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					Initial Startup Cost:               Taka
Rent of space                   1,000,000
Cell Phone                         20,000
Licencing Fee                       3,000
Cash in Hand                      471,716
Machineries and equipment:
New Computers (28000 X 50)      1,400,000
Old Computers (22 Ps)             371,428
Multimedia Projector              302,857
Cooking Materials                 235,714
Diesel Generator                  342,857
House rent advance               500,000
Living Materials                 135,714
Electric materials               150,000
Service outlate rent             216,000
Machinist materials              150,000
Office equipment                 400,000
Others                            300,714
Total Cost                      6,000,000



Income Statement
Time line:                                  05 years
Period Starting:                 Year 01     Year 02
Income from man power:
Supply( Person )                      80         140
Revenue: 10% of salary
Revenue: Computer technitain           0      756,000
Revenue: Cook                          0      722,400
Revenue: Electritians                  0      789,600
Revenue: Mechanists                    0      705,600
Revenue: Receiver                840,000    1,470,000
Inrerest revenue                       0            0
Total manpower Revenue           840,000    4,443,600
Others revenue:
Cooking income                    200,000     300,000
Computer repayaring               220,000     270,000
Electicians outlet                120,000     150,000
Mechanich outlet                  120,000     150,000
Training fee (200 per person)      16,000      28,000
Accomodation (500 per person)      40,000      50,000
Total income:                   2,396,000   5,391,600
Less Expences:
Office Rent                                    240,000        480,000
House rent                                     200,000        200,000
Service outlet rent                             60,000         60,000
Utilities                                       48,000         60,000
Repairs and maintenance                              0        100,000
Cell Phone bill                                  5,000          7,000
Advertising                                    300,000        250,000
Depreciation                                   581,428        581,428
Instructors Salary                           1,620,000      1,620,000
Management salary                               480,000       480,000
Food cost                                       400,000       450,000
Rewarding Cost                                        0       240,000
Total Operating Expenses                      3,934,428     4,528,428
Operating Income                             -1,538,428       863,172
Interest Expense                                      0             0
Income (Loss) Before Taxes                   -1,538,428       863,172
Income Taxes (15%)                                    0       129,476
Net Income (Loss)                            -1,538,428       733,696



Avarage salary per labour
Computer technitain                      $450 X 70 X 12       378,000
Cook                                     $430 X 70 X 12       361,200
Electritians                             $470 X70 X 12        394,800
Mechanists                               $420 X70 X 12        352,800
Total                                                       1,486,800



                                               Year 01        Year 02
Revenue from Reciever:                         840,000      1,470,000



Depriciation ( Life time 06 yrs )            Total Cost   Depriciation
Depriciation is in straight line basis
Computer                                     1,771,428        295,238
Projector                                      302,857         50,476
Cooking materials                              235,714         39,286
Equipmant                                      400,000         66,667
Genarator                                      342,857         57,143
Living Materials                               135,714         22,619
Electric materials                             150,000         25,000
Machinist materials                            150,000         25,000
Total                                        3,488,570        581,428
STATEMENT OF CASH FLOWS

Year                                       Year 00           Year 01

Change in EBIT                                      -   (1,538,428.3)
Less: Tax                                           -                -
Plus: depreciation                                  -      581,428.3
Cash flow from operations                           -     (957,000.0)
Net Working Capital
Sales Revenue                                       -   2,396,000.0
Initial Net Working Capital             471,716.0
Net Working Capital Needed                          -     239,600.0
Liquidation Of working capital                      -
Change in Net Working Capital           471,716.0        (232,116.0)
Calculation Free Cash Flow                          -
Operations Cash Flow                                     (957,000.0)
Less: Change in net working Capital     (471,716.0)       232,116.0
Less: Change in Capital Spending      (6,000,000.0)             0.0
Free Cash Flow                        (6,471,716.0)      (724,884.0)



BALANCE SHEETS

Year                                       Year 00           Year 01
Assets
Cash                                      471,716          (724,884)
Computers                               1,771,428         1,476,190
Genarator                                 342,857           285,714
Cooking Equipment                         235,714           196,428
Office Equipment                          400,000           333,333
Multimedia Projector                      302,857           252,381
Pre paid Rent (House)                     500,000           400,000
Rent Space Prepaid (Office)             1,000,000           750,000
Licencing Fee                               3,000             3,000
Cell Phone                                 20,000            15,000
Living equipment                          135,714           113,095
Electric equipment                        150,000           125,000
Prepaid Rents:
Service outlate rent                      216,000           138,000
Machinist equipment                       150,000           125,000
Others                                     300,714           300,714
Total assets                                  6,000,000               3,788,972

Liability & Owners' Equity
Short term debt                                 280,000                  320,000
Long-term debt                                6,000,000                4,800,000
Owners' equity                                 (280,000)              (1,331,028)
Total liabilities and Owners' equity          6,000,000                3,788,972




Loan amortization                      Loan amount                 6,000,000.00
                                       Number of years                     5.00
                                       APR                                 0.00
                                       Yearly Payment              1,200,000.00

                                                            Loan amortization table:
Year                                            Payment        Interest Payment
                                                    Taka                    Taka
Year 00                                             0.00                    0.00
Year 01                                     1,200,000.00                    0.00
Year 02                                     1,200,000.00                    0.00
Year 03                                     1,200,000.00                    0.00
Year 04                                     1,200,000.00                    0.00
Year 05                                     1,200,000.00                    0.00



Net Present Value Calculation

Year                                             Year 00                Year 01
Cash Flow                                  (6,471,716.00)           (724,884.00)
WACC                                                0.12                   0.12

PV at each Year                                                     (647,217.86)
PV                                          7,136,155.42
NPV                                          664,439.42



IRR Calculation
Year                                             Year 00                Year 01
Cash Flow                                  (6,471,716.00)           (724,884.00)
WACC                                              14.75%                 14.75%
PV at each Year
                                                                    (631,707.19)
PV                                          6,471,787.14
NPV                                 71.14



                                    Rates
Equity                              0.00%
Debt                              100.00%
Int payment rate                    0.00%
NWC                                10.00%
Wacc                               12.00%
IRR                                14.75%



Payback period calculation

Year                               Year 00        Year 01
Cash Flow                    (6,471,716.00)   (724,884.00)
WACC                                  0.12           0.12

PV at each Year                               (647,217.86)
PV                           7,136,155.42
NPV                            664,439.42

Normal payback period:
                                   Year 00        Year 01
Initial investment           6,000,000.00
Cash flow                            0.00     (724,884.00)
Accumulated cash flow                0.00     (724,884.00)
Payback

Discounted payback period
                                   Year 00        Year 01
Initial investment           6,000,000.00
Cash flow                            0.00     (724,884.00)
Discounted cash flow                 0.00     (647,217.86)
Accumulated cash flow                0.00     (647,217.86)
Payback




Firm Value Calculation

Year                               Year 00        Year 01
Cash Flow                    (6,471,716.00)   (724,884.00)
WACC                                  0.12           0.12
PV at each Year                                                         (647,217.86)
PV                                              7,136,155.42
Terminal value
PV of terminal Value
Firm value




Retained earnings statement
                                                                            Year 01
Retained earnings balance of previous year                                     0.00
Plus: Net profit after tax                                            (1,538,428.33)
Total payment                                                                  0.00
Retained earnings balance of current year                             (1,538,428.33)

Retained earnings will be reinvested in the business. Owners are working as management employee of the firm and they



Instructor salary:
Year                                                  Year 01               Year 02
Computer technician                                15,000.00              15,000.00
Cook                                               15,000.00              15,000.00
Electricians                                       15,000.00              15,000.00
Mechanists                                         15,000.00              15,000.00
Language                                           15,000.00              15,000.00



                                              Total Instructor               Year 01
Computer technician                                         2               360,000
Cook                                                        1               180,000
Electricians                                                1               180,000
Mechanists                                                  1               180,000
Language                                                    4               720,000
Total                                                       9             1,620,000



Management salary                                    Year 01                Year 02
Khairul Hasan Bappi                               120,000.00             120,000.00
Syed Faisal Ahsan                                 120,000.00             120,000.00
Mushtak Ahmed                                     120,000.00             120,000.00
Tamanna Sharmin                                   120,000.00             120,000.00
Total                                             480,000.00             480,000.00
    Fixed Cost    Variable Cost   Total Cost                     4,204,570.00



                                                            Computer technitain
                                         day                             Cook
Breakeven time             2.97    1,070.00    2y 11m 20d   Electritians
      Revenue     14,943,619.34                             Mechanists
           unit          375.00                             Others Income
                                                            Total

                                                     Avarage Charge / person




       Year 03          Year 04     Year 05       Year 06

           160              160         160          160


     1,323,000        1,512,000   1,512,000     1,512,000
     1,264,200        1,444,800   1,444,800     1,444,800
     1,381,800        1,579,200   1,579,200     1,579,200
     1,234,800        1,411,200   1,411,200     1,411,200
     1,680,000        1,680,000   1,680,000     1,680,000
       121,868          382,977     477,231       459,915
     7,005,668        8,010,177   8,104,431     8,087,115

       405,000          405,000     405,000       405,000
       375,000          375,000     375,000       375,000
       220,000          220,000     220,000       220,000
       220,000          220,000     220,000       220,000
        32,000           32,000      32,000        32,000
        80,000           80,000      80,000        80,000
     8,337,668        9,342,177   9,436,431     9,419,115
     480,000                540,000      540,000     540,000
     300,000                300,000      300,000     300,000
      84,000                 84,000       84,000      84,000
      78,000                 80,000       85,000      90,000
     120,000                145,000      150,000     150,000
       7,000                  7,000        7,000       7,000
     200,000                200,000      200,000     175,000
     581,428                581,428      581,428     581,428
   1,890,000              1,890,000    1,890,000   1,890,000
     480,000                601,868      862,977     957,231
     700,000                800,000      900,000     900,000
     240,000                240,000      240,000     240,000
   4,920,428              5,229,296    5,600,405   5,674,659
   3,417,239              4,112,881    3,836,026   3,744,456
           0                      0            0           0
   3,417,239              4,112,881    3,836,026   3,744,456
     512,586                616,932      575,404     561,668
   2,904,653              3,495,949    3,260,622   3,182,787



10% of salary   Total for 40 person
      37,800               1,512,000
      36,120               1,444,800
      39,480               1,579,200
      35,280               1,411,200
     148,680               5,947,200



     Year 03                Year 04      Year 05     Year 06
   1,680,000              1,680,000    1,680,000   1,680,000




     295,238                295,238     295,238     295,238    295,238
      50,476                 50,476      50,476      50,476     50,476
      39,286                 39,286      39,286      39,286     39,286
      66,667                 66,667      66,667      66,667     66,667
      57,143                 57,143      57,143      57,143     57,143
      22,619                 22,619      22,619      22,619     22,619
      25,000                 25,000      25,000      25,000     25,000
      25,000                 25,000      25,000      25,000     25,000
     581,428                581,428     581,428     581,428    581,428
    Year 02        Year 03        Year 04        Year 05         Year 06

  863,171.7    3,417,239.4    4,112,881.0    3,836,025.8    3,744,455.50
 (129,475.8)    (512,585.9)    (616,932.1)    (575,403.9)    (561,668.33)
  581,428.3      581,428.3      581,428.3      581,428.3      581,428.33
1,315,124.3    3,486,081.8    4,077,377.1    3,842,050.3    3,764,215.51

5,391,600.0    8,337,667.7    9,342,177.0    9,436,431.1    9,419,114.98

 539,160.0      833,766.8      934,217.7      943,643.1      941,911.50

 299,560.0      294,606.8      100,450.9         9,425.4       (1,731.62)

1,315,124.3    3,486,081.8    4,077,377.1    3,842,050.3    3,764,215.51
 (299,560.0)    (294,606.8)    (100,450.9)      (9,425.4)       1,731.62
        0.0            0.0            0.0            0.0            0.00
1,015,564.3    3,191,475.0    3,976,926.2    3,832,624.9    3,765,947.13




    Year 02        Year 03        Year 04        Year 05         Year 06

 1,015,564      3,191,475      3,976,926      3,832,625       3,765,947
 1,180,952        885,714        590,476        295,238               0
   228,571        171,429        114,286         57,143               0
   157,143        117,857         78,571         39,286               0
   266,667        200,000        133,333         66,667               0
   201,905        151,429        100,952         50,476               0
   300,000        200,000        100,000        100,000         100,000
   500,000        500,000        500,000        500,000         500,000
     3,000          3,000          3,000          3,000           3,000
    15,000         15,000         15,000         15,000          15,000
    90,476         67,857         45,238         22,619               0
   100,000         75,000         50,000         25,000               0

   138,000        138,000        138,000        138,000         138,000
   100,000         75,000         50,000         25,000               0
    300,714        300,714        300,714        300,714         300,714
                           4,597,992       6,092,474     6,196,497      5,470,767      4,822,661



                             320,000         320,000       320,000        320,000        320,000
                           3,600,000       2,400,000     1,200,000              0      1,200,000
                             677,992       3,372,474     4,676,497      5,150,767      3,302,661
                           4,597,992       6,092,474     6,196,497      5,470,767      4,822,661




ortization table:
                    Principle payment   Loan Amount
                                 Taka           Taka
                                 0.00   6,000,000.00
                         1,200,000.00   4,800,000.00
                        1,200,000.00    3,600,000.00
                        1,200,000.00    2,400,000.00
                        1,200,000.00    1,200,000.00
                        1,200,000.00            0.00




                             Year 02         Year 03        Year 04        Year 05        Year 06
                        1,015,564.25    3,191,475.03   3,976,926.22   3,832,624.86   3,765,947.13
                                0.12            0.12           0.12           0.12           0.12

                          809,601.60    2,271,628.89   2,527,408.51   2,174,734.27   1,907,946.02




                             Year 02         Year 03        Year 04        Year 05        Year 06
                        1,015,564.25    3,191,475.03   3,976,926.22   3,832,624.86   3,765,947.13
                              14.75%          14.75%         14.75%         14.75%         14.75%

                          771,262.15    2,112,191.88   2,293,700.75   1,926,339.55   1,649,521.78
     Year 02        Year 03        Year 04        Year 05        Year 06
1,015,564.25   3,191,475.03   3,976,926.22   3,832,624.86   3,765,947.13
        0.12           0.12           0.12           0.12           0.12

 809,601.60    2,271,628.89   2,527,408.51   2,174,734.27   1,907,946.02




     Year 02        Year 03        Year 04        Year 05        Year 06


1,015,564.25   3,191,475.03   3,976,926.22   3,832,624.86   3,765,947.13
  290,680.25   3,482,155.28   7,459,081.50
                                      3.63



     Year 02        Year 03        Year 04        Year 05        Year 06


1,015,564.25   3,191,475.03   3,976,926.22   3,832,624.86   3,765,947.13
  809,601.60   2,271,628.89   2,527,408.51   2,174,734.27   1,907,946.02
  162,383.75   2,434,012.63   4,961,421.14   7,136,155.42
                                                     4.48




     Year 02        Year 03        Year 04        Year 05        Year 06
1,015,564.25   3,191,475.03   3,976,926.22   3,832,624.86   3,765,947.13
        0.12           0.12           0.12           0.12           0.12
                        809,601.60             2,271,628.89      2,527,408.51        2,174,734.27         1,907,946.02


                                                                                    31,938,540.47
                                                                                    18,122,785.60
                                                                                    25,258,941.01




                            Year 02                 Year 03            Year 04             Year 05             Year 06
                     (1,538,428.33)             (804,732.42)     2,099,921.05        5,595,869.87        8,856,491.81
                        733,695.92             2,904,653.47      3,495,948.82        3,260,621.94        3,182,787.18
                              0.00                     0.00              0.00                0.00                0.00
                       (804,732.42)            2,099,921.05      5,595,869.87        8,856,491.81       12,039,278.99

s management employee of the firm and they are reciveving their compensation from the firm. The cash amount will be reinvested in the exp




                            Year 03                 Year 04            Year 05
                         17,500.00                17,500.00          17,500.00
                         17,500.00                17,500.00          17,500.00
                         17,500.00                17,500.00          17,500.00
                         17,500.00                17,500.00          17,500.00
                         17,500.00                17,500.00          17,500.00

                                                    Per Year
                            Year 02                  Year 03            Year 04            Year 05
                           360,000                  420,000            420,000            420,000
                           180,000                  210,000            210,000            210,000
                           180,000                  210,000            210,000            210,000
                           180,000                  210,000            210,000            210,000
                           720,000                  840,000            840,000            840,000
                         1,620,000                1,890,000          1,890,000          1,890,000



                           Year 03                 Year 04            Year 05             Year 06
                        120,000.00              150,466.93         215,744.25          239,307.79
                        120,000.00              150,466.93         215,744.25          239,307.79
                        120,000.00              150,466.93         215,744.25          239,307.79
                        120,000.00              150,466.93         215,744.25          239,307.79
                        480,000.00              601,867.71         862,977.00          957,231.15
Variable Cost      Total Cost         Cost/person
4,580,800.00    8,785,370.00               54,909
                                28,630.00


  37,800.00      11,219.65
  36,120.00         374.75
     39,480
     35,280
     10,719                            14943750
    159,399

 39,849.65
nt will be reinvested in the expanson process after five years.
                         Name of Elaments / Year       Year 01      Year 02
                         Current Asset               878,830.00  2,269,278.25
                         Total assets              3,788,971.67 4,597,991.58
                         Current Liabilities       1,480,000.00 1,520,000.00
                         Total Liabilities          5,120,000.00 3,920,000.00
                         Inventory                      0.00         0.00
                         Sales                      2,396,000.00 5,391,600.00
                         EBIT                      -1,538,428.33  863,171.67
                         Interest                       0.00         0.00
                         Tax                            0.00      129,475.75
                         Depriciation                581,428.33   581,428.33
                         Gross Profit                840,000.00  4,443,600.00
                         Operating profit          -1,538,428.33  863,171.67
                         Net Profit                -1,538,428.33  733,695.92
                         Total equity               -280,000.00 -1,331,028.33

Page:2

Sl.No. Types of Ratio           Name of Ratio        Year 01       Year 02
   1 Liquidity Ratio     Current Ratio                  0.59         1.49
   2                     Acid Test Ratio                0.59         1.49
   3                     Total Asset Turnover           0.63         1.17
   4    Activity Ratio   Debt Ratio                   135.13        85.25
   5     Debt Ratio      Times Interest Earned
   6                     Gross Profit Margin           35.06        82.42
   7                     Operating Profit Margin      -64.21        16.01
   8     Profitability   Net Profit Margin            -64.21        13.61
   9        Ratio        Return on Total Asset (ROA)  -40.60        15.96
  10                     Return in Common Equity (ROE)549.44        91.87



                    Current Ratio
            3.50                                                             3.50
            3.00                                                             3.00
            2.50                                                             2.50
            2.00                                                             2.00
            1.50                                                             1.50
            1.00                                                             1.00
            0.50                                                             0.50
       0.50                                                                         0.50
       0.00                                                                         0.00
                       1        2              3            4        5
Current Ratio     0.59         1.49           2.86         3.31     3.21    Acid Test Ratio



              Total Asset Turnover
       2.00                                                                    160.00
       1.80
       1.60                                                                    140.00
       1.40                                                                    120.00
       1.20
                                                                               100.00
       1.00
       0.80                                                                     80.00
       0.60                                                                     60.00
       0.40
       0.20                                                                     40.00
       0.00                                                                     20.00
                       1        2              3            4        5
                                                                                 0.00
  Total Asset
                  0.63         1.17           1.37         1.51     1.72
   Turnover                                                                  Debt Ratio




              Gross Profit Margin
              100.00
               90.00
               80.00
               70.00
               60.00
               50.00
               40.00
               30.00
               20.00
               10.00
                0.00
                           1           2             3          4    5
 Gross Profit Margin 35.06            82.42        84.02    85.74   85.88     Operating Profit Margin




                 Net Profit Margin
              60.00
              40.00
              20.00
                0.00
              -20.00
              -40.00
        -40.00
        -60.00
        -80.00
                     1        2       3        4        5
Net Profit Margin -64.21     13.61   34.84    37.42    34.55




     Return on Total Asset (ROA)                                      Return in C
          80.00                                                          600.00
          60.00                                                          500.00
          40.00                                                          400.00
          20.00                                                          300.00
           0.00
                                                                         200.00
         -20.00
                                                                         100.00
         -40.00
         -60.00
                      1        2          3        4        5
  Return on Total                                                Return in Common
                    -40.60   15.96    47.68    56.42     59.60      Equity (ROE)
   Asset (ROA)
          Year 03        Year 04        Year 05
       4,345,189.03   5,030,640.22   4,886,338.86
       6,092,474.03   6,196,496.89   5,470,767.19
       1,520,000.00   1,520,000.00   1,520,000.00
       2,720,000.00   1,520,000.00    320,000.00
           0.00           0.00           0.00
       8,337,667.71   9,342,177.00   9,436,431.15
       3,417,239.38   4,112,880.96   3,836,025.81
           0.00           0.00           0.00
        512,585.91     616,932.14     575,403.87
        581,428.33     581,428.33     581,428.33
       7,005,667.71   8,010,177.00   8,104,431.15
       3,417,239.38   4,112,880.96   3,836,025.81
       2,904,653.47   3,495,948.82   3,260,621.94
        677,991.58    3,372,474.03   4,676,496.89



         Year 03        Year 04        Year 05
           2.86           3.31          3.21
           2.86           3.31          3.21
           1.37           1.51          1.72
          44.65          24.53          5.85

          84.02          85.74          85.88
          40.99          44.02          40.65
          34.84          37.42          34.55
          47.68          56.42          59.60
         428.42         103.66          69.72



             Acid Test Ratio
3.50
3.00
2.50
2.00
1.50
1.00
0.50
        0.50
        0.00
                         1            2                 3                4             5
Acid Test Ratio         0.59         1.49           2.86             3.31            3.21



                               Debt Ratio




                    1             2                 3                4                5
 Debt Ratio       135.13        85.25            44.65              24.53            5.85




                   Operating Profit Margin
                    60.00
                    40.00
                    20.00
                        0.00
                   -20.00
                   -40.00
                   -60.00
                   -80.00
                                 1           2               3                4            5
  Operating Profit Margin      -64.21       16.01           40.99            44.02    40.65
     Return in Common Equity (ROE)
        600.00
        500.00
        400.00
        300.00
        200.00
        100.00
          0.00
                     1       2        3        4       5
Return in Common
                   549.44   91.87   428.42   103.66   69.72
   Equity (ROE)

				
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