Bas4alBaby Care Company (Pvt.) Ltd (BCC)Projected Financial Model For a Single productProduct Name: MehadLogo: The Parented SleepMode of FinancingEquity-basedForm of BusinessPrivate Limited companyNumber of Members6Amount of Contribution by Each Member (PKR)500,000Total Amount to be Invested Initially (PKR)3,000,000Number of Months in a Year12Profit Margin on Cost28.6%Income Tax20%Sales Tax16%Selling Price Per Unit3997Number of Units (Produced in a month)300Number of Units Sold Each Month290Number of Units Unsold10Elements of Cost are as follows:Number of Units to be produced per day15Number of Working Days (Production)20Number of Employees2MATERIALDirect Material: Components1. Cost of Material if Components are not purchased in Bulk QuantitySerial #ParticularsDescriptionQuantity/ LengthPer Unit Cost (PKR)Total Cost Per Day (PKR)Total Cost Per Month (PKR)Total Cost Per Year(PKR)1Pipe3/4, 18 Gauge30 Feet550825016500019800002Bolt (Nuts)10*20 mm6 units60900180002160003Rod for ring10 mm5 Feet951425285003420004RubbersNIL4 units3045090001080005HooksNIL2 units152254500540006Qabza & Other Small PartsNil2 units25375750090000TOTAL MATERIAL COST775116252325002790000ORCost of Material if Components are purchased in Bulk QuantitySerial #ParticularDescriptionQuantity/ LengthPer Unit Cost (PKR)Total Cost Per Day (PKR)Total Cost Per Month (PKR)1Pipe3/4, 18 Gauge30 Feet50075001500002Bolt (Nuts)10*20 mm6 units50750150003Rod for ring10 mm5 Feet801200240004RubbersNILL4 units2537575005HooksNILL2 units1218036006Qabza & Other Small PartsNILL2 units182705400TOTAL MATERIAL COST68510275205500Indirect Material: ComponentsSerial #ParticularDescriptionQuantity/ LengthPer Unit Cost (PKR)Total Cost Per Day (PKR)Total Cost Per Month (PKR)1Powder-coated Color (Unit)1 Box / Bottle11502250450002Plain quilted Cloth Piece (incl. Foam)& Its Stiching3 Yards34506750135000TOTAL6009000180000Labor: WagesDirect LaborSerial #ParticularDescriptionNumber of Employees Per DayPer Day Wage Rate Per Employee (PKR)Per day Wages for 2 Employee (PKR)Per Month Wages for 2 Employee (PKR)1Prod. Labor WorkPer Day Engagement25001000200002Food (Lunch+Tea)*Lunch (1 Time) & Tea (4 Times)21202404800TOTAL DIRECT LABOR COST620124024800* Per Day Lunch Cost Rs. 60 (Rs.30 x 2)* Per Day Tea Cost Rs. 60 (Rs.15 x 4)Factory Overhead (FOH):Serial #ParticularDescriptionQuantity/ LengthPer Kg or Per Unit Rate (PKR)Per Month Expense (PKR)1Prod. Rent20*20 Feet in an Industrial Area1-120002Electricity Cost6 Hours Consumption/day3002266003LPG Gas (Kg)29036004Petrol For Generator2 litters daily29738805Other utility ExpensesWater-2506Depreciation149276.666666667TOTAL FOH COST175606.666666667Administrative ExpensesSerial #ParticularDescriptionQuantity/ LengthPer Day Cost (PKR)Per Month Expenses (PKR)1Point of Sales-Rent & OthersAt Metro & Macro Outlets500002Mobiles Balance Charge*For Usage by Driver, Salesman & Direct Labour5-20003Office StationaryCash Memo & Others10004Transportation ExpensesCNG, Maintenance etc.50010000TOTAL ADMIN EXPENSES50063000* For Driver & Salesman Rs. 500 each and for Direct Labour Rs. 250Marketing ExpensesSerial #ParticularDescriptionQuantity/ LengthPer Unit Cost (PKR)Per Month Expenses (PKR)1Advertisement ExpensesFacebook & Cable Network150002Packing Material (Printed Boxes)1 Box for Rod & 1Box for Angling23501050003Driver-cum-distributorLoading & Unloading for Delivery1-150004Salaries-SalesmanAt Points of Sales21000020000TOTAL MARKETING EXPENSES10350155000INITIAL INVESTMENT/PRELIMINARY COSTPreliminary ExpensesParticularsTime CoverageTime ValueFixed assetsAs per Fixed Assets Schedule517100Material3 Months3616500Indirect Material3 Months3540000Labour2 Months249600Provision for Electircity6 Months639600Provision for Gas6 Months621600Provision for Rent6 Months672000CNG + Petrol2 Months220000petrol for generator2 Months27760Advance Rent (Security)3 Months336000Packing3 Months3315000Admin. Expenses3 Months3189000Marketing Expenses3 Months3465000TOTAL2889160PER UNIT COSTPer Day or Per MonthPer UnitManufacturing CostsMaterial10275685Labour124082.67Indirect Material9000600FOH8780.3333333333585.356Operating Expenses (Admin. & Marketing)10900726.6666666667Per Unit Cost by incorporating only Production Costs1953.022Per Unit Cost by incorporating all Costs and Expenses2679.689COST OF GOODS SOLD STATEMENT FOR YEAR-IPer YearPer MonthPer YearMaterial2055002466000Labour24800297600FOH175606.6666666672107280Indirect Material1800002160000Finished Goods12019530.2222222222234362.666666667Cost of Goods Sold566376.4444444446796517.33333333SELLING PRICE PER UNITPer Unit Cost by incorporating all Costs and Expenses2679.689ADD: Margin28.6%766.391Selling Price Before Sales Tax3446Add: Sales Tax 16%551.3727857778Selling Price Per Unit3997Expenditure on Fixed Assets1Welding Plant75002Drill Machine (Stand Drill with Motor)80003Pipe Bender60004Furnace Paint Unit (With Compressor)250005Hand Tool Kit7006Pipe Cutter 14"65007Bench Grinder20008Bench Wise9009Generator3500010Pick Up (Used)41000011pedestal Fan400012Dye1000013Wood Bench1500517100

IS&FASBaby Care Company (Pvt.) Ltd (BCC)Product Name:MehadLogo: The Parented SleepPROJECTED INCOME STATEMENTFOR THE YEAR ENDED31-Dec-11Working NotesAmount (PKR)Sales RevenueWN-113911135Cost of Goods SoldWN-26796517Gross Profit7114618Operating ExpensesAdmin. ExpensesWN-1756000Marketing ExpensesWN-11860000Operating Profit4498618Sales Tax 16%2225782Net Profit Before Income Tax2272836Income Tax 20%454567Net Profit After Income Tax1818269Net profit margin0.13WN-1Sales RevenuePer UnitPer MonthPer YearNumber of Units to be Sold2903480Selling Price per Unit3997Total Sales Revenue1159261.2813911135Note: First three coulmns are linked with sheet Bas4al (exp on fixed assets)Costs of Assets and their DepreciationSerial #ParticularsCostDepreciationWDVOpeningUseful Life (Years)AdjustmentsClosingOpeningMethod of DepreciationFTYAdjustmentsClosingInc. / Dec.Inc. / Dec.1Welding Plant750020Straight Line37571252Drill Machine (Stand Drill with Motor)800010Straight Line80072003Pipe Bender600025Straight Line24057604Furnace Paint Unit (With Compressor)2500025Straight Line1000240005Hand Tool Kit7002Straight Line3503506Pipe Cutter 14"650010Straight Line65058507Bench Grinder200010Straight Line20018008Bench Wise90020Straight Line458559Generator350005Straight Line70002800010Pick Up (Used)4100003Straight Line136666.666666667273333.33333333311pedestal Fan40005Straight Line800320012Dye1000025Straight Line400960013Wood Bench15002Straight Line750750000000000000000000000TOTAL COST OF ASSETS517100149276.666666667367823.333333333

BS&CFBaby Care Company (Pvt.) Ltd (BCC)Product Name:MehadLogo: The Parented SleepBALANCE SHEETAS ON31-Dec-11ASSETSEQUITY AND LIABILITIESWorking NotesAmount (PKR)Amount (PKR)Non-current AssetsEquityAll Long-term Assets517100Capital Invested2,889,160Less: Acc. Dep.149276.666666667Profit1818269WDV367823.333333333No Long Term LiabilityBusiness will be run ON CASH BASISTOTAL NON-CURRENT ASSETS367823.333333333Current AssetsCash4069243Inventory (Finished Goods)234362.666666667Advance Rent (Security)36000TOTAL NON-CURRENT ASSETS4339606TOTAL ASSETS4707429TOTAL liabilities plus O.E4707429CASH FLOW STATEMENTFOR THE YEAR31-Dec-11Cash Flow From Operating ActivitiesOperating Profit4498618Adjustment for:Depreciation149276.666666667Advance Rent Security Paid36000Working CapitalIncrease Finished Goods Inventory234362.6666666674377532TAXATION-paymentsSales Tax Paid2225781.66162773Income Tax Paid454567.278042453Cash from Operating Activities1697183Cash Flow from Investing ActivitiesPurchase of Assets517100Cash Flow from Financing ActivitiesEquity Amount2,889,160Net Decrease in Cash and Cash Equivalents4069243Cash Equivalent at the Beginning of The Year0Cash Equivalent at the End of The Year4069243