Year 0 1 2 3 4 5 6 7 8 9 10

Inflow (in Rs.)

17,786,44 21,387,55 16,858,38 18,703,97 22,751,33 26,550,03 25,648,17
Sale of Frozen Semen 8,805,763 14,406,725 29,592,527
0 5 4 9 0 3 8
Sale of milk 225,000 2,457,000 3,175,200 3,333,960 3,402,202 3,537,852 3,111,702 1,874,258 1,143,551 516,592
20,961,64 24,721,51 20,260,58 22,241,83 25,863,03 28,424,29 26,791,72
Total Inflow 9,030,763 16,863,725 30,109,119
0 5 6 2 2 1 8
Outflow (in Rs.)
Initial investent in Infrastructure 36,874,500
Outflow from purchase and sale
750,000 1,215,000 1,134,000 705,600 821,914 277,135 -125,076 156,791 -12,664 -103,422 -328,882
of bulls
Medicine costs 71,175 114,975 149,899 177,464 169,922 183,542 185,871 190,029 174,724 175,816
Cost of Straw 1,154,869 1,637,655 2,020,981 2,511,648 2,068,579 2,442,743 2,409,804 3,395,069 3,463,130 3,909,503
Cost of Chemicals,rubberware
230,974 327,531 404,196 502,330 413,716 488,549 481,961 679,014 692,626 781,901
and glassware
Cost of feed 2,080,500 3,334,275 4,210,241 4,927,793 4,465,436 5,052,065 5,201,950 4,942,036 4,586,502 4,493,073
Liquid Nitrogen 866,152 1,228,242 1,515,736 1,883,736 1,551,434 1,832,057 1,807,353 2,546,302 2,597,348 2,932,127
Salary 1,448,400 1,651,320 1,848,396 2,033,236 2,236,559 2,460,215 2,706,237 2,976,860 3,274,546 3,602,001
Stationery 25,000 26,250 27,563 28,941 30,388 31,907 33,502 35,178 36,936 38,783
Electricity 150,000 157,500 165,375 173,644 182,326 191,442 201,014 211,065 221,618 232,699
Telephone 20,000 21,000 22,050 23,153 24,310 25,526 26,802 28,142 29,549 31,027
Miscellaneous expenses 100,000 105,000 110,250 115,763 121,551 127,628 134,010 140,710 147,746 155,133
13,199,61 12,710,59 13,345,29 15,131,74 15,121,30
Total outflow 37,624,500 7,362,069 9,737,748 11,180,285 11,541,355 16,023,181
9 8 6 1 3

-37,624,50 12,517,73 13,292,55

Net Inflow (in Rs.) 1,668,694 7,125,977 9,781,355 11,521,895 8,719,231 9,531,233 11,670,425 14,085,938
0 6 0
-37,624,50 -35,955,80 -28,829,82 -19,048,47 10,723,88 23,241,62 36,534,17 48,204,59
Cummulative inflow (in Rs.) -7,526,579 1,192,652 62,290,534
0 6 9 4 5 2 1 6
Production (unit doses) 1,154,869 1,559,672 1,833,089 2,169,656 1,701,825 1,913,953 2,081,680 2,412,813 2,343,983 2,520,101

ANNEXURE V
 Year 1 2 3 4 5 6 7 8 9 10
Variable Costs
Medicine costs 71,175 114,975 149,899 177,464 169,922 183,542 185,871 190,029 174,724 175,816
Cost of Straw 1,154,869 1,637,655 2,020,981 2,511,648 2,068,579 2,442,743 2,409,804 3,395,069 3,463,130 3,909,503
Cost of Chemicals,rubberware and
glassware 230,974 327,531 404,196 502,330 413,716 488,549 481,961 679,014 692,626 781,901
Cost of feed 2,080,500 3,334,275 4,210,241 4,927,793 4,465,436 5,052,065 5,201,950 4,942,036 4,586,502 4,493,073
Liquid Nitrogen 866,152 1,228,242 1,515,736 1,883,736 1,551,434 1,832,057 1,807,353 2,546,302 2,597,348 2,932,127
10,002,97 10,086,94
A Total 4,403,669 6,642,678 8,301,052 1 8,669,086 9,998,956 0 11,752,450 11,514,330 12,292,420
Fixed Costs
Salary 1,448,400 1,651,320 1,848,396 2,033,236 2,236,559 2,460,215 2,706,237 2,976,860 3,274,546 3,602,001
Stationery 25,000 26,250 27,563 28,941 30,388 31,907 33,502 35,178 36,936 38,783
Electricity 150,000 157,500 165,375 173,644 182,326 191,442 201,014 211,065 221,618 232,699
Telephone 20,000 21,000 22,050 23,153 24,310 25,526 26,802 28,142 29,549 31,027
Depriciation 3,335,388 2,950,857 2,613,703 2,317,563 2,057,015 1,827,427 1,624,827 1,445,806 1,287,422 1,147,137
Miscellaneous expenses 100,000 105,000 110,250 115,763 121,551 127,628 134,010 140,710 147,746 155,133
Outflow from purchase and sale of bulls 1,215,000 1,134,000 705,600 821,914 277,135 -125,076 156,791 -12,664 -103,422 -328,882
B Total 6,293,788 6,045,927 5,492,936 5,514,212 4,929,284 4,539,069 4,883,183 4,825,097 4,894,396 4,877,898
10,697,45 12,688,60 13,793,98 15,517,18 13,598,37 14,538,02 14,970,12 16,577,54 16,408,72
C Total (A+B) 7 5 8 2 0 5 3 7 5 17,170,318
D Production (unit doses) 1,154,869 1,559,672 1,833,089 2,169,656 1,701,825 1,913,953 2,081,680 2,412,813 2,343,983 2,520,101
E Variable cost per straw (A/D) 3.81 4.26 4.53 4.61 5.09 5.22 4.85 4.87 4.91 4.88
F Fixed Cost per straw (B/D) 5.45 3.88 3.00 2.54 2.90 2.37 2.35 2.00 2.09 1.94
G Total cost per straw (C/D) 9.26 8.14 7.52 7.15 7.99 7.60 7.19 6.87 7.00 6.81
H Sale price per straw 10 10 10 11 11 11 12 12 12 13
I Contribution per straw (H-E) 6.19 5.74 5.47 6.39 5.91 5.78 7.15 7.13 7.09 8.12
Breakeven Level (B/I) 1,017,282 1,053,118 1,003,909 862,997 834,622 785,883 682,541 676,812 690,547 600,560
Average Breakeven Level 820,827
Discounted Average Variable Cost (rate -
5%) 3.81 4.06 4.11 3.98 4.19 4.09 3.62 3.46 3.32 3.14
Discounted Average Fixed Cost (rate - 5%) 5.45 3.69 2.72 2.20 2.38 1.86 1.75 1.42 1.41 1.25
Average discounted avg variable cost 3.78
Average discounted avg fixed cost 2.41
16,863,72 20,961,64 24,721,51 20,260,58 22,241,83 25,863,03 28,424,29 26,791,72
J Total Income 9,030,763 5 0 5 6 2 2 1 8 30,109,119
10,892,90 10,383,00
Profit (J-C) -1,666,694 4,175,120 7,167,652 9,204,332 6,662,216 7,703,807 9 11,846,744 3 12,938,801
 Year 1 2 3 4 5 6 7 8 9 10

A = I+D
(previous
year) Starting inventory 0 274,292 410,725 341,717 272,861 252,602 340,842 397,571 381,487 350,840
Production throughout the 1,154,86
B year 9 1,559,672 1,833,089 2,169,656 1,701,825 1,913,953 2,081,680 2,412,813 2,343,983 2,520,101
C Production in the last quarter 329,963 417,445 471,572 599,513 483,319 493,313 553,208 609,416 609,416 598,174
2/3 the production of the last
D= quarter of the year (Ending
(Cx2)/3 inventory) 219,975 278,297 314,381 399,675 322,213 328,875 368,805 406,277 406,277 398,783
E = A+B-D Quantity available for sale 934,894 1,555,667 1,929,433 2,111,698 1,652,474 1,837,681 2,053,716 2,404,106 2,319,193 2,472,158
F Quantity demanded internally 391,719 405,718 421,543 437,949 453,540 464,493 475,993 488,069 500,749 514,062
Quantity available for external
G = E-F sale 543,174 1,149,949 1,507,890 1,673,749 1,198,934 1,373,188 1,577,723 1,916,037 1,818,444 1,958,096
H = Gx0.9 Quantity sold externally 488,857 1,034,954 1,357,101 1,506,374 1,079,041 1,235,869 1,419,951 1,724,434 1,636,600 1,762,286
I = G-H Stock remaining 54,317 114,995 150,789 167,375 119,893 137,319 157,772 191,604 181,844 195,810
J Internal Price 10 10 10 11 11 11 12 12 12 13
K External Price 10 10 10 11 11 11 12 12 12 13
3,917,19
L Internal Revenue 3 4,057,181 4,215,432 4,817,441 4,988,938 5,109,421 5,711,922 5,856,830 6,008,983 6,682,806
4,888,57 10,349,54 13,571,00 13,594,55 17,039,40 20,693,20 19,639,19
M External revenue 0 4 9 16,570,114 11,869,446 8 8 3 5 22,909,720

Total revenue (sale of Frozen 8,805,76 14,406,72 17,786,44 21,387,55 16,858,38 18,703,97 22,751,33 26,550,03 25,648,17
Semen) 3 5 0 5 4 9 0 3 8 29,592,527

ANNEXURE VII
 A+B+D+E+
A B C D E F F

Lab Office
Y Kucha Pucca Lab equipments Office Equipm Depriciatio
e Kucha buildings Pucca buildings equipments Lab Lab 4epreciatio Equipme ents Vehicles n Schedule
a buildings depriciati buildings depriciati book value equipments equipments n (non- nts book deprici Vehicles depriciati (non-
r book value on book value on (essential) depriciation book value essential) value ation book value on essential)
0 5,437,500 5,230,000 11,127,000 17,927,000 400,000 1,300,000
1 4,757,813 679,688 4,707,000 523,000 10,014,300 1,112,700 16,134,300 1,792,700 320,000 80,000 1,040,000 260,000 3,335,388
2 4,163,086 594,727 4,236,300 470,700 9,012,870 1,001,430 14,520,870 1,613,430 256,000 64,000 832,000 208,000 2,950,857
3 3,642,700 520,386 3,812,670 423,630 8,111,583 901,287 13,068,783 1,452,087 204,800 51,200 665,600 166,400 2,613,703
4 3,187,363 455,338 3,431,403 381,267 7,300,425 811,158 11,761,905 1,306,878 163,840 40,960 532,480 133,120 2,317,563
5 2,788,942 398,420 3,088,263 343,140 6,570,382 730,042 10,585,714 1,176,190 131,072 32,768 425,984 106,496 2,057,015
6 2,440,325 348,618 2,779,436 308,826 5,913,344 657,038 9,527,143 1,058,571 104,858 26,214 340,787 85,197 1,827,427
7 2,135,284 305,041 2,501,493 277,944 5,322,010 591,334 8,574,429 952,714 83,886 20,972 272,630 68,157 1,624,827
8 1,868,373 266,910 2,251,344 250,149 4,789,809 532,201 7,716,986 857,443 67,109 16,777 218,104 54,526 1,445,806
9 1,634,827 233,547 2,026,209 225,134 4,310,828 478,981 6,945,287 771,699 53,687 13,422 174,483 43,621 1,287,422
1
0 1,430,473 204,353 1,823,588 202,621 3,879,745 431,083 6,250,758 694,529 42,950 10,737 139,586 34,897 1,147,137

ANNEXURE III