Annexure-V
Project for Cultivation of Litchi( 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		75.00	-	-	-	-
NET PROFIT		-	1.31	10.15	23.23	38.01
INCREASE IN SUBSIDY		30.00	-	-	-	-
DEPRECIATION			6.89	6.89	6.89	6.89
PRELIMINARY EXP.W/O			-	-	-	-
INCREASE IN  TERM LOAN		45.00	-	-	-	-
INCREASE IN WC		-	-	-	-	-
	TOTAL	150.00	8.20	17.04	30.12	44.90
DEPLOYMENT
INCREASE IN FIXED ASSETS		150.00	-	-	-	-
PRELIMINARY EXPENSES		-	-	-	-	-
DECREASE IN TERM LOAN		-	4.09	8.18	8.18	8.18
INCREASE IN CURRENT ASSETS		-	-	-	-	-
INTEREST PAYMENT			-	-	-	-
TAXES			-	-	-	-
DIVIDEND			-	-	-	-
TOTAL		150.00	4.09	8.19	8.19	8.19
OPENING BALANCE			-	4.11	12.94	34.87
SURPLUS/DEFICIT		-	4.11	8.84	21.93	36.71
CLOSING BALANCE		-	4.11	12.94	34.87	71.58
					Annexure-IV
					(Rs In Thousands)
PROJECTED BALANCE SHEET
PARTICULARS		Year 0	Year I	Year II	Year III	Year IV
LIABILITIES
FARMER'S SHARE		75.0	75.0	75.0	75.0	75.0
CAPITAL SUBSIDY		30.0	30.0	30.0	30.0	30.0
RESERVES & SURPLUSES		-	1.3	11.5	34.7	72.7
TERM LOAN		45.0	40.9	32.7	24.5	16.4
WC		-	-	-	-	-
TOTAL		150.0	147.2	149.2	164.2	194.1
ASSETS
FIXED ASSETS		150.0	150.0	143.1	136.2	129.4
LESS DEPRECIATION			6.9	6.9	6.9	6.9
NET BLOCK		150.0	143.1	136.2	129.4	122.5
CURRENT ASSETS		-	-	-	-	-
PRELIMINARY EXP.NOT W/O		-	-	-	-	-
CASH & BANK BALANCE
			4.1	12.9	34.9	71.6
TOTAL		150.0	147.2	149.2	164.2	194.1
		-	0.0	-	(0.0)	(0.0)
						Annexure-VI
-
PROJECTED PROFIT AND LOSS ACCOUNT					(Rs In Thousands)
		Year I	Year II	Year III	Year IV	Year V
SALES REALISATION		45.0	45.0	60.0	75.0	90.0
TOTAL COSTS		31.4	23.3	26.2	27.4	28.6
GROSS PROFIT		13.6	21.7	33.8	47.6	61.4
DEPRECIATION		6.9	6.9	6.9	6.9	6.9
PRE-OPERATIVE EXPENSES W/O		-	-	-	-	-
INTEREST ON TERM LOAN		5.4	4.7	3.7	2.7	1.7
PROFIT BEFORE TAX		1.3	10.1	23.2	38.0	52.8
TAXES		-	-	-	-	-
PROFIT AFTER TAX		1.3	10.1	23.2	38.0	52.8
DIVIDEND		-	-	-	-	-
RETAINED PROFIT		1.3	10.1	23.2	38.0	52.8
NET CASH ACCRUALS		8.2	17.0	30.1	44.9	59.7
PROFIT & LOSS ACCOUNT
OPENING BALANCE		0.0	1.3	11.5	34.7	72.7
CLOSING BALANCE		1.3	11.5	34.7	72.7	125.5
						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	Year X I	Year X II	Year X III	Year X IV	Year X V	TOTAL
CAPITAL COST		150.0		-
GROSS REVENUE		45.0	45.0	60.0	75.0	90.0	90.0	90.0	90.0	90.0	90.0	90.0	90.0	90.0	90.0	90.0
PROD & OTHER COSTS		31.4	23.3	26.2	27.4	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6
Salvage Value					0.0											46.71
GROSS SURPLUS		-136.4	21.7	33.8	47.6	33.8	33.80	61.4	61.40	61.40	61.4	61.4	61.4	61.4	61.4	108.1
DF @ 15%		0.870	0.756	0.658	0.572	0.497	0.432	0.376	0.327	0.284	0.247	0.215	0.187	0.163	0.141	0.123
PW @ 15%		-118.6	16.4	22.2	27.2	16.8	14.6	23.1	20.1	17.5	15.2	13.2	11.5	10.0	8.7	13.3	54.44
DF @ 30%		0.769	0.592	0.455	0.350	0.269	0.234	0.204	0.177	0.154	0.134	0.116	0.101	0.088	0.077	0.067
PW @ 30%		-104.9	12.8	15.4	16.7	9.1	7.9	12.5	10.9	9.5	8.2	7.1	6.2	5.4	4.7	7.2	-1.96
		IRR  =	28.85
DF @ 11%		0.901	0.812	0.731	0.659	0.593	0.535	0.482	0.434	0.391	0.352	0.317	0.286	0.258	0.232	0.209
PW  OF OPERATIONAL CASH FLOW		12.3	17.6	24.7	31.4	36.4	32.8	29.6	26.6	24.0	21.6	19.5	17.6	15.8	14.2	12.8	336.96
NPV OF OERATIONAL CASH FLOW		337.0
INITIAL INVESTMENT		150.0
BENEFIT COST RATIO		2.2
					Annexure-XII
BREAK EVEN ANALYSIS
				(Rs In Thousands)
PARTICULARS					Year III
				(At Optimum Level)
GROSS SALES					60.0
FIXED COST(INCL DEP.& INT.)					36.8
VARIABLE COST					0.0
CONTRIBUTION					60.0
BREAK EVEN POINT (%)					61.3
CASH BEP (%)					49.8
						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		1.3	10.1	23.2	38.0	52.8	52.8
DEPRECIATION		6.9	6.9	6.9	6.9	6.9	6.9
PRELIMINARY EXP.W/O ADDED BACK		0.0	0.0	0.0	0.0	0.0	0.0
INTEREST		5.4	4.7	3.7	2.7	1.7	0.7
TOTAL		13.6	21.7	33.8	47.6	61.4	60.4
TERM LOAN INTEREST		5.4	4.7	3.7	2.7	1.7	0.7
TERM LOAN REPAYMENT		8.2	8.2	8.2	8.2	8.2	8.2
TOTAL		13.6	12.8	11.9	10.9	9.9	8.9
DSCR		1.0	1.7	2.8	4.4	6.2	6.8
AVERAGE DSCR					3.51
						Annexure-XI
PAY BACK PERIOD					(Rs In Thousands)
PARTICULARS			Year I	Year II	Year III	Year IV
CAPITAL INVESTMENT			150.0
NET CASH ACCRUALS			8.2	17.0	30.1	44.9
CUMULATIVE INCOME			8.2	25.2	55.4	100.3
		PAYBACK PERIOD		6.12	YEARS
					Annexure-II
COST OF PRODUCTION & PROFITABILITY					( Rupees In thousands)
PARTICULARS			Year I	Year II	Year III	Year IV	Year V to XV
INCOME			45.0	45.0	60.0	75.0	90.0
Sales			45.0	45.0	60.0	75.0	90.0
COST			31.4	23.3	26.2	27.4	28.6
VARIABLE			-	-	-
FREIGHT			-	-	-
FIXED			31.4	23.3	26.2	27.4	28.6
MANURE/FERTILIZERS/CHEMICALS			10.0	10.0	11.0	11.0	11.0
DIRECT LABOUR COST			2.8	2.8	2.8	2.8	2.8
OTHER COST			3.6	3.6	3.6	3.6	3.6
HARVESTING & TRANSPORTATION COST			14.5	6.4	8.3	9.5	10.7
GENERAL EXPENSES			0.5	0.5	0.5	0.5	0.5
GROSS PROFIT			13.6	21.7	33.8	47.6	61.4
DEPRECIATION			6.9	6.9	6.9	6.9	6.9
INTEREST -TERM LOAN			5.4	4.7	3.7	2.7	1.7
PRE- OPERATIVE EXP.W/O	20 years		-	-	-	-	-
PROFIT BEFORE TAX			1.3	10.1	23.2	38.0	52.8
TAXES			-	-	-	-	-
PROFIT AFTER TAXES			1.3	10.1	23.2	38.0	52.8
DIVIDEND %			-	-	-	-	-
DIVIDEND AMOUNT			-	-	-	-	-
RETAINED PROFIT			1.3	10.1	23.2	38.0	52.8
NET CASH ACCRUAL			8.2	17.0	30.1	44.9	59.7