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Emad Saif
Entrepreneurship Educator
• Income Statement
• Cash Flow
• Breakeven Analysis
ASPIRE Lemonade Stand:
Refreshing Lemonade
VALUE
PROPOSITION
CHANNELS
RELATIONSHIPS CUSTOMER
SEGMENT
REVENUE STREAMSCOST STRUCTURE
KEY
PARTNERS
KEY
RESOURCES
KEY
ACTIVITIES
ASPIRE Lemonade Stand Business Model Canvas
6
VALUE
PROPOSITION
CHANNELS
RELATIONSHIPS CUSTOMER
SEGMENT
REVENUE STREAMSCOST STRUCTURE
KEY
PARTNERS
KEY
RESOURCES
KEY
ACTIVITIES
7
RevenuesCosts <
VALUE
PROPOSITION
CHANNELS
RELATIONSHIPS CUSTOMER
SEGMENT
REVENUE STREAMSCOST STRUCTURE
KEY
PARTNERS
KEY
RESOURCES
KEY
ACTIVITIES
8
Operational Costs
CAPEX Cost
CAPEX: Capital expenditures, investment
VALUE
PROPOSITION
CHANNELS
RELATIONSHIPS CUSTOMER
SEGMENT
REVENUE STREAMSCOST STRUCTURE
KEY
PARTNERS
KEY
RESOURCES
KEY
ACTIVITIES
9
Variable Costs
Fixed Costs
Fixed Costs: stay the same regardless of output (i.e. rent, insurance,
marketing, labor)
Variable Costs: changes as level of output changes
Total Operational Costs = Fixed costs + Variable Costs
How do we come up with the cost to
make one lemonade cup?
What costs do we include?
Lemonade Quantity Cost (QR) /
Jug
Cost (QR) / Cup
Lemon 4 lemons 8 0.8
Sugar 10 spoons 3 0.3
Ice 40 cubes 2 0.2
Water 3 L 2 0.2
Cup 10 cups 3 0.3
Straws 10 straws 2 0.2
Total Cost 20 QR 2 QR
= 10x
VALUE
PROPOSITION
CHANNELS
RELATIONSHIPS CUSTOMER
SEGMENT
REVENUE STREAMSCOST STRUCTURE
KEY
PARTNERS
KEY
RESOURCES
KEY
ACTIVITIES
12
2 QR/cup
One Time Costs Cost (QR)
Icebox 500
Spoons 50
Knives 50
Lemon Juicer 50
Lemon jug 50
Lemon stand 500
Other 50
Total 1,250
VALUE
PROPOSITION
CHANNELS
RELATIONSHIPS CUSTOMER
SEGMENT
REVENUE STREAMSCOST STRUCTURE
KEY
PARTNERS
KEY
RESOURCES
KEY
ACTIVITIES
14
2 QR/cup
1,250 QR
CAPEX
cost
SALARIES
Employees Cost (QR) / month Cost (QR) / year
Sales person 1 4,000 48,000
Sales Person 2 4,000 48,000
Total 8,000 96,000
RENT
Rent Cost (QR) / month Cost (QR) / year
Amount 2,000 24,000
MISC.
Misc. Cost (QR) / month Cost (QR) / year
Misc. Costs 500 6,000
MARKETING
Marketing Cost (QR) / month Cost (QR) / year
Flyers 1,500 18,000
Online/SM 500 6,000
Total 2,000 24,000
Total Fixed Costs (QR) 150,000
VALUE
PROPOSITION
CHANNELS
RELATIONSHIPS CUSTOMER
SEGMENT
REVENUE STREAMSCOST STRUCTURE
KEY
PARTNERS
KEY
RESOURCES
KEY
ACTIVITIES
16
2 QR/cup
1,250 QR
CAPEX
cost
2,000
QR/month
2x sales people
8,000 QR/month
2,000
QR/month
1. How can we come up with
the sale price of 1 lemonade
cup?
2. How can we come up with
# of buying customers?
VALUE
PROPOSITION
CHANNELS
RELATIONSHIPS CUSTOMER
SEGMENT
REVENUE STREAMSCOST STRUCTURE
KEY
PARTNERS
KEY
RESOURCES
KEY
ACTIVITIES
18
Sales Revenues
Lemonade Sales
(Cup Price) x # customers
Tips
(% of sales)
A
d
s
Ads
(% of sales)
Assume 10 QR/cup Assume 5% Assume 3%
Assume Assume (B x C) D x 4 E x 2QR F x 12 E x 10QR K x 12
A B C D E F J K L
Day Visitors %
Buying
Customers/
cups sold
Cups
Sold/month
Cost/month Cost/year Sales/month Sales/Year
Sunday 150 15% 23 90 180 2,160 900 10,800
Monday 150 15% 23 90 180 2,160 900 10,800
Tuesday 150 15% 23 90 180 2,160 900 10,800
Wednesday 150 15% 23 90 180 2,160 900 10,800
Thursday 1,000 15% 150 600 1,200 14,400 6,000 72,000
Friday 1,500 15% 225 900 1,800 21,600 9,000 108,000
Saturday 800 15% 120 480 960 11,520 4,800 57,600
Total 3,900 585 2,340 4,680 56,160 23,400 280,800
Yearly Lemonade Sales & Costs
Income Statement (2015)
Sales Revenue 303,264
Sales 280,800
Tips (5% of sales) 14,040
Ads (3% of sales) 8,424
COGS 176,160
Cups Costs 56,160
Salaries 96,000
Rent 24,000
Gross Margin 127,104
Profit Margin 42%
Other Expenses 30,000
Marketing 24,000
Misc. 6,000
Net Income 97,104
NI/Sales % 32%
Costs of goods & services
in a year
Sales of lemonade cups
sold in a year
Profit at end of year
Net Income / Sales Revenue x 100%
Non-Operational Costs
Sales Revenue - COGS
Gross Margin / Sales revenue x 100%
Operating
Cash Flow
• (i.e. cash from
COGS, salaries,
marketing, etc.)
Investing
Cash Flow
• (i.e. equipment,
assets)
Financing
Cash Flow
• (i.e. loans)
How companies spend and receive cash …
Cash Flow in (QAR) YEAR 1
Time Period M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 Y1
Cash from Operations
Sales Revenue 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 303,264
Cups costs (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (56,160)
Salaries (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (96,000)
Rent (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (24,000)
Marketing (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (24,000)
Insurance - - - - - - - - - - - - -
Misc. (500) (500) (500) (500) (500) (500) (500) (500) (500) (500) (500) (500) (6,000)
Taxes (0%) - - - - - - - - - - - - -
Subtotal Cash from Operations 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 97,104
Cash from Investment
Equipment (1,250) - - - - - - - - - - - (1,250)
Subtotal Cash from Investment (1,250) - - - - - - - - - - - (1,250)
Cash from Finance
Investors - - - - - - - - - - - - -
Founders 1,500 - - - - - - - - - - - 1,500
Bank Loan - - - - - - - - - - - - -
Interest - - - - - - - - - - - - -
Subtotal Cash from Finance 1,500 - - - - - - - - - - - 1,500
Net change in cash 8,342 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 97,354
Cash at beginning of period - 8,342 16,434 24,526 32,618 40,710 48,802 56,894 64,986 73,078 81,170 89,262 -
Net Cash Flow 8,342 16,434 24,526 32,618 40,710 48,802 56,894 64,986 73,078 81,170 89,262 97,354 97,354
-
20,000
40,000
60,000
80,000
100,000
120,000
M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12
Net change in cash
Net Cash Flow
Fixed Costs: stay the
same regardless of
output (i.e. rent,
insurance, marketing,
labor)
Variable Costs: changes
as level of output
changes
Total Costs = Fixed costs
+ Variable Costs
Q: How do we reduce
break-even level?
Profit = ZERO
B = (Fixed Costs) / (Price – Variable)
Price: 10 QR/cup Variable Cost: 2 QR Fixed Cost: 150,000 QR
B = (Fixed Costs) / (Price – Variable)
B = (150,000) / (10 – 2)
=18,750 Lemonade Cups
18,750
187,500 QR
ProfitLoss
•
•
•
•
THANK
YOU!Emad Saif
Center for
Entrepreneurship
QATAR UNIVERSITY
emadsaif@qu.edu.qa

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Business Model Canvas to Financial Plan

  • 2.
  • 3. • Income Statement • Cash Flow • Breakeven Analysis
  • 4.
  • 6. VALUE PROPOSITION CHANNELS RELATIONSHIPS CUSTOMER SEGMENT REVENUE STREAMSCOST STRUCTURE KEY PARTNERS KEY RESOURCES KEY ACTIVITIES ASPIRE Lemonade Stand Business Model Canvas 6
  • 7. VALUE PROPOSITION CHANNELS RELATIONSHIPS CUSTOMER SEGMENT REVENUE STREAMSCOST STRUCTURE KEY PARTNERS KEY RESOURCES KEY ACTIVITIES 7 RevenuesCosts <
  • 8. VALUE PROPOSITION CHANNELS RELATIONSHIPS CUSTOMER SEGMENT REVENUE STREAMSCOST STRUCTURE KEY PARTNERS KEY RESOURCES KEY ACTIVITIES 8 Operational Costs CAPEX Cost CAPEX: Capital expenditures, investment
  • 9. VALUE PROPOSITION CHANNELS RELATIONSHIPS CUSTOMER SEGMENT REVENUE STREAMSCOST STRUCTURE KEY PARTNERS KEY RESOURCES KEY ACTIVITIES 9 Variable Costs Fixed Costs Fixed Costs: stay the same regardless of output (i.e. rent, insurance, marketing, labor) Variable Costs: changes as level of output changes Total Operational Costs = Fixed costs + Variable Costs
  • 10. How do we come up with the cost to make one lemonade cup? What costs do we include?
  • 11. Lemonade Quantity Cost (QR) / Jug Cost (QR) / Cup Lemon 4 lemons 8 0.8 Sugar 10 spoons 3 0.3 Ice 40 cubes 2 0.2 Water 3 L 2 0.2 Cup 10 cups 3 0.3 Straws 10 straws 2 0.2 Total Cost 20 QR 2 QR = 10x
  • 12. VALUE PROPOSITION CHANNELS RELATIONSHIPS CUSTOMER SEGMENT REVENUE STREAMSCOST STRUCTURE KEY PARTNERS KEY RESOURCES KEY ACTIVITIES 12 2 QR/cup
  • 13. One Time Costs Cost (QR) Icebox 500 Spoons 50 Knives 50 Lemon Juicer 50 Lemon jug 50 Lemon stand 500 Other 50 Total 1,250
  • 14. VALUE PROPOSITION CHANNELS RELATIONSHIPS CUSTOMER SEGMENT REVENUE STREAMSCOST STRUCTURE KEY PARTNERS KEY RESOURCES KEY ACTIVITIES 14 2 QR/cup 1,250 QR CAPEX cost
  • 15. SALARIES Employees Cost (QR) / month Cost (QR) / year Sales person 1 4,000 48,000 Sales Person 2 4,000 48,000 Total 8,000 96,000 RENT Rent Cost (QR) / month Cost (QR) / year Amount 2,000 24,000 MISC. Misc. Cost (QR) / month Cost (QR) / year Misc. Costs 500 6,000 MARKETING Marketing Cost (QR) / month Cost (QR) / year Flyers 1,500 18,000 Online/SM 500 6,000 Total 2,000 24,000 Total Fixed Costs (QR) 150,000
  • 16. VALUE PROPOSITION CHANNELS RELATIONSHIPS CUSTOMER SEGMENT REVENUE STREAMSCOST STRUCTURE KEY PARTNERS KEY RESOURCES KEY ACTIVITIES 16 2 QR/cup 1,250 QR CAPEX cost 2,000 QR/month 2x sales people 8,000 QR/month 2,000 QR/month
  • 17. 1. How can we come up with the sale price of 1 lemonade cup? 2. How can we come up with # of buying customers?
  • 18. VALUE PROPOSITION CHANNELS RELATIONSHIPS CUSTOMER SEGMENT REVENUE STREAMSCOST STRUCTURE KEY PARTNERS KEY RESOURCES KEY ACTIVITIES 18 Sales Revenues Lemonade Sales (Cup Price) x # customers Tips (% of sales) A d s Ads (% of sales) Assume 10 QR/cup Assume 5% Assume 3%
  • 19. Assume Assume (B x C) D x 4 E x 2QR F x 12 E x 10QR K x 12 A B C D E F J K L Day Visitors % Buying Customers/ cups sold Cups Sold/month Cost/month Cost/year Sales/month Sales/Year Sunday 150 15% 23 90 180 2,160 900 10,800 Monday 150 15% 23 90 180 2,160 900 10,800 Tuesday 150 15% 23 90 180 2,160 900 10,800 Wednesday 150 15% 23 90 180 2,160 900 10,800 Thursday 1,000 15% 150 600 1,200 14,400 6,000 72,000 Friday 1,500 15% 225 900 1,800 21,600 9,000 108,000 Saturday 800 15% 120 480 960 11,520 4,800 57,600 Total 3,900 585 2,340 4,680 56,160 23,400 280,800 Yearly Lemonade Sales & Costs
  • 20. Income Statement (2015) Sales Revenue 303,264 Sales 280,800 Tips (5% of sales) 14,040 Ads (3% of sales) 8,424 COGS 176,160 Cups Costs 56,160 Salaries 96,000 Rent 24,000 Gross Margin 127,104 Profit Margin 42% Other Expenses 30,000 Marketing 24,000 Misc. 6,000 Net Income 97,104 NI/Sales % 32% Costs of goods & services in a year Sales of lemonade cups sold in a year Profit at end of year Net Income / Sales Revenue x 100% Non-Operational Costs Sales Revenue - COGS Gross Margin / Sales revenue x 100%
  • 21. Operating Cash Flow • (i.e. cash from COGS, salaries, marketing, etc.) Investing Cash Flow • (i.e. equipment, assets) Financing Cash Flow • (i.e. loans) How companies spend and receive cash …
  • 22. Cash Flow in (QAR) YEAR 1 Time Period M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 Y1 Cash from Operations Sales Revenue 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 25,272 303,264 Cups costs (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (4,680) (56,160) Salaries (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (96,000) Rent (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (24,000) Marketing (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (24,000) Insurance - - - - - - - - - - - - - Misc. (500) (500) (500) (500) (500) (500) (500) (500) (500) (500) (500) (500) (6,000) Taxes (0%) - - - - - - - - - - - - - Subtotal Cash from Operations 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 97,104 Cash from Investment Equipment (1,250) - - - - - - - - - - - (1,250) Subtotal Cash from Investment (1,250) - - - - - - - - - - - (1,250) Cash from Finance Investors - - - - - - - - - - - - - Founders 1,500 - - - - - - - - - - - 1,500 Bank Loan - - - - - - - - - - - - - Interest - - - - - - - - - - - - - Subtotal Cash from Finance 1,500 - - - - - - - - - - - 1,500 Net change in cash 8,342 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 8,092 97,354 Cash at beginning of period - 8,342 16,434 24,526 32,618 40,710 48,802 56,894 64,986 73,078 81,170 89,262 - Net Cash Flow 8,342 16,434 24,526 32,618 40,710 48,802 56,894 64,986 73,078 81,170 89,262 97,354 97,354
  • 23. - 20,000 40,000 60,000 80,000 100,000 120,000 M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 Net change in cash Net Cash Flow
  • 24. Fixed Costs: stay the same regardless of output (i.e. rent, insurance, marketing, labor) Variable Costs: changes as level of output changes Total Costs = Fixed costs + Variable Costs Q: How do we reduce break-even level? Profit = ZERO B = (Fixed Costs) / (Price – Variable)
  • 25. Price: 10 QR/cup Variable Cost: 2 QR Fixed Cost: 150,000 QR B = (Fixed Costs) / (Price – Variable) B = (150,000) / (10 – 2) =18,750 Lemonade Cups 18,750 187,500 QR ProfitLoss
  • 27.