PROJECT REPORT

OF

M/S KAMLA HARI GROUP OF INSTITUTE SOCIETY

Office PLOT NO. W-2-69 (JUHI KHURD), DAMODAR NAGAR,

Address : BARRA, KANPUR-208027

Work PLOT NO. W-2-69 (JUHI KHURD), DAMODAR NAGAR,

Address : BARRA, KANPUR-208027
 INDEX

S.NO. PARTICULARS ANNEXURE NO.

1 FACILITIES REQUESTED I

2 BRIEF PROFILE OF FIRM II

3 PROMOTERS AND MANAGEMENT III

4 COST OF PROJECT IV

5 BASIC ASSUMPTIONS V

6 PROFITABILITY STATEMENT VI

7 STATEMENTS OF RAW MATERIAL AND FINISHED GOODS VII

8 CALCULATION OF RAW MATERIAL VIII

9 D.S.C.R IX

10 FINANCIAL INDICATORS X

11 PROJECTED BALANCE SHEET XI

12 DEPRICIATION ON FIXED ASSET XII

13 INTEREST AND REPAYMENT SCHEDULE XIII

14 CASH FLOW STATEMENT XIV

 Behind Agra Road Police Chauki,
ATENDRA KULDEEP CO. Near Gama Devi Mandir,
CHARTERED ACCOUNTANT Mainpuri (U.P)-205001,
PH. 8115094103, 9897741888

PROJECT REPORT
M/S KAMLA HARI GROUP OF INSTITUTE SOCIETY
PLOT NO. W-2-69 (JUHI KHURD), DAMODAR NAGAR, BARRA, KANPUR-208027

FACILITIES REQUESTED
(Annexure I)
(Rs. In Lacs)
S.NO. PARTICULARS AMOUNT

1.) TERM LOAN 1,467.50

2.) WORKING CAPITAL LOAN -

1,467.50
 M/S KAMLA HARI GROUP OF INSTITUTE SOCIETY
BRIEF PROFILE OF FIRM
(Annexure II)

PARTICULARS DETAILS

Name of Unit 0

Name of Proprietor DR. MANOJ KUMAR MISHRA

Location of Office
PLOT NO. W-2-69 (JUHI KHURD), DAMODAR
NAGAR, BARRA, KANPUR-208027

Location of Institute
PLOT NO. W-2-69 (JUHI KHURD), DAMODAR
NAGAR, BARRA, KANPUR-208027

Distt. KANPUR

Pan No. AABAK8207H

Whether a back ward Distt. No

Constitution SOCIETY

Line of activity COLLEGE

Sector Private

Facility Type Term Loan

Bank
 PROMOTERS AND MANAGEMENT
(Annexure III)

MANAGEMENT

The firm will be managed by : DR. MANOJ KUMAR MISHRA

PROMOTERS PROFILE

A.) DR. MANOJ KUMAR MISHRA

1 Full Name DR. MANOJ KUMAR MISHRA

2 Father's Name

3 Status : Individual

4 Age

5 Sex MALE

PLOT NO. W-2-69 (JUHI KHURD), DAMODAR

6 Office Address : NAGAR, BARRA, KANPUR-208027

7 PLOT NO. W-2-69 (JUHI KHURD), DAMODAR

Residential Address NAGAR, BARRA, KANPUR-208027

8 Pan Card No.

He has good administrative ability to manage all the

affairs of the business.He has done some work in the
9 Experience :
agriculture field. The member is a person of good
worthiness and repute.

10 Functional Responsibility
in the unit :Properitorship

11 Association with other units

as proprietor/partner : No
 PROJECT REPORT
M/S KAMLA HARI GROUP OF INSTITUTE SOCIETY

PLOT NO. W-2-69 (JUHI KHURD), DAMODAR NAGAR, BARRA, KANPUR-208027

Cost of Project and Means of Finanace

(Annexure IV)
(Rs. In Lacs)
S.NO. PARTICULARS AMOUNT
COST OF PROJECT

1 Building 1700.00

2 Furnitures 30.00

3 Computers & Printers 20.00

4 Books & Journals 20.00

5 Machinery & Equipements 180.00

6 Working Capital Magrin 18.50

1968.50
MEANS OF FINANCE

1 Promoters Contribution 501.00

2 Term Loan 1,467.50

3 Cash Credit -
1,968.50
 KAMLA HARI GROUP OF INSTITUTE SOCIETY
Basic Assumptions
1.) BASIS OF CALCULATION
S.NO PARTICULARS TOTAL
1.) NOS. OF WORKING DAYS IN A YEAR 300

2.) NOS. OF DAYS IN MONTH 30

3.) NOS. OF SHIFTS 1

4.) NOS. OF HOURS IN A SHIFT 8

WAGES AND SALARY EXPENSES (Per Month)

POST SALARY No.of Person P.M.Salary

Director 0.80 1.00 0.80

Principal 0.65 1.00 0.65

Professor In Charge (HOD) 0.45 15.00 6.75

Teachers 0.25 170.00 42.50

Librarian 0.15 3.00 0.45

Lab Incharge 0.10 5.00 0.50

System Manager/Analyst 0.15 2.00 0.30

Hardware Supervisor 0.15 2.00 0.30

Computer Technical Asst 0.10 2.00 0.20

Attendant 0.05 2.00 0.10

Registrar 0.10 1.00 0.10

Finance Officer 0.15 1.00 0.15

Supervisor 0.10 5.00 0.50

 Cashier 0.10 1.00 0.10

Accountant 0.08 1.00 0.08

Gardner 0.06 2.00 0.12

4th Class Staff 0.05 15.00 0.75

TOTAL 229.00 54.35

MONTHLY SALARY 5,400,000

YEARLY SALARY 64,800,000 648.00

Increment @ 15% over Previous Year - 745.20

TOTAL 64,800,000

It is assumed that the labour charges will be

calculated as Under .

S.no. Particulars Salary per worker Amounts yearlly

1 115 Skilled Workers 30000.00 64800000.00

Total 64800000.00
Wages will be increased 15% Every Year.

3.) UTILITIES

(A) POWER

It is Assumed that a power connection of 25 K.V.A will be taken and Its consumption will be

calculated as Rs. 120000 PM And there after 10% increased each year

(B) TRANSPORTATION AND PACKING

It is assumed that the transportation charges will charged on basis of total Revenue and it will

be calculated as Rs. 0.25

4.) CALCULATION OF WORKING CAPITAL
PERIOD
PARTICULARS GROSS WC MARGIN TOTAL

Stock of Finished Goods 100.05 25% 25.01

Recievables 6 weeks 100.05 40% 40.02

200.10 65.03

MPBF 135.07

5.) REPAIRS & MAINTAINANCE

The cost of repair and maintainance has been taken Rs. 8.20 Lacs in the first year. In the
next year cost of repair and maintainance has been proposed to increase by 10%.

6.) INSURANCE
It has been taken Rs.0.05 Lacs per year.

7.) INTEREST TERM LOAN AND W/C LOAN

It has been taken @ 10.95% upon the balance on term Loan and working Capital Loan.

8.) DEBTORS AND CREDITORS

It is assumed that debtors shall give and take a 7 days period of credit for payment and

also due to business is being in intial stage no credit will be available for the firm.

9.) STOCK Not Applicable

856.98 985.53 1,133.36 1,303.36 1,498.86

WAGES AND SALARY EXPENSES (Per Year)

20-21 21-22 22-23 23-24 24-25 25-26 26-27

648.00 745.20 856.98 985.53 1133.36 1303.36 1498.86

25 390

9750 12
117000
 KAMLA HARI GROUP OF INSTITUTE SOCIETY
Revenue, Expenditure & Profitability Assesment
SN PARTICULAR Actual Actual Actual Esti. PROJ. PROJ. PROJ. PROJ. PROJ. PROJ.
A. INCOME 31.03.18 31.03.19 31.03.20 31.03.21 31.03.22 31.03.23 31.03.24 31.03.25 31.03.26 31.03.27
FEES & REVENUE COLLECTED 82.09 68.21 101.58 931.50 1,300.63 1,435.09 1,557.10 1,712.81 1,884.09 2,072.50

TOTAL 82.09 68.21 101.58 931.50 1,300.63 1,435.09 1,557.10 1,712.81 1,884.09 2,072.50
B. COST OF OPERATIONS
RAW MATERIAL AND OTHER
- - - - - - - - - -
CONSUMABLES
WAGES AND SALARY 26.94 14.02 28.79 453.60 745.20 856.98 985.53 1,133.36 1,303.36 1,498.86
POWER & FUEL 1.36 0.76 0 18.00 19.80 22.18 24.84 28.56 32.85 37.77
TRANSPORTATION CHARGES 3.82 2.24 0 4.66 6.50 7.18 7.79 8.56 9.42 10.36
REPAIRS & MAINTAINANCE 2.46 5.54 6.87 4.66 6.50 7.18 7.79 8.56 9.42 10.36 Conv.chg
OPERATIONAL & ADMINISTRATION EXP. 15.93 12.41 43.97 13.97 26.01 28.70 31.14 34.26 37.68 41.45
DEPRICIATION 22.91 23.43 18.10 228.00 183.45 162.52 144.43 128.64 114.76 102.50
GROSS OPERATING COST 73.41 58.40 97.73 722.89 987.47 1,084.73 1,201.50 1,341.94 1,507.49 1,701.31

ADD: OPENING FINISHED STOCK - - - - - - - - - -

LESS: CLOSING FINISHED STOCK 0.00 0.00 0 - - - - - - -

NET OPERATING COST 73.41 58.40 97.73 722.89 987.47 1,084.73 1,201.50 1,341.94 1,507.49 1,701.31
GROSS PROFIT 8.68 9.81 3.85 208.61 313.16 350.36 355.60 370.87 376.60 371.19
C. OTHER EXPENSES
OTHER EXPENSES 5.54 6.19 0 18.63 26.01 28.70 31.14 34.26 37.68 41.45
INSURANCE 0 0.00 0 2.33 13.01 14.35 15.57 17.13 18.84 20.73
INTEREST ON TERM LOAN 0 1.61 0.61 106.89 128.74 111.47 92.38 71.28 47.96 22.19
INTEREST ON W/C LOAN 1.69 0.00 0 - - - - - - -
TOTAL 7.23 7.81 0.61 127.85 167.75 154.52 139.09 122.67 104.49 84.37
PROFIT BEFORE TAX 1.45 2.00 3.24 80.76 145.41 195.85 216.51 248.21 272.12 286.83
PROVISION FOR TAX 0.00 0.00 - - - - - - -
PROFIT AFTER TAX 1.45 2.00 3.24 80.76 145.41 195.85 216.51 248.21 272.12 286.83
OPENING BALANCE - 80.76 226.17 422.02 638.52 886.73 1,158.85
WITHDRWALS - - - - - - -
CLOSING BALANCE 0.00 0.00 0.00 80.76 226.17 422.02 638.52 886.73 1,158.85 1,445.67

1.77 2.94 3.19 8.67 11.18 13.65 13.90 14.49 14.44 13.84
 8200090

100000
82.0009

2018-19 2019-20
246200
100000
2.46
 STATEMENT OF TOTALS FEE RECEIVED FROM COLLEGE

(Rs. in Lacs)
S.NO PARTICULAR 20-21 21-22 22-23 23-24 24-25 25-26
A.

AMOUNT AMOUNT AMOUNT AMOUNT AMOUNT AMOUNT

REVENUE FEES COLLECTED 931.50 1,300.63 1,435.09 1,557.10 1,712.81 1,884.09

REVENUE FROM SALE OF
PROSPECTUS - - - - - -
REVENUE FROM
ADDMISSION FEES - - - - - -

NET SALES 931.50 1,300.63 1,435.09 1,557.10 1,712.81 1,884.09

4.66

Calculation of Fee Receipts of First Year

S.No. Particulars Student Fees Amount
 OLD COURCES
1 B.S.C. Ist Year 240 11000 2640000.00
IInd Year 240 11000 2640000.00
IIIrd Year 240 11000 2640000.00
2 B. Ed Ist Year 50 51000 2550000.00
IInd Year 50 25000 1250000.00
3 B.T.C. Ist Year 50 40000 2000000.00
IInd Year 50 40000 2000000.00
4 B.A. Ist Year 420 5000 2100000.00
IInd Year 420 5000 2100000.00
IIIrd Year 420 5000 2100000.00
TOTALS OLD COURCES 22020000.00
NEW COURCES
5 ITI 123 40000.00 4920000.00
6 B.S.C. AG Ist Year 208 25000.00 5200000.00
IInd Year 0 8000.00 0.00
IIIrd Year 0 6000.00 0.00
IVTh Year 0 6000.00 0.00
7 LLB Ist Year 78 35000.00 2730000.00
IInd Year 0 10000.00 0.00
IIIrd Year 0 10000.00 0.00
8 B.COM Ist Year 78 10000.00 780000.00
IInd Year 0 5000.00 0.00
IIIrd Year 0 5000.00 0.00
9 B. PHARMA Ist 65 120000.00 7800000.00
IInd Year 0 40000.00 0.00
IIIrd Year 0 30000.00 0.00
IVTh Year 0 30000.00 0.00
10 D. PHARMA Ist 39 130000.00 5070000.00
IInd Year 0 70000.00 0.00
11 ITEP Primary Ist yr 293 50000.00 14650000.00
IInd Year 0 30000.00 0.00
IIIrd Year 0 15000.00 0.00
IVTh Year 0 15000.00 0.00
12 ITEP Secondry Ist yr 260 50000.00 13000000.00
IInd Year 0 30000.00 0.00
IIIrd Year 0 15000.00 0.00
IVTh Year 0 15000.00 0.00
13 ITI 2YRS Ist yr 488 30000.00 14640000.00
IInd Year 0 15000.00 0.00
14 BBA 3 Year 39 30000.00 1170000.00
IInd Year 0 20000.00 0.00
IIIrd Year 0 10000.00 0.00
15 BCA 3 Year 39 30000.00 1170000.00
IInd Year 0 25000.00 0.00
IIIrd Year 0 20000.00 0.00
Totals New Cource 71130000.00
 Totals OLD + NEW 93150000.00

Calculation of Fee Receipts of Second Year

S.No. Particulars Student Rate Amount
OLD COURCES
1 B.S.C. Ist Year 240 11000 2640000.00
IInd Year 240 11000 2640000.00
IIIrd Year 240 11000 2640000.00
2 B. Ed Ist Year 50 51000 2550000.00
IInd Year 50 25000 1250000.00
3 B.T.C. Ist Year 50 40000 2000000.00
IInd Year 50 40000 2000000.00
4 B.A. Ist Year 420 5000 2100000.00
IInd Year 420 5000 2100000.00
IIIrd Year 420 5000 2100000.00
TOTALS OLD COURCES 22020000.00
NEW COURCES
5 ITI 132 40000.00 5280000.00
6 B.S.C. AG Ist Year 224 25000.00 5600000.00
IInd Year 221 8000.00 1768000.00
IIIrd Year 0 6000.00 0.00
IVTh Year 0 6000.00 0.00
7 LLB Ist Year 84 35000.00 2940000.00
IInd Year 83 10000.00 830000.00
IIIrd Year 0 10000.00 0.00
8 B.COM Ist Year 84 10000.00 840000.00
IInd Year 83 5000.00 415000.00
IIIrd Year 0 5000.00 0.00
9 B. PHARMA Ist 70 120000.00 8400000.00
IInd Year 69 40000.00 2760000.00
IIIrd Year 0 30000.00 0.00
IVTh Year 0 30000.00 0.00
10 D. PHARMA Ist 42 130000.00 5460000.00
IInd Year 41 70000.00 2870000.00
11 ITBP BA Ist yr 315 50000.00 15750000.00
IInd Year 311 30000.00 9330000.00
IIIrd Year 0 15000.00 0.00
IVTh Year 0 15000.00 0.00
12 ITBP BSC Ist yr 280 50000.00 14000000.00
IInd Year 276 30000.00 8280000.00
IIIrd Year 0 15000.00 0.00
IVTh Year 0 15000.00 0.00
13 ITI 2YRS Ist yr 525 30000.00 15750000.00
IInd Year 518 15000.00 7770000.00
14 BBA 3 Year 42 30000.00 1260000.00
IInd Year 41 20000.00 820000.00
IIIrd Year 0 10000.00 0.00
 15 BCA 3 Year 42 30000.00 1260000.00
IInd Year 41 25000.00 1025000.00
IIIrd Year 0 20000.00 0.00
Totals New Cource 108043000.00
Totals OLD + NEW 130063000.00

Calculation of Fee Receipts of Third Year

S.No. Particulars Student Rate Amount
OLD COURCES
1 B.S.C. Ist Year 240 11000 2640000.00
IInd Year 240 11000 2640000.00
IIIrd Year 240 11000 2640000.00
2 B. Ed Ist Year 50 51000 2550000.00
IInd Year 50 25000 1250000.00
3 B.T.C. Ist Year 50 40000 2000000.00
IInd Year 50 40000 2000000.00
4 B.A. Ist Year 420 5000 2100000.00
IInd Year 420 5000 2100000.00
IIIrd Year 420 5000 2100000.00
TOTALS OLD COURCES 22020000.00
NEW COURCES
5 ITI 132 40000.00 5280000.00
6 B.S.C. AG Ist Year 224 25000.00 5600000.00
IInd Year 221 8000.00 1768000.00
IIIrd Year 221 6000.00 1326000.00
IVTh Year 0 6000.00 0.00
7 LLB Ist Year 84 35000.00 2940000.00
IInd Year 83 10000.00 830000.00
IIIrd Year 83 10000.00 830000.00
8 B.COM Ist Year 84 10000.00 840000.00
IInd Year 83 5000.00 415000.00
IIIrd Year 83 5000.00 415000.00
9 B. PHARMA Ist 70 120000.00 8400000.00
IInd Year 69 40000.00 2760000.00
IIIrd Year 69 30000.00 2070000.00
IVTh Year 0 30000.00 0.00
10 D. PHARMA Ist 42 130000.00 5460000.00
IInd Year 41 70000.00 2870000.00
11 ITBP BA Ist yr 315 50000.00 15750000.00
IInd Year 311 30000.00 9330000.00
IIIrd Year 311 15000.00 4665000.00
IVTh Year 0 15000.00 0.00
12 ITBP BSC Ist yr 280 50000.00 14000000.00
IInd Year 276 30000.00 8280000.00
IIIrd Year 276 15000.00 4140000.00
IVTh Year 0 15000.00 0.00
13 ITI 2YRS Ist yr 525 30000.00 15750000.00
 IInd Year 518 15000.00 7770000.00
14 BBA 3 Year 42 30000.00 1260000.00
IInd Year 41 20000.00 820000.00
IIIrd Year 41 10000.00 410000.00
15 BCA 3 Year 42 30000.00 1260000.00
IInd Year 41 25000.00 1025000.00
IIIrd Year 41 20000.00 820000.00
Totals New Cource 121489000.00
Totals OLD + NEW 143509000.00

Calculation of Fee Receipts of Fourth Year

S.No. Particulars Student Rate Amount
OLD COURCES
1 B.S.C. Ist Year 240 11000 2640000.00
IInd Year 240 11000 2640000.00
IIIrd Year 240 11000 2640000.00
2 B. Ed Ist Year 50 51000 2550000.00
IInd Year 50 25000 1250000.00
3 B.T.C. Ist Year 50 40000 2000000.00
IInd Year 50 40000 2000000.00
4 B.A. Ist Year 420 5000 2100000.00
IInd Year 420 5000 2100000.00
IIIrd Year 420 5000 2100000.00
TOTALS OLD COURCES 22020000.00
NEW COURCES
5 ITI 132 40000.00 5280000.00
6 B.S.C. AG Ist Year 224 25000.00 5600000.00
IInd Year 221 8000.00 1768000.00
IIIrd Year 221 6000.00 1326000.00
IVTh Year 221 6000.00 1326000.00
7 LLB Ist Year 84 35000.00 2940000.00
IInd Year 83 10000.00 830000.00
IIIrd Year 83 10000.00 830000.00
8 B.COM Ist Year 84 10000.00 840000.00
IInd Year 83 5000.00 415000.00
IIIrd Year 83 5000.00 415000.00
9 B. PHARMA Ist 70 120000.00 8400000.00
IInd Year 69 40000.00 2760000.00
IIIrd Year 69 30000.00 2070000.00
IVTh Year 69 30000.00 2070000.00
10 D. PHARMA Ist 42 130000.00 5460000.00
IInd Year 41 70000.00 2870000.00
11 ITBP BA Ist yr 315 50000.00 15750000.00
IInd Year 311 30000.00 9330000.00
IIIrd Year 311 15000.00 4665000.00
IVTh Year 311 15000.00 4665000.00
12 ITBP BSC Ist yr 280 50000.00 14000000.00
 IInd Year 276 30000.00 8280000.00
IIIrd Year 276 15000.00 4140000.00
IVTh Year 276 15000.00 4140000.00
13 ITI 2YRS Ist yr 525 30000.00 15750000.00
IInd Year 518 15000.00 7770000.00
14 BBA 3 Year 42 30000.00 1260000.00
IInd Year 41 20000.00 820000.00
IIIrd Year 41 10000.00 410000.00
15 BCA 3 Year 42 30000.00 1260000.00
IInd Year 41 25000.00 1025000.00
IIIrd Year 41 20000.00 820000.00
Totals New Cource 133690000.00
Totals OLD + NEW 155710000.00
FROM COLLEGE

(Rs. in Lacs)
26-27

AMOUNT 1058.85
2,072.50 1,040.50

- 931.50

- 127.35

2,072.50
 STATEMENT OF PURCHASES
(Annexure VIII)
(Rs. in Lacs)

S.NO PARTICULAR I Yr II Yr III Yr IV Yr V Yr VI Yr VII Yr

A. 0 0 0 0 0 0 0

Purchases

Not Applicable

TOTAL - - - - - - -

Less: Closing Raw Material - - - - - - -

TOTAL RAW MATERIAL
CONSUMED - - - - - - -
 CALCULATION OF D.S.C.R.
(Rs. in Lacs)
PARTICULAR 2021 2022 2023 2024 2025 2026 2027
NET PROFIT 80.76 145.41 195.85 216.51 248.21 272.12 286.83
DEPRICIATION 228.00 183.45 162.52 144.43 128.64 114.76 102.50
TOTAL CASH ACCRUAL 308.76 328.86 358.36 360.93 376.84 386.88 389.32
INTEREST OF TERM LOAN 106.89 128.74 111.47 92.38 71.28 47.96 22.19

ANNUAL REPAYMENT
OBLIGATION 112.71 164.07 181.34 200.42 221.52 71.28 47.96
D.S.C.R 1.89 1.56 1.60 1.55 1.53 3.65 5.87
AVERAGE D.S.C.R. 2.52
 FINANCIAL INDICATORS

Estimated Projected Projected Projected Projected Projected

Particulars As On
31.03.2021 31.03.2022 31.03.2023 31.03.2024 31.03.2025 31.03.2026

Domestic Sales(Gross) 931.50 1,300.63 1,435.09 1,557.10 1,712.81 1,884.09

Export Sales - - - - - -
Net Sales 931.50 1,300.63 1,435.09 1,557.10 1,712.81 1,884.09

% rise/fall (-) in net sales 8.17 0.40 0.10 0.09 0.10 0.10

Operating Profit 208.61 313.16 350.36 355.60 370.87 376.60

Profit Before tax 80.76 145.41 195.85 216.51 248.21 272.12

PBT/ Sales (%) 8.67 11.18 13.65 13.90 14.49 14.44

Profit After Tax 80.76 145.41 195.85 216.51 248.21 272.12

Cash Accrual 308.76 328.86 358.36 360.93 376.84 386.88

Paid Up Capital 795.60 795.60 795.60 795.60 795.60 795.60

TNW 876.37 1,021.78 1,217.62 1,434.13 1,682.33 1,954.45

Adjusted TNW 876.37 1,021.78 1,217.62 1,434.13 1,682.33 1,954.45

TOL/TNW (times) 1.58 1.20 0.86 0.59 0.38 0.20

Adjusted TOL/TNW 1.58 1.20 0.86 0.59 0.38 0.20

NWC 27.41 112.38 259.41 389.91 505.23 597.27

Current Ratio 0.92 1.35 1.79 2.17 2.50 2.75

OTHER RATIOS
Particulars / 31.03.2021 31.03.2022 31.03.2023 31.03.2024 31.03.2025 31.03.2026
Years - - - - - -
Operating Cost/ sales % 53.38 62.32 64.76 68.39 71.34 74.42

Net Sales /TTA (times) 3.94 3.47 2.79 2.44 2.30 2.28

PBDIT 415.65 457.59 469.83 453.31 448.12 434.84

EFFICIENCY RATIOS
Particulars / 31.03.2021 31.03.2022 31.03.2023 31.03.2024 31.03.2025 31.03.2026
Years - - - - - -
Net Sales/ Total Tangible 3.94 3.47 2.79 2.44 2.30 2.28
Assets (times)
PBT/ Total Tangible Assets (%) 34.14 38.83 38.10 33.97 33.38 32.99

Operating Cost to sales (%) 53.38 62.32 64.76 68.39 71.34 74.42

Bank Finance/ Ct. Assets (%) 359.78 205.03 121.82 71.45 35.01 5.31

Inventory+ Receivables to net 0.92 0.27 0.29 0.33 0.36 0.40

Sales (days)

PBDIT 415.65 457.59 469.83 453.31 448.12 434.84

RISK RATING RELATED RATIOS

S.NO Particulars/Years
31.03.2021 31.03.2022 31.03.2023 31.03.2024 31.03.2025 31.03.2026

1 Current Ratio 0.92 1.35 1.79 2.17 2.50 2.75

2 TOL/TNW ( 1.58 1.20 0.86 0.59 0.38 0.20

PBDIT/Int
3 3.89 3.55 4.22 4.91 6.29 9.07
erest
(times)
PAT/Net
4 8.67 11.18 13.65 13.90 14.49 14.44
Sales (%)
ROCE
(%)
5 18.38 20.38 20.76 19.86 19.37 18.54
(PBDIT/T
A)
INV+REC
6 3.37 0.98 1.07 1.20 1.31 1.45
./Sales
(days)
NDICATORS

Projected
31.03.2027

2,072.50
-
2,072.50

0.10

371.19

286.83

13.84

286.83

389.32

795.60

2,241.28

2,241.28

0.02

0.02

958.78

19.17
4.38

ATIOS
31.03.2027
 -
77.64

2.35

411.51

Y RATIOS
31.03.2027
-
2.35

32.53

77.64

0.39

411.51

LATED RATIOS
31.03.2027

19.17

0.02

18.54

13.84

17.94

1.43
 KAMLA HARI GROUP OF INSTITUTE SOCIETY
LIABILITY AND ASSETS STATEMENT (BALANCE SHEET)
(Rs In Lacs)
Actual Actual Actual EST. PROJ. PROJ. PROJ. PROJ. PROJ.
PARTICULARS
31.03.2018 31.03.2019 31.3.2020 31.03.2021 31.03.2022 31.03.2023 31.03.2024 31.03.2025 31.03.2026
A. CAPITAL AND LIABILITIES
CAPITAL & RESERVES
CORPUS FUND 269.54 283.30 294.60 795.60 795.60 795.60 795.60 795.60 795.60
RESERVE & SURPLUS 9.15 11.15 14.40 80.76 226.17 422.02 638.52 886.73 1158.85
SECURED LOANS
TERM LOAN 1061.99 897.92 716.58 516.16 294.63 49.80
WORKING CAPITAL LOAN 14.85 3.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00
CURRENT LIABILTIES :
Term Loan EMI due in a Year 292.80 292.80 292.80 292.80 292.80 292.80
SUNDRY CREDITORS AND
OTHER CREDIT BALANCES 3.39 11.46 27.08 29.79 32.77 36.04 39.65 43.61 47.97
TOTAL 296.93 309.76 336.08 2260.94 2245.26 2263.05 2282.73 2313.38 2345.02
B. ASSETS
FIXED ASSETS
Gross block (Opening Bal.) 247.43 277.30 261.86 2193.76 1965.76 1782.31 1619.79 1475.37 1346.73
Less: Depriciation 22.91 23.43 18.10 228.00 183.45 162.52 144.43 128.64 114.76
WDV (Closing Bal.) 224.52 253.87 243.76 1965.76 1782.31 1619.79 1475.37 1346.73 1231.98
Investments 0.00 29.97 0.00 0.00 25.00 55.00 85.00 125.00 175.00
CURRENT ASSETS
CLOSING STOCK 0.00 0.00 0.00 0.00 0.00 0.00
SUNDURY DEBTORS 8.00 8.60 3.50 4.20 5.10 6.15 7.50
OTHER CURRENT ASSETS 24.97 0.46 23.91 50.00 60.00 70.00 80.00 92.00 105.80
CASH & BANK BALANCES 47.44 25.45 60.41 236.58 374.45 514.05 637.26 743.50 824.75
TOTAL 296.93 309.76 336.08 2260.94 2245.26 2263.05 2282.73 2313.38 2345.02

- (0.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(Rs In Lacs) 2290836
PROJ. 0
31.03.2027 2290836
22.90836

795.60 914637.8
1445.67 384293

0.00 26884766
0.00 68900

0.00

52.77
2294.05 7.28

1231.98
102.50
1129.48
153.02

0.00
8.12
121.67 23.91004
881.76
2294.05 615726.80
1200000.00
(0.00) 495000.00
 163090.00
22594.00

2496410.80
24.964108
 CALCULATION OF DEPRICIATION ON FIXED ASSETS
(Rs. In Lacs)

20-21 21-22 22-23 23-24 24-25 25-26 26-27

S.NO PARICULAR RATE

WDV Dep WDV Dep WDV Dep WDV Dep WDV Dep WDV Dep WDV

1 Building 10% 1,700.00 170.00 1,530.00 153.00 1,377.00 137.70 1,239.30 123.93 1,115.37 111.54 1,003.83 100.38 903.45

2 Land 0% 78.78 - 78.78 - 78.78 - 78.78 - 78.78 - 78.78 - 78.78

2 Furnitures 10% 30.00 3.00 27.00 2.70 24.30 2.43 21.87 2.19 19.68 1.97 17.71 1.77 15.94

Computers &
3 40% 20.00 8.00 12.00 4.80 7.20 2.88 4.32 1.73 2.59 1.04 1.56 0.62 0.93
Printers

Books &
4 100% 20.00 20.00 - - - - - - - - - - -
Journals

Machinery &
5 15% 180.00 27.00 153.00 22.95 130.05 19.51 110.54 16.58 93.96 14.09 79.87 11.98 67.89
Equipements

TOTAL 2,028.78 228.00 1,800.78 183.45 1,617.33 162.52 1,454.81 144.43 1,310.39 128.64 1,181.75 114.76 1,066.99
Rs. In Lacs)

26-27

Dep

90.34

1.59

0.37

10.18

102.50
 CALCULATION OF INTEREST ON TERM LOAN AND REPAYMENT SCHEDULE
(Rs. In Lacs)
Opening Loan Amount Interest @ Repayment of Repayment of Total Closing
Year Balance Disbusred 10.05% Total loan Interest Payment Balance

I Yr - 1,467.50 106.89 1,574.39 112.71 106.89 219.60 1,354.79

II Yr 1,354.79 - 128.74 1,483.52 164.07 128.74 292.80 1,190.72

III Yr 1,190.72 - 111.47 1,302.19 181.34 111.47 292.80 1,009.38

IV Yr 1,009.38 - 92.38 1,101.76 200.42 92.38 292.80 808.96

V Yr 808.96 - 71.28 880.24 221.52 71.28 292.80 587.44

VI Yr 587.44 - 47.96 635.40 244.84 47.96 292.80 342.60

VII Yr 342.60 - 22.19 364.79 270.61 22.19 292.80 71.99

CALCULATION OF INTEREST ON W/C LOAN AND REPAYMENT SCHEDULE

(Rs. In Lacs)
Opening Loan Amount Interest @ Repayment of Repayment of Total Closing
Year Balance Disbusred 12.00% Total loan Interest Payment Balance

I Yr - - - - - - - -

II Yr - - - - - - - -

III Yr - - - - - - - -

IV Yr - - - - - - - -

V Yr - - - - - - - -

VI Yr - - - - - - - -

VII Yr - - - - - - - -
 BREAK EVEN POINT
(Annexure XIV)

Fixed expenses related to prouction 3. The number of units planned to produce and sell each month, along
with the amount planned to sell each unit for.

Fixed Expenses (non-production) Sales revenue projection

Equipment depreciation 228.00 Projected number of units produced & sold each month Err:509
Insurance 2.33 For simplicity, assume each unit produced will be sold
Interest on loans 106.89 Selling price per unit 1.15
Repairs & maintenance 4.66 Research a market-bearing price for your product
Utilities (heat, hydro, & water) 18.00 Total projected sales revenue Err:509
Other non-production expense -
Total 359.88
4. Key costs
2. Total fixed costs directly related to
production. Cost calculations
Total unit cost Err:509
Direct-fixed production costs = direct-fixed unit costs + direct-variable unit costs
Materials - Cost of Goods Sold (COGS) Err:509
Materials (enter here) = total unit cost * number of units sold
Employee salaries (direct labour) 453.60 Gross margin percentage Err:509
Other fixed cost 18.63 = (sales revenue - COGS) / sales revenue
Total 472.23

5. Breakeven analysis

Breakeven calculations
Breakeven revenue Err:509
Total sales revenue needed to cover all expenses
Breakeven units Err:509
Number of units to sell at price entered above to break even
Breakeven unit price Err:509
Minimum unit price assuming number produced above
 CASH FLOW SATEMENT
S.NO. PARTICULARS 31.03.2021 31.03.2022 31.03.2023 31.03.2024 31.03.2025 31.03.2026 31.03.2027

(A) Cash Flow From Operating Activities:-

Net Profit 80.76 145.41 195.85 216.51 248.21 272.12 286.83
Add-: Interest on T/Loan 106.89 128.74 111.47 92.38 71.28 47.96 22.19
Interest on Wc Loan - - - - - - -
Depreciation 228.00 183.45 162.52 144.43 128.64 114.76 102.50
Changes in Working Capital:-
Less-Increase in Debtors 5.00 (5.10) 0.70 0.90 1.05 1.35 0.62
Decrease in Current Liability (2.71) (2.98) (3.28) (3.60) (3.96) (4.36) (4.80)
Increase in Stock - - - - - - -
Increase in Other Assets 26.09 10.00 10.00 10.00 12.00 13.80 15.87
Net Cash Flow from Operating Activities(A) 387.27 455.67 462.41 446.01 439.04 424.05 399.82
(B) Cash Flow From Investing Activities:-
Purchase of Investments 10.00 25.00 30.00 30.00 40.00 50.00 50.00
Purchase of Fixed Assets 1,950.00 - - - - - -
Net Cash Flow from Invesing Activities(B) 1,960.00 25.00 30.00 30.00 40.00 50.00 50.00
( C) Cash Flow From Financing Activities
Bank T/Loan 1,467.50 - - - - - -
Bank WC/Loan - - - - - - -
Repayment of Loan 112.71 164.07 181.34 200.42 221.52 244.84 270.61
Interest on T/Loan 106.89 128.74 111.47 92.38 71.28 47.96 22.19
Repayment of Existing T Loan -
Interest on T/Loan - - - - - - -
Capital 501.00 - - - - - -
Drawing - - - - - - -
Net Cash Flow from Financing Activities(C) 1,748.90 (292.80) (292.80) (292.80) (292.80) (292.80) (292.80)
Net Cash & Cash Equivalents(A-B-C) 176.17 137.87 139.60 123.21 106.24 81.25 57.02
Cash at the Beginning 60.41 236.58 374.45 514.05 637.26 743.50 824.75
Cash at the end 236.58 374.45 514.05 637.26 743.50 824.75 881.76
 EMI CALCULATOR

Loan Amount 146,750,000.00

Rate of Return Per annum 10.05%

Rate of Interest Per Month 0.008375

No. of Installments 84.00

EMI 2,440,020.00

Calculation of Details of EMI

Pricipal
Months EMI Interest Repayments Principal Amount
0 146,750,000.00
1 2,440,020.00 1,229,030.00 1,210,990.00 145,539,010.00
2 2,440,020.00 1,218,890.00 1,221,130.00 144,317,880.00
3 2,440,020.00 1,208,660.00 1,231,360.00 143,086,520.00
4 2,440,020.00 1,198,350.00 1,241,670.00 141,844,850.00
5 2,440,020.00 1,187,950.00 1,252,070.00 140,592,780.00
6 2,440,020.00 1,177,460.00 1,262,560.00 139,330,220.00
7 2,440,020.00 1,166,890.00 1,273,130.00 138,057,090.00
8 2,440,020.00 1,156,230.00 1,283,790.00 136,773,300.00
9 2,440,020.00 1,145,480.00 1,294,540.00 135,478,760.00
10 2,440,020.00 1,134,630.00 1,305,390.00 134,173,370.00
11 2,440,020.00 1,123,700.00 1,316,320.00 132,857,050.00
12 2,440,020.00 1,112,680.00 1,327,340.00 131,529,710.00
13 2,440,020.00 1,101,560.00 1,338,460.00 130,191,250.00
14 2,440,020.00 1,090,350.00 1,349,670.00 128,841,580.00
15 2,440,020.00 1,079,050.00 1,360,970.00 127,480,610.00
16 2,440,020.00 1,067,650.00 1,372,370.00 126,108,240.00
17 2,440,020.00 1,056,160.00 1,383,860.00 124,724,380.00
18 2,440,020.00 1,044,570.00 1,395,450.00 123,328,930.00
19 2,440,020.00 1,032,880.00 1,407,140.00 121,921,790.00
20 2,440,020.00 1,021,090.00 1,418,930.00 120,502,860.00
21 2,440,020.00 1,009,210.00 1,430,810.00 119,072,050.00
22 2,440,020.00 997,230.00 1,442,790.00 117,629,260.00
23 2,440,020.00 985,150.00 1,454,870.00 116,174,390.00
24 2,440,020.00 972,960.00 1,467,060.00 114,707,330.00
25 2,440,020.00 960,670.00 1,479,350.00 113,227,980.00
26 2,440,020.00 948,280.00 1,491,740.00 111,736,240.00
27 2,440,020.00 935,790.00 1,504,230.00 110,232,010.00
28 2,440,020.00 923,190.00 1,516,830.00 108,715,180.00
29 2,440,020.00 910,490.00 1,529,530.00 107,185,650.00
30 2,440,020.00 897,680.00 1,542,340.00 105,643,310.00
31 2,440,020.00 884,760.00 1,555,260.00 104,088,050.00
32 2,440,020.00 871,740.00 1,568,280.00 102,519,770.00
33 2,440,020.00 858,600.00 1,581,420.00 100,938,350.00
34 2,440,020.00 845,360.00 1,594,660.00 99,343,690.00
35 2,440,020.00 832,000.00 1,608,020.00 97,735,670.00
36 2,440,020.00 818,540.00 1,621,480.00 96,114,190.00
37 2,440,020.00 804,960.00 1,635,060.00 94,479,130.00
38 2,440,020.00 791,260.00 1,648,760.00 92,830,370.00
39 2,440,020.00 777,450.00 1,662,570.00 91,167,800.00
40 2,440,020.00 763,530.00 1,676,490.00 89,491,310.00
41 2,440,020.00 749,490.00 1,690,530.00 87,800,780.00
42 2,440,020.00 735,330.00 1,704,690.00 86,096,090.00
43 2,440,020.00 721,050.00 1,718,970.00 84,377,120.00
44 2,440,020.00 706,660.00 1,733,360.00 82,643,760.00
45 2,440,020.00 692,140.00 1,747,880.00 80,895,880.00
46 2,440,020.00 677,500.00 1,762,520.00 79,133,360.00
47 2,440,020.00 662,740.00 1,777,280.00 77,356,080.00
48 2,440,020.00 647,860.00 1,792,160.00 75,563,920.00
49 2,440,020.00 632,850.00 1,807,170.00 73,756,750.00
50 2,440,020.00 617,710.00 1,822,310.00 71,934,440.00
51 2,440,020.00 602,450.00 1,837,570.00 70,096,870.00
52 2,440,020.00 587,060.00 1,852,960.00 68,243,910.00
53 2,440,020.00 571,540.00 1,868,480.00 66,375,430.00
54 2,440,020.00 555,890.00 1,884,130.00 64,491,300.00
55 2,440,020.00 540,110.00 1,899,910.00 62,591,390.00
56 2,440,020.00 524,200.00 1,915,820.00 60,675,570.00
57 2,440,020.00 508,160.00 1,931,860.00 58,743,710.00
58 2,440,020.00 491,980.00 1,948,040.00 56,795,670.00
59 2,440,020.00 475,660.00 1,964,360.00 54,831,310.00
60 2,440,020.00 459,210.00 1,980,810.00 52,850,500.00
61 2,440,020.00 442,620.00 1,997,400.00 50,853,100.00
62 2,440,020.00 425,890.00 2,014,130.00 48,838,970.00
63 2,440,020.00 409,030.00 2,030,990.00 46,807,980.00
64 2,440,020.00 392,020.00 2,048,000.00 44,759,980.00
65 2,440,020.00 374,860.00 2,065,160.00 42,694,820.00
66 2,440,020.00 357,570.00 2,082,450.00 40,612,370.00
67 2,440,020.00 340,130.00 2,099,890.00 38,512,480.00
68 2,440,020.00 322,540.00 2,117,480.00 36,395,000.00
69 2,440,020.00 304,810.00 2,135,210.00 34,259,790.00
70 2,440,020.00 286,930.00 2,153,090.00 32,106,700.00
71 2,440,020.00 268,890.00 2,171,130.00 29,935,570.00
72 2,440,020.00 250,710.00 2,189,310.00 27,746,260.00
73 2,440,020.00 232,370.00 2,207,650.00 25,538,610.00
74 2,440,020.00 213,890.00 2,226,130.00 23,312,480.00
75 2,440,020.00 195,240.00 2,244,780.00 21,067,700.00
76 2,440,020.00 176,440.00 2,263,580.00 18,804,120.00
77 2,440,020.00 157,480.00 2,282,540.00 16,521,580.00
78 2,440,020.00 138,370.00 2,301,650.00 14,219,930.00
79 2,440,020.00 119,090.00 2,320,930.00 11,899,000.00
80 2,440,020.00 99,650.00 2,340,370.00 9,558,630.00
81 2,440,020.00 80,050.00 2,359,970.00 7,198,660.00
82 2,440,020.00 60,290.00 2,379,730.00 4,818,930.00
83 2,440,020.00 40,360.00 2,399,660.00 2,419,270.00
84 2,440,020.00 20,260.00 2,419,760.00 (490.00)
85 (490.00) - (490.00) -
 30-Dec

10,688,940.00 11,271,240.00

12,873,530.00 16,406,710.00

11,146,540.00 18,133,700.00

9,237,770.00 20,042,470.00

7,128,070.00 22,152,170.00

4,796,320.00 24,483,920.00

2,219,110.00 27,061,130.00

120,910.00 7,198,660.00

- -
 POST No.of Person
Director 1
Principal 1
Professor In Charge (HOD) 15
Teachers 170
Librarian 3
Lab Incharge 5
System Manager/Analyst 2
Hardware Supervisor 2
Computer Technical Asst 2
Attendant 2
Registrar 1
Finance Officer 1
Supervisor 5
Cashier 1
Accountant 1
Gardner 2
4th Class Staff 15
TOTAL 229