Business Model

Revenue model Expenses Assets

Icecream Rent Salaries Icecream machine
lollipop Raw Material/CGS depreciation box/stand
Utility (elec, gas, water etc) overheads freezer
Year 1
Title Forecast Basis Statistic Assumption 1
Macro
Student Population IBA Strategic Plan 4000
proportion of students on campus

Sales Margin Self decided/market norms 200%

Sales price Cost + Margin
Icecream 24.00
lollipop 100

Sales Quantity
Proportions
Icecream proportion of students/survey 40%
lollipop proportion of students/survey 20%
Student Population
Sales PxQ

Costs ingredient/direct costs

proportions/recipe
milk - 1/10th of a litre 0.1
sugar
flavour
egg
cream
chocolate
stick
water
cones
cups
spoons
tissue
Margins 5%

Market Price
milk -price per litre 120.00
sugar
flavour
egg
cream
chocolate
stick
water
cones
cups
spoons
tissue
Margins

Cost per item

milk Market price 12.00
sugar
flavour
egg
cream
chocolate
stick
water
cones
cups
spoons
tissue
Margins
Total Cost per item 12.00

Lollipop cost Contract 50

 Financing
Icecream machine inventory equity
furniture & fittings Sponsorship
Angel investors/friends

2 3 4 5 6 7 8 9 10

4000 4000 4000 4000 4000 4000 4000 4000 4000

30% 25% 26.00% 27.00% 28.00% 29.00% 30.00% 31.00% 32.00%

15% 10% 11.00% 12.00% 13.00% 14.00% 15.00% 16.00% 17.00%
 Year 2 Year 3 Year 4 Year 5
11 12 First Six months Second Six months

4000 4000 4500 4500 5000 5500 6000

33.00% 34.00%
18.00% 19.00%
 Year 1
Title Forecast Basis Statistic Assumption 1 2 3 4 5
 Year 2 Year 3
6 7 8 9 10 11 12 First Six m Second Six months
Year 4 Year 5
 Year 1
Title Forecast Basis Statistic Assumption 1 2 3 4 5
 Year 2 Year 3
6 7 8 9 10 11 12 First Six m Second Six months
Year 4 Year 5
 Year 1
Title Forecast Basis Statistic Assumption 1 2 3 4 5
 Year 2 Year 3
6 7 8 9 10 11 12 First Six m Second Six months
Year 4 Year 5
 Year 1
Title Forecast Basis Statistic Assumption 1 2 3 4 5
 Year 2
6 7 8 9 10 11 12 First Six months
 Year 3 Year 4 Year 5
Second Six months