Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy

8/11/2019 Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy

1/18

2014 2015 2016 2017 2018 2019

Revenue Growth per year 50% 50% 25% 25% 10%

No. of tests 5000 7500 11250 14070 17590 19350

Inflation per year 8% 8% 8% 8% 8%

Rs./Test 200 216 234 253 274 296

1,000,000Rs. 1,620,000Rs. 2,632,500Rs. 3,559,710Rs. 4,819,660Rs. 5,727,600Rs. Rs.

- - - - - -

- - - - - -

- - - - - -

- - - - - -

- - - - - -

1,000,000Rs. 1,620,000Rs. 2,632,500Rs. 3,559,710Rs. 4,819,660Rs. 5,727,600Rs. Rs.

chemicals,reagents,stains,sample, bo 150Rs. 162Rs. 175Rs. 189Rs. 205Rs. 222Rs. Rs.

Test kit cost per 86 test = 15000 Rs -Rs. -Rs. -Rs. -Rs. -Rs. -Rs. Rs.

Incidental expenses (manhours/ test) 10Rs. 11Rs. 12Rs. 13Rs. 15Rs. 17Rs. Rs.

Travelling & extension /test 10Rs. 11Rs. 12Rs. 13Rs. 15Rs. 17Rs. Rs.

Total variable expences per test 170Rs. 184Rs. 199Rs. 215Rs. 235Rs. 256Rs. Rs.

850,000Rs. 1,380,000Rs. 2,238,750Rs. 3,025,050Rs. 4,133,650Rs. 4,953,600Rs. Rs.

150,000Rs. 240,000Rs. 393,750Rs. 534,660Rs. 686,010Rs. 774,000Rs. Rs.

Operating Expenses

-Rs. -Rs. -Rs. -Rs. -Rs. -Rs. Rs.

220,500 220,500 220,500 220,500 - -

- - - - - -

24,000 25,920Rs. 27,994Rs. 30,234Rs. 32,653Rs. 35,266Rs. Rs.

- - - - - -

9,600 10,368Rs. 11,198Rs. 12,094Rs. 13,062Rs. 14,107Rs. Rs.

21,600 23,328Rs. 25,195Rs. 27,211Rs. 29,388Rs. 31,740Rs. Rs. - - - - - -

- - - - - -

- - - - - -

275,700Rs. 280,116Rs. 284,887Rs. 290,039Rs. 75,103Rs. 81,113Rs. Rs.

Sales

Sales Returns

Net Sales

Gross Profit

Salaries & Wages

Depreciation Expenses

Office Expenses

Sales Discounts

Total Operating Expen

Advertising Expenses

Rent Expense

Travel Expenses

Maintenance Expenses

Cost of Goods Sold


2/18

A. Equipment List

ELISA reader 600,000Rs.

Centrifuge machine 150,000Rs.

Auto.washer 50,000Rs.

Computor with printer 150,000Rs.

Refrigerator 30,000Rs.

Test kit per 86 tests 15,000Rs.

Total 995,000Rs.

2014 2015Loan 995,000Rs.

10% Interest 99,500Rs.

B. For Disease diagnostic services :

Microscope 5

Laminar flow 1.5Incubator 0.5

Autoclave 1Blood analyser 5


3/18

Interest 10%

yearly monthly

99500 8300

2016 2017 2018 2019 2020 2021 2022 2023 2024


4/18

Profit & Loss Statement1 Sales Revenue 2014a Early PD Test

a1 No. of Tests expected per year No. 5000

a2 Price per Test Rs. 200Total of a. Revenue generated in Lacs Lacs 10

2 less : Variable CostRaw material

chemicals,reagents,stains,sample, bottles,glass wares Rs. 150

Total chemicals,reagents,stains,sample, bottles,glass wares Lacs -7.5

Incidental expenses (manhours per test) Rs. -10

Total Incidental expenses (manhours per test) Lacs -0.5

Travelling & extension Rs. -10Total Travelling & extension Lacs -0.5

Total Variable cost Lacs -8.53 Gross Profit Lacs 1.54 less : Indirect expences Lacs 05 EBITDA (Earnings Before interest, Tax, Depriciation & Amortisation) 1.56 less : Amortisation & Depriciation (straight line method for 5 years) 20% -1.997 EBIT ( operating profit) -0.498 less : Interest cost 10% -0.995

9 PBT ( profit before tax) -1.48510 less : Income tax 33% 011 PAT (Profit After Tax) -1.485


5/18

5% 5% 5% 5%2015 2016 2017 2018 2019

10000 12000 13000 14000

210 220.50 231.53 243.1021 26.46 30.10 34.03

157.50 165.38 173.64 182.33

-15.75 -19.85 -22.57 -25.53-10.5 -11.03 -11.58 -12.16-1.05 -1.32 -1.50 -1.70

-10.5 -11.03 -11.58 -12.16-1.05 -1.32 -1.50 -1.70-17.85 -22.49 -25.58 -28.93

3.15 3.97 4.51 5.110 0.00 0.00 0.00

3.15 3.97 4.51 5.11-1.99 -1.99 -1.99 -1.991.16 1.98 2.52 3.12

-0.995 0.98 0.70 0.67

0.165 2.96 3.22 3.790 0.00 0.00 0.00

0.165 2.96 3.22 3.79


6/18

Depreciation Schedule

For Financial Reporting Only. Not Applicable to MACRS for Tax Reporting.

Depreciation for Year

Asset Price Year Salvage Life Method 2012 2013 2014 2015 2016 2017 2018 2019

ELISA reader 600,000 2014 60,000 4 SL - - 135000 135000 135000 135000 - -

Centrifuge machine 150,000 2014 15,000 4 SL - - 33750 33750 33750 33750 - -

Auto.washer 50,000 2014 5,000 4 SL - - 11250 11250 11250 11250 - -

Computor with printer 150,000 2014 15,000 4 SL - - 33750 33750 33750 33750 - -

Refrigerator 30,000 2014 3,000 4 SL - - 6750 6750 6750 6750 - -

Asset Name 0 2014 0 4 SL - - 0 0 0 0 - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

- - - - - - - -

Insert new rows above this line

Total: 0 0 220,500 220,500 220,500 220,500 0 0


7/18

Break-Even Analysis [Company Name][Proposed Product] [Date]

For the Period:

Selling Price (P): 200.00$Break-Even Units (X): 12,507 unitsBreak-Even Sales (S): 2,501,333.33$

[42]

Fixed CostsAdvertising 21,600.00$Accounting, Legal -$Depreciation 220,500.00$

Interest Expense 99,500.00$InsuranceManufacturingPayrollRent 24,000.00$SuppliesTaxes (real estate, etc.)Utilities 9,600.00$Other (specify)

Total Fixed Costs (TFC) 375,200.00$

Variable CostsVariables Costs based on Dollar Amount per Unit

Cost of Goods Sold 150.00$ per unitDirect Labor 10.00$ per unitOverhead 10.00$ per unitOther (specify) per unit

Sum: 170.00$Variables Costs based on Percentage

Commissions 0.00% per unitOther (specify) per unit

Sum: 0.00%

Jan 1, 2014 - Jun 30, 2015


8/18

Break-Even Analysis [Company Name][Proposed Product] [Date]

Chart

Units (X) Fixed Cost Total Cost Total Revenue Profit (Loss)0 375,200.00 375,200.00 - (375,200.00)

1250.7 375,200.00 587,819.00 250,140.00 (337,679.00)2501.4 375,200.00 800,438.00 500,280.00 (300,158.00)3752.1 375,200.00 1,013,057.00 750,420.00 (262,637.00)5002.8 375,200.00 1,225,676.00 1,000,560.00 (225,116.00)6253.5 375,200.00 1,438,295.00 1,250,700.00 (187,595.00)7504.2 375,200.00 1,650,914.00 1,500,840.00 (150,074.00)8754.9 375,200.00 1,863,533.00 1,750,980.00 (112,553.00)

10005.6 375,200.00 2,076,152.00 2,001,120.00 (75,032.00)11256.3 375,200.00 2,288,771.00 2,251,260.00 (37,511.00)

12507 375,200.00 2,501,390.00 2,501,400.00 10.0013757.7 375,200.00 2,714,009.00 2,751,540.00 37,531.0015008.4 375,200.00 2,926,628.00 3,001,680.00 75,052.0016259.1 375,200.00 3,139,247.00 3,251,820.00 112,573.0017509.8 375,200.00 3,351,866.00 3,501,960.00 150,094.0018760.5 375,200.00 3,564,485.00 3,752,100.00 187,615.0020011.2 375,200.00 3,777,104.00 4,002,240.00 225,136.0021261.9 375,200.00 3,989,723.00 4,252,380.00 262,657.0022512.6 375,200.00 4,202,342.00 4,502,520.00 300,178.0023763.3 375,200.00 4,414,961.00 4,752,660.00 337,699.00

25014 375,200.00 4,627,580.00 5,002,800.00 375,220.00

Total CostTotal Revenue

Profit (Loss)

BEP

$(1,000,000)

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

0 5,000 10,000 15,000 20,000 25,000 30,000

Units (X)

Break-Even Point

Total Cost

Total Revenue

Profit (Loss)


9/18

Break-Even Price [Company Name][Proposed Product] [Date]

For the Period:

Number of Units (X): 5,000Break-Even Price (P): 245.04$ per unitBreak-Even Sales (S): 1,225,200.00$

[42]

Fixed CostsAdvertising 21,600.00$Accounting, Legal -$Depreciation 220,500.00$

Interest Expense 99,500.00$Insurance -$Manufacturing -$Payroll -$Rent 24,000.00$Supplies -$Taxes (real estate, etc.) -$Utilities 9,600.00$Other (specify) -$

Total Fixed Costs (TFC) 375,200.00$

Variable CostsVariables Costs based on Dollar Amount per Unit

Cost of Goods Sold 150.00$ per unitDirect Labor 10.00$ per unitOverhead 10.00$ per unitOther (specify) -$ per unit

Sum (Vd): 170.00$

Variables Costs based on Percentage

Commissions 0.00% per unitOther (specify) 0.00% per unit

Jan 1, 2014 - Jun 30, 2015


10/18

Break-Even Price [Company Name][Proposed Product] [Date]

ChartPrice (P) Fixed Cost Total Cost Total Revenue Profit (Loss)

0 375,200.00 1,225,200.00 - (1,225,200.00)36.76$ 375,200.00 1,225,200.00 183,780.00 (1,041,420.00)61.26$ 375,200.00 1,225,200.00 306,300.00 (918,900.00)85.76$ 375,200.00 1,225,200.00 428,820.00 (796,380.00)

110.27$ 375,200.00 1,225,200.00 551,340.00 (673,860.00)134.77$ 375,200.00 1,225,200.00 673,860.00 (551,340.00)159.28$ 375,200.00 1,225,200.00 796,380.00 (428,820.00)183.78$ 375,200.00 1,225,200.00 918,900.00 (306,300.00)208.28$ 375,200.00 1,225,200.00 1,041,420.00 (183,780.00)

232.79$ 375,200.00 1,225,200.00 1,163,940.00 (61,260.00)257.29$ 375,200.00 1,225,200.00 1,286,460.00 61,260.00281.80$ 375,200.00 1,225,200.00 1,408,980.00 183,780.00306.30$ 375,200.00 1,225,200.00 1,531,500.00 306,300.00330.80$ 375,200.00 1,225,200.00 1,654,020.00 428,820.00355.31$ 375,200.00 1,225,200.00 1,776,540.00 551,340.00379.81$ 375,200.00 1,225,200.00 1,899,060.00 673,860.00404.32$ 375,200.00 1,225,200.00 2,021,580.00 796,380.00428.82$ 375,200.00 1,225,200.00 2,144,100.00 918,900.00453.32$ 375,200.00 1,225,200.00 2,266,620.00 1,041,420.00477.83$ 375,200.00 1,225,200.00 2,389,140.00 1,163,940.00502.33$ 375,200.00 1,225,200.00 2,511,660.00 1,286,460.00

Total Revenue

Profit (Loss)

BEP

$(1,500,000)

$(1,000,000)

$(500,000)

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$- $100.00 $200.00 $300.00 $400.00 $500.00 $600.00

Sales Price

Break-Even Price

Total Cost

Total Revenue

Profit (Loss)


11/18

CAPITAL BUDGETING WORKSHEET 5

Equity Analysis of a Project

INPUT SHEET: USER ENTERS ALL BOLD NUMBERS

INITIAL INVESTMENT CASHFLOW DETAILS

Initial Investment= 995,000Rs. Revenues in year 1= 1,000,000Rs.

Opportunity cost (if any)= -Rs. Var. Expenses as % of Rev= 85%

Lifetime of the investment 10 Fixed expenses in year 1= 0

Salvage Value at end of project= 99,500.00Rs. Tax rate on net income= 30%

Deprec. method(1:St.line;2:DDB)= 2 If you do not have the breakdown of fixed and variable

Tax Credit (if any )= 0% expenses, input the entire expense as a % of revenues.

Other invest.(non-depreciable)= 0

WORKING CAPITAL

Initial Investment in Work. Cap= 850,000Rs.

Working Capital as % of Rev= 85%

Salvageable fraction at end= 100%

GROWTH RATES

1 2 3 4 5

Revenues Do not enter 50.00% 50.00% 25.00% 25.00%

Fixed Expenses Do not enter 8.00% 8.00% 8.00% 8.00%


12/18


Default: The fixed expense growth rate is set equal to the growth rate in revenues by default.

YEAR

0 1 2 3 4 5

INITIAL INVESTMENT

Investment 995,000Rs.- Tax Credit -Rs.

Net Investment 995,000Rs.

+ Working Cap 850,000Rs.

+ Opp. Cost -Rs.

+ Other invest. -Rs.

Initial Investment 1,845,000Rs.

SALVAGE VALUE

Equipment -Rs. -Rs. -Rs. -Rs. -Rs.

Working Capital -Rs. -Rs. -Rs. -Rs. -Rs.

OPERATING CASHFLOWS

Lifetime Index 1 1 1 1 1

Revenues 1,000,000Rs. 1,500,000Rs. 2,250,000Rs. 2,812,500Rs. 3,515,625Rs.

-Var. Expenses 850,000Rs. 1,275,000Rs. 1,912,500Rs. 2,390,625Rs. 2,988,281Rs.

- Fixed Expenses -Rs. -Rs. -Rs. -Rs. -Rs.

EBITDA 150,000Rs. 225,000Rs. 337,500Rs. 421,875Rs. 527,344Rs.

- Depreciation 199,000Rs. 159,200Rs. 127,360Rs. 101,888Rs. 81,510Rs.

EBIT -49,000Rs. 65,800Rs. 210,140Rs. 319,987Rs. 445,833Rs.

-Tax -14,700Rs. 19,740Rs. 63,042Rs. 95,996Rs. 133,750Rs.

EBIT(1-t) -34,300Rs. 46,060Rs. 147,098Rs. 223,991Rs. 312,083Rs.+ Depreciation 199,000Rs. 159,200Rs. 127,360Rs. 101,888Rs. 81,510Rs.

- Work. Cap -Rs. 425,000Rs. 637,500Rs. 478,125Rs. 597,656Rs.

NATCF -1,845,000.00Rs. 164,700Rs. -219,740Rs. -363,042Rs. -152,246Rs. -204,063Rs.

Discount Factor 1.000 1.110 1.231 1.366 1.516 1.682

Discounted CF -1,845,000.00Rs. 148,439Rs. -178,491Rs. -265,776Rs. -100,452Rs. -121,347Rs.

Investment Measures

NPV = -333,534Rs.

IRR = -11.47%

ROC = 66.27%


13/18


BOOK VALUE & DEPRECIATION

Book Value (beginning) 995,000Rs. 796,000Rs. 636,800Rs. 509,440Rs. 407,552Rs.

Depreciation 199,000Rs. 159,200Rs. 127,360Rs. 101,888Rs. 81,510Rs.


14/18


BV(ending) 995,000Rs. 796,000Rs. 636,800Rs. 509,440Rs. 407,552Rs. 326,042Rs.


15/18


DISCOUNT RATE

Approach(1:Direct;2:CAPM)= 2

1. Discount rate = 10%

2a. Beta 0.9

b. Riskless rate= 8.00%

c. Market risk premium = 5.50%

d. Debt Ratio = 30.00%

e. Cost of Borrowing = 9.00%

Discount rate used= 10.96%

6 7 8 9 1010.00% 10.00% 10.00% 5.00% 5.00%

8.00% 8.00% 8.00% 8.00% 8.00%


16/18


6 7 8 9 10

-Rs. -Rs. -Rs. -Rs. 99,500Rs.

-Rs. -Rs. -Rs. -Rs. 4,385,086Rs.

1 1 1 1 1

3,867,188Rs. 4,253,906Rs. 4,679,297Rs. 4,913,262Rs. 5,158,925Rs.

3,287,109Rs. 3,615,820Rs. 3,977,402Rs. 4,176,272Rs. 4,385,086Rs.

-Rs. -Rs. -Rs. -Rs. -Rs.

580,078Rs. 638,086Rs. 701,895Rs. 736,989Rs. 773,839Rs.

65,208Rs. 52,167Rs. 41,733Rs. 33,387Rs. 26,709Rs.

514,870Rs. 585,919Rs. 660,161Rs. 703,603Rs. 747,129Rs.

154,461Rs. 175,776Rs. 198,048Rs. 211,081Rs. 224,139Rs.

360,409Rs. 410,143Rs. 462,113Rs. 492,522Rs. 522,991Rs.

65,208Rs. 52,167Rs. 41,733Rs. 33,387Rs. 26,709Rs.

298,828Rs. 328,711Rs. 361,582Rs. 198,870Rs. 208,814Rs.

126,789Rs. 133,599Rs. 142,264Rs. 327,038Rs. 340,886Rs.

1.866 2.070 2.297 2.549 2.828

67,952Rs. 64,532Rs. 61,933Rs. 128,315Rs. 1,706,362Rs.


17/18


326,042Rs. 260,833Rs. 208,667Rs. 166,933Rs. 133,547Rs.

65,208Rs. 52,167Rs. 41,733Rs. 33,387Rs. 26,709Rs.


18/18


260,833Rs. 208,667Rs. 166,933Rs. 133,547Rs. 106,837Rs.

Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy

Documents