Hasbro FEC

FEC single outlet Income Statement

For the Twelve Months Ending December 31, 20XX
Store: ABCDEF
All Amounts in USD
2020 2021 2022
Growth % 5 4
Sales
Admissions 4,112,500 4,318,125 4,490,850
Marchandise 2,115,000 2,220,750 2,309,580
Food & Beverage 1,527,500 1,603,875 1,668,030
Others 235,000 246,750 256,620
Total Sales 7,990,000 8,389,500 8,725,080
Other Income 0 0 0
Total Revenue 7,990,000 8,389,500 8,725,080

Cost of Sales
Marchandise 803,700 843,885 877,640
Food & Beverage 427,700 449,085 467,048
Others 23,500 24,675 25,662
Total COGs 1,254,900 1,317,645 1,370,351

Gross Profit 6,735,100 7,071,855 7,354,729

Rent 1,198,500 1,258,425 1,308,762

Salaries 1,598,000 1,677,900 1,745,016
Maintenance 399,500 419,475 436,254
Marketing Expenses 639,200 671,160 698,006
Utilities 157,000 164,850 171,444
License Fee (Royalties) 7% of Sales 559,300 587,265 610,756
other expenses 157,500 165,375 171,990
Interest (7% on borrowed Capital) 420,000 350,000 280,000

Total Expenses 5,129,000 5,294,450 5,422,228

EBITDA 1,606,100 1,777,405 1,932,501

Less: Depreciation (CAPEX $ 8,000,000) / 10 years 800,000 800,000 800,000

Net Profit/(Loss) 806,100 977,405 1,132,501

% on Total Revenues
Gross Profit 84% 84% 84%
Total Expenses 64% 63% 62%
EBITDA 20% 21% 22%
Net Profit/(Loss) 10% 12% 13%

Rent 15% 15% 15%

Salaries 20% 20% 20%
Maintenance 5% 20% 20%
Marketing Expenses 8% 8% 8%
Utilities 2% 2% 2%
License Fee (Royalties) 7% of Sales 7% 7% 7%
other expenses 2% 2% 2%
Depreciation 10% 10% 9%

Net Cash From Operations 806,100 977,405 1,132,501

Initial Investment 8,000,000

Depreciation period 10 years
ROI 10% 12% 14%

*Reinvestment in upgrades of games from year 6 onwords

2023 2024 TOTAL
3 2

4,625,576 4,718,087 22,265,138

2,378,867 2,426,445 11,450,642
1,718,071 1,752,432 8,269,908
264,319 269,605 1,272,294
8,986,832 9,166,569 43,257,981
0 0 0
8,986,832 9,166,569 43,257,981

903,970 922,049 4,351,244

481,060 490,681 2,315,574
26,432 26,960 127,229
1,411,461 1,439,691 6,794,048

7,575,371 7,726,878 36,463,934

1,348,025 1,374,985 6,488,697

1,797,366 1,833,314 8,651,596
449,342 458,328 2,162,899
718,947 733,326 3,460,639
176,587 180,119 850,000
629,078 641,660 3,028,059
177,150 180,693 852,707
210,000 140,000 1,400,000

5,506,495 5,542,425 26,894,598

2,068,876 2,184,454 9,569,336

0
800,000 800,000 4,000,000

1,268,876 1,384,454 5,569,336

84% 84% 84%

61% 60% 62%
23% 24% 22%
14% 15% 13%

15% 15% 15%

20% 20% 20%
 20% 20% 20%
8% 8% 8%
2% 2% 2%
7% 7% 7%
2% 2% 2%
9% 9% 9%

1,268,876 1,384,454 5,569,336

16% 17% 70%

Income Statement
Year 0 1 2 3 4 5
Sales 7,990 8,390 8,725 8,987 9,167
Cogs 1,255 1,318 1,370 1,411 1,440
Gross Profit 6,735 7,072 7,355 7,575 7,727
Oper.exps 4,709 4,944 5,142 5,296 5,402
EBITDA 2,026 2,127 2,213 2,279 2,324
Interest 420 350 280 210 140
Depreciation 800 800 800 800 800
Net Profit Bfr Tax 806 977 1,133 1,269 1,384

Balance Sheet
Assets
Fixed Assets 8,000 7,200 6,400 5,600 4,800 4,000
Inventory 245 427 557 646 706
BANK 2,000 2,561 3,356 4,359 5,539 6,863

Total 10,000 10,006 10,184 10,516 10,985 11,569

Liabilities
Capital 4,000 4,000 4,000 4,000 4,000 4,000
Profit & Loss 806 1,784 2,916 4,185 5,569
Loan 6,000 5,000 4,000 3,000 2,000 1,000
Accounts payable 200 400 600 800 1,000

Total 10,000 10,006 10,184 10,516 10,985 11,569

Working Notes:
Inventory
Opening stock 0 245 427 557 646
Purchases 1,500 1,500 1,500 1,500 1,500
Total 1,500 1,745 1,927 2,057 2,146
Less:Cogs 1,255 1,318 1,370 1,411 1,440
Closing stock 245 427 557 646 706

AP
Openg AP 0 200 400 600 800
Purchases 1,500 1,500 1,500 1,500 1,500
Total 1,500 1,700 1,900 2,100 2,300
Less : Payments 1,300 1,300 1,300 1,300 1,300
Closing AP 200 400 600 800 1,000

Fixed Assets
Opening - 8,000 7,200 6,400 5,600 4,800
Addidition 8,000 0 0 0 0 0
Total 8,000 8,000 7,200 6,400 5,600 4,800
Less Dep - 800 800 800 800 800
Closing FA 8,000 7,200 6,400 5,600 4,800 4,000

Loan
Opening Loan - 6,000 5,000 4,000 3,000 2,000
New Loans 6,000 0 0 0 0 0
Total 6,000 6,000 5,000 4,000 3,000 2,000
Repayment - 1000 1000 1000 1000 1000
Closing Loan 6,000 5,000 4,000 3,000 2,000 1,000
Interest 420 350 280 210 140

CashFlow
Opening Cash 0 2,000 2,561 3,356 4,359 5,539
Cash In
capital 4,000
LOAN 6,000
Sales 7,990 8,390 8,725 8,987 9,167

total In 10,000 7,990 8,390 8,725 8,987 9,167

Cash Out
Loan Repayment 1000 1000 1000 1000 1000
AP/ Payment to suppliers 1,300 1,300 1,300 1,300 1,300
Int.Payment
Fixed Assets 8,000
Oper Exps 4,709 4,944 5,142 5,296 5,402
Int.Payment 420 350 280 210 140
Total Out 8,000 7,429 7,594 7,722 7,806 7,842
NET CASH 2,000 561 795 1,003 1,180 1,324
Closing Cash 2,000 2,561 3,356 4,359 5,539 6,863
43,258
6,794
36,464
25,495
10,969
1,400
4,000
5,569