Detailed Project report (DPR) of Flex Printing
Now-a-days, every activities of social and personal gathering increases the demand on printing Medias, such as flex banners, signage, advertisement posters, invitations cards etc… Such demands are met by a highly mechanized and computerized printing enterprise. A graphic printing enterprise provides each and every required printing medias to its users with a products and services ranging from low-end printing medias for single use to high quality printing medias.
MARKET POTENTIAL
Flex and banner market in India is growing rapidly nowadays. Additionally, the item is the most popular tool for any type of outdoor and as well indoor advertising. We can see a growing demand in almost every city including Delhi, Mumbai, Bangalore, Hyderabad, Chennai, and Kolkata.
Some of the most potential consumers are regional and national political parties. They use banners in almost every programs and rally. Additionally, companies operating in the several industries use banners for various purposes. Apart from the digital signage, flex is the only instrument for outdoor media advertising. Furthermore, every school, educational institutions, and sports organizations use flex banners in almost every event. Additionally, there is good domestic market also.
Nowadays, people use flex banners in the events including birthday parties or social gatherings. Therefore, the flex printing business has the potential market for the new entrepreneurs.
IMPLEMENTATION SCHEDULE
- The entrepreneur has to arrive at a decision in order to select this product. The guiding factor in this regard would be the market potential, demand and supply gap and availability of resources. It may take 2 to 3 weeks’ time.
- After selecting the product, the entrepreneur has to get provisional registration from DIC, so that he can apply for allotment of land, power, etc., for which about one-week time is required.
- In order to obtain financial assistance from the financial Institutions, like Commercial Banks or State Financial Corporations, a detailed Project Report is required to be prepared. On the basis of the report, financial institutions may take 8 to 12 weeks time for sanctioning and disbursing the loan. Accordingly, orders for plant and machinery may be finalized and placed. Simultaneously, order for purchase of raw materials is also to be finalized and recruitment of key staff is to be done. This would require 3 to 4 weeks’ time
STRENGTH AND OPPORTUNITIES OF THE BUSINESS
- Presently there is no such kind of business established in the town.
- The demand for flex banners, signage and printed graphics are highly increasing.
- Today’s consumers often go for digitalized and mechanized printing medias over traditional (hand-written) medias because they are comparatively cheaper, better and more reliable.
- There is always a room to up-grade in printing business.
Quality Control and Standards
As per Customers’ requirements.
Pollution Control
The manufacturing activity does not pose any pollution as such no special pollution measures are required.
Energy Conservation
Wastage of energy should be minimized as much as possible so that the unit can withstand competition with similar unit.
| SI NO | PARTICULRS | PAGE |
| 1 | PROJECT AT GLANCE | PAGE-1 |
| 2 | PROJECECT SUMMERY | PAGE-2-3 |
| 3 | COST OF THE PROJECT AND MEANS OF FINANCE | PAGE-4 |
| 4 | FINANCIAL DETAILS | PAGE-5-6 |
| 5 | PROJECTED BALANCE SHEET | PAGE-7 |
| 6 | PROJECTED PROFIT AND LOSS ACCOUNTS | PAGE-8 |
| 7 | PROJECTED CASH FLOW STATEMENTS | PAGE-9 |
| 8 | SCHEDULE OF REPAYMENT OF TERM LOAN & INTEREST | PAGE-10 |
| 9 | DEBT SERVICES COVERAGE RATIO | PAGE-11 |
| 10 | OTHER RATIOS | PAGE-12 To 13 |
| 11 | BREAK EVEN POINT | PAGE-14 |
| 12 | OPERATING CYCLE IN MONTHS & WORKING CAPITAL REQUIREMENT | PAGE-15 |
| 13 | INTERNAL RATE OF RETURN | PAGE-16 |
| 14 | BASIC ASSUMPTIONS IN THE PROJECT | PAGE-17 |
PARTICULARS
- SCHEDULE OF SALES REALISAION AMOUNT[Rs]
Per day manufacturing capacity of flex printing 100 Nos No. of Working Hour 8
No of Working Days per month 25
No. of Working Day per annum 300
Total Production per Annum 30,000 Nos
QUANTITATIVE STATEMENT OF PRODUCTION
| Years Capacity Utilization Annual Flex Production uni | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
| 70% | 75% | 80% | 85% | 90% | |
| 21,000 | 22,500 | 24,000 | 25,500 | 27,000 |
- COMPUTATION OF SALE
| Years | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
| Opening Stock Add: Production Less: Closing Stock Net Sales (units) Sales price per Unit Annual Sales | 0 | 1,050 | 1,125 | 1,200 | 1,275 |
| 21,000 | 22,500 | 24,000 | 25,500 | 27,000 | |
| 1,050 | 1,125 | 1,200 | 1,275 | 1,350 | |
| 19,950 | 22,425 | 23,925 | 25,425 | 26,925 | |
| 115.00 | 115.00 | 115.00 | 115.00 | 115.00 | |
| 22,94,250 | 25,78,875 | 27,51,375 | 29,23,875 | 30,96,375 |
- ANNUAL RAW MATERIALS CONSUMPTION
| Items | Qty | UOM | Rate(Rs.) | Per Month (Rs) | Annually (Rs) | |
| Roller, Vinyl cloth, Ink including solvent, Flex Roll, Paper, Special Papers for Graphics etc. | 1 | Set | 1,20,000.00 | 1,20,000.00 | 14,40,000.00 | |
| Total | 1,20,000.00 | 14,40,000.00 | ||||
| UTILITIES | ||||||
| S. No. Items | No of Month | UOM | Rate(Rs.) | Per Month (Rs) | Annually (Rs) | |
| 1 Electricity | 12 | Month | 5,000.00 | 5,000.00 | 60,000.00 | |
| 2 Phone Bill | 12 | Month | 1,000.00 | 1,000.00 | 12,000.00 | |
| Total 6,000.00 | 72,000.00 | |||||
| MANPOWER | ||||||
| S. No. | Designation | Nos. | Rate(Rs.) | Per Month (Rs) | Annually (Rs) | |
| 1 | Manager | 1 | Self | – | – | |
| 2 | Operator | 2 | 10,000.00 | 20,000.00 | 2,40,000.00 | |
| 3 | Assistant | 4 | 6,000.00 | 24,000.00 | 2,88,000.00 | |
| Total | 7 | 44,000.00 | 5,28,000.00 | |||
- REPAIR AND MAINTENANCE EXPENSES 5% of block capital 3,500.00 42,000.00
- SELLING AND DISTRIBUTION EXPENSES Per Month (Rs) Annually (Rs)
| 1 | Advertisement Cost | 2% of sales | 3,824.00 | 45,885.00 | |
| 2 | Promotion Cost | 1% of sales | 1,912.00 | 22,942.50 | |
| 3 | Carriage Outward | 2% of sales | 3,824.00 | 45,885.00 | |
| Total | Total | 9,560.00 | 1,14,712.50 |
DEPRECIATION
| Year | Plant & Machinery | Miscellaneous Fixed Assets | Total | ||
| Value | Dep@15% | Value | Dep@10% | Depreciation | |
| 2024-25 | 7,25,500.00 | 1,08,825.00 | 1,14,500.00 | 11,450.00 | 1,20,275.00 |
| 2025-26 | 6,16,675.00 | 92,501.00 | 1,03,050.00 | 10,305.00 | 1,02,806.00 |
| 2026-27 | 5,74,174.00 | 86,126.00 | 92,745.00 | 9,275.00 | 95,401.00 |
| 2027-28 | 5,88,048.00 | 88,207.00 | 83,470.00 | 8,347.00 | 96,554.00 |
| 2028-29 | 6,99,841.00 | 1,04,976.00 | 75,123.00 | 7,512.00 | 1,12,488.00 |
Projected Balance Sheet
| Liabilities | Years | ||||
| 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 | |
| A. NETWORTH | |||||
| Opening Capital | – | 29,500.00 | 59,500.00 | 89,500.00 | 1,19,500.00 |
| Add: Introduced | 49,500.00 | 50,000.00 | 50,000.00 | 50,000.00 | 50,000.00 |
| Less: Drawing | 20,000.00 | 20,000.00 | 20,000.00 | 20,000.00 | 20,000.00 |
| Closing Capital | 29,500.00 | 59,500.00 | 89,500.00 | 1,19,500.00 | 1,49,500.00 |
| Reserves and Surplus | |||||
| Opening | – | 2,10,213.75 | 4,30,939.75 | 7,07,178.75 | 10,41,429.75 |
| Add: Profit | 2,10,213.75 | 2,20,726.00 | 2,76,239.00 | 3,34,251.00 | 3,75,493.00 |
| Closing reserves | 2,10,213.75 | 4,30,939.75 | 7,07,178.75 | 10,41,429.75 | 14,16,922.75 |
| Net Worth | 2,39,713.75 | 4,90,439.75 | 7,96,678.75 | 11,60,929.75 | 15,66,422.75 |
| B. TERM LIABILITIES | |||||
| Term Loan from Bank | 5,32,000.00 | 3,54,667.00 | 1,77,334.00 | – | – |
| C.CURRENT LIABILITIES | |||||
| Term Loan payable within 1 year | 1,77,333.00 | 1,77,333.00 | 1,77,333.00 | 1,77,333.00 | |
| Cash Credit from Bank | 1,42,500.00 | 1,42,500.00 | 1,42,500.00 | 1,42,500.00 | 1,42,500.00 |
| Sundry Creditors | 50,400.00 | 56,700.00 | 60,480.00 | 64,260.00 | 68,040.00 |
| Expenses Payable | 1,00,000.00 | 1,05,000.00 | 1,10,250.00 | 1,15,763.00 | 1,21,551.00 |
| Current Provisions for tax | – | – | – | – | – |
| Total Current Liabilities | 4,70,233.00 | 4,81,533.00 | 4,90,563.00 | 4,99,856.00 | 3,32,091.00 |
| Total Liabilities | 12,41,946.75 | 13,26,639.75 | 14,64,575.75 | 16,60,785.75 | 18,98,513.75 |
| Assets | |||||
| A. FIXED ASSETS | |||||
| Gross Block | 8,40,000.00 | 8,40,000.00 | 8,90,000.00 | 9,90,000.00 | 11,90,000.00 |
| Less Depreciation | 1,20,275.00 | 2,23,081.00 | 3,18,482.00 | 4,15,036.00 | 5,27,524.00 |
| Net Fixed Assets | 7,19,725.00 | 6,16,919.00 | 5,71,518.00 | 5,74,964.00 | 6,62,476.00 |
| B. OTHER NON-CURRENT ASSETS | |||||
| Loans and advances | 50,000.00 | 2,00,000.00 | 2,00,000.00 | 2,00,000.00 | 3,00,000.00 |
| C. CURRENT ASSETS | |||||
| Sundry Debtors | 2,29,425.00 | 2,57,888.00 | 2,75,138.00 | 2,92,388.00 | 3,09,638.00 |
| Raw material | 67,200.00 | 75,600.00 | 80,640.00 | 85,680.00 | 90,720.00 |
| WIP | – | – | – | – | – |
| Finished Goods | 85,154.00 | 95,125.00 | 1,00,388.00 | 1,05,995.00 | 1,12,430.00 |
| Cash and Bank Balance | 40,442.75 | 31,107.75 | 1,86,891.75 | 3,51,758.75 | 3,73,249.75 |
| Other Current Assets | 50,000.00 | 50,000.00 | 50,000.00 | 50,000.00 | 50,000.00 |
| Total Current Assets | 4,72,221.75 | 5,09,720.75 | 6,93,057.75 | 8,85,821.75 | 9,36,037.75 |
| Total Assets | 12,41,946.75 | 13,26,639.75 | 14,64,575.75 | 16,60,785.75 | 18,98,513.75 |
Projected Profit and loss accounts
| Year | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
| Capacity Utilisation | 70% | 75% | 80% | 85% | 90% |
| A. Annual Turnover | |||||
| Sales Realization | 22,94,250.00 | 25,78,875.00 | 27,51,375.00 | 29,23,875.00 | 30,96,375.00 |
| Total | 22,94,250.00 | 25,78,875.00 | 27,51,375.00 | 29,23,875.00 | 30,96,375.00 |
| B. Cost of Sales | |||||
| Opening Stock of RM | – | 67,200.00 | 75,600.00 | 80,640.00 | 85,680.00 |
| Add: Rawmaterial Purchased | 10,08,000.00 | 11,34,000.00 | 12,09,600.00 | 12,85,200.00 | 13,60,800.00 |
| Deduct: Closing Stock of RM | 67,200.00 | 75,600.00 | 80,640.00 | 85,680.00 | 90,720.00 |
| Rawmaterial Consumed | 9,40,800.00 | 11,25,600.00 | 12,04,560.00 | 12,80,160.00 | 13,55,760.00 |
| Utilities | 72,000.00 | 75,600.00 | 79,380.00 | 83,349.00 | 87,516.00 |
| Salaries/wages | 5,28,000.00 | 5,54,400.00 | 5,82,120.00 | 6,11,226.00 | 6,41,787.00 |
| Repairs/ Maint. | 42,000.00 | 44,100.00 | 46,305.00 | 48,620.00 | 51,051.00 |
| Depreciation | 1,20,275.00 | 1,02,806.00 | 95,401.00 | 96,554.00 | 1,12,488.00 |
| Sub Total | 17,03,075.00 | 19,02,506.00 | 20,07,766.00 | 21,19,909.00 | 22,48,602.00 |
| Add: Opening Stock in Process | – | – | – | – | – |
| Sub Total | 17,03,075.00 | 19,02,506.00 | 20,07,766.00 | 21,19,909.00 | 22,48,602.00 |
| Deduct Closing Stock in Process | – | – | – | – | |
| C. Cost of production | 17,03,075.00 | 19,02,506.00 | 20,07,766.00 | 21,19,909.00 | 22,48,602.00 |
| Add: Opening Stock of FG | – | 85,154.00 | 95,125.00 | 1,00,388.00 | 1,05,995.00 |
| Sub Total | 17,03,075.00 | 19,87,660.00 | 21,02,891.00 | 22,20,297.00 | 23,54,597.00 |
| Deduct Closing Stock of FG | 85,154.00 | 95,125.00 | 1,00,388.00 | 1,05,995.00 | 1,12,430.00 |
| Total | 16,17,921.00 | 18,92,535.00 | 20,02,503.00 | 21,14,302.00 | 22,42,167.00 |
| D. Gross Profit | 6,76,329.00 | 6,86,340.00 | 7,48,872.00 | 8,09,573.00 | 8,54,208.00 |
| E. Other Expenses | |||||
| Interest (Term Loan) | 93,933.00 | 75,681.00 | 54,312.00 | 32,943.00 | 11,575.00 |
| Interest(W.C Loan) | 17,171.00 | 17,171.00 | 17,171.00 | 17,171.00 | |
| Selling & Distribution | 1,14,712.50 | 1,20,448.00 | 1,26,470.00 | 1,32,794.00 | 1,39,434.00 |
| Administrative | 1,40,298.75 | 1,47,314.00 | 1,54,680.00 | 1,62,414.00 | 1,70,535.00 |
| Misc.(Approx.) | 1,00,000.00 | 1,05,000.00 | 1,20,000.00 | 1,30,000.00 | 1,40,000.00 |
| Total(Other Expenses) | 4,66,115.25 | 4,65,614.00 | 4,72,633.00 | 4,75,322.00 | 4,78,715.00 |
| F. Profit Before Tax | 2,10,213.75 | 2,20,726.00 | 2,76,239.00 | 3,34,251.00 | 3,75,493.00 |
| Income Tax | – | – | – | – | – |
| G. Profit after Tax | 2,10,213.75 | 2,20,726.00 | 2,76,239.00 | 3,34,251.00 | 3,75,493.00 |
PROJECTED CASH FLOW STATEMENTS
| Description | Year ending March 31st | ||||
| 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 | |
| SOURCES OF FUND : | |||||
| Capital | 49,500.00 | 50,000.00 | 50,000.00 | 50,000.00 | 50,000.00 |
| Funds from operation | 3,30,488.75 | 3,23,532.00 | 3,71,640.00 | 4,30,805.00 | 4,87,981.00 |
| Term loan | 7,98,000.00 | – | – | – | – |
| Term loan payable within 1 year | |||||
| Increase in Cash Credit loan | 1,42,500.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Increse in Sundry Creditors | 50,400.00 | 6,300.00 | 3,780.00 | 3,780.00 | 3,780.00 |
| Increse in provision for tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Increase in liabilities for expenses | 1,00,000.00 | 5,000.00 | 5,250.00 | 5,512.00 | 5,788.00 |
| Total A | 14,70,888.75 | 3,84,832.00 | 4,30,670.00 | 4,90,097.00 | 5,47,549.00 |
| APPLICATION OF FUND : | |||||
| Fixed Assets | 8,40,000.00 | 0.00 | 50,000.00 | 1,00,000.00 | 2,00,000.00 |
| Increase in debtors | 2,29,425.00 | 28,463.00 | 17,250.00 | 17,250.00 | 17,250.00 |
| Increase in raw material | 67,200.00 | 8,400.00 | 5,040.00 | 5,040.00 | 5,040.00 |
| Increase in WIP | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Increase in Finished Goods | 85,154.00 | 9,971.00 | 5,263.00 | 5,607.00 | 6,435.00 |
| Increase in other current assets | 50,000.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans and advances | 50,000.00 | 1,50,000.00 | 0.00 | 0.00 | 1,00,000.00 |
| Drawings | 20,000.00 | 20,000.00 | 20,000.00 | 20,000.00 | 20,000.00 |
| Repayment of term loan | 88667.00 | 1,77,333.00 | 1,77,333.00 | 1,77,333.00 | 1,77,333.00 |
| Total B | 14,30,446.00 | 3,94,167.00 | 2,74,886.00 | 3,25,230.00 | 5,26,058.00 |
| Opening balance | Nil | 40,442.75 | 31,107.75 | 1,86,891.75 | 3,51,758.75 |
| Surplus/(Deficit) [A-B] | 40,442.75 | -9,335.00 | 1,55,784.00 | 1,64,867.00 | 21,491.00 |
| Closing balance | 40,442.75 | 31,107.75 | 1,86,891.75 | 3,51,758.75 | 3,73,249.75 |
SCHEDULE OF REPAYMENT OF TERM LOAN & INTEREST
| PARTICULARS | OPENING BALANCE | REPAYMENT | CLOSING BALANCE | INTEREST@ 12.05% | REPAYMENT OF PRINCIPAL | INTEREST | TOTAL REPAYMENT |
| 1st year: | |||||||
| 1st month | 7,98,000.00 | 0.00 | 7,98,000.00 | 8,013.25 | 8,013.25 | 8,013.25 | |
| 2nd month | 7,98,000.00 | 0.00 | 7,98,000.00 | 8,013.25 | 8,013.25 | 8,013.25 | |
| 3rd month | 7,98,000.00 | 0.00 | 7,98,000.00 | 8,013.25 | 8,013.25 | 8,013.25 | |
| 4th month | 7,98,000.00 | 0.00 | 7,98,000.00 | 8,013.25 | 8,013.25 | 8,013.25 | |
| 5th month | 7,98,000.00 | 0.00 | 7,98,000.00 | 8,013.25 | 8,013.25 | 8,013.25 | |
| 6th month | 7,98,000.00 | 0.00 | 7,98,000.00 | 8,013.25 | 8,013.25 | 8,013.25 | |
| 7th month | 7,98,000.00 | 14,777.78 | 7,83,222.22 | 8,013.25 | 14,777.78 | 8,013.25 | 22,791.03 |
| 8th month | 7,83,222.22 | 14,777.78 | 7,68,444.44 | 7,864.86 | 14,777.78 | 7,864.86 | 22,642.64 |
| 9th month | 7,68,444.44 | 14,777.78 | 7,53,666.66 | 7,716.46 | 14,777.78 | 7,716.46 | 22,494.24 |
| 10th month | 7,53,666.66 | 14,777.78 | 7,38,888.88 | 7,568.07 | 14,777.78 | 7,568.07 | 22,345.85 |
| 11th month | 7,38,888.88 | 14,777.78 | 7,24,111.10 | 7,419.68 | 14,777.78 | 7,419.68 | 22,197.46 |
| 12th month | 7,24,111.10 | 14,777.78 | 7,09,333.32 | 7,271.28 | 14,777.78 | 7,271.28 | 22,049.06 |
| 88,666.68 | 93,933.10 | 1,82,599.78 | |||||
| 2nd year: | |||||||
| 1st month | 7,09,333.32 | 14,777.78 | 6,94,555.54 | 7,122.89 | 14,777.78 | 7,122.89 | 21,900.67 |
| 2nd month | 6,94,555.54 | 14,777.78 | 6,79,777.76 | 6,974.50 | 14,777.78 | 6,974.50 | 21,752.28 |
| 3rd month | 6,79,777.76 | 14,777.78 | 6,64,999.98 | 6,826.10 | 14,777.78 | 6,826.10 | 21,603.88 |
| 4th month | 6,64,999.98 | 14,777.78 | 6,50,222.20 | 6,677.71 | 14,777.78 | 6,677.71 | 21,455.49 |
| 5th month | 6,50,222.20 | 14,777.78 | 6,35,444.42 | 6,529.31 | 14,777.78 | 6,529.31 | 21,307.09 |
| 6th month | 6,35,444.42 | 14,777.78 | 6,20,666.64 | 6,380.92 | 14,777.78 | 6,380.92 | 21,158.70 |
| 7th month | 6,20,666.64 | 14,777.78 | 6,05,888.86 | 6,232.53 | 14,777.78 | 6,232.53 | 21,010.31 |
| 8th month | 6,05,888.86 | 14,777.78 | 5,91,111.08 | 6,084.13 | 14,777.78 | 6,084.13 | 20,861.91 |
| 9th month | 5,91,111.08 | 14,777.78 | 5,76,333.30 | 5,935.74 | 14,777.78 | 5,935.74 | 20,713.52 |
| 10th month | 5,76,333.30 | 14,777.78 | 5,61,555.52 | 5,787.35 | 14,777.78 | 5,787.35 | 20,565.13 |
| 11th month | 5,61,555.52 | 14,777.78 | 5,46,777.74 | 5,638.95 | 14,777.78 | 5,638.95 | 20,416.73 |
| 12th month | 5,46,777.74 | 14,777.78 | 5,31,999.96 | 5,490.56 | 14,777.78 | 5,490.56 | 20,268.34 |
| 1,77,333.36 | 75,680.69 | 2,53,014.05 | |||||
| 3rd year: | |||||||
| 1st month | 5,31,999.96 | 14,777.78 | 5,17,222.18 | 5,342.17 | 14,777.78 | 5,342.17 | 20,119.95 |
| 2nd month | 5,17,222.18 | 14,777.78 | 5,02,444.40 | 5,193.77 | 14,777.78 | 5,193.77 | 19,971.55 |
| 3rd month | 5,02,444.40 | 14,777.78 | 4,87,666.62 | 5,045.38 | 14,777.78 | 5,045.38 | 19,823.16 |
| 4th month | 4,87,666.62 | 14,777.78 | 4,72,888.84 | 4,896.99 | 14,777.78 | 4,896.99 | 19,674.77 |
| 5th month | 4,72,888.84 | 14,777.78 | 4,58,111.06 | 4,748.59 | 14,777.78 | 4,748.59 | 19,526.37 |
| 6th month | 4,58,111.06 | 14,777.78 | 4,43,333.28 | 4,600.20 | 14,777.78 | 4,600.20 | 19,377.98 |
| 7th month | 4,43,333.28 | 14,777.78 | 4,28,555.50 | 4,451.81 | 14,777.78 | 4,451.81 | 19,229.59 |
| 8th month | 4,28,555.50 | 14,777.78 | 4,13,777.72 | 4,303.41 | 14,777.78 | 4,303.41 | 19,081.19 |
| 9th month | 4,13,777.72 | 14,777.78 | 3,98,999.94 | 4,155.02 | 14,777.78 | 4,155.02 | 18,932.80 |
| 10th month | 3,98,999.94 | 14,777.78 | 3,84,222.16 | 4,006.62 | 14,777.78 | 4,006.62 | 18,784.40 |
| 11th month | 3,84,222.16 | 14,777.78 | 3,69,444.38 | 3,858.23 | 14,777.78 | 3,858.23 | 18,636.01 |
| 12th month | 3,69,444.38 | 14,777.78 | 3,54,666.60 | 3,709.84 | 14,777.78 | 3,709.84 | 18,487.62 |
| 1,77,333.36 | 54,312.02 | 2,31,645.38 | |||||
| 4th year: | |||||||
| 1st month | 3,54,666.60 | 14,777.78 | 3,39,888.82 | 3,561.44 | 14,777.78 | 3,561.44 | 18,339.22 |
| 2nd month | 3,39,888.82 | 14,777.78 | 3,25,111.04 | 3,413.05 | 14,777.78 | 3,413.05 | 18,190.83 |
| 3rd month | 3,25,111.04 | 14,777.78 | 3,10,333.26 | 3,264.66 | 14,777.78 | 3,264.66 | 18,042.44 |
| 4th month | 3,10,333.26 | 14,777.78 | 2,95,555.48 | 3,116.26 | 14,777.78 | 3,116.26 | 17,894.04 |
| 5th month | 2,95,555.48 | 14,777.78 | 2,80,777.70 | 2,967.87 | 14,777.78 | 2,967.87 | 17,745.65 |
| 6th month | 2,80,777.70 | 14,777.78 | 2,65,999.92 | 2,819.48 | 14,777.78 | 2,819.48 | 17,597.26 |
| 7th month | 2,65,999.92 | 14,777.78 | 2,51,222.14 | 2,671.08 | 14,777.78 | 2,671.08 | 17,448.86 |
| 8th month | 2,51,222.14 | 14,777.78 | 2,36,444.36 | 2,522.69 | 14,777.78 | 2,522.69 | 17,300.47 |
| 9th month | 2,36,444.36 | 14,777.78 | 2,21,666.58 | 2,374.30 | 14,777.78 | 2,374.30 | 17,152.08 |
| 10th month | 2,21,666.58 | 14,777.78 | 2,06,888.80 | 2,225.90 | 14,777.78 | 2,225.90 | 17,003.68 |
| 11th month | 2,06,888.80 | 14,777.78 | 1,92,111.02 | 2,077.51 | 14,777.78 | 2,077.51 | 16,855.29 |
| 12th month | 1,92,111.02 | 14,777.78 | 1,77,333.24 | 1,929.11 | 14,777.78 | 1,929.11 | 16,706.89 |
| 1,77,333.36 | 32,943.35 | 2,10,276.71 | |||||
| 5th year: | |||||||
| 1st month | 1,77,333.24 | 14,777.78 | 1,62,555.46 | 1,780.72 | 14,777.78 | 1,780.72 | 16,558.50 |
| 2nd month | 1,62,555.46 | 14,777.78 | 1,47,777.68 | 1,632.33 | 14,777.78 | 1,632.33 | 16,410.11 |
| 3rd month | 1,47,777.68 | 14,777.78 | 1,32,999.90 | 1,483.93 | 14,777.78 | 1,483.93 | 16,261.71 |
| 4th month | 1,32,999.90 | 14,777.78 | 1,18,222.12 | 1,335.54 | 14,777.78 | 1,335.54 | 16,113.32 |
| 5th month | 1,18,222.12 | 14,777.78 | 1,03,444.34 | 1,187.15 | 14,777.78 | 1,187.15 | 15,964.93 |
| 6th month | 1,03,444.34 | 14,777.78 | 88,666.56 | 1,038.75 | 14,777.78 | 1,038.75 | 15,816.53 |
| 7th month | 88,666.56 | 14,777.78 | 73,888.78 | 890.36 | 14,777.78 | 890.36 | 15,668.14 |
| 8th month | 73,888.78 | 14,777.78 | 59,111.00 | 741.97 | 14,777.78 | 741.97 | 15,519.75 |
| 9th month | 59,111.00 | 14,777.78 | 44,333.22 | 593.57 | 14,777.78 | 593.57 | 15,371.35 |
| 10th month | 44,333.22 | 14,777.78 | 29,555.44 | 445.18 | 14,777.78 | 445.18 | 15,222.96 |
| 11th month | 29,555.44 | 14,777.78 | 14,777.66 | 296.79 | 14,777.78 | 296.79 | 15,074.57 |
| 12th month | 14,777.66 | 14,777.78 | 0.00 | 148.39 | 14,777.78 | 148.39 | 14,926.17 |
| 1,77,333.36 | 11,574.68 | 1,88,908.04 |
DEBT SERVICES COVERAGE RATIO
| PARTICULARS | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
| Profit after tax | 2,10,213.75 | 2,20,726.00 | 2,76,239.00 | 3,34,251.00 | 3,75,493.00 |
| Add : Interest on TL and CC | 1,11,104.00 | 92,852.00 | 71,483.00 | 50,114.00 | 28,746.00 |
| Add : Depreciation | 1,20,275.00 | 1,02,806.00 | 95,401.00 | 96,554.00 | 1,12,488.00 |
| TOTAL ( A ) | 4,41,592.75 | 4,16,384.00 | 4,43,123.00 | 4,80,919.00 | 5,16,727.00 |
| Interest on CC | 17,171.00 | 17,171.00 | 17,171.00 | 17,171.00 | 17,171.00 |
| Interest on Term Loan | 93,933.00 | 75,681.00 | 54,312.00 | 32,943.00 | 11,575.00 |
| Instalment of Term Loan | 88,667.00 | 1,77,333.00 | 1,77,333.00 | 1,77,333.00 | 1,77,333.00 |
| TOTAL ( B ) | 1,99,771.00 | 2,70,185.00 | 2,48,816.00 | 2,27,447.00 | 2,06,079.00 |
| Debt Services Coverage Ratio | 2.21 | 1.54 | 1.78 | 2.11 | 2.51 |
| Average Debt Service Coverage Ratio | 1.99 |
BREAK EVEN POINT
| PARTICULARS | 1ST YEAR | 2ND YEAR | 3RD YEAR | 4TH YEAR | 5TH YEAR |
| INCOME Sales | 22,94,250.00 | 25,78,875.00 | 27,51,375.00 | 29,23,875.00 | 30,96,375.00 |
| TOTAL ( A ) | 22,94,250.00 | 25,78,875.00 | 27,51,375.00 | 29,23,875.00 | 30,96,375.00 |
| VARIABLE COST Raw Material Consumption | 9,40,800.00 | 11,25,600.00 | 12,04,560.00 | 12,80,160.00 | 13,55,760.00 |
| Utilities | 72,000.00 | 75,600.00 | 79,380.00 | 83,349.00 | 87,516.00 |
| Salaries/wages | 5,28,000.00 | 5,54,400.00 | 5,82,120.00 | 6,11,226.00 | 6,41,787.00 |
| Selling & Distribution | 1,14,712.50 | 1,20,448.00 | 1,26,470.00 | 1,32,794.00 | 1,39,434.00 |
| TOTAL ( B ) | 16,55,512.50 | 18,76,048.00 | 19,92,530.00 | 21,07,529.00 | 22,24,497.00 |
| CONTRIBUTION ( A – B ) | 6,38,737.50 | 7,02,827.00 | 7,58,845.00 | 8,16,346.00 | 8,71,878.00 |
| FIXED COST : Repairs/ Maint. | 211.13 | 12,871.68 | 12,882.77 | 12,894.40 | 12,906.62 |
| Depreciation | 2,000.00 | 2,100.00 | 2,300.00 | 2,500.00 | 2,800.00 |
| Interest (Term Loan) | 93,933.00 | 75,681.00 | 54,312.00 | 32,943.00 | 11,575.00 |
| Interest(W.C Loan) | 17,171.00 | 17,171.00 | 17,171.00 | 17,171.00 | 17,171.00 |
| Administrative | 140299 | 147314 | 154680 | 162414 | 170535 |
| Misc.(Approx.) | 100000 | 105000 | 120000 | 130000 | 140000 |
| TOTAL ( C) | 3,53,613.88 | 3,60,137.68 | 3,61,345.77 | 3,57,922.40 | 3,54,987.62 |
| P/V RATIO = Contribution/Sales X 100 | 0.28 | 0.27 | 0.28 | 0.28 | 0.28 |
| BEP ( Sale value ) = Fixed cost / (P/V ra | 12,70,128.39 | 13,21,449.04 | 13,10,145.95 | 12,81,956.88 | 12,60,697.95 |
| Average Break even sales | 12,88,875.64 |
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