Business Model

Revenue Model Expenses

Tea Rent(including utilities) salaries
Cakes Raw Material/CGS depreciation
overheads

Title Forecast basis Statistic Assumpti

Macro
Student Population IBA Boys hostel Students data
proportion of students in hostel Historical trends/ academic calendar
no. of days student present at hostel historical trends
Inflation - food IMF/ SBP

Sales Magin Self decided / Market norms

Sales Price Cost + Margin
Chai 132%
Cake 190%

Sales Quantity
Proportions
Chai Proportion of Students(existing business)
Cake Proportion of Students
Quantity Chai
Quantity Cake
Sales PxQ
Chai
Cake
Total Sales

Cost cost per unit x Q

Chai
Cake
Cost of goods sold

Costs Ingredients/direct costs

proportions/ recipe
milk -kg 0.125
Sugar 0.02
Tea 0.01
disposable cups 1
Margins 7%

Market Price
 milk -price per litre market price
Sugar market price
Tea market price
disposable cups market price
Margins

Cost per cup of Chai

milk Market Price
Sugar
Tea
disposable cups
margins
Total Cost per item

Cake cost Contract

Depreciation
Fixed Assets
Tea Stall / Stand
Storage Box
Furniture & Fittings

Tea Stall / Stand Purchase price

Method SLM
Rate 16%
Life in periods 5
Salvage value 20%

Period Periods
Calculat dep 1=yes, 0= no
Beg balance
depreciation exp
ending balance
 Assets
Stand/ Tea Stall Inventory
Storage Box
Furniture & Fittings
Year 1
1 2 3 4 5 6

470 470 385 385 385 385

31% 31% 98% 99% 99% 99%
31 31 30 31 30 31
8.60% 0.01% 0.02% -0.05% 0.50% 0.50%

Rs 40.00 Rs 40.00 Rs 40.00 Rs 40.00 Rs 40.00 Rs 40.00

Rs 15.00 Rs 15.00 Rs 15.00 Rs 15.00 Rs 15.00 Rs 15.00

20.5% 20.5% 16% 15.70% 17.00% 15.70%

10% 10.0% 8% 7.85% 8.5% 8.0%
926 926 1,811 1,855 1,944 1,855
452 452 906 928 972 945

Rs 37,036.94 Rs 37,036.94 Rs 72,441.60 Rs 74,202.28 Rs 77,754.60 Rs 74,202.28

Rs 6,775.05 Rs 6,775.05 Rs 13,582.80 Rs 13,912.93 Rs 14,578.99 Rs 14,178.78
Rs 43,811.99 Rs 43,811.99 Rs 86,024.40 Rs 88,115.21 Rs 92,333.59 Rs 88,381.06

Rs 27,740.67 Rs 27,742.06 Rs 54,270.00 Rs 55,569.96 Rs 58,439.06 Rs 55,969.43

Rs 3,613.36 Rs 3,613.54 Rs 7,245.97 Rs 7,418.37 Rs 7,812.38 Rs 7,635.91
Rs 31,354.03 Rs 31,355.60 Rs 61,515.97 Rs 62,988.33 Rs 66,251.44 Rs 63,605.34
 120 120.006 120.0300012 119.969986199 120.56983613 121.172685311
100 100.005 100.025001 99.9749884995 100.474863442 100.977237759
800 800.04 800.080002 800.120006 800.160012 800.200020001
3 3.00015 3.00075003 2.99924965499 3.01424590326 3.02931713278

15 15.00075 15.00375015 14.9962482749 15.0712295163 15.1465856639

2 2.0001 2.00050002 1.99949976999 2.00949726884 2.01954475518
8 8.0004 8.00080002 8.00120006 8.00160012 8.00200020001
3 3.00015 3.00075003 2.99924965499 3.01424590326 3.02931713278
1.96 1.960098 1.9604060154 1.95973384319 1.96676009659 1.97382134263
29.96 29.961498 29.9662062354 29.9559316031 30.063332905 30.1712690945

8 8.0004 8.00200008 7.99799907996 8.03798907536 8.07817902074

100

1 2 3 4 5 6
1 1 1 1 1 0
100.0 84.0 68.0 52.0 36.0 20.0
16.0 16.0 16.0 16.0 16.0 -
84.0 68.0 52.0 36.0 20.0 20.0
 Year 2
7 8 9 10 11 12 First six mo

385 385 385 385 495 495 557

30% 99% 99% 99% 30% 30%
31 28 31 30 31 30
0.50% 0.50% 0.50% 0.50% 0.10% 0.10%

Rs 40.00 Rs 40.00 Rs 40.00 Rs 40.00 Rs 40.00 Rs 40.00 Rs -

Rs 15.00 Rs 16.00 Rs 16.00 Rs 16.00 Rs 16.00 Rs 16.00 Rs -

17.30% 15.70% 15.70% 15.70% 20.0% 20%

9.0% 7.85% 7.85% 7.0% 10% 10%
619 1,676 1,855 1,795 921 891
322 838 928 800 460 446

Rs 24,777.06 Rs 67,021.42 Rs 74,202.28 Rs 71,808.66 Rs 36,828.00 Rs 35,640.00

Rs 4,833.68 Rs 13,404.28 Rs 14,840.46 Rs 12,806.64 Rs 7,365.60 Rs 7,128.00
Rs 29,610.74 Rs 80,425.70 Rs 89,042.74 Rs 84,615.30 Rs 44,193.60 Rs 42,768.00

Rs 18,756.08 Rs 50,917.44 Rs 56,576.11 Rs 54,948.73 Rs 28,201.86 Rs 27,312.17

Rs 2,616.17 Rs 6,835.48 Rs 7,605.70 Rs 6,596.19 Rs 3,797.52 Rs 3,678.69
Rs 21,372.24 Rs 57,752.92 Rs 64,181.81 Rs 61,544.92 Rs 31,999.38 Rs 30,990.86
121.778548738 122.387441481 122.999378689 123.614375582 123.737989958 123.861727948
101.482123948 101.989534568 102.499482241 103.011979652 103.114991631 103.218106623
800.240030002 800.280042004 800.320056006 800.360072008 800.400090012 800.440110017
3.04446371844 3.05968603703 3.07498446722 3.09035938955 3.09344974894 3.09654319869

15.2223185922 15.2984301852 15.3749223361 15.4517969478 15.4672487447 15.4827159935

2.02964247896 2.03979069135 2.04998964481 2.06023959304 2.06229983263 2.06436213246
8.00240030002 8.00280042004 8.00320056006 8.00360072008 8.00400090012 8.00440110017
3.04446371844 3.05968603703 3.07498446722 3.09035938955 3.09344974894 3.09654319869
1.98091775627 1.98804951335 1.99521679057 2.00241976553 2.00388994585 2.00536156973
30.2797428459 30.3887568469 30.4983137987 30.608416416 30.6308891723 30.6533839945 0

8.11856991584 8.15916276542 8.19995857925 8.24095837214 8.24919933051 8.25744852985

7 8 9 10 11 12 13
0 0 0 0 0 0 0
20.0 20.0 20.0 20.0 20.0 20.0 20.0
- - - - - - -
20.0 20.0 20.0 20.0 20.0 20.0 20.0
 Year 3 Year 4 Year 5
Second six months

557 626 626 626

Rs - Rs - Rs - Rs -
Rs - Rs - Rs - Rs -
 0 0 0 0

14 15 16 17 18 19 20 21 22 23
0 0 0 0 0 0 0 0 0 0
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
- - - - - - - - - -
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
 24 25 26 27 28 29 30 31 32 33
0 0 0 0 0 0 0 0 0 0
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
- - - - - - - - - -
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
 34 35 36 37 38 39 40 41 42 43
0 0 0 0 0 0 0 0 0 0
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
- - - - - - - - - -
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
 44 45 46 47 48 49 50 51 52 53
0 0 0 0 0 0 0 0 0 0
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
- - - - - - - - - -
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
 54 55 56 57 58 59 60 61 62 63
0 0 0 0 0 0 0 0 0 0
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
- - - - - - - - - -
20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0
 64 65 66 67 68
0 0 0 0 0
20.0 20.0 20.0 20.0 20.0
- - - - -
20.0 20.0 20.0 20.0 20.0
 Year 1
Title Forecast basis Statistic Assumptions 1 2 3
Total Sales 43,812 43,812 86,024
Cost of goods sold 31,354 31,356 61,516
Gross Profit 12,458 12,456 24,508

Depreciation
Rent
Financing Cost
Salaries
Overheads
Marketing expense
 4 5 6 7 8 9 10
88,115 92,334 88,381 29,611 80,426 89,043 84,615
62,988 66,251 63,605 21,372 57,753 64,182 61,545
25,127 26,082 24,776 8,238 22,673 24,861 23,070
 Year 2 Year 3 Year 4 Year 5
11 12 First six moSecond six months
44,194 42,768
31,999 30,991
12,194 11,777