Assets Year 0 Year 1 Year 2 Year 3

Fixed Asset
Infrastructure -
Inventory 850,000 1,062,500 1,275,000 1,487,500
Furnitures and fixtures 122,000 97,600 78,080 62,464
Office Equipment 161,000 128,800 103,040 82,432
Investment -
Total Fixed Asset 1,133,000 1,288,900 1,456,120 1,632,396
Current Assets
Cash 963,500 4,072,576 9,953,569 16,769,798
Total Current Assets 2,096,500 5,361,476 11,409,689 18,402,194
Intangible Assets -
Preliminary Expenses 2,000,000 1,800,000 1,600,000 1,400,000
Total Intangible Asset
Total Assets 4,096,500 7,161,476 13,009,689 19,802,194

Capital And Liabilities

Equity Capital
Equity 2,457,900 2,457,900 2,457,900 2,457,900
Retained Earnings - 4,072,576 9,953,569 16,059,246
Total Capital And Equity 2,457,900 6,530,476 12,411,469 18,517,146
Long Term Debt
Loan 1,638,600 1,530,747 1,413,188 1,285,048
Total Debt 1,638,600 1,530,747 1,413,188 1,285,048
Current liabilities -
Total Capital and Liabilities 4,096,500 8,061,223 13,009,689 19,802,194
Year 4 Year 5

1,700,000 1,700,000
49,971 39,977
65,946 52,756

1,815,917 1,792,733

24,521,716 32,272,185
26,337,633 34,064,919

1,200,000 1,000,000

27,537,633 35,064,919

2,457,900 2,457,900
24,521,716 32,272,185
26,979,616 34,730,085

1,145,375 993,132
1,145,375 993,132

27,537,633 35,064,919
 Income Statement for 5 Years
Particulars Year 1 Year 2 Year 3
Revenue 5,000,000 7,500,000 8,750,000
COGS 1,005,000 1,070,000 1,283,750
Beginning Inventory 1,000,000 850,000 1,062,500
Purchase 855,000 1,282,500 1,496,250
Ending Inventory 850,000 1,062,500 1,275,000
Gross Operating Profit 3,995,000 6,430,000 7,466,250
less: Operating Expenses 3,854,000 3,950,680 4,060,424
Salaries and wages 1,080,000 1,188,000 1,306,800
Depreciation 56,600 45,280 36,224
Fuel Expenses 113,000 113,000 113,000
House Rent 100,000 100,000 100,000
Electricity Expenses 14,400 14,400 14,400
Telephone Expenses 10,000 10,000 10,000
Water Expenses 10,000 10,000 10,000
Preliminary expenses written off 2,000,000 2,000,000 2,000,000
Office Supplies Expenses 20,000 20,000 20,000
Garbage Expenses 5,000 5,000 5,000
Newspaper Expenses 5,000 5,000 5,000
Advertisement & Promotion Expenses 200,000 200,000 200,000
Painting Repair & Maintenance 100,000 100,000 100,000
Gardening Expenses 10,000 10,000 10,000
Other Expenses 10,000 10,000 10,000
Food Expenses 120,000 120,000 120,000
Add: Interest Income - - -
EBIT 1,146,000 3,549,320 4,689,576
Less: Interest % - - -
EBT 1,146,000 3,549,320 4,689,576
Less: Tax 25% 286,500.00 887,330.00 1,172,394.00
Net Income 859,500 2,661,990 3,517,182

Statement of Retained Earning

Particulars Year 1 Year 2 Year 3
Opening Balance - 859,500 3,521,490
Add: Net Profit after Tax 859,500 2,661,990 3,517,182
Less: Dividend Paid - -
Closing Balance 859,500 3,521,490 7,038,672

Salaries and wages 1,080,000 1,188,000 1,306,800

Fuel Expenses 113,000 113,000 113,000
House Rent 100,000 100,000 100,000
Electricity Expenses 14,400 14,400 14,400
Telephone Expenses 10,000 10,000 10,000
Water Expenses 10,000 10,000 10,000
Office Supplies Expenses 20,000 20,000 20,000
Garbage Expenses 5,000 5,000 5,000
Newspaper Expenses 5,000 5,000 5,000
Advertisement & Promotion Expenses 200,000 200,000 200,000
Painting Repair & Maintenance 100,000 100,000 100,000
Gardening Expenses 10,000 10,000 10,000
Other Expenses 10,000 10,000 10,000
Food Expenses 120,000 120,000 120,000
Cash Opertating Expenses 1,797,400.00 1,905,400.00 2,024,200.00
For Month 149,783.33 158,783.33 168,683.33
Buffer Time (3 month) 449,350.00 476,350.00 506,050.00
Year 4 Year 5
10,000,000 10,000,000
1,797,500 1,927,500
1,275,000 1,487,500
2,010,000 2,140,000
1,487,500 1,700,000
8,202,500 8,072,500
4,183,859 4,321,811
1,437,480 1,581,228
28,979 23,183
113,000 113,000
100,000 100,000
14,400 14,400
10,000 10,000
10,000 10,000
2,000,000 2,000,000
20,000 20,000
5,000 5,000
5,000 5,000
200,000 200,000
100,000 100,000
10,000 10,000
10,000 10,000
120,000 120,000
- -
5,816,141 5,678,189
- -
5,816,141 5,678,189
1,454,035.20 1,419,547.16
4,362,106 4,258,641

Year 4 Year 5
7,038,672 11,400,778
4,362,106 4,258,641
- -
11,400,778 15,659,419

1,437,480 1,581,228
 113,000 113,000
100,000 100,000
14,400 14,400
10,000 10,000
10,000 10,000
20,000 20,000
5,000 5,000
5,000 5,000
200,000 200,000
100,000 100,000
10,000 10,000
10,000 10,000
120,000 120,000
2,154,880.00 2,298,628.00
179,573.33 191,552.33
538,720.00 574,657.00
 Master Cash Budget for 5 years
Particulars Year 1 Year 2
A. Opening Cash Balance 963,500 4,072,576
Cash Inflow
Revenue 5,000,000 7,500,000
Interest Income Received
Total Cash Inflow 5,963,500 11,572,576

B. Cash Outflow
Purchase 855,000 1,282,500
Cash Operating Expenses 449,350 476,350
Loan Repayment 255,327 255,327
Tax 286,500 887,330
Dividend
Total Cash Outflow 991,177 1,619,007
Investment - -
Closing Cash Balance (A-B-Investment) 4,072,576 9,953,569
years
Year 3 Year4 Year 5
9,953,569 16,769,798 24,521,716

8,750,000 10,000,000 10,000,000

18,703,569 26,769,798 34,521,716

1,496,250 2,010,000 2,140,000

506,050 538,720 574,657
255,327 255,327 255,327
1,172,394 1,454,035 1,419,547

1,933,771 2,248,082 2,249,531

- - -
16,769,798 24,521,716 32,272,185
 PMT= Opening Balance/[((1+i)^n-1)/i*(1+i)]

6.4176577012
Year Opening Balance Installment (pmt)
1 1,638,600 255,327
2 1,530,747 255,327
3 1,413,188 255,327
4 1,285,048 255,327
5 1,145,375 255,327
6 993,132 255,327
7 827,187 255,327
8 646,307 255,327
9 449,148 255,327
10 234,245 255,327
ng Balance/[((1+i)^n-1)/i*(1+i)]

Interest (9%) Principle Closing Balance

147,474 107,853 1,530,747
137,767 117,560 1,413,188
127,187 128,140 1,285,048
115,654 139,673 1,145,375
103,084 152,243 993,132
89,382 165,945 827,187
74,447 180,880 646,307
58,168 197,159 449,148
40,423 214,903 234,245
21,082 234,245 0
 Amount
Name Quantity Rates
(per year)

Ticketing Machine 100 8,000 800,000

Paper Budle 100 300 30,000
Ink 100 100 10,000
Batteries 100 100 10,000
Labels 5,000
Total 855,000
Total per
Month 71,250
Per 3
month
Cost 213,750
 Year 0 Year 1 Year 2 Year 3 Year 4
Beginning Inventory 1,000,000 850,000 1,062,500 1,275,000
Purchase 1,000,000 855,000 1,282,500 1,496,250 2,010,000
Ending Inventory 1,000,000 850,000 1,062,500 1,275,000 1,487,500
COGS 0 1,005,000 1,070,000 1,283,750 1,797,500

Final Year 0 Year 1 Year 2 Year 3 Year 4

Beginning Inventory 0 1000000 850000 1062500 1275000
Purchase 1000000 855,000 1,282,500 1,496,250 2,010,000
Ending Inventory 1000000 850000 1062500 1275000 1487500
COGS - 1,005,000 1,070,000 1,283,750 1,797,500
 Year 5
1,487,500
2,140,000
1,700,000
1,927,500

Year 5
1487500
2,140,000
1700000
1,927,500
 Depreciation Schedule-Furniture & Fixtures
Year Opening Balance Depreciation (20%)
1 122,000 24,400
2 97,600 19,520
3 78,080 15,616
4 62,464 12,493
5 49,971 9,994

Depreciation Schedule-Office Equipment

Year Opening Balance Depreciation (20%)
1 161,000 32,200
2 128,800 25,760
3 103,040 20,608
4 82,432 16,486
5 65,946 13,189

Depreciation Schedule-Inventory
Year Opening Balance Depreciation (5%)
1 - -
2 - -
3 - -
4 - -
5 - -

Preliminary Expenses Ammortization Schedule (10 yrs)

Year Opening banalce Written off value
1 2,000,000 200,000
2 1,800,000 200,000
3 1,600,000 200,000
4 1,400,000 200,000
5 1,200,000 200,000
niture & Fixtures
Accumulated Dep Book Value
24,400 97,600
43,920 78,080 Depreciation Year 1
59,536 62,464 Furniture & Fixtures 24,400
72,029 49,971 Office Equipment 32,200
82,023 39,977 Total 56,600

Accumulated Dep Book Value

32,200 128,800
57,960 103,040
78,568 82,432
95,054 65,946
108,244 52,756

e-Inventory
Accumulated Dep Book Value
- -
- -
- -
- -
- -

ation Schedule (10 yrs)

Accumulated Expenses Book Value
200,000 1,800,000
400,000 1,600,000
600,000 1,400,000
800,000 1,200,000
1,000,000 1,000,000
Year 2 Year 3 Year 4 Year 5
19,520 15,616 12,493 9,994
25,760 20,608 16,486 13,189
45,280 36,224 28,979 23,183
Office Equipment Unit Per Unit Cost Total
Computer 2 50000 100000
Printer 1 15000 15000
Multiplug 3 200 1000
Stationary 2000
Fan 2 20000 40000
Telephone 2 1500 3000
Total 161000
Furniture and Fixtures Quantity Per Unit Cost Total
Table 2 10000 20000
Chair 4 5000 72000
Rack 3 10000 30000
Total 122000
Item Quantity Cost/unit Total
Delivery Van 1 1,000,000 1000000
Car 1 1,000,000 1000000
Grand Total 2000000
 Salary Number Monthly Salary
SalesMan 2 30,000
Technician 1 20,000
Poen 1 10,000
Total
Total per Year
 Total
60,000
20,000
10,000
90,000
1,080,000
Inventory Cost /unit Quantity for 3 month
Ticketing Machine 8,000 100
Paper Budle 300 100
Ink 100 100
Batteries 100 100
Total for 3 Month
Total
800,000
30,000
10,000
10,000
850,000