You are on page 1of 8

ASTRONOMIA

Income Statement
Years 1 to 5
Year 1

Year 2

Operating Income

518,200

621,840

COST OF REVENUE
% of Revenues

336,830
65.0%

404,196
65.0%

GROSS PROFIT
% of Revenues

181,370
35.0%

217,644
35.0%

OPERATING EXPENSES
Sales & Marketing
Research & Development
General and Administration
Total Operating Expenses
% of Revenues

93,276
18%

111,931
18%

EARNINGS FROM OPERATIONS

88,094

105,713

EARNINGS BEFORE INTEREST & TAXES

88,094

105,713

INTEREST EXPENSE

45,000

52,500

NET EARNINGS BEFORE TAXES

43,094

53,213

TAXES

14,652

18,092

NET EARNINGS
% of Revenues

28,442
5.5%

35,120
5.6%

EXTRAORDINARY INCOME / (EXPENSE)

Year 3

Year 4

Year 5

746,208

895,450

485,035
65.0%

582,042
65.0%

698,451
65.0%

261,173
35.0%

313,407
35.0%

376,089
35.0%

134,317
18%

161,181
18%

193,417
18%

126,855

152,226

182,672

126,855

152,226

182,672

56,250

60,000

70,605

92,226

115,172

24,006

31,357

39,158

46,600
6.2%

60,869
6.8%

76,013
7.1%

1,074,540

20000 p.m Rent and other salary expenses

67,500 12% of LT Debt

ASTRONOMIA
Balance Sheet
Years 1 to 5

ASSETS
CURRENT ASSETS
Cash
Accounts Receivable
Inventories
Other Current Assets
Total Current Assets
PROPERTY & EQUIPMENT
TOTAL ASSETS
LIABILITIES & SHAREHOLDERS' EQUITY
STOCKHOLDERS' EQUITY
CommonStock
Retained Earnings

Year 1

Year 2

Year 3

Year 4

Year 5

28,442

63,562

110,162

171,031

247,045

0
0
0
0
300,000
328,442

0
0
0
0
350,000
413,562

0
0
0
0
375,000
485,162

0
0
0
0
400,000
571,031

0
0
0
0
450,000
697,045

28,442

63,562

110,162

171,031

247,045

0
300,000
328,442

0
350,000
413,562

0
375,000
485,162

0
400,000
571,031

0
450,000
697,045

CURRENT LIABILITIES
Accounts Payable & Accrued Expen
LONG TERM DEBT and Equity
Total Equity

Working Capital
Balanced

0
(0)

0
(0)

0
(0)

0
(0)

0
(0)

Land and Other Furniture and Fixings

YEAR 1

YEAR 2
YEAR 3
35,120
46,600
0
0
0
0

Net Profit
Non Cash Charges
Increase in LT provisions
Change in Working Capital

28,442
0
0
0

Net Operating CF

28,442
0
0

35,120
0
50,000

46,600
0
25,000

50,000

25,000

Capital Expenditure
Other investments

0
0

50,000
0

25,000
0

Net Investing Cash flow

50000

25000

Issue of share capital


New loans
Net Financing Cash flow

Net Cash Flow


Opening Cash

28,442

Closing Cash

28,442

35,120
28,442
63,562

46,600
63562
110,162

YEAR 4
YEAR 5
60,869
76,013
0
0
0
0
0

60,869
0
25,000

76,013
0
50,000

25,000

50,000

25,000
0

50,000
0

25000

50000

60,869
110162
171,031

76,013
171031
247,045

Men's
Formal Shirt
Casual
Kurta- Long
Kurta- Short

PRICE(RS.)
2450
2450
2510
2390

Women's
Formal Shirt
Informal Shirt
Long Kurti
Short Kurti
Dress
Total Revenue

PRICE(RS.)
2330
2330
2550
2430
3030

30
30
15
15

36
36
18
18

43
43
22
22

52
52
26
26

62
62
31
31

10
10
20
20
50
518200

0
12
12
24
24
60
621840

0
0
14
17
14
17
29
35
29
35
72
86
746208 895449.6

0
21
21
41
41
104
1074540

BREAKEVEN ANALYSIS
Average Price
Variable Cost
Fixed Cost
BEP Sales

2500
1625
93276
158.0297

138276
395074.3
256798.3
138276

THE SALES VOLUME AT WHIH OUR BUSINESS WOULD BREAKEVEN IS RS. 395074.3

You might also like