PARTICULARS Oty RATE AMOUNT

Land 5 50 250
Building 150000 0.012 1800
Lab equipmaents 50
Furniture 10
Vehicle 5

GROSS BLOCK 2115

Pre-operating expenses

Core working capital (days) 15 1049 44

TOTAL REQUIREMENT 2159

CALCULATION DEPRECIATION
DEPRECIATION ASSET year 1 year 2 year 3 year 4 year 5
Building 60.12 60.12 60.12 60.12 60.12
Lab equipmaents 8 8 8 8 8
Furniture 0.95 0.95 0.95 0.95 0.95
Vehicle 1 1 1 1 1
TOTAL 70.07 70.07 70.07 70.07 70.07

CUMULATIVE TOTAL 70.07 140.14 210.21 280.28 350.35

 BALANCE SHEET
Year 1 2 3 4 5
Financed for
gross block 2115 2115 2115 2115 2115
less:depreciation 70 140 210 280 350
NET block 2045 1975 1905 1835 1764

consolidated net current assets

Cash and bank baliance 595 1147 1698 2250 2802

Profit and Loss Deficit

Grand Total 2640 3122 3603 4085 4566

Financed By
Equtiy 720 720 720 720 720
Loan(Ammortization Table) 1322 1191 1044 880 695
RESERVES AND SURPLUS 598 1211 1839 2485 3151

Grand total 2640 3122 3603 4085 4566

 PROFIT AND LOSS
INCOME YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Revenue 1890 1890 1890 1890 1890
TOTAL INCOME 1890 1890 1890 1890 1890

EXPENSES
Marketing expenses 95 94.5 94.5 94.5 94.5
General Admin Expenses 284 283.5 283.5 283.5 283.5
Production Over head 472.5 472.5 472.5 472.5 472.5

Man power planning 198 198 198 198 198

TOTAL EXPENDITURE 1049 1049 1049 1049 1049

CASH SURPLUS 842 842 842 842 842
Less depreciation 70 70 70 70 70
NET PROFIT AFTER DEPRECIATION 772 772 772 772 772
less: Interest 172.72 158.646 142.9225 125.3123 105.5888
NET PROFIT AFTER INTEREST 599 613 629 646 666
CUMULATIVE PROFIT 599 1212 1840 2487 3153

MAN POWER COST

year 1 2 3 4 5
work package in manhours 100000 100000 100000 100000 100000
Manhour per analyst 1920 1920 1920 1920 1920
Number of analysts 52 52 52 52 52

NUMBER OF GROUPS (ASSUMED) 5 5 5 5 5

NUMBER OF TEAM LEADS 2 2 2 2 2
COUNTRY HEADS 1 1 1 1 1
FINANCE OFFICER 2 2 2 2 2
HR OFFICER 1 1 1 1 1
ADMIN OFFICER 1 1 1 1 1
CHIEF OFFICER 1 1 1 1 1
TOTAL MANPOWER 60 60 60 60 60

SALARIES
Analysts 300000 156.25 156.25 156.25 156.25 156.25
Team Leads 480000 9.6 9.6 9.6 9.6 9.6
Country Heads 960000 9.6 9.6 9.6 9.6 9.6
HR Officer 420000 4.2 4.2 4.2 4.2 4.2
 Finance Officer 420000 8.4 8.4 8.4 8.4 8.4
Admin Officer 420000 4.2 4.2 4.2 4.2 4.2
Chief Officer 600000 6 6 6 6 6

TOTAL 198 198 198 198 198

CASH FLOW YEAR 1 YR 2 YR 3 YR 4 YR 5

CAPITAL RECEIPT
Equtiy 720 0 0 0 0
Loan fund 1439 0 0 0 0
Total capital receipts 2159 0 0 0 0

REVENUE RECEIPTS 1890 1890 1890 1890 1890

CASH INFLOW 4049 1890 1890 1890 1890

CAPITAL EXPENDITURE 2115 0 0 0 0

REVENUE EXPENDITURE 1049 1049 1049 1049 1049

CASH OUT FLOW 3164 1049 1049 1049 1049

CASH SURPULS/DEFICIT 885 841 841 841 841

LESS: EQUATED PAYEMENT 290 290 290 290 290

NET FLOW 595 551 551 551 551

OPENING BALANCE 0 595 1146 1697 2248

CASH AND BANK BALANCE 595 1146 1697 2248 2799

CUMULATIVE EQUITY 720 720 720 720 720

AMMORTIZATION TABLE YR 1 YR 2 YR 3 YR 4 YR 5
Loan principal 1,439.33 1,322.38 1,191.39 1,044.69 880.37
interst on loan 172.72 158.69 142.97 125.36 105.64
total principal +loan 1,612.05 1,481.07 1,334.36 1,170.05 986.02
Repayment 289.67 289.67 289.67 289.67 289.67
closing balance 1,322.38 1,191.39 1,044.69 880.37 696.34
principal repayement 116.95 130.99 146.71 164.31 184.03
principal outstanding 1,322.38 1,191.39 1,044.69 880.37 696.34

NOTE: Loan period is for 8yrs

Interest rate of 12%on yearly assumed
Analysis of the proposal

NPV INR 718.93

(discount rate 20%)

Calculation of IRR
YEAR 1 2 3 4 5
cap exp -2159 0 0 0 0
Cash surplus 842 842 842 842 842
NET FLOW -1317 842 842 842 842
IRR 52%
$718.93
 PRODUCTS MAN HOUR

PRODUCTS YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Black Pearl 50000 50000 50000 50000 50000
Silicon 30000 30000 30000 30000 30000
Exotica 20000 20000 20000 20000 20000

TOTAL MANUFACTURING 100000 100000 100000 100000 100000

BILLING RATE PER HOUR ($)

Black Pearl 30 30 30 30 30
Silicon 40 40 40 40 40
Exotica 50 50 50 50 50

CALCULATION OF TOTAL REEVENUE

Black Pearl 675 675 675 675 675

Silicon 540 540 540 540 540
Exotica 450 450 450 450 450

TOTAL 1665 1665 1665 1665 1665