Cash Flow Statement and Balance Sheet of a Solar Power Plant in AP

8/13/2019 Cash Flow Statement and Balance Sheet of a Solar Power Plant in AP

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APPENDIX 6A : VEGETRON LIMITED: A CASE STUDY ON FINANCIAL PROJE

Cost of Project !" Me!s of F#!!ce

Land and site development

Building

Plant and machineryMiscellaneous fixed assets(Evacuation Cost up to Interconnection point (Cables and

Preliminary expenses

Pre!operative expenses ( including interest during construction

Contingency margin("# of fixed cost

$or%ing capital margin

T$e %ro%ose" &e!s of f#!!ce

&hare capital

Term loans

&tate government's special incentive

o)of e*ual term loan instalments

Period of each instalment in years

+irst instalment falling due at the end of operating year

Interest rate on the outsanding term loan amount

C'rre!t sset()#*#)#t+ re,'#re&e!ts

,a- materials(including consumables

&toc%!in! process

+inished goods

Boo% debt

Trade credit

o) of e*ual annual instalments in -hich preliminary expenses -ill be -ritten off .pplicable income tax rate

/eduction allo-ed on 0ross total income

E-$#*#t 6A./ : I!terest o! Ter& Lo!s

Installed capacity units

Production in units

Capacity utilisation&ales realisation(,s)million

,a- materials(including consumables

&toc%!in!process

+inished goods

Boo% debts

Total current assets

Less: Trade credit for ra- materials and consumable stores

Ban% finance for -or%ing capital

Building

Plant ; machinery ; misc) fixed assets

Less: Margin for -or%ing capital from long!term sources(2"# of total currentassets

.) &ales realisation

B)Cost of production

,a- materials

$ages and salaries

+actory overheadsC) .dministration ; selling expenses

.dministration expenses

&elling expenses

/) 0ross profit before interest

E) Total financial expenses

Interest on term loans

Inerest on ban% borro-ing

+)/epreciation

0) <perating profit

=) Preliminary expenses -ritten off

I) Profit>Loss before tax

?) Provision for tax@) Profit after tax

L) Less: /ividend

M) ,etained profit

) .dd: /epreciation

Preliminary expenses -ritten off

<) et cash accruals

Profit>loss before tax

.dd: depreciation for company la- purposes

Less: depreciation for tax purposes

Less: unabsorbed depreciation of earlier years

0ross total income

Less deduction u>s 79 I at 39# from gross total income for 19 years

Total income

Income tax A 33)88#

Yer &ources of +unds

&hare issue

Profit before taxation -ith interest added bac%

/epreciation

Preliminary expenses -ritten off

Increase in secured medium and long! term borro-ings

Increase in ban% borro-ings for -or%ing capital

Increase in the &tate 0ovt's &pecial Incentive

Total ( .

/isposition of +unds

Capital expenditure for the proect

Increase in -or%ing capital

/ecrease in secured medium ; long term borro-ingsInterest on term loans

Interest on ban% borro-ings for -or%ing capital

Taxation

/ividend

Total (B

<pening balance of cash in hand and at ban%

et surplus>deficit(.!B

Closing balance of cash in hand and at ban%

L#*#)#t#es

&hare capital

,eserves and surplus

&ecured loans

Term loans

$or%ing capital advance

nsecured loans

&tate 0ovt) subsidy

Current liabilities ; Provisions

TotalAssets

+ixed assets

0ross bloc%

Less: .ccumulated depreciation

et fixed assets

Investments

Current assetsD loans and advances

,a- materials

&toc%!in!process

+inished goods

Boo% debts

Cash ; ban% balancesMisc) expenditure ; losses

,eferences

http:>>efficientcarbon)com>services>energy>rene-able!energy!advisory>fre*uently!as

http:>>---)cercind)gov)in>2913>orders>&<243)pdf F Income details

http:>>---)cercind)gov)in>2913>orders>&<242)pdf Total Cost

V. SRI>ARS>A

SRINIVAS PATNANA

C>INTALAPATI JANARD>AN VARMA

TULAYA S>RIVASTAVA

(,s) In millions

23)6119)"

;?.0@1

5Rs. I! &#))#o!

22)"2985

33)67144

24)1285

;?.0@1

Mo!t$s

Lo! o(s t t$e *e4#!!#!4

33)67144

32)98235727)614224

2")33597

21)8"6835

17)"68682

1")291547

11)723"94

7)44"35

6"#8)64

E-$#*#t 6A.

Nor&s #! &o!t$s

9)99!9)68

2)351)"5

Co!str'ct#o! %er#o"

22)"2985

33)67144

24)1285

At t$e e!" of t$e co!str'ct#o! %er#o"

22)"2985

33)67144

ed!*uestions>comment!page!2comment!2548 0e

1?//A0PS@19>

1?//A0PS@@9>

1?//A0PS/;6>

1?//A0PS@?0>

Land CostG Civil and 0eneral $or%s

Po-er Conditioning nitGMounting &tructures

PH ModulesCables and Tranformers

.fter the government subsidy the net cost is split in 4:5 ratio bet-een share capital and term loans

is 39# of Total Cost

Lo! o(s t t$e e!" of t$e f#rst $)f +er

33)67144

39)49328526)92"1"2

23)546997

29)257754

15)78962

13)"12"65

19)134432

5)6"5277

E-$#*#t 6A.0 : S)es re)#st#o!

79#19)37

: 2or3#!4 C%#t) Re,'#re&e!ts 5Rs.#! &#))#o!

De%rec#t#o! sc$e"')e for #!co&e t- %'r%oses 5 2r#tte! "o7! 8)'e &et$o"

E-$#*#t 6A.9 Prof#t*#)#t+ Est#&tes 5Est#&tes of 2or3#!4 Res')ts 5 Rs. I! &

9)99!9)21

1)125947

E-$#*#t 6A.6 : T- C)c')t#o! 5 Rs. I! &#))#o!

2)352)1"

E-$#*#t 6A. : Projecte" Cs$ F)o7 Stte&e!ts 5 Rs. I! &#))#o!

9)994)38

E-$#*#t 6A.; : Projecte" <)!ce S$eets 5 Rs.#! &#))#o

22)"2985

neral /ata

<s#c Ass'&%t#o!s

Installed capacity in %ilo!units 2999

1 6"# .t the end of 19 years 89# efficiency2 79#

on-ards

.vg cost per unit of electricity 5)48 after "yrs increases 5)"

(,s) in million

9# This assumption is ta%en because -e are calculatin

(,s) in million

Interest rate on -or%ing finance

De%rec#t#o! rtes for

Building 3)34# 14# Companies .ct 18"5

Plant and machinery 4)6"# 13)81#

Miscellaneous fixed assets 4)6"# 13)81#

D#8#"e!"sPlanned to be paid from the year 2

Percentage of increase 1#

5 Rs.#! &#))#o!

C%c#t+'t#)#st#o!

Cost of ra- materials andconsumables as a percentage ofsales

Cost of po-er as a percentage ofsales

24es s)r#es "'r#!4o%ert#!4 +er

Increment per year from 4th year

Fctor+ o8er$e" e-%e!ses #!+er

Increment per year from 2nd year

.dministrative expenses per yearin ,s)million

&elling expenses per year in ,s)as

a percentage of sales

Co&%!+ )7%'r%osesB'!"er str#4$t)#!e &et$o"

For #!co&e t-%'r%oses'!"er 2DV&et$o"

,ate of dividend planned for thesecond year

Increase proposed thereafter oncein years

33)67144 2)29 2)29 4)38

32)982357 2)29 2)29 4)38

27)614224 2)98 1)87 4)952")33597 1)76 1)65 3)52

21)8"6835 1)5" 1)"4 3)17

17)"68682 1)43 1)32 2)64

1")291547 1)21 1)19 2)31

11)723"94 9)88 9)77 1)76

7)44"35 9)66 9)55 1)43

5)6"5277 9)"" 9)44 9)88

@ 0 9 6

2999 2999 2999 2999 2999

1699 1699 1699 1699 1699

7"# 7"# 7"# 7"# 7"#11)93 11)93 11)93 11)9" 11)9"

E-$#*#t 6A.@: De%rec#t#o! Sc$e

Asset 8)'t#o! for "

<s#c cost

1 @ Land 11)13

9)99 9)99 Building 15)"

9)99 9)99 23)61

9)99 9)99 19)"

9)99 9)99

9)99 9)99 De%rec#t#o! sc$e"')e for

9)99 9)99 Building 3)34#

9)99 9)99 4)6"#

@ 0 9 6

1)748 1)"89 1)357 1)165 1)912

3)716 3)275 2)728 2)435 2)986

")555 4)766 4)186 3)512 3)197

Lo! o(s t t$e e!" of t$eseco!" $)f +er

I!terest for t$ef#rst $)f +er

I!terest for t$eseco!" $)f+er

Tot)#!terest fort$e ter&)o!

Assete-%e!ses

Plant ;machinery

Misc)fixedassets

Plant ;machinery

Misc)fixedassets

.nnualdepreciation

@ 0 9 6

11)93 11)93 11)93 11)9" 11)9"

9)99 9)99 9)99 9)99 9)99

2)29 2)29 2)29 2)29 2)29

9)"3 9)"" 9)"5 9)"7 9)59

9)39 9)39 9)39 9)39 9)39

9)77 9)77 9)77 9)77 9)77

6)12 6)19 6)98 6)98 6)96

4)95 3)52 3)17 2)64 2)31

9)99 9)99 9)99 9)99 9)99

2)35 2)35 2)35 2)35 2)35

9)69 1)13 1)"" 1)88 2)41

9)29 9)29 9)29 9)29 9)29

9)"9 9)83 1)3" 1)68 2)21

9)99 9)99 9)99 9)17 9)489)"9 9)83 1)3" 1)51 1)61

1)125947 1)2375"27 1)2375"27 1)3"12"65 1)3"12"65

!9)52 !9)31 9)11 9)25 9)35

2)35 2)35 2)35 2)35 2)35

9)2 9)2 9)2 9)2 9)2

1)83 2)24 2)56 2)71 2)82

@ 0 9 6

9)"9 9)83 1)3" 1)68 2)21

2)35 2)35 2)35 2)35 2)352)75 3)27 3)69 4)14 4)"5

")56 4)77 4)29 3)51 3)11

(2)71 (1)59 (9)48 9)"3 1)45

9)99 9)99 9)99 9)"3 1)45

9)99 9)99 9)99 9)17 9)48

1 @ 0 9 6

4)17 4)"5 4)"" 4)"3 4)"3

2)35 2)35 2)35 2)35 2)35

9)2 9)2 9)2 9)2 9)2

9)99 9)99

5)64 6)12 6)19 6)98 6)98

1)58 3)37 3)37 3)37 3)374)38 4)95 3)52 3)17 2)64

9)99 9)99 9)99 9)99 9)99

9)99 9)99 9)99 9)99 9)17

1)13 1)13 1)24 1)24 1)3"

6)21 7)"6 7)24 6)79 6)5"

13)25 12)79 11)3" 19)21 8)"9

(9)46 (1)4" (1)14 (9)61 (9)"6

12)79 11)3" 19)21 8)"9 7)83

Yers1 @ 0 9 6

22)"2985 22)"2985 22)"2985 22)"2985 22)"2985

!2)13 !2)6" !3)95 !2)8" !2)69

32)98 27)61 2")34 21)85 17)"7

9)99 9)99 9)99 9)99 9)99

18)57 18)57 18)57 18)57 18)57

9)99 9)99 9)99

62)16 57)16 54)47 51)21 "7)97

55)83 55)83 55)83 55)83 55)83

4)61 6)96 8)42 11)67 14)13

52)22 "8)76 "6)"1 "")15 "2)79

9)99 9)99 9)99 9)99 9)99

12)79 11)3" 19)21 8)"9 7)83

1)59 1)49 1)29 1)99 9)79

65)52 62)52 57)82 5")55 52)"3

g for current value of the ,upee and as effect of inflation

2999 2999 2999

1699 1699 1699

7"# 7"# 7"#11)9" 11)9" 11)9"

')es 5Rs.#! &#))#o!

%rec#t#o! %'r%oses

9)35 9)"5 12)9"

9)"3 9)73 16)75

9)66 1)18 2")55

9)34 9)"3 11)35

Co&%!+ L7 %'r%oses

9)59 5Rs.#! &#))#o!s

9)"4 Companies .ct 18"5

5Rs.#! &#))#o!s

9)769 9)647 9)543

1)79" 1)""4 1)337

2)56" 2)392 1)871

S$re of%reo%ert#8e cost

co!t#!4e!c+&r4#!

11)9" 11)9" 11)9"

9)99 9)99 9)99

2)29 2)29 2)29

9)51 9)53 9)5"

9)39 9)39 9)39

9)77 9)77 9)77

6)9" 6)93 6)91

1)76 1)43 9)88

9)99 9)99 9)99

2)35 2)35 2)35

2)73 3)2" 3)56

9)29 9)29 9)29

2)53 3)9" 3)46

9)68 1)9" 1)311)74 2)99 2)15

1)453752 1)453752 1)"65456

9)37 9)"3 9)"8

2)35 2)35 2)35

9)2 9)2 9)2

2)84 3)98 3)14

2)53 3)9" 3)46

2)35 2)35 2)354)87 ")41 ")73

2)57 2)39 1)87

2)31 3)19 3)74

9)68 1)9" 1)31

4)"1 4)"9 4)47 4)45

2)35 2)35 2)35 2)35

9)2 9)2 9)2 9)2

6)96 6)9" 6)93 6)91

3)37 3)37 3)37 1)582)31 1)76 1)43 9)88

9)99 9)99 9)99 9)99

9)48 9)68 1)9" 1)31

1)3" 1)45 1)45 1)"7

6)"3 6)48 6)32 ")"5

7)83 7)46 7)93 6)64

(9)45 (9)44 (9)28 1)4" Profits fall

7)46 7)93 6)64 8)18

22)"2985 22)"2985 22)"2985 22)"2985

!2)33 !1)8" !1)42 !9)74

1")29 11)72 7)4" 5)65

9)99 9)99 9)99 9)99

18)57 18)57 18)57 18)57

9)99 9)99 9)99 9)99

"")96 "2)96 48)22 47)12

55)83 55)83 55)83 55)83

15)48 17)74 21)29 23)""

"9)4" 47)98 4")63 43)37

9)99 9)99 9)99 9)99

7)46 7)93 6)64 8)18

9)59 9)49 9)29 9)99

"8)"2 "5)"2 "3)56 "2)"6

is sho-n both on salaries and profits the effect -ill be negated

as loans are being paid bac% but from the 19th year profits increase) . &olar Po-er Plant is a long term

roect al-ays)

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