Highlight Charts
Highlights
₹ 350,000
₹ 300,000
₹ 250,000
₹ 200,000
₹ 150,000
₹ 100,000
₹ 50,000
₹0
Year 1 Year 2 Year 3
Column C Column D Column E
X-Axis Label Sales Costs Net Profit
Year 1 ₹ 100,000 ₹ 75,000 ₹ 25,000
Year 2 ₹ 200,000 ₹ 145,000 ₹ 55,000
Year 3 ₹ 300,000 ₹ 175,000 ₹ 125,000
Startup Requirements
Expenses 117,000
Assets 100,000
Surplus (17,000)
Market Analysis
Customers
Segment Growth Year 1 Year 2 Year 3 Year 4 Year 5 CAGR
Young Couples 5.0% 25,000 26,250 27,563 28,941 30,388 5.00%
Older Couples 7.0% 30,000 32,100 34,347 36,751 39,324 7.00%
Families 5.0% 45,000 47,250 49,613 52,094 54,699 5.00%
Total 5.67% 100,000 105,600 111,523 117,786 124,411 5.67%
Market Analysis
60,000
50,000
40,000
Young Couples
30,000 Older Couples
20,000 Families
10,000
0
Year 1 Year 2 Year 3 Year 4 Year 5
Start-up Requirements
Start-up Expenses
Fixed Costs
Legal and Permits ₹ 5,000
Stationery and Supplies ₹ 3,000
Insurance ₹ 10,000
Rent ₹ 2,000
Office Equipment ₹ 5,000
Website Development ₹ 5,000
Print Advertisements ₹ 10,000
Brochures ₹ 5,000
Total Fixed Costs ₹ 45,000
Average Monthly Costs
Rent ₹ 2,000
Utilities ₹ 5,000
Salaries / Wages ₹ 5,000
Total Average Monthly Costs ₹ 12,000
x Number of Months: 6
Total Monthly Costs ₹ 72,000
Total Startup Expenses ₹ 117,000
Start-up Assets
Owner Funding
Owner 1 Cash ₹ 50,000
Owner 2 Cash ₹ 50,000
Other
Total Owner Funding ₹ 100,000
Loans
Bank Loan 1 ₹0
Bank Loan 2 ₹0
Other
Total Loans ₹0
Other
Grant 1 ₹0
Grant 2 ₹0
Other
Total Other Funding ₹0
Total Start-up Assets ₹ 100,000
12-Month Sales Forecast
Product Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Product 1 10,000 10,000 10,000 10,000 10,000 8,000 8,000 8,000 9,000 10,000 10,000 10,000
Product 2 18,000 18,000 18,000 18,000 18,000 18,000 20,000 20,000 20,000 25,000 25,000 25,000
Product 3 10,000 10,000 10,000 10,000 10,000 10,000 15,000 15,000 15,000 20,000 20,000 20,000
Product 4 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 3,000 3,000 3,000 3,000
Total 40,000 40,000 40,000 40,000 40,000 38,000 45,000 45,000 47,000 58,000 58,000 58,000
12-Month Sales Forecast
70,000
60,000
50,000
40,000
30,000
Product 4
20,000
Product 3
10,000
Product 2
0
Product 1
1 2 3 4 5 6 7 8 9 0 1 2
th th th th th th th th th h 1 h 1 h 1
on on on on on on on on on ont ont ont
M M M M M M M M M M M M
3-Year Sales Forecast
3-Year Sales Forecast
₹ 700,000
₹ 600,000
₹ 500,000
Product 4
₹ 400,000
Product 3
₹ 300,000
Product 2
₹ 200,000 Product 1
₹ 100,000
₹0
Year 1 Year 2 Year 3
Number of Sales Year 1 Year 2 Year 3
Product 1 326 360 400 Enter Manually
Product 2 194 229 253
Product 3 140 168 187
Product 4 48 61 74
Total 708 818 914
Unit Price Year 1 Year 2 Year 3
Product 1 ₹ 379 ₹ 417 ₹ 399 Enter Manually
Product 2 ₹ 824 ₹ 828 ₹ 825
Product 3 ₹ 1,145 ₹ 1,185 ₹ 1,202
Product 4 ₹ 675 ₹ 677 ₹ 713
Total ₹ 3,023 ₹ 3,107 ₹ 3,139
Unit Cost of Sales Year 1 Year 2 Year 3
Product 1 ₹ 235 ₹ 230 ₹ 195 Enter Manually
Product 2 ₹ 432 ₹ 403 ₹ 389
Product 3 ₹ 519 ₹ 492 ₹ 465
Product 4 ₹ 301 ₹ 273 ₹ 288
Total ₹ 1,487 ₹ 1,398 ₹ 1,337
Total Sales Year 1 Year 2 Year 3
Product 1 ₹ 123,554 ₹ 150,120 ₹ 159,600 Calculated Automatically
Product 2 ₹ 159,856 ₹ 189,612 ₹ 208,725
Product 3 ₹ 160,300 ₹ 199,080 ₹ 224,774
Product 4 ₹ 32,400 ₹ 41,297 ₹ 52,762
Total ₹ 476,110 ₹ 580,109 ₹ 645,861
Total Costs Year 1 Year 2 Year 3
Product 1 ₹ 76,610 ₹ 82,800 ₹ 78,000
Product 2 ₹ 83,808 ₹ 92,287 ₹ 98,417
Product 3 ₹ 72,660 ₹ 82,656 ₹ 86,955
Product 4 ₹ 14,448 ₹ 16,653 ₹ 21,312
Total ₹ 247,526 ₹ 274,396 ₹ 284,684
TOTAL NET SALES Year 1 Year 2 Year 3
Product 1 ₹ 46,944 ₹ 67,320 ₹ 81,600
Product 2 ₹ 76,048 ₹ 97,325 ₹ 110,308
Product 3 ₹ 87,640 ₹ 116,424 ₹ 137,819
Product 4 ₹ 17,952 ₹ 24,644 ₹ 31,450
Total ₹ 228,584 ₹ 305,713 ₹ 361,177
1-Year Monthly Sales Forecast - 2 Products
First Month: 1/16/2021
Year 1
Units Sold Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total Units Sold
Product/Service A 500 525 550 575 550 525 525 550 575 600 650 650 6775
Product/Service B 1500 1000 1000 1250 1250 1500 1500 1750 2000 2500 3000 3000 21250
Unit Price Avg Unit Price
Product/Service A ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99
Product/Service B ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99
Sales Growth Rate Avg Growth Rate
Product/Service A 0% 5% 5% 5% -4% -5% 0% 5% 5% 4% 8% 0% 2%
Product/Service B 0% -33% 0% 25% 0% 20% 0% 17% 14% 25% 20% 0% 8%
Revenue Total Revenue ← Units Sold * Unit Price
Product/Service A ₹ 9,995 ₹ 10,495 ₹ 10,995 ₹ 11,494 ₹ 10,995 ₹ 10,495 ₹ 10,495 ₹ 10,995 ₹ 11,494 ₹ 11,994 ₹ 12,993 ₹ 12,993 ₹ 135,432
Product/Service B ₹ 22,485 ₹ 14,990 ₹ 14,990 ₹ 18,738 ₹ 18,738 ₹ 22,485 ₹ 22,485 ₹ 26,233 ₹ 29,980 ₹ 37,475 ₹ 44,970 ₹ 44,970 ₹ 318,538
Total Revenue ₹ 32,480 ₹ 25,485 ₹ 25,985 ₹ 30,232 ₹ 29,732 ₹ 32,980 ₹ 32,980 ₹ 37,227 ₹ 41,474 ₹ 49,469 ₹ 57,964 ₹ 57,964 ₹ 453,970
Unit COGS Avg COGS
Product/Service A ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.00 ₹ 4.00 ₹ 4.00 ₹ 4.38
Product/Service B ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10
Margin Per Unit Avg Margin ← Unit Price - Unit COGS
Product/Service A ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.99 ₹ 15.99 ₹ 15.99 ₹ 15.62
Product/Service B ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89
Gross Profit Total ← Revenue - COGS or Margin Per Unit * Units Sold
Product/Service A ₹ 7,745 ₹ 8,132 ₹ 8,520 ₹ 8,907 ₹ 8,520 ₹ 8,132 ₹ 8,132 ₹ 8,520 ₹ 8,907 ₹ 9,594 ₹ 10,393 ₹ 10,393 ₹ 105,895
Product/Service B ₹ 17,835 ₹ 11,890 ₹ 11,890 ₹ 14,863 ₹ 14,863 ₹ 17,835 ₹ 17,835 ₹ 20,808 ₹ 23,780 ₹ 29,725 ₹ 35,670 ₹ 35,670 ₹ 252,663
Total Gross Profit ₹ 25,580 ₹ 20,022 ₹ 20,410 ₹ 23,769 ₹ 23,382 ₹ 25,967 ₹ 25,967 ₹ 29,327 ₹ 32,687 ₹ 39,319 ₹ 46,064 ₹ 46,064 ₹ 358,557
1-Year Monthly Sales Forecast - 3 Products
First Month: 1/16/2021
Year 1
Units Sold Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Total Units Sold
Product/Service A 500 525 550 575 550 525 525 550 575 600 650 650 6775
Product/Service B 1500 1000 1000 1250 1250 1500 1500 1750 2000 2500 3000 3000 21250
Product/Service C 150 200 250 300 350 400 400 350 350 300 300 300 3650
Unit Price Avg Unit Price
Product/Service A ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99 ₹ 19.99
Product/Service B ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99 ₹ 14.99
Product/Service C ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99 ₹ 49.99
Sales Growth Rate Avg Growth Rate
Product/Service A 0% 5% 5% 5% -4% -5% 0% 5% 5% 4% 8% 0% 2%
Product/Service B 0% -33% 0% 25% 0% 20% 0% 17% 14% 25% 20% 0% 8%
Product/Service C 0% 33% 25% 20% 17% 14% 0% -13% 0% -14% 0% 0% 7%
Revenue Total Revenue ← Units Sold * Unit Price
Product/Service A ₹ 9,995 ₹ 10,495 ₹ 10,995 ₹ 11,494 ₹ 10,995 ₹ 10,495 ₹ 10,495 ₹ 10,995 ₹ 11,494 ₹ 11,994 ₹ 12,993 ₹ 12,993 ₹ 135,432
Product/Service B ₹ 22,485 ₹ 14,990 ₹ 14,990 ₹ 18,738 ₹ 18,738 ₹ 22,485 ₹ 22,485 ₹ 26,233 ₹ 29,980 ₹ 37,475 ₹ 44,970 ₹ 44,970 ₹ 318,538
Product/Service C ₹ 7,499 ₹ 9,998 ₹ 12,498 ₹ 14,997 ₹ 17,497 ₹ 19,996 ₹ 19,996 ₹ 17,497 ₹ 17,497 ₹ 14,997 ₹ 14,997 ₹ 14,997 ₹ 182,464
Total Revenue ₹ 39,979 ₹ 35,483 ₹ 38,482 ₹ 45,229 ₹ 47,229 ₹ 52,976 ₹ 52,976 ₹ 54,724 ₹ 58,971 ₹ 64,466 ₹ 72,961 ₹ 72,961 ₹ 636,433
Unit COGS Avg COGS
Product/Service A ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.50 ₹ 4.00 ₹ 4.00 ₹ 4.00 ₹ 4.38
Product/Service B ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10 ₹ 3.10
Product/Service C ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55 ₹ 1.55
Margin Per Unit Avg Margin ← Unit Price - Unit COGS
Product/Service A ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.49 ₹ 15.99 ₹ 15.99 ₹ 15.99 ₹ 15.62
Product/Service B ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89 ₹ 11.89
Product/Service C ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44 ₹ 48.44
Gross Profit Total ← Revenue - COGS or Margin Per Unit * Units Sold
Product/Service A ₹ 7,745 ₹ 8,132 ₹ 8,520 ₹ 8,907 ₹ 8,520 ₹ 8,132 ₹ 8,132 ₹ 8,520 ₹ 8,907 ₹ 9,594 ₹ 10,393 ₹ 10,393 ₹ 105,895
Product/Service B ₹ 17,835 ₹ 11,890 ₹ 11,890 ₹ 14,863 ₹ 14,863 ₹ 17,835 ₹ 17,835 ₹ 20,808 ₹ 23,780 ₹ 29,725 ₹ 35,670 ₹ 35,670 ₹ 252,663
Product/Service C ₹ 7,266 ₹ 9,688 ₹ 12,110 ₹ 14,532 ₹ 16,954 ₹ 19,376 ₹ 19,376 ₹ 16,954 ₹ 16,954 ₹ 14,532 ₹ 14,532 ₹ 14,532 ₹ 176,806
Total Gross Profit ₹ 32,846 ₹ 29,710 ₹ 32,520 ₹ 38,301 ₹ 40,336 ₹ 45,343 ₹ 45,343 ₹ 46,281 ₹ 49,641 ₹ 53,851 ₹ 60,596 ₹ 60,596 ₹ 535,363
3-Year Profit and Loss
INCOME 2021 % of OI 2022 % of OI 2023 % of OI
Operating Income
Category 1 - - -
Category 2 - - -
Category 3 - - -
Category 4 - - -
Total Operating Income (OI) ₹0 - ₹0 - ₹0 -
Non-Operating Income
Interest Income
Rental Income
Gifts Received
Donations
Total Non-Operating Income ₹0 ₹0 ₹0
Total INCOME ₹0 - ₹0 - ₹0 -
EXPENSES
Operating Expenses
Accounting and Legal - - -
Advertising - - -
Depreciation - - -
Dues and Subscriptions - - -
Insurance - - -
Interest Expense - - -
Maintenance and Repairs - - -
Office Supplies - - -
Payroll Expenses - - -
Postage - - -
Rent - - -
Research and Development - - -
Salaries and Wages - - -
Taxes and Licenses - - -
Telephone - - -
Travel - - -
Utilities - - -
Web Hosting and Domains - - -
Total Operating Expenses ₹0 - ₹0 - ₹0 -
Non-Recurring Expenses
Furniture, Equipment & Software - - -
Gifts Given - - -
Total Non-Recurring Expenses ₹0 - ₹0 - ₹0 -
Total EXPENSES ₹0 - ₹0 - ₹0 -
Net Income Before Taxes ₹0 ₹0 ₹0
Income Tax Expense
NET INCOME ₹0 ₹0 ₹0
Owner Distributions / Dividends
Adjustment to Retained Earnings ₹0 ₹0 ₹0
Balance Sheet
Assets 2021 2022
Current Assets
Cash ₹ 11,874
Accounts receivable
Inventory
Prepaid expenses
Short-term investments
Total current assets ₹ 11,874 ₹0
Fixed (Long-Term) Assets
Long-term investments ₹ 1,208
Property, plant, and equipment ₹ 15,340
(Less accumulated depreciation) -₹ 2,200
Intangible assets
Total fixed assets ₹ 14,348 ₹0
Other Assets
Deferred income tax
Other
Total Other Assets ₹0 ₹0
Total Assets ₹ 26,222 ₹0
Liabilities and Owner's Equity
Current Liabilities
Accounts payable ₹ 8,060
Short-term loans
Income taxes payable ₹ 3,145
Accrued salaries and wages
Unearned revenue
Current portion of long-term debt
Total current liabilities ₹ 11,205 ₹0
Long-Term Liabilities
Long-term debt ₹ 3,450
Deferred income tax
Total long-term liabilities ₹ 3,450 ₹0
Owner's Equity
Owner's investment ₹ 7,178
Retained earnings ₹ 4,389
Total owner's equity ₹ 11,567 ₹0
Total Liabilities and Owner's Equity ₹ 26,222 ₹0
{42}
Common Financial Ratios
Debt Ratio (Total Liabilities / Total Assets) 0.56
Current Ratio (Current Assets / Current Liabilities) 1.06
Working Capital (Current Assets - Current Liabilities) 669 -
Assets-to-Equity Ratio (Total Assets / Owner's Equity) 2.27
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 1.27
Cash Flow Projection
CASH BALANCE 2021 2022 2023
Date Ending 9/3/2021 9/3/2022 9/3/2023
Cash at Beginning of Period ₹ 5,000 ₹ 5,000 ₹ 5,000
Cash at End of Period ₹ 5,000 ₹ 5,000 ₹ 5,000
CASH INFLOWS 2021 2022 2023
Cash from Operations
Receipts from Customers
Gross Rents
Total Cash from Operations ₹0 ₹0 ₹0
Cash from Financing
Issuance of Stock
Borrowing
Total Cash from Financing ₹0 ₹0 ₹0
Cash from Investing
Sale of Property and Equipment
Collection of Principal on Loans
Sale of Investment Securities
Total Cash from Investing ₹0 ₹0 ₹0
Total Cash Inflows ₹0 ₹0 ₹0
CASH OUTFLOWS 2021 2022 2023
Operations
Wages
Inventory Purchases
General Operating Expenses
Interest
Income Taxes
Total Outflows from Operations ₹0 ₹0 ₹0
Financing
Repayment of Loans
Repurchase of Stocks
Dividends Paid
Total Outflows from Financing ₹0 ₹0 ₹0
Investing
Purchase of Property and Equipment
Making Loans to Other Entities
Purchase of Investment Securities
Total Outflows from Investing ₹0 ₹0 ₹0
Total Cash Outflows ₹0 ₹0 ₹0
NET CASH FLOW ₹0 ₹0 ₹0
Budget
INCOME Actual Budget Difference
Operating Income
Category 1 ₹0
Category 2 ₹0
Category 3 ₹0
Category 4 ₹0
Total Operating Income ₹0 ₹0 ₹0
Non-Operating Income
Interest Income ₹0
Rental Income ₹0
Gifts Received ₹0
Donations ₹0
Total Non-Operating Income ₹0 ₹0 ₹0
Total INCOME ₹0 ₹0 ₹0
EXPENSES
Operating Expenses
Accounting and Legal ₹0
Advertising ₹0
Depreciation ₹0
Dues and Subscriptions ₹0
Insurance ₹0
Interest Expense ₹0
Maintenance and Repairs ₹0
Office Supplies ₹0
Payroll Expenses ₹0
Postage ₹0
Rent ₹0
Research and Development ₹0
Salaries and Wages ₹0
Taxes and Licenses ₹0
Telephone ₹0
Travel ₹0
Utilities ₹0
Web Hosting and Domains ₹0
Total Operating Expenses ₹0 ₹0 ₹0
Non-Recurring Expenses
Furniture, Equipment and Software ₹0
Gifts Given ₹0
Total Non-Recurring Expenses ₹0 ₹0 ₹0
Total EXPENSES ₹0 ₹0 ₹0
Net Income Before Taxes ₹0 ₹0 ₹0
Income Tax Expense ₹0
NET INCOME ₹0 ₹0 ₹0
Break-Even Analysis
Selling Price (per unit) ₹ 12.00
FIXED COSTS
Advertising ₹ 1,000.00
Accounting
Insurance
Manufacturing
Payroll
Rent
Supplies
Taxes
Utilities
Other (specify)
Total Fixed Costs ₹ 1,000.00
VARIABLE COSTS Per Unit
Variable Costs based on rupee amount per unit
Cost of Goods Sold ₹ 1.00
Direct Labor
Overhead
Other (specify)
Total ₹ 1.00
Variable Costs based on percentage per unit
Commissions 7.50%
Other (specify)
Total 0
Total Variable Cost per Unit ₹ 1.90
Contribution Margin per Unit ₹ 10.10
Contribution Margin Ratio 84.17%
Break-Even Point
Break-Even Units 100 units
Break-Even Sales ₹ 1,188.12
