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Financing Need

£m
Equipment 2.00
Building 5.00
Initial stock of materials 0.1 student choice on the level of start inventory
ST finance need 1.4 Student chpice on filling the acid test gap
may need to amend if extra start up costs are identified
8.50

How can this be financed - does the company need to be more or less aggresive

Year 0 year 1 Year 2 Year 3 Year 4 Year 5 Year 6


Sales in bottles 0.75 0.75 1.3 1.3 1.3 1.3

£ £ £ £ £ £ £
Equipment -2.00
building -5.00 1.00
Start Inventory -0.10
Contribution 1.0875 1.0875 1.885 1.885 1.885 1.885

Other (student decision)

Cash Flows -7.10 1.09 1.09 1.89 1.89 1.89 2.89


Discount factor
1.1 1 0.909091 0.826446 0.751315 0.683013 0.620921 0.564474

Discounted Cash Flow -7.1 0.988636 0.89876 1.416228 1.28748 1.170437 1.628507

Net Present Value 0.290049


Contribution
£
Selling Price 3.50
Staff cost -1.05
Ingredients -1

Cont 1.45

Fixed Cost
Depreciation 4.00
Equp 2.00
6.00
Per annum 1
Interest 9% 0.77 Rate needs to be justified

Annual Fixed costs 1.77

1765000

Break evn 1217241


Financing Need
£m
Equipment 2.00
Building 5.00
Initial stock of materials 0.1 student choice on the level of start inventory
ST finance need 1.4 Student chpice on filling the acid test gap
may need to amend if extra start up costs are identified
8.50

How can this be financed - does the company need to be more or less aggresive

Year 0 year 1 Year 2 Year 3 Year 4 Year 5 Year 6


Sales in bottles 0.75 0.75 1.3 1.3 1.3 1.3

£ £ £ £ £ £ £
Equipment -2.00
building -5.00 1.00
Start Inventory -0.10
Contribution 1.0875 1.0875 1.885 1.885 1.885 1.885

Other (student decision)

Cash Flows -7.10 1.09 1.09 1.89 1.89 1.89 2.89


Discount factor
1.1 1 0.909091 0.826446 0.751315 0.683013 0.620921 0.564474

Discounted Cash Flow -7.1 0.988636 0.89876 1.416228 1.28748 1.170437 1.628507

Net Present Value 0.290049


Contribution
£
Selling Price 3.50
Staff cost -1.05
Ingredients -1

Cont 1.45

Fixed Cost
Depreciation 4.00
Equp 2.00
6.00
Per annum 1
Interest 9% 0.77 Rate needs to be justified

Annual Fixed costs 1.77

1765000

Break evn 1217241


Financing Need
£m
Equipment 2.00
Building 5.00
Initial stock of materials 0.1 student choice on the level of start inventory
ST finance need 1.4 Student choice on filling the acid test gap
may need to amend if extra start up costs are identified
8.50

How can this be financed - does the company need to be more or less aggresive

Year 0 year 1 Year 2 Year 3 Year 4 Year 5 Year 6


Sales in bottles 0.75 0.75 1.3 1.3 1.3 1.3

£ £ £ £ £ £ £
Equipment -2.00
building -5.00 1.00
Start Inventory -0.10
Contribution 2.55 2.55 4.42 4.42 4.42 4.42

Other (student decision)

Cash Flows -7.10 2.5500 2.5500 4.4200 4.4200 4.4200 5.4200


Discount factor
1.1 1 0.909091 0.826446 0.751315 0.683013 0.620921 0.564474

Discounted Cash Flow -7.1 2.318182 2.107438 3.320811 3.018919 2.744472 3.059449

Net Present Value 9.469272


Contribution
£
Selling Price 3.50
Staff cost -1
Ingredients 0.90

Cont 3.40

Fixed Cost
Depreciation 4.00
Equp 2.00
6.00
Per annum 1
Interest 9% 0.77 Rate needs to be justified

Annual Fixed costs 1.77

1765000

Break even 519117.6 bottles