1. EduTours
Educational Tour Company – Sample Plan
SubmittedBy
 Ms. Doreen Setenane
 Ms. Jubilia Raluswinga
 Ms. Roshna George
SubmittedOn
 January 4, 2016

2. Confidentiality Agreement
The undersigned reader acknowledges that the information provided by Amira Sultan in this
business plan is confidential; therefore, reader agrees not to disclose it without the express written
permission of Amira Sultan.
It is acknowledged by reader that information to be furnished in this business plan is in all respects
confidential in nature, other than information which is in the public domain through other means
and that any disclosure or use of same by reader, may cause serious harm or damage .
Upon request, this document is to be immediately returned to Amira Sultan.
___________________
Signature
___________________
Name (typed or printed)
___________________
Date
This is a business plan. It does not imply an offering of securities.

3. Table of Contents
1. Executive Summary
2. Company Summary
3. Business Description
4. Market Analysis Summary
5. Strategy andImplementationSummary
6. Management Summary
7. Financial Plan

4. 1
1. Executive Summary
EduTours will be the premiere full service educational tour provider to school students (aged
11-16 years) in Abu Dhabi.
An opportunity exists for two reasons:
1. Educational tourism is one of the fastest growing areas of the travel and tourism in the
world.
But, in UAE, there is no big brand in this market. There is no educational tourism
company based in Abu Dhabi.
2. Abu Dhabi Market Projections from 2007 to 2030 shows that number of schools will
grow by 275%.
EduTours is poised to take advantage of the growth and very minor competition in the city’s
educational tourism industry, with a dedicated and experienced staff, excellent networking, and
effective management and marketing.
Our marketing strategy will be based mainly on ensuring customers know about our existence
and the service(s) we fulfill.
We project Sales to increase 5% in the 2nd year and 10% in the 3rd year.
AED -
AED 2,000,000
AED 4,000,000
AED 6,000,000
AED 8,000,000
AED 10,000,000
AED 12,000,000
AED 14,000,000
AED 16,000,000
AED 18,000,000
AED 20,000,000
Year 1 Year 2 Year 3
Sales
Gross Margin
Net Profit
Highlights

5. 2
1.1 Main Objectives
EduTours intend to attain the following objectives:
1. Achieve 5% sales in Year 1, followed by 10% increase in Year 2 and Year 3, 15% increase in
Year 4, with corresponding increase in sales and profitability
2. Continuously provide enjoyable quality educational tours on time and on budget.
3. Develop enthusiastically satisfied customers all of the time.
4. Establish a market presence that assures short-term and long-term profitability, growth and
success.
5. Establish and maintain strategic alliances with service providers nationally, internationally,
and with travel professionals to create better tour packages at competitive prices
6. Contribute positively to our communities and our environment.
1.2 Vision
Raising Global Citizens through Travel
1.3 Mission
EduTours mission is to provide highest quality educational tour services to school students, in
the emirate of Abu Dhabi.
We believe that for creating global citizens, education must go beyond the four walls of a
classroom.
EduTours takes pleasure in creating opportunities for students to explore the real world and
learn through new experiences.
EduTours places high value in building positive long term relationship with our employees and
customers, by ensuring their utmost satisfaction.
1.4 Keys To Success
Providing value added learning tours.
1. Excellence in fulfilling the promise - Delivering the best service throughout in a timely
and effective manner.
2. Solid and fruitful strategic alliances with key personnel – ADEC, schools, parents and that
helps to develop repeat business from a base of loyal, satisfied customers.
3. Marketing know-how: As a relatively new company on the market there will be a need to
market our business and the services we provide. This will also act as a temporary
deterrent for companies contemplating entering our market.

6. 3
2. Company Summary
EduTours is a full service educational tour company, located in Abu Dhabi.
EduTours intends to provide local and international educational tours to private and public school
students in Abu Dhabi, mainly targeting the age group of 11-16 years.
EduTours will initially be focusing on providing three categories of tours for students - Industry
Tours, International Tours and Make A Difference Tours.
As EduTours grows, it will expand to offer more types and categories of tours, for a wider range of
students.
2.1 Company Ownership
EduTours is a Limited Liability Company, located in the emirate of Abu Dhabi.
It is owned by five people – a UAE local with 60% equity participation and four expat owners with
10% ownership each.
EduTours ownership:
1. Ms. Amira Sultan 60%;
2. Ms. Roshna George 10%;
3. Ms. Doreen 10%;
4. Ms. Jubilia Raluswinga 10%;
5. Mr. Adam Cates 10%
2.1 Start-up Summary
The initial start-up capital requirement for EduTours will be used to:
 Finance start-up costs and payroll expenses for the first 12-months of operation, i.e.
o Licensing Fees and Set Up Costs
o Insurance will be a start-up expense.
o Expenses related to rent, office supplies, utilities, etc.
o Salaries for personnel.
o The marketing costs are for the brochures, advertisements and development of our
website.
o General Administration and Miscellaneous costs involved in formulation and
execution of strategic plan.

7. 4
3. Business Description
EduTours provides full service educational tours to school students (aged 11-16 years) in Abu Dhabi.
We offer three categories of tours:
1. Industry Tours
 Hosting industry visits provides the opportunity for students to have a general idea
about how a specific industry operates, what are the various careers available in that
industry and what does the various jobs and work culture in that industry look like.
2. International Tours
 Global awareness and international collaboration during the formative year’s results
in more rounded individuals, encouraging our pupils to see things from different
perspectives and helping them to make informed decisions, acquiring transferable
skills that will be useful to them and will remain with them for life.
3. Make A Difference Tours
 Students will encounter life-enriching lessons on these tours, as we take them to the
sidelines and into the world of a developing society and they get a chance to become
part of a greater good that benefits the indigenous peoples of each region and, most
importantly, make a difference.
Our services include:
 Pre-tour preparation:
We provide students and their parents with all the information about the trip in advance. We
even provide a detailed brochure outlining the itinerary and trip information. Our expert team
meets directly with teachers, administrators, students, parents, and guides them through the
planning process.
 Logistics
From airfare to travel insurance, from accommodation to tasty delicious food, from local
transport to sightseeing tickets. Our prices are all inclusive and the only thing that the students
need to carry is their zest for adventure and a little pocket money.
 Customized payment options:
We offer payment plan options for students and parents who want to make a series of
payments rather than one large deposit.
 Safety:

8. 5
Safety is given utmost priority on our trips and we are proud of our safety standards. We place
special emphasis and security and hygienic conditions in all hotel accommodations, and
perform vigorous safety checks before finalizing our program. Tour directors are well trained in
handling all aspects of students’ safety and will always be available to the students.
 Full-time tour director:
An experienced tour escort will be with the travel group throughout the tour and will take care
of any and all included sightseeing admissions, hotel accommodations and meals. This allows
the students to enjoy the tour without worrying about any of the arrangements.
We want to establish ourselves in the Abu Dhabi educational sector by providing high quality
educational tours for schools.
4. Market Analysis Summary
4.1 Market Trends and Needs
Educational tourism is one of the fastest growing areas of the travel and tourism in the world.
Last year, about 220 million young travelers, or about 10 per cent of the record-setting 1.1 billion
international tourists, set out on overseas school trips, according to the World Youth Student and
Educational Travel Confederation, an association of school travel companies.
Internationally, the demand for international educational travel experiences in a safe setting is such
that some schools have resorted to dedicating full-time staff to organizing them.
But, in UAE, there is no big brand in this market. There is no established brand in the educational
experiences space. There are a handful of tour companies that provide international school trips to
the students in Dubai, but no company has yet reached out to the Abu Dhabi student population.
Abu Dhabi Market Projections 2007 – 2030
Schools growth: 236 – 650 (+275%)
Educational Facilities in Abu Dhabi (2015):
• Governmentschools:260
• Studentsin governmentschools:146,216
• Private schools:188
• Studentsin private schools:223,803
Abu Dhabi Education Council (ADEC) is responsible for managing, guiding, adopting and
implementing various educational development strategies and initiatives in Abu Dhabi.

9. 6
The Private Schools and Quality Assurance Sector (PSQA) at ADEC has added 45 new private schools
in the Emirate of Abu Dhabi over the past four years, to meet the increasing demand for private
school seats and thereby added additional 58000 academic seats.
Total investments over the past four years reached 2.3 billion Dirhams, where the total income of
private schools is estimated at almost 3.2 billion Dirhams for investors in the private school sector.
As of 2014/15, the Emirate of Abu Dhabi hosts 188 private schools, which attracts about 64% of the
total student population in the Emirates, 24% of whom are UAE Nationals. It is expected that the
total number of students will continue to grow at a rate of 5% every year.
4.2 Market Segmentation
EduTours target customers are the students, around the age of 11 to 16 years, studying in the
private and public schools of Abu Dhabi.
We are focusing on providing our services to all the schools in the emirate of Abu Dhabi and that
includes – international schools with different curriculums and the government public schools.

10. 7
The following chart and table outline the target market segments for EduTours, and include annual
growth projections.
MARKET ANALYSIS
Target Group Growth Year 1 Year 2 Year 3 CAGR
Abu Dhabi Public School Students 2% 55,000 56,100 57,222 2%
Abu Dhabi Private School Students 5% 94,000 98,700 103,635 5%
Total 3.50% 150,000 154,800 160,857 3.50%
4.3 Target Market Segment Strategy
EduTours will be based in Abu Dhabi.
Our marketing strategy will be based mainly on making our company and service known to ADEC
and the schools in Abu Dhabi, and at the same time, building relationships and trust with the
officials of the private and public schools.
The decision to establish strategic alliances with Abu Dhabi Educational Council is aimed at tapping
our target market effectively and efficiently.
We will ensure that our tour prices take into consideration the schools and parents budgets, and
that these people know that we exist, appreciate the value of our services, and how to contact us.
Abu Dhabi Public School Students
Abu Dhabi Private School Students
Market Analysis (Pie)

11. 8
The marketing will convey the importance of educational tourism, sense of quality and safety in
every tour we provide.
4.4 Service Business Analysis
Educational trips provide valuable educational opportunities away from the classroom, without
using textbooks and other tools used in a normal school setting. Students on Educational trips can
often learn while having fun in a more informal environment.
Parents want their children to be globally competitive and educational trips helps the children
widen their perspective and their worldview.
Schools want to distinguish themselves from their competitors, by providing a variety of ways for
children to learn..
EduTours firmly believe that education outside the classroom is as important as what happens
inside the classroom. EduTours will be pioneers in bringing this kind of tourism to the schools in Abu
Dhabi, by establishing our office in this emirate and by providing excellent learning opportunities
through travel.
4.4.1 Business Participants
Educational Tourism is a part of the Travel and Tourism industry, which includes participation with a
variety of organizations:
Attractions and events which provide the venue for learning experiences
( e.g. parks, historic sites, zoos, bird and wildlife sanctuaries)
Industries that embrace Corporate Social Responsibility and allow students to come and explore the
inside industry working and careers.
Tour Operators who package experiences for students and provide destination expertise, local
knowledge and escort services.
Transportation Industry such as planes, trains and bus transport as part of a package, including
travel to and fro from the departure point.
Hospitality services including catering, recreation and accommodation options.
4.4.2 Main Competitors
Since EduTours is the pioneer tours company, with an office in Abu Dhabi, focusing on educational
tours for school children, we face no direct competition.

12. 9
However we could face competition from a few companies that offer similar service in Dubai, if they
choose to expand their services to Abu Dhabi.
The main secondary competitors will be
Compass International Tours
Compass International Tours LLC is a global destination management, events and incentive travel
company. It is an IATA certified company with the head office located in Dubai, and associated
offices in France, Italy, and India.
They also offer educational tours for some schools in Dubai.
They already have a large market in Dubai, still to capture and chances of them expanding to Abu
Dhabi are less.
Even if they expand, they would have to adhere to a different set of rules, as laid out by ADEC and
that process is not very easy.
Flight Center
Flight Centre is a travel agent in UAE, offering flights, holiday packages, cruises, ski holidays, last
minute hotel deals, travel insurance and much more. They are based in Dubai.
Flight Centre UAE has also developed tour packages that are more relevant to the Middle East
location to cater for its high proportion of international students and to compliment the
international curriculums.
However since their main focus is Dubai and there is still lot of opportunities for them in Dubai, the
chances of them entering the Abu Dhabi market is low.
The Teach Company
is an educational and learning based travel company that offers students unique learning
experiences within India as well as in the most fascinating destinations around the world.
The Teach Company, formed six months ago after a merger between two school travel operators in
India, has spent the past week meeting parents and schools in Dubai proposing its educational
tours.
They are currently not a threat, but since they are a well-established company in India, they could
be a potential threat in the long run.
Upon closer analysis of the above competitors it may be observed that all of the competitors are
aiming for the Dubai educational sector.

13. 10
Our strong advantage compared to these secondary competitors are that we are aiming for Abu
Dhabi schools and we also offer local industry tours, which none of the competitors currently offer.
Even if they were to expand their services to Abu Dhabi, there is enough market in Abu Dhabi to
capture for atleast 2 to 3 players in the same field.
5. Strategy and Implementation Summary
In order to reach our goal of becoming one of the premiere educational tour providers for schools in
Abu Dhabi, EduTours will adopt the following strategies:
 Emphasize exceptional service – We aimto win the confidence of our clients by providing
excellent service to our customers throughout the process.
 Create memorable learning experiences – We strive to create a fun and impactful learning
experience for each of our students, in all the trips we offer.
 Ensure safety – We will ensure that each of the student that partners with us feels safe and
secure, at all times, by educating students on safety measures and precautions and
implementing strategies to create a safe atmosphere.
 Build loyal clients – We intend to build image and awareness through a personal touch,
consistency and distinctiveness in our service provision.
 Educate - parents, school teachers and students by promoting educational tours as a life
changing and effective learning tool for students.
Our main strategy is win the confidence and trust of ADEC, schools, parents and students by
delivering unforgettable fun learning experience to students, in each of our tours.
We strive to maintain positive long term relationships with ADEC, various schools and parents by
delivering excellent customer service and value added promotional offers for continuous clients.
Training will be conducted on a regular basis to ensure that our staff is fully meeting customer
expectations. We will also aimfor employee retention, by providing our staff incentives or
opportunities to excel, as this will help us build long term relationship with clients, by providing
personalized services.

14. 11
5.1 SWOT Analysis
5.2 Marketing Strategy
In terms of marketing, we intend to ensure that our name and services are marketed on an
extensive basis so that customers are aware of our existence.
In price, we intend to offer reasonable and competitive prices in comparison to our potential
secondary competition.
Our service marketing will strive to ensure that we establish long relationships with clients.
Marketing Expenses
We have aimed to keep our initial marketing expense to a nominal amount of 100,000 dirhams, as
most of our initial marketing will be through direct marketing, networking, building relationships
with key players, by event promotions, giving interviews and posting advertisements in certain
educational magazines and social sites.
As our market share increases and capital is generated, further marketing programs and the
expansion of those in existence at the time will be undertaken, to ensure market development.
However with time, these programs will start generating revenue for the business, which we shall in
turn reinvest.
STRENGTHS
- Pioneer in the market
- Experienced Management Team
- Sufficient Financial Resources
- Huge untapped Market
WEAKNESS
- New Market
- Have to educate parents and
schools
- New team working together
OPPORTUNITIES
- Growing Market Trend
- Government encouragement of world
class education
- No immediate competitors
THREATS
- Established tour groups may look
at entering and tapping into
educational tourism.

15. 12
Pricing Strategy
Due to the introductory nature of our services we intend to implement a penetration pricing
strategy which will ensure that potential customers are not frightened away by our prices, up until
our services are appreciated and fully operational.
We intend our income structure to match our cost structure, so as to ensure that the salaries we
pay to our employees to assure good service are balanced by the cost we charge to the customer.
Promotion Strategy
This strategy will be based primarily on informing potential customers of the existence of our
services and making the right information available to our target customer. The intention will be to
highlight the benefit of utilizing our service(s), which will include:
 Pre-tour preparation
 Logistics
 Customized payment options
 Safety
 Full-time tour director
We intend to spread the word about our business through the following:
1. Advertising: This shall be undertaken through educational magazine publications, which are
read by teachers, parents and students, as well as the local newspapers.
EduTours will also be advertised through professionally done brochures, and other such sales
literature, which allow enough detail to be communicated about the services offered by the
company. This literature will be mainly targeted at potential clients and placed or made
available at strategic points, such as ADEC Teacher Conference, TeachUAE magazine, etc.
With time we also intend to utilize billboards to advertise ourselves, likewise located at
strategic points.
2. Direct Marketing: We will directly market our services to schools. We may arrange for an
appointment with the respective decision-maker, with the intention being to lure them into
utilizing of our services.
We will also plan to give them EduTours brochures and business cards.
3. Events and Networking: EduTours aims to promote itself through attending educational
shows and expositions. Not only will these increase awareness of our services and business
name, but also enable us to interact with potential clients who may decide to utilize our
service. E.g.: Teacher Recruitment Events, Professional Development Events, ADEC
Conferences, TESOL conferences, etc.
4. Newsletters, Interview in newspaper, magazine about importance of educational tourism
5. Social Sites aimed for teachers and by EduTours website and Facebook page

16. 13
6. Various Promotions and Offers
Offer free trip for limited number of teachers, to accompany students on tours.
All the above promotional tools shall be well integrated and utilized in tandem so as to
maximize their effect.
Positioning Statement
EduTours aims to position itself as the premiere educational tour company catering to school
students in Abu Dhabi, through our exceptional service and value added learning tours to students.
Through our reasonable charges and memorable learning tours, we intend to attract a large portion
of the market, both directly and indirectly. Hence all promotional material and campaigns shall be
directed to fulfilling our intended positioning on the market.
5.3 Sales Strategy
For the short term at least, the selling process will depend on personal selling/networking and
advertising to lure and inform potential customers about the services we offer and the benefits of
utilizing our services. Our marketing intends to create knowledge and awareness of our service
category.
5.3.1 Sales Forecast
The following chart and table show our planned Sales Forecast for the next four years.
SALES FORECAST by YEAR
Type of Tours Year 1 Year 2 Year 3
Industry Tours AED 400,000 AED 504,400 AED 654,400
International Tours AED 16,140,000 AED 16,785,400 AED 18,207,380
Make A Difference Tours AED 336,000 AED 430,000 AED 630,000
TOTAL SALES AED 16,876,000 AED 17,719,800 AED 19,491,780
Direct Cost Of Sales AED 3,285,500 AED 3,300,326 AED 3,420,550

17. 14
AED 0
AED 2,000,000
AED 4,000,000
AED 6,000,000
AED 8,000,000
AED 10,000,000
AED 12,000,000
AED 14,000,000
AED 16,000,000
AED 18,000,000
AED 20,000,000
Year 1 Year 2 Year 3
Make A Difference Tours
International Tours
Industry Tours
Sales Forecast by Year
AED -
AED 900,000
AED 1,800,000
AED 2,700,000
AED 3,600,000
AED 4,500,000
AED 5,400,000
AED 6,300,000
AED 7,200,000
AED 8,100,000
AED 9,000,000
Jan - March April - June July - Sept Oct - Dec
Make A Difference Tours
International Tours
Industry Tours
Sales Forecast by Quarter
AED -
AED 2,000
AED 4,000
AED 6,000
Jan - March April - June July - Sept Oct - Dec
SALES Forecast by QUARTER
Industry Tours

18. 15
6. Management Summary
6.1 Organizational Structure
6.2 Management Team
The founders of EduTours are passionate about the activities it will promote and offer to the
educational sector of AUH. Management style will reflect the participation of all the owners.
The Management Team of EduTours will comprise of a local owner, who has 60% equity
participation in the company and four expat owners, who each have 10% equity in the firm.
Each of the 5 owners is assigned with clear job roles and responsibilities. Every member of the
management team has committed to take on additional levels of responsibilities, if required and do
whatever is necessary, to make EduTours a success, as the team believes in the mission of the
company and the value it has to offer to the students.
CEO
CFO CTOCOO
President
Administration and Support Staff

19. 16
6.2.1 Roles and Responsibilities of Management Team
President
Ms. Amira Sultan, is our local owner and she has a background in academics and holds a master's
degree in administration. She has 4 years of teaching experience and has served as a principal of a
school under Abu Dhabi Education Council (ADEC) for 2 years.
She had quit her job with ADEC in 2014 and is now focusing on her family, as she wants more time
with her 6 children. She is however interested in having minimal involvement in some form of
business that continues to impact the life of children and has agree to support us in our business
idea.
Ms. Amira will not be actively involved in the day to day running of the business. Her major
responsibilities will be financially supporting us in the first year of operation and in getting us the
required licenses and permissions to start running the business. We also plan to tap into her
experience and influence with ADEC, as needed, in creating open doors for us to enter the
education industry and gaining the trust of ADEC officials and other private school operators in Abu
Dhabi.
CEO - Marketing and Tourism Director
Ms. Roshna George, Bachelor of Engineering, Master in Global MBA with five years of experience as
Marketing Director, in a reputable Travel and Tourism Industry. However, acknowledging the
importance of continuous training and improvement, the Managing Director intends to undergo a
course in Travel and Tourism so as to be fully conversant in the field, as well as obtain knowledge of
the latest developments in the industry.
Roshna is responsible for selling our services to the schools in AUH and in developing the market for
educational tours.
COO - Strategic Planning and Operations Director
Ms. Doreen, Bachelor in Strategic Management, Master in Global MBA with over 5 years of
experience as Operations Manager and 2 years as Director of Operations in a multinational
company.
Doreen is responsible for overseeing the day to day running of the business and in managing the
administrative staff of EduTours.
Doreen is also responsible to ensure that the day to day activities are in line with the company
vision and mission and that company culture reflects the company values.
CTO - Chief Training and Safety Officer
Ms. Jubilia Raluswinga, Bachelor in Nursing Administration and Education, Master in Global MBA
with over 5 years of experience as a nurse and 6 years of experience as a Nurse Educator.
Jubilia places a high value for safety and believes strongly that safe environment and conditions are
basic rights of human beings.
Jubilia is responsible for ensuring that our tours are 100% safe for each and every student. Jubilia
will work with tour agencies and schools that EduTours partners with, to ensure that safety of every
student is paid great attention to.

20. 17
Jubilia will have responsibilities pertaining to policy development, safety inspections, safety training
and compliance with the local and international safety laws.
CFO - Legal and Financial Officer
Mr. Adam Cates, Bachelor in Finance, Master in MBA specializing in Human Resource, with 9 years
of work experience in different industries and 2 years of experience as a Consultant in the UAE.
Adam Cates is accountable for the administrative, financial, and risk management operations of the
company.
He is also responsible for maintaining and enhancing the organization's human resources by
planning, implementing, and evaluating employee relations and human resources policies,
programs, and practices.
6.3 Personnel Plan
For the first year, other than the five management team members mentioned above, we will need
to hire four administrative staff with atleast 2 years of experience in tourism industry, to help
provide administrative support for the tours and coordinate activities with the various schools.
In the consecutive years, we plan to add to our staffing because we are targeting for atleast 5 to
10% growth in revenue, every year.
The President gets a fixed amount of AED 800,000 from second year onwards.
Each of the four expat owners will get 10% of dividend from the current year’s profit. The remaining
% of profit, will be Retained Earnings.
So we have considered only President and the salaried staff in the payroll.
Personnel Plan
YEAR 1 YEAR 2 YEAR 3 YEAR 4
President AED 0 AED 800,000 AED 800,000 AED 800,000
Administrative and
Support Staff
AED 24,000 AED 48,000 AED 72000 AED 100,000
Consultant AED 20,000 AED 30,000 AED 0 AED 60,000
Total People 6 10 14 19
Total Payroll AED 44,000 AED 878,000 AED 872,000 AED 960,000
Training
We plan to equip and empower each of our staff by encouraging continuous learning. To meet this
purpose, we will be bringing in consultants to train us on the education and tourism industry,
customer service, quality, conflict resolution, time management, etc.

21. 18
7. Financial Plan
In the financial plan we intend to have the following:
 A fundamental respect for giving our customers value, and for maintaining a healthy and
congenial workplace.
 Cash flow as first priority, growth second, profits third.
 Respect for realistic forecasts, and conservative cash flow and financial management.
7.1 Important Assumptions
Some of the more important underlying assumptions are:
 We assume a strong economy, without major recession.
 We assume, of course, that there are no unforeseen changes in economic policy to make our
service immediately obsolete or unwanted.
 International conditions will remain favorable for service providers and EduTours will be able
to maintain those relationships.
7.2 Key Financial Indicators
The following chart indicates key financial indicators for the first three years for EduTours.
AED 0
AED 2,000,000
AED 4,000,000
AED 6,000,000
AED 8,000,000
AED 10,000,000
AED 12,000,000
AED 14,000,000
AED 16,000,000
AED 18,000,000
AED 20,000,000
Year 1 Year 2 Year 3
Sales
Gross Margin %
Net Profit

22. 19
7.3 Break-even Analysis
This Break-even Analysis table and chart, below, project the figures for sales break even.
We would need to sell 8 units in order to cover our fixed costs.
If you sell our anticipated average of 11 units /month, then our profit would be $15,036.
SUMMARY
Estimated MonthlyFixedcosts AED 38,083
Variable cost per unit AED 571
Salesprice per unit AED 5,400
Anticipatedmonthly unitsales 11 units

23. 20
7.4 Projected Profit and Loss
The following table indicates the projected profit and loss.
AED -
AED 2,000,000
AED 4,000,000
AED 6,000,000
AED 8,000,000
AED 10,000,000
AED 12,000,000
AED 14,000,000
AED 16,000,000
AED 18,000,000
YEAR 1 YEAR 2 YEAR 3
Gross Margin
AED -
AED 2,000,000
AED 4,000,000
AED 6,000,000
AED 8,000,000
AED 10,000,000
AED 12,000,000
AED 14,000,000
AED 16,000,000
YEAR 1 YEAR 2 YEAR 3
Net Profit

24. 21

25. 22
7.5 Projected Cash Flow
The following chart and table highlights the projected Cash Flow statement for EduTours.
AED -
AED 200,000
AED 400,000
AED 600,000
AED 800,000
AED 1,000,000
AED 1,200,000
AED 1,400,000
AED 1,600,000
Jan - March April - June July - Sept Oct - Dec
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Total Cash Inflow (A)
Total Cash Outflow (B)
Closing Cash Balance(A-B)
Cash

26. 23
7.6 Projected Balance Sheet
The table below outlines the company's Balance Sheet.