Sample Financial ENT600

Start-up Cost Capital Expenditure : Administrative Land & Building Business fixture and equipment Office Furniture Air Conditioner Computer Office Renovation Signage Design Interior Design Motor Vehicles Capital Expenditure : Operations Machinery Factory Renovation Machine Installation One Time Start-up Expenditure Starting inventory cost Office supplies Legal and profesional fees Application to CCM on the Form 13A Stamp the company documents File necessary document with CCM Make a company seal Advertising for opening Other Pre-Operations Expenditure Deposit (rent, utilities, etc.) Business registration & licences Insurance & road tax for motor vehicles Other Expenditure Start-up Cost

RM 550,000.00 15,000.00 3,000.00 20,000.00 900.00 4,500.00 60,000.00

350,000.00 25,000.00

158,000.00 15,000.00 30.00 220.00 1,550.00 150.00 800.00

1,500.00 60.00 900.00 1,500.00 1,208,110.00

Working Capital (Monthly)

RM

Marketing Delivery Expenses Advertising Salesment commission

1,000.00

Administratives Salaries & wages Rent Utilities Office supplies Insurance Office maintenance

35,000.00 2,500.00 500.00 200.00

Operations Salaries & wages Factory maintenance Purchases

50,000.00 2,500.00

Other Expenditure Motor vehicles maintenance Total Working Capital Total Working Capital Required Working Capital + Contigencies

500.00

12 5

92,200.00 months %

Fixed

Variable

1,106,400.00 1,161,720.00

Estimated Start-up Capital

2,369,830.00

Financing Equity : Share & Venture Capital Government Financing Scheme Loan Annual Interest Rate Loan Duration (Years)

125,000.00 500,000.00 1,750,000.00 6% 15

CASH FLOW PRO FORMA STATEMENT Year 1 Cash Inflow Share Capital Loan Government Financing Scheme

125,000.00 1,750,000.00 500,000.00

Cash Sales

3,234,000.00

Total Cash Inflow Cash Outflow Administrative Expenditure Salaries & EPF

5,609,000.00

Operation Expenditure Salaries & EPF Machine Maintenance Raw Material

35,000.00

50,000.00 0.00 3,160,000.00

Marketing Average Promotion

1,000.00

Other Operation Pre-Operation : Utility Business Reg. License Insurance & road tax for motor vehicles Other Expenditure

15,000.00 60.00 900.00 1,500.00

Fixed Assets Land & Building Machinery Motor Vehicles Loan Payment (Principal) Interest on Loan Tax Payable

550,000.00 350,000.00 85,000.00 177,209.93 102,980.76 -

Total Cash Outflow Cash Surplus / Deficit Beginning Cash Balance Ending Cash Balance

4,528,650.69 1,080,349.31 5,609,000.00 1,080,349.31

* Estimate cash sales is 60% from production

EMENT Year 2

Year 3

-

-

-

-

-

-

16,170,000.00

32,340,000.00

16,170,000.00

32,340,000.00

35,000.00

35,000.00

50,000.00 3,500.00 15,800,000.00

50,000.00 4,000.00 31,600,000.00

1,000.00

1,000.00

15,000.00 500.00 1,500.00

15,000.00 500.00 1,500.00

354,419.87 201,383.22 -

531,629.80 294,925.01 -

16,462,303.09 (292,303.09) 1,080,349.31 788,046.22

32,533,554.81 (193,554.81) 788,046.22 594,491.41

Raw Materials Opening Stock Current Year Purchases Ending Stock Raw Material Used Carriage Inward Labour (Salaries, EPF & SOCSO) Factory Overhead Maintainance Depreciation of Fixed Assets (Operation) Production Cost

Sales Less : Cost of Sales Production Cost

PRODUCTION COST PRO FORMA STATEMENT Year 1 3,160,000.00

50,000.00

0.00 0.00 3,210,000.00

PRO FORMA INCOME STATEMENT Year 1 3,234,000.00 3,210,000.00

Gross Profit Less : Expenditure Administrative Expenditure Marketing Expenditure Other Expenditure Interest on Loan Depreciation of Fixed Asset (Addministrative)

24,000.00 35,000.00 1,000.00 17,460.00 102,980.76 0.00

Total Expenditure Net Profit Before Tax Tax Net Profit After Tax Accumulated Net Profit

156,440.76 (132,440.76) 0.00 (132,440.76) (132,440.76)

STATEMENT Year 2 15,800,000.00

Year 3 31,600,000.00

50,000.00

50,000.00

3,500.00 5,000.00

4,000.00 10,000.00

15,858,500.00

31,664,000.00

Year 2 16,170,000.00

Year 3 32,340,000.00

15,858,500.00

31,664,000.00

311,500.00

676,000.00

35,000.00 1,000.00 17,000.00 201,383.22 1,500.00

35,000.00 1,000.00 17,000.00 294,925.01 3,000.00

255,883.22 55,616.78 0.00 55,616.78 (76,823.98)

350,925.01 325,074.99 0.00 325,074.99 248,251.01

MENT

PRO FORMA BALANCE SHEET Year 1 Assets Fixed Assets (Book Value) Land & Building Machinery Motor Vehicles

Current Assets Inventory of Raw Materials Inventory of Finished Goods Cash Balance

Total Assets Equity Share Capital Retained Earnings

550,000.00 350,000.00 85,000.00 985,000.00

1,080,349.31 1,080,349.31 2,065,349.31 125,000.00 (132,440.76) (7,440.76)

Liabilities Loan Balance

920,000.00

Total Equity & Liabilities

912,559.24

EET Year 2

Year 3

552,500.00 345,000.00 83,500.00 981,000.00

555,000.00 340,000.00 82,000.00 977,000.00

788,046.22 788,046.22

594,491.41 594,491.41

1,769,046.22

1,571,491.41

(76,823.98) (76,823.98)

248,251.01 248,251.01

840,000.00

760,000.00

763,176.02

1,008,251.01