Sheet 1: Inc & exp - General- retail

	
	
	
	

		
PROJECTED INCOME AND EXPENDITURE STATEMENT
		
	

		
All amounts in MVR
		
	

		


		
Grace period (06 months)
		
Year 1 /
Year 1 
(monthly)
		
Year 2
		
Year 3
		
Year 4
		
Year 5
		
Year 6
		
Year 7
		
Year 8
		
Year 9
		
Year 10
	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Revenue
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Sales
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Cost of Sales
		


		


		


		


		


		


		


		


		


		


		


	
	

		
GST (6%)
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
	
	

		
Gross profit
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Expenses
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Insurance
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Maintenance & Repairs
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Payroll Expenses
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Professional Fees
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Rent
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Office Supplies
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Permits & Licenses
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Utilities
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Telephone
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Travel expenses
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Other (if any)
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Total expenses
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Net income before BPT and Loan repayment
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
BPT
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
		
 -   
	
	

		
Loan repayment
		
 60,000 
		


		


		


		


		


		


		


		


		


		


	
	

		
*Add and remove expenses as per relevant to the project
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Basis for sales (unit price/sales quantity)
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Notes:
		
	

		
(Notes to Income and expenditure statement are to be included)
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Example:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
[1] * Based on current market rates, monthly revenue of MVR…. is expected to be generated (a minimum of ….quanitity at a rate of MVR…. to be sold per day).
		


		


	
	

		
[2] * Revenue is expected to increase by….
		


		


	
	

		
[3] Cost of sales sales is expected to be ….(Direct cost) Eg: Inventory and Daily Purchases
		


		


		


		


		


		


		


		


	
	

		
[4] Expense (rent) is expected to increase in the year …
		


		


	
	

		
[5] Expense (payroll) is expected to increase by ..% every year
		


		


	
	

		
[6] Other expenses include…
		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Basis and assumptions:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
(Basis and assumptions for sales, cost of sales and other relevant components are to be included)
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Example:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
1. Guesthouses:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Revenue basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Average room rate
		


		


		


		


		


		


		


		


		


		


		


	
	

		
No. of rooms
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Expeted occupancy
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Price of meal
		


		


		


		


		


		


		


		


		


		


		


	
	

		
% of guests who would consume meals
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Excursion types and rates
		


		


		


		


		


		


		


		


		


		


		


	
	

		
% of guests expected to take excursions
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Cost of sales basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Cost on rooms
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Restaurant purchase costs
		


		


		


		


		


		


		


		


		


		


		


	
	

		
expected costs on excursions (fuel, outsouring cost)
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
2. Fish Processing:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Revenue basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Types and sale price per unit (per kg)
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Expected sales within the period
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Cost of sales basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
purchase price per unit (per kg)
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
3. Fishing:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Revenue basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Expected number of days of fishing
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Price of fish per kg
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Average catch per trip
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Days per trip
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Cost of sales basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Fuel cost per trip
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
4. Café and restaurant:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Revenue basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
No of tables
		


		


		


		


		


		


		


		


		


		


		


	
	

		
No of seats
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Expected occupancy
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Expected income per day
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


	
	

		
Cost of sales basis:
		


		


		


		


		


		


		


		


		


		


		


	
	

		
Daily purchase