BUSINESS PLAN

MULETA DINKA WHOLESALE C

ANNUAL BUSINESS PLAN REFERANCE TO P

NO Business Category Description Measurement

8mm reinforcing bar Balde

10mm reinforcing bar Balde
12mm reinforcing bar Balde
Conistruction Materials 14mm reinforcing bar Balde
1 (Reinforcement Bar & 16mm reinforcing bar Balde
Cement) Wholesale Trade 20mm reinforcing bar Balde
24mm reinforcing bar Balde
Cement-National Quintals
Cement-Masobo Quintals
TOTAL

SUMMERY
Total Sales Reveneue/Year
Total Purchase Cost /Year
Gross Profit
Gross Profit in %

Abdela Yemam Integrated business cost of pu

S.no. Item business over the coming five years (20
2024/25 2025/26
Purchase of Construction
1 63,810,000.00 76,572,000.00
Materials (for sale & use)
Revenue Projection from:
1 Sales construction materials 56,829,093.75 68,194,912.50
2 Rental construction machinery 14,400,000.00 15,840,000.00
3 Construction Service 42,366,585.94 50,839,903.13
Total Sales 113,595,679.69 134,874,815.63
3.00 Gross Profit #REF! #REF!
47,357,578.13
13,200,000.00
35,305,488.28
95,863,066.41
 BUSINESS PLAN
LETA DINKA WHOLESALE CONSTRUCTION MATERIAL
LAN REFERANCE TO PURCHASE AND SALE FOR THE YEAR 2024

Average Total Purchase Total Sales

Quantity/Year Selling price
Purchase price Cost /Year Reveneue/Year

40 245,000.00 9,800,000.00 294,000.00 11,760,000.00

40 240,000.00 9,600,000.00 288,000.00 11,520,000.00
30 240,000.00 7,200,000.00 288,000.00 8,640,000.00
30 234,000.00 7,020,000.00 280,800.00 8,424,000.00
30 235,000.00 7,050,000.00 282,000.00 8,460,000.00
20 232,000.00 4,640,000.00 278,400.00 5,568,000.00
20 230,000.00 4,600,000.00 276,000.00 5,520,000.00
5,000 1,480.00 7,400,000.00 1,776.00 8,880,000.00
5,000 1,300.00 6,500,000.00 1,560.00 7,800,000.00
10,210 63,810,000.00 76,572,000.00
71,036,367.19

SUMMERY
76,572,000.00
63,810,000.00
12,762,000.00
0.166666666666667 13,289,000.00

63,283,000.00

d business cost of purchase and sales plan from all Total

coming five years (2024/25 to 2028/29 G.C)
4.76
2026/27 2027/28 2028/29
91,886,400.00 110,263,680.00 132,316,416.00

81,833,895.00 98,200,674.00 117,840,808.80

17,424,000.00 19,166,400.00 21,083,040.00
61,007,883.75 73,209,460.50 87,851,352.60
160,265,778.75 190,576,534.50 226,775,201.40 826,088,009.96
#REF! #REF! #REF!
 99,195,679.69 66,646,567.97 67,125,030.47
0.643273983312813 3,356,251.52

64,528,238.67 0.84
2,596,791.80
Gross Profit
285000
1,960,000.00 293,900 285000
1,920,000.00 288,000 280000
1,440,000.00 35 280000 11500
1,404,000.00 35 274000
1,410,000.00 35 275000
928,000.00 23 272000
920,000.00 23 270000
1,480,000.00 5,750 41480 8 565 230 baldi 245000
1,300,000.00 5,750 41300 10 240000
12,762,000.00

210.00
15000
Vehicles

Quant
S.No Vehicle Description Measurement ity Unit Cost
1 Trucker No 6
2 Dolphin No 1
3 Pickup-Revolution No 1
Total
Total Cost
0.00
0.00
0.00
0.00
Office and Store Furniture and Equipment
EXISTING

S. No Item Unit Estmated cost

1 Building 1 20,183,349.00
Total 20,183,349.00

No Description Unit Quantity Unit cost

1 Water tank truck (Bote) No 6 2,550,000.00
2 Other car No 2 2,500,000.00
3 Other Machinery No lump 1,436,717.28
4 Building No 3 12,796,328.13
Total

No Description Unit Quantity Unit. Cost

1 Manager Table No 3.00 10,500.00
2 Manager chair No 5.00 6,500.00
3 Table No 3.00 4,500.00
4 Chair No 6.00 2,500.00
5 Shelf No 2.00 10,000.00
6 Computers No 2.00 28,125.00
7 Printer No 2.00 30,000.00
8 Construction tools lump sum 478,150.00
Total
Total cost
15,300,000.00
5,000,000.00
1,436,717.28
38,388,984.38
60,125,701.66

T. cost
31,500.00
32,500.00
13,500.00
15,000.00
20,000.00
56,250.00
60,000.00
478,150.00
706,900.00
Office and Store Furniture and Equipment

Units
S. No Item Unit Unit cost Total
1 Desk top computer Pcs 2 15,000.00 30,000.00
2 Laptop computer Pcs 2 25,000.00 50,000.00
3 Printer Pcs 1 20,000.00 20,000.00
4 Shelves Pcs 1 8,000.00 8,000.00
6 Managerial chairs Pcs 1 6,500.00 6,500.00
7 Secretarial chair Pcs 1 2,500.00 2,500.00
8 Guest chair Pcs 6 4,000.00 24,000.00
9 Guest table Pcs 3 5,000.00 15,000.00
10 Computer table Pcs 3 4,000.00 12,000.00
11 Leather bag Pcs 1 450.00 450.00
Café Furniture and
12 Equipment Lump sum Pcs 60,000.00
Total estimated office equipment cost 228,450.00
 Human Power Requirement
Monthly Gross Annual Gross
S.No Position NO Salary/Employee salary
1 General Manager 1 6,800.00 81,600.00
2 Finance and Administration Head 1 6,500.00 78,000.00
3 Marketing Manager 1 5,800.00 69,600.00
4 Purchaser 1 5,500.00 66,000.00
5 Sales Representative 1 5,780.00 69,360.00
6 sales personnel 1 4,000.00 48,000.00
7 Accountant 1 4,500.00 54,000.00
8 Cashier 1 4,400.00 52,800.00
9 Store man 1 4,300.00 51,600.00
10 Drivers 1 4,500.00 54,000.00
11 Guards 2 2,100.00 50,400.00
Sub-total 11 675,360.00
Pension Contribution (11%) 74,289.60
Other Benefits (5%) 33,768.00
Total Human Resource Requirement Cost 11 783,417.60

S.No Position No Educational

Level Experience
1 General Manager 1 BA Degree 10 years
2 Marketing Manager 1 BA Degree 6 years
3 Finance and Administration Head 1 BA Degree 4 years
6 Driver (Machinery Rent) 8 Licensed 6 years
7 Store keeper 2 Level 4 & above 4 years
8 Accountant 1 Level 4 & above 4 years
9 Cashier 1 Level 4 & above 4 years
10 Marketing and Sales Specialist 4 Level 4 & above 5 years
11 Technical Staff 7 Level 4 & above 6 years
12 Cleaner 2 grade 8 & above 5 years
13 Guard 2 grade 8 & above 6 years
Sub-Total per month 30
Pension contributions (11%)
Employee Benefit 10%
Daily Laborers for construction works 100 300 per day work for 26 day per months
Grand Total for a year 130
 9,520.00
9,100.00
8,120.00
7,700.00
8,092.00
5,600.00
6,300.00
6,160.00
6,020.00
6,300.00
2,940.00

Total
Total Annual
Salary scale Monthly
salary
Salary
10,000.00 10,000.00 120,000.00 80,500.00
6,000.00 6,000.00 72,000.00 966,000.00
6,000.00 6,000.00 72,000.00
8,000.00 64,000.00 768,000.00
3,000.00 6,000.00 72,000.00
4,000.00 4,000.00 48,000.00
3,500.00 3,500.00 42,000.00
4,000.00 16,000.00 192,000.00
3,000.00 21,000.00 252,000.00
2,000.00 4,000.00 48,000.00
2,000.00 4,000.00 48,000.00
144,500.00 1,734,000.00
15,895.00 190,740.00
14,450.00 173,400.00
day per months 780,000.00 9,360,000.00
954,845.00 11,458,140.00

11,458,140.00
 Utitlities
unit of Requirement Total Cost
No. description measurement (Annual) Unit Price (Birr)
1 Electricity kWh 30,200 KWH Birr 1.5 /KWH 45,300
2 Water m3 100 m3 Birr 10 /m3 1,000
Internet , website and Hour 200 hrs 30 birr pe hour 6,000
3 Telephone
Total 52,300.00
30200 1.5 45300
 Operating Expense
No Description Total Cost in Birr Salary Expense
1 Transportation Expense 1,914,300.00 2,297,160.00
2 Loading unloading Expense 1,276,200.00 1,531,440.00
3 Storage & commission 638,100.00 765,720.00
4 Salary & Wage Expense 11,267,400.00 13,520,880.00
5 Pension Contribution 190,740.00 228,888.00
6 Fuel & Lubricant Expense 2,448,000.00 2,692,800.00
7 Utility Expense 90,215.13 108,258.15
8 Insurance Expense 186,779.25 224,135.10
9 Perdiem & Travel Expense 4,506,960.00 5,408,352.00
10 Repair & maintenance Expense 2,007,390.00 2,208,129.00
11 Supply & Stationery Expense 2,348,200.00 2,817,840.00
12 Other Expenses 1,351,250.00 1,553,937.50
13 Depreciation Expense 4,201,968.45 4,201,968.45
TOTAL 32,427,502.82 37,559,508.20

Working Capital Requirment

No Description 2024/25 2025/26
1 Purchase of Construction Material 63,810,000.00 76,572,000.00
2 Transportation Expense 1,914,300.00 2,297,160.00
3 Loading unloading Expense 1,276,200.00 1,531,440.00
4 Storage & commission 638,100.00 765,720.00
5 Salary & Wage Expense 11,267,400.00 13,520,880.00
6 Pension Contribution 190,740.00 228,888.00
7 Fuel & Lubricant Expense 2,448,000.00 2,692,800.00
8 Utility Expense 90,215.13 108,258.15
9 Insurance Expense 186,779.25 224,135.10
10 Perdiem & Travel Expense 4,506,960.00 5,408,352.00
11 Repair & maintenance Expense 2,007,390.00 2,208,129.00
12 Supply & Stationery Expense 2,348,200.00 2,817,840.00
13 Other Expenses 1,351,250.00 1,553,937.50
TOTAL 92,035,534.38 109,929,539.75
TOTAL 143,287,079.50

0.33
 1059919
2,756,592.00 3,307,910.40 3,969,492.48
1,837,728.00 2,205,273.60 2,646,328.32
918,864.00 1,102,636.80 1,323,164.16
16,225,056.00 19,470,067.20 23,364,080.64
274,665.60 329,598.72 395,518.46
2,962,080.00 3,258,288.00 3,584,116.80
129,909.78 155,891.74 187,070.08
268,962.12 322,754.54 387,305.45
6,490,022.40 7,788,026.88 9,345,632.26
2,428,941.90 2,671,836.09 2,939,019.70
3,381,408.00 4,057,689.60 4,869,227.52
1,787,028.12 2,055,082.34 2,363,344.70
4,201,968.45 4,201,968.45 4,201,968.45
43,663,226.37 50,927,024.36 59,576,269.02

2026/27 2027/28 2028/29

91,886,400.00 110,263,680.00 132,316,416.00
2,756,592.00 3,307,910.40 3,969,492.48 -
1,837,728.00 2,205,273.60 2,646,328.32 -
918,864.00 1,102,636.80 1,323,164.16 -
16,225,056.00 19,470,067.20 23,364,080.64 28,036,896.77
274,665.60 329,598.72 395,518.46 474,622.16
2,962,080.00 3,258,288.00 3,584,116.80 -
129,909.78 155,891.74 187,070.08 224,484.10
268,962.12 322,754.54 387,305.45 464,766.54
6,490,022.40 7,788,026.88 9,345,632.26 11,214,758.71
2,428,941.90 2,671,836.09 2,939,019.70 3,232,921.67
3,381,408.00 4,057,689.60 4,869,227.52 5,843,073.02
1,787,028.12 2,055,082.34 2,363,344.70 2,717,846.40
131,347,657.93 156,988,735.91 187,690,716.57 187,690,716.57
170,808,915.85 203,713,791.83 243,065,017.14 239,900,085.94

62,035,534.38
Office and Store Furniture and Equipment
EXISTING
S. No Item Unit Estmated cost
1 Water tank truck (Bote) 6 15,300,000.00
2 Other car 2 5,000,000.00
3 Other Machinery lump sum 1,436,717.28
4 Building 3 38,388,984.38
5 Office & Construction Equipments lump sum 650,650.00
Computers 2 56,250.00
Total 60,832,601.66

60,832,601.65

4,201,968.45
Depreciation cost
1,530,000.00
500,000.00
143,671.73
1,919,449.22
97,597.50
11,250.00
4,201,968.45

3,851,804.41

3851804.4090625
Loan Repayment Schedule:

Principal Interest
Year Disbursement Principal Loan
Repayment Payment
1 5,000,000.00 5,000,000 1,488,881.78 575,000
2 - 3,511,118 1,660,103.18 403,779
3 1,851,015 1,851,015.05 212,867
Total 5,000,000 1,191,645

periodic
semiannual Balance of Loan Balanece
Year Amortization
Period at the begenning (Principal)
(Principal)
period-1 30,000,000.00 30,000,000.00 2,145,818.79
1 period-2 27,854,181.21 2,301,390.65
period-1 25,552,790.56 2,468,241.47
2 period-2 23,084,549.08 2,647,188.98
period-1 20,437,360.10 2,839,110.18
3 period-2 17,598,249.92 3,044,945.67
period-1 14,553,304.25 3,265,704.23
4 period-2 11,287,600.02 3,502,467.79
period-1 7,785,132.23 3,756,396.70
5 period-2 4,028,735.52 4,028,735.52
Total 30,000,000.00
 Total Loan
Total Repayment Ending Balance
Repayment
2,063,881.78 3,511,118 6,191,645
2,063,881.78 1,851,015
2,063,881.78 -

periodic Total Periodic

Ending balance of
Amortization loan
loan (Principal)
(Interest) Amorization interest principal
2,175,000.00 4,320,818.79 27,854,181.21 4,194,428.14
2,019,428.14 4,320,818.79 25,552,790.56 3,526,207.12
1,852,577.32 4,320,818.79 23,084,549.08 2,757,581.73
1,673,629.81 4,320,818.79 20,437,360.10
1,481,708.61 4,320,818.79 17,598,249.92
1,275,873.12 4,320,818.79 14,553,304.25
1,055,114.56 4,320,818.79 11,287,600.02
818,351.00 4,320,818.79 7,785,132.23
564,422.09 4,320,818.79 4,028,735.52
292,083.33 4,320,818.79 (0.00)
13,208,187.96 43,208,187.90
Preojected Income Statement

Discription 2024/25 2025/26 2026/27

Sales -Revenue 113,595,679.69 134,874,815.63 160,265,778.75
Total Sales 113,595,679.69 134,874,815.63 160,265,778.75
Less: Cost of Goods Sold & Used
Beginning Inventory 3,315,030.47 3,356,251.52 3,996,412.58
Purchases 63,810,000.00 76,572,000.00 91,886,400.00
Available for sales & use 67,125,030.47 79,928,251.52 95,882,812.58
Ending Inventory 3,356,251.52 3,996,412.58 4,794,140.63
Less: Cost of Goods Sold & Used 63,768,778.95 75,931,838.95 91,088,671.95
Gross profit 49,826,900.74 58,942,976.68 69,177,106.80
Less: Operating Expence
Transportation Expense 1,914,300.00 2,297,160.00 2,756,592.00
Loading unloading Expense 1,276,200.00 1,531,440.00 1,837,728.00
Storage & commission 638,100.00 765,720.00 918,864.00
Salary & Wage Expense 11,267,400.00 13,520,880.00 16,225,056.00
Pension Contribution 190,740.00 228,888.00 274,665.60
Fuel & Lubricant Expense 2,448,000.00 2,692,800.00 2,962,080.00
Utility Expense 90,215.13 108,258.15 129,909.78
Insurance Expense 186,779.25 224,135.10 268,962.12
Perdiem & Travel Expense 4,506,960.00 5,408,352.00 6,490,022.40
Repair & maintenance Expense 2,007,390.00 2,208,129.00 2,428,941.90
Supply & Stationery Expense 2,348,200.00 2,817,840.00 3,381,408.00
Other Expenses 1,351,250.00 1,553,937.50 1,787,028.12
Depreciation Expense 4,201,968.45 5,591,968.45 5,654,718.45
Total Operating Expense 32,427,502.82 38,949,508.20 45,115,976.37
Net Income Before Interest &Tax 17,399,397.92 19,993,468.48 24,061,130.43
Interest Expense 4,194,428.14 3,526,207.12 2,757,581.73
Net Income Before Tax 13,204,969.78 16,467,261.36 21,303,548.70
Less : Tax 6,071,789.27 6,979,713.97 8,403,395.65
Net Income After Tax 11,327,608.65 13,013,754.51 15,657,734.78

21,279,135.94 25,390,963.13

0.19 0.19

719,151,578.38 (605,555,898.69)

(5.33)
 2027/28 2028/29
190,576,534.50 226,775,201.40
190,576,534.50 226,775,201.40

4,794,140.63 5,752,891.03
110,263,680.00 132,316,416.00
115,057,820.63 138,069,307.03
5,752,891.03 6,903,465.35
109,304,929.60 131,165,841.68
81,271,604.90 95,609,359.72 0.0525975791 0.05219157 0.05217465 0.05217394 0.05217391

3,307,910.40 3,969,492.48
2,205,273.60 2,646,328.32
1,102,636.80 1,323,164.16
19,470,067.20 23,364,080.64
329,598.72 395,518.46
3,258,288.00 3,584,116.80
155,891.74 187,070.08
322,754.54 387,305.45
7,788,026.88 9,345,632.26
2,671,836.09 2,939,019.70
4,057,689.60 4,869,227.52
2,055,082.34 2,363,344.70
5,730,018.45 5,946,882.45
52,455,074.36 61,321,183.02
28,816,530.54 34,288,176.70
1,873,465.56 856,505.41 13,208,187.96
26,943,064.98 33,431,671.29
10,067,785.69 11,982,861.85 43,505,546.43 8,701,109.29
18,748,744.85 22,305,314.86

#REF!
 Description Year 0 Year 1 Year 2
Cash Flow from operating activities
Adjusted to reconcile net income to net cash provided
by operating activity 11,327,608.65 13,013,754.51
Depreciation expence 4,201,968.45 5,591,968.45
Tax payable 6,071,789.27 6,979,713.97
Total adjusted 10,273,757.72 12,571,682.42
Net cash provided by operating 21,601,366.37 25,585,436.93
Cash flow from investing activities
Used for building(other building) - -
Net cash used in investing - -
Cash inflow from financing activitites 5,000,000 -
Cash outflow from financing activities 0 737,074.50 849,903.39
Net cash flow from Finaancing Activities 5,000,000 (737,074.50) (849,903.39)
Net increase(decrease) in cash 5,000,000 20,864,291.87 24,735,533.54

Year of Operation
Cash flows from operating activities
2024/25 2025/26 2026/27
Cash Received From
Sales of Construction Materials 56,829,093.75 68,194,912.50 81,833,895.00
Other Operating Income 56,766,585.94 66,679,903.13 78,431,883.75
Total Cash Inflow 113,595,679.69 134,874,815.63 160,265,778.75
Cash Payment For
Purchase of Construction Materials 63,810,000.00 76,572,000.00 91,886,400.00
Operation Expense 28,225,534.38 33,357,539.75 39,461,257.93
Interest 4,194,428.14 3,526,207.12 2,757,581.73
Taxes 6,071,789.27 6,979,713.97 8,403,395.65
Total Cash Outflow 102,301,751.78 120,435,460.84 142,508,635.30
Net cash from operating activities 11,293,927.90 14,439,354.78 17,757,143.45
Cash flows from investing activities
Acquisition of investment security
Proceed from disposal of investment security
Purchase of property, plant and equipment (13,900,000.00) (1,255,000.00) (1,506,000.00)
Net cash used in investing activities (13,900,000.00) (1,255,000.00) (1,506,000.00)
Cash flows from financing activities
Payment of borrowing (10,292,013.48) (5,115,430.46) (5,884,055.85)
Receipt of borrwoing 30,000,000.00
(Owner Withdrawal) Additional Investment (3,388,178.37) (4,331,806.43) (5,327,143.03)
Net cash used in financing activities 16,319,808.15 (9,447,236.89) (11,211,198.89)
Net increase (decrease) in cash and cash equiva 13,713,736.05 3,737,117.89 5,039,944.56
Cash and cash equivalents at start of year 5,862,715.03 19,576,451.08 23,313,568.97
Cash and cash equivalents at end of year 19,576,451.08 23,313,568.97 28,353,513.53
 Year 3 Year 4 Year 5

15,657,734.78 18,748,744.85 22,305,314.86

5,654,718.45 5,730,018.45 5,946,882.45
8,403,395.65 10,067,785.69 11,982,861.85
14,058,114.10 15,797,804.14 17,929,744.29
29,715,848.88 34,546,548.99 40,235,059.15

- - -
- - -

980,003.74 1,130,019.42 1,302,998.95

(980,003.74) (1,130,019.42) (1,302,998.95)
28,735,845.14 33,416,529.57 38,932,060.20

f Operation
2027/28 2028/29

98,200,674.00 117,840,808.80
92,375,860.50 108,934,392.60
190,576,534.50 226,775,201.40

110,263,680.00 132,316,416.00
46,725,055.91 55,374,300.57
1,873,465.56 856,505.41
10,067,785.69 11,982,861.85
168,929,987.16 200,530,083.83
21,646,547.34 26,245,117.57

(1,807,200.00) (2,168,640.00)
(1,807,200.00) (2,168,640.00)

(6,768,172.02) (7,785,132.23) (35,844,804.04)

(6,493,964.20) (7,873,535.27) 5,844,804.04

(13,262,136.22) (15,658,667.50)
6,577,211.12 8,417,810.07
28,353,513.53 34,930,724.65
34,930,724.65 43,348,534.72
 Balance of Loan periodic loan periodic Loan
Quarter
Year at the Principal Amortization Amortization
Period
begenning (Principal) (Interest)

1 5,000,000.00 5,000,000.00 174,546.23 181,250.00

2 4,825,453.77 180,873.53 174,922.70
3 4,644,580.24 187,430.20 168,366.03
1 4 4,457,150.04 194,224.54 161,571.69
5 4,262,925.50 201,265.18 154,531.05
6 4,061,660.32 208,561.04 147,235.19
7 3,853,099.28 216,121.38 139,674.85
2 8 3,636,977.90 223,955.78 131,840.45
9 3,413,022.12 232,074.18 123,722.05
10 3,180,947.94 240,486.87 115,309.36
11 2,940,461.07 249,204.52 106,591.71
3 12 2,691,256.55 258,238.18 97,558.05
13 2,433,018.37 267,599.31 88,196.92
14 2,165,419.06 277,299.79 78,496.44
15 1,888,119.27 287,351.91 68,444.32
4 16 1,600,767.36 297,768.41 58,027.82
17 1,302,998.95 308,562.52 47,233.71
18 994,436.43 319,747.91 36,048.32
19 674,688.52 331,338.77 24,457.46
5 20 343,349.75 343,349.75 12,446.48
Total 5,000,000.00 2,115,924.60
Total Periodic Ending balance
loan of loan
Amorization (Principal) Annual Principal
Annual Inerest payment
355,796.23 4,825,453.77 686,110.42 737,074.50 1,423,184.92
355,796.23 4,644,580.24 573,281.53 849,903.39 1,423,184.92
355,796.23 4,457,150.04 443,181.18 980,003.74 1,423,184.92
355,796.23 4,262,925.50 293,165.50 1,130,019.42
355,796.23 4,061,660.32 120,185.97 1,302,998.95
355,796.23 3,853,099.28 2,115,924.60 5,000,000.00
355,796.23 3,636,977.90
355,796.23 3,413,022.12
355,796.23 3,180,947.94
355,796.23 2,940,461.07
355,796.23 2,691,256.55
355,796.23 2,433,018.37
355,796.23 2,165,419.06
355,796.23 1,888,119.27
355,796.23 1,600,767.36
355,796.23 1,302,998.95
355,796.23 994,436.43
355,796.23 674,688.52
355,796.23 343,349.75
355,796.23 0.00
 Table 26: Projected Balance Sheet
ABDELA YIMAM INTEGRATED BUSINESS
STATEMENT OF FINANCIAL POSITION
AS OF JUNE 30, 2025 TO 2029
Year JUNE 30 2025 JUNE 30 2026 JUNE 30 2027 JUNE 30 2028
Current Asset:
Cash 19,576,451.08 23,313,568.97 28,353,513.53 34,930,724.65
Inventory 3,356,251.52 3,996,412.58 4,794,140.63 5,752,891.03
Total Current Assets 22,932,702.60 27,309,981.55 33,147,654.16 40,683,615.68
Fixed Asset:
Total Fixed Asset Values 56,589,657.74 52,252,689.30 48,103,970.85 44,181,152.40
Total Assets 79,522,360.34 79,562,670.84 81,251,625.01 84,864,768.08
Liability and Capital:
Bank Loan 35,844,804.04 25,552,790.56 20,437,360.10 14,553,304.25
Repayment (10,292,013.48) (5,115,430.46) (5,884,055.85) (6,768,172.02)
Net Loan Liability 25,552,790.56 20,437,360.10 14,553,304.25 7,785,132.23
Current income tax Payable 6,071,789.27 6,979,713.97 8,403,395.65 10,067,785.69
Total Liability 31,624,579.83 27,417,074.07 22,956,699.90 17,852,917.92
Capital:
Partners Capital 5,000,000.00 5,000,000.00 5,000,000.00 5,000,000.00
Retained Earning 42,897,780.52 47,145,596.77 53,294,925.11 62,011,850.16
Total Capital 47,897,780.52 52,145,596.77 58,294,925.11 67,011,850.16
Total Liability and Capital 79,522,360.34 79,562,670.84 81,251,625.01 84,864,768.08
JUNE 30 2029

43,348,534.72
6,903,465.35
50,252,000.07

40,402,909.96
90,654,910.02 13940975.4690625

7,785,132.23
(7,785,132.23) (35,844,804.04)
(0.00)
11,982,861.85
11,982,861.85

5,000,000.00
73,672,048.18
78,672,048.18
90,654,910.02
Year Cash Flow PVF Total PVCF CPVCF CCF
0 92,035,534.38 1.968011 46,765,771.66
1 19,576,451.08 1.145 17,097,337.19 17,097,337.19 19,576,451.08
2 23,313,568.97 1.311025 17,782,703.59 34,880,040.77 42,890,020.05
3 28,353,513.53 1.501124 18,888,193.52 53,768,234.30 71,243,533.58
4 34,930,724.65 1.718787 20,322,898.52 74,091,132.82 106,174,258.22
5 43,348,534.72 1.968011 22,026,575.83 96,117,708.64 149,522,792.94
149,522,792.94 96,117,708.64
NPV 4,082,174.27
PBP 3 Years and 7 months
DPP 4 Years and 10 month
BCR 1.04
IRR 16%
NBCR 0.09
 17,944,401.56 20,792,000.80 1.165 16,803,820.67
0.81467050079725 0.5952353123785 1.357225 17,177,379.56
0.83333333333333 0.5833333333333 1.581167 17,932,015.59
1.810639 19,291,928.26
38,267,300.08 2.100342 20,638,801.58
1.88296467856736 91,843,945.65
0.8333333333333 191,588.72
(14,138,723.85)
-0.4047646876215
0.08333333333333