Assets Year 0 Year 1 Year 2 Year 3

Fixed Asset
Infrastructure 1,000,000 950,000 902,500 857,375
Furnitures and fixtures 945,000 756,000 604,800 483,840
Office Equipment 113,500 90,800 72,640 58,112
Investment -
Total Fixed Asset 2,058,500 1,796,800 1,579,940 1,399,327
Current Assets
Cash 10,000,000 8,285,983 14,289,453 36,184,594
Total Current Assets 10,000,000 8,285,983 14,289,453 36,184,594
Intangible Assets
Preliminary Expenses 745,000 670,500 596,000 521,500
Total Intangible Asset -
Total Assets 12,803,500 10,753,283 16,465,393 38,105,421

Capital And Liabilities

Equity Capital
Equity 7,682,100 7,682,100 7,682,100 7,682,100
Retained Earnings - (1,713,126) 4,366,413 26,406,939
Total Capital And Equity 7,682,100 5,968,974 12,048,513 34,089,039
Long Term Debt
Loan 5,121,400 4,784,309 4,416,880 4,016,382
Total Debt 5,121,400 4,784,309 4,416,880 4,016,382
Current liabilities -
Total Capital and Liabilities 12,803,500 10,753,283 16,465,393 38,105,421

Shareholder: Amount
Animesh Bachan 530350
kanchan Acharya 530350
Rishi raj Tamang 530350
Sudir thapa 530350
Umesh Thapa Magar 530350
ANIL Bolakhey 530350
3182100
Year 4 Year 5

814,506 773,781
387,072 309,658
46,490 37,192

1,248,068 1,120,630

71,237,885 114,905,649
71,237,885 114,905,649

447,000 372,500 74,500

72,932,953 116,398,779

7,682,100 7,682,100
61,671,014 105,612,671
69,353,114 113,294,771 1280350

3,579,839 3,104,008
3,579,839 3,104,008

72,932,953 116,398,779
 Income Statement for 5 Years
Particulars Year 1 Year 2 Year 3
Revenue 10,150,000 20,590,000 41,180,000
less: Operating Expenses 11,402,200 12,053,360 11,395,113
Salaries and wages 2,100,000 2,100,000 2,100,000
Depreciation 261,700 216,860 180,613
Fuel Expenses 40,000 50,000 60,000
House Rent 1,200,000 1,200,000 1,200,000
Electricity Expenses 600,000 700,000 600,000
Telephone Expenses 10,000 11,000 12,000
Water Expenses 12,000 11,000 13,000
Preliminary expenses written off 74,500 74,500 74,500
Office Supplies Expenses 25,000 30,000 30,000
Garbage Expenses 12,000 10,000 10,000
Newspaper Expenses 2,000 5,000 5,000
Advertisement & Promotion Expenses 1,000,000 100,000 60,000
Painting Repair & Maintenance 50,000 25,000 30,000
Other Expenses 15,000 20,000 20,000
Food Expenses 6,000,000 7,500,000 7,000,000
Add: Interest Income - - -
EBIT (1,252,200) 8,536,640 29,784,887
Less: Interest % 460,926 430,588 397,519
EBT (1,713,126) 8,106,052 29,387,368
Less: Tax 25% - 2,026,513.05 7,346,841.95
Net Income (1,713,126) 6,079,539 22,040,526

Statement of Retained Earning

Particulars Year 1 Year 2 Year 3
Opening Balance - (1,713,126) 4,366,413
Add: Net Profit after Tax (1,713,126) 6,079,539 22,040,526
Less: Dividend Paid - -
Closing Balance (1,713,126) 4,366,413 26,406,939

Cash Operating Expesnes 11,066,000 11,762,000 11,140,000

Salaries and wages 2,100,000 2,100,000 2,100,000
Fuel Expenses 40,000 50,000 60,000
House Rent 1,200,000 1,200,000 1,200,000
Electricity Expenses 600,000 700,000 600,000
Telephone Expenses 10,000 11,000 12,000
Water Expenses 12,000 11,000 13,000
Office Supplies Expenses 25,000 30,000 30,000
Garbage Expenses 12,000 10,000 10,000
Newspaper Expenses 2,000 5,000 5,000
Advertisement & Promotion Expenses 1,000,000 100,000 60,000
Painting Repair & Maintenance 50,000 25,000 30,000
Other Expenses 15,000 20,000 20,000
Food Expenses 6,000,000 7,500,000 7,000,000
11,762,000 11,140,000
Year 4 Year 5
60,350,000 72,420,000
12,969,759 13,508,938 11,066,000
2,500,000 2,500,000
151,259 127,438
60,000 70,000
1,300,000 1,300,000
700,000 750,000
13,000 15,000
11,000 12,000 (916,000)
74,500 74,500
30,000 35,000
15,000 15,000
5,000 5,000
50,000 50,000
40,000 40,000
20,000 15,000
8,000,000 8,500,000 13,434,438
- -
47,380,241 58,911,062 (104,350.00)
361,474 322,186 (313,050.00)
47,018,766 58,588,877
11,754,691.62 14,647,219.21
35,264,075 43,941,658

Year 4 Year 5
26,406,939 61,671,014
35,264,075 43,941,658
- -
61,671,014 105,612,671

12,744,000 13,307,000
2,500,000 2,500,000
60,000 70,000
1,300,000 1,300,000
700,000 750,000
13,000 15,000
11,000 12,000
 30,000 35,000
15,000 15,000
5,000 5,000
50,000 50,000
40,000 40,000
20,000 15,000
8,000,000 8,500,000
12,744,000 13,307,000
 Master Cash Budget for 5 years
Particulars Year 1 Year 2
A. Opening Cash Balance 10,000,000 8,285,983
Cash Inflow
Revenue 10,150,000 20,590,000
Interest Income Received -
Total Cash Inflow 20,150,000 28,875,983

B. Cash Outflow
Cash Operating Expenses 11,066,000 11,762,000
Loan Repayment 798,017 798,017
Tax - 2,026,513
Dividend -
Total Cash Outflow 11,864,017 14,586,530
Investment - -
Closing Cash Balance (A-B-Investment) 8,285,983 14,289,453
years
Year 3 Year4 Year 5
14,289,453 36,184,594 71,237,885

41,180,000 60350000 72,420,000

55,469,453 96,534,594 143,657,885

11,140,000 12,744,000 13,307,000

798,017 798,017 798,017
7,346,842 11,754,692 14,647,219

19,284,859 25,296,709 28,752,236

- - -
36,184,594 71,237,885 114,905,649
 Depreciation Schedule-Furniture & Fixtures
Year Opening Balance Depreciation (20%)
1 945,000 189,000
2 756,000 151,200
3 604,800 120,960
4 483,840 96,768
5 387,072 77,414

Depreciation Schedule-Office Equipment

Year Opening Balance Depreciation (20%)
1 113,500 22,700
2 90,800 18,160
3 72,640 14,528
4 58,112 11,622
5 46,490 9,298

Depreciation Schedule-Infrastructures
Year Opening Balance Depreciation (5%)
1 1,000,000 50,000
2 950,000 47,500
3 902,500 45,125
4 857,375 42,869
5 814,506 40,725

Preliminary Expenses Ammortization Schedule (10 yrs)

Year Opening banalce Written off value
1 745,000 74,500
2 670,500 74,500
3 596,000 74,500
4 521,500 74,500
5 447,000 74,500
372,500 74,500
298,000 74,500
223,500 74,500
149,000 74,500
74,500 74,500
niture & Fixtures
Accumulated Dep Book Value
189,000 756,000
340,200 604,800
461,160 483,840
557,928 387,072
635,342 309,658 total 216,860

Accumulated Dep Book Value

22,700 90,800
40,860 72,640
55,388 58,112 180,613
67,010 46,490 151,259
76,308 37,192 127,438

nfrastructures
Accumulated Dep Book Value
50,000 950,000
97,500 902,500
142,625 857,375
185,494 814,506
226,219 773,781

ation Schedule (10 yrs)

Accumulated Expenses Book Value
74,500 670,500
149,000 596,000
223,500 521,500
298,000 447,000
372,500 372,500
447,000 298,000
521,500 223,500
596,000 149,000
670,500 74,500
745,000 -
ifrastuctre

shed 1000000
interiror parts 600000
kitchen utensils 150000
oven(3) 75000
defreez 50000
refrigerator 20000
miscellaneus 50000
945000
telephone(2) 2000
microphone(4) 4000
router 2500
computer(3) 100000
statonary iteams 5000
113500
staff traning 100000
staff hiring 25000
initial lease 300000
logistic 20000
salary 300000
745000
chef(1) 45000
assi 60000
staff 40000
account 30000
175000 2100000
 year 1
29000
total day 350
10150000

year 2
total costumer per day
avrege rate

days
total revenue

year 3
total costumer per day
average rate
 YEAR4
TOTAL COSTUMER PERDAY 500
AVERAGE RATE 340
TOTAL DAYS 355
REVENUE 60350000

200
290 YEAR 5
58000 TOTAL COSTUMER PER DAY 600
355 TOTALDAYS 355
total revenue 20590000 AVERAGE RATE 340

REVENUE 72420000

total costumer per day 400

average rate 290
days 355

total 41180000
Year Opening Balance
1 5,121,400
2 4,784,309
3 4,416,880
4 4,016,382
5 3,579,839
6 3,104,008
7 2,585,352
8 2,020,016
9 1,403,801
10 732,126
PMT= Opening Balance/[((1+i)^n-1)/i*(1+i)]

6.4176577012
Installment (pmt) Interest (9%) Principle Closing Balance
798,017 460,926 337,091 4,784,309
798,017 430,588 367,429 4,416,880
798,017 397,519 400,498 4,016,382
798,017 361,474 436,543 3,579,839
798,017 322,186 475,831 3,104,008
798,017 279,361 518,656 2,585,352
798,017 232,682 565,335 2,020,016
798,017 181,801 616,216 1,403,801
798,017 126,342 671,675 732,126
798,017 65,891 732,126 0