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8/11/2019 Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy
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2014 2015 2016 2017 2018 2019
Revenue Growth per year 50% 50% 25% 25% 10%
No. of tests 5000 7500 11250 14070 17590 19350
Inflation per year 8% 8% 8% 8% 8%
Rs./Test 200 216 234 253 274 296
1,000,000Rs. 1,620,000Rs. 2,632,500Rs. 3,559,710Rs. 4,819,660Rs. 5,727,600Rs. Rs.
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1,000,000Rs. 1,620,000Rs. 2,632,500Rs. 3,559,710Rs. 4,819,660Rs. 5,727,600Rs. Rs.
chemicals,reagents,stains,sample, bo 150Rs. 162Rs. 175Rs. 189Rs. 205Rs. 222Rs. Rs.
Test kit cost per 86 test = 15000 Rs -Rs. -Rs. -Rs. -Rs. -Rs. -Rs. Rs.
Incidental expenses (manhours/ test) 10Rs. 11Rs. 12Rs. 13Rs. 15Rs. 17Rs. Rs.
Travelling & extension /test 10Rs. 11Rs. 12Rs. 13Rs. 15Rs. 17Rs. Rs.
Total variable expences per test 170Rs. 184Rs. 199Rs. 215Rs. 235Rs. 256Rs. Rs.
850,000Rs. 1,380,000Rs. 2,238,750Rs. 3,025,050Rs. 4,133,650Rs. 4,953,600Rs. Rs.
150,000Rs. 240,000Rs. 393,750Rs. 534,660Rs. 686,010Rs. 774,000Rs. Rs.
Operating Expenses
-Rs. -Rs. -Rs. -Rs. -Rs. -Rs. Rs.
220,500 220,500 220,500 220,500 - -
- - - - - -
24,000 25,920Rs. 27,994Rs. 30,234Rs. 32,653Rs. 35,266Rs. Rs.
- - - - - -
9,600 10,368Rs. 11,198Rs. 12,094Rs. 13,062Rs. 14,107Rs. Rs.
21,600 23,328Rs. 25,195Rs. 27,211Rs. 29,388Rs. 31,740Rs. Rs. - - - - - -
- - - - - -
- - - - - -
275,700Rs. 280,116Rs. 284,887Rs. 290,039Rs. 75,103Rs. 81,113Rs. Rs.
Sales
Sales Returns
Net Sales
Gross Profit
Salaries & Wages
Depreciation Expenses
Office Expenses
Sales Discounts
Total Operating Expen
Advertising Expenses
Rent Expense
Travel Expenses
Maintenance Expenses
Cost of Goods Sold
8/11/2019 Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy
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A. Equipment List
ELISA reader 600,000Rs.
Centrifuge machine 150,000Rs.
Auto.washer 50,000Rs.
Computor with printer 150,000Rs.
Refrigerator 30,000Rs.
Test kit per 86 tests 15,000Rs.
Total 995,000Rs.
2014 2015Loan 995,000Rs.
10% Interest 99,500Rs.
B. For Disease diagnostic services :
Microscope 5
Laminar flow 1.5Incubator 0.5
Autoclave 1Blood analyser 5
8/11/2019 Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy
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Interest 10%
yearly monthly
99500 8300
2016 2017 2018 2019 2020 2021 2022 2023 2024
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Profit & Loss Statement1 Sales Revenue 2014a Early PD Test
a1 No. of Tests expected per year No. 5000
a2 Price per Test Rs. 200Total of a. Revenue generated in Lacs Lacs 10
2 less : Variable CostRaw material
chemicals,reagents,stains,sample, bottles,glass wares Rs. 150
Total chemicals,reagents,stains,sample, bottles,glass wares Lacs -7.5
Incidental expenses (manhours per test) Rs. -10
Total Incidental expenses (manhours per test) Lacs -0.5
Travelling & extension Rs. -10Total Travelling & extension Lacs -0.5
Total Variable cost Lacs -8.53 Gross Profit Lacs 1.54 less : Indirect expences Lacs 05 EBITDA (Earnings Before interest, Tax, Depriciation & Amortisation) 1.56 less : Amortisation & Depriciation (straight line method for 5 years) 20% -1.997 EBIT ( operating profit) -0.498 less : Interest cost 10% -0.995
9 PBT ( profit before tax) -1.48510 less : Income tax 33% 011 PAT (Profit After Tax) -1.485
8/11/2019 Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy
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5% 5% 5% 5%2015 2016 2017 2018 2019
10000 12000 13000 14000
210 220.50 231.53 243.1021 26.46 30.10 34.03
157.50 165.38 173.64 182.33
-15.75 -19.85 -22.57 -25.53-10.5 -11.03 -11.58 -12.16-1.05 -1.32 -1.50 -1.70
-10.5 -11.03 -11.58 -12.16-1.05 -1.32 -1.50 -1.70-17.85 -22.49 -25.58 -28.93
3.15 3.97 4.51 5.110 0.00 0.00 0.00
3.15 3.97 4.51 5.11-1.99 -1.99 -1.99 -1.991.16 1.98 2.52 3.12
-0.995 0.98 0.70 0.67
0.165 2.96 3.22 3.790 0.00 0.00 0.00
0.165 2.96 3.22 3.79
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Depreciation Schedule
For Financial Reporting Only. Not Applicable to MACRS for Tax Reporting.
Depreciation for Year
Asset Price Year Salvage Life Method 2012 2013 2014 2015 2016 2017 2018 2019
ELISA reader 600,000 2014 60,000 4 SL - - 135000 135000 135000 135000 - -
Centrifuge machine 150,000 2014 15,000 4 SL - - 33750 33750 33750 33750 - -
Auto.washer 50,000 2014 5,000 4 SL - - 11250 11250 11250 11250 - -
Computor with printer 150,000 2014 15,000 4 SL - - 33750 33750 33750 33750 - -
Refrigerator 30,000 2014 3,000 4 SL - - 6750 6750 6750 6750 - -
Asset Name 0 2014 0 4 SL - - 0 0 0 0 - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Insert new rows above this line
Total: 0 0 220,500 220,500 220,500 220,500 0 0
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Break-Even Analysis [Company Name][Proposed Product] [Date]
For the Period:
Selling Price (P): 200.00$Break-Even Units (X): 12,507 unitsBreak-Even Sales (S): 2,501,333.33$
[42]
Fixed CostsAdvertising 21,600.00$Accounting, Legal -$Depreciation 220,500.00$
Interest Expense 99,500.00$InsuranceManufacturingPayrollRent 24,000.00$SuppliesTaxes (real estate, etc.)Utilities 9,600.00$Other (specify)
Total Fixed Costs (TFC) 375,200.00$
Variable CostsVariables Costs based on Dollar Amount per Unit
Cost of Goods Sold 150.00$ per unitDirect Labor 10.00$ per unitOverhead 10.00$ per unitOther (specify) per unit
Sum: 170.00$Variables Costs based on Percentage
Commissions 0.00% per unitOther (specify) per unit
Sum: 0.00%
Jan 1, 2014 - Jun 30, 2015
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Break-Even Analysis [Company Name][Proposed Product] [Date]
Chart
Units (X) Fixed Cost Total Cost Total Revenue Profit (Loss)0 375,200.00 375,200.00 - (375,200.00)
1250.7 375,200.00 587,819.00 250,140.00 (337,679.00)2501.4 375,200.00 800,438.00 500,280.00 (300,158.00)3752.1 375,200.00 1,013,057.00 750,420.00 (262,637.00)5002.8 375,200.00 1,225,676.00 1,000,560.00 (225,116.00)6253.5 375,200.00 1,438,295.00 1,250,700.00 (187,595.00)7504.2 375,200.00 1,650,914.00 1,500,840.00 (150,074.00)8754.9 375,200.00 1,863,533.00 1,750,980.00 (112,553.00)
10005.6 375,200.00 2,076,152.00 2,001,120.00 (75,032.00)11256.3 375,200.00 2,288,771.00 2,251,260.00 (37,511.00)
12507 375,200.00 2,501,390.00 2,501,400.00 10.0013757.7 375,200.00 2,714,009.00 2,751,540.00 37,531.0015008.4 375,200.00 2,926,628.00 3,001,680.00 75,052.0016259.1 375,200.00 3,139,247.00 3,251,820.00 112,573.0017509.8 375,200.00 3,351,866.00 3,501,960.00 150,094.0018760.5 375,200.00 3,564,485.00 3,752,100.00 187,615.0020011.2 375,200.00 3,777,104.00 4,002,240.00 225,136.0021261.9 375,200.00 3,989,723.00 4,252,380.00 262,657.0022512.6 375,200.00 4,202,342.00 4,502,520.00 300,178.0023763.3 375,200.00 4,414,961.00 4,752,660.00 337,699.00
25014 375,200.00 4,627,580.00 5,002,800.00 375,220.00
Total CostTotal Revenue
Profit (Loss)
BEP
$(1,000,000)
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
0 5,000 10,000 15,000 20,000 25,000 30,000
Units (X)
Break-Even Point
Total Cost
Total Revenue
Profit (Loss)
8/11/2019 Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy
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Break-Even Price [Company Name][Proposed Product] [Date]
For the Period:
Number of Units (X): 5,000Break-Even Price (P): 245.04$ per unitBreak-Even Sales (S): 1,225,200.00$
[42]
Fixed CostsAdvertising 21,600.00$Accounting, Legal -$Depreciation 220,500.00$
Interest Expense 99,500.00$Insurance -$Manufacturing -$Payroll -$Rent 24,000.00$Supplies -$Taxes (real estate, etc.) -$Utilities 9,600.00$Other (specify) -$
Total Fixed Costs (TFC) 375,200.00$
Variable CostsVariables Costs based on Dollar Amount per Unit
Cost of Goods Sold 150.00$ per unitDirect Labor 10.00$ per unitOverhead 10.00$ per unitOther (specify) -$ per unit
Sum (Vd): 170.00$
Variables Costs based on Percentage
Commissions 0.00% per unitOther (specify) 0.00% per unit
Jan 1, 2014 - Jun 30, 2015
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Break-Even Price [Company Name][Proposed Product] [Date]
ChartPrice (P) Fixed Cost Total Cost Total Revenue Profit (Loss)
0 375,200.00 1,225,200.00 - (1,225,200.00)36.76$ 375,200.00 1,225,200.00 183,780.00 (1,041,420.00)61.26$ 375,200.00 1,225,200.00 306,300.00 (918,900.00)85.76$ 375,200.00 1,225,200.00 428,820.00 (796,380.00)
110.27$ 375,200.00 1,225,200.00 551,340.00 (673,860.00)134.77$ 375,200.00 1,225,200.00 673,860.00 (551,340.00)159.28$ 375,200.00 1,225,200.00 796,380.00 (428,820.00)183.78$ 375,200.00 1,225,200.00 918,900.00 (306,300.00)208.28$ 375,200.00 1,225,200.00 1,041,420.00 (183,780.00)
232.79$ 375,200.00 1,225,200.00 1,163,940.00 (61,260.00)257.29$ 375,200.00 1,225,200.00 1,286,460.00 61,260.00281.80$ 375,200.00 1,225,200.00 1,408,980.00 183,780.00306.30$ 375,200.00 1,225,200.00 1,531,500.00 306,300.00330.80$ 375,200.00 1,225,200.00 1,654,020.00 428,820.00355.31$ 375,200.00 1,225,200.00 1,776,540.00 551,340.00379.81$ 375,200.00 1,225,200.00 1,899,060.00 673,860.00404.32$ 375,200.00 1,225,200.00 2,021,580.00 796,380.00428.82$ 375,200.00 1,225,200.00 2,144,100.00 918,900.00453.32$ 375,200.00 1,225,200.00 2,266,620.00 1,041,420.00477.83$ 375,200.00 1,225,200.00 2,389,140.00 1,163,940.00502.33$ 375,200.00 1,225,200.00 2,511,660.00 1,286,460.00
Total Revenue
Profit (Loss)
BEP
$(1,500,000)
$(1,000,000)
$(500,000)
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$- $100.00 $200.00 $300.00 $400.00 $500.00 $600.00
Sales Price
Break-Even Price
Total Cost
Total Revenue
Profit (Loss)
8/11/2019 Consolidated Fs Diagnostic Plan 1 Test - Yearly - Copy
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CAPITAL BUDGETING WORKSHEET 5
Equity Analysis of a Project
INPUT SHEET: USER ENTERS ALL BOLD NUMBERS
INITIAL INVESTMENT CASHFLOW DETAILS
Initial Investment= 995,000Rs. Revenues in year 1= 1,000,000Rs.
Opportunity cost (if any)= -Rs. Var. Expenses as % of Rev= 85%
Lifetime of the investment 10 Fixed expenses in year 1= 0
Salvage Value at end of project= 99,500.00Rs. Tax rate on net income= 30%
Deprec. method(1:St.line;2:DDB)= 2 If you do not have the breakdown of fixed and variable
Tax Credit (if any )= 0% expenses, input the entire expense as a % of revenues.
Other invest.(non-depreciable)= 0
WORKING CAPITAL
Initial Investment in Work. Cap= 850,000Rs.
Working Capital as % of Rev= 85%
Salvageable fraction at end= 100%
GROWTH RATES
1 2 3 4 5
Revenues Do not enter 50.00% 50.00% 25.00% 25.00%
Fixed Expenses Do not enter 8.00% 8.00% 8.00% 8.00%
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CAPITAL BUDGETING WORKSHEET 6
Default: The fixed expense growth rate is set equal to the growth rate in revenues by default.
YEAR
0 1 2 3 4 5
INITIAL INVESTMENT
Investment 995,000Rs.- Tax Credit -Rs.
Net Investment 995,000Rs.
+ Working Cap 850,000Rs.
+ Opp. Cost -Rs.
+ Other invest. -Rs.
Initial Investment 1,845,000Rs.
SALVAGE VALUE
Equipment -Rs. -Rs. -Rs. -Rs. -Rs.
Working Capital -Rs. -Rs. -Rs. -Rs. -Rs.
OPERATING CASHFLOWS
Lifetime Index 1 1 1 1 1
Revenues 1,000,000Rs. 1,500,000Rs. 2,250,000Rs. 2,812,500Rs. 3,515,625Rs.
-Var. Expenses 850,000Rs. 1,275,000Rs. 1,912,500Rs. 2,390,625Rs. 2,988,281Rs.
- Fixed Expenses -Rs. -Rs. -Rs. -Rs. -Rs.
EBITDA 150,000Rs. 225,000Rs. 337,500Rs. 421,875Rs. 527,344Rs.
- Depreciation 199,000Rs. 159,200Rs. 127,360Rs. 101,888Rs. 81,510Rs.
EBIT -49,000Rs. 65,800Rs. 210,140Rs. 319,987Rs. 445,833Rs.
-Tax -14,700Rs. 19,740Rs. 63,042Rs. 95,996Rs. 133,750Rs.
EBIT(1-t) -34,300Rs. 46,060Rs. 147,098Rs. 223,991Rs. 312,083Rs.+ Depreciation 199,000Rs. 159,200Rs. 127,360Rs. 101,888Rs. 81,510Rs.
- Work. Cap -Rs. 425,000Rs. 637,500Rs. 478,125Rs. 597,656Rs.
NATCF -1,845,000.00Rs. 164,700Rs. -219,740Rs. -363,042Rs. -152,246Rs. -204,063Rs.
Discount Factor 1.000 1.110 1.231 1.366 1.516 1.682
Discounted CF -1,845,000.00Rs. 148,439Rs. -178,491Rs. -265,776Rs. -100,452Rs. -121,347Rs.
Investment Measures
NPV = -333,534Rs.
IRR = -11.47%
ROC = 66.27%
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CAPITAL BUDGETING WORKSHEET 7
BOOK VALUE & DEPRECIATION
Book Value (beginning) 995,000Rs. 796,000Rs. 636,800Rs. 509,440Rs. 407,552Rs.
Depreciation 199,000Rs. 159,200Rs. 127,360Rs. 101,888Rs. 81,510Rs.
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CAPITAL BUDGETING WORKSHEET 8
BV(ending) 995,000Rs. 796,000Rs. 636,800Rs. 509,440Rs. 407,552Rs. 326,042Rs.
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CAPITAL BUDGETING WORKSHEET 9
DISCOUNT RATE
Approach(1:Direct;2:CAPM)= 2
1. Discount rate = 10%
2a. Beta 0.9
b. Riskless rate= 8.00%
c. Market risk premium = 5.50%
d. Debt Ratio = 30.00%
e. Cost of Borrowing = 9.00%
Discount rate used= 10.96%
6 7 8 9 1010.00% 10.00% 10.00% 5.00% 5.00%
8.00% 8.00% 8.00% 8.00% 8.00%
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CAPITAL BUDGETING WORKSHEET 10
6 7 8 9 10
-Rs. -Rs. -Rs. -Rs. 99,500Rs.
-Rs. -Rs. -Rs. -Rs. 4,385,086Rs.
1 1 1 1 1
3,867,188Rs. 4,253,906Rs. 4,679,297Rs. 4,913,262Rs. 5,158,925Rs.
3,287,109Rs. 3,615,820Rs. 3,977,402Rs. 4,176,272Rs. 4,385,086Rs.
-Rs. -Rs. -Rs. -Rs. -Rs.
580,078Rs. 638,086Rs. 701,895Rs. 736,989Rs. 773,839Rs.
65,208Rs. 52,167Rs. 41,733Rs. 33,387Rs. 26,709Rs.
514,870Rs. 585,919Rs. 660,161Rs. 703,603Rs. 747,129Rs.
154,461Rs. 175,776Rs. 198,048Rs. 211,081Rs. 224,139Rs.
360,409Rs. 410,143Rs. 462,113Rs. 492,522Rs. 522,991Rs.
65,208Rs. 52,167Rs. 41,733Rs. 33,387Rs. 26,709Rs.
298,828Rs. 328,711Rs. 361,582Rs. 198,870Rs. 208,814Rs.
126,789Rs. 133,599Rs. 142,264Rs. 327,038Rs. 340,886Rs.
1.866 2.070 2.297 2.549 2.828
67,952Rs. 64,532Rs. 61,933Rs. 128,315Rs. 1,706,362Rs.
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CAPITAL BUDGETING WORKSHEET 11
326,042Rs. 260,833Rs. 208,667Rs. 166,933Rs. 133,547Rs.
65,208Rs. 52,167Rs. 41,733Rs. 33,387Rs. 26,709Rs.
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CAPITAL BUDGETING WORKSHEET 12
260,833Rs. 208,667Rs. 166,933Rs. 133,547Rs. 106,837Rs.