Distribution

Product Type Price Material Cost

Loai 1 (set 1 bông) 35,000 2,150
Loại 2 (set 3 bông) 90,000 6,450
Loại 3 (set 6 bông) 199,000 12,900
Loại 4 (set 9 bông) 299,000 19,350

Revenue
Product Type Month 1 Month 2 Month 3 Month 4
Quantity Quantity Quantity Quantity
Loai 1 (set 1 bông) 40 44 48 53
Loại 2 (set 3 bông) 35 39 42 47
Loại 3 (set 6 bông) 20 22 24 27
Loại 4 (set 9 bông) 10 11 12 13
Total 105 116 127 140
Total Product Sales (in 10 month) 2,245

Total cost
Cost type Month 1 Month 2 Month 3 Month 4
Fixed Cost 3,000,000 3,000,000 3,000,000 3,000,000
Advertising cost 3,000,000 3,000,000 3,000,000 3,000,000
Variable Cost
Raw material Cost 763,250 839,575 923,533 1,015,886
Loai 1 (set 1 bông) 86,000 94,600 104,060 114,466
Loại 2 (set 3 bông) 225,750 248,325 273,158 300,473
Loại 3 (set 6 bông) 258,000 283,800 312,180 343,398
Loại 4 (set 9 bông) 193,500 212,850 234,135 257,548
Transportation Cost 1,050,000 1,155,000 1,270,500 1,397,550
Selling Cost on Platforms 1,290,510 1,419,561 1,561,517 1,717,669
Tiktok (5% fee) 496,350 545,985 600,584 660,642
Shopee (12% fee) 794,160 873,576 960,934 1,057,027
Tiktok 60% and Shopee 40%
Total variable costs 3,103,760 3,414,136 3,755,550 4,131,105

Average variable cost 29,559.62

Average fixed cost 16,033.14
FC/VC ratio 0.542399974
 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11
Quantity Quantity Quantity Quantity Quantity Quantity Quantity
59 64 71 78 86 94 104
51 56 62 68 75 83 91
29 32 35 39 43 47 52
15 16 18 19 21 24 26
154 169 186 205 225 248 272

Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11

3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000

1,117,474 1,229,222 1,352,144 1,487,358 1,636,094 1,799,704 1,979,674

125,913 138,504 152,354 167,590 184,349 202,784 223,062
330,521 363,573 399,930 439,923 483,915 532,307 585,537
377,738 415,512 457,063 502,769 553,046 608,351 669,186
283,303 311,634 342,797 377,077 414,784 456,263 501,889
1,537,305 1,691,035 1,860,139 2,046,153 2,250,768 2,475,845 2,723,430
1,889,436 2,078,379 2,286,217 2,514,839 2,766,323 3,042,955 3,347,251
726,706 799,377 879,314 967,246 1,063,970 1,170,367 1,287,404
1,162,730 1,279,003 1,406,903 1,547,593 1,702,352 1,872,588 2,059,847

4,544,215 4,998,637 5,498,500 6,048,350 6,653,185 7,318,504 8,050,354

 Month 12
Quantity
114 855
100 748
57 428
29 214
300

Month 12
3,000,000
3,000,000

2,177,641
245,368
644,091
736,104
552,078
2,995,773
3,681,976
1,416,144
2,265,831

8,855,390
 Unit Total Units
Units Sold 2245 0
Unit Cost 42,921 200
Price 109,000 400
Revenue 244,743,127.70 600
800
Variable cost 29,560 66,371,684.59 1000
1200
Contribution M 79,440.38 178,371,443.10 1400
1600
Fixed cost 30,000,000 1800
2000
Profit 148,371,443 2200

BE in Units 378
Revenue,
300,000,000.00

250,000,000.00

200,000,000.00

150,000,000.00

100,000,000.00

50,000,000.00

0.00
0 200 400 60

(50,000,000.00)
 Revenue Fixed Total Expenses Profit
0 30,000,000 30,000,000.00 (30,000,000.00)
21800000 30,000,000 35,911,923.81 (14,111,923.81)
43600000 30,000,000 41,823,847.62 1,776,152.38
65400000 30,000,000 47,735,771.43 17,664,228.57
87200000 30,000,000 53,647,695.24 33,552,304.76
109000000 30,000,000 59,559,619.05 49,440,380.95
130800000 30,000,000 65,471,542.86 65,328,457.14
152600000 30,000,000 71,383,466.67 81,216,533.33
174400000 30,000,000 77,295,390.48 97,104,609.52
196200000 30,000,000 83,207,314.29 112,992,685.71
218000000 30,000,000 89,119,238.10 128,880,761.90
239800000 30,000,000 95,031,161.91 144,768,838.09

Revenue, Fixed, Total Expenses and Profit

300,000,000.00

250,000,000.00

200,000,000.00

Revenue
150,000,000.00 Fixed
Total Expenses
100,000,000.00 Profit

50,000,000.00

0.00
0 200 400 600 800 1000 1200 1400 1600 1800 2000 2200

50,000,000.00)

Units
s
 HÀNG
A Tổng doanh thu
B Chi phí biến đổi
C Lãi gộp (A - B)
D Tỷ lệ lãi gộp / Doanh thu (C / A)
E Chi phí cố định
F Doanh thu hòa vốn (E / D)
G Doanh thu trung bình mỗi lần bán
H G)
I doanh thu (A / G)
J Lãi trước thuế (A - B - E)
K Tỷ lệ lợi nhuận
L Tỷ suất hoàn vốn - ROI (J/B)
M Lãi sau thuế

NCF trong vòng 5 năm

Năm 1
Tổng doanh thu 244,743,127.70
Chi phí biến đổi 66,371,685.00
Chi phí cố định 36,000,000.00
Lãi trước thuế 142,371,442.70
Lãi sau thuế (NCF) 113,897,154.16
Pv 99,041,003.63
Giá trị hiện tại thuần (NPV) 523,464,350.70
Tỷ suất hoàn vốn nội bộ (IRR)
Thời gian hoàn vốn (PP)
244,743,127.70
66,371,685
178,371,443.10
72.88%
36,000,000
49,395,534
109,000
453
2,245
142,371,443
58.17%
214.51%
113,897,154.50

2 3
281,454,596.85 323,672,786.38
76,499,359.43 87,974,263.34
36,000,000.00 36,000,000.00
168,955,237.43 199,698,523.04
135,164,189.94 159,758,818.44
102,203,546.30 105,044,016.40
 4 5
372,223,704.34 428,057,259.99
101,170,402.84 116,345,963.27
36,000,000.00 36,000,000.00
235,053,301.50 275,711,296.73
188,042,641.20 220,569,037.38
107,513,990.40 109,661,793.90