Model Project for Retail Markets/Outlet (environmentally controlled)
MARKET POTENTIAL AND STRATEGY
MARKETING STRATEGY
TENTATIVE IMPLEMENTATION SCHEDULE
S. NO.
ACTIVITY
PERIOD IN WEEKS
1
APPLICATION AND SANCTION OF LOAN
2 WEEKS
2
OFFER FROM VENDOR AND FINALIZATION
2 WEEKS
3
SOURCING AND ASSEMBLING
2 WEEKS
Model Project for Retail Markets/Outlet (environmentally controlled)
Project cost & Means of Finance (Rs. Lakh)
S. No. A. 1.
Particulars Project Cost Plant & Machinery Total
2013-14
Total
B. 1. 2. 3. 4.
Means of Finance Promoter's Contribution Capital Subsidy from NHM State Subsidy Term Loan Total Promoters contribution Debt Equity Ration in %
Note:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from NHM………………….Lakh/Cr, State Subsidy ………………… Lakh/Cr.)
Model Project for Retail Markets/Outlet (environmentally controlled)
C.
Contribution
Sales Revenue
………………………
………………………
Less Variable cost
………………………
……………………….
Contribution
………………………
……………..…………
D.
B. E. P. as percentage of installed capacity
………..……………%
………………………%
E.
Cash B.E.P.
………..……………%
………..………………%
Model Project for Retail Markets/Outlet (environmentally controlled)
Projected Balance Sheet
S. No. Particulars A. I. Liabilities Share Capital & Retained Earnings II. III. IV. V. VI. VII. Unsecured Loans Capital Subsidy from NHM Reserves Term Loan Bank Barrowings Current Liability Total
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
Model Project for Retail Markets/Outlet (environmentally controlled)
B.
Disposition of Funds 1. Working Capital 2. Capital Expenditure 3. Misc. Expenses 4. Interest of term loan, U/L & W/C 5. Taxation 6. Dividend 7. Repayments Total
C. D. E.
Opening Balance Surplus (A-B) Closing Balance
Model Project for Retail Markets/Outlet (environmentally controlled)
Projected Cash flow Statement
S. No. Particulars A. I. II. III. IV. V. Source of Funds Proposed Term Loan Share Capital Capital Subsidy Unsecured Loan Profit before interest depreciation & taxes VI. Bank Barrowings Total (A)
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
Model Project for Retail Markets/Outlet (environmentally controlled)
B. C.
Operating Profit before interest depreciation & taxes Financial Expenses -Interest on term loan-I -Interest of W/C Loan Profit after Interest and before Tax Depreciation (SLM) Profit before Tax Taxable Income Tax Payable Profit after tax % of net profit Add Depreciation (SLM) & Prelim Expenses, etc off Cash surplus Repayment of term loan Cash accruals Dividend
D. E. F. G. H. I. J. K. L. M. N.
Model Project for Retail Markets/Outlet (environmentally controlled)
Project Profitability Statement S. No. Particulars A. B. Sales Revenue Expenditure Repairs & Maintenances including store & spares Salary Rent, Rates, Tax & Insurance Electricity/Generator running expenses Administrative Expenses Marketing/Selling Expenses Misc. Expenses Total 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Model Project for Retail Markets/Outlet (environmentally controlled)
Internal Rate & Return Year 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Total Net Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29% Model Project for Retail Markets/Outlet (environmentally controlled) Inventory Cash out flow Cash in flow Net cash flow Discount Rate 21% Net Dis. Amount Discount Rate 23% Net Dis. Amount
Statement showing average DSCR calculation S. No. 1. Particulars Profit after Tax Depreciation (SLM) and Preliminary Expenses, etc. written off Interest on term loan 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
2.
3.
4.
Cash Accruals (A)
5. 6. 7.
Repayment of term Loan Interest on term loan Total Repayments (B) AVERAGE DSCR
Model Project for Retail Markets/Outlet (environmentally controlled)
Statement showing calculation of Income Tax S. No. 1. Particulars Profit before interest and Tax 2. Financial Expenses -Interest on term loan-I -Interest of W/C Loan 3. Depreciation (WDV) Total (2+3) 4. 5. 6. Profit before Tax Taxable Income Tax payable @33.99% & MAT @ 10% +SC+EC+SHEC) 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
Model Project for Retail Markets/Outlet (environmentally controlled)
Details of Capacity Utilisation and sales Realisation S. No. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year
1st year
2nd year
3rd year
4th year
5th year
6th year
7th year
8th year
A.
Project Capacity
B.
Revenue
Model Project for Retail Markets/Outlet (environmentally controlled)
Details of Annual Sales Realisation S. No. Revenue Segments Rent for Retail Markets/Outlets (environmentally controlled) Sub-Total Units Sale Price Rs. Amount Rs. in Lakhs
1.
I. II.
Net Current Assets (B-A) Total Current Assets Margin (25% of N.C.A.+100% of A (2 to 6) Max. Permissible Bank Finance Working Capital Bank Finance Interest @ 13.25%
III.
IV.
V.
Model Project for Retail Markets/Outlet (environmentally controlled)
Working Capital Requirement Sl. No. 1. 2. 3. 4. 5. 6. Particulars Salary and Wages Rents and Vehicle Power and Fuel Repair and Maintenance Adm. and Misc. Exps. Marketing/Selling Expenses, Total (A)=1+2+3+4+5+6+7+8 7. Trading Stock storage sale Direct sale 8. Sundry Debtors Total (B)= 8+9 Period Amount (2013-14) Amount (2013-14) Amount (2013-14) Amount (2013-14) (Rs. in Lakh) Amount (2013-14)
Model Project for Retail Markets/Outlet (environmentally controlled)
RATION ANALYSIS S. No. 1. 2. 3. Particulars PBITD (Rs Lakhs) PBTD (Rs Lakhs) PAT (Rs Lakhs) 2012-13 2013-14 2014-15
Return on Investment (After Tax and 4. before interest)
5. 6. 7. 8.
Net Worth (Rs Lakhs) Gross Profit Margin (GPM) Operating profit margin (OPM) Net Profit Margin (NPM)
Model Project for Retail Markets/Outlet (environmentally controlled)
Depreciation Calculation (under-Income Tax-WDC (Rs. Lakhs) Year 2013-14 Year 0 1 2 3 4 5 6 7 8 9 10 Machinery Depreciation 15% Building Depreciation 10% Misc. Assets Depreciation 10% Total Depreciation Plant & Machinery Building Misc. Assets Total
Model Project for Retail Markets/Outlet (environmentally controlled)
Depreciation Calculation (under Company Law-SLM) (Rs. Lakhs) Year 2013-14 Year 0 1 2 3 4 5 6 7 8 9 10 11 Machinery Depreciation 5.28% Building Depreciation 3.34% Misc. Assets Depreciation 5.28% Total Depreciation Plant & Machinery Building Misc. Assets Total
Model Project for Retail Markets/Outlet (environmentally controlled)
S. No. A.
Particulars VARIABLE COST Utilities Repair and Maintenance Vehicle Expenses Interest on W/C Loan Total
Amount 2013-14
Amount 2014-15
B.
SEMI VARIABLE/FIXED COST Salaries Depreciation Interest on term loan Marketing/Selling Expenses Other working Expenses Total
Model Project for Retail Markets/Outlet (environmentally controlled)
PAY BACK PERIOD Basis: Profit after tax Project Cost: (Rs. in Lakhs) Years 1. 2. 3. 4. 5. 6. 7. 8. 9. Profit After Tax Depreciation & Preliminary Expenses written off Cash Accruals Cumulative Accruals
PAY BACK PERIOD
YEARS+
MONTHS
Model Project for Retail Markets/Outlet (environmentally controlled)
DETAILS OF SALARY & WAGES (Rs. In Lakhs) Salary/ S. No. Particulars Month (Rs.) Salary 1. Manager Nos. Amount Nos. Amount 1st year Amount 2nd year Amount 3rd year
Nos.
Nos.
Wages 1. Worker
Grand Total (A+B+C) Total (Annual) P & L
Model Project for Retail Markets/Outlet (environmentally controlled)
DETAILS & ESTIMATED COST OF MACHINERY (Rs. In Lakhs) Amount (Rs. in Lakhs)
S. No.
Particulars
Shops Size
Total
Unit Cost Per Shop
Retail Markets/Outlets 1. (environmentally controlled) Total
ASSETS I. II. III. IV. Gross Block Less: Depreciation Net Block Current Assets Misc. Expenses Cash in Hand/Bank Total-
Model Project for Retail Markets/Outlet (environmentally controlled)