INITIAL INVESTMENTS

Equipment 100000.00 100.00 133.00

Licence and Paperwork 50000.00 40.00 30.08
Computer & Equipments 10000.00 4000.00 4000.00
One month rent 15000.00

Other overheads before

inauguration 100000.00
TOTAL 275000.00 575000.00

SALES FORECAST
MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5

Sales
Sales 250000.00 250000.00 250000.00 250000.00 250000.00
Others 31250.00 31250.00 31250.00 31250.00 31250.00
TOTAL SALES 281250.00 281250.00 281250.00 281250.00 281250.00

Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5

Raw Materials 196875.00 196875.00 196875.00 196875.00 196875.00

Packaging Cost 2812.50 2812.50 2812.50 2812.50 2812.50
Transportation 7500.00 7500.00 7500.00 7500.00 7500.00
Others 275000.00 0.00 0.00 0.00 0.00
Subtotal Direct Cost of Sales 482187.50 207187.50 207187.50 207187.50 207187.50

PERSONNEL PLAN
Month 1 Month 2 Month 3 Month 4 Month 5

MTS 15000.00 15000.00 15000.00 15000.00 15000.00

TOTAL PEOPLE 1.00 1.00 1.00 1.00 1.00
TOTAL PAYROLL 15000.00 15000.00 15000.00 15000.00 15000.00

GENERAL ASSUMPTIONS
MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5

Current Interest Rate 0.10 0.10 0.10 0.10 0.10

Long-term Interest Rate 0.10 0.10 0.10 0.10 0.10

Tax Rate 0.30 0.30 0.30 0.30 0.30

PRO FORMA PROFIT AND LOSS

MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5

Sales 281250.00 281250.00 281250.00 281250.00 281250.00

Direct Cost of Sales 482187.50 207187.50 207187.50 207187.50 207187.50

Other Production Expenses 0.00 0.00 0.00 0.00 0.00

TOTAL COST OF SALES 482187.50 207187.50 207187.50 207187.50 207187.50

Gross Margin -200937.50 74062.50 74062.50 74062.50 74062.50

Gross Margin % -71.44 26.33 26.33 26.33 26.33

Expenses
Payroll 15000.00 15000.00 15000.00 15000.00 15000.00
Sales and Marketing and Other 10000.00 10000.00 10000.00 10000.00 10000.00
Expenses
Depreciation 3055.56 3055.56 3055.56 3055.56 3055.56

Leased Equipment 0.00 0.00 0.00 0.00 0.00

Utilities 12000.00 12000.00 12000.00 12000.00 12000.00

Insurance 1968.75 1968.75 1968.75 1968.75 1968.75
Rent 15000.00 15000.00 15000.00 15000.00 15000.00
Other 0.00 0.00 0.00 0.00 0.00
Total Operating Expenses 53968.75 53968.75 53968.75 53968.75 53968.75

EBITDA -254906.25 20093.75 20093.75 20093.75 20093.75

Interest Expense 4018.23 1726.56 1726.56 1726.56 1726.56

Taxes Incurred -77388.54 5111.46 5111.46 5111.46 5111.46

Net Profit -181535.94 13255.73 13255.73 13255.73 13255.73

Net Profit/Sales -0.65 0.05 0.05 0.05 0.05

CAPITAL Required 663723.44

MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5

CASH FLOW -181535.94 13255.73 13255.73 13255.73 13255.73
ASSUMED CAGR 20%
IRR -93% -69% -50% -36% -26%
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
CF -35722.92 190882.5 229059 274870.8 329844.96

NPV 689922.39

-35722.92 #DIV/0!
 150.00 200.00
26.67 20.00 Ice cream box 1200.00 90.00 13.33
4000.00 4000.00 Jigrthantha 1200.00 30.00

53.33

MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11 MONTH 12

250000.00 250000.00 250000.00 250000.00 250000.00 250000.00 250000.00

31250.00 31250.00 31250.00 31250.00 31250.00 31250.00 31250.00
281250.00 281250.00 281250.00 281250.00 281250.00 281250.00 281250.00

Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

196875.00 196875.00 196875.00 196875.00 196875.00 196875.00 196875.00

2812.50 2812.50 2812.50 2812.50 2812.50 2812.50 2812.50
7500.00 7500.00 7500.00 7500.00 7500.00 7500.00 7500.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
207187.50 207187.50 207187.50 207187.50 207187.50 207187.50 207187.50

Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

15000.00 15000.00 15000.00 15000.00 15000.00 15000.00 15000.00

1.00 1.00 1.00 1.00 1.00 1.00 1.00
15000.00 15000.00 15000.00 15000.00 15000.00 15000.00 15000.00

MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11 MONTH 12

0.10 0.10 0.10 0.10 0.10 0.10 0.10

0.10 0.10 0.10 0.10 0.10 0.10 0.10

0.30 0.30 0.30 0.30 0.30 0.30 0.30

MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11 MONTH 12

281250.00 281250.00 281250.00 281250.00 281250.00 281250.00 281250.00

207187.50 207187.50 207187.50 207187.50 207187.50 207187.50 207187.50

0.00 0.00 0.00 0.00 0.00 0.00 0.00

207187.50 207187.50 207187.50 207187.50 207187.50 207187.50 207187.50

74062.50 74062.50 74062.50 74062.50 74062.50 74062.50 74062.50

26.33 26.33 26.33 26.33 26.33 26.33 26.33

15000.00 15000.00 15000.00 15000.00 15000.00 15000.00 15000.00

10000.00 10000.00 10000.00 10000.00 10000.00 10000.00 10000.00

3055.56 3055.56 3055.56 3055.56 3055.56 3055.56 3055.56

0.00 0.00 0.00 0.00 0.00 0.00 0.00

12000.00 12000.00 12000.00 12000.00 12000.00 12000.00 12000.00

1968.75 1968.75 1968.75 1968.75 1968.75 1968.75 1968.75
15000.00 15000.00 15000.00 15000.00 15000.00 15000.00 15000.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
53968.75 53968.75 53968.75 53968.75 53968.75 53968.75 53968.75

20093.75 20093.75 20093.75 20093.75 20093.75 20093.75 20093.75

1726.56 1726.56 1726.56 1726.56 1726.56 1726.56 1726.56

5111.46 5111.46 5111.46 5111.46 5111.46 5111.46 5111.46

13255.73 13255.73 13255.73 13255.73 13255.73 13255.73 13255.73

0.05 0.05 0.05 0.05 0.05 0.05 0.05

MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11 MONTH 12

13255.73 13255.73 13255.73 13255.73 13255.73 13255.73 13255.73

-19% -14% -11% -8% -5% -3% -3%

INITIAL INVESTMENTS
Interiors 1000000.00
Licence and Paperwork 100000.00
Computer & Equipments 200000.00
One month rent 500000.00
Other overheads
before inauguration 100000.00
TOTAL 1900000.00

SALES FORECAST
MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5
Sales
Sales 5000000.00 7500000.00 10000000.00 10000000.00 10000000.00
Others 0.00 0.00 0.00 0.00 0.00
TOTAL SALES 5000000.00 7500000.00 10000000.00 10000000.00 10000000.00
Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5

Sales 3500000.00 5250000.00 7000000.00 7000000.00 7000000.00

Others 1900000.00 0.00 0.00 0.00 0.00
Subtotal Direct Cost of 5400000.00 5250000.00 7000000.00 7000000.00 7000000.00
Sales

PERSONNEL PLAN
Month 1 Month 2 Month 3 Month 4 Month 5

Store Manager 30000.00 30000.00 30000.00 30000.00 30000.00

Cashiers (2) 30000.00 30000.00 30000.00 30000.00 30000.00
Maintenance (1) 15000.00 15000.00 15000.00 15000.00 15000.00
Sales Person (2) 30000.00 30000.00 30000.00 30000.00 30000.00
Security (2) 40000.00 40000.00 40000.00 40000.00 40000.00

TOTAL PEOPLE 8.00 8.00 8.00 8.00 8.00

TOTAL PAYROLL 145000.00 145000.00 145000.00 145000.00 145000.00

GENERAL ASSUMPTIONS
MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5
Current Interest Rate 0.10 0.10 0.10 0.10 0.10

Long-term Interest Rate 0.10 0.10 0.10 0.10 0.10

Tax Rate 0.30 0.30 0.30 0.30 0.30

PRO FORMA PROFIT AND LOSS

MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5
Sales 5000000.00 7500000.00 10000000.00 10000000.00 10000000.00
Direct Cost of Sales 5400000.00 5250000.00 7000000.00 7000000.00 7000000.00

Other Production 0.00 0.00 0.00 0.00 0.00

Expenses
TOTAL COST OF SALES 5400000.00 5250000.00 7000000.00 7000000.00 7000000.00

Gross Margin -400000.00 2250000.00 3000000.00 3000000.00 3000000.00

Gross Margin % -8.00 30.00 30.00 30.00 30.00
Expenses
Payroll 145000.00 145000.00 145000.00 145000.00 145000.00
Sales and Marketing and 200000.00 200000.00 200000.00 200000.00 200000.00
Other Expenses

Depreciation 33333.33 33333.33 33333.33 33333.33 33333.33

Leased Equipment 0.00 0.00 0.00 0.00 0.00
Utilities 10000.00 10000.00 10000.00 10000.00 10000.00
Insurance 35000.00 52500.00 70000.00 70000.00 70000.00
Rent 500000.00 500000.00 500000.00 500000.00 500000.00
Other 0.00 0.00 0.00 0.00 0.00
Total Operating Expenses 890000.00 907500.00 925000.00 925000.00 925000.00
EBITDA -1290000.00 1342500.00 2075000.00 2075000.00 2075000.00
Interest Expense 45000.00 43750.00 58333.33 58333.33 58333.33
Taxes Incurred -397000.00 392750.00 612500.00 612500.00 612500.00
Net Profit -938000.00 906000.00 1404166.67 1404166.67 1404166.67
Net Profit/Sales -0.19 0.12 0.14 0.14 0.14

CAPITAL Required 8088000.00

MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5

CASH FLOW -2838000.00 906000.00 1404166.67 1404166.67 1404166.67

ASSUMED CAGR 20%
IRR -68% -12% 14% 26% 33%
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
CF 12109666.67 20220000 24264000 29116800 34940160

NPV 87531690.56

-527833.33 -0.38
 MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11

10000000.00 10000000.00 10000000.00 10000000.00 10000000.00 10000000.00

0.00 0.00 0.00 0.00 0.00 0.00
10000000.00 10000000.00 10000000.00 10000000.00 10000000.00 10000000.00
Month 6 Month 7 Month 8 Month 9 Month 10 Month 11

7000000.00 7000000.00 7000000.00 7000000.00 7000000.00 7000000.00

0.00 0.00 0.00 0.00 0.00 0.00
7000000.00 7000000.00 7000000.00 7000000.00 7000000.00 7000000.00

Month 6 Month 7 Month 8 Month 9 Month 10 Month 11

30000.00 30000.00 30000.00 30000.00 30000.00 30000.00

30000.00 30000.00 30000.00 30000.00 30000.00 30000.00
15000.00 15000.00 15000.00 15000.00 15000.00 15000.00
30000.00 30000.00 30000.00 30000.00 30000.00 30000.00
40000.00 40000.00 40000.00 40000.00 40000.00 40000.00

8.00 8.00 8.00 8.00 8.00 8.00

145000.00 145000.00 145000.00 145000.00 145000.00 145000.00

MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11

0.10 0.10 0.10 0.10 0.10 0.10

0.10 0.10 0.10 0.10 0.10 0.10

0.30 0.30 0.30 0.30 0.30 0.30

MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11

10000000.00 10000000.00 10000000.00 10000000.00 10000000.00 10000000.00
7000000.00 7000000.00 7000000.00 7000000.00 7000000.00 7000000.00

0.00 0.00 0.00 0.00 0.00 0.00

7000000.00 7000000.00 7000000.00 7000000.00 7000000.00 7000000.00

3000000.00 3000000.00 3000000.00 3000000.00 3000000.00 3000000.00

 30.00 30.00 30.00 30.00 30.00 30.00

145000.00 145000.00 145000.00 145000.00 145000.00 145000.00

200000.00 200000.00 200000.00 200000.00 200000.00 200000.00

33333.33 33333.33 33333.33 33333.33 33333.33 33333.33

0.00 0.00 0.00 0.00 0.00 0.00
10000.00 10000.00 10000.00 10000.00 10000.00 10000.00
70000.00 70000.00 70000.00 70000.00 70000.00 70000.00
500000.00 500000.00 500000.00 500000.00 500000.00 500000.00
0.00 0.00 0.00 0.00 0.00 0.00
925000.00 925000.00 925000.00 925000.00 925000.00 925000.00
2075000.00 2075000.00 2075000.00 2075000.00 2075000.00 2075000.00
58333.33 58333.33 58333.33 58333.33 58333.33 58333.33
612500.00 612500.00 612500.00 612500.00 612500.00 612500.00
1404166.67 1404166.67 1404166.67 1404166.67 1404166.67 1404166.67
0.14 0.14 0.14 0.14 0.14 0.14

MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH 10 MONTH 11

1404166.67 1404166.67 1404166.67 1404166.67 1404166.67 1404166.67

37% 40% 41% 42% 43% 43%

 MONTH 12

10000000.00
0.00
10000000.00
Month 12

7000000.00
0.00
7000000.00

Month 12

30000.00
30000.00
15000.00
30000.00
40000.00

8.00
145000.00 7465048313.00

MONTH 12
0.10

0.10

0.30

MONTH 12
10000000.00
7000000.00

0.00

7000000.00

3000000.00
 30.00

145000.00
200000.00

33333.33
0.00
10000.00
70000.00
500000.00
0.00
925000.00
2075000.00
58333.33
612500.00
1404166.67
0.14

MONTH 12

1404166.67

43%