DEPRECIATION SHEET

2020-21 2021-22 2022-23 2023-24

Automatic Paper 7.00 5.95 5.06 4.30

Cup forming Machine
Depreciation @ 15% 1.05 0.89 0.76 0.64
5.95 5.06 4.30 3.65

Office Equipment 1.50 1.35 1.22 1.09

Depreciation @ 10% 0.15 0.135 0.12 0.11
1.35 1.22 1.09 0.98

Building 2.5 2.25 2.03 1.82

Depreciation @ 10% 0.25 0.23 0.20 0.18
2.25 2.03 1.82 1.64
Fig'In Lakhs

2024-25 2025-26

3.65 3.11

0.55 0.47
3.11 2.64

0.98 0.89
0.10 0.09
0.89 0.80

1.64 1.48
0.16 0.15
1.48 1.33
 SCHEDULE FOR REPAYMENT OF TERM LOAN

Loan Amount 11.00 Lacs

Repayment Period 72 Months
Rate of Interest 12.50% Yearly

REPAYMENT SCHEDULE & INTEREST CALCULATION OF LOAN (Amt - in Lakhs)

Financial Monthly Opening Received Interest Total Repayment Closing

Year @ 12.50%

2020-21 April 11.00 0.11 11.11 0.26 10.85

May 10.85 0.11 10.96 0.26 10.70
June 10.70 0.11 10.81 0.26 10.55
July 10.55 0.11 10.66 0.26 10.40
August 10.40 0.11 10.51 0.26 10.25
September 10.25 0.11 10.36 0.26 10.10
October 10.10 0.11 10.21 0.26 9.95
November 9.95 0.10 10.05 0.25 9.80
December 9.80 0.10 9.90 0.25 9.65
January 9.65 0.10 9.75 0.25 9.50
February 9.50 0.10 9.60 0.25 9.35
March 9.35 0.10 9.45 0.25 9.20

Total - 1.27 3.07

Financial Monthly Opening Received Interest Total Repayment Closing

Year @ 12.50%

2021-22 April 9.20 0.10 9.30 0.25 9.05

May 9.05 0.09 9.14 0.24 8.90
June 8.90 0.09 8.99 0.24 8.75
July 8.75 0.09 8.84 0.24 8.60
August 8.60 0.09 8.69 0.24 8.45
September 8.45 0.09 8.54 0.24 8.30
October 8.30 0.09 8.39 0.24 8.15
 November 8.15 0.08 8.23 0.23 8.00
December 8.00 0.08 8.08 0.23 7.85
January 7.85 0.08 7.93 0.23 7.70
February 7.70 0.08 7.78 0.23 7.55
March 7.55 0.08 7.63 0.23 7.40

Total - 1.05 2.85

Financial Monthly Opening Received Interest Total Repayment Closing

Year @ 12.50%

2022-23 April 7.40 0.08 7.48 0.23 7.25

May 7.25 0.08 7.33 0.23 7.10
June 7.10 0.07 7.17 0.22 6.95
July 6.95 0.07 7.02 0.22 6.80
August 6.80 0.07 6.87 0.22 6.65
September 6.65 0.07 6.72 0.22 6.50
October 6.50 0.07 6.57 0.22 6.35
November 6.35 0.07 6.42 0.22 6.20
December 6.20 0.06 6.26 0.21 6.05
January 6.05 0.06 6.11 0.21 5.90
February 5.90 0.06 5.96 0.21 5.75
March 5.75 0.06 5.81 0.21 5.60

Total - 0.82 2.62

Financial Monthly Opening Received Interest Total Repayment Closing

Year @ 12.50%

2023-24 April 5.60 0.06 5.66 0.21 5.45

May 5.45 0.06 5.51 0.21 5.30
June 5.30 0.06 5.36 0.21 5.15
July 5.15 0.05 5.20 0.20 5.00
August 5.00 0.05 5.05 0.20 4.85
September 4.85 0.05 4.90 0.20 4.70
October 4.70 0.05 4.75 0.20 4.55
November 4.55 0.05 4.60 0.20 4.40
December 4.40 0.05 4.45 0.20 4.25
January 4.25 0.04 4.29 0.19 4.10
February 4.10 0.04 4.14 0.19 3.95
March 3.95 0.04 3.99 0.19 3.80
 Total - 0.60 2.40

Financial Monthly Opening Received Interest Total Repayment Closing

Year @ 12.50%

2024-25 April 3.80 0.04 3.84 0.19 3.65

May 3.65 0.04 3.69 0.19 3.50
June 3.50 0.04 3.54 0.19 3.35
July 3.35 0.03 3.38 0.18 3.20
August 3.20 0.03 3.23 0.18 3.05
September 3.05 0.03 3.08 0.18 2.90
October 2.90 0.03 2.93 0.18 2.75
November 2.75 0.03 2.78 0.18 2.60
December 2.60 0.03 2.63 0.18 2.45
January 2.45 0.03 2.48 0.18 2.30
February 2.30 0.02 2.32 0.17 2.15
March 2.15 0.02 2.17 0.17 2.00

Total - 0.37 2.17

Financial Monthly Opening Received Interest Total Repayment Closing

Year @ 12.50%

2025-26 April 2.00 0.02 2.02 0.17 1.85

May 1.85 0.02 1.87 0.17 1.70
June 1.70 0.02 1.72 0.17 1.55
July 1.55 0.02 1.57 0.17 1.40
August 1.40 0.01 1.41 0.16 1.25
September 1.25 0.01 1.26 0.16 1.10
October 1.10 0.01 1.11 0.16 0.95
November 0.95 0.01 0.96 0.16 0.80
December 0.80 0.01 0.81 0.16 0.65
January 0.65 0.01 0.66 0.16 0.50
February 0.50 0.01 0.51 0.16 0.35
March 0.35 0.00 0.35 0.35 0.00

Total - 0.15 2.14

0.152778

1.80
1.80

10.8
1.80

1.80

9
`

2.00
 PROJECT COST AND MEANS OF FINANCE

S. No. PARTICULARS

I PROPOSED COST OF PROJECT

BUILDING
AUTOMATIC PAPER CUP FORMING MACHINE
OFFICE EQUIPMENT (COMPUTER,TABLE,CHAIR ETC.)

WORKING CAPITAL REQUIREMENTS

II MEANS OF FINANCE

A) Promoter's Contribution

TOTAL

B) TOTAL TERM LOAN

C) WORKING CAPITAL LOAN

III TOTAL
ANCE

Rs.( In Lakhs)

2.50
7.00
1.50

14.00

25.00

2.50

2.50

22.50

25.00
Balance Sheet (Projected)
Projected Projected Projected
Particulars
as on 31.03.2021 as on 31.03.2022` as on 31.03.2023
Liabilities

Capital
Opening Balance 16.06 30.67
Addition 2.50
Net Profit 15.36 17.61 19.40
Less: Drawings 1.80 3.00 3.80
Closing Balance 16.06 30.67 46.28

Term Loan 9.20 7.40 5.60

Cash Credit 14.00 14.00 14.00

Sundry Creditors 4.25 4.85 5.25

Total 43.51 56.92 71.13

Fixed Asset 9.55 8.30 7.21

Debtors 25.00 30.00 45.00

Inventory 3.50 7.52 10.56

Cash & Bank Balance 2.65 7.20 7.45

.
Other Current Asset 2.81 3.91 0.90

Total Liabilites 43.51 56.92 71.13

 Fig In Lakhs
Projected Projected Projected
as on 31.03.2024 as on 31.03.2025 as on 31.03.2026

46.28 62.03 79.25

20.25 22.82 24.21

4.50 5.60 6.00
62.03 79.25 97.46

3.80 2.00 0.00

14.00 14.00 14.00

6.85 9.25 7.25

86.68 104.50 118.72

6.28 5.47 4.77

50.00 75.00 90.00

11.20 12.25 12.50

12.56 8.95 9.25

6.64 2.83 2.20

86.68 104.50 118.72

Profit & Loss Statement (Projected)

Particulars Schedule 2020-21 2021-22

Projected Projected
Capacity  Utilization 65% 70%

Turnover 1 84.00 90.46

Closing Stock 3.50 7.52

Total Income 87.50 97.98

Opening stock - 3.50

Purchases of Raw Material 2 57.90 62.35

Manpower 3 4.83 5.20

Utilities 4 1.20 1.29

Other Expenses 5 2.34 2.52

Depreciation 6 1.45 1.25

Interest on CC 1.75 1.75

Interest on Term Loan 7 1.27 1.05

Other Miscalleneous Expenses 1.40 1.45

Total Expenses 72.14 80.37

Net Profit 15.36 17.61

 Fig In Lakhs
2022-23 2023-24 2024-25 2025-26
Projected Projected Projected Projected
75% 80% 85% 90%

98.00 106.00 113.00 120.00

10.56 11.20 12.25 12.50

108.56 117.20 125.25 132.50

7.52 10.56 11.20 12.25

66.81 71.26 75.71 80.16

5.57 5.94 6.31 6.68

1.38 1.47 1.56 1.65

2.70 2.88 3.06 3.24

1.08 0.94 0.81 0.70

1.75 1.75 1.75 1.75

0.82 0.60 0.37 0.15

1.52 1.55 1.65 1.70

89.16 96.95 102.43 108.29

19.40 20.25 22.82 24.21

 IMPORTANT RATIOS
1st Year
S.No. PARTICULARS 2020-21
Estimated

1 CURRENT RATIO CURRENT ASSET/ CURRENT LIABILITES 1.86

2 NET PROFIT RATIO NET PROFIT/ SALES 0.18

3 RETURN ON NET WORTH NET INCOME/SHAREHOLDERS'S EQUITY 0.96

4 DEBT SERVICE CONVERAGE EBITDA/TOTAL DEBT SERVICE

2nd Year 3rd Year 4th Year 5th Year 6th Year
2021-22 2022-23 2023-24 2024-25 2025-26
Projected Projected Projected Projected Projected

2.58 3.32 3.86 4.26 5.36

0.19 0.20 0.19 0.20 0.20

0.57 0.42 0.33 0.29 0.25

TURNOVER

By sale of 2,10,00,000 (70000 cup X 300 days) nos of Paper cup of sizes ranging 150ml
& 210ml: (average) @0.40 Rs. 84,00,000/-

RECURRING EXPENDITURE (PER MONTH ):

(A)Raw Material Per Month:

S.NO. Description Qty Rate

1 Printed Blank ‐ Side Wall 4000 kg 80.00

2 Bottom Reel Paper 1500 Kg 75.00

3 PP Cover & Carton Boxes

TOTAL (A)

(B) Salaries & Wages Per Month:

S.NO. Designation No. Salary

1 Production cum Marketing 1 10,000.00

Manager (Proprietor)

2 Machine Operators 2 5,000.00

3 Checking & Packaging 2 5,000.00

 4 Office Assistant 1 5,000.00

TOTAL

Perquisite 15%

C) Utilities Per Month :

S.No. Description

1 Power 5 HP 1000 Units @ Rs. 5 per Unit

Machine Oil, grease & other consumables

2

D) Other Expenses Per Month :

1 Marketing expenses & advertisement

2 Postage & stationary

3 Repairs & Maintenance

4 Travelling & Transportation

5 Insurance

6 Telephone & Mobile Exps

7 Packing Material

Recurring Expenditure Per Month

s ranging 150ml

Amount

320,000.00

112,500.00

50,000.00

482,500.00

Amount

10,000.00

10,000.00

10,000.00
 5,000.00

35,000.00

5,250.00

40,250.00

Amount

5,000.00

5,000.00

10,000.00

8,000.00

500.00

1,500.00

1,500.00

500.00

2,500.00
 5,000.00

19,500.00

552,250.00