1

Project Report
ON

DR. RAJMANI NANDAN ULTRASOUND

CENTRE
Small and Medium Enterprise

AT Old Bus Stand Road, Rosera,

District- Samastipur, Pin-848210 (Bihar)

Prepared by:

M. BHARATI & CO.

(Chartered Accountant)
AT - WARD NO. 15, ROSERA,
DIST-SAMASTIPUR
PIN-848210
(BIHAR)
CONTRACT NO.-9199405560

DISCLAIMER
The purpose and scope of this information memorandum is to
introduce the subject matter and provide a general idea and information
on the said area. All the material included in this document is based on
data/information gathered from various sources and is based on certain
assumptions. Although, due care and diligence has been taken to compile
in this document, the contained information may vary due to any change
in any of the concerned factors, and the actual results may differ
substantially from the presented information. DR. NANDAN ULTRASOUND
CENTRE does not assume any liability for any financial or other loss
resulting from this memorandum in consequence of undertaking this
activity. Therefore, the content of this memorandum should not be relied
upon for making any decision, investment or otherwise. The prospective
user of this memorandum is encouraged to carry out his/her own due
diligence and gather any information he/she considers necessary for
making an informed decision. The content of the information
memorandum does not bind on DR. NANDAN ULTRASOUND CENTRE in any
legal or other form.

INDEX
1.
PURPOSE
OF
THE
DOCUMENT
...........................................................................................
.... 4
2.
CRUCIAL
FACTORS
&
STEPS
IN
DECISION
MAKING
FOR
INVESTMENT
.............. 4
3.
PROJECT
PROFILE
............................................................................................
........................ 4
3.1
OPPORTUNITY
RATIONALE
...................................................................................................... 4
3.2
PROJECT
INVESTMENT
.............................................................................................................
5
3.3
PROPOSED
LOCATION
.............................................................................................................. 5
3.4
KEY
SUCCESS
FACTORS/PRACTICAL
TIPS
FOR
SUCCESS
....................................................... 5
3.5
THREATS
FOR
THE
BUSINESS
................................................................................................... 5
4.
MARKET
INFORMATION
.....................................................................................
.................... 5
4.1
MARKET
POTENTIAL
.............................................................................................................
.. 5
4.2
TARGET
CUSTOMERS
...........................................................................................................
... 6
5. HEALTH CARE An Overview
............................................................................... 6
5.1
Introduction
. ........................................................................ 6
5.2
HEALTH
CARE
SCENE

A
COMPARISON
......................................................... 6
5.3 NATIONAL HEALTH POLICY & PRIVATE HEALTH CARE
........................................ 6
5.4.
SONOGRAPHY
..............................................................................
................... 7
6.
Overviews
of
Project
................................................................................... 7
6.1
Promoter
....................................................................................... 7
6.2
Existing
Status
of
the
Unit
.............................................................................................. 7
6.3
Equipment
facilities
............................................................................................................ 7
6.4
Clientele
...................................................................................................................... 7
6.5
Financial
tie
up
.................................................................................................................
.... 7
6.6
Objective
...................................................................................................................... 7

Conclusions
....................... 7
7.
ANALYSIS
................... 8
7.1
FINANCE

6.7
...............................................................................................
FINANCIAL
.........................................................................................

PROJECT
COST
AND
MEANS
OF
....................................................................... 8
7.2
PROJECTED
BALANCE
SHEET
........................................................................ 9
7.3
PROJECTED
PROFIT
STATEMENT
........................................................................ 10
7.4
PROJECTED
CASH
FLOW
STATEMENT .......................................................................................... 11
7.5
IMPORTANT
RATIOS
................................................................................................................ 12
7.6
BREAK
EVEN
POINT
CALCULATIONS.
...................................................................................... 13
7.7
CALCULATION
OF
FINANCE
COST.................................................................................................... 14

1. PURPOSE OF THE DOCUMENT

The objective of the project report is primarily to facilitate potential
entrepreneurs in project identification for investment. The project prefeasibility may form the basis of an important investment decision and in
order to serve this objective, the document/study covers various aspects
of project concept development, start-up, and production, marketing,
finance and business management. The document also provides sectoral
information, brief on government policies, which have some bearing on
the project itself.
Before studying the whole document one must consider following
critical aspects, which forms the basis of any investment decision.

2. CRUCIAL
INVESTMENT

FACTORS

&

STEPS

IN

DECISION

MAKING

FOR

Before making any investment decision, it is advisable to evaluate

the associated risk factors by taking into consideration certain key
elements. These may include availability of resources, academic
knowledge, past experience and specific managerial and medical health
care skill.
At times evaluation and analysis of strengths, weaknesses,
opportunities and threats for a particular project serves the purpose of a
basic tool in investment decision making. Pre-feasibility study should
capture all the important factors that can play an instrumental role in the
success of a project. An idea of the competing centre and general
practitioners in geographical zone/ City where the centre will be set up is
very critical.

3. PROJECT PROFILE
3.1 Opportunity Rationale
Growing number of patients and lack of maintained infrastructure
has put tremendous pressure on public sector hospitals. This has resulted
in a rising demand for health services in the private sector. Moreover,
introduction of latest technology, hygienic environment and professional
staff attitude at private sector hospitals has also contributed to the
popularity in private sector. In addition to this, increasing trend of medical
diagnosis through sophisticated scientific medical tests has increased the
need of high capital investment in the medical sector. Investors in the
private sector can therefore exploit this opportunity and provide latest and
dependable diagnostic services on round the clock basis, which not
available in the public sector hospitals.
The diagnosis centre is a capital-intensive project. Once the required
infrastructure is developed, the management focus should shift to
maintain its repute, provide quality services and engage reputed
consultants to attract patients. Considering the current market structure,
the key success factor for a successful centre is the provision of
modernized consultancy and diagnostics services in multidisciplinary
areas. Constrained public sector health system, growing population,
introduction of new and modern medical technologies and increased
healthcare awareness in the country provides a better business
opportunity for the private sector to invest in the health care services.
3.2 Project Investment
Total project cost is Rs 12.58 Lakhs.
3.3 Proposed Location
Large public sector hospitals are concentrated in major cities of the
country. Therefore, it is suggested that new centre should be opened up
either in smaller cities, peripheral areas or in those areas of the larger
cities where there is little presence of existing medical facilities.

3.4 Key Success Factors/Practical Tips for Success

Availability of reputed consultants plays a major role in the success and
popularity of private diagnostics centre. It is suggested that consultants
from a wide range of specialties should be attracted for the centre. The
key success factor in this business is the availability of renowned
consultants in the centre. The consultants are the main reason for good
patient base of the centre. If the centre has renowned consultants, it
would bring many patients, who will not only be the source for
consultation fee but will also be using both the outdoor and the indoor
facilities of the centre thereby increasing the revenues for the diagnostics
centre. This will also create an image and reputation of the centre in the
eyes of general public.
Availability of trained and professional Paramedical Staff.
High standard patient care and hygienic environment for the patients,
trained nurses and courteous para-medical staff.
Modern and reliable diagnostic services which would include a fully
equipped
Ultra Sound Equipment.
Reasonable and competitive fees, positioned against competitors fees.
Each city and each area within a city has different demographic
characteristics. This means that every area has its own set of medical
problems. For example, in those areas where there is a large
concentration of industries, environmental pollution related diseases and
industrial emergencies would be more prevalent. It is therefore suggested
that a careful market analysis of the surrounding population should be
carried out before determining the services to be provided in the centre.
3.5 Threats for the Business
One of the major threats to the business is a high turnover rate of
medical, paramedical staff and the consultants. To retain the consultants
and other medical staff, salary package should be competitive.

4. MARKET INFORMATION

4.1 Market Potential

From 2011 to 2014, the estimated population of Samastipur district
has grown from 40 Lakhs to 50 Lakhs. This growth rate of population has
posed tremendous challenge to the existing infrastructure for basic
facilities in the country. Growing population, increasing industrialization,
resultant high level of environmental pollution, and increased healthcare
awareness has specially stretched the existing public health care system
in the country. This has given rise to high demand of private sector health
care facilities to compliment its public sector counterpart.
4.2 Target Customers

The major target market for the facility consists of residential areas
in the vicinity of the centre. The basic services that will be provided will
also be determined by the need of the locality and its adjacent areas.

Viability Report An outline

5. HEALTH CARE An Overview

5.1 Introduction: Today, the city of Rosera, with a population of over 15
lakhs has become one of the most crowded cities in Bihar. There is an
exponential increase in environmental pollution and occupational health
hazards due to rapid industrialisation. The food stuffs are largely
adulterated, drinking water supply becoming scare and unsafe for
consumption and lastly industries and automobiles have increased the
atmospheric air pollution to an alarmingly unsafe levels. This has led to a
steep fall in health standards of the people. There is a need for an early
accurate diagnosis and proper treatment of diseases, especially after the
growing awareness of sound health in the mind of the public.
5.2 HEALTH CARE SCENE A COMPARISON: Comparison between
various developed and developing countries in respect of Hospital Bed to
population Ratio, Infant Mortality, Expectancy of Life and Birth Rates etc.,
bring out the inadequacy of the health care in INDIA. Better and quality
health care is to be made available to one and all by the Government and
Private agencies. The ability of Government owned hospitals to render
quality medical services to all has decreased because of the population
growth.
5.3 NATIONAL HEALTH POLICY & PRIVATE HEALTH CARE: National
Health Policy of India was aiming to attain the goal of Health For All by
2000 AD, which it could not. As the concentration of the Government is on
providing primary health care and preventive treatment, the curative care
rests mostly with the private sector with all practitioners, consultants,
Nursing Homes, and Hospitals. The delivery of advanced health care to the
growing population has become the responsibility of the Private Sector,
religious institutions.

5.4 SONOGRAPHY: Ultrasound has become a powerful non-invasive

diagnostic
modality today. We propose to use a multipurpose
ultrasound machine for all medical / surgical and Obs./Gynae work of the
dispensary.

6. Overviews of Project
6.1 Promoter: Promoter Dr. Rajmani Nandan renowned sonographer in
Samastipur district. Presently he is associated with a government
hospital. He is belonging to medical practitioners family. He is bachelor in
sonography from reputed institution and working from last three years as
sonographer.
6.2 Existing Status of the Unit: Presently Dr. Nandan is woking with old
one ultrasound machine. Existing centre cover whole of Rosera town.
6.3 Equipment facilities: Presently existing centre is running with old
ultrasound machine which will be replaced by new one GELOGIQ V5
Ultrasound machine.
6.4 Clientele: Presently this centre cover Rosera town only, when this
centre installed GELOGIQ V5 ultrasound machine then the centre will
cover the whole Samastipur district. Because this type of ultrasound
machine is single in whole of district.
6.5 Financial tie up: Term Loan of Rs. 8.25 Lakhs to be taken from Union
Bank of India, Rosera branch.
6.6 OBJECTIVE: To assess the clinical benefit and financial feasibility of an
ultrasound service in Samastipur district in Bihar.
6.7 CONCLUSIONS: Ultrasound improved case study for a wide diversity
of clinical problems encountered on district health care level. The service
proved to be affordable for the Samastipur district.

7. FINANCIAL ANALYSIS

7.1 PROJECT COST AND MEANS OF FINANCE

PROJECT COST:
PREMISES

AMOUNT (Rs.)
-

10,50,000.00

ULTRASOUND MACHINE

55,000.00

AIRCONDITION

SOFTWARE

1,52,500.00

WORKING CAPITAL REQUIREMENTS

12,57,500.00

TOTAL

AMOUNT (Rs.)

MEANS OF FINANCING
EQUITY

4,32,500.00

- PROMOTERS
- INDIAN PUBLIC

WORKING CAPITAL LOAN

8,25,000.00

TERM LOAN FROM UNION BANK OF INDIA, ROSERA

12,57,500.00

TOTAL

7.2 PROJECTED BALANCE SHEET

Particulars
A. SOURCES OF FUNDS

1ST
YEAR

2ND
YEAR

3RD
YEAR

4TH
YEAR

5TH
YEAR

10

4,32,50
0

4,32,500

4,32,500

4,32,50
0

4,32,500

85,721

2,17,708

2,87,007

3,00,69
8

2,97,241

TOTAL PROMOTOR'S FUNDS

5,18,2
21

6,50,20
8

7,19,50
7

7,33,19
8

7,29,74
1

TERM LOAN FROM UNION BANK

OF INDIA, ROSERA

6,93,52
9

5,44,502

3,75,575

1,84,08
9

UNSECURED LOAN

TOTAL

12,11,
750

11,94,7
10

10,95,0
81

9,17,28
7

7,29,74
1

GROSS FIXED ASSETS

11,05,0
00

9,39,250

7,85,931

6,55,71
0

5,44,922

ADDITIONS

LESS: DEPRECIATION

1,65,75
0

1,53,319

1,30,221

1,10,78
8

94,170

NET FIXED ASSETS

9,39,2
50

7,85,93
1

6,55,71
0

5,44,92
2

4,50,75
2

CASH & BANK BALANCES

95,000

2,55,000

3,05,000

3,25,00
0

2,25,000

NET CURRENT ASSETS

1,61,50
0

1,41,779

1,26,371

43,365

53,989

MISC. EXPENDITURE

16,000

12,000

8,000

4,000

12,11,

11,94,7

10,95,0

9,17,28

7,29,74

PROMOTOR'S CAPITAL
RESERVES & SURPLUS
-

PROFIT & LOSS

B. USE OF FUNDS:

TOTAL

11

750

10

81

4TH
YEAR

5TH
YEAR

7.3 PROJECTED PROFIT AND LOSS STATEMENT

Particulars
REVENUE:
RECEIPTS FROM
SERVICES
-

ONSITE SERVICES

1ST
YEAR

2ND
YEAR

3RD
YEAR

6,30,
000

8,40,
000

9,80
,000

10,50,
000
-

11,20,
000
-

6,30
,000

8,4
0,000

9,8
0,000

10,50
,000

11,2
0,000

96,
000
15,
000
60,
000

1,20,
000
25,
000
72,
000

1,50
,000
40
,000
84
,000

1,80,
000
50,
000
96,
000

2,20,
000
70,
000
1,10,
000

30,
000
2,
500
4,
500
96,
529
4,
000
10,
000

50,
000
3,
000
6,
000
78,
973
4,
000
10,
000

60
,000

4,000
10
,000

70,
000
4
,000
8
,000
36,
514
4
,000
15,
000

80,
000
4
,500
9
,000
11,
089
4
,000
20,
000

OPERATING PROFIT

3,11
,471

4,7
1,027

5,6
2,228

5,86
,486

5,9
1,411

DEPRECIATION

1,65,
750

1,53,
319

1,30
,221

1,10,
788

94,
170

PROFIT

1,45
,721

3,1
7,708

4,3
2,007

4,75
,698

4,9
7,241

5,
000

20
,000

25,
000

40,
000

1,45,
721

3,12,
708

4,12
,007

4,50,
698

4,57,
241

TOTAL
OPERATING &
ADMINISTRATIVE EXPENSES

ELECTRICITY EXPENSES
CONSUMABLE
SALARY & WAGES
RUNNING & MAINTENANCE
EXPENSES
POSTAGE & STATIONERY
TELEPHONE EXPENSES
FINANCE COST
MISC. ENPENDITURE W/OFF
LEGAL AND INSURANCE COST

PROVISION FOR TAXATION

TRANSFER TO RESERVES

3,500
7,200
59
,072

12

7.4 PROJECTED CASH FLOW STATEMENT

Particulars

0
YEAR

1ST
YEAR

2ND
YEAR

3RD
YEAR

4TH
YEAR

5TH
YEAR

INFLOW
Cash Accurals (Profit before
Taxation & Interest)
Promoters Capital
Unsecured Loan
Term Loan
DEPRECIATION

TOTAL INFOW

4,32,
500
8,25,
000
-

12,57
,500

2,4
2,250

4,0
1,681

5,1
1,079

5,3
7,212

5,
48,330

1,6
5,750

1,5
3,319

1,3
0,221

1,1
0,788

4,
08,00
0

5,
55,000

6,4
1,300

6,
48,000

94,170

6
,42,500

OUTFLOW
Preliminary and PreOperative Expenses
Increase In Capital
Expenditure
Increase in Current Assets
Decrease in Term Loan
Decrease in Unsecured
Loan

20
,000
11,05,
000
1,52,
500
-

9,000
1,3
1,471
-

1,3
2,779
1,4
9,027
-

9
6,529

7
8,973

1,2
1,000

12,77
,500

OPENING BALANCE

NET INFLOW

6,408
1,6
8,928
-

4
9,773
1,9
1,486
-

4,216
1,
84,089
-

5,000
2
9,221

3
6,514
2
5,000
3,2
5,227

3,
58,00
0

3,
95,000

5,9
1,300

6,
28,000

7
,42,500

65
,000

4
5,000

9
5,000

2,5
5,000

3,0
5,000

3,
25,000

(20,0
00)

5
0,000

1,6
0,000

5
0,000

2
0,000

(1,00,
000)

4
5,000

95,00
0

2,
55,000

3,0
5,000

3,
25,000

2
,25,000

Taxation

Withdrawal by Promoter

CLOSING BALANCE

5
9,072
2
0,000
3,4
9,708

Interest on Term Loan

TOTAL OUTFLOW
CASH & BANK
BALANCES

11,089
40,000
5,
03,106

13

7.5 IMPORTANT RATIOS

Particulars
DEBT/EQUITY

1ST
YEAR

ND

YEAR

RD

YEAR

4TH
YEAR

5TH YEAR

1.34

0.84

0.52

0.25

OPERATING PROFIT/INCOME

49.44

56.07

57.37

55.86

52.80

PAT/INCOME

23.13

37.82

44.08

45.30

44.40

RETURN ON TOTAL ASSETS

12.03

26.17

37.62

49.13

62.66

RETURN ON NET WORTH

28.12

48.09

57.26

61.47

62.66

DIVIDEND PAYOUT RATIO

2.51

4.96

7.97

13.34

42.23

DEBT SERVICE CONVERAGE

(PAT BEFORE INTEREST/
INTEREST)

EPS (RS.)

14

7.6 BREAK EVEN POINT CALCULATIONS

Particulars

1ST
YEAR

GROSS REVENUE

6,30,0
00

8,40,00
0

ND

YEAR

RD

YEAR

9,80,00
0

4TH
YEAR

5TH YEAR

10,50,0
00

11,20,0
00

VARIABLE EXPENSES
96,
000
15,
000
60,
000

1,20,
000
25,
000
72,
000

1,50
,000
40
,000
84
,000

1,80,
000
50,
000
96,
000

2,20,
000
70,
000
1,10,
000

TOTAL

30,
000
2,01
,000

50,
000
2,6
7,000

60
,000
3,3
4,000

70,
000
3,96
,000

80,
000
4,8
0,000

CONTRIBUTIONS

4,29
,000

5,7
3,000

6,4
6,000

6,54
,000

6,4
0,000

2,
500
4,
500
96,
529
4,
000
10,
000
1,17
,529

3,
000
6,
000
78,
973
4,
000
10,
000
1,0
1,973

4,000
10
,000
8
3,772

4
,000
8
,000
36,
514
4
,000
15,
000
67
,514

4
,500
9
,000
11,
089
4
,000
20,
000
4
8,589

17.80

12.97

ELECTRICITY EXPENSES
CONSUMABLE
SALARY & WAGES
RUNNING & MAINTENANCE
EXPENSES

FIXED EXPENSES
POSTAGE & STATIONERY
TELEPHONE EXPENSES
FINANCE COST
MISC. ENPENDITURE W/OFF
LEGAL AND INSURANCE COST
TOTAL

BREAK-EVEN POINT (%)

27.40

3,500
7,200
59
,072

10.32

7.59

15

7.7 CALCULATION OF FINANCE COST

Mont
h

Principal of Term
Loan at
beginning of the Repayme
year
nt

Princip
al
Payme
nt

8,25,
000
8,14,
663
8,04,
216
7,93,
661
7,82,
994
7,72,
216
7,61,
324
7,50,
318
7,39,
196
7,27,
958
7,16,
601
7,05,
126

19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00

10,3
38
10,4
46
10,5
56
10,6
67
10,7
79
10,8
92
11,0
06
11,1
22
11,2
38
11,3
56
11,4
76
11,5
96

Finance cost for 1st Year

6,93,
13
529
6,81,
14
811
6,69,
15
970
6,58,
16
005
6,45,
17
914
6,33,
18
696
6,21,
19
350
6,08,
20
874
5,96,
21
267

19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00

11,7
18
11,8
41
11,9
65
12,0
91
12,2
18
12,3
46
12,4
76
12,6
07
12,7
39

1
2
3
4
5
6
7
8
9
10
11
12

Intere
st
8,6
63
8,5
54
8,4
44
8,3
33
8,2
21
8,1
08
7,9
94
7,8
78
7,7
62
7,6
44
7,5
24
7,4
04
96,
529
7,2
82
7,1
59
7,0
35
6,9
09
6,7
82
6,6
54
6,5
24
6,3
93
6,2
61

Principal
amount at
the end of
year
8,14,
663
8,04,
216
7,93,
661
7,82,
994
7,72,
216
7,61,
324
7,50,
318
7,39,
196
7,27,
958
7,16,
601
7,05,
126
6,93,
529
6,81,
811
6,69,
970
6,58,
005
6,45,
914
6,33,
696
6,21,
350
6,08,
874
5,96,
267
5,83,
528

16

5,83,
528
5,70,
655
5,57,
647

19,0
00
19,0
00
19,0
00

12,8
73
13,0
08
13,1
45

Finance cost for 2nd Year

5,44,
25
502
5,31,
26
220
5,17,
27
798
5,04,
28
234
4,90,
29
529
4,76,
30
679
4,62,
31
685
4,48,
32
543
4,34,
33
252
4,19,
34
812
4,05,
35
220
3,90,
36
475

19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00

13,2
83
13,4
22
13,5
63
13,7
06
13,8
49
13,9
95
14,1
42
14,2
90
14,4
40
14,5
92
14,7
45
14,9
00

Finance cost for 3rd Year

3,75,
37
575
3,60,
38
518
3,45,
39
304
3,29,
40
930
3,14,
41
394
2,98,
42
695
2,82,
43
831
2,66,
44
801
2,50,
45
602

19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00

15,0
56
15,2
15
15,3
74
15,5
36
15,6
99
15,8
64
16,0
30
16,1
99
16,3
69

22
23
24

6,1
27
5,9
92
5,8
55
78,
973
5,7
17
5,5
78
5,4
37
5,2
94
5,1
51
5,0
05
4,8
58
4,7
10
4,5
60
4,4
08
4,2
55
4,1
00
59,
072
3,9
44
3,7
85
3,6
26
3,4
64
3,3
01
3,1
36
2,9
70
2,8
01
2,6
31

5,70,
655
5,57,
647
5,44,
502
5,31,
220
5,17,
798
5,04,
234
4,90,
529
4,76,
679
4,62,
685
4,48,
543
4,34,
252
4,19,
812
4,05,
220
3,90,
475
3,75,
575
3,60,
518
3,45,
304
3,29,
930
3,14,
394
2,98,
695
2,82,
831
2,66,
801
2,50,
602
2,34,
234

17

2,34,
234
2,17,
693
2,00,
979

19,0
00
19,0
00
19,0
00

16,5
41
16,7
14
16,8
90

Finance cost for 4th Year

1,84,
49
089
1,67,
50
022
1,49,
51
776
1,32,
52
349
1,14,
53
738
96,
54
943
78,
55
961
60,
56
790
42,
57
428
23,
58
874
5,
59
124

19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
19,0
00
5,1
78

17,0
67
17,2
46
17,4
27
17,6
10
17,7
95
17,9
82
18,1
71
18,3
62
18,5
55
18,7
49
5,1
24

46
47
48

60

Finance cost for 5th Year

2,68,7
Total
4,122

11,07,
178

8,25,
000

2,4
59
2,2
86
2,1
10
36,
514
1,9
33
1,7
54
1,5
73
1,3
90
1,2
05
1,0
18
8
29
6
38
4
45
2
51

2,17,
693
2,00,
979
1,84,
089

54

11,
089
2,82,
178

1,67,
022
1,49,
776
1,32,
349
1,14,
738
96,
943
78,
961
60,
790
42,
428
23,
874
5,
124

2,60,49
,122

18

19

20

21

22

23

24

25

26

27