assets

cash 4600
taxes 3500 inventory 6800
equipment 15000
plant 50000
provision for risk and charge 7500 capital 33200
account receivable 4000 building 10000
raw materials 8000 land 30000
long term loan 18100
dividends payables 6000 liabilities
reserve 18800 short term loan 12000
accounts payable 16700
trade name 11600
retained earnings 2700
result 19000
overdraft 2500

rent revenue I INCOME

insurance E EXPENSE
salaries of employees E
sales I
light, water, and electricity E
loss from food E
COGS E
providing goods to
cusstomers I
delivery costs E
gain on sale of land I
advertising E
membership feed earned I

sales 900 pcs/year

prices of pieces sold 200 euro
electricity charges 36 euro/working day
working days 230 days
salary 1600 euros
number of employees 6 employees
the initial investment of this
project 50000 euro
revenue 180000
expense 123480
margin 56520
profitability rate 13.04%
sales 27000 pcs per year
price per package 50
rent 1500 month
electri 1.5 per package
salary 35 per day
num workers 5
working days 230
I0 66000
packages sold 2700
gross profit 135000
electricity 4050
salary 40250
rent annual 18000
net profit 72700
profit rate 1.101515
operating income
sales $ 800,000
COGS $ (170,000)
non-operating income
gain on sale of asset $ 6,000
interest received $ 22,000
gross profit $ 658,000

operating expense
advertising $ 150,000
initial inventory 150000 utilities $ 78,000
rent $ 36,000
final inventory 280000 salaries $ 74,000
purchased inventory 300000 postage $ 1,500
phone $ 2,250
non-operating expense
depreciation $ 55,000
bad debt provision $ 12,000
interest paid $ 2,500
losses from foreign exchange $ 33,000
total expenses $ 444,250
net profit $ 213,750
net profit after tax $ 171,000
 -3000 rate 8% excel
1 1500 0 $ (150,000)
2 2000 NPV $103.57 1 $ 60,000
2 $ 75,000
1388.889 3 $ 80,000
1714.678 r 9%
total PV 3103.567 NPV $ 29,947

0 -100000 -120000 -100000

1 40000 1 30000 20000 28037.38 18867.92
2 40000 2 35000 25000 30570.36 22249.91
3 40000 3 40000 50000 32651.92 41980.96
8% 4 25000 30000 19072.38 23762.81
308388% 5 20000 15000 14259.72 11208.87
103083.9 0.07 0.06 124591.8 118070.5
$4,591.76 $18,070.48 4591.758 18070.48

0 -200000
1 100000 92592.59259
2 75000 64300.41152
3 120000 95259.86892
0.08
### 52152.87304
manual

$ 55,046
$ 63,126
$ 61,775
###
$ 29,947
sales 9000 I0 200000 R
20 sales 150000 pcs 0
1 price 2 per pcs 1
15000 rent 2500 per month 2
salaries 5 per hour 3
turnover 180000 num of workers 15 irr
cogs 9000 insurance 5000 per year npv
salaries 15000 maintenance 1.75 per hour
156000 electricity 0.05 per pcs
general administration 15000 per year
working hour 1920 per year

turnover 300000
expense 204860
95140
-0.5243 $ 0.48
 0.1 0 -100 CF actual CF cumulative
-200000 1 20 18.18 -81.82
100000 2 30 24.79 -57.02
150000 3 25 18.78 -38.24
50000 4 35 23.91 -14.34
25.57736% 5 35 21.73 7.40
$52,441.77 r 0.1
x 0.659685714
ppc 4.659685714 year
7.916228571
revenues
Net sales $150,675.00
Interest received $3,500.00
total revenue $154,175.00

expenses
Advertising $10,250.00
Rent $7,000.00
Salary $18,120.00
General administration $12,100.00
Depreciation $4,150.00
Tax $2,125.00
Interest paid $2,750.00
Utilities $3,715.00
Cost of goods sold $55,350.00
Dividend $17,650.00
total expenses $133,210.00
gross profit $20,965.00