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Particulars

Project Investment
No
Per Unit

Units
Cash in Hand

288

16,065

AC expense
Energy savor
Fans
Whiring
Furniture
Total
Security
Rent
Paint
Bikes
Tablet
Laptop
Total
Total Investment

2
8
5
1
#1

50,000
1,000
5,000
25,000

4
5
2

42,000
8,000
35,000

Capital

owner equi
debt eqity

Cost
4,626,694
3,000,000 technology
100,000
8,000
25,000
25000
115,000
273,000
250,000
660,000
20,000
168,000
40,000
70,000
1,208,000
9,107,694

1,481,000

4,481,000

2688600
1,792,400

1.1

7,626,694

Particular No
Per
Board
288
Camera
5 MP
34.56
10MP
80.64
15MP
120.96
25 MP
51.84
Bettary
1400 Mah
40.32
1600Mah
77.76
1800Mah
106.56
2200Mah
63.36
Processor
2.6
23.04
3.1
129.6
4.1
40.32
4.2
95.04
LCD
HD
224.64
3D
63.36
Assesories
288
Total
Fraight charges
Import tax
Total Cost
Per unit cost

unit Cost
2000
576000
800
1200
1700
2700

27648
96768
205632
139968

650
800
1000
1350

26208
62208
106560
85536

3500
3950
5450
5900

80640
511920
219744
560736

4200
8650
549

943488
548064
158112
4349232
60000
217461.6
4626694
16064.91

2016
Particular
Board
Camera
5 MP
10MP
15MP
25 MP
Bettary
1400 Mah
1600Mah
1800Mah
2200Mah

No

Per unit Cost


396
2000
792000
47.52
110.88
166.32
71.28

750
1200
1700
2700

35640
133056
282744
192456

55.44
106.92
146.52
87.12

650
800
1000
1350

36036
85536
146520
117612

Processor
2.6
31.68
3.1
178.2
4.1
55.44
4.2
130.68
LCD
HD
308.88
3D
87.12
Assesories
396
Total+increment
Fraight charges
Import tax
Total Cost
Per unit cost

3450
3800
5300
5700

109296
677160
293832
744876

4000
8500
500

1235520
740520
198000
6402884
70000
320144.2
6793029
17154.11

#1Furniture
ParticularNo
Per unit Cost
Counter
1
10000
10000
Gate
1
10000
10000
Chairs
6
5000
30000
Table Offic
1
20000
20000
Table Store
1
7000
7000
Sofa Office
4
5000
20000
Sofa Hall
6
3000
18000
Total cost

115000

2017
ParticularNo
Per
Board
576
Camera
5 MP
69.12
10MP
161.28
15MP
241.92
25 MP
103.68
Bettary
1400 Mah
80.64
1600Mah
155.52
1800Mah
213.12
2200Mah
126.72

unit Cost
2000 1152000
750
1200
1700
2700

51840
193536
411264
279936

650
800
1000
1350

52416
124416
213120
171072

Processor
2.6
46.08
3.1
259.2
4.1
80.64
4.2
190.08
LCD
HD
449.28
3D
126.72
Assesorie
576
Total+Increment
Fraight charges
Import tax
Total Cost
Per unit cost

3450
3800
5300
5700

158976
984960
427392
1083456

4000
8500
500

1797120
1077120
288000
9313286
80000
465664.3
9858951
17116.23

Pricing2015
Expense
Mobile price
Import Taxes
Transport expense
Marketing&selling
Total

Rupees
15101.5
755.075
208.3333333333
8451.9097222222
24516.8180555556

Price

25000

Mark up

0.0193272778

Pricing 2017
Expense
Mobile price
Import Taxes
Transport expense
Marketing&selling
Total
Price
Mark up

Rupees
16168.9
808.445
138.8888888889
4953.6788194445
22069.9127083333
26250
0.1592414206

Pricing 2016
Expense
Mobile price
Import Taxes
Transport expense
Marketing&selling
Total
Price
Mark up

Rupees
16168.9
808.445
176.7676767677
6653.7121212121
23807.82479798
26250
0.0930352458

Sales in units
Sale Price/unit
Sales in Rupees

Note
1

Infinity Mobiles
Sales Budget
Amounts in Rupees
2015
288
25,000
7,200,000

2016

2017

396
26,250
10,395,000

576
27,563
15,876,000

2016

2017

Note 1(Sale)
2015
Per day sale
Per month sale
Per year sale

0.8
24
288

1.1
33
396

1.6
48
576

Cost in units
Cost/unit
Cost in Rupees

Note
1

Sales Budget
Amounts in Rupees
2015
2016
288
396
16,065
17,154
4,626,694
6,793,029

Note 1(Sale)
2015
Per day sale
Per month sale
Per year sale

2016
1
30
360

1.5
45
540

2017
576
17,116
9,858,951

2017
2.5
75
900

Depriciation
Notes

Bikes Laptops

Tablets

AC

Depreciation
Balance as at Jan 2014
Deprciation
Net Book Value

168,000
37,000
131,000

70,000
8,000
62,000

40,000
6,000
34,000

100,000
16,000
84,000

Balance as at Jan 2015


Deprciation
Net Book Value

131,000
37,000
94,000

62,000
8,000
54,000

34,000
6,000
28,000

84,000
16,000
68,000

Balance as at Jan 2016


Deprciation
Net Book Value

94,000
37,000
57,000

54,000
8,000
46,000

28,000
6,000
22,000

68,000
16,000
52,000

Fan

Furniture and Fixture

Total

25,000
4,200
20,800

115,000
17,250
97,750

518,000
88,450
429,550

20,800
4,200
16,600

97,750
17,250
80,500

429,550
88,450
341,100

16,600
4,200
12,400

80,500
17,250
63,250

341,100
88,450
252,650

if the firm is manufacturing and register


30%
tech
Furniture, moter
15%
building
10%
FBR
register firms
aordinance 2001
section 22

Marketing and saleries expenses


Note
Fixed cost:
Salary
Selling and admin expense
Marketing Expense
Total selling, marketing & admin cost

6
7
8

Cash disbursements for selling & admin


6
Salaries
Worker
Cashier and receptionist
Sales Man
Total Salary
Payables as reported on closing balance sheet

7
Over head cost(Selling & Admin)
Repair and maintinance
Office stationary
Depericiation
Fuel
Utility Bills
Total Overhead Cost

5
Unit Consumed
sales tax on electricity bill
DSL
Electric Bill
Total utility bill
Total utility bill

8
FM radio
Broushers
Social media
Road shows
Cabel oprator
Marketing Expense

saleries expenses
2014

2015

2016

1,200,000
427,150
807,000
2,434,150

1,296,000
458,770
880,100
2,634,870

1,399,680
493,937
959,702
2,853,319

2,434,150

2,634,870

2,853,319

144,000
336,000
720,000
1,200,000

FC Per Year
158,400
369,600
792,000
1,320,000

174,240
406,560
871,200
1452000

100,000

108,000

116,640

2015
50,000
40,000
88,450
96,000
152,700
427,150

FC Per Year
2016
55,000
44,000
88,450
105,600
165,720
458,770

2017
60,500
48,400
88,450
116,160
180,427
493,937

2015
110,000
18,700
24,000
152,700
152,700
152,700

2016
121,000
20,570
24,150
165,720
165,720
165,720

2017
133,100
22,627
24,700
180,427
180,427
180,427

2015
192,000
2,000
240,000
13,000
360,000
807,000

2016
211,200
3,000
259,200
14,300
392,400
880,100

2017
232,320
4,000
279,936
15,730
427,716
959,702

Infinity Mobile
Pro Forma Statement of Comprehensive Income
Amounts in Rupees
Note
2015
2016
Sales
7,200,000
10,395,000
COG
4,626,694
6,793,029
Gross Profit
2,573,306
3,601,971
Selling and administrative expenses
2,434,150
2,634,870
Profit before tax
139,156
967,101
Tax
15
145,065
Profit after tax
139,156
822,036
0.0193272778 0.0790799589

Notes to Pro Forma Comprehensive Income


15
Income Tax Rates available in Income Tax Ordinance, 2001
http://www.softax.com.pk/PDF/ITO/Part%20I%20of%201st%20schedule%20Rate%20of%20Tax.pdf

Income Statement

2017
15,876,000
9,858,951
6,017,049
2,853,319
3,163,730
474,560
2,689,171
0.1693859119

20of%20Tax.pdf

Cash Flow State


Infinity Mobile
cash from customers
Cash in hand

EBIT

2015
7,200,000
3,000,000
139,156

Netcash from operating activiies


less

Incone tax
marketing and selling
expense
assets
Total
Cash at the end of period

2434150
963000
518000
3,915,150

Cash Flow Statement


Infinity Mobile Inc.

10,339,156

2016
10,395,000
822,036
-

2017
15,876,000

11,217,036

145,065
2,634,870
726,000
-

18,565,171

474,560
2,853,319
798,600

3,505,935
6,424,006

2,689,171
-

4,126,479
7,711,101

14,438,692

Infinity Mobiles
Pro Forma Statement of Financial Position
Amounts in Rupees
Note
2015
2016
Current Assets:
Cash
Securities

6,424,006
250,000
6,674,006

7,711,101
250,000
7,961,101

429,550
429,550

341,100
341,100

7,103,556

8,302,201

4,481,000
139,156
4,620,156

4,620,156
822,036
5,442,193

2,483,400
2,483,400

2,860,008
2,860,008

Total Equity and Liabilities

7,103,556

8,302,201

Notes to Pro Forma Statement of Financial Position


16
Accounts Payable
Salaries Payables
Utility Bills Payables
Total Accounts Payables

2015
1,200,000
152,700
2,483,400

2016
1,320,000
165,720
2,860,008

Non-current Assets:
Long term assets

Total Assets
Equity and Liabilities:
Equity:
Capital
Retained Earning
Liabilities:
Accounts Payables

2017
14,438,692
250,000
14,688,692
252,650
252,650
14,941,342

5,442,193
2,689,171
8,131,363
6,809,979
6,809,979
14,941,342
1,320,000
2017
1,452,000
45,273
6,809,979

Discounted Payback Period


Year

Cash Flow
1
2
3

PV Factor

6,424,006
7,711,101
14,438,692

0.85
0.72
0.61

Pay Back Period in years


Pay Back Period

Net Present Value


Year
0
1
2
3
NPV

Cash Flow
9,107,694
6,424,006
7,711,101
14,438,692

PV Factor
0.85
0.72
0.61

Payback Period
Discounted Cash
Flows
5,433,942
5,517,400
8,738,864

Recoverable
Investment
9,107,694
3,673,751
(1,843,649)
(10,582,513)

1.7
1 year 6months

e
Discounted Cash
Flows
9,107,694
5,433,942
5,517,400
8,738,864
28,797,900

Breal Even Analysis


Particulars
Variable cost Per unit
Total Variable Cost
Selling price
C.M
Unit to be Sold
Total Variable exp
Total Sales
Total C.M
C.M/Unit
C.M Percentage
Total Fixed Expenses

2014
16064.91
16064.91
25000.00
8935.09

2015
17154.11
17154.11
26250.00
9095.89

288
4626693.6
7200000
2573306
8935.09
0.36

396
6793028.62
10395000
3601971
9095.89
0.35

2434150

2634870

Break even in units

272.425856 289.67707123

Break even in sales

869974.135 913008.78596

s
2016
17116.23
17116.23
27562.50
10446.27
576
9858950.72
15876000
6017049
10446.27
0.38
2853319
273.142476905
1081416.03896