Project Feasibility - Financial

PROJECTIONS SALES PER DAY
Chocolate
SALES PROJECTION BY FLAVOR

288
96%
16%
Vanilla
262
87.33%
14%
Cheese
270
90%
15%
Oreo
279
93%
15%
Coffee
216
72%
12%
Strawberry
249
83%
14%
Caramel
253
84.33%
14%
606%
100%
204
208
216
32
33
34
Total
ESTIMATED UNITS TO BE PRODUCED PER DAY
ESTIMATED UNITS TO BE PRODUCED PER DAY BASED ON FLAVORS

Chocolate
Vanilla
29
30
31
Cheese
30
30
32
Oreo
31
31
33
Coffee
24
24
26
Strawberry
28
29
30
Caramel
28
29
30
204
206
216
PROJECTED SALES AND PRODUCTION

YEAR
Projected Sales in Units
Sales Price
Total Gross Sales
Less: Sales Returns
Total Projected Net Sales
48,000
10
480,000
(24,000)
456,000
49,920
10
499,200
(24,960)
474,240
51,917
10
519,170
(25,959)
493,212
PROJECTED SALES
PROJECTED PRODUCTION
Projected Sales in Units
48,000
49,920
51,917
Finished Goods Inventory, end
980
1,019
1,060
Total Goods Accounted For
48,980
50,939
52,977
Less: Finished Goods Inventory, Beginning
980
1,019
Production (in units)
48,980
49,959
51,958
COST OF PPE, FURNITURES AND FIXTURES AND MATERIALS

COST OF PROPERTY PLANT AND EQUIPMENT
Item
Quantity
Price (in Peso)
(Total in Peso)
Cart
6,000.00
6,000.00
Japanese Cake Molder
9,500.00
9,500.00
Electric Fan
350.00
350.00
Total
PhP
15,850.00
COST OF FURNITURES AND FIXTURES

Item
Quantity
Price (in Peso)
Monoblock Chair
2 Php
(Total in Peso)
150.00
Total
PhP
300.00
PhP
300.00
COST OF INDIRECT MATERIALS

Item
Quantity
Price (in Peso)
(Total in Peso)
Variable Overhead
Paper Bags
700
0.20
140.00
Tissue, 100 pcs per pack
10
15.00
150.00
Fixed Overhead
Bowls
3.00
40.00
120.00
Clear Plastic Jars
5.00
30.00
150.00
Measuring Cup
2.00
150.00
Wooden Spoon
2.00
55.00
110.00
Tongs
3.00
45.00
135.00
Spoons
5.00
25.00
125.00
Knife
2.00
35.00
70.00
Scissors
2.00
35.20
70.40
Apron
3.00
65.50
196.50
Broom and Dustpan
1.00
150.00
150.00
Mop
1.00
95.25
95.25
Total
300.00
PhP
1,812.15
Office Supplies
Ballpen
10.00
30.00
Calculator
332.25
332.25
Total
PhP
Depreciation - Factory
Cart
Japanese Cake Molder
Electric Fan
Depreciation
Depreciation - Factory
Monoblock Chair
PhP
362.25
1000
1000
1000
1900
87.5
2987.5
1900
87.5
2987.5
1900
87.5
2987.5
1
60.00 PhP
2
60.00 PhP
3
60.00

COST OF DIRECT MATERIALS
Quantity per
Week
Item
Unit
Flour
1 kilogram
Quantity per
Month
Quantity per year Price (in Peso)
Total Cost (in Peso)
30
120
1,200
45
54,000.00
Eggs
dozen
20
200
55
11,000.00
Evaporated Milk
300 millilitre
18
72
720
45
32,400.00
Butter
225 grams
12
120
40
4,800.00
Sugar
1 kilogram
24
240
42
10,080.00
Vanilla
1 gallon
0.75
30
50
1,500.00
Cheese
450 grams
240
240
90.25
21,660.00
Chocolate
225 grams
12
48
480
66.25
31,800.00
Oreo
260 grams
12
48
480
70
33,600.00
Coffee
100 grams
24
240
55.25
13,260.00
Strawberry Jam
450 grams
12
120
60
7,200.00
Total Raw Materials
221,300.00
Total Cost of RM per day
922
Direct Materials
Item
Flour
Eggs
Unit
Unit
Measurement
1 kilogram
12 pcs
Evaporated Milk
300 millilitre
Butter
225 grams
Quantity per day
Total RM per
day
Cost per Qty
Cost per Qty./unit
45
0.833333333
10
55
4.583333333
900
45
0.15
0.5
112.5
40
0.177777778
42
42
Sugar
1 kilogram
Vanilla
1 gallon
0.125
0.125
50
50
Cheese
450 grams
450
90
0.200555556
Chocolate
225 grams
450
66
0.294444444
Oreo
260 grams
520
70
0.269230769
Coffee
100 grams
100
55
0.5525
Strawberry Jam
450 grams
0.5
225
60
0.133333333

COST OF VANILLA
Raw Materials
Total (in Peso)
Operating Days
Total Cost per day
Total Cost
54,000.00
240
225.00
14%
32.44
Eggs
11,000.00
240
45.83
14%
6.61
Evaporated Milk
32,400.00
240
135.00
14%
19.47
Butter
4,800.00
240
20.00
14%
2.88
Vanilla
1,500.00
240
6.25
100%
6.25
Flour
Total Cost
67.65
RM per unit of flavor
2.30
COST OF CHEESE
Raw Materials
Total (in Peso)
Operating Days
Total Cost per day
Total Cost
Flour
54,000.00
240
225.00
14%
32.44
Eggs
11,000.00
240
45.83
14%
6.61
32,400.00
240
135.00
14%
19.47
4,800.00
240
20.00
14%
2.88
21,660.00
240
90.25
100%
90.25
Evaporated Milk
Butter
Cheese
Total Cost
151.65
5.00
COST OF CHOCOLATE
Raw Materials
Total (in Peso)
Operating Days
Total Cost per day
Total Cost
Flour
54,000.00
240
225.00
16%
35.66
Eggs
11,000.00
240
45.83
16%
7.26
Evaporated Milk
32,400.00
240
135.00
16%
21.40
4,800.00
240
20.00
16%
3.17
31,800.00
240
132.50
100%
132.50
Butter
Chocolate
Total Cost
200.00
6.18
COST OF OREO
Raw Materials
Raw Materials
Flour
Eggs
Evaporated Milk
Butter
Coffee
Total Cost
Total (in Peso)

Total (in Peso)
Operating Days
Operating Days
Total Cost per day

Total Cost per day
Total Cost
%
%
Total Cost
54,000.00
240
225.00
12%
26.75
11,000.00
32,400.00
4,800.00
13,260.00
240
45.83
12%
240
240
240
135.00
20.00
55.25
12%
12%
100%
5.45
16.05
2.38
55.25
105.87
4.36
COST OF STRAWBERRY JAM

Raw Materials
Total (in Peso)
Operating Days Total Cost per day %
Flour
54,000.00
240
225.00
Eggs
11,000.00
240
45.83
Evaporated Milk
32,400.00
240
135.00
Butter
4,800.00
240
20.00
Strawberry Jam
7,200.00
240
30.00
Total Cost
14%
14%
14%
14%
100%
COST OF SUGAR JAM

Raw Materials
Flour
Eggs
Evaporated Milk
Butter
Sugar
Total Cost
14%
14%
14%
14%
100%
Total (in Peso)

Operating Days Total Cost per day %
Total (in Peso)
240
225.00
54,000.00
240
45.83
11,000.00
240
135.00
32,400.00
240
20.00
10,080.00
240
42.00
Total Cost
30.83
6.28
18.50
2.74
30.00
88.36
3.16
Total Cost
30.83
6.28
18.50
2.74
42.00
100.36
3.53
COST OF RAW MATERIALS SCHEDULE

YEAR 1
COST OF VANILLA (29 cakes per day)
Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
14%
14%
0.0249
0.0497
kilogram
pcs
Evaporated Milk
900.00
14%
4.4749
millilitre
Butter
Vanilla
112.50
0.13
14%
100%
0.5594
0.0043
grams
gallon
COST OF CHEESE (30 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
15%
15%
0.0248
0.0512
kilogram
pcs
Evaporated Milk
900.00
15%
4.6065
millilitre
Butter
Cheese
112.50
450.00
15%
100%
0.5758
15.0000
grams
grams
COST OF CHOCOLATES (32 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
16%
16%
0.0248
0.0495
kilogram
pcs
Evaporated Milk
900.00
16%
4.4579
millilitre
Butter
Chocolates
112.50
450.00
16%
100%
0.5572
14.0625
grams
gallon
COST OF OREO (31 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
Evaporated Milk
Butter
5.00
10.00
900.00
112.50
15%
15%
15%
15%
0.0248
0.0479
4.3141
0.5393
kilogram
pcs
millilitre
grams
Oreos
520.00
100%
16.7742
grams
COST OF COFFEE (24 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
12%
12%
0.0248
0.0495
kilogram
pcs
Evaporated Milk
900.00
12%
4.4579
millilitre
Butter
Coffee
112.50
100.00
12%
100%
0.5572
4.1667
grams
grams
-
COST OF STRAWBERRY (28 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
14%
14%
0.0245
0.0489
kilogram
pcs
Evaporated Milk
900.00
14%
4.4049
millilitre
Butter
112.50
14%
0.5506
grams
Strawberry Jam
225.00
100%
8.0357
grams
COST OF CARAMEL (28 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
14%
14%
0.0245
0.0489
kilogram
pcs
Evaporated Milk
900.00
14%
4.4049
millilitre
Butter
112.50
14%
0.5506
grams
Sugar
1.00
100%
0.0357
grams

YEAR 2
Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
14%
14%
0.0240
0.0481
kilogram
pcs
Evaporated Milk
900.00
14%
4.3257
millilitre
Butter
Vanilla
112.50
0.13
14%
100%
0.5407
0.0042
grams
gallon

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
15%
15%
0.0248
0.0512
kilogram
pcs
Evaporated Milk
900.00
15%
4.6065
millilitre
Butter
Cheese
112.50
450.00
15%
100%
0.5758
15.0000
grams
grams
Raw Materials
Total RM per day
Flour
Eggs
5.00
10.00
16%
16%
0.0240
0.0480
kilogram
pcs
Evaporated Milk
900.00
16%
4.3229
millilitre
Butter
Chocolates
112.50
450.00
16%
100%
0.5404
13.6364
grams
gallon
Raw Materials
Total RM per day
Flour
Eggs
Evaporated Milk
Butter
5.00
10.00
900.00
112.50
15%
15%
15%
15%
0.0248
0.0479
4.3141
0.5393
kilogram
pcs
millilitre
grams
Oreos
520.00
100%
16.7742
grams
F CHOCOLATES (33cakes per day)

Qty RM per unit
Unit Measurement
ST OF OREO (31 cakes per day)

Qty RM per unit
Unit Measurement
COST OF COFFEE (24 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
12%
12%
0.0248
0.0495
kilogram
pcs
Evaporated Milk
900.00
12%
4.4579
millilitre
Butter
Coffee
112.50
100.00
12%
100%
0.5572
4.1667
grams
grams
Raw Materials
Total RM per day
Flour
Eggs
5.00
10.00
14%
14%
0.0236
0.0473
kilogram
pcs
Evaporated Milk
900.00
14%
4.2530
millilitre
Butter
112.50
14%
0.5316
grams
Strawberry Jam
225.00
100%
7.7586
grams
F STRAWBERRY (29cakes per day)

Qty RM per unit
Unit Measurement

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
14%
14%
0.0236
0.0473
kilogram
pcs
Evaporated Milk
900.00
14%
4.2530
millilitre
Butter
112.50
14%
0.5316
grams
Sugar
1.00
100%
0.0345
grams

YEAR 3
Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
14%
14%
0.0233
0.0465
kilogram
pcs
Evaporated Milk
900.00
14%
4.1862
millilitre
Butter
Vanilla
112.50
0.13
14%
100%
0.5233
0.0040
grams
gallon

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
15%
15%
0.0232
0.0480
kilogram
pcs
Evaporated Milk
900.00
15%
4.3186
millilitre
Butter
Cheese
112.50
450.00
15%
100%
0.5398
14.0625
grams
grams
COST OF CHOCOLATES (34 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
16%
16%
0.0233
0.0466
kilogram
pcs
Evaporated Milk
900.00
16%
4.1957
millilitre
Butter
Chocolates
112.50
450.00
16%
100%
0.5245
13.2353
grams
gallon
COST OF OREO (33 cakes per day)
Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
Evaporated Milk
Butter
5.00
10.00
900.00
112.50
15%
15%
15%
15%
0.0233
0.0450
4.0527
0.5066
kilogram
pcs
millilitre
grams
Oreos
520.00
100%
15.7576
grams
COST OF 26 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
12%
12%
0.02286
0.04572
kilogram
pcs
Evaporated Milk
900.00
12%
4.11503
millilitre
Butter
Coffee
112.50
100.00
12%
100%
0.51438
3.84615
grams
grams
COST OF STRAWBERRY (58 cakes per day)

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
14%
14%
0.0228
0.0457
kilogram
pcs
Evaporated Milk
900.00
14%
4.1112
millilitre
Butter
112.50
14%
0.5139
grams
Strawberry Jam
225.00
100%
7.5000
grams

Raw Materials
Total RM per day
Qty RM per unit
Unit Measurement
Flour
Eggs
5.00
10.00
14%
14%
0.0228
0.0457
kilogram
pcs
Evaporated Milk
900.00
14%
4.1112
millilitre
Butter
112.50
14%
0.5139
grams
Sugar
1.00
100%
0.0333
grams
MATERIALS REQUIREMENTS AND PURCHASES SCHEDULE

YEAR
FLOUR REQUIREMENTS (Kilograms)

Ending Inventory
Production:
Vanilla
Cheese
Chocolate
Oreo
Coffee
Strawberry
Caramel
Production Requirements
Total Needs
Raw Material Inventory, beg
Purchases in units
Purchases in Peso
120.97
121.04
120.02
175.57
180.26
192.28
186.27
144.21
164.26
166.89
1,209.73
1,330.70
0.00
1,330.70
59,881.66
173.11
183.86
190.18
189.99
147.09
161.76
164.36
1,210.35
1,331.39
120.97
1,210.41
54,468.57
174.23
179.27
191.97
185.62
141.21
162.63
165.24
1,200.16
1,320.17
121.04
1,199.14
53,961.14
241.95
242.07
240.03
351.15
372.53
384.55
360.52
288.41
328.52
333.78
2,419.46
2,661.41
0.00
2,661.41
12,198.12
346.23
379.98
380.35
367.72
294.18
323.53
328.71
2,420.70
2,662.77
241.95
2,420.83
11,095.45
348.47
370.48
383.94
359.26
282.41
325.26
330.47
2,400.29
2,640.32
242.07
2,398.25
10,991.96
21,775.15
21,786.31
21,602.59
31,603.30
33,528.00
34,609.55
32,446.46
25,957.16
29,566.62
30,040.40
217,751.49
239,526.64
0.00
239,526.64
35,929.00
31,160.48
34,198.15
34,231.58
33,094.99
26,475.99
29,117.67
29,584.26
217,863.12
239,649.44
21,775.15
217,874.29
32,681.14
31,361.90
33,343.61
34,554.19
32,333.20
25,417.26
29,273.33
29,742.41
216,025.89
237,628.48
21,786.31
215,842.17
35,929.00
2,721.89
2,723.29
2,700.32
3,950.41
4,191.00
4,326.19
4,055.81
3,244.65
3,695.83
3,755.05
27,218.94
29,940.83
0.00
29,940.83
5,322.81
3,895.06
4,274.77
4,278.95
4,136.87
3,309.50
3,639.71
3,698.03
27,232.89
29,956.18
2,721.89
27,234.29
4,841.65
3,920.24
4,167.95
4,319.27
4,041.65
3,177.16
3,659.17
3,717.80
27,003.24
29,703.56
2,723.29
26,980.27
4,796.49
EGGS REQUIREMENTS (dozens)

Ending Inventory
Production:
Vanilla
Cheese
Chocolate
Oreo
Coffee
Strawberry
Caramel
Total Needs
Purchases in units
Purchases in Peso
EVAPORATED MILK REQUIREMENTS (ml)

Ending Inventory
Production:
Vanilla
Cheese
Chocolate
Oreo
Coffee
Strawberry
Caramel
Total Needs
Purchases in units
Purcahses in Peso
BUTTER REQUIREMENTS (grams)

Ending Inventory
Production:
Vanilla
Cheese
Chocolate
Oreo
Coffee
Strawberry
Caramel
Total Needs
Purchases in units
Purchases in Peso

YEAR
VANILLA REQUIREMENTS (gallons)

Ending Inventory
Production:
Vanilla
Total Needs
Purchases in units
Purchases in Peso
3.04
3.00
3.02
30.44
30.44
33.49
0.00
33.49
1,674.28
30.01
30.01
33.02
3.04
29.97
1,498.61
30.21
30.21
33.23
3.00
30.23
1,511.42
10,917.51
11,135.73
10,857.47
109,175.11
109,175.11
120,092.63
0.00
120,092.63
24,085.24
111,357.28
111,357.28
122,493.01
10,917.51
111,575.50
22,377.09
108,574.69
108,574.69
119,432.15
11,135.73
108,296.43
21,719.45
10,917.51
10,798.28
10,900.05
109,175.11
109,175.11
120,092.63
0.00
120,092.63
35,360.61
107,982.82
107,982.82
118,781.10
10,917.51
107,863.59
31,759.83
109,000.47
109,000.47
119,900.51
10,798.28
109,102.23
32,124.55
12,615.79
12,867.95
12,571.75
126,157.91
126,157.91
138,773.70
0.00
138,773.70
37,362.15
128,679.52
128,679.52
141,547.48
12,615.79
128,931.68
34,712.38
125,717.54
125,717.54
138,289.30
12,867.95
125,421.35
33,767.29
2,426.11
2,474.61
2,375.65
24,261.14
24,261.14
26,687.25
0.00
26,687.25
14,744.71
24,746.06
24,746.06
27,220.67
2,426.11
24,794.55
13,698.99
23,756.51
23,756.51
26,132.16
2,474.61
23,657.56
13,070.80
5,393.77
5,311.87
5,340.27
53,937.71
53,937.71
59,331.48
0.00
59,331.48
7,910.86
53,118.70
53,118.70
58,430.57
5,393.77
53,036.80
7,071.57
53,402.66
53,402.66
58,742.93
5,311.87
53,431.06
7,124.14
CHEESE REQUIREMENTS (grams)

Ending Inventory
Production:
Cheese
Total Needs
Raw Material Invemtory, beg
Purchases in units
Purchases in Peso
CHOCOLATE REQUIREMENTS (grams)

Ending Inventory
Production:
Chocolate
Total Needs
Purchases in units
Purchases in Peso
OREO REQUIREMENTS (grams)

Ending Inventory
Production:
Oreo
Total Needs
Purchases in units
Purchases in Peso
COFFEE REQUIREMENTS (grams)

Ending Inventory
Production:
Coffee
Total Needs
Purchases in units
Purchases in Peso
STRAWBERRY JAM REQUIREMENTS (grams)

Ending Inventory
Production:
Strawberry Jam
Total Needs
Purchases in units
Purchases in Peso

YEAR
SUGAR REQUIREMENTS (grams)

Ending Inventory
Production:
Sugar
Total Needs
Purchases in units
Purchases in Peso
Total Purchases per year
24.36
23.99
24.11
243.56
243.56
267.92
0.00
267.92
11,252.68
239.87
239.87
263.85
24.36
239.50
10,058.84
241.15
241.15
265.26
23.99
241.28
10,133.62
245,722.12
224,264.13
225,129.85
KARURU KEIKU
Statement of Financial Position Years As of December 31
YEAR
106,651.19
167,533.16
240,343.77
22,338.37
7,686.36
1,522.15
332.25
138,530.33
22,418.41
7,851.96
1,522.15
332.25
199,657.93
22,181.42
7,877.77
1,522.15
332.25
272,257.35
PPE - Japanese Cake Molder

Less: Accumulated Depreciation
PPE - Cart
PPE - Electric Fan
Furnitures and Fixtures - Monoblock Chair
Total Fixed Assets
9,500.00
(1,900.00)
6,000.00
(1,000.00)
350.00
(87.50)
300.00
(60.00)
13,102.50
9,500.00
(3,800.00)
6,000.00
(2,000.00)
350.00
(175.00)
300.00
(120.00)
10,055.00
9,500.00
(5,700.00)
6,000.00
(3,000.00)
350.00
(262.50)
300.00
(180.00)
7,007.50
TOTAL ASSETS
151,632.83
209,712.93
279,264.85
0.00
0.00
0.00
0.00
0.00
0.00
37,908.21
37,908.21
37,908.21
37,908.21
151,632.83
52,428.23
52,428.23
52,428.23
52,428.23
209,712.93
69,816.21
69,816.21
69,816.21
69,816.21
279,264.85
151,632.83
0.00
209,712.93
0.00
279,264.85
0.00
ASSETS
Current Assets:
Cash
Inventories:
Raw Materials
Finished Goods
Factory Supplies
Office Supplies
Total Current Assets
Fixed Assets:
LIABILITIES & EQUITY

Current Liabilities:
Income Tax Payable
Total Liabilities
PARNER'S EQUITY
Dimagiba, Capital (25%)
Escasinas Capital (25%)
Palomar, Capital (25%)
Taupa, Capital (25%)
Total Partner's Equity
TOTAL LIABILITIES AND EQUITY
COST OF GOOD SOLD STATEMENT

YEAR
Direct Materials
Materials Inventory, Beginning
Add: Purchases
Materials Available For Use
Less: Materials Inventory, Ending
Direct Materials Consumed
Factory Overhead:
Supplies Expense - Indirect Materials
Depreciation Expense
Utilities and Rent Expense
Total Manufacturing Cost
Add: Finished Goods Inventory, Beginning
Cost of Goods Available For Sale
Less: Finished Goods Inventory, Ending
Cost of Goods Sold
Cost per Unit
0
245,722.12
245,722.12
22,338.37
223,383.74
22,338.37
224,264.13
246,602.51
22,418.41
224,184.10
22,418.41
225,129.85
247,548.26
22,181.42
225,366.84
290.00
2,988
157,500
384,161
0
384,161.24
7,686.36
376,474.88
290.00
2,988
157,500
384,962
7,686.36
392,647.96
7,851.96
384,796.00
290.00
2,988
157,500
386,144
7,851.96
393,996.30
7,877.77
386,118.53
KARURU KEIKU SHOP

Statement of Financial Performance
YEAR
Sales
Sales Return and Allowances
Net Sales
Less: Cost of Goods Sold
Gross Profit
Less: Supplies Expense
Depreciation Expenses
Income from Operation
Net Income Before Tax
Less: Income Tax
Net Income After Tax
480,000.00
(24,000.00)
456,000.00
376,474.88
79,525.12
30.00
499,200.00
(24,960.00)
474,240.00
384,796.00
89,444.00
30.00
519,170.00
(25,958.50)
493,211.50
386,118.53
107,092.97
30.00
60.00
60.00
60.00
79,435.12
79,435.12
27,802.29
51,632.83
89,354.00
89,354.00
31,273.90
58,080.10
107,002.97
107,002.97
37,451.04
69,551.93
12,908.21
12,908.21
12,908.21
12,908.21
51,632.83
14,520.02
14,520.02
14,520.02
14,520.02
58,080.10
17,387.98
17,387.98
17,387.98
17,387.98
69,551.93
Share in profit
Dimagiba
Escasinas
Palomar
Taupa
TOTAL
CASHFLOW STATEMENT
YEAR
Cash Inflows:
Investment
Collections from Sales
Total Cash Inflows
Cash Outflows:
Equipment
Supplies
Purchases Payments
Manufacturing Overhead
Rent and Utilities Expense
Income Tax Payments
Total Cash Outflows
Cash inflows minus outflows

Plus: Beginning Cash
Ending Cash
0.00
1.00
2.00
3.00
100,000.00
0.00
100,000.00
456,000.00
456,000.00
474,240.00
474,240.00
493,211.50
493,211.50
0.00
16,150.00
362.25
245,722.12
1,812.15
157,500
27,802.29
449,348.81
30.00
224,264.13
290.00
157,500
31,273.90
413,358.03
30.00
225,129.85
290.00
157,500
37,451.04
420,400.89
100,000.00
0.00
100,000.00
6,651.19
100,000.00
106,651.19
60,881.97
106,651.19
167,533.16
72,810.61
167,533.16
240,343.77
ENDING INVENTORY SCHEDULE
YEAR
Materials Ending Inventory
Flour
Eggs
Evaporated Milk
Butter
Vanilla
Cheese
Chocolate
Oreo
Coffee
Strawberry Jam
Sugar
Total Materials Inventory
Finished Goods Ending Invento
5,443.79
1,108.92
3,266.27
483.89
152.21
2,189.57
3,214.60
3,396.56
1,340.43
719.17
1,022.97
22,338.37
5,446.58
1,109.49
3,267.95
484.14
150.07
2,233.33
3,179.49
3,464.45
1,367.22
708.25
1,007.44
22,418.41
5,400.70
1,100.13
3,240.39
480.06
151.04
2,177.53
3,209.46
3,384.70
1,312.55
712.04
1,012.82
22,181.42
7,686.36
7,851.96
7,877.77
Factory Overhead Schedule

Variable Overhead Expenses
Paper Bags
Tissue, 100 pcs per pack
INDIRECT MATERIALS
1
140.00
150.00
2
140.00
150.00
3
140.00
150.00
290.00
290.00
290.00
290.00
Fixed Overhead Expenses

Bowls
Clear Plastic Jars
Measuring Cup
Wooden Spoon
Tongs
Spoons
Knife
Scissors
Apron
Broom and Dustpan
Mop
Total
Supplies Expense
Supplies
120.00
150.00
300.00
110.00
135.00
125.00
70.00
70.40
196.50
150.00
95.25
1,812.15
290.00
1,522.15
KARURU KEIKU
FINANCIAL STATEMENT ANALYSIS
Year
Liquidity
Inventory Turnover
Age of Inventory
Ratio of Current Assets to Total Asset
Profitability
Gross Margin Ratio
Return on Sales
Return on Asset
Return on Current Assets
Over-all Efficiency
Asset Turnover
24.49
10
91%
24.50
10
95%
24.51
10
97%
17%
11%
17%
19%
18%
12%
14%
15%
21%
13%
12%
13%
150%
113%
88%

Project Feasibility - Financial

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PROJECTIONS SALES PER DAY

SALES PROJECTION BY FLAVOR

ESTIMATED UNITS TO BE PRODUCED PER DAY BASED ON FLAVORS

PROJECTED SALES AND PRODUCTION

Projected Sales in Units

Finished Goods Inventory, end

Total Goods Accounted For

Less: Finished Goods Inventory, Beginning

Production (in units)

COST OF PPE, FURNITURES AND FIXTURES AND MATERIALS

Price (in Peso)

Japanese Cake Molder

COST OF FURNITURES AND FIXTURES

Price (in Peso)

COST OF INDIRECT MATERIALS

Price (in Peso)

Tissue, 100 pcs per pack

Clear Plastic Jars

Broom and Dustpan

COST OF PPE, FURNITURES AND FIXTURES AND MATERIALS

Quantity per year Price (in Peso)

Total Cost (in Peso)

Total Raw Materials

Total Cost of RM per day

Quantity per day

Cost per Qty

Cost per Qty./unit

COST OF PPE, FURNITURES AND FIXTURES AND MATERIALS

Total (in Peso)

Total Cost per day

RM per unit of flavor

Total (in Peso)

Total Cost per day

RM per unit of flavor

Total (in Peso)

Total Cost per day

RM per unit of flavor

Total (in Peso)

Total Cost per day

COST OF STRAWBERRY JAM

COST OF SUGAR JAM

Total (in Peso)

COST OF RAW MATERIALS SCHEDULE

Total RM per day

Qty RM per unit

COST OF CHEESE (30 cakes per day)

Total RM per day

Qty RM per unit

COST OF CHOCOLATES (32 cakes per day)

Total RM per day

Qty RM per unit

COST OF OREO (31 cakes per day)

Total RM per day

Qty RM per unit

COST OF RAW MATERIALS SCHEDULE

COST OF COFFEE (24 cakes per day)

Total RM per day

Qty RM per unit

COST OF STRAWBERRY (28 cakes per day)

Total RM per day

Qty RM per unit

COST OF CARAMEL (28 cakes per day)

Total RM per day