SALE FORECAST

SALES PROJECTION
Month 1 12,220
Month 2 12,270
Month 3 12,300
Month 4 10,340
Month 5 12,220
Month 6 14,690
Month 7 12,500
Month 8 12,400
Month 9 12,690
Month 10 12,220
Month 11 15,500
Month 12 15,000
Total Year 1 154,350
ToTal Year 2 162,068
Total Year 3 169,785
PURCHASE FORECAST
PURCHASE PROJECTION
Month 1 1,119
Month 2 1,120
Month 3 1,130
Month 4 1,000
Month 5 1,119
Month 6 1,200
Month 7 1,119
Month 8 1,118
Month 9 1,121
Month 10 1,119
Month 11 1,250
Month 12 1,280
Total Year 1 13,694
ToTal Year 2 13,968
Total Year 3 14,379
PROJECT IMPLEMENTATION COST AND SOURCES OF FINANCE
Mirana Cyber Caf
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost Sources of Finance
Requirements Cost Loan Hire-Purchase Own Contribution
Fixed Assets Cash Existing F. Assets
Land & Building
Office Furniture 2,972 2,972
Office Equipment 1,567 0 1,567


signboard 700 700



Machine and Equipment 42,414 42,414
Renovation 10,000 10,000


Working Capital 1 months
Administrative 3,825 3,825
Marketing 1,725 1,725
Operations 4,439 4,439
Pre-Operations & Other Expenditure 7,460 7,460
Contingencies 10% 7,510 0 7,510

TOTAL

82,612 47,553 35,059
CASH FLOW
Mirana Cyber Caf
PRO FORMA CASH FLOW STATEMENT

MONTH
Pre-
Operatio
ns
1 2 3 4 5 6 7 8 9 10 11 12
TOTAL
YR 1
YEAR 2 YEAR 3

CASH INFLOW
Capital (Cash) 35,059 35,059
Loan 47,553 47,553
Cash Sales 12,220 12,270 12,300 11,460 12,220 14,690 12,500 12,400 12,690 12,220 15,500 15,000 155,470 162,068 169,785
Collection of
Accounts
Receivable
TOTAL CASH INFLOW 82,612 12,220 12,270 12,300 11,460 12,220 14,690 12,500 12,400 12,690 12,220 15,500 15,000 238,082 162,068 169,785

CASH OUTFLOW
Administrative
Expenditure
Remuneration 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 20,700 21,114 21,959

Stationaries 100 100 100 100 100 100 100 100 100 100 100 100 1,200 1,224 1,273
Building rent 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 24,480 25,459



Marketing
Expenditure
Remuneration 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 1,725 20,700 21,114 21,959
Payment of Account
Payable 1,119 1,120 1,130 1,000 1,119 1,200 1,119 1,118 1,121 1,119 1,250 12,414 13,694 13,968
CarriageInward & Duty
Salaries, EPF & SOCSO 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 2,300 27,600 28,152 29,278
Material/Stock
Requirement
Bill (water and electric) 1,020 1,020 1,020 1,020 1,020 1,020 1,020 1,020 1,020 1,020 1,020 1,020 12,240 12,485 12,984


Other Expenditure 400 400 408 424
Pre-Operations
Deposit (rent, utilities, etc.) 3,000 3,000
Business Registration &
Licences 4,060 4,060
Insurance& Road Tax for
Motor Vehicle
Other Pre-Operations
Expenditure
Fixed Assets
Purchaseof Fixed Assets -
Land & Building
Purchaseof Fixed Assets -
Others 57,653 57,653
Hire-Purchase Down
Payment
Hire-Purchase Repayment:
Principal
Interest
Loan Repayment:
Principal 264 264 264 264 264 264 264 264 264 264 264 264 3,170 3,170 3,170
Interest 198 198 198 198 198 198 198 198 198 198 198 198 2,378 2,219 2,061
Tax Payable 0 0 0 0
TOTAL CASHOUTFLOW 64,713 9,732 10,451 10,452 10,462 10,332 10,451 10,532 10,451 10,450 10,453 10,451 10,582 189,515 128,060 132,535
CASHSURPLUS (DEFICIT) 17,899 2,488 1,819 1,848 998 1,888 4,239 1,968 1,949 2,240 1,767 5,049 4,418 48,567 34,007 37,250
BEGINNINGCASHBALANCE 17,899 20,387 22,206 24,053 25,051 26,939 31,177 33,145 35,094 37,334 39,101 44,149 48,567 82,574
ENDINGCASHBALANCE 17,899 20,387 22,206 24,053 25,051 26,939 31,177 33,145 35,094 37,334 39,101 44,149 48,567 48,567 82,574 119,825
BALANCE SHEET
Mirana Cyber Caf
PRO-FORMA BALANCE SHEET
Year 1 Year 2 Year 3
ASSETS

Non-Current Assets (Book Value)
Land & Building
Office Furniture 2,378 1,783 1,189
Office Equipment 1,254 940 627


signboard 560 420 280



Machine and Equipment 33,931 25,448 16,966
Renovation 8,000 6,000 4,000


Other Assets
Deposit 3,000 3,000 3,000

49,123 37,592 26,061
Current Assets
Stock of RawMaterials 0 0 0
Stock of Finished Goods 0 0 0
Accounts Receivable
Cash Balance 48,567 82,574 119,825
48,567 82,574 119,825

TOTAL ASSETS 100,690 123,166 148,886

Owners' Equity
Capital 35,059 35,059 35,059
Accumulated Profit 16,968 42,341 70,820
52,027 77,400 105,879
Long-Term Liabilities
Loan Balance 44,383 41,213 38,042
Hire-Purchase Balance
44,383 41,213 38,042
Current Liabilities
Accounts Payable 1,280 1,554 1,965

TOTAL EQUITY & LIABILITIES 97,690 120,166 145,886
FINANCIAL PERFORMANCE
Mirana Cyber Caf
FINANCIAL RATIO ANALYSIS
Year 1 Year 2 Year 3
LIQUIDITY
Current Ratio 38 53 61
Quick Ratio (Acid Test) 38 53 61

EFFICIENCY
Inventory Turnover #VALUE! #VALUE! #VALUE!

PROFITABILITY
Gross Profit Margin #VALUE! #VALUE! #VALUE!
Net Profit Margin 10.91% 15.66% 16.77%
Return on Assets 16.85% 20.60% 19.13%
Return on Equity 32.61% 32.78% 26.90%

SOLVENCY
Debt to Equity 87.77% 55.25% 37.79%
Debt to Assets 45.35% 34.72% 26.87%
Time Interest Earned 6 10 13