SOURCES OF FINANCE

Shareholders
Investors
Total

percentage share
80%
20%

5,189,200
1,297,300
6486500
0

SOURCES OF FINANCE
Sources of fund
Owner
Bank Loaned
Total

Amount (RM)
20000
30000
50000

Startup cost (a):

Fixed assets
Machines and equipment
Vehicle
Furniture and fittings
Total fixed assets

RM
500,000
1,500,000
500,000
2,500,000

Working capital
Salaries and allowance
Telephone
Raw materials
Rent
Fuel for generator
Miscellaneous expenses
Research and travel
Company incorporation
Accounting, taxes and license
Fuel for vehicle
Electricity
Installation of machines and equipment
Advertisement
Total working capital

1,325,000
45,000
457,500
300,000
325,000
500,000
250,000
60,000
250,000
144,000
55,000
150,000
125,000
3,986,500

Total start-up cost

6,486,500

Startup cost
Fixed assets
Machines and equiptment
vehicle
Furniture and fitting
Total Fixed asset

Working Capital
Salaries and allowance
Telephone
Raw materials
Rent
Miscellaneous expenses
Accounting, taxes and license
Fuel for vehicle
Electricity
Installation of machines and equipment
Advertisement
Total working capital
Total start-up

6000
1200
7200
22800

RM
12000
10000
5000
27000

6500
200
2000
1500
1000
500
500
300
3000
1000
16500
43500

machine and equip

paint mixer
equiptment
total

7000
5000
12000

accessories
furniture
comp
fitting
total

2000
1500
1500
5000

Sallaries and allowance

clark/casher
worker
van driver
manager
total per month

2nd Year
1500
1600
1500
1600
1500
1600
2000
2200
6500
7000

3 rd Year
1800
1800
1800
2500
7900

PROJECTED COMPREHENSIVE INCOME STATEMENT FO

DESCRIPTION
Sales turnover(product)

2016 (RM)
7,830,000

Sales turnover(services)

4,216,153

Total sales turnover

12,046,153

cost of production

4,420,000
7,626,153

Less Expenses:
salaries and allowances
Fuel for vehicle
Company incorporation
advertisement
miscellaneous
electricity
installation and equipment
Fuel
Rent
Telephone and postage
Depreciation
Total operating ex
Net operation profit

-1,325,000
144,000
60,000
125,000
500,000
55,000
150,000
325,000
300,000
45,000
240,000
-3,269,000
4,357,153

COME STATEMENT FOR 3 YEARS

2017 (RM)
10,179,000

2018 (RM)
12,528,000

5,480,998

6,745,844

15,659,998

19,273,843

5,746,000

7,072,000

9,913,998

12,201,843

-1,325.00
187,200
162,000
650,000
55,000
422,500
300,000
58,500
240,000
-3,400,200
6,513,798

-1,325,000
230,400
200,000
800,000
55,000
520,000
300,000
72,000
240,000
-3,742,400
8,459,443

DESCRIPTION

2017 (RM)

Sell (REVENUE)

225,600

COST OF GOOD SELL

67,680

Gross Sell

157,920

Operating expense

Salaries and allowance

78,000
Telephone
2,400
Packaging
24,000
Rent
18,000
Miscellaneous expenses
12,000
Accounting, taxes and license
6,000
Fuel
1,800
Transportation
6,000
Electricity
3,600
Installation of machines and equipment 3,000
Advertisement
1,000
Total From Operating
155,800
Net operation profit(bet)
GST (6%)
Net Profit
utility
telephone
electricity
Raw Materials
Paint
Packaging

2,120
127
1,993
2400
3600
6000

67680
24000
91680

2018 (RM)

2019 (RM)

338,400

451,200

101,520

135,360

236,880

315,840

Salaries and allowance

Telephone
Raw materials

84,000
2,400
36,000
18,000
12,000

94,800
2,400
36,000
18,000
12,000

Rent
Miscellaneous expenses

Accounting, taxes and license

Fuel for vehicle

Electricity

Installation of machines and equip

1,800
6,000
3,600
1,000
164,800

1,800
6,000
3,600
1,000
175,600

72,080
4,325
67,755

140,240
8,414
131,826

Advertisement

1 month
6500
200
2000
1500
1000

1 Years
2 year
3 year
78000
84000
94800
2400
2400
2400
24000
36000
48000
18000
12000

18000
12000

18000
12000

500

6000

6000

6000

500

6000

6000

6000

300

3600

3600

3600

3000

3000

1000

1000

1000

1000

154000

169000

191800

CASH FLOW STATEMENT

CASH IN FLOW
owners capital or equity
sales revenue

2016 (RM)
6,486,500
12,046,153

Total cash inflow(a)

18,532,653

CASH OUT FLOW

Acquisition of fixed asset
cost of production
operation expenses less depreciation
total cast out flow(b)
Net cash flow(a-b)
opening cash balance
closing cash balance

2,500,000
4,420,000
4,337,000
3,029,000
8,583,653
8,583,653

2017 (RM)
15,659,998

2018 (RM)
19,273,843

15,659,998

19,273,843

5,746,000
3,939,200
3,160,200
12,499,798
8,583,653
10,740,298

7,072,000
4,055,820
3,502,400
15,771,443
10,740,298
12,685,943

2017
BEGINNING CASH

43,500

Source of cash
Net income

3,685

Add depreciation/ amortization

Plus charges in:
Account payable

Total sources of cash

47,185

Uses of cash
Less in changes in:
Account receivable
Gross fixed assets

27,000

Total uses of cash

Excess(deficiency) of cash
available over disbursements

27,000
20,185

CHANGES IN CASH
FINANCING
Loan
Repayment
Interest
Total Financing

30,000
20,000
8,000
172,000

ENDING CASH

252,497

2018

2019

2020

2021

252,497

40,360

30,220

519,284

-196,137

13,860

702,014

3,236,597

76,360

74,220

772,284

3,795,881

180,000

160,000

341,000

300,000

180,000
-103,640

160,000
-85,780

341,000
431,284

300,000
3,495,881

172,000
20,000
8,000
144,000

144,000
20,000
8,000
116,000

116,000
20,000
8,000
88,000

88,000
20,000
8,000
60,000

40,360

30,220

519,284

3,555,881

PROJECTED FINANCIAL POSITION FOR 3 YEARS

capital employed
fixed asset
less depreciation
Net book value(a)

2016 (RM)
2,500,000
240,000
2,260,000

2017 (RM)
2,500,000
240,000
2,260,000

current asset:
cash at hand & bank
balance

8,583,653

10,740,298

10,843,653

13,000,298

6,486,500
4,357,153

6,486,500
6,513,798

10,843,653

13,000,298

Financed By:
capital
net profit

FOR 3 YEARS
2018 (RM)
2,500,000
240,000
2,260,000

12,685,943
14,945,943

6,486,500
8,459,443
14,945,943

Balance Sheet 3S Paint Shop For 3 Years

Asset
Total Fixed asset

27000

liability n Equity
bank lowned

30000

BELOM DAPAT

PAINT PRICE

Exterior
1L
Standard 5L
10L
1L
premium 5L
10L
1L
Superior 5L
10L

RM

Interior
1L
Standard 5L
10L
1L
premium 5L
10L
1L
Superior 5L
10L

RM

30
150
300
34
170
340
38
190
380

25
125
250
29
145
290
32
160
320

ESTIMATING ON PAINT RAW MATERIAL AND REVENUES

1 MONTH
LITER

EXTERIOR

Standard

premium

Superior

Inventori Akhir
30
150
10
300
34
170
10
340
38
190
10
380

1L
5L
10L
1L
5L
10L
1L
5L
10L
TOTAL

Rm
300

100

340

100

380

100

1020

300

1 MONTH
LITER

EXTERIOR

Standard

premium

Superior

Inventori Akhir
25
125
10
250
29
145
10
290
32
160
10
320

1L
5L
10L
1L
5L
10L
1L
5L
10L
TOTAL

SELL
SELL
SELL
SELL

OF
OF
OF
OF

BOTH
BOTH
BOTH
BOTH

INTERIOR
INTERIOR
INTERIOR
INTERIOR

AND
AND
AND
AND

EXTERIOR
EXTERIOR
EXTERIOR
EXTERIOR

PAINT
PAINT
PAINT
PAINT

Rm
250

100

290

100

320

100

860

300

IN 1 MONTH
IN 1 YEAR
or 2nd Year
for 3rd year

1 MONTH
RM

12 MONTH
RM

2nd Year
LITER
RM

LITER

3rd Year
RM

3000

36000

150

54000

200

72000

3400

40800

150

61200

200

81600

3800

45600

150

68400

200

91200

10200

1 MONTH
RM

122400

12 MONTH
RM

450

183600

2nd Year
LITER
RM

600

LITER

244800

3rd Year
RM

2500

30000

150

45000

200

60000

2900

34800

150

52200

200

69600

3200

38400

150

57600

200

76800

8600

103200

18800
225600
338400
451200

450

154800

600

206400

ESTIMATING ON Raw Material

EXTERIOR
1L
Standard 5L
10L
1L
premium 5L
10L
1L
Superior 5L
10L

Selling

Raw

30
150
300
34
170
340
38
190
380

9
45
90
10.2
51
102
11.4
57
114

25
125
250
29
145
290
32
160
320

7.5
125
250
8.7
145
290
9.6
160
320

TOTAL

Standard

premium

Superior

INTERIOR
1L
5L
10L
1L
5L
10L
1L
5L
10L
TOTAL

RAW COST OF BOTH INTERIOR AND EXTERIOR PAINT IN

RAW COST OF BOTH INTERIOR AND EXTERIOR PAINT or
RAW COST OF BOTH INTERIOR AND EXTERIOR PAINT for

LITER

1 MONTH

1 Year

100

900

10800

150

16200

200

21600

100

1020

12240

150

18360

200

24480

100

1140

13680

150

20520

200

27360

300

3060

LITER

1 MONTH

1 Year

100

750

9000

150

13500

200

18000

100

870

10440

150

15660

200

20880

100

960

11520

150

17280

200

23040

300

2580

ERIOR PAINT IN=

ERIOR PAINT or=
ERIOR PAINT for
=

2nd Year

36720 450

55080 600

2nd Year

30960 450

67680
101520
135360

3rd Year

73440

3rd Year

46440 600

61920