Start-up costs

Sr. No.

Particulars
1

Quantity

Treehouse 1(Games)
1.
2.
3.
4.
5.

Shoot the villain(Mannequins &shooters)

Climb the Wall (Climbing Net[10' W x 10' H] In & soft flooring)
Video-Games(Airplanes &Spaceships)
Candy Game(Candy Machine& candies)
Doll-house Dcor (Doll-houses)

3
1
4
1
3

Treehouse 2(Cafetaria)
Furniture(1 Set- 1 Table, 4 chairs)
Soft toys
Others( Food items, menu's, serving dishes,)

Treehouse 3(Car Dash)

Bumper Cars

Treehouse 4 (Playhouse)
Book Library

Soft cushions & Colorful balls

7 Other purchases
Phone
Computer(HP)

8 Land
9 Landscaping and construction costs(Plumbering,electricals,interiors, labor cost)
10 Legal expenses(licenses, permits etc.)
11 Utility connections(electricity, water, phone)
12 Insurance Cover
13 Manpower costs (1 year)
14 Marketing costs
15 Miscelleaneous expenses

1
2

4000

Grand Total

Price

Amount

5,000
18,000
200000
40000
5000

15000
18000
800000
40000
15000

25000

125000
5000
50000

42000

252000

9000

8000
9000

600
16000

14000

10000

600
32000
56000000
2500000
60000
15000
40000
1116000
3135000
300000

64535600

Manpower Costing
2015

Designation
Caretakers (Playhouse & Games)
Caf Sales Counter Employees
Operator for Car Dash
Receptionist
Cleaner
Gardener
Managers (Odilia & Kelly )

Grand Total

Increase in salary @10%

No.
of employees

Monthly
4
2
1
1
4
2
2
16

8000
8000
8000
7000
5000
5000
0

Total
(Monthly)

Total
(Yearly)

2016

Total
(Yearly)

32000
16000
8000
7000
20000
10000
0

384000
192000
96000
84000
240000
120000
0

422400
211200
105600
92400
264000
132000
0

93000

1116000

1227600

2017

Total
(Yearly)
464640
232320
116160
101640
290400
145200
0
1350360

Marketing Expenses
Activities
Pamplets
Hoardings
Local TV channels
Local newspapers
Organizing school competitions
Others

TOTAL

2015

2016

2000
2920000
100000
100000
8000
5000

2000
300000
110000
110000
10000
5000

3,135,000.00

537,000.00

Expenses
2017
1500
0
120000
115000
12000
5000

253,500.00

Sources of Funds
Sr. No.

Sources
1 Odilia
2 Kelly
3 Loan from Bank @12% interest
TOTAL

Amount
20,000,000.00
20,000,000.00
60,000,000.00
100,000,000.00

Particulars
Loan Amount
Interest Rate
Payment Period

Amount
60,000,000.00
0.12
10

Year
1
2
3
4
5
6
7
8
9
10

Beginning Amount Annual Installment(Rs.)

60,000,000.00
-10619049.85
56,580,950.15
-10619049.8495906
52,751,614.32
-10619049.8495906
48,462,758.19
-10619049.8495906
43,659,239.32
-10619049.8495906
38,279,298.19
-10619049.8495906
32,253,764.12
-10619049.8495906
25,505,165.97
-10619049.8495906
17,946,736.03
-10619049.8495906
9,481,294.51
-10619049.8495906

Interest
Principle Payment(Rs.)
-7200000
-3419049.84959064
-6789714.02
-3829335.83154152
-6330193.72
-4288856.1313265
-5815530.98
-4803518.86708568
-5239108.72
-5379941.13113597
-4593515.78
-6025534.06687228
-3870451.69469
-6748598.15489696
-3060619.91611
-7558429.93348459
-2153608.32409
-8465441.52550274
-1137755.34103
-9481294.50856307

END BALANCE
56,580,950.15
52,751,614.32
48,462,758.19
43,659,239.32
38,279,298.19
32,253,764.12
25,505,165.97
17,946,736.03
9,481,294.51
0.00

Sales Forecast

Cash Flow
Treehouse
Treehouse
Treehouse
Treehouse
Total

1
2
3
4

Games
Caf
Car Dash
Playhouse

2015
1500000
1185000
1052000
956000

2016
1650000
1303500
1157200
1051600

4693000 5162300

2017
1800000
1422000
1262400
1147200
5631600

Profit and loss account

Sr. no. Operations

1
Incomes
Treehouse 1 - Games
Treehouse 2 - Caf
Treehouse 3 - Car Dash
Treehouse 4 - Playhouse
Total income
Less cost of sales

Gross margin
2

2015

2016

2017

1,500,000
1185000
1052000
956000

1650000
1303500
1157200
1051600

1800000
1422000
1262400
1147200

4693000
300000

5162300
330000

5631600
396000

4393000

4832300

5235600

7200000
1120000
100000
30000
1116000
200000
3135000
25000

6066649
1232000
110000
33000
1227600
220000
537000
26000

4797297
1355200
121000
36300
1350360
264000
253500
27000

12926000

9452249

8204657

-8533000

-4619949

-2969057

Expenses
Interest on loan
Maintenance and Utilities
Stationery & admin

Legal Expense
Salaries
Depreciation on machinery
Marketing expenses

Miscellaneous Expenses

Total Operating Expenses

4
5

PBT

Net loss

Taxes @ 12%

-8533000 -4619949 -2969057

Balance Sheet
Sr.no. Liabilities
Capital
1 Odilia
2 Kelly
Less Net loss
3 Bank loan (10 years)
4 Interest(12%)

5 Total

Sr. no. Assets

6 Equipments
7 Dep @10%
8 Furniture and fixtures
Less Depn @10%
9 Land
10 Cash in bank
11 Cash in hand
12 Legal expenses

13 Total

2014

2015

2016

20000000
20000000
8533000
31467000
60,000,000.00
7,200,000.00
67,200,000.00

20000000
20000000
4619949
35380051
56,580,950.15
6,789,714.00
63,370,664.15

20000000
20000000
2969057
42969057
52,751,614.32
6,330,193.00
59,081,807.32

98,667,000

98,750,715

102,050,864

2014

2015

2016

1369600
136960
1232640
500000
50000
450000
56000000
39511720
1412640
60000

1232640
123264
1109376
450000
45000
405000
61600000
25630339
10000000
6000

1109376
110937.6
998438.4
405000
40500
364500
67760000
24205713
8722213
7000

98,667,000

98,750,715

102,050,864

-8533000

-4619949

-2969057

Break-even analysis
Year Profit/Loss
Income
Expense+Tax
1
(17,066,000.00)
4,393,000.00
21,459,000.00
2
(9,239,898.00)
4,832,300.00
14,072,198.00
3
(5,938,114.00)
5,235,600.00
11,173,714.00
4
(6,531,925.40)
5,759,160.00
12,291,085.40
5
(7,185,117.94)
6,335,076.00
13,520,193.94
6
49,112,054.27
63,984,267.60
14,872,213.33
7
54,023,259.69
70,382,694.36
16,359,434.67
8
59,425,585.66
77,420,963.80
17,995,378.13

12926000

9452249

8204657

-8533000 -4619949 -2969057