Scribd Logo
Upload

Welcome to Scribd!

  • 9 views

    Cost Analysis Final

    Uploaded by

    muneem.hasani

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Cost Analysis Final

    Uploaded by

    muneem.hasani
    9 views7 pages

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    9 views7 pages

    Cost Analysis Final

    Uploaded by

    muneem.hasani

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 7

    Budgeted Profit/Loss Stateme

    For 15,000 Mother Culture


    For Year 1 For Year 2
    Inflation
    0% 5%
    Volume 4,500,000 4,500,000
    Revenue Per Unit $ 2.76 $ 2.88
    Cash Inflow (A): 0.24

    Earnings from Mother Culture 12,420,000 12,960,000


    Earnings from BioPlastics
    12,420,000 12,960,000

    Variable Cost (B):

    Delivery Cost 1,440,000 1,512,000


    Collection cost 900,000 945,000
    Database Maintenance 30,000 31,500
    Salary 500,000 525,000
    Utilities 600,000 630,000
    (3,470,000) (3,643,500)

    Fixed Costs (C):

    Breeding (For 15,000 mother culture) 500,000 525,000


    Packaging 100,000 105,000
    Miscellaneous 20,000 21,000
    Rent 480,000 504,000
    Marketing Expense 48,000 50,400
    Training Cost 150,000 157,500
    Reasearch 500,000 525,000
    Certificate Cost 16,000 16,800
    Machineries Cost 1,000,000 -
    (2,814,000) (1,904,700)
    Total Cost (B+C) / Net cash outflow (6,284,000) (5,548,200)

    Earnings Before Interest Tax


    6,136,000 7,411,800
    Depreciation Amortization (EBITDBA)

    Cost Per unit $ (1.40) $ (1.23)


    Profit/ (Loss) Per Unit $ 1.36 $ 1.65
    Net Profit Margin 49.40% 57.19%
    Changes in Profit Margin 7.79%
    ofit/Loss Statement
    0 Mother Culture
    For Year 3 For Year 4 For Year 5
    nflation
    10% 15% 20%
    9,000,000 9,000,000 9,000,000
    $ 3.12 $ 3.60 $ 4.32

    28,080,000 32,400,000 38,880,000

    28,080,000 32,400,000 38,880,000

    1,584,000 1,656,000 1,728,000


    990,000 1,035,000 1,080,000
    33,000 34,500 36,000
    550,000 575,000 600,000
    660,000 690,000 720,000
    (3,817,000) (3,990,500) (4,164,000)

    550,000 575,000 600,000


    110,000 115,000 120,000
    22,000 23,000 24,000
    528,000 552,000 576,000
    52,800 55,200 57,600
    165,000 172,500 180,000
    550,000 575,000 600,000
    17,600 18,400 19,200
    - - -
    (1,995,400) (2,086,100) (2,176,800)
    (5,812,400) (6,076,600) (6,340,800)

    22,267,600 26,323,400 32,539,200

    $ (0.65) $ (0.68) $ (0.70)


    $ 2.47 $ 2.92 $ 3.62
    79.30% 81.25% 83.69%
    22.11% 1.94% 2.45%

    Increased volume at 9,000,000


    Bu
    Year 1 Year 2

    0% 5%
    Assets:

    Non-Current Assets:
    Machinery 1,000,000
    Property, Plant and Equipments 500,000
    1,500,000

    Current Assets:
    Cash 3,726,000
    Accounts Receivables 8,694,000
    12,420,000

    Total Assets (A) 13,920,000

    Current Liabilities:
    Tax Payable (20% on corporation tax) -
    -
    Non-Current Liabilities:
    Investment from Third Party 6,284,000
    Transportation 500,000
    Laboratory 1,000,000
    Total Liabilities (B) 7,784,000

    Owner's Equity/Capital (C):


    EBITDA 6,136,000
    Total Liabitilites and Equity (B+C) 13,920,000
    Budgeted Balance Sheet
    Year 2 Year 3 Year 4
    Inflation
    5% 10% 15%

    1,050,000 1,155,000
    525,000 577,500
    1,575,000 1,732,500

    3,912,300 4,303,530
    9,128,700 10,041,570
    13,041,000 14,345,100

    14,616,000 16,077,600

    6,598,200 7,258,020
    525,000 577,500
    1,050,000 1,155,000
    8,173,200 8,990,520

    6,442,800 7,087,080
    14,616,000 16,077,600
    t
    Year 4 Year 5

    15% 20%

    1,328,250 1,593,900
    664,125 796,950
    1,992,375 2,390,850

    4,949,060 5,938,871
    11,547,806 13,857,367
    16,496,865 19,796,238

    18,489,240 22,187,088

    8,346,723 10,016,067.60
    664,125 796,950.00
    1,328,250 1,593,900.00
    10,339,098 12,406,917.60

    8,150,142 9,780,170
    18,489,240 22,187,088

    You might also like