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Financial Feasibility Report for 15 Bedded Eye Hospital at Mumbai, Maharashtra

1

Financial Feasibility Report for 15 Bedded

Eye Hospital at Mumbai, Maharashtra

Prepared by

PRB Consultancy Services www.projectreportbank.com

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Confidentiality Note and Disclaimer

This document is being submitted to the promoter of the project for the 15 bedded Eye

Hospital at Durgapur, West Bengal.

This document includes certain statements and estimates made with respect to the

anticipated performance based on a review exercise by the consultants. Such statements &

estimates reflect significant assumptions and subjective judgments by the consultants

based on the experience obtained in executing similar kind of Projects. Deviations from

these assumptions are to be expected during the actual operations.

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TABLE OF CONTENTS

Sr.No. Contents Page No.

1 Project at a Glance 4

2 Introduction, Objective, Promoters 5

3 Background, Market Demand Potential 7

4 Location of Project 8

5 SWOT Analysis 9

6 Proposed Facilities Plan 11

7 Project Cost Estimate 12

8 Means of Financing 13

9 Infrastracture Plan, Environmental Management 14

10 Assumptions 16

11 Medical Equipments 17

12 Non-Medical Equipments 20

13 Furniture & Fixtures 21

14 Vehicle 23

15 Preliminary Expenses 24

16 Human Resources 25

17 Revenue Model 26

18 Projected Profitability Statement 32

19 Projected Balance Sheet 33

20 Debt - Service Coverage Ratio 34

21 Project Cash Flow Statement 35

22 Expenses Details 36

23 Statement of Depreciation 37

24 Term Loan Repayment Schedule 40

25 Ratio Analysis 42

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PROJECT AT GLANCE

Name & Address of Applicant :

M/s XYZ & Company

Xxxxxxxxxxxxxxxxxxxxxxx

xxxxxxxxxxxxxxxxxxxxxxx

xxxxxxxxxxxxxxxxxxxxxxxx

Nature of Business :

To Set up Eye Hospital Clinic

Under the - CGMSTE Coverage

Education Qualification :

12th, and Appeared for BSC

Employment Generation 26 Nos

Cost of Project :

Equipments

67.76 Lacs

Furniture & Fixtures

14.65 Lacs

Vehicle

5.00 Lacs

Preliminary Exp.

6.00 Lacs

Deposit for Building on Rent

9.00 Lacs

Fixed Investments

102.41 Lacs

Working Capital Requirement : 27.10 Lacs

Total

129.50 Lacs

Means of Finance

Applicant's Contribution : 32.50 Lacs

Term Loan from Bank

77.00 Lacs

Working Capital Loan from Bank : 20.00 Lacs

Total

129.50 Lacs

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5

Introduction

Starting a Eye Hospital Clinic business can be one of the most viable

and fun filled business. India is the fastest growing economy in the world and has a tremendous unmet need for ophthalmic care. The country is also home to approximately 30 percent of the world’s blind

people, about half of whom are blind from cataracts, and is seeing rising numbers of people with glaucoma or retinal disease as people live longer. By 2022, over 145 million Indians will be age 60 or over.

Additional factors expected to fuel India’s ophthalmic market growth include an upsurge in dietary change-related eye diseases, growing incidence of myopia, a growing middle class, and improved access to

care.

Eye infection is a common problem. Eye infections are mainly caused

by bacteria, viruses, or fungi. If he eye infection is not treated on time, it can cause many eye problems, including blurred vision, dark spots, and even blindness.

Hence, running a Ophthalmic Eye Hospital Clinic India would be a profitable business. In fact, not have to invest much in this business.

In the digital world, we also have the option to sell services thru online media, where vast visibility is there and more demand can be created along with increased sales volume.

In this business, we are selecting a particular niche market where competition is lesser. We, choose a niche where demand is never ending.

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Objective

The main objective of the exercise is to present a small scale viable bankable model small business using modern technology.

Promoters and Management

Eye Hospital Clinic Business is being promoted as a proprietorship concern of Mrs.XYZ

The business unit will be engaged in the Eye Hospital Clinic Business. This Business unit will meet the requirement of growing demand in

region. The promoter's husband will manage this business. Mr.ABC, the

husband of the promoter, has good experience of this business. He has the required education qualifications Bachelor of Optometry for this business. He is also studying MBA. Both these qualifications and experience will also be gained by this business.

So far as the management is concerned, it will be in the hands of the promoter himself but for day to day activity experienced staff will be

employed. Considering these aspects, it can be safely assumed that the promoter

will not face any difficulty in implementing its Business, as well as running it smoothly.

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Background

Promoter already doing same activity since last 5-6 years in other Eye Hospital Clinic and he had good exposure of operating and marketing.

The husband of the promoter, has also good experience of this business. He has the required education qualifications Bachelor of

Optometry for this business. In addition, he has experience of working in other units from last 7-8 years.

Market Demand and Marketing Potential

The services to be provided by the unit has immense demand in our state as well in the adjoining areas. The promoter proposes to maintain

a wide range of equipment’s they have good demand from different corners of the society.

In view of the above, there is good scope of setting up of a few more units for the same business.

Taking into account the above stated factors of increasing demand in the state, advantages accruing to the promoter’s experience in the business line and their contacts, the unit is not likely to face any major

problem in selling its services.

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Location of the Project The Unit is located at CITY CENTER ANDHERI EAST MUMBAI,

MAHARASHTRA - 400059. The location is best suited for the project with all infra-structure facility like Power , Water , Transport , Proximity to raw material etc.

The space will be adequate to take care of existing as well as future requirements of the proposed unit upon expansions.

The promoter has planned to hire approximately 5000 to 6000 square fit commercial SAPCE in this area.

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SWOT ANALYSIS STRENGTH :-

1) The strength of ophthalmologist lies in high-growing demand of services

as the population and advanced treatments are emerging out.

2) You have heard of “vision is valuable”, and everyone to secure their

vision are ready to spend their money to preserve, protect, restore, and

increase their eyesight.

3) Moreover, there is a slight decline in the population of ophthalmologists,

hence, gives strength to upcoming Eye Hospital Clinic.

WEAKNESS :-

1) The only weakness of an ophthalmologist is that, in this competitive

scenario with the upfront of advancing methods with reduced money

only the best-managed practices, firms, or hospitals can survive.

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OPPORTUNITY :-

1) Talking about opportunity, there are a lot. In the patient-pay sector, to

reduce the reimbursement, there is a significant opportunity which

consist of selling spectacles, nutritional supplements, contact lenses,

OTC medications, refractive corneal/cataract/ surgery equipment, and

other beauty and wellness products.

2) There is a good demand for the services we sell in the market right now.

It is also likely to increase.

THREAT :-

1) There are several threats applicable to ophthalmologists. The very first

one can be economic downturn which may depress a patient demand

for multiple services.

2) Illegal practices, increased capital and length of time are some another

treats lies in the industry.

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Proposed Facilities Plan

The Distribution of Beds are as follows

Sr.No. Departments No.of Beds Percentage

1 Twin Sharing Rooms 5 33.33%

2 General Wards 5 33.33%

3 Private Rooms 2 13.33%

4 Recovery Rooms 3 20.00%

Total 15

The Distribution of OT is as follow :-

Sr.No. OT Distribution No.

1 Opthamology - Minor 1

Total 1

The Distribution of OPD is as follow :-

Sr.No. OPD Distribution No.

1 Opthamology 3

Total 3

This component will be designed for NABH readiness and in keeping with national benchmarking. In terms of departmental coverage, the Hospital will have comprehensive, clinical, medical, surgical, and critical care services. This will have exclusive Clinics for consultations. An Emergency and Trauma set up catering to Medical and Accident emergencies, Burns and disaster management capability. This will function as 24*7 Disaster Management Centre for the entire region. This will be in line with MCI stipulation as well as Regional Disaster Management facility.

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Project Cost Estimate

One of the macro level parameters that could convey the local factors,

viability and cost effectiveness is the capital cost per bed. This is a function of:

Type, level of care and bed strength of the proposed center.

Nature of space, finish, automation, technology etc.

Price differential in the costs of land, construction, finishing, range of equipment’s (department coverage), pre-operative expense etc

Project Cost Estimate

Particulars Rs.in Lacs

Medical Equipments 56.18

Non- Medical Equipments 11.58 67.76

Furniture and Fixtures 14.65

Vehicle 5.00

Total Fixed Assets 87.41

Preliminary And Pre-Operative Expenses 6.00

Deposit for Building on Rent 9.00

Total Fixed Investment 15.00

Working Capital

Working Capital 27.10

Total Working Capital 27.10

Total Investment 129.50

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Means of Financing

The project is assumed to be 30% promoter’s contribution and 70% bank debt. The following table depicts the funding arrangement:

Means of Finance % Rs.in Lacs

Promoter contributions (Capital) 25 32.37

Bank Debt 75 97.13

Total Cost 100 129.50

Though the funding mix resembles the framework amenable for capital-intensive projects, the terms underlying debt financing is of a different genre for the Proposed project. The details pertaining to terms of debt financing are provided as part of assumptions in the succeeding section.

Debt Equity Ratio

Promoter contributions (Capital) Bank Debt

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Infrastructure Plan Planning and Designing of the Eye Hospital facility is challenging task of integrating the facilities for creating the following facility which is:

Comfortable and user-friendly place for caring and healing of patients

Having a sophisticated work environment to promote staff excellence and longevity

Distinctive facility, readily recognizable by the public

An infrastructure with world class standards

The proposed Eye Hospital will be one of its kind in catchment area and will be planned to be the benchmark with some of the best international centers. This will also be planned for NABH Accreditation readiness. The site of the Eye Hospital in Durgapur, West Bengal is ideally located in the heart of the city and an ideal fit. The location and extent match very well with the objectives of most advanced integrated Complex and global visibility. Design Guidelines: The planning of site and detailed design are a function of the following factors:

Area requirement (Space Program)

Work flow for functional efficiency, Patient safety and comfort

Flexibility for futuristic technology absorption and expansion

Engineering & Research services support

Separation of sub components such as Tertiary Care Hospital, General Hospital, wellness& Rehab. Centre and Emergency/ Disaster Management

Personnel and Material movement

Integration of functions of utilities maintenance and support services

Internal environment comfort, high degree of Hospital hygiene and sterility levels

Site parameter (Master plan for the best utilization of site in terms of land coverage, Floor Space Index and permissible height.)

Medical equipment requirement

Operational policies

Staff distribution

Future integration of other components of the Hospital. The planning will ensure adhering to acceptable National Standards and Norms. A team of experienced Project management and Architect will be responsible to bring in features of functional efficiency at optimum space and cost.

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Environmental Management in the Hospital: Hospital generates a wide range of waste, which may be released into the environment via the sewage system or directly into the air from fossil fuel emission. Much of the waste is toxic and thus requires careful management and disposal. Environment impacts may be associated with infrastructure and work practices: a) Infrastructure

Building design, operation and maintenance

Air conditioning, heating and ventilation system

b) Work Practices

Recycling

Waste disposal

All the planning shall be done taking into consideration the guidelines set by the West Bengal Pollution Control Board. Hazardous Waste Management: The different categories of Bio-medical waste include the following:

Human Anatomical waste (Human tissue, organs)

Blood and body fluids

Microbial wastes

Highly infectious wastes

Discarded medicines

Disposables

Liquid wastes

Incineration wastes

Biotechnology wastes (genetically engineered organisms and their culture) The design should provide solutions to handle and disposal to the satisfaction (and approval) of the West Bengal Pollution control authorities. Parking The demand for parking arises from the following activities/ categories:

Hospital and support staff

Patients brought for OP consultations, ambulatory care and day care services

Patients taking IP care

Visitors of patients

Visitors to the Hospital

Vehicles carrying supplies to the Hospital

Consultants and staff residing in the complex

Emergency needs- Ambulances and vehicles accompanying cases

Vehicles dropping people and leave after a few minutes

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Assumptions

S.No. Particulars Per Annuam

1 No. of OPD 300 Days

Surgery Days 300 Days

No. of Bed Days 300 Days

2 Interest Rate CAPEX - TERM LOAN 10.50%

WORKING CAPITAL LOAN 10.50%

Loan Processing Charges ( Including Mortgage, Legal etc.) 1.50%

3 Depreciation ( % Per Annuam as per Income Tax WDV)

As per Co. As per IT

Medical Equipment 20.58% 15.00%

Non - Medical Equipment 20.58% 15.00%

Vehicle 39.30% 15.00%

Furniture & Fittings 25.89% 10.00%

Others 18.10% 10.00%

4 Inflation

Revenue Inflation / Per Year 5.00%

Salary inflation / Per Year 7.50%

Other inflation / Per Year 5.00%

5 Capacity Utilization

Year-1 50.00%

Year-2 55.00%

Year-3 60.00%

Year-4 onwards 65.00%

6 Moratorium is considered for ( In Months) 9

7 Loan Tenure ( In Years) 7

8 Disbursement of Loan proposed in the current month

9 Commencement of business in Next 6 Month

10 Revenue is taken Net of Indirect - Tax

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Medical Equipment Plan The proposed Eye Hospital at Durgapur, West Bengal will provide a very wide range of services for every department of medicine and surgery. It is envisaged that the Hospital of this nature would have the entire spectrum of sophisticated investigative and therapeutic facilities. The Hospital would conform to best of international standards and will have most relevant and advanced state- of-the-art medical equipment, with adequate focus on emerging and futuristic technologies. The final recommendation on the medical equipment would take into account the proven and relevant technology, most recent applications for reliability, patient comfort, techno- commercial evaluation, service capabilities, and upgrade ability. The objective of the Medical equipment planning is also to attract best talents to the Hospital. Major considerations of Influence: 1. Providing the best of Health Care 2. Addressing to the World-Wide concern of Infection Control in all critical Departments 3. Need Supply Gap as highlighted from the market study in the perceived catchment areas 4. Availabilityofemerging/futuristicandFDA/CEapprovedtechnologyanditstech nical feasibility,

with models introduced in the latest international exhibition 5. Impact on Capital cost and Architectural planning 6. Availability of knowledge, experience and trained/trainable skills 7. Optimum life cycle, upgradeability and spares availability during anticipated equipment life 8. Cost-benefit analysis based on caseloads, capital cost and operational costs Within the above broad parameters, the evaluation and selection process will be based on realistic inputs of the following factors: 1. Volume and " peakhour" patient flow envisaged for the various medical and surgical

departments 2. Availability of the latest software with the equipment to aid the physician for accurate

diagnosis 3. Scope for up-gradation (modular design and software) 4. Integration through networking, interconnection, remote view and telemedicine 5. Remote servicing to minimize downtime 6. Distinction between relevant and irrelevant features 7. Clarity of essential features 8. Optimal rather than the best specification 9. Impact of Obsolescence and useful Life Cycle

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MEDICAL EQUIPMENTS COST SHEET

Particulars Nos. Unit Price Total Price

Sector-Wise

Operating Theatres

Opthalmic OT

Opthalmic OT Table 1

85,000

85,000

Multiparameter Monitor (3 Para) 1

60,000

60,000

Ceiling Mounted lights 1

20,000

20,000

Phaco machine with accessories 1

7,00,000

7,00,000

Spectacle indirect ophthalmoscope 1

47,000

47,000 9,12,000

General OT Instruments

Multiparameter Monitor (3 Para) 1

65,000

65,000

Slave Monitor 1

50,000

50,000

Syringe Infusion Pump 1

30,000

30,000

Flash Steriliser (Instrument) 1

1,25,000

1,25,000

Surgical Instrument sets (Tray) 1

50,000

50,000

Surgical Instruments (Intraocular Scissors & Forceps) 1

1,00,000

1,00,000 4,20,000

Autorefractor 1

4,25,000

4,25,000

Direct Opthalmoscope 1

27,000

27,000 4,52,000

Optical Biometry 1

15,00,000

15,00,000

Manual Keretometer 1

25,000

25,000

Trial Case Lenses 1

14,500

14,500

Trial Frame 1

950 950

Retinoscope 1

30,000

30,000 15,70,450

Minor OT

Table, operation, universal mobile (indigenous) 1

80,000

80,000

Light system, surgical (ceiling), Treatment, 2 dome, LED 1

1,00,000

1,00,000

Patient monitoring systems, general physiology 1

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65,000 65,000

Portable suction machine 1

9,600

9,600 2,54,600

TSSU

Steam sterilizer (Rectangular) 1

3,00,000

3,00,000 3,00,000

OPD

General

BP Instruments, Stethescope, Weighing M/c 3

7,000

21,000

Slit Lamp (Hagg streit BM 900) 2

1,10,000

2,20,000

Perimetry 1

5,00,000

5,00,000

Surgical Microscope 1

3,50,000

3,50,000

Fundus Camera 1

2,00,000

2,00,000

LED Vision Chart 1

27,000

27,000

Fogger 1

20,000

20,000

Auto Lensometer 1

95,000

95,000

IV Stand 3

770

2,310

SICS Set 1

7,000

7,000

DCR Set 1

14,000

14,000

Trial Box 1

4,200

4,200

Applanation Tonometer 1

72,000

72,000

Indirect Ophthalmoscope 1

26,000

26,000

Wall mount power supply 1

7,500

7,500

+20D Lens 1

18,000

18,000

78D Lens 1

21,000

21,000

90D Lens 1

21,000

21,000

Gonio Lens 1

17,500

17,500

Refraction Chair 1

65,000

65,000 17,08,510

TOTAL 56,17,560

56,17,560

Value in Lacs (INR)

56.18

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NON-MEDICAL EQUIPMENTS COST SHEET

S.No. Particulars Nos. Unit Price Total Price

Sector-Wise

A

NURSE CALL SYSTEM

1 IPD 15

7,000

1,05,000

2 OPD 3

6,200

18,600

1,23,600

B Computers & peripherals & Software

1 Computer LAN Network & Hardware 4

45,000

1,80,000

2 HIMS & with PACS 1

75,000

75,000

3 Communications, Fax etc. 1

8,000

8,000

2,63,000

C Other

1 TV 3

25,000

75,000

2 Water cooler 2

8,000

16,000

3 Fridge 2

18,000

36,000

4 CCTV system 1

1,29,000

1,29,000

5 Public Address System 1

60,000

60,000

6 UPS / DG System 1

4,00,000

4,00,000

7,16,000

D TOTAL (A+B+C)

11,02,600

E Add Contingency 5%

55,130

F Total Non Medical Equipments

11,57,730

Value in Lacs (INR)

11.58

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FURNITURE AND FIXTURES


Sector-Wise

A PATIENT RELATED AREA

1 General Ward 5

18,000

90,000

2 Twin Sharing 5

35,000

1,75,000

3 Single 3

40,000

1,20,000

4 Supporting beds 2

35,000

70,000

5 Stretcher on trolley with CO2 cylinder cage 3

30,000

90,000

6 Over bed table 15

5,500

82,500

7 Couches for relatives 15

5,000

75,000

8 Examination table with cushion top 3

10,000

30,000

9 Revolving Stool 3

1,500

4,500

10 Bedside locker with SS top 15

3,500

52,500

11 Dressing Trolley 5

8,500

42,500

12 Instrument trolley 3

9,000

27,000

13 Hospital Curtain 15

2,500

37,500

14 Soiled linen trolley 4

7,000

28,000

15 Wheelchairs 3

7,500

22,500

16 Waiting Chairs 6

1,500

9,000

17 Cupboards 10

7,500

75,000 10,31,000

B OFFICE FURNITURE

1 Office Tables 5

8,000

40,000

2 Office Chairs 8

3,000

24,000

3 Office Chairs (all types) 15

1,500

22,500

4 Storage Cabinets 6

4,000

24,000

5 SS Cupboards/Racks 6

5,000

30,000 1,40,500

C OPTICAL SHOP

1 Storage shelves with glass panels 4

15,000

60,000


1,500

3,000

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3 Storage Cabinets 4

9,000

36,000

4 SS Cupboards/Racks 1

9,000

9,000 1,08,000

D Central Store & Pharmacy

1 SS racks for storage 2

8,000

16,000

2 SS cupboards 2

9,000

18,000

3 Refrigerator 2

15,000

30,000

4 Office Tables 3

12,000

36,000


3,000

15,000

6 Office Chairs 2

1,500

3,000

7 Filing cabinet 2

8,500

17,000 1,35,000

E Medical Records & library

1 SS filing cabinets (open type) 1

15,000

15,000

2 Cupboards 2

9,000

18,000

3 Office Tables 1

12,000

12,000


2,500

5,000 50,000

F TOTAL (A+B+C+D+E ) 14,64,500

Value in Lacs (INR)

14.65

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VEHICLES


Sector-Wise

A General Vehicles

1 Pick up Van 1

5,00,000

5,00,000

Total

5,00,000

5,00,000

Value in Lacs (INR) 5.00

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PRELIMINARY AND PRE-OPERATIVE EXPENSES


Sector-Wise

A INTIAL EXPENSES

1 Approval, NOC, License Fees etc. 1 1,25,000

1,25,000

2 Legal Charges, Survey Fees etc. 1 1,43,000

1,43,000

3 Administravitve Expenses 1 2,57,000

2,57,000

3 Insurance 1 25,000

25,000

5,50,000

B RECRUITMENT & TRAINNING EXPENSES

1 Advertisement for Recruitment 1 4,000

4,000

2 Recruitment Agency Charges 1 21,000

21,000

2 Trainning Expenses 1 25,000

25,000

50,000

TOTAL ( A- B) 6,00,000

Value in Lacs (INR) 6.00

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Planning for Human Resources

S.No. Designation Nos. Monthly Salary

Total Sector-Wise

A Beds

Medical superintendent /CEO 1

1,00,000

1,00,000

Sr.Doctors( Surgeons/Consultants) 1

90,000

90,000

JR.Doctors( Surgeons/Consultants) 1

80,000

80,000

Ophthalmic Technician 1

70,000

70,000

Total (A) 4

3,40,000

3,40,000

B Paramedical Staff

Senior Nurse 1

13,000

13,000

Staff nurses 4

10,000

40,000

Ward Boys 1

8,000

8,000

ayas 2

8,000

16,000

Total (B) 8

77,000

77,000

C Technicians

CSSD technician 1

25,000

25,000

OT Technicians 1

25,000

25,000

Total (C) 2

50,000

50,000

D Administration

Receptionist 1

15,000

15,000

Accountant 1

12,000

12,000

HR Executivies 1

12,000

12,000

Total (D) 3

39,000

39,000

E Sales / Marketing

Optical Shop Executive 1

10,000

10,000

Pharmacy Shop Executive 1

10,000

10,000

Total (E) 2

20,000

20,000

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F Staff out sources

Ward Boys 1

8,000

8,000

ayas 2

8,000

16,000

Security guards 2

10,000

20,000

Patient attenders 1

8,000

8,000

Housekeeping staff cleaners 1

8,000

8,000

60,000

Total (F) 7

60,000

Grant Total 26 586000

5,86,000

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Revenue Model

Summary of Total Revenue

S.No. Particulars Revenue in Lacs

A Room Revenue 91.50

B General OPD Revenue 66.00

C Diagnostic Revenue 129.45

D Pharmacy Shop Revenue 87.60

E Optical Shop Revenue 24.00

F Operation Theatre Revenue 25.50

G Other Revenue 5.25

Total 429.30

Summary of Cost of Goods Sold

S.No. Particulars Revenue in Lacs

1 Pharmacy Shop Cost of Goods Sold 70.00

2 Optical Shop Cost of Goods Sold 19.20

Total 89.20

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A ) Room Revenue

S.No. Room Category No. of Beds

Rate per bed per

day

Revenue Per Day

No. of

Days

Revenue PA

Revenue in Lacs

1 Twin Sharing Rooms 5 2500 12500 300 3750000 37.50

2 General Wards 5 1000 5000 300 1500000 15.00

3 Private Rooms 3 3000 9000 300 2700000 27.00

4 Recovery Rooms 2 2000 4000 300 1200000 12.00

Total 15 30500 9150000 91.50

B) General OPD Revenue

S.No. Particulars Per Day

Patient

Fees Revenue Per Day

No. of

Days

Revenue PA

Revenue in Lacs

No. of SPECIALTY OPD 6

1 Opthalmology

New 20 300 6000 300 1800000 18.00

Follow up 40 150 6000 300 1800000 18.00

2 Optometry

New 10 300 3000 300 900000 9.00

Follow up 20 150 3000 300 900000 9.00

3 Pediatric

New 5 400 2000 300 600000 6.00

Follow up 10 200 2000 300 600000 6.00

Total 111 22000 6600000 66.00

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C ) Diagnostic Revenue

S.No Room Category Productivity Average Rate per Case

Revenue Per Day

No. of

Days

Revenue PA ( In Lacs)

Total Revenue PA ( In Lcas)

Indoor OPD Indoor OPD Indoor OPD Indoor OPD

1 Diagnostics 15 105

2 Refraction 18 63 350 350 6300 22050 300 18.90 66.15 85.05

3 Biometry 10 10 350 350 3500 3500 300 10.50 10.50 21.00

4 Fundus Photography

5 5 450 450 2250 2250 300 6.75 6.75 13.50

5 Perimetry 6 5 300 300 1800 1500 300 5.40 4.50 9.90

Total 54 188 13850 29300 41.55 87.90 129.45

D ) Pharmacy Shop Revenue

S.No Productivity Average Rate per Case

Revenue Per Day

No. of

Days

Revenue PA ( In Lacs)

Total Revenue PA ( In Lcas)

a) Indoor OPD Indoor OPD Indoor OPD Indoor OPD

1 OT 1 1200 1200 0 300 3.60 0.00 3.60

2 Patients 15 105 400 200 6000 21000 300 18.00 63.00 81.00

3 Outsider 1 2 400 300 400 600 300 1.20 1.80 3.00

Total (a) 17 107 7600 21600 22.80 64.80 87.60

b) Cost of Goods Sold 80%

6080 17280 18.00 52.00 70.00

Gross Margin (a-b)

1520 4320 4.80 12.80 17.60

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E ) Optical Shop Revenue

S.No

Particulars Productivity

Average Rate per Case

Revenue Per Day

No. of

Days

Revenue PA (

Rs.)

Total Revenue

PA ( In

Lcas)

a) Sales 10 800 8000 300 2400000 24.00

Total 10 8000 2400000 24.00

b) Cost of Goods Sold 80%

6400 1920000 19.20

Gross Margin (a-b)

1600 480000.00 4.80

F ) Operation Theater Revenue

S.No

Particulars Productivity

Average Rate per Case

Revenue Per Day

No. of

Days

Revenue PA (

Rs.)

Total Revenue

PA ( In

Lcas)

a) Opthalmology - Minor

1 8500 8500 300 2550000 25.50

Total 1 8500 2550000 25.50

G ) Other Revenue

S.No

Revenue Per Day

No. of

Days

Revenue PA (

Rs.)

Total Revenue

PA ( In

Lcas)

a) STD / PCO 50 300 15000 0.15

b) Canteen- Tea, Snack

200 300 60000 0.60

C) Ambulance 1500 300 450000 4.50

Total 1750 525000 5.25

SAMPLE REPORT


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Capacity Utilisation

(Rs. in lacs)

Particulars Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

Year 1 2 3 4 5 6 7 8

100% 50% 55% 60% 65% 70% 75% 80% 80%

a) Revenue 429.30 214.65 236.12 257.58 279.05 300.51 321.98 343.44 343.44

b) 5% Increase in Revenue for Inflation

1.00 1.05 1.10 1.16 1.22 1.28 1.34 1.41

Total Revenue a) x b) 214.65 247.93 283.98 323.04 365.27 410.94 460.24 483.25

Cost of Goods Sold

(Rs. in lacs)


Year 1 2 3 4 5 6 7 8

100% 50% 55% 60% 65% 70% 75% 80% 80%

a) Pharmacy & Optical Shop 89.20 44.60 49.06 53.52 57.98 62.44 66.90 71.36 71.36

b) 5% Increase in Revenue for Inflation

1.00 1.05 1.10 1.16 1.22 1.28 1.34 1.41

Total Revenue a) x b) 44.60 51.51 59.01 67.12 75.90 85.38 95.63 100.41

SAMPLE REPORT


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Projected Performance and Profitability :

(Rs. in lacs)


Year 1 2 3 4 5 6 7 8

Revenue

Gross Turnover 214.65 247.93 283.98 323.04 365.27 410.94 460.24 483.25

Total (A) 214.65 247.93 283.98 323.04 365.27 410.94 460.24 483.25

Less :

Cost of Goods Sold 44.60 51.51 59.01 67.12 75.90 85.38 95.63 100.41

Consumable Items 4.29 4.96 5.68 6.46 7.31 8.22 9.20 9.67

Power & Fuel 1.50 1.58 1.66 1.74 1.83 1.92 2.02 2.12

Salary & Wages 70.32 75.59 81.26 87.35 93.90 100.94 108.51 116.65

Rent Charges 27.00 28.35 29.77 31.26 32.82 34.46 36.18 37.99

Other Adm. & Selling Exp. 11.70 12.29 12.90 13.55 14.23 14.94 15.69 16.47

Depreciation 19.70 15.08 11.59 8.98 6.96 5.42 4.23 3.31

Preliminary W/o 1.20 1.20 1.20 1.20 1.20 0.00 0.00 0.00

Total (B) 180.31 190.56 203.07 217.66 234.15 251.28 271.46 286.62

Operating Profit 34.34 57.37 80.91 105.38 131.12 159.66 188.78 196.63

Bank Charges 1.61 0.25 0.26 0.27 0.28 0.29 0.30 0.32

Interest on Term Loan 7.71 6.85 5.88 4.82 3.63 2.31 0.85 0.00

Interest on Working Capital 1.75 1.75 1.75 1.75 1.75 1.75 1.75 1.75

11.07 8.85 7.89 6.84 5.66 4.35 2.90 2.07

Profit before taxation 23.27 48.52 73.02 98.54 125.46 155.31 185.88 194.56

Taxation 7.95 13.78 19.64 25.94 32.70 40.31 48.16 50.35

Profit after taxation 15.32 34.74 53.38 72.60 92.76 115.00 137.72 144.21

Drawings/ Distribution 9.19 20.85 32.03 43.56 55.66 69.00 82.63 86.53

Reserve & Surplus 6.13 13.90 21.35 29.04 37.10 46.00 55.09 57.68

Cash Profit 35.02 49.82 64.97 81.58 99.72 120.42 141.95 147.52

SAMPLE REPORT


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Projected Balance Sheet

(Rs. in lacs) Particulars Proj. Proj. Proj. Proj. Proj. Proj. Proj. Proj.

1 2 3 4 5 6 7 8

Liabilities : Capital 32.50 32.50 32.50 32.50 32.50 32.50 32.50 32.50

Reserve & Surplus 6.13 20.02 41.37 70.42 107.52 153.52 208.61 266.29

Long Term Secured Loan : Term Loan from Bank 60.40 50.71 39.94 27.99 14.73 0.00 0.00 0.00

Current Liabilities & Provisions: Working Capital Loan 20.00 20.00 20.00 20.00 20.00 20.00 20.00 0.00

Install.of T/L (Due in1 yr.) 8.73 9.69 10.76 11.95 13.27 14.73 0.00 0.00 Other Cur. Liab & Provisions 0.07 0.08 0.09 0.10 0.11 0.12 0.14 0.15 Total (A) 127.83 133.00 144.67 162.96 188.12 220.87 261.24 298.94

Assets : Fixed Assets Fixed Assets as Dep. Chart 87.41 87.41 87.41 87.41 87.41 87.41 87.41 87.41

Less :- Dep. Up to date 19.70 34.78 46.37 55.35 62.31 67.73 71.96 75.27 W.D.V. 67.71 52.63 41.04 32.06 25.10 19.68 15.45 12.14

Deposit for Building Rent 9.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 Non - Current Assets

Preliminary Expenses 4.80 3.60 2.40 1.20 0.00 0.00 0.00 0.00 Current Assets

Stock in hand Pharmacy 7.01 7.36 7.73 8.12 8.53 8.96 9.41 9.88 Stock in hand Optical 1.92 2.02 2.12 2.23 2.34 2.46 2.58 2.71 Stock in hand Consumable 0.43 0.50 0.57 0.65 0.73 0.82 0.92 0.97 Sundry Debtors 21.47 24.79 28.40 32.30 36.53 41.09 46.02 48.33 Deposit ,Loans & Advances 14.30 31.61 51.54 75.06 102.97 135.20 173.29 210.20 Cash in hand & Bank Balance 1.20 1.50 1.88 2.34 2.93 3.66 4.58 5.72 Total (B) 127.83 133.00 144.67 162.96 188.12 220.87 261.24 298.94

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Calculation of Debt-Service Coverage Ratio

(Rs. in lacs)


1 2 3 4 5 6 7 8

Profit after tax

15.32 34.74 53.38 72.60 92.76 115.00 137.72 144.21

Interest on Term Loan

7.71 6.85 5.88 4.82 3.63 2.31 0.85 0.00

Interest on WC Limit

1.75 1.75 1.75 1.75 1.75 1.75 1.75 1.75

Depreciation

19.70 15.08 11.59 8.98 6.96 5.42 4.23 3.31

Preliminary W/o

1.20 1.20 1.20 1.20 1.20 0.00 0.00 0.00

Total (A) 45.68 59.62 73.80 89.35 106.30 124.48 144.55 149.27

Repayment of Bank Loan 7.87 8.73 9.69 10.76 11.95 13.27 14.73 0.00

Interest on Term Loan 7.71 6.85 5.88 4.82 3.63 2.31 0.85 0.00

Interest on WC Limit 1.75 1.75 1.75 1.75 1.75 1.75 1.75 1.75

Total (B) 17.33 17.33 17.33 17.33 17.33 17.33 17.33 1.75

D.S.C.R. (A/B) 2.64 3.44 4.26 5.16 6.13 7.18 0.00 0.00

SAMPLE REPORT


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Projected Cash Flow Statement

(Rs. in lacs)


1 2 3 4 5 6 7 8

Cash Inflow Capital 32.50 Term Loan From Bank 77.00 Working Captal Loan 20.00 Operating Profit 34.34 57.37 80.91 105.38 131.12 159.66 188.78 196.63 Depreciation 19.70 15.08 11.59 8.98 6.96 5.42 4.23 3.31 Preliminary Exp. W/o 1.20 1.20 1.20 1.20 1.20 0.00 0.00 0.00 Increase in Current Liab. 0.07 0.01 0.01 0.01 0.01 0.01 0.01 0.02 Total 184.81 73.66 93.71 115.57 139.29 165.09 193.02 199.96 Cash Outflow Fixed Assets 87.41 Increase in Non - Current Assets 15.00 Increase in Stock 9.36 0.52 0.54 0.58 0.60 0.64 0.67 0.65 Increase in Debtors 21.47 3.32 3.61 3.90 4.23 4.56 4.93 2.31 Increase in Deposit Loans, Adv. 14.30 17.31 19.93 23.52 27.91 32.23 38.09 36.91 Interest on Term Loan 7.71 6.85 5.88 4.82 3.63 2.31 0.85 0.00 Interest on WC 1.75 1.75 1.75 1.75 1.75 1.75 1.75 1.75 Bank Charges 1.61 0.25 0.26 0.27 0.28 0.29 0.30 0.32 Income Tax 7.95 13.78 19.64 25.94 32.70 40.31 48.16 50.35 Decrease in Term Loan 7.87 8.73 9.69 10.76 11.95 13.27 14.73 0.00 Drawings / Dividend 9.19 20.85 32.03 43.56 55.66 69.00 82.63 86.53 Decrease in WC Loan 20.00 Total 183.61 73.36 93.33 115.10 138.71 164.36 192.11 198.81 Opening Cash Balance 0.00 1.20 1.50 1.87 2.34 2.93 3.66 4.58 Net Cash Flow 1.20 0.30 0.37 0.47 0.59 0.73 0.92 1.14 Closing Balance 1.20 1.50 1.87 2.34 2.93 3.66 4.58 5.72

SAMPLE REPORT


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EXPENSES DETAILS

UTILITIES

(Amount in RS. )

Particulars Monthly Yearly

Electricity & Fuel Expenses 12500 150000

Total 12500 150000

EXPENSES DETAILS (Amount in RS. )

Particulars Monthly Yearly

Mobile, Telephone & Stationery 2500 30000

Conveyance & Transportation 5000 60000

Advertisement Expenses 25000 300000

Repair & Maintenance Expenses 7500 90000

Legal & Professional Expenses 5000 60000

Cleaning Expenses 15000 180000

Miscellaneous Expenses 25000 300000

(Including Insurance, Rates & Taxes)

Total 85000 1020000

Total Expenses

97500 1170000

Value in Lacs (INR) 0.98 11.70

SAMPLE REPORT


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Statement Showing Depreciation on Fixed Assets : Depreciation Chart as per Companies Act (WDV)

(Rs. In lacs)

Particulars Year Equipments Furniture Vehicle Other Total

Rate of Depreciation 20.58% 25.89% 39.30%

Cost 1 67.76 14.65 5.00 0.00 87.41

Less:- Depreciation

13.94 3.79 1.97 0.00 19.70

Written Down Value 2 53.82 10.86 3.03 0.00 67.71

Less:- Depreciation

11.08 2.81 1.19 0.00 15.08


Less:- Depreciation

8.79 2.08 0.72 0.00 11.59


Less:- Depreciation

6.99 1.55 0.44 0.00 8.98


Less:- Depreciation

5.55 1.14 0.27 0.00 6.96


Less:- Depreciation

4.41 0.85 0.16 0.00 5.42


Less:- Depreciation

3.50 0.63 0.10 0.00 4.23


Less:- Depreciation

2.78 0.47 0.06 0.00 3.31


Less:- Depreciation

2.21 0.34 0.04 0.00 2.59


Less:- Depreciation

1.75 0.26 0.02 0.00 2.03

Written Down Value

6.76 0.73 0.03 0.00 7.52

SAMPLE REPORT


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Statement Showing Depreciation on Fixed Assets : Depreciation Chart as Per Income Tax (WDV)

(Rs. In lacs)

Particulars Year Equipments Furniture Vehicle Other Total

Rate of Depreciation 15.00% 10.00% 15.00%

Cost 1 67.76 14.65 5.00 0.00 87.41

Less:- Depreciation

10.16 1.47 0.75 0.00 12.38


Less:- Depreciation

8.64 1.32 0.64 0.00 10.60


Less:- Depreciation

7.34 1.19 0.54 0.00 9.07


Less:- Depreciation

6.24 1.07 0.46 0.00 7.77


Less:- Depreciation

5.31 0.96 0.39 0.00 6.66


Less:- Depreciation

4.51 0.86 0.33 0.00 5.70


Less:- Depreciation

3.83 0.78 0.28 0.00 4.89


Less:- Depreciation

3.26 0.70 0.24 0.00 4.20


Less:- Depreciation

2.77 0.63 0.21 0.00 3.61


Less:- Depreciation

2.35 0.57 0.17 0.00 3.09

Written Down Value

13.35 5.10 0.99 0.00 19.44

SAMPLE REPORT


39

Income Tax Calculation

(Rs. in lacs)


Year 1 2 3 4 5 6 7 8

a) Profit before taxation 23.27 48.52 73.02 98.54 125.46 155.31 185.88 194.56 Add :- Depreciation as per

Companies Act 19.70 15.08 11.59 8.98 6.96 5.42 4.23 3.31

Total (a) 42.97 63.60 84.61 107.52 132.42 160.73 190.11 197.87 b) Less :- Depreciation as

per Income Tax Act 12.38 10.60 9.07 7.77 6.66 5.70 4.89 4.20

Total (b) 12.38 10.60 9.07 7.77 6.66 5.70 4.89 4.20

Taxable Income (a-b) 30.59 53.00 75.54 99.75 125.76 155.03 185.22 193.67

Income Tax 7.95 13.78 19.64 25.94 32.70 40.31 48.16 50.35

SAMPLE REPORT


40

Statement Showing Interest on Composite Term Loan :

All figures are in Rupees

Rate of Interest 10.50% EMI 129827

Month Year Debit Credit Interest Balance Principal

1 1 7700000 129827 67375 7637548 62452

2 1 7637548 129827 66829 7574550 62998

3 1 7574550 129827 66277 7511000 63550

4 1 7511000 129827 65721 7446894 64106

5 1 7446894 129827 65160 7382227 64667

6 1 7382227 129827 64594 7316994 65233

7 1 7316994 129827 64024 7251191 65803

8 1 7251191 129827 63448 7184812 66379

9 1 7184812 129827 62867 7117852 66960

10 1 7117852 129827 62281 7050306 67546

11 1 7050306 129827 61690 6982169 68137

12 1 6982169 129827 61094 6913436 68733

1557924 771360 786564

13 2 6913436 129827 60493 6844102 69334

14 2 6844102 129827 59886 6774161 69941

15 2 6774161 129827 59274 6703608 70553

16 2 6703608 129827 58657 6632438 71170

17 2 6632438 129827 58034 6560645 71793

18 2 6560645 129827 57406 6488224 72421

19 2 6488224 129827 56772 6415169 73055

20 2 6415169 129827 56133 6341475 73694

21 2 6341475 129827 55488 6267136 74339

22 2 6267136 129827 54837 6192146 74990

23 2 6192146 129827 54181 6116500 75646

24 2 6116500 129827 53519 6040192 76308

1557924 684680 873244

25 3 6040192 129827 52852 5963217 76975

26 3 5963217 129827 52178 5885568 77649

27 3 5885568 129827 51499 5807240 78328

28 3 5807240 129827 50813 5728226 79014

29 3 5728226 129827 50122 5648521 79705

30 3 5648521 129827 49425 5568119 80402

31 3 5568119 129827 48721 5487013 81106

32 3 5487013 129827 48011 5405197 81816

33 3 5405197 129827 47295 5322665 82532

34 3 5322665 129827 46573 5239411 83254

35 3 5239411 129827 45845 5155429 83982

36 3 5155429 129827 45110 5070712 84717

1557924 588444 969480

37 4 5070712 129827 44369 4985254 85458

38 4 4985254 129827 43621 4899048 86206

39 4 4899048 129827 42867 4812088 86960

40 4 4812088 129827 42106 4724367 87721

41 4 4724367 129827 41338 4635878 88489

42 4 4635878 129827 40564 4546615 89263

43 4 4546615 129827 39783 4456571 90044

SAMPLE REPORT


41

44 4 4456571 129827 38995 4365739 90832

45 4 4365739 129827 38200 4274112 91627

46 4 4274112 129827 37398 4181683 92429

47 4 4181683 129827 36590 4088446 93237

48 4 4088446 129827 35774 3994393 94053

1557924 481605 1076319

49 5 3994393 129827 34951 3899517 94876

50 5 3899517 129827 34121 3803811 95706

51 5 3803811 129827 33283 3707267 96544

52 5 3707267 129827 32439 3609879 97388

53 5 3609879 129827 31586 3511638 98241

54 5 3511638 129827 30727 3412538 99100

55 5 3412538 129827 29860 3312571 99967

56 5 3312571 129827 28985 3211729 100842

57 5 3211729 129827 28103 3110005 101724

58 5 3110005 129827 27213 3007391 102614

59 5 3007391 129827 26315 2903879 103512

60 5 2903879 129827 25423 2799475 104404

1557924 363006 1194918

61 6 2799475 129827 24495 2694143 105332

62 6 2694143 129827 23574 2587890 106253

63 6 2587890 129827 22644 2480707 107183

64 6 2480707 129827 21706 2372586 108121

65 6 2372586 129827 20760 2263519 109067

66 6 2263519 129827 19806 2153498 110021

67 6 2153498 129827 18843 2042514 110984

68 6 2042514 129827 17872 1930559 111955

69 6 1930559 129827 16892 1817624 112935

70 6 1817624 129827 15904 1703701 113923

71 6 1703701 129827 14907 1588781 114920

72 6 1588781 129827 13916 1472870 115911

1557924 231319 1326605

73 7 1472870 129827 12888 1355931 116939

74 7 1355931 129827 11864 1237968 117963

75 7 1237968 129827 10832 1118973 118995

76 7 1118973 129827 9791 998937 120036

77 7 998937 129827 8741 877851 121086

78 7 877851 129827 7681 755705 122146

79 7 755705 129827 6612 632490 123215

80 7 632490 129827 5534 508197 124293

81 7 508197 129827 4447 382817 125380

82 7 382817 129827 3350 256340 126477

83 7 256340 129827 2243 128756 127584

84 7 128756 129827 1071 0 128756

1557924 85054 1472870

SAMPLE REPORT


42

Ratio Analysis

(Rs. in lacs)


Year 1 2 3 4 5 6 7 8

Return of Investment

ROI = Net Propfit/ Capital Employed x 100

1.Net Profit 15.32 34.74 53.38 72.60 92.76 115.00 137.72 144.21

2. Capital Employed 38.63 52.52 73.87 102.92 140.02 186.02 241.11 298.79

3. ROI 39.65% 66.15% 72.25% 70.55% 66.25% 61.82% 57.12% 48.26%

Current Ratio

Current Assets / Current Liabilites

1. Current Assets 46.33 67.78 92.23 120.70 154.03 192.19 236.80 277.81

2. Current Liabilities 28.80 29.77 30.85 32.05 33.38 34.85 20.14 0.15

3. Current Ratio 1.61 2.28 2.99 3.77 4.61 5.51 11.76 1795

Operating Surplus To Sales

1. Operating Profit 34.34 57.37 80.91 105.38 131.12 159.66 188.78 196.63

2. Sales 214.65 247.93 283.98 323.04 365.27 410.94 460.24 483.25

3. Ratio % 16.00% 23.14% 28.49% 32.62% 35.90% 38.85% 41.02% 40.69%

SAMPLE REPORT


43

Conclusion On the basis for profitability estimates, it can be concluded that the unit will be having good profitability. Therefore, the unit deserves liberal financial assistance and other incentives available to the unit.

6$03/( 5(3257 - Project Report Bank

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Transcript of 6$03/( 5(3257 - Project Report Bank