Assumption Sheet

Year ending Year 1 Year 2 Year 3 Year 4

Particulars Units Amount

Source of fund
Debt Rs. 200,000
Equity Rs. 300,000

Debt Schedule
Opening Rs. 0 150,000 100,000 50,000
Proceeds Rs. 200,000 0 0 0
Repayment Rs. 50000 50000 50000 50000
Closing Rs. 150,000 100,000 50,000 -

Debt Interest % 10% 20,000 15,000 10,000 5,000

Fixed Asset schedule

Opening Rs. - 400,000 300,000 200,000
Purchase Rs. 500,000 - - -
Sales Rs. - - - -
Dep 100,000 100,000 100,000 100,000
Closing Rs. 400,000 300,000 200,000 100,000

Time period Years 5

Salvage Rs. 0
Depreciation Rs. 100,000

Km car driven Km p.a 10% 60000 66000 72600 79860

Revenue share per km Rs./Km 5% 10 10.5 11.025 11.57625
Petrol expense Rs./Km 4% 4 4.16 4.3264 4.499456
Maintenance exp Rs.p.a 10% 50,000 55,000 60,500 66,550
MCD charges Rs.p.a 2% 70000 71,400 72,828 74,285

Credit period Months 1

Tax Rate % 10%
 Year 5

-
0
0
-

100,000
-
-
100,000
-

87,846
12.16
4.68
73,205
75,770
Income Statement
Year ending Year 1 Year 2 Year 3 Year 4 Year 5
Particulars Units Amount

Revenue Rs. 600,000.00 693,000.00 800,415.00 924,479.33 1,067,773.62

Petrol expense 240,000.00 274,560.00 314,096.64 359,326.56 411,069.58
Gross Profit 360,000.00 418,440.00 486,318.36 565,152.77 656,704.04

Maintenance exp 50,000 55,000 60,500 66,550 73,205

MCD charges 70,000 71,400 72,828 74,285 75,770
Indirect expenses 120,000.00 126,400.00 133,328.00 140,834.56 148,975.25

EBITDA 240,000.00 292,040.00 352,990.36 424,318.21 507,728.79

Less: D&A -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00
EBIT 140,000.00 192,040.00 252,990.36 324,318.21 407,728.79

Interest 20000 15000 10000 5000 0

EBT 120,000.00 177,040.00 242,990.36 319,318.21 407,728.79
Tax 12,000.00 17,704.00 24,299.04 31,931.82 40,772.88

PAT 108,000 159,336 218,691 287,386 366,956

Opening - 108,000 267,336 486,027 773,414

Increase 108,000 159,336 218,691 287,386 366,956
Decrease - - - - -
Closing 108,000 267,336 486,027 773,414 1,140,370
Balance Sheet
Year ending Year 1 Year 2 Year 3 Year 4
Particulars Units Amount

Equity 300,000 300,000 300,000 300,000

Reserves 108,000 267,336 486,027 773,414
Debt 150,000 100,000 50,000 -
Creditors - - - -
Liabilities 558,000 667,336 836,027 1,073,414

Fixed Assets 400,000 300,000 200,000 100,000

Debtors 50,000 57,750 66,701 77,040
Cash 108,000 309,586 569,326 896,374
Assets 558,000 667,336 836,027 1,073,414

Check - - - -

NWC 50,000 57,750 66,701 77,040

 Year 5

300,000
1,140,370
-
-
1,440,370

-
88,981
1,351,388
1,440,370

88,981
Cash flow Statement
Year ending Year 1 Year 2 Year 3 Year 4
Particulars Units Amount

Cashflow from operating activities

PAT 108,000 159,336 218,691 287,386
Add:
depreciation 100,000 100,000 100,000 100,000
Interest 20,000 15,000 10,000 5,000
Net working capital adj. -50,000 -7,750 -8,951 -10,339
Cashflow from operating activities 178,000 266,586 319,740 382,048

Cashflow from Investing activities

Purchase of Car -500000 0 0 0
Cashflow from Investing activities -500000 0 0 0

Cashflow from Financing activities

equity 300000 0 0 0
Debt proceeds 200000 0 0 0
Debt repayment -50000 -50000 -50000 -50000
Interest -20000 -15000 -10000 -5000
Cashflow from Financing activities 430000 -65000 -60000 -55000

Cash flow during the year 108,000 201,586 259,740 327,048

Cashflow at beg 0 108,000 309,586 569,326
Cashflow at year end 108,000 309,586 569,326 896,374
 Year 5

366,956

100,000
-
-11,941
455,015

0
0

0
0
0
0

455,015
896,374
1,351,388