M/S BAKE WELL PRODUCTS

IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

PROJECT COST SUMMARY & MEANS OF FINANCE

Amount
S.No PROJECT COST SUMMARY AMOUNT IN RS (in Lacs)

A ASSETS

1 Land 800,000.00 8.00

2 Building 4,225,000.00 42.25

3 Plant & Machinery 13,000,000.00 130.00

4 Preliminary/Pre-Operative Expenses 475,000.00 4.75

5 Working Capital 7,500,000.00 75.00

TOTAL 26,000,000.00 260.00

Amount
S.No MEANS OF FINANCE AMOUNT RS (in Lacs)

B LIABILITIES

1 Capital 8,000,000.00 80.00

a) Promoters contribution 8,000,000.00

2 LOAN: 13,000,000.00 130.00

a) Term Loan 12,626,000.00
b) Pre-Construction Interest 374,000.00

3 Working Capital Loan 5,000,000.00 50.00

TOTAL 26,000,000.00 260.00

 PROJECT AT A GLANCE

1 Name & Adress of the unit M/S BAKE WELL PRODUCTS

2 Location of the unit IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

4 Name of the promoter MR. ABDUL AZIZ DAR

5 Requirement of land
6 Cost of project Rs 260.00
7 Building Rs 42.25
8 Plant & Machinery Rs 130.00
10 Pre-operative expenses Rs 4.75
12 Means of finance
a. Capital Rs 80.00
b Term loan Rs 130.00
c Working Capital limit (Base Year year) Rs 50.00
13 (DSCR) 2.12 :1
14 Repayment Period 5
15 Pay back period 2 Years & 5 Months
16 Employment Potential Persons 46
17 Electric power requirement units 1,512,000
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

PROJECTED BALANCE SHEET

(Rs in Lacs)

Particulars Base Year 1st 2nd 3rd 4th 5th

Liabilities

Capital
Opening Capital 80.00 80.00 123.39 180.98 242.88 309.42
Additions - - - - - -
Add: Reserves & Surplus - 48.39 67.58 76.90 86.55 95.21
Add: Margin Money - - - - -
Less: Drawings - 5.00 10.00 15.00 20.00 25.00
Closing Capital 80.00 123.39 180.98 242.88 309.42 379.64

Term Loan 130.00 110.76 88.64 63.22 34.00 (0.00)

Working Capital Loan 50.00 70.00 75.40 80.94 86.63 92.50
Current Liabilities - 30.00 33.00 36.30 39.93 43.92

Total 260.00 334.16 378.02 423.32 469.99 516.06

Assets
Tangible Assets

Gross Block 180.25 180.25 158.64 137.02 115.41 93.80

Depreciation - 21.61 21.61 21.61 21.61 21.61
Net Block 180.25 158.64 137.02 115.41 93.80 72.19

Current Assets 75.00 130.00 140.71 151.93 163.69 176.06

Cash and Bank balance - 41.72 97.43 154.08 211.55 267.81
Preliminary /Pre Operative Expenses 4.75 3.80 2.85 1.90 0.95 -

Total 260.00 334.16 378.02 423.32 469.99 516.06

0.00 0.00 (0.00) 0.00 (0.00) (0.00)

0.00 0.00 (0.00) 0.00 (0.00) (0.00)

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

PROFITABILITY STATEMENT

Operating Years (Rs. in Lacs)

Particulars 1st 2nd 3rd 4th 5th

Sales Realization 614.92 658.84 702.76 746.68 790.60

Direct Expenses
Cost Of Goods Sold 483.82 500.82 532.03 563.42 595.25

Gross profit 131.09 158.02 170.73 183.26 195.36

Indirect Expenses
Repairs & Maintenance 2.00 3.00 4.00 6.00 8.00
Administrative Expenses 2.46 2.64 2.81 2.99 3.16
Misc. Expenses 3.07 3.38 3.72 2.99 3.29
Advertisement Expenses 1.84 2.03 2.23 2.46 2.70
Annual Lease Rental 0.12 0.12 0.12 0.12 0.12

Total 9.50 11.17 12.88 14.55 17.27

Selling Expenses 1.84 2.03 2.23 2.46 2.70

Preliminary expenses written-off 0.95 0.95 0.95 0.95 0.95

Financial expenses
Interest On Term Loan 17.00 14.12 10.82 7.02 2.66
Interest on Working Capital loan 9.80 10.56 11.33 12.13 12.95
Depreciation (SLM) 21.61 21.61 21.61 21.61 21.61

###
Total 51.20 49.27 46.95 44.17 40.87

Profit before tax 70.39 97.58 110.90 124.55 137.21

Taxation 22.00 30.00 34.00 38.00 42.00

###
Profit after tax 48.39 67.58 76.90 86.55 95.21

Average Net Profit 74.93

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

PROJECTED CASH FLOW STATEMENT

(Rs. in Lacs)

Particulars Base Year 1st 2nd 3rd 4th 5th

A Cash Flows from Operating Activities

. Net Profit as per P&L Account - 70.39 97.58 110.90 124.55 137.21
. Depreciation - 21.61 21.61 21.61 21.61 21.61
. Interest on Term Loan - 17.00 14.12 10.82 7.02 2.66
.'Preliminary Exp. Incurred/ Written off - 0.95 0.95 0.95 0.95 0.95
. Increase/Decrease in Working Capital Loan 50.00 20.00 5.40 5.54 5.69 5.86
. Change in Current Liabilities - 30.00 3.00 3.30 3.63 3.99
. Changes in Current Assets (79.75) (55.00) (10.71) (11.21) (11.76) (12.37)
. Taxes Paid during the year - (22.00) (30.00) (34.00) (38.00) (42.00)

Cash Flows from Operating Activities (A) (29.75) 82.95 101.95 107.91 113.69 117.92

B Cash flows from Investing Activities (B) (180.25) - - - - -

C Cash flows from Financing Activities .

. Increase/Decrease in shareholders funds 80.00 (5.00) (10.00) (15.00) (20.00) (25.00)
. Interest on Term loan - (17.00) (14.12) (10.82) (7.02) (2.66)
. Increase/Decrease in Term loan 130.00 (19.24) (22.12) (25.42) (29.22) (34.00)

Cash flows from Financing Activities (C) 210.00 (41.24) (46.24) (51.24) (56.24) (61.66)

D Net Increase/ Decrease in Cash during the

year (A+B+C)=D - 41.72 55.70 56.66 57.46 56.26
E Cash and Cash Equivalents at the year
Beginning (E) - - 41.72 97.43 154.08 211.55
F Cash and Cash Equivalents at the year End
(D+E) - 41.72 97.43 154.08 211.55 267.81

- 41.72 97.43 154.08 211.55 267.81

- 0.00 (0.00) 0.00 (0.00) (0.00)
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure I

Details of Interest during construction Period & Pattern Of Disbursement

The term loan shall be Rs. Lacs to be expanded on civil works and other assets for completion of unit. The said loan will be disbursed immediatly
shown below. The works to be completed in 6 months and moratorium shall also be 6 months.

Time of Disbursement Opening Balance Installment Disbursed Interest @ 14% Repayment Closing balance

Begining of Base period 0.00 21.04 0.00 0.00 21.04

2nd month of Base period 21.04 21.04 0.25 0.00 42.33
3rd month of Base period 42.33 21.04 0.49 0.00 63.86
4th month of Base period 63.86 21.04 0.75 0.00 85.64
5th month of Base period 85.64 21.04 1.00 0.00 107.68
6th month of Base period 107.68 21.06 1.26 0.00 130.00

Total 320.55 126.26 3.74 0.00

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure II
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure II
LAND

S.No Description Amount Amount in Lacs

Existing

Annexure II
4 kanals of Land will be taken on lease on initial lease premium of
500,000.00 5.00
Rs. 1.25 lacs per kanal & annual lease rentals of Rs. 3000 per kanal.

Land Development 300,000.00 3.00

Total 800,000.00 8.00

Note: As per AS-19, this lease agreement has been taken as financial lease and accordingly this asset viz; Leasehold land will be reflected as
asset in the books of the lessee i.e; M/S BAKE WELL PRODUCTS
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure III

Building

S.No Description Amount Amount in Lacs

Civil Works 4,225,000.00 42.25

1 Main Production Section

2 Office Section
3 Bath Rooms (2 Nos.)
4 Raw Material Store Room
5 Finished Goods Store Room
6 Staff Quarters
7 Utility/ D.G Set Section
8 Open Space For movement & parking of Vehicles

Total 4,225,000.00 42.25

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure IV
Plant & Machinery

S.No Description Amount Amount in Lacs

1 Auto Floor Sifter with capacity to swif 1000 KGS per 5 minutes, 200,000.00 2.00
complete with 1 HP Motor and other accessories

2 water measuring tank ss capacity 100 literes with all accesiories 20,000.00 0.20

3 spiral mixer of dough capacity 200 kgs and flour capacity 100 kgs 400,000.00 4.00
with 15 hp motor

4 Dough hoist 400,000.00 4.00

5 Dough divider with 2 hp motor 600,000.00 6.00

6 Dough rounder with 2 hp motor 200,000.00 2.00

7 Dough moulder 1 hp motor 200,000.00 2.00

8 Prooving chamber 700,000.00 7.00

9 Rotary oven capacity 1700 loafs/hr 250 c-300 c with 20 hp motor 1,500,000.00 15.00
10 Slicer@1800 loaves per hour with 2 hp motor (2 Nos) 700,000.00 7.00

11 Moulds and trays (4000 Nos) 100,000.00 1.00

12 Bread packing / sealing machine(2 Nos) 150,000.00 1.50

13 oil spraying machine/tin oiling machine 250,000.00 2.50

14 Normal racks for oven(12 Trollys) 220,000.00 2.20

15 Hot loaves collection table driven by 1 HP Motor 80,000.00 0.80

16 Planetary Mixer 310,000.00 3.10

17 Bread coolong racks(12 Trollys) 150,000.00 1.50

18 Dividing ,rounding cum moulding machine 280,000.00 2.80

19 High speed/spiral mixer 680,000.00 6.80

20 Dough divider- cum- rounder 650,000.00 6.50

21 Dough moulder - 650,000.00 6.50

22 Rotary rack oven(4 Trolley) 1,500,000.00 15.00

23 Moulds - 1000 (nos) 600,000.00 6.00

24 Trays - 1000 (nos) 450,000.00 4.50

25 Oven trolleys -( 20 nos) 450,000.00 4.50

26 cooling trolleys - (20nos) 450,000.00 4.50

TOTAL 11,890,000.00 118.90

Erection & Installation Charges 1,110,000.00 11.10
 TOTAL 13,000,000.00 130.00

M/S BAKE WELL PRODUCTS

IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure V

PRELIMINARY AND PREOPERATIVE EXPENSES

S.No Description Amount Amount in Lacs

1 Project report 20,000.00 0.20

2 Regitration & Permission Fee 30,000.00 0.30
3 Pre-Construction Interest 374,000.00 3.74
4 Professional & Consultancy 25,000.00 0.25
5 Printing & Stationery 18,200.00 0.18
6 Other Expenses 7,800.00 0.08

Total 475,000.00 4.75

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure VI

REQUIREMENT OF CURRENT ASSETS /WORKING CAPITAL

S.No Description Amount (Rs.) Amount in Lacs

1 Wheat Flour 6,000,000.00 60.00

2 Soya Flour 329,900.00 3.30
3 Yeast 125,500.00 1.26
4 Calcium Propionate 35,600.00 0.36
5 Pan Releasing Oil 18,500.00 0.19
6 Refined Oil 225,600.00 2.26
7 Salt 17,800.00 0.18
8 Sugar 125,500.00 1.26
9 Imporver (T 300) 78,200.00 0.78
10 PP Sacks 246,800.00 2.47
11 Laminated Printed Punches 135,800.00 1.36
12 Stay Fresh 32,500.00 0.33
13 Printed Slip 32,500.00 0.33
14 Sesame 95,800.00 0.96

Total 7,500,000.00 75.00

 Bread 400gm Buns (70 gm) Buns(400 gm) (3 Vari) Buns (300gm) Buns(350 gm)

Wheat Flour 42,120,000.00 2,272,500.00 31,158,000.00 5,845,500.00 8,181,000.00

Soya Flour 1,080,000.00 67,500.00 464,400.00 864,000.00 1,215,000.00
Yeast 4,536,000.00 337,500.00 324,000.00 54,000.00 81,000.00
Calcium Propionate 216,000.00 45,000.00 594,000.00 121,500.00 162,000.00
Pan Releasing Oil 1,800,000.00 67,500.00 918,000.00 175,500.00 243,000.00
Refined Oil 3,456,000.00 360,000.00 4,914,000.00 931,500.00 1,296,000.00
Salt 216,000.00 22,500.00 324,000.00 54,000.00 81,000.00
Sugar 6,120,000.00 630,000.00 8,640,000.00 1,620,000.00 2,268,000.00
Imporver (T 300) 792,000.00 90,000.00 1,242,000.00 229,500.00 324,000.00
PP Sacks - 360,000.00 4,914,000.00 931,500.00 1,296,000.00
Laminated Printed Punches 11,736,000.00 - - - -
Stay Fresh 936,000.00 - - - -
Printed Slip - 112,500.00 283,500.00 405,000.00
Sesame - 22,500.00

73,008,000.00 4,387,500.00 53,492,400.00 11,110,500.00 15,552,000.00

yearly production. 7200000 2250000 5400000 1350000 1620000

158400000
Cost per piece 10.14 1.95 9.91 8.23 9.60

SP 22 5.00 22.00 18.00 20.00

21.30 17.69 20.64

Margin 11.86 3.05 11.39 9.46 11.04
% 117% 156%
Buns 3 pcs (210 gm) Buns 4 pcs(220gm) TOTAL

3272400 2853000 95,702,400.00 220 70 1.01 3.17

486000 423000 4,599,900.00 220 70 0.15 0.47
32400 27000 5,391,900.00 220 70 0.01 0.03
64800 54000 1,257,300.00 220 70 0.02 0.06
97200 81000 3,382,200.00 220 70 0.03 0.09
518400 450000 11,925,900.00 220 70 0.16 0.50
32400 27000 756,900.00 220 70 0.01 0.03
907200 792000 20,977,200.00 220 70 0.28 0.88
129600 117000 2,924,100.00 220 70 0.04 0.13
518400 450000 8,469,900.00 220 70 0.16 0.50
11,736,000.00 220 70 -
936,000.00 220
162000 144000 1,107,000.00 220 70 0.05 0.16
22,500.00
-
-
6,220,800.00 5,418,000.00 169,189,200.00

1080000 900000

5.76 6.02

12.00 14

12.38 12.94
6.62 6.92
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure VII

DEPRECIATION CALCULATION

PARTICULARS Leasehold Land Building P&M TOTAL

Cost Price 8.00 42.25 130.00 180.25

Total 8.00 42.25 130.00 180.25

Rate of Depreciation - 0.05 0.15 -

Amount of depreciation - 2.11 19.50 21.61

Total depreciation Per Annum 21.61

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure VIII

Repayment Schedule/Interest Calculation

Long term borrowings 130.00 Rupees 1792000 149333.3

10.50% 1.0375
Rate of interest 14.00% 5 60 ($38,517.07)

Repayment schedule 5.00 Years

Repayment installment 3.02 1498.17

Year Opening Balance Interest @ 14.00% Repayment Closing balance

Ist Year

I 130.00 1.52 3.02 128.50

II 128.50 1.50 3.02 126.98
III 126.98 1.48 3.02 125.44
IV 125.44 1.46 3.02 123.88 60
V 123.88 1.45 3.02 122.31
VI 122.31 1.43 3.02 120.71
VII 120.71 1.41 3.02 119.10
VIII 119.10 1.39 3.02 117.47
IX 117.47 1.37 3.02 115.82
X 115.82 1.35 3.02 114.15
XI 114.15 1.33 3.02 112.46
XII 112.46 1.31 3.02 110.76

2nd Year
I 110.76 1.29 3.02 109.03
II 109.03 1.27 3.02 107.28
III 107.28 1.25 3.02 105.51
IV 105.51 1.23 3.02 103.72
V 103.72 1.21 3.02 101.91
VI 101.91 1.19 3.02 100.08
VII 100.08 1.17 3.02 98.23
VIII 98.23 1.15 3.02 96.36
IX 96.36 1.12 3.02 94.46
X 94.46 1.10 3.02 92.54
XI 92.54 1.08 3.02 90.60
XII 90.60 1.06 3.02 88.64
3rd Year
I 88.64 1.03 3.02 86.65
II 86.65 1.01 3.02 84.64
III 84.64 0.99 3.02 82.61
IV 82.61 0.96 3.02 80.55
V 80.55 0.94 3.02 78.47
VI 78.47 0.92 3.02 76.37
VII 76.37 0.89 3.02 74.24
VIII 74.24 0.87 3.02 72.09
IX 72.09 0.84 3.02 69.91
X 69.91 0.82 3.02 67.70
XI 67.70 0.79 3.02 65.47
XII 65.47 0.76 3.02 63.22

cont…..
4th Year
I 63.22 0.74 3.02 60.94
II 60.94 0.71 3.02 58.63
III 58.63 0.68 3.02 56.29
IV 56.29 0.66 3.02 53.93
V 53.93 0.63 3.02 51.54
VI 51.54 0.60 3.02 49.12
VII 49.12 0.57 3.02 46.67
VIII 46.67 0.54 3.02 44.19
IX 44.19 0.52 3.02 41.69
X 41.69 0.49 3.02 39.16
XI 39.16 0.46 3.02 36.59
XII 36.59 0.43 3.02 34.00
5th Year
I 34.00 0.40 3.02 31.38
II 31.38 0.37 3.02 28.72
III 28.72 0.34 3.02 26.04
IV 26.04 0.30 3.02 23.32
V 23.32 0.27 3.02 20.57
VI 20.57 0.24 3.02 17.79
VII 17.79 0.21 3.02 14.98
VIII 14.98 0.17 3.02 12.14
IX 12.14 0.14 3.02 9.26
X 9.26 0.11 3.02 6.35
XI 6.35 0.07 3.02 3.40
XII 3.40 0.04 3.44 0.00

M/S BAKE WELL PRODUCTS

IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

INTEREST ON WORKING CAPITAL LIMIT

Year Working capital limit Interest @ 14%

Base Year 50.00 0.00
1st 70.00 9.80
2nd 75.40 10.56
3rd 80.94 11.33
4th 86.63 12.13
5th 92.50 12.95
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure IX

Current Liabilities

Operating Years (Amount In Lacs)

Particulars
1st 2nd 3rd 4th 5th

Sundry Creditors 25.00 27.50 30.25 33.28 36.60

Expenses Payable 5.00 5.50 6.05 6.66 7.32 180

30.00 33.00 36.30 39.93 43.92

M/S BAKE WELL PRODUCTS

IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure X

Current Assets

Operating Years (Amount In Lacs)

Particulars
1st 2nd 3rd 4th 5th

Stock 80.00 85.71 91.43 97.14 102.86

Sundry Debtors/Receivables 50.00 55.00 60.50 66.55 73.21

130.00 140.71 151.93 163.69 176.06

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XI

STATEMENT OF REVENUE AT 100% CAPACITY UTILISATION

Avg. Revenue Avg. Revenue

S.no Particulars
/Anum (Rs) in Lacs

1 Bread 400 gm 35,000,000.00 350.00

2 Bonn PT 400 gm 10,000,000.00 100.00
3 Bonn Sandwich Special 400 gm 10,500,000.00 105.00
4 Bonn Healthy Brown 300 gm 6,480,000.00 64.80
5 Bonn Milk Bread 350 gm 7,550,000.00 75.50
6 Pavs 400 gm 10,200,000.00 102.00
7 Buns 70 gm 2,025,000.00 20.25
8 Buns 3 Pieces 210 gm 2,850,000.00 28.50
9 Buns 4 Pieces 220 gm 3,240,000.00 32.40

Total 878.45
5,400,000.00 1,800,000.00
 196

#REF!
#REF!

steel vol steel/sqft toal in kgs

113.14*105 0 300 0
0
0

steel vol steel/sqft toal in kgs

150.86*105 0 300 0
0
0

173
36152
8315
16632
24947
33264
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XII

STATEMENT OF PURCHASES AT 100% CAPACITY UTILISATION

S.no Particulars Cost in Lacs

1 Wheat Flour 360.00

2 Soya Flour 19.79
3 Yeast 7.53
4 Calcium Propionate 2.14
5 Pan Releasing Oil 1.11
6 Refined Oil 13.54
7 Salt 1.07
8 Sugar 7.53
9 Imporver (T 300) 4.69
10 PP Sacks 14.81
11 Laminated Printed Punches 8.15
12 Stay Fresh 1.95
13 Printed Slip 1.95
14 Sesame 5.75

Total 450.00
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

ANNEXURE-XIII

DETAILS OF CLOSING INVENTORY

Operating Years (Amount In Lacs)

S.No Particulars
1st 2nd 3rd 4th 5th

Capacity Utilisation 70% 75% 80% 85% 90%

A) Raw Material
1 Wheat Flour 60.00 64.29 68.57 72.86 77.14
2 Soya Flour 3.30 3.53 3.77 4.01 4.24
###
3 Yeast 1.26 1.34 1.43 1.52 1.61
###
4 Calcium Propionate 0.36 0.38 0.41 0.43 0.46
###
5 Pan Releasing Oil 0.19 0.20 0.21 0.22 0.24
###
+ 6 Refined Oil 2.26 2.42 2.58 2.74 2.90
7 Salt 0.18 0.19 0.20 0.22 0.23
8 Sugar 1.26 1.34 1.43 1.52 1.61
9 Imporver (T 300) 0.78 0.84 0.89 0.95 1.01
10 PP Sacks 2.47 2.64 2.82 3.00 3.17
11 Laminated Printed Punches 1.36 1.46 1.55 1.65 1.75
12 Stay Fresh 0.33 0.35 0.37 0.39 0.42
13 Printed Slip 0.33 0.35 0.37 0.39 0.42
14 Sesame 0.96 1.03 1.09 1.16 1.23

B) Work In Progress 1.50 1.61 1.71 1.82 1.93

C) Finished Stock

1 Bread 400 gm 0.95 1.02 1.09 1.15 1.22

2 Bonn PT 400 gm 0.60 0.64 0.69 0.73 0.77
3 Bonn Sandwich Special 400 gm 0.55 0.59 0.63 0.67 0.71
4 Bonn Healthy Brown 300 gm 0.30 0.32 0.34 0.36 0.39
5 Bonn Milk Bread 350 gm 0.25 0.27 0.29 0.30 0.32
6 Pavs 400 gm 0.60 0.64 0.69 0.73 0.77
7 Buns 70 gm 0.05 0.05 0.06 0.06 0.06
8 Buns 3 Pieces 210 gm 0.10 0.11 0.11 0.12 0.13
9 Buns 4 Pieces 220 gm 0.10 0.11 0.11 0.12 0.13

Total 80.00 85.71 91.43 97.14 102.86

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure-XIV

COST OF GOODS SOLD

Operating Years (Amount In Lacs)

Particulars
1st 2nd 3rd 4th 5th

Capacity Utilisation 70% 75% 80% 85% 90%

Opening stock:(Raw Material/WIP)

Stock 75.00 80.00 85.71 91.43 97.14

Purchases 327.60 337.50 360.00 382.50 405.00

Closing stock: (Raw Material/WIP)

Stock 80.00 85.71 91.43 97.14 102.86

Raw Material consumed 322.60 331.79 354.29 376.79 399.29

Add: Opening Stockof Finished Goods

Add: Direct expenses
Salary/Wages 62.94 66.09 69.39 72.86 76.50
Utilities 98.28 103.19 108.35 113.77 119.46
Less: Closing Stock Of finished Goods

Cost of production 483.82 501.07 532.03 563.42 595.25

Cost Of Goods Sold 483.82 501.07 532.03 563.42 595.25

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XV

REQUIREMENT OF SALARY AND WAGES PER ANNUM

S.no Description No of Salary (Per Salary (Per Amount in

Persons Month) Annum) Lacs

1 Manager 2 30,000.00 720,000.00 7.20

2 Supervisor 2 20,000.00 480,000.00 4.80

3 Sales Persons 8 12,000.00 1,152,000.00 11.52

4 Labour 25 10,000.00 3,000,000.00 30.00

5 Accountant 1 10,000.00 120,000.00 1.20

6 Security 3 12,000.00 432,000.00 4.32

7 Peon 3 6,500.00 234,000.00 2.34

8 Chowkidar 2 6,500.00 156,000.00 1.56

Total 46 6,294,000.00 62.94

Perks @10% 629,400.00 6.29

Grand Total 6,923,400.00 69.23

M/S BAKE WELL PRODUCTS

IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XVI

UTILITIES

S.no Description Rate per Units (KW) Utilities (Per Amount in

Annum) Lacs

1 Power From PDD

Power 3.50 1,512,000.00 5,292,000.00 52.92
-

2 Power & Fuel Other Than PDD 7.00 648,000.00 4,536,000.00 45.36

3 Water -

Therefore total cost on utilities 2,160,000.00 9,828,000.00 98.28

M/S BAKE WELL PRODUCTS

IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XVII

REPAIRS AND MAINTAINCE PER ANNUM

Repairs &
Year Percentage Fixed Assets Total
Maintaince

1st 1% 180.25 180.25 2.00

2nd 2% 158.64 180.25 3.00
3rd 2% 137.02 180.25 4.00
4th 3% 115.41 180.25 6.00
5th 4% 93.80 180.25 8.00
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XVIII

Capacity Utilisation Chart

Pre-
Repair & Administr Misc Selling operative
Year Capacity Utilisation Revenue Purchases Salary Utilities
Maintenance ative Expenses Expenses expenses
Expenses W/Off

Base Year - - - - - - - - -

1st 0.70 614.92 315.00 62.94 98.28 2.00 2.46 3.07 1.84 0.95
2nd 0.75 658.84 337.50 66.09 103.19 3.00 2.64 3.38 2.03 0.95
3rd 0.80 702.76 360.00 69.39 108.35 4.00 2.81 3.72 2.23 0.95
4th 0.85 746.68 382.50 72.86 113.77 6.00 2.99 2.99 2.46 0.95
5th 0.90 790.60 405.00 76.50 119.46 8.00 3.16 3.29 2.70 0.95

Ist Year 2nd Year 3rd Year 4th Year 5th Year
Particulars Days
S.No Amount Margin Amount Margin Amount Margin Amount Margin Amount Margin
Capacity Utilisation 0.70 0.75 0.80 0.85 0.90

1 Stock 33.00 80.00 85.71 91.43 97.14 102.86

3 Sundry debtors 21.00 50.00 55.00 60.50 66.55 73.21
4 Working Expenses 5.00 5.50 6.05 6.66 7.32
5 Sundry creditors 20.00 25.00 27.50 30.25 33.28 36.60

6 Working Capital Requirement 100.00 107.71 115.63 123.76 132.14

7 Margin Money 30.00 32.31 34.69 37.13 39.64
8 Working Capital Limit 70.00 75.40 80.94 86.63 92.50
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XIX

STATEMENT OF BREAK EVEN ANALYSIS

Particulars 1st 2nd 3rd 4th 5th

Sales 614.92 658.84 702.76 746.68 790.60

Variable Cost
COGS 483.82 500.82 532.03 563.42 595.25
Interest On Working Capital Loan 9.80 10.56 11.33 12.13 12.95
Other Variable costs 4.92 5.41 5.95 5.44 5.99
498.54 516.78 549.31 580.99 614.19

Contribution (Sales - Variable Cost) 116.38 142.05 153.45 165.69 176.42

Fixed Costs
Repairs & Maintenance 2.00 3.00 4.00 6.00 8.00
Administrative Expenses 2.46 2.64 2.81 2.99 3.16
Preoperative Expenses W/off 0.95 0.95 0.95 0.95 0.95
Interest On term loan 17.00 14.12 10.82 7.02 2.66
Depreciation 21.61 21.61 21.61 21.61 21.61
44.02 42.32 40.19 38.57 36.38

B.E.P ( Fixed Costs / Contribution )*Cap.Utilisation 18.91 17.88 15.72 18.62 18.56
 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XX

STATEMENT OF PAYBACK PERIOD

Rs. In Lacs

Proposed Project Cost 260.00

YEAR Profit Depreciation Total Cumulative

CFAT

1 48.39 21.61 70.01 70.01

2 97.58 21.61 119.20 189.20

3 110.90 21.61 132.51 321.71

4 124.55 21.61 146.16 467.87

5 137.21 21.61 158.83 626.70

Payback Period 2 Years & 5 Months

 M/S BAKE WELL PRODUCTS
IE SUMBAL VILLAGE CHEWA, SONAWARI BANDIPORA SRINAGAR

Annexure XXI

STATEMENT OF COMPUTATION OF DEBT SERVICE COVERAGE

Amount in Lacs

Sources of funds I II III IV V

Profit during the year 48.39 67.58 76.90 86.55 95.21

Depreciation 21.61 21.61 21.61 21.61 21.61

Preliminary Expenses/Preoperative
Expenses Written off 0.95 0.95 0.95 0.95 0.95

Interest on term Loan 17.00 14.12 10.82 7.02 2.66

A 87.95 104.27 110.28 116.13 120.44

Application

Installment of term loan 36.24 36.24 36.24 36.24 36.66

B 36.24 36.24 36.24 36.24 36.66

2.43 2.88 3.04 3.20 3.29

Debt Service Coverage (A/B) 2.43:1 2.88:1 3.04:1 3.2:1 3.29:1

Average Debt Service Coverage 2.12 :1