Data

selling cycle 14
Selling Price 40
Sellin Price Of Cold Drink 15 Rs
Total Number Of Days In a year 360
Working Days In year 341
Number Of Days off In a Year 19
Yearly Sales In unit 248,033
Yearly sales of cold drink 148819.8
Inventory In Stock 3
Total Purchases (In Year) 3,279,523
Inventory Cost Per Day 23381
Cost Of Inventory In Stock 73803
Overhead Credit 30 Days
Overhead Per Month(Exc Rent & Dep) PKR 27,250
Salary Credit 30 Days
Salaries Per Month PKR 43,500
Operating Expense Credit 30 Days
Operating Expense Per Month (Exc Rent & Dep) 69317

COGS Rate Total Yearly Sales Total Gross Profit

Cost of cold drink 10 148,820 1,488,198
Straw For Cold Drink 0.05 148,820 7,441
Wastage Of Straw 5% 372 372
Total Cost Of Cold Drink Inc Straw 1,496,011
Selling Price of cold drink 15 148,820 2,232,297
736,286
Cost of Kabab Roll 16.48 248,033 4,088,592
Selling Price Of Kabab Roll 30 248,033 7,440,990 3,352,398
Total Gross Profit 4,088,684

Publicity Break Up
5000 Pamphlets @ 0.5 2500
50 Banners @ 120 6000
Banner Fixing Charges @ 30 1500
Pamphlets Fixing Cahrges 2000
12000
 KABAB INGREDIENTS COST TOTAL

Chiken 15 Kg Per Batch PKR 70.00 Per Kg PKR 1,050.00

Masala's 0.75 Kg Per Batch PKR 60.00 Per Kg PKR 45.00
Cooking Oil 0.75 Kg Per Batch PKR 52.00 Per Kg PKR 39.00
PKR 1,134.00
1 Batch = 160 Kabab Rolls
Cost Of Kabab Per 1 Unit = Total Cost 1884/1Batch = 160 Rolls PKR 7.09

PARATHA INGREDIENTS COST TOTAL

Maida 100 Kg Per Batch PKR 20.00 Per Kg PKR 2,000.00

Ghee 16 Kg Per Batch PKR 85.00 Per Kg PKR 1,360.00
Salt 2 Kg Per Batch PKR 10.00 Per Kg PKR 20.00
Oil 10 Kg Per Batch PKR 65.00 Per Kg PKR 650.00
Water - - - -
PKR 4,030.00
1 Batch = 1000 Paratha's
Cost Of 1 Unit Of Paratha = Total Cost 4030/1Batch = 1000 PKR 4.03

CHATNI INGREDIENTS COST TOTAL

Hari Mirch 125 Grams Per Batch PKR 15.00 Per Kg PKR 1.88
Imli 1 Kg Per Batch PKR 45.00 Per Kg PKR 45.00
Onion 1 Kg Per Batch PKR 15.00 Per Kg PKR 15.00
Salt 62.5 Grams Per Batch PKR 10.00 Per Kg 0.625
Water - - - -
PKR 62.50
1 Batch is Used In 160 Rolls
Cost Of Chatni Used in 1 Unit = Total Cost 62.5/1Batch = 160 PKR 0.39
 OTHER MATERIAL COST TOTAL

Butter Paper* 1 Per Unit PKR 0.17 Per Unit 0.17

Box/ Paper Plate 1 Per Unit PKR 0.50 Per Unit 0.5
Tissue Paper* 1 Per Unit PKR 0.13 Per Unit 0.13
Shopping Bag* 1 Per Unit PKR 0.22 Per Unit 0.22
PKR 1.02
1 Rim Of Butter Paper Is Of 650 Rs, 1 Rim Include 480 Sheets, 1 Sheet Is Divided in 8 Pieces
480 Sheets X 8 Pieces = 3840 Pieces In 1 Rim, Cost 650/3840 Pieces = 0.17 Per Piece
1 Packet Of Tissue Paper Is Of 55 Rs, 1 Packet Include 400 Tissues, 55 Rs/ 400 Tissue = 0.13
shopping bag is for 125 Rs per Kg, In 1 Kg there are 550 Pieces, 1 piece is for 125/550=0.22

1 (UNIT)KABAB ROLL INCLUDE

ITEMS COST
KABAB PKR 7.09
PARATHA PKR 4.03
CHATNI PKR 0.39
OTHER MATERIAL PKR 1.02
TOTAL PKR 12.53
WASTAGE 5% OF TOTAL PKR 0.69
TOTAL COST (Raw MaterialPer Unit) PKR 13.22
 OVERHEADS DATA

Item Cost per month Yearly Cost Prod % Amount Admin % Amount
Gas (Paratha) 7,000 84,000 100% 84,000 0% -
Coal 15,000 180,000 100% 180,000 0% -
Electricity 12,000 144,000 40% 57,600 60% 86,400
Telephone 2,000 24,000 10% 2,400 90% 21,600
Water 500 6,000 50% 3,000 50% 3,000
Rent 60,000 720,000 40% 288,000 60% 432,000
Fuel for Generator 25,000 300,000 40`% 60% 180,000
Depreciation* 116,413 54,693 61,720
TOTAL 1,574,413 669,693 784,720
Depreciation Amount Is From Fixed Asset Data

LABOR DATA

DESCRIPTION QUANTITY RATE PER/M AMOUNT YEARLY

Paratha 2 6,000 12,000 144,000

Kabab & Chatni 5 6,000 30,000 360,000
Total Labor 42,000 504,000
Benefits 5% 18,000
Total 522,000
These are permenant employee's and they are not only making product but also involve in
Preparation of material, preserving material and maintaining utensils
 FIXED ASSETS DATA
YEARLY ALLOCATION
ITEM QUANTITY RATE VALUE LIFE YEARLY DEP PROD % AMOUNT ADMIN % AMOUNT
Generator 1 150,000 150,000 5 30,000 40% 12,000 60% 18,000
Bar B Q Grill 5 2,500 12,500 5 2,500 100% 2,500 0% -
Steel Rods 200 7 1,400 5 280 100% 280 0% -
Freezer+Refrigerator 5 15,000 75,000 5 15,000 100% 15,000 0% -
Utensils* 1 15,000 15,000 5 3,000 100% 3,000 0% -
Table 12 2,500 30,000 3 10,000 0% - 100% 10,000
Chairs 48 500 24,000 3 8,000 0% - 100% 8,000
Energy Savers 100 100 10,000 3 3,333 40% 1,333 60% 2,000
Fans 8 750 6,000 5 1,200 40% 480 60% 720
Water Dispenser 2 8,000 16,000 3 5,333 0% - 100% 5,333
Water Filter 1 3,500 3,500 3 1,167 0% - 100% 1,167
Frying Utensils* 4 7,000 28,000 5 5,600 100% 5,600 0% -
Supporting Table For - -
Cooking Paratha's 2 5,000 10,000 5 2,000 100% 2,000 0% -
Counter Setup* 1 20,000 20,000 5 4,000 0% - 100% 4,000
Lease Hold Improvements 75,000 3 25,000 50% 12,500 50% 12,500
 RAW MATERIAL COST
Items Cost per Unit
Kabab PKR 7.09
Paratha PKR 4.03
Chatni PKR 0.39
Other Material PKR 1.02
Total PKR 12.53
Wastage 5% PKR 0.63
Total Raw Mterial Cost Per Unit PKR 13.15

LABOR COST
Total working days 341
Labour Cost per day (1) PKR 1,530.8
Labour Cost per year PKR 522,000
Total Yearly Sales in Unit PKR 248,033
Labour Cost per Unit (2) PKR 2.10

OVERHEAD COST
Gas PKR 84,000
Coal PKR 180,000
Electricity PKR 57,600
Telephone PKR 2,400
Water PKR 3,000
Rent PKR 288,000
Depreciation PKR 54,693
Overhead Cost per year PKR 669,693
Total sales per year (In Units) 546,700
Overhead Cost per Unit (3) PKR 1.22
Figures taken from overhead data

COSTING SUMMARY
Raw Material Cost per unit PKR 13.15
Labour Cost per Unit PKR 2.10
Overhead Cost per Unit PKR 1.22
Total Cost per Unit PKR 16.48
 OPERATING EXPENSES
Salaries Qty Rate Per Month Amount
Waiters 8 3,000 24,000
Cashier 1 6,000 6,000
Sec. Guard 2 4,500 9,000
Sweeper 1 1,500 1,500
Monthly Total 40,500
Yearly Total 486,000
Employee Benefits 5% 24,300
Total Salaries & Benefits 510,300
Month
Electricity 12 7,200 86,400
Telephone 12 1,800 21,600
Water 12 250 3,000
Rent 12 36,000 432,000
Depreciation 12 5,143 61,720
Repair And Maintainance* 12 3,000 36,000
Supplies* 12 500 6,000
Transportation* 12 1,000 12,000
Publicity * (4) 12,000
Misc* 12 2,000 24,000
Total Expenses 1,205,020
Contengency* 10% 120,502
Total Operating Expenses 1,325,522
All Figures taken from overhead data, Except *
 CHICKEN LAJAWAB
Balance Sheet
As On 31 Dec 2008
ASSETS LIABILITIES & OWNERS EQUITY

Fixed Assets: Current Liabilities:

Cost PKR 476,400 Salaries Payable PKR 43,500
Less: Acc. Dep PKR 116,413 Overheads Payable PKR 27,250
Net Fixed Assets PKR 359,987 Op. Exp Payable PKR 69,317

Current Assets: Total Current Liabilities PKR 140,067

Cash PKR 50,000 Long Term Liability PKR 500,000
Inventory (15) PKR 57,704 less:Installments PKR 137,926
A/C Recieveable PKR 100,000
Securities PKR 1,481,681 Net L/T Liability PKR 362,074
prepaid rent PKR 120,000
Security Deposit PKR 100,000 Owners Equity PKR 237,020
Net Income PKR 2,272,958
less:Drawings PKR 360,000
Total Current Assets PKR 1,909,385 Net Owners Equity PKR 2,149,977

Total Assets 2,269,372 PKR Total Liabilities & Equity PKR 2,290,044
 YEARLY SELLING TREND OF CHICKEN ROLL

MONTH No Of Working Sales Per Day Sales Per Day Monthly Monthly Sales Monthly % Quaterly Quarterly Quarterly
Days (In Units) Rs.35/ Roll Sales In Unit In Rs of sales Sales In % Sales In Rs Cost In Rs

January 30 768 PKR 23,040.00 23,040 691,200 9.29

Febuarary 27 645 PKR 19,350.00 17,415 522,450 7.02
March 28 688 PKR 20,640.00 19,264 577,920 7.77 24.08 1,791,570 984,411.82
April 29 743 PKR 22,290.00 21,547 646,410 8.69
May 29 708 PKR 21,240.00 20,532 615,960 8.28
June 30 786 PKR 23,580.00 23,580 707,400 9.51 26.47 1,969,770 1,082,327.16
July 29 765 PKR 22,950.00 22,185 665,550 8.94
August 28 676 PKR 20,280.00 18,928 567,840 7.63
September 28 710 PKR 21,300.00 19,880 596,400 8.02 24.59 1,829,790 1,005,412.52
October 28 734 PKR 22,020.00 20,552 616,560 8.29
November 28 745 PKR 22,350.00 20,860 625,800 8.41
December 27 750 PKR 22,500.00 20,250 607,500 8.16 24.86 1,849,860 1,016,440.35

TOTAL 341 248,033 7,440,990 100.00 100.00 7,440,990 4,088,591.85

NUMBER OF DAYS OFF IN A YEAR

Sundays Other Holidays Description Of Other Holidays Total In a Month
January 0 0 0
Feburary 0 3 Kashmir Day+Moharram 3
March* 0 2 Pakistan Day & Strike 2
April 0 1 12th Rabi-ul-Awwal 1
May 0 1 Labor Day 1
June 0 0 0
July* 0 1 Strike 1
August* 0 2 Independence Day + 1 Srtike 2
September* 0 2 Defence Day + 1 Srtike 2
October * 0 2 1 Day Eid + 1 Srtike 2
November* 0 2 Iqbal Day + Strike 2
December 0 3 Quaid Day + 2 Day Eid 3

Total 0 19 19
* 1 Strike is assumed in month
 YEARLY SELLING TREND OF COLD DRINK

MONTH No Of Working Sales Per Day Sales Per Day Monthly Monthly Sales Monthly Cost Quarterly Quarterly
Days (In Units) (In Rupees) Sales In Unit In Rs In Rs Sales in Rs Cost In Rs
Rs. 12 / cold Drink
January 30 461 5,530 13,824 207,360 138240.00
Febuarary 27 387 4,644 10,449 156,735 104490.00
March 28 413 4,954 11,558 173,376 115584.00 537471.00 358,314
April 29 446 5,350 12,928 193,923 129282.00
May 29 425 5,098 12,319 184,788 123192.00
June 30 472 5,659 14,148 212,220 141480.00 590931.00 393,954
July 29 459 5,508 13,311 199,665 133110.00
August 28 406 4,867 11,357 170,352 113568.00
September 28 426 5,112 11,928 178,920 119280.00 548937.00 365,958
October 28 440 5,285 12,331 184,968 123312.00
November 28 447 5,364 12,516 187,740 125160.00
Dcember 27 450 5,400 12,150 182,250 121500.00 554958.00 369,972

TOTAL 341 148,820 2,232,297 1,488,198.00 2,232,297 1,488,198

 YEARLY SELLING TREND OF CHICKEN ROLL

MONTH No Of Working Sales Per Day Sales Per Day Monthly Monthly Sales Monthly % Quaterly Quarterly Quarterly
Days (In Units) Rs.35/ Roll Sales In Unit In Rs of sales Sales In % Sales In Rs Cost In Rs

January 30 765 PKR 22,950.00 22,950 688,500 9.31

Febuarary 27 754 PKR 22,620.00 20,358 610,740 8.26
March 28 699 PKR 20,970.00 19,572 587,160 7.94 25.52 1,886,400 1,036,517.94
April 29 654 PKR 19,620.00 18,966 568,980 7.70
May 29 685 PKR 20,550.00 19,865 595,950 8.06
June 30 788 PKR 23,640.00 23,640 709,200 9.59 25.35 1,874,130 1,029,775.96
July 29 773 PKR 23,190.00 22,417 672,510 9.10
August 28 645 PKR 19,350.00 18,060 541,800 7.33
September 28 694 PKR 20,820.00 19,432 582,960 7.89 24.32 1,797,270 987,543.79
October 28 688 PKR 20,640.00 19,264 577,920 7.82
November 28 768 PKR 23,040.00 21,504 645,120 8.73
December 27 754 PKR 22,620.00 20,358 610,740 8.26 24.81 1,833,780 1,007,604.90

TOTAL 341 246,386 7,391,580 100.00 100.00 7,391,580 4,061,442.59

NUMBER OF DAYS OFF IN A YEAR

Sundays Other Holidays Description Of Other Holidays Total In a Month
January 0 0 0
Feburary 0 3 Kashmir Day+Moharram 3
March* 0 2 Pakistan Day & Strike 2
April 0 1 12th Rabi-ul-Awwal 1
May 0 1 Labor Day 1
June 0 0 0
July* 0 1 Strike 1
August* 0 2 Independence Day + 1 Srtike 2
September* 0 2 Defence Day + 1 Srtike 2
October * 0 2 1 Day Eid + 1 Srtike 2
November* 0 2 Iqbal Day + Strike 2
December 0 3 Quaid Day + 2 Day Eid 3

Total 0 19 19
* 1 Strike is assumed in month
 YEARLY SELLING TREND OF COLD DRINK

MONTH No Of Working Sales Per Day Sales Per Day Monthly Monthly Sales Monthly Cost Quarterly Quarterly
Days (In Units) (In Rupees) Sales In Unit In Rs In Rs Sales in Rs Cost In Rs
Rs. 12 / cold Drink
January 30 459 5,508 13,770 206,550 137700.00
Febuarary 27 452 5,429 12,215 183,222 122148.00
March 28 419 5,033 11,743 176,148 117432.00 565920.00 377,280
April 29 392 4,709 11,380 170,694 113796.00
May 29 411 4,932 11,919 178,785 119190.00
June 30 473 5,674 14,184 212,760 141840.00 562239.00 374,826
July 29 464 5,566 13,450 201,753 134502.00
August 28 387 4,644 10,836 162,540 108360.00
September 28 416 4,997 11,659 174,888 116592.00 539181.00 359,454
October 28 413 4,954 11,558 173,376 115584.00
November 28 461 5,530 12,902 193,536 129024.00
Dcember 27 452 5,429 12,215 183,222 122148.00 550134.00 366,756

TOTAL 341 147,832 2,217,474 1,478,316.00 2,217,474 1,478,316

 YEARLY SELLING TREND OF CHICKEN ROLL

MONTH No Of Working Sales Per Day Sales Per Day Monthly Monthly Sales Monthly % Quaterly Quarterly Quarterly
Days (In Units) Rs.30/ Roll Sales In Unit In Rs of sales Sales In % Sales In Rs Cost In Rs

January 30 768 PKR 23,040.00 23,040 691,200 9.39

Febuarary 27 657 PKR 19,710.00 17,739 532,170 7.23
March 28 734 PKR 22,020.00 20,552 616,560 8.37 24.99 1,839,930 1,010,984.13
April 29 755 PKR 22,650.00 21,895 656,850 8.92
May 29 687 PKR 20,610.00 19,923 597,690 8.12
June 30 766 PKR 22,980.00 22,980 689,400 9.36 26.40 1,943,940 1,068,134.38
July 29 758 PKR 22,740.00 21,982 659,460 8.96
August 28 645 PKR 19,350.00 18,060 541,800 7.36
September 28 720 PKR 21,600.00 20,160 604,800 8.21 24.53 1,806,060 992,373.62
October 28 705 PKR 21,150.00 19,740 592,200 8.04
November 28 744 PKR 22,320.00 20,832 624,960 8.49
December 27 687 PKR 20,610.00 18,549 556,470 7.56 24.09 1,773,630 974,554.35

TOTAL 341 245,452 7,363,560 100.00 100.00 7,363,560 4,046,046.48

NUMBER OF DAYS OFF IN A YEAR

Sundays Other Holidays Description Of Other Holidays Total In a Month
January 0 0 0
Feburary 0 3 Kashmir Day+Moharram 3
March* 0 2 Pakistan Day & Strike 2
April 0 1 12th Rabi-ul-Awwal 1
May 0 1 Labor Day 1
June 0 0 0
July* 0 1 Strike 1
August* 0 2 Independence Day + 1 Srtike 2
September* 0 2 Defence Day + 1 Srtike 2
October * 0 2 1 Day Eid + 1 Srtike 2
November* 0 2 Iqbal Day + Strike 2
December 0 3 Quaid Day + 2 Day Eid 3

Total 0 19 19
* 1 Strike is assumed in month
 YEARLY SELLING TREND OF COLD DRINK

MONTH No Of Working Sales Per Day Sales Per Day Monthly Monthly Sales Monthly Cost Quarterly Quarterly
Days (In Units) (In Rupees) Sales In Unit In Rs In Rs Sales in Rs Cost In Rs
Rs. 12 / cold Drink
January 30 461 5,530 13,824 207,360 138240.00
Febuarary 27 394 4,730 10,643 159,651 106434.00
March 28 440 5,285 12,331 184,968 123312.00 551979.00 367,986
April 29 453 5,436 13,137 197,055 131370.00
May 29 412 4,946 11,954 179,307 119538.00
June 30 460 5,515 13,788 206,820 137880.00 583182.00 388,788
July 29 455 5,458 13,189 197,838 131892.00
August 28 387 4,644 10,836 162,540 108360.00
September 28 432 5,184 12,096 181,440 120960.00 541818.00 361,212
October 28 423 5,076 11,844 177,660 118440.00
November 28 446 5,357 12,499 187,488 124992.00
Dcember 27 412 4,946 11,129 166,941 111294.00 532089.00 354,726

TOTAL 341 147,271 2,209,068 1,472,712.00 2,209,068 1,472,712

 CHICKEN LAJAWAB
FORECASTED PROFIT AND LOSS STATEMENT
FOR THE YEAR 2007, 2008 & 2009

Particulars Quarter 1 (Jan-Mar) Quarter 2 (Apr-Jun) Quarter 3 (Jul-Sep) Quarter 4 (Oct-Dec) Total 2007 2008 2009
Sales Of Kabab Roll (5) PKR 1,791,570 PKR 1,969,770 PKR 1,829,790 PKR 1,849,860 PKR 7,440,990 PKR 7,391,580.00 PKR 7,363,560.00
Sales Of Cold Drink PKR 537,471 PKR 590,931 PKR 548,937 PKR 554,958 PKR 2,232,297 PKR 2,217,474.00 2209068
Total Sale PKR 2,329,041 PKR 2,560,701 PKR 2,378,727 PKR 2,404,818 PKR 9,673,287 PKR 9,609,054.00 PKR 9,572,628.00
Less:
Cost of Goods Sold Kabab Roll PKR 984,412 PKR 1,082,327 PKR 1,005,413 PKR 1,016,440 PKR 4,088,592 PKR 4,061,442.59 4,046,046.48
Cost of Goods Sold of Cold Drink (6) PKR 358,314 PKR 393,954 PKR 365,958 PKR 369,972 PKR 1,488,198 PKR 1,478,316.00 1,472,712
Total Cost Of Goods Sold PKR 1,342,726 PKR 1,476,281 PKR 1,371,371 PKR 1,386,412 PKR 5,576,790 PKR 5,539,758.59 PKR 5,518,758.48
Gross Profit PKR 986,315 PKR 1,084,420 PKR 1,007,356 PKR 1,018,406 PKR 4,096,497 PKR 4,069,295.41 PKR 4,053,869.52

Less:
Operating Expenses (7) PKR 315,951 PKR 315,951 PKR 315,951 PKR 315,951 PKR 1,263,802 PKR 1,390,182.20 PKR 1,529,200.42
Depreciation (8) PKR 15,430 PKR 15,430 PKR 15,430 PKR 15,430 PKR 61,720 PKR 61,720.00 PKR 61,720.00
EBIT PKR 654,935 PKR 753,039 PKR 675,976 PKR 687,025 PKR 2,770,975 PKR 2,617,393.21 PKR 2,462,949.10

Less:
Interest 18% PKR 22,022 PKR 20,551 PKR 19,012 PKR 17,404 PKR 78,988 PKR 0.00 $0
EBT PKR 632,913 PKR 732,489 PKR 656,964 PKR 669,622 PKR 2,691,987 PKR 2,617,393 PKR 2,462,949

Less : Tax (18.5%) PKR 117,089 PKR 135,510 PKR 121,538 PKR 123,880 PKR 498,018 PKR 484,218 PKR 455,646
Net Income PKR 537,846 PKR 617,529 PKR 554,438 PKR 563,145 PKR 2,272,958 PKR 2,133,175.46 PKR 2,007,303.52
 CHICKEN LAJAWAB
FINANCING REQUIRED
ASSETS LIABILITIES & OWNERS EQUITY

Fixed Assets 476,400 Current Liabilities

Overheads Payable (12) 27250
Current Assets Operating Expense Payable (13) 69316.833
Inventory (9) 28,852 Salaries Payable (14) 43500
Cash For Purchasing Raw Material (10) 115,408
Prepaid Rent (2 Months @ 60,000) 120,000 Total Current Liabilities 140,067
Security Deposit 100,000
Contingency (11) 10 % 36,426.1 Finance Required 737,020
Total Current Assets 400,687 Owners Equity 237,020
Long Term Liability 500000
Total Assets 877,087 Total Assets & Equities 877,087
 CHICKEN LAJAWAB
CASH BUDGET
FOR THE YEAR 2007

JAN FEB MAR APRIL MAY JUNE JULY AUG SEP OCT NOV DEC

Opening Balance 737,020 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Sales 691,200 522,450 577,920 646,410 615,960 707,400 665,550 567,840 596,400 616,560 625,800 607,500
Sales Cold Drink 207,360 156,735 173,376 193,923 184,788 212,220 199,665 170,352 178,920 184,968 187,740 182,250
Total Receipt 1,635,580 729,185 801,296 890,333 850,748 969,620 915,215 788,192 825,320 851,528 863,540 839,750

Purchases 304,638 230,263 254,711 284,897 271,477 311,778 293,333 250,268 262,856 271,741 275,814 267,748
Cold Drink Payment 138,240 104,490 115,584 129,282 123,192 141,480 133,110 113,568 119,280 123,312 125,160 121,500
Stock Inventory(9) 28,852 - - - - - - - - - - -
Labor Salaries 43,500 43,500 43,500 43,500 43,500 43,500 43,500 43,500 43,500 43,500 43,500
Overheads* 27,250 27,250 27,250 27,250 27,250 27,250 27,250 27,250 27,250 27,250 27,250
Operating Expenses* 69,317 69,317 69,317 69,317 69,317 69,317 69,317 69,317 69,317 69,317 69,317 69,317
Publicity 6,000 6,000 - - - - - - -
Rent 120,000 - 60,000 60,000 60,000 60,000 120,000 - 60,000 60,000 60,000 120,000
Security Deposit 100,000 - - - - - - - - - - -
Fixed Asset 476,400 - - - - - - - - - - -
Loan Installment 18,076 18,076 18,076 18,076 18,076 18,076 18,076 18,076 18,076 18,076 18,076 18,076
Contengency 3,036 3,036 3,036 3,036 3,036 3,036 3,036 3,036 3,036 3,036 3,036 3,036
Taxes 39,029 39,029 39,029 45,170 40,513 41,293 40,513 41,293 40,513 41,293 41,293 41,293
Total Payments 1,303,587 540,961 630,502 680,528 656,360 715,729 748,134 566,308 643,827 657,525 663,445 711,720
Net Cash Balance 331,992 188,224 170,794 209,805 194,388 253,891 167,081 221,884 181,493 194,003 200,095 128,030
Drawings 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
invest in securities 251,992 108,224 90,794 129,805 114,388 173,891 87,081 141,884 101,493 114,003 120,095 48,030
Total Cash Balance 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Overheads and operating expense not include rent and depreciation and publicity is not included in operating expense
 Amortization Table
PKR 500,000 Principal PV ann
18.0% per annum
1.50% per month
36 months
PKR 18,076 Mthly payment Installment Amount

Int Period Payment Date Mthly pmt Interest Exp Principal Principal
Repayment Remaining
PKR 500,000.00
1 1-Jan-07 PKR 18,076.20 PKR 7,500.00 PKR 10,576.20 PKR 489,423.80
2 1-Feb-07 PKR 18,076.20 PKR 7,341.36 PKR 10,734.84 PKR 478,688.96
3 1-Mar-07 PKR 18,076.20 PKR 7,180.33 PKR 10,895.86 PKR 467,793.10
4 1-Apr-07 PKR 18,076.20 PKR 7,016.90 PKR 11,059.30 PKR 456,733.80
5 1-May-07 PKR 18,076.20 PKR 6,851.01 PKR 11,225.19 PKR 445,508.61
6 1-Jun-07 PKR 18,076.20 PKR 6,682.63 PKR 11,393.57 PKR 434,115.04
7 1-Jul-07 PKR 18,076.20 PKR 6,511.73 PKR 11,564.47 PKR 422,550.57
8 1-Aug-07 PKR 18,076.20 PKR 6,338.26 PKR 11,737.94 PKR 410,812.63
9 1-Sep-07 PKR 18,076.20 PKR 6,162.19 PKR 11,914.01 PKR 398,898.62
10 1-Oct-07 PKR 18,076.20 PKR 5,983.48 PKR 12,092.72 PKR 386,805.90
11 1-Nov-07 PKR 18,076.20 PKR 5,802.09 PKR 12,274.11 PKR 374,531.79
12 1-Dec-07 PKR 18,076.20 PKR 5,617.98 PKR 12,458.22 PKR 362,073.57
13 31-Dec-07 PKR 18,076.20 PKR 5,431.10 PKR 12,645.09 PKR 349,428.47
14 30-Jan-08 PKR 18,076.20 PKR 5,241.43 PKR 12,834.77 PKR 336,593.70
15 29-Feb-08 PKR 18,076.20 PKR 5,048.91 PKR 13,027.29 PKR 323,566.41
16 30-Mar-08 PKR 18,076.20 PKR 4,853.50 PKR 13,222.70 PKR 310,343.71
17 29-Apr-08 PKR 18,076.20 PKR 4,655.16 PKR 13,421.04 PKR 296,922.67
18 29-May-08 PKR 18,076.20 PKR 4,453.84 PKR 13,622.36 PKR 283,300.31
19 28-Jun-08 PKR 18,076.20 PKR 4,249.50 PKR 13,826.69 PKR 269,473.62
20 28-Jul-08 PKR 18,076.20 PKR 4,042.10 PKR 14,034.09 PKR 255,439.52
21 27-Aug-08 PKR 18,076.20 PKR 3,831.59 PKR 14,244.60 PKR 241,194.92
22 26-Sep-08 PKR 18,076.20 PKR 3,617.92 PKR 14,458.27 PKR 226,736.64
23 26-Oct-08 PKR 18,076.20 PKR 3,401.05 PKR 14,675.15 PKR 212,061.50
24 25-Nov-08 PKR 18,076.20 PKR 3,180.92 PKR 14,895.28 PKR 197,166.22
25 25-Dec-08 PKR 18,076.20 PKR 2,957.49 PKR 15,118.70 PKR 182,047.52
26 24-Jan-09 PKR 18,076.20 PKR 2,730.71 PKR 15,345.49 PKR 166,702.03
27 23-Feb-09 PKR 18,076.20 PKR 2,500.53 PKR 15,575.67 PKR 151,126.36
28 25-Mar-09 PKR 18,076.20 PKR 2,266.90 PKR 15,809.30 PKR 135,317.06
29 24-Apr-09 PKR 18,076.20 PKR 2,029.76 PKR 16,046.44 PKR 119,270.62
30 24-May-09 PKR 18,076.20 PKR 1,789.06 PKR 16,287.14 PKR 102,983.48
31 23-Jun-09 PKR 18,076.20 PKR 1,544.75 PKR 16,531.45 PKR 86,452.04
32 23-Jul-09 PKR 18,076.20 PKR 1,296.78 PKR 16,779.42 PKR 69,672.62
33 22-Aug-09 PKR 18,076.20 PKR 1,045.09 PKR 17,031.11 PKR 52,641.51
34 21-Sep-09 PKR 18,076.20 PKR 789.62 PKR 17,286.58 PKR 35,354.94
35 21-Oct-09 PKR 18,076.20 PKR 530.32 PKR 17,545.87 PKR 17,809.06
36 20-Nov-09 PKR 18,076.20 PKR 267.14 PKR 17,809.06 PKR 0.00
Yr 1 2 3
Rev 9,673,287 9,609,054 9,572,628

Op Exp 1,263,802 1,390,182 1,529,200

Dep 61,720 61,720 61,720
1,325,522 1,451,902 1,590,920
Sav b4 tax 8,347,765 8,157,152 7,981,708
Tax (30%) 2,504,330 2,447,146 2,394,512
Sav aft Tax 5,843,436 5,710,006 5,587,195
Add:Dep 61,720 61,720 61,720
NCF 5,905,156 5,771,726 5,648,915

Initial Invst 737,020

Initial Invst -737,020 18.00%

1 5,905,156 0.8475 5,004,619.29
2 5,771,726 0.7182 4,145,253.80
3 5,648,915 0.6086 3,437,929.86
12,587,802.94
NPV PKR 11,850,783
PI 17.0793
IRR 797.94%