Rural Water Supply Scheme — Group 14 (38 villages)

Profit bridge — financing lens

Expected operating profit before financing

₹15.04 Cr16.0%

= gross profit to date ₹8.10 Cr + remaining work ₹43.37 Cr × planned 16% margin

Borrowing interest & fees incurred Realised

₹0

Forecast borrowing interest to repayment Forecast

₹0

Revised profit after financing

₹15.04 Cr16.0%

Illustrative collection loss Illustrative

−₹11.7 L

Probability-weighted penalties & write-offs Illustrative

₹0

Profit after illustrative losses Illustrative

₹14.92 Cr15.9%

The baseline margin already includes direct costs (materials, subcontract, site payroll, equipment). It excludes financing, head-office overheads and company term-loan interest, so the deductions above are not double counted. Retention is timing, not cost.

• Financing lens: Falls below the 8% target: not calculable — no borrowing is attributable to this project, so delays add no interest. Breaks even: not calculable — no borrowing is attributable to this project, so delays add no interest.
• Opportunity lens: Falls below the 8% target: not within 3 years of further delay. Breaks even: not within 3 years of further delay.