smnv finance (6)

pricetg

35650

15450

1015

200100

Fixed Cost priceFactory Rent 15000Electricity Charges 333.333333333333Supervision 8000

Variable Cost priceexecutive sRaw Materials #VALUE!

Labor Cost 8000Transportation Cost 500Delivery Cost 50

Miscellaneous charges 3000

Monthly Capacity to Produce 15

i. Resistors ii. Capacitors iii. Microcontroller iv. Wires vi. Moisture sensor(with PCB) vii. LED’s viii. Switches ix. Cabinet x. LCD display

E16

Shishir kumar: fixed cost irrespective of units produced

E26

Shishir kumar: Delivery Charge per product

units required total price6 #VALUE!4 1401 6508 1201 4502 204 601 2002 200

TOTAL #VALUE!

unit Total 1 15000

30 100002 16000

MC TableTotal fixed cost 41000 Output Total Costunit 100 #VALUE!

1 #VALUE! 150 #VALUE!4 32000 200 #VALUE!

15 7500 250 #VALUE!375 18750 300 #VALUE!

1 3000 350 #VALUE!total Variable cost #VALUE! 400 #VALUE!Total cost= 102250 450 #VALUE!

500 #VALUE!25 375 550 #VALUE!

600 #VALUE!Average total cost #VALUE! 650 #VALUE!Average variable cost #VALUE! 700 #VALUE!Average Fixed cost #VALUE! 750 #VALUE!Total cost #VALUE! 800 #VALUE!Total Variable cost #VALUE! 850 #VALUE!Total fixed cost #VALUE! 900 #VALUE!Marginal Cost 950 #VALUE!Marginal product 1000 #VALUE!Marginal revenue 1050 #VALUE!Average product 1100 #VALUE!total revenue 1150 #VALUE!Average revenue 1200 #VALUE!total product 1250 #VALUE!econimic profit 1300 #VALUE!break event point 1350 #VALUE!

G12

Shishir kumar: Cost price of assembling a device

J21

Shishir kumar: Calculated by adding all fixed cost and variable cost(depends on unit of product, like if a labor is going to produce 2 unit per day the , to produce 200 per month of 25 working dats,we need 4 labors, smimlarly to produce 400 units we need 8 labors @ 5000 per month) divided by number of products produced

F24

Shishir kumar: number of labors

Profit maximising 1400 #VALUE!1450 #VALUE!1500 #VALUE!1550 #VALUE!1600 #VALUE!1650 #VALUE!1700 #VALUE!1750 #VALUE!1800 #VALUE!1850 #VALUE!1900 #VALUE!1950 #VALUE!2000 #VALUE!2050 #VALUE!2100 #VALUE!2150 #VALUE!2200 #VALUE!2250 #VALUE!2300 #VALUE!2350 #VALUE!2400 #VALUE!2450 #VALUE!2500 #VALUE!2550 #VALUE!2600 #VALUE!2650 #VALUE!2700 #VALUE!2750 #VALUE!2800 #VALUE!2850 #VALUE!2900 #VALUE!2950 #VALUE!3000 #VALUE!3050 #VALUE!3100 #VALUE!3150 #VALUE!3200 #VALUE!3250 #VALUE!3300 #VALUE!3350 #VALUE!3400 #VALUE!3450 #VALUE!3500 #VALUE!3550 #VALUE!3600 #VALUE!3650 #VALUE!3700 #VALUE!3750 #VALUE!

3800 #VALUE!3850 #VALUE!3900 #VALUE!3950 #VALUE!4000 #VALUE!4050 #VALUE!4100 #VALUE!4150 #VALUE!4200 #VALUE!4250 #VALUE!4300 #VALUE!4350 #VALUE!4400 #VALUE!4450 #VALUE!4500 #VALUE!4550 #VALUE!4600 #VALUE!4650 #VALUE!4700 #VALUE!4750 #VALUE!4800 #VALUE!4850 #VALUE!4900 #VALUE!4950 #VALUE!5000 #VALUE!5050 #VALUE!5100 #VALUE!5150 #VALUE!5200 #VALUE!5250 #VALUE!5300 #VALUE!5350 #VALUE!5400 #VALUE!5450 #VALUE!5500 #VALUE!5550 #VALUE!5600 #VALUE!5650 #VALUE!5700 #VALUE!5750 #VALUE!5800 #VALUE!5850 #VALUE!5900 #VALUE!5950 #VALUE!6000 #VALUE!6050 #VALUE!6100 #VALUE!6150 #VALUE!

8600 #VALUE!8650 #VALUE!8700 #VALUE!8750 #VALUE!8800 #VALUE!8850 #VALUE!8900 #VALUE!8950 #VALUE!9000 #VALUE!9050 #VALUE!9100 #VALUE!9150 #VALUE!9200 #VALUE!9250 #VALUE!9300 #VALUE!9350 #VALUE!9400 #VALUE!9450 #VALUE!9500 #VALUE!9550 #VALUE!9600 #VALUE!9650 #VALUE!9700 #VALUE!9750 #VALUE!9800 #VALUE!9850 #VALUE!9900 #VALUE!9950 #VALUE!

10000 #VALUE!10050 #VALUE!10100 #VALUE!10150 #VALUE!10200 #VALUE!10250 #VALUE!10300 #VALUE!10350 #VALUE!10400 #VALUE!10450 #VALUE!10500 #VALUE!10550 #VALUE!10600 #VALUE!10650 #VALUE!10700 #VALUE!10750 #VALUE!10800 #VALUE!10850 #VALUE!10900 #VALUE!10950 #VALUE!

15800 #VALUE!15850 #VALUE!15900 #VALUE!15950 #VALUE!16000 #VALUE!16050 #VALUE!16100 #VALUE!16150 #VALUE!16200 #VALUE!

Marginal Cost

#VALUE!#VALUE!#VALUE!#VALUE!

#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!

K21

Shishir kumar: what does negative MC means? And why is it negative? AM I missing something or do I need to consider something else?

#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!

#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!

2535

65015

10010

15200100

Sprinklers(number same as sensor)Pipes

i. Resistors ii. Capacitors iii. Microcontroller iv. Wires

vi. Moisture sensor(with PCB) vii. LED’s

viii. Switches ix. Cabinet x. LCD display

Direct material costFor MotherboardResistors 25 var Moisture sensorsCapacitors 35 var LedMicrocontroller 650 var SprinklersWires 15 var PipesSwitches 15 var To close water valveLCD 100 TotalTotal 840

2016 Though min total product cost is 1250 for 1 hectare land holding but now our target segment has changedTotal land(10 lakh) Landholdings Var.units MotherboaVariable coMotherboarTotal cost3.2 lakh land holding 2-5 hectare 8 1 3280 840 41202.4 lakh land holding 5-8 hectare 15 1 6150 840 69901.6 lakh land holding 8-10 hectare 22 2 9020 1680 10700

More than 10 – 7.251-10 – 80 %Less than 1 – 12.31Thus, in order to work with 2-5, 6-8 and 9-11, we have equally distributed 1-10 hectare range which constitutes of 8 lakh hectare, into 10 equal part. This will be equal to .8 lakh in each segment. Thus 2-5 will be .8*4=3.2 lakh land holding range

Indirect Manufacturing cost








More than 10 – 7.251-10 – 80 %Less than 1 – 12.31



More than 10 – 7.251-10 – 80 %Less than 1 – 12.31

Thus, in order to work with 2-5, 6-8 and 9-11, we have equally distributed 1-10 hectare range which constitutes of 8 lakh hectare, into 10 equal part. This will be equal to .8 lakh in each segment. Thus 2-5 will be .8*4=3.2 lakh land holding range

Moisture sensors 10010

150100

To close water valve 50 assumed410

Though min total product cost is 1250 for 1 hectare land holding but now our target segment has changed 30%land holdinProportion CO Price( cost plus)

320000 480 1977600 5356 2570880240000 600 4194000 9087 5452200160000 160 1712000 13910 2225600

1240 7883600 10248680average pri 8265.065



320000 640 2636800 5356 3427840240000 720 5032800 9087 6542640160000 240 2568000 13910 3338400

1600 10237600 13308880average pri 8318.05



320000 960 3955200 5356 5141760240000 960 6710400 9087 8723520160000 320 3424000 13910 4451200

2240 14089600 18316480average pri 8177



320000 1440 5932800 5356 7712640240000 1320 9226800 9087 11994840160000 560 5992000 13910 7789600

3320 21151600 27497080average pri 8282.253


320000 2080 8569600 5356 11140480240000 1680 11743200 9087 15266160160000 800 8560000 13910 11128000

4560 28872800 37534640average pri 8231.281


Mar-16 Nov-16 Mar-17 Nov-17 Mar-18COGS 3,442,640 5,163,960 5,544,050 5,544,050 7,535,375Expenses 660,000 660,000 718,500 718,500 780,495TOTAL EXPENSES 4,102,640 5,823,960 6,262,550 6,262,550 8,315,870Revenue 4,099,472 6,149,208 6,654,440 6,654,440 9,158,240Gross Profit -3,168 325,248 391,890 391,890 842,370Depreciation 20,000 20,000PBIT -3,168 305,248 391,890 371,890 842,370Tax 76,312 97,973 92,973 210,593Net Profit 228,936 293,918 278,918 631,778Investments Made 100,000Cash Left 6,396,832 6,645,768 6,939,686 7,238,603 9,370,381Cash Requirement 572,872 383,218 677,136 -1,077,267 1,054,511Fund Taken 1,500,000

6,500,000225,768 572,835

80,000 592,835298,918

D18

Shishir kumar:

Nov-18 Mar-19 Nov-19 Mar-20 Nov-207,535,375 11,085,433 11,085,433 15,014,996 15,014,996

780,495 848,157 848,157 922,024 922,0248,315,870 11,933,590 11,933,590 15,937,020 15,937,0209,158,240 13,748,540 13,748,540 18,767,320 18,767,320

842,370 1,814,950 1,814,950 2,830,300 2,830,30020,000 20,000 20,000

822,370 1,814,950 1,794,950 2,830,300 2,810,300205,593 453,738 448,738 707,575 702,575616,778 1,361,213 1,346,213 2,122,725 2,107,725

10,007,158 13,868,371 15,234,584 18,357,309 20,485,034-1,926,432 1,934,781 -702,436 2,420,289 20,485,0342,500,000 1,000,000

1,248,555 2,707,426 4,230,451

2,768,555 5,227,426 5,250,451

Balance Sheet 2016 2017 2018Current asset

cash 6,645,768 8,738,603 10,007,158A/R 0.00 0.00 2500000.00

Property, Plant and Equipment 0.00 0.00 0.00Equipment 100000.00 100000.00 100000.00

accumulated dep 20000.00 40000.00 60000.00Net Block 80000.00 60000.00 40000.00other assets

Investment

Total Assets 6725768.00 8798603.00 12547158.00

Current LiabilityAccounts payable 0.00 0.00 0.00

Short term loan 0.00 0.00 0.00

Long term liability 0.00 0.00 0.00Total Liability

Common Equity 4000000.00 4000000.00 4000000.00Preffered Equity 2500000.00 4000000.00 6500000.00Retained Earnings 225768.00 798603.00 2047158.00

Total Liability and Equity 6725768.00 8798603.00 12547158.00

2019 2020

15,234,584 20,485,0341000000.00 0.00

0.00 0.00100000.00 100000.00

80000.00 100000.0020000.00 0.00

16254583.52 20485034.24

0.00 0.001000000.00 0.00

0.00 0.00

4000000.00 4000000.007500000.00 7500000.004754583.52 8985034.24

16254583.52 20485034.24

2016 2017 2018Direct MaterialUnit Produced 1,240 1,600 2,240Direct Material Cost 7,883,600 10,237,600 14,089,600Direct Labor cost 288,000 384,000 480,000Indirect Cost

Electricity 120,000 120,000 120,000Frieghts 315,000 346,500 381,150

Cost of goods manufactured 8,606,600 11,088,100 15,070,750

0.9159947017

2019 2020

3,320 4,56021,151,600 28,872,800

480,000 576,000

120,000 120,000419,265 461,192

22,170,865 30,029,992

Income Statement0.2985945507129 0.376260061 0.50122076

Revenues 2016 2017 2018 2019No.of units sold 1,240 1,600 2,240 3,320Sales 10,248,680 13,308,880 18,316,480 27,497,080COGS 8,606,600 11,088,100 15,070,750 22,170,865Gross Margin 1,642,080 2,220,780 3,245,730 5,326,215Operating Cost

Admin Expense 120,000 126,000 132,300 138,915Sales & Marketing 180,000 189,000 198,450 208,373

Executive Salary 720,000 792,000 871,200 958,320Rent 180,000 198,000 217,800 239,580

Maintenance 120,000 132,000 141,240 151,127Total Operating Cost 1,320,000 1,437,000 1,560,990 1,696,314

Operating Profit 322,080 783,780 1,684,740 3,629,901

Interest 0 0 0 125,000

PBT 322,080 783,780 1,684,740 3,504,901Tax @ 25% 80,520 195,945 421,185 876,225Net Income 241,560 587,835 1,263,555 2,628,676

Income Statement0.365040943 0.968574

20204,560

37,534,64030,029,992

7,504,649

145,861218,791

1,054,152263,538 2016 2017 2018161,706 Debt

1,844,048 Owners Equ 4000000VC 2000000 1300000

5,660,601 Total 9300000

125,000

5,535,6011,383,9004,151,701

0.5 1 1.5 2 2.5 3 3.5 4 4.5 5 5.50

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

Chart Title

2019 20201000000

0 01000000

0.5 1 1.5 2 2.5 3 3.5 4 4.5 5 5.50

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

Chart Title

FY16 FY17 FY18Return Ratio

1 Gross profit 16.02% 16.69% 17.72%2 Net profit 2.36% 4.42% 6.90%3 Return on Asset 3.59% 6.68% 10.07%

Leverage Ratios1 Short term debt to Asset ratio 0.00% 0.00% 0.00%

Activity1 Total asset turnover 152.38% 151.26% 145.98%2 Current Ratio 0.00% 0.00% 0.00%3 Net working capital 65.63% 66.11% 68.50%4 Interest Coverage Ratio 0.00 0.00 0.00

Operating cycle ratiosInventory TurnoverDaily sales of inventory 0.05 0.05 0.05Daily Receivables 0.00 0.00 49.82Daily Payable 0.00 0.00 0.00

Avg Daily Sale 28078.58 36462.68 50182.14Avg COGS 23579.73 30378.36 41289.73

Cash Conversion Cycle 0.05 0.05 49.87

FY19 FY20

19.37% 19.99%9.56% 11.06%

16.17% 20.27%

6.15% 0.00%

169.17% 183.23%0.00% 0.00%

59.11% 54.58%28.04 44.28

0.05 0.0613.27 0.000.00 0.00

75334.47 102834.6360742.10 82273.95

13.33 0.06

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