Year 1 Year 2
No. of Sales 3900 4095
Value of each Sale 7,800,000 8,190,000
Total Revenue 9,780,000 10,764,000
CAPITAL COSTS
Land and buildings 50,000 50,000
Equipment 40,000 40,000
Product Development Costs 30,000 30,000
others 10,000 10,000
Total 130,000 130,000
EXPENSES (ANNUAL)
Salaries 240,000 240,000
Marketing Promotions 60,000 60,000
Utilities (Electricity) etc. 36,000 36,000
Transportation (Shipping , Courier, Taxis, etc.) 30,000 30,000
Office Supplies 24,000 24,000
Repairs and Maintenance 12,000 12,000
Office Supplies 24,000 24,000
Misc. Expenses 12,000 12,000
Total Expenses 568,000 568,000
Earnings (EBDITA) 9,212,000 10,196,000
Number of existing shares 150 150
amount to be invested 200,000 200,000
earnings after years 1,000,000 1,000,000
P/E ratio 1 1
Discount rate 15% 15%
Number of years 5 5
Estimated terminal value 50% (1,000) 50% (1,000)
Present Value 100% (2,000) 100% (2,000)
Required ownership percentage 15% (300) 15% (300)
Number of shares needed by investor 100 100
Share price 100,000 100,000
P&L / unit Year 1 Year 2
Revenue 9,780,000 10,764,000
COGS 3,900,000 4,056,000
Gross Profit 5,880,000 6,708,000
Gross Profit Margin (%) 60.12 62.32
Operating Costs 4,468,000 4,624,000
Operating Profit 5,312,000 6,140,000
Unit Economics Year
CAC
CLV
ARPU
P&L per unit at Year 1
Revenue 2,508
COGS 1,000
Gross Profit 1,508
Gross Profit Margin (%) 60.12
Operating Costs 1,146
Operating Profit 1,362
Year 3 Year 4 Year 5
4300 4515 4740
8,599,500 9,029,475 9,480,949
11,945,700 13,379,535 15,136,027 Total Sales ni siya
50,000 50,000 50,000
40,000 40,000 40,000
30,000 30,000 30,000
10,000 10,000 10,000
130,000 130,000 130,000
240,000 240,000 240,000
60,000 60,000 60,000
36,000 36,000 36,000
30,000 30,000 30,000
24,000 24,000 24,000
12,000 12,000 12,000
24,000 24,000 24,000
12,000 12,000 12,000
568,000 568,000 568,000
11,377,700 12,811,535 14,568,027 Earnings = Total Revenue
150 150 150
200,000 200,000 200,000
1,000,000 1,000,000 1,000,000
1 1 1
15% 15% 15%
5 5 5
50% (1,000) 50% (1,000) 50% (1,000)
100% (2,000)100% (2,000) 100% (2,000)
15% (300) 15% (300) 15% (300)
100 100 100
100,000 100,000 100,000
Year 3 Year 4 Year 5
11,945,700 13,379,535 15,136,027
4,218,240 4,386,970 4,562,448
7,727,460 8,992,565 10,573,578 Total Revenue/Cogs
64.69 67.21 69.86
4,786,240 4,954,970 5,130,448 Operating Cost = Cogs + Total Expe
7,159,460 8,424,565 10,005,578 kani kay Operating Profit = Total Revenue - T
Cash Sales from account receivable
1,980,000 2,574,000 3,346,200 4,350,060
arnings = Total Revenue - Total Expenses
Total Revenue/Cogs
ost = Cogs + Total Expenses
rofit = Total Revenue - Total Expenses
5,655,078
