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Executive Summary

The Saad Super Store is a start-up retail store in Federal B. Area, Karachi that provides interesting merchandise options at bargain prices. Financing will come from the private investments of owners Saad Arshad and AsharAftab. They will donate equity that will be cleared at the end of 36 months. Dividends will be paid quarterly on the outstanding equity. The Saad Super Store will be incorporated as an S.A corporation. This will shield the owners from issues of personal liability and double taxation. The investors will be treated as shareholders and therefore will not be liable for more than their personal investments. The majority owner SaadArshad, will contribute from his personal savings toward this business venture. With an aggressive marketing plan The Saad Super Store expects to experience steady growth as it becomes more familiar to the general public. With the financing in place The Saad Super Store will be able to successfully open and maintain operations through year one. The large capital investments of the owners will provide the public with a unique and innovative store that will cater to the needs of those on fixed incomes such as low income families, the elderly, and the large student population in the Federal B. Area. The successful operation of the Saad Super Store will provide a customer base that will allow it to be self-sufficient.

1.1 Objectives 1. To provide a wide range of merchandise at reasonable prices. 2. To achieve a healthy profit margin within the first year. 3. To achieve a modest net profit by year two. 4. To be an active and vocal member of the community, and provide continual reinvestment through participation in community activities and financial contributions.

1.2 Mission The Saad Super Store provides a variety of interesting merchandise options at bargain prices. Dedicated to customer service the Saad Super Store will give its patrons the kind of service that is respectful and prompt. Employees of the Saad Super Store will also be treated in a professional manner with a rewarding work environment and fair compensation. The Saad Super Store wants each customer to feel as though he/she has gotten excellent treatment at a bargain price.

1.3 Keys to Success To succeed in this business we must:


Sell a broad range of products. Provide for the satisfaction of 100% of our customers. Be an active member of the community. Encourage customer input.

Company Summary
The Saad Super Store sells products and provides excellent customer service for the general public. We have leased a retail store which we use to market and merchandise our products. It is located one mile from Main Sharah-e-Pakistan, in Federal B. Area, Karachi. The company was incorporated on January1.

2.1 Company Ownership The Saad Super Store is a privately held corporation. It will be registered as a Saad&Ashar enterprise, with ownership SaadArshad(60%), AsharAftab (40%).

2.2 Start-up Summary The building will be leased with a down payment of Rs30,00,000 on a fourteen years lease. Start-up costs will be financed through a combination of owner investment and shortterm borrowing. The start-up chart shows the distribution of financing. Other miscellaneous expenses include: Marketing/advertising consultancy fees for assistance in designing our grand-opening ads and brochures. Legal fees for corporate organization filings. Retail merchandising/designing fees for store layout and minor renovations.

Start-up Funding Start-up Expenses to Fund Start-up Assets to Fund Total Funding Required Assets Non-cash Assets from Start-up Cash Requirements from Start-up Additional Cash Raised Cash Balance on Starting Date Total Assets Liabilities and Capital Liabilities Current Borrowing Long-term Liabilities Accounts Payable (Outstanding Bills) Other Current Liabilities (interest-free) Total Liabilities Capital Planned Investment Saad Arshad AsharAftab Other Additional Investment Requirement Total Planned Investment Loss at Start-up (Start-up Expenses) Total Capital Total Capital and Liabilities Total Funding 40,00000 30,00000 10,00000 0 80,00000 (13,00000) 67,00000 73,50000 86,50000 0 0 6,00000 50000 6,50000 31,00,000 42,50000 0 42,50000 73,50000 13,00,000 73,50000 86,50000

Start-up
Requirements Start-up Expenses Legal Stationery, etc. Brochures Marketing consultants Insurance 30000 20000 50000 1,00000 20000

Rent Building renovations Expensed equipment Other Total Start-up Expenses Start-up Assets Cash Required Start-up Inventory Other Current Assets Long-term Assets Total Assets Total Requirements Products

3,00000 5,00000 1,50000 1,30000 13,00000 42,50000 20,00000 1,00000 10,00000 73,50000 86,50000

The Saad Super Store sells a variety of quality discount merchandise. The types of merchandise we will carry will include items such as dishware, groceries, household goods, toys, cosmetics, candy, greeting cards, and a list of items too exhaustive to list here. A dedicated staff is committed to providing excellent customer service. The merchandise is purchased from a variety of well-known manufacturers such as Procter & Gamble, Unilever Pakistan, as well as a number of other generic branded companies. Shipments arrive on a daily basis. We will continue to find new product lines that can be added to our inventory. We are able to sell products at very low prices, because we will purchase items from discontinued lines, seconds, over runs, etc., that cannot be sold to a manufacturer's usual retail customers.

Market Analysis Summary We expect sales to increase steadily as consumers find that they can purchase a variety of quality items at bargain prices. We intend to tap into the retail market with pricing that will encourage quantity buying, and our pricing will attract consumers on fixed budgets. Our target market is the middle and lower income portion of the Federal B. Area and surrounding community. This includes working class individuals, the elderly, and students, many of whom are price conscious and looking to find a value for their money.

4.1 Market Segmentation The market analysis pie chart shows potential customers and the company's target markets. The Saad Super Store intends to provide affordable shopping alternatives to

working class families with incomes under 50,000, for elderly people on fixed incomes, and also a large student population that tend to be on strict budgets. Federal B. Area makes up the largest market segment. We expect this market to grow at a rate of 10% per year. This market constitutes the general public who are looking for affordable merchandise at bargain prices. North Nazimabad constitutes the second largest market with a fast growing middle upper middle community. There are also many other communities that shop in the Federal B. Area that will add to the percentage of consumers.

Market Analysis CAGR Potential Customers Elderly Students Working Class Families
Total Growth
(Compound Annual Growth Rate)

Year 1

Year 2

Year 3

Year 4

Year 5

10% 10% 10%


10.00%

40,000 20,000 50,000

44,000 22,000 55,000

48,400 24,200 60,500


133,100

53,240 26,620 66,550


146,410

58,564 29,282 73,205


161,051

10.00% 10.00% 10.00%


10.00%

110,000 121,000

4.2 Target Market Segment Strategy We focus on the price conscious consumer who is looking for value as well as quality. Both the Federal B. Area and the North Nazimabad groups will be marketed to as they are isolated populations which do most of their shopping in the greater Federal B. Area. If we can attract and keep these consumers the word will continue to spread about what our store has to offer.

4.3 Industry Analysis In an ever changing economy the discount store model is becoming more popular with the consumer. Providing a large selection of bargain-priced items is our intended goal.

4.3.1 Competition and Buying Patterns Consumers demand quality customer service, fair pricing, and a convenient location. Competition is very tough with customer service and location key components. The selection of merchandise a store provides is also very important.

Strategy and Implementation Summary


The Saad Super Store uses a strategy of total market service. Our promise is in our location and the products we sell, the people we attract, and the atmosphere we create. We will present a store that is pleasant to shop in with a large variety of merchandise to choose from. Ultimately, we are selling more than just merchandise. We are selling ourselves. We want to provide the kind of customer service that will provide an atmosphere that creates a positive shopping experience for our customers. Strategic Assumptions: 1. Every person with income limitations or on fixed incomes is a potential customer. 2. Marketing to these segments of the population will lead to an expansion in overall market growth.

5.1 Competitive Edge Our location is a very important competitive edge. We are located in the popular Main Gulberg Market which has a high appeal to many different kinds of consumers. There is a good mix of high and low end shops with several quality restaurants nearby. With easy access from Main roads the Gulberg Marketis a popular destination not only for Federal B. Area residents, but for people commuting from North Nazimabad and the outlying areas. Another competitive edge we will have over our competition is the large variety of merchandise we will carry. With the sources we are working with it will be possible to carry many name brand items at a discount price. Add a staff committed to providing

great customer service and the Saad Super Store will be an attractive stop for the consumer. 5.2 Marketing Strategy The Saad Super Store will benchmark our objectives for sales promotion and mass selling. We are focusing our marketing effort on the community of consumers that want a store which has an interesting variety of merchandise at bar gain prices. We will implement a strategy that treats these customers as a community. This means our marketing resources will be centered around both sales promotions (events, displays) and personal sales (customer service, friendly atmosphere).

We will stay within our marketing budget. Marketing promotions will be consistent with the Mission Statement.

5.3 Sales Strategy Employees are paid a monthly wage but can achieve a semi-yearly bonus based on profits and customer satisfaction rates. All potential sales will be attended to in a timely fashion and long-term salespersoncustomer relationships will take precedence over sales closure.

5.3.1 Sales Forecast The following table and chart give a run-down on forecasted sales. We expect sales to increase at a rate of 10% by April. We would like to see another increase of 10% by August. We expect to experience a steady growth throughout our first year even though we are a new business enterprise. As we become more familiar to the public we expect to gain more market share and would like to see progressive growth as we head into the following year. The Saad Super Store, with an aggressive marketing approach expects to increase its share of the market by offering a unique option to discount shopping. Note: For company purchases, the per-unit price of inventory purchases includes cost of shipping.

Sales Forecast
Year 1 Sales Perishable Items Non-Perishable Items Total Sales Direct Cost of Sales Perishable Items Non-Perishable Items Subtotal Direct Cost of Sales Rs113,500 Rs212,000 Rs325,500 Year 1 Rs56,750 Rs106,000 Rs162,750 Rs136,200 Rs254,400 Rs390,600 Year 2 Rs68,100 Rs127,200 Rs195,300 Rs163,440 Rs305,280 Rs468,720 Year 3 Rs81,720 Rs152,640 Rs234,360 Year 2 Year 3

5.4 Milestones
The milestone table shows how the responsibilities break down in the start up of our store. Saad Arshad will head up the drafting of the business plan and will conduct the drive to secure funding. Ashar Aftab will work to secure a site for the store and will handle the details with the personnel plan. Our accountant Ahmed Khan will set up our accounting plan.

Jan-13

Milestones
Milestone Business Plan Secure Start Up Funding Site Selection Personal Plan Accounting Plan Totals Start Date 1/1/2013 17/2/2013 1/3/2013 4/6/2013 8/7/2013 End Date 3/2/2013 3/4/2013 22/4/2013 21/6/2013 19/7/2013 Budget Rs1,000 Rs500 Rs1,500 Rs500 Rs1,000 Rs4,500 Manager Saad Saad Ashar Ashar Ahmed Khan Department Owner Owner Management Management Accounting

Management Summary The owners of the Saad Super Store believe very strongly that relationships should be forthright, work should be structured with enough room for creativity, and pay should be fair and equitable in relation to what the industry is paying. With the right people in place the Saad Super Store will have the incentives to encourage quality people to stay. Saad Arshad and Ashar Aftab worked together as managers of a group of large regional retail operations before starting the Saad Super Store. Over the past 10 years, under their direction, the organization became the largest and most well-known in their area. The owners of the company were looking to sell the company to a International organization and it was at that point that Saad and Ashar decided to branch out on their own. Both bring extensive retail marketing and finance knowledge to the company. They have the knowledge, experience and contacts to make the company a success.

6.1 Personnel Plan The personnel plan is included in the following table. It shows the owner's salary in which Mr. Saad only wants a small draw at the initial start of the store. There will be four full-time employees and four part-time employees. Mr. Ashar will act as the fulltime manager to oversee many of the day-to-day functions of the store. Store employees will start at an hourly rate and raises will come after the stores first year of operation. The manager will start at a monthly salary. Salaries and hourly rates are shown in the table below. Full-time employees will qualify for full benefits.

Personnel Plan
Year 1 Owner Owner/Manager Full Time Full Time Full Time Full Time Part Time Part Time Part Time Part Time Total People Total Payroll Rs24,000 Rs30,000 Rs16,800 Rs16,800 Rs16,800 Rs16,800 Rs6,000 Rs6,000 Rs6,000 Rs6,000 10 Rs145,200 Year 2 Rs28,000 Rs31,500 Rs17,000 Rs17,000 Rs17,000 Rs17,000 Rs5,900 Rs5,900 Rs5,900 Rs5,900 10 Rs151,100 Year 3 Rs30,000 Rs33,000 Rs18,500 Rs18,500 Rs18,500 Rs18,500 Rs6,300 Rs6,300 Rs6,300 Rs6,300 10 Rs162,200

Financial Plan
1. Growth will be moderate; cash flows steady. 2. Marketing costs will remain below 15% of sales. 3. The company will invest residual profits into financial markets and not company expansion (unless absolutely necessary).

7.1 Important Assumptions The personnel burden is very low because benefits are not paid to part-timers. And the short-term interest rate is extraordinarily low because of Mr. Sads long-standing relationship with financial institutions.

General Assumptions Year 1 Plan Month Current Interest Rate Long-term Interest Rate Tax Rate Other 1 7.00% 20.00% 25.42% 0 Year 2 2 7.00% 20.00% 25.00% 0 Year 3 3 7.00% 20.00% 25.42% 0

7.2 Break-even Analysis A Break-even Analysis table has been completed on the basis of average costs/prices. With fixed costs, average sales, and average variable costs, the table and chart show what we need per month to break-even.

Break-even Analysis
Monthly Revenue Break-even Assumptions: Average Percent Variable Cost Estimated Monthly Fixed Cost 50% Rs18,785 Rs37,570

7.3 Projected Cash Flow We are positioning ourselves in the market as a medium risk concern with steady cash flows. Accounts payable is paid at the end of each month, while sales are in cash, giving the Saad Super Store an excellent cash structure.

Pro Forma Cash Flow


Year 1
Cash Received Cash from Operations Cash Sales Subtotal Cash from Operations Additional Cash Received Sales Tax, /GST Received New Current Borrowing New Other Liabilities (interest-free) New Long-term Liabilities Sales of Other Current Assets Sales of Long-term Assets New Investment Received Subtotal Cash Received Expenditures Expenditures from Operations Cash Spending Bill Payments Subtotal Spent on Operations Additional Cash Spent Sales Tax, VAT, HST/GST Paid Out Principal Repayment of Current Borrowing

Year 2

Year 3

Rs325,500 Rs325,500 Rs0 Rs3,000 Rs0 Rs0 Rs0 Rs0 Rs2,000 Rs330,500 Year 1 Rs145,200 Rs219,294 Rs364,494 Rs0 Rs100

Rs390,600 Rs390,600 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs390,600 Year 2 Rs151,100 Rs241,402 Rs392,502 Rs0 Rs1,200

Rs468,720 Rs468,720 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs468,720 Year 3 Rs162,200 Rs272,314 Rs434,514 Rs0 Rs1,200

Other Liabilities Principal Repayment Long-term Liabilities Principal Repayment Purchase Other Current Assets Purchase Long-term Assets Dividends Subtotal Cash Spent Net Cash Flow Cash Balance

Rs0 Rs0 Rs0 Rs0 Rs0 Rs364,594 (Rs34,094) Rs8,406

Rs0 Rs0 Rs0 Rs0 Rs0 Rs393,702 (Rs3,102) Rs5,304

Rs0 Rs0 Rs0 Rs0 Rs0 Rs435,714 Rs33,006 Rs38,311

7.4 Projected Profit and Loss We predict advertising costs will go down in the next three years. We will be able to find what has worked well for us and concentrate on those advertising methods. Normally, a start-up concern will operate with negative profits through the first two years. We will avoid that kind of operating loss by knowing our target markets.

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Need actual charts? We recommend using LivePlan as the easiest way to create graphs for your own business plan. Create your own business plan

Need actual charts? We recommend using LivePlan as the easiest way to create graphs for your own business plan. Create your own business plan

Pro Forma Profit and Loss Year 1 Sales Direct Cost of Sales Other Costs of Goods Total Cost of Sales Gross Margin Gross Margin % Expenses Payroll Sales and Marketing and Other Expenses Depreciation Rent Utilities Insurance Payroll Taxes Other Total Operating Expenses Profit Before Interest and Taxes EBITDA Interest Expense Taxes Incurred Net Profit Net Profit/Sales 7.5 Projected Balance Sheet All of our tables will be updated monthly to reflect past performance and future assumptions. Future assumptions will not be based on past performance but rather on economic cycle activity, regional industry strength, and future cash flow possibilities. We expect solid growth in net worth beyond the year 2006. (Rs62,673) (Rs61,530) Rs34 Rs0 (Rs62,707) -19.26% Rs20,392 Rs21,535 Rs161 Rs5,058 Rs15,173 3.88% Rs46,687 Rs47,830 Rs77 Rs11,847 Rs34,763 7.42% Rs12,000 Rs1,143 Rs36,000 Rs3,300 Rs3,600 Rs21,780 Rs2,400 Rs0 Rs1,143 Rs0 Rs0 Rs0 Rs22,665 Rs0 Rs0 Rs1,143 Rs0 Rs0 Rs0 Rs24,330 Rs0 Rs187,673 Rs145,200 Rs151,100 Rs162,200 Year 2 Year 3 Rs468,720 Rs234,360 Rs0 Rs234,360 Rs234,360 50.00%

Rs325,500 Rs390,600 Rs162,750 Rs0 Rs195,300 Rs0

Rs162,750 Rs195,300 Rs162,750 50.00% Rs195,300 50.00%

Rs225,423 Rs174,908

Pro Forma Balance Sheet Year 1 Assets Current Assets Cash Inventory Other Current Assets Total Current Assets Long-term Assets Long-term Assets Accumulated Depreciation Total Long-term Assets Total Assets Liabilities and Capital Current Liabilities Accounts Payable Current Borrowing Other Current Liabilities Subtotal Current Liabilities Long-term Liabilities Total Liabilities Paid-in Capital Retained Earnings Earnings Total Capital Total Liabilities and Capital Net Worth Need real financials? We recommend using LivePlan as the easiest way to create automatic financials for your own business plan. Create your own business plan 7.6 Business Ratios Rs32,221 Rs2,900 Rs500 Rs35,621 Rs0 Rs35,621 Rs82,000 Rs18,733 Rs1,700 Rs500 Rs20,933 Rs0 Rs20,933 Rs82,000 Rs22,709 Rs500 Rs500 Rs23,709 Rs0 Rs23,709 Rs82,000 (Rs60,534) Rs34,763 Rs56,229 Rs79,938 Rs56,229 Rs10,000 Rs1,143 Rs8,857 Rs41,914 Year 1 Rs10,000 Rs2,286 Rs7,714 Rs42,399 Year 2 Rs10,000 Rs3,429 Rs6,571 Rs79,938 Year 3 Rs8,406 Rs23,650 Rs1,000 Rs33,056 Rs5,304 Rs28,380 Rs1,000 Rs34,684 Rs38,311 Rs34,056 Rs1,000 Rs73,367 Year 2 Year 3

(Rs13,000) (Rs75,707) (Rs62,707) Rs6,293 Rs41,914 Rs6,293 Rs15,173 Rs21,466 Rs42,399 Rs21,466

We expect our net profit margin and gross margin, to increase steadily over the threeyear period. Our net working capital will increase handsomely by year three, proving that we have the cash flows to remain a going concern. The following table shows these important financial ratios, based upon NAICS industry code 452112, Discount Department Stores.

Ratio Analysis Industry Year 1 Sales Growth Percent of Total Assets Inventory Other Current Assets Total Current Assets Long-term Assets Total Assets Current Liabilities Long-term Liabilities Total Liabilities Net Worth Percent of Sales Sales Gross Margin Selling, General & Administrative Expenses Advertising Expenses Profit Before Interest and Taxes Main Ratios Current Quick Total Debt to Total Assets 0.93 0.26 1.66 0.30 3.09 1.66 3.98 1.18 41.68% -19.25% 5.22% 9.96% 3.24% 69.26% 46.12% 42.54% 0.00% 0.00% 0.00% 9.93% 1.10% 100.00% 100.00% 100.00% 50.00% 50.00% 50.00% 100.00% 27.06% 56.43% 66.94% 42.60% 2.39% 2.36% 1.25% 47.62% 28.89% 80.40% 19.60% 100.00% 17.64% 10.82% 28.46% 71.54% Year 2 Year 3 Profile 6.06%

0.00% 20.00% 20.00%

78.87% 81.81% 91.78% 21.13% 18.19% 8.22%

100.00% 100.00% 100.00% 84.99% 49.37% 29.66% 0.00% 0.00% 0.00%

84.99% 49.37% 29.66% 15.01% 50.63% 70.34%

84.99% 49.37% 29.66%

Pre-tax Return on Net Worth Pre-tax Return on Assets Additional Ratios Net Profit Margin Return on Equity Activity Ratios Inventory Turnover Accounts Payable Turnover Payment Days Total Asset Turnover Debt Ratios Debt to Net Worth Current Liab. toLiab. Liquidity Ratios Net Working Capital Interest Coverage Additional Ratios Assets to Sales Current Debt/Total Assets Acid Test Sales/Net Worth Dividend Payout 0.13 85% 0.26 51.73 0.00 0.11 49% 0.30 18.20 0.00 0.17 30% 1.66 8.34 0.00 n.a n.a n.a n.a n.a (Rs2,564) Rs13,752 Rs49,658 -1,821.00 126.66 606.32 n.a n.a 5.66 1.00 0.98 1.00 0.42 1.00 n.a n.a 10.84 7.62 28 7.77 7.51 12.17 41 9.21 7.51 12.17 27 5.86 n.a n.a n.a n.a -996.49% 94.25% 82.89% -149.61% 47.72% 58.31% Year 1 -19.26% Year 2 3.88% Year 3 7.42% n.a n.a 7.89% 13.53%

-996.49% 70.68% 61.82%

Appendix

Sales Forecast Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont h1 Sales Perish 0 Rs6,0 Rs6,5 Rs7,0 Rs7,5 Rs8,5 Rs9,0 Rs9,0 Rs9,0 Rs10, Rs12, Rs12, Rs17, h2 h3 h4 h5 h6 h7 h8 h 9 h 10 h 11 h 12

able Items NonPerish ible

00

00

00

00

00

00

00

00

000

000

000

000

0 Rs12, Rs13, Rs14, Rs15, Rs17, Rs18, Rs18, Rs18, Rs19, Rs21, Rs21, Rs26, 000 000 000 000 000 000 000 000 000 000 000 000

Items % Total Sales Direc t Cost of Sales Perish able Items NonPerish able Items Subto tal Direc t Cost of Sales

Rs18, Rs19, Rs21, Rs22, Rs25, Rs27, Rs27, Rs27, Rs29, Rs33, Rs33, Rs43, 000 500 000 500 500 000 000 000 000 000 000 000

Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont h1 h2 h3 h4 h5 h6 h7 h8 h 9 h 10 h 11 h 12

Rs3,0 Rs3,2 Rs3,5 Rs3,7 Rs4,2 Rs4,5 Rs4,5 Rs4,5 Rs5,0 Rs6,0 Rs6,0 Rs8,5 00 50 00 50 50 00 00 00 00 00 00 00

Rs6,0 Rs6,5 Rs7,0 Rs7,5 Rs8,5 Rs9,0 Rs9,0 Rs9,0 Rs9,5 Rs10, Rs10, Rs13, 00 00 00 00 00 00 00 00 00 500 500 000

Rs9,0 Rs9,7 Rs10, Rs11, Rs12, Rs13, Rs13, Rs13, Rs14, Rs16, Rs16, Rs21, 00 50 500 250 750 500 500 500 500 500 500 500

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Personnel Plan Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont h1 Owner h2 h3 h4 h5 h6 h7 h8 h 9 h 10 h 11 h 12

0 Rs2,0 Rs2,0 Rs2,0 Rs2,0 Rs2,0 Rs2,0 Rs2,0 Rs2,0 Rs2,0 Rs2,0 Rs2,0 Rs2,0

00

00

00

00

00

00

00

00

00

00

00

00

Owner/M 0 Rs2,5 Rs2,5 Rs2,5 Rs2,5 Rs2,5 Rs2,5 Rs2,5 Rs2,5 Rs2,5 Rs2,5 Rs2,5 Rs2,5 anager % 00 00 00 00 00 00 00 00 00 00 00 00

0 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Full Time % 00 00 00 00 00 00 00 00 00 00 00 00

0 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Full Time % 00 00 00 00 00 00 00 00 00 00 00 00

0 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Full Time % 00 00 00 00 00 00 00 00 00 00 00 00

0 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Rs1,4 Full Time % 00 00 00 00 00 00 00 00 00 00 00 00

0 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Part Time % 0 0 0 0 0 0 0 0 0 0 0 0

0 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Part Time % 0 0 0 0 0 0 0 0 0 0 0 0

0 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Part Time % 0 0 0 0 0 0 0 0 0 0 0 0

0 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Rs50 Part Time % Total People Total Payroll 10 10 10 10 10 10 10 10 10 10 10 10 0 0 0 0 0 0 0 0 0 0 0 0

Rs12 Rs12 Rs12 Rs12 Rs12 Rs12 Rs12 Rs12 Rs12 Rs12 Rs12 Rs12 ,100 ,100 ,100 ,100 ,100 ,100 ,100 ,100 ,100 ,100 ,100 ,100

General Assumptions Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont h1 Plan Mont h Curre nt Intere 7.00 % 7.00 % 7.00 % 7.00 % 7.00 % 7.00 % 7.00 % 7.00 % 7.00 % 7.00 % 7.00 % 7.00 % 1 2 3 4 5 6 7 8 9 10 11 12 h2 h3 h4 h5 h6 h7 h8 h 9 h 10 h 11 h 12

st Rate Longterm Intere st Rate Tax Rate Othe r 0 0 0 0 0 0 0 0 0 0 0 0 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 % % % % % % % % % % % %

30.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 % % % % % % % % % % % %

Pro Forma Profit and Loss Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mont Mon h1 h2 h3 h4 h5 h6 h7 h8 h 9 h 10 h 11 th 12

Rs18, Rs19, Rs21, Rs22, Rs25, Rs27, Rs27, Rs27, Rs29, Rs33, Rs33, Rs43 Sales Direct Cost of Sales Other Costs of Goods Total Cost of Sales Gross Margin Gross Margin % Expen ses 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 % % % % % % % % % % % % Rs9,0 Rs9,7 Rs10, Rs11, Rs12, Rs13, Rs13, Rs13, Rs14, Rs16, Rs16, Rs21 00 50 500 250 750 500 500 500 500 500 500 ,500 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs9,0 Rs9,7 Rs10, Rs11, Rs12, Rs13, Rs13, Rs13, Rs14, Rs16, Rs16, Rs21 00 50 500 250 750 500 500 500 500 500 500 ,500 000 500 000 500 500 000 000 000 000 000 000 ,000

Rs9,0 Rs9,7 Rs10, Rs11, Rs12, Rs13, Rs13, Rs13, Rs14, Rs16, Rs16, Rs21 00 50 500 250 750 500 500 500 500 500 500 ,500

Rs12, Rs12, Rs12, Rs12, Rs12, Rs12, Rs12, Rs12, Rs12, Rs12, Rs12, Rs12 Payroll Sales and Market ing and Other Expens es Deprec iation Rs95 Rs95 Rs95 Rs95 Rs95 Rs95 Rs95 Rs95 Rs95 Rs95 Rs95 Rs95 Rs3,0 Rs3,0 Rs3,0 Rs3,0 Rs3,0 Rs3,0 Rs3,0 Rs3,0 Rs3,0 Rs3,0 Rs3,0 Rs3, Rent Utilitie s Insuran ce 00 00 00 00 00 00 00 00 00 00 00 000 Rs1,0 Rs1,0 Rs1,0 Rs1,0 Rs1,0 Rs1,0 Rs1,0 Rs1,0 Rs1,0 Rs1,0 Rs1,0 Rs1, 00 00 00 00 00 00 00 00 00 00 00 000 100 100 100 100 100 100 100 100 100 100 100 ,100

Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 0 0 0 0 0 0 0 0 0 0 0 Rs0

Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 Rs30 0 0 0 0 0 0 0 0 0 0 0 0

Payroll 15 Rs1,8 Rs1,8 Rs1,8 Rs1,8 Rs1,8 Rs1,8 Rs1,8 Rs1,8 Rs1,8 Rs1,8 Rs1,8 Rs1, Taxes % 15 15 15 15 15 15 15 15 15 15 15 815

Rs20 Rs20 Rs20 Rs20 Rs20 Rs20 Rs20 Rs20 Rs20 Rs20 Rs20 Rs20 Other Total Operat ing Expen ses Profit Before Interest and Taxes EBITD A Interest (Rs9, (Rs9, (Rs8, (Rs7, (Rs6, (Rs5, (Rs5, (Rs5, (Rs4, (Rs2, (Rs2, Rs2, 810) 060) 310) 560) 060) 310) 310) 310) 310) 310) 310) 990 Rs18, Rs18, Rs18, Rs18, Rs18, Rs18, Rs18, Rs18, Rs18, Rs18, Rs18, Rs18 810 810 810 810 810 810 810 810 810 810 810 ,510 0 0 0 0 0 0 0 0 0 0 0 0

(Rs9, (Rs8, (Rs8, (Rs7, (Rs5, (Rs5, (Rs5, (Rs5, (Rs4, (Rs2, (Rs2, Rs3, 715) 965) 215) 465) 965) 215) 215) 215) 215) 215) 215) Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 085

Rs0 Rs18 Rs17

Expens e Taxes Incurre d Net Profit Net Profit/ Sales Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0 Rs0

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