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Sapphire Dairies

The LMPI Business Plan outlines projected income statements and balance sheets over four years, indicating growth in milk sales and total revenue, with a gross profit increase from 34.03 million PKR in Year 1 to 133.07 million PKR in Year 4. The balance sheet shows total assets and equity of 270 million PKR with no debt, while ratio analysis reveals a negative profit margin in Year 1 and improving asset turnover ratios in subsequent years. Additionally, Sapphire Dairies' financials for 2009 and 2010 show a significant loss in 2010 despite increased sales.

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40 views5 pages

Sapphire Dairies

The LMPI Business Plan outlines projected income statements and balance sheets over four years, indicating growth in milk sales and total revenue, with a gross profit increase from 34.03 million PKR in Year 1 to 133.07 million PKR in Year 4. The balance sheet shows total assets and equity of 270 million PKR with no debt, while ratio analysis reveals a negative profit margin in Year 1 and improving asset turnover ratios in subsequent years. Additionally, Sapphire Dairies' financials for 2009 and 2010 show a significant loss in 2010 despite increased sales.

Uploaded by

muhammadfarhanjamil96
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Income Statement of LMPI Business Plan

Year
1 2 3 4
(All firures are in PKR millions)
Milk Sales 116.49 123.88 176.79 221.86
Sales/Disposal of animals 0 14.42 13 13.22
Insurance claims 0 0.38 0.4 0.47
Total revenue 116.49 138.68 190.19 235.55
Cost of milk productions 82.46 85.83 82.69 102.48
Gross Profit 34.03 52.85 107.5 133.07
Non-production cost 22.66 24.06 24.33 24.93
Depreciation 25 25 25 25
PBIT -13.63 3.79 58.17 83.14
Tax 0 1.3265 20.3595 29.099
PBT -13.63 2.4635 37.8105 54.041

Balance Sheet of LMPI Business Plan


Assets:- Debt 0
Current assets: Equity 270,000,000
culled heifers 12,487,500
other animals 37,512,500
Equipment 70,000,000
Fixed Assets:
Land 70,000,000
Building for animals 80,000,000
Total assets 270,000,000 Total Debt and Equity 270,000,000
Investment Assumed
5 Land (200 acres)
Building for animals
280.06 Equipment (Milking, etc)
16.09 Pre-operation expenses
0.55 Total Initial Investment/Total equity
296.7
114.82
181.88
25.87 Ratio Analysis
25 Percentage
131.01 Financial leverage ratio:-
45.8535 Total debt ratio 0%
85.1565 Equity multiplier 100%
Years
Assest Turnover ratio:- 1
Total asset turnover 0.43
Capital intensity 2.32
Years
Profitability ratio:- 1
Profit margin -12%
ROA -5%
ROE -5%
All figures are in millions
70
80
70
50
270

Years
2 3 4 5
0.46 0.65 0.82 1.04
2.18 1.53 1.22 0.96
Years
2 3 4 5
2% 21% 24% 30%
1% 14% 20% 32%
1% 14% 20% 32%
Sapphire Dairies

Year ending June 30


(All Figures are in millions)
2009 2010
Sales 0.66 60.08
Cost of Goods Sold 0.35 90.95
Gross Profit 0.31 -30.87
Distribution cost 0 -0.55
Administration cost 0 -6.2
Other expenses cost 0 -8.5
Profit/(Loss) before taxation 0.31 -46.12
Taxation 0 -0.2
Profit/(Loss) after taxation 0.31 -46.32
Ratio Analysis

2009 2010
Profitability ratio
Profit margin 0.469697 -0.770972

Other ratio are not calculated because data is not available

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