Model: Financial Projection Model

Years: 2021
Version: 1.0
Prepared By: ABC Consultant
Components:
Inputs
Dashboard
Income Statement
Balance Sheet
Cash Flow Statement
Payroll
Fixed Assets Schedules
Loan Schedule
Legends:
INPUTS
DROP DOWN LISTS
LINKED INPUTS
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2021 2022 2023 2024 2025

Sales (Units) 500.00 550.00 605.00 666.00 733.00
% Increase 10% 10% 10% 10%
Purchase Price (USD) 600 660.00 726.00 799.00 879.00
% Increase 10% 10% 10% 10%
Exchange Rates 165.00 169.95 175.05 180.30 185.71
% Increase 3% 3% 3% 3%

Purchase Price (PKR) 99,000 112,167 127,085 144,060 163,238

Markup On Cost 25% 25% 25% 25% 25%
Sales Price (PKR) 123,750 140,209 158,857 180,075 204,048

PAYROLL (HEAD COUNT) 2021 2022 2023 2024 2025

CEO 1 1 1 1 1
COO 1 1 1 1 1
MANAGERS 2 2 2 2 2
OTHERS 3 3 3 3 3
PAYROLL (SALARY/MONTH/HEAD)
CEO 150,000 165,000 181,500 199,650 219,615
COO 120,000 132,000 145,200 159,720 175,692
MANAGERS 40,000 44,000 48,400 53,240 58,564
OTHERS 15,000 16,500 18,150 19,965 21,962
YEARLY INCREMENTS % 10% 10% 10% 10%

FIXED ASSETS 2021 2022 2023 2024 2025

Plant & Machinery 20% 1,400,000
Furniture and Fixture 20% 600,000
Office Equipments 20% 1,200,000
Motor Vehicles 20% 2,000,000

Total Fixed Assets 5,200,000

Other Operating Expense (Yearly)

Sim Fee Fixed 100,000 100,000 100,000 100,000 100,000
Device Fee Fixed 300,000 300,000 300,000 300,000 300,000
Utility Expense Variable 350,000 385,000 423,500 465,850 512,435
Conveyance Variable 160,000 176,000 193,600 212,960 234,256
Professional Taxes Fixed 50,000 50,000 50,000 50,000 50,000
Misc Charges Variable 100,000 110,000 121,000 133,100 146,410
Inflation Factor (%) 10% 10% 10% 10%
Income Taxes 35% 35% 35% 35% 35%
Net Income for the Year 3,597,750 5,231,176 7,317,790 9,993,805 13,383,799
Transfer to General Reserves (%) 50% 50% 50% 50% 50%
Dividend Payout Ratio (%) 5% 10% 15% 20% 35%

Paid Up Capital
Captial Injection 4,000,000
Face Value Per Share 10 10 10 10 10
Number of Shares 400,000 400,000 400,000 400,000 400,000

Turnovers (Monthly)
Accounts Receivable 1 1 1 1 1
Salaries Payable 1 1 1 1 1
Expense Payable 2 2 2 2 2
Fixed
Variable
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2021 2022 2023 2024

Sales (Units) 500 550 605 666
Purchase Price (PKR) 99,000 112,167 127,085 144,060
Sales Price (PKR) 123,750 140,209 158,857 180,075

Sales 61,875,000 77,114,813 96,108,191 119,929,670

Cost of Sales 49,500,000 61,691,850 76,886,553 95,943,736
Gross Profit 12,375,000 15,422,963 19,221,638 23,985,934
Operating Expenses
Salaries Expense 4,740,000 5,214,000 5,735,400 6,308,940
Depreciation Expense 1,040,000 1,040,000 1,040,000 1,040,000
Sim Fee 100,000 100,000 100,000 100,000
Device Fee 300,000 300,000 300,000 300,000
Utility Expense 350,000 385,000 423,500 465,850
Conveyance 160,000 176,000 193,600 212,960
Professional Taxes 50,000 50,000 50,000 50,000
Misc Charges 100,000 110,000 121,000 133,100

Total Operating Expense 6,840,000 7,375,000 7,963,500 8,610,850

EBIT 5,535,000 8,047,963 11,258,138 15,375,084
Interest Expense - -
EBT 5,535,000 8,047,963 11,258,138 15,375,084
Taxes 1,937,250 2,816,787 3,940,348 5,381,279
Net Income 3,597,750 5,231,176 7,317,790 9,993,805
EPS 8.99 13.08 18.29 24.98
Appropriation Accounts
Retained Earning (Op) - 1,618,988 3,711,458 6,272,684
Net Income 3,597,750 5,231,176 7,317,790 9,993,805
Available for Distribution 3,597,750 6,850,163 11,029,248 16,266,489
Transfer to GR 1,798,875 2,615,588 3,658,895 4,996,902
Dividend 179,888 523,118 1,097,668 1,998,761
Total Appropriation 1,978,763 3,138,705 4,756,563 6,995,663
Retained Earnings (Cl) 1,618,988 3,711,458 6,272,684 9,270,826
 2025
733
163,238
204,048

149,566,973
119,653,579
29,913,395

6,939,834
1,040,000
100,000
300,000
512,435
234,256
50,000
146,410

9,322,935
20,590,460
-
20,590,460
7,206,661
13,383,799
33.46

9,270,826
13,383,799
22,654,624
6,691,899
4,684,330
11,376,229
11,278,395
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2021 2022 2023 2024

Opt Activity
Net Income 3,597,750 5,231,176 7,317,790 9,993,805
Add: Depreciation Expense 1,040,000 1,040,000 1,040,000 1,040,000
Changes in AR (5,156,250) (1,269,984) (1,582,782) (1,985,123)
Changes in Exp / Payable 176,667 10,167 11,183 12,302
Changes in Current Portion LTL - - - -
Changes in Sal / Payable 395,000 39,500 43,450 47,795

CF from Opt Activity 53,167 5,050,858 6,829,642 9,108,778

Investing Activity
Changes in Fixed Assets (5,200,000) - - -

Financing Activity
Changes in Capital 4,000,000 - - -
Long Term Loans - - - -
Paid Dividend - (179,888) (523,118) (1,097,668)

CF from Financing Activity 4,000,000 (179,888) (523,118) (1,097,668)

NCF from all activity (1,146,833) 4,870,970 6,306,524 8,011,110

Cash and Bank (Op) - (1,146,833) 3,724,137 10,030,661
Cash and Bank (Cl) (1,146,833) 3,724,137 10,030,661 18,041,771
 2025

13,383,799
1,040,000
(2,469,775)
13,532
-
52,575

12,020,130

-
-
(1,998,761)

(1,998,761)

10,021,369
18,041,771
28,063,140
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2,021 2,022 2,023 2,024

Fixed Assets
Cost 5,200,000 5,200,000 5,200,000 5,200,000
Accumulated Depreciation 1,040,000 2,080,000 3,120,000 4,160,000
Written Down Value 4,160,000 3,120,000 2,080,000 1,040,000
Current Assets
Accounts Receivable 5,156,250 6,426,234 8,009,016 9,994,139
Cash and Bank (1,146,833) 3,724,137 10,030,661 18,041,771
4,009,417 10,150,371 18,039,677 28,035,910
Total Asset 8,169,417 13,270,371 20,119,677 29,075,910
Equity
Capital 4,000,000 4,000,000 4,000,000 4,000,000
Retained Earnings 1,618,988 3,711,458 6,272,684 9,270,826
General Reserves 1,798,875 4,414,463 8,073,358 13,070,260
Total Equity 7,417,863 12,125,921 18,346,042 26,341,086
Liability
Long Term Loan
Current Liability
Salaries Payable 395,000 434,500 477,950 525,745
Dividend Payable 179,888 523,118 1,097,668 1,998,761
Current Portion of LT Loan
Expense Payable 176,667 186,833 198,017 210,318
751,554 1,144,451 1,773,635 2,734,824
Total Equity & Liability 8,169,417 13,270,371 20,119,677 29,075,910
Difference - - - -

Total Assets without Cash & Bank

Total Eq & Liab without L.T Loans
Difference
 2,025

5,200,000
5,200,000
-

12,463,914
28,063,140
40,527,054
40,527,054

4,000,000
11,278,395
19,762,159
35,040,555

578,320
4,684,330

223,850
5,486,499
40,527,054
-
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2,021 2,022 2,023 2,024 2,025

PAYROLL (HEAD COUNT)
CEO 1 1 1 1 1
COO 1 1 1 1 1
MANAGERS 2 2 2 2 2
OTHERS 3 3 3 3 3
PAYROLL (SALARY/MONTH/HEAD)
CEO 150,000 165,000 181,500 199,650 219,615
COO 120,000 132,000 145,200 159,720 175,692
MANAGERS 40,000 44,000 48,400 53,240 58,564
OTHERS 15,000 16,500 18,150 19,965 21,962
SALARY (TOTAL)
CEO 1,800,000 1,980,000 2,178,000 2,395,800 2,635,380
COO 1,440,000 1,584,000 1,742,400 1,916,640 2,108,304
MANAGERS 960,000 1,056,000 1,161,600 1,277,760 1,405,536
OTHERS 540,000 594,000 653,400 718,740 790,614

TOTAL 4,740,000 5,214,000 5,735,400 6,308,940 6,939,834

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2021 2022 2023 2024 2025

TOTAL ASSETS
Cost (Op) 5,200,000 5,200,000 5,200,000 5,200,000 5,200,000
Depreciations Expense 1,040,000 1,040,000 1,040,000 1,040,000 1,040,000
Accumulated Depreciation 1,040,000 2,080,000 3,120,000 4,160,000 5,200,000
Written Down Value (Cl) 4,160,000 3,120,000 2,080,000 1,040,000 -

Plant & Machinery 20%

Cost (Op) 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000
Depreciations 280,000 280,000 280,000 280,000 280,000
Accumulated Depreciation 280,000 560,000 840,000 1,120,000 1,400,000
Written Down Value (Cl) 1,120,000 840,000 560,000 280,000 -

Furniture and Fixture 20%

Cost (Op) 600,000 600,000 600,000 600,000 600,000
Depreciations 120,000 120,000 120,000 120,000 120,000
Accumulated Depreciation 120,000 240,000 360,000 480,000 600,000
Written Down Value (Cl) 480,000 360,000 240,000 120,000 -

Office Equipments 20%

Cost (Op) 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
Depreciations 240,000 240,000 240,000 240,000 240,000
Accumulated Depreciation 240,000 480,000 720,000 960,000 1,200,000
Written Down Value (Cl) 960,000 720,000 480,000 240,000 -

Motor Vehicles 20%

Cost (Op) 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Depreciations 400,000 400,000 400,000 400,000 400,000
Accumulated Depreciation 400,000 800,000 1,200,000 1,600,000 2,000,000
Written Down Value (Cl) 1,600,000 1,200,000 800,000 400,000 -
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2021 2022 2023 2024

Cash & Bank

Loan-1
Amount
Life
RoR
Instalments
Balance -
Instalments
Interest
Principal
2025
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2021 2022 2023

Sales
Gross Profit
Total Operating Expense
Net Income
EPS
Cash and Bank
Total Asset
Total Equity
Opt Activity
Investing Activity
Financing Activity
2024 2025