Model Project
on
Cold Storage
Units
Model Project for Cold Storage Units
PART-A
ABOUT PROPRIETOR/COMPAY
CUSTOMER SEGMETS
MARKET COSTITUTES
QUALITY ASSURACE
VALUE OF PROPRIETOR/COMPAY
VISIO & MISSIO
Model Project for Cold Storage Units
EXPASIOS
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECOOMY
MASTER PLA FOR BIHAR STATE FOR PRE-COOLIG UIT
ITRODUCTIO
BIHAR AT A GLACE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Cold Storage Units
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. O.
COTETS
ITRODUCTIO
COLD STORAGE UITS
IDUSTRY AALYSIS
CUSTOMER AALYSIS
IMPLEMETATIO SCHEDULE
IMPLEMETATIO SCHEDULE
Model Project for Cold Storage Units
PROPRIETOR/COMPAY AME
ITRODUCTIO
COLD STORAGE UITS
IDUSTRY AALYSIS
CUSTOMER AALYSIS
MARKETIG PLA
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Cold Storage Units
MARKET POTETIAL AD STRATEGY
MARKETIG STRATEGY
TETATIVE IMPLEMETATIO SCHEDULE
S. O.
ACTIVITY
PERIOD I WEEKS
APPLICATIO AD SACTIO OF LOA
2 WEEKS
OFFER FROM VEDOR AD
FIALIZATIO
4 WEEKS
SOURCIG AD ASSEMBLIG
10 WEEKS
ELECTRIFICATIO
4 WEEKS
Model Project for Cold Storage Units
Project cost & Means of Finance
(Rs. Lakh)
S. o.
Particulars
A.
Project Cost
1.
Plant & Machinery
2013-14
Total
Total
B.
Means of Finance
1.
Promoter's Contribution
2.
Capital Subsidy from NHM
3.
State Subsidy
4.
Term Loan
Total
Promoters contribution
in %
Debt Equity Ration
ote:- Total term loan sanction..Lakh/Cr (Capital Subsidy from [Link]/Cr, State Subsidy
Lakh/Cr.)
Model Project for Cold Storage Units
C.
Contribution
Sales Revenue
Less Variable cost
Contribution
..
D.
B. E. P. as percentage of installed capacity
..%
E.
Cash B.E.P.
..%
..%
Model Project for Cold Storage Units
Projected Balance Sheet
S. No. Particulars
A.
I.
Liabilities
Share Capital &
Retained Earnings
II.
Unsecured Loans
III.
Capital Subsidy from NHM
IV.
Reserves
V.
Term Loan
VI.
Bank Barrowings
VII.
Current Liability
Total
Model Project for Cold Storage Units
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
B.
Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C.
Opening Balance
D.
Surplus (A-B)
E.
Closing Balance
Model Project for Cold Storage Units
Projected Cash flow Statement
S. No. Particulars
A.
I.
II.
Source of Funds
Proposed Term Loan
Share Capital
III.
Capital Subsidy
IV.
Unsecured Loan
V.
Profit before interest
depreciation & taxes
VI.
Bank Barrowings
Total (A)
Model Project for Cold Storage Units
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
B.
Operating Profit before interest depreciation & taxes
C.
Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D.
Profit after Interest and before Tax
E.
Depreciation (SLM)
F.
Profit before Tax
G.
Taxable Income
H.
Tax Payable
I.
Profit after tax % of net profit
J.
Add Depreciation (SLM) & Prelim Expenses, etc off
K.
Cash surplus
L.
Repayment of term loan
M.
Cash accruals
N.
Dividend
Model Project for Cold Storage Units
Project Profitability Statement
S. No. Particulars
A.
Sales Revenue
B.
Expenditure
Power & Fuel
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax
& Insurance
Unit running
expenses
Electric Expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Cold Storage Units
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
Internal Rate & Return
Year
Cash out
flow
Inventory
Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total et Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Cold Storage Units
Discount
Rate 23%
Net Dis.
Amount
Statement showing average DSCR calculation
S. o.
1.
2.
3.
Particulars
2013-14
Profit after Tax
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
Interest on term
loan
4.
Cash Accruals (A)
5.
Repayment of
term Loan
6.
Interest on term
loan
7.
Total Repayments
(B)
AVERAGE
DSCR
Model Project for Cold Storage Units
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
Statement showing calculation of Income Tax
S. o.
Particulars
1.
Profit before
2013-14
interest and Tax
2.
Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3.
Depreciation
(WDV) Total
(2+3)
4.
Profit before Tax
5.
Taxable Income
6.
Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Cold Storage Units
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
Details of installed Capacity, Capacity Utilisation and sales Realisation
S. o.
Particulars
Year
A.
Capacity installed
B.
Project Capacity
C.
Revenue
31-Mar-14
31-Mar-15
31-Mar-16
31-Mar-17
31-Mar-18
31-Mar-19
31-Mar-20
31-Mar-21
1st year
2nd year
3rd year
4th year
5th year
6th year
7th year
8th year
Model Project for Cold Storage Units
Details of Annual Installed Capacity & Sales Realisation
S. o.
Revenue Segments
Capacity (MT.)
1.
Rent From Cold Storage Units
Units
Sale Price Rs./MT
Sub-Total
(Total Revenue when capacity installed and Utilization both becomes 100%)
I.
II.
Net Current Assets (B-A)
Total Current Assets
III.
Margin (25% of
N.C.A.+100% of A (2 to 6)
IV.
Max. Permissible Bank
Finance
V.
Working Capital Bank
Finance Interest @ 13.25%
Model Project for Cold Storage Units
Amount Rs. in
Lakhs
Working Capital Requirement
Sl. No.
Particulars
1.
Salary and Wages
2.
Rents and Vehicle
3.
Power and Fuel
4.
Repair and Maintenance
5.
Adm. and Misc. Exps.
6.
Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7.
Trading Stock storage
sale, Direct sale
8.
Sundry Debtors
Total (B)= 8+9
Model Project for Cold Storage Units
Period
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
(Rs. in Lakh)
Amount
(2013-14)
RATIO AALYSIS
S. o.
Particulars
1.
PBITD (Rs Lakhs)
2.
PBTD (Rs Lakhs)
3.
PAT (Rs Lakhs)
Return on Investment (After Tax and
4.
before interest)
5.
Net Worth (Rs Lakhs)
6.
Gross Profit Margin (GPM)
7.
Operating profit margin (OPM)
8.
Net Profit Margin (NPM)
Model Project for Cold Storage Units
2012-13
2013-14
2014-15
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year
Plant & Machinery
Building
Misc. Assets
Total
2013-14
Year
Machinery
0
1
2
3
4
5
6
7
8
9
10
Model Project for Cold Storage Units
Depreciation
15%
Building
Depreciation
10%
Misc. Assets
Depreciation
10%
Total
Depreciation
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year
Plant & Machinery Building
Misc. Assets
Total
2013-14
Year
Machinery
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Cold Storage Units
Depreciation
5.28%
Building
Depreciation
3.34%
Misc. Assets
Depreciation
5.28%
Total
Depreciation
S. o.
Particulars
A.
VARIABLE COST
Amount 2013-14
Utilities
Repair and Maintenance
Unit Expenses
Interest on W/C Loan
Total
B.
SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Cold Storage Units
Amount 2014-15
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years
Profit After Tax
Depreciation & Preliminary
Expenses written off
Cash Accruals
Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD
Model Project for Cold Storage Units
YEARS+
MOTHS
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
Salary/
S. o.
Particulars Month
(Rs.)
Salary
1.
Manager
2.
Technician
Wages
3
Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Cold Storage Units
os.
Amount
os.
Amount
1st year
os.
Amount
2nd year
os.
Amount
3rd year
DETAILS & ESTIMATED COST OF PLAT & MACHIERY
(Rs. In Lakhs)
Each Unit
S. o.
Particulars
1.
Cold Storage Units
Capacity (MT)
Total
ASSETS
I.
Gross Block Less: Depreciation et Block
II.
Current Assets
III.
Misc. Expenses
IV.
Cash in Hand/Bank
Total-
Model Project for Cold Storage Units
Total Unit
Unit Cost Per Cold
Storage Unit
Amount
(Rs. in Lakhs)
