Project for Cultivation of  Mango( 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		-	13.28	22.18	31.32	32.31
INCREASE IN SUBSIDY		30.00	-	-	-	-
DEPRECIATION			6.82	6.82	6.82	6.82
PRELIMINARY EXP.W/O			-	-	-	-
INCREASE IN  TERM LOAN		45.00	-	-	-	-
INCREASE IN WC		-	-	-	-	-
	TOTAL	150.00	20.10	29.00	38.15	39.13
DEPLOYMENT
INCREASE IN FIXED ASSETS		150.00	-	-	-	-
PRELIMINARY EXPENSES		-	-	-	-	-
DECREASE IN TERM LOAN		-	-	8.18	8.18	8.18
INCREASE IN CURRENT ASSETS		-	-	-	-	-
INTEREST PAYMENT			-	-	-	-
TAXES			-	-	-	-
DIVIDEND			-	-	-	-
TOTAL		150.00	-	8.19	8.19	8.19
OPENING BALANCE			-	20.10	40.90	70.85
SURPLUS/DEFICIT		-	20.10	20.81	29.95	30.94
CLOSING BALANCE		-	20.10	40.90	70.85	101.79
Project for Cultivation of  Mango( With Drip Irrigation)					(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		-	13.3	35.5	66.8	99.1
TERM LOAN		45.0	45.0	36.8	28.6	20.5
WC		-	-	-	-	-
TOTAL		150.0	163.3	177.3	200.4	224.5
ASSETS
FIXED ASSETS		150.0	150.0	143.2	136.4	129.6
LESS DEPRECIATION			6.8	6.8	6.8	6.8
NET BLOCK		150.0	143.2	136.4	129.6	122.7
CURRENT ASSETS		-	-	-	-	-
PRELIMINARY EXP.NOT W/O		-	-	-	-	-
CASH & BANK BALANCE
			20.1	40.9	70.9	101.8
TOTAL		150.0	163.3	177.3	200.4	224.5
		-	0.0	-	(0.0)	(0.0)
Project for Cultivation of  Mango( With Drip Irrigation)
PROJECTED PROFIT AND LOSS ACCOUNT					(Rs In Thousands)
		Year I	Year II	Year III	Year IV	Year V
SALES REALISATION		50.0	60.0	70.0	70.0	70.0
TOTAL COSTS		24.5	25.6	26.7	26.7	26.7
GROSS PROFIT		25.5	34.4	43.3	43.3	43.3
DEPRECIATION		6.8	6.8	6.8	6.8	6.8
PRE-OPERATIVE EXPENSES W/O		-	-	-	-	-
INTEREST ON TERM LOAN		5.4	5.4	5.2	4.2	3.2
PROFIT BEFORE TAX		13.3	22.2	31.3	32.3	33.3
TAXES		-	-	-	-	-
PROFIT AFTER TAX		13.3	22.2	31.3	32.3	33.3
DIVIDEND		-	-	-	-	-
RETAINED PROFIT		13.3	22.2	31.3	32.3	33.3
NET CASH ACCRUALS		20.1	29.0	38.1	39.1	40.1
PROFIT & LOSS ACCOUNT
OPENING BALANCE		0.0	13.3	35.5	66.8	99.1
CLOSING BALANCE		13.3	35.5	66.8	99.1	132.4
Project for Cultivation of  Mango( With Drip Irrigation)
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		50.0	60.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0	70.0
PROD & OTHER COSTS		24.5	25.6	26.7	26.7	26.7	26.7	26.7	26.7	26.7	26.7	26.7	26.7	26.7	26.7	26.7
Salvage Value																47.70
GROSS SURPLUS		-124.5	34.4	43.3	43.3	43.3	43.30	43.3	43.30	43.30	43.3	43.3	43.3	43.3	43.3	91.0
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%		-108.3	26.0	28.5	24.8	21.5	18.7	16.3	14.2	12.3	10.7	9.3	8.1	7.0	6.1	11.2	64.67
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%		-95.8	20.4	19.7	15.2	11.7	10.1	8.8	7.7	6.7	5.8	5.0	4.4	3.8	3.3	6.1	10.21
		IRR  =	32.59
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		23.0	27.9	31.7	28.5	25.7	23.1	20.9	18.8	16.9	15.2	13.7	12.4	11.2	10.0	9.0	288.11
NPV OF OERATIONAL CASH FLOW		288.1
INITIAL INVESTMENT		150.0
BENEFIT COST RATIO		1.9
Project for Cultivation of  Mango( With Drip Irrigation)
BREAK EVEN ANALYSIS
				(Rs In Thousands)
PARTICULARS					Year III
				(At Optimum Level)
GROSS SALES					70.0
FIXED COST(INCL DEP.& INT.)					38.7
VARIABLE COST					0.0
CONTRIBUTION					70.0
BREAK EVEN POINT (%)					55.3
CASH BEP (%)					45.5
Project for Cultivation of  Mango( With Drip Irrigation)
DEBT SERVICE COVERAGE RATIO				(Rs In Thousands)
		Year I	Year II	Year III	Year IV	Year V	Year VI	Year VII
NET PROFIT after tax		13.3	22.2	31.3	32.3	33.3	33.3	33.3
DEPRECIATION		6.8	6.8	6.8	6.8	6.8	6.8	6.8
PRELIMINARY EXP.W/O ADDED BACK		0.0	0.0	0.0	0.0	0.0	0.0	0.0
INTEREST		5.4	5.4	5.2	4.2	3.2	2.2	0.7
TOTAL		25.5	34.4	43.3	43.3	43.3	42.3	40.8
TERM LOAN INTEREST		5.4	5.4	5.2	4.2	3.2	2.2	0.7
TERM LOAN REPAYMENT		0.0	8.2	8.2	8.2	8.2	8.2	4.1
TOTAL		5.4	13.6	13.3	12.4	11.4	10.4	4.8
DSCR		4.7	2.5	3.2	3.5	3.8	4.1	8.5
AVERAGE DSCR					3.83
Project for Cultivation of  Mango( With Drip Irrigation)
PAY BACK PERIOD					(Rs In Thousands)
PARTICULARS			Year I	Year II	Year III	Year IV
CAPITAL INVESTMENT			150.0
NET CASH ACCRUALS			20.1	29.0	38.1	39.1
CUMULATIVE INCOME			20.1	49.1	87.2	126.4
		PAYBACK PERIOD		4.63	YEARS
Project for Cultivation of  Mango( With Drip Irrigation)
COST OF PRODUCTION & PROFITABILITY					( Rupees In thousands)
PARTICULARS			Year I	Year II	Year III	Year IV	Year V to XV
INCOME			50.0	60.0	70.0	70.0	70.0
Sales			50.0	60.0	70.0	70.0	70.0
COST			24.5	25.6	26.7	26.7	26.7
VARIABLE			-	-	-
FREIGHT			-	-	-
FIXED			24.5	25.6	26.7	26.7	26.7
MANURE/FERTILIZERS/CHEMICALS			10.0	10.0	10.0	10.0	10.0
DIRECT LABOUR COST			4.2	4.2	4.2	4.2	4.2
OTHER COST			3.6	3.6	3.6	3.6	3.6
HARVESTING & TRANSPORTATION COST			6.2	7.3	8.4	8.4	8.4
GENERAL EXPENSES			0.5	0.5	0.5	0.5	0.5
GROSS PROFIT			25.5	34.4	43.3	43.3	43.3
DEPRECIATION			6.8	6.8	6.8	6.8	6.8
INTEREST -TERM LOAN			5.4	5.4	5.2	4.2	3.2
PRE- OPERATIVE EXP.W/O			-	-	-	-	-
PROFIT BEFORE TAX			13.3	22.2	31.3	32.3	33.3
TAXES			-	-	-	-	-
PROFIT AFTER TAXES			13.3	22.2	31.3	32.3	33.3
DIVIDEND %			-	-	-	-	-
DIVIDEND AMOUNT			-	-	-	-	-
RETAINED PROFIT			13.3	22.2	31.3	32.3	33.3
NET CASH ACCRUAL			20.1	29.0	38.1	39.1	40.1