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Pre-operating expenses: i)
Company registration 120
Pre-operating advertising 1,200
Recruitment of IT professionals 5,200
UniFi PRO PLAN 100mbps 480
Annual insurance 18,000
Total pre-operating expenses 25,000
3 2,000
5 280
5 1,560
5 5,000
5 120
10,560
Appendix 6.2
Capital, Startup Expenses and Fund Requirements
Notes:-
a) Renovation includes floor tiling, painting, wiring and modify ceiling.
Air conditioners
d) Item Unit Unit price (RM) Total value (RM)
Daikin Cooling King 1.0hp (R410) 2 1,000 2,000
Daikin Eco King Ceiling Cassette 1.5hp 2 2,000 4,000
Total Air Condtioners 10,500 6,000
e) Funiture and fittings
Item Unit Unit price (RM) Total value (RM)
GODMORGON Lights 8 100 800
LINNMON/ALEX Tables 8 200 1,600
RENBERGET Chair 8 200 1,600
GRANÅS Dining Sets 1 800 800
KIVIK Sofa 1 1,300 1,300
VITTSJÖ Coffee Table 1 200 200
GALANT Storage Cabinet 1 1,500 1,500
Total Funiture and Fixture 7,800
f) Technology expenses
Item Unit Unit price (RM) Total value (RM)
Foscam FI9900P CCTV 2 600 1,200
Fire Alarm System Auto Dialer Sensor PIR 1 200 200
Total Technology Expenses 1,400
g) Other expenses
Item Unit Unit price (RM) Total value (RM)
Stationery 200
Garbage bag (pkt) 1 10 10
NISSEDAL Mirror 2 50 100
Fire Extinguisher 2 130 260
GIGANTISK Garbage Bin 2 15 30
Total Other Expenses 600
h) Deposits and prepayment included 2.5 months rental: RM6000 per month.
i) Pre-operating expenses
Item Unit Unit price (RM) Total value (RM)
Company registration 120
Pre-operating advertising 1,200
Recruitment of IT professionals 2 2,600 5,200
UniFi PRO PLAN 100mbps 2 240 480
Annual insurance 10,000
Total Pre-operating expenses 17,000
Trip and Tour Sdn Bhd
Fixed Assumptions, Variable Assumptions and Projected Sales
Fixed Notes RM
Annual license fees 1) 60
Annual accounting, audit & secretarial fees 2) 8,000
Annual insurance 3) 2,400
Annual directors' remuneration 4) 240,000
Monthly rental 5) 6,000
Monthly utilities 6) 3,430
Monthly equipment upkeep and other overheads 1,000
Monthly staff salaries 7) 3,000
EPF, SOCSO and Medical 12% of salaries
Annual advertising & promotions 8) 5,040
Taxes 18%
Loan tenure 5 years
Loan interest 9) 6% per annum
60
3) Annual insurance
Annual insurance from public liability 2,400
2,400
(5 director) 240,000
5) Monthly rental
Monthly rental 6,000
6,000
*Monthly rental in Desa Park City (1 floor). So, the rental price is RM6000 per month.
6) Monthly utilities
Monthly electric bill 3,000
Monthly water bill 50
Montly unifi bill 380
3,430
3,000
Fixed Assumption RM
1 Annual license-business & signboard 1,115
2 Annual accounting, audit, legal & secretarial fees 8,880
3 Annual insurance 18,000
4 Annual directors' remuneration 15,000
5 Annual Advertising & Promotion 1,200
6 Monthly utilities-water, eletric, internet, telephone 980
7 Monthly utilities-increase 2 % in Year 3 1,000
8 Monthly rental 6,000
9 Monthly staff salaries-Year1 & 2 10,400
10 Monthly staff salaries-Year 3 (increased by 2%) 10,608
11 Monthly EPF & SOCSO @ approx. 13% of wages (Y1 & Y2) 728
12 Monthly EPF & SOCSO @approx. 13% of wages (Y3) (increased by 2%) 743
13 Corporate Tax Rate % (paid in the month or quarter it becomes payable) **24%
14 Loan Tenure 5 years
15 Loan interest 6%
**Note to students:
(1) The standard corporate tax rate is 24%. However, for SMEs with a paid-up capital of RM2.5 million or less,
the special tax rate of 18% on the first RM500,000 chargeable income is applicable. The balance of any
chargeable income above RM500,000 is taxable at the standard rate of 24%. For example, if your
company's chargeable income is RM700,000, the first 500,000 is taxed at 18% and the balance of
100,000 taxed at 24%. Since all the business teams have a paid-up startup capital of less than RM2.5 million,
all teams are eligible for this special tax rate.
(2) For the purposes of computing the corporate tax amounts, students are to ASSUME that the Net Profit
before Tax figure in the Income (P&L) Statements are exactly EQUAL TO the Chargeable Income computed
according to the laws of taxation (although in reality there are differences)
(Follow MyPEC SME Bank Loan Agreement)
(Follow MyPEC SME Bank Loan Agreement)
Monthly Salary
Salary of employee Number of personnel Total salary
2,600 2 5,200
Total 5,200
**Workings for Loan Interest 2017 (Pre-Operating period): (Refer to MyPEC SME Bank Loan Repayment Sc
July 1,000.00
August 985.67
September 971.26
October 956.79
November 942.24
December 927.62
5,783.58
**Monthly Interest expense figures for 2018: Refer to MyPEC SME Bank Loan Repayment Schedule
Trip & Tour Sdn. Bhd.
Appendix 6.8: PRO FORMA PROFIT & LOSS STATEMENT (2018)
MAR APR MAY JUN JULY AUG
39,863 40,262 40,664 41,071 41,482 41,896
(11,959) (12,078) (12,199) (12,321) (12,444) (12,569)
27,904 28,183 28,465 28,750 29,037 29,327
93 93 93 93 93 93
458 458 458 458 458 458
1,500 1,500 1,500 1,500 1,500 1,500
6,000 6,000 6,000 6,000 6,000 6,000
740 740 740 740 740 740
5,200 5,200 5,200 5,200 5,200 5,200
728 728 728 728 728 728
100 100 100 100 100 100
2,011 2,011 2,011 2,011 2,011 2,011
883.31 868.39 853.4 838.34 823.2 807.98
17,713 17,698 17,683 17,668 17,653 17,638
10,191 10,485 10,782 11,081 11,384 11,689
(2,446) (2,516) (2,588) (2,659) (2,732) (2,805)
7,745 7,968 8,194 8,422 8,652 8,884
7,614 15,582 23,776 32,198 40,850 49,734
Working for Loan interest 2019 (refer MyPec Loan Repayment Schedule):
Q1 Q2
Jan 730.75 Apr
Feb 715.07 May
Mar 699.31 Jun
2145.13
Q3 Q4
July 635.49 Oct
Aug 619.33 Nov
Sept 603.1 Dec
1857.92
Trip & Tour Sdn. Bhd.
RO FORMA PROFIT & LOSS STATEMENT (2019 &2020)
Q4 2,019 Q1 Q2 Q3 Q4
130,095 520,380 143,105 143,105 143,105 143,105
(39,029) (156,114) (42,931) (42,931) (42,931) (42,931)
91,067 364,266 100,173 100,173 100,173 100,173
Working for Loan interest 2020 (refer MyPec Loan Repayment Schedule):
Q2 Q1 Q2
683.47 Jan 537.34 Apr 487.15
667.56 Feb 520.69 May 470.25
651.56 Mar 503.96 Jun 453.27
2002.59 1561.99 1410.67
Q4 Q3 Q4
586.78 July 436.2 Oct 384.49
570.38 Aug 419.05 Nov 367.08
553.9 Sept 401.81 Dec 349.58
1711.06 1257.06 1101.15
2,020
572,418
(171,725)
400,693
1,115
8,880
18,000
72,000
11,760
67,200
9,408
1,200
24,133
5,331
219,027
181,666
(43,600)
138,066
Workings for Loan repayment 2017: (Refer to MyPEC SME Bank Loan Repayment Schedule)
July 2,866.56
August 2,880.89
September 2,895.30
October 2,909.77
November 2,924.32
December 2,938.94
17,415.78
Workings for Loan Interest 2017: (Refer to MyPEC SME Bank Loan Repayment Schedule)
July 1,000.00
August 985.67
September 971.26
October 956.79
November 942.24
December 927.62
5,783.58
Trip & Tour Sdn. Bhd.
ppendix 6.10: PRO FORMA CASH FLOW (2018)
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500
740 740 740 740 740 740 740 740
5,200 5,200 5,200 5,200 5,200 5,200 5,200 5,200
728 728 728 728 728 728 728 728
- - - - - - - -
1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
458 458 458 458 458 458 458 458
100 100 100 100 100 100 100 100
2,998 3,013 3,028 3,043 3,059 3,074 3,089 3,105
868 853 838 823 808 793 777 762
3,246 3,354 3,462 3,572 3,682 3,794 3,907 4,021
20,339 20,446 20,555 20,664 20,775 20,887 21,000 21,114
238,159 258,377 278,892 299,710 320,831 342,259 363,998 386,050
payment Schedule)
payment Schedule)
DEC Total
386,050
100,000
300,000
43,597 495,600
429,648 895,600
- 300
- 200
- 200
- 200
- 500
- 3,000
- 500
- 2,000
- 7,000
- 12,000
- 3,000
- 189,800
- 6,000
4,500 49,500
740 8,880
5,200 62,400
728 8,736
- 1,115
1,500 18,000
458 5,496
100 1,200
3,120 53,851
746 15,748
4,136 37,556
21,229 487,181
408,419 408,419
Train to KL
Appendix 6.11: PRO FORMA CASH FLOW (2019& 2
Year Q1 Q2 Q3 Q4
Q3 Q4
July 3,231.07 Oct 3,279.78
Aug 3,247.23 Nov 3,296.18
Sept 3,263.46 Dec 3,312.66
9,741.76 9,888.62
Q3 Q4
July 635.49 Oct 586.78
Aug 619.33 Nov 570.38
Sept 603.1 Dec 553.9
1857.92 1711.06
in to KL
MA CASH FLOW (2019& 2020)
2019 Q1 Q2 Q3 Q4 2020
Q3 Q4
July 3,430.36 Oct 3,482.07
Aug 3,447.51 Nov 3,499.48
Sept 3,464.75 Dec 3,516.98
10,342.62 10,498.53
Q3 Q4
July 436.2 Oct 384.49
Aug 419.05 Nov 367.08
Sept 401.81 Dec 349.58
1257.06 1101.15