A Study on Business of Sworgadwari Drinking Water Ghorahi, Dang

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Executive Summary 
This is the age of competition and the competition exists in each and every field. Due to the over population and deforestation the water resources are being polluted and dry. As a result the people are lacking the fresh and pure water and are becoming the victims of different water borne diseases. Keeping these things in the mind different water business are established and establishing in Nepal and is a great competition in this business too. Among them one of the water business established in Dang is Sworgadwari Drinking Water (SDW). 
This business was established and registered in Office of Cottage and Small Industries in Falgun 19, 2065. This concept was of Mr. Dharmendra K.C. and registers this office as a Private Firm. This business is the first and oldest drinking water established in Dang with the capital of Rs. 3590380/- in the territory of 11 Dhur with 8 workers and the electricity capacity of 20 H.P. 
SDW is established with the aim of providing the pure and safe drinking water to the people especially to the local people. And its products are also being consumed by customers in different parties, seminars, schools etc. 
At the time of establishment it takes the loan of Rs. 500000/- from the bank and made a sale of 10000 cartoons in the year 2065. But at the beginning it faces a loss of Rs. 100000/-. Then after in fiscal year 2067/2068 it made the sales of 35000 cartoons and is able to make a profit of Rs. 675000/-. Similarly in compared to jar water the sale of bottled water is high. 
In this way, SDW is progressing day by day. But due to the entrance of its threats and competitors it has become a great challenge to the SDW for the business. But due to the purity and quality of the water till now there is no any effect on the aggregate sales of SDW. And the business of SDW in Ghorahi is satisfactory, challenging and is also growing day by day. 

Registered Bottled Water Businesses in Dang 
S.N 
Name & Add. Of the Industry 
Name Of the Proprietor 
Class 
Capital 
Production Capacity (Rs) 
Workers 
Proprietors 
H.P 
Remarks 
Fixed 
Current 
Total 
M 
F 
M 
F 
1 
Shree Shairam Drinking Water, Chailahi 9 
Dhurba Kumar Shrestha 
3'Ka' Small 
7619000 
1881000 
9500000 
33696000 
25 
- 
5 
- 
25 
Pvt. Ltd 
2 
Kharel Mineral Water Industry, Ghorahi 10 
Rishiram Kharel 
3'Ka' Small 
1900000 
600000 
2500000 
2500000 
13 
- 
1 
- 
15 
Private 
3 
Sworgadwari Drinking Water, Ghorahi 10 
Dharmendra K.C. 
3'Ka' Small 
2616280 
974100 
3590380 
5362500 
8 
- 
1 
- 
20 
Private 
4 
Rapti Drinking Water, Tulsipur 1 
Khemraj Oli 
3'Ka' Small 
2725000 
755752 
3480752 
8800000 
9 
- 
3 
- 
30 
Sole 
Proprietor 
Source: Official Report of Office of Cottage and Small Scale Industry, Dang 

Chapter 1 
Introduction 
1.1 Background Information 
1.1.1 Water 
Water is one of the most essential natural resource that is given by the nature and in which the people didn’t have to pay any cost for its use. It is the most abundant compound on Earth’s surface, covering about 71%. Water is a chemical substance with the chemical formula H2O. Its molecule contains one oxygen and two hydrogen atoms connected by covalent bonds. The chemical name for the water is Dihydrogen monoxide, though it is almost never used. 
Water is vital for all known forms of life. On Earth, 96.5% of the planet's water is found mostly in oceans; 1.7% in groundwater; 1.7% in glaciers and the ice caps of Antarctica and Greenland; a small fraction in other large water bodies, and 0.001% in the air as vaporclouds (formed of solid and liquid water particles suspended in air), and precipitation. Only 2.5% of the Earth's water is fresh water, and 98.8% of that water is in ice and groundwater. Less than 0.3% of all freshwater is in rivers, lakes, and the atmosphere, and an even smaller amount of the Earth's freshwater (0.003%) is contained within biological bodies and manufactured products. This can be shown in the given figure: 
 
According to the science, much of the universe’s water is produced as a byproduct of star formation. When stars are born, their birth is accompanied by a strong outward wind of gas and dust. When these outflows of material eventually impact the surrounding gas, the shock waves that are created compress and heat the gas. The water observed is quickly produced in this warm dense gas. Earth's approximate water volume (the total water supply of the world) is 1,338,000,000 km3 (321,000,000 mi3). 
Similarly water forms an essential part of every human being. After air, water is the most important necessity for life. Water plays a number of functions for the body. It serves as the body’s transportation system, it acts as a lubricant, it regulates the body temperature etc. The eulogy for water is an unending thing. In fact, more than 2/3rd of the human body is made of water. The importance of water for human body can be well accessed from the fact that if the amount of water is our body is reduced by just 1-2%, we feel very thirsty. If it’s reduced by 5%, our skin will shrink and we will have difficulty moving our muscles and if it’s reduced by 10%, we will die. A normal human being requires on an average needs 2-3 liters of water every day. Not only this, water too has some other properties some of them are mentioned below: 
  • Taste and odor: Water doesn’t have any taste. Humans and other animals have developed senses that enable them to evaluate the portability of water by avoiding water that is too salty or putrid. The taste of spring water and mineral water, often advertised in marketing of consumer products, derives from the minerals dissolved in it. However, pure H2O is tasteless and odorless. 
  • Soluble: Water is soluble. It can be soluble in every substance. 
  • Color: Water doesn’t have any color. However by adding different colors later it can be given some certain colors but pure H2O doesn’t have any color. 
  • Shape and size: Water doesn’t have any shape and size. It can be of shape in which it is kept and it doesn’t have any size too. 
Thus, in simple words, we can say that, water is a chemical substance with molecular formula of H2O and also having the characteristics of taste, color, shape, size, smell and so onIt is the most important necessity for life after air. It is also the base of living to each and every living being. It is also important for the functioning of the body where it occupies the 75% in the body. 
1.1.2 Water Resources in Nepal 
Although Nepal is a developing and poor country and also a land-locked country, it is second richest country in the water resources in the world after Brazil and first in Asia. Nepal is also a mountainous country and therefore most of the resources of water in Nepal are glaciers, rivers, lakes and so on. Due to the huge and large mountains here the rivers flow all the year. Koshi, KarnaliTrishuliNarayaniKarnaliRapti and so on are some of the big rivers of Nepal. Due to such rivers Nepal is generating huge amount of Hydro Power for the electricity and is also using the water for the irrigation and other so many uses. 
Similarly, Nepal is also full of dense forests. There is one saying too: “Green Forests, the Wealth of Nepal. So, due to the existence of dense and huge forests the other resources like surface water, ground water etc are also the sources of water. 
Although there are such big and many sources of water in Nepal only few is good for the drinking purpose. Most of the people are lacking safe and pure drinking water. 

1.1.3 Drinking Water 
Drinking water is water pure enough to be consumed or used with low risk of immediate or long term harm. In most developed countries, the water supplied to households, commerce and industry is all of drinking water standard, even though only a very small proportion is actually consumed or used in food preparation. 
As we know that water plays a number of functions for the body. It serves as the body’s transportation system, it acts as a lubricant, it regulates the body temperature etc. The eulogy for water is an unending thing. In fact, more than 2/3rd of the human body is made of water. The importance of water for human body can be well accessed from the fact that if the amount of water is our body is reduced by just 1-2%, we feel very thirsty. If it’s reduced by 5%, our skin will shrink and we will have difficulty moving our muscles and if it’s reduced by 10%, we will die. But although this fact is known by most of the people, most of the population is lacking safe and pure drinking water. So with the aim of providing pure and safe drinking water, the bottled water was developed world wide. 

1.1.4 Bottled Water 
Bottle water is the drinking water, carbonated water, mineral water, distilled water, spring water which is packed in a bottle either in a plastic or glass bottle. The size of the bottles varies from small single serving bottles to large carboys for water coolers. The global bottled water sales have increased dramatically over the past several decades, reaching the valuation of around $60billion and a volume of more than 115,000,000cubic meters in 2006A.D. In Asia, Indonesia is the largest and the oldest market for bottled water. In India, bottled water is still not perceived as a product for masses though; the scene is changing slowly. 
1.1.4.a Short History of Bottled Water 


In ancient times, the Egyptians devised a number of filtration systems to make use of the Nile’s salty waters. On the wall of Amenopthis II’s tomb at Thebes (dated 1450 BCE), Nile water is depicted being siphoned through and clarified by a series of clay pots. 
The Roman Empire built an extensive aqueduct system, an ambitious feat of engineering not surpassed until the twentieth century. At Rome’s peak, eleven aqueducts served the city. The Romans were discriminating about water quality and judged each source by the transparency and taste of its water. Aqua Marcia, which drew water from the Anio River 57 miles (92 km) away, was regarded as the aqueduct with the finest water. Pliny the Elder claimed its water was also the coldest. The next best water came from a spring 14 miles (23 km) to the north, carried by the Aqua Viro, which today ends at the Trevi Fountain. Other aqueducts, such as the Aqua Anio Novus and Aqua Anio Vetus (Tivoli), also fed off the Anio River but were regarded as slightly muddy. 
With personal hygiene becoming a concern in late eighteenth century Europe, visits to mineral springs, to drink or bathe in the curative waters, became fashionable. The trend was set by the wealthy, who could afford to "take the waters". 
Some of these destinations gained fame as "water hospitals" among them Contrex in France and Fiuggi in Italy. Since the early eighteenth century, water from both these springs was thought to be beneficial to kidney stones. By the nineteenth century, numerous spa resorts were attracting the infirm and the idle vacationer. Many of these resorts and springs live on today as familiar European brand names: Evian, San Pellegrino, Perrier, Vittel, Vöslauer, Spa, BorsecChaudfontaine, Harrogate, and many more. 
Many well-known curative waters have been distributed throughout Europe as luxury drinks since ancient Roman times. At first, the waters were typically free; the only cost was shipping. But the owners of the now-famous spas discovered they could earn revenue by selling the water for off-site use. This mineral water was sold in stoneware jars, porcelain demi-jars, and, later, glass containers and bottles. 
Water emerges with the added bonus of natural carbonation from many famous sources (Vichy Catalan, FerrarelleWattwillerApollinaris, and Perrier, for example). Artificial carbonation became possible in the late seventeenth century. The southwest German town of Niederselters, source of naturally carbonated curative water, is the namesake for "Selters Water," or seltzer, as it became known. 
Commercial exploitation of water sources began in France. Evian first opened a thermal bath on the private estate of the king of Sardinia in 1824. The king authorized sales of the water two years later, and a company was formed in 1829 to sell the water. It was first bottled in earthenware; Evian did not begin bottling in glass until 1920. 
While marching to Rome in 218 BCE, Hannibal used the Perrier spring in the south of France. Use of the spring remained free until 1863, when Napoleon III sold the rights to it. The spring’s namesake, Dr. Louis Perrier, and a local farmer bought the spa site in Vergèze in 1888 (Dr. Perrier gained full control of the site ten years later). Marketing the spring’s naturally carbonated water was the brainchild of St. John Harmsworth, who purchased the spring from Dr. Perrier after recuperating at the spa in 1903. Harmsworth named the spring after Perrier to lend it a sense of medical authority; the iconic green bottle was designed to reflect the Indian clubs or weighted skittles Harmsworth used for sport while convalescing. 
Other European countries soon followed the French in selling their waters. England introduced what’s thought to be its first bottled water, Malvern, at the Great Exhibition of 1851 in London. Germany’s Apollinaris received a red triangle award "an indication of outstanding quality"at a British trade show in 1892 and later registered the symbol as its trademark. San Pellegrino packed 35,343 bottles during 1899, the Italian water’s first year of sales; by 1908 it was being exported throughout the world, even to remote places like Peru, China, and Australia. 
1.1.4.b Bottled Water of Nepal 
Nepal is situated in the central region of the Greater Himalaya and it contains more of the world’s highest mountains than any other country. These include Makalu, Lhotse, Annapurna, Manaslu, Dhaulagiri and of course, Everest. As in Bhutan and Sikkim, the brief but heavy monsoon nourishes an abundance of exotic vegetation which cloak the hills with bamboo and a multitude of other plants, flowers and trees. Pleasant rural villages are linked by paths through paddy-fields, forest and yak-pasture, giving trekkers access to the foothills and mountains beyond. The firstly established bottled water of Nepal is Himalaya Spring Water, located at the foothills of the Langtang valley at 2,500 meters. 
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1.1.5 Sworgadwari Drinking Water 
1.1.5.a. Introduction 
According to the registered industries on Office of Cottage and Small Scale Industry out of 1617 Private Form, 20 Sole Proprietorship and 68 Private Limited, the number of registered drinking water of Dang are 4 including 2 of P.F, 1 of S.P and 1 of Pvt. Ltd. And other remaining 3 such types of business are under the process of registration and establishment. Among the registered drinking water of Dang, Sworgadwari Drinking Water is also one of them which are registered in the Office of Cottage and Small Scale Industry as a Private Form business in Falgun 19th of 2065 B.S. 
This business was registered in the name of Dharmendra K.C and is situated in Ghorahi Municipality, Ward No.10, Dang. This industry is the first and oldest drinking water business established for the very first time in the Dang district. This business was established by investing the capital of Rs. 3,590,380/- in the boundary of 11 Dhur with the workers of 8 having the capacity of 20 H.P of the electricity. 
According to the data provided by the Office of Cottage and Small Scale Industry, Dang, the number of registered drinking water industry with respective name and address of the proprietors and industries, class, capital, production capacity, workers, electricity consumed and remarks are shown in the table in the next page: 
Page Break 
  
Registered Bottled Water Businesses in Dang 
S.N 
Name & Add. Of the Industry 
Name Of the Proprietor 
Class 
Capital 
Production Capacity (Rs) 
Workers 
Proprietors 
H.P 
Remarks 
Fixed 
Current 
Total 
M 
F 
M 
F 
1 
Shree Shairam Drinking Water, Chailahi 9 
Dhurba Kumar Shrestha 
3'Ka' Small 
7619000 
1881000 
9500000 
33696000 
25 
- 
5 
- 
25 
Pvt. Ltd 
2 
Kharel Mineral Water Industry, Ghorahi 10 
Rishiram Kharel 
3'Ka' Small 
1900000 
600000 
2500000 
2500000 
13 
- 
1 
- 
15 
Private 
3 
Sworgadwari Drinking Water, Ghorahi 10 
Dharmendra K.C. 
3'Ka' Small 
2616280 
974100 
3590380 
5362500 
8 
- 
1 
- 
20 
Private 
4 
Rapti Drinking Water, Tulsipur 1 
Khemraj Oli 
3'Ka' Small 
2725000 
755752 
3480752 
8800000 
9 
- 
3 
- 
30 
Sole 
Proprietor 
Source: Official Report of Office of Cottage and Small Scale Industry, Dang 

1.1.5.b Reasons for establishing business 
Although Nepal is second richest country in water resources in the world and first in Asia, the Nepalese are facing a lot without pure, safe and adequate drinking water. Not only this, in the ancient time the population is low and the developmental works are also low. Due to less population and un-urbanization there were sufficient and adequate fresh drinking water. The water of anywhere like lakes, rivers, surface water, ponds, falls etc are pure and also are used as drinking purposes including many other uses. 
But as the time passed on the population of the country also increases rapidly and same happens in Dang. In the search of facility and high standard of life, people move to Dang and people destroy the forests for housing and many other facilities. But the main source of water is forest and due to deforestation the water resources become dry. Similarly the high population consumed water more and more and also due to the population the water resources are being polluted day by day. Due to the polluted water and dryness of the water resources people are suffering from the different kinds of skin, eye and many other diseases. 
Keeping these things in the mind, the proprietor Mr. Dharmendra K.C planned to start such a business that will reduce the growing problem of pure and safe drinking water for the people of the local community i.e. Rapti Zone. 

1.1.5.c Vision of the Business 
The Sworgadwari Drinking Water sets a vision of becoming a leading business for the supply of mineral water in Nepal and also to facilitate the people with pure and safe drinking water. 
1.1.5.d Mission of the Business 
This business’s mission is to become a best company for the supply of pure and safe mineral water. The business minds that providing the qualitative water and with low cost will help the business in achieving its vision. 


1.1.5.e Branches of Sworgadwari Drinking Water 
As this business is a private form, the company doesn’t have its branches but is delivering its products to hotels, offices, parties and so on, on the different areas of the Dang district. 

1.1.5.f Services provided by Sworgadwari Drinking Water 
As Sworgadwari Drinking Water is the first industry of Dang district established in 2065 B.S, it has been providing with a lot of services regarding to the water and according to the need and demand of the people. The various types of services provided by the industry are described below: 
a. Drinking Water: This is the main area of the business. Firstly this industry was established with the motive of providing sufficient, pure and safe drinking water to the people. It supplies the water to the different parts of the district and in different occasions like parties, seminars, meetings and even in offices too. 
b. Job Opportunities: Even though it is private form, the company is facilitating with the job opportunities to 8 people by providing them appropriate salaries. 
c. Economic Growth: This industry also helps in the economic growth and development of the country. The profit earned by the business is paid to the government in the form of tax that helps in the economic prosperity and growth of the country. 

1.2 Statement of Problem 
Drinking Water is one of the most basic essential and necessity of living for all the living beings after air. It serves as the body’s transportation system, it acts as a lubricant, it regulates the body temperature etc. The eulogy for water is an unending thing. In fact, more than 2/3rd of the human body is made of water. The importance of water for human body can be well accessed from the fact that if the amount of water is our body is reduced by just 1-2%, we feel very thirsty. If it’s reduced by 5%, our skin will shrink and we will have difficulty moving our muscles and if it’s reduced by 10%, we will die. 
Because of science and technology and keeping this thing in the mind the new concept for the first time for the purification of water was developed in Dang district and Mr. Dharmendra K.C established the drinking water named Sworgadwari Drinking Water. 
The main concerned point of this research is connected and focused towards the business of SDW that includes the overall business of SDW that is supply of pure water, price of the purified and bottled water and other services too provided by the SDW. And also for the fulfillment of the demand of management required by different organization and to develop the internal ability this research has been conducted. 

1.3 Objectives of the study 
The main objective of the study is to know and get the knowledge about the business that was started for the first time in Dang with the concept of purified drinking water i.e. SDW regarding its capital, cost, supply of water and many more things. 
Not only is this, being a student of BBA it is necessary to prepare a comprehensive, well-organized and presented report for graduation too. Similarly some points for the purpose of this study are mentioned below: 
  1. To know the position of SDW. 
  1. To know the process of establishing business like this. 
  1. To know the possibilities and challenges of the business. 
  1. To point out and suggest to the business and new entrants. 
  1. To know the purifying process of water done by SDW. 
  1. To show the change in profit earned by SDW from 2065-2068. 

1.4 Significance of the Study 
As the study is about the whole business of the Sworgadwari Drinking Water, it can be valuable and important guide and reference to the new entrants and also the people having the will and desire of establishing such type of business in Dang. 
Further it has the following significances: 
  1. This work is assigned by the PU, so for the partial fulfillment of the degree of BBA. 
  1. This report provides the sufficient information and also acts as a secondary source of data collection for the further research in related field. 
  1. It also acts as a guideline for preparing the small project reports. 
  1. It is useful to those who want to estimate the cost and other things necessary for the establishment of such type of business. 
  1. This report also helps us to apply the text that we had discussed in the research methodology of 4th Sem., practically. 

 1.5 Limitations of the Study 
As this research and study is concerned with the overall business of the SDW, there are many limitations regarding to this study and some of them are: 
  1. The research topic is vast so it may not cover all the topics clearly and details. 
  1. Due to the unavailability of sufficient references and resources, most of the data used are of secondary type in forms of reports of Office of Cottage and Small Scale Industry, business itself and other sources. 
  1. The project report has been prepared under the constraint of the limited time. Thus, it was not possible to analyze each and every aspect of the business. 
  1. Not only this, but due to the limited budget and capital there may be some mistakes and lacks. 
1.6 Organization of the Study: 
The study has been organized into three chapters, which are as follows: 
Chapter 1: Introduction 
      Background Information 
     Statement of the Problem 
      Objectives of the Study 
Significance of the Study 
       Limitation of the Study 
Review of Literature 
Hypothesis Formulation 
       Organization of the Study 
       Research Methodology 
        Sources of Data 
Data Collection Procedure 
Chapter 2: Data Presentation, Analysis and Major Findings 
     Data Presentation and Analysis 
     Major Findings 
Testing of Hypothesis 
Opportunities and Challenges 
Chapter 3: Summary, Conclusion and Recommendation 
     Summary 
    Conclusion 
     Recommendation  
1.7 Literature Review 
Water is one of the most essential natural resource that is given by the nature and in which the people didn’t have to pay any cost for its use. It is the most abundant compound on Earth’s surface, covering about 71%. Water is a chemical substance with the chemical formula H2O. Its molecule contains one oxygen and two hydrogen atoms connected by covalent bonds. The chemical name for the water is Dihydrogen monoxide, though it is almost never used. 
Water is vital for all known forms of life after air. On Earth, 96.5% of the planet's water is found mostly in oceans; 1.7% in groundwater; 1.7% in glaciers and the ice caps of Antarctica and Greenland; a small fraction in other large water bodies, and 0.001% in the air as vaporclouds (formed of solid and liquid water particles suspended in air), and precipitation. Only 2.5% of the Earth's water is fresh water, and 98.8% of that water is in ice and groundwater. Less than 0.3% of all freshwater is in rivers, lakes, and the atmosphere, and an even smaller amount of the Earth's freshwater (0.003%) is contained within biological bodies and manufactured products. 
Although Nepal is a developing and poor country and also a land-locked country, it is second richest country in the water resources in the world after Brazil and first in Asia. Nepal is also a mountainous country and therefore most of the resources of water in Nepal are glaciers, rivers, lakes and so on. Due to the huge and large mountains here the rivers flow all the year. Koshi, KarnaliTrishuliNarayaniKarnaliRapti and so on are some of the big rivers of Nepal. Due to such rivers Nepal is generating huge amount of Hydro Power for the electricity and is also using the water for the irrigation and other so many uses. 
Similarly, Nepal is also full of dense forests. There is one saying too: “Green Forests, the Wealth of Nepal. So, due to the existence of dense and huge forests the other resources like surface water, ground water etc are also the sources of water. 
But being such a rich in water resources, the people of Nepal are facing the problem of pure and safe drinking water. So with the motive of supplying the pure and safe drinking water, the purified and bottled water is developed in Nepal too. 
Nepal is situated in the central region of the Greater Himalaya and it contains more of the world’s highest mountains than any other country. These include Makalu, Lhotse, Annapurna, Manaslu, Dhaulagiri and of course, Everest. As in Bhutan and Sikkim, the brief but heavy monsoon nourishes an abundance of exotic vegetation which cloak the hills with bamboo and a multitude of other plants, flowers and trees. Pleasant rural villages are linked by paths through paddy-fields, forest and yak-pasture, giving trekkers access to the foothills and mountains beyond. The firstly established bottled water of Nepal is Himalaya Spring Water, located at the foothills of the Langtang valley at 2,500 meters. 
 Similarly with the same motive of providing the safe and pure drinking water Mr. Dharmendra K.C bring a concept of purifying the water in order to provide the safe and purified water that Dangali are lacking due to over population, pollution and many other factors. 

1.8 Hypothesis Formulation 
It is the tentative generalization of any phenomena. So before studying and analyzing the data and information some pre-assumed points are: 
  1. The business of SDW is growing day by day. 
  1. As it is the first drinking water in Dang, it may be the leading business in Dang without any threats. 
  1. The proprietor may burrow huge amount of loan from the bank or other lenders. 
  1. This business is also earning profit constantly. 
  1. The sales of the bottled water is high than the sales of the jar water. 

1.9 Research Methodology 
In order to obtain the data and to interpret and analyze some certain methods are used that helps to get both the qualitative and quantitative data. The study is based on appropriate methodology. 
1.9.1 Sources of Data 
For the success of the study, it includes both the primary and secondary sources of data collection. 
  1. Primary Data: Those data that are original, new and fresh and is obtained by visiting and concerning the concerned person/sector is primary data. Under this method data are collected by applying the methods like interview, schedule and observation. 
  1. Secondary Data: It is that type of data which is obtained and collected by the help of published and unpublished sources of organization itself. This type of data contains the full and adequate information required for the research. 
1.9.2 Data Collection Procedure 
For the collection of required data about two months is required and during this period the data are collected by applying the interview, schedule, observation and report method. Although the data are secondary and primary both, the collected information are reliable, suitable and adequate for the research.
Chapter 2 
Data Presentation, Analysis and Major Findings 

A. Presentation and Analysis 
In order to analyze and interpret the obtained data, data processing has been in terms of table and charts. Along with interpretations, here the detail theoretical concept on business of SDW is given in this chapter as well. This chapter includes the presentation and analysis of the following as below: 
2.1. Capital Structure of Sworgadwari Drinking Water 

Since the business is a private firm, here the number of proprietor is only one. So, according to the rule, private firm is such a firm where there is only one proprietor and who can invest money unlimitedly. So, Mr. Dharmendra K.C also invested some amount of fixed and working capital for the establishment of this business. 
This can be clearly mentioned in the pie-chart and table shown below: 
Particular 
Equity (Rs) 
Bank (Rs) 
Total (Rs) 
Fixed Capital 
2616280 
0 
2616280 
Working Capital 
474100 
500000 
974100 
Total 
3090380 
500000 
3590380 
% 
86 
14 
100 


  Fixed & Working Capital (Equity) 
 
2.2 Total sales of Sworgadwari Drinking Water [1 cartoon= 12 bottles] 
Year 
Total Sales 
2065 
10000 cartoons [120000 bottles] 
2066 
20000 cartoons [240000 bottles] 
2067 
28000 cartoons [336000 bottles] 
2068 
35000 cartoons [420000 bottles] 
 
Fig: - Bar diagram showing total sales of SDW from 2065-2068 
In the above figure, X-axis measures the year and the Y-axis measures the total sales made by the Sworgadwari Drinking Water from the date of its establishment. From this bar-diagram we can say/conclude that the total sales of the purified water are increasing day by day and there is the high demand of purified water in the Dang district. Not only this we can also say that the profit of the SDW is also increasing year by year. 
2.3. Total Profit of Sworgadwari Drinking Water 
Year 
Net Profit (Rs) 
2065 
(100000) 
2066 
300000 
2067 
425000 
2068 
675000 

 
Fig: Line Graph Showing the Net Profit of SDW 
In the above figure, X-axis measures the year and Y-axis measures the net profit earned by SDW. According to the data and figure, we can easily understand that at the first year (2065) of starting of the business it was in a loss on Rs.100000/- but after second year the company gradually rise up and also obtain more profit. 

2.4. Aggregate Sale of Bottled Water and Jar Water 
Year 
Bottled Water 
Jar Water 
2065 
8000 
2000 
2066 
12000 
8000 
2067 
16000 
12000 
2068 
17000 
18000 

 
Fig: Bar diagram showing the aggregate sales of Bottled and Jar Water 

Same as other the above bar diagram too measures year in X-axis and in Y-axis it measures the aggregate sales of both Bottled and Jar Water. According to the above data and figure we can interpret that at the beginning of the business the sales of jar water in comparison to bottled water is low. But then after, i.e. after 2065 the sales of the jar water increases rapidly and dramatically in comparison to the bottled water and at the end of the year its sales is high than bottled water. 
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