Base Assumptions

Cost of a set of Table and Chair

Cost of Air Conditioner
Cost of fan
Cost of Roastrem
Price of Whiteboard
Construction of a classroom
Inflation Rate
Lighting
Capacity of a Class
Landscapping
Depreciation period for building/years
Depreciation Rate
Depreciatiion period for equipment/year
Depreciation rate
CAPEX Replacement/Depreciation
Dep Rate on LS
Quantity/per Class
Fan/Class
WB/Class
Roastrem/Class
AC/Class
Table and Chair/Student
Lighting/Class

4000
40000
1000
5000
1500
400000
10%
10000
25
1000000
20
5%
5
20%
50%
0%

2
2
1
1
1
1

Legends
Input(Constant)
Input(Variable)
Computation
Output

No of Students increasing per Year

No Of Students in Grade 1
No Of Students in Grade 2
No Of Students in Grade 3
No Of Students in Grade 4
No Of Students in Grade 5

5
2012
32
30
20
20
20

2013
40

2014
45
5
5
5
5

2015
50
5
5
5
5

2016
60
5
5
5
5

NO of Students
Grade
1
2
3
4
5

2012
32
30
20
20
20

2013
40
32
30
20
20

2014
45
45
37
35
25

2015
50
50
50
42
40

2016
60
55
55
55
47

No of Sections
Grade
1
2
3
4
5

Total Students
Total Sections
Change in Students
Change in Sections

2012
2
2
1
1
1

2013
2
2
2
1
1

2014
2
2
2
2
1

2015
2
2
2
2
2

2016
3
3
3
3
2

2012
122
7

2013
142
8

2014
187
9

2015
232
10

2016
272
14

122
7

20
1

45
1

45
1

40
4

Inflation
Constrution of a class Room
Cost of table and chair
Price of a Roastrem
Price of AC
Price of fan
Price of WB
Lighting

2012
400000
4000
5000
40000
1000
1500
10000

2013
400000
4000
5000
40000
1000
1500
10000

2014
440000
4400
5500
44000
1100
1650
11000

2015
484000
4840
6050
48400
1210
1815
12100

2016
532400
5324
6655
53240
1331
1997
13310

CAPEX , Depreciation and net assets

Total Assets
Opening

Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair
Total

2012
-

2013
1,000,000
2,800,000
14,000
280,000
21,000
35,000
224,000
488,000

2014
1,000,000
3,270,000
17,400
348,000
26,100
43,500
278,400
616,800

2015
1,000,000
3,791,750
21,340
426,800
32,010
53,350
341,440
876,480

2016
1,000,000
4,370,544
25,894
517,880
38,841
64,735
414,304
1,181,928

4,862,000

5,600,200

6,543,170

7,614,126

Addition
Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair

2012
1,000,000
2,800,000
14,000
280,000
21,000
35,000
224,000
488,000

2013
400,000
2,000
40,000
3,000
5,000
32,000
80,000

2014
440,000
2,200
44,000
3,300
5,500
35,200
198,000

2015
484,000
2,420
48,400
3,630
6,050
38,720
217,800

2016
2,129,600
10,648
212,960
15,972
26,620
170,368
212,960

Total

4,862,000

562,000

728,200

801,020

2,779,128

Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair
Total

2012
-

capex rep.
2013
70,000
1,400
28,000
2,100
3,500
22,400
48,800
176,200

2014
81,750
1,740
34,800
2,610
4,350
27,840
61,680
214,770

2015
94,794
2,134
42,680
3,201
5,335
34,144
87,648
269,936

2016
109,264
2,589
51,788
3,884
6,474
41,430
118,193
333,622

total capex
Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair

2012
1,000,000
2,800,000
14,000
280,000
21,000
35,000
224,000
488,000

2013
470,000
3,400
68,000
5,100
8,500
54,400
128,800

2014
521,750
3,940
78,800
5,910
9,850
63,040
259,680

2015
578,794
4,554
91,080
6,831
11,385
72,864
305,448

2016
2,238,864
13,237
264,748
19,856
33,094
211,798
331,153

Total

4,862,000

738,200

942,970

1,070,956

3,112,750

closing
Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair
Total

2012
1,000,000
2,800,000
14,000
280,000
21,000
35,000
224,000
488,000

2013
1,000,000
3,270,000
17,400
348,000
26,100
43,500
278,400
616,800

2014
1,000,000
3,791,750
21,340
426,800
32,010
53,350
341,440
876,480

2015
1,000,000
4,370,544
25,894
517,880
38,841
64,735
414,304
1,181,928

2016
1,000,000
6,609,407
39,131
782,628
58,697
97,829
626,102
1,513,081

4,862,000

5,600,200

6,543,170

7,614,126

10,726,876

2014

2015

2016

Depriciation

Opening Dep.
2012

2013

Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair

(140,000)
(2,800)
(56,000)
(4,200)
(7,000)
(44,800)
(97,600)

(303,500)
(6,280)
(125,600)
(9,420)
(15,700)
(100,480)
(220,960)

(493,088)
(10,548)
(210,960)
(15,822)
(26,370)
(168,768)
(396,256)

Total

(352,400)

(781,940)

(1,321,812)

FTY
Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair
Total

2012
-

2013
(140,000)
(2,800)
(56,000)
(4,200)
(7,000)
(44,800)
(97,600)

2014
(163,500)
(3,480)
(69,600)
(5,220)
(8,700)
(55,680)
(123,360)

2015
(189,588)
(4,268)
(85,360)
(6,402)
(10,670)
(68,288)
(175,296)

2016
(218,527)
(5,179)
(103,576)
(7,768)
(12,947)
(82,861)
(236,386)

(352,400)

(429,540)

(539,872)

(667,244)

cumulative dep.

Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair
Total

2012
-

2013
(140,000)
(2,800)
(56,000)
(4,200)
(7,000)
(44,800)
(97,600)

2014
(303,500)
(6,280)
(125,600)
(9,420)
(15,700)
(100,480)
(220,960)

2015
(493,088)
(10,548)
(210,960)
(15,822)
(26,370)
(168,768)
(396,256)

2016
(711,615)
(15,727)
(314,536)
(23,590)
(39,317)
(251,629)
(632,642)

(352,400)

(781,940)

(1,321,812)

(1,989,055)

2013
1,000,000
2,800,000
14,000
280,000
21,000
35,000
224,000
488,000

2014
1,000,000
3,130,000
14,600
292,000
21,900
36,500
233,600
519,200

2015
1,000,000
3,488,250
15,060
301,200
22,590
37,650
240,960
655,520

2016
1,000,000
3,877,456
15,346
306,920
23,019
38,365
245,536
785,672

4,862,000

5,247,800

5,761,230

6,292,314

net asset (opening)

Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair
Total

2012
-

Net Assets
Land
Room Cost
Fans
Aircondion
White Board
Rostrum
Lightning
Table & Chair

2012
1,000,000
2,800,000
14,000
280,000
21,000
35,000
224,000
488,000

2013
1,000,000
3,130,000
14,600
292,000
21,900
36,500
233,600
519,200

2014
1,000,000
3,488,250
15,060
301,200
22,590
37,650
240,960
655,520

2015
1,000,000
3,877,456
15,346
306,920
23,019
38,365
245,536
785,672

2016
1,000,000
5,897,793
23,405
468,092
35,107
58,512
374,474
880,439

Total

4,862,000

5,247,800

5,761,230

6,292,314

8,737,820