Assumptions for Cost

Rent per every flat will be 25,000 monthly

Per flat food cost will be 12,000
Per flat maid cost will be 5,000
Depreciation rate will 20% regardless of the nature of asset for the simplicity
Depreciation will be counted by using the straight line method
Assumptions for Revenue
Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Increase in Revenue 50% 100% 150%
Vacancy Adjustment 50% 50% 50% 50% 50%
Assumptions for Income Statement
Particulars Q1 Q2 Q3
Revenue for First Year 25% 35% 40%
Year 1 Year 2 Year 3 Year 4 Year 5
Incecrease in cost 50% 100% 150%
Advertisement Expense(% of Revenue) 10% 10% 10% 10% 10%
Assumptions for Balance Sheet
Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Long Term Debt (% of Revenue) 5% 5% 5% 5% 5%
Other long Term Debts (% of Revenue) 5% 5% 5% 5% 5%
Interest Payable (% of Long Term Debt) 5% 5% 5% 5% 5%
Tax Payble (% of EBT) 35% 35% 35% 35% 35%
Cash (% of Revenue) 2% 2% 2% 2% 2%
Acounts Receivable (% of Revenue) 35% 35% 35% 35% 35%
Other Short Term Assets (% of Revenue) 20% 20% 20% 20% 20%
Increase in PPE (% of PPE of Previous Years) 50% 100% 150%
Other Long Term Assets (% of Revenue) 15% 15% 15% 15% 15%
 Cost Breakdown
Particulars Rate Amount in BDT Yearly Cost
Rent 25,000 150,000 1,800,000
Food 12,000 72,000 864,000
Maid 5,000 30,000 360,000
Depreciation
Television 3,500
Refrigerator 7,000
Furniture 24,960
Total Depreciation 35,460 35,460
Bill Payments
Internet bill 7,200
Utility Bill 15,000
Total Bill Payments 22,200 266,400
Other Maintenance Cost 2,340 28140
Total Cost 312,000 3,354,000
 Revenue Stream
Particulars Year 1 Year 2 Year 3
Revenue @100% capacity 972,000 972,000 1,458,000
Vacancy Adjustment 486,000 486,000 729,000
Net Revenue 486,000 486,000 729,000
Yearly Revenue 5,832,000 5,832,000 8,748,000
Year 4 Year 5
1,944,000 2,430,000
972,000 1,215,000
972,000 1,215,000
11,664,000 14,580,000
 Capital Stucture
Particulars Model Rate in BDT
Advances (For a Year) 25,000
Television Walton W32Q19 17,500
Refrigerator Walton WFC-3F5-NEXX-XX 35,000
Furnitures
Bed RFL Regal BDH-216-2-1-02 11,500
Reading Table RFL Regal RTH-102-1-1-20 5,000
Dining Table Hatim HDTH-303 16,000
Fan Click FPL 02070 2,500
Air Conditioner LG Eco+RAC-12JDR1 40,000
Router TP Link 3590 1,800
Other Costs
Total Capital Requirement
Overall Capital Requirement For 6 Flats
Amount in BDT
300,000
17,500
35,000

34500
30000
16,000
2,500
40,000
1,800
2,700
480,000
2,880,000
 Income Statement
Particulars Quarter 1 Quarter 2 Quarter 3
Service Revenue 1,458,000 2,041,200 2,332,800
Less: Expenses
Administrative Expenses
Wages 120,000 120,000 120,000
Salaries 100,000 100,000 100,000
Clearing and Maintenance 9,380 9,380 9,380
Rent 600,000 600,000 600,000
Total Bill Payment 88,800 88,800 88,800
Total Administrative Expenses 918,180 918,180 918,180
Selling Expenses
Advertisement Expense 194,400 194,400 194,400
Total Selling Expense 194,400 194,400 194,400
Total Operating Expenses 1,112,580 1,112,580 1,112,580
EBITDA 345,420 928,620 1,220,220
Total Depreciation Expense 11,820 11,820 11,820
EBIT 333,600 916,800 1,208,400
Non-Operating Expenses
Interest Expense 9,720 9,720 9,720
Total Non-operating Expenses 9,720 9,720 9,720
EBT 323,880 907,080 1,198,680
Corporate Tax @35% 283,458 283,458 283,458
Net Profit 40,422 623,622 915,222
ome Statement
Year 1 Year 2 Year 3 Year 4 Year 5
5,832,000 5,832,000 8,748,000 11,664,000 14,580,000

360,000 360,000 540,000 720,000 1,350,000

300,000 300,000 450,000 600,000 750,000
28,140 28,140 42,210 70,350 70,350
1,800,000 1,800,000 2,700,000 3,600,000 4,500,000
266,400 266,400 399,600 532,800 666,000
2,754,540 2,754,540 4,131,810 5,523,150 7,336,350

583,200 583,200 874,800 1,166,400 1,458,000

583,200 583,200 874,800 1,166,400 1,458,000
3,337,740 3,337,740 5,006,610 6,689,550 8,794,350
2,494,260 2,494,260 3,741,390 4,974,450 5,785,650
35,460 35,460 53,190 70,920 88,650
2,458,800 2,458,800 3,688,200 4,903,530 5,697,000

29,160 29,160 43,740 58,320 72,900

29,160 29,160 43,740 58,320 72,900
2,429,640 2,429,640 3,644,460 4,845,210 5,624,100
850,374 850,374 1,275,561 1,695,824 1,968,435
1,579,266 1,579,266 2,368,899 3,149,387 3,655,665
 Balance Sheet
Particulars Year 1 Year 2 Year 3
Assets
Current Assets
Cash 116,640 116,640 174,960
Account Receivables 2,041,200 2,041,200 3,061,800
Other Short Term Assets 1,166,400 1,166,400 1,749,600
Total Current Assets 3,324,240 3,324,240 4,986,360
Non-Current Assets
PPE 1,063,800 1,063,800 1,595,700
Other Long Term Assets 874,800 874,800 1,312,200
Total Non-Current Assets 1,938,600 1,938,600 2,907,900
Total Assets 5,262,840 5,262,840 7,894,260
Liabilities and Owners's Equity
Current Liabilities
Current Portion of Non-current Liabilities 29,160 29,160 43,740
Tax Payable 850374 850374 1275561
Total Current Liabilities 879,534 879,534 1,319,301
Non - Current Liabilities
Long-term Debt 291,600 291,600 437,400
Other long Term Debts 291,600 291,600 437,400
Total Non-Current Liabilities 583,200 583,200 874,800
Total Liabilities 1,462,734 1,462,734 2,194,101
Equity
Net Profit 1579266 1579266 2368899
Total Equity 2,220,840 2,220,840 3,331,260
Total Liabilities and Equity 5,262,840 5,262,840 7,894,260
Year 4 Year 5

233,280 291,600
4,082,400 5,103,000
2,332,800 2,916,000
6,648,480 8,310,600

2,127,600 2,659,500
1,749,600 2,187,000
3,877,200 4,846,500
10,525,680 13,157,100

58,320 72,900
1695824 1968435
1,754,144 2,041,335

583,200 729,000
583,200 729,000
1,166,400 1,458,000
2,920,544 3,499,335

3149387 3655665
4,455,750 6,002,100
10,525,680 13,157,100
Particulars Year 1 Year 2 Year 3
Net Profit 1,579,266 1,579,266 2,368,899
Depreciation 35,460 35,460 53,190
Change in current liabilities 879,534 - 439,767
Change in current asset 3,324,240 - 1,662,120
Cash Flow from Operating Activities (829,980) 1,614,726 1,199,736
Change in Fixed Asset - 969,300
Cash Flow From Investment Activities (829,980) - 969,300
Repayment of Debt - 291,600
Interest Payment 29160 29160 43740
Cash Flow from Financing Activities 29,160 29,160 335,340
Net Cash Balance (859,140) 1,585,566 (104,904)
Beginning Balance (975,780) 116,640 116,640
Ending Balance 116,640 116,640 174,960
Year 4 Year 5
3,149,387 3,655,665
70,920 88,650
434,843 287,192
1,662,120 1,662,120
1,993,029 2,369,387
969,300 969,300
969,300 969,300
291,600 291,600
58320 72900
349,920 364,500
673,809 1,035,587
174,960 233,280
233,280 291,600
Particulars Year 1 Year 2
Assets
Current Assets
Cash 116,640 116,640
Account Receivables 2,041,200 2,041,200
Other Short Term Assets 1,166,400 1,166,400
Total Current Assets 3,324,240 3,324,240
Current Liabilities
Current Portion of Non-current Liabilities 29,160 29,160
Accounts Payable 850,374 850,374
Total Current Liabilities 879,534 879,534
Net Working Capital Requirement 2,444,706 2,444,706
Year 3 Year 4 Year 5

174,960 233,280 291,600

3,061,800 4,082,400 5,103,000
1,749,600 2,332,800 2,916,000
4,986,360 6,648,480 8,310,600

43,740 58,320 72,900

1,275,561 1,695,824 1,968,435
1,319,301 1,754,144 2,041,335
3,667,059 4,894,337 6,269,265
Particulars Year 1 Year 2 Year 3 Year 4
Net Profit 1,579,266 1,579,266 2,368,899 3,149,387
Depreciation 35,460 35,460 53,190 70,920
Change in current liabilities 879,534 - 439,767 434,843
Change in current asset 3,324,240 - 1,662,120 1,662,120
Cash Flow from Operating Activities (829,980) 1,614,726 1,199,736 1,993,029
Cash Out Flow -2880000
Average Accounting Income 2466496.5
Year 5 NPV $131,105.71
3,655,665 IRR 22%
88,650 PBP 3.501
287,192 Profitability Index $1.05
1,662,120
2,369,387

-2880000
(829,980) (829,980)
1,614,726 784,746
1,199,736 1,984,482
1,993,029 3,977,511
2,369,387
DuPont Analysis Year 1 Year 2 Year 3
Gross Profit Margin
Net Profit Margin
Operating Profit Margin
Asset Turnover Ratio
Liquidity Indicators
Current Ratio
Quick Ratio
Leverage Indicator
Debt-to-Equity Ratio
Operating Efficiency Indicator
Operating Cycle
Cash Conversion Cycle
Year 4 Year 5