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The financial is the last step in the preparation of the business plan. It is the most crucial aspect of
the business plan and involve the calculation of the total project cost, the choices of financial
source and the preparation of financial projection in term of pro forma statement which include
the cash flow, income statement and balance sheet.
In addition, the financial statement should be supported by depreciation schedule for every fixed
asset owned as well as amortization schedule loan for repayment. The financial plan is prepared
after all budgets pertaining to marketing, operation and administrative aspects are completed.
Fabolicious Café
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Hire-
Requirements Cost Loan Own Contribution
Purchase
Existing F.
Fixed Assets Cash Assets
Land & Building
Office Equipment 10,040 10,040
Shareholder contribution:
SHAREHOLDER CONTRIBUTION(RM)
TOTAL 200,000.00
5.3 TABLE ON LOAN AMORTIZATION
Fabolicious Café
LOAN & HIRE-PURCHASE AMMORTISATION
SCHEDULES
LOAN REPAYMENT SCHEDULE
Amount 27,250
Interest Rate 5%
Duration (yrs) 5
Method Baki Tahunan
Total Principal
Year Principal Interest Payment Balance
- - 27,250
6 0 0 - -
7 0 0 - -
8 0 0 - -
9 0 0 - -
10 0 0 -
5.4 TABLE ON DEPRECIATION
Fabolicious Café
DEPRECIATION SCHEDULES
Fixed Asset Office Equipment Fixed Asset Signboard
Cost (RM) 10,040 Cost (RM) 300
Straight Straight
Method Line Method Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation Book Value
- - 10,040 - - 300
6 0 0 - 6 0 0 -
7 0 0 - 7 0 0 -
8 0 0 - 8 0 0 -
9 0 0 - 9 0 0 -
10 0 0 - 10 0 0 -
Fixed Asset machine and equipment
Cost (RM) 15,366
Straight
Method Line
Economic Life (yrs) 5
Annual Accumulated
Year Depreciation Depreciation Book Value
- - 15,366
5 3,073 15,366 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Gross Profit
Less: Enpenditure
Administrative
92,220 92,220 92,220
Expenditure
Marketing Expenditure
Other Expenditure 6,350 6,350 6,350
Business Registration &
200
Licences
Insurance & Road Tax for
Motor Vehicle
Other Pre-Operations
15,000
Expenditure
Interest on Hire-Purchase
Interest on Loan 1,363 1,090 818
Depreciation of Fixed
5,141 5,141 5,141
Assets
Operations Expenditure 59,460 59,460 59,460
Total Expenditure 255,982 254,233 276,454
Net Profit Before Tax 158,018 234,287 334,196
Tax 0 0 0
Net Profit After Tax 158,018 234,287 334,196
Accumulated Net Profit 158,018 392,305 726,501
5.6 PREFOMA BALANCE SHEET
Fabolicious Café
PRO-FORMA BALANCE SHEET
Other Assets
Deposit
Owners' Equity
Capital 39,000 39,000 39,000
Accumulated Profit 158,018 392,305 726,501
197,018 431,305 765,501
Long-Term Liabilities
Loan Balance 21,800 16,350 10,900
Hire-Purchase Balance
21,800 16,350 10,900
Current Liabilities
Accounts Payable
Fabolicious Café
FINANCIAL RATIO ANALYSIS
LIQUIDITY
Current Ratio #DIV/0! #DIV/0! #DIV/0!
Quick Ratio (Acid Test) #DIV/0! #DIV/0! #DIV/0!
EFFICIENCY
Inventory Turnover
PROFITABILITY
Gross Profit Margin
Net Profit Margin 38.17% 47.96% 54.73%
Return on Assets 72.21% 52.34% 43.04%
Return on Equity 80.20% 54.32% 43.66%
SOLVENCY
Debt to Equity 11.06% 3.79% 1.42%
Debt to Assets 9.96% 3.65% 1.40%
Time Interest Earned 115 214 408
BREAK-EVEN ANALYSIS
5.8 OTHER RELATE INFORMATION FROM
FINANCIAL SPREETSHEET
Working
Working Capital Working Capital
Capital
utilities 350
SALES PROJECTION
Month 1 35,000
Month 2 36,000
Month 3 37,000
Month 4 36,000
Month 5 38,000
Month 6 39,000
Month 7 35,000
Month 8 23,000
Month 9 24,000
Month 10 38,000
Month 11 36,000
Month 12 37,000
Total Year 1 414,000
ToTal Year 2 488,520
Total Year 3 610,650
5.9 PURCHASE PROJECTION
PURCHASE PROJECTION
Month 1 6,354
Month 2 6,354
Month 3 6,354
Month 4 6,354
Month 5 6,354
Month 6 6,354
Month 7 6,354
Month 8 6,354
Month 9 6,354
Month 10 6,354
Month 11 6,354
Month 12 6,354
Total Year 1 76,248
ToTal Year 2 89,972
Total Year 3 112,465