04 Jowar Flakes - Ministry of Food Processing Industries
04 Jowar Flakes - Ministry of Food Processing Industries
04 Jowar Flakes - Ministry of Food Processing Industries
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10.0 PROJECTED PROFITABILITY<br />
(Rs. in lacs)<br />
No Particulars 1st Year 2nd Year<br />
A Installed Capacity ----- 360 Tonnes ----<br />
Capacity Utilisation 65% 80%<br />
Sales Realisation 17.90 22.05<br />
B. Cost <strong>of</strong> Production<br />
Raw and Packing Materials 9.63 11.85<br />
Utilities 1.20 1.50<br />
Salaries 1.53 1.80<br />
Stores and Spares 0.30 0.42<br />
Repairs and Maintenance 0.36 0.48<br />
Selling Expenses 0.60 0.75<br />
Administrative Expenses 0.48 0.60<br />
Total 14.10 17.40<br />
C. Pr<strong>of</strong>it before Interest & Depreciation 3.80 4.65<br />
Interest on Term Loan 0.98 0.80<br />
Interest on Working Capital 0.19 0.25<br />
Depreciation 1.06 0.91<br />
Pr<strong>of</strong>it before Tax 1.57 2.69<br />
Income Tax @ 20% 0.31 0.,53<br />
Pr<strong>of</strong>it after Tax 1.26 2.16<br />
Cash Accrual 2.32 3.07<br />
Repayment <strong>of</strong> Term Loan -- 2.05<br />
11.0 BREAK-EVEN POINT ANALYSIS (Rs. in lacs)<br />
No. Particulars Amount<br />
A Sales 22.05<br />
B Variable Cost<br />
Raw and Packing Materials 11.85<br />
Utilities (70%) 1.05<br />
Salaries (70%) 1.26<br />
Stores and Spares 0.42<br />
Selling Expenses (70%) 0.53<br />
Administrative Expenses (50%) 0.30<br />
Interest on working capital 0.25 15.66<br />
C Contribution 6.39<br />
D. Fixed Cost 3.70<br />
E. Break Even Point (D ÷ C) 58%<br />
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