Start up expenses RS

PLANT AND MACHINERY 1,600,000

COMPUTER 30,000
FURNITURE 40,000
UTILITY 20,000
CASH REQUIRED 750,000
START UP INVENTORY 150,000
VEHICLE 360,000
PRELIMINARY AND PRE-OPERATIVE EXPENSES 84,600
TOTAL 3,034,600
Beginning Annual Installment Interest(12%
1,517,300 505,767 182,076
1,011,533 505,767 121,384
505766 505766 60692
Interest(12%)
182,076
121,384
60692
 Particulars 1st year 2nd year
PLANT AND MACHINERY(12%) 192,000 168,960
FURNITURE(10%) 4,000 3,600
COMPUTER 3,000 2,700
VEHICLE 36,000 32,400
TOTAL 235,000 207,660
3rd year
148,685
3,240
2,430
29,160
183,515
 Year 2011 2012
Installed capacity 300,000
CAPACITY UTILISATION 70 p.c. 75 p.c.
UNITS PRODUCED 210,000 225,000
TOTAL UNITS 253,000
UNITS SOLD 182,000 230,000
SALES REALISATION 3,640,000 4,600,000
CLOSING STOCK 224,000 184,000
TOTAL 3,864,000 4,784,000
OPENING STOCK 0 224,000
COST OF PRODUCTION
RAW AND PACKING MATERIAL 1,470,000 1,597,500
ADVERTISEMENT EXPENSE 225,000 270,000
RENT 228,000 228,000
SALARIES 936,000 936,000
UTILITIES 200,000 215,000
REPAIR AND MAINTENANCE 50,000 80,000
ADMINISTRATIVE EXPENSES 42,000 25,000
CARRIAGE 180,000 195,000
PREMILARY EXPENSES 28,200 28,200
TELEPHONE EXPENSES 24,000 26,000
TOTAL 3,383,200 3,824,700
PROFIT BEFORE INTEREST AND DEPRECIATION 480,800 775,300
LESS;
DEPRECIATION 235,000 207,660
INTEREST 182,076 121,384
NET PROFIT 63,724 446,256
INCOME TAX (30%) 19,117 133,877
PROFIT AFTER TAX 44,607 312,379
CASH ACCRUALS 307,807 548,239
 2013
,000
80 p.c.
240,000
263,000
250,000
5,000,000
330,000
5,330,000
184,000

1,728,000
295,000
273,600
1,080,000
228,000
82,000
30,000
203,000
28,200
29,000
4,160,800
839,200

183,515
60,692
594,993
178,498
416,495
628,210
 Opening Balance Sheet 1
LIABITIES RS ASSETS RS LIABITIES
EQUITY 1517300 P&M 1,600,000 EQUITY
LOAN 1517300 FURNITURE 40,000 LOAN
COMPUTER 30,000 PROFIT & LOSS
CASH REQUIRED 7,50,000
VEHICLE 3,60,000
PRELIMINARY AND PRE-OPERATIVE EXPENSES 84,600
START UP INVENTORY 1,50,000
UTILITY 20,000
3034600 1,774,600

1,260,000
 1st Year Balance Sheet 2nd
LIABITIES RS ASSETS RS LIABITIES
EQUITY 1517300 P&M 1408000 EQUITY
LOAN 1,011,533 FURNITURE 36,000 LOAN
PROFIT & LOSS 44,607 COMPUTER 27,000 PROFIT & LOSS
CASH REQUIRED 498039.8
VEHICLE 324000
PRELIMINARY AND PRE-OPERATIVE EXPENSES 56400
START UP INVENTORY 224,000

2573439.8 2,573,440
 2nd Year Balance Sheet 3rd
LIABITIES RS ASSETS RS LIABITIES
EQUITY 1517300 P&M 1239040 EQUITY
LOAN 505,766 FURNITURE 32,400 LOAN
PROFIT & LOSS 356,986 COMPUTER 24,300 PROFIT & LOSS
CASH REQUIRED 580512
VEHICLE 291600
PRELIMINARY AND PRE-OPERATIVE EXPENSES 28200
START UP INVENTORY 184,000

2380052 2,380,052
 3rd Year Balance Sheet
LIABITIES RS ASSETS RS
EQUITY 1517300 P&M 1090355
LOAN 0 FURNITURE 29,160
PROFIT & LOSS 773,481 COMPUTER 21,870
CASH REQUIRED 556956.1
VEHICLE 262440
PRELIMINARY AND PRE-OPERATIVE EXPENSES 0
START UP INVENTORY 330000

2290781.1 2,290,781