Project for setting up Mint crop
CASH FLOW STATEMENT
						(Rs In Thousands)
PARTICULARS		Year 0	Year I	Year II	Year III
SOURCES OF FUNDS
INCREASE IN FARMER'S SHARE		84.00	-	-	-
NET PROFIT		-	25.70	25.52	26.62
INCREASE IN SUBSIDY		33.60	-	-	-
DEPRECIATION			13.50	13.50	13.50
PRELIMINARY EXP.W/O			-	-	-
INCREASE IN  TERM LOAN		50.40	-	-	-
INCREASE IN WC		-	-	-	-
	TOTAL	168.00	39.20	39.02	40.12
DEPLOYMENT
INCREASE IN FIXED ASSETS		168.00	-	-	-
PRELIMINARY EXPENSES		-	-	-	-
DECREASE IN TERM LOAN		-	-	9.16	9.16
INCREASE IN CURRENT ASSETS		-	-	-	-
INTEREST PAYMENT			-	-	-
TAXES			-	-	-
DIVIDEND			-	-	-
TOTAL		168.00	-	9.17	9.17
OPENING BALANCE			-	39.20	69.04
SURPLUS/DEFICIT		-	39.20	29.85	30.95
CLOSING BALANCE		-	39.20	69.04	99.99
Project for setting up Mint crop						(Rs In Thousands)
PROJECTED BALANCE SHEET
PARTICULARS		Year 0	Year I	Year II	Year III
LIABILITIES
FARMER'S SHARE		84.0	84.0	84.0	84.0
CAPITAL SUBSIDY		33.6	33.6	33.6	33.6
RESERVES & SURPLUSES		-	25.7	51.2	77.8
TERM LOAN		50.4	50.4	41.2	32.1
WC		-	-	-	-
TOTAL		168.0	193.7	210.1	227.5
ASSETS
FIXED ASSETS		168.0	168.0	154.5	141.0
LESS DEPRECIATION			13.5	13.5	13.5
NET BLOCK		168.0	154.5	141.0	127.5
CURRENT ASSETS		-	-	-	-
PRELIMINARY EXP.NOT W/O		-	-	-	-
CASH & BANK BALANCE
			39.2	69.0	100.0
TOTAL		168.0	193.7	210.1	227.5
		-	0.0	-	(0.0)
Project for setting up Mint crop
PROJECTED PROFIT AND LOSS ACCOUNT						(Rs In Thousands)
		Year I	Year II	Year III
SALES REALISATION		70.0	70.0	70.0
TOTAL COSTS		24.8	25.8	25.8
GROSS PROFIT		45.2	44.2	44.2
DEPRECIATION		13.5	13.5	13.5
INTEREST ON TERM LOAN		6.0	5.2	4.1
PROFIT BEFORE TAX		25.7	25.5	26.6
TAXES		-	-	-
PROFIT AFTER TAX		25.7	25.5	26.6
DIVIDEND		-	-	-
RETAINED PROFIT		25.7	25.5	26.6
NET CASH ACCRUALS		39.2	39.0	40.1
PROFIT & LOSS ACCOUNT
OPENING BALANCE		0.0	25.7	51.2
CLOSING BALANCE		25.7	51.2	77.8
Project for setting up Mint crop
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		168.0		-	20.4			20.40
GROSS REVENUE		70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.00
PROD & OTHER COSTS		24.8	25.8	25.8	24.8	25.8	25.8	24.8	25.8	25.8	24.75
Salvage Value					0.0						0.00
GROSS SURPLUS		-122.8	44.2	44.2	24.8	44.2	44.25	24.8	24.84	24.84	45.2
DF @ 15%		0.870	0.756	0.658	0.572	0.497	0.432	0.376	0.327	0.284	0.247
PW @ 15%		-106.7	33.5	29.1	14.2	22.0	19.1	9.3	8.1	7.1	11.2	46.85
DF @ 30%		0.769	0.592	0.455	0.350	0.269	0.234	0.204	0.177	0.154	0.134
PW @ 30%		-94.4	26.2	20.1	8.7	11.9	10.4	5.1	4.4	3.8	6.1	2.22
		IRR  =	27.50
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		40.8	35.9	32.4	29.8	26.3	23.7	21.8	19.2	17.3	15.9	262.97
NPV OF OERATIONAL CASH FLOW		263.0
INITIAL INVESTMENT		168.0
BENEFIT COST RATIO		1.6
Project for setting up Mint crop
BREAK EVEN ANALYSIS
				(Rs In Thousands)
PARTICULARS					Year III
				(At Optimum Level)
GROSS SALES					70.0
FIXED COST(INCL DEP.& INT.)					43.4
VARIABLE COST					0.0
CONTRIBUTION					70.0
BREAK EVEN POINT (%)					62.0
CASH BEP (%)					62.0
Project for setting up Mint crop
DEBT SERVICE COVERAGE RATIO				(Rs In Thousands)
		Year I	Year II	Year III
NET PROFIT after tax		25.7	25.5	26.6
DEPRECIATION		13.5	13.5	13.5
PRELIMINARY EXP.W/O ADDED BACK		0.0	0.0	0.0
INTEREST		6.0	5.2	4.1
TOTAL		45.2	44.2	44.2
TERM LOAN INTEREST		6.0	5.2	4.1
TERM LOAN REPAYMENT		4.6	9.2	9.2
TOTAL		10.6	14.4	13.3
DSCR		4.3	3.1	3.3
AVERAGE DSCR					3.49
Project for setting up Mint crop
PAY BACK PERIOD					(Rs In Thousands)
PARTICULARS			Year I	Year II	Year III
CAPITAL INVESTMENT			168.0		0.0
NET CASH ACCRUALS			39.2	39.0	40.1
CUMULATIVE INCOME			39.2	78.2	118.3
		PAYBACK PERIOD		4.22	YEARS
Project for setting up Mint crop
COST OF PRODUCTION & PROFITABILITY					( Rupees In thousands)
PARTICULARS			Year I	Year II	Year III
INCOME			70.0	70.0	70.0
Sales			70.0	70.0	70.0
COST			24.8	25.8	25.8
VARIABLE			-	-	-
FREIGHT			-	-	-
FIXED			24.8	25.8	25.8
PLANTING MATERIAL			-	1.0	1.0
MANURE/FERTILIZERS/CHEMICALS			6.5	6.5	6.5
DIRECT LABOUR COST			9.7	9.7	9.7
OTHER COST			3.6	3.6	3.6
HARVESTING & TRANSPORTATION COST			4.5	4.5	4.5
GENERAL EXPENSES			0.5	0.5	0.5
GROSS PROFIT			45.2	44.2	44.2
DEPRECIATION			13.5	13.5	13.5
INTEREST -TERM LOAN			6.0	5.2	4.1
PRE- OPERATIVE EXP.W/O			-	-	-
PROFIT BEFORE TAX			25.7	25.5	26.6
TAXES			-	-	-
PROFIT AFTER TAXES			25.7	25.5	26.6
DIVIDEND %			-	-	-
DIVIDEND AMOUNT			-	-	-
RETAINED PROFIT			25.7	25.5	26.6
NET CASH ACCRUAL			39.2	39.0	40.1