BUSINESS PLAN

1. THE BUSINESS SCHOOL
UNIVERSITY OF JAMMU
REPORTON - “PURO WATER PLANT ”
SUBMITTED BY:
RADHIKA GUPTA (32- MBA-14)

2. INTRODUCTION TO THE COMPANY
The venture is a packaged drinking water plant situated in food park, Bari Brahmna,Jammu.
the plant would basically take into consideration three process
1. PURIFICATION OF WATER BY REVERSE OSMOSIS
2.JAR(20Ltr) FILLING AND SEALING
3.GLASS FILLING AND SEALING
the final products of our plant would be further supplied in the market
Company objectives, vision and mission
Vision:-To be the most trusted packaged drinking water distributor of nation
Mission:-To be a company which takes care of both its internal and external customers
and become the largest drinking water distributor of Jammu.
PLANT SETUP
Over a projected timeframe of 12-months (2016-17), a 3-phase process will be required to
fully plan out, construct, and launch this venture. Whereas the project risk is highest during
phase I, the amount of required expenditure only becomes large by phase III. These three
phases are described below.
Phase I; Site Engineering (months 1 to 3)
• Identify best plant site from several candidates.
• • Develop full engineering specs for the plant
Phase II; Infrastructure Acquisition (months 4 to 6)
• Place a deposit on the target land site.
• Arrange for building construction / renovation.
• Order all production equipment.
• Recruit senior production personnel

3. Phase III; Construction & Plant Set-up (months 7 to 12)
• Construction / renovation of the plant
• Production equipment received and assembled.
• Delivery equipment received.
• Marketing materials prepared and promotion begins.
• All personnel are recruited.
KEY MANAGEMENT POSITIONS
There will be five key positions that will be taken up by our people. The five positions are
given below
• CHIEF EXECUTIVE OFFICER (CEO)
• CHIEF FINANACIAL OFFICER (CFO)
• MARKETING AND DISTRIBUTION MANAGER
• PRODUCTION & OPERATIONS MANAGER
• HR AND LEGAL ASPECTS
Major Processes
The major processes that are being undertaken are as follows :-

4. FIRST SECTION:-PURIFICATION
ABP MACHINES PVT LTD
Abp Machine Private Limited
Preyank Patel (General Manager)
Survey No. 820, Near Chocolate Factory, Behind Flow Chem Industries, Sola Santej Road,

5. Rakanpur
Ahmedabad - 382721, Gujarat, India
Call Us:
08586966630
Mobile:
+(91)-9909971978
+(91)-9898493217
RO PURIFICATION SYSTEM 4.5 LAKH
Specifications of Industrial Reverse Osmosis System
 Capacity: 500 ltrs/hour to 20000 lts/hour
 Material Used: Stainless steel 316
Jar washing and filling machine (7.5 lakh)
Four process are their in total in this, these are as follows
1.Jar insertion
2.Jar washing
3.Jar filling
4.Jar capping
There are 2-3 people required for this

6. the bottles and Caps will purchased from VMI Plastics Delhi
The lifetime of the bottles is 15 refills per bottle
Features :
 Machines available in different capacities including options of 60-80 Jars / min, 120 Jars
/min, 240 Jars/min, 500 Jars /min
 Machines coming with neck holding provision
 Machines coming with options of No Bottle, No Rinsing, No Filling and No Capping
 Machines allowing for four stage rinsing including one time Chemical wash, two tomes Hot
wash and one time final water wash
 Machines allowing for single stage filling
 Machines coming with non contact sensors to provide for precision process support
 Machine coming with separate cap hopper with capacity of 50 caps
 All contact parts of SS316L rest SS304 so as to ensure complete hygiene in involved
procedures
 Provides for high pressure inside wash so as to maintain hygiene conditions inside
 SS finish based machine structure that provides for durable usage
 Also feature hot water pump which comes with high pressure capacities
 Comes with water collection and hot water tank support
 Auto temperature controller provision
 Backed by highly functional heater support

7. Automatic Glass Filling and Sealing Machine(3.5 lakh)
The boxes for packing the glasses will be purchased from Shalimar Polymers, Bearpur
Industrial Estate, Jammu
The tape for sealing will be purchased from Kathua
800 boxes per day(8hrs of working)
Sheets for sealing the glass will be purchased fro Jalandhar
Meaning of Plant Layout:
After deciding above the proper site for locating an industrial unit, next important point to be
considered by an entrepreneur is to decide about the appropriate layout for the plant. Plant
layout is primarily concerned with the internal set up of an enterprise in a proper manner.

8. It is concerned with the orderly and proper arrangement and use of available resources viz.,
men, money, machines, materials and methods of production inside the factory. A well
designed plant layout is concerned with maximum and effective utilisation of available
resources at minimum operating costs.
The concept of plant layout is not static but dynamic one. It is on account of continuous
manufacturing and technological improvements taking place necessitating quick and
immediate changes in production processes and designs. A new layout may be necessary
because of technological changes in the products as well as simple change in processes,
machines, methods and materials”.
A new layout also becomes necessary when the existing layout becomes ineffective and poor
or is not conducive to the changed circumstances. There are certain indications which raise
alarm for immediate changes in the existing layout of plant.
These indications may be in the form of excessive manufacturing time, improper storage,
lack of control over materials and employees, poor customer service, excessive work in
progress and work stoppages etc
Objectives of Plant layout:
A properly planned plant layout aims at achieving the following objectives:
1. To achieve economies in handling of raw materials, work in- progress and finished goods.
2. To reduce the quantum of work-in-progress.
3. To have most effective and optimum utilisation of available floor space.
4. To minimise bottlenecks and obstacles in various production processes thereby avoiding
the accumulation of work at important points.
5. To introduce system of production control.
6. To ensure means of safety and provision of amenities to the workers.

9. 7. To provide better quality products at lesser costs to the consumers.
8. To ensure loyalty of workers and improving their morale.
9. To minimise the possibility of accidents.
10. To provide for adequate storage and packing facilities.
11. To workout possibilities of future expansion of the plant.
12. To provide such a layout which permits meeting of competitive costs?
Components of Layout
1.Filling Glasses: In this section water is filled up in the plastic glasses with the drinking
water, with the quantity of 250ml.
2.Water Treatment Plant: Water treatment is any process that makes water more acceptable
for a specific end-use, which may be drinking, industry, irrigation, river flow maintenance,
Layout for the plant
1 Filling Glasses
2 Water Treatment Plant
3 Jar Washing & Filling
4 Water Storage Tank
5 D.G Sets
6 Office
7 Storage
8 Micro Lab
9 Chemical Lab
10 Change Room
Work Space
7 5
3
1
2
10
10
8
9
64
3

10. water recreation or many other uses. Water treatment should remove existing water
contaminants or so reduce their concentration that their water becomes fit for its desired end-
use, which may be safely returning used water to the environment.
3.Jar Washing & Filling: Jar washing machines cleanses the dirt or any other particles and
then after this process the jar is filled with the water.
4.Water Storage Tank: A water storage tank is a container for storing liquid to provide
storage of water for processing the drinking water. Water tank parameters include the general
design of the tank, and choice of construction materials, linings. Various materials are used
for making a water tank: plastics (polyethylene, polypropylene), fiberglass, concrete, stone,
steel (welded or bolted, carbon, or stainless).
5.D.G Sets: A diesel generator is the combination of a diesel engine with an electric generator
(often an alternator) to generate electrical energy. This is a specific case of engine-generator.
A diesel compression-ignition engine often is designed to run on fuel oil, but some types are
adapted for other liquid fuels or natural gas.
Diesel generating sets are used in places without connection to a power grid, or as emergency
power-supply if the grid fails, as well as for more complex applications such as peak-lopping,
grid support and export to the power grid.
Sizing of diesel generators is critical to avoid low-load or a shortage of power and is
complicated by modern electronics, specifically non-linear loads. In size ranges around 50
MW and above, an open cycle gas turbine is more efficient at full load than an array of diesel
engines, and far more compact, with comparable capital costs; but for regular part-loading,
even at these power levels, diesel arrays are sometimes preferred to open cycle gas turbines,
due to their superior efficiencies.
6. Office: A place from where manager can sit can keep watch over the progress going on and
supervise the process.
7.Storage: A place where all the raw material required for the process is used. the raw
material may include the plastic glasses to jars required for filling and any tools required for
the machines. Any lubricant for machines etc.

11. 8. Micro Lab: A microlab was a hand-held portable laboratory for analyzing substances.
When one needed a quick examination of a material and could not wait for a full analysis
from another location, a microlab worked well enough to answer most questions, and in some
cases, its analysis was just as good as a full examination.
BIS(ISI) has decided different standards for drinking water as per resourcing of raw water,
but always stressing on that each component of water must be well within permissible limit.
That permissible limit can be attained by only RO procedure because it is the only process
which deals with every salts of water.
9. Chemical lab:It involves hours at the water treatment plants and tested for various
chemical parameters e.g. pH, Alkalinity, Turbidity, UV Absorbance, Residual Chlorine,
Hardness, etc.
These results are used to optimise plant operations and to monitor the quality of the water
throughout the treatment process.
The methods used feature fully automated electrode calibration as well as record keeping of
calibration data.
10. Changing Room: This room involves the worker who want to change the clothing for
work and is also used for sanitation purpose.
Quality Control
When developing a quality control program, bottlers must evaluate many facets of their
operation including sources, transportation, supplies, ingredients, equipment, maintenance,
product and distribution. The three major areas to focus on for in-house quality control
testing are process, packaging and product.
In-house testing for quality control purposes is a critical part of a bottled water business. The
data accumulated is an invaluable tool for detecting problems in the process, heading off
potential problems and troubleshooting product quality complaints. When a customer

12. complaint comes in, this data can be the first line of defense. Accurate, organized and
detailed records of daily testing and process quality checks give the bottler a path to follow in
either ruling out a problem in the process, or pinpointing where a product quality problem
may have originated. Then any necessary corrective action procedures can be developed and
implemented.
Process
Determining what points in the process to test should coincide with the bottlers’ Hazard
Analysis and Critical Control Points (HACCP) plans. HACCP is a prevention-based program
that identifies and assesses hazards associated with the process, determines the critical control
points in the process for the identified hazards, and establishes a monitoring system for these
points. There are many points in the bottling process that could be monitored as a control
point or a point in the process where the product quality could be at risk. A critical control
point is slightly different in that it is the last point in the process where a particular problem
could be avoided. For example, transportation of source water to the plant has potential risk
for microbiological contamination, but it would not be a critical control point for bacteria
testing if the water is ozonated or otherwise disinfected at a later point in the process. The last
point of disinfection would be the critical control point or most critical area of concern for
monitoring in order to prevent the possibility of microbiological contamination in the final
product water.
Frequency of testing performed to ensure that all of the equipment in the process is operating
effectively should be determined based on manufacturer recommendations. Equipment and
process monitoring is case-specific a different plants have their own specific configurations
and products. Generally, checks should be performed at start-up each day or at the beginning
of each shift and then at regular intervals throughout each production run on all equipment
used in the process such as those discussed below.
Filtration/demineralization processes—sand, carbon or particle filtration, distillation, reverse
osmosis, deionization (depending on the process and water type) call for tests on:
 Delta P (measures drop in water pressure);
 Conductivity;

13.  pH;
 Chlorine removal;
 Taste;
 Turbidity;
 Chloride;
 Resistivity; and
 THMs.
Bottle washer monitoring should include testing of:
 Cleanser concentration;
 Cleanser carryover in bottles;
 Pressure;
 Temperature;
 Rinse and wash volume; and
 Visual inspection of jets (direction and flow).
Lot numbers of raw materials/ingredients/packaging materials should be documented upon
receipt and at time of use for traceability.
Packaging
Packaging equipment, such as cap and label applicators and date coder operation efficiency,
should be inspected regularly for correct application, legibility and accuracy.
Contents of the filled product bottles should be verified regularly based on volume or weight.
Container and closure samples should be pulled from the production line (just before filling)
and tested quarterly to be sure they are free of bacterial contamination. Four samples of each
type of bottle and each type of cap used should be tested quarterly.
Product
When referring to product quality monitoring, beginning, middle and end of a production run
is a common reference. This refers to bracketing or dividing up the production run. These
brackets may be defined by certain events such as performing microbiological testing or by
label changes within a production period. Quality monitoring is then performed and

14. documented within these bracketed periods. This can be useful in breaking up large
production runs to make it easier to trace a potential problem. In case of a recall, the scope
could be limited to that specific time period of the production run (if the times are included in
the date codes used on the bottles).
Product quality monitoring should be set up on a regular schedule throughout the production
run, or bracketed period, dependent upon the parameter and the type of water being produced.
The following tests are typically recommended for in-house product water testing (some are
specific to certain types of water, such as fluoride). Testing frequency for these parameters is
usually at production start-up and at regular intervals throughout the specified production
period.
Conductivity. Monitor conductivity frequently to confirm product consistency.
Taste. Perform periodic testing to determine that the taste remains pleasant.
pH. Natural waters should remain within a pH range of 6.5–8.5 (purified/ distilled/RO usually
fall into a lower pH range of 5–7).
Fluoride. Fluoridated product water is generally tested at start-up and a couple of times per
shift to ensure consistent levels. If the fluoride is naturally occurring, levels should be around
2 mg/L (1.3 mg/L if it is being added to the product water).
Ozone residual. Recommended monitoring is every 1/2 hour. A spike in ozone levels can lead
to product quality problems depending on the chemical makeup of the water being ozonated.
Ozone residual should fall between 0.1 and 0.4 ppm. The appropriate level for a particular
water should be determined based on the water chemistry and regular microbiological testing.
Various adjustments coinciding with testing of ozone, micro and bromate may be required to
determine the appropriate levels.
Microbiological. Weekly coliform testing should be done on source and product waters by an
approved laboratory. Some bottlers have their in-house labs approved by the state for
coliform testing, but most send it to a certified laboratory. In addition to satisfying regulatory
requirements, these independent results offer a check and balance against the in-house test
results. Bottlers using a municipal source don’t have to do the weekly testing on the source as
it is already tested by the municipality. The finished product water should be tested in-house

15. by the bottler daily. Testing may also be done more frequently in order to bracket production
runs.
Detailed records of the quality monitoring program tests should be maintained on-site for at
least five years.
These recommendations are not all encompassing for every type of facility and/or type of
water produced. Bottlers should consult their equipment suppliers, regulators and/or a
consultant who is experienced in the bottled water industry about the in-house quality
monitoring program that is appropriate for their facility.
1. SSI REGISTRATION :-
The most basic Document needed for any small scale industry in India. Once you have an SSI
registration , you can avail many government facilities. Usually this is available at the District
Industries Centre , just check. It is not very difficult to get this.
2. BIS Registration [ISI Mark Certificate]
This is mandatory for Packaged Drinking Water. The Standard is – IS 14543.
3. POLLUCTION CONTROL CERTIFACATE. :-
This is available from the Local Pollution Board Office. Simple Procedure.
4. ALL REQUIRED TEST REPORTS OF RAW AND PURE WATER.
Can be had from a local Test Laboratory , just locate a Water Testing Lab ; Check at the
Local Drinking Water Testing Laboratory. Just Go with your sample Water of 1 Ltr. Take
sample from 2-3 locations & get it tested for Packaged Drinking Water.
5. PEST CONTROL CERTIFICATE.
Approach a local pest Control guy, he will provide this.
6. CHEMIST-DEGREE AND MEDICAL CERTIFICATE.
7. MICROBIOLOGIST – DEGREE AND MEDICAL CERTIFICATE.

16. 8. MEDICAL CERTIFICATE FOR WORKERS –4.
9. REGISTRATION OF TRADEMARK.
This will be very important. Approach some of the trademark consultants in your are. It is a
lengthy procedure, start early.
10. DOCUMENT REGARDING OWNERSHIP/LEASE OF LAND.
11. MEMORANDUM OF ASSOCIATION OF COMPANIES/PARTNERSHIP DEED
IF APPLICABLE.
12. Electrical load sanction
13. Sanction layout plan
MARKETING PLAN
STRATEGIES FOR SUCCESS
The mission of PWP is to become Jammu premier provider of purified, safe, and
affordable drinking water. PWP is dedicated to building long-term relationships with
customers through quality products and customer support. The best way to achieve this, and
the basis of the company’s initial marketing focus, therefore, is to promote the benefits for
the home and office of buying PWP’s products. In large measure, the use of “Puro” (the
Portuguese word for “pure”) within the brand name will help establish the necessary imagery
of a product that is both clean and valuable.
Secondarily, promotional messaging should also play up the fact that PWP is an
Jammu-based company. Other bottled water product may appear from time-to-time, but
why not take advantage of nationalistic sentiment? A small Jammu flag logo on the
bottle would help achieve this.

17. Finally, the company will adopt creative and aggressive tactics to exclusively
position its product into key target markets. For instance, by offering low pricing and / or
promotional supports to a particular high profile retailer will ensure that only Puro Water
appears on the shelf rather than some other brands. Often, taking less revenue (or
incurring a higher cost) when dealing with a certain customer will incite that customer to
agree to some sort of preferential agreement. When that customer just happens to be
important (in terms of his location, large market share, reputation, etc.), then the
revenue sacrifice or extra cost incurred may be very worthwhile in terms of the big
picture.
OurStrategicDirectionStatement,outlines ourlong-term strategy. The focus of our strategic
goals over the next five years is to:
 keep bills at current levels of affordability
 increase the resilience and reliability of our water and wastewater services
 secure and conserve water resources
 anticipate and invest for growth in our region
 improve the environment
 mitigate and adapt to the impacts of climate change
 improve our efficiency and flexibility.
We are confident that we will make substantial progress toward meeting these goals.
Primary keys to success are:
1. Good quality control in the factory. Customers for high purity water business have a
very low tolerance threshold for flaws.
2. Fast response. In the case of most of ourcustomers, the cost of the water is not a major
element in their over-all costs, but a very expensive shut-down could result due to poor
or slow servicing.

18. 3. High-profile allegiances. Key to over-all company success is connected closely with
success in achieving the goal of developing a dealership network of service-oriented
water companies.
TARGET MARKETS
A number of prospective customer groups will comprise PWP’s principal target
markets. The type of marketing required to effectively connect to the various groups will
vary, and these differences will be noted.
• Individuals; this group will be comprised of the population at large, and can only be
effectively approached through mass media marketing.
• Retailers; a very important target market in so far as this represents the best way to sell
product to most members of the general population. Potentially, this target market group
could represent the largest sales volumes. Establishing agreements with retailers will require
direct sales approaches, coupled to the offering of sales commissions.
• Hospitals; this sector represents an excellent public relations opportunity, since the
placement of product into hospitals will prove the assertion that the Puro Water brand
represents quality and safety. Establishing agreements with hospitals will require direct sales
approaches, coupled to the offering of pricing discounts.
• Large Businesses, Commercial Complexes, Government Offices; this will quickly become
the largest target market group in terms of sales volumes. It is important to highlight the fact
that these are establishments with money, they have a lot of workers, and they have a vested
interest in protecting / preserving the health of their workforces. Establishing supply
agreements with these customers will require direct sales approaches to key decision makers.
PROMOTIONAL STRATEGIES
As a general statement, the principal objective behind PWP’s ongoing
promotional activities will be to introduce and reinforce the Puro Water Plant brand name to
the Jammu population. Promotional activity builds familiarity, reduces inhibitions, and

19. often discourages the entry into the marketplace of new, would-be competitors. Some of
the promotional activity / tactics to be employed is rather straightforward, including:
• Large signage along major roadways (e.g. billboards).
• Radio and newspaper ads.
• Create a “buzz” in the local press during the lead-up to the establishment of the plant, and
especially at the point of its “Grand Opening”. - JAMMU LINK'S
• Maintaining a sizable marketing & sales budget over the long-term. Promotion activity is an
ongoing process, whose results may not show in the very immediate term. After all, PWP not
only wishes to induce Jammu to try the product in the near-term, the intent is for these people
to become longstanding, repeat customers on a continuous basis.
• Offer free trial offers, such as providing a water dispenser and initial supply of purified
water at no charge. This tactic is best suited for large commercial buildings, government
offices, or other potentially large volume buyers. Such free trials can entice certain
prospective consumers to sign up for long-term supply deals.
• Offer a discount on jars and / or jars for those customers who agree to commit to longer-
term, minimum volume, supply contracts.
• Pay competitive commissions to retailers, wholesalers, and brokers so that they remain
motivated to sell PWP product lines.
PRICING STRATEGY
PWP will maintain pricing on its products that will always tend to be at, or below
the prices charged by other bottlers serving the Jammu marketplace. Other elements
of the company’s pricing strategy will include:
 Maintain pricing consistency over the year so as to tell customers that PWP is a
stable entity that is fully committed to its products.
 Offer pricing discounts for those customers willing to commit to taking delivery of
large volumes on a continuing, long-term basis. This will translate into a major cost
savings for large volume customers, and will induce them to stay loyal.

20.  By maintaining an ultra-competitive pricing regimen, potential newcomers to the
Jammu marketplace will be dissuaded from selling their bottled water products (if
they are foreign-based bottlers, they will likely pay more attention to some other
nation where the pricing levels and profit potential is higher).
FINANCIAL ESTIMATES AND PROJECTIONS
COST 0F PROJECT:
Cost of project represents total of all items of outlay associated with a project which
are supported by long term funds . It is the sum of outlays on the following :
 Land and site development
 Buildings and civil works
 Plant and machinery
 Miscellaneous fixed assets
 Margin money for working capital
 Technical know- how and engineering fees
Total outlays associated with the project:
1. Land And Site Development –
• Lease rate – 2,00,000 / kanal
• Rent for Industrial Area – Rs 2000 / year
• Boundary wall and civil works on gate etc. - 3,00,000
Total Cost - 5,02,000 /annum
2. Plant and machinery
S.no Particulars Amount(Rs)
1 Aluminium treatment tanks(3) 6,00,000
2 Reverse osmosis plant 2000 litre 9,00,000
3 Chlorination tanks made of S.steel(2) 4,60,000
4 Sand filter(1) 50,000

21. 5 Activated carbon filter 60,000
6 Micron filters(3) 80,000
7 Ultraviolet disinfectant system 72,000
8 Electronic doser for aluminium tank 68,000
9 Electronic doser for chlorine tank 60,000
10 Ozone generator 3,15,000
11 Raw and Purified water collection tank 7,00,000
12 Automatic rinsing filling and capping machine 7,50,000
13 Shrink wrapping machine for bottles 85,000
14 Misc. Tools, laboratory testing &Q.C 3,00,000
TOTAL AMOUNT 45,00,000
3. OTHER FIXED ASSETS :
S.NO PARTICULARS AMOUNT
1 Cost of furniture, furnishings and official
accessories
88,000
2 Cost of deep bore tube well for water reservoir 1,30,000
3 Security deposit to electricity deppt. 1,00,000
4 Preliminary and start up expenses 1,50,000
5 Delivery van and contingency 5,00,000
TOTAL AMOUNT 9,68,000
4. WORKING CAPITAL
S.NO PARTICULARS AMOUNT
Raw material and packagimg material(including
3.75 lakh bottles with caps)
15,00,000
Salary and wages 77,000
utilities 45,000
Recurring expenses 11,000
TOTAL AMOUNT 16,33,000
Margin money for working capital for 6 months 97,98,000

22. COST OF PROJECT:
S.NO PARTICULARS AMOUNT
1 Total fixed cost 59,70,000
2 Margin money for working capital 97,98,000
Total cost of project 1,57,68,000
(1.57 crore
approx.)
FINANCIAL ANALYSIS
COST OF PRODUCTION:
S.NO PARTICULARS AMOUNT
1 Working capital for one year 1,95,96,000
2 Depreciation on plant and machinery ( @10%on
45 lakhs)
4,50,000
3 Interest on total capital investment 5,78,620
Total cost of production 2,06,24,620
TURNOVER
S.no particulars amount
By sale of 45 lakh bottles ( 20 lit bottles and 250
ml glasses)
2,81,25,000
PROFIT (per annum):
Turnover – Cost of production
2,81,25,000 – 2,06,24,620
= 75,00,380 /annum

23. Break Even Point :
= Fixed Cost * 100
Fixed cost + annual profit
= 41,89,440 * 100
41,89,440 +75,00,380
= 35.8 %
PROJECTED CASH FLOW STATEMENT:
Sources of funds
Equity share capital 50,000
Capital investment subsidy ( plant& machinery @30%) 7,59,600
Working capital loan @14% 97,98,000
Profit before tax with int. Added back 80,79,000
Working capital int. Subsidy @3% 82,303
Term loan @14% 25,00,000
Total (A) 2,12,18,903
DISPOSITION OF FUNDS
Lease for land 2,00,000
Total interest rate 30,93,440
Industrial area rent 2,000
purchase of plant and machinery 45,00,000
Working capital 97,98,000
TOTAL (B) 1,75,93,440
NET SURPLUS 36,25,463
PROJECTED BALANCE SHEET
LIABILITIES Amount
Equity share capital 50,000
Term loan 25,00,000
Working capital loan 97,98,000
Depreciation on plant and machinery 4,50,000
Net profit after tax 74,37,366

24. TOTAL 2,02,35,366
ASSETS
Plant and machinery 45,00,000
cash 36,25,463
Margin money kept for Working capital 97,98,000
Govt. incentives 8,41,903
Land and site development 5,02,000
Other fixed assets 9,68,000
TOTAL 2,02,35,366
Industrial Incentives for the state of Jammu & Kashmir announced by Govt. Of India :
• Capital investment subsidy scheme @30 % of the investment of plant machinery
, subject to ceiling of Rs 3.00 Crore for manufacturing sector.(7,59,600 subsidy
on plant and machinery)
• Central interest subsidy scheme : An interest subsidy of 3% on the average of
daily working capital loan would be provided to all new industrial units for a
period of 5 years from the date of commencement.
(Bottling of mineral water included under thrust industries according to J&K Industrial
policy)