7. What is the most important part of the
business plan?
8. What is the most important part of the business plan?
What your vision is..
9. What is the most important part of the business plan?
What your vision is..
10. What is the most important part of the business plan?
What your vision is..
How impeccable your marketing strategies are..
11. What is the most important part of the business plan?
What your vision is..
How impeccable your marketing strategies are..
12. What is the most important part of the business plan?
What your vision is..
How impeccable your marketing strategies are..
What you aim to conquer with your product..
13. What is the most important part of the business plan?
What your vision is..
How impeccable your marketing strategies are..
What you aim to conquer with your product..
21. INCOME STATEMENT
The Income Statement shows your expenses,
revenues, and profits for a particular period.
Basically, it is a snapshot of your business that
shows the feasibility of the business idea.
Revenue – Expenses = Profit/Loss.
22. COMPANY’S 3-YEAR INCOME PROJECTIONS
Million Tomans First Year Second Year Third Year
Revenue 800 3,000 5,000
% Growth 292% 65%
CoGS 800 1,000 1,500
% of Sales 104% 42% 38%
Gross Profit (30) 2,000 3,000
% Gross Margin -4% 58% 62%
Operating Expenses (SG&A) 963 1,646 2,019
% of Sales 122% 53% 40%
Operating Income (EBIT) (700) 100 1,000
Financial Expenses 0 0 0
Other Non-operational Incomes 0 0 0
Pre-Tax Income (700) 100 1,000
Income Tax Expense (25%) 0 25 250
Net Earning (700) 75 750
23. BALANCE SHEET
A balance sheet is a snapshot of what you’re
worth. A balance sheet adds up everything your
business owns, subtracts all debts, and the
difference that you get shows the net worth of
the business, also referred to as equity.
This statement consists of three parts: assets,
liabilities and the balance calculated by the
difference of the first two. The final numbers on this
sheet reflect the business owners’ equity or value.
24.
25. CASH FLOW STATEMENT
This section provides details on the cash position
of the business and its ability to meet monetary
commitments on a timely basis.
26. COMPANY’S 3-YEAR CASH FLOW PROJECTIONS
FREE CASH FLOW for the Firm (Million Tomans) First Year Second Year Third Year
EBIT (993) 151 1,166
Tax-Effected Income (993) 113 874
Plus:
Depreciation 9 10 11
Less:
Capital Expenditures 46 8 8
Cash Increase in Working Capital 24 163 99
Free Cash Flow for the Firm (1,054) (48) 777
Free Cash Flow for the Firm - Accumulative (1,054) (1,103) (325)
27. Cumulative Cash FlowsCash Flows
Cash Flow Positive Point Break-Even Point
Total Cash Inflow from Ops
=
Total Cash Outflow from Ops
Total Cash
=
Investment Amount