Project Report of Biomass Briquetting Unit

PROJECT REPORT
OF
BIOMASS BRIQUETTES
M/S. ARYA BIO MASS
-: Prepared by:-
SHREYANS TEJPAL SHAH

Chartered Accountants
127/2, Rockel Lane,
Vakharbhag, Sangli
Tel: (0233) 2623625, 2622536
HIGHLIGHTS OF THE PROJECT
1.
Name of the Project
: ARYA BIO MASS
2.
Address of unit
: Gat No. 526, Shivajinagar, Borgaon,

Tal. Walwa, Dist. Sangli
3.
Constitution
: Proprietorship
4.
Nature of Activity
: Manufacturing of Biomass Briquettes
5.
Proprietor
: Mrs. Swati Vikas Patil
6.
Cost of Project
: 45.00 Lacs
7.
Means of Finance
: Capital
33.00 Lacs
Bank Loan
12.00 Lacs
Total
45.00 Lacs
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
PROJECT REPORT
OF
BIOMASS BRIQUETTING
M/S. ARYA BIO MASS
Introduction
Biomass briquettes are a biofuel substitute to coal and charcoal. Briquettes are mostly
used in the developing world, where cooking fuels are not as easily available. There has been a
move to the use of briquettes in the developed world, where they are used to heat industrial
boilers in order to produce electricity from steam. The briquettes are cofired with coal in order
to create the heat supplied to the boiler when the higher heat is needed.
This project is a project of manufacturing of Briquettes from any agro waste, bio mass and
bio waste. In this project, we intend to import and install a new technology from abroad, with
the help of which, we will be able to produce smoke less coal briquettes made from all types of
agro waste and biomass waste which currently are not used in conventional briquettes.
Introduction of the promoters:

This project is proposed by Mrs. Swati Vikas Patil. They have formed a private limited
company in the name as M/s. Arya Bio Mass for this project and both shall look after the
business. They have studied well about the market and now decided to start own unit.
Unit Registration Details:

This project is proposed as a proprietorship concern. Thus there is no process regarding
formation. This project shall be a small scale unit as per GR of Govt. of Maharashtra and MSME
Act. Registration under MSME Act as a SSI unit given by DIC is in process.
Technical Aspects & Production:
Biomass briquettes, mostly made of green waste and other organic materials, are
commonly used for electricity generation, heat, and cooking fuel. These compressed compounds
contain various organic materials, including rice husk, bagasse, ground nut shells, municipal solid
waste, and agricultural waste. The composition of the briquettes varies by area due to the
availability of raw materials. The raw materials are gathered and compressed into briquette in
order to burn longer and make transportation of the goods easier. These briquettes are very
different from charcoal because they do not have large concentrations of carbonaceous
substances and added materials. Compared to fossil fuels, the briquettes produce low net total
greenhouse gas emissions because the materials used are already a part of the carbon cycle and
nothing new is introduced in the cycle.
One of the most common variables of the biomass briquette production process is the
way the biomass is dried out. Manufacturers can use torrefaction, carbonization, or varying
degrees of pyrolysis. Researchers concluded that torrefaction and carbonization are the most
efficient forms of drying out biomass, but the use of the briquette determines which method
should be used. Basically, this is a physical process of percussion to be carried out. The process is
a continuous type having a small pressure Ram which continuously ramming the raw material
through the die, resulting into compressed briquettes.
Here, it is intended to introduce a new technology which is prevailing in the world market,
but it is not yet used in India. It is a technically improved technology giving smokeless coal at
lower cost and better results out of the bio waste. In India, the major used material for briquettes
is Baggasse while, with this machine agro waste such as dried plants, leaf waste of sugar cane
and other crops can be used for briquettes.
Building:
The machine is of robust design and is very compact in nature. It requires around 70 sq.
ft. of space. But, the remaining matters such as the raw material, and the finished goods requires
huge space. Thus for a project of 1000 Kg / Hr., around 2500 Sq. Ft. building shall be required,
estimated cost of which shall be around 10 Lacs. In this building, all the machinery i.e.
briquetting press and the chaff cutter shall be housed along with the materials stock. Building
required for this project shall include a small part for machinery and mostly open shed to store
the raw material.
Capacity:
Production capacity
1000 Kg. / Hr.
No. of working Day
300 days
No. of Shift
Single/ Two
The project can be run throughout the year. We can stock the raw material and utilize it
later depending on the availability of the building and storage which actually gives us higher profit
due to price rise in shortage period i.e. rainy season.
Machinery:
In this project extrusion process is to be carried out, which requires only the single
machine of extrusion. But, apart from that, for preparation of raw material, we need chaff cutter.
The list of total machinery is as follows: 1. Briquetting Press
2. Chaff Cutter
3. Weigh Scale
4. Packing Machine
Manufacturing Process & Effluent:

In this unit, there is a single process of percussion is to be carried out. Apart from that, as
a background process or preparatory process, the chaff cutter is used so that to prepare raw
material in the required smaller input form.
All the processes are physical processes and do not involve water and other chemicals.
Thus, there is no effluent generated. There is no waste generated as all the items used are bound
together and converted into the briquettes. The waste and the remains can be gathered and be
put back in the manufacturing process to be utilized.
Process Flow Chart:
Or a simpler process can be shown as follows: -
Marketing and Demand:

There are no such projects around as we are bringing some new technology from abroad.
The technology which is used in India, is a basic technology of mechanical pressing which uses a
huge rammer with heavy power, but this new technology consist of percussion process, which
enables to produce smokeless coal briquettes with half power consumption and smaller area.
Thus, we can see an immense demand for our product. We intend to target the textile
industry for marketing situated in the nearby town of Ichalkaranji, where the daily demand of
the firewood is more than 200 truckloads. Thus, we can see that, the supply against the demand
is less than 1 %, which denotes, that we may have to go into huge expansion sooner to capture
1% of market share.
Means of Finance:
This project shall be financed in following manner:
In Lacs
A. Capital contribution
12.00
B. Bank Term Loan
33.00
Total
90.00
Project cost Details:

In Lacs
A. Land and Development
05.00
B. Building
10.00
C. Plant & Machinery
17.00
D. Electrification & Installation
08.00
E. Tractor & Impliments
05.00
Total
45.00
Implementation Schedule:
This project will be implemented in following schedule:
Sr. No.
Activity
Period
1.
Acquisition and development of land
Own
2.
Civil work and building construction
5 months
3.
Procurement of machinery and equipment
1-2 months
4.
Arrangement for power supply
1 month
5.
Water supply Arrangements
2 weeks
6.
Erection and installation of machinery
1 month
7.
Initial Procurement and commissioning
1 month
8.
Trial Runs
2 weeks
9.
Commercial Production
1 week
As the above said activities shall start after allotment of plot, and shall be completed
within three years from allotment.
Financial Analysis:
Attached separately.
*****
Date : 04/02/2015
Biomass Briquetting - Arya Bio Mass

Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Cost of the Project and Means of Finance

Rs in one hundred thousands
Description
Amount
Land and Development

Building and Civil Works
Plant and Machinery
Erection and Commissioning
Electrification
Testing Equipments
Vehicles
Furnitures and Fixtures
Preliminary Expenses
Preoperative Expenses
Miscellaneous Fixed Assets
Contingencies
Additional Assets
Investments
Working Capital Margin Money
Other Assets
TOTAL COST OF PROJECT
Secured Loans
Seed Capital Loans
Deferred Payment Loans
Debentures
Unsecured Loans
Other Liabilities
Promoter's Contribution (Ordinary Shares)
Promoter's Contribution (Preferential Shares)
Subsidy
TOTAL MEANS OF FINANCE
TOTAL DEBT
TOTAL EQUITY
DEBT EQUITY RATIO (DER)
5.00
10.00
22.00
0.00
8.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4.45
0.00
49.45
33.00
0.00
0.00
0.00
0.00
0.00
16.45
0.00
0.00
49.45
33.00
0.00
275000
Cost of the Project and Means of Finance
Page No. 1
Date : 04/02/2015
Annexure Report
I.
PROPOSED ASSETS
1. Land And Development
1. Plot
Year of Existence : 1
Amount : 500,000.00
Purchase Time : First Half Year
2. Building and Civil Works

1. Factory Building
Amount : 1,000,000.00
Depreciation Rate : 10%
Depreciation Rate(IT) : 10%
3. Plant And Machinery

1. Tractor & Equipments
Amount : 500,000.00
2. Briquetting Machinery
Amount : 1,700,000.00
4. Electrification
1. Transformer & Installation
Amount : 800,000.00
II.
PROPOSED LIABILITIES
1. Secured Term Loans
1. Bank Term Loan
Amount : 3,300,000.00
Repayment Holiday(Terms) : 0
Installment Term :
General Interest Rate : 13%
Monthly
Loan Starting Term In Starting Year : 1

--------------------------------------------Sl-No
Annexure Report
Inst-Amount
Terms
Interest %
Profin Plus
Page No 1
--------------------------------------------1
55,000.00
60
13
---------------------------------------------
III. PROPOSED INCOMES

1. Sales / Gross Receipts
1. Briquettes
Year of Existence :
Quantity : 3000
From Year 1 To 10
Rate : 4,500.00
Amount : 13,500,000.00
% of Cash Sales : 20
Inflation : 5%
Excise : 0%
Sales Category : Domestic

Growth Type : Overall COU Based
Related(General Parameters) for Working Capital Analysis
Other Details :
10 MT per day X 300 days
Starting Month : 1
IV.
PROPOSED EXPENSES
1. Raw Materials Consumed
1. Various Raw Materials
Year of Existence :
Quantity : 3060
From Year 1 To 10
Rate : 2,250.00
Amount : 6,885,000.00
% of Cash Purchases : 10
Inflation : 5%
BEP Fixed : 0%
Related Product : Briquettes

Category : Indigenous
Starting Month : 1
2. Consumable Stores Consumed

1. Ramming Rod
Year of Existence :
Quantity : 16
From Year 1 To 10
Rate : 4,000.00
Amount : 64,000.00
Inflation : 10%
BEP Fixed : 0%

Category : Indigenous
Other Details :
Ramming Rod 1 per 200 MT
Starting Month : 1
3. Power and Fuel

1. Electricity
Year of Existence :
From Year 1 To 10
Quantity : 201000
Rate : 7.10
Annexure Report
Profin Plus
Page No 2
Amount : 1,427,100.00
Inflation : 2%
BEP Fixed : 0%

Other Details :
90 HP (67 KW) x 10 Hrs per day X 300 days
Starting Month : 1
4. Direct Labour and Wages

1. Unskilled Labour
Year of Existence :
From Year 1 To 10
Amount : 264,000.00
Inflation : 5%
BEP Fixed : 0%

Job Type : Permanent
Skill Type : Unskilled Labour,
Salary/Wages :5500
Number of people : 4
Annual Salary/Wages Hike : 0%

Starting Month : 1
2. Skilled Labours
Year of Existence :
From Year 1 To 10
Amount : 180,000.00
Inflation : 5%
BEP Fixed : 0%

Skill Type : Skilled Labour,
Salary/Wages :7500

Starting Month : 1
5. Repairs and Maintenance

1. Maintenance
Year of Existence :
From Year 1 To 10
Amount : 85,000.00
Inflation : 0%
BEP Fixed : 0%
5% on Machinery Item - Briquetting Machinery

Starting Month : 1
6. Other Direct Expenses

1. Transportation
Year of Existence :
Quantity : 3060
Annexure Report
From Year 1 To 10
Rate : 500.00
Profin Plus
Page No 3
Amount : 1,530,000.00
Inflation : 5%
BEP Fixed : 0%

Starting Month : 1
7. Factory Overheads
1. Manufacturing Expenses
Year of Existence :
From year 1 to 10
Amount : 0.00
Inflation : 0%
BEP Fixed : 0%

Growth Type : 1% On Total Sales Based
Starting Month : 1
8. Administrative Expenses
1. Office Expenses
Year of Existence :
Quantity : 12
From Year 1 To 10
Rate : 7,500.00
Amount : 90,000.00
Inflation : 5%
BEP Fixed : 0%

Starting Month : 1
9. Salaries (Indirect)
1. Office Staff
Year of Existence :
From Year 1 To 10
Amount : 96,000.00
Inflation : 5%
BEP Fixed : 0%

Skill Type : Manegerial,
Salary/Wages :8000

Related(General Parameters) for Working Capital Analysis.
Starting Month : 1
10. Selling Expenses

1. Selling Expenses
Year of Existence :
From Year 1 To 10
Amount : 0.00
Inflation : 0%
BEP Fixed : 0%
Growth Type : 3% On Total Sales Based

Starting Month : 1
Annexure Report
Profin Plus
Page No 4
V.
OTHER PROJECT PARAMETERS

1. Overall Capacity Utilization Percentages
Yr-1: 50.00%
Yr-2: 50.00%
Yr-3: 50.00%
Yr-4: 50.00%
Yr-5: 50.00%
2. Working Capital Parameters

---------------------------------------------------------------------------------Holding Period(Days)
Margin-%
Interest-%
Import/ Domestic/
Import/ Domestic/
Import/ Domestic/
Export
Export
Export
Domestic
Others
Others
---------------------------------------------------------------------------------1. Raw Materials
30
0.00
25.00
0.00
13.00
2. Packing Materials
0.00
0.00
0.00
0.00
3. Consumables
60
0.00
25.00
0.00
13.00
4. Work In Progress
5. Finished Goods
25.00
6. Sundry Debtors
30
7. Adv-RM Suppliers
8. Adv-PM Suppliers
9. Adv-Con Suppliers
10. Sundry Creditors(RM)
15
11. Sundry Creditors(PM)
12. Sundry Creditors(CN)
13. Adv From Customers
13. Adv From Customers
15. Normal Working Exp
13.00
25.00
0.00
25.00
25.00
13.00
0.00
13.00
13.00
16. Margin Money Calculation Method : Flexible Bank Finance Method

----------------------------------------------------------------------------------
3. Income Tax Parameters

-----------------------------------------Deductions
Percentages
-----------------------------------------------------------------------------------------------------------------Slabs
Tax %
-------------------------------Above Specified Limit
0.00
--------------------------------
Annexure Report
Profin Plus
Page No 5
Date 04/02/2015
:

Cost of Production and Profitability Statement

Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
Sales / Gross Receipts

Export Sales
Domestic Sales
Domestic Sales
A) Gross Sales / Receipts
135.00
141.75
148.84
156.28
164.09
135.00
141.75
148.84
156.28
164.09
Other Incomes
Interests / Dividends Received
B) Net Income
0.00
0.00
0.00
0.00
0.00
135.00
141.75
148.84
156.28
164.09
68.85
72.29
75.91
79.70
83.69
Cost of Sales
Indigenous Raw Materials
Indigenous Consumable Storesd
0.64
0.70
0.77
0.85
0.94
14.27
14.56
14.85
15.14
15.45
Direct Labour and Wages
4.44
4.66
4.90
5.14
5.40
Repairs and Maintenance
0.85
0.85
0.85
0.85
0.85
15.30
16.07
16.87
17.71
18.60
Factory Overheads
1.35
1.42
1.49
1.56
1.64
Depreciation
5.50
5.50
5.50
5.50
5.50
Add Opening Stocks of Work in Process
0.00
0.03
0.03
0.03
0.03
Add Opening Stocks of Finished Goods
0.00
0.18
0.19
0.19
0.20
Less Closing Stocks of Work in Process
0.03
0.03
0.03
0.03
0.03
Less Closing Stocks of Finished Goods
0.18
0.19
0.19
0.20
0.20
110.99
116.04
121.13
126.46
132.05
24.01
25.71
27.71
29.82
32.04
Secured Loans
3.90
3.04
2.18
1.32
0.46
UnSecured Loans
0.00
0.00
0.00
0.00
0.00
Deferred Loans
0.00
0.00
0.00
0.00
0.00
Debentures
0.00
0.00
0.00
0.00
0.00
Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
Working Capital Loans
1.30
1.30
1.30
1.30
1.30
Administrative Expenses
0.90
0.95
0.99
1.04
1.09
Salaries (Indirect)
0.96
1.01
1.06
1.11
1.17
Selling Expenses
4.05
4.25
4.47
4.69
4.92
Preoperative Expenses Written-Off
0.00
0.00
0.00
0.00
0.00
E) Total Non Operating Expenses
11.11
10.54
10.00
9.46
8.95
F) Profit Before Tax (PBT)
12.91
15.16
17.71
20.36
23.09
0.00
0.00
0.00
0.00
0.00
12.91
15.16
17.71
20.36
23.09
Power and Fuel
Other Direct Expenses
C) Total Operating Expenses

D) Gross Profit (B-C)
Non Operative Expenses
Interests
Provision for Taxation

G) Profit After Tax (PAT)
Cost of Production and Profitability Statement
Date : 04/02/2015

Income Tax Report

Year No ------------ >
Profit Before Tax (PBT)
2015-16
2016-17
2017-18
2018-19
2019-20
12.91
15.16
17.71
20.36
23.09
Add Depreciation back
5.50
5.50
5.50
5.50
5.50
Less Depreciation by WDV Method (IT)
5.50
4.72
4.06
3.49
3.01
12.91
15.94
19.15
22.36
25.59
Less Partners' Salary
0.00
0.00
0.00
0.00
0.00
Less NonTaxable Investments
0.00
0.00
0.00
0.00
0.00
Profit/Loss for IT
Adjust Previous Losses

Net Income/Loss
Taxable Income/Loss
Tax
Profit After Tax (PAT)
Income Tax Report
0.00
0.00
0.00
0.00
0.00
12.91
15.94
19.15
22.36
25.59
12.91
15.94
19.15
22.36
25.59
0.00
0.00
0.00
0.00
0.00
12.91
15.94
19.15
22.36
25.59
Date :
04/02/2015
Cash Flow Statement

Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
16.80
18.20
19.90
21.68
23.56
16.45
0.00
0.00
0.00
0.00
b. Subsidy
0.00
0.00
0.00
0.00
0.00
3. Depreciation
5.50
5.50
5.50
5.50
5.50
33.00
0.00
0.00
0.00
0.00
b. Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
c. Debentures
0.00
0.00
0.00
0.00
0.00
5. Increase in Deferred Credits
0.00
0.00
0.00
0.00
0.00
6. Increase in Unsecured Loans
0.00
0.00
0.00
0.00
0.00
10.00
0.00
0.00
0.00
0.00
8. Increase in WC for Normal Working Exp
2.14
0.10
0.10
0.11
0.11
9. Preoperative Expenses Written-Off
0.00
0.00
0.00
0.00
0.00
10.Sale of Fixed Assets
0.00
0.00
0.00
0.00
0.00
11.Decrease in Investments
0.00
0.00
0.00
0.00
0.00
12.Others
0.00
0.00
0.00
0.00
0.00
83.89
23.80
25.50
27.29
29.17
45.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14.45
0.71
0.75
0.79
0.83
a. Preliminary Expenses
0.00
0.00
0.00
0.00
0.00
b. Preoperative Expenses
0.00
0.00
0.00
0.00
0.00
a. Secured Loans
6.60
6.60
6.60
6.60
6.60
0.00
0.00
0.00
0.00
0.00
c. Debentures
0.00
0.00
0.00
0.00
0.00
6. Decrease in Deferred Credits
0.00
0.00
0.00
0.00
0.00
7. Decrease in Unsecured Loans
0.00
0.00
0.00
0.00
0.00
8. Taxation
0.00
0.00
0.00
0.00
0.00
9. Interest
3.90
3.04
2.18
1.32
0.46
10.Dividends
0.00
0.00
0.00
0.00
0.00
11.Withdrawals
0.00
0.00
0.00
0.00
0.00
69.94
10.35
9.53
8.71
7.89
A) SOURCES OF FUNDS
1. Cash Accruals (Before Tax & Interests)
2. Increase in
a. Share Capital
4. Increase in Long Term Loans

a. Secured Loans
7. Increase in Working Capital Loans
TOTAL SOURCES OF FUNDS

B) DISPOSITION OF FUNDS
1. Capital Expenditure
2. Increase in Investments
3. Increase in Current Assets
4. Increase in
5. Decrease in
TOTAL DISPOSITION OF FUNDS
0.00
13.95
27.39
43.36
61.94
Surplus/Deficit
13.95
13.45
15.97
18.58
21.28
Closing Cash & Bank Balance
13.95
27.39
43.36
61.94
83.22
Opening Cash & Bank Balance
Cash Flow Statement
Date : 04/02/2015

Balance Sheet (Company Format)

Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
16.45
16.45
16.45
16.45
16.45
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
A) SOURCES OF FUNDS
1. SHARE HOLDERS' FUNDS
a) Share Capital
i. Ordinary Share Capital
ii.Preferential Share Capital
b) Subsidy
c) Reserves and Surplus
i. Reserves
0.00
0.00
0.00
0.00
0.00
ii. Surplus
12.91
28.07
45.78
66.14
89.23
2. LOAN FUND
a. Secured Loans
i. Secured Term Loans
26.40
19.80
13.20
6.60
0.00
ii. Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
iii.Debentures
0.00
0.00
0.00
0.00
0.00
iv. Deferred Credits
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
55.75
64.32
75.43
89.19
105.68
b) Unsecured Loans
APPLICATION OF FUNDS
1. FIXED ASSETS
a) Gross Block
0.00
45.00
45.00
45.00
45.00
b) Additions
45.00
0.00
0.00
0.00
0.00
c) Deletions
0.00
0.00
0.00
0.00
0.00
d) Less Depreciation
e) Net Block
2. DEPOSITS AND INVESTMENTS
5.50
11.00
16.50
22.00
27.50
39.50
34.00
28.50
23.00
17.50
0.00
0.00
0.00
0.00
0.00
5.98
6.27
6.59
6.92
7.26
3. CURRENT ASSETS, LOANS & ADVANCES

a) Inventories
b) Sundry Debtors
c) Closing Cash & Bank Balance
d) Loans and Advances
8.88
9.32
9.79
10.28
10.79
13.95
27.39
43.36
61.94
83.22
0.00
0.00
0.00
0.00
0.00
LESS CURRENT LIABILITIES

a) Sundry Creditors
2.55
2.67
2.81
2.95
3.10
10.00
10.00
10.00
10.00
10.00
0.00
0.00
0.00
0.00
0.00
a) Preliminary Expenses
0.00
0.00
0.00
0.00
0.00
b) Preoperative Expenses
0.00
0.00
0.00
0.00
0.00
55.75
64.32
75.43
89.19
105.68
b) Working Capital Loans

c) Advances From Customers
4. MISCELLANEOUS EXPENDITURE
TOTAL APPLICATION OF FUNDS
Balance Sheet (Company Format)
Date : 04/02/2015

Working Capital Analysis

Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
Raw Materials (Imported)
0.00
0.00
0.00
0.00
0.00
Raw Materials (Indigenous)
5.66
5.94
6.24
6.55
6.88
Packing Materials (Imported)
0.00
0.00
0.00
0.00
0.00
Packing Materials (Indigenous)
0.00
0.00
0.00
0.00
0.00
Consumable Stores (Imported)
0.00
0.00
0.00
0.00
0.00
Consumable Stores (Indigenous)
0.11
0.12
0.13
0.14
0.15
Work In Process
0.03
0.03
0.03
0.03
0.03
Finished Goods
0.18
0.19
0.19
0.20
0.20
Sundry Debtors (Export Oriented)
0.00
0.00
0.00
0.00
0.00
Sundry Debtors (Domestic)
8.88
9.32
9.79
10.28
10.79
Advances To Suppliers (Imported)
0.00
0.00
0.00
0.00
0.00
Advances To Suppliers (Indigenous)
0.00
0.00
0.00
0.00
0.00
Normal Working Expenses
2.14
2.24
2.34
2.45
2.56
TOTAL CURRENT ASSETS
16.99
17.83
18.72
19.64
20.62
Sundry Creditors (Imported)
0.00
0.00
0.00
0.00
0.00
Sundry Creditors (Indigenous)
2.55
2.67
2.81
2.95
3.10
Advance From Customers (Export
0.00
0.00
0.00
0.00
0.00
Advance From Customers (Domestic)
0.00
0.00
0.00
0.00
0.00
2.55
2.67
2.81
2.95
3.10
WORKING CAPITAL GAP
14.45
15.16
15.91
16.70
17.52
WORKING CAPITAL BANK FINANCE
10.00
10.00
10.00
10.00
10.00
4.45
5.16
5.91
6.70
7.52
CURRENT ASSETS
CURRENT LIABILITIES
TOTAL CURRENT LIABILITIES
WORKING CAPITAL MARGIN MONEY
Working Capital Analysis
Date : 04/02/2015

Fund Flow Statement Rs in one hundred thousands

Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
16.80
18.20
19.90
21.68
23.56
A) SOURCES OF FUNDS
1. Cash Accruals (Before Tax & Interests)
2. Increase in
a. Share Capital
16.45
0.00
0.00
0.00
0.00
b. Subsidy
0.00
0.00
0.00
0.00
0.00
3. Depreciation
5.50
5.50
5.50
5.50
5.50
4. Increase in Long Term Loans

a. Secured Loans
33.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
c. Debentures
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5. Increase in Deferred Credits

6. Increase in Unsecured Loans
0.00
0.00
0.00
0.00
0.00
10.00
0.00
0.00
0.00
0.00
8. Increase in WC for Normal Working Exp
2.14
0.10
0.10
0.11
0.11
9. Preoperative Expenses Written-Off
0.00
0.00
0.00
0.00
0.00
10.Sale of Fixed Assets
0.00
0.00
0.00
0.00
0.00
11.Decrease in Investments
0.00
0.00
0.00
0.00
0.00
7. Increase in Working Capital Loans
12.Others
0.00
0.00
0.00
0.00
0.00
83.89
23.80
25.50
27.29
29.17
45.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14.45
0.71
0.75
0.79
0.83
a. Preliminary Expenses
0.00
0.00
0.00
0.00
0.00
b. Preoperative Expenses
0.00
0.00
0.00
0.00
0.00
a. Secured Loans
6.60
6.60
6.60
6.60
6.60
0.00
0.00
0.00
0.00
0.00
c. Debentures
0.00
0.00
0.00
0.00
0.00
6. Decrease in Deferred Credits
0.00
0.00
0.00
0.00
0.00
7. Decrease in Unsecured Loans
0.00
0.00
0.00
0.00
0.00
8. Taxation
0.00
0.00
0.00
0.00
0.00
9. Interest
3.90
3.04
2.18
1.32
0.46
10.Dividends
0.00
0.00
0.00
0.00
0.00
11.Withdrawals
0.00
0.00
0.00
0.00
0.00
13.95
13.45
15.97
18.58
21.28
83.89
23.80
25.50
27.29
29.17

B) DISPOSITION OF FUNDS
1. Capital Expenditure
2. Increase in Investments
3. Increase in Current Assets
4. Increase in
5. Decrease in
12.Surplus/Deficit
TOTAL DISPOSES
Fund Flow Statement
Date : 04/02/2015

DSCR Statement
Year No ------------ >
A) Profit After Tax (PAT)
B) Add back Depreciation
C) Add back Written-Off Preop Exp
D) Net Cash Accruals
E) Repayment Obligations
Secured Loans
UnSecured Loans
Deferred Loans
Debentures
Seed Capital Loans
Total Repayments
F) Debt Service Ratio (D / E)
DSR Mean (Yr 1 to 5) is 3.54
G) Net Cash Accruals
H) Total Interest from Term Borrowings
I) Total (G + H)
J) Total Repayments of Term
K) Total Interest from Term Borrowings
L) Total (J + K)
M) Debt Service Coverage Ratio (I / L)
DSCR Mean (Yr 1 to 5) is 3.00
DSCR Statement
2015-16
2016-17
2017-18
2018-19
2019-20
12.91
5.50
0.00
18.41
15.16
5.50
0.00
20.66
17.71
5.50
0.00
23.21
20.36
5.50
0.00
25.86
23.09
5.50
0.00
28.59
6.60
0.00
0.00
0.00
0.00
6.60
2.79
6.60
0.00
0.00
0.00
0.00
6.60
3.13
6.60
0.00
0.00
0.00
0.00
6.60
3.52
6.60
0.00
0.00
0.00
0.00
6.60
3.92
6.60
0.00
0.00
0.00
0.00
6.60
4.33
18.41
3.90
22.30
6.60
3.90
10.50
2.12
20.66
3.04
23.70
6.60
3.04
9.64
2.46
23.21
2.18
25.40
6.60
2.18
8.78
2.89
25.86
1.32
27.18
6.60
1.32
7.92
3.43
28.59
0.46
29.06
6.60
0.46
7.06
4.11
Date : 04/02/2015
Depreciation Report
Method Used : Straight Line Method
Year No ------------ >
Asset Name :
Opening-Amt
Additions
Deletions

Depriciation
Closing-Amt
Building and Civil Works
10.00
0.00
0.00
1.00
9.00
9.00
0.00
0.00
1.00
8.00
8.00
0.00
0.00
1.00
7.00
7.00
0.00
0.00
1.00
6.00
6.00
0.00
0.00
1.00
5.00
5.00
0.00
0.00
1.00
4.00
4.00
0.00
0.00
1.00
3.00
3.00
0.00
0.00
1.00
2.00
2.00
0.00
0.00
1.00
1.00
10
1.00
0.00
0.00
1.00
0.00
Assetwise Total
Asset Name :
10.00
Plant and Machinery
22.00
0.00
0.00
3.30
18.70
18.70
0.00
0.00
3.30
15.40
15.40
0.00
0.00
3.30
12.10
12.10
0.00
0.00
3.30
8.80
8.80
0.00
0.00
3.30
5.50
5.50
0.00
0.00
3.30
2.20
2.20
0.00
0.00
2.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10
0.00
0.00
0.00
0.00
0.00
Assetwise Total
Asset Name :
22.00
Electrification
8.00
0.00
0.00
1.20
6.80
6.80
0.00
0.00
1.20
5.60
5.60
0.00
0.00
1.20
4.40
4.40
0.00
0.00
1.20
3.20
3.20
0.00
0.00
1.20
2.00
2.00
0.00
0.00
1.20
0.80
0.80
0.00
0.00
0.80
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10
0.00
0.00
0.00
0.00
0.00
Assetwise Total
Depreciation Report
8.00
Page No. 1
Date : 04/02/2015
Repayment & Interest Schedule of Term Loans

Secured Loans
Bank Term Loan
General Interest Rate : 13 %
Amount : 33.00
Morotorium Period (Terms) :
Loan Existence Year : 1
Repayment Type : Monthly
Year No
Opening
Installment
Interest
Closing
Balance
During Year
During Year
Balance
33.00
6.60
3.90
26.40
26.40
6.60
3.04
19.80
19.80
6.60
2.18
13.20
13.20
6.60
1.32
6.60
6.60
6.60
0.46
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10
0.00
0.00
0.00
0.00
Total
33.00
10.90
Repayment & Interest Schedule of Term Loans
Page No. 1

Project Report of Biomass Briquetting Unit

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Project Report of Biomass Briquetting Unit

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PROJECT REPORT

SHREYANS TEJPAL SHAH

HIGHLIGHTS OF THE PROJECT

Name of the Project

: ARYA BIO MASS

: Gat No. 526, Shivajinagar, Borgaon,

: Manufacturing of Biomass Briquettes

: Mrs. Swati Vikas Patil

Introduction of the promoters:

Unit Registration Details:

1000 Kg. / Hr.

No. of working Day

Manufacturing Process & Effluent:

Or a simpler process can be shown as follows: -

Marketing and Demand:

B. Bank Term Loan

Project cost Details:

C. Plant & Machinery

D. Electrification & Installation

E. Tractor & Impliments

Acquisition and development of land

Civil work and building construction

Procurement of machinery and equipment

Arrangement for power supply

Water supply Arrangements

Erection and installation of machinery

Initial Procurement and commissioning

Biomass Briquetting - Arya Bio Mass

Cost of the Project and Means of Finance

Land and Development

Cost of the Project and Means of Finance

Biomass Briquetting - Arya Bio Mass

Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli

2. Building and Civil Works

Depreciation Rate(IT) : 10%

Purchase Time : First Half Year

3. Plant And Machinery

Depreciation Rate(IT) : 15%

Purchase Time : First Half Year

Depreciation Rate(IT) : 15%

Purchase Time : First Half Year

Depreciation Rate(IT) : 15%

Purchase Time : First Half Year

General Interest Rate : 13%

Loan Starting Term In Starting Year : 1

III. PROPOSED INCOMES

Sales Category : Domestic

Related Product : Briquettes

2. Consumable Stores Consumed

Related Product : Briquettes

3. Power and Fuel

Related Product : Briquettes

4. Direct Labour and Wages

Related Product : Briquettes

Annual Salary/Wages Hike : 0%

Growth Type : Overall COU Based

Related Product : Briquettes

Annual Salary/Wages Hike : 0%

Growth Type : Overall COU Based

5. Repairs and Maintenance

5% on Machinery Item - Briquetting Machinery

6. Other Direct Expenses