Kangaroo kids Limited

Particulars Amount (Rs.) Particulars

Annual Fee (Royalty KKEL) 7,700 Centre Coordinator
Monthly Admission Fee 3,000 Main Teacher
Activity Centre Fee per month 1,000 core teacher
Rent per month 80,000 Attendant
Interiors 700,000 Security

Franchisee Fee (excl GST) 550,000 KIT

Counselor 15,000 Utilities

Annual fee outlay for parents 55,000 Average Monthly outlay

Particulars YEAR 1
Pre-school enrolments 40
daycare centre enrolments
Revenue 2,228,000
10% Annual fee 7,700 308000
Monthly fee 3,000 1,440,000

10% Activity Center fees 1,000 480,000

Expenses 3,082,000
Staff cost 744,000
Local marketing 400,000
10% Utilities 10,000 120,000
10% Misc Cost 50,000
10% events 500,000
10% Rental / opportunity cost 80,000 960,000
Annual fee paid to kkel 308,000
Operating Profit -38.33% (854,000)

Cash Flow Rs13,283,662

Investments (2,300,000)
Cash from operation (854,000)
Net Cash Flow (3,154,000)

Net Cash Flow at perpetuity (3,154,000)

Investments and depreciation

Particulars ONE TIME INVESTMENTS
Total 2,300,000

Kit (Play & learn equipment) 800,000

 Interiors 700,000
Computer & Printer& AC 50,000
exteriors 200,000
Franchise fee 550,000

Staff strength and total staff cost per month

YEAR 1

STAFF MONTHLY
Particulars STRENGTH SALARY
Total 10 62,000

10% Centre Coordinator (if needed) 1 12,000

Main Teacher 3 24,000
Core teacher 3 15,000
Attendant 2 6,000
Security 1 5,000
 Amount (Rs.)
oordinator 12,000 NPV at 12% discount 5,394,153
acher 8,000 NPV at 12% discount (P) 5,394,153
her 5,000 IRR 51%
t 3,000 ROI 478%
5,000

800,000
10,000

Monthly outlay 3,000

YEAR 2 YEAR 3 YEAR 4 YEAR 5

56 78 110 121

3,706,120 5,586,425 8,310,623

8,470 474,320 9,317 730,453 10,249 1,124,897 11,274
3,300 2,217,600 3,630 3,415,104 3,993 5,259,260 4,392
275,000 302,500 332,750
1100 739,200 1210 1,138,368 1210 1,593,715 1210
3,463,320 4,198,753 5,006,427
996,000 1,296,000 1,512,000
200,000 200,000 200,000
132,000 145,200 159,720
55,000 60,500 66,550
550,000 605,000 665,500
88,000 1,056,000 96,800 1,161,600 106,480 1,277,760 117,128
474,320 730,453 1,124,897
6.55% 242,800 24.84% 1,387,672 39.76% 3,304,195 44.54%

242,800 1,387,672 3,304,195

242,800 1,387,672 3,304,195

242,800 1,387,672 3,304,195

 YEAR 2 YEAR 3 YEAR 4 YEAR 5
STAFF STAFF STAFF STAFF
STRENGT MONTHLY STRENGT MONTHLY STRENGT MONTHLY STRENGT
H SALARY H SALARY H SALARY H
14 83,000 18 108,000 21 126,000 21

1 12,000 2 24,000 2 24,000 2

4 32,000 4 32,000 5 40,000 5
5 25,000 7 35,000 8 40,000 8
3 9,000 4 12,000 4 12,000 4
1 5,000 1 5,000 2 10,000 2
YEAR 5 YEAR 6
121 121

9,843,942 10,653,025
1,361,126 12,401 1,497,238
6,363,705 4,832 7,000,075
366,025 402,625
1,753,087 1210 1,753,087
5,459,609 5,834,364
1,512,000 1,512,000
200,000 200,000 45000
175,692 193,261
73,205 80,525
732,050 805,250
1,405,536 128,841 1,546,090
1,361,126 1,497,238
4,384,334 45.23% 4,818,661

4,384,334 4,818,661
4,384,334 4,818,661

4,384,334 4,818,661
YEAR 5 YEAR 6
STAFF
MONTHLY STRENGT MONTHLY
SALARY H SALARY
126,000 21 126,000

24,000 2 24,000
40,000 5 40,000
40,000 8 40,000
12,000 4 12,000
10,000 2 10,000