Assumptions for Profitability workings

Plant Economics

Production Schedule

Land & Building

• Factory Land & Building
• Site Development Expenses

Plant & Machinery

• Indigenous Machineries
• Other Machineries (Miscellaneous, Laboratory etc.)

Other Fixed Assets

• Furniture & Fixtures
• Pre-operative and Preliminary Expenses
• Technical Knowhow
• Provision of Contingencies

Working Capital Requirement Per Month

• Raw Material
• Packing Material
• Lab & ETP Chemical Cost
• Consumable Store

Overheads Required Per Month And Per Annum

• Utilities & Overheads (Power, Water and Fuel Expenses etc.)
• Royalty and Other Charges
• Selling and Distribution Expenses

Salary and Wages

Turnover Per Annum

Share Capital

• Equity Capital
• Preference Share Capital

Annexure 1:: Cost of Project and Means of Finance

Annexure 2:: Profitability and Net Cash Accruals

• Revenue/Income/Realisation
• Expenses/Cost of Products/Services/Items
• Gross Profit
• Financial Charges
• Total Cost of Sales
• Net Profit After Taxes
• Net Cash Accruals

Annexure 3 :: Assessment of Working Capital requirements

• Current Assets
• Gross Working. Capital
• Current Liabilities
• Net Working Capital
• Working Note for Calculation of Work-in-process

Annexure 4 :: Sources and Disposition of Funds

Annexure 5 :: Projected Balance Sheets

• ROI (Average of Fixed Assets)
• RONW (Average of Share Capital)
• ROI (Average of Total Assets)

Annexure 6 :: Profitability ratios

• D.S.C.R
• Earnings Per Share (EPS)
• Debt Equity Ratio

Annexure 7 :: Break-Even Analysis

• Variable Cost & Expenses
• Semi-Var./Semi-Fixed Exp.
• Profit Volume Ratio (PVR)
• Fixed Expenses / Cost
• B.E.P

Annexure 8 to 11:: Sensitivity Analysis-Price/Volume

• Resultant N.P.B.T
• Resultant D.S.C.R
• Resultant PV Ratio
• Resultant DER
• Resultant ROI
• Resultant BEP

Annexure 12 :: Shareholding Pattern and Stake Status

• Equity Capital
• Preference Share Capital

Annexure 13 :: Quantitative Details-Output/Sales/Stocks

• Determined Capacity P.A of Products/Services
• Achievable Efficiency/Yield % of Products/Services/Items
• Net Usable Load/Capacity of Products/Services/Items
• Expected Sales/ Revenue/ Income of Products/ Services/ Items

Annexure 14 :: Product wise domestic Sales Realisation

Annexure 15 :: Total Raw Material Cost

Annexure 16 :: Raw Material Cost per unit

Annexure 17 :: Total Lab & ETP Chemical Cost

Annexure 18 :: Consumables, Store etc.,

Annexure 19 :: Packing Material Cost

Annexure 20 :: Packing Material Cost Per Unit

Annexure 21 :: Employees Expenses

Annexure 22 :: Fuel Expenses

Annexure 23 :: Power/Electricity Expenses

Annexure 24 :: Royalty & Other Charges

Annexure 25 :: Repairs & Maintenance Exp.

Annexure 26 :: Other Mfg. Expenses

Annexure 27 :: Administration Expenses

Annexure 28 :: Selling Expenses

Annexure 29 :: Depreciation Charges – as per Books (Total)

Annexure 30 :: Depreciation Charges – as per Books (P & M)

Annexure 31 :: Depreciation Charges - As per IT Act WDV (Total)

Annexure 32 :: Depreciation Charges - As per IT Act WDV (P & M)

Annexure 33 :: Interest and Repayment - Term Loans

Annexure 34 :: Tax on Profits

Annexure 35 ::Projected Pay-Back Period And IRR