Home > Sample Business Plans > Fabrica

Fabrica
Monthly & Quarterly

Monthly Income Statement (Year 2000)

DescriptionJanFebMarAprMayJunJulAugSepOctNovDecTotal% of Net Sales
Revenues              
Local Sales11,42511,93812,47413,03313,61814,23014,86815,53516,23316,96117,72218,518176,555 
Oversea Sales Rep. Sales00000101,498106,054110,813196,724205,553214,779224,4181,159,840 
Licensee Fee0000000000000 
Royalty Fee0000000000000 
Total Revenue11,42511,93812,47413,03313,618115,728120,922126,349212,957222,515232,501242,9361,336,395 
Discount & Commission(3,428)(3,581)(3,742)(3,910)(4,085)(34,718)(36,277)(37,905)(63,887)(66,754)(69,750)(72,881)(400,918) 
Net Sales7,9988,3568,7319,1239,53381,00984,64588,444149,070155,760162,751170,055935,476100.00%
Direct Selling & Delivery Expense(400)(418)(437)(456)(477)(4,050)(4,232)(4,422)(7,453)(7,788)(8,138)(8,503)(46,774)-5.00%
Net Revenue From Sales7,5987,9398,2958,6679,05676,95980,41384,022141,616147,972154,613161,552888,70395.00%
Variable Cost of Goods Sold(601)(628)(656)(686)(716)(2,655)(2,774)(2,899)(4,712)(4,924)(5,145)(5,376)(31,772)-3.40%
Net Contribution6,9977,3117,6397,9828,34074,30477,63981,123136,904143,048149,468156,177856,93091.60%
Depreciation(13,636)(13,636)(13,636)(13,636)(13,636)(13,636)(13,636)(13,636)(13,636)(13,636)(13,636)(13,636)(163,632)-17.49%
Factory Overhead Expenses(8,610)(8,639)(8,669)(8,700)(8,733)(14,451)(14,742)(15,046)(19,896)(20,431)(20,990)(21,575)(170,483)-18.22%
Gross Profit(15,250)(14,964)(14,666)(14,355)(14,029)46,21749,26152,441103,372108,981114,842120,966522,81655.89%
Administrative Expense - General(9,993)(10,018)(10,044)(10,072)(10,100)(15,104)(15,358)(15,624)(19,868)(20,336)(20,826)(21,337)(178,680)-19.10%
Administrative Expense - Marketing(3,760)(3,868)(3,980)(4,098)(4,221)(25,664)(26,754)(27,894)(46,082)(48,089)(50,186)(52,377)(296,973)-31.75%
Net Profit Before Interest(29,002)(28,850)(28,691)(28,524)(28,350)5,4497,1488,92337,42240,55643,83047,25247,1635.04%
Interest & Financial Expense(27)(21)(16)(10)(5)(11)(45)(63)(95)(130)(367)(433)(1,223)-0.13%
Net Profit Before Foreign Exchange(29,029)(28,871)(28,706)(28,534)(28,355)5,4387,1038,86037,32840,42643,46346,81945,9404.91%
Interest Income8708147587036487087728419771,0441,6732,32512,1331.30%
Net Profit Before Income Tax(28,160)(28,058)(27,948)(27,831)(27,707)6,1477,8759,70138,30541,47045,13649,14458,0736.21%
Tax00000(1,844)(2,363)(2,910)(11,491) (12,441) (13,541) (14,743)(17,422)-1.86%
Net Profit After Tax(28,160) (28,058) (27,948)(27,831)(27,707)4,3035,5136,79126,81329,02931,59534,40140,6514.35%
Dividend Payment0000000000000 
Net Contribution on Net Sales87%87%87%87%87%92%92%92%92%92%92%92%  
Cash Generation From Operation(42,638)(42,486)(42,327)(42,160)(41,986)(8,187)(6,488)(4,713)23,78626,92030,19433,616(116,468) 
Cash Generation From Operation on Net Sales-533%-508%-485%-462%-440%-10%-8%-5%16%17%19%20%  

Monthly Cash Flow (Year 2000)

DescriptionJanFebMarAprMayJunJulAugSepOctNovDec
Cash Inflow            
Net Profit After Tax(28,160)(28,058)(27,948)(27,831)(27,707)4,3035,5136,79126,81329,02931,59534,401
+ Depreciation & Amortization13,63613,63613,63613,63613,63613,63613,63613,63613,63613,63613,63613636
Total Cash Inflow(14,524)(14,422)(14,312)(14,195)(14,071)17,93919,14920,42740,44942,66545,23148,036
Cash Outflow :            
Fixed Asset Investment(534,571)00000000000
Incremental Working Capital1,0341,010985959932(3,518)(3,746)(3,985)(7,773)(8,192)(8,630)(9,088)
Dividend Payment000000000000
Total Cash Outflow(533,538)1,010985959932(3,518)(3,746)(3,985)(7,773)(8,192)(8,630)(9,088)
Net Cash Flow(548,062)(13,412)(13,327)(13,236)(13,139)14,42115,40216,44232,67634,47236,60138,949
Initial Capital - Founders000000000000
Investors490,00000000000000
Accumulated Net Cash Flow64,68651,27437,94724,71111,57225,99241,39557,83790,513124,985161,587200,5351

P&L

Quarterly Income Statement (Year 2001-2002)

DescriptionQ1/2001Q2/2001Q3/2001Q4/2001Total Year 2001Q1/2002Q2/2002Q3/2002Q4/2002Total Year 2002
Revenues          
Local Sales60,69169,23578,98190,100299,007102,784117,253133,760152,590506,387
Oversea Sales Rep. - Sales1,125,1411,193,3391,057,300968,2954,344,075461,034410,436177,813109,6481,158,931
Licensee Fee0860,000776,7141,835,7503,472,464216,000870,464768,000714,0002,568,464
Royalty Fee034,379140,088218,385392,852381,099462,421595,369697,8222,136,711
Total Revenue1,185,8322,156,9532,053,0843,112,5308,508,3991,160,9181,860,5751,674,9421,674,0606,370,494
Discount & Commission(355,750)(378,772)(340,884)(317,518)(1,392,925)(169,145)(158,307)(93,472)(78,671)(499,596)
Net Sales830,0831,778,1811,712,1992,795,0127,115,474991,7721,702,2681,581,4701,595,3885,870,898
Direct Selling & Delivery Expense(41,504)(88,909)(85,610)(139,751)(355,774)(49,589)(85,113)(79,073)(79,769)(293,545)
Net Revenue From Sales788,5791,689,2721,626,5892,655,2616,759,700942,1841,617,1551,502,3961,515,6195,577,354
Variable Cost of Goods Sold(28,086)(30,261)(28,657)(28,283)(115,287)(17,914)(15,908)(15,790)(14,485)(64,097)
Net Contribution760,4921,659,0101,597,9322,626,9786,644,413924,2691,601,2471,486,6061,501,1345,513,256
Depreciation(65,765)(65,765)(65,765)(65,765)(263,060)(103,479)(103,479)(103,479)(103,479)(413,917)
Factory Overhead Expenses(124,435)(171,840)(168,541)(222,682)(687,498)(105,029)(140,553)(134,513)(135,209)(515,305)
Gross Profit570,2921,421,4051,363,6262,338,5315,693,855715,7621,357,2141,248,6141,262,4454,584,034
Administrative Expense - General(52,204)(71,165)(69,846)(91,502)(284,717)(53,327)(63,984)(62,172)(62,381)(241,864)
Administrative Expense - Marketing(159,493)(330,150)(318,274)(513,180)(1,321,096)(161,350)(267,925)(249,805)(251,893)(930,973)
Net Profit Before Interest358,5961,020,090975,5071,733,8504,088,042501,0851,025,305936,637948,1713,411,198
Interest & Financial Expense(548)(1,254)(1,753)(2,953)(6,508)(1,041)(1,285)(1,726)(2,734)(6,787)
Net Profit Before Foreign Exchange358,0481,018,836973,7541,730,8964,081,534500,0441,024,020934,910945,4373,404,411
Interest Income4,97511,84119,03529,22465,07512,65214,15718,00423,06067,872
Net Profit Before Income Tax363,0231,030,677992,7891,760,1204,146,609512,6951,038,177952,915968,4973,472,283
Tax(108,907)(309,203)(297,837)(528,036)(1,243,983)(153,809)(311,453)(285,874)(290,549)(1,041,685)
Net Profit After Tax254 116721 474694,9521,2320842,902,626358,887726,724667,040677,9482,430598
Dividend Payment101,647288,590(277,981)(492,834)(1,161,051)(143,555)(290,689)(266,816)(271,179)(972,239)
Net Contribution on Net Sales92%93%93%94%93%93%94%94%94%94%
Cash Generation From Operation292,831954,325909,7421,668,0853,824,982397,605921,826833,157844,6922,997,281
Cash Generation From Operation on Net Sales (%)35%54%53%60%54%40%54%53%53%51%

Quarterly Cash Flow (Year 2001-2002)

DescriptionQ1/2001Q2/2001Q3/2001Q4/2001Q1/2002Q2/2002Q3/2002Q4/2002
Cash Inflow        
Net Profit After Tax254,116721,474694,9521,232,084358,887726,724667,040677,948
+ Depreciation & Amortization65,76565,76565,76565,765103,479103,479103,479103,479
Total Cash Inflow319,881787,239760,7171,297,849462,366830,203770,520781,427
Cash Outflow :        
Fixed Asset Investment00000000
Incremental Working Capital(55,263)(72,869)5,192(82,984)134,3750(56,376)9,623
Dividend Payment(101,647)(288,590)(277,981)(492,834)(143,555)(290,689)(266,816)(271,179)
Total Cash Outflow(156,909)(361,458)(272,789)(575,818)(9,180)(290,689)(323,193)(261,556)
Net Cash Flow162,972425,781487,929722,031453,187539,514447,327519,871
Initial Capital - Founders00000000
Investors00000000
Accumulated Net Cash flow162,972588,7531,076,6811,798,7132,251,8992,791,4133,238,7403,758,611

Fabrica Co., Ltd.
Table of ContentsAppendices
0. Executive Summary
1. Company
2. People
3. Product
4. Market
5. Marketing Strategy
6. Operations Strategy
7. Financial Plan
8. The Deal
Sample Production Costs
Glossary of Terms
Patentable Features
Sample Order Flow
Financial Assumptions
Investment Structure
Yearly Income Statement
Yearly Cash Flow
Yearly Balance Sheet
Monthly & Quarterly
Proprietary to Fabrica Co., Ltd.