SHREE HARIHARA ENTERPRISES

PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

CONTENTS

[Link]. Description Page No.

1 Description 1

2 Cost of the Project 2

3 Projected Profit & Loss Account 3

4 Projected Balance Sheet 4

5 Cash Flow Statement 5

6 Debt Service Coverage Ratio ( DSCR ) Calculations 6

7 Depreciation Statement 7

8 Financial Indicators 8

9 Repayment schedule of term loan 9

10 IRR and Break Even Analysis 10

11 Sensitivity Analysis 11
 Page - 01
SHREE HARIHARA ENTERPRISES
PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

1 Proposed Name of the Business : SHREE HARIHARA ENTERPRISES

SY NO 611, FASALWADI, SANGAREDDY-502294
2 Proprietor name and Address : PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294
3 Nature of Business : Manufacturer of Goli Soda & Water Bottles
4 Partner Details : 1) P. Nitesh Reddy
2) K Venkatram Reddy
3) K Swathi
4) Priyanka
5) Padmamma

4 Email :
5 Mobile No : 9949066339
6 PAN : AFNFS2158F
7 Address of the Business : SY NO 611, FASALWADI, SANGAREDDY-502294

8 Activity : Manufacturing
9 GST Registration : 36AFNFS2158F1ZR
10 Cost Of The Project : 22987200.00
11 Debt service Coverage Ratio 2.29

About Shree Hari Hara Enterprises

Shree Hari Hara Enterprises is a dynamic and growing startup based in Sangareddy, Telangana,
specializing in the manufacturing of Goli Soda and Packaged Drinking Water. With a strong focus on
quality, hygiene, and customer satisfaction, our mission is to bring back the nostalgic charm of traditional
beverages while ensuring the highest standards in manufacturing and packaging.
Our facility is designed with modern, hygienic processes that adhere to industry standards, ensuring every
bottle that leaves our plant is safe, refreshing, and of premium quality. We are committed to sustainable
practices and community-driven growth.
We are proud to have secured a contract with Never End Goli Soda, a reputed and wide-reaching brand
that distributes across Telangana and Andhra Pradesh. This collaboration marks a major milestone in our
journey, providing a solid platform for rapid business expansion and greater visibility across the southern
region.
At Shree Hari Hara Enterprises, we believe in growing with our community. Our aim is not just to be a
supplier, but a recognizable local brand in surrounding districts—offering both trust and taste in every sip.
Join us as we bottle tradition, innovation, and purity—all in one cap pop!

Partners Profile: Partners have a vast experience in commercial dealings and have a good comand over
1. Nithish Reddy
- Role: Co-Founder and Partner, Goli Soda & Water Bottle Manufacturing
- Professional Background: Nithish Reddy brings a wealth of experience in business development and operations
management, with a strong focus on the manufacturing sector. His expertise lies in managing production lines, supply
chain optimization, and ensuring quality control across the production process.
- Key Skills:
Detailed Process of Goli Soda Manufacturing:

Goli Soda (or traditional carbonated water) is a popular beverage in many regions and is often served with added flavors. The
production of Goli Soda involves several key processes, which ensure that the product is properly carbonated, safe to drink, and
of good quality. Here's a step-by-step breakdown of the manufacturing process:

1. Raw Water Procurement & Filtration

- Source of Water: The first step in the Goli Soda manufacturing process is the procurement of raw water. It can come from
various sources such as borewells, rivers, or municipal supply.
- Filtration: Water undergoes a multi-stage filtration process to remove impurities, debris, and harmful microorganisms. This
includes:
- Sand Filtration: To remove larger particles.
- Activated Carbon Filtration: To remove chlorine, odors, and other chemicals.
- UV Treatment: To disinfect the water by eliminating bacteria and viruses.
- Reverse Osmosis (RO): To remove dissolved salts, heavy metals, and other contaminants.

2. Water Purification and Treatment

- After filtration, the water is treated to ensure it's safe for consumption. In some cases, mineral additives might be added to
maintain the water's quality and taste.
- Chlorination or ozonation is used to ensure the water remains free from microbial contamination before further processing.

3. Carbonation Process
- CO₂ Gas: The most critical step in Goli Soda production is the carbonation process. Carbon dioxide (CO₂) gas is mixed with
water to create carbonated water.
- Carbonation Tank: The water is pumped into a carbonation tank, where CO₂ gas is dissolved under pressure. The amount of
CO₂ gas determines the level of fizz in the final product.
- Pressure Control: The carbonation pressure is carefully regulated to ensure the right amount of carbonation, which affects
the taste and mouthfeel of the soda.
- The CO₂ gas dissolves in the water, creating effervescence or fizz, which is characteristic of Goli Soda.

4. Flavoring.
- Flavor Addition: Although traditional Goli Soda is often served plain, it is common to offer different flavored varieties.
Flavoring agents such as lemon, orange, mint, or spices may be added to the carbonated water.
- Syrup Addition: Some manufacturers also add syrups (natural or artificial) for flavored soda. This step should be done in
controlled proportions to maintain consistent flavor and sweetness.
- Mixing: The flavored syrup (if used) is mixed uniformly with the carbonated water to ensure even distribution of flavor.

5. Bottling and Packaging

- Bottles or Pouches: The carbonated water (with or without flavor) is then transferred into bottles, PET bottles, or pouches.
These containers should be clean, sterilized, and suitable for holding carbonated beverages.
- Filling Process: The filling process is automated in most modern factories. Bottles are filled with carbonated water, ensuring
they are sealed tightly to maintain carbonation levels.
- Manual or Automatic Filling Machines: These machines fill the bottles up to the required level, ensuring consistent volume
and avoiding spillage.
- Capping and Sealing: Once the bottles are filled, they are capped using automatic capping machines. This step ensures that
the carbonation does not escape and that the product remains fresh.
STRENGTHS
1. Market Demand and Consumer Trends
- Traditional Beverage Popularity: Goli Soda, a traditional, carbonated drink, enjoys a strong consumer
base in India due to its nostalgic appeal and affordability. In towns like Sangareddy, Medak, and
Kamareddy, this product can tap into the demand for affordable refreshment beverages, especially in the
summer months when demand for refreshing drinks spikes.

2. Population and Local Preferences

Sangareddy: This town has a mix of urban and rural populations. With Sangareddy being a significant
urban hub in Medak, it has potential for wider distribution of Goli Soda, especially if priced affordably. You
can target local markets, small shops, and retail outlets.
- Medak and Kamareddy: These districts are more rural but have a growing population with increasing
access to modern retail channels. In rural areas, affordable beverages like Goli Soda have a wider appeal as
people often prefer cost-effective and refreshing drinks.
- Local Culture: Many rural areas still embrace traditional products like Soda and Buttermilk as refreshing
beverages. Goli Soda, being a traditional drink, could fit into these cultural preferences.

3. Local Competition
- Local Beverage Producers: Goli Soda has many regional competitors, including small local beverage
makers, and other bottled soda manufacturers. Understanding these competitors and differentiating the
product will be key. Unique flavors, affordable pricing, and strategic distribution can give your brand a
competitive edge.
Brands like Bisleri, Coca-Cola, and Pepsi are larger players in the market, but the local soda market
(including Goli Soda) has a niche that appeals to those seeking traditional flavors.

4. Distribution Channels
- Retail Distribution: Selling through local kirana stores, small shops, and supermarkets can ensure that
Goli Soda reaches the daily consumer. Also, leveraging online platforms (if possible) can help tap into
urban customers in Sangareddy.
- Wholesale and Bulk Supply: Targeting hotels, small restaurants, and street vendors in the region can
provide a steady stream of orders. Bulk selling in such local businesses could provide a larger market
reach.
- Supermarkets & Convenience Stores: As the region develops, the presence of supermarkets like
Reliance Fresh or D-Mart may offer a convenient location for marketing Goli Soda.

5. Pricing Strategy
- Goli Soda’s affordability is one of its strongest selling points. By keeping the price low, especially in rural
and semi-urban areas like Medak and Kamareddy, it can cater to the mass market. Offering different bottle
sizes and flavors can also help target different consumer segments.

6. Infrastructure and Logistics

- Transport and Logistics: The infrastructure in Sangareddy, Medak, and Kamareddy is relatively good, with
easy access to Hyderabad, which is a major hub for distribution. This allows Goli Soda manufacturers to
supply the product across these areas and further expand to other towns or rural parts of Telangana.
- Storage: Availability of warehousing or storage facilities in the region will help maintain a steady supply,
Strengths:

1. Low Cost: Goli Soda is an affordable and refreshing beverage, making it attractive to a wide range of customers, particularly in rural and semi-urban areas.
[Link] and Local Preferences
Sangareddy: This town has a mix of urban and rural populations. With Sangareddy being a significant urban hub in Medak, it has potential for wider distribution
of Goli Soda, especially if priced affordably. You can target local markets, small shops, and retail outlets.
3. Traditional Appeal: It has a nostalgic value for many, as it is a traditional drink enjoyed by generations.
4. Wide Consumer Base: It appeals to both young and old consumers, especially during the hot summer months.
5. Unique Flavors: Goli Soda can be marketed with a variety of flavors (e.g., lemon, mint, orange), which helps in attracting diverse consumer preferences.
6. Simple Manufacturing Process: The production process is relatively simple and cost-effective, making it easier to scale up the business.
7. TIE UPS: Partnters have a major advantageof existing tieups with NEVER END GOLI SODAS a company which Is operating in the states of Telangana & AP

Weaknesses:
1. Competition: The beverage industry is highly competitive with major players like Coca-Cola, Pepsi, and local soda makers, which may overshadow Goli Soda.
2. Brand Recognition: As a traditional drink, Goli Soda might struggle to gain significant brand recognition in the market.
3. Health Concerns: Increasing health awareness and preference for healthier drinks might affect demand for sugary carbonated beverages.
[Link] Shelf Life: Goli Soda may have a relatively short shelf life, which could impact distribution and sales, especially in bulk.

Opportunities:
1. Rising Health Consciousness: Offering sugar-free or low-calorie variants could cater to health-conscious consumers.
2. Expansion into Urban Markets: Expanding beyond rural areas to urban centers can tap into a growing middle class looking for affordable and unique refreshment options.
3. Growing Preference for Traditional Drinks: There is a growing trend toward nostalgic and traditional drinks, which can be capitalized upon.
4. Festivals & Events: Goli Soda can be marketed during festivals, fairs, and outdoor events where people are looking for refreshing drinks.
5. Customization: Offering personalized flavors and …
 Page - 02
SHREE HARIHARA ENTERPRISES
PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

OBJECTIVE
[Link] provide high quality specialized medical care and promote collaboration with local government
and healthcare/educational institutions
[Link] practice collaborative Superdisciplinary health care involving a range of health professionals.
[Link] practice and promote highly-advanced medical treatments.
[Link] strengthen crisis countermeasures against infections and disasters.
[Link] facilities have a very important role in improving the quality of life of people.
With a greater health awareness and consciousness, there is a rising demand for better healthcare
facilities and services.

Considering this rising demand, the proposed Super Specialty Hospital has following objectives:
• To start, establish, maintain, operate, run and manage ‘State-of-the-art Super-Specialty Hospital’
for the reception and treatment of persons suffering from different types of illness or malady.
• To install best available medical technologies of international standards for attainment of
aforesaid objective.
• Promote the highest level of rehabilitation and independence through restorative
nursing care using a team approach and collaborating with therapy disciplines as appropriate.
• To start, establish, maintain, operate, run and manage an efficient ambulance service,
blood storage center and pharmacy stores to support the Super- Specialty Hospital.
• To do all acts, deeds or things as are necessary or expedient for advancement or attainment of
aforesaid objects.

MISSION
Provide Quality Treatment to Patients With Medical Expertise, Excellence, & Empathy, &
state of the art Equipment in an amicable and assuring ambiance

VISION
* Mainntain high Standards of Medical Practice
*Provide Quality and Cost Effective Medical Care to Patients In the region and Beyond
*Continue Updating New Technology in Medical field

CORE VALUES
*Commitment to Profession
*Compassion For Patients
* Care and Concern For all Employees

The Patients here are Treated with primary care and good Quality. The patients are Left
With an Opinion of happy long living after the treatment and there are various Check ups and
Scanning Facilities Wherein Every Patient is Studied heedfully
Here The Hospital Provide Different Health Check-ups
Master health Check-ups
Executive Check up
Basic Cardiac health Check up
Basic Diabetic Health check up
Advanced Diabetic Health check up
Senior Citizen Health check up
MARKET ANALYSIS
Now a days hospitals are very Necessary to public for reducing the harmful diseases & prevent
from such diseases,virus,etc., In such circumstance HOPE HOSPITAL
has providing various services like medical,surgical,Obstetrical,Laboratory,Radiology,
Physiotheraphy & Rehabilitation Services in Nizamabad.

Scope of Services:
[Link]
[Link] & Emergency
[Link] Surgery
[Link]
[Link] & Vascular Surgery
[Link] care
[Link] Sciences
[Link]
[Link]
[Link] cardiology
[Link]
[Link]
[Link] surgery
[Link] Surgery
[Link] Medicine
[Link] & Joint Replacement Surgery
[Link] & Obstetrics
[Link]
[Link]
[Link]
[Link]
[Link]
[Link]
[Link] & Interventional Radiology
[Link]
[Link] & Plastic Surgery
[Link]
[Link] Transplant
[Link] Trauma & Critical care
[Link] Gastroenterology
HOSPITAL ENVIRONMENT
Centrally located in the heart of the City can be easily accessible from all Corners of the city
It is a one stop center for Excellence with Super-Disciplinary interaction Under one roof .
Customer Relation Mangement and Coordinators help reach out patients a Stress Free treatment
assisting Them in admission procedure,Consultant Visits With a required Documentation
Inside are packages to manage Your Diabetes and control your heart Health Minimizing Your
Hospital Visits and maximizing your Disease Control.

*Doctor at Your Home

*Home care Nursing
*Home care Plans For Pregnancy Management
*Out Patient Packages for diabetes & cardiac Problem
*In Patient Packages for Diabetes & Cardiac Problem
*Physiotheraphy plan

Need of Super-Specialty Hospital

• Super specialty hospital is a single point solution for patients that offers diagnosis and
treatment facilities across various clinical specialties.
• Super Specialty hospital provides standardized, specialized and synchronized
diagnosis and treatment facilities under one roof.
• Super specialty hospitals are needed because number of patients with various diseases
is increasing because of rising population.
• Population of the elderly people is increasing because of increasing life expectancy
resulting in demand of Super-specialty hospitals.
• Increase in diseases like diabetes, hypertension and cancer etc. demands for better healthcare
services under one roof.
• Need of modern and latest trends and technologies in diagnosis and
treatment under one roof.
• There are less than 1.3 beds per 1000 people in India as against a recommendation of
3.2 per 1000 people by the World health Organization.
 Page - 02
SHREE HARIHARA ENTERPRISES
PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

COST OF PROJECT AND MEANS OF FINANCE

[Link]. Particulars Total

1 Industrial Shed 6420000.00
2 Plant & Machinery 16567200.00

Total 22987200.00

( Amount In Lakhs)
[Link]. Particulars Total
1 Bank borrowings
Towards Term Loan 15000000.00

2 Partners Contribution 7987200.00

Total 22987200.00

Percentage of Contribution

Bank's financial assistance

Towards Capital Assets ### 65.25%

Partners Contributiion
Towards Capital Assets 7987200.00 34.75%

Total ### 100%

 Page No: 3
SHREE HARIHARA ENTERPRISES
PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

PROJECTED PROFITABILITY STATEMENT

[Link]. Particulars 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33
8 Months 12 Months 12 Months 12 Months 12 Months 12 Months 12 Months 12 Months
1 Income ESTIMATIONS PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED

SALES 17625600 28190592 30961440 34171632 36352800 41575680 46526400 51601536

2 Opening Stock 0 1542240 2184771 2364328 2565979 2875176 3386528 3838428

Purchases 12337920 17478167 18576864 20161263 21084624 23282381 25589520 28380845
Direct Expenses 264384 1691436 1857686 2050298 2362932 3658660 4140850 4644138
Closing Stock 1542240 2184771 2364328 2565979 2875176 3386528 3838428 4644138

Gross Profit From Sale of Golisoda & Water Bottles 6565536 9663520 10706447 12161722 13214441 15145991 17247930 19382263
Gross Profit Ratio 37.25 34.28 34.58 35.59 36.35 36.43 37.07 37.56

2 Indirect Expenses
Salaries & Wages 616896 1276975 1468521 1688799 1942119 2233437 2568452 2876667
Rent 840000 882000 926100 972405 1021025 1072075 1125680 1181965
Electricity charges 176256 183306 190638 198264 206195 214442 223020 231941
Fuel Charges 52877 84572 92884 102515 109058 124727 139579 154805
Transportation 35251 140953 154807 205030 254470 291030 325685 361211
Repairs & Maintenance 17626 56381 61923 102515 181764 207878 232632 258008
Marketing & Advertisement 35251 112762 123846 136687 145411 166303 223327 288969
Printing & Stationary 70502 169144 185769 205030 218117 249454 279158 309609
Packaging and Labeling 176256 563812 619229 683433 727056 831514 930528 1032031
Cleaning & Misc Expenses 70502 169144 185769 205030 218117 249454 279158 309609

Total 2091417.60 3639048.19 4009485.66 4499706.43 5023331.32 5640313.82 6327219.87 7004813.22

3 EBDIT 4474118.40 6024472.13 6696961.21 7662015.53 8191109.77 9505677.66 10920710.41 12377449.98

Less: Depreciation 3127080.00 2690118.00 2315490.30 1994167.76 1718443.49 2103007.78 1806511.34 2298117.90

Interest on Term loan 1204238.75 1279658.25 1070696.25 861734.25 652772.25 443810.25 234848.25 40495.00
Interest on CC 73333.33 110000.00 110000.00 110000.00 110000.00 110000.00 110000.00 110000.00
4 Operation Profit EBT (3-4) 69466.32 1944695.88 3200774.66 4696113.53 5709894.03 6848859.63 8769350.82 9928837.08
5 Income Tax 20839.90 583408.76 960232.40 1408834.06 1712968.21 2054657.89 2630805.25 2978651.13
6 Profit after tax 48626.42 1361287.11 2240542.26 3287279.47 3996925.82 4794201.74 6138545.58 6950185.96
7 Drawings 0.00 820000.00 950000.00 1314911.79 1398924.04 1725912.63 2332647.32 2710572.52
8 Retained Profit 48626.42 541287.11 1290542.26 1972367.68 2598001.78 3068289.11 3805898.26 4239613.43

NET PROFIT RATIO 0% 5% 7% 10% 11% 12% 13% 13%

PARTNERSHIP FIRM
SALES

GOLI SODA
MAX CAPACITY 18bpm 18bpm 18bpm 18bpm 18bpm 18bpm 18bpm 18bpm
Production per Hour 1080 1080 1080 1080 1080 1080 1080 1080
No of Hours per day 8 8 8 8 8 8 8 8
Production per day 8640 8640 8640 8640 8640 8640 8640 8640
No of Working Days in a Month 25D 25D 25D 25D 25D 25D 25D 25D
Production per month 216000 216000 216000 216000 216000 216000 216000 216000
Production per Year 1728000 2592000 2592000 2592000 2592000 2592000 2592000 2592000

Practical Capacity 80% 1382400 2073600 2073600 2073600 2073600 2073600 2073600 2073600
Normal Capacity 25% 26% 27% 27% 28% 29% 30% 31%
Estimated Sales 432000 673920 686880 699840 712800 751680 777600 803520
Sale Price per unit 12 12.6 13 14.8 15 16 16.5 16.8
Total Sales 5184000 8491392 8929440 10357632 10692000 12026880 12830400 13499136

WATER BOTTLES

MAX CAPACITY 90bpm 90bpm 90bpm 90bpm 90bpm 90bpm 90bpm 90bpm
Production per Hour 5400 5400 5400 5400 5400 5400 5400 5400
No of Hours per day 8 8 8 8 8 8 8 8
Production per day 43200 43200 43200 43200 43200 43200 43200 43200
No of Working Days in a Month 25 25 25 25 25 25 25 25
Production per month 1080000 1080000 1080000 1080000 1080000 1080000 1080000 1080000
Production per Year 8640000 12960000 12960000 12960000 12960000 12960000 12960000 12960000
Avg Sale Price per unit 9 9.5 10 10.5 11 12 13 14
Practial Capacity 80% 6912000 10368000 10368000 10368000 10368000 10368000 10368000 10368000
16% 16% 17% 18% 18% 19% 20% 21%
1382400 2073600 2203200 2268000 2332800 2462400 2592000 2721600
Total Sales 12441600 19699200 22032000 23814000 25660800 29548800 33696000 38102400

TOTAL SALES 17625600 28190592 30961440 34171632 36352800 41575680 46526400 51601536
 Page No: 4

SHREE HARIHARA ENTERPRISES

PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

PROJECTED BALANCE SHEET

[Link]. Particulars 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33
ESTIMATION PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
A Liabilities
1 Capital Account 8596578 8596578 8596578 8596578 8596578 8596578 8596578 8596578
2 Reserves & Surplus 48626 589914 1317217 3289585 4587587 7234639 8372680 12612293
3 Bank term loan 11963800 9820600 7677400 5534200 3391000 1247800 0 0
4 Current Maturities of term loan
Principle due within one year 2143200 2143200 2143200 2143200 2143200 2143200 1247800 0
5 Trade Creditors & provisions 231336 728257 774036 840053 878526 970099 1066230 1182535
6 Cash Credit 1000000 1000000 1000000 1000000 1000000 1000000 1000000 1000000

Total Liabilities 23983540 22878548 21508431 21403615 20596890 21192316 20283287 23391406

B Assets
1 Assets 22987200 19860120 17170002 14854512 12860344 11141900 13180693 11374181
Add: Purchases 0 0 0 0 0 4141800 0 4970160
Less: Depreciation 3127080 2690118 2315490 1994168 1718443 2103008 1806511 2298118
Closing WDV 19860120 17170002 14854512 12860344 11141900 13180693 11374181 14046223

2 Sundry Debtors 2227022 2349216 2580120 3597636 3779400 3464640 3877200 3880640
3 Cash & bank balance 354158 424559 509471 579656 600414 660455 693478 320404
4 Closing Stock 1542240 2184771 2364328 2565979 2875176 3386528 3838428 4644138
5 Investments 0 750000 1200000 1800000 2200000 500000 500000 500000

Total Assets 23983540 22878548 21508431 21403615 20596890 21192316 20283287 23391406

PARTNERSHIP FIRM
 Page No:5
SHREE HARIHARA ENTERPRISES
PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

PROJECTED CASH FLOW STATEMENT

[Link]. Particulars 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33
ESTIMATIONS PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
A Cash InFlow
Net cash accruals(EBDIT-Income Tax) 4453278.51 5441063.36 5736728.81 6253181.48 6478141.56 7451019.77 8289905.17 9398798.85
Increase in Capital 8596577.50 858000.00 1258000.00 1685800.00 2215000.00 2122000.00 1120000.00 1587000.00
Increase in Term Loan 15000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in Current liabilities 1827336.00 496920.96 1277115.04 -1761319.38 38473.38 91573.20 96130.80 116305.20

Total (A) 29877192.01 6795984.32 8271843.85 6177662.10 8731614.94 9664592.97 9506035.97 11102104.05

B Cash outflow
Increase in fixed assets 22987200.00 0.00 0.00 0.00 0.00 4141800.00 0.00 4970160.00
Receivables 3769261.92 764724.96 410461.27 1219166.77 490961.09 196592.12 864459.88 809150.47
Repayment of Term Loan & Interest 2170572.08 3532858.25 3323896.25 3114934.25 2905972.25 2697010.25 2488048.25 110000.00
Drawings 0.00 820000.00 950000.00 1314911.79 1398924.04 1725912.63 2332647.32 2710572.52
Investments & other cashoutflows 596000.00 1607999.99 3502574.51 458464.01 3915000.00 843236.59 3787857.75 2875295.00

Total (B) 29523034.01 6725583.20 8186932.03 6107476.81 8710857.37 9604551.59 9473013.21 11475177.99

C Opening balance 0.00 354158.00 424559.12 509470.94 579656.23 600413.80 660455.18 693477.94
Net surplus/deficit (A-B) 354158.00 70401.12 84911.82 70185.28 20757.57 60041.38 33022.76 -373073.94
Closing balance 354158.00 424559.12 509470.94 579656.23 600413.80 660455.18 693477.94 320404.00

PARTNERSHIP FIRM

`
SHREE HARIHARA ENTERPRISES
PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

DEBT SERVICE COVERAGE RATIO

[Link]. Particulars 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32

ESTIMATIONS PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
1 Cover:
Net profit after tax 48626.42 1361287.11 2240542.26 3287279.47 3996925.82 4794201.74 6138545.58
Depreciation 3127080.00 2690118.00 2315490.30 1994167.76 1718443.49 2103007.78 1806511.34
Interest on term loan 1204238.75 1279658.25 1070696.25 861734.25 652772.25 443810.25 234848.25

A 4379945.17 5331063.36 5626728.81 6143181.48 6368141.56 7341019.77 8179905.17

2 Debt:
Interest on term loan 1204238.75 1279658.25 1070696.25 861734.25 652772.25 443810.25 234848.25
Term loan Principle 893000.00 2143200.00 2143200.00 2143200.00 2143200.00 2143200.00 2143200.00

B 2097238.75 3422858.25 3213896.25 3004934.25 2795972.25 2587010.25 2378048.25

3 DSCR (A/B) 2.09 1.56 1.75 2.04 2.28 2.84 3.44

4 Weigherd Average DSCR 2.29

PARTNERSHIP FIRM
 Page - 09
REPAYMENT & INTEREST SCHEDULE OF TERM LOAN
Loan 15000000.00
Installments 84 Months
Interest 9.75%
EMI 1.84
Moratorium 6 Months (Amount in Lakhs)

Balance Interest Principle Total Interest for Principal for Outstanding

Year Month
outstanding payment Repayment Instalment the year the year Balance

2025-26 1 May 5,000,000.00 40,625.00 - 40,625.00 5,000,000.00

2 Jun 10,000,000.00 81,250.00 - 81,250.00 10,000,000.00
3 Jul 15,000,000.00 121,875.00 - 121,875.00 15,000,000.00
4 Aug 15,000,000.00 121,875.00 - 121,875.00 15,000,000.00
5 Sep 15,000,000.00 121,875.00 - 121,875.00 15,000,000.00
6 Oct 15,000,000.00 121,875.00 - 121,875.00 15,000,000.00
7 Nov 15,000,000.00 121,875.00 178,600.00 300,475.00 14,821,400.00
8 Dec 14,821,400.00 120,423.88 178,600.00 299,023.88 14,642,800.00
9 Jan 14,642,800.00 118,972.75 178,600.00 297,572.75 14,464,200.00
10 Feb 14,464,200.00 117,521.63 178,600.00 296,121.63 14,285,600.00
11 Mar 14,285,600.00 116,070.50 178,600.00 294,670.50 1,204,238.75 893,000.00 14,107,000.00
2026-27 12 Apr 14,107,000.00 114,619.38 178,600.00 293,219.38 13,928,400.00
13 May 13,928,400.00 113,168.25 178,600.00 291,768.25 13,749,800.00
14 Jun 13,749,800.00 111,717.13 178,600.00 290,317.13 13,571,200.00
15 Jul 13,571,200.00 110,266.00 178,600.00 288,866.00 13,392,600.00
16 Aug 13,392,600.00 108,814.88 178,600.00 287,414.88 13,214,000.00
17 Sep 13,214,000.00 107,363.75 178,600.00 285,963.75 13,035,400.00
18 Oct 13,035,400.00 105,912.63 178,600.00 284,512.63 12,856,800.00
19 Nov 12,856,800.00 104,461.50 178,600.00 283,061.50 12,678,200.00
20 Dec 12,678,200.00 103,010.38 178,600.00 281,610.38 12,499,600.00
21 Jan 12,499,600.00 101,559.25 178,600.00 280,159.25 12,321,000.00
22 Feb 12,321,000.00 100,108.13 178,600.00 278,708.13 12,142,400.00
23 Mar 12,142,400.00 98,657.00 178,600.00 277,257.00 1,279,658.25 2,143,200.00 11,963,800.00
2027-28 24 Apr 11,963,800.00 97,205.88 178,600.00 275,805.88 11,785,200.00
25 May 11,785,200.00 95,754.75 178,600.00 274,354.75 11,606,600.00
26 Jun 11,606,600.00 94,303.63 178,600.00 272,903.63 11,428,000.00
27 Jul 11,428,000.00 92,852.50 178,600.00 271,452.50 11,249,400.00
28 Aug 11,249,400.00 91,401.38 178,600.00 270,001.38 11,070,800.00
29 Sep 11,070,800.00 89,950.25 178,600.00 268,550.25 10,892,200.00
30 Oct 10,892,200.00 88,499.13 178,600.00 267,099.13 10,713,600.00
31 Nov 10,713,600.00 87,048.00 178,600.00 265,648.00 10,535,000.00
32 Dec 10,535,000.00 85,596.88 178,600.00 264,196.88 10,356,400.00
33 Jan 10,356,400.00 84,145.75 178,600.00 262,745.75 10,177,800.00
34 Feb 10,177,800.00 82,694.63 178,600.00 261,294.63 9,999,200.00
35 Mar 9,999,200.00 81,243.50 178,600.00 259,843.50 1,070,696.25 2,143,200.00 9,820,600.00
2028-29 36 Apr 9,820,600.00 79,792.38 178,600.00 258,392.38 9,642,000.00
37 May 9,642,000.00 78,341.25 178,600.00 256,941.25 9,463,400.00
38 Jun 9,463,400.00 76,890.13 178,600.00 255,490.13 9,284,800.00
39 Jul 9,284,800.00 75,439.00 178,600.00 254,039.00 9,106,200.00
40 Aug 9,106,200.00 73,987.88 178,600.00 252,587.88 8,927,600.00
41 Sep 8,927,600.00 72,536.75 178,600.00 251,136.75 8,749,000.00
42 Oct 8,749,000.00 71,085.63 178,600.00 249,685.63 8,570,400.00
43 Nov 8,570,400.00 69,634.50 178,600.00 248,234.50 8,391,800.00
44 Dec 8,391,800.00 68,183.38 178,600.00 246,783.38 8,213,200.00
45 Jan 8,213,200.00 66,732.25 178,600.00 245,332.25 8,034,600.00
46 Feb 8,034,600.00 65,281.13 178,600.00 243,881.13 7,856,000.00
47 Mar 7,856,000.00 63,830.00 178,600.00 242,430.00 861,734.25 2,143,200.00 7,677,400.00
2029-30 48 Apr 7,677,400.00 62,378.88 178,600.00 240,978.88 7,498,800.00
49 May 7,498,800.00 60,927.75 178,600.00 239,527.75 7,320,200.00
50 Jun 7,320,200.00 59,476.63 178,600.00 238,076.63 7,141,600.00
51 Jul 7,141,600.00 58,025.50 178,600.00 236,625.50 6,963,000.00
52 Aug 6,963,000.00 56,574.38 178,600.00 235,174.38 6,784,400.00
53 Sep 6,784,400.00 55,123.25 178,600.00 233,723.25 6,605,800.00
54 Oct 6,605,800.00 53,672.13 178,600.00 232,272.13 6,427,200.00
55 Nov 6,427,200.00 52,221.00 178,600.00 230,821.00 6,248,600.00
56 Dec 6,248,600.00 50,769.88 178,600.00 229,369.88 6,070,000.00
57 Jan 6,070,000.00 49,318.75 178,600.00 227,918.75 5,891,400.00
58 Feb 5,891,400.00 47,867.63 178,600.00 226,467.63 5,712,800.00
59 Mar 5,712,800.00 46,416.50 178,600.00 225,016.50 652,772.25 2,143,200.00 5,534,200.00
2030-31 60 Apr 5,534,200.00 44,965.38 178,600.00 223,565.38 5,355,600.00
61 May 5,355,600.00 43,514.25 178,600.00 222,114.25 5,177,000.00
62 Jun 5,177,000.00 42,063.13 178,600.00 220,663.13 4,998,400.00
63 Jul 4,998,400.00 40,612.00 178,600.00 219,212.00 4,819,800.00
64 Aug 4,819,800.00 39,160.88 178,600.00 217,760.88 4,641,200.00
65 Sep 4,641,200.00 37,709.75 178,600.00 216,309.75 4,462,600.00
66 Oct 4,462,600.00 36,258.63 178,600.00 214,858.63 4,284,000.00
67 Nov 4,284,000.00 34,807.50 178,600.00 213,407.50 4,105,400.00
68 Dec 4,105,400.00 33,356.38 178,600.00 211,956.38 3,926,800.00
69 Jan 3,926,800.00 31,905.25 178,600.00 210,505.25 3,748,200.00
70 Feb 3,748,200.00 30,454.13 178,600.00 209,054.13 3,569,600.00
71 Mar 3,569,600.00 29,003.00 178,600.00 207,603.00 443,810.25 2,143,200.00 3,391,000.00
2031-32 72 Apr 3,391,000.00 27,551.88 178,600.00 206,151.88 3,212,400.00
73 May 3,212,400.00 26,100.75 178,600.00 204,700.75 3,033,800.00
74 Jun 3,033,800.00 24,649.63 178,600.00 203,249.63 2,855,200.00
75 Jul 2,855,200.00 23,198.50 178,600.00 201,798.50 2,676,600.00
76 Aug 2,676,600.00 21,747.38 178,600.00 200,347.38 2,498,000.00
77 Sep 2,498,000.00 20,296.25 178,600.00 198,896.25 2,319,400.00
78 Oct 2,319,400.00 18,845.13 178,600.00 197,445.13 2,140,800.00
79 Nov 2,140,800.00 17,394.00 178,600.00 195,994.00 1,962,200.00
80 Dec 1,962,200.00 15,942.88 178,600.00 194,542.88 1,783,600.00
81 Jan 1,783,600.00 14,491.75 178,600.00 193,091.75 1,605,000.00
82 Feb 1,605,000.00 13,040.63 178,600.00 191,640.63 1,426,400.00
83 Mar 1,426,400.00 11,589.50 178,600.00 190,189.50 234,848.25 2,143,200.00 1,247,800.00
2032-33 84 Apr 1,247,800.00 10,138.38 178,600.00 188,738.38 1,069,200.00
85 May 1,069,200.00 8,687.25 178,600.00 187,287.25 890,600.00
86 Jun 890,600.00 7,236.13 178,600.00 185,836.13 712,000.00
87 Jul 712,000.00 5,785.00 178,600.00 184,385.00 533,400.00
88 Aug 533,400.00 4,333.88 178,600.00 182,933.88 354,800.00
89 Sep 354,800.00 2,882.75 178,600.00 181,482.75 176,200.00
90 Oct 176,200.00 1,431.63 176,200.00 177,631.63 40,495.00 1,247,800.00 -
SHREE HARIHARA ENTERPRISES
PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294

Depreciation Chart

Description of the Asset 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

Industrial Shed 0.00 5778000.00 5200200.00 4680180.00 4212162.00 3790945.80 3411851.22 3070666.10
(+) Additions 6420000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Depreciation @10% 642000.00 577800.00 520020.00 468018.00 421216.20 379094.58 341185.12 307066.61
Closing WDV 5778000.00 5200200.00 4680180.00 4212162.00 3790945.80 3411851.22 3070666.10 2763599.49

Plant & Machinery 0.00 14082120.00 11969802.00 10174331.70 8648181.95 7350954.65 9768841.46 8303515.24
(+) Additions 16567200.00 0.00 0.00 0.00 0.00 4141800.00 0.00 4970160.00
Depreciation @ 15% 2485080.00 2112318.00 1795470.30 1526149.76 1297227.29 1723913.20 1465326.22 1991051.29
Closing WDV 14082120.00 11969802.00 10174331.70 8648181.95 7350954.65 9768841.46 8303515.24 11282623.95

Total additions on fixed assets per annum 22987200.00 0.00 0.00 0.00 0.00 4141800.00 0.00 4970160.00
Total Deprecition Per annum 3127080.00 2690118.00 2315490.30 1994167.76 1718443.49 2103007.78 1806511.34 2298117.90
Closing WDV of Total Fixed Assets 19860120.00 17170002.00 14854511.70 12860343.95 11141900.45 13180692.68 11374181.33 14046223.44

PARTNERSHIP FIRM
 Page No: 8
SHREE HARIHARA ENTERPRISES
PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294
FINANCIAL INDICATORS
Sl. PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
Particulars
No. 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
1 Sales 17,625,600.00 28,190,592.00 30,961,440.00 34,171,632.00 36,352,800.00 41,575,680.00 46,526,400.00
2 Profit Before Depreciatio & Interest 4,474,118.40 6,024,472.13 6,696,961.21 7,662,015.53 8,191,109.77 9,505,677.66 10,920,710.41
3 Profit before Tax 69,466.32 1,944,695.88 3,200,774.66 4,696,113.53 5,709,894.03 6,848,859.63 8,769,350.82
4 Net Profit after Tax 48,626.42 1,361,287.11 2,240,542.26 3,287,279.47 3,996,925.82 4,794,201.74 6,138,545.58
5 Depreciation 3,127,080.00 2,690,118.00 2,315,490.30 1,994,167.76 1,718,443.49 2,103,007.78 1,806,511.34
6 Cash Accruals 3,175,706.42 4,051,405.11 4,556,032.56 5,281,447.23 5,715,369.31 6,897,209.52 7,945,056.92
7 Interest 1,277,572.08 1,389,658.25 1,180,696.25 971,734.25 762,772.25 553,810.25 344,848.25
8 PBDIT 4,474,118.40 6,024,472.13 6,696,961.21 7,662,015.53 8,191,109.77 9,505,677.66 10,920,710.41
9 PBDIT / Interest 3.50 4.34 5.67 7.88 10.74 17.16 31.67
10 PBT / Net Sales 0.00 0.07 0.10 0.14 0.16 0.16 0.19
11 Net Profit / Net Sales 0.00 0.05 0.07 0.10 0.11 0.12 0.13
12 Total Outside Liabilities 15,338,336.00 13,692,056.96 11,594,636.00 9,517,452.62 7,412,726.00 5,361,099.20 3,314,030.00
13 Paid-up Capital 8,596,577.50 8,596,577.50 8,596,577.50 8,596,577.50 8,596,577.50 8,596,577.50 8,596,577.50
14 Net Worth (TNW) 8,645,203.92 9,186,491.04 9,913,794.79 11,886,162.47 13,184,164.25 15,831,216.78 16,969,257.27
15 TOL / TNW * 1.77 1.49 1.17 0.80 0.56 0.34 0.20
16 Net Profit / Net Worth 0.01 0.15 0.23 0.28 0.30 0.30 0.36
17 ROCE ( PBDIT / Total Assets ) 0.20 0.28 0.31 0.37 0.39 0.47 0.47
18 TTL / TNW or Debt Equity Ratio 1.14 0.84 0.56 0.29 0.09 0.02 0.01
19 Current Assets 4,123,419.92 4,958,546.00 5,453,919.09 6,743,271.14 7,254,989.80 7,511,623.30 8,409,105.94
20 Current Liabilities 3,374,536.00 3,871,456.96 3,917,236.00 3,983,252.62 4,021,726.00 4,113,299.20 3,314,030.00
21 NWC * 748,883.92 1,087,089.04 1,536,683.09 2,760,018.52 3,233,263.80 3,398,324.10 5,095,075.94
22 Current Ratio * 1.22 1.28 1.39 1.69 1.80 1.83 2.54
23 Net sales/Net fixed assets 1.03 1.90 2.41 3.07 2.76 3.66 3.31
Note:
1. PBDIT = Profit Before Depreciation, Interest and Tax
2. PBT = Profit Before Tax
3. TOL = Total outside Liabilities
4. TNW = Total Networth
5. NW = Networth
6. ROCE = Return on Capital Employed
7. TTL = Total Term Liabilities
 Page - 10

SHREE HARIHARA ENTERPRISES

PARTNERSHIP FIRM
SY NO 611, FASALWADI, SANGAREDDY-502294
Determination of cost of capital
COST OF CAPITAL 10.00%
INITIAL COST OF PROJECT 22987200.00

BALANCE CASH BAL [Link]

YEAR CASH OUT FLOW CASH INFLOW FLOW PVAF P.V CASH FLOWS FLOWS
0 -22987200.00 -22987200 -22987200 1.0000 -22987200 -22987200
1 4,051,405.11 (18,935,794.89) 0.9091 3683095.56 (19,304,104.44)
2 4,556,032.56 (14,379,762.32) 0.8264 3765316.17 (15,538,788.28)
3 5,281,447.23 (9,098,315.10) 0.7513 3968029.47 (11,570,758.80)
4 5,715,369.31 (3,382,945.79) 0.6830 3903674.14 (7,667,084.66)
5 6,897,209.52 3,514,263.73 0.6209 4282624.46 (3,384,460.20)
6 7,945,056.92 11,459,320.65 0.5645 4484777.50 1,100,317.30
7 9,248,303.85 20,707,624.50 0.5132 4745842.20 5,846,159.50

NPV 5846159.50
IRR 16.32%
Pay Back period 5.16
Discounted payback Period 6.13
Profitability Index 1.254

ANALYSIS OF RETURN ON INVESTMENT :

1. Return on Investment = Average Return x 100

Capital Employed

2. Return = Profit before tax + Depreciation + Interest on term loan (EBDIT)

3. Capital Employed = Cost of the Project

RETURN ON INVESTMENT :

OPERATING YEARS
PARTICULARS 1 2 3 4 5 6 7
Profit before tax 1,944,695.88 3,200,774.66 4,696,113.53 5,709,894.03 6,848,859.63 8,769,350.82 9,928,837.08

Depreciation 2,690,118.00 2,315,490.30 1,994,167.76 1,718,443.49 2,103,007.78 1,806,511.34 2,298,117.90

Interest on Term Loan 1,279,658.25 1,070,696.25 861,734.25 652,772.25 443,810.25 234,848.25 40,495.00

EBDIT 5,914,472.13 6,586,961.21 7,552,015.53 8,081,109.77 9,395,677.66 10,810,710.41 12,267,449.98

# Average Return 6,060,839.67

# Capital Employed 22,987,200.00

# Return on Investment 26%

BREAK-EVEN ANALYSIS
Years
1 2 3 4 5 6 7
A. Receipts 9,663,520.32 10,706,446.87 12,161,721.97 13,214,441.09 15,145,991.48 17,247,930.28 19,382,263.20

B. Variable cost: 3639048.19 4009485.66 4499706.43 5023331.32 5640313.82 6327219.87 7004813.22

C. Fixed costs:
Depreciation 2,690,118.00 2,315,490.30 1,994,167.76 1,718,443.49 2,103,007.78 1,806,511.34 2,298,117.90
Interest on Term Loan 1279658.25 1070696.25 861734.25 652772.25 443810.25 234848.25 40495.00

3969776.25 3386186.55 2855902.01 2371215.74 2546818.03 2041359.59 2338612.90

D. Contribution [ A - B] 6024472.13 6696961.21 7662015.53 8191109.77 9505677.66 10920710.41 12377449.98

E. [Link] [ E/B x 100 ] 62.34 62.55 63.00 61.99 62.76 63.32 63.86

F. Break - even [ Value ]

[ C / E x 100 ] 6367697.06 5413504.01 4533100.46 3825402.37 4058004.65 3224078.52 3662112.21

G. Cash Break Even 2052628.55 1711724.49 1367808.81 1053095.45 707150.66 370914.17 63412.48
[ Without Depreciation]

H.% Break Even Point 65.89% 50.56% 37.27% 28.95% 26.79% 18.69% 18.89%

I. % Cash Break Even point 21.24% 15.99% 11.25% 7.97% 4.67% 2.15% 0.33%

[Link] of safety (Sale) 3295823.26 5292942.85 7628621.51 9389038.72 11087986.82 14023851.76 15720150.99

[Link] of safety (%) 34.11% 49.44% 62.73% 71.05% 73.21% 81.31% 81.11%

PARTNERSHIP FIRM
 SENSITIVITY ANALYSIS Page No: 11

INCREASE IN VARIABLE COST BY 10%

Years
1 2 3 4 5 6 7
A. Receipts 9,663,520.32 10,706,446.87 12,161,721.97 13,214,441.09 15,145,991.48 17,247,930.28 19,382,263.20

B. Variable cost: 4002953.01 4410434.22 4949677.08 5525664.45 6204345.20 6959941.86 7705294.54

C. Fixed costs:
Depreciation 2,690,118.00 2,315,490.30 1,994,167.76 1,718,443.49 2,103,007.78 1,806,511.34 2,298,117.90
Interest on Term Loan 1279658.25 1070696.25 861734.25 652772.25 443810.25 234848.25 40495.00

3969776.25 3386186.55 2855902.01 2371215.74 2546818.03 2041359.59 2338612.90

D. Contribution [ A - B] 5660567.31 6296012.64 7212044.89 7688776.64 8941646.27 10287988.43 11676968.66

E. [Link] [ E/B x 100 ] 58.58 58.81 59.30 58.18 59.04 59.65 60.25

F. Break - even [ Value ]

[ C / E x 100 ] 6777061.62 5758251.84 4815927.61 4075328.52 4313980.11 3422362.70 3881796.04

G. Cash Break Even 2184587.31 1820732.13 1453148.52 1121897.65 751757.12 393725.78 67216.48
[ Without Depreciation]

H.% Break Even Point 70.13% 53.78% 39.60% 30.84% 28.48% 19.84% 20.03%

I. % Cash Break Even point 22.61% 17.01% 11.95% 8.49% 4.96% 2.28% 0.35%

[Link] of safety (Sale) 2886458.70 4948195.03 7345794.35 9139112.57 10832011.37 13825567.58 15500467.16

[Link] of safety (%) 29.87% 46.22% 60.40% 69.16% 71.52% 80.16% 79.97%

DECREASE IN VARIABLE COST BY 10%

Years
1 2 3 4 5 6 7
A. Receipts 9,663,520.32 10,706,446.87 12,161,721.97 13,214,441.09 15,145,991.48 17,247,930.28 19,382,263.20

B. Variable cost: 3275143.37 3608537.09 4049735.79 4520998.19 5076282.44 5694497.88 6304331.90

C. Fixed costs:
Depreciation 2,690,118.00 2,315,490.30 1,994,167.76 1,718,443.49 2,103,007.78 1,806,511.34 2,298,117.90
Interest on Term Loan 1279658.25 1070696.25 861734.25 652772.25 443810.25 234848.25 40495.00

3969776.25 3386186.55 2855902.01 2371215.74 2546818.03 2041359.59 2338612.90

D. Contribution [ A - B] 6388376.95 7097909.77 8111986.18 8693442.90 10069709.04 11553432.40 13077931.30

E. [Link] [ E/B x 100 ] 66.11 66.30 66.70 65.79 66.48 66.98 67.47

F. Break - even [ Value ]

[ C / E x 100 ] 6004970.24 5107704.60 4281650.07 3604359.18 3830704.94 3047512.35 3465961.83

G. Cash Break Even 1935703.48 1615032.15 1291936.66 992244.45 667541.26 350601.11 60015.97
[ Without Depreciation]

H.% Break Even Point 62.14% 47.71% 35.21% 27.28% 25.29% 17.67% 17.88%

I. % Cash Break Even point 20.03% 15.08% 10.62% 7.51% 4.41% 2.03% 0.31%

[Link] of safety (Sale) 3658550.08 5598742.27 7880071.90 9610081.91 11315286.54 14200417.94 15916301.37

[Link] of safety (%) 37.86% 52.29% 64.79% 72.72% 74.71% 82.33% 82.12%

DECREASE IN SALES BY 10%

Years
1 2 3 4 5 6 7
A. Receipts 8,697,168.29 9,635,802.18 10,945,549.77 11,892,996.98 13,631,392.33 15,523,137.26 17,444,036.88

B. Variable cost: 3639048.19 4009485.66 4499706.43 5023331.32 5640313.82 6327219.87 7004813.22

C. Fixed costs:
Depreciation 2,690,118.00 2,315,490.30 1,994,167.76 1,718,443.49 2,103,007.78 1,806,511.34 2,298,117.90
Interest on Term Loan 1279658.25 1070696.25 861734.25 652772.25 443810.25 234848.25 40495.00

3969776.25 3386186.55 2855902.01 2371215.74 2546818.03 2041359.59 2338612.90

D. Contribution [ A - B] 5058120.10 5626316.52 6445843.34 6869665.66 7991078.51 9195917.39 10439223.66

E. [Link] [ E/B x 100 ] 58.16 58.39 58.89 57.76 58.62 59.24 59.84

F. Break - even [ Value ]

[ C / E x 100 ] 6825818.97 5799286.91 4849546.58 4105128.70 4344429.31 3445910.16 3907843.24

G. Cash Break Even 2200304.25 1833707.23 1463292.64 1130101.34 757063.22 396434.79 67667.51
[ Without Depreciation]

H.% Break Even Point 78.48% 60.18% 44.31% 34.52% 31.87% 22.20% 22.40%

I. % Cash Break Even point 25.30% 19.03% 13.37% 9.50% 5.55% 2.55% 0.39%

[Link] of safety (Sale) 1871349.32 3836515.27 6096003.19 7787868.28 9286963.01 12077227.10 13536193.64

[Link] of safety (%) 21.52% 39.82% 55.69% 65.48% 68.13% 77.80% 77.60%
Notes:
1) Interest on Term Loan during moratorium is treated as revenue expenditure
2) Interest on CC is taken as 11% and is assumed to be fully utilised and interest is charged for 8 months during FY25-26
3) Closing stock is valued at cost price and is taken as 2 months purchases
4) Since Door to Door Tenure is 3Months Loan Amount is assumed to be disbursed equally for the period of 3Months.
5) It is assumed that commercial production starts from Aug 2025
6) It is assumed that 15Days of Sales are considered as Closing Stock.
7) Direct Expenses are assumed to be 5% of Sales
8) It is assumed that Interest on CC is 11% and is utilised fully.