6.20 5.33 4.59 3.96 3.41 2.95
EBITDA 16.70 24.78 25.01 25.26 25.10 25.16 27.44
Capacity of plant in bottl1e 3750000.00 15000 Bottle in a day
250 working days ONE SHIFTS OF 8 HRS PER DAY
CAPACITY CHART
Years
Particulars i ii iii iv v vi vii
Capacity 35% 37% 39% 41% 43% 45% 47%
12 months 12 months 12 months 12 months 12 months 12 months 12 months
Opening stock F.G.
Water Bottle 0.00 194178.08 203886.99 214081.34 224785.40 236024.67 247825.91
Jeera Soda 0.00 129452.05 135924.66 142720.89 149856.93 157349.78 165217.27
Total 0.00 323630.14 339811.64 356802.23 374642.34 393374.45 413043.18

Production during the year

Water Bottle 787500.00 826875.00 868218.75 911629.69 957211.17 1005071.73 1055325.32
Jeera Soda 525000.00 551250.00 578812.50 607753.13 638140.78 670047.82 703550.21
Total 1312500.00 1378125.00 1447031.25 1519382.81 1595351.95 1675119.55 1758875.53

Closing stock F.G.

Water Bottle 194178.08 203886.99 214081.34 224785.40 236024.67 247825.91 260217.20
Jeera Soda 129452.05 135924.66 142720.89 149856.93 157349.78 165217.27 173478.13
Total 323630.14 339811.64 356802.23 374642.34 393374.45 413043.18 433695.34

Sales in Bottle
Water Bottle 593321.92 817166.10 858024.40 900925.62 945971.90 993270.50 1042934.02
Jeera Soda 395547.95 544777.40 572016.27 600617.08 630647.93 662180.33 695289.35
Total sales in Bottles 988869.86 1361943.49 1430040.67 1501542.70 1576619.84 1655450.83 1738223.37
0.60 0.60 0.60 0.60 0.60 0.60 0.60
Sales price of per Bottle
Water Bottle 6.00 6.00 6.00 6.00 6.00 6.00 6.00
Jeera Soda 7.00 7.00 7.00 7.00 7.00 7.00 7.00

Sales in Rs in Lakh
Water Bottle 35.60 49.03 51.48 54.06 56.76 59.60 62.58
Jeera Soda 27.69 38.13 40.04 42.04 44.15 46.35 48.67
Total 63.29 87.16 91.52 96.10 100.90 105.95 111.25
 Calculation of Raw Material Consumption i

TOTAL CAPACITY 3750000.00 3750000.00 3750000.00 3750000.00 3750000.00 3750000.00 3750000.00

LEVEL OF CAPACITY 0.35 0.37 0.39 0.41 0.43 0.45 0.47
NO OF MONTHS 12.00 12.00 12.00 12.00 12.00 12.00 12.00
TOTAL RAW MATERIAL 1312500.00 1378125.00 1447031.25 1519382.81 1595351.95 1675119.55 1758875.53

Calculation of Raw Material Consumption in Rs.

Particulars i ii iii iv v vi vii
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47

Required Raw Material 1312500.00 1378125.00 1447031.25 1519382.81 1595351.95 1675119.55 1758875.53
Price of Raw Material per Bottle 3.00 3.03 3.06 3.09 3.12 3.15 3.18
Total Raw Material Consumed 39.38 41.76 44.28 46.96 49.80 52.82 56.01

Particulars i ii iii iv v vi vii

Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47

Raw Material in Bottles 1312500 1378125 1447031 1519383 1595352 1675120 1758876
Closing Stock of Raw Material 71918 75514 79289 83254 87417 91787 96377
Price of Raw Material 3.00 3.03 3.06 3.09 3.12 3.15 3.18
Value of Closing Stock 2.16 2.29 2.43 2.57 2.73 2.89 3.07

Calculation of wip closing stock

Particulars i ii iii iv v vi vii
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47
Total Production 1312500.00 1378125.00 1447031.25 1519382.81 1595351.95 1675119.55 1758875.53
Closing WIP in units 3596 3776 3964 4163 4371 4589 4819
Per unit value of wip 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Closing WIP 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Calculation of closing stock of Finished Goods

Particulars i ii iii iv v vi vii
Capacity 0.35 0.37 0.39 0.41 0.43 0.45 0.47
Closing Stock of F.G.
Water Bottle 194178 203887 214081 224785 236025 247826 260217
Jeera Soda 129452 135925 142721 149857 157350 165217 173478
Cost per unit of F.G. 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Value of Closing Stock
Water Bottle 7.76 8.22 8.80 9.38 10.08 10.75 11.37
Jeera Soda 2.07 2.19 2.35 2.50 2.69 2.87 3.03
TOTAL 9.83 10.42 11.15 11.89 12.77 13.61 14.40
 Union Bank Loan(Rate 11%)
Year Particulars Opening Balance Interest Repayment Closing Balance Total Intrest Total Repayment

2024-25 april 2500000 22916.67 42806 2480110.67

may 2480110.667 22734.35 42806 2460039.01
june 2460039.014 22550.36 42806 2439783.37
july 2439783.372 22364.68 42806 2419342.05
aug 2419342.053 22177.30 42806 2398713.36
sep 2398713.355 21988.21 42806 2377895.56
oct 2377895.561 21797.38 42806 2356886.94
nov 2356886.937 21604.80 42806 2335685.73
dec 2335685.734 21410.45 42806 2314290.19
jan 2314290.186 21214.33 42806 2292698.51
feb 2292698.513 21016.40 42806 2270908.92
march 2270908.916 20816.67 42806 2248919.58 262591.58 513672
2025-26 april 2248919.581 20615.10 42806 2226728.68
may 2226728.677 20411.68 42806 2204334.36
june 2204334.357 20206.40 42806 2181734.76
july 2181734.755 19999.24 42806 2158927.99
aug 2158927.99 19790.17 42806 2135912.16
sep 2135912.164 19579.19 42806 2112685.36
oct 2112685.358 19366.28 42806 2089245.64
nov 2089245.641 19151.42 42806 2065591.06
dec 2065591.059 18934.58 42806 2041719.64
jan 2041719.644 18715.76 42806 2017629.41
feb 2017629.407 18494.94 42806 1993318.34
march 1993318.344 18272.08 42806 1968784.43 233536.85 513672
2026-27 april 1968784.428 18047.19 42806 1944025.62
may 1944025.619 17820.23 42806 1919039.85
june 1919039.854 17591.20 42806 1893825.05
july 1893825.053 17360.06 42806 1868379.12
aug 1868379.116 17126.81 42806 1842699.92
sep 1842699.924 16891.42 42806 1816785.34
oct 1816785.34 16653.87 42806 1790633.21
nov 1790633.206 16414.14 42806 1764241.34
dec 1764241.343 16172.21 42806 1737607.56
jan 1737607.556 15928.07 42806 1710729.62
feb 1710729.625 15681.69 42806 1683605.31
march 1683605.313 15433.05 42806 1656232.36 201119.93 513672
2027-28 april 1656232.362 15182.13 42806 1628608.49
may 1628608.492 14928.91 42806 1600731.40
june 1600731.403 14673.37 42806 1572598.77
july 1572598.774 14415.49 42806 1544208.26
aug 1544208.263 14155.24 42806 1515557.51
sep 1515557.505 13892.61 42806 1486644.12
oct 1486644.116 13627.57 42806 1457465.69
nov 1457465.687 13360.10 42806 1428019.79
dec 1428019.789 13090.18 42806 1398303.97
jan 1398303.971 12817.79 42806 1368315.76
feb 1368315.757 12542.89 42806 1338052.65
march 1338052.651 12265.48 42806 1307512.13 164951.77 513672
2028-29 april 1307512.134 11985.53 42806 1276691.66
 may 1276691.662 11703.01 42806 1245588.67
june 1245588.669 11417.90 42806 1214200.56
july 1214200.565 11130.17 42806 1182524.74
aug 1182524.737 10839.81 42806 1150558.55
sep 1150558.547 10546.79 42806 1118299.33
oct 1118299.334 10251.08 42806 1085744.41
nov 1085744.411 9952.66 42806 1052891.07
dec 1052891.068 9651.50 42806 1019736.57
jan 1019736.569 9347.59 42806 986278.15
feb 986278.1545 9040.88 42806 952513.04
march 952513.0376 8731.37 42806 918438.41 124598.27 513672
2029-30 april 918438.4071 8419.02 42806 884051.43
may 884051.4258 8103.80 42806 849349.23
june 849349.2306 7785.70 42806 814328.93
july 814328.9319 7464.68 42806 778987.61
aug 778987.6137 7140.72 42806 743322.33
sep 743322.3335 6813.79 42806 707330.12
oct 707330.1216 6483.86 42806 671007.98
nov 671007.981 6150.91 42806 634352.89
dec 634352.8875 5814.90 42806 597361.79
jan 597361.789 5475.82 42806 560031.61
feb 560031.6054 5133.62 42806 522359.23
march 522359.2284 4788.29 42806 484341.52 79575.11 513672
2030-31 april 484341.5214 4439.80 42806 445975.32
may 445975.3186 4088.11 42806 407257.43
june 407257.4257 3733.19 42806 368184.62
july 368184.6188 3375.03 42806 328753.64
aug 328753.6445 3013.58 42806 288961.22
sep 288961.2195 2648.81 42806 248804.03
oct 248804.0307 2280.70 42806 208278.73
nov 208278.7343 1909.22 42806 167381.96
dec 167381.9561 1534.33 42806 126110.29
jan 126110.2907 1156.01 42806 84460.30
feb 84460.30166 774.22 42806 42428.52
march 42428.5211 388.93 42817.45 0.00 29341.93 513683.45