Cash flow

1 2 3 4 5 6 7 8 9 10 11
Inflow
Cash Starting 34,000,000 15,568,400 15,383,860 15,220,907 15,080,079 14,961,931 14,867,029 14,795,955 14,749,304 14,727,687 14,731,729
Sales 1,404,000 1,439,100 1,475,078 1,511,954 1,549,753 1,588,497 1,628,210 1,668,915 1,710,638 1,753,404 1,797,239
Total cash in Hand 35,404,000 17,007,500 16,858,938 16,732,861 16,629,832 16,550,428 16,495,239 16,464,870 16,459,942 16,481,090 16,528,968
Cash Outflow
Equipment Purchase 17,376,000
COGS Expense 561,600 575,640 590,031 604,782 619,901 635,399 651,284 667,566 684,255 701,361 718,895
Salaries Expense 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000
Rent 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Utilities 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
Advertising 1,000,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Insurance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Office expenses 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Taxes - - - - - - - - - - -
Interest 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Total outflow 19,835,600 1,623,640 1,638,031 1,652,782 1,667,901 1,683,399 1,699,284 1,715,566 1,732,255 1,749,361 1,766,895
Cash surplus/defict 15,568,400 15,383,860 15,220,907 15,080,079 14,961,931 14,867,029 14,795,955 14,749,304 14,727,687 14,731,729 14,762,072
Total Cash in Hand (E) 15,568,400 15,383,860 15,220,907 15,080,079 14,961,931 14,867,029 14,795,955 14,749,304 14,727,687 14,731,729 14,762,072
 Cash flow

12 1 2 3 4 5

14,762,072 34,000,000 14,819,374 17,092,445 19,812,284 23,023,568 30%

1,842,170 19,368,956 26,527,243 29,179,968 32,097,964 28,888,168
16,604,242 53,368,956 41,346,617 46,272,412 51,910,248 51,911,736

17,376,000 - - - -
736,868 7,747,583 10,610,897 11,671,987 12,839,186 11,555,267
318,000 3,816,000 4,197,600 4,617,360 5,079,096 5,587,006
200,000 2,400,000 2,640,000 2,904,000 3,194,400 3,513,840
30,000 360,000 396,000 435,600 479,160 527,076
150,000 2,650,000 1,980,000 2,178,000 2,395,800 2,635,380
50,000 600,000 660,000 726,000 798,600 878,460
50,000 600,000 660,000 726,000 798,600 878,460
- - 109,675 201,181 301,839 -
250,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
1,784,868 38,549,583 24,254,172 26,460,129 28,886,681 28,575,489
14,819,374 14,819,374 17,092,445 19,812,284 23,023,568 23,336,247
14,819,374 14,819,374 17,092,445 19,812,284 23,023,568 23,336,247
 Balance Sheet for the year by months
1 2 3 4 5 6 7 8 9 10 11 12
*Sales 1,404,000 1,439,100 1,475,078 1,511,954 1,549,753 1,588,497 1,628,210 1,668,915 1,710,638 1,753,404 1,797,239 1,842,170
*Less: Cost of Goods sold 561,600 575,640 590,031 604,782 619,901 635,399 651,284 667,566 684,255 701,361 718,895 736,868
Gross profit 842,400 863,460 885,047 907,173 929,852 953,098 976,926 1,001,349 1,026,383 1,052,042 1,078,343 1,105,302

Operating Expenses
*Salaries Expense 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000 318,000
Utilities Expense 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
Rent Expense 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Advertising Expense 1,000,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Insurance Expense 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
*Depreciation Expense 144,800 144,800 144,800 144,800 144,800 144,800 144,800 144,800 144,800 144,800 144,800 144,800
Office expenses 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Total Operating expense 1,792,800 942,800 942,800 942,800 942,800 942,800 942,800 942,800 942,800 942,800 942,800 942,800
EBIT (950,400) (79,340) (57,754) (35,627) (12,948) 10,298 34,126 58,549 83,583 109,242 135,543 162,502
Interest 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Earning Before Tax (1,200,400) (329,340) (307,754) (285,627) (262,948) (239,702) (215,874) (191,451) (166,417) (140,758) (114,457) (87,498)
Taxes - - - - - - - - - - - -
Net Profit (1,200,400) (329,340) (307,754) (285,627) (262,948) (239,702) (215,874) (191,451) (166,417) (140,758) (114,457) (87,498)

Customers data
1st week 2nd week 3rd week 4th week
Mon 90 90 68 34
Tues 80 80 60 30
Wed 70 70 53 26
Thurs 80 80 60 30
fri 100 100 75 38
Sat 120 120 90 45
Sun 150 150 113 60

Sum 2160

*Sales=650 sales per person x 2800 people for the first month.
*COGS= 30% of Sales
*Salaries Table
Depreciation= Straight line depreciation for 6 years
 Balance Sheet for the year by months
1 2 3 4 5
19,368,956 26,527,243 29,179,968 32,097,964 28,888,168
7,747,583 10,610,897 11,671,987 12,839,186 11,555,267
11,621,374 15,916,346 17,507,981 19,258,779 17,332,901

3,816,000 4,197,600 4,617,360 5,079,096 5,587,006

360,000 396,000 435,600 479,160 527,076
2,400,000 2,640,000 2,904,000 3,194,400 3,513,840
2,650,000 1,980,000 2,178,000 2,395,800 2,635,380
600,000 660,000.0 726,000.0 798,600.0 878,460.0
1,737,600 1,737,600 1,737,600 1,737,600 1,737,600
600,000 660,000.0 726,000 798,600 878,460
12,163,600 12,271,200 13,324,560 14,483,256 15,757,822
(542,226) 3,645,146 4,183,421 4,775,523 1,575,079
3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
(3,542,226) 645,146 1,183,421 1,775,523 (1,424,921)
- 109,675 201,181 301,839 -
(3,542,226) 535,471 982,239 1,473,684 (1,424,921)

*Sales=650 sales per person x 2800 people for the first month.
*COGS= 30% of Sales
*Salaries Table
Depreciation= Straight line depreciation for 6 years
 Balance Sheet for the year by months
1 2 3 4 5 6 7 8 9
Balance sheet from the date
Assets:
Current assets
* Cash 15,568,400 15,383,860 15,220,907 15,080,079 14,961,931 14,867,029 14,795,955 14,749,304 14,727,687
Total Current Assets 15,568,400 15,383,860 15,220,907 15,080,079 14,961,931 14,867,029 14,795,955 14,749,304 14,727,687
Fixed assets
*Equipment and Furniture 17,376,000 17,231,200 17,086,400 16,941,600 16,796,800 16,652,000 16,507,200 16,362,400 16,217,600
*Depreciation 144,800 144,800 144,800 144,800 144,800 144,800 144,800 144,800 144,800
Total fixed 17,231,200 17,086,400 16,941,600 16,796,800 16,652,000 16,507,200 16,362,400 16,217,600 16,072,800
Total assets 32,799,600 32,470,260 32,162,507 31,876,879 31,613,931 31,374,229 31,158,355 30,966,904 30,800,487

Liabilities and Owners' Equity:

Current liabilities
Notes payable 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Total liabilities 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Owners' equity
Qazi Rahimullah Khan 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
Zulqarnain Afzal 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
Malik Muhammad Jahenzaib 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
Ayesha Qureshi 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
Previous Earnings - (1,200,400) (1,529,740) (1,837,494) (2,123,121) (2,386,069) (2,625,771) (2,841,645) (3,033,096)
*Retianed Earnings (1,200,400) (329,340) (307,754) (285,627) (262,948) (239,702) (215,874) (191,451) (166,417)
Total Earnings (1,200,400) (1,529,740) (1,837,494) (2,123,121) (2,386,069) (2,625,771) (2,841,645) (3,033,096) (3,199,513)
Total owners' equity 30,799,600 (1,529,740) (1,837,494) (2,123,121) (2,386,069) (2,625,771) (2,841,645) (3,033,096) (3,199,513)
Total liabilities and owners' equilty 32,799,600 32,470,260 32,162,507 31,876,879 31,613,931 31,374,229 31,158,355 30,966,904 30,800,487

*Cash= from Cash flow

*Equipment and furniture details in the Equipment and furniture Section
Depreication is 6 year striaght line meathod is used
Retained Earning is Net Profit
 Balance Sheet for the year by months
10 11 12 1 2 3 4 5

14,731,729 14,762,072 14,819,374 14,819,374 17,092,445 19,812,284 23,023,568 23,336,247

14,731,729 14,762,072 14,819,374 14,819,374 17,092,445 19,812,284 23,023,568 23,336,247

16,072,800 15,928,000 15,783,200 17,376,000 15,638,400 13,900,800 12,163,200 10,425,600

144,800 144,800 144,800 1,737,600 1,737,600 1,737,600 1,737,600 1,737,600
15,928,000 15,783,200 15,638,400 15,638,400 13,900,800 12,163,200 10,425,600 8,688,000
30,659,729 30,545,272 30,457,774 30,457,774 30,993,245 31,975,484 33,449,168 32,024,247

2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000

2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000

8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000

8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000
(3,199,513) (3,340,271) (3,454,728) - (3,542,226) (3,006,755) (2,024,516) (550,832)
(140,758) (114,457) (87,498) (3,542,226) 535,471 982,239 1,473,684 (1,424,921)
(3,340,271) (3,454,728) (3,542,226) (3,542,226) (3,006,755) (2,024,516) (550,832) (1,975,753)
(3,340,271) (3,454,728) (3,542,226) (3,542,226) (3,006,755) (2,024,516) (550,832) (1,975,753)
30,659,729 30,545,272 30,457,774 30,457,774 30,993,245 31,975,484 33,449,168 32,024,247

*Cash= from Cash flow

*Equipment and furniture details in the Equipment and furniture Section
Depreication is 6 year striaght line meathod is used
Retained Earning is Net Profit
 Break Even

Break Even(Units)= 1,742

Break Even(Time Months)= 4
Break Even(Rs.)= ###

Break Even(Units)= Total fixed Cost/(Sales price per unit-variable)

Break Even(Rs)= Total fixed Cost/(Sales price per unit-variable)/Sales Price per unit

Total Fixed cost = Total rent+ Total salaries+Total Insurance+Payroll taxes+office expenses 792,800

Total variable cost= (Total cost-Total fixed cost-profits)/Total units sold 195

Sales Price= 650