The Fame Theme Park

2
Preface
This Project is a part of 1203302 Project Feasibility Study and Evaluation Course in
the second semester of 2012. In this project is studying the feasibility of Theme park business
in Chiang Mai, which is include generally of Theme park business, management in Theme
park business, competition analysis and marketing feasibility, the technical process in Theme
park business, the financial feasibility of Theme park business, and risk of Theme park
business.
This project makes everyone who interested to get knowledge and information about
Theme park business before make decision to investment, including pre-operational process
and operation process of Theme park business, for the benefit to investment and profit of
doing this Theme park business. We expect that our project will provide benefit and
interested person, moreover, if they are any error in this project or whatever, our ground
made an apology at this opportunity.
Executive Summary
The Fame Theme Park is the first theme park in Chiang Mai, it locates in
Maerim, Chiang Mai. The Fame Theme Park none competitor of business in theme park
business and it doesnt appear before in Northern, so the proportion of our company in the
Chiang Mai market shares nearly to be 100%. This Theme park focus thrilling that never
appears in Thailand and can be a happy place for tourist and family and can be fun center of
tourists in holiday. The theme park will emphasis about standard of and high quality of
plaything consider for safety the customers, the price with suitable for establish standard
price for customers satisfaction and special price or discount for customers who loyalty with
theme park and it is reason we can make customers loyalty and honest with theme park, the
big place and convenience for itinerary including more parking lot and car security for
comfortable and security of customers and emphasis the insurance to make the customer sure.
The theme park offers many playthings and entertainment in theme park which divided in
three main parts. The first past is adventure playing for those who like excitement, the second
part is cinema and the third part is shopping. Market segmentation of Fame Theme Park will
focus on tourist the ages between of 25 and 34. We choose tourist the ages between of 25 and
34 that visit in Chiang Mai because it is the largest group of tourist in Chiang Mai. The Fame
Theme Park is international standard theme park and offer new experience to customer in
exciting plaything, extremely for customer to shows bravery and gets fun and happy time
with The Fame Theme Park.
.
Content
Preface
Executive summary
Chapter 1: Introduction
Background and Significance of the Project

Project Objectives
Benefits of Project
Activities/Time Frame
Chapter 2: Industry profile

Chapter 3: Marketing Analysis
General Environment Analysis

Political, Economy
Social and Environment
Technology
Competition Analysis (3C Analysis)
Competitor Analysis
Customer Analysis
Competitive Analysis
STP Analysis
Marketing Mix Strategy
Sales Forecast/Profit Estimation
Marketing Expenses (Sales Incentive)
Conclusion
Chapter 4: Investment Cost
Cost of Investment
Pre-Operating Cost
Investment Cost
Facility Layout
Depreciation
Conclusion
Chapter 5: Production and Operations Analysis
Product Characteristics (in Detail), Specification, Services Process

Operating Cost
Raw material Cost
Direct Labor Cost
7-8
8
8
9 - 10
11- 23
24
25
25 26
26
26 -30
30
30
30 -38
38 - 39
39
39 -40
41 -43
44 - 45
45
46
47 - 48
48
49 -51
52
53 - 56
56
57
58 - 66
67
67
67
Overhead
Logistics Management
Facility Management
Chapter 6: Administration analysis
Management Analysis
Salary
Facility Cost
Chapter 7: Financial Analysis
Financial Assumption for Business

Income statement
Cash Flow
Balance Sheet
Chapter 8: Risk management
68 - 76
77 - 81
81
82
83
83
84
85
86
87 89
90 - 94
95 - 99
100
Identifying a list of potential risks

101- 107
A risk management plan included statement of how you plan to reduce risk. 107 - 111
The steps that you will take to mitigate the risks
112 115
Risk management
116
Sale decrease by 5% : Income statement, cash flow

Sale decrease by 5 % : Balance sheet
Sale decrease by 10 % : Balance sheet
Sale decrease by 15% : Balance sheet
Interest increase by 5% : Income statement, cash flow
Expense increase by 5% : Income statement, cash flow
118 - 127
128 - 132
133 - 143
144 - 148
149 - 159
160 - 164
165 - 175
176 - 186
187 - 197
198 - 208
209 - 219
220 -230
Summary
231
Appendix
232
Historical
References
Member group
232 - 237
238 - 241
242
Chapter 1
Introduction
Introduction
Background and Significance of the Project
This project is theme park business that chooses Chiang Mai to build it. Chiang Mai is a main
northern area that is center of commerce, industry, transport and tourism. There is the
convenient way by using car, train, and airplane and that can link travel to nearby provinces
such as Lamphune, Lamphang, and Chaing Rai that can use the car to transport and long
distance such as Bangkok and international country that can use the airplane to transport.
Why we choose Chiang Mai to invest theme park? Chiang Mai is popular tourist attraction
Because Chiang Mai is the largest and most culturally significant city in northern Thailand. It
is the capital of Chiang Mai Province, a former capital of the Kingdom of Lanna (12961768)
(wiki, 2013) and it is uniquely and cultural their own country. Chiang Mai is the place to
invest the business owing to despite the considerable difference in size and population
between Bangkok and Chiang Mai, tourism continues to be a thriving industry in Thailand's
second largest city. The Tourism Authority of Thailand's website promotes the city as "a
place where both backpackers and luxury tourists can enjoy the ultimate Thailand holiday",
as the city is "one of the few places in Thailand where it is possible to experience both
historical and modern Thai culture coexisting side by side: the city features centuries-old
chedis and temples next to modern convenience stores and boutique hotels."The Tourism
Authority of Thailand's Chiang Mai office expects the number of tourists from China to
increase by at least 20 per cent this year from 2012, driven by the success of the Chinese film
"Lost in Thailand". More than 80 per cent of the film was shot in the Northern Province
(Wiki, 2013).
Chiang Mai province has 20,107.057 square kilometers or about 12,556,911 acres. There is
the big area number 1 in northern area and that is second area of Thailand. And Chaing Mai
is best climate. The cool weather all year round with temperatures ranging between 12.5 to
38.0 degrees Celsius, perfect for travel and leisure during November February. It is the time
of perfect come to travel at Chiang Mai. The new theme park cans attraction to Thai tourism
and foreigner to visit Chiang Mai. Theme park is an important selling point in Chiang Mai
and Thailand. There for Chiang Mai has not built theme park business before and that
recognize to build theme park business in Chiang Mai because that has great impact on the
economy and investment also the location is suitable to build it. To be open the opportunity
to people in this area and other people in nearby places that has recreation area to relax in the
new theme park style. Another factor, Chiang Mai is the most popular provinces that the
tourist selects and that the way chooses to relax.
Project Objectives
1. To study the situation of theme park business.
2. To set up the planning of the business and to do the business successful.
3. To analyze market in the business, the feasibility of financial about risk investment, and
return on investment
4. To learn the technical and management process in theme park business.
5. To apply this knowledge with the business in the future.
6. To understand the customer what they want and need how to do the customer satisfy in our
business.
7. To Summary of the feasibility of Theme park business.
Benefit of Theme park project

1. Relax from studying and working
2. Enjoy with friends
3. Romantic for sweetheart
4. Source good leaning
5. Amusing
6. The best meeting point
7. This place make to happy
8. Good relation in family
9. Broaden ones view
Activities for a project

1. Study the generally of the theme park
2. Study management in theme park as follows:
-
Background of theme park
Product and service in theme park
Vision and mission statement of theme park
Strategy of the company
3. Study competition analysis and marketing feasibility as follows:

- General internal and external environment
Marketing mix strategy of theme park
- Demand of consumer in theme park
- Sale forecast and profit estimation of theme park
4. Study the technical process in theme park business as follows:
- Location
- Operations and management analysis
- Investment and Operation cost of theme park
5. Study the financial feasibility of theme park business as follows:
-Companys investment cost, operation expense, and other expenses
-Profit and loss statement, cash flow, and balance sheet in 5 years
of theme park
6. Study and analysis risk of theme park
7. Summary the feasibility of theme park
10
Time frame of study

December
Activities
1. Study the generally of the theme

park
2. Study management in theme park
3 Study competition analysis and
marketing feasibility
4 Study the technical process in
theme park business
5 Study the financial feasibility of
theme park business
6. Study and analysis risk of theme
park
7. Summary the feasibility of theme
park
January
February
11
Chapter 2
Industry Profile
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2.1 Nature of Industry

According
to
Adam
and
Judith
(1991),
amusement
parks
evolved
from
European fairs and pleasure gardens, which were created for people's recreation. The oldest
amusement park in the world is Bakken, north of Copenhagen, Denmark, which opened in 1583. In
the United States, world's fairs and expositions were another influence on development of the
amusement
park
industry.
Amusement
parks
have
fixed
location,
as
opposed
to
traveling funfairs and carnivals.

A definition of theme park (2010) described that the terms "theme park" and "amusement
park" are often synonymous. However, a "theme park" can be regarded as a distinct style of
amusement park. A theme park has landscaping, buildings, and attractions that are based on one or
more specific themes or stories. Despite many older parks adding themed rides and areas, qualifying
the park as a theme park, the first park built with the original intension of promoting a specific
theme, Santa Claus Land located in Santa Claus, Indiana, did not open until 1946 (History of the town
of Santa Claus,2010). Disneyland, located in Anaheim, California, built around the concept of
encapsulating multiple theme parks into a single amusement park is often mistakenly cited as the first
themed amusement park, but is instead the park that made the idea popular.
Historical Background in Worldwide
1. Fairs and pleasure gardens

Adam and Judith (1991) presented that periodic fairs, such as the Bartholomew Fair which
began in England in 1133, are a parent for the modern amusement park. Beginning in the Elizabethan
period the fair had evolved into a center of amusement with entertainment, food, games, and carnivallike freak-show attractions. According to Alter and Judy (1997), the seasonal celebration was a
natural place for development of amusement attractions. Oktoberfest is not only a beer festival but
also provided amusement park features beginning in 1810, when the first event was held
in Munich, Germany. In the United States, the county and state fairs also played a part in the history
of amusement parks. These were annual events that were usually held for a short time, a week or two,
to celebrate a good harvest. These fairs featured livestock exhibits, baking and cooking competitions.
According to Adams and Judith (1991), amusement parks also grew out of the pleasure gardens that
became especially popular at the beginning of the Industrial revolution as an area where one could
escape from the grim urban environment. The oldest intact still-surviving amusement park in the
world (opened 1583) is Bakken ("The Hill") at Klampenborg, north of Copenhagen, Denmark. The
best known of the parks in London, was Vauxhall Gardens founded in 1661 and closed in
13
1859. Another long-standing park is Prater in Vienna, Austria, which opened in 1766. This park was
conceived as a place where the common person could enjoy a respite in a pastoral setting and
participate in the musical culture of the city. Tivoli Gardens, Copenhagen is another example of a
European park, dating from 1843, which still exists. These parks consisted of booths, entertainment,
fireworks displays and some rides such as introduction to the modern railroad. The parks grew to
accommodate the expectations of their customerswho were increasingly familiar with the
mechanical wonders of industrialization. Rides became a required part of the pleasure garden and by
1896 there were 65 such pleasure parks in London.
Another type of fair is the exposition or worlds fair. World's fairs began in 1851 with the
construction of the landmark Crystal Palace in London, England. The purpose of the exposition was to
celebrate the industrial achievement of the nations of the world (of which Britain just so happened to
be the leader). America cities and business saw the worlds fair as a way of demonstrating economic
and industrial success (Worlds Fairs, 1853-18997). People particularly point to the World's
Columbian Exposition of 1893 in Chicago, Illinois as an early precursor to the modern amusement
park. This fair was an enclosed site that merged entertainment, engineering and education to entertain
the masses. It set out to bedazzle the visitors, and successfully did so with a blaze of lights from the
White City. To make sure that the fair was a financial success, the planners included a dedicated
amusement concessions area called the Midway Plaisance. Rides from this fair captured imagination
of the visitors and of amusement parks around the world, such as the first steel Ferris wheel, which
was found in many other amusement areas, such as the Prater by 1896. Also, the experience of the
enclosed ideal city with wonder, rides, culture and progress (electricity), was based on the creation of
an illusory place, certainly the precursor of the amusement park experience to come. Alter and Judy
(1997) indicated that the midway introduced at the Columbian Exposition would become a standard
part of most amusement parks, fairs, carnivals and circuses. The midway contained not only the rides,
but other concessions and entertainments such as shooting galleries, penny arcades, games of
chance and shows.
2. Trolley parks, Atlantic City, and Coney Island
According to Adams and Judith (1991), the electric trolley lines were developed in most of
the larger American cities. Companies that established the trolley lines were directly responsible for
establishing amusement parks - trolley parks - as destinations of these lines. Trolley parks
like Atlanta's Ponce de Leon Park, or Reading's Carsonia Park were initially popular natural leisure
spots before local streetcar companies purchased the sites, expanding them from picnic groves to
include regular entertainments, mechanical amusements, dance halls, sports fields, boat rides,
restaurants and other resort facilities. Various sources report the existence of between 1500 and 2000
amusement parks in the United States by 1919. According to Benjamin and Steinhauser (2011), some
14
of these parks were developed in resort locations, such as bathing resorts at the seaside in New
Jersey and New York. A premiere example in New Jersey was Atlantic City, a famous vacation resort.
Enterprisers erected amusement parks on piers that extended from the boardwalk out over the ocean.
The first of several was Ocean Pier in 1891, followed later by Steel Pier in 1898, both of which
boasted rides and attractions typical of that time, such as Midway-style games and electric trolley
rides. The boardwalk also had the first Roundabout installed in 1892 by William Somers, a wooden
predecessor to the Ferris wheel. Somers installed two others in Asbury Park and Coney Island.
Samuelson, Dale, and Yegoiants (2001) found that other such parks were found along rivers and lakes
that provided bathing and water sports such as Riverside Park in Massachusetts, which was founded
along the Connecticut River in the 1840s, and Lake Compounce in Connecticut, first established as a
public beach in 1846. According to Adams and Judith (1991), another similar location was Coney
Island in Brooklyn, New York, where a horse-drawn streetcar line brought pleasure seekers to the
beach beginning in 1829. In 1875, a million passengers rode the Coney Island Railroad, and in 1876
two million visited Coney Island. Hotels and amusements were built to accommodate both the upperclasses and the working-class. The first carousel was installed in the 1870s, the first roller coaster, the
"Switchback Railway", in 1884. It was not until 1895 that the first permanent amusement park in
North America opened: Sea Lion Park at Coney Island in Brooklyn. This park was one of the first to
charge admission to get into the park in addition to sell tickets for rides within the park. According to
Adams and Judith (1991), in 1897, Sea Lion Park was joined by Steeplechase Park, the first of three
major amusement parks that would open in the Coney Island area. George Tilyou designed the park to
provide thrills and entertainment. The combination of the nearby population center of New York
City and the ease of access to the area made Coney Island the embodiment of the American
amusement park. Coney Island also featured Luna Park and Dreamland. Coney Island was a huge
success and by year 1910 attendance on days could reach a million people. Fueled by the efforts
of Frederick Ingersoll, other "Luna Parks" were quickly erected worldwide and opened to rave
reviews. Fire was a constant threat in those days, as much of the construction within the amusement
parks of the era was wooden. In 1911, Dreamland was the first Coney Island amusement park to
completely burn down; in 1944, Luna Park also burned to the ground. Most of Ingersoll's Luna Parks
were similarly destroyed, usually by arson, before his death in 1927.
3. The Golden Age
During the Gilded Age, many Americans began working fewer hours and had more
disposable income (Eight hours for what we will, n.d.,). According to Adams and Judith (1991), with
new-found money and time to spend on leisure activities, Americans sought new venues for
entertainment. Amusement parks, set up outside major cities and in rural areas, emerged to meet this
new economic opportunity. These parks served as source of fantasy and escape from real life. By the
early 1900s, hundreds of amusement parks were operating in the United States and Canada. Trolley
15
parks stood outside many cities. Parks like Atlanta's Ponce de Leon Modernity Technology, and
Atlantas Ponce de Leon Park, 2011) and Idora Park (Idora Park, 2011) , (near Youngstown, OH, took
passengers to traditionally popular picnic grounds, which by the late 1890s also often included rides
like the Giant Swing, Carousel, and Shoot-the-Chutes. These amusement parks were often based on
nationally-known parks or world's fairs: they had names like Coney Island, White City, Luna Park, or
Dreamland. The American Gilded Age was, in fact, amusement parks' Golden Age that reigned until
the late 1920s. The Golden Age of amusement parks also included the advent of the Kiddle Park.
Founded in 1925, the original Kiddie Park is located in San Antonio, Texas and is still in operation
today. The Kiddie parks became popular all over America after World War II (Amusement Park,
n.d.,). According to Rutherford (2000), this era saw the development of the new innovations in roller
coasters that included extreme drops and speeds to thrill the riders. By the end of the First World War,
people seemed to want an even more exciting entertainment, a need met by roller coasters. Although
the development of the automobile provided people with more options for satisfying their
entertainment needs, the amusement parks after the war continued to be successful, while urban
amusement parks saw declining attendance. According to Adams and Judith (1991), the 1920s is more
properly known as the Golden Age of roller coasters, being the decade of frenetic building for these
rides.
4. Depression and post-World War II decline
According to Adams and Judith (1991), the Great Depression of the 1930s and World War
II during the 1940s saw the decline of the amusement park industry. War caused the affluent urban
population to move to the suburbs, television became a source of entertainment, and families went to
amusement parks less often. By the 1950s, factors such as urban decay, crime, and
even desegregation in the ghettos led to changing patterns in how people chose to spend their free
time. Many of the older, traditional amusement parks closed or burned to the ground. Many would be
taken out by the wrecking ball to make way for suburban housing and development. In
1964, Steeplechase Park, once the king of all amusement parks, closed down for good. The traditional
amusement parks which survived, for example, Kennywood, in West Mifflin, Pennsylvania,
and Cedar Point, in Sandusky, Ohio, did so in spite of the odds.
5. The rise of theme parks
In 1955, Disneyland opened to rave reviews, and completely changed the landscape of the
amusement park industry. No longer did guests want a group of rides in a field by a lake, they wanted
an entire perfect world to take them out of the real world for a day. The thrills of theme parks are
often obscured from the outside by landscaping, re-enforcing the feeling of escape. They are kept
clean and new rides are frequently added to keep people coming back. In addition to this experience,
the theme park is either based on a central theme or divided into several distinctly themed areas, or
16
"lands". Following Disneyland, many other parks trying to copy its ideas, such as the hub-andspoke layout and themed "lands", popped up across the country. Examples include Great
Adventure in New Jersey and Universal Studios Hollywood in Los Angeles, California. None could
match the success of Disneyland, though. 15 years after Disneyland, The Walt Disney
Company opened its second theme park, Magic Kingdom near Orlando, Florida. This park pushed the
definition of theme park even further, as it was surrounded by over 47 square miles of pristine,
undeveloped land, creating a massive natural barrier between the real world and the park. Today, it is
now the Walt Disney World Resort, consisting of four theme parks in the most visited vacation resort
in the world. (Wikipedia, 2012)
Historical Background of Thailand
The oldest amusement park in Thailand was Happy Land, Bangkapi, Bangkok, which closed
in September 1979. Nowadays, Thailand has a few theme parks that offering the amazing experience
to people. Dreamworld was operated in the central of Thailand. It was opened for the first time on
February 5th, 1994. Santoroni Park was situated at Cha-Am, Phetchaburi that was theme park in
Mediterranean style.
According to Thailand.com (2012), fortunately, Bangkok has plenty of amusement parks for
the kids are getting restless. At one time, all the citys amusement parks were outdoor, but with the
boom in the retailing industry many more are now built indoors, as an adjunct to department stores
and shopping centers. Anyone who prefers their fun in the outdoors should make for either Siam Park
in Minburi or Dream World, located off the Rangsit-Onkarak highway in Pathum Thani province.
Apart from being the largest open zoo in Thailand, Safari World on Ram Indra Road, also provides
numerous amusement activities and special shows for family vacationers. But if you dont want to
suffer the heat of the day, try one of the many amusement parks located in department stores. Central
Bangnas Leo Land, Seacon Squares Yoyo Land several branches of The Mall Department Store are
good choices. Modst have indoor swimming pools with slides, kids games and other entertainments.
Outside of Bangkok, the places are few and far between. In Pattaya, Ripleys World of Entertainment
located on the third floor of the Royal Garden Plaza has a number of educational and entertainment
activities for the family. Pattaya Park is another place where packages are on offer, an overnight stay
in the hotel included.
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2.2 Situation of Industry

In worldwide,
The amusement park industry's offerings range from large, worldwide type theme
parks such as Disneyworld and Universal Studios Hollywood to smaller and medium-sized
theme parks such as the Six Flags parks and Cedar Fair parks and countless smaller ventures
in many of the states of the U.S. and in countries around the world. Even simpler theme parks
directly aimed at smaller children have emerged, including Legoland opened in 1999
in Carlsbad, California (the first Legoland opened in 1968 in Billund, Denmark) (Wikipedia,
2012). Examples of amusement parks in shopping malls exist in West Edmonton
Mall, Alberta, Canada; Pier 39, San Francisco; Mall of America, Bloomington, Minnesota.
Family fun parks starting as miniature golf courses have begun to grow to include batting
cages, go-karts, bumper cars, bumper boats and water slides. Some of these parks have grown
to include even roller coasters, and traditional amusement parks now also have these
competition areas in addition to their thrill rides. As of 2008, the Walt Disney Company
accounted for around half of the total industry's revenue in the US as a result of more than 50
million visitors of its U.S.-based attractions each year (IBIS World, 2012).
In Thailand Bangkok Theme Park, Amusement Park, and Park in Bangkok
The theme park industry's offerings range from large such as Dreamworld, to smaller
and medium-sized theme parks such as Santorini Park, Phetchaburi and Wonderland,
Bangkok and smaller ventures such as Yoyoland, Bangkok . Worldwide type theme parks
such as Disneyworld and Universal Studios have not appeared in Thailand. Even simpler
theme parks directly aimed at smaller children have appeared, including Wonderland opened
in 2006 in Bangkok . Examples of amusement parks in shopping malls exist
in Seaconsqure, Bangkok; Yoyoland .
Theme park business was interested to run in
Thailand because it has a few theme park in Thailand that operate with large scale of its.
A report by Bangkok.com (2012), if you and your children are looking for some
action, head for one of Bangkoks fun park! Whether the kids like wild roller coasters,
drenching water rides, climbing on playgrounds or going on fairground rides, you can find all
types of family entertainment and fun activities at Bangkoks in- and outdoor amusement
parks. Entire parks are dedicated to water fun, animals and indoor fun.
Dream World in Bangkok (Bangkoks Most Popular Theme Park)
18
Bangkok.com (2012) presented that the entrance to the park sets the scene for the fantastical
experience to come: friendly, green aliens laughing beneath medical castle walls. It makes no sense
but children love it.
Fantasia Lagoon (Bangkok Water Parks)
Sitting on the rooftop of the Mall Department Store, Fantasia Lagoons always been a favorite
destination for kids and families to have fun and frolic about. Huge water slides and whirlpools are
some of the highlights to look out for. Also worth a visit is Fantasia Island, the adjoined theme park
that offers endless hours of fun and a dose of adrenalin rush all in an air-con comfort (Bangkok
Water Park, n.d.,).
Siam Park
Siam Park is a huge recreational park featuring various swimming pools, towering
waterslides, whirlpools, fountain and a lake. The park is the 400-metre Super Spiral waterslide, while
the giant man-made sea pool with artificial surf is just as spectacular (Bangkok Water Park, n.d.,)..
2.3 Product and Service

The intention is to create a thrilling theme park that never appears in Thailand. The
Fame will be a vibrant, exciting attraction that celebrate classic, seaside theme park rides,
thrill rides, train rides, water rides, roller coaster and their heritage. It will be focus on
preserving interpreting and enable people to ride classic theme park rides.
It will be a high quality outdoor public space it will provide a family-friendly day out
with a wide variety of entertainment for visitor of all ages. The Fame's uniqueness will be
obtained by following a old culture of kingdom of Lanna theme. It will have a sense cultural
of Lanna programmed, including a major Cold Festival and festival activity that focuses on
Chiang-Mai culture. Educational "point of interest" placards will be placed throughout the
park explaining the history of the people, place, and events of golden age of kingdom of
Lanna.
The section of cinema facing the mountain side will be a stunning gateway attraction
to the park. It will be occupied by a selection of restaurants in Lanna style, of a quality not
currently on offer. It will offer the extensive seating. The auditorium of the cinema will
provide an extensive to the offer in the form of a film telling the story of kingdom of Lanna
and exhibit. It will have a program of live show that are synergistic with the rest of the park
19
offer, with a chic style Lanna culture. The cinema will be a fully flexible performance venue
that will also be a major destination in its own right.
The scheme has been developed to Cedar Fair, L.P. by Dick Kinzel. , working in
partnership with world class theme park specialist. Their team has include quantity surveyor,
structural engineering, electrical engineer and acoustician acoustic design.
Access to the Fame will continue to be via traditional route by the road. The scenic
railway will be the centre-piece of the park. It will be restored to full working condition and
offer rides of approximately duration, except in very wet weather (the heavy rainy and safe
reason, the railway is unable to operate). The scenic railway will have the most visual impact
and, in the cold weather, the lighting of it will create a magical effect that will be centerpiece
of the park' cold season.
The Fame Inspiration Masterplan 1
20
The Fame Inspiration Masterplan 2
Example of Rides that will be at The Fame 1 : Rollor Coaster

Retrieved from: www.wisegeek.org/what-is-a-roller-coaster.htm
21
Example of Rides that will be at The Fame 2 : Ferris Wheel

Retrieved from: tiffanyrachelle.wordpress.com/2011//02/
Example of Rides that will be at The Fame 3 : Galloper

Retrieved from: hnlino.en.alibaba.com/product/508206675
22
Example of Rides that will be at The Fame 4 : MaxAir

Retrieved from: www.flickriver.com/photos/tags/cedarpoint/interesting/
Example of Rides that will be at The Fame 5 : Thrill Dragster
Retrieved from: www.themeparkcritic.com/1203/top-thrill--dragter.aspx
23
Example of Rides that will be at The Fame 6 : Lanna Huanted House

Retrieved from: matthew-atanasiu.blogspot.com/2012/10/the-haunted-house_20.html?m=1
The Fame Cinema

Retrieved from: www.electriccinema.co.uk
24
Chapter 3
Marketing Analysis
25
3.1 General Environment Analysis

Human have to live together in community that it has to set rule and regulation for run to business to
be peace in term of sharing resources. So it is the activities of economic or identifies the way of life in
daily. It is behavior of social or defines regulation for authority allocation in defines social roles and
relationship between them that to the business of people in society has gone well under the rules.
3.1.1 Political factor
Nowadays, travel industry suffer the impact from political that it has conflict of social as yellow shirt,
red shirt or airport closures and that revolution, government leaders to change frequently, so that it
makes to
domestic tourist and international tourist lack of believe from violence image has
communicated to other media that it is the biggest impact of business. From the problem customer
can avoid the political problem by we offer the new way to solve tension in the daily life that
customer can come to visit FAME PARK. Although Thailand has a political problem, the business
man still comes to invest business. But the political problem has less impact on the tourism industry.
3.1.2 Economy factor
Currently, Chiang Mai is the capital and growth of the second from Bangkok because Chiang
Mai has a prosperous economy. There is an educational institution since kindergarten to university.
The tourist industry makes the income to population of Chiang Mai. It is from Chiang Mai has been
called. "Rose beauty of Thailand" out of Chiang Mai has the beauty of natural and climate, ancient
antiquities, tradition, and ancient cultures. It is all attractions of tourists. From statistic in the year
2555(office of the national economic and social advisory council, 2013), in the forth one in the sector
of tourist and services has been expanded from the previous. The international tourist arrivals to
Thailand about 5.7 million (office of the national economic and social advisory council, 2013). It is
increase from the same period last year 7.1 percents of tourist (office of the national economic and
social advisory council, 2013). And tourist sector and service make income 258,102 by the tourist
(office of the national economic and social advisory council, 2013). So investment in here is
interesting to invest to make the profit and revenue to the business man.
26
(Office of the national economic and social advisory council, 2013)
3.1.3 Social and Environment

Environment and Resources:
From theme park business use more areas which must be used in the area of the forest and the trees
are numerous. The forest will be decrease more than past. So the business will use worth recourses
and reforestation in the part to build the theme park and that have an activities about preserve ecology
and conservation of natural forests and abundant natural resources back to the original as possible.
Social: Specific is employee (Mid-South Community College, 2013)
Payment for time not worked

Paid vacations
Sick leave
Health care
Life Insurance
Retirement plans
Disability protection
Employee Stock Option Plans
Supplemental Unemployment Benefits
Employee services
Premium pay
3.1.4 Technology factor

The term Technology is derived from the Greek word Technologia and techne means
craft and logia means the study of something. Technology is a very broad concept and is used
to refer to several braches of science and study. Some examples are information technology, medical
27
technology, biotechnology, etc. As the term technology branches into various fields of science and
study, so do its benefits. Let us look at the benefits of technology in some major areas of day-to-day
life (Benefit of, 2013):
Benefits of Technology in Business:
The days when the Chief Information Officer (CIO) took implementation decisions and passed the
responsibility down the line are passed. Today, the CIO is an individual who possesses business as
well as technical skills, understands the new IT issues facing a business, and drives the IT changes
from the top down. This is a clear indicator of the benefits businesses are enjoying through the
implementation of technology. Today technology is an integral part of any business right from the
purchase of computers and software to the implementation of network and security tools. This helps
businesses to: (Benefit of, 2013)
Remain up-to-date
Drive business forward
Sustain and survive competition
In short, technology has become one of the significant factors that maximize an organizations ROI.
Benefits of Technology in Communication:
From hand-held computers to touch phones, technological advancements in the field of
communication are endless. The means and the modes of communication are unlimited. Some of the
benefits of technological advancements in the field of communication are (Benefit of, 2013):
Speed : time is no longer a constraint in communication
Clarity : With megapixel images and video, and high fidelity audio systems clarity in
communication has become a never-before experience
Proximity : technological advancements have made the world a smaller place to live in
Dissemination : whether spreading information, broadcasting news, or sharing knowledge,

technology has made it faster, easier, and smarter
Benefits of Technology in Education:

Technological advancements in the field of education are fast evolving. Today, e-learning is a familiar
and popular term. Some of the benefits of technology in this field are (Benefit of, 2013):
28
Personalized learning experience: Learners are able to take control and manage their own learning.
They set their own goals, manage the process and content of learning, and communicate with peers
(Benefit of, 2013).
Immediate response: Most e-learning programs provide immediate feedbacks on learner
assessments. Similarly there are features such as chat, discussion boards, e-libraries, etc that allow
clarifications at a faster pace than in traditional classrooms (Benefit of, 2013).
Self-paced: Learners can chart courses at their own pace. This ensures higher levels of motivation
both in terms of completing the course as well as in performance (Benefit of, 2013).
Greater access: Technological advancements have opened education to learners with learning
disabilities and in remote locations (Benefit of, 2013).
External Environment: Business & Technology
Technological change refers to the changes in production techniques and production equipment. It
could be a change in the machinery used to make a product or the computers to design a product.
More recently it is the use of the computers and information technology (IT) to improve the efficiency
and competitiveness of businesses that has led to technological change. Since technological is so
rapid, there are important implications for businesses (Jim Riley , 2012).
A business can be affected by the following technological change:
In production
In provision of services
In the office
Technological change in production

Technological change leads to improved production of goods and services due to (Jim Riley , 2012).
Computer-aided manufacturing (CAM) this reduces labor costs, is more accurate and faster and
can work at any hour of the day. The computer controls the machinery (Jim Riley , 2012).
Computer-aided design (CAD) Computers are used to help design products using computer
generated models and 3D drawings. Reduces the need to build physical models to test certain
conditions, known as prototypes. This can be expensive to produce just for testing purposes (e.g.
aircraft or new cars) (Jim Riley , 2012).
Electronic point of sale (EPOS) and Electronic Funds Transfer at Point of Sale (EFTPOS) speed up
transactions in shops and give vital information for businesses so can sort out their stock levels.
29
EFTPOS means that shoppers can pay for goods and services using credit and debit cards.
Technological change in the office helps speed up the movement of information and improves the
analysis of information (Jim Riley , 2012):
Communication is improved through the use of the intranet and Internet. The intranet is an
internal system of computer communication while the internet can be used to communicate
with customers, suppliers amongst others in the outside world (through websites and email).
Workers can work away from the office using mobile technology such as phones, laptops and
modems.
Computers can be used to process, analyze and store vast amounts of data to give the business
more quality information.
E-commerce is the ability of businesses to trade with the world via websites. This means that there is
a larger market and the business is now open 24 hours a day. This has provided opportunities for
businesses that could only trade locally to now expand the size of the market (e.g. Amazon as
worldwide book and CD sellers). Customers can also shop around for the best deals for new products.
The Internet can also be useful for recruitment purposes. Job vacancies can be advertised and targeted
to the right audience, often costing less than print alternatives. E.g. e-teach sends free emails every
week detailing teachers posts to subscribers (Jim Riley , 2012).
Technological change can be very expensive: technology involves the following additional costs
(Jim Riley , 2012):
Purchasing the equipment
Installation
Training staff
Maintenance
Replacement/upgrading
There is legislation associated with the use of technology e.g. computer screens noise levels.In
summary technological change can bring the following benefits to a business (Jim Riley , 2012):
Reduced running costs
Improved productivity
Improved competitiveness
Lower costs per unit of product
Improved quality of service (e.g. speed of service)
30
Reduced wastage
If the benefits of the above outweigh the costs, then a business should be investing in new technology.
(Jim Riley , 2012)
3.2 Competition Analysis (3Cs Analysis)

3.2.1 Competitor Analysis
We have to know who our direct and indirect competitors are. Then do the
Competitors Industry analysis or compare with our companys competitive advantages.
3.2.1.1 Direct Competitor
According to 1stopchiangmai.com (2012), our company is the first theme park in Chiang Mai,
so it doesnt appear before.
3.2.1.2 Indirect Competitor
In Chiang Mai, The substitute product and service is about someplace that
provides fun and can go for relaxed in the holiday. Central department store, playground at
some park, and zoo are our indirect competitor.
3.2.2 Customer Analysis

Customer is the person who uses our product and service and goes further
than their expectation then they will pay money to us and can evaluate our performance. We need
to know who is our customer and how many of them. Our customer is everyone who goes to use our
product and service of company which offer many kinds of playthings. However, our segment is
divided in two main group of customer.
31
Ministry of Tourism and Sports, Thailand
International Tourist Arrivals to Thailand
By Nationality
January - December 2012
Nationality
2012
Number
East Asia
2011
%Share
Number
%Share
2012/2011
12,502,194
56.06
10,345,866
53.80
20.84
6,253,480
28.04
5,594,577
29.09
11.78
Brunei
10,240
0.05
7,471
0.04
37.06
Cambodia
424,766
1.90
265,903
1.38
59.74
Indonesia
448,748
2.01
370,795
1.93
21.02
Laos
951,090
4.26
891,950
4.64
6.63
Malaysia
2,560,963
11.48
2,500,280
13.00
2.43
Myanmar
129,924
0.58
110,671
0.58
17.40
Philippines
288,889
1.30
268,375
1.40
7.64
Singapore
821,056
3.68
682,364
3.55
20.33
Vietnam
617,804
2.77
496,768
2.58
24.36
2,789,345
12.51
1,721,247
8.95
62.05
472,699
2.12
411,834
2.14
14.78
Japan
1,371,253
6.15
1,127,893
5.87
21.58
Korea
1,169,131
5.24
1,006,283
5.23
16.18
394,475
1.77
447,610
2.33
-11.87
ASEAN
China
Hong Kong
Taiwan
32
Others
51,811
0.23
36,422
0.19
42.25
Europe
5,617,817
25.19
5,101,406
26.53
10.12
Austria
94,197
0.42
89,242
0.46
5.55
Belgium
94,549
0.42
82,610
0.43
14.45
Denmark
167,118
0.75
164,096
0.85
1.84
Finland
148,649
0.67
157,046
0.82
-5.35
France
572,996
2.57
515,572
2.68
11.14
Germany
681,566
3.06
619,133
3.22
10.08
59,894
0.27
58,945
0.31
1.61
Italy
199,089
0.89
185,869
0.97
7.11
Netherlands
207,499
0.93
198,891
1.03
4.33
Norway
147,819
0.66
136,931
0.71
7.95
1,317,387
5.91
1,054,187
5.48
24.97
Spain
113,270
0.51
95,383
0.50
18.75
Sweden
350,565
1.57
373,856
1.94
-6.23
Switzerland
190,784
0.86
170,044
0.88
12.20
United Kingdom
870,164
3.90
844,972
4.39
2.98
East Europe
279,690
1.25
240,886
1.25
16.11
Others
122,581
0.55
113,743
0.59
7.77
1,080,148
4.84
952,519
4.95
13.40
Argentina
17,789
0.08
12,970
0.07
37.15
Brazil
30,008
0.13
24,560
0.13
22.18
Ireland
Russia
The Americas
33
Canada
218,019
0.98
194,356
1.01
12.18
USA
767,420
3.44
681,748
3.55
12.57
46,912
0.21
38,885
0.20
20.64
South Asia
1,289,641
5.78
1,158,092
6.02
11.36
Bangladesh
72,897
0.33
65,150
0.34
11.89
1,015,865
4.55
914,971
4.76
11.03
Nepal
26,258
0.12
25,382
0.13
3.45
Pakistan
71,997
0.32
73,727
0.38
-2.35
Sri Lanka
73,338
0.33
53,636
0.28
36.73
Others
29,286
0.13
25,226
0.13
16.09
Oceania
1,046,753
4.69
933,534
4.85
12.13
Australia
930,599
4.17
829,855
4.32
12.14
New Zealand
113,509
0.51
101,092
0.53
12.28
2,645
0.01
2,587
0.01
2.24
604,659
2.71
601,146
3.13
0.58
Egypt
19,911
0.09
16,703
0.09
19.21
Israel
129,184
0.58
125,093
0.65
3.27
Kuwait
64,536
0.29
55,788
0.29
15.68
Saudi Arabia
17,098
0.08
12,521
0.07
36.55
U.A.E.
113,174
0.51
108,608
0.56
4.20
Others
260,756
1.17
282,433
1.47
-7.68
Africa
161,853
0.73
137,907
0.72
17.36
Others
India
Others
Middle East
34
S.Africa
75,496
0.34
68,496
0.36
10.22
Others
86,357
0.39
69,411
0.36
24.41
22,303,065
100.00
19,230,470
100.00
15.98
Grand Total
Source of Data: Immigration Bureau, Police Department.

Tourist Arrivals excluded Overseas Thai
Retrieved from: http://61.19.236.137/tourism/th/home/tourism.php
Internal Tourism in Chiang Mai

Tourism Authority of Thailand
Number
6,000,000
5,500,000
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
1998
1999
2000
2001
2002
2003
2004
2005
2007
2006
2007
2006
Age
Under 25
1,514,451
753,574
+ 100.97
25 - 34
1,833,406
1,860,010
- 1.43
35 - 44
974,990
1,530,870
- 36.31
45 - 54
676,730
884,986
- 23.53
55 and over
357,290
560,886
- 36.30
35
Travel Arrangement
Group Tour
1,340,385
1,195,484
+ 12.12
Non Group Tour
4,016,482
4,394,842
- 8.61
Sex
Male
2,641,239
2,723,970
- 3.04
Female
2,715,628
2,866,356
- 5.26
Region of Residence
1. Thai
- Bangkok
835,704
716,825
+ 16.58
- Central Region
232,249
464,110
- 49.96
- Western Region
130,280
193,042
- 32.51
- Eastern Region
146,963
182,683
- 19.55
- Northern Region
1,948,754
1,406,703
+ 38.53
- Southern Region
107,683
362,233
- 70.27
- Northeastern Region
200,094
214,176
- 6.57
2. Foreigners
- The Americas
265,933
- Europe
647,858
336,877
826,361
- 21.06
- 21.60
36
- Oceania
97,987
102,915
- 4.79
569,520
702,138
- 18.89
- Middle East
79,050
75,321
+ 4.95
- Africa
94,792
6,942
+ 1265.49
- ASIA
Purpose of Visit
Holiday
3,536,803
4,754,126
- 25.61
Business
527,631
342,488
+ 54.06
Official Visit
154,757
101,929
+ 51.83
Convention
960,071
297,247
+ 222.99
Others
177,605
94,536
+ 87.87
Tourism Authority of Thailand
Retrieved from: http://www2.tat.or.th/stat/web/static_tst.php
According to Kerin and et al. (2009), marketing doesnt stop with the discovery of consumer
needs. Because the organization obviously cant satisfy all consumer needs, it must concentrate its
efforts on certain needs of a specific group of potential consumers. This is target market one or more
specific group of potential consumers toward which an organization directs its marketing program
(p.12).
One of the many questions Thais may ask a foreigner visiting Thailand is Have you
been to Chiang Mai yet? underscoring the feeling that Chiang Mai is a keystone of any
journey to Thailand. Located more than 700km northwest of Bangkok, Chiang Mai has in
excess of 300 temples (121 within the Thtsbaan or municipal limits) almost as many as
are in Bangkok a circumstance that makes the old city center visually striking. Thais
idealism their beloved northern capital as a quaint, moated and walled city surrounded by
mountains with legendary, mystical attributes. In reality, Chiang Mai is a dynamic and
modern city, which has successfully managed to combine its rich history and traditions with
its increasingly modern side. However, a result of this rapid development has been the rise in
traffic and pollution. Environmentalists are also voicing concerns about development of the
37
verdant and auspicious Doi Suthep Mountain (1676m), located to the west of the city, and
sometimes referred to as Chiang Mais lungs. Chiang Mai has always had many feathers to its
bow with its cultural riches, relative peacefulness, fantastic handicraft shopping, delicious
food and proximity to many natural treasures. Changes are afoot however, with the city
becoming somewhere to watch in the style stakes. Chic, Thai-style boutique hotels are
popping up everywhere, and one look at the trendsetters setting up shop (and bars and
restaurants), particularly in the Thanon Nimmanhaemin area, shows that the citys identity is
changing. Yet, the northern capital still manages to retain the relaxed, temple-sprinkled,
cultural capital atmosphere of yore, alongside these new hip happenings. With its many and
varied attractions, the days of Chiang Mai just being a quick stop off point before heading to
the hills are long gone. ("Introducing Chiang Mai," 2013)
Market Segmentation
The Fame Market Segmentation by
Demographic (Age)
13%
7%
28%
18%
34%
Under 25
25 - 34
35 - 44
45 - 54
55 and over
The Fame business firm segments its market by demographic. There are five distinct groups
of tourists age in Chiang Mai, according to a survey by Tourism Authority of Thailand, a leading
market intelligence statistic. The survey covered over 5,356,867 individuals in Chiang Mai. The
individuals are categorized according to their different ages.
The largest group is between the ages of 25 and 34, making up 34 percent. The second largest
group is under 25 year-old, making up 28 percent. The third group is between the ages of 35 and 44,
making up 18 percent. The fourth group is between the ages 45 and 54, making up 13 percent. The
fifth group is 55 and over, making up 7 percent. Base on this study, we can see that affluent group in
The Fame is the ages of 24 and 34.
38
Market Position of the Fame
High Service
Children
Adult
High Service
Market Position: Using positioning and perceptual maps to increase the sale to children and adults.
According to Marketing in Asia (2012), the unique theme park is an increasing concern of
consumers.
Target Market
The primary target market for The Fame products and service is individuals in between the
ages of 25 and 34.
3.2.3 Competitive Analysis for our Company
Because we have to know ourselves for use it to compete with the competitor, like the idiom
said One who knows the enemy and knows himself will not be in danger in a hundred battles. We
are monopoly in Chiang Mai because we are the first amusement park, according to destination
marketing in Chiang Mai, none of business sector in theme park business, so the proportion of our
company in the Chiang Mai market shares nearly to be 100%. For our Service and Product we did not
sell in high price and we have the differentiation in our concept. We did not only focus on having fun
39
but also support the learning in both physical and psychological. We help people to have wide society.
Our company relies on technology to create the amusement park. We need the up to date information
about the related technology to improve our company to be on the majority line of Life Cycle.
3.3 STP analysis

3.3.1 Market segmentation
Target visitors of Rollor Coaster, Ferris Wheel, Galloper, MaxAir, Thrill Dragster, and
Lanna Huanted House focus on age under 25 years old because the rides can make the teenage to get
enjoyable and adventure from the rides.
3.3.2 Target analysis
The largest target market of the theme park focus on between the ages of 25 and 35. making
up 34 percent and there are statements made young foreign tourists, 10 percentage , 30 percent and 60
percent promotion to return to the client. The price promotion and discount. The expected total
revenue increased 20 percent to 500 million and 1.5 million subscribers this year.
3.3.3 Position analysis
A position is the way a company's brand fits into targeted market segments relative to
competitors. Companies try to established differentiated brand benefits to stand out from
competitors. Ultimately, customers decide how to react to a company's brand and position
relative to others. When conducting positional analysis, the key is to determine what position
the company intends to have and how its brand is actually perceived by customer markets.
(smallbusiness, 2012)
3.4 Marketing Mix Strategy

3.4.1 Product
From studying, the majority of customers concern about standard of theme park and about
accident. Therefore we emphasize the high quality of equipment consider with the position and source
of equipment where standard and high quality including the variety of product in our theme park for
response and make our customers satisfy with our theme park.
40
3.4.2 Price
From studying, the majority of customers concern in reasonable price which suitable with the
theme park and then they concern about special price or discount for customers loyalty. Therefore we
emphasize the reasonable price for customers and establish standard price for customers satisfaction
including the discount for customers who loyalty with theme park. In this reason we can make
customers loyalty and honesty with us. The prices have 2 types; a ticket through the door only, adult
150 Baht per person, child 120 Baht per person, if you want to player, you can buy the ticket in front
of that rides. Ticket prices include 450 baht per person, but this ticket can play all kinds of amusement
machines.
3.4.3 Place
The Theme park at Chiang Mai; the location is 100 Rai through the main Ring Road, Mae
Rim
away
from
the
city
around
15
minutes
(http://translate.google.com/translate?hl=th&ie=UTF8&prev=_t&rurl=translate.google.co.th&sl=th
&tl=en&twu=1&u=http://www.paulestherland.com/), which we emphasize about big place and
convenience for itinerary. Involve more parking lots and car security from steal to make customers
comfortable and security. Overall strategy can attract more customers from Northern of Thailand and
we will get benefit because we dont have compete
3.4.4 Promotion
From studying, the majority of customers concern about accident from playing. Therefore we
emphasize the insurance to make customers sure in our theme park and we also need to promote with
WOM, TV, Radio, signboard at the building location, post the poster at the university and the
department store and so on. In addition, our theme park has special discount in the end semester for
children to make customers happy.
41
3.5 Table of sale on forecast
Table of sale on forecast
January
February
March
Adult
4,200,000
4,000,000
4,100,000
4,300,000
4,000,000
3,900,000
3,800,000
3,650,000
3,600,000
4,100,000
4,000,000
4,100,000
47,750,000
Children
3,600,000
3,300,000
3,400,000
3,500,000
3,800,000
3,500,000
3,400,000
3,200,000
3,100,000
3,900,000
3,700,000
3,800,000
42,200,000
Group
1,900,000
1,800,000
1,900,000
2,100,000
2,000,000
1,880,000
1,800,000
1,700,000
1,750,000
1,900,000
1,700,000
1,870,000
22,300,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
120,000,000
2,200,000
2,050,000
2,100,000
2,200,000
2,000,000
1,950,000
1,850,000
1,700,000
1,650,000
1,800,000
1,700,000
1,900,000
23,100,000
Food&beverage
2,000,000
1,800,000
1,860,000
2,050,000
1,850,000
1,800,000
1,780,000
1,620,000
1,600,000
1,850,000
1,700,000
1,780,000
21,690,000
The special product
2,300,000
2,200,000
2,250,000
2,300,000
2,100,000
2,000,000
1,900,000
1,800,000
1,700,000
2,100,000
1,900,000
2,080,000
24,630,000
26,200,000
25,150,000
25,610,000
26,450,000
25,750,000
25,030,000
24,530,000
23,670,000
23,400,000
25,650,000
24,700,000
25,530,000
301,670,000
Adult
4,400,000
4,200,000
4,300,000
4,500,000
4,400,000
4,300,000
4,250,000
4,200,000
4,150,000
4,300,000
4,300,000
4,380,000
51,680,000
Children
4,250,000
4,000,000
4,100,000
4,300,000
4,100,000
4,000,000
4,100,000
4,000,000
3,900,000
4,200,000
4,080,000
4,000,000
49,030,000
Group
2,100,000
1,980,000
2,080,000
2,200,000
2,100,000
1,900,000
1,850,000
1,800,000
1,850,000
2,000,000
1,800,000
1,900,000
23,560,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
120,000,000
2,500,000
2,350,000
2,400,000
2,550,000
2,400,000
2,200,000
2,100,000
2,080,000
2,000,000
2,300,000
2,250,000
2,300,000
27,430,000
Food&beverage
2,300,000
2,100,000
2,200,000
2,300,000
2,250,000
2,200,000
2,100,000
2,000,000
1,900,000
2,250,000
2,180,000
2,200,000
25,980,000
The special product
2,700,000
2,600,000
2,700,000
2,750,000
2,680,000
2,600,000
2,500,000
2,450,000
2,460,000
2,600,000
2,500,000
2,580,000
31,120,000
28,250,000
27,230,000
27,780,000
28,600,000
27,930,000
27,200,000
26,900,000
26,530,000
26,260,000
27,650,000
27,110,000
27,360,000
328,800,000
Year
April
May
June
July
August
September
October
November
December
Total sale
1st Year
Rides ticket fee
Outlet
Rental fee
Cinema
4D ticket
Other
Total sale
2nd Year
Rides ticket fee
Outlet
Rental fee
Cinema
4D ticket
Other
Total sale
42
January
February
March
Adult
4,900,000
4,800,000
4,950,000
5,100,000
4,900,000
4,850,000
4,800,000
4,700,000
4,650,000
4,900,000
4,800,000
4,900,000
58,250,000
Children
4,700,000
4,600,000
4,700,000
4,900,000
4,800,000
4,700,000
4,700,000
4,550,000
4,500,000
4,700,000
4,700,000
4,800,000
56,350,000
Group
3,000,000
2,900,000
2,950,000
3,150,000
3,000,000
2,950,000
2,800,000
2,800,000
2,720,000
3,100,000
3,000,000
3,120,000
35,490,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
132,000,000
2,900,000
2,800,000
2,980,000
3,100,000
3,000,000
2,900,000
2,700,000
2,550,000
2,500,000
3,100,000
3,000,000
3,100,000
34,630,000
Food&beverage
2,700,000
2,600,000
2,740,000
2,800,000
2,700,000
2,600,000
2,550,000
2,500,000
2,400,000
2,880,000
2,800,000
2,900,000
32,170,000
The special product
3,200,000
3,100,000
3,300,000
3,400,000
3,300,000
3,200,000
3,100,000
3,000,000
2,900,000
3,300,000
3,200,000
3,500,000
38,500,000
32,400,000
31,800,000
32,620,000
33,450,000
32,700,000
32,200,000
31,650,000
31,100,000
30,670,000
32,980,000
32,500,000
33,320,000
387,390,000
Adult
5,400,000
5,280,000
5,350,000
5,500,000
5,400,000
5,300,000
5,200,000
5,100,000
5,000,000
5,300,000
5,200,000
5,300,000
63,330,000
Children
5,200,000
5,000,000
5,280,000
5,400,000
5,250,000
5,150,000
5,000,000
5,000,000
4,900,000
5,100,000
5,000,000
520,000
56,800,000
Group
4,000,000
3,980,000
4,020,000
4,300,000
4,200,000
4,170,000
4,080,000
4,000,000
3,800,000
4,180,000
4,060,000
4,200,000
48,990,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
132,000,000
3,500,000
3,400,000
3,400,000
3,800,000
3,700,000
3,650,000
3,550,000
3,500,000
3,380,000
3,600,000
3,500,000
3,600,000
42,580,000
Food&beverage
3,250,000
3,200,000
3,300,000
3,600,000
3,500,000
3,400,000
3,350,000
3,300,000
3,180,000
3,400,000
3,300,000
3,380,000
40,160,000
The special product
3,880,000
3,790,000
3,800,000
4,200,000
4,100,000
4,000,000
3,950,000
3,900,000
3,800,000
4,000,000
3,900,000
4,100,000
47,420,000
36,230,000
35,650,000
36,150,000
37,800,000
37,150,000
36,670,000
36,130,000
35,800,000
35,060,000
36,580,000
35,960,000
32,100,000
431,280,000
Year
April
May
June
July
August
September
October
November
December
Total sale
3rd year
Rides ticket fee
Outlet
Rental fee
Cinema
4D ticket
Other
Total sale
4th year
Rides ticket fee
Outlet
Rental fee
Cinema
4D ticket
Other
Total sale
43

January
February
March
Adult
6,100,000
5,900,000
6,100,000
6,200,000
6,100,000
6,000,000
5,900,000
5,800,000
5,700,000
6,000,000
5,880,000
5,900,000
71,580,000
Children
5,800,000
5,700,000
5,900,000
6,000,000
5,900,000
5,800,000
5,700,000
5,600,000
5,500,000
5,800,000
5,750,000
3,800,000
67,250,000
Group
5,050,000
5,000,000
5,000,000
5,300,000
5,200,000
5,100,000
5,000,000
4,900,000
4,800,000
5,150,000
5,092,000
5,000,000
60,592,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
132,000,000
4,500,000
4,400,000
4,550,000
4,680,000
4,600,000
4,500,000
4,400,000
4,300,000
4,200,000
4,400,000
4,300,000
4,350,000
53,180,000
4,200,000
4,100,000
4,220,000
4,600,000
4,500,000
4,500,000
4,300,000
4,200,000
4,150,000
4,000,000
3,900,000
3,980,000
50,650,000
Year
April
May
June
July
August
September
October
November
December
Total sale
5th Year
Rides ticket fee
Outlet
Rental fee
Cinema
4D ticket
Other
Food&beverage
The special product
Total sale
4,800,000
4,500,000
4,830,000
5,000,000
4,900,000
4,800,000
4,700,000
4,600,000
4,500,000
4,700,000
4,600,000
4,700,000
56,630,000
41,450,000
40,600,000
41,600,000
42,780,000
42,200,000
41,700,000
41,000,000
40,400,000
39,850,000
41,050,000
40,522,000
38,730,000
491,882,000
44
3.5 Marketing Expenses (Sales, Incentives)

3.5.1 Total Marketing Expense in Year 2013
Detail
January
February
March
April
May
June
July
August
September
October
November
December
Total
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
30,000
Leaflets
3,000
3,000
3,000
3,000
12,000
Signboard
25,000
25,000
25,000
75,000
Booth
50,000
20,000
10,000
80,000
Public Relation
15,000
5,000
5,000
5,000
5,000
35,000
Ticket voucher
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
Other
10,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
21,000
101,5000
8,500
13,500
56,500
8,500
13,500
11,500
38,500
8,500
21,500
13,500
8,500
333,000
Radio Ads.
Total marketing
expense

Detail
January
February
March
April
May
June
July
August
September
October
November
December
Total
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
2,500
30,000
Leaflets
3,000
3,000
3,000
3,000
12,000
Signboard
25,000
25,000
25,000
75,000
Booth
20,000
20,000
10,000
50,000
Public Relation
5,000
5,000
5,000
5,000
5,000
25,000
Ticket voucher
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
Other
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
61,500
8,500
13,500
56,500
8,500
13,500
11,500
33,500
13,500
21,500
8,500
13,500
264,000
July
August
September
October
November
December
Total
Radio Ads.
Total marketing
expense

Detail
Radio Ads.
January
February
March
April
May
June
30,000
30,000
Leaflets
3,000
3,000
3,000
3,000
12,000
Signboard
25,000
25,000
25,000
75,000
Booth
20,000
20,000
10,000
50,000
5,000
5,000
5,000
5,000
20,000
Public Relation
Ticket voucher
Other
Total marketing
expense
20,000
10,000
10,000
40,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
49,000
1,000
26,000
49,000
1,000
6,000
4,000
26,000
16,000
14,000
1,000
46,000
239,000
45
Detail
Radio Ads.
January
February
March
April
May
June
July
August
September
October
November
December
Total
30,000
30,000
Leaflets
3,000
3,000
3,000
3,000
12,000
Signboard
25,000
25,000
25,000
75,000
Booth
20,000
20,000
10,000
50,000
5,000
5,000
5,000
5,000
20,000
Public Relation
Ticket voucher
Other
Total marketing
expense
20,000
10,000
10,000
40,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
49,000
1,000
26,000
49,000
1,000
6,000
4,000
26,000
16,000
14,000
1,000
46,000
239,000

Detail
January
February
March
April
May
June
July
August
September
October
November
December
Total
30,000
30,000
Leaflets
3,000
3,000
3,000
3,000
12,000
Signboard
25,000
25,000
25,000
75,000
Booth
20,000
20,000
10,000
50,000
5,000
5,000
5,000
5,000
20,000
Radio Ads.
Public Relation
Ticket voucher
Other
Total marketing
expense
20,000
10,000
10,000
40,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
49,000
1,000
26,000
49,000
1,000
6,000
4,000
26,000
16,000
14,000
1,000
46,000
239,000
3.7 Conclusion
From this project, it talks about built the theme park. The theme park uses area about 100 acres that it is a huge
theme park. It uses more money to invest the theme park that is included property, building, equipment, facilities,
recreation, and player. And high more employee that is purchasing department, sales and marketing department,
accounting and financing department, staff, security, executive department, manager department, housekeeping and
gardener.
There is more activity to serve the customer. The target group is children and adult. The player separate in two
types that are children zone and adult zone. In addition, there is a garden park area for customer who would like to relax
and take a photo. In the garden park will gather more flower species in the theme park. Also, there are Thai food that is
local food and international foods such as Japanese food, American food, Korean food and Italian food. And that it has a
souvenir shop liked a handmade to create by local people. Moreover, the theme park has cartoon fancy parade, four
regions or Thai culture parade.
46
Chapter 4
Investment Cost
47
4.1 Cost of Investment
Building
We will make a new building of theme park in suburb of Chiang Mai. Because the location is near a mountain or hilly and that have a
wide area to build it and also that is center of commerce, industry, transport and tourism. Chiang Mai has never built theme park business
before that has great impact on the economy and investment also the location is suitable to build it.
Investment
Building
Vehicle
Roller Coaster
Galloper
Max air
Thrill Dragster
Ferries wheel
Lanna Hunted house
Frame cinema
Computer
Films screen
Air-condition
Cash entry equipment
Projector
Vacuum bottles
Refrigerators
Water cooler and hot
Microwaves
Telephones
Year1
8,500,000
725,000
36,000,000
1,500,000
260,000,000
750,000,000
3,000,000
135,392,000
63,465,000
636,000
178,000
300,000
56,000
80,000
4,120
30,000
10,500
8,400
8,330
Year2
8,500,000
725,000
36,000,000
1,500,000
260,000,000
750,000,000
3,000,000
135,392,000
63,465,000
636,000
178,000
300,000
56,000
80,000
4,120
30,000
10,500
8,400
8,330
Year3
8,500,000
725,000
36,000,000
1,500,000
260,000,000
750,000,000
3,000,000
135,392,000
63,465,000
636,000
178,000
300,000
56,000
80,000
4,120
30,000
10,500
8,400
8,330
Year4
8,500,000
725,000
36,000,000
1,500,000
260,000,000
750,000,000
3,000,000
135,392,000
63,465,000
636,000
178,000
300,000
56,000
80,000
4,120
30,000
10,500
8,400
8,330
Year5
8,500,000
725,000
36,000,000
1,500,000
260,000,000
750,000,000
3,000,000
135,392,000
63,465,000
636,000
178,000
300,000
56,000
80,000
4,120
30,000
10,500
8,400
8,330
48
Investment
Faxes &Printers
Televisions
Cutting paper machine
Total
Year1
57,000
27,600
3,750
1259,981,700
Year2
57,000
27,600
3,750
1259,981,700
Year3
57,000
27,600
3,750
1259,981,700
4.2 Pre Operating Cost

Pre Operation cost
Landscape
Total price
400,000,000
Fee
Transfer 2%
8,000,000
Taxation 0.5 %
2,000,000
Business tax 3.3%

Mortgage of land 1%
Total
13,200,000
4,000,000
427,200,000
Equipment
438,960
Decoration
150,000,000
Total
150,438,960
Year4
57,000
27,600
3,750
1259,981,700
Year5
57,000
27,600
3,750
1259,981,700
49
4.3 Investment Cost

No.
Detail
Amount
Price
Total
100
4,000,000
400,000,000
Land
Land preparation
1,200,000
1,200,000
Buliding
13,000,000
13,000,000
18,200,000
414,200,000
10
8,000
80,000
18,000
72,000
12
11,000
132,000
8,500
68,000
12
17,500
210,000
13,000
52,000
76,000
614,000
Total
Tool
4
5
6
7
8
9
Vacuum cleaners
Floor Machine
Receivers
Lawnmowers
Winn cooling
Water coolers
Total
Machine
10
Computers
40
15,900
636,000
11
Central air
50,000
50,000
12
Air-conditions
15
20,000
300,000
13
28,000
56,000
14
Projector
150,000
150,000
15
Vacuum bottles
1,030
4,120
16
Refrigerators
7,500
30,000
17
3,500
10,500
18
Microwaves
2,100
8,400
19
Telephones
17
490
8,330
20
Faxes & Printers
9,500
57,000
50
No.
Detail
Amount
Price
Total
21
Televisions
6,900
27,600
22
1,250
3,750
23
Roller coaster
36,000,000
36,000,000
24
Ferries wheel
3,000,000
3,000,000
25
Galloper
1,500,000
1,500,000
26
Max Air
260,000,000
260,000,000
27
Thrill Dragster
750,000,000
750,000,000
28
Lanna Huanted house
135,392,000
135,392,000
29
Frame cinema
63,465,000
63,465,000
1,249,576,458
1,250,389,870
Total
Equipment
30
Bins
15
3,500
52,500
31
Litter Bin
250
2,000
32
Office equipment
8,500
8,500
33
Toilet equipment
4,500
4,500
34
Cleaning equipment
5,900
5,900
Total
22,650
73,400
160,000
160,000
Infrastructure
35
Parking
36
Road
16,520,000
16,520,000
37
Electricity
60,426,000
60,426,000
38
Water supply
14,880,000
14,880,000
39
Restroom
11,000
330,000
40
Food park
68,000
68,000
92,065,000
92,384,000
Total
30
51
No.
Detail
Amount
Furniture
Price
Total
41
Counter for buy ticket
3,700
14,800
42
Counter
5,800
11,600
43
Clothes lines
1,000
2,000
44
File cabinets
6,820
61,380
45
32,000
32,000
46
Meeting Table Set [Big]

Meeting Tables Set
[Small]
6,890
27,560
47
Workstations
39,000
234,000
48
Bookshelf
850
1,700
49
Lockers
10
9,500
95,000
50
President desk
19,900
19,900
51
Office desks
12
1,950
23,400
52
Arm chairs
12
1,200
14,400
53
Chairs
70
259
18,130
54
Sofas
4,890
19,560
133,759
575,430
Total
52
4.4 Facility Layout
53
4.5 Depreciation
Investment
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
54,167
54,167
54,167
54,167
54,167
54,167
54,167
54,167
54,167
54,167
54,167
54,167
650,000
vacuum cleanner
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
16,000
Floor Machine
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
14,400
Winn cooling
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
3,500
42,000
Water coolers
867
867
867
867
867
867
867
867
867
867
867
867
10400
Computers
17,667
17,667
17,667
17,667
17,667
17,667
17,667
17,667
17,667
17,667
17,667
17,667
212,000
Central air
833
833
833
833
833
833
833
833
833
833
833
833
10000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
build
Air-conditions
933
933
933
933
933
933
933
933
933
933
933
933
11200
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
1,333
16,000
69
69
69
69
69
69
69
69
69
69
69
69
824
Refrigerators
500
500
500
500
500
500
500
500
500
500
500
500
6000
175
175
175
175
175
175
175
175
175
175
175
175
2100
Microwaves
140
140
140
140
140
140
140
140
140
140
140
140
1680
Telephones
139
139
139
139
139
139
139
139
139
139
139
139
1666
Faxes & Printers
950
950
950
950
950
950
950
950
950
950
950
950
11400
Televisions
460
460
460
460
460
460
460
460
460
460
460
460
5520

Projector
Vacuum bottles
63
63
63
63
63
63
63
63
63
63
63
63
750
Roller coaster
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
200,000
2,400,000
Ferries wheel
16,667
16,667
16,667
16,667
16,667
16,667
16,667
16,667
16,667
16,667
16,667
16,667
200,000
Galloper
8,333
8,333
8,333
8,333
8,333
8,333
8,333
8,333
8,333
8,333
8,333
8,333
100,000
Max Air
1,444,444
1,444,444
1,444,444
1,444,444
1,444,444
1,444,444
1,444,444
1,444,444
1,444,444
1,444,444
1,444,444
1,444,444
17,333,333
Thrill Dragster
4,166,667
4,166,667
4,166,667
4,166,667
4,166,667
4,166,667
4,166,667
4,166,667
4,166,667
4,166,667
4,166,667
4,166,667
50,000,000
Lanna Huanted house
752,178
752,178
752,178
752,178
752,178
752,178
752,178
752,178
752,178
752,178
752,178
752,178
9,026,133
Frame cinema
352,583
352,583
352,583
352,583
352,583
352,583
352,583
352,583
352,583
352,583
352,583
352,583
4,231,000
411
411
411
411
411
411
411
411
411
411
411
411
4933.333333
Counter
322
322
322
322
322
322
322
322
322
322
322
322
3866.666667
54
Investment
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Clothes lines
56
56
56
56
56
56
56
56
56
56
56
56
File cabinets
Total
666.6666667
1,023
1,023
1,023
1,023
1,023
1,023
1,023
1,023
1,023
1,023
1,023
1,023
12,276
889
889
889
889
889
889
889
889
889
889
889
889
10666.66667
Meeting Tables Set [Small]
766
766
766
766
766
766
766
766
766
766
766
766
9186.666667
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
6,500
78,000
47
47
47
47
47
47
47
47
47
47
47
47
566.6666667
2,639
2,639
2,639
2,639
2,639
2,639
2,639
2,639
2,639
2,639
2,639
2,639
31,667
President desk
553
553
553
553
553
553
553
553
553
553
553
553
6633.333333
Office desks
650
650
650
650
650
650
650
650
650
650
650
650
7800
Arm chairs
400
400
400
400
400
400
400
400
400
400
400
400
4800
Chairs
504
504
504
504
504
504
504
504
504
504
504
504
6043.333333
Workstations
Bookshelf
Lockers
Sofas
543
543
543
543
543
543
543
543
543
543
543
543
6520
Total
7,045,503
7,045,503
7,045,503
7,045,503
7,045,503
7,045,503
7,045,503
7,045,503
7,045,503
7,045,503
7,045,503
7,045,503
236,754,456
55
Investment
Amount
13,000,000
80,000
72,000
210,000
52,000
636,000
Life use
20
5
5
5
5
3
Central air
Air-conditions
50,000
300,000
5
5
60
60
5
5
56,000
60
Projector
80,000
60
Vacuum bottles
4,120
60
Refrigerators
30,000
60
10,500
60
Microwaves
8,400
60
Telephones
8,330
60
Faxes & Printers
57,000
60
Televisions
27,600
60
3,750
60
Roller coaster
36,000,000
15
180
15
Ferries wheel
3,000,000
15
180
15
Galloper
1,500,000
15
180
15
Max Air
260,000,000
15
180
15
Thrill Dragster
750,000,000
15
180
15
Lanna Huanted house
135,392,000
15
180
15
Frame cinema
63,465,000
15
180
15
build
vacuum cleanner
Floor Machine
Winn cooling
Water coolers
Computers
For month For year

240
20
60
5
60
5
60
5
60
5
60
5
56
Investment
Counter
Clothes lines
File cabinets
Meeting Tables Set
[Small]
Workstations
Bookshelf
Lockers
President desk
Office desks
Arm chairs
Chairs
Sofas
Total
Amount
14,800
11,600
2,000
61,380
32,000
27,560
234,000
1,700
95,000
19,900
23,400
14,400
18,130
19,560
2,515,129,740
Life use For month For year

3
36
3
3
36
3
3
36
3
5
36
3
3
36
3
3
3
3
3
3
3
3
3
3
36
36
36
36
36
36
36
36
36
3
3
3
3
3
3
3
3
3
4.6 Conclusion
From the cost information, We will make a new building of theme park in suburb of
Chiang Mai. We need to buy Building, Vehicle, Roller Coaster, Galloper, Max air, Thrill
Dragster, Ferries wheel, Lanna Hunted house, Frame cinema, Computer, Films screen, Aircondition, Cash entry equipment, Projector, Vacuum bottles, Refrigerators, Water cooler and
hot, Microwaves, Telephones, Faxes &Printers, Televisions, Cutting paper machine and
others. We need money to investment about 1,259,981,700 baht to build the theme
park. Pre operating cost about 150,438,960 baht. For facility layout we have one
office, two shops, three toilets, two parkings, one cinema and five pl aythings. For
theme we have only one floor.
57
Chapter 5
Production and Operations Analysis
58
5.1 Product Characteristics

Rides of the theme park
5.1.1. Flight Deck Roller coaster
Duration:
1 minute, 46 seconds
Height Requirement:
52"
Manufacturer:
Vekoma
Speed:
80 km/h
Simulates the feeling of flying an F-14 fighter jet.
Trains travel at almost 80km/hour through 5 inversions highlighted by an Immelmann

loop which is named after an aircraft maneuver made famous by Max Immelmann, a
World War 1 pilot
http://www.canadaswonderland.com/
59
5.1.2. Thrill Dragster
Duration:
0 min., 17 sec.
Height Requirement: 52"

Manufacturer:
Intamin, AG
Speed:
120 mph
Zero to 120 MPH in less than 4 seconds. A few seconds later, youre 420 feet in the
air. In the race for pure adrenaline thrills, there is one winner: Top Thrill Dragster. Nothing
else compares to this high-horsepower shot into the sky. From a standing start youre
launched forward, then straight up, then straight down and back to the finish line. The ride
may be over in 17 seconds, but itll stay with you forever.
60
5.1.3. Psyclone Max Air
Duration:
1 minute, 58 seconds
Height Requirement: 54"

Manufacturer:
Mondial
Speed:
13 P.M.
It is coming with 40 riders facing outward rotate on a central pendulum and swing to
a height of 120 feet (36.5M), reaching a maximum arc angle of 120 degrees.
61
5.1.4. Carousel
Duration:
4 minutes, 35 seconds
Height Requirement: 46" (Riders under 46" must be accompanied by a responsible person)
Manufacturer:
Philadelphia Tabbogan Co.
The ride features 64 original hand-carved horses; the lead horses name is Caesar.
There are 24 stationary horses, 42 jumpers, and two chariots.
CAROUSEL is a classic kiddie ride, typically considered as the reference points for
children in all parks
http://www.fabbrigroup.com
62
5.1.5. Ferries wheel
FERRIS WHEEL represents the most classical and beautiful attraction for a park. All
families may ride this attraction and see a nice landscape from its height.
We provide different wheel dimensions and gondolas, according to customers
request.
All vehicles can be decorated with special themes and the wheel can be equipped with
special LED light effects.
http://www.fabbrigroup.com
63
5.1.6. Lana hunted house
Experience the Blood Bayou with all new scares for 2013. This indoor haunted
attraction from your darkest imaginings will challenge reality and keep you scared with every
twist and turn of this diabolical scream machine!
Rules & warning
No eating,drinking or smoking
No running
Don't touch the actors
No flash photography
No exits - once in you must continue to the end
Not recommended for children 12 & under
No shoes with high-heels or bare feet
This haunt uses strobe lights and fog effects
http://www.scarywoodhaunt.com/bayou-rules.php
64
5.1.7. Cinema
Unlimited full screen borderless ceiling to floor, wall to wall screen.

Projected through the screen with realistic 3D as if we were really into the movie.
Loud booming sound system, digital display systems, usually over several times. No
data compression. This makes it sound like the music from the original studio
recordings sound amazing throughout the movie.
Realistic color, natural color screen displays up to 35 million colors.
The display 24 frames per second, every moving image and smooth continuity of the
film, it still recites every episode.
Than crystal clear picture over any of the seats in the theater.
Superior contrast resolution and high optical films used in home theater.
65
5.1.8. Shopping
Fun Shop
This shop has wide selection of novelty gift items, toys, candy, jewelry, and tee shirts.
Sweet shop
This sweet spot is sure to satisfy with tasty treats, chocolates, beverages, bulk and
novelty candy, gourmet candied nuts and other delicious favorites.
Brand name shop
We provide variety of brand name shop with a special price to you.
66
5.1.9 Dinning
Dairy Queen
Try a cool treat on a hot summer day. Stay classic with an ice cream cone or sundae.
Break tradition with a Blizzard, a creamy smooth soft serve blended with your favorite candy,
cookie or fruit.
Starbucks
Start your day in the Park with a jolt. Starbucks offers a variety of freshly brewed
coffees, lattes and espresso. Pair it with a yummy pastry and you have the start of a great day!
Food Park
Variety of food are available include variety of famous restaurant.
67
5.2 Product analysis

5.2.1 Production Cost
Unit price
Direct Material
No Machine
1
Rollor Coaster
2
Ferris Wheel
3
Galloper
4
Max Air
5
Thrill Dragster
6
Lanna Huanted House
7
Frame cinema
Total
Quantity
1
1
1
1
1
1
1
7
Price per unit

36,000,000 THB
3,000,000 THB
1,500,000 THB
260,000,000 THB
750,000,000 THB
135,392,000 THB
63,465,000 THB
1,249,357,000 THB
Direct Labor Cost

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Position
Amount
of
persons
1
1
1
1
1
1
2
2
7
3
3
7
7
3
5
2
3
25
Salary/Mouth
General Manager
20,000 THB
Sale&Marketing Manager
15,000 THB
Advertising Manager
15,000 THB
Special Technical Manager
15,000 THB
Accounting Manager
15,000 THB
Human Resource Manager
15,000 THB
Guest Attendant
9,000 THB
Security Guard
7,500 THB
Play-Thing Guard
8,000 THB
Food Service
7,500 THB
Park Service
8,000 THB
Ride Operator
8,000 THB
Game&Arcades Team
8,000 THB
Housekeeper
7,500 THB
Gardener
7,500 THB
Sale-Tickets
7,500 THB
Cashier (Gift shop, Retail Store)
8,000 THB
Costume Character (Include,
8,000 THB
parade show, actor, actress)
189,500 THB
Total
72
Reference:
http://www.sixflagsjobs.com/opportunities.html
http://www.oeg.co.th/worktravel/ProgramInfo/WAT_Employer.php
Total
salary/Mouth
20,000 THB
15,000 THB
15,000 THB
15,000 THB
15,000 THB
15,000 THB
18,000 THB
15,000 THB
56,000 THB
22,500 THB
24,000 THB
56,000 THB
56,000 THB
22,500 THB
37,500 THB
15,000 THB
24,000 THB
200,000 THB
641,500THB
and
* The employees in our theme park has 72 persons and each the position different for salary.
Our theme park have to pay 617.500 THB/Mouth.
68
Manufacturing Overhead
Electricity Cost
TOD and TOU rates are the power given to the price varies over time as well, but details of
times and prices vary according to the needs of electric power (kW) and energy (kWh). Differ
as follows.
No
Detail
The demand of
Energy
(Baht/kW)
Peak
Energy charge
(Baht/Unit)
Peak
Off Peak
Voltage of 69 kV up
224.30
3.6917
2.7441
Voltage of22-33 kV up
285.05
3.7731
2.7815
Voltage of less than 22

kV
332.71
3.9189
2.8095
(Provincial Electricity Authority, 2013)

Water supply cost
Large business
Level of water
use
Unit
price
pay
total
Low level rate 300 baht/month(15 LBM)
0-10
10
18.00
180.00
180.00
11-20
10
21.00
210.00
390.00
21-30
10
24.00
240.00
630.00
31-50
20
27.00
540.00
1,170.00
51-80
30
29.00
870.00
2,040.00
81-100
20
29.25
585.00
2,625.00
101-300
200
29.50
5,900.00
8,525.00
301-1000
700
29.75
20,825.00
29,350.00
1001-2000
1,000
29.50
29,500.00
58,850.00
2001-3000
1,000
29.25
29,250.00
88,100.00
>3000
29.00
(Provincial Waterworks Authority, 2013)
69
This is our operation cost which calculates from the provided data above and its in the
averaged form
Operation cost
Jan
Feb
March
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Electricity
(average)
4,476,000
3,170,500
7,460,000
7,460,000
7,460,000
4,476,000
3,170,500
3,170,500
4,476,000
7,460,000
3,170,500
4,476,000
Water supply
(average)
1,320,000
900,000
1,500,000
1,500,000
1,500,000
1,320,000
900,000
900,000
1,320,000
1,500,000
900,000
1,320,000
Total in The
each month
5,796,000
4,070,500
8,960,000
8,960,000
8,960,000
5,796,000
4,070,500
4,070,500
5,796,000
8,960,000
4,070,500
5,796,000
70
5.2 Operating Cost

2013
January
February
March
April
May
June
July
August
September
October
November
December
Total
drirect labor
labor
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
Total labor cost
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
Manufacturing overhead
Training expense
Electricity expense
Water expense
Internet& telephone expense
Fire Insurance
Social security insurance expense
Tourist insurance
Commission
100000
100,000
70000
70,000
200000
200,000
10080
10080
120,960
10080
Total manufacturing overhead
Financial cost
Total operating cost
641500
10080
10080
10080
10080
10080
10080
10080
10080
10080
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
7,698,000
71
2014
January
February
March
April
May
June
July
August
September
October
November
December
drirect labor
labor
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
Total labor cost
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
-
Training expense
Electricity expense
Water expense
100000
100,000
70000
70,000
200000
200,000
10080
10080
120,960
Fire Insurance
Tourist insurance
Commission
10080
10080
10080
10080
10080
10080
10080
10080
10080
10080
Financial cost
216,000,000.00
216,000,000
-
216641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
223,698,000
72
2015
January
February
March
April
May
June
July
August
September
October
November
December
drirect labor
labor
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
Total labor cost
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
Training expense
Electricity expense
Water expense
100000
100,000
70000
70,000
200000
200,000
10080
10080
120,960
Fire Insurance
Tourist insurance
Commission
10080
10080
10080
10080
10080
10080
10080
10080
10080
10080
Financial cost
212,400,000.00
212,400,000
-
213041500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
220,098,000
73
2016
January
February
March
April
May
June
July
August
September
October
November
December
drirect labor
labor
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
Total labor cost
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
-
Training expense
Electricity expense
Water expense
100000
100,000
70000
70,000
200000
200,000
10080
10080
120,960
Fire Insurance
Tourist insurance
Commission
10080
10080
10080
10080
10080
10080
10080
10080
10080
10080
Financial cost
208,800,000.00
208,800,000
-
209441500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
216,498,000
74
2017
direct labor
January
-
February
-
March
-
April
-
May
-
June
-
July
-
August
-
September
October
November
December
labor
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
Total labor cost
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
-
Training expense
Electricity expense
Water expense
100000
100,000
70000
70,000
200000
120,960
10080
10080
Fire Insurance
Tourist insurance
Commission
10080
10080
10080
10080
10080
10080
10080
10080
10080
10080
#REF!
-
Financial cost
205,200,000.00
205,200,000
-
205841500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
641500
500/person (have 72 employees)

20,000THB/Year
70,000 THB/Year
Electricity expense 3.69 baht per unit
Water expense 15 baht per unit (1 unit equal to 1,000 litter)
We pay for insurance company per year, but insurance company will pay for tourist insurance depend on condition
10% commission/agent/no. of tourist/month from revenue (Tickets are 420 baht for tourist buy a ticket from agent.) [(420*60*4)*10%]
Reference: http://www.pea.co.th/rates/Rate2006.pdf
212,898,000
75
Service Process
When the customer entry to our theme park, the staff will take care for the customer feeling
following a old culture of kingdom of Lanna theme, the customer can play and enjoy with
many ride and our theme park has staff any point. We sure when the customer entry theme
park will impression because we have to train our staff for take care the safety for make sure
and entertain the customer in Lana culture form that never appear in Thailand. We are focus
on the service mind that we want the customer impress with everything of our theme park
because for attraction the customer for come back to our theme park again.
Step of process services
When a customer comes in the theme park. Staffs welcome with smile and allocate
big parking and bring customer to point of sale ticket.
Give instructive or knowledge of each playthings, cinema and shopping.
When the customer give ticket the staff will bring the customer to ride and enjoy with
it. The staff will take care for safety during the customer playing.
Make impression by sent customer to the car.
Law about Theme park
Section1
General Provisions
Article 8 bis, in the benefit of public safety. Minister will care appearance of the building to
use as a theme park, or in any other place in the same building for the purpose of this Act.
Regulations shall prescribe procedures and conditions required for construction. Allowing the
monitoring of the weight of the safety and property of materials or equipment required in
connection with such things as the appropriateness each feature and each style may be
different from the provisions of the this Act.
Section 37 of the Regulation. Local ordinances., or order issued under the Building Act 2522
and Building Act 2522 as amended by the Building Act (No. 2) Act, 2535 in force prior to
this Act. shall remain in force to the extent not inconsistent with the provisions that have been
amended by this Act. Until the regulations. Local ordinances. Or order issued under the
Building Act 2522 as amended by this Act in regard to the use of force.
76
Note: - The reason for the promulgation of this Act is to present the development of the
country's rapid growth. In particular, the expansion of the building increases. The Building
Control Act is not applicable to fit the current situation. The amendment of the law on
building control reconfiguration. The measures in the field of control on stability, security,
fire protection, public health, the environment, urban planning and architecture. And to
facilitate the traffic laws to prevent dangers caused the theater to play the enforcement of a
long time ago. Not appropriate for the current situation with the building of the theater was.
Should be adopted to allow the theater to the same law as the law governing the use of the
building for easy access. And should be set to something that is to be used to transport
persons or the cable car was built with the aim to be used as a theme park. Or any other
purpose in the same building under the control of the building. It is therefore necessary to
enact this Act.
Law of own land in open business
Thai Companies as a vehicle to own land for a foreigner is not allowed under Thai law
Thai law allows land ownership by a partly foreign owned Thai company as long as the
foreign shareholding does not exceed 49% of the shares and the majority of the shareholders
are of Thai nationality (section 97 land code act). It is not allowed for foreigners to use
nominee Thai shareholders to create a majority Thai owned company for the purpose of land
ownership. The use of nominee shareholders to circumvent the Thailand Land Code Act or
Foreign Business Act is illegal and any foreigner setting up a company with nominee
shareholders is violating foreign ownership restrictions and creates an unlawful foreign
ownership, irrespective the number of shares he owns in the company.
Up to the May 2006 Land Office guidelines aimed at preventing the use of Thai nominee
shareholders by foreigners, it was common practice for foreigners to purchase land or
condominium beyond the foreign ownership quota in a nominee structured majority Thai
owned foreign controlled Thai limited company. As long as the company had a majority Thai
shareholdings there were no practical restrictions when purchasing a property and the partly
foreign owned company was treated as any other Thai company. Currently the government
has issued new regulation preventing circumvention of the law by foreigners through Thai
companies and currently this structure is only possible by circumventing the law and
regulations
77
5.3 Logistic Management

Nothing guarantees success but experience suggests that the chances of developing a
successful theme park are greatly enhanced if it is effectively managed. In fact, park without
professional management normally achieve poor results. A theme parks corporate strategy
and, therefore, its management are directly conditioned by the need to ensure the necessary
financial resources to devote to achieving the financial results established by the shareholders
or, in the case of public or volunteer-run parks, to balancing out the accounted entries. On the
other hand, efficient management technological developments, the evolution of the economy
or changing consumer taste or behavior. As stated by Swarbroke (2002), the aim of a
privately owned theme park is generally to generate profit. According to Swardrooke (2002),
some of the most common are:
-
Payroll cost per revenue generated.
Income per profit centre per staff involved.
Net operating expenditure per number of visitors.
Admission income per total operating costs.
Visitors spend per head.
Income per operating expenditure (recovery rate).
The organization
The customer
Maximizing throughput and opportunities Minimizing delays, crowding and queuing

for visitor spending
Safety of visitor and staff
Safety of visitors
Minimizing operating costs (labor, energy, Maximizing

and so on)
quality
of
service
and
optimizing visitors enjoyment
Looking after the needs of those groups Treating every visitors as if they are unique
who are described as visitors with special and special
needs such disabled.
78
Ensuring quality standards are as high as Optimizing quality regardless of costs

possible within resource constraint
Problems solved quickly and as cheaply No problem occurring in the first place but,
possible
if they do, being solved quickly without

regard to the cost to the organization
Compliance with the law

Operation management from the viewpoint of the organization and customers (Swarbrooke,
2002).
Logistic are of fundamental important in the development of process in theme park.
As in other service enterprises, in theme parks the moments of production, distribution and
consumption overlap each other. The result is that in fact, in theme park, momentary excess
demand cannot be dealt with by increasing the capacity of an attraction or a show. The
following section deals first with the differential aspects of parks as regards the operations of
a parks productive components. Secondly, the design of the operation that satisfies the
specific needs of the procurement and distribution of the goods and services of a park are
dealt with. Thirdly, it looks at logistical aspects associated with the maintenance of the
facilities. Finally, this section looks at questions that are specifically linked to safety and
security as a guideline for a theme parks operations logistics. This following is the example
of production, and procurement and distribution.
(A) Production
The production of unique experiences by means of attractions at a theme park is based
on an operations program whose recurrent principles are the following: safety, integrity,
control and quality. Given their ludic nature and the confidence they arouse among their
visitors, safety is the highest priority in the process of the operation of attractions at a theme
park. As the IAAPA would insist, aside from the differences between parks and management
styles, in the theme park industry the guideline is the safe way is the right way. Integrity is
linked to the challenge facing theme parks to make available to their visitor the best products
and services every day and to provide, consequently, the best possible experiences also every
day. Control is the intern al procedure that links the different departments of the park and
allows them to work together. Quality is a process that is conditioned not just by the
79
characteristics of the facility but fundamentally by the standard operational procedures that
are really effective in park.
The shows are an activity of an exceptional nature in the theme parks as a result of
their singularity as a service but also in respect of other conventional spectacles, due to their
iteration and continuity in time and in their capacity as fundamental elements from the
viewpoint of a parks capacity to attract and its efficiency productivity. It is an activity in
which the production stage should be distinguished from the operation stage. From the
logistic point of view, aspects must be taken into account such as the stenography and
furnishing, the special effects and pyrotechnics, image and sound, the wardrobe and the
characters.
In theme parks, catering is a large-scale, heterogeneous, complex production process.
As we have seen, parks, within their supply, tend to include as many catering option as
possible. The result obtained from an economic standpoint are linked to the established
purchasing policy, personnel costs, the size and type of services, the availability of suppliers
and the flexibility of the overall system. Similarly, though the rendering of the service
presents significant different, in a theme parks shop operation logistics, the purchasing
policy is greatly influential. It should be borne in mind that many parks go straight to the
producers, eliminating intermediaries, due to reasons linked to the type of product and price.
Likewise, there are huge differences between products according to the timing of their
purchasing cycle. Thus, products with an annual purchasing cycle due to the distance from
the supplier and supply periods may present problems in determining stock levels.
(B) Procurement and distribution

The production process in a theme park first requires performing all activities
necessary in order to provide each work until with the productive factors required for the
fulfillment of its functions. For this reason it is important to minimize all operations in the
productive process that do not add value to the product. The first step in the process is to
obtain the necessary productive factors, which is why the production process is highly
dependent on the park procurement policy, especially as regards suppliers flexibility, agility,
accessibility and capacity to respond. Secondly, to keep a suitable production rhythm, it is
important to establish a system of storage, transport and handling that will allow each work
80
until to have the necessary productive factors available to them. A parks production capacity
is directly linked, therefore, with a theme parks layout.
A theme park must negotiate with suppliers and take decision as to the purchase of
goods and services concerning such diverse items as bin bags, ice-cream, T-shirts, attractions
and shows. Purchasing processes are crucial from the point of view of operation of theme
park. Bad procurement logistic could lead to tension between departments, excessive prices,
the absence of supplier guarantees and dissatisfaction among visitors. Procurement consists
of establishing the needs of productive factors, determining the amount to buy, analysis
alternatives for acquisition, choosing the most appropriate and negotiating delivery dates,
guarantees, end prices, purchasing the factors, properly storing them if necessary and
supplying them at the right time to the right place. Moreover, it is understood that
procurement plays an important role in managing the quality of the parks. It is therefore basic
to establish systems that facilitate the purchase of any goods or service necessary in the park,
specifying the stages involved in the process and the people responsible for them. The
following stages are common: the identification of the suppliers of the goods or service, the
establishment of selection criteria with regard to the supplier and the product or service, a
request for provisioning, the formalization of the contract and the delivery of the goods or
service. If it is a material product, its storage and/or distribution will have to be considered.
Parks purchasing policies are increasingly tending towards establishing cooperation systems
or even partnership with their most critical suppliers of services that are rendered to the end
consumer. Cooperation means collaborating with supplier in specific in specific fields and
over limited periods of time, with a price negotiation process that may be defined as being
objective. A partnership means the joint construction with the supplier of some aspect of the
product which the visitor to the park will eventually consume with transparency of costs. In
fact, numerous parks have partner companies that supply them with a whole variety of
products and services.
The distribution of goods and service inside the park often demands decentralized
logistic organization so as to be attend to the needs of their end customers, their visitors. The
seasonality of the activity, the big different between peak and trough times and the different
magnitudes of frequentation inside a park itself pose great difficulties in opportunities in
optimally scaling distribution systems. However, this does not mean that flexible logistic
organization and specific agreements with suppliers must be available. A good layout of the
storage system and service facilities of park a s well as adequate planning of the route to keep
81
them to a minimum and the optimization of transport system are, from this standpoint, a
fundamental instrument of competitiveness.
5.4 Facility Management

The point is that there are new standards, new standards of beauty and style and taste. The
new sensibility is defiantly pluralistic; it is dedicated both to an excruciating seriousness and
to fun and wit and nostalgia
(Susan Sontag, 1961)
Impressions in the style of those of this first paragraph directly derive from the
materialization of a specific design proposal elaborated by narrators and copywriters and
materialized by technicians from a whole range of disciplines. The example highlights the
fact that, beyond the development of the necessary infrastructures for its running, the design
of the park involves technical considerations as regards its form, size and capacity. After all,
according to Hsu (1997), a theme park is a processor of people containing attractions and
shows designed on the basic of narrations whose aim is none other than to keep the interest of
families and visitors throughout a whole day so that they will consume drinks, food and
commercial articles. According to this definition, the relevance of the design, from the
strategic point of view, is fundamental for the success of the park. The establishment of
theme park necessities therefore, in addition to the definition of its own argument elements,
that is to say, the determination of some specific criteria of positioning and teeming, the
design of a facility that takes into account matters concerning its physical construction,
questions regarding its capacity and issues to do with circulation and flow management, both
at the access to the park and along its internal routes. These three aspects are dealt with
below. The design of a park must respond, in short, to the uses offered by the space both to its
visitors and managers and to the needs that arise from this encounter between visitors and
managers in term of route, representation, and organization.
(A) The form
(B) Size and Capacity
(C) Components
82
Chapter 6
Administration analysis
83
6. Administration Analysis
6.1 Employees Salary
No.
Position
Amount
of
persons
Salary/Mouth
Total
salary/Mouth
General Manager
20,000 THB
20,000 THB
Sale&Marketing Manager
15,000 THB
15,000 THB
Advertising Manager
15,000 THB
15,000 THB
Special Technical Manager
15,000 THB
15,000 THB
Accounting Manager
15,000 THB
15,000 THB
Human Resource Manager
15,000 THB
15,000 THB
Guest Attendant
9,000 THB
18,000 THB
Security Guard
7,500 THB
15,000 THB
Play-Thing Guard
8,000 THB
56,000 THB
10
Food Service
7,500 THB
22,500 THB
11
Park Service
8,000 THB
24,000 THB
12
Ride Operator
8,000 THB
56,000 THB
13
Game&Arcades Team
8,000 THB
56,000 THB
14
Housekeeper
7,500 THB
22,500 THB
15
Gardener
7,500 THB
37,500 THB
16
Sale-Tickets
7,500 THB
15,000 THB
17
Cashier (Gift shop, Retail Store)
8,000 THB
24,000 THB
18
Costume Character (Include, parade

show, actor, actress)
25
8,000 THB
200,000 THB
Total
72
189,500 THB
641,500THB
Reference: http://www.sixflagsjobs.com/opportunities.html and

84
6.2 All administration Cost
Descriptions
Base
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Employees salary
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
641,500
7,698,000
Training expense
36,000*
36,000
36,000
Electricity expense
4,476,00
0
3,170,500
7,460,000
7,460,000
7,460,000
4,476,000
3,170,500
3,170,500
4,476,000
7,460,000
3,170,500
4,476,00
0
60,426,000
Water expense
1,320,00
0
900,000
1,500,000
1,500,000
1,500,000
1,320,000
900,000
900,000
1,320,000
1,500,000
900,000
1,320,00
0
14,880,000
Internet&telephone
expense
2,200
2,000
2,800
3,500
3,500
2,800
2,000
2,000
2,000
3,500
2,000
2,200
30,500
Fire Insurance
20,000*
20,000
20,000
Social security
insurance expense
70,000*
70,000
70,000
6,439,700
83,160,500
767,500
Total
6,565,700
4,714,000
9,604,300
9,605,000
9,605,000
6,440,300
4,714,000
4,714,000
6,439,500
500/person (have 72 employees)
20,000THB/Year
70,000 THB/Year
Electricity expense 3.73 baht per unit
Water expense 15 baht per unit (1 unit equal to 1,000 litter)Reference: http://www.pea.co.th/rates/Rate2006.pdf
9,605,000
4,714,000
85
Chapter 7
Financial Analysis
86
Concluding of financing
Income statement
Year 2013
Total of net sale is 301,679,000 Bath.
Total of returned earning is 85,194,847 Bath.
Year 2017
Total of net sale is 491,882,000 Bath.
Total of returned earning is 75,452,647 Bath.
Cash flow
Year 2013
Net cash provided by operator on December is 4,862,559 Bath.
Invest in fixed asset is 1,758,545,530 Bath.
None financing activity.
Cash increase on December is 3,608,286,922 Bath
Year 2017
Net cash provided by operator on December is 21,271,720 Bath.
Investment in fixed asset is 575,430 Bath.
Cash increase on December is 1,149,202,970 Bath.
Balance sheet
Ending of year 2015 that total asset equal to total liabilities are 1,699,365,985 Bath.
87
7.1 Income statement
Statement of Income
The Fame Co, Ltd.
For the Year End December
2013 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
26,200,000
25,150,000
25,610,000
26,450,000
25,750,000
25,030,000
24,530,000
23,670,000
23,400,000
25,650,000
24,700,000
25,530,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
18,329,220
20,417,420
16,432,120
16,778,420
16,126,420
18,566,120
19,794,420
17,181,920
16,941,920
16,013,420
19,962,420
19,071,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,283,675
13,371,875
9,386,575
9,732,875
9,080,875
11,520,575
12,748,875
10,136,375
9,896,375
8,967,875
12,916,875
12,026,175
11,283,675
13,371,875
9,386,575
9,732,875
9,080,875
11,520,575
12,748,875
10,136,375
9,896,375
8,967,875
12,916,875
12,026,175
Taxes (35%)
3,949,286
4,680,156
3,285,301
3,406,506
3,178,306
4,032,201
4,462,106
3,547,731
3,463,731
3,138,756
4,520,906
4,209,161
Net inc.
7,334,388
8,691,718
6,101,273
6,326,368
5,902,568
7,488,373
8,286,768
6,588,643
6,432,643
5,829,118
8,395,968
7,817,013
Sale
Depre&Amort
EBIT
Interest exp
EBT
2014 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
28,250,000
27,230,000
27,780,000
28,600,000
27,930,000
27,200,000
26,900,000
26,530,000
26,260,000
27,650,000
27,110,000
27,360,000
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
20,379,220
22,497,420
18,602,120
18,928,420
18,306,420
20,736,120
22,164,420
20,041,920
19,801,920
18,013,420
22,372,420
20,901,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
13,333,675
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
36,000,000
22,666,325
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
22,666,325
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
Taxes (35%)
Net inc.
88
Statement of Income
The Fame Co, Ltd.
2015 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
32,400,000
31,800,000
32,620,000
33,450,000
32,700,000
32,200,000
31,650,000
31,100,000
30,670,000
32,980,000
32,500,000
33,320,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
24,529,220
27,067,420
23,442,120
23,778,420
23,076,420
25,736,120
26,914,420
24,611,920
24,211,920
23,343,420
27,762,420
26,861,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
17,483,675
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
-14,916,325
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
-14,916,325
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
36,230,000
35,650,000
36,150,000
37,800,000
37,150,000
36,670,000
36,130,000
35,800,000
35,060,000
36,580,000
35,960,000
32,100,000
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
28,359,220
30,917,420
26,972,120
28,128,420
27,526,420
30,206,120
31,394,420
29,311,920
28,601,920
26,943,420
31,222,420
25,641,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
21,313,675
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
208,800,000
187,486,325
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
187,486,325
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
32,400,000
Taxes (30%)
Net inc.
2016 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
89
Statement of Income
The Fame Co, Ltd.
2017 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
41,450,000
40,600,000
41,600,000
42,780,000
42,200,000
41,700,000
41,000,000
40,400,000
39,850,000
41,050,000
40,522,000
38,730,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
33,579,220
35,867,420
32,422,120
33,108,420
32,576,420
35,236,120
36,264,420
33,911,920
33,391,920
31,413,420
35,784,420
32,271,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
26,533,675
28,821,875
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
-178,666,325
28,821,875
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
-178,666,325
28,821,875
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
205,200,000
Taxes (30%)
Net inc.
90
7.2 Cash Flow

Statement of Cash Flow
The Fame Co, Ltd.
For The Year Ened December 31, 2013
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
7,334,388
8,691,718
6,101,273
6,326,368
5,902,568
7,488,373
8,286,768
6,588,643
6,432,643
5,829,118
8,395,968
7,817,013
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
1,800,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,804,379,934
5,737,264
3,146,819
3,371,914
2,948,114
4,533,919
5,332,314
3,634,189
3,478,189
2,874,664
5,441,514
4,862,559
5,737,264
3,146,819
3,371,914
2,948,114
4,533,919
5,332,314
3,634,189
3,478,189
2,874,664
5,441,514
4,862,559
3,562,925,464
3,568,662,728
3,571,809,547
3,575,181,461
3,578,129,574
3,582,663,493
3,587,995,807
3,591,629,996
3,595,108,185
3,597,982,849
3,603,424,363
3,568,662,728
3,571,809,547
3,575,181,461
3,578,129,574
3,582,663,493
3,587,995,807
3,591,629,996
3,595,108,185
3,597,982,849
3,603,424,363
3,608,286,922
OPERATION ACTIVITIES
Net income
Add (Sources of cash)
Depreciation
Increase in A/P
Subtract (Uses of cash)
Increase in A/R
Net cash provide by ops.
INVESTING ACTIVITIES
Investment in fixed assets
1,758,545,530
NET CHANGE IN CASH
3,562,925,464
Plus: Cash at beginning of year

Cash at the end of year
3,562,925,464
91

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-22,666,325
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,594,379,220
12,497,420
8,602,120
8,928,420
8,306,420
10,736,120
12,164,420
10,041,920
9,801,920
8,013,420
12,372,420
10,901,720
12,497,420
8,602,120
8,928,420
8,306,420
10,736,120
12,164,420
10,041,920
9,801,920
8,013,420
12,372,420
10,901,720
1,688,026,050
1,700,523,470
1,709,125,590
1,718,054,010
1,726,360,430
1,737,096,550
1,749,260,970
1,759,302,890
1,769,104,810
1,777,118,230
1,789,490,650
1,700,523,470
1,709,125,590
1,718,054,010
1,726,360,430
1,737,096,550
1,749,260,970
1,759,302,890
1,769,104,810
1,777,118,230
1,789,490,650
1,800,392,370

Depreciation
Increase in A/P
1,620,000,000

Increase in A/R
NET CHANGE IN CASH
93,646,830
1,688,026,050

1,688,026,050
92

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-14,916,325
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,421,129,220
16,067,420
12,442,120
12,778,420
12,076,420
14,736,120
15,914,420
13,611,920
13,211,920
12,343,420
16,762,420
15,861,720
16,067,420
12,442,120
12,778,420
12,076,420
14,736,120
15,914,420
13,611,920
13,211,920
12,343,420
16,762,420
15,861,720
1,514,162,050
1,530,229,470
1,542,671,590
1,555,450,010
1,567,526,430
1,582,262,550
1,598,176,970
1,611,788,890
1,625,000,810
1,637,344,230
1,654,106,650
1,530,229,470
1,542,671,590
1,555,450,010
1,567,526,430
1,582,262,550
1,598,176,970
1,611,788,890
1,625,000,810
1,637,344,230
1,654,106,650
1,669,968,370

Depreciation
Increase in A/P
1,440,000,000

Increase in A/R
NET CHANGE IN CASH
93,032,830
1,514,162,050

1,514,162,050
93

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-187,486,325
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,068,559,220
19,917,420
15,972,120
17,128,420
16,526,420
19,206,120
20,394,420
18,311,920
17,601,920
15,943,420
20,222,420
14,641,720
19,917,420
15,972,120
17,128,420
16,526,420
19,206,120
20,394,420
18,311,920
17,601,920
15,943,420
20,222,420
14,641,720
1,069,208,050
1,089,125,470
1,105,097,590
1,122,226,010
1,138,752,430
1,157,958,550
1,178,352,970
1,196,664,890
1,214,266,810
1,230,210,230
1,250,432,650
1,089,125,470
1,105,097,590
1,122,226,010
1,138,752,430
1,157,958,550
1,178,352,970
1,196,664,890
1,214,266,810
1,230,210,230
1,250,432,650
1,265,074,370

Depreciation
Increase in A/P
1,260,000,000

Increase in A/R
NET CHANGE IN CASH
648,830
1,069,208,050

1,069,208,050
94

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-178,666,325
28,821,875
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
897,379,220
24,867,420
21,422,120
22,108,420
21,576,420
24,236,120
25,264,420
22,911,920
22,391,920
20,413,420
24,784,420
21,271,720
24,867,420
21,422,120
22,108,420
21,576,420
24,236,120
25,264,420
22,911,920
22,391,920
20,413,420
24,784,420
21,271,720
897,954,650
922,822,070
944,244,190
966,352,610
987,929,030
1,012,165,150
1,037,429,570
1,060,341,490
1,082,733,410
1,103,146,830
1,127,931,250
922,822,070
944,244,190
966,352,610
987,929,030
1,012,165,150
1,037,429,570
1,060,341,490
1,082,733,410
1,103,146,830
1,127,931,250
1,149,202,970
Net income
Depreciation
Increase in A/P
1,080,000,000

Increase in A/R
NET CHANGE IN CASH
575,430.00
897,954,650

897,954,650
95
7.3 Balance Sheet
January
February
March
cash
26,200,000
25,150,000
25,610,000
26,450,000
25,750,000
25,030,000
24,530,000
23,670,000
23,400,000
25,650,000
24,700,000
25,530,000
total sales
26,200,000
25,150,000
25,610,000
26,450,000
25,750,000
25,030,000
24,530,000
23,670,000
23,400,000
25,650,000
24,700,000
25,530,000
land
400,000,000
400,000,000
400,000,000
400,000,000
400,000,000
400,000,000
400,000,000
400,000,000
400,000,000
400,000,000
400,000,000
400,000,000
tools
614,000
614,000
614,000
614,000
614,000
614,000
614,000
614,000
614,000
614,000
614,000
614,000
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
1,250,698,700
73,400
73,400
73,400
73,400
73,400
73,400
73,400
73,400
73,400
73,400
73,400
73,400
building
13,000,000
13,000,000
13,000,000
13,000,000
13,000,000
13,000,000
13,000,000
13,000,000
13,000,000
13,000,000
13,000,000
13,000,000
furniture
575,430
575,430
575,430
575,430
575,430
575,430
575,430
575,430
575,430
575,430
575,430
575,430
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,684,115,985
1,683,065,985
1,683,525,985
1,684,365,985
1,683,665,985
1,682,945,985
1,682,445,985
1,681,585,985
1,681,315,985
1,683,565,985
1,682,615,985
1,683,445,985
Year 2013
April
May
June
July
August
September
October
November
December
Current asset
Fixed asset
machine
equipment
less:depreciation
Liability equity
account payable
1,800,000,000
retained earning
(115,884,015)
1,683,065,985
1,683,525,985
1,684,365,985
1,683,665,985
1,682,945,985
1,682,445,985
1,681,585,985
1,681,315,985
1,683,565,985
1,682,615,985
1,683,445,985
total L/E
1,684,115,985
1,683,065,985
1,683,525,985
1,684,365,985
1,683,665,985
1,682,945,985
1,682,445,985
1,681,585,985
1,681,315,985
1,683,565,985
1,682,615,985
1,683,445,985
96
Year 2014
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
28250000
27230000
27780000
28600000
27930000
27200000
26900000
26530000
26260000
27650000
27110000
27360000
total sales
28250000
27230000
27780000
28600000
27930000
27200000
26900000
26530000
26260000
27650000
27110000
27360000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,686,165,985
1,685,145,985
1,685,695,985
1,686,515,985
1,685,845,985
1,685,115,985
1,684,815,985
1,684,445,985
1,684,175,985
1,685,565,985
1,685,025,985
1,685,275,985
Liability equity
account payable
1,620,000,000
retained earning
66,165,985
1,685,145,985
1,685,695,985
1,686,515,985
1,685,845,985
1,685,115,985
1,684,815,985
1,684,445,985
1,684,175,985
1,685,565,985
1,685,025,985
1,685,275,985
1,686,165,985
1,685,145,985
1,685,695,985
1,686,515,985
1,685,845,985
1,685,115,985
1,684,815,985
1,684,445,985
1,684,175,985
1,685,565,985
1,685,025,985
1,685,275,985
total L/E
97
Year 2015
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
32400000
31800000
32620000
33450000
32700000
32200000
31650000
31100000
30670000
32980000
32500000
33320000
total sales
32400000
31800000
32620000
33450000
32700000
32200000
31650000
31100000
30670000
32980000
32500000
33320000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,690,315,985
1,689,715,985
1,690,535,985
1,691,365,985
1,690,615,985
1,690,115,985
1,689,565,985
1,689,015,985
1,688,585,985
1,690,895,985
1,690,415,985
1,691,235,985
250,315,985
1,689,715,985
1,690,535,985
1,691,365,985
1,690,615,985
1,690,115,985
1,689,565,985
1,689,015,985
1,688,585,985
1,690,895,985
1,690,415,985
1,691,235,985
1,690,315,985
1,689,715,985
1,690,535,985
1,691,365,985
1,690,615,985
1,690,115,985
1,689,565,985
1,689,015,985
1,688,585,985
1,690,895,985
1,690,415,985
1,691,235,985
Liability equity
account payable
retained earning
total L/E
1,440,000,000
98
Year 2016
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
36,230,000
35,650,000
36,150,000
37,800,000
37,150,000
36,670,000
36,130,000
35,800,000
35,060,000
36,580,000
35,960,000
32,100,000
total sales
36,230,000
35,650,000
36,150,000
37,800,000
37,150,000
36,670,000
36,130,000
35,800,000
35,060,000
36,580,000
35,960,000
32,100,000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,694,145,985
1,693,565,985
1,694,065,985
1,695,715,985
1,695,065,985
1,694,585,985
1,694,045,985
1,693,715,985
1,692,975,985
1,694,495,985
1,693,875,985
1,690,015,985
Liability equity
account payable
1,260,000,000
retained earning
434,145,985
1,693,565,985
1,694,065,985
1,695,715,985
1,695,065,985
1,694,585,985
1,694,045,985
1,693,715,985
1,692,975,985
1,694,495,985
1,693,875,985
1,690,015,985
total L/E
1694145985
1693565985
1694065985
1695715985
1695065985
1694585985
1694045985
1693715985
1692975985
1694495985
1693875985
1690015985
99
Year 2017
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
total sales
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
41,450,000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
79,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
1,699,365,985
Liability equity
account payable
retained earning
total L/E
1,620,000,000
100
Chapter 8
Risk Management
101
Risk management is a structured approach to managing uncertainty related to a

threat, through a sequence of human activities including: risk assessment, strategies
development to manage it, and mitigation of risk using managerial resources.
The strategies include transferring the risk to another party, avoiding the risk,
reducing the negative effect of the risk, and accepting some or all of the consequences of a
particular risk.
Some traditional risk managements are focused on risks stemming from physical or
legal causes (e.g. natural disasters or fires, accidents, death and lawsuits). Financial risk
management, on the other hand, focuses on risks that can be managed using traded financial
instruments.
The objective of risk management is to reduce different risks related to a preselected
domain to the level accepted by society. It may refer to numerous types of threats caused by
environment, technology, humans, organizations and politics. On the other hand it involves
all means available for humans, or in particular, for a risk management entity (person, staff,
organization).
8.1 Identifying a list of potential risks
Even if your event has been held before, it is important to review and update your risk
management plan. The first step is to outline the type of event. Different event elements will lead to
different risks. Some events have many purposes and require more detailed risk management plans.
Identify the event stakeholders impacted by your event. (New Zealand Handbook Guidelines for
Risk Management in Sport and Recreation, 2010) Potential stakeholders include participants,
spectators, general public, local community, sponsors, local authorities, venue/facility owner, and
Government.
Running a business can be a dangerous occupation with many different types of risk. Some of
these potential hazards can destroy a business, while others can cause serious damage that can be
costly and time consuming to repair. Despite the risks implicit in doing business, CEOs and/or risk
management officers no matter the size of the business, from small to corporate giant - can prepare
for them if they know what they are.
If and when risk becomes reality, a well-prepared business can moderate the risk's impact.
Dollar losses, lost time and productivity and the negative impact on customers can all be
minimized. (Davis, 2009)
102
Physical Risks:
Building and rides risks are the most common type of physical risk
Safety risk is always the top priority of theme park. Without a safe environment,
visitors can never enjoy the experience and staff can never be satisfied with their
workplace. Therefore, preventive measures such as regular inspections are a major
part of the operations to reduce accidents and injuries.
Location Risks:
Among the hazards facing the location of a business are nearby fires, storm
damage, earthquake and other natural disasters. In case of our business
earthquake is the new risk that we should concern.
Human Risks:
Alcoholism and drug abuse are major risks to personnel in the work force.
Against embezzlement, theft and fraud.
Inappropriate Leadership
Sickness among the work force is inevitable and is always a problem.
Technology Risks
Power outage is perhaps the most common of technology risks..
Telephone and telecommunications failure
Power source equipment e.g. pumps, motors
Electrical equipment e.g. switches, control rooms
Warning and signaling devices
103
External and internal factors that affecting a business environment

There are internal factors that affect a business, these are:
a. Stability: The risk of stability factor is ignore to employee. Employee Development is a
joint, on-going effort on the part of an employee and the organisation to upgrade the
employee's knowledge, skills, and abilities also crucial for the growth and prosperity of any
business as employees are one of the most important factors related to the success of the
company. Over a period of time we have discovered that employees like to learn new skills
and take up challenges and they are more motivated when they feel there is great potential for
personal growth. (Mahajan.V, 2013)
b. Aggressiveness: Aggressive behavior can be damaging and painful if left untreated.
Although anger is a normal and healthy emotion, uncontrolled anger and aggression can
destroy relationships, cause problems at work and at home, and can lead to lethal or risky
behavior in adults and children. If your tendency toward aggression or violence affects your
daily life, it may be time to seek treatment. (Hughes.C, 2013)
c. Team People Orientation: The risk of Team people orientation is lack of teamwork.
Businesses that stress a spirit of teamwork and collaboration can capitalize on the individual
strengths of their employees. When effective teams are in place, the collective product is
greater than the sum of the individual effort. There are a number of tactics that can foster a
team orientation, from team building and diversity workshops to retreats, merit systems that
identify and recognize team-oriented behavior and processes that facilitate project teams.
(Eigen.D, 2013)
Team player
Individual
Diversity Training
Team - building workshop
Team projects
104
d) Innovation and Risk Taking: The problem with innovation is you dont know the
outcome until you try something. Your results will fall somewhere between total failure and
complete success. (Mair.D, 2013).
There are external factors that affect a business, these are:

1. Physical-natural factors
A business' day-to-day operations can pose an ongoing threat to the natural
environment.( Jeanty.J, 2013)
2. Social-cultural factors
Social factors can affect a business as tastes and likes can change. For example, if a
business that sells a lot of junk and unhealthy food and the nation is becoming more health
conscious then the business will generate less revenue. (Wiki Answer, 2013)
3. Technological factors
There are many factors to consider when pricing an item. Ultimately, however, the price
will depend on the product, market and the competition. Setting the wrong price for a product
can adversely affect your business and result in unsold inventory. Technology plays a critical
role in everything from manufacturing to the sale of the final product, and you should,
therefore, weigh technological factors when pricing a product. (Bass.B, 2013)
Product Information Online
Once you have a product ready for market, you must make decisions about the type of
product-related information to make available to the public. For example, the Internet can
provide information about a product 24 hours a day seven days a week. Both customers
and competitors can use this information to evaluate your product and pricing strategy.
You can also use information available on the Internet about competitors products to
properly price the new product. (Bass.B, 2013)
Online Retailers
If you want to sell merchandise online, you will have to consider global competition.
Unless you have an established company, introducing a new product online poses several
challenges. As an online retailer, aim to develop a technologically advanced system for
warehousing, order processing and shipping. Additionally, high online price competition
might require you to offer a product at cost or slightly above cost to remain competitive.
105
These considerations will greatly affect how you price products for your business.
(Bass.B, 2013)
Manufacturing
Technology also plays an important role in manufacturing, and this role also impacts the
pricing of the product. Technology can improve the manufacturing process, inventory
control and automation. By considering the savings and costs of these technological
advances, you can determine an appropriate price for the product based on the actual
manufactured cost. (Bass.B, 2013)
Pricing
The price you establish for a product can also affect the demand for the product.
Therefore, set prices only after careful analysis. How you price the product will also
determine how your business markets the product and to whom you should market the
product to. You can use advanced technologies such as computerized pricing models to
help your business gauge the demand of a product and set the optimum sale price.
(Bass.B, 2013)
4. Economic factors
A nation's economy can be highly volatile and is often a function of a variety of factors.
In a strong economy, unemployment is low and consumers enjoy increased spending power.
In a struggling economy, more people are out of work and consumer confidence dwindles. As
confidence decreases, less money goes back into the economy, causing businesses to become
less profitable and jobs to disappear. (Joseph.C, 2013)
Supply and Demand
Supply and demand impacts a nation's Gross Domestic Product (GDP), which is the
combined dollar value of all goods ans services produced by a country in a given year.
The higher the demand for goods and services, the greater the need for workers to
produce them, leading to economic growth. (Joseph.C, 2013)
Interest Rates
Fluctuation in interest rates can have an impact on consumer purchasing. According to the
Federal Reserve Bank of San Francisco, when interest rates are high, consumers may be
less inclined to borrow money to buy a new home or car. People who have adjustable-rate
home mortgages can face financial hardship or even lose their homes when interest rates
106
spike. Retirees who live largely off investment income may need to lower their standard
of living when interest rates decline. (Joseph.C, 2013)
Inflation
Higher inflation is typically accompanied by higher prices, so consumers may be less

willing to buy non-essential or luxury items. If wages don't rise at the same rate of
inflation, people actually lose money. When inflation rises, the value of the dollar
decreases, so consumer buying power drops accordingly. The changing of national
monetary policy, such as adjusting the prime interest rate or putting more money into
circulation can influence inflation, but the Federal Reserve Bank of San Francisco reports
that such changes can take one to three years to have a major impact. (Joseph.C, 2013)
Unemployment
The rate of unemployment can have a major effect on the economy. The more people who
are out of work the less money that is circulated into the economy through the purchase of
goods and services. Even the threat of unemployment has an impact, as workers who fear
losing their jobs are less inclined to spend or invest their money. According to WealthEnhancer.com, unemployment increases near the end of an economic downturn, since
companies typically try to avoid lying off workers off until it becomes necessary.
(Joseph.C, 2013)
Foreign Exchange Rate
A nation's foreign exchange rate is the value of its currency in the international market. In
the United States, when the value of the dollar is high in relation to other countries'
currencies, the more goods and services we are able to import. In contrast, a higher value
of the dollar means that other nations may be less inclined to import products from the
United States. According to the Economics Web Institute, factors such as a rising trade
surplus can increase the demands for a country's currency by foreigners, thus
strengthening the currency. (Joseph.C, 2013)
107
5. Political-legal factors
The first distinction that must be made is between firm-specific political risks and
country-specific political risks. Firm-specific political risks are risks directed at a
particular company and are, by nature, discriminatory. For instance, the risk that a
government will nullify its contract with a given firm or that a terrorist group will target
the firm's physical operations are firm-specific. By contrast, country-specific political
risks are not directed at a firm, but are countrywide, and may affect firm performance.
Examples include a government's decision to forbid currency transfers or the outbreak of
a civil war within the host country. (Wagner, 2013)
There is a second distinction to be made between types of political risk: government
risks and instability risks. Government risks are those that arise from the actions of a
governmental authority, whether that authority is used legally or not. A legitimately enacted
tax hike or an extortion ring that is allowed to operate and is led by a local police chief may
both be considered government risks. Indeed, many government risks, particularly those that
are firm-specific, contain an ambiguous mixture of legal and illegal elements. Instability
risks, on the other hand, arise from political power struggles. These conflicts could be
between members of a government fighting over succession, or mass riots in response to
deteriorating social conditions. (Wagner, 2013)
6. Competitive factor
Competitive factors in the service could limit our growth opportunities and reduce our
profitability. (Family Dollar Stores, 2013)
8.2 Managing risk

Insurance is a principle safeguard in managing risk, and many risks are insurable. Fire
insurance is a necessity for any business that occupies a physical space, whether owned outright or
rented, and should be a top priority.
Some risks are inarguably high priority, such as the risk of fraud or embezzlement if
employees handle money or perform accounting duties in accounts payable and receivable.
Specialized insurance companies will underwrite a cash bond to provide financial coverage in the
event of embezzlement, theft or fraud.
108
When insuring against potential risks, never assume a best-case scenario. Even if employees
have worked for years with no problems and their service has been exemplary, insurance against
employee error may be a necessity. The extent of insurance coverage against injury will depend on the
nature of your business. A heavy manufacturing plant will, of course, require more extensive coverage
for employees.
If a business relies heavily on computerized data customer lists and accounting data, for
example exterior back up and insurance coverage are mandatory. Finally, hiring a risk management
consultant may be a prudent step in the prevention and management of risks.
8.2 Physical Risks

Building risks and rides are the most common type of physical risk. Fire or explosions are the
most common risk to a building. The risk to employees and customer to managing this risk it's
important to do the following:
Fire hazard: Danger to visitors and employees in the vicinity of the fire.
Make sure all employees know the exact street address of the building to give the 191
operator in case of emergency.
Ensure that all employee and customer know the location of all exits.
Install fire alarms and smoke detectors.
A sprinkler system will provide additional protection to the physical plant,
equipment, documents and, of course, personnel.(this tool install in office, cinema,
and food park)
Inform all employees that in the event of emergency their personal safety takes
priority over everything else. Tell them to leave the building and abandon all workassociated documents, equipment and or products.
Electrical hazards: Burns and possible fatalities to visitors and employees.
Preventive Maintenance before open theme park daily
Predictive Maintenance for more safety
All electrical sockets placed out of visitors reaches or covered for safety.
Remark: According to Siam park city (2011), Preventive maintenance is the mechanism
inspection and performance of rides by our maintenances team it consists of engineers and
technicians with expertise every morning before opening. Follow the standard that our theme
was set if anything unusual the maintenance will already fixed it before opening. And
109
Predictive Maintenance is the maintenance systems that use various measurement tools to
help predicting the probability of the unusual situation occurrence. This is because different
parts of the system are used differently depending on environment and frequency of use.
Measurement tools can provide accurate information to the management and responsive
maintenance.
Operation of rides: Risks of visitors or employees injuring themselves on the various rides
and attractions.
All ride staff to be over 18 years of age.
Trained until deemed fully competent.
Ride staff to control and assist riders.
Rides and play areas inspected daily and by the ADIPS governing body annually.
Slips trips & falls: Potential hazard of injuries to the bodies of visitors or employees.
Continuous maintenance program in place
Daily inspections
Independent inspections annually
Accidents and injuries: Pain and distress caused to visitors or employees.

Management aware of various situations
Employees first aid trained first aid
First aid facilities on site
Investigation procedures in place.
Lost children: Upset and distress to children and parents.

All employees are trained and instructed on how to deal with the situation, and who
to contact
Staff always monitoring the entrance/exit gate during park opening hours.
CCTV in operation as an extra precaution.
110
Car and coach parking: Potential hazard to visitors from impact with moving vehicles
Signage to alert drivers to drive carefully,
5 mph speed limit imposed
Speed humps in place
Segregated coach parking
No cars in designated coach park so far as reasonably practicable
Trained parking attendants on duty during busy periods.
Cleaning: Possible injuries to visitors due to slips and trips, or contact with cleaning agents.
COSHH training for all employees
all cleaning duties undertaken in accordance with good housekeeping practices
signage and warning cones used.
Remark: COSHH is the Control of Substances Hazardous to Health

Location Risks
Worldwide, over the last few decades, a marked increase in more powerful earthquake activity is
painfully obvious. Earthquake is not affect to Thailand much. Latest on 2 nd December 2012 Chiang
Mai has earthquakes only 2.8 liter. According to Office of Public Relations Zone 3 Chiang Mai
(2010), report that if intensity from 1.0 to 2.9 will cause a slight flicker. People began to feel the
symptoms of vibration and sometimes feel dizzy. So, this problem not affect our much but we still
concern. In future this problem may be more affect. We are required to be prepared for the inevitable
unexpected upheaval, resultant damage and potential casualties by concern in the structure of our
building and ride. We use the material that is able to handle an earthquake.
Technology Risks
Power failure (day time): Possible panic of visitors.
Rides, all employees trained in the safe evacuation of visitors.
In cinema, we have the Uninterruptible Power Supply to solve this situation but it can
stay in short time so, we use this in order not to stampede customer then notify them
about the error and staff will take care all of them to the safe place.
Power failure (night time): Possible panic of visitors, risk of slips trips and falls.
All employees trained in the safe evacuation of visitors
Emergency lighting present
Lighting tested and examined at regular intervals.
111
Human Risks
Alcoholism and drug abuse are major risks to personnel in the work force. Employees
suffering from these conditions should be urged to seek treatment, counseling and rehabilitation if
necessary. We are also uncontrollable the customer.
Protecting against embezzlement, theft and fraud may be difficult, but these are crimes which
occur frequently in the workplace. A system of double signature requirements for checks and invoice
and payables verification can help prevent embezzlement and fraud. Stringent accounting procedures
may discover embezzlement or fraud. A thorough background check before hiring personnel can
uncover previous offenses in the applicant's past. While this may not necessarily be grounds for
declining to hire an applicant, placement for the new hire in a critical position in which money and
cash equivalents are used may not be judicious (Davis, 2009).
Customer difficulties (drunk, distressed or illness): Risk of injuries to visitors or

employees from disruptive visitors.
No alcohol to be consumed on the premises
Drunk or disruptive customers asked to leave the park, if necessary by contacting the
local police.
First aiders available to assist with illness or injury.
112
8.3 The steps that you will take to mitigate the risks.
Dealing with Risk Issues (Mitigation)

Risk during delivery project
Probability
Impact
Mitigation
Detail
Rate
The cost of installing rides
turns out to be more than
expectation.
Rate
We have many rides, which is
very high price.
Medium
High
High
Other development cost higher

than anticipated.
15% contingency has been

allowed in the estimated costs.
Medium
Medium
It could have the impact on the project Choose the rides, which is
budget.
high quality but low price and
confirming the price with
manufacturer strictly.
The project has high level of We have the professional

flexibility. It would be possible to vary project management team to
the nature and extent of the project do this development.
while still maintaining the integrity of
the whole. It will always be a work in
progress i.e. one of its features and
attractions will be that there is always
work taking place on future
development.
113
The economic situation makes

it impossible to realize the
developer contribution.
There is a significant funding

gap.
Economic conditions are

currently abnormally uncertain.
Medium
Medium
High
It is not possible to assemble

enough rides.
Low
It is impossible to find an
operator of the park
Low
High
It is possible that the major

funders will be able to commit
most of the funding requirement
leaving perhaps 30 million
Medium
60 million to be found from a

range of other sources. It is
possible that those funds will not
be forthcoming.
Most of key rides have already
been acquired or the Trust
knows of example that can be
acquired.
There are a number of possible
operators and several have
already
expressed
interest
informally.
Low
Medium
This would create a major gap in the Build into the agreement of
overall funding package.
mechanism for capturing the
additional contribution in the
future when the economic
situation improves.
As described above, there is also a

backup option of being able to secure a
loan against the fixed income that will
be generated through lease or
management agreement with park
operator.
There will be significant

flexibility to modify the
approach to delivery of the
project, especially to complete
it in stages.
There is already enough to create

sufficient critical mass.
Atech Group International (Thailand)

Co., Ltd. could simply run the park
itself, employing managers with
requisite skill. However, there would
be a higher risk level attached to this.
Atech Group International

(Thailand) Co., Ltd.Identified
a number of companies that
are candidates to operate the
park under lease or a
management contract.
114
Risk after project completed
Probability
Impact
Mitigation
Detail
Rate
The number of visitors is so
much less than expected,
and/or the proportion of
visitors paying to go on rides
is lower than expected,
impacting on the ability of the
project to sustain itself
financially.
Rate
Accurately predicting visitor
numbers for new attractions is
notoriously difficult.
Medium
The concept is, however,

populist in nature than is
commonly the case and the
projection are conservative in
relation to other theme park.
Medium
Ultimately, it is a mountain
location which always popular
for visitors during winter, and
this theme park is the first theme
park in the northern of Thailand.
It is not possible to let the
restaurant, cinema spaces
,and/or the rentals that are
achieved from them are less
than expected
Medium
Medium
If space is not let, the Atech will

have the options of running food
and beverage operations itself or
of using the space for alternative
purpose such as historic gaming
machines
Medium
Medium
The breakeven level given the core

operating model outline in the business
plan is estimated to be about 25%
lower than forecast outturn, but if
performance is much worse than
predicted, we will have the option to
adopt a much lower cost operational
model that will treat the attraction
more as a public park with heritage
objects in it or introduce modern rides
alongside a small heritage park.
The financial plan includes a

substantial marketing budget
in relation to the number of
paying visitors.
Add more advertising and
provide more budgets in
marketing expense.
Commercial activities are estimated to The paces envisaged for

make a net contribution of about catering offer is high quality
900,000 to the revenue to the Atech and it is likely attractive to
which is a relatively small proportion prospective tenants. There is a
of the overall estimated revenue from gap in the market for food and
beverage offer quality which
the park
these space will be well
equipped o fill.
115
Key cost, such as insurance
and utilities, rise substantially
as a result of market
conditions or some factor at
the park.
The operation budget contain

substantial contingency and
also forecasts a substantial
surplus. This should be able to
absorb an increase in this cost.
A serious accident take place

on one of the rides
Medium
Accidents
do
occasionally
happen at theme parks and they
can have signification shortmedium term impact on visitor
number
Medium
Impact on theme park reputation and The business plan includes

visitors expectation.
substantial
allowance
for
staffing and for material and
testing.
The park will be operated to
the highest health & safety
practices by operators who
have a strong track record.
It is not possible to recruit

enough staff to run park
efficiently, especially in the
peak season.
Low
There is good pool of labor and

the
seasonal
employment
opportunities will provide good
opportunities for students during
their holiday
Medium
Efforts are already being made

to locate the key skilled former
employees of The Frame Park.
(Source: Dreamland Margate, 2009)
116
Risk Management
117
Sale decrease by 5%
Income Statement
Cash flow
Balance sheet
118
Sale decrease by 5% Year 2013

Statement of Income
The Fame Co, Ltd.
2013 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
24,890,000
23,892,500
24,329,500
25,127,500
24,462,500
23,778,500
23,303,500
22,486,500
22,230,000
24,367,500
23,465,000
24,253,500
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
17,019,220
19,159,920
15,151,620
15,455,920
14,838,920
17,314,620
18,567,920
15,998,420
15,771,920
14,730,920
18,727,420
17,795,220
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
9,973,675
12,114,375
8,106,075
8,410,375
7,793,375
10,269,075
11,522,375
8,952,875
8,726,375
7,685,375
11,681,875
10,749,675
EBT
9,973,675
12,114,375
8,106,075
8,410,375
7,793,375
10,269,075
11,522,375
8,952,875
8,726,375
7,685,375
11,681,875
10,749,675
Taxes (35%)
3,490,786
4,240,031
2,837,126
2,943,631
2,727,681
3,594,176
4,032,831
3,133,506
3,054,231
2,689,881
4,088,656
3,762,386
Net inc.
6,482,888
7,874,343
5,268,948
5,466,743
5,065,693
6,674,898
7,489,543
5,819,368
5,672,143
4,995,493
7,593,218
6,987,288
Sale
Depre&Amort
EBIT
Interest exp
119

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
6,482,888
7,874,343
5,268,948
5,466,743
5,065,693
6,674,898
7,489,543
5,819,368
5,672,143
4,995,493
7,593,218
6,987,288
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
1,800,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,803,528,434
4,919,889
2,314,494
2,512,289
2,111,239
3,720,444
4,535,089
2,864,914
2,717,689
2,041,039
4,638,764
4,032,834
4,919,889
2,314,494
2,512,289
2,111,239
3,720,444
4,535,089
2,864,914
2,717,689
2,041,039
4,638,764
4,032,834
3,562,073,964
3,566,993,853
3,569,308,347
3,571,820,636
3,573,931,874
3,577,652,318
3,582,187,407
3,585,052,321
3,587,770,010
3,589,811,049
3,594,449,813
3,566,993,853
3,569,308,347
3,571,820,636
3,573,931,874
3,577,652,318
3,582,187,407
3,585,052,321
3,587,770,010
3,589,811,049
3,594,449,813
3,598,482,647
Net income
Depreciation
Increase in A/P
Increase in A/R
1,758,545,530
NET CHANGE IN CASH
3,562,073,964

3,562,073,964
120

Statement of Income
The Fame Co, Ltd.
2014 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
26,837,500
25,868,500
26,391,000
27,170,000
26,533,500
25,840,000
25,555,000
25,203,500
24,947,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
EBITDA
18,966,720
21,135,920
17,213,120
17,498,420
16,909,920
19,376,120
20,819,420
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,921,175
14,090,375
10,167,575
10,452,875
9,864,375
-24,078,825
14,090,375
10,167,575
10,452,875
-24,078,825
14,090,375
10,167,575
10,452,875
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
Oct
Nov
Dec
2,626,750
25,754,700
25,992,000
6,458,080
9,636,580
4,737,580
6,458,280
18,715,420
18,488,920
-7,009,830
21,017,120
19,533,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
12,330,575
13,773,875
11,669,875
11,443,375
-14,055,375
13,971,575
12,488,175
9,864,375
12,330,575
13,773,875
11,669,875
11,443,375
-14,055,375
13,971,575
12,488,175
9,864,375
12,330,575
13,773,875
11,669,875
11,443,375
-14,055,375
13,971,575
12,488,175
36,000,000
Taxes (35%)
Net inc.
121

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-24,078,825
14,090,375
10,167,575
10,452,875
9,864,375
12,330,575
13,773,875
11,669,875
11,443,375
-14,055,375
13,971,575
12,488,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,592,966,720
11,135,920
7,213,120
7,498,420
6,909,920
9,376,120
10,819,420
8,715,420
8,488,920
-17,009,830
11,017,120
9,533,720
11,135,920
7,213,120
7,498,420
6,909,920
9,376,120
10,819,420
8,715,420
8,488,920
-17,009,830
11,017,120
9,533,720
1,686,613,550
1,697,749,470
1,704,962,590
1,712,461,010
1,719,370,930
1,728,747,050
1,739,566,470
1,748,281,890
1,756,770,810
1,739,760,980
1,750,778,100
1,697,749,470
1,704,962,590
1,712,461,010
1,719,370,930
1,728,747,050
1,739,566,470
1,748,281,890
1,756,770,810
1,739,760,980
1,750,778,100
1,760,311,820
Net income
Depreciation
Increase in A/P
1,620,000,000

Increase in A/R
NET CHANGE IN CASH
93,646,830
1,686,613,550

1,686,613,550
122

Statement of Income
The Fame Co, Ltd.
2015 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
30,780,000
30,210,000
30,989,000
31,777,500
31,065,000
30,590,000
30,067,500
29,545,000
29,136,500
31,331,000
30,875,000
31,654,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
22,909,220
25,477,420
21,811,120
22,105,920
21,441,420
24,126,120
25,331,920
23,056,920
22,678,420
21,694,420
26,137,420
25,195,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
15,863,675
18,431,875
14,765,575
15,060,375
14,395,875
17,080,575
18,286,375
16,011,375
15,632,875
14,648,875
19,091,875
18,150,175
-16,536,325
18,431,875
14,765,575
15,060,375
14,395,875
17,080,575
18,286,375
16,011,375
15,632,875
14,648,875
19,091,875
18,150,175
-16,536,325
18,431,875
14,765,575
15,060,375
14,395,875
17,080,575
18,286,375
16,011,375
15,632,875
14,648,875
19,091,875
18,150,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
32,400,000
Taxes (30%)
Net inc.
123

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-16,536,325
18,431,875
14,765,575
15,060,375
14,395,875
17,080,575
18,286,375
16,011,375
15,632,875
14,648,875
19,091,875
18,150,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,419,509,220
14,477,420
10,811,120
11,105,920
10,441,420
13,126,120
14,331,920
12,056,920
11,678,420
10,694,420
15,137,420
14,195,720
14,477,420
10,811,120
11,105,920
10,441,420
13,126,120
14,331,920
12,056,920
11,678,420
10,694,420
15,137,420
14,195,720
1,512,542,050
1,527,019,470
1,537,830,590
1,548,936,510
1,559,377,930
1,572,504,050
1,586,835,970
1,598,892,890
1,610,571,310
1,621,265,730
1,636,403,150
1,527,019,470
1,537,830,590
1,548,936,510
1,559,377,930
1,572,504,050
1,586,835,970
1,598,892,890
1,610,571,310
1,621,265,730
1,636,403,150
1,650,598,870

Depreciation
Increase in A/P
1,440,000,000

Increase in A/R
NET CHANGE IN CASH
93,032,830
1,512,542,050

1,512,542,050
124

Statement of Income
The Fame Co, Ltd.
2016 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
34,418,500
33,867,500
34,342,500
35,910,000
35,292,500
34,836,500
34,323,500
34,010,000
33,307,000
34,751,000
34,162,000
30,495,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
26,547,720
29,134,920
25,164,620
26,238,420
25,668,920
28,372,620
29,587,920
27,521,920
26,848,920
25,114,420
29,424,420
24,036,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
19,502,175
22,089,375
18,119,075
19,192,875
18,623,375
21,327,075
22,542,375
20,476,375
19,803,375
18,068,875
22,378,875
16,991,175
-189,297,825
22,089,375
18,119,075
19,192,875
18,623,375
21,327,075
22,542,375
20,476,375
19,803,375
18,068,875
22,378,875
16,991,175
-189,297,825
22,089,375
18,119,075
19,192,875
18,623,375
21,327,075
22,542,375
20,476,375
19,803,375
18,068,875
22,378,875
16,991,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
208,800,000
Taxes (30%)
Net inc.
125

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-189,297,825
22,089,375
18,119,075
19,192,875
18,623,375
21,327,075
22,542,375
20,476,375
19,803,375
18,068,875
22,378,875
16,991,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,066,747,720
18,134,920
14,164,620
15,238,420
14,668,920
17,372,620
18,587,920
16,521,920
15,848,920
14,114,420
18,424,420
13,036,720
18,134,920
14,164,620
15,238,420
14,668,920
17,372,620
18,587,920
16,521,920
15,848,920
14,114,420
18,424,420
13,036,720
1,067,396,550
1,085,531,470
1,099,696,090
1,114,934,510
1,129,603,430
1,146,976,050
1,165,563,970
1,182,085,890
1,197,934,810
1,212,049,230
1,230,473,650
1,085,531,470
1,099,696,090
1,114,934,510
1,129,603,430
1,146,976,050
1,165,563,970
1,182,085,890
1,197,934,810
1,212,049,230
1,230,473,650
1,243,510,370

Depreciation
Increase in A/P
1,260,000,000

Increase in A/R
NET CHANGE IN CASH
648,830
1,067,396,550

1,067,396,550
126

Statement of Income
The Fame Co, Ltd.
2017 Year
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
39,520,000
40,641,000
40,090,000
39,615,000
38,950,000
38,380,000
37,857,500
38,997,500
38,495,900
36,793,500
Other exp
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
30,342,120
30,969,420
30,466,420
33,151,120
34,214,420
31,891,920
31,399,420
29,360,920
33,758,320
30,335,220
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
23,296,575
23,923,875
23,420,875
26,105,575
27,168,875
24,846,375
24,353,875
22,315,375
26,712,775
23,289,675
23,296,575
23,923,875
23,420,875
26,105,575
27,168,875
24,846,375
24,353,875
22,315,375
26,712,775
23,289,675
23,296,575
23,923,875
23,420,875
26,105,575
27,168,875
24,846,375
24,353,875
22,315,375
26,712,775
23,289,675
Sale
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
127
The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-180,738,825
26,791,875
23,296,575
23,923,875
23,420,875
26,105,575
27,168,875
24,846,375
24,353,875
22,315,375
26,712,775
23,289,675
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
895,306,720
22,837,420
19,342,120
19,969,420
19,466,420
22,151,120
23,214,420
20,891,920
20,399,420
18,360,920
22,758,320
19,335,220
22,837,420
19,342,120
19,969,420
19,466,420
22,151,120
23,214,420
20,891,920
20,399,420
18,360,920
22,758,320
19,335,220
895,882,150
918,719,570
938,061,690
958,031,110
977,497,530
999,648,650
1,022,863,070
1,043,754,990
1,064,154,410
1,082,515,330
1,105,273,650
918,719,570
938,061,690
958,031,110
977,497,530
999,648,650
1,022,863,070
1,043,754,990
1,064,154,410
1,082,515,330
1,105,273,650
1,124,608,870
Net income
Depreciation
Increase in A/P
1,080,000,000

Increase in A/R
NET CHANGE IN CASH
575,430.00
895,882,150

895,882,150
128
Balance sheet
Sale decrease by 5%
Year 2013
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
24,890,000
23,892,500
24,329,500
25,127,500
24,462,500
23,778,500
23,303,500
22,486,500
22,230,000
24,367,500
23,465,000
24,253,500
total sales
24,890,000
23,892,500
24,329,500
25,127,500
24,462,500
23,778,500
23,303,500
22,486,500
22,230,000
24,367,500
23,465,000
24,253,500
Fixed asset
land
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
tools
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
machine
equipment
building
furniture
400000000
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
less:depreciation
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
net fixed asset
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1,682,805,985
1,681,808,485
1,682,245,485
1,683,043,485
1,682,378,485
1,681,694,485
1,681,219,485
1,680,402,485
1,680,145,985
1,682,283,485
1,681,380,985
1,682,169,485
total asset
Liability equity
account payable
1,800,000,000
retained earning
(117,194,015)
1,681,808,485
1,682,245,485
1,683,043,485
1,682,378,485
1,681,694,485
1,681,219,485
1,680,402,485
1,680,145,985
1,682,283,485
1,681,380,985
1,682,169,485
total L/E
1,682,805,985
1,681,808,485
1,682,245,485
1,683,043,485
1,682,378,485
1,681,694,485
1,681,219,485
1,680,402,485
1,680,145,985
1,682,283,485
1,681,380,985
1,682,169,485
129
Year 2014
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
26837500
25868500
26391000
27170000
26533500
25840000
25555000
25203500
24947000
26267500
25754500
25992000
total sales
26837500
25868500
26391000
27170000
26533500
25840000
25555000
25203500
24947000
26267500
25754500
25992000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,684,753,485
1,683,784,485
1,684,306,985
1,685,085,985
1,684,449,485
1,683,755,985
1,683,470,985
1,683,119,485
1,682,862,985
1,684,183,485
1,683,670,485
1,683,907,985
64,753,485
1,683,784,485
1,684,306,985
1,685,085,985
1,684,449,485
1,683,755,985
1,683,470,985
1,683,119,485
1,682,862,985
1,684,183,485
1,683,670,485
1,683,907,985
1,684,753,485
1,683,784,485
1,684,306,985
1,685,085,985
1,684,449,485
1,683,755,985
1,683,470,985
1,683,119,485
1,682,862,985
1,684,183,485
1,683,670,485
1,683,907,985
Liability equity
account payable
retained earning
total L/E
1,620,000,000
130
Year 2015
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
4500000
4400000
4550000
4680000
4600000
4500000
4400000
4300000
4200000
4400000
4300000
4350000
total sales
4500000
4400000
4550000
4680000
4600000
4500000
4400000
4300000
4200000
4400000
4300000
4350000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,662,415,985
1,662,315,985
1,662,465,985
1,662,595,985
1,662,515,985
1,662,415,985
1,662,315,985
1,662,215,985
1,662,115,985
1,662,315,985
1,662,215,985
1,662,265,985
222,415,985
1,662,315,985
1,662,465,985
1,662,595,985
1,662,515,985
1,662,415,985
1,662,315,985
1,662,215,985
1,662,115,985
1,662,315,985
1,662,215,985
1,662,265,985
1,662,415,985
1,662,315,985
1,662,465,985
1,662,595,985
1,662,515,985
1,662,415,985
1,662,315,985
1,662,215,985
1,662,115,985
1,662,315,985
1,662,215,985
1,662,265,985
Liability equity
account payable
retained earning
total L/E
1,440,000,000
131
Year 2016
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
34,418,500
33,867,500
34,342,500
35,910,000
35,292,500
34,836,500
34,323,500
34,010,000
33,307,000
34,751,000
34,162,000
30,495,000
total sales
34,418,500
33,867,500
34,342,500
35,910,000
35,292,500
34,836,500
34,323,500
34,010,000
33,307,000
34,751,000
34,162,000
30,495,000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,692,334,485
1,691,783,485
1,692,258,485
1,693,825,985
1,693,208,485
1,692,752,485
1,692,239,485
1,691,925,985
1,691,222,985
1,692,666,985
1,692,077,985
1,688,410,985
Liability equity
account payable
1,260,000,000
retained earning
432,334,485
1,691,783,485
1,692,258,485
1,693,825,985
1,693,208,485
1,692,752,485
1,692,239,485
1,691,925,985
1,691,222,985
1,692,666,985
1,692,077,985
1,688,410,985
total L/E
1692334485
1691783485
1692258485
1693825985
1693208485
1692752485
1692239485
1691925985
1691222985
1692666985
1692077985
1688410985
132
Year 2017
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
total sales
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
39,377,500
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
77,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
1,697,293,485
Liability equity
account payable
retained earning
total L/E
1,620,000,000
133
Sale decrease by 10%

Income Statement
Cash flow
Balance sheet
134
Sale decrease 10% Year 2013
2013 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (35%)
Net inc.
Jan
23,580,000
7,870,780
15,709,220
7,045,545
8,663,675
Feb
22,635,000
4,732,580
17,902,420
7,045,545
10,856,875
Mar
23,049,000
9,177,880
13,871,120
7,045,545
6,825,575
Apr
23,805,000
9,671,580
14,133,420
7,045,545
7,087,875
8,663,675
3,032,286
5,631,388
10,856,875
3,799,906
7,056,968
6,825,575
2,388,951
4,436,623
7,087,875
2,480,756
4,607,118
Statement of Income
The Fame Co, Ltd.
May
Jun
Jul
23,175,000 22,527,000 22,077,000
9,623,580
6,463,880
4,735,580
13,551,420 16,063,120 17,341,420
7,045,545
7,045,545
7,045,545
6,505,875
9,017,575 10,295,875
6,505,875
2,277,056
4,228,818
9,017,575
3,156,151
5,861,423
10,295,875
3,603,556
6,692,318
Aug
21,303,000
6,488,080
14,814,920
7,045,545
7,769,375
Sep
21,060,000
6,458,080
14,601,920
7,045,545
7,556,375
Oct
23,085,000
9,636,580
13,448,420
7,045,545
6,402,875
Nov
22,230,000
4,737,580
17,492,420
7,045,545
10,446,875
Dec
22,815,000
6,458,280
16,356,720
7,045,545
9,311,175
7,769,375
2,719,281
5,050,093
7,556,375
2,644,731
4,911,643
6,402,875
2,241,006
4,161,868
10,446,875
3,656,406
6,790,468
9,311,175
3,258,911
6,052,263
135

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
5,631,388
7,056,968
4,436,623
4,607,118
4,228,818
5,861,423
6,692,318
5,050,093
4,911,643
4,161,868
6,790,468
6,052,263
7,045,545
1,800,000,000
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
10,000,000
1,802,676,934
10,000,000
4,102,514
10,000,000
1,482,169
10,000,000
1,652,664
10,000,000
1,274,364
10,000,000
2,906,969
10,000,000
3,737,864
10,000,000
2,095,639
10,000,000
1,957,189
10,000,000
1,207,414
10,000,000
3,836,014
10,000,000
3,097,809
4,102,514
3,561,222,464
3,565,324,978
1,482,169
3,565,324,978
3,566,807,147
1,652,664
3,566,807,147
3,568,459,811
1,274,364
3,568,459,811
3,569,734,174
2,906,969
3,569,734,174
3,572,641,143
3,737,864
3,572,641,143
3,576,379,007
2,095,639
3,576,379,007
3,578,474,646
1,957,189
3,578,474,646
3,580,431,835
1,207,414
3,580,431,835
3,581,639,249
3,836,014
3,581,639,249
3,585,475,263
3,097,809
3,585,475,263
3,588,573,072
1,758,545,530
3,561,222,464
3,561,222,464
136
2014 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (35%)
Net inc.
Statement of Income
The Fame Co, Ltd.
May
Jun
Jul
25,137,000
24,480,000
24,210,000
9,623,580
6,463,880
4,735,580
15,513,420
18,016,120
19,474,420
7,045,545
7,045,545
7,045,545
8,467,875
10,970,575
12,428,875
Jan
25,425,000
7,870,780
17,554,220
7,045,545
10,508,675
36,000,000
-25,491,325
Feb
24,507,000
4,732,580
19,774,420
7,045,545
12,728,875
Mar
25,002,000
9,177,880
15,824,120
7,045,545
8,778,575
Apr
25,740,000
9,671,580
16,068,420
7,045,545
9,022,875
12,728,875
8,778,575
9,022,875
8,467,875
10,970,575
-25,491,325
12,728,875
8,778,575
9,022,875
8,467,875
10,970,575
Aug
23,877,000
6,488,080
17,388,920
7,045,545
10,343,375
Sep
23,634,000
6,458,080
17,175,920
7,045,545
10,130,375
Oct
24,885,000
9,636,580
15,248,420
7,045,545
8,202,875
Nov
24,399,000
4,737,580
19,661,420
7,045,545
12,615,875
Dec
24,624,000
6,458,280
18,165,720
7,045,545
11,120,175
12,428,875
10,343,375
10,130,375
8,202,875
12,615,875
11,120,175
12,428,875
10,343,375
10,130,375
8,202,875
12,615,875
11,120,175
137

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-25,491,325
12,728,875
8,778,575
9,022,875
8,467,875
10,970,575
12,428,875
10,343,375
10,130,375
8,202,875
12,615,875
11,120,175
7,045,545
1,620,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
1,591,554,220
10,000,000
9,774,420
10,000,000
5,824,120
10,000,000
6,068,420
10,000,000
5,513,420
10,000,000
8,016,120
10,000,000
9,474,420
10,000,000
7,388,920
10,000,000
7,175,920
10,000,000
5,248,420
10,000,000
9,661,420
10,000,000
8,165,720
9,774,420
1,685,201,050
1,694,975,470
5,824,120
1,694,975,470
1,700,799,590
6,068,420
1,700,799,590
1,706,868,010
5,513,420
1,706,868,010
1,712,381,430
8,016,120
1,712,381,430
1,720,397,550
9,474,420
1,720,397,550
1,729,871,970
7,388,920
1,729,871,970
1,737,260,890
7,175,920
1,737,260,890
1,744,436,810
5,248,420
1,744,436,810
1,749,685,230
9,661,420
1,749,685,230
1,759,346,650
8,165,720
1,759,346,650
1,767,512,370
93,646,830
1,685,201,050
1,685,201,050
138
2015 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
29,160,000
7,870,780
21,289,220
7,045,545
14,243,675
32,400,000
-18,156,325
Feb
28,620,000
4,732,580
23,887,420
7,045,545
16,841,875
Mar
29,358,000
9,177,880
20,180,120
7,045,545
13,134,575
Apr
30,105,000
9,671,580
20,433,420
7,045,545
13,387,875
Statement of Income
The Fame Co, Ltd.
May
Jun
29,430,000
28,980,000
9,623,580
6,463,880
19,806,420
22,516,120
7,045,545
7,045,545
12,760,875
15,470,575
16,841,875
13,134,575
13,387,875
12,760,875
15,470,575
16,703,875
14,456,375
14,099,375
12,999,875
17,466,875
16,484,175
-18,156,325
16,841,875
13,134,575
13,387,875
12,760,875
15,470,575
16,703,875
14,456,375
14,099,375
12,999,875
17,466,875
16,484,175
Jul
28,485,000
4,735,580
23,749,420
7,045,545
16,703,875
Aug
27,990,000
6,488,080
21,501,920
7,045,545
14,456,375
Sep
27,603,000
6,458,080
21,144,920
7,045,545
14,099,375
Oct
29,682,000
9,636,580
20,045,420
7,045,545
12,999,875
Nov
29,250,000
4,737,580
24,512,420
7,045,545
17,466,875
Dec
29,988,000
6,458,280
23,529,720
7,045,545
16,484,175
139

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-18,156,325
16,841,875
13,134,575
13,387,875
12,760,875
15,470,575
16,703,875
14,456,375
14,099,375
12,999,875
17,466,875
16,484,175
7,045,545
1,440,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
1,417,889,220
11,000,000
12,887,420
11,000,000
9,180,120
11,000,000
9,433,420
11,000,000
8,806,420
11,000,000
11,516,120
11,000,000
12,749,420
11,000,000
10,501,920
11,000,000
10,144,920
11,000,000
9,045,420
11,000,000
13,512,420
11,000,000
12,529,720
12,887,420
1,510,922,050
1,523,809,470
9,180,120
1,523,809,470
1,532,989,590
9,433,420
1,532,989,590
1,542,423,010
8,806,420
1,542,423,010
1,551,229,430
11,516,120
1,551,229,430
1,562,745,550
12,749,420
1,562,745,550
1,575,494,970
10,501,920
1,575,494,970
1,585,996,890
10,144,920
1,585,996,890
1,596,141,810
9,045,420
1,596,141,810
1,605,187,230
13,512,420
1,605,187,230
1,618,699,650
12,529,720
1,618,699,650
1,631,229,370
93,032,830
1,510,922,050
1,510,922,050
140
2016 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
32,607,000
7,870,780
24,736,220
7,045,545
17,690,675
208,800,000
-191,109,325
Feb
32,085,000
4,732,580
27,352,420
7,045,545
20,306,875
Mar
32,535,000
9,177,880
23,357,120
7,045,545
16,311,575
Apr
34,020,000
9,671,580
24,348,420
7,045,545
17,302,875
Statement of Income
The Fame Co, Ltd.
May
Jun
Jul
33,435,000
33,003,000
32,517,000
9,623,580
6,463,880
4,735,580
23,811,420
26,539,120
27,781,420
7,045,545
7,045,545
7,045,545
16,765,875
19,493,575
20,735,875
20,306,875
16,311,575
17,302,875
16,765,875
19,493,575
20,735,875
18,686,375
18,050,375
16,239,875
20,580,875
15,386,175
-191,109,325
20,306,875
16,311,575
17,302,875
16,765,875
19,493,575
20,735,875
18,686,375
18,050,375
16,239,875
20,580,875
15,386,175
Aug
32,220,000
6,488,080
25,731,920
7,045,545
18,686,375
Sep
31,554,000
6,458,080
25,095,920
7,045,545
18,050,375
Oct
32,922,000
9,636,580
23,285,420
7,045,545
16,239,875
Nov
32,364,000
4,737,580
27,626,420
7,045,545
20,580,875
Dec
28,890,000
6,458,280
22,431,720
7,045,545
15,386,175
141

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-191,109,325
20,306,875
16,311,575
17,302,875
16,765,875
19,493,575
20,735,875
18,686,375
18,050,375
16,239,875
20,580,875
15,386,175
7,045,545
1,260,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
1,064,936,220
11,000,000
16,352,420
11,000,000
12,357,120
11,000,000
13,348,420
11,000,000
12,811,420
11,000,000
15,539,120
11,000,000
16,781,420
11,000,000
14,731,920
11,000,000
14,095,920
11,000,000
12,285,420
11,000,000
16,626,420
11,000,000
11,431,720
16,352,420
1,065,585,050
1,081,937,470
12,357,120
1,081,937,470
1,094,294,590
13,348,420
1,094,294,590
1,107,643,010
12,811,420
1,107,643,010
1,120,454,430
15,539,120
1,120,454,430
1,135,993,550
16,781,420
1,135,993,550
1,152,774,970
14,731,920
1,152,774,970
1,167,506,890
14,095,920
1,167,506,890
1,181,602,810
12,285,420
1,181,602,810
1,193,888,230
16,626,420
1,193,888,230
1,210,514,650
11,431,720
1,210,514,650
1,221,946,370
648,830
1,065,585,050
1,065,585,050
142
2017 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
37,305,000
7,870,780
29,434,220
7,045,545
22,388,675
205,200,000
-182,811,325
Feb
36,540,000
4,732,580
31,807,420
7,045,545
24,761,875
Mar
37,440,000
9,177,880
28,262,120
7,045,545
21,216,575
Apr
38,502,000
9,671,580
28,830,420
7,045,545
21,784,875
Statement of Income
The Fame Co, Ltd.
May
Jun
Jul
37,980,000 37,530,000 36,900,000
9,623,580
6,463,880
4,735,580
28,356,420 31,066,120 32,164,420
7,045,545
7,045,545
7,045,545
21,310,875 24,020,575 25,118,875
24,761,875
21,216,575
21,784,875
21,310,875
24,020,575
25,118,875
22,826,375
22,361,375
20,262,875
24,686,675
21,353,175
-182,811,325
24,761,875
21,216,575
21,784,875
21,310,875
24,020,575
25,118,875
22,826,375
22,361,375
20,262,875
24,686,675
21,353,175
Aug
36,360,000
6,488,080
29,871,920
7,045,545
22,826,375
Sep
35,865,000
6,458,080
29,406,920
7,045,545
22,361,375
Oct
36,945,000
9,636,580
27,308,420
7,045,545
20,262,875
Nov
36,469,800
4,737,580
31,732,220
7,045,545
24,686,675
Dec
34,857,000
6,458,280
28,398,720
7,045,545
21,353,175
143

The Fame Co, Ltd.
For The Year Ended December 31, 2013
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-182,811,325
24,761,875
21,216,575
21,784,875
21,310,875
24,020,575
25,118,875
22,826,375
22,361,375
20,262,875
24,686,675
21,353,175
7,045,545
1,080,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
893,234,220
11,000,000
20,807,420
11,000,000
17,262,120
11,000,000
17,830,420
11,000,000
17,356,420
11,000,000
20,066,120
11,000,000
21,164,420
11,000,000
18,871,920
11,000,000
18,406,920
11,000,000
16,308,420
11,000,000
20,732,220
11,000,000
17,398,720
20,807,420
893,809,650
914,617,070
17,262,120
914,617,070
931,879,190
17,830,420
931,879,190
949,709,610
17,356,420
949,709,610
967,066,030
20,066,120
967,066,030
987,132,150
21,164,420
987,132,150
1,008,296,570
18,871,920
1,008,296,570
1,027,168,490
18,406,920
1,027,168,490
1,045,575,410
16,308,420
1,045,575,410
1,061,883,830
20,732,220
1,061,883,830
1,082,616,050
17,398,720
1,082,616,050
1,100,014,770
575,430.00
893,809,650
893,809,650
144
Balance Sheet
Year 2013
January
February
Current asset
cash
23,580,000.0
total sales
22,635,000.0
23,580,000.0
0
Fixed asset
land
tools
machine
equipment
building
furniture
March
April
0
23,049,000.0
22,635,000.0
May
0
23,805,000.0
23,049,000.0
June
0
23,175,000.0
23,805,000.0
July
0
22,527,000.0
23,175,000.0
August
0
22,077,000.0
22,527,000.0
September
0
21,303,000.0
22,077,000.0
October
21,060,000.0
21,303,000.0
November
0
23,085,000.0
21,060,000.0
December
0
22,230,000.0
23,085,000.0
0
22,977,000.0
22,230,000.0
22,977,000.0
0
0
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
1,657,915,985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1,681,495,985
1,680,550,985
1,680,964,985
1,681,720,985
1,681,090,985
1,680,442,985
1,679,992,985
1,679,218,985
1,678,975,985
1,681,000,985
1,680,145,985
1,680,892,985
Liability equity
account payable
1800000000
retained earning
(118,504,015)
1,680,550,985
1,680,964,985
1,681,720,985
1,681,090,985
1,680,442,985
1,679,992,985
1,679,218,985
1,678,975,985
1,681,000,985
1,680,145,985
1,680,892,985
total L/E
1,681,495,985
1,680,550,985
1,680,964,985
1,681,720,985
1,681,090,985
1,680,442,985
1,679,992,985
1,679,218,985
1,678,975,985
1,681,000,985
1,680,145,985
1,680,892,985
less:depreciation
net fixed asset
total asset
0
145
Year 2014
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
25425000
24507000
25002000
25740000
25137000
24480000
24210000
23877000
23634000
24885000
24399000
24624000
total sales
25425000
24507000
25002000
25740000
25137000
24480000
24210000
23877000
23634000
24885000
24399000
24624000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,683,340,985
1,682,422,985
1,682,917,985
1,683,655,985
1,683,052,985
1,682,395,985
1,682,125,985
1,681,792,985
1,681,549,985
1,682,800,985
1,682,314,985
1,682,539,985
63,340,985
1,682,422,985
1,682,917,985
1,683,655,985
1,683,052,985
1,682,395,985
1,682,125,985
1,681,792,985
1,681,549,985
1,682,800,985
1,682,314,985
1,682,539,985
1,683,340,985
1,682,422,985
1,682,917,985
1,683,655,985
1,683,052,985
1,682,395,985
1,682,125,985
1,681,792,985
1,681,549,985
1,682,800,985
1,682,314,985
1,682,539,985
Liability equity
account payable
retained earning
total L/E
1,620,000,000
146
Year 2015
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
29160000
28620000
29358000
30105000
29430000
28980000
28485000
27990000
27603000
29682000
29250000
29988000
total sales
29160000
28620000
29358000
30105000
29430000
28980000
28485000
27990000
27603000
29682000
29250000
29988000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,687,075,985
1,686,535,985
1,687,273,985
1,688,020,985
1,687,345,985
1,686,895,985
1,686,400,985
1,685,905,985
1,685,518,985
1,687,597,985
1,687,165,985
1,687,903,985
247,075,985
1,686,535,985
1,687,273,985
1,688,020,985
1,687,345,985
1,686,895,985
1,686,400,985
1,685,905,985
1,685,518,985
1,687,597,985
1,687,165,985
1,687,903,985
1,687,075,985
1,686,535,985
1,687,273,985
1,688,020,985
1,687,345,985
1,686,895,985
1,686,400,985
1,685,905,985
1,685,518,985
1,687,597,985
1,687,165,985
1,687,903,985
Liability equity
account payable
retained earning
total L/E
1,440,000,000
147
Year 2016
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
32,607,000
32,085,000
32,535,000
34,020,000
33,435,000
33,003,000
32,517,000
32,220,000
31,554,000
32,922,000
32,364,000
28,890,000
total sales
32,607,000
32,085,000
32,535,000
34,020,000
33,435,000
33,003,000
32,517,000
32,220,000
31,554,000
32,922,000
32,364,000
28,890,000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,690,522,985
1,690,000,985
1,690,450,985
1,691,935,985
1,691,350,985
1,690,918,985
1,690,432,985
1,690,135,985
1,689,469,985
1,690,837,985
1,690,279,985
1,686,805,985
Liability equity
account payable
1,260,000,000
retained earning
430,522,985
1,690,000,985
1,690,450,985
1,691,935,985
1,691,350,985
1,690,918,985
1,690,432,985
1,690,135,985
1,689,469,985
1,690,837,985
1,690,279,985
1,686,805,985
total L/E
1690522985
1690000985
1690450985
1691935985
1691350985
1690918985
1690432985
1690135985
1689469985
1690837985
1690279985
1686805985
148
Year 2017
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
total sales
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
37,305,000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
75,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
1,695,220,985
Liability equity
account payable
retained earning
total L/E
1,620,000,000
149
Sale decrease by 15%

Income Statement
Cash flow
Balance sheet
150
Sales decrease by 15% Year 2013

Statement of Income
The Fame Co, Ltd.
2013 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
22,270,000
21,377,500
21,768,500
22,482,500
21,887,500
21,275,500
20,850,500
20,119,500
19,890,000
21,802,500
20,995,000
21,700,500
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
14,399,220
16,644,920
12,590,620
12,810,920
12,263,920
14,811,620
16,114,920
13,631,420
13,431,920
12,165,920
16,257,420
15,242,220
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,353,675
9,599,375
5,545,075
5,765,375
5,218,375
7,766,075
9,069,375
6,585,875
6,386,375
5,120,375
9,211,875
8,196,675
EBT
7,353,675
9,599,375
5,545,075
5,765,375
5,218,375
7,766,075
9,069,375
6,585,875
6,386,375
5,120,375
9,211,875
8,196,675
Taxes (35%)
2,573,786
3,359,781
1,940,776
2,017,881
1,826,431
2,718,126
3,174,281
2,305,056
2,235,231
1,792,131
3,224,156
2,868,836
Net inc.
4,779,888
6,239,593
3,604,298
3,747,493
3,391,943
5,047,948
5,895,093
4,280,818
4,151,143
3,328,243
5,987,718
5,327,838
Sale
Depre&Amort
EBIT
Interest exp
151

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
4,779,888
6,239,593
3,604,298
3,747,493
3,391,943
5,047,948
5,895,093
4,280,818
4,151,143
3,328,243
5,987,718
5,327,838
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
1,800,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,801,825,434
3,285,139
649,844
793,039
437,489
2,093,494
2,940,639
1,326,364
1,196,689
373,789
3,033,264
2,373,384
3,285,139
649,844
793,039
437,489
2,093,494
2,940,639
1,326,364
1,196,689
373,789
3,033,264
2,373,384
3,560,370,964
3,563,656,103
3,564,305,947
3,565,098,986
3,565,536,474
3,567,629,968
3,570,570,607
3,571,896,971
3,573,093,660
3,573,467,449
3,576,500,713
3,563,656,103
3,564,305,947
3,565,098,986
3,565,536,474
3,567,629,968
3,570,570,607
3,571,896,971
3,573,093,660
3,573,467,449
3,576,500,713
3,578,874,097
Net income
Depreciation
Increase in A/P
Increase in A/R
1,758,545,530
NET CHANGE IN CASH
3,560,370,964

3,560,370,964
152

Statement of Income
The Fame Co, Ltd.
2014 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
24,012,500
23,145,500
23,613,000
24,310,000
23,740,500
23,120,000
22,865,000
22,550,500
22,321,000
23,502,500
23,043,500
23,256,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
16,141,720
18,412,920
14,435,120
14,638,420
14,116,920
16,656,120
18,129,420
16,062,420
15,862,290
13,865,920
18,305,920
16,797,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
9,096,175
11,367,375
7,389,575
7,592,875
7,071,375
9,610,575
11,083,875
9,016,875
8,817,375
6,820,375
11,260,375
9,752,175
-26,903,825
11,367,375
7,389,575
7,592,875
7,071,375
9,610,575
11,083,875
9,016,875
8,817,375
6,820,375
11,260,375
9,752,175
-26,903,825
11,367,375
7,389,575
7,592,875
7,071,375
9,610,575
11,083,875
9,016,875
8,817,375
6,820,375
11,260,375
9,752,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
36,000,000
Taxes (35%)
Net inc.
153

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-26,903,825
11,367,375
7,389,575
7,592,875
7,071,375
9,610,575
11,083,875
9,016,875
8,817,375
6,820,375
11,260,375
9,752,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,590,141,720
8,412,920
4,435,120
4,638,420
4,116,920
6,656,120
8,129,420
6,062,420
5,862,920
3,865,920
8,305,920
6,797,720
8,412,920
4,435,120
4,638,420
4,116,920
6,656,120
8,129,420
6,062,420
5,862,920
3,865,920
8,305,920
6,797,720

Depreciation
Increase in A/P
1,620,000,000

Increase in A/R
NET CHANGE IN CASH
93,646,830
1,683,788,550
1,735,968,730
1,683,788,550
1,692,201,470
1,696,636,590
1,701,275,010
1,705,391,930
1,712,048,050
1,720,177,470
1,726,239,890
1,732,102,810
1,744,274,650
1,744,274,650
1,683,788,550
1,692,201,470
1,696,636,590
1,701,275,010
1,705,391,930
1,712,048,050
1,720,177,470
1,726,239,890
1,732,102,810
1,735,968,730
1,751,072,370
154

Statement of Income
The Fame Co, Ltd.
2015 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
27,540,000
27,030,000
27,727,000
28,432,500
27,795,000
27,370,000
26,902,500
26,435,000
26,069,500
28,033,000
27,625,000
28,322,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
19,669,220
22,297,420
18,549,120
18,760,920
18,171,420
20,906,120
22,166,920
19,946,920
19,611,420
18,396,420
22,887,420
21,863,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
12,623,675
15,251,875
11,503,575
11,715,375
11,125,875
13,860,575
15,121,375
12,901,375
12,565,875
11,350,875
15,841,875
14,818,175
-19,776,325
15,251,875
11,503,575
11,715,375
11,125,875
13,860,575
15,121,375
12,901,375
12,565,875
11,350,875
15,841,875
14,818,175
-19,776,325
15,251,875
11,503,575
11,715,375
11,125,875
13,860,575
15,121,375
12,901,375
12,565,875
11,350,875
15,841,875
14,818,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
32,400,000
Taxes (30%)
Net inc.
155

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-19,776,325
15,251,875
11,503,575
11,715,375
11,125,875
13,860,575
15,121,375
12,901,375
12,565,875
11,350,875
15,841,875
14,818,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,416,269,220
11,297,420
7,549,120
7,760,920
7,171,420
9,906,120
11,166,920
8,946,920
8,611,420
7,396,420
11,887,420
10,863,720
11,297,420
7,549,120
7,760,920
7,171,420
9,906,120
11,166,920
8,946,920
8,611,420
7,396,420
11,887,420
10,863,720
1,509,302,050
1,520,599,470
1,528,148,590
1,535,909,510
1,543,080,930
1,552,987,050
1,564,153,970
1,573,100,890
1,581,712,310
1,589,108,730
1,600,996,150
1,520,599,470
1,528,148,590
1,535,909,510
1,543,080,930
1,552,987,050
1,564,153,970
1,573,100,890
1,581,712,310
1,589,108,730
1,600,996,150
1,611,859,870

Depreciation
Increase in A/P
1,440,000,000

Increase in A/R
NET CHANGE IN CASH
93,032,830
1,509,302,050

1,509,302,050
156

Statement of Income
The Fame Co, Ltd.
2016 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
30,795,500
30,302,500
30,727,500
32,130,000
31,577,500
31,169,500
30,710,500
30,430,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
EBITDA
22,924,720
25,569,920
21,549,620
22,458,420
21,953,920
24,705,620
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
15,879,175
18,524,375
14,504,075
15,412,875
-192,920,825
18,524,375
14,504,075
-192,920,825
18,524,375
14,504,075
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
Sep
Oct
Nov
Dec
2,980,100
31,093,000
30,566,000
27,285,000
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
25,974,920
23,941,920
-3,477,980
21,456,420
25,828,420
20,826,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
14,908,375
17,660,075
18,929,375
16,896,375
-10,523,525
14,410,875
18,782,875
13,781,175
15,412,875
14,908,375
17,660,075
18,929,375
16,896,375
-10,523,525
14,410,875
18,782,875
13,781,175
15,412,875
14,908,375
17,660,075
18,929,375
16,896,375
-10,523,525
14,410,875
18,782,875
13,781,175
208,800,000
Taxes (30%)
Net inc.
157
The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-192,920,825
18,524,375
14,504,075
15,412,875
14,908,375
17,660,075
18,929,375
16,896,375
-10,523,525
14,410,875
18,782,875
13,781,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,063,124,720
14,569,920
10,549,620
11,458,420
10,953,920
13,705,620
14,974,920
12,941,920
-14,477,980
10,456,420
14,828,420
9,826,720
14,569,920
10,549,620
11,458,420
10,953,920
13,705,620
14,974,920
12,941,920
-14,477,980
10,456,420
14,828,420
9,826,720
1,063,773,550
1,078,343,470
1,088,893,090
1,100,351,510
1,111,305,430
1,125,011,050
1,139,985,970
1,152,927,890
1,138,449,910
1,148,906,330
1,163,734,750
1,078,343,470
1,088,893,090
1,100,351,510
1,111,305,430
1,125,011,050
1,139,985,970
1,152,927,890
1,138,449,910
1,148,906,330
1,163,734,750
1,173,561,470

Depreciation
Increase in A/P
1,260,000,000

Increase in A/R
NET CHANGE IN CASH
648,830
1,063,773,550

1,063,773,550
158

Statement of Income
The Fame Co, Ltd.
2017 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
35,232,500
34,510,000
35,360,000
36,363,000
35,870,000
35,445,000
34,850,000
34,340,000
33,872,500
34,892,500
34,443,700
329,250,500
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
27,361,720
29,777,420
26,182,120
26,691,420
26,246,420
28,981,120
30,114,420
27,851,920
27,414,420
25,255,920
29,706,120
322,792,220
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
20,316,175
22,731,875
19,136,575
19,645,875
19,200,875
21,935,575
23,068,875
20,806,375
20,368,875
18,210,375
22,660,575
315,746,675
-184,883,825
22,731,875
19,136,575
19,645,875
19,200,875
21,935,575
23,068,875
20,806,375
20,368,875
18,210,375
22,660,575
315,746,675
-184,883,825
22,731,875
19,136,575
19,645,875
19,200,875
21,935,575
23,068,875
20,806,375
20,368,875
18,210,375
22,660,575
315,746,675
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
205,200,000
Taxes (30%)
Net inc.
159

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-184,883,825
22,731,875
19,136,575
19,645,875
19,200,875
21,935,575
23,068,875
20,806,375
20,368,875
18,210,375
22,660,575
315,746,675
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
891,161,720
18,777,420
15,182,120
15,691,420
15,246,420
17,981,120
19,114,420
16,851,920
16,414,420
14,255,920
18,706,120
311,792,220
18,777,420
15,182,120
15,691,420
15,246,420
17,981,120
19,114,420
16,851,920
16,414,420
14,255,920
18,706,120
311,792,220
891,737,150
910,514,570
925,696,690
941,388,110
956,634,530
974,615,650
993,730,070
1,010,581,990
1,026,996,410
1,041,252,330
1,059,958,450
910,514,570
925,696,690
941,388,110
956,634,530
974,615,650
993,730,070
1,010,581,990
1,026,996,410
1,041,252,330
1,059,958,450
1,371,750,670
Net income
Depreciation
Increase in A/P
1,080,000,000

Increase in A/R
575,430.00
NET CHANGE IN CASH
891,737,150

891,737,150
160
Balance sheet
Year 2013
January
February
Current asset
cash
22,270,000
total sales
21,377,500
22,270,000
0
Fixed asset
land
tools
machine
equipment
building
furniture
March
April
0
21,768,500
21,377,500
May
0
22,482,500
21,768,500
June
0
21,887,500
22,482,500
July
0
21,275,500
21,887,500
August
0
20,850,500
21,275,500
September
0
20,119,500
20,850,500
October
19,890,000
20,119,500
November
0
21,802,500
19,890,000
December
0
20,995,000
21,802,500
0
21,700,500
20,995,000
21,700,500
0
0
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
400000000
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
614000
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
1250698700
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
73400
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
13000000
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
575430
less:depreciation
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
7045545.389
net fixed asset
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1657915985
1,680,185,985
1,679,293,485
1,679,684,485
1,680,398,485
1,679,803,485
1,679,191,485
1,678,766,485
1,678,035,485
1,677,805,985
1,679,718,485
1,678,910,985
1,679,616,485
Liability equity
account payable
1800000000
retained earning
-119814015.4
1679293485
1679684485
1680398485
1679803485
1679191485
1678766485
1678035485
1677805985
1679718485
1678910985
1679616485
total L/E
1,680,185,985
1,679,293,485
1,679,684,485
1,680,398,485
1,679,803,485
1,679,191,485
1,678,766,485
1,678,035,485
1,677,805,985
1,679,718,485
1,678,910,985
1,679,616,485
total asset
0
161
Year 2014
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
24012500
23145500
23613000
24310000
23740500
23120000
22865000
22550500
22321000
23502500
23043500
23256000
total sales
24012500
23145500
23613000
24310000
23740500
23120000
22865000
22550500
22321000
23502500
23043500
23256000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,681,928,485
1,681,061,485
1,681,528,985
1,682,225,985
1,681,656,485
1,681,035,985
1,680,780,985
1,680,466,485
1,680,236,985
1,681,418,485
1,680,959,485
1,681,171,985
61,928,485
1,681,061,485
1,681,528,985
1,682,225,985
1,681,656,485
1,681,035,985
1,680,780,985
1,680,466,485
1,680,236,985
1,681,418,485
1,680,959,485
1,681,171,985
1,681,928,485
1,681,061,485
1,681,528,985
1,682,225,985
1,681,656,485
1,681,035,985
1,680,780,985
1,680,466,485
1,680,236,985
1,681,418,485
1,680,959,485
1,681,171,985
Liability equity
account payable
retained earning
total L/E
1,620,000,000
162
Year 2015
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
27540000
27030000
27727000
28432500
27795000
27370000
26902500
26435000
26069500
28033000
27625000
28322000
total sales
27540000
27030000
27727000
28432500
27795000
27370000
26902500
26435000
26069500
28033000
27625000
28322000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,685,455,985
1,684,945,985
1,685,642,985
1,686,348,485
1,685,710,985
1,685,285,985
1,684,818,485
1,684,350,985
1,683,985,485
1,685,948,985
1,685,540,985
1,686,237,985
245,455,985
1,684,945,985
1,685,642,985
1,686,348,485
1,685,710,985
1,685,285,985
1,684,818,485
1,684,350,985
1,683,985,485
1,685,948,985
1,685,540,985
1,686,237,985
1,685,455,985
1,684,945,985
1,685,642,985
1,686,348,485
1,685,710,985
1,685,285,985
1,684,818,485
1,684,350,985
1,683,985,485
1,685,948,985
1,685,540,985
1,686,237,985
Liability equity
account payable
retained earning
total L/E
1,440,000,000
163
Year 2016
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
30,795,500
30,302,500
30,727,500
32,130,000
31,577,500
31,169,500
30,710,500
30,430,000
29,801,000
31,093,000
30,566,000
27,285,000
total sales
30,795,500
30,302,500
30,727,500
32,130,000
31,577,500
31,169,500
30,710,500
30,430,000
29,801,000
31,093,000
30,566,000
27,285,000
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,688,711,485
1,688,218,485
1,688,643,485
1,690,045,985
1,689,493,485
1,689,085,485
1,688,626,485
1,688,345,985
1,687,716,985
1,689,008,985
1,688,481,985
1,685,200,985
Liability equity
account payable
1,260,000,000
retained earning
428,711,485
1,688,218,485
1,688,643,485
1,690,045,985
1,689,493,485
1,689,085,485
1,688,626,485
1,688,345,985
1,687,716,985
1,689,008,985
1,688,481,985
1,685,200,985
total L/E
1688711485
1688218485
1688643485
1690045985
1689493485
1689085485
1688626485
1688345985
1687716985
1689008985
1688481985
1685200985
164
Year 2017
January
February
March
April
May
June
July
August
September
October
November
December
Current asset
cash
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
total sales
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
35,232,500
Fixed asset
land
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
400,000,000.00
tools
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
614,000.00
machine
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
1,250,698,700.00
equipment
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
73,400.00
building
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
13,000,000.00
furniture
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
575,430.00
less:depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
net fixed asset
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
1,657,915,985
total asset
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
73,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
1,693,148,485
Liability equity
account payable
retained earning
total L/E
1,620,000,000
165
Interest increase by 5%
Income Statement
Cash flow
166
Interest Increase by 5% Year 2013

Statement of Income
The Fame Co, Ltd.
2013 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
26,200,000
25,150,000
25,610,000
26,450,000
25,750,000
25,030,000
24,530,000
23,670,000
23,400,000
25,650,000
24,700,000
25,530,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
18,329,220
20,417,420
16,432,120
16,778,420
16,126,420
18,566,120
19,794,420
17,181,920
16,941,920
16,013,420
19,962,420
19,071,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,283,675
13,371,875
9,386,575
9,732,875
9,080,875
11,520,575
12,748,875
10,136,375
9,896,375
8,967,875
12,916,875
12,026,175
11,283,675
13,371,875
9,386,575
9,732,875
9,080,875
11,520,575
12,748,875
10,136,375
9,896,375
8,967,875
12,916,875
12,026,175
Taxes (35%)
3,949,286
4,680,156
3,285,301
3,406,506
3,178,306
4,032,201
4,462,106
3,547,731
3,463,731
3,138,756
4,520,906
4,209,161
Net inc.
7,334,388
8,691,718
6,101,273
6,326,368
5,902,568
7,488,373
8,286,768
6,588,643
6,432,643
5,829,118
8,395,968
7,817,013
Sale
Depre&Amort
EBIT
Interest exp
EBT
167

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
7,334,388
8,691,718
6,101,273
6,326,368
5,902,568
7,488,373
8,286,768
6,588,643
6,432,643
5,829,118
8,395,968
7,817,013
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
1,800,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,804,379,934
5,737,264
3,146,819
3,371,914
2,948,114
4,533,919
5,332,314
3,634,189
3,478,189
2,874,664
5,441,514
4,862,559
5,737,264
3,146,819
3,371,914
2,948,114
4,533,919
5,332,314
3,634,189
3,478,189
2,874,664
5,441,514
4,862,559
3,562,925,464
3,568,662,728
3,571,809,547
3,575,181,461
3,578,129,574
3,582,663,493
3,587,995,807
3,591,629,996
3,595,108,185
3,597,982,849
3,603,424,363
3,568,662,728
3,571,809,547
3,575,181,461
3,578,129,574
3,582,663,493
3,587,995,807
3,591,629,996
3,595,108,185
3,597,982,849
3,603,424,363
3,608,286,922

Depreciation
Increase in A/P
Increase in A/R
1,758,545,530
NET CHANGE IN CASH
3,562,925,464

3,562,925,464
168

Statement of Income
The Fame Co, Ltd.
2014 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
28,250,000
27,230,000
27,780,000
28,600,000
27,930,000
27,200,000
26,900,000
26,530,000
26,260,000
27,650,000
27,110,000
27,360,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
20,379,220
22,497,420
18,602,120
18,928,420
18,306,420
20,736,120
22,164,420
20,041,920
19,801,920
18,013,420
22,372,420
20,901,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
13,333,675
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
-24,466,325
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
-24,466,325
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
37,800,000
Taxes (35%)
Net inc.
169

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-24,466,325
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,592,579,220
12,497,420
8,602,120
8,928,420
8,306,420
10,736,120
12,164,420
10,041,920
9,801,920
8,013,420
12,372,420
10,901,720
12,497,420
8,602,120
8,928,420
8,306,420
10,736,120
12,164,420
10,041,920
9,801,920
8,013,420
12,372,420
10,901,720
1,686,226,050
1,698,723,470
1,707,325,590
1,716,254,010
1,724,560,430
1,735,296,550
1,747,460,970
1,757,502,890
1,767,304,810
1,775,318,230
1,787,690,650
1,698,723,470
1,707,325,590
1,716,254,010
1,724,560,430
1,735,296,550
1,747,460,970
1,757,502,890
1,767,304,810
1,775,318,230
1,787,690,650
1,798,592,370

Depreciation
Increase in A/P
1,620,000,000

Increase in A/R
NET CHANGE IN CASH
93,646,830
1,686,226,050

1,686,226,050
170

Statement of Income
The Fame Co, Ltd.
2015 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
32,400,000
31,800,000
32,620,000
33,450,000
32,700,000
32,200,000
31,650,000
31,100,000
30,670,000
32,980,000
32,500,000
33,320,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
24,529,220
27,067,420
23,442,120
23,778,420
23,076,420
25,736,120
26,914,420
24,611,920
24,211,920
23,343,420
27,762,420
26,861,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
17,483,675
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
-16,536,325
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
-16,536,325
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
34,020,000
Taxes (30%)
Net inc.
171

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-16,536,325
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,419,509,220
16,067,420
12,442,120
12,778,420
12,076,420
14,736,120
15,914,420
13,611,920
13,211,920
12,343,420
16,762,420
15,861,720
16,067,420
12,442,120
12,778,420
12,076,420
14,736,120
15,914,420
13,611,920
13,211,920
12,343,420
16,762,420
15,861,720
1,512,542,050
1,528,609,470
1,541,051,590
1,553,830,010
1,565,906,430
1,580,642,550
1,596,556,970
1,610,168,890
1,623,380,810
1,635,724,230
1,652,486,650
1,528,609,470
1,541,051,590
1,553,830,010
1,565,906,430
1,580,642,550
1,596,556,970
1,610,168,890
1,623,380,810
1,635,724,230
1,652,486,650
1,668,348,370

Depreciation
Increase in A/P
1,440,000,000

Increase in A/R
NET CHANGE IN CASH
93,032,830
1,512,542,050

1,512,542,050
172

Statement of Income
The Fame Co, Ltd.
2016 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
36,230,000
35,650,000
36,150,000
37,800,000
37,150,000
36,670,000
36,130,000
35,800,000
35,060,000
36,580,000
35,960,000
32,100,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
28,359,220
30,917,420
26,972,120
28,128,420
27,526,420
30,206,120
31,394,420
29,311,920
28,601,920
26,943,420
31,222,420
25,641,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
21,313,675
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
-197,926,325
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
-197,926,325
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
219,240,000
Taxes (30%)
Net inc.
173

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-197,926,325
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,058,119,220
19,917,420
15,972,120
17,128,420
16,526,420
19,206,120
20,394,420
18,311,920
17,601,920
15,943,420
20,222,420
14,641,720
19,917,420
15,972,120
17,128,420
16,526,420
19,206,120
20,394,420
18,311,920
17,601,920
15,943,420
20,222,420
14,641,720
1,058,768,050
1,078,685,470
1,094,657,590
1,111,786,010
1,128,312,430
1,147,518,550
1,167,912,970
1,186,224,890
1,203,826,810
1,219,770,230
1,239,992,650
1,078,685,470
1,094,657,590
1,111,786,010
1,128,312,430
1,147,518,550
1,167,912,970
1,186,224,890
1,203,826,810
1,219,770,230
1,239,992,650
1,254,634,370

Depreciation
Increase in A/P
1,260,000,000

Increase in A/R
NET CHANGE IN CASH
648,830
1,058,768,050

1,058,768,050
174

Statement of Income
The Fame Co, Ltd.
2017 Year
Feb
Mar
41,450,000
40,600,000
41,600,000
Other exp
7,870,780
4,732,580
EBITDA
33,579,220
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
Apr
May
Jun
Jul
42,780,000
42,200,000
41,700,000
41,000,000
9,177,880
9,671,580
9,623,580
6,463,880
35,867,420
32,422,120
33,108,420
32,576,420
7,045,545
7,045,545
7,045,545
7,045,545
26,533,675
28,821,875
25,376,575
-188,926,325
28,821,875
-188,926,325
28,821,875
Aug
Sep
Oct
Nov
Dec
40,400,000
39,850,000
41,050,000
40,522,000
38,730,000
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
35,236,120
36,264,420
33,911,920
33,391,920
31,413,420
35,784,420
32,271,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
215,460,000
Taxes (30%)
Net inc.
175

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-188,926,325
28,821,875
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
887,119,220
24,867,420
21,422,120
22,108,420
21,576,420
24,236,120
25,264,420
22,911,920
22,391,920
20,413,420
24,784,420
21,271,720
24,867,420
21,422,120
22,108,420
21,576,420
24,236,120
25,264,420
22,911,920
22,391,920
20,413,420
24,784,420
21,271,720
887,694,650
912,562,070
933,984,190
956,092,610
977,669,030
1,001,905,150
1,027,169,570
1,050,081,490
1,072,473,410
1,092,886,830
1,117,671,250
912,562,070
933,984,190
956,092,610
977,669,030
1,001,905,150
1,027,169,570
1,050,081,490
1,072,473,410
1,092,886,830
1,117,671,250
1,138,942,970
Net income
Depreciation
Increase in A/P
1,080,000,000

Increase in A/R
575,430.00
NET CHANGE IN CASH
887,694,650

887,694,650
176

Income Statement
Cash flow
177
Interest inteerest 10% Year 2013
2013 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (35%)
Net inc.
Jan
26,200,000
7,870,780
18,329,220
7,045,545
11,283,675
Feb
25,150,000
4,732,580
20,417,420
7,045,545
13,371,875
Mar
25,610,000
9,177,880
16,432,120
7,045,545
9,386,575
Apr
26,450,000
9,671,580
16,778,420
7,045,545
9,732,875
11,283,675
3,949,286
7,334,388
13,371,875
4,680,156
8,691,718
9,386,575
3,285,301
6,101,273
9,732,875
3,406,506
6,326,368
Statement of Income
The Fame Co, Ltd.
May
Jun
25,750,000
25,030,000
9,623,580
6,463,880
16,126,420
18,566,120
7,045,545
7,045,545
9,080,875
11,520,575
9,080,875
3,178,306
5,902,568
11,520,575
4,032,201
7,488,373
Jul
24,530,000
4,735,580
19,794,420
7,045,545
12,748,875
Aug
23,670,000
6,488,080
17,181,920
7,045,545
10,136,375
Sep
23,400,000
6,458,080
16,941,920
7,045,545
9,896,375
Oct
25,650,000
9,636,580
16,013,420
7,045,545
8,967,875
Nov
24,700,000
4,737,580
19,962,420
7,045,545
12,916,875
Dec
25,530,000
6,458,280
19,071,720
7,045,545
12,026,175
12,748,875
4,462,106
8,286,768
10,136,375
3,547,731
6,588,643
9,896,375
3,463,731
6,432,643
8,967,875
3,138,756
5,829,118
12,916,875
4,520,906
8,395,968
12,026,175
4,209,161
7,817,013
178

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
7,334,388
8,691,718
6,101,273
6,326,368
5,902,568
7,488,373
7,045,545
1,800,000,000
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
10,000,000
1,804,379,934
10,000,000
5,737,264
10,000,000
3,146,819
10,000,000
3,371,914
5,737,264
3,562,925,464
3,568,662,728
3,146,819
3,568,662,728
3,571,809,547
3,371,914
3,571,809,547
3,575,181,461
Jul
Aug
Sep
Oct
Nov
Dec
8,286,768
6,588,643
6,432,643
5,829,118
8,395,968
7,817,013
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
10,000,000
2,948,114
10,000,000
4,533,919
10,000,000
5,332,314
10,000,000
3,634,189
10,000,000
3,478,189
10,000,000
2,874,664
10,000,000
5,441,514
10,000,000
4,862,559
2,948,114
3,575,181,461
3,578,129,574
4,533,919
3,578,129,574
3,582,663,493
5,332,314
3,582,663,493
3,587,995,807
3,634,189
3,587,995,807
3,591,629,996
3,478,189
3,591,629,996
3,595,108,185
2,874,664
3,595,108,185
3,597,982,849
5,441,514
3,597,982,849
3,603,424,363
4,862,559
3,603,424,363
3,608,286,922
1,758,545,530
3,562,925,464
3,562,925,464
179
Interest interest 10% Year 2014
2014 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (35%)
Net inc.
Jan
28,250,000
7,870,780
20,379,220
7,045,545
13,333,675
39,600,000
-26,266,325
Feb
27,230,000
4,732,580
22,497,420
7,045,545
15,451,875
Mar
27,780,000
9,177,880
18,602,120
7,045,545
11,556,575
Apr
28,600,000
9,671,580
18,928,420
7,045,545
11,882,875
Statement of Income
The Fame Co, Ltd.
May
Jun
Jul
27,930,000
27,200,000
26,900,000
9,623,580
6,463,880
4,735,580
18,306,420
20,736,120
22,164,420
7,045,545
7,045,545
7,045,545
11,260,875
13,690,575
15,118,875
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
-26,266,325
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
Aug
26,530,000
6,488,080
20,041,920
7,045,545
12,996,375
Sep
26,260,000
6,458,080
19,801,920
7,045,545
12,756,375
Oct
27,650,000
9,636,580
18,013,420
7,045,545
10,967,875
Nov
27,110,000
4,737,580
22,372,420
7,045,545
15,326,875
Dec
27,360,000
6,458,280
20,901,720
7,045,545
13,856,175
180

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-26,266,325
15,451,875
11,556,575
11,882,875
11,260,875
13,690,575
15,118,875
12,996,375
12,756,375
10,967,875
15,326,875
13,856,175
7,045,545
1,620,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
1,590,779,220
10,000,000
12,497,420
10,000,000
8,602,120
10,000,000
8,928,420
10,000,000
8,306,420
10,000,000
10,736,120
10,000,000
12,164,420
10,000,000
10,041,920
10,000,000
9,801,920
10,000,000
8,013,420
10,000,000
12,372,420
10,000,000
10,901,720
12,497,420
1,684,426,050
1,696,923,470
8,602,120
1,696,923,470
1,705,525,590
8,928,420
1,705,525,590
1,714,454,010
8,306,420
1,714,454,010
1,722,760,430
10,736,120
1,722,760,430
1,733,496,550
12,164,420
1,733,496,550
1,745,660,970
10,041,920
1,745,660,970
1,755,702,890
9,801,920
1,755,702,890
1,765,504,810
8,013,420
1,765,504,810
1,773,518,230
12,372,420
1,773,518,230
1,785,890,650
10,901,720
1,785,890,650
1,796,792,370
93,646,830
1,684,426,050
1,684,426,050
181
Interest interest 10% Year 2015
2015 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
32,400,000
7,870,780
24,529,220
7,045,545
17,483,675
35,640,000
-18,156,325
Feb
31,800,000
4,732,580
27,067,420
7,045,545
20,021,875
Mar
32,620,000
9,177,880
23,442,120
7,045,545
16,396,575
Apr
33,450,000
9,671,580
23,778,420
7,045,545
16,732,875
Statement of Income
The Fame Co, Ltd.
May
Jun
Jul
32,700,000
32,200,000
31,650,000
9,623,580
6,463,880
4,735,580
23,076,420
25,736,120
26,914,420
7,045,545
7,045,545
7,045,545
16,030,875
18,690,575
19,868,875
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
-18,156,325
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
Aug
31,100,000
6,488,080
24,611,920
7,045,545
17,566,375
Sep
30,670,000
6,458,080
24,211,920
7,045,545
17,166,375
Oct
32,980,000
9,636,580
23,343,420
7,045,545
16,297,875
Nov
32,500,000
4,737,580
27,762,420
7,045,545
20,716,875
Dec
33,320,000
6,458,280
26,861,720
7,045,545
19,816,175
182

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-18,156,325
20,021,875
16,396,575
16,732,875
16,030,875
18,690,575
19,868,875
17,566,375
17,166,375
16,297,875
20,716,875
19,816,175
7,045,545
1,440,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
1,417,889,220
11,000,000
16,067,420
11,000,000
12,442,120
11,000,000
12,778,420
11,000,000
12,076,420
11,000,000
14,736,120
11,000,000
15,914,420
11,000,000
13,611,920
11,000,000
13,211,920
11,000,000
12,343,420
11,000,000
16,762,420
11,000,000
15,861,720
16,067,420
1,510,922,050
1,526,989,470
12,442,120
1,526,989,470
1,539,431,590
12,778,420
1,539,431,590
1,552,210,010
12,076,420
1,552,210,010
1,564,286,430
14,736,120
1,564,286,430
1,579,022,550
15,914,420
1,579,022,550
1,594,936,970
13,611,920
1,594,936,970
1,608,548,890
13,211,920
1,608,548,890
1,621,760,810
12,343,420
1,621,760,810
1,634,104,230
16,762,420
1,634,104,230
1,650,866,650
15,861,720
1,650,866,650
1,666,728,370
93,032,830
1,510,922,050
1,510,922,050
183
Interest increase 10% Year 2016
2016 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
36,230,000
7,870,780
28,359,220
7,045,545
21,313,675
229,680,000
-208,366,325
Feb
35,650,000
4,732,580
30,917,420
7,045,545
23,871,875
Mar
36,150,000
9,177,880
26,972,120
7,045,545
19,926,575
Apr
37,800,000
9,671,580
28,128,420
7,045,545
21,082,875
Statement of Income
The Fame Co, Ltd.
May
Jun
37,150,000
36,670,000
9,623,580
6,463,880
27,526,420
30,206,120
7,045,545
7,045,545
20,480,875
23,160,575
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
-208,366,325
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
Jul
36,130,000
4,735,580
31,394,420
7,045,545
24,348,875
Aug
35,800,000
6,488,080
29,311,920
7,045,545
22,266,375
Sep
35,060,000
6,458,080
28,601,920
7,045,545
21,556,375
Oct
36,580,000
9,636,580
26,943,420
7,045,545
19,897,875
Nov
35,960,000
4,737,580
31,222,420
7,045,545
24,176,875
Dec
32,100,000
6,458,280
25,641,720
7,045,545
18,596,175
184

The Fame Co, Ltd.
Period
Net income
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-208,366,325
23,871,875
19,926,575
21,082,875
20,480,875
23,160,575
24,348,875
22,266,375
21,556,375
19,897,875
24,176,875
18,596,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
19,917,420
11,000,000
15,972,120
11,000,000
17,128,420
11,000,000
16,526,420
11,000,000
19,206,120
11,000,000
20,394,420
11,000,000
18,311,920
11,000,000
17,601,920
11,000,000
15,943,420
11,000,000
20,222,420
11,000,000
14,641,720

Depreciation
Increase in A/P
Increase in A/R
1,260,000,000
11,000,000
1,047,679,220
648,830
NET CHANGE IN CASH

1,048,328,050
1,048,328,050
19,917,420
15,972,120
17,128,420
16,526,420
19,206,120
20,394,420
18,311,920
17,601,920
15,943,420
20,222,420
14,641,720
1,048,328,050
1,068,245,470
1,084,217,590
1,101,346,010
1,117,872,430
1,137,078,550
1,157,472,970
1,175,784,890
1,193,386,810
1,209,330,230
1,229,552,650
1,068,245,470
1,084,217,590
1,101,346,010
1,117,872,430
1,137,078,550
1,157,472,970
1,175,784,890
1,193,386,810
1,209,330,230
1,229,552,650
1,244,194,370
185
Interest increase 10% Year 2017
2017 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
41,450,000
7,870,780
33,579,220
7,045,545
26,533,675
225,720,000
-199,186,325
Feb
40,600,000
4,732,580
35,867,420
7,045,545
28,821,875
Mar
41,600,000
9,177,880
32,422,120
7,045,545
25,376,575
Apr
42,780,000
9,671,580
33,108,420
7,045,545
26,062,875
Statement of Income
The Fame Co, Ltd.
May
Jun
42,200,000
41,700,000
9,623,580
6,463,880
32,576,420
35,236,120
7,045,545
7,045,545
25,530,875
28,190,575
28,821,875
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
-199,186,325
28,821,875
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
Jul
41,000,000
4,735,580
36,264,420
7,045,545
29,218,875
Aug
40,400,000
6,488,080
33,911,920
7,045,545
26,866,375
Sep
39,850,000
6,458,080
33,391,920
7,045,545
26,346,375
Oct
41,050,000
9,636,580
31,413,420
7,045,545
24,367,875
Nov
40,522,000
4,737,580
35,784,420
7,045,545
28,738,875
Dec
38,730,000
6,458,280
32,271,720
7,045,545
25,226,175
186

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-199,186,325
28,821,875
25,376,575
26,062,875
25,530,875
28,190,575
29,218,875
26,866,375
26,346,375
24,367,875
28,738,875
25,226,175
7,045,545
1,080,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
876,859,220
11,000,000
24,867,420
11,000,000
21,422,120
11,000,000
22,108,420
11,000,000
21,576,420
11,000,000
24,236,120
11,000,000
25,264,420
11,000,000
22,911,920
11,000,000
22,391,920
11,000,000
20,413,420
11,000,000
24,784,420
11,000,000
21,271,720
24,867,420
877,434,650
902,302,070
21,422,120
902,302,070
923,724,190
22,108,420
923,724,190
945,832,610
21,576,420
945,832,610
967,409,030
24,236,120
967,409,030
991,645,150
25,264,420
991,645,150
1,016,909,570
22,911,920
1,016,909,570
1,039,821,490
22,391,920
1,039,821,490
1,062,213,410
20,413,420
1,062,213,410
1,082,626,830
24,784,420
1,082,626,830
1,107,411,250
21,271,720
1,107,411,250
1,128,682,970
575,430.00
877,434,650
877,434,650
187

Income Statement
Cash flow
188

Statement of Income
The Fame Co, Ltd.
2013 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
22,270,000
21,377,500
21,768,500
22,482,500
21,887,500
21,275,500
20,850,500
20,119,500
19,890,000
21,802,500
20,995,000
21,700,500
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
14,399,220
16,644,920
12,590,620
12,810,920
12,263,920
14,811,620
16,114,920
13,631,420
13,431,920
12,165,920
16,257,420
15,242,220
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,353,675
9,599,375
5,545,075
5,765,375
5,218,375
7,766,075
9,069,375
6,585,875
6,386,375
5,120,375
9,211,875
8,196,675
EBT
7,353,675
9,599,375
5,545,075
5,765,375
5,218,375
7,766,075
9,069,375
6,585,875
6,386,375
5,120,375
9,211,875
8,196,675
Taxes (35%)
2,573,786
3,359,781
1,940,776
2,017,881
1,826,431
2,718,126
3,174,281
2,305,056
2,235,231
1,792,131
3,224,156
2,868,836
Net inc.
4,779,888
6,239,593
3,604,298
3,747,493
3,391,943
5,047,948
5,895,093
4,280,818
4,151,143
3,328,243
5,987,718
5,327,838
Sale
Depre&Amort
EBIT
Interest exp
189

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
4,779,888
6,239,593
3,604,298
3,747,493
3,391,943
5,047,948
5,895,093
4,280,818
4,151,143
3,328,243
5,987,718
5,327,838
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
1,800,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,801,825,434
3,285,139
649,844
793,039
437,489
2,093,494
2,940,639
1,326,364
1,196,689
373,789
3,033,264
2,373,384
3,285,139
649,844
793,039
437,489
2,093,494
2,940,639
1,326,364
1,196,689
373,789
3,033,264
2,373,384
3,560,370,964
3,563,656,103
3,564,305,947
3,565,098,986
3,565,536,474
3,567,629,968
3,570,570,607
3,571,896,971
3,573,093,660
3,573,467,449
3,576,500,713
3,563,656,103
3,564,305,947
3,565,098,986
3,565,536,474
3,567,629,968
3,570,570,607
3,571,896,971
3,573,093,660
3,573,467,449
3,576,500,713
3,578,874,097
Net income
Depreciation
Increase in A/P
Increase in A/R
1,758,545,530
NET CHANGE IN CASH
3,560,370,964

3,560,370,964
190

Statement of Income
The Fame Co, Ltd.
2014 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
24,012,500
23,145,500
23,613,000
24,310,000
23,740,500
23,120,000
22,865,000
22,550,500
########
23,502,500
23,043,500
23,256,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
16,141,720
18,412,920
14,435,120
14,638,420
14,116,920
16,656,120
18,129,420
16,062,420
########
13,865,920
18,305,920
16,797,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
9,096,175
11,367,375
7,389,575
7,592,875
7,071,375
9,610,575
11,083,875
9,016,875
8,817,375
6,820,375
11,260,375
9,752,175
-26,903,825
11,367,375
7,389,575
7,592,875
7,071,375
9,610,575
11,083,875
9,016,875
8,817,375
6,820,375
11,260,375
9,752,175
-26,903,825
11,367,375
7,389,575
7,592,875
7,071,375
9,610,575
11,083,875
9,016,875
8,817,375
6,820,375
11,260,375
9,752,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
36,000,000
Taxes (35%)
Net inc.
191

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-26,903,825
11,367,375
7,389,575
7,592,875
7,071,375
9,610,575
11,083,875
9,016,875
8,817,375
6,820,375
11,260,375
9,752,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,590,141,720
8,412,920
4,435,120
4,638,420
4,116,920
6,656,120
8,129,420
6,062,420
5,862,920
3,865,920
8,305,920
6,797,720
8,412,920
4,435,120
4,638,420
4,116,920
6,656,120
8,129,420
6,062,420
5,862,920
3,865,920
8,305,920
6,797,720
1,683,788,550
1,692,201,470
1,696,636,590
1,701,275,010
1,705,391,930
1,712,048,050
1,720,177,470
1,726,239,890
1,732,102,810
###########
1,744,274,650
1,692,201,470
1,696,636,590
1,701,275,010
1,705,391,930
1,712,048,050
1,720,177,470
1,726,239,890
1,732,102,810
1,735,968,730
###########
1,751,072,370

Depreciation
Increase in A/P
1,620,000,000

Increase in A/R
NET CHANGE IN CASH
93,646,830
1,683,788,550

1,683,788,550
192

Statement of Income
The Fame Co, Ltd.
2015 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
27,540,000
27,030,000
27,727,000
28,432,500
27,795,000
27,370,000
26,902,500
26,435,000
26,069,500
28,033,000
27,625,000
28,322,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
19,669,220
22,297,420
18,549,120
18,760,920
18,171,420
20,906,120
22,166,920
19,946,920
19,611,420
18,396,420
22,887,420
21,863,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
12,623,675
15,251,875
11,503,575
11,715,375
11,125,875
13,860,575
15,121,375
12,901,375
12,565,875
11,350,875
15,841,875
14,818,175
-19,776,325
15,251,875
11,503,575
11,715,375
11,125,875
13,860,575
15,121,375
12,901,375
12,565,875
11,350,875
15,841,875
14,818,175
-19,776,325
15,251,875
11,503,575
11,715,375
11,125,875
13,860,575
15,121,375
12,901,375
12,565,875
11,350,875
15,841,875
14,818,175
Sale
Depre&Amort
EBIT
Interest exp
EBT
32,400,000
Taxes (30%)
Net inc.
193

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-19,776,325
15,251,875
11,503,575
11,715,375
11,125,875
13,860,575
15,121,375
12,901,375
12,565,875
11,350,875
15,841,875
14,818,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,416,269,220
11,297,420
7,549,120
7,760,920
7,171,420
9,906,120
11,166,920
8,946,920
8,611,420
7,396,420
11,887,420
10,863,720
11,297,420
7,549,120
7,760,920
7,171,420
9,906,120
11,166,920
8,946,920
8,611,420
7,396,420
11,887,420
10,863,720
1,509,302,050
1,520,599,470
1,528,148,590
1,535,909,510
1,543,080,930
1,552,987,050
1,564,153,970
1,573,100,890
1,581,712,310
1,589,108,730
1,600,996,150
1,520,599,470
1,528,148,590
1,535,909,510
1,543,080,930
1,552,987,050
1,564,153,970
1,573,100,890
1,581,712,310
1,589,108,730
1,600,996,150
1,611,859,870

Depreciation
Increase in A/P
1,440,000,000

Increase in A/R
NET CHANGE IN CASH
93,032,830
1,509,302,050

1,509,302,050
194

Statement of Income
The Fame Co, Ltd.
2016 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
30,795,500
30,302,500
30,727,500
32,130,000
31,577,500
31,169,500
30,710,500
30,430,000
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
EBITDA
22,924,720
25,569,920
21,549,620
22,458,420
21,953,920
24,705,620
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
15,879,175
18,524,375
14,504,075
15,412,875
-192,920,825
18,524,375
14,504,075
-192,920,825
18,524,375
14,504,075
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
Sep
Oct
Nov
Dec
2,980,100
31,093,000
30,566,000
27,285,000
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
25,974,920
23,941,920
-3,477,980
21,456,420
25,828,420
20,826,720
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
14,908,375
17,660,075
18,929,375
16,896,375
-10,523,525
14,410,875
18,782,875
13,781,175
15,412,875
14,908,375
17,660,075
18,929,375
16,896,375
-10,523,525
14,410,875
18,782,875
13,781,175
15,412,875
14,908,375
17,660,075
18,929,375
16,896,375
-10,523,525
14,410,875
18,782,875
13,781,175
208,800,000
Taxes (30%)
Net inc.
195

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-192,920,825
18,524,375
14,504,075
15,412,875
14,908,375
17,660,075
18,929,375
16,896,375
-10,523,525
14,410,875
18,782,875
13,781,175
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,063,124,720
14,569,920
10,549,620
11,458,420
10,953,920
13,705,620
14,974,920
12,941,920
-14,477,980
10,456,420
14,828,420
9,826,720
14,569,920
10,549,620
11,458,420
10,953,920
13,705,620
14,974,920
12,941,920
-14,477,980
10,456,420
14,828,420
9,826,720
1,063,773,550
1,078,343,470
1,088,893,090
1,100,351,510
1,111,305,430
1,125,011,050
1,139,985,970
1,152,927,890
1,138,449,910
1,148,906,330
1,163,734,750
1,078,343,470
1,088,893,090
1,100,351,510
1,111,305,430
1,125,011,050
1,139,985,970
1,152,927,890
1,138,449,910
1,148,906,330
1,163,734,750
1,173,561,470

Depreciation
Increase in A/P
1,260,000,000

Increase in A/R
NET CHANGE IN CASH
648,830
1,063,773,550

1,063,773,550
196

Statement of Income
The Fame Co, Ltd.
2017 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
35,232,500
34,510,000
35,360,000
36,363,000
35,870,000
35,445,000
34,850,000
34,340,000
33,872,500
34,892,500
34,443,700
329,250,500
Other exp
7,870,780
4,732,580
9,177,880
9,671,580
9,623,580
6,463,880
4,735,580
6,488,080
6,458,080
9,636,580
4,737,580
6,458,280
EBITDA
27,361,720
29,777,420
26,182,120
26,691,420
26,246,420
28,981,120
30,114,420
27,851,920
27,414,420
25,255,920
29,706,120
322,792,220
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
20,316,175
22,731,875
19,136,575
19,645,875
19,200,875
21,935,575
23,068,875
20,806,375
20,368,875
18,210,375
22,660,575
315,746,675
-184,883,825
22,731,875
19,136,575
19,645,875
19,200,875
21,935,575
23,068,875
20,806,375
20,368,875
18,210,375
22,660,575
315,746,675
-184,883,825
22,731,875
19,136,575
19,645,875
19,200,875
21,935,575
23,068,875
20,806,375
20,368,875
18,210,375
22,660,575
315,746,675
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
205,200,000
Taxes (30%)
Net inc.
197

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-184,883,825
22,731,875
19,136,575
19,645,875
19,200,875
21,935,575
23,068,875
20,806,375
20,368,875
18,210,375
22,660,575
315,746,675
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
891,161,720
18,777,420
15,182,120
15,691,420
15,246,420
17,981,120
19,114,420
16,851,920
16,414,420
14,255,920
18,706,120
311,792,220
18,777,420
15,182,120
15,691,420
15,246,420
17,981,120
19,114,420
16,851,920
16,414,420
14,255,920
18,706,120
311,792,220
891,737,150
910,514,570
925,696,690
941,388,110
956,634,530
974,615,650
993,730,070
1,010,581,990
1,026,996,410
1,041,252,330
1,059,958,450
910,514,570
925,696,690
941,388,110
956,634,530
974,615,650
993,730,070
1,010,581,990
1,026,996,410
1,041,252,330
1,059,958,450
1,371,750,670
Net income
Depreciation
Increase in A/P
1,080,000,000

Increase in A/R
575,430.00
NET CHANGE IN CASH
891,737,150

891,737,150
198
Expense increase by 5%
Income Statement
Cash flow
199
Expense increase by 5% Year 2013

Statement of Income
The Fame Co, Ltd.
2013 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
26,200,000
25,150,000
25,610,000
26,450,000
25,750,000
25,030,000
24,530,000
23,670,000
23,400,000
25,650,000
24,700,000
25,530,000
Other exp
8,264,319
4,969,209
9,636,774
10,155,159
10,104,759
6,787,074
4,972,359
6,812,484
6,780,984
10,118,409
4,974,459
6,781,194
EBITDA
17,935,681
20,180,791
15,973,226
16,294,841
15,645,241
18,242,926
19,557,641
16,857,516
16,619,016
15,531,591
19,725,541
18,748,806
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,890,136
13,135,246
8,927,681
9,249,296
8,599,696
11,197,381
12,512,096
9,811,971
9,573,471
8,486,046
12,679,996
11,703,261
10,890,136
13,135,246
8,927,681
9,249,296
8,599,696
11,197,381
12,512,096
9,811,971
9,573,471
8,486,046
12,679,996
11,703,261
Taxes (35%)
3,811,547
4,597,336
3,124,688
3,237,253
3,009,893
3,919,083
4,379,233
3,434,190
3,350,715
2,970,116
4,437,998
4,096,141
Net inc.
7,078,588
8,537,910
5,802,992
6,012,042
5,589,802
7,278,297
8,132,862
6,377,781
6,222,756
5,515,930
8,241,997
7,607,119
Sale
Depre&Amort
EBIT
Interest exp
EBT
200

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
7,078,588
8,537,910
5,802,992
6,012,042
5,589,802
7,278,297
8,132,862
6,377,781
6,222,756
5,515,930
8,241,997
7,607,119
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
1,800,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,804,124,134
5,583,455
2,848,538
3,057,588
2,635,348
4,323,843
5,178,408
3,423,326
3,268,301
2,561,475
5,287,543
4,652,665
5,583,455
2,848,538
3,057,588
2,635,348
4,323,843
5,178,408
3,423,326
3,268,301
2,561,475
5,287,543
4,652,665
3,562,669,664
3,568,253,119
3,571,101,656
3,574,159,244
3,576,794,591
3,581,118,434
3,586,296,842
3,589,720,168
3,592,988,469
3,595,549,944
3,600,837,487
3,568,253,119
3,571,101,656
3,574,159,244
3,576,794,591
3,581,118,434
3,586,296,842
3,589,720,168
3,592,988,469
3,595,549,944
3,600,837,487
3,605,490,152

Depreciation
Increase in A/P
Increase in A/R
1,758,545,530
NET CHANGE IN CASH
3,562,669,664

3,562,669,664
201

Statement of Income
The Fame Co, Ltd.
2014 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
28,250,000
27,230,000
27,780,000
28,600,000
27,930,000
27,200,000
26,900,000
26,530,000
26,260,000
27,650,000
27,110,000
27,360,000
Other exp
8,264,319
4,969,209
9,636,774
10,155,159
10,104,759
6,787,074
4,972,359
6,812,484
6,780,984
10,118,409
4,974,459
6,781,194
EBITDA
19,985,681
22,260,791
18,143,226
18,444,841
17,825,241
20,412,926
21,927,641
19,717,516
19,479,016
17,531,591
22,135,541
20,578,806
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
12,940,136
15,215,246
11,097,681
11,399,296
10,779,696
13,367,381
14,882,096
12,671,971
12,433,471
10,486,046
15,089,996
13,533,261
-23,059,864
15,215,246
11,097,681
11,399,296
10,779,696
13,367,381
14,882,096
12,671,971
12,433,471
10,486,046
15,089,996
13,533,261
-23,059,864
15,215,246
11,097,681
11,399,296
10,779,696
13,367,381
14,882,096
12,671,971
12,433,471
10,486,046
15,089,996
13,533,261
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
36,000,000
Taxes (35%)
Net inc.
202

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-23,059,864
15,215,246
11,097,681
11,399,296
10,779,696
13,367,381
14,882,096
12,671,971
12,433,471
10,486,046
15,089,996
13,533,261
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,593,985,681
12,260,791
8,143,226
8,444,841
7,825,241
10,412,926
11,927,641
9,717,516
9,479,016
7,531,591
12,135,541
10,578,806
12,260,791
8,143,226
8,444,841
7,825,241
10,412,926
11,927,641
9,717,516
9,479,016
7,531,591
12,135,541
10,578,806
1,687,632,511
1,699,893,302
1,708,036,528
1,716,481,369
1,724,306,610
1,734,719,536
1,746,647,177
1,756,364,693
1,765,843,709
1,773,375,300
1,785,510,841
1,699,893,302
1,708,036,528
1,716,481,369
1,724,306,610
1,734,719,536
1,746,647,177
1,756,364,693
1,765,843,709
1,773,375,300
1,785,510,841
1,796,089,647

Depreciation
Increase in A/P
1,620,000,000

Increase in A/R
NET CHANGE IN CASH
93,646,830
1,687,632,511

1,687,632,511
203

Statement of Income
The Fame Co, Ltd.
2015 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
32,400,000
31,800,000
32,620,000
33,450,000
32,700,000
32,200,000
31,650,000
31,100,000
30,670,000
32,980,000
32,500,000
33,320,000
Other exp
8,264,319
4,969,209
9,636,774
10,155,159
10,104,759
6,787,074
4,972,359
6,812,484
6,780,984
10,118,409
4,974,459
6,781,194
EBITDA
24,135,681
26,830,791
22,983,226
23,294,841
22,595,241
25,412,926
26,677,641
24,287,516
23,889,016
22,861,591
27,525,541
26,538,806
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
17,090,136
19,785,246
15,937,681
16,249,296
15,549,696
18,367,381
19,632,096
17,241,971
16,843,471
15,816,046
20,479,996
19,493,261
-15,309,864
19,785,246
15,937,681
16,249,296
15,549,696
18,367,381
19,632,096
17,241,971
16,843,471
15,816,046
20,479,996
19,493,261
-15,309,864
19,785,246
15,937,681
16,249,296
15,549,696
18,367,381
19,632,096
17,241,971
16,843,471
15,816,046
20,479,996
19,493,261
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
32,400,000
Taxes (30%)
Net inc.
204

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-15,309,864
19,785,246
15,937,681
16,249,296
15,549,696
18,367,381
19,632,096
17,241,971
16,843,471
15,816,046
20,479,996
19,493,261
Depreciation
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
Increase in A/P
1,440,000,000
Net income

Increase in A/R
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,420,735,681
15,830,791
11,983,226
12,294,841
11,595,241
14,412,926
15,677,641
13,287,516
12,889,016
11,861,591
16,525,541
15,538,806
15,830,791
11,983,226
12,294,841
11,595,241
14,412,926
15,677,641
13,287,516
12,889,016
11,861,591
16,525,541
15,538,806
1,513,768,511
1,529,599,302
1,541,582,528
1,553,877,369
1,565,472,610
1,579,885,536
1,595,563,177
1,608,850,693
1,621,739,709
1,633,601,300
1,650,126,841
1,529,599,302
1,541,582,528
1,553,877,369
1,565,472,610
1,579,885,536
1,595,563,177
1,608,850,693
1,621,739,709
1,633,601,300
1,650,126,841
1,665,665,647
93,032,830
NET CHANGE IN CASH
1,513,768,511

1,513,768,511
205

Statement of Income
The Fame Co, Ltd.
2016 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
36,230,000
35,650,000
36,150,000
37,800,000
37,150,000
36,670,000
36,130,000
35,800,000
35,060,000
36,580,000
35,960,000
32,100,000
Other exp
8,264,319
4,969,209
9,636,774
10,155,159
10,104,759
6,787,074
4,972,359
6,812,484
6,780,984
10,118,409
4,974,459
6,781,194
EBITDA
27,965,681
30,680,791
26,513,226
27,644,841
27,045,241
29,882,926
31,157,641
28,987,516
28,279,016
26,461,591
30,985,541
25,318,806
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
20,920,136
23,635,246
19,467,681
20,599,296
19,999,696
22,837,381
24,112,096
21,941,971
21,233,471
19,416,046
23,939,996
18,273,261
-187,879,864
23,635,246
19,467,681
20,599,296
19,999,696
22,837,381
24,112,096
21,941,971
21,233,471
19,416,046
23,939,996
18,273,261
-187,879,864
23,635,246
19,467,681
20,599,296
19,999,696
22,837,381
24,112,096
21,941,971
21,233,471
19,416,046
23,939,996
18,273,261
Sale
Depre&Amort
EBIT
Interest exp
EBT
208,800,000
Taxes (30%)
Net inc.
206

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-187,879,864
23,635,246
19,467,681
20,599,296
19,999,696
22,837,381
24,112,096
21,941,971
21,233,471
19,416,046
23,939,996
18,273,261
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,068,165,681
19,680,791
15,513,226
16,644,841
16,045,241
18,882,926
20,157,641
17,987,516
17,279,016
15,461,591
19,985,541
14,318,806
19,680,791
15,513,226
16,644,841
16,045,241
18,882,926
20,157,641
17,987,516
17,279,016
15,461,591
19,985,541
14,318,806
1,068,814,511
1,088,495,302
1,104,008,528
1,120,653,369
1,136,698,610
1,155,581,536
1,175,739,177
1,193,726,693
1,211,005,709
1,226,467,300
1,246,452,841
1,088,495,302
1,104,008,528
1,120,653,369
1,136,698,610
1,155,581,536
1,175,739,177
1,193,726,693
1,211,005,709
1,226,467,300
1,246,452,841
1,260,771,647

Depreciation
Increase in A/P
1,260,000,000

Increase in A/R
NET CHANGE IN CASH
648,830
1,068,814,511

1,068,814,511
207

Statement of Income
The Fame Co, Ltd.
2017 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
41,450,000
40,600,000
41,600,000
42,780,000
42,200,000
41,700,000
41,000,000
40,400,000
39,850,000
41,050,000
40,522,000
38,730,000
Other exp
8,264,319
4,969,209
9,636,774
10,155,159
10,104,759
6,787,074
4,972,359
6,812,484
6,780,984
10,118,409
4,974,459
6,781,194
EBITDA
33,185,681
35,630,791
31,963,226
32,624,841
32,095,241
34,912,926
36,027,641
33,587,516
33,069,016
30,931,591
35,547,541
31,948,806
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
26,140,136
28,585,246
24,917,681
25,579,296
25,049,696
27,867,381
28,982,096
26,541,971
26,023,471
23,886,046
28,501,996
24,903,261
-179,059,864
28,585,246
24,917,681
25,579,296
25,049,696
27,867,381
28,982,096
26,541,971
26,023,471
23,886,046
28,501,996
24,903,261
-179,059,864
28,585,246
24,917,681
25,579,296
25,049,696
27,867,381
28,982,096
26,541,971
26,023,471
23,886,046
28,501,996
24,903,261
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
205,200,000
Taxes (30%)
Net inc.
208

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-179,059,864
28,585,246
24,917,681
25,579,296
25,049,696
27,867,381
28,982,096
26,541,971
26,023,471
23,886,046
28,501,996
24,903,261
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
896,985,681
24,630,791
20,963,226
21,624,841
21,095,241
23,912,926
25,027,641
22,587,516
22,069,016
19,931,591
24,547,541
20,948,806
24,630,791
20,963,226
21,624,841
21,095,241
23,912,926
25,027,641
22,587,516
22,069,016
19,931,591
24,547,541
20,948,806
897,561,111
922,191,902
943,155,128
964,779,969
985,875,210
1,009,788,136
1,034,815,777
1,057,403,293
1,079,472,309
1,099,403,900
1,123,951,441
922,191,902
943,155,128
964,779,969
985,875,210
1,009,788,136
1,034,815,777
1,057,403,293
1,079,472,309
1,099,403,900
1,123,951,441
1,144,900,247
Net income
Depreciation
Increase in A/P
1,080,000,000

Increase in A/R
NET CHANGE IN CASH
575,430.00
897,561,111

897,561,111
209

Income Statement
Cash flow
210
Expense increase 10% Year 2013
2013 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (35%)
Net inc.
Jan
26,200,000
8,657,858
17,542,142
7,045,545
10,496,597
Feb
25,150,000
5,205,838
19,944,162
7,045,545
12,898,617
Mar
25,610,000
10,095,668
15,514,332
7,045,545
8,468,787
Apr
26,450,000
10,638,738
15,811,262
7,045,545
8,765,717
10,496,597
3,673,809
6,822,788
12,898,617
4,514,516
8,384,101
8,468,787
2,964,075
5,504,711
8,765,717
3,068,001
5,697,716
Statement of Income
The Fame Co, Ltd.
May
Jun
25,750,000
25,030,000
10,585,938
7,110,268
15,164,062
17,919,732
7,045,545
7,045,545
8,118,517
10,874,187
8,118,517
2,841,481
5,277,036
10,874,187
3,805,965
7,068,221
Jul
24,530,000
5,209,138
19,320,862
7,045,545
12,275,317
Aug
23,670,000
6,488,080
17,181,920
7,045,545
10,136,375
Sep
23,400,000
7,103,888
16,296,112
7,045,545
9,250,567
Oct
25,650,000
10,600,238
15,049,762
7,045,545
8,004,217
Nov
24,700,000
5,211,338
19,488,662
7,045,545
12,443,117
Dec
25,530,000
7,104,108
18,425,892
7,045,545
11,380,347
12,275,317
4,296,361
7,978,956
10,136,375
3,547,731
6,588,643
9,250,567
3,237,698
6,012,868
8,004,217
2,801,476
5,202,741
12,443,117
4,355,091
8,088,026
11,380,347
3,983,121
7,397,225
211

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
6,822,788
8,384,101
5,504,711
5,697,716
5,277,036
7,068,221
7,978,956
6,588,643
6,012,868
5,202,741
8,088,026
7,397,225
7,045,545
1,800,000,000
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
7,045,545
0
10,000,000
1,803,868,333
10,000,000
5,429,646
10,000,000
2,550,257
10,000,000
2,743,261
10,000,000
2,322,581
10,000,000
4,113,767
10,000,000
5,024,501
10,000,000
3,634,189
10,000,000
3,058,414
10,000,000
2,248,286
10,000,000
5,133,571
10,000,000
4,442,771
5,429,646
3,562,413,863
3,567,843,509
2,550,257
3,567,843,509
3,570,393,766
2,743,261
3,570,393,766
3,573,137,027
2,322,581
3,573,137,027
3,575,459,608
4,113,767
3,575,459,608
3,579,573,375
5,024,501
3,579,573,375
3,584,597,876
3,634,189
3,584,597,876
3,588,232,065
3,058,414
3,588,232,065
3,591,290,479
2,248,286
3,591,290,479
3,593,538,765
5,133,571
3,593,538,765
3,598,672,336
4,442,771
3,598,672,336
3,603,115,107
1,758,545,530
3,562,413,863
3,562,413,863
212
2014 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (35%)
Net inc.
Jan
28,250,000
8,657,858
19,592,142
7,045,545
12,546,597
36,000,000
-23,453,403
Feb
27,230,000
5,205,838
22,024,162
7,045,545
14,978,617
Mar
27,780,000
10,095,668
17,684,332
7,045,545
10,638,787
Apr
28,600,000
10,638,738
17,961,262
7,045,545
10,915,717
Statement of Income
The Fame Co, Ltd.
May
Jun
Jul
27,930,000
27,200,000
26,900,000
10,585,938
7,110,268
5,209,138
17,344,062
20,089,732
21,690,862
7,045,545
7,045,545
7,045,545
10,298,517
13,044,187
14,645,317
14,978,617
10,638,787
10,915,717
10,298,517
13,044,187
14,645,317
12,996,375
12,110,567
10,004,217
14,853,117
13,210,347
-23,453,403
14,978,617
10,638,787
10,915,717
10,298,517
13,044,187
14,645,317
12,996,375
12,110,567
10,004,217
14,853,117
13,210,347
Aug
26,530,000
6,488,080
20,041,920
7,045,545
12,996,375
Sep
26,260,000
7,103,888
19,156,112
7,045,545
12,110,567
Oct
27,650,000
10,600,238
17,049,762
7,045,545
10,004,217
Nov
27,110,000
5,211,338
21,898,662
7,045,545
14,853,117
Dec
27,360,000
7,104,108
20,255,892
7,045,545
13,210,347
213

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-23,453,403
14,978,617
10,638,787
10,915,717
10,298,517
13,044,187
14,645,317
12,996,375
12,110,567
10,004,217
14,853,117
13,210,347
7,045,545
1,620,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
1,593,592,142
10,000,000
12,024,162
10,000,000
7,684,332
10,000,000
7,961,262
10,000,000
7,344,062
10,000,000
10,089,732
10,000,000
11,690,862
10,000,000
10,041,920
10,000,000
9,156,112
10,000,000
7,049,762
10,000,000
11,898,662
10,000,000
10,255,892
12,024,162
1,687,238,972
1,699,263,134
7,684,332
1,699,263,134
1,706,947,466
7,961,262
1,706,947,466
1,714,908,728
7,344,062
1,714,908,728
1,722,252,790
10,089,732
1,722,252,790
1,732,342,522
11,690,862
1,732,342,522
1,744,033,384
10,041,920
1,744,033,384
1,754,075,304
9,156,112
1,754,075,304
1,763,231,416
7,049,762
1,763,231,416
1,770,281,178
11,898,662
1,770,281,178
1,782,179,840
10,255,892
1,782,179,840
1,792,435,732
93,646,830
1,687,238,972
1,687,238,972
214
2015 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
32,400,000
8,657,858
23,742,142
7,045,545
16,696,597
32,400,000
-15,703,403
Feb
31,800,000
5,205,838
26,594,162
7,045,545
19,548,617
Mar
32,620,000
10,095,668
22,524,332
7,045,545
15,478,787
Apr
33,450,000
10,638,738
22,811,262
7,045,545
15,765,717
Statement of Income
The Fame Co, Ltd.
May
Jun
Jul
32,700,000
32,200,000
31,650,000
10,585,938
7,110,268
5,209,138
22,114,062
25,089,732
26,440,862
7,045,545
7,045,545
7,045,545
15,068,517
18,044,187
19,395,317
19,548,617
15,478,787
15,765,717
15,068,517
18,044,187
19,395,317
17,566,375
16,520,567
15,334,217
20,243,117
19,170,347
-15,703,403
19,548,617
15,478,787
15,765,717
15,068,517
18,044,187
19,395,317
17,566,375
16,520,567
15,334,217
20,243,117
19,170,347
Aug
31,100,000
6,488,080
24,611,920
7,045,545
17,566,375
Sep
30,670,000
7,103,888
23,566,112
7,045,545
16,520,567
Oct
32,980,000
10,600,238
22,379,762
7,045,545
15,334,217
Nov
32,500,000
5,211,338
27,288,662
7,045,545
20,243,117
Dec
33,320,000
7,104,108
26,215,892
7,045,545
19,170,347
215

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-15,703,403
19,548,617
15,478,787
15,765,717
15,068,517
18,044,187
19,395,317
17,566,375
16,520,567
15,334,217
20,243,117
19,170,347
7,045,545
1,440,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
1,420,342,142
11,000,000
15,594,162
11,000,000
11,524,332
11,000,000
11,811,262
11,000,000
11,114,062
11,000,000
14,089,732
11,000,000
15,440,862
11,000,000
13,611,920
11,000,000
12,566,112
11,000,000
11,379,762
11,000,000
16,288,662
11,000,000
15,215,892
15,594,162
1,513,374,972
1,528,969,134
11,524,332
1,528,969,134
1,540,493,466
11,811,262
1,540,493,466
1,552,304,728
11,114,062
1,552,304,728
1,563,418,790
14,089,732
1,563,418,790
1,577,508,522
15,440,862
1,577,508,522
1,592,949,384
13,611,920
1,592,949,384
1,606,561,304
12,566,112
1,606,561,304
1,619,127,416
11,379,762
1,619,127,416
1,630,507,178
16,288,662
1,630,507,178
1,646,795,840
15,215,892
1,646,795,840
1,662,011,732
93,032,830
1,513,374,972
1,513,374,972
216
2016 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
36,230,000
8,657,858
27,572,142
7,045,545
20,526,597
208,800,000
-188,273,403
Feb
35,650,000
5,205,838
30,444,162
7,045,545
23,398,617
Mar
36,150,000
10,095,668
26,054,332
7,045,545
19,008,787
Apr
37,800,000
10,638,738
27,161,262
7,045,545
20,115,717
Statement of Income
The Fame Co, Ltd.
May
Jun
37,150,000
36,670,000
10,585,938
7,110,268
26,564,062
29,559,732
7,045,545
7,045,545
19,518,517
22,514,187
23,398,617
19,008,787
20,115,717
19,518,517
22,514,187
23,875,317
22,266,375
20,910,567
18,934,217
23,703,117
17,950,347
-188,273,403
23,398,617
19,008,787
20,115,717
19,518,517
22,514,187
23,875,317
22,266,375
20,910,567
18,934,217
23,703,117
17,950,347
Jul
36,130,000
5,209,138
30,920,862
7,045,545
23,875,317
Aug
35,800,000
6,488,080
29,311,920
7,045,545
22,266,375
Sep
35,060,000
7,103,888
27,956,112
7,045,545
20,910,567
Oct
36,580,000
10,600,238
25,979,762
7,045,545
18,934,217
Nov
35,960,000
5,211,338
30,748,662
7,045,545
23,703,117
Dec
32,100,000
7,104,108
24,995,892
7,045,545
17,950,347
217

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-188,273,403
23,398,617
19,008,787
20,115,717
19,518,517
22,514,187
23,875,317
22,266,375
20,910,567
18,934,217
23,703,117
17,950,347
7,045,545
1,260,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
1,067,772,142
11,000,000
19,444,162
11,000,000
15,054,332
11,000,000
16,161,262
11,000,000
15,564,062
11,000,000
18,559,732
11,000,000
19,920,862
11,000,000
18,311,920
11,000,000
16,956,112
11,000,000
14,979,762
11,000,000
19,748,662
11,000,000
13,995,892
19,444,162
1,068,420,972
1,087,865,134
15,054,332
1,087,865,134
1,102,919,466
16,161,262
1,102,919,466
1,119,080,728
15,564,062
1,119,080,728
1,134,644,790
18,559,732
1,134,644,790
1,153,204,522
19,920,862
1,153,204,522
1,173,125,384
18,311,920
1,173,125,384
1,191,437,304
16,956,112
1,191,437,304
1,208,393,416
14,979,762
1,208,393,416
1,223,373,178
19,748,662
1,223,373,178
1,243,121,840
13,995,892
1,243,121,840
1,257,117,732
648,830
1,068,420,972
1,068,420,972
218
2017 Year
Sale
Other exp
EBITDA
Depre&Amort
EBIT
Interest exp
EBT
Taxes (30%)
Net inc.
Jan
41,450,000
8,657,858
32,792,142
7,045,545
25,746,597
205,200,000
-179,453,403
Feb
40,600,000
5,205,838
35,394,162
7,045,545
28,348,617
Mar
41,600,000
10,095,668
31,504,332
7,045,545
24,458,787
Apr
42,780,000
10,638,738
32,141,262
7,045,545
25,095,717
Statement of Income
The Fame Co, Ltd.
May
Jun
42,200,000
41,700,000
10,585,938
7,110,268
31,614,062
34,589,732
7,045,545
7,045,545
24,568,517
27,544,187
28,348,617
24,458,787
25,095,717
24,568,517
27,544,187
28,745,317
26,866,375
25,700,567
23,404,217
28,265,117
24,580,347
-179,453,403
28,348,617
24,458,787
25,095,717
24,568,517
27,544,187
28,745,317
26,866,375
25,700,567
23,404,217
28,265,117
24,580,347
Jul
41,000,000
5,209,138
35,790,862
7,045,545
28,745,317
Aug
40,400,000
6,488,080
33,911,920
7,045,545
26,866,375
Sep
39,850,000
7,103,888
32,746,112
7,045,545
25,700,567
Oct
41,050,000
10,600,238
30,449,762
7,045,545
23,404,217
Nov
40,522,000
5,211,338
35,310,662
7,045,545
28,265,117
Dec
38,730,000
7,104,108
31,625,892
7,045,545
24,580,347
219

The Fame Co, Ltd.
Period
Net income
Depreciation
Increase in A/P
Increase in A/R
NET CHANGE IN CASH
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-179,453,403
28,348,617
24,458,787
25,095,717
24,568,517
27,544,187
28,745,317
26,866,375
25,700,567
23,404,217
28,265,117
24,580,347
7,045,545
1,080,000,000
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
896,592,142
11,000,000
24,394,162
11,000,000
20,504,332
11,000,000
21,141,262
11,000,000
20,614,062
11,000,000
23,589,732
11,000,000
24,790,862
11,000,000
22,911,920
11,000,000
21,746,112
11,000,000
19,449,762
11,000,000
24,310,662
11,000,000
20,625,892
24,394,162
897,167,572
921,561,734
20,504,332
921,561,734
942,066,066
21,141,262
942,066,066
963,207,328
20,614,062
963,207,328
983,821,390
23,589,732
983,821,390
1,007,411,122
24,790,862
1,007,411,122
1,032,201,984
22,911,920
1,032,201,984
1,055,113,904
21,746,112
1,055,113,904
1,076,860,016
19,449,762
1,076,860,016
1,096,309,778
24,310,662
1,096,309,778
1,120,620,440
20,625,892
1,120,620,440
1,141,246,332
575,430.00
897,167,572
897,167,572
220

Income Statement
Cash flow
221

Statement of Income
The Fame Co, Ltd.
2013 Year
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
26,200,000
25,150,000
25,610,000
26,450,000
25,750,000
25,030,000
24,530,000
23,670,000
23,400,000
25,650,000
24,700,000
25,530,000
Other exp
9,051,397
5,442,467
10,554,562
11,122,317
11,067,117
7,433,462
5,445,917
7,461,292
7,426,792
11,082,067
5,448,217
7,427,022
EBITDA
17,148,603
19,707,533
15,055,438
15,327,683
14,682,883
17,596,538
19,084,083
16,208,708
15,973,208
14,567,933
19,251,783
18,102,978
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,103,058
12,661,988
8,009,893
8,282,138
7,637,338
10,550,993
12,038,538
9,163,163
8,927,663
7,522,388
12,206,238
11,057,433
10,103,058
12,661,988
8,009,893
8,282,138
7,637,338
10,550,993
12,038,538
9,163,163
8,927,663
7,522,388
12,206,238
11,057,433
Taxes (35%)
3,536,070
4,431,696
2,803,462
2,898,748
2,673,068
3,692,847
4,213,488
3,207,107
3,124,682
2,632,836
4,272,183
3,870,101
Net inc.
6,566,987
8,230,292
5,206,430
5,383,389
4,964,269
6,858,145
7,825,049
5,956,056
5,802,981
4,889,552
7,934,054
7,187,331
Sale
Depre&Amort
EBIT
Interest exp
EBT
222
The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
6,566,987
8,230,292
5,206,430
5,383,389
4,964,269
6,858,145
7,825,049
5,956,056
5,802,981
4,889,552
7,934,054
7,187,331
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
1,800,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,803,612,533
5,275,837
2,251,976
2,428,935
2,009,815
3,903,691
4,870,595
3,001,601
2,848,526
1,935,097
4,979,600
4,232,877
5,275,837
2,251,976
2,428,935
2,009,815
3,903,691
4,870,595
3,001,601
2,848,526
1,935,097
4,979,600
4,232,877
3,562,158,063
3,567,433,900
3,569,685,876
3,572,114,811
3,574,124,625
3,578,028,316
3,582,898,911
3,585,900,512
3,588,749,038
3,590,684,135
3,595,663,735
3,567,433,900
3,569,685,876
3,572,114,811
3,574,124,625
3,578,028,316
3,582,898,911
3,585,900,512
3,588,749,038
3,590,684,135
3,595,663,735
3,599,896,612

Depreciation
Increase in A/P
Increase in A/R
1,758,545,530
NET CHANGE IN CASH
3,562,158,063

3,562,158,063
223
Statement of Income
The Fame Co, Ltd.
2014 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
28,250,000
27,230,000
27,780,000
28,600,000
27,930,000
27,200,000
26,900,000
26,530,000
26,260,000
27,650,000
27,110,000
27,360,000
Other exp
9,051,397
5,442,467
10,554,562
11,122,317
11,067,117
7,433,462
5,445,917
7,461,292
7,426,792
11,082,067
5,448,217
7,427,022
EBITDA
19,198,603
21,787,533
17,225,438
17,477,683
16,862,883
19,766,538
21,454,083
19,068,708
18,833,208
16,567,933
21,661,783
19,932,978
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
12,153,058
14,741,988
10,179,893
10,432,138
9,817,338
12,720,993
14,408,538
12,023,163
11,787,663
9,522,388
14,616,238
12,887,433
-23,846,942
14,741,988
10,179,893
10,432,138
9,817,338
12,720,993
14,408,538
12,023,163
11,787,663
9,522,388
14,616,238
12,887,433
-23,846,942
14,741,988
10,179,893
10,432,138
9,817,338
12,720,993
14,408,538
12,023,163
11,787,663
9,522,388
14,616,238
12,887,433
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
36,000,000
Taxes (35%)
Net inc.
224

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-23,846,942
14,741,988
10,179,893
10,432,138
9,817,338
12,720,993
14,408,538
12,023,163
11,787,663
9,522,388
14,616,238
12,887,433
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
1,593,198,603
11,787,533
7,225,438
7,477,683
6,862,883
9,766,538
11,454,083
9,068,708
8,833,208
6,567,933
11,661,783
9,932,978
11,787,533
7,225,438
7,477,683
6,862,883
9,766,538
11,454,083
9,068,708
8,833,208
6,567,933
11,661,783
9,932,978
1,686,845,433
1,698,632,966
1,705,858,404
1,713,336,087
1,720,198,970
1,729,965,508
1,741,419,591
1,750,488,299
1,759,321,507
1,765,889,440
1,777,551,223
1,698,632,966
1,705,858,404
1,713,336,087
1,720,198,970
1,729,965,508
1,741,419,591
1,750,488,299
1,759,321,507
1,765,889,440
1,777,551,223
1,787,484,201

Depreciation
Increase in A/P
1,620,000,000

Increase in A/R
NET CHANGE IN CASH
93,646,830
1,686,845,433

1,686,845,433
225

Statement of Income
The Fame Co, Ltd.
2015 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
32,400,000
31,800,000
32,620,000
33,450,000
32,700,000
32,200,000
31,650,000
31,100,000
30,670,000
32,980,000
32,500,000
33,320,000
Other exp
9,051,397
5,442,467
10,554,562
11,122,317
11,067,117
7,433,462
5,445,917
7,461,292
7,426,792
11,082,067
5,448,217
7,427,022
EBITDA
23,348,603
26,357,533
22,065,438
22,327,683
21,632,883
24,766,538
26,204,083
23,638,708
23,243,208
21,897,933
27,051,783
25,892,978
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
16,303,058
19,311,988
15,019,893
15,282,138
14,587,338
17,720,993
19,158,538
16,593,163
16,197,663
14,852,388
20,006,238
18,847,433
-16,096,942
19,311,988
15,019,893
15,282,138
14,587,338
17,720,993
19,158,538
16,593,163
16,197,663
14,852,388
20,006,238
18,847,433
-16,096,942
19,311,988
15,019,893
15,282,138
14,587,338
17,720,993
19,158,538
16,593,163
16,197,663
14,852,388
20,006,238
18,847,433
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
32,400,000
Taxes (30%)
Net inc.
226

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-16,096,942
19,311,988
15,019,893
15,282,138
14,587,338
17,720,993
19,158,538
16,593,163
16,197,663
14,852,388
20,006,238
18,847,433
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,419,948,603
15,357,533
11,065,438
11,327,683
10,632,883
13,766,538
15,204,083
12,638,708
12,243,208
10,897,933
16,051,783
14,892,978
15,357,533
11,065,438
11,327,683
10,632,883
13,766,538
15,204,083
12,638,708
12,243,208
10,897,933
16,051,783
14,892,978
1,512,981,433
1,528,338,966
1,539,404,404
1,550,732,087
1,561,364,970
1,575,131,508
1,590,335,591
1,602,974,299
1,615,217,507
1,626,115,440
1,642,167,223
1,528,338,966
1,539,404,404
1,550,732,087
1,561,364,970
1,575,131,508
1,590,335,591
1,602,974,299
1,615,217,507
1,626,115,440
1,642,167,223
1,657,060,201

Depreciation
Increase in A/P
1,440,000,000

Increase in A/R
NET CHANGE IN CASH
93,032,830
1,512,981,433

1,512,981,433
227

2016 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
36,230,000
35,650,000
36,150,000
37,800,000
37,150,000
36,670,000
36,130,000
35,800,000
35,060,000
36,580,000
35,960,000
32,100,000
Other exp
9,051,397
5,442,467
10,554,562
11,122,317
11,067,117
7,433,462
5,445,917
7,461,292
7,426,792
11,082,067
5,448,217
7,427,022
EBITDA
27,178,603
30,207,533
25,595,438
26,677,683
26,082,883
29,236,538
30,684,083
28,338,708
27,633,208
25,497,933
30,511,783
24,672,978
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
20,133,058
23,161,988
18,549,893
19,632,138
19,037,338
22,190,993
23,638,538
21,293,163
20,587,663
18,452,388
23,466,238
17,627,433
-188,666,942
23,161,988
18,549,893
19,632,138
19,037,338
22,190,993
23,638,538
21,293,163
20,587,663
18,452,388
23,466,238
17,627,433
-188,666,942
23,161,988
18,549,893
19,632,138
19,037,338
22,190,993
23,638,538
21,293,163
20,587,663
18,452,388
23,466,238
17,627,433
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
208,800,000
Taxes (30%)
Net inc.
228

The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Net income
-188,666,942
23,161,988
18,549,893
19,632,138
19,037,338
22,190,993
23,638,538
21,293,163
20,587,663
18,452,388
23,466,238
17,627,433
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
1,067,378,603
19,207,533
14,595,438
15,677,683
15,082,883
18,236,538
19,684,083
17,338,708
16,633,208
14,497,933
19,511,783
13,672,978
19,207,533
14,595,438
15,677,683
15,082,883
18,236,538
19,684,083
17,338,708
16,633,208
14,497,933
19,511,783
13,672,978
1,068,027,433
1,087,234,966
1,101,830,404
1,117,508,087
1,132,590,970
1,150,827,508
1,170,511,591
1,187,850,299
1,204,483,507
1,218,981,440
1,238,493,223
1,087,234,966
1,101,830,404
1,117,508,087
1,132,590,970
1,150,827,508
1,170,511,591
1,187,850,299
1,204,483,507
1,218,981,440
1,238,493,223
1,252,166,201

Depreciation
Increase in A/P
1,260,000,000

Increase in A/R
NET CHANGE IN CASH
648,830
1,068,027,433

1,068,027,433
229
Statement of Income
The Fame Co, Ltd.
2017 Year
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
41,450,000
40,600,000
41,600,000
42,780,000
42,200,000
41,700,000
41,000,000
40,400,000
39,850,000
41,050,000
40,522,000
38,730,000
Other exp
9,051,397
5,442,467
10,554,562
11,122,317
11,067,117
7,433,462
5,445,917
7,461,292
7,426,792
11,082,067
5,448,217
7,427,022
EBITDA
32,398,603
35,157,533
31,045,438
31,657,683
31,132,883
34,266,538
35,554,083
32,938,708
32,423,208
29,967,933
35,073,783
31,302,978
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
25,353,058
28,111,988
23,999,893
24,612,138
24,087,338
27,220,993
28,508,538
25,893,163
25,377,663
22,922,388
28,028,238
24,257,433
-179,846,942
28,111,988
23,999,893
24,612,138
24,087,338
27,220,993
28,508,538
25,893,163
25,377,663
22,922,388
28,028,238
24,257,433
-179,846,942
28,111,988
23,999,893
24,612,138
24,087,338
27,220,993
28,508,538
25,893,163
25,377,663
22,922,388
28,028,238
24,257,433
Sale
Depre&Amort
EBIT
Interest exp
EBT
Jan
205,200,000
Taxes (30%)
Net inc.
230
The Fame Co, Ltd.
Period
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-179,846,942
28,111,988
23,999,893
24,612,138
24,087,338
27,220,993
28,508,538
25,893,163
25,377,663
22,922,388
28,028,238
24,257,433
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
7,045,545
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
11,000,000
896,198,603
24,157,533
20,045,438
20,657,683
20,132,883
23,266,538
24,554,083
21,938,708
21,423,208
18,967,933
24,073,783
20,302,978
24,157,533
20,045,438
20,657,683
20,132,883
23,266,538
24,554,083
21,938,708
21,423,208
18,967,933
24,073,783
20,302,978
896,774,033
920,931,566
940,977,004
961,634,687
981,767,570
1,005,034,108
1,029,588,191
1,051,526,899
1,072,950,107
1,091,918,040
1,115,991,823
920,931,566
940,977,004
961,634,687
981,767,570
1,005,034,108
1,029,588,191
1,051,526,899
1,072,950,107
1,091,918,040
1,115,991,823
1,136,294,801
Net income
Depreciation
Increase in A/P
1,080,000,000

Increase in A/R
575,430.00
NET CHANGE IN CASH
896,774,033

896,774,033
231
Summary
This project are chooses Chiang Mai to build it because Chiang Mai has to area that is
center of commerce, industry, transport and tourism. The new theme park cans attraction to
Thai tourism and foreigner to visit Chiang Mai. Theme park is an important selling point in
Chiang Mai and Thailand. To be open the opportunity to people in this area and other people
in nearby places that has recreation area to relax in the new theme park style. Another factor,
Chiang Mai is the most popular provinces that the tourist selects and that the way chooses to
relax from studying and working, enjoy with friends, romantic for sweet heart, source good
leaning, Amusing, the best meeting point, this place make to happy, good relation in family,
broaden
ones
view.
Product and service in The Theme Park will emphasis is fun that never appears in
Thailand. It will be a high quality outdoor public space it will provide a family-friendly day
out with a wide variety of entertainment for visitor of all ages. The Fame's uniqueness will be
obtained by following an old culture of kingdom of Lanna theme. It will have a sense cultural
of Lanna. Including festival activity focuses on Chiang-Mai culture. Our segment is divided
in two main group of customer. The first group is the teenager who wants to play an
adventure plaything. The second is the kids who play our theme park will more revenues
during vacation. We are monopoly in Chiang Rai because we are the first amusement park so
the proportion of our company in the Chiang Rai market shares nearly to be 100%. In our
theme park for product will emphasis about standard of theme park and high quality of
equipment. Price our theme park emphasis about special price and discount loyalty. We are
emphasis about place in our theme park will big place and convenience itinerary. Promotion
has to insurance and special discount in end semester. For marketing expense, it uses more
money to invest the theme park that is included property, building, equipment, facilities,
recreation, and player. And high more employee that is purchasing department, sales and
marketing department, accounting and financing department, staff, security, executive
department,
manager
department,
housekeeping
and
gardener.
From my study of project feasibility study and evaluation that show me many things
for the feasibility because initial investment cost is very high, but in the long run it will
certainly increase high profits and successful. This project is very interesting because the
theme park is very low competitions in the market so it is not so difficult to entry in the
market for our business.
232
Appendix
History of plaything
Roller Coaster
John Miller was a prolific inventor who was granted over 100 patents, and invented
many of the safety devices used in today's roller coasters, including the 'Safety Chain Dog'
and 'Under Friction Wheels'. Miller designed toboggans before starting work at the Dayton
Fun House and Riding Device Manufacturing Company, which later became the National
Amusement Device Corporation. Together with partner Norman Bartlett, John Miller
invented his first amusement ride (patented on October 14, 1926) called the Flying Turns
ride. The Flying Turns was the prototype for the first roller coaster ride, however, it did not
have tracks. Miller went on to invent several roller coasters with his new partner Harry
Baker. Harry Baker built the famous Cyclone ride at Astroland Park, Coney Island.
Ferris Wheel
The first ferris wheel was designed by George W. Ferris, a bridge-builder from
Pittsburgh, Pennsylvania. Ferris began his career in the railroad industry and then pursued an
interest in bridge building. He understood the growing need for structural steel, Ferris
founded G.W.G. Ferris & Co. in Pittsburgh, a firm that tested and inspected metals for
railroads and bridge builders. He built the Ferris Wheel for the 1893 World's Fair, which was
held in Chicago to commemorate the 400th anniversary of Columbus's landing in America.
The Chicago Fair's organizers wanted something that would rival the Eiffel Tower. Gustave
Eiffel had built the tower for the Paris World's Fair of 1889, which honored the 100th
anniversary of the French Revolution. Finding a suitable design proved difficult: Architect
Daniel H. Burnham, who was in charge of selecting the project for the Chicago World's Fair,
complained at an engineer's banquet in 1891 about having found nothing that "met the
expectations of the people". Among the audience was George Washington Gale Ferris Jr.,
owner of a firm that tested iron and steel. He had an inspiration and scribbled the design for
the Ferris Wheel on a napkin during the dinner. It was considered an engineering wonder:
two 140-foot steel towers supported the wheel; they were connected by a 45-foot axle, the
largest single piece of forged steel ever made up until that time. The wheel section had a
diameter of 250 feet and a circumference of 825 feet. Two 1000-horsepower reversible
engines powered the ride. Thirty-six wooden cars held up to sixty riders each. The ride cost
233
fifty cents and made $726,805.50 during the World's Fair. The original Ferris wheel was
destroyed in 1906, but there are other ferris wheels at theme parks and carnivals everywhere.
Thrill Dragster
Thrill Dragster started around 2000 when Millennium Force opened. Footers started
being poured during the winter of 2001-2002 then were covered up during the 2002 operating
season. To construct the roller coaster, the park had to use a 480 feet (150 m) crane, only one
of four in the United States. Vertical construction started in fall 2002, months before the
announcement. By October 2002, the roller coaster had reached 200 feet (61 m). The ride was
announced on January 9, 2003 and the structure was finished shortly after. It is tied with
Millennium Force for being the two largest investments in Cedar Point history. The
announcement revealed the park's goal to build "the tallest and fastest roller coaster on earth",
reaching 420 feet (130 m) and accelerating up to 120 miles per hour (193 km/h) in 4 seconds.
Cedar Fair Entertainment Company filed a trademark for the name Thrill Dragster.Thrill
Dragster's media day was held on May 1, 2003 then it officially opened to the public on May.
It became the "tallest" and "fastest" roller coaster in the world overtaking both world records
from Steel Dragon 2000 at Nagashima Spa Land that was just built three years earlier. It lost
the title of being the world's tallest and fastest roller coaster when Kingda Ka at Six Flags
Great Adventure opened in May 2005. Intamin designed both Kingda Ka and Thrill Dragster,
and the two share a similar design and layout that differs primarily by the theme and the
additional hill featured on Kingda Ka. The ride had constant downtime in its first couple
seasons. Several problems such as the ride's hydraulic system and launch cable caused the
ride to experience downtime.Thrill Dragster was also closed in 2003 for the annual event,
CoasterMania.
Fame cinema
It was established in 1999 as Shringar Cinemas Private Ltd.In 2004, upon conversion
of Private Limited to a Public Limited Company, the name changed from Shringar Cinemas
Private Limited to Shringar Cinemas Limited. In 2008, the name changed from Shringar
Cinemas Limited to Fame India Limited.The Company went public in 2005 to raise money
from equity market through an initial public offering. This helped opening up multiplexes
across India. Today, Fame India Ltd. has 27 properties, 102 screens in 13 cities with presence
in states of Maharashtra, Gujarat, Haryana, West Bengal, Jharkhand and Karnataka, with plan
to open another 4 screens at Chandigarh and with seating capacity of 986 people.
234
In 1933 Robert Edwards & Sons, showmen of Swindon, acquired the latest thing in
fairground roundabouts, an all electric Noah's Ark ride, to travel with their Victorian steam
powered galloping horse roundabout. After Pewsey Carnival that year, their old set of
gallopers was packed away in their yard where it remained for over half a century. In 1986
the newly formed Fairground Heritage Trust, a non-profit making registered charity, acquired
it complete with its 89 key Verbeeck organ, Tidman centre engine and 1917 FWD lorry and
packing truck, thanks to the generous help of the National Heritage Memorial Fund, the
Science Museum, the Manifold Trust, the Material World Charitable Foundation, and a
private benefactor.This famous roundabout was first acquired by the well known Swindon
showman, Robert Edwards, in 1916 from Halsteads, roundabout manufacturers and brokers
of Sowerby Bridge, Yorkshire for the sum of eighty sovereigns. The previous owner or
owners are unknown but it is established that the ride was built by Savages of Kings Lynn,
world famous for their Galloping horse roundabouts. In all like likelihood the roundabout was
built well before the turn of the century and may have originally been made as a 4-abreast
machine with 48 mounts. Building together in 12 sections with a diameter of 42 ft it has 36
carved wooden mounts, fixed three-abreast and made up of 24 horses and 12 double-seater
cockerels.The steam centre engine, named "Little Beauty", was built by Robert Tidman &
Sons of Bishop Bridge Iron Works, Norwich, who towards the end of the last century rivaled
Savages in the production of steam roundabouts. Unlike most other British gallopers it was
never converted to electricity. Robert Edwards did however fit the ride with electric lighting
during the twenties, which accounts for the original legend on the rounding boards: 'R
Edwards Electric Galloping Horses ". The iron wheels on the centre truck were later
additions, fitted to the truck when one of the wooden wheels broke on the road between fairs.
On the road the carved wooden horses and cockerels were packed into the body of the FWD
lorry and the twisted brass horse rods wore hung on the outside. The heavy wooden
platforms, structural woodwork and carved wooden panels were all carried in the 'Jumbo'
packing truck. Both vehicles were extensively rebuilt by Robert Edwards' brother-in-law
showman Bill Taylor, together with Robert Edwards' eldest son, Robert. The 'Jumbo' truck
was built on what appears to be the substructure of old agricultural vehicles with the axles
and wheels comprising a London General Omnibus Company Wolsey back axle of 1911 and
a Durham Churchill front axle. The FWD, which has an unusually long wheel base, was
purchased from a timber haulage firm in Princes Risborough soon after the First World War
and was ideally suited for conversion to showman's use. On the road the Edwards' steam
traction engine, 'Kitchener' pulled the 'Jumbo' truck and the roundabout centre truck, while
235
the FWD lorry pulled the much lighter four wheeled organ truck. The original 89 key
Marenghi organ was replaced in 1931 with an 89 key organ purchased from the London firm
of J Verbeeck & Sons for the sum of 1,000. It was mounted on the same organ truck and
stood in the centre of the roundabout when in use.
Max Air
Cedar Point made its debut in 1870, but it was a much different place than what we
consider it today. The park was not the roller coaster capital of the world; instead it was one
of the best beach resorts ever created. As the technology increased, the invention of the roller
coaster took the world by storm. Not wanting to be left out, the park constructed and gravity
railroad known as the Switchback Railroad. The ride was a hit and literally kicked open the
door for the thrill rides that we see today at the park. Many new revolutionary coasters made
their entrances and thrilled guests for a number of years. As the rides aged, the park removed
them one by one and the park was at one point down to one single coaster track and a number
of thrill rides. No one expected what we see today at the park. In 1964, the park introduced
the Blue Streak. A small coaster compared to today, but this ride was just what the park
needed to bring guests back. As always, with increasing revenue brings new rides. New roller
coaster debuted ever few years with rides from Arrow Dynamics, Charles Dinn, Bolliger and
Mabillard, and Intamin. New coasters took the place of flat rides that had lost popularity, or
were just simply in the way of development. It had seemed as if the park had completely
forgotten about flats. The year of 1989 brought the world Magnum XL200, the tallest coaster
in the world. Then in 2000 Cedar Point debuted Millennium Force, which once again
regained the title of worlds tallest coaster for Cedar Point. Its title was short lived, but Cedar
Point was not going to be out done. In 2004, Top Thrill Dragster debuted as the worlds
tallest and fasted coaster. When all was said and done, many wondered what Cedar Point was
going to add to top their newest attraction. The answer came at the end of the 2004 season in
a form that no one really expected. Cedar Point went conservative and announced MaXair.
The ride came from HUSS of Bremen, Germany and claimed no records. Cedar Point had
finally realized that to please all guests they needed some thrill rides. MaxAir stands at 80feet tall and has a top speed of 70-mph. The blue, orange, yellow, and red ride calls the area
in front of Wicked Twister home.
236
Galloper
The Year 2000 has been designated The International Year of the Carousel, and the
UK is one of the best places in the world to see these vintage rides. The International
Association of Amusement Parks and Attractions (IAAPA) has kick-started the campaign,
which aims to raise the profile of these machines around the world, whilst raising valuable
money for charity.
In the first half of this century, Gallopers (as traditional carousels are known in the
UK) were without a doubt the centre-piece of the travelling fair; huge, beautiful steam-driven
machines accompanied by the distinctive sound of the fairground organ. In the second half of
the Twentieth Century, however, gallopers slowly began to disappear from travelling fairs.
Childrens tastes had apparently moved on; they wanted to ride fast, spinning rides, machines
that would turn them upside down, and take them high into the air. Rides like the Waltzer,
Ark/Speedway, Twist and Meteorite would draw people in their thousands. It seemed that the
simple pleasure of the carousel was on the wane.
That is where the permanent amusement parks came in. Some of the most beautifully
preserved historical machines can now be seen at parks across the UK, and in the
International Year of the Carousel, it is well worth seeking them out. Vintage Carousels can
be found at Drayton Manor Park in Staffordshire, Blackpool Pleasure Beach in Lancashire,
Flamingo Land in Yorkshire, Ocean Beach at Rhyl in North Wales, and Dreamland at
Margate in Kent, which has no less than two full size vintage gallopers. There are many
more, too many to mention in this short article, but this exhibition is an attempt to capture
just a small part of the fantasy and wonder that the carousel represents. In this special year,
we take you on a tour of a selection of the best gallopers at British amusement parks and
theme parks, many of which are so often overlooked. We even feature some of the country's
best juvenile gallopers and their modern derivatives.
Haunted House
In 1999, a retrospective of the art of The Haunted Mansion was featured at The
Disney Gallery above the entrance to Pirates of the Caribbean. When the 2003 film The
Haunted Mansion was released, a retrospective of its art was featured in the gallery as well.
In October 2001, Haunted Mansion Holiday premiered, a seasonal overlay featuring
characters from the 1993 film The Nightmare before Christmas. The seasonal overlay was
237
inspired by the question of what would happen to the Mansion if "Sandy Claws" landed
there.In October 2005, Slave Labor Graphics began publishing a bimonthly Haunted Mansion
comic book anthology, with the main recurring story (Mystery of the Manse) centered around
"Master Gracey" and inspired by the sea captain concepts proposed for the attraction by Ken
Anderson in the 1950s. The comics are non-canon. In July 2010, Guillermo del Toro
announced that he is set to write and produce a new movie based on the attraction, promising
that it will be both scary and fun.
238
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242
By
5331207001 Nathamon
Chanklin
5331207022 Pornsawan
Hangvinit
5331207026 Petlada
Tongprom
5331207027 Pattharee
Vachiratanasit
5331207044 Suchitdaporn
Kosum
5331207046 Supassorn
Tansukatanon
5331207054 Arsa
Phanda
5331207055 Isaraphong
Malee
Project Feasibility Management 2012

School of Management
Mae Fah Luang University
Semester 2/2555

The Fame Theme Park

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2

Background and Significance of the Project

Chapter 2: Industry profile

General Environment Analysis

Chapter 4: Investment Cost

Chapter 5: Production and Operations Analysis

Product Characteristics (in Detail), Specification, Services Process

Chapter 6: Administration analysis

Chapter 7: Financial Analysis

Financial Assumption for Business

Chapter 8: Risk management

Identifying a list of potential risks

Sale decrease by 5% : Income statement, cash flow

Benefit of Theme park project

Activities for a project

Background of theme park

Product and service in theme park

Vision and mission statement of theme park

Strategy of the company

3. Study competition analysis and marketing feasibility as follows:

Time frame of study

1. Study the generally of the theme

2.1 Nature of Industry

traveling funfairs and carnivals.

Historical Background in Worldwide

1. Fairs and pleasure gardens

2.2 Situation of Industry

Theme park business was interested to run in

2.3 Product and Service

The Fame Inspiration Masterplan 1

The Fame Inspiration Masterplan 2

Example of Rides that will be at The Fame 1 : Rollor Coaster

Example of Rides that will be at The Fame 2 : Ferris Wheel

Example of Rides that will be at The Fame 3 : Galloper

Example of Rides that will be at The Fame 4 : MaxAir

Example of Rides that will be at The Fame 5 : Thrill Dragster

Retrieved from: www.themeparkcritic.com/1203/top-thrill--dragter.aspx

Example of Rides that will be at The Fame 6 : Lanna Huanted House

The Fame Cinema

3.1 General Environment Analysis

(Office of the national economic and social advisory council, 2013)

3.1.3 Social and Environment

Payment for time not worked

Employee Stock Option Plans

Supplemental Unemployment Benefits

3.1.4 Technology factor

Drive business forward

Sustain and survive competition

Speed : time is no longer a constraint in communication

Dissemination : whether spreading information, broadcasting news, or sharing knowledge,

Benefits of Technology in Education:

Technological change in production

Purchasing the equipment

Reduced running costs

Lower costs per unit of product

Improved quality of service (e.g. speed of service)

3.2 Competition Analysis (3Cs Analysis)

3.2.2 Customer Analysis

Source of Data: Immigration Bureau, Police Department.

Internal Tourism in Chiang Mai

Non Group Tour

Retrieved from: http://www2.tat.or.th/stat/web/static_tst.php

3.3 STP analysis

3.4 Marketing Mix Strategy