Particulars Unit Requirement

Hardware Section
Desktop 5
Laptop 10
Router 4
Others (Software + Furnitures)
Contract with Consultants (All are shown average lumsum amount)
E-learning (almost 25 teachers will be included)
Medical and Psychological Consultants (Almost 15 doctors will be under contract)
Judicial Advisors (renowned 10 lawyers will be under Contruct initially)
Rental Cost
Advance for Office Space
Total Investment
Per Unit Cost Amount in BDT

40,000 200,000
50,000 500,000
1,500 6,000
300,000

150,000
600,000
350,000

800,000
2,906,000
 Particulars Year 1 Year 2 Year 3
Revenues from Operation
E-Learning
Primary Level (250 users, 100 BDT each) 25,000 27,000 29,160
Secondary Level (750 users, 150 BDT each) 112,500 121,500 131,220
Higher Secondary Level (1200 users, 200 BDT each) 144,000 144,000 144,000
Medical and Psychological Consultency (150 users, 700 BDT each) 105,000 113,400 122,472
Judicial Advisory (80 users, 1500 BDT each) 120,000 129,600 139,968
Total Operating Revenue 506,500 535,500 566,820
Non Operating Revenue
Advertisement 25,000 27500 30250
Total Revenue 531,500 563,000 597,070
Operating Expenses
Rental Cost 40,000 40,000 40,000
Utility bill 8,000 8,160 8,323
Maintenance cost 7,000 7,350 7,718
Salaries Expense 150,000 150,000 150,000
Depreciation Expense (10% on every Fixed Asset) 100000 100000 100000
Total Operating Expense 305,000 305,510 306,041
Non Operating Expenses
Current portion of long term Debt 100000 100000 100000
Total Expenses 405,000 405,510 406,041
Net Profit 126,500 157,490 191,029
Year 4 Year 5

31,493 34,012
141,718 153,055
144,000 144,000
132,270 142,851
151,165 163,259
600,646 637,177

33275 36602.5
633,921 673,780

40,000 40,000
8,490 8,659
8,103 8,509
150,000 150,000
100000 100000
306,593 307,168

100000 100000
406,593 407,168
227,328 266,612
Particulars Year 1 Year 2 Year 3 Year 4
Short Term Assets
Cash 100,000 120,000 150,000 200,000
Accounts Receivable 26,575 28,150 29,854 31,696
Others 15,945 16,890 17,912 19,018
Total Short Term Assets 142,520 165,040 197,766 250,714
Long Term Assets
Desktop 200,000 200,000 200,000 200,000
Laptop 500,000 500,000 500,000 500,000
Router 6,000 6,000 6,000 6,000
Others (Software + Furnitures) 300,000 300,000 300,000 300,000
Total Fixed Asset 1,006,000 1,106,600 1,217,260 1,338,986
Depreciation 100,000 100,000 100,000 100,000
Net Fixed Assets 906,000 1,006,600 1,117,260 1,238,986
Total Assets 1,048,520 1,171,640 1,315,026 1,489,700
Liabilities and Owner's Equity
Short Term Liabilities
Current portion of long term Debt 100,000 100,000 100,000 100,000
Other Short Term Liabilities 10,630 11,260 11,941 12,678
Total Short Term Liabilities 110,630 111,260 111,941 112,678
Long Term Liabilities
Long Term Debts 503,000 402,400 301,800 201,200
Others long term debts 37,205 56,300 71,648 95,088
Reserve for PPF 26,575 112,600 119,414 158,480
Total Long Term Liabilities 566,780 571,300 492,862 454,768
Total Liabilities 677,410 682,560 604,804 567,447
Equity 244,610 331,590 519,193 694,925
Net Profit 126,500 157,490 191,029 227,328
Total Equity 371,110 489,080 710,222 922,253
Total Liabilities and Owner's Equity 1,048,520 1,171,640 1,315,026 1,489,700
Year 5

250,000
33,689
20,213
303,902

200,000
500,000
6,000
300,000
1,472,885
100,000
1,372,885
1,676,787

100,000
13,476
113,476

100,600
121,280
168,445
390,325
503,801
906,374
266,612
1,172,986
1,676,787
Particulars Year 1 Year 2 Year 3
Net Profit 126,500 157,490 191,029
Depreciation 100,000 100,000 100,000
Change in current liabilities (630.00) 681.40
Change in current asset (22,520.00) (32,725.60)
Cash Flow from Operating Activities 226,500 234,340 258,985
Change in Fixed Asset (100,600) (110,660)
Cash Flow From Investment Activities (100,600) (110,660)
Repayment of Debt 4520 (78,438)
Others -116,500 (3,740) (20,548)
Cash Flow from Financing Activities 110,000 780 (98,985)
Net Cash Balance 110,000 130,000 160,000
Beginning Balance 50,000 50,000 80,000
Ending Balance 100,000 120,000 150,000
Year 4 Year 5
227,328 266,612
100,000 100,000
737.01 797.18
(52,948.05) (53,188.73)
275,117 314,220
(121,726) (133,899)
(121,726) (133,899)
(38,094) (64,443)
26,609 19,678
(11,485) (44,765)
180,000 200,000
80,000 100,000
200,000 250,000
Particulars Year 1 Year 2
Short Term Assets
Cash 100,000 120,000
Accounts Receivable 26,575 28,150
Others 15,945 16,890
Total Short Term Assets 142,520 165,040
Short Term Liabilities
Current portion of long term Debt 100,000 100,000
Other Short Term Liabilities 10,630 11,260
Total Short Term Liabilities 110,630 111,260
NWC Requirement 31,890 53,780
Year 3 Year 4 Year 5

150,000 200,000 250,000

29,854 31,696 33,689
17,912 19,018 20,213
197,766 250,714 303,902

100,000 100,000 100,000

11,941 12,678 13,476
111,941 112,678 113,476
85,824 138,035 190,427
Particulars Year 1
Increase in Revenue
Depreciation 10% of historical cost of fixed asset
Increase in Advertisement Revenue
Increase maintenance cost
Icrease in utility cost
Maintenance of Cash 100,000
A/R (% of Revenue) 5%
Other Current Assets (% of Revenue) 3%
Long Term Liabilities (% of Fixed Asset) 50%
Other Short Term Liabilities (% of Revenue) 2%
Other Long Term Liabilities (% of Revenue) 7%
Reserve for PPF (% of Revenue) 5%
Increase in Fixed Assets 10%

1. While buying fixed assets 50% will be paid in cash

2. 10% of on credit fixed assets purchase will be paid each year
3. Revenue growth 8% (5% industry+3% for pandemic like COVID-19)
4. For each sector users will increase by 5% yearly
5. Depreciation is assumed to be 10% for each fixed asset at straight line method
Year 2 Year 3 Year 4 Year 5
8% 8% 8% 8%
10% 10% 10% 10%
10% 10% 10% 10%
5% 5% 5% 5%
2% 2% 2% 2%
120,000 150,000 200,000 250,000
5% 5% 5% 5%
3% 3% 3% 3%
40% 30% 20% 10%
2% 2% 2% 2%
10% 12% 15% 18%
20% 20% 25% 25%
10% 10% 10% 10%
Particulars Year 1 Year 2 Year 3
Net Profit 126,500 157,490 191,029
Depreciation 100,000 100,000 100,000
Change in current liabilities (630) 681
Change in current asset (22,520) (32,726)
Cash Flow from Operating Activities 226,500 234,340 258,985
Cash Outflow -1,800,000
Average Accounting Income 193,792

Assumptions
Discount Rate 17%
Sunk Cost 1,106,000
Year 4 Year 5 NPV $114,906.78
227,328 266,612 IRR 11.42%
100,000 100,000 Profitability Index $1.064
737 797 ARR 10.77%
(52,948) (53,189)
275,117 314,220