Annexure-V
Project for Cultivation of Guava( With Drip Irrigation)
CASH FLOW STATEMENT
					(Rs In Thousands)
PARTICULARS		Year 0	Year I	Year II	Year III	Year IV
SOURCES OF FUNDS
INCREASE IN FARMER'S SHARE		62.50	-	-	-	-
NET PROFIT		-	7.78	14.29	8.88	9.49
INCREASE IN SUBSIDY		25.00	-	-	-	-
DEPRECIATION			6.72	6.72	6.72	6.72
PRELIMINARY EXP.W/O			-	-	-	-
INCREASE IN  TERM LOAN		37.50	-	-	-	-
INCREASE IN WC		-	-	-	-	-
	TOTAL	125.00	14.50	21.01	15.60	16.21
DEPLOYMENT
INCREASE IN FIXED ASSETS		125.00	-	-	-	-
PRELIMINARY EXPENSES		-	-	-	-	-
DECREASE IN TERM LOAN		-	3.41	6.82	6.82	6.82
INCREASE IN CURRENT ASSETS		-	-	-	-	-
INTEREST PAYMENT			-	-	-	-
TAXES			-	-	-	-
DIVIDEND			-	-	-	-
TOTAL		125.00	3.41	6.83	6.83	6.83
OPENING BALANCE			-	11.09	25.27	34.04
SURPLUS/DEFICIT		-	11.09	14.19	8.77	9.39
CLOSING BALANCE		-	11.09	25.27	34.04	43.42
					Annexure-IV
Project for Cultivation of Guava( With Drip Irrigation)					(Rs In Thousands)
PROJECTED BALANCE SHEET
PARTICULARS		Year 0	Year I	Year II	Year III	Year IV
LIABILITIES
FARMER'S SHARE		62.5	62.5	62.5	62.5	62.5
CAPITAL SUBSIDY		25.0	25.0	25.0	25.0	25.0
RESERVES & SURPLUSES		-	7.8	22.1	30.9	40.4
TERM LOAN		37.5	34.1	27.3	20.5	13.6
WC		-	-	-	-	-
TOTAL		125.0	129.4	136.8	138.9	141.6
ASSETS
FIXED ASSETS		125.0	125.0	118.3	111.6	104.9
LESS DEPRECIATION			6.7	6.7	6.7	6.7
NET BLOCK		125.0	118.3	111.6	104.9	98.1
CURRENT ASSETS		-	-	-	-	-
PRELIMINARY EXP.NOT W/O		-	-	-	-	-
CASH & BANK BALANCE
			11.1	25.3	34.0	43.4
TOTAL		125.0	129.4	136.8	138.9	141.5
		-	-	-	(0)	(0.0)
				-
					Annexure-VI
PROJECTED PROFIT AND LOSS ACCOUNT					(Rs In Thousands)
		Year I	Year II	Year III	Year IV	Year V	Year VI
SALES REALISATION		49.0	57.0	45.0	45.0	45.0	54.0
TOTAL COSTS		30.0	32.1	24.9	24.9	25.9	27.0
GROSS PROFIT		19.0	24.9	20.1	20.1	19.1	27.0
DEPRECIATION		6.7	6.7	6.7	6.7	6.7	6.7
PRE-OPERATIVE EXP/W/O		-	-	-	-	-	-
INTEREST ON TERM LOAN		4.5	3.9	4.5	3.9	3.1	2.3
PROFIT BEFORE TAX		7.8	14.3	8.9	9.5	9.3	18.0
TAXES		-	-	-	-	-	-
PROFIT AFTER TAX		7.8	14.3	8.9	9.5	9.3	18.0
DIVIDEND		-	-	-	-	-	-
RETAINED PROFIT		7.8	14.3	8.9	9.5	9.3	18.0
NET CASH ACCRUALS		14.5	21.0	15.6	16.2	16.0	24.7
PROFIT & LOSS ACCOUNT
OPENING BALANCE		0.0	7.8	22.1	30.9	40.4	49.7
CLOSING BALANCE		7.8	22.1	30.9	40.4	49.7	67.8
					Annexure-IX
DISCOUNTED CASHFLOW STATEMENT					(Rs In Thousands)
PARTICULARS		Year I	Year II	Year III	Year IV	Year V	Year VI	Year VII	Year VIII	Year IX	Year X	TOTAL
CAPITAL COST		125.0		-
GROSS REVENUE		49.0	57.0	45.0	45.0	45.0	54.0	54.0	54.0	54.0	54.0
PROD & OTHER COSTS		30.0	32.1	24.9	24.9	25.9	27.0	27.0	27.0	27.0	27.0
Salvage Value					0.0						57.78
GROSS SURPLUS		-106.0	24.9	20.1	20.1	19.1	27.0	27.0	27.0	27.0	84.8
DF @ 15%		0.870	0.756	0.658	0.572	0.497	0.432	0.376	0.327	0.284	0.247
PW @ 15%		-92.2	18.8	13.2	11.5	9.5	11.7	10.2	8.8	7.7	21.0	20.14
DF @ 30%		0.769	0.592	0.455	0.350	0.269	0.234	0.204	0.177	0.154	0.134
PW @ 30%		-81.5	14.7	9.1	7.0	5.1	6.3	5.5	4.8	4.2	11.4	-13.36
		IRR  =	19.92
DF @ 11%		0.901	0.812	0.731	0.659	0.593	0.535	0.482	0.434	0.391	0.352
PW  OF OPERATIONAL CASH FLOW		17.1	20.2	14.7	13.2	11.3	14.4	13.0	11.7	10.6	9.5	135.82
NPV OF OERATIONAL CASH FLOW		135.8
INITIAL INVESTMENT		125.0
BENEFIT COST RATIO		1.1
				Annexure-XII
BREAK EVEN ANALYSIS
				(Rs In Thousands)
PARTICULARS					Year III
				(At Optimum Level)
GROSS SALES					45.0
FIXED COST(INCL DEP.& INT.)					34.7
VARIABLE COST					0.0
CONTRIBUTION					45.0
BREAK EVEN POINT (%)					77.1
CASH BEP (%)					62.2
					Annexure-X
DEBT SERVICE COVERAGE RATIO				(Rs In Thousands)
		Year I	Year II	Year III	Year IV	Year V	Year VI
NET PROFIT after tax		7.8	14.3	8.9	9.5	9.3	18.0
DEPRECIATION		6.7	6.7	6.7	6.7	6.7	6.7
PRELIMINARY EXP.W/O ADDED BACK		0.0	0.0	0.0	0.0	0.0	0.0
INTEREST		4.5	3.9	4.5	3.9	3.1	2.3
TOTAL		19.0	24.9	20.1	20.1	19.1	27.0
TERM LOAN INTEREST		4.5	3.9	4.5	3.9	3.1	2.3
TERM LOAN REPAYMENT		3.4	6.8	6.8	6.8	6.8	6.8
TOTAL		7.9	10.7	11.3	10.7	9.9	9.1
DSCR		2.4	2.3	1.8	1.9	1.9	3.0
AVERAGE DSCR					2.18
				Annexure-XI
PAY BACK PERIOD					(Rs In Thousands)
PARTICULARS			Year I	Year II	Year III	Year IV
CAPITAL INVESTMENT			125.0
NET CASH ACCRUALS			14.5	21.0	15.6	16.2
CUMULATIVE INCOME			14.5	35.5	51.1	67.3
		PAYBACK PERIOD		7.54	YEARS
					Annexure-II
COST OF PRODUCTION & PROFITABILITY					( Rupees In thousands)
PARTICULARS			Year I	Year II	Year III	Year IV	Year V	Year V I ToX
INCOME			49.0	57.0	45.0	45.0	45.0	54.0
Sales			49.0	57.0	45.0	45.0	45.0	54.0
COST			30.0	32.1	24.9	24.9	25.9	27.0
VARIABLE			-	-	-
FREIGHT			-	-	-
FIXED			30.0	32.1	24.9	24.9	25.9	27.0
MANURE/FERTILIZERS/CHEMICALS			7.0	8.0	9.0	9.0	10.0	10.0
DIRECT LABOUR COST			4.2	4.2	4.2	4.2	4.2	4.2
OTHER COST			3.6	3.6	3.6	3.6	3.6	3.6
HARVESTING & TRANSPORTATION COST			14.7	15.8	7.6	7.6	7.6	8.7
GENERAL EXPENSES			0.5	0.5	0.5	0.5	0.5	0.5
GROSS PROFIT			19.0	24.9	20.1	20.1	19.1	27.0
DEPRECIATION			6.7	6.7	6.7	6.7	6.7	6.7
INTEREST -TERM LOAN			4.50	3.89	4.5	3.9	3.1	2.3
PRE- OPERATIVE EXP.W/O			-	-	-	-	-	-
PROFIT BEFORE TAX			7.8	14.3	8.9	9.5	9.3	18.0
TAXES			-	-	-	-	-	-
PROFIT AFTER TAXES			7.8	14.3	8.9	9.5	9.3	18.0
DIVIDEND %			-	-	-	-	-	-
DIVIDEND AMOUNT			-	-	-	-	-	-
RETAINED PROFIT			7.8	14.3	8.9	9.5	9.3	18.0
NET CASH ACCRUAL			14.5	21.0	15.6	16.2	16.0	24.7