Sales Growth

Profit Growth
Growth in Fixed Assets
Growth in Debt
Growth in Operating, Investing and Fin Cash Flow
Interest Expense
Approximate Direct Cost Breakdown per Cup:

Coffee Beans: Rs. 20-30

Milk: Rs. 7.5
Sugar: Rs. 1
Water: Rs. 0.5
Cup (and lid): Rs. 2
Other Direct Costs: Rs. 10
Total Estimated Direct Cost: Rs. 41 - Rs. 51 per cup

Assumptions

1. Selling Price per Cup: Rs. 125

2. Operating Days: Assuming the shop operates 30 days a
month.
3. Peak and Off-Peak Hours: College areas typically have
peak hours in the morning, at lunchtime, and in the late
afternoon. Let's assume the shop has a consistent flow of
customers throughout the day with varying peak times.

4. Customer Base: Being in a college area, the primary

customers would be students, faculty, and staff, along with
local residents.

Estimation of Daily Sales

1. Morning Rush (8 AM - 10 AM): Assuming an average of
40 cups sold.
2. Midday (10 AM - 2 PM): Assuming a slight dip but still
3. Afternoon
consistent, withto Evening (2 PM
an average - 8cups
of 60 PM):sold.
Assuming an
average of 80 cups, considering students might come in for
group
4. Totalstudies or toCups
Estimated hangSold
out. per Day: 180 cups.

Revenue Calculation

Daily Revenue: 180 cups x Rs. 125 = Rs. 22,500.

Monthly Revenue: Rs. 22,500 x 30 days = Rs. 6,75,000.

Direct Costs (COGS for Coffee)

Average Direct Cost per Cup: Rs. 46
Monthly COGS: 180 cups/day * 30 days * Rs. 46 = Rs.
2,47,800

Estimated Monthly SG&A Expense Breakdown:

Rent: Rs. 50,000 - Rs. 2,00,000

Salaries: Rs. 45,000
Utilities: Rs. 10,000 - Rs. 20,000
Marketing: Rs. 10,000 - Rs. 30,000
Insurance: Rs. 5,000 - Rs. 10,000
Miscellaneous: Rs. 5,000 - Rs. 15,000
Total Estimated SG&A Expenses: Rs. 1,25,000 - Rs.
3,20,000 per month

EBITDA Calculation

EBITDA = Monthly Revenue - (COGS + SG&A Expenses)

EBITDA = Rs. 6,75,000 - (Rs. 2,47,800 + Rs. 2,22,500)
EBITDA = Rs. 6,75,000 - Rs. 4,70,300
EBITDA = Rs. 2,04,700

CAPEX Calculation
Average Lifespan
Asset Cost (Rs.)
(Years)
Coffee Machines 50,000 - 5,00,000 5-10
Grinders 20,000 - 70,000 5-8
Refrigeration Units 30,000 - 1,50,000 10-15
Oven/Toaster 10,000 - 50,000 5-10
Dishwasher 40,000 - 1,00,000 7-12
Furniture (Tables, Chairs, Couches) 2,00,000 - 5,00,000 5-10
Point of Sale (POS) System 50,000 - 1,00,000 5-7
Air Conditioning/Heating System 50,000 - 2,00,000 10-15
Signage and Branding 50,000 - 2,00,000 5-10
2,00,000 -
Renovation/Interior Design 5-10
10,00,000
Security System (Cameras, Alarms) 20,000 - 1,00,000 5-10

Assumptions for Balance Sheet

Accounts Receivable (% of revenue) 2-5%

Accounts Payable (% of COGS) 30-50%
Deferred Revenue (% of revenue) 5-10%

Total Initial Capital Requirement

CapEx: Rs. 15,00,000 (as a higher estimate for a well-
equipped setup)
Working Capital: Rs. 5,00,000
Total: Rs. 20,00,000

Capital Structure: Equity and Debt

Calculation
Equity Capital: 70% of Rs. 20,00,000 = Rs. 14,00,000
Debt Capital: 30% of Rs. 20,00,000 = Rs. 6,00,000

Total Capital Required: Rs. 20,00,000

Equity Contribution: Rs. 14,00,000
Debt Contribution: Rs. 6,00,000 at an interest rate of 12%
per annum for 5 years
Growth Assumptions

Year Revenue Growth COGS Inflation

1-3 15-20% 0.05
4-7 10-15% 0.04
8-10 5-8% 0.03
Rent 50000
Salaries 45,000
Utilities 10000
Marketing 10000
Insurance 5000
Miscellaneous 5000
125000
 CapEx as % of
SG&A Inflation Debt Repayment Tax Rate
Revenue
0.04 0.05 As per schedule 25-30%
0.03 0.04 As per schedule 25-30%
0.02 0.03 As per schedule 25-30%
Assumptions: 2024E 2025E 2026E 2027E 2028E 2029E
1. Revenue Growth (%) 20% 15% 15% 10% 10%
Cups Sold 64,800
Average Price per Cup ₹ 125
Total Revenue ₹ 8,100,000

2. Cost of Goods Sold (COGS) Growth (%) 5% 5% 5% 4% 4%

COGS (as a % of revenue) ₹ 2,980,800 37%

3. Operating Expenses Growth (%) 4% 4% 4% 3% 3%

Rent (% of revenue) ₹ 600,000 7.4%
Salaries (% of revenue) ₹ 540,000 6.7%
Utilities (% of revenue) ₹ 120,000 1.5%
Marketing (% of revenue) ₹ 120,000 1.5%
Insurance (% of revenue) ₹ 60,000 0.7%
Miscellaneous (% of revenue) ₹ 60,000 0.7%

4. Corporate Tax Rate 30%

2030E 2031E 2032E 2033E
10% 5% 5% 5% 10% 10% 10% 5% 5% 5% 10%

4% 3% 3% 3%

3% 2% 2% 2%
10% 10% 5%
Income Statement
Rs. in actual figures 2024E 2025E 2026E 2027E 2028E 2029E
Revenue ₹ 8,100,000 ₹ 9,720,000 ₹ 11,178,000 ₹ 12,854,700 ₹ 14,140,170 ₹ 15,554,187
Cost of Goods Sold (COGS) ₹ 2,980,800 ₹ 3,576,960 ₹ 4,113,504 ₹ 4,730,530 ₹ 5,203,583 ₹ 5,723,941
Gross Profit ₹ 5,119,200 ₹ 6,143,040 ₹ 7,064,496 ₹ 8,124,170 ₹ 8,936,587 ₹ 9,830,246
Gross Profit Margin % 63% 63% 63% 63% 63% 63%
Non-Operating Expenses
Rent ₹ 600,000 ₹ 720,000 ₹ 828,000 ₹ 952,200 ₹ 1,047,420 ₹ 1,152,162
Salaries ₹ 540,000 ₹ 648,000 ₹ 745,200 ₹ 856,980 ₹ 942,678 ₹ 1,036,946
Utilities ₹ 120,000 ₹ 144,000 ₹ 165,600 ₹ 190,440 ₹ 209,484 ₹ 230,432
Marketing ₹ 120,000 ₹ 144,000 ₹ 165,600 ₹ 190,440 ₹ 209,484 ₹ 230,432
Insurance ₹ 60,000 ₹ 72,000 ₹ 82,800 ₹ 95,220 ₹ 104,742 ₹ 115,216
Miscellaneous ₹ 60,000 ₹ 72,000 ₹ 82,800 ₹ 95,220 ₹ 104,742 ₹ 115,216
Total OpEx ₹ 1,500,000 ₹ 1,800,000 ₹ 2,070,000 ₹ 2,380,500 ₹ 2,618,550 ₹ 2,880,405
EBITDA ₹ 3,619,200 ₹ 4,343,040 ₹ 4,994,496 ₹ 5,743,670 ₹ 6,318,037 ₹ 6,949,841
Depreciation & Amortization ₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 76,810
EBIT ₹ 3,542,390 ₹ 4,266,230 ₹ 4,917,686 ₹ 5,666,861 ₹ 6,241,228 ₹ 6,873,032
Interest Expense ₹ 42,000 ₹ 34,697 ₹ 26,882 ₹ 18,520 ₹ 9,573 ₹ -
EBT ₹ 3,500,390 ₹ 4,231,534 ₹ 4,890,805 ₹ 5,648,341 ₹ 6,231,655 ₹ 6,873,032
Taxes ₹ 1,050,117 ₹ 1,269,460 ₹ 1,467,241 ₹ 1,694,502 ₹ 1,869,496 ₹ 2,061,909
EAT (Net Income) ₹ 2,450,273 ₹ 2,962,074 ₹ 3,423,563 ₹ 3,953,838 ₹ 4,362,158 ₹ 4,811,122
Net Income as % of Revenue 30.3% 30.5% 30.6% 30.8% 30.8% 30.9%

144.5247814625

net profit 3000000

Current seeling -41942915 -13.98097166667
₹ 2,450,273
 2030E 2031E 2032E 2033E 2034E 2035E 2034E
₹ 17,109,606 ₹ 17,965,086 ₹ 18,863,340 ₹ 19,806,507 ₹ 21,787,158 ₹ 23,965,874 ₹ 26,362,461
₹ 6,296,335 ₹ 6,611,152 ₹ 6,941,709 ₹ 7,288,795 ₹ 8,017,674 ₹ 8,819,442 ₹ 9,701,386
₹ 10,813,271 ₹ 11,353,934 ₹ 11,921,631 ₹ 12,517,713 ₹ 13,769,484 ₹ 15,146,432 ₹ 16,661,075
63% 63% 63% 63% 63% 63% 63%

₹ 1,267,378 ₹ 1,330,747 ₹ 1,397,284 ₹ 1,467,149 ₹ 1,613,864 ₹ 1,775,250 ₹ 1,952,775

₹ 1,140,640 ₹ 1,197,672 ₹ 1,257,556 ₹ 1,320,434 ₹ 1,452,477 ₹ 1,597,725 ₹ 1,757,497
₹ 253,476 ₹ 266,149 ₹ 279,457 ₹ 293,430 ₹ 322,773 ₹ 355,050 ₹ 390,555
₹ 253,476 ₹ 266,149 ₹ 279,457 ₹ 293,430 ₹ 322,773 ₹ 355,050 ₹ 390,555
₹ 126,738 ₹ 133,075 ₹ 139,728 ₹ 146,715 ₹ 161,386 ₹ 177,525 ₹ 195,277
₹ 126,738 ₹ 133,075 ₹ 139,728 ₹ 146,715 ₹ 161,386 ₹ 177,525 ₹ 195,277
₹ 3,168,446 ₹ 3,326,868 ₹ 3,493,211 ₹ 3,667,872 ₹ 4,034,659 ₹ 4,438,125 ₹ 4,881,937
₹ 7,644,825 ₹ 8,027,067 ₹ 8,428,420 ₹ 8,849,841 ₹ 9,734,825 ₹ 10,708,307 ₹ 11,779,138
₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 84,310 ₹ 84,310 ₹ 84,310
₹ 7,568,016 ₹ 7,950,257 ₹ 8,351,610 ₹ 8,773,031 ₹ 9,650,515 ₹ 10,623,998 ₹ 11,694,829
₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ -
₹ 7,568,016 ₹ 7,950,257 ₹ 8,351,610 ₹ 8,773,031 ₹ 9,650,515 ₹ 10,623,998 ₹ 11,694,829
₹ 2,270,405 ₹ 2,385,077 ₹ 2,505,483 ₹ 2,631,909 ₹ 2,895,155 ₹ 3,187,199 ₹ 3,508,449
₹ 5,297,611 ₹ 5,565,180 ₹ 5,846,127 ₹ 6,141,122 ₹ 6,755,361 ₹ 7,436,799 ₹ 8,186,380
31.0% 31.0% 31.0% 31.0% 31.0% 31.0% 31.1%
2034E 2034E 2034E 2034E 2034E 2034E 2043E
₹ 27,680,584 ₹ 29,064,613 ₹ 30,517,844 ₹ 33,569,629 ₹ 36,926,591 ₹ 40,619,251 ₹ 42,650,213
₹ 10,186,455 ₹ 10,695,778 ₹ 11,230,567 ₹ 12,353,623 ₹ 13,588,986 ₹ 14,947,884 ₹ 15,695,278
₹ 17,494,129 ₹ 18,368,836 ₹ 19,287,278 ₹ 21,216,005 ₹ 23,337,606 ₹ 25,671,366 ₹ 26,954,935
63% 63% 63% 63% 63% 63% 63%

₹ 2,050,414 ₹ 2,152,934 ₹ 2,260,581 ₹ 2,486,639 ₹ 2,735,303 ₹ 3,008,833 ₹ 3,159,275

₹ 1,845,372 ₹ 1,937,641 ₹ 2,034,523 ₹ 2,237,975 ₹ 2,461,773 ₹ 2,707,950 ₹ 2,843,348
₹ 410,083 ₹ 430,587 ₹ 452,116 ₹ 497,328 ₹ 547,061 ₹ 601,767 ₹ 631,855
₹ 410,083 ₹ 430,587 ₹ 452,116 ₹ 497,328 ₹ 547,061 ₹ 601,767 ₹ 631,855
₹ 205,041 ₹ 215,293 ₹ 226,058 ₹ 248,664 ₹ 273,530 ₹ 300,883 ₹ 315,928
₹ 205,041 ₹ 215,293 ₹ 226,058 ₹ 248,664 ₹ 273,530 ₹ 300,883 ₹ 315,928
₹ 5,126,034 ₹ 5,382,336 ₹ 5,651,453 ₹ 6,216,598 ₹ 6,838,258 ₹ 7,522,083 ₹ 7,898,188
₹ 12,368,095 ₹ 12,986,500 ₹ 13,635,825 ₹ 14,999,407 ₹ 16,499,348 ₹ 18,149,283 ₹ 19,056,747
₹ 84,310 ₹ 84,310 ₹ 84,310 ₹ 84,310 ₹ 84,310 ₹ 84,310 ₹ 84,310
₹ 12,283,786 ₹ 12,902,190 ₹ 13,551,515 ₹ 14,915,098 ₹ 16,415,039 ₹ 18,064,973 ₹ 18,972,438
₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ -
₹ 12,283,786 ₹ 12,902,190 ₹ 13,551,515 ₹ 14,915,098 ₹ 16,415,039 ₹ 18,064,973 ₹ 18,972,438
₹ 3,685,136 ₹ 3,870,657 ₹ 4,065,455 ₹ 4,474,529 ₹ 4,924,512 ₹ 5,419,492 ₹ 5,691,731
₹ 8,598,650 ₹ 9,031,533 ₹ 9,486,061 ₹ 10,440,568 ₹ 11,490,527 ₹ 12,645,481 ₹ 13,280,706
31.1% 31.1% 31.1% 31.1% 31.1% 31.1% 31.1%
Balance Sheet Historical
$ in actual figures 2023 2024E 2025E 2026E 2027E
Current Assets
Cash - 4,115,068 7,280,778 10,876,316 15,025,960
Accounts Receivable - 405,000 486,000 558,900 642,735
Total Current Assets 4,520,068 7,766,778 11,435,216 15,668,695
Non Current Assets
Fixed Assets - ₹ 720,000 ₹ 643,190 ₹ 566,381 ₹ 489,571
Accumulated Depreciation - ₹ -76,810 ₹ -76,810 ₹ -76,810 ₹ -76,810
Total Non Current Assets ₹ 643,190 ₹ 566,381 ₹ 489,571 ₹ 412,762
Total Assets ₹ 5,163,259 ₹ 8,333,159 ₹ 11,924,787 ₹ 16,081,457

Current Liabilities
Accounts Payable 0 ₹ 1,192,320 ₹ 1,430,784 ₹ 1,645,402 ₹ 1,892,212
Deferred Revenue 0 ₹ 405,000 ₹ 486,000 ₹ 558,900 ₹ 642,735
Total Current Liabilitites ₹ 1,597,320 ₹ 1,916,784 ₹ 2,204,302 ₹ 2,534,947
Non Current Liabilities
Debt - ₹ 495,666 ₹ 384,028 ₹ 264,575 ₹ 136,761
Total Non Current Liabilitites ₹ 495,666 ₹ 384,028 ₹ 264,575 ₹ 136,761
Total Liabilitites ₹ 2,092,986 ₹ 2,300,812 ₹ 2,468,877 ₹ 2,671,708
Equity ₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000
Retained Earnings - ₹ 2,450,273 ₹ 5,412,347 ₹ 8,835,910 ₹ 12,789,749
Total Equity ₹ 3,070,273 ₹ 6,032,347 ₹ 9,455,910 ₹ 13,409,749
Total Liabilities & Equity ₹ 5,163,259 ₹ 8,333,159 ₹ 11,924,787 ₹ 16,081,457

Balance Check - - - -
4.0519838741382
Assumptions:
Capital Structure -
Capex 720,000
Working Capital 500,000
Total 1,220,000
 Debt 600,000 - - -
Equity 620,000 - - -

COGS -
Accounts Receivable (% of revenue) 5.0% 5.0% 5.0% 5.0%
Accounts Payable (% of COGS) 40.0% 40.0% 40.0% 40.0%
Deferred Revenue (% of revenue) 5.0% 5.0% 5.0% 5.0%

Debt Balance ₹ 600,000 ₹ 495,666 ₹ 384,028 ₹ 264,575

Int Rate 7% 7% 7% 7%
Debt Repayment 146,334 146,334 146,334 146,334
Interest Paid 42,000 34,697 26,882 18,520
Principle Payment 104,334 111,638 119,452 127,814

$2,029.00 $2,030.00 $2,031.00

300000 ₹ -124,904.69
12%
3
 2028E 2029E 2030E 2031E 2032E 2033E 2034E

19,517,388 24,503,463 30,106,841 35,819,757 41,874,917 48,231,682 54,878,904

707,009 777,709 855,480 898,254 943,167 990,325 1,089,358
20,224,396 25,281,172 30,962,321 36,718,011 42,818,084 49,222,008 55,968,262

₹ 412,762 ₹ 445,952 ₹ 369,143 ₹ 347,333 ₹ 270,524 ₹ 193,714 ₹ 600,905

₹ -76,810 ₹ -76,810 ₹ -76,810 ₹ -76,810 ₹ -76,810 ₹ -76,810 ₹ -84,310
₹ 335,952 ₹ 369,143 ₹ 292,333 ₹ 270,524 ₹ 193,714 ₹ 116,905 ₹ 516,595
₹ 20,560,348 ₹ 25,650,315 ₹ 31,254,654 ₹ 36,988,535 ₹ 43,011,798 ₹ 49,338,912 ₹ 56,484,858

₹ 2,081,433 ₹ 2,289,576 ₹ 2,518,534 ₹ 2,644,461 ₹ 2,776,684 ₹ 2,915,518 ₹ 3,207,070

₹ 707,009 ₹ 777,709 ₹ 855,480 ₹ 898,254 ₹ 943,167 ₹ 990,325 ₹ 1,089,358
₹ 2,788,442 ₹ 3,067,286 ₹ 3,374,014 ₹ 3,542,715 ₹ 3,719,851 ₹ 3,905,843 ₹ 4,296,428

₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ -
₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ -
₹ 2,788,442 ₹ 3,067,286 ₹ 3,374,014 ₹ 3,542,715 ₹ 3,719,851 ₹ 3,905,843 ₹ 4,296,428
₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000
₹ 17,151,907 ₹ 21,963,029 ₹ 27,260,640 ₹ 32,825,820 ₹ 38,671,947 ₹ 44,813,069 ₹ 51,568,430
₹ 17,771,907 ₹ 22,583,029 ₹ 27,880,640 ₹ 33,445,820 ₹ 39,291,947 ₹ 45,433,069 ₹ 52,188,430
₹ 20,560,348 ₹ 25,650,315 ₹ 31,254,654 ₹ 36,988,535 ₹ 43,011,798 ₹ 49,338,912 ₹ 56,484,858

- - - - - - -
8.2421966992661
 - - - - - - -
- - - - - - -

5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%

40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0%
5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%

₹ 136,761 ₹0 ₹0 ₹0 ₹0 ₹0
7%
146,334 - - - - -
9,573 - - - - -
136,761 - - - - -
2035E 2034E 2034E 2034E 2034E 2034E 2034E

62,720,720 71,300,187 80,177,174 89,436,246 98,652,052 109,626,152 121,695,134

1,198,294 1,318,123 1,384,029 1,453,231 1,525,892 1,678,481 1,846,330
63,919,013 72,618,310 81,561,203 90,889,477 100,177,944 111,304,634 123,541,463

₹ 516,595 ₹ 476,286 ₹ 391,976 ₹ 368,167 ₹ 852,337 ₹ 768,028 ₹ 683,718

₹ -84,310 ₹ -84,310 ₹ -84,310 ₹ -84,310 ₹ -84,310 ₹ -84,310 ₹ -84,310
₹ 432,286 ₹ 391,976 ₹ 307,667 ₹ 283,857 ₹ 768,028 ₹ 683,718 ₹ 599,409
₹ 64,351,299 ₹ 73,010,286 ₹ 81,868,870 ₹ 91,173,334 ₹ 100,945,972 ₹ 111,988,352 ₹ 124,140,872

₹ 3,527,777 ₹ 3,880,554 ₹ 4,074,582 ₹ 4,278,311 ₹ 4,492,227 ₹ 4,941,449 ₹ 5,435,594

₹ 1,198,294 ₹ 1,318,123 ₹ 1,384,029 ₹ 1,453,231 ₹ 1,525,892 ₹ 1,678,481 ₹ 1,846,330
₹ 4,726,070 ₹ 5,198,677 ₹ 5,458,611 ₹ 5,731,542 ₹ 6,018,119 ₹ 6,619,931 ₹ 7,281,924

₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ -
₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ -
₹ 4,726,070 ₹ 5,198,677 ₹ 5,458,611 ₹ 5,731,542 ₹ 6,018,119 ₹ 6,619,931 ₹ 7,281,924
₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000 ₹ 620,000
₹ 59,005,229 ₹ 67,191,609 ₹ 75,790,259 ₹ 84,821,792 ₹ 94,307,853 ₹ 104,748,421 ₹ 116,238,948
₹ 59,625,229 ₹ 67,811,609 ₹ 76,410,259 ₹ 85,441,792 ₹ 94,927,853 ₹ 105,368,421 ₹ 116,858,948
₹ 64,351,299 ₹ 73,010,286 ₹ 81,868,870 ₹ 91,173,334 ₹ 100,945,972 ₹ 111,988,352 ₹ 124,140,872

- - - - - - -
 - - - - - - -
- - - - - - -

5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%

40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0%
5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
2034E 2043E

134,968,484 148,632,458
2,030,963 2,132,511
136,999,447 150,764,968

₹ 599,409 ₹ 515,099
₹ -84,310 ₹ -84,310
₹ 515,099 ₹ 430,790
₹ 137,514,546 ₹ 151,195,758

₹ 5,979,154 ₹ 6,278,111
₹ 2,030,963 ₹ 2,132,511
₹ 8,010,116 ₹ 8,410,622

₹ - ₹ -
₹ - ₹ -
₹ 8,010,116 ₹ 8,410,622
₹ 620,000 ₹ 620,000
₹ 128,884,430 ₹ 142,165,136
₹ 129,504,430 ₹ 142,785,136
₹ 137,514,546 ₹ 151,195,758

- -
 - -
- -

5.0% 5.0%
40.0% 40.0%
5.0% 5.0%
Statement of Cashflows
$ in actual figures 2024E 2025E 2026E 2027E 2028E 2029E
Net Income ₹ 2,450,273 ₹ 2,962,074 ₹ 3,423,563 ₹ 3,953,838 ₹ 4,362,158 ₹ 4,811,122
Operating Activities
Depreciation 76,810 76,810 76,810 76,810 76,810 76,810
Change in Accounts Receivable (405,000) (81,000) (72,900) (83,835) (64,274) (70,701)
Change in Accounts Payable 1,192,320 238,464 214,618 246,810 189,221 208,143
Change in Deferred Revenue 405,000 81,000 72,900 83,835 64,274 70,701
Operating Cash Flow ₹ 3,719,403 ₹ 3,277,347 ₹ 3,714,990 ₹ 4,277,458 ₹ 4,628,189 ₹ 5,096,075
Investing Activities
CapEx (720,000) - - - - (110,000)
Investing Cash Flow ₹ -720,000 ₹ - ₹ - ₹ - ₹ - ₹ -110,000
Financing Activities
Equity Capital 620,000 - - - - -
Debt Repayment (104,334) (111,638) (119,452) (127,814) (136,761) -
Net Borrowings 600,000 - - - - -
Financing Cash Flow ₹ 1,115,666 ₹ -111,638 ₹ -119,452 ₹ -127,814 ₹ -136,761 ₹ -
Net Cash Flow ₹ 4,115,068 ₹ 3,165,709 ₹ 3,595,538 ₹ 4,149,644 ₹ 4,491,428 ₹ 4,986,075

0.044445814698
 2030E 2031E 2032E 2033E 2034E 2035E 2036E 2037E
₹ 5,297,611 ₹ 5,565,180 ₹ 5,846,127 ₹ 6,141,122 ₹ 6,755,361 ₹ 7,436,799 ₹ 8,186,380 ₹ 8,598,650

76,810 76,810 76,810 76,810 84,310 84,310 84,310 84,310

(77,771) (42,774) (44,913) (47,158) (99,033) (108,936) (119,829) (65,906)
228,958 125,927 132,223 138,834 291,552 320,707 352,778 194,028
77,771 42,774 44,913 47,158 99,033 108,936 119,829 65,906
₹ 5,603,378 ₹ 5,767,916 ₹ 6,055,160 ₹ 6,356,766 ₹ 7,131,222 ₹ 7,841,815 ₹ 8,623,467 ₹ 8,876,987

- (55,000) - - (484,000) - (44,000) -

₹ - ₹ -55,000 ₹ - ₹ - ₹ -484,000 ₹ - ₹ -44,000 ₹ -

- - - - - - - -
- - - - - - - -
- - - - - - - -
₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ - ₹ -
₹ 5,603,378 ₹ 5,712,916 ₹ 6,055,160 ₹ 6,356,766 ₹ 6,647,222 ₹ 7,841,815 ₹ 8,579,467 ₹ 8,876,987
 2038E 2039E 2040E 2041E 2042E 2043E
₹ 9,031,533 ₹ 9,486,061 ₹ 10,440,568 ₹ 11,490,527 ₹ 12,645,481 ₹ 13,280,706

84,310 84,310 84,310 84,310 84,310 84,310

(69,201) (72,662) (152,589) (167,848) (184,633) (101,548)
203,729 213,916 449,223 494,145 543,559 298,958
69,201 72,662 152,589 167,848 184,633 101,548
₹ 9,319,572 ₹ 9,784,286 ### ### ### ₹ 13,663,973

(60,500) (568,480) - - - -
₹ -60,500 ₹ -568,480 ₹ - ₹ - ₹ - ₹ -

- - - - - -
- - - - - -
- - - - - -
₹ - ₹ - ₹ - ₹ - ₹ - ₹ -
₹ 9,259,072 ₹ 9,215,806 ### ### ### ₹ 13,663,973
Fixed Assets
Rs. in actual figures Asset Life (Years) 2024E 2025E 2026E 2027E 2028E 2029E
CapEx
Coffee Machines 10 ₹ 50,000
Grinders 5 ₹ 20,000 ₹ 22,000
Refrigeration Units 10 ₹ 30,000
Oven/Toaster 5 ₹ 10,000 ₹ 11,000
Dishwasher 12 ₹ 40,000
Furniture (Tables, Chairs, Couches) 15 ₹ 200,000
Point of Sale (POS) System 7 ₹ 50,000
Air Conditioning/Heating System 10 ₹ 50,000
Signage and Branding 5 ₹ 50,000 ₹ 55,000
Renovation/Interior Design 10 ₹ 200,000
Security System (Cameras, Alarms) 5 ₹ 20,000 ₹ 22,000
Total CapEx ₹ 720,000 ₹0 ₹0 ₹0 ₹ 0 ₹ 110,000
Depreciation and Amortization
Coffee Machines ₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,000
Grinders ₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,000
Refrigeration Units ₹ 3,000 ₹ 3,000 ₹ 3,000 ₹ 3,000 ₹ 3,000 ₹ 3,000
Oven/Toaster ₹ 2,000 ₹ 2,000 ₹ 2,000 ₹ 2,000 ₹ 2,000 ₹ 2,000
Dishwasher ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333
Furniture (Tables, Chairs, Couches) ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333
Point of Sale (POS) System ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143
Air Conditioning/Heating System ₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,000
Signage and Branding ₹ 10,000 ₹ 10,000 ₹ 10,000 ₹ 10,000 ₹ 10,000 ₹ 10,000
Renovation/Interior Design ₹ 20,000 ₹ 20,000 ₹ 20,000 ₹ 20,000 ₹ 20,000 ₹ 20,000
Security System (Cameras, Alarms) ₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,000
Total D&A ₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 76,810
 2030E 2031E 2032E 2033E 2034E 2035E 2034E 2034E 2034E

₹ 55,000
₹ 24,200
₹ 33,000
₹ 12,100
₹ 44,000

₹ 55,000 ₹ 60,500
₹ 55,000
₹ 60,500
₹ 220,000
₹ 24,200
₹ 0 ₹ 55,000 ₹0 ₹0 ₹ 484,000 ₹0 ₹ 44,000 ₹0 ₹ 60,500

₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,500 ₹ 5,500 ₹ 5,500 ₹ 5,500 ₹ 5,500

₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,840 ₹ 4,840 ₹ 4,840 ₹ 4,840 ₹ 4,840
₹ 3,000 ₹ 3,000 ₹ 3,000 ₹ 3,000 ₹ 3,300 ₹ 3,300 ₹ 3,300 ₹ 3,300 ₹ 3,300
₹ 2,000 ₹ 2,000 ₹ 2,000 ₹ 2,000 ₹ 2,420 ₹ 2,420 ₹ 2,420 ₹ 2,420 ₹ 2,420
₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333
₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333
₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143
₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,000 ₹ 5,500 ₹ 5,500 ₹ 5,500 ₹ 5,500 ₹ 5,500
₹ 10,000 ₹ 10,000 ₹ 10,000 ₹ 10,000 ₹ 12,100 ₹ 12,100 ₹ 12,100 ₹ 12,100 ₹ 12,100
₹ 20,000 ₹ 20,000 ₹ 20,000 ₹ 20,000 ₹ 22,000 ₹ 22,000 ₹ 22,000 ₹ 22,000 ₹ 22,000
₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,000 ₹ 4,840 ₹ 4,840 ₹ 4,840 ₹ 4,840 ₹ 4,840
₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 76,810 ₹ 84,310 ₹ 84,310 ₹ 84,310 ₹ 84,310 ₹ 84,310
2034E 2034E 2034E 2034E 2043E

₹ 26,620

₹ 13,310

₹ 220,000

₹ 66,550
₹ 242,000

₹ 568,480 ₹0 ₹0 ₹0 ₹0

₹ 5,500 ₹ 5,500 ₹ 5,500 ₹ 5,500 ₹ 5,500

₹ 4,840 ₹ 4,840 ₹ 4,840 ₹ 4,840 ₹ 4,840
₹ 3,300 ₹ 3,300 ₹ 3,300 ₹ 3,300 ₹ 3,300
₹ 2,420 ₹ 2,420 ₹ 2,420 ₹ 2,420 ₹ 2,420
₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333 ₹ 3,333
₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333 ₹ 13,333
₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143 ₹ 7,143
₹ 5,500 ₹ 5,500 ₹ 5,500 ₹ 5,500 ₹ 5,500
₹ 12,100 ₹ 12,100 ₹ 12,100 ₹ 12,100 ₹ 12,100
₹ 22,000 ₹ 22,000 ₹ 22,000 ₹ 22,000 ₹ 22,000
₹ 4,840 ₹ 4,840 ₹ 4,840 ₹ 4,840 ₹ 4,840
₹ 84,310 ₹ 84,310 ₹ 84,310 ₹ 84,310 ₹ 84,310