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  !

YEAR
1 (Rs.)
2 (Rs.)
REVENUE/SALES (1)
2430000
4500000
COST OF SALES
(2)
1080000
1950000
GROSS PROFIT
1350000
2550000
LESS: OPERATING EXPENSES
ADMINISTRATION (3)
220000
260000
Depreciation
58320
58320
wages
288000
324000
Operating income
783680
1907680
Advertisement (4)
150000
87000
Misc. expenses
10000
12000
RENT
25000
25000
PETROL
133000
150650
UTILITY BILLS
70000
76000
PROFIT BEFORE TAX
395680
1557030
INCOME TAX (25%)
98920
389257.5
PROFIT AFTER TAX
296,760
1,167,773

3 (RS.)
6400000
2700000
3700000
270000
58320
360000
3011680
90000
15000
25000
170000
90000
2621680
655420
1,966,260

   
1. MONTHLY SALE IN RUPEES & UNITS, PER UNIT SELLING PRICE:
1st year: Yearly sales in Rs. 2430000. 900 units sold. Rs. 2700 per unit selling
price
2n year: Yearly sales in Rs. 4500000. 1500 units sold. Rs. 3000 per unit
selling price
3rd year: Yearly sales in Rs. 6400000. 2000 units sold. Rs. 3200 per unit
selling price
2. PER UNIT COST
1st year :1200 Rs. Per unit cost
2nd year :1300 Rs. Per unit
3rd year :1350 Rs. Per unit
3. Detail of Administration expenses
sales girl salary 7000 per month, peon salary 3500 per month
accountant salary 7000 per month
(salary increased 1000 each year)
4. Advertisement expenses
Local Cable , local Newspaper (shanabshana, Jazba),
Brochures, Letter Pad
Depreciation method:
straight line @ 20 %
ASSUMPTIONS
Because of increase in material cost and increasing electricity bills per unit cost increases each year.
Expansion of market size and good marketing strategy increase sales.














c
  


  c 
Year 1 (Rs.)
Year 2
(Rs.)


" 
# 
  
Over lock Machine
Embroidery Machine
Generators (2)
Singer sewing
Machine(2)
AC
Furniture
Dummy

Year 3 (Rs.)

45440
24000
40000

34080
18000
30000

22720
12000
20000

31840

23880

15920

40000
40000
12000

30000
30000
9000

20000
20000
6000

CURRENT ASSETS
Bank
Cash
Stock
Advanced Security
 
EQUITY
Partner 1
Partner 2
Partner 3
Partner 4
Partner 5
Net profit/Loss
LONG TERM LIABILITIES
CURRENT LIABILITIES
Creditor
    

1435030
1685648
787544
27,820
154670
1268050
173290
196722
252766
600000
600000
600000
2469420
2812000
3025000
       $
500000
500000
500000
500000
500000
(30580)

500000
500000
500000
500000
500000
312000

500000
500000
500000
500000
500000
525000

NIL

NIL

NIL

NIL

NIL

NIL

2469420

2812000

3025000










++
# &
-./00
*0000
-0000
*1/00



-0000
-0000
%-000
(1%.00

%&
'


11360
6000
10000
7960

45440
24000
40000
31840

()
&
'

34080
18000
30000
23880

10000
10000
3000
58320

40000
40000
12000
233280

30000
30000
9000
174960

,

*)
&
'

22720
12000
20000
15920
20000
20000
6000
116640


c
  
c2 # 
 ) #)!
year 1 Rs. year 2 Rs. year 3 Rs.
Operating Activities
Operating profit
783680 1907680
3011680
Depreciation
58320
58320
58320
Reduction in stock
Increase in debtors
decrease in creditors
Net cash flow from operations

-173290
0
0
668710

-23432
0
0
1942568

-56044
0
0
3013956

Return on investment( interest, dividend)

taxation
capital expenditure (Purchase of fixed assets)
Acquisition & disposal
Equity dividend
Financing

0
-98920
-291600
0
0
2500000

0
-389258
0
0
0
0

0
-655420
0
0
0
0

278190

1553311

2358536

 +3+3!



4



& <
)

5,(16716*,.( 89)9%:;!

23%
2.5 Years (Two and a Half Year)

+ +=*0700,000 +9)-0;)>)-0;89&

2?)?  +
Interest rate is 16%
Tax rate 30%
Investor rate 30%

2?)?  +@






= 1500000*30% + 1500000*16 %(1- 0.30)

3000000
=

450000+168000
3000000

2=

20.6 %