Project Implementation Cost Schedule

RM RM
A. Capital Expenditure
Manchinery and equipment 239,330.00
Furniture and fixtures 2,880.00
Renovation cost 5,000.00
Electric wiring 2,500.00
Piping and plumbing 1,500.00
Signboard 3,000.00 254,210.00

B. Working Capital (2 months)

Marketing 200.00
Operations 19,240.00
Administration 12,566.00 32,006.00

C. Other Expenditure
Business License/Permint 1,500.00
Business registration 1,000.00
Insurance 3,500.00
Grand Opening 5,000.00 11,000.00
Deposits
Rent 4,500.00
Utilities 1,000.00 5,500.00

Grand-total 302,716.00

D. Add: Contigency cost (10%) 30,271.60

TOTAL PROJECT IMPLEMENTATION COST 332,987.60

Sources of Financing Schedule

RM RM
A. Equity contibutions
Cash 200,000.00

B. External sources
Term loan 140,000.00

C. Other sources 0.00

TOTAL SOURCES OF FINANCING 340,000.00

ADMINISTRATION BUDGET
Items Fixed Asset (RM) Monthly Expenses (RM) Other Expenses (RM)

Furniture & Fittings 1410

Renovation 2000

Salary (EPF & SOCSO) 6233

Office Supplies 50

Business Registration 1000

Business Licence/Permit 1500

Insurance 3500

Total 3410 6283 6000

3.6 SALE FORECAST

Month / Year Sales (RM)
Jan-19 50,000
Feb-19 80,000
Mar-19 80,000
Apr-19 80,000
May-19 90,000
Jun-19 90,000
Jul-19 90,000
Aug-19 80,000
Sep-19 80,000
Oct-19 100,000
Nov-19 100,000
Dec-19 100,000
Year 1 (2019) 1,020,000

Year 2 (2020) : +10% 1,122,000

Year 3 (2021) : +20% 1,224,000
 Items Fixed assets (RM)
Fixed asset:
Signboard 3,000
Working capital:
Salary/EPF/SOCSO
- Marketing manager
- Promotion (Flyers, banners, bunting)
Others:
Grand opening (free service for wash
Total (RM) 3,000

furniture 2,880.00

renovation 5,000.00

OTHER EXPENDITURE

utilities 5,000.00
 Working capital (RM) Other expenses (RM) 4.8 OPERATIONS BUDGET
ITEM
Machine and equipment
Furniture and Fittings
Shop renovation
1,529.50 Piping and plumbing
100 Electric wiring
Raw materials
5,000 Wages + EPF + SOCSO
1,629.50 5,000 Utilities
Shop rent
Maintenance
Deposit for rent

9,620.00 Deposit for utilities

9620 Total

overhead 8,100.00 60000

deposits 5,500.00
raw 1 year 18240
97200
115440
 OTHER
FIXED MONTHLY
EXPENSE
ASSET EXPENSES
S
239,330.00
1,470.00
3,000.00
1,500.00
2,500.00
1,520.00
1,529.50
5,000.00
2,800.00
300.00
4,500.00
1,000.00

247,800.00 11,149.50 5,500.00

Sources of Financing Schedule

RM RM
A. Equity contibutions
Cash 200,000.00

B. External sources
Term loan 140,000.00

C. Other sources 0.00

TOTAL SOURCES OF FINANCING 340,000.00

PRO FORMA CASH FLOW STATEMENT

Pre-operation Jan Feb Mar April May June July Aug Sept Oct Nov Dec Year 1
A. Cash inflow:
Equity-Cash 200,000.00 200,000.00
Term Loan 140,000.00 140,000.00
Cash Sales 50,000.00 80,000.00 80,000.00 80,000.00 90,000.00 90,000.00 90,000.00 80,000.00 80,000.00 100,000.00 100,000.00 100,000.00 1,020,000.00
B. Total Cash inflow: 340,000.00 50,000.00 80,000.00 80,000.00 80,000.00 90,000.00 90,000.00 90,000.00 80,000.00 80,000.00 100,000.00 100,000.00 100,000.00 1,360,000.00
C. Cash outflow:
Marketing Expenditure:
Promotion 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 1,200.00
Operations Expenditure:
Raw Materials 1,520.00 2,500.00 2,500.00 2,500.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 4,000.00 3,500.00 3,500.00 35,020.00
Operations Overheads 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 97,200.00
Administrative Expenditure:
Salaries and Wages 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 65,040.00
EPF and SOCSO 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 9,756.00
Office Supplies 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 600.00
Loan Repayment:
Principal 3,306.14 3,336.11 3,366.36 3,396.88 3,427.68 3,458.76 3,490.12 3,521.76 3,553.69 3,585.91 3,618.42 3,651.23 41,713.06
Interest 1,269.33 1,239.36 1,209.11 1,178.59 1,147.79 1,116.71 1,085.35 1,053.71 1,021.78 989.56 957.05 924.24 13,192.58
Capital Expenditure:
Machinery and Equipment 239,330.00 239,330.00
Furniture and Features 2,880.00 2,880.00
Renovation 5,000.00 5,000.00
Piping and plumbing 1,500.00 1,500.00
Electric wiring 2,500.00 2,500.00
Pre-operating Expenditure
Business Registration 1,000.00 1,000.00
Business Licence/Permit 1,500.00 1,500.00
Other Expenditure:
Deposits 5,500.00 5,500.00
Insurance 3,500.00 3,500.00
Grand Opening 5,000.00 5,000.00
D. Total Cash outflow: 267,710.00 20,578.47 21,558.47 21,558.47 21,558.47 22,058.47 22,058.47 22,058.47 22,058.47 22,058.47 23,058.47 22,558.47 22,558.47 531,431.64
E. Cash Surplas (Deficit) 72,290.00 29,421.53 58,441.53 58,441.53 58,441.53 67,941.53 67,941.53 67,941.53 57,941.53 57,941.53 76,941.53 77,441.53 77,441.53 828,568.36
F. Beginning Cash Balance 0.00 72,290.00 101,711.53 160,153.06 218,594.59 277,036.12 344,977.65 412,919.18 480,860.71 538,802.24 596,743.77 673,685.30 751,126.83 0.00
G. Ending Cash Balance 72,290.00 101,711.53 160,153.06 218,594.59 277,036.12 344,977.65 412,919.18 480,860.71 538,802.24 596,743.77 673,685.30 751,126.83 828,568.36 828,568.36

PRO FORMA CASH FLOW STATEMENT

Pre-operation Jan Feb Mar April May June July Aug Sept Oct Nov Dec Year 1
A. Cash inflow:
Equity-Cash 200,000.00 200,000.00
Term Loan 140,000.00 140,000.00
Cash Sales 50,000.00 80,000.00 80,000.00 80,000.00 90,000.00 90,000.00 90,000.00 80,000.00 80,000.00 100,000.00 100,000.00 100,000.00 1,020,000.00
B. Total Cash inflow 340,000.00 50,000.00 80,000.00 80,000.00 80,000.00 90,000.00 90,000.00 90,000.00 80,000.00 80,000.00 100,000.00 100,000.00 100,000.00 1,360,000.00
C. Cash outflow:
Marketing Expenditure:
Promotion 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 1,200.00
Operations Expenditure:
Raw Materials 1,520.00 2,500.00 2,500.00 2,500.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 4,000.00 3,500.00 3,500.00 35,020.00
Operations Overheads 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 8,100.00 97,200.00
Administrative Expenditure:
Salaries and Wages 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 5,420.00 65,040.00
EPF and SOCSO 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 813.00 9,756.00
Office Supplies 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 600.00
Loan Repayment:
Principal 3,306.14 3,336.11 3,366.36 3,396.88 3,427.68 3,458.76 3,490.12 3,521.76 3,553.69 3,585.91 3,618.42 3,651.23 41,713.06
Interest 1,269.33 1,239.36 1,209.11 1,178.59 1,147.79 1,116.71 1,085.35 1,053.71 1,021.78 989.56 957.05 924.24 13,192.58
Capital Expenditure:
Machinery and Eq 239,330.00 239,330.00
Furniture and Feat 2,880.00 2,880.00
Renovation 5,000.00 5,000.00
Piping and
1,500.00 1,500.00
plumbing
Electric wiring 2,500.00 2,500.00
Pre-operating Expenditure
Business Registrat 1,000.00 1,000.00
Business Licence/ 1,500.00 1,500.00
Other Expenditure:
Deposits 5,500.00 5,500.00
Insurance 3,500.00 3,500.00
Grand Opening 5,000.00 5,000.00
D. Total Cash outflo 267,710.00 20,578.47 21,558.47 21,558.47 21,558.47 22,058.47 22,058.47 22,058.47 22,058.47 22,058.47 23,058.47 22,558.47 22,558.47 531,431.64
E. Cash Surplas (Def 72,290.00 29,421.53 58,441.53 58,441.53 58,441.53 67,941.53 67,941.53 67,941.53 57,941.53 57,941.53 76,941.53 77,441.53 77,441.53 828,568.36
F. Beginning Cash B 0.00 72,290.00 101,711.53 160,153.06 218,594.59 277,036.12 344,977.65 412,919.18 480,860.71 538,802.24 596,743.77 673,685.30 751,126.83 0.00
G. Ending Cash Bal 72,290.00 101,711.53 160,153.06 218,594.59 277,036.12 344,977.65 412,919.18 480,860.71 538,802.24 596,743.77 673,685.30 751,126.83 828,568.36 828,568.36
Months Year 1 Year 2 Year 3
A. Cash inflow:
Equity-Cash 200,000.00 0.00 0.00
Term Loan 140,000.00 0.00 0.00
Cash Sales 1,020,000.00 1,122,000 1,224,000
B. Total Cash inflow: 1,360,000.00 1,122,000 1,224,000
C. Cash outflow:
Marketing Expenditure:
Promotion 1,200.00 1,200.00 1,200.00
Operations Expenditure:
Raw Materials 35,020.00 25,000.00 18,240.00
Operations Overheads 97,200.00 97,200.00 97,200.00
Administrative Expenditure:
Salaries and Wages 65,040.00 325,200.00 650,400.00
EPF and SOCSO 9,756.00 48,780.00 243,900.00
Office Supplies 600.00 600.00 600.00
Loan Repayment:
Principal 41,713.06 46,484.71 51,802.25
Interest 13,192.58 8,420.92 3,103.37
Capital Expenditure:
Machinery and Equipment 239,330.00 0.00 0.00
Furniture and Features 2,880.00 0.00 0.00
Renovation 5,000.00 0.00 0.00
Piping and plumbing 1,500.00 0.00 0.00
Electric wiring 2,500.00 0.00 0.00
Pre-operating Expenditure
Business Registration 1,000.00 0.00 0.00
Business Licence/Permit 1,500.00 1,500.00 1,500.00
Other Expenditure:
Deposits 5,500.00 0.00 0.00
Insurance 3,500.00 3,500.00 3,500.00
Grand Opening 5000 0.00 0.00
D. Total Cash outflow: 531,431.64 557,885.63 1,071,445.62
E. Cash Surplas (Deficit) 828,568.36 564,114.37 152,554.38
F. Beginning Cash Balance 0.00 828,568.36 1,392,682.73
G. Ending Cash Balance 828,568.36 1,392,682.73 1,545,237.11
PRO FORMA BALANCE SHEET

Year 1 Year 2 Year 3

Non-Current Assets (book value)
Machinery & equipment 239,330.00 215,397.00 191,464.00
Furniture & fixtures 2,880.00 2,304.00 1,728.00
Renovation 5,000.00 4,000.00 3,000.00
Piping and plumbing 1,500.00 1,200.00 900.00
Electric wiring 2,500.00 2,000.00 1,500.00
Deposits 5,500.00 0.00 0.00
Signboard 3,000.00 2,400.00 1,800.00

Current Assets
Inventory of raw materials 18,240.00 25,000.00 18,240.00
Cash 845,348.36 1,686,207.93 2,620,868.31

Total Assets 1,123,298.36 1,938,508.93 2,839,500.31

Owners' Equity
Capital 200,000.00 0.00 0.00
Accumulated profit 784,262.42 1,651,597.70 2,618,051.33

Long-term Liabilities
Term loan 140,000.00 98,286.96 51,802.24

Total Owners' equity & Liabilities 1,124,262.42 1,749,884.66 2,669,853.57

964.06 -188,624.27 -169,646.74

787,238.42 870,311.28 969,429.63

1,657,549.70 2,626,979.33

784,262.42 867,335.28 966,453.63

784,262.42 1,651,597.70 2,618,051.33
dep expence

576 $576.00
1,000.00 $576
300.00 $2,304
500.00 2018

600.00 $239,330 $576.00

$17,933.0
$1,152
2976 0
5952 $17,933 $1,728
$221,397 2019
2018 $1,728
$221,397
$17,933.0
0
$35,866 $203,464
$203,464 Piping and plumbing
2019 Electric wiring

raw 18,240.00 25,000.00 18,240.00

Pro Forma Income Statement

Year 1 Year 2 Year 3

Sales 1,020,000.00 1,122,000.00 1,224,000.00
Cost of sales 190,836.00 220,034.80 228,234.00
Gross profit 829,164.00 901,965.20 995,766.00 600

Less: Operating expenses

Marketing expenses 1,200.00 1,200.00 1,200.00
Administrative expenses 600.00 600.00 600.00
Depreciation charges 26,909.00 26,909.00 26,909.00
Miscellaneous 9,000.00 3,500.00 3,500.00
37,709.00 32,209.00 32,209.00
Operating income 791,455.00 869,756.20 963,557.00

Less: Financing expenses:

Interest on term loan 13,192.58 8,420.92 3,103.37

Net profit before tax 778,262.42 861,335.28 960,453.63

PRO FORMA BALANCE SHEET

Year 1 Year 2 Year 3

Non-Current Assets (book value)
Machinery & equipment 239,330.00 215,397.00 191,464.00
Furniture & fixtures 2,880.00 2,304.00 1,728.00
Renovation 5,000.00 4,000.00 3,000.00
Piping and plumbing 1,500.00 1,200.00 900.00
Electric wiring 2,500.00 2,000.00 1,500.00
Deposits 5,500.00 0.00 0.00
Signboard 3,000.00 2,400.00 1,800.00
Current Assets
Inventory of raw materials 18,240.00 25,000.00 18,240.00
Cash 845,348.36 1,686,207.93 2,620,868.31

Total Assets 1,123,298.36 1,938,508.93 2,839,500.31

Owners' Equity
Capital 200,000.00 0.00 0.00
Accumulated profit 784,262.42 1,651,597.70 2,618,051.33

Long-term Liabilities
Term loan 140,000.00 98,286.96 51,802.24

Total Owners' equity & Liabilities 1,124,262.42 1,749,884.66 2,669,853.57

PRO FORMA CASH FLOW STATEMENT

Pre-operatJan Feb Mar April

A. Cash inflow:
Equity-Cash 200000
Term Loan 140000
Cash Sales 50000 80000 80000 80000
B. Total Cash inflow: 340000 50000 80000 80000 80000
C. Cash outflow:
Marketing Expenditure:
Promotion 100 100 100 100
Operations Expenditure:
Raw Materials 1520 2500 2500 2500
Operations Overheads 8100 8100 8100 8100
Administrative Expenditure:
Salaries and Wages 5420 5420 5420 5420
EPF and SOCSO 813 813 813 813
Office Supplies 50 50 50 50
Loan Repayment:
Principal 3306.14 3336.11 3366.36 3396.88
Interest 1269.33 1239.36 1209.11 1178.59
Capital Expenditure:
Machinery and Equipment 239330
Furniture and Features 2880
Renovation 5000
Piping and plumbing 1500
Electric wiring 2500
Pre-operating Expenditure
Business Registration 1000
Business Licence/Permit 1500
Other Expenditure:
Deposits 5500
Insurance 3500
Grand Opening 5000
D. Total Cash outflow: 267710 20578.47 21558.47 21558.47 21558.47
E. Cash Surplas (Deficit) 72290 29421.53 58441.53 58441.53 58441.53
F. Beginning Cash Balance 0 72290 101711.5 160153.1 218594.6
G. Ending Cash Balance 72290 101711.5 160153.1 218594.6 277036.1
May June July Aug Sept Oct Nov Dec Year 1

200000
140000
90000 90000 90000 80000 80000 100000 100000 100000 1020000
90000 90000 90000 80000 80000 100000 100000 100000 1360000

100 100 100 100 100 100 100 100 1200

3000 3000 3000 3000 3000 4000 3500 3500 35020

8100 8100 8100 8100 8100 8100 8100 8100 97200

5420 5420 5420 5420 5420 5420 5420 5420 65040

813 813 813 813 813 813 813 813 9756
50 50 50 50 50 50 50 50 600

3427.68 3458.76 3490.12 3521.76 3553.69 3585.91 3618.42 3651.23 41713.06

1147.79 1116.71 1085.35 1053.71 1021.78 989.56 957.05 924.24 13192.58

239330
2880
5000
1500
2500

1000
1500

5500
3500
5000
22058.47 22058.47 22058.47 22058.47 22058.47 23058.47 22558.47 22558.47 531431.6
67941.53 67941.53 67941.53 57941.53 57941.53 76941.53 77441.53 77441.53 828568.4
277036.1 344977.7 412919.2 480860.7 538802.2 596743.8 673685.3 751126.8 0
344977.7 412919.2 480860.7 538802.2 596743.8 673685.3 751126.8 828568.4 828568.4