Financial Templates - W1

TEMPLATE : 1
Name Address Grant Application Cost Table as on DD/MM/YYYY (BS) Shared to Eligible Items (Rs.) Items Investment Costs Civil Works Construction Cost Phase 1 Construction Cost Phase 2 Construction Cost Phase 3 Sub- Total Machinery and Equipment Sqm Sqm Meter Nos Rs Nos Sub- Total Other Investment (Description) Sub- Total Units Unit cost (NRs.) Required Quantity Total Cost (Quotes) Business Contribution % Grant Contribution %
50 50 50 50 50 50 50 50 50 50 50
50 50 50 50 50 50 50 50 50 50 50
Total Business Development Cost (NRs.) Total Business Development Cost (NRs. 86/USD) Grand Total S. No. 1 2 3 4 Note The grant application cost table is the statement to show the total cost of developing the business. The cost should be based on external price quotation and should be reasonable and required to run the business. The construction cost should be based on valuation by Expert or Governement. Specifications should be provided for all the civil works, machinery and equipment.
TEMPLATE : 2 Name Address Cash Flow Statement as on DD/MM/YYYY (BS) Items Investment Costs- Cash Outflow Civil Works Construction Cost Phase 1 Construction Cost Phase 2 Construction Cost Phase 3 Sub- Total Machinery and Equipment nos nos nos Units Unit cost (Rs.) Quantity Previous Years 2010 2011 2012 2013 Forecast Years 2014 2015 2010 Previous Years 2011 2012 2013 Value (Rs.) Forecast Years 2014 2015
Sub- Total TOTAL INVESTMENT Operating Costs- Cash Outflow Agricultural and other inputs
Sub- Total Human Resources Cost Full Time Salary Part Time Salary Commission Days Days Sub- Total Month
Lease, Power, Fuel & Utilities Communication Stationary Unforeseen cost Sub- Total Marketing & Distribution Costs Transportation Cost Promotion Sub- Total Maintenance Costs Civil Works (1.5% of Structures) maintenance Costs Sub- Total Total Operating Cost- Cash Outflow Tax on profit- Cash Outflow Total Cash Outflow (Invesment+Operating Cost+ Tax ) month No. month month month
Revenues- Cash Inflow Value Chain Products
Total Revenues (Net of VAT & duties) Net Cash Flows Cummulative Cash Flow Discount Factor (15%) Discounted Net Cash Flow Discounted Cummulative Cash Flow NPV at 15% Pay back Period (Years to pay back the investment) IRR
S. No. 1 2 4 5 6 7 8
Note
The basic cashflow should include all the cash inflow and outflow from the business except for grant and capital contribution. The cash outflow from operating cost and cash inflow from revenues may differ from profit and loss account as profit and loss account are prepared on accrual basis (Based on transaction not on cash basis) The salvage or remaining value of fixed assets are the money that could be received by seeling the fixed assets at the end of the project. Discount factor represents time value of money. Net present value represents the actual worth of the project after considering the time value of money.. IRR represents the discount factor where the net present value is zero. Payback period is the period in years for the project to return the investment made.
TEMPLATE : 3 Name Address Profit and Loss Account as on DD/MM/YYYY (BS) Value Description 2010 Total Annual Revenues Value Added Tax Net Revenue Cost of Revenue (Operating Cost) Operating Profit (Gross) Depreciation Profit Before Finance Charges Finance Charges Profit Before Tax Income Tax@30% Net Profit Dividend Paid Retained Earning Ratio Analysis Return on Investment (ROI) % Gross margin (GM) % Net profit (NP) % Previous Years 2011 2012 2013 Forecast Years 2014 2015
Basis for Calculation ROI= Net profit/ Investment*100 GM= Net Operating Profit (Gross)/ Total Revenue*100 NP = Net profit/ Total Revenue*100
S. No. 1 2 3 4 5
Note The profit and loss account should show the revenue, cost and profit made by the project that is financial performance for each year. The profit and loss account is accounted on accrual basis (Based on actual transaction rather than on receipt or payment of cash) The revenue should be based on the marketing/sales plan and production plan of the project The cost of revenue is the operating cost required to generate revenue. This should be reasonable and based on actual operational plan of the project. Here,the amount has been adjusted with the closing inventory at end of each year. Depreciation is the useful allocation of fixed assets over the useful life of assets. The useful life of assets should be determined by the Management.
Calculation of Depreciation Particular Opening Balance Land Civil Work Machinery and Equipment Less: Depreciation Depreciation on Civil Work (5%- 20 years) Depreciation on Machinery & Equipment (20%- 5 years) Less: Disposal Closing Balance Land Civil Work Machinery and Equipment 6 7 Income tax rate is based on Income Tax Act, 2058 of Nepal. The rate varies as per nature of business. The revenue and cost shown here (accrual basis) may differ from revenue and cost shown in cash flow (cash basis). Here, we have assumed that all the transactions of the project have been carried out in cash. This may change as per nature of business. 2013 2014 2015
TEMPLATE : 4 Name Address Balance Sheet as on DD/MM/YYYY (BS) PREVIOUS YEARS Value (NRP) 2011 2012 2013 FORECAST YEARS 2014 2015
Description Assets Current Assets Cash Accounts Receivable- Debtors Advance to Suppliers Inventory Total Current Assets Long Term Assets Net Fixed Assets Total Long Term Assets Total Assets Liabilities Current Liabilities Short Term Loans Account Payable Other Current Liabilities Total Current Liabilities Long Term Liabilities Long Term Loan Total Long Term Liabilities Total Liabilities
2010
33
Equity & Reserve Paid-in-Equity Retain Earnings Grant Total Equity & Reserve Total Liabilities and Equity Ratio Analysis Revenue/ Fixed Assets (%) Return on Assets (%) S. No. Note 1 The balancesheet shows the financial position of the project at the end of each year. 2 Inventory: Management has assumed that 20% of inventory purchased for the year will be at closing stock. This depends on the nature of business. Raw Materials Vermicompost Manure Compost Mamure Medicine Exp. Labeling Packaging Cartoon Packaging tape Cartoon binding rope Clips Total 2 3 4 5 6 7 2010 2011 2012 2013 2014 2015
It is assumed that all the business transactions will be done in cash. As a result, there are no debtors or payables. We have not calculated current ratio as there is no any current liability Return on assets: Total Revenue/ Total Assets We have not calculated debt/equity ratio as no debt has been taken from outside. Paid in equity represents the money invested by proponent for business development and working capital. Cash and Bank Balances represents the equity paid, grants and net cash flow. 34

Financial Templates - W1

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Revenues- Cash Inflow Value Chain Products

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