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Group - IV

Ishtiaque Ahmed Mashrur Rahman Jobaer Ahmed Imtiaz Ahmed Chowdhury 08102060 08102075 08102096 08102106

SME: Leather Products

Ray-House of Leather

Background
Ray-house of leather is a leather products manufacturing & supplying company. Its new in the leather products industry. Its located at 4/1; Sher-E-Bangla road, Hazaribag, Dhaka-1209. It started its journey in 2006, and then it had only a factory which was used to sell processed leather. In 2010, it registered as a company and started a showroom which is also used as their office. In this showroom they keep various samples of finished leather products. Their initial investment was BDT 500000 tk. Now their investment is BDT 2000000 tk.

Ownership Structure
Its a partnership business. There are four partners. They are:
Ms. Rahima Alam Miss Srity Md. Salim Md. Mehedi Hasan Each partner has equal investment and shares profit and loss equally.

Description of the Business


Ray-House of Leather is mainly manufacturer of leather products. The company sells various types of leather products like Leather jacket Hand bag Ladies bag Belt Wallet etc.

They sell their products in local market. Specially in Rifles Square, Bashundhara City, Eastern Plaza etc. They take orders from retailers and delivers in given time. They also sell their products from their showroom.

Competition
This industry is very much competitive. A huge amount of competition exists in this sector. They have lots of competitors around this arena. For this reason small companies like Ray needs to provide quality on demand.

Financing Structure
The initial investment was BDT 500000 tk. The full amount of investment was their own investment and they didnt take any loan. Now the company owns investment of BDT 2000000 tk.

Strengths & Weakness of the Company


Strengths The company is located in a suitable place from where they can acquire raw materials. Labor is also available in the factory area. Provides quality products on demand.
Weaknesses The main weakness if the company is strong competition. There are lots of competitors in this sector. The company lacks of sufficient investments to export its products into international market.

Ray-House of leather Cash Flow Statement For the monthly Ended Decevmber31, 2009
Details Cash inflow from Sales Total Cash inflow Cash outflow from 1622500 1622500 Amount(Tk) Amount(Tk)

Selling expense
Rent(office) Rent(factory) Maintenance Total selling expense 6000 30000 16750 52750 48000 25000 50000 123000 175750 1446750

Admin expense
Labor Manager Chemist Total Admin expense Total Cash outflow Total Cash in hand

Ray-House of Leather Income Statement For the monthly Ended December31, 2009
Details Sales Less: Cost Of Goods Sold Gross Margin Less: Selling & Admin Expense Selling Expense Rent(office) Rent(factory) Maintenance Cost(monthly) Total Selling Expense Admin Expense Labor(8*6000) Manager(1*25000) Chemist(1*50000) Total Admin Expense Total Selling & Admin Expense Net Operating Income Less: Interest Expense Net Income Before Tax Less: Income Tax Net Income Amount(Tk) Amount(Tk) 1622500 1342500 280000

6000 30000 16750

52750 48000 25000 50000


123000 175750 104250 0 104250 0 104250

Ray-House of Leather Balance Sheet For the monthly Ended Decevmber31, 2009
Details Assets Current Assets Cash A/C receivable Inventory Total Current Assets Property & Equipment Machineries Equipment Total Property & Equipment Total Assets Liabilities & Owner Equity Liabilities A/C payable Notes payable Interest payable Total Liabilities Owners Equity Capital Add: Net profit Total Owner Equity Total Liabilities & Owner Equity Amount(Tk) Amount(Tk)

1446750 400000 100000 1946750 225000 50000

275000 2221750

320000 110000 153000 583000 1534500 104250 1638750 2221750

Credit Analysis
Ray-house of leather is now manufacturing and supplying their finished products into local market. The owners of the company want to export their products into international market. For this, they need loan to expand their business. They need a loan of Tk. 1000000. They need this amount of loan for three (3) years at 12% monthly interest rate. To decide whether we will give them loan or not is based on the following calculation.

Monthly income / Monthly installment 1.5 Tk. 104250 / Tk. 31112 = 3.36 So, we have decided to give them loan of Tk. 1000000 with three (3) years payback period. They have to take this loan at 12% interest. They will give installment of Tk. 31112 per month.

Hridoy Leather Store

Background
Hridoy leather store is a leather products wholesaler and retailer. It was established in 1995 and doing business in the leather products industry from last 15 years. Its located at 121/B; SherE-Bangla road, Hazaribag, Dhaka-1209. They have only one outlet where they sell various types of finished leather products. Their initial investment was BDT 100000 tk. Now their investment is BDT 1000000 tk.

Ownership Structure
Mr. Md. Abdul Rahim is the owner of the store. He is the only person who invested while starting the business.

Description of the Business


Ray-House of Leather is mainly manufacturer of leather products. The company sells various types of leather products like Leather jacket Sandel Hand bag Ladies bag Belt Wallet etc.
They sell their products in local market. Specially in Aarong, Rifles Square, Bashundhara City, Eastern Plaza etc. They take orders from retailers and delivers in given time. They also sell their products from their showroom.

Competition
This industry is very much competitive. A huge amount of competition exists in this sector. They have lots of competitors around this arena. For this reason stores like Hridoy leather store needs to provide quality on demand.

Financing Structure
The initial investment was BDT 100000 tk. The full amount of investment was own investment by the owner and he didnt take any loan. Now he owns investment of BDT 1000000 tk.

Strengths & Weakness of the Company


Strengths The store is located in a suitable place where finished leather products are available from factories. Transportation is also available in the area. Provides quality products on demand.

Weaknesses The main weakness is strong competition. There are lots of competitors in this business. The store lacks of sufficient investments to export its products into international market.

Hridoy Leather Store Cash Flow Statement For the monthly Ended Decevmber31, 2009
Details Amount(Tk) Amount(Tk)

Cash inflow from


Sales Total Cash inflow Cash outflow from Selling expense Rent Maintenance Total selling expense 10000 3000 13000 1005000 1005000

Admin expense
Labor Manager Total Admin expense Total Cash outflow Total Cash in hand 40000 20000 60000 73000 932000

Hridoy Leather Store Income Statement For the monthly Ended December31, 2009
Details Sales Less: Cost Of Goods Sold Gross Margin Less: Selling & Admin Expense Selling Expense Rent Maintenance Cost(monthly) Total Selling Expense Admin Expense Labor(4*10000) Manager(1*20000) Total Admin Expense Total Selling & Admin Expense 40000 20000 10000 3000 13000 Amount(Tk) Amount(Tk) 1005000 850250 154750

60000
73000

Net Operating Income Less: Interest Expense


Net Income Before Tax Less: Income Tax Net Income

81750 0
81750 0 81750

Hridoy Leather Store Balance Sheet For the monthly Ended Decevmber31, 2009
Details Assets Current Assets Cash A/C receivable Inventory Total Current Assets Property & Equipment Machineries Furniture Total Property & Equipment Total Assets Liabilities & Owner Equity Liabilities A/C payable Notes payable Interest payable Total Liabilities Owners Equity Capital Add: Net profit Total Owner Equity Total Liabilities & Owner Equity Amount(Tk) Amount(Tk)

932000 300000 220438 1452438 50000 40000 90000 1542438

200000 100000 40688 340688 1120000 81750 1201750 1542438

Credit Analysis
Ray-house of leather is now manufacturing and supplying their finished products into local market. The owners of the company want to export their products into international market. For this, they need loan to expand their business. They need a loan of Tk. 1000000. They need this amount of loan for three (3) years at 12% monthly interest rate. To decide whether we will give them loan or not is based on the following calculation Monthly income / Monthly installment 1.5 Tk. 104250 / Tk. 31112 = 3.36 So, we have decided to give them loan of Tk. 1000000 with three (3) years payback period. They have to take this loan at 12% interest. They will give installment of Tk. 31112 per month.

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