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 Fabrica РMonthly & Quarterly

Monthly Income Statement (Year 2000)

Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total % of Net Sales
Revenues
Local Sales 11,425 11,938 12,474 13,033 13,618 14,230 14,868 15,535 16,233 16,961 17,722 18,518 176,555
Oversea Sales Rep. Sales 0 0 0 0 0 101,498 106,054 110,813 196,724 205,553 214,779 224,418 1,159,840
Licensee Fee 0 0 0 0 0 0 0 0 0 0 0 0 0
Royalty Fee 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Revenue 11,425 11,938 12,474 13,033 13,618 115,728 120,922 126,349 212,957 222,515 232,501 242,936 1,336,395
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 Sales 7,998 8,356 8,731 9,123 9,533 81,009 84,645 88,444 149,070 155,760 162,751 170,055 935,476 100.00%
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 Sales 7,598 7,939 8,295 8,667 9,056 76,959 80,413 84,022 141,616 147,972 154,613 161,552 888,703 95.00%
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 Contribution 6,997 7,311 7,639 7,982 8,340 74,304 77,639 81,123 136,904 143,048 149,468 156,177 856,930 91.60%
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) 46,217 49,261 52,441 103,372 108,981 114,842 120,966 522,816 55.89%
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) 5,449 7,148 8,923 37,422 40,556 43,830 47,252 47,163 5.04%
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) 5,438 7,103 8,860 37,328 40,426 43,463 46,819 45,940 4.91%
Interest Income 870 814 758 703 648 708 772 841 977 1,044 1,673 2,325 12,133 1.30%
Net Profit Before Income Tax (28,160) (28,058) (27,948) (27,831) (27,707) 6,147 7,875 9,701 38,305 41,470 45,136 49,144 58,073 6.21%
Tax 0 0 0 0 0 (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) 4,303 5,513 6,791 26,813 29,029 31,595 34,401 40,651 4.35%
Dividend Payment 0 0 0 0 0 0 0 0 0 0 0 0 0
Net Contribution on Net Sales 87% 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) 23,786 26,920 30,194 33,616 (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)

Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Inflow
Net Profit After Tax (28,160) (28,058) (27,948) (27,831) (27,707) 4,303 5,513 6,791 26,813 29,029 31,595 34,401
+ Depreciation & Amortization 13,636 13,636 13,636 13,636 13,636 13,636 13,636 13,636 13,636 13,636 13,636 13636
Total Cash Inflow (14,524) (14,422) (14,312) (14,195) (14,071) 17,939 19,149 20,427 40,449 42,665 45,231 48,036
Cash Outflow :
Fixed Asset Investment (534,571) 0 0 0 0 0 0 0 0 0 0 0
Incremental Working Capital 1,034 1,010 985 959 932 (3,518) (3,746) (3,985) (7,773) (8,192) (8,630) (9,088)
Dividend Payment 0 0 0 0 0 0 0 0 0 0 0 0
Total Cash Outflow (533,538) 1,010 985 959 932 (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) 14,421 15,402 16,442 32,676 34,472 36,601 38,949
Initial Capital – Founders 0 0 0 0 0 0 0 0 0 0 0 0
Investors 490,000 0 0 0 0 0 0 0 0 0 0 0
Accumulated Net Cash Flow 64,686 51,274 37,947 24,711 11,572 25,992 41,395 57,837 90,513 124,985 161,587 200,5351

P&L

Quarterly Income Statement (Year 2001-2002)

Description Q1/2001 Q2/2001 Q3/2001 Q4/2001 Total Year 2001 Q1/2002 Q2/2002 Q3/2002 Q4/2002 Total Year 2002
Revenues
Local Sales 60,691 69,235 78,981 90,100 299,007 102,784 117,253 133,760 152,590 506,387
Oversea Sales Rep. – Sales 1,125,141 1,193,339 1,057,300 968,295 4,344,075 461,034 410,436 177,813 109,648 1,158,931
Licensee Fee 0 860,000 776,714 1,835,750 3,472,464 216,000 870,464 768,000 714,000 2,568,464
Royalty Fee 0 34,379 140,088 218,385 392,852 381,099 462,421 595,369 697,822 2,136,711
Total Revenue 1,185,832 2,156,953 2,053,084 3,112,530 8,508,399 1,160,918 1,860,575 1,674,942 1,674,060 6,370,494
Discount & Commission (355,750) (378,772) (340,884) (317,518) (1,392,925) (169,145) (158,307) (93,472) (78,671) (499,596)
Net Sales 830,083 1,778,181 1,712,199 2,795,012 7,115,474 991,772 1,702,268 1,581,470 1,595,388 5,870,898
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 Sales 788,579 1,689,272 1,626,589 2,655,261 6,759,700 942,184 1,617,155 1,502,396 1,515,619 5,577,354
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 Contribution 760,492 1,659,010 1,597,932 2,626,978 6,644,413 924,269 1,601,247 1,486,606 1,501,134 5,513,256
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 Profit 570,292 1,421,405 1,363,626 2,338,531 5,693,855 715,762 1,357,214 1,248,614 1,262,445 4,584,034
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 Interest 358,596 1,020,090 975,507 1,733,850 4,088,042 501,085 1,025,305 936,637 948,171 3,411,198
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 Exchange 358,048 1,018,836 973,754 1,730,896 4,081,534 500,044 1,024,020 934,910 945,437 3,404,411
Interest Income 4,975 11,841 19,035 29,224 65,075 12,652 14,157 18,004 23,060 67,872
Net Profit Before Income Tax 363,023 1,030,677 992,789 1,760,120 4,146,609 512,695 1,038,177 952,915 968,497 3,472,283
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 Tax 254 116 721 474 694,952 1,232084 2,902,626 358,887 726,724 667,040 677,948 2,430598
Dividend Payment 101,647 288,590 (277,981) (492,834) (1,161,051) (143,555) (290,689) (266,816) (271,179) (972,239)
Net Contribution on Net Sales 92% 93% 93% 94% 93% 93% 94% 94% 94% 94%
Cash Generation From Operation 292,831 954,325 909,742 1,668,085 3,824,982 397,605 921,826 833,157 844,692 2,997,281
Cash Generation From Operation on Net Sales (%) 35% 54% 53% 60% 54% 40% 54% 53% 53% 51%

Quarterly Cash Flow (Year 2001-2002)

Description Q1/2001 Q2/2001 Q3/2001 Q4/2001 Q1/2002 Q2/2002 Q3/2002 Q4/2002
Cash Inflow
Net Profit After Tax 254,116 721,474 694,952 1,232,084 358,887 726,724 667,040 677,948
+ Depreciation & Amortization 65,765 65,765 65,765 65,765 103,479 103,479 103,479 103,479
Total Cash Inflow 319,881 787,239 760,717 1,297,849 462,366 830,203 770,520 781,427
Cash Outflow :
Fixed Asset Investment 0 0 0 0 0 0 0 0
Incremental Working Capital (55,263) (72,869) 5,192 (82,984) 134,375 0 (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 Flow 162,972 425,781 487,929 722,031 453,187 539,514 447,327 519,871
Initial Capital – Founders 0 0 0 0 0 0 0 0
Investors 0 0 0 0 0 0 0 0
Accumulated Net Cash flow 162,972 588,753 1,076,681 1,798,713 2,251,899 2,791,413 3,238,740 3,758,611

Fabrica Co., Ltd.
Table of Contents Appendices
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.

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