Professional Documents
Culture Documents
Particulars
Source of Funds
Year 0
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Equity Capital
10,380,000.00
10,380,000.00
10,380,000.00
10,380,000.00
10,380,000.00
10,380,000.00
10,380,000.00
(1,922,109.37
)
(2,285,611.31
)
341,379.13
6,899,620.95
16,564,639.45
30,923,325.39
Total Equity
10,380,000.00
8,457,890.63
8,094,388.69
10,721,379.13
17,279,620.95
26,944,639.45
41,303,325.39
6,920,000.00
6,536,046.41
6,103,903.26
5,617,522.34
5,070,096.33
4,453,963.53
3,760,500.64
Total Loan
6,920,000.00
6,536,046.41
6,103,903.26
5,617,522.34
5,070,096.33
4,453,963.53
3,760,500.64
Total
Application of Funds
17,300,000.00
14,993,937.04
14,198,291.96
16,338,901.47
22,349,717.29
31,398,602.99
45,063,826.03
Fixed Assets
16,071,690.00
16,071,690.00
16,391,690.00
17,911,690.00
22,181,690.00
23,501,690.00
23,671,690.00
2,452,983.00
4,980,966.00
7,686,949.00
11,245,432.00
14,883,915.00
18,555,398.00
Less:Acc amortization
60,000.00
120,000.00
180,000.00
240,000.00
300,000.00
300,000.00
16,071,690.00
13,558,707.00
11,290,724.00
10,044,741.00
10,696,258.00
8,317,775.00
4,816,292.00
Shareholders fund
Loans
Current Assets
Inventory
17,478.86
25,839.47
36,374.06
46,940.80
55,098.41
65,023.77
Receivables
931,228.77
1,285,439.18
2,108,906.54
3,164,297.91
3,970,510.63
5,287,793.68
78,310.00
259,433.99
1,784,554.53
6,199,273.02
13,064,279.02
25,714,530.43
44,658,194.73
78,310.00
1,208,141.63
3,095,833.18
8,344,553.62
16,275,517.74
29,740,139.48
50,011,012.18
563,184.20
812,053.71
1,399,604.54
2,181,953.48
2,764,869.21
3,692,780.10
Payables
244,727.38
296,211.51
395,774.93
483,796.86
569,522.53
736,842.33
921,751.03
2,301,137.48
3,391,234.56
5,038,135.41
Dividend payable
138,262.65
345,170.62
508,685.18
755,720.31
78,310.00
400,230.04
1,987,567.96
5,489,160.47
10,963,459.29
22,505,827.99
39,787,534.03
1,150,000.00
1,035,000.00
920,000.00
805,000.00
690,000.00
575,000.00
460,000.00
Total Application
17,300,000.00
14,993,937.04
14,198,291.96
16,338,901.47
22,349,717.29
31,398,602.99
45,063,826.03
Current Liabilities
807,911.58
1,108,265.22
2,855,393.15
5,312,058.45
7,234,311.49
10,223,478.15
Total Assets
14,766,848.63
14,386,557.18
18,389,294.62
26,971,775.74
38,057,914.48
54,827,304.18
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Fee Income
7,315,700
10,206,840
16,811,275
25,307,977
31,826,736
42,437,271
Other Income
237,600
219,500
294,300
357,995
378,517
452,611
Total Income
7,553,300
10,426,340
17,105,575
25,665,972
32,205,253
42,889,882
Less: Expenditure
5,955,033
7,207,813
9,630,523
11,772,390
13,858,382
17,929,830
1,598,267
3,218,527
7,475,052
13,893,582
18,346,871
24,960,052
Depreciation
2,452,983
2,527,983
2,705,983
3,558,483
3,638,483
3,671,483
Amortization
Amortizatiom-Preliminary
expenses
60,000
60,000
60,000
60,000
60,000
115,000
115,000
115,000
115,000
115,000
115,000
(1,029,716)
515,544
4,594,069
10,160,099
14,533,388
21,173,569
Interest on loan
892,393
879,046
907,065
955,549
968,450
1,021,027
(1,922,109)
(363,502)
3,687,004
9,204,550
13,564,938
20,152,542
921,751
2,301,137
3,391,235
5,038,135
(363,502)
2,765,253
6,903,412
10,173,704
15,114,406
138,263
345,171
508,685
755,720
(1,922,109)
(2,285,611)
341,379
6,899,621
16,564,639
(1,922,109)
(1,922,109)
(2,285,611)
341,379
6,899,621
16,564,639
30,923,325
Year 1
NPBT
Add: Depreciation
Year 2
Year 3
Year 4
Year 5
Year 6
-1,922,109
2,452,983
-363,502
2,527,983
3,687,004
2,705,983
9,204,550
3,558,483
13,564,938
3,638,483
60,000
115,000
892,393
60,000
115,000
879,046
60,000
115,000
907,065
60,000
115,000
955,549
60,000
115,000
968,450
Add: Amortization
Add: Preliminary Exp written off
add: int paid
20,152,542
3,671,483
115,000
1,021,027
Less:Tax Paid
Cash Flow before change in WC
Adjustments for:
(921,751)
(2,301,137)
(3,391,235)
Decrease/(Increase) in Inventories
(17,479)
(8,361)
(10,535)
(10,567)
(8,158)
(9,925)
Decrease/(Increase) in S.Debtors
(931,229)
(354,210)
(823,467)
(1,055,391)
(806,213)
(1,317,283)
807,912
300,354
687,114
870,371
668,641
1,095,231
1,457,471
3,156,309
7,328,164
12,776,243
15,900,005
21,336,840
(320,000)
(1,520,000)
(4,270,000)
(1,320,000)
(170,000)
(320,000)
(1,520,000)
(4,270,000)
(1,320,000)
(170,000)
Loans
(383,954)
(432,143)
(486,381)
(547,426)
(616,133)
(693,463)
Int paid
(892,393)
(879,046)
(907,065)
(955,549)
(968,450)
(1,021,027)
Dividend Paid
(138,263)
(345,171)
(508,685)
(1,276,347)
(1,311,189)
(1,393,446)
(1,641,237)
(1,929,753)
(2,223,176)
181,124
1,525,121
4,414,718
6,865,006
12,650,251
18,943,664
78,310
259,434
1,784,555
6,199,273
13,064,279
25,714,530
259,434
1,784,555
6,199,273
13,064,279
25,714,530
44,658,195
Net Profit
(1,922,109)
(363,502)
2,765,253
6,903,412
10,173,704
15,114,406
2,627,983
2,702,983
2,880,983
3,733,483
3,813,483
3,786,483
Cumulative Cash
Inflow
(17,300,000)
(16,594,126)
(14,254,645)
(8,608,409)
2,028,486
16,015,673
34,916,562
Payback
Period
3.81
Year
Year 0
(17,300,000)
Net Profit
Annual Cash
Flow
(17,300,000)
Year 1
(1,922,109)
2,627,983
705,874
Year 2
(2,285,611)
2,702,983
417,372
Year 3
341,379
2,880,983
3,222,362
Year 4
6,899,621
3,733,483
10,633,104
Year 5
16,564,639
3,813,483
20,378,122
Year 6
30,923,325
3,786,483
34,709,808
NPV
IRR
27,660,604
32.04%
Cost of
capital
9%
Year 1
7,315,700
70,560
Year 2
10,206,840
7,315,700
10,206,840
Year 3
16,811,275
80,640
123,200
16,811,275
Year 4
25,249,177
58,800
172,480
25,307,977
Year 5
31,688,136
138,600
201,600
Year6
42,178,089
259,182
247,520
31,826,736
42,437,271
Other Income
Particulars
Diary , Tie and Belt Income
Dress Commission
Canteen Income
Form Sales Income
Total Other Income
Total income
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
58,800
29,400
120,000
29,400
41,300
37,800
132,000
8,400
71,400
57,750
145,200
19,950
94,325
80,850
159,720
23,100
94,675
94,500
175,692
13,650
121,800
116,025
193,261
21,525
237,600
219,500
294,300
357,995
378,517
452,611
7,553,300
10,426,340
17,105,575
25,665,972
32,205,253
42,889,882
Year 1
Year 2
Year 3
Year 4
Year 5
Land rent
216,000
237,600
261,360
287,496
316,246
Utility
214,000
295,600
409,840
569,776
793,686
104,263
171,056
256,660
322,053
Consumables
Salary expenses
75,533
4,134,000
5,076,500
7,068,100
8,719,425
1,045,914
811,000
875,400
972,673
Scholarship
304,500
408,450
526,995
Miscellaneous Expenditure
200,000
210,000
220,500
Total
5,955,033
7,207,813
9,630,523
10,254,387
Year 6
347,870
1,107,161
428,899
13,570,743
1,115,055
1,209,161
661,595
813,854
1,010,739
231,525
243,101
11,772,390
13,858,382
255,256
17,929,830
Days
Outstanding
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Receivables
45
931,229
1,285,439
2,108,907
3,164,298
3,970,511
5,287,794
45
17,479
25,839
36,374
46,941
55,098
65,024
948,708
1,311,279
2,145,281
3,211,239
4,025,609
5,352,817
244,727
296,212
395,775
483,797
569,523
736,842
703,980
1,015,067
1,749,506
2,727,442
3,456,087
4,615,975
563,184
812,054
1,399,605
2,181,953
2,764,869
3,692,780
Total CA
Current Liabilities
Expenses Payable
15
Staff Salary
Designation
Per Month
Year 1
Year2
Year 3
Year 4
year 5
Year 6
Principal
50,000
50,000
55,000
60,500
66,550
73,205
80,526
Vice Principal
Accountant Cum
Receptionist
40,000
40,000
44,000
48,400
53,240
58,564
64,420
15,000
15,000
16,500
18,150
19,965
43,923
96,631
Preprimary Teacher
7,500
45,000
49,500
72,600
79,860
87,846
112,736
Primary Teachers
9,000
81,000
118,800
130,680
143,748
158,123
173,935
Secondary Teachers
12,000
96,000
171,600
217,800
351,384
5,000
20,000
33,000
36,300
46,585
51,244
56,368
Guard
8,000
16,000
17,600
19,360
21,296
23,426
25,768
Dance Teacher
10,000
10,000
11,000
12,100
13,310
14,641
16,105
Music Teacher
10,000
10,000
11,000
12,100
13,310
14,641
16,105
Sports Teacher
10,000
10,000
11,000
12,100
13,310
14,641
16,105
Gardener
5,000
5,000
5,500
6,050
6,655
7,321
8,053
Driver
8,000
16,000
17,600
19,360
21,296
23,426
25,768
318,000
390,500
543,700
670,725
788,799
1,043,903
Total( in a yr)
4,134,000
5,076,500
7,068,100
8,719,425
10,254,387
13,570,743
Amount
5,210,000
1,112,000
1,180,400
689,500
7,200,000
300,000
379,790
16,071,690
Depreciation
Year1
Buildi
ng
Furnit
ures
Comp
uter
and
Others
Machi
nery
Vehicl
es
Other
Assets
Use
ful
yea
r
Year1
Year2
Year3
Year4
Year5
Year6
Ra
te
5,210,0
00
5,210,
000
5,210,
000
5,210,
000
5,210,
000
5,210,
000
0.0
5
260,500
260,500
260,500
260,500
260,500
260,500
1,112,0
00
1,412,
000
1,612,
000
1,732,
000
1,852,
000
1,972,
000
0.2
5
278,000
353,000
403,000
433,000
463,000
493,000
1,180,4
00
1,180,
400
1,680,
400
1,680,
400
1,880,
400
1,880,
400
0.2
5
295,100
295,100
420,100
420,100
470,100
470,100
689,50
0
689,50
0
709,50
0
859,5
00
859,5
00
879,5
00
0.1
5
103,425
103,425
106,425
128,925
128,925
131,925
7,200,0
00
7,200,
000
7,200,
000
11,20
0,000
11,20
0,000
11,20
0,000
0.2
0
1,440,000
1,440,00
0
1,440,00
0
2,240,000
2,240,00
0
2,240,0
00
379,79
0
379,79
0
379,79
0
379,7
90
379,7
90
379,7
90
75,958
2,705,98
3
75,958
2,452,983
75,958
2,527,98
3
3,558,483
75,958
3,638,48
3
75,958
3,671,4
83
2,452,983
4,980,96
6
7,686,94
9
11,245,43
2
14,883,9
15
18,555,
398
Total
Acc
dep
n
Year1
75,958
Year2
Year3
Year4
Year5
Year6
Ratios
Ratios
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Current Ratio
Debt equity ratio
ROA
ROE
Net profit margin
Gross Profit
Margin
1.50
2.8
2.9
3.1
4.1
4.9
0.77
-13%
-23%
-25%
0.75
-3%
-4%
-3%
0.52
15%
26%
16%
0.29
26%
40%
27%
0.17
27%
38%
32%
0.09
28%
37%
35%
21%
31%
44%
54%
57%
58%