Model Project for Retail Markets/Outlet (environmentally controlled) Model Project on Retail Markets/Outlets (environmental ly controlled)
Model Project for Retail Markets/Outlet (environmentally controlled)
Model Project
on
Retail
Markets/Outlets
(environmental
ly controlled)
Model Project for Retail Markets/Outlet (environmentally controlled)
PART-A
ABOUT PROPRIETOR/COMPANY
CUSTOMER SEGMENTS
MARKET CONSTITUTES
QUALITY ASSURANCE
VALUE OF PROPRIETOR/COMPANY
VISION & MISSION
Model Project for Retail Markets/Outlet (environmentally controlled)
EXPANSIONS
THE DIRECTORS
ABOUT BIHAR
a. GEOGRAPHY
b. ECONOMY
MASTER PLAN FOR BIHAR STATE FOR
RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY CONTROLLED)
INTRODUCTION
BIHAR AT A GLANCE
ATTITUDE
LOCATION
RAINFALL (AVG.)
LANGUAGE SPOKEN
Model Project for Retail Markets/Outlet (environmentally controlled)
PART-B
INDEX
TO
DETAILED PROJECT REPORT
S. NO. CONTENTS
1 INTRODUCTION
2 RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY
CONTROLLED)
3 INDUSTRY ANALYSIS
4 CUSTOMER ANALYSIS
5 IMPLEMENTATION SCHEDULE
6 IMPLEMENTATION SCHEDULE
Model Project for Retail Markets/Outlet (environmentally controlled)
PROPRIETOR/COMPANY NAME
INTRODUCTION
RETAIL MARKETS/OUTLETS (ENVIRONMENTALLY CONTROLLED)
INDUSTRY ANALYSIS
CUSTOMER ANALYSIS
MARKETING PLAN
a. MARKETING OBJECTIVE
b. POSITIONING
c. COMMUNICATION
Model Project for Retail Markets/Outlet (environmentally controlled)
MARKET POTENTIAL AND STRATEGY
MARKETING STRATEGY
TENTATIVE IMPLEMENTATION SCHEDULE
S. NO. ACTIVITY PERIOD IN WEEKS
1 APPLICATION AND SANCTION OF LOAN 2 WEEKS
2 OFFER FROM VENDOR AND
FINALIZATION 2 WEEKS
3 SOURCING AND ASSEMBLING 2 WEEKS
Model Project for Retail Markets/Outlet (environmentally controlled)
Project cost & Means of Finance
(Rs. Lakh)
S. No. Particulars 2013-14 Total
A. Project Cost
1. Plant & Machinery
Total
B. Means of Finance
1. Promoter's Contribution
2. Capital Subsidy from NHM
3. State Subsidy
4. Term Loan
Total
Promoters contribution in %
Debt Equity Ration
Note:- Total term loan sanction……………………..Lakh/Cr (Capital Subsidy from NHM………………….Lakh/Cr, State Subsidy
………………… Lakh/Cr.)
Model Project for Retail Markets/Outlet (environmentally controlled)
C. Contribution
Sales Revenue ……………………… ………………………
Less Variable cost ……………………… ……………………….
Contribution ……………………… ……………..…………
D. B. E. P. as percentage of installed capacity ………..……………% ………………………%
E. Cash B.E.P. ………..……………% ………..………………%
Model Project for Retail Markets/Outlet (environmentally controlled)
Projected Balance Sheet
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Liabilities
I. Share Capital &
Retained Earnings
II. Unsecured Loans
III. Capital Subsidy from NHM
IV. Reserves
V. Term Loan
VI. Bank Barrowings
VII. Current Liability
Total
Model Project for Retail Markets/Outlet (environmentally controlled)
B. Disposition of Funds
1. Working Capital
2. Capital Expenditure
3. Misc. Expenses
4. Interest of term loan, U/L & W/C
5. Taxation
6. Dividend
7. Repayments
Total
C. Opening Balance
D. Surplus (A-B)
E. Closing Balance
Model Project for Retail Markets/Outlet (environmentally controlled)
Projected Cash flow Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Source of Funds
I. Proposed Term Loan
II. Share Capital
III. Capital Subsidy
IV. Unsecured Loan
V. Profit before interest
depreciation & taxes
VI. Bank Barrowings
Total (A)
Model Project for Retail Markets/Outlet (environmentally controlled)
B. Operating Profit before interest depreciation & taxes
C. Financial Expenses
-Interest on term loan-I
-Interest of W/C Loan
D. Profit after Interest and before Tax
E. Depreciation (SLM)
F. Profit before Tax
G. Taxable Income
H. Tax Payable
I. Profit after tax % of net profit
J. Add Depreciation (SLM) & Prelim Expenses, etc off
K. Cash surplus
L. Repayment of term loan
M. Cash accruals
N. Dividend
Model Project for Retail Markets/Outlet (environmentally controlled)
Project Profitability Statement
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
A. Sales Revenue
B. Expenditure
Repairs &
Maintenances
including store &
spares
Salary
Rent, Rates, Tax &
Insurance
Electricity/Generator
running expenses
Administrative
Expenses
Marketing/Selling
Expenses
Misc. Expenses
Total
Model Project for Retail Markets/Outlet (environmentally controlled)
Internal Rate & Return
Year Inventory Cash out
flow Cash in flow
Net cash
flow
Discount
Rate 21%
Net Dis.
Amount
Discount
Rate 23%
Net Dis.
Amount
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total Net Discount Amount Internal Rate & Return (IRR)-29.12%, ORSAY-29%
Model Project for Retail Markets/Outlet (environmentally controlled)
Statement showing average DSCR calculation
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit after Tax
2.
Depreciation
(SLM) and
Preliminary
Expenses, etc.
written off
3. Interest on term
loan
4. Cash Accruals (A)
5. Repayment of
term Loan
6. Interest on term
loan
7. Total Repayments
(B)
AVERAGE
DSCR
Model Project for Retail Markets/Outlet (environmentally controlled)
Statement showing calculation of Income Tax
S. No. Particulars 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21
1. Profit before
interest and Tax
2. Financial
Expenses
-Interest on term
loan-I
-Interest of W/C
Loan
3. Depreciation
(WDV) Total
(2+3)
4. Profit before Tax
5. Taxable Income
6. Tax payable
@33.99% &
MAT @ 10%
+SC+EC+SHEC)
Model Project for Retail Markets/Outlet (environmentally controlled)
Details of Capacity Utilisation and sales Realisation
S. No. Particulars 31-Mar-14 31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
Year 1st year 2
nd year 3
rd year 4
th year 5
th year 6
th year 7
th year 8
th year
A. Project Capacity
B. Revenue
Model Project for Retail Markets/Outlet (environmentally controlled)
Details of Annual Sales Realisation
S. No. Revenue Segments Units Sale Price Rs. Amount Rs. in
Lakhs
1. Rent for Retail Markets/Outlets
(environmentally controlled)
Sub-Total
I. Net Current Assets (B-A)
II. Total Current Assets
III. Margin (25% of
N.C.A.+100% of A (2 to 6)
IV. Max. Permissible Bank
Finance
V. Working Capital Bank
Finance Interest @ 13.25%
Model Project for Retail Markets/Outlet (environmentally controlled)
Working Capital Requirement
(Rs. in Lakh)
Sl. No. Particulars Period Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
Amount
(2013-14)
1. Salary and Wages
2. Rents and Vehicle
3. Power and Fuel
4. Repair and Maintenance
5. Adm. and Misc. Exps.
6. Marketing/Selling
Expenses, Total
(A)=1+2+3+4+5+6+7+8
7. Trading Stock storage
sale Direct sale
8. Sundry Debtors
Total (B)= 8+9
Model Project for Retail Markets/Outlet (environmentally controlled)
RATION ANALYSIS
S. No. Particulars 2012-13 2013-14 2014-15
1. PBITD (Rs Lakhs)
2. PBTD (Rs Lakhs)
3. PAT (Rs Lakhs)
4.
Return on Investment (After Tax and
before interest)
5. Net Worth (Rs Lakhs)
6. Gross Profit Margin (GPM)
7. Operating profit margin (OPM)
8. Net Profit Margin (NPM)
Model Project for Retail Markets/Outlet (environmentally controlled)
Depreciation Calculation (under-Income Tax-WDC
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
15% Building
Depreciation
10% Misc. Assets
Depreciation
10%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
Model Project for Retail Markets/Outlet (environmentally controlled)
Depreciation Calculation (under Company Law-SLM)
(Rs. Lakhs)
Year Plant & Machinery Building Misc. Assets Total
2013-14
Year Machinery Depreciation
5.28% Building
Depreciation
3.34% Misc. Assets
Depreciation
5.28%
Total
Depreciation
0
1
2
3
4
5
6
7
8
9
10
11
Model Project for Retail Markets/Outlet (environmentally controlled)
S. No. Particulars Amount 2013-14 Amount 2014-15
A. VARIABLE COST
Utilities
Repair and Maintenance
Vehicle Expenses
Interest on W/C Loan
Total
B. SEMI VARIABLE/FIXED COST
Salaries
Depreciation
Interest on term loan
Marketing/Selling Expenses
Other working Expenses
Total
Model Project for Retail Markets/Outlet (environmentally controlled)
PAY BACK PERIOD
Basis: Profit after tax
Project Cost:
(Rs. in Lakhs)
Years Profit After Tax Depreciation & Preliminary
Expenses written off Cash Accruals Cumulative Accruals
1.
2.
3.
4.
5.
6.
7.
8.
9.
PAY BACK PERIOD YEARS+ MONTHS
Model Project for Retail Markets/Outlet (environmentally controlled)
DETAILS OF SALARY & WAGES
(Rs. In Lakhs)
S. No. Particulars
Salary/
Month
(Rs.)
Nos. Amount Nos. Amount
1st year
Nos. Amount
2nd
year Nos.
Amount
3rd
year
Salary
1. Manager
Wages
1. Worker
Grand Total (A+B+C)
Total (Annual) P & L
Model Project for Retail Markets/Outlet (environmentally controlled)
DETAILS & ESTIMATED COST OF MACHINERY
(Rs. In Lakhs)
S. No. Particulars Shops Size Total Unit Cost Per Shop Amount
(Rs. in Lakhs)
1.
Retail Markets/Outlets
(environmentally
controlled)
Total
ASSETS
I. Gross Block Less: Depreciation Net Block
II. Current Assets
III. Misc. Expenses
IV. Cash in Hand/Bank
Total-