Tea Plant Financial Statements

Estimated Sales
For Sachet
No. of packs (20 Sachet)
Per Pack Price(Rs.)
Sales (Amount in Rs. 000)
For Boxes (125 Grams):

No.of Boxes
Per Box Price (Rs.)

No.of Boxes
Per Box Price (Rs.)
Total Sales Revenue

Amount in (Rs. 000)
Sales
2,013
2,014
2,015
67,133
82,938
83,916
45
45
45
3,021
3,732
3,776
939,456
1,067,326
1,174,320
27
27
27
25,365
28,818
31,707
806,400
996,800
1,008,000
):
):
55
55
55
44,352
54,824
55,440
72,738
87,374
90,923
Depreciation
Assets
Book Value
Building
7,875
Plant and Machinary
1,560
Furniture and Fixture

Vehicle
Land
Total
20
1,200
900
11,555
Depreciation
Rate
Dep.Exp
Total Depreciation Expens
5%
394
10%
156
6%
20%
240
791
Accumulated Dep.
791
791
791
1582
791
2373
791
Total Cost of Production

2,013 (Rs 000)
Raw material
65,597
Cost of Labor
2,250
Depreciation
791
Factory Overhead
Fixed OH
Variable OH
Cost of goods manufactured
502
1,512
70,652
2,014 (Rs 000)
2,015
(Rs 000)
73,796
73,796
2,250
2,250
791
791
502
502
1,701
1,701
79,040
79,040
Total capital
Source
NBP (@14%)
Equity
Total
Total capital
Ratio
Amount (Rs. 000)

60%
11,225
40%
7,484
100%
18,709
Estimated Cash Flow Statements
Years Ending Dec 31

Sources of Funds
Operating profit
Depreciation
total funds from operation
other sources:
NBP Loan
Bank Borrowings
Capital
Total sources of funds
Application of funds
Investment in Fixed Assets
Preproduction expenses
Contingencies
Interest During Const.
Repayment of :
NBP Loan
Bank borrowings
Financial Charges on:
Long Term loans
Bank borrowings
Payment of :
Taxes
Dividends
Worker's Fund
Short term investments
Increase in Current Assets(other than Cash)
Total Applications
Cash Surplus
Cash at Beginning of Year
Cash at end of Year
ash Flow Statements

End of Construction
2,012
0
0
Operating Years
2,013
2,014
Rs 000
Rs 000
6,879
6,692
791
791
2,015
Rs 000
9,303
791
7,670
7,483
10,094
11,225
1,000
7,484
0
2,900
0
0
0
0
0
0
0
19,709
10,570
7,483
10,094
11,555
505
20
1,260
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,123
1,200
1,123
2,700
0
0
1,572
100
1,414
390
1,257
270
0
6,355
0
0
0
0
8,896
1,579
147
340
0
1,211
1,475
137
317
2,500
94
19,695
10,568
7,403
9,873
14
0
3
14
80
17
221
97
14
17
97
317
Snapple Tea Company, (Proposed), Ar

Estimated Balan
Year ending Dec 31
Assets:
Current Assets
Cash and Bank Balance
Accounts receivables
Inventories:
raw material
Finished Goods
Stores & Spares
Advances and Prepayments
Total current assets
Fixed Assets:
Fixed Assets at cost
Less: accumulated Depriciation
Fixed Assets Net
Intangibles
Total Fixed Assets
Total Assets
Liabilities and Equity
Current liabilities:
Bank Borrowings
Taxes Payable
Dividend Payable
Worker's Fund Payable
Current maturities of LT Loans
Total Current Liabilities
Long Term Debts
PICIC Loan
Term Finance Certificates
Total Long Term Debt
Equity
Capital
Retained Earnings
Total Equity
Total Debt and Equity

Current ratio
Difference
ompany, (Proposed), Arif Wala Road, Bahawal Nagar

Estimated Balance Sheets (Rs. 000)
2,012
2,013
2,014
2,015
14
0
0
17
0
1,818
97
0
2,184
317
2,500
2,273
6,325
0
10
20
6,325
7,065
12
30
6,325
7,904
13
35
6,325
7,904
13.5
40
6,369
15,268
16,558
19,373
11,555
0
11,555
1,785
13,340
19,709
11,555
791
10,764
1,428
12,192
27,460
11,555
1,582
9,973
1,071
11,044
27,602
11,555
2,373
9,182
714
9,896
29,269
1,000
0
0
0
0
1,000
3,900
1,579
147
340
1,123
7,088
2,700
1,475
137
317
1,123
5,752
0
2,415
224
519
1,123
4,281
11,225
0
11,225
10,103
0
10,103
8,980
0
8,980
7,857
0
7,857
7,484
0
7,484
7,484
2,785
10,269
7,484
5,387
12,871
7,484
9,648
17,132
Equity
ies:
bts
19,709
27,460
27,603
29,269
6.4
0
2.2
0
2.9
-1
4.5
0
Estima
Year ending on Dec 31.
sales
Cost of Goods Sold
Gross Profit
General & Admn. Expenses
Selling Exp.
Total Operating Exp.
Operating Profit
Other Expenses
PICIC Loan 14%
Bank Borrowings 10%
Amortization(over 3 years)
Worker's Fund
Net Profit before Tax
Tax
Net Profit
Dividend 5%
Retained Earnings
Total Reatined Earning
Estimated Income Statements

Year ending on Dec 31.
2013
72,738
87,374
2015s
Rs.000
90,923
63,587
9,151
78,201
9,173
79,040
11,883
1,545
727
2,272
6,879
1,607
874
2,481
6,692
1,671
909
2,580
9,303
1,572
100
357
4,851
340
4,511
1,579
2,932
147
2,785
1,414
390
357
4,531
317
4,214
1,475
2,739
137
2,602
1,257
270
357
7,419
519
6,900
2,415
4,485
224
4,260
2,785
5,387
9,648
Rs. 000
sales
Cost of Goods Sold
Cost of Goods Sold
Gross Profit
Operating Expenses
Selling Exp.
Operating Profit
Other Expenses
PICIC Loan 14%
Bank Borrowings 10%
Profit Before tax and Worker's Fund
Worker's Fund
Tax
Net Profit
Dividend 5%
Retained Earnings
Total Reatined Earning
2014
Rs.000
1 Sales
2 CGS
3 Gross.Profit
4 Operating Profit
5 Net Profit
6 Dividend
7 Retained Earning
8 Cuurent Assets
9 Accounts receivables
9 Net Intengibles
10 Total Fixed Assets
11 Total Assets
12 Current liabilities:
13 Long Term Debts
14 Equity
15 Loan Repayment Schedual
16 NPV/IRR
Notes To Financial Statement

Notes To Income Statement
Estimated Sales
2,013
2,014
2,015
67,133
82,938
83,916
45
45
45
3,021
3,732
3,776
939,456
1,067,326
1,174,320
27
27
27
25,365
28,818
31,707
806,400
996,800
1,008,000
55
55
55
44,352
54,824
55,440
72,738
87,374
90,923
2013
2014
2015s
For Sachet
No. of packs (20 Sachet)
Per Pack Price(Rs.)
No.of Boxes
Per Box Price (Rs.)
No.of Boxes
Per Box Price (Rs.)
Total Sales Revenue
Amount in (Rs. 000)
Rs. 000
Rs.000
Rs.000
Cost of Goods Sold:

Opening Inventory
7,065
7,904
cost of production
70,652
79,040
79,040
Cost of Goods available for sale
70,652
86,105
86,944
7,065
7,904
7,904
63,587
78,201
79,040
Ending Inventory
Cost of Goods Sold
Gross Profit
9,151
9,173
11,883
1,545
1,607
1,671
727
874
909
2,272
2,481
2,580
Operating Profit
6,879
6,692
9,303
1,572
1,414
1,257
Bank Borrowings 10%
100
390
270
357
357
357
4,850
4,531
7,419
340
317
519
4,510
4,214
6,900
Tax
1,579
1,475
2,415
Net Profit
2,931
2,739
4,485
Operating Expenses
Selling Exp.
Other Expenses
PICIC Loan 14%
Profit Before tax and Worker's Fund

Worker's Fund
Dividend 5%
147
137
224
Retained Earning
2,785
2,602
4,261
Total Retained Earning
2785
5,387
9,648
Cash and Bank Balance
14
17
97
317
2,500
1,818
2,184
2,273
6,325
6,325
6,325
6,325
Finished Goods
7,065
7,904
7,904
Stores & Spares
10
12
13
13.5
20
30
35
40
6,369
15,267
16,558
19,373
1,818
2,184
2,273
1,785
1,785
1,428
1,071
357
357
357
1,785
1,428
1,071
714
11,555
11,555
11,555
11,555
791
1582
2373
11,555
10,764
9,973
9,182
1,785
1,428
1,071
714
Notes to Balance Sheet

Current Assets
Inventories:
raw material
Advances and Prepayments

Total current assets
Intangibles
Less:Amortization
Fixed Assets:
Fixed Assets at cost
Less: accumulated Depriciation
Fixed Assets Net
Intangibles
Total Fixed Assets
13,340
12,192
11,044
9,896
Total Assets
19,709
27,459
27,602
29,269
1,000
3,900
2,700
Taxes Payable
1,579
1,475
2,415
Dividend Payable
147
137
224
Worker's Fund Payable
340
317
519
Current maturities of LT Loans
1,123
1,123
1,123
1,000
7,089
5,752
4,281
11,225
10,102
8,979
7,856
11,225
10,102
8,979
7,856
7,483
7,483
7,483
7,483
2,785
5,387
9,648
7,483
10,268
12,870
17,131
19,708
27,459
27,601
29,268
Liabilities and Equity
Current liabilities:
Bank Borrowings
Total Current Liabilities
Long Term Debts

PICIC Loan
Term Finance Certificates
Total Long Term Debt
Equity
Capital
Retained Earnings
Total Equity
Total Debt and Equity
Total PICIC Loan
Repayment Period Interest Rate Interest

11225
10
14%
1572
1123
10103
14%
1414
1123
8980
14%
1257
1123
7857
14%
1100
1123
6734
14%
943
1123
5611
14%
785
1123
4488
14%
628
1123
3365
14%
471
1123
2242
14%
314
1123
1119
14%
157
1119
-18709
7670
7483
10094
Total funds from operation

IRR
NPV
Principal
16%
7,963
Total Schedual Payment

2694
2537
2380
2223
2066
1908
1751
1594
1437
1276
-18709
Total annual production capacit
For Sachet
Production
Opening Inventory
Available for Sale
Ending Inventory
Units Sold
For Boxes 125g
Production
Opening Inventory
Available for Sale
Ending Inventory
Units Sold
For Boxes 125g
Production
Opening Inventory
Available for Sale
Ending Inventory
Units Sold
roduction capacity at 90% operating Capacity
2013
2014
2015
74,592
0
74,592
7,459
67,133
83,916
7,459
91,375
8,392
82,983
83,916
8,392
92,308
8,392
83,916
1,043,840
0
1,043,840
104,384
939,456
1,174,320
104,384
1,278,704
117,432
1,161,272
1,174,320
117,432
1,291,752
117,432
1,174,320
896,000
0
896,000
89,600
806,400
1,008,000
89,600
1,097,600
100,800
996,800
1,008,000
100,800
1,108,800
100,800
1,008,000
Sr. No
1
2
3
4
5
6
7
8
9
10
Sr. No
1
2
3
4
5
6
Sr. No
1
2
3
4
5
Source
Current Assets
Raw Material Inventory
Finished Goods Inventory
Equipment Stores & Spares
Total Inventory
Prepaid Expenses
Account Receivable
Cash
Total Current Assets

Less Borrowing
Initial Permanent NWC
Assumption
Snapple Tea Company, (Proposed), Arif Wala Road, Bahawal Nagar

Estimated Cost of Project
Items
Land
Civil Works
Plant and Machinery
Furniture and Fixture
Vehicles
Interest
Pre-production Expenses
Installation charges
Contingencies
Total Fixed Cost
Net Initial Working Capital
Total Cost of Project
Total Cost ( Rs. in,000)

900
7,875
1,550
20
1,200
1,260
505
10
20
13,340
5,369
18,709
Estimated Cost of Civil Works

Area in
sq. ft.
Item
Type of Building
Main Factory Building
RCC
3,375
Warehouse
RCC
2,250
Office Block
RCC
1,575
Canteen
RCC
450
Wash rooms
RCC
225
Free Area
1,125
Total
9,000
Estimated Cost of Plant and Machinery

Items and Specification
Quantity
Mixer
Machine for 250g Boxes
Machine for 125g Boxes
Machine for Sachet 8grams
Machine for Labeling and Printing
Total
Estimated Cost of Net Initial Working Capital
Cost/Unit(000)
2
2
2
2
2
200
185
185
175
60
10
805
Amount (Rs. 000)
urrent Assets
w Material Inventory
6,325
nished Goods Inventory
6,986
uipment Stores & Spares
10
13,321
epaid Expenses
count Receivable
20
1,818
200
otal Current Assets

ess Borrowing
tial Permanent NWC
Bank will give loan of 75% of total inventory.
15,359
9,991
5,368
wal Nagar
Total Cost
(Rs 000)
Rate/sq. ft. (Rs.)

1,000
3,375
1,000
2,250
1,000
1,575
1,000
450
1,000
225
5,000
7,875
Total Cost(Rs, 000)

400
370
370
350
60
1550

Tea Plant Financial Statements

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Tea Plant Financial Statements

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Estimated Sales

For Boxes (125 Grams):

For Boxes (250 Grams):

Total Sales Revenue

Plant and Machinary

Furniture and Fixture

Total Depreciation Expens

Total Cost of Production

2,014 (Rs 000)

Amount (Rs. 000)

Estimated Cash Flow Statements

Years Ending Dec 31

Cash at end of Year

ash Flow Statements

Snapple Tea Company, (Proposed), Ar

Total Debt and Equity

ompany, (Proposed), Arif Wala Road, Bahawal Nagar

Estimated Income Statements

10 Total Fixed Assets

13 Long Term Debts

15 Loan Repayment Schedual

Notes To Financial Statement

Cost of Goods Sold:

Cost of Goods available for sale

Total Operating Exp.

Bank Borrowings 10%

Net Profit before Tax

Profit Before tax and Worker's Fund

Total Retained Earning

Cash and Bank Balance

Short term investments

Stores & Spares

Notes to Balance Sheet

Advances and Prepayments

Total Fixed Assets

Worker's Fund Payable

Current maturities of LT Loans

Liabilities and Equity

Total Current Liabilities

Long Term Debts

Total PICIC Loan

Repayment Period Interest Rate Interest

Total funds from operation

Total Schedual Payment

Total annual production capacit

roduction capacity at 90% operating Capacity

Total Current Assets

Snapple Tea Company, (Proposed), Arif Wala Road, Bahawal Nagar

Total Cost ( Rs. in,000)

Estimated Cost of Civil Works

Main Factory Building

Estimated Cost of Plant and Machinery

Amount (Rs. 000)

nished Goods Inventory

uipment Stores & Spares

otal Current Assets

tial Permanent NWC

Bank will give loan of 75% of total inventory.

Rate/sq. ft. (Rs.)