7/25/2019 Feasib- Financial Study
1/45
Revenue
Selling price increases at 2%
Sales units increase at 10%
Mark up over cost of 50%
Costs and Expenses
Unit cost (variable) increases at 2%
Expenses increase at 2%
Salaries increase at 3%
1.1 Major Assumption (Annual)
7/25/2019 Feasib- Financial Study
2/45
1.2 Project Cost (First Year)
a! Materials "urc#ases 5$1&$22'15
irect *abor '50$3000
+actor, -ver#ea.
/n.irect Material 31&$30330
/n.irect *abor Utilit, "ersonnel 150$0'200
ualit, ontrol "ersonnel 150$0'200
SSS$ "#il#ealt# "ag4ibig ontributions for +actor, "er &&$12000
-t#ers
+actor, Electricit, 20$00000
+actor, 6ater 0$00000
+actor, 7elep#one 1$0000
+actor, ent 210$00000
"ackaging ost 1$03$''&20
Salaries 4 Selling 300$100-ffice supplies purc#ases 1$2080
Salaries 4 9.:inistrative 25$100
SSS ontribution &$00000
"#il#ealt# ontribution 1$80000
"ag4ibig ontribution 28$80000
;usiness licenses an. per:it 5$8'000
-ffice ent 280$00000
-ffice Electricit, 120$00000
-ffice 6ater 30$00000
-ffice 7elep#one 1$0000/nterest 0$00000
9c
7/25/2019 Feasib- Financial Study
3/45
.& nitial *or+in, Capital
/nvest:ents :a.e b, partners 2$000$00000
7/25/2019 Feasib- Financial Study
4/45
.' Alternative -ources o Financin,
;ank loan 500$00000
7/25/2019 Feasib- Financial Study
5/45
. Projected Financial -tatements
Projected -tatement o Financial Position
Assets
Current Assets
as# -ffice Supplies
a! Materials /nventor,
+inis#e. >oo.s /nventor,
/on Current Assets
ent eposit
+actor, 9ppliances
9ccu:ulate. epreciation$ +actor, 9ppliances
+actor, E
7/25/2019 Feasib- Financial Study
6/45
Projected -tatement o Compre4ensive ncome
-ales
Cost o 5oods Manuactured and -old6
9.. "urc#ases
7otal a! Materials 9vailable for Use *ess a! Materials$ En.ing
irect *abor
+actor, -ver#ea.
ost of >oo.s Manufacture.
9.. +inis#e. /nventor,$ ;eginning
7otal >oo.s 9vailable for Use
*ess +inis#e. /nventor,$ En.ing
ost of >oo.s Manufacture. an. Sol.
5ross proit7peratin, Expenses6
-ellin, Expenses6
"ackaging ost
Salaries Expense 4 Selling
Administrative Expenses6
-ffice Supplies Expense
Salaries Expense 4 9.:inistrative
SSS ontribution
"#il#ealt# ontribution
"ag4ibig ontribution ;usiness licenses an. per:it
ent expense
Electricit, expense
6ater expense
7elep#one Expense
epreciation Expense$ -ffice 9ppliances
epreciation Expense$ +urnitures an. +ixtures
epreciation Expense$ =e#icle
Earnin,s 8eore nterests and axes
/nterest ExpenseEarnin,s 8eore axes
7ax Expense (30%)
/et ncome
Projected -tatement o Cas4 Flo9s
7peratin, Activities
a! Materials$ ;eginning
a! Materials Use.
7/25/2019 Feasib- Financial Study
7/45
as# receive. fro: custo:ers
as# pa,:ents for
a! Materials "urc#ases
irect *abor
+actor, -ver#ea.
/n.irect Material
/n.irect *abor Utilit, "ersonnel
ualit, ontrol "ersonnel
SSS$ "#il#ealt# "ag4ibig ontributions for +actor, "ersonnel
-t#ers
+actor, Electricit,
+actor, 6ater
+actor, 7elep#one
+actor, ent
"ackaging ost
Salaries 4 Selling -ffice supplies purc#ases
Salaries 4 9.:inistrative
SSS ontribution
"#il#ealt# ontribution
"ag4ibig ontribution
;usiness licenses an. per:it
-ffice ent
-ffice Electricit,
-ffice 6ater
-ffice 7elep#one
/nterest
7axes
nvestin, Activities
9c
7/25/2019 Feasib- Financial Study
8/45
ncrease:(;ecrease) in cas4 or t4e 3ear
Cas4 alance! e,innin,
Cas4 alance! endin,
;istriution o ncome to Partners
?et /nco:eSalaries
e:ain.er (istribute. E
7/25/2019 Feasib- Financial Study
9/45
;irect 0aor
+actor, 6orkers (5)
F7!"'.$' 1!#2!1%%.
ost uantit,
35000 Alb 020
00 Alb 00'
02
'50$3000 A,ear '3$&1280
'20 A:l 00
150$0'200 A,ear '3$&1280
150$0'200 A,ear '3$&1280
&&$12000 A,ear '3$&1280
22$8250 A,ear '3$&1280
20$00000 A,ear '3$&1280
0$00000 A,ear '3$&1280
1$0000 A,ear '3$&1280
180$00000 A,ear '3$&1280
7otal Manufact
2#1" 2#1$ 2#1%
35000 35'00 31
00 '32 8'
7/25/2019 Feasib- Financial Study
16/45
'50$3000 ''2$8'080 '&$05&2
'20 '3 '&
150$0'200 15$5'1 15&$21138150$0'200 15$5'1 15&$21138
&&$12000 102$0&30 105$151
22$8250 22$8250 22$8250
20$00000 2$80000 2&$&00
0$00000 1$20000 2$200
1$0000 1$8800 1$&81'
180$00000 180$00000 180$00000
cupsA.a,
cupsA:ont#
cupsA,ear
2#1" 2#1$ 2#1%
0 2153 238
'3&13 '&151 8'0
'1'0 '8&3 8830
2153 238 205
0 221' 23'5
'130 '&308 8'30
'3&13 '&151 8'0
221' 23'5 212
2#1" 2#1$ 2#1%
&5 '083 '225
3' 5 5
$&.%1 $.2> $".$>
1#.1 >.$" >.1'
32 1 &
203 1&5 183
203 1&5 183
7/25/2019 Feasib- Financial Study
17/45
13 12& 121
031 02& 02
325 30& 28'
081 0'' 0'2
01& 01& 01'
2 22' 20'1".$2 1".22 1.'
1##."% 1#1.2$ 1#1.&%
7/25/2019 Feasib- Financial Study
18/45
80000
7/25/2019 Feasib- Financial Study
19/45
2#1> 2#2#
1$0''$8851 1$583$&0888$'02'5 8$8'81
225$052&& 252$50&
2&1$2123 321$521&
'0$00000 '0$00000
'&$82500 '&$82500
(31$&3000) (3&$&1250)
112$00000 112$00000
($80000) (5$00000)
3$80000 3$80000(1$'2000) (18$0000)
''$3'500 ''$3'500
(30$&5000) (38$8'50)
1$10000 1$10000
(2$000) (30$55000)
1$000$00000 1$000$00000
(00$00000) (500$00000)
2$&3$113&& 2$&20$213
52&$2&'28 31$1&2'2
300$00000 250$00000
55$8511 2'$31&&
(213$081'') (21&$'22)
55$8511 2'$31&&
(213$081'') (21&$'22)
55$8511 2'$31&&(213$081'') (21&$'22)
55$8511 2'$31&&
(213$081'') (21&$'22)
55$8511 2'$31&&
(213$081'') (21&$'22)
2$&3$113&& 2$&20$213
7/25/2019 Feasib- Financial Study
20/45
1$553$018 1$0'$8388
200$581&& 225$052&&
'$522$225'' 8$3&$&3'31
'$'22$80'' 8$$&&031225$052&& 252$50&
'$&'$'5'' 8$12$8085
81&$&383 8$53'&
1$11$855& 1$85$1838
&$'2&$5&&& 10$'2$2018
2$08&3 2&1$2123
&$&&3$3&2 11$033$111
2&1$2123 321$521&
&$'02$2'& 10$'11$88&&2
$851$2133& 5$355$&&
1$30$8228 1$'$&0&5
32'$&'55 33'$81'2
8$53211 8$'02'5
83$111'3 '03$0508
101$8'5&' 103$&13&
1'$8282& 18$188
30$52'& 31$1'055$8'000 5$8'000
20$00000 20$00000
12'$3& 12&$8&18
31$832 32$'2&
15$2810 15$58'02
'$'3'50 '$'3'50
$11000 $11000
100$00000 100$00000
1$80$322' 2$13&$&'5'2
2$00000 3$000001$'$322' 2$103$&'5'2
52&$2&'28 31$1&2'2
1$235$02&& 1$'2$'8300
7/25/2019 Feasib- Financial Study
21/45
1$553$018 1$0'$8388
('$522$225'') (8$3&$&3'31)
(81&$&383) (8$53'&)
(3&$03') (&2$2&52)
(13$&8''3) (18$&0'3)
(13$&8''3) (18$&0'3)
(108$31110) (111$503)
(25$8&&2) (25&$'83'2)
(3$'28) ($&5&3)
(15$2810) (15$58'02)
(180$00000) (180$00000)
(1$30$8228) (1$'$&0&5)
(32'$&'55) (33'$81'2) (8$'02'5) (8$8'81)
(83$111'3) ('03$0508)
(101$8'5&') (103$&13&)
(1'$8282&) (18$188)
(30$52'&) (31$1'05)
(5$8'000) (5$8'000)
(20$00000) (20$00000)
(12'$3&) (12&$8&18)
(31$832) (32$'2&)
(15$2810) (15$58'02)
(2$00000) (3$00000)
(3&$352) (52&$2&'28)
4 4
4 4
4 4
4 4
4 4
4 4
4 4
4 4
(1$05$0883) (1$0&'$3'10&)
(50$00000) (50$00000)
7/25/2019 Feasib- Financial Study
22/45
2&$&0' 50$0'52'
'83$3&15 1$0''$8851
1$0''$8851 1$583$&088
1!2&!#2".>> 1!'$2!$%&.##(1$05$0883) (1$0&'$3'10&)
1&$181 3'5$11&1
2'$0050 2&$550
2'$0050 2&$550
2'$0050 2&$550
2'$0050 2&$550
2'$0050 2&$550
1!2&!#2".>> 1!'$2!$%&.##
per cup ostAUnit
lb &5
lb 3'
lb $&.%1
cupsA,ear 1#.1
:l 32
cupsA,ear 203
cupsA,ear 203
cupsA,ear 13
cupsA,ear 031
cupsA,ear 325
cupsA,ear 081
cupsA,ear 01&
cupsA,ear 21".$2
ring ostAUnit 1##."%
2#1> 2#2#
3'12 3'885
'00 '1
7/25/2019 Feasib- Financial Study
23/45
81&$&383 8$53'&
' ''&
13$&8''3 18$&0'313$&8''3 18$&0'3
108$31110 111$503
22$8250 22$8250
25$8&&2 25&$'83'2
3$'28 $&5&3
15$2810 15$58'02
180$00000 180$00000
2#1> 2#2#
205 285
&5''3 105350
&5513 1050
285 3152
212 28'3
&03 10538
&5''3 105350
28'3 311
2#1> 2#2#
'3'0 '51'
3 '2
$%.&& $>.>#
%." %.#2
58 8
1'1 10
1'1 10
7/25/2019 Feasib- Financial Study
24/45
113 10
02 022
2 2'
0 02
01 015
188 1'11'.$' 1'.1#
1#1."& 1#2.#1
7/25/2019 Feasib- Financial Study
25/45
1000
7/25/2019 Feasib- Financial Study
26/45
7/25/2019 Feasib- Financial Study
27/45
50% :ark up
increasing b, 3%
increasing b, 2%
increasing b, 3%
increasing b, 2%
increasing b, 2%
increasing b, 2%fixe.
fixe.
increasing b, 2%
increasing b, 2%
increasing b, 2%
fixe.
fixe.
fixe.
7/25/2019 Feasib- Financial Study
28/45
7/25/2019 Feasib- Financial Study
29/45
23 (original price)
increasing b, 2%
increasing b, 2%
7/25/2019 Feasib- Financial Study
30/45
increasing b, 3%
increasing b, 2%
increasing b, 3%increasing b, 3%
increasing b, 3%
fixe.
increasing b, 2%
increasing b, 2%
increasing b, 2%
fixe.
"olic, is to keep a! Materials En.ing /nvent
"olic, is to keep a! Materials En.ing /nvent
7/25/2019 Feasib- Financial Study
31/45
7/25/2019 Feasib- Financial Study
32/45
7/25/2019 Feasib- Financial Study
33/45
10 ,rs contract
10 ,rs useful life
10 ,rs useful life
10 ,rs useful life
10 ,rs useful life
10 ,rs useful life
10 ,rs ter: 12%
7/25/2019 Feasib- Financial Study
34/45
12%
7/25/2019 Feasib- Financial Study
35/45
7/25/2019 Feasib- Financial Study
36/45
7/25/2019 Feasib- Financial Study
37/45
r, e
7/25/2019 Feasib- Financial Study
38/45
7/25/2019 Feasib- Financial Study
39/45
20
7/25/2019 Feasib- Financial Study
40/45
." Financial Anal3sis
?ertical Anal
Projected -tatement o Financial Position
Assets
Current Assets
as#
-ffice Supplies
a! Materials /nventor,
+inis#e. >oo.s /nventor,
/on Current Assets
ent eposit
+actor, 9ppliances
+actor, E
7/25/2019 Feasib- Financial Study
41/45
SSS ontribution
"#il#ealt# ontribution
"ag4ibig ontribution
;usiness licenses an. per:it
ent expense
Electricit, expense
6ater expense 7elep#one Expense
epreciation Expense$ -ffice 9ppliances
epreciation Expense$ -ffice +urnitures an. +ixtures
epreciation Expense$ =e#icle
Earnin,s 8eore nterests and axes
/nterest Expense
Earnin,s 8eore axes
7ax Expense (30%)
/et ncome
oo.s /nventor,
/on Current Assets
ent eposit
+actor, 9ppliances
+actor, E
7/25/2019 Feasib- Financial Study
42/45
E$ apital (?et)
otal 0iailities and Euit3
Projected -tatement o Compre4ensive ncome
-ervice Revenue
Cost o 5oods Manuactured and -old6
5ross proit
7peratin, Expenses6
-ellin, Expenses6
"ackaging ost
Salaries Expense 4 Selling
Administrative Expenses6
-ffice Supplies Expense
Salaries Expense 4 9.:inistrative
SSS ontribution "#il#ealt# ontribution
"ag4ibig ontribution
;usiness licenses an. per:it
ent expense
Electricit, expense
6ater expense
7elep#one Expense
epreciation Expense$ -ffice 9ppliances
epreciation Expense$ +urnitures an. +ixtures
epreciation Expense$ =e#icleEarnin,s 8eore nterests and axes
/nterest Expense
Earnin,s 8eore axes
7ax Expense (30%)
/et ncome
eturn on /nvest:ent B ?et /nco:e A 9verage 7otal 9ssets
eturn on E
7/25/2019 Feasib- Financial Study
43/45
sis
2#1" 2#1$ 2#1% 2#1> 2#2#
2&% 2&'2% 331% 323% 52%
03% 03'% 03'% 035% 030%
8% '&0% 8'8% &03% 85%
&0% 100% 115% 118% 1101%
2&2% 30&% 30'% 281% 20%
300% 282% 25% 1&2% 13'%
21% 3&% 33% 2'0% 1&2%138% 130% 113% 08&% 03%
2&1% 2'% 23'% 18% 132%
230% 21% 18'% 1'% 105%
3'0% 3535% 305% 20'% 1'12%
1##.## 1##.## 1##.## 1##.## 1##.##
1151% 15&0% 1&2% 2123% 211%
1880% 1''% 1533% 1203% 85%
13&% 132&% 130&% 1335% 13&'%
13&% 132&% 130&% 1335% 13&'%
13&% 132&% 130&% 1335% 13&'%
13&% 132&% 130&% 1335% 13&'%
13&% 132&% 130&% 1335% 13&'%
1##.## 1##.## 1##.## 1##.## 1##.##
1##.## 1##.## 1##.## 1##.## 1##.##
'% '% '% '% '%
&55% &25% &2% &21% &18%
2''% 258% 21% 225% 210%
00'% 00'% 00% 00% 005%
5''% 53'% 502% &% 38%
7/25/2019 Feasib- Financial Study
44/45
08&% 082% 0'% 0'0% 05%
01% 01% 013% 012% 011%
02'% 025% 023% 021% 01&%
005% 005% 00% 00% 00%
221% 200% 182% 15% 1&%
111% 102% 0&5% 088% 081%
028% 02% 02% 022% 020%013% 012% 011% 011% 010%
00'% 00% 00% 005% 005%
00% 005% 005% 00% 00%
0&2% 083% 0'% 0&% 02%
055% 05% 03% 02&% 022%
25% 300% 333% 3% 3&3%
5&3% '01% '''% 8&% &1'%
l3sis
2#1" 2#1$ 2#1% 2#1> 2#2#
/ncrease.A(ecrease.) b,
455% 111'% 52&% 12'8%
200% 0% 12% 82%&23% 225% 3'51% 528%
10% 218% 335% 83%
000% 000% 000% 000%
41111% 42222% 43333% 4%
41111% 42222% 43333% 4%
41111% 42222% 43333% 4%
41111% 42222% 43333% 4%
41111% 42222% 43333% 4%
41111% 42222% 43333% 4%B.' B'."# '.1 22.#1
305% 5&2% &205% 12&02%
41111% 42222% 43333% 4%
4&8'% 4102% 402% 2225%
4&8'% 4102% 402% 2225%
4&8'% 4102% 402% 2225%
4&8'% 4102% 402% 2225%
7/25/2019 Feasib- Financial Study
45/45
4&8'% 4102% 402% 2225%
B.' B'."# '.1 22.#1
1058% 21'&% 32&% 82%
1058% 21'&% 32&% 82%
1058% 21'&% 32&% 82%
'0&% 1'80% 2&58% 253%
300% 0&% &2'% 1255%
200% 0% 12% 82%
300% 0&% &2'% 1255%
000% 000% 000% 000%
000% 000% 000% 000%
200% 0% 12% 82%
200% 0% 12% 82%
200% 0% 12% 82%
000% 000% 000% 000%
000% 000% 000% 000%
000% 000% 000% 000%280'% 555% 85'% 118%
41000% 42000% 43000% 4000%
305% 5&2% &205% 12&02%
305% 5&2% &205% 12&02%
305% 5&2% &205% 12&02%
28'% 30% 510% 51'1% 51%
3855% 52&% 80% '822% '&5%
3031% 335'% 35'% 332% 301'%&&% 3% 53% '% &83%
350% 505% 5283% &8% 321%