AC AC ( For Restaurant) AC ( For Party Hall) LED 42' Music DJ System W ith Speake Cold Drink Fridge Fa n s Exhaust Fan Vaccum Cleaner Computer & Printer Fire Extinshuer In Invertor with Battries Generator Total ( A)
2 2 1 1 1 10 6 1 1 2 1 1
Price per Unit 35000.00 35000.00 62500.00 45000.00 30000.00 1350.00 550.00 5000.00 30000.00 7500.00 30000.00 150000.00
4 Burner Gas Range 2 Burner Gas Range Toaster Microwave Mixer Grinder Chimney De Deep Regregerator W ater Cooler Fridge Coffe Machine Juicer RO System Crockery
1 1 1 1 1 1 2 1 1 1 1 1 Total (B)
Furniture Furniture & Interiors ( It Includes Tables, Chairs for Restaurant and Table Chairs for Party Hall and Interior Decoration) Total (C ) Total Cost
(A+B+C)
400000.00
400000.00 1357640.00
ABC ABC, CITY Crockery Details Item Quantity Unit 1 Spoon 10 DOZ 2 Fork 10 DOZ 3 Kniwe 10 No 4 Service Spoon 5 DOZ 5 Service Fork 5 DOZ 6 Soup Spoon 5 DOZ 7 Large Plate 5 DOZ 8 Small Plate 5 DOZ 9 Serving Bowl 5 DOZ 10 Dessert Plate 3 DOZ 11 Dessert Spoon 3 DOZ 12 Cup and Sauces 3 DOZ 13 Water Glass 5 DOZ 14 Sup Bowl 5 DOZ 15 Water Jug 2 DOZ 16 Service Tray 30 No 17 Juice Glass ( 250 M 5 DOZ 18 Juice Glass ( 300 M 5 DOZ 19 Soup Cup 4 DOZ 20 Napkin Stand 15 No 21 Straw Stand 15 No 22 Toothpic Stank 15 No 23 Bottle Opener 15 No Total
Means of Finance Bank Term Loan Promoters Capital Total
1018230.00 339410.00 1357640.00
ABC ABC, CITY 1 Working Days
350 Days
2 Gross Receipts Rent from Party Hall Rs 5000 per day Party Hall Rent Per Day No of Bookin Total 1st Year 5500 30 165000 Iind Year 5500 30 165000 IIIrd year 5500 36 198000 Ivth Year 5500 36 198000 Vth Year 5500 36 198000 During the Party Time the Gross Receipts from Sale of Food to Party will be Rs 10000.00 per Party Day Receipts from Restaurant Restaurant Receipts per DNo. of Days Total 1st Year Iind Year IIIrd year Ivth Year Vth Year
5000 5500 6050 6655 7500
350 350 350 350 350
1750000 1925000 2117500 2329250 2625000
3 Cost of Food Assuming that Cost of Raw Material of Food comes to 25% of Sale Price
4 Salaries & Wages Employee Salary per Mo No of Emplo Total Manager Self Self Shef 10000 2 20000.00 Waiter 7000 4 28000.00 Helper 4500 2 9000.00 Total 57000.00 Annual Salary
684000.00
5 Electricity Expenses Electricity Expenses will be Rs 15000.00 per month. Annual Expenses will be Rs 180000.00 . 6 Diseal Expenses Diseal Expenses will be Rs 4000.00 per mont Annual Expenses will be Rs 48000 6 Gas Fuel Expenses Gas Expenses will be Rs 8000.00 per mont Annual Expenses will be Rs 96000
7 Adminstrative Expenses Administrative Expenses will be Rs 3000.00 per month. Annual Expenses will be Rs 36000.00 8 Repiar & Maintaince Expenses Monthly Expenses will Rs 2500.00. Annual Expenses will be Rs 30000.00 9 Advertisement Expenses Annual Expenses will be Rs 60000.00 10 Depreciation Schedule Equipments Year Opening Balance Depreciation @15% Closing Balance
Kitchen Equipments Year Opening Balance Depreciation @15% Closing Balance
Furniture Year Opening Balance Depreciation @10% Closing Balance
Ist Year
IInd Year
IIIrd Year
IV th Year
524300.00 445655.00 378806.75 321985.74 78645.00
66848.25
IInd Year
IIIrd Year
IV th Year
433340.00 368339.00 313088.15 266124.93 65001.00
55250.85
IInd Year
IIIrd Year
IV th Year
400000.00 360000.00 306000.00 260100.00 40000.00
54000.00
232634.70
Vth Year 226206.19
46963.22 39918.739 33930.9283
368339.00 313088.15 266124.93 226206.19
Ist Year
273687.88
56821.01 48297.861 41053.1815
445655.00 378806.75 321985.74 273687.88
Ist Year
Vth Year
45900.00
192275.26
Vth Year 221085.00
39015.00
33162.75
360000.00 306000.00 260100.00 221085.00
187922.25
11 Bank Loan Repayment and Interest Chart Year Ist Year Opening Balance 0.00 Add: Adition 1018230.00 Installments 203646.00 Closing Balance 814584.00 Interest @ 13% p.a. (on Loan 119132.91
IInd Year IIIrd Year IV th Year Vth Year 814584.00 610938.00 407292.00 203646.00 0.00 0.00 0.00 0.00 203646.00 203646.00 203646.00 203646.00 610938.00 407292.00 203646.00 0.00 92658.93 66184.95 39710.97 13236.99
ABC ABC, CITY PROFITABILITY STATEMENT Ist Year
Iind Year
IIIrd Year
Ivth Year
Vth Year
Gross Receipts Rent From Party Hall Gross Receipts on Sale of Food during Party Gross Reciepts from Restaurant
Net Profit Before Interest ( C-D) Interest Paid to Bank
384854.00 119132.91
516450.90 92658.93
625920.77 66184.95
673733.90 39710.97
767833.94 13236.99
Net Profit After Interest Drawings Net Profit Carried Forward
265721.09 96000.00 169721.09
423791.97 240000.00 183791.97
559735.82 350000.00 209735.82
634022.93 400000.00 234022.93
754596.95 450000.00 304596.95
ABC ABC, CITY CASH FLOW STATEMENT Ist Year
Iind Year
IIIrd Year
Ivth Year
Vth Year
Cash Inflow Capital Employed
339410.00
0.00
0.00
0.00
0.00
Loan From Bank
1018230.00
0.00
0.00
0.00
0.00
568500.00
692550.00
775605.00
800965.50
875980.80
1926140.00
692550.00
775605.00
800965.50
875980.80
1357640.00
0.00
0.00
0.00
0.00
90083.33
15983.33
11681.67
6524.83
12412.73
Instalment Paid of Bank
203646.00
203646.00
203646.00
203646.00
203646.00
Interest Paid to Bank
119132.91
92658.93
66184.95
39710.97
13236.99
Drawings
96000.00
240000.00
350000.00
400000.00
450000.00
Total (B)
1866502.24
552288.26
631512.62
649881.80
679295.72
0.00 59637.76 59637.76
59637.76 140261.74 199899.49
199899.49 144092.38 343991.88
343991.88 151083.70 495075.57
495075.57 196685.08 691760.65
Net Profit Before Interest and Total ( A) Cash Outflow Fixed Assets Purchased Increase in Working Capital
Opening Cash Cash Accural Closing Cash
ABC ABC, CITY BALANCE SHEET Ist Year
Iind Year
IIIrd Year
Ivth Year
Vth Year
Liabilities Capital Employed
339410.00
339410.00
339410.00
339410.00
339410.00
Bank Loan
814584.00
610938.00
407292.00
203646.00
0.00
Net Profit
169721.09
353513.06
563248.88
797271.81
1101868.76
Creditors
94500.00
101100.00
111210.00
122331.00
134564.10
1418215.09
1404961.06
1421160.88
1462658.81
1575842.86
1173994.00
997894.90
848210.67
720979.07
612832.21
184583.33
207166.67
228958.33
246604.17
271250.00
59637.76
199899.49
343991.88
495075.57
691760.65
1418215.09
1404961.06
1421160.88
1462658.81
1575842.86
0.00
0.00
0.00
0.00
0.00
Total Assets Fixed Assets Sundry Debtors Cash and Bank Balance
Total
ABC ABC, CITY CALCULATION OF DEBT SERVICE COVERAGE RATIO Particulars Ist Year Iind Year Net Profit After tax During yr. 265721.09 423791.97 Add: Depreciation 183646.00 176099.10 Add: Interest On Term Loan 119132.91 92658.93 Total Amount available For serving intt & Installment 568500.00 692550.00
IIIrd Year 559735.82 149684.24 66184.95
Ivth Year 634022.93 127231.60 39710.97
Vth Year 754596.95 108146.86 13236.99
775605.00
800965.50
875980.80
Installment and interest to be Served
322778.91
296304.93
269830.95
243356.97
216882.99
Debt Service Coverage Ratio
1.76
2.34
2.87
3.29
4.04
Average DSCR
2.86
Calculation of Current Ratio Current Assets Sundry Debtors Cash & Bank Balance Total Current Liabilities Sundry Creditors Total Current Ratio Average Current Ratio
