a business plan of bio gas manufacturing in Khulna area

1. 26
Tutorial of
Entrepreneurship
Development
Khulna University
Group- 3
[BUSINESS PLAN: SHIKHA]
The Firm of biogas provider & bio generators suppliers
Dipanwita Dey ID: 120305
Priyanka Hui Chowdhury ID: 120316
Nusrat Jahan ID: 120329
Niaz Bhuian ID: 120354

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BA-3106
Table of content: Page
Executive Summary 4-5
Company overview 6
Market Analysis 7-8
Marketing Mix 8-14
Legal issues 15-16
Business & Enterprise management 16-20
Financial Planning 21-26

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Entrepreneurship Development
Executive Summary
Shikha is a Khulna based biogas production company which is committed to provide renewable
energy to target customer in the face of this severe energy crisis in Bangladesh. The products
and services of Shikha include biogas production and selling it in cylinder, biogas electricity
generator, transportation of gas cylinder and set up services. The firm also aims to provide
consultancy services regarding integration of energy solution by its continuous research and
development in renewable energy field.
The firm will be formed in 2015 and will have partners and 105 employees. The name of the
firm truly reflects to its business as Shikha dedicates itself to provide continuous and never
ending energy solution. The firms different department will be directed by experienced personnel
who have specialization on finance, marketing, human resource management etc.
The main reasons of Shikha’s initiative is to avail the opportunity of providing renewable as well
as alternative energy source to the customer. The progress and advancement in biogas production
technology and demographic changes in customer demand for more cost effective and efficient
energy sources. The company aims to help the economy by reducing the imports of energy
sources and investing the money in the economy. On the same time, the firm plays a vital role to
make the environment clean by using the waste materials for biogas production. So the project
taken by Shikha is not only socially acceptable but also profitable as it is very much
economically feasible.
The initial investment required by Shikha is nearly five crore Bangladesh taka. In the first year
of its operation, Shikha aims to reach a sales target of 60 million. The analysis of the firm tells
that Shikha sells will increase up to 35% in the first 3 years of the operation. It will have a profit
margin of 40% and the payback period for the firm is 5 years.
The firm’s values include quality of product and betterment of the environment and it intends to
be the pioneer of this alternative energy source production in both the private and commercial
sector. It also intends to expand its geographical coverage across Bangladesh and create more
quality products for future.
Shikha consists of modern management structure having two executive committee who look day
to day activities of the firm. It will also practice the modern human resource practices for the
betterment of its employees.
Shikha’s initial target is the village people who don’t have efficient and environment friendly
energy source. The firm is not expected to face severe competition from any of its competitions.
The company believes that it would be able to compete because of its high quality products,
dedicated workforce, relatively lower pricing and its continuous research and development for
better products and services in the future.

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To advertise and promote the firm, Shikha will use the power of mouth, advertisement in paper,
radio and TV and educational sponsorship. The company will receive its raw materials from the
city corporation waste management, dairy firms and small farmers. The company will have an
initial risk of financing its production but the remaining risk does not possess a great risk. The
company is running the business in a suitable environment where it has the chance to grow and
succeed.

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Entrepreneurship Development
Company overview
Shikha referred to as The Company, will be registered, under the corporate entity called
Shikha (Pvt.) Limited, with the Government of Bangladesh according to The Company Act,
1994 of the country. The act is related to the formation, registration, management, winding-up
of companies and other matters therewith. The operational domain will be established in the
Khulna city, Bangladesh. Shikha will be composed entirely of private capital from the five
shareholders (founders and an external entity); all will work as the company itself.
Mission:
Ensure energy with environment.
Vision:
Our vision is to offer energy at reasonable price & save the environment.

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Product & service description
Shikha will be the biogas provider to the country people. It will ensure biogas supply
(cylinders) and bio-generators to the customers. It will offer environment friendly fuel
&power generator at affordable price.
Product line:
Our product line will be comprised of two items. One will be biogas cylinder& other will be
bio-generator. The cylinder will be the substitute of existing gas cylinder. Latter will
generate power supply as IPS, Generators, UPS & others.
Biogas Cylinder
Biogas is a mixture of burnable gases like methane
along with carbon dioxide that forms anywhere organic
material decomposes anaerobically (without oxygen),
such as in water, deep in a landfill, or in the guts of
animals. We will store biogas in usable cylinders and sell
them to the household users. These cylinders will be use
for cooking, heating and other purposes.
Bio-generators:
Bio-generator is one kind of power generator. It will generate energy which will ensure
electricity when load-shedding occur. Basically, it will work as power supply backup system
like generators. The bio-generator will setup at the place of customers. The generator will
run through biogas. Users can store raw materials such as water, animal fleshes, household
wastes or may use our biogas cylinders to run the generator.
Region & service areas:
We mainly serve the cities of Bangladesh. We will be providing cylinders & bio-generators
to households and organizations in 65 districts of our country. There will 7 offices in7
divisions of the country.

7. 8
Entrepreneurship Development
Product delivery:
Customers can directly buy both cylinders &bio-generators from our shops attach with our
offices. They can order products over phone or online. There will be a website to contact and
order products. Our service providers & technicians will also set up the bio-generator at the
customer place. We have transportations for urgent home delivery orders.
Serving hours:
Shikha will provide services to customers 6 days per week from 9am to 9 pm. But orders over
online will be received 24X7 of week. Home delivery of cylinders will be within 30mins-2hrs
according to the locations of delivery. Other hand, bio-generator set up will take 2-3 days or 1
week.
Market Analysis:
As Shikha launches biogas Cylinder & bio-generator, its target market will be all the house-
holds, hotels, restaurants, and all the industries where powers needed. It will be an opportunity to
transform life through provision of clean energy solution. Its customer will use this biogas
Cylinder for cooking, heating and other purposes and bio-generator as an alternative source of
power. These products will be environmental friendly and Shikha will try it provide it at a
reasonable price; it will try to make people of all classes of our country people as its customers.
Depending on its yearly profitability, this firm will think about focusing on international market.
The Choice of Location and Customer Portfolio:
Our biogas plant is completely new or innovative service area in our country. In this case, at first
we will target those areas where gas line has not reached yet like Khulna, Rajshahi, Comilla, etc.
And for bio generator we will target the normal household family
The Income Segment:
Bangladesh's per capita income swelled to US$ 923 in the outgoing fiscal year (FY) 2012-13,
$85 higher than the earlier fiscal 2011-12, officials said Friday BBS last week finalized its
provisional estimate of the gross domestic product (GDP) and the per capita income of the
country. The BBS in its provisional data has also showed that the country's total GNI has swelled
to 11,424.79 billion and the total GDP to Tk 10,379.87 billion in the outgoing fiscal 2012-13.
In the last FY 2011-12, the total GNI stood at Tk 10,074.43 billion and the GDP at Tk 9,181.41
billion. The per capita income in the outgoing fiscal 2012-13 has been calculated on the basis of
Bangladesh's total 153.6 million populations.

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Summary of Customer Segment:
The target customer segment of Skhikha is the Bangladeshi people. The per capita income of the
Bangladeshi people is USD 1190 (according to the surveys of 2014). In spite of macroeconomic
stability, Bangladesh has a great shortage of renewable energy.
Economic Condition of Bangladeshi People:
This chart shows the economic condition of the Bangladeshi people in various years. It describes
GDP, US Dollar Exchange, Inflation Index and Per Capita Income of Bangladesh.
Year Gross Domestic Product US Dollar Exchange
Inflation Index
(2000=100)
Per Capita Income
(as % of USA)
1980 250,300 16.10 Taka 20 1.79
1985 597,318 31.00 Taka 36 1.19
1990 1,054,234 35.79 Taka 58 1.16
1995 1,594,210 40.27 Taka 78 1.12
2000 2,453,160 52.14 Taka 100 0.97
2005 3,913,334 63.92 Taka 126 0.95
2008 5,003,438 68.65 Taka 147
2010 70.20 Taka
2014 76.20 Taka.

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Entrepreneurship Development
Competition Analysis
The main competitors of Shikha will be the natural gas manufacturer (LP gas) and alternative
electricity generation products (such as IPS) Bangladesh is running out of its natural gas
reserves. It is estimated that its reserves will be exhausted within the next decade, if no new gas
field is discovered. There are a number of LP gas manufacturers in Bangladesh who are running
their business for a long time. Some of these are-Bashundhara, Total, Clean Heat and has quite
good market share. On the other hand, the alternative electricity generation market is filled with
products from Rahim Afroz, Hamko etc. The price of bio gas cylinder of Shikha will be
relatively lower than the LP Gas cylinder manufactured by existing firms. Besides, the lower
price, Skhikha will ensure the availability of its cylinder where there is no gas line coverage. The
low maintenance cost of biogas electricity generator will be a plus point when competing with
alternative electricity generation products (IPS). Besides, these biogas generators easy to use
controlling system, greater customer service such as home delivery, online order system, 24
hours assistance service will certainly be competitive advantages for Shikha.
Bargaining Power of Suppliers
As with all businesses, the raw materials will have to be collected from the suppliers. Shikha’s
raw materials will be all kind of waste materials. And its suppliers will be the waste collectors
such as the City corporation waste management department, various bio fertilizer firms who also
collect waste materials. In this case of Shika, several strategic alliances will have to be formed
with these suppliers. A contractual agreement would be finalized during which negotiations will
be held. The substitution for inputs would also be availed in case of emergency or contingency.
In this case the substation suppliers will be environmental based NGO’ like “Primark”
Bargaining Power of Buyers
The Bargaining power of customer is ensured as the market of outputs, the ability of customers
to put the company under pressure which also affects the customer’s sensitivity to price changes.
Some of the potential factors to be mentioned here would include the bargaining leverage buyer
switching cost, price sensitivity and the differential uniqueness of products and services. In the
case of Shikha the bargaining power of buyer is taka 800 for cylindered biogas whereas the bio
gas electricity generator is taka 10000. In the market, the price of one LP Gas cylinder is about
1400 taka and the price of an IPS is about 20000 taka. Threat of New Entrants
As Shikha’s product will be fairly attractive choice for new ventures, there is a possible threat of
new entrants in this market. But the demand for products of these energy markets are pretty high
and increasing by leaps and bounds. Every home requires energy and there is a great opportunity
to gain huge revenue from the market in spite of threats of new entrants.

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Threat of Substitute Products or Services
Shikha would face a substantial buyer’s propensity
Marketing Mix:
Marketing strategy will play a prominent role for Shikha. As a start up business, it needs to be
careful about price, product, place & promotion. Shikha will maintain balanced combination of
marketing mix.
Price:
Category Sub category Cost per unit
Bio gas cylinder Bio-Generators Bio gas
cylinder
Bio-
Generators
Fixed cost IT & Office Equipment,
Plant and Machinery,
Salaries
IT & Office Equipment,
Plant and Machinery,
Salaries,
235 1090
Variables
cost
Raw materials cost
Marketing cost
Utilities(Rent,
electricity etc),
Marketing cost
Etc……
Bio –Generators
importing cost,
Utilities(Rent,
electricity etc),
Marketing cost
Etc….
525 8310
Other cost Equipment maintenance
Miscellaneous cost
etc……….
Equipment maintenance
Miscellaneous cost
etc……….
20 350
Tax General sales tax,
Property tax, licensing
tax
General sales tax,
Property tax, licensing
tax
120 1500
Gross total 900 11250
Profit 25% of gross total 300 3750
Net price 1200 15000

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Entrepreneurship Development
Product:
Shikha ensures that it would provide energy & gas cylinder supply at affordable price than our
competitors. It also cares about environmental issues. It would mainly offer gas cylinders similar
as existing gas cylinders but at lowest price. Moreover, the bio-generators would work as
effective substitute of other fuel run generators. It would be a cost saving option for users.
Specific differentiation factors of Shikha from its competitors.
1. Reasonable price of gas cylinders & bio-generators.
2. Availability of energy in rural areas.
3. Renewable source of energy
4. Customer based services deliveries (on air order receiving, home delivery generator set
services)
All these facilities are currently not available & affordable in our country. Once customer will
start using our products, they would prefer to use them recurrently.
Place:
The location of Shikha office will be in the central point of every division of the country. For this
reason our customers will get all the facilities available at service hours. This choice of location
affirms availability of products to customers. It will attract customers & demonstration services
will create publicity. Shikha will have seven offices in seven divisions as early mentioned. The
office space is decorated in such way that our customers can have the demo presentation directly
on cylinders. In case of bio- generators, Shikha’s customer will also get the same service of
demo presentation. The total area of the Shikha’s each office is approximately ……. Square feet.
This area will be classified in four sectors to provide a large enough space for the Reception
space, Store room (keeping place for cylinders, & bio- generators), Demonstration room and
Garage.
Facilities Areas (Square meters)
Reception 22.75
Store room 227.5
Demonstration rooms 34.125
Garage 56.875

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Promotions:
The primary success of Shikha depends on heavy promotion that will aware our customers about
its product or services. Heavy promotion requires injection of larger amounts of capital injection
which will cause the marketing budget would embellish the forefront of start-up expenses.
Promotional strategies would be handled by an externally contracted marketing agency which
will employ the following measures:
 A 30 second television advertisement representing the better-quality of Shikha’s cylinder
& generators with local television stations.
 15 seconds radio announcement of grand opening of Shikha’s each divisional office.
 A newspaper advertisement in local newspapers.
 Color printed leaflets to be dropped off at surrounding residential areas.
 Awareness through printed special rate brochures for corporate events.
 Establishing a website for Shikha with each personal domain name.
 Enlisting Shikha with the website www.shikhahelp.comto further spread public
awareness
These, along with personal networking by the founders, should help establish a firm footing for
Shikha n the initial phases of the startup. Further amendments can be made to the marketing
strategy with the spreading awareness of the firms. Some forecasted measures include:
 Personal networking and word-of-mouth.
 Introduction of special discounts and a loyalty program.
The marketing agency would be given a timeline during which the restaurant will be refurbished
simultaneously with promotion. This ensures a safe margin during which two processes will be
performed parallel to each other.

13. 14
Entrepreneurship Development
Brand:
The Brand name Shikha conveys the significance of our company’s activities. Shikha’s main
focus is enlightening the country with bio energy in environment friendly way.
Language The official language the company will be Bangla &
English.
Name “Shikha” the name conveys the rays of a light which
removes darkness
Quality The logo conveys a ray of light which removes
darkness.
Colors The color the logo is golden which is the color ray
comes from light. It will seek attention of the
customer.
Logo
Font A simple font which conveys purity & loyalty in
customer service.

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Business & Enterprise management:
Location:
Shikha will operate its official & operational activities in 7 divisions of the country. The main
plant of the biogas production will be located in one of the founder’s firm house in Khulna.
There will be a main plant for producing biogas & with the help of equipment the gas would be
storage in the cylinders. We will import the bio-generator from China & directly sell them to the
customers.
We will have 7 more officies around the country in 7 divisions.They would be situated in the all
central areas of cities. Because of this, the area is also home to several high-end shops and malls
with a regular attendance. It will easily accessible by various means of public transportations.
Legal issues
Starting any form of business, certain laws and policies must be followed to ensure operational
activities. Shikha will be registered under the corporate entity called Shikha(Pvt.) Limited, with
the Government of Bangladesh according to the Company Act, 1994. The firm will be composed
entirely of private capital from the four shareholders (four founders and their immediate family)
all will contribute equally to financial resources and knowledge of the sector. All the
shareholders will share responsibilities, financial resources, risks and rewards in the firm on 25-
25-25-25 basis.
Figure: central of Khulna city

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Entrepreneurship Development
Licensing
The Company Act 1994, the law requires the founders to register and get a permit with the
legislature for starting up any firm. The founder or owners are obliged to apply to the governing
body for registration of the firm.
Requisition of enlistment and determination of reasonable price of product should be made to the
governing body. After verifying the application forms the authority would notify the founders for
registration date.
For enlistment of the firm, the holders of the firm are obliged to adjust to the standard of
financial resource availability, employee safety measures, legal approval and environmental
safety measures.
After getting the notification of the authority, shareholder would present in the office & submit
the registration fees.
Legal and Tax Advisory
The Government of Bangladesh requires all businesses and individuals to submit tax reports in
the form of several taxes. There would be several tax related issues such as Federal Tax,
Commercial Property Tax, Municipal Tax and Income Tax. All these affairs will be outsourced
with a Tax Advisory agency. It will prepare a need precise plan to ensure the authorized
operations of the firm.
Organizational Structure
To organize the firm and distribute responsibilities, tasks, duties, there need to be a level of
hierarchy. For this purpose, four levels of hierarchy are developed: the Shareholders (the four
founding partners), the Upper Management Staff (office administrators, accountants), the Middle
Management Staff (receptionist, computer operators) and finally the Lower Management Staff
(technicians, Security, Delivery Boys and drivers).

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Organizational Chart:
Roles:
Shareholders
o Monthly visiting to the firm to observe and check monthly reports compiled by
the managers.
o Compiling data on sales and auditing the sales records for missed and/or
inaccurate records
o Regular communication with outsourced services to ensure efficient operation for
marketing, corporate networking and legal framework
o Ensuring payments to suppliers and outsourced agencies
o Banking operations and cash management
Administrative officers:
o Management of the offices during the work hours
o Initial personnel attendance record maintenance
o Inventory check and ordering if necessary
o Acquisition of backup personnel or inventory in case of contingencies
o Daily report to be presented to one of the shareholders
Shareholders
office
administrators,
receptionist,
DeliveryBoys
and drivers
Security sales person
computer
operators
technicians
accountants

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Entrepreneurship Development
Accountants:
o Handling financial issues & recording transactions.
o Preparing income statement & financial statements.
o Reviewing reports to the authorities.
Receptionist
o Greeting the customers
o Taking orders from customers over air
o Counseling customers for the needs
Computer operators
o Recording all activities in database
o Prepare all information about regular transactions
o Maintaining networking & online issues
o Fixing up IT related problems
Technicians
o Presenting demo to the customers
o Set up the cylinders or bio-generators at customers’ place
o Servicing products & ensuring post selling services
Sales person
o Responsible for attending to the customers
o Selling products to customers
o Meeting all the product related queries to the customers
Security:
o Ensuring safety to office equipment
o Look over safety related issues.
o Securing product from thief & damages
o Monitoring consistently for suspicious activities
Delivery boys & divers:
o Delivering product to the customers
o Carrying product from plants
o Managing all transport related matters

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Shareholders: 1
Priyanka Hui Chowdhury
Educational profile Studying Bachelor of Business Administration,
Khulna University
Languages: English, Bangla
Professional experiences Start up
Shareholders: 2
Dipanwita Dey
Educational profile Studying Bachelor of Business Administration,
Khulna University
Languages: English, Bangla
Professional experiences Start up
Shareholders: 3
Nusrat Jahan
Educational profile Studying Bachelor of Business Administration,
Khulna University
Languages: English, Bangla
Professional experiences Start up
Shareholders: 4
Niaz Bhuian
Educational profile Studying Bachelor of Business Administration,
Khulna University
Languages: English, Bangla
Professional experiences Start up

19. 20
Entrepreneurship Development
Requirements of Staffs
Position Titles Qualification Vacancy Remuneration
(monthly tk)
Administrative
officers
Education: Minimum Bachelors in Business
Administration
Experience: 2-3 years in similar role
Language: English and Bangla
Age: 25 - 30 years
Gender: Both
7 12,000
Accountants Education: Minimum Bachelors in Accounting
Experience: 2-3 years in similar role
Language: English and Bangla
Age: 25 - 30 years
Gender: Both
7 10,000
Receptionist Education: Graduation in any course
Experience: 1 year (desirable)
Language: English and Bangla
Age: 25 - 30 years
Gender: Both
7 7,000
Computer
operators
Education: Graduation in computer technology
Experience: 2-3 years
Language: English and Bangla
Age: 23-30
Gender: Both
7 10,000
Technicians Education: Diploma in electronics
Experience: 3-4 years desirable
Language: English and Bangla
Age: 20 - 30 years
Gender: Male
35 8,000
Security Education: Literate
Experience: 1 year
Language: Bangla
Age: 25 - 30 years
Gender: Male
7 5,000
Delivery boys &
divers
Education: Literate
Experience: 4-5 year driving experience
Language: Bangla
Age: 25 - 30 years
Gender: Male
14 5,000
Sales persons Education: Graduate
Experience: 2-3 years
Language: English and Bangla
Age: 25 - 30 years
Gender: Male
21 8,000

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Financial Planning
Sales forecast-Table and
breakdown first year (Bio
cylinder)
Month Number of
customers
Total
Customers(monthly)
Average
spending
%
increase
Monthly sales
Jan 50 1500 800 100 1200000
Feb 52 1560 800 4 1248000
Mar 54 1620 800 3.84615 1296000
Apr 55 1650 800 1.85185 1320000
May 57 1710 800 3.63636 1368000
Jun 59 1770 800 3.50877 1416000
Jul 60 1800 800 1.69492 1440000
Aug 62 1860 800 3.33333 1488000
Sep 64 1920 800 3.22581 1536000
Oct 65 1950 800 1.5625 1560000
Nov 67 2010 800 3.07692 1608000
Dec 69 2070 800 2.98507 1656000
Sales forecast graph Figure-1
0
200000
400000
600000
800000
1000000
1200000
1400000
1600000
1800000
1 2 3 4 5 6 7 8 9 10 11 12
Monthly sales

21. 22
Entrepreneurship Development
Sales forecast-Table and breakdown first
year (Bio-generator)
Mont
h
Number of
customers
(daily
)
Total
Customers(monthly)
Average
spending
%
increas
e
Monthly
sales
Jan 30 900 1500
6.66666
7 1350000
Feb 32 960 1500 3.125 1440000
Mar 33 990 1500
6.06060
6 1485000
Apr 35 1050 1500
2.85714
3 1575000
May 36 1080 1500
5.55555
6 1620000
Jun 38 1140 1500
5.26315
8 1710000
Jul 40 1200 1500 5 1800000
Aug 42 1260 1500
2.38095
2 1890000
Sep 43 1290 1500
4.65116
3 1935000
Oct 45 1350 1500
4.44444
4 2025000
Nov 47 1410 1500 2.12766 2115000
Dec 48 1440 1500 -100 2160000
0
500000
1000000
1500000
2000000
2500000
1 2 3 4 5 6 7 8 9 10 11 12

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Staff cost table
Title Monthly Salary
Number
of
employees Total Amount
Manager 17000 7 119000
Administrator 12000 7 84000
Accountant 10000 7 70000
Computer operator 10000 7 70000
Technician 8000 35 280000
Sales person 8000 21 168000
Receptionist 7000 7 49000
Security Guard 5000 7 35000
Driver 5000 14 70000

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Entrepreneurship Development
Investment Table
Particulars Amount Frequency Year 1 estimates
IT & Office Equipments 2100000 1 2100000
Plant and Machinery 2160000 1 2160000
Bio -Generators cost 890000 12 10680000
Salaries & Wages expenses 1015000 12 12180000
Telephone 17500 12 210000
Insurance 21000 12 252000
Stationary & post 2100 12 25200
Website cost 7000 12 84000
Accountancy cost 10500 12 126000
Legal & professional fees 5600 12 67200
Equipment maintenance 24500 12 294000
Marketing cost 1400000 12 16800000
Raw materials cost 245000 12 2940000
Provision for bad debt 28000 12 336000
Utilities(Rent, electricity etc) 280000 12 3360000
Miscellaneous cost 35000 12 420000
Total 49934400

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Cash Flow Statement-
First 12 Months First 3 years projection
Year 2015
Year
2016
Year
2017
cash from sales 38245000 40157250 45894000
Cost of sales 25047900 30568000 31690000
Gross profit 13197100 9589250 14204000
Administrative Expenses 1068000 168000 120570
Salaries & Wages expenses 12180000
Telephone 210000 25300 10000
Insurance 252000 252000 252000
Stationary & post 25200 8550 1078
Website cost 84000 23000 918
Accountancy cost 126000
Legal & professional fees 672000
Equipment maintenance 2940000
Marketing cost 1680000 1400000 14900
Raw materials cost 2940000 3050000 30359000
Provision for bad debt 336000 440000 12000
Utilities(Rent, electricity
etc) 336000 55700 12000
Miscellaneous cost 420000 559000 6210
Sales & distribution costs
Depreciation 470000 470000 470000
EBIT -10542100 0 3137700 0 35057800
Tax 58900 77500 85470
Net profit after tax -10483200 3060200 34972330

25. 26
Cash Flow Statement-First 12 Months
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9
Month
10
Month
11
Month
12
Cash Inflows
cash from sales 2550000 2688000 2781000 2895000 2988000 3126000 3244000 3378000 3471000 3585000 3723000 3816000
Vat 382500 403200 417150 434250 448200 468900 486600 506700 520650 537750 558450 572400
Cash Inflows in period 2932500 3091200 3198150 3329250 3436200 3594900 3730600 3884700 3991650 4122750 4281450 4388400
Cash outflows
Financing & Investment
IT & Office Equipments 2100000
Plant and Machinery 2160000
Bio -Generators cost 890000 890000 890000 890000 890000 890000 890000 890000 890000 890000 890000 890000
Administrative Expenses
Salaries & Wages expenses 1015000 1015000 1015000 1015000 1015000 1015000 1015000 1015000 1015000 1015000 1015000 1015000
Telephone 17500 17500 17500 17500 17500 17500 17500 17500 17500 17500 17500 17500
Insurance 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000 21000
Stationary & post 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100 2100
Website cost 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000
Accountancy cost 10500 10500 10500 10500 10500 10500 10500 10500 10500 10500 10500 10500
Legal & professional fees 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600
Equipment maintenance 24500 24500 24500 24500 24500 24500 24500 24500 24500 24500 24500 24500
Marketing cost 1400000 1400000 1400000 1400000 1400000 1400000 1400000 1400000 1400000 1400000 1400000 1400000
Raw materials cost 245000 245000 245000 245000 245000 245000 245000 245000 245000 245000 245000 245000
Provision for bad debt 28000 28000 28000 28000 28000 28000 28000 28000 28000 28000 28000 28000
Utilities(Rent, electricity etc) 280000 280000 280000 280000 280000 280000 280000 280000 280000 280000 280000 280000
Miscellaneous cost 35000 35000 35000 35000 35000 35000 35000 35000 35000 35000 35000 35000
Sales & distribution costs
Vat 639000 644000 667000 678000 710000 711000 721000 733000 739000 745000 751000 758000
Cash outflows in period 8880200 4625200 4648200 4659200 4691200 4692200 4702200 4714200 4720200 4726200 4732200 4739200
Net cash flows -5947700
-
1534000
-
1450050
-
1329950
-
1255000
-
1097300 -971600 -829500 -728550 -603450 -450750 -350800