Background Information

Corporate Name McNETHS FOODS AND COSMETICS

first full year of operations 2020
Number of days of operation per year 221.00
Debtors Receivable Days 24
Creditors Payment Days 24
Inventory Holding Days 7

Operating Expenses
Amount per annum % of Sales
Rent 120,000.00 0.0074%
General and Administration 180,000.00 0.011%
Utilities 84,000.00 0.0052%
Others 60,000.00 0.0037%

Macro-economic Indicators
Corporate tax rate 30%
Hurdle Rate 10%
Selling Price growth rate 11.25%
Sales Output growth rate 20%
COS growth rate 20%

Products
Products Cycle Frequency
Essential raw shea butter w 1.00 1.00
Essential shea butter with coconut extract 1.00 1.00
Essential shea butter with honey 1.00 1.00

Product & Services

Products/Services Selling price per unitirect Labour (per month)
Essential raw shea butter w 500.00 13,500.00
Essential shea butter with coconut extract 800.00 22,500.00
Essential shea butter with honey 800.00 9,000.00

Operating Expenses
Amount per month
Raw material Costs 210,000.00
Salaries 45,000.00
Total 255,000.00

Capex
Lifespan Purchase Price
Land & Building 7 350,000.00
Machinery & Equipment 1 7,000.00
Total Funding Cost Requirement (Year 1 Capex + Opex) 801,000.00

Beginning Cash 189,000.00

Funding Mix
Amount(N)
Equity -6,199,000.00
Debt 7,000,000.00

Loan Metrics
Tenure of Loan in Years 6
Number of Repayments per Annum 12.00
Interest Rate 9%
Moratorium 0.00
Start Date of Loan 2020
 Total quantity per year
Output/Cycle qty 2020 2021 2022
9,600.00 9,600.00 11,520.00 13,824.00
9,600.00 9,600.00 11,520.00 13,824.00
9,600.00 9,600.00 11,520.00 13,824.00

ost Material (per month) Unit cost year 1

63,000.00 95.63
105,000.00 159.38
42,000.00 63.75
 2023 2024 2025
16,588.80 19,906.56 23,887.87
16,588.80 19,906.56 23,887.87
16,588.80 19,906.56 23,887.87