project report - mineral water project...

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Hello,

I am happy to handover the Sample Project Report Template to you. You are

Supposed to Carry that to your Charted Accountant & he will help you preparing your

project Specific Project Report.

In any Case please do not use this Template as your Project Report. We

will not be responsible if you do so.

Now coming back to the machinery Calculation & Quotation. You can Contact

various Machinery Suppliers for Quotation or you may order our Packaged Drinking

Water Plant Training Course ( http://mineralwaterprojectinformation.org/Course/)

which has a selective list of Suppliers throughout India. We want you to be successful in

you Venture, So we have arranged the necessary & useful Content all around our Web

Magazine. However as mentioned if you need specific Training, you can buy the

Packaged Drinking Water Plant Training Course .

(http://mineralwaterprojectinformation.org/Course/)

We hope you will find that helpful.

Regards

MWPI Team


INDEX

Sr.

No.

Particulars No. of

Pages

1. Introduction of the Applicant 1

2. Project Profile 1

3. Source & Application of Funds 1

4. Loan Repayment Schedule 1

5. Projected profit & loss A/C 1

6. Projected Balance Sheet 1

7. Depreciation Statement 1

8. Statement Showing projected capital A/C 1

9. Statement Showing projected Cash Flow 1

10. Statement of resulted Ratios. 1

11. Notes & Assumptions forming part of Report. 1


Introduction of Applicant

_______is a partnership firm of which Partners Mr. ________________

& ____________________Having the registered Address: -

____________________

____________________

____________________

Firm having other Registration’s with other authorities.

1. Income Tax permanent Account Number :- Firm having Income Tax Permanent

account number :-______________________

2. The firm has taken registration certificate for Vat registration from the sales tax

department under the voluntary registration Scheme.

Its Vat Registration No. is :-

& also registered for the central sales tax registration Authorities :-

CST TIN Registration No. :-

Partners were contributing of their own funds of Rs. __________But the

amount contributed by the partners is very small for the start the project of

manufacturing & selling of Packaged Drinking Water & allied products.

So the applicant is seeking for the bank term loan amount of Rs. ________

For the details vide the source & application the fund statement. Further partners have

invested his contribution in to the deposits with the land owner, Electricity Board , 25 %

contribution in to the machinery cost etc (for details , vide the source & application of

funds for the Partners contribution into the project)

He is requires the Bank loan for the following purpose :-

1. Machinery

2. Electrical Installation

3. Factory Shed Construction

4. Preliminary Expenses

5. Working capital etc.


But the contribution made by him is little short to start such type of project so

the applicant is seeking for the term from bank so for that he can start his projected

business of the Packaged Drinking Water manufacturing & selling (allied products)

The said business of Packaged Drinking Water in the selected place having very

good future for itself & that is very much scope to flourish the business in the nearby

future, as the applicant had good offers from the markets already having very strong

market availability, so the applicant has very strong chances establish themselves in

business.

PROJECT PROFILE :-

The total project cost is estimated around Rs. __________& Partners

_______________________ & __________________ is contributing

Rs.______________ in the project as their own contribution consist of 25%

contribution the machinery , working capital, factory shed etc.

The term loan required for the project is Rs. ________________

For the purpose of the following items purchased……..

1. Machinery

2. Electrical Installation

3. factory

4. Technical Consultants fees

5. Preliminary Expenses

6. Working Capital

The rate of interest on term loan is assumed 14.00% as per Banks information &

the assumed period for loan repayment is seven years consisting 28. Installments on the

quarterly basis. The use of project money is show the below Table A1 with details.


Details of the Project Profile:-

Table A1

Particulars Amount (Rs.)

Project :- Nature of Business

Manufacturing of Packaged Drinking Water

75,00,000/-

Total Project Cost 75,00,000/-

Proprietors Contribution 20,00,000/-

Term loan required from bank 55,00,000/-

Total Installments 28

Note :- Interest is charged @ 14 % p.a. on quarterly reducing balance method, while

banks policy will be charging the interest on monthly reducing balance method

Principal in equal installments. Bank interest amount will be lower the calculated in

the project report.


Statement showing projected sources & application of the fund:-

Particulars Amount (Rs)

Amount (Rs)

By Bank Finance @75%

Contributed by Partner @25%

A)Source of funds

1.Partners Capital

a)

b)

10,00,000/-

10,00,000/-

20,00,000/-

--

--

2.Term loan from the bank 55,00,000/- -- --

Total 75,00,000/- -- --

B)Application of funds

1.Machinery Cost

Add: Packing Charges 3%

Add: [email protected]%

50,50,000/-

1,51,500/-

6,50,188/-

58,51,688/- 43,88,766/- 14,62,922/-

2. Land Deposit 2,00,000/- -- 2,00,000/-

3.Electrical Installation

Electricity Board Deposit

Electrical Fitting

50,000/-

30,000/-

37,500/-

22,500/-

12,500/-

7,500/-

4.Factory shed construction

(3000 sq.ft Rs. 300)

9,00,000/- 6,75,000/- 2,25,000/-

5.Technical consultant fees 2,00,000/- 1,50,000/- 50,000/-

6.Preliminery other expenses 50,000/- 37,500/- 12,500/-

7.Working Capital 2,18,312/- 1,88,734/- 29,578/-

Total 75,00,000/- 55,00,000/- 20,00,000/-


Particulars I II III IV V VVI VII

Op Bals

Add Interest

55,00,000/-

1,92,500/-

47,14,284/-

1,65,000/-

39,28,568/-

1,37,500/-

31,42,852/-

1,10,000/-

23,57,136/-

82,500/-

15,71,420/-

55,000/-

7,85,704/-

27,500/-

Total

Less Repaid

56,92,500/-

3,88,929/-

48,79,284/-

3,61,429/-

40,66,068/-

3,33,929/-

32,52,852/-

3,06,429/-

24,39,636/-

2,78,929/-

16,26,420/-

2,51,429/-

8,13,204/-

2,23,926/-

Balance

Add Interest

53,03,571/-

1,85,625/-

45,17,855/-

1,58,125/-

37,32,139/-

1,30,625/-

29,46,423/-

1,03,125/-

21,60,707/-

75,625/-

13,74,991/-

48,125/-

5,89,278/-

20,625/-

Total

Less Repaid

54,89,196/-

3,82,054/-

46,75,980/-

3,54,554/-

38,62,764/-

3,27,054/-

30,49,548/-

2,99,554/-

22,36,332/-

2,72,054/-

14,23,116/-

2,44,554/-

6,09,903/-

2,17,051/-

Balance

Add Interest

51,07,142/-

1,78,750/-

43,21,426/-

1,51,250/-

35,35,710/-

1,23,750/-

27,49,994/-

96,250/-

19,64,278/-

68,750/-

11,78,562/-

41,250/-

3,92,852/-

13,750/-

Total

Less Repaid

52,85,892/-

3,75,179/-

44,72,676/-

3,47,679/-

36,59,460/-

3,20,179/-

28,46,244/-

2,92,679/-

20,33,028/

2,65,179/-

12,19,812/-

2,37,679/-

4,06,602/-

2,10,176/-

Balance

Add Interest

49,10,713/-

1,71,875/-

41,24,997/-

1,44,375/-

33,39,281/-

1,16,875/-

25,53,565/-

89,375/-

17,67,849/-

61,875/-

9,82,133/-

34,375/-

1,96,426/-

6,875/-

Total

Less Repaid

50,82,588/-

3,68,304/-

42,69,372/-

3,40,804/-

34,56,156/-

3,13,304/-

26,42,940/-

2,85,804/-

18,29,724/-

2,58,304/-

10,16,508/-

2,30,804/-

2,03,301/-

2,03,301/-

Closing

Balance 47,14,284/- 39,28,568/- 31,42,852/- 23,57,136/- 15,71,420/- 7,85,704/- NIL

Total Interest 7,28,750/- 6,18,750/- 5,08,750/- 3,98,750/- 2,88,750/- 1,78,750/- 68,750/-

Total

Repayment 15,14,466/- 14,04,466/- 12,94,466/- 11,84,666/- 10,74,466/- 9,64,466/- 8,54,454/-


Statement Showing Projected trading account

Particulars I II III IV V VI VII

Working capacity per day 16 hrs 16 hrs 16 hrs 16 hrs 16 hrs 16 hrs 16 hrs

Per hour capacity (ltrs) 2000 ltrs 2000 ltrs 2000 ltrs 2000 ltrs 2000 ltrs 2000 ltrs 2000 ltrs

Per day capacity (Ltrs) 32000 32000 32000 32000 32000 32000 32000

Capacity utilized 30% 30% 40% 40% 50% 50% 60%

Actual Production (Ltrs.) 9600 9600 12800 12800 16000 16000 19200

No.of working days in year 300 300 300 300 300 300 300

Production p.a.(Ltrs) 28,80,000/- 28,80,000/- 38,40,000/- 38,40,000/- 48,00,000/- 48,00,000/- 48,00,000/-

1) Sales @ Rs. 7 per litrs. 2,01,60,000/- 2,01,60,000/- 2,68,80,000/- 2,68,80,000/- 3,36,00,000/- 3,36,00,000/- 3,36,00,000/-

2) Production cost Pet

perform litre (@2.00/-) 57,60,000/- 57,60,000/- 76,80,000/- 76,80,000/- 96,00,000/- 96,00,000/- 96,00,000/-

Lable (@0.30) 8,64,000/- 8,64,000/- 11,52,000/- 11,52,000/- 14,40,000/- 14,40,000/- 14,40,000/-

Cap (@0.30) 8,64,000/- 8,64,000/- 11,52,000/- 11,52,000/- 14,40,000/- 14,40,000/- 14,40,000/-

Carton (@0.35) 10,08,000/- 10,08,000/- 13,44,000/- 13,44,000/- 16,80,000/- 16,80,000/- 16,80,000/-

Electric (@0.15) 4,32,000/- 4,32,000/- 5,76,000/- 5,76,000/- 7,20,000/- 7,20,000/- 7,20,000/-

Labour (@0.15) 4,32,000/- 4,32,000/- 5,76,000/- 5,76,000/- 7,20,000/- 7,20,000/- 7,20,000/-

Total 93,60,000/- 93,60,000/- 1,24,80,000/- 1,24,80,000/- 1,56,00,000/- 1,56,00,000/- 1,56,00,000/-

Gross Profit(1-2) 1,08,00,000/- 1,08,00,000/- 1,44,00,000/- 1,44,00,000/- 1,80,00,000/- 1,80,00,000/- 1,80,00,000/-


Statement Showing Projected profit & loss Account


Gross Profit 1,08,00,000/- 1,08,00,000/- 1,44,00,000/- 1,44,00,000/- 1,80,00,000/- 1,80,00,000/- 1,80,00,000/-

Total 1,08,00,000/- 1,08,00,000/- 1,44,00,000/- 1,44,00,000/- 1,80,00,000/- 1,80,00,000/- 1,80,00,000/-

Expenses 20% 18% 16% 14% 14% 12% 12%

1.Marketing Expenses 48,38,400/- 43,54,560/- 51,60,960/- 45,15,840/- 56,44,800/- 48,38,400/- 48,38,400/-

2.Lease Rent 36,000/- 36,000/- 36,000/- 36,000/- 36,000/- 48,000/- 48,000/-

3.Office Expenses 5,00,000/- 5,00,000/- 5,00,000/- 5,00,000/- 5,00,000/- 5,00,000/- 5,00,000/-

4.Advertisement

Expenses

5,00,000/- 5,00,000/- 5,00,000/- 4,00,000/- 4,00,000/- 4,00,000/- 4,00,000/-

5.Salary Expenses 2,00,000/- 2,00,000/- 2,00,000/- 2,50,000/- 2,50,000/- 2,50,000/- 2,50,000/-

6.Legal Charges 2,00,000/- 2,00,000/- 2,00,000/- 3,00,000/- 3,00,000/- 3,00,000/- 3,50,000/-

7.Misc.Expenses 2,00,000/- 2,00,000/- 2,50,000/- 2,50,000/- 2,50,000/- 2,50,000/- 2,50,000/-

8.Preliminary Expenses 2,50,000/- -- -- -- -- -- --

Total Expenses 67,24,400/- 59,90,560/- 68,46,960/- 62,51,840/- 73,80,800/- 65,86,400/- 66,36,400/-

N.P.before Dep.& Inter 40,75,600/- 48,09,440/- 75,53,040/- 81,48,160/- 1,06,19,200/- 1,14,13,600/- 1,13,63,600/-

Interest 7,28,750/- 6,18,750/- 5,08,750/- 3,98,750/- 2,88,750/- 1,78,750/- 68,700/-

Depreciation 9,25,753/- 7,91,540/- 6,77,220/- 5,79,819/- 4,96,814/- 4,26,056/- 3,65,700/-

N.P.after dep.& Int 24,21,097/- 33,99,150/- 63,67,070/- 71,69,591/- 98,33,636/- 1,08,08,794/- 1,09,29,100/-

Salary to partners______ 5,10,469/- 7,06,080/- 12,99,664/- 14,60,168/- 19,92,977/- 21,88,008/- 22,12,000/-

___________ 5,10,469/- 7,06,080/- 12,99,664/- 14,60,168/- 19,92,977/- 21,88,008/- 22,12,000/-

N.P.before tax 14,00,159/- 19,86,990/- 37,67,742/- 42,49,254/- 58,47,682/- 64,32,774/- 65,04,900/-

Income tax 33.66 % 4,71,294/- 6,68,820/- 12,68,221/- 14,30,298/- 19,68,329/- 21,65,273/- 21,89,500/-

N.P. after tax 9,28,865/- 13,18,170/- 24,99,521/- 28,18,956/- 38,79,353/- 42,67,501/- 43,15,400/-


Statement Showing Projected Balance Sheet :-


CapacityA/C

___________ 17,74,901/- 28,40,006/- 49,89,490/- 72,59,136/- 1,03,91,789/- 1,37,13,547/- 1,67,83,320/-

___________ 17,74,901/- 28,40,006/- 49,89,490/- 72,59,136/- 1,03,91,789/- 1,37,13,547/- 1,67,83,320/-

Term Loan 47,14,284/- 39,28,568/- 31,42,852/- 23,57,136/- 15,71,420/- 7,85,704/-

Total 82,64,086/- 96,08,700/- 1,31,21,833/- 1,68,75,410/- 2,23,55,001/- 2,82,12,802/- 3,35,66,650/-

Fixed Assets

Machinery 49,73,935/- 42,27,845/- 35,93,668/- 30,54,618/- 25,96,425/- 22,06,961/- 18,75,900/-

Electric fitting 27,000/- 24,300/- 21,870/- 19,683/- 17,715/- 15,943/- 14,300/-

Factory shed 8,55,000/- 8,12,250/- 7,71,637/- 7,33,055/- 6,96,402/- 6,61,582/- 6,28,500/-

Investment(S.I) 5,00,000/- 15,00,000/- 30,00,000/- 50,00,000/- 80,00,000/- 1,15,00,000/- 1,50,00,000/-

Working Capital 7,18,312/- 12,18,312/- 27,18,312/- 47,18,312/- 77,18,312/- 1,12,18,312/- 1,47,18,312/-

Electricity Board

Deposit

50,000/- 50,000/- 50,000/- 50,000/- 50,000/- 50,000/- 50,000/-

Land Deposit 2,00,000/- 2,00,000/- 2,00,000/- 2,00,000/- 2,00,000/- 2,00,000/- 2,00,000/-

Cash Balance 9,39,839/- 15,75,993/- 27,66,346/- 30,99,742/- 30,76,147/- 23,60,004/- 10,79,500/-

Total 82,64,086/- 96,08,700/- 1,31,21,833/- 1,68,75,410/- 2,23,55,001/- 2,82,12,802/- 3,35,66,000/-


Statement Showing Projected fixed Assets & Depreciation Account :-

1.Machinery :-


Cost /Op. Bals. 58,51,688/- 49,73,935/- 42,27,845/- 35,93,668/- 30,54,618/- 25,96,425/- 22,06,961/-

Less

Depreciation

8,77,753/- 7,46,090/- 6,34,177/- 5,39,050/- 4,58,193/- 3,89,464/- 3,31,044/-

Closing balance 49,73,935/- 42,27,845/- 35,93,668/- 30,54,618/- 25,96,425/- 22,06,961/- 18,75,917/-

2.Electrical Fitting :-


Cost/Op Bals 30,000/- 27,000/- 24,300/- 21,870/- 19,683/- 17,715/- 15,943/-

Less Depreciation 3,000/- 2,700/- 2,430/- 2,187/- 1,968/- 1,772/- 1,594/-

Closing Balance 27,000/- 24,300/- 21,870/- 19,683/- 17,715/- 15,943/- 14,349/-

3.Factory Shed Construction :-


Cost / Op Bals 9,00,000/- 8,55,000/- 8,12,250/- 7,71,637/- 7,33,055/- 6,96,402/- 6,61,582/-

Less Depreciation 45,000/- 42,750/- 40,613/- 38,582/- 36,653/- 34,820/- 33,079/-

Closing Balance 8,55,000/- 8,12,250/- 7,71,637/- 7,33,055/- 6,96,402/- 6,61,582/- 6,28,503/-


Statement Showing Projected Capital Account

I II III IV V VI VII

Intr.Op. Bals. 10,00,000/- 17,74,901/- 28,40,066/- 49,89,490/- 72,59,136/- 1,03,91,789/- 1,37,13,547/-

Add:-Net

Profit

4,64,432/- 6,59,085/- 12,49,761/- 14,09,478/- 19,39,677/- 21,33,751/- 21,57,703/-

Salary to

Partners

5,10,469/- 7,06,080/- 12,99,664/- 14,60,169/- 19,92,977/- 21,88,008/- 22,12,076/-

Total 19,74,901/- 31,40,066/- 53,89,491/- 78,59,138/- 1,11,91,792/- 1,47,13,551/- 1,80,83,330/-

Less Drawings 2,00,000/- 3,00,000/- 4,00,000/- 6,00,000/- 8,00,000/- 10,00,000/- 13,00,000/-

Closing Bals 17,74,901/- 28,40,066/- 49,89,491/- 72,59,138/- 1,03,91,792/- 1,37,13,551/- 1,67,83,330/-

I II III IV V VI VII

Intr. Op Bals 10,00,000/- 17,74,901/- 28,40,066/- 49,89,491/- 72,59,138/- 1,03,91,792/- 1,37,13,551/-

Add :- Net

Profit

4,64,432/- 6,59,085/- 12,49,761/- 14,09,478/- 19,39,677/- 21,33,751/- 21,57,703/-

Salary to

Partners

5,10,469/- 7,06,080/- 12,99,664/- 14,60,169/- 19,92,977/- 21,88,008/- 22,12,076/-

Total 19,74,901/- 31,40,066/- 53,89,491/- 78,59,138/- 1,11,91,792/- 1,47,13,551/- 1,80,83,330/-

Less

Drawings

2,00,000/- 3,00,000/- 4,00,000/- 6,00,000/- 8,00,000/- 10,00,000/- 13,00,000/-

Closing Bals 17,74,901/- 28,40,066/- 49,89,491/- 72,59,138/- 1,03,91,792/- 1,37,13,551/- 1,67,83,330/-


Statement Showing Projected Cash Flow :-


Cash Flow

Opening Balance Nil 9,39,839/- 15,75,993/- 27,66,346/- 30,99,742/- 30,76,147/- 23,60,004/-

Partners contribution 20,00,000/- -- -- -- -- -- --

Term loan 55,00,000/- -- -- -- -- -- --

Gross Profit 1,08,00,000/- 1,08,00,000/- 1,44,00,000/- 1,44,00,000/- 1,80,00,000/- 1,80,00,000/- 1,80,00,000/-

Total (A) 1,83,00,000/- 1,17,39,839/- 1,59,75,993/- 1,71,66,346/- 2,10,99,742/- 2,10,76,147/- 2,03,60,004/-

Out flow

1.Projected Investment 75,00,000/- -- -- -- -- -- --

2.Indirect Expenditure 64,74,400/- 59,90,560/- 68,46,960/- 62,51,840/- 73,80,800/- 65,86,400/- 66,36,400/-

3.Partners Drawing 4,00,000/- 6,00,000/- 8,00,000/- 12,00,000/- 16,00,000/- 20,00,000/- 26,00,000/-

4.Term Loan Repaid 15,14,466/- 14,04,466/- 12,94,466/- 11,84,466/- 10,74,466/- 9,64,466/- 8,54,454/-

5.Income tax 4,71,294/- 4,71,294/- 6,68,820/- 12,68,221/- 14,30,298/- 19,68,329/- 21,65,273/-

6.Increase in working capital 5,00,000/- 5,00,000/- 15,00,000/- 20,00,000/- 30,00,000/- 35,00,000/- 35,00,000/-

7.S.T.Investment 5,00,000/- 5,00,000/- 15,00,000/- 20,00,000/- 30,00,000/- 35,00,000/- 35,00,000/-

Total (B) 1,73,60,160/- 1,01,63,846/- 1,32,09,647/- 1,40,66,604/- 1,80,23,595/- 1,87,16,139/- 1,92,80,430/-

A-B Balance 9,39,839/- 15,75,993/- 27,66,346/- 30,99,742/- 30,76,147/ 23,60,004/- 10,79,574/-

_____________________________________________________

_____________________________________________________

_____________________________________________________

_____________________________________________________

_____________________________________________________


Statement Showing Projected D.S.C.R.Ratio


N.P.Ratio 12.00% 16.86% 23.68% 26.67% 29.27% 32.16% 32.52%

G.P.Ratio 53.57% 53.57% 53.57% 53.57% 53.57% 53.57% 53.57%

D.S.C.R.Ratio 2.69 3.42 5.83 6.87 9.88 11.83 13.29

Notes & Assumptions forming part of project report :-

1. Project report is prepared as per some assumptions & notes assumed these & notes assumptions are as under in

details.

2. Interest on term loan is taken @14.00% three monthly reducing while the bank is charging daily reducing balance

method of which interest in actual will be lower than as shown in the project report.

3. Partners were contributing Rs.20,00,000/- utilized for the purpose of the purchase of the 25% contribution in the

25% contribution in the project cost. (For the details vide the agreement of the purchase)

4. Depreciation charged on the assets as per the rates in sec. 32 of the income tax act 1961.applicable for the financial

year 2007-2008 using reducing balance method.

5. Partners were going to invest the surplus funds over the expenditure & drawings in to the short term investment &

in the project report working capital are increase but income from this investment is totally ignored.

6. Loan repayment is taken in equally installment of principle amount throughout the five years & interest on

reducing balances.

7. All other expenses are taken as per current years expenses scale & increased in subsequent years.

project report - mineral water project...

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