XYZ LIMITED

employee database

sno first name last name state

1 Rahul Talwar Delhi
2 Sharukh Khan Mumbai
3 salman Khan Jharkhand
4 Priyanka chopra new york
Freezing Cells& Freeze panes
Filter and Sorting cost

Year Type Product Group Volume cost per unit

2011 Convinience stores Meat 420 6.00
2011 Convinience stores Meat 480 6.10
2011 Convinience stores Meat 528 5.40

units price total

10 200 2000
20 400 8000
30 500 15000

weighted average cost per unit 416.6666666667

 6.1

price per unit Total cost total Sales

8.40 2,520.00 3,528.00
7.40 2,928.00 3,552.00
7.60 2,851.20 4,012.80

total 22,593.12 27,144.72

subtotal 8299.2
 Team country champions league
Borussia Germany yes
Milan Italy yes
Manchester United England yes
Hamburger Germany no
lazio Italy no
fiorentina Italy no
Bayern Germany yes
Liverpool England no
Arsenal England yes
Total
sumif Italy
sumifs England Yes

9 under the head team

4 points earned more than 60
2 played champions trophy >60
13 blank cells
65.43 average
27 minimum
90 maximum

Team Borussia Milan

country Germany Italy
champions league yes yes
games played 34 38
points earned 71 57
 games played points earned
34 na ERROR 65.43 Average
38 57 12%
38 na ERROR
34 27 6%
38 56 12%
38 65 14%
34 90 20%
38 84 18%
38 79 17%
330 458 sum

114 (games Italy played)

79 (points England earned in champions league)

counta
countif
countifs
countblank
average
min
max

Manchester United Hamburger lazio fiorentina Bayern Liverpool Arsenal Total

England Germany Italy Italy Germany England England
yes no no no yes no yes
38 34 38 38 34 38 38 330
64 27 56 65 90 84 79 593
S.No First name Last Name Dept Region salary
1 Meera Lalwani Finance north 11,000
2 Sheetal desai Director east 15,000
3 K.Sita Narayanan Personal south 8,500
4 Priya shirodkar Personal north 8,500
5 Aalok Trivedi Admin north 9,000
6 Aakash dixit Admin east 9,000
7 parvati Khana Mktg west 6,000
8 Farhan sadiq Sales north 3,400
9 satinder kaur sasan Mktg north 4,500
10 Suchita panchal Mktg east 4,500
 salary>10000 the 5%
salar. Salary between region is east and
salary >10000 then 5000-10000 then dept is admin or
5% of salary else 10% 10% of salary else dept=admin or sales sales then 5000else
of salary 15% of salary then 2500else 1000 2500

550 550 1000 2500

750 750 1000 2500
850 850 1000 2500
850 850 1000 2500
900 900 2500 2500
900 900 2500 5000
600 600 1000 2500
340 510 2500 2500
450 675 1000 2500
450 675 1000 2500
 Total Assets(INR crs)
Companies FY16 Fy17
HDFC Bank 708,846 863,840
ICICI Bank 720,695 771,791
Axis Bank 525,468 601,468
Yes Bank 165,263 215,060
Kotak Mahindra bank 192,260 214,590
Indus Ind 140,057 178,648
Federal bank 91,430 114,977
IDFC Bank 73,970 112,160

populate the data from source data V LOOKUP

FY16 FY17
IDFC Bank 73970 112160
Yes bank 165263 215060
Axis Bank 525468 601468
HDFC Bank 708846 863840

2H lookup
A B C D
Sales 1000 2000 3000 4000
COGS 300 350 400 450
EXP 200 250 500 450
Profit 500 1400 2100 3100

populate the data from the source data

Sales profit
B 2000 1400
C 3000 2100
MATCH

FY16 FY17
IDFC Bank 73970 112160
Yes bank 165263 215060
Axis Bank 525468 601468
HDFC Bank 708846 863840

MATCH
Sales profit
B 2000 1400
C 3000 2100
124.8956488 124.8956
96.567 96.6
12.906 13

195.65 200
1456.8 1500 1000
Text functions
left function right function
shahrukh khan shahrukh khan
deepika padukone deepika padukone
priyankar chopra jonas priyankar jonas

AMERICA america lower

india INDIA upper
LONDON London proper

Rajagiri Rajagiri College Of Social Sciences

College Rajagiri CollegeOf SocialSciences
Of
Social
Sciences

date functions
todays date 9/4/2019 TODAY()
date with time 9/4/2019 19:42 NOW()

date 4 day()
month 9 month()
year 2019 Year()
day Wednesday text()
month name September

Edate 4-Apr-20 to know the date after a certain peri

eomonth 30-Apr-20 to know the end of a particular perio

date 7/23/2019
 middle function

chopra

fisrt letter would be capital rest in proper sense.

concatenate
&

year 1 year 2 year 3 year 4 year 5

text(c25,"dddd"0 for date

ow the date after a certain period

ow the end of a particular period
Units sold 100 pieces 10-Apr-19 30-Jul-20
Unit price 3500 Rs 31-Mar-20 31-Mar-21

Revenue ₹ 350,000
26-Sep-21 10-Jan-23
31-Mar-22 31-Mar-23
ID First name Last Name Dept Region salary
101 Meera Lalwani Finance north 11,000
102 Sheetal desai Director east 15,000
103 K.Sita Narayanan Personal south 8,500
104 Priya shirodkar Personal north 8,500
105 Aalok Trivedi Admin north 9,000
106 Aakash dixit Admin east 9,000
107 parvati Khana Mktg west 6,000
108 Farhan sadiq Sales north 3,400
109 satinder kaur sasan Mktg north 4,500
110 Suchita panchal Mktg east 4,500

Enter the following particulars based on the selected value

select ID : 105
First name Aalok
Dept Admin
Region north
salary 9000
 salary>10000 the 5%
salar. Salary between region is east and
salary >10000 then 5000-10000 then dept is admin or
5% of salary else 10% 10% of salary else dept=admin or sales sales then 5000else
of salary 15% of salary then 2500else 1000 2500

550 550 1000 2500

750 750 1000 2500
850 850 1000 2500
850 850 1000 2500
900 900 2500 2500
900 900 2500 5000
600 600 1000 2500
340 510 2500 2500
450 675 1000 2500
450 675 1000 2500

Enter the following particulars based on the selected value

Select Name: Farhan

ID 108
Dept Sales
Region north
salary 3400
Units Sold 100
Unit Price 25,000

Revenue 2,500,000
Expenses 1,675,000
Profit 825,000

60 100 110 115

825,000

825,000
10000 data table
20000
50000
70000

825,000 60 100 110 115

10,000
20,000
50,000
70,000

date first name last name address state

 120 data table

120

country
 FY17 FY18 FY19 Breakup of Revenue and Gross
sale of products 250 300 350 400
3
350
sale of services 150 225 330 300
300 50%
250
other income 75 90 120 250 225
40%
gross margin (%) 40% 50% 60% 200
150
150
75 90
100
50
0
FY17 FY18
FY19 s a l e of products s al e of s erv
other i ncome gros s ma rgi

120

350 900 Breakup of Revenue and Gross

800

330 700
50%
600
90
500 40%
75 225
s al e of products s al e of s ervi ces 400
other i ncome gros s margi n (%) 150
300
200
250 300
100
0
FY17 FY18
s al e of products s a l e of s e
other i ncome gros s mar
 Revenue and Gross margin Chart Title
70% 400
350
33060% 60% 350
300
50% 50% 300
225
40% 250
30% 200
120
90 20% 150
10%
100
0%
FY18 FY19 50
e of products s al e of s ervi ces 0
er i ncome gros s ma rgi n (%) FY17 FY18 FY1
gros s margi n (%) other i ncome s al e of s ervi ces s a l e of products

of Revenue and Gross Margin 70%

Revenue for FY19
60% 60%
120
120
50% 50%
90 0.6
330 40% s al e of
products
225 350
30% s al e of s ervi ce
other i ncome
20%
gros s margi n
350 (%)
300 10%
330
0%
FY18
al e of products s a l e of s ervi ces FY19
ther i ncome gros s margi n (%)
 FY19
s ervi ces s a l e of products

19

s al e of
products
0 s al e of s ervi ces
other i ncome
gros s margi n
(%)
 This shape represents a
Data slicer. Slicers are supported
Product Group Sum - Total cost Sum - total Sales in Excel 2010 or later.
Coffee 14,293.92 16,051.92 If the shape was modified in
Meat 8,299.20 11,092.80 an earlier version of Excel,
Total Result 22,593.12 27,144.72 or if the workbook was
saved in Excel 2003 or
earlier, the slicer cannot be
used.
Filter and Sorting cost

Year Type Product Group Volume cost per unit

2011 Convinience stores Meat 420 6.00
2011 Convinience stores Meat 480 6.10
2012 Convinience stores Meat 528 5.40
2012 Convinience stores Coffee 4836 0.74
2013 Convinience stores Coffee 5928 0.95
2013 Convinience stores Coffee 5712 0.89
 6.1

price per unit Total cost total Sales

8.40 2,520.00 3,528.00
7.40 2,928.00 3,552.00
7.60 2,851.20 4,012.80
0.96 3,578.64 4,642.56
0.99 5,631.60 5,868.72
0.97 5,083.68 5,540.64
 FY0
Revenue 10,000
Cost of sales 4,500
SG&A 2,000
D&A 1,000
Interest 1,200
Debtors 278
Inventories 415
Fixed Assets 9,500
current portion of long term debt 1,200
Long term debt(non current portion) 10,800
Accounts payable 154
O/S expenses 40
Equity 330

Revenue growth
COGS change of additional Sales
SG&A as% of sales
Depreciation rate 10%
Capital Expenditure
debt repayment(as% of opening balance of the year) 10%
Debt raised
Interest rate 10%
Interest in creditors
Tax rate 30%
Inventory days
debtors days
FY1 FY2 FY3 FY4 FY5

12% 10% 9% 7% 6%
52% 50% 46% 45% 42%
21% 20% 19.50% 19.50% 19%

5,000 4500

3,000 4000

10% 8% 6% 5% 5%

33 32 31 31 31
10 10 9 9 8
Statement of profit and loss
FY0 FY1 FY2 FY3 FY4
Revenue 10,000 11,200 12,320 13,429 14,369
Cost of Goods sold 4,500 5,124 5,684 6,194 6,617
Gross profit 5,500 6,076 6,636 7,235 7,752
SG&A 2,000 2,352 2,464 2,619 2,802
EBITDA 3,500 3,724 4,172 4,616 4,950
Depreciation 1,000 950 1,355 1,220 1,098
EBIT 2,500 2,774 2,817 3,397 3,852
Interest 1,200 1,140 1,176 1,208 1,288
EBT 1,300 1,634 1,641 2,188 2,565
Tax 390 490 492 656 769
profit after tax/net income 910 1,144 1,149 1,532 1,795

Fixed asset schedule

opening balances - 9,500 8,550 12,195 10,976
additions/Capex 10,500 - 5,000 - -
depreciation 1,000 950 1,355 1,220 1,098
Closing balance 9,500 8,550 12,195 10,976 9,878

debt schedule
opening balance - 12,000 10,800 12,720 11,448
debt raised 12,000 - 3,000 - 4,000
debt repaid - 1,200 1,080 1,272 1,145
closing balance 12,000 10,800 12,720 11,448 14,303

Average debt 12,000 11,400 11,760 12,084 12,876

interest cost 1,200 1,140 1,176 1,208 1,288

working capital
inventory 415 463 498 526 562
debtors 278 307 338 331 354
creditors 154 169 183 194 204
O/S expenses 40 40 40 40 40
net working capital 499 561 613 623 673
changes in wc 499 62 52 10 49
FY5
15,231
6,979
8,252
2,894
5,358
1,438
3,920
1,359
2,561
768
1,793

9,878
4,500
1,438
12,940

14,303 12,873
- -
1,430 1,287
12,873 11,586

13,588
1,359

593
334
214
40
673
0
 FY0 FY1 FY2 FY3
cash flow from operating activities
profit Aftertax 910 1,144 1,149 1,532
Add: depreciation & Amortisation 1,000 950 1,355 1,220
finance cost 1,200 1,140 1,176 1,208
Add/less Wc Changes 499 62 52 10
cash gnerated from operations 2,611 3,172 3,628 3,949
cash flow from investing activities
acquistion of non current assets 10,500 - 5,000 -
net cash used in investing activities -10,500 - -5,000 -
cash flow from financing activities
repayment of debt 0 -1,200 -1,080 -1,272
debt raised 12000 0 3000 0
equity 330 0 0 0
interest cost -1,200 -1,140 -1,176 -1,208
net cash used in financing activities 11,130 -2,340 744 -2,480

net cash increase/(decrease) in cash 3,241 832 -628 1,469

opening cash and cash equivalents 0 3,241 4,073 3,445
closing cash and cash equivalents 3,241 4,073 3,445 4,914
FY4 FY5

1,795 1,793
1,098 1,438
1,288 1,359
49 0
4,131 4,589

- 4,500
- -4,500

-1,145 -1,430
4000 0
0 0
-1,288 -1,359
1,568 -2,789

5,699 -2,700
4,914 10,612
10,612 7,912
Balance Sheet
FY0 FY1 FY2 FY3
EQUITYAND LIABLITIES
equity
share capital 330 330 330 330
Retained earnings 910 2,054 3,203 4,734
Liablities
Non current liablities
Long term debt 10,800 9,720 11,448 10,303
Current liablities
Current portion of long term debt 1,200 1,080 1,272 1,145
accounts payables 154 169 183 194
O/S expenses 40 40 40 40

TOTAL 13,434 13,393 16,475 16,746

ASSETS
Non current Assets
Fixed Assets 9,500 8,550 12,195 10,976

Current Assets
Inventories 415 463 498 526
debtors 278 307 338 331
cash and cash equivalents 3,241 4,073 3,445 4,914

TOTAL 13,434 13,393 16,475 16,746

FY4 FY5

330 330
6,530 8,322

12,873 11,586

1,430 1,287
204 214
40 40

21,406 21,779

9,878 12,940

562 593
354 334
10,612 7,912

21,406 21,779
Project- Khao Piyo
Assumptions

1 General Assumptions

One million
one year(days)

2 CAPEX Assumptions

Particulars
CAPEX

Space Acquisition

Space Requirement (sqaure Feet)

Option3
Purchase
Cost 30,000
PerSq.feet

3 Phasing Plan

Capex timeline Days

Civil Construction 180
Total Construction Period 180

Particulars
COD
Fiscal Year end
Construction period
Construction period ends
commencemnet of restaurant operations
end of first Fiscal Year

4 Working capital Assumptions

Stock days 15
Debtor days 0
 Creditor days 15
Minimum Cash Balance 30

5 Project Financing

Equity 40%
debt 60%
Rate of interest 12%
6 Direct cost and revenue assumptions

Direct cost(per unit)

Burgers
Chicken Burger 20
Chicken cheese Burger 25
veg Burger 15
Veg Cheese Burger 20

Growth up to 2 years 31-Mar-17

Growth 2 to 5 years 31-Mar-20
post 5 year growth

Price and cost Escation(per year)

7 Operating cost Assumptions

Other Operating Expenses ( as% of Total revenues)

Staff Salaries
Utilities(electricity, water, and Gas)
Incentives
Administration and genereal
Managemnet fee
Promotional and Marketing Expenses

Income tax

8 rate of depreciation

Particulars Depreciation Rate

CAPEX 10%

Cost of capital/Minimum required return

Long term growth

End of sheet
 1,000,000
365

total cost
1,000,000

1,000

Option1 Option2
revenue sharing Fixed lease rental
20% 2,000
%age of Revenue Per Sq. per Year

Start date End Date

30-Sep-13 29-Mar-14

Measure
Date 30-Sep-13
Date 31-Mar-14
Days 180
Date 29-Mar-14
Date 3-Jul-14
Date 31-Mar-15

days
days
days
days of Expnse

Repayment in installments 5

Sales (per unit) Unit Sales(per day)

80 60
100 60
60 100
80 100

30%
10%
5%

5%

10%
10%
3%
5%
1,200,000
5%

30%

18%
5%
Project-Khao Piyo
Template Sheet

Start date 30-Sep-13 1-Apr-14 1-Apr-15

End Date 31-Mar-14 31-Mar-15 31-Mar-16
Period constants Units 1 2 3
 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
4 5 6 7 8
Project-Khao Piyo
Revenue computation

Start date 30-Sep-13 1-Apr-14

End Date 31-Mar-14 31-Mar-15
Period constants Units 1 2

Number of Operational Days # 0.00 272.00

selling price per unit

Chicken Burger 80 Rs/Unit 0.00 80.00
Chicken cheese Burger 100 Rs/Unit 0.00 100.00
veg Burger 60 Rs/Unit 0.00 60.00
Veg Cheese Burger 80 Rs/Unit 0.00 80.00

Units Sold per day

Chicken Burger 60 #/day 0.00 60.00
Chicken cheese Burger 60 #/day 0.00 60.00
veg Burger 100 #/day 0.00 100.00
Veg Cheese Burger 100 #/day 0.00 100.00

Revenue
Chicken Burger RS million 0.00 1.31
Chicken cheese Burger RS million 0.00 1.63
veg Burger RS million 0.00 1.63
Veg Cheese Burger RS million 0.00 2.18

Total Revenue Rs.Million 0.00 6.75

Direct cost per unit

Chicken Burger 20 RS/unit 0.00 20.00
Chicken cheese Burger 25 RS/unit 0.00 25.00
veg Burger 15 RS/unit 0.00 15.00
Veg Cheese Burger 20 RS/unit 0.00 20.00

Total Direct cost

Chicken Burger RS million 0.00 0.33
Chicken cheese Burger RS million 0.00 0.41
veg Burger RS million 0.00 0.41
Veg Cheese Burger RS million 0.00 0.54

Total Cost Rs.Million 0.00 1.69

 1-Apr-15 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
3 4 5 6 7 8

365.00 365.00 365.00 365.00 365.00 365.00

84.00 88.20 92.61 97.24 102.10 107.21

105.00 110.25 115.76 121.55 127.63 134.01
63.00 66.15 69.46 72.93 76.58 80.41
84.00 88.20 92.61 97.24 102.10 107.21

78.00 101.40 111.54 122.69 134.96 141.71

78.00 101.40 111.54 122.69 134.96 141.71
130.00 169.00 185.90 204.49 224.94 236.19
130.00 169.00 185.90 204.49 224.94 236.19

2.39 3.26 3.77 4.35 5.03 5.55

2.99 4.08 4.71 5.44 6.29 6.93
2.99 4.08 4.71 5.44 6.29 6.93
3.99 5.44 6.28 7.26 8.38 9.24

12.36 16.87 19.48 22.50 25.99 28.65

21.00 22.05 23.15 24.31 25.53 26.80

26.25 27.56 28.94 30.39 31.91 33.50
15.75 16.54 17.36 18.23 19.14 20.10
21.00 22.05 23.15 24.31 25.53 26.80

0.60 0.82 0.94 1.09 1.26 1.39

0.75 1.02 1.18 1.36 1.57 1.73
0.75 1.02 1.18 1.36 1.57 1.73
1.00 1.36 1.57 1.81 2.10 2.31

3.09 4.22 4.87 5.62 6.50 7.16

Project-Khao Piyo
Statement of Profit and Loss

Start date 30-Sep-13

End Date 31-Mar-14
Period constants Units 1

Revenue Rs million -
Share In revenue to Space provider Rs million -
Net Revenue Rs million -

Direct Cost Rs million -

Gross profit Rs million -

Staff salaries 10% Rs. Million -

Utilities 10% Rs. Million -
Incentives 3% Rs. Million -
Administration and general 5% Rs. Million -
Managemnet fee 1,200,000 Rs. Million -
Promotional and marketing expenses 5% Rs. Million -
Depreciation -
Fixed Lease Rentals -

EBIT RS millions -

Interest Cost Rs. Million -

PBT RS millions -

Tax Expense Rs. Million -

Net income RS millions -

 1-Apr-14 1-Apr-15 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
2 3 4 5 6 7 8

6.75 12.36 16.87 19.48 22.50 25.99 28.65

- - - - - - -
6.75 12.36 16.87 19.48 22.50 25.99 28.65

1.69 3.09 4.22 4.87 5.62 6.50 7.16

5.06 9.27 12.65 14.61 16.87 19.49 21.49

0.67 1.24 1.69 1.95 2.25 2.60 2.87

0.67 1.24 1.69 1.95 2.25 2.60 2.87
0.17 0.31 0.42 0.49 0.56 0.65 0.72
0.34 0.62 0.84 0.97 1.12 1.30 1.43
1.20 1.20 1.20 1.20 1.20 1.20 1.20
0.34 0.62 0.84 0.97 1.12 1.30 1.43
0.19 0.24 0.21 0.19 0.17 0.16 0.14
1.56 2.21 2.32 2.43 2.55 2.68 2.81

-0.09 1.61 3.44 4.46 5.64 7.01 8.02

0.11 0.13 0.09 0.06 0.02 - -

-0.20 1.48 3.34 4.40 5.62 7.01 8.02

-0.06 0.44 1.00 1.32 1.69 2.10 2.41

-0.14 1.03 2.34 3.08 3.93 4.91 5.62

Project-Khao Piyo
Template Sheet

Start date 30-Sep-13 1-Apr-14

End Date 31-Mar-14 31-Mar-15
Period constants Units 1 2

Option1- share in Revenue

Revenue Rs. Millions - 6.75

Share in revenue 20% Rs. Millions - 1.35

option2-fixed lease rentals

Number of Operational days # - 272.00

Number of Days # 183.00 365.00

lease Rentals 2000 Rs.per sq feet 2,000.00 2,100.00

Space Provided 1000 Sq. feet

Total Lease Rentals Rs Million 2.00 2.10

Lease rent Prorated Rs Million 1.00 2.10

lease rent cahrged to p&l Rs Million - 1.56

lease rent capitalised Rs Million 1.00 0.54

values to be linked 2
Share of space provider Rs Million - -
Lease rent charged to PL Rs Million - 1.56
Lease Rent Capitalised Rs Million 1.00 0.54
 1-Apr-15 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
3 4 5 6 7 8

12.36 16.87 19.48 22.50 25.99 28.65

2.47 3.37 3.90 4.50 5.20 5.73

365.00 365.00 365.00 365.00 365.00 365.00

365.00 365.00 365.00 365.00 365.00 365.00

2,205.00 2,315.25 2,431.01 2,552.56 2,680.19 2,814.20

2.21 2.32 2.43 2.55 2.68 2.81

2.21 2.32 2.43 2.55 2.68 2.81

2.21 2.32 2.43 2.55 2.68 2.81

- - - - - -

- - - - - -
2.21 2.32 2.43 2.55 2.68 2.81
- - - - - -
Project-Khao Piyo
FIXED ASSET SCHEDULE

Start date 30-Sep-13 1-Apr-14 1-Apr-15

End Date 31-Mar-14 31-Mar-15 31-Mar-16
Period constants Units 1 2 3

Number of Operational Days # 0.00 272.00 365.00

Number of Construction days # 180.00

Opening balance Rs.Million 0.00 2.04 2.38

CAPEX Rs.Million 1.00 0.00 0.00
add:lease rents capitalised Rs.Million 1.00 0.54 0.00
add: interest capitaised Rs.Million 0.04 0.04 -
Less:depreciation Rs.Million 0.00 0.19 0.24
closing balance Rs.Million 2.04 2.38 2.14
 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
4 5 6 7 8

365.00 365.00 365.00 365.00 365.00

2.14 1.93 1.74 1.56 1.41

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
- - - - -
0.21 0.19 0.17 0.16 0.14
1.93 1.74 1.56 1.41 1.27
Project-Khao Piyo
Template Sheet

Start date 30-Sep-13 1-Apr-14 1-Apr-15

End Date 31-Mar-14 31-Mar-15 31-Mar-16
Period constants Units 1 2 3

Computation Debt

CAPEX 1.00 - -
Lease rent capitalised 1.00 0.54 -
Interest capitalised 0.04 0.04 -
Total capital Expenditure 2.61 2.04 0.57 -

Debt 60% 1.57 1.22 0.34 -

computataion of Interset

opening balance 0 1.22 1.25

debt raised 1.22 0.34 -
debt repaid 0 0.31 0.31
closing balance 1.22 1.25 0.94

average debt 0.60 1.24 1.10

interest 12% 0.07 0.15 0.13

Number of Operational Days # - 272.00 365.00

Number of Days 183 365 365

interest cost prorated 0.04 0.15 0.13

interest cahrged to PL 0.00 0.11 0.13

Interestcapitalised 0.04 0.04 -
 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
4 5 6 7 8

- - - - -
- - - - -
- - - - -
- - - - -

- - - - -

0.94 0.63 0.31 - -

- - - - -
0.31 0.31 0.31
0.63 0.31 - - -

0.78 0.47 0.16 - -

0.09 0.06 0.02

365.00 365.00 365.00 365.00 365.00

365 365 365 365 365

0.09 0.06 0.02 - -

0.09 0.06 0.02 0.00 0.00

- - - - -
Project-Khao Piyo
Cash flow

Start date 30-Sep-13

End Date 31-Mar-14
Period constants Units 1

Cash flow from operations

Profit After tax Rs.in millions -
Add: depreciation -
finance cost -
add/less Working capital changes -
cash gnerated from operations -
cash flow from investing activities
acquistion of non current assets 2.04
net cash used in investing activities -2.04
cash flow from financing activities
repayment of debt 0.00
debt raised 1.22
equity 0.82
interest cost -
net cash used in financing activities 2.04

cash movements -
opening cash and cash equivalents 0
closing cash and cash equivalents -

Cash impact before equity -0.82

Equity schedule
opening balance 0.00
cash movemnets for equity -0.82
Minmum desired balance -
Net cash -0.82

Equity 0.82
 1-Apr-14 1-Apr-15 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
2 3 4 5 6 7 8

-0.14 1.03 2.34 3.08 3.93 4.91 5.62

0.19 0.24 0.21 0.19 0.17 0.16 0.14
0.11 0.13 0.09 0.06 0.02 - -
0.21 0.17 0.14 0.08 0.09 0.11 0.08
-0.05 1.23 2.51 3.25 4.03 4.95 5.67

0.57 - - - - - -
-0.57 - - - - - -

0.31 0.31 0.31 0.31 0.31 0.00 0.00

0.34 - - - - - -
1.27 - - - - - -
0.11 0.13 0.09 0.06 0.02 - -
1.19 -0.45 -0.41 -0.37 -0.33 - -

0.57 0.79 2.10 2.88 3.70 4.95 5.67

- 0.57 1.36 3.46 6.34 10.04 14.99
0.57 1.36 3.46 6.34 10.04 14.99 20.66

-0.70 0.79 2.10 2.88 3.70 4.95 5.67

0.00 0.57 1.36 3.46 6.34 10.04 14.99

-0.70 0.79 2.10 2.88 3.70 4.95 5.67
-0.57 -0.89 -1.11 -1.24 -1.39 -1.56 -1.70
-1.27 0.46 2.35 5.10 8.65 13.43 18.97

1.27 0.00 0.00 0.00 0.00 0.00 0.00

cash is tied up so negative balance
when we have negative cash we raise equity
Project-Khao Piyo
balance sheet

Start date 30-Sep-13

End Date 31-Mar-14
Period constants Units 1

Balance Sheet

EQUITYAND LIABLITIES
equity
share capital 0.82
Retained earnings -
Liablities
Non current liablities
Long term debt 1.22
Current liablities
accounts payables -

TOTAL 2.0

ASSETS
Non current Assets
Fixed Assets 2.04

Current Assets
Inventories -
cash and cash equivalents -

TOTAL 2.0
 1-Apr-14 1-Apr-15 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-15 31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
2 3 4 5 6 7 8

2.09 2.09 2.09 2.09 2.09 2.09 2.09

-0.14 0.89 3.23 6.31 10.25 15.15 20.77

1.25 0.94 0.63 0.31 - - -

0.07 0.13 0.17 0.20 0.23 0.27 0.29

3.3 4.0 6.1 8.9 12.6 17.5 23.1

2.38 2.14 1.93 1.74 1.56 1.41 1.27

0.28 0.51 0.69 0.80 0.92 1.07 1.18

0.57 1.36 3.46 6.34 10.04 14.99 20.66

3.2 4.0 6.1 8.9 12.5 17.5 23.1

Project-Khao Piyo
Output sheet

Start date 30-Sep-13 1-Apr-14

End Date 31-Mar-14 31-Mar-15
Period constants Units 1 2

Computation Of IRR for restaurant Operator

EBIT - -0.09
less:tax on EBIT - -0.03
Add:depreciation - 0.19
less:CAPEX 2.04 0.57
Add/less WC changes - 0.21
Free cash flows to firm (FCFF) -2.04 -0.65
Terminal Value
total Free cash flows -2.04 -0.65

IRR 78%

Computation Of IRR for space provider

Revenue 1.00 2.10

oppurtunity cost -30
Free cash flows -29.00 2.10
Terminal value
total free cash flow -29.00 2.10
IRR 6%

Scenario Analysis For Restaurant operator

Fixed lease rent 2000 % Share

78%
1200 15%
1400 17%
1600 19%
1800 21%
2000 23%
 1-Apr-15 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-16 31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
3 4 5 6 7 8

1.61 3.44 4.46 5.64 7.01 8.02

0.48 1.03 1.34 1.69 2.10 2.41
0.24 0.21 0.19 0.17 0.16 0.14 -0.71
- - - - - -
0.17 0.14 0.08 0.09 0.11 0.08
1.19 2.48 3.23 4.03 4.95 5.67
45.83
1.19 2.48 3.23 4.03 4.95 51.50

2.21 2.32 2.43 2.55 2.68 2.81

2.21 2.32 2.43 2.55 2.68 2.81

22.73
2.21 2.32 2.43 2.55 2.68 25.54

20%

78%
Project-Khao Piyo
Template Sheet

Start date 30-Sep-13 1-Apr-14 1-Apr-15

End Date 31-Mar-14 31-Mar-15 31-Mar-16
Period constants Units 1 2 3

working capital
inventory - 0.28 0.51
creditors - 0.07 0.13
net working capital - 0.21 0.38
changes in wc - 0.21 0.17
 1-Apr-16 1-Apr-17 1-Apr-18 1-Apr-19 1-Apr-20
31-Mar-17 31-Mar-18 31-Mar-19 31-Mar-20 31-Mar-21
4 5 6 7 8

0.69 0.80 0.92 1.07 1.18

0.17 0.20 0.23 0.27 0.29
0.52 0.60 0.69 0.80 0.88
0.14 0.08 0.09 0.11 0.08