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Cash Flow Analysis

Monthly cash flow projections and working capital requirements.

Financing Structure

ComponentAmount (₹)Percentage
Loan Amount (Debt)33,05,57,50070%
Equity Amount14,16,67,50030%
Total Investment47,22,25,000100%

Loan Terms

ParameterValue
Loan Amount₹33.06 Cr
Interest Rate12% p.a.
Tenure7 years
Monthly EMI₹55,09,292
Annual Debt Service₹6.61 Cr

Monthly Cash Flow Template (Year 1)

Cash Inflows (₹ Lakhs)

CategoryJanFebMarAprMayJun
Revenue95110125140155165
Loan Proceeds3,30600000
Equity Capital1,41700000
Total Inflows4,817110125140155165

Cash Outflows (₹ Lakhs)

CategoryJanFebMarAprMayJun
Equipment Purchase19700000
Fixed Costs545454545454
Variable Costs (45%)435056637074
Loan Repayment05555555555
Total Outflows295159166173179184

Net Cash Position (₹ Lakhs)

MetricJanFebMarAprMayJun
Net Cash Flow4,523-49-41-33-24-19
Cumulative Cash4,5234,4744,4334,4004,3764,357

Working Capital Requirements

Total Working Capital: ₹2,10,28,500

ComponentAmount (₹)Purpose
Accounts Receivable90,28,5001 month revenue (30-day credit)
Inventory (Fuel/Parts)45,00,0002-month consumption buffer
Advance to Operators25,00,000Wage advances and incentives
Cash Buffer50,00,000Emergency reserves, seasonal needs

Cash Flow Seasonality

Agricultural equipment rental follows seasonal patterns:

SeasonMonthsExpected Utilization
Peak (Harvest)Oct-Jan140-160%
NormalFeb-May, Aug-Sep100%
Low (Monsoon)Jun-Jul60-70%

Year 1 Cash Flow Summary

QuarterRevenue (₹ Cr)Expenses (₹ Cr)Net Cash (₹ Cr)
Q13.305.20-1.90
Q24.605.50-0.90
Q31.534.80-3.27
Q41.404.50-3.10
Full Year10.8320.00-9.17

Note: Year 1 includes initial capital deployment and ramp-up period

Cash Reserve Policy

Reserve TypeTarget AmountPurpose
Operating Reserve₹1.5 Cr3 months fixed costs
Emergency Fund₹50 LUnexpected repairs, claims
Seasonal Buffer₹1.0 CrLow season working capital
Total Reserves₹3.0 Cr