5-YEAR FINANCIAL PLAN

DA Business Consultancy and Promotion PLC

FORECASTED REVENUE
Units sold Average Monthly Revenue
EXPORT MARKET
Monthly/MT price per unit per product
Turmeric Polished Finger 62.5 35,000.00 2,187,500.00
Turmeric Polished bulb 29.16 35,000.00 1,020,600.00
Black cumin seed 7 240,000.00 1,680,000.00
Phyme 6.67 62,500.00 416,875.00
Chick peas Whole 20.83 42,500.00 885,275.00
Custer Seed 2.67 40,000.00 106,800.00
Units sold
LOCAL MARKET annually/Quntal
Turmeric Polished Finger 62.5 2,200.00 137,500.00
Turmeric Polished bulb 29.16 1,800.00 52,488.00
Black cumin seed 7 2,500.00 17,500.00
Phyme 6.67 2,000.00 13,340.00
Chick peas Whole 20.83 1,500.00 31,245.00
Custer Seed 2.67 1,200.00 3,204.00
TOTAL OF FORECASTED REVENUE 6,552,327.00

COST OF GOODS SOLD

Expected
Monthly Cost of
Monthly
Goods Sold
Gross Margin
Turmeric Polished Finger 7% 153,125.00
Turmeric Polished bulb 7% 68,074.02
Black cumin seed 7% 112,056.00
Phyme 7% 27,805.56
Chick peas Whole 7% 59,047.84
Custer Seed 7% 7,123.56
Turmeric Polished Finger 7% 9,171.25
Turmeric Polished bulb 7% 3,500.95
Black cumin seed 7% 1,167.25
Phyme 7% 889.78
Chick peas Whole 7% 2,084.04
Transportation 7% 213.71
Packaging 7% 437,040.21
Cleaning 7% -
Loading and Unloading 7% -
Transit service 7%
Weight & Quality Inspection 7% 10,213.44
Fumigation 7% 4,540.54
Phytosanitary 7% 7,474.14
Bank interest exp 7% 1,854.63
Warehouse Rent exp 7% 3,938.49
2% Contengency -
TOATL COST OF GOODS SOLD 909,320.40

ANNUAL MAINTENANCE, REPAIR AND OVERHAUL

Factor (%) on capital equipment 15%

ASSET DEPRECIATION

Number of Years 1

TAX

Annual Tax Rate 30%

INFLATION

Annual Inflation Rate 0%

PRODUCT PRICE INCREASE

Annual Price Increase 0%

FUNDING

Loan Amount 50,000,000.00

Annual interest rate 10.00%
Term of loan (months) 12
Monthly rate 0.80%
Payment 4,385,777.24
Total Amount Payable 52,629,326.83
PROFIT AND LOSS PROJECTION

DA Business Consultancy and Promotion PLC

PROFIT AND LOSS ASSUMPTION

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Annual cumulative price (revenue) increase 0.00% 0.10% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00% 1.10%

Annual cumulative inflation (expense) increase 0.00% 0.10% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00% 1.10%

INCOME

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Revenue

Turmeric Polished Finger 2,187,500.00 2,189,687.50 2,194,066.88 2,200,649.08 2,209,451.67 2,218,289.48 2,227,162.64 2,236,071.29 2,245,015.57 2,253,995.63 2,263,011.62 2,272,063.66

Turmeric Polished bulb 1,020,600.00 1,021,620.60 1,023,663.84 1,026,734.83 1,030,841.77 1,034,965.14 1,039,105.00 1,043,261.42 1,047,434.47 1,051,624.20 1,055,830.70 1,060,054.02

Black cumin seed 1,680,000.00 1,681,680.00 1,685,043.36 1,690,098.49 1,696,858.88 1,703,646.32 1,710,460.90 1,717,302.75 1,724,171.96 1,731,068.65 1,737,992.92 1,744,944.89

Phyme 416,875.00 417,291.88 418,126.46 419,380.84 421,058.36 422,742.59 424,433.57 426,131.30 427,835.82 429,547.17 431,265.36 432,990.42

Chick peas Whole 885,275.00 886,160.28 887,932.60 890,596.39 894,158.78 897,735.41 901,326.36 904,931.66 908,551.39 912,185.59 915,834.34 919,497.67

Custer Seed 106,800.00 106,906.80 107,120.61 107,441.98 107,871.74 108,303.23 108,736.44 109,171.39 109,608.07 110,046.51 110,486.69 110,928.64

Turmeric Polished Finger 137,500.00 137,637.50 137,912.78 138,326.51 138,879.82 139,435.34 139,993.08 140,553.05 141,115.26 141,679.73 142,246.44 142,815.43

Turmeric Polished bulb 52,488.00 52,540.49 52,645.57 52,803.51 53,014.72 53,226.78 53,439.69 53,653.44 53,868.06 54,083.53 54,299.86 54,517.06

Black cumin seed 17,500.00 17,517.50 17,552.54 17,605.19 17,675.61 17,746.32 17,817.30 17,888.57 17,960.12 18,031.97 18,104.09 18,176.51

Phyme 13,340.00 13,353.34 13,380.05 13,420.19 13,473.87 13,527.76 13,581.87 13,636.20 13,690.75 13,745.51 13,800.49 13,855.69

Chick peas Whole 31,245.00 31,276.25 31,338.80 31,432.81 31,558.55 31,684.78 31,811.52 31,938.76 32,066.52 32,194.79 32,323.56 32,452.86

Total revenue 6,549,123.00 6,555,672.12 6,568,783.47 6,588,489.82 6,614,843.78 6,641,303.15 6,667,868.36 6,694,539.84 6,721,318.00 6,748,203.27 6,775,196.08 6,802,296.87

Cost of Sales

Turmeric Polished Finger 153,125.00 153,278.13 153,584.68 154,045.44 154,661.62 155,280.26 155,901.38 156,524.99 157,151.09 157,779.69 158,410.81 159,044.46

Turmeric Polished bulb 68,074.02 68,142.09 68,278.38 68,483.21 68,757.15 69,032.17 69,308.30 69,585.54 69,863.88 70,143.33 70,423.91 70,705.60

Black cumin seed 112,056.00 112,168.06 112,392.39 112,729.57 113,180.49 113,633.21 114,087.74 114,544.09 115,002.27 115,462.28 115,924.13 116,387.82

Phyme 27,805.56 27,833.37 27,889.03 27,972.70 28,084.59 28,196.93 28,309.72 28,422.96 28,536.65 28,650.80 28,765.40 28,880.46

Chick peas Whole 59,047.84 59,106.89 59,225.10 59,402.78 59,640.39 59,878.95 60,118.47 60,358.94 60,600.38 60,842.78 61,086.15 61,330.49

Custer Seed 7,123.56 7,130.68 7,144.94 7,166.38 7,195.05 7,223.83 7,252.72 7,281.73 7,310.86 7,340.10 7,369.46 7,398.94

Turmeric Polished Finger 9,171.25 9,180.42 9,198.78 9,226.38 9,263.28 9,300.34 9,337.54 9,374.89 9,412.39 9,450.04 9,487.84 9,525.79

Turmeric Polished bulb 3,500.95 3,504.45 3,511.46 3,521.99 3,536.08 3,550.23 3,564.43 3,578.68 3,593.00 3,607.37 3,621.80 3,636.29

Black cumin seed 1,167.25 1,168.42 1,170.75 1,174.27 1,178.96 1,183.68 1,188.41 1,193.17 1,197.94 1,202.73 1,207.54 1,212.37

Phyme 889.78 890.67 892.45 895.13 898.71 902.30 905.91 909.53 913.17 916.83 920.49 924.17
 Chick peas Whole 2,084.04 2,086.13 2,090.30 2,096.57 2,104.95 2,113.37 2,121.83 2,130.32 2,138.84 2,147.39 2,155.98 2,164.61

Cost of goods sold 909,320.40 910,229.72 912,050.18 914,786.33 918,445.48 922,119.26 925,807.74 929,510.97 933,229.01 936,961.93 940,709.78 944,472.62

Gross Profit 5,639,802.60 5,645,442.40 5,656,733.28 5,673,703.48 5,696,398.30 5,719,183.89 5,742,060.63 5,765,028.87 5,788,088.98 5,811,241.34 5,834,486.31 5,857,824.25

Non-Operation Income

Rental - - - - - - - - - -

Toatal Non-Operation Income - - - - - - - - - - - -

TOTAL INCOME 5,639,802.60 5,645,442.40 5,656,733.28 5,673,703.48 5,696,398.30 5,719,183.89 5,742,060.63 5,765,028.87 5,788,088.98 5,811,241.34 5,834,486.31 5,857,824.25

EXPENSES

Operating expenses

Utilities Expense 7,730.00 7,737.73 7,753.21 7,776.47 7,807.57 7,846.61 7,893.69 7,948.94 8,012.54 8,084.65 8,165.50 8,255.32

Stationary & Supplies 23,190.00 23,982.77 20,385.35 17,327.55 14,728.42 12,519.15 10,641.28 9,045.09 7,688.33 6,535.08 5,554.82 4,721.59

Insurance Expense 1,000.00 1,001.00 20,385.35 20,446.51 20,528.29 20,630.94 20,754.72 20,900.00 21,067.20 21,256.81 21,469.38 21,705.54

Repair & Maintenance 3,750.00 3,753.75 3,761.26 3,772.54 3,787.63 3,806.57 3,829.41 3,856.21 3,887.06 3,922.05 3,961.27 4,004.84

Salary & Wage Expense 128,833.33 128,962.17 129,220.09 129,607.75 130,126.18 130,776.81 131,561.47 132,482.40 133,542.26 134,744.14 136,091.59 137,588.59

Meselanous Expense 1,250.00 1,251.25 1,253.75 1,257.51 1,262.54 1,268.86 1,276.47 1,285.40 1,295.69 1,307.35 1,320.42 1,334.95

Bank interest exp 398,707.02 366,913.56 334,866.58 302,564.05 270,003.93 237,184.18 204,102.72 170,757.46 137,146.30 103,267.12 69,117.78 34,696.13

Warehouse Rent exp 103,066.67 103,169.73 103,376.07 103,686.20 104,100.95 104,621.45 105,249.18 105,985.92 106,833.81 107,795.32 108,873.27 110,070.87
Deperciation Expense 28,215.02 23,982.77 20,385.35 17,327.55 14,728.42 12,519.15 10,641.28 9,045.09 7,688.33 6,535.08 5,554.82 4,721.59
Total operating expenses 695,742.04 660,754.73 641,387.02 603,766.13 567,073.94 531,173.72 495,950.22 461,306.53 427,161.52 393,447.59 360,108.83 327,099.43

Non-Recurring Expenses

Unexpected Expenses - - - - - - -

Total Non-Recurring Expenses - - - - - - - - - -

TOTAL EXPENSES 695,742.04 660,754.73 641,387.02 603,766.13 567,073.94 531,173.72 495,950.22 461,306.53 427,161.52 393,447.59 360,108.83 327,099.43

TAXES

Income Tax 1,483,218.17 1,495,406.30 1,504,603.88 1,520,981.21 1,538,797.31 1,556,403.05 1,573,833.12 1,591,116.70 1,608,278.24 1,625,338.13 1,642,313.24 1,659,217.45

Other Tax Legal Reserve 10% 346,084.24 348,928.14 351,074.24 344,895.61 359,052.71 363,161.00 367,227.70 371,260.56 375,264.92 379,245.56 383,206.42 387,150.74

TOTAL TAXES 1,829,302.41 1,844,334.44 1,855,678.12 1,865,876.82 1,897,850.02 1,919,564.05 1,941,060.82 1,962,377.26 1,983,543.16 2,004,583.69 2,025,519.66 2,046,368.19

NET PROFIT 3,114,758.15 3,140,353.23 3,159,668.15 3,204,060.54 3,231,474.34 3,268,446.12 3,305,049.58 3,341,345.08 3,377,384.31 3,413,210.07 3,448,857.81 3,484,356.63
BALANCE SHEET PROJECTION

DA Business Consultancy and Promotion PLC

ASSETS

Current Assets Initial balance Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Cash and short-term investments 1,989,579.36 5,132,552.53 8,296,888.53 11,476,942.02 14,698,330.11 17,944,532.87 21,225,498.14 24,541,189.00 27,891,579.17 31,276,651.80 34,696,396.95 38,150,809.58 41,639,887.80

Trade Receivable 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46 764,874.46

Staff Recivable - - - - - - - - - - - - -

Whithold Tax Recivable - - - - - - - - - - - - -

Value Added Tax Recivable - - - - - - - - - - - - -

Total inventory 5,317,017.00 443,084.75 443,084.75 443,084.75 443,084.75 443,084.75 443,084.75 443,084.75 443,084.75 443,084.75 443,084.75 443,084.75 443,084.75

Raw Material Purchase 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62 47,851,716.62

Prepaid expenses - - - - - - - - - - - - -

Total current assets 8,071,470.82 54,192,228.36 57,356,564.36 60,536,617.86 63,758,005.94 67,004,208.70 70,285,173.97 73,600,864.84 76,951,255.00 80,336,327.63 83,756,072.78 87,210,485.41 90,699,563.63

Property and Equipment Initial balance Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Buildings - - - - - - - - - - - - -

Land - - - - - - - - - - - - -

Capital improvements - - - - - - - - - - - - -

Machinery and equipment 250,935.56 188,100.14 159,885.12 135,902.35 115,517.00 98,189.45 83,461.03 70,941.88 60,300.60 51,255.51 43,567.18 37,032.10 31,477.29

Less Accumulated depreciation expense 62,835.42 28,215.02 23,982.77 20,385.35 17,327.55 14,728.42 12,519.15 10,641.28 9,045.09 7,688.33 6,535.08 5,554.82 4,721.59

Total Property and Equipment 188,100.14 159,885.12 135,902.35 115,517.00 98,189.45 83,461.03 70,941.88 60,300.60 51,255.51 43,567.18 37,032.10 31,477.29 26,755.69

Other Assets Initial balance Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Goodwill - - - - - - - - - - - - -

Deferred Expenditure Cost - - - - - - - - - - - -

Long-term investments - - - - - - - - - - - - -

Deposits - - - - - - - - - - - - -

Other long-term assets - - - - - - - - - - - - -

Total Other Assets - - - - - - - - - - - - -

TOTAL ASSETS 8,259,570.96 54,352,113.48 57,492,466.71 60,652,134.86 63,856,195.39 67,087,669.73 70,356,115.85 73,661,165.43 77,002,510.51 80,379,894.81 83,793,104.88 87,241,962.70 90,726,319.33

LIABILITIES

Current Liabilities Initial balance Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Trade payables 6,412,165.55 534,347.13 534,347.13 534,347.13 534,347.13 534,347.13 534,347.13 534,347.13 534,347.13 534,347.13 534,347.13 534,347.13 534,347.13
 Profit Tax Payable 62,658.80 5,221.57 5,221.57 5,221.57 5,221.57 5,221.57 5,221.57 5,221.57 5,221.57 5,221.57 5,221.57 5,221.57 5,221.57

Revolving Bank Loan 1,400,000.00 116,666.67 116,666.67 116,666.67 116,666.67 116,666.67 116,666.67 116,666.67 116,666.67 116,666.67 116,666.67 116,666.67 116,666.67

Total Current Liabilities 7,874,824.35 656,235.36 656,235.36 656,235.36 656,235.36 656,235.36 656,235.36 656,235.36 656,235.36 656,235.36 656,235.36 656,235.36 656,235.36

Debt Initial balance Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Long-term debt/loan/Revolving 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00 50,000,000.00

Other long-term debt -

Total Debt 7,874,824.35 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36

Other Liabilities Initial balance Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Other liabilities (Shareholders) - - - - - - - - - - - - -

Other liabilities (specify) - - - - - - - - - - - - -

Total Other Liabilities - - - - - - - - - - - - -

TOTAL LIABILITIES 7,874,824.35 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36 50,656,235.36

EQUITY

Initial balance Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Owner's equity (common) - - - - - - - - - - - - -

Paid-in capital 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00 227,000.00

Legal Reserve 10% 8,035.73 354,119.97 354,119.97 354,119.97 354,119.97 354,119.97 354,119.97 354,119.97 354,119.97 354,119.97 354,119.97 354,119.97 354,119.97

Retained earnings 149,710.88 3,114,758.15 6,255,111.38 9,414,779.52 12,618,840.06 15,850,314.40 19,118,760.52 22,423,810.10 25,765,155.18 29,142,539.48 32,555,749.55 36,004,607.36 39,488,964.00

TOTAL EQUITY 384,746.61 3,695,878.12 6,836,231.35 9,995,899.49 13,199,960.03 16,431,434.37 19,699,880.49 23,004,930.07 26,346,275.15 29,723,659.45 33,136,869.52 36,585,727.33 40,070,083.97

TOTAL LIABILITIES AND EQUITY 8,259,570.96 54,352,113.48 57,492,466.71 60,652,134.86 63,856,195.39 67,087,669.73 70,356,115.85 73,661,165.43 77,002,510.51 80,379,894.81 83,793,104.88 87,241,962.70 90,726,319.33
CASH FLOW PROJECTION

DA Business Consultancy and Promotion PLC

Operating activities Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total

Net income 3,114,758.15 3,140,353.23 3,159,668.15 3,204,060.54 3,231,474.34 3,268,446.12 3,305,049.58 3,341,345.08 3,377,384.31 3,413,210.07 3,448,857.81 3,484,356.63 39,488,964.00

Depreciation 28,215.02 23,982.77 20,385.35 17,327.55 14,728.42 12,519.15 10,641.28 9,045.09 7,688.33 6,535.08 5,554.82 4,721.59 161,344.45

Accounts receivable - - - - - - - - - - - - -

Inventories - - - - - - - - - - - -

Raw Material purchase

Accounts payable - - - - - - - - - - - -

Amortization - - - - - - - - - - - - -

Other liabilities - - - - - - - - - - - - -

Other operating cash flow items - - - - - - - - - - - - -

Total operating activities 3,142,973.17 3,164,336.00 3,180,053.50 3,221,388.09 3,246,202.76 3,280,965.27 3,315,690.86 3,350,390.16 3,385,072.63 3,419,745.14 3,454,412.63 3,489,078.23 39,650,308.44

Investing activities Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total

Capital expenditures - - - - - - - - - - -

Acquisition of business - - - - -

Sales of Fixed Asse

Other investing cash flow items - - - - - -

Total investing activities - - - - - - - - - - -

Financing activities Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total

Long-term debt/financing - - - - - - - - - - - -

Preferred stock - - - - - - - - - - -

Total cash dividends paid Legal Reserve - - - - - - - - - - - -

Common stock - - - - - - - - - - -

Other financing cash flow items - - - - - - - - - - -

Total financing activities - - - - - - - - - - - - -

Cumulative cash flow 3,142,973.17 3,164,336.00 3,180,053.50 3,221,388.09 3,246,202.76 3,280,965.27 3,315,690.86 3,350,390.16 3,385,072.63 3,419,745.14 3,454,412.63 3,489,078.23 39,650,308.44

Beginning cash balance 1,989,579.36 5,132,552.53 8,296,888.53 11,476,942.02 14,698,330.11 17,944,532.87 21,225,498.14 24,541,189.00 27,891,579.17 31,276,651.80 34,696,396.95 38,150,809.58 237,320,950.06

Ending cash balance 5,132,552.53 8,296,888.53 11,476,942.02 14,698,330.11 17,944,532.87 21,225,498.14 24,541,189.00 27,891,579.17 31,276,651.80 34,696,396.95 38,150,809.58 41,639,887.80 276,971,258.50
LOAN AMORTIZATION SCHEDULE

DA Business Consultancy and Promotion PLC

NOTE: Loan Amortization calculations are limited for up to 3 years (36 months).

MONTH BALANCE SCHEDULED PAYMENT PRINCIPAL INTEREST

50,000,000.00
1 50,000,000.00 4,385,777.24 3,987,070.21 398,707.02
2 46,012,929.79 4,385,777.24 4,018,863.67 366,913.56
3 41,994,066.11 4,385,777.24 4,050,910.66 334,866.58
4 37,943,155.46 4,385,777.24 4,083,213.19 302,564.05
5 33,859,942.27 4,385,777.24 4,115,773.30 270,003.93
6 29,744,168.97 4,385,777.24 4,148,593.06 237,184.18
7 25,595,575.91 4,385,777.24 4,181,674.52 204,102.72
8 21,413,901.40 4,385,777.24 4,215,019.78 170,757.46
9 17,198,881.62 4,385,777.24 4,248,630.94 137,146.30
10 12,950,250.68 4,385,777.24 4,282,510.12 103,267.12
11 8,667,740.56 4,385,777.24 4,316,659.46 69,117.78
12 4,351,081.10 4,385,777.24 4,351,081.10 34,696.13
NOTES AND ASSUMPTIONS

DA Business Consultancy and Promotion PLC

1 Number of working days/year……………………………………………… 300

2 Number Workers………………………………………………………….. 6
3 End of fiscal year……………………………………………………………………... 7-Jul
4 Revenue Estimation 79,927,637.76

I. Avarage Cost Sales /MT……………………………………. 1546

Note : 1. Minimum Annual Price incremental rate will be 0%

2. Minimum Annual Inflation Rate will be 0%
3. Loan Bank service charge 10.%
4. Covering Period of proposal One Year Peritiable Loan
5. Annual Profit Tax will be 30%
6. NPV greater than one and IRR is 11% meet the requirement and acceptable
7.Legal Reserve 10% will be stated on BS & CF
8. The Loan will have 10% interest
9. Cost of production Materials Cover 84% of Its sales (12*7%)
10. Profit Margin will be 16%