FINANCIAL PLAN

Basic Feasible Analysis by Sales and Net Income

Here is the breakdown oI estimated investment needed, target sales and Iinancial breakdowns, with the
assumption that we are operating with Trasshy Original as our only sales:

Sales Target Board games Card games
Monthly 5 items 10 items
Yearly 60 items 120 items
Production cost (est) / item
Operational cost (est) / item


Capital required Ior a
year

Production cost board 60
Production cost card 120
Operational cost
Total cost

Sales 1argeL
MonLhly 43 lLems
?early 30 lLems
roducLlon CosL (esL) / lLem kp 1S00000
eraLlonal CosL (esL) kp 8400000


CalLal requlred for a year
roducLlon CosL 8 1300000
x 30
8 73000000
eraLlonal CosL 8 8400000

8 8400000
1oLal CosL kp 83400000

From the breakdown above we estimated that the amount oI capital needed Ior the Iirst operation year is
83.400.000 IDR. But this estimate only concerns capital Ior operation that has been accumulated.

ow, we are going to estimate capital needed Ior operating based on this data:

Time needed to produce weeks
Customers` payment period up to weeks
Total time needed until payment is received: month

ThereIore, capital needed to be on hand Ior one-time operating is equivalent to production budget Ior 2
months. We assume the longest time period Ior a job which is a month (we begin production once we
receive an order). We also assume that iI the available capital Ior the month is all spent on that month
production, than it will not be possible Ior us to produce on the next month (unless we put the production
cost on tab until we receive the order`s payment) which is why we requires at least 2 month-worth oI
capital to be readily available Ior each job.

Total capital needed will be (Maximum production cost + Monthly Fixed Cost) x month
(Rp 7.500.000 + Rp 700.000) x Rp .400.000,

ThereIore, capital needed to operate is at least .400.000 IDR to guarantee the continuous Ilow oI
production.

8reakLven Ana|ys|s W|th 1argeted Sa|es Un|ts Us|ng CV Method


Lems 1oLal (r) rlce er lLem (r)
Sales 30 lLems

100000000 2000000
Iarlable CosLs
8aw maLerlals esLlmaLed 42300000 8S0000
lrecL Labor esLlmaLed 13000000 300000
erheads esLlmaLed 17300000

7S000000 3S0000

ConLrlbuLlon Margln 2S000000 S00000
lxed CosLs
roLoLye 1800000
Salary 1 erson 1200000

100000 (month|y)
derLlslng and MarkeLlng 2400000 200000 (month|y)
roducLlon ConLrol Lxense
(fuel and oLhers)

1800000 1S0000 (month|y)
dmlnlsLraLlon Lxense 1200000 8400000 100000 (month|y)
-eL ncome 16600000

We estimate that with annual sales is 50 units per year (Ior the Iirst year), net income received will be
16.600.000 IDR. This Iigure is subject to change iI changes happen to the estimated cost structure.






Breakeven point in Sales
Sales Fixed Cost Variable Cost et Income (zero)
Rp 2.000.000Q Rp 8.400.000 Rp 1.500.000Q
Rp 500.000Q Rp 8.400.000
Q ,8 units
in rupiah 16,8 x Rp 2.000.000 Rp 33.00.000

We now calculate the break-even point. We need to sell 16.8 units which same as 33.600.000 IDR oI
value to breakeven annually. Contribution Margin is 500.000 IDR per unit.

Margin of Safety
Margin of Safety Actual Sales BEP sales
Rp 100.000.000 Rp 33.600.000
Rp 66.400.000
Margin of Safety Ratio Margin oI SaIety / Actual Sales x 100
Rp 66.400.000 / Rp 100.000.000 x 100
.4

From the margin oI saIety calculation we can conclude that with sales target oI 50 units, we enjoy a
moderate good saIety limit which is Rp 66.400.000 (66.4 or Estimated Total Sales) beIore we are
operating at loss.

Return on Investment
In just one year, we will be able to have the investment return 1.19 times oI the initial investment. This
means, we require less than a year Ior ROI to be achieved.



Payback Period

Calculation oI monthly net income:
Investment : Rp 16.400.000
Production Cost (COGS)
: Rp 7.500.000-
Rp 8.900.000