Financial Plan: A. Assumptions

12.
Financial Plan
A. Assumptions
We have assumed that our sales will grow 5% every year and cost of sales will be
approximately 70% of the revenue.
Product Price (BDT.) Units per year Total amount
250 ml 2 450000 900000
500 ml 4 500000 2000000
1L 6 800000 4800000
2L 10 650000 6500000
Total 14200000
B. Sales Forecast
Year- 2020
Average
Total sales
sales
Month 250 ml 500 ml 1L 2L volumes
volumes
per month
per day*
1 37500 41667 66667 54167 200001 6667
2 37500 41667 66667 54167 200001 6667
3 37500 41667 66667 54167 200001 6667
4 37500 41667 66667 54167 200001 6667
5 37500 41667 66667 54167 200001 6667
6 37500 41667 66667 54167 200001 6667
7 37500 41667 66667 54167 200001 6667
8 37500 41667 66667 54167 200001 6667
9 37500 41667 66667 54167 200001 6667
10 37500 41667 66667 54167 200001 6667
11 37500 41667 66667 54167 200001 6667
12 37500 41667 66667 54167 200001 6667
Total 450000 500004 800004 650004 2400012 80000.4
Revenue 13200066
Year- 2021
Average
Total sales
sales
volumes
per month
per day*
1 39375 43750 70000 56875 210000 7000
2 39375 43750 70000 56875 210000 7000
3 39375 43750 70000 56875 210000 7000
4 39375 43750 70000 56875 210000 7000
5 39375 43750 70000 56875 210000 7000
6 39375 43750 70000 56875 210000 7000
7 39375 43750 70000 56875 210000 7000
8 39375 43750 70000 56875 210000 7000
9 39375 43750 70000 56875 210000 7000
10 39375 43750 70000 56875 210000 7000
11 39375 43750 70000 56875 210000 7000
12 39375 43750 70000 56875 210000 7000
Total 472500 525000 840000 682500 2520000 84000
Revenue 13860000
Year- 2022
Average
Total sales
sales
volumes
per month
per day*
1 41344 45938 73500 59719 220501 7350
2 41344 45938 73500 59719 220501 7350
3 41344 45938 73500 59719 220501 7350
4 41344 45938 73500 59719 220501 7350
5 41344 45938 73500 59719 220501 7350
6 41344 45938 73500 59719 220501 7350
7 41344 45938 73500 59719 220501 7350
8 41344 45938 73500 59719 220501 7350
9 41344 45938 73500 59719 220501 7350
10 41344 45938 73500 59719 220501 7350
11 41344 45938 73500 59719 220501 7350
12 41344 45938 73500 59719 220501 7350
Total 496128 551256 882000 716628 2646012 88200.4
Revenue 14553066
Year- 2023
Average
Total sales
sales
volumes
per month
per day
1 43411 48234 77175 62705 231525 7718

2 43411 48234 77175 62705 231525 7718
3 43411 48234 77175 62705 231525 7718
4 43411 48234 77175 62705 231525 7718
5 43411 48234 77175 62705 231525 7718
6 43411 48234 77175 62705 231525 7718
7 43411 48234 77175 62705 231525 7718
8 43411 48234 77175 62705 231525 7718
9 43411 48234 77175 62705 231525 7718
10 43411 48234 77175 62705 231525 7718
11 43411 48234 77175 62705 231525 7718
12 43411 48234 77175 62705 231525 7718
Total 520932 578808 926100 752460 2778300 92610
Revenue 15280650
Year- 2024
Average
Total sales
sales
volumes
per month
per day*
1 45581 50646 81034 65840 243102 8103
2 45581 50646 81034 65840 243101 8103
3 45581 50646 81034 65840 243101 8103
4 45581 50646 81034 65840 243101 8103
5 45581 50646 81034 65840 243101 8103
6 45581 50646 81034 65840 243101 8103
7 45581 50646 81034 65840 243101 8103
8 45581 50646 81034 65840 243101 8103
9 45581 50646 81034 65840 243101 8103
10 45581 50646 81034 65840 243101 8103

11 45581 50646 81034 65840 243101 8103
12 45581 50646 81034 65840 243101 8103
Total 546972 607752 972408 790080 2917213 97240.43
Revenue 16044671
C. Cost of Sales
Forecast
Year- 2020
Total cost Average

Mont of sales cost of
Product 1 Product2 Product3 Product 4
h (BDT) sales
per month per day*
BDT BDT BDT BDT BDT BDT
1 37,500 83,334 266,668 325,002 712,504 23,750
2 37,500 83,334 266,668 325,002 712,504 23,750
3 37,500 83,334 266,668 325,002 712,504 23,750
4 37,500 83,334 266,668 325,002 712,504 23,750
5 37,500 83,334 266,668 325,002 712,504 23,750
6 37,500 83,334 266,668 325,002 712,504 23,750
7 37,500 83,334 266,668 325,002 712,504 23,750
8 37,500 83,334 266,668 325,002 712,504 23,750
9 37,500 83,334 266,668 325,002 712,504 23,750
10 37,500 83,334 266,668 325,002 712,504 23,750
11 37,500 83,334 266,668 325,002 712,504 23,750
12 37,500 83,334 266,668 325,002 712,504 23,750

Total 450000 1,000,008 3,200,016 3,900,024 8,550,048 285,001
Total
CO BDT
GS 8,550,048
Year- 2021
Total cost Average
Product 1 Product2 Product 3 Product 4
h (BDT) sales
per month per day*
1 39,375 87,500 280,000 341,252 748,129 24,937
2 39,375 87,500 280,000 341,252 748,129 24,937
3 39,375 87,500 280,000 341,252 748,129 24,937
4 39,375 87,500 280,000 341,252 748,129 24,937
5 39,375 87,500 280,000 341,252 748,129 24,937
6 39,375 87,500 280,000 341,252 748,129 24,937
7 39,375 87,500 280,000 341,252 748,129 24,937
8 39,375 87,500 280,000 341,252 748,129 24,937
9 39,375 87,500 280,000 341,252 748,129 24,937
10 39,375 87,500 280,000 341,252 748,129 24,937
11 39,375 87,500 280,000 341,252 748,129 24,937
12 39,375 87,500 280,000 341,252 748,129 24,937

Total 472,500 1,050,000 3,360,000 4,095,024 8,977,550 299,251
Total
COG BDT
S 8,977,550
Year- 2022
Total cost Average
Product 1 Product 2 Product 3 Product 4
h (BDT) sales
per month per day*
1 41,343 91,875 294,000 358,314 785,535 27,493
2 41,343 91,875 294,000 358,314 785,535 27,493
3 41,343 91,875 294,000 358,314 785,535 27,493
4 41,343 91,875 294,000 358,314 785,535 27,493
5 41,343 91,875 294,000 358,314 785,535 27,493
6 41,343 91,875 294,000 358,314 785,535 27,493
7 41,343 91,875 294,000 358,314 785,535 27,493
8 41,343 91,875 294,000 358,314 785,535 27,493
9 41,343 91,875 294,000 358,314 785,535 27,493
10 41,343 91,875 294,000 358,314 785,535 27,493
11 41,343 91,875 294,000 358,314 785,535 27,493
12 41,343 91,875 294,000 358,314 785,535 27,493

Total 496,125 1,102,500 3,528,000 4,299,76 9,426,425 314,208
8
Total
COG BDT
S 9,426,425
Year- 2023
Total cost
Average
of sales
Mont cost of
Product 1 Product 2 Product 3 Product 4 (BDT)
h sales
per
per day*
month
1 43,410 96,468 308,700 376,229 824,811 27,493
2 43,410 96,468 308,700 376,229 824,811 27,493
3 43,410 96,468 308,700 376,229 824,811 27,493
4 43,410 96,468 308,700 376,229 824,811 27,493
5 43,410 96,468 308,700 376,229 824,811 27,493
6 43,410 96,468 308,700 376,229 824,811 27,493
7 43,410 96,468 308,700 376,229 824,811 27,493
8 43,410 96,468 308,700 376,229 824,811 27,493
9 43,410 96,468 308,700 376,229 824,811 27,493
10 43,410 96,468 308,700 376,229 824,811 27,493
11 43,410 96,468 308,700 376,229 824,811 27,493
12 43,410 96,468 308,700 376,229 824,811 27,493
BDTBDTBDTBDTBDTBDT Total4,514,7561,157,6253,704,0004,514,7569,897,684329,922
Total
COGBDT
S9,897,684
Year- 2024
Total cost Average
Product 1 Product 2 Product 3 Product 4
h (BDT) sales
per month per day*
1 45,580 101,291 324,135 395,040 866,051 28,868
2 45,580 101,291 324,135 395,040 866,051 28,868
3 45,580 101,291 324,135 395,040 866,051 28,868
4 45,580 101,291 324,135 395,040 866,051 28,868
5 45,580 101,291 324,135 395,040 866,051 28,868
6 45,580 101,291 324,135 395,040 866,051 28,868
7 45,580 101,291 324,135 395,040 866,051 28,868
8 45,580 101,291 324,135 395,040 866,051 28,868
9 45,580 101,291 324,135 395,040 866,051 28,868
10 45,580 101,291 324,135 395,040 866,051 28,868
11 45,580 101,291 324,135 395,040 866,051 28,868
12 45,580 101,291 324,135 395,040 866,051 28,868
BDT
BDT BDT BDT BDT 10,392,61 BDT
Total 546,966 1,215,496 3,889,620 4,740,485 8 346,420
Total
COG BDT
S 10,392,618
D. Expanses
Expenses 2020 2021 2022 2023 2024
COGS 8,550,048 8,977,550 9,426,425 9,897,684 10,392,618
Delivery and pick

50000 55000 60000 62000 65000
up fuel cost.
Server rent and

70000 70000 70000 70000 70000
maintenance.
Salaries 2,000,000 2,000,000 2,500,000 2,500,000 2,500,000

Promotional cost 200000 250000 280000 300000 400000
Utilities 200,000 250,000 300,000 350,000 400,000
Distribution center
300,000 300,000 300,000 300,000 300,000
rent
Office rent 200000 200000 200000 200000 200000
G&A Expenses 100,000 125,000 151,250 178,813 207,753
Depreciation 487,200 487,200 487,200 487,200 487,200
Interest expense 524,690 357,344 281,631 197,133 103,409
Annual expense 17,281,938 17,672,084 19,056,506 20,442,830 21,425,

E. Pro forma Income Statement
2020 2021 2022 2023 2024
Revenue 13,200,068 13,860,000 14,553,066 15,280,650 16,044,671
COGS 8,550,048 8,977,550 9,426,425 9,897,684 10,392,618
Gross profit 4,650,018 4,882,450 5,126,641 5,382,966 5,652,053
Operating
Expenses:
salaries 2,000,000 2,000,000 2,500,000 2,500,000 2,500,000
Office rent 200000 200000 200000 200000 200000
Distribution
300,000 300,000 300,000 300,000 300,000
center rent
promotion 200,000 250,000 280,000 300,000 400,000
Fuel Cost 50,000 55,000 60,000 62,000 65,000
utilities 200,000 250,000 300,000 350,000 400,000
70000 70000 70000 70000 70000

Server rent and
Maintenance
Depreciation 487,200 487,200 487,200 487,200 487,200
General and
administrative 100,000 125,000 151,250 178,813 207,753
expenses
EBIT/
Operating 1,042,818 1,195,250 880,691 1,092,579 1,237,606
profit
Interest
524,690 357,344 281,631 197,133 103,409
expense
EBT 518,128 837,906 599,060 895,446 1,134,197
Income Tax 51,812 51,812 51,812 51,812 51,812
Net income 466,312 786,094 547,248 843,634 1,082,385

F. Pro forma Balance Sheet
ASSETS 2020 2021 2022 2023
Current Assets
Cash $4,250,000 $4,675,000 $5,500,400 $6,325,460
Net accounts receivable $500,000 $1,500,000 $3,000,000 $4,000,000
Inventory $6,500,000 $7,150,000 $9,295,000 $10,224,500
Total Current Assets $11,250,000 $13,325,000 $17,795,400 $20,578,600
Fixed Assets
Land $30,000,000 $30,000,000 $30,000,000 $30,000,000
Buildings (net of depreciation) $6,000,000 $6,000,000 $6,000,000 $6,000,000
Plant & equipment (net) $4,000,000 $4,000,000 $4,000,000 $4,000,000
Machineries $10,560,000 $10,560,000 $10,560,000 $10,560,000
Vehicles $1,800,000 $1,800,000 $1,800,000 $1,800,000
Acc. Depreciation $487,200 $1,141,200 $1,461,600 $1,948,800
Total Net Fixed Assets $51,872,800 $51,218,800 $50,898,400 $50,411,200
TOTAL ASSETS $63,122,800 $64,543,800 $68,693,800 $70,989,800
LIABILITIES
Current Liabilities
Accounts payable $4,000,000 $4,500,000 $5,000,000 $5,500,000
Accruals & other payables $250,000 $250,000 $0 $0
Total Current Liabilities $4,250,000 $4,750,000 $5,000,000 $5,500,000
Long-term Liabilities
Loan $18,493,800 $18,493,800 $18,493,800 $18,493,800
Other long-term liabilities $0 $700,000 $1,500,000 $0
Total Long-term Liabilities $18,493,800 $19,193,800 $19,993,800 $18,493,800
SHAREHOLDERS' EQUITY
Owner's equity $40,000,000 $40,000,000 $42,800,000 $45,796,000
Retained earnings $379,000 $600,000 $900,000 $1,200,000
Total Shareholders' Equity $40,379,000 $40,600,000 $43,700,000 $46,996,000
TOTAL LIABILITIES &
$63,122,800 $64,543,800 $68,693,800 $70,989,800
EQUITY
G. Cash Flow Projection
Cash Flow Projection
Cash receipt 2020 2021 2022 2023 2024
Sales 13,200,068 13,860,000 14,553,066 15,280,650 16,044,671
Cash Distribution:
License 20000
Logo 25000
App & Website 250000
Vehicles 1800000
Land 30000000
Machineries 12560000
Equipment 4000000
Raw material
purchase 1000000 2000000 2500000 2600000 3000000
Salary 2000000 2000000 2500000 2500000 2500000
Utility 200000 250000 300000 350000 400000
Server rent 70000 70000 70000 70000 70000
Fuel 50000 55000 60000 62000 65000
Promotional 200000 250000 280000 300000 400000
Office rent 200000 200000 200000 200000 200000
Distribution center
rent 300000 300000 300000 300000 300000
Interest expense 524690 357344 281631 197133 103409
Depreciation 487200 487200 487200 487200 487200
Total Distribution 53686890 5969544 6978831 6766333 7525609
Cash Flow -
Projection 40486822 7890456 7554235 8513217 8519062
H. Sources and applications of funds
Sources and application of fund

Sources Funds Percentage
Owner's part 40000000 65%
Bank loan 18493800 30%
Investor 3152200 5%
Owner 1 8000000
Owner 2 8000000
Owner 3 8000000
Owner 4 8000000
Owner 5 8000000
I. Performance Indicator
Ratios 2020 2021 2022 2023
Current Ratios 2.65 2.81 3.56 3.74
Debt to Equity 0.29 0.30 0.29 0.26
ROA 0.007 0.01 0.007 0.001
Asset turnover 0.20 0.21 0.21 0.22

Chart Title
4
3.5
2.5
1.5
0.5
0
Current Ratios D/E ROA Asset turnover
2020 2021 2022 2023

2023
Items Budgeted demand 5% Increase 5% Decrease
Sales 15,280,650 16,044,682 14,516,617

Cogs 9,897,684 10,392,568 9,402,799
Gross Profit 5,382,966 5,652,114 5,113,817
Operating
4,290,387 4,504,906 4,075,867
expense
Operating Profit 1,092,579 1,147,207 1,037,950
J. Sensitivity Analysis
Sensitivity analysis
2020
Sales 13,200,068 13,860,071 12,530,064

Cogs 8,550,048 8,977,550 8,122,545
Gross Profit 4,650,018 4,882,521 4,407,519
Operating expense 3,607,200 3,787,560 3,426,840
Operating Profit 1,042,818 1,094,961 980,679
2021
Sales 13,860,000 14,553,000 13,167,000

Cogs 8,977,550 9,426,427 8,528,672
Gross Profit 4,882,450 5,126,573 4,638,328
Operating Profit 1,195,250 1,255,013 1,135,488
2022
Sales 14,553,066 14,280,719 13,825,412

Cogs 9,426,425 9,897,746 8,955,103
Gross Profit 5,126,641 5,382,973 4,870,308
Operating Profit 880,691 924,725 836,656
13. Appendix
A. Loan
Amortization
Annual Interest
3.00%
Rate
Years 5
Payments Per
1
Year
Amount $18,493,800
Payment
Payment Principal Interest Balance
Number
-BDT -BDT -BDT BDT
1
4,271,601.72 3,346,911.72 524,690.00 15,146,888.28
-BDT -BDT -BDT BDT
2
4,271,601.72 3,514,257.31 357,344.41 11,632,630.97
-BDT -BDT -BDT BDT
3
4,271,601.72 3,689,970.17 281,631.55 7,942,660.80
-BDT -BDT -BDT BDT
4
4,271,601.72 3,874,468.68 197,133.04 4,068,192.12
-BDT -BDT -BDT BDT
5
4,271,601.72 4,068,192.12 103,409.61 0.00
B. Operating Cash
Flow
Operating Cash Flow
Items 2020 2021 2022 2023 2024
EBIT 1,042,818 1,195,250 880,691 1,092,579 1,237,606
Add
487,200 487,200 487,200 487,200 487,200
Depreciation
(-) Tax 196,711 196,711 196,711 196,711 196,711
OCF 1333307 1485739 1171180 1383068 1528095

Financial Plan: A. Assumptions

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12.

Product Price (BDT.) Units per year Total amount

250 ml 2 450000 900000

500 ml 4 500000 2000000

1 39375 43750 70000 56875 210000 7000

2 39375 43750 70000 56875 210000 7000

3 39375 43750 70000 56875 210000 7000

4 39375 43750 70000 56875 210000 7000

5 39375 43750 70000 56875 210000 7000

6 39375 43750 70000 56875 210000 7000

7 39375 43750 70000 56875 210000 7000

8 39375 43750 70000 56875 210000 7000

9 39375 43750 70000 56875 210000 7000

10 39375 43750 70000 56875 210000 7000

11 39375 43750 70000 56875 210000 7000

12 39375 43750 70000 56875 210000 7000

Total 472500 525000 840000 682500 2520000 84000

1 41344 45938 73500 59719 220501 7350

2 41344 45938 73500 59719 220501 7350

3 41344 45938 73500 59719 220501 7350

4 41344 45938 73500 59719 220501 7350

5 41344 45938 73500 59719 220501 7350

6 41344 45938 73500 59719 220501 7350

7 41344 45938 73500 59719 220501 7350

8 41344 45938 73500 59719 220501 7350

9 41344 45938 73500 59719 220501 7350

10 41344 45938 73500 59719 220501 7350

11 41344 45938 73500 59719 220501 7350

12 41344 45938 73500 59719 220501 7350

Total 496128 551256 882000 716628 2646012 88200.4

1 43411 48234 77175 62705 231525 7718

1 45581 50646 81034 65840 243102 8103

2 45581 50646 81034 65840 243101 8103

3 45581 50646 81034 65840 243101 8103

4 45581 50646 81034 65840 243101 8103

5 45581 50646 81034 65840 243101 8103

6 45581 50646 81034 65840 243101 8103

7 45581 50646 81034 65840 243101 8103

8 45581 50646 81034 65840 243101 8103

9 45581 50646 81034 65840 243101 8103

10 45581 50646 81034 65840 243101 8103

12 45581 50646 81034 65840 243101 8103

Total 546972 607752 972408 790080 2917213 97240.43

Total cost Average

BDT BDT BDT BDT BDT BDT

BDT BDT BDT BDT BDT BDT

BDT BDT BDT BDT BDT BDT

Delivery and pick

Server rent and

Salaries 2,000,000 2,000,000 2,500,000 2,500,000 2,500,000

Annual expense 17,281,938 17,672,084 19,056,506 20,442,830 21,425,

Gross profit 4,650,018 4,882,450 5,126,641 5,382,966 5,652,053

Office rent 200000 200000 200000 200000 200000

promotion 200,000 250,000 280,000 300,000 400,000

Fuel Cost 50,000 55,000 60,000 62,000 65,000

utilities 200,000 250,000 300,000 350,000 400,000

70000 70000 70000 70000 70000

Depreciation 487,200 487,200 487,200 487,200 487,200

EBT 518,128 837,906 599,060 895,446 1,134,197

Income Tax 51,812 51,812 51,812 51,812 51,812

Net income 466,312 786,094 547,248 843,634 1,082,385

Sources and application of fund

Owner's part 40000000 65%