Projekts: Uzņēmuma "Inmeal" izveidošana
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Latvijas Universitāte
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lav
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Maģistra darba projekta ideja ir izveidot Rīgā ēdināšanas uzņēmumu “Inmeal”, kurš piedāvās saviem klientiem Meal Kit pakalpojumus. Meal Kit ir ēdienu sagatavju komplekts, kas ietver maltītei nepieciešamo produktu daudzumu un ēdiena pagatavošanas recepti. Meal Kit pakalpojumi nodrošina gatavas sastāvdaļas konkrētiem ēdieniem nepieciešamajā daudzumā. Uzņēmums piedāvās saviem klientiem Meal Kit komplektus, galvenokārt, dažāda veida suši pagatavošanai. Papildus, uzņēmuma piedāvājums tiks papildināts ar “wok” ēdienu pagatavošanas komplektiem, tādiem kā rīsi vai nūdeles. Klātienē būs iespēja pasūtīt kafiju vai tēju. Uzņēmuma pamatkapitāls sastādīs EUR 40 000,00. Pamatkapitāls pilnā apjomā tiks apmaksāts ar naudas ieguldījumu. Projekta īstenošanai tiek plānots arī piesaistīt ārējo finansējumu EUR 80 000,00 apmērā. Dalībniekam A piederēs 65% uzņēmuma kapitāla daļas, bet Dalībniekam B – 35%. Pamatlīdzekļu iegādei nepieciešams ieguldīt aptuveni EUR 14 633,77 (ar PVN). Aptuvenas izmaksas mazvērtīgā inventāra iegādei uzņēmuma atvēršanas posmā sastāda EUR 2 305,35 (ar PVN).Tika pieņemts lēmums uzņēmuma dibināšanai izmantot aizņemto kapitālu EUR 80 000,00 apmērā, noslēdzot divus aizdevuma līgumus ar uzņēmuma Dalībnieku A. Viens aizdevums tiks izsniegts uz 6 gadiem, savukārt otrs aizdevums uz 3 gadiem. Kredītiem būs fiksētā procentu likme 3% gadā un anuitātes atmaksas grafiki.Saskaņā ar darba autora prognozēm, uzņēmums 2022.pārskatu gadu noslēgs ar zaudējumiem EUR 29 886,00 apmērā. Tas ir saistīts ar uzņēmuma nespēju ģenerēt pietiekošo neto apgrozījumu uzņēmuma izmaksu segšanai. Uzņēmumam 2023.gadā būs zaudējumi un tie sastādīs EUR 51 450,00. Zaudējumi 2024.gadā sastādīs EUR 8 714,00. 2025.gads būs pirmais gads, kad uzņēmums gūs peļņu un tā sastādīs EUR 36 825,00. Uzņēmuma neto apgrozījums ievērojami palielināsies pateicoties galvenokārt uzņēmuma piedāvājuma paplašināšanai. 2026.gadā peļņa sastādīs EUR 34 127,00. Tiek plānots, ka 2028.gadā uzņēmums gūs lielāko peļņu plānošanas periodā un tā sastādīs EUR 40 928,00. Projekta atmaksāšanas laiks sastāda 6,55 gadus jeb 6 gadus, 6 mēnešus un 18 dienas. Projekta NPV sastāda EUR 13 027,64, kas nozīmē, ka projektu ir vērts īstenot, jo nākotnes naudas plūsmas pašreizējā vērtība ir lielākā, nekā kapitālieguldījumi. Projekta IRR vērtība sastāda 6,31%. IRR vērtība ir lielāka, nekā noteikta diskonta likme, līdz ar to projektu ir vērts īstenot. Uzņēmuma ROE sasniegs pozitīvu vērtību sākot ar 2026.gadu. Tiek plānots, ka 2027. un 2028.gadā ROE rādītājs būs 75,57% un 61,31% attiecīgi, kas ir vērtējams pozitīvi. Sākot ar 2025.gadu ROIC sastādīs no 21,53% līdz 34,11%, kas ir vairāk, nekā 3% par aizņemto kapitālu, kas nozīmē, ka investīcijas būs efektīvas. EBIT un EBITDA pēc 2025.gada būs pozitīvi, kas nozīmē, ka uzņēmumam uzlabosies rentabilitāte un stabilizēsies kopējais finanšu stāvoklis.
The idea of the master's thesis project is to establish a catering company "Inmeal" in Riga, which will offer to its customers Meal Kit services. Meal Kit is a set of food preparations that includes the necessary amount of products needed for cooking a meal and a recipe for it. Meal Kit services provide ready-made ingredients in the quantities required for specific dishes. The company will offer to its customers Meal Kit sets, mainly for making various types of sushi. In addition, the company's offer will be supplemented with "wok" cooking kits, such as rice or noodles. Moreover, it will be possible to order coffee or tea in person. The share capital of the company will be EUR 40,000.00. The full share capital will be paid with a cash contribution. It is also planned to attract external financing in the amount of EUR 80,000.00 for project implementation. Participant A will own 65% of the company's shares and Participant B will own 35%. Approximately EUR 14,633.77 (including VAT) is required to purchase fixed assets. The estimated cost of purchasing low-value inventory during the start-up phase is EUR 2,305.35 (including VAT).To establish the company, it was decided to use the borrowed capital in the amount of EUR 80,000.00 by concluding two loan agreements with the Participant A. One loan will be issued for 6 years, and the other for 3 years. The loans will have a fixed interest rate in amount of 3% per annum and annuity repayment schedules.According to the author's forecasts, the company will close the 2022 financial year with a loss of EUR 29,886.00 due to the company's inability to generate sufficient net turnover to cover the company's costs. The company will have a loss in amount of EUR 51,450.00 in 2023. In 2024 the loss will be in amount of EUR 8,714.00. 2025 will be the first year in which the company will make a profit of EUR 36,825.00. The company's net turnover will increase significantly due to the expansion of the company's offer. In 2026, the profit will be EUR 34,127.00. It is planned that in 2028 the company will make the highest profit in the planning period and it will be EUR 40,928.00.The payback period of the project is 6.55 years or 6 years, 6 months and 18 days. The NPV of the project is EUR 13 027.64, which means that the project is worth implementing because the present value of future cash flows is higher than the capital investment. The IRR value of the project is 6.31%. The IRR value is higher than a certain discount rate, so the project is worth implementing. The company's ROE will reach a positive value from 2026. It is planned that in 2027 and 2028 the ROE indicator will be 75.57% and 61.31%, respectively, which is assessed positively. From 2025, the ROIC will be between 21.53% and 34.11%, which is more than a 3% of borrowed capital, which means that investments will be efficient. EBIT and EBITDA will be positive after 2025, which means that the company's profitability will improve.
The idea of the master's thesis project is to establish a catering company "Inmeal" in Riga, which will offer to its customers Meal Kit services. Meal Kit is a set of food preparations that includes the necessary amount of products needed for cooking a meal and a recipe for it. Meal Kit services provide ready-made ingredients in the quantities required for specific dishes. The company will offer to its customers Meal Kit sets, mainly for making various types of sushi. In addition, the company's offer will be supplemented with "wok" cooking kits, such as rice or noodles. Moreover, it will be possible to order coffee or tea in person. The share capital of the company will be EUR 40,000.00. The full share capital will be paid with a cash contribution. It is also planned to attract external financing in the amount of EUR 80,000.00 for project implementation. Participant A will own 65% of the company's shares and Participant B will own 35%. Approximately EUR 14,633.77 (including VAT) is required to purchase fixed assets. The estimated cost of purchasing low-value inventory during the start-up phase is EUR 2,305.35 (including VAT).To establish the company, it was decided to use the borrowed capital in the amount of EUR 80,000.00 by concluding two loan agreements with the Participant A. One loan will be issued for 6 years, and the other for 3 years. The loans will have a fixed interest rate in amount of 3% per annum and annuity repayment schedules.According to the author's forecasts, the company will close the 2022 financial year with a loss of EUR 29,886.00 due to the company's inability to generate sufficient net turnover to cover the company's costs. The company will have a loss in amount of EUR 51,450.00 in 2023. In 2024 the loss will be in amount of EUR 8,714.00. 2025 will be the first year in which the company will make a profit of EUR 36,825.00. The company's net turnover will increase significantly due to the expansion of the company's offer. In 2026, the profit will be EUR 34,127.00. It is planned that in 2028 the company will make the highest profit in the planning period and it will be EUR 40,928.00.The payback period of the project is 6.55 years or 6 years, 6 months and 18 days. The NPV of the project is EUR 13 027.64, which means that the project is worth implementing because the present value of future cash flows is higher than the capital investment. The IRR value of the project is 6.31%. The IRR value is higher than a certain discount rate, so the project is worth implementing. The company's ROE will reach a positive value from 2026. It is planned that in 2027 and 2028 the ROE indicator will be 75.57% and 61.31%, respectively, which is assessed positively. From 2025, the ROIC will be between 21.53% and 34.11%, which is more than a 3% of borrowed capital, which means that investments will be efficient. EBIT and EBITDA will be positive after 2025, which means that the company's profitability will improve.