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2-8. Bank Loan Repayment Simulation & Debt Analysis

Simulation of bank loan repayment when funding a 3.0 Billion JPY self-construction project via 100% debt financing (1.5% fixed interest, 20-year principal and interest amortizing loan), compared against a 10-year lease cash flow (1,800 tsubo, ~9 Million JPY/month).

1. Bank Debt Repayment Schedule Simulation

Loan Parameters
Repayment Metric Estimated Amount Remarks
Monthly Payment (Principal + Interest) 14.48 Million JPY / Month Principal ~10.73M–12.28M JPY; Interest ~3.75M–2.20M JPY
Annual Debt Service 173.76 Million JPY / Year 12 Monthly Payments
10-Year Cumulative Repayment 1.7376 Billion JPY At 10-Year Mark (10 Years Remaining)
Total Interest Paid (20-Year Full Term) 475.2 Million JPY Total Debt Service over 20 Yrs: 3.4752 Billion JPY
Remaining Balance at Year 10 Approx. 1.618 Billion JPY Approx. 46% of Principal (3.0B JPY) Repaid

2. 10-Year Real Net Cash Outflow Comparison

Under debt financing, monthly rent is replaced by debt service (principal + interest), plus real estate property taxes and facility maintenance.

* Lease Baseline: 1,800 tsubo × 5,000 JPY/tsubo (Rent + CAM) = 9.0 Million JPY / Month (108 Million JPY / Year)

Cash Outflow & Cost Item ① Self-Constructed (Debt Financed) ② Leased Facility (10-Year Lease) Variance / Remarks
Initial Equity (CAPEX / Deposit) 0 JPY (100% Debt Financed) 0.12 Billion JPY ② 6-month deposit (refundable) + Fit-out
Monthly Outflows (10-Yr Total) 1.738 Billion JPY (Debt Service) 1.080 Billion JPY (Rent + CAM) ① 14.48M JPY/mo × 120 mos
② 9.0M JPY/mo × 120 mos
Property Taxes (10-Yr Total) Approx. 0.280 Billion JPY 0 JPY ① Land and building real estate taxes
Maintenance & Insurance (10-Yr) Approx. 0.150 Billion JPY Approx. 0.060 Billion JPY ① Structural maintenance, inspections & insurance
【10-Year Total Cash Outflow】 2.168 Billion JPY 1.260 Billion JPY Cash Outflow Difference: ① is +0.908B JPY higher
Property Asset Value (Year 10) 1.500 Billion JPY (Land Value) 0 JPY ① Assumes land value remains constant
Outstanding Debt (Year 10) ▲ 1.618 Billion JPY (Loan Balance) 0 JPY ① 10 remaining years of loan principal
【Net Equity Impact at Year 10】 ▲ 0.118 Billion JPY 0 JPY Assets 1.50B JPY − Debt 1.618B JPY
【10-Year Real Economic Burden】 2.286 Billion JPY
(Cash Outflow 2.168B + Net Deficit 0.118B)
12.60 Billion JPY Real economic cost including net equity change

3. Corporate Cash Flow & Financial Considerations

① Cash Flow Impact in Years 1–10 (Leasing Advantage)

• Monthly Outflow Comparison:

• Conclusion: Over the first 10 years, self-construction requires approx. 9.0 Million JPY/month (~100M JPY/year) more cash outflow. For companies preserving operating liquidity, leasing is significantly safer.

② Reversal Horizon in Years 11–20+

• Post-Payoff Inversion (Year 21+):

③ P/L vs. Cash Flow Misalignment (Tax & Accounting Impact)

4. Executive Summary & Strategic Guidance

When Prioritizing Business Expansion Speed & Capital Efficiency (ROIC)

Selecting "Leasing" saves over 900 Million JPY in net cash outflows over the first 10 years, freeing ~100M JPY/year in liquidity to fund material handling automation, regional expansion, product development, or hiring.

When Prioritizing Ultra Long-Term Cost Minimization & Asset Accumulation (20+ Yrs)

Selecting "Self-Construction (Debt Financed)" delivers major long-term advantages as annual fixed occupancy costs plunge post-payoff (Year 21+). This is the optimal strategy when corporate cash reserves and bank credit lines are substantial.

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