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S/no Item Quantity Rate/kg Rate /gram Quantity used Amount

1 Burger buns 4 4 30.002 fish fillet 4 1000 250 0.25 250 62.50

3 Flour 1000 38 0.04 1000 38.00

4 Salt 1 tsp 1000 125 0.13 15 1.88

5 Black Pepper 1/2 tsp 1000 2000 2.00 8 16.00

6 Mustard paste 1 tsp 1000 325 0.33 15 4.88

7 Mayonnaise 1000 400 0.40 50 20.00

8 White pepper 1/2 tsp 1000 300 0.30 8 2.40

9 Ajinomoto 1 tsp 1000 200 0.20 15 3.00

10 Oil 1000 175 0.18 200 35.00

11 Butter 1000 150 0.15 200 30.00

12 Lettuce 1000 500 0.50 30 15.00

13 Cheese slices 1000 400 0.40 200 80.00

14 Milk 1000 74 0.07 250 18.50

15 Cornflour 1/2 cup 1000 240 0.24 500 120.00

16 Baking powder 1/2 tsp 1000 55 0.06 8 0.44

17 Egg 12 90 7.50 5 37.50

18 Ketchup and Sauces 10

525.09

131.27

S/no Item Quantity Rate/kg Rate /gram Quantity used Amount

1 Bun 4 30

2 Chicken kg 1000 250 0.25 500 125.00

3 Black pepper 1 tsp 1000 2000 2.00 15 30.00

4 Mustard powder 1 tsp 1000 325 0.33 15 4.88

5 Salt 1 tsp 1000 125 0.13 15 1.88

6 Chinese salt 1 tsp 1000 200 0.20 45 9.00

7 Worchester sauce 2 tbsp 1000 150 0.15 60 9.00

8 Flour 2 tsp 1000 38 0.04 30 1.14

9 Baking powder tsp 1000 55 0.06 8 0.4410 Egg 1 12 90 7.50 1 7.50

11 Rice flour 2 tbsp 1000 40 0.04 60 2.40

12 Salt tsp 1000 125 0.13 8 1.00

13 Corn flour 1 cup 1000 240 0.24 250 60.00

14 Bread crumbs 1 cup 1000 225 0.23 250 56.25

15 Ketchup and Sauces 10

16 oil 1000 175 0.18 200 35.00

17 mayonnaise 1000 400 0.40 50 20.00

Costing Sheet

Zinger Fish Burger

Costing of four order

Cost of one order in Rs

Chicken Zinger Burger

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403.48

100.87

S/no Item Quantity Rate/kg Rate /gram Quantity used Amount

1 1egg 12 90 7.50 1 7.50

2 2tbsp(30 mL) lemon juice 1000 100 0.10 50 5.00

3 1small onion 1000 30 0.03 100 3.00

4 breadcrumbs 1000 225 0.23 250 56.25

5 2tspchoppedfresh thyme 1000 1000 1.00 30 30.00

6 1/2tsp salt 1000 125 0.13 8 1.00

7 1/2tsp pepper 1000 2000 2.00 8 16.00

8 454 g chicken 1000 250 0.25 454 113.50

9 Ketchup and Sauces 10

10 4hamburger buns 4 30.00272.25

68.06

S/no Item Quantity Rate/kg Rate /gram Quantity used Amount

1 750g beef mince 1000 400 0.40 750 300.00

2 1 large onion, 1000 30 0.03 200 6.00

3 2 garlic cloves, crushed 1000 100 0.10 150 15.00

4 1 tbs Worcestershire sauce 1000 150 0.15 15 2.25

5 fresh parsley 1000 85 0.09 70 5.956 breadcrumbs, 1000 225 0.23 250 56.25

7 1 egg 12 90 7.50 1 7.50

8 Salt 1000 125 0.13 8 1.00

9 2 tbs olive oil 1000 900 0.90 30 27.00

10 6 hamburger buns, 7.50 6 45.00

11 150g cheddar cheese, 1000 300 0.30 150 45.00

12 6 Iceberg lettuce leaves 1000 55 0.06 120 6.60

13 Ketchup and Sauces 10

14 tomatoes 1000 40 0.04 150 6.00

533.55

88.93

S/no Item Quantity Rate/kg Rate /gram Quantity used Amount

1 Chicken kg 1000 250 0.25 500 125.0

2 Vinegar 1000 150 0.15 50 7.5

3 Salt 1000 125 0.13 15 1.9

4 Papaya paste 4 tbsp 1000 200 0.20 100 20.0

Cost of 1 Order in Rs

Cost of 6 orders

Cost of 1 order in Rs

Chicken Burger

Beef Burger

Crispy Chicken Broast

Cost of four orders

cost of 1 order Rs

Cost of 4 orders

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5 Red chili 1000 400 0.40 10 4.0

6 Broast masala 1000 250 0.25 50 12.5

7 Egg 4 12 90 7.50 4 30.0

8 Oil 1000 175 0.18 200 35.0

9 Salad leaves 1000 80 0.08 200 16.0

10 Ketchup and Sauces 10

11 Onion 1000 30 0.03 150 4.5266.38

133.19

S/no Item Quantity Rate/kg Rate /gram Quantity used Amount

1 Potatoes 1000 25 0.03 1000 25.00

2 Oil for frying 1000 175 0.18 500 87.50

3 Corn flour 1000 240 0.24 500 120.00

4 Ketchup and Sauces 10

5 Salt to taste 1000 125 0.13 20 2.50245.00

40.83

S/no Item Quantity Amount

1 Pepsi 250 ml 14

2 Sting 250 ml 17

S/no Item Quantity Rate/kg Rate /gram Quantity used Amount

1 Chicken wings drumsticks 1000 250 0.25 1000 250.00

2 White pepper 1 tsp 1000 2000 2.00 15 30.00

3 Sugar 1 tsp 1000 60 0.06 15 0.90

4 Baking powder 1/2 tbsp 1000 55 0.06 15 0.83

5 Cornflour 2 tbsp 1000 240 0.24 30 7.20

6 White flour 1/2 cup + 1 tbsp 1000 40 0.04 155 6.20

7 Chicken cube 1 crushed 1000 15 0.02 1000 15.00

9 Eggs 2 12 90 7.50 2 15.00

10 Salt to taste 1000 125 0.13 20 2.5011 Ketchup and Sauces 10

12 Oil 1000 175 0.18 400 70.00

407.63

58.23

Deal chicken Burger Fries Drink Total Cost

French Fries

Cost of 1 order

Cost of 1 order in Rs

Beverages

Chicken Wings

Cost of 7 orders

Cost of 2 orders

Cost of 1 order in Rs

Deal Costing

Cost of 6 orders

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68.06 40.83 14 122.90

Broast Deal Fries Drink Total Cost

133.19 40.83 14 188.02

Beef burger Deal Fries Drink Total Cost

88.93 40.83 14 143.76

Fish Zinger Deal Fries Drink Total Cost

131.27 40.83 14 186.11

Chicken Zinger Deal Fries Drink Total Cost

100.87 40.83 14 155.70

Wings Deal Fries Drink Total Cost

58.23 40.83 17 116.07

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S.no Item

Qty sales per

day unit price Sales in Rs Sale %

sales per

month(Rs)

1 Chicken zinger 30.00 285.00 8550.00 12.00 256500.00

2 Chicken Burger 25.00 210.00 5250.00 10.00 157500.00

3 Beef Burger 7.00 250.00 1750.00 2.80 52500.004 Broast 18.00 350.00 6300.00 7.20 189000.00

5 Fish Zinger 15.00 325.00 4875.00 6.00 146250.00

6 Wings 8.00 100.00 800.00 3.20 24000.00

7 Deal chicken Burger 45.00 435.00 19575.00 18.00 587250.00

8 Broast Deal 20.00 500.00 10000.00 8.00 300000.00

9 Beef burger Deal 10.00 400.00 4000.00 4.00 120000.00

10 Fish Zinger Deal 20.00 455.00 9100.00 8.00 273000.00

11 Chicken Zinger Deal 50.00 435.00 21750.00 20.00 652500.00

12 Wings Deal 2.00 200.00 400.00 0.80 12000.00

250.00 92350.00 100.00 2770500.00

10%Sales of 1st year 33246000.00

Sales of 2nd year 36570600.00 3324600.00

Sales of 3rd year 40227660.00 3657060.00

Sales of 4th year 44250426.00 4022766.00Sales of 5th year 48675468.60 4425042.60

Sales of 6th year 53543015.46 4867546.86

Sales of 7th year 58897317.01 5354301.55

Sales of 8th year 64787048.71 5889731.70

Sales of 9th year 71265753.58 6478704.87

Sales of 10th year 78392328.93 7126575.36

Total Sales of 10 years 529855618.28

In Words : Forty five Crore ninety three lack forty one thousand six hundred and twenty nine

Sales Budgeting in Rs

In words : Three Crore thirty two lacs forty six thousand

Sales Estimation in Rs for 10 years

10% increase per year

0

5

10

15

20

25

Chicken

zinger

Chicken

Burger

Beef

Burger

Broast Fish

Zinger

Wings Deal

chicken

Burger

Broast

Deal

Beef

burger

Deal

Fish

Zinger

Deal

Chicken

Zinger

Deal

Wings

Deal

Percentage Sale

Per

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Sales of 1st

year (Rs)

3078000.00

1890000.00

630000.002268000.00

1755000.00

288000.00

7047000.00

3600000.00

1440000.00

3276000.00

7830000.00

144000.00

33246000.00

entage Sale

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S.no Item

Qty sales

per day unit price Sales in Rs Sale %

sales per

month(Rs)

Sales of 1st

year (Rs)

1 Chicken zinger 30.00 100.87 3026.10 12.00 90783.00 1089396.00

2 Chicken Burger 25.00 68.06 1701.56 10.00 51046.88 612562.50

3 Beef Burger 7.00 88.93 622.48 2.80 18674.25 224091.004 Broast 18.00 133.19 2397.38 7.20 71921.25 863055.00

5 Fish Zinger 15.00 131.27 1969.09 6.00 59072.63 708871.50

6 Wings 8.00 58.23 465.86 3.20 13975.71 167708.57

7 Deal chicken Burger 45.00 122.90 5530.31 18.00 165909.38 1990912.50

8 Broast Deal 20.00 188.02 3760.42 8.00 112812.50 1353750.00

9 Beef burger Deal 10.00 143.76 1437.58 4.00 43127.50 517530.00

10 Fish Zinger Deal 20.00 186.11 3722.12 8.00 111663.50 1339962.00

11 Chicken Zinger Deal 50.00 155.70 7785.17 20.00 233555.00 2802660.00

12 Wings Deal 2.00 116.07 232.13 0.80 6963.93 83567.14

250.00 32650.18 100.00 979505.52 11754066.21

Sales of 1st year

Sales of 2nd year

Sales of 3rd year

Sales of 4th yearSales of 5th year

Sales of 6th year

Sales of 7th year

Sales of 8th year

Sales of 9th year

Sales of 10th year

Total Sales of 10 years

17639683.93 1153998.01

18874461.80 1234777.87

13457230.41 880379.56

14399236.54 942006.1315407183.09 1007946.56

In words : Fifteen crore seventy seven lacs fourteen thousand eight hundred and eighty six

Production Estimation in Rs for 10 years

20195674.13 1321212.33

21609371.32 1413697.19

162399444.18

16485685.91 1078502.82

Production Budgeting in Rs

In words : One crore fourteen lacs fifteen thousand and ten

11754066.21

12576850.85 822784.64

7%7 % increase per year

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Yearly

90000.000.06

5760.00

408.33

2351998.80

10%

First year 2351998.80Second year 2587198.68 235199.88

Third year 2845918.55 258719.87

Fourth year 3130510.40 284591.85

Fifth year 3443561.44 313051.04

Sixth year 3787917.59 344356.14

Seventh year 4166709.35 378791.76

Eight year 4583380.28 416670.93

Nine year 5041718.31 458338.03

Tenth Year 5545890.14 504171.83

Total direct labour hour annually =16 *30 = 480 *12 = 5760

Production Units = 250 *30 = 7500 *12 = 90000

Anunually Direct labour hour per unit = 5760/90000 = 0.064

Direct labour rate per hour = 150 *5760 = 864000

Direct labour required per day = 2400/16 = 150

Direct labour hour per unit = 16/250 = 0.064

Direct Labour Budgeting

Calculations

Required productionDirect Labour Hour per unit

Total direct labour hour required

Rate per hour (Rs)

Total Direct labour Cost

10 % Increase /

year

Direct Labour Budgeting in Rs for Ten Years

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Daily Monthly Yearly

16.00 480.00 5760.00

8.68 8.68 8.68

138.89 4166.67 50000.00

277.78 8333.33 100000.00

416.67 12500.00 150000.00

22.37 671.14 8053.68

10%First year 141946.32

Second year 156140.95 14194.63

Third year 171755.04 15614.09

Fourth year 188930.55 17175.50

Fifth year 207823.60 18893.05

Sixth year 228605.96 20782.36

Seventh year 251466.56 22860.60

Eighth year 276613.21 25146.66Nineth year 304274.54 27661.32

Tenth Year 334701.99 30427.45

10 % Increase /

year

Total manufacturing overhead

Less Depreciation

Cash disbursement for manufacturing

overhead 394.30

Fixed manufacturing overhead

Manufacturing Overhead Budgeting in Rs for

Ten Years

Manufacturing Over Head Budgeting

Budgeted Direct Labor Hours

Variable manufacturing overhead rate

Variable manufacturing overhead

11828.86 141946.32

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100000

100000

50000

50000

622.266667

570

4500

342.666667

237.5360

780

641.25

8053.68333

Chiller

Sink

Frier

Total

Oven

Air Exhaust

Peeler

Hot plateCutter

Rent

Total

Variable Manufacturing OverheadUtility Expenses

Total

Depreciation

Fixed Manufacturing Overhead

0

3900

19237.5

36037.16667

Remaining Book value

after 10 years

3111.333333

5700

0

1713.333333

2375

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Yearly

33246000.00

1260000.00

124850.00

250200.00

36000.00

24000.00

6566.67

441616.67

1701616.67

6566.67

First year 1695050.00

Second year 1864555.00 169505.00

Third year 2051010.50 186455.50

Fourth year 2256111.55 205101.05

Fifth year 2481722.71 225611.16

Sixth year 2729894.98 248172.27

Seventh year 3002884.47 272989.50

Eight year 3303172.92 300288.45

Nine year 3633490.21 330317.29

Tenth Year 3996839.23 363349.02

Fumigation

Depreciation

Total fixed selling and administrative expense

1695050.00

10 % Increase / year

Selling and Administrative Budgeting in Rs for

Ten Years

Total Selling and administrative expenses

Less : Depreciation

Cash disbursements for selling and administrative expenses

Variable selling and administrative expense

Fixed selling and administrative expenses:

Advertising

Maintenance

Office Equipment expenses

Selling and Administrative Budgeting

0.04

Budgeted Sales

Variable selling and administrative expense per unit

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630000

540000

90000

1260000

1250

250

900

4166.66667

6566.66667

Variable selling and administrative

Depreciation Of Selling and Administrative

Computer

Printer

Cash Register machine

A.C

Total

Packing (7 * 250)

Disposable glass ( 6 *250)

Straw ( 1 *112)

Total

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Year 2 Year 3 Year 4 Year 5

0 2141882.24 19629342.51 39491990.78 62005616.64

33246000.00 36570600.00 40227660.00 44250426.00 48675468.6033246000.00 38712482.24 59857002.51 83742416.78 110681085.24

11754066.21 12576850.85 13457230.41 14399236.54 15407183.09

2351998.8 2587198.68 2845918.55 3130510.40 3443561.44

141946.32 156140.95 171755.04 188930.55 207823.60

1695050.00 1864555.00 2051010.50 2256111.55 2481722.71

257000.00 0 0 0 0

16200061.33 17184745.48 18525914.50 19974789.04 21540290.85

17045938.67 21527736.77 41331088.01 63767627.74 89140794.40

6480024.532 0 0 0 0

6480024.532 0 0 0

1944007.36 1898394.26 1839097.23 1762011.09 1661799.11

14904056.42 1898394.26 1839097.23 1762011.09 1661799.115

2141882.24 19629342.51 39491990.78 62005616.64 87478995.28

15943061.33 17184745.48 18525914.50 19974789.04 21540290.85

Equipment

Total Available

less : Disbursement

Raw material

Direct Labour

Manufacturing overhead

Selling and administrative

Interest

Total Finance

Cash Ending

Total Disbursement

Excess or deficit

FinanceBorrowing

Repayment

Cash collection from customer

CASH BUDGETAnnually

(year 1)

Cash beginning Balance

Add : receipts

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Year 6 Year 7 Year 8 Year 9 Year 10

87478995.28 116258382.77 148732790.17 185340211.08 226575023.33

53543015.46 58897317.01 64787048.71 71265753.58 78392328.93141022010.74 175155699.77 213519838.88 256605964.66 304967352.27

16485685.91 17639683.93 18874461.80 20195674.13 21609371.32

3787917.59 4166709.35 4583380.28 5041718.31 5545890.14

228605.96 251466.56 276613.21 304274.54 334701.99

2729894.98 3002884.47 3303172.92 3633490.21 3996839.23

0 0 0 0 0

23232104.44 25060744.30 27037628.22 29175157.18 31486802.68

117789906.31 150094955.47 186482210.66 227430807.48 273480549.59

0 0 0 0 0

0 0 0 0 0

1531523.54 1362165.30 1141999.58 855784.15 483704.08

1531523.542 1362165.297 1141999.579 855784.1458 483704.0824

116258382.77 148732790.17 185340211.08 226575023.33 272996845.50

23232104.44 25060744.30 27037628.22 29175157.18 31486802.68

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Year 1 Year 2 Year 3 Year 4 Year 5

33246000.00 36570600.00 40227660.00 44250426.00 48675468.60

14248011.33 15320190.48 16474904.00 17718677.49 19058568.14

8053.68 8053.68 8053.68 8053.68 8053.68

1695050.00 1864555.00 2051010.50 2256111.55 2481722.71

6566.67 6566.67 6566.67 6566.67 6566.67

17288318.32 19371234.17 21687125.15 24261016.61 27120557.40

1944007.36 1898394.26 1839097.23 1762011.09 1661799.11

15344310.96 17472839.91 19848027.92 22499005.52 25458758.29

1534431.1 1747283.99 1984802.79 2249900.55 2545875.83

13809879.86 15725555.92 17863225.13 20249104.97 22912882.46

year loan installment interest Amount balance

1 6480024.53 2096051.02 1944007.36 152043.66 6327980.87

2 6327980.87 2096051.02 1898394.26 197656.76 6130324.10

3 6130324.10 2096051.02 1839097.23 256953.79 5873370.31

4 5873370.31 2096051.02 1762011.09 334039.93 5539330.38

5 5539330.38 2096051.02 1661799.11 434251.91 5105078.47

6 5105078.47 2096051.02 1531523.54 564527.48 4540550.99

7 4540550.99 2096051.02 1362165.30 733885.73 3806665.26

8 3806665.26 2096051.02 1141999.58 954051.44 2852613.82

9 2852613.82 2096051.02 855784.15 1240266.88 1612346.94

10 1612346.94 2096051.02 483704.08 1612346.94 0.00

20960510.24 14480485.71

wacc = Wc *Ks +Wd*Kd(1-T)

wacc = 32%

WE know that :

Wc 0.6

Ks 0.35

Wd 0.4

Tax 0.1Kd 0.3

1-Tax 0.9

Cash Flow Statement

Tax

Profit

Revenue

Loan Amortization

Interest

Profit before tax

Cost of manufacturing

Depreciation of Manufacturing

Selling and Administration

Depreciation

Profit before Interest and Tax

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20/33

Year 6 Year 7 Year 8 Year 9 Year 10

53543015.46 58897317.01 64787048.71 71265753.58 78392328.93

20502209.46 22057859.83 23734455.30 25541666.97 27489963.44

8053.68 8053.68 8053.68 8053.68 8053.68

2729894.98 3002884.47 3303172.92 3633490.21 3996839.23

6566.67 6566.67 6566.67 6566.67 6566.67

30296290.67 33821952.35 37734800.14 42075976.04 46890905.91

1531523.54 1362165.30 1141999.58 855784.15 483704.08

28764767.13 32459787.06 36592800.56 41220191.90 46407201.82

2876476.71 3245978.71 3659280.06 4122019.19 4640720.18

25888290.42 29213808.35 32933520.51 37098172.71 41766481.64

20960510.24

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year Cash flow 32%

0 -16200061.33 $45,729,624.90

1 15185305.37 106%

2 17069052.25 51%

3 19165213.54 3.82

4 21497133.08 1.06

5 24090762.19 1.48

6 26974977.257 30181944.41

8 33747540.56

9 37711841.96

10 42191769.18

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

NPV = 15185305.37 + 17069052.25 + 19165213.54 + 21497133.08 + 24090762.19 + 26974977.25 + 30181944.41 +

1.318 1.737124 2.289529432 3.017599791 3.977196525 5.24194502 6.908883536

NPV = 11521476.00 + 9826041.35 + 8370808.98 + 7123917.87 + 6057221.98 + 5145986.30 + 4368570.44 +

NPV = 61929686.23 - 16200061.33

NPV = 45729624.90

YEARS: Year 1 Year 2 Year 3 Year 4 Year 5 Year 6

Formula :

Outflow = Inflow Inflow Inflow Inflow Inflow Inflow

(1.i)^n (1.i)^n (1.i)^n (1.i)^n (1.i)^n (1.i)^n

Cash flows

Net Present Value

nternal Rate Of Return

MIRR

PI

Payback Period

Discounted Payback Period

Wacc

Formula = Present Value of Inflow - present Value of Outflow

NPV

IRR

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-16200061.33 = 15185305.37 + 17069052.25 + 19165213.54 + 21497133.08 + 24090762.19 + 26974977.25 +

2.06 4.23 8.70 17.90 36.83 75.75

-16200061.33 = 7382258.32 + 4034045.80 + 2201966.91 + 1200724.52 + 654152.62 + 356086.36 +

16200061.33 = 16216515.19

YEARS :

Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6

-16200061.33 15185305.37 + 17069052.25 + 19165213.54 + 21497133.08 + 24090762.19 + 26974977.25 +

1 12.0015874 9.105908501 6.908883536 5.24194502 3.977196525 3.017599791

-16200061.33 182247769.6 + 155429228 + 132410228.3 + 112686789.7 + 95813695.67 + 81399685.71 +

Out Flow Inflow

16200061.33 979609486.57

Formula :

Outflow = Inflow

(1+Mirr)^10

16200061.33 = 979609486.6

(1+Mirr)^10

(1+Mirr)^10 = 979609486.6

16200061.33

(1+Mirr)^10 = 60.46949246

1+Mirr = 1.507140125

Mirr = 0.507140125

Therefore, The IRR is 105.5 % that is greater than Wacc

Modified Internal Rate

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Mirr = 50.71%

2.051 1.01 1.14 1.27 1.40 1.53 1.66 1.79

2.052 1.02 1.15 1.28 1.41 1.54 1.67 1.8

2.053 1.03 1.16 1.29 1.42 1.55 1.68 1.81

2.054 1.04 1.17 1.30 1.43 1.56 1.69 1.82

2.055 1.05 1.18 1.31 1.44 1.57 1.7 1.83

2.056 1.06 1.19 1.32 1.45 1.58 1.71 1.84

2.057 1.07 1.20 1.33 1.46 1.59 1.72 1.85

2.058 1.08 1.21 1.34 1.47 1.6 1.73 1.86

2.059 1.09 1.22 1.35 1.48 1.61 1.74 1.87

1.10 1.23 1.36 1.49 1.62 1.75 1.88

1.11 1.24 1.37 1.50 1.63 1.76 1.89

1.12 1.25 1.38 1.51 1.64 1.77 1.9

1.13 1.26 1.39 1.52 1.65 1.78 1.91

Percentage figure

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Year 8 Year 9 Year 10

33747540.56 + 37711841.96 + 42191769.18 - 16200061.33

9.105908501 12.0015874 15.8180922

3706114.61 + 3142237.83 + 2667310.86 - 16200061.33

Year 7 Year 8 Year 9 Year 10

Inflow Inflow Inflow Inflow

(1.i)^n (1.i)^n (1.i)^n (1.i)^n

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30181944.41 + 33747540.56 + 37711841.96 + 42191769.18

155.83 320.53 659.34 1356.26

193689.99 + 105285.31 + 57196.46 + 31108.91

Year 7 Year 8 Year 9 Year 10

30181944.41 + 33747540.56 + 37711841.96 + 42191769.18

2.289529432 1.737124 1.318 1

69102450.04 + 58623662.65 + 49704207.7 + 42191769.18

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1.92 2.05

1.93 2.06

1.94 2.07

1.95 2.08

1.96 2.09

1.97 2.1

1.98 2.11

1.99 2.12

2 2.13

2.01 2.14

2.02 2.15

2.03 2.16

2.04 2.17

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Year Cash flows

- (16,200,061.33)

1 15,185,305.37 (1,014,755.97)2 17,069,052.25 16,054,296.29

3 19,165,213.54 35,219,509.83

4 21,497,133.08 56,716,642.91

5 24,090,762.19 80,807,405.10

6 26,974,977.25 107,782,382.35

7 30,181,944.41 137,964,326.76

8 33,747,540.56 171,711,867.32

9 37,711,841.96 209,423,709.28

10 42,191,769.18 251,615,478.46

PBP 1.06

Wacc 32%

Year Cash flows Present value

- (16,200,061.33)

1 15,185,305.37 11,521,476.00 (4,678,585.33)

2 17,069,052.25 9,826,041.35 5,147,456.02

3 19,165,213.54 8,370,808.98 13,518,265.00

4 21,497,133.08 7,123,917.87 20,642,182.87

5 24,090,762.19 6,057,221.98 26,699,404.85

6 26,974,977.25 5,145,986.30 31,845,391.14

7 30,181,944.41 4,368,570.44 36,213,961.59

8 33,747,540.56 3,706,114.61 39,920,076.20

9 37,711,841.96 3,142,237.83 43,062,314.03

10 42,191,769.18 2,667,310.86 45,729,624.90

DPBP 1.48

PAY BACK PERIOD

DISCOUNTED PAY BACK PERIOD

Profitability Of Index

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1 11521476.00

2 9826041.35

3 8370808.98

4 7123917.87

5 6057221.98

6 5145986.30

7 4368570.448 3706114.61

9 3142237.83

10 2667310.86

Total 61929686.23

Divide by 16200061.33

3.822805665

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n x^2 xy

1 90000 33246000.00 8100000000 2992140000000.00

2 90000 36570600.00 8100000000 3291354000000.00

3 90000 40227660.00 8100000000 3620489400000.00

4 90000 44250426.00 8100000000 3982538340000.00

5 90000 48675468.60 8100000000 4380792174000.00

6 90000 53543015.46 8100000000 4818871391400.00

7 90000 58897317.01 8100000000 5300758530540.00

8 90000 64787048.71 8100000000 5830834383594.00

9 90000 71265753.58 8100000000 6413917821953.40

10 90000 78392328.93 8100000000 7055309604148.74

900000 529855618.28 81000000000 47687005645636.10

x y x^2 xy

(x)^2

Formula :

Y = a +bx

For b :

b = n (xy) -(x)(y)

n (x^2) -(x)^2

b =

a = (y) - b (x)

n

a =

Total Cost = 0 x + 52985561.83

n x^2 xy

1 33246000.00 15943061.33 1105296516000000.00 530043017008843.00

2 36570600.00 17184745.48 1337408784360000.00 628456452963815.00

3 40227660.00 18525914.50 1618264629075600.00 745254189691143.00

Regression Line

Sales(x) Cost ( y )

Regression Line

no of units sold (x)

Total sales

( y )

#DIV/0!

#DIV/0!

810000000000.00

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4 44250426.00 19974789.04 1958100201181480.00 883892924175282.00

5 48675468.60 21540290.85 2369301243429590.00 1048483750673960.00

6 53543015.46 23232104.44 2866854504549800.00 1243916927036040.00

7 58897317.01 25060744.30 3468893950505260.00 1476010601637680.00

8 64787048.71 27037628.22 4197361680111360.00 1751688136132240.00

9 71265753.58 29175157.18 5078807632934740.00 2079189562413310.00

10 78392328.93 31486802.68 6145357235851040.00 2468323792645130.00529855618.3 229161238.01 30145646377998900.00 12855259354377400.00

x y x^2 xy

(x)^2

Formula :

Y = a +bx

For b :

b = n (xy) -(x)(y)

n (x^2) -(x)^2

b =

a = (y) - b (x)

n

a =

Total Cost =

Total Cost =Total Cost =

4673329.12 + 0.344297466 b

0.344297455 (529855618.3) + 4673329.12187101276

280746976228016000.00

0.344297466

4673329.12

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n x^2 xy

1 90000 16200061.33 8100000000.00 1458005519785.71

2 90000 17184745.48 8100000000.00 1546627092985.71

3 90000 18525914.50 8100000000.00 1667332304991.21

4 90000 19974789.04 8100000000.00 1797731013386.75

5 90000 21540290.85 8100000000.00 1938626176074.59

6 90000 23232104.44 8100000000.00 2090889399325.65

7 90000 25060744.30 8100000000.00 2255466987296.87

8 90000 27037628.22 8100000000.00 2433386539427.92

9 90000 29175157.18 8100000000.00 2625764146510.17

10 90000 31486802.68 8100000000.00 2833812241020.41

900000 229418238.01 81000000000 20647641420805.00

x y x^2 xy

(x)^2

Formula :

Y = a +bx

For b :

b = n (xy) -(x)(y)

n (x^2) -(x)^2

b =

a = (y) - b (x)

n

a =

Total Cost 0 x + 52985561.83

Regression Lineno of units

sold (x) Total cost ( y )

#DIV/0!

810000000000.00

#DIV/0!

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IRR Wacc Mirr

106% 32% 51%

69% 32% 44%

76% 32% 45%

105% 32% 51%

103% 48% 50%

66% 27% 43%

-6% 32% 1%

98% 36% 46%

111% 31% 52%

78% 31% 46%

Moderate

a) Decline in sale by 20 % and Cost increase by 10%

b)Increase in investment and increase in wacc

Summary Chart

c) Decline in Tax rate by 5 % and increase in debt ratio 60 %

d) decrease in Sale and increase in debt ratio

Sensitivity

Scenario

a) Sale decrease 20 %

b) Cost increase 20 %

c) Investment amount increase

d) Interest Increase

e) Tax % increase by 40 %

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Npv payback

$22,777,719.44 1.67

$31,976,501.32 1.51

$45,659,059.69 1.06

$26,036,299.06 1.71

($73,485,815.16) (2.88)

$26,302,855.91 1.10

$50,455,160.03 1.01

$30,309,020.77 1.45