jkm bev-15.7

PROJECT FEASIBILITY FOR M/s. JKM BEVERAGES LIMITED PRODUCT BEER

C O N T E N T S

CHAPTER SUBJECT

1 Introduction

2 Company, Its Objects and Promoters'

3 Performance and Status

4 Project Particulars

5 Market And Demand

6 Project Cost and WorkingCapital Requirement

7 Means of Financing, Promoters'Contribution And Debt Equity Ratio

8 Financial Viability, Cost of Production and Profitability

LIST OF ANNEXURES

ANNEXURE TITLE NO

I Details of Income Tax Assessment/Computation of Directors & Company

II Bio-data of Promoters

III Details of Net Worth of Promoters

IV Bio-data of Key Personnel

V Details and Cost of Space acquired

VI Details and Cost of Civil Construction

VII Details and Estimated Cost of Plant & Machinery

VIII Details and Cost Estimates of Misc. Fixed Assets

XI Details of Technical Know-How fees

X Details of Preliminary & Pre-operative Expenses

XI Details & Estimates of Contingencies

XII DETAILS OF RAW MATERIALS, PACKING MATERIALS & CONSUMABLES

XIII Details of Cost Of Utilities

XIV Details of Salary & Wages

XV Details of Computations of MRP

XV A Details of Sales realisation

XVI Project Cost & Means of Finance

XVII Term Loan Repayment Schedule

XVIII Break Even Analysis

XIX Working Capital Requirement

XX Depreciation Calculation (Under Company Law)

XXI Depreciation Calculation (Under Income Tax Act)

XXII Income Tax Calculation

XXIII Projected Profitability Estimates

XXIV Average DSCR Calculation

XXV Projected Cash Flow Statement

XXVI Projected Balance Sheet

XXVII Pay Back Period

XXVIII Ratio Analysis

XXVII Internal Rate Of Return

XXVIII Security Margin On Assets

XXVIII Senstivity Analysis

PROJECT HIGHLIGHTS

I Name & Address of the Company

II Location

III Nature of project

III Project cost(Rs lakhs)

IV Means of Finance(Rs lakhs)

(a) Promoters and Friends

(b) Rupees Term Loan

V Debt Equity Ratio

VI Promoter's Contributionof the project cost

VII Average Debt Service Coverage Ratio(DSCR)

VIII Repayment Period(Years)

IX Break Even Point

-B.E.P -Cash B.E.P

X Return on Investment(ROI) (After tax & before interest)

XI Pay Back Period

XII Internal Rate Of Return (IRR)

XIII Employment (Nos)

XIV Profitability And Financial Ratios

1 PBITD (Rs. lakhs)

2 PBTD (Rs. lakhs) 3 PAT (Rs. lakhs)

4 Return On Investment (After Tax)

5 Net Worth (Rs. lakhs) 6 Operating Profit Margin (OPM)

7 Gross Profit Margin (GPM)

8 Net Profit Margin (NPM)

XV SENSITIVITY ANALYSIS RESULTS

S.No. Criterion DSCR

1 10% Increase in Prices of 1.8 Raw Material& Packing, etc.

2 10% Decrease in Sales 1.5Revenue

3 Without any change 2.4in above parameters.

M/s. JKM BEVERAGES LIMITED

INCOME TAX ASSESSMENT/COMPUTATION OF THE PROMOTER DIRECTORS & COMPANY

A Promoter/Directors

S.No. Name AssessmentYear

1 Sh. Ram Kishore Jalan 2010-11 2011-12

2012-13

2 Sh. Gourav Jalan 2010-11 2011-12 2012-13

B Group Company

1 JKM Infra Projects Ltd 2010-11 2011-12 2012-13


Bio-Data of Promoters

1 Name Sh. Ram Kishore Jalan

2 Father's Mame late Sh. S S Jalan

3 Age 58

4 Address C-84 Greater Kailash-I

New Delhi

5 Qualification Commerce Gradute

6 Experience 32 years in construction and infrastrucure

-


Bio-Data of Promoters

1 Name Sh. Gaurav Jalan

2 Father's name Sh. Ram Kishore Jalan

3 Age 32

4 Address C-84 Greater Kailash-I

New Delhi

5 Qualification MBA

6 Experience 10 Years as director finance experience In banking and finance


Bio-Data of Key Executive CEO

1 Name Mangal Dev Bariwal

2 Father's Name Late Shri Prabhu Lal Bariwal

3 Age 41

4 Address A 28 Secotr - 9 Noida

5 Qualification BS process engineering, MS Industrial production and management from BITS PilaniMBA ( Finance)

6 Experience 16 years in brewery and beverages project management Operation of brewery since last 8 years established 6 brewery for UB and Carlesberghandled more than 200 cr projects in UB


Bio-Data of Key Executive CFO ( JKM Group)

1 Name R K Agarwal

2 Father's Name Late Shri Ram Kishore Agrawal

3 Age 53

4 Address 1503, Coral Heights C366Ram prastha geerns Sector-7 VaisahliGhaziabad 201012

5 Qualification CA

6 Experience 27 Years in banking and finance of medium Industry


Details of Net Worth of Promoter(As on 27-01-2012)

(I) Sh. Ram Kishore Jalan

A) Immovable Property 1 Residential Property At 34 Ishwar Nagar, Delhi

Porperty at Greater Kailash- I Office premise at Gorakh Nath @Lila Appartment East Boring Canal Road, Patnna

2 Agriculture landAt Bhojpur , Bihar

Sub total (A)

B) Movable Property

1 Bank Balance & Cash( PPF)2 Investment in Business

a) share Capital in JKM Infra Projects Ltd 3 Gold and Jewlellery4 NSC's

Sub Total (B)

( C) Less : Liabilities House Loan against Residential House Total (A+B-C) Net Worth

Details of Net Worth of Promoter(As on 27-01-2012)

(II) Sh. Gorav Jalan

A) Immovable Property

Sub Total (A)

B) Movable Assets

1 Bank Balance & Cash( PPF)2 Investment in Business

a) share Capital in JKM Infra Projects Ltd 3 NSC's

Sub Total (B)

( C) Less : Liabilities House Loan against Residential House Total (A+B-C) Net Worth

Combined Net worth


DETAILS AND COST OF LAND

1 Land & Site Development

a) Cost including Registration charges of 17.138 acres of freehold land.

b) Premium payable on leased on leasehold land and conveyance

charges ( hectares @ Rs._____ per hectare)

c) Cost of levelling and development of 17.138 acres of land.

d) Cost of laying roads. (I) Approach road connecting the

factory site to main road 120 mtrs. @ Rs.925/- per km.

e) Cost of fencing compound wall 960 m @ Rs.510 per m.

f) Cost of boundry wall 1250 rmt. @ 2260/- rmt.

g) Cost of 2 gates Total cost (Rs lakhs)

9 Present Market Value of the land


DETAILS AND COST OF CIVIL CONSTRUCTION

S. No. ParticularsLength

(m.)

1 Malt mill 24.23

2 Brew House 25

3 Yeast Room and Filteration room 35.64

4 MCC room 15

5 Bottling Hall 72.5

6 Utility Section 98.5

7 General Store and Engineering store 35

8 Guard & Exercise Room 12.2

9 Boiler House 41.7

10 Power house 25

10 Bonded Godown 124

11 Husk Yard and storage 65

12 WTP 20

13 UT & BBT 44

14 Canteen 20

15 Toilet Block 6

16 Ofiice Block 20

17 Open Empty bottle storage 52.5

18 Road 130

19 ETP 50

20 Turbo Ventilator

21 Fee for structural and architacature

Total Total Cost

Note building cost is based on estimate prepared by MOHAN RAJESH & ASSOCIATES. Patparganj new delhi


DETAILS & ESTIMATED COST OF PLANT & MACHINERY

S. No. ParticularsCapacity

I Imported Equipment

1 Hammer Mill 4 TPH

2 Mash Filter 12 brew /day

3 Beer Filter 200 Hl/ hr

4 Bottle Labeller 26000 BPH

sub TotalImport duty etc. @ 14%Sub TotalCVD @ 12.36%

Freight, insurance and installation charges @2%

Total I

II Indigenous Equipment Process Equipment 1 Malt Handling & Brew House 300 Hl brew length

2 Bright Beer System 2X900 HL

3 CIP Section

4 Yeast Storage System

5 Unitanks 2400 Hl

6 Process piping , Electrical and automation

Total A

B Bottling Hall Equipment 24000 BPH

1 Bottle Washing Machine 24000 BPH

2 Bottle Filler 24000 BPH 3 Pasteurization Machine 24000 BPH

4 case packer and cartoon erector , cart24000 BPH

5 Bottle conveyor 24000 BPH

6 Additional Equipment 24000 BPH

Total B

C Utility Equipment

12 Boiler with turbine Chimney 16 TPH

13 Refrigeration System 260 TR

14 Electrical section with Generator 1000KVA

15 Air compressor 600 CFM

16 Co2 recovery Plant 300 kg/ hr

17 WTP Plant 85 m3/ hr

18 Essential Tools, spares and accessories and Misc Equipment

Total C

COST OF EQUIPMENT a+b+c

Excise Duty @ 12.36%

Sales Tax, Octroi and other taxes, etc. @ 2%

Freight, insurance and installation charges @2%

TOTAL II Indegeneous PRICE (Rs Lakhs)

GRAND TOTAL PRICE( I+II)(Rs Lakhs)


DETAILS AND COST ESTIMATES OF MISCELLANEOUS FIXED ASSETS

S.No. Particulars

1 Furniture & Fixtures

2 Office Equipment (Computer-3 Nos. with printersFAX, Photocopier, EXABX, Fan, Cooler, AC, etc.)

3 Lab. Equipment

4 Workshop Equipment

5 Fire fighting equipment

6 Equipment (Including cost of Installation)Cabling etc.for distribution of powerand light for factory and colony.

7 Effluent collection, treatment anddisposal arrangement.

TOTAL (Rs Lakhs)


DETAILS OF TECHNICAL KNOW-HOW FEES

S.No. Particulars Qty. (Nos.)

1 M/s. Alfa Laval, Pune will provide Technical know-how for production of beerand necessary training to the persons of the Company.

Total


DETAILS OF PRELIMINARY & PRE-OPERATIVE EXPENSES

(A) Preliminary Expenses

1 Company formation and other relatedExpenses

(B) Pre-operative Expenses

1 Establishment expenses

2 Rent, rates and taxes

3 Travelling

4 Printing, Stationery, Postage,Fax,Telephone, telegram, etc.

5 Insurance during construction/implementation period

6 Security deposit to BPCB(@ Rs.750/-per KW)

7 Interest during implementation period(6 months)

8 Legal and other misc. expenses

9 Consultancy fees

10 Upfront & Loan Processing Fees(@ 0.5% of Bank Loan)

11 Loan Processing fees(@ 0.5% of Bank Loan)

12 Initial Marketing Expenses

13 Start-up and product launch Expenses

14 Expanse towrd power and fuel during construction period

Sub-Total(B)

Grand Total(A+B)


DETAILS & ESTIMATES OF CONTINGENCIES

(Rs. Lakhs)

S.No. Particulars Cost Already incurred

A PROJECT COST

1. Land & site development

2 Building and other civil works

3 Plant & Machinery

4 Misc. Fixed Assets

TOTAL 0.00


DETAILS OF RAW MATERIALS, PACKING MATERIALS & CONSUMABLES

Sr.No. Particulars

Capacity Per year in HL

1 Barley Malt @ 15.5 kg/ hl-Strong 95%

2 Barley Malt @ 13.04 kg/ hl-Light 5%

3 [email protected] kg/ hl-Strong 95%

4 Rice@3. kg/ hl-Light 5%

5 Sugar @ 2.2kg/hl-Stong 95%

6 Sugar @ 1.6kg/hl-Light 5%

7 Hops-'Pellet @0.05Gm/HL

8 Hops-'Extract @0.180ml/HL

9 Other Chemicals @Rs.25.00/HL

10 Bottles(650ml-New)@Rs. 8.00/bottle 30%

11 Bottles(650ml-Recycle)@Rs. 5.00/bott 70%

12 Bottles(330ml-New)@Rs.7.00/bottle 100%

13 Crown Caps @Rs.0.30 each bottle

14 Lables & Foils@ 0.56 paisa each bottle

15 Card Board Boxes @ Rs.9.00 each case

16 Misc. Items such as yeast etc. @Rs.0.05

Total

Capacity Utilisation

Ist Year 50%

mailto:Rice@3.%20kg/%20hl-Light

IInd Year 70%

IIIrd Year 80%

IV th Year 90%

V th Year Onwards 100%


Details of Cost Of Utilities

A. DETAILS OF ELECTRIC POWER LOAD

Power Load(KW)

1. BEER PLANT

a. Malt Mill room 65.00

b Brew house plant 110.00

c Yeast Propogation, fermentation and 15.00lagering section, filteration, CIP.

2 Bottling Section

a. Bottle washing 60.00

b. Filler cum crowner 11.00

c. Pasteurizer 60.00

d. Labelling machine 11.00

e. Conveyor system 45.00

3 Corbandioxide recovery section 45.00

4 Refrigeration plant 190.00

5 Water treatment plant 45.00

6 Effluent treatment plant 80.00

7 Boiler and Co-Generation 260.00

8 Air compressor & air filter 45.00

9 Workshop 15.00

10 Pumps & heatesrs, etc. 25.00

11 Laboratory & testing equipment 8.00

12 Plant & steel lighting and office 110.00equipment.

Total Load in KW 1200.00

A ElectricityPower Load(KW) - No. of working days/annum = 300 - No. of shifts = 3 - No. of hours/shift = 8 - Power load factor = 80% - Power charges = Rs.6.50/Unit

B. D.G. set Supply - DG Set Power Supply = 20% - DG Set Power Charges = Rs.15.5/UnitDiesel @ Rs.60/Ltrs

C Fuel for Boiler Only Boiler Rice Husk Rs.3/ KgIndian Coal Rs.6/ Kg

Total (A+B+C)

D Rice Husk Boiler with Co Gen 2.0 Running hrs 24 hrs

Ist Year 70%

IInd Year 80%IIIrd Year 90%IV Year 100%V Year 100%


DETAILS OF SALARY & WAGES

S.No. ParticularsMonth (Rs.)

A. ADMINISTRATION, MANAGEMENT

AND SALES

1 General Manager

2 Sales/Marketing Manager

3 Sales Officer

4 Marketing/Sales Executives

6 Manager Finance & A/cs.

8 Accountants

7 Purchase Officer

8 Purchase Assistants

9 Security &Administrative Officer

10 Godown Keeper

11 Store Keeper

12 logistic officer

14 Personal Manager

Sub-Total (A)

B. FACTORY Staff

15 Chief Brewer

16 Engineering / Utility head

17 Production / Quailty head

Sub-Total (B)C FACTORY workman

18 Brew House Operator

19 Chemist/ Quality

20 Bottling Supervisor

21 Bottle Washer Operator

22 Filler Operator

23 Inspection Lights

24 Pasteuriser

25 Labeling Machine Operator

25 Case packer / decrater

26 fitter / Welder

27 Filter

28 Water Treatment

29 ETP

30 Refrigeration Operator

31 Boiler Operator

32 Electrician

33 Time Keeper

34 Security Superviser

35 Contractual labour Brew house quality sighter bottling hall Feeding Unloading Dispatch store boiler ElectricalWTP/ETPHouskeepinggardening canteen Guardsforklift operator

Sub-Total ()

Total (A+B +C)

Total Monthly salary billother benefit @33%Grand Total (Annual)


COMPUTATION OF MARKET RETAIL PRICE

A MRP for 650 ML

Particluars Remarks

Contract price/EDP (as on date)

Excise Duty (ED) Rs. 10 per BL

Add:- VAT 50% of EDP+ED

Landing to BSBCL

Add:- License Fees Rs. 10 per BL

Add:Movement Fees Rs. 1 per BL

Add:- Margin BSBCL 10% of MRP

Add:- Margin Retailers 15% of MRP

MRP per Case

MRP per Bottle 12 Bottle per case

B MRP for 330 ML

Particluars Remarks

Contract price/EDP (as on date)


Add:- VAT 50% of EDP+ED

Landing to BSBCL

Add:- License Fees Rs. 10 per BL

Add:Movement Fees Rs. 1 per BL

Add:- Margin BSBCL 10% of MRP

Add:- Margin Retailers 15% of MRP

MRP per Case

MRP per Bottle 12 Bottle per case


COMPUTATION OF DUTIES AND TAXES

Duties & Taxes for 650 ML

Particluars Remarks


VAT 50% of EDP+ED

Total

Fees

License Fees Rs. 10 per BL

Movement Fees Rs. 1 per BL

Total 12 Bottle per case

B Duties & Taxes for 330 ML

Particluars Remarks


VAT 50% of EDP+ED

Total

FeesLicense Fees Rs. 10 per BLMovement Fees Rs. 1 per BLTotal 24 Bottle per case


DETAILS OF SALES REALISATION

Plant Capacity Calculation

Brew length 300 Brews/ day 8No of working days / month 17No of days in year 204Plant Capacity HL/ month 40800Yearly production 489600Plant Capacity per annum 489600bottle volume 650One case 12Monthly Volume per case 523077per annum capacity 6276923

S.No Particulars

A 650 ml Glass Bottle 90%

1 Strong Beer 95% Contract Brand 70%

Own Brand 30%

Total A(1)

2 Light Beer 5% Contract Brand 70%

Own Brand 30%

Total A(2)

B 330 ml Glass Bottle 10%

1 Strong Beer 50%

Contract Brand 70%

Own Brand 30%

Total B(1)


Own Brand 30% Total B(2)

Total (A+B)

C Income from Surplus Power & Energy

1 Income from Surplus Power [email protected]/KWH Days Working with 24 Hrs* Subjected to PPA Agreement with BIPCO.

2 Income from Surplus Energy [email protected]/Kg from Steam Boiler Days Working with 24 Hrs*It will applicable after one year of start up.

TOTAL C (1+2)

D Other Income

1 Misc Income from Scrapa. Glass Cullete@6% of bottles(i) 650 ml -67790769 4067446(ii) 330 ml -15064615 903877

Qty of Bottles

2 Empty Malt/Broken Rice Gunny Bags 7909096(50 Kg/per bags@ Rs.3.00)

3 Empty Sugar Bags 924854(100 Kg/per bags@ Rs.12.00)

4 Misc Income Spent Waste

a Spent Grains @18% -Rs.1.00 /Kg 7909096

b Spent Dry Yeast @9% solid -Rs.2.00/K 2400

Total D

Total (C+D)

Grand Total (A+B+C+D)


Ist Year

IInd Year

IIIrd Year

IV th Year

V th Year Onwards

Note 1 : Case consists of 12 bottles of 650 ml. Capacity Note 2 : Case consists of 24 bottles of 330 ml. Capacity


DETAILS OF DUTIES, TAXES, LICENCE FEES & MOVEMENT FEES

S.No Particulars

A 650 ml Glass Bottle 90%


Own Brand 30%

Total A(1)


Own Brand 30%

Total A(2)

B 330 ml Glass Bottle 10%


Own Brand 30%

Total B(1)


Own Brand 30%

Total B(2)

Total (A+B)


Ist Year

IInd Year

IIIrd Year

IV th Year

V th Year Onwards


PROJECT COST & MEANS OF FINANCE

S.No. Particulars Cost Already

A PROJECT COST 1. Land

2 Building and other civil works

including site development

3 Plant & Machinery

4 Misc. Fixed Assets

5 Technical know-how & detailed engg. fees.

6 Preliminary & Pre-operative Expenses

7 Contingencies

8 Margin money for 'Working Capital

TOTAL

B MEANS OF FINANCE

1 Promoters including interest-free unsecured loans from friends & relatives

2 Capital Subsidy

3 Term Loan

TOTAL

Promoters Contribution

Debt Equity Ratio


TERM LOAN REPAYMENT SCHEDULE

TERM LOAN 8212.29INTEREST RATE 12.75%

Half Outstanding AmountYrs. (Rs. Lakhs)

1 8212.29

2 8212.29

3 8212.29

4 7625.69

5 7039.10

6 6452.51

7 5865.92

8 5279.33

9 4692.73

10 4106.14

11 3519.55

12 2932.96

13 2346.37

14 1759.78

15 1173.18

16 586.59


BREAK EVEN ANALYSIS

S.No Particulars

A. VARIABLE COST

Raw Materials & Consumables

Utilities

Interest on W/C Loan

TOTAL

B. SEMIVARIABLE/FIXED

COST Salaries

Repair and Maintenance

Depreciation

Interest on Term Loan

Marketing/selling Expenses

Other Working Expnenses

TOTAL

C. CONTRIBUTION Sales Revenue

Less Variable Cost

Contribution

D. B.E.P.as percentage of Installed Capacity

E. Cash B.E.P.


W O R K I N G C A P I T A L R E Q U I R E M E N T

S. No. Particulars Period(Month)

1 Raw Materials and Consumables 1.00 2 Salary and Wages 1.00

3 Power and Fuel 1.00

4 Repair and Maintenance 1.00

5 Administartive and Misc. Expenses 1.00

6 Marketing/Selling Expenses 1.00

Total (A)

7 Work in Progress 0.50

8 Finished Good Stock 0.25

9 Sundry Debtors 0.50

Total (B)

C Sundry Creditors 0.50

i) Total W.C.Amount(A+B-C)

ii) Current Assets(1+B)

iii) Margin (25% of C.A.

+100% OF A(2 to 6)

iv) Max. Permissible'Bank Finance

Interest@12%


DEPRECIATION CALCULATION (Under Company Law-SLM)

Total Cost of Assets

Yrs. Machinery Deprn

7.42%

1 6275.50 465.64

2 6275.50 465.64

3 6275.50 465.64

4 6275.50 465.64

5 6275.50 465.64

6 6275.50 465.64

7 6275.50 465.64

8 6275.50 465.64


DEPRECIATION CALCULATION (Under Income Tax-WDV)

Total Cost of Assets

Yrs. Machinery Deprn25%

1 6275.50 1568.87

2 4706.62 1176.66

3 3529.97 882.49

4 2647.48 661.87

5 1985.61 496.40

6 1489.21 372.30

7 1116.90 279.23

8 837.68 209.42


INCOME TAX CALCULATION

S.No. Particulars

1 Profit Before Interest and Tax

2 FINANCIAL EXPENSES

- Interest on Term Loan- Interest on W/C Loan.

3 Depreciation (WDV)

TOTAL ( 2 + 3) 4 Profit Before Tax

5 Taxable Income

6 Tax Payable @ 35%

NOTE:-As per Industrial Policy of Bihar Govt.,there is income tax exemtion for the first five years


PROJECTED PROFITABILITY STATEMENT

S.No. Particulars

Capacity Utilization@ A SALES REVENUE1 Sales from Operations 2 Sales from Surplus Power 3 Other Income

Less: Duties, Taxes & Fee

Net Sales Revenue

B COST OF PRODUCTION

1. Raw Materials & Consumables

3. Power & Fuel

4. Repairs & Maintenace, including store & [email protected] per case

5. Salary

6. Rent, Rates, Tax & Insurance

7. Administrative Expenses 8. Marketing/Selling Expenses

9. Misc. Expenses

TOTAL EXPENDITURE

C Operating Profit before Interest, tax and Depreciation

D FINANCIAL EXPENSES

- Interest on Term Loan.- Interest on W/C Loan.

E Gross Profit after Interest and Before Tax and Depreciation

F Depreciation (SLM)

G Know How WRTN. OFF

H POP Expenses WRTN OFF

I Contingencies WRTN OFF

Total (F to I)

J Profit Before Tax

K Taxable Income

L Tax Payable

M Profit After Tax

N Add Depreciation (SLM) & Prelim Expenses,etc Off

O Cash Surplus

P Repayment of Term Loan

Q Cash Accruals

R Dividend(In %)

S Margin Money for W/C

T Net Cash


AVERAGE DSCR CALCULATION

S.No. Particulars

1. Profit After Tax

2. Depreciation (SLM) and

Preliminary Expenses,etc. Written off

3. Interest on Term Loan.

4. Cash Accruals (A)

5. Repayment of Term Loan

6. Interest on Term Loan.

7. Total Repayments (B)

AVERAGE DSCR


PROJECTED CASH FLOW STATEMENT

S.No. Particulars Y ear Construction

A Sources of Funds

1. Proposed Term Loan

2. Share Capital

3. Profit before interest depreciation & taxes

4.Working Capital

Total(A)

B Disposition of Funds

1. Working Capital

2. Capital Expenditure

3. Misc.Expenses (to the extent not w/o including Know How Fees, Pre-operative Expenses, & Contingencies)

4. Interest on Term Loan 5. Taxation

6. Dividend

6. Repayments

Total(B)

C. Opening Balance

D. Surplus(A-B)

E. Closing balance


PROJECTED BALANCE SHEET

S. No. Particulars

A LIABILITIES i. Share Capital

ii Reserves

iii Term Loan

iv Working Capital

Total

ASSETS I Gross Block

Depreciation

ii. Net Block

iii Current Assets

iv Misc.Expenses(to the extent not w/oincluding Know How Fees,Pre-operative Expenses,& Contingencies)

iv Cash In Hand/Bank

Total


PAY BACK PERIOD

Basis :

Project Cost :

Years Profit AfterTax

1 7369.80

2 11090.12

3 13100.82

4 15119.72

5 17267.38

6 13102.85

7 13175.29

PAY BACK PERIOD


RATIO ANALYSIS

S.NO. Particulars

1 PBITD (Rs. lakhs)

2 PBTD (Rs. lakhs)

3 PAT (Rs. lakhs)

4 Return On Investment (After Tax-and before interest)

5 Net Worth (Rs. lakhs)

6 Operating Profit Margin (OPM)

7 Gross Profit Margin (GPM)

8 Net Profit Margin (NPM)


INTERNAL RATE OF RETURN

Year Inventory Cash Outflow

0 0.00 10044.60

1 414.58 0.00

2 165.83 0.00

3 82.92 0.00

4 0.00 0.00

5 0.00 0.00

6 0.00 0.00

7 0.00 0.00

8 0.00 0.00

9 0.00 0.00

10 0.00 0.00

11 0.00 0.00

12 0.00 0.00

13 0.00 0.00

14 0.00 0.00

15 0.00 0.00

TOTAL NET DISCOUNTED AMOUNT =

INTERNAL RATE OF RETURN (IRR)=


SECURITY MARGIN ON ASSETS

S. No. Security

1. LAND

2. BUILDING

3. PLANT & MACHINERY

4. MISC FIXED ASSETS

TOTAL

TERM LOAN

PERCENTAGE OF TERM LOAN OFABOVE ASSETS MARGIN ON ASSETS


SENSITIVITY ANALYSIS RESULTS

S.No. Criterion DSCR

1 10% Increase in Prices of 1.8Raw Material & Packing,etc.

2 10% Decrease in Sales 1.5Revenue

3 Without any change 2.4in above parameters.

REPORT


PAGE

1

5

12

16

35

41

45

46

Details of Income Tax Assessment/Computation of Directors & Company


PROJECT HIGHLIGHTS

JKM beverages Ltd R.O. Jagdish pur, P.O. Jagdish pur,Distt. Bhojpur, Bihar

Khasra No. 88M & 93/1,Village - Bhojpur,Near 2 Km. Mile Stone,Aran-Mohnia State High way Distt. BhojpurBihar

BEER

10045

1832

8212

4.48

18%

0.0

7

3%2%

139%

3 YEARS & 10 MONTHS

52%

180

(Amount In Rs Lakhs)

Ist yr 2nd yr 3rd yr

9181 12942 14835

8134 11933 13975

7370 11090 13101

84% 120% 139%

9113 20112 33029

37% 37% 37%

32% 34% 34%

30% 32% 33%

IRR Pay Back BEP Cash

Period as % of BEPInstalled (%)Capacity

23% 5 years & 28% 23%5 months

18% 6 years 32% 25%9 months

29% 4 years & 23% 18%3 months

Annexure - I


INCOME TAX ASSESSMENT/COMPUTATION OF THE PROMOTER DIRECTORS & COMPANY

Total Tax Tax RefundIncome Payable Paid Due

(Rs.Lakhs) (Rs.Lakhs) (Rs.Lakhs) (Rs.Lakhs)

59.97 17.23 17.44 (0.21)161.26 48.06 48.02248.60 75.04 74.77

36.01 9.82 10.01 (0.23)78.26 22.35 22.35114.00 33.46 33.37 0.09

1322.87 449.64 443.09 6.564,257.65 1414.28 1455.14 (40.86)5997.84 2018.32 1291.51 726.80

Annexure - IIM/s. JKM BEVERAGES LIMITED

32 years in construction and infrastrucure

Annexure - IIM/s. JKM BEVERAGES LIMITED

10 Years as director finance experience In banking and finance

Annexure - IVM/s. JKM BEVERAGES LIMITED

Late Shri Prabhu Lal Bariwal

BS process engineering, MS Industrial production and management from BITS Pilani

16 years in brewery and beverages project management Operation of brewery since last 8 years established 6 brewery for UB and Carlesberghandled more than 200 cr projects in UB

Annexure - IVM/s. JKM BEVERAGES LIMITED

Late Shri Ram Kishore Agrawal

1503, Coral Heights C366Ram prastha geerns Sector-7 Vaisahli

27 Years in banking and finance of medium Industry

Annexure - IIIM/s. JKM BEVERAGES LIMITED

(Rs. in lakhs)

1200.00150.00300.00

400.00

2050.00

90.00

835.313.003.00

931.31

2981.31Say 2980.00

Annexure - III

(Rs. in lakhs)

NIL

Sub Total (A) NIL

11.57

351.611.50

364.68

NIL504000

#VALUE!Say 376.00

I & II 3356.00

Annexure - VM/s. JKM BEVERAGES LIMITED

DETAILS AND COST OF LAND Cost (Rs. in lakhs)_____ Total

Already To be Incurred (Rs. in lakhs)Incurred

400.00 400.00

0.00 0.00 0.00

0.25 25.00 25.25

1.11 1.11

0.00 4.90 4.90

0.00 28.25 28.25

0.00 5.00 5.00

400.25 64.26 464.51

Rs. 400 lacs

Annexure - VIM/s. JKM BEVERAGES LIMITED

DETAILS AND COST OF CIVIL CONSTRUCTION

Area RateWidth Height Roof (Sq.mt) (Rs.)(m.) (m.)

12.23 14 RCC M30 296.33 14500

24 10 RCC M20 up to 6 mtr and Roof Top 10 mtr600.00 9500

24.5 6 RCC M20 873.18 9500

10 6 RCC M20 150.00 9500

32.4 6.5 Roof top and PEB 2349.00 4500

20 6.5 Roof Top and PEB 1970.00 4500

15 6 RCC M20 525.00 9500

7.5 4.5 RCC M20 91.50 9500

16.57 10 690.97 8500

20 10 RCC M20 500.00 9500

42 6.5 Roof Top and PEB 5208.00 4500

15 6.5 canopy 975.00 4500

RCC 3.5 mtr and Roof Top @ 10 mtr

15 4.5 RCC M20 300.00 9500

25 16 RCC column M30 1100.00 14500

15 4.5 RCC M15 300.00 6500

4 4 RCC M15 24.00 6500

15 4.5 RCC M20 300.00 9500

39.154 6.5 Roof Top 2055.59 3000

250 Open 32500.00 1250

50 Open 2500.00 3000

50 12500

1 1500000

15153

Note building cost is based on estimate prepared by MOHAN RAJESH & ASSOCIATES. Patparganj new delhi

Annexure - VIIM/s. JKM BEVERAGES LIMITED

DETAILS & ESTIMATED COST OF PLANT & MACHINERY

Qty. (No.) Unit Cost Total Cost Supplier (Rs. Lakhs)

FOB, HaldiaEuro =77

1 Euro 76000 58.52 Mura , GermaneyPraj/ Alfa laval/ brew force

1 Euro 580000 446.60 Mura, Germany Praj/ Alfa laval/ brew force

1 Euro 160000 123.20 Padovan, Italy Praj/ Alfa laval/ brew force

1 Euro 200000 154.00 Krones GermanyKHS ahmedabad/ Krones / Dainatron/ hilden

782.32109.52891.84110.2315.65

907.49

1 637.50 637.50 Praj/ Alfa laval/ brew force






2119.50

1 199.00 199.00 KHS ahmedabad/ Krones / Dainatron/ hilden

1 200 200.00 Krones GermanyKHS ahmedabad/ Krones / Dainatron/ hilden

1 170.00 170.00 leal / hilden/KHS/ Daintrone

1 180.00 180.00 KHS, ahmedbad/ Hilden/ Diantrone

1 150.00 150.00 KHS, ahmedbad/ Hilden/ Diantrone

1 15.00 15.00 Domino, GurgaonImaje ,Noida

914.00

1 800.00 800.00 Thermax Pune / USEL / triveni

1 175.00 175.00 Kirloskar, Pune / Chcago Puenmatic

1 125.00 125.00 Caterpiller / jackson

1 50.00 50.00 Kirloskar, Pune / bitzer/ York

1 135.00 135.00 Wittmann/ Asirvad carbonics

1 85.00 85.00 S C mohan, Delhi

Lumpsum 200.00 200.00 Delhi

1570.00

4603.50

568.99

103.45

92.07

5368.01

6275.50

Annexure - VIII


DETAILS AND COST ESTIMATES OF MISCELLANEOUS FIXED ASSETS

Qty. (Nos.) Unit Cost Total Cost

(Rs.) (Rs. Lakhs)

6.00

12.50

42.00

8.00

27.00

25.00

180.00

300.50

Annexure - XIM/s. JKM BEVERAGES LIMITED

DETAILS OF TECHNICAL KNOW-HOW FEES

Unit Cost Total Cost (Rs.) (Rs. Lakhs)

25.00

25.00

Annexure - X


DETAILS OF PRELIMINARY & PRE-OPERATIVE EXPENSES

(Rs. Lakhs)

10.00

36.00 12 month

4.00

12.00

5.00

18.00

0.00

273.74

5.00

15.00

41.06

25.00

25.00

35.00

494.80

504.80

Annexure - XIM/s. JKM BEVERAGES LIMITED

DETAILS & ESTIMATES OF CONTINGENCIES

Cost to be Contingencies incurred @ 1.5%

64.26 0.96

1636.29 24.54

6275.50 94.13

300.50 4.51

124.15

Annexure - XIIM/s. JKM BEVERAGES LIMITED


Qty./Yr. Rate Cost

(Unit) (Rs./Unit) (Rs.lakhs)489600

6488424 28.00 1816.76

31922 28.00 8.94

1381406 12.00 165.77

7344 12.00 0.88

920938 35.00 322.33

3917 35.00 1.37

24480.00 650.00 159.12

8812.80 1450.00 127.79

489600 25.00 122.40

20337231 8.00 1626.98

47453538 5.00 2372.68

15064615 7.00 1054.52

6276923 0.30 18.83

6276923 0.56 35.15

523077 9.00 47.08

523077 0.05 0.26

7880.85

Cost (Rs. lakhs)

3940.43

5516.60

6304.68

7092.77

7880.85Annexure - XIII


Details of Cost Of Utilities

A. DETAILS OF ELECTRIC POWER LOAD

Total Kwh

16 300 312000

24 300 792000

16 300 72000

16 300 288000

16 300 52800

16 300 288000

16 300 52800

16 300 216000

16 300 216000

24 300 1368000

Running hrs / day

Running days/ year

16 300 216000

24 300 576000

24 300 1872000

24 300 324000

8 300 36000

16 300 120000

16 300 38400

12 360 475200

7315200.00

1200.00 380.39

226.77

1800 kg/hr 207.361200 kg/hr 69.12

883.64

4300 kg/hr 928.802.5 Rs/ kg

650.16

743.04835.92928.80928.80

Annexure - XIV


DETAILS OF SALARY & WAGES

(Rs. Lakhs)

Salary/ Nos. AmountMonth (Rs.)

120,000 1 1.20

65000 2 1.30

25000 4 1.00

20000 8 1.60

40000 1 0.40

15000 2 0.30

40,000 1 0.40

15,000 1 0.15

20000 1 0.20

10000 2 0.20

10000 2 0.20

10000 2 0.20

20000 1 0.20

28 7.35

65000 1 0.65

40000 2 0.80

40000 2 0.80

5

20000 3 0.60

20000 3 0.60

20000 2 0.40

6000 2 0.12

6000 2 0.12

6000 8 0.48

6000 2 0.12

6000 2 0.12

6000 2 0.12

6000 2 0.12

6000 2 0.12

6000 1 0.06

6000 1 0.06

6000 3 0.18

15000 3 0.45

15000 4 0.60

10000 2 0.20

10000 2 0.20

6000 101 6.06441031210166633226104

147 12.98

180 20.33

20.3380.51

324.47

Annexure - XV


COMPUTATION OF MARKET RETAIL PRICE

Contract Brand Own Brand

Storng Light Storng Light

260 230 240 220

78 78 78 78

169 154 159 149

507 462 477 447

78 78 78 78

7.8 7.8 7.8 7.8

592.8 547.8 562.8 532.8

79.04 73.04 75.04 71.04

118.56 109.56 112.56 106.56

790.4 730.4 750.4 710.4

65.87 60.87 62.53 59.20



350 320 350 320

79.2 79.2 79.2 79.2

214.6 199.6 214.6 199.6

643.8 598.8 643.8 598.8

79.20 79.20 79.20 79.20

7.92 7.92 7.92 7.92

730.92 685.92 730.92 685.92

97.456 91.456 97.456 91.456

146.184 137.184 146.184 137.184

974.56 914.56 974.56 914.56

40.61 38.11 40.61 38.11


COMPUTATION OF DUTIES AND TAXES



78 78 78.00 78.00

169 154 159.00 149.00

247.00 232.00 237.00 227.00

78.00 78.00 78.00 78.00

7.80 7.80 7.80 7.80

85.80 85.80 85.80 85.80



79.20 79.20 79.20 79.20

214.60 199.60 214.60 199.60

293.80 278.80 293.80 278.80

79.20 79.20 79.20 79.207.92 7.92 7.92 7.92

87.12 87.12 87.12 87.12

Annexure - XV AM/s. JKM BEVERAGES LIMITED

DETAILS OF SALES REALISATION

Unit HLNosdaysdays HLHlHLmlbottle case case

Qty./Yr. Rate Sales Revenue (Case) (Rs./case) (Rs. Lakhs)5649231

5366769

3756738 790 29693.26

1610031 750 12081.67

5366769 41774.93

282462

197723 730 1444.17

84738 710 601.98

282462 2046.15

627692

313846

219692 975 2141.03

94154 975 917.59

313846 3058.62

313846

219692 915 2009.22

94154 915 861.09

313846 2870.31

6276923 49750.01

7200000 3.00 216.00Days Working with 24 Hrs

28800000 0.00 0.00Days Working with 24 Hrs

216.00

### 2 33.35207891.692 2 4.16Weight in Kg

158182 3 4.75

9249 12 1.11

1423637 1 14.24

64800 2 1.30

58.90

274.90

50024.91

Value (Rs.in lakhs)A B C (A+B+C)

Other income

50% 24875.01 108.00 29.45 25012.46

70% 34825.01 151.20 41.23 35017.44

80% 39800.01 172.80 47.12 40019.93

90% 44775.01 194.40 53.01 45022.42

100% 49750.01 216.00 58.90 50024.91


DETAILS OF DUTIES, TAXES, LICENCE FEES & MOVEMENT FEES

Sales from Operation

Sales from Power & Energy

Total Receipts

Qty./Yr.

(Case) (Rs./case) (Rs. Lakhs)5649231

5366769

3756738 332.80 12502.43

1610031 322.80 5197.18

5366769 17699.60

282462

197723 318 628.36

84738 313 265.06

282462 893.43

627692

313846

219692 381 836.85

94154 381 358.65

313846 1195.50

313846

219692 366 803.90

94154 366 344.53

313846 1148.43

6276923 20936.96

Duties, Taxes & Fee

Duties, Taxes & Fee

Value (Rs.in lakhs)A

Duties & Fees50% 10468.48

70% 14655.87

80% 16749.57

90% 18843.26

100% 20936.96


(Rs. Lakhs)

Cost Already Cost to be Total incurred incurred

400 64.26 464.26

1636.29 1636.29

6275.50 6275.50

300.50 300.50

25.00 25.00

504.80 504.80

124.15 124.15

714.10 714.10

9644.60 0.00 10044.60

1832.31

8212.29

10044.60

18%

4.48

Annexure - XVII


TERM LOAN REPAYMENT SCHEDULE

(Rs. Lakhs)

REPAYMENT-YR 7INSTALLMENTS 14Installments Interest

0.00 523.53

0.00 523.53

586.59 523.53

586.59 486.14

586.59 448.74

586.59 411.35

586.59 373.95

586.59 336.56

586.59 299.16

586.59 261.77

586.59 224.37

586.59 186.98

586.59 149.58

586.59 112.19

586.59 74.79

586.59 37.40

Annexure - XVIII Annexure - XVIII


BREAK EVEN ANALYSIS

(Rs Lakhs)

Amount

6304.68

835.92

253.73

7394.33

340.69

75.95

530.33

860.09

400.20

89.80

2297.06

45022.42

7394.33

37628.09

3.05%

2.35%

Annexure - XIX

M/s. JKM BEVERAGES LIMITED (Rs. Lakhs)

W O R K I N G C A P I T A L R E Q U I R E M E N T

Amount Amount Amount Amount Amount(2014-15) (2015-16) (2016-17) (2017-18) (2018-19)

328.37 459.72 525.39 591.06 656.74

13.52 27.04 28.39 29.81 31.30

54.18 61.92 69.66 77.40 77.40

5.23 5.75 6.33 6.33 6.33

2.07 2.90 3.32 3.73 4.15

20.73 29.02 33.35 37.52 41.69

424.10 586.35 666.44 745.85 817.60

197.02 275.83 315.23 354.64 394.04

414.58 580.42 663.33 746.25 829.17

1040.96 1457.34 1665.53 1873.73 2081.92

1652.56 2313.59 2644.10 2974.61 3305.13

164.18 229.86 262.70 295.53 328.37

1912.48 2670.08 3047.84 3424.94 3794.36

1816.75 2773.30 3169.49 3565.68 3961.86

714.10 819.96 933.42 1046.21 1151.33

1198.38 1850.12 2114.42 2378.73 2643.03

143.81 222.01 253.73 285.45 317.16

Annexure - XX


DEPRECIATION CALCULATION (Under Company Law-SLM)(Rs. Lakhs)

Building Plant & Mach. Misc. Assets Total

1636.29 6275.50 300.50 8212.29

Building Deprn Misc Deprn Toal

3.34% Assets 3.34% Deprn

1636.29 54.65 300.50 10.04 530.33

1636.29 54.65 300.50 10.04 530.33

1636.29 54.65 300.50 10.04 530.33

1636.29 54.65 300.50 10.04 530.33

1636.29 54.65 300.50 10.04 530.33

1636.29 54.65 300.50 10.04 530.33

1636.29 54.65 300.50 10.04 530.33

1636.29 54.65 300.50 10.04 530.33

Annexure - XXIM/s. JKM BEVERAGES LIMITED

DEPRECIATION CALCULATION (Under Income Tax-WDV)

(Rs. Lakhs)Building Plant & Mach. Misc. Assets Total

1636.29 6275.50 300.50 8212.29

Building Deprn Misc Deprn Toal10% Assets 10% Deprn

1636.29 163.63 300.50 30.05 1762.55

1472.66 147.27 270.45 27.05 1350.97

1325.39 132.54 243.41 24.34 1039.37

1192.85 119.29 219.06 21.91 803.06

1073.57 107.36 197.16 19.72 623.47

966.21 96.62 177.44 17.74 486.67

869.59 86.96 159.70 15.97 382.15

782.63 78.26 143.73 14.37 302.06

Annexure - XXIIM/s. JKM BEVERAGES LIMITED

INCOME TAX CALCULATION

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

9181.14 12942.27 14835.10 16736.15 18734.22

1047.07 1009.67 860.09 710.51 560.93 143.81 222.01 253.73 285.45 285.45

0.00 0.00 0.00 0.00 0.00

1190.87 1231.69 1113.82 995.96 846.38

7,990.27 11,710.58 13,721.28 15,740.19 17,887.84

7,990.27 11,710.58 13,721.28 15,740.19 17,887.84

0.00 0.00 0.00 0.00 0.00

NOTE:-As per Industrial Policy of Bihar Govt.,there is income tax exemtion for the first five years

Annexure - XXIII


PROJECTED PROFITABILITY STATEMENT

2014-2015 2015-2016 2016-2017 2017-2018

50% 70% 80% 90%25012.46 35017.44 40019.93 45022.4224875.01 34825.01 39800.01 44775.01108.00 151.20 172.80 194.4029.45 41.23 47.12 53.01

10468.48 14655.87 16749.57 18843.26

14543.98 20361.57 23270.36 26179.16

3940.43 5516.60 6304.68 7092.77

650.16 743.04 835.92 928.80

62.77 69.05 75.95 75.95

162.23 324.47 340.69 357.72

24.88 34.83 40.02 45.02

24.88 34.83 39.80 44.78

248.75 348.25 400.20 450.22

248.75 348.25 398.00 447.75

5362.84 7419.30 8435.26 9443.01

9181.14 12942.27 14835.10 16736.15

1047.07 1009.67 860.09 710.51143.81 222.01 253.73 285.45

7990.27 11710.58 13721.28 15740.19

530.33 530.33 530.33 530.33

2.50 2.50 2.50 2.50

72.11 72.11 72.11 72.11

15.52 15.52 15.52 15.52

620.46 620.46 620.46 620.46

7,369.80 11,090.12 13,100.82 15,119.72

7,990.27 11710.58 13721.28 15740.19

0.00 0.00 0.00 0.00

7,369.80 11,090.12 13,100.82 15,119.72

620.46 620.46 620.46 620.46

7,990.27 11710.58 13721.28 15740.19

0.00 1173.18 1173.18 1173.18

7,990.27 10537.40 12548.10 14567.01

91.62 91.62 183.23 183.23(5%) (5%) (10%) (10%)

714.10 819.96 933.42 0.00

7184.55 9625.82 11431.45 14383.77

OPBT/Sales 63.13 63.56 63.75 63.93PAT/Sales 50.67 54.47 56.30 57.75

Annexure - XXIV


AVERAGE DSCR CALCULATION

2014-2015 2015-2016 2016-2017 2017-2018

7369.80 11090.12 13100.82 15119.72

620.46 620.46 620.46 620.46

1047.07 1009.67 860.09 710.51

9037.33 12720.25 14581.37 16450.70

0.00 1173.18 1173.18 1173.18

1047.07 1009.67 860.09 710.51

1047.07 2182.85 2033.27 1883.69

0.0

Annexure - XXV


PROJECTED CASH FLOW STATEMENT

Construction 2014-2015 2015-2016 2016-2017 2017-2018

Period

8,212.29 0.00 0.00 0.00 0.00

1,832.31 0.00 0.00 0.00 0.00

0.00 9,181.14 12,942.27 14,835.10 16,736.15

0.00 1,198.38 651.74 264.30 -

10,044.60 10,379.51 13,594.01 15,099.40 16,736.15

0.00 1,816.75 956.56 396.19 39.40

8,800.69 0.00 0.00 0.00 0.00

653.95 0.00 0.00 0.00 0.00

0.00 1,190.87 1,231.69 1,113.82 964.24

0.00 0.00 0.00 0.00 0.00

0.00 91.62 91.62 183.23 183.23

0.00 0.00 1,173.18 1,173.18 1,173.18

9,454.64 3,099.23 3,453.04 2,866.42 2,360.06

0.00 589.96 7,870.24 18,011.21 30,244.19

589.96 7,280.28 10,140.97 12,232.98 14,376.09

589.96 7,870.24 18,011.21 30,244.19 44,620.27

Annexure - XXVI


PROJECTED BALANCE SHEET

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

1,832.31 1,832.31 1,832.31 1,832.31 1,832.31

7,280.69 18,279.19 31,196.78 46,133.27 63,217.42

8,212.29 7,039.10 5,865.92 4,692.73 3,519.55

1,198.38 1,850.12 2,114.42 2,114.42 2,114.42

18,523.66 29,000.73 41,009.43 54,772.74 70,683.70

8,800.69 8,800.69 8,800.69 8,800.69 8,800.69

530.33 1,060.66 1,590.99 2,121.32 2,651.65

8,270.36 7,740.03 7,209.70 6,679.37 6,149.04

1,816.75 2,773.30 3,169.49 3,169.49 3,169.49

566.32 476.19 386.05 295.92 205.79

7,870.24 18,011.21 30,244.19 44,620.27 61,183.42

18,523.66 29,000.73 41,009.43 54,765.05 70,707.73

0.00 (0.00) 0.00 7.69 (24.03)

Annexure - -17.82


Profit after tax

10044.60 (Rs. Lakhs)

Depreciation & Prelimin Cash Cummulative Expemses Written Off Accurals Accurals

620.46 7990.27 7990.27

620.46 11710.58 19700.85

620.46 13721.28 33422.13

620.46 15740.19 49162.32

620.46 17887.84 67050.16

620.46 13723.31 80773.47

620.46 13795.75 94569.22

3 YEARS + -17.82 MONTHS

OR SAY = 3 YEARS & 10 MONTHS

Annexure - XXVIII


2014-2015 2015-2016 2016-2017 2017-2018

9181.14 12942.27 14835.10 16736.15

8134.07 11932.60 13975.01 16025.64

7369.80 11090.12 13100.82 15119.72

84% 120% 139% 158%

9113.00 20111.50 33029.09 47965.58

37% 37% 37% 37%

32% 34% 34% 35%

30% 32% 33% 34%

M/s. JKM BEVERAGES LIMITED Annexure - XXVII

INTERNAL RATE OF RETURN

Discount Net Dis. Discount

Cash Net Cash Rate Amount RateInflow Flow 28% 30%

-10044.60 1.00 -10044.60 1.00

9181.14 8766.56 0.78 6848.87 0.77

12942.27 12776.44 0.61 7798.12 0.59

14835.10 14752.19 0.48 7034.39 0.46

16736.15 16736.15 0.37 6234.70 0.35

18734.22 18734.22 0.29 5452.38 0.27

18715.44 18715.44 0.23 4255.40 0.21

18695.72 18695.72 0.18 3321.03 0.16

16996.11 16996.11 0.14 2358.68 0.12

15451.01 15451.01 0.11 1675.20 0.09

14046.37 14046.37 0.08 1189.77 0.07

12769.43 12769.43 0.07 845.01 0.06

11608.57 11608.57 0.05 600.15 0.04

10553.25 10553.25 0.04 426.24 0.03

9593.86 9593.86 0.03 302.73 0.03

9887.25 9887.25 0.02 243.74 0.02

TOTAL NET DISCOUNTED AMOUNT = 38541.81

INTERNAL RATE OF RETURN (IRR)= 51.72%

OR SAY = 52%

Annexure - XXVIII


SECURITY MARGIN ON ASSETS

(Rs. Lakhs)

Amount

400.00

1636.29

6275.50

300.50

8612.29

8212.29

95%

5%

Annexure - XXVIIIM/s. JKM BEVERAGES LIMITED

SENSITIVITY ANALYSIS RESULTS

IRR Pay Back BEP Cash

(Before Period as % of BEP tax) Installed (%)(%) Capacity

23% 5 years & 28% 23%5 months

18% 6 years 32% 25%9 month

29% 4 years & 23% 18%3 months

Cost Alrea Cost to b Total CostIncurred incurred (Rs. Lakhs)

4296827 42.97 covered Area




10570500 105.71 covered Area




5873236.558.73

covered Area


23436000 234.36 covered Area



15950000 159.50 open area




6166755 61.67 open area

40625000 406.25 open area

7500000 75.00 open area

625000 6.25

1500000 15.00

1636.29

Praj/ Alfa laval/ brew force



KHS ahmedabad/ Krones / Dainatron/ hilden



KHS, ahmedbad/ Hilden/ Diantrone

KHS, ahmedbad/ Hilden/ Diantrone

Thermax Pune / USEL / triveni

Kirloskar, Pune / Chcago Puenmatic

(Rs Lakhs)

2019-20202020-20212021-2022

18715.44 18695.72 18675.01

411.35 261.77 112.19285.45 285.45 285.45

486.67 382.15 302.06

1183.46 929.37 699.69

17,531.98 17,766.35 17,975.33

17,531.98 17,766.35 17,975.33

4295.33 4352.76 4403.95

Annexure - XXIII

(Rs Lakhs)

2018-20192019-20202020-2021 2021-2022

100% 100% 100% 100%50024.91 50024.91 50024.91 50024.9149,750.01 49,750.01 49,750.01 49,750.01

216.00 216.00 216.00 216.00 58.90 58.90 58.90 58.90

20,936.96 20,936.96 20,936.96 20,936.96

29087.95 29087.95 29087.95 29087.95

7880.85 7880.85 7880.85 7880.85

928.80 928.80 928.80 928.80

75.95 75.95 75.95 75.95

375.61 394.39 414.11 434.82

45.02 45.02 45.02 45.02

49.75 49.75 49.75 49.75

500.25 500.25 500.25 500.25

497.50 497.50 497.50 497.50

10353.73 10372.51 10392.23 10412.94

18734.22 18715.44 18695.72 18675.01

560.93 411.35 261.77 112.19285.45 285.45 285.45 285.45

17887.84 18018.64 18148.51 18277.38

530.33 530.33 530.33 530.33

2.50 2.50 2.50 2.50

72.11 72.11 72.11 72.11

15.52 15.52 15.52 15.52

620.46 620.46 620.46 620.46

17,267.38 17,398.18 17,528.04 17,656.92

17887.84 17531.98 17766.35 17975.33

0.00 4295.33 4352.76 4403.95

17,267.38 13,102.85 13,175.29 13,252.96

620.46 620.46 620.46 620.46

17887.84 13723.31 13795.75 13873.43

1173.18 1173.18 1173.18 1173.18

16714.66 12550.13 12622.57 12700.24

183.23 183.23 183.23 183.23(10%) (10%) (10%) (10%)

0.00 0.00 0.00 0.00

16531.43 12366.89 12439.33 12517.01

64.41 64.34 64.27 64.2059.36 45.05 45.29 45.56

Annexure - XXIV

(Rs Lakhs)

2018-20192019-20202020-2021 2021-2022

17267.38 13102.85 13175.29 13252.96

620.46 620.46 620.46 620.46

560.93 411.35 261.77 112.19

18448.77 14134.66 14057.52 13985.61

1173.18 1173.18 1173.18 1173.18

560.93 411.35 261.77 112.19

1734.11 1584.53 1434.95 1285.37

Annexure - XXV

(Rs. Lakhs)

2018-20192019-20202020-2021 2020-2022

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

18,734.22 18,715.44 18,695.72 18,675.01

- - - -

18,734.22 18,715.44 18,695.72 18,675.01

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

814.66 665.08 515.50 397.63

0.00 4,295.33 4,352.76 4,403.95

183.23 183.23 183.23 183.23

1,173.18 1,173.18 1,173.18 1,173.18

2,171.07 6,316.83 6,224.67 6,158.00

44,620.27 61,183.42 73,582.03 86,053.08

16,563.15 12,398.61 12,471.05 12,517.01

61,183.42 73,582.03 86,053.08 98,570.09

(Rs lakhs)

2019-20202020-20212020-2022

1,832.31 1,832.31 1,832.31

76,137.03 89,129.09 102,198.82

2,346.37 1,173.18 0.00

2,114.42 2,114.42 2,114.42

82,430.14 94,249.01 106,145.55

8,800.69 8,800.69 8,800.69

3,181.98 3,712.31 4,242.65

5,618.71 5,088.38 4,558.04

3,169.49 3,169.49 3,169.49

115.65 25.52 0.00

73,582.03 86,053.08 98,570.09

82,485.88 94,336.47 106,297.63

(55.74) (87.46) (152.08)

2018-20192019-20202020-2021

18734.22 18715.44 18695.72

18173.29 18304.09 18433.95

17267.38 13102.85 13175.29

177% 135% 134%

65049.73 77969.34 90961.40

37% 37% 37%

36% 36% 36%

35% 26% 26%

(Rs.Lakhs)

Net Dis. Amount

-10044.60

6743.50

7560.02

6714.70

5859.79

5045.67

3877.39

2979.47

2083.54

1457.02

1018.90

712.52

498.26

348.44

243.66

193.16

35291.45

5520

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TERM LOAN INTEREST RATE(Under refinance scheme) (Including interest tax)up to Rs 7500/-

Rs 7500/-to Rs15000/-

Rs 15000/-to Rs25000/-

Rs25000/-to Rs50000/-

Rs 50000/-to Rs2.00 Lakhs

INTEREST ON WORKING CAPITAL LOAN(W.E.F.March 1992)

Limit

Over Rs7500/- and upto Rs 15000/-

Rs15000/- to Rs25000/-

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TERM LOAN INTEREST RATE(Under refinance scheme)

12.00%

13.50%

14.00%

14.50%

15.50%

INTEREST ON WORKING CAPITAL LOAN(W.E.F.March 1992)

Rate of Interest per annum (With Interest Tax)

13.50%

13.50%

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Documents

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