1st yr

own kitchen

MAST Kitchen

2 outlets
No of units per week
No of units per year
selling rate per unit

7000
364000
120

Capacity Utilisation

40%

Sales per year

Variable cost per unit

17472000

55
8008000

Total Variable Cost

8008000

Contribution
Contribution %
Fixed Operating Cost

9464000

Salary

54%

of kitchen staff & manager

Rent ( 10/- per sft per mth for 1000 sft area)
Utilities like electricity etc
Repairs & Maintenance etc
Insurance
Admn Overheads/Welfare/Travel etc
Outlet Fixed Operating Cost

Total Fixed Cost

Total Cost
PBDIT

600000
120000
120000
10000
30000
60000
64000
1004000
9012000
8460000

Depreciation as per income tax

77200

PBIT

8382800

Interest

PBT

8382800
2766324
5616476

Tax

PAT

Net Inflow

5693676

Working
Project Cost
Equipment
Furniture
Rent Deposit

394000
31000
325000

Logistics
Others
Capital Expenditure

100000
168000
1018000

Furniture
Depreciation @ 10%

31000
3100
494000
74100

Plant & Machinery

Depreciation @ 15%
FRANCHISE FEE
FRANCHISE FEE AMORITSED OVER 5 YEARS

Total
Net FA
Others

77200
525000
493000
1018000

Inventory
Raw Materials

- 30 days

Consummables
Finished Goods

658191.78
65819.18

1 day

22817.32

Debtors if any

Gross Working Capital

Creditors for Materials and Services - 15 days

Net Working Capital

0
746828
329095.89

417732.38

CASH FLOW
Inflows
PBT

8382800.00

Depreciation

77200.00

Funds From Operations

8460000.00

Term Loan Receipt

0.00

Equity Share Capital

Working capital Loan - CC Limit

Total Inflow
Outflows

0
8460000.00

Term Loan Repayment

Changes in Working Capital

417732.38

Capital Purchases

1018000.00

Tax payment

2766324.00

Total Outflow
Surplus Cash

4202056
4257943.62

2nd year
own kitchen

3rd year
own kitchen

2 outlets

2 outlets

7000

7000
364000
130

364000
140

60%

80%

28392000

40768000

60

65

13104000

18928000

13104000

18928000

15288000

21840000

54%

54%

660000
132000
132000
11000
33000
66000
70400

726000
145200
145200
12100
36300
72600
77440

1104400
14208400

1214840
20142840

14183600

20625160

65775

56048.25

14117825

20569112

14117825
4658882.25
9458943

20569112
6787806.878
13781305

9524718

13837353

0
0
0

0
0
0

0
0
0

0
0
0

27900
2790
419900
62985

25110
2511
356915
53537.25

65775
447800
493000

56048.25
382025
493000

1077041.10

1555726.03

107704.11

155572.60

37337.42

53931.84

0
1222083

0
1765230

538520.55

777863.01

683562.08

987367.45

14117825.00

20569111.75

65775.00

56048.25

14183600.00

20625160.00

0.00

0.00

0
14183600.00

0
20625160.00

683562.08

987367.45

0.00

0.00

4658882.25

6787806.88

5342444
8841155.67

7775174
12849985.67

MAST OUTLET (1 No)

Fixed Cost/Capex
Space deposit
Interiors
Hotcase/ stainless steel Ban marie
Hot rice container
Serving spoons / Plates
Extra packaging storage/ materials
Billing machines
Front desk
Dust bins
Cameras ( Optional)
Licenses fees
Standing dine stand

100000
50000
50000
10000
6000
4000
15000
5000
1000
0
5000
5000

Total

251000

others
Eqp
Eqp
Eqp
others
Eqp
Frn
Frn
others
Frn

Running Cost/ Opex

Kios space rent
Electricity
Kiosk staff
Stationary
Miscellaneous
Cleaners

10000
2000
14000
1000
2000
3000

Total

32000