Fixed costs

CAPEX (CAPital Expenditure) costs (INR) Cost

Land cost 860,800,000.00
Liasoning cost 1,000,000.00
Engineering Consulting charges 34,432,000.00
Civil 103,296,000.00
Mechanical 51,648,000.00
Electrical 10,329,600.00
Medical Equipment 258,240,000.00
Office Furniture 7,747,200.00
Auxilliary items like bed, etc. 38,736,000.00
Environment, Health and safety systems 10,329,600.00
Total 1,376,558,400.00

Oper

AMCs for equipment and 500,000.00

machinery

240,000.00
Fuels

Laboratory consumables
720,000.00

Agricultural expenses
1,800,000.00

Herbs and1,200,000.00
medicines

Stationery
1,800,000.00

Salaries

Hospital consumables
3,000,000.00
 Agricultural expenses
1,800,000.00

Herbs and1,200,000.00
medicines

Stationery
1,800,000.00

Salaries

Hospital consumables
3,000,000.00

Utilities like steam, compressed 600,000.00

air, gases

500,000.00
Water

Electricity
5,000,000.00

- 10,000,00
 Environment, Health and safety systems 10,329,600.00

Variable costs Auxilliary items like bed, etc. 38,736,000.00

Operating costs (INR) Cost
Electricity Office Furniture
5,000,000.00 7,747,200.00
Water 500,000.00
Utilities like steam, compressed air, gases Medical Equipment
600,000.00
Hospital consumables 3,000,000.00
Salaries 29,232,000.00Electrical 10,329,600.00
Stationery 1,800,000.00
Herbs and medicines 1,200,000.00Mechanical 51,648,000.00

Agricultural expenses 1,800,000.00

Laboratory consumables 720,000.00 Civil 103,296,

Fuels 240,000.00
AMCs for equipment and machinery Engineering Consulting charges
500,000.00 34,432,000.00

Total 44,592,000.00
Liasoning cost 1,000,000.00

Land cost

- 200,000

Operating Cost

29,232,000.00

00
 29,232,000.00

00

000.00

10,000,000.00 20,000,000.00 30,000,000.00 40,000,000.00

Cost
 CAPEX Cost

tems 10,329,600.00

, etc. 38,736,000.00

niture 7,747,200.00

ment 258,240,000.00

trical 10,329,600.00

nical 51,648,000.00

Civil 103,296,000.00

arges 34,432,000.00

cost 1,000,000.00

cost 860,800,000.00

- 200,000,000.00 400,000,000.00 600,000,000.00 800,000,000.00 1,000,000,000.00

Cost
,000.00

0,000,000.00
Post

Directors
Administrative staf
Practitioners
Naturopathic physicians
Traditional naturopaths
Mid level doctors
Interns
Nurses
Ward boys
Support staf
Security
Drivers
Grand Total
 Average Total Average Total Combined
Internal External
salary salary salary salary salary
2 150000 300000 0 0 300000
10 10000 100000 0 0 100000
6 70000 420000 0 0 420000
8 50000 400000 2 60000 120000 520000
6 30000 180000 2 45000 90000 270000
4 25000 100000 2 35000 70000 170000
0 0 0 4 5000 20000 20000
30 8000 240000 0 0 240000
25 6000 150000 0 10000 0 150000
15 5000 75000 0 10000 0 75000
10 5000 50000 10 8000 80000 130000
5 5000 25000 2 8000 16000 41000
121 2040000 22 396000 2436000
 Description Of Service

Initial Naturopathic Consultation

Acupuncture Session
Massage therapy
B12 shots
Hypnotherapy Session
Reiki Session
Cosmetic Facial Acupuncture
Weight Loss Program
Smoking Cessation Program
Psychotherapy Consult
Body Cleansing & detoxification
Hydrotherapy
Aromatherapy
Mud pack therapy
 Efforts
Frequency (1 Profitability (1 Average
required (1 to
to 5) to 5) Score
5)
5 5 5 5.0
3 3 2 2.7
4 3 2 3.0
1 2 5 2.7
2 5 2 3.0
2 2 2 2.0
3 3 2 2.7
5 3 3 3.7
3 3 3 3.0
3 5 5 4.3
2 3 2 2.3
2 3 2 2.3
2 3 2 2.3
2 3 2 2.3
 Frequency (1 to 5)

Mud pack therapy; 5%

Initial Naturopathic Consultation; 13%
Aromatherapy;
Hydrotherapy; 5%5%
Acupuncture Session; 8%
Body Cleansing & detoxification; 5% Massage therapy; 10%
Psychotherapy Consult; 8% B12 shots; 3%
Smoking Cessation Program; Hypnotherapy
8% Session; 5%
Cosmetic Facial Acupuncture; 8%
Reiki Session;
Weight Loss Program; 13% 5%

Profitability (1 to 5)

Mud pack therapy; 7%

Initial Naturopathic
Aromatherapy; 7% Consultation; 11%
Body Cleansing & detoxification; 7%
Acupuncture Session; 7%
Hydrotherapy; 7%
Psychotherapy Consult; 11% Massage therapy; 7%
Smoking Cessation Program;Reiki
7% Session; 4%4%
B12 shots;
Weight Loss Program; 7%Session;
Hypnotherapy Cosmetic
11%Facial Acupuncture; 7%

Efforts required (1 to 5)

Mud pack therapy; 5%

Aromatherapy; 5%
Initial Naturopathic Consultation; 13%
Hydrotherapy; 5% Acupuncture Session; 5%
Hypnotherapy Session; 5%
Body Cleansing & detoxification;
Weight Loss Program; 5%
Massage
Reiki
8% therapy;
Session; 5% 5%
PsychotherapyCosmetic
Consult; Facial
13% Acupuncture; 5% 13%
B12 shots;
Smoking Cessation Program; 8%
 Smoking Cessation Program; 8%

Average Score

Mud pack therapy; 6%

Aromatherapy;
Initial Naturopathic
6% Consultation; 12%
Hydrotherapy; 6% Acupuncture Session; 6%
Massage therapy; 7%
Body Cleansing & detoxification; 6%
Weight Loss Program; Reiki
9% Session; 5%
B12 shots; 6%
Psychotherapy
Cosmetic FConsult; 10%
acial Acupuncture; 6%
Hypnotherapy Session; 7%
Smoking Cessation Program; 7%
Acupuncture; 7%
 Weighted
Services AS Electricity
average (%)

Cost 5,000,000
Initial Naturopathic Consultation 5.0 12.1 605327
Acupuncture Session 2.7 6.5 322841
Massage therapy 3.0 7.3 363196
B12 shots 2.7 6.5 322841
Hypnotherapy Session 3.0 7.3 363196
Reiki Session 2.0 4.8 242131
Cosmetic Facial Acupuncture 2.7 6.5 322841
Weight Loss Program 3.7 8.9 443906
Smoking Cessation Program 3.0 7.3 363196
Psychotherapy Consult 4.3 10.5 524617
Body Cleansing & detoxification 2.3 5.6 282486
Hydrotherapy 2.3 5.6 282486
Aromatherapy 2.3 5.6 282486
Mud pack therapy 2.3 5.6 282486
 Operating cost recovery sheet

Utilities like steam, Hospital

Water Salaries Stationery
compressed air, gases consumables

500,000 600,000 3,000,000 29,232,000 1,800,000

60533 72639 363196 3538983 217918
32284 38741 193705 1887458 116223
36320 43584 217918 2123390 130751
32284 38741 193705 1887458 116223
36320 43584 217918 2123390 130751
24213 29056 145278 1415593 87167
32284 38741 193705 1887458 116223
44391 53269 266344 2595254 159806
36320 43584 217918 2123390 130751
52462 62954 314770 3067119 188862
28249 33898 169492 1651525 101695
28249 33898 169492 1651525 101695
28249 33898 169492 1651525 101695
28249 33898 169492 1651525 101695
Herbs and Agricultural Laboratory AMCs for equipment
Fuels Total
medicines expenses consumables and machinery

1,200,000 1,800,000 720,000 240,000 500,000.00 44592000

145278 217918 87167 29056 60533 5398547
77482 116223 46489 15496 32284 2879225
87167 130751 52300 17433 36320 3239128
77482 116223 46489 15496 32284 2879225
87167 130751 52300 17433 36320 3239128
58111 87167 34867 11622 24213 2159419
77482 116223 46489 15496 32284 2879225
106538 159806 63923 21308 44391 3958935
87167 130751 52300 17433 36320 3239128
125908 188862 75545 25182 52462 4678741
67797 101695 40678 13559 28249 2519322
67797 101695 40678 13559 28249 2519322
67797 101695 40678 13559 28249 2519322
67797 101695 40678 13559 28249 2519322
 Services AS
Cost
Initial Naturopathic Consultation 5.0
Acupuncture Session 2.7
Massage therapy 3.0
B12 shots 2.7
Hypnotherapy Session 3.0
Reiki Session 2.0
Cosmetic Facial Acupuncture 2.7
Weight Loss Program 3.7
Smoking Cessation Program 3.0
Psychotherapy Consult 4.3
Body Cleansing & detoxification 2.3
Hydrotherapy 2.3
Aromatherapy 2.3
Mud pack therapy 2.3

Total fixed cost

Period for recovery
Cost to be recovered per year
Weighted average (%)
91,770,560.00
12.1 11,110,237.3
6.5 5,925,459.9
7.3 6,666,142.4
6.5 5,925,459.9
7.3 6,666,142.4
4.8 4,444,094.9
6.5 5,925,459.9
8.9 8,147,507.3
7.3 6,666,142.4
10.5 9,628,872.3
5.6 5,184,777.4
5.6 5,184,777.4
5.6 5,184,777.4
5.6 5,184,777.4

1,376,558,400.00
15 Years
91,770,560.00
Description
No. Of visits per hour
No. Of hours per practioner
Total no. of doctors
Total visits per day
Consider diversity (50%)

No. Of visits per hour

No. Of hours per Naturopathic physicians (internal)
Total no. of doctors
Total visits per day
Consider diversity (50%)

No. Of visits per hour

No. Of hours per Naturopathic physicians (external)
Total no. of doctors
Total visits per day
Consider diversity (50%)

No. Of visits per hour

No. Of hours per Traditional naturopaths (internal)
Total no. of doctors
Total visits per day
Consider diversity (50%)

No. Of visits per hour

No. Of hours per Traditional naturopaths (external)
Total no. of doctors
Total visits per day
Consider diversity (50%)

No. Of visits per hour

No. Of hours per mid level doctors (internal)
Total no. of doctors
Total visits per day
Consider diversity (50%)

No. Of visits per hour

No. Of hours per mid level doctors (external)
Total no. of doctors
Total visits per day
Consider diversity (50%)

Total visits per day

Total visits per month
Rounding of on lower side
Numbers
3
8
6
144 Summary
72 Practioner
Naturopathic physicians (internal)
2 Naturopathic physicians (external)
8 Traditional naturopaths (internal)
6 Traditional naturopaths (external)
96 mid level doctors (internal)
48 mid level doctors (external)

2
4
2
16
No. of visits
8

2 mid level doctors (external); 4%

Practioner; 32%
mid level doctors (internal); 14%
8
Traditional naturopaths (external); 4%
6
Traditional naturopaths (internal);
Naturopathic
21% physicians (internal); 21%
96
Naturopathic physicians (external); 4%
48

2
4
2
16
8

2
8
4
64
32

2
4
2
16
8

224
 5824
5800
 No. of visits
72
48
8
48
8
32
8
224

visits

mid level doctors (external); 4%

14%Practioner; 32%
; 4%
athic
21%physicians (internal); 21%
xternal); 4%
 Service Practitioners Na

WA 5 5 5 5 5 5 3
Initial Naturopathic Consultation 13 2 2 2 2 2 2 1
Acupuncture Session 8 1 1 1 1 1 1 0
Massage therapy 10 1 1 1 1 1 1 1
B12 shots 3 0 0 0 0 0 0 0
Hypnotherapy Session 5 1 1 1 1 1 1 0
Reiki Session 5 1 1 1 1 1 1 0
Cosmetic Facial Acupuncture 8 1 1 1 1 1 1 0
Weight Loss Program 13 2 2 2 2 2 2 1
Smoking Cessation Program 8 1 1 1 1 1 1 0
Psychotherapy Consult 8 1 1 1 1 1 1 0
Body Cleansing & detoxification 5 1 1 1 1 1 1 0
Hydrotherapy 5 1 1 1 1 1 1 0
Aromatherapy 5 1 1 1 1 1 1 0
Mud pack therapy 5 1 1 1 1 1 1 0
Total visits per month 100 12 12 12 12 12 12 6

1.6 1.6 1.6 1.6 1.6 1.6 0.8

1 1 1 1 1 1 0.5
1.3 1.3 1.3 1.3 1.3 1.3 0.7
0.4 0.4 0.4 0.4 0.4 0.4 0.2
0.7 0.7 0.7 0.7 0.7 0.7 0.4
0.7 0.7 0.7 0.7 0.7 0.7 0.4
1 1 1 1 1 1 0.5
1.6 1.6 1.6 1.6 1.6 1.6 0.8
1 1 1 1 1 1 0.5
1 1 1 1 1 1 0.5
0.7 0.7 0.7 0.7 0.7 0.7 0.4
0.7 0.7 0.7 0.7 0.7 0.7 0.4
0.7 0.7 0.7 0.7 0.7 0.7 0.4
0.7 0.7 0.7 0.7 0.7 0.7 0.4
12 12 12 12 12 12 6

1.6 1.6 1.6 1.6 1.6 1.6 0.8

1 1 1 1 1 1 0.5
1.3 1.3 1.3 1.3 1.3 1.3 0.7
0.4 0.4 0.4 0.4 0.4 0.4 0.2
0.7 0.7 0.7 0.7 0.7 0.7 0.4
0.7 0.7 0.7 0.7 0.7 0.7 0.4
 1 1 1 1 1 1 0.5
1.6 1.6 1.6 1.6 1.6 1.6 0.8
1 1 1 1 1 1 0.5
1 1 1 1 1 1 0.5
0.7 0.7 0.7 0.7 0.7 0.7 0.4
0.7 0.7 0.7 0.7 0.7 0.7 0.4
0.7 0.7 0.7 0.7 0.7 0.7 0.4
0.7 0.7 0.7 0.7 0.7 0.7 0.4
12 12 12 12 12 12 6
 Naturopathic physicians Traditional naturopaths Mid level

3 3 3 3 3 3 3 2 2 4 4 4 4 4 4 2 2 4
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 1
1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 1
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 1
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 1
0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 1
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6 6 6 6 6 6 6 4 4 8 8 8 8 8 8 4 4 8

0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.6 0.6 1.1 1.1 1.1 1.1 1.1 1.1 0.6 0.6 1.1
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.7 0.4 0.4 0.7
0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.5 0.5 0.9 0.9 0.9 0.9 0.9 0.9 0.5 0.5 0.9
0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.3
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.7 0.4 0.4 0.7
0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.6 0.6 1.1 1.1 1.1 1.1 1.1 1.1 0.6 0.6 1.1
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.7 0.4 0.4 0.7
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.7 0.4 0.4 0.7
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
6 6 6 6 6 6 6 4 4 8 8 8 8 8 8 4 4 8

0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.6 0.6 1.1 1.1 1.1 1.1 1.1 1.1 0.6 0.6 1.1
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.7 0.4 0.4 0.7
0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.5 0.5 0.9 0.9 0.9 0.9 0.9 0.9 0.5 0.5 0.9
0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.3 0.3 0.3 0.3 0.2 0.2 0.3
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.7 0.4 0.4 0.7
0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.6 0.6 1.1 1.1 1.1 1.1 1.1 1.1 0.6 0.6 1.1
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.7 0.4 0.4 0.7
0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.7 0.7 0.7 0.7 0.7 0.7 0.4 0.4 0.7
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.5 0.5 0.5 0.5 0.5 0.5 0.3 0.3 0.5
6 6 6 6 6 6 6 4 4 8 8 8 8 8 8 4 4 8
Mid level doctors

4 4 4 2 2
1 1 1 1 1
1 1 1 0 0
1 1 1 0 0
0 0 0 0 0 Summary
0 0 0 0 0 Practioner
0 0 0 0 0 Naturopathic physicians (internal)
1 1 1 0 0 Naturopathic physicians (external)
1 1 1 1 1 Traditional naturopaths (internal)
1 1 1 0 0 Traditional naturopaths (external)
1 1 1 0 0 mid level doctors (internal)
0 0 0 0 0 mid level doctors (external)
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
8 8 8 4 4

1.1 1.1 1.1 0.6 0.6

0.7 0.7 0.7 0.4 0.4
0.9 0.9 0.9 0.5 0.5
0.3 0.3 0.3 0.2 0.2
0.5 0.5 0.5 0.3 0.3
0.5 0.5 0.5 0.3 0.3
0.7 0.7 0.7 0.4 0.4
1.1 1.1 1.1 0.6 0.6
0.7 0.7 0.7 0.4 0.4
0.7 0.7 0.7 0.4 0.4
0.5 0.5 0.5 0.3 0.3
0.5 0.5 0.5 0.3 0.3
0.5 0.5 0.5 0.3 0.3
0.5 0.5 0.5 0.3 0.3
8 8 8 4 4

1.1 1.1 1.1 0.6 0.6

0.7 0.7 0.7 0.4 0.4
0.9 0.9 0.9 0.5 0.5
0.3 0.3 0.3 0.2 0.2
0.5 0.5 0.5 0.3 0.3
0.5 0.5 0.5 0.3 0.3
0.7 0.7 0.7 0.4 0.4
1.1 1.1 1.1 0.6 0.6
0.7 0.7 0.7 0.4 0.4
0.7 0.7 0.7 0.4 0.4
0.5 0.5 0.5 0.3 0.3
0.5 0.5 0.5 0.3 0.3
0.5 0.5 0.5 0.3 0.3
0.5 0.5 0.5 0.3 0.3
8 8 8 4 4
No. Of doctors No. of visits Visit / doctor Weighted average
6 72 12 24
8 48 6 12
2 8 4 8
6 48 8 16
2 8 4 8
4 32 8 16
2 8 4 8
30 224 46
5824

12 5
12 5
12 5
12 5
12 5
12 5
6 3
6 3
6 3
6 3
6 3
6 3
6 3
6 3
4 2
4 2
8 4
8 4
8 4
8 4
8 4
8 4
4 2
4 2
8 4
8 4
8 4
8 4
4 2
4 2
Total no. 0f visits per month 5800

Frequency (1 to
Description Of Service
5)

Initial Naturopathic Consultation 5

Acupuncture Session 3
Massage therapy 4
B12 shots 1
Hypnotherapy Session 2
Reiki Session 2
Cosmetic Facial Acupuncture 3
Weight Loss Program 5
Smoking Cessation Program 3
Psychotherapy Consult 3
Body Cleansing & detoxification 2
Hydrotherapy 2
Aromatherapy 2
Mud pack therapy 2
Total visits
Weighted Expected visits Expected Operating
Fixed cost Total Cost
average per month visits per year cost

12.8 744 8923 11110237 5398547 16508785

7.7 446 5354 5925460 2879225 8804685
10.3 595 7138 6666142 3239128 9905271
2.6 149 1785 5925460 2879225 8804685
5.1 297 3569 6666142 3239128 9905271
5.1 297 3569 4444095 2159419 6603514
7.7 446 5354 5925460 2879225 8804685
12.8 744 8923 8147507 3958935 12106442
7.7 446 5354 6666142 3239128 9905271
7.7 446 5354 9628872 4678741 14307613
5.1 297 3569 5184777 2519322 7704099
5.1 297 3569 5184777 2519322 7704099
5.1 297 3569 5184777 2519322 7704099
5.1 297 3569 5184777 2519322 7704099
69600 91844628 44627990 136472619
Cost per
service

1850
1645
1388
4934
2775
1850
1645
1357
1850
2672
2158
2158
2158
2158
 Cost Profitability (1
Description Of Service price to 5)
Initial Naturopathic Consultation 1850 5
Acupuncture Session 1645 3
Massage therapy 1388 3
B12 shots 4934 2
Hypnotherapy Session 2775 5
Reiki Session 1850 2
Cosmetic Facial Acupuncture 1645 3
Weight Loss Program 1357 3
Smoking Cessation Program 1850 3
Psychotherapy Consult 2672 5
Body Cleansing & detoxification 2158 3
Hydrotherapy 2158 3
Aromatherapy 2158 3
Mud pack therapy 2158 3
 Rounded
Weighted Minimum up sales Actual
average (%) Profit Sales price price profit
10.87 201 2051 2050 200
6.52 107 1752 1750 105
6.52 90 1478 1500 112
4.35 215 5148 5150 216 Mud p
Aromatherapy; 4%
10.87 302 3077 3100 325 Hydrotherapy; 4%
4.35 80 1931 1950 100 Body Cleansing & detoxificat
6.52 107 1752 1750 105
6.52 88 1445 1450 93
6.52 121 1971 2000 150 Psychotherapy Consult; 14%
10.87 290 2963 2950 278
6.52 141 2299 2250 92
6.52 141 2299 2250 92 Smoking Cessation Program
6.52 141 2299 2250 92 Weight Loss Program
6.52 141 2299 2250 92
Cosmetic Facial Ac
 Mud pack therapy; 4%Initial Naturopathic Consultation; 10%
Aromatherapy; 4%
Hydrotherapy; 4% Acupuncture Session; 5%
ody Cleansing & detoxification; 4%
Massage therapy; 5%

sychotherapy Consult; 14%

B12 shots; 11%

moking Cessation Program; 7%

Weight Loss Program;Hypnotherapy
5% Session; 16%
Cosmetic Facial Acupuncture; 5% Reiki Session; 5%

Sales price comparison

It can be seen that B12 shots has the best price but it does not mean it is the best profitabl
an it is the best profitable service since the numbers are low.
 Description Of Service CP
Initial Naturopathic Consultation 1850
Acupuncture Session 1645
Massage therapy 1388
B12 shots 4934
Hypnotherapy Session 2775
Reiki Session 1850
Cosmetic Facial Acupuncture 1645
Weight Loss Program 1357
Smoking Cessation Program 1850
Psychotherapy Consult 2672
Body Cleansing & detoxification 2158
Hydrotherapy 2158
Aromatherapy 2158
Mud pack therapy 2158
Total

Total profit

Aromatherapy; 3% Mud pack therapy; 3%

Hydrotherapy; 3%
Initial Naturopathic Consultation; 18%
Body Cleansing & detoxification; 3%
Psychotherapy Consult; 15%Acupuncture Session; 6%

Massage therapy; 8%
Smoking Cessation Program; 8%
B12 shots; 4%
Hypnotherapy
Weight Loss Program; 8% Session; 12%
Cosmetic Facial Acupuncture; 6% Reiki Session; 4%
 SP Profit Visits Total profit Sales Purchases
2050 200 8923 1783523 18292308
1750 105 5354 564546 9369230.77
1500 112 7138 802422 10707692
5150 216 1785 386084 9190769.23
3100 325 3569 1159345 11064615
1950 100 3569 356486 6960000
1750 105 5354 564546 9369230.77
1450 93 8923 832020 12938462
2000 150 5354 802422 10707692
2950 278 5354 1486233 15793846
2250 92 3569 326670 8030769.23
2250 92 3569 326670 8030769.23
2250 92 3569 326670 8030769.23
2250 92 3569 326670 8030769.23
10044305 146516923

ack therapy; 3%

sultation; 18%

Session; 6%

erapy; 8%

; 4%
sion; 12%

sion; 4%
Visits variation
Change in SP
Change in CP

Description Of Service
Initial Naturopathic Consultation
Acupuncture Session
Massage therapy
B12 shots
Hypnotherapy Session
Reiki Session
Cosmetic Facial Acupuncture
Weight Loss Program
Smoking Cessation Program
Psychotherapy Consult
Body Cleansing & detoxification
Hydrotherapy
Aromatherapy
Mud pack therapy

Description Of Service
Initial Naturopathic Consultation
Acupuncture Session
Massage therapy
B12 shots
Hypnotherapy Session
Reiki Session
Cosmetic Facial Acupuncture
Weight Loss Program
Smoking Cessation Program
Psychotherapy Consult
Body Cleansing & detoxification
Hydrotherapy
Aromatherapy
Mud pack therapy
 Description Of Service
Initial Naturopathic Consultation
Acupuncture Session
Massage therapy
B12 shots
Hypnotherapy Session
Reiki Session
Cosmetic Facial Acupuncture
Weight Loss Program
Smoking Cessation Program
Psychotherapy Consult
Body Cleansing & detoxification
Hydrotherapy
Aromatherapy
Mud pack therapy
 0 1 2 3 4 5 6 7
1 0.3 0.6 0.95 1.05 1.07 1.09 1.1
1 1 1.15 1.2 1.25 1.3 1.35 1.4
1 1.1 1.15 1.2 1.25 1.3 1.35 1.45

CP
CP 1 2 3 4 5 6 7
1850 2035 2128 2220 2313 2405 2498 2683
1645 1809 1891 1973 2056 2138 2220 2385
1388 1526 1596 1665 1734 1804 1873 2012
4934 5427 5674 5920 6167 6414 6660 7154
2775 3053 3191 3330 3469 3608 3746 4024
1850 2035 2128 2220 2313 2405 2498 2683
1645 1809 1891 1973 2056 2138 2220 2385
1357 1492 1560 1628 1696 1764 1832 1967
1850 2035 2128 2220 2313 2405 2498 2683
2672 2940 3073 3207 3340 3474 3608 3875
2158 2374 2482 2590 2698 2806 2914 3130
2158 2374 2482 2590 2698 2806 2914 3130
2158 2374 2482 2590 2698 2806 2914 3130
2158 2374 2482 2590 2698 2806 2914 3130

SP
SP 1 2 3 4 5 6 7
2050 2050 2358 2460 2563 2665 2768 2870
1750 1750 2013 2100 2188 2275 2363 2450
1500 1500 1725 1800 1875 1950 2025 2100
5150 5150 5923 6180 6438 6695 6953 7210
3100 3100 3565 3720 3875 4030 4185 4340
1950 1950 2243 2340 2438 2535 2633 2730
1750 1750 2013 2100 2188 2275 2363 2450
1450 1450 1668 1740 1813 1885 1958 2030
2000 2000 2300 2400 2500 2600 2700 2800
2950 2950 3393 3540 3688 3835 3983 4130
2250 2250 2588 2700 2813 2925 3038 3150
2250 2250 2588 2700 2813 2925 3038 3150
2250 2250 2588 2700 2813 2925 3038 3150
2250 2250 2588 2700 2813 2925 3038 3150

Visits
Visits 1 2 3 4 5 6 7
8923 2677 5354 8477 9369 9548 9726 9815
5354 1606 3212 5086 5622 5729 5836 5889
7138 2142 4283 6782 7495 7638 7781 7852
1785 535 1071 1695 1874 1910 1945 1963
3569 1071 2142 3391 3748 3819 3890 3926
3569 1071 2142 3391 3748 3819 3890 3926
5354 1606 3212 5086 5622 5729 5836 5889
8923 2677 5354 8477 9369 9548 9726 9815
5354 1606 3212 5086 5622 5729 5836 5889
5354 1606 3212 5086 5622 5729 5836 5889
3569 1071 2142 3391 3748 3819 3890 3926
3569 1071 2142 3391 3748 3819 3890 3926
3569 1071 2142 3391 3748 3819 3890 3926
3569 1071 2142 3391 3748 3819 3890 3926
 8 9 10
1.11 1.12 1.13
1.45 1.5 1.55
1.55 1.65 1.75 1
SP
5487692.308
8 9 10 2810769.231
2868 3053 3238 3212307.692
2549 2714 2878 2757230.769
2151 2290 2428 3319384.615
7647 8141 8634 2088000
4302 4579 4857 2810769.231
2868 3053 3238 3881538.462
2549 2714 2878 3212307.692
2103 2239 2374 4738153.846
2868 3053 3238 2409230.769
4142 4409 4677 2409230.769
3346 3561 3777 2409230.769
3346 3561 3777 2409230.769
3346 3561 3777 43955076.92
3346 3561 3777

8 9 10
2973 3075 3178
2538 2625 2713
2175 2250 2325
7468 7725 7983
4495 4650 4805
2828 2925 3023
2538 2625 2713
2103 2175 2248
2900 3000 3100
4278 4425 4573
3263 3375 3488
3263 3375 3488
3263 3375 3488
3263 3375 3488
 8 9 10
9905 9994 10083
5943 5996 6050
7924 7995 8066
1981 1999 2017
3962 3998 4033
3962 3998 4033
5943 5996 6050
9905 9994 10083
5943 5996 6050
5943 5996 6050
3962 3998 4033
3962 3998 4033
3962 3998 4033
3962 3998 4033
 2 3 4 5 6
SP SP SP SP SP
12621692.308 20853230.76923 24008653.85 25444600 26917130.76923
6464769.2308 10680923.07692 12297115.38 13032600 13786823.07692
7388307.6923 12206769.23077 14053846.15 14894400 15756369.23077
6341630.7692 10477476.92308 12062884.62 12784360 13524216.92308
7634584.6154 12613661.53846 14522307.69 15390880 16281581.53846
4802400 7934400 9135000 9681360 10241640
6464769.2308 10680923.07692 12297115.38 13032600 13786823.07692
8927538.4615 14749846.15385 16981730.77 17997400 19038946.15385
7388307.6923 12206769.23077 14053846.15 14894400 15756369.23077
10897753.846 18004984.61538 20729423.08 21969240 23240644.61538
5541230.7692 9155076.923077 10540384.62 11170800 11817276.92308
5541230.7692 9155076.923077 10540384.62 11170800 11817276.92308
5541230.7692 9155076.923077 10540384.62 11170800 11817276.92308
5541230.7692 9155076.923077 10540384.62 11170800 11817276.92308
101096676.92 167029292.3077 192303462 203805040 215599652.3077
 7 8 9
SP SP SP
28170153.84615 29441469.23077 30731076.92308 32038977
14428615.38462 15079776.92308 15740307.69231 16410208
16489846.15385 17234030.76923 17988923.07692 18754523
14153784.61538 14792543.07692 15440492.30769 16097632
17039507.69231 17808498.46154 18588553.84615 19379674
10718400 11202120 11692800 12190440
14428615.38462 15079776.92308 15740307.69231 16410208
19925230.76923 20824453.84615 21736615.38462 22661715
16489846.15385 17234030.76923 17988923.07692 18754523
24322523.07692 25420195.38462 26533661.53846 27662922
12367384.61538 12925523.07692 13491692.30769 14065892
12367384.61538 12925523.07692 13491692.30769 14065892
12367384.61538 12925523.07692 13491692.30769 14065892
12367384.61538 12925523.07692 13491692.30769 14065892
225636061.5385 235818987.6923 246148430.7692 2.6E+008
 Ideal Year 1 ending
Sales 146,516,923.08 43,955,076.92
Purchases 8,760,000.00 8,760,000.00
Gross profit 137,756,923.08 35,195,076.92
General Operating expenses 35,832,000.00 35,832,000.00
Depriciation 68,767,786.67
EBIT 101,924,923.08 (69,404,709.74)
Taxes 20,384,984.62 (13,880,941.95)
Net earnings 81,539,938.46 (55,523,767.79)
dividends paid 8,153,993.85
Retained earnings 73,385,944.62 (55,523,767.79)

100,000,000.00

80,000,000.00

60,000,000.00

40,000,000.00

20,000,000.00

-
1 2

(20,000,000.00)

(40,000,000.00)

(60,000,000.00)
 Based on Forecasting and simulation
Year 2 ending Year 3 ending Year 4 ending Year 5 ending
101,096,676.92 167,029,292.31 192,303,461.54 203,805,040.00
10,512,000.00 12,264,000.00 14,016,000.00 15,768,000.00
90,584,676.92 154,765,292.31 178,287,461.54 188,037,040.00
42,998,400.00 50,164,800.00 57,331,200.00 64,497,600.00
59,598,748.44 51,652,248.65 44,765,282.16 38,796,577.88
(12,012,471.52) 52,948,243.66 76,190,979.37 84,742,862.12
(2,402,494.30) 10,589,648.73 15,238,195.87 16,948,572.42
(9,609,977.22) 42,358,594.92 60,952,783.50 67,794,289.70
4,235,859.49 6,095,278.35 6,779,428.97
(9,609,977.22) 38,122,735.43 54,857,505.15 61,014,860.73

100,000,000.00

80,000,000.00

60,000,000.00

40,000,000.00

20,000,000.00

-
1 2 3 4 5 6 7 8 9

(20,000,000.00)

(40,000,000.00)

(60,000,000.00)
Forecasting and simulation
Year 6 ending Year 7 ending Year 8 ending Year 9 ending
215,599,652.31 225,636,061.54 235,818,987.69 246,148,430.77
17,520,000.00 19,272,000.00 21,024,000.00 22,776,000.00
198,079,652.31 206,364,061.54 214,794,987.69 223,372,430.77
71,664,000.00 78,830,400.00 85,996,800.00 93,163,200.00
33,623,700.83 29,140,540.72 25,255,135.29 21,887,783.92
92,791,951.48 98,393,120.82 103,543,052.41 108,321,446.85
18,558,390.30 19,678,624.16 20,708,610.48 21,664,289.37
74,233,561.19 78,714,496.66 82,834,441.92 86,657,157.48
7,423,356.12 7,871,449.67 8,283,444.19 8,665,715.75
66,810,205.07 70,843,046.99 74,550,997.73 77,991,441.73

7 8 9 10
Year 10 ending
256,624,390.77
24,528,000.00
232,096,390.77
100,329,600.00
18,969,412.73
112,797,378.04
22,559,475.61
90,237,902.43
9,023,790.24
81,214,112.19
Asset life assumed 15 years
Depriciation rate 13.3333333333

Depriciation
1
Land cost 860,800,000.00
Liasoning cost 1,000,000.00 866,666.67
Engineering Consulting charges 34,432,000.00 29,841,066.67
Civil 103,296,000.00 89,523,200.00
Mechanical 51,648,000.00 44,761,600.00
Electrical 10,329,600.00 8,952,320.00
Medical Equipment 258,240,000.00 223,808,000.00
Office Furniture 7,747,200.00 6,714,240.00
Auxilliary items like bed, etc. 38,736,000.00 33,571,200.00
Environment, Health and safety systems 10,329,600.00 8,952,320.00

1
Land cost 860,800,000.00
Liasoning cost 1,000,000.00 133,333.33
Engineering Consulting charges 34,432,000.00 4,590,933.33
Civil 103,296,000.00 13,772,800.00
Mechanical 51,648,000.00 6,886,400.00
Electrical 10,329,600.00 1,377,280.00
Medical Equipment 258,240,000.00 34,432,000.00
Office Furniture 7,747,200.00 1,032,960.00
Auxilliary items like bed, etc. 38,736,000.00 5,164,800.00
Environment, Health and safety systems 10,329,600.00 1,377,280.00
68,767,786.67
 2 3 4 5

751,111.11 650,962.96 564,167.90 488,945.51

25,862,257.78 22,413,956.74 19,425,429.18 16,835,371.95
77,586,773.33 67,241,870.22 58,276,287.53 50,506,115.86
38,793,386.67 33,620,935.11 29,138,143.76 25,253,057.93
7,758,677.33 6,724,187.02 5,827,628.75 5,050,611.59
193,966,933.33 168,104,675.56 145,690,718.81 126,265,289.64
5,819,008.00 5,043,140.27 4,370,721.56 3,787,958.69
29,095,040.00 25,215,701.33 21,853,607.82 18,939,793.45
7,758,677.33 6,724,187.02 5,827,628.75 5,050,611.59

2 3 4 5

115,555.56 100,148.15 86,795.06 75,222.39

3,978,808.89 3,448,301.04 2,988,527.57 2,590,057.22
11,936,426.67 10,344,903.11 8,965,582.70 7,770,171.67
5,968,213.33 5,172,451.56 4,482,791.35 3,885,085.84
1,193,642.67 1,034,490.31 896,558.27 777,017.17
29,841,066.67 25,862,257.78 22,413,956.74 19,425,429.18
895,232.00 775,867.73 672,418.70 582,762.88
4,476,160.00 3,879,338.67 3,362,093.51 2,913,814.38
1,193,642.67 1,034,490.31 896,558.27 777,017.17
59,598,748.44 51,652,248.65 44,765,282.16 38,796,577.88
 6 7 8 9 10

423,752.78 367,252.41 318,285.42 275,847.36 239,067.72

14,590,655.69 12,645,234.93 10,959,203.61 9,497,976.46 8,231,579.60
43,771,967.08 37,935,704.80 32,877,610.83 28,493,929.38 24,694,738.80
21,885,983.54 18,967,852.40 16,438,805.41 14,246,964.69 12,347,369.40
4,377,196.71 3,793,570.48 3,287,761.08 2,849,392.94 2,469,473.88
109,429,917.69 94,839,262.00 82,194,027.06 71,234,823.45 61,736,846.99
3,282,897.53 2,845,177.86 2,465,820.81 2,137,044.70 1,852,105.41
16,414,487.65 14,225,889.30 12,329,104.06 10,685,223.52 9,260,527.05
4,377,196.71 3,793,570.48 3,287,761.08 2,849,392.94 2,469,473.88

6 7 8 9 10

65,192.74 56,500.37 48,966.99 42,438.06 36,779.65

2,244,716.26 1,945,420.76 1,686,031.32 1,461,227.15 1,266,396.86
6,734,148.78 5,836,262.28 5,058,093.97 4,383,681.44 3,799,190.58
3,367,074.39 2,918,131.14 2,529,046.99 2,191,840.72 1,899,595.29
673,414.88 583,626.23 505,809.40 438,368.14 379,919.06
16,835,371.95 14,590,655.69 12,645,234.93 10,959,203.61 9,497,976.46
505,061.16 437,719.67 379,357.05 328,776.11 284,939.29
2,525,305.79 2,188,598.35 1,896,785.24 1,643,880.54 1,424,696.47
673,414.88 583,626.23 505,809.40 438,368.14 379,919.06
33,623,700.83 29,140,540.72 25,255,135.29 21,887,783.92 18,969,412.73