Plastic Doors and Windows

PLASTIC DOORS
AND WINDOWS
PROUCTION
UNIT
UPVC Doors and Windows
PLASTIC DOORS AND WINDOWS PRODUCTION UNIT 2016
1 EXECUTIVE SUMMARY
Plastic Doors and Windows Production Unit (PDWPU) is a commercial manufacturing
unit for producing UPVC (Unplasticized polyvinyl chloride) doors and windows such as
casement doors and windows and Sliding doors and windows. The project plant should be
located where there is less transportation cost for marketing its products and where there
is large number of constructions, houses, office spaces, house for reconstructions etc.
Considering this factors such as proximity to market, the production unit will be suitable to
be located in Thimphu Dzongkhag.
For the production of the UPVC doors and windows, required raw materials such as PVC
(Plasticized polyvinyl chloride) profiles and glass from China and India respectively. The
UPVC doors and windows are made from PVC profiles. The proposed business will procure
quality machines for producing UPVC door and windows such as single head cutting machine
and single head various angle welding machine from China.
PDWPU needs to avail BTN 567,395 as an 80% loan and inject 20% equity of BTN 141,849
to realize its establishment of the production center. The initial investment of the proposed
business is BTN 709,244 which comprises of the startup cost of BTN 522,100 and working
capital of BTN 187,144.
The proposed business will be

FINANCIAL SUMMARY AS OF YEAR 1 established in the rented space.
2,604,000 The products will be marketed
2,408,949
to every individual;
businessman, owner, tenants
etc., who are willing to buy
knowing the advantages of the
567,395
392,100 240,837 UPVC doors and windows. The
141,849
products will be provided as
80% Debt 20% Equity Fixed Operational Total Sales Net Profit per their order or
Capital cost
requirements.
The project plant will employ 4 people and this would provide employment opportunities
and contribute towards the livelihood improvement of the people in the community and also
train them in their specific fields.
UPVC (Unplasticized polyvinyl chloride), is a rigid, chemically resistant form of PVC used for
window frames, pipework and other structures. The property has many extra features such
as private rear garden with a low maintenance exterior, gas fired central heating, uPVC
double glazing windows throughout, etc.
1
In Bhutan the era still exists where we used to hire a carpenter to make a door, windows etc.,
and he would take more than three days to finish it. However, these days the trend of
aluminum doors and windows is at its peak. And this is where we should enter. We are here
to make people life faster and easier through UPVC doors and windows supplies which has
advantages over aluminum and wooden doors and windows.
The advantages of UPVC over aluminum and wooden doors and windows are it reduces total
construction time as a whole, designs are dimensionally very accurate, it provides a perfect
insulation, noise reduction is another big advantage that these windows with double pane
offer fire resistant PVC never supports combustion, it is self-extinguishing, it is weather
resistant and waterproof, there is no thermal expansion and it will not warp if reinforced
with steel channel, highly hygienic: Keeps dust, wind and bacteria out while closed and
virtually there is no maintenance required.
In the initial year, the business aims on producing total of 1400 sq. ft. of casement and sliding
doors and windows which will be worth BTN 3,612,000. The cost of the UPVC doors and
windows are calculated (estimated) including the cost of the glass and kept to the minimum
to avoid over estimation of the sales.
The plant has projected to 3,812,516

achieve total sales of BTN 3,465,924
3,150,840
3,812,516 against the 2,864,400
2,604,000
operational cost of BTN 2,960,487 3,244,931
2,503,549 2,721,649
3,244,931 by the end of the fifth 2,304,348
financial year. The business 344,053 431,481 529,109 638,032 726,814
508,770
446,622
would increase its yearly sales 240,837 302,036 370,376
(on an average) by 9.09% Year 1 Year 2 Year 3 Year 4 Year 5
projected for five years.
Net Profit Net Income
Besides its healthy financial Expenditure Cost Total Sales
standing due to its strategic
investment and management plan, PDWPU achieve its breakeven point at unit 33,772 by 2
years and enjoys healthy liquidity with the payback period of 2 years and 10 months, net
present value (NPV) of BTN 454,575 and an internal rate of return (IRR) of 29%.
2
CONTENTS
1 EXECUTIVE SUMMARY .............................................................................................................................. 1
2 VISION............................................................................................................................................................... 5
3 MISSION ........................................................................................................................................................... 5
4 THE BUSINESS PROFILE............................................................................................................................ 5
5 BUSINESS BACKGROUND.......................................................................................................................... 6
6 KEYS TO SUCCESS ........................................................................................................................................ 6
6.1 AVAILABILITY OF THE REQUIRED PEOPLE ............................................................................. 6
6.2 LOCATION OF THE BUSINESS......................................................................................................... 6
6.3 AVAILABILITY OF RENT SPACE ..................................................................................................... 7
6.4 STRENGTH .............................................................................................................................................. 7
6.5 WEAKNESS ............................................................................................................................................. 7
6.6 OPPORTUNITY ...................................................................................................................................... 7
6.7 THREAT ................................................................................................................................................... 7
7 SWOT ANALYSIS ........................................................................................................................................... 7
8 MEANS OF FINANCING .............................................................................................................................. 7
TABLE: TOTAL INVESTMENT REQUIREMENT SUMMARY .............................................................. 7
9 MARKETING PLAN....................................................................................................................................... 8
9.1 PRODUCT DESCRIPTION .................................................................................................................. 8
9.2 MARKET SEGMENTATION ............................................................................................................... 9
10 DEMAND AND SUPPLY ANALYSIS ...................................................................................................... 9
11 COMPETITOR MARKETING STRATEGIES ........................................................................................ 9
12 THE ENTERPRISE MARKETING STRATEGY ................................................................................... 9
12.1 MARKETING MIX STRATEGY .................................................................................................... 10
12.1.1 Products........................................................................................................................................ 10
12.1.2 Price ............................................................................................................................................... 10
12.1.3 Place ............................................................................................................................................... 10
12.1.4 Promotion .................................................................................................................................... 10
12.1.5 People ............................................................................................................................................ 10
12.1.6 Process .......................................................................................................................................... 10
12.1.7 Physical Evidence ..................................................................................................................... 11
10 ADVANTAGES OF UPVC OVER ALUMINUM AND WOODEN DOORS AND WINDOWS . 11
11 MANAGEMENT PLAN............................................................................................................................ 12
ROLES AND RESPONSIBILITIES .............................................................................................................. 12
12 MACHINERIES AND RAW MATERIALS .......................................................................................... 12
12.1 MACHINES ........................................................................................................................................ 12
12.2 RAW MATERIALS ........................................................................................................................... 13
13 SAFETY MEASURES IN THE WORKPLACE ................................................................................... 13
13.1 SAFETY MEASURES FOR LABOR ............................................................................................. 13
3
13.2 PERSONAL SAFETY ....................................................................................................................... 13

13.3 PERSONAL PROTECTIVE EQUIPMENT ................................................................................. 13
13.4 FIRST AID .......................................................................................................................................... 14
14 FORECAST ................................................................................................................................................. 14
14.1 PRODUCTION CAPACITY ............................................................................................................ 14
14.2 SALES FORECAST ........................................................................................................................... 14
15 FINANCIAL PLAN .................................................................................................................................... 15
15.1 TOTAL PROJECT COST ................................................................................................................. 15
15.2 FIXED ASSETS COST...................................................................................................................... 16
15.3 NET VALUE OF ASSETS ............................................................................................................... 16
15.4 INVENTORY COST PROJECTION .............................................................................................. 17
15.5 MANPOWER COST ......................................................................................................................... 17
15.6 LOAN PAYMENT FOR FIVE YEARS .......................................................................................... 18
15.7 TOTAL OPERATIONAL EXPENDITURE PROJECTION ...................................................... 18
16 FINANCIAL ANALYSIS .......................................................................................................................... 19
16.1 PROJECTED INCOME STATEMENT ......................................................................................... 19
16.2 PROJECTED CASH FLOW STATEMENT ................................................................................. 20
16.3 PROJECTED BALANCE SHEET STATEMENT ....................................................................... 21
16.4 VALUE ADDITION & UNIT COST OF PRODUCTION .......................................................... 21
16.5 RETURN ON INVESTMENT AND EQUITY ............................................................................. 21
16.6 COST DATA ANALYSIS ................................................................................................................. 22
16.7 COST BENEFIT ANALYSIS ........................................................................................................... 22
16.8 NET PRESENT VALUE (NPV) and INTERNAL RATE OF RETURN (IRR) ................... 22
16.9 PAY BACK PERIOD ......................................................................................................................... 22
16.10 BREAK EVEN ANALYSIS .............................................................................................................. 23
17 CONCLUSION ............................................................................................................................................ 24
18 ANNEXURE ................................................................................................................................................ 25
18.1 PVC Profile Requirement Breakdown .................................................................................... 25
19 PROJECT TIMELINE ............................................................................................................................... 26
20 FINANCIAL INSTITUTION (FINANCIAL PLANS AND ANALYSIS) ........................................ 27
21 LODEN (FINANCIAL PLANS AND ANALYSIS) .............................................................................. 37
4
2 VISION
To be leading producer of plastic door and windows in the country
3 MISSION
To provide customers with quality UPVC doors and window at a reasonable price
To create employment opportunities especially to the Bhutanese
To create self-sufficiency and sustainable business enterprise
To produce UPVC doors and windows in commercial scale
To contribute towards the livelihood of the people of the community through
employment.
4 THE BUSINESS PROFILE

PROPOSED NAME OF THE
Plastic Doors and Windows Production Unit
BUSINESS
PROPOSED BUSINESS TYPE Production and Manufacturing
PROPOSED ACTIVITY Production of Plastic (UPVC) Doors and Windows
PROPOSED STARTUP COST BTN 522,100
PROPOSED WORKING CAPITAL BTN 141,849
TOTAL INVESTMENT REQUIRED BTN 709,244
MEANS OF FINANCING 80 % Debt and 20% Equity
80% DEBT BTN 567,395
20% EQUITY BTN 141,849
PROPOSED LOCATION OF THE
Thimphu Dzongkhag
BUSINESS
1. UPVC Casement Doors and Windows
PROPOSED PRODUCTS
2. UPVC Sliding Doors and Windows
LAND REQUIRMENT Rent
POWER REQUIREMENT BTN 5,000 Monthly
1. Jinan Bohman Machine Co Ltd in China-
Machinery
SUPPLIER DETAILS
2. Qingdao Alabama Industrial Co., Ltd in China
and India- Raw material
1 Manager
2 Machine Operators
PROPOSED STAFF REQUIREMENT
1 Assistant (Manual Worker)
Others on Requirement Basis
5
5 BUSINESS BACKGROUND
Plastic Doors and Windows Production Unit will be strategically located with its production
unit in Thimphu Dzongkhag. The proposed business plant will produce 1400 sq. ft. of
casement and sliding doors and windows in the first year alone to market to end customers.
The end customers will be mostly the owner, contractor, tenants, businessman etc.
The project plant will procure required machinery from Jinan Bohman Machine Co Ltd
based in China, namely:
1. Single Head Cutting Saw (LJB-350)

2. Single Head Various Angle Welding Machine (SH01)
There are basically four operations involved in UPVC window or door making. They are
Cutting, Welding, Cleaning and Milling for which the machines for each are being used
respectively. However, the proposed business enterprise being small one will follow just and
use cutting and welding machines which completes the final products. 60% production
capacity has been considered in the production process. The proposed business has
projected its selling price minimum in order to avoid over estimation of sales.
PDWPU will market through order basis with the delivery services. This will help the
business carry forward its subsequent financial periods without any problem. The enterprise
will discourage Bhutanese from using wooden or aluminum door and windows. We also see
marketing our products to all the places as we gradually gain market shares and win the
hearts of Bhutanese markets.
6 KEYS TO SUCCESS
6.1 AVAILABILITY OF THE REQUIRED PEOPLE
PDWPU will employ qualified 4 people as there is always an in increase in number of people
searching for jobs. Doing so would provide employment opportunities and contribute
towards the livelihood improvement of the people in the community and also train them in
their specific fields
6.2 LOCATION OF THE BUSINESS

The location of the proposed business with its production unit established in Thimphu has
competitive advantages. The production unit will be located where there is larger number of
houses, houses under construction, many offices which requires partition and so on.
6
6.3 AVAILABILITY OF RENT SPACE

The project needs to be rented in Thimphu dzongkhag. In Thimphu there is large number of
building and space for office or business.
7 SWOT ANALYSIS
6.4 STRENGTH 6.5 WEAKNESS
Location of the proposed business Inadequate fund to start up the
Improvement on the market demand business
through positive advertisements and Inadequate knowledge and skills
direct contact to potential market Untrained or semi-skilled labor
The price of our products which the Competition from same line of
lowest sector can afford to purchase. business (aluminum door and
Advantages over wooden and aluminum windows)
doors and windows
6.6 OPPORTUNITY 6.7 THREAT

Increasing the production capacity to Enter of homogeneous manufacturing
meet the production target unit
The opportunity to satisfy the curiosity Import of same products from India at
of the consumers cheaper rates
The opportunity of increasing Shifts in customers preference away
popularity trend in UPVC doors and from the companys products
windows
8 MEANS OF FINANCING
The total projected cost of the business consists of startup cost and working capital.
TABLE: TOTAL INVESTMENT REQUIREMENT SUMMARY

PARTICULAR AMOUNT
TOTAL PROJECT COST 522,100
WORKING CAPITAL 187,144
TOTAL INVESTMENT 709,244
20% EQUITY 141,849
80% LOAN 567,395
7
PARTICULARS WORKING CAPITAL

Advertising 3,000
Delivery expenses 5,000
Insurance 2,500
Inventory purchases 64,195
Miscellaneous 3,000
Payroll 37,000
Professional fees 2,000
Rent or lease 15,000
Taxes and licenses 3,500
Utilities & telephone 3,500
Others 38,000
TOTAL 187,144
Note: The production unit will produce. So for the total investment calculation, only one months working
capital is taken into consideration.
9 MARKETING PLAN
9.1 PRODUCT DESCRIPTION
UPVC (Unplasticized polyvinyl chloride), is a rigid, chemically resistant form of PVC used for
window frames, pipework and other structures. The property has many extra features such
as private rear garden with a low maintenance exterior, gas fired central heating, uPVC
double glazing windows throughout, etc.
The UPVC products have numerous advantages over aluminum and wooden doors and
windows they are; it reduces total construction time as a whole, designs are dimensionally
very accurate, it provides a perfect insulation, noise reduction is another big advantage that
these windows with double pane offer fire resistant PVC never supports combustion, it is
self-extinguishing, it is weather resistant and waterproof, there is no thermal expansion and
it will not warp if reinforced with steel channel, highly hygienic: Keeps dust, wind and
bacteria out while closed and virtually there is no maintenance required.
Plastic Doors and Windows Production Unit will produce the following products:
Sl. No Particular (UPVC Products)
1 60mm Casement Door
2 60mm Casement Window
3 62mm Sliding Door
4 62mm Sliding Window
8
9.2 MARKET SEGMENTATION

The casement door and windows and sliding doors and windows are the first products to be
launched. The products will be market to end customers in the target market at affordable
costs. In the initial year, the enterprise will focus in Thimphu. The market for plastic (PVC)
products are not yet explored in Bhutan apart from aluminum. The products will be market
to all regions in the future. Allowing 60% production capacity has been assumed, the
products will be sold at the affordable price than that of aluminum.
10 DEMAND AND SUPPLY ANALYSIS

In Bhutan, the era still exists where we used to hire a carpenter to make a door, windows
etc., and he would take more than three days to finish it. However, these days the trend of
aluminum doors and windows is at its peak. The people are all depending on the wooden
and aluminum doors and windows when doing partition, repairing and others. The local
aluminum doors and window manufacturing units sell their products ranging from Nu. 265
to Nu. 300 per square foot.
The people are unaware of the UPVC doors and windows which has numerous advantages
over the wooden and aluminum doors and windows.
Moreover, Bhutanese are more concern about the money as they know the value of money
and tries to save even in a small amount. So they always prefer the cheaper with quality
products. And this is where we should enter. We are here to make people life faster and
easier through UPVC doors and windows supplies which has advantages over aluminum and
wooden doors and windows.
11 COMPETITOR MARKETING STRATEGIES

In the current market the people are all depending on the wooden and aluminum doors and
windows when doing partition and repairing. The present local aluminum doors and
window manufacturing units sell their products ranging from Nu. 265 to Nu. 300 per square
foot.
12 THE ENTERPRISE MARKETING STRATEGY

In the case of the proposed business, there are competitors within the country from similar
types of business such as producers of aluminum doors and windows. Therefore, the
proposed business plans to do innovative, aggressive and strategic marketing through use of
broadcast and print media. The enterprise will also create its online presence through the
social networks and website.
9
At the same time, it is imperative that selling and distribution of the products is a vital
element of marketing strategy. Sometime goods take lengthy route to reach end customer.
Therefore, PDWPU plans to have links with all people; especially owner, businessman,
consultants, tenants, contractors etc., in the country to sell its products.
12.1 MARKETING MIX STRATEGY

The strategy will help Plastic Doors and Windows Production Unit in getting the right
products and services to the customer at right price, at right place and at right time. In line
with this, the 7ps of the proposed business are as follows:
12.1.1 Products
The products dealt for the sales are casement and sliding doors and windows.
12.1.2 Price
The price of the products is dependent much on cost of production particularly the cost of
raw materials and other overhead costs. However, the utmost care will be considered to
make the price competitive or at least affordable by strategizing penetrative price method.
The price offered will be inclusive of nominal profit. Knowing such enticing prices, credit
sales will not be entertained under any circumstances but in the future the credit schemes
will be offered. The price of the UPVC products per square foot will be just Nu. 155. The cost
of the product (square per fit) is set depending on the transportation, delivery,
installation/fixing charge etc.
12.1.3 Place
The products will be distributed throughout Thimphu to potential customers in the initial
year where people can order as per their requirement with different square foot.
12.1.4 Promotion
The promotion ability of business will be major concern especially during business
inception. Therefore, a decent marketing plan of frequently advertising in Kuensel and other
media will be done. Huge promotion will be also done through social media.
12.1.5 People
The employees of this business will be trained professionally to handle customers
complaints and suggestions. Indeed, any customer complaint will be taken as positive
criticism.
12.1.6 Process
The process of delivering products and services will always be with right attitude. In this
connection issues like waiting time, product information, product display and attitude will
be considered to achieve sales target.
10
12.1.7 Physical Evidence

An efficient service cant be felt unless it is delivered and acknowledged by the end customer.
Therefore, its imperative that the proposed business will send the staff to fix the doors and
windows as per their needs and requirements.
10 ADVANTAGES OF UPVC OVER ALUMINUM AND WOODEN DOORS AND

WINDOWS
There are numerous advantages why people will prefer UPVC over aluminum and wooden
doors and windows.
It reduces total construction time as a whole

Designs are dimensionally very accurate
It provides a perfect insulation
Noise reduction is another big advantage that these windows with double pane
offer.
Fire Resistant PVC never supports combustion; it is self-extinguishing.
It is weather resistant and waterproof.
There is no thermal expansion and it will not warp if reinforced with steel channel.
Highly hygienic: keeps dust, wind and bacteria out while closed.
Virtually there is no maintenance required; Maintenance free windows and doors
making it time saving
Upvc windows and doors needs only regular cleaning it doesn't rots or fades.
Most durable material, strong and tough.
Upvc doors and windows are chemically proof, dust proof and sound proof.
Good insulating material so it keeps home warmer in winter and cooler in summer.
Upvc is cheaper material it is available in low cost.
Light weight material.
Available in any designs and different color shades.
The only disadvantages of Upvc windows and doors are; not suitable to be used as front
doors due to their light weight.
11
11 MANAGEMENT PLAN
PARTICULARS NO OF REQUIRED PEOPLE
Manager 1
Machine Operator 2
Assistant (Manual Helper/Worker) 1
Part-time labor and others Requirement Basis
TOTAL 4
The business enterprise needs to recruit 4 people in the various capacities for specific roles.
The enterprise will (which is inevitable and the most important) further train and orient the
recruits in their areas of work for the smooth operations.
ROLES AND RESPONSIBILITIES
Manager: Responsibilities to manage the business, enter into agreement, sign contract,
strike deal, supervise and manage overall business operations. The manager will also be
responsible for the marketing plan, campaigns and developing new innovative ways to
market the products and selling of products within agreed timescales and keep daily records
of the business.
Machine Operator: They will operate the machines and go to fix the doors and windows at
the designated place of the end customers.
Assistant (Manual Helper/Worker): They will help the machine operators wherever
needed during the production of the products.
Part-time Labor and Others: Loading, unloading, transporting, maintenance, etc.
12 MACHINERIES AND RAW MATERIALS

12.1 MACHINES
The machines will be purchased from Jinan Bohman Machine Co Ltd based in China.
Sl. Price in Value per Price in

No Machinery USD USD Nu.
1 Single Head Cutting Saw (LJB-350) (set) 1,800 67 120,600
Single Head Various Angle Welding Machine
2,500
2 (SH01)(set) 67 167,500
TOTAL 288,100
Note:
Selling rate of a dollar has been considered at Nu. 67(Latest exchange rate).
The details and price quotation of the machineries has been attached.
12
12.2 RAW MATERIALS

The raw materials will be purchased from Qingdao Alabama Industrial Co., Ltd based in
China and suppliers from India as per the requirements.
MONTHLY
PARTICULARS UNIT COST MONTHLY COST
REQUIRED UNITS
60mm Casement Profile (ton) 64,990.0 0.35 22,747
62mm Sliding Profile (ton) 64,990.0 0.15 9,749
Glass (6 sq. ft.) 390 30 11,700
Accessory tools 15,000
Miscellaneous cost 5,000
TOTAL 64,195
Note: The price of the raw materials differs from suppliers to suppliers. PDWPU will procure the raw
material as per the requirement base on quantity.
13 SAFETY MEASURES IN THE WORKPLACE

13.1 SAFETY MEASURES FOR LABOR
Before operating a machine, ensure that the dangerous part of the machine has been
installed with a guard.
Keep vigilant all the time and watch out for working machines and equipment.
Before using any electrical installation or tool, check the condition of its electric
cables.
Avoid dragging electric cables on the ground or allowing the cables to come into
contact with water.
Use electrical tools installed with an earth leakage circuit breaker.
13.2 PERSONAL SAFETY

Wear protective equipment (PPE) such as head caps, nose masks, disposable gloves,
etc. all the time.
Do not drink or take drugs while working.
Do not play in the workplace.
Report to supervisor immediately if anybody notice any unsafe condition
13.3 PERSONAL PROTECTIVE EQUIPMENT

For own safety and interest, personal protective equipment will be provided
Will be provided gloves while handling or contacting with machines though the
machine is safe
Wear eye and ear protectors whenever necessary.
Wear safety shoes to prevent foot injury.
13
13.4 FIRST AID

If you sustain an injury or feel not well while at work, even if it is minor, go to the first
aid room right away for medical treatment and notify your supervisor.
Put the case on record
14 FORECAST
14.1 PRODUCTION CAPACITY
Particular Daily Monthly Year 1 Year 2 Year 3 Year 4 Year 5
60mm Casement Door (sq. ft) 18 450 5,400 5,940 6,534 7,187 7,906
62mm Sliding Door (sq. ft) 10 250 3,000 3,300 3,630 3,993 4,392
60mm Casement Window (sq. ft) 18 450 5,400 5,940 6,534 7,187 7,906
60mm Sliding Window (sq. ft) 10 250 3,000 3,300 3,630 3,993 4,392
Total 56 1,400 16,800 18,480 20,328 22,361 24,597
Note and Assumptions:

Production capacity has been increased by 10% from second year onwards.
60% capacity production has been assumed from the actual raw material acquired.
The production is kept at very minimum level in order to avoid over production but the requirement
of the square foot will be more than the aforementioned square foot per UPVC products.
The daily production is actually based on order of the end customers.
14.2 SALES FORECAST

SALES FORECAST
Unit price (Min) Month 1 Year 1 Year 2 Year 3 Year 4 Year 5
60mm Casement Door (per sq. ft) 155 69,750 837,000 920,700 1,012,770 1,114,047 1,225,452
62mm Sliding Door (per sq. ft) 155 38,750 465,000 511,500 562,650 618,915 680,807
60mm Casement Window (per sq. ft) 155 69,750 837,000 920,700 1,012,770 1,114,047 1,225,452
60mm Sliding Window (per sq. ft) 155 38,750 465,000 511,500 562,650 618,915 680,807
TOTAL SALES 620 217,000 2,604,000 2,864,400 3,150,840 3,465,924 3,812,516
Month 1 Year 1 Year 2 Year 3 Year 4 Year 5

Rec 10% 21,700 260,400 286,440 315,084 346,592 381,252
sales 90% 195,300 2,343,600 2,577,960 2,835,756 3,119,332 3,431,265
Note and Assumptions:

The cost of the UPVC doors and windows per square foot has kept at Nu. 155. The cost is set
depending on the transportation cost, delivery, installation/fixing charge etc.
Selling Price has been kept at minimal to avoid over estimation of sales.
14
15 FINANCIAL PLAN
15.1 TOTAL PROJECT COST
COMPONENTS OF PROJECT COST
Amt in Nu.
Forex. Domestic
Total Remar
PARTICULARS Compone Compone
Cost ks
nt nt
Rent (Security Deposit) 30,000
Plant & Machinery
Single Head Cutting Saw (LJB-350) (set) 120,600
167,500
(SH01)(set)
Electrical Fittings 30,000
Accessories tools 15,000
Installation Cost 20,000
Transportation 80,000
Total 433,100 433,100
Miscellaneous Fixed Assets
Desktop Computer 35,000
Table 6,000
Revolving Chair 8,500
Sign Board 4,500
Office Stationery 3,000
Miscellaneous 2,000
Total 59,000 59,000
Preliminary Expenses
Total Preliminary Expenses -
Interest During Construction -
TOTAL 522,100
15
15.2 FIXED ASSETS COST

CAPITAL FIXED ASSETS WITH DEPRECIATION
Unit Total Yearly Monthly
PARTICULARS Units
Cost Amount Dep Dep
Plant and Machinery:
Single Head Cutting Saw (LJB-350) (set) 1 120,600 120,600 18,090 1,508
1 167,500 25,125 2,094
(SH01)(set) 167,500
Electrical Fittings 30,000 4,500 375
Accessories tools 15,000 2,250 188
Total 333,100 49,965 4,164
Desktop Computer 1 35,000 35,000 5,250 438
Table 1 6,000 6,000 900 75
Revolving Chair 1 8,500 8,500 1,275 106
Sign Board 1 4,500 4,500 675 56
Office Stationery 1 3,000 3,000 450 38
Miscellaneous 1 2,000 2,000 300 25
Total . 59,000 8,850 738
TOTAL NET FIXED ASSETS 392,100 58,815 4,901
15.3 NET VALUE OF ASSETS

NET FIXED ASSET VALUES
PARTICULARS Year 1 Year 2 Year 3 Year 4 Year 5
Plant and Machinery: - - - - -
Single Head Cutting Saw (LJB-350) (set) 102,510 84,420 66,330 48,240 30,150
Single Head Various Angle Welding Machine (SH01)(set) 142,375 117,250 92,125 67,000 41,875
Electrical Fittings 25,500 21,000 16,500 12,000 7,500
Accessories tools 12,750 10,500 8,250 6,000 3,750
Total 283,135 233,170 183,205 133,240 83,275
Desktop Computer 29,750 24,500 19,250 14,000 8,750
Table 5,100 4,200 3,300 2,400 1,500
Revolving Chair 7,225 5,950 4,675 3,400 2,125
Sign Board 3,825 3,150 2,475 1,800 1,125
Office Stationery 2,550 2,100 1,650 1,200 750
Miscellaneous 1,700 1,400 1,100 800 500
Total 50,150 41,300 32,450 23,600 14,750
TOTAL NET FIXED ASSETS 333,285 274,470 215,655 156,840 98,025
Note: The depreciation has been done according to the Income Tax Act of the Kingdom of Bhutan at 15%
per annum.
16
15.4 INVENTORY COST PROJECTION

MONTHLY
REQUIRED UNITS
Glass (6 sq. ft.) 390 30 11,700
Accessory tools (Screw, lock etc.,) 15,000
TOTAL 64,195
PARTICULARS YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

60mm Casement Profile (ton) 272,958 300,254 330,279 363,307 399,638
62mm Sliding Profile (ton) 116,982 128,680 141,548 155,703 171,273
Glass (6 sq.ft) 140,400 154,440 169,884 186,872 205,560
Accessory tools (Screw, lock etc.,) 180,000 198,000 217,800 239,580 263,538
Miscellaneous cost 60,000 66,000 72,600 79,860 87,846
TOTAL 770,340 847,374 932,111 1,025,323 1,127,855
Note:
Inventory has been increased by 10% from second year onwards.
The required raw materials will be purchased from suppliers based in India and China.
The price of the raw materials differs from suppliers to suppliers in terms of glass.
The required pvc profile breakdown is given in the annexure.
15.5 MANPOWER COST

PARTICULARS NO OF REQUIRED PEOPLE MONTHLY YEAR 1
Manager 1 20,000 240,000
Machine Operator 2 12,000 144,000
Assistant (Manual Worker) 1 5,000 60,000
Part-time labor and others 5,000 60,000
TOTAL 4 42,000 504,000
Particulars Monthly Year 1 Year 2 Year 3 Year 4 Year 5

Direct Labor 17,000 204,000 214,200 224,910 236,156 259,771
Salary & Allowances 20,000 300,000 315,000 330,750 347,288 382,016
Wages 5,000 60,000 63,000 66,150 69,458 76,403
Payroll (direct labor, salary
37,000 504,000 529,200 555,660 583,443 641,787
and allowances)
Note:
Inflation rate of 5% in the second, third and fourth year and 10% in the fifth year has been
considered in the manpower cost annually.
Part-time labour and others will be given wages as per the work assigned.
17
15.6 LOAN PAYMENT FOR FIVE YEARS

MONTHLY YEAR1 YEAR2 YEAR3 YEAR4 YEAR5
INTEREST 1733 20,792 16,530 12,095 7,479 2,675
PRINCIPLE 8717 104,601 108,863 113,298 117,914 122,718
END VALUE 38566 462,794 353,931 240,632 122,718 (0)
15.7 TOTAL OPERATIONAL EXPENDITURE PROJECTION

PARTICULARS MONTHLY COST YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Advertising 3,000 36,000 36,000 36,000 36,000 36,000
Bank Charges - - - - - -
Credit card fees - - - - - -
Delivery expenses 5,000 60,000 66,000 72,600 79,860 87,846
Health insurance
Insurance 2,500 30,000 30,000 30,000 30,000 30,000
Interest 1,733 20,792 16,530 12,095 7,479 2,675
Inventory purchases 64,195 770,340 847,374 932,111 1,025,323 1,127,855
Miscellaneous 3,000 36,000 39,600 43,560 47,916 52,708
Office expenses - - - - - -
Payroll 37,000 504,000 529,200 555,660 583,443 641,787
Payroll taxes
Professional fees 2,000 24,000 26,400 29,040 31,944 35,138
Rent or lease 15,000 180,000 198,000 217,800 239,580 263,538
Subscriptions & dues
Supplies
Taxes and licenses 3,500 145,216 175,644 209,553 247,312 279,536
Utilities & telephone 3,500 42,000 46,200 50,820 55,902 61,492
Others 38,000 456,000 492,600 532,410 575,729 626,356
Loan Principle 8,717 104,601 108,863 113,298 117,914 122,718
TOTAL 187,144 2,408,949 2,612,412 2,834,947 3,078,401 3,367,650
18
Others:
Others: MONTHLY COST YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Amortization
Bad debts
Commissions 2,000 24,000 26,400 29,040 31,944 35,138
Maintenance 2,000 24,000 26,400 29,040 31,944 35,138
Postage
Property taxes
Repairs 2,000 24,000 26,400 29,040 31,944 35,138
Travel 2,000 24,000 26,400 29,040 31,944 35,138
Vehicle expense - - - - - -
Freight-in 15,000 180,000 198,000 217,800 239,580 263,538
Indirect Expenses (electricity) 10,000 120,000 126,000 132,300 138,915 145,861
Wages 5,000 60,000 63,000 66,150 69,458 76,403
Total 38,000 456,000 492,600 532,410 575,729 626,356
Note:
Electricity has been assumed to be increasing by 5% every year, advertisement at constant and
remaining expenses at 10% every year.
16 FINANCIAL ANALYSIS
16.1 PROJECTED INCOME STATEMENT
INCOME STATETMENT PROJECTION FOR 5 YEARS
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Revenue 2,604,000 2,864,400 3,150,840 3,465,924 3,812,516
Cost of Goods Sold 1,274,340 1,385,574 1,507,121 1,639,973 1,797,025
Gross Profit 1,329,660 1,478,826 1,643,719 1,825,951 2,015,492
Expenses 985,607 1,047,345 1,114,610 1,187,919 1,288,678
Net Operating Income 344,053 431,481 529,109 638,032 726,814
Net Income (Loss) 344,053 431,481 529,109 638,032 726,814
Less:
30% BIT 103,216 129,444 158,733 191,410 218,044
Net Profit (Loss) 240,837 302,036 370,376 446,622 508,770
Additional Information
Depreciation expenses 58,815 58,815 58,815 58,815 58,815
% of Net Income (Loss) - 25.41 22.63 20.59 13.92
% of Average Net Income (Loss) 16.51
% of Net Profit (Loss) - 25.41 22.63 20.59 13.92
% of Average Net Profit 16.51
Monthly Taxes Payable (30% BIT) 8,601 10,787 13,228 15,951 18,170
19
16.2 PROJECTED CASH FLOW STATEMENT

Projected Cash Flow Statement
Year 1 Year 2 Year 3 Year 4 Year 5

Beginning Cash Balance 141,849 382,195 634,183 950,076 1,337,599
Accts. Rec. Collections 260,400 286,440 315,084 346,592 381,252
Loan Proceeds 567,395
Sales & Receipts 2,343,600 2,577,960 2,835,756 3,119,332 3,431,265
Other:
Total Cash Inflows 3,171,395 2,864,400 3,150,840 3,465,924 3,812,516
Available Cash Balance 3,313,244 3,246,595 3,785,023 4,416,000 5,150,115
Advertising 36,000 36,000 36,000 36,000 36,000
Bank Service Charges - - - - -
Credit Card Fees
Delivery 60,000 66,000 72,600 79,860 87,846
Health Insurance
Insurance 30,000 30,000 30,000 30,000 30,000
Interest 20,792 16,530 12,095 7,479 2,675
Inventory Purchases 770,340 847,374 932,111 1,025,323 1,127,855
Miscellaneous 36,000 39,600 43,560 47,916 52,708
Office - - - - -
Payroll 504,000 529,200 555,660 583,443 641,787
Payroll Taxes
Professional Fees 24,000 26,400 29,040 31,944 35,138
Rent or Lease 180,000 198,000 217,800 239,580 263,538
Subscriptions & Dues
Supplies
Taxes & Licenses 145,216 175,644 209,553 247,312 279,536
Utilities & Telephone 42,000 46,200 50,820 55,902 61,492
Other: 456,000 492,600 532,410 575,729 626,356
Subtotal 2,304,348 2,503,549 2,721,649 2,960,487 3,244,931
Capital Purchases 522,100

Loan Principal 104,601 108,863 113,298 117,914 122,718
Other Cash Out Flows:
Owner's Draw
Other:
Subtotal 626,701 108,863 113,298 117,914 122,718
Total Cash Outflows 2,931,049 2,612,412 2,834,947 3,078,401 3,367,650
Ending Cash Balance 382,195 634,183 950,076 1,337,599 1,782,466
20
16.3 PROJECTED BALANCE SHEET STATEMENT

Projected Balance Sheet For 5 Years
Assets
Cash 382,195 634,183 950,076 1,337,599 1,782,466
Accounts Receivable 260,400 286,440 315,084 346,592 381,252
Inventory - - - - -
Prepaid expenses 130,000
Other Current Assets
Total Current Assets 772,595 920,623 1,265,160 1,684,191 2,163,717
Net Fixed Assets 333,285 274,470 215,655 156,840 98,025
Other Assets
Total Assets 1,105,880 1,195,093 1,480,815 1,841,031 2,261,742
Liabilities & Capital
Accounts Payable 157,184 267,833 569,225 938,432 1,393,079
Taxes Payable 103,216 129,444 158,733 191,410 218,044
Payroll Taxes Payable
Accrued Wages Payable
Unearned Revenue
Short-Term Notes Payable
Short-Term Bank Loan Payable
Total Current Liabilities 260,400 397,277 727,958 1,129,842 1,611,123
Long-Term Notes Payable 462,794 353,931 240,632 122,718 (0)
Total Long-Term Liabilities 462,794 353,931 240,632 122,718 (0)
Total Liabilities 723,194 751,208 968,590 1,252,560 1,611,123
Owner's Equity 141,849 141,849 141,849 141,849 141,849
Net Profit 240,837 302,036 370,376 446,622 508,770
Total Capital 382,686 443,885 512,225 588,471 650,619
Total Liabilities & Capital 1,105,880 1,195,093 1,480,815 1,841,031 2,261,742
16.4 VALUE ADDITION & UNIT COST OF PRODUCTION

Monthly Year 1 Year 2 Year 3 Year 4 Year 5
Cost of production 187,144 2,408,949 2,612,412 2,834,947 3,078,401 3,367,650
Raw materials cost 64,195 770,340 847,374 932,111 1,025,323 1,127,855
Total units 1,400 16,800 18,480 20,328 22,361 24,597
Value addition 66 68 68 67 67 67
Unit Cost of Production 134 143 141 139 138 137
16.5 RETURN ON INVESTMENT AND EQUITY

RETURN ON INVESTMENT AND EQUITY
YEAR 1 2 3 4 5 6
TOTAL SALES - 2,604,000 2,864,400 3,150,840 3,465,924 3,812,516
INVESTMENT 709,244 709,244 709,244 709,244 709,244 709,244
ROI % -100% 267% 304% 344% 389% 438%
EQUITY 718,400 718,400 718,400 718,400 718,400 718,400
ROE % -100% 262% 299% 339% 382% 431%
21
16.6 COST DATA ANALYSIS

Cost Data Entry Table
Sl no Cost Element 2016 2016 2017 2018 2019 2020
1 Machinery and plant cost 522,100
2 Startup cost (civil works and others) 187,144
3 Total expenditures 2,408,949 2,612,412 2,834,947 3,078,401 3,367,650
Total cost by year 709,244 2,408,949 2,612,412 2,834,947 3,078,401 3,367,650
Grand total cost 15,011,603
16.7 COST BENEFIT ANALYSIS

Cost Benefit Analysis
Sl no Benefit Sources 2015 2016 2017 2018 2019 2020
1 60mm Casement Door (per sq. ft) 837,000 920,700 1,012,770 1,114,047 1,225,452
2 62mm Sliding Door (per sq. ft) 465,000 511,500 562,650 618,915 680,807
3 60mm Casement Window (per sq. ft) 837,000 920,700 1,012,770 1,114,047 1,225,452
4 60mm Sliding Window (per sq. ft) 465,000 511,500 562,650 618,915 680,807
Total Benefit per year 0 2,604,000 2,864,400 3,150,840 3,465,924 3,812,516
Grand total benefit 15,897,680

Result calculation table
2015 2016 2017 2018 2019 2020
Sl no Undiscounted flows
1 Cost (709244) (2408949) (2612412) (2834947) (3078401) (3367650)
2 Benefit 0 2604000 2864400 3150840 3465924 3812516
3 Net Cash Flows (709244) 195051 251988 315893 387523 444867
16.8 NET PRESENT VALUE (NPV) and INTERNAL RATE OF RETURN (IRR)
Net Present Value (NPV) 454,575
Internal Rate of Return (IRR) 29%
16.9 PAY BACK PERIOD

Number of Years
0 1 2 3 4 5
Net Cash flow (709,244) 195,051 251,988 315,893 387,523 444,867
Accumulated cash flow (709,244) (514,193) (262,205) 53,688 441,211 886,078
Payback period 2 Years and 10 months
22
16.10 BREAK EVEN ANALYSIS

Time Unit start Unit increment Unit price Unit cost variable Total fixed costs
month - 6,500 155 143 392,100
BREAK EVEN X BREAK EVEN Y LABEL

33,772 5,234,660 break even unit =33772
Contribution
Units Sales Variable cost Fixed cost Total cost Net income
margin
- - - 392,100 392,100 (392,100)
6,500 1,007,500 932,034 75,466 392,100 1,324,134 539,934
13,000 2,015,000 1,864,068 150,932 392,100 2,256,168 1,471,968
19,500 3,022,500 2,796,102 226,398 392,100 3,188,202 2,404,002
26,000 4,030,000 3,728,136 301,864 392,100 4,120,236 3,336,036
32,500 5,037,500 4,660,170 377,330 392,100 5,052,270 4,268,070
39,000 6,045,000 5,592,204 452,796 392,100 5,984,304 5,200,104
45,500 7,052,500 6,524,238 528,262 392,100 6,916,338 6,132,138
52,000 8,060,000 7,456,272 603,728 392,100 7,848,372 7,064,172
58,500 9,067,500 8,388,306 679,194 392,100 8,780,406 7,996,206
65,000 10,075,000 9,320,339 754,661 392,100 9,712,439 8,928,239
71,500 11,082,500 10,252,373 830,127 392,100 10,644,473 9,860,273
BREAK EVEN ANALYSIS

Sales Fixed cost Total cost break even unit =33772
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
-
- 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000
Units
23
17 CONCLUSION
Plastic Doors and Windows Production Unit is a commercial production unit to be
established in Thimphu Dzongkhag which requires a financial investment worth of BTN
709,244 with debt equity ratio of 4:1.
With this business, its expected to curb an outflow of INR and cashing in on the foreign
currency in the initial years in its own small ways. But the effect will be more in the future
with its expansion and diversification of the products which will also create more
employment opportunities and contributes to the national economy.
Though the proposed business has projected the production for five years, the enterprise
guarantees on producing more than the actual production as per the current market
scenario. The production shown in the projection is kept at very minimal level to avoid over
estimation of the production and sales. The machines is of high definition so as to give a full
satisfaction to the end customers of what we produce.
As a forward-looking company and as a socially responsible firm, we would bring about

benefits to the local community and our customers. We will create employment to around 4
qualified Bhutanese people and contribute to the nations economy in the form of taxes.
The enterprise will give satisfaction salary and allowances with commission to the
employees as they are bedrock of our business and our success depends on the level of
satisfaction they derive working in the business house.
The fact that it is the first commercial UPVC product industry in Bhutan, but the enterprise
is entering in a market where there is competition from similar types of business, aluminum
doors and windows. But Bhutanese are so concern about their money as they know the value
of money and tries to save even in a small amount. Knowing the advantages and price of the
UPVC products people will surely prefer our products. This ensures the success of the
business.
The business house will accord top priority to our customers and deliver high quality and
timely services, and products. Through an expansive marketing strategy PDWPU will create
a unique brand for itself.
The enterprise would earn profit of 16.51% on an average. It is assured and guaranteed that
the enterprise would make more profit once it starts production and marketing than as it is
aforementioned.
The proposed business is feasible due to its strategic investment and operational plans-
whereby 55% of the total investment is invested in fixed asset and its working capital
constitutes only 7.19% of the total sales in the first financial year
24
18 ANNEXURE
18.1 PVC Profile Requirement Breakdown

60mm Casement
Name kg/Pcs kg (Required) Foot (Required)
Frame 1.05 42 760
Mullion 1.14 45.6 760
Inward door sash 1.48 59.2 760
Inward door sash-1 1.18 47.2 760
Outward Door sash 1.53 61.2 760
Outward Door sash-1 1.29 38.7 570
Single layer battern 0.27 5.4 380
Double layer battern 0.23 2.3 190
Any corner 0.45 2.25 95
90 degree corner 0.78 7.8 380
90 degree corner-1 0.76 7.6 380
Round Tube 0.54 5.4 190
Adapter 0.65 3.25 95
Usbmon plat panel 0.1 0.5 95
Usbmon plat panel-2 0.2 1 95
Usbmon plat panel-3 0.3 1.5 95
Total 11.95 330.90 6,365
62mm Sliding
Name kg/Pcs kg (Required) Foot (Required)
Two track 1.07 32.1 570
Sliding Frame-1 0.94 28.2 570
Door sash 1.34 40.2 570
Sliding frame-2 1.31 39.3 570
Double glazing bead 0.26 2.6 380
Fixed frame 0.17 1.7 380
Total 5.09 144.1 3,040
Note: The order of the pvc profile can be order as per the requirement. To produce 1400 square foot of pvc
products, around 5,600 foot is required. 60% production has been assumed in the first year and 10% increase
from second year onwards.
25
19 PROJECT TIMELINE
PROJECT TIME LINE
Activities 2016-2017
Mar Apr May Jun Aug Sept Oct Nov Dec Jan Feb Mar
Feasibility study and
development of the
project proposal
Approval from financial
institution
If the project is going to

be funded:
Purchase of plant and

machinery and other
required materials and
installations
Recruitment of the
required staff and
training if necessary
Start of the production
and its sale
Note: Production will be on order basis as per the customers choice depending on their desire design.
26
20 FINANCIAL INSTITUTION (FINANCIAL PLANS AND ANALYSIS)

PRODUCTION CAPACITY
Particular Daily Monthly Year 1 Year 2 Year 3 Year 4 Year 5
60mm Casement Door (sq. ft) 18 450 5,400 5,940 6,534 7,187 7,906
62mm Sliding Door (sq. ft) 10 250 3,000 3,300 3,630 3,993 4,392
60mm Casement Window (sq. ft) 18 450 5,400 5,940 6,534 7,187 7,906
60mm Sliding Window (sq. ft) 10 250 3,000 3,300 3,630 3,993 4,392
Total 56 1,400 16,800 18,480 20,328 22,361 24,597
SALES FORECAST
SALES FORECAST
Unit price (Min) Month 1 Year 1 Year 2 Year 3 Year 4 Year 5
60mm Casement Door (per sq. ft) 155 69,750 837,000 920,700 1,012,770 1,114,047 1,225,452
62mm Sliding Door (per sq. ft) 155 38,750 465,000 511,500 562,650 618,915 680,807
60mm Casement Window (per sq. ft) 155 69,750 837,000 920,700 1,012,770 1,114,047 1,225,452
60mm Sliding Window (per sq. ft) 155 38,750 465,000 511,500 562,650 618,915 680,807
TOTAL SALES 620 217,000 2,604,000 2,864,400 3,150,840 3,465,924 3,812,516
Month 1 Year 1 Year 2 Year 3 Year 4 Year 5

Rec 10% 21,700 260,400 286,440 315,084 346,592 381,252
sales 90% 195,300 2,343,600 2,577,960 2,835,756 3,119,332 3,431,265
27
TOTAL PROJECT COST

Amt in Nu.
Forex. Domestic
Total Remar
Cost ks
nt nt
Plant & Machinery
167,500
(SH01)(set)
Total 433,100 433,100
Table 6,000
Sign Board 4,500
Miscellaneous 2,000
Total 59,000 59,000
TOTAL 522,100
28
FIXED ASSETS COST

PARTICULARS Units
Cost Amount Dep Dep
1 167,500 25,125 2,094
(SH01)(set) 167,500
Total 333,100 49,965 4,164
Table 1 6,000 6,000 900 75
Revolving Chair 1 8,500 8,500 1,275 106
Sign Board 1 4,500 4,500 675 56
Miscellaneous 1 2,000 2,000 300 25
Total . 59,000 8,850 738
NET VALUE OF ASSETS

NET FIXED ASSET VALUES
PARTICULARS Year 1 Year 2 Year 3 Year 4 Year 5
Plant and Machinery: - - - - -
Single Head Cutting Saw (LJB-350) (set) 102,510 84,420 66,330 48,240 30,150
Single Head Various Angle Welding Machine (SH01)(set) 142,375 117,250 92,125 67,000 41,875
Electrical Fittings 25,500 21,000 16,500 12,000 7,500
Accessories tools 12,750 10,500 8,250 6,000 3,750
Total 283,135 233,170 183,205 133,240 83,275
Desktop Computer 29,750 24,500 19,250 14,000 8,750
Table 5,100 4,200 3,300 2,400 1,500
Revolving Chair 7,225 5,950 4,675 3,400 2,125
Sign Board 3,825 3,150 2,475 1,800 1,125
Office Stationery 2,550 2,100 1,650 1,200 750
Miscellaneous 1,700 1,400 1,100 800 500
Total 50,150 41,300 32,450 23,600 14,750
TOTAL NET FIXED ASSETS 333,285 274,470 215,655 156,840 98,025
29
INVENTORY COST PROJECTION

MONTHLY
REQUIRED UNITS
Glass (6 sq. ft.) 390 30 11,700
TOTAL 64,195
PARTICULARS YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

60mm Casement Profile (ton) 272,958 300,254 330,279 363,307 399,638
62mm Sliding Profile (ton) 116,982 128,680 141,548 155,703 171,273
Glass (6 sq.ft) 140,400 154,440 169,884 186,872 205,560
Accessory tools (Screw, lock etc.,) 180,000 198,000 217,800 239,580 263,538
Miscellaneous cost 60,000 66,000 72,600 79,860 87,846
TOTAL 770,340 847,374 932,111 1,025,323 1,127,855
MANPOWER COST
Manager 1 20,000 240,000
TOTAL 4 42,000 504,000
Particulars Monthly Year 1 Year 2 Year 3 Year 4 Year 5

Direct Labor 17,000 204,000 214,200 224,910 236,156 259,771
Salary & Allowances 20,000 300,000 315,000 330,750 347,288 382,016
Wages 5,000 60,000 63,000 66,150 69,458 76,403
Payroll (direct labor, salary
37,000 504,000 529,200 555,660 583,443 641,787
and allowances)
LOAN PAYMENT
MONTHLY YEAR1 YEAR2 YEAR3 YEAR4 YEAR5
INTEREST 5019 60,226 49,806 37,947 24,451 9,093
PRINCIPLE 6291 75,493 85,913 97,772 111,268 126,627
END VALUE 35132 421,581 335,667 237,895 126,627 (0)
30
TOTAL OPERATIONAL EXPENDITURE PROJECTION

PARTICULARS MONTHLY COST YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Advertising 3,000 36,000 36,000 36,000 36,000 36,000
Bank Charges - - - - - -
Credit card fees - - - - - -
Delivery expenses 5,000 60,000 66,000 72,600 79,860 87,846
Health insurance
Insurance 2,500 30,000 30,000 30,000 30,000 30,000
Interest 5,019 60,226 49,806 37,947 24,451 9,093
Inventory purchases 64,195 770,340 847,374 932,111 1,025,323 1,127,855
Miscellaneous 3,000 36,000 39,600 43,560 47,916 52,708
Office expenses - - - - - -
Payroll 37,000 504,000 529,200 555,660 583,443 641,787
Payroll taxes
Professional fees 2,000 24,000 26,400 29,040 31,944 35,138
Rent or lease 15,000 180,000 198,000 217,800 239,580 263,538
Supplies
Taxes and licenses 3,500 133,386 165,662 201,797 242,220 277,611
Utilities & telephone 3,500 42,000 46,200 50,820 55,902 61,492
Others 38,000 456,000 492,600 532,410 575,729 626,356
Loan Principle 6,291 75,493 85,913 97,772 111,268 126,627
TOTAL 188,005 2,407,445 2,612,755 2,837,518 3,083,635 3,376,050
Others: MONTHLY COST YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Amortization
Bad debts
Commissions 2,000 24,000 26,400 29,040 31,944 35,138
Maintenance 2,000 24,000 26,400 29,040 31,944 35,138
Postage
Property taxes
Repairs 2,000 24,000 26,400 29,040 31,944 35,138
Travel 2,000 24,000 26,400 29,040 31,944 35,138
Vehicle expense - - - - - -
Freight-in 15,000 180,000 198,000 217,800 239,580 263,538
Indirect Expenses (electricity) 10,000 120,000 126,000 132,300 138,915 145,861
Wages 5,000 60,000 63,000 66,150 69,458 76,403
Total 38,000 456,000 492,600 532,410 575,729 626,356
31
INCOME STATEMENT PROJECTION
INCOME STATETMENT PROJECTION FOR 5 YEARS
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Revenue 2,604,000 2,864,400 3,150,840 3,465,924 3,812,516
Cost of Goods Sold 1,274,340 1,385,574 1,507,121 1,639,973 1,797,025
Gross Profit 1,329,660 1,478,826 1,643,719 1,825,951 2,015,492
Expenses 1,025,041 1,080,621 1,140,462 1,204,891 1,295,095
Net Operating Income 304,619 398,205 503,257 621,060 720,397
Net Income (Loss) 304,619 398,205 503,257 621,060 720,397
Less:
30% BIT 91,386 119,462 150,977 186,318 216,119
Net Profit (Loss) 213,233 278,744 352,280 434,742 504,278
Depreciation expenses 58,815 58,815 58,815 58,815 58,815
% of Net Income (Loss) - 30.72 26.38 23.41 15.99
% of Net Profit (Loss) - 30.72 26.38 23.41 15.99
Monthly Taxes Payable (30% BIT) 7,615 9,955 12,581 15,526 18,010
32
CASH FLOW STATEMENT PROJECTION
Projected Cash Flow Statement

Beginning Cash Balance 213,032 384,560 636,205 949,527 1,331,816
Accts. Rec. Collections 260,400 286,440 315,084 346,592 381,252
Loan Proceeds 497,074
Sales & Receipts 2,343,600 2,577,960 2,835,756 3,119,332 3,431,265
Other:
Total Cash Inflows 3,101,074 2,864,400 3,150,840 3,465,924 3,812,516
Available Cash Balance 3,314,105 3,248,960 3,787,045 4,415,451 5,144,332
Advertising 36,000 36,000 36,000 36,000 36,000
Bank Service Charges - - - - -
Credit Card Fees
Delivery 60,000 66,000 72,600 79,860 87,846
Health Insurance
Insurance 30,000 30,000 30,000 30,000 30,000
Interest 60,226 49,806 37,947 24,451 9,093
Inventory Purchases 770,340 847,374 932,111 1,025,323 1,127,855
Miscellaneous 36,000 39,600 43,560 47,916 52,708
Office - - - - -
Payroll 504,000 529,200 555,660 583,443 641,787
Payroll Taxes
Professional Fees 24,000 26,400 29,040 31,944 35,138
Rent or Lease 180,000 198,000 217,800 239,580 263,538
Supplies
Taxes & Licenses 133,386 165,662 201,797 242,220 277,611
Utilities & Telephone 42,000 46,200 50,820 55,902 61,492
Other: 456,000 492,600 532,410 575,729 626,356
Subtotal 2,331,952 2,526,841 2,739,745 2,972,367 3,249,424

Loan Principal 75,493 85,913 97,772 111,268 126,627
Owner's Draw
Other:
Subtotal 597,593 85,913 97,772 111,268 126,627
Total Cash Outflows 2,929,545 2,612,755 2,837,518 3,083,635 3,376,050
Ending Cash Balance 384,560 636,205 949,527 1,331,816 1,768,282
33
BALANCE SHEET STATEMENT PROJECTION

Projected Balance Sheet For 5 Years
Assets
Cash 384,560 636,205 949,527 1,331,816 1,768,282
Accounts Receivable 260,400 286,440 315,084 346,592 381,252
Inventory - - - - -
Total Current Assets 774,960 922,645 1,264,611 1,678,408 2,149,534
Net Fixed Assets 333,285 274,470 215,655 156,840 98,025
Other Assets
Total Assets 1,108,245 1,197,115 1,480,266 1,835,248 2,247,559
Accounts Payable 169,014 250,211 526,084 874,531 1,314,131
Taxes Payable 91,386 119,462 150,977 186,318 216,119
Unearned Revenue
Total Current Liabilities 260,400 369,673 677,061 1,060,849 1,530,250
Long-Term Notes Payable 421,581 335,667 237,895 126,627 (0)
Total Long-Term Liabilities 421,581 335,667 237,895 126,627 (0)
Total Liabilities 681,980 705,340 914,956 1,187,476 1,530,250
Owner's Equity 213,032 213,032 213,032 213,032 213,032
Net Profit 213,233 278,744 352,280 434,742 504,278
Total Capital 426,265 491,775 565,311 647,773 717,309
Total Liabilities & Capital 1,108,245 1,197,115 1,480,267 1,835,249 2,247,559
VALUE ADDITION AND UNIT COST OF PRODUCTION

VALUE ADDITION
Raw materials cost 64,195 770,340 847,374 932,111 1,025,323 1,127,855
Value addition 66 68 68 67 67 67
UNIT COST OF PRODUCTION

Total units 1,400 16,800 18,480 20,328 22,361 24,597
Unit cost of production 134 143 141 140 138 137
34

YEAR 1 2 3 4 5 6
TOTAL SALES - 2,604,000 2,864,400 3,150,840 3,465,924 3,812,516
INVESTMENT 710,105 710,105 710,105 710,105 710,105 710,105
ROI % -100% 267% 303% 344% 388% 437%
EQUITY 718,400 718,400 718,400 718,400 718,400 718,400
ROE % -100% 262% 299% 339% 382% 431%
COST DATA AND BENEFIT ANALYSIS

Sl no Cost Element 2016 2016 2017 2018 2019 2020
3 Total expenditures 2,407,445 2,612,755 2,837,518 3,083,635 3,376,050
Total cost by year 710,105 2,407,445 2,612,755 2,837,518 3,083,635 3,376,050
Sl no Benefit Sources 2015 2016 2017 2018 2019 2020
1 60mm Casement Door (per sq. ft) 837,000 920,700 1,012,770 1,114,047 1,225,452
2 62mm Sliding Door (per sq. ft) 465,000 511,500 562,650 618,915 680,807
3 60mm Casement Window (per sq. ft) 837,000 920,700 1,012,770 1,114,047 1,225,452
4 60mm Sliding Window (per sq. ft) 465,000 511,500 562,650 618,915 680,807
Total Benefit per year 0 2,604,000 2,864,400 3,150,840 3,465,924 3,812,516

2015 2016 2017 2018 2019 2020
1 Cost (710105) (2407445) (2612755) (2837518) (3083635) (3376050)
2 Benefit 0 2604000 2864400 3150840 3465924 3812516
3 Net Cash Flows (710105) 196555 251645 313322 382289 436466
NET PRESENT VALUE AND INTERNAL RATE OF RETURN

PAY BACK PERIOD

Number of Years
0 1 2 3 4 5
Net Cash flow (710,105) 196,555 251,645 313,322 382,289 436,466
Accumulated cash flow (710,105) (513,550) (261,905) 51,417 433,706 870,172
Payback period 2 Years and 10 months
35
BREAK EVEN ANALYSIS
month - 6,500 155 143 392,100

33,514 5,194,670 break even unit =33514
Contribution
margin
- - - 392,100 392,100 (392,100)
6,500 1,007,500 931,452 76,048 392,100 1,323,552 539,352
13,000 2,015,000 1,862,904 152,096 392,100 2,255,004 1,470,804
19,500 3,022,500 2,794,356 228,144 392,100 3,186,456 2,402,256
26,000 4,030,000 3,725,808 304,192 392,100 4,117,908 3,333,708
32,500 5,037,500 4,657,260 380,240 392,100 5,049,360 4,265,160
39,000 6,045,000 5,588,712 456,288 392,100 5,980,812 5,196,612
45,500 7,052,500 6,520,163 532,337 392,100 6,912,263 6,128,063
52,000 8,060,000 7,451,615 608,385 392,100 7,843,715 7,059,515
58,500 9,067,500 8,383,067 684,433 392,100 8,775,167 7,990,967
65,000 10,075,000 9,314,519 760,481 392,100 9,706,619 8,922,419
71,500 11,082,500 10,245,971 836,529 392,100 10,638,071 9,853,871
BREAK EVEN ANALYSIS

12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
-
- 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000
Units
PDWPU achieve its breakeven point at unit 33,514 by 2 years and enjoys healthy liquidity
with the payback period of 2 years and 10 months, net present value (NPV) of BTN 444,075
and an internal rate of return (IRR) of 29%.
36
21 LODEN (FINANCIAL PLANS AND ANALYSIS)

PRODUCTION CAPACITY
Particular Daily Monthly Year 1 Year 2 Year 3
60mm Casement Door (sq. ft) 18 450 5,400 5,940 6,534
62mm Sliding Door (sq. ft) 10 250 3,000 3,300 3,630
60mm Casement Window (sq. ft) 18 450 5,400 5,940 6,534
60mm Sliding Window (sq. ft) 10 250 3,000 3,300 3,630
Total 56 1,400 16,800 18,480 20,328
SALES FORECAST
Unit price (Min) Month 1 Year 1 Year 2 Year 3
60mm Casement Door (per sq. ft) 155 69,750 837,000 920,700 1,012,770
62mm Sliding Door (per sq. ft) 155 38,750 465,000 511,500 562,650
60mm Casement Window (per sq. ft) 155 69,750 837,000 920,700 1,012,770
60mm Sliding Window (per sq. ft) 155 38,750 465,000 511,500 562,650
TOTAL SALES 620 217,000 2,604,000 2,864,400 3,150,840
Month 1 Year 1 Year 2 Year 3

Rec 10% 21,700 260,400 286,440 315,084
sales 90% 195,300 2,343,600 2,577,960 2,835,756
37
TOTAL PROJECT COST

Amt in Nu.
Forex. Domestic
Total Remar
Cost ks
nt nt
Plant & Machinery
167,500
(SH01)(set)
Total 433,100 433,100
Table 6,000
Sign Board 4,500
Miscellaneous 2,000
Total 59,000 59,000
TOTAL 522,100
38
FIXED ASSETS COST

PARTICULARS Units
Cost Amount Dep Dep
1 167,500 25,125 2,094
(SH01)(set) 167,500
Total 333,100 49,965 4,164
Table 1 6,000 6,000 900 75
Revolving Chair 1 8,500 8,500 1,275 106
Sign Board 1 4,500 4,500 675 56
Miscellaneous 1 2,000 2,000 300 25
Total . 59,000 8,850 738
NET VALUE OF ASSETS

PARTICULARS Year 1 Year 2 Year 3
Plant and Machinery: - - -
Single Head Cutting Saw (LJB-350) (set) 102,510 84,420 66,330
Single Head Various Angle Welding Machine (SH01)(set) 142,375 117,250 92,125
Electrical Fittings 25,500 21,000 16,500
Accessories tools 12,750 10,500 8,250
Total 283,135 233,170 183,205
Desktop Computer 29,750 24,500 19,250
Table 5,100 4,200 3,300
Revolving Chair 7,225 5,950 4,675
Sign Board 3,825 3,150 2,475
Office Stationery 2,550 2,100 1,650
Miscellaneous 1,700 1,400 1,100
Total 50,150 41,300 32,450
39
INVENTORY COST PROJECTION

MONTHLY
REQUIRED UNITS
Glass (6 sq. ft.) 390 30 11,700
TOTAL 64,195
PARTICULARS YEAR 1 YEAR 2 YEAR 3

60mm Casement Profile (ton) 272,958 300,254 330,279
62mm Sliding Profile (ton) 116,982 128,680 141,548
Glass (6 sq.ft) 140,400 154,440 169,884
Accessory tools (Screw, lock etc.,) 180,000 198,000 217,800
Miscellaneous cost 60,000 66,000 72,600
TOTAL 770,340 847,374 932,111
MANPOWER COST
Manager 1 20,000 240,000
TOTAL 4 42,000 504,000
Particulars Monthly Year 1 Year 2 Year 3

Direct Labor 17,000 204,000 214,200 224,910
Salary & Allowances 20,000 300,000 315,000 330,750
Wages 5,000 60,000 63,000 66,150
Payroll (direct labor, salary and
37,000 504,000 529,200 555,660
allowances)
40
TOTAL OPERATIONAL EXPENDITURE PROJECTION

PARTICULARS MONTHLY COST YEAR 1 YEAR 2 YEAR 3
Advertising 3,000 36,000 36,000 36,000
Bank Charges - - - -
Credit card fees - - - -
Delivery expenses 5,000 60,000 66,000 72,600
Health insurance
Insurance 2,500 30,000 30,000 30,000
Interest - - - -
Inventory purchases 64,195 770,340 847,374 932,111
Miscellaneous 3,000 36,000 39,600 43,560
Office expenses - - - -
Payroll 37,000 504,000 529,200 555,660
Payroll taxes
Professional fees 2,000 24,000 26,400 29,040
Rent or lease 15,000 180,000 198,000 217,800
Supplies
Taxes and licenses 3,500 151,454 180,603 213,181
Utilities & telephone 3,500 42,000 46,200 50,820
Others 38,000 456,000 492,600 532,410
Loan Principle - - - -
TOTAL 176,695 2,289,794 2,491,977 2,713,182
Others: MONTHLY COST YEAR 1 YEAR 2 YEAR 3

Amortization
Bad debts
Commissions 2,000 24,000 26,400 29,040
Maintenance 2,000 24,000 26,400 29,040
Postage
Property taxes
Repairs 2,000 24,000 26,400 29,040
Travel 2,000 24,000 26,400 29,040
Vehicle expense - - - -
Freight-in 15,000 180,000 198,000 217,800
Indirect Expenses (electricity) 10,000 120,000 126,000 132,300
Wages 5,000 60,000 63,000 66,150
Total 38,000 456,000 492,600 532,410
41
INCOME STATEMENT PROJECTION
YEAR 1 YEAR 2 YEAR 3

Revenue 2,604,000 2,864,400 3,150,840
Cost of Goods Sold 1,274,340 1,385,574 1,507,121
Gross Profit 1,329,660 1,478,826 1,643,719
Expenses 964,815 1,030,815 1,102,515
Net Operating Income 364,845 448,011 541,204
Net Income (Loss) 364,845 448,011 541,204
Less:
30% BIT 109,454 134,403 162,361
Net Profit (Loss) 255,392 313,608 378,843
Depreciation expenses 58,815 58,815 58,815
% of Net Income (Loss) - 22.79 20.80
% of Net Profit (Loss) - 22.79 20.80
Monthly Taxes Payable (30% BIT) 9,121 11,200 13,530
42
CASH FLOW STATEMENT PROJECTION
Year 1 Year 2 Year 3

Beginning Cash Balance - (207,894) 164,529
Accts. Rec. Collections 260,400 286,440 315,084
Loan Proceeds -
Sales & Receipts 2,343,600 2,577,960 2,835,756
Other:
Total Cash Inflows 2,604,000 2,864,400 3,150,840
Available Cash Balance 2,604,000 2,656,507 3,315,369
Advertising 36,000 36,000 36,000
Bank Service Charges - - -
Credit Card Fees
Delivery 60,000 66,000 72,600
Health Insurance
Insurance 30,000 30,000 30,000
Interest - - -
Inventory Purchases 770,340 847,374 932,111
Miscellaneous 36,000 39,600 43,560
Office - - -
Payroll 504,000 529,200 555,660
Payroll Taxes
Professional Fees 24,000 26,400 29,040
Rent or Lease 180,000 198,000 217,800
Supplies
Taxes & Licenses 151,454 180,603 213,181
Utilities & Telephone 42,000 46,200 50,820
Other: 456,000 492,600 532,410
Subtotal 2,289,794 2,491,977 2,713,182

Loan Principal - - -
Owner's Draw
Other:
Subtotal 522,100 - -
Total Cash Outflows 2,811,894 2,491,977 2,713,182
Ending Cash Balance (207,894) 164,529 602,187
43
BALANCE SHEET STATEMENT PROJECTION

Year 1 Year 2 Year 3
Assets
Cash (207,894) 164,529 602,187
Accounts Receivable 260,400 286,440 315,084
Inventory - - -
Total Current Assets 182,507 450,969 917,271
Net Fixed Assets 333,285 274,470 215,655
Other Assets
Total Assets 515,792 725,439 1,132,926
Accounts Payable 150,947 277,428 591,722
Taxes Payable 109,454 134,403 162,361
Unearned Revenue
Total Current Liabilities 260,401 411,831 754,083
Long-Term Notes Payable - - -
Total Long-Term Liabilities - - -
Total Liabilities 260,401 411,831 754,083
Owner's Equity - - -
Net Profit 255,392 313,608 378,843
Total Capital 255,392 313,608 378,843
Total Liabilities & Capital 515,792 725,439 1,132,926
VALUE ADDITION AND UNIT COST OF PRODUCTION

VALUE ADDITION
Monthly Year 1 Year 2 Year 3
Cost of production 176,695 2,289,794 2,491,977 2,713,182
Raw materials cost 64,195 770,340 847,374 932,111
Value addition 64 66 66 66
UNIT COST OF PRODUCTION

Monthly Year 1 Year 2 Year 3
Total units 1,400 16,800 18,480 20,328
Cost of production 176,695 2,289,794 2,491,977 2,713,182
Unit cost of production 126 136 135 133
44

YEAR 1 2 3 4
TOTAL SALES - 2,604,000 2,864,400 3,150,840
INVESTMENT 698,795 698,795 698,795 698,795
ROI % -100% 273% 310% 351%
EQUITY 718,400 718,400 718,400 718,400
ROE % -100% 262% 299% 339%
COST DATA AND BENEFIT ANALYSIS

Sl no Cost Element 2016 2016 2017 2018
3 Total expenditures 2,289,794 2,491,977 2,713,182
Total cost by year 698,795 2,289,794 2,491,977 2,713,182
Sl no Benefit Sources 2015 2016 2017 2018
1 60mm Casement Door (per sq. ft) 837,000 920,700 1,012,770
2 62mm Sliding Door (per sq. ft) 465,000 511,500 562,650
3 60mm Casement Window (per sq. ft) 837,000 920,700 1,012,770
4 60mm Sliding Window (per sq. ft) 465,000 511,500 562,650
Total Benefit per year 0 2,604,000 2,864,400 3,150,840

2015 2016 2017 2018
1 Cost (698795) (2289794) (2491977) (2713182)
2 Benefit 0 2604000 2864400 3150840
3 Net Cash Flows (698795) 314207 372423 437658
NET PRESENT VALUE AND INTERNAL RATE OF RETURN

PAY BACK PERIOD

Number of Years
0 1 2 3
Net Cash flow (698,795) 314,207 372,423 437,658
Accumulated cash flow (698,795) (384,589) (12,166) 425,492
Payback period 2 Years
45
BREAK EVEN ANALYSIS
month - 6,500 155 143 392,100

20,965 3,249,575 break even unit =20965
Contribution
margin
- - - 392,100 392,100 (392,100)
6,500 1,007,500 885,932 121,568 392,100 1,278,032 493,832
13,000 2,015,000 1,771,864 243,136 392,100 2,163,964 1,379,764
19,500 3,022,500 2,657,796 364,704 392,100 3,049,896 2,265,696
26,000 4,030,000 3,543,728 486,272 392,100 3,935,828 3,151,628
32,500 5,037,500 4,429,660 607,840 392,100 4,821,760 4,037,560
39,000 6,045,000 5,315,592 729,408 392,100 5,707,692 4,923,492
45,500 7,052,500 6,201,524 850,976 392,100 6,593,624 5,809,424
52,000 8,060,000 7,087,456 972,544 392,100 7,479,556 6,695,356
58,500 9,067,500 7,973,388 1,094,112 392,100 8,365,488 7,581,288
65,000 10,075,000 8,859,320 1,215,680 392,100 9,251,420 8,467,220
71,500 11,082,500 9,745,252 1,337,248 392,100 10,137,352 9,353,152
BREAK EVEN ANALYSIS

12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
-
- 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000
Units
PDWPU achieve its breakeven point at unit 20965 by 1 years and 2 months and enjoys
healthy liquidity with the payback period of 2 years, net present value (NPV) of BTN 223,453
and an internal rate of return (IRR) of 26%.
46

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PLASTIC DOORS

The proposed business will be

The plant has projected to 3,812,516

13.2 PERSONAL SAFETY ....................................................................................................................... 13

4 THE BUSINESS PROFILE

1. Single Head Cutting Saw (LJB-350)

6.2 LOCATION OF THE BUSINESS

6.3 AVAILABILITY OF RENT SPACE

6.6 OPPORTUNITY 6.7 THREAT

TABLE: TOTAL INVESTMENT REQUIREMENT SUMMARY

PARTICULARS WORKING CAPITAL

9.2 MARKET SEGMENTATION

10 DEMAND AND SUPPLY ANALYSIS

11 COMPETITOR MARKETING STRATEGIES

12 THE ENTERPRISE MARKETING STRATEGY

12.1 MARKETING MIX STRATEGY

12.1.7 Physical Evidence

10 ADVANTAGES OF UPVC OVER ALUMINUM AND WOODEN DOORS AND

It reduces total construction time as a whole

ROLES AND RESPONSIBILITIES

Part-time Labor and Others: Loading, unloading, transporting, maintenance, etc.

12 MACHINERIES AND RAW MATERIALS

Sl. Price in Value per Price in

12.2 RAW MATERIALS

13 SAFETY MEASURES IN THE WORKPLACE

13.2 PERSONAL SAFETY

13.3 PERSONAL PROTECTIVE EQUIPMENT

13.4 FIRST AID

Note and Assumptions:

14.2 SALES FORECAST

Month 1 Year 1 Year 2 Year 3 Year 4 Year 5

Note and Assumptions:

15.2 FIXED ASSETS COST

15.3 NET VALUE OF ASSETS

15.4 INVENTORY COST PROJECTION

PARTICULARS YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

15.5 MANPOWER COST

Particulars Monthly Year 1 Year 2 Year 3 Year 4 Year 5

15.6 LOAN PAYMENT FOR FIVE YEARS

15.7 TOTAL OPERATIONAL EXPENDITURE PROJECTION

INCOME STATETMENT PROJECTION FOR 5 YEARS

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

16.2 PROJECTED CASH FLOW STATEMENT

Year 1 Year 2 Year 3 Year 4 Year 5

Capital Purchases 522,100

16.3 PROJECTED BALANCE SHEET STATEMENT

16.4 VALUE ADDITION & UNIT COST OF PRODUCTION

16.5 RETURN ON INVESTMENT AND EQUITY

16.6 COST DATA ANALYSIS

16.7 COST BENEFIT ANALYSIS

Cost Benefit Analysis

16.9 PAY BACK PERIOD

16.10 BREAK EVEN ANALYSIS

BREAK EVEN X BREAK EVEN Y LABEL

BREAK EVEN ANALYSIS

As a forward-looking company and as a socially responsible firm, we would bring about

18.1 PVC Profile Requirement Breakdown

If the project is going to

Purchase of plant and