Download - Bdp Financial Final Part
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ANNUX 1INITIAL COST STRUCTURE
Initial Investment
Particulars Amounts
Motor bike 250,000
Delivery Van 1,250,000
Total Vehicle 1,!!,!!!
Cow Shed & Office 60,000
Co!"o#ndin$ %0,000
O""ice Structure # $ittin%s &!!,!!!
$urniture 1!!,!!!
E'ui(ments
ater 'ank 50,000
(ra)) C#tter 0,000
ater *i"e 'ank ,000
Defree+e %0,000
'ele"hone one Set- 10,000
.l#!ini#! .ce))orie) & Other) 110,000
'ank Stand 10,000
Total )*+,!!!
Co -*!!!!.1/ 1,)!!,!!!
Total lon% Term Investment +,&*+,!!!
O(eratin% Ca(ital - Pre O(eratin% E0(enses/
/n)#rance *re!i#! 0,000
e$al and e$i)tration 3"en)e) 24,000
ent De"o)it) 0,000
.dverti)in$ and *ro!otion 40,000Mi)cellaneo#) 3"en)e) 100,000
Total O(eratin% Ca(ital )*,!!!
Total Initial Cost 2,!1,!!!
Source o" $inancin%
oan fro! ank & inancial /n)tit#tion 2,45,%00
Share Ca"ital 1,215,00
Total $un3 Availa4le 2,!1,!!!
Calculation o" 5or6in% Ca(ital Re'uirement .cco#nt eceivable 17,15
.cco#nt *ayable 84,%05-
/nventorie) 76,425
O"eratin$ 3"en)e) 14,624
5or6in% Ca(ital Re'uirement +&1,!+
Short 'er! oan 257,%88
9#ity 111,17
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ANNUX 1INITIAL COST STRUCTURE
'otal 9#ity e9#ire!ent 1,26,617
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ANNUX )
7anstola Co $irm Pvt8Lt3
Purunchour 9as6i
Pro:ecte3 Income Statement
Particulars ;ear 1 ;ear ) ;ear + ;ear 2 ;ear
Sale) ,70,000 ,%27,000 8,101,700 8,512,070 8,76,277
e)): Co)t of Sale) 4 572,5%5 %84,654 42,52 705,4%6 74%,24%
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ANNUX +
7anstola Co $irm Pvt8Lt3
Purunchour 9as6i
Pro:ecte3 7alance Sheet
Particulars ;ear ! ;ear 1 ;ear ) ;ear + ;ear 2 ;ear
Non?Current Assets
ive Stock Cow)- 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
i3ed .))et) net- 1 2,54,000 2,152,250 1,46%,144 1,624,%81 1,824,244 1,254,782
*re O"eratin$ 3"en)e) net- 264,000 218,800 160,400 10%,200 5,600 ;
Total Non?Current Assets 2,!1,!!! +,,! +,))&,=** ),=+,=21 ),*1,*** ),2*,=2)
Current Assets
Ca)h and ank 2 111,17 657,556 746,60% 1,608,%%1 2,186,742 2,%%%,68%
/nventorie) ; 76,425 106,504 11%,154 124,4%8 181,%61
.cco#nt eceivable) 8 ; 17,15 15,28% 164,5%1 145,824 20,7%1
Total Current Assets 111,+1= *=,=& 1,)2,+1 1,*=!,!1 ),21,)* +,1)+,+&=
Total@ 2,1),+1= 2,2),+2& 2,2&2,+2= 2,*),221 ,12+,1&+ ,*),+)1
E'uit # Lia4ilities
E'uit
Share Ca"ital 5 1,26,617 1,26,617 1,26,617 1,26,617 1,26,617 1,26,617
e)erve & S#r"l#) 6 816,251 1,158,148 1,677,016 2,48,804 ,147,7%8
Total E'uit 1,+),1= 1,&2),*&! ),2*!,*!+ +,!),+ +,&11,!)& 2,1,=+
*ro"o)ed Dividend 86,250 41,77 885,%%2 645,71 748,541
2,)! *1,==+ 22,&&) *,+=1 =*2,*1
on$ 'er! orrowin$) 2,45,%00 2,68,%%4 1,450,020 1,24%,8% 6%2,277 ;
),*+,&!! ),+2,&&* 1,*!,!)! 1,)*&,+2& &),)== ?
Current Lia4ilities
Short 'er! orrowin$) 257,%88 ; ;
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ANNUX 2
7anstola Co $irm Pvt8Lt3
Purunchour 9as6i
Pro:ecte3 Cash $lo Statement
Particulars ;ear ! ;ear 1 ;ear )
A8Cash $lo $rom O(eratin% Activities
=et *rofit>o))- after 'a3 862,501 417,725 .dd: riteoff of *re O"eratin$ 3"en)e) 5,600 5,600
.dd?/ntere)t 3"en)e) 27,618 22,1%5
.dd: De"reciation 80,%50 245,06
Net Cash $lo 7e"ore Chan%es in 5or6in% Ca(ital ? 1,1*,2 1,+=!,&+
/ncrea)e- > Decrea)e in eceivable) 17,15- 1,72-
/ncrea)e- > Decrea)e in /nventorie) 76,425- 7,64-
/ncrea)e> Decrea)e- in .cco#nt *ayable) 84,%05 12,427
Net Cash $lo $rom O(eratin% Activities ? ===,!+! 1,+&=,=&*
78Cash $lo $rom Investin% Activities
*#rcha)e of Cow) 1,200,000-
*#rcha)e of i3ed .))et) 2,54,000-
*re ; O"eratin$ 3"en)e) 264,000-
Net Cash $lo $rom Investin% Activities -2,!1,!!!/ ? ?
C8 Cash $lo $rom $inancin% Activities
/ncrea)e>Decrea)e- in Ca"ital 1,26,617 ; ;
/ncrea)e > Decrea)e - in ank oan 2,45,%00 8%0,722- 518,%5%-
/ncrea)e>Decrea)e- in orkin$ Ca"ital oan 257,%88 257,%88-
e)): /ntere)t 3"en)e) 27,618- 22,1%5-
e))? Dividend "aid 86,250-
Net Cash $lo $rom $inancin% Activities 2,1),+1= -2!,&=)/ -1,!),=)&/
Net Cash $lo - AB7BC/ 111,+1= 2*,)+& +)&,!1
A33@ O(enin% Cash # 7an6 7alance ? 111,+1= =,
Closin% Cash # 7an6 7alanace 111,+1= =, =*,!&
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ANNUX
LIUIDIT; RATIO
18 Current Ratio
Particular ;ear 1 ;ear ) ;ear + ;ear 2 ;ear
C#rrent .))et): 47567% 128661 1470501 2861245 12%7
Current Lia4ilities 308449 61533 67687 74456 81147Current rato 2.90 20.26 27.93 33.06 38.49
DE7T ANA
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ANNUX
PRO$ITA7ILIT; ANAL;SIS
18
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ANNUX
ROE )& ++ ++ +& 2!
Calculation of NPV and IRR
Intial capital invet!ent 4"051"000
Rate of #etu#n 10$
Inte#et #ate 10$
year C.'0 8,051,000-
1 657,556
2 746,60%
1,608,%%1
8 2,186,742
5 2,%%%,68%
NPV 1,760,781
IRR 22$
Calc#lation of Di)co#nted *ayback "eriod
/nitial ca)h o#tflow A 8,051,000
e9#ired ret#rn A 7B
ear ca)h flow *V/ 10B DC C#!@ C.'
1 657,556 0@7071 577,57% 577,57%
2 746,60% 0@4268 415,%4 1,818,7%5
1,608,%%1 0@%51 1,205,644 2,620,66
8 2,186,742 0@640 1,866,814 8,04%,041
5 2,%%%,68% 0@6207 1,%28,%00 5,411,%41
%P&P !in 'ea#()a!t to *e #ecove#ed+C,- folloein/ te !in 'ea#
3.99
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ANNUX
CALCULATION O$ REVENUE, CO
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Amount
+&
2!
1!!
1=1
60
*=2!!
.!o#nt )-
56251200
70000
=*)
)@
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ANNUX &
oan Rate Intall!ent P!t
2"835"700.00 2.25$ 20.00 177"634.12
P!t no. Intall!ent P#incipal Inte#et oan
1 177"634.12 113"830.87 63"803.25 2"721"869.13
2 177"634.12 116"392.06 61"242.06 2"605"477.073 177"634.12 119"010.89 58"623.23 2"486"466.18
4 177"634.12 121"688.63 55"945.49 2"364"777.55
5 177"634.12 124"426.63 53"207.49 2"240"350.92
6 177"634.12 127"226.22 50"407.90 2"113"124.70
7 177"634.12 130"088.81 47"545.31 1"983"035.88
8 177"634.12 133"015.81 44"618.31 1"850"020.07
9 177"634.12 136"008.67 41"625.45 1"714"011.40
10 177"634.12 139"068.86 38"565.26 1"574"942.54
11 177"634.12 142"197.91 35"436.21 1"432"744.63
12 177"634.12 145"397.37 32"236.75 1"287"347.26
13 177"634.12 148"668.81 28"965.31 1"138"678.45
14 177"634.12 152"013.85 25"620.27 986"664.6015 177"634.12 155"434.17 22"199.95 831"230.43
16 177"634.12 158"931.44 18"702.68 672"299.00
17 177"634.12 162"507.39 15"126.73 509"791.60
18 177"634.12 166"163.81 11"470.31 343"627.80
19 177"634.12 169"902.49 7"731.63 173"725.30
20 177"634.12 173"725.30 3"908.82
ea# Inte#et pen P#incipal P!t
1.00 239"614.03 470"922.45
2.00 195"779.00 514"757.48
3.00 147"863.67 562"672.81
4.00 95"488.22 615"048.265.00 38"237.48 672"299.00
otal 716"982.40 2"835"700.00
orkin$ Ca"ital loan for which intere)t ha) been calc#lated 1@5B and "aid at the end of the year@
Inte#et on C loan 6,76@81
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ANNUX *CALCULATION O$ DEPRECIATION
7anstola Co $irm Pvt8Lt3
Purunchour 9as6i
Sche3ules $ormin% Part o" the Accounts
as (er Income Ta0 Act )!*$i0e3 Assets - net/
Particulars Rate Total Cost 1st ear 5DV
7loc6 ? A 5B
Office Str#ct#re & ittin$ %00,000 5,000 665,000 ,250 61,%50 1,544 600,16 0,004
Su4 Total &!!,!!! +,!!! ,!!! ++,)! +1,&! +1,** !!,1+ +!,!!*
7loc6 ? 7 25B
#rnit#re & ittin$) 100,000 25,000 %5,000 14,%50 56,250 18,06 82,144 10,58%
9#i"!ent) & .cce))orie) 24,000 %0,%50 212,250 5,06 157,144 7,%7% 117,71 27,484
Su4 Total +*+,!!! =,&! )*&,)! &1,*1+ )1,2+* +,*= 11,&* 2!,+=
7loc6 ? C 20B
Vehicle) 1,500,000 00,000 1,)!!,!!! 140,000 1,!)!,!!! 15,000 *&,!!! 10,050
Su4 Total 1,!!,!!! +!!,!!! 1,)!!,!!! 1*!,!!! 1,!)!,!!! 1+,!!! *&,!!! 1+!,!!
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ANNUX =OTJER SCJEDULE5ISE CALCULATION
7anstola Co $irm Pvt8Lt3
Purunchour 9as6i
Sche3ules $ormin% Part o" the Accounts
Cash # 7an6 7alances Sche3ule?)
Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear
Ca)h & ank 657,556 746,60% 1,608,%%1 2,186,742 2,%%%,68%
Total =, =*,!& 1,!2,&&1 ),12,=*) ),&&&,2&
Inventories Sche3ule?+
Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear
Clo)in$ Stock 76,425 106,504 11%,154 124,4%8 181,%61
Total =,*) 1!,!* 11&,1* 1)*,*&2 121,&1
Acount Receiva4les Sche3ule?2
Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear
S#ndry Debtor) 17,15 15,28% 164,5%1 145,824 20,7%1
Total 1+=,+1 1+,)2& 1*,&1 1*,2)* )!+,=&1
Share Ca(ital Sche3ule?
Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear
Ca"ital e9#ire!ent 1,26,617 1,26,617 1,26,617 1,26,617 1,26,617
Total 1,+),1= 1,+),1= 1,+),1= 1,+),1= 1,+),1=
Reserve # Sur(lus Sche3ule?
Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear
.cc#!#lated *rofit>o))- #"to *revio#) ear ; 816,251 1,158,148 1,677,016 2,48,804
*rofit>o))- d#rin$ c#rrent year 862,501 417,725 770,605 1,%0,%4 1,%70,184
86,250 41,77 885,%%2 645,71 748,541
Total 21,)1 1,12,1*2 1,==,!1 ),+*2,2!* +,1*=,=&2
Account Paa4le Sche3ule?&
Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear
.cco#nt *ayable 84,%05 61,5 6%,64% %8,856 41,18%
Total 2*,&! 1,++ &,*& &2,2 *1,12&
e)) *ro"o)ed Dividend 1!
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ANNUX =OTJER SCJEDULE5ISE CALCULATION
7anstola Co $irm Pvt8Lt3
Purunchour 9as6i
Sche3ules $ormin% Part o" the Accounts
Cost o" Sales Sche3ule?*
Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear
O"enin$ Stock ? =,*) 1!,!* 11&,1* 1)*,*&2
eedin$ ite!) 647,800 %54,80 48,1%8 71%,571 1,000,1%5
e)): Clo)in$ Stock 76,425 106,504 11%,154 124,4%8 181,%61
Total =),& &2*,* *)+,)+ =!,*& =*&,)*&
A3ministrative E0(enses Sche3ule?=
Particulars ;ear1 ;ear ) ;ear + ;ear 2 ;ear
ocal 'ran)"ortation 18,500 15,750 1%,585 17,00 21,227
.dverti)e!ent 3"en)e) 0,000 25,000 20,000 28,000 26,000
ent 3"en)e) 150,000 150,000 150,000 150,000