PRO FORMA INCOME STATEM

Quarter 1
Revenue 5748000
COGS 88000
Car maintaineance cost 20000
Software & website maintaineance cos 8000
Office rent & Garage rent 100000
salary 80000
Car purchase 742000
Advertisement 300
utility cost 200
Promotional cost 35000
Total Cost 1073500
tax rate 10%
Net Profit 37396000

Total Operating Expenses

Net profit gain
Net profit gain Margin %
RO FORMA INCOME STATEMENT

Quarter 2 Quarter 3 Quarter 4

832500 813333 1422000
58000 57000 58000
20000 20000 20000
8000 8000 8000
100000 100000 100000
80000 80000 80000
348000 98000 148000
300 300 300
200 200 200
35000 35000 35000
649500 398500 449500
10% 10% 10%
1647000 3733500 8752500

BEPP units 9580

Price/8km 600
COGS(% of revenue 10%
 COGS for Quadrant -1 COGS for Quadrant -2 COGS for Quadrant -3
Car paintaing 70000 Car paintaing 50000 Car paintai
fuel 5000 fuel 5000 fuel
mechanic expense 3000 mechanic expen 3000 mechanic
map screen installation in car 10000
Total 88000 Total 58000 Total
2% 7%

Promotional Cost Promotional Cost Promotional Cost

Public relations 20000 Public relations 20000 Public rela
Digital marketing 15000 Digital marketin 15000 Digital mar
Total 35000 Total 35000 Total

Normal Case
1388 2033 3555
600 400 400
20% 20% 10%
 COGS for Quadrant -3 COGS for Quadrant -4
50000 Car paintai 50000
5000 fuel 5000
2000 mechanic 3000

57000 Total 58000

7% 4%

Promotional Cost Promotional Cost

20000 Public rela 20000
15000 Digital mar 15000
35000 Total 35000
Scenario Summary
Current Values: Best Case Scenaro Worst Case Scenario
Changing Cells:
$O$4 7000 12000 7000
$O$5 400 800 400
$O$12 90000 60000 90000
$O$13 9000 7000 9000
$O$15 60000 60000 60000
$O$16 90000 50000 90000
$O$26 10000 9000 10000
$O$22 11% 3% 11%
Result Cells:
$O$11 5748000 5748000 5748000
$O$23 37708000 38284000 37708000
Notes: Current Values column represents values of changing cells at
time Scenario Summary Report was created. Changing cells for each
scenario are highlighted in gray.
Assumptions
Scenario 1 (Best Case)
Forecasted period
Quadrant 1 Quadrant 2 Quadrant 3
Selling Unit 12000 2000 3000
Price 800 800 600
COGS(% of Revenue) 5% 10% 10%
Salary 50000 50000 50000
Office rent & Garage rent 60000 60000 60000
marketing cost 9000 9000 9000
Tax rate 3% 3% 3%
Car maintaineance cost 7000 7000 7000

Scenario 2 (Worst Case)

Forecasted period
Quadrant 1 Quadrant 2 Quadrant 3
Selling Unit 7000 900 1400
Price 400 400 200
COGS(% of Revenue) 30% 30% 40%
Salary 90000 90000 90000
Office rent & Garage rent 60000 60000 80000
marketing cost 10000 10000 10000
Tax rate 11% 11% 11%
Car maintaineance cost 9000 9500 9600
 Normal Case
BEPP units 7000
Quadrant 4 Price/8km 400
5000 COGS(% of revenue 10%
600
5%
50000
60000 Quarter 1
9000 Revenue 5748000
3% COGS 90000
7000 Car maintaineance cost 9000
Software & website mai 8000
Office rent & Garage ren 60000
salary 90000
Car purchase 742000
Quadrant 4 Advertisement 300
2000 utility cost 200
200 Promotional cost 35000
40% Total Cost 1034500
90000 tax rate 11%
80000 Net Profit 37708000
10000
11%
9700 Digital marketing 10000
Normal Case
1388 2033 3555
600 400 400
20% 20% 10%

Quarter 2 Quarter 3 Quarter 4

832500 813333 1422000
58000 57000 58000
20000 20000 20000
8000 8000 8000
100000 100000 100000
80000 80000 80000
348000 98000 148000
300 300 300
200 200 200
35000 35000 35000
649500 398500 449500
10% 10% 10%
1647000 3733500 8752500
START-UP Capacity 10000 1500
Quarter 1 Quarter 2

Fixed Cost
Car maintaineance cost 20000 20000
Software & website maintaineance cost 8000 2000
Office rent & Garage rent 100000 100000
Car purchase 742000 348000
salary 80000 80000
Total fixed Cost 950000 550000
Variable Cost
Advertisement 300 100
utility cost 200 100
Total variable cost 500 200

COPY RIGHT & PATENT EXPENSES

ADVERTISEMENTS
Transportation Cost
UTILITY EXPENSES

TOTAL START-UP EXPENSES

 2200 4000
Quarter 3 Quarter 4

20000 20000
2000 2000 Selling price Price(BDT)(8km/unit service)
100000 100000 Quarter 1 2500
98000 148000 Quarter 2 2500
80000 80000 Quarter 3 6000 114000
300000 350000 Quarter 4 6500 180

150 150
100 150
250 300 Profit objective
Quarter 1 150000
Quarter 2 200000
Quarter 3 220,000
7000 Quarter 4 250,000
145000
2700
3000

258000
 Quarter 1 Quarter 2
Price 8km/Unit 600 Price 8km/Unit 600
Units sold 9580 Units sold 1388
Total Revenue 5748000 Total Revenue 832500

Fixed Cost 950000 Fixed Cost 550000

Cost (per Unit) 500 Cost (per Unit) 200
Total Cost 5740000 Total Cost 827500

Profit 8000 Profit 5000

Total sales 8,815,833

 Quarter 3 Quarter 4
Price 8km/Unit 400 Price 8km/Unit 400
Units sold 2033 Units sold 3555
Total Revenue 813333.3 Total Revenue 1422000

Fixed Cost 300000 Fixed Cost 350000

Cost (per Unit) 250 Cost (per Unit) 300
Total Cost 808333.3 Total Cost 1416500

Profit 5000 Profit 5500

Ratio Analysis:

(All the values for the Profitability ratios are from the Pro-forma Income Statement)
[PROFITABILITY RATIOS FOR EACH QUARTERS]
·         GROSS PROFIT MARGIN: (GROSS PROFIT/SALES) *100
                                            Q1.    (168000/210000) * 100 = 80%
                                            Q2.    (195500/230000) * 100 = 85%
                                            Q3.    (187000/220000) * 100 = 85%
                                            Q4.    (192000/240000) * 100 = 80%

·         NET PROFIT MARGIN: (NET PROFIT (OR LOSS)/SALES) * 100

                                            Q1.  (30800/210000) * 100 = 14.66%
                                            Q2.  (173432/230000) * 100 = 75.40%
                                            Q3.  (218136/220000) * 100 = 91%
                                            Q4.  (290898/240000) * 100 =89%

[LIQUIDITY RATIOS FOR THE WHOLE YEAR]

·         CURRENT RATIO: CURRENT ASSETS/CURRENT LIABILITIES

                                                       30000/27000 = 1.1:1
   
·         QUICK RATIO: (CURRENT ASSETS – INVENTORY)/ CURRENT LIABILITIES
                                                       (30000-7000)/ 25000 = 7/5= 1.4:1
Budget for the Promotional Activities (For first 1 year of the business)

Quarter
Name of the Item Quarter 2 Quarter 3
1
BDT
Facebook Boosting
12,000
BDT
Instagram Boosting
5,000
BDT
YouTube Boosting
8,000
Video advertisement and BDT
posters for social medias 45,000
Launching Website & App BDT 40,000
Google AdWord Campaign BDT 10,000
Email Marketing BDT 15,000
Discount Campaign
BDT
Total BDT 40,000 BDT 25,000
70,000
f the business)

Quarter 4 Total 

BDT 10,000

BDT 10,000 BDT 145,000

 New arrival
Table set Bdt-1200/m
Table Bdt-200/m
Bed Bdt-1500/m
Bed set Bdt-2000/m

Office Packages
Student
Bdt-1000/m
Bundle
Budget
Bdt-1300/m
Friendly
Office
Bdt-1700/m
Packages
Bachelor’s
Bdt-1500/m
Choice
Scenario 1 ( Best case)
Q1 Q2 Q3
Selling Unit 1200 1300 1400
Price 300 300 300
COGS (% of Revenue) 10% 10% 15%
Advertisement Expenses 60000 35000 15000
Warehouse rent 2000 2000 2000
Transporting cost 2000 1900 1900
Tax rate 5% 5% 5%

Scenario 2 (worst case)

Q1 Q2 Q3
Selling Unit 500 400 350
Price 250 250 200
COGS (% of Revenue) 20% 20% 25%
Advertisement Expenses 80000 70000 90000
Warehouse rent 3500 3500 3500
Transporting cost 4000 4500 4500
Tax rate 15% 15% 15%

Normal case
Q1 Q2 Q3
BEP 1000 900 850
Price 450 450 450
COGS 20% 15% 15%
Advertisement Expenses 70000 40000 25000
Warehouse rent 2500 2500 2500
Transporting cost 2700 2700 2700
Tax rate 10% 10% 10%
Q4
1500
300
12%
10000
2000
2100
5%

Q4
600
150
25%
80000
3500
6000
15%

Q4
1200
400
20%
10000
2500
2700
10%
KPI performance tracking
Q.1 Q.2 Q.3 Q.4
Number
of Active 700 900 1200 1800
Customer
s

Monthly
3000 3000 3000 3000
rent
Total
customer 1500 1800 2000 2500
s

Total
number 35 30 28 25
of returns

Sales &
Marketin
g 70000 40000 25000 10000
(Advertisi
ng cost)

Total
500 500 950 1500
orders

Revenue
35000 80000 150000 165000
(Sale)
 Q.1 Q.2 Q.3 Q4.

MRR 16,333 40,000 90,000 118,800

CLV 15000 15000 15000 15000

CCR 7% 6% 3% 2%

CAC 140 80 26.31 6.66