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Model Project for Cold Storage Units
Model Project
on
Cold Storage
Units
Model Project for Cold Storage Units
PART-A
ABOUT PROPRIETOR/COMPA�Y
CUSTOMER SEGME�TS
MARKET CO�STITUTES
QUALITY ASSURA�CE
VALUE OF PROPRIETOR/COMPA�Y
VISIO� & MISSIO�
Model Project for Cold Storage Units
EXPA�SIO�S
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECO�OMY
MASTER PLA� FOR BIHAR STATE FOR PRE-COOLI�G U�IT
I�TRODUCTIO�
BIHAR AT A GLA�CE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Cold Storage Units
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. �O. CO�TE�TS
1 I�TRODUCTIO�
2 COLD STORAGE U�ITS
3 I�DUSTRY A�ALYSIS
4 CUSTOMER A�ALYSIS
5 IMPLEME�TATIO� SCHEDULE
6 IMPLEME�TATIO� SCHEDULE
Model Project for Cold Storage Units
PROPRIETOR/COMPA�Y �AME
I�TRODUCTIO�
COLD STORAGE U�ITS
I�DUSTRY A�ALYSIS
CUSTOMER A�ALYSIS
MARKETI�G PLA�
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Cold Storage Units
MARKET POTE�TIAL A�D STRATEGY
MARKETI�G STRATEGY
TE�TATIVE IMPLEME�TATIO� SCHEDULE
S. �O. ACTIVITY PERIOD I� WEEKS
1 APPLICATIO� A�D SA�CTIO� OF LOA� 2 WEEKS
2 OFFER FROM VE�DOR A�D
FI�ALIZATIO� 4 WEEKS
3 SOURCI�G A�D ASSEMBLI�G 10 WEEKS
4 ELECTRIFICATIO� 4 WEEKS
Model Project for Cold Storage Units
Project cost & Means of Finance
(Rs. Lakh)
S. �o. Particulars 2013-14 Total
A. Project Cost
1. Plant & Machinery
Total
B. Means of Finance
1. Promoter's Contribution
2. Capital Subsidy from NHM
3. State Subsidy
4. Term Loan
Total
Promoters contribution in %
Debt Equity Ration
�ote:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from �HM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Cold Storage Units
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Cold Storage Units
Projected Balance Sheet
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Liabilities
I. Share Capital &
Retained Earnings
II. Unsecured Loans
III. Capital Subsidy from NHM
IV. Reserves
V. Term Loan
VI. Bank Barrowings
VII. Current Liability
Total
Model Project for Cold Storage Units
B. Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C. Opening Balance
D. Surplus (A-B)
E. Closing Balance
Model Project for Cold Storage Units
Projected Cash flow Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Source of Funds
I. Proposed Term Loan
II. Share Capital
III. Capital Subsidy
IV. Unsecured Loan
V. Profit before interest
depreciation & taxes
VI. Bank Barrowings
Total (A)
Model Project for Cold Storage Units
B. Operating Profit before interest depreciation & taxes
C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D. Profit after Interest and before Tax
E. Depreciation (SLM)
F. Profit before Tax
G. Taxable Income
H. Tax Payable
I. Profit after tax % of net profit
J. Add Depreciation (SLM) & Prelim Expenses, etc off
K. Cash surplus
L. Repayment of term loan
M. Cash accruals
N. Dividend
Model Project for Cold Storage Units
Project Profitability Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Sales Revenue
B. Expenditure
Power & Fuel
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax
& Insurance
Unit running
expenses
Electric Expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Cold Storage Units
Internal Rate & Return
Year Inventory Cash out
flow Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
Discount
Rate 23%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total �et Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Cold Storage Units
Statement showing average DSCR calculation
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit after Tax
2.
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
3. Interest on term
loan
4. Cash Accruals (A)
5. Repayment of
term Loan
6. Interest on term
loan
7. Total Repayments
(B)
AVERAGE
DSCR
Model Project for Cold Storage Units
Statement showing calculation of Income Tax
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax
5. Taxable Income
6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Cold Storage Units
Details of installed Capacity, Capacity Utilisation and sales Realisation
S. �o. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1st year 2
nd year 3
rd year 4
th year 5
th year 6
th year 7
th year 8
th year
A. Capacity installed
B. Project Capacity
C. Revenue
Model Project for Cold Storage Units
Details of Annual Installed Capacity & Sales Realisation
S. �o. Revenue Segments Capacity (MT.) Units Sale Price Rs./MT Amount Rs. in
Lakhs
1. Rent From Cold Storage Units
Sub-Total
(Total Revenue when capacity installed and Utilization both becomes 100%)
I. Net Current Assets (B-A)
II. Total Current Assets
III. Margin (25% of
N.C.A.+100% of A (2 to 6)
IV. Max. Permissible Bank
Finance
V. Working Capital Bank
Finance Interest @ 13.25%
Model Project for Cold Storage Units
Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
1. Salary and Wages
2. Rents and Vehicle
3. Power and Fuel
4. Repair and Maintenance
5. Adm. and Misc. Exps.
6. Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7. Trading Stock storage
sale, Direct sale
8. Sundry Debtors
Total (B)= 8+9
Model Project for Cold Storage Units
RATIO� A�ALYSIS
S. �o. Particulars 2012-13 2013-14 2014-15
1. PBITD (Rs Lakhs)
2. PBTD (Rs Lakhs)
3. PAT (Rs Lakhs)
4.
Return on Investment (After Tax and
before interest)
5. Net Worth (Rs Lakhs)
6. Gross Profit Margin (GPM)
7. Operating profit margin (OPM)
8. Net Profit Margin (NPM)
Model Project for Cold Storage Units
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
15% Building
Depreciation
10% Misc. Assets
Depreciation
10%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
Model Project for Cold Storage Units
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
5.28% Building
Depreciation
3.34% Misc. Assets
Depreciation
5.28%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Cold Storage Units
S. �o. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Unit Expenses
Interest on W/C Loan
Total
B. SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Cold Storage Units
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years Profit After Tax Depreciation & Preliminary
Expenses written off Cash Accruals Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD YEARS+ MO�THS
Model Project for Cold Storage Units
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. �o. Particulars
Salary/
Month
(Rs.)
�os. Amount �os. Amount
1st year
�os. Amount
2nd
year �os.
Amount
3rd
year
Salary
1. Manager
2. Technician
Wages
3 Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Cold Storage Units
DETAILS & ESTIMATED COST OF PLA�T & MACHI�ERY
(Rs. In Lakhs)
S. �o. Particulars Each Unit
Capacity (MT) Total Unit
Unit Cost Per Cold
Storage Unit
Amount
(Rs. in Lakhs)
1. Cold Storage Units
Total
ASSETS
I. Gross Block Less: Depreciation �et Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-
Model Project for Pre-cooling unit
Model Project
on
Pre-Cooling
Unit
Model Project for Pre-cooling unit
PART-A
ABOUT PROPRIETOR/COMPA�Y
CUSTOMER SEGME�TS
MARKET CO�STITUTES
QUALITY ASSURA�CE
VALUE OF PROPRIETOR/COMPA�Y
VISIO� & MISSIO�
Model Project for Pre-cooling unit
EXPA�SIO�S
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECO�OMY
MASTER PLA� FOR BIHAR STATE FOR PRE-COOLI�G U�IT
I�TRODUCTIO�
BIHAR AT A GLA�CE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Pre-cooling unit
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. �O. CO�TE�TS
1 I�TRODUCTIO�
2 PRE-COOLI�G U�IT
3 I�DUSTRY A�ALYSIS
4 CUSTOMER A�ALYSIS
5 IMPLEME�TATIO� SCHEDULE
6 IMPLEME�TATIO� SCHEDULE
Model Project for Pre-cooling unit
PROPRIETOR/COMPA�Y �AME
I�TRODUCTIO�
PRE-COOLI�G U�IT
I�DUSTRY A�ALYSIS
CUSTOMER A�ALYSIS
MARKETI�G PLA�
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Pre-cooling unit
MARKET POTE�TIAL A�D STRATEGY
MARKETI�G STRATEGY
TE�TATIVE IMPLEME�TATIO� SCHEDULE
S. �O. ACTIVITY PERIOD I� WEEKS
1 APPLICATIO� A�D SA�CTIO� OF LOA� 2 WEEKS
2 OFFER FROM VE�DOR A�D
FI�ALIZATIO� 2 WEEKS
3 SOURCI�G A�D ASSEMBLI�G 2 WEEKS
4 ELECTRIFICATIO� 2 WEEKS
Model Project for Pre-cooling unit
Project cost & Means of Finance
(Rs. Lakh)
S. �o. Particulars 2013-14 Total
A. Project Cost
1. Plant & Machinery
Total
B. Means of Finance
1. Promoter's Contribution
2. Capital Subsidy from NHM
3. State Subsidy
4. Term Loan
Total
Promoters contribution in %
Debt Equity Ration
�ote:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from �HM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Pre-cooling unit
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Pre-cooling unit
Projected Balance Sheet
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Liabilities
I. Share Capital &
Retained Earnings
II. Unsecured Loans
III. Capital Subsidy from NHM
IV. Reserves
V. Term Loan
VI. Bank Barrowings
VII. Current Liability
Total
Model Project for Pre-cooling unit
B. Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C. Opening Balance
D. Surplus (A-B)
E. Closing Balance
Model Project for Pre-cooling unit
Projected Cash flow Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Source of Funds
I. Proposed Term Loan
II. Share Capital
III. Capital Subsidy
IV. Unsecured Loan
V. Profit before interest
depreciation & taxes
VI. Bank Barrowings
Total (A)
Model Project for Pre-cooling unit
B. Operating Profit before interest depreciation & taxes
C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D. Profit after Interest and before Tax
E. Depreciation (SLM)
F. Profit before Tax
G. Taxable Income
H. Tax Payable
I. Profit after tax % of net profit
J. Add Depreciation (SLM) & Prelim Expenses, etc off
K. Cash surplus
L. Repayment of term loan
M. Cash accruals
N. Dividend
Model Project for Pre-cooling unit
Project Profitability Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Sales Revenue
B. Expenditure
Power & Fuel
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax
& Insurance
Unit running
expenses
Electric Expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Pre-cooling unit
Internal Rate & Return
Year Inventory Cash out
flow Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
Discount
Rate 23%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total �et Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Pre-cooling unit
Statement showing average DSCR calculation
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit after Tax
2.
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
3. Interest on term
loan
4. Cash Accruals (A)
5. Repayment of
term Loan
6. Interest on term
loan
7. Total Repayments
(B)
AVERAGE
DSCR
Model Project for Pre-cooling unit
Statement showing calculation of Income Tax
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax
5. Taxable Income
6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Pre-cooling unit
Details of installed Capacity, Capacity Utilisation and sales Realisation
S. �o. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1st year 2
nd year 3
rd year 4
th year 5
th year 6
th year 7
th year 8
th year
A. Capacity installed
B. Project Capacity
C. Revenue
Model Project for Pre-cooling unit
Details of Annual Installed Capacity & Sales Realisation
S. �o. Revenue Segments Capacity (MT.) Units Sale Price Rs./MT Amount Rs. in
Lakhs
1. Rent From Pre-Cooling Unit
Sub-Total
(Total Revenue when capacity installed and Utilization both becomes 100%)
I. Net Current Assets (B-A)
II. Total Current Assets
III. Margin (25% of
N.C.A.+100% of A (2 to 6)
IV. Max. Permissible Bank
Finance
V. Working Capital Bank
Finance Interest @ 13.25%
Model Project for Pre-cooling unit
Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
1. Salary and Wages
2. Rents and Vehicle
3. Power and Fuel
4. Repair and Maintenance
5. Adm. and Misc. Exps.
6. Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7. Trading Stock storage
sale Direct sale
8. Sundry Debtors
Total (B)= 8+9
Model Project for Pre-cooling unit
RATIO� A�ALYSIS
S. �o. Particulars 2012-13 2013-14 2014-15
1. PBITD (Rs Lakhs)
2. PBTD (Rs Lakhs)
3. PAT (Rs Lakhs)
4.
Return on Investment (After Tax and
before interest)
5. Net Worth (Rs Lakhs)
6. Gross Profit Margin (GPM)
7. Operating profit margin (OPM)
8. Net Profit Margin (NPM)
Model Project for Pre-cooling unit
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
15% Building
Depreciation
10% Misc. Assets
Depreciation
10%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
Model Project for Pre-cooling unit
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
5.28% Building
Depreciation
3.34% Misc. Assets
Depreciation
5.28%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Pre-cooling unit
S. �o. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Unit Expenses
Interest on W/C Loan
Total
B. SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Pre-cooling unit
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years Profit After Tax Depreciation & Preliminary
Expenses written off Cash Accruals Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD YEARS+ MO�THS
Model Project for Pre-cooling unit
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. �o. Particulars
Salary/
Month
(Rs.)
�os. Amount �os. Amount
1st year
�os. Amount
2nd
year �os.
Amount
3rd
year
Salary
1. Manager
2. Technician
Wages
3 Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Pre-cooling unit
DETAILS & ESTIMATED COST OF PLA�T & MACHI�ERY
(Rs. In Lakhs)
S. �o. Particulars Each Unit
Capacity (MT) Total Unit
Unit Cost Per Pre-
Cooling Unit
Amount
(Rs. in Lakhs)
1. Pre-Cooling Unit
Total
ASSETS
I. Gross Block Less: Depreciation �et Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-
Model Project for Primary/Mobile/Minimal Processing Units
Model Project
on
Primary/Mobile/
Minimal
Processing Units
Model Project for Primary/Mobile/Minimal Processing Units
PART-A
ABOUT PROPRIETOR/COMPA�Y
CUSTOMER SEGME�TS
MARKET CO�STITUTES
QUALITY ASSURA�CE
VALUE OF PROPRIETOR/COMPA�Y
VISIO� & MISSIO�
Model Project for Primary/Mobile/Minimal Processing Units
EXPA�SIO�S
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECO�OMY
MASTER PLA� FOR BIHAR STATE FOR PRIMARY/MOBILE/MI�IMAL
PROCESSI�G U�ITS
I�TRODUCTIO�
BIHAR AT A GLA�CE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Primary/Mobile/Minimal Processing Units
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. �O. CO�TE�TS
1 I�TRODUCTIO�
2 PRIMARY/MOBILE/MI�IMAL PROCESSI�G U�ITS
3 I�DUSTRY A�ALYSIS
4 CUSTOMER A�ALYSIS
5 IMPLEME�TATIO� SCHEDULE
6 IMPLEME�TATIO� SCHEDULE
Model Project for Primary/Mobile/Minimal Processing Units
PROPRIETOR/COMPA�Y �AME
I�TRODUCTIO�
Primary/Mobile/Minimal Processing Units
I�DUSTRY A�ALYSIS
CUSTOMER A�ALYSIS
MARKETI�G PLA�
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Primary/Mobile/Minimal Processing Units
MARKET POTE�TIAL A�D STRATEGY
MARKETI�G STRATEGY
TE�TATIVE IMPLEME�TATIO� SCHEDULE
S. �O. ACTIVITY PERIOD I� WEEKS
1 APPLICATIO� A�D SA�CTIO� OF LOA� 2 WEEKS
2 OFFER FROM VE�DOR A�D
FI�ALIZATIO� 4 WEEKS
3 SOURCI�G A�D ASSEMBLI�G 10 WEEKS
4 ELECTRIFICATIO� 4 WEEKS
Model Project for Primary/Mobile/Minimal Processing Units
Project cost & Means of Finance
(Rs. Lakh)
S. �o. Particulars 2013-14 Total
A. Project Cost
1. Plant & Machinery
Total
B. Means of Finance
1. Promoter's Contribution
2. Capital Subsidy from NHM
3. State Subsidy
4. Term Loan
Total
Promoters contribution in %
Debt Equity Ration
�ote:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from �HM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Primary/Mobile/Minimal Processing Units
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Primary/Mobile/Minimal Processing Units
Projected Balance Sheet
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Liabilities
I. Share Capital &
Retained Earnings
II. Unsecured Loans
III. Capital Subsidy from NHM
IV. Reserves
V. Term Loan
VI. Bank Barrowings
VII. Current Liability
Total
Model Project for Primary/Mobile/Minimal Processing Units
B. Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C. Opening Balance
D. Surplus (A-B)
E. Closing Balance
Model Project for Primary/Mobile/Minimal Processing Units
Projected Cash flow Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Source of Funds
I. Proposed Term Loan
II. Share Capital
III. Capital Subsidy
IV. Unsecured Loan
V. Profit before interest
depreciation & taxes
VI. Bank Barrowings
Total (A)
Model Project for Primary/Mobile/Minimal Processing Units
B. Operating Profit before interest depreciation & taxes
C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D. Profit after Interest and before Tax
E. Depreciation (SLM)
F. Profit before Tax
G. Taxable Income
H. Tax Payable
I. Profit after tax % of net profit
J. Add Depreciation (SLM) & Prelim Expenses, etc off
K. Cash surplus
L. Repayment of term loan
M. Cash accruals
N. Dividend
Model Project for Primary/Mobile/Minimal Processing Units
Project Profitability Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Sales Revenue
B. Expenditure
Power & Fuel
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax
& Insurance
Unit running
expenses
Electric Expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Primary/Mobile/Minimal Processing Units
Internal Rate & Return
Year Inventory Cash out
flow Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
Discount
Rate 23%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total �et Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Primary/Mobile/Minimal Processing Units
Statement showing average DSCR calculation
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit after Tax
2.
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
3. Interest on term
loan
4. Cash Accruals (A)
5. Repayment of
term Loan
6. Interest on term
loan
7. Total Repayments
(B)
AVERAGE
DSCR
Model Project for Primary/Mobile/Minimal Processing Units
Statement showing calculation of Income Tax
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax
5. Taxable Income
6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Primary/Mobile/Minimal Processing Units
Details of installed Capacity, Capacity Utilisation and sales Realisation
S. �o. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1st year 2
nd year 3
rd year 4
th year 5
th year 6
th year 7
th year 8
th year
A. Capacity installed
B. Project Capacity
C. Revenue
Model Project for Primary/Mobile/Minimal Processing Units
Details of Annual Installed Capacity & Sales Realisation
S. �o. Revenue Segments Capacity (MT.) Units Sale Price Rs./MT Amount Rs. in
Lakhs
1. Rent From Primary/Mobile/Minimal
Processing Units
Sub-Total
(Total Revenue when capacity installed and Utilization both becomes 100%)
I. Net Current Assets (B-A)
II. Total Current Assets
III. Margin (25% of
N.C.A.+100% of A (2 to 6)
IV. Max. Permissible Bank
Finance
V. Working Capital Bank
Finance Interest @ 13.25%
Model Project for Primary/Mobile/Minimal Processing Units
Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
1. Salary and Wages
2. Rents and Vehicle
3. Power and Fuel
4. Repair and Maintenance
5. Adm. and Misc. Exps.
6. Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7. Trading Stock storage
sale, Direct sale
8. Sundry Debtors
Total (B)= 8+9
Model Project for Primary/Mobile/Minimal Processing Units
RATIO� A�ALYSIS
S. �o. Particulars 2012-13 2013-14 2014-15
1. PBITD (Rs Lakhs)
2. PBTD (Rs Lakhs)
3. PAT (Rs Lakhs)
4.
Return on Investment (After Tax and
before interest)
5. Net Worth (Rs Lakhs)
6. Gross Profit Margin (GPM)
7. Operating profit margin (OPM)
8. Net Profit Margin (NPM)
Model Project for Primary/Mobile/Minimal Processing Units
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
15% Building
Depreciation
10% Misc. Assets
Depreciation
10%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
Model Project for Primary/Mobile/Minimal Processing Units
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
5.28% Building
Depreciation
3.34% Misc. Assets
Depreciation
5.28%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Primary/Mobile/Minimal Processing Units
S. �o. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Unit Expenses
Interest on W/C Loan
Total
B. SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Primary/Mobile/Minimal Processing Units
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years Profit After Tax Depreciation & Preliminary
Expenses written off Cash Accruals Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD YEARS+ MO�THS
Model Project for Primary/Mobile/Minimal Processing Units
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. �o. Particulars
Salary/
Month
(Rs.)
�os. Amount �os. Amount
1st year
�os. Amount
2nd
year �os.
Amount
3rd
year
Salary
1. Manager
2. Technician
Wages
3 Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Primary/Mobile/Minimal Processing Units
DETAILS & ESTIMATED COST OF PLA�T & MACHI�ERY
(Rs. In Lakhs)
S. �o. Particulars Each Unit
Capacity (MT) Total Unit
Unit Cost Per
Primary/Mobile/Minimal
Processing Units
Amount
(Rs. in Lakhs)
1. Cold Storage Units
Total
ASSETS
I. Gross Block Less: Depreciation �et Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-
Model Project for Reefer Vans
Model Project
on
Reefer Vans/
Containers
Model Project for Reefer Vans
PART-A
ABOUT PROPRIETOR/COMPA�Y
CUSTOMER SEGME�TS
MARKET CO�STITUTES
QUALITY ASSURA�CE
VALUE OF PROPRIETOR/COMPA�Y
VISIO� & MISSIO�
Model Project for Reefer Vans
EXPA�SIO�S
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECO�OMY
MASTER PLA� FOR BIHAR STATE FOR REEFER VEHICLES
I�TRODUCTIO�
BIHAR AT A GLA�CE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Reefer Vans
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. �O. CO�TE�TS
1 I�TRODUCTIO�
2 REFRIGERATED TRUCKS
3 I�DUSTRY A�ALYSIS
4 CUSTOMER A�ALYSIS
5 IMPLEME�TATIO� SCHEDULE
6 IMPLEME�TATIO� SCHEDULE
Model Project for Reefer Vans
PROPRIETOR/COMPA�Y �AME
I�TRODUCTIO�
REFRIGERATED TRUCKS
I�DUSTRY A�ALYSIS
CUSTOMER A�ALYSIS
MARKETI�G PLA�
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Reefer Vans
MARKET POTE�TIAL A�D STRATEGY
MARKETI�G STRATEGY
TE�TATIVE IMPLEME�TATIO� SCHEDULE
S. �O. ACTIVITY PERIOD I� WEEKS
1 APPLICATIO� A�D SA�CTIO� OF LOA� 2 WEEKS
2 OFFER FROM VE�DOR A�D
FI�ALIZATIO� 2 WEEKS
3 SOURCI�G A�D ASSEMBLY 2 WEEKS
4 REGISTRATIO� OF TRUCKS 1 WEEKS
Model Project for Reefer Vans
Project cost & Means of Finance
(Rs. Lakh)
S. �o. Particulars 2013-14 Total
A. Project Cost
1. Plant & Machinery
Total
B. Means of Finance
1. Promoter's Contribution
2. Capital Subsidy from NHM
3. State Subsidy
4. Term Loan
Total
Promoters contribution in %
Debt Equity Ration
�ote:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from �HM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Reefer Vans
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Reefer Vans
Projected Balance Sheet
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Liabilities
I. Share Capital &
Retained Earnings
II. Unsecured Loans
III. Capital Subsidy from NHM
IV. Reserves
V. Term Loan
VI. Bank Barrowings
VII. Current Liability
Total
Model Project for Reefer Vans
B. Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C. Opening Balance
D. Surplus (A-B)
E. Closing Balance
Model Project for Reefer Vans
Projected Cash flow Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Source of Funds
I. Proposed Term Loan
II. Share Capital
III. Capital Subsidy
IV. Unsecured Loan
V. Profit before interest
depreciation & taxes
VI. Bank Barrowings
Total (A)
Model Project for Reefer Vans
B. Operating Profit before interest depreciation & taxes
C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D. Profit after Interest and before Tax
E. Depreciation (SLM)
F. Profit before Tax
G. Taxable Income
H. Tax Payable
I. Profit after tax % of net profit
J. Add Depreciation (SLM) & Prelim Expenses, etc off
K. Cash surplus
L. Repayment of term loan
M. Cash accruals
N. Dividend
Model Project for Reefer Vans
Project Profitability Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Sales Revenue
B. Expenditure
Power & Fuel
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax
& Insurance
Vehicle running
expenses
Diesel Expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Reefer Vans
Internal Rate & Return
Year Inventory Cash out
flow Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
Discount
Rate 23%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total �et Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Reefer Vans
Statement showing average DSCR calculation
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit after Tax
2.
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
3. Interest on term
loan
4. Cash Accruals (A)
5. Repayment of
term Loan
6. Interest on term
loan
7. Total Repayments
(B)
AVERAGE
DSCR
Model Project for Reefer Vans
Statement showing calculation of Income Tax
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax
5. Taxable Income
6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Reefer Vans
Details of installed Capacity, Capacity Utilisation and sales Realisation
S. �o. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1st year 2
nd year 3
rd year 4
th year 5
th year 6
th year 7
th year 8
th year
A. Capacity installed
B. Project Capacity
C. Revenue
Model Project for Reefer Vans
Details of Annual Installed Capacity & Sales Realisation
S. �o. Revenue Segments Capacity (MT.) Units Sale Price Rs./MT Amount Rs. in
Lakhs
1. Rent From Reefer Unit
Sub-Total
(Total Revenue when capacity installed and Utilization both becomes 100%)
I. Net Current Assets (B-A)
II. Total Current Assets
III. Margin (25% of
N.C.A.+100% of A (2 to 6)
IV. Max. Permissible Bank
Finance
V. Working Capital Bank
Finance Interest @ 13.25%
Model Project for Reefer Vans
Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
1. Salary and Wages
2. Rents and Vehicle
3. Power and Fuel
4. Repair and Maintenance
5. Adm. and Misc. Exps.
6. Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7. Trading Stock storage
sale Direct sale
8. Sundry Debtors
Total (B)= 8+9
Model Project for Reefer Vans
RATIO� A�ALYSIS
S. �o. Particulars 2012-13 2013-14 2014-15
1. PBITD (Rs Lakhs)
2. PBTD (Rs Lakhs)
3. PAT (Rs Lakhs)
4.
Return on Investment (After Tax and
before interest)
5. Net Worth (Rs Lakhs)
6. Gross Profit Margin (GPM)
7. Operating profit margin (OPM)
8. Net Profit Margin (NPM)
Model Project for Reefer Vans
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
15% Building
Depreciation
10% Misc. Assets
Depreciation
10%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
Model Project for Reefer Vans
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
5.28% Building
Depreciation
3.34% Misc. Assets
Depreciation
5.28%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Reefer Vans
S. �o. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Vehicle Expenses
Interest on W/C Loan
Total
B. SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Reefer Vans
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years Profit After Tax Depreciation & Preliminary
Expenses written off Cash Accruals Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD YEARS+ MO�THS
Model Project for Reefer Vans
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. �o. Particulars
Salary/
Month
(Rs.)
�os. Amount �os. Amount
1st year
�os. Amount
2nd
year �os.
Amount
3rd
year
Salary
1. Manager
2. Technician
Wages
3 Driver
4 Cleaner
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Reefer Vans
DETAILS & ESTIMATED COST OF PLA�T & MACHI�ERY
(Rs. In Lakhs)
S. �o. Particulars Each Vehicle
Capacity (MT) Total Vehicle
Unit Cost Per
Vehicle
Amount
(Rs. in Lakhs)
1. Reefer Trucks
Total
ASSETS
I. Gross Block Less: Depreciation �et Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-
Model Project for Retail Markets/Outlet (environmentally controlled)
Model Project
on
Retail
Markets/Outlets
(environmental
ly controlled)
Model Project for Retail Markets/Outlet (environmentally controlled)
PART-A
ABOUT PROPRIETOR/COMPANY
CUSTOMER SEGMENTS
MARKET CONSTITUTES
QUALITY ASSURANCE
VALUE OF PROPRIETOR/COMPANY
VISION & MISSION
Model Project for Retail Markets/Outlet (environmentally controlled)
EXPANSIONS
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECONOMY
MASTER PLAN FOR BIHAR STATE FOR
RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY CONTROLLED)
INTRODUCTION
BIHAR AT A GLANCE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Retail Markets/Outlet (environmentally controlled)
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. NO. CONTENTS
1 INTRODUCTION
2 RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY
CONTROLLED)
3 INDUSTRY ANALYSIS
4 CUSTOMER ANALYSIS
5 IMPLEMENTATION SCHEDULE
6 IMPLEMENTATION SCHEDULE
Model Project for Retail Markets/Outlet (environmentally controlled)
PROPRIETOR/COMPANY NAME
INTRODUCTION
RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY CONTROLLED)
INDUSTRY ANALYSIS
CUSTOMER ANALYSIS
MARKETING PLAN
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Retail Markets/Outlet (environmentally controlled)
MARKET POTENTIAL AND STRATEGY
MARKETING STRATEGY
TENTATIVE IMPLEMENTATION SCHEDULE
S. NO. ACTIVITY PERIOD IN WEEKS
1 APPLICATION AND SANCTION OF LOAN 2 WEEKS
2 OFFER FROM VENDOR AND
FINALIZATION 2 WEEKS
3 SOURCING AND ASSEMBLING 2 WEEKS
Model Project for Retail Markets/Outlet (environmentally controlled)
Project cost & Means of Finance
(Rs. Lakh)
S. No. Particulars 2013-14 Total
A. Project Cost
1. Plant & Machinery
Total
B. Means of Finance
1. Promoter's Contribution
2. Capital Subsidy from NHM
3. State Subsidy
4. Term Loan
Total
Promoters contribution in %
Debt Equity Ration
Note:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from NHM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Retail Markets/Outlet (environmentally controlled)
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Retail Markets/Outlet (environmentally controlled)
Projected Balance Sheet
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Liabilities
I. Share Capital &
Retained Earnings
II. Unsecured Loans
III. Capital Subsidy from NHM
IV. Reserves
V. Term Loan
VI. Bank Barrowings
VII. Current Liability
Total
Model Project for Retail Markets/Outlet (environmentally controlled)
B. Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C. Opening Balance
D. Surplus (A-B)
E. Closing Balance
Model Project for Retail Markets/Outlet (environmentally controlled)
Projected Cash flow Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Source of Funds
I. Proposed Term Loan
II. Share Capital
III. Capital Subsidy
IV. Unsecured Loan
V. Profit before interest
depreciation & taxes
VI. Bank Barrowings
Total (A)
Model Project for Retail Markets/Outlet (environmentally controlled)
B. Operating Profit before interest depreciation & taxes
C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D. Profit after Interest and before Tax
E. Depreciation (SLM)
F. Profit before Tax
G. Taxable Income
H. Tax Payable
I. Profit after tax % of net profit
J. Add Depreciation (SLM) & Prelim Expenses, etc off
K. Cash surplus
L. Repayment of term loan
M. Cash accruals
N. Dividend
Model Project for Retail Markets/Outlet (environmentally controlled)
Project Profitability Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Sales Revenue
B. Expenditure
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax &
Insurance
Electricity/Generator
running expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Retail Markets/Outlet (environmentally controlled)
Internal Rate & Return
Year Inventory Cash out
flow Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
Discount
Rate 23%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total Net Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Retail Markets/Outlet (environmentally controlled)
Statement showing average DSCR calculation
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit after Tax
2.
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
3. Interest on term
loan
4. Cash Accruals (A)
5. Repayment of
term Loan
6. Interest on term
loan
7. Total Repayments
(B)
AVERAGE
DSCR
Model Project for Retail Markets/Outlet (environmentally controlled)
Statement showing calculation of Income Tax
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax
5. Taxable Income
6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Retail Markets/Outlet (environmentally controlled)
Details of Capacity Utilisation and sales Realisation
S. No. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1st year 2
nd year 3
rd year 4
th year 5
th year 6
th year 7
th year 8
th year
A. Project Capacity
B. Revenue
Model Project for Retail Markets/Outlet (environmentally controlled)
Details of Annual Sales Realisation
S. No. Revenue Segments Units Sale Price Rs. Amount Rs. in
Lakhs
1. Rent for Retail Markets/Outlets
(environmentally controlled)
Sub-Total
I. Net Current Assets (B-A)
II. Total Current Assets
III. Margin (25% of
N.C.A.+100% of A (2 to 6)
IV. Max. Permissible Bank
Finance
V. Working Capital Bank
Finance Interest @ 13.25%
Model Project for Retail Markets/Outlet (environmentally controlled)
Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
1. Salary and Wages
2. Rents and Vehicle
3. Power and Fuel
4. Repair and Maintenance
5. Adm. and Misc. Exps.
6. Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7. Trading Stock storage
sale Direct sale
8. Sundry Debtors
Total (B)= 8+9
Model Project for Retail Markets/Outlet (environmentally controlled)
RATION ANALYSIS
S. No. Particulars 2012-13 2013-14 2014-15
1. PBITD (Rs Lakhs)
2. PBTD (Rs Lakhs)
3. PAT (Rs Lakhs)
4.
Return on Investment (After Tax and
before interest)
5. Net Worth (Rs Lakhs)
6. Gross Profit Margin (GPM)
7. Operating profit margin (OPM)
8. Net Profit Margin (NPM)
Model Project for Retail Markets/Outlet (environmentally controlled)
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
15% Building
Depreciation
10% Misc. Assets
Depreciation
10%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
Model Project for Retail Markets/Outlet (environmentally controlled)
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
5.28% Building
Depreciation
3.34% Misc. Assets
Depreciation
5.28%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Retail Markets/Outlet (environmentally controlled)
S. No. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Vehicle Expenses
Interest on W/C Loan
Total
B. SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Retail Markets/Outlet (environmentally controlled)
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years Profit After Tax Depreciation & Preliminary
Expenses written off Cash Accruals Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD YEARS+ MONTHS
Model Project for Retail Markets/Outlet (environmentally controlled)
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. No. Particulars
Salary/
Month
(Rs.)
Nos. Amount Nos. Amount
1st year
Nos. Amount
2nd
year Nos.
Amount
3rd
year
Salary
1. Manager
Wages
1. Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Retail Markets/Outlet (environmentally controlled)
DETAILS & ESTIMATED COST OF MACHINERY
(Rs. In Lakhs)
S. No. Particulars Shops Size Total Unit Cost Per Shop Amount
(Rs. in Lakhs)
1.
Retail Markets/Outlets
(environmentally
controlled)
Total
ASSETS
I. Gross Block Less: Depreciation Net Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-
Model Project for Ripening Chamber
Model Project
on
Ripening
Chamber
Model Project for Ripening Chamber
PART-A
ABOUT PROPRIETOR/COMPA�Y
CUSTOMER SEGME�TS
MARKET CO�STITUTES
QUALITY ASSURA�CE
VALUE OF PROPRIETOR/COMPA�Y
VISIO� & MISSIO�
Model Project for Ripening Chamber
EXPA�SIO�S
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECO�OMY
MASTER PLA� FOR BIHAR STATE FOR RIPE�I�G CHAMBER
I�TRODUCTIO�
BIHAR AT A GLA�CE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Ripening Chamber
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. �O. CO�TE�TS
1 I�TRODUCTIO�
2 RIPE�I�G CHAMBER
3 I�DUSTRY A�ALYSIS
4 CUSTOMER A�ALYSIS
5 IMPLEME�TATIO� SCHEDULE
6 IMPLEME�TATIO� SCHEDULE
Model Project for Ripening Chamber
PROPRIETOR/COMPA�Y �AME
I�TRODUCTIO�
RIPE�I�G CHAMBER
I�DUSTRY A�ALYSIS
CUSTOMER A�ALYSIS
MARKETI�G PLA�
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Ripening Chamber
MARKET POTE�TIAL A�D STRATEGY
MARKETI�G STRATEGY
TE�TATIVE IMPLEME�TATIO� SCHEDULE
S. �O. ACTIVITY PERIOD I� WEEKS
1 APPLICATIO� A�D SA�CTIO� OF LOA� 2 WEEKS
2 OFFER FROM VE�DOR A�D
FI�ALIZATIO� 2 WEEKS
3 SOURCI�G A�D ASSEMBLY 2 WEEKS
Model Project for Ripening Chamber
Project cost & Means of Finance
(Rs. Lakh)
S. �o. Particulars 2013-14 Total
A. Project Cost
1. Plant & Machinery
Total
B. Means of Finance
1. Promoter's Contribution
2. Capital Subsidy from NHM
3. State Subsidy
4. Term Loan
Total
Promoters contribution in %
Debt Equity Ration
�ote:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from �HM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Ripening Chamber
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Ripening Chamber
Projected Balance Sheet
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Liabilities
I. Share Capital &
Retained Earnings
II. Unsecured Loans
III. Capital Subsidy from NHM
IV. Reserves
V. Term Loan
VI. Bank Barrowings
VII. Current Liability
Total
Model Project for Ripening Chamber
B. Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C. Opening Balance
D. Surplus (A-B)
E. Closing Balance
Model Project for Ripening Chamber
Projected Cash flow Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Source of Funds
I. Proposed Term Loan
II. Share Capital
III. Capital Subsidy
IV. Unsecured Loan
V. Profit before interest
depreciation & taxes
VI. Bank Barrowings
Total (A)
Model Project for Ripening Chamber
B. Operating Profit before interest depreciation & taxes
C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D. Profit after Interest and before Tax
E. Depreciation (SLM)
F. Profit before Tax
G. Taxable Income
H. Tax Payable
I. Profit after tax % of net profit
J. Add Depreciation (SLM) & Prelim Expenses, etc off
K. Cash surplus
L. Repayment of term loan
M. Cash accruals
N. Dividend
Model Project for Ripening Chamber
Project Profitability Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Sales Revenue
B. Expenditure
Power & Fuel
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax
& Insurance
Vehicle running
expenses
Diesel Expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Ripening Chamber
Internal Rate & Return
Year Inventory Cash out
flow Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
Discount
Rate 23%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total �et Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Ripening Chamber
Statement showing average DSCR calculation
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit after Tax
2.
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
3. Interest on term
loan
4. Cash Accruals (A)
5. Repayment of
term Loan
6. Interest on term
loan
7. Total Repayments
(B)
AVERAGE
DSCR
Model Project for Ripening Chamber
Statement showing calculation of Income Tax
S. �o. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax
5. Taxable Income
6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Ripening Chamber
Details of installed Capacity, Capacity Utilisation and sales Realisation
S. �o. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1st year 2
nd year 3
rd year 4
th year 5
th year 6
th year 7
th year 8
th year
A. Capacity installed
B. Project Capacity
C. Revenue
Model Project for Ripening Chamber
Details of Annual Installed Capacity & Sales Realisation
S. �o. Revenue Segments Capacity (MT.) Units Sale Price Rs./MT Amount Rs. in
Lakhs
1. Rent From Ripening Chamber
Sub-Total
(Total Revenue when capacity installed and Utilization both becomes 100%)
I. Net Current Assets (B-A)
II. Total Current Assets
III. Margin (25% of
N.C.A.+100% of A (2 to 6)
IV. Max. Permissible Bank
Finance
V. Working Capital Bank
Finance Interest @ 13.25%
Model Project for Ripening Chamber
Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
1. Salary and Wages
2. Rents and Vehicle
3. Power and Fuel
4. Repair and Maintenance
5. Adm. and Misc. Exps.
6. Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7. Trading Stock storage
sale Direct sale
8. Sundry Debtors
Total (B)= 8+9
Model Project for Ripening Chamber
RATIO� A�ALYSIS
S. �o. Particulars 2012-13 2013-14 2014-15
1. PBITD (Rs Lakhs)
2. PBTD (Rs Lakhs)
3. PAT (Rs Lakhs)
4.
Return on Investment (After Tax and
before interest)
5. Net Worth (Rs Lakhs)
6. Gross Profit Margin (GPM)
7. Operating profit margin (OPM)
8. Net Profit Margin (NPM)
Model Project for Ripening Chamber
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
15% Building
Depreciation
10% Misc. Assets
Depreciation
10%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
Model Project for Ripening Chamber
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
5.28% Building
Depreciation
3.34% Misc. Assets
Depreciation
5.28%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Ripening Chamber
S. �o. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Unit Expenses
Interest on W/C Loan
Total
B. SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Ripening Chamber
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years Profit After Tax Depreciation & Preliminary
Expenses written off Cash Accruals Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD YEARS+ MO�THS
Model Project for Ripening Chamber
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. �o. Particulars
Salary/
Month
(Rs.)
�os. Amount �os. Amount
1st year
�os. Amount
2nd
year �os.
Amount
3rd
year
Salary
1. Manager
2. Technician
Wages
3 Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Ripening Chamber
DETAILS & ESTIMATED COST OF PLA�T & MACHI�ERY
(Rs. In Lakhs)
S. �o. Particulars Each Vehicle
Capacity (MT) Total Vehicle
Unit Cost Per
Vehicle
Amount
(Rs. in Lakhs)
1. Ripening Chamber
Total
ASSETS
I. Gross Block Less: Depreciation �et Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-
Model Project for Rural Market/Apni Mandi/Direct Markets
Model Project
on
Rural
Market/Apni
Mandies/Direct
Markets
Model Project for Rural Market/Apni Mandi/Direct Markets
PART-A
ABOUT PROPRIETOR/COMPANY
CUSTOMER SEGMENTS
MARKET CONSTITUTES
QUALITY ASSURANCE
VALUE OF PROPRIETOR/COMPANY
VISION & MISSION
Model Project for Rural Market/Apni Mandi/Direct Markets
EXPANSIONS
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECONOMY
MASTER PLAN FOR BIHAR STATE FOR
RURAL MARKET/APNI MANDI/DIRECT MARKETS
INTRODUCTION
BIHAR AT A GLANCE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Rural Market/Apni Mandi/Direct Markets
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. NO. CONTENTS
1 INTRODUCTION
2 RURAL MARKET/APNI MANDI/DIRECT MARKETS
3 INDUSTRY ANALYSIS
4 CUSTOMER ANALYSIS
5 IMPLEMENTATION SCHEDULE
6 IMPLEMENTATION SCHEDULE
Model Project for Rural Market/Apni Mandi/Direct Markets
PROPRIETOR/COMPANY NAME
INTRODUCTION
RURAL MARKET/APNI MANDI/DIRECT MARKETS
INDUSTRY ANALYSIS
CUSTOMER ANALYSIS
MARKETING PLAN
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Rural Market/Apni Mandi/Direct Markets
MARKET POTENTIAL AND STRATEGY
MARKETING STRATEGY
TENTATIVE IMPLEMENTATION SCHEDULE
S. NO. ACTIVITY PERIOD IN WEEKS
1 APPLICATION AND SANCTION OF LOAN 2 WEEKS
2 OFFER FROM VENDOR AND
FINALIZATION 2 WEEKS
3 SOURCING AND ASSEMBLING 2 WEEKS
Model Project for Rural Market/Apni Mandi/Direct Markets
Project cost & Means of Finance
(Rs. Lakh)
S. No. Particulars 2013-14 Total
A. Project Cost
1. Plant & Machinery
Total
B. Means of Finance
1. Promoter's Contribution
2. Capital Subsidy from NHM
3. State Subsidy
4. Term Loan
Total
Promoters contribution in %
Debt Equity Ration
Note:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from NHM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Rural Market/Apni Mandi/Direct Markets
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Rural Market/Apni Mandi/Direct Markets
Projected Balance Sheet
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Liabilities
I. Share Capital &
Retained Earnings
II. Unsecured Loans
III. Capital Subsidy from NHM
IV. Reserves
V. Term Loan
VI. Bank Barrowings
VII. Current Liability
Total
Model Project for Rural Market/Apni Mandi/Direct Markets
B. Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C. Opening Balance
D. Surplus (A-B)
E. Closing Balance
Model Project for Rural Market/Apni Mandi/Direct Markets
Projected Cash flow Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Source of Funds
I. Proposed Term Loan
II. Share Capital
III. Capital Subsidy
IV. Unsecured Loan
V. Profit before interest
depreciation & taxes
VI. Bank Barrowings
Total (A)
Model Project for Rural Market/Apni Mandi/Direct Markets
B. Operating Profit before interest depreciation & taxes
C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D. Profit after Interest and before Tax
E. Depreciation (SLM)
F. Profit before Tax
G. Taxable Income
H. Tax Payable
I. Profit after tax % of net profit
J. Add Depreciation (SLM) & Prelim Expenses, etc off
K. Cash surplus
L. Repayment of term loan
M. Cash accruals
N. Dividend
Model Project for Rural Market/Apni Mandi/Direct Markets
Project Profitability Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Sales Revenue
B. Expenditure
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax &
Insurance
Electricity/Generator
running expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Rural Market/Apni Mandi/Direct Markets
Internal Rate & Return
Year Inventory Cash out
flow Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
Discount
Rate 23%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total Net Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Rural Market/Apni Mandi/Direct Markets
Statement showing average DSCR calculation
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit after Tax
2.
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
3. Interest on term
loan
4. Cash Accruals (A)
5. Repayment of
term Loan
6. Interest on term
loan
7. Total Repayments
(B)
AVERAGE
DSCR
Model Project for Rural Market/Apni Mandi/Direct Markets
Statement showing calculation of Income Tax
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax
5. Taxable Income
6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Rural Market/Apni Mandi/Direct Markets
Details of Capacity Utilisation and sales Realisation
S. No. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1st year 2
nd year 3
rd year 4
th year 5
th year 6
th year 7
th year 8
th year
A. Project Capacity
B. Revenue
Model Project for Rural Market/Apni Mandi/Direct Markets
Details of Annual Sales Realisation
S. No. Revenue Segments Units Sale Price Rs. Amount Rs. in
Lakhs
1. Rent From Rural Market/Apni Mandi/Direct
Markets
Sub-Total
I. Net Current Assets (B-A)
II. Total Current Assets
III. Margin (25% of
N.C.A.+100% of A (2 to 6)
IV. Max. Permissible Bank
Finance
V. Working Capital Bank
Finance Interest @ 13.25%
Model Project for Rural Market/Apni Mandi/Direct Markets
Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
1. Salary and Wages
2. Rents and Vehicle
3. Power and Fuel
4. Repair and Maintenance
5. Adm. and Misc. Exps.
6. Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7. Trading Stock storage
sale Direct sale
8. Sundry Debtors
Total (B)= 8+9
Model Project for Rural Market/Apni Mandi/Direct Markets
RATION ANALYSIS
S. No. Particulars 2012-13 2013-14 2014-15
1. PBITD (Rs Lakhs)
2. PBTD (Rs Lakhs)
3. PAT (Rs Lakhs)
4.
Return on Investment (After Tax and
before interest)
5. Net Worth (Rs Lakhs)
6. Gross Profit Margin (GPM)
7. Operating profit margin (OPM)
8. Net Profit Margin (NPM)
Model Project for Rural Market/Apni Mandi/Direct Markets
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
15% Building
Depreciation
10% Misc. Assets
Depreciation
10%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
Model Project for Rural Market/Apni Mandi/Direct Markets
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
5.28% Building
Depreciation
3.34% Misc. Assets
Depreciation
5.28%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Rural Market/Apni Mandi/Direct Markets
S. No. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Vehicle Expenses
Interest on W/C Loan
Total
B. SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Rural Market/Apni Mandi/Direct Markets
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years Profit After Tax Depreciation & Preliminary
Expenses written off Cash Accruals Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD YEARS+ MONTHS
Model Project for Rural Market/Apni Mandi/Direct Markets
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. No. Particulars
Salary/
Month
(Rs.)
Nos. Amount Nos. Amount
1st year
Nos. Amount
2nd
year Nos.
Amount
3rd
year
Salary
1. Manager
Wages
1. Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Rural Market/Apni Mandi/Direct Markets
DETAILS & ESTIMATED COST
(Rs. In Lakhs)
S. No. Particulars Each Shops Size Total Shops Unit Cost Per Shops Amount
(Rs. in Lakhs)
1.
Rural Market/Apni
Mandi/Direct Markets
Total
ASSETS
I. Gross Block Less: Depreciation Net Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-
Solar Panel Micro Cool Chamber (5 M.T.)
Introduction
A large percentage of population in the country is dependent on agriculture livelihood. Though it
is important to increase productivity and produce more from the same acreage of land it is also
important to manage the produce well post-harvest. It has been analyzed that 2/3 rd of this
wastage happens on the farm level. The wastage is 0.5-4% in food grains and 4%-18% in
different horticulture crops, the latter evidently being high value and more perishable.
This call s for a clear step in terms of post-harvest management at the first mile i.e. the farm to
arrest the value loss.
There is a clear co-relation between availability of power and the viability of the cold storage
facilities. Operation cold storages in regions without at least 18 hrs/day availability of power in
unviable. Alternately diesel generators are used as a power source, which are costly and
unviable.
Objective: A step towards Micro Cold Revolution in agriculture
To address majority of these challenges, a small scale cold storage system is developed that will
operation sustainable power source at the source. Micro Cold storage system/cold Room owned
by a farmer will enable him to time the market right. It will de-risk the farmer and give him
negotiation leverage as compared to being forced to sell due to fear of perishing commodities
thereby leading to lower prices. Act as both pre-cooler as well as cold storage. Having both
storage and pre-cooling facilities at source through will also enable excellent produce quality to
last for longer durations thus allowing the producers pursue farther markets and boosting exports.
It will further add on to reducing the loss of value which happens at the production source.
Be powered by Solar and uses innovative thermal storage technology for 24-30 hours' backup
during the non-sunshine hours. The passive thermal design allows for efficiency close to 100%
and works on radiant cooling than forced convection alone.
The system is portable and it can shifted from one location to another. The system also has the
capability to charge itself completely with just 6-8 hours of grid power. It will automatically
detect critical conditions and switch to grid and charge the system in case of poor sunshine days.
Present scenario of Horticulture production in Bihar
Bihar produces about 11.64 Mil MT of horticulture produce accounting for 10 % of horticulture
production in the country. Fruit crops were grown in an area of 301.5 (ha- 000) in the State with
a production of approx. 4249.2 (MT- 000). Major fruits grown are Mango, Guava, Litchi,
Banana etc. Vegetables were grown in an area of 861.8 (ha -000) with production of 16325.7
(MT- 000) Almost all vegetable crops like cucurbits, beans, okra, onion and other root crops are
widely grown successfully in the state. The total production flowers in the State is 10.37
Thousand MT. Bihar State is the major producer of the fruits and vegetables in country, but
according to estimation as much as 25-40% of fruit and vegetable production is lost on account
of lack of adequate post-harvest infrastructure. Agriculture produce of the farmer don not get
remunerative prices due to lack of Cold Storage facility.
Requirement of Cooling System
In Bihar seventy-nine percent populations depends on Agriculture. Upliftment of these farmers
can improve the overall status of the State. The farmers cultivate Mango, Guava, Litchi, Lemon,
Pineapple, cabbage, cucumber, capsicum, bean, onion, tomato, Brinjal, Chilly etc. Similarly,
these commodities have also limited life after harvest. Post-Harvest cooling rapidly removes
field heat, reduces respiration activity, reduce internal water, reduce wilting, slows down the
growth of microorganism and reduce the production of natural ripening agent i.e. ethylene. Post-
Harvest cooling also provides marketing flexibility by allowing the grower to sell produce at the
most appropriate time. Unavailability of cooling and storage facilities makes it necessary to
market the produce immediately after harvest. This can be an advantage to growers who wait to
assemble truck load for transportation to other places. Post-Harvest cooling can be an effective
tool to deliver highest quality produce to the consumer. Intervention through Post Harvest
cooling will help farmers to store their produces and market them at the opportune time.
Necessity of Cold Room
The concept of cold room is to store vegetables, fruits and flowers for shorter duration and sell it
without deterioration of the product, Farmers will also get appropriate value of the product. It
will reduce the distress sale. The farmers can establish cold rooms having 5 MT capacity where
the storing of surplus quantities may vary from 50 quintals. Since the investment of such cold
room is low a farmer can easily establish a cold room to store his surplus products. Bihar has
been plagued by substantive losses of fruit and vegetable output effected by lack of adequate
cold storage.
Technology Overview
Background
A large percentage of population in the country is dependent on agriculture for livelihood.
Though it is important to increase productivity and produce more varieties and products from the
same acreage of land it is also important to manage the produce well postharvest. The wastage is
0.5-4% in food grains and 4%-18% in different horticultural crops, the latter evidently being high
value and more perishable.
This calls for a clear step in terms of post-harvest management at the first mile i.e. the farm to
arrest the value loss. There is a clear co-relation between availability of power and the viability
of the cold room facilities. Operating cold rooms in regions without at least 18 hrs/day
availability of power is unviable. Alternately, diesel generators are used as a power source,
which are costly and unviable too.
Solar micro cold room, is a small-scale standalone hybrid solar powered cold room meant to
store fresh fruits, vegetables, flowers, processed foods and other perishable commodities. It is a
pioneering product in the cold chain space that bundles various innovations together.
The unit is a solar powered cold room with thermal storage backup for storage of fresh produce –
fruits, vegetables & flowers specifically. The unit has dimensions of 20 ft x 8 ft x 8 ft with solar
panels mounted on the rooftop of the unit. maintains a temperature in the range of 4°C to 10°C
and can maintain 80-95% relative humidity.
system has battery-less compressor operation. A small battery is provided to operate only the
auxiliary loads and the control system.
product enables both pre-cooling and storage of perishables to preserve their freshness and
maximize shelf life. It comes with every feature of an ideal cold room and is completely
standalone. It can be hybridized with any other source of energy as the need be.
The product fits conveniently at various nodes in the cold chain, offering lucrative value
propositions for each customer. Its robust and smart controls enable maintaining temperature,
humidity and air quality parameters at just the right levels inside the storage volume. The very
intuitive human-machine interface provides a hassle-free and an unparalleled user experience.
The unique battery-less back-up system provides cooling for several non-sunny hours and even
on the next day. The thermal storage technology entails minimum maintenance and operational
costs.
Objective : A step towards
Micro Cold Revolution in Agriculture
To address majority of these challenges, , a small scale (micro) cold room system is developed
that will operate on sustainable power source. micro cold room owned by a farmer will enable
him to time the market right. It will de-risk the farmer and give him negotiating leverage as
compared to being forced to sell due to fear of perishing commodities thereby leading to lower
prices. can act as both pre-cooler as well as cold room while controlling the humidity of the
produce. Having both storage and pre-cooling facilities at source, will also enable excellent
produce quality to last for longer durations thus allowing the producers to pursue father markets
and boosting exports. It will further add on to reducing the loss of value which happens at the
production source.
can be powered by Solar and it uses innovative thermal storage technology for 24-30 hours
power backup during the non sunshine hours. The passive thermal storage design allows for
efficiency close to 100% and works on radiant cooling than forced convection alone.
The system is portable and it can be shifted from one location to another. The system also has the
capability to charge itself completely with just 6-8 hours of grid power. It will automatically
detect critical conditions and switch to grid and charge the system in case of poor sunshine days.
Micro Cold Room
21 metric cube storage capacity
Solar Powered
Grid & DG hybridization
4 to 10 degree Celsius, 80% - 95% RH
Solar Micro Cold Room (On-Farm pre-cooling and storing facility)
Pre-Cooling Capable
Battery Less – Thermal Storage Technology
Portability
Remote monitoring & Predictive Diagnostic
Low weight & high
strength design
Online monitoring &
predictive
diagnostics
Room Interior with
Thermal Storage
Pre-fabricated &
Shipped
Innovation and IP
NO BATTERY FOR
REFRIGERATION Allows for more effective tapping
of solar power, reduces
compressor size (patent pending)
Innovative Thermal
Storage Design Innovative thermal storage design
allows for flexibility in cooling
levels and includes sensors to
determine thermal cooling charge
density size (patent pending)
Unique Control
System Control system enables use of the
same cooling solution for different
crops with dedicated profiles to
maximize crop quality instead of
selecting static temperature and
humidity values (patent pending)
Predictive
Maintenance Remote monitoring setup predicts
failures, reducing operational &
maintenance costs while
improving servicing.
Working Explained
harnesses solar energy from PV panels which is fed directly to the compressor via a drive that
works on algorithm developed by us and ensures maximum utilization of solar power generated
while accounting for variations in solar insulation, variations in load inside the cold storage
(depending on time of day, amount of produce loaded, location etc.) and user's set points.
Cooling is generated due to compressor's operation which is used to coold the room and create
back-up in the form of thermal storage system.
The thermal storage system and the room cooling system works in tandem to maintain the set-
point at all points of time and ensure that the system has enough back-up to run for the maximum
time possible when any power is not available. A part of the solar power generated also charges a
small battery which is meant for control system operation and running auxiliary loads.
Below is pictorial representation of the working principle of .
Unique Features
Thermal Storage Back-up
The thermal storage back-up
provided by ensures that the
system runs for 24-30 hours
during non-sunny hours. This
is different from a typical
thermal storage mechanism
where a central back up is
created and then disseminated
to the room causing
inefficiencies.
Remote Monitoring
The system is enabled with
remote monitoring features that
sends minute by minute data on
the operational conditions and
health of the system.
Predictive Analytics based
maintenance
Our technology enables us to
do preventive maintenance of
the system. This is made
possible through our remote
monitoring system. The data
from this is analyzed to make
conclusions on the health of
the system even before the
downtime is triggered.
Power Electronics
The power electronics
components which go into the
product have been designed for
the product which ensure
efficient solar utilization,
compressor operation and
back-up creation.
PV Panels PV Panels
MPPT based Power
Convertor
Battery for auxiliary
power supply
Auxiliary loads like
fans, lights, valves
Power Convertor Vapour Compression
Engine
Control System
Room
Air Cooling Unit PCM based thermal
Storage
Control System
The control system is the heart
of the product which ensures
smooth functioning of the
product. Its unique algorithms
have been developed in-house
to enable the system's
operation 24x7.
Battery less compressor
operation
operates its compressor and
maintains temperature of 4-10
degree Celsius without the
support of battery. Unique
technology innovation helps to
work efficiently with a backup
of 24-30 hours during non-
sunny days without any battery
being operated.
Technical specification of 5 MT solar cold room
The proposed units solar powered cold room with thermal storage backup for storage of fresh
produce – fruits, vegetables & flowers specifically. The unit has dimensions of 20ft x 8ft x 8ft
with solar panels mounted on the roof top of the unit. The cold room maintains a temperature the
range of 4C to 10 degree C. The system has battery less compressor operation. A small battery is
provided to operate only the auxiliary loads and the control system.
Technical Specifications
Constructional
Product Dimensions 20ft by 8ft by 8ft
Cold Room insulation Poly Urethane Foam, 100 mm, 40 +/- 2kg/m3
Cold Room Body Pre-painted galvanized iron
Room Door Insulation : PUF
Thickness : 100mm
Width : 6ft
Curtains PVC to reduce Heat infiltration on door openings
Operational Data
Refrigeration TR (~1.8 TR approx.) @ -5 C Evaporating & 50 C
Condensing
Storage Capacity 5 MT depending upon commodity
Temperature range 4-10 Degree C by using set point control as per req.
Humidity Range 80-95% by using set point controlled
Backup Type Wall Mounted Plate Type Thermal Energy Storage
Backup duration 24-30 hours (non-door opening & 5.5 KW/m2/day
radiation)
Remote Monitoring Per minute logging, GPRS based, viewable on
desktop and Smart phones
Power Source
Auxiliary Battery 24 V 100 Ah
Solar Power Capacity 4 kWp
Alternative Power
Source
Grid or DG Hybrid
Commodities fit for Solar Micro Cold Room
1. Fruits
Sl.
No.
Popular Name of
Horticulture commodity
Storage
Temp.
(Degree C)
Storage
Humidity
(%)
Shelf-life at
Room
temperature
(Days)
Storage-life
(Days)
1 Pineapple 10 92.5 2 TO 3 14 TO 21
2 Sugar Apple/Custard Apple 7 87.5 2 3 TO 8
3 Dragon Fruit, Red 10 92.5 4 14 TO 18
2. Vegetable
Sl.
No.
Popular Name Storage
Temp.
(Degree C)
Storage
Humidity
(%)
Shelf-life at
Room
temperature
(Days)
Storage-life
(Days)
1 Capsicum Inspiration F1
(Yellow) Bachata F1 (Red)
10
10
10
92.5
92.5
92.5
3 TO 4
2.5 TO 3.5
2.5 TO 3
14 TO 21
15 TO 21
15 TO 21
2 Okra 8.9 92.5 3 TO 4 7 TO 14
3 Tomato (Ripe) 9.5 90 3 TO 4 6 TO 8
4 Bean, Snap 5.27 92.5 2 TO 3 7 TO 12
5 Bean, Long 5.27 92.5 2 TO 3 7 TO 10
6 Cucumber 10 92.5 3 TO 5 10 TO 14
7 Green Chilli 4 92.5 3 TO 4 21 TO 35
8 Cabbage 4 92.5 2.5 TO 4 UP TO 14
9 Broccoli 4 92.5 1 2.5 TO 3
10 Ridge guard 10 92.5 2 3 TO 8
3. Flowers
Sl.
No.
Popular Name Storage
Temp.
(Degree C)
Storage
Humidity
(%)
Shelf-life at
Room
temperature
(Days)
Storage-life
(Days)
1 Marigold 4 92.5 1 TO 1.5 12 TO 18
2 Rose 4 92.5 3 11 TO 21
3 Carnation 4 92.5 5 TO 7 15 TO 24
4 Tuberose 4 92.5 3 TO 4 9 TO 14
5 Gladiolus 4 92.5 3 TO 4 9 TO 14
6 Gerbera 4 92.5 3 TO 4 9 TO 26
7 Chrysanthemum 4 92.5 3 TO 5 12 TO 18
8 Aster 4 92.5 2.5 TO 4 10 TO 14
9 Dendrobium 5 92.5 3 TO 5 18 TO 26
10 Gomphrena 4 92.5 2.5 TO 3 7 TO 16
Table 1. Recommended Optimum Storage Conditions for Fruit, Vegetable and Flower in the
solar Cold Room Benefits of micro Cold Room
Benefits of micro cold room
Minimizing wastage of fruits, vegetable due to improper storage
Help farmers realize better pricing for their produce by storing and selling at the right
time
The product is battery-less as innovative thermal storage technique has used, so bringing
down the maintenance cost of the product
Quotation for solar Micro Cold Room
We are pleased to release the quotation to you to execute the following. The price, Terms &
Conditions and warranty are as mentioned below :
Sl.
No.
Item Rate Nos. Total
1 Solar Micro Cold Room 5 MT Capacity
Refrigeration System
- Includes condensing unit,
expansion valve, compartment air
distribution system
INR 13,00,000/- 1 INR 13,00,000
2 Power System and Control System
- 4kWp Solar PV Polycrystalline
- Panel Mounting
- Drive Control
- Power Convertors
- Battery
3 Thermal Storage backup
- 24 hours backup
4 Cold Store Room
- 20 ft x 8 ft x 8 ft
- PUF Panels
- Thickness- 100 mm
- PPGI lined
- Heavy duty door
TOTAL INR 13,00,000
Terms & Conditions
- GST 5% extra or as applicable at the time of dispatch
- Inclusive of DG Set.
- Delivery duration- 30 days from the date of technically clear purchase order
- Transportation and Installation expenses – Rs 1.0 lacs.
- Client scope of work-
o Providing shadow free, water logging free cemented area of 300 sq ft.
o Ensuring the safety of the product on the site
o Product unloading at the site
Warranty Conditions
- Solar Panel-Output wattage, will not be less than 90% at the end of 10 years and 80% at
the end of 25 years
- 1 year warranty on the control system battery.
- Onsite warranty support against manufacturing defects for five years is available at an
extra cost of 1.5 lacs.
Financial Analysis:
Financial Analysis
Project Cost
Cost of Solar Cold Room (without DG set) 15,10,000
Insurance charges @ 1% p.a. 15,100
Misc. Charges p.a. 10,000
Depreciation @ 10% per year for ten years 1,50,100
Storage Condition & Duration
Crops Shelf Life at Room Temperature Storage Conditions Temperature
& Relative Humidity
Storage Duration
Capsicum 3-4 days 9.5 Degree Celsius &>92.5% RH 14 – 21 day
Storage Utilization Plan
Storage Utilization of Color Capsicum
Crops Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Batch Size
in Kg
2500 2500 2500 2500 2500 2500 2500 2500 20000
Storage
duration in
days
15 15 15 15 15 15 15 15
Number of
cycle in
Month
2 2 2 2 2 2 2 2
Total
Commodity
passing
5000 5000 5000 5000 5000 5000 5000 5000 40000
Revenue Analysis
Crops Stored
quantity
(Kg)
one
acre
Current
selling
price
(INR/Kg)
Peak
selling
price
with
(INR/Kg)
Average
selling
price
(INR/Kg)
Cumulative
returns
based on
average
price (INR)
Cumulative
returns
based on
prices
(INR)
Increase
in
income
due to
use
(INR)
Cost of
cultivation
for 1 acre
(INR)
Capsicum 40,000 35 80 55 2200000 140000 800000 2,50,000
Farmer Income Analysis (all figures in INR)
Gross farmer Revenue 2200000
Cost of cultivation 2,50,000
Operation expenses (solar cold room) per year 10,000
Risk mitigation factors/insurance @1% p.a. 15,100
Depreciation of @ 10% p.a. 1,50,100
Gross annual expenses excl. capital costs 4,25,200
Net disposable income per year 17,74,800
Project Profit & Loss Analysis (all figures in INR)
Increased income due to use 8,00,000
Operating expense 10,000
Insurance Charges @ 1% p.a. 15,100
Depreciation @ 10%p.a. 1,50,100
Annual Profit due to use 6,24,800
Note/Disclaimer :
The above calculations are based on Ideal conditions however, field conditions may vary
depending upon the local area and usage pattern by farmers but, On an average, farmers gets
additional income of Rs. 3 to 3.50 lakhs per year
Financing Analysis (all figures in INR)
Project Cost for financing if external financing is required 15,10,000
Bank Loan 7,55,000
Loan Tenure 5
Interest Rate 12
Monthly EMI payable 16,833
Net disposable income per annum as calculated above 17,74,800
Yearly EMI outgo 2,01,996
Financial ratios
Debt service ratio 5.75
Conclusion
1) Project substantially improves quality of the produce reaching end consumers
2) Project increases income of the farmer by 36%.