Capital Structure

Equity (50%) Debt (50%) Total Fund

BDT 5,000,000 BDT 5,000,000 BDT 10,000,000

Expenses
Salaries and wages BDT 1,000,000
Rent BDT 2,000,000
Marketing cost BDT 1,000,000
Research and Development Cost BDT 2,500,000
Administrative Cost BDT 600,000
Outsourcing Costs BDT 1,000,000
Warehouse maintenance BDT 500,000
Utility expenses BDT 150,000
depreciation BDT 325,000
Miscellaneous expenses BDT 200,000
Total BDT 9,275,000

Depreciation Method
Office Equipment Straight line 10%
Machineries Double declining 15%

Tax Rate 30%

Salaries yearly increment 3%

Outsourcing cost growth 2%
Interest rate 9%
Cost of goods sold growth 2.8%
Sales Growth 4%

Purchase of Fixed Asset

Office Equipment BDT 1,000,000
Machineries BDT 1,500,000

Depreciation 2022 2023

Office Equipment BDT 100,000 BDT 100,000
Machineries BDT 225,000 BDT 191,250
Total Depreciation BDT 325,000 BDT 291,250
Accumulated Depreciation BDT 325,000 BDT 616,250

opening inventory 0
manufacturing cost BDT 70,000,000
closing investory BDT (7,600,000)
Cost of goods sold for first year BDT 62,400,000

Total production 700 717.5

Total sold 624 556

Cost of manufacturing each vehicle BDT 100,000 100000

Selling price (15% markup) BDT 115,000 115000

Sales Forecast:
Month Number of vehicles Selling price of each vehicle
Jan 52 BDT 115,000
Feb 52 BDT 115,000
Mar 52 BDT 115,000
Apr 52 BDT 115,000
May 52 BDT 115,000
Jun 52 BDT 115,000
Jul 52 BDT 115,000
Aug 52 BDT 115,000
Sep 52 BDT 115,000
Oct 52 BDT 115,000
Nov 52 BDT 115,000
Dec 52 BDT 115,000
Sales for 2022 624

Income statement 2022 2023

Revenue BDT 71,760,000 BDT 74,271,600

Cost of goods sold BDT 62,400,000 BDT 64,116,000

Gross Profit BDT 9,360,000 BDT 10,155,600

Salaries and wages BDT 1,000,000 BDT 1,030,000

Rent BDT 2,000,000 BDT 2,000,000
Marketing cost BDT 1,000,000 BDT 1,000,000
Research and Development Cost BDT 2,500,000 BDT 2,500,000
Administrative Cost BDT 600,000 BDT 600,000
Outsourcing Costs BDT 1,200,000 BDT 1,224,000
Warehouse maintenance BDT 500,000 BDT 100,000
Utility expenses BDT 150,000 BDT 150,000
depreciation BDT 325,000
Miscellaneous expenses BDT 200,000 BDT 100,000
Total expense BDT 9,475,000 BDT 8,704,000
EBIT BDT (115,000) BDT 1,451,600
Interest -37500 -29830.409418667
EBT BDT (152,500) BDT 1,421,770
Tax 426530.877174398
Net Profit BDT (152,500) BDT 1,848,300

Loan BDT 5,000,000

Period 5yrs
Rate 9%
Payment $1,022,612

Loan Amortization Schedule

Year Payment Interest
2021 BDT -
2022 BDT 1,022,612 BDT 37,500
2023 BDT 1,022,612 BDT 29,830
2024 BDT 1,022,612 BDT 22,161
2025 BDT 1,022,612 BDT 14,491
2026 BDT 1,022,612 BDT -
 2024 2025 2026 2027
BDT 100,000 BDT 100,000 BDT 100,000 BDT 100,000
BDT 196,313 BDT 195,553 BDT 195,667 BDT 195,650
BDT 296,313 BDT 295,553 BDT 295,667 BDT 295,650
BDT 912,563 BDT 1,208,116 BDT 1,503,783 BDT 1,799,433

735.4375 753.8234375 772.6690234375 791.985749023437

 570 584 599 614

100000 100000 100000 100000

115000 115000 115000 115000

Sales cost of goods sold

BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 5,980,000 BDT 5,200,000
BDT 71,760,000 BDT 62,400,000

2024 2025 2026 2027

BDT 76,871,106 BDT 79,561,595 BDT 82,346,251 BDT 85,228,369

BDT 65,879,190 BDT 67,690,868 BDT 69,552,367 BDT 71,465,057

BDT 10,991,916 BDT 11,870,727 BDT 12,793,884 BDT 13,763,313

BDT 1,060,900 BDT 1,092,727 BDT 1,125,509 BDT 1,159,274

BDT 2,000,000 BDT 2,000,000 BDT 2,000,000 BDT 2,000,000
BDT 1,000,000 BDT 1,000,000 BDT 1,000,000 BDT 1,000,000
BDT 2,500,000 BDT 2,500,000 BDT 2,500,000 BDT 2,500,000
BDT 600,000 BDT 600,000 BDT 600,000 BDT 600,000
BDT 1,248,480 BDT 1,273,450 BDT 1,298,919 BDT 1,324,897
BDT 100,000 BDT 100,000 BDT 100,000 BDT 100,000
BDT 150,000 BDT 150,000 BDT 150,000 BDT 150,000

BDT 100,000 BDT 100,000 BDT 100,000 BDT 100,000

BDT 8,759,380 BDT 8,816,177 BDT 8,874,427 BDT 8,934,171
BDT 2,232,536 BDT 3,054,550 BDT 3,919,457 BDT 4,829,142
-22160.81883733 -14491.228256001
BDT 2,210,375 BDT 3,040,059 BDT 3,919,457
663112.5543488 912017.747023191 1175836.96062374
BDT 2,873,488 BDT 3,952,077 BDT 5,095,293
Principal Balance
BDT 5,000,000
BDT 985,112 BDT 5,000,000
BDT 992,782 BDT 3,977,388
BDT 1,000,451 BDT 2,954,776
BDT 1,008,121 BDT 1,932,164
BDT 1,022,612 BDT -
 2022 2023 2024
Cash inflow
Revenue 71760000 74271600 76871106
Cash outflow:
Cost of goods sold BDT 62,400,000 BDT 64,116,000 BDT 65,879,190
Salaries and wages BDT 1,000,000 BDT 1,030,000 BDT 1,060,900
Rent BDT 2,000,000 BDT 2,000,000 BDT 2,000,000
Marketing cost BDT 1,000,000 BDT 1,000,000 BDT 1,000,000
Research and Development Cost BDT 2,500,000 BDT 2,500,000 BDT 2,500,000
Administrative Cost BDT 600,000 BDT 600,000 BDT 600,000
Outsourcing Costs BDT 1,200,000 BDT 1,224,000 BDT 1,248,480
Warehouse maintenance BDT 500,000 BDT 100,000 BDT 100,000
Utility expenses BDT 150,000 BDT 150,000 BDT 150,000
depreciation BDT 325,000 BDT 291,250 BDT 296,313
Interest BDT 375,000 BDT 298,304 BDT 221,608
Miscellaneous expenses BDT 200,000 BDT 100,000 BDT 100,000
Cash out flow fro operating activities BDT 72,250,000 BDT 73,409,554 BDT 75,156,491
Net cash flow from operating activities BDT (490,000) BDT 862,046 BDT 1,714,615

Cash flow from investing activities

Purchase of office equipment BDT 1,000,000 BDT - BDT -
Purchase of macchinery BDT 1,500,000 BDT - BDT -
Net Cash outflow from investing activities BDT (2,500,000) BDT - BDT -

Cash flow from financing activities

owners capital BDT 5,000,000 BDT - BDT -
issuance of long term debt BDT 5,000,000 BDT - BDT -
repayment of long term debt BDT 1,022,612 BDT 1,022,612 BDT 1,022,612
Net Cash flow from financing activities BDT 8,977,388 BDT (1,022,612) BDT (1,022,612)
Net Cash Increase/Decrease BDT 5,987,388 BDT (160,566) BDT 692,003

Cash at the beginning of the period 0 BDT 5,987,388 BDT 5,826,822

Cash at the end of the period BDT 5,987,388 BDT 5,826,822 BDT 6,518,825
 2025 2026

79561594.71 82346250.52485

BDT 67,690,868 BDT 69,552,367

BDT 1,092,727 BDT 1,125,509
BDT 2,000,000 BDT 2,000,000
BDT 1,000,000 BDT 1,000,000
BDT 2,500,000 BDT 2,500,000
BDT 600,000 BDT 600,000
BDT 1,273,450 BDT 1,298,919
BDT 100,000 BDT 100,000
BDT 150,000 BDT 150,000
BDT 295,553 BDT 295,667 Year
BDT 144,912 BDT - 0 (Initial investment)
BDT 100,000 BDT 100,000 1
BDT 76,947,510 BDT 78,722,461 2
BDT 2,614,085 BDT 3,623,790 3
4
5
BDT - BDT -
BDT - BDT - Payback period
BDT - BDT - Whole years
Remaining amount recovery period
Total
BDT - BDT -
BDT - BDT -
BDT 1,022,612 BDT 1,022,612
BDT (1,022,612) BDT (1,022,612)
BDT 1,591,473 BDT 2,601,177

BDT 6,518,825 BDT 8,110,298

BDT 8,110,298 BDT 10,711,475
Cashflow Balance
-10000000 -10000000
5987388 -4012612
BDT (160,566) -4173178
BDT 692,003 -3481175
BDT 1,591,473 -1889702
BDT 2,601,177 711475.39

4
0.022948246285
4.022948246285
 Balance Sheet
2022

Assets

Current Assets
Cash 5987387.922489
Closing Inventory 7600000
Trade Receivables

Fixed Assets
Office Equipment 1000000
Office Machinaries 1500000

Less: Accumulated Depreciation -325000

Total Asset 16412387.92249

Liabilities and Owner's Equity

Current Liability

Long Term Liabilities

Loans Payable 5000000
Tax

Current Liabilities
Trade Payables 6412387.922489

Total Liability 11412387.92249

Owner's Capital 5000000

Total Liability and Owner's Equity 16412387.92249

 2023 2024 2025 2026

5826821.75079 6518824.98491 8110297.88484 10711475.3115

15800000 15828000 15884560 15870251.2

1000000 1000000 1000000 1000000

1500000 1500000 1500000 1500000

-616250 -912562.5 -1208115.625 -1503782.65625

24743071.7508 25759387.4849 27702973.5098 30585509.1677

3977387.92249 2954775.84498 1932163.76747 0

193190.877174 289392.954349 393134.007523 506748.12858

15572492.9511 17515218.6856 20377675.7348 25078761.0392

19743071.7508 20759387.4849 22702973.5098 25585509.1677

5000000 5000000 5000000 5000000

24743071.7508 25759387.4849 27702973.5098 30585509.1677

 Fixed cost Contributiion margin BDT 15,000
operating exp BDT 8,704,000 BEP (units) 648
fixed payment of loan BDT 1,022,612
Total Fixed cost BDT 9,726,612

Selling price per unit BDT 115,000

Variable cost per unit BDT 100,000

 Year Current Assets Current Debt Current Ratio
2022 13587387.92 6412387.922 2.1189279384336
2023 21626821.75 15572492.9511279 1.38878353118366
2024 22346824.98 17515218.6855801 1.27585189663647
2025 23994857.88 20377675.7348457 1.17750710101687
2026 26581726.51 25078761.0391571 1.05992981345834

Current Ratio
30000000

25000000

20000000

15000000

10000000

5000000

0
1 2 3 4 5

Year Current Assets Current Debt Current Ratio

 Year Total Liabilities Total Assets Debt Ratio
2022 11412387.9224889 16412387.9224889 0.69535207042305
2023 19743071.7507912 24743071.7507912 0.797923230779133
2024 20759387.4849068 25759387.4849068 0.805896005759855
2025 22702973.5098357 27702973.5098357 0.819513959459089
2026 25585509.1677371 30585509.1677371 0.836523891998038

Debt Ratio
35000000

30000000

25000000

20000000

15000000

10000000

5000000

0
2022 2023 2024 2025 2026

Total Liabilities Total Assets Debt Ratio

 Year Net Income Total Assets Return On Asset
2022 -152500 16412387.9224889 -0.009291761852097
2023 1848300.46775572 24743071.7507912 0.074699717414699
2024 2873487.73551145 25759387.4849068 0.111551089372568
2025 3952076.90376716 27702973.5098357 0.142658942454824
2026 5095293.49603619 30585509.1677371 0.166591749971942

ROA
35000000

30000000

25000000

20000000

15000000

10000000

5000000

0
2022 2023 2024 2025 2026
-5000000

Net Income Total Assets Return On Asset

Year Net Sales Total Assets Asset Turnover Ratio
2022 71760000 16412387.9224889 4.37230708528839
2023 74271600 24743071.7507912 3.00171299457291
2024 76871106 25759387.4849068 2.98419774325151
2025 79561594.71 27702973.5098357 2.87195144166572
2026 82346250.52485 30585509.1677371 2.6923289088714

Asset Turnover Ratio

90000000
80000000
70000000
60000000
50000000
40000000
30000000
20000000
10000000
0
1 2 3 4 5

Year Net Sales

Total Assets Asset Turnover Ratio
 Year Net Sales Sales Expense Return On Investment
2022 71760000 9475000 7.57361477572559
2023 74271600 8704000 8.53304227941177
2024 76871106 8759380 8.77586153357886
2025 79561594.71 8816176.6 9.02450101895645
2026 82346250.52485 8874427.402 9.27904942985864

ROI
100000000
90000000
80000000
70000000
60000000
50000000
40000000
30000000
20000000
10000000
0
2022 2023 2024 2025 2026

Net Sales Sales Expense Return On Investment