Product Project Report On

JEANS
Prepared By
Dhaval D. Tanna

Class
T.Y.B.B.A.

Roll No.
41

Seat No College
Christ College, Rajkot

Academic Year
2003-04

Submitted To
Saurashtra University

Guided By
Ms. Swati Doshi

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Declaration
I, the undersigned Tanna Dhaval D. student of T.Y.B.B.A. here by declare that the project work presented in this report is my own work and has been carried out under the supervision of Dr. Swati Doshi of Christ College, Rajkot. This work has not been previously submitted to any other university for any examination.

Date : Place : RAJKOT

Student signature Dhaval D. Tanna T.Y.B.B.A.

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Preface
Small is beautiful, so also, small scale industry. It is significant segment of the Indian economy & the objectives underlying its development are increase in the supply of manufactured goods, the promotion of capital formation, the development of indigenous entrepreneurial talents and skills and the creation of employment opportunities. Students with initiative, creativity and Indian orientation have wonderful opportunities of becoming successful entrepreneurs of small scale business unit which have attained a lot of protection and encouragement from govt. The subject Entrepreneurship & Management of small scale business adds further to the vocational guidance through the course of Bachelor of Business Administration (B.B.A.). Students enrolled in the course gain momentum to start their won business concerns after graduation and they recognize their destination and difficulties by preparing this product project report.

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Acknowledgement
I feel great pleasure to present this report of Jeans. I would like to heartily thanks to all the persons who have helped me in this report and give me adequate guidance and information for preparing this report. I am thankful to Dr. Swati Doshi the head of our business management department.

Date : Place : RAJKOT

Student signature Dhaval D. Tanna T.Y.B.B.A.

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Index
Sr. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. Particulars Introduction to SSI Introduction to the product Products look - At a Glance Justification of Location Management setup Partners background Product Details Sources of raw material Market potential Competitors & competitive strategy Production process Implementation schedule Basic & Presumptions Sales Details Details of Land & Building Details of Plant & Machinery Other fixed assets Total Fixed assets Raw material requirements Utilities Man power requirement Other administrative Exps. Total working capital Total cost of project Sources of fund Interest Page No. 7 8 9 11 14 15 18 19 20 23 24 29 30 31 32 32 33 33 34 34 35 37 38 38 39 39

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27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40.

Depreciation Maintenance & Repairs Cost of Production Profitability Analysis BEP Analysis Ratio Analysis Cost Analysis P & L A/c Balance sheet Risk Factors Future Plans Conclusion Name & Address of machinery suppliers Name & address of Raw material suppliers

40 40 41 42 43 44 46 47 48 49 50 51 52 54

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Introduction to SSI
Cottage & small scale industry have flourished in India since the early times. Even today they are a principal source of income & employment and their product find ready market in the country as well as abroad. Small scale industry in India roughly provides employment to about 4.4 million people and constitutes a large position of the countrys exports. The govt. of India is well aware of the importance of small scale industry in our economy and growth of small scale industry i.e. establishment of various SSIs. All India Boards that give technical, financial and other relevant guidance to small scale industries, other benefits & concessions.

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Introduction to the product

Today Jeans are become popular product in the casual garment. The demand for Jeans is increasing day by day with the increase in population, with the adoption of western culture & industrial growth the demand for Jeans is increasing like anything. Jeans have left behind the tailor made cloth. It is been used all classes of people. Even in villages Jeans have become popular and people have started using it. Jeans get a wider market in India. It has become very popular due to entry of the multinational companies in India and huge advertisement campaign. There is a large market in Gujarat as they Jeans factory has not developed in Gujarat as compared to Maharashtra & U.P. even in Mumbai. So, Tanna Mills has great opportunities to expand the market and can get heaviest rush of fashionable customers.

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Project At a Glance
Name of the company TANNA MILLS Address of the company TANNA MILLS, G- 1875 Lodhika GIDC Metoda Rajkot (Gujarat) Scale of the organization Small scale industry Type of firm Partnership Firm Nature of the product Garments (Jeans) Proposed name of the Brand Pushkar

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Partners names Dhaval Tanna Darshak Tanna Prashant Ruparelia Estimated cost of the project 61,28,000 Market Area Limited to Gujarat & Maharashtra SSI Registration No. Has been applied for

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Justification of Location
Location of any industry plays a dominant role in the success or failure of the company. It has been rightly said that the mistake of selecting the wrong site cannot be corrected without heavy losses. Selecting a proper site for establishing SSI thus increase, as finance is a major constraint for a SSI unit. The proposed location for the establishment of manufacturing facilities for my unit is GIDC, Metoda, Kalavad Road, Rajkot. Govt. has declared this area as an industrial area in past. Due to govt. incentives and initiatives, this are has developed very well with easy availability of infrastructure facilities. The unit enjoys the following benefits of the location. 1. Raw Materials: Raw materials is the basic constraint for all industries. Regular supply of raw material is very crucial to maintain the flow of production thus subsequently the cost of production can be reduced. Raw materials of Jeans like Denim cloth, cotton cloth,

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thread, button, rivet, zip, stickers etc. are obtained from Delhi, Mumbai, Ahmedabad and Sirmour. It takes time to purchase the raw materials so the order of raw materials is given in huge quantity so that there is smooth flow of production. 2. Labour Force Cheap & semi skilled labour force is easily available in large quantity in this area. Therefore, the availability of labour is convenient & economic. 3. Transportation Transport facilities are mainly required for distribution of finished products to the retailers and wholesalers. The transportation cost is comparatively less as the market place is away at a distance of 13 kms. 4. Power Power is available from Gujarat Electricity Board (GEB) at subsidized rates, since the unit is located in an industrial area.

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All the above mentioned factors are very crucial as they affect the cost of production as well as profitability and ultimately the success of the unit. 5. Other Locational Advantages In addition to above mentioned advantages of GIDC, Metoda, Rajkot, there are several other benefits for having the project located at GIDC, Metoda, Rajkot. a) Metoda is only 3 kms. Away from Rajkot hence unit is located at Metoda will avail all facilities available at Rajkot. b) Metoda has got a full fledged telephone exchange making easier to contact anywhere in the world.

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Management Setup
The three partners are entitled to take the post of directors. All the three partners i.e. Mr. Dhaval Tanna, Mr. Darshak Tanna & Mr. Prashant Rupareliya are the working parteners. Mr. Dhaval Tanna will look after the marketing & trade setting as he has completed B.B.A. with marketing. Second partner Mr. Darshak Tanna shall handle accounting, financial and personnel as he has experience in same field and holds B.com and C.A. The third partner Mr. Prashant Rupareliya shall handle production & designing as he has past experience of 2 years in same field and also holds MBA advance diploma in fashion designing. The capital ratio of all three partners i.e. Mr. Dhaval, Mr. Darshak & Mr. Prashant is 30:40:30 respectively. And profit will be shared as per capital sharing ratio.

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Partners Background
Partner - 1
Full Name Age Address : : : Dhaval Dilipbhai Tanna 21 PARTH 41-A New Jagnath Plot, Rajkot 360001 Ph : 2471713 BBA (Marketing) He is a fresher with leadership quality who will look after marketing & trade setting Taken training in the units like Apex Industries Pvt. Ltd. L & T cements & Idea Cellular Ltd.

Academic Qualification Role in Unit

: :

Experience

Financial Contribution

30%

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Partner - 2
Full Name Age Address : : : Darshak Dilipbhai Tanna 24 Pushkar 21-A New Jagnath Plot, Rajkot 360001 Ph : 2224678 B. Com, C.A. He will look after Accounting, Finance & Personnel 2 years of experience in managing accounting & financing department at Park Avenue, Rajkot

Academic Qualification Role in Unit

: :

Experience

Financial Contribution

40%

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Partner - 3
Full Name Age Address : : : Prashant Jaysukhbhai Rupareliya 28 Jalaram Krupa 25 New Jagnath Plot, Rajkot 360001 Ph : 2482432 MBA advance diploma in fashion designing He will look after production & designing 2 years experience in designing garments at Arvind Mills ltd.

Academic Qualification Role in Unit Experience

: : :

Financial Contribution

30%

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Product Detail
Raw Material : The main raw materials required to produce the Jeans are Denim & cotton clothes, thread, button, rivet, zip, stickers. Product & its use: The popularity and the demand of Jeans is increasing day by day. Jeans have left behind the tailor made cloth. Consumer can wear Jeans casually with shirt or short shirts & T-shirts. Today, consumers wear Jeans even with blazers. Even in villages people have started wearing Jeans. Each & every class of people wear Jeans. So, we can say that it can be matched in any style and it can be changed your style.

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Sources of Raw Material

Generally, the raw material of Jeans is available from outside Gujarat. Denim Cloth Cotton Cloth Thread Button Rivet Zip Stickers Mumbai Ahmedabad Sirmour Delhi Delhi Delhi Ahmedabad

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Market Potential
Marketing now-a-days, has become more important and complex than before. It is very essential to have a sound marketing system which includes a well selected distribution channel, well worded and attractive advertisement, reasonable as well as affordable price and above all a good quality product. We are giving stress on all these four factors of marketing to achieve the greater market share. Because we know that if the marketing system is sound, 89% of problems will be solved automatically.

Quality
Our maximum emphasis is given on quality. The quality of our product is not only competitive because we know that mere competitiveness is not sufficient for viability. We always want to be one step ahead from others.

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Price
The prices of our products are affordable to middleclass people who are our target market. Our firm understands Value for money very well and so High sales at low margins is our motto.

Distribution channel
For distribution our products to our valuable customers we have not to chosen any complex channel but we have adopted one level channel involving only one intermediary i.e. retailers. This is only to ensure the availability of our products on demand. Due to adoption of such type of channel we have been able to change reasonable price for our product as it is well known that every new addition in channel costs something extra to its ultimate customer. Manufacturer Customers

Money flow Retailers Product Flow

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Advertising Advertising is an important element of marketing mix, particularly of promotion mix. Advertising is a tool for communication. In other words we can say that is an art to create demand for product by making people aware and pursuing them to purchase the product. As our firm is still in the infancy stage and the market is limited, it is not possible to bear the heavy expenditure on advertising. The product is advertised on a small scale through big wall painting and banners in different town and villages and in local newspapers and magazines.

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Competition & Competitive Strategy

Jeans are high fashioned products which are continuously affected by the change in fashion, preference etc. So to stand with and face the competition in our field we have to continuously watch the changes going in our field. We introduced some new designs, new styles, high fashioned Jeans also in the market to overtake the competitors. We remain continuously in touch with the fashion and style introduced in foreign markets so that we can give totally new styles & designs to home market. Ours is a business of heavy competition, but we manage it by remaining in touch with the current trends in the fashion in our market area. Advertising is also a helping factor to face the competition and to maintain our market. For us the local manufacturers are main competitors.

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Production Process
Production is the basic activity of all industrial units. All other activities revolve around this activity. The end product of the production activity is the creation of goods & services for the satisfaction of human wants. Production means to make finish product from the raw material & semi finished goods production. Process means how to produce the product with the use of man, machine, material & management.

Materials Labour Capital Energy Information RESOUCRCES

INPUTS

OUTPUTS
PRODUCTION FUNCTION

Products Service Information Products or Services

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Tanna Mills produces the Jeans in the following steps Cutting Process Over lock Embroidery Work Stitching Process Fitting Washing Ironing Folding Packing Storing

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FOLLOWING ARE THE STEPS OF THE PRODUCTION PROCESS OF THE JEANS 1. Cutting Tanna Mills uses computerized machine to cut the Jeans. First of all the designer give the programmed of all detail about Jeans, which include size & shape in computer. In the computer arrange the machines part for the cutting and the cutting man put 10 pieces of clothes under cutting table then he starts the machine to cut the entire cloth into needed pieces when all the pieces of cloth are ready for the over lock process. 2. Over Lock The over lock knight the cloth border so that cloth cant be scattered. In the process of over locking the machine operator over lock the needed pieces of cloth for stitching. 3. Embroidery Work The TANNA mills use the computerized embroidery machine for the embroidery work. The designer gives the programme in computer and makes article design in cloths.

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4. Stitching The stitching of Jeans is divided into 20 parts of work division among the 20 machines. In this process the Jeans is to be stitched through 10 chain stitch machines and 10 simple stitch machines. The machines are arranged according to the stitching process. There are 3 departments of the Jeans stitching. Finally, Jeans go for the further production process. 5. Fitting Fitting means to attach the button and make button holder through the machine in the Jeans. After if the Jeans go for the rivet attach in the machine and then they are ready for the acid wash. 6. Washing After fitting the Jeans waterman wash the Jeans in acid and detergent powder in the washing machine and dry it in a drier and then Jeans are ready for the ironing.

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7. Ironing After washing all the Jeans ironed through big electric iron it is ready for the fold. 8. Folding All the Jeans goes into the folding machine and the machine operator fold it according to the Jeans fold style and it goes for packaging. 9. Packaging & Storing After folding the Jeans are packed into the poly bags and paper boxes then store into the finished goods storage. From the above way the production process of the Jeans is finished.

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Implementation Schedule
I take maximum one and half year to implement this type of project the time required for completing each activity of the project till commercial production is as follows: No. 1 2 3 4 5 6 7 8 Activity Preparation of Project Selection of a site Registration of SSI Availability of finance Construction of building Arrangement of machines & equipments Erection & commissioning electrification Recruitment of personnel & Labour 2 month Completion Time 1 month 2 months 1 month 3 months 7 month 1 month including 1 month

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Basic & Presumptions

1) The proposed production of 30,000 per annum of Jeans in the 1 shift basic 9 hours in more than 300 working days in a year Shift Working hours : : Single Shift 1) 10:00 A.M. to 7:00 P.M. Break 1:00 P.M. to 2:00 P.M. 2) The units required 2 to 3 years to achieve full capacity utilization. The first company utilized 60% capacity. 3) The wages proposed in the project are as per privileged wage practice in the area. 4) Land value and construction cost has been taken on an average basis since it varies from place to place. 5) The cost of machinery & equipment has been proposed in the project after consulting the foreign machinery supplier. 50% machines are brought from Germany.

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Sales Details
For the first year Tanna Mills wants to achieve the target of selling 30,000 Jeans The following are the configuration of the Jeans:

Particular Jeans 1 Jeans 2 Jeans 3 Jeans 4 Total

Sales Quota 7000 8000 10000 5000 30000

Price 200 275 325 390

Total 14,00,000 22,00,000 32,50,000 19,50,000 88,00,000

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Financial Details
Details of Land & Building
No. 1 2 Particulars Land Building Total Area 2000 yards 2000 sq. ft. Rate 225 350 Total 4,50,000 7,00,000 11,50,000

Details of Plant & Machinery

No. 1 2 3 4 5 6 7 8 9 10 11 12 13 Particulars Simple stitch machine Chain stitch machine Folding machine Stain removing machine Washing machine Cutting machine Fitting machine Embroidery machine Iron Printing machine Over lock machine Logo-making machine Handling equipment Total Qty. 10 6 1 1 2 1 1 2 1 1 2 1 Amount (Rs) 2,00,000 4,80,000 1,50,000 70,000 3,00,000 2,00,000 1,00,000 1,00,000 25,000 75,000 1,00,000 25,000 75,000 19,00,000

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Other Fixed Assets

No. 1 2 Particulars Delivery Van Furniture Total Qty. 2 Amount (Rs) 5,00,000 3,50,000 19,00,000

Preliminary & pre operative expenses Rs. 5,00,000

Total Fixed Assets

No. 1 2 3 4 Land & Building Plant & Machinery Other Fixed Assets Preliminary & Pre-operative Exps. Total Particulars Amount (Rs) 11,50,000 19,00,000 8,50,000 5,00,000 44,00,000

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Raw Material Requirements

No. Particulars Qty. Rate Monthly 3 Monthly Annually

1 2 3 4 5 6 7

Denim cloth Cotton cloth Thread Button Zip Stickers Pocketing Clothes
Total

4000 m 2000 m

60 60 -

2,40,000 1,20,000 15,000 24,500 24,000 52,500 4,000

7,20,000 3,60,000 45,000 73,500 72,000 1,57,500 12,000

28,80,000 14,40,000 1,80,000 2,94,000 2,88,000 6,30,000 48,000

35000 5000 35000 500 m

0.7 4.8 1.5 8

4,80,000

14,40,000

57,60,000

Utilities
No. Particulars Qty. Rate Monthly 3 Monthly Annually

1 2

Electricity Water

1000 KWH Total

10 -

10,000 1,000
11,000

30,000 3,000 33,000

1,20,000 12,000 1,32,000

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Man Power Requirements

Top Level
No. Particulars No. of Employees Monthly Salary 3 Monthly Salary Yearly Salary

1 2 3

Manager Accountant Designers

Total

2 1 1

10,000 5,000 5,000

20,000

30,000 15,000 15,000 60,000

1,20,000 60,000 60,000 2,40,000

Middle Level
No. Particulars No. of Employees Monthly Salary 3 Monthly Salary Yearly Salary

1 2 3

Salesman Clerk Typist Store keeper

Total

5 1 2

10,000 1,500 2,500

14,000

30,000 4,500 7,500 42,000

1,20,000 18,000 30,000 1,68,000

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Middle Level
No. Particulars
No. of Emp.

Monthly Salary

3 Monthly Salary

Yearly Salary

1 2 3 4 5 6 7 8 9 10 11

Stain stitch machine Operator Simple stitch machine Operator Folding machine Operator Washing machine Operator Cutting & Fitting machine Op. Embroidery machine Operator Over Lock machine Operator Printing machine Operator Iron Machine Operator Packing machine Operator Watchman Total

6 10 1 1 1 2 1 1 1 1 2

10,800 32,4000 16,000 1,500 1,000 1,500 3,000 1,200 1,200 1,000 1,000 1,800 48,000 4,500 3,000 4,500 9,000 3,600 3,600 3,000 3,000 5,400
1,20,000

1,29,000 1,92,000 18,000 12,000 18,000 36,000 14,400 14,400 12,000 12,000 21,600
4,80,000

Levels of Management Levels Of Management Top Level Middle Level Lower Level Monthly Salary 20,000 14,000 40,000 74,000 3 Monthly Salary 60,000 42,000 1,20,000 2,22,000 Annual Salary 2,40,000 1,68,000 4,80,000 8,88,000

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Other Administrative Expenses

No. 1 2 Particular Telephone Postage & stamp Duty 3 Advertising & Marketing 4 5 Consumer stores Miscellaneous Total 1,200 300 8,000 3,600 900 24,000 14,400 3,600 96,000 4,500 13,500 54,000 Monthly 1,500 500 3 Monthly 4,500 1,500 Annually 18,000 6,000

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Total Working Capital

No. 1 2 3 4 5 Particular Raw Material Utility Wages & salary Administrative Exp. Other contingencies Total Monthly 4,80,00 11,000 74,000 8,000 3,000 5,76,000 3 Monthly 14,40,000 33,000 2,22,000 24,000 9,000 17,28,000 Annually 57,60,000 1,32,000 8,88,000 96,000 36,000 69,12,000

Total Cost of Project

No. Particulars 1 Total Fixed Capital 2 Total Working Capital Total Amt. (Rs.) 44,00,0000 17,28,000 61,28,000

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Sources of Fund
No. Particulars 1 Owned Capital Mr. Dhaval Tanna (30%) Mr. Darshak Tanna (40%) Mr. (30%) 2 Borrowed Capital Total 40 % 24,51,200 61,28,000 Prashant Rupareliya 60 % 36,76,800 Percentage Amt. (Rs.)

Interest
No. 1 Owned 2 Particulars Percentage 9.5 % 12.5 % Amt. (Rs.) 3,49,296 3,06,400 6,55,696 Borrowed Loan (SBS) Total

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Depreciation
No. 1 2 3 Particular Building Machinery Other Fixed Assets Total Value 11,50,000 19,00,000 8,50,000 Rate 15% 25% 12% Amt. 1,72,500 4,75,000 1,02,000 7,49,500

Maintenance & Repair

No. 1 2 3 Particular Building Machinery Other Fixed Assets Total Value 11,50,000 19,00,000 8,50,000 Rate 5% 5% 5% Amt. 57,500 95,000 25,000 1,77,500

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Cost of Production
No. Particulars 1 Raw Material 2 3 4 Utilities Manpower Repairs & Maintenance Total Amt. (Rs.) 57,60,000 1,32,000 8,88,000 1,77,500 69,57,500

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Profitability Analysis
Particulars Sales (Less) Variable Cost Raw Material Utilities Manpower Admin. Exp. Other contingencies Contribution 57,60,000 84,000 4,44,000 96,000 36,000 64,20,000 23,80,000 Amt. (Rs.) Amt. (Rs.) 88,00,000

(Less) Fixed Cost Utilities Manpower Depreciation Maintenance & Repairs Insurance Int. on loan Profit Before Tax (PBT) (Less) 35% Tax Profit After Tax (PAT) 48,000 4,44,000 7,49,500 1,77,500 20,000 6,55,696 20,94,696 2,85,304 99,856 1,85,448

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BEP Analysis
No. 1 2 3 Particulars Sales Variable cost Fixed Cost Amt. (Rs.) 88,00,000 64,20,000 20,94,696

PVR

= =

Contribution x 100 Sales 23,80,000 x 100 88,00,000 = = Fixed Cost PVR 20,94,696 27.05% = 77,43,793 Rs. = 27.05%

BEP (in Rs.)

BEP (in %)

Fixed cost x utilized capacity Contribution 20,94,696 x 60 = 23,80,000 52.81%

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Ratio Analysis
Return on Investment
ROI = = = EBIT Project Cost 9,53,000 x 100 61,28,000 15.55%
x 100

EBIT

= = =

PBT + TOTAL INTEREST 2,85,304+6,55,696 9,41,000

Net Profit Ratio

NPR = = = PAT x 100 Sales 1,85,448 x 100 88,00,000 2.11%

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Gross Profit Ratio

GPR = = = Gross Profit x 100 Sales 18,42,500 x 100 88,00,000 20.94%

Fixed Assets Turnover Ratio

F.A.T.R. = = = Sales . Fixed Assets 88,00,000 39,00,000 2.26%

Particulars

Amt. TANNA MILLS (Rs.)

Amt. (Rs.) 45

Variable Cost Raw Material Denim Cloth Cotton Cloth Thread Button Zip Stickers Pocketing Clothes Other contingency Semi Variable Cost Utilities Administrative Exps. Man Power (Lower Level) Fixed Cost Preliminary & Pre-operative expenses written off Man Power (Middle & Top level) Interest on capital Depreciation Repairs & Maintenance 4,08,000 6,55,696 7,49,500 1,77,500 20,40,696 50,000 1,32,000 96,000 4,80,000 7,08,000 28,80,000 14,40,000 1,80,000 2,94,000 2,88,000 6,30,000 48,000 36,000 57,96,000

Total Cost

85,44,696

Cost Analysis
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Risk Factors
1. Competition
There is always risk of competition from existing and potential units will be there. But to avoid this risk, cost reduction through minimum utilization of resources, use of good quality of raw materials, operating efficiency etc. will be helpful.

2. Adaptability to changes
Constant changes take place in the design and pattern of Jeans. Moreover changes in government policy and such other changes also affect the unit. The risk of remaining unable to adopt such changes is there but constant check of these aspects will be useful to avoid the risk. In short, the factor positioning risk is not much strong and thus securing the success for the unit.

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Future Plan
Future plan is advance thinking of the future activity. Every company has ambition to achieve bright future. So, they are starting at present to achieve the future target. Future plan is a presentation of future activity and position. From the above discussion Tanna Mills has an ambition to achieve bright future. The following are future plans of Tanna Mills. 1. Tanna Mills has an ambition of leading company in the garment world. 2. Company want to launch other items like shirt, trouser, T-shirt and even under garment in future. 3. Tanna Mills wants to have its retail stores all over India as well in abroad. 4. Tanna Mills wants to do business abroad and compete with the company. From the above we can say that Tanna Mills wants to earn more & more prestige in the garment world.

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Conclusion
Todays generation is very much conscious about the garments. The consumption of new fashionable garments increase day by day especially Jeans. A Jeans became popular garment in all over the world. So, the demand increases day by day and the fashion trend changes every day in jeans. At present take an example of world leading Jeans producing company Wrangles, Lee, GAP, Flying machine etc. have launched the range Jeans trend. So, the Jeans is a forever product in the garments. It indicate that the demand of the Jeans will increase in India as well as foreign culture the company has wide spread market. It indicate future expansion and development of the project according to proposed project is consider to have better prospects.

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Name & Address of Machinery Suppliers

Mainly 50% of the machineries are purchased from Germany and remaining 50% are as follows:

1.

M/s KRISHNA ENGINEERING WORKS 13, MIDC Estate, Nagpur 470002 Maharashtra

2.

M/s SHAH ENGINEERING 55, Govt. Industrial Estate Kandiwali (E) Mumbai - 400006 Maharashtra

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3.

M/s GOPAL ENGINEERING WORKS Dashmesh Nagar Gali No 6 Gill Road, Ludhiana Punjab

4.

M/s GOLDNE ENGINEERING INDUSTRY, Naraina Industrial Area, Phase - I New Delhi

5.

M/s Perfect Engineering Link Road, Ludhiana Punjab

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Name & Address of Raw Material Suppliers

1. PASUPATI SPG & WVG MILLS LTD. Village Kheri Kata Amb Nahan, Distt. Sirmour (H.P.) 2. ARVIND MILLS LTD. Ahmedabad 3. RADHE MILLS LTD. 40, Govt. Industrial Estate Kandiwali (E) Mumbai 400006 Maharashtra 4. SHRINATH INDUSTRY PVT. LTD. Naraina Industrial Area, New Delhi

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