2022

PROJECT
REPORT

SREE SHYAM AGRO FIRM

HARIHARPUR,RAINA.RAINA-1,PURBA BARDHAMAN,WEST BENGAL 713421
 Project at a glance

Name & Address of Unit

SREE SHYAM AGRO FIRM

HARIHARPUR,RAINA.RAINA-1,PURBA BARDHAMAN,WEST BENGAL
713421,713421

Activity : AGRICULTURE TRADEING

Email : choudhrylalchand683@gmail.com

Phone : 9903318530

Constitution : Proprietorship

Scheme : sme

Number of employment : 5

Total project cost : 2,28,30,000.00

Fixed Capital : 1,52,45,000.00

Working Capital : 25,30,000.00

Total Bank loan : 1,44,82,750.00

Promoter(s) contribution : 32,92,250.00

Term loan subsidy : 50,55,000.00

Term loan : 1,44,82,750.00 Interest : 11.00 %

Name & address of promoter(s)

Name : LALCHAND CHOUDHURY

Address : HARIHARPUR,RAINA.RAINA-1,PURBA BARDHAMAN,WEST BENGAL 713421

Phone : 9903318530

Designation : Founder

Category : General

E-mail : choudhrylalchand683@gmail.com
 Project Feasibility Ratio

Debt Service Coverage Ratio (Average) : 3.14

Year 1 Year 2 Year 3 Year 4 Year 5

Current ratio 0.00 0.00 0.00 0.00 0.00

Quick ratio 0.00 0.00 0.00 0.00 0.00

Interest coverage ratio 13.82 9.08 12.45 18.91 36.11

Debt equity ratio 1.79 0.76 0.38 0.17 0.06

TOL/TNW 1.79 0.76 0.38 0.17 0.06

DSCR 4.23 2.53 2.74 2.97 3.22

Gross profit Sales Percentage % 42.05 % 28.57 % 28.57 % 28.57 % 28.57 %

Net profit Sales Percentage % 24.55 % 15.28 % 16.08 % 16.79 % 17.43 %

Return On Capital Employed 0.29 0.39 0.37 0.36 0.34

Net profit Sales % Quick ratio

Project Feasibility graph
Revenue v/s Expense

Expense Splitup
 Project Cost
Sl. no Item Amount Rs.

1 Building 1,45,00,000.00

2 emi-Automatic Powder Coated Stainless Steel Grain Seed Dryer Machine 15,00,000.00

3 Furniture & fixtures 5,00,000.00

4 Computers/ Printers /Photocopier/Electronic gadget 2,00,000.00

5 Racks & storage/Interior works 15,00,000.00

6 car 407 9,00,000.00

7 Electrification & Electricity backup 1,00,000.00

8 Preliminary/Pre-operating expenses 10,00,000.00

9 Other investments 1,00,000.00

10 Working Capital 25,30,000.00

Total 2,28,30,000.00
 Working Capital Computation
Sl. no Item Amount Rs.

1 Consumables / stock in hand 25,00,000.00

2 Working expense. 30,000.00

3 Total working capital 25,30,000.00

4 Own Contribution 25,30,000.00

 Annual Sales / Revenue
Sales is calculated from November 2022

Sl. no Item Rate Quantity Month Unit Total Rs.

1 Revenue from Sales 4,756.11 X 750 X 5 Number 1,78,35,405.00

Total 1,78,35,405.00
 Total Yearly Expense
Expense is calculated from November 2022 .

Sl. no Item Amount Rs.

1 Salary 2,25,000.00

2 Repairs and maintenance charges 50,000.00

3 Electricity/Gas charges 60,000.00

4 Stationary expenses 20,000.00

5 Stock purchase 1,25,00,000.00

6 Transportation cost 1,25,000.00

7 Telephone/Postal &internet charge 10,000.00

8 Marketing & advertising cost 20,000.00

9 Miscellaneous expenses 1,25,000.00

Total 1,31,35,000.00
 Application of Fund
Sl. no Item Subsidy % No. Rate Amount Rs.

1 Building 43,50,000.00 1 1,45,00,000.00 1,45,00,000.00

2 emi-Automatic Powder Coated Stainless Steel Grain Seed Dryer Machine 4,50,000.00 1 15,00,000.00 15,00,000.00

3 Furniture & fixtures 1,50,000.00 1 5,00,000.00 5,00,000.00

4 Computers/ Printers /Photocopier/Electronic gadget 60,000.00 1 2,00,000.00 2,00,000.00

5 Racks & storage/Interior works 45,000.00 1 15,00,000.00 15,00,000.00

6 car 407 1 9,00,000.00 9,00,000.00

7 Electrification & Electricity backup 0.00 1 1,00,000.00 1,00,000.00

8 Preliminary/Pre-operating expenses 1 10,00,000.00 10,00,000.00

9 Other investments 0.00 1 1,00,000.00 1,00,000.00

Total Investment 2,03,00,000.00

Total Subsidy 50,55,000.00

Net Investment 1,52,45,000.00

 Means of Finance
Sl. no Item Amount

1 Term Loan 1,44,82,750.00

2 Total loan 1,44,82,750.00

3 Promoters contribution on term loan 7,62,250.00

4 Promoters contribution on working capital loan 25,30,000.00

5 Total subsidy on assets 50,55,000.00

 Profitability Statement
All figures are in lakhs
31/03/23 31/03/24 31/03/25 31/03/26 31/03/27

Revenue from operation

Revenue from Sales 178.35 470.85 517.94 569.73 626.71

Add :

Closing stock 25.00 27.50 30.25 33.27 36.60

Total 203.35 498.35 548.19 603.01 663.31

Less :

Opening stock 0 25.00 27.50 30.25 33.27

Stock purchase 125.00 330.00 363.00 399.30 439.23

Salary 2.25 5.94 6.53 7.19 7.91

Repairs and maintenance charges 0.50 1.32 1.45 1.60 1.76

Electricity/Gas charges 0.60 1.58 1.74 1.92 2.11

Total 128.35 363.84 400.23 440.25 484.28

Gross profit 75.00 134.51 147.96 162.76 179.03

Less :

Stationary expenses 0.20 0.53 0.58 0.64 0.70

Transportation cost 1.25 3.30 3.63 3.99 4.39

Telephone/Postal &internet charge 0.10 0.26 0.29 0.32 0.35

Marketing & advertising cost 0.20 0.53 0.58 0.64 0.70

Miscellaneous expenses 1.25 3.30 3.63 3.99 4.39

Total 3.00 7.92 8.71 9.58 10.54

Profit before interest, tax and depreciation 72.00 126.59 139.25 153.17 168.49

Depreciation 4.25 9.86 9.11 8.42 7.79

Interest on TL 5.21 13.94 11.18 8.10 4.67

Interest on WC 0 0 0 0 0

Profit before tax 62.55 102.79 118.96 136.65 156.04

Income Tax 18.76 30.84 35.69 41.00 46.81

Profit after tax 43.78 71.95 83.27 95.66 109.23

 Cash flow statement
All figures are in lakhs
Cash Inflow Pre operative period 31/03/23 31/03/24 31/03/25 31/03/26 31/03/27
Capital 7.62 25.30 0 0 0 0
Subsidy 50.55 0 0 0 0 0
Termloan 144.83 0 0 0 0 0
Profit before tax with interest 0 67.76 116.73 130.14 144.76 160.70
Increase in WC loan 0 0 0 0 0 0
Depreciation 0 4.25 9.86 9.11 8.42 7.79
Increase in Current liability 0 0 0 0 0 0
Total Cash Inflow 203.00 97.30 126.59 139.25 153.17 168.49

Cash Outflow
Fixed Assets 152.45 0 0 0 0 0
Increase in Current asset 25.00 2.50 2.75 3.02 3.33
Interest on TL 0 5.21 13.94 11.18 8.10 4.67
Interest on WC 0 0 0 0 0 0
Income Tax 0 18.76 30.84 35.69 41.00 46.81
Decrease in Term loan 7.39 23.85 26.61 29.69 33.12
Drawing 0 0 0 0 0 0
Total Cash Outflow 152.45 56.36 71.12 76.22 81.81 87.93
Opening balance 0 0 40.94 96.41 159.44 230.80
Net Cashflow 50.55 40.94 55.47 63.02 71.37 80.57
Closing balance 50.55 40.94 96.41 159.44 230.80 311.37
 Balance sheet
All figures are in lakhs
Liability Pre operative period As of 31/03/23 31/03/24 31/03/25 31/03/26 31/03/27

A. Share holders funds

Capital 7.62 32.92 32.92 32.92 32.92 32.92

Reserve & Surplus 0 43.78 115.73 199.01 294.66 403.89

B.Non current Liabilities

Termloan 144.83 137.44 113.59 86.99 57.30 24.18

C.Current Liabilities

Working capital loan 0 0 0 0 0 0

Account payable 0 0 0 0 0

Total Liability 152.45 214.15 262.25 318.92 384.89 461.00

Asset

A. Non current Assets

Fixed Assets 152.45 148.20 138.34 129.23 120.81 113.02

B. Current Assets

Inventory 0 25.00 27.50 30.25 33.27 36.60

Trade receivables 0 0 0 0 0 0

Cash and cash equivalence 0 40.94 96.41 159.44 230.80 311.37

Total Asset 152.45 214.15 262.25 318.92 384.89 461.00

 Repayment of Term loan
All figures are in lakhs
Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

1 Dec 2022 1 144.83 1.82 1.33 3.15 143.01

1 Jan 2023 2 143.01 1.84 1.31 3.15 141.17

1 Feb 2023 3 141.17 1.85 1.29 3.15 139.31

1 Mar 2023 4 139.31 1.87 1.28 3.15 137.44

2 Apr 2023 5 137.44 1.89 1.26 3.15 135.55

2 May 2023 6 135.55 1.91 1.24 3.15 133.65

2 Jun 2023 7 133.65 1.92 1.23 3.15 131.72

2 Jul 2023 8 131.72 1.94 1.21 3.15 129.78

2 Aug 2023 9 129.78 1.96 1.19 3.15 127.82

2 Sep 2023 10 127.82 1.98 1.17 3.15 125.84

2 Oct 2023 11 125.84 2.00 1.15 3.15 123.85

2 Nov 2023 12 123.85 2.01 1.14 3.15 121.84

2 Dec 2023 13 121.84 2.03 1.12 3.15 119.80

2 Jan 2024 14 119.80 2.05 1.10 3.15 117.75

2 Feb 2024 15 117.75 2.07 1.08 3.15 115.68

2 Mar 2024 16 115.68 2.09 1.06 3.15 113.59

3 Apr 2024 17 113.59 2.11 1.04 3.15 111.49

3 May 2024 18 111.49 2.13 1.02 3.15 109.36

3 Jun 2024 19 109.36 2.15 1.00 3.15 107.21

3 Jul 2024 20 107.21 2.17 0.98 3.15 105.05

3 Aug 2024 21 105.05 2.19 0.96 3.15 102.86

3 Sep 2024 22 102.86 2.21 0.94 3.15 100.66

3 Oct 2024 23 100.66 2.23 0.92 3.15 98.43

3 Nov 2024 24 98.43 2.25 0.90 3.15 96.18

3 Dec 2024 25 96.18 2.27 0.88 3.15 93.92

3 Jan 2025 26 93.92 2.29 0.86 3.15 91.63

3 Feb 2025 27 91.63 2.31 0.84 3.15 89.32

3 Mar 2025 28 89.32 2.33 0.82 3.15 86.99

4 Apr 2025 29 86.99 2.35 0.80 3.15 84.64

4 May 2025 30 84.64 2.37 0.78 3.15 82.26

4 Jun 2025 31 82.26 2.39 0.75 3.15 79.87

4 Jul 2025 32 79.87 2.42 0.73 3.15 77.45

4 Aug 2025 33 77.45 2.44 0.71 3.15 75.01

4 Sep 2025 34 75.01 2.46 0.69 3.15 72.55

4 Oct 2025 35 72.55 2.48 0.67 3.15 70.07

4 Nov 2025 36 70.07 2.51 0.64 3.15 67.56

4 Dec 2025 37 67.56 2.53 0.62 3.15 65.03

Year Month Installment Outstanding at the beginning Principal repayment Interest Amount paid Outstanding at the end

4 Jan 2026 38 65.03 2.55 0.60 3.15 62.48

4 Feb 2026 39 62.48 2.58 0.57 3.15 59.90

4 Mar 2026 40 59.90 2.60 0.55 3.15 57.30

5 Apr 2026 41 57.30 2.62 0.53 3.15 54.68

5 May 2026 42 54.68 2.65 0.50 3.15 52.03

5 Jun 2026 43 52.03 2.67 0.48 3.15 49.36

5 Jul 2026 44 49.36 2.70 0.45 3.15 46.66

5 Aug 2026 45 46.66 2.72 0.43 3.15 43.94

5 Sep 2026 46 43.94 2.75 0.40 3.15 41.20

5 Oct 2026 47 41.20 2.77 0.38 3.15 38.43

5 Nov 2026 48 38.43 2.80 0.35 3.15 35.63

5 Dec 2026 49 35.63 2.82 0.33 3.15 32.81

5 Jan 2027 50 32.81 2.85 0.30 3.15 29.96

5 Feb 2027 51 29.96 2.87 0.27 3.15 27.08

5 Mar 2027 52 27.08 2.90 0.25 3.15 24.18

6 Apr 2027 53 24.18 2.93 0.22 3.15 21.26

6 May 2027 54 21.26 2.95 0.19 3.15 18.30

6 Jun 2027 55 18.30 2.98 0.17 3.15 15.32

6 Jul 2027 56 15.32 3.01 0.14 3.15 12.31

6 Aug 2027 57 12.31 3.04 0.11 3.15 9.28

6 Sep 2027 58 9.28 3.06 0.085 3.15 6.21

6 Oct 2027 59 6.21 3.09 0.057 3.15 3.12

6 Nov 2027 60 3.12 3.12 0.029 3.15 0

 Debt Service Coverage Ratio
All figures are in lakhs
Particulars 31/03/23 31/03/24 31/03/25 31/03/26 31/03/27

Receipts

a).Net Profit 43.78 71.95 83.27 95.66 109.23

b).Depreciation 4.25 9.86 9.11 8.42 7.79

c).Interest on termloan 5.21 13.94 11.18 8.10 4.67

Total 53.24 95.75 103.56 112.18 121.68

Repayments

a).Loan Principal 7.39 23.85 26.61 29.69 33.12

b).Interest on termloan 5.21 13.94 11.18 8.10 4.67

Total 12.60 37.79 37.79 37.79 37.79

DSCR 4.23 2.53 2.74 2.97 3.22

Average DSCR : 3.14

 Depreciation
All figures are in lakhs
Particulars Rate 31/03/23 31/03/24 31/03/25 31/03/26 31/03/27

Building 5 101.50 99.39 94.42 89.70 85.21

Less Depreciation 2.11 4.97 4.72 4.48 4.26

Written down value 99.39 94.42 89.70 85.21 80.95

emi-Automatic Powder Coated Stainless Steel Grain Seed Dryer Machine 10 10.50 10.06 9.06 8.15 7.34

Less Depreciation 0.44 1.01 0.91 0.82 0.73

Written down value 10.06 9.06 8.15 7.34 6.60

Furniture & fixtures 10 3.50 3.35 3.02 2.72 2.45

Less Depreciation 0.15 0.34 0.30 0.27 0.24

Written down value 3.35 3.02 2.72 2.45 2.20

Computers/ Printers /Photocopier/Electronic gadget 15 1.40 1.31 1.12 0.95 0.81

Less Depreciation 0.088 0.20 0.17 0.14 0.12

Written down value 1.31 1.12 0.95 0.81 0.69

Racks & storage/Interior works 10 14.55 13.94 12.55 11.29 10.16

Less Depreciation 0.61 1.39 1.25 1.13 1.02

Written down value 13.94 12.55 11.29 10.16 9.15

car 407 10 9.00 8.62 7.76 6.99 6.29

Less Depreciation 0.38 0.86 0.78 0.70 0.63

Written down value 8.62 7.76 6.99 6.29 5.66

Preliminary/Pre-operating expenses 10 10.00 9.58 8.62 7.76 6.99

Less Depreciation 0.42 0.96 0.86 0.78 0.70

Written down value 9.58 8.62 7.76 6.99 6.29

Other investments 15 1.0 0.94 0.80 0.68 0.58

Less Depreciation 0.063 0.14 0.12 0.10 0.086

Written down value 0.94 0.80 0.68 0.58 0.49

Total less depreciation 4.25 9.86 9.11 8.42 7.79

Total written down value 148.20 138.34 129.23 120.81 113.02

 Assumption
The entire projection is based on the assumption that the sales for 5 years will be

All figures are in lakhs

31/03/23 31/03/24 31/03/25 31/03/26 31/03/27

203.35 498.35 548.19 603.01 663.31

Revenue from Sales : 42804972

Also the total expense for the firm during the projection years will be as follows

31/03/23 31/03/24 31/03/25 31/03/26 31/03/27

131.35 346.76 381.44 419.58 461.54

• The depreciation is as follows

Particulars Value

Building 5%

emi-Automatic Powder Coated Stainless Steel Grain Seed Dryer Machine 10%

Furniture & fixtures 10%

Computers/ Printers /Photocopier/Electronic gadget 15%

Racks & storage/Interior works 10%

car 407 10%

Other investments 15%

• Cost of the land or building is based on the basis of current rate

• Cost of machinery is based on the quotation submitted by the supplier

• Value of raw materials & utility charges as per the current market conditions
• All other assumptions are calculated based on the basis of experience of the promoter and deep study
on the working of similar model

This report is created using www.finline.in . Finline have bears no financial responsibility on or behalf of any of
the authorized signatories
 Conclusion
The project as a whole describes the scope and viability of the Trading industry and mainly of the financial,
technical and its market potential.The project guarantee sufficient fund to repay the loan and also give a good
return on capital investment. When analyzing the social- economic impact, this project is able to generate an
employment of 5 and above. It will cater the demand of Trading and thus helps the other business entities to
increase the production and service which provide service and support to this industry. Thus more cyclic
employment and livelihood generation. So in all ways, we can conclude the project is technically and socially
viable and commercially sound too.

When we take a close look at the Debt Service Coverage Ratio (DSCR), the avg: DSCR is 3.14 : 1, which is at a
good proposition and & proposes a viable venture