The document outlines the costs to produce a shirt which totals to Rs. 175. It then lists the capital structure of the company which includes Rs. 1.5 crore in owned capital, Rs. 20 lakh in FDI, and Rs. 30 lakh in Indian investment. Sales are projected at Rs. 11.25 lakh for 5000 shirts at Rs. 225 each with a gross profit of Rs. 3.7 lakh after costs of Rs. 7.55 lakh. Key risks are listed as competitors, natural calamities, import/custom law changes, and duty changes. The break even point is calculated as 4500 shirts.

11. Material 60rs
Cuff and collar 30rs
Thread 05rs
Stitching 50rs
Buttons 10rs
Ironing 05rs
Package 05rs
Other 10rs
Total
cost
per
shirt
Rs.
175

14. OWNED CAPITAL
1500000rs.
FDI 200000rs
Indian Investment
300000rs

16. Units Rupees
Sales 5000 * 225 11,25,000
Cost of Sales 7,55,000
Gross Profit 3,70,000
Fixed Expenses
Salaries 170,000
Rent 40,000
Utilities 10,000
Phone 5,000
Office 5000
Advertisement
Insurance
5000
1000
Total Fixed Expense 241000
Dep 5000
Net profit 236000

17.  THE RISK FACTOR IS THE COMPITETORS
 NATURAL CALAMITIES
 Changes in the import law
 Customs Formalities
 Changes In the Custom Duties

18.  BREAK EVEN POINT IS 4500 shirts
BEP = fixed cost+depreciation
profit margin per unit
220000+5000
50