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Model Project

on
Cold Storage
Units

Model Project for Cold Storage Units

PART-A
ABOUT PROPRIETOR/COMPAY

CUSTOMER SEGMETS

MARKET COSTITUTES

QUALITY ASSURACE

VALUE OF PROPRIETOR/COMPAY

VISIO & MISSIO

Model Project for Cold Storage Units

EXPASIOS

THE DIRECTORS

ABOUT BIHAR
a. GEOGRAPHY

b. ECOOMY

MASTER PLA FOR BIHAR STATE FOR PRE-COOLIG UIT

ITRODUCTIO

BIHAR AT A GLACE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN

Model Project for Cold Storage Units

PART-B

INDEX
TO
DETAILED PROJECT REPORT

S. O.

COTETS

ITRODUCTIO

COLD STORAGE UITS

IDUSTRY AALYSIS

CUSTOMER AALYSIS

IMPLEMETATIO SCHEDULE

IMPLEMETATIO SCHEDULE

Model Project for Cold Storage Units

PROPRIETOR/COMPAY AME

ITRODUCTIO

COLD STORAGE UITS

IDUSTRY AALYSIS

CUSTOMER AALYSIS

MARKETIG PLA
a. MARKETING OBJECTIVE

b. POSITIONING

c. COMMUNICATION
Model Project for Cold Storage Units

MARKET POTETIAL AD STRATEGY

MARKETIG STRATEGY

TETATIVE IMPLEMETATIO SCHEDULE

S. O.

ACTIVITY

PERIOD I WEEKS

APPLICATIO AD SACTIO OF LOA

2 WEEKS

OFFER FROM VEDOR AD


FIALIZATIO

4 WEEKS

SOURCIG AD ASSEMBLIG

10 WEEKS

ELECTRIFICATIO

4 WEEKS

Model Project for Cold Storage Units

Project cost & Means of Finance


(Rs. Lakh)

S. o.

Particulars

A.

Project Cost

1.

Plant & Machinery

2013-14

Total

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
A.
I.

Liabilities
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

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

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
A.
I.
II.

Source of Funds
Proposed Term Loan
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

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

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
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

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

Internal Rate & Return


Year

Cash out
flow

Inventory

Cash in flow

Net cash
flow

Discount
Rate 21%

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

Discount
Rate 23%

Net Dis.
Amount

Statement showing average DSCR calculation


S. o.
1.

2.

3.

Particulars

2013-14

Profit after Tax


Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
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

2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

Statement showing calculation of Income Tax


S. o.

Particulars

1.

Profit before

2013-14

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

2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

Details of installed Capacity, Capacity Utilisation and sales Realisation


S. o.

Particulars

Year

A.

Capacity installed

B.

Project Capacity

C.

Revenue

31-Mar-14

31-Mar-15

31-Mar-16

31-Mar-17

31-Mar-18

31-Mar-19

31-Mar-20

31-Mar-21

1st year

2nd year

3rd year

4th year

5th year

6th year

7th year

8th year

Model Project for Cold Storage Units

Details of Annual Installed Capacity & Sales Realisation


S. o.

Revenue Segments

Capacity (MT.)

1.

Rent From Cold Storage Units

Units

Sale Price Rs./MT

Sub-Total

(Total Revenue when capacity installed and Utilization both becomes 100%)
I.
II.

Net Current Assets (B-A)


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

Amount Rs. in
Lakhs

Working Capital Requirement


Sl. No.

Particulars

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

Period

Amount
(2013-14)

Amount
(2013-14)

Amount
(2013-14)

Amount
(2013-14)

(Rs. in Lakh)
Amount
(2013-14)

RATIO AALYSIS
S. o.

Particulars

1.

PBITD (Rs Lakhs)

2.

PBTD (Rs Lakhs)

3.

PAT (Rs Lakhs)

Return on Investment (After Tax and


4.
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

2012-13

2013-14

2014-15

Depreciation Calculation (under-Income Tax-WDC


(Rs. Lakhs)
Year

Plant & Machinery

Building

Misc. Assets

Total

2013-14
Year

Machinery

0
1
2
3
4
5
6
7
8
9
10

Model Project for Cold Storage Units

Depreciation
15%

Building

Depreciation
10%

Misc. Assets

Depreciation
10%

Total
Depreciation

Depreciation Calculation (under Company Law-SLM)


(Rs. Lakhs)
Year

Plant & Machinery Building

Misc. Assets

Total

2013-14
Year

Machinery

0
1
2
3
4
5
6
7
8
9
10
11

Model Project for Cold Storage Units

Depreciation
5.28%

Building

Depreciation
3.34%

Misc. Assets

Depreciation
5.28%

Total
Depreciation

S. o.

Particulars

A.

VARIABLE COST

Amount 2013-14

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

Amount 2014-15

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

Model Project for Cold Storage Units

YEARS+

MOTHS

DETAILS OF SALARY & WAGES


(Rs. In Lakhs)
Salary/
S. o.

Particulars Month
(Rs.)

Salary
1.

Manager

2.

Technician

Wages
3

Worker

Grand Total (A+B+C)


Total (Annual) P & L

Model Project for Cold Storage Units

os.

Amount

os.

Amount
1st year

os.

Amount
2nd year

os.

Amount
3rd year

DETAILS & ESTIMATED COST OF PLAT & MACHIERY


(Rs. In Lakhs)
Each Unit

S. o.

Particulars

1.

Cold Storage Units

Capacity (MT)

Total

ASSETS
I.

Gross Block Less: Depreciation et Block

II.

Current Assets

III.

Misc. Expenses

IV.

Cash in Hand/Bank
Total-

Model Project for Cold Storage Units

Total Unit

Unit Cost Per Cold


Storage Unit

Amount
(Rs. in Lakhs)