ANUKRITI DESIGNS

Presented by:
Anasmita Ghosh
Hanil Devdattbhai Acharya
Jimmy
Ankit Ashray Kujur
Shraddha K
 Overview of Anukriti Designs
• Interior Design Firm – Specializes in interior decoration services
– Range of services: Initial conception of design to final execution of design
• Partnership Firm
– Mr. Hansaraja – invested Rs. 15,00,000
– Mr. Vikram – invested Rs. 15,00,000
– Bank Loan – Rs. 10,00,000 with 15% interest
• Project Value based on: Design and drawings, Contractor Prices, Cost of
Items used for Design, Remuneration of Firm and Designers, Misc. Charges.
• Payment Plan – In Four Phases
– Advance payment – 20%
– After 1st phase of implementation – 30%
– After 2nd phase of implementation – 30%
– At Completion – Final 20%
 Sales Forecast for 1 Year st

Sales Forecast for 1st Year

60

50

40
Lacs

30

20

10

0
April May June July August September October November December January February March
Profit and Loss Account: 1st Quarter
Profit and Loss Account April-June (Q1) 2017
Revenue
Services Revenue of Order 2017/1 (Value: 30 lac) 21,55,800.00
Part payment of Order 2017/2 (Value: 32 lac) 11,49,760.00
Part payment of Order 2017/3 (Value: 30 lac) 10,77,900.00
Total Revenue 43,83,460.00

Expenses
Offi ce Rent 2,70,000.00
Salary to employees 11,40,000.00
Telephone lines 6,000.00
Internet subscription 6,000.00
Payment to Construction Contractor 20,00,000.00
Payment done to Painting contactor 2,75,000.00
Payment done to Furniture vendor 3,75,000.00
Payment done to Flooring vendor 3,75,000.00
Transport and other Misc. Expenses 2,50,000.00
Offi ce Supplies used 20,000.00
Advertising and Marketing 20,000.00
Trade licencing 2,500.00
Insurance Premium 10,000.00
Domain Reg and Web hosting 5,000.00
Company Registering 25,000.00
Total Expenses 47,79,500.00
Profit/Loss (3,96,040.00)
Profit and Loss Account: 2nd Quarter
Profit and Loss Account July-Sept (Q2) 2017
Revenue
Part payment of Order 2017/2 (Value: 32 lac) 11,49,760.00
Part payment of Order 2017/3 (Value: 30 lac) 10,77,900.00
Services Revenue of Order 2017/4 (Value: 28 lac) 20,12,080.00
Services Revenue of Order 2017/5 (Value: 32 lac) 22,99,520.00
Part payment of Order 2017/6 (Value: 32 lac) 11,49,760.00
Part payment of Order 2017/7 (Value: 30 lac) 10,77,900.00
Total Revenue 87,66,920.00

Expenses
Offi ce Rent 2,70,000.00
Salary to employees 11,40,000.00
Telephone lines 6,000.00
Internet subscription 6,000.00
Payment to Construction Contractor 38,00,000.00
Payment done to Painting Contactor 6,40,000.00
Payment done to Furniture vendor 7,20,000.00
Payment done to Flooring vendor 6,00,000.00
Transport and other Misc. Expenses 4,00,000.00
Offi ce Supplies used 20,000.00
Advertising and Marketing 20,000.00
Total Expenses 76,22,000.00
Profit/Loss 11,44,920.00
Profit and Loss Account: 3rd Quarter
Profit and Loss Account Oct-Dec (Q3) 2017
Revenue
Part payment of Order 2017/6 (Value: 32 lac) 11,49,760.00
Part payment of Order 2017/7 (Value: 30 lac) 10,77,900.00
Services Revenue of Order 2017/8 (Value: 26 lac) 18,68,360.00
Services Revenue of Order 2017/9 (Value: 30 lac) 21,55,800.00
Part payment of Order 2017/10 (Value: 34 lac) 12,21,620.00
Part payment of Order 2017/11 (Value: 29 lac) 10,41,970.00
Total Revenue 85,15,410.00

Expenses
Offi ce Rent 2,70,000.00
Salary to employees 11,40,000.00
Telephone lines 6,000.00
Internet subscription 6,000.00
Payment to Construction Contractor 36,00,000.00
Payment done to Painting contactor 6,40,000.00
Payment done to Furniture vendor 6,40,000.00
Payment done to Flooring vendor 6,80,000.00
Transport and other Misc. Expenses 4,00,000.00
Offi ce Supplies used 20,000.00
Advertising and Marketing 20,000.00
Total Expenses 74,22,000.00
Profit/Loss 10,93,410.00
Profit and Loss Account: 4th Quarter
Profit and Loss Account Jan-Mar (Q4) 2017
Revenue
Part payment of Order 2017/10 (Value: 34 lac) 12,21,620.00
Part payment of Order 2017/11 (Value: 29 lac) 10,41,970.00
Total Revenue 22,63,590.00

Expenses
Offi ce Rent 2,70,000.00
Salary to employees 11,40,000.00
Telephone lines 6,000.00
Internet subscription 6,000.00
Payment to Construction Contractor 8,00,000.00
Payment done to Painting contactor 1,10,000.00
Payment done to Furniture vendor 1,50,000.00
Payment done to Flooring vendor 1,50,000.00
Transport and other Misc. Expenses 1,00,000.00
Offi ce Supplies used 20,000.00
Advertising and Marketing 20,000.00
Repayment of loan 4,83,333.33
Depreciation on all fixed assets for year 1 85,333.33
Total Expenses 33,40,666.66
Profit/Loss (10,77,076.66)
Profit and Loss Account: 2nd Year
Profit and Loss Accounting Year 2018-19
Revenue
Services Revenue (Projected estimate of 15 orders) 304,68,640.00
Total Revenue 304,68,640.00

Expenses
Offi ce Rent 10,80,000.00
Salary to employees 57,60,000.00
Telephone lines 24,000.00
Internet subscription 24,000.00
Payment to Construction Contractor 135,00,000.00
Payment done to Painting contactor 16,50,000.00
Payment done to Furniture vendor 30,00,000.00
Payment done to Flooring vendor 30,00,000.00
Transport and other Misc. Expenses 18,00,000.00
Offi ce Supplies used 80,000.00
Advertising and Marketing 80,000.00
Repayment of Loan with interest 4,33,333.33
Trade licencing 2,500.00
Insurance Premium 10,000.00
Renewal of Software licence 15,000.00
Depreciation on all fixed assets for year 2 85,333.33
Total Expenses 305,44,166.66
Profit/Loss (75,526.66)
Profit and Loss Account: 3 Year rd

Profit and Loss Accounting Year 2019-20

Revenue
Services Revenue (Projected estimate of 17 orders) 345,31,125.33
Total Revenue 345,31,125.33

Expenses
Offi ce Rent 10,80,000.00
Salary to employees 57,60,000.00
Telephone lines 24,000.00
Internet subscription 24,000.00
Payment to Construction Contractor 161,50,000.00
Payment done to Painting contactor 18,70,000.00
Payment done to Furniture vendor 34,00,000.00
Payment done to Flooring vendor 34,00,000.00
Transport and other Misc. Expenses 20,40,000.00
Offi ce Supplies used 80,000.00
Advertising and Marketing 80,000.00
Repayment of Loan with interest 3,83,333.33
Trade licencing 2,500.00
Insurance Premium 10,000.00
Renewal of Software licence 15,000.00
Depreciation on all fixed assets for year 2 85,333.33
Total Expenses 343,18,833.33
Profit/Loss 2,12,292.00
Cash Flow Statement
Cash Flow Statement for Anukriti Designs
Year 1 Year 2 Year 3

Cash from Operations

Net Profit 8,50,546.00 9,806.67 2,12,292.00
Non Cash Items 85,333.00 85,333.00 85,333.00
Non Operational Income - - -
Non Operational Expenses - - -
Transfer to General Reserves - - -
Working Capital Changes - - -
Current Assests - - -
Current Liabilities - - -
Tax Paid - - -
Subtotal Cash from Operations 9,35,879.00 95,139.67 2,97,625.00

Cashflow from Investing Activity

Deposit to land lord -15000 - -
Sale of Fixed Assets - - -

Cash Flow from Financing Activity

Bank Loan -4,83,333.00 -4,33,333.00 -3,83,333.00
New Current Borrowing - - -

A+B+C 4,52,546.00 (3,38,193.33) (85,708.00)

Opening Cash and Cash Equivalents 30,00,000.00 34,52,546.00 31,14,352.67
Closing Cash and Cash Equivalents 34,52,546.00 31,14,352.67 30,28,644.67
 Balance Sheet
Balance Sheet for Anukriti Designs
Yr. 1 (2017) Yr. 2 (2018) Yr. 3 (2019)

Owner's Equity 3452546 3114353 3028645

Net Profit/Loss 850547 9807 212292
Liabilities
Noncurrent Liabilities
Bank Loan@ 15% for 3 years 666667 333333 0
Noncurrent Liabilities
Trade Payables - - -
Short term Liabilities - - -
TOTAL 2541546 2118020 1946979
Assets
Noncurrent Assets
Furniture and Fittings 1500000 1427667 1355334
Computers 125000 115000 105000
A2 Printer 14000 11000 8000

Current Assets
Trade Receivables - - -
Deposit to the land lord 150000 150000 150000
Cash and Cash Equivalents 752546 414353 328645
TOTAL 2541546 2118020 1946979