Analysis Cash Flow of Coffe Project
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CASH FLOW FOR FIRST YEAR Description MONTH 0 1 2 3 4 5 6 7 8 9 10 11 12 Initial Investment Warehouse 6,500 Machines 5,500 Wheigt Scales 2,000 Office equipments 2,000 Miscellaneous 4,000 Working Capitals 55,000 Total Initial Investment 75,000 Operating Cash Flow Price of Material (per Ton) 950 950 950 975 975 975 1,000 1,000 1,000 1,025 1,025 1,025 Unit Sold (Ton) 250 250 250 300 300 300 350 350 350 400 400 400 Sales Price (US$) 998 998 998 1,024 1,024 1,024 1,050 1,050 1,050 1,076 1,076 1,076 Revenue Sales Revenue 249,375 249,375 249,375 307,125 307,125 307,125 367,500 367,500 367,500 430,500 430,500 430,500 Total Sales Revenue 249,375 249,375 249,375 307,125 307,125 307,125 367,500 367,500 367,500 430,500 430,500 430,500 Production Cost Material Cost 237,500 237,500 237,500 292,500 292,500 292,500 350,000 350,000 350,000 410,000 410,000 410,000 Variable cost 500 500 500 600 600 600 875 875 875 1,000 1,000 1,000 Fixed Cost 1,500 1,500 1,500 1,500 1,500 1,500 1,875 1,875 1,875 1,875 1,875 1,875 Total Production Cost 239,500 239,500 239,500 294,600 294,600 294,600 352,750 352,750 352,750 412,875 412,875 412,875 Operating Income before Taxes (EBIT) 9,875 9,875 9,875 12,525 12,525 12,525 14,750 14,750 14,750 17,625 17,625 17,625 Taxes on Operating income (10%) 988 988 988 1,253 1,253 1,253 1,475 1,475 1,475 1,763 1,763 1,763 Net Operating Profit After Taxes (NOPAT) (75,000) 8,888 8,888 8,888 11,273 11,273 11,273 13,275 13,275 13,275 15,863 15,863 15,863 ANALYSIS FOR ONE YEAR Pay Back Period 8 months IRR 17% Assumption : Price of the raw materials US$ 950 per ton Price of the raw materials will be increase US$ 25 per ton quarterly Sales prices are up 5% to the raw material prices Production will be increase 50 ton quarterly and max 500 T Variable cost are US$ 2,0- per ton Variable cost will be increase 25% per semester Monthly Fixed cost are US$ 1500 Fixed cost will be increase 25% per semester
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Transcript of Analysis Cash Flow of Coffe Project
year 1CASH FLOW FOR FIRST YEARDescriptionMONTHTotal0123456789101112Initial InvestmentWarehouse6,500Machines5,500Wheigt Scales2,000Office equipments2,000Miscellaneous4,000Working Capitals55,000Total Initial Investment75,000Operating Cash FlowPrice of Material (per Ton)9509509509759759751,0001,0001,0001,0251,0251,025Unit Sold (Ton)250250250300300300350350350400400400Sales Price (US$)9989989981,0241,0241,0241,0501,0501,0501,0761,0761,076RevenueSales Revenue249,375249,375249,375307,125307,125307,125367,500367,500367,500430,500430,500430,5004,063,500Total Sales Revenue249,375249,375249,375307,125307,125307,125367,500367,500367,500430,500430,500430,5004,063,500Production CostMaterial Cost237,500237,500237,500292,500292,500292,500350,000350,000350,000410,000410,000410,0003,870,000Variable cost5005005006006006008758758751,0001,0001,0008,925Fixed Cost1,5001,5001,5001,5001,5001,5001,8751,8751,8751,8751,8751,87520,250Total Production Cost239,500239,500239,500294,600294,600294,600352,750352,750352,750412,875412,875412,8753,899,175Operating Income before Taxes (EBIT)9,8759,8759,87512,52512,52512,52514,75014,75014,75017,62517,62517,625164,325Taxes on Operating income (10%)9889889881,2531,2531,2531,4751,4751,4751,7631,7631,76316,433Net Operating Profit After Taxes (NOPAT)(75,000)8,8888,8888,88811,27311,27311,27313,27513,27513,27515,86315,86315,863147,893ANALYSIS FOR ONE YEARPay Back Period8 monthsIRR17%Assumption :Price of the raw materials US$ 950 per tonPrice of the raw materials will be increase US$ 25 per ton quarterlySales prices are up 5% to the raw material pricesProduction will be increase 50 ton quarterly and max 500 TVariable cost are US$ 2,0- per tonVariable cost will be increase 25% per semesterMonthly Fixed cost are US$ 1500Fixed cost will be increase 25% per semester
assumptionsAssumption :Price of the raw materials US$ 950 per tonPrice of the raw materials will be increase US$ 25 per ton quarterlySales prices are up 5% to the raw material pricesProduction will be increase 50 ton quarterly and max 500 TVariable cost are US$ 2,0- per tonVariable cost will be increase 25% per semesterMonthly Fixed cost are US$ 1500Fixed cost will be increase 25% per semester
year 2CASH FLOW OF COFFEE TRADING PROJECTDescriptionSecond YearTotal123456789101112Initial InvestmentWarehouseMachinesWeight ScalesOffice equipmentsMiscellaneousWorking CapitalsTotal Initial InvestmentOperating Cash FlowPrice of Material (per Ton)1,0501,0501,0501,0751,0751,0751,1001,1001,1001,1251,1251,125Unit Sold (Ton)450450450500500500500500500500500500Sales Price (US$)1,1031,1031,1031,1291,1291,1291,1551,1551,1551,1811,1811,181RevenueSales Revenue496,125496,125496,125564,375564,375564,375577,500577,500577,500590,625590,625590,6256,685,875Total Sales Revenue496,125496,125496,125564,375564,375564,375577,500577,500577,500590,625590,625590,6256,685,875Production CostMaterial Cost472,500472,500472,500537,500537,500537,500550,000550,000550,000562,500562,500562,5006,367,500Variable cost1,4061,4061,4061,5631,5631,5631,9531,9531,9531,9531,9531,95320,625Fixed Cost2,3442,3442,3442,3442,3442,3442,9302,9302,9302,9302,9302,93031,641Total Production Cost476,250476,250476,250541,406541,406541,406554,883554,883554,883567,383567,383567,3836,419,766Operating Income before Taxes (EBIT)19,87519,87519,87522,96922,96922,96922,61722,61722,61723,24223,24223,242266,109Taxes on Operating income (10%)1,9881,9881,9882,2972,2972,2972,2622,2622,2622,3242,3242,32426,611Net Operating Profit After Taxes (NOPAT)17,88817,88817,88820,67220,67220,67220,35520,35520,35520,91820,91820,918239,498
