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Business plan name: Курник 3

• • Currency for calculations: UAH
Revenue for whole period
1 104 000 UAH
Costs for whole period
1 041 100 UAH
Profit before tax (whole period)
62 900 UAH
Net profit (whole period)
7 700 UAH
Margin (gross)
5.7 %
Net margin
0.7 %
Break-even (revenue)
92 000 UAH
Months to BE
9
Payback period
47.92 mo
Annual ROI
25.04 %
Monthly revenue and costs
Costs breakdown (total)
KPI: Margin, Net margin, ROI
Cumulative cash‑flow (whole period)
NPV vs Discount Rate
IRR (monthly): — %, IRR (annual): — %
Revenue and operating cash flow
IRR (monthly): — %, IRR (annual): — %

Financial breakdown

Costs (total for whole period)
  • COGS (cost of goods)
    495 200 UAH
  • Operational (fixed)
    1 041 100 UAH
  • Rent (real estate)
    0 UAH
  • Rent (equipment)
    0 UAH
Assets and depreciation
  • Own capital
    250 000 UAH
  • Loan capital (loan)
    250 000 UAH
  • Real estate capital
    0 UAH
  • Equipment capital
    235 000 UAH
  • Depreciation (total)
    117 500 UAH

Products and Services

Products
Name Sale price
Кури 115
Services
Name Price
Monthly forecast
Month Revenue UAH Materials UAH Salaries UAH Rent (real estate) UAH Rent (equipment) UAH Utilities and other (payments) UAH Loan (payments) UAH Depreciation UAH Operational costs UAH VAT UAH Profit before tax UAH Taxes UAH Net profit UAH Gross margin Net margin
1 92 000.0 58 800.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 104 291.7 0.0 -12 291.7 4 600.0 -16 891.7 ▼ -13 % ▼ -18 %
2 92 000.0 58 800.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 104 291.7 0.0 -12 291.7 4 600.0 -16 891.7 ▼ -13 % ▼ -18 %
3 92 000.0 58 800.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 104 291.7 0.0 -12 291.7 4 600.0 -16 891.7 ▼ -13 % ▼ -18 %
4 92 000.0 58 800.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 104 291.7 0.0 -12 291.7 4 600.0 -16 891.7 ▼ -13 % ▼ -18 %
5 92 000.0 58 800.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 104 291.7 0.0 -12 291.7 4 600.0 -16 891.7 ▼ -13 % ▼ -18 %
6 92 000.0 58 800.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 104 291.7 0.0 -12 291.7 4 600.0 -16 891.7 ▼ -13 % ▼ -18 %
7 92 000.0 58 800.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 104 291.7 0.0 -12 291.7 4 600.0 -16 891.7 ▼ -13 % ▼ -18 %
8 92 000.0 58 800.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 104 291.7 0.0 -12 291.7 4 600.0 -16 891.7 ▼ -13 % ▼ -18 %
9 92 000.0 6 200.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 51 691.7 0.0 40 308.3 4 600.0 35 708.3 ▲ 44 % ▲ 39 %
10 92 000.0 6 200.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 51 691.7 0.0 40 308.3 4 600.0 35 708.3 ▲ 44 % ▲ 39 %
11 92 000.0 6 200.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 51 691.7 0.0 40 308.3 4 600.0 35 708.3 ▲ 44 % ▲ 39 %
12 92 000.0 6 200.0 17 000.0 0.0 0.0 18 700.0 0.0 9 791.7 51 691.7 0.0 40 308.3 4 600.0 35 708.3 ▲ 44 % ▲ 39 %
Total (12) 1 104 000.0 UAH 495 200.0 UAH 204 000.0 UAH 0.0 UAH 0.0 UAH 224 400.0 UAH 0.0 UAH 117 500.0 UAH 1 041 100.0 UAH 0.0 UAH 62 900.0 UAH 55 200.0 UAH 7 700.0 UAH ▲ 6 % ▲ 1 %
Key metrics
Operational margin % (before taxes): 5.7 %
Net margin (Final profitability %): 0.7 %
Payback (months): -
Break-even month: 9
Revenue at break-even: 92 000.0 UAH
Metrics help

  • Revenue (Revenue) (revenue) — total sales volume for the period (before costs and taxes).
    \( \text{revenue}_t = \sum_{i\in\text{products}} \text{monthly}_{i,t} \) or \( \text{price}\cdot\text{monthly_volume} \).
  • Volume per product (monthly_volume) — number of units per month; used to calculate revenue.
    \( \text{monthly_revenue} = \text{price}\cdot\text{monthly_volume} \).
How it is calculated: take unit price and multiply by number of units sold per month.
Example: price = 100; volume = 50 → Revenue = 100 × 50 = 5 000.

  • Operational costs (Costs Operational) (costs_operational) — all current operational expenses per month (staff, rent, materials, other_costs etc.).
    Aggregation: \( \text{costs_operational}_t = \text{staff}_t + \text{rent_real_estate}_t + \dots \).
  • Materials (Materials) (materials) — cost of materials/raw materials by months; if monthly provided — use it, otherwise amount.
    \( \text{materials}_t = \sum (m.\text{monthly}_t \text{ or } m.\text{amount}) \).
  • Staff (Staff) (staff) — payments to employees: count × (salary + extras) or monthly value.
    \( \text{staff}_t = \sum \text{count}_r\cdot(\text{salary}_r+\text{extra}_r) \).
  • Rent (Rent) (rent_real_estate, rent_equipment) — monthly rent payments; taken from monthly or fixed value.
  • Other costs (Other Costs) (other_costs) — similarly: monthly or amount.
How it is calculated: sum all expense items for the month (salaries, rent, materials etc.).
Example: staff = 2 000; rent = 500; materials = 1 000 → Costs = 3 500

  • Depreciation (Depreciation) (depreciation) — non-cash expense distributed evenly over useful life.
    \( \text{depreciation}_t = \dfrac{\text{realEstateCapital} + \text{equipmentCapital}}{60} \).
  • Taxes (Taxes) (taxes) — monthly taxes; depends on system (VAT, profit tax or fixed rate).
    VAT: \( \text{vat}_t = \text{revenue}_t\cdot\frac{\text{vat_percent}}{100} \); profit tax: \( \text{profit_tax}_t = \max(0,\text{profit_before_tax}_t)\cdot\frac{\text{profit_percent}}{100} \).
Depreciation explanation: non-cash expense — asset cost divided by useful life (e.g., 60 months).
Taxes explanation: taxes are calculated from revenue or profit depending on the system.

  • Profit Before Tax (profit_before_tax):
    \( \text{profit_before_tax}_t = \text{revenue}_t - \text{costs_operational}_t \).
  • Net Profit (net_profit):
    \( \text{net_profit}_t = \text{profit_before_tax}_t - \text{taxes}_t \).
  • Gross Margin % (gross_margin_percent):
    \( \text{gross_margin%}_t = \dfrac{\text{profit_before_tax}_t}{\text{revenue}_t}\cdot 100 \).
  • Net Margin % (net_margin_percent):
    \( \text{net_margin%}_t = \dfrac{\text{net_profit}_t}{\text{revenue}_t}\cdot 100 \).
  • Profitability:
    several indicators showing business efficiency
  • Return on Sales (ROS):
    \( \text{ROS}_t = \dfrac{\text{net\_profit}_t}{\text{revenue}_t}\cdot 100 \).
  • Return on Investment (ROI):
    \( \text{ROI} = \dfrac{\text{Net Profit for period}}{\text{Initial Investment}}\cdot 100 \).
  • ROA / ROE and others:
    ROA = NOPAT / Total Assets; ROE = Net Income / Shareholders Equity
Profit Before Tax: revenue minus operational costs.
Example: Revenue 5 000 − Costs 3 500 → PBT = 1 500.
Gross Margin %: 1 500 / 5 000 × 100 = 30%.

  • Operating cash flow (cash_flow) — monthly cash result: net profit + depreciation:
    \( \text{cf}_t = \text{net_profit}_t + \text{depreciation}_t \).
  • Cumulative CF (cum_cf) — cumulative sum of CF including initial investment:
    Start: \( \text{cum}_0 = -\text{InitialInvestment} \); then \( \text{cum}_k = \text{cum}_{k-1} + \text{cf}_k \).
  • Payback Months (payback_months) — month when cumulative CF ≥ 0; fractional interpolation possible:
    If m is first month with cum_m ≥ 0, fractional part: \( m-1 + \dfrac{-\text{prevCum}}{\text{cf}_m} \).
  • Break Even (break_even_month) — first month where profit_before_tax_t ≥ 0.
Cash Flow explanation: net profit + depreciation are the cash that actually comes into the company.

  • NPV — net present value of the project:
    \( \text{NPV} = -\text{InitialInvestment} + \sum_{t=1}^{T} \dfrac{\text{CF}_t}{(1+r_t)^t} \).
  • IRR — rate r where NPV = 0.
  • Interpretation: if NPV > 0 at required rate — project adds value
NPV explanation: discount future monthly CF to present and subtract initial investments.

  • Return on Investment (ROI) — ratio of profit to invested funds.
    ROI = (Net Profit for period) / InitialInvestment × 100
  • EBITDA — earnings before interest, taxes, depreciation and amortization.
    Net profit 800 + Depreciation 200 → EBITDA = 1 000
  • ROIC — NOPAT / Invested Capital.
    NOPAT 2 000 / capital 20 000 → ROIC = 10%
  • Customer Acquisition Cost (CAC) — how much it costs to acquire one customer.
    marketing 1 000 / new customers 50 → CAC = 20
  • Customer Lifetime Value (LTV) — how much a customer brings over lifetime.
    avg ticket 50 × avg purchases 4 → LTV = 200
  • Gross Margin vs Net Margin — Gross shows margin before taxes, Net — after all costs and taxes
global.bplan.recommendation_title

Stabilization Plan (Conservative)

Net margin of 0.7% is below target. Practical advice: build a tax reserve first and cut non-essential costs before investing in growth.

Short action plan

  • (Critical) Set aside about 4 600.00 UAH monthly for VAT and profit tax. Automate this transfer to avoid accidental spending.
  • (High) Conduct an input VAT audit: reconcile vat_input for materials and rent. Ensure you have supplier invoices to claim input VAT.
  • (Medium) Quick audit of other costs: aim to cut 5–10% of expenses. Start with variable costs and services that are easy to optimize.
  • (Low) Restrict promotions until margin improves. Focus on profitable sales.
Key figures
Revenue: 1 104 000.00 UAH
Costs: 1 041 100.04 UAH
Profit Before Tax: 62 899.96 UAH
Net Profit: 7 699.96 UAH
global.bplan.reserve_label: 4 600.00 UAH
Payback (months): 47.92 mo Payback (months): превышает порог (24 мес.) — рассмотрите оптимизацию
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