Finance Plan Boofee

8/11/2019 Finance Plan Boofee

1/15

IV. Cost Of Goods Sold (COGS)

The following table is the cost of goods sold for 5 years.

year 1 year 2 year 3 year 4 year 5

direct materialbeg inventory 861,500,160 861,500,160 861,500,160 861,500,160 861,500,160

raw material 1,723,000,320 1,981,450,368 2278667923 2620468112 3013538328

available for use 2,584,500,480 2,842,950,528 2278667923 2620468112 3013538328

end of inventory 861,500,160 861,500,160 861,500,160 861,500,160 861,500,160

total material 1,723,000,320 1,981,450,368 2278667923 2620468112 3013538328

direct labor 24,000,000 27600000 31740000 36501000 41976150

indirect labor 12,000,000 13800000 15870000 18250500 20988075

depreciation 58,697,000 58,697,000 58,697,000 58,697,000 58,697,000maintanance & repairs 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000

total COGM 106,697,000 122701550 141106783 162272800 133661225

total COGS 1,829,697,320 2,104,151,918 2419774706 2782740912 3147199553


2/15

V. Financial Statement

BOOFEE COMPANY

FINANCIAL STATEMENT FOR 5 YEARS

AS OF Dec 31

other income

increase 15%

year 1 year 2 year 3 year 4 year 5

sales Rp 12,952,800,000 Rp 16,385,292,000 Rp 20,727,394,380 Rp 26,220,153,891 Rp 33,168,494,672

other income 150,000,000 172,500,000 198,375,000 228,131,250 262,350,938

COGS 1,829,697,320 2,104,151,918 2,419,774,706 2,782,740,912 3,147,199,553

gross profit 11,273,102,680 14,453,640,082 18,505,994,674 23,665,544,229 30,283,646,056

less:Salaries & 13th Month 3,926,000,000 4,318,600,000 5,322,460,000 5,854,706,000 6,440,177,000

insurance exp 526,160,000 526,160,000 623,680,000 623,680,000 623,680,000

Office Supplies exp 23,070,000 24223500 25434675 29249876.25 33637357.69

depreciation exp 90,170,000 90,170,000 90,170,000 90,170,000 90,170,000

utility exp 642,000,000 642,000,000 706200000 776820000 854502000

amortization 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000

other exp 23,000,000 23,000,000 23,000,000 23,000,000 23,000,000

repair & maintenance 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000

Total 5,252,400,000 5,646,153,500 6,812,944,675 7,419,625,876 8,087,166,358

income before tax 6,020,702,680 8,807,486,582 11,693,049,999 16,245,918,353 22,196,479,698

Tax (30%) 1,751,210,804 2,587,245,975 3,452,915,000 4,818,775,506 6,603,943,909

income after tax 4,269,491,876 6,220,240,607 8,240,134,999 11,427,142,847 15,592,535,789


3/15

VI. Cash Flow

BOOFEE COMPANY

CASH FLOW FOR 5 YEAR

AS OF Dec 31

cash inflow pre-operating year 1 year 2 year 3 year 4 year 5

paid-up capital 6,095,520,160

depreciation 90,170,000 90,170,000 90,170,000 90,170,000 90,170,000

amortization 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000

other income

Net Income 4269491876 6220240607 8240134999 11427142847 15592535789

total cash inflow 6,095,520,160 4,369,661,876 6,320,410,607 8,340,304,999 11,527,312,847 15,692,705,789

cash outflow

land acquisition 900,000,000

machinery and

equipment

433,485,000

office supplies 11,535,000

building 1,400,000,000

purchase of raw

material

861,500,160 -106,697,000 -122,701,550 -141,106,783 -162,272,800 -133,661,225

organization cost 50,000,000

Tax -1,751,210,804 -836,035,171 -865,669,025 -1,365,860,506 -1,785,168,404

income tax payment

total cash outflow 3,656,520,160 -1,857,907,804 -958,736,721 -1006775808 -1528133306 -1918829629

net cash flow 2,439,000,000 6,227,569,680 7,279,147,328 9,347,080,807 13,055,446,153 17,611,535,417

add cash beg 2,439,000,000 8,666,569,680 15,945,717,008 25,292,797,815 38,348,243,968

cash balanced end 2,439,000,000 8,666,569,680 15,945,717,008 25,292,797,815 38,348,243,968 55,959,779,385

(In Rupiah)


4/15

VII. Balance Sheet

BOOFEE COMPANY

BALANCE SHEET FOR 5 YEARSAS OF Dec 31

pre-operating year 1 year 2 year 3 year 4 year 5

Asset

Cash

2,439,000,000.00

8,666,569,680

15,945,717,008.00

25,292,797,815 38,348,243,968 55,959,779,385

raw material

inventory 861,500,160.00

754,803,160

632,101,610.00

490,994,828 328,722,028 195,060,803

Total Current

asset 3,300,500,160.00 9,421,372,840.00 16,577,818,618.00 25,783,792,643 38,676,965,996 56,154,840,188

fixed asset

Land

900,000,000.00

900,000,000

900,000,000.00

900,000,000 900,000,000 900,000,000

Building

1,400,000,000.00

1,400,000,000

1,400,000,000.00

1,400,000,000 1,400,000,000 1,400,000,000

M & E

433,485,000.00

433,485,000

433,485,000.00

433,485,000 433,485,000 433,485,000

O S

11,535,000.00

11,535,000

11,535,000.00

11,535,000 11,535,000 11,535,000

acc depreciation (90,170,000)

(180,340,000.00)

(270,510,000) (360,680,000) (450,850,000)

organization cost

50,000,000.00

40,000,000

30,000,000.00

20,000,000 10,000,000 -

total fixed asset

2,795,020,000.00 2,694,850,000.00 2,594,680,000.00

2,494,510,000 2,394,340,000 2,294,170,000

total asset 6,095,520,160.00 12,116,222,840 19,172,498,618 28,278,302,643 41,071,305,996 58,449,010,188

(In Rupiah)


5/15

liabilities

taxes payable Rp

1,751,210,804

Rp

2,587,245,975

Rp

3,452,915,000

Rp

4,818,775,506

Rp

6,603,943,909

total liabilities Rp

1,751,210,804

Rp

2,587,245,975

Rp

3,452,915,000

Rp

4,818,775,506

Rp

6,603,943,909

capital

paid-up

6,095,520,160.00

Rp

6,095,520,160

Rp

6,095,520,160

Rp

6,095,520,160

Rp

6,095,520,160

Rp

6,095,520,160

retained earnings Rp

4,269,491,876

Rp

10,489,732,483

Rp

18,729,867,483

Rp

30,157,010,330

Rp

45,749,546,118

total liability &

capital 6,095,520,160.00

Rp

12,116,222,840

Rp

19,172,498,618

Rp

28,278,302,643

Rp

41,071,305,996

Rp

58,449,010,188

VIII. Payback and IRR

year investment net income discounting balance recovery period

1 6,095,520,160.00 4,269,491,876.00 3,881,356,250.91 2,214,163,909.09 1.00

2 Rp2,214,163,909.09 6,220,240,607.40 5,140,694,716.86 (2,926,530,807.77) 0.43

payback periode 1.43

(6,095,520,160.00)

4,269,491,876.00

6,220,240,607.40

8,240,134,999.30

11,427,142,847.00

15,592,535,788.72

IRR 98%


6/15

IX. Ratio Analysis

YEAR 1 YEAR 2

liquidity ratio liquidity ratio

1 current ratio = current asset 1 current ratio = current assetcurrent liabilities current liabilities

9,421,372,840.00 16,577,818,618.00

1751210804 2587245975

= 5.38 = 6.41

2 working capital = current asset - current liabilities 2 working capital = current asset - current liabilities

= 7,670,162,036.00 = 13,990,572,643.40

3 inventoryturnover

= COGS 3 inventoryturnover

= COGS

average inventory average inventory

= 1,829,697,320 = 2,104,151,918

2,323,425,010 2,323,425,010

= 0,8 time = 0.91

profitability ratio profitability ratio

1 profit margin = net income 1 profit margin = net income

net sales net sales= 4269491876 = 6220240607

12952800000 16385292000

= 33% = 38%


7/15

2 asset turnover = net sales 2 asset turnover = net sales

average assets average assets

= 12952800000 = 6220240607

33,036,572,088.82 33,036,572,088.82

= 0,38 times = 0.19

3 return on assets = net income 3 return on assets = net income

avg assets avg assets

= 4269491876 = 6220240607

33,036,572,088.82 33,036,572,088.82

= 13% = 19%

YEAR 3 YEAR 4

liquidity ratio liquidity ratio

1 current ratio = current asset 1 current ratio = current asset

current liabilities current liabilities

25783792643 38676965996

3452915000 4818775506

= 7.47 = 8.03

2 working capital = current asset-current liabilities 2 working capital = current asset-current liabilities

= 22330877643 = 33858190490

3

inventory

turnover =COGS

3

inventory

turnover =COGS

average inventory average inventory

= 2419774706 = 2782740912

2,323,425,010 2,323,425,010


8/15

= 1.04 = 1.2

profitability ratio profitability ratio

1 profit margin = net income 1 profit margin = net income

net sales net sales= 8240134999 = 11427142847

20727394380 26220153891

= 40% = 44%

2 asset turnover = net sales 2 asset turnover = net sales

average assets average assets

= 20727394380 = 26220153891

33,036,572,088.82 33,036,572,088.82

= 0.63 = 0.79

3 return on assets = net income 3 return on assets = net income

avg assets avg assets

= 8240134999 = 11427142847

33,036,572,088.82 33,036,572,088.82

= 25% = 35%

YEAR 5liquidity ratio

1 current ratio = current asset

current liabilities

56154840188

6603943909

= 8.5


9/15

2 working capital = current asset-current liabilities

= 49550896278

3 inventory turnover = COGS

average inventory

= 3147199553

2,323,425,010

= 1.35

profitability ratio

1 profit margin = net income

net sales

= 15592535789

33168494672= 47%

2 asset turnover = net sales

average assets

= 33168494672

33,036,572,088.82

= 1.00

3 return on assets = net incomeavg assets

= 15592535789

33,036,572,088.82

= 47%


10/15

X. Dupont

Dupont

First Year

Retun On Equity0.411913837

Return in Assetsdivided by

1-total debt /

total assets

0.352378124 0.855465616

Net Profit

Margin Multiplied by

Total Assets

Turnover

0.325845764 1.081426132

Net IncomeDivided by

Sales Sales Divid

ed by

Total Assets

4,269,491,876 13,102,800,000 13,102,800,000 12,116,222,840

Sales Less

Total Cost and

Expenses Current Asset + Fixed Asset

13,102,800,000 8,833,308,124 9,421,372,840 2,694,850,000

Operating Cost COGS Tax CashRaw Material

Inventory

5,252,400,000 1,829,697,320 1,751,210,804 8,666,569,680 754,803,160

2th year

Retun On Equity

0.375046479


11/15

Return in Assets divided by

1-total debt /

total assets

0.324435575 0.865054314

Net Profit


Total Assets

Turnover

0.375668483 0.863622021


Sales Sales Divid

ed by

Total Assets

6,220,240,607 16,557,792,000 16,557,792,000 19,172,498,618

Sales Less

Total Cost and


16,557,792,000 10,337,551,392.60 16,577,818,618 2,594,680,000

operating cost COGS Tax CashRaw Material

Inventory

5,646,153,500 Rp2,104,151,918 2,587,245,974.60 15,945,717,008 632,101,610

3rd years

Retun On Equity

0.331923719


1-total debt /

total assets

0.291394257 0.877895253

Net Profit

MarginMultiplied by

Total Assets

Turnover


12/15

0.393779309 0.739993827

Net Income

Divided by

Sales SalesDivid

ed by

Total Assets

8,240,134,999.30 20,925,769,380 20,925,769,380 28,278,302,642.70

SalesLess

Total Cost and

Expenses Current Asset+

Fixed Asset

20,925,769,380 12,685,634,380.70 25,783,792,642.70 2,494,510,000


Inventory

6,812,944,675 2,419,774,706 3,452,915,000 25,292,797,815.20 490,994,827.50

4th years

Retun On Equity

0.315209523


1-total debt /

total assets

0.278226917 0.882672942

Net Profit


Total Assets

Turnover

0.432056097 0.643960169

Net Income

Divided by

Sales SalesDivid

ed by

Total Assets

Rp11,427,142,847.00 Rp26,448,285,141 Rp26,448,285,141 41,071,305,995.60


13/15

Sales

Less

Total Cost and

Expenses Current Asset+

Fixed Asset

Rp26,448,285,141 Rp15,021,142,293.71 38,676,965,995.60 2,394,340,000.00


Inventory

Rp7,419,625,876.25 Rp2,782,740,912 4,818,775,505.90 38,348,243,967.97 18,729,867,482.70

5th years

Retun On Equity

0.300752548


1-total debt /

total assets

0.266771597 0.887013589

Net Profit


Total Assets

Turnover

0.466411648 0.571965984


Sales Sales Divid

ed by

Total Assets

15,592,535,788 33,430,845,609 33,430,845,609 58,449,010,187

Sales Less

Total Cost and


33,430,845,609 17,838,309,820 56,154,840,187 2,294,170,000


14/15


Inventory

8,087,166,357 3,147,199,553 6,603,943,909 55,959,779,385 195,060,802


15/15

Schedule 1

Computation of Sales

year

Annual

Production

(ori cup)

Annual

Production

(ori can)

Annual

Production

(minty cup)

Annual

Production

(minty can)

Selling Price

(ori cup)

Selling Price

(ori can)

Selling Price

( minty cup)

Selling Price

(minty can)

1 489,600 532,800 432,000 475,200 Rp 7,000.00 Rp 6,000.00 Rp 7,500.00 Rp 6,500.00

2 563,040 612,720 496,800 546,480 Rp 7,700.00 Rp 6,600.00 Rp 8,250.00 Rp 7,150.00

3 647,496 704,628 571,320 628,452 Rp 8,470.00 Rp 7,260.00 Rp 9,075.00 Rp 7,865.00

4 744,620 810,322 657,018 722,720 Rp 9,317.00 Rp 7,986.00 Rp 9,982.50 Rp 8,651.50

5 856,313 931,871 755,571 831,128 Rp 10,248.70 Rp 8,784.60 Rp 10,980.75 Rp 9,516.65

Yeartotal sales

(ori cup)

total sales

(ori can)

total sales

(mint cup)

total sales

(mint can)

total sales

in each year

1Rp

3,427,200,000.00

Rp

3,196,800,000.00

Rp

3,240,000,000.00

Rp

3,088,800,000.00

Rp

12,952,800,000

2Rp

4,335,408,000.00

Rp

4,043,952,000.00

Rp

4,098,600,000.00

Rp

3,907,332,000.00

Rp

16,385,292,000

3Rp

5,484,291,120.00

Rp

5,115,599,280.00

Rp

5,184,729,000.00

Rp

4,942,774,980.00

Rp

20,727,394,380

4Rp

6,937,628,266.80

Rp

6,471,233,089.20

Rp

6,558,682,185.00

Rp

6,252,610,349.70

Rp

26,220,153,891

5Rp

8,776,099,757.50

Rp

8,186,109,857.84

Rp

8,296,732,964.03

Rp

7,909,552,092.37

Rp

33,168,494,672

Documents

Finance Plan Boofee