Cash Flow Diagram

Year Annual Sales Annual Production Cost Depreciation Cash Flow Cumulative Cash Flow CCF-TCI
1 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 4274,88,603.00 ₹ -54412,07,931.39
2 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 8549,77,206.00 ₹ -50137,19,328.39
3 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 12824,65,809.00 ₹ -45862,30,725.39
4 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 17099,54,412.00 ₹ -41587,42,122.39
5 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 21374,43,015.00 ₹ -37312,53,519.39
6 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 25649,31,618.00 ₹ -33037,64,916.39
7 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 29924,20,221.00 ₹ -28762,76,313.39
8 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 34199,08,824.00 ₹ -24487,87,710.39
9 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 38473,97,427.00 ₹ -20212,99,107.39
10 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 42748,86,030.00 ₹ -15938,10,504.39
11 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 47023,74,633.00 ₹ -11663,21,901.39
12 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 51298,63,236.00 ₹ -7388,33,298.39
13 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 55573,51,839.00 ₹ -3113,44,695.39
14 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 59848,40,442.00 ₹ 1161,43,907.61
15 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 64123,29,045.00 ₹ 5436,32,510.61
16 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 68398,17,648.00 ₹ 9711,21,113.61
17 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 72673,06,251.00 ₹ 13986,09,716.61
18 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 76947,94,854.00 ₹ 18260,98,319.61
19 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 81222,83,457.00 ₹ 22535,86,922.61
20 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 85497,72,060.00 ₹ 26810,75,525.61
21 ₹ 38516,40,000.00 ₹ 43472,90,769.33 ₹ 5613,53,581.55 ₹ 4274,88,603.00 ₹ 89772,60,663.00 ₹ 31085,64,128.61

Cash Flow Diagram

₹ 40000,00,000.00
₹ 30000,00,000.00
₹ 20000,00,000.00
₹ 10000,00,000.00
₹-
CCF-TCI

₹ -10000,00,000.00 0 5 10 15 20 25

₹ -20000,00,000.00
₹ -30000,00,000.00
₹ -40000,00,000.00
₹ -50000,00,000.00
₹ -60000,00,000.00
Years

Thus we find that from 13th year, CCF-TCI becomes positive which implies that the cost invested is recovered.