MainDevelop a Complete Financial Model for an upcoming
restaurant with the following available data:
Restaurant will have three major sources of revenue- Beverages,
Fast Food and Coffee Beans & Merchandise. Detailed list along
with respective prices, material cost and projected volume for year
1 is given in the data sheet. Plan is to increase prices and volume
by 10% from year 1 while cost of material by 8%- however the volume
growth is expected to slow down to 7% per annum from year 4
onwards. A staff of five permanent staff will be hired with their
starting salaries given in the accompanying workbook. A salary
raise of 10% per annum is planned on the average to the staff. You
estimate about that about 30% of the salary cost will be the cost
of the benefits of the staff. Apart from the permanent staff, it is
also expected to hire staff on daily wages with a daily estimate of
Rs. 2000 per day (also assumed to be increased by 10% p.a). Salary
cost is to be taken in the Operating Expenses. monthly operating
expenses for the first year are given in the Data. Annual inflation
is estimated at 12%. Capital Expenditure estimates for Kitchen as
well as the Retail Outlet are given in the data. This includes
Fixed Assets as well as Intangible Assets. This will be financed by
30% from Equity while remaining from long term debt at an interest
rate of 13% and amortization schedule (with annual repayment) of 5
years. All Capex needs to be incurred during year 1. Useful life of
all fixed assets will be 5 years. These will be depreciated using
the straight line method of depreciation. Intangible assets will
also be amortized for a period of 5 years. Income Tax rate is 40%
of Profit Before Tax or 0.25% on turnover tax in case of loss. All
sales would be on cash basis while 10 days credit will be obtained
from creditors. Beverages Inventory will be outstanding for 5, fast
food and Merchandise for 3 days each. Other Current Assets will be
2% of revenue. Required rate of return is 20% per annum. Assume 365
days in the year and 30 days in month.
Required:Using the above information, develop a fully
interlinked and efficient Financial Model for tenure of 5 years
containing the following components:Inputs Sheet Calculations
SheetIncome StatementBalance SheetCash Flow StatementRatio Analysis
including Capital BudgetingLoan Amortization Schedule with
Conditional Formatting for displaying/hiding the schedule based on
the tenureIndividual Product and Category Wise Gross Margin
StatementDash Boards for Managerial Decision Making on critical
assumptionsScenario Analysis for base case, best case and worst
case scenarios using standard variation of 10% in the InputsWe are
assuming that this is a private company so all profit will be
ratiend and there will be no dividends
Data
CategoryItemsQtyPriceCostPackagingSales / MonthDal &
PulsesGrocery Zone Dal Moong Peshawari500 gm75.0062.500.85Grocery
Zone Dal Channa500 gm38.0033.000.85Grocery Zone Dal Moong Chilko
Wali500 gm80.0068.000.85Grocery Zone Dal Masoor 500
gm61.0055.000.85Grocery Zone Dal Masoor Sabut500
gm53.0045.000.85Grocery Zone Dal Mash Chilko wali500
gm72.0060.000.85Grocery Zone Dal Mash 500 gm75.0066.000.85Grocery
Zone Channa 12 mm500 gm58.0051.000.85Grocery Zone Channa kala500
gm39.0030.000.85Grocery Zone Channal 9 mm500
gm48.0041.000.85Grocery Zone Moong Sabut500 gm68.0056.000.85Grocery
Zone White Lobia500 gm56.0049.000.85SugarGrocery Zone Sugar1
kg58.0053.001.50FloorMaida500 gm27.0022.000.85Baison500
gm32.5040.000.85Baajra1 kg36.0030.501.20Sooji500
gm29.0022.500.85RiceGrocery Zone Basmti Rice1
kg85.0070.002.00Grocery Zone Super Sella Rice 1
kg138.00122.002.00
Permanent Staff DetailsIncrement10%No.Monthly SalaryTotal
Salary/MonthSalesman215,00030,000Loader29,00018,000Driver210,00020,000Warehouse
Boys39,00027,000Watchman110,00010,000Office Boy19,0009,000Monthly
Operating Expenses for first yearDays /
Month26Inflation8%BillsAllocation RatioAmountTotalPTCL
Bill30%2,000600Mobile Cards40%2,000800Office
Rent30%20,0006,000Warehouse Rent100%15,00015,000Warehouse
Electricity Bills100%5,0005,000Electricity
Bills30%9,0002,700Stationary Expenses100%2,0002,000Pest Control -
Office30%1,000300Pest Control - Warehouse100%2,0002,000Office
Maintenance30%1,000300Warehouse Maintenance100%1,0001,000Sales and
Marketing Expense100%30,00030,000Vehichle
Maintenance100%10,00010,000Miscellanious30%5,0001,500Entertainment
ExpenseCup of Tea / DayRate / CupAllocation
RatioTotal152060%4,680Miscellanious2,00040%800
Monthly Fuel ExpenseExpense / DayDays/MonthTotalVan
175019,500Van 275019,500Office Bike1203,120
Capital ExpenditureFixed
AssetsAllocationQuantityAmount/UnitAmountFixed Security Deposit -
Warehouse100%60,00060,000Table and Chairs -
Warehouse100%5,0005,000Warehouse Renovation100%40,00040,000Weight
Machines100%120,00020,000Packing Machines100%134,00034,000Cleaning
and Storage
Accesssories100%20,00020,000Vans100%2600,000600,000Painting
Blocks100%216,00016,000Laptop40%145,00018,000Printer40%113,0005,200Software40%115,0006,000Office
Rennovation and Furniture30%40,00012,000Mobile Phone
Sets30%37,000.002,100.00Telephone
Sets30%11,500.00450.00TV30%130,000.009,000.00Total847,750.00
Depriciation/Amortization5 yearsDepriciation MethodStraight
LineTax Rate (Personal Income)20%Interest Rate15%
Sources of FundingEquity60%Debt40%Loan Tenure5 Years
RatiosUOMValueDays Payable OutstandingDays15Inventory Turnover -
Daal and PulsesTimes24Inventory Turnover - SugarTimes24Inventory
Turnover - RiceTimes4Inventory Turnover - FloorTimes15
Data 2AreasShopsSales/ShopTotal Avergae Monthly SalesDefence
Market550000250,000Defence Garden1550000750,000Defence Phase
230500001,500,000Racecourse Clifton1550000750,000Karachi
Cantt550000250,000DHA Phase IV1550000750,000DHA Phase
V1550000750,0001005,000,000.00Volume Increase from Year 320%Volume
Increase From Year 417%MonthlyDemand / CustomerTotal CustomersTotal
Volume (Kg)Sugar20010020,000
Daal & PulsesGrocery Zone Dal Moong
Peshawari401004,000Grocery Zone Dal Channa301003,000Grocery Zone
Dal Moong Chilko Wali5100500Grocery Zone Dal Masoor
251002,500Grocery Zone Dal Masoor Sabut101001,000Grocery Zone Dal
Mash Chilko wali5100500Grocery Zone Dal Mash 251002,500Grocery Zone
Channa 12 mm151001,500Grocery Zone Channa kala5100500Grocery Zone
Channal 9 mm151001,500Grocery Zone Moong Sabut8100800Grocery Zone
White Lobia101001,000Total19319,300
FloorMaida251002,500Baison151001,500Baajra801008,000Sooji101001,000Total13013,000RiceGrocery
Zone Basmti Rice801008,000Grocery Zone Super Sella Rice
301003,000Total11011,000.00
InputModel Objective12345To Develop a financial Model for B2B
Retail StoreINCOME STATEMENT INPUTNo. of Days in Year365No. of
Months in Year12No. of Days in Month30Inflation8%Prices /
KgIncrease From Year 210%PulsesGrocery Zone Dal Moong
Peshawari150.0010%10%10%10%Grocery Zone Dal
Channa76.0010%10%10%10%Grocery Zone Dal Moong Chilko
Wali160.0010%10%10%10%Grocery Zone Dal Masoor
122.0010%10%10%10%Grocery Zone Dal Masoor
Sabut106.0010%10%10%10%Grocery Zone Dal Mash Chilko
wali144.0010%10%10%10%Grocery Zone Dal Mash
150.0010%10%10%10%Grocery Zone Channa 12
mm116.0010%10%10%10%Grocery Zone Channa
kala78.0010%10%10%10%Grocery Zone Channal 9
mm96.0010%10%10%10%Grocery Zone Moong
Sabut136.0010%10%10%10%Grocery Zone White
Lobia112.0010%10%10%10%Extra Pulses Item 10.010%10%10%10%Extra
Pulses Item 20.010%10%10%10%Extra Pulses Item
30.010%10%10%10%SugarGrocery Zone
Sugar58.0010%10%10%10%FloorMaida54.0010%10%10%10%Baison64.0010%10%10%10%Baajra36.0010%10%10%10%Sooji58.0010%10%10%10%Extra
Floor Item 10.010%10%10%10%Extra Floor Item 20.010%10%10%10%Extra
Floor Item 30.010%10%10%10%RiceGrocery Zone Basmti
Rice85.0010%10%10%10%Grocery Zone Super Sella Rice
138.0010%10%10%10%Extra Rice Item 10.010%10%10%10%Extra Rice Item
20.010%10%10%10%Extra Rice Item 30.010%10%10%10%VolumeVolume
Increase From Year 220%Volume Increase From Year 417%120Increase in
Customers in Year 220%Increase in Customers in year 310%Increase in
Customers from Year 4&55%AreasCustomersDefence
Market520%10%5%5%Defence Garden1520%10%5%5%Defence Phase
23020%10%5%5%6288Racecourse Clifton1520%10%5%5%Karachi
Cantt520%10%5%5%DHA Phase IV1520%10%5%5%DHA Phase V1520%10%5%5%Area
A0.020%10%5%5%Area B0.020%10%5%5%Area
C0.020%10%5%5%Total10020%10%5%5%
Volume/Customer/month (Kg)SugarSugar20020%17%17%17%
Daal & PulsesGrocery Zone Dal Moong
Peshawari4020%17%17%17%Grocery Zone Dal Channa3020%17%17%17%Grocery
Zone Dal Moong Chilko Wali520%17%17%17%Grocery Zone Dal Masoor
2520%17%17%17%Grocery Zone Dal Masoor Sabut1020%17%17%17%Grocery
Zone Dal Mash Chilko wali520%17%17%17%Grocery Zone Dal Mash
2520%17%17%17%Grocery Zone Channa 12 mm1520%17%17%17%Grocery Zone
Channa kala520%17%17%17%Grocery Zone Channal 9
mm1520%17%17%17%Grocery Zone Moong Sabut820%17%17%17%Grocery Zone
White Lobia1020%17%17%17%Extra Pulses Item 10.020%17%17%17%Extra
Pulses Item 20.020%17%17%17%Extra Pulses Item 30.020%17%17%17%
FloorMaida2520%17%17%17%Baison1520%17%17%17%Baajra8020%17%17%17%Sooji1020%17%17%17%Extra
Floor Item 1Extra Floor Item 2Extra Floor Item 3
RiceGrocery Zone Basmti Rice8020%17%17%17%Grocery Zone Super
Sella Rice 3020%17%17%17%Extra Rice Item 10.020%17%17%17%Extra Rice
Item 20.020%17%17%17%Extra Rice Item 30.020%17%17%17%
Cost of MaterialIncrease from year 310%Material CostPackaging
CostTotal Cost/KgSugarSugar53.001.5054.5054.5010%10%10%
Daal & PulsesGrocery Zone Dal Moong
Peshawari62.500.8563.3563.3510%10%10%Grocery Zone Dal
Channa33.000.8533.8533.8510%10%10%Grocery Zone Dal Moong Chilko
Wali68.000.8568.8568.8510%10%10%Grocery Zone Dal Masoor
55.000.8555.8555.8510%10%10%Grocery Zone Dal Masoor
Sabut45.000.8545.8545.8510%10%10%Grocery Zone Dal Mash Chilko
wali60.000.8560.8560.8510%10%10%Grocery Zone Dal Mash
66.000.8566.8566.8510%10%10%Grocery Zone Channa 12
mm51.000.8551.8551.8510%10%10%Grocery Zone Channa
kala30.000.8530.8530.8510%10%10%Grocery Zone Channal 9
mm41.000.8541.8541.8510%10%10%Grocery Zone Moong
Sabut56.000.8556.8556.8510%10%10%Grocery Zone White
Lobia49.000.8549.8549.8510%10%10%
FloorMaida22.000.8522.8522.8510%10%10%Baison40.000.8540.8540.8510%10%10%Baajra30.501.2031.7031.7010%10%10%Sooji22.500.8523.3523.3510%10%10%Extra
Floor Item 1Extra Floor Item 2Extra Floor Item 3
RiceGrocery Zone Basmti Rice70.002.0072.0072.0010%10%10%Grocery
Zone Super Sella Rice 122.002.00124.00124.0010%10%10%Extra Rice
Item 1Extra Rice Item 2Extra Rice Item 3
EmployeesSalesman22445Loader22446Driver22334Warehouse
Boys33555Watchman22222Office Boy11111
Monthly SalariesIncrement in
Salaries10%Salesman15,00010%10%10%10%Loader9,00010%10%10%10%Driver10,00010%10%10%10%Warehouse
Boys9,00010%10%10%10%Watchman10,00010%10%10%10%Office
Boy9,00010%10%10%10%
Monthly Operating ExpensesDays / Month30Months Per Year12
Allocation RatioTotal Amount (B2B+C2C)Applicable AmountPTCL
Bill30%20006008%8%8%8%Mobile Cards40%20008008%8%8%8%Office
Rent30%2000060008%8%8%8%Warehouse
Rent100%15000150008%8%8%8%Warehouse Electricity
Bills100%500050008%8%8%8%Electricity
Bills30%900027008%8%8%8%Stationary Expenses100%200020008%8%8%8%Pest
Control - Office30%10003008%8%8%8%Pest Control -
Warehouse100%200020008%8%8%8%Office
Maintenance30%10003008%8%8%8%Warehouse
Maintenance100%100010008%8%8%8%Sales and Marketing
Expense100%30000300008%8%8%8%Vehichle
Maintenance100%10000100008%8%8%8%Miscellanious30%500015008%8%8%8%
Depreciation/AmortizationDepreciationAmortizationUseful
Life55Depreciation/Amortization Rate20%20%Tax Rate20%Interest
Rate15%Balance Sheet ItemsAddition in Fixed AssetsWeight
Machines20200Packing
Machines20200Vans20100Laptops10000Printer10000Office Rennovation
and Furniture10000Capital ExpenditureAllocation RatioTotal
Cost/UnitTotal /Unit (B2B)Operating Fixed AssetsWeight
Machines100%10,00010,00001259700Packing
Machines100%17,00017,00002141500Vans100%300,000300,000037791400Non
Operating Fixed AssetsTable and Chairs -
Warehouse100%5,0005,000ExpenseCleaning and Storage
Accesssories100%20,00020,000ExpensePainting
Blocks100%16,00016,000ExpenseLaptop40%45,00018,000Printer40%18,0007,200Office
Rennovation and Furniture30%40,00012,000Mobile Phone
Sets30%7,0002,100ExpenseTelephone
Sets30%1,500450ExpenseTV30%30,0009,000ExpenseFixed Security Deposit
- Warehouse100%60,00060,000Long Term
ReceivableSoftware40%15,0006,000Amortize
Sources of FundingEquity100%Debt0%Total100%RatiosDays Payable
Outstanding15Inventory Turnover - Daal and Pulses24Inventory
Turnover - Sugar24Inventory Turnover - Rice4Inventory Turnover -
Floor15
PulsesYear12345TotalPriceGrocery Zone Dal Moong
Peshawari150.00165181.5199.65219.615915.77Grocery Zone Dal
Channa76.0083.691.96101.156111.2716463.99Grocery Zone Dal Moong
Chilko Wali160.00176193.6212.96234.256976.82Grocery Zone Dal Masoor
122.00134.2147.62162.382178.6202744.82Grocery Zone Dal Masoor
Sabut106.00116.6128.26141.086155.1946647.14Grocery Zone Dal Mash
Chilko wali144.00158.4174.24191.664210.8304879.13Grocery Zone Dal
Mash 150.00165181.5199.65219.615915.77Grocery Zone Channa 12
mm116.00127.6140.36154.396169.8356708.19Grocery Zone Channa
kala78.0085.894.38103.818114.1998476.20Grocery Zone Channal 9
mm96.00105.6116.16127.776140.5536586.09Grocery Zone Moong
Sabut136.00149.6164.56181.016199.1176830.29Grocery Zone White
Lobia112.00123.2135.52149.072163.9792683.77Extra Pulses Item
10.00.00.00.00.00.0Extra Pulses Item 20.00.00.00.00.00.0Extra
Pulses Item 30.00.00.00.00.00.0VolumeGrocery Zone Dal Moong
Peshawari480006912076,03293,40598,076384632.8896Grocery Zone Dal
Channa360005184057,02470,05473,557288474.6672Grocery Zone Dal Moong
Chilko Wali600086409,50411,67612,25948079.1112Grocery Zone Dal
Masoor 300004320047,52058,37861,297240395.556Grocery Zone Dal
Masoor Sabut120001728019,00823,35124,51996158.2224Grocery Zone Dal
Mash Chilko wali600086409,50411,67612,25948079.1112Grocery Zone Dal
Mash 300004320047,52058,37861,297240395.556Grocery Zone Channa 12
mm180002592028,51235,02736,778144237.3336Grocery Zone Channa
kala600086409,50411,67612,25948079.1112Grocery Zone Channal 9
mm180002592028,51235,02736,778144237.3336Grocery Zone Moong
Sabut96001382415,20618,68119,61576926.57792Grocery Zone White
Lobia120001728019,00823,35124,51996158.2224Extra Pulses Item
10.00.00.00.00.00.0Extra Pulses Item 20.00.00.00.00.00.0Extra
Pulses Item 30.00.00.00.00.00.0RevenueGrocery Zone Dal Moong
Peshawari86,400,000136,857,600165,597,696223,780,446258,466,416871,102,158Grocery
Zone Dal
Channa32,832,00052,005,88862,927,12485,036,57098,217,238331,018,820Grocery
Zone Dal Moong Chilko
Wali11,520,00018,247,68022,079,69329,837,39334,462,189116,146,954Grocery
Zone Dal Masoor
43,920,00069,569,28084,178,829113,755,060131,387,095442,810,264Grocery
Zone Dal Masoor
Sabut15,264,00024,178,17629,255,59339,534,54645,662,400153,894,715Grocery
Zone Dal Mash Chilko
wali10,368,00016,422,91219,871,72426,853,65431,015,970104,532,259Grocery
Zone Dal Mash
54,000,00085,536,000103,498,560139,862,779161,541,510544,438,849Grocery
Zone Channa 12
mm25,056,00039,688,70448,023,33264,896,32974,955,261252,619,626Grocery
Zone Channa
kala5,616,0008,895,74410,763,85014,545,72916,800,31756,621,640Grocery
Zone Channal 9
mm20,736,00032,845,82439,743,44753,707,30762,031,940209,064,518Grocery
Zone Moong
Sabut15,667,20024,816,84530,028,38240,578,85446,868,577157,959,858Grocery
Zone White
Lobia16,128,00025,546,75230,911,57041,772,35048,247,064162,605,736Extra
Pulses Item 1-0.00.00.00.00.0Extra Pulses Item
2-0.00.00.00.00.0Extra Pulses Item 3-0.00.00.00.00.0Total
Revenue337,507,200534,611,405646,879,800874,161,0171,009,655,9753,402,815,397
Cost of MaterialGrocery Zone Dal Moong
Peshawari6363707784357Grocery Zone Dal Channa3434374145191Grocery
Zone Dal Moong Chilko Wali6969768392388Grocery Zone Dal Masoor
5656616874315Grocery Zone Dal Masoor Sabut4646505561259Grocery Zone
Dal Mash Chilko wali6161677481343Grocery Zone Dal Mash
6767748189377Grocery Zone Channa 12 mm5252576369292Grocery Zone
Channa kala3131343741174Grocery Zone Channal 9
mm4242465156236Grocery Zone Moong Sabut5757636976321Grocery Zone
White Lobia5050556066281Extra Pulses Item 10.00.00.00.00.00.0Extra
Pulses Item 20.00.00.00.00.00.0Extra Pulses Item
32323252830129Total Cost of Material6506507157868653,664
Cost of Goods SoldGrocery Zone Dal Moong
Peshawari3,040,8004,378,7525,298,2907,159,8448,269,62028,147,306Grocery
Zone Dal
Channa1,218,6001,754,7842,123,2892,869,3063,314,04911,280,027Grocery
Zone Dal Moong Chilko
Wali413,100594,864719,785972,6821,123,4483,823,879Grocery Zone Dal
Masoor
1,675,5002,412,7202,919,3913,945,1194,556,61315,509,343Grocery Zone
Dal Masoor
Sabut550,200792,288958,6681,295,4971,496,2995,092,952Grocery Zone
Dal Mash Chilko
wali365,100525,744636,150859,662992,9093,379,565Grocery Zone Dal
Mash 2,005,5002,887,9203,494,3834,722,1355,454,06618,564,004Grocery
Zone Channa 12
mm933,3001,343,9521,626,1822,197,5412,538,1608,639,135Grocery Zone
Channa kala185,100266,544322,518435,835503,3891,713,387Grocery Zone
Channal 9
mm753,3001,084,7521,312,5501,773,7142,048,6406,972,956Grocery Zone
Moong Sabut545,760785,894950,9321,285,0421,484,2245,051,853Grocery
Zone White
Lobia598,200861,4081,042,3041,408,5171,626,8375,537,266Extra Pulses
Item 10.00.00.00.00.00.0Extra Pulses Item 20.00.00.00.00.00.0Extra
Pulses Item 30.00.00.00.00.00.0Total Cost of Goods
Sold12,284,46017,689,62221,404,44328,924,89433,408,253113,711,672
Gross ProfitGrocery Zone Dal Moong
Peshawari83,359,200132,478,848160,299,406216,620,602250,196,796842,954,852Grocery
Zone Dal
Channa31,613,40050,251,10460,803,83682,167,26494,903,189319,738,793Grocery
Zone Dal Moong Chilko
Wali11,106,90017,652,81621,359,90728,864,71133,338,741112,323,075Grocery
Zone Dal Masoor
42,244,50067,156,56081,259,438109,809,941126,830,482427,300,920Grocery
Zone Dal Masoor
Sabut14,713,80023,385,88828,296,92438,239,04944,166,101148,801,763Grocery
Zone Dal Mash Chilko
wali10,002,90015,897,16819,235,57325,993,99230,023,061101,152,694Grocery
Zone Dal Mash
51,994,50082,648,080100,004,177135,140,644156,087,444525,874,845Grocery
Zone Channa 12
mm24,122,70038,344,75246,397,15062,698,78972,417,101243,980,491Grocery
Zone Channa
kala5,430,9008,629,20010,441,33214,109,89416,296,92854,908,254Grocery
Zone Channal 9
mm19,982,70031,761,07238,430,89751,933,59359,983,300202,091,562Grocery
Zone Moong
Sabut15,121,44024,030,95029,077,45039,293,81245,384,353152,908,005Grocery
Zone White
Lobia15,529,80024,685,34429,869,26640,363,83346,620,227157,068,470Extra
Pulses Item 10.00.00.00.00.00.0Extra Pulses Item
20.00.00.00.00.00.0Extra Pulses Item 30.00.00.00.00.00.0Total Gross
Profit325,222,740516,921,782625,475,357845,236,123976,247,7223,289,103,725
Gross Profit MarginGrocery Zone Dal Moong
Peshawari96%97%97%97%97%97%Grocery Zone Dal
Channa96%97%97%97%97%97%Grocery Zone Dal Moong Chilko
Wali96%97%97%97%97%97%Grocery Zone Dal Masoor
96%97%97%97%97%96%Grocery Zone Dal Masoor
Sabut96%97%97%97%97%97%Grocery Zone Dal Mash Chilko
wali96%97%97%97%97%97%Grocery Zone Dal Mash
96%97%97%97%97%97%Grocery Zone Channa 12
mm96%97%97%97%97%97%Grocery Zone Channa
kala97%97%97%97%97%97%Grocery Zone Channal 9
mm96%97%97%97%97%97%Grocery Zone Moong
Sabut97%97%97%97%97%97%Grocery Zone White
Lobia96%97%97%97%97%97%Extra Pulses Item 10.00.00.00.00.00.0Extra
Pulses Item 20.00.00.00.00.00.0Extra Pulses Item
30.00.00.00.00.00.0Total Gross Profit Margin96%97%97%97%97%97%
Sugar, Floor & RiceYear12345TotalPriceSugarGrocery Zone
Sugar5864707785354FloorMaida5459657279330Baison6470778594391Baajra3640444853220Sooji5864707785354Extra
Floor Item 10.00.00.00.00.00.0Extra Floor Item
20.00.00.00.00.00.0Extra Floor Item 30.00.00.00.00.00.0
RiceGrocery Zone Basmti Rice8594103113124519Grocery Zone Super
Sella Rice 138152167184202843Extra Rice Item
10.00.00.00.00.00.0Extra Rice Item 20.00.00.00.00.00.0Extra Rice
Item 30.00.00.00.00.00.0
VolumeSugarSugar240,000345,600380,160467,027490,3781,923,164Floor0.0Maida30,00043,20047,52058,37861,297240,396Baison18,00025,92028,51235,02736,778144,237Baajra96,000138,240152,064186,811196,151769,266Sooji12,00017,28019,00823,35124,51996,158Extra
Floor Item 10.00.00.00.00.00.0Extra Floor Item
20.00.00.00.00.00.0Extra Floor Item 30.00.00.00.00.00.0
RiceGrocery Zone Basmti
Rice96,000138,240152,064186,811196,151769,266Grocery Zone Super
Sella Rice 36,00051,84057,02470,05473,557288,475Extra Rice Item
10.00.00.00.00.00.0Extra Rice Item 20.00.00.00.00.00.0Extra Rice
Item 30.00.00.00.00.00.0
RevenueSugarSugar13,920,00022,049,28026,679,62936,053,51641,641,811140,344,237FloorMaida1,620,0002,566,0803,104,9574,195,8834,846,24516,333,165Baison1,152,0001,824,7682,207,9692,983,7393,446,21911,614,695Baajra3,456,0005,474,3046,623,9088,951,21810,338,65734,844,086Sooji696,0001,102,4641,333,9811,802,6762,082,0917,017,212Extra
Floor Item 10.00.00.00.00.00.0Extra Floor Item
20.00.00.00.00.00.0Extra Floor Item 30.00.00.00.00.00.0RiceGrocery
Zone Basmti
Rice8,160,00012,925,44015,639,78221,134,82024,410,71782,270,759Grocery
Zone Super Sella Rice
4,968,0007,869,3129,521,86812,867,37614,861,81950,088,374Extra Rice
Item 10.00.00.00.00.00.0Extra Rice Item 20.00.00.00.00.00.0Extra
Rice Item 30.00.00.00.00.00.0Total
Revenue33,972,00053,811,64865,112,09487,989,228101,627,559342,512,529
Material
CostSugarSugar5555606673307FloorMaida2222242729124Baison4040444853226Baajra3131343741172Sooji2323252730127Extra
Floor Item 10.0Extra Floor Item 20.0Extra Floor Item
30.0RiceGrocery Zone Basmti Rice7070778593395Grocery Zone Super
Sella Rice 122122134148162688Extra Rice Item
10.00.00.00.00.00.0Extra Rice Item 20.00.00.00.00.00.0Extra Rice
Item 30.00.00.00.00.00.0
Cost of Goods
SoldSugarSugar13,080,00018,835,20022,790,59230,798,06635,571,767121,075,625Floor0.0Maida660,000950,4001,149,9841,554,0311,794,9066,109,321Baison720,0001,036,8001,254,5281,695,3061,958,0796,664,713Baajra2,928,0004,216,3205,101,7476,894,2467,962,85427,103,167Sooji270,000388,800470,448635,740734,2802,499,267Extra
Floor Item 10.00.00.00.00.00.0Extra Floor Item
20.00.00.00.00.00.0Extra Floor Item
30.00.00.00.00.00.0Rice0.0Grocery Zone Basmti
Rice6,720,0009,676,80011,708,92815,822,86018,275,40362,203,991Grocery
Zone Super Sella Rice
4,392,0006,324,4807,652,62110,341,36911,944,28140,654,751Extra Rice
Item 10.00.00.00.00.00.0Extra Rice Item 20.00.00.00.00.00.0Extra
Rice Item 30.00.00.00.00.00.0Total Cost of Goods
Sold28,770,00041,428,80050,128,84867,741,61978,241,570266,310,836
Gross
ProfitSugarSugar840,0003,214,0803,889,0375,255,4506,070,04519,268,611FloorMaida960,0001,615,6801,954,9732,641,8523,051,34010,223,845Baison432,000787,968953,4411,288,4331,488,1404,949,982Baajra528,0001,257,9841,522,1612,056,9722,375,8027,740,919Sooji426,000713,664863,5331,166,9361,347,8114,517,944Extra
Floor Item 10.00.00.00.00.00.0Extra Floor Item
20.00.00.00.00.00.0Extra Floor Item 30.00.00.00.00.00.0RiceGrocery
Zone Basmti
Rice1,440,0003,248,6403,930,8545,311,9606,135,31420,066,768Grocery
Zone Super Sella Rice
576,0001,544,8321,869,2472,526,0072,917,5389,433,623Extra Rice Item
10.00.00.00.00.00.0Extra Rice Item 20.00.00.00.00.00.0Extra Rice
Item 30.00.00.00.00.00.0Total Gross
Profit5,202,00012,382,84814,983,24620,247,61023,385,98976,201,693Gross
Profit
MarginSugarSugar6%15%15%15%15%14%FloorMaida59%63%63%63%63%63%Baison38%43%43%43%43%43%Baajra15%23%23%23%23%22%Sooji61%65%65%65%65%64%Extra
Floor Item 10.00.00.00.00.00.0Extra Floor Item
20.00.00.00.00.00.0Extra Floor Item
30.00.00.00.00.00.0Rice0.00.0Grocery Zone Basmti
Rice18%25%25%25%25%24%Grocery Zone Super Sella Rice
12%20%20%20%20%19%Extra Rice Item 10.00.00.00.00.00.0Extra Rice
Item 20.00.00.00.00.00.0Extra Rice Item 30.00.00.00.00.00.0Total
Gross Profit Margin15%23%23%23%23%22%
CAPEXYear 1Year 2Year 3Year 4Year 5TotalWeight
MachinesOpening0.016,00012,00028,15519,117Additions20,0000.025,1940.00.0Depriciation4,0004,0009,0399,0399,038.85Net
Closing Book Value16,00012,00028,15519,11710,078
Packing
MachinesOpening0.027,20020,40047,86432,498Additions34,0000.042,8300.00.0Depriciation6,8006,80015,36615,36615,366Net
Closing Book Value27,20020,40047,86432,49817,132
VansOpening0.0480,000360,000542,331346,748Additions600,0000.0377,9140.00.0Depriciation120,000120,000195,583195,582.72195,582.72Net
Closing Book Value480,000360,000542,331346,748151,165
LaptopOpening0.014,40010,8007,2003,600Additions18,0000.00.00.00.0Depriciation3,6003,6003,6003,6003,600Net
Closing Book Value14,40010,8007,2003,6000.0
PrinterOpening0.05,7604,3202,8801,440Additions7,2000.00.00.00.0Depriciation1,4401,4401,4401,4401,440Net
Closing Book Value5,7604,3202,8801,4400.0
Office Renovation &
FurnitureOpening0.09,6007,2004,8002,400Additions12,0000.00.00.00.0Depriciation2,4002,4002,4002,4002,400Net
Closing Book Value9,6007,2004,8002,4000.0
Total Fixed Assets552,960414,720633,230405,803178,375Total
Depriciation138,240138,240227,428227,428227,428958,763
PayrollYear12345TotalSalary per
EmployeeSalesman15,00016,50018,15019,96521,962Loader9,00019,80021,78023,95826,354Driver10,00022,00024,20026,62029,282Warehouse
Boys9,00029,70032,67035,93739,531Watchman10,00022,00024,20026,62029,282Office
Boy9,0009,90010,89011,97913,177
Total Salary of
EmployeesSalesman360,000396,000871,200958,3201,317,6903,903,210Loader216,000475,20087,12095,832158,1231,032,275Driver240,000528,00072,60079,860117,1281,037,588Warehouse
Boys324,0001,069,200163,350179,685197,6541,933,889Watchman240,000528,00048,40053,24058,564928,204Office
Boy108,000118,80010,89011,97913,177262,846Total
Salaries1,488,0003,115,2001,253,5601,378,9161,862,3359,098,011
Operating ExpensesYear12345TotalOperating ExpensesPTCL
Bill7,2007,7768,3989,0709,79642,240Mobile
Cards9,60010,36811,19712,09313,06156,319Office
Rent72,00077,76083,98190,69997,955422,395Warehouse
Rent180,000194,400209,952226,748244,8881,055,988Warehouse
Electricity Bills60,00064,80069,98475,58381,629351,996Electricity
Bills32,40034,99237,79140,81544,080190,078Stationary
Expenses24,00025,92027,99430,23332,652140,798Pest Control -
Office3,6003,8884,1994,5354,89821,120Pest Control -
Warehouse24,00025,92027,99430,23332,652140,798Office
Maintenance3,6003,8884,1994,5354,89821,120Warehouse
Maintenance12,00012,96013,99715,11716,32670,399Sales and Marketing
Expense360,000388,800419,904453,496489,7762,111,976Vehichle
Maintenance120,000129,600139,968151,165163,259703,992Miscellanious18,00019,44020,99522,67524,489105,599Total
Operating
Expenses926,4001,000,5121,080,5531,166,9971,260,3575,434,819
Income StatementYear12345TotalRestaurantProfit & Loss
StatementFor the Period Ended
RevenuePulses$337,507,200$534,611,405$646,879,800$874,161,017$1,009,655,975$3,402,815,397Sugar,
Floor &
Rice$33,972,000$53,811,648$65,112,094$87,989,228$101,627,559$342,512,529Total
Revenue$371,479,200$588,423,053$711,991,894$962,150,246$1,111,283,534$3,745,327,9260.0
Cost of Goods
SoldPulses$12,284,460$17,689,622$21,404,443$28,924,894$33,408,253$113,711,672Sugar,
Floor &
Rice$28,770,000$41,428,800$50,128,848$67,741,619$78,241,570$266,310,836Total
Cost of Goods
Sold$41,054,460$59,118,422$71,533,291$96,666,513$111,649,822$380,022,509
Gross
ProfitPulses$325,222,740$516,921,782$625,475,357$845,236,123$976,247,722$3,289,103,725Sugar,
Floor &
Rice$5,202,000$12,382,848$14,983,246$20,247,610$23,385,989$76,201,693Total
Gross
Profit$330,424,740$529,304,630$640,458,603$865,483,733$999,633,711$3,365,305,4180
Operating
ExpensesPayroll$1,488,000$3,115,200$1,253,560$1,378,916$1,862,335$9,098,011Other
Operating ExpensesPTCL Bill0.00.00.00.00.0Mobile
Cards$7,200$7,776$8,398$9,070$9,796$42,240Office
Rent$9,600$10,368$11,197$12,093$13,061$56,319Warehouse
Rent$72,000$77,760$83,981$90,699$97,955$422,395Warehouse
Electricity
Bills$180,000$194,400$209,952$226,748$244,888$1,055,988Electricity
Bills$60,000$64,800$69,984$75,583$81,629$351,996Stationary
Expenses$32,400$34,992$37,791$40,815$44,080$190,078Pest Control -
Office$24,000$25,920$27,994$30,233$32,652$140,798Pest Control -
Warehouse$3,600$3,888$4,199$4,535$4,898$21,120Office
Maintenance$24,000$25,920$27,994$30,233$32,652$140,798Warehouse
Maintenance$3,600$3,888$4,199$4,535$4,898$21,120Sales and Marketing
Expense$12,000$12,960$13,997$15,117$16,326$70,399Vehichle
Maintenance$360,000$388,800$419,904$453,496$489,776$2,111,976Miscellanious$120,000$129,600$139,968$151,165$163,259$703,992Total
Other Operating
Expenses$18,000$19,440$20,995$22,675$24,489$105,599Total Operating
Expenses$1,506,000$3,134,640$1,274,555$1,401,591$1,886,824$9,203,6100.0
Operating
Profit$328,918,740$526,169,990$639,184,048$864,082,142$997,746,887$3,356,101,8080.0
Depreciation &
Amortization$138,240$138,240$227,428$227,428$227,428$958,7630.0EBIT$328,780,500$526,031,750$638,956,620$863,854,714$997,519,460$3,355,143,045
Interest0.00.0Interest Worksheet missing
EBT$328,780,500$526,031,750$638,956,620$863,854,714$997,519,460$3,355,143,045
Taxation$65,756,100$105,206,350$127,791,324$172,770,943$199,503,892$671,028,609
EAT$263,024,400$420,825,400$511,165,296$691,083,772$798,015,568$2,684,114,436
Profit
Retained$263,024,400$420,825,400$511,165,296$691,083,772$798,015,568$2,684,114,436
Balance Sheet
12345Grocery StoreBalance SheetFor the Period Ended
Assets:Long Term AssetsPrinter$5,760$4,320$2,880$1,4400.0Office
Renovation &
Furniture$9,600$7,200$4,800$2,4000.0$15,360$11,520$7,680$3,8400.0
Current Assets0.00.00.00.00.0Cash & BankInventoryInventory
Worksheet MissingTotal Assets$15,360$11,520$7,680$3,8400.0
Liabilities:Long-Term LiabilitiesLoan OutstandingI have to take
closing balance of interest schedule but its missing
Current LiabilitiesAccounts
Payables$15,266,268$24,181,769$29,259,941$39,540,421$45,669,186Total
Liabilities$15,266,268$24,181,769$29,259,941$39,540,421$45,669,186
Shareholder Equity:CapitalI cant find value of capital
expenditureRetained EarningsTotal Shareholder EquityTotal
Liabilities & Shareholder EquityCross Check