RAS AGRO PROCESSORS

PROJECT COST
SOURCE OF FUND
OWNERS CONTRIBUTION
CC LIMIT
TOTAL
APPLICATION OF FUND
EQUIPMENT & MACHINERIES
OTHER FIXED ASSETS
OTHER EXPENSES
WORKING CAPITAL
TOTAL
EQUIPMENT & MACHINERIES
PULVERIZER
MIXER
GENERATOR
DAL MILL MINI
MANUAL PACKING MACHINE
TOTAL

UNIT
1
1
1
1
2

RATE
27,000.00
40,000.00
60,000.00
85,000.00
1,500.00

REVENUE REALIZATION
PARTICULAR
CHILLI POWDER
CORIANDER POWDER
TURMERIC POWDER
SPICES
CHANA DAL
HUSK
TOTAL

UNIT (KG)
5000
2000
2000
2000
80000
20000

RATE(INR)
140.00
130.00
160.00
300.00
55.00
20.00

RAW MATERIAL
FOR CHILLI POWDER
FOR CORIANDER POWDER
FOR TURMERIC POWDER
FOR SPICES
PULSES
TOTAL

5000
2000
2000
2000
100000

100.00
80.00
110.00
120.00
40.00

SALARY & WAGES

WORKER
SALESMAN
TOTAL
OTHER EXPENSE
POWER
REPAIR & MAINTAINENCE
TELEPHONE
INTERNET
STATIONARY
MARKETING
FUEL
OTHER EXPENSE
TOTAL

NO.

SALARY
2 4,000.00
2 5,000.00

% OF TURNOVER
1.80%
0.15%
0.18%
0.18%
0.07%
1.50%
0.60%
0.30%
4.78%

TOTAL
8,000.00
10,000.00

TOTAL EXPENSE
120,00
10,00
12,00
12,00
5,00
100,00
40,00
20,00
319,00

ORS
TOTAL
350,000.00
200,000.00
550,000.00

215,000.00
60,000.00
25,000.00
250,000.00
550,000.00

AMOUNT
27,000.00
40,000.00
60,000.00
85,000.00
3,000.00
215,000.00

AMOUNT
700,000.00
260,000.00
320,000.00
600,000.00
4,400,000.00
400,000.00
6,680,000.00

500,000.00
160,000.00
220,000.00
240,000.00
4,000,000.00
5,120,000.00

ANNUAL
96,000.00
120,000.00
216,000.00
TOTAL EXPENSE
120,000.00
10,000.00
12,000.00
12,000.00
5,000.00
100,000.00
40,000.00
20,000.00
319,000.00

PROJECTION OF PERFORMANCE, PROFITABILTY & REPAYMENT

A. YEAR
B. INCOME
SALE
CLOSING STOCK
TOTAL INCOME

2016-17

2017-18

2018-19

2019-20

1,000,000.00
-
1,000,000.00

1,200,000.00
-
1,200,000.00

1,440,000.00
-
1,440,000.00

1,728,000.00
-
1,728,000.00

C. PRODUCTION COST
RAW MATERIAL
SALARY & WAGES
OTHER EXPENSE
DEPREICATION
OPENING STOCK
TOTAL PRODUCTION COST

600,000.00
75,000.00
75,000.00
27,500.00
777,500.00

720,000.00
78,750.00
78,750.00
24,750.00
902,250.00

864,000.00
82,687.50
82,687.50
22,275.00
1,051,650.00

1,036,800.00
86,821.88
86,821.88
20,047.50
1,230,491.25

D. GROSS PROFIT
E. INTEREST ON
TERM LOAN
WORKING CAPITAL @9.70
F. 4% VAT
G. NET PROFIT
DEPRICIATION
G. NET CASH IN HAND
H. PROFIT PERCENTAGE

222,500.00
19,400.00
40,000.00
163,100.00
27,500.00
190,600.00
16.31%

297,750.00
23,280.00
48,000.00
226,470.00
52,250.00
278,720.00
18.87%

388,350.00
27,936.00
57,600.00
302,814.00
74,525.00
377,339.00
21.03%

497,508.75
33,523.20
69,120.00
394,865.55
94,572.50
489,438.05
22.85%

NT
2019-20

2020-21

1,728,000.00
-
1,728,000.00

2,073,600.00
-
2,073,600.00

1,036,800.00
86,821.88
86,821.88
20,047.50
1,230,491.25

1,244,160.00
91,162.97
91,162.97
18,042.75
1,444,528.69

497,508.75
33,523.20
69,120.00
394,865.55
94,572.50
489,438.05
22.85%

629,071.31
40,216.20
82,944.00
505,911.11
112,615.25
618,526.36
24.40%

CALCULATION OF DEPRICIATION
A. YEAR
MACHINERIES
COST
DEPRICIATION
DEPRICIATED COST
OTHER FIXED ASSETS
COST
DEPRICIATION
DEPRICIATED COST

2016-17

2017-18

2018-19

2019-20

215,000.00
21,500.00
193,500.00

193,500.00
19,350.00
174,150.00

174,150.00
17,415.00
156,735.00

156,735.00
15,673.50
141,061.50

60,000.00
6,000.00
54,000.00

54,000.00
5,400.00
48,600.00

48,600.00
4,860.00
43,740.00

43,740.00
4,374.00
39,366.00

2019-20

2020-21

156,735.00
15,673.50
141,061.50

141,061.50
14,106.15
126,955.35

43,740.00
4,374.00
39,366.00

39,366.00
3,936.60
35,429.40

PROJECTED BRAKE EVEN POINT & RATIO ANALYSIS

A. YEAR
TOTAL SALE
FIXED COST
VARIABLE COST
CONTRIBUTION
BRAKE EVEN POINT IN %
BRAKE EVEN POINT IN INR

2016-17
1,000,000.00
196,900.00
600,000.00
400,000.00
49.23%
492,250.00

2017-18
1,200,000.00
205,530.00
720,000.00
480,000.00
42.82%
513,825.00

2018-19
1,440,000.00
215,586.00
864,000.00
576,000.00
37.43%
538,965.00

2019-20
1,728,000.00
227,214.45
1,036,800.00
691,200.00
32.87%
568,036.13

2019-20
1,728,000.00
227,214.45
1,036,800.00
691,200.00
32.87%
568,036.13

2020-21
2,073,600.00
240,584.89
1,244,160.00
829,440.00
29.01%
601,462.22

ASSESMENT OF WORKING CAPITAL

A. YEAR
PARTICULAR (HOLDING DAYS)
RAW MATERIAL (3 DAYS)
STOCK IN PROGRESS (3 DAYS)
FINISHED GOODS (3 DAYS)
RECEIVABLES (6 DAYS)
LESS: CREDITORS (3 DAYS)
WORKING CAPITAL REQUIRED
WORKING CAPITAL LIMIT
MARGIN

2016-17
102,400.00
10,700.00
10,700.00
133,600.00
51,200.00
250,000.00
200,000.00
50,000.00

2017-18

112,640.00
11,770.00
11,770.00
146,960.00
56,320.00
300,000.00
200,000.00
100,000.00

2018-19

123,904.00
12,947.00
12,947.00
161,656.00
61,952.00
360,000.00
200,000.00
160,000.00

2019-20

136,294.40
14,241.70
14,241.70
177,821.60
68,147.20
432,000.00
200,000.00
232,000.00

2019-20
136,294.40
14,241.70
14,241.70
177,821.60
68,147.20
432,000.00
200,000.00
232,000.00

2020-21

149,923.84
15,665.87
15,665.87
195,603.76
74,961.92
518,400.00
200,000.00
318,400.00

PROJECTED CASH FLOW STATEMENT

A. YEAR
B. SORCES
GROSS PROFIT
DEPRECIATION
OWN CAPITAL
WORKING CAPITAL LIMIT
TOTAL
C. APPLICATION
FIXED ASSETS
PREOPERATIVE EXPENSE
CURRENT ASSETS
INTEREST ON CC LIMIT
4% VAT
TOTAL
OPENING BALANCE
NET SURPLUS
CLOSING BALANCE

2016-17

2017-18

2018-19

2019-20

222,500.00
27,500.00
350,000.00
200,000.00
800,000.00

297,750.00
52,250.00
100,000.00
200,000.00
650,000.00

388,350.00
74,525.00
160,000.00
200,000.00
822,875.00

497,508.75
94,572.50
232,000.00
200,000.00
1,024,081.25

275,000.00
25,000.00
250,000.00
19,400.00
40,000.00
609,400.00

300,000.00
23,280.00
48,000.00
371,280.00

360,000.00
27,936.00
57,600.00
445,536.00

432,000.00
33,523.20
69,120.00
534,643.20

-
190,600.00
190,600.00

190,600.00
278,720.00
469,320.00

469,320.00
377,339.00
846,659.00

846,659.00
489,438.05
1,336,097.05

2019-20

2020-21

497,508.75
94,572.50
232,000.00
200,000.00
1,024,081.25

629,071.31
112,615.25
318,400.00
200,000.00
1,260,086.56

432,000.00
33,523.20
69,120.00
534,643.20

518,400.00
40,216.20
82,944.00
641,560.20

846,659.00
489,438.05
1,336,097.05

1,336,097.05
618,526.36
1,954,623.41

PROJECTED BALANCE SHEET STATEMENT

2016-17

2017-18

2018-19

2019-20

B. LIABLITIES
OWN CAPITAL
NET PROFIT
WORKING CAPITAL LIMIT
TOTAL

350,000.00
163,100.00
200,000.00
713,100.00

400,000.00
226,470.00
200,000.00
826,470.00

460,000.00
302,814.00
200,000.00
962,814.00

532,000.00
394,865.55
200,000.00
1,126,865.55

C. ASSETS
GROSS FIXED ASSETS
LESS:DEPRECIATION
NET FIXED ASSETS
PREOPERATING EXPENSE
CURRENT ASSETS
CASH & BANK BALANCE
TOTAL

275,000.00
27,500.00
247,500.00
25,000.00
250,000.00
190,600.00
713,100.00

247,500.00
24,750.00
222,750.00
25,000.00
300,000.00
278,720.00
826,470.00

222,750.00
22,275.00
200,475.00
25,000.00
360,000.00
377,339.00
962,814.00

200,475.00
20,047.50
180,427.50
25,000.00
432,000.00
489,438.05
1,126,865.55

2019-20

2020-21

532,000.00
394,865.55
200,000.00
1,126,865.55

618,400.00
505,911.11
200,000.00
1,324,311.11

200,475.00
20,047.50
180,427.50
25,000.00
432,000.00
489,438.05
1,126,865.55

180,427.50
18,042.75
162,384.75
25,000.00
518,400.00
618,526.36
1,324,311.11

CALCULATED VARIABLE ASSUMPTIONS

A. YEAR
PURCHASED FINISHED VALUE
RAW MATERIAL
SALARY & WAGES
OTHER EXPENSE
SALE VALUE
CLOSING STOCK
OPENING STOCK

2016-17
6,680,000.00
5,120,000.00
216,000.00
319,000.05
6,591,400.00
133,600.00
45000

2017-18
7,348,000.00
5,632,000.00
237,600.00
350,900.06
7,201,040.00
280,560.00
133,600.00

2018-19
8,082,800.00
6,195,200.00
261,360.00
385,990.06
7,921,144.00
442,216.00
280,560.00

2019-20
8,891,080.00
6,814,720.00
287,496.00
424,589.07
8,713,258.40
620,037.60
442,216.00

2020-21
9,780,188.00
7,496,192.00
316,245.60
467,047.97
9,584,584.24
815,641.36
620,037.60

RAS AGRO PROCESSORS

FINANCIAL ANALYSIS
PROJECTED BALANCE SHEET STATEMENT
2016-17
LIABLITIES
OWN CAPITAL
PROFIT
NET WORTH
UNSECURED LOAN
TERM LOAN
TERM LIABLITIES
CASH CREDIT
SHORT TERM LOAN
CREDITORS
OTHER CURRENT LIABLITIES
TOTAL CURRENT LIABLITIES
TOTAL LIABLITIES
ASSET
GROSS BLOCK
LESS: DEPRECIATION
NET BLOCK
INVESTMENTS
DEPOSITS
OTHER NONCURRENT ASSETS
NON CURRENT ASSETS
STOCK
CASH & BANK BALANCE
DEBITORS
OTHER CURRENT ASSETS
TOTAL CURRENT ASSETS

2017-18

300,000.00
163,100.00
463,100.00
200,000.00

50,000.00
50,000.00
300,000.00
763,100.00

275,000.00
27,500.00
247,500.00
25,000.00
25,000.00
200,000.00
190,600.00
50,000.00
50,000.00
490,600.00

2018-19

2019-20

300,000.00
226,470.00
526,470.00
200,000.00
60,000.00
50,000.00
310,000.00
836,470.00

300,000.00
302,814.00
602,814.00
200,000.00
72,000.00
50,000.00
322,000.00
924,814.00

300,000.00
394,865.55
694,865.55
200,000.00
86,400.00
50,000.00
336,400.00
1,031,265.55

247,500.00
24,750.00
222,750.00
25,000.00
25,000.00
200,000.00
278,720.00
60,000.00
50,000.00
588,720.00

222,750.00
22,275.00
200,475.00
25,000.00
25,000.00
200,000.00
377,339.00
72,000.00
50,000.00
699,339.00

200,475.00
20,047.50
180,427.50
25,000.00
25,000.00
200,000.00
489,438.05
86,400.00
50,000.00
825,838.05

TOTAL ASSETS

763,100.00

836,470.00

924,814.00

1,031,265.55

KEY FINANCIAL INDICATORS

SALES
% INCREASE/ DECREASE
NET PROFIT
% TO SALE
CASH ACCURAL
TNW
NET WORKING CAPITAL
CURRENT RATIO

2016-17
1,000,000.00
0.00%
163,100.00
16.31%
190,600.00
438,100.00
250,000.00
1.64

2017-18
1,200,000.00
20.00%
226,470.00
18.87%
278,720.00
501,470.00
300,000.00
1.90

2018-19
1,440,000.00
20.00%
302,814.00
21.03%
377,339.00
577,814.00
360,000.00
2.17

2019-20
1,728,000.00
20.00%
394,865.55
22.85%
489,438.05
669,865.55
432,000.00
2.45

ASSESSMENT OF WORKING CAPITAL (TURN OVER METHOD)

PARTICULAR
A. PROJECTED SALE
B. 25% OF PROJECTED SALE
C. 5% OF PROJECTED SALE
D. ACTUAL NET WORKING CAPITAL
E. B-C
F. B-D
MPBF

AMOUNT
1,000,000.00
250,000.00
50,000.00
50,000.00
200,000.00
200,000.00
200,000.00

We have prepared the above Projected Balance Sheet as per information & explanation furnished by
the proprietor of the above name firm
Place :

For Ras Agro Processors

Date :

(Proprietor)

2019-20

2020-21

300,000.00
394,865.55
694,865.55
200,000.00
86,400.00
50,000.00
336,400.00
1,031,265.55

300,000.00
505,911.11
805,911.11
200,000.00
103,680.00
50,000.00
353,680.00
1,159,591.11

200,475.00
20,047.50
180,427.50
25,000.00
25,000.00
200,000.00
489,438.05
86,400.00
50,000.00
825,838.05

180,427.50
18,042.75
162,384.75
25,000.00
25,000.00
200,000.00
618,526.36
103,680.00
50,000.00
972,206.36

D)

1,031,265.55

1,159,591.11

2019-20
1,728,000.00
20.00%
394,865.55
22.85%
489,438.05
669,865.55
432,000.00
2.45

2020-21
2,073,600.00
20.00%
505,911.11
24.40%
618,526.36
780,911.11
518,400.00
2.75