Project Report for Biomass Briquetting
Short Description
Project report for biomass briquetting, made for my client, includes process details and financial calculations....
Description
PROJECT REPORT OF
BIOMASS BRIQUETTES M/S. ARYA BIO MASS
-: Prepared by:-
SHREYANS TEJPAL SHAH Chartered Accountants 127/2, Rockel Lane, Vakharbhag, Sangli Tel: (0233) 2623625, 2622536
HIGHLIGHTS OF THE PROJECT
1.
Name of the Project
: ARYA BIO MASS
2.
Address of unit
: Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
3.
Constitution
: Proprietorship
4.
Nature of Activity
: Manufacturing of Biomass Briquettes
5.
Proprietor
: Mrs. Swati Vikas Patil
6.
Cost of Project
: ₹ 45.00 Lacs
7.
Means of Finance
: Capital ₹
33.00 Lacs
Bank Loan ₹
12.00 Lacs
Total ₹
45.00 Lacs
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
PROJECT REPORT OF BIOMASS BRIQUETTING M/S. ARYA BIO MASS
Introduction Biomass briquettes are a biofuel substitute to coal and charcoal. Briquettes are mostly used in the developing world, where cooking fuels are not as easily available. There has been a move to the use of briquettes in the developed world, where they are used to heat industrial boilers in order to produce electricity from steam. The briquettes are cofired with coal in order to create the heat supplied to the boiler when the higher heat is needed. This project is a project of manufacturing of Briquettes from any agro waste, bio mass and bio waste. In this project, we intend to import and install a new technology from abroad, with the help of which, we will be able to produce smoke less coal briquettes made from all types of agro waste and biomass waste which currently are not used in conventional briquettes.
Introduction of the promoters: This project is proposed by Mrs. Swati Vikas Patil. They have formed a private limited company in the name as M/s. Arya Bio Mass for this project and both shall look after the business. They have studied well about the market and now decided to start own unit.
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Unit Registration Details: This project is proposed as a proprietorship concern. Thus there is no process regarding formation. This project shall be a small scale unit as per GR of Govt. of Maharashtra and MSME Act. Registration under MSME Act as a SSI unit given by DIC is in process. Technical Aspects & Production: Biomass briquettes, mostly made of green waste and other organic materials, are commonly used for electricity generation, heat, and cooking fuel. These compressed compounds contain various organic materials, including rice husk, bagasse, ground nut shells, municipal solid waste, and agricultural waste. The composition of the briquettes varies by area due to the availability of raw materials. The raw materials are gathered and compressed into briquette in order to burn longer and make transportation of the goods easier. These briquettes are very different from charcoal because they do not have large concentrations of carbonaceous substances and added materials. Compared to fossil fuels, the briquettes produce low net total greenhouse gas emissions because the materials used are already a part of the carbon cycle and nothing new is introduced in the cycle. One of the most common variables of the biomass briquette production process is the way the biomass is dried out. Manufacturers can use torrefaction, carbonization, or varying degrees of pyrolysis. Researchers concluded that torrefaction and carbonization are the most efficient forms of drying out biomass, but the use of the briquette determines which method should be used. Basically, this is a physical process of percussion to be carried out. The process is a continuous type having a small pressure Ram which continuously ramming the raw material through the die, resulting into compressed briquettes. Here, it is intended to introduce a new technology which is prevailing in the world market, but it is not yet used in India. It is a technically improved technology giving smokeless coal at lower cost and better results out of the bio waste. In India, the major used material for briquettes is Baggasse while, with this machine agro waste such as dried plants, leaf waste of sugar cane and other crops can be used for briquettes.
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Building: The machine is of robust design and is very compact in nature. It requires around 70 sq. ft. of space. But, the remaining matters such as the raw material, and the finished goods requires huge space. Thus for a project of 1000 Kg / Hr., around 2500 Sq. Ft. building shall be required, estimated cost of which shall be around ₹ 10 Lacs. In this building, all the machinery i.e. briquetting press and the chaff cutter shall be housed along with the materials stock. Building required for this project shall include a small part for machinery and mostly open shed to store the raw material. Capacity: Production capacity
1000 Kg. / Hr.
No. of working Day
300 days
No. of Shift
Single/ Two
The project can be run throughout the year. We can stock the raw material and utilize it later depending on the availability of the building and storage which actually gives us higher profit due to price rise in shortage period i.e. rainy season. Machinery: In this project extrusion process is to be carried out, which requires only the single machine of extrusion. But, apart from that, for preparation of raw material, we need chaff cutter. The list of total machinery is as follows: 1. Briquetting Press 2. Chaff Cutter 3. Weigh Scale 4. Packing Machine
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Manufacturing Process & Effluent: In this unit, there is a single process of percussion is to be carried out. Apart from that, as a background process or preparatory process, the chaff cutter is used so that to prepare raw material in the required smaller input form. All the processes are physical processes and do not involve water and other chemicals. Thus, there is no effluent generated. There is no waste generated as all the items used are bound together and converted into the briquettes. The waste and the remains can be gathered and be put back in the manufacturing process to be utilized. Process Flow Chart:
Or a simpler process can be shown as follows: -
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Marketing and Demand: There are no such projects around as we are bringing some new technology from abroad. The technology which is used in India, is a basic technology of mechanical pressing which uses a huge rammer with heavy power, but this new technology consist of percussion process, which enables to produce smokeless coal briquettes with half power consumption and smaller area. Thus, we can see an immense demand for our product. We intend to target the textile industry for marketing situated in the nearby town of Ichalkaranji, where the daily demand of the firewood is more than 200 truckloads. Thus, we can see that, the supply against the demand is less than 1 %, which denotes, that we may have to go into huge expansion sooner to capture 1% of market share. Means of Finance: This project shall be financed in following manner: ₹ In Lacs A. Capital contribution
12.00
B. Bank Term Loan
33.00
Total
90.00
Project cost Details: ₹ In Lacs A. Land and Development
05.00
B. Building
10.00
C. Plant & Machinery
17.00
D. Electrification & Installation
08.00
E. Tractor & Impliments
05.00
Total
45.00
Implementation Schedule: This project will be implemented in following schedule:
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Sr. No.
Activity
Period
1.
Acquisition and development of land
Own
2.
Civil work and building construction
5 months
3.
Procurement of machinery and equipment
1-2 months
4.
Arrangement for power supply
1 month
5.
Water supply Arrangements
2 weeks
6.
Erection and installation of machinery
1 month
7.
Initial Procurement and commissioning
1 month
8.
Trial Runs
2 weeks
9.
Commercial Production
1 week
As the above said activities shall start after allotment of plot, and shall be completed within three years from allotment. Financial Analysis: Attached separately.
*****
Project Report of M/s. Arya Bio Mass, prepared by CA Tejpal Chandrakant Shah
Date : 04/02/2015
Biomass Briquetting - Arya Bio Mass Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Cost of the Project and Means of Finance Rs in one hundred thousands Description
Amount
Land and Development Building and Civil Works Plant and Machinery Erection and Commissioning Electrification Testing Equipments Vehicles Furnitures and Fixtures Preliminary Expenses Preoperative Expenses Miscellaneous Fixed Assets Contingencies Additional Assets Investments Working Capital Margin Money Other Assets TOTAL COST OF PROJECT Secured Loans Seed Capital Loans Deferred Payment Loans Debentures Unsecured Loans Other Liabilities Promoter's Contribution (Ordinary Shares) Promoter's Contribution (Preferential Shares) Subsidy TOTAL MEANS OF FINANCE TOTAL DEBT TOTAL EQUITY DEBT EQUITY RATIO (DER)
5.00 10.00 22.00 0.00 8.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.45 0.00 49.45 33.00 0.00 0.00 0.00 0.00 0.00 16.45 0.00 0.00 49.45 33.00 0.00 275000
Cost of the Project and Means of Finance
Page No. 1
Biomass Briquetting - Arya Bio Mass
Date : 04/02/2015
Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Annexure Report I.
PROPOSED ASSETS 1. Land And Development 1. Plot Year of Existence : 1 Amount : 500,000.00 Purchase Time : First Half Year
2. Building and Civil Works 1. Factory Building Year of Existence : 1 Amount : 1,000,000.00 Depreciation Rate : 10%
Depreciation Rate(IT) : 10%
Purchase Time : First Half Year
3. Plant And Machinery 1. Tractor & Equipments Year of Existence : 1 Amount : 500,000.00 Depreciation Rate : 15%
Depreciation Rate(IT) : 15%
Purchase Time : First Half Year
2. Briquetting Machinery Year of Existence : 1 Amount : 1,700,000.00 Depreciation Rate : 15%
Depreciation Rate(IT) : 15%
Purchase Time : First Half Year
4. Electrification 1. Transformer & Installation Year of Existence : 1 Amount : 800,000.00 Depreciation Rate : 15%
Depreciation Rate(IT) : 15%
Purchase Time : First Half Year
II.
PROPOSED LIABILITIES 1. Secured Term Loans 1. Bank Term Loan Year of Existence : 1 Amount : 3,300,000.00 Repayment Holiday(Terms) : 0 Installment Term :
General Interest Rate : 13%
Monthly
Loan Starting Term In Starting Year : 1 --------------------------------------------Sl-No Annexure Report
Inst-Amount
Terms
Interest % Profin Plus
Page No 1
--------------------------------------------1
55,000.00
60
13
---------------------------------------------
III. PROPOSED INCOMES 1. Sales / Gross Receipts 1. Briquettes Year of Existence : Quantity : 3000
From Year 1 To 10
Rate : 4,500.00
Amount : 13,500,000.00 % of Cash Sales : 20
Inflation : 5%
Excise : 0%
Sales Category : Domestic Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Other Details : 10 MT per day X 300 days Starting Month : 1
IV.
PROPOSED EXPENSES 1. Raw Materials Consumed 1. Various Raw Materials Year of Existence : Quantity : 3060
From Year 1 To 10
Rate : 2,250.00
Amount : 6,885,000.00 % of Cash Purchases : 10
Inflation : 5%
BEP Fixed : 0%
Related Product : Briquettes Category : Indigenous Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1
2. Consumable Stores Consumed 1. Ramming Rod Year of Existence : Quantity : 16
From Year 1 To 10
Rate : 4,000.00
Amount : 64,000.00 % of Cash Purchases : 100
Inflation : 10%
BEP Fixed : 0%
Related Product : Briquettes Category : Indigenous Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Other Details : Ramming Rod 1 per 200 MT Starting Month : 1
3. Power and Fuel 1. Electricity Year of Existence :
From Year 1 To 10
Quantity : 201000
Rate : 7.10
Annexure Report
Profin Plus
Page No 2
Amount : 1,427,100.00 Inflation : 2%
BEP Fixed : 0%
Related Product : Briquettes Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Other Details : 90 HP (67 KW) x 10 Hrs per day X 300 days Starting Month : 1
4. Direct Labour and Wages 1. Unskilled Labour Year of Existence :
From Year 1 To 10
Amount : 264,000.00 Inflation : 5%
BEP Fixed : 0%
Related Product : Briquettes Job Type : Permanent Skill Type : Unskilled Labour, Salary/Wages :5500
Number of people : 4
Annual Salary/Wages Hike : 0%
Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1
2. Skilled Labours Year of Existence :
From Year 1 To 10
Amount : 180,000.00 Inflation : 5%
BEP Fixed : 0%
Related Product : Briquettes Job Type : Permanent Skill Type : Skilled Labour, Salary/Wages :7500
Number of people : 2
Annual Salary/Wages Hike : 0%
Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1
5. Repairs and Maintenance 1. Maintenance Year of Existence :
From Year 1 To 10
Amount : 85,000.00 % of Cash Purchases : 0
Inflation : 0%
BEP Fixed : 0%
5% on Machinery Item - Briquetting Machinery Related Product : Briquettes Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1
6. Other Direct Expenses 1. Transportation Year of Existence : Quantity : 3060 Annexure Report
From Year 1 To 10
Rate : 500.00 Profin Plus
Page No 3
Amount : 1,530,000.00 Inflation : 5%
BEP Fixed : 0%
Related Product : Briquettes Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1
7. Factory Overheads 1. Manufacturing Expenses Year of Existence :
From year 1 to 10
Amount : 0.00 Inflation : 0%
BEP Fixed : 0%
Related Product : Briquettes Growth Type : 1% On Total Sales Based Related(General Parameters) for Working Capital Analysis Starting Month : 1
8. Administrative Expenses 1. Office Expenses Year of Existence : Quantity : 12
From Year 1 To 10
Rate : 7,500.00
Amount : 90,000.00 Inflation : 5%
BEP Fixed : 0%
Related Product : Briquettes Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1
9. Salaries (Indirect) 1. Office Staff Year of Existence :
From Year 1 To 10
Amount : 96,000.00 Inflation : 5%
BEP Fixed : 0%
Related Product : Briquettes Job Type : Permanent Skill Type : Manegerial, Salary/Wages :8000
Number of people : 1
Annual Salary/Wages Hike : 0%
Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis. Starting Month : 1
10. Selling Expenses 1. Selling Expenses Year of Existence :
From Year 1 To 10
Amount : 0.00 Inflation : 0%
BEP Fixed : 0%
Growth Type : 3% On Total Sales Based Related(General Parameters) for Working Capital Analysis Starting Month : 1 Annexure Report
Profin Plus
Page No 4
V.
OTHER PROJECT PARAMETERS 1. Overall Capacity Utilization Percentages Yr-1: 50.00%
Yr-2: 50.00%
Yr-3: 50.00%
Yr-4: 50.00%
Yr-5: 50.00%
2. Working Capital Parameters ---------------------------------------------------------------------------------Holding Period(Days)
Margin-%
Interest-%
Import/ Domestic/
Import/ Domestic/
Import/ Domestic/
Export
Export
Export
Domestic
Others
Others
---------------------------------------------------------------------------------1. Raw Materials
0
30
0.00
25.00
0.00
13.00
2. Packing Materials
0
0
0.00
0.00
0.00
0.00
3. Consumables
0
60
0.00
25.00
0.00
13.00
4. Work In Progress
2
5. Finished Goods
25.00
7
6. Sundry Debtors
0
30
7. Adv-RM Suppliers
0
0
8. Adv-PM Suppliers
0
0
9. Adv-Con Suppliers
0
0
10. Sundry Creditors(RM)
0
15
11. Sundry Creditors(PM)
0
0
12. Sundry Creditors(CN)
0
0
13. Adv From Customers
0
0
13. Adv From Customers
0
0
15. Normal Working Exp
13.00
25.00 0.00
7
25.00
25.00
13.00 0.00
13.00
13.00
16. Margin Money Calculation Method : Flexible Bank Finance Method ----------------------------------------------------------------------------------
3. Income Tax Parameters -----------------------------------------Deductions
Percentages
-----------------------------------------------------------------------------------------------------------------Slabs
Tax %
-------------------------------Above Specified Limit
0.00
--------------------------------
Annexure Report
Profin Plus
Page No 5
Date 04/02/2015 :
Biomass Briquetting - Arya Bio Mass Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Cost of Production and Profitability Statement Rs in one hundred thousands Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
Sales / Gross Receipts Export Sales Domestic Sales Domestic Sales A) Gross Sales / Receipts
135.00
141.75
148.84
156.28
164.09
135.00
141.75
148.84
156.28
164.09
Other Incomes Interests / Dividends Received B) Net Income
0.00
0.00
0.00
0.00
0.00
135.00
141.75
148.84
156.28
164.09
68.85
72.29
75.91
79.70
83.69
Cost of Sales Indigenous Raw Materials Indigenous Consumable Storesd
0.64
0.70
0.77
0.85
0.94
14.27
14.56
14.85
15.14
15.45
Direct Labour and Wages
4.44
4.66
4.90
5.14
5.40
Repairs and Maintenance
0.85
0.85
0.85
0.85
0.85
15.30
16.07
16.87
17.71
18.60
Factory Overheads
1.35
1.42
1.49
1.56
1.64
Depreciation
5.50
5.50
5.50
5.50
5.50
Add Opening Stocks of Work in Process
0.00
0.03
0.03
0.03
0.03
Add Opening Stocks of Finished Goods
0.00
0.18
0.19
0.19
0.20
Less Closing Stocks of Work in Process
0.03
0.03
0.03
0.03
0.03
Less Closing Stocks of Finished Goods
0.18
0.19
0.19
0.20
0.20
110.99
116.04
121.13
126.46
132.05
24.01
25.71
27.71
29.82
32.04
Secured Loans
3.90
3.04
2.18
1.32
0.46
UnSecured Loans
0.00
0.00
0.00
0.00
0.00
Deferred Loans
0.00
0.00
0.00
0.00
0.00
Debentures
0.00
0.00
0.00
0.00
0.00
Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
Working Capital Loans
1.30
1.30
1.30
1.30
1.30
Administrative Expenses
0.90
0.95
0.99
1.04
1.09
Salaries (Indirect)
0.96
1.01
1.06
1.11
1.17
Selling Expenses
4.05
4.25
4.47
4.69
4.92
Preoperative Expenses Written-Off
0.00
0.00
0.00
0.00
0.00
E) Total Non Operating Expenses
11.11
10.54
10.00
9.46
8.95
F) Profit Before Tax (PBT)
12.91
15.16
17.71
20.36
23.09
0.00
0.00
0.00
0.00
0.00
12.91
15.16
17.71
20.36
23.09
Power and Fuel
Other Direct Expenses
C) Total Operating Expenses D) Gross Profit (B-C) Non Operative Expenses Interests
Provision for Taxation G) Profit After Tax (PAT)
Cost of Production and Profitability Statement
Date : 04/02/2015
Biomass Briquetting - Arya Bio Mass Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Income Tax Report Year No ------------ > Profit Before Tax (PBT)
Rs in one hundred thousands
2015-16
2016-17
2017-18
2018-19
2019-20
12.91
15.16
17.71
20.36
23.09
Add Depreciation back
5.50
5.50
5.50
5.50
5.50
Less Depreciation by WDV Method (IT)
5.50
4.72
4.06
3.49
3.01
12.91
15.94
19.15
22.36
25.59
Less Partners' Salary
0.00
0.00
0.00
0.00
0.00
Less NonTaxable Investments
0.00
0.00
0.00
0.00
0.00
Profit/Loss for IT
Adjust Previous Losses Net Income/Loss Taxable Income/Loss Tax Profit After Tax (PAT)
Income Tax Report
0.00
0.00
0.00
0.00
0.00
12.91
15.94
19.15
22.36
25.59
12.91
15.94
19.15
22.36
25.59
0.00
0.00
0.00
0.00
0.00
12.91
15.94
19.15
22.36
25.59
Date :
Biomass Briquetting - Arya Bio Mass
04/02/2015
Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Cash Flow Statement Rs in one hundred thousands Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
16.80
18.20
19.90
21.68
23.56
16.45
0.00
0.00
0.00
0.00
b. Subsidy
0.00
0.00
0.00
0.00
0.00
3. Depreciation
5.50
5.50
5.50
5.50
5.50
33.00
0.00
0.00
0.00
0.00
b. Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
c. Debentures
0.00
0.00
0.00
0.00
0.00
5. Increase in Deferred Credits
0.00
0.00
0.00
0.00
0.00
6. Increase in Unsecured Loans
0.00
0.00
0.00
0.00
0.00
10.00
0.00
0.00
0.00
0.00
8. Increase in WC for Normal Working Exp
2.14
0.10
0.10
0.11
0.11
9. Preoperative Expenses Written-Off
0.00
0.00
0.00
0.00
0.00
10.Sale of Fixed Assets
0.00
0.00
0.00
0.00
0.00
11.Decrease in Investments
0.00
0.00
0.00
0.00
0.00
12.Others
0.00
0.00
0.00
0.00
0.00
83.89
23.80
25.50
27.29
29.17
45.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14.45
0.71
0.75
0.79
0.83
a. Preliminary Expenses
0.00
0.00
0.00
0.00
0.00
b. Preoperative Expenses
0.00
0.00
0.00
0.00
0.00
a. Secured Loans
6.60
6.60
6.60
6.60
6.60
b. Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
c. Debentures
0.00
0.00
0.00
0.00
0.00
6. Decrease in Deferred Credits
0.00
0.00
0.00
0.00
0.00
7. Decrease in Unsecured Loans
0.00
0.00
0.00
0.00
0.00
8. Taxation
0.00
0.00
0.00
0.00
0.00
9. Interest
3.90
3.04
2.18
1.32
0.46
10.Dividends
0.00
0.00
0.00
0.00
0.00
11.Withdrawals
0.00
0.00
0.00
0.00
0.00
69.94
10.35
9.53
8.71
7.89
A) SOURCES OF FUNDS 1. Cash Accruals (Before Tax & Interests) 2. Increase in a. Share Capital
4. Increase in Long Term Loans a. Secured Loans
7. Increase in Working Capital Loans
TOTAL SOURCES OF FUNDS B) DISPOSITION OF FUNDS 1. Capital Expenditure 2. Increase in Investments 3. Increase in Current Assets 4. Increase in
5. Decrease in
TOTAL DISPOSITION OF FUNDS
0.00
13.95
27.39
43.36
61.94
Surplus/Deficit
13.95
13.45
15.97
18.58
21.28
Closing Cash & Bank Balance
13.95
27.39
43.36
61.94
83.22
Opening Cash & Bank Balance
Cash Flow Statement
Date : 04/02/2015
Biomass Briquetting - Arya Bio Mass Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Balance Sheet (Company Format) Rs in one hundred thousands Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
16.45
16.45
16.45
16.45
16.45
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
A) SOURCES OF FUNDS 1. SHARE HOLDERS' FUNDS a) Share Capital i. Ordinary Share Capital ii.Preferential Share Capital b) Subsidy c) Reserves and Surplus i. Reserves
0.00
0.00
0.00
0.00
0.00
ii. Surplus
12.91
28.07
45.78
66.14
89.23
2. LOAN FUND a. Secured Loans i. Secured Term Loans
26.40
19.80
13.20
6.60
0.00
ii. Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
iii.Debentures
0.00
0.00
0.00
0.00
0.00
iv. Deferred Credits
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
55.75
64.32
75.43
89.19
105.68
b) Unsecured Loans TOTAL SOURCES OF FUNDS APPLICATION OF FUNDS 1. FIXED ASSETS a) Gross Block
0.00
45.00
45.00
45.00
45.00
b) Additions
45.00
0.00
0.00
0.00
0.00
c) Deletions
0.00
0.00
0.00
0.00
0.00
d) Less Depreciation e) Net Block 2. DEPOSITS AND INVESTMENTS
5.50
11.00
16.50
22.00
27.50
39.50
34.00
28.50
23.00
17.50
0.00
0.00
0.00
0.00
0.00
5.98
6.27
6.59
6.92
7.26
3. CURRENT ASSETS, LOANS & ADVANCES a) Inventories b) Sundry Debtors c) Closing Cash & Bank Balance d) Loans and Advances
8.88
9.32
9.79
10.28
10.79
13.95
27.39
43.36
61.94
83.22
0.00
0.00
0.00
0.00
0.00
LESS CURRENT LIABILITIES a) Sundry Creditors
2.55
2.67
2.81
2.95
3.10
10.00
10.00
10.00
10.00
10.00
0.00
0.00
0.00
0.00
0.00
a) Preliminary Expenses
0.00
0.00
0.00
0.00
0.00
b) Preoperative Expenses
0.00
0.00
0.00
0.00
0.00
55.75
64.32
75.43
89.19
105.68
b) Working Capital Loans c) Advances From Customers 4. MISCELLANEOUS EXPENDITURE
TOTAL APPLICATION OF FUNDS
Balance Sheet (Company Format)
Date : 04/02/2015
Biomass Briquetting - Arya Bio Mass Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Working Capital Analysis Rs in one hundred thousands Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
Raw Materials (Imported)
0.00
0.00
0.00
0.00
0.00
Raw Materials (Indigenous)
5.66
5.94
6.24
6.55
6.88
Packing Materials (Imported)
0.00
0.00
0.00
0.00
0.00
Packing Materials (Indigenous)
0.00
0.00
0.00
0.00
0.00
Consumable Stores (Imported)
0.00
0.00
0.00
0.00
0.00
Consumable Stores (Indigenous)
0.11
0.12
0.13
0.14
0.15
Work In Process
0.03
0.03
0.03
0.03
0.03
Finished Goods
0.18
0.19
0.19
0.20
0.20
Sundry Debtors (Export Oriented)
0.00
0.00
0.00
0.00
0.00
Sundry Debtors (Domestic)
8.88
9.32
9.79
10.28
10.79
Advances To Suppliers (Imported)
0.00
0.00
0.00
0.00
0.00
Advances To Suppliers (Indigenous)
0.00
0.00
0.00
0.00
0.00
Normal Working Expenses
2.14
2.24
2.34
2.45
2.56
TOTAL CURRENT ASSETS
16.99
17.83
18.72
19.64
20.62
Sundry Creditors (Imported)
0.00
0.00
0.00
0.00
0.00
Sundry Creditors (Indigenous)
2.55
2.67
2.81
2.95
3.10
Advance From Customers (Export
0.00
0.00
0.00
0.00
0.00
Advance From Customers (Domestic)
0.00
0.00
0.00
0.00
0.00
2.55
2.67
2.81
2.95
3.10
WORKING CAPITAL GAP
14.45
15.16
15.91
16.70
17.52
WORKING CAPITAL BANK FINANCE
10.00
10.00
10.00
10.00
10.00
4.45
5.16
5.91
6.70
7.52
CURRENT ASSETS
CURRENT LIABILITIES
TOTAL CURRENT LIABILITIES
WORKING CAPITAL MARGIN MONEY
Working Capital Analysis
Date : 04/02/2015
Biomass Briquetting - Arya Bio Mass Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Fund Flow Statement Rs in one hundred thousands Year No ------------ >
2015-16
2016-17
2017-18
2018-19
2019-20
16.80
18.20
19.90
21.68
23.56
A) SOURCES OF FUNDS 1. Cash Accruals (Before Tax & Interests) 2. Increase in a. Share Capital
16.45
0.00
0.00
0.00
0.00
b. Subsidy
0.00
0.00
0.00
0.00
0.00
3. Depreciation
5.50
5.50
5.50
5.50
5.50
4. Increase in Long Term Loans a. Secured Loans
33.00
0.00
0.00
0.00
0.00
b. Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
c. Debentures
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5. Increase in Deferred Credits 6. Increase in Unsecured Loans
0.00
0.00
0.00
0.00
0.00
10.00
0.00
0.00
0.00
0.00
8. Increase in WC for Normal Working Exp
2.14
0.10
0.10
0.11
0.11
9. Preoperative Expenses Written-Off
0.00
0.00
0.00
0.00
0.00
10.Sale of Fixed Assets
0.00
0.00
0.00
0.00
0.00
11.Decrease in Investments
0.00
0.00
0.00
0.00
0.00
7. Increase in Working Capital Loans
12.Others
0.00
0.00
0.00
0.00
0.00
83.89
23.80
25.50
27.29
29.17
45.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14.45
0.71
0.75
0.79
0.83
a. Preliminary Expenses
0.00
0.00
0.00
0.00
0.00
b. Preoperative Expenses
0.00
0.00
0.00
0.00
0.00
a. Secured Loans
6.60
6.60
6.60
6.60
6.60
b. Seed Capital Loans
0.00
0.00
0.00
0.00
0.00
c. Debentures
0.00
0.00
0.00
0.00
0.00
6. Decrease in Deferred Credits
0.00
0.00
0.00
0.00
0.00
7. Decrease in Unsecured Loans
0.00
0.00
0.00
0.00
0.00
8. Taxation
0.00
0.00
0.00
0.00
0.00
9. Interest
3.90
3.04
2.18
1.32
0.46
10.Dividends
0.00
0.00
0.00
0.00
0.00
11.Withdrawals
0.00
0.00
0.00
0.00
0.00
13.95
13.45
15.97
18.58
21.28
83.89
23.80
25.50
27.29
29.17
TOTAL SOURCES OF FUNDS B) DISPOSITION OF FUNDS 1. Capital Expenditure 2. Increase in Investments 3. Increase in Current Assets 4. Increase in
5. Decrease in
12.Surplus/Deficit TOTAL DISPOSES
Fund Flow Statement
Date : 04/02/2015
Biomass Briquetting - Arya Bio Mass Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
DSCR Statement Year No ------------ > A) Profit After Tax (PAT) B) Add back Depreciation C) Add back Written-Off Preop Exp D) Net Cash Accruals E) Repayment Obligations Secured Loans UnSecured Loans Deferred Loans Debentures Seed Capital Loans Total Repayments F) Debt Service Ratio (D / E) DSR Mean (Yr 1 to 5) is 3.54 G) Net Cash Accruals H) Total Interest from Term Borrowings I) Total (G + H) J) Total Repayments of Term K) Total Interest from Term Borrowings L) Total (J + K) M) Debt Service Coverage Ratio (I / L) DSCR Mean (Yr 1 to 5) is 3.00
DSCR Statement
Rs in one hundred thousands
2015-16
2016-17
2017-18
2018-19
2019-20
12.91 5.50 0.00 18.41
15.16 5.50 0.00 20.66
17.71 5.50 0.00 23.21
20.36 5.50 0.00 25.86
23.09 5.50 0.00 28.59
6.60 0.00 0.00 0.00 0.00 6.60 2.79
6.60 0.00 0.00 0.00 0.00 6.60 3.13
6.60 0.00 0.00 0.00 0.00 6.60 3.52
6.60 0.00 0.00 0.00 0.00 6.60 3.92
6.60 0.00 0.00 0.00 0.00 6.60 4.33
18.41 3.90 22.30 6.60 3.90 10.50 2.12
20.66 3.04 23.70 6.60 3.04 9.64 2.46
23.21 2.18 25.40 6.60 2.18 8.78 2.89
25.86 1.32 27.18 6.60 1.32 7.92 3.43
28.59 0.46 29.06 6.60 0.46 7.06 4.11
Biomass Briquetting - Arya Bio Mass
Date : 04/02/2015
Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Depreciation Report Method Used : Straight Line Method
Year No ------------ >
Asset Name :
Opening-Amt
Additions
Deletions
Rs in one hundred thousands Depriciation
Closing-Amt
Building and Civil Works
1
10.00
0.00
0.00
1.00
9.00
2
9.00
0.00
0.00
1.00
8.00
3
8.00
0.00
0.00
1.00
7.00
4
7.00
0.00
0.00
1.00
6.00
5
6.00
0.00
0.00
1.00
5.00
6
5.00
0.00
0.00
1.00
4.00
7
4.00
0.00
0.00
1.00
3.00
8
3.00
0.00
0.00
1.00
2.00
9
2.00
0.00
0.00
1.00
1.00
10
1.00
0.00
0.00
1.00
0.00
Assetwise Total Asset Name :
10.00
Plant and Machinery
1
22.00
0.00
0.00
3.30
18.70
2
18.70
0.00
0.00
3.30
15.40
3
15.40
0.00
0.00
3.30
12.10
4
12.10
0.00
0.00
3.30
8.80
5
8.80
0.00
0.00
3.30
5.50
6
5.50
0.00
0.00
3.30
2.20
7
2.20
0.00
0.00
2.20
0.00
8
0.00
0.00
0.00
0.00
0.00
9
0.00
0.00
0.00
0.00
0.00
10
0.00
0.00
0.00
0.00
0.00
Assetwise Total Asset Name :
22.00
Electrification
1
8.00
0.00
0.00
1.20
6.80
2
6.80
0.00
0.00
1.20
5.60
3
5.60
0.00
0.00
1.20
4.40
4
4.40
0.00
0.00
1.20
3.20
5
3.20
0.00
0.00
1.20
2.00
6
2.00
0.00
0.00
1.20
0.80
7
0.80
0.00
0.00
0.80
0.00
8
0.00
0.00
0.00
0.00
0.00
9
0.00
0.00
0.00
0.00
0.00
10
0.00
0.00
0.00
0.00
0.00
Assetwise Total
Depreciation Report
8.00
Page No. 1
Biomass Briquetting - Arya Bio Mass
Date : 04/02/2015
Gat No. 526, Shivajinagar, Borgaon, Tal. Walwa, Dist. Sangli
Repayment & Interest Schedule of Term Loans Secured Loans
Rs in one hundred thousands
Bank Term Loan
General Interest Rate : 13 %
Amount : 33.00
Morotorium Period (Terms) :
Loan Existence Year : 1
Repayment Type : Monthly
Year No
Opening
Installment
Interest
Closing
Balance
During Year
During Year
Balance
1
33.00
6.60
3.90
26.40
2
26.40
6.60
3.04
19.80
3
19.80
6.60
2.18
13.20
4
13.20
6.60
1.32
6.60
5
6.60
6.60
0.46
0.00
6
0.00
0.00
0.00
0.00
7
0.00
0.00
0.00
0.00
8
0.00
0.00
0.00
0.00
9
0.00
0.00
0.00
0.00
10
0.00
0.00
0.00
0.00
Total
33.00
10.90
Repayment & Interest Schedule of Term Loans
Page No. 1
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