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Financial plan
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Here is a closing of our business plan. The Financial Plan. This is extremely important for the company, a key player. With it we can see if the business is viable or not. In addition to balancing our income and expenses, allowing greater control for the company
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INITIAL INVESTMENT AND WORKING CAPITAL
Our company will invest a total of R$315,111.65. Adding the value for fixed assets of BRL $12,619.86, with the amounts of expenses, such as the cost of the work, for opening the company in year 1.
Our working capital will be R$2,963.79 to continue our business.
SALES FORECAST
Our company works with kitchen rentals for restaurants. In this, our sales forecast is built around these rents. We analyzed 3 scenarios, the realistic, the pessimistic and the optimistic from the first 3 years of the company.
YEAR 1
OPTIMISTIC
In the optimistic scenario of our company's first year, we stated that in the first month we would have 4 rented kitchens and in the last month 8, with a total revenue of R$ 650,000.00.
REALIST
For the realistic forecast we have placed a 2 kitchen rental in the first month and 7 kitchens in the last month. With total revenue of R$470,000.00
PESSIMISTIC
For the pessimistic forecast we placed only 1 rent in the first month and 6 kitchens rented in the last month. Giving a total revenue of R$ 450,000.00.
YEAR 2
OPTIMISTIC
For the pessimistic forecast we put 8 rentals in the first month and 9 kitchens rented in the last month. Giving a total revenue of R$ 830,000.00.
REALIST
In the realistic scenario we put a total of 6 rented kitchens and in the last month 8 rented kitchens. Giving a total revenue of BRL 610,000.00
PESSIMISTIC
In the pessimistic scenario we placed 5 rented kitchens and in the last month 7 kitchens. Giving a total revenue of BRL 600,000.00
YEAR 3
OPTIMISTIC
In the third year, in the optimistic scenario, we placed a total of 9 kitchens rented in the first month and in the last 10. Resulting in a total revenue of R$960,000.00.
REALIST
In the realistic scenario, in the first month we have 7 rented kitchens and in the last month 9 kitchens. Resulting in a total revenue of R$ 800,000.00.
COSTS AND EXPENSES
COSTS
Performing this cost analysis is very important for expenses not to get out of the company's control, in addition to better understanding their applications. To understand regarding the costs of our company, we carry out the following, represented below:
PESSIMISTIC
In the pessimistic scenario, in the first month we put 7 kitchens rented in the first month and 8 in the last month. Giving a total revenue of BRL 740,000.00
Our company will have two types of costs, variable and fixed costs. In these three years, we have a fixed cost of R$20,314.00.
About Body
These are the costs present in our fixed cost.
variable costs
Our variable costs are shown in the table above. They are variable, as each month they adapt to the number of customers we have, their needs and our company's needs. In other words, it is not every month that we will need to use the collection agency, or an IT professional. Marketing varies depending on the return we are getting. The motoboys, water and electricity vary according to how many customers are in our space.
PROJECTIONS
FIXED COSTS
YEAR 1
pessimistic, optimistic and realistic
BRL 20,314.00
YEAR 2
pessimistic, optimistic and realistic
BRL 20,314.00
YEAR 3
pessimistic, optimistic and realistic
BRL 20,314.00
because the 3 years are fixed, in the 3 scenarios,
the cost will be the same.
YEAR 1
pessimistic optimistic realist
BRL 105,700.00 BRL 104,100.00 BRL 176,300.00
YEAR 2
pessimistic optimistic realist
BRL 221,300.70 BRL 296,900.00 BRL 215,400.00
YEAR 3
pessimistic optimistic realist
BRL 112,700.00 BRL 116,400.00 BRL 189,700.00
these variable costs are based on our number of
customers and their needs.
VARIABLE COSTS
EXPENDITURE
understand more about our company's expenses:
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These are our company's fixed expenses. Both in cleaning supplies, as for office supplies. These give a total of R$987.93. These orders are monthly
TAXES
We will follow the simple national tax regime.
YEAR 1 YEAR 2 YEAR 3
optimistic optimistic optimistic
9.75% 11.71% 12.29%
realist realist realist
10.79% 10.61% 11.55%
pessimistic pessimistic pessimistic
9.58% 10.06% 11.18%
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Analyzing the simple national table, we arrive at these results referring to the monthly percentage of each scenario. We take the gross revenue, take the corresponding rate, discount the discount and finally divide the undiscounted revenue by the gross. This calculation resulted in this amount.
And to calculate the deductions, we take that percentage and multiply it by each month's revenue.
CASH FLOW AND INDEX
Our company developed this cash flow for the closing of our financial plan.
In our cash flow, year 0 starts with a negative value of -R$315,111.65. As it is being represented in the table:
That was the beginning of the flow in the 3 scenarios.
OPTIMISTIC
In year 1, the cash flow starts positively.
value:
January December
BRL 21,077.27 BRL 30,735.74
During the year, the value decreased, but in the end it achieved a positive result, greater than that of the first month.
In year 2, the cash flow continues to be positive, having already increased in January
value:
January December
BRL 49,193.00 BRL 54,515.25
In year 3 the cash flow rose.
value:
January December
BRL 58,975.97 BRL 64,807.78
REALIST
In the realistic scenario we can see that in month 1, of the first year, the value was positive and in the end it remained so, having an increase. How can we see:
value:
January December
BRL 3,442.37 BRL 35,603.55
In year 2 the value remained positive.
value:
January December
BRL 44,300.36 BRL 60,790.54
In year 3, the value remained positive, but decreased in the first month.
value:
January December
BRL 55,650.90 -R$ 12,237.29 in the last month the value went to the negative
PESSIMISTIC
In year 1 of the pessimistic scenario, the flow starts with a negative value, but ends up positive.
January December
-R$ 2,766.27 BRL 26,085.24
In year 2, even though it was still low, it rose.
January December
BRL 29,687.55 BRL 41,970.25
In year 3 the value ended positive.
January December
BRL 44,535.97 BRL 50,367.78
This is the profitability of our business in the following scenarios
OPTIMISTIC
REALIST
PESSIMISTIC
