FINANCIAL FORECAST

Financial forecasting of First year:-

YUMMY CUPS will be sold at at-least 100 restaurants, bar’s and coffee houses across Mumbai in first
year.

Assumptions-

 Average cost of 1 cup is Rs 60 (COGS).

 Cup will be sold at Rs 90 with profit margin of 50%.
 We will be selling an average of 1500 cups to each restaurant for a year.

Total number of orders in a year = 150 * 100 = 150000

Cost of entire order (to company) = 150000 * 60 = Rs 9000000

Revenue= Total Order* Cost of one order = 15000 * 90 = Rs 13500000

Profit = 13500000 – 9000000 = Rs 4500000

Financial forecasting of Second year:-

For the second year we would aim to increase our partner restaurant to 150

Assumptions-

 Average cost of 1 cup is Rs 60 (COGS).

 Cup will be sold at Rs 90 with profit margin of 50%.
 We will be selling an average of 1500 cups to each restaurant for a year.

Total order in a year= 150*1500 = 225000

Cost of entire order (to company) = 225000 * 60 = Rs 13500000

Revenue= Total Order* Cost of one order = 225000 * 90 = Rs 20250000

Profit = 20250000 – 13500000 = 675000

Financial forecasting of Third year:-

For the third year we would aim to increase our partner restaurant to 200

Assumptions-

 Average cost of 1 cup is Rs 60 (COGS).

 Cup will be sold at Rs 90 with profit margin of 50%.
 We will be selling an average of 1500 cups to each restaurant for a year.

Total order in a year= 200*1500 = 300000

Cost of entire order (to company) = 300000 * 60 = Rs 18000000

Revenue= Total Order* Cost of one order = 30000* 90 = Rs 27000000

Profit = 27000000 – 18000000 = 9000000

Details 1st Year 2nd year 3rd year

Revenue 13500000 20250000 27000000
Production Cost 9000000 13500000 18000000
Marketing Cost 500000 700000 1000000
App/Website Maintenance 50000 75000 100000
Other Fixed Cost 500000 600000 700000
Net Income 3450000 5375000 7200000

*Under section 54EE of income tax act, Start-ups are exempted from income tax for the 1 st three
years.