Bisnes Plan PAN PC

©2009 Ismail Ab.
Wahab, Malaysian Entrepreneurship Development Centre (MEDEC), Universiti Teknologi MARA
Name of Business/Company USER'S GUIDE

What The Fish FORECASTING
2017
Select Language/Pilih Bahasa Form of Business Capital Expenditure Projections
Pre-Operating and Working Capital Projections
English Private Limited Company Sales and Purchase Projections
Malay Sole-Proprietorship/Others Forecasted Project Cost and Financing
SUMMARY AND SCHEDULES
Planning Period Nature of Business
Project Cost and Sources of Finance Summary
3 Years Manufacturing Fixed Assets and Depreciation Schedules
Loan Amortization Schedule
5 Years Trading/Distribution
Service FINANCIAL REPORTS
Pro-forma Cash Flow Statement
Start Year of Projection Start Month of Projection Pro-forma Income Statement
January Pro-forma Balance Sheet
February Financial Performance
March
April
May
June
July BRIEF REPORTS
August
Total Project Cost September Cash Balance Time to Break-Even
Sources of Financing October Income Paybak Period for Start-Up Fund
November
Monthly Loan Payment Total Assets & Liabilities Internal Rate of Return
December
Monthly Hire-Purchase Payment Total Owners' Equity
Complimentary Edition FinePlanner
FINANCIAL PLAN
FOR SMALL AND MEDIUM BUSINESSES
alaysian Entrepreneurship Development Centre (MEDEC), Universiti Teknologi MARA
USER'S GUIDE
FORECASTING
Capital Expenditure Projections
Pre-Operating and Working Capital Projections
Sales and Purchase Projections
Forecasted Project Cost and Financing
Project Cost and Sources of Finance Summary

Fixed Assets and Depreciation Schedules
Loan Amortization Schedule
FINANCIAL REPORTS
Pro-forma Income Statement
Pro-forma Balance Sheet
Financial Performance
BRIEF REPORTS
Time to Break-Even
Paybak Period for Start-Up Fund
Internal Rate of Return
ANCIAL PLAN
Complimentary Edition
CAPITAL EXPENDITURE PROJECTION
Anggaran Perbelanjaan Aset Tetap
What The Fish
Capital Expenditure
Types of Fixed Assets Estimated Cost (RM)
Administrative/Organisation
Land & Building
Sales/Marketing
Signboard 250
banner 10
Operations/Technical
PC 500
Cash Register 400
Total 1,160
Depreciation method
Straight line
Fi
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URE PROJECTION
aan Aset Tetap
Estimated Economic Life

(years)
1
1
1
1
5
2
1
1
3
5
1
1
Main Menu
© 2009 Ismail Ab.Wahab MEDEC UiTM
PRE-OPERATING & WORKING CAPITAL
Pra-Operasi & Modal Kerja
What The Fish

Pre-Operating & Working Capital Projections
Pre-Operating & Incorporation Costs (one-off)
Development cost
Business incorporation
Deposit (rent, utilities, etc.)
Other pre-operating & incorporation costs
Sales & Marketing Costs (monthly)
General & Administrative Costs (monthly)

shop rental
Operations & Technical Costs (monthly)

Purchase of Raw Materials/Goods
Carriage Inwards
Salaries, Wages, EPF & SOCSO
Penyelengaraan
Direct expanses (dobi)
Other Expenditure (annually)

Pembaharuan (Lesen | Permit | Insuran | Road Tax)
Total Pre-Operations & Working Capital Expenditure

Annual Increase in Working Capital (if any)
Year 2
Year 3
Tax Rates
Year 1
Year 2
Year 3
Fi © 2009 Ismail Ab.Wahab MEDEC
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KING CAPITAL
asi & Modal Kerja
RM
1,000
3,000
500
2,000
770
-
2,000
-
500
2,000
11,770
5%
5%
5%
5%
20%
20%
20%
20%
20%
Main Menu

SALES & PURCHASES
Jualan & Bellian
What The Fish
Sales & Purchase Projections
Sales Projections RM Purchase Projections

January 2018 - January 2018
February 2018 - February 2018
March 2018 March 2018
April 2018 April 2018
May 2018 May 2018
June 2018 June 2018
July 2018 July 2018
August 2018 August 2018
September 2018 September 2018
October 2018 100,000 October 2018
November 2018 40,000 November 2018
December 2018 196,700 December 2018
Total 2018 336,700 Total 2018
Total 2019 260,100 Total 2019
Total 2020 220,400 Total 2020
Sales Collections Purchase Payments

In the month of sales 0% In the month of purchase
One month after sales 100% One month after purchase
Two months after sales 0% Two months after purchase
Ending Inventory of Raw Materials RM Ending Inventory of Finished Goods

End of 2018 - End of 2018
-
-
Fi © 2009 Ismail Ab.Wahab MED
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RM
10,300
37,880
17,970
66,150
145,000
110,000
100%
0%
0%
RM
-
-
-
-
-
Main Menu

PROJECT IMPLEMENTATION COST
Kos Pelaksanaan Projek
What The Fish

Project Implementation Cost
Capital Expenditure Cost Sources of Financing

Land & Building 0 Pinjaman
0 0 Loan
0 0 Loan
0 0 Loan
0 0 Loan
Signboard 250 Tunai
banner 10 Tunai
0 0 Cash
0 0 Cash
PC 500 Cash
Cash Register 400 Cash
0 0 Cash
0 0 Pinjaman
Working Capital 3 months
Sales & Marketing Costs (monthly) - Tunai
General & Administrative Costs (monthly) 6,000 Tunai
Operations & Technical Costs (monthly) 9,810 Tunai
Pre-Operating & Incorporation Costs (one-off) 4,500 Tunai
Other Expenditure (annually) 2,000 Loan
Provision for Contingencies 5% 1,074 Tunai
TOTAL 24,544
Main Menu
F © 2009 Ismail Ab.Wahab MEDEC UiTM
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Complimentary Edition SOURCESSumber
OF PROJECT FINANCING
Pembiayaan Projek
What The Fish
Sources of Project Financing
Own Contributions
Capital Expenditure Cost Loan
Cash Existing F. Assets
Land & Building 0
0 0 -
0 0 -
0 0 -
0 0 -
Signboard 250
banner 10
0 0 -
0 0 -
PC 500 500
Cash Register 400 400
0 0 -
0 0
Working Capital
Sales & Marketing Costs (monthly) 0 -
General & Administrative Costs (monthly) 6,000 6,000
Operations & Technical Costs (monthly) 9,810 9,810
Pre-Operating & Incorporation Costs (one-off) 4,500 4,500
Other Expenditure (annually) 2,000 2,000
Provision for Contingencies 1,074 1,074
TOTAL 24,544 900 0 23,384
Proposed Terms of Loan (if required) Proposed Terms of Hire-Purchase (if required)
Interest rate 5% Interest rate 3%

Loan tenure (years) 10 Tenure (years) 9
Main Menu
FinePlanner © 2009 Ismail Ab.Wahab M

PROJECT FINANCING
Hire-Purchase
0
LOAN AMORTIZATION & HIR
Jadual Bayaran Balik Pinj
What The Fish
LOAN AMORTIZATION SCHEDULE
Amount (RM) 23,384
Interest Rate 5%
Duration (yrs) 10
Method Annual Rest
Instalment Payments
Year
Principal Interest Annual Payments
0 - - -
1 1,859 1,169 3,028
2 1,952 1,076 3,028
3 2,050 979 3,028
4 2,152 876 3,028
5 2,260 769 3,028
6 2,373 656 3,028
7 2,491 537 3,028
8 2,616 412 3,028
9 2,747 282 3,028
10 2,884 144 3,028
11 0 0 0
12 0 0 0
13 0 0 0
14 0 0 0
15 0 0 0
16 0 0 0
17 0 0 0
18 0 0 0
19 0 0 0
20 0 0 0
FinePlanner
RTIZATION & HIRE-PURCHASE SCHEDULES
Jadual Bayaran Balik Pinjaman & Sewa-Beli
What The Fish
CHEDULE HIRE-PURCHASE REPAYMENT SCHEDULE
Amount (RM) 0
Interest Rate 3%
Duration (yrs) 9
Bayaran Ansuran
Principal Balance Tahun
Pokok Faedah BayaranTahunan
23,384 0 - - -
21,524 1 - - -
19,572 2 - - -
17,523 3 - - -
15,371 4 - - -
13,111 5 - - -
10,738 6 - - -
8,247 7 - - -
5,631 8 - - -
2,884 9 - - -
0 10 - - -
0 11 - - -
0 12 - - -
0 13 - - -
0 14 - - -
0 15 - - -
0 16 - - -
0 17 - - -
0 18 - - -
0 19 - - -
0 20 - - -
DULES
EDULE
Baki Pokok
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Main Menu
Complimentary Edition DEPRECIATION OF FIXED
Susutnilai Aset Tetap
What The Fish
Type of Fixed Asset 0
Cost (RM) 0
Depreciation Method Straight Line
Economic Life (yrs) 1
Annual Accumulated
Year Book Value
Depreciation Depreciation
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
Type of Fixed Asset Signboard

Cost (RM) 250
Annual Accumulated
Year Book Value
0 - - 250
1 50 50 200
2 50 100 150
3 50 150 100
4 50 200 50
5 50 250 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
Type of Fixed Asset PC

Cost (RM) 500
Annual Accumulated
Year Book Value
0 - - 500
1 167 167 333
2 167 333 167
3 167 500 -
4 0 0 -
5 0 0 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
FinePlan
ON OF FIXED ASSETS
utnilai Aset Tetap

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
Type of Fixed Asset banner

Cost (RM) 10
Annual Accumulated
Year Book Value
0 - - 10
1 5 5 5
2 5 10 -
3 0 0 -
4 0 0 -
5 0 0 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
Type of Fixed Asset Cash Register

Cost (RM) 400
Annual Accumulated
Year Book Value
0 - - 400
1 80 80 320
2 80 160 240
3 80 240 160
4 80 320 80
5 80 400 -
6 0 0 -
7 0 0 -
8 0 0 -
9 0 0 -
10 0 0 -

Cost (RM) 0
Annual Accumulated
Year Book Value
0 - - -
1 - - -
2 - - -
3 - - -
4 - - -
5 - - -
6 - - -
7 - - -
8 - - -
9 - - -
10 - - -
Main Menu

PVIFA= 0.6139
7.7217349292
Loan amt Principal Int annual paymBalance

1 23,384 1,859 1,169 3,028 21,524.40
2 1,952 1,076 3,028 19,572.35
3 2,050 979 3,028 17,522.70
4 2,152 876 3,028 15,370.57
5 2,260 769 3,028 13,111
6 2,373 656 3,028 10,738
7 2,491 537 3,028 8,247
8 2,616 412 3,028 5,631
9 2,747 282 3,028 2,884
10 2,884 144 3,028 -
11 0 0 0 -
12 0 0 0 -
13 0 0 0 -
14 0 0 0 -
15 0 0 0 -
16 0 0 0 -
17 0 0 0 -
18 0 0 0 -
19 0 0 0 -
20 0 0 0 -
6,899 30,283 37,181.90

What The Fish

MONTH January February
CASH INFLOW
Capital (Cash)
Loan
Cash Sales
Collection of Accounts Receivable 0 0
TOTAL CASH RECEIPT 0 0 0
CASH OUTFLOW
Pre-operating & Incorporation Expenditure

Sales & Marketing Expenditure
General & Administrative Expenditure
Operations & Technical Expenditure
Other Expenditure
Purchase of Fixed Assets
Hire-Purchase Repayment:
Principal
Interest
Loan Repayment:
Principal
Interest
Tax Payable 0 0
TOTAL CASH OUTFLOW 0 0 0
CASH SURPLUS (DEFICIT) 0 0 0
BEGINNING CASH BALANCE 0 0
ENDING CASH BALANCE 0 0 0
FinePlan
PRO-FORM
2018 MONTHLY CASH FLOW
March April May June July
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
PRO-FORMA CASH FLOW STATEMENT
Aliran Tunai Pro-forma
Sep (Pre-
August October November December
Operations)
900
23,384
0 0 0
0 0 0 100,000 40,000
0 24,284 0 100,000 40,000
4,500
0 0 0
2,000 2,000 2,000
12,800 40,380 20,470
2,000
900
0 0 0
0 0 0
155 155 155

97 97 97
0 0 0 0 0
0 5,400 17,052 42,632 22,722
0 18,884 (17,052) 57,368 17,278
0 0 18,884 1,831 59,199
0 18,884 1,831 59,199 76,476
EMENT
2018 2019 2020
900 0 0
23,384 0 0
0 0 0
140,000 435,125 223,708
164,284 435,125 223,708 0 0
4,500
0 0 0 0 0
6,000 25,200 26,460
73,650 176,500 143,075
2,000 2,100 2,205
900
0 - -
0 - -
465 1,952 2,050

292 1,076 979
0 0 0
87,807 206,828 174,768 0 0
76,476 228,297 48,940 0
0 76,476 304,773
76,476 304,773 353,713
PRO-FORMA INCOME STATEMENT

Penyata Pendapatan Pro-forma
What The Fish
Years 2018 2019 2020
Sales 336,700 260,100 220,400
Less: Expenditure
Pre-Operating & Incorporation Expenditure 1,500
General & Administrative Expenditure 6,000 25,200 26,460 0 0
Sales & Marketing Expenditure 0 0 0 0 0
Operations & Technical Expenditure 73,650 176,500 143,075 #VALUE! #VALUE!
Other Expenditure 2,000 2,100 2,205
Interest on Hire-Purchase 0 0 0
Interest on Loan 292 1,076 979
Depreciation of Fixed Assets 302 302 297 #VALUE! #VALUE!
Total Expenditure 83,744 205,178 173,015
Net Income Before Tax 252,956 54,922 47,385 #VALUE! #VALUE!
Tax 0 0 0 #VALUE! #VALUE!
Net Income After Tax 252,956 54,922 47,385 #VALUE! #VALUE!
Accumulated Net Income 252,956 307,878 355,263 #VALUE! #VALUE!
0
0 0 0
0 0 0
2020
2019
2018
- 100,000 200,000
PRO-FORMA BALANCE SHEET

Kunci Kira-Kira Pro-forma
What The Fish
2018 2019 2020 Main Menu
ASSETS Pro-forma Cash Flow
Non-Current Assets (Book Value) Pro-forma Income S

Land & Building 0 0 0 Pro-forma Balance
Other Fixed Assets 858 557 260 Financial Perform
Other Assets
Deposit 3,000 3,000 3,000
SUMMARY
3,858 3,557 3,260 0 0
Current Assets 2018
2019
Inventory 0 0 0 2020
Accounts Receivable 196,700 21,675 18,367
Cash Balance 76,476 304,773 353,713
273,176 326,448 372,080 0 0
TOTAL ASSETS 277,035 330,005 375,340 0 0 2013
Owners' Equity
Capital 900 900 2012
900
Accumulated Income 252,956 307,878 355,263 #VALUE! #VALUE!
253,856 308,778 356,163 #VALUE! #VALUE!
2011
Long-Term Liabilities
Loan Balance 22,919 20,967 18,917
2010
2013
2012
2011
Hire-Purchase Balance 0 0 0 #VALUE! #VALUE! 2010

22,919 20,967 18,917 #VALUE! #VALUE!
Current Liabilities
Accounts Payable 0 0 0 2009
TOTAL EQUITY & LIABILITIES 276,775 329,745 375,080 #VALUE! #VALUE! 0 100000 200000 30000
FinePlanner
Complimentary Edition FINANCIAL P
Prestas
What The Fish
Financial Ratio Analysis 2018
LIQUIDITY
Current Ratio NA
Quick Ratio (Acid Test) NA
EFFICIENCY
Receivable Turnover 2
Inventory Turnover NA
PROFITABILITY
Gross Profit Margin NA
Net Profit Margin 75.13%
Return on Assets 91.31%
Return on Equity 99.65%
SOLVENCY
Debt to Equity 9.03%
Debt to Assets 8.27%
Time Interest Earned 864
Break-even Analysis 2018

Total projected sales(RM) 336,700
Total variable costs (cost of sales)
Contribution margin NA
Contribution margin ratio NA
Fixed costs NA
Total costs 83,744
Net Profit 252,956
Break-even sales 83,744
Percentage of break-even to sales 25%
Current Ratio
10
9
8
7
6
Current Ratio
10
9
8
7
6
5
4
3
2
1
0
2018 2019 2020 2021 2022
Receivable Turnover
12
10
0
2018 2019 2020 2021 2022
Gross Profit Margin

1000%
900%
800%
700%
600%
500%
400%
300%
200%
100%
0%
2018 2019 2020 2021 2022
Return on Assets
100%
90%
80%
70%
60%
Return on Assets
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2018 2019 2020 2021 2022
Debt to Equity
10%
9%
8%
7%
6%
5%
4%
3%
2%
1%
0%
2018 2019 2020 2021 2022
Time
900
800
700
600
500
400
300
200
100
0
2018 2019
FinePlanner
FINANCIAL PERFORMANCE
Prestasi Kewangan
2019 2020 2021 2022

Main Menu
NA NA #VALUE! #VALUE! Pro-forma Income Statement
NA NA #VALUE! #VALUE! Pro-forma Balance Sheet
Financial Performance
12 12 #VALUE! #VALUE!
NA NA NA NA
PAYBACK PERIOD FOR

NA NA NA NA START-UP FUND
21.12% 21.50% #VALUE! #VALUE!
16.64% 12.62% #VALUE! #VALUE! Less than 1 year
17.79% 13.30% #VALUE! #VALUE!
6.79% 5.31% #VALUE! #VALUE!

6.35% 5.04% #VALUE! #VALUE!
50 47 #VALUE! #VALUE! INTERNAL RATE OF
RETURN (IRR)
2019 2020
#VALUE!
260,100 220,400
NA NA NA NA
NA NA NA NA
NA NA NA NA
205,178 173,015 TIME TO BREAK-EVEN
54,922 47,385 #VALUE! #VALUE!
205,178 173,015
Less than 1 year
79% 79% #VALUE! #VALUE!
Ratio Quick Ratio (Acid Test)

10
9
8
7
6
Ratio Quick Ratio (Acid Test)
10
9
8
7
6
5
4
3
2
1
0
2021 2022 2018 2019 2020 2021 2022
urnover Inventory Turnover

10
9
8
7
6
5
4
3
2
1
0
2021 2022 2018 2019 2020 2021 2022
Margin Net Profit Margin

80%
70%
60%
50%
40%
30%
20%
10%
0%
2021 2022 2018 2019 2020 2021 2022
Assets Return on Equity

100%
90%
80%
70%
60%
Assets Return on Equity
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2021 2022 2018 2019 2020 2021 2022
quity Debt to Assets

9%
8%
7%
6%
5%
4%
3%
2%
1%
0%
2021 2022 2018 2019 2020 2021 2022
Time Interest Earned

900
800
700
600
500
400
300
200
100
0
2018 2019 2020 2021 2022

2018 2019
Current Ratio NA NA
2018 2019
Quick Ratio (Acid Test) NA NA
2018 2019
Receivable Turnover 2 12
2018 2019
Inventory Turnover NA NA
2018 2019
Gross Profit Margin NA NA
2018 2019
Net Profit Margin 75% 21%
2018 2019
Return on Assets 91% 17%
2018 2019
Return on Equity 100% 18%
2018 2019
Debt to Equity 9% 7%
2018 2019
Debt to Assets 8% 6%
2018 2019
Time Interest Earned 864 50
2022
2022
2022
2022
mail Ab.Wahab MEDEC UiTM

2020 2021 2022
NA #VALUE! #VALUE!
2020 2021 2022

NA #VALUE! #VALUE!
2020 2021 2022

12 #VALUE! #VALUE!
2020 2021 2022

NA NA NA
2020 2021 2022

NA NA NA
2020 2021 2022

21% #VALUE! #VALUE!
2020 2021 2022

13% #VALUE! #VALUE!
2020 2021 2022

13% #VALUE! #VALUE!
2020 2021 2022
5% #VALUE! #VALUE!
2020 2021 2022

5% #VALUE! #VALUE!
2020 2021 2022

47 #VALUE! #VALUE!
BRIEF REPORT
TIME TO BREAK-EVEN
Less than 1 year

Back to Main Menu

BRIEF REPORT
PAYBACK PERIOD FOR START-UP FUND
Less than 1 year

Back to Main Menu

\
BRIEF REPORT
INTERNAL RATE OF RETURN (IRR)
#VALUE!
Back to Main Menu

BRIEF REPORT
TOTAL PROJECT COST
RM
Back to Main Menu

BRIEF REPORT
TOTAL PROJECT COST
24,544
Back to Main Menu

BRIEF REPORT
SOURCES OF FINANCING
Cash
Existing F. Assets
Loan
Hire-Purchase
Total
Back to Main Menu

BRIEF REPORT
SOURCES OF FINANCING
RM900
RM0
RM23,384
RM0
RM24,284
Back to Main Menu
09 Ismail Ab.Wahab MEDEC UiTM

BRIEF REPORT
CASH BALANCE
2018 RM
2019 RM
2020 RM
Back to Main Menu

BRIEF REPORT
CASH BALANCE
76,476
228,297
48,940
Back to Main Menu

BRIEF REPORT
NET INCOME BEFORE TAX
2018 RM
2019 RM
2020 RM
Back to Main Menu

BRIEF REPORT
T INCOME BEFORE TAX
252,956
54,922
47,385
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Ismail Ab.Wahab MEDEC UiTM

BRIEF REPORT
OWNERS' EQUITY (ACCUMULATED)
2018 RM
2019 RM
2020 RM
Back to Main Menu

BRIEF REPORT
NERS' EQUITY (ACCUMULATED)
253,856
308,778
356,163
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2009 Ismail Ab.Wahab MEDEC UiTM

BRIEF REPORT
TOTAL ASSETS & LIABILITIES (ACCUMULATE
ASSETS
2018 RM 277,035
2019 RM 330,005
2020 RM 375,340
Back to Main Menu

F REPORT
BILITIES (ACCUMULATED)
LIABILITIES
RM 22,919
RM 20,967
RM 18,917
Main Menu
.Wahab MEDEC UiTM

BRIEF REPORT
ESTIMATED MONTHLY LOAN PAYMEN
RM 252
Back to Main Menu

BRIEF REPORT
MONTHLY LOAN PAYMENT
per month
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mail Ab.Wahab MEDEC UiTM

BRIEF REPORT
ESTIMATED MONTHLY HIRE-PURCHASE PA
RM 0
Back to Main Menu

IEF REPORT
LY HIRE-PURCHASE PAYMENT
per month
to Main Menu
Ab.Wahab MEDEC UiTM

FinePlan
FINANCIAL PLANNING PACKAGE FOR SMALL AND MEDIUM BUSINESSES
PROF. MADYA DR. ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC),
FACULTY OF BUSINESS MANAGEMENT, UNIVERSITI TEKNOLOGI MARA, SHAH ALAM, SELANGO R
FinePlanner is an MS Excel-based financial planning package for generating comp

professional and presentable financial projections for start-up entrepreneurs and
Based on market survey and assumptions, FinePlanner generates cash flow, incom
sheet forecasts for up to five years ahead. It makes it suitable for managers and e
knowledge in finance and accounting and who have no previous experience in fin
planning.
Objective
FinePlanner is a tool that can assist small and medium-sized entrepreneurs in the
professional, comprehensive and presentable financial projections for business st
Novelty
Dual language: English and Malay Generate comprehensive and presentable finan
years
Suitable for businesses engaged in manufacturing, trading or services
Suitable for incorporated or unincorporated businesses
Suitable for all levels of existing and potential entrepreneurs: students & graduate
corporate entrepreneurs, rural entrepreneurs, agro entrepreneurs, etc.
USER 'S GUIDE
FinePlan
FINANCIAL PLANNING PACKAGE FOR SMALL AND MEDIUM BUSINESSES
PROF. MADYA DR. ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC),
FACULTY OF BUSINESS MANAGEMENT, UNIVERSITI TEKNOLOGI MARA, SHAH ALAM, SELANGOR
FinePlanner is an MS Excel-based financial planning package for generating comprehensive, highly

professional and presentable financial projections for start-up entrepreneurs and small business operators.
Based on market survey and assumptions, FinePlanner generates cash flow, income statement and balance
sheet forecasts for up to five years ahead. It makes it suitable for managers and entrepreneurs with minimal
knowledge in finance and accounting and who have no previous experience in financial or business
planning.
Objective
FinePlanner is a tool that can assist small and medium-sized entrepreneurs in the preparation of
professional, comprehensive and presentable financial projections for business start-up and expansion.
Novelty
Dual language: English and Malay Generate comprehensive and presentable financial projection up to five
years
Suitable for businesses engaged in manufacturing, trading or services
Suitable for incorporated or unincorporated businesses
Suitable for all levels of existing and potential entrepreneurs: students & graduates entrepreneurs,
corporate entrepreneurs, rural entrepreneurs, agro entrepreneurs, etc.
Getting Started
Before you start the planning process, select the language by clicking “English” or “Malay” buttons planning period.
v Select the planning period (3 or 5 years).
v Choose first year of planning period and first month of planning period.
v Select the legal form of business (private limited company or sole-proprietorship and others)
v Select nature of business (manufacturing, trading/distribution or service)
Financial Forecasting
v Click Capital expenditure projections menu for entering the projected cost of each fixed assets required for th
business. Please key in the cost of new fixed assets and/or the market value for existing fixed assets (if any
Determine the number of years of economic or productive life for each asset (except land & building). The econom
life of an asset refers to the period (normally expressed in number of years) whereby the asset can be economica
used i.e. without much maintenance or breakdowns.
v Next, select the depreciation method for all assets. The recommended method for calculating depreciation
either straight-line or declining balance. The simplest and most commonly used is straight line method. It is calculate
by taking the purchase or acquisition price of an asset subtracted by the salvage value divided by the total producti
years the asset can be reasonably expected to benefit the company [called “useful life” in accounting jargon]. F
planning purposes, the salvage value can be zero. The declining method of depreciation accelerates depreciatio
faster than the straight-line method because it bases each year's depreciation on the assets’ previous-year net bo
value.
v Go back to the main menu.
Projection of Pre-operating and Working Capital Expenditure
v First, determine the pre-operating and incorporation costs. The pre-operating cost can includes busine
registration and licences, legal fees , stamp duties etc.
v Next, estimate the sales and marketing costs, general and administrative costs, and operations an
technical costs. These costs are incurred every month and are generally known as working capital. Other cos
which are not paid monthly but are incurred every year can be included under other expenditure (annually) catego
such as payment of road tax and insurance for motor vehicles, licences etc.
v Estimate the increment rate for working capital expenditure (if any). Next, choose the current and estimated rate
of corporate taxation from the list. The system will only calculate the amount of tax for private limited company.
Projections for Sales and Purchases
v Fill in the sales projections table. Sales (or revenues) refers to the sales forecast derived from the
marketing plan. It is the total of forecasted cash and credit sales for each year throughout the planned
period. Sales are to be forested monthly (first planning year) and annually (after first year).
v The amount of monthly purchases in the purchase Projections table should be equal to the amoun
of purchases that have been projected in the working capital section under operations and technical
costs category.
v If there some credit sales or purchases, choose the percentage of credit sales collections and cred
purchase payments in the columns provided.
v Next, estimate the ending inventory of raw materials and finished goods (for manufacturing
businesses only). For trading and distribution businesses, the ending inventory figures are to be entered
in the ending inventory of finished goods column only. It is assumed that there is no ending inventory
for businesses involved in service industry. If your businesses are involved in both trading and service
activities, please select trading/distribution category under nature of business in the main menu.
Project Costs and Financing

v The project cost is the total cost of implementation of the proposed project. The project cost
schedule incorporates both long and short terms expenditure needed to start the business. The
components of this schedule include capital expenditure, working capital, pre-operating and incorporatio
costs, other expenditure and provision for contingency.
v The sources of financing schedule shows various sources of finance available to fund the business
These could be internal and external sources of finance. The internal sources of finance include equity
contributions in cash and/or existing assets. External sources may include term loan and hire purchase
For planning purposes, other sources such as grants and money borrowed from individuals should be
considered as own cash contributions. For each asset and working capital required, p lease choose the
type of financing from the list provided in the sources of financing column.
v The amount of working capital is dependent upon the period until the business can generate enoug
sales to cover its short-term expenditure. Therefore, the amount of working capital needed could be in
the range of one to six months. Please select the number of months from the list provided in relevant
column.
v The final component of the project cost is provision for contingency. This cost is added to the total cost of th
other four components based on a certain percentage (usually between 5 to 10 percent). The reason for includin
contingency cost in the project implementation cost schedule is to take care of any variance of the actual from th
budgeted expenditure. For example, if the cost of materials increases during the planned period, the firm can utili
this fund to cover the extra cost without having to search for new funding.
This section presents the supporting schedules relating to the information that have been provided in the forecasting sectio
The schedules are project cost and sources of funds summary, fixed assets and depreciation schedules, and loan amortizatio
schedule.
REPORTS AND ANALYSIS
This section presents the pro-forma financial statements and analysis of the financial performance and position of the propose
project.
Pro-forma cash flow statement
v Pro forma cash flow statement refers to the projected statement of cash inflows and outflows throughout the planne
period. Under normal circumstances, the pro forma cash flow statement is prepared between three to five consecutive yea
with monthly details for the first year. The pro forma cash flow statement shows the following information:
· Cash inflows – the projected amount of cash flowing into the company.
· Cash outflows – the projected amount of cash flowing out of the company.
· Cash deficit or surplus – the difference between cash inflows and cash outflows.
· Cash position – the beginning and ending cash balances for a particular period.
v The pro forma income statement shows the expected profit for the planned period. The statement shows the
following information:
· Gross profit
· Net profit
v Gross profit is the gross margin realised after deducting the cost of goods sold from sales. It represents the
amount of profit before deducting other operating expenditure such as administration expenditure, marketing
expenditure, operations expenditure (for a trading entity), interest charges, depreciation charges on fixed assets
(except for a manufacturing concern) and other miscellaneous expenditure incurred throughout the year in order
to obtain the net profit before tax.
v While the pro forma income statement shows the financial performance of the company for the planned
period, the pro forma balance sheet shows the financial position of the company at a specific point in time in
terms of assets owned and how those assets are financed. The pro forma balance sheet is prepared for a period o
three years.
v The general elements of the pro forma balance sheet include:

· assets
· owner’s equity
· liabilities
v Assets are the economic resources of a business that are expected to be of benefit in the future. Assets
reported in the balance sheet are generally categorised into two categories: non-current and current assets.
v Non-current assets include fixed assets and other assets that are owned and usually held to produce product
or services. These assets are not intended for sale in the short term. Examples: property, plant, machinery,
equipment, vehicles, major renovations and long-term investments. For fixed assets, the values shown in the
balance sheet are the book value i.e. the original cost less the accumulated depreciation.
v Current assets are short-term assets that can be converted into cash within a year. Examples: cash, inventorie
(raw materials, work-in-process and/or finished goods), receivables and other short-term investments.
v Owners’ equity refers to capital contributions from the owners or shareholders in terms of cash or assets plus
the accumulated amount of net income. However, if the business suffers a loss, the amount of loss will be
deducted from the capital contributions.
v Liabilities are the amounts owed by the business to outsiders. They are categorised as non-current (long-term
and current liabilities.
v Non-current or long-term liabilities refer to the long-term obligations of the business that mature in a period
of more than one year. They usually include long-term loans as well as hire purchase.
v Current liabilities refer to the short-term obligations of the business that mature within a period of less than a
year. The most common forms of current liabilities are accounts payable and accrued payments
Financial Analysis
v Financial analysis is a technique of examining financial statements to help the entrepreneur analyse the
financial position and performance of the business.
v Financial analysis involves two basic steps: generating the information from the financial statements and
interpreting the results.
v The most common form of financial analysis is “ratio analysis”.
v Financial ratios are normally used to compare figures from the financial statement with other figures, so that
the true meaning of financial pictures can be obtained.
v There are various financial ratios that the entrepreneur can look at. However, the most commonly considered
ratios in small business decision-making fall into four categories: liquidity, efficiency, profitability and solvency.
v Liquidity Ratio: The term liquidity refers to the availability of liquid assets to meet short-term obligations. Thus, liquidi
ratios measure the ability of the business to pay its monthly bills.The most widely used liquidity ratios are current ratio and qui
ratio. Current ratio can be determined by dividing total current assets by total current liabilities. Generally, this ratio shows th
business’ ability to generate cash to meet its short-term obligations. Quick ratio, also known as the acid test ratio, measures t
extent to which current liabilities are covered by liquid assets. To determine quick ratio, the calculation of liquid assets does n
take into account inventrories since it is sometimes difficult to convert them into cash quickly.
v The efficiency ratios measure how efficient the business uses its assets to generate sales. The most widely used efficien
ratio for planning purposes is inventory turnover ratio. Inventory turnover (or stock turnover) measures the number of tim
inventories have been converted into sales and indicates how liquid the inventory is. All other things being equal, the higher th
turnover figure, the more liquid the business is. This ratio divides the cost of sales (or cost of goods sold) by the average value
inventory. The average value of inventory is derived by adding the opening and closing balance of and dividing the total by two
v Profitability ratios are important indicators of the business’ financial performance. Investors will particularly be interested
these ratios since they measure the performance and growth potential of the business. Some of the commonly use
profitability ratios are gross profit margin, net profit margin, return on assets and return on equity. Gross profit margin give
good indication of financial health of the business. Without an adequate gross margin, the business will be unable to pay
operating and other expenses. Gross profit margin is calculated by dividing the business gross income by sales. Net pro
margin is an indication of how effective the business is at cost control. The higher the net profit margin, the more effective th
business is at converting sales into actual profit. Net profit margin is calculated by dividing the business net income by sale
Return of assets measures the overall return that the business is able to make on its assets. This ratio is derived by dividing th
business net profit by total assets. Return of equity shows what the business has earned on its owners’ investment in th
business. This ratio is derived by dividing the business net profit by total equity.
This final category of ratios i.e. Solvency Ratios, is designed to help the entrepreneur measure the degree of financial risk that
his business faces. By referring to this ratio, the entrepreneur can assess his level of debt and decide whether it is appropriate
for the business. The most commonly used solvency ratios are total debt (liabilities) to equity (also known as leverage or
gearing), total debt to total assets, and times interest earned (also known as interest coverage). The total debt to equity ratio
measures the percentage of the business’ assets financed by creditors relative to the percentage financed by the owners. This
ratio is calculated by dividing the the total debt by total equity. The debt to asset ratio measures the percentage of the
business’ assets financed by creditors relative to the percentage financed by the entrepreneur. This ratio is calculated by dividin
the total debts by total assets. Times interest earned ratio measures the number of times interest expense can be covered by
profit before interest and tax. This ratio is calculated by dividing total inte
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©2009 Ismail Ab.

Wahab, Malaysian Entrepreneurship Development Centre (MEDEC), Universiti Teknologi MARA

Name of Business/Company USER'S GUIDE

Complimentary Edition FinePlanner

Project Cost and Sources of Finance Summary

Types of Fixed Assets Estimated Cost (RM)

Estimated Economic Life

Pra-Operasi & Modal Kerja

What The Fish

General & Administrative Costs (monthly)

Operations & Technical Costs (monthly)

Other Expenditure (annually)

Total Pre-Operations & Working Capital Expenditure

Fi © 2009 Ismail Ab.Wahab MEDEC

© 2009 Ismail Ab.Wahab MEDEC UiTM

Sales Projections RM Purchase Projections

Sales Collections Purchase Payments

Ending Inventory of Raw Materials RM Ending Inventory of Finished Goods

Fi © 2009 Ismail Ab.Wahab MED

© 2009 Ismail Ab.Wahab MEDEC UiTM

What The Fish

Capital Expenditure Cost Sources of Financing

F © 2009 Ismail Ab.Wahab MEDEC UiTM

Interest rate 5% Interest rate 3%

FinePlanner © 2009 Ismail Ab.Wahab M

Type of Fixed Asset 0

Type of Fixed Asset Signboard

Type of Fixed Asset 0

Type of Fixed Asset PC

Type of Fixed Asset 0

Type of Fixed Asset 0

Type of Fixed Asset 0

Type of Fixed Asset banner

Type of Fixed Asset 0

Type of Fixed Asset Cash Register

Type of Fixed Asset 0

© 2009 Ismail Ab.Wahab MEDEC UiTM

Loan amt Principal Int annual paymBalance

6,899 30,283 37,181.90

What The Fish

MONTH January February

TOTAL CASH RECEIPT 0 0 0

Pre-operating & Incorporation Expenditure

2018 MONTHLY CASH FLOW

March April May June July

0 24,284 0 100,000 40,000

155 155 155

2018 2019 2020

164,284 435,125 223,708 0 0

465 1,952 2,050

PRO-FORMA INCOME STATEMENT

PRO-FORMA BALANCE SHEET

Non-Current Assets (Book Value) Pro-forma Income S

TOTAL ASSETS 277,035 330,005 375,340 0 0 2013

Hire-Purchase Balance 0 0 0 #VALUE! #VALUE! 2010

Financial Ratio Analysis 2018

Break-even Analysis 2018

Gross Profit Margin

2019 2020 2021 2022

PAYBACK PERIOD FOR

6.79% 5.31% #VALUE! #VALUE!

Ratio Quick Ratio (Acid Test)

urnover Inventory Turnover

Margin Net Profit Margin