Cricket Ball
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Transcript of Cricket Ball
APRODUCT PROJECT REPORT
ON
-: PERPARED BY: -Rahul Vachhani
COLLEGE
CHRIST COLLEGE
ACADEMIC YEAR2006 – 07
CLASST.Y.B.B.A.
ROLL NO.45
SEAT NO.
- : SUBMITTED TO: -Saurashtra University
-: GUIDED BY:-Dr. Swati Doshi
Declaration
I have undersigned Mr. Rahul Vachhani a
student of T.Y.B.B.A. hereby declare that the
project report is my own work and has been carried
out under the supervision on guidance of Dr. Swati
Doshi , CHRIST COLLEGE Rajkot.
This work has not been previously submitted to
any other university for any other examination.
Date :
Place : Rajkot
Signature
[Rahul Vachhani]
Preface
Small Scale Industry is the pillar of
industrialised Indian economy. In India, the S.S.I.
provides more than five times employement than the
Large Scale Industry. More over, in a short time
preiod, S.S.I. I have made a notable contribution in
the adoption of modern techniques.
It is very good opportunity for me to submit this
report for S.S.I. under the prescribed syllabus of
Saurashtra University, Rajkot. The object of this
report is to develop enterpreneur skills and
awareness. For this purpose the product of leather
balls for cricket and hockey. This project provided me
with the knowledge of various aspects of launching a
new product in this era. I have tried my level best to
make this report most precise, relavant and in
systematic manner.
aucknowlegement
Time has no passage to mark its existance but
we have language to express. No doubt that the
word ‘Thanks’ is very small to express my hearly
feelings.
I sincerely express my gratitude and warm
regards to our Dr. Swati Doshi for her valuable
suggestion and guidance during my work. I am also
thankful to our Principal Mr. Father Joseph of
CHRIST COLLEGE
Last but not least, I am indeed thankful to my
parents for their moral support, encouragement and
involvement in my mission and other friends for their
help and co-operation.
Rahul Vachhani
index
SR. NO. NAME OF THE TOPIC
1 Introduction...............................................................................
2 Project at a glance.....................................................................
3 Implimentation schedule
4 Partner’s Background................................................................
5 Justification of Location.............................................................
6 Basis and Presumption..............................................................
7 Product Details..........................................................................
8 Details of Raw material.............................................................
9 Use of application of product.....................................................
10 Market Potential........................................................................
11 Process outline..........................................................................
12 Capacity utilization....................................................................
13 Financial aspects.......................................................................
14 Fixed capital details
15 Raw materials Used...................................................................
16 Working capital details..............................................................
17 Total capital investment
18 Sources of finance.....................................................................
19 Interest on capital
20 Repayment of Loan...................................................................
21 Depreciation..............................................................................
22 Cost of production.....................................................................
23 Sales turnover
24 Fixed cost..................................................................................
25 Profitability analysis
26 BEP Analysis
27 Ratio Analysis
28 Variable cost
29 Projection
30 Cost Sheet
31 Operating Statement
32 Balance Sheet
33 Future plan
introduction
S.S.I. is economic strength of country. This fact is
realized by India after independence. But in recent
years, the S.S.I. of India has undergone rapid
changes and had flourished in India in earlytimes.
S.S.I. provides Raw Material to large scale units and
to be partner of success. The most important role of
S.S.I. in Indian economy is as greater of employment
and equal distribution of income.
ROYAL Balls Ltd. is one of the unit of S.S.I. The
purpose of this unit is to create cricket and hockey
balls from leather. Cricket and Hockey are the two
games which are very popular and played not only in
our country but all over the world. After partition of
the country in 1947, a large number of workers
migrated to India. They subsequently settled down in
Meerut and Jalandhar, where they started
manufacturing cricket and hockey balls.
Project at glance
Name of the unit - Royal Balls Ltd.
Product’s Name - Cricket & Hockey balls
Address of the office - G.I.D.C. Metoda,
Plot No. 6
Form of the unit - Partnership
S.S.I. registration no - Applied for
Location of the unit - ROYAL Entertainment Balls Ltd.
G.I.D.C. Metoda, Plot No. 6,
Rajkot.
Cost of production - 1, 12, 22, 307
Partner’s name - lokesh patel
Samir patel
Neel patlel
Subsidy registration no.- Applied for
BEP - 33.82%
Implementation of schedule
Sr.
No.
Particular Period
1 Collection of data 2 months
2 Preparation of project report 1 month
3 Local formalities 1.5 month
4 Selection of site 1 month
5 Construction of building 3 month
6 Machinery installation 1 month
7 Recruiting personnel 1 month
8 Selection of procurement 1 month
9 Receipt of Raw material 15 days
10 Obtaining power and water
connection and installation of
power facilities
1.5 months
11 Registration of S.S.I. 1 month
Total 24.5
months
Partner’s Background
PARTNER – 1
Name - Lokesh Patel
Age - 23
Address - “Jay Bhim Nagar,
Kalawad Road
Rajkot .
Specialized sub - Research
Present activity - Promoter of the Star
Engineers
Income - 1,00,000
Financial contribution 40%
Responsibility - Research and Development
Experience - Fresh
PARTNER – 2
Name - Samir Patel
Age - 25
Address - “Ambedkar Nagar,
Kalawad Road,
Rajkot.
Qualification - M.B.A.
Specialized subject- Financial management
Present activity - The M.D. of Star Engineers
Income - 50,000
Financial contribution 30%
Responsibility - Production Engineer,
Finance Deptt. & HRM
Experience - 3 years
PARTNER – 3
Name - Neel patel
Age - 22
Address - “Nirmal-Shanti”, 7-Chhotunagar,
Raiya Road, Rajkot.
Qualification - M.B.A.
Specialized subject- Marketing
Present activity - -
Income - -
Financial contribution 30%
Responsibility - Marketing Head, Chairman
Experience - -
Justification of location
Site of selection is an important activity. Because a
good location may reduce the cost of production.
Locating a business involves a large relatively
permanent investment. If the site selection is not
proper, all the money spent on factory building
machinery and their installation will go in waste and
the owner has to suffer a great loss. Therefore, the
site for the factory should be selected very carefully.
According for our purpose industrial proposition at
Metoda, GIDC, Taluka – Rajkot, District – Rajkot,
Gujarat state is selected by us. All infrastructure
facilities available the same place are as follows.
A… TRANSPORTATION
The purposed factory will be at Metoda, Rajkot
well connected by three modes of
transportation, Railway, Roadway & Airway. The
factory site is in proximity with
the Rajkot Railway Junction and Domestic
Airport, the national highway – 8B and the state
highway Ahmedabad-Rajkot-Kandla.
The nearest international city is Mumbai 45
minutes flying time and the nearest major port
is Kandla 200 km. by road. So all kind of
transporting vehicle, truck, train, ship, plane etc
are available not to far from the site and hence
our location in respect of to transport
availability for the product concerned is the
most suitable one.
B… AVAILABILITY OF RAW MATERIAL
Mainly for our product leather is needed and
other raw materials which are in detail given
later in this report. All those raw materials are
available at Ahmedabad, Bombay, Delhi &
Chennai. Most of the raw materials are available
at Ahmedabad, which is hardly 235 km’s away
from our site. As stated earlier, the
transportation agencies services are easily
available at competitive price from Rajkot which
minimizes the cost. So, procurement and
transportation of raw materials is not a problem.
C… MAN POWER
All manufacturing concern small or big always
depends on available man power skilled,
unskilled, semiskilled. We have also given a
thought to this matter and found that ours is an
area cheep labour is easily available in our
project. We had 60% workers labourers type
and 40% skilled type. Two options are available
with as for recruiting the skill employees, first
the Saurashtra University, IIT near Aji Dam and
B.K. Modi near Aji Dam in Rajkot and the
Ahmedabad city which is hardly 235 km’s away
from out site.
D… MARKET
All products manufacturers always think about
market of these product. Our nearest and main
markets are Bombay, Delhi, Ahmedabad, Rajkot,
Baroda, Jamnagar, Mahesana etc. To our
pleasure, some big parties have afford us to
purchase whole of our manufacture lost in full
quality and also cricket and hockey balls are
needed by them. So, there is no problem in
marketing.
E… WATER FACILITIES
Water is not required for product purpose. It is
required only for domestic purpose.
Arrangement will be made at the site by
installing tubewell.
F… SOURCES OF FINANCE
Finance is oxygen or blood for the industry and
thus the procurement of finance is very vital.
Proximity of the site, to the Rajkot city makes
the source of finance closes to the concern. The
various financial industries like the nationalized
banks, commercial banks, GSFC branch are
located in Rajkot city near to the site of the
factory.
G… OTHER FACILITIES
Along with all the above mentioned facilities,
other facilities like, the insurance co’s, tele-
communication, medical services, post-office
services etc. are also available in the near by
area.
Basis and presumption
The profit is drawn on the basis of following
presumption.
1… No. of shifts - 2 shifts
Working days - 300 days
Working hours - 16 hours
2… The cost of land is based on the prevailing
rates at Metoda – GIDC, Rajkot.
3… The interest rate and depreciation rate are
fixed as per the government specification.
4… The salary and wages have been decided
on the basis of local markets.
5… Break Even Point has been calculated on
the full capacity utilization basis.
Product details
Generally, these products are based on the leather,
thread, cork, polishes and wool are also used with
leather in production on cricket and hockey balls. The
purpose of unit is to produce qualitative product in
the less cost.
To make proper and qualitative ball, proper shape,
proper weight, qualitative leather, initial stitching etc.
are needed. Because these things are help the
bowler in delivery and spinning the ball. In this unit,
four types of cricket balls are produced according to
quality. The hockey and cricket balls are duco
finished. There is also the demand for unglazed balls.
So, unglazed balls are also produced in this unit.
Details of raw materials
Raw materials are one of the important things for
production. If there is no raw material then there
would be no product of this unit. Obtain most of its
raw material from the local market.
The important raw materials required for the
manufacture of cricket and hockey balls are leather,
thread, cork, polishes and wool. Fortunately all the
items mentioned above except cork are indigenously
available. Cork will have to be imported. Thus, the
raw materials are available in open market in
Gujarat. So, unit does not find any difficulty in
collecting raw materials.
Cricket Ball (EXS1275)
Description:Squeezable cricket ball. Minimum quantity - 500. Please check current stock availability.
Product Size: 70 x 70 x 70mm
Print Area: 40 x 40mm
Prices inclusive of print in one position. Screens are charged extra at 50 Rs per colour, per position.
over 500 over 1000 over 2500
1 Colour Logo Rs.300 Rs.400 Rs.500
2 Colour Logo Rs.300 Rs.400 Rs.500
3 Colour Logo Rs.300 Rs.400 Rs.500
4 Colour Logo Rs.300 Rs.400 Rs.500
USE & APPLICATION OF PRODUCT
Cricket is the most popular game in our country.
While Hockey is our national game and it is also
popular. But compare with the cricket, popularity of
the hockey is less.
A ball is an important thing for these two games. We
can say that ball is blood for cricket and hockey. This
unit produces qualitative balls.
Care is to be taken to see that properly tanned
leather is selected and correct pattern cutting
delivery and spinning Stitching also provides the
main strength to the balls. So, the balls are stitched
clamped in a special mould holding clamps to give
the desired shape of the balls. An attractive polish is
needed. Hockey and cricket balls are duco finished.
Unglazed balls are also produced. These balls re
qualitative, strong, attractive and cheap.
MARKET POTENTIAL
Hockey and cricket, these two games are very
popular. These games are played in all over the
world. So, cricket and hockey balls are demanded
product.
Looking to the internal and increase in export
demand, there is a good scope for starting new
manufacturing units in different parts of the country.
Meerut, Jalandhar are the starting place or city,
where a large number of workers started
manufacturing cricket and hockey balls.
The demand for quality goods is increasing hence
there is a scope for another 10 to 15 new units every
year. The raw materials required for the manufacture
of cricket and hockey balls are indigenously
available. Even in rural areas, these games are very
famous.
PROCESS OUTLINE
The heart of any unit is manufacturing department.
This department is also called lubricant oil of any
unit. The main aim of any industry is to manufacture
something extra-ordinary which attracts the
customers. Let us see the process of manufacturing
of this unit.
Alum tanned leather is used in the
manufacture of hockey balls, while
vegetable tanned leather is used in
manufacturing cricket balls. Properly
tanned leather is selected and correct
pattern cutting is adopted. Zirconium
tanned leather is used for the manufacture
of first quality cricket balls. As regards
other raw materials such as thread, cork,
polish and wool the quality of material
used depends upon the quality of balls
required to be supplied.
The cutting of pieces can be done
manually as well as by mechanical dicking
process. Two sections are stitched
together in seamless stitch which runs
inside the leather and are called cups. It
should be netted that there side not be
more than 25 to 26 stitches in the
manufacture of joint otherwise the stitches
might tear the leather. Different types of
raw materials are used for different types
of raw materials are used for different
quality for ex. For cheaper varieties the
mixture of rubber and cork mixtures are
used. Now dry the balls with the help of
machines. Now press the cup in such a
way so that wrinkles do not appear in the
cup. Now dried cups are stitched by skilled
workers. The skilled workers are to be very
careful when making the final stitching in
two parallel rows.
Because it helps the bowler in delivery and
spinning the ball. After stitching,
electrically heated and good polish is
needed. There is also demand for unglazed
balls.
Capacity utilization
The total capacity installed is 30,000 balls per
month. In the first year, 50% of the capacity shall be
utilized i.e. the month production of balls will be
15000. In the second and third capacity utilization
will be 60% and 70% respectively.
Actually the capacity of the unit is always fluctuating.
At the time of world cup or cricket tournament, the
demand of cricket balls will be increased. So unit can
produce more balls at that time.
FIXED CAPITAL DETAILS
1… LAND, BUILDING & FURNITURE
Sr.
No.
Particular Cost
1 500 sq.mtrs. of Land of Rs.1500 per
sq.mtr.
765000
2 3900sq.feets of building of Rs.200 per
sq.feet
765000
3 Furniture 1,00,000
Total 16,30,00
0
2… MACHINERY AND EQUIPMENTS
Sr.
No.
Particular Cost
1 HP Motor (having capacity of 24 dozens
balls)
14,00,000
2 Power operated press 17,00,500
3 Automatic injection moulding machine 10,00,000
4 Stamping press qty. 3 9,00,000
5 Automatic mixture machines with
electrical (2)
8,75,000
6 Electric drying oven heated 2 7,50,000
7 Electrification, installation and
transportation charges
8 Other equipments 3,00,000
9 Stitching frames 54,000
10 Other office equipments 20,500
Total 70,00,00
0
3… STATEMENT SHOWING TOTAL FIXED COST
Sr.
No.
Particular Cost
1 Land 765000
2 Building 765000
3 Furniture 1,00,000
4 Machinery & Equipments 70,00,000
Total 86,30,00
0
Working capital details
1… RAW MATERIALS 5,50,000
2… SALARY AND WAGES OF TECHNICAL STAFF AND OFFICE
STAFF
Particular Qty. Per
Person
Value
Purchase sales manager 1 8000 8,000
Production manager 1 8000 8,000
Supervisors 2 2500 5,000
Maintenance Engineers 1 4000 4,000
Accountant 1 3500 3,500
Store Keeper 1 2000 2,000
Computer Operator 1 2500 2,500
Skilled workers 10 2400 2,4000
Unskilled workers 15 1200 18,000
Total Salary 75,000
+ 20% Benefits ( Labour
Act )
15,000
Total 90,000
3… Utilities
power 21,000
fuel 10,000
Packing 10,000
Total 31,00
0
4… OTHER CONTINGENT EXPENSES
Postage & Stationary 2,000
Transportation 10,000
Sales Expenses 5,000
Repair and
maintenance
2,000
Insurance 5,000
Telephone 6,000
Advertising and
publicity
5,000
Electricity 10,000
Total 45,000
5… STATEMENT SHOWING TOTAL WORKING CAPITAL (MONTHLY)
Raw material 5,50,000
Salary & Wages 90,000
Contingent Expenses 45,000
Utilities 31,000
Total 7,16,000
6… WORKING CAPITAL REQUIREMENT ( FOR 3 MONTHS )
Rs. 7,16,000 × 3 = 21,48,000
TOTAL CAPITAL INVESTMENT
Fixed Capital 86,30,000
Working Capital 21,48,000
Total 1,07,78,00
0
Source of finance
Particular Owned
(35%)
ICICI.
Bank
(25%)
H.D.F.C.
(40%)
Machinery 24,50,000 17,50,000 28,00,000
Building 2,62 ,500 1,87,500 3,00 ,000
Land 2,73 ,000 1,950
00
3,12 ,000
Furniture 35,000 25,000 40,000
Working
Capital
7,51,800 5,37,000 8,59,200
Total 37,72,300 26,94,500 43,11,200
Interest on capital
I.C.I.C.I loan 13% 3,50,285
Owned Capital 10% 3,77,230
H.D.F.C. 16% 6,89,792
Total 14,17,307
DEPRECIATION
Machinery 25% 17,50,000
Building 10% 75,000
Land 10% 78,000
Furniture
15%
15,000
Total 19,18,000
Cost of production ( annually )
Total requirement of working capital 85,92,000
Depreciation of Building 78,000
Depreciation of Land 75,000
Depreciation of Machinery 17,50,000
Depreciation of Furniture 15,000
Interest on I.C.I.C.I Bank 3,50,285
Interest on Owned Capital 3,77,230
Interest on H.D.F.C. Loan 6,89,792
Total 1,19,22,3
07
Sales turnover ( Yearly )
Yearly production: 155 00 × 12 = 1,86,000
Selling price Rs. 90 per piece
Total annual sales volume:
1,80,000 × 90 =
1,62 ,00,000
FIXED COST
Dep. on Machinery 17,50,000
Dep. on Building 75,000
Dep. on Land 78,000
Dep. on Furniture 15,000
Int. on Bank Loan 3,50,285
Int. on H.D.F.C. Loan 6,89,792
Int. on Owned capital 3,77,230
40% on salary & wages 4,32,000
40% other contingent exp. 2,16,000
Total 39,83,30
7
PROFITABILITY ANALYSIS
Sales Volume 1,62 ,00,000
- Cost of Production 1,19,27,307
----------------
Earning before interest & tax 42,72,693
- Interest on capital 14,17,307
----------------
Earning before tax 28,55 ,386
- Income tax at 33.2% 9,49,701
----------------
19,05 ,685
BEP Analysis
BEP =
=
=
= 0.67650× 50
= 33.82%
Variable cost
Fixed cost per unit =
= 39,83,307
1,86,000
= 21.42 per unit
VARIABLE COST
Raw material 66,00,000
Salary(60%) 6,48,000
Other exp. (60%) 3,24,000
Utility (100%) 3,72,000
79,44,000
variable cost per unit =
= 42.71 per unit.
Cost per unit = Fixed cost per unit +
variable
Cost per unit
= 21.42 + 42.71
= 64.13 per unit.
Ratio Analysis
1… ROI =
=
= 17.68%
2… Net Profit=
=
= 11.76%
Projection
Statement showing sales for the next five year…
Particul
ar
Year-1 Year-2 Year-3 Year-4 Year-5
Qty.
Sold
(PM)
15,000 18,000 21,000 24,000 30,000
Qty.
Sold
(PA)
1,80,000 2,16,00
0
2,52,000 2,88,000 3,60,000
Selling
Price
(PM)
90 90 90 90 90
Total
sales
volume
1620000
0
194400
00
2,268,000
0
2,59,20,0
00
3,24,00,000
Future plan
ROYAL Entertainment Balls Ltd. has specified future
plans to follow. It has fixed goals to be achieved in
future. Certain future plans of this unit are as under.
Company wants to increase its sales and profit
and be a large scale industry.
Company wants to start the production of
another ball, such as footballs and volleyballs.
Because after cricket, football is very famous
game.
Company wants to wider its network in whole
country. For it they are deciding to establish
branches in most of the state in India.
Thus, this company has bright future vision and it
wants to extend its coverage.
Raw Materials Used
Kg. P.M. Rate. Amt.
1. Lather 600 Kg. 500 3,00,000
2. Thread 500 Kg. 76 38,000
3. Cork 1200 Kg. 125 1,50,000
4. Polishes 150 Kg. 413.33 62,000
2450 5,50,000
Balance sheet
Sources of fund 1st YEAR 2nd YEAR 3rd YEAR AMT. AMT. AMT.
CapitalPartner A 40% 15,08,920Partner B 30% 11,31,690Partner C 30% 11.31.690Owned 37,72,300 37,72,300 37,72,300I.C.I.C.I 26,94,500 21,55,600 16,16,700H.D.F.C 43,11,200 34,48,960 25,86,720EAT 19,05,685 32,51,718 45,97,751CREDITORS 10,00,000 10,00,000 10,00,000
1,36,83,685 1,36,28,578 1,35,73,471
Application of funds
Fixed capital 86,30,000 67,12,000 47,94,000-dep. 19,18,000 19,18,000 19,18,000
67,12,000 47,94,000 28,76,000
Debtors 50,16,685 41,46,278 40,21,221Bank balance 14,15,000 40,40,300 59,20,250Stock 5,40,000 6,48,000 7,56,000
1,36,83,685 1,36,28,578 1,35,73,471
Repayment of loan
I.C.I.C.I Loan installment of loan Interest
Repayment
26,94,500 5,38,9003,50,285
21,55,600 5,38,9002,80,228
16,16,700 5,38,9002,10,171
10,77,800 5,38,9001,40,114
53,89,00 5,38,900 70,057
H.D.F.C. Loan
43,11,200 8,62,2406,89,792
34,48,960 8,62,2405,51,833
25,86,720 8,62,240 4,13,87517,24,480 8,62,240 2,75,9178,62,240 8,62,240
1,37,958
Cost sheet
1st Year 2nd Year 3rd Year
Purchase 66,00,000 79,20,000 92,40,000Add: opening stock - - -Add: Direct WagesSkilled Workers 2,88,000 3,45,600 4,03,200Unskilled workers 2,16,000 2,59,200 3,02,400Add: Direct ExpensesElectricity 1,68,000 2,01,600 2,35,200Packing 84,000 1,00,800 1,17,600Fuel 1,20,000 1,44,000 1,68,000Prime Cost(A) 74,76,000 89,71,200 1,04,66,400
Factory OverheadSupervisors 60,000 60,000 60,000Production 96,000 96,000 96,000Maintanance eng 48,000 48,000 48,000
Repair & maintance 24,000 28,800 33,600Insurance of machinary 60,000 72,000 84,00020% Benefits labour 1,80,000 2,16,000 2,52,000Dep. On land 75,000 75,000 75,000Dep. On mach. 17,50,000 17,50,000 17,50,000Dep. On building 78,000 78,000 78,000
Factory cost(B) 23,71,000 24,23,800 24,76,600
Office Overhead 1st Year 2nd Year 3rd Year
Accountant 42,000 42,000 42,000Computer Operator 30,000 30,000 30,000Postage & Stationary 24,000 28,800 33,600Telephone 72,000 86,400 1,00,800Electricity 1,20,000 1,44,000 1,68,000Dep on Furniture 1,5000 1,5000 15,000
Office Cost (C) 3,03,000 3,46,200 3,89,400
Selling & Distribution
Salary to sales Manager 96,000 96,000 96,000Store Keeper 24,000 24,000 24,000Transportaion 1,20,000 1,44,000 1,68,000Sales Expense 60,000 72,000 84,000Advertising & publicity 60,000 72,000 84,000
Selling & distributionExp. 3,60,000 4,08000 4,56,000
A+B+C+D 1,05,10,000 1,21,49,200 1,37,88,400Int. on capital 14,17,307 12,09,291 10,01,276Cost of production 1,19,27,307 1,33,58,491 1,47,89,676
Operating Statement
1st Year 2nd Year 3rd Year
Sales 1,62,00,000 1,94,40,000 2,26,80,000
Purchase 66,00,000 79,20,000 92,40,000Add: openingStock - - -Add: Direct WagesSkilled Workers 2,88,000 3,45,600 4,03,200Unskilled workers 1,16,000 2,59,200 3,02,400Add: Direct ExpElectricity 1,68,000 2,01,600 2,35,200Packing 84,000 1,00,800
1,17,600Fuel 1,20,000 1,44,000 1,68,000 Prime Cost 74,76,000 89,71,200 1,04,66,400
Add:Factory Cost 23,71,000 24,23,800 24,76,600Office Cost 3,03,000 3,89,400 3,89,400Selling expense 3,60,000 4,08,000 4,56,000
1,05,10,000 1,21,49,200 1,37,88,400Add:
Interest on capital 14,17,307 12,09,291 10,01,276
Cost of Production 1,19,27,307 1,33,58,491 1,47,89,676
1st Year 2nd Year 3rd Year
EBIT 42,72,693 60,81,509 78,90,324-Interest on capital 14,17,307 12,09,291 10,01,276
EBT 28,55,386 48,72,218 68,89,048-Income tax at( 33.26% ) 9,49,701 16,20,500 22,91,297
Profit 19,05,685 32,51,718 45,97,751