SALES REVENUE FORECASTING

Profit margin @
PERIOD Average units Sales revenue (Rs.170/Unit)
20% Of Sales
Daily 1154 196,180 39,236
Weekly 6,921 1,176,570 235,314
Monthly 29,991 5,098,470 1,019,694
Annually 359,892 61,181,640 12,236,328

Credit
sales 5,353,394
Net Sales 55,828,247 244,726,560

Total Sales 61,181,640

Total Containers 15,295,410
Credit Sales 5,353,394

In the market usually 50% paid in advance and remaining on credit basis but because
we are new in the market and cant efford so much risk so we will offer on 35% credit.
 PERIOD Unit Utlized
Capacity Capacity(50%)
Daily 2307 1,154
Weekly 13,842 6,921
Monthly 59,982 29,991
Annually 719,784 359,892
 4A's Enterprises
Income Statement
For the year of 2011 For the year of 2012 For the year of 2013
Description Amount Amount Amount Amount Amount Amount
SALES 55,828,247 66,993,896 87,092,065
Less: COST OF GOODS SOLD
Opening Inventory 0 1,649,505 1,979,406
Add: Inventory Purchases 19,794,060 23,752,872 30,878,734
Less: Closing Inventory (1,649,505) (1,979,406) (2,573,228)
Material to be Used 18,144,555 23,422,971 30,284,912
Add Direct Labor Cost 19314000 21,245,400 27,619,020
Add Factory Over Head 9717084 11,174,647 12,850,844
Cost Of Goods Manufactured/Sold 47,175,639 55,843,018 70,754,775
Gross Profit 8,652,608 11,150,878 16,337,289
Less: SELLING AND ADMIN EXPENSE
Salaries Expense (Admin staff) 3,594,000 4,133,100 5,373,030
Utility Expenses 432,000 496,800 571,320
Depreciation Of Machinary 450,000 405,000 364,500
Depreciation Of Furniture 80,000 72,000 64,800
Depreciation Of Computer 20,000 18,809 16,119
Depreciation on Vehicle 112,500 95,625 81,281
Rent Expense 1,800,000 1,800,000 1,800,000
Insurance Expense 360,000 360,000 360,000
Office Expense 60,000 64,200 68,694
- -
- -
6,908,500 7,349,909 8,699,744
Profit Before Tax 1,744,108 3,800,970 7,637,545
Less: TAX EXPENSE (@ 17%) 296,498 646,165 1,298,383
Net Profit After Tax 1,447,609 3,154,805 6,339,162

per month per month per month

profit profit profit
120,634 262,900 528,264
 4A's Enterprises
BALANCE SHEET
AS ON DECEMBER 31, 2011. AS ON DECEMBER 31, 2012. AS ON DECEMBER 31, 2013.
Descripion AMOUNT(RS.) AMOUNT(RS.) AMOUNT(RS.) AMOUNT(RS.) AMOUNT(RS.) AMOUNT(RS.)
Equity & Liability
Equity
Capital 8,000,000 9,447,609 12,602,414
Net Profit 1,447,609 9,447,609 3,154,805 12,602,414 6,339,162 18,941,576
Liability
Account Payable 3,442,790 3,616,612 1,000,008
12,890,399 16,219,026 19,941,595
Assets
Non Current Assets
Tangible Assets
Machinary (Note-4) 4,050,000 3,645,000 4280508
Furniture (Note-4) 720,000 648,000 583200
Vehicle 629,414 541,875 460594
Computer Accessory (Note-4) 188,087 5,587,501 161,191 4,996,066 145072 5,469,374
Intangible Assets
- - 0
Current Assets
Inventory 1,649,505 1,979,406 2,573,228
0
Prepaid Advnace (2 Months Rent+Non-adjustible) 300,000 300,000 300,000
Account Recieveable 5,353,394 4,550,384 999,997
Cash In hand 1,614,106 7,302,899 4,393,170 11,222,960 11,598,994 14,472,221
Total Assets 12,890,400 16,219,026 19,941,595

DIFFERENCE DIFFERENCE DIFFERENCE

(0) (0) (0)

999,997
13.
 4A's Enterprises
Cash Flow Statements
For the year of 2011 For the year of 2012 For the year of 2013
DESCRIPTION
Operating Activities RS RS RS RS RS RS
Profit Before Tax (after tax smeda) 1,447,609 3,800,970 7,637,545
Depriciation on Machinary 450,000 405,000 364,500
Depriciation on Funniture 80,000 72,000 64800
Depriciation on Vehicle 112,500 95,625 81281
Depriciation on Computer Accessories 20,000 18,809 16119
662,500 591,434 0 526,700
Less/Add: Incresase/Decrease in Inventory (1,649,505) (329,901) (593,822)
Less/Add: Incresase/Decrease in A/R - 803,009 3,550,387 -803009
Less/Add: Incresase/Decrease in A/P - 173,822 (2,616,604) 173822.3
460,604 3,433,315 8,504,207
Less: Tax paid (296,498) (646,165) (1,298,383)
Cash Inflow from Operating Activities 164,106 2,787,151 7,205,824
INVESTING ACTIVITIES
Less: Cash Paid for Machinary (4,500,000) - -
Less: Cash Paid for Furniture (800,000) - -
Less: Cash Paid for Computer Accessories (200,000) - -
Less: Cash Paid for Vehicle Purchase (750,000) -
Less: Non Adjustable Advance (300,000) - -
Less: Cash paid for one new computer - (8,087) -
less: Cash paid for new AC plant (1,000,008)
Cash Outflow from Investing Activities (6,550,000) (8,087) (1,000,008)
FINANCING ACTIVITIES
Capital 8,000,000
Less: Drawings
Cash Inflow from Financing Activities 8,000,000 - -

Cash Inflow from Operating Acitivities 164,106 2,787,151 7,205,824

Cash Outflow from Investing Activities (6,550,000) (8,087) (1,000,008)
Cash Inflow from Financing Activities 8,000,000 - -
NET CASH INFLOW 1,614,106 4,393,170 11,598,994
 Net Income
Return On Assets=
Total Assets

1st year= 19.8 %

2nd Year= 28.1 %
3rd Year= 43.8 %

Net Income+Interest (1-Tax Rate)

Return on Investment =
Total Equity and liabilities

1693703 3691121 7416820

1st year= 13.14 %

2nd Year= 22.76 %
3dr Year= 37.19 %
 Note # 08
Utility Expenses Costing for Single Unit

Utility Expenses MONTHLY ANNUAL Costing Per Unit

Telephone 5,000 60,000 Inventory 55
Fuel and Power 30,000 360,000 direct labor 54
FOH 27
Water 1,000 12,000 Coast of single Unit 136
Costing for Single Unit
Per Unit Monthly
TOTAL 36,000 432,000 Inventory Required Cost Req.
Sewing thread 20 599,820
Costing Buttons 5 149,955
Inventory Expense MONTHLY ANNUAL Labels 10 299,910
Packing Material 20 599,820
Commodity 55
Sewing thread 599,820 7,197,840 Daily Required 63470
Buttons 149,955 1,799,460 Monthly Required 1,649,505
Labels 299,910 3,598,920
Packing Material 599,820 7,197,840

Total 1,649,505 19,794,060

Credit Purchase 17.393% 3,442,790
1) Purchase of Inventory on credit percentage is almost 17.393% that is 3442790

INITIAL OUT FLOW

Total Capital 8,000,000

Machinary 4,500,000
Furniture & Fixture 800,000
Computer & accessories 200,000
Vehicle 750,000
Advance for Building 300,000

Note # 04
DEPRICIATION A/C's
Macinary A/C

Machinary 4,500,000
Depriciation on Machinary@10% less 450,000
Machinary After Depriciation (2011) 4,050,000
Depriciation on Machinary@10% less 405,000
Machinary After Depriciation (2012) 3,645,000
Depriciation on Machinary@10% less 364,500
Machinary After Depriciation (2013) 3,280,500
Note # 05
FURNITURE A/C

Funiture 800,000
Depriciation on Furniture@10% less 80,000
Funiture after Depriciation (2011) 720,000
Depriciation on Furniture@10% less 72,000
Funiture after Depriciation (2012) 648,000
Depriciation on Furniture@10% less 64,800
Funiture after Depriciation (2013) 583,200
Note # 06
COMPUTER ACCESSORIES A/C
Computer accessories 200,000
Depriciation on Computer Accessories@10% less 20,000
Computer accessories after depriciation (2011) 188,087
Depriciation on Computer Accessories@10% less 18,809
Computer accessories after depriciation (2012) 161,191
Depriciation on Computer Accessories@10% less 16,119
Computer accessories after depriciation (2013) 145,072

Vehicle A/C

Shehzore 750,000
Depriciation @ 15% less 112,500
Veicle Price after depriciation (2011) 637,500
-
Depriciation @ 15% less 95,625
Veicle Price after depriciation (2012) 541,875
Depriciation @ 15% less 81,281
Veicle Price after depriciation (2013) 460,594
SALES REVENUE FORECASTING

PERIOD Average
units
Daily 1154
Weekly 6,921
Monthly 29,991
Annually 359,892
Credit sales

Net Sales
In the first
year
capacity
utilization Total Sales
projection is Total Containers
50%
Credit Sales

In the market usually 50% paid in advance and remainin

we are new in the market and cant efford so much risk

Total Manpower required

DepartmentQTY
Management 19
Cutting Deppt 17
Stiching Deptt 184
Packing Deptt 14
Admin Deptt 7

Total 241
ORECASTING

Unit Utlized
Sales revenue Profit margin @ 20%
Of Sales
PERIOD Capacit Capacity(50
(Rs.170/Unit)
y %)
196,180 39,236 Daily 2307 1,154
1,176,570 235,314 Weekly 13,842 6,921
5,098,470 1,019,694 Monthly 59,982 29,991
61,181,640 12,236,328 Annually 719,784 359,892
5,353,394

55,828,247 244,726,560

61,181,640
15,295,410
5,353,394

ly 50% paid in advance and remaining on credit basis but because

market and cant efford so much risk so we will offer on 35% credit.

ower required
 Manpower Detail Qty Salary Per Total Salary
Month Per Year
Management
CEO 1 60000 720000
GM 1 40000 480000
Merchendiser 3 46000 552000
Accounts officer 1 20000 240000
Asst. Accountant 2 17000 204000
Cashier 1 8000 96000
Store Accountant 1 12000 144000
Asst. Store Accountant 1 8500 102000
IT Manager 1 18000 216000
Computer Operator 2 17000 204000
Total 14 246500 2958000

Cutting Deppt Manpower

Cutting Master 1 15000 180000

Cutter Man 3 22500 270000
Lay Man 9 58500 702000
Quality Checker 2 15000 180000
Lifter 2 12000 144000
Total 17 123000 1476000

Stiching Deptt Manpower

Production Manager 1 25000 300000

Asst. Production Manager 1 17000 204000
Supervisors 4 38000 456000
Machine Operators 150 1125000 13500000
Helpers 10 60000 720000
Clippers 4 24000 288000
Quality Inspector 4 30000 360000
Machenics 2 14000 168000
Pressing Man 8 56000 672000
Total 184 1389000 16668000

Packing Deptt Manpower

Packing Supervisor 1 9500 114000

Packers 10 70000 840000
Lifter 3 18000 216000
Total 14 97500 1170000

Admin Deptt

Admin Officer 1 10000 120000

Asssistant Admin officer 2 15000 180000
Security Officer 4 28000 336000
Total 7 53000 636000

Total Manpower required

Department QTY
Management 14 2958000
Cutting Deppt 17 1476000
Stiching Deptt 184 16668000
Packing Deptt 14 1170000
Admin Deptt 7 636000

236 22908000

Direct Labor Payroll

Cutting Deppt 1476000 4.1012

Stiching Deptt 16668000 46.314
Packing Deptt 1170000 3.251
19314000 53.666

Factory Over head

Diect Electercity 20 7197840

Machine Maintenece 5 1799460
Carriage Inward 2 719784

9717084

Admin Payroll

Management 2958000
Admin Deptt 636000

3594000
Direct Labor Payroll

Cutting Deppt 1476000 4.10123

Stiching Deptt 16668000 46.31389
Packing Deptt 1170000 3.250975
19314000 53.6661

Factory Over head

Diect Electercity 20 7197840

Machine Maintenece 5 1799460
Carriage Inward 2 719784

9717084
Admin Payroll

Management 2958000
Admin Deptt 636000

3594000