CASH FLOW FOR FIRST YEAR

Description
0
Initial Investment
Warehouse
Machines
Wheigt Scales
Office equipments
Miscellaneous
Working Capitals
Total Initial Investment

MONTH
6

Total
7

10

11

12

6,500
5,500
2,000
2,000
4,000
55,000
75,000

Operating Cash Flow

Price of Material (per Ton)
Unit Sold (Ton)
Sales Price (US$)

950
250
998

950
250
998

950
250
998

975
300
1,024

975
300
1,024

975
300
1,024

1,000
350
1,050

1,000
350
1,050

1,000
350
1,050

1,025
400
1,076

1,025
400
1,076

1,025
400
1,076

Revenue
Sales Revenue
Total Sales Revenue

249,375
249,375

249,375
249,375

249,375
249,375

307,125
307,125

307,125
307,125

307,125
307,125

367,500
367,500

367,500
367,500

367,500
367,500

430,500
430,500

430,500
430,500

430,500
430,500

4,063,500
4,063,500

Production Cost
Material Cost
Variable cost
Fixed Cost
Total Production Cost

237,500
500
1,500
239,500

237,500
500
1,500
239,500

237,500
500
1,500
239,500

292,500
600
1,500
294,600

292,500
600
1,500
294,600

292,500
600
1,500
294,600

350,000
875
1,875
352,750

350,000
875
1,875
352,750

350,000
875
1,875
352,750

410,000
1,000
1,875
412,875

410,000
1,000
1,875
412,875

410,000
1,000
1,875
412,875

3,870,000
8,925
20,250
3,899,175

9,875
988

9,875
988

9,875
988

12,525
1,253

12,525
1,253

12,525
1,253

14,750
1,475

14,750
1,475

14,750
1,475

17,625
1,763

17,625
1,763

17,625
1,763

164,325
16,433

8,888

8,888

8,888

11,273

11,273

11,273

13,275

13,275

13,275

15,863

15,863

15,863

147,893

Operating Income before Taxes (EBIT)

Taxes on Operating income (10%)
Net Operating Profit After Taxes (NOPAT)

ANALYSIS FOR ONE YEAR

Pay Back Period
IRR

(75,000)

8 months
17%

Assumption :
Price of the raw materials US$ 950 per ton
Price of the raw materials will be increase US$ 25 per ton quarterly
Sales prices are up 5% to the raw material prices
Production will be increase 50 ton quarterly and max 500 T
Variable cost are US$ 2,0- per ton
Variable cost will be increase 25% per semester
Monthly Fixed cost are US$ 1500
Fixed cost will be increase 25% per semester

Assumption :
Price of the raw materials US$ 950 per ton
Price of the raw materials will be increase US$ 25 per ton quarterly
Sales prices are up 5% to the raw material prices
Production will be increase 50 ton quarterly and max 500 T
Variable cost are US$ 2,0- per ton
Variable cost will be increase 25% per semester
Monthly Fixed cost are US$ 1500
Fixed cost will be increase 25% per semester

CASH FLOW OF COFFEE TRADING PROJECT

Description
1

Second Year
6
7

Total

1,050
450
1,103

1,050
450
1,103

1,050
450
1,103

1,075
500
1,129

1,075
500
1,129

1,075
500
1,129

1,100
500
1,155

1,100
500
1,155

1,100
500
1,155

1,125
500
1,181

1,125
500
1,181

1,125
500
1,181

Revenue
Sales Revenue
Total Sales Revenue

496,125
496,125

496,125
496,125

496,125
496,125

564,375
564,375

564,375
564,375

564,375
564,375

577,500
577,500

577,500
577,500

577,500
577,500

590,625
590,625

590,625
590,625

590,625
590,625

6,685,875
6,685,875

Production Cost
Material Cost
Variable cost
Fixed Cost
Total Production Cost

472,500
1,406
2,344
476,250

472,500
1,406
2,344
476,250

472,500
1,406
2,344
476,250

537,500
1,563
2,344
541,406

537,500
1,563
2,344
541,406

537,500
1,563
2,344
541,406

550,000
1,953
2,930
554,883

550,000
1,953
2,930
554,883

550,000
1,953
2,930
554,883

562,500
1,953
2,930
567,383

562,500
1,953
2,930
567,383

562,500
1,953
2,930
567,383

6,367,500
20,625
31,641
6,419,766

Operating Income before Taxes (EBIT)

Taxes on Operating income (10%)

19,875
1,988

19,875
1,988

19,875
1,988

22,969
2,297

22,969
2,297

22,969
2,297

22,617
2,262

22,617
2,262

22,617
2,262

23,242
2,324

23,242
2,324

23,242
2,324

266,109
26,611

Net Operating Profit After Taxes (NOPAT)

17,888

17,888

17,888

20,672

20,672

20,672

20,355

20,355

20,355

20,918

20,918

20,918

239,498

10

11

12

Initial Investment
Warehouse
Machines
Weight Scales
Office equipments
Miscellaneous
Working Capitals
Total Initial Investment
Operating Cash Flow
Price of Material (per Ton)
Unit Sold (Ton)
Sales Price (US$)