BUTTON MUSHROOM: annexure-II
COST OF PRODUCTION
& PROFITABILITY
(Rs. in Lakhs)
|
Particulars |
Year-I |
Year-II |
Year-III |
Year-IV |
Year-V |
Year-VI |
Year-VII |
Year-VIII |
Year-IX |
Year-X |
|
Income |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
|
Sales – Quantity (tones) |
200.00 |
200.00 |
200.00 |
200.00 |
200.00 |
200.00 |
200.00 |
200.00 |
200.00 |
200.00 |
|
Sales – Value
(Rs.24000/ton) |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
48.00 |
|
Cost of Production
& Sales |
24.70 |
24.70 |
24.70 |
24.70 |
24.70 |
24.70 |
24.70 |
24.70 |
24.70 |
24.70 |
|
Variable |
16.70 |
16.70 |
16.70 |
16.70 |
16.70 |
16.70 |
16.70 |
16.70 |
16.70 |
16.70 |
|
Raw Materials |
8.40 |
8.40 |
8.40 |
8.40 |
8.40 |
8.40 |
8.40 |
8.40 |
8.40 |
8.40 |
|
Fuel & Energy |
5.60 |
5.60 |
5.60 |
5.60 |
5.60 |
5.60 |
5.60 |
5.60 |
5.60 |
5.60 |
|
Freight (Rs.250/ton) |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
0.50 |
|
Packing Cost (Rs.500/ton) |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
|
Selling Overheads (2.50%) |
1.20 |
1.20 |
1.20 |
1.20 |
1.20 |
1.20 |
1.20 |
1.20 |
1.20 |
1.20 |
|
Fixed |
8.00 |
8.00 |
8.00 |
8.00 |
8.00 |
8.00 |
8.00 |
8.00 |
8.00 |
8.00 |
|
Salary & Wages |
6.00 |
6.00 |
6.00 |
6.00 |
6.00 |
6.00 |
6.00 |
6.00 |
6.00 |
6.00 |
|
Repairs & Maintenance |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
|
Administrative Expenses |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
|
Gross profit |
23.30 |
23.30 |
23.30 |
23.30 |
23.30 |
23.30 |
23.30 |
23.30 |
23.30 |
23.30 |
|
Depreciation |
5.30 |
5.30 |
5.30 |
5.30 |
5.30 |
5.30 |
5.30 |
5.30 |
5.30 |
5.30 |
|
Interest -term loan |
2.60 |
3.40 |
2.70 |
2.10 |
1.40 |
0.80 |
0.20 |
- |
- |
- |
|
Pre-Operative Exp. W/O |
0.40 |
0.40 |
0.40 |
0.40 |
0.40 |
0.40 |
0.40 |
0.40 |
0.40 |
0.40 |
|
Profit before tax |
14.90 |
14.20 |
14.90 |
15.50 |
16.20 |
16.80 |
17.50 |
17.60 |
17.60 |
17.60 |
|
Taxes |
- |
1.10 |
2.40 |
3.60 |
4.70 |
5.50 |
6.20 |
6.70 |
7.00 |
7.20 |
|
Profit After Taxes |
14.90 |
13.10 |
12.50 |
11.90 |
11.50 |
11.30 |
11.30 |
11.00 |
10.70 |
10.40 |
|
Retained Profit |
14.90 |
13.10 |
12.50 |
11.90 |
11.50 |
11.30 |
11.30 |
11.00 |
10.70 |
10.40 |
|
Net cash Accrual |
20.70 |
18.80 |
18.20 |
17.60 |
17.20 |
17.00 |
17.00 |
16.70 |
16.40 |
16.10 |