PROJECT REPORT

Mrs. ULPHA DIPAK LOKHANDE.

M/S AARYAN SADI CENTER

ADD : PANCHSHIL NAGAR, JUNA DHANORA ROAD,

NAVIN SARSWATI SHALESAMOR, BEED, 431122
PREPARED PROJECT REPORT
FOR:-
M/S AARYAN SADI CENTER
ABOUT PROPRIETOR.
NAME: - Mrs. ULPHA DIPAK LOKHANDE.
AGE: -
EDUCATION QUALIFICATION: - N/A
ADD : PANCHSHIL NAGAR, JUNA DHANORA ROAD,
NAVIN SARSWATI SHALESAMOR, BEED, 431122
ABOUT PROPRIETOR:-
PURPOSE :- Retail Sale of Sarees.

--------------------------------------------------------------------------------
NAME OF ACTIVITY :- RETAIL SALE OF SAREES

CONSTITUTION :- PROPRIETORSHIP FIRM.

NAME OF PROPRIETOR :-MRS. ULPHA DIPAK LOKHANDE

ADD : PANCHSHIL NAGAR, JUNA DHANORA ROAD, NAVIN

SARSWATI SHALESAMOR, BEED, 431122

PROPOSED LOCATION :- AS ABOVE.

NATURE OF ACTIVITY :- RETAIL SALE OF SAREES

PROJECT COST :- 8.80 LACS.
PROJECT WORKER :- 5

EXPERIENCE :- 0-5 YEARS.

INTRODUCTION:-
Mrs. ULPHA DIPAK LOKHANDE, is interested in Starting Manufacturing
& Expansion of the business of RETAIL SALE OF SAREES Business in
Large Scale basic. The Proprietor has got enough experience in this type
of business. He is able to handle this business. The Proprietor want to
start this business & Expansion of the business on large scale basic. The
Proprietor, Mrs. ULPHA DIPAK LOKHANDE, is interested for entering in
to the new venture. The objective of the pre-feasibility report is
primarily to facilitate potential entrepreneurs in project identification
for investment and in order to serve his objective; the document covers
various aspects of the project concept development, start-up,
marketing, finance and management.

MARKET:-
The demand for the RETAIL SALE OF SAREES is continuous increasing
due to increase in Demand of Retailer & Consumers. There is a great
market for the RETAIL SALE OF SAREES. The proprietor is of keen in
getting orders for the RETAIL SALE OF SAREES ALSO From Retailer &
Consumers. This Business is most demandable and most profit ratio
business. Hence there is large scope of this Business.
BIO-DATA OF PROPRIETOR:-
MRS. ULPHA DIPAK LOKHANDE, is a enthusiastic and energetic person.
He is a person with entrepreneurship qualities. He now proposed to
start with big venture. His experience will be an added asset to the
business.

REQUIREMENT OF PROJECT :-
Purchase of Sadis & Garments:-
The proprietor is Going to Expand This business of Mrs. ULPHA DIPAK
LOKHANDE. for this business proprietor required the Purchasing of
cows in Large Scale, Which is easily available in the market. The details
are enclosed with this Project Report.

CONCLUSION:-
For the forgoing pages conclusion can be easily drawn as under:-
1) The proprietor experienced is very much promising as to developed
business.
2) The rate of return of investment is quite attractive.
3) The Business in itself is in the growth stage.
4). Raw Material stock and Finished goods closing stock has been taken
for 10 days.
5). Credit period to Sundry Debtors has been given for 15 days.
6). Credit period by the Sundry Creditors has been provided for 15 days.
7). Depreciation and Income tax has been taken as per the Income tax
Act, 1961.
8). Interest on working Capital Loan and Term loan has been taken at
11%.
9). Salary and wages rates are taken as per the Current Market
Scenario.
In a Nutshell the proposal is viable.

Prepared By,
For_Ambade & Banswal Associates.

FOR,
MRS. ULPHA DIPAK LOKHANDE,
PROPRIETOR.
 STATEMENT – 01
COST OF PROJECT & SOURCE OF FINANCE.
PARTICULARS RS.
A) COST OF THE PROJECT :-
1 PURCHASE MATERIAL 800,000.00
3 WORKING CAPITAL 80,000.00

TOTAL 880,000.00
B) SOURCESES OF FINANCE:-
1 PROPRIETOR CONTRIBUTION 80,000.00
2 BANK LOAN 800,000.00

TOTAL 880,000.00

WORKING NOTES AND ASSUMPTIONS:-

1 INTEREST ON LOAN IS 11.00%
2 DEPRECIATION IS CALCULATED AS PER INCOME TAX RULES APPLICABLE.
3 INCREASING RATIO 20% PER NEXT YEAR
4 LOAN TAKEN FOR THE PERIOD OF 05 YEARS.
STATEMENT – 02
COST OF PROJECT & SOURCE OF FINANCE.
CURRENT ASSETS:-
1 WORKING CAPITAL 80,000.00
2 BANK LOAN 800,000.00

TOTAL COST 880,000.00

SOURCESES OF FINANCE:-
1 PROPRIETOR CONTRIBUTION 80,000.00
2 BANK LOAN 800,000.00

TOTAL COST 880,000.00

STATEMENT – 03
BREAK UP OF FINANCE.
PARTICULARS RS. OWN CONTRIBUTION BANK LOAN TOTAL
BANK LOAN RS. - 800,000.00 800,000.00
PROPRIETOR CONTRIBUTION RS. 80,000.00 - 80,000.00

TOTAL COST 80,000.00 800,000.00 880,000.00

STATEMENT – 04
PROJECTED BALANCESHEET
PARTICULARS YEARS 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029
1 SOURCESES OF FUND
Capital Account Op. Bal 80,000.00 700,303.58 1,515,089.68 2,543,465.22 2,809,289.71
Add; Profit after Tax 564,882.58 748,280.90 948,569.30 995,447.84 1,236,465.55
Less; Drawings 55,421.00 66,505.20 79,806.24 95,767.49 114,920.99

Total 700,303.58 1,515,089.68 2,543,465.22 2,809,289.71 3,930,834.28

Bank Finance 672,995.42 531,294.02 373,195.10 196,801.15 17,231.15
TOTAL 1,373,299.00 2,046,383.70 2,916,660.32 3,006,090.87 3,948,065.43

2 PROPERTIES & ASSETS

Fixed Assets (at W.D.V.) 450,000.00 396,750.00 337,237.50 286,651.88 243,654.09

Sundry Debtors 101,332.00 121,598.40 145,918.08 175,101.70 210,122.04
Stock & W.I.P 422,798.00 507,357.60 608,829.12 730,594.94 876,713.93
Cash & Bank Balance 133,695.00 160,434.00 192,520.80 231,024.96 277,229.95

TOTAL 1,107,825.00 1,186,140.00 1,284,505.50 1,423,373.48 1,607,720.01

STATEMENT – 05
PROJECTED FUND FLOW STATEMENT
PARTICULARS YEARS 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029
1 SOURCESES OF FUNDS
Capital Introduced 80,000.00
Term Loan 800,000.00
Sundry Debtors Recovered - 101,332.00 121,598.40 145,918.08 175,101.70
Net Profit 564,882.58 748,280.90 948,569.30 995,447.84 1,236,465.55
Depreciation 53,250.00 59,512.50 50,585.63 42,997.78 36,548.11

TOTAL INFLOW 1,498,132.58 909,125.40 1,120,753.32 1,184,363.71 1,448,115.36

APPLICATION OF FUNDS
2 Machinery & Furniture 396,750.00 337,237.50 286,651.88 243,654.09 207,105.98
Increase in stock 422,798.00 340,920.40 417,426.34 510,481.75 623,583.76
Repayment of Loan 127,004.58 141,701.40 158,098.92 176,393.95 196,801.15
Sundry Debtors 101,332.00 121,598.40 145,918.08 175,101.70 210,122.04
Drawings 55,421.00 66,505.20 79,806.24 95,767.49 114,920.99

1,103,305.58 1,007,962.90 1,087,901.46 1,201,398.97 1,352,533.91

3 SURPLUS/ DEFICIT 394,827.00 (98,837.50) 32,851.87 (17,035.26) 95,581.45

4 OPENING BALANCE - 394,827.00 295,989.50 328,841.37 311,806.10
5 CLOSING BALANCE 394,827.00 295,989.50 328,841.37 311,806.10 407,387.55
STATEMENT – 06
PROJECTED COST & PROFIBILITY STATEMENT
PARTICULARS YEARS 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029
1 INCOME
SALES 1,899,728.00 2,279,673.60 2,735,608.32 3,282,729.98 3,939,275.98
Total Income 1,899,728.00 2,279,673.60 2,735,608.32 3,282,729.98 3,939,275.98

2 DIRECT COSTS
Purchase 1,231,331.50 1,470,201.10 1,752,808.50 2,086,271.51 2,478,528.56
Trading Expenses 97,554.00 131,697.90 177,792.17 240,019.42 324,026.22

Total Cost 1,328,885.50 1,601,899.00 1,930,600.66 2,326,290.93 2,802,554.78

Opening Stock 144,728.00 166,437.20 191,402.78 220,113.20 253,130.18

Closing Stock & W.I.P. 422,798.00 507,357.60 608,829.12 730,594.94 876,713.93

3 GROSS PROFIT 848,912.50 1,018,695.00 1,222,434.00 1,466,920.80 1,760,304.96

4 OTHER COSTS
Salaries Expenses 108,000.00 129,600.00 155,520.00 186,624.00 223,948.80
Travelling & Expenses 6,392.00 7,670.40 9,204.48 11,045.38 13,254.45
Wages 47,121.00 56,545.20 67,854.24 81,425.09 97,710.11
Printing & Stationary 3,322.00 3,986.40 4,783.68 5,740.42 6,888.50
Power & Fuel 9,989.00 11,986.80 14,384.16 17,260.99 20,713.19
Repair & Maintainance 2,695.00 3,234.00 3,880.80 4,656.96 5,588.35
Electricity Charges 13,252.00 15,902.40 19,082.88 22,899.46 27,479.35
Misc. Expense 8,977.00 10,772.40 12,926.88 15,512.26 18,614.71
Professional fees 2,500.00 3,000.00 3,600.00 4,500.00 5,400.00

202,248.00 242,697.60 291,237.12 349,664.54 419,597.45

Profit before Interest

5
& Dep. 699,856.00 874,820.00 1,049,784.00 1,070,779.68 1,284,935.62
6 Interest on loan 81,723.42 67,026.60 50,629.08 32,334.05 11,921.95
7 Depreciation 53,250.00 59,512.50 50,585.63 42,997.78 36,548.11

8 Net Profit 564,882.58 748,280.90 948,569.30 995,447.84 1,236,465.55

9 Provision for Tax - - - - -

10 Profit after Tax 564,882.58 748,280.90 948,569.30 995,447.84 1,236,465.55

11 NET PROFIT RATIO 29.73 32.82 34.67 30.32 31.39

STATEMENT – 07
COMPUTATION OF DEPRECIATION
PROJECTED DEPRECIATION SCHEDULE.

Years
Sr. No. Particulars
2024-2025 2025-2026 2026-2027 2027-2028 2028-2029

1 Other Tools & Equipments

Opening Balance/ Additions 165,000 140,250 119,213 101,331 86,131
Depreciation Rate 15% 15% 15% 15% 15%
Depreciation Amount 24,750 21,038 17,882 15,200 12,920
Value After Depreciation 140,250 119,213 101,331 86,131 73,211

2 Furniture
Opening Balance/ Additions 285,000 256,500 218,025 185,321 157,523
Depreciation Rate 10% 15% 15% 15% 15%
Depreciation Amount 28,500 38,475 32,704 27,798 23,628
Value After Depreciation 256,500 218,025 185,321 157,523 133,895

Total Fixed Assets

Opening Balance/ Additions 450,000 396,750 337,238 286,652 243,654
Depreciation Amount 53,250 59,513 50,586 42,998 36,548
Value After Depreciation 396,750 337,238 286,652 243,654 207,106
STATEMENT – 08
DETAILS OF LOAN REPAYMENT & INTEREST
STATEMENT SHOWING PROJECTED LOAN REPAYMENT
Opening Int. at 6% Closing
Particulars Years Month Installment Re-Payment
Balance pa Balance

Loan for April 800,000 17,394 7,333.33 10,061 789,939

Machinery May 789,939 17,394 7,241.11 10,153 779,786
June 779,786 17,394 7,148.04 10,246 769,540
July 769,540 17,394 7,054.12 10,340 759,201
Aug. 759,201 17,394 6,959.34 10,435 748,766
Sept. 748,766 17,394 6,863.69 10,530 738,236
2024-2025
Oct. 738,236 17,394 6,767.16 10,627 727,609
Nov. 727,609 17,394 6,669.75 10,724 716,885
Dec. 716,885 17,394 6,571.44 10,823 706,062
Jan. 706,062 17,394 6,472.23 10,922 695,140
Feb. 695,140 17,394 6,372.12 11,022 684,118
March 684,118 17,394 6,271.08 11,123 672,995
Total RS. 208,728 81,723 127,005

April 672,995 17,394 6,169.12 11,225 661,771

May 661,771 17,394 6,066.23 11,328 650,443
June 650,443 17,394 5,962.39 11,432 639,011
July 639,011 17,394 5,857.60 11,536 627,475
Aug. 627,475 17,394 5,751.85 11,642 615,833
Sept. 615,833 17,394 5,645.13 11,749 604,084
2025-2026
Oct. 604,084 17,394 5,537.43 11,857 592,227
Nov. 592,227 17,394 5,428.75 11,965 580,262
Dec. 580,262 17,394 5,319.07 12,075 568,187
Jan. 568,187 17,394 5,208.38 12,186 556,001
Feb. 556,001 17,394 5,096.68 12,297 543,704
March 543,704 17,394 4,983.95 12,410 531,294
Total RS. 208,728 67,027 141,701

April 531,294 17,394 4,870.20 12,524 518,770

May 518,770 17,394 4,755.39 12,639 506,132
June 506,132 17,394 4,639.54 12,754 493,377
July 493,377 17,394 4,522.62 12,871 480,506
Aug. 480,506 17,394 4,404.64 12,989 467,516
Sept. 467,516 17,394 4,285.57 13,108 454,408
2026-2027
Oct. 454,408 17,394 4,165.41 13,229 441,179
Nov. 441,179 17,394 4,044.14 13,350 427,830
Dec. 427,830 17,394 3,921.77 13,472 414,357
Jan. 414,357 17,394 3,798.28 13,596 400,762
Feb. 400,762 17,394 3,673.65 13,720 387,041
March 387,041 17,394 3,547.88 13,846 373,195
Total RS. 208,728 50,629 158,099

April 373,195 17,394 3,420.96 13,973 359,222

May 359,222 17,394 3,292.87 14,101 345,121
June 345,121 17,394 3,163.61 14,230 330,891
July 330,891 17,394 3,033.16 14,361 316,530
Aug. 316,530 17,394 2,901.52 14,492 302,037
Sept. 302,037 17,394 2,768.67 14,625 287,412
2027-2028
Oct. 287,412 17,394 2,634.61 14,759 272,652
Nov. 272,652 17,394 2,499.31 14,895 257,758
Dec. 257,758 17,394 2,362.78 15,031 242,727
Jan. 242,727 17,394 2,224.99 15,169 227,558
Feb. 227,558 17,394 2,085.94 15,308 212,250
March 212,250 17,394 1,945.62 15,448 196,801
Total RS. 208,728 32,334 176,394

April 196,801 17,394 1,804.01 15,590 181,211

May 181,211 17,394 1,661.10 15,733 165,478
June 165,478 17,394 1,516.88 15,877 149,601
July 149,601 17,394 1,371.34 16,023 133,578
Aug. 133,578 17,394 1,224.47 16,170 117,409
Sept. 117,409 17,394 1,076.25 16,318 101,091
2028-2029
Oct. 101,091 17,394 926.67 16,467 84,624
Nov. 84,624 17,394 775.72 16,618 68,006
Dec. 68,006 17,394 623.38 16,771 51,235
Jan. 51,235 17,394 469.65 16,924 34,311
Feb. 34,311 17,394 314.51 17,079 17,231
March 17,231 17,389 157.95 17,231 (0)
Total RS. 208,723 11,922 196,801
STATEMENT – 09 RATIO ANALYSIS
DEBT SERVICE COVERAGE RAIO- (DSCR)
PARTICULARS YEARS 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029

A Profit & Loss Tax & Interest 699,856.00 874,820.00 1,049,784.00 1,070,779.68 1,284,935.62
Less: Drawings 55,421.00 66,505.20 79,806.24 95,767.49 114,920.99

TOTAL 644,435.00 808,314.80 969,977.76 975,012.19 1,170,014.63

B Repayment of Term Loan 127,004.58 141,701.40 158,098.92 176,393.95 196,801.15

Interest on term Loan 81,723.42 67,026.60 50,629.08 32,334.05 11,921.95

TOTAL 208,728.00 208,728.00 208,728.00 208,728.00 208,723.11

D.S.C.R (A)/(B) 3.09 3.87 4.65 4.67 5.61

Minimum DSCR 3.09

Avarage DSCR 4.35
Maxmium DSCR 5.61

C Current ratio 0.98 1.49 2.54 5.78 79.16

CA 657,825.00 789,390.00 947,268.00 1,136,721.60 1,364,065.92

CL 672,995.42 531,294.02 373,195.10 196,801.15 17,231.15