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Annual Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20

Sales 3,013,501 158,700 159,890 161,089 244,948 246,785 248,636


Food Cost 35% 1,054,725 55,545 55,962 56,381 85,732 86,375 87,022
HR 1,025,835 54,487 54,499 54,511 86,149 86,168 86,186
Opex 205,400 15,800 15,800 15,800 15,800 15,800 15,800
Capex 362,917 27,917 27,917 27,917 27,917 27,917 27,917
Net Profit 364,624 4,951 5,713 6,481 29,350 30,526 31,710
Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20
250,500 252,379 254,272 256,179 258,100 260,036 261,986
87,675 88,333 88,995 89,663 90,335 91,013 91,695
86,205 86,224 86,243 86,262 86,281 86,300 86,320
15,800 15,800 15,800 15,800 15,800 15,800 15,800
27,917 27,917 27,917 27,917 27,917 27,917 27,917
32,904 34,106 35,317 36,538 37,768 39,006 40,255
ASSUMPTIONS
Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20
Ice Cream Division
Ice cream Growth % 0.8% 0.8% 0.8% 0.8% 0.8% 0.8%
Ice Cream Sales Margin % 42% 42% 42% 42% 42% 42% 42%
Mochi Sales
Sales Growth Factor % 0.8% 0.8% 0.8% 0.8% 0.8% 0.8%
Margin % 33% 33% 33% 33% 33% 33% 33%
Lolly Sales
Lolly Sales Growth % 0.8% 0.8% 0.8% 0.8% 0.8% 0.8%
Lolly Margin % 27% 27% 27% 27% 27% 27% 27%

Cake and Pastry Division


Cheese Cakes Sales Growth % 0.8% 0.8% 0.8% 0.8% 0.8% 0.8%
Lolly Margin % 42% 42% 42% 42% 42% 42% 42%
Pastry Mono Cakes
Mono Cakes Growth % 0.8% 0.8% 0.8% 0.8% 0.8% 0.8%
Lolly Margin % 27% 27% 27% 27% 27% 27% 27%

Pasta Division
Pasta Growth % 0.8% 0.8% 0.8% 0.8% 0.8% 0.8%
Pasts Margin % 33% 33% 33% 33% 33% 33% 33%

Jams Division
Jams Growth % 0.8% 0.8% 0.8% 0.8% 0.8% 0.8%
Jams Margin % 33% 33% 33% 33% 33% 33% 33%

Ice Creams
HORECCA 90000 90675 91355 92040 92731 93426 94127
Production In house Barnd 36000 36270 36542 36816 37092 37370 37651
Production Retail 36000 36270 36542 36816
Exports 36000 36270 36542 36816
Mochi
HORECCA 4500 4534 4568 4602 4637 4671 4706
Production In house Barnd 4500 4534 4568 4602 4637 4671 4706
Production Retail 900 907 914 920
Exports 1800 1814 1827 1841
Lolly
HORECCA 3600 3627 3654 3682 3709 3737 3765
Production In house Barnd 3600 3627 3654 3682 3709 3737 3765
Production Retail
Exports
Cheese Cakes
HORECCA 6750 6801 6852 6903 6955 7007 7060
Production In house Barnd 6750 6801 6852 6903 6955 7007 7060
Production Retail
Exports 2700 2720 2741 2761
Mono Cakes
HORECCA 1500 1511 1523 1534 1546 1557 1569
Production In house Barnd 1500 1511 1523 1534 1546 1557 1569
Production Retail
Exports 600 605 609 614
Pasta Production
HORECCA 2250 2267 2284 2301
Production In house Barnd
Production Retail
Exports 900 907 914 920
Jams Production
HORECCA 1500 1511 1523 1534
Production In house Barnd
Production Retail
Exports
Total 158700 159890.25 161089.43 244947.6 246784.7 248635.59 250500.36
May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20

0.8% 0.8% 0.8% 0.8% 0.8% 0.8%


42% 42% 42% 42% 42% 42%

0.8% 0.8% 0.8% 0.8% 0.8% 0.8%


33% 33% 33% 33% 33% 33%

0.8% 0.8% 0.8% 0.8% 0.8% 0.8%


27% 27% 27% 27% 27% 27%

0.8% 0.8% 0.8% 0.8% 0.8% 0.8%


42% 42% 42% 42% 42% 42%

0.8% 0.8% 0.8% 0.8% 0.8% 0.8%


27% 27% 27% 27% 27% 27%

0.8% 0.8% 0.8% 0.8% 0.8% 0.8%


33% 33% 33% 33% 33% 33%

0.8% 0.8% 0.8% 0.8% 0.8% 0.8%


33% 33% 33% 33% 33% 33%

0.75
94833 95544 96260 96982 97710 98443
37933 38218 38504 38793 39084 39377
37092 37370 37651 37933 38218 38504
37092 37370 37651 37933 38218 38504

4742 4777 4813 4849 4885 4922


4742 4777 4813 4849 4885 4922
927 934 941 948 955 963
1855 1869 1883 1897 1911 1925

3793 3822 3850 3879 3908 3938


3793 3822 3850 3879 3908 3938

7112 7166 7220 7274 7328 7383


7112 7166 7220 7274 7328 7383

2782 2803 2824 2845 2866 2888


1581 1592 1604 1616 1628 1641
1581 1592 1604 1616 1628 1641

618 623 628 632 637 642

2318 2336 2353 2371 2389 2407

927 934 941 948 955 963

1546 1557 1569 1581 1592 1604

252379.11 254271.95 256178.99 258100.33 260036.09 261986.36


ASSUMPTIONS

Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20

CPU

Inflation % 4% 4% 4% 4% 4%
MP Allocation % 14.29% 14.29% 14.29% 14.29% 14.29% 14.29%

Position Monthly Qty Annual Monthly Total


General Manager/Chef 18,000 1 216,000 18,000
CDP 4,000 1 48,000 4,000
Quality 3,800 1 45,600 3,800
Food Techonologist Nutritionist 5,000 1 60,000 5,000
Maintenance 4,000 1 48,000 4,000
Orders Taker,Teli Caller 3,000 1 36,000 3,000
Procurment 3,000 1 36,000 3,000
Sales 6,500 2 156,000 13,000
Accounts Executive 3,000 1 36,000 3,000
Stewards 2,000 2 48,000 4,000
Commie1 3,500 2 84,000 7,000
Commie2 2,500 3 90,000 7,500
Commie3 2,100 4 100,800 8,400

Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20


General Manager/Chef 19,587 19,599 19,611 20,449 20,468 20,486
CDP 4,000 4,000 4,000 4,000 4,000 4,000
Quality 3,800 3,800 3,800 3,800 3,800 3,800
Food Techonologist Nutritionist - - - 5,000 5,000 5,000
Maintenance 4,000 4,000 4,000 4,000 4,000 4,000
Orders Taker,Teli Caller - - - 3,000 3,000 3,000
Procurment 3,000 3,000 3,000 3,000 3,000 3,000
Sales 4,500 4,500 4,500 13,000 13,000 13,000
Accounts Executive 3,000 3,000 3,000 3,000 3,000 3,000
Stewards 2,000 2,000 2,000 4,000 4,000 4,000
Commie1 3,500 3,500 3,500 7,000 7,000 7,000
Commie2 5,000 5,000 5,000 7,500 7,500 7,500
Commie3 2,100 2,100 2,100 8,400 8,400 8,400
54,487 54,499 54,511 86,149 86,168 86,186
Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20

4% 4% 4% 4% 4% 4% 4%
14.29% 14.29% 14.29% 14.29% 14.29% 14.29% 14.29%

Apr-20 May-20 Jun-20 Jul-20 Aug-20 Sep-20 Oct-20


20,505 20,524 20,543 20,562 20,581 20,600 20,620 1% on Total Sales
4,000 4,000 4,000 4,000 4,000 4,000 4,000
3,800 3,800 3,800 3,800 3,800 3,800 3,800
5,000 5,000 5,000 5,000 5,000 5,000 5,000
4,000 4,000 4,000 4,000 4,000 4,000 4,000
3,000 3,000 3,000 3,000 3,000 3,000 3,000
3,000 3,000 3,000 3,000 3,000 3,000 3,000
13,000 13,000 13,000 13,000 13,000 13,000 13,000
3,000 3,000 3,000 3,000 3,000 3,000 3,000
4,000 4,000 4,000 4,000 4,000 4,000 4,000
7,000 7,000 7,000 7,000 7,000 7,000 7,000
7,500 7,500 7,500 7,500 7,500 7,500 7,500
8,400 8,400 8,400 8,400 8,400 8,400 8,400
86,205 86,224 86,243 86,262 86,281 86,300 86,320
Expense Head Monthly

Communication Expenses 2,000


Maintenance - Equipment 1,000
Maintenance - Vehicle 1,500
Vehicle Fuel 3,000
Consumables 500
Printing & Stationery 200
Travel & Accomodation 5,000
Promotional Expenses 1,000
License & Taxes 300
Sponsorship/Sampling 500
Sales Incentive
Local Partner Fee -
Audit Fee 300
Legal Fee -
Listing Fee 500

Opex '000s AED


Direct + Corporate
Expense Head Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 May-20

Communication Expenses 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Maintenance - Equipment 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Maintenance - Vehicle 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Vehicle Fuel 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
Consumables 500 500 500 500 500 500 500 500
Printing & Stationery 200 200 200 200 200 200 200 200
Travel & Accomodation 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Promotional Expenses 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
License & Taxes 300 300 300 300 300 300 300 300
Sponsorship/Sampling 500 500 500 500 500 500 500 500
Sales Incentive
Local Partner Fee - - - - - - - -
Audit Fee 300 300 300 300 300 300 300 300
Legal Fee - - - - - - - -
Trade Mark Fee - - - - - - - -
Listing Fee 500 500 500 500 500 500 500 500

TOTAL 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800


Jun-20 Jul-20 Aug-20 Sep-20 Oct-20

2,000 2,000 2,000 2,000 2,000


1,000 1,000 1,000 1,000 1,000
1,500 1,500 1,500 1,500 1,500
3,000 3,000 3,000 3,000 3,000
500 500 500 500 500
200 200 200 200 200
5,000 5,000 5,000 5,000 5,000
1,000 1,000 1,000 1,000 1,000
300 300 300 300 300
500 500 500 500 500

- - - - -
300 300 300 300 300
- - - - -
- - - - -
500 500 500 500 500

15,800 15,800 15,800 15,800 15,800


All Divisions Year 1

Capex '000s AED

Production Equipment 300,000


Production Facility
Office Facility
IT Equipment 25,000
Furniture & Fixtures 10,000
Vehicles

TOTAL 335,000