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Pakiza Mineral Water

Department1of Commerce
Pakiza Mineral Water
A Project on:

Submitted T

Sir Javeed Iqbal


Submitted By:

Muhammad Pervez 02
Khalid Mehmood 58
Muhammad Imran 01

Msc (A\F) 3rd (Afternon)


Session 2008-2010
Submitted To:

Sir Javeed Iqbal

Department2of Commerce
Pakiza Mineral Water

Department3of Commerce
Pakiza Mineral Water

1 Preface 5
2 Dedications 9
3 Acknowledgement 10
4 Introduction of Mineral Water 11
5 Executive Summary: 13
6 Company Profile 15
a. Address of Company
b. Location of Project
c. Product Range Mix
d. Installed Capacity
e. Capacity achieved
7 Estimated Cost of Project 18
f. Fixed Cost
g. Initial Working Capital
8 Means of Finance 19
9 Names of Financiers 19
10 Names of Civil Contractor 21
11 Names of Machinery Suppliers 21
12 Machinery Detail 22
13 Implementation Schedule 25
14 SWOT Analysis 26
15 Sector and Industry Analysis 28
16 Market Analysis 30
17 Technical Analysis 31
18 Flow Chart 33
19 Personnel Analysis 34
20 Financial Analysis 35
21 Assumptions 39
22 Project Visit Highlights 28
23 End words 33

Department4of Commerce
Pakiza Mineral Water

Being aware of the importance of practical implementation of any newly established project,
the Department of Commerce (IUB) requires every Msc(A/F) student having
specialization in Accounting & finance to go through feasibility of any project.

The purpose of the project feasibility is to broaden the vision of practical experiences with
theoretical knowledge as it increases one’s capabilities to handle problems at various stages
and the ability of decision.

We have tried our best to collect the valuable information and its relevant facts regarding the
“Pakiza Mineral Water” plant. We also have visited the plant working at Rahim Yar Khan
Coca Cola product Kinley and also the local plants of Aqua Nova and Aqua Life at Khanpur
for making our project reliable and successful.
This project concerning with Minera water production namely “PAKIZA MINERAL
WATER”.

GROUP NO. 08
Muhammad Pervez
Khalid Mehmood
Muhammad Imran

Department5of Commerce
Pakiza Mineral Water

“ Our Lord!
Condemn us not
If we forget or fall
Into error; our Lord!
Lay not on us a burden
Like that which Thou
Didst lay on those before us;
Our Lord! Lay not on us
A burden greater than we
Have strength to bear.
Blot out our sins,
And grant us forgiveness.
Have mercy on us
Thou art our Protector;
Help us against those
Who stand against Faith”

We must not be arrogant, and think that because God


has granted us His favor and mercy we have no need
to exert ourselves, or that we are ourselves
superior to those before us. On the contrary, knowing
how much they failed, we pray that burdens should
be lightened, and we confess our realization that
we have all the greater need for
God’s mercy and forgiveness.

(Surah-e-Bakarah 286)

Department6of Commerce
Pakiza Mineral Water

Recommended Hadith

O Allah! Surely Thou art the


Forgiver. Thou lovest to forgive,
So forgive me.

Department7of Commerce
Pakiza Mineral Water

In theory,
Theory and practice
Are the same
But in practice
They never are

(Pat Johnson)

Department8of Commerce
Pakiza Mineral Water

To our parent who burned mid night oil to reach us at this point and
who always teach and instruct us don’t make a hash in getting our right
and suggest us a wrinkle.

Theirs not to make reply


Theirs not to reason why
Theirs but to do and die.

Department9of Commerce
Pakiza Mineral Water

“The Purpose of Education is to replace an empty mind with an open one"


All praise for ALLAH, the most merciful and his prophet Muhammad (PBUH) is for
every torch of guidance and knowledge for humanity. We offer humblest and sincerest words
of thanks to ALLAH Almighty who blessed us with potential and ability to make material
contribution to already existing ocean of knowledge. We are also grateful to the department of
Commerce who give us the opportunity of completing our project on “Pakiza Mineral Water”
and enhance our capabilities. This project is very much helpful us as we learn a lot by applying
theoretical knowledge in practical field.
We would also show our gratitude to our honorable and respected teacher the Chairman
of Department of Commerce Mr. JAVAID IQBAL Who furnished us with the opportunity to
complete this project, and thereby consolidating our concepts, enriching my knowledge,
establishing our skills and strengthening our confidence, especially his lectures.
Moreover, we are really very thankful to

Cell# 03337482211
Owner of Aqua Nova situated at RYK
road Khanpur
Owner of the Aqua Nova plant who gives us his precious time and valuable information for
doing this project. We are also thankful to Abul Hassan Kazmi sb who is the Quality Control
Manager of the Coca Cola Factory at RYK visited us the Kinlay Plant(Coca Cola) and brief us
the mineral water process with detail.other staff members for their cooperation & kindness;
helped us and polish our knowledge for animal feed unit.

Department10of Commerce
Pakiza Mineral Water

Water is the necessity of our daily life, it’s so important for us that we
need clean, safe and sanitary water every day, and usually there’s a more
strict inspection standard in the more advanced country.
There are two kinds of drinking water in the market. One is the natural
water, which is called mineral water. The other is processed water coming
from underground or from the pipe of water plant, which is called R.O.
water, space water or pure water.
Mineral water comes from natural springs. It contains a lot of various
kinds of chemical goods such as potassium, magnesium and calcium, which
are healthy to our body. After the water is filtered and sterilized properly,
it’s our first choice to use it. However, the shortcoming is that the source of
mineral water is limited.
On the other side, pure water doesn’t contain any nutrition, but it’s
easy to be obtained and very clean after being processed. It tastes good
with PH value 5-7, that’s the reason why people like it very much. Pure
water is processed through different stages of a filter system such as sand,
carbon, and Reversed Osmosis System. The water is passed from 5 micron
through 1 to 0.2 micron filter. After that, pure water can be filtered to
remove harmful materials with an efficiency of 96%.

INTRODUCTION OF INDUSTRY
The potential markets for bottled / mineral water consist of foreign tourists and foreigners
working in Pakistan, hotel industry, patients (bottle water is also used to avoid the possible
consumption of contaminated water for the patients) and travelers. Moreover the bottled /
mineral water has been emerging as a daily preference of the elite class. Pakistan has been
facing the problem of drinking water shortage. This further integrates the demand for pure
drinking water in all cities.
There are around 26 players in the bottled water sector. According to the industry sources, the
number of bottlers scales up well above 70 during summer season due to increased demand for
drinking water.

Department11of Commerce
Pakiza Mineral Water
PROJECTED DEMAND;
The weather is the main dynamic that may bring changes in the market size of the purified
drinking water as the daily water requirement increases in summer. When launching a new
brand of purified water for market, weather is the main dynamic, which should be given proper
consideration. The advertisement including TV and print media is expected to bring changes in
the demand. However, it is suggested that the new brand of purifies bottled water is launched
in the start of summer season. The entrepreneur have to match the brand launching time with
the advertisement and weather that would drive the demand of bottles water and willingness of
consumers to switch towards new brands
. PEODUCT PACKIGING:
It is suggested that the bottles of 0.5 liter and 1.5 liter capacity should be
used. Bottles should be clear. The bottle should give a reflection of light sky blue color, which
is considered a natural symbol of the water. This color also adds a tinge of purity. The water
should give a shiny and a glossy reflection. The opening of the bottle should be large enough to
accommodate outflow and inflow of water.
The color and the design will create a positive perception for the new brand. The wrapper of
the bottle is suggested to be on four-color printing and should have the following information
in addition to the logo of the company.

• A brief introduction of the company with the address


• Website address of the company
• Brand Name
• Net volume in System International / Metric system
• Expiry Date (Best Before Date)

DEMAND SUPPLY GAP:


In the first phase of the launch of the new brand, availability will also play
the key role in attracting the customers. Since, the perception of the product is also directly
related with is availability so it is suggested that the strategy for the availability of the product
be designed according to the target market.

Department12of Commerce
Pakiza Mineral Water

Pakiza Mineral Water Company (proposed)


Basti Noray Wali , Rahim Yar Khan

Name of Project & Location:


The name of this plant is pakiza mineral water Company. It is located in Basti noray wali
because at this area the hardiness of water is minimum.

THE PROJECT
This proposed project presents an investment opportunity for establishing bottled water plant
for providing pure drinking water. The proposed product line will consist of bottles of 1.5 and
0.5 liters. In the initial phase of the project only 0.5 liters and 1.5 liters bottles will be
introduced in the local market. After successful introduction of the new brand of bottled water
the product line may be extended to 13 and 19 liters cans.
This feasibility has been developed for a water purification plant with a capacity of 21000 liters
per day. The product mix consists of water bottles of 1.5 liters and 0.5 liter in the ratio of 70%
and 30% respectively.

PROJECT REQUIREMENTS;

a) LAND:-
Basti noray wali RYK where water is easily available is ideal for this project. Since
purified bottled water is a kind of project, which needs an extended span of time for its
perception and brand recognition, so the recommended mode for the acquisition of land owned.

Suitable Location
Department13of Commerce
Pakiza Mineral Water
This project has been developed with a focus of Rahim Yar Khan City. The appropriate
location would be any area in Basti noray wali RYK City. Where water is available along
with other infrastructure facilities. For the proposed set up of water purification plant, a total of
4 kanal is required.

b) CONSTRUCTION WORK:-

Period of construction is 6 months for civil works this includes space for the installation
of plant and machinery, management office and store for bottles, finished product and parking.
Total area covered is 04 Kanal which cost Rs 480,00,00.
.

c) PLANT AND MACHINERY:-

Most of the water purification plants being installed in the country are reverse osmosis based.
Government also recommends the RO based technology. This feasibility study is based on the
reverse osmosis plant. The details of the machinery & equipment are as following.

1) pump
2) Storage tank
3) Sand filter
4) Jambo filter
5) Carbon filter
6) Reverse Osmosis
7) Mineralization
8) Ozonation
9) Filteration(0.2mq)
10) Ultra voilet rays
11) Filling Machine
12) Generator

Department14of Commerce
Pakiza Mineral Water

Address of Company:
Basti Noray wali Rahim Yar Khan
Head Office of pakiza mineral water Company is Located in the heart of Rahim Yar Khan
city which is easily approachable by key regions of Punjab.

Department15of Commerce
Pakiza Mineral Water
This feasibility has been developed for a water purification plant with a capacity
of 30000 liters per day. The product mix consists of water bottles of 1.5 liters and
0.5 liter in the ratio of 70% and 30% respectively.

Recommended project Parameters

Capacity Human Resource Machinery Location

30000 liters per day 14 Local + imported Rahim Yar Khan

It had very simple process consisting of physical operations of filtration and Ultra
Violet radiation treatment. But today there are more than 26 brands of drinking
water available in the market thus showing a substantial growth by the industry.

Department16of Commerce
Pakiza Mineral Water

Installed capacity of our processing unit is 100 percent, which is 30000 liter per day

Department17of Commerce
Pakiza Mineral Water
Currently the unit is achieving the capacity of 70 percent, which is 21000 liter per day

Fixed Cost Rs. 28,015,654


Initial Working Capital Rs. 4984346

Financial Plan
Cost of the Project Local Foreign Total
Rs. Rs. Rs.
Land and its Development 5,732,000 5,732,000
Building and Civil Work 6,242,000 6,242,000
Machinery and Equipment 7,035,000 7,035,000
Engineering and Technical Fee 100,000 100,000
Furniture and Fixture 100,000 100,000
Vehicles 4,400,000 4,400,000
Preproduction Expense 903,375 903,375
Office Equipment 78,000 78,000
Contingencies 400,000 400,000
Others 182,543 182,543
Interest During Construction 2,944,333 2,944,333
Total Fixed Cost 28,015,654 28,015,654
Initial Working Capital 4,984,346 4,984,346
Total Cost of the Project 33,000,000 33,000,000

Net Fixed Assets 27,112,279

Means of Finance
Debt 55% 18,150,000
Bank Name ( The Bank Of Punjab)
Total Debt 18,150,000

Equity 45% 14,850,000


Toral Equity and Debt 33,000,000

Equity 45%
Debt 55% The Bank of Punjab

Department18of Commerce
Pakiza Mineral Water

Name of Bank The Bank Of Punjab


18,150,
Amount of loan 000
per
Rate Of Interest 16% Annuam
Period Of Loan 5 Years 360
Repayment of Interest Quarterly Installment
Repayment of Installment Half Yearly
Date of Disbursement of Loan 3/31/2010
Completion of the Project 31/12/2010
Date of Commercial Production 31/3/2011
Date of Repayment of principle 30/6/2011 6 Installment
Outstandin
No of Principle Amount Total g
Installmen Installmen
Due Dates Days t of Interest t Principle
18,150,00
3/31/2010 0 0 0 - 0
9 734, 734,06 18,150,00
6/30/2010 1 0 067 7 0
9 742, 742,13 18,150,00
9/30/2010 2 0 133 3 0
9 742, 742,13 18,150,00
12/31/2010 2 0 133 3 0
9 726, 726,00 18,150,00
3/31/2011 0 0 000 0 0
9 1,815,00 734, 2,549,06 16,335,00
6/30/2011 1 0 067 7 0
9 667, 667,92 16,335,00
9/30/2011 2 920 0 0
9 1,815,00 667, 2,482,92 14,520,00
12/31/2011 2 0 920 0 0
9 587, 587,25 14,520,00
3/31/2012 1 - 253 3 0
9 1,815,00 587, 2,402,25 12,705,00
6/30/2012 1 0 253 3 0
9 519, 519,49 12,705,00
9/30/2012 2 - 493 3 0
9 1,815,00 519, 2,334,49 10,890,00
12/31/2012 2 0 493 3 0
9 435, 435,60 10,890,00
3/31/2013 0 - 600 0 0
9 1,815,00 440, 2,255,44 9,075,00
6/30/2013 1 0 440 0 0

Department19of Commerce
Pakiza Mineral Water
9 371, 371,06 9,075,00
9/30/2013 2 - 067 7 0
9 1,815,00 371, 2,186,06 7,260,00
12/31/2013 2 0 067 7 0
9 290, 290,40 7,260,00
3/31/2014 0 - 400 0 0
9 1,815,00 293, 2,108,62 5,445,00
6/30/2014 1 0 627 7 0
9 222, 222,64 5,445,00
9/30/2014 2 - 640 0 0
9 1,815,00 222, 2,037,64 3,630,00
12/31/2014 2 0 640 0 0
9 145, 145,20 3,630,00
3/31/2015 0 - 200 0 0
9 1,815,00 146, 1,961,81 1,815,00
6/30/2015 1 0 813 3 0
9 74, 74,21 1,815,00
9/30/2015 2 - 213 3 0
9 1,815,00 74, 1,889,21
12/31/2015 2 0 213 3
18,150,0 10,315, 28,465,65
Total 00 653 3

Intrest during Construction


2,944,33
from 3/31/2010 to 3/31/2011 3

2011 2012 2013 2014 2015


734,06 2,510,34 1,915, 1,326,16 737,29
Interest 7 7 027 0 3
Instalment 1,815,00 3,630,00 3,630, 3,630,00 3,630,00
s 0 0 000 0 0

• ALLIED ENGINEERING & SERVICES LIMITED


44-Qasim Road, Imperial Cinema Building, Multan, Pakistan

Department20of Commerce
Pakiza Mineral Water
Cost of building and civil works
Area Rate per
Factory Building Sq ft Sq ft Cost

Office 1,088 900 979,200

Bottle storage room 816 900 734,400


washing and mineral filter
room 2,176 900 1,958,400

packaging and labling 300 900 270,000


Finished Product Storage
Room 1,456 900 1,310,400

labs 544 900 489,600


Total 6,380 5,742,000
Furnishing 500,000
Total 6,380 6,242,000

Heavens Drops Co. Lahore

Muhammad Iftikhar
Cell # 03004233786

Website: www.heaven drops co.com

Department21of Commerce
Pakiza Mineral Water

Department22of Commerce
Pakiza Mineral Water

Department23of Commerce
Pakiza Mineral Water

Department24of Commerce
Pakiza Mineral Water

Implementation Schedule

Sr.No. Activities Month Year

1 Engineering studies and designing of civil works: 2010

2 Start January 2010

3 complete February 2011

4 Construction of building and civil works: 2010

5 Start February 2010

6 Order for machinery March 2010

7 Order for local machinery Jun 2010

8 Arrival of local machinery at site September 2010

9 Order for raw material November 2010

10 Trial Runs: 2010


1
1 Start December 2010
1
2 complete January 2011

13 Start Commercial production January 2011

Department25of Commerce
Pakiza Mineral Water

Strengths:

 Continuous availability & easy access of the raw material, which mainly
comprise mineral water..
 Mineral water is necessary for health of human body
 Availability of skilled and non skilled workers..
 Latest technology’s more suit able for making a pure water with high
working efficiency and trouble free operations.
 Easy availability of spare parts of mineral water machinery.
 Own Research & Development department for new design creations.
 Pakiza mineral water are available in market on low cost as compared to
other bottles such as nestle aqua fina kin lay etc .

WEAKNESSES:

 Strict controls over the Labor efficiency need to be observed to reduce the
risk the minimum level
 Heavy investment in the working capital
 Mineral water demands depend on awareness of people .
 Limited availability of protein sources of standard quality due
to low or limited production, processing technology,
variable composition and adulteration.

Department26of Commerce
Pakiza Mineral Water

OPPORTUNITIES:

 The demand for mineral water remains alive and can’t end.
 Increasing preference for the high quality of mineral water is increasing
time to time.
 The market for purified bottled / mineral water is a growing
market, but offers tough competition
 Pre-launch advertising is vital for positive perception of the
product, which result
in high product acceptance
.

THREATS:

 If the quality of mineral water is not up to standard then new brand


can easily enter in the market .
 Strict internal control and quality control procedures required.
 Established competitors such as kinley and other local brands in
RYK ..
 Promotional activities are required for this industry.
 Compliance of the water quality standards of Pakistan
Standards & Quality Control Authority (PSQCA) and license
from the authority.

Department27of Commerce
Pakiza Mineral Water

There are around 26 players in the bottled water sector.


According to the industry sources, the number of bottlers scales
up well above 70 during summer season due to increased
demand for drinking water. However, the much publicized
laboratory report published by the Pakistan Council of
Research on Water Resources (PCRWR)
after conducting a survey of 26 brands in the Rawalpindi and
Islamabad region declaring that, all the 26 brands available on
the market are contaminated while 10 out of them are unsafe
for drinking, forced the Pakistan Standards & Quality Control
Authority (PSQCA) to make it obligatory for the companies to
obtain license from
the authority before commencing operations.

Department28of Commerce
Pakiza Mineral Water

Department29of Commerce
Pakiza Mineral Water
Branding and marketing of bottled water is as essential as water for the
survival of the human body.
The traditional marketing tools include site advertisement, TV and
print media advertising and brochures. This study allocates 10% of the
revenue for advertising and promotional purposes.
Apart from the traditional marketing tools, this study suggests to focus
more on other marketing magnets that include interactive marketing,
interactive marketing may
include educating the general public about the importance of water and its
daily consumption requirements for human body through the participation in
seminars and in general public gatherings (e.g. College and University
gatherings).
One of the marketing options is to sponsor public events like cricket matches
or hospital campaigns, distributing free brochures about water and its daily
consumption, water requirements in different age brackets. The interactive
marketing may be designed through seminars and workshops about the daily
human consumption requirements and diseases originating from the lack of pure
water.Overall marketing strategy may change with the change of target market. A
market research study is recommended to design the different dynamics of
marketing before launching the new brand.

. Following table gives the breakup of the marketing expense.

TV Advertisement
SITE Advertisement
Newspapers
Magazines
Point of Sales Marketing.

Department30of Commerce
Pakiza Mineral Water

Major machinery of pakiza mineral water Company brought from Germany. But we have also
acquired the local machinery which is easily available and economical in Pakistan.

Sr.# Name of Machinery Qty


1 Pump 02
2 Storage Tank 02
3 Sand filter 01
4 Jumbo Filter 02
5 Carbon Filter 01
6 Reverse Osmosis 01
7 Mineralization 01
8
Ozonation 01
9
Filtration 01
10
Ultra Violet 01

11 Filling Machine 02
12 Generator 01

Department31of Commerce
Pakiza Mineral Water

The first step for setting up a water purification plant is the


analysis of source of water. After the chemical analysis, the
specifications of the purification plant are set.
In the purification plant, source water is stored in the feed water
tank, passes through the sand filter for preliminary water filtration.
Water then passes through the dosing pump-I where chlorine is added
to kill the germs in the water. After the chlorination, water passes
through carbon filter. It helps in the maintenance of proper odour and
taste of the water. It also removes chlorine from water. Water is then
passes from dosing pump-II, where Sodium Meta Bisulphate is added.
It helps in dechlorination of water. Water is filtered next and passes
through dosing pump-III, where anti scallant is added. It prevents
scaling of membrane from calcium, magnesium and biological growth.
Water then passes through reverse osmosis module. This stage of the
process makes water clear from all the contaminations and minute
particles.Water then passes through dosing pump-IV, where minerals
are added for taste development. After this stage, water undergoes
Ultra Violet treatment to avoid any contamination from bacteria and
other micro organisms. Water then passes through automatic washing,
filling and capping plant. Here water is filled into bottles. After filling
bottles are taken into the warehouse or shipped to the retailers. The
complete process flow diagram is as under.

Department32of Commerce
Pakiza Mineral Water

Department33of Commerce
Pakiza Mineral Water
Number Total
s Basic Salary Per Salaries for
Sr.No. Types of Staff Required Month the Year
Admin&acc
1 manager 1 30000 360000
2 Supervisor 1 15000 180000
3 Shift Incharge 2 12000 288000
Machine
4 Operator 2 10000 240000
5 Lab assistant 1 10000 120000
6 Filler 2 6000 144000
7 Electrician 1 6000 72000
8 Driver 2 5000 120000
9 Sweeper 1 4000 48000
10 Security Guard 2 6000 144000

TOTAL 14 1716000

B. Administrative and General Staff

Total
Basic Salary Per Salaries for
Sr No. Month the Year
Quality
1 cont.manager 1 35000 420000
2 Accountant 1 15000 180000
3 Office Boy 1 4000 48000

C. Sales Staff
1 Sales Representative 2 10000 240000
2 Advertising 100000
3 Helper 2 6000 144000

Department34of Commerce
Pakiza Mineral Water
Estimated Financial Statements
ANNEXURE - II

PAKIZA MINERAL WATER


Income Statement

For the Year ended 2011 2012 2013


operating efficiency
assumed Rs. Rs. Rs.
100,018, 127,008, 157,172,4
Sales 800 000 00
Cost of good Sold:.
81,648, 103,680, 128,304,0
Raw material consumed 000 000 00
2,574, 2,831, 3,114,54
Labour 000 400 0
966, 1,062, 1,168,86
Manufacturing expense 000 600 0
1,913, 1,913, 1,913,40
Depreciation 400 400 0
87,101, 109,487, 134,500,8
Cost of good Sold 400 400 00
12,917, 17,520, 22,671,6
Gross Profit 400 600 00
Operating Expenses
972, 1,069, 1,176,12
General and Admin. Expenses 000 200 0

Selling Expenses 726,000 798,600 878,460


1,698, 1,867, 2,054,58
Total Operating Expenses 000 800 0
11,219, 15,652, 20,617,0
Operating Profit 400 800 20
Non-Operating Expenses
734, 2,510, 1,915,02
Financial Exp. 067 347 7
180, 180, 180,67
Amortization of preproduction exp. 675 675 5
224, 313, 412,34
Workers Welfare Fund (2%) 388 056 0
1,139, 3,004, 2,508,04
Total Non-operating Exp. 130 078 2
10,080, 12,648, 18,108,9
Profit before Tax 270 722 78

Department35of Commerce
Pakiza Mineral Water
4,032, 5,059, 7,243,59
Tax 108 489 1
6,048, 7,589, 10,865,3
Net Profit after Tax 162 233 87
3,628,89 4,553,54 6,519,232.
Retained Earning 7.32 0.04 06

Calculation of Ratios
- Gross Margin (%) 12.91% 13.79% 14.42%
- Operating Margin (%) 11.22% 12.32% 13.12%
- Net Margin (%) 6.05% 5.98% 6.91%

ANNEXURE – IV

PAKIZA MINERAL WATER


PROJECTED CASH FLOW

For the Year


Ended 2010 2011 2012 2013
Rs. Rs. Rs, Rs.
Sources
Operating Profit 0 11,219, 15,652,80 20,617,02

Department36of Commerce
Pakiza Mineral Water
400 0 0
Add:Dep. & 2,094,0 2,094,07
Amort. 0 75 5 2,094,075
14,850,0
Equity 00
Other Sources
Long Term 18,150,0
Loans 00
33,000,0 13,313, 17,746,87 22,711,09
Total 00 475 5 5
Uses
27,112,2
Fixed Asset 79
Pre-Production 903,3
Exp. 75
Long Term 1,815,0 3,630,00
Loans 0 00 0 3,630,000
Re-Payment of:.
734,0 2,510,34
Financial Exp. 0 67 7 1,915,027
Tax Paid 0 4032108 5059488.933 7243591.173
2,419,2 6,830,31
Profit Distribute 0 65 0 9,778,848
Inc/(dec) in Current asset 0 0 0 0
28,015,6 9,000,4 18,030,14 22,567,46
Total 54 40 6 6
4,984,3 4,313,0 (283,27
Net Cash Inflow/(Outflow) 46 35 1) 143,629
4,984,3 9,297,38
Balance Opening 0 46 1 9,014,111
4,984,3 9,297,3 9,014,11
Balance Closing 46 81 1 9,157,740

Cost of Sales Schedule

Department37of Commerce
Pakiza Mineral Water
Sale year 1 year 2 year 3
total production 100%
capacity production 70% 80% 90%
total production 10,800, 7,560,0 8,640,0 9,720,0
capacity 000 00 00 00
5,292,0 6,912,0 8,748,0
(at70%) production 1.5 Lit 00 00 00
Sale price per bottle 79,380,0 103,680, 131,220,0
@Rs.13 15 00 000 00
2,268,0 2,592,0 2,916,0
30% Production 0.5 Lit 00 00 00
Sale price per bottle 22,680,0 25,920, 29,160,0
@Rs.10 10 00 000 00
102,060,0 129,600, 160,380,0
Total Sales 00 000 00
2,041,2 2,592,0 3,207,6
Less Sale Bonus 2.00% 00 00 00
Net Sale 100,018,8 127,008, 157,172,4
00 000 00

KEY ASSUMPTION

Land in canal 4
Working Days in year
360
Shift Operational 2

Department38of Commerce
Pakiza Mineral Water
Hours per Shift
8
Initial Year capacity utilization
70%
cost of registration 6.00%
cost of land per canal 1200000
legal expense 50000
Rate per Square ft building Rs. 900
depreciation rate 10%
tax annually 40%
increase in sale annually 10%
increase in direct cost &
expenses 110%
Debt portion 55%
Equity portion 44%
Distributable profit to all
partners 90%
retained earning 10.0%
total production per day lit 30000 100.0%
our total production per day lit
21000 70.0%
price per 1.5 liter Rs. 12
price per 0.5 liter Rs. 08
months in a year 12
days in a month 30
fuel utilization liter per hr 20
daily fuel used liter 600
monthly fuel consumption liter 18000
yearly fuel consumption 216000
fuel per liter 65

Department39of Commerce
Pakiza Mineral Water

During the visit of Okara Research center for Livestock (Highlights)

Observing the Raw Material

Department40of Commerce
Pakiza Mineral Water

Department41of Commerce
Pakiza Mineral Water
Observing the Machinery at site with workers

Observing the process of mineral water machinery

Department42of Commerce
Pakiza Mineral Water
Observing of Finished Product

Getting the information of mineral water plant

Department43of Commerce
Pakiza Mineral Water

Department44of Commerce
Pakiza Mineral Water

Department45of Commerce
Pakiza Mineral Water

Department46of Commerce
Pakiza Mineral Water

Department47of Commerce