Monthly & Quarterly
|
Monthly & Quarterly |
Monthly Income Statement (Year 2000)
| Description | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Total | % of Net Sales |
| Revenues | ||||||||||||||
| Local Sales | 11,425 | 11,938 | 12,474 | 13,033 | 13,618 | 14,230 | 14,868 | 15,535 | 16,233 | 16,961 | 17,722 | 18,518 | 176,555 | |
| Oversea Sales Rep. Sales | 0 | 0 | 0 | 0 | 0 | 101,498 | 106,054 | 110,813 | 196,724 | 205,553 | 214,779 | 224,418 | 1,159,840 | |
| Licensee Fee | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Royalty Fee | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Revenue | 11,425 | 11,938 | 12,474 | 13,033 | 13,618 | 115,728 | 120,922 | 126,349 | 212,957 | 222,515 | 232,501 | 242,936 | 1,336,395 | |
| Discount & Commission | (3,428) | (3,581) | (3,742) | (3,910) | (4,085) | (34,718) | (36,277) | (37,905) | (63,887) | (66,754) | (69,750) | (72,881) | (400,918) | |
| Net Sales | 7,998 | 8,356 | 8,731 | 9,123 | 9,533 | 81,009 | 84,645 | 88,444 | 149,070 | 155,760 | 162,751 | 170,055 | 935,476 | 100.00% |
| Direct Selling & Delivery Expense | (400) | (418) | (437) | (456) | (477) | (4,050) | (4,232) | (4,422) | (7,453) | (7,788) | (8,138) | (8,503) | (46,774) | -5.00% |
| Net Revenue From Sales | 7,598 | 7,939 | 8,295 | 8,667 | 9,056 | 76,959 | 80,413 | 84,022 | 141,616 | 147,972 | 154,613 | 161,552 | 888,703 | 95.00% |
| Variable Cost of Goods Sold | (601) | (628) | (656) | (686) | (716) | (2,655) | (2,774) | (2,899) | (4,712) | (4,924) | (5,145) | (5,376) | (31,772) | -3.40% |
| Net Contribution | 6,997 | 7,311 | 7,639 | 7,982 | 8,340 | 74,304 | 77,639 | 81,123 | 136,904 | 143,048 | 149,468 | 156,177 | 856,930 | 91.60% |
| Depreciation | (13,636) | (13,636) | (13,636) | (13,636) | (13,636) | (13,636) | (13,636) | (13,636) | (13,636) | (13,636) | (13,636) | (13,636) | (163,632) | -17.49% |
| Factory Overhead Expenses | (8,610) | (8,639) | (8,669) | (8,700) | (8,733) | (14,451) | (14,742) | (15,046) | (19,896) | (20,431) | (20,990) | (21,575) | (170,483) | -18.22% |
| Gross Profit | (15,250) | (14,964) | (14,666) | (14,355) | (14,029) | 46,217 | 49,261 | 52,441 | 103,372 | 108,981 | 114,842 | 120,966 | 522,816 | 55.89% |
| Administrative Expense - General | (9,993) | (10,018) | (10,044) | (10,072) | (10,100) | (15,104) | (15,358) | (15,624) | (19,868) | (20,336) | (20,826) | (21,337) | (178,680) | -19.10% |
| Administrative Expense - Marketing | (3,760) | (3,868) | (3,980) | (4,098) | (4,221) | (25,664) | (26,754) | (27,894) | (46,082) | (48,089) | (50,186) | (52,377) | (296,973) | -31.75% |
| Net Profit Before Interest | (29,002) | (28,850) | (28,691) | (28,524) | (28,350) | 5,449 | 7,148 | 8,923 | 37,422 | 40,556 | 43,830 | 47,252 | 47,163 | 5.04% |
| Interest & Financial Expense | (27) | (21) | (16) | (10) | (5) | (11) | (45) | (63) | (95) | (130) | (367) | (433) | (1,223) | -0.13% |
| Net Profit Before Foreign Exchange | (29,029) | (28,871) | (28,706) | (28,534) | (28,355) | 5,438 | 7,103 | 8,860 | 37,328 | 40,426 | 43,463 | 46,819 | 45,940 | 4.91% |
| Interest Income | 870 | 814 | 758 | 703 | 648 | 708 | 772 | 841 | 977 | 1,044 | 1,673 | 2,325 | 12,133 | 1.30% |
| Net Profit Before Income Tax | (28,160) | (28,058) | (27,948) | (27,831) | (27,707) | 6,147 | 7,875 | 9,701 | 38,305 | 41,470 | 45,136 | 49,144 | 58,073 | 6.21% |
| Tax | 0 | 0 | 0 | 0 | 0 | (1,844) | (2,363) | (2,910) | (11,491) | (12,441) | (13,541) | (14,743) | (17,422) | -1.86% |
| Net Profit After Tax | (28,160) | (28,058) | (27,948) | (27,831) | (27,707) | 4,303 | 5,513 | 6,791 | 26,813 | 29,029 | 31,595 | 34,401 | 40,651 | 4.35% |
| Dividend Payment | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Net Contribution on Net Sales | 87% | 87% | 87% | 87% | 87% | 92% | 92% | 92% | 92% | 92% | 92% | 92% | ||
| Cash Generation From Operation | (42,638) | (42,486) | (42,327) | (42,160) | (41,986) | (8,187) | (6,488) | (4,713) | 23,786 | 26,920 | 30,194 | 33,616 | (116,468) | |
| Cash Generation From Operation on Net Sales | -533% | -508% | -485% | -462% | -440% | -10% | -8% | -5% | 16% | 17% | 19% | 20% |
Monthly Cash Flow (Year 2000)
| Description | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
| Cash Inflow | ||||||||||||
| Net Profit After Tax | (28,160) | (28,058) | (27,948) | (27,831) | (27,707) | 4,303 | 5,513 | 6,791 | 26,813 | 29,029 | 31,595 | 34,401 |
| + Depreciation & Amortization | 13,636 | 13,636 | 13,636 | 13,636 | 13,636 | 13,636 | 13,636 | 13,636 | 13,636 | 13,636 | 13,636 | 13636 |
| Total Cash Inflow | (14,524) | (14,422) | (14,312) | (14,195) | (14,071) | 17,939 | 19,149 | 20,427 | 40,449 | 42,665 | 45,231 | 48,036 |
| Cash Outflow : | ||||||||||||
| Fixed Asset Investment | (534,571) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Incremental Working Capital | 1,034 | 1,010 | 985 | 959 | 932 | (3,518) | (3,746) | (3,985) | (7,773) | (8,192) | (8,630) | (9,088) |
| Dividend Payment | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Cash Outflow | (533,538) | 1,010 | 985 | 959 | 932 | (3,518) | (3,746) | (3,985) | (7,773) | (8,192) | (8,630) | (9,088) |
| Net Cash Flow | (548,062) | (13,412) | (13,327) | (13,236) | (13,139) | 14,421 | 15,402 | 16,442 | 32,676 | 34,472 | 36,601 | 38,949 |
| Initial Capital - Founders | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investors | 490,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated Net Cash Flow | 64,686 | 51,274 | 37,947 | 24,711 | 11,572 | 25,992 | 41,395 | 57,837 | 90,513 | 124,985 | 161,587 | 200,5351 |
P&L
Quarterly Income Statement (Year 2001-2002)
| Description | Q1/2001 | Q2/2001 | Q3/2001 | Q4/2001 | Total Year 2001 | Q1/2002 | Q2/2002 | Q3/2002 | Q4/2002 | Total Year 2002 |
| Revenues | ||||||||||
| Local Sales | 60,691 | 69,235 | 78,981 | 90,100 | 299,007 | 102,784 | 117,253 | 133,760 | 152,590 | 506,387 |
| Oversea Sales Rep. - Sales | 1,125,141 | 1,193,339 | 1,057,300 | 968,295 | 4,344,075 | 461,034 | 410,436 | 177,813 | 109,648 | 1,158,931 |
| Licensee Fee | 0 | 860,000 | 776,714 | 1,835,750 | 3,472,464 | 216,000 | 870,464 | 768,000 | 714,000 | 2,568,464 |
| Royalty Fee | 0 | 34,379 | 140,088 | 218,385 | 392,852 | 381,099 | 462,421 | 595,369 | 697,822 | 2,136,711 |
| Total Revenue | 1,185,832 | 2,156,953 | 2,053,084 | 3,112,530 | 8,508,399 | 1,160,918 | 1,860,575 | 1,674,942 | 1,674,060 | 6,370,494 |
| Discount & Commission | (355,750) | (378,772) | (340,884) | (317,518) | (1,392,925) | (169,145) | (158,307) | (93,472) | (78,671) | (499,596) |
| Net Sales | 830,083 | 1,778,181 | 1,712,199 | 2,795,012 | 7,115,474 | 991,772 | 1,702,268 | 1,581,470 | 1,595,388 | 5,870,898 |
| Direct Selling & Delivery Expense | (41,504) | (88,909) | (85,610) | (139,751) | (355,774) | (49,589) | (85,113) | (79,073) | (79,769) | (293,545) |
| Net Revenue From Sales | 788,579 | 1,689,272 | 1,626,589 | 2,655,261 | 6,759,700 | 942,184 | 1,617,155 | 1,502,396 | 1,515,619 | 5,577,354 |
| Variable Cost of Goods Sold | (28,086) | (30,261) | (28,657) | (28,283) | (115,287) | (17,914) | (15,908) | (15,790) | (14,485) | (64,097) |
| Net Contribution | 760,492 | 1,659,010 | 1,597,932 | 2,626,978 | 6,644,413 | 924,269 | 1,601,247 | 1,486,606 | 1,501,134 | 5,513,256 |
| Depreciation | (65,765) | (65,765) | (65,765) | (65,765) | (263,060) | (103,479) | (103,479) | (103,479) | (103,479) | (413,917) |
| Factory Overhead Expenses | (124,435) | (171,840) | (168,541) | (222,682) | (687,498) | (105,029) | (140,553) | (134,513) | (135,209) | (515,305) |
| Gross Profit | 570,292 | 1,421,405 | 1,363,626 | 2,338,531 | 5,693,855 | 715,762 | 1,357,214 | 1,248,614 | 1,262,445 | 4,584,034 |
| Administrative Expense - General | (52,204) | (71,165) | (69,846) | (91,502) | (284,717) | (53,327) | (63,984) | (62,172) | (62,381) | (241,864) |
| Administrative Expense - Marketing | (159,493) | (330,150) | (318,274) | (513,180) | (1,321,096) | (161,350) | (267,925) | (249,805) | (251,893) | (930,973) |
| Net Profit Before Interest | 358,596 | 1,020,090 | 975,507 | 1,733,850 | 4,088,042 | 501,085 | 1,025,305 | 936,637 | 948,171 | 3,411,198 |
| Interest & Financial Expense | (548) | (1,254) | (1,753) | (2,953) | (6,508) | (1,041) | (1,285) | (1,726) | (2,734) | (6,787) |
| Net Profit Before Foreign Exchange | 358,048 | 1,018,836 | 973,754 | 1,730,896 | 4,081,534 | 500,044 | 1,024,020 | 934,910 | 945,437 | 3,404,411 |
| Interest Income | 4,975 | 11,841 | 19,035 | 29,224 | 65,075 | 12,652 | 14,157 | 18,004 | 23,060 | 67,872 |
| Net Profit Before Income Tax | 363,023 | 1,030,677 | 992,789 | 1,760,120 | 4,146,609 | 512,695 | 1,038,177 | 952,915 | 968,497 | 3,472,283 |
| Tax | (108,907) | (309,203) | (297,837) | (528,036) | (1,243,983) | (153,809) | (311,453) | (285,874) | (290,549) | (1,041,685) |
| Net Profit After Tax | 254 116 | 721 474 | 694,952 | 1,232084 | 2,902,626 | 358,887 | 726,724 | 667,040 | 677,948 | 2,430598 |
| Dividend Payment | 101,647 | 288,590 | (277,981) | (492,834) | (1,161,051) | (143,555) | (290,689) | (266,816) | (271,179) | (972,239) |
| Net Contribution on Net Sales | 92% | 93% | 93% | 94% | 93% | 93% | 94% | 94% | 94% | 94% |
| Cash Generation From Operation | 292,831 | 954,325 | 909,742 | 1,668,085 | 3,824,982 | 397,605 | 921,826 | 833,157 | 844,692 | 2,997,281 |
| Cash Generation From Operation on Net Sales (%) | 35% | 54% | 53% | 60% | 54% | 40% | 54% | 53% | 53% | 51% |
Quarterly Cash Flow (Year 2001-2002)
| Description | Q1/2001 | Q2/2001 | Q3/2001 | Q4/2001 | Q1/2002 | Q2/2002 | Q3/2002 | Q4/2002 |
| Cash Inflow | ||||||||
| Net Profit After Tax | 254,116 | 721,474 | 694,952 | 1,232,084 | 358,887 | 726,724 | 667,040 | 677,948 |
| + Depreciation & Amortization | 65,765 | 65,765 | 65,765 | 65,765 | 103,479 | 103,479 | 103,479 | 103,479 |
| Total Cash Inflow | 319,881 | 787,239 | 760,717 | 1,297,849 | 462,366 | 830,203 | 770,520 | 781,427 |
| Cash Outflow : | ||||||||
| Fixed Asset Investment | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Incremental Working Capital | (55,263) | (72,869) | 5,192 | (82,984) | 134,375 | 0 | (56,376) | 9,623 |
| Dividend Payment | (101,647) | (288,590) | (277,981) | (492,834) | (143,555) | (290,689) | (266,816) | (271,179) |
| Total Cash Outflow | (156,909) | (361,458) | (272,789) | (575,818) | (9,180) | (290,689) | (323,193) | (261,556) |
| Net Cash Flow | 162,972 | 425,781 | 487,929 | 722,031 | 453,187 | 539,514 | 447,327 | 519,871 |
| Initial Capital - Founders | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investors | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated Net Cash flow | 162,972 | 588,753 | 1,076,681 | 1,798,713 | 2,251,899 | 2,791,413 | 3,238,740 | 3,758,611 |
| Fabrica Co., Ltd. | ||
| Table of Contents | Appendices | |
|
0. Executive Summary 1. Company 2. People 3. Product 4. Market 5. Marketing Strategy 6. Operations Strategy 7. Financial Plan 8. The Deal |
Sample Production Costs Glossary of Terms Patentable Features Sample Order Flow Financial Assumptions Investment Structure Yearly Income Statement Yearly Cash Flow Yearly Balance Sheet Monthly & Quarterly | |
| Proprietary to Fabrica Co., Ltd. | ||