generic businessplan

7/29/2019 Generic Businessplan

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Venture 2006

HINTS ABOUT THE FINANCIAL PLAN SPREADSHEET

The present spreadsheet is available to Venture 2006 entrants as help in preparing their financial plans. The spreadsheet

shall be used by Venture 2006 entrants solely for the participation in the Venture business plan competition explicitly for the

preparation of the financial plan and for no other purposes. The spreadsheet may not be furnished to any other person.

The individual parts of the financial plan are to some extent generic, and users should adapt them to reflect their own situation.

Venture 2006 accepts no responsibility for the correctness or completeness of this spreadsheet. Entrants are responsible

for all figures and statements derived from these spreadsheet.

Contents

Sheet no. Name Description

1 Hints Hints on using the spreadsheet

2 Assumptions Summary of the assumptions on which the financial plan is based

3 Details Detailed information for preparing the profit & loss statement, balance sheet and cash flow calculation(P&L, balance sheet, cash flow) - Specification of costs and revenue

- Cash flow calculation

- P&L statement

- Balance sheet

- Personnel development

- Gross margin per product/service

- Wages

- Investments

4 Overview Summary/overview of the profit & loss statement, balance sheet and cash flow calculation

(P&L, balance sheet, cash flow)

5 Sales development Graph showing development of sales, gross margin and net prof it

6 Cash needs Graph showing cumulated cash needs (scenarios)

7 Graph data Data for graphs (Sheets 5 and 6)

Remarks and recommended procedure

1.) All the necessary entries can be made on Sheet 3 "Details (P&L, Balance Sheet, Cash Flow)". The relevant entry cells are shown in green;

the remaining cells are calculated using this information and are best not altered (the spreadsheets should, of course, be adjusted to the

specific situation).

2.) The entries in your financial plan are determined by your assumptions (proposals on Sheet 3 "Details (P&L, Balance Sheet, Cash Flow)") and in the planning for the sale

of your products/services and the development of the personnel levels. To facilitate handling the figures, you are recommended to record your assumptions/forecasts


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Venture 2006HINTS ABOUT THE FINANCIAL PLAN SPREADSHEET

on a separate spreadsheet (must be created), and to make the entries in Sheet 3 "Details (P&L, Balance Sheet, Cash Flow)" via links.

3.) Calculations are monthly for the first two years, and annual thereafter. The overview spreadsheets for the P&L statement, the balance sheet and

the cash flow calculation can be found on Sheet 4 "Overview (P&L, Balance Sheet, Cash Flow)".

4.) Two basic graphs (Sales development and Cash needs) have been prepared (data entry via Sheet 7 "Graph data"); you are, however, recommended not

to restrict yourself to these two graphs, but also to use other formats.


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SAMPLE CO. LTDAssumptions for the financial plan (summary)

SALES:

- The first sales will take place in 1/2006- Price structure:

Product/service 1 0

Product/service 2 0

Product/service 3 0

Product/service 4 0

COSTS OF SERVICES PROVIDED

- Material costs per unit:

Product/service 1 0

Product/service 2 0

Product/service 3 0

Product/service 4 0

OPERATING COSTS

- Monthly wages reflect current market rates

- Consultants for special projects and auditors will be paid at market rates

- Social costs as percentage of wage costs 0%

- Annual rise in wages 15%

- The model for the number of employees is given in the financial plan

- Commissions on sales 0%

- Additional costs per person calculated as follows:

Costs per pers./month ffice materi Travel mmunicationProduction 0 0 0

Development/engineeri 0 0 0

Marketing & sales 0 0 0

Administration 0 0 0

- Rent per square metre per month 0.00

- Provisions for unpaid invoices in % of sales 0%

- Interest income on liquid assets #####

- Income tax 30%

BALANCE SHEET

- Debitors are settled within 30 days, creditors within 30 days- Goods are purchased on average 30 days before the sale of the product/service

- Fixed assets include computers, software, office equipment and property

- Individual depreciation periods per asset and cost centre

- Provisions for wages represent half a monthly salary

- Taxes are paid at the end of the tax period


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Page 1

SAMPLE CO. LTD

Income & expenditure (direct calculation of cash flow)

10-Mar-13 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mo

5:49 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Au

CASH AT START OF MONTH/YEAR 0 0 0 0 0 0 0

Income

Sales income received 0 0 0 0 0 0 0

Interest income 0 0 0 0 0 0 0

Total income 0 0 0 0 0 0 0

Expenditure

Salaries 0 0 0 0 0 0 0

Social and other personnel costs 0 0 0 0 0 0 0

Commissions, bonuses 0 0 0 0 0 0 0

Material purchases 0 0 0 0 0 0 0

Returns 0 0 0 0 0 0 0

Advertising 0 0 0 0 0 0 0

Publicity material 0 0 0 0 0 0 0

Exhibitions 0 0 0 0 0 0 0

Office material 0 0 0 0 0 0 0Travel and refreshment 0 0 0 0 0 0 0

Communication 0 0 0 0 0 0 0

Maintenance/repairs 0 0 0 0 0 0 0

Rent 0 0 0 0 0 0 0

Water and electricity 0 0 0 0 0 0 0

Insurance 0 0 0 0 0 0 0

External consultants 0 0 0 0 0 0 0

Prof. services (legal, accounting, etc.) 0 0 0 0 0 0 0

Tax 0 0 0 0 0 0 0

Capital expenditure 0 0 0 0 0 0 0

Interest payments 0 0 0 0 0 0 0

Total expenditure 0 0 0 0 0 0 0

Increase/decrease in cash 0 0 0 0 0 0 0

Funds received from financing 0 0 0 0 0 0 0

Funds received from credits 0 0 0 0 0 0 0

CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0


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Page 2

SAMPLE CO. LTD

Cash flow calculation (indirect calculation)

10-Mar-13 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mon

5:49 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug

CASH AT START OF MONTH/YEAR 0 0 0 0 0 0 0

Cash inflow

Net profit 0 0 0 0 0 0 0

Plus depreciation/amortization 0 0 0 0 0 0 0

Plus changes in:

Liabilities from performance 0 0 0 0 0 0 0

Wage provisions 0 0 0 0 0 0 0

Tax provisions 0 0 0 0 0 0 0

Long-term debt/loans 0 0 0 0 0 0 0

Total cash inflow 0 0 0 0 0 0 0

Cash deployed

Minus changes in:

Net receivables from performance 0 0 0 0 0 0 0

Stock 0 0 0 0 0 0 0

Gross fixed assets 0 0 0 0 0 0 0

Total cash deployed 0 0 0 0 0 0 0

INCREASE/DECREASE IN CASH 0 0 0 0 0 0 0

FINANCING (increase in equity) 0 0 0 0 0 0 0

CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0


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Page 3

SAMPLE CO. LTD

Profit & loss statement



Sales

Product/service 1 0 0 0 0 0 0 0




Total sales 0 0 0 0 0 0 0

Expenditure

Costs of performance

Direct production costs (wages) 0 0 0 0 0 0 0

Material costs 0 0 0 0 0 0 0

Returns 0 0 0 0 0 0 0

Indirect production costs (overhead) 0 0 0 0 0 0 0

Total costs of performance 0 0 0 0 0 0 0

Gross profit 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Operating costs

Development/Engineering

No. of personnel units 0 0 0 0 0 0 0

Wages 0 0 0 0 0 0 0

Bonuses 0 0 0 0 0 0 0


Consultancy As required 0 0 0 0 0 0 0

Office material 0 /person 0 0 0 0 0 0 0

Travel and refreshment 0 /person 0 0 0 0 0 0 0

Communication 0 /person 0 0 0 0 0 0 0

Depreciation 0 0 0 0 0 0 0

Total Development/Engineering 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Marketing & Sales

No. of personnel units 0 0 0 0 0 0 0

Wages 0 0 0 0 0 0 0

Commissions, bonuses 0% of sales 0 0 0 0 0 0 0






Total Marketing & Sales 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%


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Page 4

SAMPLE CO. LTD




Publicity

Publicity 0.0% of sales 0 0 0 0 0 0 0

Exhibitions 0.0% of sales 0 0 0 0 0 0 0

Other 0.0% of sales 0 0 0 0 0 0 0

Total publicity 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Administration No. of personnel units 0 0 0 0 0 0 0

Wages 0 0 0 0 0 0 0

Bonuses 0 0 0 0 0 0 0





Insurance 0.0% of sales 0 0 0 0 0 0 0

Prof. services (legal, accounting, etc.) as required 0 0 0 0 0 0 0

Provisions for unpaid invoices 0.0% of sales 0 0 0 0 0 0 0

Office rent 0 0 0 0 0 0 0

Water, electricity 0.00 /m 0 0 0 0 0 0 0

Maintenance, repairs 0.00 /m 0 0 0 0 0 0 0


Total administration 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Total operating costs 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Operating profit (EBIT) 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Financing expenditure 0.0% Interest rat 0 0 0 0 0 0 0

Financing income #DIV/0! 0 0 0 0 0 0 0

Profit before tax 0 0 0 0 0 0 0

Income tax 0 0 0 0 0 0 0

Net profit 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%


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Page 5

SAMPLE CO. LTD

Balance sheet



ASSETS

Liquid assets

Cash 0 0 0 0 0 0 0

Gross receivables from customers (30, 60 or 90 day 30 days 0 0 0 0 0 0 0

Provisions for bad debts 0.0% of gross 0 0 0 0 0 0 0

Net receivables from customers 0 0 0 0 0 0 0

Stock/inventory (30, 60 or 90 days) 30 days 0 0 0 0 0 0 0

Total liquid assets 0 0 0 0 0 0 0

Fixed assets

Computer hardware and software 0 0 0 0 0 0 0

Furniture and other equipment 0 0 0 0 0 0 0

Property, buildings and plant 0 0 0 0 0 0 0

Total fixed assets 0 0 0 0 0 0 0

Cumulated depreciation

Computer hardware and software 0 0 0 0 0 0 0

Furniture and other equipment 0 0 0 0 0 0 0

Property, buildings and plant 0 0 0 0 0 0 0

Total cumulated depreciation 0 0 0 0 0 0 0

Net fixed assets 0 0 0 0 0 0 0

TOTAL ASSETS 0 0 0 0 0 0 0

LIABILITIES

Debt

Short-term debt no entry field

Open third-party invoices (creditors) 30 days 0 0 0 0 0 0 0

Provisions for wages 15 days 0 0 0 0 0 0 0

Provisions for taxes 90 days 0 0 0 0 0 0 0

Total short-term debt 0 0 0 0 0 0 0

Long-term debt

Loans and mortgages 0 0 0 0 0 0 0

Total long-term debt 0 0 0 0 0 0 0

Total debt 0 0 0 0 0 0 0

Equity

Share capital 0 0 0 0 0 0 0

Reserves 0 0 0 0 0 0 0

Profit/loss carried forward 0 0 0 0 0 0 0

Total equity 0 0 0 0 0 0 0

TOTAL LIABILITIES 0 0 0 0 0 0 0


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Page 6

SAMPLE CO. LTD

Gross margin per product/service

10-Mar-13 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month

5:49 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-0

Product/service 1

Sales

No. of units 0 0 0 0 0 0 0

Average selling price 0 0 0 0 0 0 0


Share of total sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0

Direct costs

Material costs per unit 0 0 0 0 0 0 0

Material 0 0 0 0 0 0 0

Direct labour costs 0 0 0 0 0 0 0

Indirect labour costs 0 0 0 0 0 0 0

Returns 0.0% of sales 0 0 0 0 0 0 0

Total direct costs 0 0 0 0 0 0 0

GROSS MARGIN 0 0 0 0 0 0 0

Gross margin in % of sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0


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SAMPLE CO. LTD




Product/service 2

Sales

No. of units 0 0 0 0 0 0 0




Direct costs


Material 0 0 0 0 0 0 0








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Page 8

SAMPLE CO. LTD




Product/service 3

Sales

No. of units 0 0 0 0 0 0 0




Direct costs


Material 0 0 0 0 0 0 0








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Page 9

SAMPLE CO. LTD




Product/service 4

Sales

No. of units 0 0 0 0 0 0 0




Direct costs


Material 0 0 0 0 0 0 0








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Page 10

SAMPLE CO. LTD

Personnel planning (personnel units)



Production Monthly wage Annual wage

Manufacturing 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Assembly 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Handling, logistics 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Purchasing 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Production 0.0 0.0 0.0 0.0 0.0 0.0 0.0


Development head 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Mechanical engineer 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Electrician 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Software developer 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Development/Engineering 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Marketing & Sales

Marketing head 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Marketing 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Sales head 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Salespeople 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Customer service 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Marketing & Sales 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Administration

CEO 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

CFO 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Controller 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Accounting 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Personnel 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Secretarial services 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Administration 0.0 0.0 0.0 0.0 0.0 0.0 0.0

TOTAL PERSONNEL (personnel units) 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Sales per employee


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Page 11

SAMPLE CO. LTD

Salaries paid



Production

Manufacturing 0 0 0 0 0 0 0

Assembly 0 0 0 0 0 0 0

Handling, logistics 0 0 0 0 0 0 0

Purchasing 0 0 0 0 0 0 0

Total Production 0 0 0 0 0 0 0


Development head 0 0 0 0 0 0 0

Mechanical engineer 0 0 0 0 0 0 0

Electrician 0 0 0 0 0 0 0

Software developer 0 0 0 0 0 0 0

Total Development/Engineering 0 0 0 0 0 0 0

Marketing & Sales

Marketing head 0 0 0 0 0 0 0

Marketing 0 0 0 0 0 0 0

Sales head 0 0 0 0 0 0 0

Salespeople 0 0 0 0 0 0 0

Customer service 0 0 0 0 0 0 0

Total Marketing & Sales 0 0 0 0 0 0 0

Administration

CEO 0 0 0 0 0 0 0

CFO 0 0 0 0 0 0 0

Controller 0 0 0 0 0 0 0

Accounting 0 0 0 0 0 0 0

Personnel 0 0 0 0 0 0 0

Secretarial services 0 0 0 0 0 0 0

Total Administration 0 0 0 0 0 0 0

TOTAL SALARIES PAID 0 0 0 0 0 0 0

Social and other personnel costs 0% of salary 0% 0% 0% 0% 0% 0% 0%

Annual salary growth 15.0%

Salaries as % of starting salaries 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100


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Page 12

SAMPLE CO. LTD

Investments



Production

Computer hardware and software 0 /Person 0 0 0 0 0 0 0

Furniture and other equipment 0 /Person 0 0 0 0 0 0 0

Property, buildings and plant 0 /Person 0 0 0 0 0 0 0

Total investments 0 0 0 0 0 0 0






Marketing





Administration





TOTAL INVESTMENTS 0 0 0 0 0 0 0


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Page 13

SAMPLE CO. LTD

Depreciation



Production

Computer hardware and software 3 years 0 0 0 0 0 0 0

Furniture and other equipment 7 years 0 0 0 0 0 0 0

Property, buildings and plant 10 years 0 0 0 0 0 0 0

Total depreciation 0 0 0 0 0 0 0






Marketing





Administration





TOTAL DEPRECIATION 0 0 0 0 0 0 0


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SAMPLE CO. LTD

Production and stock/inventory



Production

Direct labour costs

No. of personnel 0 0 0 0 0 0 0

Salaries 0 0 0 0 0 0 0

Bonus 0 0 0 0 0 0 0

Social costs 0 0 0 0 0 0 0

Total direct labour costs 0 0 0 0 0 0 0

Indirect labour costs

Office material 0 /Person 0 0 0 0 0 0 0

Travel and refreshment 0 /Person 0 0 0 0 0 0 0

Communication 0 /Person 0 0 0 0 0 0 0

Rent 0 0 0 0 0 0 0


Total indirect labour costs 0 0 0 0 0 0 0

Total Production 0 0 0 0 0 0 0

Stock/inventory

Initial stock/inventory 0 0 0 0 0 0 0

Additional purchases (30 days before sale)





Total purchases 0 0 0 0 0 0 0

Minus material costs of sales





Total material costs 0 0 0 0 0 0 0

Stock/inventory at the end of the period 0 0 0 0 0 0 0


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Page 15

SAMPLE CO. LTD

Calculations



RENT

Total office space 0 0 0 0 0 0 0

Cost per m 0.00 /m 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0

Total cost of office rental 0 0 0 0 0 0 0

Area (m ) per person 0 0 0 0 0 0 0

Total production area 0 0 0 0 0 0 0

Cost per m2 0.00 /m 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0

Total cost of production area 0 0 0 0 0 0 0

Area (m2) per person 0 0 0 0 0 0 0

TAX 30%

Cumulated loss 0 0 0 0 0 0 0

Taxable income 0 0 0 0 0 0 0

Income tax 0 0 0 0 0 0 0

P 16


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SAMPLE CO. LTD


10-Mar-13

5:49

CASH AT START OF MONTH/YEAR

Income

Sales income received

Interest income

Total income

Expenditure

Salaries

Social and other personnel costs

Commissions, bonuses

Material purchases

Returns

Advertising

Publicity material

Exhibitions

Office material

Travel and refreshment

Communication

Maintenance/repairs

Rent

Water and electricity

Insurance

External consultants

Prof. services (legal, accounting, etc.)

Tax

Capital expenditure

Interest payments

Total expenditure

Increase/decrease in cash

Funds received from financing

Funds received from credits

CASH AT END OF MONTH/YEAR

Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Mon

Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Se

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 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 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 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

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 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 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 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

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

Page 17


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SAMPLE CO. LTD


10-Mar-13

5:49


Cash inflow

Net profit

Plus depreciation/amortization

Plus changes in:

Liabilities from performance

Wage provisionsTax provisions

Long-term debt/loans

Total cash inflow

Cash deployed

Minus changes in:

Net receivables from performance

Stock

Gross fixed assets

Total cash deployed

INCREASE/DECREASE IN CASH

FINANCING (increase in equity)


Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Mont

Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep

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 0 0 0 0 0 0

0 0 0 0 0 0 0 00 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 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 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 0

Page 18


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Page 18

SAMPLE CO. LTD


10-Mar-13

5:49

Sales

Product/service 1

Product/service 2

Product/service 3

Product/service 4

Total sales

Expenditure

Costs of performance

Direct production costs (wages)

Material costs

Returns

Indirect production costs (overhead)

Total costs of performance

Gross profit

In % of sales

Operating costs


No. of personnel units

Wages

Bonuses


Consultancy

Office material


Communication

Depreciation

Total Development/Engineering

In % of sales

Marketing & Sales


Wages



Office materialTravel and refreshment

Communication

Depreciation

Total Marketing & Sales

In % of sales



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 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 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 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

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 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 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% 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

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 00 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 0 0 0 0 0

0% 0% 0% 0% 0% 0% 0% 0%

Page 19


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Page 19

SAMPLE CO. LTD


10-Mar-13

5:49

Publicity

Publicity

Exhibitions

Other

Total publicity

In % of sales

Administration


Wages

Bonuses


Office material


Communication

Insurance


Provisions for unpaid invoices

Office rentWater, electricity

Maintenance, repairs

Depreciation

Total administration

In % of sales

Total operating costs

In % of sales

Operating profit (EBIT)In % of sales

Financing expenditure

Financing income

Profit before tax

Income tax

Net profit

In % of sales



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 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 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 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

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 00 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 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% 0% 0% 0%

0 0 0 0 0 0 0 00% 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 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% 0% 0% 0%

Page 20


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Page 20

SAMPLE CO. LTD

Balance sheet

10-Mar-13

5:49

ASSETS

Liquid assets

Cash

Gross receivables from customers (30, 60 or 90 day

Provisions for bad debts

Net receivables from customers

Stock/inventory (30, 60 or 90 days)

Total liquid assets

Fixed assets

Computer hardware and software

Furniture and other equipment

Property, buildings and plant

Total fixed assets




Property, buildings and plantTotal cumulated depreciation

Net fixed assets

TOTAL ASSETS

LIABILITIES

Debt

Short-term debt

Open third-party invoices (creditors)

Provisions for wagesProvisions for taxes

Total short-term debt

Long-term debt

Loans and mortgages

Total long-term debt

Total debt

EquityShare capital

Reserves

Profit/loss carried forward

Total equity

TOTAL LIABILITIES



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 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 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 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 00 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 0 0 0 0 0

0 0 0 0 0 0 0 00 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 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 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 0

Page 21


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g

SAMPLE CO. LTD


10-Mar-135:49

Product/service 1

Sales

No. of units

Average selling price

Total sales

Share of total sales

Direct costs

Material costs per unit

Material

Direct labour costs


Returns

Total direct costs

GROSS MARGIN

Gross margin in % of sales

Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-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

0.0% 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 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 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0

Page 22


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SAMPLE CO. LTD


10-Mar-135:49

Product/service 2

Sales

No. of units


Total sales


Direct costs


Material

Direct labour costs


Returns

Total direct costs

GROSS MARGIN



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% 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 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 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0

Page 23


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SAMPLE CO. LTD


10-Mar-135:49

Product/service 3

Sales

No. of units


Total sales


Direct costs


Material

Direct labour costs


Returns

Total direct costs

GROSS MARGIN



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% 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 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 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0

Page 24


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SAMPLE CO. LTD


10-Mar-135:49

Product/service 4

Sales

No. of units


Total sales


Direct costs


Material

Direct labour costs


Returns

Total direct costs

GROSS MARGIN



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% 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 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 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0

Page 25


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SAMPLE CO. LTD


10-Mar-135:49

Production

Manufacturing

Assembly

Handling, logistics

Purchasing

Total Production


Development headMechanical engineer

Electrician

Software developer


Marketing & Sales

Marketing head

Marketing

Sales head

SalespeopleCustomer service


Administration

CEO

CFO

Controller

Accounting

Personnel

Secretarial servicesTotal Administration

TOTAL PERSONNEL (personnel units)

Sales per employee

Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonJan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Se

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 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 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 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.00.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.00.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.00.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Page 26


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SAMPLE CO. LTD

Salaries paid

10-Mar-135:49

Production

Manufacturing

Assembly

Handling, logistics

Purchasing

Total Production



Electrician

Software developer


Marketing & Sales

Marketing head

Marketing

Sales head

SalespeopleCustomer service


Administration

CEO

CFO

Controller

Accounting

Personnel

Secretarial servicesTotal Administration

TOTAL SALARIES PAID


Annual salary growth

Salaries as % of starting salaries

Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonJan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep

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 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 00 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 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 0 0 0

0 0 0 0 0 0 0 00 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 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 0 0 0

0 0 0 0 0 0 0 00 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0% 0% 0% 0% 0% 0% 0% 0%

115.0% 115.0% 115.0% 115.0% 115.0% 115.0% 115.0% 115.0% 11

Page 27


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SAMPLE CO. LTD

Investments

10-Mar-135:49

Production




Total investments



Furniture and other equipmentProperty, buildings and plant

Total investments

Marketing




Total investments

AdministrationComputer hardware and software



Total investments

TOTAL INVESTMENTS

Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MontJan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep

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 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 00 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 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 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 0

0 0 0 0 0 0 0 0

Page 28


31/54

SAMPLE CO. LTD

Depreciation

10-Mar-135:49

Production




Total depreciation



Furniture and other equipmentProperty, buildings and plant

Total depreciation

Marketing




Total depreciation

AdministrationComputer hardware and software



Total depreciation

TOTAL DEPRECIATION

Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MontJan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep

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 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 00 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 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 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 0

0 0 0 0 0 0 0 0

Page 29


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SAMPLE CO. LTD


10-Mar-135:49

Production

Direct labour costs

No. of personnel

Salaries

Bonus

Social costs

Total direct labour costs


Office material


Communication

Rent

Depreciation

Total indirect labour costs

Total Production

Stock/inventory

Initial stock/inventory


Product/service 1

Product/service 2

Product/service 3

Product/service 4

Total purchases


Product/service 1

Product/service 2

Product/service 3

Product/service 4

Total material costs

Stock/inventory at the end of the period

Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonJan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep

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 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 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 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

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 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 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 0 0

0 0 0 0 0 0 0 0

Page 30


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SAMPLE CO. LTD

Calculations

10-Mar-135:49

RENT

Total office space

Cost per m

Total cost of office rental

Area (m ) per person

Total production area

Cost per m2

Total cost of production areaArea (m2) per person

TAX

Cumulated loss

Taxable income

Income tax

Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MontJan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-

0 0 0 0 0 0 0 0

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0

0 0 0 0 0 0 0 00 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 0 0 0 0 0

Page 31


34/54

SAMPLE CO. LTD


10-Mar-135:49


Income

Sales income received

Interest income

Total income

ExpenditureSalaries



Material purchases

Returns

Advertising

Publicity material

Exhibitions

Office material

Travel and refreshmentCommunication

Maintenance/repairs

Rent

Water and electricity

Insurance

External consultants


Tax

Capital expenditure

Interest paymentsTotal expenditure

Increase/decrease in cash

Funds received from financing

Funds received from credits


Total Total Total Total Tota2008 2009 2010 2011 2012

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 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

0 0 0 00 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 0

0 0 0 0

0 0 0 0

0 0 0 00 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

Page 32


35/54

SAMPLE CO. LTD


10-Mar-135:49


Cash inflow

Net profit

Plus depreciation/amortization

Plus changes in:

Liabilities from performance

Wage provisionsTax provisions

Long-term debt/loans

Total cash inflow

Cash deployed

Minus changes in:

Net receivables from performance

Stock

Gross fixed assets

Total cash deployed

INCREASE/DECREASE IN CASH

FINANCING (increase in equity)


Total Total Total Total Total2008 2009 2010 2011 2012

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 00 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 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

Page 33


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SAMPLE CO. LTD


10-Mar-135:49

Sales

Product/service 1

Product/service 2

Product/service 3

Product/service 4

Total sales

ExpenditureCosts of performance

Direct production costs (wages)

Material costs

Returns

Indirect production costs (overhead)

Total costs of performance

Gross profit

In % of sales

Operating costs



Wages

Bonuses


Consultancy

Office material


CommunicationDepreciation


In % of sales

Marketing & Sales


Wages



Office materialTravel and refreshment

Communication

Depreciation


In % of sales


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 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 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 0 0 00 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 0 0

0 0 0 00 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0% 0% 0% 0% 0

Page 34


37/54

SAMPLE CO. LTD


10-Mar-135:49

Publicity

Publicity

Exhibitions

Other

Total publicity

In % of sales

Administration

No. of personnel unitsWages

Bonuses


Office material


Communication

Insurance


Provisions for unpaid invoices

Office rentWater, electricity

Maintenance, repairs

Depreciation

Total administration

In % of sales

Total operating costs

In % of sales

Operating profit (EBIT)

In % of sales

Financing expenditure

Financing income

Profit before tax

Income tax

Net profit

In % of sales


0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0% 0% 0% 0% 0

0 0 0 00 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 0

0 0 0 0

0 0 0 0

0 0 0 00 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% 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 0 0

0 0 0 0

0% 0% 0% 0% 0

Page 35


38/54

SAMPLE CO. LTD

Balance sheet

10-Mar-135:49

ASSETS

Liquid assets

Cash

Gross receivables from customers (30, 60 or 90 day

Provisions for bad debts

Net receivables from customers

Stock/inventory (30, 60 or 90 days)

Total liquid assets

Fixed assets




Total fixed assets




Property, buildings and plantTotal cumulated depreciation

Net fixed assets

TOTAL ASSETS

LIABILITIES

Debt

Short-term debt

Open third-party invoices (creditors)

Provisions for wagesProvisions for taxes

Total short-term debt

Long-term debt

Loans and mortgages

Total long-term debt

Total debt

Equity Share capital

Reserves

Profit/loss carried forward

Total equity

TOTAL LIABILITIES


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 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 00 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 00 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 0

0 0 0 0

0 0 0 0

0 0 0 0

Page 36


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SAMPLE CO. LTD


10-Mar-13

5:49

Product/service 1

Sales

No. of units


Total sales


Direct costs


Material

Direct labour costs


Returns

Total direct costs

GROSS MARGIN


Total Total Total Total Total

2008 2009 2010 2011 2012

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 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 0 0 0

0 0 0 0 0

0.0% 0.0% 0.0% 0.0% 0.0%

Page 37


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SAMPLE CO. LTD


10-Mar-13

5:49

Product/service 2

Sales

No. of units


Total sales


Direct costs


Material

Direct labour costs


Returns

Total direct costs

GROSS MARGIN



2008 2009 2010 2011 2012

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 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 0 0 0

0 0 0 0 0

0.0% 0.0% 0.0% 0.0% 0.0%

Page 38


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SAMPLE CO. LTD


10-Mar-13

5:49

Product/service 3

Sales

No. of units


Total sales


Direct costs


Material

Direct labour costs


Returns

Total direct costs

GROSS MARGIN



2008 2009 2010 2011 2012

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 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 0 0 0

0 0 0 0 0

0.0% 0.0% 0.0% 0.0% 0.0%

Page 39


42/54

SAMPLE CO. LTD


10-Mar-13

5:49

Product/service 4

Sales

No. of units


Total sales


Direct costs


Material

Direct labour costs


Returns

Total direct costs

GROSS MARGIN



2008 2009 2010 2011 2012

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 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 0 0 0

0 0 0 0 0

0.0% 0.0% 0.0% 0.0% 0.0%

Page 40


43/54

SAMPLE CO. LTD


10-Mar-135:49

Production

Manufacturing

Assembly

Handling, logistics

Purchasing

Total Production



Electrician

Software developer


Marketing & Sales

Marketing head

Marketing

Sales head

Salespeople

Customer service


Administration

CEO

CFO

Controller

Accounting

Personnel

Secretarial services

Total Administration

TOTAL PERSONNEL (personnel units)

Sales per employee


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 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 0.0 00.0 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

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 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 0.0 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 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 0.0 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 0.0 0.0 0

0 0 0 0

Page 41


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SAMPLE CO. LTD

Salaries paid

10-Mar-135:49

Production

Manufacturing

Assembly

Handling, logistics

Purchasing

Total Production


Development head

Mechanical engineer

Electrician

Software developer


Marketing & Sales

Marketing head

Marketing

Sales head

Salespeople

Customer service


Administration

CEO

CFO

Controller

Accounting

Personnel

Secretarial services

Total Administration

TOTAL SALARIES PAID


Annual salary growth

Salaries as % of starting salaries


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 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

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 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0% 0% 0% 0% 0%

132.3% 152.1% 174.9% 201.1% 231.3%

Page 42


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SAMPLE CO. LTD

Investments

10-Mar-13

5:49

Production




Total investments





Total investments

Marketing




Total investments

Administration




Total investments

TOTAL INVESTMENTS


2008 2009 2010 2011 2012

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 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 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 0 0

0 0 0 0 0

Page 43


46/54

SAMPLE CO. LTD

Depreciation

10-Mar-13

5:49

Production




Total depreciation





Total depreciation

Marketing




Total depreciation

Administration




Total depreciation

TOTAL DEPRECIATION


2008 2009 2010 2011 2012

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 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 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 0 0

0 0 0 0 0

Page 44


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SAMPLE CO. LTD


10-Mar-13

5:49

Production

Direct labour costs

No. of personnel

Salaries

Bonus

Social costs

Total direct labour costs


Office material


Communication

Rent

Depreciation

Total indirect labour costs

Total Production

Stock/inventory

Initial stock/inventory


Product/service 1

Product/service 2

Product/service 3

Product/service 4

Total purchases


Product/service 1

Product/service 2

Product/service 3

Product/service 4

Total material costs

Stock/inventory at the end of the period

Total Total Total Total Tota

2008 2009 2010 2011 2012

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 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

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 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

Page 45


48/54

SAMPLE CO. LTD

Calculations

10-Mar-13

5:49

RENT

Total office space

Cost per m

Total cost of office rental

Area (m ) per person

Total production area

Cost per m2

Total cost of production area

Area (m2) per person

TAX

Cumulated loss

Taxable income

Income tax


2008 2009 2010 2011 2012

0 0 0 0 0

0.00 0.00 0.00 0.00 0.00

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0.00 0.00 0.00 0.00 0.00

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

SAMPLE CO. LTD


49/54

Profit & Loss Statement

2006 2007 2008 2009 2010 2011 2012

Sales






Cost of services provided 0 0 0 0 0 0 0

Gross margin 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Operating costs

Development/Engineering 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Marketing & Sales 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Administration 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Total operating costs 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Operating profit 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

Financing expenditure 0 0 0 0 0 0 0

Financing income 0 0 0 0 0 0 0

Profit before tax 0 0 0 0 0 0 0

Income tax 0 0 0 0 0 0 0

Net profit 0 0 0 0 0 0 0

In % of sales 0% 0% 0% 0% 0% 0% 0%

SAMPLE CO. LTD


50/54

Balance sheet at end of accounting year

2006 2007 2008 2009 2010 2011 2012

Assets

Liquid assets

Cash 0 0 0 0 0 0 0

Net receivables from customers 0 0 0 0 0 0 0

Stock/inventory (30, 60 or 90 days) 0 0 0 0 0 0 0

Total liquid assets 0 0 0 0 0 0 0


Minus cumulated depreciation 0 0 0 0 0 0 0

Net fixed assets 0 0 0 0 0 0 0

TOTAL ASSETS 0 0 0 0 0 0 0

LIABILITIES

Debt

Short-term debt

Open third-party invoices (creditors) 0 0 0 0 0 0 0

Provisions for wages 0 0 0 0 0 0 0

Provisions for taxes 0 0 0 0 0 0 0

Total short-term debt 0 0 0 0 0 0 0

Long-term debtLoans and mortgages 0 0 0 0 0 0 0

Total long-term debt 0 0 0 0 0 0 0

TOTAL DEBT 0 0 0 0 0 0 0

Equity

Share capital 0 0 0 0 0 0 0

Reserves 0 0 0 0 0 0 0

Profit/loss carried forward 0 0 0 0 0 0 0

Total equity 0 0 0 0 0 0 0

TOTAL LIABILITIES 0 0 0 0 0 0 0

SAMPLE CO. LTD


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Cash flow calculation

2006 2007 2008 2009 2010 2011 2012

CASH AT BEGINNING OF YEAR 0 0 0 0 0 0 0

Cash inflow

Net profit 0 0 0 0 0 0 0

Plus depreciation/amortization 0 0 0 0 0 0 0

Plus changes in:

Liabilities from performance 0 0 0 0 0 0 0

Wage provisions 0 0 0 0 0 0 0

Tax provisions 0 0 0 0 0 0 0

Long-term debt/loans 0 0 0 0 0 0 0

Total cash inflow 0 0 0 0 0 0 0

Cash outflow

Minus changes in:

Net receivables from performance 0 0 0 0 0 0 0

Stock 0 0 0 0 0 0 0


Total cash outflow 0 0 0 0 0 0 0

CASH INCREASE/DECREASE 0 0 0 0 0 0 0

FINANCING (INCREASE IN EQUITY) 0 0 0 0 0 0 0

CASH AT END OF YEAR 0 0 0 0 0 0 0

Check sums:

Check balance sheet 0 0 0 0 0 0 0

Check cash flow and profit & loss statement 0 0 0 0 0 0 0

Check cash flow and balance sheet 0 0 0 0 0 0 0


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0

0

0

0

0

1

1

1

1

1

1

2006 2007 2008 2009 2010 2011

Unit

Development of sales, gross margin and net profit

Sales development Gross margin Net prof it


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0

0

0

0

0

1

1

1

1

1

1

2006 2007 2008 2009 2010 2011 2012

Cumulativecashneeds(excl.externalfinancing)

Jahr

Cumulative cash needs

SAMPLE CO. LTDProfit & loss statement


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Sales development 0000 000000000000000000000000 00000

2006 2007 2008 2009 2010 2011 2012Sales development 0 0 0 0 0 0 0

Gross margin 0 0 0 0 0 0 0

Net profit 0 0 0 0 0 0 0

Cash needs

2006 2007 2008 2009 2010 2011 2012

Balance sheet

Normal case 0 0 0 0 0 0 0

Best case

Worst case

generic businessplan

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