Hieu Qua Du An Nha Hang

BẢNG TÍNH HIỆU QUẢ DỰ ÁN
TÒA NHÀ DỊCH VỤ THƯƠNG MẠI TỔNG HỢP PHÚ SƠN
Bảng 1:
Bảng Thông số
Chỉ tiêu ĐVT Giá trị Diễn giải
1. Tổng mức đầu tư Đ 56,807,100,070
- Nhà cửa, vật kiến trúc Đ 56,807,100,070
2. Cơ cấu nguồn vốn 56,807,100,070
- Vốn tự có, huy động khác 31,807,100,070 56%
- Vốn vay 25,000,000,000 44%
3. Chi phí sử dụng vốn
- Chi phí sử dụng vốn tự có 7.00%
- Lãi vay vốn thương mại 11.00%
- Lãi suất chung 8.76%
- Lãi vay ngắn hạn 7.00%
4. Sản lượng, doanh thu
- Doanh thu bán hàng 45,000,000,000
- Mức tăng doanh thu %/năm 1%
- Mức huy động công suất năm đầu CSTK 65%
- Mức tăng công suất hàng năm năm 3%
- Doanh thu khác: đ/tháng 35,000,000

5. Chí phí hoạt động
Chi phí hoạt động thường xuyên
đ/ tháng 950,000,000
- Chi phí nguyên liệu đầu vào
đ/tháng 150,000,000
- Chi phí điện nước
- Chi phí phòng cháy chữa cháy đ/tháng 5,000,000
- Chi phí vệ sinh môi trường đ/tháng 5,000,000
- Số lượng nhân sự người 33
- Chi phí nhân viên đ/người/tháng 4,950,000

48%
- Chi phí BHXH, BHYT Chi phí lương 19.00% 80% lao động
được tham gia bảo
hiểm xã hội 38% 0.0003 #REF!
- Chi phí thuê đất (trong 10 năm đầu) đ/năm 300,000,000
- Chi phí thuê đất trong các năm còn lại đ/năm 300,000,000
- Chi phí sửa chữa lớn % Doanh thu 5.00%

- Chi phí sửa chữa thường xuyên % SCL 10%
- Chi phí mua bảo hiểm %Gtrị TS còn lại 0.18%

53899.1733
- CP khác % Doanh thu 3.0%
26,787.4384
- Mức tăng biến động giá cả vật tư đầu %/năm 1%
vào hàng năm 0
6. Vốn lưu động Số vòng quay
- Nhu cầuvay vốn LĐ tối thiểu % Doanh thu 30% 4
- Các khoản phải thu % Doanh thu 5% 3
- Các khoản phải trả %CP hoạt động 5% 3
- Vòng quay vốn lưu động Vòng/năm 4
7.Chế độ khấu hao
- Nhà cửa, kết cấu tòa nhà Năm 25
8. Các chế độ thuế
- Thuế VAT 10%
- Thuế TNDN 22%
- Miễn, giảm thuế
9. Các chỉ tiêu khác
- Khả năng tăng/giảm giá bán 0.0%
- Khả năng tăng giảm công suất 0.0%
Hiệu quả dự án
- NPV 64,089,989,515
- IRR 12.55%
Bảng 2:
BẢNG TÍNH SẢN LƯỢNG VÀ DOANH THU
Đơn vị: đ
Chỉ tiêu 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 11.00 12.00
Công suất hoạt động 65% 68% 71% 74% 77% 80% 83% 86% 89% 92% 95% 98%
- Doanh thu 29,670,000,000 31,326,000,000 33,009,000,000 34,719,000,000 36,456,000,000 38,220,000,000 40,011,000,000 41,829,000,000 43,674,000,000 45,546,000,000 47,445,000,000 49,371,000,000
Doanh thu 29,670,000,000 31,326,000,000 33,009,000,000 34,719,000,000 36,456,000,000 38,220,000,000 40,011,000,000 41,829,000,000 43,674,000,000 45,546,000,000 47,445,000,000 49,371,000,000
Thuế VAT (10%) 2,697,272,727 2,847,818,182 3,000,818,182 3,156,272,727 3,314,181,818 3,474,545,455 3,637,363,636 3,802,636,364 3,970,363,636 4,140,545,455 4,313,181,818 4,488,272,727
Doanh thu sau thuế VAT 26,972,727,273 28,478,181,818 30,008,181,818 31,562,727,273 33,141,818,182 34,745,454,545 36,373,636,364 38,026,363,636 39,703,636,364 41,405,454,545 43,131,818,182 44,882,727,273
Bảng 3:
BẢNG TÍNH CHI PHÍ
Chỉ tiêu 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 11.00 12.00
Chi phí hoạt động 65% 68% 71% 74% 77% 80% 83% 86% 89% 92% 95% 98%
- Chi phí nguyên liệu đầu vào
7,410,000,000 7,829,520,000 8,255,880,000 8,689,080,000 9,129,120,000 9,576,000,000 10,029,720,000 10,490,280,000 10,957,680,000 11,431,920,000 11,913,000,000 12,400,920,000
- Chi phí tiền điện, nước
1,170,000,000 1,236,240,000 1,303,560,000 1,371,960,000 1,441,440,000 1,512,000,000 1,583,640,000 1,656,360,000 1,730,160,000 1,805,040,000 1,881,000,000 1,958,040,000
- Chi phí phòng cháy chữa cháy
60,000,000 60,600,000 61,206,000 61,818,060 62,436,241 63,060,603 63,691,209 64,328,121 64,971,402 65,621,116 66,277,328 66,940,101
- Chi phí vệ sinh môi trường
60,000,000 60,600,000 61,206,000 61,818,060 62,436,241 63,060,603 63,691,209 64,328,121 64,971,402 65,621,116 66,277,328 66,940,101
- Chi phí lương + ăn ca + đào tạo
1,960,200,000 1,979,802,000 1,999,600,020 2,019,596,020 2,039,791,980 2,060,189,900 2,080,791,799 2,101,599,717 2,122,615,714 2,143,841,872 2,165,280,290 2,186,933,093
- Chi phí BHXH, BHYT (80% lao động
được tham gia bảo hiểm) 297,950,400 300,929,904 303,939,203 306,978,595 310,048,381 313,148,865 316,280,353 319,443,157 322,637,589 325,863,964 329,122,604 332,413,830
- Chi phí thuê đất
300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 303,000,000
- Chi phí sửa chữa lớn
1,348,636,364 1,423,909,091 1,500,409,091 1,578,136,364 1,657,090,909 1,737,272,727 1,818,681,818 1,901,318,182 1,985,181,818 2,070,272,727 2,156,590,909 2,244,136,364
- Chi phí sửa chữa thường xuyên
87,661,364 96,825,818 106,529,045 116,782,091 127,596,000 138,981,818 150,950,591 163,513,364 176,681,182 190,465,091 204,876,136 219,925,364
- Chi phí bảo hiểm
98,162,669 94,072,558 89,982,447 85,892,335 81,802,224 77,712,113 73,622,002 69,531,890 65,441,779 61,351,668 57,261,557 53,171,446
- Chi phí khác
809,181,818 862,888,909 918,250,364 975,288,273 1,034,024,727 1,094,481,818 1,156,681,636 1,220,646,273 1,286,397,818 1,353,958,364 1,423,350,000 1,494,594,818
- Tổng cộng chi phí hoạt động
13,601,792,614 14,245,388,280 14,900,562,170 15,567,349,798 16,245,786,703 16,935,908,448 17,637,750,618 18,351,348,825 19,076,738,705 19,813,955,919 20,563,036,152 21,327,015,116
Thuế VAT được khấu trừ 1,003,967,474 1,060,423,307 1,117,911,177 1,176,434,108 1,235,995,122 1,296,597,244 1,358,243,497 1,420,936,905 1,484,680,491 1,549,477,280 1,615,330,296 1,682,242,563
Chi phí hoạt động đã khấu trừ VAT 12,597,825,140 13,184,964,973 13,782,650,993 14,390,915,690 15,009,791,581 15,639,311,204 16,279,507,121 16,930,411,921 17,592,058,214 18,264,478,638 18,947,705,856 19,644,772,553
Bảng 4
LỊCH KHẤU HAO
Chỉ tiêu Năm 1 Năm 2 Năm 3 Năm 4 Năm 5 Năm 6 Năm 7 Năm 8 Năm 9 Năm 10 Năm 11 Năm 12
I/ Khấu hao
- Nguyên giá 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070
- Đầu tư thêm trong kỳ
- Khấu hao trong kỳ 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003
- Khấu hao luỹ kế 2,272,284,003 4,544,568,006 6,816,852,008 9,089,136,011 11,361,420,014 13,633,704,017 15,905,988,020 18,178,272,022 20,450,556,025 22,722,840,028 24,995,124,031 27,267,408,034
- Giá trị còn lại cuối kỳ 54,534,816,067 52,262,532,064 49,990,248,062 47,717,964,059 45,445,680,056 43,173,396,053 40,901,112,050 38,628,828,048 36,356,544,045 34,084,260,042 31,811,976,039 29,539,692,036
Bảng 5
LÃI VAY VỐN TRUNG HẠN
Đơn vị: đ
CHỈ TIÊU Năm 1 Năm 2 Năm 3 Năm 4 Năm 5
Vay Chi nhánh NH TMCP ĐT & PT TH
- Dư nợ đầu kỳ 25,000,000,000 21,000,000,000 15,000,000,000 8,000,000,000 0
- Vay trong kỳ
- Trả nợ gốc trong kỳ 4,000,000,000 6,000,000,000 7,000,000,000 8,000,000,000 0
- Dư nợ cuối kỳ 21,000,000,000 15,000,000,000 8,000,000,000 0 0
- Lãi vay trong kỳ 2,530,000,000 1,980,000,000 1,265,000,000 440,000,000 0

Bảng 6
LÃI VAY VỐN NGẮN HẠN

Đơn vị: đ
- Dư nợ đầu kỳ 0 2,373,076,862 2,502,407,297 2,633,794,170 2,767,236,888 2,902,734,859 3,040,287,490 3,179,894,186 3,321,554,355 3,465,267,401 3,611,032,731 3,758,799,748
- Vay trong kỳ 8,983,213,826 9,492,307,448 10,009,629,189 10,535,176,680 11,068,947,553 11,610,939,437 12,161,149,959 12,719,576,745 13,286,217,420 13,861,069,605 14,444,130,923 15,035,198,992
- Trả nợ trong kỳ 6,610,136,964 9,362,977,013 9,878,242,316 10,401,733,962 10,933,449,582 11,473,386,806 12,021,543,262 12,577,916,576 13,142,504,373 13,715,304,276 14,296,363,906 14,924,201,919
- Dư nợ cuối kỳ 2,373,076,862 2,502,407,297 2,633,794,170 2,767,236,888 2,902,734,859 3,040,287,490 3,179,894,186 3,321,554,355 3,465,267,401 3,611,032,731 3,758,799,748 3,869,796,821
- Lãi vay trong kỳ 83,057,690 170,641,946 179,767,051 189,036,087 198,449,011 208,005,782 217,706,359 227,550,699 237,538,761 247,670,505 257,944,137 267,000,880
Bảng 7
BẢNG TÍNH NHU CẦU VỒN LƯU ĐỘNG
Đơn vị: đ
- Nhu cầu tiền mặt tối thiểu 2,022,954,545 2,135,863,636 2,250,613,636 2,367,204,545 2,485,636,364 2,605,909,091 2,728,022,727 2,851,977,273 2,977,772,727 3,105,409,091 3,234,886,364 3,366,204,545
- Các khoản phải thu 449,545,455 474,636,364 500,136,364 526,045,455 552,363,636 579,090,909 606,227,273 633,772,727 661,727,273 690,090,909 718,863,636 748,045,455
- Các khoản phải trả 226,696,544 237,423,138 248,342,703 259,455,830 270,763,112 282,265,141 293,962,510 305,855,814 317,945,645 330,232,599 342,717,269 355,450,252
- Nhu cầu vốn lưu động 2,245,803,456 2,373,076,862 2,502,407,297 2,633,794,170 2,767,236,888 2,902,734,859 3,040,287,490 3,179,894,186 3,321,554,355 3,465,267,401 3,611,032,731 3,758,799,748
- Thay đổi nhu cầu vốn lưu động 127,273,406 129,330,435 131,386,873 133,442,718 135,497,971 137,552,630 139,606,697 141,660,169 143,713,046 145,765,329 147,767,017 110,997,073
Bảng 8
BÁO CÁO KẾT QUẢ KINH DOANH
Đơn vị: đ
Khoản mục Diễn giải Năm 1 Năm 2 Năm 3 Năm 4 Năm 5 Năm 6 Năm 7 Năm 8 Năm 9 Năm 10 Năm 11
1/ Doanh thu thuần 26,972,727,273 28,478,181,818 30,008,181,818 31,562,727,273 33,141,818,182 34,745,454,545 36,373,636,364 38,026,363,636 39,703,636,364 41,405,454,545 43,131,818,182
2/ Chi phí hoạt động sau thuế 12,597,825,140 13,184,964,973 13,782,650,993 14,390,915,690 15,009,791,581 15,639,311,204 16,279,507,121 16,930,411,921 17,592,058,214 18,264,478,638 18,947,705,856
3/ Khấu hao 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003
4/ L nhuận trước thuế và lãi vay =1-2-3 12,102,618,130 13,020,932,842 13,953,246,823 14,899,527,580 15,859,742,598 16,833,859,339 17,821,845,240 18,823,667,713 19,839,294,147 20,868,691,904 21,911,828,323
5/ Lãi vay VCĐ và VLĐ 2,613,057,690 2,150,641,946 1,444,767,051 629,036,087 198,449,011 208,005,782 217,706,359 227,550,699 237,538,761 247,670,505 257,944,137
6/ Lợi nhuận trước thuế =4-5 9,489,560,439 10,870,290,897 12,508,479,771 14,270,491,493 15,661,293,587 16,625,853,557 17,604,138,881 18,596,117,014 19,601,755,385 20,621,021,400 21,653,884,187
7/ Lợi nhuận chịu thuế =(6) 9,489,560,439 10,870,290,897 12,508,479,771 14,270,491,493 15,661,293,587 16,625,853,557 17,604,138,881 18,596,117,014 19,601,755,385 20,621,021,400 21,653,884,187
8/ Thuế thu nhập doanh nghiệp = 7 x TS 2,087,703,297 2,391,463,997 2,751,865,550 3,139,508,128 3,445,484,589 3,657,687,782 3,872,910,554 4,091,145,743 4,312,386,185 4,536,624,708 4,763,854,521
+ Thuế VAT được hoàn, thanh lý tài sản
9/ Lợi nhuận sau thuế =7-8 7,401,857,143 8,478,826,900 9,756,614,222 11,130,983,364 12,215,808,998 12,968,165,774 13,731,228,327 14,504,971,271 15,289,369,201 16,084,396,692 16,890,029,666
10/ Lợi nhuận để lại DN (30%) 2,220,557,143 2,543,648,070 2,926,984,267 3,339,295,009 3,664,742,699 3,890,449,732 4,119,368,498 4,351,491,381 4,586,810,760 4,825,319,008 5,067,008,900
11/ Lợi nhuận để trả nợ (70%) 5,181,300,000 5,935,178,830 6,829,629,955 7,791,688,355 8,551,066,298 9,077,716,042 9,611,859,829 10,153,479,890 10,702,558,440 11,259,077,684 11,823,020,766
12/ Dòng tiền hàng năm từ DA -56,807,100,070 9,983,584,003 10,187,462,832 10,366,913,958 10,503,972,358 10,823,350,301 11,350,000,045 11,884,143,832 12,425,763,893 12,974,842,443 13,531,361,687 14,095,304,769
- Luỹ kế dòng tiền 9,983,584,003 20,171,046,835 30,537,960,793 41,041,933,151 51,865,283,452 63,215,283,497 75,099,427,329 87,525,191,221 100,500,033,664 114,031,395,351 128,126,700,120
- Tỷ lệ chiết khấu 8.76% 91.95% 84.54% 77.73% 71.47% 65.71% 60.42% 55.55% 51.08% 46.96% 43.18% 39.70%
- Hiện giá dòng tiền 9,179,434,063 8,612,413,985 8,058,195,217 7,507,084,263 7,112,280,318 6,857,604,650 6,601,975,526 6,346,854,436 6,093,502,080 5,842,998,888 5,596,264,101
- Luỹ kế hiện giá dòng tiền 9,179,434,063 17,791,848,047 25,850,043,264 33,357,127,527 40,469,407,845 47,327,012,495 53,928,988,021 60,275,842,456 66,369,344,536 72,212,343,425 77,808,607,526
Tính toán các chỉ số
- LN trước thuế/DT 35.18% 38.17% 41.68% 45.21% 47.26% 47.85% 48.40% 48.90% 49.37% 49.80% 50.20%
-LN sau thuế/vốn tự có (ROE) 23.27% 26.66% 30.67% 35.00% 38.41% 40.77% 43.17% 45.60% 48.07% 50.57% 53.10%
- LN sau thuế/Tổng VĐT (ROI) 13.03% 14.93% 17.17% 19.59% 21.50% 22.83% 24.17% 25.53% 26.91% 28.31% 29.73%
-NPV 64,089,989,515
-IRR 12.55%
Bảng 9
BẢNG CÂN ĐỐI TRẢ NỢ
Đơn vị: đ
Khoản mục Diễn giải Năm 1 Năm 2 Năm 3 Năm 4 Năm 5 Năm 6 Năm 7 Năm 8 Năm 9 Năm 10
1/ Nguồn trả nợ 7,453,584,003 8,207,462,832 9,101,913,958 10,063,972,358 10,823,350,301 11,350,000,045 11,884,143,832 12,425,763,893 12,974,842,443 13,531,361,687
- Khấu hao cơ bản Bảng 3 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003
- LN sau thuế để trả nợ (70%) Bảng 6 5,181,300,000 5,935,178,830 6,829,629,955 7,791,688,355 8,551,066,298 9,077,716,042 9,611,859,829 10,153,479,890 10,702,558,440 11,259,077,684
2/ Dự kiến trả nợ hàng năm 7,453,584,003 8,207,462,832 9,101,913,958 10,063,972,358 10,823,350,301 11,350,000,045 11,884,143,832 12,425,763,893 12,974,842,443 13,531,361,687
3/ Cân đối trả nợ 0 0 0 0 0 0 0 0 0 0
Trả nợ gốc Ngân hàng TMCP ĐT&PT TH 4,000,000,000 6,000,000,000 7,000,000,000 8,000,000,000 0 0 0 0 0 0
Hoàn vốn đầu tư của DN 3,453,584,003 2,207,462,832 2,101,913,958 2,063,972,358 10,823,350,301 11,350,000,045 11,884,143,832 12,425,763,893 12,974,842,443 13,531,361,687
Bảng 10
BẢNG TÍNH ĐIỂM HOÀ VỐN

Đơn vị: 1000đ
I/ Định phí 9,225,183,835 8,773,127,459 8,157,565,966 7,433,502,032 7,095,938,360 7,199,877,679 7,305,322,747 7,412,276,349 7,520,741,296 7,630,720,431
1/ Khấu hao TSCĐ 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003
2/ Chi phí sửa chữa lớn 1,348,636,364 1,423,909,091 1,500,409,091 1,578,136,364 1,657,090,909 1,737,272,727 1,818,681,818 1,901,318,182 1,985,181,818 2,070,272,727
3/ Chi phí phòng cháy chữa cháy 60,000,000 60,600,000 61,206,000 61,818,060 62,436,241 63,060,603 63,691,209 64,328,121 64,971,402 65,621,116
4/ Chi phí vệ sinh môi trường 60,000,000 60,600,000 61,206,000 61,818,060 62,436,241 63,060,603 63,691,209 64,328,121 64,971,402 65,621,116
5/ Lãi vay trung dài hạn 2,530,000,000 1,980,000,000 1,265,000,000 440,000,000 0 0 0 0 0 0
6/ Chi phí nhân công 2,258,150,400 2,280,731,904 2,303,539,223 2,326,574,615 2,349,840,361 2,373,338,765 2,397,072,153 2,421,042,874 2,445,253,303 2,469,705,836
7/ Chi phí BHXH, BHYT 297,950,400 300,929,904 303,939,203 306,978,595 310,048,381 313,148,865 316,280,353 319,443,157 322,637,589 325,863,964
8/ Chi phí bảo hiểm 98,162,669 94,072,558 89,982,447 85,892,335 81,802,224 77,712,113 73,622,002 69,531,890 65,441,779 61,351,668
9/ Chi phí thuê đất hằng năm 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000 300,000,000
II/ Biến phí 8,257,982,998 8,834,763,462 9,342,136,080 9,858,733,748 10,384,586,235 10,919,723,310 11,464,174,736 12,017,970,274 12,581,139,682 13,153,712,714
III/ Tổng chi phí 17,483,166,833 17,607,890,921 17,499,702,047 17,292,235,780 17,480,524,595 18,119,600,989 18,769,497,483 19,430,246,622 20,101,880,978 20,784,433,146
IV/ Tổng doanh thu sau thuế VAT 26,972,727,273 28,478,181,818 30,008,181,818 31,562,727,273 33,141,818,182 34,745,454,545 36,373,636,364 38,026,363,636 39,703,636,364 41,405,454,545
V/ Công suất hoà vốn (được so sánh

với công suất hiện đang hoạt động tại 49.29% 44.66% 39.47% 34.25% 31.18% 30.22% 29.33% 28.50% 27.73% 27.01%
năm phân tích)
VI/ Công suất hoà vốn (được so sánh
32.04% 30.37% 28.03% 25.34% 24.01% 24.18% 24.34% 24.51% 24.68% 24.85%
với công suất tối đa)
Bảng 11
Bảng tính độ nhạy
Khả năng tăng giảm giá bán
Phuơng án cơ sở 0% -15% 10% -18% 3% 5%
NPV 64,089,989,515
IRR 12.55%
- Khả năng tăng giảm công suất hằng năm
Phuơng án cơ sở 0% -30% -15% 3% 15% 10%

NPV 64,089,989,515 (empty)
IRR 12.55%
13.00 14.00 15.00 16.00 17.00 18.00 19.00 20.00 21.00 22.00 23.00 24.00 25.00
100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
50,820,000,000 51,270,000,000 51,720,000,000 52,170,000,000 52,620,000,000 53,070,000,000 53,520,000,000 53,970,000,000 54,420,000,000 54,870,000,000 55,320,000,000 55,770,000,000 56,220,000,000
50,820,000,000 51,270,000,000 51,720,000,000 52,170,000,000 52,620,000,000 53,070,000,000 53,520,000,000 53,970,000,000 54,420,000,000 54,870,000,000 55,320,000,000 55,770,000,000 56,220,000,000
4,620,000,000 4,660,909,091 4,701,818,182 4,742,727,273 4,783,636,364 4,824,545,455 4,865,454,545 4,906,363,636 4,947,272,727 4,988,181,818 5,029,090,909 5,070,000,000 5,110,909,091
46,200,000,000 46,609,090,909 47,018,181,818 47,427,272,727 47,836,363,636 48,245,454,545 48,654,545,455 49,063,636,364 49,472,727,273 49,881,818,182 50,290,909,091 50,700,000,000 51,109,090,909
13.00 14.00 15.00 16.00 17.00 18.00 19.00 20.00 21.00 22.00 23.00 24.00 25.00
100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
12,768,000,000 12,882,000,000 12,996,000,000 13,110,000,000 13,224,000,000 13,338,000,000 13,452,000,000 13,566,000,000 13,680,000,000 13,794,000,000 13,908,000,000 14,022,000,000 14,136,000,000
2,016,000,000 2,034,000,000 2,052,000,000 2,070,000,000 2,088,000,000 2,106,000,000 2,124,000,000 2,142,000,000 2,160,000,000 2,178,000,000 2,196,000,000 2,214,000,000 2,232,000,000
67,609,502 68,285,597 68,968,453 69,658,137 70,354,719 71,058,266 71,768,849 72,486,537 73,211,402 73,943,516 74,682,952 75,429,781 76,184,079
67,609,502 68,285,597 68,968,453 69,658,137 70,354,719 71,058,266 71,768,849 72,486,537 73,211,402 73,943,516 74,682,952 75,429,781 76,184,079
2,208,802,424 2,230,890,448 2,253,199,353 2,275,731,346 2,298,488,660 2,321,473,546 2,344,688,282 2,368,135,165 2,391,816,516 2,415,734,681 2,439,892,028 2,464,290,949 2,488,933,858
335,737,968 339,095,348 342,486,302 345,911,165 349,370,276 352,863,979 356,392,619 359,956,545 363,556,110 367,191,672 370,863,588 374,572,224 378,317,946
306,030,000 309,090,300 312,181,203 315,303,015 318,456,045 321,640,606 324,857,012 328,105,582 331,386,638 334,700,504 338,047,509 341,427,984 344,842,264
2,310,000,000 2,330,454,545 2,350,909,091 2,371,363,636 2,391,818,182 2,412,272,727 2,432,727,273 2,453,181,818 2,473,636,364 2,494,090,909 2,514,545,455 2,535,000,000 2,555,454,545
231,000,000 233,045,455 235,090,909 237,136,364 239,181,818 241,227,273 243,272,727 245,318,182 247,363,636 249,409,091 251,454,545 253,500,000 255,545,455
49,081,334 44,991,223 40,901,112 36,811,001 32,720,890 28,630,778 24,540,667 20,450,556 16,360,445 12,270,334 8,180,222 4,090,111 0
1,552,320,000 1,580,048,182 1,608,021,818 1,636,240,909 1,664,705,455 1,693,415,455 1,722,370,909 1,751,571,818 1,781,018,182 1,810,710,000 1,840,647,273 1,870,830,000 1,901,258,182
21,912,190,731 22,120,186,695 22,328,726,693 22,537,813,711 22,747,450,763 22,957,640,896 23,168,387,186 23,379,692,740 23,591,560,696 23,803,994,224 24,016,996,524 24,230,570,830 24,444,720,408
1,732,874,576 1,749,191,873 1,765,532,712 1,781,897,108 1,798,285,071 1,814,696,615 1,831,131,752 1,847,590,495 1,864,072,857 1,880,578,851 1,897,108,491 1,913,661,788 1,930,238,758
20,179,316,154 20,370,994,823 20,563,193,981 20,755,916,603 20,949,165,692 21,142,944,281 21,337,255,434 21,532,102,244 21,727,487,838 21,923,415,372 22,119,888,033 22,316,909,042 22,514,481,650
Năm 13 Năm 14 Năm 15 Năm 16 Năm 17 Năm 18 Năm 19 Năm 20 Năm 21 Năm 22 Năm 23 Năm 24 Năm 25
56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070 56,807,100,070
2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003
29,539,692,036 31,811,976,039 34,084,260,042 36,356,544,045 38,628,828,048 40,901,112,050 43,173,396,053 45,445,680,056 47,717,964,059 49,990,248,062 52,262,532,064 54,534,816,067 56,807,100,070
27,267,408,034 24,995,124,031 22,722,840,028 20,450,556,025 18,178,272,022 15,905,988,020 13,633,704,017 11,361,420,014 9,089,136,011 6,816,852,008 4,544,568,006 2,272,284,003 0
3,869,796,821 3,903,830,222 3,937,854,555 3,971,869,771 4,005,875,821 4,039,872,652 4,073,860,214 4,107,838,454 4,141,807,322 4,175,766,763 4,209,716,725 4,243,657,153 4,277,587,993
15,479,187,285 15,615,320,887 15,751,418,220 15,887,479,086 16,023,503,282 16,159,490,607 16,295,440,854 16,431,353,817 16,567,229,287 16,703,067,052 16,838,866,898 16,974,628,611 17,110,351,973
15,445,153,884 15,581,296,554 15,717,403,004 15,853,473,037 15,989,506,451 16,125,503,045 16,261,462,614 16,397,384,950 16,533,269,846 16,669,117,090 16,804,926,470 16,940,697,771 21,387,939,966
3,903,830,222 3,937,854,555 3,971,869,771 4,005,875,821 4,039,872,652 4,073,860,214 4,107,838,454 4,141,807,322 4,175,766,763 4,209,716,725 4,243,657,153 4,277,587,993 0
272,076,947 274,458,967 276,840,351 279,221,096 281,601,197 283,980,650 286,359,453 288,737,602 291,115,093 293,491,922 295,868,086 298,243,580 149,715,580
3,465,000,000 3,495,681,818 3,526,363,636 3,557,045,455 3,587,727,273 3,618,409,091 3,649,090,909 3,679,772,727 3,710,454,545 3,741,136,364 3,771,818,182 3,802,500,000 3,833,181,818
770,000,000 776,818,182 783,636,364 790,454,545 797,272,727 804,090,909 810,909,091 817,727,273 824,545,455 831,363,636 838,181,818 845,000,000 851,818,182
365,203,179 368,669,778 372,145,445 375,630,229 379,124,179 382,627,348 386,139,786 389,661,546 393,192,678 396,733,237 400,283,275 403,842,847 407,412,007
3,869,796,821 3,903,830,222 3,937,854,555 3,971,869,771 4,005,875,821 4,039,872,652 4,073,860,214 4,107,838,454 4,141,807,322 4,175,766,763 4,209,716,725 4,243,657,153 4,277,587,993
34,033,401 34,024,333 34,015,216 34,006,049 33,996,831 33,987,562 33,978,241 33,968,867 33,959,441 33,949,962 33,940,428 33,930,840 -4,277,587,993
Năm 12 Năm 13 Năm 14 Năm 15 Năm 16 Năm 17 Năm 18 Năm 19 Năm 20 Năm 21 Năm 22 Năm 23 Năm 24 Năm 25
44,882,727,273 46,200,000,000 46,609,090,909 47,018,181,818 47,427,272,727 47,836,363,636 48,245,454,545 48,654,545,455 49,063,636,364 49,472,727,273 49,881,818,182 50,290,909,091 50,700,000,000 51,109,090,909
19,644,772,553 20,179,316,154 20,370,994,823 20,563,193,981 20,755,916,603 20,949,165,692 21,142,944,281 21,337,255,434 21,532,102,244 21,727,487,838 21,923,415,372 22,119,888,033 22,316,909,042 22,514,481,650
2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003 2,272,284,003
22,965,670,717 23,748,399,843 23,965,812,084 24,182,703,834 24,399,072,122 24,614,913,942 24,830,226,262 25,045,006,018 25,259,250,116 25,472,955,431 25,686,118,807 25,898,737,055 26,110,806,955 26,322,325,256
267,000,880 272,076,947 274,458,967 276,840,351 279,221,096 281,601,197 283,980,650 286,359,453 288,737,602 291,115,093 293,491,922 295,868,086 298,243,580 149,715,580
22,698,669,837 23,476,322,896 23,691,353,117 23,905,863,483 24,119,851,026 24,333,312,745 24,546,245,612 24,758,646,565 24,970,512,514 25,181,840,339 25,392,626,885 25,602,868,969 25,812,563,375 26,172,609,677
22,698,669,837 23,476,322,896 23,691,353,117 23,905,863,483 24,119,851,026 24,333,312,745 24,546,245,612 24,758,646,565 24,970,512,514 25,181,840,339 25,392,626,885 25,602,868,969 25,812,563,375 26,172,609,677
4,993,707,364 5,164,791,037 5,212,097,686 5,259,289,966 5,306,367,226 5,353,328,804 5,400,174,035 5,446,902,244 5,493,512,753 5,540,004,874 5,586,377,915 5,632,631,173 5,678,763,943 5,757,974,129
17,704,962,473 18,311,531,859 18,479,255,431 18,646,573,517 18,813,483,800 18,979,983,941 19,146,071,577 19,311,744,320 19,476,999,761 19,641,835,464 19,806,248,970 19,970,237,796 20,133,799,433 20,414,635,548
5,311,488,742 5,493,459,558 5,543,776,629 5,593,972,055 5,644,045,140 5,693,995,182 5,743,821,473 5,793,523,296 5,843,099,928 5,892,550,639 5,941,874,691 5,991,071,339 6,040,139,830 6,124,390,664
12,393,473,731 12,818,072,301 12,935,478,802 13,052,601,462 13,169,438,660 13,285,988,759 13,402,250,104 13,518,221,024 13,633,899,833 13,749,284,825 13,864,374,279 13,979,166,457 14,093,659,603 14,290,244,883
14,665,757,734 15,090,356,304 15,207,762,804 15,324,885,465 15,441,722,663 15,558,272,762 15,674,534,107 15,790,505,027 15,906,183,836 16,021,568,828 16,136,658,282 16,251,450,460 16,365,943,606 16,562,528,886
142,792,457,854 157,882,814,158 173,090,576,963 188,415,462,427 203,857,185,090 219,415,457,852 235,089,991,958 250,880,496,986 266,786,680,821 282,808,249,649 298,944,907,931 315,196,358,391 331,562,301,996 348,124,830,883
36.51% 33.56% 30.86% 28.38% 26.09% 23.99% 22.06% 20.28% 18.65% 17.14% 15.76% 14.49% 13.33% 12.25%
5,353,744,826 5,065,030,740 4,693,289,582 4,348,492,134 4,028,715,781 3,732,172,365 3,457,199,034 3,202,249,689 2,965,886,994 2,746,774,911 2,543,671,737 2,355,423,592 2,180,958,354 2,029,375,445
83,162,352,352 88,227,383,093 92,920,672,675 97,269,164,809 101,297,880,590 105,030,052,955 108,487,251,989 111,689,501,678 114,655,388,672 117,402,163,583 119,945,835,320 122,301,258,911 124,482,217,265 126,511,592,710
50.57% 50.81% 50.83% 50.84% 50.86% 50.87% 50.88% 50.89% 50.89% 50.90% 50.91% 50.91% 50.91% 51.21%
55.66% 57.57% 58.10% 58.62% 59.15% 59.67% 60.19% 60.72% 61.23% 61.75% 62.27% 62.79% 63.30% 64.18%
31.17% 32.23% 32.53% 32.82% 33.12% 33.41% 33.70% 34.00% 34.29% 34.58% 34.87% 35.15% 35.44% 35.94%
NHÀ HÀNG DẠ LAN EVENT LÊ HOÀN - TP.THANH HÓA - TỈNH THANH HÓA
Bảng 1:
Bảng Thông số
1. Tổng mức đầu tư Đ 22,213,839,000
2. Cơ cấu nguồn vốn 22,213,839,000
- Vốn tự có, huy động khác 8,213,839,000 37.0%
- Vốn vay 14,000,000,000 63%
Công suất tổ chức sự kiến 500 người/ngày
Số lượng ngày khai thác trong năm 140 ngày, giá 300.000 đ/người
Doanh thu khách ăn 21,000,000,000
Công suất khách điểm tâm + café: 202 người/ngày
Số lượng ngày khai thác trong năm 360 ngày, giá 55.000 đ/người
Doanh thu điểm tâm + café 4,000,000,000
- Doanh thu bán hàng 25,000,000,000
- Mức tăng doanh thu %/năm 3%
- Doanh thu khác: đ/tháng 20,000,000

đ/tháng 150,000,000
- Số lượng nhân viên quản lý, vận hành người 100
48%
- Chi phí BHXH, BHYT Chi phí lương 19.00%
80% lao động
hiểm xã hội
38% 0.0003 #REF!

53899.1733
26,787.4384
%/năm 5%
- Mức tăng biến động giá cả vật tư đầu
vào hàng năm
0
- Nhu cầuvay vốn LĐ tối thiểu % Doanh thu 30% 4
- Thuế VAT 10%
- Thuế TNDN 22%
- Khả năng tăng/giảm giá bán 0.0%
- NPV 28,565,622,581
- IRR 19.87%
Bảng 2:
Đơn vị: đ
Chỉ tiêu 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 11.00 12.00
- Doanh thu 15,240,000,000 15,990,000,000 16,740,000,000 17,490,000,000 18,240,000,000 18,990,000,000 19,740,000,000 20,490,000,000 21,240,000,000 21,990,000,000 22,740,000,000 23,490,000,000
Doanh thu 15,240,000,000 15,990,000,000 16,740,000,000 17,490,000,000 18,240,000,000 18,990,000,000 19,740,000,000 20,490,000,000 21,240,000,000 21,990,000,000 22,740,000,000 23,490,000,000
Thuế VAT (10%) 1,385,454,545 1,453,636,364 1,521,818,182 1,590,000,000 1,658,181,818 1,726,363,636 1,794,545,455 1,862,727,273 1,930,909,091 1,999,090,909 2,067,272,727 2,135,454,545
Bảng 3:
Chỉ tiêu 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 11.00 12.00
Chi phí hoạt động

1,800,000,000 1,890,000,000 1,984,500,000 2,083,725,000 2,187,911,250 2,297,306,813 2,412,172,153 2,532,780,761 2,659,419,799 2,792,390,789 2,932,010,328 3,078,610,845
60,000,000 63,000,000 66,150,000 69,457,500 72,930,375 76,576,894 80,405,738 84,426,025 88,647,327 93,079,693 97,733,678 102,620,361
60,000,000 63,000,000 66,150,000 69,457,500 72,930,375 76,576,894 80,405,738 84,426,025 88,647,327 93,079,693 97,733,678 102,620,361
4,800,000,000 5,040,000,000 5,292,000,000 5,556,600,000 5,834,430,000 6,126,151,500 6,432,459,075 6,754,082,029 7,091,786,130 7,446,375,437 7,818,694,209 8,209,628,919
được tham gia bảo hiểm) 729,600,000 766,080,000 804,384,000 844,603,200 886,833,360 931,175,028 977,733,779 1,026,620,468 1,077,951,492 1,131,849,066 1,188,441,520 1,247,863,596
130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 130,000,000 300,000,000 315,000,000
692,727,273 726,818,182 760,909,091 795,000,000 829,090,909 863,181,818 897,272,727 931,363,636 965,454,545 999,545,455 1,033,636,364 1,067,727,273
138,545,455 145,363,636 152,181,818 159,000,000 165,818,182 172,636,364 179,454,545 186,272,727 193,090,909 199,909,091 206,727,273 213,545,455
38,385,514 36,786,117 35,186,721 33,587,325 31,987,928 30,388,532 28,789,135 27,189,739 25,590,343 23,990,946 22,391,550 20,792,153
- Chi phí khác
692,727,273 763,159,091 837,000,000 914,250,000 994,909,091 1,078,977,273 1,166,454,545 1,257,340,909 1,351,636,364 1,449,340,909 1,033,636,364 1,067,727,273
9,141,985,514 9,624,207,026 10,128,461,630 10,655,680,525 11,206,841,470 11,782,971,114 12,385,147,438 13,014,502,320 13,672,224,235 14,359,561,078 14,731,004,961 15,426,136,236
Thuế VAT được khấu trừ 3,165,805,013 3,352,842,751 3,547,343,300 3,749,524,841 3,959,616,464 4,177,858,715 4,404,504,167 4,639,818,021 4,884,078,739 5,137,578,705 4,930,790,212 5,139,676,110
Bảng 4
LỊCH KHẤU HAO
I/ Khấu hao
- Nguyên giá 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000
- Khấu hao trong kỳ 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560
- Khấu hao luỹ kế 888,553,560 1,777,107,120 2,665,660,680 3,554,214,240 4,442,767,800 5,331,321,360 6,219,874,920 7,108,428,480 7,996,982,040 8,885,535,600 9,774,089,160 10,662,642,720
Bảng 5
Đơn vị: đ
CHỈ TIÊU Năm 1 Năm 2 Năm 3 Năm 4 Năm 5
- Dư nợ đầu kỳ 14,000,000,000 11,200,000,000 8,650,000,000 5,950,000,000 3,050,000,000
- Vay trong kỳ
- Trả nợ gốc trong kỳ 2,800,000,000 2,550,000,000 2,700,000,000 2,900,000,000 3,050,000,000
- Dư nợ cuối kỳ 11,200,000,000 8,650,000,000 5,950,000,000 3,050,000,000 0
- Lãi vay trong kỳ 1,260,000,000 992,500,000 730,000,000 450,000,000 152,500,000

Bảng 6

Đơn vị: đ
- Dư nợ đầu kỳ 0 1,172,096,550 1,226,192,306 1,279,905,325 1,333,219,309 1,386,117,148 1,438,580,876 1,490,591,628 1,542,129,596 1,593,173,982 1,649,483,251 1,700,397,729
- Vay trong kỳ 4,470,534,299 4,688,386,198 4,904,769,225 5,119,621,298 5,332,877,235 5,544,468,592 5,754,323,504 5,962,366,512 6,168,518,384 6,372,695,928 6,597,933,003 6,801,590,918
- Trả nợ trong kỳ 3,298,437,750 4,634,290,442 4,851,056,206 5,066,307,314 5,279,979,396 5,492,004,864 5,702,312,752 5,910,828,544 6,117,473,998 6,316,386,659 6,547,018,524 6,751,194,548
- Dư nợ cuối kỳ 1,172,096,550 1,226,192,306 1,279,905,325 1,333,219,309 1,386,117,148 1,438,580,876 1,490,591,628 1,542,129,596 1,593,173,982 1,649,483,251 1,700,397,729 1,750,794,099
- Lãi vay trong kỳ 41,023,379 83,940,110 87,713,417 91,459,362 95,176,776 98,864,431 102,521,038 106,145,243 109,735,625 113,493,003 117,245,834 120,791,714
Bảng 7
Đơn vị: đ
- Nhu cầu tiền mặt tối thiểu 1,039,090,909 1,090,227,273 1,141,363,636 1,192,500,000 1,243,636,364 1,294,772,727 1,345,909,091 1,397,045,455 1,448,181,818 1,499,318,182 1,550,454,545 1,601,590,909
- Nhu cầu vốn lưu động 1,117,633,575 1,172,096,550 1,226,192,306 1,279,905,325 1,333,219,309 1,386,117,148 1,438,580,876 1,490,591,628 1,542,129,596 1,593,173,982 1,649,483,251 1,700,397,729
Bảng 8
Đơn vị: đ
1/ Doanh thu thuần 13,854,545,455 14,536,363,636 15,218,181,818 15,900,000,000 16,581,818,182 17,263,636,364 17,945,454,545 18,627,272,727 19,309,090,909 19,990,909,091 20,672,727,273
3/ Khấu hao 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560
4/ L nhuận trước thuế và lãi vay =1-2-3 6,989,811,393 7,376,445,801 7,748,509,928 8,105,290,756 8,446,039,615 8,769,970,404 9,076,257,714 9,364,034,868 9,632,391,853 9,880,373,157 9,983,958,963
5/ Lãi vay VCĐ và VLĐ 1,301,023,379 1,076,440,110 817,713,417 541,459,362 247,676,776 98,864,431 102,521,038 106,145,243 109,735,625 113,493,003 117,245,834
6/ Lợi nhuận trước thuế =4-5 5,688,788,014 6,300,005,691 6,930,796,511 7,563,831,394 8,198,362,839 8,671,105,973 8,973,736,677 9,257,889,625 9,522,656,228 9,766,880,154 9,866,713,129
7/ Lợi nhuận chịu thuế =(6) 5,688,788,014 6,300,005,691 6,930,796,511 7,563,831,394 8,198,362,839 8,671,105,973 8,973,736,677 9,257,889,625 9,522,656,228 9,766,880,154 9,866,713,129
8/ Thuế thu nhập doanh nghiệp = 7 x TS 1,251,533,363 1,386,001,252 1,524,775,232 1,664,042,907 1,803,639,825 1,907,643,314 1,974,222,069 2,036,735,718 2,094,984,370 2,148,713,634 2,170,676,888
9/ Lợi nhuận sau thuế =7-8 4,437,254,651 4,914,004,439 5,406,021,279 5,899,788,487 6,394,723,015 6,763,462,659 6,999,514,608 7,221,153,908 7,427,671,858 7,618,166,520 7,696,036,241
10/ Lợi nhuận để lại DN (30%) 1,331,176,395 1,474,201,332 1,621,806,384 1,769,936,546 1,918,416,904 2,029,038,798 2,099,854,382 2,166,346,172 2,228,301,557 2,285,449,956 2,308,810,872
11/ Lợi nhuận để trả nợ (70%) 3,106,078,256 3,439,803,107 3,784,214,895 4,129,851,941 4,476,306,110 4,734,423,861 4,899,660,225 5,054,807,735 5,199,370,300 5,332,716,564 5,387,225,368
- Luỹ kế dòng tiền 5,254,631,816 10,575,488,483 15,978,256,938 21,446,662,439 26,964,022,110 32,586,999,531 38,375,213,316 44,318,574,612 50,406,498,472 56,627,768,596 62,903,547,525
- Tỷ lệ chiết khấu 9.26% 91.52% 83.77% 76.67% 70.17% 64.22% 58.78% 53.80% 49.24% 45.06% 41.24% 37.75%
- LN trước thuế/DT 41.06% 43.34% 45.54% 47.57% 49.44% 50.23% 50.01% 49.70% 49.32% 48.86% 47.73%
-LN sau thuế/vốn tự có (ROE) 54.02% 59.83% 65.82% 71.83% 77.85% 82.34% 85.22% 87.91% 90.43% 92.75% 93.70%
- LN sau thuế/Tổng VĐT (ROI) 19.98% 22.12% 24.34% 26.56% 28.79% 30.45% 31.51% 32.51% 33.44% 34.29% 34.65%
-NPV 28,565,622,581
-IRR 19.87%
Bảng 9
Đơn vị: đ
1/ Nguồn trả nợ 3,994,631,816 2,608,455,114 2,780,661,008 2,953,479,531 3,126,706,615 3,255,765,491 3,338,383,673 3,415,957,428 3,488,238,710 3,554,911,842
- Khấu hao cơ bản Bảng 3 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560
- LN sau thuế để trả nợ (70%) Bảng 6 3,106,078,256 1,719,901,554 1,892,107,448 2,064,925,971 2,238,153,055 2,367,211,931 2,449,830,113 2,527,403,868 2,599,685,150 2,666,358,282
2/ Dự kiến trả nợ hàng năm 3,994,631,816 2,608,455,114 2,780,661,008 2,953,479,531 3,126,706,615 3,255,765,491 3,338,383,673 3,415,957,428 3,488,238,710 3,554,911,842
3/ Cân đối trả nợ 0 0 0 0 0 0 0 0 0 0
Trả nợ gốc Ngân hàng TMCP ĐT&PT TH 2,800,000,000 2,550,000,000 2,700,000,000 2,900,000,000 3,050,000,000 0 0 0 0 0
Hoàn vốn đầu tư của DN 1,194,631,816 58,455,114 80,661,008 53,479,531 76,706,615 3,255,765,491 3,338,383,673 3,415,957,428 3,488,238,710 3,554,911,842
Bảng 10

Đơn vị: 1000đ
I/ Định phí 7,024,285,514 7,034,666,117 7,064,020,721 7,090,548,025 7,114,981,663 7,300,591,954 7,655,687,728 8,028,618,261 8,420,275,291 8,831,595,142
1/ Chi phí điện, nước 1,800,000,000 1,890,000,000 1,984,500,000 2,083,725,000 2,187,911,250 2,297,306,813 2,412,172,153 2,532,780,761 2,659,419,799 2,792,390,789
4/ Lãi vay trung dài hạn 1,260,000,000 992,500,000 730,000,000 450,000,000 152,500,000 0 0 0 0 0
5/Chi phí nhân công 5,529,600,000 5,806,080,000 6,096,384,000 6,401,203,200 6,721,263,360 7,057,326,528 7,410,192,854 7,780,702,497 8,169,737,622 8,578,224,503
6/ Chi phí bảo hiểm 44,685,514 43,086,117 41,486,721 39,887,325 38,287,928 36,688,532 35,089,135 33,489,739 31,890,343 30,290,946
II/ Biến phí 1,461,024,793 1,565,962,810 1,674,000,000 1,785,136,364 1,899,371,901 2,016,706,612 2,137,140,496 2,260,673,554 2,387,305,785 2,517,037,190
692,727,273 726,818,182 760,909,091 795,000,000 829,090,909 863,181,818 897,272,727 931,363,636 965,454,545 999,545,455
138,545,455 145,363,636 152,181,818 159,000,000 165,818,182 172,636,364 179,454,545 186,272,727 193,090,909 199,909,091
- Chi phí khác
629,752,066 693,780,992 760,909,091 831,136,364 904,462,810 980,888,430 1,060,413,223 1,143,037,190 1,228,760,331 1,317,582,645
III/ Tổng chi phí 8,485,310,307 8,600,628,927 8,738,020,721 8,875,684,388 9,014,353,564 9,317,298,565 9,792,828,224 10,289,291,815 10,807,581,076 11,348,632,332

năm phân tích)
VI/ Công suất hoà vốn (được so sánh

34.01% 34.17% 34.42% 34.66% 34.89% 35.91% 37.77% 39.73% 41.80% 43.97%
với công suất tối đa)
Bảng 11
Phuơng án cơ sở 0% 10% -6% 3% 5% 10%
NPV 28,565,622,581
IRR 19.87%
Phuơng án cơ sở 0% -50% -15% 3% 5% 10%

NPV 28,565,622,581 (empty)
IRR 19.87%
13.00 14.00 15.00 16.00 17.00 18.00 19.00 20.00 21.00 22.00 23.00 24.00 25.00
96% 99% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
24,240,000,000 24,990,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000
24,240,000,000 24,990,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000 25,240,000,000
2,203,636,364 2,271,818,182 2,294,545,455 2,294,545,455 2,294,545,455 2,294,545,455 2,294,545,455 2,294,545,455 2,294,545,455 2,294,545,455 2,294,545,455 2,294,545,455 2,294,545,455
22,036,363,636 22,718,181,818 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545
13.00 14.00 15.00 16.00 17.00 18.00 19.00 20.00 21.00 22.00 23.00 24.00 25.00
3,232,541,387 3,394,168,456 3,563,876,879 3,742,070,723 3,929,174,259 4,125,632,972 4,331,914,621 4,548,510,352 4,775,935,869 5,014,732,663 5,265,469,296 5,528,742,761 5,805,179,899
107,751,380 113,138,949 118,795,896 124,735,691 130,972,475 137,521,099 144,397,154 151,617,012 159,197,862 167,157,755 175,515,643 184,291,425 193,505,997
107,751,380 113,138,949 118,795,896 124,735,691 130,972,475 137,521,099 144,397,154 151,617,012 159,197,862 167,157,755 175,515,643 184,291,425 193,505,997
8,620,110,365 9,051,115,883 9,503,671,677 9,978,855,261 10,477,798,024 11,001,687,925 11,551,772,322 12,129,360,938 12,735,828,985 13,372,620,434 14,041,251,456 14,743,314,028 15,480,479,730
1,310,256,775 1,375,769,614 1,444,558,095 1,516,786,000 1,592,625,300 1,672,256,565 1,755,869,393 1,843,662,863 1,935,846,006 2,032,638,306 2,134,270,221 2,240,983,732 2,353,032,919
330,750,000 347,287,500 364,651,875 382,884,469 402,028,692 422,130,127 443,236,633 465,398,465 488,668,388 513,101,807 538,756,898 565,694,743 593,979,480
1,101,818,182 1,135,909,091 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727
220,363,636 227,181,818 229,454,545 229,454,545 229,454,545 229,454,545 229,454,545 229,454,545 229,454,545 229,454,545 229,454,545 229,454,545 229,454,545
19,192,757 17,593,360 15,993,964 14,394,568 12,795,171 11,195,775 9,596,378 7,996,982 6,397,586 4,798,189 3,198,793 1,599,396 0
1,101,818,182 1,135,909,091 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727 1,147,272,727
16,152,354,043 16,911,212,711 17,654,344,282 18,408,462,402 19,200,366,397 20,031,945,562 20,905,183,655 21,822,163,622 22,785,072,558 23,796,206,910 24,857,977,950 25,972,917,511 27,143,684,021
5,355,669,912 5,579,127,012 5,764,966,032 5,936,306,066 6,116,285,801 6,305,337,223 6,503,913,916 6,712,492,143 6,931,571,981 7,161,678,512 7,403,363,068 7,657,204,553 7,923,810,811
10,796,684,132 11,332,085,699 11,889,378,250 12,472,156,336 13,084,080,596 13,726,608,339 14,401,269,739 15,109,671,479 15,853,500,577 16,634,528,398 17,454,614,882 18,315,712,959 19,219,873,210
22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000 22,213,839,000
888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560
11,551,196,280 12,439,749,840 13,328,303,400 14,216,856,960 15,105,410,520 15,993,964,080 16,882,517,640 17,771,071,200 18,659,624,760 19,548,178,320 20,436,731,880 21,325,285,440 22,213,839,000
10,662,642,720 9,774,089,160 8,885,535,600 7,996,982,040 7,108,428,480 6,219,874,920 5,331,321,360 4,442,767,800 3,554,214,240 2,665,660,680 1,777,107,120 888,553,560 0
1,750,794,099 1,800,646,455 1,809,094,262 1,796,525,627 1,783,327,227 1,769,467,574 1,754,913,606 1,739,630,606 1,723,582,124 1,706,729,885 1,689,033,701 1,670,451,375 1,650,938,600
7,003,176,397 7,202,585,819 7,236,377,048 7,186,102,507 7,133,308,907 7,077,870,296 7,019,654,423 6,958,522,425 6,894,328,496 6,826,919,539 6,756,134,803 6,681,805,499 6,603,754,399
6,953,324,042 7,194,138,012 7,248,945,683 7,199,300,906 7,147,168,560 7,092,424,264 7,034,937,422 6,974,570,907 6,911,180,735 6,844,615,723 6,774,717,129 6,701,318,274 8,254,692,998
1,800,646,455 1,809,094,262 1,796,525,627 1,783,327,227 1,769,467,574 1,754,913,606 1,739,630,606 1,723,582,124 1,706,729,885 1,689,033,701 1,670,451,375 1,650,938,600 0
124,300,419 126,340,925 126,196,696 125,294,850 124,347,818 123,353,341 122,309,047 121,212,446 120,060,920 118,851,725 117,581,978 116,248,649 57,782,851
1,652,727,273 1,703,863,636 1,720,909,091 1,720,909,091 1,720,909,091 1,720,909,091 1,720,909,091 1,720,909,091 1,720,909,091 1,720,909,091 1,720,909,091 1,720,909,091 1,720,909,091
367,272,727 378,636,364 382,424,242 382,424,242 382,424,242 382,424,242 382,424,242 382,424,242 382,424,242 382,424,242 382,424,242 382,424,242 382,424,242
269,205,901 281,853,545 294,239,071 306,807,707 320,006,107 333,865,759 348,419,728 363,702,727 379,751,209 396,603,449 414,299,632 432,881,959 452,394,734
1,750,794,099 1,800,646,455 1,809,094,262 1,796,525,627 1,783,327,227 1,769,467,574 1,754,913,606 1,739,630,606 1,723,582,124 1,706,729,885 1,689,033,701 1,670,451,375 1,650,938,600
49,852,356 8,447,807 -12,568,635 -13,198,400 -13,859,653 -14,553,968 -15,282,999 -16,048,482 -16,852,239 -17,696,184 -18,582,326 -19,512,775 -1,650,938,600
21,354,545,455 22,036,363,636 22,718,181,818 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545 22,945,454,545
10,286,460,126 10,796,684,132 11,332,085,699 11,889,378,250 12,472,156,336 13,084,080,596 13,726,608,339 14,401,269,739 15,109,671,479 15,853,500,577 16,634,528,398 17,454,614,882 18,315,712,959 19,219,873,210
888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560 888,553,560
10,179,531,769 10,351,125,945 10,497,542,560 10,167,522,735 9,584,744,649 8,972,820,389 8,330,292,646 7,655,631,246 6,947,229,506 6,203,400,409 5,422,372,587 4,602,286,104 3,741,188,027 2,837,027,776
120,791,714 124,300,419 126,340,925 126,196,696 125,294,850 124,347,818 123,353,341 122,309,047 121,212,446 120,060,920 118,851,725 117,581,978 116,248,649 57,782,851
10,058,740,055 10,226,825,525 10,371,201,634 10,041,326,039 9,459,449,799 8,848,472,571 8,206,939,305 7,533,322,199 6,826,017,060 6,083,339,489 5,303,520,861 4,484,704,126 3,624,939,378 2,779,244,925
10,058,740,055 10,226,825,525 10,371,201,634 10,041,326,039 9,459,449,799 8,848,472,571 8,206,939,305 7,533,322,199 6,826,017,060 6,083,339,489 5,303,520,861 4,484,704,126 3,624,939,378 2,779,244,925
2,212,922,812 2,249,901,616 2,281,664,360 2,209,091,729 2,081,078,956 1,946,663,966 1,805,526,647 1,657,330,884 1,501,723,753 1,338,334,687 1,166,774,590 986,634,908 797,486,663 611,433,883
7,845,817,243 7,976,923,910 8,089,537,275 7,832,234,310 7,378,370,844 6,901,808,606 6,401,412,658 5,875,991,315 5,324,293,307 4,745,004,801 4,136,746,272 3,498,069,219 2,827,452,715 2,167,811,041
2,353,745,173 2,393,077,173 2,426,861,182 2,349,670,293 2,213,511,253 2,070,542,582 1,920,423,797 1,762,797,395 1,597,287,992 1,423,501,440 1,241,023,882 1,049,420,766 848,235,814 650,343,312
5,492,072,070 5,583,846,737 5,662,676,092 5,482,564,017 5,164,859,590 4,831,266,024 4,480,988,861 4,113,193,921 3,727,005,315 3,321,503,361 2,895,722,390 2,448,648,453 1,979,216,900 1,517,467,729
6,380,625,630 6,472,400,297 6,551,229,652 6,371,117,577 6,053,413,150 5,719,819,584 5,369,542,421 5,001,747,481 4,615,558,875 4,210,056,921 3,784,275,950 3,337,202,013 2,867,770,460 2,406,021,289
69,284,173,155 75,756,573,452 82,307,803,104 88,678,920,681 94,732,333,832 100,452,153,416 105,821,695,836 110,823,443,317 115,439,002,192 119,649,059,113 123,433,335,063 126,770,537,076 129,638,307,536 132,044,328,825
34.55% 31.62% 28.94% 26.49% 24.24% 22.19% 20.31% 18.59% 17.01% 15.57% 14.25% 13.04% 11.94% 10.93%
2,204,480,334 2,046,657,860 1,896,005,602 1,687,599,259 1,467,543,340 1,269,140,970 1,090,439,877 929,657,812 785,167,961 655,485,601 539,255,893 435,242,717 342,318,458 262,858,672
40,017,400,041 42,064,057,902 43,960,063,504 45,647,662,763 47,115,206,103 48,384,347,072 49,474,786,949 50,404,444,762 51,189,612,723 51,845,098,324 52,384,354,217 52,819,596,935 53,161,915,392 53,424,774,064
47.10% 46.41% 45.65% 43.76% 41.23% 38.56% 35.77% 32.83% 29.75% 26.51% 23.11% 19.55% 15.80% 12.11%
95.52% 97.12% 98.49% 95.35% 89.83% 84.03% 77.93% 71.54% 64.82% 57.77% 50.36% 42.59% 34.42% 26.39%
35.32% 35.91% 36.42% 35.26% 33.22% 31.07% 28.82% 26.45% 23.97% 21.36% 18.62% 15.75% 12.73% 9.76%
TÒA NHÀ 175 TRẦN PHÚ - P.BA ĐÌNH - TP.THANH HÓA - TỈNH THANH HÓA
Bảng 1:
Bảng Thông số
1. Tổng mức đầu tư Đ 37,352,000,000
2. Cơ cấu nguồn vốn 37,352,000,000
- Vốn tự có, huy động khác 27,352,000,000 73.2%
- Vốn vay 10,000,000,000 26.8%
- Diện tích cho thuê m2 3,395
- Giá cho thuê bình quân đ/m2/tháng 170,000
- Mức tăng giá bán %/năm 5%
đ/tháng 30,000,000
- Doanh thu khác (từ hoạt động cho thuê
vị trí treo biển quảng cáo, dịch vụ)
đ/tháng 50,000,000
- Số lượng nhân viên quản lý, vận hành người 26
48%
- Chi phí BHXH, BHYT Chi phí lương 19.00%
70% lao động
hiểm xã hội
38% 0.0003 #REF!

53899.1733
26,787.4384
%/năm 5%
- Mức tăng biến động giá cả vật tư đầu
vào hàng năm
0
- Nhu cầu tiền mặt tối thiểu % Doanh thu 10% 3
- Thuế VAT 10%
- Thuế TNDN 22%
- Khả năng tăng/giảm giá thuê 0.0%
- NPV 20,594,111,710
- IRR 11.98%
Bảng 2:
Đơn vị: đ
Chỉ tiêu 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 11.00 12.00
- Doanh thu 3,822,900,000 5,450,463,000 7,216,542,000 8,324,670,000 8,670,960,000 9,017,250,000 9,363,540,000 9,709,830,000 10,056,120,000 10,402,410,000 10,748,700,000 11,094,990,000
Doanh thu 3,822,900,000 5,450,463,000 7,216,542,000 8,324,670,000 8,670,960,000 9,017,250,000 9,363,540,000 9,709,830,000 10,056,120,000 10,402,410,000 10,748,700,000 11,094,990,000
Thuế VAT (10%) 347,536,364 495,496,636 656,049,273 756,788,182 788,269,091 819,750,000 851,230,909 882,711,818 914,192,727 945,673,636 977,154,545 1,008,635,455
Bảng 3:
Chỉ tiêu 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 11.00 12.00
Chi phí hoạt động

600,000,000 630,000,000 661,500,000 694,575,000 729,303,750 765,768,938 804,057,384 844,260,254 886,473,266 930,796,930 977,336,776 1,026,203,615
36,000,000 37,800,000 39,690,000 41,674,500 43,758,225 45,946,136 48,243,443 50,655,615 53,188,396 55,847,816 58,640,207 61,572,217
24,000,000 25,200,000 26,460,000 27,783,000 29,172,150 30,630,758 32,162,295 33,770,410 35,458,931 37,231,877 39,093,471 41,048,145
1,248,000,000 1,310,400,000 1,375,920,000 1,444,716,000 1,516,951,800 1,592,799,390 1,672,439,360 1,756,061,327 1,843,864,394 1,936,057,614 2,032,860,494 2,134,503,519
được tham gia bảo hiểm) 165,984,000 174,283,200 182,997,360 192,147,228 201,754,589 211,842,319 222,434,435 233,556,157 245,233,964 257,495,663 270,370,446 283,888,968
270,000,000 270,000,000 270,000,000 270,000,000 270,000,000 270,000,000 270,000,000 270,000,000 270,000,000 270,000,000 300,000,000 315,000,000
173,768,182 247,748,318 328,024,636 378,394,091 394,134,545 409,875,000 425,615,455 441,355,909 457,096,364 472,836,818 488,577,273 504,317,727
34,753,636 49,549,664 65,604,927 75,678,818 78,826,909 81,975,000 85,123,091 88,271,182 91,419,273 94,567,364 97,715,455 100,863,545
64,544,256 61,854,912 59,165,568 56,476,224 53,786,880 51,097,536 48,408,192 45,718,848 43,029,504 40,340,160 37,650,816 34,961,472
- Chi phí khác
69,507,273 104,054,294 144,330,840 174,061,282 189,184,582 204,937,500 221,320,036 238,332,191 255,973,964 274,245,355 195,430,909 201,727,091
2,686,557,347 2,910,890,387 3,153,693,332 3,355,506,143 3,506,873,431 3,664,872,576 3,829,803,691 4,001,981,893 4,181,738,055 4,369,419,595 4,497,675,846 4,704,086,299
Thuế VAT được khấu trừ 911,430,315 1,051,097,443 1,204,341,792 1,316,948,104 1,380,151,856 1,445,664,425 1,513,572,633 1,583,967,644 1,656,945,179 1,732,605,744 1,722,222,642 1,791,539,829
Bảng 4
LỊCH KHẤU HAO
I/ Khấu hao
- Nguyên giá 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000
- Khấu hao trong kỳ 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000
- Khấu hao luỹ kế 1,494,080,000 2,988,160,000 4,482,240,000 5,976,320,000 7,470,400,000 8,964,480,000 10,458,560,000 11,952,640,000 13,446,720,000 14,940,800,000 16,434,880,000 17,928,960,000
Bảng 5
Đơn vị: đ
CHỈ TIÊU Năm 1 Năm 2 Năm 3 Năm 4 Năm 5 Năm 6 Năm 7 Năm 8
- Dư nợ đầu kỳ 10,000,000,000 9,300,000,000 8,600,000,000 7,100,000,000 5,600,000,000 4,100,000,000 2,600,000,000 1,100,000,000
- Vay trong kỳ
- Trả nợ gốc trong kỳ 700,000,000 700,000,000 1,500,000,000 1,500,000,000 1,500,000,000 1,500,000,000 1,500,000,000 1,100,000,000
- Dư nợ cuối kỳ 9,300,000,000 8,600,000,000 7,100,000,000 5,600,000,000 4,100,000,000 2,600,000,000 1,100,000,000 0
- Lãi vay trong kỳ 965,000,000 895,000,000 785,000,000 635,000,000 485,000,000 335,000,000 185,000,000 55,000,000
Bảng 6

Đơn vị: đ
- Dư nợ đầu kỳ 0 199,233,478 275,463,081 322,468,989 335,686,655 348,793,790 361,785,393 374,656,211 387,400,729 400,013,158 413,616,009 425,916,289
- Vay trong kỳ 386,976,678 597,700,435 826,389,243 967,406,966 1,007,059,965 1,046,381,371 1,085,356,179 1,123,968,633 1,162,202,188 1,200,039,475 1,240,848,026 1,277,748,867
- Trả nợ trong kỳ 187,743,200 521,470,833 779,383,335 954,189,299 993,952,829 1,033,389,769 1,072,485,361 1,111,224,114 1,149,589,759 1,186,436,624 1,228,547,746 1,265,601,849
- Dư nợ cuối kỳ 199,233,478 275,463,081 322,468,989 335,686,655 348,793,790 361,785,393 374,656,211 387,400,729 400,013,158 413,616,009 425,916,289 438,063,307
- Lãi vay trong kỳ 6,973,172 16,614,380 20,927,622 23,035,448 23,956,816 24,870,271 25,775,456 26,671,993 27,559,486 28,477,021 29,383,630 30,239,286
Bảng 7
Đơn vị: đ
- Nhu cầu tiền mặt tối thiểu 115,845,455 165,165,545 218,683,091 252,262,727 262,756,364 273,250,000 283,743,636 294,237,273 304,730,909 315,224,545 325,718,182 336,211,818
- Nhu cầu vốn lưu động 128,992,226 199,233,478 275,463,081 322,468,989 335,686,655 348,793,790 361,785,393 374,656,211 387,400,729 400,013,158 413,616,009 425,916,289
Bảng 8
Đơn vị: đ
1/ Doanh thu thuần 3,475,363,636 4,954,966,364 6,560,492,727 7,567,881,818 7,882,690,909 8,197,500,000 8,512,309,091 8,827,118,182 9,141,927,273 9,456,736,364 9,771,545,455
3/ Khấu hao 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000
4/ L nhuận trước thuế và lãi vay =1-2-3 206,156,605 1,601,093,419 3,117,061,188 4,035,243,780 4,261,889,334 4,484,211,849 4,701,998,033 4,915,023,933 5,123,054,397 5,325,842,513 5,502,012,250
5/ Lãi vay VCĐ và VLĐ 971,973,172 911,614,380 805,927,622 658,035,448 508,956,816 359,870,271 210,775,456 81,671,993 27,559,486 28,477,021 29,383,630
6/ Lợi nhuận trước thuế =4-5 -765,816,567 689,479,040 2,311,133,566 3,377,208,332 3,752,932,519 4,124,341,577 4,491,222,577 4,833,351,940 5,095,494,911 5,297,365,492 5,472,628,620
7/ Lợi nhuận chịu thuế =(6) -765,816,567 689,479,040 2,311,133,566 3,377,208,332 3,752,932,519 4,124,341,577 4,491,222,577 4,833,351,940 5,095,494,911 5,297,365,492 5,472,628,620
8/ Thuế thu nhập doanh nghiệp = 7 x TS 0 151,685,389 508,449,384 742,985,833 825,645,154 907,355,147 988,068,967 1,063,337,427 1,121,008,880 1,165,420,408 1,203,978,296
9/ Lợi nhuận sau thuế =7-8 -765,816,567 537,793,651 1,802,684,181 2,634,222,499 2,927,287,364 3,216,986,430 3,503,153,610 3,770,014,514 3,974,486,030 4,131,945,084 4,268,650,324
10/ Lợi nhuận để lại DN (30%) -229,744,970 161,338,095 540,805,254 790,266,750 878,186,209 965,095,929 1,050,946,083 1,131,004,354 1,192,345,809 1,239,583,525 1,280,595,097
11/ Lợi nhuận để trả nợ (70%) -536,071,597 376,455,556 1,261,878,927 1,843,955,749 2,049,101,155 2,251,890,501 2,452,207,527 2,639,010,159 2,782,140,221 2,892,361,559 2,988,055,227
- Luỹ kế dòng tiền 1,693,263,433 4,620,137,084 8,701,901,265 13,465,203,764 18,371,571,129 23,417,637,559 28,599,871,169 33,918,965,683 39,387,531,713 45,013,556,797 50,776,287,121
- Tỷ lệ chiết khấu 7.07% 93.40% 87.23% 81.47% 76.09% 71.06% 66.37% 61.99% 57.89% 54.07% 50.50% 47.16%
- LN trước thuế/DT -22.04% 13.91% 35.23% 44.63% 47.61% 50.31% 52.76% 54.76% 55.74% 56.02% 56.01%
-LN sau thuế/vốn tự có (ROE) -2.80% 1.97% 6.59% 9.63% 10.70% 11.76% 12.81% 13.78% 14.53% 15.11% 15.61%
- LN sau thuế/Tổng VĐT (ROI) -2.05% 1.44% 4.83% 7.05% 7.84% 8.61% 9.38% 10.09% 10.64% 11.06% 11.43%
-NPV 20,594,111,710
-IRR 11.98%
Bảng 9
Đơn vị: đ
1/ Nguồn trả nợ 958,008,403 1,682,307,778 2,125,019,463 2,416,057,875 2,518,630,578 2,620,025,251 2,720,183,764 2,813,585,080 2,885,150,111 2,940,260,779
- Khấu hao cơ bản Bảng 3 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000
- LN sau thuế để trả nợ (70%) Bảng 6 -536,071,597 188,227,778 630,939,463 921,977,875 1,024,550,578 1,125,945,251 1,226,103,764 1,319,505,080 1,391,070,111 1,446,180,779
2/ Dự kiến trả nợ hàng năm 958,008,403 1,682,307,778 2,125,019,463 2,416,057,875 2,518,630,578 2,620,025,251 2,720,183,764 2,813,585,080 2,885,150,111 2,940,260,779
3/ Cân đối trả nợ 0 0 0 0 0 0 0 0 0 0
Trả nợ gốc Ngân hàng TMCP ĐT&PT TH 700,000,000 700,000,000 1,500,000,000 1,500,000,000 1,500,000,000 1,500,000,000 1,500,000,000 1,100,000,000 0 0
Hoàn vốn đầu tư của DN 258,008,403 982,307,778 625,019,463 916,057,875 1,018,630,578 1,120,025,251 1,220,183,764 1,713,585,080 2,885,150,111 2,940,260,779
Bảng 10

Đơn vị: 1000đ
I/ Định phí 2,743,828,256 2,743,038,112 2,705,842,928 2,632,422,452 2,562,965,419 2,497,670,002 2,436,744,282 2,400,406,742 2,443,886,793 2,547,425,313
1/ Chi phí điện, nước 600,000,000 630,000,000 661,500,000 694,575,000 729,303,750 765,768,938 804,057,384 844,260,254 886,473,266 930,796,930
4/ Lãi vay trung dài hạn 965,000,000 895,000,000 785,000,000 635,000,000 485,000,000 335,000,000 185,000,000 55,000,000 0 0
5/Chi phí nhân công 1,413,984,000 1,484,683,200 1,558,917,360 1,636,863,228 1,718,706,389 1,804,641,709 1,894,873,794 1,989,617,484 2,089,098,358 2,193,553,276
6/ Chi phí bảo hiểm 70,844,256 68,154,912 65,465,568 62,776,224 60,086,880 57,397,536 54,708,192 52,018,848 49,329,504 46,640,160
II/ Biến phí 271,710,248 391,892,794 524,839,418 612,310,438 644,947,438 678,156,818 711,938,579 746,292,719 781,219,240 816,718,140
173,768,182 247,748,318 328,024,636 378,394,091 394,134,545 409,875,000 425,615,455 441,355,909 457,096,364 472,836,818
34,753,636 49,549,664 65,604,927 75,678,818 78,826,909 81,975,000 85,123,091 88,271,182 91,419,273 94,567,364
- Chi phí khác
63,188,430 94,594,812 131,209,855 158,237,529 171,985,983 186,306,818 201,200,033 216,665,628 232,703,603 249,313,959
III/ Tổng chi phí 3,015,538,504 3,134,930,906 3,230,682,346 3,244,732,890 3,207,912,857 3,175,826,821 3,148,682,860 3,146,699,461 3,225,106,033 3,364,143,454

năm phân tích)
Bảng 11
Phuơng án cơ sở 0% 10% -6% 3% 5% 10%
NPV 20,594,111,710
IRR 11.98%

Phuơng án cơ sở 0% -50% -15% 3% 5% 10%
NPV 20,594,111,710 (empty)
IRR 11.98%
13.00 14.00 15.00 16.00 17.00 18.00 19.00 20.00 21.00 22.00 23.00 24.00 25.00
100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
11,441,280,000 11,787,570,000 12,133,860,000 12,480,150,000 12,826,440,000 13,172,730,000 13,519,020,000 13,865,310,000 14,211,600,000 14,557,890,000 14,904,180,000 15,250,470,000 15,596,760,000
11,441,280,000 11,787,570,000 12,133,860,000 12,480,150,000 12,826,440,000 13,172,730,000 13,519,020,000 13,865,310,000 14,211,600,000 14,557,890,000 14,904,180,000 15,250,470,000 15,596,760,000
1,040,116,364 1,071,597,273 1,103,078,182 1,134,559,091 1,166,040,000 1,197,520,909 1,229,001,818 1,260,482,727 1,291,963,636 1,323,444,545 1,354,925,455 1,386,406,364 1,417,887,273
10,401,163,636 10,715,972,727 11,030,781,818 11,345,590,909 11,660,400,000 11,975,209,091 12,290,018,182 12,604,827,273 12,919,636,364 13,234,445,455 13,549,254,545 13,864,063,636 14,178,872,727
13.00 14.00 15.00 16.00 17.00 18.00 19.00 20.00 21.00 22.00 23.00 24.00 25.00
1,077,513,796 1,131,389,485 1,187,958,960 1,247,356,908 1,309,724,753 1,375,210,991 1,443,971,540 1,516,170,117 1,591,978,623 1,671,577,554 1,755,156,432 1,842,914,254 1,935,059,966
64,650,828 67,883,369 71,277,538 74,841,414 78,583,485 82,512,659 86,638,292 90,970,207 95,518,717 100,294,653 105,309,386 110,574,855 116,103,598
43,100,552 45,255,579 47,518,358 49,894,276 52,388,990 55,008,440 57,758,862 60,646,805 63,679,145 66,863,102 70,206,257 73,716,570 77,402,399
2,241,228,695 2,353,290,130 2,470,954,636 2,594,502,368 2,724,227,486 2,860,438,861 3,003,460,804 3,153,633,844 3,311,315,536 3,476,881,313 3,650,725,378 3,833,261,647 4,024,924,730
298,083,416 312,987,587 328,636,967 345,068,815 362,322,256 380,438,368 399,460,287 419,433,301 440,404,966 462,425,215 485,546,475 509,823,799 535,314,989
330,750,000 347,287,500 364,651,875 382,884,469 402,028,692 422,130,127 443,236,633 465,398,465 488,668,388 513,101,807 538,756,898 565,694,743 593,979,480
520,058,182 535,798,636 551,539,091 567,279,545 583,020,000 598,760,455 614,500,909 630,241,364 645,981,818 661,722,273 677,462,727 693,203,182 708,943,636
104,011,636 107,159,727 110,307,818 113,455,909 116,604,000 119,752,091 122,900,182 126,048,273 129,196,364 132,344,455 135,492,545 138,640,636 141,788,727
32,272,128 29,582,784 26,893,440 24,204,096 21,514,752 18,825,408 16,136,064 13,446,720 10,757,376 8,068,032 5,378,688 2,689,344 0
208,023,273 214,319,455 220,615,636 226,911,818 233,208,000 239,504,182 245,800,364 252,096,545 258,392,727 264,688,909 270,985,091 277,281,273 283,577,455
4,919,692,505 5,144,954,253 5,380,354,319 5,626,399,619 5,883,622,414 6,152,581,581 6,433,863,936 6,728,085,641 7,035,893,661 7,357,967,313 7,695,019,878 8,047,800,303 8,417,094,980
1,863,300,358 1,937,626,396 2,014,646,219 2,094,494,516 2,177,312,709 2,263,249,295 2,352,460,193 2,445,109,119 2,541,367,973 2,641,417,253 2,745,446,479 2,853,654,649 2,966,250,710
3,056,392,147 3,207,327,857 3,365,708,100 3,531,905,103 3,706,309,705 3,889,332,285 4,081,403,743 4,282,976,522 4,494,525,688 4,716,550,060 4,949,573,399 5,194,145,654 5,450,844,270
37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000 37,352,000,000
1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000
19,423,040,000 20,917,120,000 22,411,200,000 23,905,280,000 25,399,360,000 26,893,440,000 28,387,520,000 29,881,600,000 31,375,680,000 32,869,760,000 34,363,840,000 35,857,920,000 37,352,000,000
17,928,960,000 16,434,880,000 14,940,800,000 13,446,720,000 11,952,640,000 10,458,560,000 8,964,480,000 7,470,400,000 5,976,320,000 4,482,240,000 2,988,160,000 1,494,080,000 0
438,063,307 450,049,399 461,866,519 473,506,218 484,959,626 496,217,428 507,269,843 518,106,603 528,716,924 539,089,484 549,212,396 559,073,177 568,658,720
1,314,189,920 1,350,148,196 1,385,599,557 1,420,518,655 1,454,878,879 1,488,652,285 1,521,809,530 1,554,319,809 1,586,150,772 1,617,268,453 1,647,637,188 1,677,219,530 1,705,976,160
1,302,203,828 1,338,331,076 1,373,959,857 1,409,065,247 1,443,621,078 1,477,599,869 1,510,972,771 1,543,709,488 1,575,778,211 1,607,145,541 1,637,776,407 1,667,633,987 2,274,634,880
450,049,399 461,866,519 473,506,218 484,959,626 496,217,428 507,269,843 518,106,603 528,716,924 539,089,484 549,212,396 559,073,177 568,658,720 0
31,083,945 31,917,057 32,738,046 33,546,305 34,341,197 35,122,055 35,888,176 36,638,823 37,373,224 38,090,566 38,789,995 39,470,616 19,903,055
346,705,455 357,199,091 367,692,727 378,186,364 388,680,000 399,173,636 409,667,273 420,160,909 430,654,545 441,148,182 451,641,818 462,135,455 472,629,091
173,352,727 178,599,545 183,846,364 189,093,182 194,340,000 199,586,818 204,833,636 210,080,455 215,327,273 220,574,091 225,820,909 231,067,727 236,314,545
81,994,875 85,749,238 89,672,572 93,773,327 98,060,374 102,543,026 107,231,066 112,134,761 117,264,894 122,632,789 128,250,331 134,130,005 140,284,916
438,063,307 450,049,399 461,866,519 473,506,218 484,959,626 496,217,428 507,269,843 518,106,603 528,716,924 539,089,484 549,212,396 559,073,177 568,658,720
11,986,092 11,817,120 11,639,700 11,453,408 11,257,802 11,052,415 10,836,759 10,610,321 10,372,560 10,122,912 9,860,781 9,585,543 -568,658,720
10,086,354,545 10,401,163,636 10,715,972,727 11,030,781,818 11,345,590,909 11,660,400,000 11,975,209,091 12,290,018,182 12,604,827,273 12,919,636,364 13,234,445,455 13,549,254,545 13,864,063,636 14,178,872,727
2,912,546,470 3,056,392,147 3,207,327,857 3,365,708,100 3,531,905,103 3,706,309,705 3,889,332,285 4,081,403,743 4,282,976,522 4,494,525,688 4,716,550,060 4,949,573,399 5,194,145,654 5,450,844,270
1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000 1,494,080,000
5,679,728,076 5,850,691,489 6,014,564,871 6,170,993,719 6,319,605,806 6,460,010,295 6,591,796,805 6,714,534,439 6,827,770,751 6,931,030,676 7,023,815,394 7,105,601,146 7,175,837,982 7,233,948,458
30,239,286 31,083,945 31,917,057 32,738,046 33,546,305 34,341,197 35,122,055 35,888,176 36,638,823 37,373,224 38,090,566 38,789,995 39,470,616 19,903,055
5,649,488,790 5,819,607,545 5,982,647,814 6,138,255,673 6,286,059,501 6,425,669,098 6,556,674,751 6,678,646,263 6,791,131,928 6,893,657,452 6,985,724,829 7,066,811,151 7,136,367,366 7,214,045,402
5,649,488,790 5,819,607,545 5,982,647,814 6,138,255,673 6,286,059,501 6,425,669,098 6,556,674,751 6,678,646,263 6,791,131,928 6,893,657,452 6,985,724,829 7,066,811,151 7,136,367,366 7,214,045,402
1,242,887,534 1,280,313,660 1,316,182,519 1,350,416,248 1,382,933,090 1,413,647,202 1,442,468,445 1,469,302,178 1,494,049,024 1,516,604,639 1,536,859,462 1,554,698,453 1,570,000,820 1,587,089,989
4,406,601,256 4,539,293,885 4,666,465,295 4,787,839,425 4,903,126,411 5,012,021,896 5,114,206,306 5,209,344,085 5,297,082,903 5,377,052,812 5,448,865,366 5,512,112,698 5,566,366,545 5,626,955,414
1,321,980,377 1,361,788,165 1,399,939,588 1,436,351,827 1,470,937,923 1,503,606,569 1,534,261,892 1,562,803,226 1,589,124,871 1,613,115,844 1,634,659,610 1,653,633,809 1,669,909,964 1,688,086,624
3,084,620,879 3,177,505,719 3,266,525,706 3,351,487,597 3,432,188,488 3,508,415,327 3,579,944,414 3,646,540,860 3,707,958,032 3,763,936,969 3,814,205,756 3,858,478,888 3,896,456,582 3,938,868,790
5,900,681,256 6,033,373,885 6,160,545,295 6,281,919,425 6,397,206,411 6,506,101,896 6,608,286,306 6,703,424,085 6,791,162,903 6,871,132,812 6,942,945,366 7,006,192,698 7,060,446,545 7,121,035,414
56,676,968,377 62,710,342,261 68,870,887,556 75,152,806,981 81,550,013,392 88,056,115,288 94,664,401,594 101,367,825,679 108,158,988,583 115,030,121,395 121,973,066,761 128,979,259,459 136,039,706,004 143,160,741,418
44.05% 41.14% 38.42% 35.89% 33.52% 31.30% 29.24% 27.31% 25.50% 23.82% 22.24% 20.78% 19.40% 18.12%
2,599,232,038 2,482,171,072 2,367,114,144 2,254,348,122 2,144,112,450 2,036,604,177 1,931,982,529 1,830,373,056 1,731,871,405 1,636,546,732 1,544,444,799 1,455,590,778 1,369,991,780 1,290,498,525
35,326,649,771 37,808,820,843 40,175,934,986 42,430,283,108 44,574,395,558 46,610,999,735 48,542,982,264 50,373,355,320 52,105,226,725 53,741,773,457 55,286,218,256 56,741,809,034 58,111,800,814 59,402,299,339
56.01% 55.95% 55.83% 55.65% 55.41% 55.11% 54.75% 54.34% 53.88% 53.36% 52.78% 52.16% 51.47% 50.88%
16.11% 16.60% 17.06% 17.50% 17.93% 18.32% 18.70% 19.05% 19.37% 19.66% 19.92% 20.15% 20.35% 20.57%
11.80% 12.15% 12.49% 12.82% 13.13% 13.42% 13.69% 13.95% 14.18% 14.40% 14.59% 14.76% 14.90% 15.06%
NGÀY SỐ TIỀN TRẢ NỢ NGÀY SỐ TIỀN TRẢ NỢ
25/03/2016 200,000,000 25/03/2020 350,000,000
25/06/2016 200,000,000 25/06/2020 350,000,000
25/09/2016 200,000,000 25/09/2020 350,000,000
25/12/2016 200,000,000 25/12/2020 350,000,000
25/03/2017 250,000,000 25/03/2021 350,000,000
25/06/2017 250,000,000 25/06/2021 350,000,000
25/09/2017 250,000,000 25/09/2021 350,000,000
25/12/2017 250,000,000 25/12/2021 350,000,000
25/03/2018 300,000,000 25/03/2022 350,000,000
25/06/2018 300,000,000 25/06/2022 350,000,000
25/09/2018 300,000,000 25/09/2022 350,000,000
25/12/2018 300,000,000 25/12/2022 350,000,000
25/03/2019 350,000,000 25/03/2023 350,000,000
25/06/2019 350,000,000 25/06/2023 350,000,000
25/09/2019 350,000,000 25/09/2023 350,000,000
25/12/2019 350,000,000 …/10/2023 350,000,000
TỔNG CỘNG 10,000,000,000
1 500 suất
500 300,000
200 55,000
1000
2000
11,111,111
202
300 25,000,000,000
150,000,000 38.963%
360 21,040,000,000
54,000,000,000 30% 16,200,000,000
11,000,000
360
3,960,000,000 20,160,000,000
4,000,000,000
11,111,111
55,556
21,600,000,000

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BẢNG TÍNH HIỆU QUẢ DỰ ÁN

TÒA NHÀ DỊCH VỤ THƯƠNG MẠI TỔNG HỢP PHÚ SƠN

1. Tổng mức đầu tư Đ 56,807,100,070

- Nhà cửa, vật kiến trúc Đ 56,807,100,070

2. Cơ cấu nguồn vốn 56,807,100,070

- Vốn tự có, huy động khác 31,807,100,070 56%

- Vốn vay 25,000,000,000 44%

3. Chi phí sử dụng vốn

- Chi phí sử dụng vốn tự có 7.00%

- Lãi vay vốn thương mại 11.00%

- Lãi suất chung 8.76%

- Lãi vay ngắn hạn 7.00%

4. Sản lượng, doanh thu

- Doanh thu bán hàng 45,000,000,000

- Mức tăng doanh thu %/năm 1%

- Mức huy động công suất năm đầu CSTK 65%

- Mức tăng công suất hàng năm năm 3%

- Doanh thu khác: đ/tháng 35,000,000

Chi phí hoạt động thường xuyên

- Chi phí phòng cháy chữa cháy đ/tháng 5,000,000

- Chi phí vệ sinh môi trường đ/tháng 5,000,000

- Số lượng nhân sự người 33

- Chi phí nhân viên đ/người/tháng 4,950,000

- Chi phí sửa chữa lớn % Doanh thu 5.00%

- Chi phí mua bảo hiểm %Gtrị TS còn lại 0.18%

- Nhu cầuvay vốn LĐ tối thiểu % Doanh thu 30% 4

- Các khoản phải thu % Doanh thu 5% 3

- Các khoản phải trả %CP hoạt động 5% 3

- Vòng quay vốn lưu động Vòng/năm 4

7.Chế độ khấu hao

- Nhà cửa, kết cấu tòa nhà Năm 25

8. Các chế độ thuế

- Thuế VAT 10%

- Thuế TNDN 22%

- Miễn, giảm thuế

9. Các chỉ tiêu khác

- Khả năng tăng/giảm giá bán 0.0%

- Khả năng tăng giảm công suất 0.0%

- Đầu tư thêm trong kỳ

CHỈ TIÊU Năm 1 Năm 2 Năm 3 Năm 4 Năm 5

Vay Chi nhánh NH TMCP ĐT & PT TH

- Dư nợ đầu kỳ 25,000,000,000 21,000,000,000 15,000,000,000 8,000,000,000 0

- Trả nợ gốc trong kỳ 4,000,000,000 6,000,000,000 7,000,000,000 8,000,000,000 0

- Dư nợ cuối kỳ 21,000,000,000 15,000,000,000 8,000,000,000 0 0

- Lãi vay trong kỳ 2,530,000,000 1,980,000,000 1,265,000,000 440,000,000 0

LÃI VAY VỐN NGẮN HẠN

BẢNG TÍNH NHU CẦU VỒN LƯU ĐỘNG

Tính toán các chỉ số

3/ Cân đối trả nợ 0 0 0 0 0 0 0 0 0 0

BẢNG TÍNH ĐIỂM HOÀ VỐN

5/ Lãi vay trung dài hạn 2,530,000,000 1,980,000,000 1,265,000,000 440,000,000 0 0 0 0 0 0

V/ Công suất hoà vốn (được so sánh

Bảng tính độ nhạy

Khả năng tăng giảm giá bán

Phuơng án cơ sở 0% -15% 10% -18% 3% 5%

- Khả năng tăng giảm công suất hằng năm

Phuơng án cơ sở 0% -30% -15% 3% 15% 10%

1. Tổng mức đầu tư Đ 22,213,839,000