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Estimated Sales

For Sachet
No. of packs (20 Sachet)
Per Pack Price(Rs.)
Sales (Amount in Rs. 000)

For Boxes (125 Grams):


No.of Boxes
Per Box Price (Rs.)
Sales (Amount in Rs. 000)

For Boxes (250 Grams):


No.of Boxes
Per Box Price (Rs.)
Sales (Amount in Rs. 000)

Total Sales Revenue


Amount in (Rs. 000)

Sales
2,013

2,014

2,015

67,133

82,938

83,916

45

45

45

3,021

3,732

3,776

939,456

1,067,326

1,174,320

27

27

27

25,365

28,818

31,707

806,400

996,800

1,008,000

):

):
55

55

55

44,352

54,824

55,440

72,738

87,374

90,923

Depreciation
Assets

Book Value

Building

7,875

Plant and Machinary

1,560

Furniture and Fixture


Vehicle
Land

Total

20
1,200
900

11,555

Depreciation
Rate

Dep.Exp

Total Depreciation Expens

5%

394

10%

156

6%

20%

240

791

Accumulated Dep.
791
791
791
1582
791
2373
791

Total Cost of Production


2,013 (Rs 000)
Raw material

65,597

Cost of Labor

2,250

Depreciation

791

Factory Overhead
Fixed OH
Variable OH
Cost of goods manufactured

502
1,512
70,652

2,014 (Rs 000)

2,015

(Rs 000)

73,796

73,796

2,250

2,250

791

791

502

502

1,701

1,701

79,040

79,040

Total capital
Source
NBP (@14%)
Equity
Total

Total capital
Ratio

Amount (Rs. 000)


60%
11,225
40%
7,484
100%
18,709

Estimated Cash Flow Statements

Years Ending Dec 31


Sources of Funds
Operating profit
Depreciation
total funds from operation
other sources:
NBP Loan
Bank Borrowings
Capital
Total sources of funds
Application of funds
Investment in Fixed Assets
Preproduction expenses
Contingencies
Interest During Const.
Repayment of :
NBP Loan
Bank borrowings
Financial Charges on:
Long Term loans
Bank borrowings
Payment of :
Taxes
Dividends
Worker's Fund
Short term investments
Increase in Current Assets(other than Cash)
Total Applications
Cash Surplus
Cash at Beginning of Year

Cash at end of Year

ash Flow Statements


End of Construction
2,012
0
0

Operating Years
2,013
2,014
Rs 000
Rs 000
6,879
6,692
791
791

2,015
Rs 000
9,303
791

7,670

7,483

10,094

11,225
1,000
7,484

0
2,900
0

0
0
0

0
0
0

19,709

10,570

7,483

10,094

11,555
505
20
1,260

0
0
0
0

0
0
0
0

0
0
0
0

0
0

1,123
1,200

1,123
2,700

0
0

1,572
100

1,414
390

1,257
270

0
6,355

0
0
0
0
8,896

1,579
147
340
0
1,211

1,475
137
317
2,500
94

19,695

10,568

7,403

9,873

14
0

3
14

80
17

221
97

14

17

97

317

Snapple Tea Company, (Proposed), Ar


Estimated Balan
Year ending Dec 31
Assets:
Current Assets
Cash and Bank Balance
Short term investments
Accounts receivables
Inventories:
raw material
Finished Goods
Stores & Spares
Advances and Prepayments
Total current assets
Fixed Assets:
Fixed Assets at cost
Less: accumulated Depriciation
Fixed Assets Net
Intangibles
Total Fixed Assets
Total Assets
Liabilities and Equity
Current liabilities:
Bank Borrowings
Taxes Payable
Dividend Payable
Worker's Fund Payable
Current maturities of LT Loans
Total Current Liabilities
Long Term Debts
PICIC Loan
Term Finance Certificates
Total Long Term Debt
Equity
Capital
Retained Earnings
Total Equity

Total Debt and Equity


Current ratio
Difference

ompany, (Proposed), Arif Wala Road, Bahawal Nagar


Estimated Balance Sheets (Rs. 000)
2,012

2,013

2,014

2,015

14
0
0

17
0
1,818

97
0
2,184

317
2,500
2,273

6,325
0
10
20

6,325
7,065
12
30

6,325
7,904
13
35

6,325
7,904
13.5
40

6,369

15,268

16,558

19,373

11,555
0
11,555
1,785
13,340
19,709

11,555
791
10,764
1,428
12,192
27,460

11,555
1,582
9,973
1,071
11,044
27,602

11,555
2,373
9,182
714
9,896
29,269

1,000
0
0
0
0
1,000

3,900
1,579
147
340
1,123
7,088

2,700
1,475
137
317
1,123
5,752

0
2,415
224
519
1,123
4,281

11,225
0
11,225

10,103
0
10,103

8,980
0
8,980

7,857
0
7,857

7,484
0
7,484

7,484
2,785
10,269

7,484
5,387
12,871

7,484
9,648
17,132

Equity
ies:

bts

19,709

27,460

27,603

29,269

6.4
0

2.2
0

2.9
-1

4.5
0

Estima
Year ending on Dec 31.
sales
Cost of Goods Sold
Gross Profit
General & Admn. Expenses
Selling Exp.
Total Operating Exp.
Operating Profit
Other Expenses
PICIC Loan 14%
Bank Borrowings 10%
Amortization(over 3 years)
Worker's Fund
Net Profit before Tax
Tax
Net Profit
Dividend 5%
Retained Earnings
Total Reatined Earning

Estimated Income Statements


Year ending on Dec 31.

2013
72,738

87,374

2015s
Rs.000
90,923

63,587
9,151

78,201
9,173

79,040
11,883

1,545
727
2,272
6,879

1,607
874
2,481
6,692

1,671
909
2,580
9,303

1,572
100
357
4,851
340
4,511
1,579
2,932
147
2,785

1,414
390
357
4,531
317
4,214
1,475
2,739
137
2,602

1,257
270
357
7,419
519
6,900
2,415
4,485
224
4,260

2,785

5,387

9,648

Rs. 000
sales
Cost of Goods Sold
Cost of Goods Sold
Gross Profit
Operating Expenses
General & Admn. Expenses
Selling Exp.
Total Operating Exp.
Operating Profit
Other Expenses
Financial Charges on:
PICIC Loan 14%
Bank Borrowings 10%
Amortization(over 3 years)
Profit Before tax and Worker's Fund
Worker's Fund
Net Profit before Tax
Tax
Net Profit
Dividend 5%
Retained Earnings
Total Reatined Earning

2014
Rs.000

1 Sales

2 CGS

3 Gross.Profit

4 Operating Profit

5 Net Profit

6 Dividend

7 Retained Earning

8 Cuurent Assets

9 Accounts receivables
9 Net Intengibles

10 Total Fixed Assets

11 Total Assets

12 Current liabilities:

13 Long Term Debts

14 Equity

15 Loan Repayment Schedual

16 NPV/IRR

Notes To Financial Statement


Notes To Income Statement

Estimated Sales

2,013

2,014

2,015

67,133

82,938

83,916

45

45

45

3,021

3,732

3,776

939,456

1,067,326

1,174,320

27

27

27

25,365

28,818

31,707

806,400

996,800

1,008,000

55

55

55

44,352

54,824

55,440

72,738

87,374

90,923

2013

2014

2015s

For Sachet
No. of packs (20 Sachet)
Per Pack Price(Rs.)
Sales (Amount in Rs. 000)
For Boxes (125 Grams):
No.of Boxes
Per Box Price (Rs.)
Sales (Amount in Rs. 000)
For Boxes (250 Grams):
No.of Boxes
Per Box Price (Rs.)
Sales (Amount in Rs. 000)
Total Sales Revenue
Amount in (Rs. 000)

Rs. 000

Rs.000

Rs.000

Cost of Goods Sold:


Opening Inventory

7,065

7,904

cost of production

70,652

79,040

79,040

Cost of Goods available for sale

70,652

86,105

86,944

7,065

7,904

7,904

63,587

78,201

79,040

Ending Inventory
Cost of Goods Sold

Gross Profit

9,151

9,173

11,883

1,545

1,607

1,671

727

874

909

Total Operating Exp.

2,272

2,481

2,580

Operating Profit

6,879

6,692

9,303

1,572

1,414

1,257

Bank Borrowings 10%

100

390

270

Amortization(over 3 years)

357

357

357

4,850

4,531

7,419

340

317

519

Net Profit before Tax

4,510

4,214

6,900

Tax

1,579

1,475

2,415

Net Profit

2,931

2,739

4,485

Operating Expenses
General & Admn. Expenses
Selling Exp.

Other Expenses
Financial Charges on:
PICIC Loan 14%

Profit Before tax and Worker's Fund


Worker's Fund

Dividend 5%

147

137

224

Retained Earning

2,785

2,602

4,261

Total Retained Earning

2785

5,387

9,648

Cash and Bank Balance

14

17

97

317

Short term investments

2,500

Accounts receivables

1,818

2,184

2,273

6,325

6,325

6,325

6,325

Finished Goods

7,065

7,904

7,904

Stores & Spares

10

12

13

13.5

20

30

35

40

6,369

15,267

16,558

19,373

1,818

2,184

2,273

1,785

1,785

1,428

1,071

357

357

357

1,785

1,428

1,071

714

11,555

11,555

11,555

11,555

791

1582

2373

11,555

10,764

9,973

9,182

1,785

1,428

1,071

714

Notes to Balance Sheet


Current Assets

Inventories:
raw material

Advances and Prepayments


Total current assets
Accounts receivables
Intangibles
Less:Amortization

Fixed Assets:
Fixed Assets at cost
Less: accumulated Depriciation
Fixed Assets Net
Intangibles

Total Fixed Assets

13,340

12,192

11,044

9,896

Total Assets

19,709

27,459

27,602

29,269

1,000

3,900

2,700

Taxes Payable

1,579

1,475

2,415

Dividend Payable

147

137

224

Worker's Fund Payable

340

317

519

Current maturities of LT Loans

1,123

1,123

1,123

1,000

7,089

5,752

4,281

11,225

10,102

8,979

7,856

11,225

10,102

8,979

7,856

7,483

7,483

7,483

7,483

2,785

5,387

9,648

7,483

10,268

12,870

17,131

19,708

27,459

27,601

29,268

Liabilities and Equity

Current liabilities:
Bank Borrowings

Total Current Liabilities

Long Term Debts


PICIC Loan
Term Finance Certificates
Total Long Term Debt

Equity
Capital
Retained Earnings
Total Equity
Total Debt and Equity

Total PICIC Loan

Repayment Period Interest Rate Interest


11225

10

14%

1572

1123

10103

14%

1414

1123

8980

14%

1257

1123

7857

14%

1100

1123

6734

14%

943

1123

5611

14%

785

1123

4488

14%

628

1123

3365

14%

471

1123

2242

14%

314

1123

1119

14%

157

1119

-18709

7670

7483

10094

Total funds from operation


IRR
NPV

Principal

16%
7,963

Total Schedual Payment


2694
2537
2380
2223
2066
1908
1751
1594
1437
1276

-18709

Total annual production capacit

For Sachet
Production
Opening Inventory
Available for Sale
Ending Inventory
Units Sold
For Boxes 125g
Production
Opening Inventory
Available for Sale
Ending Inventory
Units Sold
For Boxes 125g
Production
Opening Inventory
Available for Sale
Ending Inventory
Units Sold

roduction capacity at 90% operating Capacity

2013

2014

2015

74,592
0
74,592
7,459
67,133

83,916
7,459
91,375
8,392
82,983

83,916
8,392
92,308
8,392
83,916

1,043,840
0
1,043,840
104,384
939,456

1,174,320
104,384
1,278,704
117,432
1,161,272

1,174,320
117,432
1,291,752
117,432
1,174,320

896,000
0
896,000
89,600
806,400

1,008,000
89,600
1,097,600
100,800
996,800

1,008,000
100,800
1,108,800
100,800
1,008,000

Sr. No
1
2
3
4
5
6
7
8
9
10

Sr. No
1
2
3
4
5
6

Sr. No
1
2
3
4
5

Source
Current Assets
Raw Material Inventory
Finished Goods Inventory
Equipment Stores & Spares
Total Inventory
Prepaid Expenses
Account Receivable
Cash

Total Current Assets


Less Borrowing
Initial Permanent NWC

Assumption

Snapple Tea Company, (Proposed), Arif Wala Road, Bahawal Nagar


Estimated Cost of Project
Items
Land
Civil Works
Plant and Machinery
Furniture and Fixture
Vehicles
Interest
Pre-production Expenses
Installation charges
Contingencies
Total Fixed Cost
Net Initial Working Capital
Total Cost of Project

Total Cost ( Rs. in,000)


900
7,875
1,550
20
1,200
1,260
505
10
20
13,340
5,369
18,709

Estimated Cost of Civil Works


Area in
sq. ft.

Item

Type of Building

Main Factory Building

RCC

3,375

Warehouse

RCC

2,250

Office Block

RCC

1,575

Canteen

RCC

450

Wash rooms

RCC

225

Free Area

1,125

Total

9,000

Estimated Cost of Plant and Machinery


Items and Specification

Quantity

Mixer
Machine for 250g Boxes
Machine for 125g Boxes
Machine for Sachet 8grams
Machine for Labeling and Printing

Total
Estimated Cost of Net Initial Working Capital

Cost/Unit(000)
2
2
2
2
2

200
185
185
175
60

10

805

Amount (Rs. 000)

urrent Assets

w Material Inventory

6,325

nished Goods Inventory

6,986

uipment Stores & Spares

10
13,321

epaid Expenses

count Receivable

20
1,818
200

otal Current Assets


ess Borrowing

tial Permanent NWC

Bank will give loan of 75% of total inventory.

15,359
9,991
5,368

wal Nagar

Total Cost
(Rs 000)

Rate/sq. ft. (Rs.)


1,000

3,375

1,000

2,250

1,000

1,575

1,000

450

1,000

225

5,000

7,875

Total Cost(Rs, 000)


400
370
370
350
60

1550