1. Financial Analysis of Project
SI. Items I II III IV V VI VII VIII IX X XI XII XII XIV XV
No Year Year Year Year Year Year Year Year Year Year Year Year Year Year Year
1 Investment cost 16,95,575 - - - - - - - - - - - - - -
2 Capitalized cost - 1,64,752 - - - - - - - - - - - - -
3 Replacement - - - - - 10,000 - 9,000 - - 10,000 - - - -
cost
4 Working cost - 1.18 6.1 6.38 6.45 6.50 6.63 6.68 6.68 6.68 6.68 6.68 6.68 6.68 6.68
5 Gross income 0.24 6.08 11.68 11.68 11.68 11.68 11.68 11.68 11.68 11.68 11.68 11.68 11.68 11.68 11.68
6 Net income 0.24 4.9 5.58 5.3 5.23 5.18 5.05 5.05 5.05 5.05 5.05 5.05 5.05 5.05 5.05
7 Discount factor 0.870 0.756 0.658 0.572 0.497 0.432 0.376 0.327 0.284 0.247 0.215 0.619 0.619 0.619 0.619
@ 15 %
8 Annuity factor - - - - - - - - - - 0.619 0.619 0.619 0.619
9 Present worth of 14,75,150 12,4552 - - - 4,320 - 29,430 - - 2,150 - - - -
cost
10 Present worth of 0.20 3.7 3.67 3.03 2.59 2.23 1.89 1.63 1.42 1.23 1.07 3.095 3.095 3.095 3.095
Benefit
11 Net present 9,38,897
worth@15%
12 B:C ratio 1 : 1.79
Calculation of IRR

2. SI. Items I II III IV V VI VII VIII IX X XI XII-XV
No Year Year Year Year Year Year Year Year Year Year Year Year
1 Investment cost 16,95,575
2 Capitalized 1,64,752
cost
3 Replacement 10,000 90,000 10,000
cost
4 Net income 24,000 4.9 5.5 5.3 5.23 5.18 5.05 5.0 5.0 5.0 5.0 5.0
5 Discount factor 13,56,460 10,5441
@ 15 %
6 Present worth 14,92,730
of cost
7 Present worth 14,77,441
of Benefit