Break Up Of Start Up Cost

Expenditure Heads
Land in Defence Phase 8 (Kanal)
Construction Cost & Architecture
Furniture & Fixtures
Commercial Kitchen and Catering Equipment
Central Heating and Cooling System
Interior Designing and Decoration Costing
CCTV Cameras Inhouse
CCTV Cameras Outdoor
Sniffer Dogs
Computer Systems (Laptops)
Computer Server
LED TV 36"
Fire Extinghuishers
Fire/ smoke Alarms
Walk Through Gate
Fax Machines
Intercome
UPS
Generators
Legal Charges
Misc Expenses

Capital Investemnt

Vendor
Direct purchase from D.H.A
Habib Rafiq Group of companies
Kalamkar & Thomas Industries
Varioline Kitchens
HMG Enterprises
Hughes Design Associates
CYTech
CYTech
Hp Pavilion G6-1105TX
IBM Power 710 Express
Sony
MGH Engineering And Control Pvt Ltd
Enigma Technology
Self Secure International
Panasonic KX-FT981
Panasonic
GenPro Power Systems, Inc.
MAXIM POWER SOLUTIONS

Costing Sheet Cost/Unit

Nos. Of Units

Cost

7,000,000

200
200

1,437,252

15,000
17,000
50,000
50,000
505,000
58,000
6,200
26500
155,000
10,000
1,500
300,000
25,200,000
400,000
5,000,000

200
100
10
80
4
400
300
300
8
8
450
10
10

1,400,000,000
701,600,000
300,000,000
7,186,260
15,000,000
200,000,000
3,000,000
1,700,000
500,000
4,000,000
2,020,000
23,200,000
1,860,000
7,950,000
1,240,000
80,000
675,000
3,000,000
252,000,000
400,000
5,000,000

2,930,411,260

Balance Sheet
Income

Year 2

Year 3

Year 4

Year 5

91,626,368
78,625,756
90,254,869
19,532,675

152,710,614
92,895,996
545,733,955
32,554,458

183,252,737
94,235,277
608,559,957
39,065,350

198,523,798
96,876,869
750,591,331
42,320,795

213,794,860
98,560,193
968,186,420
45,576,241

280,039,668

823,895,023

925,113,321

1,088,312,793

1,326,117,714

Fixed Asset
Land
Others Assets
Machines and Other Equipment
Acc. Dep

1,400,000,000
500,000
1,524,511,260
234,742,252

1,400,000,000
500,000
1,524,511,260
469,484,504

1,400,000,000
500,000
1,524,511,260
704,226,756

1,400,000,000
500,000
1,524,511,260
938,969,008

1,400,000,000
500,000
1,524,511,260
1,173,711,260

Net Fixed Asset

1,289,769,008

1,055,026,756

820,284,504

585,542,252

350,800,000

Total Assets

2,970,308,676

3,279,421,779

3,145,897,825

3,074,355,045

3,077,417,714

Libilities
Accounts Payable
Notes Payable
Salaries Payable
Interest Expense Payable

31,962,559
5,728,057
12,174,951
24,908,396

53,270,931
9,546,762
12,181,039
24,908,396

71,027,909
11,456,114
12,187,129
24,908,396

76,946,901
12,410,790
12,193,223
24,908,396

82,865,893
13,365,467
12,199,320
24,908,396

Current Libilities

74,773,963

99,907,128

119,579,548

126,459,310

133,339,076

Long Term Libilities

loan Payable

1,758,246,756

1,758,246,756

1,172,164,504

586,082,252

Total libilities

1,833,020,719

1,858,153,884

1,291,744,052

712,541,562

133,339,076

Owner's Equity
Retained Earnings
Shareholders Equity

-34,876,547
1,172,164,504

249,103,391
1,172,164,504

681,989,268
1,172,164,504

1,189,648,980
1,172,164,504

1,771,914,134
1,172,164,504

Total Equity

1,137,287,957

1,421,267,895

1,854,153,772

2,361,813,484

2,944,078,638

Total Libility & Total Equity

2,970,308,676

3,279,421,779

3,145,897,824

3,074,355,046

3,077,417,714

Assets
Cash
Marketable Securities
Inventories
A/R
Current Asset

Year 1

Income Statement
Income
Rooms
Food
Beverages
Other Food And Beverages
Telecommunication
Rentals And Other income
Cancellation Fee
Gift Shop
Interest income

Total Reveue

Year 1

Year 2

Year 3

Year 4

Year 5

1,562,203,650
296,818,694
84,358,997
74,985,775
7,811,018
70,299,164
31,244,073
3,124,407
22,653,972

2,603,672,750
494,697,823
140,598,329
124,976,292
13,018,364
117,165,274
52,073,455
5,207,346
23,316,895

3,124,407,300
593,637,387
168,717,994
149,971,550
15,622,037
140,598,329
62,488,146
6,248,815
23,653,055

3,384,774,575
643,107,169
182,777,827
162,469,180
16,923,873
152,314,856
67,695,492
6,769,549
24,316,094

3,645,141,850
692,576,952
196,837,660
174,966,809
18,225,709
164,031,383
72,902,837
7,290,284
24,738,608

2,153,499,750

3,574,726,528

4,285,344,613

4,641,148,615

4,996,712,092

781,101,825
78,110,183
156,220,365

1,301,836,375
130,183,638
260,367,275

1,562,203,650
156,220,365
312,440,730

1,692,387,288
169,238,729
338,477,458

1,822,570,925
182,257,093
364,514,185

3,124,407

5,207,346

6,248,815

6,769,549

7,290,284

Expense Items
Production Expense
Cost Of Sales
Operating Expense

Chaina, GlassWare, SilverWare n

And Libilities
Chaina, GlassWare, SilverWare
And Libilities
Interior Design And Decoration
Expense Items

Total

30,000,000

1,048,556,780

1,697,594,634

2,037,113,560

2,206,873,024

2,376,632,487

Property Expense
Insurance Expense

56,239,331
18,746,444

93,732,219
31,244,073

112,478,663
37,492,888

121,851,885
40,617,295

131,225,107
43,741,702

Total

74,985,775

124,976,292

149,971,551

162,469,180

174,966,809

146,100,000
112,478,663
140,598,329
78,110,183

146,173,050
187,464,438
234,330,548
130,183,638

146,246,137
224,957,326
281,196,657
156,220,365

146,319,260
243,703,769
304,629,712
169,238,729

146,392,420
262,450,213
328,062,767
182,257,093

Indirect Expense
Fixed Expense

Operating Expense
Payroll Expense
Marketing Expense
General And Administrative Expense
Property Operation and Maintinance Expense

68,736,961

114,561,601

137,473,921

148,930,081

160,386,241

546,024,136

812,713,275

946,094,406

1,012,821,551

1,079,548,734

1,669,566,691

2,635,284,201

3,133,179,517

3,382,163,755

3,631,148,030

483,933,059

939,442,327

1,152,165,096

1,258,984,860

1,365,564,062

Depreciation Expenses
Amortization (License Fee)

234,742,252
137,000

234,742,252
137,000

234,742,252
137,000

234,742,252
137,000

234,742,252
137,000

EBIT

249,053,809

704,563,075

917,285,844

1,024,105,608

1,130,684,812

Interest Expense

298,901,949

298,901,949

298,901,949

298,901,949

298,901,949

EBT

-49,848,140

405,661,126

618,383,895

725,203,659

831,782,863

-14,954,442

121,698,338

185,515,169

217,561,098

249,534,859

-34,893,698

283,962,788

432,868,726

507,642,561

582,248,004

Energy Costs

Total

Total Expense
Profit before Depricitaion

And Amortizaion

Corporate Tax Rate (30 % of EBT)

Net Income

Ratio Analysis
Year 1

Year 2

Year 3

Year 4

Year 5

Liqudity Ratio

Formulas

Current Ratio

Current Asset /Curent ibility

3.75

8.25

7.74

8.61

9.95

Working Capital Ratio

Current Asset - Current Libility

205,265,705

723,987,895

805,533,773

961,853,483

1,192,778,638

Quick Ratio/ Acid Test Ratio

(Current Asset- Inventory)/Current Libility

2.54

2.78

2.65

2.67

2.68

Cash Ratio

(Cash+Marketable Securities)/Current Libilities

2.28

2.46

2.32

2.34

2.34

Activity Ratios
Accounts Receivable Turnover

Net Annual Sales/Average Receivable

110.25

109.81

109.70

109.67

109.63

Average Debt Collection Peroiod

Trade Accounts Receivable/ ( Sales/day)

3.31

3.32

3.33

3.33

3.33

Inventory Turnover

Cost Of Goods Sold/Average Inventory

8.65

2.39

2.57

2.25

1.88

Average Age of Inventory

365 Days/Inventory Turnover

42.18

153.01

142.19

161.88

193.90

Accounts Payable Turnover

Cost of Sales/Average Accounts Payable

Average Number of Days Payable Outstanding

Trade Accounts Payable/ ( Cost of sales /days)

Sales to Assets

Sales/Total Assets

24.44

24.44

21.99

21.99

21.99

14.93574034

14.93574015

16.59526707

16.59526697

16.5952669

0.73

1.09

1.36

1.51

1.62

63.73
1,372,397,925

63.58
2,272,890,153

63.55
2,723,140,963

63.54
2,948,761,327

63.52
3,174,141,167

11.57

19.71

21.41

22.07

22.63

-4.47

21.81

27.71

30.00

Operating Profitbility Ratio

Gross Profit Margin

(Gross Profit /Net Sales )*100

Gross Profit= Net Sales-Cost Of Goods Sold

Operating Profit Margin

(Operating Income / Net Sales) *100

Operating Income=Earning before Tax and Intertst

Net Profit Margin

Net Income/Sales

Contribution Margin

Contribution/sales
Contribution= Sales - Variale Cost

31.95

0.51

0.53

0.52

0.52

0.52

1,104,942,970

1,877,131,894

2,248,231,053

2,434,275,591

2,620,079,605

Retrun On Investement Ratios

Return On Total Asset

(Net Income+after Tax cost of interest)/Average Total Asset

Average Common Equity

(Previous Common Equity+current Common Equity)/2

Return On Total Equity

Net Income/Average Total Equity

-0.01

0.09

0.14

0.17

0.19

1,137,287,957

1,507,209,925.50

1,637,710,833.50

2,107,983,628.00

2,652,946,061.00

-0.031

0.19

0.26

0.24

0.22

Coverage Ratios
Debt To Total Assets

Total Libilities/Total Assets

Ower's Equity Ratio

(Total Equity/total Assets ) *100

0.62

0.57

0.41

0.23

0.04

38.29

43.34

58.94

76.82

95.67

Equity Multiplier
Total Debt to Equity

Totoal Assets/Total Equity

2.61

0.00

0.00

0.00

0.00

Total Libilities/Total Equity

1.61

1.31

0.70

0.30

0.05

Long Term Debt to Equity Ratio

Long term Debt/Equity+Long Term Debt

0.62

0.57

0.41

0.23

0.04

Time Interest Earned

Earning before interest and taxes/Interst Expemse

0.83

2.36

3.07

3.43

3.78