Dustin Perski Erik Distel Yeliz Koza Helal Heim

Dustin Perski Erik Distel Yeliz Koza Helal. Heim

BUSINESS IDEA � To establish a nursing home for muslim pensioners � Comfortably � Sharing living with the benefit of helal meals the same mentality with the nursing staff

COSTUMER BENEFITS � Completely furnished single & double bedrooms including TV � Common � In-house � 24/7 room to meet, to chat and a whole lot more Imam for the friday prayer caring and helal food for the pensioners

MARKET ANALYSIS � The „gastarbeiter“ of the 60‘s are now starting their retirement � Pensioners with families in the 3 rd generation are more likely to stay in Germany because the majority of their family is here � Increasing refugee numbers are leading to more muslims in Germany, especially in NRW http: //www. derwesten. de/politik/muslime-in-nrw-fordernislamische-pflegeheime-id 10891043. html

MARKET ANALYSIS � The majority of muslims live in NRW � Cologne, Duisburg, Hamburg and Berlin are allready in possession of an established muslim nursing home

MARKET ANALYSIS � Our location � Competition � Dortmund has a large population of muslim citizens � No competition in a 30 km radius

RELEVANT LAWS AND REGULATIONS � Long-term � Hygienic care insurance act (Pflege. VG = Sozialgesetzbuch XI) regulation for the kitchen and bathrooms

FORM OF ORGANISATION � Company with limited liability: Helal. Heim Gmb. H � Shareholder: � General Manager: Dustin Perski � Advertisment & Marketing: Yeliz Koza � Purchasing, Selling & Coordination: Erik Distel Dustin Perski Erik Distel Yeliz Koza

BUILDING & PROPERTY � Property area ~ 2500 m² � Building area ~ 4000 m² on 3 floors � 50 apartments � 4 common rooms � Garden

ROOM � 50 m² per apartment � Single or double rooms with a bed-, bath- & living room � Bright & spacious rooms � Modern furnisher

OTHER ROOMS � Canteen kitchen � Common room � Prayer room � Garden � Washing room

CUSTOMERS CAPACITY & STAFF � 60 Pensioners � One nurse per 10 people with required tukish & arab skills � 3 shifts per day, with 6 nurses, 7 days a week � 3 cooks prepare meals everyday � 2 in-house technician � External staff for cleaning and gardening

INVESTMENT CALCULATION Property and building Calculation Property | 2500 m² to 140 €/m² 350. 000 € Depreciation (Years) 0 Building area | 4150 m² to 1000 €/m² 4. 150. 000 € 50 83. 000, 00 € Assumption: 50 rooms 4. 500. 000 € 83. 000, 00 € with 10 double Bedrooms Description property and building Investment Depreciation costs Area [m²] Living space per room 50 2500 4 x common room Assumption: 2 Floors The price for one m² building area is estimated and refers to an already finished and empty building 400 Per floor 1450 One basement 1250 Collectiv building area 4150 Area [m²] Building area 1450 Garden 1050 Property area 2500

INVESTMENT CALCULATION Example calculation Living space Description Interior installation Investment Depreciation costs Bedroom | bed, wardrobe, nightstand 3. 000 € 10 300 € Living room | TV, sofa, table, etc. Bathroom | toilet, shower, mirror, etc. 1. 800 € 200 € 10 10 180 € 20 € Collectiv cost per room 5. 000 € 10 500 € Living space for 60 people 300. 000 € 30. 000€ Room Living room Bedroom Single bedroom Double bedroom The calculation refers to 40 singleand 10 double rooms for 60 customers Bathroom Item Piece(s) Sofa Chair Picture Table TV Curtains Collective cost per living room Bed Night table Wardrobe Collective per bedroom Toilet Price per piece 1 950, 81 € 2 165, 41 € 1 49, 99 € 1 189, 00 € 1 229, 00 € 2 29, 99 € 1 1. 654, 10 € 1 712, 81 € 1 356, 00 € 1 69, 00 € Collective cost 950, 81 € 330, 82 € 49, 99 € 189, 00 € 229, 00 € 59, 98 € 1. 809, 60 € 1. 654, 10 € 712, 81 € 356, 00 € 2. 722, 91 € 4. 377, 01 € 3. 053, 73 € 69, 00 € Mirror cabinet Sink 1 19, 95 € 1 46, 00 € Shower Collective cost per bathroom Collective cost per room ~ 1 89, 00 € 223, 95 € 5. 000 €

INVESTMENT CALCULATION Special rooms Investment Depreciation (Years) Depreciation costs common room | TV, table, plants etc. 25. 000 € 10 2. 500 € Garden | trees, plants, pond, etc. 4. 000 € 10 400 € warehouse | shelfs 3. 000 € 10 300 € 1. 500 € 10 150 € prayer room Office Investment Depreciation (Years) Depreciation costs informatics 5. 000 € 4 1. 250 € furniture 1. 000 € 10 100 € Kitchen Machines | fridge, microwave, stove, etc. Investment Washing machine dryer Depreciation costs 22. 000 € 10 2. 200 € 1. 500 € 10 150 € furniture | shelfs, worktop, etc. Laundry room Depreciation (Years) Investment 5. 500 € 4. 500 € Depreciation (Years) 10 10 Depreciation costs 550 € 450 €

CALCULATION OF INVESTMENT & FINANCING investment goods investment expenditures Depreciationrate (%) Depreciation costs p. a. Property 350. 000 € 0 - € Building 4. 150. 000 € 2 83. 000 € Machines 32. 000 € 10 3. 200€ 5. 000 € 25 1. 250 € Vehicles 100. 000 € 20 20. 000 € Furniture 300. 000 € 10 30. 000 € Unexpexted 500. 000 € 0 - € 0 6. 500, 00 € 0 - € Infomatics Circulating capital Other untensils Totals 5. 500. 000 € 40% own capital funds 2. 200. 000 € 60% outside financing 3. 300. 000 € intrest rate 7% period 10 138. 000 €

CONSUMPTION COSTS Example calculation Quotation: Breakfast 7 times a Week Breakfast, dinner, supper & drinks like coffee and tea are inclusive Food costs monthly 6. 000 € Yearly investment + ~ 10% 80. 000 € Other untensils (silverware, towels, dishes, etc. ) Consumption costs 10. 000 € 90. 000 € Breakfast Jam Strawberry 3, 3 €/kg Apricot 2, 2 €/kg cream cheese 5, 8 €/kg cream cheese (Herbs) 5, 8 €/kg Honey 10, 98 €/kg Chicken 4, 95 €/kg Sucuk 12, 45 €/kg Turkey salami 4, 95 €/kg Bread 1, 85 €/kg Bread buns 0, 13 piece Cheese 8, 75 €/kg Per meal for 60 people 2, 48 € 1, 65 € 4, 35 € 8, 24 € 9, 90 € 62, 25 € 9, 90 € 5, 56 € 13, 00 € 17, 50 € 140 €

LABOUR COSTS Total costs Example calculation Number Employee costs monthly "Labor intensive" Geriatric nurse Personnel direct costs Geriatric nurse 24 60. 000 € In-house technician 2 4. 000 € Deduction: Cook 6 13. 000 € Nurse 6 20. 000 € Office staff 3 14. 000 € Imam 1 500 € Gardener company x 2. 000 € Cleaning business x 15. 000 € Yearly investment 1. 362. 000 € Cleaning and gardening are taking over by external buisnesses and are projected onto the labour costs Agreed salary brutto Employee Employer 2. 000, 00 € Retirement pay 195, 00 € Unemployment insurance 50, 00 € Health insurance 140, 00 € Income taxes 600, 00 € Solidarity surcharge 30, 00 € Church tax 54, 00 € Salary netto 931, 00 € 2. 385, 00 € Employer payment

CALCULATION OF FINANCING COSTS Year Balance of debt Interest rate (%) interest costs p. a. Refunding Bank Loan 1 3. 300. 000 € 7% 231. 000 € 330. 000 € 2 2. 970. 000 € 7% 207. 900 € 330. 000 € 3 2. 640. 000 € 7% 184. 800 € 330. 000 € 4 2. 310. 000 € 7% 161. 700 € 330. 000 € 5 1. 980. 000 € 7% 138. 600 € 330. 000 € 6 1. 650. 000 € 7% 115. 500 € 330. 000 € 7 1. 320. 000 € 7% 92. 400 € 330. 000 € 8 990. 000 € 7% 69. 300 € 330. 000 € 9 660. 000 € 7% 46. 200 € 330. 000 € 10 330. 000 € 7% 23. 100 € 330. 000 € Sum of interest 1. 270. 500 € Sum of Repayment 3. 300. 000 €

SELFCOSTS IN YEARS 1 -10 Year 1 2 3 4 5 6 7 8 9 10 Customer quatity 60 60 60 Cost per year Cost per year Cost per year Costs Depreciation costs 138. 000 € 138. 000 € Financing costs 231. 000 € 207. 900 € 184. 800 € 161. 700 € 138. 600 € 115. 500 € 92. 400 € 69. 300 € 46. 200 € 23. 100 € 1. 362. 000 € 1. 362. 000 € 90. 000 € -1. 751. 700 € -1. 728. 600 € -1. 705. 500 € -1. 682. 400 € -1. 659. 300 € -1. 636. 200 € -1. 613. 100 € 35. 95 8 € 35. 496 € 35. 034 € 34. 572 € 34. 11 0 € 33. 648 € 33. 186 € 32. 742 € 32. 262 € Labour costs Consumption costs Sum of costs Cost per Customer 1. 362. 000 € -1. 821. 000 € 36. 420 € 138. 000 € 1. 362. 000 € -1. 797. 900 € -1. 774, 800 €

CALCULATION OF TURNOVER/REVENUE Year Output Price per Customer Turnover/Revenue 1 60 42. 000, 00 € 2. 520. 000, 00 € 2 60 42. 000, 00 € 2. 520. 000, 00 € 3 60 42. 000, 00 € 2. 520. 000, 00 € 4 60 42. 000, 00 € 2. 520. 000, 00 € 5 60 42. 000, 00 € 2. 520. 000, 00 € 6 60 42. 000, 00 € 2. 520. 000, 00 € 7 60 42. 000, 00 € 2. 520. 000, 00 € 8 60 42. 000, 00 € 2. 520. 000, 00 € 9 60 42. 000, 00 € 2. 520. 000, 00 € 10 60 42. 000, 00 € 2. 520. 000, 00 € We estimate a 100% degree of capacity utilization from the first year

CALCULATION OF CASHFLOW 1 Year Sales profits Depreciation costs Labour costs Consumption costs Financing costs 2 3 4 5 6 7 8 9 10 2. 520. 000 € 2. 520. 000 € -138. 000 € -1. 362. 000 € -90. 000 € -231. 000 € -207. 900 € -184. 800 € -161. 700 € -138. 600 € -115. 500 € -92. 400 € -69. 300 € -46. 200 € -23. 100 € Loss carried forward Profit before tax 699. 000 € 722. 100 € 745. 200 € 768. 300 € 791. 400 € 814. 500 € 837. 600 € 860. 700 € 883. 800 € 906. 900 € Tax (40%) 279. 600 € 288. 840 € 298. 080 € 307. 320 € 316. 560 € 325. 800 € 335. 040 € 344. 280 € 353. 520 € 362. 760 € Profit after tax 419. 400 € 433. 260 € 447. 120 € 460. 980 € 474. 840 € 488. 700 € 502. 560 € 516. 420 € 530. 280 € 544. 140 € Cash-flow (net profit + depreciation) 557. 400 € 571. 260 € 585. 120 € 598. 980 € 612. 840 € 626. 700 € 640. 560 € 654. 420 € 668. 280 € 682. 140 € Repayment credit 330. 000 € 330. 000 € Re-investing 5. 000 € 100. 000 € 5. 000 € Dividend 227. 400 € 241. 260 € 255. 120 € 268. 980 € 277. 840 € 196. 700 € 310. 560 € 324. 420 € 338. 280 € 347. 140 € Cumulated dividend 227. 400 € 468. 660 € 723. 660 € 992. 760 € 1. 270. 600 € 1. 467. 300 € 1. 777. 600 € 2. 102. 280 € 2. 440. 650 € 2. 787. 700 €

EQUITY PROFITABILITY Total dividend cumulated over 10 years: Year Equity profit after tax 2. 787. 700 € Dividend Interest made on Year 1 2. 200. 000 € 419. 400 € 227. 400 € 10, 3% Year 2 2. 200. 000 € 433. 260 € 241. 260 € 11, 0% Year 3 2. 200. 000 € 447. 120 € 255. 120 € 11, 6% Year 4 2. 200. 000 € 460. 980 € 268. 980 € 12, 2% Year 5 2. 200. 000 € 474. 840 € 277. 840 € 12, 6% Year 6 2. 200. 000 € 488. 700 € 196. 700 € 8, 9% Year 7 2. 200. 000 € 502. 560 € 310. 560 € 14, 1% Year 8 2. 200. 000 € 516. 420 € 324. 420 € 14, 7% Year 9 2. 200. 000 € 530. 280 € 338. 280 € 15, 4% Year 10 2. 200. 000 € 544. 140 € 347. 140 € 15, 8%

RETURN OF INVESTMENT Return on investment € 3, 000 cumulated divdend € 2, 500, 000 € 2, 000 € 1, 500, 000 € 1, 000 € 500, 000 € 0 0 2 4 6 Year cumulated dividend own investment 8 10 12

CONCLUSION � Helal nursing homes are requested in the muslim community � High demand no competition in the area of Dortmund � Great number of potential customers � In 8, 5 Years the shareholders earn their investment back � The total dividend cumulated over ten years will be ~ 3 Mio €