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Canteen Economics

Revenue Assumptions

Selling Price per plate 40

Plate per month 600

No of days in month 30

Growth after 6m 5%

Margins

Gross margin 50%

As of % Sales

Power 5%

Labour 10%

  Transportation 1%

  Tax 20%

Working CapitalUtensils 1,000,000

Adv.rent 414,000 3 m deposit

Vehicles 500,000

Total 1,914,000

Debt 0%

Interest 12%

Amount borrowed --

Fixed Cost AssumptionsArea (sq.ft) 6000

Price per sq.ft 23

Rent per month 138,000

Proforma P&L

Monthly H1 H2 Y2

Core revenues 720,0004,320,000 4,536,000 9,072,000

No of plates/day 600 600 630 630

Additional revenues  Total Sales 720,000 4,320,000 4,536,000 9,072,000

COGS (360,000) ### ### ###

Gross profit 360,000 2,160,000 2,268,000 4,536,000

Less rent (138,000) (828,000) (828,000) ###

Less power (36,000) (216,000) (226,800) (453,600)

Less labour (72,000) (432,000) (453,600) (907,200)

Less transport (7,200) (43,200) (45,360) (90,720)

EBIT 106,800 640,800 714,240 1,428,480

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Interest -- -- -- --

PBT 106,800 640,800 714,240 1,428,480

  Tax (21,360) (128,160) (142,848) (285,696)

Net profit 85,440 512,640 571,392 1,142,784

Monthly profit 85,440 85,440 95,232 95,232

Break even 20

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% of sales

50%

18%

5%

10%

1%

16%

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