Retailing and Servicing of Mobile Phones in Tripura

Model Project Profiles of Potential Activities in Retail Sector in Tripura
for Finance under Prime Minister's Employment Generation Programme

(PMEGP)
Prepared for the Directorate of Industries & Commerce, Government of Tripura
INDEX
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Project Title
Selling of Animal & Fish Feed
Retailing cum Servicing of Mobile Phones
Small Departmental Store
Railway Food Stall
Railway Book Stall
Kisan Service/Product Centre
Florist Shop
Ice Cream Parlour with Franchisee
Fruit Juice Centre
Lunch Packet Provider
Glass Cutting & Selling
Wrought & Aluminium Furniture Shop
Selling of Plastic Household Goods
Spectacle Shop
Selling of Aluminium Doors & Windows
Flower & Fruit Plant Nursery
Home Decorative Items
Shop of Travel Bags & Suitcases
Shop for Momento, Shield, Medals etc.
Sports Goods Items
Statues & Idols Shop
Kitchen Appliances
Cooking Appliances
Mats & Carpet Selling
Security Surveillance System Selling
Export Reject Fabrics & Readymade Garments Shop
Medical Eqipments Sale

Online Shopping Site
Franchise Opportunities
Imported Produc Sale
Home Appliances sale
Selling of Rare Fruits, Flowers and Nuts
Company Distributor
Medicine Distributor
Herbal Product Sale
Welding Equipment Sale
Antique Shop
Musical Instrument Sale
Car Parlour
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Model Project Profiles of Potential Activities in Retail Sector in Tripura

for Finance under Prime Minister's Employment Generation Programme
(PMEGP)
INDEX
Sl. No.
40
41
42
43
44
45
46
Project Title
Birds Sale
Aquarium Sale
Exotic Dog Breed Sale
GCI Sheet Whole Sale
Cement Whole Sale
Iron Rod and Hardware Shop
Shopping Mall
Page No.
-
196
201
206
211
216
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226
[Page - 1]
A] Introduction:
This project is on retail selling of all types of animal and fish feed which is also regarded among moving
products. This project has been prepared, keeping in view the guidelines of Prime Minister's Employment
Generation Pogramme (PMEGP) under which an entrepreneur can sought financial assistance to start up
this project. This project will not require any major fixed assets like Machies/equipment and hence amount
of fixed capital required will be minimum and will be required for only furnitures and fixtures etc. for the
shop/outlet.
B] About the Product(s)/Service(s):

The products to be dealt under these are animal and fish feed which are as follows:
Animal Feed: Bird Food, Poultry Food, Cattle Food, Pig Food etc.
Fish Feed: Dry foods for aquarium fish, Live foods for fisheries (viz. Maggots, fresh insect larvae, live
worms, and feeder fish)
C] About the Market:

Farming and fishery is an activity which is mainly done in rural areas due to availability of abundant space,
but it is also done in semi-urban as well as urban areas of this state. This project is viable in Rural areas as
well as urban/semi-urban areas of Tripura.
More than 80% of
the population of Tripura lives in Rural or semi-urban areas and 60% among them are dependent on
agriculture and animal/fish farming activities for their livelihood. Government is also extending support to the
farmenrs for their animal/fish farming. Therefore, it is predicted that there is a very good scope for this
project.
D] Requirement of Infrastructure:
The major infrastructure requirements are
1. Building/Shop/Showroom/Store:
2. Power
3. Water
(Rented)
15 KW
200 Ltrs / Day
0.00 Lakh
Model Project Profiles of Potential Industries for finance under PMEGP in Tripura. Prepared by SOFED, Agartala
[Page-2]
E] Total Capital Requirement:

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
Building/Shop/Showroom/Store:
Brand/Franchisee Fee (if any):
Equipments/machines required:
Misc. Fixed Assets:
(Furnitures, Fixtures, electrification etc.)
0.00
0.00
0.00
0.00
1.50
Total
vi.
Preliminary & Pre-operative expenses:

Total amount of Fixed Capital required
2. Working Capital:
i.
ii.
iii.
iv.
1.50
0.20
1.70
(Rs. In Lakh)
Cost of items
[3 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
Misc. reccuring expenses
[1 Months]
Total amount of Working Capital required
Total Fund Required for the Project: [1 + 2]
3. Means of Finance:
3.00
0.10
0.30
0.10
3.50
Rs
5.20 Lakh
(Rs. In Lakh)
Urban
Rural
i.
Composite Loan Under PMEGP
3.64
3.12
ii.
Subsidy entitled:
1.30
1.82
iii.
Own contribution @ 5% of Project Cost:
0.26
5.20
0.26
5.20
Total
F] Annual Sales Forecasting:

Monthly sales
Amount (Rs)
Items/services
1 Animal Feed
2 Fish Feed
80000
60000
Total
Total Projected annual sale =
Rs
140000
16.8 Lakh
[Page-3]
G] Projected Profitability of the Project:

Assumptions:
Rate of Subsidy entitled

Annual Increase in Operating Expenses:
Rate of interest on loan:
Rate of depriciation on fixed assets:
Projected profitability for:

Increase in bussines with respect to 1st year (in %)-
25
7
13
10
%
%
%
%
Amount are in Lakh Rs.

1st Year 2nd Year 3rd Year 4th Year 5th Year
100
16.80
12.00
108
18.14
12.96
115
19.32
13.80
120
20.16
14.40
125
21.00
15.00
Gross Profit (1-2):
4.80
5.18
5.52
5.76
6.00
Less other operating expenses:

i)
Rent for Shop:
ii)
Salary for staff:
iii) Electricity and maintainance:
iv) Office expenses (Stationary, Telephone etc.)
v)
Advertising and Selling expenses:
vi) Insurance and other misc. expenses:
Total of Sl. 4.
0.24
1.20
0.24
0.12
0.20
0.06
2.06
0.26
1.28
0.26
0.13
0.21
0.06
2.20
0.27
1.37
0.27
0.14
0.23
0.07
2.36
0.29
1.47
0.29
0.15
0.25
0.07
2.52
0.31
1.57
0.31
0.16
0.26
0.08
2.70
Profit before Depriciation, Interest and Taxes(3-4):

Less Depriciation on Fixed Assets:
profit before interest and taxes (5-6):
Less Interest payable on loan:
Profit before taxes (7-8):
Income Tax payable:
2.74
0.15
2.98
0.15
3.16
0.15
3.24
0.15
3.30
0.15
2.59
0.47
2.12
0.01
2.83
0.38
2.45
0.05
3.01
0.28
2.73
0.07
3.09
0.19
2.90
0.09
3.15
0.09
3.06
0.11
Calculated Net profit (9-10):

Percentage of Profit on Sale:
2.11
2.40
2.66
2.81
2.95
12.54
0.73
13.23
0.73
13.76
0.73
13.92
0.73
14.02
0.73
1.38
1.67
1.93
2.08
2.22
14 Net Cash Accruals
1.53
1.82
2.08
2.23
2.37
[Depreciation added back with retained profit]

15 Cumulated Net profit:
2.11
4.51
7.17
9.97
12.92
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Less Cost of Materials:
12 Provision for repayment of loan:

13 Retained Profit (11-12):
Pay-Back Period:
26 Months
[Page-4]
L] Repayment Schedule:
Proposed Repayment Period:

Proposed Repayment Schedule:
5 Years
[Amounts are in Lakh Rupees]

3.64
2.91
2.18
1.46
0.73
0.73
0.73
0.73
0.73
0.73
2.91
2.18
1.46
0.73
0.00
Refundable loan at the beginning of the year:

Proposed Repayment during the year:
Refundable loan at the end of the year:
Total Debt-Service [Interest+Repayment]:
1.20
1.11
1.01
0.92
0.82
Fund Available for Debt-Service:
2.74
2.98
3.16
3.24
3.30
Debt-Service Coverage Ratio:
2.28
2.69
3.12
3.53
4.01
M] Projected Cash Flow Statement:

Amounts are in Lakh Rs.
a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
Increase in Subsidy:
Profit Before Interest and taxes:
Depreciation added back:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.260
3.640
1.300
2.590
0.150
7.940
2.830
0.150
2.980
3.012
0.150
3.162
3.086
0.150
3.236
3.150
0.150
3.300
Total
1.500
0.200
3.500
0.728
0.473
0.010
6.411
0.728
0.379
0.050
1.157
0.728
0.284
0.070
1.082
0.728
0.189
0.090
1.007
0.728
0.095
0.110
0.933
1.529
1.529
1.823
3.352
2.080
5.432
2.229
7.661
2.367
1.529
3.352
5.432
7.661
10.028
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)
Increase in Fixed Assets:

Preliminary Expenses:
Increase in Working Capital:
Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Surplus/Deficit Generated:
Closing Balance:
[Page-5]
N] Projected Balance Sheet:

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
Cumulated Net Profit:
3rd Year
4th Year
5th Year
Total
0.26
2.11
2.37
1.30
2.91
6.58
0.26
4.51
4.77
1.30
2.18
8.25
0.26
7.17
7.43
1.30
1.46
10.18
0.26
9.97
10.23
1.30
0.73
12.26
0.26
12.92
13.18
1.30
0.00
14.48
Assets:
Gross Block as Fixed Assets and Pre. Expenses:
Less depreciation on Fixed Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.70
0.15
1.55
3.50
1.53
6.58
1.55
0.15
1.40
3.50
3.35
8.25
1.40
0.15
1.25
3.50
5.43
10.18
1.25
0.15
1.10
3.50
7.66
12.26
1.10
0.15
0.95
3.50
10.03
14.48
5.20
40.52
4.73
50.80
4.35
61.12
4.06
69.07
3.88
76.00
0.863
0.910
1.773
0.529
0.974
1.502

0.434
0.339
1.042
1.115
1.476
1.454
0.245
1.193
1.437
39.289
33.517
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
Return on Investment:
[100XNet profit/Total Investment]
5.200
O] Calculation of Break-Even Point:

Fixed Cost:
Rent, Interest & Depreciation
Other Operating Expenses
100%
50%
Total
BEP [in % of target business]

[100xFC/(FC+Net profit)]
31.824
31.000
30.344
[Page - 6]
A] Introduction:
This project is on retailing & Servicing of all types of Mobile phones which is also regarded as a fast growing
business in present market. This project has been prepared, keeping in view the guidelines of Prime
Minister's Employment Generation Pogramme (PMEGP) under which an entrepreneur can sought financial
assistance to start up this project. This project will require few tools/equipment, computer and furnitures &
fixtures as fixed assets and other recuring expenditures including cost of new mobile sets etc. at wholesale
price.

The products/Services to be dealt under these are as follows:
Products: All kind of Mobile Phones, Accessories, Spare Parts and Recharge Vouchers etc.
Services: Repairing of Mobile Sets, Replacement of Spare Parts, Downloads, Software updates etc.

The usage of mobile services in India has entered to nearly all economic and social sectors. Penetration
rate of cell phones in India has reached a remarkable level. According to the Department of
Telecommunications of India, there were 346.9 million wireless telephones in India as of December 2004.
India is one of the major contributors of mobile phone market. India is now the worlds second largest
mobile with 262 million users. Around 10.16 million users were added in March 2008. It has become more
of a craze and it is doubtful whether mobile phones are used what they are made for. The Unbounded use
of mobile phone for its features has increased its market potential. Its not just about making or receiving a
call but much more than that.
Mobile phone service
has entered in Tripura in the year 2005, and during these eight years the number of subscriber has
increased subsequently to a huge number. Number of service providers has also increased and gradually
the market for mibile phones is increasing rapidly in both urban as well as rural areas.
2. Power
3. Water
(Rented)
15 KW
20 Ltrs / Day
0.00 Lakh
[Page-7]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented)
a. Computer with UPS- 1 no.
Rs
b. Scanner cum Laser Printer- 1 no.
Rs
c. Hand tools and equipments
Rs
d. Softwares
Rs
Misc. Fixed Assets:
0.00
0.00
0.00
0.75
35000
10000
20000
10000
2.20
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
2.95
0.35
3.30
(Rs. In Lakh)
Cost of items
[3 Months]
Staff Salary
[2 Months]
Receivables
[2 Months]
[2 Months]
4.50
0.20
0.80
0.20
5.70
Rs
9.00 Lakh
(Rs. In Lakh)
Urban
i.
ii.
iii.

Subsidy entitled:
Rural
6.30
2.25
0.45
9.00
Total
5.40
3.15
0.45
9.00

Monthly sales
Amount (Rs)
Items/services
1 Selling of Mobile Phones
2 Selling of Accessories and spare parts
3 Servicing/Downloads/Software updates etc.
Total
Rs
150000
50000
20000
220000
26.4 Lakh
[Page-8]

Assumptions:


25
7
13
10
%
%
%
%

100
26.40
18.00
108
28.51
19.44
115
30.36
20.70
120
31.68
21.60
125
33.00
22.50
Gross Profit (1-2):
8.40
9.07
9.66
10.08
10.50

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.24
1.20
0.24
0.12
0.20
0.06
2.06
0.26
1.28
0.26
0.13
0.21
0.06
2.20
0.27
1.37
0.27
0.14
0.23
0.07
2.36
0.29
1.47
0.29
0.15
0.25
0.07
2.52
0.31
1.57
0.31
0.16
0.26
0.08
2.70

Income Tax payable:
6.34
0.30
6.87
0.30
7.30
0.30
7.56
0.30
7.80
0.30
6.05
0.82
5.23
0.35
6.57
0.66
5.92
0.48
7.01
0.49
6.52
0.60
7.26
0.33
6.93
0.69
7.50
0.16
7.34
0.77

4.88
5.44
5.92
6.24
6.57
18.47
1.26
19.07
1.26
19.48
1.26
19.71
1.26
19.91
1.26
3.62
4.18
4.66
4.98
5.31
3.91
4.47
4.95
5.28
5.61

4.88
10.31
16.23
22.47
29.04
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
21 Months
[Page-9]

5 Years

6.30
5.04
3.78
2.52
1.26
1.26
1.26
1.26
1.26
1.26
5.04
3.78
2.52
1.26
0.00

2.08
1.92
1.75
1.59
1.42
6.34
6.87
7.30
7.56
7.80
3.05
3.59
4.17
4.76
5.48

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.450
6.300
2.250
6.045
0.295
15.340
6.573
0.295
6.868
7.007
0.295
7.302
7.261
0.295
7.556
7.505
0.295
7.800
Total
2.950
0.350
5.700
1.260
0.819
0.350
11.429
1.260
0.655
0.480
2.395
1.260
0.491
0.600
2.351
1.260
0.328
0.690
2.278
1.260
0.164
0.770
2.194
3.911
3.911
4.473
8.384
4.950
13.334
5.279
18.613
5.606
3.911
8.384
13.334
18.613
24.218
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-10]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.45
4.88
5.33
2.25
5.04
12.62
0.45
10.31
10.76
2.25
3.78
16.79
0.45
16.23
16.68
2.25
2.52
21.45
0.45
22.47
22.92
2.25
1.26
26.43
0.45
29.04
29.49
2.25
0.00
31.74
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.30
0.30
3.01
5.70
3.91
12.62
3.01
0.30
2.71
5.70
8.38
16.79
2.71
0.30
2.42
5.70
13.33
21.45
2.42
0.30
2.12
5.70
18.61
26.43
2.12
0.30
1.83
5.70
24.22
31.74
9.00
54.18
8.18
66.47
7.53
78.60
7.03
88.76
6.71
97.97
1.354
0.910
2.264
0.950
0.974
1.924

0.786
0.623
1.042
1.115
1.828
1.737
0.459
1.193
1.652
26.313
21.883
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
9.000

Fixed Cost:
100%
50%
Total

20.025
18.694
17.475
[Page - 11]
A] Introduction:
This project is on setting up of a small Departmental Store for retailling/selling of all types of groceries,
ration and goods of daily household use which are also known as a Fast Moving Consumer Goods. This
project has been prepared, keeping in view the guidelines of Prime Minister's Employment Generation
Pogramme (PMEGP) under which an entrepreneur can sought financial assistance to start up this project.
This project will not require any major fixed assets like Machies/equipment and hence amount of fixed
capital required will be minimum but required for only furnitures and fixtures etc. for the shop/outlet/store.

The products will be of daily household use such as Groceries, Ration, Chocolates, Packaged food
products and bevereges and other FMCGs.

The organized retailing sector in Tripura is not more than 1% and that too mainly in urban areas but it is
expected to rise to 25- 30% by the year 2020. There are many more retail stores to come up which are
under construction at present. This proves that there is a tremendous scope for growth in the retail market
of Tripura.
The growth of scope in Tripura's retail market is mainly due to the change in the consumers behavior. For
the new generation have preference towards luxury commodities which have been due to the strong
increase in income, changing lifestyle, and demographic patterns which are favorable. The scope of
Tripura's retail market is very vast. And for it to reach its full potential the government and the retailers of
this state will have to make a determined effort.
2. Power
3. Water
(Rented)
25 KW
200 Ltrs / Day
0.00 Lakh
[Page-12]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented)
Misc. Fixed Assets:
0.00
0.00
0.00
0.00
2.50
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
2.50
0.50
3.00
(Rs. In Lakh)
Cost of items
[3 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
[1 Months]
6.00
0.20
0.50
0.30
7.00
Rs
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total

Monthly sales
Amount (Rs)
Items/services
1 Groceries
2 Other Items
175000
100000
Total
Rs
275000
33 Lakh
[Page-13]

Assumptions:


25
7
13
10
%
%
%
%

100
33.00
24.00
108
35.64
25.92
115
37.95
27.60
120
39.60
28.80
125
41.25
30.00
Gross Profit (1-2):
9.00
9.72
10.35
10.80
11.25

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
2.40
0.30
0.20
0.20
0.10
3.80
0.64
2.57
0.32
0.21
0.21
0.11
4.07
0.69
2.75
0.34
0.23
0.23
0.11
4.35
0.74
2.94
0.37
0.25
0.25
0.12
4.66
0.79
3.15
0.39
0.26
0.26
0.13
4.98

Income Tax payable:
5.20
0.25
5.65
0.25
6.00
0.25
6.14
0.25
6.27
0.25
4.95
0.91
4.04
0.20
5.40
0.73
4.68
0.27
5.75
0.55
5.20
0.34
5.89
0.36
5.53
0.41
6.02
0.18
5.84
0.47

3.84
4.41
4.86
5.12
5.37
11.64
1.40
12.36
1.40
12.82
1.40
12.93
1.40
13.01
1.40
2.44
3.01
3.46
3.72
3.97
2.69
3.26
3.71
3.97
4.22

3.84
8.25
13.11
18.23
23.60
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
27 Months
[Page-14]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
5.20
5.65
6.00
6.14
6.27
2.25
2.66
3.08
3.48
3.96

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
4.950
0.250
15.200
5.404
0.250
5.654
5.749
0.250
5.999
5.895
0.250
6.145
6.019
0.250
6.269
Total
2.500
0.500
7.000
1.400
0.910
0.200
12.510
1.400
0.728
0.270
2.398
1.400
0.546
0.340
2.286
1.400
0.364
0.410
2.174
1.400
0.182
0.470
2.052
2.690
2.690
3.256
5.946
3.713
9.659
3.971
13.630
4.217
2.690
5.946
9.659
13.630
17.847
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-15]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
3.84
4.34
2.50
5.60
12.44
0.50
8.25
8.75
2.50
4.20
15.45
0.50
13.11
13.61
2.50
2.80
18.91
0.50
18.23
18.73
2.50
1.40
22.63
0.50
23.60
24.10
2.50
0.00
26.60
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.00
0.25
2.75
7.00
2.69
12.44
2.75
0.25
2.50
7.00
5.95
15.45
2.50
0.25
2.25
7.00
9.66
18.91
2.25
0.25
2.00
7.00
13.63
22.63
2.00
0.25
1.75
7.00
17.85
26.60
10.00
38.40
9.09
48.47
8.36
58.16
7.82
65.52
7.45
72.02
1.760
1.600
3.360
0.978
1.712
2.690

0.796
0.614
1.832
1.960
2.628
2.574
0.432
2.097
2.529
39.252
32.239
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

30.460
29.523
28.747
[Page - 16]
A] Introduction:
This project is on setting up of a small food stall at Railway Stations for retailling/selling of various cooked
as well as packaged food items and bevereges targeting the passangers. This project has been prepared,
keeping in view the guidelines of Prime Minister's Employment Generation Pogramme (PMEGP) under
which an entrepreneur can sought financial assistance to start up this project. This project will require very
minimum expenditure on fixed assets like stall and hence amount of fixed capital required will be minimum
and will be required only for Stall (including furnitures and fixtures etc)

The Railway food stall will deal with various kinds of cooked as well as packed food items like Chapatis,
Rice, Vegetables, fast foods, Cakes, Chocolates, Biscuits, Tea, Coffee, Drinking water, Soft drinks etc.

Railway service has been started in Tripura in the year 1964, however it was limited only up to Manughat
prior to the year 2008, when railway service started from the state capital Agartala in full fledge. From 2008
onwards a new income generating activity has emerged in the state in the form of railway food stalls and a
large number of families are dependent on this for their livelihood. Since railway service is yet to grow a lot
is Tripura and it is going to extend up to Sabroom in near future and moreover soon it will be transformed to
broadgauge lines, there lies a good scope and prospects for ralway food stalls as an income generating
source for unemployed youths of this state.
2. Power
3. Water
(Rented)
10 KW
200 Ltrs / Day
0.00 Lakh
[Page-17]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented)
Misc. Fixed Assets:
0.00
2.00
0.00
0.00
1.00
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
3.00
0.20
3.20
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
[1 Months]
3.00
0.10
0.10
0.10
3.30
Rs
6.50 Lakh
(Rs. In Lakh)
Urban
Rural
i.
4.55
3.90
ii.
Subsidy entitled:
1.63
2.28
iii.
0.33
6.50
0.33
6.50
Total

Monthly sales
Amount (Rs)
Items/services
1 Cooked foods
2 Packaged items and softdrinks etc.
120000
80000
Total
Rs
200000
24 Lakh
[Page-18]

Assumptions:


25
7
13
10
%
%
%
%

100
24.00
18.00
108
25.92
19.44
115
27.60
20.70
120
28.80
21.60
125
30.00
22.50
Gross Profit (1-2):
6.00
6.48
6.90
7.20
7.50

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
1.20
0.30
0.20
0.20
0.10
2.60
0.64
1.28
0.32
0.21
0.21
0.11
2.78
0.69
1.37
0.34
0.23
0.23
0.11
2.98
0.74
1.47
0.37
0.25
0.25
0.12
3.19
0.79
1.57
0.39
0.26
0.26
0.13
3.41

Income Tax payable:
3.40
0.30
3.70
0.30
3.92
0.30
4.01
0.30
4.09
0.30
3.10
0.59
2.51
0.05
3.40
0.47
2.92
0.09
3.62
0.35
3.27
0.13
3.71
0.24
3.48
0.15
3.79
0.12
3.67
0.17

2.46
2.83
3.14
3.33
3.50
10.24
0.91
10.94
0.91
11.37
0.91
11.56
0.91
11.68
0.91
1.55
1.92
2.23
2.42
2.59
1.85
2.22
2.53
2.72
2.89

2.46
5.29
8.43
11.76
15.26
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
28 Months
[Page-19]

5 Years

4.55
3.64
2.73
1.82
0.91
0.91
0.91
0.91
0.91
0.91
3.64
2.73
1.82
0.91
0.00

1.50
1.38
1.26
1.15
1.03
3.40
3.70
3.92
4.01
4.09
2.26
2.67
3.10
3.50
3.98

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.325
4.550
1.625
3.100
0.300
9.900
3.398
0.300
3.698
3.623
0.300
3.923
3.715
0.300
4.015
3.792
0.300
4.092
Total
3.000
0.200
3.300
0.910
0.592
0.050
8.052
0.910
0.473
0.090
1.473
0.910
0.355
0.130
1.395
0.910
0.237
0.150
1.297
0.910
0.118
0.170
1.198
1.849
1.849
2.225
4.073
2.528
6.602
2.718
9.320
2.894
1.849
4.073
6.602
9.320
12.214
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-20]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.33
2.46
2.78
1.63
3.64
8.05
0.33
5.29
5.62
1.63
2.73
9.97
0.33
8.43
8.76
1.63
1.82
12.20
0.33
11.76
12.08
1.63
0.91
14.62
0.33
15.26
15.59
1.63
0.00
17.21
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.20
0.30
2.90
3.30
1.85
8.05
2.90
0.30
2.60
3.30
4.07
9.97
2.60
0.30
2.30
3.30
6.60
12.20
2.30
0.30
2.00
3.30
9.32
14.62
2.00
0.30
1.70
3.30
12.21
17.21
6.50
37.82
5.91
47.98
5.44
57.74
5.08
65.51
4.84
72.33
1.492
1.000
2.492
0.773
1.070
1.843

0.655
0.537
1.145
1.225
1.800
1.762
0.418
1.311
1.729
42.290
33.264
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
6.500

Fixed Cost:
100%
50%
Total

31.448
30.497
29.704
[Page - 21]
A] Introduction:
This project is on setting up of a small Book stall at Railway Stations for retailling/selling of various kinds of
books, Magazines and news paper targeting the passangers. This project has been prepared, keeping in
view the guidelines of Prime Minister's Employment Generation Pogramme (PMEGP) under which an
entrepreneur can sought financial assistance to start up this project. This project will require very minimum
expenditure on fixed assets like stall and hence amount of fixed capital required will be minimum required
only for Stall (including furnitures and fixtures etc)

The Railway Book stall will deal with various kinds of Books, Magazines, News Paper, journals, information
booklets etc. suitable for reading while travelling.

Railway service has been started in Tripura in the year 1964, however it was limited only up to Manughat
prior to the year 2008, when railway service started from the state capital Agartala in full fledge. From 2008
onwards a new income generating activity has emerged in the state in the form of railway stalls of food,
books etc. and a large number of families are dependent on this for their livelihood. Since railway service is
yet to grow a lot is Tripura and it is going to extend up to Sabroom in near future and moreover soon it will
be transformed to broadgauge lines, there lies a good scope and prospects for ralway book stalls as an
income generating source for unemployed youths of this state.
2. Power
3. Water
(Rented)
5 KW
20 Ltrs / Day
0.00 Lakh
[Page-22]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented)
Misc. Fixed Assets:
0.00
2.00
0.00
0.00
0.80
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
2.80
0.10
2.90
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
[1 Months]
2.00
0.03
0.02
0.05
2.10
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total

Monthly sales
Amount (Rs)
Items/services
1 Books
2 Journals/Newspapers etc.
70000
60000
Total
Rs
130000
15.6 Lakh
[Page-23]

Assumptions:


25
7
13
10
%
%
%
%

100
15.60
12.00
108
16.85
12.96
115
17.94
13.80
120
18.72
14.40
125
19.50
15.00
Gross Profit (1-2):
3.60
3.89
4.14
4.32
4.50

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
0.36
0.24
0.10
0.10
0.05
1.45
0.64
0.39
0.26
0.11
0.11
0.05
1.55
0.69
0.41
0.27
0.11
0.11
0.06
1.66
0.74
0.44
0.29
0.12
0.12
0.06
1.78
0.79
0.47
0.31
0.13
0.13
0.07
1.90

Income Tax payable:
2.15
0.28
2.34
0.28
2.48
0.28
2.54
0.28
2.60
0.28
1.87
0.46
1.42
0.00
2.06
0.36
1.69
0.00
2.20
0.27
1.93
0.00
2.26
0.18
2.08
0.01
2.32
0.09
2.23
0.02

1.42
1.69
1.93
2.07
2.21

9.07
0.70
10.05
0.70
10.74
0.70
11.07
0.70
11.32
0.70
0.72
0.99
1.23
1.37
1.51
1.00
1.27
1.51
1.65
1.79

1.42
3.11
5.03
7.11
9.31
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
36 Months
[Page-24]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
2.15
2.34
2.48
2.54
2.60
1.86
2.20
2.55
2.88
3.29

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
1.870
0.280
7.150
2.057
0.280
2.337
2.200
0.280
2.480
2.264
0.280
2.544
2.319
0.280
2.599
Total
2.800
0.100
2.100
0.700
0.455
0.000
6.155
0.700
0.364
0.000
1.064
0.700
0.273
0.000
0.973
0.700
0.182
0.010
0.892
0.700
0.091
0.020
0.811
0.995
0.995
1.273
2.268
1.507
3.774
1.652
5.426
1.788
0.995
2.268
3.774
5.426
7.214
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-25]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
1.42
1.67
1.25
2.80
5.72
0.25
3.11
3.36
1.25
2.10
6.71
0.25
5.03
5.28
1.25
1.40
7.93
0.25
7.11
7.36
1.25
0.70
9.31
0.25
9.31
9.56
1.25
0.00
10.81
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.90
0.28
2.62
2.10
1.00
5.72
2.62
0.28
2.34
2.10
2.27
6.71
2.34
0.28
2.06
2.10
3.77
7.93
2.06
0.28
1.78
2.10
5.43
9.31
1.78
0.28
1.50
2.10
7.21
10.81
5.00
28.30
4.55
37.24
4.18
46.09
3.91
53.01
3.73
59.27
1.335
0.425
1.760
0.644
0.455
1.099

0.553
0.462
0.487
0.521
1.040
0.983
0.371
0.557
0.928
45.013
31.985
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

29.538
27.866
26.311
[Page - 26]
A] Introduction:
This project is on setting up of a shop/outlet for retailling/selling of various kinds of Fertilizer, Pesticide,
Seeds, implement etc for use of the farmers. This project has been prepared, keeping in view the guidelines
of Prime Minister's Employment Generation Pogramme (PMEGP) under which an entrepreneur can sought
financial assistance to start up this project. This project will require very minimum expenditure on fixed
assets. Capital Expenditure will be needed only for the store/shop/Stall (including furnitures and fixtures etc)

The Kisan Service/Product Centre will deal with various kinds of Fertilizer, Pesticide, Seeds, implement etc
for use of the farmers.

Tripura is endowed with varied ago-climate, which facilitates production of a wide variety of agricultural
commodities. There is growing demand for agricultural inputs like feed and fodder, inorganic fertilizers, biofertilizers. Biotechnology applications in agriculture have vast scope in production of seed, bio-control
agents, industrial harnessing of microbes for bakery products. Organic farming has highest potential in
Tripura as the pesticide and inorganic fertilizer application are less in India compared to industrial nations of
the world. The farmers can be encouraged and educated to switch over for organic farming. There is wide
scope for production and promotion of bio-pesticides and bio-control agents for protection of crops. The
enhanced agricultural production throws open opportunities for employment in marketing, storage and
warehousing facilities, Fertilizers, Pesticides etc. and other allied services.
2. Power
3. Water
400 Sq ft.
5 KW
20 Ltrs / Day
[Page-27]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own)
Misc. Fixed Assets:
0.00
2.50
0.00
0.00
0.80
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
3.30
0.30
3.60
(Rs. In Lakh)
Cost of items
[3 Months]
Staff Salary
[1 Months]
Receivables
[2 Months]
[1 Months]
3.00
0.10
1.00
0.10
4.20
Rs
7.80 Lakh
(Rs. In Lakh)
Urban
Rural
i.
5.46
4.68
ii.
Subsidy entitled:
1.95
2.73
iii.
0.39
7.80
0.39
7.80
Total

Monthly sales
Amount (Rs)
Items/services
1 Fertilizers
2 Pesticides
3 Others
Total
Rs
70000
50000
25000
145000
17.4 Lakh
[Page-28]

Assumptions:


25
7
13
10
%
%
%
%

100
17.40
12.00
108
18.79
12.96
115
20.01
13.80
120
20.88
14.40
125
21.75
15.00
Gross Profit (1-2):
5.40
5.83
6.21
6.48
6.75

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.00
1.20
0.24
0.10
0.10
0.10
1.74
0.00
1.28
0.26
0.11
0.11
0.11
1.86
0.00
1.37
0.27
0.11
0.11
0.11
1.99
0.00
1.47
0.29
0.12
0.12
0.12
2.13
0.00
1.57
0.31
0.13
0.13
0.13
2.28

Income Tax payable:
3.66
0.33
3.97
0.33
4.22
0.33
4.35
0.33
4.47
0.33
3.33
0.71
2.62
0.07
3.64
0.57
3.07
0.11
3.89
0.43
3.46
0.15
4.02
0.28
3.73
0.17
4.14
0.14
4.00
0.20

2.55
2.96
3.31
3.56
3.80
14.66
1.09
15.76
1.09
16.55
1.09
17.07
1.09
17.46
1.09
1.46
1.87
2.22
2.47
2.71
1.79
2.20
2.55
2.80
3.04

2.55
5.51
8.82
12.39
16.19
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
32 Months
[Page-29]

5 Years

5.46
4.37
3.28
2.18
1.09
1.09
1.09
1.09
1.09
1.09
4.37
3.28
2.18
1.09
0.00

1.80
1.66
1.52
1.38
1.23
3.66
3.97
4.22
4.35
4.47
2.03
2.39
2.78
3.16
3.62

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.390
5.460
1.950
3.330
0.330
11.460
3.640
0.330
3.970
3.888
0.330
4.218
4.018
0.330
4.348
4.139
0.330
4.469
Total
3.300
0.300
4.200
1.092
0.710
0.070
9.672
1.092
0.568
0.110
1.770
1.092
0.426
0.150
1.668
1.092
0.284
0.170
1.546
1.092
0.142
0.200
1.434
1.788
1.788
2.200
3.989
2.550
6.539
2.803
9.341
3.035
1.788
3.989
6.539
9.341
12.376
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-30]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.39
2.55
2.94
1.95
4.37
9.26
0.39
5.51
5.90
1.95
3.28
11.13
0.39
8.82
9.21
1.95
2.18
13.35
0.39
12.39
12.78
1.95
1.09
15.82
0.39
16.19
16.58
1.95
0.00
18.53
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.60
0.33
3.27
4.20
1.79
9.26
3.27
0.33
2.94
4.20
3.99
11.13
2.94
0.33
2.61
4.20
6.54
13.35
2.61
0.33
2.28
4.20
9.34
15.82
2.28
0.33
1.95
4.20
12.38
18.53
7.80
32.69
7.09
41.78
6.52
50.78
6.10
58.47
5.81
65.33
1.040
0.870
1.910
0.898
0.931
1.829

0.756
0.614
0.996
1.066
1.752
1.680
0.472
1.140
1.612
34.288
31.536
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
7.800

Fixed Cost:
100%
50%
Total

29.347
27.864
26.512
[Page - 31]
A] Introduction:
This project is on setting up of a Florist shop/outlet for retailling/selling of various kinds of Flowers, Bouquet,
Flower Buds, Seeds etc. and will also provide flower decoration services for homes as well as cars etc. for
any kind of events like marriage ceremony etc. This project has been prepared, keeping in view the
guidelines of Prime Minister's Employment Generation Pogramme (PMEGP) under which an entrepreneur
can sought financial assistance to start up this project. This project will require very minimum expenditure
on fixed assets. Capital Expenditure will be needed only for the store/shop/Stall furnitures and fixtures etc.

The Florist Shop will deal with various kinds of Flowers, Bouquet, Flower Buds, Seeds etc. and will also
provide flower decoration services for homes as well as cars etc. for any kind of events like marriage
ceremony etc.

The scarcity of flowers in the state has provided a golden opportunity for businessmen here to explore
floriculture along with florist shops, which has actually turned out to be a lucrative option. Sensing
opportunities in this sector, the local entrepreneurs have started entering the market. Heavy demand during
the festive and wedding seasons creates a good scope for a florist shop as an income generating activity
for unemployed youths. At present most of the florist shop is concentrated at the centre point of the state
capital Agartala and thus showing a good scope of such shops in other parts of the city and state as well.
2. Power
3. Water
100 Sq ft.
5 KW
200 Ltrs / Day
[Page-32]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented)
Misc. Fixed Assets:
0.00
0.00
0.00
0.50
1.00
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
1.50
0.30
1.80
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
[1 Months]
2.80
0.10
0.20
0.10
3.20
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total

Monthly sales
Amount (Rs)
Items/services
1 Flowers/Bouquet
2 Flower buds/seeds
3 Other Decoration services
Total
Rs
120000
30000
30000
180000
21.6 Lakh
[Page-33]

Assumptions:


25
7
13
10
%
%
%
%

100
21.60
16.80
108
23.33
18.14
115
24.84
19.32
120
25.92
20.16
125
27.00
21.00
Gross Profit (1-2):
4.80
5.18
5.52
5.76
6.00

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.36
1.20
0.24
0.10
0.10
0.05
2.05
0.39
1.28
0.26
0.11
0.11
0.05
2.19
0.41
1.37
0.27
0.11
0.11
0.06
2.35
0.44
1.47
0.29
0.12
0.12
0.06
2.51
0.47
1.57
0.31
0.13
0.13
0.07
2.69

Income Tax payable:
2.75
0.15
2.99
0.15
3.17
0.15
3.25
0.15
3.31
0.15
2.60
0.46
2.15
0.02
2.84
0.36
2.48
0.05
3.02
0.27
2.75
0.08
3.10
0.18
2.92
0.09
3.16
0.09
3.07
0.11

2.13
2.43
2.67
2.83
2.96

9.86
0.70
10.40
0.70
10.75
0.70
10.91
0.70
10.97
0.70
1.43
1.73
1.97
2.13
2.26
1.58
1.88
2.12
2.28
2.41

2.13
4.56
7.23
10.05
13.01
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
26 Months
[Page-34]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
2.75
2.99
3.17
3.25
3.31
2.38
2.81
3.26
3.68
4.19

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
2.600
0.150
7.750
2.841
0.150
2.991
3.023
0.150
3.173
3.099
0.150
3.249
3.163
0.150
3.313
Total
1.500
0.300
3.200
0.700
0.455
0.015
6.170
0.700
0.364
0.050
1.114
0.700
0.273
0.080
1.053
0.700
0.182
0.090
0.972
0.700
0.091
0.110
0.901
1.580
1.580
1.877
3.457
2.120
5.576
2.277
7.853
2.412
1.580
3.457
5.576
7.853
10.265
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-35]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
2.13
2.38
1.25
2.80
6.43
0.25
4.56
4.81
1.25
2.10
8.16
0.25
7.23
7.48
1.25
1.40
10.13
0.25
10.05
10.30
1.25
0.70
12.25
0.25
13.01
13.26
1.25
0.00
14.51
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.80
0.15
1.65
3.20
1.58
6.43
1.65
0.15
1.50
3.20
3.46
8.16
1.50
0.15
1.35
3.20
5.58
10.13
1.35
0.15
1.20
3.20
7.85
12.25
1.20
0.15
1.05
3.20
10.26
14.51
5.00
42.60
4.55
53.39
4.18
63.86
3.91
72.33
3.73
79.49
0.965
0.845
1.810
0.514
0.904
1.418

0.423
0.332
0.967
1.035
1.390
1.367
0.241
1.108
1.349
39.693
32.167
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

30.469
29.619
28.931
[Page - 36]
A] Introduction:
This project is on setting up of an Ice Cream Parlour with Franchisee from any reputed chain of Ice cream
parlours or by any self owned brand. This project has been prepared, keeping in view the guidelines of
Prime Minister's Employment Generation Pogramme (PMEGP) under which an entrepreneur can sought
financial assistance to start up this project.

The Ice cream Parlour will deal with various kinds/flavours of Ice Creams (viz. Vanilla, Chocolate,
Pineapple, Cashew, Orange etc.)

The ice cream market in Agartala is growing at around 15 per cent year-on-year and is expected to expand
further with the increase in number of markets/Shopping complexes and the ever-growing retail sector. With
a rapidly growing young earning population, rising disposable incomes, change in taste and the spending
capacity on leisure is leading to a surge in the Ice Cream market. Compared to the other developed
markets, ice cream consumption is quite low and therefore offers great potential especially with plethora of
new retail formats available today and openness among consumers with regards to these global formats
and consumption pattern.
2. Power
3. Water
400 Sq ft.
20 KW
500 Ltrs / Day
[Page-37]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented)
Brand/Franchisee Fee:
a. Refregirators/Storage Boxes
b. Mixer
c. Utensils/Glasswares/Containers etc.
d. Dices and other misc. tools/equipments etc.
Misc. Fixed Assets:
0.00
0.00
1.00
3.20
250000
20000
30000
20000
1.50
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
5.70
0.30
6.00
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
[1 Months]

3.00
0.50
0.30
0.20
4.00
Rs
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total

Monthly sales
Amount (Rs)
Items/services
1 Retail Sales
2 Bulk Supplies
3 Others
Total
Rs
180000
50000
20000
250000
30 Lakh
[Page-38]

Assumptions:


25
7
13
10
%
%
%
%

100
30.00
18.00
108
32.40
19.44
115
34.50
20.70
120
36.00
21.60
125
37.50
22.50
12.00
12.96
13.80
14.40
15.00
0.00
6.00
0.60
0.20
0.20
0.10
7.10
0.00
6.42
0.64
0.21
0.21
0.11
7.60
0.00
6.87
0.69
0.23
0.23
0.11
8.13
0.00
7.35
0.74
0.25
0.25
0.12
8.70
0.00
7.86
0.79
0.26
0.26
0.13
9.31

Income Tax payable:
4.90
0.57
5.36
0.57
5.67
0.57
5.70
0.57
5.69
0.57
4.33
0.91
3.42
0.14
4.79
0.73
4.07
0.21
5.10
0.55
4.56
0.26
5.13
0.36
4.77
0.28
5.12
0.18
4.94
0.30

3.28
3.86
4.30
4.49
4.64
10.93
1.40
11.90
1.40
12.45
1.40
12.47
1.40
12.38
1.40
1.88
2.46
2.90
3.09
3.24
2.45
3.03
3.47
3.66
3.81

3.28
7.14
11.43
15.92
20.56
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.

Pay-Back Period:
31 Months
[Page-39]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
4.90
5.36
5.67
5.70
5.69
2.12
2.52
2.91
3.23
3.60

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
4.330
0.570
14.900
4.793
0.570
5.363
5.101
0.570
5.671
5.132
0.570
5.702
5.123
0.570
5.693
Total
5.700
0.300
4.000
1.400
0.910
0.140
12.450
1.400
0.728
0.210
2.338
1.400
0.546
0.260
2.206
1.400
0.364
0.280
2.044
1.400
0.182
0.300
1.882
2.450
2.450
3.025
5.475
3.465
8.940
3.658
12.598
3.811
2.450
5.475
8.940
12.598
16.410
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-40]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
3.28
3.78
2.50
5.60
11.88
0.50
7.14
7.64
2.50
4.20
14.34
0.50
11.43
11.93
2.50
2.80
17.23
0.50
15.92
16.42
2.50
1.40
20.32
0.50
20.56
21.06
2.50
0.00
23.56
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
6.00
0.57
5.43
4.00
2.45
11.88
5.43
0.57
4.86
4.00
5.48
14.34
4.86
0.57
4.29
4.00
8.94
17.23
4.29
0.57
3.72
4.00
12.60
20.32
3.72
0.57
3.15
4.00
16.41
23.56
10.00
32.80
9.09
42.41
8.36
51.37
7.82
57.42
7.45
62.28
1.480
3.550
5.030
1.298
3.799
5.097

1.116
0.934
4.064
4.349
5.180
5.283
0.752
4.653
5.405
50.655
48.726
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

47.739
48.092
48.702
[Page - 41]
A] Introduction:
This project is on setting up of a Fruit Juice Centre. This project has been prepared, keeping in view the
can sought financial assistance to start up this project.

The Fruit Juice Centre will deal with various seasonal fruits as well as fresh fruit juice, fruit drinks (30% fruit
content) and nectar drinks (25-95% fruit content).

The increasing awarenes of the importance of healthy living has resulted in a surge in the growth of the fruit
and fruit juice market of Tripura. The market for fruit and vegetable juice has grown at a steady rate over
last 5-6 years. This is largely due to increasing importance of living a healthy life, changes in consumption
patterns of people, avoidance of consuming bottled soft drinks etc. The market of fruit juice in Tripura has
grown both in qualitative as well as quantitive terms. This creates a good scope for such fruit juice stalls
preferably in high footfall areas like markets, shopping complexes, importants railway stations and bus
stops/stands etc.
2. Power
3. Water
100 Sq ft.
4 KW
300 Ltrs / Day
[Page-42]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented)
a. Refregirators/Storage Boxes
b. Mixer and grinder
c. Utensils/Glasswares/Containers etc.
d. Other misc. tools/equipments etc.
Misc. Fixed Assets:
0.00
0.00
0.00
1.35
100000
15000
10000
10000
1.50
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
2.85
0.40
3.25
(Rs. In Lakh)
Cost of items
[1 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
[1 Months]

1.50
0.10
0.10
0.05
1.75
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total

Monthly sales
Amount (Rs)
Items/services
1 Fruit Juices (100% fruit content)
2 Nectar Juice 925-95% fruit content)
3 Fruit drinks (30% fruit content)
Total
Rs
150000
20000
20000
190000
22.8 Lakh
[Page-43]

Assumptions:


25
7
13
10
%
%
%
%

100
22.80
18.00
108
24.62
19.44
115
26.22
20.70
120
27.36
21.60
125
28.50
22.50
Gross Profit (1-2):
4.80
5.18
5.52
5.76
6.00

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.00
1.20
0.30
0.20
0.10
0.10
1.90
0.00
1.28
0.32
0.21
0.11
0.11
2.03
0.00
1.37
0.34
0.23
0.11
0.11
2.18
0.00
1.47
0.37
0.25
0.12
0.12
2.33
0.00
1.57
0.39
0.26
0.13
0.13
2.49

Income Tax payable:
2.90
0.29
3.15
0.29
3.34
0.29
3.43
0.29
3.51
0.29
2.62
0.46
2.16
0.02
2.87
0.36
2.50
0.05
3.06
0.27
2.79
0.08
3.15
0.18
2.97
0.10
3.22
0.09
3.13
0.12

2.14
2.45
2.71
2.87
3.01

9.39
0.70
9.96
0.70
10.32
0.70
10.47
0.70
10.57
0.70
1.44
1.75
2.01
2.17
2.31
1.73
2.04
2.29
2.45
2.60

2.14
4.59
7.30
10.16
13.18
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
26 Months
[Page-44]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
2.90
3.15
3.34
3.43
3.51
2.51
2.96
3.44
3.89
4.44

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
2.615
0.285
7.900
2.866
0.285
3.151
3.060
0.285
3.345
3.147
0.285
3.432
3.224
0.285
3.509
Total
2.850
0.400
1.750
0.700
0.455
0.020
6.175
0.700
0.364
0.050
1.114
0.700
0.273
0.080
1.053
0.700
0.182
0.100
0.982
0.700
0.091
0.120
0.911
1.725
1.725
2.037
3.762
2.292
6.054
2.450
8.504
2.598
1.725
3.762
6.054
8.504
11.103
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-45]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
2.14
2.39
1.25
2.80
6.44
0.25
4.59
4.84
1.25
2.10
8.19
0.25
7.30
7.55
1.25
1.40
10.20
0.25
10.16
10.41
1.25
0.70
12.36
0.25
13.18
13.43
1.25
0.00
14.68
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.25
0.29
2.97
1.75
1.73
6.44
2.97
0.29
2.68
1.75
3.76
8.19
2.68
0.29
2.40
1.75
6.05
10.20
2.40
0.29
2.11
1.75
8.50
12.36
2.11
0.29
1.83
1.75
11.10
14.68
5.00
42.80
4.55
53.95
4.18
64.74
3.91
73.32
3.73
80.88
0.740
0.950
1.690
0.649
1.017
1.666

0.558
0.467
1.088
1.164
1.646
1.631
0.376
1.245
1.621
36.819
34.579
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

32.977
32.209
31.599
[Page - 46]
A] Introduction:
This project is on starting a lunck packet/box delivery business mainly in urban and suburban areas
targeting persons/officials and households not having enough time, or cook/servant/arrangement for
cooking their meals. This project has been prepared, keeping in view the guidelines of Prime Minister's
Employment Generation Pogramme (PMEGP) under which an entrepreneur can sought financial assistance
to start up this project.

This project will deliver/supply breakfast/lunch/dinner packets/boxes of both veg and non-veg category on
demand to officials and households of nearby areas.

A box lunch delivery service is a welcome treat for workers who have neither the time to pack snacks before
they leave for the office, nor the budget to afford restaurant/hotel meals and take-out fare on a daily basis.
This service is also useful for households having all working members and doesnot get ample time to
prepare their food in day times. This service also appeals to employees who typically work at their desks
during lunch, or who don't have easy access to local eateries. This concept is not very new in many cities of
India but for Tripura it is a very new concept and has a very good scope.
2. Power
3. Water
300 Sq ft.
15 KW
1000 Ltrs / Day
[Page-47]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented/Own)
a. Refregirators
(2 nos)
25000
b. Mixer and grinder
15000
c. Utensils/Containers etc.
20000
d. Oven (Gas and electric)
20000
e. Other misc. tools/equipments etc.
20000
Misc. Fixed Assets:
0.00
0.00
0.00
1.00
1.00
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
2.00
0.40
2.40
(Rs. In Lakh)
Cost of items
[2 Months]
Staff/Delivery boys Salary
[2 Months]
Receivables
[1 Months]
[1 Months]

1.00
0.50
1.50
0.10
3.10
Rs
5.50 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.85
3.30
ii.
Subsidy entitled:
1.38
1.93
iii.
0.28
5.50
0.28
5.50
Total

Monthly sales
Amount (Rs)
Items/services
1 Breakfast/Lunch/Dinner Boxes/Packets
2 Cash Sales to local/walking customers
Total
Rs
100000
15000
115000
13.8 Lakh
[Page-48]

Assumptions:


25
7
13
10
%
%
%
%

100
13.80
6.00
108
14.90
6.48
115
15.87
6.90
120
16.56
7.20
125
17.25
7.50
Gross Profit (1-2):
7.80
8.42
8.97
9.36
9.75

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
3.00
0.30
0.20
0.20
0.10
4.40
0.64
3.21
0.32
0.21
0.21
0.11
4.71
0.69
3.43
0.34
0.23
0.23
0.11
5.04
0.74
3.68
0.37
0.25
0.25
0.12
5.39
0.79
3.93
0.39
0.26
0.26
0.13
5.77

Income Tax payable:
3.40
0.20
3.72
0.20
3.93
0.20
3.97
0.20
3.98
0.20
3.20
0.50
2.70
0.07
3.52
0.40
3.12
0.11
3.73
0.30
3.43
0.14
3.77
0.20
3.57
0.16
3.78
0.10
3.68
0.17

2.63
3.01
3.29
3.41
3.51
19.05
0.77
20.17
0.77
20.74
0.77
20.59
0.77
20.36
0.77
1.86
2.24
2.52
2.64
2.74
2.06
2.44
2.72
2.84
2.94

2.63
5.64
8.93
12.34
15.85
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
23 Months
[Page-49]

5 Years

3.85
3.08
2.31
1.54
0.77
0.77
0.77
0.77
0.77
0.77
3.08
2.31
1.54
0.77
0.00

1.27
1.17
1.07
0.97
0.87
3.40
3.72
3.93
3.97
3.98
2.68
3.17
3.67
4.09
4.58

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.275
3.850
1.375
3.200
0.200
8.900
3.516
0.200
3.716
3.732
0.200
3.932
3.770
0.200
3.970
3.782
0.200
3.982
Total
2.000
0.400
3.100
0.770
0.501
0.070
6.841
0.770
0.400
0.110
1.280
0.770
0.300
0.140
1.210
0.770
0.200
0.160
1.130
0.770
0.100
0.170
1.040
2.060
2.060
2.436
4.495
2.722
7.217
2.840
10.057
2.942
2.060
4.495
7.217
10.057
12.999
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-50]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.28
2.63
2.90
1.38
3.08
7.36
0.28
5.64
5.91
1.38
2.31
9.60
0.28
8.93
9.20
1.38
1.54
12.12
0.28
12.34
12.61
1.38
0.77
14.76
0.28
15.85
16.12
1.38
0.00
17.50
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.40
0.20
2.20
3.10
2.06
7.36
2.20
0.20
2.00
3.10
4.50
9.60
2.00
0.20
1.80
3.10
7.22
12.12
1.80
0.20
1.60
3.10
10.06
14.76
1.60
0.20
1.40
3.10
13.00
17.50
5.50
47.81
5.00
60.12
4.60
71.58
4.30
79.32
4.10
85.70
1.301
1.900
3.201
0.600
2.033
2.633

0.500
0.400
2.175
2.328
2.676
2.728
0.300
2.491
2.791
48.489
41.475
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.500

Fixed Cost:
100%
50%
Total

40.490
40.728
41.201
[Page - 51]
A] Introduction:
This project is on setting up of a glass cutting and selling unit. This project has been prepared, keeping in
entrepreneur can sought financial assistance to start up this project.

This glass cutting and selling unit will deal in retailing of glass of various size and shape which are used in a
variety of furniture, doors, windows etc.

According to the Master Guide to Indian Glass, the demand for flat glass has increased at an average
annual rate of 12% to 15% for the past 2-3 years and, over the long term, is expected to grow at around
3.8% per year. The demand for processed glass has also grown by more than 30% annually in recent
years.
The
construction and automotive industries are the most important consuming sectors: a good portion of land in
Tripura is earmarked for upcoming residential buildings, office buildings, mmarkets, shopping malls etc..
Nowadays, taking climate, safety, sound attenuation, energy conservation and aesthetics into consideration,
builders are opting for more glass in their construction. The glass revolution is also taking place in the
automotive industry which is predicted to grow following an 8% cut in excise duty on vehicles and the easy
availability of flexible automobile loans.
Thus, it can be said
that such kind of a unit is prospective in bot urban and suburban areas of Tripura
2. Power
3. Water
1000 Sq ft.
25 KW
300 Ltrs / Day
[Page-52]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
vi.
(Rs. In Lakh)
Land:
(Rented/Own/Leased)
a. Glass Cutting machine
120000
b. Other misc. tools/equipments etc.
20000
Misc. Fixed Assets:
Total
2.00
3.40

2. Working Capital:
i.
ii.
iii.
iv.
0.00
0.00
0.00
1.40
0.30
3.70
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[2 Months]
Receivables
[1 Months]
[1 Months]

4.00
0.50
1.50
0.30
6.30
Rs
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total

Monthly sales
Amount (Rs)
Items/services
1 Glass (cut glass in various shapes and size)
2 Wholeselling
Total
Rs
175000
120000
295000
35.4 Lakh
[Page-53]

Assumptions:


25
7
13
10
%
%
%
%

100
35.40
24.00
108
38.23
25.92
115
40.71
27.60
120
42.48
28.80
125
44.25
30.00
11.40
12.31
13.11
13.68
14.25
0.60
3.00
0.30
0.20
0.20
0.10
4.40
0.64
3.21
0.32
0.21
0.21
0.11
4.71
0.69
3.43
0.34
0.23
0.23
0.11
5.04
0.74
3.68
0.37
0.25
0.25
0.12
5.39
0.79
3.93
0.39
0.26
0.26
0.13
5.77

Income Tax payable:
7.00
0.34
7.60
0.34
8.07
0.34
8.29
0.34
8.48
0.34
6.66
0.91
5.75
0.45
7.26
0.73
6.54
0.61
7.73
0.55
7.19
0.74
7.95
0.36
7.59
0.82
8.14
0.18
7.96
0.90

5.30
5.93
6.45
6.77
7.06
14.97
1.40
15.50
1.40
15.84
1.40
15.93
1.40
15.96
1.40
3.90
4.53
5.05
5.37
5.66
4.24
4.87
5.39
5.71
6.00

5.30
11.23
17.67
24.44
31.50
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.

Pay-Back Period:
21 Months
[Page-54]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
7.00
7.60
8.07
8.29
8.48
3.03
3.57
4.15
4.70
5.36

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
6.660
0.340
17.000
7.264
0.340
7.604
7.732
0.340
8.072
7.950
0.340
8.290
8.142
0.340
8.482
Total
3.400
0.300
6.300
1.400
0.910
0.450
12.760
1.400
0.728
0.610
2.738
1.400
0.546
0.740
2.686
1.400
0.364
0.820
2.584
1.400
0.182
0.900
2.482
4.240
4.240
4.866
9.106
5.386
14.492
5.706
20.198
6.000
4.240
9.106
14.492
20.198
26.199
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-55]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
5.30
5.80
2.50
5.60
13.90
0.50
11.23
11.73
2.50
4.20
18.43
0.50
17.67
18.17
2.50
2.80
23.47
0.50
24.44
24.94
2.50
1.40
28.84
0.50
31.50
32.00
2.50
0.00
34.50
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.70
0.34
3.36
6.30
4.24
13.90
3.36
0.34
3.02
6.30
9.11
18.43
3.02
0.34
2.68
6.30
14.49
23.47
2.68
0.34
2.34
6.30
20.20
28.84
2.34
0.34
2.00
6.30
26.20
34.50
10.00
53.00
9.09
65.19
8.36
77.09
7.82
86.56
7.45
94.75
1.850
1.900
3.750
1.068
2.033
3.101

0.886
0.704
2.175
2.328
3.061
3.032
0.522
2.491
3.013
34.884
28.968
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

27.496
26.777
26.207
[Page - 56]
A] Introduction:
Wrought articles in furniture industry are becoming more popular. The articles like chairs, sofas, tables and
beds are made in quite attractive models with different designs on their arms and backs. Wooden furniture
after some period is worn out due to defects in wood quality and normal wear and tear. Due to elegant
appearance, durability and innovative designs, wrought iron furniture is becoming
popular in modern society. They are fast replacing the conventional wooden tables, chairs, sofas and
beds.. This project has been prepared, keeping in view the guidelines of Prime Minister's Employment
Generation Pogramme (PMEGP) under which an entrepreneur can sought financial assistance to start up
this project.

This project will deal in wrought furniture viz. bed, chair, table, stands, almirah, showcase, devaan, etc.
made of iron, steel, aluminium etc.

Wrought iron/aluminium/steel furniture is becoming commonplace in contemporary interior dcor, especially
at home, because of its elegant look that compliments contemporary designs and timelessness that adds
charm to living environment. With increase in the population and overall development that has taken place
in the state, the number of educational institutions, hospitals, commercial establishments and offices are
widely using chairs, tables, sofas and beds. This is creating good market potential in urban and semi-urban
areas. As already explained, due to certain specific advantages, wrought iron furniture is fast replacing
conventional wooden items. Apart from the domestic market, there is also export market for quality wrought
iron furniture.
2. Power
3. Water
1000 Sq ft.
25 KW
100 Ltrs / Day
[Page-57]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
vi.
(Rs. In Lakh)
Land:
(Rented/Own/Leased)
Show/Misc. Fixed Assets:
Total
0.00
0.00
0.00
0.20
2.00

0.30
2.50
2. Working Capital:
i.
ii.
iii.
iv.
2.20
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[2 Months]
Receivables
[1 Months]
[1 Months]

5.00
0.70
1.50
0.30
7.50
Rs
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total

Expected Monthly sales
Amount (Rs)
Items/services
1 Wrought Furnitures
Total
Rs
350000
350000
42 Lakh
[Page-58]

Assumptions:


25
7
13
10
%
%
%
%

100
42.00
30.00
108
45.36
32.40
115
48.30
34.50
120
50.40
36.00
125
52.50
37.50
12.00
12.96
13.80
14.40
15.00
1.20
4.20
0.30
0.20
0.20
0.10
6.20
1.28
4.49
0.32
0.21
0.21
0.11
6.63
1.37
4.81
0.34
0.23
0.23
0.11
7.10
1.47
5.15
0.37
0.25
0.25
0.12
7.60
1.57
5.51
0.39
0.26
0.26
0.13
8.13

Income Tax payable:
5.80
0.22
6.33
0.22
6.70
0.22
6.80
0.22
6.87
0.22
5.58
0.91
4.67
0.27
6.11
0.73
5.38
0.38
6.48
0.55
5.94
0.49
6.58
0.36
6.22
0.54
6.65
0.18
6.47
0.60

4.40
5.00
5.45
5.68
5.87
10.48
1.40
11.02
1.40
11.27
1.40
11.27
1.40
11.18
1.40
3.00
3.60
4.05
4.28
4.47
3.22
3.82
4.27
4.50
4.69

4.40
9.40
14.84
20.52
26.40
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.

Pay-Back Period:
26 Months
[Page-59]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
5.80
6.33
6.70
6.80
6.87
2.51
2.97
3.44
3.86
4.34

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
5.580
0.220
15.800
6.106
0.220
6.326
6.482
0.220
6.702
6.585
0.220
6.805
6.653
0.220
6.873
Total
2.200
0.300
7.500
1.400
0.910
0.270
12.580
1.400
0.728
0.380
2.508
1.400
0.546
0.490
2.436
1.400
0.364
0.540
2.304
1.400
0.182
0.600
2.182
3.220
3.220
3.818
7.038
4.266
11.304
4.501
15.804
4.691
3.220
7.038
11.304
15.804
20.495
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-60]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
4.40
4.90
2.50
5.60
13.00
0.50
9.40
9.90
2.50
4.20
16.60
0.50
14.84
15.34
2.50
2.80
20.64
0.50
20.52
21.02
2.50
1.40
24.92
0.50
26.40
26.90
2.50
0.00
29.40
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.50
0.22
2.28
7.50
3.22
13.00
2.28
0.22
2.06
7.50
7.04
16.60
2.06
0.22
1.84
7.50
11.30
20.64
1.84
0.22
1.62
7.50
15.80
24.92
1.62
0.22
1.40
7.50
20.50
29.40
10.00
44.00
9.09
54.98
8.36
65.12
7.82
72.68
7.45
78.79
2.330
2.500
4.830
0.948
2.675
3.623

0.766
0.584
2.862
3.063
3.628
3.647
0.402
3.277
3.679
45.437
36.416
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

35.124
34.891
34.865
[Page - 61]
A] Introduction:
This project is on setting up of a plastic household goods shop. This project has been prepared, keeping in
entrepreneur can sought financial assistance to start up this project.

This project will deal in plastic made household goods viz. Chairs, tables, buckets, mugs, containers, pots,
toys, etc.

Plastic household goods are becoming commonplace in contemporary interior dcor as well as kitchen, at
home as well as commercial places, because of its elegant look that compliments contemporary designs
and timelessness that adds charm to living environment, light in weight, cheap etc.. With increase in the
population and overall development that has taken place in the state, the number of educational institutions,
hospitals, commercial establishments, households and offices are widely using chairs, tables, made of
plastics. This is creating good market potential in urban and semi-urban areas. As already explained, due
to certain specific advantages, plastic is fast replacing conventional wooden/aluminium/steel/iron items.
2. Power
3. Water
400 Sq ft.
15 KW
50 Ltrs / Day
[Page-62]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
vi.
(Rs. In Lakh)
Land:
(Rented/Own/Leased)
Show/Misc. Fixed Assets:
Total
0.00
0.00
0.00
0.00
1.00

0.20
1.20
2. Working Capital:
i.
ii.
iii.
iv.
1.00
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[2 Months]
Receivables
[1 Months]
[1 Months]

3.50
0.20
0.50
0.10
4.30
Rs
5.50 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.85
3.30
ii.
Subsidy entitled:
1.38
1.93
iii.
0.28
5.50
0.28
5.50
Total

Expected Monthly sales
Amount (Rs)
Items/services
1 Plastic Household goods
Total
Rs
225000
225000
27 Lakh
[Page-63]

Assumptions:


25
7
13
10
%
%
%
%

100
27.00
21.00
108
29.16
22.68
115
31.05
24.15
120
32.40
25.20
125
33.75
26.25
Gross Profit (1-2):
6.00
6.48
6.90
7.20
7.50

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
1.20
0.30
0.20
0.20
0.10
2.60
0.64
1.28
0.32
0.21
0.21
0.11
2.78
0.69
1.37
0.34
0.23
0.23
0.11
2.98
0.74
1.47
0.37
0.25
0.25
0.12
3.19
0.79
1.57
0.39
0.26
0.26
0.13
3.41

Income Tax payable:
3.40
0.10
3.70
0.10
3.92
0.10
4.01
0.10
4.09
0.10
3.30
0.50
2.80
0.08
3.60
0.40
3.20
0.12
3.82
0.30
3.52
0.15
3.91
0.20
3.71
0.17
3.99
0.10
3.89
0.19

2.72
3.08
3.37
3.54
3.70
10.07
0.77
10.55
0.77
10.86
0.77
10.94
0.77
10.97
0.77
1.95
2.31
2.60
2.77
2.93
2.05
2.41
2.70
2.87
3.03

2.72
5.80
9.17
12.71
16.42
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
23 Months
[Page-64]

5 Years

3.85
3.08
2.31
1.54
0.77
0.77
0.77
0.77
0.77
0.77
3.08
2.31
1.54
0.77
0.00

1.27
1.17
1.07
0.97
0.87
3.40
3.70
3.92
4.01
4.09
2.68
3.16
3.67
4.14
4.70

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.275
3.850
1.375
3.300
0.100
8.900
3.598
0.100
3.698
3.823
0.100
3.923
3.915
0.100
4.015
3.992
0.100
4.092
Total
1.000
0.200
4.300
0.770
0.501
0.080
6.851
0.770
0.400
0.120
1.290
0.770
0.300
0.150
1.220
0.770
0.200
0.170
1.140
0.770
0.100
0.190
1.060
2.050
2.050
2.408
4.457
2.703
7.160
2.875
10.035
3.032
2.050
4.457
7.160
10.035
13.067
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-65]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.28
2.72
2.99
1.38
3.08
7.45
0.28
5.80
6.07
1.38
2.31
9.76
0.28
9.17
9.45
1.38
1.54
12.36
0.28
12.71
12.99
1.38
0.77
15.13
0.28
16.42
16.69
1.38
0.00
18.07
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.20
0.10
1.10
4.30
2.05
7.45
1.10
0.10
1.00
4.30
4.46
9.76
1.00
0.10
0.90
4.30
7.16
12.36
0.90
0.10
0.80
4.30
10.03
15.13
0.80
0.10
0.70
4.30
13.07
18.07
5.50
49.45
5.00
61.56
4.60
73.34
4.30
82.46
4.10
90.32
1.201
1.000
2.201
0.500
1.070
1.570

0.400
0.300
1.145
1.225
1.545
1.525
0.200
1.311
1.511
39.291
29.808
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.500

Fixed Cost:
100%
50%
Total

28.257
27.531
26.967
[Page - 66]
A] Introduction:
This project is on setting up of a Spectacle Shop. This project has been prepared, keeping in view the
can sought financial assistance to start up this project. This project will not require any major fixed assets
like Machies/equipment and hence amount of fixed capital required will be minimum but required for only
furnitures and fixtures etc. for the shop/outlet/store.

The products will be Lens, Spectacles, Frames, Sunglasses, etc.

The market for optical products in Tripura - including ophthalmic, fashion and contact lens segments - is
estimated to be about Rs. 5 crore (annual).
The frames market is largely unorganized, with only 5% share of the organized segment. Tripura has
always been dependent in outside market in the eyeglasses sector, for hinges, ophthalmic lenses as well as
for acetate frames, as these products could not be economically made in this region based on internal
demand alone. Chinese products have captured a major share (70-80 percent) of frames market.
The contact lens market recorded Rs. 10 lakh sales in 2012, growing at 20 per cent - a healthy rate
compared to less developed markets around the world. However, the market penetration of contact lens
remains extremely low (just 2%) in Tripura , compared to other states.
The sunglasses market, growing steadily in the last five years, is further segmented by price. The midpriced segment (Rs. 700 to Rs. 2000) accounts for almost half of the market, whereas high end and
premium sunglasses account for 5% and 10% of the market. The high and premium segments are growing
faster than the rate of overall market growth.
2. Power
3. Water
200 Sq ft.
10 KW
100 Ltrs / Day
[Page-67]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented)
Misc. Fixed Assets:
0.00
0.00
0.00
0.10
2.50
Total
vi.
2.60

2. Working Capital:
i.
ii.
iii.
iv.
0.50
3.10
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
[1 Months]
2.50
0.10
0.50
0.30
3.40
Rs
6.50 Lakh
(Rs. In Lakh)
Urban
Rural
i.
4.55
3.90
ii.
Subsidy entitled:
1.63
2.28
iii.
0.33
6.50
0.33
6.50
Total

Monthly sales
Amount (Rs)
Items/services
1
2
3
4
Lens
Frames
Contact Lens
Sunglasses
Total
Rs
50000
75000
20000
25000
170000
20.4 Lakh
[Page-68]

Assumptions:


25
7
13
10
%
%
%
%

100
20.40
15.00
108
22.03
16.20
115
23.46
17.25
120
24.48
18.00
125
25.50
18.75
Gross Profit (1-2):
5.40
5.83
6.21
6.48
6.75

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.50
1.20
0.30
0.10
0.20
0.10
2.40
0.54
1.28
0.32
0.11
0.21
0.11
2.57
0.57
1.37
0.34
0.11
0.23
0.11
2.75
0.61
1.47
0.37
0.12
0.25
0.12
2.94
0.66
1.57
0.39
0.13
0.26
0.13
3.15

Income Tax payable:
3.00
0.26
3.26
0.26
3.46
0.26
3.54
0.26
3.60
0.26
2.74
0.59
2.15
0.02
3.00
0.47
2.53
0.05
3.20
0.35
2.85
0.09
3.28
0.24
3.04
0.11
3.34
0.12
3.23
0.12

2.13
2.48
2.76
2.93
3.11
10.43
0.91
11.26
0.91
11.75
0.91
11.98
0.91
12.18
0.91
1.22
1.57
1.85
2.02
2.20
1.48
1.83
2.11
2.28
2.46

2.13
4.61
7.37
10.30
13.41
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
32 Months
[Page-69]

5 Years

4.55
3.64
2.73
1.82
0.91
0.91
0.91
0.91
0.91
0.91
3.64
2.73
1.82
0.91
0.00

1.50
1.38
1.26
1.15
1.03
3.00
3.26
3.46
3.54
3.60
2.00
2.36
2.74
3.09
3.50

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.325
4.550
1.625
2.740
0.260
9.500
3.004
0.260
3.264
3.202
0.260
3.462
3.280
0.260
3.540
3.344
0.260
3.604
Total
2.600
0.500
3.400
0.910
0.592
0.020
8.022
0.910
0.473
0.050
1.433
0.910
0.355
0.090
1.355
0.910
0.237
0.110
1.257
0.910
0.118
0.120
1.148
1.479
1.479
1.831
3.309
2.107
5.417
2.283
7.700
2.456
1.479
3.309
5.417
7.700
10.156
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-70]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.33
2.13
2.45
1.63
3.64
7.72
0.33
4.61
4.93
1.63
2.73
9.29
0.33
7.37
7.69
1.63
1.82
11.14
0.33
10.30
10.62
1.63
0.91
13.16
0.33
13.41
13.73
1.63
0.00
15.36
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.10
0.26
2.84
3.40
1.48
7.72
2.84
0.26
2.58
3.40
3.31
9.29
2.58
0.26
2.32
3.40
5.42
11.14
2.32
0.26
2.06
3.40
7.70
13.16
2.06
0.26
1.80
3.40
10.16
15.36
6.50
32.75
5.91
41.99
5.44
50.73
5.08
57.74
4.84
64.12
1.352
0.950
2.302
0.733
1.017
1.750

0.615
0.497
1.088
1.164
1.703
1.660
0.378
1.245
1.624
43.412
34.898
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
6.500

Fixed Cost:
100%
50%
Total

32.965
31.929
31.057
[Page - 71]
A] Introduction:
This project is on setting up of a Aluminium made Doors & Windows. This project has been prepared,
keeping in view the guidelines of Prime Minister's Employment Generation Pogramme (PMEGP) under
which an entrepreneur can sought financial assistance to start up this project.

The products will be Aluminium Doors, Windows, Channels, Partitions, frames, pannels, stands, pillars etc.

Aluminium made doors, partitions and windows is becoming commonplace in contemporary interior dcor,
especially at home, as well as in offices because of its elegant look that compliments contemporary designs
and timelessness that adds charm to living environment, it is cheap as compared to wood, is light in weight.
With increase in the population and overall development that has taken place in the state, the number of
educational institutions, hospitals, commercial establishments and offices are widely using aluminium made
doors, partitions, windows, railings etc. This is creating good market potential in urban and semi-urban
areas. As already explained, due to certain specific advantages, aluminium is fast replacing conventional
wooden items. Apart from the domestic market, there is also export market for quality aluminium products.
2. Power
3. Water
1000 Sq ft.
15 KW
100 Ltrs / Day
[Page-72]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Rented/leased)
[handtools]
Misc. Fixed Assets:
0.00
0.00
0.00
0.20
2.00
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
2.20
0.80
3.00
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Months]
[1 Months]
4.00
0.20
0.50
0.30
5.00
Rs
8.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
5.60
4.80
ii.
Subsidy entitled:
2.00
2.80
iii.
0.40
8.00
0.40
8.00
Total

Monthly sales
Amount (Rs)
Items/services
1 Doors
2 Windows
3 Channels, Railings, Partitions etc.
Total
Rs
80000
120000
70000
270000
32.4 Lakh
[Page-73]

Assumptions:


25
7
13
10
%
%
%
%

100
32.40
24.00
108
34.99
25.92
115
37.26
27.60
120
38.88
28.80
125
40.50
30.00
Gross Profit (1-2):
8.40
9.07
9.66
10.08
10.50

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
1.20
2.40
0.30
0.10
0.20
0.10
4.30
1.28
2.57
0.32
0.11
0.21
0.11
4.60
1.37
2.75
0.34
0.11
0.23
0.11
4.92
1.47
2.94
0.37
0.12
0.25
0.12
5.27
1.57
3.15
0.39
0.13
0.26
0.13
5.64

Income Tax payable:
4.10
0.22
4.47
0.22
4.74
0.22
4.81
0.22
4.86
0.22
3.88
0.73
3.15
0.12
4.25
0.58
3.67
0.17
4.52
0.44
4.08
0.21
4.59
0.29
4.30
0.23
4.64
0.15
4.50
0.25

3.03
3.50
3.87
4.07
4.25

9.36
1.12
10.00
1.12
10.39
1.12
10.47
1.12
10.49
1.12
1.91
2.38
2.75
2.95
3.13
2.13
2.60
2.97
3.17
3.35

3.03
6.53
10.40
14.47
18.72
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
28 Months
[Page-74]

5 Years

5.60
4.48
3.36
2.24
1.12
1.12
1.12
1.12
1.12
1.12
4.48
3.36
2.24
1.12
0.00

1.85
1.70
1.56
1.41
1.27
4.10
4.47
4.74
4.81
4.86
2.22
2.63
3.04
3.41
3.84

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.400
5.600
2.000
3.880
0.220
12.100
4.251
0.220
4.471
4.517
0.220
4.737
4.592
0.220
4.812
4.644
0.220
4.864
Total
2.200
0.800
5.000
1.120
0.728
0.120
9.968
1.120
0.582
0.170
1.872
1.120
0.437
0.210
1.767
1.120
0.291
0.230
1.641
1.120
0.146
0.250
1.516
2.132
2.132
2.599
4.731
2.970
7.701
3.171
10.872
3.348
2.132
4.731
7.701
10.872
14.220
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-75]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.40
3.03
3.43
2.00
4.48
9.91
0.40
6.53
6.93
2.00
3.36
12.29
0.40
10.40
10.80
2.00
2.24
15.04
0.40
14.47
14.87
2.00
1.12
17.99
0.40
18.72
19.12
2.00
0.00
21.12
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.00
0.22
2.78
5.00
2.13
9.91
2.78
0.22
2.56
5.00
4.73
12.29
2.56
0.22
2.34
5.00
7.70
15.04
2.34
0.22
2.12
5.00
10.87
17.99
2.12
0.22
1.90
5.00
14.22
21.12
8.00
37.90
7.27
48.11
6.69
57.85
6.25
65.11
5.96
71.26
2.148
1.550
3.698
0.802
1.659
2.461

0.657
0.511
1.775
1.899
2.431
2.410
0.366
2.032
2.397
47.422
35.501
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
8.000

Fixed Cost:
100%
50%
Total

33.919
33.369
33.017
[Page - 76]
A] Introduction:
There has been increasing demand for horticultural crops more particularly fruit and ornamental ones in both
urban and rural areas of India. With this, the demand for good quality planting materials has gone up and
hence the nursery business has developed rapidly in the recent years in our country. Nursery product is no
longer restricted to orchards or large parks and gardens. It has entered into high rise buildings, offices,
factories, business houses, hospitals, hotels, backyards, roadsides in cities, roof tops, etc. for decoration
purpose. Heavy demand is observed during festive seasons and seasons of fairs and melas. Ornamental
nursery business has, therefore, come up in a large scale in areas near city and towns.

The product choice will primarily depend on the market demand in nearby areas. For wider market coverage,the
choice may be dependent on market studies in the desired areas. Varieties of various ornamental plants like
shade loving foliage plants, flowering plants, creepers, plants suitable for parks, gardens and roadside
plantations, offices, business houses, hospitals, residential buildings, etc. may be propagated in the
nursery.Planting materials such as seedlings of flowers, bulbs, corms, etc. may also be produced.

The nursery businees have huge potential in the local and national market. Besides, this business have
also good maket potentiality in the export market. In the state of Tripura this businees is having good
both in public and private sector. Due to over urbanization, the demand of the plant (flowers/ornamentals)
and fruits gradually increasing both in urban and rural market. It is no doubt that the business of this
project would prosper in the coming days.
[Page-77]
1. Workshed
2. Polyhouse
3. Store cum office
4. Water & Elecrticity
27 Sq. m @ Rs. 325

40 Sq. m. @ Rs. 600= 24000
30 Sq. m. @ Rs. 600= 18000
LS
40000
2.00 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
Equipments/machines required (if any):
0.00
2.00
0.30
[Sprayers, Spades, forks, knives, Khurpis, secateurs, water pipes, canes etc]
v.
Misc. Fixed Assets:

0.30
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
2.60
0.02
2.62
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
Rental Charges of land
[1 month]
1.95
0.15
0.13
0.05
0.10
2.38
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-78]

Items/services
i)
ii)
Qnty (Nos)
Flower Plants
Fruit Plants
70000
50000
Rate (Rs/Piece)
(Average)
15
45
Rs
Amount (Rs)
1050000
2250000
Total 3300000
33.00 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
33.00
23.40
108
35.64
25.27
115
37.95
26.91
120
39.60
28.08
125
41.25
29.25
Gross Profit (1-2):
9.60
10.37
11.04
11.52
12.00

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
1.20
1.80
2.16
0.00
0.00
0.00
5.16
1.28
1.93
2.31
0.00
0.00
0.00
5.52
1.37
2.06
2.47
0.00
0.00
0.00
5.91
1.47
2.21
2.65
0.00
0.00
0.00
6.32
1.57
2.36
2.83
0.00
0.00
0.00
6.76

Income Tax payable :
4.44
0.26
4.85
0.26
5.13
0.26
5.20
0.26
5.24
0.26
4.18
0.46
3.73
0.17
4.59
0.36
4.22
0.22
4.87
0.27
4.60
0.26
4.94
0.18
4.76
0.28
4.98
0.09
4.89
0.29

3.55
4.00
4.34
4.48
4.60
10.77
0.70
11.22
0.70
11.43
0.70
11.32
0.70
11.14
0.70
2.85
3.30
3.64
3.78
3.90
3.11
3.56
3.90
4.04
4.16

3.55
7.55
11.89
16.37
20.97
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
16 Months
[Page-79]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
4.44
4.85
5.13
5.20
5.24
3.84
4.56
5.27
5.89
6.62

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
4.180
0.260
9.440
4.587
0.260
4.847
4.872
0.260
5.132
4.939
0.260
5.199
4.976
0.260
5.236
Total
2.600
0.020
2.380
0.700
0.455
0.173
6.328
0.700
0.364
0.222
1.286
0.700
0.273
0.260
1.233
0.700
0.182
0.276
1.158
0.700
0.091
0.289
1.080
3.113
3.113
3.561
6.673
3.899
10.572
4.041
14.614
4.157
3.113
6.673
10.572
14.614
18.770
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-80]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
3.55
3.80
1.25
2.80
7.85
0.25
7.55
7.80
1.25
2.10
11.15
0.25
11.89
12.14
1.25
1.40
14.79
0.25
16.37
16.62
1.25
0.70
18.57
0.25
20.97
21.22
1.25
0.00
22.47
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.62
0.26
2.36
2.38
3.11
7.85
2.36
0.26
2.10
2.38
6.67
11.15
2.10
0.26
1.84
2.38
10.57
14.79
1.84
0.26
1.58
2.38
14.61
18.57
1.58
0.26
1.32
2.38
18.77
22.47
5.00
71.05
4.55
88.02
4.18
103.79
3.91
114.66
3.73
123.37
1.915
1.980
3.895
0.624
2.119
2.743

0.533
0.442
2.267
2.426
2.800
2.868
0.351
2.595
2.946
46.73
36.14
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

35.30
35.55
36.01
[Page - 81]
A] Introduction:
Home decoration is a part of fashion in India as well as abroad. Every house hold want to decorate their nest
with few decorative items to decorate their dream house. Since from the upper to lower middle class
families uses different decorative items as per their needs.
The home decorative items/product will primarily depend on the market demand in nearby areas. For wider
market coverage,the choice may be dependent on market studies in the desired areas. Varieties of various
ornamental items may be propagated in the outlet.Some of the imported items also may make availability to
fetch the elite classes.

The household decorative items businees have huge potential in the local and national market. Besides, this
also good maket potentiality in the export market. In the state of Tripura this businees is having good
business have both in public and private sector. Due to over urbanization, the demand of the decorative items
gradually increasing both in urban and rural market. It is no doubt that the business of this
project would prosper in the coming days.
[Page-82]
1. Show Room (Rental/Own) Internal Decoration
2. Store (Rental/Own) Storing facilities
20 Sq. m @ Rs. 1000= 20000

30 Sq. m. @ Rs. 500= 15000
0.35 Lakh

1. Fixed Capital:
(Rs. In Lakh)
i.
ii.
iii.
Land:
(Own/Rented)
0.00
0.00
0.00
v.
Misc. Fixed Assets:

0.75
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.10
0.02
1.12
(Rs. In Lakh)
Cost of items @ 1.00 Lakh

[3 Months]
Staff Salary for 3 Nos
[2 Months]
Receivables
[2 Month]
[1 Month]
[1 month]
3.00
0.30
0.40
0.08
0.10
3.88
Rs
Per Year
12.00
1.80
2.40
0.96
1.20
18.36
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-83]

Items/services
i)
ii)
Qnty (Nos)
Rate (Rs/Piece)
(Average)
Candles, Fragnances, clocks, cushions etc

Home dcor, accessories. Photo frames, veses, fabrics etc
Rs
Amount (Rs)
1400000
1000000
Total 2400000
24.00 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
24.00
12.00
108
25.92
12.96
115
27.60
13.80
120
28.80
14.40
125
30.00
15.00
12.00
12.96
13.80
14.40
15.00
1.20
1.80
3.36
0.00
0.00
0.00
6.36
1.28
1.93
3.60
0.00
0.00
0.00
6.81
1.37
2.06
3.85
0.00
0.00
0.00
7.28
1.47
2.21
4.12
0.00
0.00
0.00
7.79
1.57
2.36
4.40
0.00
0.00
0.00
8.34

5.64
0.11
6.15
0.11
6.52
0.11
6.61
0.11
6.66
0.11
5.53
0.46
5.08
0.32
6.04
0.36
5.68
0.44
6.41
0.27
6.14
0.53
6.50
0.18
6.32
0.56
6.55
0.09
6.46
0.59

4.76
5.24
5.61
5.75
5.87
19.83
0.70
20.23
0.70
20.32
0.70
19.97
0.70
19.57
0.70
4.06
4.54
4.91
5.05
5.17
4.17
4.65
5.02
5.16
5.28

4.76
10.00
15.61
21.36
27.23
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.

Pay-Back Period:
13 Months
[Page-84]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
5.64
6.15
6.52
6.61
6.66
4.88
5.78
6.70
7.49
8.42

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
5.530
0.110
10.640
6.045
0.110
6.155
6.408
0.110
6.518
6.499
0.110
6.609
6.553
0.110
6.663
Total
1.100
0.020
3.880
0.700
0.455
0.316
6.471
0.700
0.364
0.436
1.500
0.700
0.273
0.528
1.501
0.700
0.182
0.564
1.446
0.700
0.091
0.592
1.383
4.169
4.169
4.655
8.824
5.017
13.841
5.163
19.004
5.280
4.169
8.824
13.841
19.004
24.284
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-85]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
4.76
5.01
1.25
2.80
9.06
0.25
10.00
10.25
1.25
2.10
13.60
0.25
15.61
15.86
1.25
1.40
18.51
0.25
21.36
21.61
1.25
0.70
23.56
0.25
27.23
27.48
1.25
0.00
28.73
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.12
0.11
1.01
3.88
4.17
9.06
1.01
0.11
0.90
3.88
8.82
13.60
0.90
0.11
0.79
3.88
13.84
18.51
0.79
0.11
0.68
3.88
19.00
23.56
0.68
0.11
0.57
3.88
24.28
28.73
5.00
95.18
4.55
115.40
4.18
134.12
3.91
147.20
3.73
157.55
1.765
2.580
4.345
0.474
2.761
3.235

0.383
0.292
2.954
3.161
3.337
3.453
0.201
3.382
3.583
43.52
34.45
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

33.86
34.32
34.97
[Page - 86]
A] Introduction:
Travel Bags & Suitcases are extremly required by all the travelers. Generally for long and short journey made by
the traveller, they use both the items for carring their belongings. Now a days, every one is intend to travel
somewhere else. Hence the demand of the items as mentioned is increasing gradually.
Travel Bags & Suitcases of different brends are avilable in the market. There are different types, sizes and
categories of bags & suitcases are required to provide for the consumers depending upon their needs or mode
of travel. The different types of bags made of fabric, leather, racksin, polyboard etc can be made available
including post sales servicing.

The travel bags & suitcases of different brends are having good potential in the urban and rural market.
The demand of such items are gradually increasing as the transportation facilities of the state have been
developed for the last few decades. The population of the state Tripura are very fond to travelling and
everyone before making travel is procuring bags or suitcases to keep their belongings safely during travelling.
Hence, the demand of these kind gradually increasing.
[Page-87]
1. Sales outlet
2. Store
80 Sq. m @ Rs. 1500= 1.20

60 Sq. m. @ Rs. 1000= 0.60
1.80 Lakh

1. Fixed Capital:
(Rs. In Lakh)
i.
ii.
iii.
Land:
(Own/Rented)
0.00
1.80
0.00
v.
Misc. Fixed Assets:

0.60
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
2.40
0.12
2.52
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
Rental Charges of land/Showroom
[1 month]
2.00
0.15
0.18
0.05
0.10
2.48
Rs
Per Year
12.00
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-88]

Items/services
i)
ii)
iii)
Qnty (Nos)
Different types of Bags

Different types suitcases
Other Misc items
900
700
6000
Rate (Rs/Piece)
(Average)
400
1500
150
Rs
Amount (Rs)
360000
1050000
900000
Total 2310000
23.10 Lakh

Assumptions:


Increase in bussines with respect to 1st year (in %)1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.

25
7
13
10
%
%
%
%

100
23.10
12.00
108
24.95
12.96
115
26.57
13.80
120
27.72
14.40
125
28.88
15.00
11.10
11.99
12.77
13.32
13.88
1.20
1.80
2.76
0.00
0.00
0.00
5.76
1.28
1.93
2.95
0.00
0.00
0.00
6.16
1.37
2.06
3.16
0.00
0.00
0.00
6.59
1.47
2.21
3.38
0.00
0.00
0.00
7.06
1.57
2.36
3.62
0.00
0.00
0.00
7.55
5.34
0.24
5.82
0.24
6.17
0.24
6.26
0.24
6.32
0.24
5.10
0.46
4.65
0.26
5.58
0.36
5.22
0.34
5.93
0.27
5.66
0.43
6.02
0.18
5.84
0.47
6.08
0.09
5.99
0.50
4.38
4.88
5.23
5.37
5.50
18.96
0.70
19.55
0.70
19.67
0.70
19.39
0.70
19.03
0.70
3.68
4.18
4.53
4.67
4.80
3.92
4.42
4.77
4.91
5.04

4.38
9.26
14.48
19.86
25.35

Pay-Back Period:
13 Months
[Page-89]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
5.34
5.82
6.17
6.26
6.32
4.62
5.47
6.34
7.10
8.00

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
5.100
0.240
10.340
5.585
0.240
5.825
5.930
0.240
6.170
6.024
0.240
6.264
6.085
0.240
6.325
Total
2.400
0.120
2.480
0.700
0.455
0.265
6.420
0.700
0.364
0.344
1.408
0.700
0.273
0.432
1.405
0.700
0.182
0.468
1.350
0.700
0.091
0.498
1.289
3.921
3.921
4.417
8.337
4.765
13.103
4.914
18.016
5.036
3.921
8.337
13.103
18.016
23.052
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-90]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
4.38
4.63
1.25
2.80
8.68
0.25
9.26
9.51
1.25
2.10
12.86
0.25
14.48
14.73
1.25
1.40
17.38
0.25
19.86
20.11
1.25
0.70
22.06
0.25
25.35
25.60
1.25
0.00
26.85
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.52
0.24
2.28
2.48
3.92
8.68
2.28
0.24
2.04
2.48
8.34
12.86
2.04
0.24
1.80
2.48
13.10
17.38
1.80
0.24
1.56
2.48
18.02
22.06
1.56
0.24
1.32
2.48
23.05
26.85
5.00
87.61
4.55
107.30
4.18
124.98
3.91
137.51
3.73
147.50
1.895
2.280
4.175
0.604
2.440
3.044

0.513
0.422
2.610
2.793
3.123
3.215
0.331
2.989
3.320
43.88
34.32
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

33.61
33.92
34.42
[Page - 91]
A] Introduction:
The emphasize on games & sports in all level has been increasing as a result, the prizes of such games & sports
are also increasing. The Govt and Pvt sector institutions are plays an important role to improve the quality of the
games and sports both in urban & rural sectors. Threfore, as a token of memory, everybody are providing the
prizes in the shape of momento, shield, medals etc.
The Momento, Shields, Medals are having good market in all the time. But for last few decades, utilization of the
items have been increased in a greater extent. These products are made of different metals and manufactured
by different institutions as per the criterion of the games and sports. Threfore, the items though related with the
games and sports but presently used in other competitive purposes also.

In Tripura the demand of the different prize materials such as Momento, Shield, Medals etc is very good.
Since the number of competitive games & sports have been increased in all level, the demand of the prizes
also increased in pro-rata basis. Since the deamand increased it can be says that the products are
having good market.
[Page-92]
50 Sq. m @ Rs. 2500= 1.25
1. Sales outlet
1.25 Lakh

1. Fixed Capital:
(Rs. In Lakh)
i.
ii.
iii.
Land:
(Own/Rented)
0.00
1.25
0.00
v.
Misc. Fixed Assets:

0.60
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.85
0.10
1.95
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
2.60
0.04
0.28
0.05
0.08
3.05
Rs
Per Year
15.60
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-93]

Items/services
i)
ii)
iii)
iv)
Qnty (Nos)
Different Momento
Different types Shields
Different types of Medals
Other items
400
700
10000
5000
Rate (Rs/Piece)
(Average)
1500
1000
100
50
Rs
Amount (Rs)
600000
700000
1000000
250000
Total 2550000
25.50 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
25.50
15.60
108
27.54
16.85
115
29.33
17.94
120
30.60
18.72
125
31.88
19.50
Gross Profit (1-2):
9.90
10.69
11.39
11.88
12.38

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.96
0.48
3.96
0.00
0.00
0.00
5.40
1.03
0.51
4.24
0.00
0.00
0.00
5.78
1.10
0.55
4.53
0.00
0.00
0.00
6.18
1.18
0.59
4.85
0.00
0.00
0.00
6.62
1.26
0.63
5.19
0.00
0.00
0.00
7.08
4.50
0.19
4.91
0.19
5.20
0.19
5.26
0.19
5.30
0.19
4.32
0.46
3.86
0.186
4.73
0.36
4.37
0.237
5.02
0.27
4.74
0.274
5.08
0.18
4.90
0.290
5.11
0.09
5.02
0.304
3.67
4.13
4.47
4.61
4.72
14.41
0.70
14.99
0.70
15.24
0.70
15.06
0.70
14.80
0.70
2.97
3.43
3.77
3.91
4.02
3.16
3.61
3.96
4.09
4.20

3.67
7.80
12.27
16.88
21.60
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Income Tax payable (exempted under NEIPP):


Pay-Back Period:
15 Months
[Page-94]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
4.50
4.91
5.20
5.26
5.30
3.90
4.62
5.35
5.97
6.70

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
4.315
0.185
9.500
4.729
0.185
4.914
5.018
0.185
5.203
5.080
0.185
5.265
5.112
0.185
5.297
Total
1.850
0.100
3.050
0.700
0.455
0.186
6.341
0.700
0.364
0.237
1.301
0.700
0.273
0.274
1.247
0.700
0.182
0.290
1.172
0.700
0.091
0.304
1.095
3.159
3.159
3.614
6.773
3.955
10.728
4.093
14.821
4.202
3.159
6.773
10.728
14.821
19.022
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-95]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
3.67
3.92
1.25
2.80
7.97
0.25
7.80
8.05
1.25
2.10
11.40
0.25
12.27
12.52
1.25
1.40
15.17
0.25
16.88
17.13
1.25
0.70
19.08
0.25
21.60
21.85
1.25
0.00
23.10
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.95
0.19
1.77
3.05
3.16
7.97
1.77
0.19
1.58
3.05
6.77
11.40
1.58
0.19
1.40
3.05
10.73
15.17
1.40
0.19
1.21
3.05
14.82
19.08
1.21
0.19
1.03
3.05
19.02
23.10
5.00
73.48
4.55
90.84
4.18
106.91
3.91
117.91
3.73
126.59
1.600
2.220
3.820
0.549
2.375
2.924

0.458
0.367
2.542
2.720
3.000
3.087
0.276
2.910
3.186
45.91
37.31
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

36.57
36.96
37.56
[Page - 96]
A] Introduction:
The emphasize on games & sports in all level has been increasing as a result, the goods of such games &
sports are also increasing. The Govt and Pvt sector institutions are plays an important role to improve the quality
of the games and sports both in urban & rural sectors. Threfore, it may not be possible to perform games &
Sports without the goods. It is common phenomenon iresspective of class and creed, everybody is participating
in the games and sports. So without the sports goods it is impossible to perform.
A variety of sports goods is require for every games & sports. Generally, all types games and sports are being
played in this tiny state like football, cricket,hocky, volleyball, athletics in outdoor games. Badminton, tennis,
caroom ets are being played as indoor games. For every games and sports, seperate goods are required to
perform particular one.

There is demand for sports goods in Tripura. This is because besides private market there is also a good
Since the number of competitive games & sports have been increased in all level, the demand of the goods
also increased in pro-rata basis. Since the deamand increased it can be says that the products are
having good market. In addition, the Govt is procuring sports goods for its scholl and colleges. So this
segment is also having demand.
[Page-97]
30 Sq. m @ Rs. 2500= 0.60
50 Sq. m @ Rs. 1500= 0.75
1. Sales outlet
2. Store
1.35 Lakh

1. Fixed Capital:
(Rs. In Lakh)
i.
ii.
iii.
Land:
(Own/Rented)
0.00
1.35
0.00
v.
Misc. Fixed Assets:

0.80
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
2.15
0.05
2.20
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
6.00
0.10
0.50
0.10
0.10
6.80
Rs
Per Year
36.00
9.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
6.30
5.40
ii.
Subsidy entitled:
2.25
3.15
iii.
0.45
9.00
0.45
9.00
Total
[Page-98]

Items/services
i)
ii)
iii)
Qnty (Nos)
Indoor games items

Outdoor games items
Misc Items
350 sets
650 sets
1000 Sets
Rate (Rs/Piece)
(Average)
3000
5000
1000
Rs
Amount (Rs)
1050000
3250000
1000000
Total 5300000
53.00 Lakh

Assumptions:


2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.


25
7
13
10
%
%
%
%

100
53.00
36.00
108
57.24
38.88
115
60.95
41.40
120
63.60
43.20
125
66.25
45.00
17.00
18.36
19.55
20.40
21.25
1.20
1.20
7.20
0.00
0.00
0.00
9.60
1.28
1.28
7.70
0.00
0.00
0.00
10.27
1.37
1.37
8.24
0.00
0.00
0.00
10.99
1.47
1.47
8.82
0.00
0.00
0.00
11.76
1.57
1.57
9.44
0.00
0.00
0.00
12.58
7.40
0.22
8.09
0.22
8.56
0.22
8.64
0.22
8.67
0.22
7.19
0.82
6.37
0.573
7.87
0.66
7.22
0.744
8.34
0.49
7.85
0.871
8.42
0.33
8.10
0.919
8.45
0.16
8.29
0.958
5.79
6.47
6.98
7.18
7.33
10.93
1.26
11.31
1.26
11.46
1.26
11.29
1.26
11.06
1.26
4.53
5.21
5.72
5.92
6.07
4.75
5.43
5.94
6.13
6.29
5.79
12.27
19.25
26.43
33.76

Pay-Back Period:
18 Months
[Page-99]

5 Years

6.30
5.04
3.78
2.52
1.26
1.26
1.26
1.26
1.26
1.26
5.04
3.78
2.52
1.26
0.00

2.08
1.92
1.75
1.59
1.42
7.40
8.09
8.56
8.64
8.67
3.56
4.22
4.89
5.44
6.09

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.450
6.300
2.250
7.185
0.215
16.400
7.873
0.215
8.088
8.344
0.215
8.559
8.425
0.215
8.640
8.451
0.215
8.666
Total
2.150
0.050
6.800
1.260
0.819
0.573
11.652
1.260
0.655
0.744
2.659
1.260
0.491
0.871
2.622
1.260
0.328
0.919
2.507
1.260
0.164
0.958
2.381
4.748
4.748
5.429
10.177
5.937
16.114
6.133
22.247
6.285
4.748
10.177
16.114
22.247
28.532
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-100]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.45
5.79
6.24
2.25
5.04
13.53
0.45
12.27
12.72
2.25
3.78
18.75
0.45
19.25
19.70
2.25
2.52
24.47
0.45
26.43
26.88
2.25
1.26
30.39
0.45
33.76
34.21
2.25
0.00
36.46
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.20
0.22
1.99
6.80
4.75
13.53
1.99
0.22
1.77
6.80
10.18
18.75
1.77
0.22
1.56
6.80
16.11
24.47
1.56
0.22
1.34
6.80
22.25
30.39
1.34
0.22
1.13
6.80
28.53
36.46
9.00
64.36
8.18
79.14
7.53
92.77
7.03
102.04
6.71
109.29
2.234
4.200
6.434
0.870
4.494
5.364

0.706
0.543
4.809
5.145
5.515
5.688
0.379
5.505
5.884
46.51
39.88
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
9.000

Fixed Cost:
100%
50%
Total

39.19
39.70
40.44
[Page - 101]
A] Introduction:
Statues are considered as house/garden decorating items whreas the idols are considered as Goddess for the
hinduisms. From time immomoral uses of statues are found in allover the world for greatmen, natural things,
animals sometimes for families respected positions and finally artistic creatures. Since the hinduism believes in
idol worship, the demand for the Goddess idols are in good demand. This is the area where everybody try to
worship their favourite goddess idol. In Tripura a number of statues & idols are being produced in both urban &
rural sector and this trade is ideal for traditing the products of such artisans.

A variety of statues and idols could be sold out since its having tremendious demand. Generally, the Govt and
Private buyers are fond to keep the statues in the house as well as gardens both made of cement, clay and
simple mud mixing with other natural ingrediants. Vis a vis the idols of goddess worshipped in different
seasons/time may be made available since it is having good demand. In addition idols of different dolls etc could
also be developed and sold out.After sales service also essential for the trade. The quality of the local artisan's
product is very good and their product can easily be marketed.

Statues as well as idols are having a good local market potentiality. The cement, clay made statues is
having good market in Govt. and private sector whereas the idols viz. the Hindu Goddess is having good local
demand in whole and retail market. Especially this market is seasonal. In different season different idols
would be sold out. Besides, there is a good market of dolls throughout the year.
[Page-102]
100 Sq.m @ Rs. 500= 0.50
1. Sales outlet
0.50 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
0.00
0.50
0.20
(Assosted)
v.
Misc. Fixed Assets:

0.45
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.15
0.05
1.20
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
4.00
0.10
0.50
0.10
0.10
4.80
Rs
Per Year
24.00
6.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
4.20
3.60
ii.
Subsidy entitled:
1.50
2.10
iii.
0.30
6.00
0.30
6.00
Total
[Page-103]

Items/services
i)
ii)
iii)
Qnty (Nos)
Statues (made of cement,clay,mud)

Assorted Idols
Others
100 Nos
300 Nos
500 Nos
Rate (Rs/Piece)
(Average)
13000
8500
500
Rs
Amount (Rs)
1300000
2550000
250000
Total 4100000
41.00 Lakh

Assumptions:


2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.

25
7
13
10
%
%
%
%

100
41.00
24.00
108
44.28
25.92
115
47.15
27.60
120
49.20
28.80
125
51.25
30.00
17.00
18.36
19.55
20.40
21.25
1.20
1.20
7.20
0.00
0.00
0.00
9.60
1.28
1.28
7.70
0.00
0.00
0.00
10.27
1.37
1.37
8.24
0.00
0.00
0.00
10.99
1.47
1.47
8.82
0.00
0.00
0.00
11.76
1.57
1.57
9.44
0.00
0.00
0.00
12.58
7.40
0.12
8.09
0.12
8.56
0.12
8.64
0.12
8.67
0.12
7.29
0.55
6.74
0.648
7.97
0.44
7.54
0.807
8.44
0.33
8.12
0.923
8.52
0.22
8.31
0.961
8.55
0.11
8.44
0.988
6.09
6.73
7.19
7.34
7.45
14.86
0.84
15.20
0.84
15.26
0.84
14.93
0.84
14.54
0.84
5.25
5.89
6.35
6.50
6.61
5.37
6.00
6.47
6.62
6.73

6.09
12.82
20.01
27.36
34.81

Pay-Back Period:
11 Months
[Page-104]

5 Years

4.20
3.36
2.52
1.68
0.84
0.84
0.84
0.84
0.84
0.84
3.36
2.52
1.68
0.84
0.00

1.39
1.28
1.17
1.06
0.95
7.40
8.09
8.56
8.64
8.67
5.34
6.33
7.33
8.16
9.13

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.300
4.200
1.500
7.285
0.115
13.400
7.973
0.115
8.088
8.444
0.115
8.559
8.525
0.115
8.640
8.551
0.115
8.666
Total
1.150
0.050
4.800
0.840
0.546
0.648
8.034
0.840
0.437
0.807
2.084
0.840
0.328
0.923
2.091
0.840
0.218
0.961
2.020
0.840
0.109
0.988
1.938
5.366
5.366
6.004
11.370
6.468
17.838
6.620
24.458
6.729
5.366
11.370
17.838
24.458
31.187
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-105]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.30
6.09
6.39
1.50
3.36
11.25
0.30
12.82
13.12
1.50
2.52
17.14
0.30
20.01
20.31
1.50
1.68
23.49
0.30
27.36
27.66
1.50
0.84
30.00
0.30
34.81
35.11
1.50
0.00
36.61
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.20
0.12
1.09
4.80
5.37
11.25
1.09
0.12
0.97
4.80
11.37
17.14
0.97
0.12
0.86
4.80
17.84
23.49
0.86
0.12
0.74
4.80
24.46
30.00
0.74
0.12
0.63
4.80
31.19
36.61
6.00
101.52
5.45
123.38
5.02
143.37
4.69
156.62
4.47
166.71
1.861
4.200
6.061
0.552
4.494
5.046

0.443
0.333
4.809
5.145
5.251
5.479
0.224
5.505
5.730
45.03
38.42
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
6.000

Fixed Cost:
100%
50%
Total

38.02
38.81
39.80
[Page - 106]
A] Introduction:
A urban house required a modern kitchen. Not only urban house, the rural people also want a modern kitchen for
them to use. A kitchen now a day considered as a status of the family. That is why the demand of the kitchen
appliances are gradully increasing. It is no doubt, a wide range of kitchen appliances are required for a kitchen
which derive gradually. As the number of working women are increasing, they needs the appliances for time
saving , friends to the environment and easy to work.
A variety of product is required to establish a kitchen. These are Bar Accessories, Cutlery, Servewares, Teasets,
Chimnys, Mixer Grinder etc.

Presently, the kitchen appliances sre having good demand in the market. The branded or semi branded
products are required for both urban and rural segment.
[Page-107]
100 Sq.m @ Rs. 800= 0.80
1. Sales outlet
0.80 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
0.00
0.80
0.30
(Assosted)
v.
Misc. Fixed Assets:

0.45
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.55
0.05
1.60
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
3.00
0.10
0.20
0.05
0.05
3.40
Rs
Per Year
18.00
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-108]

Items/services
i)
ii)
iii)
Qnty (Nos)
Bar Accessories
Cutlery, Servewares, Teasets
Chimnys, Mixer Grinder etc
500 Sets
1000 Sets
100 Sets
Rate (Rs/Piece)
(Average)
2000
700
10000
Rs
Amount (Rs)
1000000
700000
1000000
Total 2700000
27.00 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
27.00
18.00
108
29.16
19.44
115
31.05
20.70
120
32.40
21.60
125
33.75
22.50
Gross Profit (1-2):
9.00
9.72
10.35
10.80
11.25

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
1.20
3.00
0.00
0.00
0.00
4.80
0.64
1.28
3.21
0.00
0.00
0.00
5.14
0.69
1.37
3.43
0.00
0.00
0.00
5.50
0.74
1.47
3.68
0.00
0.00
0.00
5.88
0.79
1.57
3.93
0.00
0.00
0.00
6.29

4.20
0.16
4.58
0.16
4.85
0.16
4.92
0.16
4.96
0.16
4.05
0.46
3.59
0.16
4.43
0.36
4.07
0.21
4.70
0.27
4.43
0.24
4.76
0.18
4.58
0.26
4.80
0.09
4.71
0.27

3.43
3.86
4.18
4.32
4.44
12.71
0.70
13.23
0.70
13.47
0.70
13.35
0.70
13.16
0.70
2.73
3.16
3.48
3.62
3.74
2.89
3.31
3.64
3.78
3.90

3.43
7.29
11.47
15.80
20.24
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
16 Months
[Page-109]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
4.20
4.58
4.85
4.92
4.96
3.64
4.31
4.99
5.58
6.27

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
4.045
0.155
9.200
4.429
0.155
4.584
4.699
0.155
4.854
4.765
0.155
4.920
4.803
0.155
4.958
Total
1.550
0.050
3.400
0.700
0.455
0.159
6.314
0.700
0.364
0.207
1.271
0.700
0.273
0.243
1.216
0.700
0.182
0.258
1.140
0.700
0.091
0.271
1.062
2.886
2.886
3.314
6.200
3.639
9.838
3.780
13.618
3.896
2.886
6.200
9.838
13.618
17.514
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-110]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
3.43
3.68
1.25
2.80
7.73
0.25
7.29
7.54
1.25
2.10
10.89
0.25
11.47
11.72
1.25
1.40
14.37
0.25
15.80
16.05
1.25
0.70
18.00
0.25
20.24
20.49
1.25
0.00
21.74
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.60
0.16
1.45
3.40
2.89
7.73
1.45
0.16
1.29
3.40
6.20
10.89
1.29
0.16
1.14
3.40
9.84
14.37
1.14
0.16
0.98
3.40
13.62
18.00
0.98
0.16
0.83
3.40
17.51
21.74
5.00
68.62
4.55
84.90
4.18
100.07
3.91
110.66
3.73
119.19
1.210
2.100
3.310
0.519
2.247
2.766

0.428
0.337
2.404
2.573
2.832
2.910
0.246
2.753
2.999
44.07
37.63
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

36.85
37.16
37.69
[Page - 111]
A] Introduction:
A urban house required a modern kitchen and a modern kitchen required moderm cookwares. Not only urban
house, the rural people also want a modern kitchen for them to use. Cookwares are now a day considered as a
status of the family. That is why the demand of the cooking appliances are gradully increasing. It is no doubt, a
wide range of cooking appliances are required for a kitchen which derive gradually. As the number of working
women are increasing, they needs the appliances for time saving , friends to the environment and easy to work.
A variety of product is required to establish a kitchen. These are cooktops, microovens, chimnys, gas oven,
cooking vessels, cooking accessories etc.

Presently, the kitchen appliances sre having good demand in the market. The branded or semi branded
products are required for both urban and rural segment. In addition, the earlier category of fuel become
absolute and instead of it fossil fuel like LPG, CNG are used for cooking. Keeping parity of the modern fuel,
the cookware also been changed. Therefore, the cookware of different types and brand are having good
demand in all types of market.
[Page-112]
100 Sq.m @ Rs. 800= 0.80
1. Sales outlet
0.80 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
0.00
0.80
0.30
(Assosted)
v.
Misc. Fixed Assets:

0.45
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.55
0.05
1.60
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
3.00
0.10
0.20
0.05
0.05
3.40
Rs
Per Year
18.00
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-113]

Items/services
i)
ii)
iii)
iv)
v)
Qnty (Nos)
Cooktops
Microovens
Chimnys
Gas Oven
Other mixed accessories
450
100
100
250
800
Sets
Sets
Sets
Sets
Sets
Rate (Rs/Piece)
(Average)
1500
5000
8000
3000
200
Rs
Amount (Rs)
675000
500000
800000
750000
160000
Total 2725000
27.25 Lakh

Assumptions:

25
7
13
10
%
%
%
%

108
115
120
125
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
27.25
18.00
29.43
19.44
31.34
20.70
32.70
21.60
34.06
22.50
Gross Profit (1-2):
9.25
9.99
10.64
11.10
11.56

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
1.20
3.00
0.00
0.00
0.00
4.80
0.64
1.28
3.21
0.00
0.00
0.00
5.14
0.69
1.37
3.43
0.00
0.00
0.00
5.50
0.74
1.47
3.68
0.00
0.00
0.00
5.88
0.79
1.57
3.93
0.00
0.00
0.00
6.29
4.45
0.16
4.85
0.16
5.14
0.16
5.22
0.16
5.27
0.16
4.30
0.46
3.84
0.18
4.70
0.36
4.34
0.23
4.99
0.27
4.71
0.27
5.06
0.18
4.88
0.29
5.12
0.09
5.02
0.30



3.66
4.10
4.44
4.59
4.72
13.42
0.70
13.94
0.70
14.18
0.70
14.05
0.70
13.86
0.70
2.96
3.40
3.74
3.89
4.02
3.11
3.56
3.90
4.05
4.18
3.66
7.76
12.20
16.79
21.52

Pay-Back Period:
15 Months
[Page-114]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
4.45
4.85
5.14
5.22
5.27
3.85
4.56
5.28
5.92
6.66

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
4.295
0.155
9.450
4.699
0.155
4.854
4.987
0.155
5.142
5.065
0.155
5.220
5.116
0.155
5.271
Total
1.550
0.050
3.400
0.700
0.455
0.184
6.339
0.700
0.364
0.234
1.298
0.700
0.273
0.271
1.244
0.700
0.182
0.288
1.170
0.700
0.091
0.302
1.093
3.111
3.111
3.557
6.668
3.898
10.565
4.050
14.615
4.177
3.111
6.668
10.565
14.615
18.792
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-115]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
3.66
3.91
1.25
2.80
7.96
0.25
7.76
8.01
1.25
2.10
11.36
0.25
12.20
12.45
1.25
1.40
15.10
0.25
16.79
17.04
1.25
0.70
18.99
0.25
21.52
21.77
1.25
0.00
23.02
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.60
0.16
1.45
3.40
3.11
7.96
1.45
0.16
1.29
3.40
6.67
11.36
1.29
0.16
1.14
3.40
10.57
15.10
1.14
0.16
0.98
3.40
14.61
18.99
0.98
0.16
0.83
3.40
18.79
23.02
5.00
73.12
4.55
90.24
4.18
106.26
3.91
117.57
3.73
126.74
1.210
2.100
3.310
0.519
2.247
2.766

0.428
0.337
2.404
2.573
2.832
2.910
0.246
2.753
2.999
42.65
36.30
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

35.52
35.79
36.26
[Page - 116]
A] Introduction:
Mats & Carperts are used by every household especially by the urban and semi urban population. But particulrly
the mat is being used by every household irrespective of urban or rural. The mats are used infront of the door of
the rooms whereas the carpet is being used in the floor of the living & bed room to fabricate the floor of the
rooms. Since the mat & carpet required by everyone, nowaday, it become essential commudity for each and
everyone of the population.

The Mats & Carpets are available of different materials. The mat available are made of coir, jute, cotton, waste
fabrics, rubber, polyethelene etc. Whereas, the mat are made of acrylic, cotton, jute, coir etc. Every products
have its own identity interms of design, colour etc with different sizes. The selling price also depend upon the
rawmaterials, design, colour and ofcourse the dimensions (Sizes).

Since the Mats & carpets are being used by the most of the household, the demand of such items are
gradually increasing. The mats are being sold-out as per the purchase power of the users. Generally, the
rural users prefer the mat made of coir, rubber and polyethelene whereas the urban users are prefer
decorative mats made of coir, cotton, fabrics etc. The carpet made of acrylic and cotton both have the
demand in urban and semi urban users. In addition to that, the Govt dept. also procuring huge no. of mats
and carpets for their office purpose. As a whole both the products have good demand in the market.
[Page-117]
100 Sq.m @ Rs. 1000= 1.00
1. Sales outlet
1.00 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
0.00
1.00
0.20
(Assosted)
v.
Misc. Fixed Assets:

0.50
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.70
0.10
1.80
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
2.60
0.10
0.40
0.05
0.05
3.20
Rs
Per Year
15.60
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-118]

Items/services
i)
ii)
Qnty (Nos)
Mats of different materials

Carpets of different materials
8000 Nos
2000 Sets
Rate (Rs/Piece)
(Average)
100
1000
Rs
Amount (Rs)
800000
2000000
Total 2800000
28.00 Lakh

Assumptions:


2
3
4
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
5
6
7
8
9
10
11 Calculated Net profit (9-10):
25
7
13
10
%
%
%
%

100
28.00
15.60
108
30.24
16.85
115
32.20
17.94
120
33.60
18.72
125
35.00
19.50
12.40
13.39
14.26
14.88
15.50
0.60
1.20
5.40
0.05
0.10
0.05
7.40
0.64
1.28
5.78
0.05
0.11
0.05
7.92
0.69
1.37
6.18
0.06
0.11
0.06
8.47
0.74
1.47
6.62
0.06
0.12
0.06
9.07
0.79
1.57
7.08
0.07
0.13
0.07
9.70
5.00
0.17
5.47
0.17
5.79
0.17
5.81
0.17
5.80
0.17
4.83
0.46
4.38
0.24
5.30
0.36
4.94
0.29
5.62
0.27
5.34
0.37
5.64
0.18
5.46
0.39
5.63
0.09
5.54
0.41
4.14
4.65
4.98
5.07
5.13
14.78
0.70
15.36
0.70
15.45
0.70
15.09
0.70
14.66
0.70
3.44
3.95
4.28
4.37
4.43
3.61
4.12
4.45
4.54
4.60
4.14
8.78
13.76
18.83
23.96

Pay-Back Period:
14 Months
[Page-119]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
5.00
5.47
5.79
5.81
5.80
4.33
5.14
5.95
6.59
7.33

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
4.830
0.170
10.000
5.304
0.170
5.474
5.618
0.170
5.788
5.645
0.170
5.815
5.630
0.170
5.800
Total
1.700
0.100
3.200
0.700
0.455
0.238
6.393
0.700
0.364
0.294
1.358
0.700
0.273
0.369
1.342
0.700
0.182
0.393
1.275
0.700
0.091
0.408
1.199
3.608
3.608
4.116
7.724
4.446
12.169
4.540
16.709
4.601
3.608
7.724
12.169
16.709
21.311
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-120]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
4.14
4.39
1.25
2.80
8.44
0.25
8.78
9.03
1.25
2.10
12.38
0.25
13.76
14.01
1.25
1.40
16.66
0.25
18.83
19.08
1.25
0.70
21.03
0.25
23.96
24.21
1.25
0.00
25.46
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.80
0.17
1.63
3.20
3.61
8.44
1.63
0.17
1.46
3.20
7.72
12.38
1.46
0.17
1.29
3.20
12.17
16.66
1.29
0.17
1.12
3.20
16.71
21.03
1.12
0.17
0.95
3.20
21.31
25.46
5.00
82.75
4.55
102.22
4.18
119.01
3.91
129.74
3.73
137.72
1.225
3.400
4.625
0.534
3.638
4.172

0.443
0.352
3.893
4.165
4.336
4.517
0.261
4.457
4.718
48.05
43.25
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

42.83
43.72
44.85
[Page - 121]
A] Introduction:
Businesses are difficult enough to run without the additional hassle of dealing with theft, vandalism and fraud.
Unfortunately, in this day and age, as a business owner, if they do not have an ironclad way of avoiding these
possibilities, and minimizing their damage, their business may be doomed to failure. Fortunately, CCTV
Surveillance Solutions offers a full line of business CCTV Security Camera Systems and High Definition
MegaPixel IP camera systems to suit every budget range. Now a day thousands of businessmen in reducing
theft and shrinkage, reducing fraudulent unemployment claims, reducing fraudulent lawsuits and even avoiding
bogus tickets. All PC-Based and Standalone DVR and NVR business security camera systems allow everyone to
record from multiple cameras onto their hard drive, playback pre-recorded footage, and can even send email
alerts when motion is detected. Many business security camera systems can even allow to connect in to the
The Product which are required for the business are Motion Detection Recording, Motion and Alarm Alerts,
Remote View Security Cameras, Night-Vision Recording, Deter Theft, Identification and Capture, Automatic
Recycling Storage. They are available in the wholesale maket in different brands. After sales and installation
they would be serviced as per the terms and conditions of the manufacturers. Evenafter warranty period, the
service can be provided through Anual maintainence Contract (AMC).

The security surveillance system has a good demand both in private & public market. Since the big and mall
markets are gradually incresing they may hve requirement of such security measures to coop up with the
environment. Inaddition to that the bankers, small and medium traders, production centre also needs such
system to avoid un necessary harrasment of the public. Some of the household also require such system
in their houses or flats to install security system to avoid infridgement. As a whole, the products mentioned
above are having good market respond as well as demand too.
[Page-122]
1. Sales outlet including demo room
100 Sq.m @ Rs. 800= 0.80
0.80 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
0.00
0.80
0.10
(Assosted)
v.
Misc. Fixed Assets:

0.40
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.30
0.10
1.40
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
6.00
0.10
0.35
0.05
0.10
6.60
Rs
Per Year
36.00
8.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
5.60
4.80
ii.
Subsidy entitled:
2.00
2.80
iii.
0.40
8.00
0.40
8.00
Total
[Page-123]

Items/services
i)
ii)
iii)
iv)
v)
Qnty (Nos)
Wireless Burglar system

Fire safety Alarm system
Security system access control
Remote video surveillance syatem
Asset protection sensor
150
200
200
175
200
Nos
Nos
Nos
Nos
Nos
Rate (Rs/Piece)
(Average)
5000
1000
7500
15000
3000
Rs
Amount (Rs)
750000
200000
1500000
2625000
600000
Total 5075000
50.75 Lakh

Assumptions:


2
3
4
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
5
6
7
8
9
10
25
7
13
10
%
%
%
%

100
50.75
36.00
108
54.81
38.88
115
58.36
41.40
120
60.90
43.20
125
63.44
45.00
14.75
15.93
16.96
17.70
18.44
1.20
1.20
4.80
0.10
0.10
0.10
7.50
1.28
1.28
5.14
0.11
0.11
0.11
8.03
1.37
1.37
5.50
0.11
0.11
0.11
8.59
1.47
1.47
5.88
0.12
0.12
0.12
9.19
1.57
1.57
6.29
0.13
0.13
0.13
9.83
7.25
0.13
7.91
0.13
8.38
0.13
8.51
0.13
8.61
0.13
7.12
0.73
6.39
0.58
7.78
0.58
7.19
0.74
8.25
0.44
7.81
0.86
8.38
0.29
8.09
0.92
8.48
0.15
8.33
0.97
5.81
6.45
6.95
7.17
7.36
11.46
1.12
11.78
1.12
11.90
1.12
11.78
1.12
11.61
1.12
4.69
5.33
5.83
6.05
6.24
4.82
5.46
5.96
6.18
6.37
5.81
12.27
19.21
26.39
33.75

Pay-Back Period:
16 Months
[Page-124]

5 Years

5.60
4.48
3.36
2.24
1.12
1.12
1.12
1.12
1.12
1.12
4.48
3.36
2.24
1.12
0.00

1.85
1.70
1.56
1.41
1.27
7.25
7.91
8.38
8.51
8.61
3.92
4.64
5.38
6.03
6.80

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.400
5.600
2.000
7.120
0.130
15.250
7.775
0.130
7.905
8.246
0.130
8.376
8.382
0.130
8.512
8.477
0.130
8.607
Total
1.300
0.100
6.600
1.120
0.728
0.578
10.426
1.120
0.582
0.739
2.441
1.120
0.437
0.862
2.419
1.120
0.291
0.918
2.329
1.120
0.146
0.966
2.232
4.824
4.824
5.464
10.288
5.957
16.245
6.183
22.428
6.375
4.824
10.288
16.245
22.428
28.802
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-125]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.40
5.81
6.21
2.00
4.48
12.69
0.40
12.27
12.67
2.00
3.36
18.03
0.40
19.21
19.61
2.00
2.24
23.85
0.40
26.39
26.79
2.00
1.12
29.91
0.40
33.75
34.15
2.00
0.00
36.15
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.40
0.13
1.27
6.60
4.82
12.69
1.27
0.13
1.14
6.60
10.29
18.03
1.14
0.13
1.01
6.60
16.24
23.85
1.01
0.13
0.88
6.60
22.43
29.91
0.88
0.13
0.75
6.60
28.80
36.15
8.00
72.67
7.27
88.75
6.69
103.85
6.25
114.71
5.96
123.54
2.058
3.150
5.208
0.712
3.371
4.083

0.567
0.421
3.606
3.859
4.173
4.280
0.276
4.129
4.405
41.80
34.06
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
8.000

Fixed Cost:
100%
50%
Total

33.26
33.46
33.85
[Page - 126]
Export Rejects Fabrics & Ready

Made Garments Shop
A] Introduction:
The fabric export production units are selling their rejected fabrics at very low price which are suitable for middle
and lower income group consumers. This facilitate the production unit to save from the huge loss in export and
inturn, the condumers are getting good quality of fabrics/garments in affordable price. Besides, the demand of
the readymade garments are increasing and people like to use them as they are comfortable to wear and
looking good incomparison to make locally.

The export rejects products are low in price but high in quality. There are varieties of fabrics products
are being sold throughout the year in the retail outlets. These are: Dress materials for both men
& women, furnishing fabrics, Bedcover, Bedsheet, Garments etc.
The fresh readymade garments which may make available for retail are Dress materials for both men
& women, furnishing fabrics, Bedcover, Bedsheet, Garments etc.Beside that, other fashionable and
seasonal products also can be make available for retailing.

Fabrics and ready-made garments have the market potential for last few decades. Since the most people
like to wear ready-made garments due to its durability, easy fittings and fashionable, the demand of the
same is increasing gradually. These products have the demand both in urban and rural sector. So,
anybody like to establish an unit for selling these items not only in the urban sector, the rural or semi urban
sector also may provide good return since the garments/fabric is one of the most essential commodity
among the three.
[Page-127]
100 Sq.m @ Rs. 800= 0.80
80 Sqm @ Rs. 500= 0.40
1 Sales outlet
2 Store Room
1.20 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
0.00
1.20
0.50
(Assosted)
v.
Misc. Fixed Assets:

0.40
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
2.10
0.20
2.30
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
7.00
0.20
0.35
0.05
0.10
7.70
Rs
Per Year
42.00
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total
[Page-128]
i)
ii)
Items/services
Qnty (Nos)
Export rejected fabrics

Ready-made Garments
LS
LS
Rate (Rs/Piece)
(Average)
Amount (Rs)
22.00
35.00
Rs
Total
57.00
57.00 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
57.00
42.00
108
61.56
45.36
115
65.55
48.30
120
68.40
50.40
125
71.25
52.50
15.00
16.20
17.25
18.00
18.75
1.20
2.40
4.80
0.10
0.05
0.10
8.65
1.28
2.57
5.14
0.11
0.05
0.11
9.26
1.37
2.75
5.50
0.11
0.06
0.11
9.90
1.47
2.94
5.88
0.12
0.06
0.12
10.60
1.57
3.15
6.29
0.13
0.07
0.13
11.34

6.35
0.21
6.94
0.21
7.35
0.21
7.40
0.21
7.41
0.21
6.14
0.91
5.23
0.35
6.73
0.73
6.01
0.50
7.14
0.55
6.59
0.62
7.19
0.36
6.83
0.67
7.20
0.18
7.02
0.70

4.88
5.51
5.97
6.16
6.32

8.57
1.40
8.94
1.40
9.11
1.40
9.01
1.40
8.86
1.40
3.48
4.11
4.57
4.76
4.92
3.69
4.32
4.78
4.97
5.13

4.88
10.39
16.36
22.53
28.84
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
Pay-Back Period:
23 Months
[Page-129]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
6.35
6.94
7.35
7.40
7.41
2.75
3.26
3.78
4.20
4.68

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
6.140
0.210
16.350
6.735
0.210
6.945
7.137
0.210
7.347
7.193
0.210
7.403
7.202
0.210
7.412
Total
2.100
0.200
7.700
1.400
0.910
0.346
12.656
1.400
0.728
0.501
2.629
1.400
0.546
0.618
2.564
1.400
0.364
0.666
2.430
1.400
0.182
0.704
2.286
3.694
3.694
4.315
8.009
4.782
12.792
4.974
17.765
5.126
3.694
8.009
12.792
17.765
22.891
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-130]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
4.88
5.38
2.50
5.60
13.48
0.50
10.39
10.89
2.50
4.20
17.59
0.50
16.36
16.86
2.50
2.80
22.16
0.50
22.53
23.03
2.50
1.40
26.93
0.50
28.84
29.34
2.50
0.00
31.84
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.30
0.21
2.09
7.70
3.69
13.48
2.09
0.21
1.88
7.70
8.01
17.59
1.88
0.21
1.67
7.70
12.79
22.16
1.67
0.21
1.46
7.70
17.77
26.93
1.46
0.21
1.25
7.70
22.89
31.84
10.00
48.84
9.09
60.56
8.36
71.42
7.82
78.86
7.45
84.75
2.320
3.725
6.045
0.938
3.986
4.924

0.756
0.574
4.265
4.563
5.021
5.137
0.392
4.883
5.275
48.77
41.49
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

40.60
40.97
41.58
[Page - 131]
A] Introduction:
Mats & Carperts are used by every household especially by the urban and semi urban population. But particulrly
the mat is being used by every household irrespective of urban or rural. The mats are used infront of the door of
the rooms whereas the carpet is being used in the floor of the living & bed room to fabricate the floor of the
rooms. Since the mat & carpet required by everyone, nowaday, it become essential commudity for each and
everyone of the population.

There are variety of Medical equipments which are frequently used by the hospitals, nursing homes and in the
private chamber of the physians
X-ray Film Viewer, X-Ray Unit Universal, X-Ray Mobile, Gastro scope (With halogen light source)
Colonoscope (With halogen light source),Electrocardiograph 3 channels,Operating theatre light (5 spotlights)
Operating
Table
(Trauma/Multifunction,
electric/hydraulic
driven),Operating
Table
(Multifunction,
electric/hydraulic driven)
Anesthesia trolley (anesthesia machine with ventilator and monitor), Syringe pump

As the population of the country is increasing day by day, it become essential to increase the no. of
hospitals by the Govt. sector. Besides, the Private Nursing homes are also opening to give the emergency
service to the people. The opening of hospitals or nursing home required minimum medical equipments
to give the minimum treatment to the patients. It is therefore, a unit for selling of medical equipments in the
market could cater the needs of the hospitals and nursing home as per the guidelines. In that sense, the
medical equipments have a good demand in the market.
[Page-132]
80 Sq.m @ Rs. 800= 0.64
1. Sales outlet
0.64 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
0.00
0.64
0.20
(Assosted)
v.
Misc. Fixed Assets:

0.50
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.34
0.20
1.54
(Rs. In Lakh)
Cost of items
[1 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
7.50
0.20
0.50
0.16
0.10
8.46
Rs
Per Year
90.00
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total
[Page-133]

Items/services
i)
Qnty (Nos)
Assorted med equipments
525 Nos
Rate (Rs/Piece)
(Average)
21000
Amount (Rs)
110.25
110.25
Total
Rs
110.25 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
110.25
90.00
108
119.07
97.20
115
126.79
103.50
120
132.30
108.00
125
137.81
112.50
Gross Profit (1-2):
20.25
21.87
23.29
24.30
25.31

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
1.20
2.40
7.92
0.10
0.10
0.10
11.82
1.28
2.57
8.47
0.11
0.11
0.11
12.65
1.37
2.75
9.07
0.11
0.11
0.11
13.53
1.47
2.94
9.70
0.12
0.12
0.12
14.48
1.57
3.15
10.38
0.13
0.13
0.13
15.49

8.43
0.13
9.22
0.13
9.75
0.13
9.82
0.13
9.82
0.13
8.30
0.91
7.39
0.78
9.09
0.73
8.36
0.97
9.62
0.55
9.07
1.11
9.69
0.36
9.32
1.16
9.68
0.18
9.50
1.20

6.61
7.39
7.96
8.16
8.30

5.99
1.40
6.21
1.40
6.28
1.40
6.17
1.40
6.02
1.40
5.21
5.99
6.56
6.76
6.90
5.34
6.12
6.69
6.89
7.04
6.61
17 Months
14.00
21.96
30.11
38.42
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Pay-Back Period:
[Page-134]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
8.43
9.22
9.75
9.82
9.82
3.65
4.33
5.01
5.57
6.21

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
8.296
0.134
18.430
9.089
0.134
9.223
9.621
0.134
9.755
9.686
0.134
9.820
9.685
0.134
9.819
Total
1.340
0.200
8.460
1.400
0.910
0.777
13.087
1.400
0.728
0.972
3.100
1.400
0.546
1.115
3.061
1.400
0.364
1.164
2.928
1.400
0.182
1.201
2.783
5.343
5.343
6.122
11.465
6.694
18.159
6.892
25.051
7.036
5.343
11.465
18.159
25.051
32.087
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-135]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
6.61
7.11
2.50
5.60
15.21
0.50
14.00
14.50
2.50
4.20
21.20
0.50
21.96
22.46
2.50
2.80
27.76
0.50
30.11
30.61
2.50
1.40
34.51
0.50
38.42
38.92
2.50
0.00
41.42
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.54
0.13
1.41
8.46
5.34
15.21
1.41
0.13
1.27
8.46
11.47
21.20
1.27
0.13
1.14
8.46
18.16
27.76
1.14
0.13
1.00
8.46
25.05
34.51
1.00
0.13
0.87
8.46
32.09
41.42
10.00
66.09
9.09
81.28
8.36
95.19
7.82
104.37
7.45
111.41
2.244
5.310
7.554
0.862
5.682
6.544

0.680
0.498
6.079
6.505
6.759
7.003
0.316
6.960
7.276
47.26
41.50
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

40.93
41.63
42.56
[Page -136]
A] Introduction:
This is the time of electronics era. People want to take all the advantages of information technology developed
everyday. Due to huge business, people do not have enough time to go at market for the commodities required
by them. To resolve the problem and provide the commodities/goods to the doorstep of the consumer, the
concept of online shoping has been evolved. In this trade, customers have the opportunity to see its details and
examined the products with comparison and sellers are also satisfide them with correct product with correct rate
etc.
The concept of the online shopping site has variety of products such as; Air & Railway Ticketing facilities,
Telemedicine, Online Mobile Phone- DTH recharge/Topup, Selling of branded products- consumer durables,
textiles, home appliances, coocking, kitchen appliances, fashion, Booking of hotels at outside etc.

Presents survey shows that the market is inclined towards online shopping owing to business among the
customers. People prefer to buy any kinds of products by utilizing minimum time and their doorstep. Hence, the
online shopping centres are only the solution to fulfil such demand of the customer. With a view to serve to such
segment of the population, there are huge demand of the products available to the enterprises dealing with
online. However, the survey shows that quality branded products including the online ticketing for both air and
railways have the potentiality in the current market and future market as well both in urban and semi urban areas.
[Page-137]
80 Sq.m @ Rs. 800= 0.64
1. Sales outlet
0.64 Lakh

1. Fixed Capital:
i.
ii.
iii.
(Rs. In Lakh)
Land:
(Own/Rented)
0.00
0.64
0.75
(Computer with peripherals and internet connectivity)
v.
Misc. Fixed Assets:

0.50
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
1.89
0.20
2.09
(Rs. In Lakh)
Cost of security to different service providers

[6 Months]
Staff Salary (office+delivery)
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
6.00
0.20
0.20
0.16
0.10
6.66
Rs
Per Year
12.00
8.75 Lakh
(Rs. In Lakh)
Urban
Rural
i.
6.13
5.25
ii.
Subsidy entitled:
2.19
3.06
iii.
0.44
8.75
0.44
8.75
Total
[Page-138]

Items/services
i)
ii)
iii)
iv)
v)
Rate (Rs/Piece)
Air & Railway ticketing

Mobile phone recharge/top-up
Selling of home, kitchen,cookwares appliances etc.
Selling of textiles, consumer durables, books etc.
Booking of tourism related products
Amount (Rs)
(Average)
(Average)
(Average)
(Average)
(Average)
8.00
2.00
10.00
7.00
1.00
28.00
Total
Rs
28.00 Lakh

Assumptions:


2
3
4
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
5
6
7
8
9
10
25
7
13
10
%
%
%
%

100
28.00
12.00
108
30.24
12.96
115
32.20
13.80
120
33.60
14.40
125
35.00
15.00
16.00
17.28
18.40
19.20
20.00
1.20
2.40
4.32
0.10
0.05
0.01
8.08
1.28
2.57
4.62
0.11
0.05
0.01
8.65
1.37
2.75
4.95
0.11
0.06
0.01
9.25
1.47
2.94
5.29
0.12
0.06
0.01
9.90
1.57
3.15
5.66
0.13
0.07
0.01
10.59
7.92
0.19
8.63
0.19
9.15
0.19
9.30
0.19
9.41
0.19
7.73
0.80
6.93
0.69
8.45
0.64
7.81
0.86
8.96
0.48
8.48
1.00
9.11
0.32
8.79
1.06
9.22
0.16
9.06
1.11
6.25
6.95
7.49
7.74
7.95
22.31
1.23
22.97
1.23
23.25
1.23
23.02
1.23
22.71
1.23
5.02
5.72
6.26
6.51
6.72
5.21
5.91
6.45
6.70
6.91

6.25
13.19
20.68
28.42
36.36
Pay-Back Period:
16 Months
[Page-139]

5 Years

6.13
4.90
3.68
2.45
1.23
1.23
1.23
1.23
1.23
1.23
4.90
3.68
2.45
1.23
0.00

2.02
1.86
1.70
1.54
1.38
7.92
8.63
9.15
9.30
9.41
3.92
4.64
5.37
6.03
6.80

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.438
6.125
2.188
7.731
0.189
16.670
8.445
0.189
8.634
8.960
0.189
9.149
9.113
0.189
9.302
9.220
0.189
9.409
Total
1.890
0.200
6.660
1.225
0.796
0.687
11.458
1.225
0.637
0.862
2.724
1.225
0.478
0.996
2.699
1.225
0.319
1.059
2.602
1.225
0.159
1.112
2.496
5.212
5.212
5.911
11.123
6.450
17.572
6.699
24.272
6.912
5.212
11.123
17.572
24.272
31.184
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-140]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.44
6.25
6.69
2.19
4.90
13.77
0.44
13.19
13.63
2.19
3.68
19.49
0.44
20.68
21.12
2.19
2.45
25.76
0.44
28.42
28.85
2.19
1.23
32.27
0.44
36.36
36.80
2.19
0.00
38.99
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.09
0.19
1.90
6.66
5.21
13.77
1.90
0.19
1.71
6.66
11.12
19.49
1.71
0.19
1.52
6.66
17.57
25.76
1.52
0.19
1.33
6.66
24.27
32.27
1.33
0.19
1.15
6.66
31.18
38.99
8.75
71.40
7.95
87.34
7.32
102.31
6.84
113.11
6.52
121.90
2.185
3.440
5.625
0.826
3.681
4.507

0.667
0.508
3.938
4.214
4.605
4.722
0.348
4.509
4.857
41.53
34.30
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
8.750

Fixed Cost:
100%
50%
Total

33.48
33.67
34.05
[Page - 141]
A] Introduction:
Most of the production companies are not marketing their products directly to the consumer and to cover all the
market segment they provide franchise to sell their products in every nook and corner of the country. Since the
state Tripura is situated in the extreme east of the country, the companies from far away appiont franchise to the
local parties/entrepreneurs to sell their products through outlets.

The production centeres or manufacturing units so appoint farnchise to sell their product either for
wholesale or retail. The different companies are appinting franchise for different products. The mains
are; Ready-made Garments, Fabrics, Food products, Steel, Home Appliances, Shoes, Sanitary
Fittings, Machinery & Equipments etc. The franchise business depends on the market demand of the
products. Generally, the any branded products have the good market demand that also depend active

The franchise business depends on the market demand. The different product has the different level of the
demand. The products could be sold either on wholesale or retail. For retailing, the urban or semi urban areas
are ideal where as for wholesale, entire urban and local areas could be covered. As a whole, the franchise
opportunities are able to open a new door of business in the state and NE Region as well.
[Page-142]
100 Sq.m @ Rs. 1000= 1.00
80 Sqm @ Rs. 800= 0.64
1 Sales outlet
2 Store Room
1.64 Lakh

1. Fixed Capital:
(Rs. In Lakh)
i.
ii.
iii.
Land:
(Own/Rented)
Franchise Security (one time)
0.00
1.64
2.20
v.
Misc. Fixed Assets:

0.50
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
4.34
0.20
4.54
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
5.00
0.20
0.00
0.10
0.16
5.46
Rs
Per Year
30.00
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total
[Page-143]

Items/services
i)
Amount (Rs in Lakh)
Franchise Goods
42.00
Rs
Total
42.00
42.00 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
42.00
30.00
108
45.36
32.40
115
48.30
34.50
120
50.40
36.00
125
52.50
37.50
12.00
12.96
13.80
14.40
15.00
1.92
2.40
1.20
0.10
0.10
0.10
5.82
2.05
2.57
1.28
0.11
0.11
0.11
6.23
2.20
2.75
1.37
0.11
0.11
0.11
6.66
2.35
2.94
1.47
0.12
0.12
0.12
7.13
2.52
3.15
1.57
0.13
0.13
0.13
7.63

Income Tax payable (exempted under NEIPP):
6.18
0.43
6.73
0.43
7.14
0.43
7.27
0.43
7.37
0.43
5.75
0.91
4.84
0.28
6.30
0.73
5.57
0.41
6.70
0.55
6.16
0.53
6.84
0.36
6.47
0.59
6.94
0.18
6.76
0.65

4.55
5.16
5.63
5.88
6.10
10.84
1.40
11.37
1.40
11.65
1.40
11.66
1.40
11.63
1.40
3.15
3.76
4.23
4.48
4.70
3.59
4.19
4.66
4.91
5.14

4.55
9.71
15.33
21.21
27.32
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.

Pay-Back Period:
25 Months
[Page-144]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
6.18
6.73
7.14
7.27
7.37
2.68
3.16
3.67
4.12
4.66

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
5.746
0.434
16.180
6.299
0.434
6.733
6.703
0.434
7.137
6.836
0.434
7.270
6.937
0.434
7.371
Total
4.340
0.200
5.460
1.400
0.910
0.284
12.594
1.400
0.728
0.414
2.542
1.400
0.546
0.531
2.477
1.400
0.364
0.594
2.358
1.400
0.182
0.651
2.233
3.586
3.586
4.190
7.777
4.659
12.436
4.912
17.348
5.138
3.586
7.777
12.436
17.348
22.486
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-145]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
4.55
5.05
2.50
5.60
13.15
0.50
9.71
10.21
2.50
4.20
16.91
0.50
15.33
15.83
2.50
2.80
21.13
0.50
21.21
21.71
2.50
1.40
25.61
0.50
27.32
27.82
2.50
0.00
30.32
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
4.54
0.43
4.11
5.46
3.59
13.15
4.11
0.43
3.67
5.46
7.78
16.91
3.67
0.43
3.24
5.46
12.44
21.13
3.24
0.43
2.80
5.46
17.35
25.61
2.80
0.43
2.37
5.46
22.49
30.32
10.00
45.52
9.09
56.73
8.36
67.27
7.82
75.20
7.45
81.91
3.264
1.950
5.214
1.162
2.087
3.249

0.980
0.798
2.233
2.389
3.213
3.187
0.616
2.556
3.172
45.76
32.55
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

31.04
30.48
30.09
[Page - 146]
A] Introduction:
In the State of Tripura, a number of products are being imported from the various neighbouring
countries like Bangladesh, Nepal, Bhutan and Myanmar. Sometimes product from the abroad like USA,
UK, Australia, USSR, China are also soldout through the state. For having first hand entrepreneurs this
trading may be successful one.

Number of products are being imported from the various countries. The most important products are;
Textiles (Ready-made, fabrics etc), Food products, Electronic goods, Home decorative items, Leather
products (Bags, Shoes, Jackets, Belt, Wallet, Purses), Cookery, Furnitures etc. These types of
products can be sold and service may also be provided to the end users.

It has been observed that the demand of the imported products are gradually increasing. In the state of
Tripura, the products of the neighbouring country viz. Bangladesh are having good demand. The
products like Dress Materials, Ready-made, Sharies, Food items, Home decorative items, coockery etc
are having good market. In addition to that the Malysian furnitures, electronics products of Korea &
China is having good demand. Hence, any new entrepreneur open these venture would surely
succeeded as the market of the state as well as other market of NE Region s are still open.
[Page-147]
100 Sq.m @ Rs. 1000= 1.00
1 Sales outlet
1.00 Lakh

1. Fixed Capital:
(Rs. In Lakh)
i.
ii.
iii.
Land:
(Own/Rented)
Machinery/Equipments if any
0.00
1.00
0.00
v.
Misc. Fixed Assets:

1.00
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
2.00
0.10
2.10
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
4.00
0.10
0.00
0.20
0.10
4.40
Rs
Per Year
24.00
6.50 Lakh
(Rs. In Lakh)
Urban
Rural
i.
4.55
3.90
ii.
Subsidy entitled:
1.63
2.28
iii.
0.33
6.50
0.33
6.50
Total
[Page-148]

Items/services
i)
ii)
Amount (Rs in Lakh)
Retail sales of various imported items

Wholesales of various imported items
15.00
20.00
Rs
Total
35.00
35.00 Lakh

Assumptions:


2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.


Pay-Back Period:
25
7
13
10
%
%
%
%

100
35.00
24.00
108
37.80
25.92
115
40.25
27.60
120
42.00
28.80
125
43.75
30.00
11.00
11.88
12.65
13.20
13.75
1.20
1.20
2.40
0.10
0.10
0.10
5.10
1.28
1.28
2.57
0.11
0.11
0.11
5.46
1.37
1.37
2.75
0.11
0.11
0.11
5.84
1.47
1.47
2.94
0.12
0.12
0.12
6.25
1.57
1.57
3.15
0.13
0.13
0.13
6.69
5.90
0.20
6.42
0.20
6.81
0.20
6.95
0.20
7.06
0.20
5.70
0.59
5.11
0.32
6.22
0.47
5.75
0.45
6.61
0.35
6.26
0.55
6.75
0.24
6.52
0.60
6.86
0.12
6.75
0.65
4.79
5.30
5.70
5.91
6.10
13.68
0.91
14.02
0.91
14.17
0.91
14.08
0.91
13.94
0.91
3.88
4.39
4.79
5.00
5.19
4.08
4.59
4.99
5.20
5.39
4.79
15 Months
10.09
15.79
21.70
27.80
[Page-149]

5 Years

4.55
3.64
2.73
1.82
0.91
0.91
0.91
0.91
0.91
0.91
3.64
2.73
1.82
0.91
0.00

1.50
1.38
1.26
1.15
1.03
5.90
6.42
6.81
6.95
7.06
3.93
4.64
5.38
6.06
6.87

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.325
4.550
1.625
5.700
0.200
12.400
6.223
0.200
6.423
6.611
0.200
6.811
6.752
0.200
6.952
6.865
0.200
7.065
Total
2.000
0.100
4.400
0.910
0.592
0.322
8.323
0.910
0.473
0.450
1.833
0.910
0.355
0.551
1.816
0.910
0.237
0.603
1.750
0.910
0.118
0.649
1.678
4.077
4.077
4.590
8.667
4.995
13.662
5.203
18.864
5.387
4.077
8.667
13.662
18.864
24.251
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-150]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.33
4.79
5.11
1.63
3.64
10.38
0.33
10.09
10.41
1.63
2.73
14.77
0.33
15.79
16.12
1.63
1.82
19.56
0.33
21.70
22.03
1.63
0.91
24.56
0.33
27.80
28.13
1.63
0.00
29.75
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.10
0.20
1.90
4.40
4.08
10.38
1.90
0.20
1.70
4.40
8.67
14.77
1.70
0.20
1.50
4.40
13.66
19.56
1.50
0.20
1.30
4.40
18.86
24.56
1.30
0.20
1.10
4.40
24.25
29.75
6.50
73.64
5.91
89.70
5.44
104.96
5.08
116.38
4.84
125.88
1.992
1.950
3.942
0.673
2.087
2.760

0.555
0.437
2.233
2.389
2.787
2.825
0.318
2.556
2.874
40.05
30.05
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
6.500

Fixed Cost:
100%
50%
Total

29.04
28.90
28.92
[Page - 151]
A] Introduction:
Every household wants to buy new items for their dream home and this process of collection of new
items continued from far back or one may say from the creation of the society. Presently, due to over
business among the people, everyone is in need of latest technological innovative products which
inturn would save time as well as money. With this concept, several brand product of home appliances
are now readily available in the market and customers can buy products as per their need and
according to their budget.

Variety of products under the banner of home appliances are available in the market. Since from
reknown company to local enterprises are in quest to provide best technology and quality among the
consumers. The main products that are availabale as home appliances are; Various electrical &
electronics items, Furnitures, Bedding Materials, Various make of water filter etc. In addition to retailing
of products, after sales service to the consumer may also be provided.

The home appliances demand is increasing gradually both in urban and rural sector. From the market
survey it has been observed that all segment of the consumers are intend to buy their minimum
requirement of appliances throughout the year. In addition during the pre- festive seasons, the rural
consumers are buying the products as per their demand whereas the urban consumers are buying
regularly. In every small town, the trade centre of home appliances is require to meet the demand of
the consumers. The enterprise should also provide after sales service to the consumers as and when
they require. As a whole, the home appliances products have good market potentiality through out the
year.
[Page-152]
100 Sq.m @ Rs. 1000= 1.00
100 Sq.m @ Rs. 800=0.80
1 Sales outlet
2 Store
1.80 Lakh

1. Fixed Capital:
(Rs. In Lakh)
i.
ii.
iii.
Land:
(Own/Rented)
Machinery/Equipments if any
0.00
1.80
0.25
v.
Misc. Fixed Assets:

0.75
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
2.80
0.10
2.90
(Rs. In Lakh)
Cost of items
[2 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
4.00
0.10
0.00
0.20
0.10
4.40
Rs
Per Year
24.00
7.30 Lakh
(Rs. In Lakh)
Urban
Rural
i.
5.11
4.38
ii.
Subsidy entitled:
1.83
2.56
iii.
0.37
7.30
0.37
7.30
Total
[Page-153]

Items/services
i)
ii)
Amount (Rs in Lakh)
Retail sales of various items

After sales service
Rs
32.00
2.00
Total
34.00
34.00 Lakh

Assumptions:


2
3
4
Expected Sales:
Gross Profit (1-2):

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
5
6
7
8
9
10

Pay-Back Period:
25
7
13
10
%
%
%
%

100
34.00
24.00
108
36.72
25.92
115
39.10
27.60
120
40.80
28.80
125
42.50
30.00
10.00
10.80
11.50
12.00
12.50
1.20
1.20
2.40
0.10
0.10
0.10
5.10
1.28
1.28
2.57
0.11
0.11
0.11
5.46
1.37
1.37
2.75
0.11
0.11
0.11
5.84
1.47
1.47
2.94
0.12
0.12
0.12
6.25
1.57
1.57
3.15
0.13
0.13
0.13
6.69
4.90
0.28
5.34
0.28
5.66
0.28
5.75
0.28
5.81
0.28
4.62
0.66
3.96
0.20
5.06
0.53
4.53
0.25
5.38
0.40
4.98
0.30
5.47
0.27
5.21
0.34
5.53
0.13
5.40
0.38
3.76
4.28
4.68
4.87
5.02
11.06
1.02
11.65
1.02
11.98
1.02
11.92
1.02
11.82
1.02
2.74
3.26
3.66
3.84
4.00
3.02
3.54
3.94
4.12
4.28
3.76
8.04
12.72
17.59
22.61
22 Months
[Page-154]

5 Years

5.11
4.09
3.07
2.04
1.02
1.02
1.02
1.02
1.02
1.02
4.09
3.07
2.04
1.02
0.00

1.69
1.55
1.42
1.29
1.15
4.90
5.34
5.66
5.75
5.81
2.91
3.44
3.98
4.47
5.04

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.365
5.110
1.825
4.620
0.280
12.200
5.063
0.280
5.343
5.381
0.280
5.661
5.472
0.280
5.752
5.535
0.280
5.815
Total
2.800
0.100
4.400
1.022
0.664
0.196
9.182
1.022
0.531
0.253
1.807
1.022
0.399
0.298
1.719
1.022
0.266
0.341
1.629
1.022
0.133
0.380
1.535
3.018
3.018
3.536
6.555
3.942
10.497
4.123
14.620
4.280
3.018
6.555
10.497
14.620
18.900
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-155]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.37
3.76
4.13
1.83
4.09
10.04
0.37
8.04
8.40
1.83
3.07
13.29
0.37
12.72
13.09
1.83
2.04
16.96
0.37
17.59
17.95
1.83
1.02
20.80
0.37
22.61
22.97
1.83
0.00
24.80
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.90
0.28
2.62
4.40
3.02
10.04
2.62
0.28
2.34
4.40
6.55
13.29
2.34
0.28
2.06
4.40
10.50
16.96
2.06
0.28
1.78
4.40
14.62
20.80
1.78
0.28
1.50
4.40
18.90
24.80
7.30
51.51
6.64
64.48
6.10
76.74
5.71
85.27
5.44
92.31
2.144
1.950
4.094
0.811
2.087
2.898

0.679
0.546
2.233
2.389
2.911
2.935
0.413
2.556
2.969
45.52
35.17
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
7.300

Fixed Cost:
100%
50%
Total

33.96
33.78
33.80

[Page - 156]
Selling of Rare Fruits, Flowers & Nuts

A] Introduction:
There has been increasing demand for horticultural crops more particularly fruit. nuts and ornamental flowers in
both urban and rural areas of India. Non availability of fruits, nuts and flowers has increased their demand and
their prices are going up every day. There was a time when people grows different kinds of fruits, flowers and
nuts in their garden. Now, as population has increased and places have become congested. Very few people
have gardens in their home, they are now purchasing those fruits, flowers and nuts which they once have
cultivated in their gardens. So, the business of fruits and flowers is very profitable and it fetches a handsome
money to the entrepreneur.

The product choice will primarily depend on the market demand in nearby areas. For wider market coverage,the
choice may be dependent on market studies in the desired areas. The retailer may sell all seasonal fruits,
flowers and nuts which are very rare. The different products to be sold may be, apple, mangoe, grapes, resins,
cashew nuts, ground nuts, cherry, plumps, etc.

The fruit businees have huge potential in the local and national market. Besides, this business have also
good maket potentiality in the export market. In the state of Tripura this businees is having good market in
both rural and urban areas. Due to over urbanization, leading to ruduction of cultivable lands the demand
for flowers, fruits and nuts are gradually increasing both in urban and rural market. It is no doubt that the
business of this kind would prosper in the coming days.
[Page-157]
1. Sale point
2. Elecrticity
1.62 Lakh
270 Sq. m @ Rs. 450= 121500
LS
40000

1. Fixed Capital:
i.
ii.
iii.
iv.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
0.00
1.62
0.00
0.50
Total
v.

2. Working Capital:
i.
ii.
iii.
iv.
v.
2.12
0.50
2.62
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
2.07
0.10
0.06
0.05
0.10
2.38
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-158]

Items/services
1
Qnty (Nos)
Sale of fruits, flowers & nuts
Rate (Rs/Piece)
30000
Amount (Rs)
100.00
3000000
Total
Rs
3000000
30 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
30.00
24.84
108
32.40
26.83
115
34.50
28.57
120
36.00
29.81
125
37.50
31.05
Gross Profit (1-2):
5.16
5.57
5.93
6.19
6.45

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
1.20
1.20
0.10
0.12
0.12
0.30
3.04
1.28
1.28
0.11
0.13
0.13
0.32
3.25
1.37
1.37
0.11
0.14
0.14
0.34
3.48
1.47
1.47
0.12
0.15
0.15
0.37
3.72
1.57
1.57
0.13
0.16
0.16
0.39
3.98

Income Tax payable:
2.12
0.21
2.32
0.21
2.45
0.21
2.47
0.21
2.47
0.21
1.91
0.45
1.45
0.00
2.11
0.36
1.74
0.00
2.24
0.27
1.97
0.00
2.26
0.18
2.07
0.01
2.25
0.09
2.16
0.02

1.45
1.74
1.97
2.07
2.15

4.85
0.70
5.39
0.70
5.71
0.70
5.74
0.70
5.72
0.70
0.75
1.05
1.27
1.37
1.45
0.97
1.26
1.48
1.58
1.66

1.45
3.20
5.17
7.24
9.38
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
35 Months
[Page-159]
H] Repayment Schedule:

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.15
1.06
0.97
0.88
0.79
2.12
2.32
2.45
2.47
2.47
1.84
2.18
2.52
2.80
3.12
I] Projected Cash Flow Statement:

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.497
1.249
1.909
0.212
7.115
2.109
0.212
2.320
2.242
0.212
2.454
2.256
0.212
2.468
2.254
0.212
2.465
Total
2.115
0.500
2.380
0.699
0.455
0.000
6.149
0.699
0.364
0.000
1.063
0.699
0.273
0.000
0.972
0.699
0.182
0.007
0.888
0.699
0.091
0.016
0.806
0.966
0.966
1.257
2.223
1.481
3.705
1.580
5.284
1.659
0.966
2.223
3.705
5.284
6.943
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-160]
J] Projected Balance Sheet:

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
1.45
1.70
1.25
2.80
5.75
0.25
3.20
3.45
1.25
2.10
6.80
0.25
5.17
5.42
1.25
1.40
8.07
0.25
7.24
7.49
1.25
0.70
9.43
0.25
9.38
9.63
1.25
0.00
10.88
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.62
0.21
2.40
2.38
0.97
5.75
2.40
0.21
2.19
2.38
2.22
6.80
2.19
0.21
1.98
2.38
3.70
8.07
1.98
0.21
1.77
2.38
5.28
9.43
1.77
0.21
1.56
2.38
6.94
10.88
5.00
29.11
4.54
38.43
4.18
47.15
3.90
52.96
3.72
57.67
1.866
0.920
2.786
0.575
0.984
1.560

0.484
0.393
1.053
1.127
1.538
1.520
0.302
1.206
1.508
56.788
40.199
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
4.995
K] Calculation of Break-Even Point:

Fixed Cost:
100%
50%
Total

38.525
38.121
37.960

[Page -161]
A] Introduction:
The Distributors are the sole C & F Agent of different range of products of a particular company. They are
responsible for promotion and distribution of the product/products of a brand and also in building the good will of
the company for a particular region. They procure the goods/products/service from the company at a discounted
price and sell the products to the dealers at a wholesale rate. They are mostly engaged in bulk selling. The endusers can purchase the goods from the dealers only. The distributors are a part of the distribution channel of a
company. They stand as a bridge between the producer and the retailer of respective goods or services. Now a
days very few companies opt for direct marketing to the customers to avoid delivery complications. So, Company
distributorship is indeed a profitable business proposition.

The product/service choice will primarily depend on the market demand in nearby areas. For wider market
coverage,the choice may be dependent on market studies in the desired areas. Varieties of products and
services are available for which the entrepreneur can get the distributorship license.

The distributorship businees have huge potential in the local & national market. Besides, the business have
also good maket potentiality in the export market.
Due to massive urbanization and development of road
and railway transportation system, different companies are intersested in providing or selling their goods and
services to the people of the state. The glaring example are opening up of different retail outlets in the capital
city of Agartala. It is no doubt that the business of this kind will flourish in the coming days.
[Page-162]
1. Sale Point
2. Store cum office
3. Electrification
27 Sq. m @ Rs. 250= 67500

40 Sq. m. @ Rs. 600= 24000
LS
40000
1.32 Lakh

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
vi.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Security Deposit for Distribution License
Delivery Van
[3 Wheeler]
0.00
1.32
0.00
0.40
1.50
2.00
5.22
Total
vii.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
5.27
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
Rental Charges of Land
[1 month]
1.95
0.15
0.13
0.10
0.10
2.43
Rs
7.70 Lakh
(Rs. In Lakh)
Urban
Rural
i.
5.39
4.62
ii.
Subsidy entitled:
1.92
2.69
iii.
0.38
7.70
0.38
7.70
Total
[Page-163]
Items/services
1
Qnty (Nos)
Sale of Items
40000
Rate (Rs/Piece)
[LS]
Amount (Rs)
80.00
Total
Rs
3200000
3200000
32 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
32.00
23.40
108
34.56
25.27
115
36.80
26.91
120
38.40
28.08
125
40.00
29.25
Gross Profit (1-2):
8.60
9.29
9.89
10.32
10.75

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
1.20
1.80
0.72
0.12
0.10
0.12
4.06
1.28
1.93
0.77
0.13
0.10
0.13
4.34
1.37
2.06
0.82
0.14
0.11
0.14
4.64
1.47
2.21
0.88
0.15
0.12
0.15
4.97
1.57
2.36
0.94
0.16
0.13
0.16
5.32

Income Tax payable:
4.54
0.52
4.95
0.52
5.25
0.52
5.35
0.52
5.43
0.52
4.02
0.70
3.32
0.13
4.43
0.56
3.87
0.19
4.72
0.42
4.30
0.23
4.83
0.28
4.55
0.26
4.91
0.14
4.77
0.28

3.19
3.68
4.07
4.29
4.49

9.97
1.08
10.65
1.08
11.07
1.08
11.18
1.08
11.24
1.08
2.11
2.60
3.00
3.22
3.42
2.63
3.12
3.52
3.74
3.94

3.19
6.87
10.94
15.24
19.73
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
25 Months
[Page-164]

5 Years

5.39
4.31
3.23
2.15
1.08
1.08
1.08
1.08
1.08
1.08
4.31
3.23
2.15
1.08
0.00

1.78
1.64
1.50
1.36
1.22
4.54
4.95
5.25
5.35
5.43
2.56
3.02
3.50
3.94
4.46

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.385
5.387
1.924
4.023
0.522
12.239
4.427
0.522
4.948
4.725
0.522
5.246
4.830
0.522
5.351
4.912
0.522
5.433
Total
5.215
0.050
2.430
1.077
0.700
0.132
9.605
1.077
0.560
0.187
1.824
1.077
0.420
0.230
1.727
1.077
0.280
0.255
1.612
1.077
0.140
0.277
1.494
2.634
2.634
3.124
5.758
3.519
9.277
3.739
13.016
3.939
2.634
5.758
9.277
13.016
16.955
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-165]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.38
3.19
3.58
1.92
4.31
9.81
0.38
6.87
7.25
1.92
3.23
12.41
0.38
10.94
11.33
1.92
2.15
15.41
0.38
15.24
15.62
1.92
1.08
18.62
0.38
19.73
20.12
1.92
0.00
22.04
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
5.27
0.52
4.74
2.43
2.63
9.81
4.74
0.52
4.22
2.43
5.76
12.41
4.22
0.52
3.70
2.43
9.28
15.41
3.70
0.52
3.18
2.43
13.02
18.62
3.18
0.52
2.66
2.43
16.95
22.04
7.70
41.46
6.99
52.60
6.43
63.32
6.01
71.41
5.73
78.39
2.422
1.428
3.850
1.082
1.528
2.610

0.942
0.802
1.635
1.749
2.577
2.551
0.662
1.872
2.533
45.864
34.530
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
7.695

Fixed Cost:
100%
50%
Total

32.936
32.282
31.799

[Page - 166]
A] Introduction:
The Distributors of Medicine are the authorized C & F Agent of different variant of medicine of pharma
companies. They are responsible for promotion and distribution of different products of a brand. They procure
different category of medicines from the company in bulk at a discounted price and sell the products to the
dealers at a wholesale rate. They are mostly engaged in bulk selling. The distributors are a part of the
distribution channel of a company. They stand as a bridge between the medicine producers and the retailer of
respective medicines. This is an evergreen segment of business as because diseases are now part and parcel
this modern day life style. As long as diseases will exist among living beings, so also business of medicine will
flourish. So, medicine distributorship is indeed a profitable business proposition.

The distributor may stock a particular category of medicine or different categories and also multi brand products.
The choice will primarily depend on the 'Doctors' who are prescribing which brand of medicine and also the
market demand in nearby areas. For wider market coverage,the choice may be dependent on market studies in
the desired areas.

The medicine distributorship businees have huge potential in the local & national market. Due to bussy and
hectic life style, people are becoming more prone to different complex diseases. To keep us fit and healthy
in our day to day life, we are bound to consume medicine. Due to improvement of health service in Tripura
and participation of different private players in health business, this sector is going to flourish in coming days.
[Page-167]
1. Sale Point
2. Store cum office
3. Electrification
180 Sq. ft. @ Rs. 250 = 45000

150 Sq. ft. @ Rs. 600 = 90000
LS
70000
2.05 Lakh

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
vi.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Security Deposit for Distribution License
Delivery Van
[3 Wheeler]
0.00
2.05
0.00
0.40
1.50
0.00
3.95
Total
vii.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
4.00
(Rs. In Lakh)
Cost of medicine
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
5.25
0.24
0.13
0.10
0.10
5.82
Rs
9.82 Lakh
(Rs. In Lakh)
Urban
Rural
i.
6.87
5.89
ii.
Subsidy entitled:
2.46
3.44
iii.
0.49
9.82
0.49
9.82
Total
[Page-168]
Items/services
1
Qnty (Nos)
Sale of Medicine
100000
Rate (Rs/Item)
[LS]
Amount (Rs)
75.00
Total
Rs
7500000
7500000
75 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
75.00
63.00
108
81.00
68.04
115
86.25
72.45
120
90.00
75.60
125
93.75
78.75
12.00
12.96
13.80
14.40
15.00
1.20
2.88
0.10
1.20
1.20
0.12
6.70
1.28
3.08
0.11
1.28
1.28
0.13
7.17
1.37
3.30
0.11
1.37
1.37
0.14
7.67
1.47
3.53
0.12
1.47
1.47
0.15
8.21
1.57
3.78
0.13
1.57
1.57
0.16
8.78

Income Tax payable:
5.30
0.40
5.79
0.40
6.13
0.40
6.19
0.40
6.22
0.40
4.91
0.89
4.01
0.20
5.40
0.71
4.68
0.27
5.73
0.54
5.20
0.34
5.80
0.36
5.44
0.39
5.82
0.18
5.64
0.43

3.81
4.41
4.86
5.05
5.22

5.08
1.37
5.45
1.37
5.63
1.37
5.61
1.37
5.56
1.37
2.44
3.04
3.48
3.68
3.84
2.83
3.43
3.88
4.07
4.24

3.81
8.22
13.08
18.13
23.35
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
Pay-Back Period:
27 Months
[Page-169]

5 Years

6.87
5.50
4.12
2.75
1.37
1.37
1.37
1.37
1.37
1.37
5.50
4.12
2.75
1.37
0.00

2.27
2.09
1.91
1.73
1.55
5.30
5.79
6.13
6.19
6.22
2.34
2.77
3.21
3.57
4.00

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.491
6.874
2.455
4.905
0.395
15.120
5.396
0.395
5.791
5.734
0.395
6.129
5.797
0.395
6.192
5.823
0.395
6.218
Total
3.950
0.050
5.820
1.375
0.894
0.201
12.289
1.375
0.715
0.268
2.358
1.375
0.536
0.340
2.251
1.375
0.357
0.388
2.120
1.375
0.179
0.428
1.982
2.831
2.831
3.433
6.264
3.878
10.142
4.072
14.214
4.236
2.831
6.264
10.142
14.214
18.450
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-170]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.49
3.81
4.30
2.46
5.50
12.26
0.49
8.22
8.71
2.46
4.12
15.29
0.49
13.08
13.57
2.46
2.75
18.78
0.49
18.13
18.62
2.46
1.37
22.45
0.49
23.35
23.84
2.46
0.00
26.30
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
4.00
0.40
3.61
5.82
2.83
12.26
3.61
0.40
3.21
5.82
6.26
15.29
3.21
0.40
2.82
5.82
10.14
18.78
2.82
0.40
2.42
5.82
14.21
22.45
2.42
0.40
2.03
5.82
18.45
26.30
9.82
38.80
8.93
49.44
8.21
59.16
7.68
65.82
7.32
71.28
2.489
2.750
5.239
1.110
2.943
4.052

0.931
0.752
3.148
3.369
4.080
4.121
0.574
3.605
4.178
49.709
41.169
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
9.820

Fixed Cost:
100%
50%
Total

39.962
39.960
40.192

[Page - 171]
A] Introduction:
The demand for herbal products are growing day by day. People, now a days, prefer herbal products more than
chemical products. The herbal products are free from side effects and are completely safe for use.Herbal
products are the safest alternative of drugs used for various medical treatments. There are numerous range of
cosmetic herbal products which are used for treatment of different beauty problems. So, business of herbal
products has a flourishing future.

The retailer should stock different category of products for different medical and cosmetic needs and also multi
brand products. The choice will primarily depend on the prevailing market demand in nearby areas. For wider
market coverage,the choice may be dependent on market studies in the desired areas.

The businees of herbal products have huge potential in the local & national market. Due to side effects of
chemical products, people are becoming more attracted to different alternative herbal medication for both
medical & cosmetic needs. As people are becoming more health & fashion conscious, so demand for
herbal products will gradually increase in near future.
[Page-172]
1. Store cum Sale Point
2. Electrification
1.65 Lakh
300 Sq. ft. @ Rs. 350 = 105000
LS
60000

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
1.65
0.00
0.80
0.00
2.45
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
2.50
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
2.17
0.09
0.10
0.08
0.06
2.50
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
[Page-173]
Items/services
1
Qnty (Nos)
Sale of Herbal Products
11000
Rate (Rs/Item)
[LS]
Amount (Rs)
280.00
Total
Rs
3080000
3080000
30.8 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
30.80
26.04
108
33.26
28.12
115
35.42
29.95
120
36.96
31.25
125
38.50
32.55
Gross Profit (1-2):
4.76
5.14
5.47
5.71
5.95

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.72
1.08
0.06
0.12
0.20
0.20
2.38
0.77
1.16
0.06
0.13
0.21
0.21
2.55
0.82
1.24
0.07
0.14
0.23
0.23
2.72
0.88
1.32
0.07
0.15
0.25
0.25
2.92
0.94
1.42
0.08
0.16
0.26
0.26
3.12

Income Tax payable:
2.38
0.25
2.59
0.25
2.75
0.25
2.80
0.25
2.83
0.25
2.14
0.46
1.68
0.00
2.35
0.36
1.99
0.00
2.50
0.27
2.23
0.02
2.55
0.18
2.37
0.04
2.59
0.09
2.49
0.05

1.68
1.99
2.21
2.33
2.45

5.45
0.70
5.97
0.70
6.23
0.70
6.31
0.70
6.35
0.70
0.98
1.29
1.51
1.63
1.75
1.23
1.53
1.75
1.88
1.99

1.68
3.67
5.87
8.21
10.65
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
31 Months
[Page-174]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
2.38
2.59
2.75
2.80
2.83
2.06
2.44
2.83
3.17
3.58

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
2.135
0.245
7.380
2.349
0.245
2.594
2.504
0.245
2.749
2.551
0.245
2.796
2.585
0.245
2.830
Total
2.450
0.050
2.500
0.700
0.455
0.000
6.155
0.700
0.364
0.000
1.064
0.700
0.273
0.023
0.996
0.700
0.182
0.037
0.919
0.700
0.091
0.049
0.840
1.225
1.225
1.530
2.755
1.753
4.508
1.877
6.386
1.990
1.225
2.755
4.508
6.386
8.376
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-175]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
1.68
1.93
1.25
2.80
5.98
0.25
3.67
3.92
1.25
2.10
7.27
0.25
5.87
6.12
1.25
1.40
8.77
0.25
8.21
8.46
1.25
0.70
10.41
0.25
10.65
10.90
1.25
0.00
12.15
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.50
0.25
2.26
2.50
1.23
5.98
2.26
0.25
2.01
2.50
2.76
7.27
2.01
0.25
1.77
2.50
4.51
8.77
1.77
0.25
1.52
2.50
6.39
10.41
1.52
0.25
1.28
2.50
8.38
12.15
5.00
33.60
4.55
43.68
4.18
52.81
3.91
59.68
3.73
65.63
1.420
0.830
2.250
0.609
0.888
1.497

0.518
0.427
0.950
1.017
1.468
1.444
0.336
1.088
1.424
48.596
36.592
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

34.814
34.050
33.471

[Page - 176]
A] Introduction:
Welding equipments are used in Steel Fabrication Units, Mechanical Workshops and other heavy industries
where welding works are required to be done. There is a good demand for welding machineries at local and
national level. This a business where only B2B selling will be done. With the promotion of Entrepreneurship in
the state, a lot of new fabrication units and workshops are being set up regularly. The entrepreneus should
target those new and also the old units to make sale of his products.

This kind of machineries are required for welding works. The retailer should stock all machineries and
equipments required for welding works. The choice of equipments and machineries will primarily depend on the
prevailing market demand in nearby areas. For wider market coverage,the choice may be dependent on market
studies in the desired areas.

The businees of welding equipments have pretty good potential in the local & national market. Due to
promotion of Entrepreneurship in the state, a lot of new fabrication units and workshops are being set up
regularly. The entrepreneus should target those new and also the old units to make sale of his products.
2. Water & Electrification
350 Sq. ft. @ Rs. 350 = 122500
LS
2.03 Lakh
80000
[Page-177]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
2.03
0.00
0.80
0.00
2.83
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
2.88
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]

1.79
0.09
0.10
0.08
0.06
2.12
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total

Items/services
1
2
3
4
5
6
Qnty (Nos)
Arc Welding Machine

Drilling Machine
Grinding Machine
Air compressor for spray painting:
Sheet Bending Machine:
Hammer and other hand tools
Rate (Rs/Item)
Amount (Rs)
20
30000.00
600000
20
27000.00
540000
18
20000.00
360000
18
24000.00
432000
16
30000.00
480000
18
10000.00
Total
Rs
180000
2592000
25.92 Lakh
[Page-178]

Assumptions:


25
7
13
10
%
%
%
%

100
25.92
21.48
108
27.99
23.20
115
29.81
24.70
120
31.10
25.78
125
32.40
26.85
Gross Profit (1-2):
4.44
4.80
5.11
5.33
5.55

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.72
1.08
0.10
0.15
0.10
0.12
2.27
0.77
1.16
0.11
0.16
0.11
0.13
2.43
0.82
1.24
0.11
0.17
0.11
0.14
2.60
0.88
1.32
0.12
0.18
0.12
0.15
2.78
0.94
1.42
0.13
0.20
0.13
0.16
2.98

Income Tax payable:
2.17
0.28
2.37
0.28
2.51
0.28
2.55
0.28
2.57
0.28
1.89
0.45
1.43
0.00
2.08
0.36
1.72
0.00
2.22
0.27
1.95
0.00
2.26
0.18
2.08
0.01
2.29
0.09
2.20
0.02

1.43
1.72
1.95
2.07
2.18

5.53
0.70
6.14
0.70
6.55
0.70
6.66
0.70
6.73
0.70
0.73
1.02
1.25
1.37
1.48
1.02
1.30
1.54
1.66
1.76

1.43
3.15
5.10
7.18
9.36
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
35 Months
[Page-179]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.15
1.06
0.97
0.88
0.79
2.17
2.37
2.51
2.55
2.57
1.88
2.23
2.58
2.89
3.26

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.497
1.249
1.888
0.283
7.165
2.084
0.283
2.366
2.225
0.283
2.507
2.265
0.283
2.547
2.292
0.283
2.574
Total
2.825
0.050
2.120
0.699
0.455
0.000
6.149
0.699
0.364
0.000
1.063
0.699
0.273
0.000
0.972
0.699
0.182
0.010
0.891
0.699
0.091
0.020
0.810
1.016
1.016
1.303
2.320
1.535
3.855
1.656
5.511
1.764
1.016
2.320
3.855
5.511
7.275
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-180]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
1.43
1.68
1.25
2.80
5.73
0.25
3.15
3.40
1.25
2.10
6.75
0.25
5.10
5.35
1.25
1.40
8.00
0.25
7.18
7.43
1.25
0.70
9.38
0.25
9.36
9.61
1.25
0.00
10.86
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.88
0.28
2.59
2.12
1.02
5.73
2.59
0.28
2.31
2.12
2.32
6.75
2.31
0.28
2.03
2.12
3.85
8.00
2.03
0.28
1.75
2.12
5.51
9.38
1.75
0.28
1.46
2.12
7.27
10.86
5.00
28.69
4.54
37.89
4.18
46.73
3.90
53.09
3.72
58.60
1.457
0.775
2.232
0.646
0.829
1.475

0.555
0.464
0.887
0.949
1.443
1.414
0.373
1.016
1.389
50.705
38.405
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
4.995

Fixed Cost:
100%
50%
Total

36.523
35.692
35.049

[Page - 181]
A] Introduction:
Selling of antique items is an unconventional business gratifying the needs of a particular segment of
customers.This is different from the conventional nature of business. The products sold by an antique shop are
unique and rarest in nature.Those items are not readily available in the market and are sold at a premium price.
They are considered as a treasured possession by those who have a fascination for collecting antique items.
The success of an antique shop depend on its quality of collection that it possesses. Selling of antique items can
fetch a seller a handsome amount of money if he can properly promote his products among the target
customers.

The seller should stock different types of antique products for display in his shop. He needs to have good social
contacts and proper knowledge about the know-where of antique items. He must have knowledge about the
value of a particular item. The price of an antique item can not be fixed only depending on its material value. So
the price of an antique item should be fixed depending on some conditions, like, from where it has been
collected? who owned that item earlier? what would be its present material cost? whether those items are
presently available in the market? etc. For wider market coverage,the choice may be dependent on market

The businees of antique products have good potential in the local & national market. The seller should have
an access to its target customer base. Those items can not be compared to consumer goods which are
being sold every now and then. Some times it would be necessary for the seller to participate in exibitions to
display his products. He sould also do proper advertisement of his collection.
[Page-182]
2. Electrification
1.90 Lakh
400 Sq. ft. @ Rs. 350 = 140000
LS
50000

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
1.90
0.00
0.40
0.00
2.30
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
2.35
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
7.00
0.06
0.10
0.08
0.06
7.30
Rs
9.65 Lakh
(Rs. In Lakh)
Urban
Rural
i.
6.76
5.79
ii.
Subsidy entitled:
2.41
3.38
iii.
0.48
9.65
0.48
9.65
Total
[Page-183]
Items/services
1
Qnty (Nos)
Sale of Antique Items
Rate (Rs/Item)
155
Amount (Rs)
58000.00
Total
Rs
8990000
8990000
89.9 Lakh

Assumptions:


25
7
13
10
%
%
%
%

100
89.90
84.00
108
97.09
90.72
115
103.39
96.60
120
107.88
100.80
125
112.38
105.00
Gross Profit (1-2):
5.90
6.37
6.79
7.08
7.37

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.72
0.72
0.08
0.12
0.12
0.12
1.88
0.77
0.77
0.09
0.13
0.13
0.13
2.01
0.82
0.82
0.09
0.14
0.14
0.14
2.15
0.88
0.88
0.10
0.15
0.15
0.15
2.30
0.94
0.94
0.10
0.16
0.16
0.16
2.46

Income Tax payable:
4.02
0.23
4.36
0.23
4.63
0.23
4.78
0.23
4.91
0.23
3.79
0.88
2.91
0.09
4.13
0.70
3.43
0.14
4.40
0.53
3.88
0.19
4.55
0.35
4.20
0.22
4.68
0.18
4.51
0.25

2.82
3.28
3.69
3.98
4.25

3.14
1.35
3.38
1.35
3.57
1.35
3.69
1.35
3.79
1.35
1.47
1.93
2.34
2.62
2.90
1.70
2.16
2.57
2.85
3.13

2.82
6.11
9.79
13.77
18.02
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
35 Months
[Page-184]

5 Years

6.76
5.40
4.05
2.70
1.35
1.35
1.35
1.35
1.35
1.35
5.40
4.05
2.70
1.35
0.00

2.23
2.05
1.88
1.70
1.53
4.02
4.36
4.63
4.78
4.91
1.80
2.12
2.47
2.81
3.22

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.483
6.755
2.413
3.790
0.230
13.670
4.130
0.230
4.360
4.403
0.230
4.633
4.547
0.230
4.777
4.681
0.230
4.911
Total
2.300
0.050
7.300
1.351
0.878
0.091
11.970
1.351
0.703
0.143
2.197
1.351
0.527
0.188
2.066
1.351
0.351
0.220
1.922
1.351
0.176
0.251
1.778
1.700
1.700
2.164
3.864
2.567
6.430
2.855
9.285
3.133
1.700
3.864
6.430
9.285
12.418
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-185]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.48
2.82
3.30
2.41
5.40
11.12
0.48
6.11
6.59
2.41
4.05
13.05
0.48
9.79
10.28
2.41
2.70
15.39
0.48
13.77
14.25
2.41
1.35
18.02
0.48
18.02
18.51
2.41
0.00
20.92
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.35
0.23
2.12
7.30
1.70
11.12
2.12
0.23
1.89
7.30
3.86
13.05
1.89
0.23
1.66
7.30
6.43
15.39
1.66
0.23
1.43
7.30
9.29
18.02
1.43
0.23
1.20
7.30
12.42
20.92
9.65
29.23
8.77
37.45
8.07
45.70
7.54
52.71
7.19
59.16
1.828
0.580
2.408
0.933
0.621
1.553

0.757
0.581
0.664
0.711
1.421
1.292
0.406
0.760
1.166
37.463
26.264
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
9.650

Fixed Cost:
100%
50%
Total

23.473
21.286
19.187

[Page - 186]
A] Introduction:
The business of musical instuments is an evergreen business. Art and culture is a part and parcel of human
civilization. Every human civilization has its own songs and music and so also own musical instruments. Music is
an expression of one's own culture, heritage, traditions and the emotions related with it. And doing so they need
musical instruments to accompany with their music they plays. So, the demand for musical instruments will never
die. There are numerous range of musical instrumnents which are played by people like, Guiter, drum, sitar,
flute, sexofone, tabla, octopad, piano, etc. So, business of musical instruments has a flourishing future.

There are numerous range of musical instrumnents which are played by people like, Guiter, drum, sitar, flute,
sexofone, tabla, octopad, piano, etc The choice will primarily depend on the prevailing market demand and the
culture and traditions people follow. For wider market coverage,the choice may be dependent on market studies
in the desired areas.

The businees of musical instruments have huge potential in the local & national market.
The business of musical instruments depend on the human culture where the business is operating. As the
choice of people are gradually becoming sophisticated, so also the business is becoming more and more
sophisticated with incorporation of new technology.
2. Electrification
500 Sq. ft. @ Rs. 350 = 175000
LS
60000
2.35 Lakh
[Page-187]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
2.35
0.00
0.96
0.00
3.31
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
3.36
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
1.80
0.12
0.10
0.08
0.06
2.16
Rs
5.52 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.86
3.31
ii.
Subsidy entitled:
1.38
1.93
iii.
0.28
5.52
0.28
5.52
Total
Items/services
1
Sale of Musical Instruments
Qnty (Nos)
305
Rate (Rs/Item)
Amount (Rs)
8800.00
2684000
Total
Rs
2684000
26.84 Lakh
[Page-188]

Assumptions:


25
7
13
10
%
%
%
%

100
26.84
21.60
108
28.99
23.33
115
30.87
24.84
120
32.21
25.92
125
33.55
27.00
Gross Profit (1-2):
5.24
5.66
6.03
6.29
6.55

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.72
1.44
0.06
0.15
0.10
0.12
2.59
0.77
1.54
0.06
0.16
0.11
0.13
2.77
0.82
1.65
0.07
0.17
0.11
0.14
2.97
0.88
1.76
0.07
0.18
0.12
0.15
3.17
0.94
1.89
0.08
0.20
0.13
0.16
3.39

Income Tax payable:
2.65
0.33
2.89
0.33
3.06
0.33
3.12
0.33
3.16
0.33
2.32
0.50
1.82
0.00
2.56
0.40
2.16
0.02
2.73
0.30
2.43
0.04
2.78
0.20
2.58
0.06
2.82
0.10
2.72
0.07

1.82
2.14
2.39
2.53
2.65

6.77
0.77
7.38
0.77
7.73
0.77
7.84
0.77
7.90
0.77
1.04
1.37
1.61
1.75
1.88
1.37
1.70
1.94
2.08
2.21

1.82
3.96
6.34
8.87
11.52
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
31 Months
[Page-189]

5 Years

3.86
3.09
2.32
1.55
0.77
0.77
0.77
0.77
0.77
0.77
3.09
2.32
1.55
0.77
0.00

1.28
1.17
1.07
0.97
0.87
2.65
2.89
3.06
3.12
3.16
2.08
2.46
2.85
3.20
3.61

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.276
3.864
1.380
2.319
0.331
8.170
2.557
0.331
2.888
2.730
0.331
3.061
2.784
0.331
3.115
2.824
0.331
3.155
Total
3.310
0.050
2.160
0.773
0.502
0.000
6.795
0.773
0.402
0.016
1.191
0.773
0.301
0.043
1.117
0.773
0.201
0.058
1.032
0.773
0.100
0.072
0.945
1.375
1.375
1.697
3.072
1.944
5.016
2.083
7.099
2.210
1.375
3.072
5.016
7.099
9.309
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-190]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.28
1.82
2.09
1.38
3.09
6.56
0.28
3.96
4.23
1.38
2.32
7.93
0.28
6.34
6.62
1.38
1.55
9.54
0.28
8.87
9.14
1.38
0.77
11.30
0.28
11.52
11.79
1.38
0.00
13.17
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.36
0.33
3.03
2.16
1.37
6.56
3.03
0.33
2.70
2.16
3.07
7.93
2.70
0.33
2.37
2.16
5.02
9.54
2.37
0.33
2.04
2.16
7.10
11.30
2.04
0.33
1.71
2.16
9.31
13.17
5.52
32.91
5.02
42.63
4.62
51.68
4.31
58.53
4.11
64.46
1.553
0.935
2.488
0.733
1.000
1.733

0.632
0.532
1.070
1.145
1.703
1.677
0.431
1.226
1.657
48.427
37.508
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.520

Fixed Cost:
100%
50%
Total

35.748
34.999
34.435

[Page -191]
A] Introduction:
With the rapid growth of the economy of our state, the purchasing power of people have cosiderably increased in
comparison to their ancestors. Due to advancement of technology, life has become very fast, so to keep parity with
the time people are adopting themselves with the advanced technology. To save their time they are using advanced
way of communication like, mobile, internet, aeroplane, car, etc. In the recent past the business of automobile and its
ancillary units has increased with leaps and bounds. In our state also some of the major automobile companies has
set up their dealership network to meet the increasing demand.

A car parlour sells automobile parts, accessories and decorative items for automobile. A car parlour should stock
all kinds of accessories needed for a car. The entrepreneur should do a market survey to understand what kind
of products have more demand, which brand people prefer more, what is the present market trend, what new he
can add to make a car more comfortable and cozy.

The businees of car parlour have huge potential in the local & national market. With the rapid growth of
automobile industry, its ancillary industries like spare parts and accessories have also expanded at the same
speed and proportion. As people are becoming more technology conscious, so demand for this kind of
industry will grow at a rapid pace in near future.
2. Electrification
1000 Sq. ft. @ Rs. 250 = 250000
LS
60000
3.10 Lakh
[Page-192]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
3.10
0.00
0.96
0.00
4.06
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
4.11
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
5.39
0.24
0.10
0.10
0.06
5.89
Rs
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total
Items/services
1
Sale of Car Accessories & Dcors
Qnty (Nos)
1100
Rate (Rs/Item)
Amount (Rs)
7000.00
7700000
Total
Rs
7700000
77 Lakh
[Page-193]

Assumptions:


25
7
13
10
%
%
%
%

100
77.00
64.68
108
83.16
69.85
115
88.55
74.38
120
92.40
77.62
125
96.25
80.85
12.32
13.31
14.17
14.78
15.40
0.72
2.88
0.24
0.15
0.10
0.12
4.21
0.77
3.08
0.26
0.16
0.11
0.13
4.50
0.82
3.30
0.27
0.17
0.11
0.14
4.82
0.88
3.53
0.29
0.18
0.12
0.15
5.16
0.94
3.78
0.31
0.20
0.13
0.16
5.52

Income Tax payable:
8.11
0.41
8.80
0.41
9.35
0.41
9.63
0.41
9.88
0.41
7.70
0.91
6.79
0.66
8.39
0.73
7.67
0.83
8.94
0.55
8.40
0.98
9.22
0.36
8.86
1.07
9.48
0.18
9.29
1.16

6.14
6.83
7.42
7.78
8.14

7.97
1.40
8.22
1.40
8.37
1.40
8.42
1.40
8.45
1.40
4.74
5.43
6.02
6.38
6.74
5.14
5.84
6.42
6.79
7.14

6.14
12.97
20.38
28.17
36.30
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Gross Profit (1-2):

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
Pay-Back Period:
19 Months
[Page-194]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
8.11
8.80
9.35
9.63
9.88
3.51
4.14
4.80
5.46
6.25

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
7.704
0.406
18.110
8.395
0.406
8.801
8.942
0.406
9.348
9.221
0.406
9.627
9.476
0.406
9.882
Total
4.060
0.050
5.890
1.400
0.910
0.658
12.968
1.400
0.728
0.834
2.962
1.400
0.546
0.980
2.926
1.400
0.364
1.072
2.836
1.400
0.182
1.158
2.740
5.142
5.142
5.839
10.981
6.422
17.403
6.791
24.193
7.142
5.142
10.981
17.403
24.193
31.335
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-195]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
6.14
6.64
2.50
5.60
14.74
0.50
12.97
13.47
2.50
4.20
20.17
0.50
20.38
20.88
2.50
2.80
26.18
0.50
28.17
28.67
2.50
1.40
32.57
0.50
36.30
36.80
2.50
0.00
39.30
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
4.11
0.41
3.70
5.89
5.14
14.74
3.70
0.41
3.30
5.89
10.98
20.17
3.30
0.41
2.89
5.89
17.40
26.18
2.89
0.41
2.49
5.89
24.19
32.57
2.49
0.41
2.08
5.89
31.33
39.30
10.00
61.36
9.09
75.17
8.36
88.69
7.82
99.60
7.45
109.17
2.036
1.745
3.781
1.134
1.867
3.001

0.952
0.770
1.998
2.138
2.950
2.908
0.588
2.287
2.875
31.797
25.429
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

23.987
23.198
22.540

[Page - 196]
A] Introduction:
Domesticating birds is a hobby of few people. They love to domesticate birds which is a good way of spending
leisure time. Selling of birds is a business targeted to those customers who have a hobby to domesticate birds.
Though the business targets a particular category of customers, yet it is profitable in nature. There are few
categories of birds which can be domisticated like parrot, pigeon, love bird, mayna etc.

The retailer should stock all kinds of birds that can be domisticated. The choice will primarily depend on the
prevailing market demand in nearby areas. For wider market coverage,the choice may be dependent on market

The business of selling birds is a profitable business. Selling of birds is a business targeted to those
customers who have a hobby to domesticate birds. The market of birds in Tripura is quite good. People of
Tripura has a culture of growing up within the nature's lap. They friendly towards animals and birds. In foreign
countries people love to domisticate animals and birds and these kind of businesses are done in a big scale.
2. Electrification
700 Sq. ft. @ Rs. 250 = 175000
LS
20000
1.95 Lakh
[Page-197]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
1.95
0.00
0.20
0.00
2.15
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
2.20
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
2.56
0.09
0.05
0.05
0.05
2.80
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
Items/services
Qnty (Nos)
Rate (Rs/Item)
Sale of Birds
3200
600.00
Sale of Cage
3200
500.00
Amount (Rs)
1920000
Total
Rs
1600000
3520000
35.2 Lakh
[Page-198]

Assumptions:


25
7
13
10
%
%
%
%

100
35.20
30.72
108
38.02
33.18
115
40.48
35.33
120
42.24
36.86
125
44.00
38.40
Gross Profit (1-2):
4.48
4.84
5.15
5.38
5.60

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
1.08
0.10
0.10
0.10
0.12
2.10
0.64
1.16
0.11
0.11
0.11
0.13
2.25
0.69
1.24
0.11
0.11
0.11
0.14
2.40
0.74
1.32
0.12
0.12
0.12
0.15
2.57
0.79
1.42
0.13
0.13
0.13
0.16
2.75
2.38
0.22
2.59
0.22
2.75
0.22
2.80
0.22
2.85
0.22
2.17
0.46
1.71
0.000
2.38
0.36
2.01
0.001
2.53
0.27
2.26
0.026
2.59
0.18
2.41
0.041
2.63
0.09
2.54
0.054
1.71
2.01
2.23
2.37
2.49

4.86
0.70
5.29
0.70
5.52
0.70
5.60
0.70
5.65
0.70
1.01
1.31
1.53
1.67
1.79
1.23
1.53
1.75
1.88
2.00

1.71
3.72
5.96
8.32
10.81
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:

Income Tax payable:

Pay-Back Period:
30 Months
[Page-199]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
2.38
2.59
2.75
2.80
2.85
2.06
2.44
2.82
3.18
3.60

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
2.165
0.215
7.380
2.376
0.215
2.591
2.533
0.215
2.748
2.588
0.215
2.803
2.632
0.215
2.847
Total
2.150
0.050
2.800
0.700
0.455
0.000
6.155
0.700
0.364
0.001
1.065
0.700
0.273
0.026
0.999
0.700
0.182
0.041
0.923
0.700
0.091
0.054
0.845
1.225
1.225
1.526
2.751
1.749
4.500
1.880
6.381
2.002
1.225
2.751
4.500
6.381
8.383
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-200]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
1.71
1.96
1.25
2.80
6.01
0.25
3.72
3.97
1.25
2.10
7.32
0.25
5.96
6.21
1.25
1.40
8.86
0.25
8.32
8.57
1.25
0.70
10.52
0.25
10.81
11.06
1.25
0.00
12.31
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.20
0.22
1.99
2.80
1.23
6.01
1.99
0.22
1.77
2.80
2.75
7.32
1.77
0.22
1.56
2.80
4.50
8.86
1.56
0.22
1.34
2.80
6.38
10.52
1.34
0.22
1.13
2.80
8.38
12.31
5.00
34.20
4.55
44.26
4.18
53.43
3.91
60.53
3.73
66.76
1.270
0.750
2.020
0.579
0.803
1.382

0.488
0.397
0.859
0.919
1.347
1.316
0.306
0.983
1.289
45.909
34.773
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

32.891
31.943
31.165

[Page - 201]
A] Introduction:
To keep aquarium of ornamental fishes at home is a hobby of few people. They love to keep ornamental fishes
at home which is a good way of spending leisure time. Selling of aquarium of ornamental fishes is a business
targeted to those customers who have a hobby to decorate their houses with aquarium of ornamental fishes.
Though the business targets a particular category of customers, yet it is profitable in nature. It has a huge
business potential as people all over the world have this common hobby.

The retailer should stock all kinds of aquarium and ornamental fishes for sale. The choice will primarily depend
on the prevailing market demand in nearby areas. For wider market coverage,the choice may be dependent on
market studies in the desired areas.

The business of aquarium have good potential in the local & national market.The future of this business
depends on the customer's taste and preferences. Decorating houses with aquarium is a common hobby
possessed by many people. So, this is indeed a very profitable business proposition.
2. Water & Electricity
700 Sq. ft. @ Rs. 250 = 175000
LS
20000
1.95 Lakh
[Page-202]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
1.95
0.00
0.20
0.00
2.15
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
2.20
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
2.51
0.09
0.05
0.10
0.05
2.80
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
Items/services
Qnty (Nos)
Rate (Rs/Item)
Sale of Fishes
7500
250.00
Sale of Aquarium
2000
800.00
Amount (Rs)
1875000
Total
Rs
1600000
3475000
34.75 Lakh
[Page-203]

Assumptions:


25
7
13
10
%
%
%
%

100
34.75
30.12
108
37.53
32.53
115
39.96
34.64
120
41.70
36.14
125
43.44
37.65
Gross Profit (1-2):
4.63
5.00
5.32
5.56
5.79

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
1.08
0.10
0.10
0.12
0.12
2.12
0.64
1.16
0.11
0.11
0.13
0.13
2.27
0.69
1.24
0.11
0.11
0.14
0.14
2.43
0.74
1.32
0.12
0.12
0.15
0.15
2.60
0.79
1.42
0.13
0.13
0.16
0.16
2.78

Income Tax payable:
2.51
0.22
2.73
0.22
2.90
0.22
2.96
0.22
3.01
0.22
2.30
0.46
1.84
0.00
2.52
0.36
2.15
0.02
2.68
0.27
2.41
0.04
2.74
0.18
2.56
0.06
2.79
0.09
2.70
0.07

1.84
2.14
2.37
2.51
2.63

5.29
0.70
5.70
0.70
5.93
0.70
6.01
0.70
6.06
0.70
1.14
1.44
1.67
1.81
1.93
1.36
1.65
1.88
2.02
2.15

1.84
3.98
6.35
8.85
11.48
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
28 Months
[Page-204]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
2.51
2.73
2.90
2.96
3.01
2.17
2.57
2.98
3.35
3.80

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
2.295
0.215
7.510
2.517
0.215
2.732
2.682
0.215
2.897
2.744
0.215
2.959
2.794
0.215
3.009
Total
2.150
0.050
2.800
0.700
0.455
0.000
6.155
0.700
0.364
0.015
1.079
0.700
0.273
0.041
1.014
0.700
0.182
0.056
0.938
0.700
0.091
0.070
0.861
1.355
1.355
1.653
3.008
1.883
4.891
2.021
6.912
2.148
1.355
3.008
4.891
6.912
9.060
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-205]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
1.84
2.09
1.25
2.80
6.14
0.25
3.98
4.23
1.25
2.10
7.58
0.25
6.35
6.60
1.25
1.40
9.25
0.25
8.85
9.10
1.25
0.70
11.05
0.25
11.48
11.73
1.25
0.00
12.98
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.20
0.22
1.99
2.80
1.36
6.14
1.99
0.22
1.77
2.80
3.01
7.58
1.77
0.22
1.56
2.80
4.89
9.25
1.56
0.22
1.34
2.80
6.91
11.05
1.34
0.22
1.13
2.80
9.06
12.98
5.00
36.80
4.55
47.04
4.18
56.64
3.91
64.12
3.73
70.66
1.270
0.760
2.030
0.579
0.813
1.392

0.488
0.397
0.870
0.931
1.358
1.328
0.306
0.996
1.302
44.714
33.757
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

31.915
30.979
30.208

[Page - 206]
A] Introduction:
To keep dogs at home is an age-old hobby. Domesticating dogs helps the owner of the dog to keep his house
secured. Dogs are the most loyal and friendly animal. Selling of exotic dog breeds is a business targeted to
those customers who have a hobby to domesticate dogs. Though the business targets a particular category of
customers, yet it is profitable in nature. It has a huge business potential as people all over the world have this
common hobby.

The retailer should stock different categories of dog breed like, Doverman, Dalmatian, Spanial etc. The choice
will primarily depend on the prevailing market demand in nearby areas. For wider market coverage,the choice
may be dependent on market studies in the desired areas.

The business of exotic dog breed have good potential in the local & national market.The future of this
business depends on the customer's taste and preferences. Domesticating dogs is a common hobby
possessed by many people. So, this is indeed a very profitable business proposition.
1. Sale Point
2. Kennels
300 Sq. ft. @ Rs. 250 = 75000

1000 Sq. ft. @ Rs. 150 = 150000
LS
20000
2.45 Lakh
[Page-207]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
2.45
0.00
0.20
0.00
2.65
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
2.70
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
1.96
0.09
0.05
0.15
0.05
2.30
Rs
5.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
3.50
3.00
ii.
Subsidy entitled:
1.25
1.75
iii.
0.25
5.00
0.25
5.00
Total
Items/services
1
Sale of Exotic Dogs
Qnty (Nos)
300
Rate (Rs/Item)
Amount (Rs)
9500.00
2850000
Total
Rs
2850000
28.5 Lakh
[Page-208]

Assumptions:


25
7
13
10
%
%
%
%

100
28.50
23.52
108
30.78
25.40
115
32.78
27.05
120
34.20
28.22
125
35.63
29.40
Gross Profit (1-2):
4.98
5.38
5.73
5.98
6.23

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
1.08
0.20
0.08
0.10
0.24
2.30
0.64
1.16
0.21
0.09
0.11
0.26
2.46
0.69
1.24
0.23
0.09
0.11
0.27
2.63
0.74
1.32
0.25
0.10
0.12
0.29
2.82
0.79
1.42
0.26
0.10
0.13
0.31
3.01

Income Tax payable:
2.68
0.27
2.92
0.27
3.09
0.27
3.16
0.27
3.21
0.27
2.42
0.46
1.96
0.00
2.65
0.36
2.29
0.03
2.83
0.27
2.56
0.06
2.89
0.18
2.71
0.07
2.95
0.09
2.85
0.09

1.96
2.26
2.50
2.64
2.77

6.88
0.70
7.34
0.70
7.63
0.70
7.72
0.70
7.77
0.70
1.26
1.56
1.80
1.94
2.07
1.53
1.82
2.06
2.21
2.33

1.96
4.22
6.72
9.36
12.13
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
27 Months
[Page-209]

5 Years

3.50
2.80
2.10
1.40
0.70
0.70
0.70
0.70
0.70
0.70
2.80
2.10
1.40
0.70
0.00

1.16
1.06
0.97
0.88
0.79
2.68
2.92
3.09
3.16
3.21
2.32
2.74
3.18
3.58
4.06

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.250
3.500
1.250
2.415
0.265
7.680
2.652
0.265
2.917
2.829
0.265
3.094
2.893
0.265
3.158
2.945
0.265
3.210
Total
2.650
0.050
2.300
0.700
0.455
0.000
6.155
0.700
0.364
0.029
1.093
0.700
0.273
0.056
1.029
0.700
0.182
0.071
0.953
0.700
0.091
0.085
0.876
1.525
1.525
1.824
3.349
2.065
5.414
2.205
7.620
2.334
1.525
3.349
5.414
7.620
9.954
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-210]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.25
1.96
2.21
1.25
2.80
6.26
0.25
4.22
4.47
1.25
2.10
7.82
0.25
6.72
6.97
1.25
1.40
9.62
0.25
9.36
9.61
1.25
0.70
11.56
0.25
12.13
12.38
1.25
0.00
13.63
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.70
0.27
2.44
2.30
1.53
6.26
2.44
0.27
2.17
2.30
3.35
7.82
2.17
0.27
1.91
2.30
5.41
9.62
1.91
0.27
1.64
2.30
7.62
11.56
1.64
0.27
1.38
2.30
9.95
13.63
5.00
39.20
4.55
49.71
4.18
59.79
3.91
67.56
3.73
74.32
1.320
0.850
2.170
0.629
0.910
1.539

0.538
0.447
0.973
1.041
1.511
1.488
0.356
1.114
1.470
44.742
34.527
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
5.000

Fixed Cost:
100%
50%
Total

32.816
32.029
31.412

[Page - 211]
A] Introduction:
GCI Sheets are primarily used as roof tops and are also used for fencing purpose. GCI Sheets are some times
used for giving partition and in rural areas they are used for building houses. In India, 8 out of 10 houses are
made of GCI Shets. GCI Sheets are used both for domestic and industrial purpose.These are also used by
promoters for construction purpose. So, the business of GCI Sheets is a profitable venture.

The GCI Sheets are made up of asbestos, aluminum and tin. The retailer should stock different sizes of GCI
sheets to be used for different purposes. He should stock the material depnding on the prevailing market
demand in nearby areas. For wider market coverage,the choice may be dependent on market studies in the
desired areas.

As mentioned earlier, GCI Sheets are primarily used as roof tops and are also used for fencing purpose.
GCI Sheets are some times used for giving partition and in rural areas they are used for building houses. In
India, 8 out of 10 houses are made of GCI Shets. GCI Sheets are used both for domestic and industrial
purpose.These are also used by promoters for construction purpose.
2. Electricity
400 Sq. ft. @ Rs. 350 = 140000
LS
20000
1.60 Lakh
[Page-212]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
1.60
0.00
0.20
0.00
1.80
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
1.85
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
4.50
0.18
0.05
0.10
0.10
4.93
Rs
6.78 Lakh
(Rs. In Lakh)
Urban
Rural
i.
4.75
4.07
ii.
Subsidy entitled:
1.70
2.37
iii.
0.34
6.78
0.34
6.78
Total

Items/services
1
Sale of GCI Sheets
Qnty (Nos)
55000
Rate (Rs/Item)
Amount (Rs)
110.00
6050000
Total
Rs
6050000
60.5 Lakh
[Page-213]

Assumptions:


25
7
13
10
%
%
%
%

100
60.50
54.00
108
65.34
58.32
115
69.58
62.10
120
72.60
64.80
125
75.63
67.50
Gross Profit (1-2):
6.50
7.02
7.48
7.80
8.12

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
1.20
2.16
0.12
0.10
0.10
0.20
3.88
1.28
2.31
0.13
0.11
0.11
0.21
4.15
1.37
2.47
0.14
0.11
0.11
0.23
4.44
1.47
2.65
0.15
0.12
0.12
0.25
4.75
1.57
2.83
0.16
0.13
0.13
0.26
5.09

Income Tax payable:
2.62
0.18
2.87
0.18
3.03
0.18
3.05
0.18
3.04
0.18
2.44
0.62
1.82
0.00
2.69
0.49
2.19
0.02
2.85
0.37
2.48
0.05
2.87
0.25
2.62
0.06
2.86
0.12
2.74
0.07

1.82
2.18
2.43
2.56
2.66

3.01
0.95
3.33
0.95
3.50
0.95
3.52
0.95
3.52
0.95
0.87
1.23
1.49
1.61
1.71
1.05
1.41
1.67
1.79
1.89

1.82
4.00
6.43
8.99
11.65
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
36 Months
[Page-214]

5 Years

4.75
3.80
2.85
1.90
0.95
0.95
0.95
0.95
0.95
0.95
3.80
2.85
1.90
0.95
0.00

1.57
1.44
1.32
1.20
1.07
2.62
2.87
3.03
3.05
3.04
1.67
1.99
2.30
2.55
2.83

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.339
4.746
1.695
2.440
0.180
9.400
2.688
0.180
2.868
2.853
0.180
3.033
2.867
0.180
3.047
2.859
0.180
3.039
Total
1.800
0.050
4.930
0.949
0.617
0.000
8.346
0.949
0.494
0.019
1.462
0.949
0.370
0.048
1.367
0.949
0.247
0.062
1.258
0.949
0.123
0.074
1.147
1.054
1.054
1.407
2.460
1.665
4.126
1.789
5.915
1.893
1.054
2.460
4.126
5.915
7.807
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-215]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.34
1.82
2.16
1.70
3.80
7.65
0.34
4.00
4.34
1.70
2.85
8.88
0.34
6.43
6.77
1.70
1.90
10.37
0.34
8.99
9.33
1.70
0.95
11.97
0.34
11.65
11.99
1.70
0.00
13.69
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.85
0.18
1.67
4.93
1.05
7.65
1.67
0.18
1.49
4.93
2.46
8.88
1.49
0.18
1.31
4.93
4.13
10.37
1.31
0.18
1.13
4.93
5.91
11.97
1.13
0.18
0.95
4.93
7.81
13.69
6.78
26.89
6.16
35.30
5.67
42.94
5.30
48.27
5.05
52.68
1.997
1.340
3.337
0.674
1.434
2.107

0.550
0.427
1.534
1.642
2.084
2.068
0.303
1.756
2.060
56.018
42.353
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
6.780

Fixed Cost:
100%
50%
Total

40.733
40.435
40.398

[Page - 216]
A] Introduction:
Cement is primarily used for construction work. For any kind of construction work, cement is used as the raw
material. Due to rapid Urbanization, Industrialization and boom in real estate business, the demand for cement
has suddenly shoot up. Construction woks of bridges. multiplexes, multi-storied buildings, shopping malls etc are
going on at every corner of our country.So, use of cement as raw material for those works a re necessary
without which those works can not be carried out. As more villages are getting converted into cities, so also the
demand for cement is also increasing. So, the business of cement is a profitable venture.

The brand choice will primarily depend on the market demand in nearby areas. For wider market coverage,the
choice may be dependent on market studies in the desired areas.

The demand for cement is huge in both the local & national market. Due to rapid Urbanization,
Industrialization and boom in real estate business, the demand for cement has suddenly shoot up.
Construction woks of bridges. multiplexes, multi-storied buildings, shopping malls etc are going on at every
corner of our country.So, use of cement as raw material for those works a re necessary without which those
works can not be carried out. As more villages are getting converted into cities, so also the demand for
cement is also increasing.
2. Electricity
400 Sq. ft. @ Rs. 350 = 140000
LS
20000
1.60 Lakh
[Page-217]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
1.60
0.00
0.20
0.00
1.80
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
1.85
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
7.82
0.18
0.05
0.05
0.05
8.15
Rs
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total

Items/services
1
Sale of Cement bags
Qnty (Nos)
29000
Rate (Rs/Item)
350.00
Amount (Rs)
10150000
Total 10150000
Rs
101.5 Lakh
[Page-218]

Assumptions:


25
7
13
10
%
%
%
%

100
101.50
93.84
108
109.62
101.35
115
116.73
107.92
120
121.80
112.61
125
126.88
117.30
Gross Profit (1-2):
7.66
8.27
8.81
9.19
9.57

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
2.16
0.20
0.12
0.10
0.20
3.38
0.64
2.31
0.21
0.13
0.11
0.21
3.62
0.69
2.47
0.23
0.14
0.11
0.23
3.87
0.74
2.65
0.25
0.15
0.12
0.25
4.14
0.79
2.83
0.26
0.16
0.13
0.26
4.43

Income Tax payable:
4.28
0.18
4.66
0.18
4.94
0.18
5.05
0.18
5.14
0.18
4.10
0.91
3.19
0.12
4.48
0.73
3.75
0.18
4.76
0.55
4.21
0.22
4.87
0.36
4.51
0.25
4.96
0.18
4.78
0.28

3.07
3.57
3.99
4.26
4.50

3.03
1.40
3.26
1.40
3.42
1.40
3.49
1.40
3.55
1.40
1.67
2.17
2.59
2.86
3.10
1.85
2.35
2.77
3.04
3.28

3.07
6.64
10.64
14.89
19.40
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
34 Months
[Page-219]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
4.28
4.66
4.94
5.05
5.14
1.85
2.19
2.54
2.86
3.25

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
4.100
0.180
14.280
4.476
0.180
4.656
4.759
0.180
4.939
4.871
0.180
5.051
4.965
0.180
5.145
Total
1.800
0.050
8.150
1.400
0.910
0.119
12.429
1.400
0.728
0.175
2.303
1.400
0.546
0.221
2.167
1.400
0.364
0.251
2.015
1.400
0.182
0.278
1.860
1.851
1.851
2.353
4.204
2.772
6.976
3.036
10.013
3.285
1.851
4.204
6.976
10.013
13.297
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-220]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
3.07
3.57
2.50
5.60
11.67
0.50
6.64
7.14
2.50
4.20
13.84
0.50
10.64
11.14
2.50
2.80
16.44
0.50
14.89
15.39
2.50
1.40
19.29
0.50
19.40
19.90
2.50
0.00
22.40
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
1.85
0.18
1.67
8.15
1.85
11.67
1.67
0.18
1.49
8.15
4.20
13.84
1.49
0.18
1.31
8.15
6.98
16.44
1.31
0.18
1.13
8.15
10.01
19.29
1.13
0.18
0.95
8.15
13.30
22.40
10.00
30.71
9.09
39.31
8.36
47.74
7.82
54.46
7.45
60.45
1.690
1.390
3.080
0.908
1.487
2.395

0.726
0.544
1.591
1.703
2.317
2.247
0.362
1.822
2.184
41.848
33.969
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

31.935
30.786
29.801

[Page - 221]
A] Introduction:
Iron Rod and Hardware items are required for construction works and doing hardware repairing and
maintenance work. Due to rapid Urbanization, Industrialization and boom in real estate business, the demand for
iron rod and hardware items have suddenly shoot up. Construction woks of bridges. multiplexes, multi-storied
buildings, shopping malls etc are going on at every corner of our country.So, use of iron rod and hardware items
as raw material for those works are necessary without which those works can not be carried out. As more
villages are getting converted into cities, so also the demand for those items are also increasing. So, the
business of iron rod and hardware items is a profitable venture.

The retailer should stock good quality of iron rod of different sizes and dimensions. The iron rod is basically
required for building the internal structure of a building. The strength of a building depends on the quality of rod
used for making the structure. Hardware items like nails, angles, screws, etc are used in our daily life for doing
minor repairing and maintenance work.

The business of iron rod and hardware items has huge potential in the local and national market. Due to
rapid Urbanization, Industrialization and boom in real estate business, the demand for iron rod and hardware
items have suddenly shoot up. Construction woks of bridges. multiplexes, multi-storied buildings, shopping
malls etc are going on at every corner of our country.So, use of iron rod and hardware items as raw material
for those works are necessary without which those works can not be carried out. As more villages are
getting converted into cities, so also the demand for those items are also increasing.
2. Electricity
800 Sq. ft. @ Rs. 250 = 200000
LS
20000
2.20 Lakh
[Page-222]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
2.20
0.00
0.20
0.00
2.40
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
2.45
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
7.22
0.18
0.05
0.05
0.05
7.55
Rs
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total

Items/services
1
2
Sale of Iron Rod

Sale of Hardware Items
Qnty (Kg)
75000
40000
Rate (Rs/Kg)
Amount (Rs)
85.00
75.00
Total
Rs
6375000
3000000
9375000
93.75 Lakh
[Page-223]

Assumptions:


25
7
13
10
%
%
%
%

100
93.75
86.64
108
101.25
93.57
115
107.81
99.64
120
112.50
103.97
125
117.19
108.30
Gross Profit (1-2):
7.11
7.68
8.18
8.53
8.89

i)
Rent for Shop:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.60
2.16
0.12
0.10
0.10
0.24
3.32
0.64
2.31
0.13
0.11
0.11
0.26
3.55
0.69
2.47
0.14
0.11
0.11
0.27
3.80
0.74
2.65
0.15
0.12
0.12
0.29
4.07
0.79
2.83
0.16
0.13
0.13
0.31
4.35

Income Tax payable:
3.79
0.24
4.13
0.24
4.38
0.24
4.46
0.24
4.54
0.24
3.55
0.91
2.64
0.06
3.89
0.73
3.16
0.12
4.14
0.55
3.59
0.16
4.22
0.36
3.86
0.19
4.30
0.18
4.11
0.21

2.58
3.04
3.43
3.67
3.90

2.75
1.40
3.00
1.40
3.18
1.40
3.27
1.40
3.33
1.40
1.18
1.64
2.03
2.27
2.50
1.42
1.88
2.27
2.51
2.74

2.58
5.62
9.05
12.72
16.63
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
38 Months
[Page-224]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
3.79
4.13
4.38
4.46
4.54
1.64
1.94
2.25
2.53
2.87

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
3.550
0.240
13.790
3.886
0.240
4.126
4.135
0.240
4.375
4.225
0.240
4.465
4.296
0.240
4.536
Total
2.400
0.050
7.550
1.400
0.910
0.064
12.374
1.400
0.728
0.116
2.244
1.400
0.546
0.159
2.105
1.400
0.364
0.186
1.950
1.400
0.182
0.211
1.793
1.416
1.416
1.882
3.298
2.270
5.569
2.515
8.084
2.743
1.416
3.298
5.569
8.084
10.826
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-225]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
2.58
3.08
2.50
5.60
11.18
0.50
5.62
6.12
2.50
4.20
12.82
0.50
9.05
9.55
2.50
2.80
14.85
0.50
12.72
13.22
2.50
1.40
17.12
0.50
16.63
17.13
2.50
0.00
19.63
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
2.45
0.24
2.21
7.55
1.42
11.18
2.21
0.24
1.97
7.55
3.30
12.82
1.97
0.24
1.73
7.55
5.57
14.85
1.73
0.24
1.49
7.55
8.08
17.12
1.49
0.24
1.25
7.55
10.83
19.63
10.00
25.76
9.09
33.47
8.36
41.02
7.82
47.02
7.45
52.37
1.750
1.360
3.110
0.968
1.455
2.423

0.786
0.604
1.557
1.666
2.343
2.270
0.422
1.783
2.205
45.072
36.998
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

34.875
33.706
32.709

[Page - 226]
A] Introduction:
If we look back 10 years down the line, the concept of shopping mall was something unusual to the
entrepreneurs of our state. It was not clear to them how in a single shop they would sell all kinds of products
starting from FMCG to apparels, jewellery etc. The 1st shopping mall introduced in Tripura was 'Bazaar Kolkata'
and then the others followed. As more and more urbanization are happening, people are moving towards
convenience shopping. They want every thing to be available under one umbrella so that they can finish off
shopping of their essentials at the same place. Shopping Malls are the new way of reshaping a traditional shops
into the modern age shop where one can get whatever he wants. So, business is looking forward to make things
more covenient and comfortable. Within few years we will find more shopping malls in the heart of the city of
Agartala.

A shopping mall needs to have all kind of essential and decorative products for all segment of customers. The
choice of products will primarily depend on the prevailing market demand in nearby areas. For wider market
coverage,the choice may be dependent on market studies in the desired areas.

As more and more urbanization are happening, people are moving towards convenience shopping. They want
every thing to be available under one umbrella so that they can finish off shopping of their essentials at the same
place. Shopping Malls are the new way of reshaping a traditional shops into the modern age shop where one
can get whatever he wants. So, business is looking forward to make things more covenient and comfortable.
Within few years we will find more shopping malls in the heart of the city of Agartala.
1. Retail Outlet
1500 Sq. ft. @ Rs. 150 = 225000
2. Store cum office
500 Sq. ft. @ Rs. 150 = 75000
LS
3.20 Lakh
20000
[Page-227]

1. Fixed Capital:
i.
ii.
iii.
iv.
v.
(Rs. In Lakh)
Land:
(Own/Rented)
Misc. Fixed Assets:
Delivery Van
[3 Wheeler]
0.00
3.20
0.00
0.40
0.00
3.60
Total
vi.

2. Working Capital:
i.
ii.
iii.
iv.
v.
0.05
3.65
(Rs. In Lakh)
Cost of items
[6 Months]
Staff Salary
[1 Months]
Receivables
[1 Month]
[1 Month]
[1 month]
6.00
0.18
0.04
0.05
0.08
6.35
Rs
10.00 Lakh
(Rs. In Lakh)
Urban
Rural
i.
7.00
6.00
ii.
Subsidy entitled:
2.50
3.50
iii.
0.50
10.00
0.50
10.00
Total

Items/services
1
2
3
Qnty (Nos)
Sale of Kids outfit & accessories

Sale of Ladies outfit & accessories
Sale of Gents outfit & accessories
1500
2000
1800
Rate (Rs/Piece)
Amount (Rs)
1000.00
2000.00
1400.00
Total
Rs
1500000
4000000
2520000
8020000
80.2 Lakh
[Page-228]

Assumptions:


25
7
13
10
%
%
%
%

100
80.20
72.00
108
86.62
77.76
115
92.23
82.80
120
96.24
86.40
125
100.25
90.00
Gross Profit (1-2):
8.20
8.86
9.43
9.84
10.25

i)
Rent for Land:
ii)
Salary for staff:
v)
Total of Sl. 4.
0.96
2.16
0.24
0.24
0.24
0.24
4.08
1.03
2.31
0.26
0.26
0.26
0.26
4.37
1.10
2.47
0.27
0.27
0.27
0.27
4.67
1.18
2.65
0.29
0.29
0.29
0.29
5.00
1.26
2.83
0.31
0.31
0.31
0.31
5.35

Income Tax payable:
4.12
0.36
4.49
0.36
4.76
0.36
4.84
0.36
4.90
0.36
3.76
0.91
2.85
0.09
4.13
0.73
3.40
0.14
4.40
0.55
3.85
0.19
4.48
0.36
4.12
0.21
4.54
0.18
4.36
0.24

2.77
3.26
3.67
3.91
4.12

3.45
1.40
3.77
1.40
3.98
1.40
4.06
1.40
4.11
1.40
1.37
1.86
2.27
2.51
2.72
1.73
2.22
2.63
2.87
3.08

2.77
6.03
9.70
13.60
17.72
1
2
3
4
5
6
7
8
9
10
11
Expected Sales:
Pay-Back Period:
37 Months
[Page-229]

5 Years

7.00
5.60
4.20
2.80
1.40
1.40
1.40
1.40
1.40
1.40
5.60
4.20
2.80
1.40
0.00

2.31
2.13
1.95
1.76
1.58
4.12
4.49
4.76
4.84
4.90
1.78
2.11
2.45
2.74
3.10

a)
Sources of Fund:
i)
ii)
iii)
iv)
v)
b)
During The-
Own Investment:
Loan from Bank:
1st Year
2nd Year
3rd Year
4th Year
5th Year
Total
0.500
7.000
2.500
3.760
0.360
14.120
4.130
0.360
4.490
4.399
0.360
4.759
4.482
0.360
4.842
4.542
0.360
4.902
Total
3.600
0.050
6.350
1.400
0.910
0.085
12.395
1.400
0.728
0.140
2.268
1.400
0.546
0.185
2.131
1.400
0.364
0.212
1.976
1.400
0.182
0.236
1.818
1.725
1.725
2.222
3.947
2.628
6.575
2.866
9.441
3.084
1.725
3.947
6.575
9.441
12.525
Uses of Fund:
i)
ii)
iii)
iv)
v)
vi)

Decrease in Loan:
Interest payable:
Income Tax Payable:
Opening Balance:
Closing Balance:
[Page-230]

At the end ofa)
1st Year
Liabilities:
i)
Own Investment:
ii)
3rd Year
4th Year
5th Year
Total
0.50
2.77
3.27
2.50
5.60
11.37
0.50
6.03
6.53
2.50
4.20
13.23
0.50
9.70
10.20
2.50
2.80
15.50
0.50
13.60
14.10
2.50
1.40
18.00
0.50
17.72
18.22
2.50
0.00
20.72
Assets:
i)
Net Block:
ii)
Working Capital:
iii) Cash balance:
Total
3.65
0.36
3.29
6.35
1.73
11.37
3.29
0.36
2.93
6.35
3.95
13.23
2.93
0.36
2.57
6.35
6.58
15.50
2.57
0.36
2.21
6.35
9.44
18.00
2.21
0.36
1.85
6.35
12.52
20.72
10.00
27.65
9.09
35.89
8.36
43.86
7.82
49.97
7.45
55.34
2.230
1.560
3.790
1.088
1.669
2.757

0.906
0.724
1.786
1.911
2.692
2.635
0.542
2.045
2.587
47.914
38.043
Net Worth:
iii)
iv)
b)
2nd Year
Subsidy:
Loan at Bank:
Total Investment:
10.000

Fixed Cost:
100%
50%
Total

36.131
35.243
34.543

Retailing and Servicing of Mobile Phones in Tripura

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Model Project Profiles of Potential Activities in Retail Sector in Tripura

for Finance under Prime Minister's Employment Generation Programme

Medical Eqipments Sale

Model Project Profiles of Potential Activities in Retail Sector in Tripura

Prepared for the Directorate of Industries & Commerce, Government of Tripura

B] About the Product(s)/Service(s):

C] About the Market:

E] Total Capital Requirement:

Preliminary & Pre-operative expenses:

Total Fund Required for the Project: [1 + 2]

Composite Loan Under PMEGP

Own contribution @ 5% of Project Cost:

F] Annual Sales Forecasting:

Total Projected annual sale =

G] Projected Profitability of the Project:

Rate of Subsidy entitled

Projected profitability for:

Amount are in Lakh Rs.

Gross Profit (1-2):

Less other operating expenses:

Profit before Depriciation, Interest and Taxes(3-4):

Calculated Net profit (9-10):

14 Net Cash Accruals

[Depreciation added back with retained profit]

12 Provision for repayment of loan:

Proposed Repayment Period:

[Amounts are in Lakh Rupees]

Refundable loan at the beginning of the year:

Fund Available for Debt-Service:

Debt-Service Coverage Ratio:

M] Projected Cash Flow Statement:

Increase in Fixed Assets:

N] Projected Balance Sheet:

Amounts are in Lakh Rs.

O] Calculation of Break-Even Point:

BEP [in % of target business]

Prepared for the Directorate of Industries & Commerce, Government of Tripura

B] About the Product(s)/Service(s):

C] About the Market:

E] Total Capital Requirement:

Preliminary & Pre-operative expenses:

Total Fund Required for the Project: [1 + 2]

Composite Loan Under PMEGP

F] Annual Sales Forecasting:

Total Projected annual sale =

G] Projected Profitability of the Project:

Rate of Subsidy entitled

Projected profitability for:

Amount are in Lakh Rs.

Gross Profit (1-2):

Less other operating expenses:

Profit before Depriciation, Interest and Taxes(3-4):

Calculated Net profit (9-10):

14 Net Cash Accruals

[Depreciation added back with retained profit]

12 Provision for repayment of loan:

Proposed Repayment Period:

[Amounts are in Lakh Rupees]

Refundable loan at the beginning of the year:

Fund Available for Debt-Service:

Debt-Service Coverage Ratio:

M] Projected Cash Flow Statement: