Profit & Loss Account OF CAF COFFEE DAY

Year

10

Sales

16.66

19.99

22.21

22.21

22.21

22.21

22.21

22.21

22.21

22.21

Raw materials

3.33

4.00

4.44

4.44

4.44

4.44

4.44

4.44

4.44

4.44

Power

0.84

0.90

0.94

0.98

1.00

1.05

1.00

0.90

0.95

1.02

Wages& salary

5.50

6.00

6.50

6.83

7.17

7.52

7.90

8.30

8.71

9.15

Factory overheads

1.80

1.80

2.00

2.00

2.00

2.20

2.20

2.40

2.40

2.45

Administration
expenses
Selling expenses

0.24

0.24

0.24

0.24

0.24

0.24

0.24

0.24

0.24

0.24

0.83

1.00

1.11

1.11

1.11

1.11

1.11

1.11

1.11

1.11

Gross profit before

interest
Interest on term
loans
Inerest on bank
borrowing
Depreciation

4.11

6.05

6.98

6.61

6.25

5.64

5.31

4.82

4.36

3.80

0.74

0.74

0.67

0.58

0.48

0.39

0.30

0.21

0.12

0.02

0.22

0.26

0.29

0.29

0.29

0.29

0.29

0.29

0.29

0.29

2.63

2.63

2.63

2.63

2.63

2.63

2.63

2.63

2.63

2.63

Operating profit

0.52

2.41

3.38

3.11

2.84

2.32

2.09

1.69

1.31

0.85

Profit/Loss before
tax
Provision for tax

0.44

2.33

3.30

3.03

2.76

2.24

2.01

1.61

1.23

0.77

0.00

0.13

0.63

0.72

0.78

0.75

0.79

0.76

0.72

0.65

Profit after tax

0.44

2.20

2.67

2.31

1.97

1.49

1.22

0.85

0.51

0.12

Retained profit

0.44

2.20

2.67

2.31

1.97

1.49

1.22

0.85

0.51

0.12

Add: Depreciation

2.63

2.63

2.63

2.63

2.63

2.63

2.63

2.63

2.63

2.63

Pre.expenses
written off
Net cash accruals

0.08

0.08

0.08

0.08

0.08

0.08

0.08

0.08

0.08

0.08

3.15

4.92

5.39

5.02

4.69

4.20

3.93

3.56

3.22

2.83

BALANCESHEET OF CAF COFFEE DAY

year

Share capital
Reserves and
surplus
Term loans
Working
capital
advance

30
0.44

30
2.64

30
5.31

30
7.62

7.20
1.73

6.75
2.04

5.85
2.25

4.95
2.25

10

30
9.59

30
11.08

30
12.30

30
13.15

30
13.65

30
13.77

4.05
2.25

3.15
2.25

2.25
2.25

1.35
2.25

0.45
2.25

(0.00)
2.25

0.00
46.80

0.00
46.75

0.00
46.36

0.00
46.03

35.50
18.44

35.50
21.07

35.50
23.71

35.50
26.34

19.70

17.06

14.43

11.79

9.16

LIABILITIES

Trade credit
Total

0.00
39.36

0.00
41.42

Gross block
Less:
Accumulated
depreciation
Net fixed
assets
Investments

35.50
2.63

35.50
5.27

Current liabilities & Provisions

0.00
0.00
0.00
0.00
43.41 44.82 45.90 46.49
ASSETS
35.50 35.50 35.50 35.50
7.90
10.54 13.17 15.80

32.87

30.23

27.60

Raw materials
Stock-inprocess
Finished goods
Book debts
Cash & bank
balances
Preliminary
expenses
Total

0.25
0.00

0.30
0.00

0.33
0.00

0.33
0.00

0.33
0.00

0.33
0.00

0.33
0.00

0.33
0.00

0.33
0.00

0.33
0.00

0.66
1.39
3.47

0.75
1.67
7.84

0.82
1.85
12.25

0.82
1.85
16.38

0.82
1.85
20.16

0.82
1.85
23.47

0.82
1.85
26.50

0.82
1.85
29.16

0.82
1.85
31.48

0.82
1.85
33.86

0.72

0.64

0.56

0.48

0.40

0.32

0.24

0.16

0.08

0.00

39.36

41.42

43.41

44.82

45.90

46.49

46.80

46.75

46.36

46.03

24.96

22.33

Current assets

WORKING CAPITAL REQUIREMENTS

Item

Norms in
months

Years
1

Raw materials(including
consumables)

0.9

0.25

0.30

0.33

Sock-in-process

0.00

0.00

0.00

Finished goods
Book debts

0.9
0

0.66
1.39

0.75
1.67

0.82
1.85

2.30
0.58

2.72
0.68

3.00
0.75

0.00

0.00

0.00

1.73

2.04

2.25

Total current assets

Less: Margin for working
capital from long-term sources
Less: Trade credit for raw
materials and consumable
stores
Bank finance for working
capital

INTREST ON TERM LOAN SCHEDULE

Year

Loan o/s at
the beginning

Loan o/s at the end

of the first half year

Loan o/s at the end

of the second half
year

Interest
for the
first half
year

Interest
for the
second
half
year

Total
interest
for the
term
loan

1
2
3
4
5
6
7
8
9
10

7.2
7.2
6.75
5.85
4.95
4.05
3.15
2.25
1.35
0.45

7.2
7.2
6.3
5.4
4.5
3.6
2.7
1.8
0.9
0

7.2
6.75
5.85
4.95
4.05
3.15
2.25
1.35
0.45
0

0.37
0.37
0.35
0.30
0.25
0.21
0.16
0.12
0.07
0.02

0.37
0.37
0.32
0.28
0.23
0.18
0.14
0.09
0.05
0.00

0.74
0.74
0.67
0.58
0.48
0.39
0.30
0.21
0.12
0.02

Wages & salaries during operating year

Rs in lakh

1
2
3

5.5
6.0
6.5

Increment per year from 4th year

5%

Factory overhead expenses in year

Rs
1

nd

Increment per year from 2 year

0.5
6%

BREAK EVEN POINT ANALYSIS

year

customer
1
2

18900
22680

41580

25200

12732

TOTAL

54312