Entity unit rate unit quantity unit total

land 300000 rs/acre 3 acres 900000

levelling and development 5000 rs/acre 3 acres 15000
construction 900 rs/sq ft 11000 sq ft 9900000
agreement 50000
mseb and telephone 100000
restroom equipment 100000
electric/electronic equipments 350000
security contract 250000
garage equipments and tools 500000
restaurant equipments 100000
total 12265000

owners capital 50 lacs

term loan 80 lacs @ 11% from SBI
Entity unit rate unit quantity unit total
construction
store 900 rs/sq ft 1000 sq ft 900000
toilet block 900 rs/sq ft 3000 sq ft 2700000
rest room 900 rs/sq ft 3000 sq ft 2700000
restaurant 900 rs/sq ft 3000 sq ft 2700000
security check points 900 rs/sq ft 200 sq ft 180000
garage 900 rs/sq ft 800 sq ft 720000
total 9900000

agreement
stamp duty and registration 5% of land cost 900000 rs 45000
legal fees 5000 5000
total 50000

mseb and telephone

mseb 80000 80000
telephone and internet 10000 10000
std booth 10000 10000
total 100000

restroom equipments
beds 2000 rs/unit 20 unit 40000
mattresses and sheets 650 rs/unit 30 unit 19500
pillows and cover 200 rs/unit 40 unit 8000
pull overs 300 rs/unit 40 unit 12000
chairs 275 rs/unit 20 unit 5500
lockers 1000 rs/unit 15 unit 15000
total 100000

electric/electronic equipments
ceiling fans 1200 rs/ unit 25 unit 30000
exhaust fans 500 rs/ unit 15 unit 7500
tube lights 350 rs/ unit 50 unit 17500
electric poles 3000 rs/ unit 10 unit 30000
generator 25000 rs/ unit 1 unit 25000
transformer 20000 rs/ unit 1 unit 20000
refrigerator 100000 rs/ unit 1 unit 100000
mixer and grinder 5000 rs/ unit 3 unit 15000
water heater 3000 rs/ unit 5 unit 15000
television set 20000 rs/ unit 2 unit 40000
computer snd printer 25000 rs/ unit 2 unit 50000
total 350000

security contract 250000

garage equipments and tools 500000

restaurant equipment
tables 1500 rs/ unit 20 unit 30000
chairs 275 rs/ unit 80 unit 22000
cutlery and utensils 30000
cooking equipments 18000
total 100000
monthly expenses

payroll salary no. of positions total salary

fixed staff
facility manager 20000 1 20000
restaurant manager 15000 1 15000
service station manager 15000 1 15000
allied services manager 15000 1 15000
accountants 10000 3 30000
supervisors 8000 3 24000
contractual staff
waiters 4000 8 32000
cooks 5000 5 25000
cleaners 3000 3 9000
mechanics 5000 2 10000
fitters 4000 3 12000
housekeeping staff 3000 5 15000
total 222000

restaurant purchases 150000

total 150000

others
telephone 2000
electricity 15000
LPG 2500
water 500
total 20000
net sales
restaurant
number of meals served per day Average cost per meal daily revenue yearly revenue
300 50 15000 5475000
petrol pump space leased
rent (rs/sq ft/mpnth) space monthly rent annual revenue
1 10000 10000 120000
garage
number of vechicles visiting /day average revenu/truck daily revenue annual revenue
25 120 3000 1095000

the net sales is expected to rise

by 10% every year.

the salary will be raised by 5%

each year.

the purchses are expected to raise

by 5% each year.
 DEPRICIATION

0th Year 1st Year 2nd Year 3rd Year 4th Year
Dep WDV Dep WDV Dep WDV Dep
Furniture 200,000 32000 168,000 26880 141,120 22579.2 118,541 18966.528
Computer 50000 30000 20,000 12000 8,000 4800 3,200 1920
buildings 9900000 990000 8,910,000 891000 8,019,000 801900 7,217,100 721710
electronic eq. 300000 48000 252,000 40320 211,680 33868.8 177,811 28449.792
mechanical equipments 500000 90000 410,000 73800 336,200 60516 275,684 49623.12
land 900000 0 900,000 0 900,000 0 900,000 0
Value 11,850,000 1,190,000 10,660,000 1,044,000 9,616,000 923,664 8,692,336 820,669

Depriciation rates as per IT act

land 0%
Furniture 16%
computer 60%
commercial building 10%
electronic equipments 16%
mechanical equipments 18%
 5th Year
WDV Dep WDV
99,574 15931.8835 83,642
1,280 768 512
6,495,390 649539 5,845,851
149,361 23897.8253 125,464
226,061 40690.9584 185,370
900,000 0 900,000
7,871,667 730,828 7,140,839
 EMI Calculation
YEAR 1
Sr. no.Month Principal EMI Interest paid Principal repaid
1 Jan 8000000 Rs173,939.38 Rs73,333.33 Rs100,606.05
2 Feb Rs7,899,393.95 Rs173,939.38 Rs72,411.11 Rs101,528.27
3 Mar Rs7,797,865.68 Rs173,939.38 Rs71,480.44 Rs102,458.95
4 Apr Rs7,695,406.73 Rs173,939.38 Rs70,541.23 Rs103,398.16
5 May Rs7,592,008.57 Rs173,939.38 Rs69,593.41 Rs104,345.97
6 Jun Rs7,487,662.60 Rs173,939.38 Rs68,636.91 Rs105,302.48
7 Jul Rs7,382,360.12 Rs173,939.38 Rs67,671.63 Rs106,267.75
8 Aug Rs7,276,092.37 Rs173,939.38 Rs66,697.51 Rs107,241.87
9 Sep Rs7,168,850.50 Rs173,939.38 Rs65,714.46 Rs108,224.92
10 Oct Rs7,060,625.58 Rs173,939.38 Rs64,722.40 Rs109,216.98
11 Nov Rs6,951,408.59 Rs173,939.38 Rs63,721.25 Rs110,218.14
12 Dec Rs6,841,190.45 Rs173,939.38 Rs62,710.91 Rs111,228.47
Rs817,234.60 Rs1,270,038.02

YEAR 2
Sr. no.Month Principal EMI Interest paid Principal repaid
1 Jan Rs6,729,961.98 Rs173,939.38 Rs61,691.32 Rs112,248.07
2 Feb Rs6,617,713.92 Rs173,939.38 Rs60,662.38 Rs113,277.01
3 Mar Rs6,504,436.91 Rs173,939.38 Rs59,624.00 Rs114,315.38
4 Apr Rs6,390,121.53 Rs173,939.38 Rs58,576.11 Rs115,363.27
5 May Rs6,274,758.26 Rs173,939.38 Rs57,518.62 Rs116,420.77
6 Jun Rs6,158,337.49 Rs173,939.38 Rs56,451.43 Rs117,487.96
7 Jul Rs6,040,849.53 Rs173,939.38 Rs55,374.45 Rs118,564.93
8 Aug Rs5,922,284.60 Rs173,939.38 Rs54,287.61 Rs119,651.78
9 Sep Rs5,802,632.83 Rs173,939.38 Rs53,190.80 Rs120,748.58
10 Oct Rs5,681,884.24 Rs173,939.38 Rs52,083.94 Rs121,855.45
11 Nov Rs5,560,028.80 Rs173,939.38 Rs50,966.93 Rs122,972.45
12 Dec Rs5,437,056.34 Rs173,939.38 Rs49,839.68 Rs124,099.70
Rs670,267.28 Rs1,417,005.34

YEAR 3
Sr. no.Month Principal EMI Interest paid Principal repaid
1 Jan Rs5,312,956.64 Rs173,939.38 Rs48,702.10 Rs125,237.28
2 Feb Rs5,187,719.36 Rs173,939.38 Rs47,554.09 Rs126,385.29
3 Mar Rs5,061,334.07 Rs173,939.38 Rs46,395.56 Rs127,543.82
4 Apr Rs4,933,790.25 Rs173,939.38 Rs45,226.41 Rs128,712.97
5 May Rs4,805,077.27 Rs173,939.38 Rs44,046.54 Rs129,892.84
6 Jun Rs4,675,184.43 Rs173,939.38 Rs42,855.86 Rs131,083.53
7 Jul Rs4,544,100.90 Rs173,939.38 Rs41,654.26 Rs132,285.13
8 Aug Rs4,411,815.78 Rs173,939.38 Rs40,441.64 Rs133,497.74
9 Sep Rs4,278,318.04 Rs173,939.38 Rs39,217.92 Rs134,721.47
10 Oct Rs4,143,596.57 Rs173,939.38 Rs37,982.97 Rs135,956.42
11 Nov Rs4,007,640.15 Rs173,939.38 Rs36,736.70 Rs137,202.68
12 Dec Rs3,870,437.47 Rs173,939.38 Rs35,479.01 Rs138,460.37
Rs506,293.07 Rs1,580,979.55

YEAR 4
Sr. no.Month Principal EMI Interest paid Principal repaid
 1 Jan Rs3,731,977.09 Rs173,939.38 Rs34,209.79 Rs139,729.59
2 Feb Rs3,592,247.50 Rs173,939.38 Rs32,928.94 Rs141,010.45
3 Mar Rs3,451,237.05 Rs173,939.38 Rs31,636.34 Rs142,303.04
4 Apr Rs3,308,934.01 Rs173,939.38 Rs30,331.90 Rs143,607.49
5 May Rs3,165,326.52 Rs173,939.38 Rs29,015.49 Rs144,923.89
6 Jun Rs3,020,402.62 Rs173,939.38 Rs27,687.02 Rs146,252.36
7 Jul Rs2,874,150.26 Rs173,939.38 Rs26,346.38 Rs147,593.01
8 Aug Rs2,726,557.26 Rs173,939.38 Rs24,993.44 Rs148,945.94
9 Sep Rs2,577,611.31 Rs173,939.38 Rs23,628.10 Rs150,311.28
10 Oct Rs2,427,300.03 Rs173,939.38 Rs22,250.25 Rs151,689.13
11 Nov Rs2,275,610.90 Rs173,939.38 Rs20,859.77 Rs153,079.62
12 Dec Rs2,122,531.28 Rs173,939.38 Rs19,456.54 Rs154,482.85
Rs323,343.95 Rs1,763,928.66

YEAR 5
Sr. no.Month Principal EMI Interest paid Principal repaid
1 Jan Rs1,968,048.43 Rs173,939.38 Rs18,040.44 Rs155,898.94
2 Feb Rs1,812,149.49 Rs173,939.38 Rs16,611.37 Rs157,328.01
3 Mar Rs1,654,821.48 Rs173,939.38 Rs15,169.20 Rs158,770.19
4 Apr Rs1,496,051.29 Rs173,939.38 Rs13,713.80 Rs160,225.58
5 May Rs1,335,825.71 Rs173,939.38 Rs12,245.07 Rs161,694.32
6 Jun Rs1,174,131.39 Rs173,939.38 Rs10,762.87 Rs163,176.51
7 Jul Rs1,010,954.88 Rs173,939.38 Rs9,267.09 Rs164,672.30
8 Aug Rs846,282.58 Rs173,939.38 Rs7,757.59 Rs166,181.79
9 Sep Rs680,100.79 Rs173,939.38 Rs6,234.26 Rs167,705.13
10 Oct Rs512,395.66 Rs173,939.38 Rs4,696.96 Rs169,242.42
11 Nov Rs343,153.24 Rs173,939.38 Rs3,145.57 Rs170,793.81
12 Dec Rs172,359.42 Rs173,939.38 Rs1,579.96 Rs172,359.42
Rs119,224.18 Rs1,968,048.43
Balance Principal
Rs7,899,393.95
Rs7,797,865.68
Rs7,695,406.73
Rs7,592,008.57
Rs7,487,662.60
Rs7,382,360.12
Rs7,276,092.37
Rs7,168,850.50
Rs7,060,625.58
Rs6,951,408.59
Rs6,841,190.45
Rs6,729,961.98

Balance Principal
Rs6,617,713.92
Rs6,504,436.91
Rs6,390,121.53
Rs6,274,758.26
Rs6,158,337.49
Rs6,040,849.53
Rs5,922,284.60
Rs5,802,632.83
Rs5,681,884.24
Rs5,560,028.80
Rs5,437,056.34
Rs5,312,956.64

Balance Principal
Rs5,187,719.36
Rs5,061,334.07
Rs4,933,790.25
Rs4,805,077.27
Rs4,675,184.43
Rs4,544,100.90
Rs4,411,815.78
Rs4,278,318.04
Rs4,143,596.57
Rs4,007,640.15
Rs3,870,437.47
Rs3,731,977.09

Balance Principal
 Rs3,592,247.50
Rs3,451,237.05
Rs3,308,934.01
Rs3,165,326.52
Rs3,020,402.62
Rs2,874,150.26
Rs2,726,557.26
Rs2,577,611.31
Rs2,427,300.03
Rs2,275,610.90
Rs2,122,531.28
Rs1,968,048.43

Balance Principal
Rs1,812,149.49
Rs1,654,821.48
Rs1,496,051.29
Rs1,335,825.71
Rs1,174,131.39
Rs1,010,954.88
Rs846,282.58
Rs680,100.79
Rs512,395.66
Rs343,153.24
Rs172,359.42
Rs0.00
 PROFIT AND LOSS ACCOUNT
1st Year 2nd Year 3rd Year

Net Sales 6690000 7359000 8094900

Operating Overheads
Promotion Expense 10,000 10,000 10,000
other expenses 283,000 283,000 283,000
Raw materials 1,800,000 1890000 1984500
Administration Overheads
Telephone Expense 24000 24000 24000
Electricity Charges 180000 189000 198450
Salary 2,664,000 2,797,200 2,937,060
Total Expense 4,961,000 5,193,200 5,437,010
PBDIT 1729000 2165800 2657890
Interest
On Term Loans 817234.60 670267.28 506293.07
PBDT 911765.40 1495532.72 2151596.93
Depriciation 1,190,000 1,044,000 923,664
PBT -278234.60 451532.72 1227932.93
Income Tax (@30%) 0 135459.817303 368379.879927454
PAT -278234.60 316072.91 859553.05
Drawings (Amt Withdrawn) 200000 280000 392000
Retained Earnings -478234.60 36072.91 467553.05
ADD:Depriciation 1190000.00 1044000.00 923664.00
Cash Profit 711765 1080073 1391217
 4th Year 5th Year

8904390 9794829

10,000 10,000
283,000 283,000
2083725 2187911.25

24000 24000
208372.5 218791.125
3,083,913 3,238,109
5,693,011 5,961,811
3211379.5 3833017.975

323343.95 119224.18
2888035.55 3713793.79
820,669 730827.67
2067366.11 2982966.13
620209.831933 894889.837822
1447156.27 2088076.29
548800 768320
898356.27 1319756.29
820669.44 730827.67
1719026 2050584
 PROJECTED BALANCE SHEET

0th Year 1st Year 2nd Year 3rd Year 4th Year
LIABILITIES
Capital (Opening Balance) 5000000 5000000 4521765.403 4557838.31 5025391.3632

Net Profit -278234.60 316072.91 859553.05 1447156.27

Less :Drawings 200000 280000 392000 548800
Retained Earnings -478234.60 36072.91 467553.05 898356.27

Capital (Closing Balance) 5,000,000 4,521,765 4,557,838 5,025,391 5,923,748

Term Loan 8,000,000 6,729,962 5,312,957 3,731,977 1,968,048

Total 13,000,000 11,251,727 9,870,795 8,757,368 7,891,796

ASSETS
Fixed Assets 11,850,000 11,850,000 10,660,000 9,616,000 8,692,336
Less Depreciation 1,190,000 1,044,000 923,664 820,669
Written Down Value 10,660,000 9,616,000 8,692,336 7,871,667

Cash & Bank Balance (Op) 1,150,000 591,727 254,795 65,032 20,130
Total 13,000,000 11,251,727 9,870,795 8,757,368 7,891,796

Cash flow Statement

1st Year 2nd Year 3rd Year 4th Year
Op. Balance 1,150,000 591,727 254,795 65,032
Retained Earnings -478,235 36,073 467,553 898,356
Depreciation 1,190,000 1,044,000 923,664 820,669
Cash Profit 711,765 1,080,073 1,391,217 1,719,026
(-) principal repaid 1,270,038 1,417,005 1,580,980 1,763,929
Net Cash Inflow -558,273 -336,932 -189,762 -44,903

Cl. Balance 591,727 254,795 65,032 20,130

 5th Year

5923747.6377

2088076.29
768320
1319756.29

7,243,504
0

7,243,504

7,871,667
730,828
7,140,839

102,665
7,243,504

5th Year
20,130
1,319,756
730,828
2,050,584
1,968,048
82,536

102,665