Data

Chicken Karahi
Ingredients
Chicken
Tomatoes
Oil
Shan Masala
Garlic
Salt
Ginger
Yogurt
Coriander
Mint
Wastage
One Batch (1 unit) =
1 kg
Sales Forecast
Tables
Table Capacity
Table Occupancy
Occupancy Rate
Consumption
Sales per day
Working days
Sales per year
Ending Inventory
Ending Inventory
Production
Other Assumptions
Selling Cycle
Production Cycle
Daily Wage Rate
Labourers
Selling Price

Cost
PKR 65.00
PKR 20.00
PKR 295.00
PKR 18.00
PKR 40.00
PKR 7.00
PKR 65.00
PKR 30.00
PKR 50.00
PKR 50.00
7%

per kg
per kg / pcs

10
2.5
400

per 2.5 litres

grams
per kg
grams
500
per kg
per kg
per kg
per kg
of ingredient Cost

1
5
12
2
67
6.25
67
250
6.25
6.25

kg per batch
pcs per batch
batches from one bottle
kg from one box
grams per batch
grams per batch
grams per batch
grams per batch
grams per batch
grams per batch

1 kg
1000 grams
Sales of Nan
25
4
8
70%
1
140.00
360
50,400
1.01%
509
50,909

6
8
PKR 20.00
4
PKR 300.00

pcs
persons
times
kg per Table Turnover
kg
per year
kg
of sales (3.65 days of stock)
kg per year
kg per year

hours
hours / one shift
per hr
per kg

7
50,400
352,800
980
PKR 3.00
PKR 2.00
PKR 1,058,400
PKR 705,600

Nans per Kg of Karahi

Kg Sales per year of Karahi
Sales of nan per year in units
Sales of nan per day
Selling price per nan
Cost price per nan
Sales of nan per year in rupee
Cost of nan per year in rupees

Cold Drinks
4
50,400
201,600
560
PKR 12.00
PKR 8.00
PKR 2,419,200
PKR 1,612,800

Cold Drinks per Kg of Karahi

Kg Sales per year of Karahi
Sales of cold drink per year in
Sales of cold drink per day
Selling price per cold drink
Cost price per cold drink
Sales of cold drink per year in
Cost of cold drink per year in r

Sheheryar Malik

Data

Nans per Kg of Karahi

Kg Sales per year of Karahi
Sales of nan per year in units
Sales of nan per day
Selling price per nan
Cost price per nan
Sales of nan per year in rupees
Cost of nan per year in rupees

Cold Drinks per Kg of Karahi

Kg Sales per year of Karahi
Sales of cold drink per year in units
Sales of cold drink per day
Selling price per cold drink
Cost price per cold drink
Sales of cold drink per year in rupees
Cost of cold drink per year in rupees

Sheheryar Malik

Result-Karahi Costing
Raw Material Cost
Ingredient

Cost per Batch

Chicken
Tomatoes
Oil
Shan Masala
Garlic
Salt
Ginger
Yogurt
Coriander
Mint
Total Ingredient Cost
Wastage

PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR

65.00
10.00
24.58
9.00
2.68
0.09
4.36
7.50
0.31
0.31
123.83
8.67

RM Cost per unit

PKR

132.50

Labour Cost
Labour Cost per day
Labour Cost per year
Labour Cost per Unit

PKR
PKR
PKR

640
230,400
4.53

Sheheryar Malik

Fixed Assets Schedule

Item
Generator
Karahi
Chairs
Tables
Carpets
Pillows
Thaktas
Cutting Tables
Ovens
Freezer
Leasehold Imps
Utensils
Stereo & TV
Energy Savers
Coolers

Quantity
1
72
105
25
24
100
48
3
24
2
1
1
1
80
24

Rate
30,000
200
150
1,000
1,000
100
500
2,000
250
15,000
30,000
5,000
10,000
350
200

Value Life Dep Per year

30,000
5
6,000
14,400
3
4,800
15,750
3
5,250
25,000
5
5,000
24,000
3
8,000
10,000
5
2,000
24,000
5
4,800
6,000
5
1,200
6,000
5
1,200
30,000
5
6,000
30,000
3
10,000
5,000
3
1,667
10,000
5
2,000
28,000
3
9,333
4,800
3
1,600
262,950
68,850

Allocation Per year

Prod
Admin
2,400
3,600
4,800
5,250
5,000
8,000
2,000
4,800
1,200
1,200
6,000
2,000
8,000
1,667
2,000
3,733
5,600
1,600
23,000
45,850

Salaries
Qty
Supervisor
1
Waiters
4
Assistants
2
Accountant
1
Dish Washer
1
Sec. Guard
1
Sweeper
1
Monthly Total
Yearly Total
Employee Benefits
Total Salaries & Benefits
Electricity
Telephone
Rent
Depreciation
Cable
12
Publicity
12
Supplies
12
Transportation
12
Total Expenses
Contingency
Total Operating Expenses

Rate
6,000
3,000
1,800
3,500
1,500
2,500
1,000

5%

200
1000
700
400
7%

Amount
6,000
12,000
3,600
3,500
1,500
2,500
1,000
30,100
361,200
18,060
379,260
72,000
10,800
108,000
45,850
2,400
12,000
8,400
4,800
643,510
45,046
688,556
534,706
10.50

Financing Required
LIABILITIES & EQUITY
262,950 Current Liabilities
A/P
W/P
62,377 OH/P
145,547 Op Exp/P
90,000
30,000 Total Current Liabilities
32,792
360,716 Finance Required

ASSETS
Fixed Assets

PKR

Current Assets
Inventory
Account Receivable
Prepaid Rent
Security Deposit
Contingency
Total Current Assets

PKR
PKR
PKR
PKR
PKR
PKR

Total Assets

PKR 623,666 Total Liabilities & Equity

Production
W Days
Carry
RM Cost
Lab Cost
OH Cost
Op Exp
RM Credit
Lab Credit
OH Credit
Op Exp
A/R

Production
Inv
A/R
A/P
W/P
OH/P
OE/P

PKR
PKR
PKR
PKR

PKR
PKR
PKR
PKR
PKR
PKR

50,904
360
3
132.50
4.53
8.16
10.50
2
7
30
30
7

Q1
12,726
62,377
145,547
37,471
4,480
34,597
44,554

Kg

Inv Value
A/P
W/P
OH/P
Op Exp/P
A/R

days of Inv
per Kg
per unit (-Dep,-Rent)
per unit (-Dep,-Rent)
days
Days
Days
Days
Days

PKR
PKR
PKR
PKR
PKR
PKR

Q2
11,453
56,139
130,992
33,724
4,032
31,137
44,554

PKR
PKR
PKR
PKR
PKR
PKR

Debt - Equity Composition

Debt
Equity
Total
Interest
Q3
11,453
56,139
130,992
33,724
4,032
31,137
44,554

PKR
PKR
PKR
PKR
PKR
PKR

Q4
15,271
74,853
174,656
44,965
5,375
41,516
44,554

quired
ILITIES & EQUITY

Current Liabilities

Liabilities & Equity

PKR 62,377.13
PKR 37,470.71
PKR
4,479.56
PKR 34,596.57
PKR 44,554.40
PKR 145,546.63

- Equity Composition
PKR 301,538.94
PKR 201,025.96
PKR 502,564.89
PKR 30,153.89

PKR
PKR
PKR
PKR
PKR
PKR

Total
50,904
62,377
145,547
37,471
4,480
34,597
44,554

PKR
PKR
PKR
PKR

37,471
4,480
34,597
44,554

PKR

121,101

PKR

502,565

PKR

623,666

PKR

534,653

60%
40%
100%
10% per annum

Particulars
Sales
Less:
Cost of Goods Sold
Gross Profit
Less:
Operating Expenses
Depreciation
EBIT
Less: Interest
EBT
Less: Tax
EAT
Less: Dividends
Net Income

Q1
PKR 4,649,400

Chicken Karahi Corporation

Forecasted P&L
for the year 2004
Q2
Q3
PKR 4,184,460 PKR 4,184,460

Q4
PKR 5,579,280

PKR 2,432,386
PKR 2,217,014

PKR 2,189,147
PKR 1,995,313

PKR 2,189,147
PKR 1,995,313

PKR 2,918,863
PKR 2,660,417

PKR 160,676
PKR
11,463
PKR 2,044,875
PKR
7,538
PKR 2,037,337
PKR 814,935
PKR 1,222,402
PKR 300,000
PKR 922,402

PKR 160,676
PKR
11,463
PKR 1,823,174
PKR
7,538
PKR 1,815,635
PKR 726,254
PKR 1,089,381
PKR 300,000
PKR 789,381

PKR 160,676
PKR
11,463
PKR 1,823,174
PKR
7,538
PKR 1,815,635
PKR 726,254
PKR 1,089,381
PKR 300,000
PKR 789,381

PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR

160,676
11,463
2,488,278
7,538
2,480,739
992,296
1,488,444
300,000
1,188,444

Q1
25.0%
Total
PKR 18,597,600
PKR
PKR

9,729,544
8,868,056

PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR

642,706
45,850
8,179,500
30,154
8,149,346
3,259,739
4,889,608
1,200,000
3,689,608

Sales Mix
Q2
22.5%

Q3
22.5%

Q4
30.0%

Chicken Karahi Corporation

Receipts & Payment Schedule
for the year 2004
Particulars
Sales

PKR

Q1
4,649,400

PKR

Q2
4,184,460

PKR

Q3
4,184,460

PKR

Q4
5,579,280

A/R at Qtr End

Collections

PKR
PKR

145,547
4,503,853

PKR
PKR

130,992
4,199,015

PKR
PKR

130,992
4,184,460

PKR
PKR

174,656
5,535,616

Purchases
Depreciation
A/P at Qtr End
W/P at Qtr End
OH/P at Qtr End
Purchase Pmts

PKR
PKR
PKR
PKR
PKR
PKR

2,451,099
5,750
37,471
4,480
34,597
2,368,802

PKR
PKR
PKR
PKR
PKR
PKR

2,205,989
5,750
33,724
4,032
31,137
2,207,894

PKR
PKR
PKR
PKR
PKR
PKR

2,205,989
5,750
33,724
4,032
31,137
2,200,239

PKR
PKR
PKR
PKR
PKR
PKR

2,941,319
5,750
44,965
5,375
41,516
2,912,605

Op. Expeses
Depreciation
Op. Exp at Qtr End
Op. Exp Pmts

PKR
PKR
PKR
PKR

172,139
11,463
44,554
116,122

PKR
PKR
PKR
PKR

172,139
11,463
44,554
160,676

PKR
PKR
PKR
PKR

172,139
11,463
44,554
160,676

PKR
PKR
PKR
PKR

172,139
11,463
44,554
160,676

Total
PKR 18,597,600

Reconcile

PKR 18,422,944

PKR 174,656

PKR
PKR

9,804,396
23,000

PKR

9,689,540

PKR
PKR

688,556
45,850

PKR

598,151

PKR

91,856

PKR

44,554

Chicken Karahi Corporation

Cash Budget
for the year 2004
Particulars
Op. Cash Balance
Add: Receipts
Collections
Total Cash Available

Q1
502,565

Q2
PKR 2,131,005

Q3
PKR 3,953,911

PKR

PKR 4,503,853
PKR 5,006,418

PKR 4,199,015
PKR 6,330,020

PKR 4,184,460
PKR 8,138,371

PKR 5,535,616
PKR 11,305,533

Less: Payments
Purchases
Operating Expenses
Interest
Taxes
Dividends
Purchase of F Assets
Rent & Sec. Deposit
Total Payments

PKR 2,368,802
PKR
116,122
PKR
7,538
PKR
PKR
PKR
262,950
PKR
120,000
PKR 2,875,413

PKR 2,207,894
PKR
160,676
PKR
7,538
PKR
PKR
PKR
PKR
PKR 2,376,109

PKR 2,200,239
PKR
160,676
PKR
7,538
PKR
PKR
PKR
PKR
PKR 2,368,454

PKR
PKR
PKR
PKR
PKR
PKR
PKR
PKR

2,912,605
160,676
7,538
3,259,739
1,200,000
7,540,558

Net Cash

PKR 2,131,005

PKR 3,953,911

PKR 5,769,917

PKR

3,764,975

PKR

Q4
5,769,917

PKR

Total
502,565

PKR 18,422,944
PKR 18,925,509

PKR 9,689,540
PKR
598,151
PKR
30,154
PKR 3,259,739
PKR 1,200,000
PKR
262,950
PKR
120,000
PKR 15,160,534
PKR

3,764,975

Chicken Karahi Corporation

Balance Sheet
as at 31 Dec 2004
ASSETS
Fixed Assets:
Cost
Less: Acc. Dep
Net Fixed Assets

PKR
PKR
PKR

Current Assets:
Cash
Inventory
Account Receivable
Prepaid Rent
Security Deposit
Total Current Assets

PKR
PKR
PKR
PKR
PKR
PKR

Total Assets

LIABILITIES & EQUITY

Current Liabilities:
262,950 Accounts Payable
PKR
44,965
68,850 Wages Payable
PKR
5,375
194,100 Overheads Payable
PKR
41,516
Op. Exp Payable
PKR
44,554
Total Current Liabilities
PKR
136,411
3,764,975
74,853 Loan
PKR
301,539
174,656
90,000 Equity
PKR
201,026
30,000 Net Income
PKR 3,689,608
4,134,483

PKR 4,328,583 Total Liabilities & Equity

Difference

PKR 4,328,583
PKR
-