Feasibility study exercise.xlsx

	B	C	D	E	F	G	H	I	J	K	L	M	N
1
2	FEASIBILITY STUDY: MANGO PLANT			IRR	-55%	NPV	-3,837,183	PB	22
3
4			Y0	Y1	Y2	Y3	Y4	Y5	Y6	Y7	Y8	Y9	Y10
5			2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
6			2562	2563	2564	2565	2566	2567	2568	2569	2570	2571	2572
7
8	INVESTMENT
13	Land (10.2175 rai)		2,860,900	0	0	0	0	0	0	0	0	0	0
19	General administration		13,000	0	0	0	0	0	0	0	0	0	0
20	Re-Investment		0	0	0	0	0	0	0	0	0	0	0
21	Contingency		0	0	0	0	0	0	0	0	0	0	0
22	Total investment (Baht)		2,873,900	0	0	0	0	0	0	0	0	0	0
23	Accumulated Investment		2,873,900
24	Escalation (%)			3%	3%	3%	3%	3%	3%	3%	3%	3%	3%
25
26	DEPRECIATION
31	Land (10.2175 rai)		1	0	0	0	0	0	0	0	0	0	0
37	General administration
38	Total Depreciation (Baht)			0	0	0	0	0	0	0	0	0	0
39	Total Amortisation (Baht)			0	0	0	0	0	0	0	0	0	0
40	Accumulated depreciation and amortisation			0	0	0	0	0	0	0	0	0	0
41
42	ASSUMPTIONS
44	Trees			534	534	534	534	534	534	534	534	534	534
46
47	Capacity
48	Capacity (Kg)			26,700	26,700	26,700	26,700	26,700	26,700	26,700	26,700	26,700	26,700
49	Utilisation (%)			50%	55%	60%	65%	70%	75%	80%	85%	90%	95%
50	Gross capacity (cup)			13,350	14,685	16,020	17,355	18,690	20,025	21,360	22,695	24,030	25,365
51	Loss from the system (%)			10%	10%	10%	10%	10%	10%	10%	10%	10%	10%
52	Total loss from the system (kg)			1335	1469	1602	1736	1869	2003	2136	2270	2403	2537
53	Total Capacity	Kg		12,015	13,217	14,418	15,620	16,821	18,023	19,224	20,426	21,627	22,829
54
55	Sales (volume)
57	Total unit	Kg		12,015	13,217	14,418	15,620	16,821	18,023	19,224	20,426	21,627	22,829
58	Volume adjust (%)			100%	100%	100%	100%	100%	100%	100%	100%	100%	100%
59
60	Price (Baht)
62	Average Price			33	34	35	36	37	38	39	41	42	44
63	Tariff Adjustment (%)	%	0%	0%	3%	3%	3%	3%	3%	3%	3%	3%	5%
64
65	Cost of goods sold (Baht/kg)
66	Plasttic bag			1.8	1.9	1.9	2.0	2.0	2.1	2.1	2.2	2.3	2.4
67	Fertilizer			2.0	2.0	2.1	2.1	2.2	2.3	2.3	2.4	2.5	2.6
68	Grass Cut (Cutting machine)			1.3	1.4	1.4	1.5	1.5	1.5	1.6	1.6	1.7	1.8
69	Wages
70	Fertilizer drop preparation			1.3	1.4	1.4	1.5	1.5	1.5	1.6	1.6	1.7	1.8
71	Fertilizer drop			0.7	0.7	0.8	0.8	0.8	0.8	0.8	0.9	0.9	0.9
72	Trimming			2	2	2	2	2	2	3	3	3	3
73	Picking			0.4	0.5	0.5	0.5	0.5	0.5	0.5	0.5	0.6	0.6
74	Other O&M expenses			0.5	0.5	0.6	0.6	0.6	0.6	0.6	0.7	0.7	0.7
75	Total Cost of goods sold (Baht/unit)			10	10	11	11	11	12	12	13	13	14
76
77	Expenses (Baht/Month)
78	Shop Rental			0	0	0	0	0	0	0	0	0	0
79	Utilities
80	Electricity			1,500	1,545	1,591	1,639	1,688	1,739	1,791	1,845	1,900	1,957
81	Water			150	155	159	164	169	174	179	184	190	196
82	Internet			590	608	626	645	664	684	704	726	747	770
83	Wages
84	Owner			9,000	9,540	10,112	10,719	11,362	12,044	12,767	13,533	14,345	15,205
85	Manager			3,000	3,180	3,371	3,573	3,787	4,015	4,256	4,511	4,782	5,068
86	Administrator			0	0	0	0	0	0	0	0	0	0
87	Selling & administration
88	Marketing			1,000	1,030	1,061	1,093	1,126	1,159	1,194	1,230	1,267	1,305
89	Administration			1,500	1,545	1,591	1,639	1,688	1,739	1,791	1,845	1,900	1,957
90	Acounting and auditing fees			0	0	0	0	0	0	0	0	0	0
91	Misc.			0	0	0	0	0	0	0	0	0	0
92	Total Expenses (Baht/year)			16,740	17,602	18,512	19,472	20,485	21,554	22,682	23,873	25,131	26,458
93
94	Tax			20%	20%	20%	20%	20%	20%	20%	20%	20%	20%
95	Escalation
96	Inflation			3%	3%	3%	3%	3%	3%	3%	3%	3%	3%
97	Wages			6%	6%	6%	6%	6%	6%	6%	6%	6%	6%
98
99	FINANCIAL STATEMENTS
100	BALANCE SHEET
101	Cash		126,100	-78,120	-349,449	-586,451	-788,245	-953,939	-1,082,626	-1,173,388	-1,225,300	-1,237,425	-1,201,218
102	Short term investment		0	0	0	0	0	0	0	0	0	0	0
103	Account Recievable			97,766	110,769	124,464	138,881	154,051	170,006	186,780	204,408	222,924	247,075
104	Inventory			0	0	0	0	0	0	0	0	0	0
105	Others		0	0	0	0	0	0	0	0	0	0	0
106	Total Current assets		126,100	19,646	-238,681	-461,987	-649,364	-799,888	-912,619	-986,608	-1,020,892	-1,014,501	-954,143
107	Land		0	0	0	0	0	0	0	0	0	0	0
108	Building and Equipments		2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900
109	Intangible Assets		0	0	0	0	0	0	0	0	0	0	0
110	Others		0	0	0	0	0	0	0	0	0	0	0
111	Accumulated Depreciation & Amortization		0	0	0	0	0	0	0	0	0	0	0
112	Total Non-Current Assets		2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900	2,873,900
113	Total Assets		3,000,000	2,893,546	2,635,219	2,411,913	2,224,536	2,074,012	1,961,281	1,887,292	1,853,008	1,859,399	1,919,757
114	Liabilities
115	A/P			0	0	0	0	0	0	0	0	0	0
116	Short-term liability			200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000
117	Others		0	0	0	0	0	0	0	0	0	0	0
118	Total Current Liabilities		0	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000	200,000
119	Contingent Liabilities - Early, Retire or Lay off		0	0	0	0	0	0	0	0	0	0	0
120	Long-term loan		2,000,000	1,800,000	1,600,000	1,400,000	1,200,000	1,000,000	800,000	600,000	400,000	200,000	0
121	Total Non-Current Liabilities		2,000,000	1,800,000	1,600,000	1,400,000	1,200,000	1,000,000	800,000	600,000	400,000	200,000	0
122	Total Liabilities		2,000,000	2,000,000	1,800,000	1,600,000	1,400,000	1,200,000	1,000,000	800,000	600,000	400,000	200,000