[Kitchen IQ] Start-up Ex

Required Start-Up Funds Amount Totals

Fixed Assets
Real Estate-Land ₹ -
Buildings ₹ -
Leasehold Improvements ₹ 50,000.00
Equipment ₹ 500,000.00
Furniture and Fixtures ₹ 200,000.00
Vehicles ₹ -
Other Fixed Assets ₹ 100,000.00
Total Fixed Assets ₹ 850,000.00

Operating Capital
Pre-Opening Salaries ₹ 800,000.00
Prepaid Insurance Premium ₹ 60,000.00
Inventory ₹ -
Legal and Accounting Fees ₹ 60,000.00
Rent Deposits ₹ 200,000.00
Utility Deposits ₹ 25,000.00
Supplies ₹ 100,000.00
Advertising and Promotions ₹ 300,000.00
Licenses ₹ 50,000.00
Other Initial Start-Up Costs ₹ 50,000.00
Working Capital ₹ 200,000.00
Total Operating Capital ₹ 1,845,000.00

Total Required Funds ₹ 2,695,000.00

Sources of Funding Amount Totals

Owner's Equity 14% ₹ 500,000.00
Outside Investors 5% ₹ 200,000.00
Additional Loans or Debt
Commercial Loan 14% ₹ 500,000.00
Commercial Mortgage 54% ₹ 2,000,000.00
Credit Card Debt 14% ₹ 500,000.00
Vehicle Loans 0% ₹ -
Other Bank Debt 0% ₹ -
Total Sources of Funding ₹ 3,700,000.00
Start-up Expense Analysis

Depreciation
(in years)

5
7

Loan Term in Monthly

Rate Months Payments

12% 36 $ 16,607.15
6% 120 ₹ 22,204.10
9% 60 ₹ 10,379.18
0% $ -
0% $ -
₹ 49,190.43
[Kitchen IQ] Income Statement
Years Ending: 2026-2027

Revenue Year 1 Year 2

Sales revenue (Subscription and Ads) $ 150,000 $ 175,000
(Less sales returns and allowances)
Service revenue $ 50,500 $ 75,000
Interest revenue
Other revenue $ 25,000 $ 30,000
Total Revenues $ 225,500 $ 280,000

Expenses
Advertising $ 20,000 $ 15,000
Bad debt
Commissions
Cost of goods sold $ 55,000 $ 75,000
Depreciation
Employee benefits $ 25,000 $ 35,000
Furniture and equipment $ 3,000 $ 1,500
Insurance $ 1,000 $ 1,500
Interest expense $ 2,000 $ 2,500
Maintenance and repairs $ 1,000 $ 1,000
Office supplies $ 1,000 $ 1,000
Payroll taxes
Rent $ 5,000 $ 5,500
Research and development $ 3,000 $ 3,000
Salaries and wages $ 65,000 $ 85,000
Software $ 5,000 $ 5,000
Travel $ 2,000 $ 2,500
Utilities $ 5,000 $ 5,000
Web hosting and domains $ 2,000 $ 2,000
Other $ 3,000 $ 3,000
Total Expenses $ 198,000 $ 243,500

Net Income Before Taxes $ 27,500 $ 36,500

Income tax expense $ 5,500 $ 7,300

Income from Continuing Operations $ 22,000 $ 29,200

Net Income $ 22,000 $ 29,200

 [Kitchen IQ]
Years Ending:

Year 3 Revenue
Sales revenue (Subscription and Ads)
(Less sales returns and allowances)
Service revenue
Interest revenue
Other revenue
Total Revenues

Expenses
Advertising
Bad debt
Commissions
Cost of goods sold
Depreciation
Employee benefits
Furniture and equipment
Insurance
Interest expense
Maintenance and repairs
Office supplies
Payroll taxes
Rent
Research and development
Salaries and wages
Software
Travel
Utilities
Web hosting and domains
Other
Total Expenses

Net Income Before Taxes

Income tax expense

Income from Continuing Operations

Net Income
 Income Statement USD to INR 84.41
2026-2027

Year 1 Year 2 Year 3

₹ 12,661,665.00 ₹ 14,771,942.00

₹ 4,262,760.55 ₹ 6,330,832.50

₹ 2,110,250.00 ₹ 2,532,300.00
₹ 19,034,675.55 ₹ 23,635,074.50

₹ 1,688,222.00 ₹ 1,266,166.50

₹ 4,642,550.00 ₹ 6,330,750.00

₹ 2,110,250.00 ₹ 2,954,350.00
₹ 253,230.00 ₹ 126,615.00
₹ 84,410.00 ₹ 126,615.00
₹ 168,820.00 ₹ 211,025.00
₹ 84,410.00 ₹ 84,410.00
₹ 84,410.00 ₹ 84,410.00
₹ - ₹ -
₹ 422,050.00 ₹ 464,255.00
₹ 253,230.00 ₹ 253,230.00
₹ 5,486,650.00 ₹ 7,174,850.00
₹ 422,050.00 ₹ 422,050.00
₹ 168,820.00 ₹ 211,025.00
₹ 422,050.00 ₹ 422,050.00
₹ 168,820.00 ₹ 168,820.00
₹ 253,230.00 ₹ 253,230.00
$ 16,713,202 $ 20,553,852

₹ 2,321,473.55 ₹ 3,081,223.00
₹ 464,294.71 ₹ 616,244.60

₹ 1,857,178.84 ₹ 2,464,978.40

₹ 1,857,178.84 ₹ 2,464,978.40
 [Kitchen IQ]
Assets Year 1 Year 2
Current Assets
Cash 250,000
Accounts receivable
Inventory
Prepaid expenses
Short-term investments
Total current assets 250,000 -
Fixed (Long-Term) Assets
Long-term investments 600,000
Property, plant, and equipment 200,000
(Less accumulated depreciation) 25,000
Intangible assets 300,000
Total fixed assets 1,125,000 -
Other Assets
Deferred income tax
Other
Total Other Assets - -

Total Assets 1,375,000 -

{42}
Common Financial Ratios
Debt Ratio (Total Liabilities / Total Assets) 0.63
Current Ratio (Current Assets / Current Liabilities) 0.96
Working Capital (Current Assets - Current Liabilities) (10,000) -
Assets-to-Equity Ratio (Total Assets / Owner's Equity) 2.67
Debt-to-Equity Ratio (Total Liabilities / Owner's Equity) 1.67
 BALANCE SHEE
Year 3 Liabilities and Owner's Equity Year 1
Current Liabilities
Accounts payable 200,000
Short-term loans
Income taxes payable 60,000
Accrued salaries and wages
Unearned revenue
Current portion of long-term debt
Total current liabilities 260,000
Long-Term Liabilities
Long-term debt 600,000
Deferred income tax
Other
Total long-term liabilities 600,000
Owner's Equity
Owner's investment 500,000
Retained earnings 15,000
Other
Total owner's equity 515,000

Total Liabilities and Owner's Equity 1,375,000

BALANCE SHEET
Year 2 Year 3

-
 [Kitchen IQ]
3-Year Cash Flow

For the Year Ending 12/31/2014 12/31/2015 12/31/2016

Cash at Beginning of Year 15,700 35,200 56,650
Cash as End of Year 35,200 56,650 80,245

Operations Year 1 Year 2 Year 3

Cash receipts from
Customers 693,200 762,520 838,772
Other Operations
Cash paid for
Inventory purchses (264,000) (290,400) (319,440)
General operating and administrative expenses (112,000) (123,200) (135,520)
Wage expenses (123,000) (135,300) (148,830)
Interest (13,500) (14,850) (16,335)
Income taxes (32,800) (36,080) (39,688)
Net Cash Flow From Operations 147,900 162,690 178,959

Investing Activities
Cash receipts from
Sale of property and equipment 33,600 36,960 40,656
Collection of principal on loans
Sale of investment securities
Cash paid for
Purchase of property and equipment (75,000) (82,500) (90,750)
Making loans to other entities
Purchase of investment securities
Net Cash Flow from Investing Activities (41,400) (45,540) (50,094)

Financing Activities
Cash receipts from
Issuance of stock
Borrowing
Cash paid for
Repurchase of stock (treasury stock)
Repayments of loans (34,000) (37,400) (41,140)
Dividends (53,000) (58,300) (64,130)
Net Cash Flow from Financing Activites (87,000) (95,700) (105,270)

Net Increase in Cash 19,500 21,450 23,595

Not Required for now
 [Company Name]

Salaries and Related Expenses # Assumption Wage Base

Percent Change

Salaries and Wages

Owner's Compensation 2
Salaries 2
Wages
Full-Time Employees 10
Estimated Hours Per Week 40.00
Estimated Rate Per Hour $ 9.00
Part-Time Employees 10
Estimated Hours Per Week 20.00
Estimated Rate Per Hour $ 9.00
Independent Contractors
Total Salaries and Wages 24

Payroll Taxes and Benefits

Social Security 6.20%
Medicare 1.45%
Federal Unemployment Tax (FUTA) 0.08% $ 7,000
State Unemployment Tax (SUTA) 2.70% $ 7,000
Employee Pension Programs
Worker's Compensation
Employee Health Insurance
Other Employee Benefit Programs 4.00%
Total Payroll Taxes and Benefits

Total Salaries and Related Expenses

 Payroll Expense Analysis

Not Require
Monthly Year 1 Year 2 Year 3
3% 3%

$ - $ - $ - $ -
$ - $ - $ - $ -

$ 15,600 $ 187,200 $ 192,816 $ 198,600

$ 7,800 $ 93,600 $ 96,408 $ 99,300

$ - $ - $ - $ -
$ 23,400 $ 280,800 $ 289,224 $ 297,901

$ 1,451 $ 17,410 $ 17,932 $ 18,470

$ 339 $ 4,072 $ 4,194 $ 4,320
$ 11 $ 134 $ 134 $ 134
$ 378 $ 4,536 $ 4,536 $ 4,536
$ - $ - $ - $ -
$ - $ - $ - $ -
$ - $ - $ - $ -
$ 936 $ 11,232 $ 11,569 $ 11,916
$ 3,115 $ 37,384 $ 38,365 $ 39,376

$ 26,515 $ 318,184 $ 327,589 $ 337,277

Not Required for now