Devi Prasad Ray 

| 2023BLP016
YOUR HEALTH, WE CARE. Divya Singh          | 2023BLP018
Manjula Devi S     | 2023BLP030
Satyam Pradhan  | 2023BLP058
Yash Raj Tripathi | 2023BLP083
Changes made as per Feedback:
 Added references/sources

 Added Cost Breakup for Revenue

 Changed to Return on Equity from Dividend

 Corrected mistake in table value(equity value 16% to 25%)

 Rearranged the slides (Cost of Project and Means of Finance)

 Segregated the Capital as tangible and intangible

Our Vision
To give you the energy and
nutrients necessary to be
healthy

To provide calorie specific

healthy food

Absolute customer
satisfaction
Our Mission

OUR MISSION IS TO TRANSFORM THE EATING

HABITS OF PEOPLE AND PROVIDE THEM WITH
HEALTHY, SUSTAINABLE, AND NUTRITIOUS
FOOD
 Our Value

To sustain our quest of

making quality, Well- balanced nutrient- Providing fair wages to
accessible food, while rich meal that brings a workers and serving
also giving back to our smile to our customer’s healthy and affordable
community and the face food
environment
Scope & Scales
Scope
• In today's world, health is of utmost importance, and
nothing is better than having healthy food in our diet.
This can be achieved by our food as we offer
nutritious & healthy food on the go.
• The scope of our kitchen is tremendous in the
current as well as upcoming times as most of us
need to switch to healthy lifestyle and eating habits.
• We, as the educated youth believe that we
should take the responsibility of motivating people to
move towards healthy lifestyle.
Scale
Our focus will be to start our business as Food
Home Delivery(Kitchen), where we will tie-up with
platforms like Swiggy, Zomato for the delivery.
We will initially focus on metro cities where we can
get better scope of promoting our idea and food.
Currently, there are less number
of health specific food home delivery systems, We
will scale in this area in the upcoming future with
our health specific model.
 Particulars Price Per Piece (₹) Quantity Amount (₹)
Equipment      
Sandwich griller ₹ 5,000.00 3 ₹ 15,000.00
Menu board ₹ 5,000.00 2 ₹ 10,000.00
Billing machine ₹ 5,000.00 1 ₹ 5,000.00

Cost of Project Water cooler

Dough maker
₹
₹
10,000.00
6,000.00
1
1
₹
₹
10,000.00
6,000.00

(Assumptions) Cooking range burner

Hot plate
₹
₹
13,500.00
4,873.00
1
1
₹
₹
13,500.00
4,873.00
Kitchen rack ₹ 5,492.00 1 ₹ 5,492.00
1) Restaurant space 1000 Square Food storage unit ₹ 20,000.00 1 ₹ 20,000.00
feet and rent of Rs.25/- per sq. ft. Microwave ₹ 17,000.00 1 ₹ 17,000.00
Dishwasher ₹ 17,990.00 1 ₹ 17,990.00
2) Data based on primary and
Double Door (2000L-3000L)
secondary research i.e., Refrigerator
Amazon, India-mart, Telephonic ₹ 25,000.00 1 ₹ 25,000.00
conversation etc. Barbeque grill ₹ 12,500.00 1 ₹ 12,500.00
Laptop ₹ 40,000.00 2 ₹ 80,000.00
3) Security deposit include Rent AC ₹ 40,000.00 1 ₹ 40,000.00
deposit of one year (INR 3 Miscellaneous ₹ 3,00,000.00   ₹ 3,00,000.00
Lakh), based on call with
Security Deposit ₹ 3,00,000.00   ₹ 3,00,000.00
commercial agent.
Rent ₹ 25,000.00   ₹ 25,000.00
4) Total cost of fixed assets is INR License and certification ₹ 50,000.00   ₹ 50,000.00
2,82,355, cost tally with online Total     ₹ 9,57,355.00
sites. Initial working capital ₹ 15,00,000.00
   
Total Cost Of Project     ₹ 24,57,355.00
5) Initial working capital is taken for
12 Months i.e., INR 15,00,000/-
 Average
Avg selling Total Total
Avg. Selling cost and  
number of
Price per revenue(Monthly revenue(Yearly
Plates sold per
Avg. Making cost of  day
Plate ) )
food 
Based on Menu 50 350 525000 6300000

Average number
Avg cost Total Total
of Plates sold per
per Plate Cost(Monthly) Cost(Yearly)
day

Based on Menu 50 140 210000 2520000

 Particulars​ Amount​(₹)
Equity​ 25%
Means of Angel Investor  ₹   9,57,355.00 

Finance Personal Loan From Bank @

14%
 ₹ 15,00,000.00 
Angel investor - Pujith Niel wood Total​  ₹ 24,57,355.00 
 Angel Investor invests INR
9,57,355 at 25% equity.
Loan Payout Year1 Year2 Year3 Year4 Year5
Personal Loan of 15 Lakhs from Interest  ₹    1,96,065.00   ₹    1,62,797.00   ₹    1,24,561.00   ₹       80,615.00   ₹           30,104.00 
HDFC Bank @ 14% interest rate
for a tenure of 5 years. Principal  ₹    2,22,763.00   ₹    2,56,032.00   ₹    2,94,267.00   ₹    3,38,215.00   ₹        3,88,723.00 

Our D/E Ratio stands at 1.57,

Total  ₹    4,18,828.00   ₹    4,18,829.00   ₹    4,18,828.00   ₹    4,18,830.00   ₹        4,18,827.00 
which is considered a good
range in business. Accumulative Int  ₹    1,96,065.00   ₹    3,58,862.00   ₹    4,83,423.00   ₹    5,64,038.00   ₹        5,94,142.00 

Accumulative Principal  ₹    2,22,763.00   ₹    4,78,795.00   ₹    7,73,062.00   ₹ 11,11,277.00   ₹      15,00,000.00 
 Competitor Analysis

According to the competitor analysis, we have found out the following observations-

Healthy-Fit holds a good chance of capturing a good share in the market due to the beneficial average price per person.

Our Mission and Vision is to promote, cater and enable people who maintain healthy life-style to get authentic calorie balanced
food with good taste and freshness.
 Yearly Projections

Particulars  Year 1(₹)​ Year 2(₹) ​ Year 3(₹)​ Year 4(₹)​ Year 5(₹)​ Year 6(₹)​ 
Revenue           63,00,000         69,30,000   76,23,000   85,37,760    95,62,291.20  1,09,96,634.88 
Expenses
Tangible:
Food cost            25,20,000         25,70,400   26,21,808   26,74,244         27,27,729  27,82,284 
Electricity 1,20,000           1,20,000      1,20,000      1,20,000            1,21,200  1,22,412 
Rent             3,00,000            3,15,000      3,30,750      3,47,288            3,64,652  3,82,884 
Staff cost           10,00,000         11,00,000   12,10,000   13,31,000         14,64,100  16,10,510 
Packaging charge             2,50,000            2,55,000      2,60,100      2,65,302            2,70,608   2,76,020 
Gas charge                55,000               55,550         56,106         56,667               57,233  57,806 
Total: 42,45,000 44,15,950 45,98,764 47,94,501 50,05,522 52,31,916
Intangible:
Marketing expenses             1,00,000            1,08,000      1,16,640      1,25,971            1,36,049  1,46,933 
Total:             1,00,000            1,08,000      1,16,640      1,25,971            1,36,049  1,46,933 
Expense          43,45,000         45,23,950   47,15,404   49,20,471         51,41,571   53,78,849 
Gross Profit          19,55,000         24,06,050   29,07,597   36,17,289         44,20,720  56,17,786 
 Facts & Forecast
Assumptions:

1. These figures are predicted on yearly basis
2. The expected revenue forecast for Healthy-Fit in 1st
year is Rs 63 lakhs which will increase by 10-15% till
next 5 years
3. 10% growth in staff, rent  and maintenance cost
4. Revenue is based on average sale of 350 INR/order
for 40 orders/Day for 30 days (All figures are
calculated on average basis)
5. Food cost is based on all raw material (Spices,
Fruits and vegetable etc) cost of 140-150 INR /Order
for 40 orders/Day for 30 days (All figures are
calculated on average basis)
6. Staff cost include salaries of Chef and assistant
amounting to be 10 Lakhs INR/year, Assistant
chef 6 Lakhs INR/year, Helper 3.6 Lakhs INR.
7. Marketing charges include Payment of 15%
commission to Zomato and Swiggy orders on
revenue of 63 Lakhs INR in the first year and .06
Lakh INR for pamphlets and kiosk
8. The initial investment will be partially from angel
investors of 9,57,355 at 25% equity, 15 Lakhs to
be invested from HDFC Bank @ 14% interest.
 Proportion
​ Cost​ used in total Weighted Average​
capital (weight) ​
Debt (post tax)​ 9.8%​ 61%​ 6%​
Equity​ 25%​ 39%​ 9.7%​
Debt (pre-tax)​ 14%​ ​ ​
WACC​ ​ ​ 15.7%​
WACC Capital​       24,57,355.00 ​ ​ ​

Debt​       15,00,000.00 ​ ​ ​
Wd*Kd(1-t)+(We*Ke)
Equity​          9,57,355.00 ​​ ​
Wd = Cost of Debt (Post
Tax)
Kd = Weight of Debt in EBIT​       19,26,764.50 ​ ​ ​
capital
(1-t) = 1 – Tax Rate Less Interest​          1,16,399.00 ​​ ​
We = Cost of Equity EBT (Taxable
Ke = Weight of Equity       17,30,699.50 ​ ​ ​
income)​
LessTax @30%​          5,43,109.65 ​​ ​

PAT​       11,87,589.85 ​ ​
 Profit & Loss
 Particulars Year 1(₹) Year 2(₹) Year 3(₹) Year 4(₹) Year 5(₹) Year 6(₹)
Total revenue (A) 63,00,000.00 69,30,000.00 76,23,000.00 85,37,760.00 95,62,291.20 1,09,96,634.88

Total expenses (B) 43,45,000.00 45,23,950.00 47,15,404.00 49,20,471.00 51,41,571.00 53,78,849.00

EBIDTA (A-B) 19,55,000.00 24,06,050.00 29,07,596.00 36,17,289.00 44,20,720.20 56,17,785.88

Depreciation 28,235.50 28,235.50 28,235.50 28,235.50 28,235.50 28,235.50
EBIT 19,26,764.50 23,77,814.50 28,79,360.50 35,89,053.50 43,92,484.70 55,89,550.38

Interest 1,96,065.00 1,62,797.00 1,24,561.00 80,615.00 30,104.00 0.00

EBT 17,30,699.50 22,15,017.50 27,54,799.50 35,08,438.50 43,62,380.70 55,89,550.38

Less tax (@30%) 5,43,109.65 6,84,525.45 8,41,897.95 10,62,629.25 13,12,518.21 16,76,865.11

PAT 11,87,589.85 15,30,492.05 19,12,901.55 24,45,809.25 30,49,862.49 39,12,685.27

Return on Equity 2,96,897.46 3,82,623.01 4,78,225.39 6,11,452.31 7,62,465.62 9,78,171.32

Transfer to general reserve

8,90,692.39 11,47,869.04 14,34,676.16 18,34,356.94 22,87,396.87 29,34,513.95
 (BS)
  Particulars Year 1(₹) Year 2(₹) Year 3(₹) Year 4(₹) Year 5(₹) Year 6(₹) - ∞

Cash Flow
Calculations 
 Total revenue (A) 63,00,000.00 69,30,000.00 76,23,000.00 85,37,760.00 95,62,291.20 1,09,96,634.88

 Total expenses (B) 43,45,000.00 45,23,950.00 47,15,404.00 49,20,471.00 51,41,571.00 53,78,849.00

F C F F = E B I T × ( 1 - Ta x R a t e )
 EBIDTA (A-B) 19,55,000.00 24,06,050.00 29,07,596.00 36,17,289.00 44,20,720.20 56,17,785.88
+ D e p r e c i a t i o n - L o n g Te r m
Investment – Investment in
Wo r k i n g C a p i t a l    Depreciation 28,235.50 28,235.50 28,235.50 28,235.50 28,235.50 28,235.50

 EBIT 19,26,764.50 23,77,814.50 28,79,360.50 35,89,053.50 43,92,484.70 55,89,550.38

 FCFF (405385.355) 89649.35 261432.85 758217.95 1320619.79 2,158,565.77

Financial The expected revenue of the first year is around 63L and
the expenses are around 43 Lacs and profit achieved is
Viability around 12.67 Lacs. This shows that the company is
financially viable in the market. In the future, we are
expecting to accumulate nearly 1 Crore of revenue in the
next 5 years, in which, a part of the remaining can be in
turn used in policy and expansion.

Furthermore, we can be leading in the restaurant sector,

as the industry is growing annually at the rate of 7%.
Dividend
& Working We are initially going for re-investment of the earnings towards
Capital Policy  expansion. After 5 years, we are going to give away a
percentage of earnings as return on equity to the investors every
year.

Our plan is to reduce current liability by making profits over short

period of time so we can lower the risk of investors. As well as
we try to squeeze by with a minimal investment in current
assets. 
 1. Amazon
2. Flipkart
3. India-Mart
4. Zomato/Swiggy
References 5. www.linkedin.com/in/mayank-bansal-aaa86344/?originalSubdo
main=in
6. Commercial Agent: +91 9864754329
7. Angel Investor – https://www.linkedin.com/in/pujithnielwood/
8. https://www.investopedia.com/ask/answers/063014/what-form
ula-calculating-weighted-average-cost-capital-wacc.asp#:~:text
=WACC%20is%20calculated%20by%20multiplying,asset%20p
ricing%20model%20(CAPM)
.
Thank You
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