|
|
|
|
|
|
|
|
NAC Machineries |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PAPER CUP MANUFACTURING UNIT FINANCIAL REPORT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PROJECT COST |
|
|
|
|
|
|
|
|
Rs. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1. PAPER CUP MACHINERY |
|
|
|
|
550000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2. WORKING CAPITAL |
|
|
|
|
|
250000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3. PRE-OPERATING EXPENSES |
|
|
|
|
50000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL COSTS |
|
|
|
|
|
|
850000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MEANS OF FINANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1. OWN FUND |
|
|
|
|
|
|
255000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2. LOAN
@ 70% |
|
|
|
|
|
|
595000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL FUNDS |
|
|
|
|
|
|
850000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
* CC limits treat as Term loan with monthly
repayment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NAC Machineries |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Paper Cup Manufacturing business - Projected
Financial Statement |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
I YEAR |
II YEAR |
III YEAR |
IV YEAR |
V YEAR |
|
|
|
Paper Cups PRODUCTION |
|
|
|
|
|
|
|
|
|
|
|
|
|
PER HOUR |
|
|
|
|
|
3000 |
3000 |
3000 |
3000 |
3000 |
|
|
|
|
PRODUCTION
HOURS |
|
|
|
|
10 |
10 |
10 |
10 |
10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL PRODUCTION |
|
|
|
|
8640000 |
8640000 |
8640000 |
8640000 |
8640000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. INCOME |
|
|
|
|
|
2764800 |
2903040 |
3048192 |
3200602 |
3360631.7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Avg. Income per Paper cup |
|
|
|
0.32 |
0.34 |
0.35 |
0.37 |
0.39 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
B. EXPENSES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
VARIABLE COST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RAW MATERIAL COST |
|
1771200 |
1859760 |
1952748 |
2050385 |
2152905 |
|
|
|
|
|
PRINTING & CUTTING COST |
64800 |
66744 |
68746 |
70809 |
72933 |
|
|
|
|
|
DISTRIBUTION EXPENSES |
51840 |
52877 |
53934 |
55013 |
56113 |
|
|
|
|
|
PACKING EXPENSES |
|
60480 |
63504 |
66679 |
70013 |
73514 |
|
|
|
|
|
ELECTRICITY CHARGES |
|
25920 |
26698 |
27499 |
28323 |
29173 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL |
|
|
|
|
1974240 |
2069582 |
2169606 |
2274544 |
2384638 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SEMI-VARIABLE COST |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CUP MACHINE
MAINTENANCE |
42000 |
50400 |
60480 |
72576 |
87091 |
|
|
|
|
|
OTHER EXPENSES |
|
|
60000 |
63000 |
66150 |
69458 |
72930 |
|
|
|
|
|
STAFF SALARIES |
|
|
132000 |
141240 |
151127 |
161706 |
173025 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL |
|
|
|
|
234000 |
254640 |
277757 |
303739 |
333047 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL EXPENDITURE |
|
|
|
|
2208240 |
2324222 |
2447363 |
2578283 |
2717685 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Avg. Expns per paper cup |
|
|
|
|
0.26 |
0.27 |
0.28 |
0.30 |
0.31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
C. PROFIT BEFORE DEPRECIATION |
|
|
556560 |
578818 |
600829 |
622319 |
642947 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DEPRICIATION @ WDV |
|
120000 |
96000 |
76800 |
61440 |
49152 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
D. BROFIT BEFORE INTEREST |
|
|
436560 |
482818 |
524029 |
560879 |
593795 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LOAN INTEREST |
|
|
70260 |
54790 |
39320 |
23850 |
8380 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
E. NET PROFIT |
|
|
|
|
|
366300 |
428028 |
484709 |
537029 |
585416 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NAC Machineries |
|
|
|
Paper Cup Manufacturing business - Projected
Financial Statement |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
I YEAR |
II YEAR |
III YEAR |
IV YEAR |
V YEAR |
|
|
|
|
|
|
|
|
|
|
Rs. |
Rs. |
Rs. |
Rs. |
Rs. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
G. PROFIT BEFORE TAXES |
|
|
366300 |
428028 |
484709 |
537029 |
585416 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
H
TAXATION ON MAT @ 15% |
|
|
54945 |
64204 |
72706 |
80554 |
87812 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
I
PROFIT AFTER DEP, INTEREST & TAX |
|
311355 |
363824 |
412003 |
456475 |
497603 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
L. NET CASH ACCRUALS |
|
|
|
|
431355 |
459824 |
488803 |
517915 |
546755 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
D S C R CALCULATION: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M. Net Cash Accrual & Interest |
|
|
501615 |
514613 |
528122 |
541764 |
555135 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
N. Loan Repayment |
|
|
|
|
119000 |
119000 |
119000 |
119000 |
119000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
O. Loan Repayment & Interest |
|
|
189260 |
173790 |
158320 |
142850 |
127380 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
P. D S C R [M/O] |
|
|
|
|
2.65 |
2.96 |
3.34 |
3.79 |
4.36 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
AVERAGE RATIO |
|
|
|
|
3.42 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NAC Machineries |
|
|
|
|
|
|
|
|
|
PAPER CUP MAKING BUSINESS - PROJECTED CASH
FLOW STATEMENT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Pre.op |
I YEAR |
II YEAR |
III YEAR |
IV YEAR |
V YEAR |
|
|
|
|
A. SOURCE OF FUNDS: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1.LOAN |
|
|
|
|
595000 |
|
|
|
|
|
|
|
|
|
2.OWN FUND |
|
|
|
|
255000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit before Int. |
|
|
|
|
|
|
|
|
|
|
|
|
|
But after Dep.(E) |
|
|
|
|
436560 |
482818 |
524029 |
560879 |
593795 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Increase in Sundry Creditors |
|
|
49594 |
59512 |
74204 |
84066 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-Cash Items: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
|
|
|
|
120000 |
96000 |
76800 |
61440 |
49152 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL |
|
|
|
850000 |
556560 |
628411 |
660341 |
696523 |
727013 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
B. APPLICATION OF FUNDS |
|
|
I YEAR |
II YEAR |
III YEAR |
IV YEAR |
V YEAR |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PAPER CUP MACHINE COST |
|
550000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PRE-OPERATING EXPENSES |
|
50000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LOAN REPAYMENT: |
|
|
|
|
119000 |
119000 |
119000 |
119000 |
119000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BANK INTEREST: |
|
|
|
|
70260 |
54790 |
39320 |
23850 |
8380 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TAXATION |
|
|
|
|
|
54945 |
64204 |
72706 |
80554 |
87812 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INVESTMENT & DEPOSIT |
|
|
|
30000 |
39000 |
42900 |
47190 |
51909 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INCREASE IN STOCKS |
|
|
|
|
138240 |
81285 |
85349 |
89617 |
94098 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
INCREASE IN DEBTORS |
|
|
|
|
55296 |
58061 |
60964 |
64012 |
67213 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL |
|
|
|
600000 |
467741 |
416340 |
420239 |
424223 |
428411 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Surplus |
|
|
|
|
88819 |
212071 |
240102 |
272300 |
298602 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Opening Balance |
|
|
|
250000 |
250000 |
338819 |
550891 |
790993 |
1063293 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Closing Balance |
|
|
|
|
338819 |
550891 |
790993 |
1063293 |
1361895 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NAC Machineries |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PAPER CUP MANUFACTURING UNIT - PROJECTED
BALANCE SHEET |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
I YEAR |
II YEAR |
III YEAR |
IV YEAR |
V YEAR |
|
|
|
|
SOURCE OF
FUNDS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. CAPITAL |
|
|
566355 |
930179 |
1342182 |
1798657 |
2296260 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
B. LOAN FUNDS |
|
|
476000 |
357000 |
238000 |
119000 |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
C. CURRENT LIABILITIES |
|
- |
49594 |
109106 |
183310 |
267376 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1042355 |
1336773 |
1689288 |
2100967 |
2563636 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
APPLICATION OF FUNDS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ASSETS |
|
|
|
|
480000 |
384000 |
307200 |
245760 |
196608 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STOCK IN HAND |
|
|
138240 |
219525 |
304874 |
394491 |
488589 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ADVANCES, CASH & BANK BALANCE |
368819 |
619891 |
902893 |
1222383 |
1572894 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OTHER CURRENT ASSETS |
55296 |
113357 |
174321 |
238333 |
305545 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1042355 |
1336773 |
1689288 |
2100967 |
2563636 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LOAN REPAYMENT CALCULATION |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
I YEAR |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MONTH |
OPENING |
EMI |
|
CLOSING |
INT |
|
|
|
|
|
|
|
|
|
BALANCE |
|
|
BALANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
APRIL |
595000 |
|
9917 |
|
585083 |
6446 |
|
|
|
|
|
|
|
MAY |
585083 |
|
9917 |
|
575167 |
6338 |
|
|
|
|
|
|
|
JUNE |
575167 |
|
9917 |
|
565250 |
6231 |
|
|
|
|
|
|
|
JULY |
565250 |
|
9917 |
|
555333 |
6124 |
|
|
|
|
|
|
|
AUGUST |
555333 |
|
9917 |
|
545417 |
6016 |
|
|
|
|
|
|
|
SEPTEMBER |
545417 |
|
9917 |
|
535500 |
5909 |
|
|
|
|
|
|
|
OCTOBER |
535500 |
|
9917 |
|
525583 |
5801 |
|
|
|
|
|
|
|
NOVEMBER |
525583 |
|
9917 |
|
515667 |
5694 |
|
|
|
|
|
|
|
DECEMBER |
515667 |
|
9917 |
|
505750 |
5586 |
|
|
|
|
|
|
|
JANUARY |
505750 |
|
9917 |
|
495833 |
5479 |
|
|
|
|
|
|
|
FEBRUARY |
495833 |
|
9917 |
|
485917 |
5372 |
|
|
|
|
|
|
|
MARCH |
485917 |
|
9917 |
|
476000 |
5264 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL |
|
|
119000 |
|
|
70260 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
II YEAR |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MONTH |
OPENING |
EMI |
|
CLOSING |
INT |
|
|
|
|
|
|
|
|
|
BALANCE |
|
|
BALANCE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
APRIL |
476000 |
|
9917 |
|
466083 |
5157 |
|
|
|
|
|
|
|
MAY |
466083 |
|
9917 |
|
456167 |
5049 |
|
|
|
|
|
|
|
JUNE |
456167 |
|
9917 |
|
446250 |
4942 |
|
|
|
|
|
|
|
JULY |
446250 |
|
9917 |
|
436333 |
4834 |
|
|
|
|
|
|
|
AUGUST |
436333 |
|
9917 |
|
426417 |
4727 |
|
|
|
|
|
|
|
SEPTEMBER |
426417 |
|
9917 |
|
416500 |
4620 |
|
|
|
|
|
|
|
OCTOBER |
416500 |
|
9917 |
|
406583 |
4512 |
|
|
|
|
|
|
|
NOVEMBER |
406583 |
|
9917 |
|
396667 |
4405 |
|
|
|
|
|
|
|
DECEMBER |
396667 |
|
9917 |
|
386750 |
4297 |
|
|
|
|
|
|
|
JANUARY |
386750 |
|
9917 |
|
376833 |
4190 |
|
|
|
|
|
|
|
FEBRUARY |
376833 |
|
9917 |
|
366917 |
4082 |
|
|
|
|
|
|
|
MARCH |
366917 |
|
9917 |
|
357000 |
3975 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL |
|
|
119000 |
|
|
54790 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
III YEAR |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MONTH |
OPENING |
EMI |
|
CLOSING |
INT |
|
|
|
|
|
|
|
|
|
BALANCE |
|
|
BALANCE |
|
|
|