UHT milk of 3.

50% animal Fat

Cost of Raw milk @6%
Basis
Volume 22,000 Ltrs
Fat% 4 %
LR 29
SNF% 8.85 %
Price of Raw milk 35.00 Rs/Lit
Total Price of Raw Milk 770,000 Rs

Plain UHT Milk

TS 11.50 %
Fat % 3.1 %
SNF% 8.40 %
Sugar 0 %
Batch to be prepared 23,179 Ltrs

Fat Required for Batch 719 Kgs

Fat available in raw milk 880 Kgs
Surplus fat tobe removed 161 Kgs
Fat %age 100 %

Cream to be extracted
Fat % of Cream to be extracted 45 %
Cream to be extracted 359 Kg

Sugar required
Sugar required for 0 Kg
Price of sugar / kg 50 Rs
Total Price of Sugar 0 Rs

Loss
Loss 2%
Net production 22356.1904761905 Ltrs

Total Expanse 770,000

Cream sale 50233
Net expanse 719,767
Milk price / lit 32.1954076851
Milk price / 250ml 8.0488519213
 Power Generation Cost
Motor Rating of Generator 500 KW
Running Hours 5hrs
Gas Price / m3 11Rs
Gas consumption / kw generation 0.34m3/Kw
Gas consumption / hr 170 m3
Gas consumption / day 850 m3
total Gas price 9350 Rs
Gas price / Ltr milk 0.4182286785 Rs
250 ml packs in 1 Ltr 4Packs
power generation cost/ 250ml pack 0.1045571696 Rs/Pack

Steam Generation Cost

Boiler capacity 5 Tons/hr
Running Hours 5 hrs
Gas Price / m3 11 Rs
Gas consumption / ton steam generation 75 m3/Ton
Gas consumption / hr 375 m3
Gas consumption / day 1875
total Gas price 20625
Gas price / Ltr milk 0.9225632615
250 ml packs in 1 Ltr 4 Rs/ltr
Steam generation cost/ 250ml pack 0.2306408154

Depreciation Cost
Total investment 83,500,000 Rs
Number of years 10
days of years 365 Days
number of packs produced / year 17,500,000 Packs
Depreciation (Rs/Pack) 0.4771428571 Rs/Pack

Intrest
Total investment 70,250,000
Intrest rate 15% %
days of years 365
number of packs produced / year 17,500,000
Intrest (Rs/Pack) 0.6021428571

Salaries
Total salary/ year 24,000,000
number of packs produced / year 17,500,000
Salary / pack 1.3714285714
animal Fat

Cream Sale Price @ 50% fat 140 Rs

Cream Extracted 359 Kgs
Total cream sale price 50233 Rs
With two packing machines
 Year 1

Products Plain Milk

SKU 1000ml
Number of packs per Liter 1
Volume to be produced per day 50,000
Number of Packs to be produced per year 17,500,000
Number of days per year 350

Tetra Pak Packing cost 8

Secondary packaging cost 0.5

Juice / drink cost

Milk cost with powder and sugar 32.20
Flavor cost with sugar ( additives) 1
Processing cost ( Power + steam) 1.34
Depreciation cost 0.4771
Intrest 0.60
Salaries 1.37
damages 2% 0.739738
Sale tax as per industry pracitce
Transportation cost 0.5
Distribution cost ( 5% of RP) 3.50
Ex factory price including distribution 50.2
Transportion and sale tax expanses
Trade Price 58
Trade Margin ( 10% of RP) 7.0
Retail Price 70
1,225,000,000
contribution per Pack 7.77
Contribution %age 15.48
sales/production volumes in Million Packs 136,033,587
Total 136,033,587

revenue at Trade Price 1,015,000,000 0

Year 1 Year 2

Total Prod Plain Milk

250ml
4.000000
50,000 100,000
17,500,000 140,000,000
350

3.020000
0.250000

7.09
0.250000
0.18
0.477 0.1532
0.602 0.23
1.37 0.39
0.220000

0.166667 0.500000
4.000000 3.500000
15.777442

0.300000 1.200000 58.000000

- - 1.600000
16.000000
1,225,000,000 36,750,000 2240000000.000000
42.22
267.61
5,911,158,094.95
5,911,158,095

0 1,015,000,000 8120000000.000000 0.000000

210,000,000
 Year 2 Year 3

Total Prod Plain Milk

250ml
4.000000
100,000 125,000
140,000,000 175,000,000
350

3.020000
0.250000

7.09
0.250000
0.18
0.153 0.1033
0.230 0.15
0.39 0.26
0.220000

0.166667 0.500000
3.500000
15.526303

0.300000 1.200000 14.400000

- - 1.600000
16.000000
2,240,000,000 67,200,000 ###
-1.13
-7.25
(197,102,959.85)
(197,102,960)

0.000000 8,120,000,000 ### 0.000000 0.000000

 Year 4

Total Prod Plain Milk TWL Flavor Milk Total Prod

250ml
4.000000
125,000 140,000 140,000
175,000,000 196,000,000 196,000,000
350

3.020000
0.250000

7.09
0.250000
0.18
0.103 0.0893 0.089
0.155 0.13 0.134
0.26 0.23 0.23
0.220000

0.166667 0.500000 0.166667

3.500000
15.456059

0.300000 1.200000 14.400000 0.300000

- - 1.600000 -
16.000000
2,800,000,000 84,000,000 ### 3,136,000,000
-1.06
-6.83
(206,987,580.48)
(206,987,580)

2,520,000,000 ### 0.000000 0.000000 2,822,400,000

 Year 5

Plain Milk TWL Flavor Milk Total Prod

250ml
4.000000
150,000 150,000
210,000,000 210,000,000
350

3.020000
0.250000

7.09
0.250000
0.18
0.0805 0.081
0.12 0.121
0.20 0.20
0.220000

0.500000 0.166667
3.500000
15.411942

1.200000 14.400000 0.300000 1.200000

- 1.600000 - -
16.000000
94,080,000 ### 3,360,000,000 100,800,000
-1.01
-6.57
(212,507,800.16)
(212,507,800)

### 0.000000 0.000000 3,024,000,000

 Year 6

Plain Milk TWL Flavor Milk Total Prod Plain Milk

250ml 250ml
4.000000 4.000000
160,000 160,000 170,000
224,000,000 224,000,000 238,000,000
350 350

3.020000 3.020000
0.250000 0.250000

7.09 7.09
0.250000 0.250000
0.18 0.18
0.0745 0.074 0.0692
0.11 0.112 0.10
0.19 0.19 0.17
0.220000 0.220000

0.500000 0.166667 0.500000

3.500000 3.500000
15.381497 15.355313

14.400000 0.300000 1.200000 14.400000

1.600000 - - 1.600000
16.000000 16.000000
### 3,584,000,000 107,520,000 ###
-0.98 -0.96
-6.38 -6.22
(219,855,370.45) (227,364,484.13)
(219,855,370)

### 0.000000 0.000000 3,225,600,000 ###

Year 7 Year 8

TWL Flavor Milk Total Prod Plain Milk TWL

250ml
4.000000
170,000 180,000
238,000,000 252,000,000
350

3.020000
0.250000

7.09
0.250000
0.18
0.069 0.0647
0.104 0.10
0.17 0.16
0.220000

0.166667 0.500000
3.500000
15.332553

0.300000 1.200000 14.400000

- - 1.600000
16.000000
3,808,000,000 114,240,000 ###
-0.93
-6.08
(235,003,448.77)
(227,364,484) (235,003,449)

0.000000 0.000000 3,427,200,000 ### 0.000000

 Year 9

Flavor Milk Total Prod Plain Milk TWL Flavor Milk

250ml
4.000000
180,000 190,000
252,000,000 266,000,000
350

3.020000
0.250000

7.09
0.250000
0.18
0.065 0.0607
0.097 0.09
0.16 0.15
0.220000

0.166667 0.500000
3.500000
15.312588

0.300000 1.200000 14.400000

- - 1.600000
16.000000
4,032,000,000 120,960,000 ###
-0.91
-5.96
(242,748,353.19)
(242,748,353)

0.000000 3,628,800,000 ### 0.000000 0.000000

 Year 10

Total Prod Plain Milk TWL Flavor Milk

1000ml
22356
190,000 200,000
266,000,000 280,000,000
350

3.020000
0.250000

7.09
0.250000
0.18
0.061 0.0572
0.091 0.09
0.15 0.14
0.220000

0.166667 0.500000
3.500000
15.294931

0.300000 1.200000 14.400000

- - 1.600000
16.000000
4,256,000,000 127,680,000 ###
-0.89
-5.85
(250,580,817.48)
(250,580,817)

3,830,400,000 ### 0.000000 0.000000

 Total Prod

200,000
280,000,000

0.057
0.086
0.14

0.166667

0.300000 1.200000
- -

4,480,000,000 134,400,000

4,032,000,000
 i
Additional
Investment
Additional
chiller - 700000.000000
UHT PLANT Lekker Kekker
FILLING MACHINES Eco lean
PLE SECTION
BOILER
AIR COMPRESSOR
WATER PUMPING
WATER STORAGE
MILK STORAGE
TANKS
WARE HOUSE
Marketing
Cash flow 15 45,000

Investment Schedule
Year 0 Year 1 Year 2
Interest Rate Kibor +3
Interest Rate 15%
Loan Amount 70,250,000
No of Years 7
No of Installments 14
Installments per year 2 2

Years Years 1 2

Opening Balance Opening Balance 70,250,000 60,214,286

New Loan New Loan -
First Semi annual First Semi annual
Repayment Repayment 5,017,857 5,017,857
Oustanding Balance Oustanding Balance 65,232,143 55,196,429

Interest Expense Interest Expense 5,268,750 4,516,071

Second Semi annual Second Semi annual

Repayment Repayment 5,017,857 5,017,857
Outstanding Balance Outstanding Balance 60,214,286 50,178,571

Interest Expense Interest Expense 4,892,411 4,139,732

Opening Balance Opening Balance 70,250,000 60,214,286
New Loan New Loan
Repayments Repayments 10,035,714 10,035,714
Oustanding Balance Oustanding Balance 60,214,286 50,178,571

Interest Expense Interest Expense 10,161,161 8,655,804

Total LT Loan Liability Total LT Loan Liability 60,214,286 50,178,571

Current Maturity Current Maturity 10,035,714 10,035,714
LT Loan Outstanding LT Loan Outstanding 50,178,571 40,142,857
 -
40,000,000
20,000,000
5,000,000
2,500,000
1,000,000
1,500,000
2,500,000

6,000,000
5,000,000
30,000,000
27,000,000
140,500,000

Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9

3 4 5 6 7 8 9

50,178,571 40,142,857 30,107,143 20,071,429 10,035,714 - -

- - - - - - -

5,017,857 5017857 5017857 5017857 5017857 0 0

45,160,714 35,125,000 25,089,286 15,053,571 5,017,857 - -

3,763,393 3,010,714 2,258,036 1,505,357 752,679 - -

5,017,857 5017857 5017857 5017857 5017857 0 0

40,142,857 30,107,143 20,071,429 10,035,714 - - -

3,387,054 2,634,375 1,881,696 1,129,018 376,339 - -

50,178,571 40,142,857 30,107,143 20,071,429 10,035,714 - -
- - - - - - -
10,035,714 10,035,714 10,035,714 10,035,714 10,035,714 - -
40,142,857 30,107,143 20,071,429 10,035,714 - - -

7,150,446 5,645,089 4,139,732 2,634,375 1,129,018 - -

40,142,857 30,107,143 20,071,429 10,035,714 - - -

10,035,714 10,035,714 10,035,714 10,035,714 - - -
30,107,143 20,071,429 10,035,714 - - - -
Year 10 Year 10

10

-
-

0
-

0
-

-
-
-
-
-

-
-
-
Income
Statement year 1 year 2 year 3 year 4

Sale of Milk 1,225,000,000 2,510,000,000 3,610,000,000 4,156,000,000

Trade Price 1,015,000,000 2,241,000,000 3,210,000,000 3,692,400,000

Tetra Packing 140,000,000 468,100,000 694,600,000 803,320,000
Secondary
Packing 8,750,000 38,750,000 57,500,000 66,500,000
Mlk cost Uht 563,419,634 992,585,079 1,240,731,349 1,389,619,111
Milk Cost Twl - - 146,374,909 195,166,545
Milk Cost Flav 17,500,000 91,130,802 151,884,669 182,261,603
Additive 35,000,000 43,750,000 49,000,000

Processing Cost 23,463,859 27,495,057 40,799,118 47,185,066

Depreciation 8,350,000 23,750,000 23,750,000 23,750,000
Interest 10,161,161 14,631,696 12,087,054 9,542,411
salaries 24,000,000 60,000,000 60,000,000 60,000,000
damages 12,945,420 34,100,000 50,600,000 58,520,000
transportation 8,750,000 90,416,667 134,166,667 155,166,667

Distribution Cost 61,250,000 125,500,000 180,500,000 207,800,000

Profit/Loss 136,409,926 239,540,699 373,256,235 444,568,598

year 5 year 6 year 7 year 8 year 9

4,590,000,000 4,934,000,000 5,308,000,000 5,682,000,000 6,056,000,000

4,074,000,000 4,380,600,000 4,709,700,000 5,038,800,000 5,367,900,000

890,900,000 963,380,000 1,035,860,000 1,108,340,000 1,180,820,000

73,750,000 70,180,000 85,750,000 91,750,000 97,750,000

1,488,877,618 1,588,136,126 1,687,394,634 1,786,653,142 1,885,911,650
243,958,181 292,749,817 317,145,636 341,541,454 365,937,272
212,638,537 212,638,537 243,015,471 273,392,405 303,769,339
52,500,000 56,000,000 59,500,000 63,000,000 66,500,000

52,329,303 56,586,602 60,843,901 65,101,201 69,358,500

23,750,000 23,750,000 23,750,000 23,750,000 23,750,000
6,997,768 4,453,125 1,908,482 0 0
60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
64,900,000 70,180,000 75,460,000 80,740,000 86,020,000
172,083,333 186,083,333 200,083,333 214,083,333 228,083,333

229,500,000 246,700,000 265,400,000 284,100,000 302,800,000

501,815,259 549,762,459 593,588,542 646,348,465 697,199,906

year 10

6,430,000,000

5,697,000,000
1,253,300,000

103,750,000
1,985,170,158
390,333,090
334,146,273
70,000,000

73,615,799
23,750,000
0
60,000,000
91,300,000
242,083,333

321,500,000 -

748,051,347 -