Assumptions - Assets/Equipment Required Assumptions - Financing

Capital ₹ 6,00,000.00
Equity 100%
Computers/Printers equipment ₹ 1,20,000.00
Computers/Printers Maintenance (year) 9%

Life of Computer (year) 5

Deprecation Rate (Computer) 25%
Cost of Furnitures ₹ 60,000.00
Furnitures / Maintenance yr 12% Maintenance Exp for Computer ₹ 10,800.00
Life of Furnitures yr 8 Maintenance Exp for Furnitures ₹ 7,200.00
Deprecation Rate (Furniture) 10% ₹
Maintenance Exp for Electrical Appliances 4,800.00
Cost of Electrical Appliances (Acs, Fans etc) ₹ 80,000.00 Total Maintenance Exp Per annum ₹ 22,800.00
Maintenance yr 6%
Deprecation Rate (Electricals) 10% Assumptions - Operating General ( Average Assumptions) per day
Life of Electrical Appliances yr 5 1) Train Ticket Bookings/Day 15
2) Air Ticket Bookings/Day 8
3) Room Bookings/Week 20
Assumptions - Operating Costs 4) Passport Service/Day 3
5) Cab Bookings/month 35
Office Rent/Month (Fixed) 25000
Electricity/Month (Fixed) 1000
Salary to Staff/Month 3 8000
Salary Increment 8%
Miscellanous Expense/Month (Annaul Increase) 5% 7000
Office Rent Inrease per annum 10%
Security for Room during 1st year Annual₹ 80,000.00
Profit & Loss account
Year - 0 Year - 1 Year - 2 Year - 3 Year - 4
Flag 0 1 2 3 4
Revenue ₹ 15,48,180.00 ₹ 16,72,034.40 ₹ 18,05,797.15 ₹ 19,50,260.92 ₹ 21,06,281.80

Office Rent (Includes security in 1st year) ₹ 3,80,000.00 ₹ 3,30,000.00 ₹ 3,63,000.00 ₹ 3,99,300.00 ₹ 4,39,230.00
Electricity Expenses ₹ 12,000.00 ₹ 12,000.00 ₹ 12,000.00 ₹ 12,000.00 ₹ 12,000.00
Salaries to Staff ₹ 2,88,000.00 ₹ 3,11,040.00 ₹ 3,42,144.00 ₹ 3,76,358.40 ₹ 4,13,994.24
Miscellaneous Expenses ₹ 84,000.00 ₹ 88,200.00 ₹ 92,610.00 ₹ 97,240.50 ₹ 1,02,102.53
Maintenance Expenses ₹ 22,800.00 ₹ 22,800.00 ₹ 22,800.00 ₹ 22,800.00
Cost of Revenues ₹ 7,64,000.00 ₹ 7,64,040.00 ₹ 8,32,554.00 ₹ 9,07,698.90 ₹ 9,90,126.77

Gross Pofit / (EBITDA) ₹ 7,84,180.00 ₹ 9,07,994.40 ₹ 9,73,243.15 ₹ 10,42,562.02 ₹ 11,16,155.03

Depreciation ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00

Profit Before Tax ₹ 7,40,180.00 ₹ 8,63,994.40 ₹ 9,29,243.15 ₹ 9,98,562.02 ₹ 10,72,155.03

Income Taxes ₹ 2,22,054.00 ₹ 2,59,198.32 ₹ 2,78,772.95 ₹ 2,99,568.61 ₹ 3,21,646.51

Profit After Tax ₹ 5,18,126.00 ₹ 6,04,796.08 ₹ 6,50,470.21 ₹ 6,98,993.42 ₹ 7,50,508.52

Cash Flow Statement

Year - 0 Year - 1 Year - 2 Year - 3 Year - 4

Net Income (PAT) ₹ 5,18,126.00 ₹ 6,04,796.08 ₹ 6,50,470.21 ₹ 6,98,993.42 ₹ 7,50,508.52

Depreciation ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00
Cash Flow From Operations ₹ 5,62,126.00 ₹ 6,48,796.08 ₹ 6,94,470.21 ₹ 7,42,993.42 ₹ 7,94,508.52

Capex ₹ 2,20,000.00 ₹ 22,800.00 ₹ 22,800.00 ₹ 22,800.00 ₹ 22,800.00

Cash Flow from Investing ₹ 2,20,000.00 ₹ 22,800.00 ₹ 22,800.00 ₹ 22,800.00 ₹ 22,800.00
Equity Addition ₹ 6,00,000.00
Cash Flow from Financing ₹ 6,00,000.00

Net change in Cash ₹ 9,42,126.00 ₹ 6,25,996.08 ₹ 6,71,670.21 ₹ 7,20,193.42 ₹ 7,71,708.52

Free Cash Flow - Equity

Year - 0 Year - 1 Year - 2 Year - 3 Year - 4

Net Income ₹ 5,18,126.00 ₹ 6,04,796.08 ₹ 6,50,470.21 ₹ 6,98,993.42 ₹ 7,50,508.52

+ Depreciation ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00 ₹ 44,000.00
- Capital Expenses ₹ 2,20,000.00 ₹ 22,800.00 ₹ 22,800.00 ₹ 22,800.00 ₹ 22,800.00
Cash Flow to Equity ₹ 3,42,126.00 ₹ 6,25,996.08 ₹ 6,71,670.21 ₹ 7,20,193.42 ₹ 7,71,708.52

Internal Rate of Return Calculations

Initial Investment ₹ -6,00,000.00
Cash Flow (Y-0) ₹ 3,42,126.00
Cash Flow (Y-1) ₹ 6,25,996.08
Cash Flow (Y-2) ₹ 6,71,670.21
Cash Flow (Y-3) ₹ 7,20,193.42
Cash Flow (Y-4) ₹ 7,71,708.52
 Assumptions - Operating Revenues
Services Offered Commission
1) Train Ticket Booking 8%

2) Air Ticket Booking 10%

3) Room Booking 8%
4) Passport Service (Rs/Passport) 350
5) Cab Booking 7%
6) Growth 8%
7) Tax rates 30%

Average Amount/Person/Trip Earnings/Month

₹ 500.00 ₹ 18,000.00
₹ 3,000.00 ₹ 72,000.00
₹ 600.00 ₹ 3,840.00
₹ 1,850.00 ₹ 31,500.00
₹ 1,500.00 ₹ 3,675.00
₹ 1,29,015.00

IRR 81%
NPV ₹ 4,80,648.78