Professional Documents
Culture Documents
PROJECT REPORT
Contents
INTRODUCTION & OVERVIEW FACTS ABOUT HEALTHCARE HEALTHCARE SCENARIO IN BANGALORE EXISTING PLAYERS IN BANGALORE OBJECTIVE OF THE PROJECT NAME OF THE PROJECT PRELUDE ABOUT PROMOTERS PROMOTERS PROFILE BUSINESS PLAN PLACE OF OPERATION MARKET OF OPERATION SOCIO-ECONOMIC CLASSIFICATION COMPETITORS COMPETITOR ANALYSIS SERVICES PLANNED INFRASTRUCTURE FLOOR PLAN PLAN FOR WARDS & BEDS MAN POWER PLANNING TECHNICAL MEDICAL TECHNICAL PARAMEDICAL NONTECHNICAL ADMIN NONTECHNICAL OTHERS BIOMEDICAL COMPETENCY
2
4 4 5 5 6 6 6 6 8 8 8 8 9 10 11 12 12 13 13 13 14 14 15 16
FINANCIAL REPORT
COST OF PROJECT AND MEANS OF FINANCE MEANS OF FINANCE INVESTMENT PROFITABILITY PROVISIONAL IMPORTANT POINTS CALCULATION OF DEBT SERVICE COVERAGE RATIO PROFIT & LOSS STATEMENT PROJECTED CASH FLOW as at PROJECTED BALANCE SHEET as at ROOM REVENUE-WORKINGS DEPARTMENT REVENUE-WORKINGS 18 19 20 21 22 23 24 26 27 28 29
LIST OF SPECIALTIES ..................................................................................................................... 32 BED MATRIX:EXPENSE ESTIMATES MANPOWER PLANNING DEPARTMENT EXPENSES PROPOSED MEDICAL EQUIPMENT DETAILS REPAYMENT IN 05 YEARS WITH 6 MONTHS SEMESTER & 01 YEAR MORATORIUM DEPRECIATION SCHEDULE (BOOK) SLM BASIS TAXATION PROVISION DEPRECIATION SCHEDULE - INCOME TAX - WDV BASIS IRR Calculation: 33 34 34 36 39 42 43 45 46 47
64
64.3
64.7
65.1
65.4
65.8
Healthcare Spending (Rs bn) Healthcare Spending (US$ bn) Healthcare Spending (% of GDP) Healthcare spending (US$ per head)
1582
1763
1967
2216
2463
2771
34.9
40.4
45.7
52.1
56
60.9
5.2
5.3
5.3
5.4
5.4
5.5
32
37
41
46
49
53
Promoters Profile:
Mr. Ajay R. Gowda Qualification B.Sc., M.B.A. (Ohio University) Designation Chief Finance Officer Varalakshmi Nursing Home. Mr. Ajay is a young budding entrepreneur. He has completed his M.B.A. from Ohio University (U.S.A) in 2004. Since then he has been working in the health care industry. He is working as the chief finance officer of Varalakshmi Nursing Home since the past four years and hence garnered a lot of knowledge and experience in health care management. Apart from working as the CFO in Varalakshmi, he was also the C.E.O. of Ambika College and school of nursing. He is a hard working individual who gives his hundred percent in any task he undertakes. Now he intends to use his zeal and youthful enthusiasm in starting a new venture.
Dr. M.N.R. Gowda Qualification M.B.B.S. D.A. Designation Managing Director Varalakshmi Nursing Home.
Chairman Ambika Educational Institutions. Dr. Gowda is one of the profound names in the health care industry. He is one of the pioneers in this industry, establishing Varalakshmi Nursing Home thirty years ago when hospitals were far and few. He has been the managing director of Varalakshmi Nursing home from past thirty years and has taken the hospital from strength to strength, so much so that Varalakshmi Nursing Home is a landmark in Bangalore. Apart from being the managing Director of Varalakshmi Nursing Home, Dr. Gowda was also the Chairman of Ambika Educational Institutions, a Nursing college and school. Under his guidance the institution grew from strength to strength during the past 10 years and it is one of the most well known institutions in Bangalore. In his vast experience of 30 years in hospital and health care management Dr. Gowdas knowledge and vision in this industry is profound and now he intends to use his experience in a new venture.
Business Plan:
Place of Operation: Rajaji Nagar Market of Operation:
Areas from which the customers can be expected, considering proximity as an factor of expectation: Rajaji nagar Gayathri nagar Prakash nagar Basaweshwara nagar Malleshwaram West of Chord Road Srirampura
Socio-Economic Classification:
A socio-economic classification is done in the area of operation and also in the area of coverage based on the assumptive factors such as Proximity from commercial hub of the metro Proximity from the industries in the metro Facilities available in the area Competitors Cost of essential commodities Availability of Niche & luxury products Commercial establishments Type
Brands
Based on the factors mentioned it is assumed that Population available in the area of operation is largely middle class and lower middle class groups. Population available in the area of coverage is largely upper middle class and also middle class. Class Lower Middle Class Factors Area with small petty shops and small commercial establishments Area with good departmental stores & Middle level commercial establishments Area with brand stores & corporate offices of organizations.
Middle Class
Competitors:
Competitors information & Analysis is an important part of Business plan. An emphasis on Competitor analysis gives an additional insight about the market and also helps in creating a strategy for the project. Competitors Information: Kanva diagnostic centre Isha diagnostic centre Theresa Hospital Sughuna Hospital Panacea Hospital Ashish Hospital Gurukrupa Hospital Pristine Hospital Ananya Hospital Vatsalya Infertility Centre Ankur IVF centre 9
Competitor Analysis:
The objective to do a Competitor analysis is to determine Whether the Project would be profitable in the area of operation Whether the competitors could survive with their strategy What strategy can be made for that socio-economic group of population Whether the services planned by competitors has a gap If so whether that can be filled up by the project to cater to the need of that socio-economic group in the market of operation. Whether the Bio-Medical Competency planned is sufficient Above all to know the feasibility of the project.
To analyze the competitors and their strategy first we need to categorize them and then determine our stand. Categorization of the competitors in the market of operation is done based on the segment to which they cater. Hence competitors are categorized into Diagnostic centre, Hospitals and IVF Centre's. Diagnostic Centre: Catering to the need of all segment of patients with a focus on diagnosis. (i.e., Investigation Based) Hospitals: Catering to the need of all segment of patients with a clinical focus. (i.e., Investigation as well as treatment based) IVF Centres: Catering to the need of specific segment of infertile patients with a focus on treatment for infertility.
10
Category
Focus
Gap
Diagnostic Centre
Men, Women & Children Focus on diagnosis Men, Women & Children Focus on clinical practice
Not Specific for Women health and only diagnosis Not specific for Women health and only clinical focus
Hospitals
IVF Centres
The common gap among the competitors is that their target customer focus is not specific towards womens health and their operational focus (i.e., focus on any particular aspect of health) is either too wide (Diagnostic & Hospitals Either only diagnosis or only treatment) or too narrow (IVF Centres). Thus we can come to a conclusion that a diagnostic centre with clinical focus on women & child health and with a special focus on Infertility management which is the objective of the project would be definitely a success.
Services Planned: Services planned below are based on the knowledge obtained from competitors
analysis with the expertise available leading to the objective of the project. Diagnostic services (For Men & Women) X-Ray Scans Bone Densitometry Biochemistry Master Health Plans (For Men, Women & Children) Clinical Services Endocrinology Gynecology Infertility Pediatric service 11
Infrastructure Plan:
Type of place Total Area Buildup Area Amenities Building Approval Business Approval Leased Premises 3098 Sq. ft 6067 Sq. ft Lift (6 Passenger), Three phase, Generator, etc., Premises Leased NA
Floor Plan:
Ground Floor Plan Enquiry Desk Reception Cash counter Consultation chambers Diagnostic area Pathology lab Biochemistry lab X-Ray Dept. Bone Densitometry Scan room Pharmacy First Floor Plan Operation Theatre Sterilization zone Preop. Preparation room Labor ward Post Operative Rehab. Room Andrology Semen Collection room Specialized scans Second Floor Plan Deluxe ward Executive Ward General Ward
12
4 8 8 20
1 1 1 1 2
13
Non-Technical Admin.: Admin. & Marketing MD Assistant Manager Materials & IT Accountant Numbers 1 1 2 1
14
Clerical, Stores Receptionist, Front office, Billing Telephone operator PRO Marketing Manager Marketing Executive
2 4 2 1 1 3
Non-Technical Others: Non-Technical staffs Electrician Civil maintenance staff Air-Conditioner technician Plumbers Ambulance Driver Housekeeping Supervisors Housekeeping Staffs CSSD In charge CSSD asst. Numbers 2 1 1 1 2 2 20 1 1
15
1 6
Bio-Medical Competency:
IVF Lab Numbers
IVF Workstation L242 ROL SMZ 800 Integra Laminar Air Flow Microscope HB Remi Malker Cl 2200 Coda
1 1 1 1 1 1 1 1 1 1 1
16
Diagnostic Lab
Numbers
Fully Auto Clinical Chem. Analyzer 5 Part Fully Auto Hematology Electrolyte System Immunoassay System Nephelometer Urine Analyzer Olympus Microscope
1 1 1 1 1 1 1
Equipments Cardiology ECG (GE MAC 1200) Echo (GE Vivid S5 Premium) Fetal Monitor Bone Density Stress Test TMT (GE MAC 5500) Surgical Equip. Boyles Apparatus Colposcope Laproscope Hystoscope
Numbers 1 1 1 1 1 1 1 1 1
17
Financial Report
0.00 100.00
333.88 0.00
18
Financial Report
MEANS OF FINANCE
Working Capital requirement Inventory & Exp. (30 days) Sundry Debtors (30 days) Margin at 25% Bank WC Loan
19
Financial Report
INVESTMENT
SN 1 2 PARTICULARS LAND & BUILDING MEDICAL EQUIPMENTS NON-MEDICAL EQUIPMENTS PRE-OPERATIVE EXPENSES MARKETING EXPENSES. MARGIN FOR WORKING CAPITAL INTEREST DURING CONSTRUCTION PERIOD UP FRONT FEE TOTAL Rs. In Lacs 100.00 333.88
9.00
4 5
6.64 5.00
7 8
20
Financial Report
PROFITABILITY PROVISIONAL
RS. IN LACS SN PARTICULARS I
822.05 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 REVENUE 570.31 OPERATING COSTS 251.74 OPERATING MARGIN 44.89 FINANCIAL COST 206.85 PBDT 29.46 DEPRECIATION 177.39 PROFIT/(LOSS) BEFORE TAX 53.38 TAX 124.01 PROFIT/(LOSS) AFTER TAX 156.41 174.15 207.03 208.75 77.04 91.53 114.14 118.25 233.45 265.68 321.17 327.00 29.46 29.46 29.46 29.46 262.91 295.14 350.63 356.46 35.44 25.99 16.54 7.09 298.35 321.13 367.17 363.55 660.71 774.94 865.90 869.53
II
959.06
III
1096.07
IV
1233.07
V
1233.07
21
Financial Report
IMPORTANT POINTS
SN PARTICULARS I 26.35 1.00 CAPITAL COST PER BED II Rs. In Lacs III IV V
20 NUMBER OF BEDS
0.13
0.15
0.17
0.17
0.08 3.00 4.00 OPERATING COST PER BEDday AVERAGE LENGTH OF STAY
0.09
0.11
0.12
0.12
5.00 DAYS
Number of Beds Available Bed days in a Year Occupancy Average Length of stay No of admissions Total no of days - IP Total no of days - OP
22
22
Financial Report
Notes:
1. The cost of construction includes the HVAC system, Fire Safety. 2. Patient beds are provided for separately. 3. Non-Medical furniture is provided separately. 4. Inventory & Expenditure Description:
a. (Page 19) = (Total material consumption +variable expenses of 1st year +salaries expense +expense on printing and stationary +travel and conveyance +communication cost)/12 b. (Page 26-Projected balance sheet )= Inventory expense for 30 days =45.34 Lakhs
5. Calculation for Sundry Debtors for 30 days (Page 19)= (60% of total income from st the credit patients of 1 year)/12
0 222.28 268.89 291.67 0.00 107.89 0.00 2.06 98.44 2.73 88.99 3.28
23
Financial Report
Year 2 70%
Year 3 80%
Year 4 90%
Year 5 90%
60%
Bed Revenue
769.82
Department/OT Revenue
17.19
Pharmacy Revenue
822.05
INCOME TOTAL(A) EXPENSES Variable Costs 163.92 Consumables 243.13 Doctors/Surgeon Fees 8.76 Food 17.94 Water, Power & medical gas
6.91 8.06 9.21 10.36 10.36
Laundry 2.39 Linen Housekeeping Waste disposal CSSD Bio-medical-AMC(5% on ME cost) Repairs & maintenance-0.5% 454.12 Sub Total Fixed Costs 72.50 Salaries & Wages 84.59 96.67 108.76 108.76 529.20 627.65 702.81 703.29 4.38 0.88 3.60 0.00 2.21 5.11 1.02 3.96 0.00 2.21 5.84 1.17 4.36
16.69
2.79
3.19
8.86
8.86
8.86
24
24
Financial Report
Printing & Stationery (Rs.25000/-Month) Travel & Conveyance (01 lac/mth) Communication Costs (Rs.20000/- month) Business Promotion Insurance
5.00 Marketing Expenses 1.33 Preliminary Exp. Written off. 10.19 IDC written Off + upfront fee 5.45 Miscellaneous (at 1% of above) 116.19 Sub-Total 570.39 EXPENSE TOTAL (B) 251.74 EBITD(A-B) 29.46 Depreciation 44.89 Interest
177.39 233.45 410.84 265.68 676.52 321.17 997.69 327.00 1,324.69
29.46 35.44
29.46 25.99
29.46 16.54
29.46 7.09
EBT
177.39
Cumulative
53.38
Less: Tax
124.01
15
16
16
17
17
25
Financial Report
Year 1
25.86 124.01 29.46 1.33 10.19 0.00 0.00 78.49 269.34
Year 2
119.90 156.41 29.46 1.33 10.19 0.00 0.00 2.28 319.57
Year 3
243.62 174.15 29.46 1.33 10.19 0.00 0.00 2.28 461.02
Year 4 Year 5
381.94 207.03 29.46 1.33 10.19 0.00 0.00 2.28 632.22 555.07 208.75 29.46 1.33 10.19 0.00 0.00 0.00 804.79
APPLICATIONS OF FUNDS
6.64 Prel Exp Paid 51.68 Interest during Construction 442.88 Fixed Assets bought 0.00 Purchase of land 0.00 Current Assets 0.00 Repayment of Term Loan 0.00 Dividends paid 501.20 25.86 Add: Closing CASH/BK BALANCE 527.06 TOTAL 269.34 319.56 461.03 632.22 804.78 149.44 119.90 75.94 243.62 79.09 381.94 77.15 555.07 63.07 741.71 0.00 0.00 0.00 0.00 0.00 63.00 63.00 63.00 63.00 63.00 86.44 12.94 16.09 14.15 0.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
26
PROJECTED BALANCE SHEET As At Rs Lacs Constn SOURCES OF FUNDS 212.06 Promoters Contribution 0.00 Reserves & surplus 315.00 Secured loans 527.06 TOTAL APPLICATIONS OF FUNDS 442.88 Fixed Assets 0.00 Cost of Land 29.46 less : Depreciation 442.88 a> 6.64 Preliminary Expenses IDC (Interest During Construction Period) less : Written off 58.32 b> Current Assets 0 Sundry Debtors 0 Inventory (30-days) 25.86 Cash & Bank 25.86 i> Less: Current Liabilities 0.00
Bank WC loan
>>>>> Year 1 212.06 124.01 252.00 588.07 Year 2 212.06 280.43 189.00 681.49 Year 3 212.06 454.58 126.00 792.64 Year 4 212.06 661.61 63.00 936.67 Year 5 212.06 870.35 0.00 1,082.41
442.88 0.00
413.42 58.32
51.68 0.00
65
65
65
65
65
27
27
Financial Report
0.00 Sundry Creditors 0.00 Provisions & Creditors 0.00 ii > Net Current Assets (i-ii) 25.86 c> 527.06 T O T A L (a + b + c ) 588.08 681.48 792.64 936.67 1082.41 127.85 262.23 414.36 599.37 786.08 78.49 80.77 83.04 85.32 85.32 0.00 0.00 0.00 0.00 0.00 13.66 15.94 18.21 20.49 20.49
ROOM REVENUE-WORKINGS
No. of In-Patient beds NO. OF DAYS CAPACITY 20 365 100%
ROOM CATEGORY
GENERAL WARD SINGLE ROOM Delux Room TOTAL YEAR-ON-YEAR ESTIMATE CAPACITY(%) ROOM REVENUE ESTIMATE @ STATED CAPACITY
NO. OF BEDS 8 8 4 20
YEAR-3 80%
46.72
28
13
Financial Report
DEPARTMENT REVENUEWORKINGS Number of Beds Available Bed days in a Year Occupancy Average Length of stay No of patients Total no of days - IP Total no of days - OP 20 7300 100 % 5 days 1460 365 300 Total income(Rs. )@ 100% capacity
Department
Yearly Income(Rs.)
IP
0
OP
300
IP
-
OP
2,700,00 0 2,700,000
OPD Consultation
Health Check-up
0.00
450
0.00
2,000.00 -
900,000
900,000
1,460
200.00
0.00 292,000
292,000
14,600
9,000
275.00
250.00 4,015,000
2,250,000 6,265,000
0.00
60.00
0.00 60,000.00 -
3,600,000 3,600,000
ICSI
0.00
60.00
0.00 80,000.00
4,800,000 4,800,000
365 146
450 3,000
220.00 770.00
90,000
170,300
29
29
Financial Report
112,420 2,100,000 2,212,420
Mamography Cardiology Tests ECG 3D-ECHO Stress test Fetal Monitor Test Dressing procedure Operation Theatre Complex Normal Delivery(package) Room Rent Labour room charges Consumables(including pharmacy) Surgeon Fees LSCS(package) Room Rent OT Charges Consumables(including pharmacy)
1,095 1,095 584
600
1,000.00 -
600,000
600,000
450
275.00
250.00 160,600
112,500
273,100
730
1,500
2,750.00
2,500.00 2,007,500
3,750,000 5,757,500
365
600
2,200.00
2,000.00 803,000
1,200,000 2,003,000
600
0.00
200.00 -
120,000
120,000
600
0.00
100.00 -
60,000
60,000
20,000
0.00
6,000.00 -
6,570,000
6,570,000
6,000.00 -
6,570,000
6,570,000
8,000.00 -
8,760,000
8,760,000
40,000
0.00
8,000.00 12,000.00
8,760,000
8,760,000
30
30
Financial Report
13,140,000 13,140,000
Surgeon Fees
15,000.00
16,425,000
16,425,000
5,000.00
5,475,000
5,475,000
10,000.00
10,950,000
10,950,000
Anaesthetists fee
3,000.00
3,285,000
3,285,000
OT Charges
8,000.00
8,760,000
8,760,000
Consumables
9,000.00
9,855,000
9,855,000
Pharmacy Total
7,300
4,500
300
150 2,190,000
108,210,820.00
675,000
22,957,500.00
2,865,000
131,168,320.00
Year 2 70%
1,022
Year 3 80%
1,168
Year 4 90%
1,314
Year 5 90%
1,314
60%
876
Pharmacy
31
31
Financial Report
LIST OF SPECIALTIES
OBG &Gynecology Fertility Maternity IVF LAB( IVF & ICSI) Radiology dept. X-Ray Ultrasound Mammogram Laboratory Dept: Micro- biology Immunology Bio-chemistry Cardiology Dept: ECG TMT Echo Pharmacy
Diagnostic Centres
Pharmacy
32
Financial Report
BED MATRIX:BED CATEGORY WARD BREAK-UP OF BEDS GENERAL WARD SINGLE ROOM DELUX TOTAL BEDS GENERAL/MATERNITY TOTAL OT PRE/POST LABOUR PRE OPERATIVE POST OPERATIVE DELIVERY SUITE TOTAL NON COUNT BEDS NO. OF BEDS 8 8 4 20 1 1 1 1 1 1 4 % ON TOTAL BEDS 40 40 20 100
33
Financial Report
EXPENSE ESTIMATES
MANPOWER PLANNING
MONTHLY SALARY (RS.)
40,000.00 25,000.00 30,000.00 30,000.00 50,000.00 90,000.00
DESIGNATION/POSITIONS Medical Administration MD Full Time Doctors (1::4) RMOs Pathologists Radiologist Gynecologist Embrologist Nursing Nursing Superintendent OT Nurse (6 nurse for every OT ) Nursing station incharge (3 nursing stations) Nursing staffs Paramedical Radiographers Lab techincian Phlebotomist Administration Assistant Managers:-Front office & Billing/Materails/IT Accountants Clerical, Stores etc. Receptionists, Front Ofice, Billing
1 6 3 8
34
34
Financial Report
Telephone Operator PRO Pharmacy Sr. Pharmacist Jr. Pharmacist Security Control Security In-charge Security guards Maintenance Electrician Civil maintenance staff Air-Conditioner technician Plumbers Drivers
8,000.00 2.00 16,000 192,000.00 5,000.00 8,000.00 2.00 1.00 10,000 8,000 120,000.00 96,000.00
15,000.00 6,000.00
1.00 2.00
15,000 12,000
180,000.00 144,000.00
12,000.00 5,000.00
1.00 6.00
12,000 30,000
144,000.00 360,000.00
Ambulance & driver pool Housekeeping Housekeeping supervisiors Housekeeping Staffs Marketing Marketing mgr Marketing executive CSSD CSSD in charge CSSD asst
35
Financial Report
DEPARTMENT EXPENSES Consumables Doctor's Fee % of Inco Income(Rs.) me Expense % of inc Expense
2,700,000.00 2% 54,000.00 80% 2,160,000.00
Department
Total
2,214,000.00
170,300.00
30%
51,090.00
0%
0.00
51,090.00
Ultrasound Sonogram
273,100.00 20% 54,620.00 0% 0.00 54,620.00
ECG
5,757,500.00 10% 575,750.00 0% 0.00 575,750.00
3D-ECHO
2,003,000.00 2% 40,060.00 0% 0.00 40,060.00
Stress test
120,000.00 0% 0.00 20% 24,000.00 24,000.00
Mamography
900,000.00 0% 0.00 20% 180,000.00 180,000.00
Pharmacy
3,600,000.00 20% 720,000.00 20% 720,000.00 1,440,000.00
IVF
4,800,000.00 20% 960,000.00 20% 960,000.00 1,920,000.00
ICSI
60,000.00 10% 6,000.00 0% 0.00 6,000.00
Dressing
6
36
Financial Report
Surgeries:
0.00
LSCS
8,760,000.00
Room Rent
13,140,000.00 70% 9,198,000.00
OT charges
16,425,000.00 80% 13,140,000.00
Consumables
5,475,000.00 0.80 4,380,000.00
Surgeon Fees
0.00
Consumables
8,760,000.00 80% 7,008,000.00
Surgeon's Charges
3,285,000.00 80% 2,628,000.00
Anaesthetists fee
8,760,000.00 0.00
OT Charges
9,855,000.00 6,898,500.00 0.00
Consumables
27,320,012.00 40,522,484.00 67,842,496.00
Total
37
Financial Report
Rs. Lacs >>>>>> Year-1 Capacity utilization considered Consumables Dr.Fees 60%
163.92 243.13
Year-2 70%
191.24 283.66
Year-3 80%
218.56 324.18
Year-4 90%
245.88 364.70
Year-5 90%
245.88 364.70
38
38
Financial Report
Diagnostic lab
Fully Auto Clinical Chem Analyzer 5 Part Fully Auto Hematology Cell Counter Electrolyte System Immunoassay System Nephelometer Urine Analyser
1 1 1 1 1 1
2912000
1664000
1664000
39
Financial Report
olympus microscope 1
324000 Total 324000 7708000 900,000.00 900,000.00
Radiology
X - Ray (HF Advantage High Freq) Portable X-Ray Mamo - Gold seal with flash Ultrasound Voluson 730
1
250,000.00
250,000.00
1
1,950,000.00
1,950,000.00
1
3,400,000.00 Total
3,400,000.00
6,500,000.00 130,000.00
Cardiology
ECG (GE MAC 1200) Echo (GE Vivid S5 Premium) Fetal Moniter (GE Corometrics 172)
Bone Density (GE Achillies)
1
130,000.00
1
2,000,000.00
2,000,000.00
1
190,000.00
190,000.00
1 600,000.00
600,000.00 1,050,000.00
1
1,050,000.00 Total
3,970,000.00 556,244.00
Surgical Equipments
Surgicals Equipments
556,244.00
1
179,920.00
179,920.00
1
218,400.00
218,400.00
1
300,000.00
300,000.00
40
40
Financial Report
Hystoscope 1
300,000.00 1,554,564.00 300,000.00
0T
General/Maternity
Laparascopy OT
1
1
4,500,000
4,500,000.00
2,000,000 2,000,000.00
6,500,000.00
Medical Furniture
2500000
2,500,000.00
CSSD
2,500,000.00 33,388,064.00
ME cost (lacs) Non Medical Assets Software & Hardware Furniture & Fittings Ambulance (with small ventilator and defibrillator) Total Non Medical Assets ME and NME Cost
333.88
6 3 0 9 342.88064
41
41
Financial Report
Semester
Total
1 2 3
315.00 315.00 315.00 283.50 252.00 220.50 189.00 157.50 126.00 94.50 63.00 31.50 0.00
23.63 23.63 55.13 52.76 50.40 48.04 45.68 43.31 40.95 38.59 36.23 33.86 0.00 492.19
year-1
4
year-1
5
year-2
6
year-2
7
year-3
8
year-3
9
year-4
10
year-4
11
year-5
12
year-5
42
Financial Report
29.46
58.92
88.38
117.84
147.30
5 95
10 90
15 85
20 80
25 75
43
Financial Report
Equipment Rs lacs >>>>> Constn Purchase Cost 333.88 Add: Capitalised Interest 0.00 Total Fixed Assets 333.88 Depreciation @ 7.07 % pa 333.88 23.61 333.88 23.61 333.88 23.61 333.88 23.61 333.88 23.61 333.88 333.88 333.88 333.88 333.88 Year 1 Year 2 Year 3 Year 4 Year 5
23.61 310.28
47.21 286.67
70.82 263.06
94.42 239.46
118.03 215.85
Rs crores >>>>>
Constn Purchase Cost 9.00 Add: Capitalised Interest 0.00 Opening Block 9.00 Depreciation @ 9.50 % pa
Year 1
Year 2
Year 3
Year 4
Year 5
9.00
9.00
9.00
9.00
9.00
9.00
9.00
9.00
9.00
9.00
0.86 0.86
44
Financial Report
TAXATION PROVISION
Rs.Lacs >>>>>> Tax at Normal Rates Year 1
177.39
Year 2
233.45 29.46 262.91
Year 3
265.68 29.46 295.14
Year 4
321.17 29.46 350.63
Year 5
327.00 29.46 356.46
PBT
29.46
PBT + Book Dep Less : Unabsorbed Depreciation (IT) I T Depreciation (Current Yr) PBT Less I T Dep
0.00 60.98 145.87 0.00 52.38 210.54 0.00 45.01 250.12 0.00 38.70 311.93 0.00 33.29 323.17
53.38
77.04
91.53
114.14
118.25
Year 3 0.00
45.01 45.01
Year 4 0.00
38.70 38.70
Year 5 0.00
33.29 33.29
0.00
60.98 60.98
Less :
206.85 262.91 0.00 295.14 0.00 350.63 0.00 356.46 0.00
Financial Report
DEPRECIATION SCHEDULE - INCOME TAX - WDV BASIS
SUMMARY Rs lacs >>>>> Constn Year 1 442.88 442.88 Opening Block 60.98 Depreciation 442.88 Closing Block Building Development Rs lacs Constn 100.00 Purchase Cost 0.00 Add: Capitalised Interest 100.00 Opening Block Depreciation @ Closing Block Equipment Rs Lacs Constn 333.88 Purchase Cost 0.00 Add: Capitalised Interest 333.88 Opening Block Depreciation @ Closing Block % 15.00 pa 333.88 50.08 283.80 42.57 241.23 36.18 205.04 30.76 174.29 26.14 148.14 333.88 283.80 241.23 205.04 174.29 >>>>> Year 2 % 10.00 pa 100.00 10.00 90.00 9.00 81.00 8.10 72.90 7.29 65.61 6.56 59.05 100.00 90.00 81.00 72.90 65.61 >>>>> Year 2 381.90 329.52 284.51 245.80 212.51 52.38 45.01 38.70 33.29 442.88 Year 2 Year 3 Year 4 Year 5
Year 1
Year 3
Year 4
Year 5
Year 1
Year 3
Year 4
Year 5
46 46
Financial Report
Non-Medical including Furniture and Fittings
Year 1
Year 2
Year 3
Year 4
Year 5
Purchase Cost Add: Capitalised Interest 9.00 Opening Block Depreciation @ Closing Block % 10.00 pa 9.00 0.90 8.10 0.81 7.29 0.73 6.56 0.66 5.90 0.59 5.31 9.00 8.10 7.29 6.56 5.90
IRR Calculation:
Const Year 1 Year 2 Year 3 Year 4 Year 5
(527.06)
251.74 49%
298.35
321.13
367.17
363.55
Const
Year 2 268.89
Year 3 291.67
Year 4 337.71
Year 5 334.09
Earnings Before Interest and Tax IRR IRR on Equity Earnings after tax IRR
(315.00)
(212.06)
124.01
156.41
174.15
207.03
208.75
66%
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