Introduction

Foreign Tourist Arrivals (FTAs) increased to 8.36 million in January-October 2018, achieving a growth rate of 6.20 per cent year-on-year.The travel & tourism sector in India accounted for 8 per cent of the total employment opportunities generated in the country in 2017, providing employment to around 41.6 million people during the same year. The number is expected to rise by 2 per cent annum to 52.3 million jobs by 2028.International hotel chains are increasing their presence in the country, as it will account for around 47 per cent share in the Tourism & Hospitality sector of India by 2020 & 50 per cent by 2022. Among the most distinctive features of India are its rivers, which holds the highly religious importance among its people. Covering the vast geographical area of 328 million heactares, Indian rivers have been an important reason for the rural prosperity of India. Carrying a wider importance in cultural, economical, geographical as well as religious development, the numerous river of India is of great value in India. The rivers in India are considered as God and Goddess and are even worshiped among the Hindus. They provide tourists a wonderful insight into the historical, cultural and traditional aspect of India. India is a land of pulsating coastlines, golden beaches and swift rivers and thus can offer you every kind of water sport you can desire.

Product / Services & process

The proposed activity is in tourism industry. The firm is focusing on giving unique experience to the tourists through water sports, beside that they are arranging water based sport and activities which ignites the fun and happiness among the tourists. The business idea is great and has huge & tremendous scope now and in the coming years.

Water Sports Activities:

M/s. Maravoor River Bird proposes to start water sports in Maravoor which includes skiing and kayaking. The water temperatures are 26°C-28°C degrees all year round. It is truly a paradise for all type of water activities. Water Sports Centre can provide you with a whole range of activities like Jet Ski, Kayak, Banana Ride, Fly Fish Ride and Bumper Ride.

Water Skiing:

Water skiing (also waterskiing or water-skiing) is a surface water sport in which an individual is pulled behind a boat or a cable ski installation over a body of water, skimming the surface on two skis or one ski. The sport requires sufficient area on a smooth stretch of water, one or two skis, a tow boat with tow rope, three people (depending on state boating laws), and a personal flotation device. In addition, the skier must have adequate upper and lower body strength, muscular endurance, and good balance.

Image result for water skiing

Kayaking:

Kayaking is the use of a kayak for moving across water. It is distinguished from canoeing by the sitting position of the paddler and the number of blades on the paddle. A kayak is a low-to-the-water, canoe-like boat in which the paddler sits facing forward, legs in front, using a double-bladed paddle to pull front-to-back on one side and then the other in rotation. Most kayaks have closed decks, although sit-on-top and inflatable kayaks are growing in popularity as well.

Image result for kayaking

Jet Ski:

Jet Ski is the brand name of a personal water craft (PWC) manufactured by Kawasaki, a Japanese company. The term is often used generically to refer to any type of personal watercraft used mainly for recreation, and it is also used as a verb to describe the use of any type of PWC.

Image result for jet ski

Banana Boat:

A banana boat (or water sled), is an unpowered, inflatable recreational boat meant to be towed. Different models usually accommodate three to ten riders sitting on a larger, main tube and resting their feet on two laterally flanking tubes which stabilize the boat. The main tube is often yellow and banana-shaped. Some models have two main tubes.

Image result for banana boat ride

Fly Fish Ride:

The Most Exciting Fly Fish is the one of marine sport activity, by riding a flat rubber boat which is pulled by a speed boat. It flies to dash against the wind sweeping that it real fly on the seawater. It is a great adventure by flying like fish jumping on the seawater with high boat speed. You will enjoy the attractive adventure like Fly Fish with the professional Fly Fish Guide who accompany you on each flying and the high quality safety equipment that ensure your experience are memorable one.

Image result for fly fish ride

Bumper Boat:

Bumper boats are an amusement park ride that uses inner tubeshaped watercraft that can be steered by the rider. Some are driven by electric motors, some by gasoline engines, and some require the rider to propel the craft by pedaling. Most are equipped with water guns for duels with other riders. Bumper boat attractions can commonly be found in places such as amusement parks, carnivals, fairs, family fun centers, and theme parks.

Safety Equipments to be provided

Life Jackets(Adult/Kids)
Ring Buoy
Nylon Rope
First Aid Kits
Rescue Tube
CCTV for safety surveillance
Fire extinguishers
Doctor on call
Speed boat for rescue
Trained life guards
Oxygen cylinder

Market potential & Strategy

The Indian tourism and hospitality industry has emerged as one of the key drivers of growth among the services sector in India. Tourism in India has significant potential considering the rich cultural and historical heritage, variety in ecology, terrains and places of natural beauty spread across the country. Tourism is also a potentially large employment generator besides being a significant source of foreign exchange for the country. India is the most digitally-advanced traveller nation in terms of digital tools being used for planning, booking and experiencing a journey, India’s rising middle class and increasing disposable incomes has continued to support the growth of domestic and outbound tourism. India’s travel and tourism industry has huge growth potential. The tourism industry is also looking forward to the expansion of E-visa scheme which is expected to double the tourist inflow to India. India's travel and tourism industry has the potential to expand by 2.5 per cent on the back of higher budgetary allocation and low cost healthcare facility. India is a large market for travel and tourism. It offers a diverse portfolio of niche tourism products - cruises, adventure, medical, wellness, sports, MICE, eco-tourism, film, rural and religious tourism. India has been recognized as a
destination for spiritual tourism for domestic and international tourists.Total contribution by travel and tourism sector to India’s GDP is expected to increase from Rs 15.24 trillion (US$ 234.03 billion) in 2017 to Rs 32.05 trillion (US$ 492.21 billion) in 2028. India was ranked 7th among 184 countries in terms of travel & tourism’s total contribution to GDP in 2017. Travel and tourism is the third largest foreign exchange earner for India.

The firm plans to give wide publicity in the socialmedia and also through the booking agents. It focuseson online promotion and offline. Online helps the firm to attract customers from far places and offline focuses on the state itself. Pleasure and recreation are two important motivations that make people travel. Pleasure travelers are those who travel for the purpose relaxation and recreation. For recreation purposes, people generally prefer to travel to water based spots, hillstations, and mountains. But here the concept is entirely new and give the tourists a new feel. Pleasure tourists get involved in wide range of outdoor activities such as speed boats, food courts, water skiing, shopping, and socializing. There has been an up market trend in tourism over he last few decades. Tourists have high levels of disposable income, considerable leisure time, are well educated, and have sophisticated tastes. There is now a demand for better quality products, which has resulted in a fragmenting of the mass market for our business.

Project at a glance

Name & Address of Unit

Water sports

Address

Details of unit

Email	:	[email protected]
Phone	:	00000
Constitution	:	Proprietership
Total project cost	:	*******
Fixed Capital	:	*******
Working Capital	:	*******
Total Bank loan	:	*******
Promoter(s) contribution	:	*******
Term loan	:	*******
Working capital loan	:	*******

Name & address of promoter(s)

Name		: your name
Address		: address
Phone		: 0000000
Designation		: Proprietor
E-mail		: [email protected]

Project Feasibility Ratios

Debt Service Coverage Ratio (Average)

:1.87

Current ratio (Average)

:2.63

	Year 1	Year 2	Year 3	Year 4	Year 5
Current ratio	1.53	2.06	2.62	3.19	3.76
Quick ratio	1.13	1.56	2.10	2.64	3.18
Interest coverage ratio	3.87	5.55	7.00	9.48	14.71
Debt equity ratio	2.863	2.080	1.528	1.020	0.542
TOL/TNW	3.02	1.45	0.79	0.43	0.21
DSCR	1.65	1.86	1.90	1.94	1.97
Gross profit Sales Percentage %	29.23 %	28.54 %	28.18 %	27.86 %	27.50 %
Net profit Sales Percentage %	10.84 %	10.56 %	11.10 %	11.57 %	11.90 %
BEP in % of installed capacity %	49.90 %	27.12 %	27.12 %	27.12 %	27.12 %
BEP in sales of Rs	2,620,800.00	1,840,695.65	1,972,173.91	2,103,652.17	2,235,130.43
Return On Capital Employed	0.26	0.34	0.34	0.33	0.33

Project Feasibility graph

Net profit Sales %

Quick ratio

Revenue v/s Expense

Expense Splitup

Project Cost

Sl. no	Item	Amount Rs
1	Land Development	*******
2	Water Sports	*******
3	Computer, CC TV, Office Furniture & Office building	*******
4	Ambulance	*******
5	Electrification and Approval	*******
6	Preliminary Expense	*******
7	Contingencies	*******
8	Working Capital	*******
	Total	*******

Working Capital Computation

Sl. no	Item	Amount Rs
1	Consumables / stock in hand	*******
2	Work in progress	*******
3	Finished goods	*******
4	Working expense.	*******
5	Receivables/Sundry debtors	*******
6	Payables	*******
7	Total working capital	*******
8	Own Contribution	*******
9	Working capital loan	*******

Annual Sales / Revenue

Sl. no	Item	Rate		Quantity	Unit	Total Rs
1	Sales	*******	X	744000	Rupees	*******
	Total					*******

Total Yearly Expense

Sl. no	Item	Amount Rs
1	Salary	*******
2	Admin & Office Staff	*******
3	Repair & Maintenance	*******
4	Electricity	*******
5	Office expense	*******
6	Purchase	*******
7	Marketing & Advertisement	*******
8	Professional Charges	*******
9	Telephone Charges	*******
	Total	*******

Application of Fund

Sl. no	Item	Subsidy %	No.	Rate	Amount Rs
1	Land Development	*******	1	*******	*******
2	Water Sports	*******	1	*******	*******
3	Computer, CC TV, Office Furniture & Office building	*******	1	*******	*******
4	Ambulance	*******	1	*******	*******
5	Electrification and Approval	*******	1	*******	*******
6	Preliminary Expense	*******	1	*******	*******
7	Contingencies	*******	1	*******	*******
	Total Investment				*******
	Total Subsidy				*******
	Net Investment				*******

Means of Finance

Sl. no	Item	Amount
1	Term Loan	*******
2	Working capital Loan	*******
3	Total loan	*******
4	Term Loan contribution	*******
5	Working capital contribution	*******

Profitability Statement

		Year 1(!*)	Year 2	Year 3	Year 4	Year 5
Revenue from operation
Sales	15.93	*****	*****	*****	*****	*****
Add :
Closing stock		*****	*****	*****	*****	*****
Total		*****	*****	*****	*****	*****
Less :
Opening stock		*****	*****	*****	*****	*****
Stock purchase	7.20	*****	*****	*****	*****	*****
Salary	3.60	*****	*****	*****	*****	*****
Repairs and maintenance charges	0.24	*****	*****	*****	*****	*****
gas	0.12	*****	*****	*****	*****	*****
ELECTRICITY bill	0.12	*****	*****	*****	*****	*****
Total		*****	*****	*****	*****	*****
Gross profit		*****	*****	*****	*****	*****
Less :
Rent	0.12	*****	*****	*****	*****	*****
Telephone/Postal &internet charge	0.12	*****	*****	*****	*****	*****
Total		*****	0*****	*****	*****	*****
Depreciation		*****	*****	*****	*****	*****
Interest on TL		*****	*****	*****	*****	*****
Interest on WC		*****	*****	*****	*****	*****
Total		*****	*****	*****	*****	*****
Profit before tax		*****	*****	*****	*****	*****
Income Tax		*****	*****	*****	*****	*****
Profit after tax		*****	*****	*****	*****	*****

Cash flow statement

Cash Inflow	Pre operative period	Year 1	Year 2	Year 3	Year 4	Year 5
Capital	0.63	*****	*****	*****	*****	*****
Subsidy	*****	*****	*****	*****	*****	*****
Termloan	*****	*****	*****	*****	*****	*****
Profit before tax with interest	*****	*****	*****	*****	*****	*****
Increase in WC loan	*****	*****	*****	*****	*****	*****
Depreciation	*****	*****	*****	*****	*****	*****
Increase in Current liability	*****	*****	*****	*****	*****	*****
Total Cash Inflow	*****	*****	*****	*****	*****	*****
Cash Outflow
Fixed Assets	*****	*****	*****	*****	*****	*****
Increase in Current asset		*****	*****	*****	*****	*****
Interest on TL	*****	*****	*****	*****	*****	*****
Interest on WC	*****	*****	*****	*****	*****	*****
Income Tax	*****	*****	*****	*****	*****	*****
Decrease in Term loan		*****	*****	*****	*****	*****
Drawing	*****	*****	*****	*****	*****	*****
Total Cash Outflow	*****	*****	*****	*****	*****	*****
Opening balance	*****	*****	*****	*****	*****	*****
Net Cashflow	*****	*****	*****	*****	*****	*****
Closing balance	*****	*****	*****	*****	*****	*****

Balance sheet

Liability	Pre operative period	Year 1	Year 2	Year 3	Year 4	Year 5
A. Share holders funds
Capital	*****	*****	*****	*****	*****	*****
Reserve & Surplus	*****	*****	*****	*****	*****	*****
B.Non current Liabilities
Termloan	*****	*****	*****	*****	*****	*****
C.Current Liabilities
Working capital loan	*****	*****	*****	*****	*****	*****
Account payable		*****	*****	*****	*****	*****
Total Liability	*****	*****	*****	*****	*****	*****
Asset
A. Non current Assets
Fixed Assets	*****	*****	*****	*****	*****	*****
B. Current Assets
Inventory	*****	*****	*****	*****	*****	*****
Trade receivables	*****	*****	*****	*****	*****	*****
Cash and cash equivalence	*****	*****	*****	*****	*****	*****
Total Asset	*****	*****	*****	*****	*****	*****

Repayment of Term loan

Year	Installment	Outstanding at the beginning	Principal repayment	Interest	Amount paid	Outstanding at the end
1	1	*****	*****	*****	*****	*****
1	2	*****	*****	*****	*****	*****
1	3	*****	*****	*****	*****	*****
1	4	*****	*****	*****	*****	*****
1	5	*****	*****	*****	*****	*****
\|	\|	\|	\|	\|	\|	\|
\|	\|	\|	\|	\|	\|	\|
5	56	*****	*****	*****	*****	*****
5	57	*****	*****	*****	*****	*****
5	58	*****	*****	*****	*****	*****
5	59	*****	*****	*****	*****	*****
5	60	*****	*****	*****	*****	*****

Debt Service Coverage Ratio

Particulars	Year 1	Year 2	Year 3	Year 4	Year 5
Receipts
a).Net Profit	*****	*****	*****	*****	*****
b).Depreciation	*****	*****	*****	*****	0.30
c).Interest on termloan	*****	*****	*****	*****	*****
Total	*****	*****	*****	*****	*****
Repayments
a).Loan Principal	*****	*****	*****	*****	*****
b).Interest on termloan	*****	*****	*****	*****	*****
Total	*****	*****	*****	*****	*****
DSCR	*****	*****	*****	*****	*****

Depreciation

Particulars	Rate	Year 1	Year 2	Year 3	Year 4	Year 5
Building	*****	*****	*****	*****	*****	*****
Less Depreciation		*****	*****	*****	*****	*****
Written down value		*****	*****	*****	*****	*****
Computers/ Printers /Photocopier/Electronic gadget	00	*****	*****	*****	*****	*****
Less Depreciation		*****	*****	*****	*****	*****
Written down value		*****	*****	*****	*****	*****
Furniture & fixtures	00	*****	*****	*****	*****	*****
Less Depreciation		*****	*****	*****	*****	*****
Written down value		*****	*****	*****	*****	*****
Racks & storage/Interior works	00	*****	*****	*****	*****	*****
Less Depreciation		*****	*****	*****	*****	*****
Written down value		*****	*****	*****	*****	*****
new item	00	*****	*****	*****	*****	*****
Less Depreciation		*****	*****	*****	*****	*****
Written down value		*****	*****	*****	*****	*****
new	00	*****	*****	*****	*****	*****
Less Depreciation		*****	*****	*****	*****	*****
Written down value		*****	*****	*****	*****	*****
Air-conditioning	00	*****	*****	*****	*****	*****
Less Depreciation		*****	*****	*****	*****	*****
Written down value		*****	*****	*****	*****	*****
Other investments	00	*****	*****	*****	*****	*****
Less Depreciation		*****	*****	*****	*****	*****
Written down value		*****	*****	*****	*****	*****
Total less depreciation		*****	*****	*****	*****	*****
Total written down value		*****	*****	*****	*****	*****

Conclusion

The project as a whole describes the scope and viability of the Trading industry and mainly of the financial, technical and its market potential.The project guarantee sufficient fund to repay the loan and also give a good return on capital investment. When analyzing the social- economic impact, this project is able to generate an employment of 5 and above. It will cater the demand of Trading and thus helps the other business entities to increase the production and service which provide service and support to this industry. Thus more cyclic employment and livelihood generation. So in all ways, we can conclude the project is technically and socially viable and commercially sound too.

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