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Meal Deal enterprices

Period No
Start Date
End Date

Model start Date 1/1/2019


model period 5
model end date 1/1/2024

General Assumptions

Number of days in a year


Number of Months in a year
Number of weeks in a year
no of working days

Cost
Total cost of tomatoes at 2000kg per day 49,920,000.00
no of working days 312.00
Amount of kg per day 2,000.00
price per kg of tomatoes 80.00

cost of baging Per 30g bag 10.00


cost of Labelling 5.00
cost of baging 150g bag 20.00
cost of Labelling 8.00
total no of 30g bags sold 1,248,000.00
total no of 150g bags sold 166,400.00
total cost of baggins and Labelling per year 23,379,200.00

Total Cost of goods sold 73,299,200.00

Operating Expenses Estimated at 6% of revenue


Fuel Cost 0.06
Electricity
Operating Staf
Miscellaneous(Stationaries, etc)

Cost of Sale Estimated at 10% of revenue


Transport Cost 0.10
Promotions and Adevertising
salaries

Balance Sheet Input


cost of Land 1,000,000.00
Washer 1,500,000.00
Blancher 1,800,000.00
Pulper 1,500,000.00
Refiner 1,500,000.00
Spray dryer 2,500,000.00
Heat Exchanger 2,500,000.00
Misecellanous (Other supporting structures, furniture, etc) 1,000,000.00
Total cost of Equipment 13,300,000.00
Cost of Installation 3,600,000.00
Intangible Assets (Patents, etc) 1,000,000.00

Depreciation
No of years 5.00
Total value of assets 13,300,000.00
total salvage value 5,320,000.00
Depriciation cost per year 1,596,000.00
Inflation Rate
date Tax rate
Years Intrest rate
date

365 Days
12 months
52 weeks
312 Days

Revenue
Total amount of tomatoes processed per day In Kg 2,000.00
Total amount of tomatoes processed per year in Kg 624,000.00
Percentage Yield 0.10
total tomatoe yield per year 62,400.00
percentage of 30g sold 0.60
Percentage of 150g sold 0.40

60% of total tomatoe yield (g) 37,440,000.00


40% of total tomatoe yield (g) 24,960,000.00
No of 30g sold per year 1,248,000.00
No of 150g sold per year 166,400.00
Price Per 30g sold 50.00
Price per 150g sold 250.00
Total Revenue per 30g 62,400,000.00
Total Revenue per 150g 41,600,000.00
Total Annual revenue 104,000,000.00

at 6% of revenue

at 10% of revenue
1 2 3 4 5
1/1/2019 1/1/2020 1/1/2021 1/1/2022 1/1/2023
12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023

0.1137 0.1125 0.1128 0.1121 0.1117


0.24 0.24 0.24 0.24 0.24
Cost of Project
cost of Land 1,000,000.00
Washer 1,500,000.00
Blancher 1,800,000.00
Pulper 1,500,000.00
Refiner 1,500,000.00
Spray dryer 2,500,000.00
Heat Exchanger 2,500,000.00
Misecellanous (Other supporting structures, furniture, etc) 1,000,000.00
Total cost of Equipment 13,300,000.00
Cost of Installation 3,600,000.00
Intangible Assets (Patents, etc) 1,000,000.00
Total cost of Project 31,200,000.00
Meal Deal enterprices
Period No 1 2 3 4
Start Date 1/1/2019 1/1/2020 1/1/2021 1/1/2022
End Date 12/31/2019 12/31/2020 12/31/2021 12/31/2022

Income Statement

Revenue 104,000,000.00 115,700,000.00 128,750,960.00 143,183,942.62


cost of goods sold 73,299,200.00 81,545,360.00 90,743,676.61 100,916,042.76
Gross Profit 30,700,800.00 34,154,640.00 38,007,283.39 42,267,899.86
cost of sales 10,400,000.00 11,570,000.00 12,875,096.00 14,318,394.26
cost of Installation 3,600,000.00 - - -
Operating Expences 6,240,000.00 6,942,000.00 7,725,057.60 8,591,036.56
Ebitda 10,460,800.00 27,212,640.00 30,282,225.79 33,676,863.30
Depreciation 1,596,000.00 1,596,000.00 1,596,000.00 1,596,000.00
Ebit 8,864,800.00 25,616,640.00 28,686,225.79 32,080,863.30
Intrest Expence - - - -
Profit before tax 8,864,800.00 25,616,640.00 28,686,225.79 32,080,863.30
Tax 2,127,552.00 6,147,993.60 6,884,694.19 7,699,407.19
Profit after tax 6,737,248.00 19,468,646.40 21,801,531.60 24,381,456.11
Divident Payout ratio 0.5 0.5 0.5 0.5
Divident payed 3,368,624.00 9,734,323.20 10,900,765.80 12,190,728.06
Retained Earnings 3,368,624.00 9,734,323.20 10,900,765.80 12,190,728.06
5
1/1/2023
12/31/2023

159,170,429.81
112,183,318.93
46,987,110.88
15,917,042.98
-
9,550,225.79
37,436,885.09
1,596,000.00
35,840,885.09
-
35,840,885.09
8,601,812.42
27,239,072.67
0.5
13,619,536.33
13,619,536.33
Meal Deal enterprices
Period No 1 2 3 4 5
Start Date 1/1/2019 1/1/2020 1/1/2021 1/1/2022 1/1/2023
End Date 1/1/2019 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023

BALANCE SHEET

Non-current Assets
Property plants and equipment 13,300,000.00 11,704,000.00 10,108,000.00 8,512,000.00 6,916,000.00 -
Intangible Assets 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00
Total - - - - -

current Assets
Cash 4,964,624.00 16,294,947.20 28,791,713.00 42,578,441.06 63,113,977.39
inventory
Trade Receivables 0 0 0 0 0
Bank 0 0 0 0 0
Total 0 0 0 0 0

Total Asset 0 0 0 0 0

Non-current Liabilities
Long-Term Loans 0

Current Liabilities
Trade Payables
Accurals
Divident Payables
Tax payables
Bank Overdraft
Total 0 0 0 0 0
Equity
Share capital 14,300,000.00 14,300,000.00 14,300,000.00 14,300,000.00 14,300,000.00
Retained Earnings 3,368,624.00 9,734,323.20 10,900,765.80 12,190,728.06 13,619,536.33
14,300,000.00 14,300,000.00 14,300,000.00 14,300,000.00 14,300,000.00

Total Equity and Liablities 14,300,000.00 14,300,000.00 14,300,000.00 14,300,000.00 14,300,000.00

check 0 0 0 0 0
Meal Deal enterprices
Period No 1 2 3 4 5
Start Date 1/1/2019 1/1/2020 1/1/2021 1/1/2022 1/1/2023
End Date 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023

CASHFLOW STATEMENT

Operating Activities
EBITDA 10,460,800.00 27,212,640.00 30,282,225.79 33,676,863.30 37,436,885.09
changes in working capital
Inventory 0 0 0 0 0
Receivables 0 0 0 0 0
Payables 0 0 0 0 0

Total cash 4,964,624.00 11,330,323.20 12,496,765.80 13,786,728.06 15,215,536.33


Meal Deal enterprices
Period No 1 2 3 4 5
Start Date 1/1/2019 1/1/2020 1/1/2021 1/1/2022 1/1/2023
End Date 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023
Meal Deal enterprices
Period No 1 2 3 4 5
Start Date 1/1/2019 1/1/2020 1/1/2021 1/1/2022 1/1/2023
End Date 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023
Assumptions made:
Proposed sales to different market segments under this project is
As follows:
-20% of products to the processors/hotels
-60% of products to wholesale and retail shops within the country
-20% of products to regional markets

Small polyethylene b 30g N50


Large Polyethylene b 150g N250
Total cost of raw tomato required in a day
Lagos 1kg ###
50 35600
Kano 50 ###
2000 160000

Total cost of raw tomato required in a year


That is, 31 49920000 Working everyday

A yield of 200 kg/day


Yield per 62400 kg/annum 62400000 g/annum

Cost of
tomatoConsidering Sale of production
for a day 50kg 4000
2000kg 160000
Yield 10% 200 kg/day
Yield per 62400 kg/annum
62400000.g/annum

Assuming sales 60% for 30g & 40% for 180g


Full
30g year
at N50/satchet 62400000.00 ###
total sales
180g at N250/satchet34666666.approx
for 30g ###
and 180g 97400000.00
Considering cost of production
Product Materials Unit cost Unit requi Cost =N=
Small bag Tomato
Polythene 0.08 300g 24
bags 10 1 10
Labeling 5 1 5
Total cost 39

Big bag (1 Tomato


Polythene 0.08 1800g 144
bags 20 1 20
Labeling 8 1 8
Total cost 172

30g at N15 cost of raw material 14976000.00 15000000


180g at N28 cost of raw materia3106133.33 3110000
Full year total cost of raw materi18082133.approx NGN 18,110,000.00