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CHEFS & TAVERNS
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Assumptions Page
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SourcesYear Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
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xGeneral Assumptions
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Number of days in a year300Client
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Number of days in a month25Client
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Number of months in a year12Client
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Number of weeks in a year52Client
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Number of quarters in a year4Client
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Number of working hours in a day16Client
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xMacro Economic Assumptions
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Annual Inflation rate (yoy)8.6%ACAP Research 8.6%8.6%8.6%8.6%8.6%8.6%8.6%8.6%8.6%8.6%
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Naira/Euro Exchange rate210ACAP Research Estimate 210 210 210 210 210 210 210 210 210 210
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Naira/USD Exchange rate160ACAP Research Estimate 160 160 160 160 160 160 160 160 160 160
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Monetary Policy Rate (MPR)12%CBN 12%12%12%12%12%12%12%12%12%12%
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Annual GDP Growth rate6%ACAP Research Estimate6%6%6%6%6%6%6%6%6%6%
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Company tax rate:
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Corporate tax rate30%CITA Act
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Education tax rate2%CITA Act
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32%32%32%32%32%32%32%32%32%32%32%
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xOperating Assumptions
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Production Assumption
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Production(Packs)/Year 8,333,333
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Production(Packs)day 27,778
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No of Flavors 3
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x200ml Capacity Packs/day)
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Orange 9,259 Client 2,777,778 6,944,444 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333
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Pineapple 9,259 Client 2,777,778 6,944,444 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333
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Apple 9,259 Client 2,777,778 6,944,444 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333 8,333,333
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Growth rate (%)0%
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Increase in working Shift150%
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Full Capacity (Shifts)
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xPrice per Pack (200ml)
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Orange 36.25 Client 36.25 41.25 46.25 51.25 56.25 61.25 66.25 71.25 76.25 81.25
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Pineapple 36.25 Client 36.25 41.25 46.25 51.25 56.25 61.25 66.25 71.25 76.25 81.25
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Apple 36.25 Client 36.25 41.25 46.25 51.25 56.25 61.25 66.25 71.25 76.25 81.25
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xPlant Capacity Utilization (%)
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Plant Capacity Details
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Packs/Hr9000
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No of Hours in a Day24
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No of Shifts3
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No of Hours/shift8
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xPlant Capacity Utilization
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Estimated Production Capacity(Packs)/Year 25,000,000
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Estimated Production Capacity(Packs)day 83,333
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Estimated Production per Flavour 27,778
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Estimated Annual Growth rate8%
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Production to Plant Capacity Utilization33%83%100%100%100%100%100%100%100%100%
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Revenue Assumptions
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xSales Volume
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Sales Volume(ratio to production)90%
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Estimated Sales Volume 7,500,000
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No of packs sold per day 25,000.00
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x200ml Capacity Packs/day)
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Orange 8,333.33 2,500,000 6,597,222 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667
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Pineapple 8,333.33 2,500,000 6,597,222 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667
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Apple 8,333.33 2,500,000 6,597,222 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667 7,916,667
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95%95%95%95%95%95%95%95%95%
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XSales to Production%90%95%95%95%95%95%95%95%95%95%
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xCost per Pack (200ml)
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Concentrate Cost6.4
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Packaging Cost10.78
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Additonal Cost
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17.18
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