Name of Business/Company: Kapukkeki

©2009 Ismail Ab.
Wahab, Malaysian Entrepreneurship Development Centre (MEDEC), Universiti Teknologi MARA
Name of Business/Company USER'S GUIDE

KAPUKKEKI FORECASTING
Select Language/Pilih Bahasa Form of Business Capital Expenditure Projections
Pre-Operating and Working Capital Projections
● English ● Private Limited Company Sales and Purchase Projections
Malay Sole-Proprietorship/Others Forecasted Project Cost and Financing
SUMMARY AND SCHEDULES
Planning Period Nature of Business
Project Cost and Sources of Finance Summary
●
3 Years ●
Manufacturing Fixed Assets and Depreciation Schedules
Loan Amortization Schedule
5 Years Trading/Distribution
Service FINANCIAL REPORTS
Pro-forma Cash Flow Statement
Start Year of Projection Start Month of Projection Pro-forma Income Statement
January Pro-forma Balance Sheet
February
March Financial Performance
April
May
June
July BRIEF REPORTS
August
Total Project Cost September Cash Balance Time to Break-Even
October
Sources of Financing November
Income Paybak Period for Start-Up Fund
Monthly Loan Payment December Total Assets & Liabilities Internal Rate of Return
Monthly Hire-Purchase Payment Total Owners' Equity
Complimentary Edition FinePlanner
FINANCIAL PLANFOR SMALL AND MEDIUM BUSINESSES

aysian Entrepreneurship Development Centre (MEDEC), Universiti Teknologi MARA
USER'S GUIDE
FORECASTING
Capital Expenditure Projections
Pre-Operating and Working Capital Projections
Sales and Purchase Projections
Forecasted Project Cost and Financing
Project Cost and Sources of Finance Summary

Fixed Assets and Depreciation Schedules
Loan Amortization Schedule
FINANCIAL REPORTS
Pro-forma Income Statement
Pro-forma Balance Sheet
Financial Performance
BRIEF REPORTS
Time to Break-Even
Paybak Period for Start-Up Fund
Internal Rate of Return
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ANCIAL PLAN
FOR SMALL AND MEDIUM BUSINESSES
Complimentary Edition
CAPITAL EXPENDITURE PROJECTION
Anggaran Perbelanjaan Aset Tetap
KAPUKKEKI
Capital Expenditure
Types of Fixed Assets Estimated Cost (RM)
Administrative/Organisation
Land & Building
Computer 6,000
Fax machine 300
Motor Vehicle 30,000
Renovation 1,000
Sales/Marketing
Flyers 300
Media social 100
Signboard 2,500
Business Card 80
Operations/Technical
Machine and Equipment cost 13,319
Total 53,599
Depreciation method
Straight line
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RE PROJECTION
n Aset Tetap
Estimated Economic Life

(years)
5
5
5
5
3
3
3
3
5
5
5
5
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© 2009 Ismail Ab.Wahab MEDEC UiTM
PRE-OPERATING & WORKING CAPITAL
Pra-Operasi & Modal Kerja
KAPUKKEKI
Pre-Operating & Working Capital Projections
Pre-Operating & Incorporation Costs (one-off) RM
Development cost 5,000
Business incorporation 1,000
Deposit (rent, utilities, etc.) 1,000
Other pre-operating & incorporation costs 500
Sales & Marketing Costs (monthly)
Plastic wrapper 300
General & Administrative Costs (monthly)

Administrative salaries 15,000
Office rent 1,500
Utilities 500
Office supplies 230
Operations & Technical Costs (monthly)

Purchase of Raw Materials/Goods 8,364
Carriage Inwards 3,000
Salaries, Wages, EPF & SOCSO 18,987
Other Expenditure (annually)
Total Pre-Operations & Working Capital Expenditure 55,381
Annual Increase in Working Capital (if any)

Year 2 0%
Year 3 1%
Tax Rates
Year 1 20%
Year 2 20%
Year 3 20%
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KING CAPITAL
SALES & PURCHASES
Jualan & Bellian
KAPUKKEKI
Sales & Purchase Projections
Sales Projections RM Purchase Projections RM

January 2019 50,250 January 2019 8,364
February 2019 50,250 February 2019 8,364
March 2019 50,250 March 2019 8,364
April 2019 50,250 April 2019 8,364
May 2019 50,250 May 2019 8,364
June 2019 50,250 June 2019 8,364
July 2019 50,250 July 2019 8,364
August 2019 50,250 August 2019 8,364
September 2019 50,250 September 2019 8,364
October 2019 50,250 October 2019 8,364
November 2019 50,250 November 2019 8,364
December 2019 50,250 December 2019 8,364
Total 2019 603,000 Total 2019 100,368
Total 2020 633,150 Total 2020 100,368
Total 2021 664,810 Total 2021 100,368
Sales Collections Purchase Payments

In the month of sales 100% In the month of purchase 100%
One month after sales 0% One month after purchase 0%
Two months after sales 0% Two months after purchase 0%
Ending Inventory of Raw Materials RM Ending Inventory of Finished Goods RM

End of 2019 1,000 End of 2019 5,000
End of 2020 2,000 End of 2020 4,000
End of 2021 3,000 End of 2021 5,000
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PROJECT IMPLEMENTATION COST
Kos Pelaksanaan Projek
KAPUKKEKI
Project Implementation Cost
Capital Expenditure Cost Sources of Financing

Land & Building 0 Cash
Computer 6,000 Cash
Fax machine 300 Cash
Motor Vehicle 30,000 Loan
Renovation 1,000 Cash
Flyers 300 Cash
Media social 100 Cash
Signboard 2,500 Cash
Business Card 80 Cash
Machine and Equipment cost 13,319 Cash
0 0 Loan
0 0 Cash
0 0 Cash
Working Capital 1 months
Sales & Marketing Costs (monthly) 300 Cash
General & Administrative Costs (monthly) 17,230 Cash
Operations & Technical Costs (monthly) 30,351 Cash
Pre-Operating & Incorporation Costs (one-off) 7,500 Cash
Other Expenditure (annually) - Cash
Provision for Contingencies 5% 5,449 Cash
TOTAL 114,428
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Complimentary Edition SOURCESSumber
OF PROJECT FINANCING
Pembiayaan Projek
KAPUKKEKI
Sources of Project Financing
Own Contributions
Capital Expenditure Cost Loan Hire-Purchase
Cash Existing F. Assets
Land & Building 0 -
Computer 6,000 6,000
Fax machine 300 300
Motor Vehicle 30,000 30,000
Renovation 1,000 1,000
Flyers 300 300
Media social 100 100
Signboard 2,500 2,500
Business Card 80 80
Machine and Equipment cost 13,319 13,319
0 0 -
0 0 -
0 0 -
Working Capital
Sales & Marketing Costs (monthly) 300 300
General & Administrative Costs (monthly) 17,230 17,230
Operations & Technical Costs (monthly) 30,351 30,351
Pre-Operating & Incorporation Costs (one-off) 7,500 7,500
Other Expenditure (annually) 0 -
Provision for Contingencies 5,449 5,449
TOTAL 114,428 84,428 0 30,000 0
Proposed Terms of Loan (if required) Proposed Terms of Hire-Purchase (if required)
Interest rate 3% Interest rate 5%

Loan tenure (years) 10 Tenure (years) 10
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LOAN AMORTIZATION & HIR
Jadual Bayaran Balik Pin
KAPUKKEKI
LOAN AMORTIZATION SCHEDULE
Amount (RM) 30,000
Interest Rate 3%
Duration (yrs) 10
Method Annual Rest
Instalment Payments
Year
Principal Interest Annual Payments
0 - - -
1 2,617 900 3,517
2 2,695 821 3,517
3 2,776 741 3,517
4 2,860 657 3,517
5 2,945 572 3,517
6 3,034 483 3,517
7 3,125 392 3,517
8 3,218 298 3,517
9 3,315 202 3,517
10 3,414 102 3,517
11 0 (0) 0
12 0 (0) 0
13 0 (0) 0
14 0 (0) 0
15 0 (0) 0
16 0 (0) 0
17 0 (0) 0
18 0 (0) 0
19 0 (0) 0
20 0 (0) 0
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RTIZATION & HIRE-PURCHASE SCHEDULES
Jadual Bayaran Balik Pinjaman & Sewa-Beli
KAPUKKEKI
CHEDULE HIRE-PURCHASE REPAYMENT SCHEDULE
Amount (RM) 0
Interest Rate 5%
Duration (yrs) 10
Bayaran Ansuran
Principal Balance Tahun
Pokok Faedah BayaranTahunan
30,000 0 - - -
27,383 1 - - -
24,688 2 - - -
21,911 3 - - -
19,052 4 - - -
16,106 5 - - -
13,073 6 - - -
9,948 7 - - -
6,730 8 - - -
3,414 9 - - -
(0) 10 - - -
(0) 11 - - -
(0) 12 - - -
(0) 13 - - -
(0) 14 - - -
(0) 15 - - -
(0) 16 - - -
(0) 17 - - -
(0) 18 - - -
(0) 19 - - -
(0) 20 - - -
ULES
EDULE
Baki Pokok
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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Complimentary Edition DEPRECIATION OF FIXED
Susutnilai Aset Tetap
KAPUKKEKI
Type of Fixed Asset Computer
Cost (RM) 6,000
Depreciation Method Straight Line
Economic Life (yrs) 5
Annual Accumulated
Year Book Value
Depreciation Depreciation
0 - - 6,000
1 1,200 1,200 4,800
2 1,200 2,400 3,600
3 1,200 3,600 2,400
4 1,200 4,800 1,200
5 1,200 6,000 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Type of Fixed Asset Motor Vehicle

Cost (RM) 30,000
Annual Accumulated
Year Book Value
0 - - 30,000
1 6,000 6,000 24,000
2 6,000 12,000 18,000
3 6,000 18,000 12,000
4 6,000 24,000 6,000
5 6,000 30,000 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Type of Fixed Asset Flyers

Cost (RM) 300
Annual Accumulated
Year Book Value
0 - - 300
1 100 100 200
2 100 200 100
3 100 300 -
4 0 0 -
5 0 0 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Type of Fixed Asset Signboard

Cost (RM) 2,500
Annual Accumulated
Year Book Value
0 - - 2,500
1 833 833 1,667
2 833 1,667 833
3 833 2,500 -
4 0 0 -
5 0 0 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Type of Fixed Asset Machine and Equipment cost

Cost (RM) 13,319
Annual Accumulated
Year Book Value
0 - - 13,319
1 2,664 2,664 10,655
2 2,664 5,328 7,991
3 2,664 7,991 5,328
4 2,664 10,655 2,664
5 2,664 13,319 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Type of Fixed Asset 0

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
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ON OF FIXED ASSETS
tnilai Aset Tetap
Type of Fixed Asset Fax machine

Cost (RM) 300
Annual Accumulated
Year Book Value
0 - - 300
1 60 60 240
2 60 120 180
3 60 180 120
4 60 240 60
5 60 300 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Type of Fixed Asset Renovation

Cost (RM) 1,000
Annual Accumulated
Year Book Value
0 - - 1,000
1 200 200 800
2 200 400 600
3 200 600 400
4 200 800 200
5 200 1,000 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Type of Fixed Asset Media social

Cost (RM) 100
Annual Accumulated
Year Book Value
0 - - 100
1 33 33 67
2 33 67 33
3 33 100 -
4 0 0 -
5 0 0 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -
Type of Fixed Asset Business Card

Cost (RM) 80
Annual Accumulated
Year Book Value
0 - - 80
1 27 27 53
2 27 53 27
3 27 80 -
4 0 0 -
5 0 0 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
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PVIFA= 0.7441
8.5302028368
Loan amt Principal Int annual paym

1 30,000 2,617 900 3,517
2 2,695 821 3,517
3 2,776 741 3,517
4 2,860 657 3,517
5 2,945 572 3,517
6 3,034 483 3,517
7 3,125 392 3,517
8 3,218 298 3,517
9 3,315 202 3,517
10 3,414 102 3,517
11 0 (0) 0
12 0 (0) 0
13 0 (0) 0
14 0 (0) 0
15 0 (0) 0
16 0 (0) 0
17 0 (0) 0
18 0 (0) 0
19 0 (0) 0
20 0 (0) 0
5,169 35,169
Balance
27,383.08
24,687.66
21,911.38
19,051.80
16,106
13,073
9,948
6,730
3,414
-
-
-
-
-
-
-
-
-
-
-
40,338.30
KAPUKKEKI
MONTH Pre-Operations January February
CASH INFLOW
84,428
Capital (Cash)
Loan 30,000
Cash Sales 50,250 50,250
Collection of Accounts Receivable 0 0
TOTAL CASH RECEIPT 114,428 50,250 50,250
CASH OUTFLOW
Pre-operating & Incorporation Expenditure 7,500

Sales & Marketing Expenditure 300 300
General & Administrative Expenditure 17,230 17,230
Operations & Technical Expenditure 30,351 30,351
Other Expenditure 0
Purchase of Fixed Assets 53,599
Hire-Purchase Repayment:
Principal 0 0
Interest 0 0
Loan Repayment:
Principal 218 218
Interest 75 75
Tax Payable 0 0
TOTAL CASH OUTFLOW 61,099 48,174 48,174
CASH SURPLUS (DEFICIT) 53,329 2,076 2,076
BEGINNING CASH BALANCE 53,329 55,406
ENDING CASH BALANCE 53,329 55,406 57,482
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PRO-FORM
2019 MONTHLY CASH FLOW
March April May June July
50,250 50,250 50,250 50,250 50,250

0 0 0 0 0
50,250 50,250 50,250 50,250 50,250
300 300 300 300 300

17,230 17,230 17,230 17,230 17,230
30,351 30,351 30,351 30,351 30,351
0 0 0 0 0
0 0 0 0 0
218 218 218 218 218

75 75 75 75 75
0 0 0 0 0
48,174 48,174 48,174 48,174 48,174
2,076 2,076 2,076 2,076 2,076
57,482 59,559 61,635 63,712 65,788
59,559 61,635 63,712 65,788 67,864
PRO-FORMA CASH FLOW STATEMENT
Aliran Tunai Pro-forma
August September October November December
50,250 50,250 50,250 50,250 50,250

0 0 0 0 0
50,250 50,250 50,250 50,250 50,250
300 300 300 300 300

17,230 17,230 17,230 17,230 17,230
30,351 30,351 30,351 30,351 30,351
0 0 0 0 0
0 0 0 0 0
218 218 218 218 218

75 75 75 75 75
0 0 0 0 3,183
48,174 48,174 48,174 48,174 51,357
2,076 2,076 2,076 2,076 (1,107)
67,864 69,941 72,017 74,094 76,170
69,941 72,017 74,094 76,170 75,063
MENT
2019 2020 2021
84,428 0 0
30,000 0 0
603,000 633,150 664,810
0 0 0
717,428 633,150 664,810 0 0
7,500
3,600 3,600 3,636 0 0
206,760 206,760 208,828
364,206 364,206 366,844
0 - -
53,599
0 - -
0 - -
2,617 2,695 2,776

900 821 741
3,183 9,329 15,129
642,365 587,412 597,954 0 0
75,063 45,738 66,856 0
0 75,063 120,801
75,063 120,801 187,657
PRO-FORMA INCOME STATEMENT

Penyata Pendapatan Pro-forma
KAPUKKEKI
Years 2019 2020 2021
Sales 603,000 633,150 664,810
Less: Cost of Sales (Notes 1 & 2) 360,870 366,870 367,508 #VALUE! #VALUE!
Gross Profit 242,130 266,280 297,302 #VALUE! #VALUE!
Less: Expenditure
Pre-Operating & Incorporation Expenditure 6,500
General & Administrative Expenditure 206,760 206,760 208,828 0 0
Sales & Marketing Expenditure 3,600 3,600 3,636 0 0
Other Expenditure 0 0 0
Interest on Hire-Purchase 0 0 0
Interest on Loan 900 821 741
Depreciation of Fixed Assets 8,453 8,453 8,453
Total Expenditure 226,213 219,635 221,658
Net Income Before Tax 15,917 46,645 75,644 #VALUE! #VALUE!
Tax 3,183 9,329 15,129 #VALUE! #VALUE!
Net Income After Tax 12,733 37,316 60,515 #VALUE! #VALUE!
Accumulated Net Income 12,733 50,050 110,565 #VALUE! #VALUE!
Note 1
Cost of Sales
Opening Inventory of Finished Goods 0 5,000 4,000
Add: Total Production Cost (Note 2) 365,870 365,870 368,508
0
Less: Ending Inventory 5,000 4,000 5,000
360,870 366,870 367,508 #VALUE! #VALUE!
Note 2
Raw Materials 0 0 0
2021
Opening Inventory 0 1,000 2,000
Add: Current Year Purchases 100,368 100,368 100,368 0 0
Add: Carriage Inwards 36,000 36,000 36,360 2021
Less: Ending Inventory 1,000 2,000 3,000
2020
2019
- 200,000 400,000 600,000

PRO-FORMA BALANCE SHEET

Kunci Kira-Kira Pro-forma
KAPUKKEKI
2019 2020 2021 Main Menu
ASSETS Pro-forma Cash Flow Statement
Non-Current Assets (Book Value) Pro-forma Income Statement

Land & Building 0 0 0 Pro-forma Balance Sheet
Other Fixed Assets 42,482 31,365 20,248 Financial Performance
Other Assets
Deposit 1,000 1,000 1,000
SUMMARY
43,482 32,365 21,248 0 0
Current Assets 2019
Inventory of Raw Materials 1,000 2,000 3,000 2020
Inventory of Finished Goods 5,000 4,000 5,000 2021
Accounts Receivable 0 0 0
Cash Balance 75,063 120,801 187,657
81,063 126,801 195,657 0 0
TOTAL ASSETS 124,545 159,166 216,905 0 0 2013
Owners' Equity
Capital 84,428 84,428 2012
84,428
Accumulated Income 12,733 50,050 110,565 #VALUE! #VALUE!
97,162 134,478 194,994 #VALUE! #VALUE! Equity
2011
Long-Term Liabilities Liabilitie
Loan Balance 27,383 24,688 21,911 Sales
Hire-Purchase Balance 0 0 0 #VALUE! #VALUE! 2010

27,383 24,688 21,911 #VALUE! #VALUE!
Current Liabilities
Accounts Payable 0 0 0 2009
TOTAL EQUITY & LIABILITIES 124,545 159,166 216,905 #VALUE! #VALUE! 0 50000 100000 150000 200000 250000
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Complimentary Edition FINANCIAL PERFORMANCE
Prestasi Kewangan
KAPUKKEKI
Financial Ratio Analysis 2019 2020 2021 2022 2023
LIQUIDITY
Current Ratio NA NA NA #VALUE! #VALUE!
Quick Ratio (Acid Test) NA NA NA #VALUE! #VALUE!
EFFICIENCY
Receivable Turnover NA NA NA #VALUE! #VALUE!
Inventory Turnover 120 122 92 #VALUE! #VALUE!
PROFITABILITY
Gross Profit Margin 40.15% 42.06% 44.72% #VALUE! #VALUE!
Net Profit Margin 2.11% 5.89% 9.10% #VALUE! #VALUE!
Return on Assets 10.22% 23.44% 27.90% #VALUE! #VALUE!
Return on Equity 13.11% 27.75% 31.03% #VALUE! #VALUE!
SOLVENCY
Debt to Equity 28.18% 18.36% 11.24% #VALUE! #VALUE!
Debt to Assets 21.99% 15.51% 10.10% #VALUE! #VALUE!
Time Interest Earned 17 56 101 #VALUE! #VALUE!
Break-even Analysis 2019 2020 2021

Total projected sales(RM) 603,000 633,150 664,810
Total variable costs (cost of sales) 360,870 366,870 367,508 #VALUE! #VALUE!
Contribution margin 242,130 266,280 297,302 #VALUE! #VALUE!
Contribution margin ratio 40% 42% 45% #VALUE! #VALUE!
Fixed costs 226,213 219,635 221,658
Total costs 587,083 586,505 589,166 #VALUE! #VALUE!
Net Profit 15,917 46,645 75,644 #VALUE! #VALUE!
Break-even sales 563,361 522,239 495,658 #VALUE! #VALUE!
Percentage of break-even to sales 93% 82% 75% #VALUE! #VALUE!
Current Ratio Quick Ratio (Acid Test)

12 12
10 10
8 8
6 6
4 4
2 2
0 0
2019 2020 2021 2022 2023 2019 2020 2021 2022
Receivable Turnover Inventory Turnover

12 140
120
10
100
8
80
6
60
4
40
2 20
0 0
2019 2020 2021 2022 2023 2019 2020 2021 2022 2023
Gross Profit Margin Net Profit Margin

46% 10%
45% 9%
44% 8%
7%
43%
6%
42%
5%
41%
4%
40% 3%
39% 2%
Gross Profit Margin Net Profit Margin
46% 10%
45% 9%
44% 8%
7%
43%
6%
42%
5%
41%
4%
40% 3%
39% 2%
38% 1%
37% 0%
2019 2020 2021 2022 2023 2019 2020 2021 2022
Return on Assets Return on Equity

30% 35%
25% 30%
25%
20%
20%
15%
15%
10%
10%
5% 5%
0% 0%
2019 2020 2021 2022 2023 2019 2020 2021 2022
Debt to Equity Debt to Assets

30% 25%
25% 20%
20%
15%
15%
10%
10%
5%
5%
0% 0%
2019 2020 2021 2022 2023 2019 2020 2021 2022
Time Interest Earned

120
100
80
60
40
20
0
2019 2020 2021 2022 2023
FinePlanner © 2009 Ismail Ab.W

MANCE
Main Menu 2019 2020 2021 2022 2023

Pro-forma Cash Flow Statement Current Ratio NA NA NA #VALUE! #VALUE!
Pro-forma Balance Sheet 2019 2020 2021 2022 2023
Financial Performance Quick Ratio (Acid Test) NA NA NA #VALUE! #VALUE!
2019 2020 2021 2022 2023

Receivable Turnover NA NA NA #VALUE! #VALUE!
PAYBACK PERIOD FOR 2019 2020 2021 2022 2023

START-UP FUND Inventory Turnover 120 122 92 #VALUE! #VALUE!
> 3 years 2019 2020 2021 2022 2023

Gross Profit Margin 40% 42% 45% #VALUE! #VALUE!
2019 2020 2021 2022 2023

Net Profit Margin 2% 6% 9% #VALUE! #VALUE!
INTERNAL RATE OF 2019 2020 2021 2022 2023

Return on Assets 10% 23% 28% #VALUE! #VALUE!
RETURN (IRR)
10%
TIME TO BREAK-EVEN
Less than 1 year
2019 2020 2021 2022 2023

Quick Ratio (Acid Test) Return on Equity 13% 28% 31% #VALUE! #VALUE!
2019 2020 2021 2022 2023

Debt to Equity 28% 18% 11% #VALUE! #VALUE!
2019 2020 2021 2022 2023

Debt to Assets 22% 16% 10% #VALUE! #VALUE!
2019 2020 2021 2022 2023

Time Interest Earned 17 56 101 #VALUE! #VALUE!
19 2020 2021 2022 2023
Inventory Turnover
19 2020 2021 2022 2023
Net Profit Margin

Net Profit Margin
019 2020 2021 2022 2023
Return on Equity
019 2020 2021 2022 2023
Debt to Assets
019 2020 2021 2022 2023

BRIEF REPORT
TIME TO BREAK-EVEN
Less than 1 year

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BRIEF REPORT
PAYBACK PERIOD FOR START-UP FUND
> 3 years
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\
BRIEF REPORT
INTERNAL RATE OF RETURN (IRR)
10%
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BRIEF REPORT
TOTAL PROJECT COST
RM
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BRIEF REPORT
TOTAL PROJECT COST
114,428
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BRIEF REPORT
SOURCES OF FINANCING
Cash
Existing F. Assets
Loan
Hire-Purchase
Total
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BRIEF REPORT
SOURCES OF FINANCING
RM84,428
RM0
RM30,000
RM0
RM114,428
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09 Ismail Ab.Wahab MEDEC UiTM

BRIEF REPORT
CASH BALANCE
2019 RM
2020 RM
2021 RM
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BRIEF REPORT
CASH BALANCE
75,063
45,738
66,856
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BRIEF REPORT
NET INCOME BEFORE TAX
2019 RM
2020 RM
2021 RM
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BRIEF REPORT
T INCOME BEFORE TAX
15,917
46,645
75,644
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Ismail Ab.Wahab MEDEC UiTM

BRIEF REPORT
OWNERS' EQUITY (ACCUMULATED
2019 RM
2020 RM
2021 RM
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BRIEF REPORT
NERS' EQUITY (ACCUMULATED)
97,162
134,478
194,994
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009 Ismail Ab.Wahab MEDEC UiTM

BRIEF REPORT
TOTAL ASSETS & LIABILITIES (ACCUMULA
ASSETS
2019 RM
2020 RM
2021 RM
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BRIEF REPORT
TOTAL ASSETS & LIABILITIES (ACCUMULATED)
ASSETS LIABILITIES
124,545 RM 27,383
159,166 RM 24,688
216,905 RM 21,911
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BRIEF REPORT
ESTIMATED MONTHLY LOAN PAYME
RM 293
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BRIEF REPORT
MONTHLY LOAN PAYMENT
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mail Ab.Wahab MEDEC UiTM

BRIEF REPORT
ESTIMATED MONTHLY HIRE-PURCHASE P
RM
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FinePlan
FINANCIAL PLANNING PACKAGE FOR SMALL AND MEDIUM BUSINESSES
PROF. MADYA DR. ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC),
FACULTY OF BUSINESS MANAGEMENT, UNIVERSITI TEKNOLOGI MARA, SHAH ALAM, SELANGO R

FinePlanner is an MS Excel-based financial planning package for generating comp
professional and presentable financial projections for start-up entrepreneurs and
Based on market survey and assumptions, FinePlanner generates cash flow, inco
sheet forecasts for up to five years ahead. It makes it suitable for managers and e
knowledge in finance and accounting and who have no previous experience in fin
planning.

Objective
FinePlanner is a tool that can assist small and medium-sized entrepreneurs in the
professional, comprehensive and presentable financial projections for business s
Novelty
Dual language: English and Malay Generate comprehensive and presentable fina
years
Suitable for businesses engaged in manufacturing, trading or services
Suitable for incorporated or unincorporated businesses
Suitable for all levels of existing and potential entrepreneurs: students & graduat
corporate entrepreneurs, rural entrepreneurs, agro entrepreneurs, etc.
USER 'S GUIDE
FinePlan
FINANCIAL PLANNING PACKAGE FOR SMALL AND MEDIUM BUSINESSES
PROF. MADYA DR. ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC),
FACULTY OF BUSINESS MANAGEMENT, UNIVERSITI TEKNOLOGI MARA, SHAH ALAM, SELANGO R

FinePlanner is an MS Excel-based financial planning package for generating comprehensive, highly
professional and presentable financial projections for start-up entrepreneurs and small business operators.
Based on market survey and assumptions, FinePlanner generates cash flow, income statement and balance
sheet forecasts for up to five years ahead. It makes it suitable for managers and entrepreneurs with minimal
knowledge in finance and accounting and who have no previous experience in financial or business
planning.

Objective
FinePlanner is a tool that can assist small and medium-sized entrepreneurs in the preparation of
professional, comprehensive and presentable financial projections for business start-up and expansion.
Novelty
Dual language: English and Malay Generate comprehensive and presentable financial projection up to five
years
Suitable for businesses engaged in manufacturing, trading or services
Suitable for incorporated or unincorporated businesses
Suitable for all levels of existing and potential entrepreneurs: students & graduates entrepreneurs,
corporate entrepreneurs, rural entrepreneurs, agro entrepreneurs, etc.
Getting Started
Before you start the planning process, select the language by clicking “English” or “Malay” buttons planning period.
v Select the planning period (3 or 5 years).
v Choose first year of planning period and first month of planning period.
v Select the legal form of business (private limited company or sole-proprietorship and others)
v Select nature of business (manufacturing, trading/distribution or service)
Financial Forecasting
v Click Capital expenditure projections menu for entering the projected cost of each fixed assets required for
business. Please key in the cost of new fixed assets and/or the market value for existing fixed assets (if an
Determine the number of years of economic or productive life for each asset (except land & building). The econo
life of an asset refers to the period (normally expressed in number of years) whereby the asset can be economic
used i.e. without much maintenance or breakdowns.
v Next, select the depreciation method for all assets. The recommended method for calculating depreciation is eit
straight-line or declining balance. The simplest and most commonly used is straight line method. It is calculated
taking the purchase or acquisition price of an asset subtracted by the salvage value divided by the total produc
years the asset can be reasonably expected to benefit the company [called “useful life” in accounting jargon].
planning purposes, the salvage value can be zero. The declining method of depreciation accelerates deprecia
faster than the straight-line method because it bases each year's depreciation on the assets’ previous-year net b
value.
v Go back to the main menu.
Projection of Pre-operating and Working Capital Expenditure
v First, determine the pre-operating and incorporation costs. The pre-operating cost can includes busin
registration and licences, legal fees , stamp duties etc.
v Next, estimate the sales and marketing costs, general and administrative costs, and operations and techni
costs. These costs are incurred every month and are generally known as working capital. Other costs which are
paid monthly but are incurred every year can be included under other expenditure (annually) category such
payment of road tax and insurance for motor vehicles, licences etc.
v Estimate the increment rate for working capital expenditure (if any). Next, choose the current and estimated rates
corporate taxation from the list. The system will only calculate the amount of tax for private limited company.
Projections for Sales and Purchases
v Fill in the sales projections table. Sales (or revenues) refers to the sales forecast derived from the
marketing plan. It is the total of forecasted cash and credit sales for each year throughout the planned
period. Sales are to be forested monthly (first planning year) and annually (after first year).
v The amount of monthly purchases in the purchase Projections table should be equal to the amount
purchases that have been projected in the working capital section under operations and technical cos
category.
v If there some credit sales or purchases, choose the percentage of credit sales collections and credit
purchase payments in the columns provided.
v Next, estimate the ending inventory of raw materials and finished goods (for manufacturing
businesses only). For trading and distribution businesses, the ending inventory figures are to be entered
the ending inventory of finished goods column only. It is assumed that there is no ending inventory fo
businesses involved in service industry. If your businesses are involved in both trading and service
activities, please select trading/distribution category under nature of business in the main menu.
Project Costs and Financing

v The project cost is the total cost of implementation of the proposed project. The project cost schedul
incorporates both long and short terms expenditure needed to start the business. The components of th
schedule include capital expenditure, working capital, pre-operating and incorporation costs, other
expenditure and provision for contingency.
v The sources of financing schedule shows various sources of finance available to fund the business.
These could be internal and external sources of finance. The internal sources of finance include equity
contributions in cash and/or existing assets. External sources may include term loan and hire purchase
For planning purposes, other sources such as grants and money borrowed from individuals should be
considered as own cash contributions. For each asset and working capital required, p lease choose the
type of financing from the list provided in the sources of financing column.
v The amount of working capital is dependent upon the period until the business can generate enough
sales to cover its short-term expenditure. Therefore, the amount of working capital needed could be in th
range of one to six months. Please select the number of months from the list provided in relevant colum
v The final component of the project cost is provision for contingency. This cost is added to the total cost of
other four components based on a certain percentage (usually between 5 to 10 percent). The reason for includ
contingency cost in the project implementation cost schedule is to take care of any variance of the actual from
budgeted expenditure. For example, if the cost of materials increases during the planned period, the firm can uti
this fund to cover the extra cost without having to search for new funding.
This section presents the supporting schedules relating to the information that have been provided in the forecasting secti
The schedules are project cost and sources of funds summary, fixed assets and depreciation schedules, and loan amortizati
schedule.
REPORTS AND ANALYSIS
This section presents the pro-forma financial statements and analysis of the financial performance and position of the propo
project.
Pro-forma cash flow statement
v Pro forma cash flow statement refers to the projected statement of cash inflows and outflows throughout the plan
period. Under normal circumstances, the pro forma cash flow statement is prepared between three to five consecutive ye
with monthly details for the first year. The pro forma cash flow statement shows the following information:
· Cash inflows – the projected amount of cash flowing into the company.
· Cash outflows – the projected amount of cash flowing out of the company.
· Cash deficit or surplus – the difference between cash inflows and cash outflows.
· Cash position – the beginning and ending cash balances for a particular period.
v The pro forma income statement shows the expected profit for the planned period. The statement shows the
following information:
· Gross profit
· Net profit
v Gross profit is the gross margin realised after deducting the cost of goods sold from sales. It represents the
amount of profit before deducting other operating expenditure such as administration expenditure, marketing
expenditure, operations expenditure (for a trading entity), interest charges, depreciation charges on fixed assets
(except for a manufacturing concern) and other miscellaneous expenditure incurred throughout the year in orde
to obtain the net profit before tax.
v While the pro forma income statement shows the financial performance of the company for the planned peri
the pro forma balance sheet shows the financial position of the company at a specific point in time in terms of
assets owned and how those assets are financed. The pro forma balance sheet is prepared for a period of three
years.
v The general elements of the pro forma balance sheet include:

· assets
· owner’s equity
· liabilities
v Assets are the economic resources of a business that are expected to be of benefit in the future. Assets report
in the balance sheet are generally categorised into two categories: non-current and current assets.
v Non-current assets include fixed assets and other assets that are owned and usually held to produce products
services. These assets are not intended for sale in the short term. Examples: property, plant, machinery, equipme
vehicles, major renovations and long-term investments. For fixed assets, the values shown in the balance sheet a
the book value i.e. the original cost less the accumulated depreciation.
v Current assets are short-term assets that can be converted into cash within a year. Examples: cash, inventorie
(raw materials, work-in-process and/or finished goods), receivables and other short-term investments.
v Owners’ equity refers to capital contributions from the owners or shareholders in terms of cash or assets plus
the accumulated amount of net income. However, if the business suffers a loss, the amount of loss will be deduc
from the capital contributions.
v Liabilities are the amounts owed by the business to outsiders. They are categorised as non-current (long-term
and current liabilities.
v Non-current or long-term liabilities refer to the long-term obligations of the business that mature in a period
more than one year. They usually include long-term loans as well as hire purchase.
v Current liabilities refer to the short-term obligations of the business that mature within a period of less than a
year. The most common forms of current liabilities are accounts payable and accrued payments
Financial Analysis
v Financial analysis is a technique of examining financial statements to help the entrepreneur analyse the financ
position and performance of the business.
v Financial analysis involves two basic steps: generating the information from the financial statements and
interpreting the results.
v The most common form of financial analysis is “ratio analysis”.
v Financial ratios are normally used to compare figures from the financial statement with other figures, so that t
true meaning of financial pictures can be obtained.
v There are various financial ratios that the entrepreneur can look at. However, the most commonly considered
ratios in small business decision-making fall into four categories: liquidity, efficiency, profitability and solvency.
v Liquidity Ratio: The term liquidity refers to the availability of liquid assets to meet short-term obligations. Thus, liquidity ra
measure the ability of the business to pay its monthly bills.The most widely used liquidity ratios are current ratio and quick ra
Current ratio can be determined by dividing total current assets by total current liabilities. Generally, this ratio shows
business’ ability to generate cash to meet its short-term obligations. Quick ratio, also known as the acid test ratio, measures
extent to which current liabilities are covered by liquid assets. To determine quick ratio, the calculation of liquid assets does
take into account inventrories since it is sometimes difficult to convert them into cash quickly.
v The efficiency ratios measure how efficient the business uses its assets to generate sales. The most widely used efficiency r
for planning purposes is inventory turnover ratio. Inventory turnover (or stock turnover) measures the number of tim
inventories have been converted into sales and indicates how liquid the inventory is. All other things being equal, the higher
turnover figure, the more liquid the business is. This ratio divides the cost of sales (or cost of goods sold) by the average value
inventory. The average value of inventory is derived by adding the opening and closing balance of and dividing the total by tw
v Profitability ratios are important indicators of the business’ financial performance. Investors will particularly be intereste
these ratios since they measure the performance and growth potential of the business. Some of the commonly used profitab
ratios are gross profit margin, net profit margin, return on assets and return on equity. Gross profit margin give a good indica
of financial health of the business. Without an adequate gross margin, the business will be unable to pay its operating and ot
expenses. Gross profit margin is calculated by dividing the business gross income by sales. Net profit margin is an indicatio
how effective the business is at cost control. The higher the net profit margin, the more effective the business is at conver
sales into actual profit. Net profit margin is calculated by dividing the business net income by sales. Return of assets measu
the overall return that the business is able to make on its assets. This ratio is derived by dividing the business net profit by to
assets. Return of equity shows what the business has earned on its owners’ investment in the business. This ratio is derived
dividing the business net profit by total equity.
This final category of ratios i.e. Solvency Ratios, is designed to help the entrepreneur measure the degree of financial risk that
business faces. By referring to this ratio, the entrepreneur can assess his level of debt and decide whether it is appropriate for
the business. The most commonly used solvency ratios are total debt (liabilities) to equity (also known as leverage or gearing),
total debt to total assets, and times interest earned (also known as interest coverage). The total debt to equity ratio measure
the percentage of the business’ assets financed by creditors relative to the percentage financed by the owners. This ratio is
calculated by dividing the the total debt by total equity. The debt to asset ratio measures the percentage of the business’ ass
financed by creditors relative to the percentage financed by the entrepreneur. This ratio is calculated by dividing the total deb
by total assets. Times interest earned ratio measures the number of times interest expense can be covered by profit before
interest and tax. This ratio is calculated by dividing total inte
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©2009 Ismail Ab.

Wahab, Malaysian Entrepreneurship Development Centre (MEDEC), Universiti Teknologi MARA

Name of Business/Company USER'S GUIDE

Complimentary Edition FinePlanner

FINANCIAL PLANFOR SMALL AND MEDIUM BUSINESSES

Project Cost and Sources of Finance Summary

Types of Fixed Assets Estimated Cost (RM)

Estimated Economic Life

Plastic wrapper 300

General & Administrative Costs (monthly)

Operations & Technical Costs (monthly)

Other Expenditure (annually)

Total Pre-Operations & Working Capital Expenditure 55,381

Annual Increase in Working Capital (if any)

Sales Projections RM Purchase Projections RM

Sales Collections Purchase Payments

Ending Inventory of Raw Materials RM Ending Inventory of Finished Goods RM

FinePlanner © 2009 Ismail Ab.Wahab MEDEC UiTM

Capital Expenditure Cost Sources of Financing

FinePlanner © 2009 Ismail Ab.Wahab MEDEC UiTM

Interest rate 3% Interest rate 5%

Type of Fixed Asset Motor Vehicle

Type of Fixed Asset Flyers

Type of Fixed Asset Signboard

Type of Fixed Asset Machine and Equipment cost

Type of Fixed Asset 0

Type of Fixed Asset Fax machine

Type of Fixed Asset Renovation

Type of Fixed Asset Media social

Type of Fixed Asset Business Card

Type of Fixed Asset 0

Type of Fixed Asset 0

© 2009 Ismail Ab.Wahab MEDEC UiTM

Loan amt Principal Int annual paym

MONTH Pre-Operations January February

TOTAL CASH RECEIPT 114,428 50,250 50,250

Pre-operating & Incorporation Expenditure 7,500

2019 MONTHLY CASH FLOW

March April May June July

50,250 50,250 50,250 50,250 50,250

50,250 50,250 50,250 50,250 50,250

300 300 300 300 300

218 218 218 218 218

August September October November December

50,250 50,250 50,250 50,250 50,250

50,250 50,250 50,250 50,250 50,250

300 300 300 300 300

218 218 218 218 218

2019 2020 2021

717,428 633,150 664,810 0 0

2,617 2,695 2,776

PRO-FORMA INCOME STATEMENT

- 200,000 400,000 600,000

PRO-FORMA BALANCE SHEET

Non-Current Assets (Book Value) Pro-forma Income Statement

TOTAL ASSETS 124,545 159,166 216,905 0 0 2013

Hire-Purchase Balance 0 0 0 #VALUE! #VALUE! 2010

Financial Ratio Analysis 2019 2020 2021 2022 2023

Break-even Analysis 2019 2020 2021

Current Ratio Quick Ratio (Acid Test)

Receivable Turnover Inventory Turnover

Gross Profit Margin Net Profit Margin

Return on Assets Return on Equity