Initial Investment

Equipments Buying + Installment Charges

Train 7,000,000
Tea cups 2,000,000
Pirate ship 2,000,000
Star flyer 8,000,000
Bumper cars 5,000,000
Wipe out 8,000,000
Haunted House 1,000,000
Ferris wheel 5,000,000
Gym Equipment 8,000,000
Total Equipment 46,000,000
Fixtures
Generators 3,500,000
Security Cameras 500,000
Total Fixtures 4,000,000
Furniture
Office Furniture 500,000
Coffee Shop Furniture 1,000,000
Theme Furniture 5,000,000
Total Furniture 6,500,000
Total Fixed Assets 56,500,000
Working Capital 37,700,000
Total Investment 94,200,000

Financial Plan
This section details the calculations, assumptions and methodology used as a basis for the financial
projections of the amusement theme park.

Major Assumptions
The assumptions are based on market acceptable pricing levels. They are conservative and take
into consideration the economic situation in Pakistan.
Name of rides Ticket per ride rs
Train 70
Tea cups 50
Pirate ship 100
Star flyer 150
Bumper cars 200
Wipe out 150
Ferris Wheel 60
 Haunted House 150

Projected Revenues from Rides

Revenue from Rides         Increases
          5% 6% 7%
Monthly Monthly
Rides Rs average Revenue Year 1 Year 2 Year 3 Year 4
Train 70 8,000 560,000 6,720,000 7,056,000 7,123,200 7,190,400
Tea cups 50 8,000 4,00,000 48,00,000 50,40,000 50,88,000 51,36,000
Pirate ship 100 8,000 8,00,000 96,00,000 1,00,80,000 1,01,76,000 1,02,72,000
Star flyer 150 8,000 12,00,000 1,44,00,000 1,51,20,000 1,52,64,000 1,54,08,000
Bumper cars 200 8,000 1,60,000 1,92,00,000 2,01,60,000 2,03,52,000 2,05,44,000
Wipe out 150 8,000 12,00,000 1,44,00,000 1,51,20,000 1,52,64,000 1,54,08,000
Ferris Wheel 60 8,000 4,80,000 57,60,000 59,88,000 60,45,600 61,03,200
Haunted house 150 8,000 12,00,000 1,44,00,000 1,51,20,000 1,52,64,000 1,54,08,000

Total     6,940,000 89,280,000 93,684,000 94,576,800 95,469,600

Parking Area

Type of Vehicle RS
Bus 100
Car 40
Bike 20
Rikshaw 30

The assumptions are based on market acceptable pricing levels. They are conservative and take
into consideration the economic situation in the Pakistan.

Projected Revenue from Parking

Vehicle RS Avg. Monthly Yearly 2nd Year 3rd Year 4th Year
Month No. Revenue Revenues @ 5% @6% @ 7%
s
Bus 100 100 10,000 1,20,000 1,26,000 1,27,200 1,28,400
Car 40 5000 2,00,000 24,00,000 25,20,000 25,44,000 25,68,000
Bike 20 8000 1,60,000 19,20,000 20,16,000 20,35,200 20,54,400
Rikshaw 30 5000 1,50,000 18,00,000 18,90,000 19,08,000 19,26,000
Total 520,000 6,240,000 6,552,000 6,614,400 6,676,800

Revenues from Café

      7% 9% 11%
Revenue from Monthly
café Revenue Year 1 Year 2 Year 3 Year 4
sales 1,50,000 18,00,000 19,26,000 19,62,000 19,98,000
Rent 10,000 1,20,000 1,28,400 1,30,800 1,33,200
Total   1920000 2,054,400 2,092,800 2,131,200

Revenue from Gym

      7% 9% 11%
Monthly Avg. Monthly Monthly
admissions Fee Revenue Year 1
Year 2 Year 3 Year 4
50 12,84,00
2000 1,00,000 12,00,000 0 13,80,000 13,32,000
12,84,00
Total  1,00,000 12,00,000 0 13,80,000 13,32,000

Theme Area

Types of Themes Entry Price

For Girls 200
For Boys 250
For Couples 300

Revenue from Theme Area

           5% 6%   7%

Revenue from Monthly Monthly
Tickets Cost average Revenue Year 1 Year 2 Year 3 Year 4
Boys 250 4,500 11,25,000 1,35,00,000 1,41,75,000 1,43,10,000 1,44,45,000
Girls 200 3,000 6,00,000 72,00,000 75,60,000 76,32,000 77,04,000
Couples 300 2,400 7,20,000 8,64,00,000 9,07,20,000 9,15,84,000 9,24,48,000
114,597,00
Total     2,445,000 107,100,000 112,455,000 113,526,000 0

Utilities Expenses
      8.50% 9.20% 10%
Utilities
Expenses Monthly Year 1 Year 2 Year 3 Year 4
Electricity 500000 6000000 6510000 6552000 6600000
Gas 2500 30000 32550 32760 33000
Telephone 2000 24000 26040 26208 26400
Water 10000 120000 130200 131040 132000
Total Utilities   6174000 6698790 6742008 6791400

Marketing Expense

    5% 6% 7%
Monthly Year 1 Year 2 Year 3 Year 4
Radio 12,000 1,44,000 1,51,200 1,52,640 1,54,080
Print Ads 7,20,000 86,40,000 90,32,000 91,58,400 92,44,800
TV commercials
Geo tv 132,000 1,584,000 1,663,200 1,679,040 1,694,880
Total   10,368,000 10,846,400 10,990,080 11,093,760

Insurance Expense
 10% of Fixed Asset  
Monthly Year 1 Year 2 Year 3 Year 4
Equipment 4,600,000 55,200,000 55,200,000 55,200,000 55,200,000
Fixtures 400,000 4,800,000 4,800,000 4,800,000 4,800,000
Furniture 650,000 7,800,000 7,800,000 7,800,000 7,800,000
Total 5,650,000 67,800,000 67,800,000 67,800,000 67,800,000

Depreciation Schedule
Depreciation Schedule straight line dep. cost -R.v/useful life    
Residual Value
Equipment Train= 7000,000 Useful life =15 years =10,000  
Year Computation Dep. Acc. Dep. Book Value
        7000000
1 (7000000-10000)/15 466000 466000 6534000
2 (7000000-10000)/15 466000 932000 6068000
3 (7000000-10000)/15 466000 1398000 5602000
4 (7000000-10000)/15 466000 1864000 5136000
Depreciation Schedule        
Residual Value
Equipment Tea cups =2000000 Useful life =15 years =10,000  
Year Computation Dep. Acc. Dep. Book Value
        2000000
1 (2000000-10000/15 132666.6667 132666.6667 1867333.333
2 (2000000-10000/15 132666.6667 265333.3333 1734666.667
3 (2000000-10000/15 132666.6667 398000 1602000
4 (2000000-10000/15 132666.6667 530666.6667 1469333.333
Depreciation Schedule        
Residual Value
Equipment  Pirate ship =2000000 Useful life =15 years =10,000  
Year Computation Dep. Acc. Dep. Book Value
        2000000
1 (2000000-10000/15 132666.6667 132666.6667 1867333.333
2 (2000000-10000/15 132666.6667 265333.3333 1734666.667
3 (2000000-10000/15 132666.6667 398000 1602000
4 (2000000-10000/15 132666.6667 530666.6667 1469333.333
Depreciation Schedule        
Residual Value
Equipment  Star flyer =8000000 Useful life =15 years =100000  
Year Computation Dep. Acc. Dep. Book Value
        8000000
1 (8000000-100000)/15 466,666.66666 466,666.6666 7,533,333.3334
2 (8000000-100000)/15 466,666.66666 933,333.3333 7,066,666.6668
3 (8000000-100000)/15 466,666.66666 1,399,999.999 6,600,000.0002
4 (8000000-100000)/15 466,666.66666 1,866,666.666 6,133,333.3335
Depreciation Schedule        
Residual Value
Equipment  Bumper cars=5000000 Useful life =15 years =20000  
Year Computation Dep. Acc. Dep. Book Value
        5000000
1 5000000-20000/15 332000 332000 4668000
2 5000000-20000/15 332000 664000 4336000
3 5000000-20000/15 332000 996000 4004000
4 5000000-20000/15 332000 1328000 3672000
Depreciation Schedule        
Residual Value
Equipment Wipe out =8000000 Useful life =20 years =25000  
Year Computation Dep. Acc. Dep. Book Value
        8000000
1 8000000-25000/20 398750 398750 7601250
2 8000000-25000/20 398750 797500 7202500
3 8000000-25000/20 398750 1196250 6803750
4 8000000-25000/20 398750 1595000 6405000
Depreciation Schedule        
         
 Haunted House Residual Value
Equipment =1,000,000 Useful life =20 years =25000  
Year Computation Dep. Acc. Dep. Book Value
        1,000,000
1 1,000,000-25000/20 48750 48750 951250
2 1,000,000-25000/20 48750 97,500 902,500
3 1,000,000-25000/20 48750 146,250 853,750
4 1,000,000-25000/20 48750 195,000 805,000
Depreciation Schedule        
         
Residual Value
Equipment Ferris wheel = 5000000 Useful life =15 years =20000  
Year Computation Dep. Acc. Dep. Book Value
        5000000
1 5000000-20000/15 332000 332000 4668000
2 5000000-20000/15 332000 664000 4336000
3 5000000-20000/15 332000 996000 4004000
4 5000000-20000/15 332000 1328000 3672000
Gym Equipment
Useful Life= 20 Residual Value=
Equipment= 8,000,000 Years 1,000,000
Year Computation Dep. Acc. Dep. Book Value
8,000,000
1 8000000-1000000/20 350,000 350,000 7,650,000
2 8000000-1000000/20 350,000 700000 7,300,000
3 8000000-1000000/20 350,000 1,050,000 6,950,000
4 8000000-1000000/20 350,000 1,400,000 6,600,000

Furniture & Fixtures

Residual Value=
Cost= 6,900,000 Useful life= 20 Years 1,000,000
Year Computation Dep. Acc. Dep. Book Value
6,900,000
1 6,900,000-1,000,000/20 295,000 295,000 6,605,000
2 6,900,000-1,000,000/20 295,000 590,000 6,310,000
3 6,900,000-1,000,000/20 295,000 885,000 6,015,000
 4 6,900,000-1,000,000/20 295,000 1,180,000 5,720,000

Salaries Expense
    7% 9% 11%
Employee Monthl
y Salary Year 1 Year 2 Year 3 Year 4
CEO 70000 8,400,000 8,988,000 9,156,000 9,324,000
Accountant
35000 420,000 449,400 457,800 457,800
HR Manager
45000 540,000 577,800 588,600 599,400
Operation Manager
40000 480,000 513,600 523,200 532,800
Security in charge
30000 360,000 385,200 392,400 399,600
Sale and marketing
43000 516,000 552,120 562,440 572,760
Cleaners
10000 120000 128,400 130800 133,200
Total 10,836,00
0 11,594,520 11,811,240 12,019,560

Income Statement

Cost Increasing
Increase @ 7% @10% @13%
Year 1 Year 2 Year 3 Year 4
Revenue 205,740,000 216,029,400 218,190,000 220,206,600
Cost 56,500,000 60,652,750 62,150,000 63,845,000

Gross Profit 149,240,000 155,376,650 156,040,000 156,361,600

Expenses        
Salaries Expenses 10,836,000 11,594,520 11,811,240 12,019,560
Supplies expense 2,000,000 2,500,000 2,750,000 2,800,000
Insurance Expense 67,800,000 67,800,000 67,800,000 67,800,000
Dep. Expense 2,659,500 2,659,500 2,659,500 2,659,500
Utilities Expense 6,174,000 6,698,790 6,742,000 6,791,400
Marketing expense 10,368,000 10,846,400 10,990,080 11,093,760
SECP Registration
For Physical 2,726,000 0 0 0
NOC for 5 Acres 3,500,000 0 0 0
Misc. expense 5,000,000 6,000,000 7,000,000 8,000,000

Total Expense 111,063,500 108,099,210 109,752,820 111,164,220

Operating Profit 38,176,500 47,277,440 46,287,180 45,197,380

Tax 40% 15,270,600 18,910,976 18,514,872 18,078,952
Net Profit 22,905,900 28,366,464 27,772,308 27,118,428

Balance Sheet
Description Year 1 Year 2 Year 3 Year 4
 
Increase in Current Assets
Current Assets    
@15% @17% @20%
Cash 37,700,000 43,355,000 44,109,000 45,240,000
Inventory 5,000,000 5,750,000 5,850,000 6,000,000
Supplies 3,000,000 3,450,000 3,510,000 3,600,000
Total current assets 45,700,000 52,555,000 53,469,000 54,840,000
         
Fixed Assets        
Machinery 43,340,500 40,681,000 38,021,500 35,362,000
fixture & furniture 6,605,000 6,310,000 6,015,000 5,720,000
Total fixed Assets 49,945,500 46,991,000 44,036,500 41,082,000
Total Assets 95,645,500 99,546,000 97,505,500 95,922,000
Account Payable 0 0 0 0
long term debt 0 0 0 0
Capital 94,200,000 94,200,000 94,200,000 94,200,000
Profit 22,905,900 28,366,464 27,772,308 27,118,428
Drawing 21,460,400 26,440,464 27,626,808 26,896,428
Retained earning   3,420,000 3,160,000 1,500,000
Total liability and Equity 95,645,500 99,546,000 97,505,500 95,922,000
Cash Flow Statement

Cash Flows Year 1 Year 2 Year 3 Year 4

Cash Sales 205,740,000 216,029,400 218,190,000 220,206,600

Cash Expenses 164,904,000 166,092,460 169,243,320 172,349,720

Total 40,836,000 49,936,940 48,946,680 47,856,880

Tax 15,270,600 18,910,976 18,514,872 18,078,952

Cash inflows 25,565,400 31,025,964 30,431,808 29,777,928