2022

PROJECT
REPORT

ROYAL SCANS AND DIAGNOSTICS

62, MOOLAKADAI HIGH ROAD, PERAMBUR, CHENNAI -600011
 Project at a glance
Name & Address of Unit

ROYAL SCANS AND DIAGNOSTICS

62, MOOLAKADAI HIGH ROAD, PERAMBUR, CHENNAI -600011,600011

Activity : DIAGNOSTICS SERVICES

Email : vijayprab78@gmail.com

Phone : 9787942194

Constitution : Proprietorship

Scheme : sme

Number of employment : 5

Total project cost : 3,58,00,000.00

Fixed Capital : 3,26,75,000.00

Working Capital : 31,25,000.00

Total Bank loan : 2,29,32,500.00

Promoter(s) contribution : 1,28,67,500.00

Term loan : 2,04,32,500.00 Interest : 11.00 %

Working capital loan : 25,00,000.00 Interest : 11.00 %

Name & address of promoter(s)

Name : VIJAY RAJAMANICKAM

Address : 62, MOOLAKADAI HIGH ROAD, PERAMBUR, CHENNAI -600011

Phone : 9787942194

Designation : Founder

Category : OBC

E-mail : vijayprab78@gmail.com
 Project Feasibility Ratio
Debt Service Coverage Ratio (Average) :1.53

Current ratio (Average) :3.92

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

Current ratio 1.57 2.14 2.88 3.68 4.58 5.61 6.99
Quick ratio 1.57 2.14 2.88 3.68 4.58 5.61 6.99
Interest coverage ratio 2.54 2.54 3.13 3.97 5.28 7.55 13.43
Debt equity ratio 1.81 1.72 1.43 1.07 0.72 0.42 0.19
TOL/TNW 1.81 1.72 1.43 1.07 0.72 0.42 0.19
DSCR 1.46 1.34 1.44 1.47 1.54 1.61 1.82
Gross profit Sales Percentage % 67.12 % 67.12 % 67.12 % 67.12 % 67.12 % 67.12 % 70.11 %
Net profit Sales Percentage % -13.17 % -5.70 % 5.88 % 12.61 % 18.77 % 23.87 % 30.98 %
Return On Capital Employed 0.02 0.02 0.03 0.09 0.15 0.20 0.27

Net profit Sales % Quick ratio

Project Feasibility graph
Revenue v/s Expense

Expense Splitup
 Project Cost
Sl. no Item Amount Rs.
1 machinery /Equipments 2,95,00,000.00
2 Furniture & fixtures 2,50,000.00
3 Racks & storage 1,25,000.00
4 Computers/ Printers /Photocopier/Electronic gadget 1,25,000.00
5 Vehicle 15,00,000.00
6 Electrification & Electricity backup 7,50,000.00
7 Other investments 3,00,000.00
8 Software purchase 1,25,000.00
9 Working Capital 31,25,000.00
Total 3,58,00,000.00
 Working Capital Computation
Sl. no Item Amount Rs.
1 Working expense. 31,25,000.00

2 Total working capital 31,25,000.00

3 Own Contribution 6,25,000.00
4 Working capital loan 25,00,000.00
 Annual Sales / Revenue
Sales is calculated from October 2022

Sl. no Item Sales Details Total Rs.

1 Scan 8 Patient x Rs. 3250 x 31 days x 6 months 48,36,000.00
Total 48,36,000.00
 Total Yearly Expense
Expense is calculated from October 2022 .

Sl. no Item Amount Rs.

1 Rent 2,70,000.00
2 Salary 4,50,000.00
3 Repairs and maintenance charges 1,50,000.00
4 Electricity/Gas charges 2,40,000.00
5 Stationary expenses 15,000.00
6 Purchase consumables/ spare part 7,50,000.00
7 Transportation cost 15,000.00
8 Telephone/Postal &internet charge 21,000.00
9 Marketing & advertising cost 90,000.00
10 Miscellaneous expenses 1,50,000.00
Total 21,51,000.00
 Application of Fund
Sl. no Item Subsidy % No. Rate Amount Rs.
1 machinery /Equipments 0.00 1 2,95,00,000.00 2,95,00,000.00
2 Furniture & fixtures 0.00 1 2,50,000.00 2,50,000.00
3 Racks & storage 0.00 1 1,25,000.00 1,25,000.00
4 Computers/ Printers /Photocopier/Electronic gadget 0.00 1 1,25,000.00 1,25,000.00
5 Vehicle 0.00 1 15,00,000.00 15,00,000.00
6 Electrification & Electricity backup 0.00 1 7,50,000.00 7,50,000.00
7 Other investments 0.00 1 3,00,000.00 3,00,000.00
8 Software purchase 0.00 1 1,25,000.00 1,25,000.00
Total Investment 3,26,75,000.00
Total Subsidy 0.00
Net Investment 3,26,75,000.00
 Means of Finance
Sl. no Item Amount
1 Term Loan 2,04,32,500.00
2 Working capital Loan 25,00,000.00
3 Total loan 2,29,32,500.00
4 Promoters contribution on term loan 1,22,42,500.00
5 Promoters contribution on working capital loan 6,25,000.00
 Profitability Statement
All figures are in lakhs
31/03/23 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28 31/03/29
Revenue from operation
Scan 48.36 106.39 117.03 128.73 141.61 155.77 171.35
Add :
Closing stock 0 0 0 0 0 0 0
Total 48.36 106.39 117.03 128.73 141.61 155.77 171.35
Less :
Opening stock 0 0 0 0 0 0 0
Purchase consumables/ spare
7.50 16.50 18.15 19.96 21.96 24.16 24.16
part
Salary 4.50 9.90 10.89 11.98 13.18 14.49 14.49
Repairs and maintenance charges 1.50 3.30 3.63 3.99 4.39 4.83 4.83
Electricity/Gas charges 2.40 5.28 5.81 6.39 7.03 7.73 7.73
Total 15.90 34.98 38.48 42.33 46.56 51.21 51.21
Gross profit 32.46 71.41 78.55 86.41 95.05 104.55 120.13
Less :
Rent 2.70 5.94 6.53 7.19 7.91 8.70 8.70
Stationary expenses 0.15 0.33 0.36 0.40 0.44 0.48 0.48
Transportation cost 0.15 0.33 0.36 0.40 0.44 0.48 0.48
Telephone/Postal &internet
0.21 0.46 0.51 0.56 0.61 0.68 0.68
charge
Marketing & advertising cost 0.90 1.98 2.18 2.40 2.64 2.90 2.90
Miscellaneous expenses 1.50 3.30 3.63 3.99 4.39 4.83 4.83
Total 5.61 12.34 13.58 14.93 16.43 18.07 18.07
Profit before interest, tax and
26.85 59.07 64.98 71.47 78.62 86.48 102.06
depreciation
Depreciation 22.63 41.88 35.61 30.29 25.76 21.91 18.63
Interest on TL 9.21 20.50 18.02 15.25 12.15 8.70 4.85
Interest on WC 1.38 2.75 2.75 2.75 2.75 2.75 2.75
Profit before tax -6.4 -6.1 8.60 23.19 37.96 53.13 75.83
Income Tax 0 0 1.72 6.96 11.39 15.94 22.75
Profit after tax -6.4 -6.1 6.88 16.23 26.57 37.19 53.08
 Cash flow statement
All figures are in lakhs
Pre operative
Cash Inflow 31/03/23 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28 31/03/29
period
Capital 122.42 6.25 0 0 0 0 0 0
Subsidy 0 0 0 0 0 0 0 0
Termloan 204.32 0 0 0 0 0 0 0
Profit before tax
0 4.22 17.19 29.36 41.19 52.86 64.58 83.43
with interest
Increase in WC
0 25.00 0 0 0 0 0 0
loan
Depreciation 0 22.63 41.88 35.61 30.29 25.76 21.91 18.63
Increase in Current
0 0 0 0 0 0 0 0
liability
Total Cash Inflow 326.75 58.10 59.07 64.98 71.47 78.62 86.48 102.06

Cash Outflow
Fixed Assets 326.75 0 0 0 0 0 0 0
Increase in Current
0 0 0 0 0 0 0
asset
Interest on TL 0 9.21 20.50 18.02 15.25 12.15 8.70 4.85
Interest on WC 0 1.38 2.75 2.75 2.75 2.75 2.75 2.75
Income Tax 0 0 0 1.72 6.96 11.39 15.94 22.75
Decrease in Term
8.28 21.48 23.96 26.74 29.83 33.28 37.14
loan
Drawing 0 0 0
Total Cash
326.75 18.87 44.73 46.45 51.69 56.12 60.67 67.48
Outflow
Opening balance 0 0 39.23 53.57 72.10 91.88 114.38 140.19
Net Cashflow 0 39.23 14.34 18.53 19.78 22.50 25.81 34.58
Closing balance 0 39.23 53.57 72.10 91.88 114.38 140.19 174.77
 Balance sheet
All figures are in lakhs
Pre operative As of
Liability 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28 31/03/29
period 31/03/23
A. Share holders
funds
Capital 122.42 128.68 128.68 128.68 128.68 128.68 128.68 128.68
Reserve &
0 -6.4 -12 -5.6 10.68 37.25 74.44 127.52
Surplus
B.Non current
Liabilities
Termloan 204.32 196.05 174.57 150.60 123.87 94.03 60.75 23.62
C.Current
Liabilities
Working capital
0 25.00 25.00 25.00 25.00 25.00 25.00 25.00
loan
Account payable 0 0 0 0 0 0 0
Total Liability 326.75 343.35 315.81 298.72 288.22 284.96 288.87 304.81
Asset
A. Non current
Assets
Fixed Assets 326.75 304.12 262.24 226.63 196.34 170.58 148.67 130.04
B. Current
Assets
Inventory 0 0 0 0 0 0 0 0
Trade
0 0 0 0 0 0 0 0
receivables
Cash and cash
0 39.23 53.57 72.10 91.88 114.38 140.19 174.77
equivalence
Total Asset 326.75 343.35 315.81 298.72 288.22 284.96 288.87 304.81
 Repayment of Term loan
All figures are in lakhs
Outstanding at the Principal Amount Outstanding at the
Year Month Installment Interest
beginning repayment paid end
Nov
1 1 204.32 1.63 1.87 3.50 202.70
2022
Dec
1 2 202.70 1.64 1.86 3.50 201.06
2022
Jan
1 3 201.06 1.66 1.84 3.50 199.40
2023
Feb
1 4 199.40 1.67 1.83 3.50 197.73
2023
Mar
1 5 197.73 1.69 1.81 3.50 196.05
2023
Apr
2 6 196.05 1.70 1.80 3.50 194.35
2023
May
2 7 194.35 1.72 1.78 3.50 192.63
2023
Jun
2 8 192.63 1.73 1.77 3.50 190.90
2023
Jul
2 9 190.90 1.75 1.75 3.50 189.15
2023
Aug
2 10 189.15 1.76 1.73 3.50 187.38
2023
Sep
2 11 187.38 1.78 1.72 3.50 185.60
2023
Oct
2 12 185.60 1.80 1.70 3.50 183.80
2023
Nov
2 13 183.80 1.81 1.68 3.50 181.99
2023
Dec
2 14 181.99 1.83 1.67 3.50 180.16
2023
Jan
2 15 180.16 1.85 1.65 3.50 178.31
2024
Feb
2 16 178.31 1.86 1.63 3.50 176.45
2024
Mar
2 17 176.45 1.88 1.62 3.50 174.57
2024
 Outstanding at the Principal Amount Outstanding at the
Year Month Installment Interest
beginning repayment paid end
Apr
3 18 174.57 1.90 1.60 3.50 172.67
2024
May
3 19 172.67 1.92 1.58 3.50 170.75
2024
Jun
3 20 170.75 1.93 1.57 3.50 168.82
2024
Jul
3 21 168.82 1.95 1.55 3.50 166.87
2024
Aug
3 22 166.87 1.97 1.53 3.50 164.90
2024
Sep
3 23 164.90 1.99 1.51 3.50 162.91
2024
Oct
3 24 162.91 2.01 1.49 3.50 160.91
2024
Nov
3 25 160.91 2.02 1.47 3.50 158.89
2024
Dec
3 26 158.89 2.04 1.46 3.50 156.84
2024
Jan
3 27 156.84 2.06 1.44 3.50 154.78
2025
Feb
3 28 154.78 2.08 1.42 3.50 152.70
2025
Mar
3 29 152.70 2.10 1.40 3.50 150.60
2025
Apr
4 30 150.60 2.12 1.38 3.50 148.49
2025
May
4 31 148.49 2.14 1.36 3.50 146.35
2025
Jun
4 32 146.35 2.16 1.34 3.50 144.19
2025
Jul
4 33 144.19 2.18 1.32 3.50 142.01
2025
Aug
4 34 142.01 2.20 1.30 3.50 139.82
2025
Sep
4 35 139.82 2.22 1.28 3.50 137.60
2025
Oct
4 36 137.60 2.24 1.26 3.50 135.36
2025
 Outstanding at the Principal Amount Outstanding at the
Year Month Installment Interest
beginning repayment paid end
Nov
4 37 135.36 2.26 1.24 3.50 133.11
2025
Dec
4 38 133.11 2.28 1.22 3.50 130.83
2025
Jan
4 39 130.83 2.30 1.20 3.50 128.53
2026
Feb
4 40 128.53 2.32 1.18 3.50 126.21
2026
Mar
4 41 126.21 2.34 1.16 3.50 123.87
2026
Apr
5 42 123.87 2.36 1.14 3.50 121.50
2026
May
5 43 121.50 2.38 1.11 3.50 119.12
2026
Jun
5 44 119.12 2.41 1.09 3.50 116.71
2026
Jul
5 45 116.71 2.43 1.07 3.50 114.28
2026
Aug
5 46 114.28 2.45 1.05 3.50 111.83
2026
Sep
5 47 111.83 2.47 1.03 3.50 109.36
2026
Oct
5 48 109.36 2.50 1.00 3.50 106.86
2026
Nov
5 49 106.86 2.52 0.98 3.50 104.34
2026
Dec
5 50 104.34 2.54 0.96 3.50 101.80
2026
Jan
5 51 101.80 2.57 0.93 3.50 99.24
2027
Feb
5 52 99.24 2.59 0.91 3.50 96.65
2027
Mar
5 53 96.65 2.61 0.89 3.50 94.03
2027
Apr
6 54 94.03 2.64 0.86 3.50 91.40
2027
May
6 55 91.40 2.66 0.84 3.50 88.74
2027
 Outstanding at the Principal Amount Outstanding at the
Year Month Installment Interest
beginning repayment paid end
Jun
6 56 88.74 2.69 0.81 3.50 86.05
2027
Jul
6 57 86.05 2.71 0.79 3.50 83.34
2027
Aug
6 58 83.34 2.73 0.76 3.50 80.61
2027
Sep
6 59 80.61 2.76 0.74 3.50 77.85
2027
Oct
6 60 77.85 2.78 0.71 3.50 75.06
2027
Nov
6 61 75.06 2.81 0.69 3.50 72.25
2027
Dec
6 62 72.25 2.84 0.66 3.50 69.42
2027
Jan
6 63 69.42 2.86 0.64 3.50 66.55
2028
Feb
6 64 66.55 2.89 0.61 3.50 63.67
2028
Mar
6 65 63.67 2.91 0.58 3.50 60.75
2028
Apr
7 66 60.75 2.94 0.56 3.50 57.81
2028
May
7 67 57.81 2.97 0.53 3.50 54.84
2028
Jun
7 68 54.84 3.00 0.50 3.50 51.84
2028
Jul
7 69 51.84 3.02 0.48 3.50 48.82
2028
Aug
7 70 48.82 3.05 0.45 3.50 45.77
2028
Sep
7 71 45.77 3.08 0.42 3.50 42.69
2028
Oct
7 72 42.69 3.11 0.39 3.50 39.58
2028
Nov
7 73 39.58 3.14 0.36 3.50 36.45
2028
Dec
7 74 36.45 3.16 0.33 3.50 33.28
2028
 Outstanding at the Principal Amount Outstanding at the
Year Month Installment Interest
beginning repayment paid end
Jan
7 75 33.28 3.19 0.31 3.50 30.09
2029
Feb
7 76 30.09 3.22 0.28 3.50 26.87
2029
Mar
7 77 26.87 3.25 0.25 3.50 23.62
2029
Apr
8 78 23.62 3.28 0.22 3.50 20.33
2029
May
8 79 20.33 3.31 0.19 3.50 17.02
2029
Jun
8 80 17.02 3.34 0.16 3.50 13.68
2029
Jul
8 81 13.68 3.37 0.13 3.50 10.31
2029
Aug
8 82 10.31 3.40 0.094 3.50 6.90
2029
Sep
8 83 6.90 3.44 0.063 3.50 3.47
2029
Oct
8 84 3.47 3.47 0.032 3.50 0
2029
 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 31/03/28 31/03/29
Receipts
a).Net Profit -6.4 -6.1 6.88 16.23 26.57 37.19 53.08
b).Depreciation 22.63 41.88 35.61 30.29 25.76 21.91 18.63
c).Interest on termloan 9.21 20.50 18.02 15.25 12.15 8.70 4.85
Total 25.48 56.32 60.51 61.77 64.48 67.80 76.56
Repayments
a).Loan Principal 8.28 21.48 23.96 26.74 29.83 33.28 37.14
b).Interest on termloan 9.21 20.50 18.02 15.25 12.15 8.70 4.85
Total 17.49 41.98 41.98 41.98 41.98 41.98 41.98
DSCR 1.46 1.34 1.44 1.47 1.54 1.61 1.82

Average DSCR : 1.53

 Depreciation
All figures are in lakhs
Particulars Rate 31/03/23 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28 31/03/29
machinery /Equipments 15 295.00 272.88 231.94 197.15 167.58 142.44 121.08
Less Depreciation 22.12 40.93 34.79 29.57 25.14 21.37 18.16
Written down value 272.88 231.94 197.15 167.58 142.44 121.08 102.91
Furniture & fixtures 10 2.50 2.38 2.14 1.92 1.73 1.56 1.40
Less Depreciation 0.13 0.24 0.21 0.19 0.17 0.16 0.14
Written down value 2.38 2.14 1.92 1.73 1.56 1.40 1.26
Racks & storage 10 1.25 1.19 1.07 0.96 0.87 0.78 0.70
Less Depreciation 0.063 0.12 0.11 0.096 0.087 0.078 0.070
Written down value 1.19 1.07 0.96 0.87 0.78 0.70 0.63
Computers/ Printers /
Photocopier/Electronic 15 1.25 1.16 0.98 0.84 0.71 0.60 0.51
gadget
Less Depreciation 0.094 0.17 0.15 0.13 0.11 0.091 0.077
Written down value 1.16 0.98 0.84 0.71 0.60 0.51 0.44
Other investments 15 3.00 2.77 2.36 2.00 1.70 1.45 1.23
Less Depreciation 0.23 0.42 0.35 0.30 0.26 0.22 0.18
Written down value 2.77 2.36 2.00 1.70 1.45 1.23 1.05
Total less depreciation 22.63 41.88 35.61 30.29 25.76 21.91 18.63
Total written down value 304.12 262.24 226.63 196.34 170.58 148.67 130.04
 Assumption
The entire projection is based on the assumption that the sales for 7 years will be

All figures are in lakhs

31/03/23 31/03/24 31/03/25 31/03/26 31/03/27 31/03/28 31/03/29

48.36 106.39 117.03 128.73 141.61 155.77 171.35

Scan : 9672000

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 31/03/28 31/03/29

21.51 47.32 52.05 57.26 62.99 69.28 69.28

• The depreciation is as follows

Particulars Value
machinery /Equipments 15%
Furniture & fixtures 10%
Racks & storage 10%
Computers/ Printers /Photocopier/Electronic gadget 15%
Other investments 15%

• 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 Service 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 Service 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 1.53 : 1, which is at a
good proposition and & proposes a viable venture

The Profit and Loss shows a steady growth in profit throughout the year and the firm has a higher Current Ratio
(average) of 3.92, this shows the current assets and current liabilities are managed & balanced well.