Total Investment

Each Partner Investment

Cash
Land
Building
Computer & Equipment
Furniture and fixture

Note:
25% of annual sales goes to pictoplex Corporation as royalty
 PKR 300,000,000

PKR 60,000,000

PKR 170,500,000
PKR 60,000,000
PKR 30,000,000
PKR 30,000,000
PKR 9,500,000

ex Corporation as royalty
 Monthly Entertainment Income Budget

No. of Customers Theatres Shows/day No. of days Price / show

Weekdays 50 3 3 18 250
Weekends 170 3 3 12 250

Yearly Entertainment Income Budget

Year 1
Year 2
Year 3
Year 4
Year 5

Note: Entertainment Income are increasing yearly by 10%

Rent Income Budget

No. of Shops Rent / month Months Yearly Rent Income
3 150,000 12 PKR 5,400,000

Yearly Rent Income Budget

Year 1
Year 2
Year 3
Year 4
Year 5
me Budget

Monthly Entertainment Income

PKR 2,025,000
PKR 4,590,000

Yearly Entertainment Income Budget

PKR 79,380,000
PKR 87,318,000
PKR 96,049,800
PKR 105,654,780
PKR 116,220,258

Yearly Rent Income Budget

PKR 5,400,000
PKR 5,940,000
PKR 6,534,000
PKR 7,187,400
PKR 7,906,140
Year 1 Expenses

Operating Expense

Detail Montly Exp. Life (years) Amount

Electricity PKR 1,000,000 PKR 12,000,000

Depreciation: Equipment PKR 83,333 25 PKR 1,000,000
Depreciation: Building PKR 90,000 25 PKR 1,080,000
Depreciation: Furniture PKR 31,000 25 PKR 372,000
Telephone & Mobile PKR 25,000 PKR 300,000
Advertising PKR 83,333 PKR 1,000,000
Misc. Expense PKR 50,000 PKR 600,000

Year 2 Expenses

(increased by 10%) (increased by 5%)

Operating Expense S
Designation
Detail Montly Exp. Amount Technician
Peon
Electricity PKR 1,100,000 PKR 13,200,000 Phone Operator
Depreciation: Equipment PKR 83,333 PKR 1,000,000 Ticket Checker
Depreciation: Building PKR 90,000 PKR 1,080,000 Ticket Issuer
Depreciation: Furniture PKR 66,000 PKR 792,000 Software Controller
Telephone & Mobile PKR 27,500 PKR 330,000 Seat Teller
Advertising PKR 91,667 PKR 1,100,000 Security Guards
Misc. Expense PKR 55,000 PKR 660,000 Total

Year 3 Expenses

(increased by 10%) (increased by 5%)

Operating Expense S
Designation
Detail Montly Exp. Amount Technician
Peon
Electricity PKR 1,210,000 PKR 14,520,000 Phone Operator
Depreciation: Equipment PKR 83,333 PKR 1,000,000 Ticket Checker
Depreciation: Building PKR 90,000 PKR 1,080,000 Ticket Issuer
Depreciation: Furniture PKR 66,000 PKR 792,000 Software Controller
Telephone & Mobile PKR 30,250 PKR 363,000 Seat Teller
Advertising PKR 100,833 PKR 1,210,000 Security Guards
Misc. Expense PKR 60,500 PKR 726,000 Total

Year 4 Expenses

(increased by 10%) (increased by 5%)

Operating Expense S
Designation
Detail Montly Exp. Amount Technician
Peon
Electricity PKR 1,331,000 PKR 15,972,000 Phone Operator
Depreciation: Equipment PKR 90,000 PKR 1,080,000 Ticket Checker
Depreciation: Building PKR 90,000 PKR 1,080,000 Ticket Issuer
Depreciation: Furniture PKR 66,000 PKR 792,000 Software Controller
Telephone & Mobile PKR 33,275 PKR 399,300 Seat Teller
Advertising PKR 110,917 PKR 1,331,000 Security Guards
Misc. Expense PKR 66,550 PKR 798,600 Total

Year 5 Expenses

(increased by 10%) (increased by 5%)

Operating Expense S
Designation
Detail Montly Exp. Amount Technician
Peon
Electricity PKR 1,464,100 PKR 17,569,200 Phone Operator
Depreciation: Equipment PKR 83,333 PKR 1,000,000 Ticket Checker
Depreciation: Building PKR 90,000 PKR 1,080,000 Ticket Issuer
Depreciation: Furniture PKR 66,000 PKR 792,000 Software Controller
Telephone & Mobile PKR 36,603 PKR 439,230 Seat Teller
Advertising PKR 122,008 PKR 1,464,100 Security Guards
Misc. Expense PKR 73,205 PKR 878,460 Total
 Salaries Schedule
Designation No. of Employes Months Basic Total
Technician 5 12 PKR 50,000 PKR 3,000,000
Peon 5 12 PKR 8,000 PKR 480,000
Phone Operator 2 12 PKR 15,000 PKR 360,000
Ticket Checker 2 12 PKR 12,000 PKR 288,000
Ticket Issuer 2 12 PKR 15,000 PKR 360,000
Software Controller 2 12 PKR 50,000 PKR 1,200,000
Seat Teller 5 12 PKR 8,000 PKR 480,000
Security Guards 5 12 PKR 12,000 PKR 720,000
Total 28 PKR 6,888,000

Salaries Schedule
No. of Employes Months Basic Total
5 12 PKR 52,500 PKR 3,150,000
5 12 PKR 8,400 PKR 504,000
2 12 PKR 15,750 PKR 378,000
2 12 PKR 12,600 PKR 302,400
2 12 PKR 15,750 PKR 378,000
2 12 PKR 52,500 PKR 1,260,000
5 12 PKR 8,400 PKR 504,000
5 12 PKR 12,600 PKR 756,000
28 PKR 7,232,400

Salaries Schedule
No. of Employes Months Basic Total
5 13 PKR 55,125 PKR 3,583,125
5 13 PKR 8,820 PKR 573,300
2 13 PKR 16,538 PKR 429,975
2 13 PKR 13,230 PKR 343,980
2 13 PKR 16,538 PKR 429,975
2 13 PKR 55,125 PKR 1,433,250
5 13 PKR 8,820 PKR 573,300
5 13 PKR 13,230 PKR 859,950
 28 PKR 8,226,855

Salaries Schedule
No. of Employes Months Basic Total
5 13 PKR 57,881 PKR 3,762,281
5 13 PKR 9,261 PKR 601,965
2 13 PKR 17,364 PKR 451,474
2 13 PKR 13,892 PKR 361,179
2 13 PKR 17,364 PKR 451,474
2 13 PKR 57,881 PKR 1,504,913
5 13 PKR 9,261 PKR 601,965
5 13 PKR 13,892 PKR 902,948
28 PKR 8,638,198

Salaries Schedule
No. of Employes Months Basic Total
5 13 PKR 60,775 PKR 3,950,395
5 13 PKR 9,724 PKR 632,063
2 13 PKR 18,233 PKR 474,047
2 13 PKR 14,586 PKR 379,238
2 13 PKR 18,233 PKR 474,047
2 13 PKR 60,775 PKR 1,580,158
5 13 PKR 9,724 PKR 632,063
5 13 PKR 14,586 PKR 948,095
28 PKR 9,070,108
 PICTOPLEX CINEMA

Pro forma Direct Cash Flow Statement

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5

Details
(in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR)

Beginning Cash Balance 300,000,000 170,500,000 226,554,000 284,269,640 347,438,461 417,337,588

Cash Receipts
Entertainment Income - 79,380,000 87,318,000 96,049,800 105,654,780 116,220,258
Rent Income - 5,400,000 5,940,000 6,534,000 7,187,400 7,906,140
Total Cash Receipts 300,000,000 84,780,000 93,258,000 102,583,800 112,842,180 124,126,398

Cash Payments
Purchase of Land 60,000,000 - - - - -
Making of Building 30,000,000 - - - - -
Purchase & Installation of Equipment 30,000,000 - - - - -
Purchase of Furniture 9,500,000 - - - - -
Salaries Expense - 6,888,000 7,232,400 8,226,855 8,638,198 9,070,108
Electricity Expense - 12,000,000 13,200,000 14,520,000 15,972,000 17,569,200
Misc. Expense - 600,000 660,000 726,000 798,600 878,460
Telephone & Mobile Expense - 300,000 330,000 363,000 399,300 439,230
Advertising Expense - 1,000,000 1,100,000 1,210,000 1,331,000 1,464,100
Royalty Fee - 7,938,000 8,731,800 9,604,980 10,565,478 11,622,026
Tax paid 4,288,160 4,764,144 5,238,477 5,814,848
Total Cash Payments 129,500,000 28,726,000 35,542,360 39,414,979 42,943,053 46,857,972

Cash Balance 170,500,000 226,554,000 284,269,640 347,438,461 417,337,588 494,606,014

 PICTOPLEX CIN

Pro forma Indirect Cash Flow Statement

Year 0 Year 1
Details
(in PKR) (in PKR)

Cash From Operating Activites

Net Income - 49,313,840
Add: Depreciation: Building - 1,080,000
Add: Depreciation: Equipment - 1,000,000
Add: Depreciation: Furniture - 372,000
Total Cash from Operating Activies 0 51,765,840

Cash From Investing Activites

Purchase of Land -60,000,000 -
Making of Building -30,000,000 -
Purchase & Installation of Equipment -30,000,000 -
Purchase of Furniture -9,500,000 -
Total Cash from Investing Activites -129,500,000 0

Cash From Financing Activites

Total Cash form Financing Activities 0 0

Cash Calculation
Beginning Cash 500,000,000 0
Add: Cash Difference -129,500,000 51,765,840
Total Cash in Hand 370,500,000 51,765,840
LEX CINEMA

ct Cash Flow Statement

Year 2 Year 3 Year 4 Year 5

(in PKR) (in PKR) (in PKR) (in PKR)

Operating Activites
54,787,656 60,242,488 66,870,756 74,180,773
1,080,000 1,080,000 1,080,000 1,080,000
1,000,000 1,000,000 1,000,000 1,000,000
372,000 372,000 372,000 372,000
57,239,656 62,694,488 69,322,756 76,632,773

Investing Activites
- -
- -
- -
- -
0 0
- -
- -
- -
- -
0 0

Financing Activites

0 0 0 0

Calculation
51,765,840 109,005,496 171,699,984 241,022,740
57,239,656 62,694,488 69,322,756 76,632,773
109,005,496 171,699,984 241,022,740 317,655,512
 PICTOPLEX CINEMA

Pro forma Income Statement

Year 1 Year 2 Year 3

Details
(in PKR) (in PKR) (in PKR)

Revenues
Entertainment Income 79,380,000 87,318,000 96,049,800
Rent Income 5,400,000 5,940,000 6,534,000

Total Revenues 84,780,000 93,258,000 102,583,800

Expenses
Salaries Expense 6,888,000 7,232,400 8,226,855
Electricity Expense 12,000,000 13,200,000 14,520,000
Depreciation exp. Building 1,080,000 1,080,000 1,080,000
Depreciation exp. Equipment 1,000,000 1,000,000 1,000,000
Depreciation exp. Furniture 372,000 372,000 372,000
Misc. Expense 600,000 660,000 726,000
Telephone & Mobile Expense 300,000 330,000 363,000
Marketing Expense 1,000,000 1,100,000 1,210,000
Royalty Fee 7,938,000 8,731,800 9,604,980

Total Expenses 31,178,000 33,706,200 37,102,835

Operating Income 53,602,000 59,551,800 65,480,965

Income Tax ( 8 % ) 4,288,160 4,764,144 5,238,477

Net Income 49,313,840 54,787,656 60,242,488

Note: Royalty Fee is 15% of the Sales

Year 0 1 2 3
-300,000,000 49,313,840 54,787,656 60,242,488
A

Year 4 Year 5
(in PKR) (in PKR)

105,654,780 116,220,258
7,187,400 7,906,140

112,842,180 124,126,398

8,638,198 9,070,108
15,972,000 17,569,200
1,080,000 1,080,000
1,000,000 1,000,000
372,000 372,000
798,600 878,460
399,300 439,230
1,331,000 1,464,100
10,565,478 11,622,026

40,156,576 43,495,123
25,398,504
72,685,604 80,631,275
5,814,848 6,450,502

66,870,756 74,180,773 104,101,496 129,500,000

4 5 NPV
66,870,756 74,180,773 5,395,512
 5.06

5,020,207
 PICTOPLEX CINEMA

Pro forma Balance Sheet

Assets Equities
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
Details Details
(in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR)

Current Assets Liabilities

Cash 170,500,000 226,554,000 284,269,640 347,438,461 417,337,588 494,606,014 Accounts Payable 0 0 0 0 0 0
Tax Payable 4,288,160 4,764,144 5,238,477 5,814,848 6,450,502

Total Current Assets 170,500,000 226,554,000 284,269,640 347,438,461 417,337,588 494,606,014 Total Liabilities 0 4,288,160 4,764,144 5,238,477 5,814,848 6,450,502

Fixed Assets Owners Equity

Land 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 M.Salman khan Capital 60,000,000 60,000,000 69,862,768 80,820,299 92,868,797 106,242,948
Building 30,000,000 30,000,000 28,920,000 27,840,000 26,760,000 25,680,000 Add: Net profit - 9,862,768 10,957,531 12,048,498 13,374,151 14,836,155
less: Depreciation Exp - -1,080,000 -1,080,000 -1,080,000 -1,080,000 -1,080,000 Abdul Aziz Capital 60,000,000 60,000,000 69,862,768 80,820,299 92,868,797 106,242,948
Computer and Equipment 30,000,000 30,000,000 29,000,000 28,000,000 27,000,000 26,000,000 Add: Net profit - 9,862,768 10,957,531 12,048,498 13,374,151 14,836,155
less: Depreciation Exp - -1,000,000 -1,000,000 -1,000,000 -1,000,000 -1,000,000 Ahmer khan Capital 60,000,000 60,000,000 69,862,768 80,820,299 92,868,797 106,242,948
Furniture and Fixtures 9,500,000 9,500,000 9,128,000 8,756,000 8,384,000 8,012,000 Add: Net profit - 9,862,768 10,957,531 12,048,498 13,374,151 14,836,155
less: Depreciation Exp - -372,000 -372,000 -372,000 -372,000 -372,000 Gul e zehra Capital 60,000,000 60,000,000 69,862,768 80,820,299 92,868,797 106,242,948
Add: Net profit - 9,862,768 10,957,531 12,048,498 13,374,151 14,836,155
Total Fixed Assets 129,500,000 127,048,000 124,596,000 122,144,000 119,692,000 117,240,000 G.M Capital 60,000,000 60,000,000 69,862,768 80,820,299 92,868,797 106,242,948
Add: Net profit - 9,862,768 10,957,531 12,048,498 13,374,151 14,836,155

Total Owners' Equity 300,000,000 349,313,840 404,101,496 464,343,984 531,214,740 605,395,512

Total Assets 300,000,000 353,602,000 408,865,640 469,582,461 537,029,588 611,846,014 Total Equities 300,000,000 353,602,000 408,865,640 469,582,461 537,029,588 611,846,014
 January February March
Details
(in PKR) (in PKR) (in PKR)

Revenues
Entertainment Income 17,010,000 10,206,000 13,608,000
Rent Income 450,000 450,000 450,000
Total Revenues 17,460,000 10,656,000 14,058,000

Expenses
Salaries Expense 574,000 574,000 574,000
Electricity Expense 1,000,000 1,000,000 1,000,000
Depreciation exp. Building 90,000 90,000 90,000
Depreciation exp. Equipment 83,333 83,333 83,333
Depreciation exp. Furniture 31,000 31,000 31,000
Misc. Expense 50,000 50,000 50,000
Telephone & Mobile Expense 25,000 25,000 25,000
Advertising Expense 83,333 83,333 83,333
Royalty Fee 2,619,000 1,598,400 2,108,700

Total Expenses 4,555,667 3,535,067 4,045,367

Net Income 12,904,333 7,120,933 10,012,633

 April May June July August September October November
(in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR) (in PKR)

20,412,000 23,814,000 61,236,000 51,030,000 34,020,000 30,618,000 30,618,000 20,412,000

450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000
20,862,000 24,264,000 61,686,000 51,480,000 34,470,000 31,068,000 31,068,000 20,862,000

574,000 574,000 574,000 574,000 574,000 574,000 574,000 574,000

1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000
83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333
31,000 31,000 31,000 31,000 31,000 31,000 31,000 31,000
50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
83,333 83,333 83,333 83,333 83,333 83,333 83,333 83,333
3,129,300 3,639,600 9,252,900 7,722,000 5,170,500 4,660,200 4,660,200 3,129,300

5,065,967 5,576,267 11,189,567 9,658,667 7,107,167 6,596,867 6,596,867 5,065,967

15,796,033 18,687,733 50,496,433 41,821,333 27,362,833 24,471,133 24,471,133 15,796,033

December
(in PKR)

37,422,000
450,000
37,872,000

574,000
1,000,000
90,000
83,333
31,000
50,000
25,000
83,333
5,680,800

7,617,467

30,254,533