Feasib - Financial Study

1.
1 Major Assumption (Annual)

Revenue
Selling price increases at
Sales units increase at
Mark up over cost of
Costs and Expenses
Unit cost (variable) increases at
Expenses increase at
Salaries increase at
2%
10%
50%
2%
2%
3%
1.2 Project Cost (First Year)

Raw Materials Purchases
Direct Labor
Factory Overhead
Indirect Material
Indirect Labor:
Utility Personnel
Quality Control Personnel
SSS, Philhealth & Pag-ibig Contributions for Factory Per
Others:
Factory Electricity
Factory Water
Factory Telephone
Factory Rent
Packaging Cost
Salaries - Selling
Office supplies purchases
Salaries - Administrative
SSS Contribution
Philhealth Contribution
Pag-ibig Contribution
Business licenses and permit
Office Rent
Office Electricity
Office Water
Office Telephone
Interest
Acquisitions of:
Factory Appliances
Factory Equipments
Factory Furnitures and Fixtures
Office Appliances
Office Furnitures and Fixtures
Vehicle
Total
5,619,227.15
750,360.00
319,303.30
150,072.00
150,072.00
99,120.00
240,000.00
60,000.00
14,400.00
210,000.00
1,034,779.20
300,144.00
16,240.80
625,144.00
96,000.00
16,800.00
28,800.00
5,870.00
280,000.00
120,000.00
30,000.00
14,400.00
60,000.00
79,825.00
112,000.00
36,800.00
77,375.00
61,100.00
1,000,000.00
11,607,832.45
5.3 Initial Working Capital

Investments made by partners
2,000,000.00
5.4 Alternative Sources of Financing

Bank loan
500,000.00
5.5 Projected Financial Statements

Projected Statement of Financial Position
Assets
Current Assets
Cash
Office Supplies
Raw Materials Inventory
Finished Goods Inventory
Non Current Assets
Rent Deposit
Factory Appliances
Accumulated Depreciation, Factory Appliances
Factory Equipments
Accumulated Depreciation, Factory Equipments
Accumulated Depreciation, Factory Furnitures and Fixtures
Office Appliances
Accumulated Depreciation, Office Appliances
Accumulated Depreciation, Office Furnitures and Fixtures
Vehicle
Accumulated Depreciation, Vehicle
Total Assets
Liabilities
Current Liabilities
Taxes Payable
Non Current Liabilities
Loans Payable
Equity
A, Capital
A, Drawings
B, Capital
B, Drawings
C, Capital
C, Drawings
D, Capital
D, Drawings
E, Capital
E, Drawings
Total Liabilities and Equity
Projected Statement of Comprehensive Income

Sales
Cost of Goods Manufactured and Sold:
Raw Materials, Beginning
Add: Purchases
Total Raw Materials Available for Use
Less: Raw Materials, Ending
Raw Materials Used
Direct Labor
Factory Overhead
Cost of Goods Manufactured
Add: Finished Inventory, Beginning
Total Goods Available for Use
Less: Finished Inventory, Ending
Cost of Goods Manufactured and Sold
Gross profit
Operating Expenses:
Selling Expenses:
Packaging Cost
Salaries Expense - Selling
Administrative Expenses:
Office Supplies Expense
Salaries Expense - Administrative
SSS Contribution
Rent expense
Electricity expense
Water expense
Telephone Expense
Depreciation Expense, Office Appliances
Depreciation Expense, Furnitures and Fixtures
Depreciation Expense, Vehicle
Earnings Before Interests and Taxes
Interest Expense
Earnings Before Taxes
Tax Expense (30%)
Net Income
Projected Statement of Cash Flows
Operating Activities
Cash received from customers

Cash payments for:
Direct Labor
Factory Overhead
Indirect Material
Indirect Labor
Utility Personnel
Quality Control Personnel
SSS, Philhealth & Pag-ibig Contributions for Factory Personnel
Others:
Factory Electricity
Factory Water
Factory Telephone
Factory Rent
Packaging Cost
Salaries - Selling
Office supplies purchases
Salaries - Administrative
SSS Contribution
Office Rent
Office Electricity
Office Water
Office Telephone
Interest
Taxes
Investing Activities
Acquisitions of:
Factory Appliances
Factory Equipments
Office Appliances
Vehicle
Financing Activities
Investments made by partners
Proceeds from bank loans
Drawings made by partners
Payments of bank loans principal
Increase/(Decrease) in cash for the year

Cash balance, beginning
Cash balance, ending
Distribution of Income to Partners

Net Income
Salaries
Remainder (Distributed Equally)
Partner A
Partner B
Partner C
Partner D
Partner E
Direct Materials
Clay
Silicon
Direct Labor
Factory Workers (5)
FOH
Indirect Material:
Ink
Indirect Labor:
Utility Personnel (1)
Quality Control Personnel (1)
Others:
Depreciation Expense
Electricity Expense
Water Expense
Telephone Expense
Rent Expense
Direct Materials
Clay
Silicon
Direct Labor
Factory Workers (5)
FOH
Indirect Material:
Ink
Indirect Labor:
Others:
Electricity Expense
Water Expense
Telephone Expense
Rent Expense
Sales (Increases by 10% each year)
230
5,980
71,760
Beginning Inventory
Production
Sales (Increases by 10% each year)
Ending Inventory
Beginning Inventory
Usage
Ending Inventory
Direct Materials
Clay
Silicon
Direct Labor
Factory Workers (5)
FOH
Indirect Material:
Ink
Indirect Labor:

Others:
Electricity Expense
Water Expense
Telephone Expense
Rent Expense
Total Manufacturing Cost/Unit
2016
2017
2018
704,667.75
8,200.80
163,666.81
216,750.00
672,573.45
8,364.82
178,771.83
239,810.86
783,391.54
8,532.11
200,581.99
264,089.43
70,000.00
79,825.00
(7,982.50)
112,000.00
(11,200.00)
36,800.00
(3,680.00)
77,375.00
(7,737.50)
61,100.00
(6,110.00)
1,000,000.00
(100,000.00)
2,393,675.37
70,000.00
79,825.00
(15,965.00)
112,000.00
(22,400.00)
36,800.00
(7,360.00)
77,375.00
(15,475.00)
61,100.00
(12,220.00)
1,000,000.00
(200,000.00)
2,263,200.95
70,000.00
79,825.00
(23,947.50)
112,000.00
(33,600.00)
36,800.00
(11,040.00)
77,375.00
(23,212.50)
61,100.00
(18,330.00)
1,000,000.00
(300,000.00)
2,283,565.07
275,602.61
359,813.46
439,366.52
450,000.00
400,000.00
350,000.00
528,614.55
(195,000.00)
528,614.55
(195,000.00)
528,614.55
(195,000.00)
528,614.55
(195,000.00)
528,614.55
(195,000.00)
2,393,675.37
501,527.50
(200,850.00)
501,527.50
(200,850.00)
501,527.50
(200,850.00)
501,527.50
(200,850.00)
501,527.50
(200,850.00)
2,263,200.95
505,715.21
(206,875.50)
505,715.21
(206,875.50)
505,715.21
(206,875.50)
505,715.21
(206,875.50)
505,715.21
(206,875.50)
2,283,565.07
10,837,500.20
11,983,743.18
13,198,702.62
5,619,227.15
5,619,227.15
163,666.81
5,455,560.34
750,360.00
1,235,829.80
7,441,750.14
7,441,750.14
216,750.00
7,225,000.13
3,612,500.07
163,666.81
5,970,892.57
6,134,559.38
178,771.83
5,955,787.55
772,870.80
1,283,564.62
8,012,222.97
216,750.00
8,228,972.98
239,810.86
7,989,162.12
3,994,581.06
178,771.83
6,704,301.04
6,883,072.87
200,581.99
6,682,490.88
796,056.92
1,344,865.85
8,823,413.65
239,810.86
9,063,224.51
264,089.43
8,799,135.08
4,399,567.54
1,034,779.20
300,144.00
1,108,117.92
309,148.32
1,218,929.71
318,422.77
8,040.00
625,144.00
96,000.00
16,800.00
28,800.00
5,870.00
240,000.00
120,000.00
30,000.00
14,400.00
7,737.50
6,110.00
100,000.00
978,675.37
60,000.00
918,675.37
275,602.61
643,072.76
8,200.80
643,898.32
97,920.00
17,136.00
29,376.00
5,870.00
240,000.00
122,400.00
30,600.00
14,688.00
7,737.50
6,110.00
100,000.00
1,253,378.20
54,000.00
1,199,378.20
359,813.46
839,564.74
8,364.82
663,215.27
99,878.40
17,478.72
29,963.52
5,870.00
240,000.00
124,848.00
31,212.00
14,981.76
7,737.50
6,110.00
100,000.00
1,512,555.07
48,000.00
1,464,555.07
439,366.52
1,025,188.55
10,837,500.20
11,983,743.18
13,198,702.62
(5,619,227.15)
(750,360.00)
(5,970,892.57)
(772,870.80)
(6,704,301.04)
(796,056.92)
(319,303.30)
(348,772.20)
(391,322.41)
(150,072.00)
(150,072.00)
(99,120.00)
(154,574.16)
(154,574.16)
(102,093.60)
(159,211.38)
(159,211.38)
(105,156.41)
(240,000.00)
(60,000.00)
(14,400.00)
(210,000.00)
(1,034,779.20)
(300,144.00)
(16,240.80)
(625,144.00)
(96,000.00)
(16,800.00)
(28,800.00)
(5,870.00)
(280,000.00)
(120,000.00)
(30,000.00)
(14,400.00)
(60,000.00)
-
(244,800.00)
(61,200.00)
(14,688.00)
(180,000.00)
(1,108,117.92)
(309,148.32)
(8,364.82)
(643,898.32)
(97,920.00)
(17,136.00)
(29,376.00)
(5,870.00)
(240,000.00)
(122,400.00)
(30,600.00)
(14,688.00)
(54,000.00)
(275,602.61)
(249,696.00)
(62,424.00)
(14,981.76)
(180,000.00)
(1,218,929.71)
(318,422.77)
(8,532.11)
(663,215.27)
(99,878.40)
(17,478.72)
(29,963.52)
(5,870.00)
(240,000.00)
(124,848.00)
(31,212.00)
(14,981.76)
(48,000.00)
(359,813.46)
(79,825.00)
(112,000.00)
(36,800.00)
(77,375.00)
(61,100.00)
(1,000,000.00)
2,000,000.00
500,000.00
(975,000.00)
(50,000.00)
(1,004,250.00)
###
###
###
###
###
###
###
###
###
(1,034,377.50)
(50,000.00)
704,667.75
704,667.75
(32,094.30)
704,667.75
672,573.45
110,818.09
672,573.45
783,391.54
643,072.76
(975,000.00)
(331,927.24)
839,564.74
(1,004,250.00)
(164,685.26)
1,025,188.55
(1,034,377.50)
(9,188.95)
128,614.55
128,614.55
128,614.55
128,614.55
128,614.55
643,072.76
167,912.95
167,912.95
167,912.95
167,912.95
167,912.95
839,564.74
205,037.71
205,037.71
205,037.71
205,037.71
205,037.71
1,025,188.55
Cost
350.00 /lb
66.00 /lb
Quantity per cup

0.20
0.07
0.26
750,360.00 /year
73,912.80
7.20 /ml
0.60
150,072.00 /year
150,072.00 /year
99,120.00 /year
73,912.80
73,912.80
73,912.80
22,862.50
240,000.00
60,000.00
14,400.00
180,000.00
73,912.80
73,912.80
73,912.80
73,912.80
73,912.80
/year
/year
/year
/year
/year
Total Manufacturing Cost/Unit

2016
2017
350.00
66.00
2018
357.00
67.32
364.14
68.67
750,360.00
772,870.80
796,056.92
7.20
7.34
7.49
150,072.00
150,072.00
99,120.00
154,574.16
154,574.16
102,093.60
159,211.38
159,211.38
105,156.41
22,862.50
240,000.00
60,000.00
14,400.00
180,000.00
22,862.50
244,800.00
61,200.00
14,688.00
180,000.00
22,862.50
249,696.00
62,424.00
14,981.76
180,000.00
cups/day
cups/month
cups/year
2016
2017
2018
0
73913
71760
2153
2153
79151
78936
2368
2368
87066
86830
2605
0
76130
73913
2217
2217
79308
79151
2375
2375
87304
87066
2612
2016
69.45
4.37
73.81
2017
70.83
4.45
75.29
2018
72.25
4.54
76.79
10.15
9.76
9.14
4.32
4.41
4.49
2.03
2.03
1.95
1.95
1.83
1.83
1.34
1.29
1.21
0.31
3.25
0.81
0.19
2.44
16.72
100.68
0.29
3.09
0.77
0.19
2.27
16.22
101.27
0.26
2.87
0.72
0.17
2.07
15.45
101.38
800.00
2019
2020
1,077,885.61
8,702.75
225,052.99
291,212.63
1,583,960.88
8,876.81
252,509.46
321,524.19
70,000.00
79,825.00
(31,930.00)
112,000.00
(44,800.00)
36,800.00
(14,720.00)
77,375.00
(30,950.00)
61,100.00
(24,440.00)
1,000,000.00
(400,000.00)
2,493,113.99
70,000.00
79,825.00
(39,912.50)
112,000.00
(56,000.00)
36,800.00
(18,400.00)
77,375.00
(38,687.50)
61,100.00
(30,550.00)
1,000,000.00
(500,000.00)
2,920,421.34
529,297.28
631,192.72
300,000.00
250,000.00
545,845.11
(213,081.77)
545,845.11
(213,081.77)
545,845.11
(213,081.77)
545,845.11
(213,081.77)
545,845.11
(213,081.77)
2,493,113.99
627,319.94
(219,474.22)
627,319.94
(219,474.22)
627,319.94
(219,474.22)
627,319.94
(219,474.22)
627,319.94
(219,474.22)
2,920,421.34
14,553,640.18
16,067,834.88
200,581.99
7,522,225.77
7,722,807.76
225,052.99
7,497,754.77
819,938.63
1,411,856.59
9,729,549.99
264,089.43
9,993,639.42
291,212.63
9,702,426.79
4,851,213.39
225,052.99
8,439,937.31
8,664,990.31
252,509.46
8,412,480.85
844,536.79
1,485,183.84
10,742,201.48
291,212.63
11,033,414.11
321,524.19
10,711,889.92
5,355,944.96
1,340,822.68
327,975.45
1,474,904.95
337,814.72
8,532.11
683,111.73
101,875.97
17,828.29
30,562.79
5,870.00
240,000.00
127,344.96
31,836.24
15,281.40
7,737.50
6,110.00
100,000.00
1,806,324.27
42,000.00
1,764,324.27
529,297.28
1,235,026.99
8,702.75
703,605.08
103,913.49
18,184.86
31,174.05
5,870.00
240,000.00
129,891.86
32,472.96
15,587.02
7,737.50
6,110.00
100,000.00
2,139,975.72
36,000.00
2,103,975.72
631,192.72
1,472,783.00
14,553,640.18
16,067,834.88
(7,522,225.77)
(819,938.63)
(8,439,937.31)
(844,536.79)
(439,063.74)
(492,629.52)
(163,987.73)
(163,987.73)
(108,311.10)
(168,907.36)
(168,907.36)
(111,560.43)
(254,689.92)
(63,672.48)
(15,281.40)
(180,000.00)
(1,340,822.68)
(327,975.45)
(8,702.75)
(683,111.73)
(101,875.97)
(17,828.29)
(30,562.79)
(5,870.00)
(240,000.00)
(127,344.96)
(31,836.24)
(15,281.40)
(42,000.00)
(439,366.52)
(259,783.72)
(64,945.93)
(15,587.02)
(180,000.00)
(1,474,904.95)
(337,814.72)
(8,876.81)
(703,605.08)
(103,913.49)
(18,184.86)
(31,174.05)
(5,870.00)
(240,000.00)
(129,891.86)
(32,472.96)
(15,587.02)
(36,000.00)
(529,297.28)
(1,065,408.83)
(50,000.00)
(1,097,371.09)
(50,000.00)
294,494.07
783,391.54
1,077,885.61
506,075.27
1,077,885.61
1,583,960.88
1,235,026.99
(1,065,408.83)
169,618.16
1,472,783.00
(1,097,371.09)
375,411.91
247,005.40
247,005.40
247,005.40
247,005.40
247,005.40
1,235,026.99
294,556.60
294,556.60
294,556.60
294,556.60
294,556.60
1,472,783.00
Quantity per cup

lb
lb
lb
Cost/Unit
69.45
4.37
73.81
cups/year
10.15
ml
4.32
cups/year
cups/year
cups/year
2.03
2.03
1.34
cups/year
cups/year
cups/year
cups/year
cups/year
0.31
3.25
0.81
0.19
2.44
16.72
100.68
Manufacturing Cost/Unit
2019
2020
371.42
70.04
378.85
71.44
819,938.63
844,536.79
7.64
7.79
163,987.73
163,987.73
108,311.10
168,907.36
168,907.36
111,560.43
22,862.50
254,689.92
63,672.48
15,281.40
180,000.00
22,862.50
259,783.72
64,945.93
15,587.02
180,000.00
2019
2020
2605
95773
95513
2865
2865
105350
105064
3152
2612
96034
95773
2873
2873
105638
105350
3161
2019
73.70
4.63
78.33
2020
75.17
4.72
79.90
8.56
8.02
4.58
4.68
1.71
1.71
1.60
1.60
1.13
1.06
0.24
2.66
0.66
0.16
1.88
14.74
101.63
0.22
2.47
0.62
0.15
1.71
14.10
102.01
140.00
increasing by 2%
increasing by 3%
increasing by 3%
increasing by 3%
increasing by 3%
increasing by 3%
50% mark up
increasing by 3%
increasing by 2%
increasing by 3%
increasing by 2%
increasing by 2%
increasing by 2%
fixed
fixed
increasing by 2%
increasing by 2%
increasing by 2%
fixed
fixed
fixed
423 (original price)
increasing by 2%
increasing by 2%
increasing by 3%
increasing by 2%
increasing by 3%
increasing by 3%
increasing by 3%
fixed
increasing by 2%
increasing by 2%
increasing by 2%
fixed
Policy is to keep Raw Materials Ending Inventory equivalent to 3% of Total Sales
Policy is to keep Raw Materials Ending Inventory equivalent to 3% of Total Production
10 yrs contract
10 yrs useful life
10 yrs useful life
10 yrs useful life
10 yrs useful life
10 yrs useful life
10 yrs term
12%
12%
ng Inventory equivalent to 3% of Total Sales
ng Inventory equivalent to 3% of Total Production
240
5.6 Financial Analysis

Vertical Analysis
Assets
Current Assets
Cash
Office Supplies
Non Current Assets
Rent Deposit
Factory Appliances
Factory Equipments
Office Appliances (Net)
Office Furnitures and Fixtures (Net)
Vehicle
Total Assets
Liabilities
Current Liabilities
Taxes Payable
Loans Payable
Equity
A, Capital (Net)
B, Capital (Net)
C, Capital (Net)
D, Capital (Net)
E, Capital (Net)
Service Revenue
Gross profit
Operating Expenses:
Selling Expenses:
Packaging Cost
SSS Contribution
Rent expense
Electricity expense
Water expense
Telephone Expense
Depreciation Expense, Office Furnitures and Fixtures
Interest Expense
Tax Expense (30%)
Net Income
Horizontal Analysis
Assets
Current Assets
Cash
Office Supplies
Non Current Assets
Rent Deposit
Factory Appliances
Factory Equipments
Office Appliances (Net)
Furnitures and Fixtures (Net)
Vehicle
Total Assets
Liabilities
Current Liabilities
Taxes Payable
Loans Payable
Equity
A, Capital (Net)
B, Capital (Net)
C, Capital (Net)
D, Capital (Net)
E, Capital (Net)
Service Revenue
Gross profit
Operating Expenses:
Selling Expenses:
Packaging Cost
SSS Contribution
Rent expense
Electricity expense
Water expense
Telephone Expense
Depreciation Expense, Furnitures and Fixtures
Interest Expense
Tax Expense (30%)
Net Income
Return on Investment = Net Income / Average Total Assets

Return on Equity = Net Income / Average Total Equity
Debt to Total Assets Ratio = Total Liabilities / Total Assets
Equity to Total Assets Ratio = Total Equity / Total Assets
Debt to Equity Ratio = Total Liabilities / Total Equity
ical Analysis
2016
2017
2018
2019
2020
29.44%
0.34%
6.84%
9.06%
29.72%
0.37%
7.90%
10.60%
34.31%
0.37%
8.78%
11.56%
43.23%
0.35%
9.03%
11.68%
54.24%
0.30%
8.65%
11.01%
2.92%
3.00%
4.21%
1.38%
2.91%
2.30%
37.60%
100.00%
3.09%
2.82%
3.96%
1.30%
2.74%
2.16%
35.35%
100.00%
3.07%
2.45%
3.43%
1.13%
2.37%
1.87%
30.65%
100.00%
2.81%
1.92%
2.70%
0.89%
1.86%
1.47%
24.07%
100.00%
2.40%
1.37%
1.92%
0.63%
1.32%
1.05%
17.12%
100.00%
11.51%
15.90%
19.24%
21.23%
21.61%
18.80%
17.67%
15.33%
12.03%
8.56%
13.94%
13.94%
13.94%
13.94%
13.94%
100.00%
13.29%
13.29%
13.29%
13.29%
13.29%
100.00%
13.09%
13.09%
13.09%
13.09%
13.09%
100.00%
13.35%
13.35%
13.35%
13.35%
13.35%
100.00%
13.97%
13.97%
13.97%
13.97%
13.97%
100.00%
100.00%
66.67%
100.00%
66.67%
100.00%
66.67%
100.00%
66.67%
100.00%
66.67%
9.55%
2.77%
9.25%
2.58%
9.24%
2.41%
9.21%
2.25%
9.18%
2.10%
0.07%
5.77%
0.07%
5.37%
0.06%
5.02%
0.06%
4.69%
0.05%
4.38%
0.89%
0.16%
0.27%
0.05%
2.21%
1.11%
0.28%
0.13%
0.07%
0.06%
0.92%
0.82%
0.14%
0.25%
0.05%
2.00%
1.02%
0.26%
0.12%
0.06%
0.05%
0.83%
0.76%
0.13%
0.23%
0.04%
1.82%
0.95%
0.24%
0.11%
0.06%
0.05%
0.76%
0.70%
0.12%
0.21%
0.04%
1.65%
0.88%
0.22%
0.11%
0.05%
0.04%
0.69%
0.65%
0.11%
0.19%
0.04%
1.49%
0.81%
0.20%
0.10%
0.05%
0.04%
0.62%
0.55%
0.45%
0.36%
0.29%
0.22%
2.54%
5.93%
3.00%
7.01%
3.33%
7.77%
3.64%
8.49%
3.93%
9.17%
ontal Analysis
2016
2017
2018
2019
Increased/(Decreased) by
2020
-4.55%
2.00%
9.23%
10.64%
11.17%
4.04%
22.56%
21.84%
52.96%
6.12%
37.51%
34.35%
124.78%
8.24%
54.28%
48.34%
0.00%
-11.11%
-11.11%
-11.11%
-11.11%
-11.11%
-11.11%
-5.45%
0.00%
-22.22%
-22.22%
-22.22%
-22.22%
-22.22%
-22.22%
-4.60%
0.00%
-33.33%
-33.33%
-33.33%
-33.33%
-33.33%
-33.33%
4.15%
0.00%
-44.44%
-44.44%
-44.44%
-44.44%
-44.44%
-44.44%
22.01%
30.56%
59.42%
92.05%
129.02%
-11.11%
-22.22%
-33.33%
-44.44%
-9.87%
-9.87%
-9.87%
-9.87%
-10.42%
-10.42%
-10.42%
-10.42%
-0.26%
-0.26%
-0.26%
-0.26%
22.25%
22.25%
22.25%
22.25%
26.87%
38.55%
30.31%
69.69%
43.50%
-9.87%
-5.45%
-10.42%
-4.60%
-0.26%
4.15%
22.25%
22.01%
10.58%
10.58%
10.58%
21.79%
21.79%
21.79%
34.29%
34.29%
34.29%
48.26%
48.26%
48.26%
7.09%
3.00%
17.80%
6.09%
29.58%
9.27%
42.53%
12.55%
2.00%
3.00%
4.04%
6.09%
6.12%
9.27%
8.24%
12.55%
0.00%
0.00%
2.00%
2.00%
2.00%
0.00%
0.00%
0.00%
28.07%
-10.00%
30.56%
30.56%
30.56%
0.00%
0.00%
4.04%
4.04%
4.04%
0.00%
0.00%
0.00%
54.55%
-20.00%
59.42%
59.42%
59.42%
0.00%
0.00%
6.12%
6.12%
6.12%
0.00%
0.00%
0.00%
84.57%
-30.00%
92.05%
92.05%
92.05%
0.00%
0.00%
8.24%
8.24%
8.24%
0.00%
0.00%
0.00%
118.66%
-40.00%
129.02%
129.02%
129.02%
36.06%
52.94%
33.57%
66.43%
50.54%
45.10%
68.40%
34.57%
65.43%
52.83%
51.71%
78.22%
33.26%
66.74%
49.84%
54.41%
79.54%
30.17%
69.83%
43.21%

Feasib - Financial Study

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1.

1 Major Assumption (Annual)

1.2 Project Cost (First Year)

5.3 Initial Working Capital

5.4 Alternative Sources of Financing

5.5 Projected Financial Statements

Projected Statement of Comprehensive Income

Cash received from customers

Increase/(Decrease) in cash for the year

Distribution of Income to Partners

SSS, Philhealth & Pag-ibig Contributions for Factory Personnel

Quantity per cup

Total Manufacturing Cost/Unit

Quantity per cup

423 (original price)

Policy is to keep Raw Materials Ending Inventory equivalent to 3% of Total Sales

Policy is to keep Raw Materials Ending Inventory equivalent to 3% of Total Production

ng Inventory equivalent to 3% of Total Sales

ng Inventory equivalent to 3% of Total Production

5.6 Financial Analysis

Return on Investment = Net Income / Average Total Assets

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