Financials

Financial Statements: Cash Flow
Starting cash
Year 1
Year 2
Year 3
3.102
40.302
30.443
8.300
65.000
103.743
115.478
0
0
115.478
241.688
0
0
241.688
900
6.500
0
0
0
0
1.439
36.470
0
0
0
0
5.832
540
240
527
1.017
18.000
0
19.056
4.000
1.000
2.572
1.500
1.048
0
0
100.641
3.888
780
1.320
1.097
2.400
39.500
7.838
11.835
4.000
1.000
2.572
1.000
1.048
0
0
78.278
5.832
1.140
3.600
1.636
3.360
64.800
12.231
18.702
4.000
1.000
2.572
1.000
1.048
0
25102
146.023
Net Increase in Cash

Cumulative Cash
3.102
3.102
37.200
40.302
95.664
135.966
Operating Cash Flow

CAPX
Free Cash Flow
Subsidies
Owners cash flow
Net Cash Flow
-20.497
49.702
-70.199
8.300
65.000
3.102
41.088
3.888
37.200
0
0
37.200
126.598
5.832
120.766
0
0
120.766
Receipts
Collections
Subsidies
Financing
Total receipts
Disbursements
Trade Mark
Patent
Computer (with Microsoft Office
PRO Licence)
Website
Upgrade Outsourcing (workforce)
Maintenance
Servers
Website hosting
Financial Outsourcing
Wages
Social Security
Adwords
Facebok Ads
Prize for competition
Social Media
Video
Fairs
Interest Expenses
Tax Expenses
Total Disbursements

Columna1
Starting cash
Aug-14
0
Sept-14
19,255
Oct-14
17,347
Nov-14
18,058
Dec-14
18,417
Jan-15
18,700
Feb-15
19,101
Mar-15
13,627
Apr-15
12,230
May-15
10,289
Jun-15
7,244
Jul-15
5,075
Receipts
Collections
616
634
1,263
1,903
2,560
3,248
3,374
3,479
4,238
4,432
4,696
Subsidies
692
692
692
692
692
692
692
692
692
692
692
692
Financing
65,000
Total receipts
65,692
1,308
1,326
1,955
2,595
3,252
3,940
4,065
4,171
4,929
5,124
5,388
Disbursements
Trade Mark
900
6,500
1,439
36,470
972
972
972
972
972
972
Maintenance
45
45
45
45
45
45
45
45
45
45
45
45
Servers
20
20
20
20
20
20
20
20
20
20
20
20
Website hosting
11
20
20
29
38
47
56
56
56
65
65
65
Wages
85
85
85
85
85
85
85
85
85
85
85
85
0
0
0
0
0
0
0
0
0
0
0
0
3,000
0
3,000
0
3,000
0
3,000
0
3,000
0
3,000
0
Patent
Computer (with Microsoft Office
PRO Licence)
Website
Upgrade Outsourcing
(workforce)
Social Security
708
1,237
2,162
1,811
2,461
3,343
3,633
3,701
280
600
280
280
280
280
600
280
280
280
280
280
500
500
Social Media
187
450
165
165
165
165
450
165
165
165
165
165
Video
500
1,000
Fairs
Interest Expenses
524
524
Tax Expenses
Total Disbursements
46,437
3,216
615
1,596
2,312
2,851
9,414
5,462
6,111
7,974
7,293
7,361
19,255
-1,908
711
359
282
401
-5,474
-1,397
-1,941
-3,045
-2,169
-1,974
Cumulative Cash
19,255
17,347
18,058
18,417
18,700
19,101
13,627
12,230
10,289
7,244
5,075
3,102
Adwords
Facebok Ads
Starting cash
aug 15
3,102
sep-15
2,665
oct-15
2,957
nov-15
6,120
dec-15
9,575
ene-16
14,864
fev-16
12,950
mar-16
14,145
abr-16
17,893
may-16
22,325
jun-16
27,257
jul-16
33,560
5,801
7,047
7,599
8,924
9,842
11,040
9,488
9,866
10,280
11,350
11,848
12,393
5,801
7,047
7,599
8,924
9,842
11,040
9,488
9,866
10,280
11,350
11,848
12,393
972
972
972
972
Receipts
Collections
Financing
Total receipts
Disbursements
Upgrade Outsourcing
(workforce)
65
65
65
65
65
65
65
65
65
65
65
65
110
110
110
110
110
110
110
110
110
110
110
110
78
200
78
200
78
200
87
200
87
200
87
200
96
200
96
200
96
200
105
200
105
200
105
200
Social Security
3,000
0
3,000
0
3,000
0
3,000
0
3,000
0
3,500
7,838
3,500
0
3,500
0
3,500
0
3,500
0
3,500
0
3,500
0
Adwords
1,345
1,228
538
590
647
708
776
1,702
932
1,022
1,120
1,227
280
600
280
280
280
280
600
280
280
280
280
280
500
500
187
0
450
0
165
0
165
0
165
0
165
0
450
1,000
165
0
165
0
165
0
165
0
165
0
524
524
Total Disbursements
6,237
6,755
4,436
5,469
4,553
12,953
8,293
6,118
5,848
6,419
5,545
5,652

Cumulative Cash
-436
292
3,163
3,455
5,288
-1,913
1,195
3,748
4,432
4,932
6,303
6,741
2,665
2,957
6,120
9,575
14,864
12,950
14,145
17,893
22,325
27,257
33,560
40,302
Maintenance
Servers
Website hosting
Financial OS
Wages
Facebok Ads
Social Media
Video
Fairs
Tax Expenses
Colonne1
Starting cash
Aug-16
40,302
Sept-16
45,162
Oct-16
50,785
Nov-16
57,195
Dec-16
65,395
Jan-16
74,084
Feb-16
72,747
Mar-16
79,542
Apr-16
89,455
May-16
99,076
Jun-16
110,683
Jul-16
122,468
13,514
15,165
16,768
17,947
19,987
21,730
19,796
20,644
22,174
23,157
24,832
25,973
13,514
15,165
16,768
17,947
19,987
21,730
19,796
20,644
22,174
23,157
24,832
25,973
972
972
972
972
972
972
Receipts
Collections
Financing
Total receipts
Disbursements
Upgrade Outsourcing
(workforce)
95
95
95
95
95
95
95
95
95
95
95
95
Servers
300
300
300
300
300
300
300
300
300
300
300
300
Website hosting
114
114
123
123
132
132
141
141
150
150
159
159
Financial OS
Wages
280
280
280
280
280
280
280
280
280
280
280
280
5,400
0
5,400
0
5,400
0
5,400
0
5,400
0
5,400
12,231
5,400
0
5,400
0
5,400
0
5,400
0
5,400
0
5,400
0
1,026
280
1,101
600
1,182
280
1,268
280
1,361
280
1,461
280
1,568
600
1,682
280
1,805
280
1,937
280
2,079
280
2,231
280
500
500
187
450
165
165
165
165
450
165
165
165
165
165
1,000
0
0
524
178
0
1,562
0
1,835
0
2,313
0
2,724
524
1,672
0
2,388
0
2,605
0
2,943
0
3,318
0
3,565
Total Disbursements
8,654
9,542
10,359
9,746
11,298
23,067
13,002
10,731
12,553
11,550
13,047
12,475

Cumulative Cash
4,860
5,623
6,410
8,201
8,689
-1,337
6,795
9,914
9,621
11,607
11,785
13,498
45,162
50,785
57,195
65,395
74,084
72,747
79,542
89,455
99,076
110,683
122,468
135,966
Maintenance
Social Security
Adwords
Facebok Ads
Social Media
Video
Fairs
Tax Expenses
Financial Statements: P&L
Year 1
Year 2
Year 3
Revenue
Premium version
Universities fees
Advertising
(Value Added Tax)
28.044
80.779
35.200
81.600
129.600
4.336
40.327
103.501
-9.093
-34.493
-72.192
30.443
115.478
241.688
Maintenance
540
780
1.140
Servers
240
1.320
3.600
Website hosting
527
1.097
1.636
Net Sales
CoGS
Depreciation
13.976
15.542
17.162
Total CoGS
15.284
18.739
23.538
Gross Profit
15.159
96.739
218.149
Operating Expenses
1.017
2.400
3.360
18.000
39.500
64.800
4.275
9.381
15.390
19.056
11.835
18.702
Facebok Ads
4.000
4.000
4.000
1.000
1.000
1.000
Social Media
2.572
2.572
2.572
Video
1.500
1.000
1.000
Fairs
1.048
1.048
1.048
288
288
288
52.756
73.024
112.160
-37.597
23.714
105.989
8.300
Interest expense
Taxable Income
-29.297
23.714
105.989
Tax Expense
25.102
Net Income
-29.297
23.714
80.888
Wages
Social Security
Adwords
Depreciation
Total Operating Expenses
EBIT
Non-operating
IAPMEI Subsidies

TOTAL YEAR 1
Aug-14
Sept-14
Oct-14
Nov-14
Dez-14
Jan-15
Fev-15
Mar-15
Apr-15
May-15
Jun-15
Jul-15
Premium version
Universities fees
800
800
1,600
2,400
3,200
4,000
4,000
4,000
4,800
4,800
4,800
35,200
Advertising
23
41
71
125
218
381
518
704
956
1,299
4,336
(Value Added Tax)
-184
-189
-377
-568
-765
-970
-1,008
-1,039
-1,266
-1,324
-1,403
-9,093
616
634
1,263
1,903
2,560
3,248
3,374
3,479
4,238
4,432
4,696
Maintenance
45
45
45
45
45
45
45
45
45
45
45
45
540
Servers
20
20
20
20
20
20
20
20
20
20
20
20
240
Website hosting
11
20
20
29
38
47
56
56
56
65
65
65
527
1,066
1,093
1,093
1,120
1,147
1,174
1,201
1,201
1,201
1,228
1,228
1,228
13,976
Total CoGS
1,142
1,178
1,178
1,214
1,250
1,286
1,322
1,322
1,322
1,358
1,358
1,358
15,284
Gross Profit
-1,142
-562
-544
50
653
1,274
1,926
2,052
2,157
2,880
3,074
3,338
15,159
85
85
85
85
85
85
85
85
85
85
85
85
1,017
Wages
3,000
3,000
3,000
3,000
3,000
3,000
18,000
Social Security
713
713
713
713
713
713
4,275
Adwords
708
1,237
2,162
1,811
2,461
3,343
3,633
3,701
19,056
280
600
280
280
280
280
600
280
280
280
280
280
4,000
500
500
1,000
Social Media
187
450
165
165
165
165
450
165
165
165
165
165
2,572
Video
500
1,000
1,500
Fairs
524
524
1,048
Depreciation
24
24
24
24
24
24
24
24
24
24
24
24
288
1,076
2,183
554
554
1,261
1,791
9,057
6,078
6,727
7,609
7,899
7,968
52,756
EBIT
-2,217
-2,744
-1,097
-504
-608
-516
-7,131
-4,026
-4,570
-4,729
-4,825
-4,629
-37,597
IAPMEI Subsidies
692
692
692
692
692
692
692
692
692
692
692
692
8,300
Interest expense
-1,526
-2,053
-406
188
84
175
-6,439
-3,334
-3,878
-4,037
-4,133
-3,938
-29,297
Tax Expense
Net Income
-1,526
-2,053
-406
188
84
175
-6,439
-3,334
-3,878
-4,037
-4,133
-3,938
-29,297
Revenue
Net Sales
30,443
CoGS
Depreciation
Operating Expenses
Facebok Ads
Non-operating
Taxable Income

TOTAL YEAR 2
Aug-15
Sept-15
Oct-15
Nov-15
Dez-15
Jan-16
Fev-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Premium version
1,433
1,947
2,645
3,594
4,882
1,774
1,944
2,130
2,334
2,558
2,803
28,044
Universities fees
5,600
5,600
5,600
6,400
6,400
6,400
7,200
7,200
7,200
8,000
8,000
8,000
81,600
Advertising
1,933
2,118
2,322
2,544
2,788
3,055
3,348
3,669
4,021
4,407
4,829
5,292
40,327
(Value Added Tax)
-1,733
-2,105
-2,270
-2,666
-2,940
-3,298
-2,834
-2,947
-3,071
-3,390
-3,539
-3,702
-34,493
5,801
7,047
7,599
8,924
9,842
11,040
9,488
9,866
10,280
11,350
11,848
12,393
Maintenance
65
65
65
65
65
65
65
65
65
65
65
65
780
Servers
110
110
110
110
110
110
110
110
110
110
110
110
1,320
Website hosting
78
78
78
87
87
87
96
96
96
105
105
105
1,097
1,255
1,255
1,255
1,282
1,282
1,282
1,309
1,309
1,309
1,336
1,336
1,336
15,542
Total CoGS
1,508
1,508
1,508
1,544
1,544
1,544
1,580
1,580
1,580
1,616
1,616
1,616
18,739
Gross Profit
4,293
5,539
6,091
7,380
8,298
9,496
7,908
8,286
8,701
9,735
10,232
10,778
96,739
Revenue
Net Sales
115,478
CoGS
Depreciation
Operating Expenses
200
200
200
200
200
200
200
200
200
200
200
200
2,400
3,000
3,000
3,000
3,000
3,000
3,500
3,500
3,500
3,500
3,500
3,500
3,500
39,500
713
713
713
713
713
831
831
831
831
831
831
831
9,381
1,345
1,228
538
590
647
708
776
1,702
932
1,022
1,120
1,227
11,835
280
600
280
280
280
280
600
280
280
280
280
280
4,000
500
500
1,000
187
450
165
165
165
165
450
165
165
165
165
165
2,572
1,000
1,000
Fairs
524
524
1,048
Depreciation
24
24
24
24
24
24
24
24
24
24
24
24
288
5,748
7,239
4,920
4,971
5,028
5,709
7,906
6,702
6,433
6,022
6,120
6,227
73,024
EBIT
-1,455
-1,699
1,172
2,409
3,270
3,787
1,584
2,268
3,713
4,112
4,550
23,714
-1,455
-1,699
1,172
2,409
3,270
3,787
1,584
2,268
3,713
4,112
4,550
Financial OS
Wages
Social Security
Adwords
Facebok Ads
Social Media
Video
Non-operating
Interest expense
Taxable Income
Tax Expense
Net Income
-1,455
-1,699
1,172
2,409
3,270
3,787
1,584
2,268
3,713
4,112
4,550
23,714
23,714

Dez-16
Jan-17
Fev-17
Mar-17
Apr-17
May-17
Jun-17
Jul-17
TOTAL YEAR 3
Aug-16
Sept-16
Oct-16
Nov-16
Premium version
3,072
4,800
5,637
6,688
8,024
9,737
5,834
6,301
6,806
7,353
7,944
8,583
80,779
Universities fees
8,800
8,800
9,600
9,600
10,400
10,400
11,200
11,200
12,000
12,000
12,800
12,800
129,600
Advertising
5,679
6,095
6,541
7,019
7,533
8,084
8,675
9,310
9,991
10,722
11,506
12,348
103,501
(Value Added Tax)
-4,037
-4,530
-5,009
-5,361
-5,970
-6,491
-5,913
-6,167
-6,623
-6,917
-7,417
-7,758
-72,192
13,514
15,165
16,768
17,947
19,987
21,730
19,796
20,644
22,174
23,157
24,832
25,973
Maintenance
95
95
95
95
95
95
95
95
95
95
95
95
1,140
Servers
300
300
300
300
300
300
300
300
300
300
300
300
3,600
Revenue
Net Sales
241,688
CoGS
114
114
123
123
132
132
141
141
150
150
159
159
1,636
1,363
1,363
1,390
1,390
1,417
1,417
1,444
1,444
1,471
1,471
1,498
1,498
17,162
Total CoGS
1,872
1,872
1,908
1,908
1,944
1,944
1,980
1,980
2,016
2,016
2,052
2,052
23,538
Gross Profit
11,643
13,293
14,861
16,039
18,043
19,787
17,816
18,665
20,158
21,142
22,781
23,921
218,149
280
280
280
280
280
280
280
280
280
280
280
280
3,360
Wages
5,400
5,400
5,400
5,400
5,400
5,400
5,400
5,400
5,400
5,400
5,400
5,400
64,800
Social Security
1,283
1,283
1,283
1,283
1,283
1,283
1,283
1,283
1,283
1,283
1,283
1,283
15,390
Adwords
1,026
1,101
1,182
1,268
1,361
1,461
1,568
1,682
1,805
1,937
2,079
2,231
18,702
280
600
280
280
280
280
600
280
280
280
280
280
4,000
500
500
1,000
187
450
165
165
165
165
450
165
165
165
165
165
2,572
Website hosting
Depreciation
Operating Expenses
Financial OS
Facebok Ads
Social Media
Video
1,000
1,000
Fairs
524
524
1,048
Depreciation
24
24
24
24
24
24
24
24
24
24
24
24
288
8,480
10,162
8,613
8,700
8,793
8,892
11,128
9,114
9,737
9,369
9,511
9,663
112,160
Financial Statements: Balancesheet
Assets
Current assets
1st half
2nd year
3rd year
4th half
Cash
18.699,5
14.863,5
74.084,3
135.966,2
Total current assets
18.699,5
14.863,5
74.084,3
135.966,2
34.131,7
24.837,1
14.192,4
7.236,0
1.319,1
1.031,3
743,5
575,60
862,5
772,5
682,5
630
6.274,3
5.732,6
5.191,0
4875,00
Total fixed assets
42.587,6
32.373,5
20.809,3
13.316,6
Total assets
61.287,1
47.237,0
94.893,7
149.282,8
Fixed assets
Platform (includes depreciation)
Computer + Microsoft Licence (includes depreciation)
Trademark
Patent
Liabilities
Current liabilities
1st year
Social Security
0,0
7.837,5
12.231,3
8.977,5
Total
0,0
7.837,5
12.231,3
8.977,5
65.000,0
65.000,0
65.000,0
65.000,0
0,0
0,0
17.662,4
75.305,3
Net Income
-3.712,9
-25.600,5
Total Equity
61.287,1
39.399,5
82.662,4
140.305,3
61.287,1
47.237,0
94.893,7
149.282,8
Equity
Capital
Reserves
Liabilities + Equity
Financial Statements: Revenue Forecast
Financial Statements: Required Investment and Breakeven Analysis
Re quir e d I nve stme nt

Trade Mark
900
European Patent
6,500
Computers & licences
1,439
Website Investment
36,470
Working capital
19,691
T otal
6 5 ,0 0 0
Financial Statements: Sensitivity Analysis and Costs Structure

Financials

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Financial Statements: Cash Flow

Net Increase in Cash

Operating Cash Flow

Financial Statements: Cash Flow

Net Increase in Cash

Financial Statements: Cash Flow

Net Increase in Cash

Financial Statements: Cash Flow

Net Increase in Cash

Financial Statements: P&L

Prize for competition

Financial Statements: P&L

(Value Added Tax)

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Financial Statements: P&L

(Value Added Tax)

Total Operating Expenses

Financial Statements: P&L

(Value Added Tax)

Total Operating Expenses

Financial Statements: Balancesheet

Total current assets

Total fixed assets

Financial Statements: Revenue Forecast

Financial Statements: Required Investment and Breakeven Analysis

Re quir e d I nve stme nt

Computers & licences

Financial Statements: Sensitivity Analysis and Costs Structure

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