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Business plan name: СТО23

• Україна • Currency for calculations: UAH
Revenue for whole period
3 220 000 UAH
Costs for whole period
2 883 000 UAH
Profit before tax (whole period)
203 667 UAH
Net profit (whole period)
167 007 UAH
Margin (gross)
10.47 %
Net margin
5.19 %
Break-even (revenue)
322 000 UAH
Months to BE
1
Payback period
11.98 mo
Annual ROI
83.5 %
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)
    2 400 000 UAH
  • Operational (fixed)
    2 883 000 UAH
  • Rent (real estate)
    200 000 UAH
  • Rent (equipment)
    80 000 UAH
Assets and depreciation
  • Own capital
    100 000 UAH
  • Loan capital (loan)
    100 000 UAH
  • Real estate capital
    0 UAH
  • Equipment capital
    0 UAH
  • Depreciation (total)
    0 UAH

Products and Services

Products
Name Sale price
Services
Name Price
Заміна масла 1 000
Діагностика 500
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
1 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
2 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
3 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
4 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
5 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
6 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
7 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
8 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
9 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
10 322 000.0 240 000.0 18 300.0 20 000.0 8 000.0 2 000.0 0.0 0.0 288 300.0 13 333.3 20 366.7 3 666.0 16 700.7 ▲ 6 % ▲ 5 %
Total (10) 3 220 000.0 UAH 2 400 000.0 UAH 183 000.0 UAH 200 000.0 UAH 80 000.0 UAH 20 000.0 UAH 0.0 UAH 0.0 UAH 2 883 000.0 UAH 133 333.3 UAH 203 666.7 UAH 36 660.0 UAH 167 006.7 UAH ▲ 6 % ▲ 5 %
Key metrics
Operational margin % (before taxes): 6.3 %
Net margin (Final profitability %): 5.2 %
Payback (months): -
Break-even month: 1
Revenue at break-even: 322 000.0 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 5.19% is below target. Practical advice: build a tax reserve first and cut non-essential costs before investing in growth.

Short action plan

  • (Critical) Create a tax reserve of approximately 3 666.00 UAH per month. This buffer helps cover VAT and profit tax without cash shortfalls.
  • (High) Conduct an input VAT audit: reconcile vat_input for materials and rent. Ensure you have supplier invoices to claim input VAT.
  • (Medium) Review materials and services; prioritize reducing variable costs. Small cuts across many items add up quickly.
  • (Low) Temporarily pause aggressive discounts and set a minimum margin. Discounts can erode profit — limit them while margin is low.
Key figures
Revenue: 3 220 000.00 UAH
Costs: 2 883 000.00 UAH
Profit Before Tax: 203 666.70 UAH
Net Profit: 167 006.70 UAH
global.bplan.reserve_label: 3 666.00 UAH
Payback (months): 11.98 mo Payback (months): в пределах порога (24 мес.)
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