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8/6/2019 ROI Template Final
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ROI TEMPLATE
PROJECT TITLE
Please fill this page
TEMPLATE KEY
Input to be given in all Rows/Columns having Pink color in all sheets
General Assumption
PKR 1
US $ 86Euro 112
LC Commission Charges % 0.05%
Import Incidentals % (Import Value) 3%
Erection and Installation Cost % (Including Civil Work) 5%
Revenue Infaltion % 10%
Cost/Expense Price Infaltion % 12%
Depreciation Rate % 5%
Contigencies of Total Investment 5%
Loan and Repayment Assuption
Debt % of Total Investment 60%
Tenor Years 10
Mark-up Rate (First Year)% 15%
Increase in M-UP rate evry Year % 0.5%
PROFIT AND LOSS ASSUMPTIONS
Insurance factor % (All Capital Items except Land) 4.5%
Tax rate% 1%
Cost of Capital% 10%
Repair and Maintainance (All Capital Items except Land) % 3%
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first
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INITIAL INVE
Description/Location
6KM Khurrianwala Jaranwala Road
Total Value of Land
Building
Description
Machinery Hall
Total Value of Building
PLANT AND MACHINERY
1.
Land (If Required)
Sr.No.
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Sr.No.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Total Initail Investment before Contigen
Add:
Contigencies % of Total Initial Investme
Grandt total of intial investment
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PROJECT TITLE
STMENT
Acres Rate per Acre
2.00 1,000,000.00
Sq Ft Rate Per Sq Ft
2,500.00 1000
Description Number Currency
Purchase price (Imported Machinery Item 12.00 Euro 112.00
Exchange Rate(In Terms of
PKR)
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Description Number CurrencyExchange Rate
(In Terms ofPKR)
Purchase price (Imported Machinery Item 25.00 PKR 1.00
Purchase price (Imported Machinery Item 3)
US $ 86.00
Purchase price (Imported Machinery Item 41.00 Euro 112.00
Purchase price (Imported Machinery Item 5)US $ 86.00
Purchase price (Imported Machinery Item 6)US $ 86.00
Purchase price (Local Machinery Item 7)PKR 1.00
Purchase price (Local Machinery Item 8) PKR 1.00
Purchase price (Local Machinery Item 9)PKR 1.00
Sales value of old plantPKR 1.00
LC Comission Charges @ 0.05%PKR 1.00
Import IncidentalsPKR 1.00
PKR 1.00
Grand Total (Rs.)
ies
t
Erection and Installation Cost (IncludingCivil Work)
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Amount PKR in Millions
2,000,000.00 2.00
- -
- -
2,000,000.00 2.00
Amount PKR in Millions
2,500,000.00 2.50
- -
- -
- -
- -
- -
2,500,000.00 2.50
Per Unit Price
PKR
200,000 44,800,000 44.80
US $
Toal Cost inPKR
Conversion inPak Rs. in
Million
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Per Unit Price
PKR
Toal Cost inPKR
Conversion inPak Rs. in
Million
50,000 250,000 0.25
Euro
- - -
25,000 2,800,000 2.80
- - -
- - -
- - -
- - -
- - -
- - - PKR
- 23,925 0.02
- 1,435,500 1.44
- 2,392,500 2.39
49,309,425.00 49.309
53,809,425.00 53.809
2,690,471.25 2.69
56,499,896.25 56.50
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ADDITIONAL REVENUE FROM PRODUCTION (IF RE
Years 1
Additionally Produced Units10,000.00
Price Per Unit (Rs.)600.00
Cost Per Unit (Rs.)480.00
Additional Revenue (Million Rs.)1,200,000.00
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UIRED
2 3 4 5 6 7
10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
660.00 726.00 798.60 878.46 966.31 1,062.94
537.60 602.11 674.37 755.29 845.92 947.43
1,224,000.00 1,238,880.00 1,242,345.60 1,231,707.07 1,203,819.92 1,155,017.11
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PKR in Million
8 9 10
10,000.00 10,000.00 10,000.00
1,169.23 1,286.15 1,414.77
1,061.13 1,188.46 1,331.08
1,081,031.84 976,909.61 836,908.11
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Electricity (Expense) /Savings
Description year 1 year 2
INCREASE/(DECREASE) IN ELECTRICITY CONSUMPTION ( 6.00 6.00
PER UNIT ELECTRICITY PRICE ASSUMED 9.70 10.86
Working hours per day 24.00 24.00
# OF WORKING DAYS PER YEAR 365 365
ELECTRICITY COST PER PLANT PER Year (Rs) 509,832 571,012
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SALARIES AND WAGES- COST/SAVINGS
Descriptionyear 1 year 2
Increased / (Decreased) number of Personnel (Executive cadre) (5.00) (5.00)
Average Salary Per Executive (Per Month) 35,000 39,200
Fringe benefits Per Executive (Per Month) 3,000 3,360
Increased / (Decreased) number of Personnel (Non Executive cadre) (10.00) (10.00)
Average Salary Per Non Executive (Per Month) 8,000 8,960
Fringe benefits Per Non Executive (Per Month) 1,000 1,120
Net Incremental (Increase) / Decrease in Salary Expense Per Year ### ###
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Project Loan Repayme
Principal (Rs.) 56,499,896 Years
1
2
3
4
5
6
7
8
9
10
Rs.
Year Quarter Repayment
1 Grace Period 56,499,896 -
2
2 Q1 56,499,896 1,569,442
2 Q2 54,930,455 1,569,442
2 Q3 53,361,013 1,569,442
2 Q4 51,791,572 1,569,442
3
3 Q1 50,222,130 1,569,442
3 Q2 48,652,688 1,569,442
3 Q3 47,083,247 1,569,4423 Q4 45,513,805 1,569,442
4
4 Q1 43,944,364 1,569,442
4 Q2 42,374,922 1,569,442
4 Q3 40,805,481 1,569,442
4 Q4 39,236,039 1,569,442
5
5 Q1 37,666,598 1,569,442
5 Q2 36,097,156 1,569,442
5 Q3 34,527,714 1,569,4425 Q4 32,958,273 1,569,442
6
6 Q1 31,388,831 1,569,442
6 Q2 29,819,390 1,569,442
6 Q3 28,249,948 1,569,442
6 Q4 26,680,507 1,569,442
7
Opening
Balance
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7 Q1 25,111,065 1,569,442
7 Q2 23,541,623 1,569,442
7 Q3 21,972,182 1,569,442
7 Q4 20,402,740 1,569,442
8
8 Q1 18,833,299 1,569,442
8 Q2 17,263,857 1,569,4428 Q3 15,694,416 1,569,442
8 Q4 14,124,974 1,569,442
9
9 Q1 12,555,533 1,569,442
9 Q2 10,986,091 1,569,442
9 Q3 9,416,649 1,569,442
9 Q4 7,847,208 1,569,442
10
10 Q1 6,277,766 1,569,442
10 Q2 4,708,325 1,569,44210 Q3 3,138,883 1,569,442
10 Q4 1,569,442 1,569,442
Depreciation Sc
Rs.
Years Depreciation
1 54,499,896 2,724,995 51,774,901
2 51,774,901 2,588,745 49,186,156
3 49,186,156 2,459,308 46,726,849
4 46,726,849 2,336,342 44,390,506
5 44,390,506 2,219,525 42,170,981
6 42,170,981 2,108,549 40,062,432
7 40,062,432 2,003,122 38,059,310
8 38,059,310 1,902,966 36,156,345
9 36,156,345 1,807,817 34,348,527
10 34,348,527 1,717,426 32,631,101
Opening BookValue
Ending BookValue
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t Schedule
xpected Rate %
15.00%
15.50%
16.00%
16.50%
17.00%
17.50%
18.00%
18.50%
19.00%
19.50%
Markup Expense
56,499,896 8,474,984 8,474,984
54,930,455 2,189,371
53,361,013 2,128,555
51,791,572 2,067,739
50,222,130 2,006,923 8,392,589
48,652,688 2,008,885
47,083,247 1,946,108
45,513,805 1,883,33043,944,364 1,820,552 7,658,875
42,374,922 1,812,705
40,805,481 1,747,966
39,236,039 1,683,226
37,666,598 1,618,487 6,862,383
36,097,156 1,600,830
34,527,714 1,534,129
32,958,273 1,467,42831,388,831 1,400,727 6,003,114
29,819,390 1,373,261
28,249,948 1,304,598
26,680,507 1,235,935
25,111,065 1,167,272 5,081,067
Closing
Balance
Total Markup
for the Year
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23,541,623 1,129,998
21,972,182 1,059,373
20,402,740 988,748
18,833,299 918,123 4,096,242
17,263,857 871,040
15,694,416 798,45314,124,974 725,867
12,555,533 653,280 3,048,640
10,986,091 596,388
9,416,649 521,839
7,847,208 447,291
6,277,766 372,742 1,938,260
4,708,325 306,041
3,138,883 229,5311,569,442 153,021
- 76,510 765,103
edule
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APPRAISAL SHEE
Years 0
Initial Outlay (56,499,896)
Terminal Value -
Additional Production Revenue -
Electricity (Cost) / Savings -
Wages (Cost) / Savings
Net Inflow / (Outflow) -
Annual Costs
Insurance Cost (4.5%) per Rs. 10 -
Repair & Maintenance Cost (3%) -
Financial Charges -
Total Annual Cost
Net Savings (per year) -
Income Tax
Annual Cash In/(Out)Flows for Payback (56,499,896)
Add: Annual Financial Charges
Annual Cash In/(Out)Flows for IRR AND NPV (56,499,896)
Profit/ (Loss) for ROI (Cash Inflows for Payb (56,499,896)
Terminal Value (Check the box if to be included) TRUE
ROI 40%
IRR 20.745%
NPV 22,902,124
Profitability Index @ average markup rate 1.16
Payback Period 9
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Payback Period Schedule
Years Cash Flows
-1 8,693,063
2 8,504,303
3 7,608,954
4 6,620,581
5 5,534,137
6 4,343,844
7 3,043,092
8 1,624,324
9 78,91010 31,028,094
FALSE
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1 2 3 4 5
-
1,200,000 1,224,000 1,238,880 1,242,346 1,231,707
509,832 571,012 639,533 716,277 802,231
(3,360,000) (3,763,200) (4,214,784) (4,720,558) (5,287,025)
(1,650,168) (1,968,188) (2,336,371) (2,761,935) (3,253,087)
245,250 260,946 247,898 235,503 223,728
1,634,997 1,831,197 2,050,940 2,297,053 2,572,699
8,474,984 8,392,589 7,658,875 6,862,383 6,003,114
(10,355,231) (10,484,731) (9,957,713) (9,394,939) (8,799,541)
8,705,063 8,516,543 7,621,342 6,633,004 5,546,454
(12,000) (12,240) (12,389) (12,423) (12,317)
8,693,063 8,504,303 7,608,954 6,620,581 5,534,137
8,474,984 8,392,589 7,658,875 6,862,383 6,003,114
17,168,047 16,896,891 15,267,828 13,482,964 11,537,251
5,968,068 5,915,558 5,149,646 4,284,238 3,314,612
Years 4 Months
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- (56,499,896)
8,693,063 (47,806,833)
17,197,365 (39,302,531)
24,806,319 (31,693,577)
31,426,900 (25,072,996)
36,961,037 (19,538,860)
41,304,881 (15,195,016)
44,347,972 (12,151,924)
45,972,297 (10,527,599)
46,051,207 (10,448,690)77,079,301 20,579,405
Cumulative CashFlows
Investment to berecovered
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6 7 8 9 10
###
1,203,820 1,155,017 1,081,032 976,910 836,908
898,498 1,006,318 1,127,076 1,262,325 1,413,804
(5,921,468) (6,632,044) (7,427,890) (8,319,236) (9,317,545)
### ### (5,219,782) (6,080,001) (7,066,832)
212,542 201,915 191,819 182,228 173,117
2,881,423 3,227,194 3,614,457 4,048,192 4,533,975
5,081,067 4,096,242 3,048,640 1,938,260 765,103
### ### (6,854,916) (6,168,680) (5,472,194)
4,355,882 ### 1,635,135 88,679 (1,594,638)
(12,038) (11,550) (10,810) (9,769) (8,369)
4,343,844 ### 1,624,324 78,910 31,028,094
5,081,067 4,096,242 3,048,640 1,938,260 765,103
9,424,911 ### 4,672,965 2,017,170 31,793,197
2,235,295 ### (278,641) (1,728,907) (3,320,433)
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