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Assumption Sheet: Sowing and Picking Period of Selected Off Season Vegetables
Vegetable
Sowing Period
Picking Period
Tomato
Cucumber
Capsicum
October (Nursery)
November ((transplantation)
February - May
No
Ratio
Formula
Current Ratio
1;0
1;0
8.89(times)
-0.052
0.033
0.1028
Return on Equity
-0.08
0.064
0.242
Return on Assets
-0.09
0.066
0.195
Years
Today
2014
2015
2016
-1100000
543100
664317
NPV
431864.04
DIS P.B.P
2.69
IRR
32.5%
Breakeven Analysis
Write formula here
px = vx + FC + Profit
Where,
p is the price per unit,
x is the number of units,
v is variable cost per unit and
FC is total fixed cost.
Vegetable
Breakeven
Tomato
36351 Kg
Cucumber
38687 Kg
Capsicums
9560 Kg
976795.13
2015
2016
Sales
1800800
2142952
2550112.88
C.G.S (less)
627000
707000
797369
Gross profit
1173800
1435952
1752743.88
Depreciation expense*
50450
50450
50450
Salaries expense
432000
492480
561427.2
Legal expenses
10000
Utility bills
18000
20520
23392.8
Land Rent
275000
275000
275000
Transport Cost
240000
273600
311904
Packing Cost
188700
198135
208041.75
Advertisement
50000
55000
60500
Total expenses
1264150
1365185
1490715.75
-90350
No
Tax
Agriculture**
70767
262082.13
70767
262028.13
Operating expenses:
Net income
Correct
-90350
On
*Depreciation is deducted from all long term assets @ 10% because of nature of our assets
** No tax is applicable on agriculture still yet
2015
2016
Cash In Hand
Revenue
583000
543100
664317
1173800
1435952
1752743.88
1756800
1979052
2417060.88
492480
561427.2
55000
60500
50450
50450
273600
311904
198135
208041.75
275000
275000
543100
20520
664317
23392.8
976795.13
492650
613867
926345.13
Plus: Deprecation
50450
50450
50450
543100
664317
976795.13
Expenses
Payroll (Admin)
Legal Expense
Advertising
Deprecation
Transport Cost
Packing Cost
Land Rent
Utility Bills
432000
10000
50000
50450
240000
188700
275000
18000
Correct
2015
2016
ASSETS
RS
RS
RS
current assets:
cash in hand
Spare Parts Inventory
543100
12500
664317
14250
976795.1
16245
TOTAL ASSETS
32000
200000
12000
23000
20000
25000
60000
132500
504500
50450
32000
200000
12000
23000
20000
25000
60000
132500
504500
454050
1009650
100900
32000
200000
12000
23000
20000
25000
60000
132500
504500
403600
1082167
151350
353150
1346190
Liabilities:
LIABILITY AND
OWNER EQUITY
owner's equity
Abdul Wahab
Nabeel Maqsood
Asim Ali
Ali Hamid
Mazhar
Investor
T. equity
Retained earning
Less: Defferd cost
RS
150000
150000
150000
150000
100000
400000
150000
150000
150000
150000
100000
400000
RS
150000
150000
150000
150000
100000
400000
1100000
1100000
70767
1100000
262028.1
90350
90350
90350
1750
74512
1082167
1346190
current liabilities
Dividend payable
RS
1009650
First year ki retained earnings nai likhi v.. or agar nai likhni
tou ye likho assumption ki heading daal k ke retained earnings nai kien
q k dividends dae diye hain, or deferred cost nai h taxes hain
Key Assumption:
Table 01: Crop Assumptions
Crop Assumption
Crop Yield/
Acre in Kgs
15000
Cucumber
Tomato
15000
28500
20000
Capsicum
15000
22500
12000
28000
Quantity
135
74
-
140
150
-
Total Cost
18900
11100
30000
Source: Local Market