PROJECT SUMMARY

01. Name of the Project : M/S. GORGE MIAH FLOUR

MILL

02. Sponsor’s Name : Mr. Saidur Rahman as

PROPRIETOR
03. Home Address : Khan Garden, 73/B, Khilgaon,
Maligbagh, Chowdhurypara, Flat
No. B2, Dhaka-1217
04. Project Registered Office : Khan Garden, 73/B, Khilgaon,
Maligbagh, Chowdhurypara,
Flat No. B2,
Dhaka-1217
Tel: +88-02-8651379, 8631868
Fax: +88-02-8651477
Email: raza1971us@yahoo.com
info@razacorporation.com

05. Product Name : TV (Colored) &

Freeze/Refrigerator Assembling.
06. Product Raw Material : TV CRT, PCB, REFRIGERATOR BODY,
COMPRESSORALL ARE IMPORTABLE

etc.
07. Type of Organization : PRIVATE LTD.

08. Sector of Industry : Electrical and Electronics

Sub-sector- TV & Refrigerator
Assembling.
09. Total Project cost : Total fixed cost Tk= 33.55 lakh
Total working cost Tk= 28.00 lakh.
Tk= 61.55 lakh

1
11. Funding Plan : Debt (-) %
Equity -100%
12. Employment Generation : 25 (Twenty Five) Nos.

13. Return on Investment : 74.00%

14. Gross Profit Margin : 32.00%

15. Net Profit Margin : 12.00%

16. Break-Even Sales : 259.56 lakh.

17. Break-Even Capacity : 51.00%

2
 INTRODUCTION

Wheat is one of the most important products for all of region of the world. Without

wheat human life is uncompleted. It is become more important not only by the fact of

improvement international value. It’s a first food item that an important for all over the

world. That business also important for a Pakistan. And last decades the flour mill ar

increase due increase in demand of flour.

ORGANIZATION

The project is set-up and approved as ltd. company from the registrar, joint stock
companies of Bangladesh. The overall management of the unit will be vested with
Managing Director. The experienced, chemist, engineer, technician and skilled
personnel will be employed in discharging the assistance function of the
management. The management personnel and other staff will be organized around
ChAirman
the objective and activities of the project. The
7Managing span of control at various executive
Partner
levels will be well defined with specific chain of command of appropriate delegation
of authority and responsibility. The Managing Director will decide and formulate
policies and provide guidance for smooth operation of day to day business. It is
Office Executive
expected Factory Manager
the Managing Director & their experienced Board of Directors will be
able to run and implement the project satisfactorily
ORGANOGRAM
Asstt. Accounts Sub-Asstt. Engineer
Officer COO /CHAIRMAN
Computer Operator
As well as
MANAGING DIRECTOR
Sales Officer Electrical Foreman

Office Guard Sales Asstt. Machine Man

Skilled Worker

Machine Helper
4
 DIRECTORS PERSONAL HISTORY

BIO – DATA

1. Name : MD. SAIDUR RAHMAN KHAN

As
CHAIRMAN
As well as
MANAGING DIRECTOR
2. Father’s Name : Md. Abdul Mannan Khan

3. Mother’s Name : Ayesha Khatun

4. Present Address : Khan Garden, 73/B, Khilgaon, Maligbagh

Chowdhurypara, Flat No. B2, Dhaka-1217.

5. Permanent Address : Vill- Naikati, Post- Keowra, P.S- Jhalakati,

Dist- Jhalakati

6. Qualification : BA Pass

7. Religion : Islam

8. Nationality : Bangladeshi

9. TIN No. : 153-106-3881/Sha-53, Dahka.

10. Business Experience: Chairman and CEO of Al-Aksa Multipurpose

co-operative society during last 10 years. Chairman of Al-Aksa Housing
Pvt. Ltd., Al- Aksa electronics Pvt. Ltd. Chain electronic show room
&He have vast business experience on Assembling & marketing
Electronics products.

5
 BIO – DATA

1. Name : SHEIKH SAMANTA AKTER (SUMI)

As
DIRECTOR

2. Husband’s Name : Md. Saidur Rahman Khan

3. Mother’s Name : Late Surji Begum

4. Present Address : Khan Garden, 73/B, Khilgaon, Maligbagh

Chowdhurypara, Flat No. B2, Dhaka-1217.

5. Permanent Address : Vill- Naikati, Post- Keowra, P.S- Jhalakati,

Dist- Jhalakati

6. Qualification : BA Pass

7. Religion : Islam

8. Nationality : Bangladeshi

9. TIN No. : 002-101-8760/Coy-2.

10. Business Experience:

Director of Al-Aksa Multipurpose co-
operative society during last 10 years. Director of Al-Aksa Housing Pvt.
Ltd., Al-Aksa electronics Pvt. Ltd. Chain electronic show room.

6
FACILITIES FOR IMPLEMENTATION OF THE PROJECT

1. LAND

a) Location : Dhamrai Industrial Estate, BSCIC

Dhamrai, Dhaka.
b) Proposed Area required : 4500 sft.
c) Value : 10.00 lakh. (Approx.)
d) Registration & others : 1.00 lakh.
Total : 11.00 lakh.
2. BUILDING:
a) Lay-out Plan : The MD will have submits a lay-out
plan for set-up their project showing
factory lay-out elevation with
machinery lay-out plan.
b) Factory Building (10"x10") :
Column with 5" brick
Work roof-truss semi-pucca
Tin shed etc. 15.30
c) Go down & office cost
d) Electrification & sanitary
Etc. cost (lump sump
Total cost 15.30

Total covered Area = 3200 sft. And the estimated construction cost would
be Tk. 15.30 lakh. Including other all kinds of civil construction cost.

7
EQUIPMENT OF UTILITIES AT 100% PRODUCTION CAPACITY:

a) Power: Total electrical connected load would be 50 KW required

power will be available PDB/REB which is available on Project site

the estimated cost as under:

i) Connection cost L.S 1.00 lakh.

ii) Yearly bill L.S 1.20 lakh.

2.20 lakh

b) Water: Water will be required for project staff day to day needs.

Some water needs to produce for product. Water line will be arranged

by BSCIC authority as per connection rate. Annually estimated cost

Tk. 20,000/- 0.20 lakh.

c) Fuel and Lubricants: The annual requirement of lubricating and

grease estimated as under:

i) Lube oil/Grease L.S 0.20 lakh

ii) Others L.S 0.10 lakh

0.30 lakh.

Total utilities cost say (a+b+c) 2.70 lakh.

Repair & Maintenance:

Total cost of 0.30 lakh. 0.5% of total cost of machinery of 1st year & 2nd is

1% respectively. Building is 0.5% i.e. is 0.07 lakh. So total 0.30 lakh.

8
Other Fixed Asset:

The project will require different type office furniture and fixture. Computer

ceiling fan, different table, chair etc. For which an amount of Tk. 2.00 lakh

has been estimated.

Pre-Operating Expenses:

For implementation of this project like seen & unseen cost etc. for which an

amount of Tk. 0.20 lakh has been estimated.

Safety Provision:

Necessary measures will be taken for unwanted fire fight against fire

hazardous by purchasing five equipment for which an amount of Tk. 0.18

lakh.

Installation of Machinery:

Installation of machinery will be done by Proprietor himself & his some

expert personnel will close supervision. For installation of machinery

estimated amount of 0.47 lakh are calculated by 1% of total cost of

machinery.

9
10
 TECHNICAL ASPECT

The Proposed unit envisages setting up an industrial enterprise to

Assembling color TV & REFRIGERATOR which is high demand in
Bangladesh.
The Manufacturing Process
Outer cabinet and door

• 1 Pieces of sheet metal are either welded or clinched together.

Clinching is a process closely resembling stapling in that the two
pieces are crimped together under pressure, though no additional
pieces such as staples are added. If the part of the cabinet is to be
visible, it will be welded and ground down to appear as one piece.

11
 The extent to which the welding process is automated depends on the
company and the number of refrigerators being produced.
• 2 If the sheet metal was not purchased in percolated form, it is now
painted. Some manufacturers use spray equipment to lay a uniform
coat of paint on the metal. Others dip the parts in a paint/solvent
mixture before heating them to bake the paint onto the surface.

Inner cabinet

• 3 The inner cabinet is sometimes made from sheet metal very similar
to the outer shell. Any seams are caulked to improve insulation and
looks. Some manufacturers and some models use plastic for inner
liners; for example, the inner door is almost exclusively made from
plastic today. The plastic liners are vacuum formed. In this process, a
thick piece of plastic slightly larger than the finished part has its outer
edges clamped and is then heated. The hot plastic is next pulled by
vacuum into a mold and cooled. After trimming, the resulting part is
ready for assembly.
• 4 The inner cabinet is inserted into the outer cabinet, and the two are
snapped together before the fixtures are inserted. Some tubes and
wires are run through the gap between the two before it is filled with
insulation. A dispensing device (sometimes robotically operated,
sometimes a manually operated long 'gun') inserts foam between the
walls. When heated in an oven, this foam expands to add rigidity and
insulation to the cabinet. A similar process is used for the doors.

Cooling system

• 5 The refrigeration components are attached to the cabinet using

screws and clips. The tubing is soldered together, and a protective
coating is sprayed on the joints. The order of this assembly varies
between manufacturers and models. The copper tubing from which
the coils (condensers and evaporators) have separately been cut, bent,
and soldered is then attached to the refrigerator as a unit.
• 6 The seal on the refrigerator door is created by means of magnet
laden gaskets that are attached to the doors with screws. Handles and
hinges are also screwed onto the door before its hinges are screwed
onto the cabinet. Some adjustment is allowed for proper operation of
the door.

12
Testing and adding accessories

• 7 Most manufacturers mix testing with manufacturing from this point

on. The unit is leak tested with nitrogen (a safe gas that makes up
about 79 percent of the air); if it passes, it is charged with refrigerant
and subjected to further testing. Next, the accessories (shelves,
crispers, ice trays, etc.) are added and taped down for shipping. The
unit is given a final look and then packaged for shipping.

Quality Control

As mentioned above, all sub-assemblies of tubing that will contain

refrigerant are pressure-tested with nitrogen, which will reveal any flaws in
the tubing and in the soldering that joins it. The entire unit is also leak-
tested prior to charging with Freon. Once charged, the unit is tested as a
whole to ensure that it is capable of reaching design temperatures including
those necessary during the defrost cycle. The unit is operated with sensors
inside that determine the temperature changes over time. Sometimes the
refrigerant pressures are also measured. The unit is then subjected to a final
'sniff test by a machine that detects refrigerant to ensure that no leaks have
developed

PRODUCTION CAPACITY

The Proposed project will Assembling different category TV &

REFRIGERATOR such as measuring color TV (14"-21") &

Refrigerator (7.6 cft-16 cft). The estimated annual capacity of the project

based on shifts operation of 8 hours each per day and 300 working days in a

year at 100% efficiency will be as below:

(Fig. in lakh)

13
Sl. Unit
Particular Quantity Total Tk.
No. Price
TV SECTION
01. COLOR TELIVISION ASSMBLING 3500
7800/- 273.00
(14" -21") pieces
REFRIGERATOR SECTION
02. REFRIGERATOR ASSEMBLING 2000
18000/- 360.00
(7.6 cft-16 cft) pieces
Total = 633.00

Maximum Attainable Capacity:

Capacity 60% 70% 80%

Sales revenue 380.00 443.00 506.00

14
 LIST OF MACHINERIES
The details of list of the Proposed Machinery and equipments are given
below:
Fig. in lakh
Sl. No. Description Quantity Unit Price Total Value Remark
01. Cutting Machine 2 Pcs 50000/- 1.00
(Sheet)
02. Sheet Bending machine 1 Pcs 35000/- 0.35
03. Grinding machine 3 Pcs 10000/- 0.30
04. Heavy Drill machine 1 Pcs 65000/- 0.65
05. Normal Drill machine 5 Pcs 10000/- 0.50
06. Hammer Drill machine 2 Pcs 18500/- 0.37
07. Meggar 2 Pcs 25000/- 0.50
08. Welding machine 4 Pcs 15000/- 0.60
09. Soldering Iron 5 Pcs 1000/- 0.01
10. Soldering Snooker 4 Pcs 800/- 0.008
11. Nose Pliers 6 Pcs 500/- 0.005
12. A B O Meter 2 Pcs 1500/- 0.015
13. Pattern Generator 2 Pcs 5000/- 0.05
14. Assembling Table 0.25
8 Pcs 25000/-
Wood
15. Meter Digital 2 Pcs 2000/- 0.02
Total = 4.63

YEARLY CONSUMPTION OF RAW MATERIALS

FOR TV & REFRIGERATOR

15
The annual requirements of raw materials for the project is 100% importable
attainable capacity based on one/two working shifts of operation per days of
8 hrs Each & 300 working days a year is given below:

Sl.
Description Quantity Rate Amount Remark
No.
FOR TELIVISION(IMPORTABLE)
01. Parts & Components of
3500
Television CKD/SKD 6255/- 219.00
Pieces
(14"-21")
FOR REFRIGER(IMPORTABLE)
02. Parts & components of
body of Refrigerator 2000
19250/- 385.00
Compressors Pieces
CKD/SKD
Total = 404.00

Maximum Attainable Capacity:

Capacity 60% 70% 80%

Attainable 242.00 283.00 323.00

ASSESSMENT OF WORKING CAPITAL

(Fig in lakh.)

A) Current Asset:

Demand of
For the
Sl. No. Item with description working capital
Period
60%

16
 01. 3 months
Importable Raw materials 73.00
(90 days)
02. Work in process 2 days 0.80
03. Wages (Direct Labor) 30 days 0.86
04. Utilities 30 days 0.23
05. Finished goods 1 days 2.02
06. Stores & Spares 3 months 0.05
07. Bills Receivable (credit sales 2%
- 12.00
on Total sales)
Total Current Assets = 89.00

B) Current Liabilities:

Payable on Credit on Bank L/C 15% on

- 61.00
imported Raw materials
Total Current liabilities 61.00

Total Net working capital = 28.00 lakh

MARKETING ASPECT

Industry background

Like every other industry, milling is subject to increased market pressures.

Customers demand consistent quality and product variety while production
efficiency must be maintained if not improved. A FOSS solution can prove an
important ally in walking such a tightrope.

Pakistan has a rich and vast natural resource base, covering various ecological
and climatic zones; hence the country has great potential for producing all
types of food commodities. Agriculture has an important direct and indirect
role in generating economic growth. The importance of agriculture to the
economy is seen in three ways: first, it provides food to consumers and

17
fibres for domestic industry; second, it is a source of scarce foreign
exchange earnings; and third, it provides a market for industrial goods

Feasibility Report on
United Flour Mill
Distribution channel:

First of all our salse man collect the orders from whole sale dealers than from
whole sale dealer the shop keeper collect the flour than ultimate consumers
purchase from retail store

Strategic Recommendations

Initially, the product would be launched in the local market. The

preferred mode of distribution is going directly to the wholesalers.
There is an option of having no involvement of any distributor between
the manufacturer and the wholesaler in the city where manufacturing
is being done. By giving healthier profit margins to the wholesalers,
the wholesalers will hence promote the product. This strategy is
important to introduce such a product and to create an extensive
distribution and sales channel. The company will later expand into
other cities through a distributor network

Feasibility Report on
United Flour Mill

Each time stock passes between a pair of rolls, the resulting milled stock is run
through a purifier, primarily gyratory bolters with stacks of sieves with different
screen and cloth meshes. Vibration and air flow contribute to stratification and
separation of the material. The material which will pass through ("thrus") the
finest (bottom) sieve cloth in the purifier is flour. Each set of rolls thus has its own
flour "stream," identified by the roll the stock came from before arriving at the
purifier: 1st Break, 2nd Break, 1st Midds, Sizings, etc.

The "overs" of each sieve (particles not fine enough to pass through) are directed to another set of
rolls for further reduction, or to one of the residue streams: bran, germ, shorts, or red dog. None of
these end up in the flour. Indeed, any part of the wheat that does not enter one of the flour streams
will be one of these four "by-products." These materials, unless there is a specialty market for them,
are generally sold as feedstock.

The separation by size, grade, etc. at each stage of the milling process creates
many dozens of "streams" which wind their way through the mill.

In the end, the various streams are blended and mixed to make various grades of
flour, then treated with the addition of malted barley, bleaching agents,

18
enrichments, etc. before packaging. If all the flour streams are combined and
blended, the resulting flour is "Straight Grade." 'Patent" is the flour from those
streams containing the least bran and germ particles, thereby the whitest and
lowest in ash. "Clear" flour, on the other hand, is from the "dirtier" flour streams.
While straight and clear flours will have more protein than the patent flour from
the same wheat on the same mill run, this additional protein is from the aleurone
and germ, not gluten from the endosperm.

Area we will cover:

Our flour mill established in bahawalpur. We can supply of flour in bahawalpur

division. There are three district in this region in which we will supply our
products.

The Proposed unit envisages setting up an industrial enterprise to

Assembling Color TV & Domestic Refrigerator. The electronics industry
in Bangladesh mostly produces consumer items. Home appliances includes
televisions, radios, DVDs and CD players, refrigerators, air conditioners,
ovens, electronic fans, blenders etc. are being assembled to a large extent.
To ensure the performance reliability, the key challenges in this sector are
technical assistance and proper technology orientation of the industry.
Developing the significant capacity and skill in assembly and manufacture
of a wide range of electronic components and parts is crucial. The
government is keen to provide and ensure enabling assistance to the
development of this sector. Which is used in home appliances? Individual
users, Sales are made distributor, own Out-lets. Sometimes direct to users.

Industry outlook

Bangladesh's experience in basic electronics spans over two decades. In

recent years, European and Asian electronic firms have established
technical collaboration with their Bangladeshi counterparts to produce
some electronic goods at competitive prices. This has tremendous

19
potentiality for expansion. However, the government retains the sale
authority to determine the number of competitions that are economically
viable for certain services. The strategy is to provide equal and rational
opportunities to all competitors.

Skilled, easily trainable and low-cost human resources are the main cost
advantage of setting up electronic industry in Bangladesh. Growing
domestic demand and international market access are some key attractive
issues to the investors. In the economies like Malaysia, Singapore, Korea
and Thailand, electronics contribute a major portion in the GDP. They
are encouraging electronic industry to shift from low-end assembly
operations with high import content of inputs to upstream higher value-
added activities. In this context, relocation, outward investment and joint
venture with Bangladeshi companies could be gainful strategies. To
capitalize on the comparative advantages, substantial foreign investment
from those countries is highly encouraged.

COMPETITION:
a) Domestic: Competition from
imports, given the normal
preference for local suppliers
in the case of such products,
is unlikely to be important, if
the plant will be run with
reasonably efficiency. The
main competition will come
products made from

20
 alternative materials.
Electronics products of this
type attract by their durability
and appearance, in some
areas other materials may be
much less costly than other
products.
b) Export market: A plant of
this type and size would
almost certainly be unable to
sell abroad.
MARKET NEEDED FOR PLANT DESCRIBED:
Demand for these products will depend on the level of income, the rate of
growth income of the community, climate and other factors. Some
developing areas have cities large and progressive enough to provide a
potential market for the capacity production of this plant, if the management
seeks actively to develop business.

ASSUMPTION USED FOR FINANCIAL EVALUATION

The assumption on the basic of which financial projections have been made

stated below:

a) Only Production capacity has been assumed to 60%, 70% and 80% in

the 1st, 2nd & 3rd and subsequent year of operation respectively.

21
b) Only three years basic for economic returns has been considered in

evaluation. This rather a strict view of the situation in Bangladesh

follows such a basic for financial analysis.

c) The rates of depreciation amortization on various assets of the project

have been changed on straight line method as follows:

- Building @ 5% on the lost of building per annum.

- Machinery & equipment @ 10% per year.

- Others assets @ 20% per year.

d) Write off @ 20% on preliminary and pre-operating expenses and

contingency.

e) Repair & maintenance:

a) Building @ 0.5% on building cost every year.

b) Machinery & equipment @ 0.5, 1.00%, 1.50% & 2.00% in the

1st, 2nd, 3rd & 4th of year operation.

c) Rent Tax & Insurance: 1% of the fixed cost of project.

d) The cost of raw and other direct inputs have been kept constant

through out the projection on the assumptions that the

increasing selling prices of the product.

e) Increment in wages and salaries will be @ 5% per annum and

bonus will be equal to one month pay.

22
f) Other expenses have been changed as per prevailing market

prices.

g) For the break-even analysis 4th year data has been taken

standard for calculation.

h) Economic life of the project has been considered as 10 years.

Without any major replacement.

23
 MANPOWER REQUIREMENT

The Proposed project requirement of technical & administrative as well as

selling for running the project with its own salary/wages is given below:
Tk. in lakh
a) Administrative Personnel:
Sl. Category Nos. Monthly Yearly
No. Salary Salary
01. Office Executive 01 8,000/- 0.96
02. Sales Officer 01 12,000/- 1.44
03. Assistant Accounts Officer 01 7,500/- 0.90
04. Sales Asstt. 04 6,000/- 3.84
05. Computer Operator 01 6,000/- 0.72
06. Office Guard/Peon 02 4,000/- 0.96
09 Nos. 8.82

b) Technical personnel:
01. Sub-Assistant 01 10,000/- 1.20
Engineer(Electrical)
02. Electrical Foreman 01 8,000/- 0.96
03. Machine Man 04 6,000/- 0.96
04. Skilled/Expert worker 06 6,000/- 4.32
05. Non-skilled worker 06 4,000/- 2.88
Sub-total 16 Nos. 10.32

Total (A+B) = 19.14 lakh.

10% Fringe benefit = 1.94 lakh.
Total cost = 21.00 lakh.
Total Manpower = 25 Nos.

ECONOMIC ASPECT

24
A) Employment Generation: The project will create new job

opportunity for 25 (Twenty Five) personnel in different categories.

B) Contribution to GDP: On implementation of the projects, the project

will contribute an amount of Tk. 23, 88,000/- to countries gross

domestic products.

C) Net sales at 80% Tk. 570.00 lakh.

D) Less- inter firm transaction:

- Raw materials 323.00

- Repair & maintenance 0.79
- Insurance 0.73
- Utilities 2.80
- Stores & Spares 0.70
- Installation of Machinery 0.04
- Safety Pre-caution cost 0.18
- Postage, Telephone & Cell 0.70
- Printing & Publishing 2.00
- Other cash expenses 0.35
Total Tk: 331.12

Contribution to GDP (C-D) = Tk. 23, 88,000/-

25
 FINANCIAL ASPECT

The Total cost of the project has been estimated at 61.55 lakh including net

working capital of Tk. 28.00 lakh detail break-up has been given in below:

Cost of the Project:

Sl. No. Item Tk. in lakh

01. Land 11.00
02. Factory building with other civil, Electrical 15.30

construction work cost.

03. Machinery and equipment 4.63
04. Office furniture & other equipment 2.00
05. Installation of Machinery cost 0.04
06. Pre-operating cost 0.20
07. Safety & Precaution Cost 0.18
08. Contingencies 0.20
Total Fixed Cost 33.55
Estimated Net-working Capital 28.00
Total project Cost: 61.55

GENERAL ADMINISTRATION AND SELLING EXPENSES

Sl. 1st Year 2nd Year 3rd year

Particulars
No. 60% 70% 80%
a) Salary (Office) 8.82 9.26 9.72
b) Postage Telephone & Cell 0.60 0.65 0.70

26
c) Stationary & printing (L.S) 1.00 1.50 2.00
d) Traveling & Conveyance 2.00 3.00 4.00
e) Depreciation & Write-off Office 0.40 0.40 0.40

equipment & furniture

f) Selling expenses 4.00 5.00 6.00
g) Advertisement 0.50 0.60 0.70
Total Tk. 17.32 20.41 23.52

27
 COST OF GOODS SOLD

Fig. in lakh

Sl.
Particulars 1st Year 2nd Year 3rd year
No.
01. Raw materials 242.00 283.00 323.00
02. Salaries (Production) 10.32 11.35 12.48
03. Stores & Spares 0.01 0.47 0.70
04. Utilities 2.76 2.76 2.80
05. Repair & Maintenance 0.30 0.40 0.45
06. Depreciation on Machinery
1.20 1.20 1.20
& Building
07. Rent Tax & Insurance 0.34 0.34 0.35
Total = 257.00 300.00 341.00

28
 EARNING FORE CAST

(Fig-Tk. in lakh)

Sl.
Particular 1st Year 2nd Year 3rd Year
No.
a) Sales revenue 378.00 443.00 506.00
b) Cost of goods sold 257.00 300.00 341.00
Gross Profit= 121.00 143.00 165.00

Operating Expenses:

c) General administrative & selling

17.32 20.41 23.52
expenses
Operating profit 104.00 123.00 141.00
d) Financial Expenses/ Personal 50.00 30.00 15.00

borrowing
Net Profit before Tax 54.00 93.00 126.00
Payment of Tax & VAT 8.00 14.00 19.00
Net Profit after Tax = 46.00 79.00 107.00

29
 RATIO ANALYSIS

Net Profit
Return on Investment = Total Investment
x100

= 74.00%

Gross Profit
Gross Profit Margin = Net Sales
x100

= 32.00%

Net Profit
Net Profit Margin = Net Sales
x100

= 12.00%

30
 BREAK EVEN ANALYSIS

Net sales value at 80% capacity 506.00

Total cost of goods sold 341.00

Fig. in lakh

Analysis of total cost Variable cost Fixed cost Total cost

Raw material 200.00 123.00 323.00
Wages - 12.48 12.48
Stores & Spares - 0.70 0.70
Utilities 2.80 - 2.80
Stationary & Printing 2.00 - 2.00
Rent Tax Insurance - 0.35 0.35
Repair & Maintenance 0.45 - 0.45
Office Salary - 9.72 9.72
Depreciation - 1.20 1.20
Postage telephone & Cell 0.70 - 0.70
Traveling & Conveyance 3.50 0.50 4.00
Selling expenses 6.00 - 6.00
Financial Expenses - - -
Misc. Expenses 0.20 - 0.20
215.65 147.95 363.60

Total Sales − Variable cost

P/V Ratio =
Total Sales

= 0.57

31
 Fixed Cost
Break even Sales =
P/V Ratio

= 259.56 lakh.

Break even Sales

Break even capacity = ×100
Total Sales

= 51%

Actual Production Sales (80%)

Capacity Installed = Capacity Installed (100%)

= 80%

32
 PROJECT PROFILE

ON

M/S. AL-AKSA ELECTRONICS PVT. LTD

PROPOSED

Proposed Address: Project Registered Office:

DHAMRAI Industrial Estate, KHAN GARDEN, 73/B, Khilgaon,
BSCIC, Dhamrai Maligbagh, Chowdhurypara.
DHAMRAI Dhaka. Flat No. B2, Dhaka-1217.

33