8.1.

Start-up Costs

A. START-UP COSTS RM

Capital Expenditure: Administrative

Office furniture 5,000

B/S - PPE (Office furn

Office fixtures & fittings 5,000

Office machinery & equipment 1,000

Office equipment 4,500

B/S - PPE (Office fixtu

Capital Expenditure: Operations

Machinery & Equipment 15,000

Capital Expenditure: Marketing

B/S - PPE (Office ma

Signboard 800

One-Time Start-up Expenditure

Banner 500
B/S - PPE (Office equ

Paid review to influencers 300

Accounting fees 1,000

Legal and professional fees 1,000

B/S - PPE (Machiner

Installation of fixtures/equipment 1,200

Other Pre-operation Expenditure

B/S - PPE (Singboard

Deposit (Rental, Utilities) 7,000

Advertising Expenses 7,500

P/L - Depreciation

Signboard and Banner License 500

Business Registration & License 700

Insurance 1,200
P/L - Depreciation

Initial Investment

Inventory 40,000

Store setup 25,000

P/L - Depreciation

Online platform and marketing 12,000

Operating costs for 3 months 20,000

Miscellaneous 5,000
P/L - Depreciation
Start-up Costs 500,000

P/L- Depreciation

P/L - Depreciation

B/S - Renovation (Off

P/L - Depreciation
 Trial balance

dr cr

B/S - PPE (Office furniture) 5,000.00

B/S - Bank 5,000.00

B/S - PPE (Office fixtures & fittings) 5,000.00

B/S - Bank 5,000.00

B/S - PPE (Office machinery & equipment) 1,000.00

B/S - Bank 1,000.00

B/S - PPE (Office equipment) 4,500.00

B/S - Bank 4,500.00

B/S - PPE (Machinery & Equipment) 15,000.00

B/S - Bank 15,000.00

B/S - PPE (Singboard) 800.00

B/S - Bank 800.00

P/L - Depreciation 500.00

B/S - Accumulated depreciation PPE (Office furniture) 500.00

P/L - Depreciation 500.00

B/S - Accumulated depreciation PPE (Office fixtures and fittings) 500.00

P/L - Depreciation 100.00

B/S - Accumulated depreciation PPE (Office machinery & equipment) 100.00

P/L - Depreciation 450.00

B/S - Accumulated depreciation PPE (Office equipment) 450.00

P/L- Depreciation 1,500.00

B/S - Acccumulated depreciation PPE (Machinery & equipment) 1,500.00

P/L - Depreciation 80.00

B/S - Accumulated depreciation PPE (Singboard) 80.00

B/S - Renovation (Office setup) 25,000.00

B/S - Bank 25,000.00

P/L - Depreciation 2,500.00

BS - Accumulated depreciation (Renovation - office setup) 2,500.00
 dr cr

B/S - Bank 500,000.00

B/S - Share capital 500,000.00

P/L - Marketing expenses (Banner) 500.00

B/S - Bank 500.00

P/L - Marketing expenses (Paid review to influencers) 300.00

B/S - Bank 300.00

P/L - Dues and subscription (Accounting fees) 1,000.00

B/S - Bank 1,000.00

P/L - Legal and professional fees 1,000.00

B/S - Bank 1,000.00

P/L - Office supplies (Installation of fixtures/equipment) 1,200.00

B/S - Bank 1,200.00

B/S - Deposit 7,000.00

 B/S - Bank 7,000.00

P/L - Marketing expenses (Advertising expenses) 7,500.00

BS - Bank 7,500.00

P/L - Offfice supplies (Singboard and Banner license) 500.00

B/S - Bank 500.00

P/L - Office supplies (Business registration & license) 700.00

B/S - Bank 700.00

P/L - Insurance 1,200.00

B/S - Bank 1,200.00

P/L - Cost of sales (Inventory) 40,000.00

B/S - Bank 40,000.00

P/L - Marketing expenses (Online platform and marketi 12,000.00

B/S - Bank 12,000.00

P/L - Operating expenses (Operating costs for 3 month 20,000.00

B/S - Bank 20,000.00

P/L - Office supplies (Miscelleneous) 5,000.00

B/S - Bank 5,000.00
8.2. Working Capital

WORKING CAPITAL (MONTHLY) RM FIXED VARIABLE

Marketing
Consultation 1,000.00 - 1,000.00
Advertising 500.00 500.00 -
Administrative
Salaries, EPF & SOCSO - Managers 35,500.00 35,500.00 -
Salaries, EPF & SOCSO - Employees 19,222.19 19,222.19 -
Rental 5,000.00 5,000.00 -
Utilities 1,500.00 - 1,500.00
Store maintenance 300.00 300.00 -
Insurance 800.00 800.00 -
Operation
Raw materials 6,000.00 - 6,000.00
Machine maintenance 400.00 400.00 -
Salaries, EPF & SOCSO 35,500.00 35,500.00 -
Carriage Inwards 500.00 500.00 -
Total Working Capital 106,222.19 97,722.19 8,500.00
Total Working Capital Required 212,444.38
Working Capital + Contingencies 222,444.38
Financing 8.3 START UP FINANCING

Category Amount (RM)

Operational Improvements 15,000
Working Capital 223,000
Marketing 25,000

TOTAL 263,000

ANNUAL INTEREST RATE 9%

LOAN TENURE (YEARS) 3
84.Cash Flow Statement

GLOBE CARRY
PRO FORMA CASH FLOW STATEMENT

PARTICULAR TOTAL YEAR 1 TOTAL YEAR 2 TOTAL YEAR 3

CASH INFLOW
Share Capital
Loan
Cash Sales
Collection of Account Receivables
TOTAL CASH INFLOW

CASH OUTFLOW
Administrative Expenditure
Salaries, EPF & SOCSO - Manager
Salaries, EPF & SOCSO - Employee
Rental
Utilities
Store maintenance
Insurance

Marketing Expenditure
Consultation
Advertising

Operations Expenditure
Machine maintenance
Salaries, EPF & SOCSO
Carrage Inwards
Payment of Account Payable

Other Expenditure
Pre-Operations
Deposit (Rental, Utilities)
Advertising Expenses
Signboard and Banner License
Business Registration & license
Insurance

Fixed Assets
Purchase of Fixed Assets - Cthers
Loan Payment
Interest on Loan
Tax payable

TOTAL CASH OUTFLOW

CASH SURPLUS (DEFICIT)
BEGINNING CASH BALANCE
ENDING CASH BALANCE
TOTAL YEAR 3
8.5 INCOME STATEMENT

GLOBE CARRY
PRODUCTION COST PRO-FORMA STATEMENT

Raw Materials YEAR 1 YEAR 2 YEAR 3

Opening stock
Current Year Purchases
Ending Stock
Raw Materials Used
Carriage Inward

Labour (Salaries, EPF & SOCSO)

Factory Overhead
Depreciation of Fixed Assets (Operations)

Production Cost

GLOBE CARRY
PRO-FORMA STATEMENT

YEAR 1 YEAR 2 YEAR 3

Sales 200,000.00
Less: Cost of Sales
Opening stock 40,000.00
Purchases 25,000.00
Production Cost
Less: Ending Stock - 20,000.00
Gross Profit/(Loss) 155,000.00

Gross Profit
Less: Expenditure
Administrative Expenditure 1,000.00
Marketing Expenditure 20,300.00
Business Registration & Licenses 1,200.00
Legal and porofessional fee 1,000.00
Office supplies 6,200.00
Insurance 1,200.00
Depreciation of Fixed Assets (Administrative) 5,630.00
Operation Expenditure 20,000.00

Total Expenditure 56,530.00

Net Profit Before Tax 98,470.00
Tax 23,632.80
Net Profit After Tax 74,837.20
Accumulated Net Profit
8.6 Balance Sheet

GLOBE CARRY
PRO-FORMA BALANCE SHEET

YEAR 1 YEAR 2 YEAR 3

ASSETS
Non-Current Assets (Book Value)
Office furniture 4,500.00
Office Equipment 4,950.00
Fixtures and Fittings 4,500.00
Singboard 720.00
Machinery 13,500.00
Setup 22,500.00
Current Assets
Stock of Raw Materials
Stock of Finished Goods 20,000.00
Deposit 7,000.00
Cash Balance 520,800.00

TOTAL ASSETS 598,470.00

Owner Equity
Capital 500,000.00
Accumulated Profit 74,837.20

Non-Current Liabilities
Loan Balance

Current Liabilities
Tax liabilities 23,632.80
Account Payables
TOTAL EQUITY & LIABILITIES 598,470.00
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