Shareholders

Finacing S/N Name

1 Share Capital Qnty Contn (FCFA) Total(FCFA) Total($) 1 ATEM Emmanuel Ndeisieh
shareholders contn 10 5,000,000 50,000,000 102,459 2 TATSOPTUE Emmanuel
2 Credit from Suppliers - - 3 AMABO Christopher ASANGA
ANUCAM 1 5,000,000 5,000,000 10,246 4 HITESH VALECHA
MNI 1 2,000,000 2,000,000 4,098 5 TENDEM PAUL
COSMOS 1 10,000,000 10,000,000 20,492 6 KENGUE Francis DONGUE
SAMCO Papers and other 1 5,000,000 5,000,000 10,246 7 SAMA Eric GANSEH
CONTINENTAL 1 2,000,000 2,000,000 4,098
OTHERS 3 2,000,000 6,000,000 12,295

TOTAL 80,000,000 163,934 SUPPLIERS

Exchange Rate USD to FCFA = 1:488 Cosmos Educational Press Ltd
Whitehouse Publication Ltd
ANUCAM Publishers plc
NMI (CAMBRIDGE Publications)
The CURE Series

Stationeries
SAMCO Papers
RASMED
areholders
Residence
Yaounde, Cameroon
Limbe, Cameroon
Limbe, Cameroon
Mumbai, India
Yaounde, Cameroon
Limbe, Cameroon
Douala, Cameroon

Cameroon
Cameroon
Cameroon
Cameroon
Cameroon
 TABLE 3
Name of enterprise: COSMOS EDUCATIONAL PRESS LTD
Address: P. O BOX 401, LIMBE
Identification Number: M038600017847H Year ended 31 / 12 / 2018 Duration: 12 months
BALANCE SHEET - ASSETS
2020 2021 2022
Depreciations /

Line
Ref. ASSETS Gross Provisions Net
FIXED ASSETS (I) 01
AA Deferred charges 02 - - -
AX Pre-operating costs 03 -
AY Expenses to be spread over several years 04 -
AC Debenture redemption premium 05
AD Intangible Assets 06 - - -
AE Research and development costs 07
AF Patents, Licences, Software 08
AG Goodwill 09 - - -
AH Other intangible assets 10 -
AI Fixed Assets 11 - - -
AJ Plantation development 12 -
AK Buildings 13
AL Installations, Fittings & Fixtures/Furnitures 14
AM Equipment 15
AN Transport Equipment 16
AP Advances & payments on a/c of fixed assets on order 17
AQ Financial Assets 18 - - -
AR Investment in shares 19 -
AS Other financial assets 20 -

(1) of which Outside Ordinary Activities (O.O.A.):

AW Gross amount..……./.…….. 21
Net ……../………. 22
AZ TOTAL FIXED ASSETS (1) 23 - - -
CURRENT ASSETS (II) 24
BA Current Assets Outside Ordinary Activities 25
BB Stocks 26 - - -
BC Goods for resale (Merchandise) 27 - -
BD Raw materials and consumable goods 28 -
BE Products and Work - in - Progress 29 -
BF Finished goods 30 -
BG Debtors and related receivables 31 - - -
BH Suppliers: advances paid 32 - -
BI Customers 33 -
BJ Due to the State 34 - -
BK Other debtors 35 - -
BL TOTAL CURRENT ASSETS (II) 36 - - -
LIQUID ASSETS (III) 37 - - -
BQ Investment in securities 38
BR Bills for collection 39 - -
BS Banks, postal cheques, cash in hand 40 - -
BT TOTAL
ExchangeLIQUID ASSETS
conversion (III) (IV) (Probable
difference 41 - - -
BU exchange loss) 42
BZ GRAND TOTAL (I + II + III + IV) 42 - - -
tion: 12 months
 BALANCE SHEET - LIABILITIES
LIABILITIES 2022 2021 2020
(before appropriation)

Line
Ref.
EQUITY AND LONG TERM LIABILITIES 01
CA Capital 02 10,000,000 10,000,000 10,000,000
CB Shareholders - capital not yet called up 03
CC Premiums and Reserves 04
CD Merger, issue and share premiums 05
CE Revaluation surplus 06
CF Legal reserves 07 73,988,907 73,988,907
CG Free reserves 08 4,931,324 4,931,324
CH Retained earnings + or - 09 (380,895,318) (380,895,318) 36866080
CI Profit or loss for the period (profit + or loss -) 10 356,223,586 (276,229,369)
CK Other long term equity 11
CL Investment grants and subsidies 12
CM Regulated provisions and related funds 13
CP TOTAL EQUITY (1) 14 64,248,499 (568,204,456)
LONG TERM BORROWINGS AND RELATED LIABILITIES (1) 15
DA Long term borrowings 16 226,754,123 215,158,073
DB Long term leasing liabilities and related contracts 17 36,570,309 36,570,309
DC Sundry long term financial liabilities 18 -
DD Financial prvisions for risks and charges 19 - -
DE (1) of which O. O. A. : ……………… / ……………….. 20
DF TOTAL LONG TERM LIABILITIES (II) 21 263,324,432 251,728,382
DG PERMANENT RESOURCES: TOTAL (I + II) 22 327,572,931 (316,476,074)
CURRENT LIABILITIES 23
DH Current liabilities O. O. A. and related resources 24
DI Customers: advances received 25 118,600,000 118,600,000
DJ Trade Suppliers 26 298,297,491 298,297,491
DK Tax liabilities 27 1,902,263 1,902,263
DL Social liabilities 28 350,229 350,229
DM Other Creditors 29 229,667,009 229,362,931
DN Provision for risks 30
DP CURRENT LIABILITIES:TOTAL (III) 31 648,816,992 648,512,914
BANK ADVANCES & OVERDRAFTS 32
DQ Banks, discount credits 33 -
DR Banks, treasury credits 34 -
DS Bank overdrafts 35 -
DT TOTAL TREASURY LIABILITIES 36 - -
DU Exchange conversion difference (V) 37
(Probable exchange loss)

DZ GRAND TOTAL (I + II + III + IV + V) 38 976,389,923 332,036,840

(653,477,723)
 PROFITABILITY FORECAST
Income Statements Year
Income 2020 2021
Price/Unit
Item Description Qnty Unit Cost FCFA US $ Timing Qnty Unit Cost
Goats and sheep 1,100 80,000 88,000,000 154,386 2,500 80,000
Fowls 7,200 6,000 43,200,000 75,789 15,000 6,000
Beef (full cows) 120 450,000 54,000,000 94,737 250 450,000
Fruit Juice 360 35,000 12,600,000 22,105 5,000 2,500
Tea and Chii 360 20,000 7,200,000 12,632
Plantain (In bounches) 1,100 6,000 6,600,000 11,579 2,300 6,000
TOTAL 10,240 211,600,000 371,228 25,050

EXPENDITURE
1. Costs of imputs
Firewood 12 600,000 7,200,000 14,754 12 150,000
Goats and sheep 1,100 40,000 44,000,000 90,164 1,100 40,000
Fowls 7,200 3,500 25,200,000 51,639 7,200 3,500
Beef 120 300,000 36,000,000 73,770 120 300,000
Plantain 1,100 3,000 3,300,000 6,762 1,100 3,000
Spices and others 360 20,000 7,200,000 14,754 - -
Fruits 360 20,000 7,200,000 14,754
Tea and Chi 360 5,000 1,800,000 3,689
Sub Total 131,900,000 270,287

2. Operational expenses:
Registration/Legalisation of Company 1 1,000,000 1,000,000 1,754 1 1,000,000
Radio and TV adverts 1 100,000 100,000 175 1 100,000
Musical sets for publicity 1 75,000 75,000 132 1 75,000
Calendars, posters, others 3 100,000 300,000 526
Rents for restaurant space 12 250,000 3,000,000 5,263 12 250,000
Employees' remunerations: - -
Permanent Staff per annum 8 967,500 7,740,000 15,861 5 720,000
Temporal workers 4 480,000 1,920,000 3,934 1
External audit fees 1 1,000,000 1,000,000 2,049 1 300,000
Taxes and CNPS 1 2,000,000 2,000,000 4,098 1 1,000,000
1 1
Utility bills 12 50,000 600,000 1,230 1 400,000
Telecommunication charges 12 25,000 300,000 615 1 350,000
Transportation of goods and persons 12 100,000 1,200,000 2,459 1 500,000
BOD expenses 1 1,500,000 3,074 1
Fuel and auto mobile servicing 1 - - - 1 -
Consumables-Ink, papers 1 150,000 150,000 307 1 150,000
Office supplies-Calculators, files 1 100,000 100,000 205 1 100,000
Insurance for automobile: Bikes and Van 1 - - 1
Repair and maintenance - equipments 1 25,000 25,000 51 1 25,000
Repair and maintenance - Softwares 1 25,000 25,000 51 1 25,000
Repair and maintenance - 12 100,000 1,200,000 2,459 1
Depreciation charge on all assets 1 1,441,000 1,441,000 2,953 1
Miscellanous 1 1,000,000 1,000,000 2,049 1 1,000,000
Sub Total 24,676,000 47,492

Total expenses in the year 156,576,000 328,394 -

Profit before tax 55,024,000
Financing costs 3,600,000
51,424,000 5142400
Tax at 33% 18,157,920
36,866,080
NPM 0.17422533081
GPM 0.38
WC 14,357,500
FC 5,180,000
Initial Capital 19,537,500

ASSETS
Chairs for customers 90 5,000 450,000 922 100 5,000
Tables for customers 15 20,000 300,000 615 16 20,000
Counter 1 250,000 250,000 512 1 150,000
Oven (Grilling fire side) 1 150,000 150,000 307 1 150,000
Sign boards 1 100,000 100,000 175 1 100,000
Chair for manager and Cashier 2 75,000 150,000 307 1 25,000
Tables for the office 1 100,000 100,000 205 1 50,000
Cash save 1 100,000 100,000 205 1 150,000
Laser Printer and Computer set 2 200,000 400,000 820 3 200,000
Plates and other cutlery 150 1,000 150,000 307 150 100
TV sets for the eating hall 4 100,000 400,000 820 2 150,000
Re-emforment and redesign of restau 1 2,000,000 2,000,000 3,509 1 1,000,000
Transportation/installation 1 200,000 200,000 351 1 200,000
Table cloths 30 5,000 150,000 307
décor (Sets) 2 50,000 100,000 205
Uniform for workers ( 3 per worker) 36 5,000 180,000 369 6 12,000
Sub Total 5,180,000 10,615
BILITY FORECAST
Year
2021 2022

FCFA US $ Timing Qnty Unit Cost FCFA US $ Timing

200,000,000 350,877 4,000 80,000 320,000,000 561,404
90,000,000 157,895 24,000 6,000 144,000,000 252,632
112,500,000 197,368 400 450,000 180,000,000 315,789
12,500,000 7,000 2,500 17,500,000
- -
13,800,000 24,211 3,800 6,000 22,800,000 40,000
428,800,000 730,351 39,200 684,300,000 1,169,825

1,800,000 3,689 12 150,000 1,800,000 3,689

44,000,000 90,164 1,100 40,000 44,000,000 90,164
25,200,000 51,639 7,200 3,500 25,200,000 51,639
36,000,000 73,770 120 300,000 36,000,000 73,770
3,300,000 6,762 1,100 3,000 3,300,000 6,762
- - - - - -

110,300,000 226,025 110,300,000 226,025

1,000,000 2,049 1 1,000,000 1,000,000 2,049

100,000 205 1 100,000 100,000 205
75,000 154 1 75,000 75,000 154

3,000,000 6,148 12 250,000 3,000,000 6,148

- - - -
3,600,000 7,377 5 720,000 3,600,000 7,377
- - 1 - -
300,000 615 1 300,000 300,000 615
1,000,000 2,049 1 1,000,000 1,000,000 2,049
1
400,000 820 1 400,000 400,000 820
350,000 717 1 350,000 350,000 717
500,000 1,025 1 500,000 500,000 1,025
250,000 512 1 250,000 512
- - 1 - - -
150,000 307 1 150,000 150,000 307
100,000 205 1 100,000 100,000 205
- - 1 - -
25,000 51 1 25,000 25,000 51
25,000 51 1 25,000 25,000 51
- - 1 - -
257,200 527 1 257,200 527
1,000,000 2,049 1 1,000,000 1,000,000 2,049
11,132,200 22,812 11,132,200 22,812

113,932,000 256,279 - 113,932,000 256,279 -

 500,000 1,025 100 5,000 500,000 1,025
320,000 656 16 20,000 320,000 656
150,000 307 1 150,000 150,000 307
150,000 307 1 150,000 150,000 307
100,000 205 1 100,000 100,000 205
25,000 51 1 25,000 25,000 51
50,000 102 1 50,000 50,000 102
150,000 307 1 150,000 150,000 307
600,000 1,230 3 200,000 600,000 1,230
15,000 31 150 100 15,000 31
300,000 615 2 150,000 300,000 615
1,000,000 2,049 1 1,000,000 1,000,000 2,049
200,000 410 1 200,000 200,000 410

72,000 148 6 12,000 72,000 148

3,632,000 7,443 3,632,000 7,443
 Salaries Chairs for customers 90
Nature No Amount Total Tables for customers 15
Permanent 5 75000 375000 Counter 1
Team Leaders 2 85000 170000 80625 967500 Oven (Grilling fire side) 1
Manager 1 100000 100000 Chair for manager and Cashier 2
Temporary 4 40000 160000 480000 Tables for the office 1
12 805000 Cash save 1
9660000 Laser Printer and Computer set 2
1497300 Plates and other cutlery 150
TV sets for the eating hall 4
967500 Re-emforment and redesign of restau 1
162500 Transportation/installation 1
0.201863354 Table cloths 30
décor (Sets) 2
Uniform for workers ( 3 per worke 36
Sub Total
 total time amt in fcfa Initial Capital
5,000 450,000 20% 90,000 Firewood 1 150,000 150,000
20,000 300,000 20% 60,000 Goats and sheep 10 40,000 400,000
250,000 250,000 20% 50,000 Fowls 60 3,500 210,000
150,000 150,000 25% 37,500 Beef 1 300,000 300,000
75,000 150,000 25% 37,500 Plantain 10 3,000 30,000
150,000 150,000 25% 37,500 Spices and others 3 20,000 60,000
150,000 150,000 10% 15,000 Fruits 5 20,000 100,000
200,000 400,000 25% 100,000 Tea and Chi 5 5,000 25,000
1,000 150,000 25% 37,500 1,275,000
150,000 600,000 25% 150,000 0
2,000,000 2,000,000 20% 400,000
200,000 200,000 20% 40,000
5,000 150,000 100% 150,000
50,000 100,000 20% 20,000
12,000 432,000 50% 216,000
5,632,000 1,441,000