AMA COMPUTER LEARNING CENTER CALOOCAN

CYBERKADAHAN INTERNET CAF

A Feasibility Study Presented to AMA COMPUTER LEARNING CENTER CALOOCAN

IN PARTIAL FULLFILLMENT FOR THE COURSE COMPUTER BASED ACCOUNTING/OFFICE INFORMAT ION SYSTEM

Maria Normita Cava Evelyn C. Macabodbod Jacquelyn B. Santos Katherine Trinidad A ngelica Aquino

March 2009

If you want the financial analysis and etc. You can e-mail at re_anne81@yahoo.com.ph

1 Acknowledgement

Gratefully acknowledgement to the following persons who in one or another helpin g us in making this study a successful one. They serve as guide and shared knowl edge that this project was made possible. To Mr. Arnold Policarpio our special project adviser who has been there to suppo rt us.

To Mr. Arbie Laquian for teaching how to prepare the financial statement and spe nding his time even though hes busy. To Mr. Christian Ortega owner of RAMPAGE CAF and Ms. Lorna Torres employee of Cal oocan City Hall for giving us the time and allowing us to conduct a survey in th eir prospective area. To our dear family who have been always there supporting and being understanding in giving the time for us to spend this project. And above all to our Almighty God a million thanks for the strength, knowledge, good health, wisdom and the guidance that enlightened our hearts and minds that this study would be possible.

2 HISTORY Internet caf business is indeed a very popular business. It is one of the establi shments made indispensable in an increasingly interconnected world.

Internet caf was started with the opening of the first cyber caf, Caf Cyberia, in L ondon (UK) September 1, 1994. It was founded by Eva Pascoe. It started with ha lf a dozen HP computers, connected to the Internet through dial-up modems that w ere able to transfer data at 9.6 kilobytes per second. As the first Internet caf e, Cafe Cyberia got tremendous publicity and additional investments into the bus iness from likes of Mick Jagger and Maurice Saatchi. With the success of Cafe Cy beria, the Internet Cafe business got into a flying start, and there were over 6 0 similar cafes over the world by the summer of 1995. CYBERKADAHAN INTERNET CAFE is name of a proposed business plan; CYBER being related to computers and KADAHAN meaning a group of individual or people who are closely b onded. Type of Business Organization Since the composed of five (5) ladies each one of has agreed and decided to be p artners. The groups preferred to use partnership as a type of business organizat ion. Partnership is an organization where two or more person binds themselves to cont ribute money, property, or industry into a common fund with the intention of div iding profits among themselves. Benefits of partnership type of business we are establishing: o Partnership is relatively easy to establish; however times should be invested in developing the partnership agreement, in our case theres no problem about it because we are mostly friends and we are devoted to make our business progress. o With more than one owner, the ability to raise funds- Debt vs. Equity maybe in creased. o Enhanced capital availability. Two or more people will be providing and search ing for capital. In addition, funding sources are more likely to entertain finan cing request because of the broader capital base.

3 o The profit from the business flow directly to the business though the partners personal tax return. o Higher quality employees. Partnerships tend to attract better employees becaus e of the possibility of becoming a principal in the firm. o Easy form. Procedures and expenses are minimized. o The business usually benefit from partners who have complementary skills. o Better decision- making capability. Two heads are better than one. o Managerial flexibility. Generally, important decisions can be quickly, althoug h not as fast in a sole proprietorship. o Limited government interference. Like sole proprietorship are normally free of extensive governmental scrutiny. Cyberkadahan Internet Caf provides services that would give satisfaction to our c ustomer. Aside from computer rental that have reasonable hourly rates for intern

et gaming, internet surfing or searching cd-burning, scanning, and colored print ing Proposed Location will be located at # 82 Samson Road Caloocan City, our prospec tive customers are basically everybodystudents doing their projects or research a nd gamers. This business starts with the capital of P 700,000.00 Seven Hundred Thousand Pes os contributed by each partner as follows: NAME OF PARTNERS AMOUNT CONTRIBUTED TYPE

Evelyn Macabodbod Php 233,333.33 Capitalist Industrial Jacquelyn Santos Php 233,333. 33 Capitalist Industrial Maria Normita Cava Php 233,333.33 Capitalist Industrial A ngelica Aquino Industrial Katherine Trinidad Industrial Capitalist Partner one who contributes capital in money or property Capitalist Industrial Partner one who contributes in money, property, and indust ry. Industrial Partner one who contributes industry, labor, skill or service. The objective of this proposed project is to acquire the prospective customers a nd to achieve the desired profit with in the specific period of time, and 4 o To earn profit. o To develop ones skill to build up good relationship among customer. o To help the students especially the neighboring Barangays to find a computers r ental at affordable price. o To give leisure and enjoyment. o To be successful business partners.

5 SITE PREPARATION

The business will be renting a space along hi-way near to malls, and schools, we re our target customers are mainly students and nearby neighborhood especially t hose people whose relatives or loved ones are at abroad and find it very conveni ent communicating with them through chat and email. The two hundred (200) meter radius requirements as provided in the existing Zoning Code and other applicable rules and regulations wherein computer shops and other similar establishments a nd places of amusements should be put up or constructed at least two hundred (200) meters away from the church, schools, hospitals, and other govern ment offices shall be strictly complied with. Site survey is primarily our main concern in this preparation. On our site survey we find out that the site has le ss than 5 competitors and its a good sign of putting up the business. We choose the location, at #82 Samson Road at Caloocan City, beside Asian Trust Bank. Its about 40 square meters. It is the ideal place to establish an internet caf because it is accessible to public because its along the highway and our targe t market is mostly students, near to schools like Divine Mercy College, Sacred H eart, St. Gabriel Academy and Gomburza Elementary School. We choose this site be

cause we found out that competitors are minimal in the place. Its an urbanized ar ea were accessibility, competency and we study niche/market, as our main objecti ve while choosing this site. In accessibility, the location is just along the hi ghway, and its near to malls such as Ever Grand Central, Victory Mall, Araneta Sq uare, and Puregold, and schools such as Divine Mercy College, Sacred He art and Gomburza Elementary School and people just strolling along the way and or passengers of utility vehicle can easily see the Internet Caf. In competency and study of niche/market, the proposed location is a commercial place, so the p rospective customers is almost everybody. Most of the Internet shop located in th e area is inside the malls while the competitors outside is just minimal, and fo r that we are more capable of attracting customers because we will offer more aff ordable rental fee in 15 pesos per hour. Our Internet caf will provide small priv ate booths for quiet chatting compare to the standard elbow to elbow computer st ation. We agreed that the shop should be well ventilated (air condition) to make our cu stomer comfortable, good music is well provided, the PCs is all well organized an d arrange properly according to their rows for the convenience of our customer. Each computer has their own games, internet and surfing to be chosen by our cust omer, what they want and need is mainly our concerns. 6 TECHNICAL ASPECT

In technical aspect it identifies whether the services rendered could be the hig hest possible quality level with minimum cost. In this aspect we will discuss th e equipment and other computer application we use in the business. We purchase e quipment as packages in order to lessen our expense. Hardware and Software is ou r much focus aspects. We did researching on how much the Hardware and software w ill cost us, through net surfing. The internet connection we used is Package pla n of DSL Bayantel amounting P9,799.00 with capacity for 20 computers and have a speed of 2 Mbps. In Hardware our target number of PC is 15 (monitor-flatscreen, keyboard, PS2 mou se and processor, webcam),The Internet connection is a package of Baya ntel DSL connected (cables) with the speed of 2mbps amounting 9,799.00, 3 in 1 Printer, Scanner & Photocopier. In Software, we will installing original Operati ng System of Ms Office Professional 2007 likes MS Word, Excel, Power point, Acce ss, Desktop Publishing and installing the popular on line games such World of wa rcraft , CounterStrike, Battle Realms, Dance Audition, Auto Jam, and we will be installing Norton 360 version 3.0 premium for our anti-virus and anti-spyware. W e offer other service to customers likes printing in black and white, DVD/CD bur ning, photocopying, scanners, and payphone. List of Hardware Amount Package PCs Php. 19,500.00 3 in 1 PSC p. 14,500.00 Computer application software Brand name Pentium 4 HP Officejet 2610 Print/Scan/Copy Ph

Amount

OS MS Office 2007 Game software: Warcraft (dota) Counterstrikes Battle Realms Dance Audition Autojam Anti-virus and anti spy ware 7 MARKETING ASPECT

Php. 19,200.00

Php. 1,450.00 Php. Php. 350.00 720.00

Php. 1,968.00 Php. 1,968.00 Php. 10,800.00

In marketing aspect, promoting business will use different strategies and techni ques to attract probable customers. And offer promos to attract customer like Computer to rent for cheap 40 for every 3 hours Membership- (the customers will be given a card to be stamped every visit and if they got 25 stamped there every 2 hours is 20% discounted) Contest for gamers (the winner will be free on their rental charge & to be held every Saturday from 3:00 to 5:00 pm only.)

We create some marketing strategies like; we will print a thousands little half or quarter page fliers printed with the total cost of Php 908.00 (500 pcs. on th e small fliers that cost of Php. 220.50 while the second fliers is also 500 pcs. with the cost of Php. 687.50), a month before our opening and we will distribut e the fliers, mailboxes or gate. If we get a lot of text and e-mail we know we a lready have a market. We will put tarpaulin on the place itself where our shop is standing, promoting the opening of our Internet caf also one month before the opening. To let people know that there will be new Internet Shop on the vicinity. Tarpaulin size is 35 x 70, the streamers amount is Php 340.27, And another tarpaulin for the services with the size of 29 x 39 amounting of P157.08 FLIERS

The latest and Greatest Internet Caf You can text or E-mail through this number 09078888888 448-88-88 cyberkadahan@yahoo.com.ph

For a free 1 hour introductory price! o o o

8 TARPAULINS

SERVICES OFFERED

Internet/Games CD Burning Printing Photocopying Scanning Payphone *P40/3 hours *Contest for gamers *Membership CYBERKADAHAN INTERNET CAF #82 Samson Road Caloocan City

9 Services Its the factor that affect mostly ones business because through services customer will decide if they are satisfied or not. Price It is one of the considerations of the customer that enhance them to rent comput ers. If the price is lower they will rent. Our services are the following: Amount Internet/ Games r Php. 15.00 / hou

Printing black and whitePhp. 3.00 (short) Php. 4.00 (long) Colored (depends on the size of the color) Php. 10.00 (minimum) ex. Logos Photocopying Php. 1.00 (short) Php. 1.25 (long) Scanning Php. 10.00 CD burnings Php. 35.00 (ma x. 17 songs)

Other services:

Payphones

Php. 5.00 / every 3 min.

10 MANPOWER

Manpower requirements are very important to any business in order for them to ha ve an intelligent and accurate people who will manipulate inside the firm. Requi rements will serve as basis on personal and general background of an employee en able for the company to know the capacity of their skills and ability to do work to the assign for them. Business owner will be in charge in human resource. The personnel to man Interne t cafe will be the industrial partner who works by shift, 8 hours a day, the fir st shift is from 7:00 am to 3:00 pm while the second shift is from 2:00 pm to 10:00 pm. A walk in technician will be called in case of computers malfunctions and he will visit the shop twi ce a month. Walking Technician P400.00/visit twice a month

ESTIMATED ANNUAL COST FOR MANPOWER For Walking Technician ----- P9, 600.00/year (800*12) Additional budget allocation for computer troubleshooting Php. 500 (500*12) (Jus t incase our technician is not available.) MANAGER Ms. Ma. Normita Cava

Ms. Jacquelyn B. Santos

ACCOUNTANT

Ms. Evelyn Macabodbod

CASHIER/COMPUTER ASSISTANT

Ms. Angelica Aquino

Ms. Katherine Trinidad

I.T.

Mr. Tomy Alejandro

11 JOB FUNCTIONS

POSITION

FUNCTION

MANAGER strict implementation

- Establishes store policies and procedure for

- Execute final decisions on all matters pertaining to the operation and the man agement functions of the business - Audit individual computers to check for proper system - Visit the shop alternate everyday

ACCOUNTANT t in daily basis

- Check the book of accounts and financial statemen

- Handles license renewals,facilities preparation and payment of annual tax gene rated by the business. - Visit the shop every other day.

COMPUTER ASSISTANT / CASHIER - Accept payment

- Maintains inventory of supplies in the shop - To assist customers in their needs - Maintain cleanliness and orderliness.

- Help conserve Utilities consumption - Logging the customers hours consumed

I.T. * I.T. Expert

- Incharge in computer maintenance

- Provide information and/ or technical aspect

12 OPERATION OF A BUSINESS

Factors that we consider while putting up our own Internet cafe o Location- Picking a good spot and well hit us a gold mine. o Competition- Most business-minded people think of competition as a race to ch arge the lowest prices in order to win customers. While its good for the customer s, exceeding the lower boundaries can drive you and your competitors to bankruptcy. One canno t expect to recover a Php500, 000 investments if hourly rentals go down to as lo w as Php10. It goes without saying that in this industry, there are no customer loyalty; just cheaper rentals. o Software Licensing-its really important to have an original operating system, because pirated OS can eventually damage the system. o Expected ROI- investing money in a business is a risk in our case the well ta bulated if financial statement is our major concern. Caf opens at 7:00 am until 10:00 pm. Ahead of other competitors, this will lead u s of being known. Our goal is to give the needs of the students and others in an early manner of time. It will also include the completion all legal requirement s before the operation of business. In operational procedure we keep in minds al l the legal aspects of establishing a business such as Business permit & the fol lowing requirements are: LEGAL REQUIREMENTS

o Registration with BIR (Bureau of Internal Revenue) o Registration of business name with DTI ( Department of Trade and Industry) o Barangay Clearance and Business Permit o Mayors Permit BARANGAY CLEARANCE The proposal business will secure Barangay permit that is our responsibilities. It would make the immediate community to be aware of the business that would giv e satisfaction and promote community involvement. REGISTRATION OF NAME WITH DTI

13 The proposed business should be registered with DTI to assure that any organizat ion of individual for their business proposal for future use would not copy the name of our business. It acquires 15 days period of processing before the name o f the business registered certificate can be issued by the said government agenc y. BUSINESS/MAYORS PERMIT Business Permit must be applied with the licensing office at the Municipal Hall of the said locality. It would be based on the reported business entity to be pu t up; we secured barangay clearance as a requirement for an application. Bureau of Internal Revenue The proposed business should register with BIR and secured TIN (Tax Identificati on Number) which will be used as simplifying the record control producers relati ng to taxation and securing VAT (Value Added Tax) MAYORS PERMIT Mayors permit must acquired before the operation of the business Steps in processing permits STEP 1 1. Business Name Registration Certificate Validity: 5 years Requirements: o Accomplished Business Name Registration Form [Single Proprietorship/Partnershi p]

o Tax Identification Number (TIN) o Registration fee of P 300.00 STEP 2 Mayors / Business Permit Local Municipality where the business is located Validity: 1 year Requirements: 14 o Accomplished Business Permit Application Form o DTI-Business Name Certificate o Sketch of he business location o Barangay Clea rance o Lease Contract STEP 3 o Bureau of Internal Revenue (BIR) National Office STEP 4 Securities and Exchange Commission (SEC) Certificate Requirements: o Verification Slip Form (re: proposed name) o Accomplished Registration Data Sheet LEGAL REQUIREMENTS COST Barangay Clearance Mayors Permit - Business Tax - Mayors Permit - Business Plate - Refuse Fee - Sanitary Permit 1,400.00 2,096.00 350.00 2,384.00 2,064.00 ----------150.00 9,514.00

- Health Certificate - Occupational Tax - Inspection Fee - Filing - Processing - Zoning BIR DTI Total

200.00 200.00 200.00 100.00 120.00 400.00 ----------300.00 500.00

------ P 10,464.00

15 * The mayors permit computation was computed by Ms. Lorna Torres at Business Perm its and Licensing Office, City of Caloocan

Signage Permit 5ft 2ft Length Width

* According to Mr. Bong Reyes of Engineers Office of Caloocan City Hall signage p ermit is 35.00 per square ft. Computation: 10sq.ft. x 35.00 = 350.00 Additional Inspection fee 150.00 Filing fee Total Cost 50.00 Php550.00

The amount of signage is Php.4,000.00 The store will be open Monday through Sunday. Ahead from other Internet shop alo ng the area, the mall opens at 8:30 am; we always believe that the early bird ca tches the worm. The place is good for group, good for kids, attire- casual. Assumptions:

Business Year will start at June 2009 Prepaid Rent is Php.10,000.00 monthly, Payment will first month of the busi ness year. Payable must paid before the division of income Division of income will be at the end of business year Salaries for Other technician will be Php.500.00 per visit, estimated once a month Air condition maintenance will for Php.450.00 every year Water expense is Php.117.50 minimum bill every month. Bill of telephone was included in DSL Cleaning Expense is Php.1,735.00 for the whole year Anti virus is package purchase that good for 5 computers amounting Php.3,60 0.00 each 2010 purchase another Norton Anti virus for the additional computer 16 Padlock and other cleaning materials considered as expense at the end of th e year Membership card is good for 1 year All lightings materials are included in lease of contract Membership card, small tarpaulins & fliers will purchased twice a year

LIST OF SUPPLIES The materials needed for the operation of the business Bond Paper 13.00/set Ballpen Stapler Wire HP 96 Black Ink HP 97 Tri-Color Record Book Fire Extinguisher 10lbs. (Danwell)- 3,950.00 - 48.00/box of 12pcs. Stapler - 100.00 - 30.00 - 800.00 - 850.00 25.00 150.00 (500pcs./rim) CD w/ Case

Other Equipment Air-condition (Condura) 14,500.00

Furniture & Fixture Quantity Computer Table 18,200.00 Table for Server 1,500.00 Monoblock Chair 4,995.00 Tool Chair 0 Cabinet 1,000.00 Total 26,140.00 445.00 1 1,000.00 15 5 Unit Price Total Price 14 1 1,300.00 1,500.00 249.75 89.0

Additional Expense 17 Pad Lock ( Abloy) P1,800.00/ unit) Amount 2 1,800.00 Quantity 3,600.00 Unit Price

Waste Disposal The proper disposal of the garbage is very important. Since our business is a co mputer caf we usually used bond paper, so it is not hard for us to think how it w ill be disposed. To maintain the cleanliness inside the caf there are trash baske t at one corner. Cleaning Materials Broom 60.00 ( replace every 6 months) Dust Pan Plastic

45.00 Trash Basket

100.00 250.00 175

Feather Dust 50.00 (25.00/ pc.) Mop Powder Soap 20.00 ( 6pcs. Good for 2 mos.) Air Freshener .00 ( replace every 2 months) Guidelines of Business 1. All Malicious site are blocked

2. Were not allowing inserting flash drive or any storage device without the co nsent of the shop manager 3. Eating and drinking inside the premises is not allowed 4. Students whose wearing school uniform especially from 8am to 12pm are not al lowed to play games 5. One person for one pc to maintain orderliness AMBIANCE -Not too dark not too bright because we want the shop more conducive to work and play - Our computer table have a board between user for privacy purposes * All furniture are fully furnished and labor included

18

Cabinet

Project Cost As a part of the business, its more concerned is in financing and financial feasi bility that perform activities. The total project cost we will able to determine how much money consumed from the start. Total Project Composed of the following:

o Legal Requirements o Equipments o Furniture and Fixture o Prepaid Supplies o Prepaid Rent o Computer Application Software & Game Software o Other Expense o Working Capital The cash flow it indicates the total cost before the operation. For the prepaid supplies and prepaid rent it will covered for one year. The improvement is comp osed of paint and labor, which is the cost for labor is 800.00(400.00 each perso n).It also include the payment of purchases such as Equipment, software, furnitu re and fixture and signage. Payment for legal requirements, marketing and other expense which other expense composed of padlock and cleaning materials. CYBERKADAHAN INTERNET CAF PRE OPERATION PROJECTED CASH FLOW AS OF MAY 2009 Total Investment 700,000.00 Cash outflow from operations 19 Payment for Legal Requirement 11,014.00 Payment for Equipment 328,250.00 Payment for Other Equipment 2,000.00 Payment for Furniture and Fixture 26,140.00 Payment for Supplies 89,819.00 Payment for Prepaid Rent 120,000.00 Payment for Computer Application Software 19,200.00 Payment for Games Software 6,456.00 Payment for Anti-Virus Software 10,800.00 Payment for Signage 4,000.00 Improvement Expense 1,800.00 Marketing Expense 12,405.35 Pre-Operation Expense 5,335.00 Cash available as of May 2009

62,780.65 PROJECTED GROSS SALES The table shows the total sales of the business from the year 2009-2013. For eve ry service that offered to the customers has their own specific price. With a se rvice such as Internet/Game, it is multiply the service fee with the total minim um hours of operation in one day, then multiply it to the unit consumption day t o get the total sales for the whole year. For the other services like printing, scanning, CD burning and typing job, just multiply the service fee to the total unit of consumption to get total sales for the whole year. To get the total sale s for one year, add the total sales for revenue and the sales for other income. We estimated 80% of unit consumption for 1 day out of 15 hours of operation

GROOS SALES 2009

SERVICE UNIT CONSUMPTION (DAY) TOTAL/DAY YEAR (365 /317days)

SERVICE FEE

INTERNET/GAMES P15.00 12 12 2,1 60.00 788,400.00 PRINTING B & W P3.00 12 150pcs. 45 0.00 164,250.00 PRINTING COLORED Text P10.00 12 10 pcs. 100.00 36,500.00 picture (small) P15.00 12 5pcs. 75.00 27,375.00 picture (medium) P20.00 12 5pcs. 100.00 36,500.0 0 picture (large) P25.00 12 2pcs. 50.00 18,250.00 SCANNING P10.00 12 5 pcs. 50.00 18,250.00 CD-BURNING P35.00 12 6 pcs. 2 10.00 76,650.00 OTHER INCOME PHOTO COPYING P1.00 0.00 19,020.00 20 PAYPHONE 5/3mins. .00 31,025.00 TOTAL GROSS SALES 12 60pcs. 6

12

17times

85

1,216,220.00

GROSS SALES 2010

SERVICE UNIT CONSUMPTION (DAY)

SERVICE FEE

TOTAL/DAY YEAR (365 /317days) INTERNET/GAMES P15.00 12 2,340.00 854,100.00 PRINTING B & W P3.00 12 465.00 169,725.00 PRINTING COLORED Text P10.00 12 120.00 43,800.00 picture (small) 12 7pcs. 105.00 ium) P20.00 12 140.00 51,100.00 picture (large) 12 3pcs. 75.00 SCANNING P10.00 12 70.00 25,550.00 CD-BURNING P35.00 12 80.00 102,200.00 OTHER INCOME PHOTO COPYING P1.00 12 65.00 20,605.00 PAYPHONE 5/3mins. 12 .00 31,025.00 TOTAL GROSS SALES 1,363,805.00

13 155pcs. 12pcs. P15.00 38,325.00 picture (med 7pcs. P25.00 27,375.00 7pcs. 8 pcs. 65pcs. 17times 85 2

21 GR0SS SALES 2011

SERVICE SERVICE FEE HOUR UNIT CONSUMPTION (DAY) TOTAL/DAY YEAR (365 /317days) INTERNET/GAMES P15.00 12 14 2,520.00 919,800.00 PRINTING B & W P3.00 160 pcs. 480.00 175,200.00 PRINTING COLORED P10.00 Text P10.00 12 15pcs 150.00 54,750.00 picture (small) P15.00 12 10pcs. 150.00 54,750.00 picture (medium) P20.00 12 10pcs. 200.00 73,00 0.00 picture (large) P25.00 12 5pcs 125.00 45,625.00 SCANNING P10.00 10pcs. 100.00 36,500.00 CD-BURNING P35.00 10 pcs. 350.00 127,750.00 OTHER INCOME PHOTO COPYING P1.00 70pcs. 70.00 22,190.00 PAYPHONE 5/3mins. 12 17times 85 .00 31,025.00 TOTAL GROSS SALES 1,540,590.00 GR0SS SALES 2012

SERVICE SERVICE FEE HOUR UNIT CONSUMPTION (DAY) TOTAL/DAY YEAR (365 /317days) INTERNET/GAMES P15.00 2,700.00 985,500.00 PRINTING B & W P3.00 510.00 186,150.00 PRINTING COLORED Text P10.00

12

15 170 pcs. 12 20pcs

200.00

73,000.00 picture (small) 12pcs. 180.00 P20.00 12 12pcs. 7,600.00 picture (large) P25.00 175.00 63,875.00 SCANNING P10.00 12 0.00 47,450.00 CD-BURNING P35.00 12 5.00 166,075.00 OTHER INCOME PHOTO COPYING P1.00 12 75.00 23,775.00 P5.00/ PAY PHONE TOTAL GROSS 3MINS. 12 17 times 0 SALES 1,730,150.00

P15.00 12 65,700.00 picture (medium) 240.00 8 12 7pcs. 13 pcs. 13pcs. 75pcs. 13 45

85.00

31,025.0

GROSS SALES 2013 22 SERVICE SERVICE FEE HOUR UNIT CONSUMPTION (DAY) TOTAL/DAY YEAR (365 /317days) INTERNET/GAMES P15.00 3,060.00 1,116,900.00 PRINTING B & W P3.00 525.00 191,625.00 PRINTING COLORED Text P10.00 250.00 91,250.00 82,125.0 picture (small) P15.00 225.00 picture (medium) 300.00 picture (large) P25.00 225.00 0 109,500.0 0 82,125.0 0 SCANNING P10.00 0.00 54,750.00 CD-BURNING P35.00 5.00 191,625.00 OTHER INCOME PHOTO COPYING P1.00 80.00 25,360.00 PAY PHONE

12 12 12 12 P20.00 12 12

17 175 pcs. 25pcs. 15pcs. 15pcs. 9pcs.

12 12 12

15pcs. 15 pcs. 80pcs.

15 52

TOTAL GROSS P5.00/ 3MINS. 31,025.0 0 SALES

12

17times

85.00

1,976,285.00 The gross sales was increase every year because of our marketing strategies The below table shows the computation of the annual supplies expense. Supplies Expense is the expense incurred during the operation of the business. T o compute the total expense of an specific items, it is multiply the pieces co nsumed with the price per unit then multiply it to the unit consumption day. For the other expense such as stapler, fire extinguisher, staple wire, ball pen, st apler wire and ink, the cost is based on unit price upon purchase.

Supplies Expense 2009 2010 2011 2012 2013 Bond Paper 25,112.00 26,864.00 29,200.00 32,266 .00 34,894.00 (photocopy) 7,608.00 8,242.00 8,876.00 9,510.00 10,144.00 28,470.00 37,960.00 47,450.00 61,685.00 CD Case & CD s 71,175.00 Staple Wire 60.00 60.00 90.00 120.00 150.00 Record Book 75.00 75.00 100.00 125.00 150.00 Ballpen 144.00 144.00 192.00 240.00 288.00 Ink 24,300.00 25,029.00 25,779.87 26,553.27 27,349.87 Stapler 100.00 100.00 100.00 100.00 100.00 Fire Extinguisher 3,950.00 3,950.00 3,950.00 3,9 50.00 3,950.00 Total 89,819.00 102,424.00 115,737.87 134,5 49.27 148,200.87

23 Table shows the depreciation of equipment and furnitures and fixture from the ori ginal price with the salvage value of 10% except the furniture and fixture. To c ompute the depreciation of equipment just multiplies in10% salvage value and t he result will be subtracted to the original price then divided in 5 years usefu l life. Same in other equipment, furniture and fixture but dont have salvage valu e; it is immaterial if they had a salvage value because it has a lower price. DEPRECIATION: Equipment Computer Set(19950/5 years) Cost Per Unit Useful Life Salvage Value (10%) Depreciated Cost Book Value Per Unit 19,950 5 1,995.00 16,359.00 Total Year Quantity Net Value Depreciation BookValue 2009 15 299,250.00

3,591.00

53,865.00

245,385.00 2010 191,520.00 Additional Computer 2011 Additional Computer 2012 Additional Computer 2013 Additional Computer 32,718.00 Aircon (7,000/5 years) Cost Per Unit alue Per Unit 14,500.00 Year BookValue 2009 11,890.00 2010 9,280.00 2011 6,670.00 2012 4,060.00 2013 1,450.00 1 4,060.00 2,610.00 1 6,670.00 2,610.00 1 9,280.00 2,610.00 1 11,890.00 2,610.00 1 14,500.00 2,610.00 Useful Life 5 11,890.00 Quantity Salvage Value 1,450.00 Net Value Depreciated Cost Book V 16,359.00 18 57,456.00 2 16,359.00 17 105,735.00 1 16,359.00 16 150,423.00 1 1 19,950.00 207,879.00 19,950.00 166,782.00 19,950.00 122,094.00 39,900.00 3,591.00 57,456.00 3,591.00 61,047.00 3,591.00 64,638.00 7,182.00 15 245,385.00 53,865.00

2,610.00 Depreciated cost

3 in 1(Scanner/ Photocopier/ Printer (14,500.00/5years ) Cost Per Unit Useful Life

Salvage Value(10%) 14,500.00 Year BookValue

Depreciated Cost 5 11,890.00 Quantity

Book Value Per Unit 1,450.00 Net Value

2,610.00 Depreciation

24 2009 0 2010 0 2011 .00 2012 00 2013 00

1 11,890.00 1 9,280.00 1 6,670.00 1 4,060.00 1 1,450.00

14,500.00 11,890.00 9,280.00 6,670.00 4,060.00

2,610.0 2,610.0 2,610 2,610. 2,610.

Furniture & Fixture Monoblock Chair Cost Per Unit Useful Life Salvage Value Depreciated Cost

Book Value Per Unit 249.75 5 Year BookValue 2009 2010 2011 2012 2013

5 199.8 Quantity 20 3,996.00 20 2,997.00 20 1,998.00 20 999.00 20 0.00

None Net Value 4,995.00 3,996.00 2,997.00 1,998.00 999.00 Depreciated Cost

49.9

999.00 999.00 999.00 999.00 999.00

Tool chair Cost Per Unit Book Value Per Unit 89 0 Year BookValue 2009 2010 2011 2012 2013 0 Computer Table Cost Per Unit

Useful Life 5 71.20 Quantity 5 356.00 5 267.00 5 178.00 5 89.00 5 0.00 Useful Life

Salvage Value None Net Value 445.00 356.00 267.00 178.00 89.00 Salvage Value

Depreciated Cost 17.8 Depreciated Cost 89.00 89.00 89.00 89.00 89.0 Depreciated Cost

Book Value Per Unit 1,300.00 5 00 1,040.00 Year Quantity BookValue 2009 14 14,560.00 2010 14 10,920.00 2011 14 7,280.00 2012 14 3,640.00 2013 14 0.00

None Net Value 18,200.00 14,560.00 10,920.00 7,280.00 3,640.00 Depreciation

260.

3,640.00 3,640.00 3,640.00 3,640.00 3,640.00

25 Server Table Cost Per Unit 1,500.00 Book Value Per Unit Year BookValue 2009 2010 900.00 2011 2012 2013 600.00 1 300.00 1 0.00 1 900.00 600.00 300.00 300.00 300.00 300.00 Useful Life 5 Salvage Value None Depreciated Cost 300.00

Quantity 1 1,200.00 1

Net Value 1,500.00 1,200.00

Depreciated Cost 300.00 300.00

Other Equipment Cost Per Unit ook Value Per Unit 2,000.00 Year BookValue 2009

Useful Life 5 1,600.00 Quantity 2

Salvage Value None Net Value 2,000.00

Depreciated Cost

B 400.00

Depreciation 400.00

1,600.00 2010 1,200.00 2011 800.00 2012 0 2013 0 Cabinet Cost Per Unit ook Value Per Unit 1,000.00 Year BookValue 2009 800.00 2010 600.00 2011 400.00 2012 200.00 2013 0.00 1 200.00 200.00 1 400.00 200.00 1 600.00 200.00 1 800.00 200.00 1 1,000.00 200.00 2 400.00 2 0.00 800 400 400.0 400.0 2 1,200.00 400.00 2 1,600.00 400.00

Useful Life 5 800.00 Quantity

Salvage Value None Net Value

Depreciated Cost

B 200.00

Depreciation

Signage Cost Per Unit ook Value Per Unit 4,000.00 00.00 Year BookValue 2009 2010

Useful Life 5 3,200.00 Quantity 1 3,200.00 1 2,400.00 1 1,600.00 1 800.00 1 0.00

Salvage Value

Depreciated Cost

B 8

Net Value 4,000.00 3,200.00 2,400.00 1,600.00 800.00

Depreciation 800.00 800.00 800.00 800.00 800.00

2011 2012 2013

26 FINANCIAL ASPECT

Financial aspect conform the detailed computation of every financial needs of th e business to determine and evaluate the project requirements, possible sources, capital financing and also the limitation of the business such as terms and con

dition. Capital is the most important asset in the business; it must be availabl e at least cost when it is needed and the most important aspect among others. It admits how the business is made possible and determines the profitability of th e business. Major Assumption o The Initial capital will be Php 700,000.00. o The projected financial statement will cover up to 5 yrs. o Equipment will be depreciated for 5 yrs. o Other Assets will also depreciated for 5 years o Software will be amortize for 5 years o Salaries will be increase 3% annually. o Light expense will be increase 3% annually. o Telephone bill/DSL increase 3% annually. o Supplies will purchase annually. o Additional equipment will purchase before the business year operate o Division of net income is a bonus method (bonus after tax) to industrial partn er will be 40% and 60% to capitalist partner for the following years within 5 years of oper ation. o 60% of the net income is divided equally to the capitalist partner o Drawings will be 2.5 % every month based on the net income which is 30 % for t he whole year. There are some objectives and guidelines to be met: o To make a safe, realistic and complete of operating revenues and costs. o To determined the liquidity, profitability and soundness of its financial posi tion. o To determined the accumulated capital financing from partners. o To determined and ensure the necessary financial management of business will h ave monetary resources whenever necessary. o To make an accurate estimated total cost. 27 Advertising and Marketing expense it will stated on the cash flow amounting P11 ,377.58 on the first year because it has an expense before the operation of the business. The computation of the expense are as follows - for the membership card (100pcs. X 100.00) P10,000.00

- stamp card for points (100pcs. X 10.00) P1,000.00 - small tarpaulin 157.08 - small fliers 220.50 P11,377.58 x 2 (twice a year) Advertising and Marketing Expense composed of membership card and stamp (11,000.00) tarpaulins,fliers Total Cost 22,755.16 for the following year Cleaning material expense was 1,735.00 which covered one year of operation. Brooms Soap Dust Pan Trash Can Feather Dust Mop Air Freshener 120.00 120.00 45.00 100.00 50.00 250.00 1,050.00

The projected income statement, partners equity, balance sheet and cash flow its indicated what is the standard of the business will be. The Financial Analysis its indicate on how many percent is the return of the Cur rent Assets and Investment. It also indicate the margin of safety of the busine ss in order to avoid the net loss.

28 EVALUATION SUMMARY AND CONCLUSION Top 5 things to consider when putting up an Internet caf 1. Capital- Planning is very important. The risks are high when going for this k ind of business so you should only allot the right amount of money needed. Be su re you wont be touching any of your family savings. Also, spare some money for yo ur future expenses, just to be safe.

2. Study your niche/market- See to it that there is a great demand for an Intern et caf in your area. Obviously, the urbanized areas are the ones you would target , or as long as the place is busy with people and they will have a need for the services youre offering. 3. Location- If your area is situated near a school then that would be a big plu s. Just observe the law regarding how many meters away, your Internet caf should be, from any schools or colleges. Some are not following it but the law is the l aw. Commercial zones within residential areas are also advisable. 4. Hardware, software and other utilities Consider first what services youre going to offer. For example: o If you would only provide Internet services such as web surfing, chatting, et c., then you could go for the low-end or the average specifications for your com puters. The Internet doesnt demand much from your hardware. Just apply for a rela tively fast Internet connection (DSL, Broadband, Cable) with a high bandwidth. T hen install operating systems and other programs needed. Headsets with microphon es are often used when chatting. o If you would consider adding gaming then the best specs, as much as possible or whichever the games require, should be your priority. There are the offline a nd online games which require Internet connection. Your clients, especially the gamers, are very demanding when it comes to the speed and reliability of both yo ur PCs and Internet connection. You would often hear complaints about logging, h anging, or slow Internet connection. So make sure that your clients are satisfie d to avoid all of those. Buy the best performance PCs and avail a faster Interne t connection. o There are other services that you may offer your customers. You could do prin ting (b&w or colored), typing services, CD/DVD burning, some even have fax machi nes or photocopiers. 29 5. Pricing and Promotions- Know how much youll charge for your services. Studying the market will play a great role here. If the price is right then people will avail of your services. Some owners often use pricing as a tool to have an edge over other competitors *Be sure to apply for the necessary documents needed if you want to start your o wn Internet caf, such as Barangay Clearance, Mayors Permit, DTI permit, etc. Just so your business would be legalized.

30 Recommendations When starting a new business, there are many important decisions to make and man y rules and procedures that must be addressed. The number of task you need to co mplete and the information you need to track down before you begin a business. T he followings are: I. Basic needs to open a new business

Where to open your business- Deciding where to open and when to open your new bu siness is often one of the most difficult decisions a business owner faces. Thes e decisions may also be the most important ones because the ultimate success of the business can hinge on where its located and when its opened. To work through t hese decisions, choose one of the following: 1. Choosing whether to lease space or from home. 2. Choosing the best geographic location for your business. o Selecting a location- An important factor in selecting a location is that you keep a long term perspective. Site selection can be a big investment. Choosing the right site now can avoid the cost of relocation in the future. Here are some

factors that you should consider in making your site decision: 1. Location of competitors. 2. Target market. o he o on 1. 2. Leasing space- A lease agreement is a contract between you and the owner of t property. Since its a legal document, you should review it before you sign it. Marketing your product or services- How you will market your product depends your budget. Here are some suggestions: Distribute fliers announcing your business. Put a business sign.

3. Create several promotional gimmicks. o Getting licenses and permits- Before your business start to operate al l the necessary legal requirements must be complied, to avoid problem in the ne ar future. o Hiring employees- This is very important, hire people, who is trustworthy and have knowledge at your business, consider relatives and those recommended by fr iends.

31 II.

Starting a new business

Ownership Responsibilities- Probably the two most common reasons that a business doesnt succeed are that 1) the business is poorly managed because the owner lack s the necessary skills and 2) the owner underestimates how much money it will ta ke to start the business. To begin the process of preparing yourself, lets take a look at: 1. Pros and Cons of owning a business: PROS: A. You have the chances to make a lot of money than you can make working for som eone else. B. Youll be your own boss and make the decisions that are crucial to your busines s success or failure. C. You may be the boss of other people. D. Youll have job securityno one can fire you. E. You have the chance to put your ideas into practices. F. You may participate in every aspect of running a business. G. Youll learn more about every aspect of a business and gain experience in a var iety of disciplines. H. Youll the chance to work directly with your customers. CONS: A. You may have to take a large financial risk. B. You will probably have to work long hours and may have fewer opportunities to take vacation. C. You may end up spending a lot of your time attending to the details of runnin g a business and less time in those things you really enjoy. Goals Setting- For many people, it helps to translate their expectations and d esires into concrete terms by setting goals and these is a Personal goals- unlike

money, many of these factors cant be quantified but are important nevertheless. F or many people, the chance to build something of their own, according to their o wn vision, drives them to start a business. Typical reasons that people choose t o start a business include: 1. Freedom- owning your own business is a way to achieve personal freedom on man y levels. 32 2. Career change- Most people change jobs or even careers several times during t he course of their lives. Sometimes, its by choice; other times, existing jobs si mply disappear. 3. Professional growth- Some people believe their ideas are being ignored or not being used properly in a corporate setting, and they want the chance to do it t he right way. III. How to get Exposure for my business

Exposure through Advertising and Promotions- Advertising and promotions is br inging a service to the attention of potential and current customers. The goals of the plan should depend very much on the overall goals and strategies of the organizations. The plan usually includes what target markets you want to reach, how much money is budgeted for this effort. IV. Minimizing risk for my business

o Hiring family members- A family member will more willing to step into your sh oes when needed. For example, if you get tied up doing something, a family membe r usually makes a reliable fill-in. o Franchising- A good way to reduce your risk of failure is to purchase a franc hise because franchises typically have a higher success rate than other types of small business. o Know when to cut your losses- If you dont decide the financial commitment to y our new business in advance, you may regret it in the future. o Financing assessment- Finding the money to start a new business is almost alw ays one of the most difficult hurdles new owners face. At this point in the proc ess of analyzing your business idea. You should have examined both the results t hat you know how much it should cost and how much you should be able to earn. o Legal assessment- In making a legal assessment of your business idea, you nee d to determine to what extent the operation of your business might expose you to legal liability.

33 Bibliography Samuel, Philip J. How to start my Business (ways to success)

Yuga tech. Philippine Technology News and Reviews

Real World Business, Phil FAQs, Really living in the Philippines

Silvester, James L. 401 questions every Entrepreneur should ask

Teodoro, : Benjamin D, and De Leon Hector S. The Law on Income Taxation

Valix, C.T. GIC Enterprise & Co., Inc. 2008, Theory of Accounts. Manila Philippi nes

34 Appendices

Technical Aspect * Price information of Norton Anti Virus was gathered from Microserve Computers Co. a company who merchandise a computer gadgets and software which is located at #91 Del Monte Ave Manresa 1 Quezon City. We purchase 3 packages, every packa ge is good for 5 units with the price of 3,600.00 each and a total cost of 10,80 0.00. On the next year we purchase 1 package for the additional computer. Computer software such as Ms Office Software, Game Software and Anti-Virus will be amortized annually. -In a question about the amortization of computer software, C.T. Valix explain t hat Under PAS 38, the amortization method for a computer software shall reflect the pattern in which the assets future economic benefits are expected to be consume by entity. - If such pattern cannot be determined reliably, the straight line method is use d (683) -Based on personal interview of Mr .Emmanuel Sadiua CPA, SGV Auditing firm that the computer software product shall be charge to expense when incurred until at technical feasibility has been established for the product.

Operation Aspect *The information of signage, membership card and stamp amount was came from Mr. Richard Corpuz designer of NANETSKI ARTS & SIGNS located at #2 J.P Rizal .St.Na ngka Marikina City tel. no. 942-0944/942-3331 a

* We gathered the pricelist of the office supplies from Ms. Rose of Robens Comme rcial, except for Fire Extinguisher from Mr. Gil G.Guindayao of JCI Ju nior Chamber International Philippines (Bronco Fire Extinguishers/ Tear Gas.

* Information of the equipments amount came from many sources like online interne t shop such as PCgilmore,

35 *We gathered information of chairs amount at 4th floor Ever Gotesco Caloocan. - The amount of Computer table/table for server & cabinet was based according to Ms. Rhea Cunanan owner of Counter Strike Computer Shop at #191 Gen. Evangelista St., Bagong Barrio Caloocan City.

* The amount of padlock was based according to Ms. Maricel Tan of Seahorse Hardw are at Malabon City

*We gathered information of chairs amount at 4th floor Uniwide Sales Caloocan.

* The allocated amount of Maintenance for Aircondition is 450.00 according to Mr . Radian Ramos of Maintenance head of MKZ Collection.

36

Processor- Intel Pentium 4 CPU 1.50 Ghz 1.50 Ghz, 512 MB of RAM Monitor- 16 Nexview Keyboard Webcam Headset Powerplus 500w AVR Php. 19,500

HP OFFICEJET 2610 PRINT/SCAN/COPY (PSC) Php. 14, 500.00

37 SOFTWARE OUTLET.COM Microsoft Office 2007 Professional (Academic Box) Product Code: Platform:

Package Type: Price: 19,200

COUNTERSTRIKE

WARCRAFT

O2 JAM

LIST

PRICE: Php 1,968.00

PRICE: Php 350.00

PRICE: php 1,450.00

DANCE AUDITION PRICE: Php 1,968.00

BATTLE REALMS LIST PRICE: Php 720.00

NORTON ANTIVIRUS

38 PRICE: Php. 10,800.00

MEMBERSHIP CARD

CYBERKADAHAN INTERNET CAF

CYBERKADAHAN INTERNET CAF

INNOVISION TRADING 227A Mayon St., Maharlika Quezon Tel No. 0923-9370029

39 QUOTATION

March 10, 2009

To : Cyberkadahan Internet Caf #82 Samson Road Caloocan City

Dear Sir/Madam, Below is our quotation for the following requirements

ITEM 1 pc. 35x 70 Tarpaulin 1 pc. 29 x 39 Tarpaulin Total P340.27 P157.08

PRICE

P497.35

Terms: 50% Downpayment , 50% Balance upon delivery Schedule of Delivery:2-3 days from receipt of downpayment. Sincerely yours Ms. Flor N. Pinili Account Executive

Noted by: Peter Beng Hui General Manager

GLORY TO GOD ENTERPRISES WHOLESALER & RETAILER 40 Dealer of Hardware, Electrical Appliances, Kitchenwares Furniture, School & Office Supplies

Date : March 11, 2009

To : CYBERKADAHAN INTERNET CAF

Below are our respective prices for the following items:

1 unit

Condura Aircon 1.5 HP

P14,500.00

Terms:

Delivery Date:

Mr. Eddie Chua Proprietor

41

PCGILMORE All Digital Hub (Caloocan) Unit 113 Aurelio Bldg., 1 Rizal Ave. Ext. cor. 9th Ave. Grace park, Caloocan City Tel No. 721-3496

Attention : CYBERKADAHAN INTERNET CAF We are pleased to submit herewith our price quotation for ink product enumerated below as per your requirements

INK CARTRIDGE for HP OFFICEJET 2610 Photocopier/ Scanner/ Printer

HP 96 BLANK INK CARTRIDGE HP 97 TRI COLOR

P800.00 P850.00

We thank your for giving us the opportunity to quote our prices to you. For furt her questions please contact us at all PC GILMORE outlet as are follows:

Gilmore Branch 3F Computer Graphics Bldg., Gilmore Ave., Quezon City 721-3496 West Avenue Branch 144 West Ave., Philamhomes, Near Edsa Quezon City 924-5914 0922-599-8053 VMall Branch Unit V338 3rd Floor Vmall, Greenhills, San Juan M. Mla. 727-8988 All Digital Hub (Caloocan) Unit 113 Aurelio Bldg., 1 Rizal Ave. Ext. cor. 9th Ave. Grace park, Caloocan City 361-1902 PC Gilmore Xtreme 2F Gilmore Commercial Plaza, Gilmore Ave., Quezon City 727-8852 0922-928-5085 0922-599-8032 westave@pcgilmore.com.ph 0922-811-3616 0922-746-5474 xtreme@pcgilmore.com.ph sales@pcgilmore.com.ph pcg_west vmall@pcgilmore.com.ph caloocan@pcgilmore.com.ph pcg_xtreme pcg_main_inquiry

pcg_vmall pcg_caloocan

Sincerely Yours Ms. Kate Permida PC Gilmore Admin

ROBENS COMMERCIAL

42 QUOTATION March 11, 2009 Attention : Cyberkadahan Internet Caf QTY. UNIT UNIT PRICE DESCRIPTION

Ms. Rose

March 11, 2009 Attention to Ms. Jackie Number of hours: 15 43 Number of days : 7 Number of weeks : 4 APPLIANCES COST/ COST/ CO ST/ COST/ HOUR DAY WEEK MONTH AIRCON ( 1hp) 7.44 111.60 781.20 3,348.00 3 IN 1 PSC 1.33 19.95 139.65 598.50 1 CEILING FAN 1.27 19.05 133.35 571.50 15 COMPUTER SET 24.48 367.20 2, 570.40 11,016.00 FLOURESCENT BULB 4.00 60.00 420.00 1,800.00 TOTAL COST 17,334.00 REFER KO PO SA INYO ANG AMING "MAC" MERALCO APPLIANCE CENTER. MAKIKITA PO DITO K UNG MAGKANO PER HOUR / DAY/ WEEK AT MONTH ANG BAWAT APPLIANCE.

http:// meralco.com. Ph./ Consumer/mybill/calculator.htm

THANK YOU PO. FEEL FREE TO ACCESS OUR MAC ENGR. YSID NICOLAS 4498712 FEDCHEM MARKETING COMPANY INC. March 12, 2009 CYBERKADAHAN INTERNET CAF Caloocan City Tel.No. 448-8888

Attention: Ms. Evelyn Macabodbod

We are pleased to submit herewith our price quotation for paint product enumerat ed below as per your requirement

Description Amount Aquabloc Elastomeric Sealant P500.00 4 ltrs.

Size Powder Blue

Color

44 Discount : Net of price Terms : C.O.D Delivery : 2- 3 days from the day of purchase order

We thank your for giving us the opportunity to quote our prices to you. For furt her questions please do not hesitate to call the undersigned at tel nos. 361-029 1/361-0292 look for Roland.

Sincerely Yours

Reny Medina Sales Representative

45

SURVEY Name Games School

Left

Ezekiel Print Photocopy Strike Perfect World for Dead Dota Dance Audition O2 Jam Mersigan Floriza Juat Kenneth Adrian Lorico Mark Kevin Remoliza Gomburza ( Elem.) UE (High School) Jerwel Abogador School) x x Rafael Dimayuga UE (High School) Jelyn Ramos ( Elementary) Andrew Makinano Arian Uy x Anna Segura Maribel Mejia Julie Ann Dumario

Internet

Counter

UCC x UCC

x x x

x x x

x x

x x UE (High x x

x x x

x x

x MCU UCC

x x x x x

UE Divine Mercy Divine Mercy x Divine Mercy x x x x x x x x x x x

46