Project Report for Biomass Briquetting

April 3, 2018 | Author: Shreyans Tejpal Shah | Category: Loans, Depreciation, Energy And Resource, Economies, Finance (General)


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PROJECT REPORTOF 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 This project is a project of manufacturing of Briquettes from any agro waste. 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. where they are used to heat industrial boilers in order to produce electricity from steam. Swati Vikas Patil. Arya Bio Mass. ARYA BIO MASS Introduction Biomass briquettes are a biofuel substitute to coal and charcoal. we intend to import and install a new technology from abroad. They have formed a private limited company in the name as M/s. There has been a move to the use of briquettes in the developed world. Arya Bio Mass for this project and both shall look after the business. Project Report of M/s. prepared by CA Tejpal Chandrakant Shah . bio mass and bio waste. The briquettes are cofired with coal in order to create the heat supplied to the boiler when the higher heat is needed. with the help of which. Briquettes are mostly used in the developing world. In this project.PROJECT REPORT OF BIOMASS BRIQUETTING M/S. where cooking fuels are not as easily available. They have studied well about the market and now decided to start own unit. Introduction of the promoters: This project is proposed by Mrs. or varying degrees of pyrolysis. Basically. It is a technically improved technology giving smokeless coal at lower cost and better results out of the bio waste. leaf waste of sugar cane and other crops can be used for briquettes. The process is a continuous type having a small pressure Ram which continuously ramming the raw material through the die. and cooking fuel. Registration under MSME Act as a SSI unit given by DIC is in process. Here. prepared by CA Tejpal Chandrakant Shah . it is intended to introduce a new technology which is prevailing in the world market. mostly made of green waste and other organic materials. Thus there is no process regarding formation. Manufacturers can use torrefaction. of Maharashtra and MSME Act. Researchers concluded that torrefaction and carbonization are the most efficient forms of drying out biomass. Compared to fossil fuels. The raw materials are gathered and compressed into briquette in order to burn longer and make transportation of the goods easier. heat. Project Report of M/s. Arya Bio Mass. carbonization. with this machine agro waste such as dried plants. ground nut shells. the major used material for briquettes is Baggasse while. bagasse. The composition of the briquettes varies by area due to the availability of raw materials.Unit Registration Details: This project is proposed as a proprietorship concern. This project shall be a small scale unit as per GR of Govt. but it is not yet used in India. One of the most common variables of the biomass briquette production process is the way the biomass is dried out. this is a physical process of percussion to be carried out. Technical Aspects & Production: Biomass briquettes. resulting into compressed briquettes. including rice husk. are commonly used for electricity generation. 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. but the use of the briquette determines which method should be used. In India. and agricultural waste. municipal solid waste. These briquettes are very different from charcoal because they do not have large concentrations of carbonaceous substances and added materials. These compressed compounds contain various organic materials. Building: The machine is of robust design and is very compact in nature. all the machinery i. Capacity: Production capacity 1000 Kg. But. apart from that. and the finished goods requires huge space. around 2500 Sq. Thus for a project of 1000 Kg / Hr. the remaining matters such as the raw material. Weigh Scale 4. prepared by CA Tejpal Chandrakant Shah . ft. we need chaff cutter. building shall be required. 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. Chaff Cutter 3. of space. The list of total machinery is as follows: 1. Packing Machine Project Report of M/s. rainy season. Ft. of working Day 300 days No. Arya Bio Mass.. Briquetting Press 2.e. It requires around 70 sq. In this building. of Shift Single/ Two The project can be run throughout the year. for preparation of raw material. which requires only the single machine of extrusion. Building required for this project shall include a small part for machinery and mostly open shed to store the raw material. But. / Hr. estimated cost of which shall be around ₹ 10 Lacs. No. briquetting press and the chaff cutter shall be housed along with the materials stock.e. Machinery: In this project extrusion process is to be carried out. Arya Bio Mass. there is no effluent generated.Manufacturing Process & Effluent: In this unit. Thus. there is a single process of percussion is to be carried out. Process Flow Chart: Or a simpler process can be shown as follows: - Project Report of M/s. as a background process or preparatory process. There is no waste generated as all the items used are bound together and converted into the briquettes. All the processes are physical processes and do not involve water and other chemicals. Apart from that. The waste and the remains can be gathered and be put back in the manufacturing process to be utilized. the chaff cutter is used so that to prepare raw material in the required smaller input form. prepared by CA Tejpal Chandrakant Shah . We intend to target the textile industry for marketing situated in the nearby town of Ichalkaranji.00 Project cost Details: ₹ In Lacs A. prepared by CA Tejpal Chandrakant Shah . Capital contribution 12. Tractor & Impliments 05. Plant & Machinery 17.00 D.00 C. but this new technology consist of percussion process. Arya Bio Mass. is a basic technology of mechanical pressing which uses a huge rammer with heavy power. which enables to produce smokeless coal briquettes with half power consumption and smaller area. we can see an immense demand for our product. The technology which is used in India. where the daily demand of the firewood is more than 200 truckloads.00 B. Means of Finance: This project shall be financed in following manner: ₹ In Lacs A.Marketing and Demand: There are no such projects around as we are bringing some new technology from abroad. Thus. Building 10. the supply against the demand is less than 1 %.00 Implementation Schedule: This project will be implemented in following schedule: Project Report of M/s.00 E.00 B. we can see that.00 Total 45. Bank Term Loan 33. Electrification & Installation 08. Land and Development 05. that we may have to go into huge expansion sooner to capture 1% of market share. which denotes.00 Total 90. Thus. Initial Procurement and commissioning 1 month 8. Activity Period 1. No.Sr. Arya Bio Mass. Trial Runs 2 weeks 9. and shall be completed within three years from allotment. Civil work and building construction 5 months 3. Arrangement for power supply 1 month 5. Erection and installation of machinery 1 month 7. Water supply Arrangements 2 weeks 6. Financial Analysis: Attached separately. Procurement of machinery and equipment 1-2 months 4. prepared by CA Tejpal Chandrakant Shah . Acquisition and development of land Own 2. ***** Project Report of M/s. Commercial Production 1 week As the above said activities shall start after allotment of plot. 1 .00 0.45 33.00 0.00 0.00 0.00 0.00 0. 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 0. Dist.Date : 04/02/2015 Biomass Briquetting .00 4. Tal.45 33.00 0.00 49. 526.00 22.00 0.00 16.45 0. Borgaon.00 0.45 0. Walwa.00 0.00 49.Arya Bio Mass Gat No.00 0.00 275000 Cost of the Project and Means of Finance Page No.00 0.00 0.00 0.00 0.00 10.00 8.00 0. Shivajinagar. Walwa.Biomass Briquetting . PROPOSED LIABILITIES 1.00 Depreciation Rate : 15% Depreciation Rate(IT) : 15% Purchase Time : First Half Year 2.000.000.00 Depreciation Rate : 15% Depreciation Rate(IT) : 15% Purchase Time : First Half Year 4. Land And Development 1.Arya Bio Mass Date : 04/02/2015 Gat No.300.00 Purchase Time : First Half Year 2. Sangli Annexure Report I.700. Bank Term Loan Year of Existence : 1 Amount : 3. Transformer & Installation Year of Existence : 1 Amount : 800. 526. Dist.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 . Shivajinagar. Factory Building Year of Existence : 1 Amount : 1.000.000. Secured Term Loans 1. Tractor & Equipments Year of Existence : 1 Amount : 500. Building and Civil Works 1. PROPOSED ASSETS 1. Plant And Machinery 1. Plot Year of Existence : 1 Amount : 500. Electrification 1.000.000. Tal.00 Depreciation Rate : 10% Depreciation Rate(IT) : 10% Purchase Time : First Half Year 3.00 Depreciation Rate : 15% Depreciation Rate(IT) : 15% Purchase Time : First Half Year II. Briquetting Machinery Year of Existence : 1 Amount : 1. Borgaon. 000. Consumable Stores Consumed 1.000.885.00 Amount : 13.00 Amount : 64.250.--------------------------------------------1 55. PROPOSED EXPENSES 1. Sales / Gross Receipts 1.00 Amount : 6.000.10 Annexure Report Profin Plus Page No 2 .000.500.000.00 60 13 --------------------------------------------- III. Various Raw Materials Year of Existence : Quantity : 3060 From Year 1 To 10 Rate : 2. PROPOSED INCOMES 1.00 % 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. Briquettes Year of Existence : Quantity : 3000 From Year 1 To 10 Rate : 4. Raw Materials Consumed 1. Power and Fuel 1.00 % 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. Electricity Year of Existence : From Year 1 To 10 Quantity : 201000 Rate : 7.500.00 % 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. Ramming Rod Year of Existence : Quantity : 16 From Year 1 To 10 Rate : 4. 000. Maintenance Year of Existence : From Year 1 To 10 Amount : 85. 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. Skilled Labours Year of Existence : From Year 1 To 10 Amount : 180.427.00 Profin Plus Page No 3 . Direct Labour and Wages 1.100.000.00 Inflation : 5% BEP Fixed : 0% Related Product : Briquettes Job Type : Permanent Skill Type : Skilled Labour.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. Other Direct Expenses 1.Amount : 1.Briquetting Machinery Related Product : Briquettes Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1 6.00 Inflation : 5% BEP Fixed : 0% Related Product : Briquettes Job Type : Permanent Skill Type : Unskilled Labour. Unskilled Labour Year of Existence : From Year 1 To 10 Amount : 264.000. Repairs and Maintenance 1. Transportation Year of Existence : Quantity : 3060 Annexure Report From Year 1 To 10 Rate : 500. 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 2.00 % of Cash Purchases : 0 Inflation : 0% BEP Fixed : 0% 5% on Machinery Item . Selling Expenses Year of Existence : From Year 1 To 10 Amount : 0.000.000. Salary/Wages :8000 Number of people : 1 Annual Salary/Wages Hike : 0% Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis. Salaries (Indirect) 1. Factory Overheads 1.00 Amount : 90. Selling Expenses 1. Starting Month : 1 10.000.00 Inflation : 5% BEP Fixed : 0% Related Product : Briquettes Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1 9. Office Expenses Year of Existence : Quantity : 12 From Year 1 To 10 Rate : 7.00 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 .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 8.530.00 Inflation : 5% BEP Fixed : 0% Related Product : Briquettes Job Type : Permanent Skill Type : Manegerial. Manufacturing Expenses Year of Existence : From year 1 to 10 Amount : 0.500.Amount : 1. Office Staff Year of Existence : From Year 1 To 10 Amount : 96. Administrative Expenses 1.00 Inflation : 5% BEP Fixed : 0% Related Product : Briquettes Growth Type : Overall COU Based Related(General Parameters) for Working Capital Analysis Starting Month : 1 7. 00 7 25.00 0.00 0. Normal Working Exp 13.00 13. Working Capital Parameters ---------------------------------------------------------------------------------Holding Period(Days) Margin-% Interest-% Import/ Domestic/ Import/ Domestic/ Import/ Domestic/ Export Export Export Domestic Others Others ---------------------------------------------------------------------------------1.00 16. Adv From Customers 0 0 15. Packing Materials 0 0 0. Sundry Creditors(RM) 0 15 11. Sundry Creditors(CN) 0 0 13. Adv-Con Suppliers 0 0 10. Sundry Debtors 0 30 7. OTHER PROJECT PARAMETERS 1.00 25.00 13. Sundry Creditors(PM) 0 0 12.00 25.00 0.00 13.00 13.00 0. Adv From Customers 0 0 13.00% Yr-3: 50. Margin Money Calculation Method : Flexible Bank Finance Method ---------------------------------------------------------------------------------- 3. Work In Progress 2 5.00% Yr-2: 50.V.00 7 6.00% 2. Finished Goods 25.00% Yr-4: 50.00 0. Adv-RM Suppliers 0 0 8.00 13.00 0.00 -------------------------------- Annexure Report Profin Plus Page No 5 .00 0.00% Yr-5: 50.00 25.00 3.00 4.00 2. Raw Materials 0 30 0.00 25. Income Tax Parameters -----------------------------------------Deductions Percentages -----------------------------------------------------------------------------------------------------------------Slabs Tax % -------------------------------Above Specified Limit 0. Overall Capacity Utilization Percentages Yr-1: 50. Consumables 0 60 0. Adv-PM Suppliers 0 0 9. 00 Working Capital Loans 1.36 23.00 0.95 F) Profit Before Tax (PBT) 12. Borgaon.20 110.28 164.01 1.03 0.04 1.46 UnSecured Loans 0.13 126.50 5.50 Add Opening Stocks of Work in Process 0.01 25.75 148.09 135.46 132.54 10.69 4.00 0.00 0.00 0.00 141.66 4.84 156.75 148.75 148.71 27. Shivajinagar.03 0.04 Secured Loans 3.03 0.85 15.71 20.14 15.32 0.85 0.17 Selling Expenses 4.85 0.03 0.27 14.00 0.28 164. Walwa.30 Administrative Expenses 0.60 Factory Overheads 1.00 141.71 29.91 79.00 Deferred Loans 0.09 0.05 4.00 0.00 0.85 72.00 9.19 0.03 0.04 2.91 15.20 0.49 1.16 17.03 Add Opening Stocks of Finished Goods 0.45 Direct Labour and Wages 4.44 4.99 1.00 Seed Capital Loans 0.> 2015-16 2016-17 2017-18 2018-19 2019-20 Sales / Gross Receipts Export Sales Domestic Sales Domestic Sales A) Gross Sales / Receipts 135.94 14.00 0.91 15.29 75.Arya Bio Mass Gat No.00 0.00 0.87 17.00 0.00 0.50 5.09 68.35 1.00 0.71 18.00 0.00 0.95 0.00 0.11 1.00 E) Total Non Operating Expenses 11.85 15.82 32.03 Less Closing Stocks of Finished Goods 0.90 5.90 3.28 164.00 0.19 0.00 0.00 0.84 156.42 1.70 0.36 23.00 0.30 1.50 5.77 0.25 4.00 0.30 1.70 83.40 Repairs and Maintenance 0.30 16.50 5.30 1.09 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 .00 0.00 0. Sangli Cost of Production and Profitability Statement Rs in one hundred thousands Year No -----------.03 0.16 17.56 1.85 0.92 Preoperative Expenses Written-Off 0.00 Debentures 0.71 20.00 0.00 0.84 156.03 0.00 135. 526.96 1.64 Depreciation 5.00 141.46 8. Tal.90 0.09 Salaries (Indirect) 0.14 5.47 4.19 0.99 116.09 Other Incomes Interests / Dividends Received B) Net Income 0.19 0.07 16.18 0.00 0.00 0. Dist.00 0.20 Less Closing Stocks of Work in Process 0.69 Cost of Sales Indigenous Raw Materials Indigenous Consumable Storesd 0.Date 04/02/2015 : Biomass Briquetting .85 0.04 121.00 0.64 0.05 24.30 1.85 0.18 1.11 10.00 12.18 0.06 1.56 14.00 0. 00 0. Walwa.16 17.00 0.Arya Bio Mass Gat No.00 12.36 25.50 4.00 12.94 19.91 15.59 12.00 0.91 15.71 20.50 Less Depreciation by WDV Method (IT) 5.15 22.> Profit Before Tax (PBT) Rs in one hundred thousands 2015-16 2016-17 2017-18 2018-19 2019-20 12. Sangli Income Tax Report Year No -----------.94 19.00 0. 526.00 0.15 22.15 22.09 Add Depreciation back 5. Tal.91 15.50 5.00 0.00 0.00 0.94 19.59 0.00 0.Date : 04/02/2015 Biomass Briquetting .06 3. Dist.00 0.15 22.00 0.72 4.00 0.49 3.00 0.91 15.36 25.00 Profit/Loss for IT Adjust Previous Losses Net Income/Loss Taxable Income/Loss Tax Profit After Tax (PAT) Income Tax Report 0.00 Less NonTaxable Investments 0.59 Less Partners' Salary 0.59 .36 23.36 25.00 0. Borgaon.36 25.91 15.50 5.50 5. Shivajinagar.50 5.00 0.94 19.00 0.01 12. Capital Expenditure 2.00 0.00 b.14 0. Shivajinagar.00 0.00 0.00 0.29 29.00 0.00 0.39 43.68 23.00 0.90 21.00 8.00 0.95 13. Interest 3.18 1.00 11.11 9. Increase in Working Capital Loans TOTAL SOURCES OF FUNDS B) DISPOSITION OF FUNDS 1.00 0.00 0.00 0.00 0.00 9.00 10.00 0. Increase in a.95 27.28 Closing Cash & Bank Balance 13.00 0.00 0.Dividends 0.32 0.00 0.00 0.00 0.50 5.75 0.94 10. Tal. Seed Capital Loans 0.00 0.00 0. Debentures 0.00 0.00 0.00 0.00 0.00 0.00 0.50 27.60 6.11 0. Taxation 0. Decrease in TOTAL DISPOSITION OF FUNDS 0.22 Opening Cash & Bank Balance Cash Flow Statement .00 0.00 0. Secured Loans 6.00 0. Increase in Deferred Credits 0.39 43.00 0.00 0. Subsidy 0.95 27.00 5. Preoperative Expenses Written-Off 0.00 0.00 0.00 0.00 0.89 23.00 11.79 0.Decrease in Investments 0.00 0.00 0.00 c.00 0.56 16. Increase in Investments 3.60 6.58 21.89 A) SOURCES OF FUNDS 1.00 0.60 6.80 25.00 12.00 0.00 0. Increase in Long Term Loans a.00 7.94 Surplus/Deficit 13.36 61. Walwa.71 0.00 69. Decrease in Deferred Credits 0.Arya Bio Mass 04/02/2015 Gat No. Secured Loans 7.00 0.94 83. Preoperative Expenses 0.00 0.00 6.90 3.00 0.00 0.Date : Biomass Briquetting .00 0.00 14.60 6.00 0.00 6.46 10. Sangli Cash Flow Statement Rs in one hundred thousands Year No -----------.00 0.04 2. 526.00 c.10 0.20 19.00 0. Borgaon.00 0.00 0.Others 0. Cash Accruals (Before Tax & Interests) 2. Decrease in Unsecured Loans 0.00 0.00 0.45 15.53 8.00 0.00 13.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 83.00 0.00 0.00 0.35 9. Debentures 0.Withdrawals 0.00 a.00 0.00 0.00 b.00 0.45 0.00 0.00 0. Increase in WC for Normal Working Exp 2.50 5. Increase in Unsecured Loans 0.00 0.10 0.80 18.00 0.36 61.00 0.50 5.00 0.00 0. Dist.50 33.00 0.> 2015-16 2016-17 2017-18 2018-19 2019-20 16.00 0.60 b.00 0. Seed Capital Loans 0.00 0.83 a.00 0.00 0.50 5.Sale of Fixed Assets 0. Increase in 5.00 0.00 0.00 0.00 0.00 8.00 3.00 0.00 0.00 b.00 0.97 18.71 7. Share Capital 4.00 0. Depreciation 5.00 0.00 0.45 0.00 0. Increase in Current Assets 4. Preliminary Expenses 0.00 10.17 45. 00 0.26 3.00 55.00 0.00 0.50 11.00 0.00 0.36 61.68 b) Working Capital Loans c) Advances From Customers 4.00 45. Secured Term Loans 26. Secured Loans i.00 0.00 0.95 27.00 0.79 13.00 0.23 2. Shivajinagar.75 64.32 75.00 0.00 0.Preferential Share Capital b) Subsidy c) Reserves and Surplus i.00 0.00 0.00 45.00 ii.00 5. MISCELLANEOUS EXPENDITURE TOTAL APPLICATION OF FUNDS Balance Sheet (Company Format) .14 89. Sangli Balance Sheet (Company Format) Rs in one hundred thousands Year No -----------.00 b) Preoperative Expenses 0.00 55.00 0.00 0.00 0.39 43.> 2015-16 2016-17 2017-18 2018-19 2019-20 16. LOAN FUND a.00 b) Additions 45.00 0.00 0.95 3.00 0.55 2.22 0. LOANS & ADVANCES a) Inventories b) Sundry Debtors c) Closing Cash & Bank Balance d) Loans and Advances 8. Borgaon.00 0. Walwa.59 6.19 105.00 d) Less Depreciation e) Net Block 2.00 0.00 0.00 0.00 0.00 0.00 0.07 45.00 0.00 0. Reserves 0.00 0.79 10.00 0.00 17.43 89. Tal. SHARE HOLDERS' FUNDS a) Share Capital i.00 0.00 10.00 0. Seed Capital Loans 0.32 9.00 0.00 0.32 75.00 0.68 b) Unsecured Loans TOTAL SOURCES OF FUNDS APPLICATION OF FUNDS 1.00 0.Debentures 0.00 0.50 23.00 0.10 10.00 a) Preliminary Expenses 0. CURRENT ASSETS.94 83.28 10.00 10.91 28.00 0.50 0.00 28.00 45.67 2.Date : 04/02/2015 Biomass Briquetting .00 0. Deferred Credits 0.00 0.43 89.00 0.00 iii.00 0.00 0.60 0.00 c) Deletions 0. DEPOSITS AND INVESTMENTS 5.50 34.80 13.45 16.00 0.81 2.45 16.00 45.00 0.45 16.00 10.20 6.00 0. 526.00 0.98 6.Arya Bio Mass Gat No.78 66.00 ii.75 64.00 0.27 6.45 0.00 iv.00 0.88 9.00 0.00 0.92 7.00 A) SOURCES OF FUNDS 1. Dist. Ordinary Share Capital ii.00 27. Surplus 12.00 0.19 105.00 0.00 0.00 10.00 0.40 19.45 16.00 0.00 16. FIXED ASSETS a) Gross Block 0.00 0.00 LESS CURRENT LIABILITIES a) Sundry Creditors 2.50 22.50 39.00 0. 03 0.00 2.32 9.83 18.72 19.15 Work In Process 0.00 0.00 0. Dist.19 0.00 0.91 16.03 0.00 4.88 9.00 0.03 0.28 10.03 0.00 Normal Working Expenses 2.00 10.00 0.52 CURRENT ASSETS CURRENT LIABILITIES TOTAL CURRENT LIABILITIES WORKING CAPITAL MARGIN MONEY Working Capital Analysis .13 0. Sangli Working Capital Analysis Rs in one hundred thousands Year No -----------.00 0.00 Sundry Creditors (Indigenous) 2.18 0.94 6.00 0.00 0.00 0.00 0.03 Finished Goods 0.> 2015-16 2016-17 2017-18 2018-19 2019-20 Raw Materials (Imported) 0.20 0.00 0.55 2.00 Consumable Stores (Imported) 0.00 0.00 0.00 Sundry Debtors (Domestic) 8.91 6.00 0.70 17.00 0.Arya Bio Mass Gat No.45 5.00 0.79 Advances To Suppliers (Imported) 0.81 2.55 2.00 Raw Materials (Indigenous) 5.00 0.55 6.66 5.67 2.16 5.Date : 04/02/2015 Biomass Briquetting .00 0.95 3.00 0.10 WORKING CAPITAL GAP 14. Shivajinagar.24 2.45 2.00 10.00 Packing Materials (Indigenous) 0.16 15.00 Advances To Suppliers (Indigenous) 0.11 0.00 0.81 2.00 0.00 10.00 0.00 0.00 0.00 0. 526.14 2.24 6.00 0.00 Advance From Customers (Domestic) 0.00 0.34 2.67 2.00 0.12 0.00 0.19 0.00 0.45 15.79 10.00 0.62 Sundry Creditors (Imported) 0. Walwa.00 0.70 7.00 0.00 0.00 0.00 Consumable Stores (Indigenous) 0. Tal.00 0.99 17.00 0. Borgaon.00 0.10 Advance From Customers (Export 0.95 3.56 TOTAL CURRENT ASSETS 16.00 10.88 Packing Materials (Imported) 0.00 0.14 0.64 20.00 0.20 Sundry Debtors (Export Oriented) 0.52 WORKING CAPITAL BANK FINANCE 10. 00 0.00 0.50 27.04 2.00 0. Debentures 0.00 0.00 0.00 0. Cash Accruals (Before Tax & Interests) 2.Sale of Fixed Assets 0.50 5. Seed Capital Loans 0.Date : 04/02/2015 Biomass Briquetting .89 23.00 0.00 0.10 0.00 0.00 8. Increase in WC for Normal Working Exp 2.Withdrawals 0. Increase in Working Capital Loans 12.00 0.45 0.00 0.60 6.00 a.45 15.00 0.00 0. Increase in 5.00 0.00 0.29 29.00 14. Dist.18 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.80 25. Tal.00 0.00 0. Capital Expenditure 2.00 0.00 b.75 0. Preoperative Expenses Written-Off 0.00 83.00 0. Shivajinagar. Preoperative Expenses 0. Interest 3.00 0.00 0.00 0.00 0.11 0.Arya Bio Mass Gat No.00 0.00 0.11 9.00 b. Taxation 0.00 10.60 6.Others 0. Debentures 0.00 0.28 83.60 b. Borgaon. Subsidy 0.00 0.32 0.00 0.50 4. Increase in Long Term Loans a.Decrease in Investments 0. 526.00 13.00 0. Walwa. Increase in Deferred Credits 6.00 0.00 5.00 0.00 0. Decrease in Deferred Credits 0.71 0.00 7.50 5.50 5.00 0.00 c.00 8.00 0.00 0.17 45. Sangli Fund Flow Statement Rs in one hundred thousands Year No -----------.00 0.50 5.29 29.00 10.89 23.00 0.00 0.80 25.00 0.00 0.83 a.60 6.> 2015-16 2016-17 2017-18 2018-19 2019-20 16. Secured Loans 6. Preliminary Expenses 0.Dividends 0.00 0.95 13.00 0.00 0.56 A) SOURCES OF FUNDS 1.00 11.00 6.90 3. Decrease in 12. Depreciation 5.00 7. Increase in Unsecured Loans 0.00 0.00 3.00 0.10 0.00 9.00 0.00 0.Surplus/Deficit TOTAL DISPOSES Fund Flow Statement .00 0.79 0.97 18. Increase in Current Assets 4.00 0.20 19.00 0.00 0. Seed Capital Loans 0.00 0.00 0. Decrease in Unsecured Loans 0.00 0.00 0.00 0.00 0.00 0.45 0.00 0.00 0. Increase in Investments 3.00 0.00 0.50 27.00 0.00 0.00 0.60 6.00 0.00 0.00 0.00 0.00 11.00 0. Increase in a.68 23. Share Capital 16. Secured Loans 33.00 0.00 0.00 0.00 c.80 18.90 21.00 b.00 0.00 0.14 0.17 TOTAL SOURCES OF FUNDS B) DISPOSITION OF FUNDS 1.00 0.46 10.00 0.58 21.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0. 92 3.00 25.21 2.00 0.04 9.> 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 3.18 6.04 23.30 6.00 0.16 5.78 2. Tal.86 1. Borgaon. Shivajinagar.60 3.71 5.50 0.00 20.60 2.00 6.70 6.32 7.00 0.60 3. Walwa.50 0.52 6.50 0.60 3.60 2.36 5.00 18.00 0.66 17.00 0.00 0.Arya Bio Mass Gat No. Sangli DSCR Statement Year No -----------.00 DSCR Statement Rs in one hundred thousands 2015-16 2016-17 2017-18 2018-19 2019-20 12.46 23.21 20.46 29.00 0.43 28.13 6. Dist.00 6.60 0.60 1.00 0.00 0.86 23.59 6.00 0.60 0.Date : 04/02/2015 Biomass Briquetting .92 6.41 3.60 0.54 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 3.18 8.11 .79 6.00 0.33 18.60 0.41 15.18 25.59 0.00 0.00 28. 526.00 23.89 25.00 6.00 0.91 5.06 6.32 27.40 6.50 0.64 2.90 22.60 3.66 3.06 4.00 6.09 5.60 0.50 0.00 0.46 7.12 20.00 0.60 4.60 3.90 10.60 0.00 6.50 2. 00 0.00 Assetwise Total Asset Name : 22.00 Plant and Machinery 1 22.00 0.00 2 9.20 5 3.00 0.00 0. Walwa.00 0.00 4 7.00 1.30 8.00 1.60 3 5.00 3.00 3.00 0.00 0.00 0.60 0.00 6 5.40 4 4.00 6.30 5.00 0.00 0.00 0. Sangli Depreciation Report Method Used : Straight Line Method Year No -----------.00 Assetwise Total Asset Name : 10.00 2.00 3 8.00 8 0.00 0.00 0.00 0. Tal.00 5 6.70 2 18.00 0.00 0.00 Assetwise Total Depreciation Report 8.00 5.00 2.00 0.80 2 6.00 0.00 1.10 0.00 0.00 8 3.40 0.00 1.00 10 0.20 0.20 0.00 Electrification 1 8. 1 .80 7 0.00 0.00 0.00 6 2. Borgaon.00 1.00 0.00 8 0.00 7 4.00 1.00 0.20 6.00 0.00 0.50 0.00 0.00 0.> Asset Name : Opening-Amt Additions Deletions Rs in one hundred thousands Depriciation Closing-Amt Building and Civil Works 1 10.00 7.00 1.30 18.00 0.00 0.00 0.20 3.00 0.00 0.80 0.00 0.00 4.00 9 0.10 4 12.00 1.00 0.30 15.80 0.00 0.Biomass Briquetting .20 5.00 0.30 12.00 0.00 1.00 1.00 3.00 0.20 4.20 2.00 10 0.00 0.00 0.00 3.20 7 2. Shivajinagar.00 0.40 0.00 0. 526.00 3.00 1.00 1.00 3.00 0.80 5 8.00 1.80 0.00 0.00 0.00 9 2.00 0.00 Page No.20 0.00 9 0.40 3 15.00 0.00 0.Arya Bio Mass Date : 04/02/2015 Gat No.00 1.00 0.00 1.50 6 5.00 0.00 0.00 0.00 0.00 1.00 3.00 10 1.00 0.30 2.20 0.00 0.70 0.00 8.00 0.00 0. Dist.00 0.80 0.00 0.00 9.00 1.00 0.00 0.00 0.00 0. 60 3.00 0. Shivajinagar.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 0.00 0.04 19. 1 .46 0. Sangli Repayment & Interest Schedule of Term Loans Secured Loans Rs in one hundred thousands Bank Term Loan General Interest Rate : 13 % Amount : 33.Biomass Briquetting .00 0. Tal.00 6.00 0.00 0.00 8 0.00 0.00 0.00 Total 33.80 3 19.90 Repayment & Interest Schedule of Term Loans Page No.00 0.20 4 13.60 0.90 26.40 6. Dist.60 2.60 5 6.Arya Bio Mass Date : 04/02/2015 Gat No.60 6. 526.32 6.00 0.20 6.00 9 0.80 6.40 2 26.60 3.00 10 0. Walwa.18 13.60 1.00 10.00 0. Borgaon.00 0.00 6 0.00 7 0.00 0.00 0.00 0.
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