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DPR Shuttering Mixer

The document contains financial projections for M/S DR PATH EXPERT DIAGNOSTICS, which plans to start a diagnostic center. It projects a total project cost of Rs. 8.5 lacs to be financed through promoters' contribution of Rs. 0.5 lacs and a bank term loan of Rs. 8 lacs. Over 5 years, it expects revenue to increase from Rs. 25 lacs in year 1 to Rs. 45 lacs in year 5 as capacity utilization rises from 50% to 90%. Profits are projected to grow from Rs. 10.95 lacs in year 1 to Rs. 22.29 lacs in year 5. Cash flow is projected to be positive throughout, with

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536 views17 pages

DPR Shuttering Mixer

The document contains financial projections for M/S DR PATH EXPERT DIAGNOSTICS, which plans to start a diagnostic center. It projects a total project cost of Rs. 8.5 lacs to be financed through promoters' contribution of Rs. 0.5 lacs and a bank term loan of Rs. 8 lacs. Over 5 years, it expects revenue to increase from Rs. 25 lacs in year 1 to Rs. 45 lacs in year 5 as capacity utilization rises from 50% to 90%. Profits are projected to grow from Rs. 10.95 lacs in year 1 to Rs. 22.29 lacs in year 5. Cash flow is projected to be positive throughout, with

Uploaded by

syed
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
  • Project Cost Summary & Means of Finance: Details the financial outlay required for project establishment and outlines financing methods, including amounts allocated to different cost components.
  • Profitability Statement: Presents projected profitability including income and expenditure over several years.
  • Projected Balance Sheet: Displays the projected balance sheet, itemizing liabilities and assets for the project's base and subsequent years.
  • Projected Cash Flow Statement: Illustrates cash flow from operating, investing, and financing activities, providing insights into liquidity over upcoming years.
  • Repayment Schedule/Interest Calculation (Annexure VIII): Outlines the repayment plan for loans, highlighting interest calculations and outstanding balances over the loan period.
  • Statement of Revenue & Cost Assumptions (Annexure IX): Lists assumptions underlying revenue generation and relevant costs to estimate financial outcomes in the forecasting.
  • Capacity Utilisation Chart (Annexure X): Presents operating capacity utilization alongside corresponding revenue projections and utility expenses over the years.
  • Salary and Wages Requirement Per Annum (Annexure XI): Outlines the annual salary and wage requirements, itemized by job roles and utility expenses.
  • Repairs and Maintenance Per Annum (Annexure XII): Contains listings of anticipated repairs and maintenance expenses, categorized by year.
  • Statement of Depreciation (Annexure XIV): Schedules depreciation on project assets, showing both financial and tax implications over a specified timeframe.
  • Statement of Computation of Debt Service Coverage (Annexure XV): Calculates debt service coverage ratio, evaluating abilities to meet debt obligations through cash flow generated from project operations.

M/S DR PATH EXPERT DIAGNOSTICS

PROJECT COST SUMMARY & MEANS OF FINANCE


Amount
S.No PROJECT COST SUMMARY AMOUNT IN RS (in Lacs)

1 Plant & Machinery 300,000.00 3.00 -

2 Working capital 500,000.00 5.00

3 Preliminary /Pre Operative Expenses 50,000.00 0.50


TOTAL 850,000.00 8.50
Amount

S.No MEANS OF FINANCE AMOUNT RS (in Lacs)

1 Promoters Contribution* 50,000.00 0.50

2 Bank Finance 800,000.00 8.00


C/C 3 Lac
Term Loan 5 Lac
TOTAL 850,000.00 8.50
M/S DR PATH EXPERT DIAGNOSTICS
PROFITABILITY STATEMENT
Operating Years Amount : Rs. in Lacs

Particulars 1st 2nd 3rd 4th 5th


Capacity Utilisation 50% 60% 70% 80% 90%

Revenue 25.00 30.00 35.00 40.00 45.00

Expenditure

Consumables and other daily expnses 7.63 8.39 10.07 12.58 15.73

Salary & wages 4.26 4.69 5.15 5.67 6.24

Utilities 0.08 0.09 0.10 0.11 0.12

Repairs & Maintenance 0.16 0.16 0.24 0.24 0.32

Rent rates and taxes 0.50 0.60 0.70 0.80 0.90

Misc. expenses 0.25 0.60 0.70 0.80 0.90


Total 12.88 14.52 16.96 20.20 24.20
Gross profit 12.13 15.48 18.04 19.80 20.80
Preliminary expenses written-off 0.10 0.10 0.10 0.10 0.10

Financial expenses

Interest on term loan 0.62 0.29 -0.32 -1.02 -1.83

Depreciation (SLM) 0.45 0.38 0.33 0.28 0.23


Total 1.17 0.77 0.10 -0.65 -1.49
Profit before tax 10.95 14.71 17.94 20.45 22.29
Taxation - - - - -
Profit after tax 10.95 14.71 17.94 20.45 22.29
M/S DR PATH EXPERT DIAGNOSTICS
PROJECTED BALANCE SHEET

Particulars Base Year 1st 2nd

Liabilities

Capital
Opening Balance 0.50 0.50 9.45
Additions - - -
Add: Reserves & Surplus - 10.95 14.71
Less: Drawings - 2.00 2.00
Closing Capital 0.50 9.45 22.16

Term Loan 8.00 4.06 (0.21)


Current Liabilities - 0.25 0.26

Total 8.50 13.77 22.21

Assets

FIXED ASSETS
Plant and machinery
Gross Block 3.00 3.00 2.55
Depreciation @ 15% - 0.45 0.38
3.00 2.55 2.17
Furniture and fixtures
Gross Block 5.00 5.00 4.50
Depreciation @ 10% 0.50 0.45
5.00 4.50 4.05
Net Block 8.00 7.05 6.22

Current Assets 3.65 10.69


Cash and Bank balance 2.67 5.00
Preliminary /Pre Operative Expenses 0.50 0.40 0.30

Total 8.50 13.77 22.21


- - -

- - -
- - -
NOSTICS
HEET

3rd 4th 5th

22.16 38.10 56.55


- - -
17.94 20.45 22.29
2.00 2.00 2.00
38.10 56.55 76.84

(5.09) (10.67) (17.01)


0.26 0.27 0.27

33.27 46.14 60.10

2.17 1.84 1.57


0.33 0.28 0.23
1.84 1.57 1.33

4.05 3.65 3.28


0.41 0.36 0.33
3.65 3.28 2.95
5.49 4.85 4.28

19.72 29.33 39.23


7.86 11.86 16.59
0.20 0.10 -

33.27 46.14 60.10


- - -

- - -
- - -
M/S DR PATH EXPERT DIAGNOSTICS
PROJECTED CASH FLOW STATEMENT

Particulars Base 1st 2nd 3rd 4th 5th


Year

A Cash Flows from Operating Activities


. Net Profit as per P&L Account - 10.95 14.71 17.94 20.45 22.29
. Depreciation - 0.45 0.38 0.33 0.28 0.23
. Interest on Term Loan - 0.62 0.29 (0.32) (1.02) (1.83)

. Increase/Decrease in Working Capital Loan #REF! #REF! #REF! #REF! #REF! #REF!
.'Preliminary Exp. Incurred/ Written off 0.10 0.10 0.10 0.10 0.10
. Change in Current Liabilities - - - - - -
. Changes in Current Assets #REF! (3.65) (7.04) (9.03) (9.61) (9.89)
. Taxes Paid during the year - - - - - -

Cash Flows from Operating Activities (A) #REF! #REF! #REF! #REF! #REF! #REF! 150.34

B Cash flows from Investing Activities (B) (3.00) - - - - -

C Cash flows from Financing Activities .


. Increase/Decrease in funds 0.50 2.00 2.00 2.00 2.00 2.00
. Interest on Term loan - (0.62) (0.29) 0.32 1.02 1.83 10.69
. Increase/Decrease in Term loan 8.00 (3.94) (4.27) (4.88) (5.58) (6.34) (0.82)
Cash flows from Financing Activities (C) 8.50 (2.56) (2.56) (2.56) (2.56) (2.51)

D Net Increase/ Decrease in Cash during the year


(A+B+C)=D #REF! #REF! #REF! #REF! #REF! #REF!
E Cash and Cash Equivalents at the year
Beginning (E) - - #REF! #REF! #REF! #REF! 1.64 0.41
F Cash and Cash Equivalents at the year End
(D+E) #REF! #REF! #REF! #REF! #REF! #REF!

- - - - - -
Annexure I

Shop and Establishment

S.No Description Amount Amount in Lacs

1 Rented shop located at Munawarabad ,Srinagar Cost price will be Nil

Total - -

Annexure II

Furniture/Fixture

S.No Particulars Amount Amount in Lacs


2 Tables 40,000 0.40
3 Chairs / Sofa etc including CCTV 90,000 0.90
4 Luggage racks (14 racks@ Rs. 900) 25,000 0.25
5 curtains for doors & window 18,000 0.18
6 Telephone apparatus in rooms 15,000 0.15
7 Colour TV 42,000 0.42
-
230,000 2.30

Annexure III
Plant & Machinery/Equipments Qty Amount Amount in Lacs

A Plant & Equipments:


1 Heanatology Machine TRAnsasia H 360 1 723,000 7.23
2 Bio Chemistry Machine ERBA CHEM 7 1 550,000 5.50
3 Elisa reader 1 420,000 4.20 20.3
4 Elisa washer 1 340,000 3.40 22.1
5 Microscope 1 170,000 1.70
6 Incubater 1 180,000 1.80 265200
7 Centrifuge 1 190,000 1.90
2,573,000 25.73
GST @ 12% 310,000 3.10
TOTAL 2,883,000 28.83 - 308,760
Annexure IV

PRELIMINARY AND PREOPERATIVE EXPENSES

S.No Description Amount Amount in Lacs


1 Travelling 22,000 0.22
2 Printing , Stationery , Postage , Telephone and misc expenses etc 6,500 0.07
3 Insurance during implementation period 11,200 0.11
4 Startup Expenses 12,000 0.12
5 Miscellaneous Expenses 35,000 0.35
86,700 0.87
M/S DR PATH EXPERT DIAGNOSTICS
Annexure VIII

Repayment Schedule/Interest Calculation

Long term borrowings 8.00 Lacs

Rate of interest 10.00%

Repayment schedule 5 years

Repayment installment 0.38

Year Opening Balance 0.1 @ Interest Repayment Closing balance

Ist Year

I 8.00 0.07 0.38 7.69


II 7.69 0.06 0.38 7.37
III 7.37 0.06 0.38 7.05
IV 7.05 0.06 0.38 6.73
V 6.73 0.06 0.38 6.41
VI 6.41 0.05 0.38 6.08
VII 6.08 0.05 0.38 5.75
VIII 5.75 0.05 0.38 5.42
IX 5.42 0.05 0.38 5.08
X 5.08 0.04 0.38 4.75
XI 4.75 0.04 0.38 4.41
XII 4.41 0.04 0.38 4.06
0.62 4.56
2nd Year
I 4.06 0.05 0.38 3.73
II 3.73 0.04 0.38 3.39
III 3.39 0.04 0.38 3.05
IV 3.05 0.03 0.38 2.70
V 2.70 0.03 0.38 2.35
VI 2.35 0.03 0.38 2.00
VII 2.00 0.02 0.38 1.64
VIII 1.64 0.02 0.38 1.28
IX 1.28 0.01 0.38 0.92
X 0.92 0.01 0.38 0.55
XI 0.55 0.01 0.38 0.17
XII 0.17 0.00 0.38 -0.21
0.29 4.56
3rd Year
I -0.21 0.00 0.38 -0.59
II -0.59 -0.01 0.38 -0.98
III -0.98 -0.01 0.38 -1.37
IV -1.37 -0.02 0.38 -1.76
V -1.76 -0.02 0.38 -2.16
VI -2.16 -0.02 0.38 -2.57
VII -2.57 -0.03 0.38 -2.97
VIII -2.97 -0.03 0.38 -3.39
IX -3.39 -0.04 0.38 -3.81
X -3.81 -0.04 0.38 -4.23
XI -4.23 -0.05 0.38 -4.66
XII -4.66 -0.05 0.38 -5.09
-0.32 4.56
4th Year
I -5.09 -0.06 0.38 -5.53
II -5.53 -0.06 0.38 -5.97
III -5.97 -0.07 0.38 -6.42
IV -6.42 -0.07 0.38 -6.87
V -6.87 -0.08 0.38 -7.33
VI -7.33 -0.08 0.38 -7.79
VII -7.79 -0.09 0.38 -8.26
VIII -8.26 -0.09 0.38 -8.73
IX -8.73 -0.10 0.38 -9.21
X -9.21 -0.10 0.38 -9.69
XI -9.69 -0.11 0.38 -10.18
XII -10.18 -0.11 0.38 -10.67
-1.02 4.56
5th Year
I -10.67 -0.12 0.38 -11.17
II -11.17 -0.13 0.38 -11.68
III -11.68 -0.13 0.38 -12.19
IV -12.19 -0.14 0.38 -12.71
V -12.71 -0.14 0.38 -13.23
VI -13.23 -0.15 0.38 -13.76
VII -13.76 -0.15 0.38 -14.29
VIII -14.29 -0.16 0.38 -14.84
IX -14.84 -0.17 0.38 -15.38
X -15.38 -0.17 0.38 -15.94
XI -15.94 -0.18 0.38 -16.49
XII -16.49 -0.19 0.33 -17.01
-1.83 4.51
60 0.083333
Annexure IX

STATEMENT OF REVENUE AT 100% CAPACITY UTILISATION

S.No Particulars Details Revenue


Rs. In Lacs

1 Blood Tests 40 Patients*Rs. 250/patient*300 days 30.00 3000000

2 Urine Tests 20 Patients*Rs. 100/patient*300 days 6.00


1500000
3 CSF 20 Patients*Rs. 150/patient*300 days 9.00 37.8 1666.67 900000

4 othet tests 17Patients*Rs. 100/patient*300 days 5.00 27 16.6667


TOTAL 50.00
510000
Assumptions for Revenue Generation at 100% Capacity utilistion
1 No of working days in a year =300 days.

Average No. Of Patients requiring different tests 40 patients for blood tests, 20 patients
for both urine & csf test sand 17 patients for other general tests and average revenue
thereof has been assumed to be Rs.250/patient for blood tests, 100/patient for urine
2 test,150/patient for csf & 100/day other tests
Annexure X
CapacityUtilisation Chart

Amount in Lacs

Capacity
Year Utilisation Revenue Salary Utilities

Base Year 0% - - -

1st 50% 25.00 4.26 0.08

2nd 60% 30.00 4.69 0.09


-
3rd 70% 35.00 5.15 0.10
-
4th 80% 40.00 5.67 0.11
-
5th 90% 45.00 6.24 0.12 40.00

50.00
Annexure XI

REQUIREMENT OF SALARY AND WAGES PER ANNUM

S.No Description Salary PM Rs Salary Per Amount in


Annum Rs Lacs Per
Annum

a) Works staff

1 Staff Supervisor

01 Receptionist 6000.00 72000.00 0.72


2 Working Staff
Technicians @ 2 persons 8000.00 192000.00 1.92
3 Administrative staff
Accountant cum cashier 7000 84000.00 0.84
01 Peon 4000 48000.00 0.48
01 sweepers 2500 30000.00 0.3

Total 27500 426000 4.26


Add benefits perks and fringes
@ 10 % 2750 42600.00 0.43

Total 30250 468600 4.686

Annexure XII

UTILITIES
S.No Particulars UTILITY PM Rs Amount in Lacs

Power : Power from P.D.D @ Rs


1 1.50/ Kw hr 5000 0.05
Fuel /Energy other than
2 Electricity 2000 0.02
3 Water 1000 0.01
Therefore total cost on
utilities 8000 0.08

Annexure XIII

REPAIRS AND MAINTAINCE PER ANNUM

Other Repairs &


Year Percentage P/M Fixed TOTAL
Assets Maintaince

1 0.02 3.00 5.00 8.00 0.16


2 0.02 3.00 5.00 8.00 0.16
3 0.03 3.00 5.00 8.00 0.24
4 0.03 3.00 5.00 8.00 0.24
5 0.04 3.00 5.00 8.00 0.32
Annexure XIV

STATEMENT OF PAYBACK PERIOD


Rs. In Lacs

Project Cost 8.50


Preliminary
Expenses
YEAR Profit Depreciation W/Off Total Cumulative

CFAT

1 10.95 0.45 0.10 11.50 11.50

2 14.71 0.38 0.10 15.19 26.69

3 17.94 0.33 0.10 18.37 45.06 0.99

4 20.45 0.28 0.10 20.83 65.88

5 22.29 0.23 0.10 22.63 88.51

Payback Period 2 years


Annexure XV

STATEMENT OF COMPUTATION OF DEBT SERVICE COVERAGE

Amount in Lacs

Sources of funds I II III IV V

Profit during the year 10.95 14.71 17.94 20.45 22.29

Depreciation 0.45 0.38 0.33 0.28 0.23

Interest on term Loan 0.62 0.29 -0.32 -1.02 -1.83

A 12.03 15.38 17.94 19.70 20.70

Application
Interest on term loan 0.62 0.29 (0.32) (1.02) (1.83)

Installment of term loan 3.94 4.27 4.88 5.58 6.34

B 4.56 4.56 4.56 4.56 4.51

2.64
2.64 3.37 3.94 4.32 4.59

Debt Service Coverage (A/B) 2.64:1 3.37:1 3.94:1 4.32:1 4.59:1

Average Debt Service Coverage 3.77 :1

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