Baby Care Company (Pvt.

) Ltd (BCC)
Projected Financial Model For a Single product Product Name: Mehad Logo: The Parented Sleep Mode of Financing Equity-based Form of Business Private Limited company Number of Members 6 Amount of Contribution by Each Member (PKR) Total Amount to be Invested Initially (PKR)
Number of Months in a Year

500,000 3,000,000

Profit Margin on Cost Income Tax Sales Tax Selling Price Per Unit Number of Units (Produced in a month) Number of Units Sold Each Month Number of Units Unsold

12 28.6% 20% 16% 3997 300 290 10

Elements of Cost are as follows:

Number of Units to be produced per day

Number of Working Days (Production)

Number of Employees

15 20 2

MATERIAL
Direct Material: Components 1. Cost of Material if Components are not purchased in Bulk Quantity
Quantity/ Length 30 Feet 6 units 5 Feet 4 units 2 units 2 units Total Cost Per Day (PKR) 8250 900 1425 450 225 375 11625

Serial #

Particulars Pipe Bolt (Nuts) Rod for ring Rubbers Hooks Qabza & Other Small Parts

Description 3/4, 18 Gauge 10*20 mm 10 mm NIL NIL Nil

Per Unit Cost (PKR) 550 60 95 30 15 25 775

1 2 3 4 5 6

TOTAL MATERIAL COST

OR
Cost of Material if Components are purchased in Bulk Quantity
Serial # Particular Description Quantity/ Length Per Unit Cost (PKR) Total Cost Per Day (PKR)

1 2 3 4 5 6

Pipe Bolt (Nuts) Rod for ring Rubbers Hooks Qabza & Other Small Parts

3/4, 18 Gauge 10*20 mm 10 mm NILL NILL NILL

30 Feet 6 units 5 Feet 4 units 2 units 2 units

500 50 80 25 12 18 685

7500 750 1200 375 180 270 10275

TOTAL MATERIAL COST

Indirect Material: Components

Serial # Particular Powder-coated Color (Unit) Plain quilted Cloth Piece (incl. Foam)& Its Stiching Description 1 Box / Bottle Quantity/ Length 1 Per Unit Cost (PKR) 150 Total Cost Per Day (PKR) 2250

3 Yards

450

6750

TOTAL

600

9000

Labor: Wages
Direct Labor
Serial # Particular Description Number of Employees Per Day 2 2 Per Day Wage Rate Per Employee (PKR) Per day Wages for 2 Employee (PKR)

1 2

Prod. Labor Work Food (Lunch+Tea)*

Per Day Engagement Lunch (1 Time) & Tea (4 Times)

500 120 620

1000 240 1240

TOTAL DIRECT LABOR COST * Per Day Lunch Cost Rs. 60 (Rs.30 x 2)

* Per Day Tea Cost Rs. 60 (Rs.15 x 4)

Factory Overhead (FOH):

Serial #

Particular Prod. Rent

Description 20*20 Feet in an Industrial Area 6 Hours Consumption/day

Quantity/ Length

Per Kg or Per Unit Rate (PKR) -

Per Month Expense (PKR) 12000

1 2 3 4 5 6

1
300 2

Electricity Cost LPG Gas (Kg) Petrol For Generator Other utility Expenses

22 90 97 -

6600 3600 3880 250 149276.6667

2 litters daily Water

Depreciation

TOTAL FOH COST

175606.6667

Administrative Expenses
Serial # Particular Point of SalesRent & Others Mobiles Balance Charge* Description At Metro & Macro Outlets For Usage by Driver, Salesman & Direct Labour Cash Memo & Others CNG, Maintenance etc. 500 500 5 Quantity/ Length Per Day Cost (PKR) Per Month Expenses (PKR) 50000

1 2 3 4

2000

Office Stationary Transportation Expenses

1000 10000 63000

TOTAL ADMIN EXPENSES

* For Driver & Salesman Rs. 500 each and for Direct Labour Rs. 250

Marketing Expenses
Serial # Particular Advertisement Expenses Packing Material (Printed Boxes) Driver-cumdistributor Salaries-Salesman Description Facebook & Cable Network 1 Box for Rod & 1Box for Angling Loading & Unloading for Delivery At Points of Sales 2 350 Quantity/ Length Per Unit Cost (PKR) Per Month Expenses (PKR) 15000

1 2 3 4

105000

1
2

10000 10350

15000 20000 155000

TOTAL MARKETING EXPENSES

INITIAL INVESTMENT/PRELIMINARY COST

Preliminary Expenses Particulars Fixed assets Material Indirect Material Labour Provision for Electircity Provision for Gas Provision for Rent CNG + Petrol petrol for generator Advance Rent (Security) Packing Admin. Expenses Marketing Expenses Time Coverage As per Fixed Assets Schedule 3 Months 3 Months 2 Months 6 Months 6 Months 6 Months 2 Months 2 Months 3 Months 3 Months 3 Months 3 Months Time Value

3 3 2 6 6 6 2 2 3 3 3 3

TOTAL

PER UNIT COST

Per Day or Month Manufacturing Costs
Material Labour

Per

Indirect Material FOH Operating Expenses (Admin. & Marketing)

10275 1240 9000 8780.333333 10900

Per Unit Cost by incorporating only Production Costs Per Unit Cost by incorporating all Costs and Expenses

COST OF GOODS SOLD STATEMENT FOR YEAR-I Per Year Per Month

Material Labour FOH Indirect Material Finished Goods Cost of Goods Sold

120

205500 24800 175606.6667 180000 19530.22222 566376.4444

SELLING PRICE PER UNIT

Per Unit Cost by incorporating all Costs and Expenses ADD: Margin 28.6% Selling Price Before Sales Tax Add: Sales Tax 16% Selling Price Per Unit

Expenditure on Fixed Assets 1 2 3 4 5 6 7 8 9 10 11 12 13 Welding Plant Drill Machine (Stand Drill with Motor) Pipe Bender Furnace Paint Unit (With Compressor) Hand Tool Kit Pipe Cutter 14" Bench Grinder Bench Wise Generator Pick Up (Used) pedestal Fan Dye Wood Bench 7500 8000 6000 25000 700 6500 2000 900 35000 410000 4000 10000 1500

517100

Ltd (BCC)

gle product

Total Cost Per Month (PKR) 165000 18000 28500 9000 4500 7500 232500

Total Cost Per Year(PKR)

1980000 216000 342000 108000 54000 90000 2790000

Total Cost Per Month (PKR)

150000 15000 24000 7500 3600 5400 205500

Total Cost Per Month (PKR) 45000

135000

180000

Per Month Wages for 2 Employee (PKR)

20000 4800 24800

517100 616500 540000 49600 39600 21600 72000 20000 7760 36000 315000 189000 465000

2889160

Per Unit 685 82.67 600 585.356 726.6666667

1953.022 2679.689

Per Year

2466000 297600 2107280 2160000 234362.6667 6796517.333

2679.689 766.391 3446 551.3727858 3997

Baby Care Company (Pvt.) Ltd (BCC)

Product Name:Mehad Logo: The Parented Sleep

PROJECTED INCOME STATEMENT

FOR THE YEAR ENDED 31-Dec-11 Working Notes Sales Revenue
Cost of Goods Sold Gross Profit Operating Expenses Admin. Expenses Marketing Expenses

WN-1 WN-2

WN-1 WN-1

Operating Profit Sales Tax 16% Net Profit Before Income Tax Income Tax 20% Net Profit After Income Tax Net profit margin

WN-1

Sales Revenue Number of Units to be Sold Selling Price per Unit Total Sales Revenue

Per Unit

Per Month 290

3997 1159261.28

Note: First three coulmns are linked with sheet Bas4al (exp on fixed assets)

Costs of Assets and their Depreciation Serial # Particulars Useful Life (Years)

Opening

1 2 3 4 5 6 7 8 9 10 11 12 13 0 0 0 0 0 0

Welding Plant Drill Machine (Stand Drill with Motor) Pipe Bender Furnace Paint Unit (With Compressor) Hand Tool Kit Pipe Cutter 14" Bench Grinder Bench Wise Generator Pick Up (Used) pedestal Fan Dye Wood Bench 0 0 0 0 0 0

7500 8000 6000 25000 700 6500 2000 900 35000 410000 4000 10000 1500 0 0 0 0 0 0

20 10 25 25 2 10 10 20 5 3 5 25 2

0 TOTAL COST OF ASSETS

0 517100

(BCC)

NT

Amount (PKR) 13911135 6796517 7114618

756000 1860000 4498618 2225782 2272836 454567 1818269 0.13

Per Year 3480

13911135

Cost
Method of Depreciation

Depreciation

Adjustments Inc. / Dec.

Closing

Opening

FTY

Adjustments Inc. / Dec.

Closing

Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line

375 800 240 1000 350 650 200 45 7000 136666.6667 800 400 750

149276.6667

WDV

7125 7200 5760 24000 350 5850 1800 855 28000 273333.3 3200 9600 750

367823.3

Baby Care Company (Pvt.) Ltd (BCC)

Product Name:Mehad Logo: The Parented Sleep

BALANCE SHEET
AS ON 31-Dec-11 ASSETS Working Notes Non-current Assets
All Long-term Assets Less: Acc. Dep. WDV

Amount (PKR)

517100 149276.6667 367823.3333

TOTAL NON-CURRENT ASSETS

367823.3333

Current Assets
Cash

Inventory (Finished Goods) Advance Rent (Security)

TOTAL NON-CURRENT ASSETS

4069243 234362.6667 36000 4339606 4707429

TOTAL ASSETS

CASH FLOW STATEMENT

FOR THE YEAR 31-Dec-11 Cash Flow From Operating Activities Operating Profit Adjustment for: Depreciation Advance Rent Security Paid Working Capital Increase Finished Goods Inventory

4498618 149276.6667 36000 234362.6667

4377532 TAXATION-payments Sales Tax Paid Income Tax Paid Cash from Operating Activities Cash Flow from Investing Activities Purchase of Assets 2225781.662 454567.278 1697183 517100

Cash Flow from Financing Activities Equity Amount Net Decrease in Cash and Cash Equivalents Cash Equivalent at the Beginning of The Year Cash Equivalent at the End of The Year

2,889,160 4069243 0 4069243

CE SHEET

S ON Dec-11 EQUITY AND LIABILITIES

Amount (PKR) Equity

Capital Invested Profit

2,889,160 1818269

No Long Term Liability Business will be run ON CASH BASIS

TOTAL liabilities plus O.E

4707429