Start-up Cost

Capital Expenditure : Administrative

Land & Building
Business fixture and equipment
Office Furniture
Air Conditioner
Computer
Office Renovation
Signage Design
Interior Design
Motor Vehicles
Capital Expenditure : Operations
Machinery
Factory Renovation
Machine Installation
One Time Start-up Expenditure
Starting inventory cost
Office supplies
Legal and profesional fees
Application to CCM on the Form 13A
Stamp the company documents
File necessary document with CCM
Make a company seal
Advertising for opening
Other Pre-Operations Expenditure
Deposit (rent, utilities, etc.)
Business registration & licences
Insurance & road tax for motor vehicles
Other Expenditure
Start-up Cost

RM
550,000.00
15,000.00
3,000.00
20,000.00
900.00
4,500.00
60,000.00

350,000.00
25,000.00

158,000.00
15,000.00
30.00
220.00
1,550.00
150.00
800.00

1,500.00
60.00
900.00
1,500.00
1,208,110.00

Working Capital (Monthly)

RM

Marketing
Delivery Expenses
Advertising
Salesment commission

1,000.00

Administratives
Salaries & wages
Rent
Utilities
Office supplies
Insurance
Office maintenance

35,000.00
2,500.00
500.00
200.00

Operations
Salaries & wages
Factory maintenance
Purchases

50,000.00
2,500.00

Other Expenditure
Motor vehicles maintenance
Total Working Capital
Total Working Capital Required
Working Capital + Contigencies

500.00

12
5

92,200.00
months
%

Fixed

Variable

1,106,400.00
1,161,720.00

Estimated Start-up Capital

2,369,830.00

Financing
Equity : Share & Venture Capital
Government Financing Scheme
Loan
Annual Interest Rate
Loan Duration (Years)

125,000.00
500,000.00
1,750,000.00
6%
15

CASH FLOW PRO FORMA STATEMENT

Year 1
Cash Inflow
Share Capital
Loan
Government Financing Scheme

125,000.00
1,750,000.00
500,000.00

Cash Sales

3,234,000.00

Total Cash Inflow

Cash Outflow
Administrative Expenditure
Salaries & EPF

5,609,000.00

Operation Expenditure
Salaries & EPF
Machine Maintenance
Raw Material

35,000.00

50,000.00
0.00
3,160,000.00

Marketing
Average Promotion

1,000.00

Other Operation
Pre-Operation :
Utility
Business Reg. License
Insurance & road tax for motor vehicles
Other Expenditure

15,000.00
60.00
900.00
1,500.00

Fixed Assets
Land & Building
Machinery
Motor Vehicles
Loan Payment (Principal)
Interest on Loan
Tax Payable

550,000.00
350,000.00
85,000.00
177,209.93
102,980.76
-

Total Cash Outflow

Cash Surplus / Deficit
Beginning Cash Balance
Ending Cash Balance

4,528,650.69
1,080,349.31
5,609,000.00
1,080,349.31

* Estimate cash sales is 60% from production

EMENT
Year 2

Year 3

16,170,000.00

32,340,000.00

16,170,000.00

32,340,000.00

35,000.00

35,000.00

50,000.00
3,500.00
15,800,000.00

50,000.00
4,000.00
31,600,000.00

1,000.00

1,000.00

15,000.00
500.00
1,500.00

15,000.00
500.00
1,500.00

354,419.87
201,383.22
-

531,629.80
294,925.01
-

16,462,303.09
(292,303.09)
1,080,349.31
788,046.22

32,533,554.81
(193,554.81)
788,046.22
594,491.41

Raw Materials
Opening Stock
Current Year Purchases
Ending Stock
Raw Material Used
Carriage Inward
Labour (Salaries, EPF & SOCSO)
Factory Overhead
Maintainance
Depreciation of Fixed Assets (Operation)
Production Cost

Sales
Less : Cost of Sales
Production Cost

PRODUCTION COST PRO FORMA STATEMENT

Year 1
3,160,000.00

50,000.00

0.00
0.00
3,210,000.00

PRO FORMA INCOME STATEMENT

Year 1
3,234,000.00
3,210,000.00

Gross Profit
Less : Expenditure
Administrative Expenditure
Marketing Expenditure
Other Expenditure
Interest on Loan
Depreciation of Fixed Asset (Addministrative)

24,000.00
35,000.00
1,000.00
17,460.00
102,980.76
0.00

Total Expenditure
Net Profit Before Tax
Tax
Net Profit After Tax
Accumulated Net Profit

156,440.76
(132,440.76)
0.00
(132,440.76)
(132,440.76)

STATEMENT
Year 2
15,800,000.00

Year 3
31,600,000.00

50,000.00

50,000.00

3,500.00
5,000.00

4,000.00
10,000.00

15,858,500.00

31,664,000.00

Year 2
16,170,000.00

Year 3
32,340,000.00

15,858,500.00

31,664,000.00

311,500.00

676,000.00

35,000.00
1,000.00
17,000.00
201,383.22
1,500.00

35,000.00
1,000.00
17,000.00
294,925.01
3,000.00

255,883.22
55,616.78
0.00
55,616.78
(76,823.98)

350,925.01
325,074.99
0.00
325,074.99
248,251.01

MENT

PRO FORMA BALANCE SHEET

Year 1
Assets
Fixed Assets (Book Value)
Land & Building
Machinery
Motor Vehicles

Current Assets
Inventory of Raw Materials
Inventory of Finished Goods
Cash Balance

Total Assets
Equity
Share Capital
Retained Earnings

550,000.00
350,000.00
85,000.00
985,000.00

1,080,349.31
1,080,349.31
2,065,349.31
125,000.00
(132,440.76)
(7,440.76)

Liabilities
Loan Balance

920,000.00

Total Equity & Liabilities

912,559.24

EET
Year 2

Year 3

552,500.00
345,000.00
83,500.00
981,000.00

555,000.00
340,000.00
82,000.00
977,000.00

788,046.22
788,046.22

594,491.41
594,491.41

1,769,046.22

1,571,491.41

(76,823.98)
(76,823.98)

248,251.01
248,251.01

840,000.00

760,000.00

763,176.02

1,008,251.01