Professional Documents
Culture Documents
OF
BIOMASS BRIQUETTES
M/S. ARYA BIO MASS
-: Prepared by:-
1.
2.
Address of unit
3.
Constitution
: Proprietorship
4.
Nature of Activity
5.
Proprietor
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.
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
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
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
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
12.00
33.00
Total
90.00
05.00
B. Building
10.00
17.00
08.00
05.00
Total
45.00
Implementation Schedule:
This project will be implemented in following schedule:
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Sr. No.
Activity
Period
1.
Own
2.
5 months
3.
1-2 months
4.
1 month
5.
2 weeks
6.
1 month
7.
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.
*****
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Date : 04/02/2015
Amount
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
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. Briquetting Machinery
Year of Existence : 1
Amount : 1,700,000.00
Depreciation Rate : 15%
4. Electrification
1. Transformer & Installation
Year of Existence : 1
Amount : 800,000.00
Depreciation Rate : 15%
II.
PROPOSED LIABILITIES
1. Secured Term Loans
1. Bank Term Loan
Year of Existence : 1
Amount : 3,300,000.00
Repayment Holiday(Terms) : 0
Installment Term :
Monthly
Inst-Amount
Terms
Interest %
Profin Plus
Page No 1
--------------------------------------------1
55,000.00
60
13
---------------------------------------------
From Year 1 To 10
Rate : 4,500.00
Amount : 13,500,000.00
% of Cash Sales : 20
Inflation : 5%
Excise : 0%
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%
From Year 1 To 10
Rate : 4,000.00
Amount : 64,000.00
% of Cash Purchases : 100
Inflation : 10%
BEP Fixed : 0%
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%
From Year 1 To 10
Amount : 264,000.00
Inflation : 5%
BEP Fixed : 0%
Number of people : 4
2. Skilled Labours
Year of Existence :
From Year 1 To 10
Amount : 180,000.00
Inflation : 5%
BEP Fixed : 0%
Number of people : 2
From Year 1 To 10
Amount : 85,000.00
% of Cash Purchases : 0
Inflation : 0%
BEP Fixed : 0%
From Year 1 To 10
Rate : 500.00
Profin Plus
Page No 3
Amount : 1,530,000.00
Inflation : 5%
BEP Fixed : 0%
7. Factory Overheads
1. Manufacturing Expenses
Year of Existence :
From year 1 to 10
Amount : 0.00
Inflation : 0%
BEP Fixed : 0%
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%
9. Salaries (Indirect)
1. Office Staff
Year of Existence :
From Year 1 To 10
Amount : 96,000.00
Inflation : 5%
BEP Fixed : 0%
Number of people : 1
From Year 1 To 10
Amount : 0.00
Inflation : 0%
BEP Fixed : 0%
Profin Plus
Page No 4
V.
Yr-2: 50.00%
Yr-3: 50.00%
Yr-4: 50.00%
Yr-5: 50.00%
Margin-%
Interest-%
Import/ Domestic/
Import/ Domestic/
Import/ Domestic/
Export
Export
Export
Domestic
Others
Others
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
15
13.00
25.00
0.00
25.00
25.00
13.00
0.00
13.00
13.00
Percentages
-----------------------------------------------------------------------------------------------------------------Slabs
Tax %
0.00
--------------------------------
Annexure Report
Profin Plus
Page No 5
Date 04/02/2015
:
2015-16
2016-17
2017-18
2018-19
2019-20
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
4.44
4.66
4.90
5.14
5.40
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
0.00
0.03
0.03
0.03
0.03
0.00
0.18
0.19
0.19
0.20
0.03
0.03
0.03
0.03
0.03
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
0.00
0.00
0.00
0.00
0.00
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
0.00
0.00
0.00
0.00
0.00
11.11
10.54
10.00
9.46
8.95
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
Date : 04/02/2015
2015-16
2016-17
2017-18
2018-19
2019-20
12.91
15.16
17.71
20.36
23.09
5.50
5.50
5.50
5.50
5.50
5.50
4.72
4.06
3.49
3.01
12.91
15.94
19.15
22.36
25.59
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Profit/Loss for IT
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
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
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
0.00
0.00
0.00
0.00
0.00
10.00
0.00
0.00
0.00
0.00
2.14
0.10
0.10
0.11
0.11
0.00
0.00
0.00
0.00
0.00
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
0.00
0.00
0.00
0.00
0.00
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
5. Decrease in
0.00
13.95
27.39
43.36
61.94
Surplus/Deficit
13.95
13.45
15.97
18.58
21.28
13.95
27.39
43.36
61.94
83.22
Date : 04/02/2015
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
0.00
0.00
0.00
0.00
0.00
iii.Debentures
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
55.75
64.32
75.43
89.19
105.68
b) Unsecured Loans
TOTAL SOURCES OF FUNDS
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
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
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
Date : 04/02/2015
2015-16
2016-17
2017-18
2018-19
2019-20
0.00
0.00
0.00
0.00
0.00
5.66
5.94
6.24
6.55
6.88
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
0.11
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
0.00
0.00
0.00
0.00
0.00
8.88
9.32
9.79
10.28
10.79
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.14
2.24
2.34
2.45
2.56
16.99
17.83
18.72
19.64
20.62
0.00
0.00
0.00
0.00
0.00
2.55
2.67
2.81
2.95
3.10
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.55
2.67
2.81
2.95
3.10
14.45
15.16
15.91
16.70
17.52
10.00
10.00
10.00
10.00
10.00
4.45
5.16
5.91
6.70
7.52
CURRENT ASSETS
CURRENT LIABILITIES
Date : 04/02/2015
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
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
0.00
0.00
0.00
0.00
0.00
10.00
0.00
0.00
0.00
0.00
2.14
0.10
0.10
0.11
0.11
0.00
0.00
0.00
0.00
0.00
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
0.00
0.00
0.00
0.00
0.00
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
5. Decrease in
12.Surplus/Deficit
TOTAL DISPOSES
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
Asset Name :
Opening-Amt
Additions
Deletions
Closing-Amt
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
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
Amount : 33.00
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
Page No. 1