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SALES REVENUE FORECASTING

PERIOD

Average units

Daily

1154

Weekly

196,180

6,921

1,176,570

29,991

5,098,470

359,892

61,181,640

Monthly
Annually

Sales revenue (Rs.170/Unit)

Credit sales

5,353,394

Net Sales

55,828,247

Total Sales
Total Containers
Credit Sales

61,181,640
15,295,410
5,353,394

In the market usually 50% paid in advance and remaining on credit basis but bec
we are new in the market and cant efford so much risk so we will offer on 35% c

CASTING

Profit margin @ 20%


Of Sales
39,236
235,314
1,019,694
12,236,328

244,726,560

on credit basis but because


we will offer on 35% credit.

PERIOD

Daily

Unit Capacity
2307

Utlized
Capacity(50%)
1,154

Weekly

13,842

6,921

Monthly

59,982

29,991

719,784

359,892

Annually

4A's Enterprises
Income Statement
For the year of 2011
Description
SALES
Less: COST OF GOODS SOLD
Opening Inventory
Add: Inventory Purchases
Less: Closing Inventory
Material to be Used
Add Direct Labor Cost
Add Factory Over Head
Cost Of Goods Manufactured/Sold
Gross Profit
Less: SELLING AND ADMIN EXPENSE
Salaries Expense (Admin staff)
Utility Expenses
Depreciation Of Machinary
Depreciation Of Furniture
Depreciation Of Computer
Depreciation on Vehicle
Rent Expense
Insurance Expense
Office Expense

Amount

Amount
55,828,247

0
19,794,060
(1,649,505)

For the year of 2012


Amount

1,649,505
23,752,872
(1,979,406)

18,144,555

23,422,971

19314000
9717084

21,245,400
11,174,647
47,175,639
8,652,608

3,594,000
432,000
450,000
80,000
20,000
112,500
1,800,000
360,000
60,000

per month
profit
120,634

55,843,018
11,150,878
4,133,100
496,800
405,000
72,000
18,809
95,625
1,800,000
360,000
64,200
-

6,908,500
1,744,108
296,498
1,447,609

Profit Before Tax


Less: TAX EXPENSE
(@ 17%)
Net Profit After Tax

Amount
66,993,896

7,349,909
3,800,970
646,165
3,154,805

per month profit


262,900

For the year of 2013


Amount

Amount
87,092,065

1,979,406
30,878,734
(2,573,228)

30,284,912
27,619,020
12,850,844
70,754,775
16,337,289
5,373,030
571,320
364,500
64,800
16,119
81,281
1,800,000
360,000
68,694
-

8,699,744
7,637,545
1,298,383
6,339,162
per month
profit
528,264

4A's Enterprises
BALANCE SHEET
AS ON DECEMBER 31, 2011.
Descripion

AS ON DECEMBER 31, 2012.

AMOUNT(RS.)

AMOUNT(RS.)

AMOUNT(RS.)

AMOUNT(RS.)

Equity & Liability


Equity
Capital

8,000,000

Net Profit

1,447,609

9,447,609
9,447,609

3,154,805

12,602,414

Liability
Account Payable

3,442,790

3,616,612

12,890,399

16,219,026

Assets
Non Current Assets
Tangible Assets
Machinary

(Note-4)

4,050,000

3,645,000

Furniture (Note-4)

720,000

648,000

Vehicle

629,414

541,875

Computer Accessory (Note-4)


Intangible Assets

188,087

5,587,501

161,191

4,996,066

Current Assets
Inventory

1,649,505

1,979,406

300,000

300,000

Account Recieveable

5,353,394

4,550,384

Cash In hand

1,614,106

Prepaid Advnace (2 Months Rent+Non-adjustible)

7,302,899

12,890,400

Total Assets
DIFFERENCE

4,393,170

11,222,960

16,219,026
DIFFERENCE

(0)

(0)

AS ON DECEMBER 31, 2013.


AMOUNT(RS.)

AMOUNT(RS.)

12,602,414
6,339,162

18,941,576

1,000,008

19,941,595

4280508
583200
460594
145072

5,469,374

0
2,573,228
0
300,000
999,997
11,598,994

14,472,221

19,941,595
DIFFERENCE

(0)

999,997

4A's Enterprises

Less/Add:
Less/Add:
Less/Add:
Less:
Less:
Less:
Less:
Less:
Less:
Less:
less:

Less:

Cash Flow Statements


For the year of 2011
DESCRIPTION
Operating Activities
RS
RS
1,447,609
Profit Before Tax (after tax smeda)
450,000
Depriciation on Machinary
80,000
Depriciation on Funniture
112,500
Depriciation on Vehicle
20,000
Depriciation on Computer Accessories
662,500
(1,649,505)
Incresase/Decrease in Inventory
Incresase/Decrease in A/R
Incresase/Decrease in A/P
460,604
(296,498)
Tax paid
164,106
Cash Inflow from Operating Activities
INVESTING ACTIVITIES
Cash Paid for Machinary
(4,500,000)
Cash Paid for Furniture
(800,000)
Cash Paid for Computer Accessories
(200,000)
Cash Paid for Vehicle Purchase
(750,000)
Non Adjustable Advance
(300,000)
Cash paid for one new computer
Cash paid for new AC plant
Cash Outflow from Investing Activities
(6,550,000)
FINANCING ACTIVITIES
Capital
8,000,000
Drawings
Cash Inflow from Financing Activities
8,000,000

Cash Inflow from Operating Acitivities


Cash Outflow from Investing Activities
Cash Inflow from Financing Activities

164,106
(6,550,000)
8,000,000

For the year of 2012


RS

For the year of 2013

RS
3,800,970

405,000
72,000
95,625
18,809

591,434
(329,901)
803,009
173,822
3,433,315
(646,165)

RS
364,500
64800
81281
16119
0

2,787,151
-

###
###
###
(1,000,008)

(8,087)
(8,087)

2,787,151
(8,087)
-

NET CASH INFLOW

1,614,106

4,393,170

the year of 2013


RS
7,637,545

526,700
(593,822)
3,550,387
(2,616,604)
8,504,207
(1,298,383)

7,205,824

(1,000,008)

7,205,824
(1,000,008)
-

-803009
173822.3

11,598,994

Return On Assets=

1st year=
2nd Year=
3rd Year=

Net Income
Total Assets

19.8 %
28.1 %
43.8 %

Return on Investment =

Net Income+Interest (1-Tax Rate)


Total Equity and liabilities

1693703
1st year=
2nd Year=
3dr Year=

13.14 %
22.76 %
37.19 %

3691121

7416820

Note # 08

Costing for Single Unit

Utility Expenses
Utility Expenses

MONTHLY

Telephone
Fuel and Power

ANNUAL

5,000

60,000

30,000

360,000

Costing Per Unit


Inventory
direct labor
FOH

Water

1,000

12,000

Coast of single Unit


Costing for Single Unit

TOTAL

36,000

432,000

Inventory Required
Sewing thread

Costing
Inventory Expense

MONTHLY

Buttons
ANNUAL

Labels
Packing Material

Commodity
Sewing thread

599,820

7,197,840

Daily Required

Buttons

149,955

1,799,460

Monthly Required

Labels

299,910

3,598,920

Packing Material

599,820

7,197,840

1,649,505

19,794,060

Total

Credit Purchase 17.393%

3,442,790

1) Purchase of Inventory on credit percentage is almost 17.393% that is 3442790


INITIAL OUT FLOW
Total Capital
Machinary
Furniture & Fixture
Computer & accessories
Vehicle
Advance for Building

Note # 04

DEPRICIATION A/C's
Macinary A/C
Machinary

4,500,000

Depriciation on Machinary@10%

less

Machinary After Depriciation (2011)


Depriciation on Machinary@10%

4,050,000
less

Machinary After Depriciation (2012)


Depriciation on Machinary@10%

450,000
405,000
3,645,000

less

Machinary After Depriciation (2013)

364,500
3,280,500

Note # 05
FURNITURE A/C
Funiture

800,000

Depriciation on Furniture@10%

less

Funiture after Depriciation (2011)


Depriciation on Furniture@10%

720,000
less

Funiture after Depriciation (2012)


Depriciation on Furniture@10%
Funiture after Depriciation (2013)
Note # 06
COMPUTER ACCESSORIES A/C

80,000
72,000
648,000

less

64,800
583,200

Computer accessories

200,000

Depriciation on Computer Accessories@10%

less

20,000

Computer accessories after depriciation (2011)


Depriciation on Computer Accessories@10%

188,087

less

18,809

Computer accessories after depriciation (2012)


Depriciation on Computer Accessories@10%

161,191

less

16,119

Computer accessories after depriciation (2013)

145,072

Vehicle A/C
Shehzore
Depriciation @ 15%

750,000
less

112,500

Veicle Price after depriciation (2011)

637,500
-

Depriciation @ 15%

less

Veicle Price after depriciation (2012)


Depriciation @ 15%
Veicle Price after depriciation (2013)

95,625
541,875

less

81,281
460,594

ngle Unit

55
54
27
136

sting for Single Unit


Per Unit
Cost

Monthly
Req.

20

599,820

149,955

10

299,910

20

599,820
55
63470
1,649,505

8,000,000
4,500,000
800,000
200,000
750,000
300,000

SALES REVENUE FORECASTING

PERIOD

Daily
Weekly
Monthly
Annually

Average units
1154

Sales revenue
(Rs.170/Unit)

Profit margin @ 20% Of


Sales

196,180

39,236

6,921

1,176,570

235,314

29,991

5,098,470

1,019,694

359,892

61,181,640

12,236,328

Credit sales

5,353,394

Net Sales
In the first year
capacity
utilization
projection
is Total Sales
50%
Total Containers
Credit Sales

55,828,247

244,726,560

61,181,640
15,295,410
5,353,394

In the market usually 50% paid in advance and remaining on credit basis but b

we are new in the market and cant efford so much risk so we will offer on 35%

Total Manpower required

DepartmentQTY
Management

19

Cutting Deppt

17

Stiching Deptt

184

Packing Deptt

14

Admin Deptt

Total

241

PERIOD

Daily
Weekly
Monthly
Annually

Unit
Capacity
2307

Utlized
Capacity(50%)
1,154

13,842

6,921

59,982

29,991

719,784

359,892

g on credit basis but because

o we will offer on 35% credit.

Manpower Detail
Management
CEO
GM
Merchendiser
Accounts officer
Asst. Accountant
Cashier
Store Accountant
Asst. Store Accountant
IT Manager
Computer Operator

Total

Qty
1
1
3
1
2
1
1
1
1
2

Salary Per
Month

Total

60000
40000
46000
20000
17000
8000
12000
8500
18000
17000

14

246500

Cutting Deppt Manpower


Cutting Master
Cutter Man
Lay Man
Quality Checker
Lifter

Total

1
3
9
2
2

15000
22500
58500
15000
12000

17

123000

Stiching Deptt Manpower


Production Manager
Asst. Production Manager
Supervisors
Machine Operators
Helpers
Clippers
Quality Inspector
Machenics
Pressing Man

Total

1
1
4
150
10
4
4
2
8

25000
17000
38000
1125000
60000
24000
30000
14000
56000

184

1389000

Packing Deptt Manpower


Packing Supervisor
Packers
Lifter

1
10
3

9500
70000
18000

Total

14

97500

Admin Deptt
Admin Officer
Asssistant Admin officer
Security Officer

1
2
4

Total

10000
15000
28000
53000

Total Manpower required


Department
Management
Cutting Deppt
Stiching Deptt
Packing Deptt
Admin Deptt

QTY
14
17
184
14
7

2958000
1476000
16668000
1170000
636000

236

22908000

Direct Labor Payroll


Cutting Deppt
Stiching Deptt
Packing Deptt

1476000
16668000
1170000
19314000

4.1012
46.314
3.251
53.666

20
5
2

7197840
1799460
719784

Factory Over head


Diect Electercity
Machine Maintenece
Carriage Inward

9717084
Admin Payroll
Management

2958000

Admin Deptt

636000
3594000

Salary
Per Year
720000
480000
552000
240000
204000
96000
144000
102000
216000
204000
2958000

180000
270000
702000
180000
144000
1476000

Direct Labor Payroll


Cutting Deppt
Stiching Deptt

1476000
16668000

Packing Deptt

1170000
19314000

Factory Over head


300000
204000
456000
13500000
720000
288000
360000
168000
672000
2E+007

114000
840000
216000

Diect Electercity
Machine Maintenece
Carriage Inward

20
5
2

1170000

120000
180000
336000
636000

Admin Payroll
Management
Admin Deptt

2958000
636000
3594000

4.10123
46.31389
3.250975
53.6661

7197840
1799460
719784
9717084