generic model
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8/3/2019 Generic Model
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Assumptions
Year 1 Year 2 Year 3 Year 4 Year 5
Growth rate of Sales Quantities
Products
Product A ----- 0.0% 0.0% 0.0% 0.0%
Product B ----- 0.0% 0.0% 0.0% 0.0%
Product C ----- 0.0% 0.0% 0.0% 0.0%
Goods
Good A (Matires organiques) ----- 7.0% 0.0% 0.0% 0.0%
Good B (Matires plastiques) ----- 6.0% 0.0% 0.0% 0.0%Good C (produits derivs du fer) ----- 5.0% 0.0% 0.0% 0.0%
Services
Service A ----- 0.0% 0.0% 0.0% 0.0%
Service B ----- 0.0% 0.0% 0.0% 0.0%
Service C ----- 0.0% 0.0% 0.0% 0.0%
Growth Rate of Sales Price
Products
Product A ----- 0.0% 0.0% 0.0% 0.0%
Product B ----- 0.0% 0.0% 0.0% 0.0%
Product C ----- 0.0% 0.0% 0.0% 0.0%
Goods
Good A (Matires organiques) ----- 5.0% 6.0% 0.0% 0.0%
Good B (Matires plastiques) ----- 5.0% 6.0% 0.0% 0.0%
Good C (produits derivs du fer) ----- 5.0% 6.0% 0.0% 0.0%Services
Service A ----- 0.0% 0.0% 0.0% 0.0%
Service B ----- 0.0% 0.0% 0.0% 0.0%
Service C ----- 0.0% 0.0% 0.0% 0.0%
Growth Rate of Puchase Quantities
Raw materials
Raw material A ----- 0.0% 0.0% 0.0% 0.0%
Raw material B ----- 0.0% 0.0% 0.0% 0.0%
Raw material C ----- 0.0% 0.0% 0.0% 0.0%
Goods
Good A (Matires organiques) ----- 5.0% 0.0% 10.0% 0.0%
Good B (Matires plastiques) ----- 5.0% 0.0% 10.0% 0.0%
Good C (produits derivs du fer) ----- 5.0% 0.0% 10.0% 0.0%Growth rate of Purshase price
Raw materials
Raw material A ----- 0.0% 0.0% 0.0% 0.0%
Raw material B ----- 0.0% 0.0% 0.0% 0.0%
Raw material C ----- 0.0% 0.0% 0.0% 0.0%
Goods
Good A (Matires organiques) ----- 6.0% 8.0% 0.0% 10.0%
Good B (Matires plastiques) ----- 6.0% 8.0% 0.0% 10.0%
Good C (produits derivs du fer) ----- 6.0% 8.0% 0.0% 10.0%
Growth Rate of Outsourced services ----- 0.0% 0.0% 0.0% 0.0%
Salaries Growth rate ----- ----- ----- ----- -----
Management ----- 2.0% 5.0% 0.0% 8.0%
Technical ----- 4.0% 7.0% 0.0% 100.0%
Commercial ----- 5.0% 0.0% 10.0% 0.0%
Administration ----- 10.0% 0.0% 12.0% 0.0%
Others ----- 2.0% 6.0% 0.0% 0.0%
Social Welfare Rate 10.00% 10.00% 10.00% 10.00% 10.00%
Average Payment Time in days (0-360) for inventories 0 0 0 0 0
Average Payment Time in days (0-360) for outsourced services 30 30 30 30 30
Average Collection Time in days (0-360) 1 1 1 1 1
Average Inventory Rotation in days 1 1 1 1 1
VAT on Purchase of Inventories 2.0% 2.0% 2.0% 2.0% 2.0%
VAT on Purchase of Outsourced Services 2.0% 2.0% 2.0% 2.0% 2.0%
VAT on Sales of Products, Goods and Services 2.0% 2.0% 2.0% 2.0% 2.0%
VAT Difference 18 18 18 18 18
Income tax rate 30.0% 30.0% 30.0% 30.0% 30.0%
Provision For Bad Debts (% of sales) 0.5% 0.5% 0.5% 0.5% 0.5%
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Sales of goods and services
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total
Sales
Products
Quantities
Product A (Matires organiques) 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 700,000 7
Product B (Matires plastiques) 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 960,000 9
Product C (produits derivs du fer) 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 3,600,000 3,6
Unit Sales Price
Product A 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 ----
Product B 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 ----
Product C 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 ----
Product Sales
Product A 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 ######## 1,7
Product B 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
Product C 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 1,080,000 1,
Sub-total 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 ######## 2,9
Goods
QuantitiesGoods A 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods B 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods C 0 0 0 0 0 0 0 0 0 0 0 0 0
Unit Sales Price
Goods A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ----
Goods B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ----
Goods C 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ----
Goods sales
Goods A 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods B 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods C 0 0 0 0 0 0 0 0 0 0 0 0 0
Sub-total 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Sales of Goods and Products 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 ######## 2,9
Sales of ServicesQuantities
Service A 0 0 0 0 0 0 0 0 0 0 0 0 0
Service B 0 0 0 0 0 0 0 0 0 0 0 0 0
Service C 0 0 0 0 0 0 0 0 0 0 0 0 0
Unit Sales Price
Service A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ----
Service B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ----
Service C 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ----
Service Sales
Service A 0 0 0 0 0 0 0 0 0 0 0 0 0
Service B 0 0 0 0 0 0 0 0 0 0 0 0 0
Service C 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Service Sales 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 ######## 2,9
Year 1Y
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Cost of Goods Sold And Raw Materials
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total
Raw Materials
Quantities
Raw Material A 0 0 0 0 0 0 0 0 0 500 500 500 1,500 1,500
Raw Material B 0 0 0 0 0 0 0 0 0 1,000 1,000 1,000 3,000 3,000
Raw Material C 0 0 0 0 0 0 0 0 0 2,000 2,000 2,000 6,000 6,000
Unit Purchase Price
Raw Material A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ---- 0.0
Raw Material B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ---- 0.0
Raw Material C 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ---- 0.0
Purchase costRaw Material A 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Raw Material B 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Raw Material C 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Sub-total 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods
Quantities
Goods A 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods B 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods C 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Unit Purchase Price
Goods A 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ---- 0.0
Goods B 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ---- 0.0
Goods C 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 ---- 0.0
Purchase cost
Goods A 0 0 0 0 0 0 0 0 0 0 0 0 0 0Goods B 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods C 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Sub-total 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Year 1Year 2
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Outsourced Supplies and Services
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Energy 0 0 0 0 0 0 0 0 0 0 0 0
Water 0 0 0 0 0 0 0 0 0 0 0 0
Rentals 0 0 0 0 0 0 0 0 0 0 0 0
Insurance 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500Fuel 350 350 350 350 350 350 350 350 350 350 350 350
Communications 800 800 800 800 800 800 800 800 800 800 800 800
Representation 675 675 675 675 675 675 675 675 675 675 675 675
Travelling, board and lodging 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000
Fees 125 125 125 125 125 125 125 125 125 125 125 125
Royalties 1650 1650 1650 1650 1650 1650 1650 1650 1650 1650 1650 1650
Tools and Consumables 975 975 975 975 975 975 975 975 975 975 975 975
Technical publications 245 245 245 245 245 245 245 245 245 245 245 245
Office material 435 435 435 435 435 435 435 435 435 435 435 435
Legal expenses 799 799 799 799 799 799 799 799 799 799 799 799
Cleaning 500 500 500 500 500 500 500 500 500 500 500 500
Security Costs 2800 2800 2800 2800 2800 2800 2800 2800 2800 2800 2800 2800
Maintenance and Repair of Equipment 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000
Specialised Works 325 325 325 325 325 325 325 325 325 325 325 325
Chartered Accountant Costs 2375 2375 2375 2375 2375 2375 2375 2375 2375 2375 2375 2375
Other Supplies and Outsourced Services 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000
Comissions Paid 3785 3785 3785 3785 3785 3785 3785 3785 3785 3785 3785 3785
Sub-contracts 4800 4800 4800 4800 4800 4800 4800 4800 4800 4800 4800 4800
Advertising costs 575 575 575 575 575 575 575 575 575 575 575 575
Total 33714 33714 33714 33714 33714 33714 33714 33714 33714 33714 33714 33714
Year 1
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Gross salaries
Hc. MGS Total Hc. MGS Total Hc. MGS Total Hc. MGS Total Hc. MGS Total Hc. MGS Total Hc. M
Management 0 1,000 0 0 1,000 0 0 1,000 0 0 1,000 0 0 1,000 0 1 1,000 1,000 0
Technical 0 4,500 0 0 4,500 0 0 4,500 0 2 4,500 9,000 0 4,500 0 0 4,500 0 0
Commercial 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0 2,000 0 0
Administration 0 10,000 0 0 10,000 0 0 10,000 0 0 10,000 0 0 10,000 0 0 10,000 0 0 1
Others 0 5,000 0 2 5,000 10,000 0 5,000 0 0 5,000 0 0 5,000 0 0 5,000 0 0
Total 0 22,500 0 2 22,500 10,000 0 22,500 0 2 22,500 9,000 0 22,500 0 1 22,500 1,000 0 2
Hc. MGS Total Hc. MGS Total Hc. MGS Total Hc. MGS Total Hc. RB Total Hc. RB Total Hc.
Management 0 1,000 0 0 1,000 0 0 1,000 0 0 1,000 0 1 0 0 0 0 0 0 Technical 0 4,500 0 0 4,500 0 0 4,500 0 0 4,500 0 1 0 0 0 0 0 0
Commercial 0 2,000 0 3 2,000 6,000 0 2,000 0 0 2,000 0 1 0 0 0 0 0 0
Administration 0 10,000 0 0 10,000 0 0 10,000 0 0 10,000 0 1 0 0 0 0 0 0
Others 0 5,000 0 1 5,000 5,000 0 5,000 0 0 5,000 0 2 0 0 0 0 0 0
Total 0 22,500 0 4 22,500 11,000 0 22,500 0 0 22,500 0 6 0 0 0 0 0 0
The column "HC." is filled in only when a new worker is employed
The gross salary is per head. From the second year onwards is per head and per year.
Hc. = Headcount; MGS = Monthly Gross Salary; AGS = Annual Gross Salary
Labour costs
MGS SWC Total MGS SWC Total MGS SWC Total MGS SWC Total MGS SWC Total MGS SWC Total MGS S
Management 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 100 1,100 1,000
Technical 0 0 0 0 0 0 0 0 0 9,000 900 9,900 9,000 900 9,900 18,000 1,800 19,800 9,000 Commercial 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Administration 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Others 0 0 0 10,000 1,000 11,000 10,000 1,000 11,000 10,000 1,000 11,000 10,000 1,000 11,000 20,000 2,000 22,000 10,000
Total 0 0 0 10,000 1,000 11,000 10,000 1,000 11,000 19,000 1,900 20,900 19,000 1,900 20,900 39,000 3,900 42,900 20,000
MGS SWC Total MGS SWC Total MGS SWC Total MGS SWC Total RB SWC Total RB SWC Total RB S
Management 1,000 100 1,100 1,000 100 1,100 2,000 200 2,200 1,000 100 1,100 8,000 800 8,800 14,280 1,428 15,708 14,994
Technical 9,000 900 9,900 9,000 900 9,900 18,000 1,800 19,800 9,000 900 9,900 99,000 9,900 ###### ###### 13,104 ###### ###### 1
Commercial 0 0 0 6,000 600 6,600 12,000 1,200 13,200 6,000 600 6,600 24,000 2,400 26,400 88,200 8,820 97,020 88,200
Administration 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Others 10,000 1,000 11,000 15,000 1,500 16,500 30,000 3,000 33,000 15,000 1,500 16,500 ###### 15,000 ###### ###### 21,420 ###### ###### 2
Total 20,000 2,000 22,000 31,000 3,100 34,100 62,000 6,200 68,200 31,000 3,100 34,100 ###### 28,100 ###### ###### 44,772 ###### ###### 4
AGS = Annual Gross Salary; SWC = Social Welfare Costs; MGS = Monthly Gross Salary
Month 9 Month 10 Month 11
Month 9 Month 10 Month 11
Month 2 Month 3
Month 12
Month 1 Month 2 Month 3 Month 4 Month 5 Mo
Month 1
Month 6
Total Year 1 Year 2 Y
Year 2 Year 3 Y
MoMonth 4
Month 12
Month 5 Month 6
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Auxiliary Calculations
1 2 3 4 5 6 7 8 9 10 11 12 Total
nventories (excl. VAT)
Raw materialsAt the beginning of period 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Purchases 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Consumption 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
At the end of the period 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Goods
At the beginning of period 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Purchases 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Consumption 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
At the end of the period 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
uppliers (of Inventories)
Inventory at the end of the period (raw materials) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Inventory at the end of the period (goods) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Payments of purchases during the period 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Suppliers account at beginning of period 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Suppliers account at end of period 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
uppliers (of Outsorced Services)
Suppliers account at beginning of period 0 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 0 34,388 25,045
Purchases of outsourced services 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 412,659 300,541 300,541
Suppliers account at end of period 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 25,045 25,045
Payment of outsourced services during the period 0 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 378,271 309,884 300,541
Receivables
Receivables at the beginning of the period 0 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 0 62,832 8,290
Sales of products, goods and services ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### #######
Receivables at the end of the period 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 62,832 8,290 8,290
Collection during the period ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### ####### #######
tate (VAT)
Deductible VAT 674 674 674 674 674 674 674 674 674 674 674 674 8,091 5,893 5,893
Collected VAT 36,960 36,960 36,960 36,960 36,960 36,960 36,960 36,960 36,960 36,960 36,960 36,960 443,520 58,520 58,520
VAT to be paid/recovered 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 435,429 52,627 52,627VAT final balance ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- 72,571 2,631 2,631
VAT paid/recovered in the period ----- ----- 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 362,857 122,567 52,627
alaries
Salaries paid during the period 0 11,000 11,000 20,900 20,900 42,900 22,000 22,000 22,000 34,100 68,200 34,100 309,100 492,492 517,505
ncome tax
Net earnings before tax ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ####### ####### #######
Income tax on current year earnings ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ####### 631,567 623,825
Payment of income tax in the year ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ####### 631,567
Year 1 Year 2 Year 3
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Investement Plan
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total
Tangible Fixed Assets
) Land and Preparatory Works 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
2) Buildings and Other Constructions 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 13,500 162,000
3) Equipment 11,775 11,775 11,775 11,775 11,775 11,775 11,775 11,775 11,775 11,775 11,775 11,775 141,300
. Production Equipment 4,700 4,700 4,700 4,700 4,700 4,700 4,700 4,700 4,700 4,700 4,700 4,700 56,400
- Hardware 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
- Others 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400
. Non Productive Equipment 3,625 3,625 3,625 3,625 3,625 3,625 3,625 3,625 3,625 3,625 3,625 3,625 43,500
- Ambient/Quality/Training 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000- Hardware 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 1,375 16,500
- Others 750 750 750 750 750 750 750 750 750 750 750 750 9,000
. Social 1,450 1,450 1,450 1,450 1,450 1,450 1,450 1,450 1,450 1,450 1,450 1,450 17,400
. Furniture and Administrative eq. 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
4) Tools 1,850 1,850 1,850 1,850 1,850 1,850 1,850 1,850 1,850 1,850 1,850 1,850 22,200
5) Transport and Handling eq. 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650 19,800
6) Others 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Total Tangible Fixed Assets 39,775 39,775 39,775 39,775 39,775 39,775 39,775 39,775 39,775 39,775 39,775 39,775 477,300
Intangible Assets
) Incorporation Expenses 800 800 800 1000 1000 1000 1000 1000 1000 1000 1500 1500 12,400
2) Studies and Analysis 950 950 950 950 950 950 950 950 950 950 950 950 11,400
3) Intellectual Property Rights 500 500 500 500 500 500 500 500 500 500 500 500 6,000
4) Technical Assistance 750 750 750 750 750 750 750 750 750 750 750 750 9,000
5) Software 500 500 500 500 500 500 500 500 500 500 500 500 6,0006) Training 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12,000
7) Research and Development 1325 1325 1325 1325 1325 1325 1325 1325 1325 1325 1325 1325 15,900
8) Others 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12,000
Total Intangible Assets 6825 6825 6825 7025 7025 7025 7025 7025 7025 7025 7525 7525 84,700
Year 1Year
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Depreciation and Provisions Un: Eur
% Year 1 Year 2 Year 3 Year 4 Year 5Tangible Fixed Assets
1) Land and preparatory works 3.00% 3,600 3,600 3,600 3,600 3,600
2) Buildings and other constructions 5.00% 8,100 8,100 8,100 8,100 8,100
3) Production Equipment 1.00% 1,413 1,413 1,413 1,413 0
4) Tools 0.00% 0 0 0 0 0
5) Transport and handling equipment 2.00% 396 396 396 396 0
6) Others 2.00% 240 240 240 240 0
Sub-total 13,749 13,749 13,749 13,749 11,700
Intangible Assets
1) Incorporation expenses 5.00% 620 620 620 0 0
2) Studies and analysis 0.00% 0 0 0 0 0
3) Intellectual property rights 10.00% 600 600 600 0 0
4) Technical assistance 0.00% 0 0 0 0 0
5) Software 2.00% 120 120 120 0 06) Training 0.00% 0 0 0 0 0
7) Research and Development 3.00% 477 477 477 0 0
8) Others 4.00% 480 480 480 0 0
Sub-total 2,297 2,297 2,297 0 0
Total Depreciation 16,046 16,046 16,046 13,749 11,700
Anual Depreciation 16,046 16,046 16,046 13,749 11,700
Accumulated Depreciation 16,046 32,092 48,138 61,887 73,587
Provisions
Provisions for bad debts 113,098 14,923 14,923 14,923 14,923Accumulated provisions for bad debts 113,098 128,020 142,943 157,865 172,788
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Financing Plan
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total
Own Capital
Share Capital 10,000 ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- 10,000 -----
Capital Increases 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000 0
Sub-total 28,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 226,000 0
Medium/Long term Payables
Bank Loans 10,000 ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- 10,000 10,000
Shareholders Loans 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000 0
Others 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 240,000 0
Sub-total 45,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 430,000 10,000
Short term payables
Bank Loans 10,000 ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- 10,000 10,000
Shareholders Loans 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000 0
Others 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 240,000 0
Sub-total 45,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 430,000 10,000
Total Financing 118,000 88,000 88,000 88,000 88,000 88,000 88,000 88,000 88,000 88,000 88,000 88,000 1,086,000 20,000
Term 1 Year
Year 1 Year 2 Year 3 Year 4 Year 5
Loan amount 10,000 10,000 10,000 10,000 10,000
Annual interest rate 10.0% 10.0% 10.0% 10.0% 10.0%
Utilisation period 1 semester
Deferral period 1 semester
Reimbursement period 8 semestersTotal term 10 semesters
Year 1 Year 2 Year 3 Year 4 Year 5
Loan Amount 10,000 10,000 10,000 10,000 10,000
Annual Interest rate 10.0% 10.0% 10.0% 10.0% 10.0%Semester instalment 1,547 1,547 1,547 1,547 1,547
Short term Bank Loans
Year 1Year 2
Medium and Long Term Bank Loans
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Balance Sheet Un: Eu
Year 1 Year 2 Year 3 Year 4 Year 5 Year 1 Year 2 Year 3 Year 4 Year 5
ASSETS EQUITY
1. GROSS NET ASSETS 9. Share capital 226,000 226,000 226,000 226,000 226,0
Financial assets 150,000 150,000 150,000 200,000 10. Reserves 120,000 120,000 120,000 120,000 120,0
Tangible assets 477,300 477,300 477,300 477,300 477,300 11. Retained profits 0 ######## ######## ######## #######
Intangible assets 84,700 84,700 84,700 84,700 84,700 12. Net profit ######## 1,473,656 1,455,592 1,450,039 1,342,4
Fixed assets in progress 10,000 10,000 10,000 10,000 10,000 13. Total Equity ######## ######## ######## ######## #######
2. PROVISIONS & DEPRECIATIONS -16,046 -32,092 -48,138 -61,887 -73,587 (13=9+10+11+12)
NET FIXED ASSETS 705,954 689,908 523,862 660,113 698,413
3. CURRENT ASSETS LIABILITIES
Fin. & Semi-Fin Goods 0 0 0 0 0 14.MED.& LONG TERM LIABILITIES
Raw materials 0 0 0 0 0 Bank loans 10,000 17,853 23,340 26,216 26,2
Products & work in progress 25,000 25,000 25,000 25,000 25,000 Shareholders loans #REF! #REF! #REF! #REF! #RE
25,000 25,000 25,000 25,000 25,000 Other loans #REF! #REF! #REF! #REF! #RE
#REF! #REF! #REF! #REF! #RE
4. ACC. RECEIVABLES M/L TERM 150,000 150,000 150,000 150,000 150,000
5. ACC. RECEIV. SHORT TERM 15. CURRENT LIABILITIES
Clients 62,832 8,290 8,290 8,290 8,290 Bank loans 0 0 0 0
Taxes 0 0 0 0 0 Suppliers 0 0 0 0
Other receivables 200,000 200,000 200,000 200,000 200,000 Taxes 6,475,641 634,198 626,457 624,077 577,9
Bad debts provisions -113,098 -128,020 -142,943 -157,865 -172,788 Shareholders loans 180,000 180,000 180,000 180,000 180,0
149,734 80,270 65,348 50,425 35,502 Other creditors #REF! #REF! #REF! #REF! #RE
#REF! #REF! #REF! #REF! #RE
6. CASH AND BANKS
Cash ######## ######## ######## ######## ########
Bank deposits 300,000 300,000 300,000 300,000 300,000 16. ACCRUALS & Deferments (Regu cpt ajourn)
######## ######## ######## ######## ######## Accruals in costs 14,800 14,800 14,800 14,800 14,8
Antecipated income 1,235 1,235 1,235 1,235 1,2
7. ACCRUALS & DEFERMENTS 16,035 16,035 16,035 16,035 16,0
Accruals in income 12,000 12,000 12,000 12,000 12,000
Deferred Costs 17,500 17,500 17,500 17,500 17,500 17. Total Liabilities #REF! #REF! #REF! #REF! #RE
29,500 29,500 29,500 29,500 29,500 (17=14+15+16)
8. Total Assets ######## ######## ######## ######## ######## 18. Total Liabilities + Equity #REF! #REF! #REF! #REF! #RE
(8=1+2+3+4+5+6+7) (18=13+17)
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Income Statement Un: Eur
Year 1 Year 2 Year 3 Year 4 Year 5
COSTS
0 0 0 0 0
404,568 294,648 294,648 294,648 294,648
309,100 492,492 517,505 527,207 682,760
Depreciation 3,515 16,046 16,046 13,749 11,700
Provisions 113,098 14,923 14,923 14,923 14,923
Sundry taxes 520 0 0 0 0
Other operational costs 0 0 0 0 0
(A) 830,801 818,109 843,121 850,526 1,004,031
Depre. & Prov. of Financial Investment & Apli. 0 0 0 0 0
Cash discounts conceded 0 0 0 0 0Financial and interest charges 1,635 2,668 3,461 3,990 4,227
(C) 832,436 820,777 846,582 854,516 1,008,258
Costs and extraordinary losses 0 0 0 0 0
Costs of previous years 0 0 0 0 0
(E) 832,436 820,777 846,582 854,516 1,008,258
Income tax 6,403,069 631,567 623,825 621,445 575,323
(G) 7,235,505 1,452,344 1,470,408 1,475,961 1,583,580
REVENUES
Sales of goods and products 22,176,000 2,926,000 2,926,000 2,926,000 2,926,000
Services 0 0 0 0 0
In-house Corporate Works 0 0 0 0 0
Subsidies 0 0 0 0 0
Other revenues 0 0 0 0 0Production variation 0 0 0 0 0
(B) 22,176,000 2,926,000 2,926,000 2,926,000 2,926,000
Profit/loss from exchange differences 0 0 0 0 0
Cash discount obtained 0 0 0 0 0
Other interest & Fin. Earnings 0 0 0 0 0
(D) 22,176,000 2,926,000 2,926,000 2,926,000 2,926,000
Extraordinary Gains & Earnings 0 0 0 0 0
Earnings from previous years 0 0 0 0 0
(F) 22,176,000 2,926,000 2,926,000 2,926,000 2,926,000
OPERATIONAL EARNINGS (B-A) 21,345,199 2,107,891 2,082,879 2,075,474 1,921,969
FINANCIAL EARNINGS (D-B)-(C-A) -1,635 -2,668 -3,461 -3,990 -4,227
CURRENT EARNINGS 21,343,564 2,105,223 2,079,418 2,071,484 1,917,742
EARNINGS BEFORE TAXES 21,343,564 2,105,223 2,079,418 2,071,484 1,917,742
NET PROFIT 14,940,495 1,473,656 1,455,592 1,450,039 1,342,420
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Treasury Budget
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Encaissement d'exploitation
Prestation de services TTC 1,822,128 1,884,960 1,884,960 1,884,960 1,884,960 1,884,960 1,884,960 1,884,960 1,884,960 1,884,960 1,884,960 1,884,960 #
TVA collecte 0 0 0 0 0 0 0 0 0 0 0 0
Autres encaissement
Capital social 10,000 ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ----
Augumentation du capital 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 Compte courant associ 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000
Emprunt bancaire a CT 10,000 ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- -----
Emprunt bancaire a LT 10,000 ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- -----
Autres ressources 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000
Total encaissement 1,940,128 1,972,960 1,972,960 1,972,960 1,972,960 1,972,960 1,972,960 1,972,960 1,972,960 1,972,960 1,972,960 1,972,960
Dcaissement d'exploitation
Fournisseurs 0 0 0 0 0 0 0 0 0 0 0 0
Personnel 0 11,000 11,000 20,900 20,900 42,900 22,000 22,000 22,000 34,100 68,200 34,100
Autres services 0 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388 34,388
Taxes ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- ----- -----
TVA dtuctibles ----- ----- 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286 36,286
Autres dcaissements
Investissement en immobilisation 46,600 46,600 46,600 46,800 46,800 46,800 46,800 46,800 46,800 46,800 47,300 47,300
Remboursement emprunt bancaire CT ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 11,090
Remboursement emprunt bancaire LT ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- 545 Remboursement CCA 0 0 0 0 0 0 0 0 0 0 0 0
Total dcaissement 46,600 91,988 128,274 138,374 138,374 160,374 139,474 139,474 139,474 151,574 186,174 163,709
E-D 1,893,528 1,880,972 1,844,686 1,834,586 1,834,586 1,812,586 1,833,486 1,833,486 1,833,486 1,821,386 1,786,786 1,809,251
Trsorerie dbut priode 0 1,893,528 3,774,500 5,619,186 7,453,772 9,288,358 ######## ######## ######## ######## ######## ########
Trsorerie fin priode 1,893,528 3,774,500 5,619,186 7,453,772 9,288,358 ######## ######## ######## ######## ######## ######## ########
Year 1
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Working capital
Year 1 Year 2 Year 3 Year 4 Year 5
Operations needs
Inventories 25,000 25,000 25,000 25,000 25,000
Receivables frs 62,832 8,290 8,290 8,290 8,290
Others 200,000 200,000 200,000 200,000 200,000
Total 287,832 233,290 233,290 233,290 233,290
Operations resources
Payables clt 0 0 0 0 0
Public Administration 6,475,641 634,198 626,457 624,077 577,954
Others (including outsourcing) #REF! #REF! #REF! #REF! #REF!
Total #REF! #REF! #REF! #REF! #REF!
Working Capital #REF! #REF! #REF! #REF! #REF!
Working capital variation - #REF! #REF! #REF! #REF!
Free cash-flow
Year 1 Year 2 Year 3 Year 4 Year 5
EBIT (earning before interest and taxes) 21,345,199 2,107,891 2,082,879 2,075,474 1,921,969
Depreciation 3,515 16,046 16,046 13,749 11,700Provisions 113,098 14,923 14,923 14,923 14,923
Potencial cash flow from operations before interest and taxes 21,461,812 2,138,860 2,113,847 2,104,145 1,948,592
Financial earnings from operation 0 0 0 0 0
Financial costs 1,635 2,668 3,461 3,990 4,227
Income tax (IRC) 6,403,069 631,567 623,825 621,445 575,323
Net earnings 14,940,495 1,473,656 1,455,592 1,450,039 1,342,420
Potential Cash-Flow from operations 15,058,743 1,507,293 1,490,022 1,482,700 1,373,269
Investment/divestment in Working Capital #REF! #REF! #REF! #REF! #REF!
Operational Cash-Flow #REF! #REF! #REF! #REF! #REF!
Investment/Divestment in f ixed Capital 562,000 0 0 0 0
Free Cash-Flow #REF! #REF! #REF! #REF! #REF!
Net present value
Year 1 Year 2 Year 3 Year 4 Year 5
Capital opportunity cost (rate) 1% 1% 1% 1% 1%
Discount factor 0.9901 0.9803 0.9706 0.9610 0.9515
Present value of free cash flow #REF! #REF! #REF! #REF! #REF!
Net present value #REF!
Internal Profitability (Rate)
Internal Rentability (Rate) #VALUE!
Payback Period
Year 1 Year 2 Year 3 Year 4 Year 5
Present Cash-Flow #REF! #REF! #REF! #REF! #REF!
Accumulated Present Cash-Flow #REF! #REF! #REF! #REF! #REF!
Payback Period N Years: #REF! N Months: #REF!
Project Profitability Analysis
Capital opportunity cost (rate)
Net present value
Internal Profitability (Rate)
Payback Period N Years: #REF! N Months: #REF!
1%
#REF!
#VALUE!
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Ratio
Year 1 Year 2 Year 3 Year 4 Year 5
Return on equity 97.7% 8.8% 8.0% 7.4% 6.4%
Return on sales=marge operationelle =Bce Oprt/CA=ope i 67.4% 50.4% 49.7% 49.6% 45.9%
Return on assets 63.9% 7.8% 7.2% 6.6% 5.8%
Financial autonomy 65.4% 88.2% 89.7% 89.7% 90.3%
Indebtness capacity #REF! #REF! #REF! #REF! #REF!
Solvability" #REF! #REF! #REF! #REF! #REF!
General liquidity #REF! #REF! #REF! #REF! #REF!
Gross margin 100.0% 100.0% 100.0% 100.0% 100.0%
Break even point (Euros) 434,153 582,076 609,889 618,123 788,817
Economical safety margin 5007.9% 402.7% 379.8% 373.4% 270.9%
Average inventory turnover (days) 1 1 1 1 1
Average collection time (days) 1 1 1 1 1
Average inventories payment time (days) 0 0 0 0 0
Cash cycle (days) 2 2 2 2 2
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Quick Navigation E Output
Income Statement Un: Eur
Year 1 Year 2 Year 3 Year 4 Year 5
Costs 7,235,505 1,452,344 1,470,408 1,475,961 1,583,580Cost of Goods Sold And Raw Materials 0 0 0 0 0
Outsourced Supplies and Services 404,568 294,648 294,648 294,648 294,648
Labour costs 309,100 492,492 517,505 527,207 682,760
Other Costs 6,521,837 665,204 658,255 654,106 606,172
Revenues 22,176,000 2,926,000 2,926,000 2,926,000 2,926,000
Sales of Products and Goods 22,176,000 2,926,000 2,926,000 2,926,000 2,926,000
Sales of Services 0 0 0 0 0
Other Sales 0 0 0 0 0
EBIT 21,345,199 2,107,891 2,082,879 2,075,474 1,921,969
NET PROFIT 14,940,495 1,473,656 1,455,592 1,450,039 1,342,420
Balance Sheet Un: EurYear 1 Year 2 Year 3 Year 4 Year 5
ASSETS 23,379,013 19,009,737 20,313,074 21,913,610 23,259,907
TOTAL ASSETS 23,379,013 19,009,737 20,313,074 21,913,610 23,259,907
Equity 15,286,495 16,760,152 18,215,744 19,665,783 21,008,202
Liabilities #REF! #REF! #REF! #REF! #REF!
TOTAL LIABILITIES + EQUITY #REF! #REF! #REF! #REF! #REF!
Investment Plan Un: Eur
Year 1 Year 2 Year 3 Year 4 Year 5
Tangible Fixed Assets 477,300 0 0 0 0
Intangible Assets 84,700 0 0 0 0
TOTAL INVESTMENT 562,000 0 0 0 0
Depreciation Un: Eur
Year 1 Year 2 Year 3 Year 4 Year 5
Tangible Fixed Assets 13,749 13,749 13,749 13,749 11,700
Intangible Assets 2,297 2,297 2,297 0 0
TOTAL DEPRECIATION 16,046 16,046 16,046 13,749 11,700
Financing Plan Un: Eur
Year 1 Year 2 Year 3 Year 4 Year 5
Own Capital 226,000 0 0 0 0
Medium/Long term Payables 430,000 10,000 10,000 10,000 10,000
Short term payables 430,000 10,000 10,000 10,000 10,000
TOTAL FINANCING 1,086,000 20,000 20,000 20,000 20,000
Treasury budget Un: Eur
Year 1 Year 2 Year 3 Year 4 Year 5
Total income 23,642,688 3,059,062 3,004,520 3,004,520 3,004,520
Total disboursements 1,623,863 7,342,827 1,520,214 1,525,313 1,681,600
Cashflow 22,018,825 -4,283,766 1,484,306 1,479,207 1,322,920
Cash at beginning of period 0 22,018,825 17,735,059 19,219,365 20,698,572
CASH AT END OF PERIOD 22,018,825 17,735,059 19,219,365 20,698,572 22,021,492
Project Profitability Analysis
Capital opportunity cost (rate)
Net present value
Internal Profitability (Rate)
Payback Period N Years: #REF! N Months: #REF!
Ratios
Year 1 Year 2 Year 3 Year 4 Year 5
Return on sales =marge operationelle =Bce Oprt/CA=ope inco 67.4% 50.4% 49.7% 49.6% 45.9%
Return on assets 63.9% 7.8% 7.2% 6.6% 5.8%
Financial autonomy 65.4% 88.2% 89.7% 89.7% 90.3%
Break even point (Euros) 434,153 582,076 609,889 618,123 788,817
1%
#REF!
#VALUE!
Assumptions
Auxiliary Calculations
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