Year 1 Example:
Revenue: ₹1,000,000 (existing product) + ₹300,000 (new product) = ₹1,300,000
COGS: ₹1,300,000 × 60% = ₹780,000
Operating Expenses: ₹1,300,000 × 30% + ₹50,000 = ₹440,000
EBITDA: Revenue - COGS - Operating Expenses = ₹80,000
Net Income: EBITDA - Taxes (25%) = ₹60,000
ct) = ₹1,300,000
Description Year 1 Year 2
Revenue ₹ 1,300,000.00 ₹ 1,495,000.00
- COGS (60% of revenue) ₹ 780,000.00 ₹ 897,000.00
Gross Profit ₹ 520,000.00 ₹ 598,000.00
- Operating Expenses (30% revenue) +
₹ 440,000.00 ₹ 448,500.00
Marketing
EBITDA ₹ 80,000.00 ₹ 149,500.00
- Depreciation (CapEx ÷ 5) ₹ 20,000.00 ₹ 20,000.00
EBIT (Operating Income) ₹ 60,000.00 ₹ 129,500.00
- Taxes (25%) ₹ 15,000.00 ₹ 32,375.00
Net Income ₹ 45,000.00 ₹ 97,125.00
Year 3
₹ 1,719,250.00
₹ 1,031,550.00
₹ 687,700.00
₹ 515,775.00
₹ 171,925.00
₹ 20,000.00
₹ 151,925.00
₹ 37,981.25
₹ 113,943.75
Description Year 1 Year 2
Net Income ₹45,000.00 ₹82,125.00
+ Depreciation (non-cash) ₹20,000 ₹20,000
± Change in Working
₹169,000.00 ₹194,350.00
Capital (WC)
Cash Flow from
-₹104,000.00 -₹92,225.00
Operations (CFO)
- CapEx -₹100,000.00 -₹100,000.00
Cash Flow from Investing
-₹100,000.00 -₹100,000.00
(CFI)
Net Cash Flow -₹204,000.00 -₹192,225.00
Assumption
+ Beginning Cash Balance
Ending Cash Balance
Working Capital
Current asset
Inventory ₹117,000.00 ₹134,550.00
Accounts Receivable ₹130,000.00 ₹149,500.00
Accounts Payable ₹78,000.00 ₹89,700.00
Working Capital ₹169,000.00 ₹194,350.00
Year 3
₹134,962.50
₹20,000
₹223,502.50
-₹68,540.00
-₹100,000.00
-₹100,000.00
-₹168,540.00
₹154,732.50
₹171,925.00
₹103,155.00
₹223,502.50
Description Year 1 Year 2
Assets
Cash
Accounts Receivable (10%)
Inventory (15% of COGS)
Fixed Assets (CapEx - Dep.)
Total Assets
Liabilities
Accounts Payable (10%
COGS)
Equity
Retained Earnings
Total Liabilities + Equity
Year 3
