Year 0 1 2 3 4 5 6 7 8 9 10 Sales Units Growth in...

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Year 0 1 2 3 4 5 6 7 8 9 10 Sales Units Growth in units Price of the product Growth in SP 455000 467512.50 $17.95 $ 2.75% 18.54 $ 3.30% 480369.09 2.75% 19.15 $ 3.30% 493579.24 2.75% 19.79 $ 3.30% 507152.67 2.75% 20.44 $ 3.30% 521099.37 2.75% 21.11 $ 3.30% 535429.60 2.75% 21.81 $ 3.30% 550153.92 2.75% 22.53 $ 3.30% 565283.15 580828.44 2.75% 23.27 $ 3.30% 2.75% 24.04 3.30% Revenue Variable cost per unit O Growth in variable cost 8,167,250.00 8,668,780.40 5.75 $ 5.99 $ 4.25% 9,201,108.54 6.25 $ 9,766,125.61 10,365,838.97 11,002,379.22 11,678,007.83 12,395,125.09 13,156,278.74 13,964,172.92 4.25% 6.51 $ 4.25% 6.79 $ 4.25% 7.08 $ 4.25% 7.38 $ 4.25% 7.69 $ 4.25% 8.02 $ 4.25% 8.36 4.25% 1 Variable cost per annum 2 B Contribution 4 Fixed Cost (FC) 5 Growth in FC 5 Depreciation for 5 years 7 PBT B Tax rate 21% 9 Net Income or PAT CFAT 2,616,250.00 2,802,445.24 5,551,000.00 5,866,335.16 3,520,000.00 3,634,400.00 3,001,891.77 3,215,532.65 3,444,378.09 3,689,510.17 3,952,088.00 4,233,353.16 4,534,635.62 4,857,359.97 6,199,216.77 3,752,518.00 6,550,592.96 6,921,460.88 7,312,869.05 3,874,474.84 4,000,395.27 4,130,408.11 1,430,000.00 3.25% 1,430,000.00 601,000.00 801,935.16 126,210.00 168,406.38 474,790.00 1,904,790.00 2,063,528.78 3.25% 3.25% 3.25% 3.25% 7,725,919.82 4,264,646.38 3.25% 8,161,771.93 4,403,247.38 8,621,643.12 4,546,352.92 9,106,812.96 4,694,109.39 3.25% 3.25% 3.25% 633,528.78 1,430,000.00 1,016,698.77 213,506.74 803,192.03 2,233,192.03 1,430,000.00 1,246,118.12 1,430,000.00 1,491,065.61 3,182,460.94 261,684.81 984,433.32 2,414,433.32 313,123.78 1,177,941.83 2,607,941.83 668,316.80 2,514,144.14 3,461,273.45 726,867.42 2,734,406.02 2,514,144.14 2,734,406.02 3,758,524.54 789,290.15 2,969,234.39 4,075,290.19 855,810.94 3,219,479.25 4,412,703.56 926,667.75 3,486,035.81 2,969,234.39 3,219,479.25 3,486,035.81 2 Initial Investment $ (9,150,000.00) B Suplemental Capital 4 Working capital $ (580,000.00) $ (1,500,000.00) $ (150,000.00) 730,000.00 5 Salavge value 6 7 CFADS B PVF @WACC (12.35%) 9 PV of CFADS O Cumulative CFADS 1 NPV 2 IRR 3 PBP in years 4 PI 5 PV of Cash inflow 6 PV of Cash outflow 7 B Break even point analysis Contribution margin O Fixed Cost 1 BEP in amount 2 BEP in units 0.39 3,219,479.25 $ 2,000,000.00 6,216,035.81 0.35 1,128,828.43 11,281,149.76 0.31 1,939,915.18 17,497,185.58 -9,730,000.00 1,904,790.00 2,063,528.78 1 0.89 0.79 733,192.03 0.71 2,264,433.32 2,607,941.83 2,514,144.14 2,734,406.02 2,969,234.39 0.63 0.56 0.50 0.44 -9,730,000.00 -9,730,000.00 3,694,072.82 19.44% 1,695,407.21 1,634,799.05 -7,825,210.00 -5,761,681.22 517,009.48 -5,028,489.19 1,421,239.37 -2,764,055.88 1,456,909.30 -156,114.04 1,250,120.03 2,358,030.10 1,210,184.16 5,092,436.12 1,169,660.62 8,061,670.51 1.38 13,424,073 9,730,000 0 1 67.97% 3,520,000.00 2 67.67% 3,634,400.00 3 67.37% 5,179,016.39 5,370,612.93 288,524.59 289,640.36 3,752,518.00 5,569,627.05 290,777.65 4 67.07% 3,874,474.84 5,776,363.78 291,936.99 5 6 7 66.77% 66.47% 4,000,395.27 5,991,141.74 4,130,408.11 6,214,293.75 66.16% 4,264,646.38 8 65.85% 4,403,247.38 9 65.53% 4,546,352.92 10 65.22% 4,694,109.39 6,446,167.56 6,687,126.60 6,937,550.71 7,197,837.01 293,118.92 294,324.03 295,552.89 296,806.11 298,084.33 299,388.19 Year 0 1 2 3 4 5 6 7 8 9 10 Sales Units Growth in units Price of the product Growth in SP 455000 467512.50 $17.95 $ 2.75% 18.54 $ 3.30% 480369.09 2.75% 19.15 $ 3.30% 493579.24 2.75% 19.79 $ 3.30% 507152.67 2.75% 20.44 $ 3.30% 521099.37 2.75% 21.11 $ 3.30% 535429.60 2.75% 21.81 $ 3.30% 550153.92 2.75% 22.53 $ 3.30% 565283.15 580828.44 2.75% 23.27 $ 3.30% 2.75% 24.04 3.30% Revenue Variable cost per unit O Growth in variable cost 8,167,250.00 8,668,780.40 5.75 $ 5.99 $ 4.25% 9,201,108.54 6.25 $ 9,766,125.61 10,365,838.97 11,002,379.22 11,678,007.83 12,395,125.09 13,156,278.74 13,964,172.92 4.25% 6.51 $ 4.25% 6.79 $ 4.25% 7.08 $ 4.25% 7.38 $ 4.25% 7.69 $ 4.25% 8.02 $ 4.25% 8.36 4.25% 1 Variable cost per annum 2 B Contribution 4 Fixed Cost (FC) 5 Growth in FC 5 Depreciation for 5 years 7 PBT B Tax rate 21% 9 Net Income or PAT CFAT 2,616,250.00 2,802,445.24 5,551,000.00 5,866,335.16 3,520,000.00 3,634,400.00 3,001,891.77 3,215,532.65 3,444,378.09 3,689,510.17 3,952,088.00 4,233,353.16 4,534,635.62 4,857,359.97 6,199,216.77 3,752,518.00 6,550,592.96 6,921,460.88 7,312,869.05 3,874,474.84 4,000,395.27 4,130,408.11 1,430,000.00 3.25% 1,430,000.00 601,000.00 801,935.16 126,210.00 168,406.38 474,790.00 1,904,790.00 2,063,528.78 3.25% 3.25% 3.25% 3.25% 7,725,919.82 4,264,646.38 3.25% 8,161,771.93 4,403,247.38 8,621,643.12 4,546,352.92 9,106,812.96 4,694,109.39 3.25% 3.25% 3.25% 633,528.78 1,430,000.00 1,016,698.77 213,506.74 803,192.03 2,233,192.03 1,430,000.00 1,246,118.12 1,430,000.00 1,491,065.61 3,182,460.94 261,684.81 984,433.32 2,414,433.32 313,123.78 1,177,941.83 2,607,941.83 668,316.80 2,514,144.14 3,461,273.45 726,867.42 2,734,406.02 2,514,144.14 2,734,406.02 3,758,524.54 789,290.15 2,969,234.39 4,075,290.19 855,810.94 3,219,479.25 4,412,703.56 926,667.75 3,486,035.81 2,969,234.39 3,219,479.25 3,486,035.81 2 Initial Investment $ (9,150,000.00) B Suplemental Capital 4 Working capital $ (580,000.00) $ (1,500,000.00) $ (150,000.00) 730,000.00 5 Salavge value 6 7 CFADS B PVF @WACC (12.35%) 9 PV of CFADS O Cumulative CFADS 1 NPV 2 IRR 3 PBP in years 4 PI 5 PV of Cash inflow 6 PV of Cash outflow 7 B Break even point analysis Contribution margin O Fixed Cost 1 BEP in amount 2 BEP in units 0.39 3,219,479.25 $ 2,000,000.00 6,216,035.81 0.35 1,128,828.43 11,281,149.76 0.31 1,939,915.18 17,497,185.58 -9,730,000.00 1,904,790.00 2,063,528.78 1 0.89 0.79 733,192.03 0.71 2,264,433.32 2,607,941.83 2,514,144.14 2,734,406.02 2,969,234.39 0.63 0.56 0.50 0.44 -9,730,000.00 -9,730,000.00 3,694,072.82 19.44% 1,695,407.21 1,634,799.05 -7,825,210.00 -5,761,681.22 517,009.48 -5,028,489.19 1,421,239.37 -2,764,055.88 1,456,909.30 -156,114.04 1,250,120.03 2,358,030.10 1,210,184.16 5,092,436.12 1,169,660.62 8,061,670.51 1.38 13,424,073 9,730,000 0 1 67.97% 3,520,000.00 2 67.67% 3,634,400.00 3 67.37% 5,179,016.39 5,370,612.93 288,524.59 289,640.36 3,752,518.00 5,569,627.05 290,777.65 4 67.07% 3,874,474.84 5,776,363.78 291,936.99 5 6 7 66.77% 66.47% 4,000,395.27 5,991,141.74 4,130,408.11 6,214,293.75 66.16% 4,264,646.38 8 65.85% 4,403,247.38 9 65.53% 4,546,352.92 10 65.22% 4,694,109.39 6,446,167.56 6,687,126.60 6,937,550.71 7,197,837.01 293,118.92 294,324.03 295,552.89 296,806.11 298,084.33 299,388.19