CRKC7003 Financial Management: Analysis of Aunt Chiara's New Venture
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This report assesses the viability of a new retail venture focused on selling nuts in Italy, planned by Aunt Chiara using her retirement funds. It includes a detailed financial plan with assumptions, pro forma financial statements (income statement, cash flow statement, and balance sheet), and a breakeven analysis to determine the minimum sales required for the business to be sustainable. The plan considers importing nuts from the USA, establishing a local business partnership, and managing startup costs. Key assumptions include exchange rates, sales growth, asset depreciation, and tax rates. The analysis aims to provide insights into the potential profitability and long-term success of the business.
0FINANCIAL MANAGEMENT
Financial Management
Name of the Student:
Name of the University:
Author’s Note:
Financial Management
Name of the Student:
Name of the University:
Author’s Note:
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1FINANCIAL MANAGEMENT
Table of Contents
Executive Summary...................................................................................................................2
Details of the Plan......................................................................................................................2
Assumptions and Viability Analysis of the Plan........................................................................3
Cash Flow Statement and Financial Viability Analysis.............................................................7
Other Financial Presentation....................................................................................................17
Forecasted Balance Sheet of the Business...............................................................................26
Breakeven Analysis..................................................................................................................27
Recommendation......................................................................................................................28
Reflection.................................................................................................................................29
Reference and Bibliography.....................................................................................................31
Table of Contents
Executive Summary...................................................................................................................2
Details of the Plan......................................................................................................................2
Assumptions and Viability Analysis of the Plan........................................................................3
Cash Flow Statement and Financial Viability Analysis.............................................................7
Other Financial Presentation....................................................................................................17
Forecasted Balance Sheet of the Business...............................................................................26
Breakeven Analysis..................................................................................................................27
Recommendation......................................................................................................................28
Reflection.................................................................................................................................29
Reference and Bibliography.....................................................................................................31
2FINANCIAL MANAGEMENT
Executive Summary
The main purpose of this assessment is to analyze the viability of the business plan which is
being formulated for old aunt Chiara and the same is a new venture plan which would be
undertaken by her. The assessment would be including a detailed financial plan which is
developed for the business which is intended by Chiara. The business which is going to be
established would be in Italy and the main operations of the business is related to retail of
nuts which have a significant market in the country. The assessment considers the financial
aspects of the business plan of a retail business of different variety of nuts. The assessment
would be containing a detailed background of the business venture which is being considered
and the same would be include all the assumptions and factors which needs to be considered
by the owner of the business before taking any decisions. The financial plan would show the
assumptions which are considered while formulating the same and also would show the
preparation of the financial statements of the business. The financial statements would be
formulated on an estimation basis and would be including a profit and loss statement, cash
flow statement and a balance sheet. In addition to this, the attractiveness of the project would
be further assessed with the help of breakeven analysis which would provide an estimate of
minimum sales which the business needs to achieve in order to survive in the market and
continue its operations. This is done in order in order to assess the profit generating capacity
of the business and estimate whether the business would be successful in the market or not.
The financial plan would also be analyzed from the perspective of the market and ensure that
the plan is a viable one.
Details of the Plan
The assessment shows that Aunt Chiara is planning to invest in a business venture
which can bring in some good amount of revenue for the business (Burns and Dewhurst
Executive Summary
The main purpose of this assessment is to analyze the viability of the business plan which is
being formulated for old aunt Chiara and the same is a new venture plan which would be
undertaken by her. The assessment would be including a detailed financial plan which is
developed for the business which is intended by Chiara. The business which is going to be
established would be in Italy and the main operations of the business is related to retail of
nuts which have a significant market in the country. The assessment considers the financial
aspects of the business plan of a retail business of different variety of nuts. The assessment
would be containing a detailed background of the business venture which is being considered
and the same would be include all the assumptions and factors which needs to be considered
by the owner of the business before taking any decisions. The financial plan would show the
assumptions which are considered while formulating the same and also would show the
preparation of the financial statements of the business. The financial statements would be
formulated on an estimation basis and would be including a profit and loss statement, cash
flow statement and a balance sheet. In addition to this, the attractiveness of the project would
be further assessed with the help of breakeven analysis which would provide an estimate of
minimum sales which the business needs to achieve in order to survive in the market and
continue its operations. This is done in order in order to assess the profit generating capacity
of the business and estimate whether the business would be successful in the market or not.
The financial plan would also be analyzed from the perspective of the market and ensure that
the plan is a viable one.
Details of the Plan
The assessment shows that Aunt Chiara is planning to invest in a business venture
which can bring in some good amount of revenue for the business (Burns and Dewhurst
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3FINANCIAL MANAGEMENT
2016). The business plan is intended to be a retirement plan and the venture would be
financed from the lump sum retirement amount which Chiara received for early retirement
and the amount which Chiara received is shown to be € 450,000. The business plan which is
formulated aims to open a ratil business which would be supplying nuts to the customers
(Veenhof 2016).
The plan which is device shows that the owner wants to import nuts from USA from a
company named BestNuts Inc. The business plan is to offer a variety of coated nuts to the
consumers and the same would be including different variety such as almonds, brazil,
macadamia, pecan, pistachio. The business of BestNuts Inc. also offers such nuts and
therefore the plan of the management is to import such coated nuts in bulk and engaged in
new venture in Italy. The owner also plans to enter into a tie up agreement with a local
business which would be buying 50 boxes of coated nuts every month. This would ensure
that the business has appropriate amount of revenue and regular income on monthly basis
(Criaco et al. 2016). The market survey also shows that the plan which is formulated by the
owner is viable and can help in generating appropriate profits for the business (André, Cho
and Laine 2018). In addition to this, the owner would also be require some assets and also
needs to incur start-up costs which would be shown in the financial statements which is
prepared for the business (Mason and Harrison 2017).
Assumptions and Viability Analysis of the Plan
The business plan which is being formulated by the management of the company
would be including an appropriate financing plan which can help the business in identifying
the costs and revenue which can be generated by the business on the basis of an estimation.
The viability of the business would be judged from breakeven analysis which is also
incorporated in the assessment which is shown in the assessment. In order to judge the
2016). The business plan is intended to be a retirement plan and the venture would be
financed from the lump sum retirement amount which Chiara received for early retirement
and the amount which Chiara received is shown to be € 450,000. The business plan which is
formulated aims to open a ratil business which would be supplying nuts to the customers
(Veenhof 2016).
The plan which is device shows that the owner wants to import nuts from USA from a
company named BestNuts Inc. The business plan is to offer a variety of coated nuts to the
consumers and the same would be including different variety such as almonds, brazil,
macadamia, pecan, pistachio. The business of BestNuts Inc. also offers such nuts and
therefore the plan of the management is to import such coated nuts in bulk and engaged in
new venture in Italy. The owner also plans to enter into a tie up agreement with a local
business which would be buying 50 boxes of coated nuts every month. This would ensure
that the business has appropriate amount of revenue and regular income on monthly basis
(Criaco et al. 2016). The market survey also shows that the plan which is formulated by the
owner is viable and can help in generating appropriate profits for the business (André, Cho
and Laine 2018). In addition to this, the owner would also be require some assets and also
needs to incur start-up costs which would be shown in the financial statements which is
prepared for the business (Mason and Harrison 2017).
Assumptions and Viability Analysis of the Plan
The business plan which is being formulated by the management of the company
would be including an appropriate financing plan which can help the business in identifying
the costs and revenue which can be generated by the business on the basis of an estimation.
The viability of the business would be judged from breakeven analysis which is also
incorporated in the assessment which is shown in the assessment. In order to judge the
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4FINANCIAL MANAGEMENT
financial viability, the owner has prepared the income statement on the basis of month and
also an income statement which is yearly in nature (Gonzalez-Uribe and Leatherbee 2017).
The income statement would be showing the revenue which can be generated by the business
and also the costs which the business is most likely to incur as the business continues with its
operations (Xi et al. 2018). The analysis of the income statement is done with an objective to
compute the profitability of the business plan (Yambot et al. 2016). The financial plan also
includes balance sheet and cash flow statement which would give insights on the
performance of the business once the business is successfully established in the market. In
addition to this, the financial plan also includes a breakeven analysis in order to show how
much sales the management needs to achieve in order to ensure that the business is able to
survive in the long run (Gerasymenko, De Clercq and Sapienza 2015). The breakeven
analysis would show how sales the management of the company needs to achieve so that the
management is able to recover the fixed costs of the business so that the business is able to
continue with its operations effectively.
In order to formulate the financial plan, there are certain assumptions which are
considered by the owner so that the financial plans are developed as per the market and
current scenario and also as per the judgment of the owner. The assumptions which are
considered for the financial plan are listed below in point format.
One of the assumption which is considered while preparing the financial statements of
the intended business is that 1 Lb is equal to 0.45 kg and this assumption is used in
the income statement of the business.
The exchange rate of USD to Euro is considered to be 0.88. This is considered as the
business is undertaking imports for the coated nuts from the US and therefore the
foeign currency needs to be converted into home currency (Colombo et al. 2016). In
addition to this, the rate which is taken can change on day to day basis depending on
financial viability, the owner has prepared the income statement on the basis of month and
also an income statement which is yearly in nature (Gonzalez-Uribe and Leatherbee 2017).
The income statement would be showing the revenue which can be generated by the business
and also the costs which the business is most likely to incur as the business continues with its
operations (Xi et al. 2018). The analysis of the income statement is done with an objective to
compute the profitability of the business plan (Yambot et al. 2016). The financial plan also
includes balance sheet and cash flow statement which would give insights on the
performance of the business once the business is successfully established in the market. In
addition to this, the financial plan also includes a breakeven analysis in order to show how
much sales the management needs to achieve in order to ensure that the business is able to
survive in the long run (Gerasymenko, De Clercq and Sapienza 2015). The breakeven
analysis would show how sales the management of the company needs to achieve so that the
management is able to recover the fixed costs of the business so that the business is able to
continue with its operations effectively.
In order to formulate the financial plan, there are certain assumptions which are
considered by the owner so that the financial plans are developed as per the market and
current scenario and also as per the judgment of the owner. The assumptions which are
considered for the financial plan are listed below in point format.
One of the assumption which is considered while preparing the financial statements of
the intended business is that 1 Lb is equal to 0.45 kg and this assumption is used in
the income statement of the business.
The exchange rate of USD to Euro is considered to be 0.88. This is considered as the
business is undertaking imports for the coated nuts from the US and therefore the
foeign currency needs to be converted into home currency (Colombo et al. 2016). In
addition to this, the rate which is taken can change on day to day basis depending on
5FINANCIAL MANAGEMENT
the market situations and therefore a fixed rate of 0.88 is considered for the purpose of
conversion.
The sales figure is anticipated to increase from 40 to 200 over the year and the same is
shown in the profit and loss statement which is formulated by the management of the
business. The sales price is an important consideration which the management of the
company needs to consider while taking any major decisions to proceed for the
business. It is on the basis of the sale price that the profitability of the business as well
as the cost element of the business is determined.
The business also anticipates that they would be requiring certain assets for
effectively carrying out the operations of the business and therefore some assets needs
to be purchased by the management of the business. As per the anticipation of the
owner, the business would be requiring a refrigerator to appropriately store the coated
the nuts of the business. The refrigerator would also be required to be depreciated
over the years and the management anticipates that the asset would have a useful life
of 5 years and the same would be depreciated on straight line basis. The amount of
depreciation would be shown in the profit and loss account of the business.
The business also recognizes that the owner would also be required to appropriately
deal with the initial costs of the business which the owner incurred before the business
was undertaken. The market study costs will be spread over the one year period.
The owner also plans to develop a website in order to enhance the sales of the
business and thereby also increase the profitability of the business. The website is
considered to be an intangible assets of the business and therefore, the intangible
assets of the business are to be amortized over the 5 years period on the basis of
following straight line method.
the market situations and therefore a fixed rate of 0.88 is considered for the purpose of
conversion.
The sales figure is anticipated to increase from 40 to 200 over the year and the same is
shown in the profit and loss statement which is formulated by the management of the
business. The sales price is an important consideration which the management of the
company needs to consider while taking any major decisions to proceed for the
business. It is on the basis of the sale price that the profitability of the business as well
as the cost element of the business is determined.
The business also anticipates that they would be requiring certain assets for
effectively carrying out the operations of the business and therefore some assets needs
to be purchased by the management of the business. As per the anticipation of the
owner, the business would be requiring a refrigerator to appropriately store the coated
the nuts of the business. The refrigerator would also be required to be depreciated
over the years and the management anticipates that the asset would have a useful life
of 5 years and the same would be depreciated on straight line basis. The amount of
depreciation would be shown in the profit and loss account of the business.
The business also recognizes that the owner would also be required to appropriately
deal with the initial costs of the business which the owner incurred before the business
was undertaken. The market study costs will be spread over the one year period.
The owner also plans to develop a website in order to enhance the sales of the
business and thereby also increase the profitability of the business. The website is
considered to be an intangible assets of the business and therefore, the intangible
assets of the business are to be amortized over the 5 years period on the basis of
following straight line method.
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6FINANCIAL MANAGEMENT
The tax rate which is applicable in the country is also applied to get profit after tax
figure of the business. The tax which is computed is to be adjusted against the profits
of the business. However, it is assumed that tax would not be adjusted for capital
allowances.
In addition to this, it is also assumed that Aunt Chiara did not invest in shares or any
other funds and therefore, there are no interest which needs to be considered by the
business (Robinson et al. 2015). The income statement would not be showing any
interest components.
It is also assumed that there would not be much changes in the sales and costs of
figures of the business which suggest that the management of the company has
assumed that the market demand conditions would be stable and thus the sales would
not fluctuate that much.
Workings
WORKINGS LB(Usd) KG (Usd) KG(Euros )
Selling retail price 27.5 12.375 10.89
Purchase price 7.425 6.534
Exchange rate 0.88
Lb to Kgs ( 1lb=0.45kg) 0.45 0.396
Airfreight costs 2.7 1.215 1.0692
lbs 2.205
kg 1
Discount 40%
Price of nuts
$
27.50
After discount of nuts
$
16.50
Frieght()
$
2.70
Cost of purchase
$
19.20
Exchange rate
€
0.88
Cost of purchase €
The tax rate which is applicable in the country is also applied to get profit after tax
figure of the business. The tax which is computed is to be adjusted against the profits
of the business. However, it is assumed that tax would not be adjusted for capital
allowances.
In addition to this, it is also assumed that Aunt Chiara did not invest in shares or any
other funds and therefore, there are no interest which needs to be considered by the
business (Robinson et al. 2015). The income statement would not be showing any
interest components.
It is also assumed that there would not be much changes in the sales and costs of
figures of the business which suggest that the management of the company has
assumed that the market demand conditions would be stable and thus the sales would
not fluctuate that much.
Workings
WORKINGS LB(Usd) KG (Usd) KG(Euros )
Selling retail price 27.5 12.375 10.89
Purchase price 7.425 6.534
Exchange rate 0.88
Lb to Kgs ( 1lb=0.45kg) 0.45 0.396
Airfreight costs 2.7 1.215 1.0692
lbs 2.205
kg 1
Discount 40%
Price of nuts
$
27.50
After discount of nuts
$
16.50
Frieght()
$
2.70
Cost of purchase
$
19.20
Exchange rate
€
0.88
Cost of purchase €
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7FINANCIAL MANAGEMENT
16.90
Time to receive the goods 3
Inventory to be maintained 4
Capital
€
4,50,000.00
loan
€
50,000.00
Figure 1: (Table showing other assumptions for the business)
Source: (Created by the Author)
The above figure shows the capital requirements and also shows a borrowing which is
undertaken by the business for the purpose of meeting the capital requirements of the
business. The above table also shows that the owner Chiara wants to maintain a safety stock
of four week before a new order is placed for a batch or products of the business. The
assumptions are also placed for the different types of costs which will be incurred by the
business in normal course of operations of the business.
Cash Flow Statement and Financial Viability Analysis
The cash flow statement is prepared by the management of the company for the
purpose of understanding the cash inflows and outflow of a business which is considered to
be important financial indicators of the business. The cash flow statement of the business is
prepared on an estimation basis considering the revenue and expenses sources which are
applicable to the business. The cash flow statement of the business is included in the financial
plan which is formulated by the owner for the purpose of estimating the cash inflows which
can be generated by the business and also the estimate the cash outflows of the business. The
cash flow statement is also used for measuring the liquidity status of a business and estimate
how the management of the company would be able to meet the current obligations of the
business.
16.90
Time to receive the goods 3
Inventory to be maintained 4
Capital
€
4,50,000.00
loan
€
50,000.00
Figure 1: (Table showing other assumptions for the business)
Source: (Created by the Author)
The above figure shows the capital requirements and also shows a borrowing which is
undertaken by the business for the purpose of meeting the capital requirements of the
business. The above table also shows that the owner Chiara wants to maintain a safety stock
of four week before a new order is placed for a batch or products of the business. The
assumptions are also placed for the different types of costs which will be incurred by the
business in normal course of operations of the business.
Cash Flow Statement and Financial Viability Analysis
The cash flow statement is prepared by the management of the company for the
purpose of understanding the cash inflows and outflow of a business which is considered to
be important financial indicators of the business. The cash flow statement of the business is
prepared on an estimation basis considering the revenue and expenses sources which are
applicable to the business. The cash flow statement of the business is included in the financial
plan which is formulated by the owner for the purpose of estimating the cash inflows which
can be generated by the business and also the estimate the cash outflows of the business. The
cash flow statement is also used for measuring the liquidity status of a business and estimate
how the management of the company would be able to meet the current obligations of the
business.
8FINANCIAL MANAGEMENT
In the case of the new venture plan which is planned by the owner, the main source of
financing is from the lump sum amount which is received by Chiara when she took an early
retirement. The amount which is received by Chiara is show to be € 450,000 which is a
significant amount and an appropriate business can be started with the use of these funds. In
addition to this, Chiara also anticipated a requirement of loans from banks of € 50,000 which
would further help in financing the needs of the business (Guay, Samuels and Taylor 2016).
The business of coated nuts would be generating revenue from the sales in local markets and
also from the tie u agreement with another retailer’s business. This would be bringing in cash
inflows in the business and the expenses which are incurred to earn such revenue would be
recognized as cash outflows of the business (Weygandt, Kimmel and Kieso 2015). On the
basis of the cash flow statement, the overall liquidity situation of the business is estimated.
The cash flow statement of the business as per the anticipation of the management of the
business is shown in the table which is shown below:
In the case of the new venture plan which is planned by the owner, the main source of
financing is from the lump sum amount which is received by Chiara when she took an early
retirement. The amount which is received by Chiara is show to be € 450,000 which is a
significant amount and an appropriate business can be started with the use of these funds. In
addition to this, Chiara also anticipated a requirement of loans from banks of € 50,000 which
would further help in financing the needs of the business (Guay, Samuels and Taylor 2016).
The business of coated nuts would be generating revenue from the sales in local markets and
also from the tie u agreement with another retailer’s business. This would be bringing in cash
inflows in the business and the expenses which are incurred to earn such revenue would be
recognized as cash outflows of the business (Weygandt, Kimmel and Kieso 2015). On the
basis of the cash flow statement, the overall liquidity situation of the business is estimated.
The cash flow statement of the business as per the anticipation of the management of the
business is shown in the table which is shown below:
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9FINANCIAL MANAGEMENT
Year 0
Janu
ary
Febr
uary
Marc
h April May June July
Augu
st
Sept
emb
er
Octo
ber
Nove
mber
Dece
mber 1 2 3 4
Refrigerator
cost
€
-
4,75
0
€
-
Website cost
€
-
8,00
0
€
-
Study cost
€
-
5,00
0
€
-
Working
capital
requirement
€
-
95,5
04
€
-
€
95,50
4
Profit and loss
account
Average
Demand 40 55 69 84 98 113 127 142 156 171 185 200 1,440 2,400 2,400 2,400
Selling price
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
Internet sales
€
3,600
€
4,909
€
6,218
€
7,527
€
8,836
€
10,14
5
€
11,45
5
€
12,76
4
€
14,07
3
€
15,38
2
€
16,69
1
€
18,00
0
€
1,29,
600
€
2,16,
000
€
2,16,
000
€
2,16,
000
Year 0
Janu
ary
Febr
uary
Marc
h April May June July
Augu
st
Sept
emb
er
Octo
ber
Nove
mber
Dece
mber 1 2 3 4
Refrigerator
cost
€
-
4,75
0
€
-
Website cost
€
-
8,00
0
€
-
Study cost
€
-
5,00
0
€
-
Working
capital
requirement
€
-
95,5
04
€
-
€
95,50
4
Profit and loss
account
Average
Demand 40 55 69 84 98 113 127 142 156 171 185 200 1,440 2,400 2,400 2,400
Selling price
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
€
90
Internet sales
€
3,600
€
4,909
€
6,218
€
7,527
€
8,836
€
10,14
5
€
11,45
5
€
12,76
4
€
14,07
3
€
15,38
2
€
16,69
1
€
18,00
0
€
1,29,
600
€
2,16,
000
€
2,16,
000
€
2,16,
000
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10FINANCIAL MANAGEMENT
No of Boxes 50 50 50 50 50 50 50 50 50 50 50 50 600 600 600 600
Selling price
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
Sales from
Boxes
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
15,00
0
€
15,00
0
€
15,00
0
€
15,00
0
Total sales
€
4,850
€
6,159
€
7,468
€
8,777
€
10,08
6
€
11,39
5
€
12,70
5
€
14,01
4
€
15,32
3
€
16,63
2
€
17,94
1
€
19,25
0
€
1,44,
600
€
2,31,
000
€
2,31,
000
€
2,31,
000
€
-
Cost of goods
sold- internet
sales (Kg)
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
Cost of goods
sold- boxes
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
Cost of goods
sold- internet
sales
€
1,490
€
2,032
€
2,574
€
3,116
€
3,658
€
4,200
€
4,742
€
5,284
€
5,825
€
6,367
€
6,909
€
7,451
€
53,64
8
€
89,41
4
€
89,41
4
€
89,41
4
Cost of goods
sold- boxes
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
13,41
2
€
13,41
2
€
13,41
2
€
13,41
2
Total Cost of
Goods sold
€
2,608
€
3,150
€
3,692
€
4,234
€
4,776
€
5,317
€
5,859
€
6,401
€
6,943
€
7,485
€
8,027
€
8,569
€
67,06
0
€
1,02,
826
€
1,02,
826
€
1,02,
826
Packaging cost
Interest sales
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
36
€
3
€
3
€
3
Packaging cost
boxes
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
10
€
0.8
€
0.8
€
0.8
Packaging cost € € € € € € € € € € € € € € € €
No of Boxes 50 50 50 50 50 50 50 50 50 50 50 50 600 600 600 600
Selling price
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
€
25
Sales from
Boxes
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
1,250
€
15,00
0
€
15,00
0
€
15,00
0
€
15,00
0
Total sales
€
4,850
€
6,159
€
7,468
€
8,777
€
10,08
6
€
11,39
5
€
12,70
5
€
14,01
4
€
15,32
3
€
16,63
2
€
17,94
1
€
19,25
0
€
1,44,
600
€
2,31,
000
€
2,31,
000
€
2,31,
000
€
-
Cost of goods
sold- internet
sales (Kg)
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
€
37
Cost of goods
sold- boxes
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
€
22
Cost of goods
sold- internet
sales
€
1,490
€
2,032
€
2,574
€
3,116
€
3,658
€
4,200
€
4,742
€
5,284
€
5,825
€
6,367
€
6,909
€
7,451
€
53,64
8
€
89,41
4
€
89,41
4
€
89,41
4
Cost of goods
sold- boxes
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
1,118
€
13,41
2
€
13,41
2
€
13,41
2
€
13,41
2
Total Cost of
Goods sold
€
2,608
€
3,150
€
3,692
€
4,234
€
4,776
€
5,317
€
5,859
€
6,401
€
6,943
€
7,485
€
8,027
€
8,569
€
67,06
0
€
1,02,
826
€
1,02,
826
€
1,02,
826
Packaging cost
Interest sales
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
3
€
36
€
3
€
3
€
3
Packaging cost
boxes
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
0.8
€
10
€
0.8
€
0.8
€
0.8
Packaging cost € € € € € € € € € € € € € € € €
11FINANCIAL MANAGEMENT
Interest sales 120 164 207 251 295 338 382 425 469 513 556 600 4,320 7,200 7,200 7,200
Packaging cost
boxes
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
480
€
480
€
480
€
480
Total
Packaging cost
€
160
€
204
€
247
€
291
€
335
€
378
€
422
€
465
€
509
€
553
€
596
€
640
€
4,800
€
7,680
€
7,680
€
7,680
€
-
2 part time
staff
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
11,50
0
€
11,50
0
€
11,50
0
€
11,50
0
Assistant
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
3,600
€
3,600
€
3,600
€
3,600
Total
Employee cost
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
15,10
0
€
15,10
0
€
15,10
0
€
15,10
0
Rent
€
2,200
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
6,600
€
6,600
€
6,600
€
4,950
Selling
expense
1.50
%
€
54
€
74
€
93
€
113
€
133
€
152
€
172
€
191
€
211
€
231
€
250
€
270
€
1,944
€
3,240
€
3,240
€
3,240
EBITDA
€
2,170
€
5,833
€
7,846
€
9,859
€
11,87
2
€
13,88
5
€
15,89
8
€
17,91
1
€
19,92
4
€
21,93
7
€
23,95
0
€
25,96
3
€
1,77,
046
€
3,11,
554
€
3,11,
554
€
3,13,
204
Depreciation
cost
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
1,188
€
1,188
€
1,188
€
1,188
EBT
€
2,071
€
5,734
€
7,747
€
9,760
€
11,77
3
€
13,78
6
€
15,79
9
€
17,81
2
€
19,82
5
€
21,83
8
€
23,85
1
€
25,86
4
€
1,75,
858
€
3,10,
367
€
3,10,
367
€
3,12,
017
Tax
30.0
0%
€
621
€
1,720
€
2,324
€
2,928
€
3,532
€
4,136
€
4,740
€
5,344
€
5,947
€
6,551
€
7,155
€
7,759
€
52,75
7
€
93,11
0
€
93,11
0
€
93,60
5
PAT €
1,450
€
4,014
€
5,423
€
6,832
€
8,241
€
9,650
€
11,05
€
12,46
€
13,87
€
15,28
€
16,69
€
18,10
€
1,23,
€
2,17,
€
2,17,
€
2,18,
Interest sales 120 164 207 251 295 338 382 425 469 513 556 600 4,320 7,200 7,200 7,200
Packaging cost
boxes
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
40
€
480
€
480
€
480
€
480
Total
Packaging cost
€
160
€
204
€
247
€
291
€
335
€
378
€
422
€
465
€
509
€
553
€
596
€
640
€
4,800
€
7,680
€
7,680
€
7,680
€
-
2 part time
staff
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
958
€
11,50
0
€
11,50
0
€
11,50
0
€
11,50
0
Assistant
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
300
€
3,600
€
3,600
€
3,600
€
3,600
Total
Employee cost
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
1,258
€
15,10
0
€
15,10
0
€
15,10
0
€
15,10
0
Rent
€
2,200
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
550
€
6,600
€
6,600
€
6,600
€
4,950
Selling
expense
1.50
%
€
54
€
74
€
93
€
113
€
133
€
152
€
172
€
191
€
211
€
231
€
250
€
270
€
1,944
€
3,240
€
3,240
€
3,240
EBITDA
€
2,170
€
5,833
€
7,846
€
9,859
€
11,87
2
€
13,88
5
€
15,89
8
€
17,91
1
€
19,92
4
€
21,93
7
€
23,95
0
€
25,96
3
€
1,77,
046
€
3,11,
554
€
3,11,
554
€
3,13,
204
Depreciation
cost
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
99
€
1,188
€
1,188
€
1,188
€
1,188
EBT
€
2,071
€
5,734
€
7,747
€
9,760
€
11,77
3
€
13,78
6
€
15,79
9
€
17,81
2
€
19,82
5
€
21,83
8
€
23,85
1
€
25,86
4
€
1,75,
858
€
3,10,
367
€
3,10,
367
€
3,12,
017
Tax
30.0
0%
€
621
€
1,720
€
2,324
€
2,928
€
3,532
€
4,136
€
4,740
€
5,344
€
5,947
€
6,551
€
7,155
€
7,759
€
52,75
7
€
93,11
0
€
93,11
0
€
93,60
5
PAT €
1,450
€
4,014
€
5,423
€
6,832
€
8,241
€
9,650
€
11,05
€
12,46
€
13,87
€
15,28
€
16,69
€
18,10
€
1,23,
€
2,17,
€
2,17,
€
2,18,
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