Sales at 100% Capacity Utilization

1.
Sales at 100% capacity utilization
No.
Products and Services
Unit
Units/
Year
600
Selling
Price/Unit
35.00
Sales/ Month
Sales/ Year
plate
Units/
Month
50
Red rice
1,750
21,000.00
White rice
plate
50
600
30.00
1,500
18,000.00
Kharang with white rice
plate
50
600
40.00
2,000
24,000.00
Ema Datsi
plate
50
600
45.00
2,250
27,000.00
Shamu Datsi
plate
50
600
50.00
2,500
30,000.00
Kewa Datsi
plate
50
600
35.00
1,750
21,000.00
Phaksha Paa
plate
50
600
60.00
3,000
36,000.00
Norsha Paa
plate
50
600
60.00
3,000
36,000.00
Sikkam Ema Datsi
plate
50
600
70.00
3,500
42,000.00
10
Shakkam Ema Datsi
plate
50
600
60.00
3,000
36,000.00
11
Kangchung Maru
plate
50
600
60.00
3,000
36,000.00
12
Ribs Paa (Pork, Beef)
plate
50
600
60.00
3,000
36,000.00
13
Fried cottage cheese with egg
plate
50
600
60.00
3,000
36,000.00
14
Sag Datsi
plate
50
600
35.00
1,750
21,000.00
15
Dhal
Cup
50
600
20.00
1,000
12,000.00
16
Jaju
Cup
50
600
20.00
1,000
12,000.00
17
Chapatti roti
pcs
50
600
5.00
250
3,000.00
18
Chola Batora
pcs
50
600
25.00
1,250
15,000.00
19
Plain parotha
pcs
50
600
20.00
1,000
12,000.00
20
Alu parotha
pcs
50
600
25.00
1,250
15,000.00
21
Plain naan
pcs
50
600
30.00
1,500
18,000.00
22
Butter naan
pcs
50
600
35.00
1,750
21,000.00
23
Garlic naan
pcs
50
600
30.00
1,500
18,000.00
24
Tandori naan
pcs
50
600
35.00
1,750
21,000.00
25
Paneer tikka
pcs
50
600
40.00
2,000
24,000.00
26
Muton curry
plate
50
600
70.00
3,500
42,000.00
27
Fish curry
plate
50
600
60.00
3,000
36,000.00
28
Egg bhujia
plate
50
600
50.00
2,500
30,000.00
29
Chiken curry
plate
50
600
60.00
3,000
36,000.00
30
Beef with fin
plate
50
600
70.00
3,500
42,000.00
31
Veg. curry
plate
50
600
45.00
2,250
27,000.00
32
Egg plant with garlic sauce
plate
50
600
45.00
2,250
27,000.00
33
Veg. with sweet and sour
plate
50
600
45.00
2,250
27,000.00
34
Sizzler ( pork, beef, chicken)
plate
50
600
100.00
5,000
60,000.00
35
Veg. sizzler
plate
50
600
80.00
4,000
48,000.00
36
Roast ( chicken, beef and pork)
plate
50
600
90.00
4,500
54,000.00
37
Mushroom cannelloni.
plate
50
600
70.00
3,500
42,000.00
38
Spinach agrarian
plate
50
600
60.00
3,000
36,000.00
39
Baked baby corn with mushroom.
plate
50
600
60.00
3,000
36,000.00
40
Fish and chips
pcs
50
600
60.00
3,000
36,000.00
41
Tea
cup
50
600
20.00
1,000
12,000.00
42
Coffee
cup
50
600
30.00
1,500
18,000.00
43
Hot chocolate
cup
50
600
40.00
2,000
24,000.00
44
Black tea
cup
50
600
15.00
750
9,000.00
45
Lemon tea
cup
50
600
15.00
750
9,000.00
46
Suja
cup
50
600
30.00
1,500
18,000.00
47
Lassi
glass
50
600
30.00
1,500
18,000.00
48
Dhai
cup
50
600
35.00
1,750
21,000.00
49
Fresh lemon water
glass
50
600
10.00
500
6,000.00
50
Green tea
cup
50
600
30.00
1,500
18,000.00
51
Jasmine tea
cup
50
600
15.00
750
9,000.00
52
Appy juice
glass
50
600
25.00
1,250
15,000.00
53
Frooti
glass
50
600
25.00
1,250
15,000.00
54
Pepsi
glass
50
600
25.00
1,250
15,000.00
55
Miranda
glass
50
600
25.00
1,250
15,000.00
56
Coca cola
glass
50
600
25.00
1,250
15,000.00
57
M. water
Bottle
50
600
25.00
1,250
15,000.00
58
Amul cool
Bottle
50
600
30.00
1,500
18,000.00
59
Red bull
Bottle
50
600
40.00
2,000
24,000.00
60
Ice tea.
glass
50
600
40.00
2,000
24,000.00
124,000.00
1,488,000.00
TOTAL
2. Supplies/Consumables
No.
Supplies
Unit
Quantity
Required
Rate
(Nu)/Unit
Amount/Month
Stationery Items
Lump Sum
1.00
1,000.00
1,000.00
12,000.00
1,000.00
12,000.00
Totals
Amount/Year
3. Equipment and Tools

No
.
1
Specifications
Unit
Number of
Units
Unit Price (Nu)
Total Costs
Deep Freezer (180 Lts)
nos
15,000.00
15,000.00
Muso Oven (with platter)
nos
8,000.00
8,000.00
Gas cylinder
nos
1,200.00
3,600.00
Refrigerator (200 Lts)
nos
12,000.00
24,000.00
Rice Cooker
nos
6,000.00
12,000.00
Curry Cooker
nos
2,000.00
4,000.00
Water Boiler
nos
1,900.00
3,800.00
Crockery and Utensil
Lumpsum
10,000.00
10,000.00
Gas Stove
Nos
6,000.00
12,000.00
10
Television
nos
6,500.00
6,500.00
11
Music Set
nos
9,000.00
9,000.00
12
Lumpsum
25,000.00
25,000.00
13
Room Decoration materials including

paints and carpentry
Water Filter
nos
3,500.00
7,000.00
14
Grinder
nos
850.00
1,700.00
15
Mixer Grinder (Godrej)
nos
3,250.00
3,250.00
16
Flowers
nos
1,500.00
9,000.00
17
Paintings
nos
3,000.00
18,000.00
18
Buffet Set
nos
30,000.00
30,000.00
19
Telephone
nos
900.00
900.00
TOTAL
202,750.00
4. Furniture and Fixtures

No.
Specifications
Cost/Unit
Quantity Needed
Total Costs
Table
6,500.00
12
78,000.00
Chairs
1,500.00
50
75,000.00
Cash counter
15,000.00
15,000.00
Total Office Equipment
168,000.00
5. Raw Materials Required

No.
Direct Materials
Unit
Cost /Unit
Quantity/Month
Cost/Month
Cost/Year
Meat
kg
150.00
38
5,700.00
68,400.00
Vegetables
kg
30.00
130
3,900.00
46,800.00
Rice
kg
45.00
100
4,500.00
54,000.00
Fruits, Groceries and Beverages
15000.00
15,000.00
180,000.00
Flour
25.00
120
3,000.00
36,000.00
32,100.00
385,200.00
Lumpsum
kg
Totals
6. Depreciation Chart using Straight Line Method

No.
Particulars of the Asset
Value of
Assets
Rate of
Depreciation
Depreciation
Yearly
Depreciation
Monthly
Machinery Gross Block
202,750.00
0.15
30,412.50
2,534.38
Office Furniture & Equipment Gross
168,000.00
0.15
25,200.00
2,100.00
Totals Depreciation
370,750.00
55,612.50
4,634.38
7. Insurance Charges
No.
1
Type of Coverage
Equipment and Tools
Total
Gross Value
202,750.00
Yearly Expense
Monthly Expense
3,406.20
283.85
3,406.20
283.85
8. Payroll
No.
No. of
Heads
1
Description
Manager
Cook
Waiter
Monthly
Salary/Head
8,500.00
Total Monthly Salary
Annual Salary
8,500.00
102,000.00
6,000.00
12,000.00
144,000.00
4,500.00
9,000.00
108,000.00
Dishwasher
4,000.00
4,000.00
48,000.00
Sub-Total Key Personnel
23,000.00
33,500.00
402,000.00
9. Repairs and Maintenance

No.
1
Description
Gross Value
Machinery
Yearly Expense
202,750.00
Monthly Expense
6,082.50
506.88
6,082.50
506.88
10. Utilities Charges and Operating Expenses

No.
Description
Yearly Expense
Monthly Expense
Electric Power for Machinery
12,000.00
1,000.00
Electric Power for general use
6,000.00
500.00
Water Charges
6,000.00
500.00
Telephone charges
18,000.00
1,500.00
Rent
204,000.00
17,000.00
Advertisement & Promotion
12,000.00
1,000.00
258,000.00
21,500.00
11. Pre-operating Expenses

No.
Description
License
Total
Write-off per Year
Write-off Month
1,600.00
320.00
26.67
Installation of equipments
10,000.00
2,000.00
166.67
Total
11,600.00
2,320.00
193.33
12. Consolidated Manufacturing and Operating Expenses

No.
Description
Monthly Mfg.
Overhead
% to
Sales
Indirect
Overhead
Costs/Month
Costs/Year
506.88
6,082.50
0.00%
506.88
0.00
0.00
0.00%
0.00
1,500.00
18,000.00
1,000
0.81%
500.00
17,000.00
204,000.00
0.00%
17,000.00
500.00
6,000.00
0.00%
500.00
Repairs and Maint.
Product Transport
Power and Electricity
Rent
Water Charges
Phone
1,500.00
18,000.00
0.00%
1,500.00
Advertisement & Promotion
1,000.00
12,000.00
0.00%
1,000.00
Insurance
283.85
3,406.20
0.00%
283.85
22,290.73
267,488.70
1,000
0.81%
21,290.73
Total
13. Project Cost

a. Working Capital
No.
Particulars
Cost/Month
No. of Months
Total Needs
Salaries & Wages
33,500.00
3.00
100,500.00
Raw Materials
32,100.00
1.00
32,100.00
Supplies
1,000.00
1.00
1,000.00
Other Operating Expenses
22,290.73
3.00
66,872.18
Total Initial Working Capital
88,890.73
200,472.18
b. Fixed Capital
No.
Fixed Capital Investments
Total Costs
Machinery/Equipment
202,750.00
Office Equip./Furniture
168,000.00
Land
0.00
Building
0.00
Utilities Installations
0.00
Contingencies 2% on total of 1 and 2
Pre-Operating Expenses
Total Fixed Capital Investments
7,415.00
11,600.00
389,765.00
14. Projected Profit and Loss Statement

YEAR
80%
85%
90%
90%
90%
1,190,400
1,264,800
1,339,200
1,339,200
1,339,200
308,160
327,420
346,680
346,680
346,680
9,600
10,200
10,800
10,800
10,800
Cost of Goods Sold
317,760
337,620
357,480
357,480
357,480
GROSS PROFIT MARGIN
872,640
927,180
981,720
981,720
981,720
402,000
402,000
402,000
402,000
402,000
Repairs and Maint.
6,083
6,083
6,083
6,083
6,083
6,000
6,000
6,000
6,000
6,000
Water
6,000
6,000
6,000
6,000
6,000
204,000
204,000
204,000
204,000
204,000
Advertising & Promotion
12,000
12,000
12,000
12,000
12,000
Supplies & Consumables
12,000
12,000
12,000
12,000
12,000
Telephone Charges
18,000
18,000
18,000
18,000
18,000
Insurance Expense
3,406
3,406
3,406
3,406
3,406
55,613
55,613
55,613
55,613
55,613
2,320
2,320
2,320
2,320
2,320
TOTAL OPTNG EXPENSES
727,421
727,421
727,421
727,421
727,421
OPERATING PROFIT
145,219
199,759
254,299
254,299
254,299
Interest - WC Loan
13,268
Interest - Term Loan
36,130
29,507
22,191
14,109
5,180
TOTAL FIN. CHARGES
49,398
29,507
22,191
14,109
5,180
NET PROFIT B4 TAXES
95,821
170,252
232,108
240,190
249,119
LESS: BIT (@ 30%)
28,746
51,076
69,632
72,057
74,736
NET PROFIT (LOSS)
67,074
119,176
162,476
168,133
174,383
SALES CAPACITY
YEARLY SALES
LESS: COST OF GOODS SOLD

Direct Materials
Mfg. Overhead
LESS: OPERATING EXPENSES

Salaries
Rent
Depreciation Expense
Preliminary/ Pre-Op Expenses
LESS: FINANCIAL CHARGES
15. Cash Flow Projections

YEAR
BEGINNING CASH
29,661
136,900
280,123
420,921
1,190,400
1,264,800
1,339,200
1,339,200
1,339,200
Totals
CASH RECEIPTS:
Cash Sales
Loans/Capital Injections
CASH INFLOW
200,472
6,472,800
200,472
1,390,872
1,264,800
1,339,200
1,339,200
1,339,200
6,673,272
Inventory Purchases
340,260
327,420
346,680
346,680
346,680
1,707,720
Salaries
402,000
402,000
402,000
402,000
402,000
2,010,000
9,600
10,200
10,800
10,800
10,800
52,200
6,083
6,083
6,083
6,083
6,083
30,413
6,000
6,000
6,000
6,000
6,000
30,000
Water
6,000
6,000
6,000
6,000
6,000
30,000
204,000
204,000
204,000
204,000
204,000
1,020,000
Advertising & Promotion
12,000
12,000
12,000
12,000
12,000
60,000
Supplies & Consumables
12,000
12,000
12,000
12,000
12,000
60,000
Telephone Charges
18,000
18,000
18,000
18,000
18,000
90,000
3,406
3,406
3,406
3,406
3,406
17,031
213,741
213,741
Term Loan Repayment
99,376
99,376
99,376
99,376
99,376
496,881
BIT @ 30%
28,746
51,076
69,632
72,057
74,736
296,247
1,361,212
1,157,560
1,195,977
1,198,402
1,201,081
6,114,232
Yearly Cash Flow
29,661
107,240
143,223
140,798
138,119
559,040
Yearly Cash Ending
29,661
136,900
280,123
420,921
559,040
CASH DISBURSEMENTS
Other Manufacturing
Overheads
Repairs and Maint.
Rent
Insurance
WC Loan Repayment
Yearly Cash Outflow
16. Projected Balance Sheet

Current Assets
Day 1
Cash
168,372
29,661
136,900
280,123
420,921
559,040
32,100
32,100
32,100
32,100
32,100
32,100
200,472
61,761
169,000
312,223
453,021
591,140
378,165
378,165
322,553
266,940
211,328
155,715
Less: Accum. Dep.
55,613
55,613
55,613
55,613
55,613
(Net) Fixed Assets
378,165
322,553
266,940
211,328
155,715
100,103
11,600
9,280
6,960
4,640
2,320
590,237
393,593
442,900
528,190
611,056
691,243
Current: WC Loan
200,472
Term Loan
389,765
326,519
256,649
179,464
94,196
(0)
Total Liabilities
590,237
326,519
256,649
179,464
94,196
(0)
Owner's Equity
67,074
186,251
348,726
516,859
Retained Earnings
67,074
119,176
162,476
168,133
174,383
Total Owner's Equity
67,074
186,251
348,726
516,859
691,243
590,237
393,593
442,900
528,190
611,056
691,243
Inventory
Current Assets
Year 1
Year 2
Year 3
Year 4
Year 5
Fixed Assets
Machinery and Equip.
202,750
Office Furniture/Fixtures
168,000
Contingency Allowance
(Gross) Fixed Assets
Prelim./Pre-Op Exp. Writeoff

Total Assets
7,415
Liabilities
Net Worth (Owner's Equity)
Total Liabilities + Equity
17. Break Even Computation

Break-even Sales
in Ngultrum =
Contribution
Margin Ratio =
Break-even
capacity level =
Total Fixed Costs

Contribution Margin
Ratio
1,059,688
1,032,553
1,022,573
1,011,548
999,368
Total Sales - Variable Costs

Total Sales
73.3%
73.3%
73.3%
73.3%
73.3%
71.2%
69.4%
68.7%
68.0%
67.2%
Break-even Sales
(Ngultrum)
18. PROJECT AT A GLANCE

Summary of Projections
No. of Employees
Capacity Utilization
80.0%
85.0%
90.0%
90.0%
90.0%
Gross Sales
1,190,400
1,264,800
1,339,200
1,339,200
1,339,200
Operating Profit
145,219
199,759
254,299
254,299
254,299
Total Interest Payments
49,398
29,507
22,191
14,109
5,180
Net Profit After Taxes
67,074
119,176
162,476
168,133
174,383
71.2%
69.4%
68.7%
68.0%
67.2%
2.08
2.44
2.42
2.39
24.6%
33.8%
43.1%
43.1%
43.1%
100.0%
64.0%
46.6%
32.5%
25.2%
Key Financial Ratios:
Break-even Capacity
Debt Service Coverage Ratio
1.62
Average (5 yearDSCR)
2.19
Return on Investment
Return On Equity
Debt to Asset Ratio
0.830
0.579
0.340
0.154
0.000
Asset Turnover
3.097
2.901
2.558
2.200
1.937
Return on Sales
5.6%
9.4%
12.1%
12.6%
13.0%

Sales at 100% Capacity Utilization

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Sales at 100% Capacity Utilization

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1.

Sales at 100% capacity utilization

Products and Services

Kharang with white rice

Sikkam Ema Datsi

Shakkam Ema Datsi

Ribs Paa (Pork, Beef)

Fried cottage cheese with egg

Beef with fin

Egg plant with garlic sauce

Veg. with sweet and sour

Sizzler ( pork, beef, chicken)

Roast ( chicken, beef and pork)

Baked baby corn with mushroom.

Fish and chips

Fresh lemon water

3. Equipment and Tools

Unit Price (Nu)

Deep Freezer (180 Lts)

Muso Oven (with platter)

Refrigerator (200 Lts)

Crockery and Utensil

Room Decoration materials including

Mixer Grinder (Godrej)

4. Furniture and Fixtures

Total Office Equipment

5. Raw Materials Required

Fruits, Groceries and Beverages

6. Depreciation Chart using Straight Line Method

Particulars of the Asset

Machinery Gross Block

Office Furniture & Equipment Gross

Total Monthly Salary

Sub-Total Key Personnel

9. Repairs and Maintenance

10. Utilities Charges and Operating Expenses

Electric Power for Machinery

Electric Power for general use

Advertisement & Promotion

11. Pre-operating Expenses

Write-off per Year

12. Consolidated Manufacturing and Operating Expenses

Repairs and Maint.

Power and Electricity

Advertisement & Promotion

13. Project Cost

Salaries & Wages

Other Operating Expenses

Total Initial Working Capital

Fixed Capital Investments

Contingencies 2% on total of 1 and 2

14. Projected Profit and Loss Statement

Cost of Goods Sold

GROSS PROFIT MARGIN

Repairs and Maint.

Power and Electricity

Advertising & Promotion

Supplies & Consumables

TOTAL OPTNG EXPENSES