CHAPTER 30 PLANT DIVERSITY II: THE EVOLUTION OF SEED PLANTS Seed
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M/S SIVA SAI SEEDSProp: Mrs. MAMATHA,
W/O SRI CHANDRASEKHAR
PROJECT REPORT
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INTRODUCTION
Seed has been an important agricultural commodity since the first crop plant
was domesticated by pre-historic man. For thousand of years, man cleaned
seed of his food crops by winnowing. This is still an important process, but it is
no longer adequate to supply the kind of seed needed by farmer.
Seed processing is a vital part of the seed production needed to move the
improved genetic materials of the plant breeder into commercial channels for
feeding the rapidly expanding world population. The farmer must get the
quality seed that is free from all undesired materials because farmer’s entire
crop depends on it.
Seed can seldom be planted in the condition in which it comes from the
growers. In fact, many seed lots contain weed or crop seed or inert material
that make them unfit for sale without processing. Crop seed also frequently
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6. Facilitate uniform marketing by providing storage from harvest time until
the seed is needed for planting.
Raw seed
Inert material Common weed seed
Noxious weedseed
Other crop seed
Deteriorated seed Other variety seed
Damaged seed Off size seed
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Seed processing can broadly be divided into various steps (Fig. 2). As the
seed is received into the processing plant, it goes either directly into thecleaning process or into storage to await processing. Drying may be
necessary. As processing begins, the first phase (conditioning and pre-
cleaning) consists of scalping, debearding, shelling or any other operation
necessary to make the seed flow easily. The second phase (cleaning and
grading) includes the removal of inert materials, weed seed, other crop seed,and broken seed that are larger or smaller than the crop seed and obtain the
seed mass in the uniform size range of perforations of top and bottom screen.
After the desired purity is obtained, seed enters the final processing phase of
separation based on specific characteristics like length, weight etc andtreating and packaging. Processed seed is stored for later sale.
ReceivingConditioning &
pre-cleaning CleaningSeparating and
u radin
Treating and baggingB lk t
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The paddy yield in the state is very low as compared Punjab and Tamilnadu
where the yield is 3346 and 3579 kg/ha, respectively. The non-availability ofgood quality seed is one of the main reasons of it. The sowing and harvesting
time of paddy in the state is given in Table I
Sowing and harvesting time of paddy
Rabi Kharif
Sowing Harvesting Sowing Harvesting
Jan. May-June June-July Oct-Nov.
Objective of Project
The State Government has accorded high priority to the upliftment of rural
economy through the development of agricultural sector. Seed being vital
input to agriculture, continuous efforts are being made to ensure availability of
quality seeds to farmers in order to sustain the agricultural development.
In the present situation the demand of quality seeds is so high that the
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IV. Buildings
V. Raw materials
VI. Man power
VII. Marketing
FarmFarm is needed for undertaking production of certified seeds. In Indian
conditions, contract growing of seed has become fairly acceptable and
venture being profitable, farmers are coming forward to undertake seed
production for reliable companies.
As has already been previously indicated, the proposed locality is having
excellent irrigation facility and farmers are already aware of seed production
programmes of OSSC, there is no problem in identifying experienced and
progressive farmers willing to undertake seed production for the company. In
the initial year, response has been very encouraging.
Owners of the company have their own farm, which would exclusively support
production of foundation seed from breeder seed if intended or planned at
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Considering the seed production plan, the company requires seed processing
plant of 2 ton per hour capacity to handle present requirements as well as tohandle future processing needs.
Electricity
Electricity is available from Orissa state electricity board. However, standby
DG set would also be installed to take care of processing need in the event of
power failure.
Buildings
Seed processing plant building, seed stores, reject store and office
accommodation is needed to perform the processing and storage works
successfully.
Raw material
Raw material for the certified seed production programme is foundation seed,
which would be available from KVKs/University/SSC/NSC without any
problem.
Other raw materials, like certification and packing material is available in the
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state/central agencies for sale of seed and anticipates that there would be no
problem with sale of seeds.
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Seed Processing Plant and Bui ldings
Seed, as a component of the production phase in the grain industry can be
considered as a mini industry that requires integration of production
processing; storage, and marketing. Although only a small part of the total
system, the seed has a strong influence on the viability of the industry,
because as the most basic input, the seed sets the upper limits of productivity,
product quality, and price.
Seed processing plant is designed based on the characteristics of seed grain
and the impurities present in it, which need to be separated. Capacity of plant
is known by the capacity of the seed cleaner which is the basic machine in the
seed processing plant. Other machines, which work on the principle ofseparating the material, based on difference in characteristics of good seed
and impurities are included in the plant. Capacity of such machines are kept
matching with that of cleaner to have effective utilization.
Processing Machines
Brief descriptions of the processing machines used in a seed processing plant
are given hereunder
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Air screen cleaner
The air screen cleaner is the basic machine in almost all seed processing
plants. The air screen cleaner uses three cleaning principles viz aspiration,
scalping and grading. A common air screen cleaner for processing seed uses
two air blasts and two screens. The first air system removes dust and light
chaff before the seed reaches the first screen. The first screen allows the
good seed to drop onto the second screen. The large foreign material rides
over the first screen and is discarded. The second screen is a grading screen.
Specific gravity separator
Seed of same size and general shape can often be separated because they
differ in specific gravity. This difference is very useful in removing light
immature seed or heavy sand and rocks to improve the purity and germination
of crop seed.
Indented cylinder
Seed of the same width and thickness can sometimes be separated by taking
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Generally the manufacturers specify capacities of processing equipment’s in
terms of wheat only. Capacity of seed processing equipment and machineryin terms of paddy has been assumed to be 50% as compared to wheat.
Working efficiency of processing equipment has been assumed to be 80% of
the rated through put capacity.
Seed processing is a seasonal work. Seed requires drying, cleaning andpackaging in an accelerated and continuous manner so as to complete
processing load within the limited period available to enable seed maintaining
its viability. Moisture content of the harvest at the time of receipt is usually 9 to
12% (wb) during both rabi and kharif seasons and hence will not require
drying facilities.
Maximum seed volume to be handled at the proposed seed processing
complex during the rabi will be 3120 quintals whereas during kharif season
will be of the order of 3680 quintal as per proposed production plan. Hence,
the cleaning cum grading capacity of the processing plant will be determined
on the basis of 3680 quintals load. This amount of seed is to be processed
during the period of 20 days. Seed processing during both the seasons will be
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3. Seed Cleaner 2 TPH 1 No.
4. Indent Cylinder 2 TPH 1 No.
5. Specific gravity separator 2 TPH 1 No.
6. Elevator up to 5 m height 2 TPH 4 No.
8. Vacuum cleaner 1 No.
9. Electronic moisture meter
(Wet type)
- 1 No.
10. Bag closer heavy duty Nil 2 No.
11. Weighing machine 100 kg
300 kg
1 No.
1 No.
12. Diesel generating set 45 KVA 1 No.
Total (X)
13. Spares parts for 3 Years @
5% of amount (X)
14. Installation, testing,
commissioning of
Machines @ 10% ofamount (X)
15. Laboratory equipments like
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Layout and Process Flow Operations
Process flow operation enables processing of seed through suitable
machines. Elevators are provided with bypassing arrangements to bypass
certain machines, if use of any machine is not needed in subsequent
operation in particular seed lot. For example, all the lots may not need use of
indented cylinder grader or specific gravity separator and hence in such case
the elevator direct the seed to the next process by bypassing these units.
Layout of the plant will be made in a way to ensure minimum travel both
vertical and horizontal to avoid injury to seed. Layout plan and process flow
chart are given in Figs 4 and 5.
Pre-cleaner Grader Indented Specific
G i
E1E3 E4E2
E1, E2, E3, E4 are elevators
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Here, the small undersized materials including undersized seeds will be
separated on the basis of size difference and weight difference. The cleanedand sized seed will be fed to the indented cylinder by elevator (E3) whereby
the broken and short seeds will be separated. The graded seed will be fed to
the specific gravity separator by elevator (E4) for removing light seed. If it is
not required then it will be bypassed. The processed seed will be packed,
weighed and stitched with the help of weighing and stitching machine.
Small impurities like
chaff dust
Raw seed
Pre-cleaner
Seed cleaner
Indented cylinder
Large impurities
Broken grainSpecific gravity
separator
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The label is attached to the seed bag, or it is printed directly on to the
container or bag. The label contains all-important information about the seed.
Complete processing records need to be maintained to trace the seed from
the time it is received at the plant until it is sold with full details of operations.
A processing plant record system include following records:
i. Receiving
ii. Drying/storage
iii. Processing, treating and packaging
iv. Testing
v. Storage
vi. Inventory
vii. Sale
Seed storage
Good seed storage is an important phase of processing and is essential to
successful seed marketing. Proper storage preserves seed viability, from
harvest to sale, and protects the producer, the processor and the user.
The storage is provided for seed from the time of harvest until planting time.
Storage is provided for seed that may be carried over until the planting
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Receiving-cum-drying platform
An open platform of size 10m x 10m will be provided. The platform will be
having a plinth of 0.9 m above the ground level. This area will be utilized to
receive the raw seed and to sun dry small lots of crop seeds. This area can
also be utilized for storage of seeds on wooden palettes. The platform will be
connected to processing shed through a rolling shutter.
Processing area
The processing area will be situated between the shed and ventilated storage
building. The hall will be connected to ventilated flat stores through a covered
gallery for easy movement of processed and packaged seed to seed stores.The hall will have a big rolling shutter of size 3m x 3m in the processing plant
to permit entry of seed processing equipment into the hall for installation.
The processing hall will be of size 20 m x 10 m x 6.5 m. Height will be kept to
facilitate installation of the seed processing equipment and machinery. Asequence of processing machines to be installed is shown in Fig. 6. Floor of
the processing hall will be 0 9 m above the ground level Roof will be of
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Auxi liary bui ld ing
In addition to building discussed above, a provision will also be made for
generator room. The plinth area and cost estimate is indicated in Table 5.
Sufficient length of road will be provided to connect various functional
buildings with each other and main highway. Internal road will be 3.6 m wide.
Boundary wall will be provided all around the complex for security reasons.
One tube well is available at the site, which will be used for construction works
and drinking as well.
The site is outside the municipal limits and as such no sewage system exists.
A septic tank with soakage pit will be provided for disposal of effluents. Entire
complex will have a good drainage system.
Provision for fire fighting equipment such as extinguishers, water buckets,
sand buckets etc will be made to fight minor fire hazards. The purchase of
these items will be made through contingency grant.
20 m
Fig. 6 Sequence of processing machines to be installed in processing hall
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(c) Room space for Plant Incharge,certification packing material,
chemicals, workshop for storing ofspare parts, tools, processingscreens and toilet etc.
50 m2
3. Seed storage, 250-300 tonnes 200 m2
4. Boundary wall (200 m)
5. Cement concrete Road (125 m x 4m), 25 cm thick
500 m2
6. Site development like drainage,
security etc @ 10% totalexpenditure given above
SUB TOTAL
Contingency @ 3%
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Fig. 7 Building layout plan
Office,
miscellaneous
store
Plant building
Receiving cum drying platformGenerator room
Seed store
Road
Laboratory
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COST OF THE PROJECT AND MEANS OF FINANCE
PROJECT COST
Sl.No. Particulars COST TOTA
L1 Land Own
LandNIL
2 Land Development& Compound Wall 8.00
2 Factory shed & Buildings 80.003 Plant and Machinery 55.00
4 Misc. Fixed Assets 5.00
5 Deposits 3.506 Preliminary & Pre-operative Expenses 5.007 Working capital Margin 5.83
TOTAL PROJECT COST 162.33
MEANS OF FINANCE
Proprietor contribution : 67.33
Term Loan from Bank : 95.00Total project Cost : 162.33
BREAK UP OF COMPONENTS OF COST OF PROJECT
Particulars COST
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Land Own
Land Development 5.00Compound Wall 3.00
Total 8.00
ESTIMATED COST OF PROPOSED FACTORY SHED & BUILDINGS
Particulars Area (Sft.) CostFactory Shed 76.50
Factory Buildings (Office) 3.50Total 80.00
DETAILS OF PLANT & MACHINERY
Description Amount
Plant & Machinery
55.00
Hitech Fine CleanerHi Tech fine Cleaner Surge Bin
Elevator
Gravity Separator
Gravity Seed ElevatorSurge Bin
Seed Treator
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Seed Treator Surge Bin
Seed Treator elevatorElectrical Equipment
Diesel Generator
MISC. ASSETS
Description AmountFurniture 5.00
PRELIMINARY EXPENSES
Formation and Legal expenses 0.20Consultancy Charges 0.15
Conveyance 0.20
Travel Expenses 0.30
Insurance 0.12Salaries during construction period 0.24
Statutory charges 0.10Startup expenses 0.23
Interest during construction period 3.46Total 5.00
DEPOSITS
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Electrical Deposits 3.00
Other Deposits 0.50TOTAL 3.50
COLLATERAL SECURITY WILL BE PROVIDED AT 100%
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PROJECTED BALANCE SHEET
S.NO PARTICULARS Estimated Projected Projected Projected Projected Projected Projected Projected Projected
31.3.16 31.3.17 31.3.18 31.3.19 31.3.20 31.3.21 31.3.22 31.3.23 31.3.24
LIABILITIES
1 Share Capital 10.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00
Share ApplicationMoney
2 Reserves and Surplus
(Excl. RevaluationReserve)Shareholders' Fund(A) 10.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00
3 Preference share capital
4 Debentures
5Term Deposits frompublic
6 Defferred Tax liability
7 Term loan from banks/FI 0.00 85.00 72.85 60.70 48.55 36.40 24.25 12.10 0.00
8Loans fromdirectors/ relatives 10.00 27.33 27.33 27.33 27.33 27.33 27.33 27.33 27.33
9 Other term liabilitiesTotal term liabilities(B) 10.00 112.33 100.18 88.03 75.88 63.73 51.58 39.43 27.33
Current Liabilites
10Short term borrowingsfrom bank (incl.WCDL) 0.00 75.00 75.00 75.00 75.00 75.00 75.00 75.00 75.00
11
Borrowing from bank byway ofbillspurchsed/discounted
12Working Capital TermLoan
13Sundry Creditors(Trade) - 25.00 22.00 23.00 26.00 19.00 21.00 24.00 23.00
14Sundry Creditors forexpenses 8.25 0.18 0.19 0.23 0.25 0.17 0.20 0.25 0.23
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15
Advances/Progesspayments fromcustomers
16 Self Agri. Account
17
Deposits maturing within
1 year
18
Interest and othercharges accrued anddue for payment
19Provision for taxation(Net)
20 Dividend payable
21 Other statutory liability
22Other currentliabilities/provisions 2.30 2.25 2.51 2.01 2.55 2.78 2.65 2.45 2.85Total Current
Liab iliti es (C) 10.55 102.43 99.70 100.24 103.80 96.95 98.85 101.70 101.08Total Liabilities ( A + B+ C ) 30.55 264.76 249.88 238.27 229.68 210.68 200.43 191.13 178.41
S.NO PARTICULARS Estimated Projected Projected Projected Projected Projected Projected Projected Projected
31.3.16 31.3.17 31.3.18 31.3.19 31.3.20 31.3.21 31.3.22 31.3.23 31.3.24
Current Assets
1Cash and bankBalances 2.52 1.75 3.12 2.98 2.75 3.15 2.95 3.10 3.15
2 Investments
a) Govt/Other trustysecurities
b) Fixed Deposits withbanks
incl. Margin on BGs/LCs
3 Quoted Investments
4 Receivables
a) Outstanding below 6months 0.00 10.21 18.45 28.74 23.69 21.54 20.23 18.45 18.23
b) Outstanding above 6months
5 Inventory
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a) Raw material -Indigenous 0.00 35.90 34.24 27.36 28.66 23.21 19.25 21.24 22.20
b) Raw material -Imported
c) Stores and spares 0.00 2.48 2.70 2.93 2.97 3.02 4.12 3.95 3.78
d) Stock/Work inProcess
e) Finished Goods 0.00 81.93 78.00 79.25 84.25 85.12 90.50 89.10 83.06
6 Advances recoverable incash or kind
7 Advances to suppliers 1.26 1.32 1.39 1.46 1.53 1.23 1.69 1.74
8 Advance to Income tax(Net)
9 Other Current Assets 1.18 1.23 1.30 1.36 1.43 1.54 1.55 1.48Total Current Assets(D) 2.52 134.71 139.06 143.95 145.14 139.00 139.82 139.08 133.64
10Gross Block (LessRevaluation) 143.00 121.55 103.32 87.82 79.04 67.18 57.11 48.55
11 Less: Depreciation 21.45 18.23 15.50 8.78 11.86 10.07 8.56 7.28
12 Add: Capital Work inProgress 28.03
Net Fixed Asset s (E) 28.03 121.55 103.32 87.82 79.04 67.18 57.11 48.55 41.27
Non Current Assets
13Investments insubsidiaries/affiliates
14 Other Investment
15Margin onDPGs/Deposits 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50
16 Advances to suppliers ofcapital goods
17 Deferred Receivables
18
Others/Miscellaneous
AssetsTotal Non Current
Assets (F) 0.00 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50
Intangible Assets
19MiscellaneousExpenditure 0.00 5.00 4.00 3.00 2.00 1.00 0.00 0.00 0.00
20 Trade mark
21 Accumulated LossesTotal Intangible Assets(G) 0.00 5.00 4.00 3.00 2.00 1.00 0.00 0.00 0.00
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Total Ass ets ( D + E +F +G ) 30.55 264.76 249.88 238.27 229.68 210.68 200.43 191.13 178.41
Differen ce of B/S 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Anal ytic al and Com parativ e rat ios Esti mated Pro ject ed Pro ject ed Proj ected Proj ected Pro jected Pro jected Pro ject ed Pro ject ed
31.3.16 31.3.17 31.3.18 31.3.19 31.3.20 31.3.21 31.3.22 31.3.23 31.3.24
1 Tangible Net Worth 10.00 45.00 46.00 47.00 48.00 49.00 50.00 50.00 50.00
2 Sales (Net) 0.00 151.23 341.24 371.23 382.54 406.52 417.25 447.32 471.78
of which a) Domestic 0.00 151.23 341.24 371.23 382.54 406.52 417.25 447.32 471.78
b) Exports 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3 Other Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4
Net Profit/Loss prior totaxation but afterdepreciation -4.28 16.98 27.53 28.52 38.56 39.57 42.59 45.44 47.83
5 Net Profit after taxation -4.28 16.98 23.33 21.62 28.96 29.37 31.22 31.81 33.48
6 Depreciation providedfor 0.00 21.45 18.23 15.50 8.78 11.86 10.07 8.56 7.28
7 Cash Generation -4.28 38.43 41.56 37.12 37.74 41.23 41.29 40.37 40.76
8 Working Capital Gap -8.03 107.28 114.36 118.71 116.34 117.05 115.97 112.38 107.56
9Required Net WorkingCapital 0.63 33.68 34.77 35.99 36.29 34.75 34.96 34.77 33.41
10 Actual Net WorkingCapital -8.03 32.28 39.36 43.71 41.34 42.05 40.97 37.38 32.56
11 Excess Borrowing 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00
12Net Profit(Loss)/NetSales % #DIV/0! 11.23 6.84 5.82 7.57 7.22 7.48 7.11 7.10
13
Net Sales/Net Fixed
Assets 0.00 1.24 3.30 4.23 4.84 6.05 7.31 9.21 11.43
14Total OutsideLiability/Tangible Net 2.06 4.77 4.35 4.01 3.74 3.28 3.01 2.82 2.57
Worth
15 Debt Equity Ratio 1.00 2.50 2.18 1.87 1.58 1.30 1.03 0.79 0.55
16 Current Ratio 0.24 1.32 1.39 1.44 1.40 1.43 1.41 1.37 1.32
1Stock of raw material interms of No of #DIV/0! 3.45 1.95 1.36 1.35 1.04 0.82 0.84 0.83
month Consumption
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2Stock of consumablestores in terms of #DIV/0! 12.15 9.82 9.69 9.35 9.04 11.74 10.72 9.78
no of monthsconsumption
3Work in Process interms of No. of 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
months of Cost ofProduction
4Stock of finished goodsin terms of no. 0.00 10.14 3.43 3.17 3.33 3.13 3.25 2.96 2.60
of months of cost ofsales
5Sundry Debtors in termsof no. of #DIV/0! 0.81 0.65 0.93 0.74 0.64 0.58 0.49 0.46
Months Sales (Gross)
Gross Sales 0.00 151.23 341.24 371.23 382.54 406.52 417.25 447.32 471.78
6
Sundry Creditors in
terms of no of months ofpurchases #DIV/0! 3.66 -67.18 220.80 62.40 262.07 40.32 59.38 -231.93
FUND FLOW STATEMENT
M/s: Estimated Projected Projected Projected Projected Projected Projected Projected Projected
31.3.16 31.3.17 31.3.18 31.3.19 31.3.20 31.3.21 31.3.22 31.3.23 31.3.24
Long term Sources
1 Retained Profit -4.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Add : Actualdepreciation charged(Depreciation written
back adjusted) #REF! 21.45 -3.22 -2.73 -9.45 3.08 -1.79 -1.51 -1.28
2
Increase inCapital/Share appn.Money #REF! 40.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Increase in term liability #REF! 102.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3 Share Premium
4Decrease in NonCurrent Assets #REF! 0.00 1.00 1.00 2.00 1.00 1.00 0.00 0.00
#REF! 163.78 -2.22 -1.73 -7.45 4.08 -0.79 -1.51 -1.28
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Short Term Sources
1Increase in BankFinance #REF! 75.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 Increase in creditors #REF! 25.00 0.00 1.00 4.00 0.00 2.00 3.00 0.00
3Increase in other currentliabilities #REF! 0.00 0.27 0.00 0.10 0.15 0.00 0.00 0.38
4 Decrease in inventory #REF! 0.00 5.37 5.40 0.00 4.53 0.00 0.00 5.25
5 Decrease in receivable #REF! 0.00 0.00 0.00 0.00 2.15 1.31 1.78 0.22
6Decrease in othercurrent Asset #VALUE! 0.00 0.00 0.00 0.10 0.00 0.39 0.00 0.00
Total #REF! 100.00 5.64 6.40 4.20 6.83 3.70 4.78 5.85
Total Sourc es #REF! 263.78 3.42 4.67 -3.25 10.91 2.91 3.27 4.57
Long Term Uses
1 Cash Loss
2
Decrease inCapital/Share
Appn.Money #REF! 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3 Increase in Fixed Assets #REF! 114.97 -21.45 -18.23 -33.73 -8.78 -11.86 -10.07 -8.56
4Increase in Non Current
Asset #REF! 11.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5Decrease in termliabilities #REF! 0.00 12.15 12.15 24.30 12.15 12.15 12.15 12.10
#REF! 126.18 -9.30 -6.08 -9.43 3.37 0.29 2.08 3.54
Short Term Uses
1Decrease in BankFinance #REF! 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 Decrease in creditors #REF! 0.00 3.00 0.00 0.00 7.00 0.00 0.00 1.00
3Decrease in othercurrent liabilities #REF! 8.12 0.00 0.46 0.00 0.00 0.10 0.15 0.00
4 Increase in inventory #REF! 120.31 0.00 0.00 0.94 0.00 2.52 0.42 0.00
5 Increase in receivable #REF! 10.21 8.24 10.29 5.24 0.00 0.00 0.00 0.00
6Increase in other currentasset -1.29 -1.04 1.48 0.00 0.00 0.54 0.00 0.62 0.03
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Total #REF! 137.60 12.72 10.75 6.18 7.54 2.62 1.19 1.03
Total Uses #REF! 263.78 3.42 4.67 -3.25 10.91 2.91 3.27 4.57
Long TermSurpl us(+)/Deficit (-) #REF! 37.60 7.08 4.35 1.98 0.71 -1.08 -3.59 -4.82
Short Term Surplus(+)/Defic it (-) #REF! -37.60 -7.08 -4.35 -1.98 -0.71 1.08 3.59 4.82
#REF! 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
PROJECTED OPERATING STATEMENT
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Estimated Projected Projected Projected Projected Projected Projected Projected Projected
Year Ended ---> 31.3.16 31.3.17 31.3.18 31.3.19 31.3.20 31.3.21 31.3.22 31.3.23 31.3.24
Operating Income
Sales - Domestic 0.00 151.23 341.24 371.23 382.54 406.52 417.25 447.32 471.78
Sales - Exports
Net Sales (A) 0.00 151.23 341.24 371.23 382.54 406.52 417.25 447.32 471.78
Operating Expenses
Indigenous (Purchases) 0.00 125.00 210.19 242.20 254.31 267.03 280.38 304.21 319.45
Imported
b) Stores and Spares 0.00 2.45 3.30 3.63 3.81 4.01 4.21 4.42 4.64
Imported
Indigenous 0.00 2.45 3.30 3.63 3.81 4.01 4.21 4.42 4.64
c) Power 0.10 1.79 1.92 2.06 2.13 2.20 2.26 2.33 2.40
d) Labour 3.26 9.28 10.29 10.93 11.47 12.05 12.65 13.28 13.95
e) Repairs & Maintenance 0.00 1.94 2.03 2.04 2.05 2.06 2.03 2.04 2.05
f) Othe Expenses 0.92 16.96 22.90 25.19 26.45 27.77 29.16 30.62 32.15
g) Depreciation 0.00 21.45 18.23 15.50 8.78 11.86 10.07 8.56 7.28
TOTAL 4.28 178.87 268.86 301.55 309.00 326.98 340.76 365.46 381.92
Add: Op.Stock of WIP
Sub Total 4.28 178.87 268.86 301.55 309.00 326.98 340.76 365.46 381.92
Less: Cl.Stock of WIP
Cost of Produc tion 4.28 178.87 268.86 301.55 309.00 326.98 340.76 365.46 381.92
Add: Op.Stock of FinishedGoods 0.00 0.00 81.93 78.00 79.25 84.25 84.25 84.25 84.25
Sub Total 4.28 178.87 350.79 379.55 388.25 411.23 425.01 449.71 466.17
Less: Cl.Stock of FinishedGoods 0.00 81.93 78.00 79.25 84.25 85.12 90.50 89.10 83.06
Cost of Sales 4.28 96.94 272.79 300.30 304.00 326.11 334.51 360.61 383.11
h) Selling and General Exp. 0.00 16.51 22.29 24.52 25.75 27.04 28.39 29.81 31.30
i) Interest (Term Loan) 0.00 11.42 10.42 8.33 6.25 4.68 3.24 2.23 0.56
Interest (OCC) 0.00 9.38 8.21 9.56 7.98 9.12 8.52 9.23 8.98
Total Operating Expenses (B) 4.28 134.25 313.71 342.71 343.98 366.95 374.66 401.88 423.95
Operating Income ( A - B ) -4.28 16.98 27.53 28.52 38.56 39.57 42.59 45.44 47.83
Add: Non Opearting Income
Less:Non operating Exp.
Profit before tax -4.28 16.98 27.53 28.52 38.56 39.57 42.59 45.44 47.83
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Provision for tax 0.00 4.20 6.90 9.60 10.20 11.37 13.63 14.35
Profit after tax -4.28 16.98 23.33 21.62 28.96 29.37 31.22 31.81 33.48
Personal drawings
Retained Earning includingearlier profits -4.28 16.98 23.33 21.62 28.96 29.37 31.22 31.81 33.48
CALCULATION OF DEBT SERVICE COVERAGE RATIO
31.3.17 31.3.18 31.3.19 31.3.20 31.3.21 31.3.22 31.3.23 31.3.24 TOTAL
Profit ater Tax 16.98 23.33 21.62 28.96 29.37 31.22 31.81 33.48 216.77
Depreciation 21.45 18.23 15.50 8.78 11.86 10.07 8.56 7.28 101.73
Interest on Term
Loan 11.42 10.42 8.33 6.25 4.68 3.24 2.23 0.56 47.13Total (A) 49.85 51.98 45.45 43.99 45.91 44.53 42.60 41.32 365.63
Service 0.00
Interest on TermLoan 11.42 10.42 8.33 6.25 4.68 3.24 2.23 0.56 47.13
Term loanInstallments 14.13 14.13 14.13 14.13 14.13 14.13 14.13 14.13 113.04
Total (B) 25.55 24.55 22.46 20.38 18.81 17.37 16.36 14.69 160.17
DSCR (A / B) 1.95 2.12 2.02 2.16 2.44 2.56 2.60 2.81 2.28
Minim um DSCR 1.95
Maximum DSCR 2.81
Average DSCR 2.28
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WORKINGS
REVENUE PROJECTIONS
Year ending with 31st March --> 2017 2018 2019 2020 2021 2022 2023 2024
Capacity Utilization (%) 60 65 70 72.50 75 77.50 80 82.50
Product
Installed Capacity Kg 4000 4000 4000 4000 4000 4000 4000 4000
No. of Working days 120 120 120 120 120 120 120 120
No. of Workings Months 12 12 12 12 12 12 12 12
3840000
Sales (Quantities) Kg
Increase 35% 10% 5% 5% 5% 5% 5%
Paddy-BPT-5204 300000 405000 445500 467775 491164 515722 541508 568583
Mcu-1010 200000 270000 297000 311850 327443 343815 361005 379056
Nlr - 34449 150000 202500 222750 233888 245582 257861 270754 284292
Improved paddy - two hybrids 15000 20250 22275 23389 24558 25786 27075 28429
Redgram - Trg - 158 12500 16875 18563 19491 20465 21488 22563 23691
Redgram - Trg-Lrg-41 12500 16875 18563 19491 20465 21488 22563 23691
HY. Maize 10000 13500 14850 15593 16372 17191 18050 18953
HY. SUNFLOWER 5000 6750 7425 7796 8186 8595 9025 9476
HY. BAJRA 12500 16875 18563 19491 20465 21488 22563 23691
HY. JOWAR 12500 16875 18563 19491 20465 21488 22563 23691
HY. CHILLY 100 135 149 156 164 172 181 190
HY. VEGETABLES 0 0 0 0 0 0 0 0
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OP-Vegetables 0 0 0 0 0 0 0 0
Water mellon 200 270 297 312 327 344 361 379
Gouards
Total 730300 985905 1084496 1138720 1195656 1255439 1318211 1384122
SALES (VALUE) Price 2017 2018 2019 2020 2021 2022 2023 2024
Paddy-BPT-5204 25 75.00 101.25 111.38 116.94 122.79 128.93 135.38 142.15
Mcu-1010 25 50.00 67.50 74.25 77.96 81.86 85.95 90.25 94.76
Nlr - 34449 25 37.50 50.63 55.69 58.47 61.40 64.47 67.69 71.07
Improved paddy - two hybrids 100 15.00 20.25 22.28 23.39 24.56 25.79 27.08 28.43
Redgram - Trg - 158 60 7.50 10.13 11.14 11.69 12.28 12.89 13.54 14.21
Redgram - Trg-Lrg-41 60 7.50 10.13 11.14 11.69 12.28 12.89 13.54 14.21
HY. Maize 100 10.00 13.50 14.85 15.59 16.37 17.19 18.05 18.95
HY. SUNFLOWER 200 10.00 13.50 14.85 15.59 16.37 17.19 18.05 18.95
HY. BAJRA 60 7.50 10.13 11.14 11.69 12.28 12.89 13.54 14.21
HY. JOWAR 50 6.25 8.44 9.28 9.75 10.23 10.74 11.28 11.85
HY. CHILLY 12000 12.00 16.20 17.82 18.71 19.65 20.63 21.66 22.74
HY. VEGETABLES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
OP-Vegetables 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Water mellon 3200 6.40 8.64 9.50 9.98 10.48 11.00 11.55 12.13
Gouards 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL 244.65 330.28 363.31 381.47 400.54 420.57 441.60 463.68
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Purchase Value Price 2017 2018 2019 2020 2021 2022 2023 2024
Input 66.70%
Paddy-BPT-5204 17 50.00 67.50 74.25 77.96 81.86 85.95 90.25 94.76
Mcu-1010 17 33.33 45.00 49.50 51.98 54.57 57.30 60.17 63.18
Nlr - 34449 17 25.00 33.75 37.13 38.98 40.93 42.98 45.13 47.38
Improved paddy - two hybrids 67 10.00 13.50 14.85 15.59 16.37 17.19 18.05 18.95
Redgram - Trg - 158 40 5.00 6.75 7.43 7.80 8.19 8.60 9.03 9.48
Redgram - Trg-Lrg-41 40 5.00 6.75 7.43 7.80 8.19 8.60 9.03 9.48
HY. Maize 67 6.67 9.00 9.90 10.40 10.91 11.46 12.03 12.64
HY. SUNFLOWER 133 6.67 9.00 9.90 10.40 10.91 11.46 12.03 12.64
HY. BAJRA 40 5.00 6.75 7.43 7.80 8.19 8.60 9.03 9.48
HY. JOWAR 33 4.17 5.63 6.19 6.50 6.82 7.16 7.52 7.90
HY. CHILLY 8000 8.00 10.80 11.88 12.47 13.10 13.75 14.44 15.16
HY. VEGETABLES 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
OP-Vegetables 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Water mellon 2133 4.27 5.76 6.34 6.65 6.99 7.33 7.70 8.09
Gouards 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL 163.10 220.19 242.20 254.31 267.03 280.38 294.40 309.12
COST PROJECTIONS - RAW MATERIALS
Capacity Utilisation 60 65 70 72.50 75 77.50 80 82.50
Product
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Cost of Raw-mater ial 163.10 220.19 242.20 254.31 267.03 280.38 294.40 309.12
COST PROJECTIONS - UTILITIES
Year ending with 31st March --> 2017 2018 2019 2020 2021 2022 2023 2024
ELECTRIC POWER KVA
Contract demand 35 35 35 35 35 35 35 35
Load Factor 100% 100% 100% 100% 100% 100% 100% 100%
No. of Working days 120 120 120 120 120 120 120 120
Working capacity 60 65 70 72.50 75 77.50 80 82.50
No. of hours worked 12 12 12 12 12 12 12 12
Units consumed 30240 32760 35280 36540 37800 39060 40320 41580
Total consumption 30240 32760 35280 36540 37800 39060 40320 41580
Consumption charges 4.00 1.21 1.31 1.41 1.46 1.51 1.56 1.61 1.66
Demand charges per KVA 37 37 37 37 37 37 37 37
Demand charges per year 0.16 0.16 0.16 0.16 0.16 0.16 0.16 0.16
FUEL CHARGES 35% 0.42 0.46 0.49 0.51 0.53 0.55 0.56 0.58
TOTAL 1.79 1.92 2.06 2.13 2.20 2.26 2.33 2.40
SPARES, CONSUMABLES REPAIRS &MAINTENANCE
Capacity Utilisation 60 65 70 72.50 75 77.50 80 82.50
STORES CONSUMABLES
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Operating Capacity 244.65 330.28 363.31 381.47 400.54 420.57 441.6 463.68
Cost of Consumables 1% 1% 1% 1% 1% 1% 1% 1%
COST OF CONSUMABLES 2.45 3.30 3.63 3.81 4.01 4.21 4.42 4.64
OTHER EXPENSES
Cost component % Revenue
Carriage Inward 2.50% 4.08 5.5 6.06 6.36 6.68 7.01 7.36 7.73
Packing material 5.00% 8.16 11.01 12.11 12.72 13.35 14.02 14.72 15.46
Production Expenses 1.00% 1.63 2.2 2.42 2.54 2.67 2.8 2.94 3.09
Procurement Charges 1.50% 2.45 3.3 3.63 3.81 4.01 4.21 4.42 4.64
Cold Storage charges 0.05% 0.08 0.11 0.12 0.13 0.13 0.14 0.15 0.15
Others 0.10% 0.16 0.22 0.24 0.25 0.27 0.28 0.29 0.31
Market Cess 0.25% 0.41 0.55 0.61 0.64 0.67 0.7 0.74 0.77
OTHER EXPENSES 16.97 22.89 25.19 26.45 27.78 29.16 30.62 32.15
Research & Development Expenses
Year ending with 31 st March --> 2017 2018 2019 2020 2021 2022 2023 2024
Cultivation Expenses 0.02% 0.03 0.04 0.05 0.05 0.05 0.06 0.06 0.06
Farm Expenses 0.05% 0.08 0.11 0.12 0.13 0.13 0.14 0.15 0.15
Fertiliser& Pesticides 0.50% 0.82 1.10 1.21 1.27 1.34 1.40 1.47 1.55
Research Expenses 0.75% 1.22 1.65 1.82 1.91 2.00 2.10 2.21 2.32
Seed Certification Charges 0.25% 0.41 0.55 0.61 0.64 0.67 0.70 0.74 0.77
Land Lease Charges 0.15% 0.24 0.33 0.36 0.38 0.40 0.42 0.44 0.46
TOTAL 2.80 3.78 4.17 4.38 4.59 4.82 5.07 5.31
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Selling & Distributio n Expenses
Frieght Outward 2.50% 6.12 8.26 9.08 9.54 10.01 10.51 11.04 11.59
Advertisement 1.00% 2.45 3.30 3.63 3.81 4.01 4.21 4.42 4.64
Marketing 1.50% 3.67 4.95 5.45 5.72 6.01 6.31 6.62 6.96
Dealer Meeting Expenses 1.00% 2.45 3.30 3.63 3.81 4.01 4.21 4.42 4.64
Sales Promotion 0.50% 1.22 1.65 1.82 1.91 2.00 2.10 2.21 2.32
Commission account 0.25% 0.61 0.83 0.91 0.95 1.00 1.05 1.10 1.16
TOTAL 16.52 22.29 24.52 25.74 27.04 28.39 29.81 31.31
Business Promotion 1.00% 2.45 3.3 3.63 3.81 4.01 4.21 4.42 4.64
WAGES & SALARIES 2017 2018 2019 2020 2021 2022 2023 2024
Year ending with 31st March -->Wages/permonth
Wages
Production Manager 5000 1 5000
Mechanical Foreman 5000 1 5000
Electrical Foremen 5000 1 5000
Intrumentation Foremen 5000 2 10000
Process Operators 4000 2 8000
Fitters 3000 3 9000
Helpers 2000 6 12000
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TOTAL 16 54000
Wages per month 54000 56700 59535 62512 65637 68919 72365 75983
Annual Increase 5%
No. of months worked 12 12 12 12 12 12 12 12
TOTAL 6.48 6.80 7.14 7.50 7.88 8.27 8.68 9.12
PF & FP 10% 0.65 0.68 0.71 0.75 0.79 0.83 0.87 0.91
Increment 5% 0.32 0.34 0.36 0.38 0.39 0.41 0.43 0.46
Daily Labour
Wages per Kg 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
Total Daily Wages 1.83 2.46 2.71 2.85 2.99 3.14 3.3 3.46
Total Wages 9.28 10.29 10.93 11.47 12.05 12.65 13.28 13.95
SALARIES
Year ending with 31st March --> 2017 2018 2019 2020 2021 2022 2023 2024
Manager 5000 1
Accounts Officer 5000 2
Stores-in-charge 4000 2
Watch and Ward 2000 3
Total 8
Salaries per mon th 29000 30450 31973 33571 35250 37012 38863 40806
Annual increase 5%
No. of months worked 9 12 12 12 12 12 12 12
Total 2.61 3.65 3.84 4.03 4.23 4.44 4.66 4.90
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PF & FP 10% 0.26 0.37 0.38 0.40 0.42 0.44 0.47 0.49
Increment 5% 0.13 0.14 0.14 0.15 0.16 0.17 0.17 0.18
Total Salaries 3.00 4.16 4.36 4.58 4.81 5.05 5.30 5.57
Total Wages & Salaries 12.28 14.45 15.29 16.06 16.86 17.70 18.59 19.52
REPAIRS & MAINTENANCE
Year ending with 31st March --> 2017 2018 2019 2020 2021 2022 2023 2024
Annual Increase 5%
Gross Value - Buildings 70.00 70.00 70.00 70.00 70.00 70.00 70.00 70.00
Buildings 1.50% 1.05 1.1 1.11 1.11 1.11 1.11 1.11 1.11
Gross Value - Machinery 33.41 33.41 33.41 33.41 33.41 33.41 33.41 33.41
Plant & Machinery 2.50% 0.84 0.88 0.88 0.88 0.88 0.88 0.88 0.88
Gross Value - Other Assets 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
Miscellaneous Assets 2.50% 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05
TOTAL 1.94 2.03 2.04 2.04 2.04 2.04 2.04 2.04
ADMINISTRATIVE EXPENSES 2017 2018 2019 2020 2021 2022 2023 2024
Telephone 0.36 0.38 0.4 0.42 0.44 0.46 0.48 0.51
Travelling 0.1 0.11 0.11 0.12 0.12 0.13 0.13 0.14
Printing & Stationary 0.1 0.11 0.11 0.12 0.12 0.13 0.13 0.14
Accounting charges 0.1 0.11 0.11 0.12 0.12 0.13 0.13 0.14
Audit Fee 0.05 0.05 0.06 0.06 0.06 0.06 0.07 0.07
Misc. Expenses 0.25 0.26 0.28 0.29 0.3 0.32 0.34 0.35
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Vehicle Maintenance 0.36 0.38 0.4 0.42 0.44 0.46 0.48 0.51
Rates & Taxes 0.12 0.13 0.13 0.14 0.15 0.15 0.16 0.17
Insurance 0.3 0.32 0.33 0.35 0.36 0.38 0.4 0.42
Advertisements 1.2 1.26 1.32 1.39 1.46 1.53 1.61 1.69
Bank Charges 0.1 0.11 0.11 0.12 0.12 0.13 0.13 0.14
Donations 0.05 0.05 0.06 0.06 0.06 0.06 0.07 0.07
Others 0.9 0.95 0.99 1.04 1.09 1.15 1.21 1.27
TOTAL 3.99 4.19 4.4 4.62 4.85 5.09 5.35 5.61