Year-0 Year-1 Year-2 Year-3

Commission (Rs./Unit)
Drug-A 5% 25 25 26 28
Drug-B 5% 60 60 63 66

Units Sold / Day

Drug-A 5% 150 150 158 165
Drug-B 5% 100 100 105 110

Annual Sales 365 3558750 3923522 4325683

Rent Expenses 100 750 900000 900000 900000

Salaries 80000 7% 960000 1027200 1099104
Other Operating Expenses 25% 889688 980880 1081421
Interest Expense 12% 216000 216000 216000
PBT 593063 799441 1029158
Tax 35% 207572 279804 360205
PAT 385491 519637 668953

Deposit 1000000
Rennovation 2000000
Total Investment 3000000

Debt 60% 1800000

Equity 1200000

Cash Flow Calculation

Initial Investment -3000000

Debt Raised/Repaid 1800000
Deposit Refund
PAT 385491 519637 668953
Total Cash Flow (1,200,000) 385,491 519,637 668,953

IRR 32%
INTEREST EXPENSES
32% 10.00% 11.00% 12%
40%
50%
DEBT 60%
70%
80%
 Year-4 Year-5

29 30
69 73

174 182
116 122

4769065 5257895

900000 900000
1176041 1258364
1192266 1314474
216000 216000
1284758 1569057
449665 549170
835093 1019887

-1800000
1000000
835093 1019887
835,093 219,887

TEREST EXPENSES
13.00% 14.00%