INCOME STATEMENT

COGS
Count Price(per kilo) percent
30 220 20%
40 260 20%
50 290 20%
60 310 20%
70 320 20%
TOTAL :

Revenue
Output 4108.44 4,108,440,000

Critical capacity
no item batch time
1 IQF- 1 1
2 plate freezers 1 MT per batch 1
3 blast freezers 5 MT each 5
4 Automated grading line 2 MT 1
total estimate 8

POWER EXPENSE
1 IQF- 1
2 plate freezers 1 MT per batch
3 blast freezers 5 MT each
4 Automated grading line 2 MT
5 Refrigeration unit(IQF plate and freezer)
6 weighing line-7.5 MT/hr
Particulars

Price/Kw
Assumed capacity %
over year 100.00%
 total :
Price Growth(YoY)

Other power units 2626763.29

MANPOWER EXPENSES
Sr No Particulars

1 Manager
2 Finance manager
3 Security Personnel
4 Weighbridge operators
5 Clerical/Computer staff / Office Assist
6 Store assistant
7 Skilled Labour
8 Unskilled Labour

TOTAL

BALANCE STATEMENT

Capital Raised
Promoter contribution
Debt
Subsidy/Grant(35 %)
total estimate 309396000
S.NO ITEM QTY.
1 IQF- 1 2
2 plate freezers 1 MT per batch 2
3 blast freezers 5 MT each 3
4 Automated grading line 2 MT 2
5 Refrigeration unit(IQF plate and freezer)
6 weighing line-7.5 MT/hr
7 Metal detector 2
8 PLC 2
9 Ice 2
10 Frozen storage+refrigeration(1800 MT) 1
11 Racking for frozem 1
12 Material handling 2
13 ETP-1.5 MLD
14 Transformer and DG set 1
15 Electric panel
16 utilities
17 Main building(3000 sq mt)
18 reefer vehicle(36 MT)
ADD GST 47196000
18
TOTAL

DEPRECIATION SCHEDULE

Opening Balance
Add
Total
Depreciation
Closing Balance

Opening Balance
Add
Total
Depreciation
Closing Balance

TOTAL :

LOAN AMORTIZATION
S.NO OPEN INT.
1 ₹ 170,167,800.00 ₹ 0.00
2 ₹ 170,167,800.00 ₹ 0.00
3 ₹ 170,167,800.00 ₹ 0.00
4 ₹ 170,167,800.00 ₹ 0.00
5 ₹ 170,167,800.00 ₹ 0.00
6 ₹ 170,167,800.00 ₹ 0.00
7 ₹ 170,167,800.00 ₹ 0.00
8 ₹ 170,167,800.00 ₹ 0.00
9 ₹ 170,167,800.00 ₹ 0.00
10 ₹ 170,167,800.00 ₹ 0.00
11 ₹ 170,167,800.00 ₹ 0.00
12 ₹ 170,167,800.00 ₹ 0.00
13 ₹ 170,167,800.00 ₹ 0.00
14 ₹ 170,167,800.00 ₹ 0.00
15 ₹ 170,167,800.00 ₹ 0.00
16 ₹ 170,167,800.00 ₹ 0.00
17 ₹ 170,167,800.00 ₹ 0.00
18 ₹ 170,167,800.00 ₹ 0.00
19 ₹ 170,167,800.00 ₹ 0.00
20 ₹ 170,167,800.00 ₹ 0.00
21 ₹ 170,167,800.00 ₹ 0.00
22 ₹ 170,167,800.00 ₹ 0.00
23 ₹ 170,167,800.00 ₹ 0.00
24 ₹ 170,167,800.00 ₹ 0.00
25 ₹ 170,167,800.00 ₹ 1,418,065.00
26 ₹ 167,970,302.14 ₹ 1,399,752.52
27 ₹ 165,754,491.81 ₹ 1,381,287.43
28 ₹ 163,520,216.38 ₹ 1,362,668.47
29 ₹ 161,267,322.00 ₹ 1,343,894.35
30 ₹ 158,995,653.49 ₹ 1,324,963.78
31 ₹ 156,705,054.42 ₹ 1,305,875.45
32 ₹ 154,395,367.02 ₹ 1,286,628.06
33 ₹ 152,066,432.22 ₹ 1,267,220.27
34 ₹ 149,718,089.63 ₹ 1,247,650.75
35 ₹ 147,350,177.53 ₹ 1,227,918.15
36 ₹ 144,962,532.82 ₹ 1,208,021.11
37 ₹ 142,554,991.07 ₹ 1,187,958.26
38 ₹ 140,127,386.47 ₹ 1,167,728.22
39 ₹ 137,679,551.84 ₹ 1,147,329.60
40 ₹ 135,211,318.58 ₹ 1,126,760.99
41 ₹ 132,722,516.71 ₹ 1,106,020.97
42 ₹ 130,212,974.83 ₹ 1,085,108.12
43 ₹ 127,682,520.10 ₹ 1,064,021.00
44 ₹ 125,130,978.25 ₹ 1,042,758.15
45 ₹ 122,558,173.54 ₹ 1,021,318.11
46 ₹ 119,963,928.80 ₹ 999,699.41
47 ₹ 117,348,065.35 ₹ 977,900.54
48 ₹ 114,710,403.04 ₹ 955,920.03
49 ₹ 112,050,760.21 ₹ 933,756.34
50 ₹ 109,368,953.69 ₹ 911,407.95
51 ₹ 106,664,798.79 ₹ 888,873.32
52 ₹ 103,938,109.25 ₹ 866,150.91
53 ₹ 101,188,697.31 ₹ 843,239.14
54 ₹ 98,416,373.60 ₹ 820,136.45
55 ₹ 95,620,947.19 ₹ 796,841.23
56 ₹ 92,802,225.56 ₹ 773,351.88
57 ₹ 89,960,014.59 ₹ 749,666.79
58 ₹ 87,094,118.52 ₹ 725,784.32
59 ₹ 84,204,339.99 ₹ 701,702.83
60 ₹ 81,290,479.96 ₹ 677,420.67
61 ₹ 78,352,337.78 ₹ 652,936.15
62 ₹ 75,389,711.07 ₹ 628,247.59
63 ₹ 72,402,395.81 ₹ 603,353.30
64 ₹ 69,390,186.25 ₹ 578,251.55
65 ₹ 66,352,874.95 ₹ 552,940.62
66 ₹ 63,290,252.72 ₹ 527,418.77
67 ₹ 60,202,108.63 ₹ 501,684.24
68 ₹ 57,088,230.02 ₹ 475,735.25
69 ₹ 53,948,402.41 ₹ 449,570.02
70 ₹ 50,782,409.58 ₹ 423,186.75
71 ₹ 47,590,033.47 ₹ 396,583.61
72 ₹ 44,371,054.23 ₹ 369,758.79
73 ₹ 41,125,250.16 ₹ 342,710.42
74 ₹ 37,852,397.72 ₹ 315,436.65
75 ₹ 34,552,271.51 ₹ 287,935.60
76 ₹ 31,224,644.25 ₹ 260,205.37
77 ₹ 27,869,286.77 ₹ 232,244.06
78 ₹ 24,485,967.97 ₹ 204,049.73
79 ₹ 21,074,454.85 ₹ 175,620.46
80 ₹ 17,634,512.45 ₹ 146,954.27
81 ₹ 14,165,903.86 ₹ 118,049.20
82 ₹ 10,668,390.21 ₹ 88,903.25
83 ₹ 7,141,730.60 ₹ 59,514.42
84 ₹ 3,585,682.17 ₹ 29,880.68
 Working Capital Assumptions

Raw material Inventory days 180

Creditor days for raw material 7
Creditor days for Salary 7
Creditor days for other expenses 7
Debtor days 30
Total days 365
Rate of Interest 10%

Working Capital Requirement Days

Particulars

Creditors - raw materials 7

Creditors-salary 7
Creditors-other expenses 7

Total Current Liabilities

Debtors 30.00
Inventory of RM 180.00

Total Current Assets

Total working capital requirement

Bank Loan

Promoter contribution

Interest on working capital

12
 avg working day
10% Assumed capacity
rs. Assumed annual days
269808000.00 Revenue growth
318864000.00 COGS growth
355656000.00 GST
380184000.00 washing and miscellaneous
392448000.00 profit %
1,716,960,000 tax rate %
yield

capacity nos daily input (8 hr)

0.75 2 4.8
1 2 4.8
5 3 7.2
2 2
6132

supplemntary

Amount
in Kw
8.00 assumed operating days
units
1240416.00 power factor 0.85
Total Kva/month 121609.41

fixed charge 200/per Kva/month

291862588
 14884992.00
0.10

MANPOWER EXPENSES
No of Employees No of Months Salary / Month / Employee

1 12 0.8
1 12 0.5
2 12 0.08
1 12 0.1
2 12 0.2
2 12 0.15
20 12 0.1
629 365 400

658.00

Fixed 51.12
Variable 918.34

Salary Increment Rate 8%

Amount %
30939600 10%
170167800 55%
108288600 35%
 Amount
75000000
5000000
10000000
12000000
43000000
4500000
2000000
2000000
4500000
27000000
3600000
3400000
3500000
5000000
5000000
4500000
45000000
7200000
47196000

309396000

Year 0 Year 1 Year 2

53100000.00 47790000.00
0.00 0.00
53100000.00 47790000.00
5310000.00 4779000.00
47790000.00 43011000.00

Year 0 Year 1 Year 2

256296000.00 217851600.00
0.00 0.00
256296000.00 217851600.00
38444400.00 32677740.00
217851600.00 185173860.00

43754400.00 37456740.00

AMORTIZATION
E.M.I PRINCIPAL PAID CLOSE
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ 0.00 ₹ 0.00 ₹ 170,167,800.00
₹ -3,615,562.86 ₹ 2,197,497.86 ₹ 167,970,302.14
₹ -3,615,562.86 ₹ 2,215,810.34 ₹ 165,754,491.81
₹ -3,615,562.86 ₹ 2,234,275.42 ₹ 163,520,216.38
₹ -3,615,562.86 ₹ 2,252,894.39 ₹ 161,267,322.00
₹ -3,615,562.86 ₹ 2,271,668.51 ₹ 158,995,653.49
₹ -3,615,562.86 ₹ 2,290,599.08 ₹ 156,705,054.42
₹ -3,615,562.86 ₹ 2,309,687.40 ₹ 154,395,367.02
₹ -3,615,562.86 ₹ 2,328,934.80 ₹ 152,066,432.22
₹ -3,615,562.86 ₹ 2,348,342.59 ₹ 149,718,089.63
₹ -3,615,562.86 ₹ 2,367,912.11 ₹ 147,350,177.53
₹ -3,615,562.86 ₹ 2,387,644.71 ₹ 144,962,532.82
₹ -3,615,562.86 ₹ 2,407,541.75 ₹ 142,554,991.07
₹ -3,615,562.86 ₹ 2,427,604.60 ₹ 140,127,386.47
₹ -3,615,562.86 ₹ 2,447,834.63 ₹ 137,679,551.84
₹ -3,615,562.86 ₹ 2,468,233.26 ₹ 135,211,318.58
₹ -3,615,562.86 ₹ 2,488,801.87 ₹ 132,722,516.71
₹ -3,615,562.86 ₹ 2,509,541.88 ₹ 130,212,974.83
₹ -3,615,562.86 ₹ 2,530,454.73 ₹ 127,682,520.10
₹ -3,615,562.86 ₹ 2,551,541.85 ₹ 125,130,978.25
₹ -3,615,562.86 ₹ 2,572,804.70 ₹ 122,558,173.54
₹ -3,615,562.86 ₹ 2,594,244.74 ₹ 119,963,928.80
₹ -3,615,562.86 ₹ 2,615,863.45 ₹ 117,348,065.35
₹ -3,615,562.86 ₹ 2,637,662.31 ₹ 114,710,403.04
₹ -3,615,562.86 ₹ 2,659,642.83 ₹ 112,050,760.21
₹ -3,615,562.86 ₹ 2,681,806.52 ₹ 109,368,953.69
₹ -3,615,562.86 ₹ 2,704,154.91 ₹ 106,664,798.79
₹ -3,615,562.86 ₹ 2,726,689.53 ₹ 103,938,109.25
₹ -3,615,562.86 ₹ 2,749,411.94 ₹ 101,188,697.31
₹ -3,615,562.86 ₹ 2,772,323.71 ₹ 98,416,373.60
₹ -3,615,562.86 ₹ 2,795,426.41 ₹ 95,620,947.19
₹ -3,615,562.86 ₹ 2,818,721.63 ₹ 92,802,225.56
₹ -3,615,562.86 ₹ 2,842,210.98 ₹ 89,960,014.59
₹ -3,615,562.86 ₹ 2,865,896.07 ₹ 87,094,118.52
₹ -3,615,562.86 ₹ 2,889,778.53 ₹ 84,204,339.99
₹ -3,615,562.86 ₹ 2,913,860.02 ₹ 81,290,479.96
₹ -3,615,562.86 ₹ 2,938,142.19 ₹ 78,352,337.78
₹ -3,615,562.86 ₹ 2,962,626.71 ₹ 75,389,711.07
₹ -3,615,562.86 ₹ 2,987,315.26 ₹ 72,402,395.81
₹ -3,615,562.86 ₹ 3,012,209.56 ₹ 69,390,186.25
₹ -3,615,562.86 ₹ 3,037,311.30 ₹ 66,352,874.95
₹ -3,615,562.86 ₹ 3,062,622.23 ₹ 63,290,252.72
₹ -3,615,562.86 ₹ 3,088,144.08 ₹ 60,202,108.63
₹ -3,615,562.86 ₹ 3,113,878.62 ₹ 57,088,230.02
₹ -3,615,562.86 ₹ 3,139,827.60 ₹ 53,948,402.41
₹ -3,615,562.86 ₹ 3,165,992.83 ₹ 50,782,409.58
₹ -3,615,562.86 ₹ 3,192,376.11 ₹ 47,590,033.47
₹ -3,615,562.86 ₹ 3,218,979.24 ₹ 44,371,054.23
₹ -3,615,562.86 ₹ 3,245,804.07 ₹ 41,125,250.16
₹ -3,615,562.86 ₹ 3,272,852.44 ₹ 37,852,397.72
₹ -3,615,562.86 ₹ 3,300,126.21 ₹ 34,552,271.51
₹ -3,615,562.86 ₹ 3,327,627.26 ₹ 31,224,644.25
₹ -3,615,562.86 ₹ 3,355,357.49 ₹ 27,869,286.77
₹ -3,615,562.86 ₹ 3,383,318.80 ₹ 24,485,967.97
₹ -3,615,562.86 ₹ 3,411,513.12 ₹ 21,074,454.85
₹ -3,615,562.86 ₹ 3,439,942.40 ₹ 17,634,512.45
₹ -3,615,562.86 ₹ 3,468,608.58 ₹ 14,165,903.86
₹ -3,615,562.86 ₹ 3,497,513.66 ₹ 10,668,390.21
₹ -3,615,562.86 ₹ 3,526,659.60 ₹ 7,141,730.60
₹ -3,615,562.86 ₹ 3,556,048.43 ₹ 3,585,682.17
₹ -3,615,562.86 ₹ 3,585,682.17 ₹ -0.00
 0 1 2

78792000.00 82731600.00
1859238.36 2007977.42
403010.26 413085.52

81054248.61 85152662.94

337680000.00 354564000.00
2026080000.00 2127384000.00

2363760000.00 2481948000.00

2282705751.39 2396795337.06

80% 1826164601.11 1917436269.65

20% 456541150.28 479359067.41

182616460.11 191743626.96
 8
30%
270
5%
5%
18%
5%
5%
26%
67%

supplemntary

190
141.6
365
Annual Salary (Rs in Lacs)

9.60
6.00
1.92
1.20
4.80
3.60
24.00
918.34

969.46
 CIVIL WORK DEPRICIATION SCHEDULE
Year 3 Year 4
43011000.00 38709900.00
0.00 0.00
43011000.00 38709900.00
4301100.00 3870990.00
38709900.00 34838910.00
PLANT & MACHINERY DEPRECIATION SCHEDULE
Year 3 Year 4
185173860.00 157397781.00
0.00 0.00
185173860.00 157397781.00
27776079.00 23609667.15
157397781.00 133788113.85

32077179.00 27480657.15
Sr. No.
1
2
3
4
5
6
 3 4

Current Liabilities

86868180.00 91211589.00
2168615.62 2342104.87
440003.88 451368.04

89476799.50 94005061.91

Current Assets

372292200.00 390906810.00
2233753200.00 2345440860.00

2606045400.00 2736347670.00

2516568600.50 2642342608.09

2013254880.40 2113874086.47

503313720.10 528468521.62

201325488.04 211387408.65
117272043.00
labour(per tonne) use
0.1 pre-processing
5 Blast handling
5 IQF
5 Plate
total
N SCHEDULE
Year 5 Year 6 Year 7
34838910.00 31355019.00 28219517.10
0.00 0.00 0.00
34838910.00 31355019.00 28219517.10
3483891.00 3135501.90 2821951.71
31355019.00 28219517.10 25397565.39
ATION SCHEDULE
Year 5 Year 6 Year 7
133788113.85 113719896.77 96661912.26
0.00 0.00 0.00
133788113.85 113719896.77 96661912.26
20068217.08 17057984.52 14499286.84
113719896.77 96661912.26 82162625.42

23552108.08 20193486.42 17321238.55

Term Loan Assumptions

 Particulars
Term Loan Interest Rate
Moratorium period
Repayment Time
Type of Repayment
Term loan rate stated
EMI

ANNUAL PAYMENTS :
S.NO Int. EMI
1 ₹ 15,773,945.33 ₹ -43,386,754.26
2 ₹ 12,882,523.40 ₹ -43,386,754.26
3 ₹ 9,688,331.82 ₹ -43,386,754.26
4 ₹ 6,159,666.64 ₹ -43,386,754.26
5 ₹ 2,261,504.10 ₹ -43,386,754.26
 5 6 7

95772168.45 100560776.87 105588815.72

2529473.26 2731831.12 2950377.61
460537.83 468014.26 474198.45

98762179.54 103760622.25 109013391.77

410452150.50 430974758.03 452523495.93

2462712903.00 2585848548.15 2715140975.56

2873165053.50 3016823306.18 3167664471.48

2774402873.96 2913062683.92 3058651079.71

2219522299.17 2330450147.14 2446920863.77

554880574.79 582612536.78 611730215.94

221952229.92 233045014.71 244692086.38

123135645.15 129292427.41
total req
613.2
5
5
5
629
 Year 8
25397565.39
0.00
25397565.39
2539756.54
22857808.85

Year 8
82162625.42
0.00
82162625.42
12324393.81
69838231.61

14864150.35

Loan Assumptions
Amount
0.83%
12
60
EMI Based
10.00%
₹ -3,615,562.86

Paid principal
₹ 27,612,808.93
₹ 30,504,230.86
₹ 33,698,422.44
₹ 37,227,087.62
₹ 41,125,250.16
 8

110868256.50
3186407.82
479410.25

114534074.57

0.00
2986655073.11

2986655073.11

2872120998.54

2297696798.83

574424199.71

229769679.88
Civil 10%
P&M 15%

Year 9 Year 10
22857808.85 20572027.97
0.00 0.00
22857808.85 20572027.97
2285780.89 2057202.80
20572027.97 18514825.17

Year 9 Year 10
69838231.61 59362496.86
0.00 0.00
69838231.61 59362496.86
10475734.74 8904374.53
59362496.86 9.00

12761515.63 10961577.33
Balance
₹ 142,554,991.07
₹ 112,050,760.21
₹ 78,352,337.78
₹ 41,125,250.16
₹ -0.00
 9

0.00
0.00
0.00

0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00
PARTICULARS
1
Revenue
From sale ₹4,108,440,000.00
Other income ₹0.00
total : ₹4,108,440,000.00
Cost of Goods sold
Cost of raw materials ₹1,716,960,000.00
basic processing for storage(washing ,etc.)& handling(with wages) ₹85,848,000.00
other ₹0.00
total : ₹1,802,808,000.00
Gross profit ₹2,305,632,000.00
SG&A
salary ₹96,946,000.00
Power and fuel (operating) ₹21,014,106.35
Repair and maintenance ₹0.00
total : ₹117,960,106.35
EBITDA ₹2,187,671,893.65
D&A ₹43,754,400.00
EBIT (Operating profit) ₹2,143,917,493.65
Interest(Term) ₹15,773,945.33
Interest(WC loan) ₹182,616,460.11
EBT ₹1,945,527,088.21
Tax
Current tax ₹505,837,043
total : ₹505,837,042.93

Net income ₹1,439,690,045.27

 PERIOD
2 3 4

₹4,313,862,000.00 ₹4,529,555,100.00 ₹4,756,032,855.00

₹0.00 ₹0.00 ₹0.00
₹4,313,862,000.00 ₹4,529,555,100.00 ₹4,756,032,855.00

₹1,802,808,000.00 ₹1,892,948,400.00 ₹1,987,595,820.00

₹90,140,400.00 ₹94,647,420.00 ₹99,379,791.00
₹0.00 ₹0.00 ₹0.00
₹1,892,948,400.00 ₹1,987,595,820.00 ₹2,086,975,611.00
₹2,420,913,600.00 ₹2,541,959,280.00 ₹2,669,057,244.00

₹104,701,680.00 ₹113,077,814.40 ₹122,124,039.55

₹21,539,459.01 ₹21,802,135.34 ₹22,064,811.67
₹0.00 ₹1,140,924.30 ₹1,470,807.61
₹126,241,139.01 ₹136,020,874.04 ₹145,659,658.83
₹2,294,672,460.99 ₹2,405,938,405.96 ₹2,523,397,585.17
₹37,456,740.00 ₹32,077,179.00 ₹27,480,657.15
₹2,257,215,720.99 ₹2,373,861,226.96 ₹2,495,916,928.02
₹12,882,523.40 ₹9,688,331.82 ₹6,159,666.64
₹191,743,626.96 ₹201,325,488.04 ₹211,387,408.65
₹2,052,589,570.62 ₹2,162,847,407.10 ₹2,278,369,852.73

₹533,673,288 ₹562,340,326 ₹592,376,162

₹533,673,288.36 ₹562,340,325.85 ₹592,376,161.71

₹1,518,916,282.26 ₹1,600,507,081.25 ₹1,685,993,691.02

PERIOD
5 6 7

₹4,993,834,497.75 ₹5,243,526,222.64 ₹5,505,702,533.77

₹0.00 ₹0.00 ₹0.00
₹4,993,834,497.75 ₹5,243,526,222.64 ₹5,505,702,533.77

₹2,086,975,611.00 ₹2,191,324,391.55 ₹2,300,890,611.13

₹104,348,780.55 ₹109,566,219.58 ₹115,044,530.56
₹0.00 ₹0.00 ₹0.00
₹2,191,324,391.55 ₹2,300,890,611.13 ₹2,415,935,141.68
₹2,802,510,106.20 ₹2,942,635,611.51 ₹3,089,767,392.09

₹131,893,962.72 ₹142,445,479.73 ₹153,841,118.11

₹22,327,488.00 ₹22,590,164.33 ₹22,852,840.66
₹1,686,270.24 ₹1,813,436.45 ₹1,873,221.44
₹155,907,720.95 ₹166,849,080.51 ₹178,567,180.21
₹2,646,602,385.25 ₹2,775,786,531.00 ₹2,911,200,211.87
₹23,552,108.08 ₹20,193,486.42 ₹17,321,238.55
₹2,623,050,277.17 ₹2,755,593,044.58 ₹2,893,878,973.33
₹2,261,504.10 ₹0.00 ₹0.00
₹221,952,229.92 ₹233,045,014.71 ₹244,692,086.38
₹2,398,836,543.15 ₹2,522,548,029.87 ₹2,649,186,886.95

₹623,697,501 ₹655,862,488 ₹688,788,591

₹623,697,501.22 ₹655,862,487.77 ₹688,788,590.61

₹1,775,139,041.93 ₹1,866,685,542.10 ₹1,960,398,296.34

 8

₹5,780,987,660.46 100% 100% 100% 100%

₹0.00 0% 0% 0% 0%
₹5,780,987,660.46 100% 100% 100% 100%
0% 0% 0% 0%
₹2,415,935,141.68 42% 42% 42% 42%
₹120,796,757.08 2% 2% 2% 2%
₹0.00 0% 0% 0% 0%
₹2,536,731,898.77 44% 44% 44% 44%
₹3,244,255,761.69 56% 56% 56% 56%
0% 0% 0% 0%
₹166,148,407.56 2% 2% 2% 3%
₹23,115,516.99 1% 0% 0% 0%
₹1,882,303.34 0% 0% 0% 0%
₹191,146,227.89 3% 3% 3% 3%
₹3,053,109,533.80 53% 53% 53% 53%
₹14,864,150.35 1% 1% 1% 1%
₹3,038,245,383.45 52% 52% 52% 52%
₹0.00 0% 0% 0% 0%
₹229,769,679.88
₹2,808,475,703.57 47% 48% 48% 48%
0% 0% 0% 0%
₹730,203,683 12% 12% 12% 12%
₹730,203,682.93 12% 12% 12% 12%
0% 0% 0% 0%
₹2,078,272,020.64 35% 35% 35% 35%
100% 100% 100% 100%
0% 0% 0% 0%
100% 100% 100% 100%
0% 0% 0% 0%
42% 42% 42% 42%
2% 2% 2% 2%
0% 0% 0% 0%
44% 44% 44% 44%
56% 56% 56% 56%
0% 0% 0% 0%
3% 3% 3% 3%
0% 0% 0% 0%
0% 0% 0% 0%
3% 3% 3% 3%
53% 53% 53% 53%
0% 0% 0% 0%
53% 53% 53% 53%
0% 0% 0% 0%

48% 48% 48% 49%

0% 0% 0% 0%
12% 13% 13% 13%
12% 13% 13% 13%
0% 0% 0% 0%
36% 36% 36% 36%
PARTICULARS
0-1 1
(A)
Net Income ₹0.00 ₹1,439,690,045.27
Depreciation and amortisation ₹0.00 ₹43,754,400.00
Interest ₹0.00 ₹198,390,405.44
Other income ₹0.00 ₹0.00
Working capital changes :
a)Change in payables ₹0.00 ₹81,054,248.61
b)Change in receivables ₹0.00 ₹337,680,000.00
c)Change in inventory ₹0.00 ₹2,026,080,000.00
TOTAL : ₹0.00 ₹2,282,705,751.39
CASH FLOW FROM OPERATIONS : ₹0.00 ₹600,870,900.67
(B)
Loan amortization ₹0.00 ₹27,612,808.93
Interest paid ₹0.00 ₹198,390,405.44
Equity amount ₹139,228,200.00 ₹0.00
Dividend paid ₹0.00 ₹0.00
Debt taken ₹170,167,800.00 ₹0.00
WC loan taken ₹1,826,164,601.11
Loan taken from parent company ₹0.00 ₹0.00
CASH FLOW FROM FINANCES : ₹309,396,000.00 ₹1,600,161,386.74

(C)
Land purchase ₹0.00 ₹0.00
Building investment ₹53,100,000.00 ₹0.00
Machinary investment ₹256,296,000.00 ₹0.00
Lease paid ₹0.00 ₹0.00
Interest from investments ₹0.00 ₹0.00
CASH FLOW FROM INVESTMENTS : ₹309,396,000.00 ₹0.00

CASH AT THE BEGINNING : ₹0.00 ₹0.00

NET CHANGE IN CASH : ₹0.00 ₹999,290,486.07
CASH AT THE END : ₹0.00 ₹999,290,486.07

FCFF ₹30,939,600.00 ₹799,261,306.11

FCFF (on total outlay ) ₹309,396,000.00 ₹799,261,306.11

PV ₹660,546,533.98
NPV ₹15,550,407,922.94
WACC. 10%
 PERIOD
2 3 4

₹1,518,916,282.26 ₹1,600,507,081.25 ₹1,685,993,691.02

₹37,456,740.00 ₹32,077,179.00 ₹27,480,657.15
₹204,626,150.37 ₹211,013,819.86 ₹217,547,075.29
₹0.00 ₹0.00 ₹0.00

₹4,098,414.32 ₹4,324,136.56 ₹4,528,262.41

₹16,884,000.00 ₹17,728,200.00 ₹18,614,610.00
₹101,304,000.00 ₹106,369,200.00 ₹111,687,660.00
₹114,089,585.68 ₹119,773,263.44 ₹125,774,007.59
₹1,646,909,586.95 ₹1,723,824,816.68 ₹1,805,247,415.87

₹30,504,230.86 ₹33,698,422.44 ₹37,227,087.62

₹204,626,150.37 ₹211,013,819.86 ₹217,547,075.29
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹91,271,668.54 ₹95,818,610.75 ₹100,619,206.07
₹0.00 ₹0.00 ₹0.00
₹143,858,712.68 ₹148,893,631.55 ₹154,154,956.83

₹0.00 ₹0.00 ₹0.00

₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00

₹999,290,486.07 ₹2,502,341,360.33 ₹4,077,272,545.46

₹1,503,050,874.27 ₹1,574,931,185.13 ₹1,651,092,459.03
₹2,502,341,360.33 ₹4,077,272,545.46 ₹5,728,365,004.49

₹1,851,535,737.32 ₹1,934,838,636.54 ₹2,022,794,491.15

₹1,851,535,737.32 ₹1,934,838,636.54 ₹2,022,794,491.15

₹1,851,535,737.32 ₹1,934,838,636.54 ₹2,022,794,491.15

ERIOD
5 6 7

₹1,775,139,041.93 ₹1,866,685,542.10 ₹1,960,398,296.34

₹23,552,108.08 ₹20,193,486.42 ₹17,321,238.55
₹224,213,734.02 ₹233,045,014.71 ₹244,692,086.38
₹0.00 ₹0.00 ₹0.00

₹4,757,117.63 ₹4,998,442.72 ₹5,252,769.52

₹19,545,340.50 ₹20,522,607.53 ₹21,548,737.90
₹117,272,043.00 ₹123,135,645.15 ₹129,292,427.41
₹132,060,265.87 ₹138,659,809.96 ₹145,588,395.79
₹1,890,844,618.15 ₹1,981,264,233.27 ₹2,076,823,225.48

₹41,125,250.16 ₹0.00 ₹0.00

₹224,213,734.02 ₹233,045,014.71 ₹244,692,086.38
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹105,648,212.70 ₹110,927,847.97 ₹116,470,716.63
₹0.00 ₹0.00 ₹0.00
₹159,690,771.48 ₹122,117,166.75 ₹128,221,369.75

₹0.00 ₹0.00 ₹0.00

₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00

₹5,728,365,004.49 ₹7,459,518,851.17 ₹9,318,665,917.70

₹1,731,153,846.68 ₹1,859,147,066.53 ₹1,948,601,855.73
₹7,459,518,851.17 ₹9,318,665,917.70 ₹11,267,267,773.43

₹2,115,058,352.18 ₹2,214,309,247.99 ₹2,321,515,311.86

₹2,115,058,352.18 ₹2,214,309,247.99 ₹2,321,515,311.86

₹2,115,058,352.18 ₹2,214,309,247.99 ₹2,321,515,311.86

 8

₹2,078,272,020.64
₹14,864,150.35
₹229,769,679.88
₹0.00

₹5,520,682.80
₹452,523,495.93
₹271,514,097.56
₹186,530,081.17
₹2,509,435,932.04

₹0.00
₹229,769,679.88
₹0.00
₹0.00
₹0.00
₹149,224,064.93
₹0.00
₹378,993,744.82

₹0.00
₹0.00
₹0.00
₹0.00
₹0.00
₹0.00

₹11,267,267,773.43
₹2,130,442,187.22
₹13,397,709,960.65

₹2,739,205,611.92
₹2,739,205,611.92

₹2,739,205,611.92
PARTICULARS
LIABILITIES : 0
(A)EQUITY :
1)Owners contibution. ₹30,939,600.00
2)preference. ₹0.00
3)Reserve. ₹0.00
4)Retained earnings. ₹0.00
5)Govt. grant. ₹108,288,600.00
total : ₹139,228,200.00
(B)CURRENT LIABILITIES :
1)Creditors payable. ₹0.00
2)Short term loan payable. ₹0.00
2)Money markets payable(within operating period). ₹0.00
3)Accrued liabilities. ₹0.00
4)Employees payable. ₹0.00
5)Taxes payable. ₹0.00
6)Interest payable. ₹0.00
7) other creditors ₹0.00
total: ₹0.00
(C)NON-CURRENT LIABILITIES :
1)Term loans. ₹170,167,800.00
2)Bonds and notes. ₹0.00
3)Minority interest ₹0.00
4)Accrued long term liabilities ₹0.00
5)Other liabilities ₹0.00
total : ₹170,167,800.00
A+B+C(TOTAL LIABLITIES) : ₹309,396,000.00
PARTICULARS
ASSETS : 0
(A)CURRENT ASSETS :
1)Cash. ₹0.00
2)Receivables ₹0.00
3)Money and its equivalents. ₹0.00
4)Debtors. ₹0.00
6)Inventories. ₹0.00
total : ₹0.00
(B)NON-CURRENT ASSETS :
1)Building(including CWIP)' ₹53,100,000.00
2)Plant and Machinary. ₹256,296,000.00
3)Land ₹0.00
4)Right of use of asset(lease) ₹0.00
5)Provision to other companies ₹0.00
total : ₹309,396,000.00
A+B(TOTAL ASSETS ) : ₹309,396,000.00
 PERIO
1 2 3

₹30,939,600.00 ₹30,939,600.00 ₹30,939,600.00

₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹1,439,690,045.27 ₹2,958,606,327.53 ₹4,559,113,408.78
₹108,288,600.00 ₹108,288,600.00 ₹108,288,600.00
₹1,578,918,245.27 ₹3,097,834,527.53 ₹4,698,341,608.78

₹78,792,000.00 ₹82,731,600.00 ₹86,868,180.00

₹1,826,164,601.11 ₹1,917,436,269.65 ₹2,013,254,880.40
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹1,859,238.36 ₹2,007,977.42 ₹2,168,615.62
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹403,010.26 ₹413,085.52 ₹440,003.88
₹1,907,218,849.72 ₹2,002,588,932.59 ₹2,102,731,679.90

₹142,554,991.07 ₹112,050,760.21 ₹78,352,337.78

₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹142,554,991.07 ₹112,050,760.21 ₹78,352,337.78
₹3,628,692,086.07 ₹5,212,474,220.33 ₹6,879,425,626.46
PERIO
1 2 3

₹999,290,486.07 ₹2,502,341,360.33 ₹4,077,272,545.46

₹337,680,000.00 ₹354,564,000.00 ₹372,292,200.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹2,026,080,000.00 ₹2,127,384,000.00 ₹2,233,753,200.00
₹3,363,050,486.07 ₹4,984,289,360.33 ₹6,683,317,945.46

₹47,790,000.00 ₹43,011,000.00 ₹38,709,900.00

₹217,851,600.00 ₹185,173,860.00 ₹157,397,781.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹265,641,600.00 ₹228,184,860.00 ₹196,107,681.00
₹3,628,692,086.07 ₹5,212,474,220.33 ₹6,879,425,626.46
 PERIOD
4 5 6

₹30,939,600.00 ₹30,939,600.00 ₹30,939,600.00

₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹6,245,107,099.80 ₹8,020,246,141.73 ₹9,886,931,683.84
₹108,288,600.00 ₹108,288,600.00 ₹108,288,600.00
₹6,384,335,299.80 ₹8,159,474,341.73 ₹10,026,159,883.84

₹91,211,589.00 ₹95,772,168.45 ₹100,560,776.87

₹2,113,874,086.47 ₹2,219,522,299.17 ₹2,330,450,147.14
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹2,342,104.87 ₹2,529,473.26 ₹2,731,831.12
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹451,368.04 ₹460,537.83 ₹468,014.26
₹2,207,879,148.38 ₹2,318,284,478.71 ₹2,434,210,769.39

₹41,125,250.16 ₹0.00 ₹0.00

₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹41,125,250.16 ₹0.00 ₹0.00
₹8,633,339,698.34 ₹10,477,758,820.44 ₹12,460,370,653.23
PERIOD
4 5 6

₹5,728,365,004.49 ₹7,459,518,851.17 ₹9,318,665,917.70

₹390,906,810.00 ₹410,452,150.50 ₹430,974,758.03
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹2,345,440,860.00 ₹2,462,712,903.00 ₹2,585,848,548.15
₹8,464,712,674.49 ₹10,332,683,904.67 ₹12,335,489,223.87

₹34,838,910.00 ₹31,355,019.00 ₹28,219,517.10

₹133,788,113.85 ₹113,719,896.77 ₹96,661,912.26
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹0.00 ₹0.00 ₹0.00
₹168,627,023.85 ₹145,074,915.77 ₹124,881,429.36
₹8,633,339,698.34 ₹10,477,758,820.44 ₹12,460,370,653.23
 7 8

₹30,939,600.00 ₹30,939,600.00
₹0.00 ₹0.00
₹0.00 ₹0.00
₹11,847,329,980.18 ₹13,925,602,000.82
₹108,288,600.00 ₹108,288,600.00
₹11,986,558,180.18 ₹14,064,830,200.82

₹105,588,815.72 ₹110,868,256.50
₹2,446,920,863.77 ₹2,297,696,798.83
₹0.00 ₹0.00
₹0.00 ₹0.00
₹2,950,377.61 ₹3,186,407.82
₹0.00 ₹0.00
₹0.00 ₹0.00
₹474,198.45 ₹479,410.25
₹2,555,934,255.54 ₹2,412,230,873.40

₹0.00 ₹0.00
₹0.00 ₹0.00
₹0.00 ₹0.00
₹0.00 ₹0.00
₹0.00 ₹0.00
₹0.00 ₹0.00
₹14,542,492,435.72 ₹16,477,061,074.22

7 8

₹11,267,267,773.43 ₹13,397,709,960.65
₹452,523,495.93 ₹0.00
₹0.00 ₹0.00
₹0.00 ₹0.00
₹2,715,140,975.56 ₹2,986,655,073.11
₹14,434,932,244.91 ₹16,384,365,033.77

₹25,397,565.39 ₹22,857,808.85
₹82,162,625.42 ₹69,838,231.61
₹0.00 ₹0.00
₹0.00 ₹0.00
₹0.00 ₹0.00
₹107,560,190.81 ₹92,696,040.46
₹14,542,492,435.72 ₹16,477,061,074.22