SAANGA GUMBA

NUWAKOT, NEPAL

COMPANY HIGHLIGHT
Name of Company : SAANGA GUMBA
Corporate Address : Nuwakot, Nepal
Types of Business : Organisation
Registration Details
Date of Registration :
Regd. Number :
PAN :
Registered under : Government of Nepal

Build and operate Buddhism Center for the

Objective : promotion of Buddhist culture

PROJECT HIGHLIGHT
Name of Project : SAANGA GUMBA
Address of Project : Nuwakot, Nepal
Proprietor : Mr. Abhishekh Dugad
Duration of the project : Long period of time
Capacity of Project/day : 1,500,000 Rs.
Annual Working Day : 330 Days
Working Shift : 1 shift
Working Hour/ Shift : 12 Hours
Total No. of Employees : 12 Nos.
Admin./Finance Department : 2 Nos.
Other Department : 10 Nos.
Interest rate for Loan : 9%

Rs. 000
TOTAL PROJECT COST 103,599
Uses of Fund
Current Assets 102,754
Fixed Assets 845

Sources of Fund
Equity Investment 43,599
Long Term Loan -
Short Term Loan 60,000
 FINANCIAL SYNOPSIS
Rs. 000
1st year
Sales 495,000
Variable Cost 459,214
Gross Profit 35,786
Fixed Expenses 9,439
BEP Sales 127,119
Saftey Margin ( Sales - BEP) 74%

Net Profit Margin 4%

BEP (%) 26%
ROI ( EAT / Investment) 17%
ROE 46%

Initial Investment 103,599

Total Present Value 178,497
Net Present Value 74,897
Internal Rate of Return 29%
Normal Payback Period (year) 2.86
Discounted Payback Period (year) 3.37
Profitability Index 2.46
Contribution Margin 7.16%
Interest Coverage Ratio 5.75
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Projected Balance Sheet

Amount in Rs.

Year Y1 1 2 3 4 5

Sources of Fund Schedule Audited Projected Projected Projected Projected Projected

Proprietor's Capital 1 3,174,000 23,174,000 23,174,000 23,174,000 23,174,000 23,174,000

Reserve and Surplus 476,502 20,236,576 32,863,224 45,089,208 57,206,222 69,469,112

Bank Loan 2 29,964,505 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000

Total Sources of Fund 33,615,007 103,410,576 116,037,224 128,263,208 140,380,222 152,643,112

Applications of Fund

Fixed Assets 3 95,259 656,444 509,333 393,950 302,745 229,999

Working Capital

Current Assets

Cash & Bank 47,719 4,268,707 9,295,069 11,025,491 11,561,299 11,056,907

Closing Stock 4 30,047,503 62,500,000 68,750,000 75,625,000 83,187,500 91,506,250

Trade & Other Receivables 4 10,108,878 52,144,462 53,809,555 59,361,986 65,469,321 72,187,176

Total Current Assets 40,204,100 118,913,169 131,854,623 146,012,477 160,218,120 174,750,333

Less: Current Liabilities

Trade & Other Payables 4 6,684,351 16,159,037 16,326,732 18,143,219 20,140,643 22,337,219

Total Current Liabilities 6,684,351 16,159,037 16,326,732 18,143,219 20,140,643 22,337,219

Net Working Capital 33,519,748 102,754,132 115,527,891 127,869,258 140,077,477 152,413,114

Total Applications of Fund 33,615,007 103,410,576 116,037,224 128,263,208 140,380,222 152,643,112

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Projected Income Statement

Amount in Rs.

Year Y1 1 2 3 4 5

Particulars Schedule Audited Projected Projected Projected Projected Projected

Sales revenue 5 50,250,127 495,000,000 512,375,000 563,612,500 619,973,750 681,971,125

Less: Cost of goods sold 46,230,115 459,214,170 475,000,000 522,500,000 574,750,000 632,225,000

Opening Stock 4 30,047,503 62,500,000 68,750,000 75,625,000 83,187,500

Purchase 5 76,277,618 491,666,667 481,250,000 529,375,000 582,312,500 640,543,750

Closing Stock 4 (30,047,503) (62,500,000) (68,750,000) (75,625,000) (83,187,500) (91,506,250)

Gross Profit 4,020,012 35,785,830 37,375,000 41,112,500 45,223,750 49,746,125

Expenses

Salary Expenses 6 1,556,500 2,405,000 2,525,250 2,651,513 2,784,088 2,923,293

Administrative Expenses 6 416,615 639,200 671,160 704,718 739,954 776,952

Selling & Distribution Expenses 6 160,308 335,098 341,225 375,348 412,882 454,170

Insurance Expenses 3 97,015 316,726 347,032 380,672 417,907 459,045

Repair & Maintenance 3 - 4,226 3,282 3,820 2,955 3,027

Depreciation Expenses 3 31,753 188,815 147,111 115,383 91,205 72,746

Profit Before Interest and Tax 1,757,821 31,896,765 33,339,939 36,881,047 40,774,759 45,056,892

Finance Charges 2 1,232,485 5,550,000 5,550,000 5,550,000 5,550,000 5,550,000

Profit before tax 525,336 26,346,765 27,789,939 31,331,047 35,224,759 39,506,892

Provision for taxation 48,834 6,586,691 6,947,485 7,832,762 8,806,190 9,876,723

Profit/(Loss) for the year 476,502 19,760,074 20,842,455 23,498,285 26,418,569 29,630,169

Retained Earnings of Previous year - 476,502 20,236,576 32,863,224 45,089,208 57,206,222

Earning Available for Distribution 476,502 20,236,576 41,079,031 56,361,510 71,507,777 86,836,390

Less: Dividend Paid 25% of profit - - 8,215,806 11,272,302 14,301,555 17,367,278

Retained Earnings Transferred to BS 476,502 20,236,576 32,863,224 45,089,208 57,206,222 69,469,112

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Projected Cash Flow Statement

Amount in Rs.

Year Y1 1 2 3 4 5
Particulars Audited Projected Projected Projected Projected Projected
Cash Flows from Operating Activities
Profit/(Loss) for the year 476,502 19,760,074 20,842,455 23,498,285 26,418,569 29,630,169
Add:
Depreciation 31,753 188,815 147,111 115,383 91,205 72,746
Provision for tax 48,834 6,586,691 6,947,485 7,832,762 8,806,190 9,876,723
Less: Tax Paid - (5,976,856) (6,911,406) (7,744,234) (8,708,847) (9,769,670)

Cash flows from operating activities before

557,089 20,558,724 21,025,645 23,702,196 26,607,117 29,809,968
changes in working capital

(Increase)/Decrease in Current Assets (3,556,358) (68,560,059) (7,590,379) (11,630,682) (12,793,750) (14,073,125)

Increase/(Decrease) in Current Liabilities - 2,936,828 (193,099) 931,210 1,023,996 1,126,043

Total Cash Flows from Operating Activities (2,999,269) (45,064,507) 13,242,168 13,002,725 14,837,363 16,862,886

Cash Flows from Investing Activities

(Increase)/Decrease in Fixed Assets (127,012) (750,000) - - - -
(Increase)/Decrease in Investment - - - - - -

Total Cash Flows from Investing Activities (127,012) (750,000) - - - -

Cash Flows from Financing Activities

Increase/(Decrease) in Capital 3,174,000 20,000,000 - - - -
Increase/(Decrease) in Bank Loan - 30,035,495 - - - -
Increase/(Decrease) in Partners' Loan - - - - - -
Dividend Paid - - (8,215,806) (11,272,302) (14,301,555) (17,367,278)

Total Cash Flows from Financing Activities 3,174,000 50,035,495 (8,215,806) (11,272,302) (14,301,555) (17,367,278)

Net Cash Flows 47,719 4,220,988 5,026,362 1,730,423 535,807 (504,392)

Opening Cash and Bank balance - 47,719 4,268,707 9,295,069 11,025,491 11,561,299

Closing Cash and Bank balance 47,719 4,268,707 9,295,069 11,025,491 11,561,299 11,056,907
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Projected Schedules
Amount in Rs.
Schedule - 1
Share Capital
Year 2072/73 1 2 3 4 5
Particulars Annex Audited Projected Projected Projected Projected Projected
Registered Capital 3,174,000 3,174,000 3,174,000 3,174,000 3,174,000 3,174,000
Additional Capital 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000
Total 3,174,000 23,174,000 23,174,000 23,174,000 23,174,000 23,174,000
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Details of Loan and Interest Schedule 2

Amount in Rs.
Working Capital Loan
Particulars Year 1 Year 2 Year 3 Year 4 Year 5
Opening Principal Balance - 60,000,000 60,000,000 60,000,000 60,000,000
Receipt 60,000,000 - - - -
Repayment of Principal - - - - -
Closing Balance 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Interest Paid @9% 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000

Total of Loan 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000

Total of Interest 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000

Bank Charges @0.25% 150,000 150,000 150,000 150,000 150,000

Total Finance Charges 5,550,000 5,550,000 5,550,000 5,550,000 5,550,000

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Projected Schedules
Amount in Rs.
Schedule - 3

A. Depreciation
Depreication Year 1 Year 2 Year 3 Year 4 Year 5
Block Particulars
Rate Assets Assets Assets Assets Assets
Land - - - - -
A Building 5% - - - - -
Furniture &
B 25% 595,259 446,444 334,833 251,125 188,344
Fixture
C Vehicle 20% - - - - -
D Other Assets 15% 200,000 170,000 144,500 122,825 104,401
E Software 50,000 40,000 30,000 20,000 10,000
Total 845,259 656,444 509,333 393,950 302,745
Depreciation 188,815 147,111 115,383 91,205 72,746
Net Assets 656,444 509,333 393,950 302,745 229,999

B. Insurance
Gross Block of Fixed Assets 845,259 656,444 509,333 393,950 302,745
Stock 62,500,000 68,750,000 75,625,000 83,187,500 91,506,250
Total Value 63,345,259 69,406,444 76,134,333 83,581,450 91,808,995
Rate of Insurance 0.5% 0.5% 0.5% 0.5% 0.5%
Amount of Insurance 316,726 347,032 380,672 417,907 459,045

C. Repair & Maintenance

Gross Block of Fixed Assets 845,259 656,444 509,333 393,950 302,745
Rate of Repair 0.5% 0.50% 0.75% 0.75% 1.0%
Amount of Repair & Maintenance 4,226 3,282 3,820 2,955 3,027
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Working Capital Requirement

Schedule 4
Amount in Rs.

Year 1 Year 2 Year 3 Year 4 Year 5

Particulars Days/%
Projected Projected Projected Projected Projected
Current Assets

Inventory 62,500,000 68,750,000 75,625,000 83,187,500 91,506,250

Closing Stock of Finished Goo 45 62,500,000 68,750,000 75,625,000 83,187,500 91,506,250

Debtors 30 41,746,743 43,181,818 47,500,000 52,250,000 57,475,000

Other Assets 10,397,719 10,627,736 11,861,986 13,219,321 14,712,176

Advances 3 4,469,697 4,375,000 4,812,500 5,293,750 5,823,125
Advance tax 90% 5,928,022 6,252,736 7,049,486 7,925,571 8,889,051
Total 114,644,462 122,559,555 134,986,986 148,656,821 163,693,426

Current Liabilities
Trade & Other Payables
Creditors 7 9,429,224 9,229,452 10,152,397 11,167,637 12,284,401
Salary 15 98,836 103,777 108,966 114,415 120,135
Other Cost 15 44,286 46,018 49,094 52,402 55,960
Provision for tax 6,586,691 6,947,485 7,832,762 8,806,190 9,876,723
Total 16,159,037 16,326,732 18,143,219 20,140,643 22,337,219

Working Capital 98,485,425 106,232,823 116,843,766 128,516,178 141,356,207

Cash in Hand 4,268,707 9,295,069 11,025,491 11,561,299 11,056,907

Net Working Capital 102,754,132 115,527,891 127,869,258 140,077,477 152,413,114

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Sales & Cost of Purchase Schedule 5

Amount in Rs.

Item 2072/73 1 2 3 4 5

Audited Projected Projected Projected Projected Projected

Daily

Sales per day 1,500,000 1,650,000 1,815,000 1,996,500 2,196,150

Markup in purchase 8% 8% 8% 8% 8%

Daily Cost of sales 1,388,889 1,527,778 1,680,556 1,848,611 2,033,472

Total Annual Sales 495,000,000 512,375,000 563,612,500 619,973,750 681,971,125

Total Annual Cost of Sales 459,214,170 475,000,000 522,500,000 574,750,000 632,225,000

Closing Stock Assumed 45 days 30,047,503 62,500,000 68,750,000 75,625,000 83,187,500 91,506,250

Total Purchase 491,666,667 481,250,000 529,375,000 582,312,500 640,543,750

Gross profit 35,785,830 37,375,000 41,112,500 45,223,750 49,746,125

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Administrative Expenses and Selling & Distribution Expenses
Schedule 6
A. Staff Expenses
Staff No Per month Year 1 Year 2 Year 3 year 4 year 5
CEO 1 50,000 650,000 682,500 716,625 752,456 790,079
Marketing Manager 1 25,000 325,000 341,250 358,313 376,228 395,040
Finance Manager 1 25,000 325,000 341,250 358,313 376,228 395,040
Accountant 1 12,000 156,000 163,800 171,990 180,590 189,619
Marketing Executives 5 10,000 650,000 682,500 716,625 752,456 790,079
Guard 1 7,000 91,000 95,550 100,328 105,344 110,611
Office Boy 2 8,000 208,000 218,400 229,320 240,786 252,825
Total 2,405,000 2,525,250 2,651,513 2,784,088 2,923,293

B. Administrative Expenses
Particulars Per month Year 1 Year 2 Year 3 year 4 year 5
Newspaper and Magazine 1,000 12,000 12,600 13,230 13,892 14,586
Communication Expenses 1,000 12,000 12,600 13,230 13,892 14,586
Audit Fee 50,000 52,500 55,125 57,881 60,775
Miscellaneous Exp 1,200 14,400 15,120 15,876 16,670 17,503
Local Conveyence 900 10,800 11,340 11,907 12,502 13,127
Fuel & Transportation 2,000 24,000 25,200 26,460 27,783 29,172
Water Expenses 2,500 30,000 31,500 33,075 34,729 36,465
Refreshment Expenses 1,500 18,000 18,900 19,845 20,837 21,879
Travelling & Daily allowances 2,500 30,000 31,500 33,075 34,729 36,465
Meeting expenses 1,500 18,000 18,900 19,845 20,837 21,879
House Rent 35,000 420,000 441,000 463,050 486,203 510,513
Total 639,200 671,160 704,718 739,954 776,952

C. Selling & Distribution Expenses

Particulars Value in Year 1 Year 2 Year 3 year 4 year 5
Agent Commission Expenses 0.02% of Sales 99,000 102,475 112,723 123,995 136,394
Loading & Unloading 0.02% cost of purchase 98,333 96,250 105,875 116,463 128,109
Carriage Outward 0.02% cost of sales 91,843 95,000 104,500 114,950 126,445
Packaging Expenses 0.01% cost of sales 45,921 47,500 52,250 57,475 63,223
Total 335,098 341,225 375,348 412,882 454,170
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Annex 1
Details of Investments & Sources of Financing
For Year 1
Amount in Rs.
A. Investments
Investment in Fixed Assets Quantity Amount Rs.
Fixed Assets
Land & Land Development -
Software 50,000
Equipment 200,000
Furniture 595,259
Total Investment in Fixed Assets 845,259

Investment in Working Capital Days Outstanding Amount Rs.

Inventories 45 62,500,000
Receivables 30 41,746,743
Advances 7 4,469,697
Cash 4,268,707
Advance Tax 90% 5,928,022
Payables 15 (16,159,037)
Total Investments in Working Capital 102,754,132

Total Investments 103,599,391

B. Financing Pattern
Particulars % Amount
Equity (Including Advances and Reserve) 42.08% 43,599,391
Debt 57.92% 60,000,000
Total Financing 103,599,391

Nature of Debt Financing Sources Amount Rs.

Funded
Working Capital Overdraft Loan Funded 60,000,000
Term Loan Funded -
Non Funded
Trust Receipt Loan Non Funded 80% of TR Loan
Letter of Credit Non Funded 20,000,000
Total
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Annex 2
A. Projected Financial Ratios

Year Year 1 Year 2 Year 3 Year 4 Year 5 Value

Particulars Projected Projected Projected Projected Projected
Gross Profit Ratio 7.23% 7.29% 7.29% 7.29% 7.29% Percent
Net Profit Ratio 3.99% 4.07% 4.17% 4.26% 4.34% Percent
Net Profit Before Tax 5.32% 5.42% 5.56% 5.68% 5.79% Percent
Net Profit Before Interest & Tax 6.44% 6.51% 6.54% 6.58% 6.61% Percent
Current Ratio 7.36 8.08 8.05 7.95 7.82 Times
Liquid ratio 3.49 3.87 3.88 3.82 3.73 Times
Return on Assets 16.53% 15.75% 16.05% 16.46% 16.93% Percent
Return on Capital Employed 24.48% 22.74% 22.65% 22.77% 23.05% Percent
Return on Equity 45.52% 37.19% 34.42% 32.87% 31.98% Percent
Basic earning Power ratio 26.68% 25.19% 25.19% 25.40% 25.75% Percent
Interest coverage ratio 5.75 6.01 6.65 7.35 8.12 Times
Debt Service Coverage Ratio 4.59 4.78 5.25 5.78 6.35
Inventory Turnover Ratio 45.00 45.00 45.00 45.00 45.00 Days
Days Sales Outstanding 30.00 30.00 30.00 30.00 30.00 Days
Debt Equity Ratio 1.38 1.07 0.88 0.75 0.65 Ratio

B. Break Even Point

Amount in Rs.
Year Year 1 Year 2 Year 3 Year 4 Year 5

Particulars Projected Projected Projected Projected Projected

Total Sales 495,000,000 512,375,000 563,612,500 619,973,750 681,971,125

Variable Cost 459,549,267 475,341,225 522,875,348 575,162,882 632,679,170

Contribution 35,450,733 37,033,775 40,737,153 44,810,868 49,291,955

Contribution Margin 7.16% 7.23% 7.23% 7.23% 7.23%

Fixed Cost 9,103,967 9,243,836 9,406,105 9,586,109 9,785,063

BEP Sales 127,119,060 127,891,640 130,136,701 132,627,110 135,379,703

BEP Sales % 25.68% 24.96% 23.09% 21.39% 19.85%

Margin of Safety 367,880,940 384,483,360 433,475,799 487,346,640 546,591,422

Margin of safety 74.32% 75.04% 76.91% 78.61% 80.15%

 C. Capital Budgeting

Year Year 1 Year 2 Year 3 Year 4 Year 5

0 Year
Particulars Projected Projected Projected Projected Projected

Net Cash Outlay (103,599,391) - - - - -

Cash Outflows (103,599,391) - - - - -

EBT - 26,346,765 27,789,939 31,331,047 35,224,759 39,506,892

Add: Depreciation - 188,815 147,111 115,383 91,205 72,746
Less: Tax Paid - 6,911,406 7,744,234 8,708,847 9,769,670 9,566,587
Terminal Value
Realizable value of Fixed Assets 229,999
Working Capital return 152,413,114
Cash Inflows - 33,446,986 35,681,285 40,155,277 45,085,633 201,789,337
Net Cash Lay (103,599,391) 33,446,986 35,681,285 40,155,277 45,085,633 201,789,337

Cost of Capital 9%
Present Value Factor 1 0.9174 0.8417 0.7722 0.7084 0.6499

Present Value Cash flows (103,599,391) 30,685,308 30,032,223 31,007,242 31,939,799 131,149,224

Financial Indicators
Net Present Value 74,897,271 Rs.
IRR 29% Percent
Payback Period 2.86 Years
Profitability Index 2.46 Times
Discounted PBP 3.37 Years

Assumption: Cost of Capital is assumed to be 9%.

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Details at 100% production Capacity

Annex 3
Assumptions
Operating Capacity 100%
Total working hours/day 16 Hours
Consumption of Raw Materials/day 70 Tons
Production of Finished Goods /day 66.5 Tons
Annual Working Days 330 Days
Annual Capacity of Production 21,945 Tons

1. Cost of Daily Consumption of Raw Materials

S.N. Materials Qty in % QTY in Kgs Rate Cost Rs.

Raw Materials
1 Maize 51.00% 35,700.00 23.00 821,100.00
2 Swayabean Powder 25.00% 17,500.00 66.00 1,155,000.00
3 Til Powder 3.00% 2,100.00 39.00 81,900.00
4 Mustard Powder 2.37% 1,659.00 37.00 61,383.00
5 Dhuto 5.00% 3,500.00 28.00 98,000.00
6 Dhuto tofu 3.00% 2,100.00 26.00 54,600.00
7 MM 3.00% 2,100.00 57.00 119,700.00
8 Bone Mill 1.00% 700.00 32.00 22,400.00
9 Salt 0.30% 210.00 18.00 3,780.00
10 Sea Pe 1.00% 700.00 26.00 18,200.00
11 Fish Mill 1.00% 700.00 39.00 27,300.00
12 Marble 1.00% 700.00 5.00 3,500.00
13 Molases 1.50% 1,050.00 24.00 25,200.00
14 Oil 1.00% 700.00 100.00 70,000.00
Medicine -
1 License 0.15% 105.00 200.00 21,000.00
2 Methenin 0.15% 105.00 480.00 50,400.00
3 Vitamin A 0.02% 14.00 1,000.00 14,000.00
4 Vitamin B 0.03% 21.00 900.00 18,900.00
5 Vitamin C 0.02% 14.00 600.00 8,400.00
6 Vitamin D 0.02% 14.00 600.00 8,400.00
7 Ensyme 0.05% 35.00 256.00 8,960.00
8 Toxin 0.10% 70.00 132.00 9,240.00
9 Mineral 0.10% 70.00 92.00 6,440.00
10 Cozoril 0.02% 14.00 135.00 1,890.00
11 Maganese 0.05% 35.00 140.00 4,900.00
12 Colin 0.02% 14.00 100.00 1,400.00
13 Anagus 0.05% 35.00 120.00 4,200.00
14 Althrocin 0.05% 35.00 125.00 4,375.00
100.00% 70,000.00 2,724,568.00
Less: Normal Loss 5.00% 3,500.00
Production of Finished Goods in KG 66,500.00
Average Cost of Raw material per KG of Finished goods Rs. 40.97

2. Cost of Labour
S.N. Particulars No. Rate Rs. Annual Rs. Cost Per Day Rs.
Direct Labour 20 25,000.00 6,500,000.00 19,696.97
Total 19,696.97

3. Variable Cost
S.N. Particulars Unit Annual Rs. Cost per day
Electricity 450000 unit 5 2,250,000.00 6,818.18
Fuel 79200 Liter 80 6,336,000.00 19,200.00
Packaging 50 kg sacks Rs. 0.5 per Kg 10,972,500.00 33,250.00
Other 0.1% of Cost of Production 925,067.61 2,803.24
Total 62,071.42

Daily Cost of Production 2,806,336.39

Annual Cost of Production 926,091,007.61

4. Sales of Finished goods per day

Production in Kgs
S.N. Product Production in % Selling Price Sales Per day Rs.
per day
1 Pallet 0 10.00% 7,000.00 55.00 385,000.00
2 Pallet 1 18.33% 12,833.33 53.00 680,166.67
3 Pallet 2 36.67% 25,666.67 52.00 1,334,666.67
4 Pallet 3 16.67% 11,666.67 51.00 595,000.00
5 L1 1.67% 1,166.67 50.00 58,333.33
6 L2 3.33% 2,333.33 43.50 101,500.00
7 L3 8.33% 5,833.33 44.50 259,583.33
Total 95% 66,500.00 3,414,250.00
Annual Sales at 100% sales 1,126,702,500.00

Less: 30 days Closing Stock at sales price 102,427,500.00

Annual Sales after 30 days closing stock 1,024,275,000.00
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Annex 3
Sensitivity Analysis

Particulars Year 1 Year 2 Year 3 Year 4 Year 5

SALES PRICE INCREASE BY 5%
SALES 495,000,000 512,375,000 563,612,500 619,973,750 681,971,125
INCREASE IN SALES 24,750,000 25,618,750 28,180,625 30,998,688 34,098,556
TOTAL SALES AFTER INCREMENT 519,750,000 537,993,750 591,793,125 650,972,438 716,069,681
Net Profit Ratio 8.56% 8.64% 8.73% 8.82% 8.90%
Interest Coverage ratio 10.21 10.62 11.72 12.93 14.26
BEP Sales 78,600,157 79,376,302 80,769,705 82,315,384 84,023,789
Contribution Margin 60,200,733 62,652,525 68,917,778 75,809,555 83,390,511
0.12 0.12 0.12 0.12 0.12
Fixed cost 9103967.34 9243835.505 9406105.4617188 9586108.8712891 9785062.6545117
BEP Sales % 15.12% 14.75% 13.65% 12.64% 11.73%

SALES PRICE DECREASE BY 5%

SALES 495,000,000 512,375,000 563,612,500 619,973,750 681,971,125
DECREASE 24,750,000 25,618,750 28,180,625 30,998,688 34,098,556
TOTAL SALES AFTER DECREMENT 470,250,000 486,756,250 535,431,875 588,975,063 647,872,569
Net Profit Ratio -1.06% -0.98% -0.87% -0.78% -0.69%
Interest Coverage ratio (0.90) (0.86) (0.84) (0.83) (0.81)
BEP Sales 400,079,204 394,173,005 401,092,474 408,768,129 417,251,859
Contribution Margin 10,700,733 11,415,025 12,556,527 13,812,180 15,193,398
PV Ratio 2.28% 2.35% 2.35% 2.35% 2.35%
Fixed cost 9103967.34 9243835.505 9406105.4617188 9586108.8712891 9785062.6545117
BEP Sales % 85.08% 80.98% 74.91% 69.40% 64.40%