PAGE 1
PROPOSAL FOR FINANCIAL ASSISTANCE
For
“XYZ Enterprises”
(Paper Cup Manufacturing Unit)
of
Mr ABC KUMAR
PAPER CUP MANUFACTURING UNIIT
PAGE 2
INTRODUCTION
Paper cups are made from renewable resources, offering a sustainable option for disposable cups. They’re typically lined with a thin LDPE or PLA coating to prevent leaks and ensure they can hold both hot and cold liquids without soaking through. Being made from food-grade paper, paper cups are hygienic and safe for holding beverages. This makes them a great option for minimizing exposure to foodborne infections compared to reusable cups. Paper cups are produced with minimal waste and are relatively easy to recycle, making them an environmentally-friendly choice compared to plastic or Styrofoam alternatives. These cups are ideal for a wide range of settings, including parties, picnics, weddings, and food joints. Their simple manufacturing process and non-toxic nature make them a convenient and attractive option for single-serving beverages. One major benefit is that they can be customized with logos, branding, or messages, which is a huge advantage for businesses looking to market themselves through a product that customers use frequently.
The growing shift towards disposable, sustainable products combined with customization options is making paper cups an even more attractive choice for consumers and businesses alike.
PAGE 3
MARKET POTENTIAL
The India paper cups market is experiencing notable growth, driven by a variety of factors. Here’s a summary of the key points:
1. Market Growth: The Indian paper cups market reached 22 billion units in 2022 and is projected to grow at a compound annual growth rate (CAGR) of 2.6%, reaching 25.65 billion units by 2028. This indicates steady demand and expansion in the market.
2. Key Drivers:
a. Increasing Consumption: The rising popularity of tea, coffee, and soft drinks, especially with the growing population, is significantly contributing to the demand for paper cups.
b. Food & Beverage Industry: The expansion of the food and beverage industry, especially quick service restaurants (QSRs), is increasing the demand for disposable packaging solutions like paper cups to minimize leakage and spillage.
c. Social Gatherings: The trend of social gatherings, particularly on special occasions, is also boosting the demand for disposable cups and plates.
3. Health & Hygiene Concerns: The increasing prevalence of communicable diseases and hospital-acquired infections (HAIs) is driving the use of disposable cups, as they help reduce the risk of spreading germs. This is pushing more consumers and businesses toward hygienic, disposable solutions.
4. Environmental Concerns: The growing awareness of the harmful environmental impacts of single-use plastic has spurred a shift towards more sustainable alternatives, like paper cups, which are considered more eco-friendly. This trend is also supported by governmental initiatives aiming to reduce plastic waste.
5. Government Support: The Government of India is implementing policies that encourage the use of paper cups over plastic and foam cups, further boosting the market for disposable paper cups.
6. E-commerce Growth: The rise of online shopping and the convenience of free home delivery, discounts, and secure online payments are making it easier for consumers to access paper cups, contributing to market growth.
This market is clearly benefiting from both consumer and industry trends toward convenience, hygiene, sustainability, and health. It could be a promising opportunity with continued growth on entering this market.
PAGE 4
USES OF PAPER CUP
Paper cups indeed have a wide range of uses across various sectors due to their convenience, hygiene, and disposable nature. Here’s a detailed look at the uses:
1. Hot and Cold Beverages: Paper cups are ideal for both hot drinks like coffee and tea, as well as cold beverages like juice and soda. Their ability to retain the temperature of the liquid without compromising the cup’s structure is key to their widespread use.
2. Takeout and To-Go Orders: Many restaurants, cafes, and food establishments use paper cups for takeout orders, ensuring customers can carry their beverages easily and securely. The convenience of a disposable cup fits well into the fast-paced nature of modern dining.
3. Events and Parties: Paper cups are a go-to option for parties, weddings, and other gatherings, as they reduce the need for cleaning and are easily disposed of after use. This makes them especially practical in large events where convenience is a priority.
4. Office and Workplace: In office settings, paper cups are often used in break rooms or during meetings, offering employees and visitors an easy way to enjoy a hot or cold beverage without the need for reusable cups or washing dishes.
5. Picnics and Outdoor Activities: Paper cups are lightweight, portable, and disposable, which makes them perfect for outdoor activities such as picnics, camping trips, and sporting events. They offer a hassle-free solution when you’re on the go.
6. Healthcare Settings: Hospitals and healthcare facilities use paper cups to dispense medications, water, or other liquids to patients, ensuring hygienic practices while reducing the risk of cross-contamination.
7. Arts and Crafts: Paper cups can be repurposed for arts and crafts projects, like creating puppets, masks, and decorations. Their flexibility and ease of use make them a great choice for DIY projects, especially for children.
8. Seedling Pots: Biodegradable paper cups serve as a sustainable alternative to plastic pots for starting seedlings in gardens. They can be planted directly into the soil, reducing waste and supporting eco-friendly gardening practices.
9. Educational Activities: In schools or daycare centers, paper cups can be used as tools for teaching counting, sorting, and crafting. Their simplicity and availability make them versatile teaching aids for young learners.
10. DIY Party Decorations: Decorative paper cups can be creatively used to make party decorations, like cupcake stands, centerpieces, or party favors. Their colorful and customizable designs make them popular for themed parties and events.
The versatility of paper cups across different sectors highlights their value beyond just serving beverages. They have multiple functions that cater to both practical and creative needs. These are just a few examples of the many uses of paper cups in various contexts. Their versatility, convenience, and eco-friendliness make them a popular choice for serving drinks and more.
Page 5
PAPER CUP RAW MATERIAL REQUIREMENT
To manufacture paper cups, two key raw materials are essential: paper cup blanks and paper cup bottom rolls. Let’s break down their roles in the production process:
1. Paper Cup Blank
Purpose: The paper cup blank is a flat, pre-formed sheet of paper that serves as the main body of the cup. It’s shaped into the cylindrical form that makes up the cup.
Material: The paper used for the cup blank is usually a combination of wood pulp (processed from wood chips), and sometimes, recycled paper is used. It is typically treated to ensure strength and durability, as well as to resist moisture.
Process:
The paper is first cut into large sheets, which are then processed into the shape of a cup.
The blank is typically pre-cut with a flap that will be sealed to form the sides of the cup. This flap is glued together during the manufacturing process to give the cup its shape.
The paper blank is coated with a thin layer of LDPE coating or Polylactic acid (PLA) to help prevent leakage from hot or cold liquids. The coating also improves the structural integrity of the cup.
2. Paper Cup Bottom Roll
Purpose: The paper bottom roll forms the base or bottom of the paper cup. It is a crucial part of the cup’s structure, ensuring that the cup can hold the liquid without leakage and remains stable when placed on surfaces.
Material: Like the paper cup blank, the paper used for the bottom roll is typically made from a similar blend of wood pulp. It is often thicker or more rigid to withstand the weight of the liquid and provide a stable base.
Process: The paper bottom roll is pre-formed into circular shapes and then glued onto the bottom of the formed cup. This step is essential for ensuring the cup’s integrity and ability to hold liquids without collapsing or leaking.
Manufacturing Process Overview
Paper Blank Preparation: The paper cup blanks are cut from rolls of paper, coated with LDPE or Polylactic acid (PLA) which is a biodegradable plastic that comes from renewable plant-based materials like corn, sugarcane, and cassava. and printed if necessary with custom logos or designs.
Forming the Cup: The paper cup blanks are fed into a cup-forming machine, where they are rolled into a cylindrical shape and the side seams are sealed with heating or ultrasonic in LDPE or Polylactic acid (PLA) coated paper.
Attaching the Bottom: The pre-formed paper bottoms are sealed to the bottom of the cup during the cup-forming process. This step ensures the cup has a stable, secure base.
Final Shaping: The formed cups are then shaped into their final form (i.e., the cup’s fluted edges, reinforcing the structure), and any additional quality checks are performed.
Key Considerations
Quality of Paper: The quality of the paper used for both the cup blanks and the bottom roll is essential for ensuring the cup can hold hot or cold beverages without weakening. The paper must be food-grade and durable.
Coatings: As mentioned, the paper is often coated with a thin layer of LDPE or Polylactic acid (PLA) in order to make it resistant to moisture. This LDPE or Polylactic acid (PLA) coating helps prevent leaks and maintain the temperature of beverages.
These two raw materials—paper cup blanks and paper cup bottom rolls—are the foundation of a paper cup. They work together to create a functional, durable, and hygienic product suitable for various beverages and environments.
PAGE 6
PAPER CUP MANUFACTURING PROCESS FLOW CHART
PAGE 7
MANUFACTURING PROCESS OF PAPER CUPS:
The manufacturing process of paper cups using an Automatic Paper Cup Forming Machine involves several key stages to ensure a consistent, high-quality finished product. Here’s a more detailed breakdown of the three stages:
1. First Stage – Shaping the Side-Wall
a.Transmission of Paper: The machine takes the side-wall paper, which is typically a continuous roll of paper, and feeds it into the forming system.
b. Shaping of the Side-Wall: The paper is then shaped into a cylindrical side-wall. This is done by passing the paper through a series of rollers and molds that form it into the desired cup shape.
c. Transfer to Second Stage: Once the side-wall is shaped, it is transferred to the second stage for further processing. This transfer is usually done automatically to maintain efficiency and speed.
2. Second Stage – Shaping the Cup Bottom and Joining
a. Transmission of Cup-Bottom Paper: In this stage, the machine introduces a separate piece of paper that will be used to form the bottom of the cup.
b. Shaping the Cup Bottom: The bottom piece of paper is shaped into a disc or circular shape that fits the base of the side-wall. This process involves die-cutting and molding techniques.
c. Joining Side-Wall and Cup Bottom: The side-wall and cup bottom are then joined together. This is usually done with the help of adhesive or heat-sealing, ensuring a strong bond that holds the cup together.
d. Automatic Transmission and Discharge: After the side-wall and bottom are joined, the cup is transferred automatically to the next part of the machine for further processing.
e. Curling the Edge: The edge of the cup is curled to create a smooth, reinforced lip. This is done to prevent the edge from being sharp and to ensure the cup can hold liquid without leaking.
3. Third Stage – Final Shaping and Quality Control
a. 45 Degree Angle Separation: This mechanism helps in separating the cups at a 45-degree angle, ensuring that the cups do not stick together after forming and are easy to separate for packaging.
b. Preheating: The cups may undergo a preheating process to ensure that the paper material is adequately prepared for final shaping, especially for the curling processes.
c. Curling Bottom: This step involves curling the bottom of the cup to ensure a tight and secure seal, which adds durability and resistance against liquid leaks.
d. Rouletting: This process might refer to creating a decorative or functional texture on the surface of the cup, enhancing both appearance and grip.
e. Curling Rim: The final curling of the rim of the paper cup is a critical step. It ensures that the cup has a smooth, well-formed edge that is not only aesthetically pleasing but also functional in preventing spills or leaks.
Final Output:
Once all these steps are complete, the paper cup is fully formed, shaped, and ready for packaging. The automatic machine ensures high efficiency and consistent quality throughout the manufacturing process.
PAGE 8
LICENSES AND APPROVALS NEEDED FOR PAPER CUP MANUFACTURING BUSINESS
List of licenses and approvals needed for a paper cup manufacturing business. Here’s a breakdown of each item and its significance:
Firm or Company Registration: Essential to legally establish business entity. The business owner need to register firm with the Ministry of Corporate Affairs (MCA) or local authorities, depending on the structure (private limited, partnership, etc.).
GST Registration (Mandatory for MSME or PMEGP Loan for Paper Cup Making Machine): Goods and Services Tax (GST) registration is mandatory for MSME or PMEGP Loan for Paper Cup Making Machine if business turnover exceeds a certain threshold or if the business owner are dealing with interstate transactions. It ensures compliance with tax regulations.
Udyam MSME Registration (Mandatory for MSME or PMEGP Loan for Paper Cup Making Machine): This is for Micro, Small, and Medium Enterprises (MSMEs) in India. The registration provides various benefits like subsidies, easier access to credit, and priority in government tenders.
Trade License (Optional): A trade license is issued by local municipal authorities and ensures that your business complies with local laws and safety regulations. It’s mandatory for operating a business in certain industries.
Factory License (Optional): If you operate a manufacturing unit, you will need a factory license from the Factories Department. This license ensures that your factory adheres to safety, health, and environmental standards.
BIS Certification (Bureau of Indian Standards) (Optional): This certification ensures that the product complies with Indian quality and safety standards. It’s essential for products that require adherence to specific national standards.
NOC from the Pollution Department (Optional): If your business activities have the potential to pollute the environment (such as manufacturing or waste disposal), you will need a No Objection Certificate (NOC) from the local Pollution Control Board to ensure compliance with environmental norms.
Each of these approvals and certifications is necessary to ensure that the business is compliant with relevant laws and regulations in your region.
PAGE 9
SWOT ANALYSIS FOR PAPER CUP MANUFACTURING
Strengths
High Profit Margin: Paper cup manufacturing can be a profitable business, especially with the growing demand for disposable products across various sectors like food & beverage, healthcare, and events. The relatively low cost of production combined with high demand can contribute to significant profit margins.
Support for Rural Development: Setting up small-scale paper cup manufacturing units in rural or underdeveloped regions can help boost the local economy by creating job opportunities. This helps in reducing unemployment and promoting regional economic growth.
Employment Generation: The industry can offer numerous direct and indirect employment opportunities, from manufacturing workers to logistics and sales teams, making it an attractive option for job creation.
Weaknesses
Lack of Division of Labor: A small-scale operation may lack specialized workers for different processes, which could reduce efficiency and increase dependency on individual workers. This could lead to production bottlenecks and lower overall productivity.
Maintenance of Machinery: Paper cup manufacturing involves heavy machinery and equipment, which requires regular maintenance and skilled technicians. Any breakdowns could result in delays or halts in production, affecting the overall business performance.
Intense Local Competition: Local vendors may struggle with competition from large, organized players offering more affordable products. These competitors may use economies of scale to reduce prices, making it difficult for smaller businesses to compete, particularly when quality is sacrificed for cost reduction.
Opportunities
Export Potential: With the growing demand for disposable, eco-friendly products globally, paper cups have a strong export potential. Expanding into international markets, especially those with a rising demand for sustainable packaging solutions, could provide significant growth opportunities.
Increasing Awareness for Sustainable Packaging: As environmental concerns continue to rise, there’s a growing shift towards sustainable products. Paper cups, being biodegradable and recyclable, are positioned well to cater to this demand, especially in markets where plastic bans are being implemented.
Customization and Branding: Offering custom-printed paper cups for businesses, events, or parties can increase demand. Many brands are looking for ways to promote their names through branded packaging, and paper cups are an ideal medium.
Threats
Uncertainty in Raw Material Costs: Fluctuations in the price of raw materials like paper, LDPE or Polylactic acid (PLA) coatings can significantly impact production costs. If raw material prices rise unexpectedly, it could reduce profitability or force businesses to raise prices, which could affect demand.
Complex Supply Chain & Logistics: The paper cup manufacturing industry depends heavily on a stable supply chain for raw materials and distribution. Disruptions, such as transportation issues, or delays in sourcing materials, could lead to production halts or delays in meeting customer orders.
Counterfeit Products: The market could be flooded with low-quality counterfeit paper cups that mimic the appearance of high-quality products but lack the durability or safety features of authentic cups. These products can erode consumer confidence in the market and lead to brand damage.
Increasing Competition: Both large and small competitors, including manufacturers using cheaper materials or mass-production techniques, can threaten market share. Keeping up with competitive pricing, quality, and customer service will be crucial for survival.
Summary
This SWOT analysis outlines the potential for profitability and growth in the paper cup manufacturing industry, especially in terms of employment generation, export potential, and eco-friendly trends. However, it also highlights challenges such as local competition, raw material price fluctuations, and shifting customer preferences. A strategic focus on quality, efficient processes, and innovation (e.g., customization, sustainable packaging) could help mitigate some of the weaknesses and threats while capitalizing on opportunities for expansion and differentiation.
PAGE 10
ABOUT THE PROMOTER
| Name: | |
| Father’s Name | |
| DOB | |
| Sex | |
| Permanent Address | |
| Marital Status | |
| Nationality | |
| Languages Known | |
| Educational Qualification | |
| Work Experience | |
5
5
PAGE 11
BASIS AND PRESUMPTION OF THE PAPER CUP MANUFACTURING PROJECT
These assumptions are critical to understanding the financial and operational feasibility of the paper cup manufacturing project. Here’s a detailed breakdown:
Manufacturing Process
Shift Pattern: The factory will operate on a double shift system with 8 hours per shift (16 hours of total work per day).
- This enables continuous production over the course of the day.
- The plant will work for 300 days a year (assuming weekends or holidays might be non-working days).
Labor and Wages
Labor Rates: The labor and wage structure mentioned in the profile is based on local rates, meaning the cost of labor is determined by the area’s prevailing wages.
- This is important to account for regional variations in wages and labor costs, which may affect the overall project cost.
Interest Rate
Interest Rate Consideration: An interest rate of 12.5% has been considered in the financial planning of the project.
- This is likely the rate of interest for loans or financing required for the plant setup and operation.
- The interest rate will have a direct impact on the financing cost of the project.
Promoter Contribution
Promoter’s Share: The promoters (investors or project owners) will contribute 10% of the total project cost.
- This initial capital is important for securing loans and financing the remaining 90% of the cost.
- Women entrepreneurs may have the opportunity for a different contribution ratio, potentially lower due to subsidies or incentives aimed at encouraging women-led businesses.
Subsidy and Concessions
Subsidies/Concessions: The project may qualify for subsidy and other concessions under the MSME Act.
- This could include financial assistance, tax benefits, or other incentives designed to promote small and medium enterprises (SMEs).
- These subsidies could reduce the overall project cost, improve profitability, and make the investment more attractive.
Production Capacity
Plant Capacity: The plant is designed to produce 40,000 paper cups per day.
- The capacity is calculated based on the double-shift system, meaning the plant will run at full capacity for both shifts.
- This level of production is key for calculating the plant’s expected revenue, profitability, and return on investment (ROI).
- With 300 working days a year, this equates to a yearly production of 12,000,000 paper cups (40,000 cups per day × 300 days).
Summary of Assumptions:
Shift System: Double shifts (8 hours per shift), 300 working days annually.
Labor Costs: Based on local labor rates.
Interest Rate: Assumed to be 12.5%.
Promoter Contribution: 10% of the total project cost (may vary for women entrepreneurs).
Subsidy: Possible benefits under the MSME.
Production Capacity: 40,000 cups per day.
These assumptions provide a foundational framework for estimating the project’s costs, financing requirements, and potential profitability.
PAGE 12
INSPECTION AND QUALITY CONTROL FOR PAPER CUP MANUFACTURING
ABC Exim Pvt Ltd will strictly adhere to the International FDA standards and Indian BIS standards in the process of manufacturing Paper Cups from procuring high quality food grade raw materials to hygienic methods of packaging, as we know that the satisfaction of the customers is the foundation of any business. To ensure that ABC Exim Pvt Ltd maintains high standards in the production process and delivers top-quality products, the company will implement a comprehensive Quality Control (QC) system
PAGE 13
PRODUCTION CAPACITY PER ANNUM
Quantity: 40,000 nos. of paper cups per day
1,20,00,000 nos. of paper cups per annum (300 days)
PAGE 14
POLLUTION CONTROL
The technology adopted for making paper cups is eco‐friendly. Cup forming process is totally automatically done by the paper cup making machine, Only feeding and packaging require manual work. Scrap paper generated during paper cup production can be sold to recycled paper converters, ensuring that no pollution is produced, and all waste is recycled. This process is environmentally responsible and sustainable. Hence there is no chance of any pollution out of this industry.
PAGE 15
FINANCIAL ASPECTS
Fixed Capital
Machinery and Equipment :
| S.NO | DESCRIPTION | Rate (RS) | |
| 1. | Automatic Paper Cup Forming Machine | 1 unit | 6,00,000 |
| 2. | Office equipment (Computer, Table Chair etc.,) | 50,000 | |
| TOTAL | 6,50,000 |
PAGE 16
RECURRING EXPENDITURE (PER MONTH)
Raw Material Per Month (a):
| S.NO | DESCRIPTION | QTY | RATE | AMOUNT |
| Printed Blank ‐ Side Wall | 2,500 kgs | 75.00 | 1,87,500 | |
| Bottom Reel Paper | 800 kgs. | 72.00 | 57,600 | |
| PP cover & Carton Boxes | As required | 10,000 | ||
| Total (A) | 2,55,100 | |||
Salaries & Wages Per Month (b):
| S.No | DESIGNATION | NO | SALARY | Amount |
| 1 | Production cum Marketing Manager (Proprietor) | 1 | 7,500 | 7,500 |
| 2 | Machine Operators | 2 | 5,000 | 10,000 |
| 3 | Checking & Packaging Women | 2 | 3,000 | 6,000 |
| 4 | Office Assistant | 1 | 3,000 | 3,000 |
| Total | 26,500 | |||
| Perquisites 15 % | 3,975 | |||
| Total (B) | 30,475 | |||
Utilities Per Month (c):
| S.N | DESCRIPTION | AMOUNT |
| 1 | Power 5 HP 750 Units @ Rs. 5 per Unit | 3,750 |
| 2 | Machine Oil, grease & other consumables | 1,000 |
| Total (C) | 4,750 | |
Other Expenses Per Month (d):
| S.N | DESCRIPTION | AMOUNT |
| 1 | Rent | 5,000 |
| 2 | Marketing expenses & Advertisement | 3,000 |
| 3 | Postage and stationery | 250 |
| 4 | Repairs and maintenance | 500 |
| 5 | Traveling and transportation | 1,000 |
| 6 | Insurance | 250 |
| 7 | Telephone & Mobile | 2,000 |
| 8 | Packing Materials | 500 |
| Total (D) | 12,500 | |
RECURRING EXPENDITURE PER MONTH:
a + b + c + d = Rs. 3,02,825/-
Recurring Expenditure for three months = Rs. 9,08,475/-
PAGE 17
WORKING CAPITAL ASSESSMENT
| S.N | DESCRIPTION | AMOUNT (Rs) |
| 1 | Raw Material (Required for one month) | 2,55,100 |
| 2 | Work in progress (Required for one month) | 43,750 |
| 3 | Finished Good (Required for 15 days) | 1,50,000 |
| 4 | Bill receivable (Required for 15 days ) | 2,00,000 |
| TOTAL SAY | 6,48,850 6,50,000 | |
PAGE 18
OTHER FINANCIAL ASPECTS
Total Project Cost
| a. Plant & Machinery | 6,50,000 |
| b. Working capital | 6,50,000 |
| Total | 13,00,000 |
Means of Finance
| Total Project cost | 13,00,000 |
| Promoter contribution 10% | 1,30,000 |
| Total | 11,70,000 |
Finance required from the Bank 11,70,000/-
Cost of Production Per Annum :
| S.NO | DESCRIPTION | AMOUNT |
| 1. | Total Recurring Cost | 36,33,900 |
| 2. | Interest on Bank Loan @12.5% | 1,46,250 |
| 3. | Total Depreciation on Machinery and Stabilizer @15% | 90,000 |
| 4. | Total Depreciation on Furnitures and other equipments @20% | 5,000 |
| Total | 38,75,150 | |
PAGE 19
15.Turnover Per Annum :
By sale of 1,20,00,000 nos. of Paper Cups of sizes ranging 150 ml & 210 ml : (average)
@ Rs. 0.39 Rs. 46,80,000/-
16.Profit Per Annum:
Turnover – Cost of Production
46,80,000 – 38,75,150
= 8,04,850/-
17. % of profit on sales = (Profit/annum X 100)/Turnover
= (8,04,850 X 100)/46,80,000
= 17.2%
18. Rate of Return = (Profit/annum * 100)/Total Capital investment
= (8,04,850 X 100)/13,00,000.
= 61.91%
BREAK EVEN ANALYSIS
Fixed expenditure per annum:
| Interest on Loan | 1,46,250 |
| Total Depreciation | 95,000 |
| 40% of salary and wages | 1,46,280 |
| 40% of other expenses & Utilities | 82,800 |
| 4,70,330 | |
Profit per annum
= Rs. 8,04,850
Break Even Point = ((Fixed Cost/annum) * 100)/((fixed cost/annum) + Profit/annum)
= (4,70,330 X 100)1275180
= 36.88%
PAGE 20
PROFITABILITY STATEMENT
| S.No | Year | 1 | 2 | 3 | 4 | 5 | 6 |
| Capacity Utilization | 65% | 70% | 75% | 80% | 85% | 90% | |
| 1. | Turnover | 46.80 | 49.14 | 51.59 | 54.17 | 56.88 | 59.72 |
| 2. | Raw materials | 30.61 | 32.14 | 33.74 | 35.43 | 37.20 | 39.06 |
| 3. | Manpower | 3.65 | 3.83 | 4.02 | 4.22 | 4.43 | 4.65 |
| 4. | Utilities | 0.57 | 0.59 | 0.62 | 0.65 | 0.69 | 0.72 |
| 5. | Other expenses | 1.50 | 1.57 | 1.65 | 1.73 | 1.82 | 1.91 |
| 6. | Depreciation | 0.94 | 0.83 | 0.73 | 0.64 | 0.57 | 0.51 |
| 7. | Total Interest | 1.70 | 1.48 | 1.16 | 0.86 | 0.54 | 0.51 |
| 8. | Repayment of loan | 1.24 | 2.48 | 2.48 | 2.48 | 2.48 | 2.56 |
| 9. | Total (2 to 8) | 40.21 | 42.92 | 44.40 | 46.01 | 47.73 | 49.92 |
| 10. | Profit before tax | 6.59 | 6.22 | 7.19 | 8.16 | 9.15 | 9.80 |
| 11. | Provision for tax | 1.50 | 2.00 | 2.50 | 3.00 | 3.50 | 4.00 |
| 12. | Profit after tax | 5.09 | 4.22 | 4.69 | 5.16 | 5.65 | 5.80 |
| 13. | Less depreciation | 0.94 | 0.83 | 0.73 | 0.64 | 0.57 | 0.51 |
| 14. | Cash accrual | 4.15 | 3.39 | 3.96 | 4.52 | 5.08 | 5.29 |
One response to “Paper Cup Making Machine Project Report”
Fairly good report