| A. Cost | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Year 7 | Year 8 | 
                
                
                    | 1. Fixed Costs | 1.065 | --- | --- | --- | --- | --- | --- | --- | 
                
                
                    | 2. Recurring Costs | 1.124 | 1.124 | 1.124 | 1.124 | 1.124 | 1.124 | 1.124 | 1.124 | 
                
                
                    | Total | 2.189 | 1.124 | 1.124 | 1.124 | 1.124 | 1.124 | 1.124 | 1.124 | 
                
                
                    | 1. Income from sale of fish | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 | 
                
                
                    | 2. Net Income | -0.189 | 0.876 | 0.876 | 0.876 | 0.876 | 0.876 | 0.876 | 0.876 | 
                
                
                    | 3. NPV Costs | 7.444 |  |  |  |  |  |  |  | 
                
                
                    | 4. NPV Benefits | 11.449 |  |  |  |  |  |  |  | 
                
                
                    | 5. NPV | +4.005 |  |  |  |  |  |  |  | 
                
                
                    | 6. BCR | 1.54:1 |  |  |  |  |  |  |  | 
                
                
                    | D. IRR | >50 % |  |  |  |  |  |  |  | 
                
                
                
                
               
             
             
             Repayment Schedule
             
             
                
                    | Total financial Outlay | Rs 2.189 lakh | 
                
                
                    | Margin  (15%) | Rs 0.328 lakh | 
                
                
                    | Rate of interest | 12% | 
                
                
                    | Bank Loan | Rs 1.860 lakh | 
             
             
             
             
             
                
                    | Year | Net Income | Interest | Principal | Total | Bank loan | Net | DSCR | 
                
                
                    |  |  |  |  | outgo | O/S | Surplus |  | 
                
                
                    | 1 | 0.876 | 0.223 | 0.000 | 0.223 | 1.860 | 0.653 | 3.925 | 
                
                
                    | 2 | 0.876 | 0.223 | 0.265 | 0.488 | 1.595 | 0.388 | 1.795 | 
                
                
                    | 3 | 0.876 | 0.191 | 0.265 | 0.456 | 1.330 | 0.420 | 1.920 | 
                
                
                    | 4 | 0.876 | 0.160 | 0.265 | 0.425 | 1.065 | 0.452 | 2.063 | 
                
                
                    | 5 | 0.876 | 0.128 | 0.265 | 0.393 | 0.800 | 0.483 | 2.230 | 
                
                
                    | 6 | 0.876 | 0.096 | 0.265 | 0.361 | 0.535 | 0.515 | 2.427 | 
                
                
                    | 7 | 0.876 | 0.064 | 0.265 | 0.329 | 0.270 | 0.547 | 2.661 | 
                
                
                    | 8 | 0.876 | 0.032 | 0.270 | 0.302 | 0.000 | 0.574 | 2.896 | 
                
                
             
             
Repayment 8 years with one year grace on payment of principal.