You are on page 1of 35

Câ-can Spa, Wellness and Organic Garden

PROJECT COST

Note
Cash 1 122,835.16
Supplies 2 93,472.00
Organizational Cost 3 97,224.00
Property, Plant and Equipment 4 382,522.20
Total 696,053.36
Câ-can Spa, Wellness and Organic Garden
INCOME STATEMENT

5 Years Projection
Note 2018 2019 2020
Service Revenue 5 3,530,200.00 3,794,965.00 4,079,587.38
Cost of Service 6 1,950,520.00 2,035,789.00 2,127,453.18
Gross Profit 1,579,680.00 1,759,176.00 1,952,134.20
Selling 7 25,000.00 10,000.00 10,000.00
Administrative 8 1,254,432.60 1,188,293.98 1,194,592.35
Depreciation 9 39,095.29 39,095.29 39,095.29
EBIT 261,152.11 521,786.73 708,446.56
Financing Cost 35,340.00 28,272.00 21,204.00
EBT 225,812.11 493,514.73 687,242.56
Tax 67,743.63 148,054.42 206,172.77
Net Income (Loss) 158,068.48 345,460.31 481,069.79
Projection Financing Cost
2021 2022 Loan Payment Rate
4,385,556.43 4,714,473.16 200,000.00 40,000.00 0.1767
2,225,992.16 2,331,921.58 160,000.00 40,000.00 0.1767
2,159,564.27 2,382,551.58 120,000.00 40,000.00 0.1767
10,000.00 10,000.00 80,000.00 40,000.00 0.1767
1,201,111.16 1,207,858.13 40,000.00 40,000.00 0.1767
39,095.29 39,095.29
909,357.82 1,125,598.17 Growth Rate 7.50%
14,136.00 7,068.00 Inflation Rate 3.50%
895,221.82 1,118,530.17 Tax Rate 30%
268,566.54 335,559.05 Loan Interest (BDO) 17.67%
626,655.27 782,971.12
Interest
35,340.00
28,272.00
21,204.00
14,136.00
7,068.00
Câ-can Spa, Wellness and Organic Garden
STATEMENT OF FINANCIAL POSITION

Note Pre-Operating 2018


ASSETS
Current Assets
Cash 1 122,835.16 277,222.93
Supplies 2 93,472.00 93,472.00
Organizational Cost 3 97,224.00 -
Total Current Assets 313,531.16 370,694.93
Non-Current Assets
Property, Plant and Equipment 4 343,426.91 343,426.91
Total Non-Current Assets 382,522.20 343,426.91
Total Assets 696,053.36 714,121.84

LIABILITIES
Current Liabilities 10 40,000.00
Non-Current Liabilities 11 200,000.00 120,000.00
Total Liabilities 200,000.00 160,000.00
EQUITY
Langcoy, Capital 99,210.67 110,824.37
Londres, Capital 99,210.67 110,824.37
Mendoza, Capital 99,210.67 110,824.37
Nicolas, Capital 99,210.67 110,824.37
Talavera, Capital 99,210.67 110,824.37
Total Equity 496,053.36 554,121.84
Total 696,053.36 714,121.84
2019 2020 2021 2022

371,778.53 451,943.61 577,694.17 759,760.58


93,472.00 93,472.00 93,472.00 93,472.00
- - - -
465,250.53 545,415.61 671,166.17 853,232.58

304,331.62 265,236.33 226,141.04 187,045.75


304,331.62 265,236.33 226,141.04 187,045.75
769,582.15 810,651.94 897,307.21 1,040,278.33

40,000.00 40,000.00 40,000.00 -


80,000.00 40,000.00 - -
120,000.00 80,000.00 40,000.00 -

129,916.43 146,130.39 171,461.44 208,055.67


129,916.43 146,130.39 171,461.44 208,055.67
129,916.43 146,130.39 171,461.44 208,055.67
129,916.43 146,130.39 171,461.44 208,055.67
129,916.43 146,130.39 171,461.44 208,055.67
649,582.15 730,651.94 857,307.21 1,040,278.33
769,582.15 810,651.94 897,307.21 1,040,278.33
Câ-can Spa, Wellness and Organic Garden
STATEMENT OF CHANGES IN EQUITY

For the Year Ended December 31, 2018


Partner Beginning Balance Share in Net Income (Loss)
Langcoy, Capital 99,210.67 31,613.70
Londres, Capital 99,210.67 31,613.70
Mendoza, Capital 99,210.67 31,613.70
Nicolas, Capital 99,210.67 31,613.70
Talavera, Capital 99,210.67 31,613.70

For the Year Ended December 31, 2019


Partner Beginning Balance Share in Net Income (Loss)
Langcoy, Capital 110,824.37 69,092.06
Londres, Capital 110,824.37 69,092.06
Mendoza, Capital 110,824.37 69,092.06
Nicolas, Capital 110,824.37 69,092.06
Talavera, Capital 110,824.37 69,092.06

For the Year Ended December 31, 2020


Partner Beginning Balance Share in Net Income (Loss)
Langcoy, Capital 129,916.43 96,213.96
Londres, Capital 129,916.43 96,213.96
Mendoza, Capital 129,916.43 96,213.96
Nicolas, Capital 129,916.43 96,213.96
Talavera, Capital 129,916.43 96,213.96

For the Year Ended December 31, 2021


Partner Beginning Balance Share in Net Income (Loss)
Langcoy, Capital 146,130.39 125,331.05
Londres, Capital 146,130.39 125,331.05
Mendoza, Capital 146,130.39 125,331.05
Nicolas, Capital 146,130.39 125,331.05
Talavera, Capital 146,130.39 125,331.05

For the Year Ended December 31, 2022


Partner Beginning Balance Share in Net Income (Loss)
Langcoy, Capital 171,461.44 156,594.22
Londres, Capital 171,461.44 156,594.22
Mendoza, Capital 171,461.44 156,594.22
Nicolas, Capital 171,461.44 156,594.22
Talavera, Capital 171,461.44 156,594.22
ed December 31, 2018
Withdrawals Ending Balance
(20,000.00) 110,824.37
(20,000.00) 110,824.37
(20,000.00) 110,824.37
(20,000.00) 110,824.37
(20,000.00) 110,824.37

ed December 31, 2019


Withdrawals Ending Balance
(50,000.00) 129,916.43
(50,000.00) 129,916.43
(50,000.00) 129,916.43
(50,000.00) 129,916.43
(50,000.00) 129,916.43

ed December 31, 2020


Withdrawals Ending Balance
(80,000.00) 146,130.39
(80,000.00) 146,130.39
(80,000.00) 146,130.39
(80,000.00) 146,130.39
(80,000.00) 146,130.39

ed December 31, 2021


Withdrawals Ending Balance
(100,000.00) 171,461.44
(100,000.00) 171,461.44
(100,000.00) 171,461.44
(100,000.00) 171,461.44
(100,000.00) 171,461.44

ed December 31, 2022


Withdrawals Ending Balance
(120,000.00) 208,055.67
(120,000.00) 208,055.67
(120,000.00) 208,055.67
(120,000.00) 208,055.67
(120,000.00) 208,055.67
Câ-can Spa, Wellness and Organic Garden
STATEMENT OF CASH FLOWS

5
Pre-opening Year 1
Cash Flows from Operating Activities:
Net Income 158,068.48
Decpreciation - PPE 39,095.29
Decrease (Increase) in Supplies (93,472.00)
Decrease (Increase) in Organizational Costs (97,224.00) 97,224.00
Net Cash Provided by Operating Activities (190,696.00) 294,387.77

Cash Flows from Investing Activities:


(Increase) in Purchase of PPE (382,522.20) -
Net Cash Used in Investing Activities (382,522.20) -

Cash Flows from Financing Activities:


Owners' Investment 7,196,053.36
Owner's Withdrawal (100,000.00)
Increase (Decrease) in Loans Payable 200,000.00 (40,000.00)
Net Cash Provided by Financing Activities 7,396,053.36 (140,000.00)

Summary:
Net Change in Cash 6,822,835.16 154,387.77
Begin 122,835.16
End 6,822,835.16 277,222.93
5 Years Projection
Year 2 Year 3 Year 4 Year 5

345,460.31 481,069.79 626,655.27 782,971.12


39,095.29 39,095.29 39,095.29 39,095.29
- - - -
- - - -
384,555.60 520,165.08 665,750.56 822,066.41

- - - -
- - - -

(250,000.00) (400,000.00) (500,000.00) (600,000.00)


(40,000.00) (40,000.00) (40,000.00) (40,000.00)
(290,000.00) (440,000.00) (540,000.00) (640,000.00)

94,555.60 80,165.08 125,750.56 182,066.41


277,222.93 371,778.53 451,943.61 577,694.17
371,778.53 451,943.61 577,694.17 759,760.58
Note 1 - Cash Pre-Operating 2018 2019
Petty Cash 2,500.00 2,500.00 2,500.00
Cash on Hand 20,335.16 20,335.16 20,335.16
Cash in Bank 100,000.00 254,387.77 348,943.37
Total 122,835.16 277,222.93 371,778.53

Note 2 - Supplies Pre-Operating 2018 2019


Spa Supplies (See Schedule 1) 27,442.00 27,442.00 27,442.00
Restaurant Supplies (See Schedule 2) 13,733.00 13,733.00 13,733.00
Office Supplies (See Schedule 3) 1,420.00 1,420.00 1,420.00
Other Supplies (See Schedule 4) 50,877.00 50,877.00 50,877.00
Total 93,472.00 93,472.00 93,472.00

Note 3 - Organizational Costs Pre-Operating


Permits and Licenses
Business tax 15,000.00
BIR 0605 Annual Registration Fee 500.00
DTI Business Name Registration Certificate 500.00
SEC Registration 2,000.00
Barangay Clearance 100.00
Sticker for business 60.00
Mayor's permit 2,500.00
Fire safety inspection fee 649.00
Notary for business permit 100.00
SSS Employer's Registration Fee 165.00
PhilHealth Employer's Registration Fee 300.00
Pag-IBIG Employer's Registration Fee 300.00
Sanitary Permit 50.00
Advertising
Print Advertisement 25,000.00
Training 50,000.00
Total 97,224.00

Note 4 - Property, Plant and Equipment Pre-operating 2018 2019


Equipment 260,889.00 260,889.00 260,889.00
Accumulated Depreciation - Equipment - (27,306.13) (54,612.27)
Furniture and Fixtures 121,633.20 121,633.20 121,633.20
Accumulated Depreciation - Furniture and Fixtures - (11,789.16) (23,578.31)
Total 382,522.20 343,426.91 304,331.62

Note 5 - Service Revenue Demand e Service Price 2018


Spa & Wellness (See Schedule 5) 10,000 284.23 2,842,300.00
Organic Garden 10,000 68.79 687,900.00
Total 3,530,200.00

Note 6 - Cost of Service 2018 2019


Salary of Cook (See Schedule 6) 345,600.00 345,600.00
Salary of Assistant Cook 156,000.00 156,000.00
Salary of Waiter 168,000.00 168,000.00
Salary of Farm Worker 84,000.00 84,000.00
Salary of Yoga Instructor 60,000.00 60,000.00
Share of Massage Therapist & Beautician 1,136,920.00 1,222,189.00
Total 1,950,520.00 2,035,789.00

Note 7- Selling Expenses 2018 2019 2020


Advertising Expense 25,000.00 10,000.00 10,000.00
Total 25,000.00 10,000.00 10,000.00

Note 8 - Administrative Expenses 2018 2019 2020


Salaries Expense (See Schedule 6) 618,000.00 618,000.00 618,000.00
Office Supplies Expense 1,420.00 1,420.00 1,420.00
SSS Contribution 105,873.60 105,873.60 105,873.60
PhilHealth Contribution 28,347.00 28,347.00 28,347.00
Pag-IBIG Contribution 14,700.00 14,700.00 14,700.00
Permits and Licenses 22,224.00 - -
Training 50,000.00 - -
Rent 240,000.00 240,000.00 240,000.00
Water 29,868.00 30,913.38 31,995.35
Electricity 114,000.00 117,990.00 122,119.65
Internet 30,000.00 31,050.00 32,136.75
Total 1,254,432.60 1,188,293.98 1,194,592.35

Note 9 - Depreciation No. of Units Useful Life Cost


Equipment
Computer 1 10 23,000.00
Air-conditioner 2 10 29,890.00
Fire Alarm 1 10 1,643.00
Fire Extinguisher 1 7.5 3,000.00
Electronic Signage 1 10 12,000.00
Desk Call Ringer 1 5 261.00
CCTV-Camera 3 7.5 5,999.00
Generator 1 10 10,500.00
Speaker 2 7.5 4,898.00
Water Dispenser 2 10 2,150.00
Air Purifier 3 5 549.00
Cart 3 10 2,129.00
Foot Spa Machine 3 10 1,495.00
Television 1 10 8,499.00
Rotary Grill 1 10 398.00
Refrigerator 1 10 78,198.00
Gas Range 1 10 18,998.00
Furniture and Fixtures
Wall Cabinet 2 10 4,274.00
Working Table Underpipe 1 10 44,265.00
Massage Bed 4 10 2,500.00
Spa Chair 5 10 5,899.00
Vault 1 10 2,149.00
Clock 2 5 389.00
Sofa 3 12 7,600.00
Stool Chairs 2 12.5 1,799.10
Total 329,420.10

Note 10 - Current Liabilites Pre-Operating 2018 2019


Loan Payable - 40,000.00 40,000.00
Total - 40,000.00 40,000.00

Note 15 - Non-Current Liabilities Pre-Operating 2018 2019


Loan Payable 200,000.00 120,000.00 80,000.00
Total 200,000.00 120,000.00 80,000.00
2020 2021 2022
2,500.00 2,500.00 2,500.00
20,335.16 20,335.16 20,335.16
429,108.45 554,859.01 736,925.42
451,943.61 577,694.17 759,760.58

2020 2021 2022


27,442.00 27,442.00 27,442.00
13,733.00 13,733.00 13,733.00
1,420.00 1,420.00 1,420.00
50,877.00 50,877.00 50,877.00
93,472.00 93,472.00 93,472.00

2020 2021 2022


260,889.00 260,889.00 260,889.00
(81,918.40) (109,224.53) (136,530.67)
121,633.20 121,633.20 121,633.20
(35,367.47) (47,156.62) (58,945.78)
265,236.33 226,141.04 187,045.75

2019 2020 2021 2022


3,055,472.50 3,284,632.94 3,530,980.41 3,795,803.94
739,492.50 794,954.44 854,576.02 918,669.22
3,794,965.00 4,079,587.38 4,385,556.43 4,714,473.16

2020 2021 2022


345,600.00 345,600.00 345,600.00
156,000.00 156,000.00 156,000.00
168,000.00 168,000.00 168,000.00
84,000.00 84,000.00 84,000.00
60,000.00 60,000.00 60,000.00
1,313,853.18 1,412,392.16 1,518,321.58
2,127,453.18 2,225,992.16 2,331,921.58

2021 2022
10,000.00 10,000.00
10,000.00 10,000.00

2021 2022
618,000.00 618,000.00
1,420.00 1,420.00
105,873.60 105,873.60
28,347.00 28,347.00
14,700.00 14,700.00
- -
- -
240,000.00 240,000.00
33,115.19 34,274.22
126,393.84 130,817.62
33,261.54 34,425.69
1,201,111.16 1,207,858.13

Total Cost 2018 2019 2020

23,000.00 2,300.00 2,300.00 2,300.00


59,780.00 5,978.00 5,978.00 5,978.00
1,643.00 164.30 164.30 164.30
3,000.00 400.00 400.00 400.00
12,000.00 1,200.00 1,200.00 1,200.00
261.00 52.20 52.20 52.20
17,997.00 2,399.60 2,399.60 2,399.60
10,500.00 1,050.00 1,050.00 1,050.00
9,796.00 1,306.13 1,306.13 1,306.13
4,300.00 430.00 430.00 430.00
1,647.00 329.40 329.40 329.40
6,387.00 638.70 638.70 638.70
4,485.00 448.50 448.50 448.50
8,499.00 849.90 849.90 849.90
398.00 39.80 39.80 39.80
78,198.00 7,819.80 7,819.80 7,819.80
18,998.00 1,899.80 1,899.80 1,899.80

8,548.00 854.80 854.80 854.80


44,265.00 4,426.50 4,426.50 4,426.50
10,000.00 1,000.00 1,000.00 1,000.00
29,495.00 2,949.50 2,949.50 2,949.50
2,149.00 214.90 214.90 214.90
778.00 155.60 155.60 155.60
22,800.00 1,900.00 1,900.00 1,900.00
3,598.20 287.86 287.86 287.86
382,522.20 39,095.29 39,095.29 39,095.29

2020 2021 2022


40,000.00 40,000.00 -
40,000.00 40,000.00 -

2020 2021 2022


40,000.00 - -
40,000.00 - -
2021 2022

2,300.00 2,300.00
5,978.00 5,978.00
164.30 164.30
400.00 400.00
1,200.00 1,200.00
52.20 52.20
2,399.60 2,399.60
1,050.00 1,050.00
1,306.13 1,306.13
430.00 430.00
329.40 329.40
638.70 638.70
448.50 448.50
849.90 849.90
39.80 39.80
7,819.80 7,819.80
1,899.80 1,899.80

854.80 854.80
4,426.50 4,426.50
1,000.00 1,000.00
2,949.50 2,949.50
214.90 214.90
155.60 155.60
1,900.00 1,900.00
287.86 287.86
39,095.29 39,095.29
Schedule 1 - Spa Supplies
Spa Supplies Quantity Unit Cost
Towel 50 Piece 220
Pillow 6 Piece 120
Curtain 10 Piece 385
Rag 8 Piece 150
Blower 3 Piece 1,489
Hair Iron 3 Piece 1,290
Scissors 5 Piece 299
Nipper 5 Piece 150
Pusher 5 Piece 5
Nail Cutter 10 Piece 5
Nail Brush 5 Piece 3
Total 110

Schedule 2 - Restaurant Supplies


Restaurant Supplies Quantity Unit Cost
Pot and Pan 1 Set 749
Bowl Strainer Basket 4 Piece 278
Ladle 3 Set 399
Chopping Board 4 Piece 279
Peeler 4 Piece 140
Apron & Hairnet 4 Piece 225
Knife 2 Set 299.5
Blender 2 Unit 1,500
Plate 3 Dozen 420
Bowl 3 Dozen 360
Glass 3 Dozen 480
Spoon & Fork 3 Dozen 240
Total 36

Schedule 3 - Office Supplies


Office Supplies Quantity Unit Cost
Ballpen 10 Piece 12
Short Bond Paper 1 Ream 160
Long Bond Paper 1 Ream 180
Short Folder 15 Piece 4
Long Folder 15 Piece 5
Short Brown Envelope 15 Piece 2
Long Brown Envelope 15 Piece 4
Calculator 2 Piece 260
Stapler 2 Piece 55
Staple Wire 3 Box 25
Paper Clip 3 Box 10
Total 82

Schedule 4 - Other Supplies


Other Supplies Quantity Unit Cost
Paper Towel 36 Pack 46.75
Body Lotion 30 Bottle 469
Body Oil 30 Bottle 387
Scented Candles 50 Piece 184
Nail Polish 6 Set 299
Shampoo 10 Bottle 248
Foot Spa Materials 10 Set 179
Facial Mask Materials 10 Set 300
Facial Care Suction Black Mask 15 Piece 350
Total 197

Schedule 5 - Demand
Service Average Demand per Day Days of Operation Total Demand
Spa & Wellness 27.40 365 10,000
Organic Garden 27.40 366 10,027
Total 54.79 20,027

Schedule 6 - Payroll

Type Code Gross Pay Withholding Tax


Employee
Manager M00001 216,000.00 -
Bookkeeper B00001 180,000.00 -
R00001 96,000.00 -
Receptionist
R00002 96,000.00 -
C00001 15,000.00 -
Cashier
C00002 15,000.00 -
CK0001 172,800.00 -
Cook
CK0002 172,800.00 -
W00001 84,000.00 -
Waiter
W00002 84,000.00 -
Farm Worker FW0001 84,000.00 -
AC0001 78,000.00 -
Assistant Cook
AC0002 78,000.00 -
YI0001 30,000.00 -
Yoga Instructor
YI0002 30,000.00 -
Total 1,431,600.00 -
Total Cost
11,000.00
720.00
3,850.00
1,200.00
4,467.00
3,870.00
1,495.00
750.00
25.00
50.00
15.00
27,442.00

Total Cost
749.00
1,112.00
1,197.00
1,116.00
560.00
900.00
599.00
3,000.00
1,260.00
1,080.00
1,440.00
720.00
13,733.00

Total Cost
120.00
160.00
180.00
60.00
75.00
30.00
60.00
520.00
110.00
75.00
30.00
1,420.00

Total Cost
1,683.00
14,070.00
11,610.00
9,200.00
1,794.00
2,480.00
1,790.00
3,000.00
5,250.00
50,877.00

DEDUCTIONS
SSS PhilHealth Pag-IBIG Total
Employer Employee Employer Employee Employer Employee Employer
14,504.40 6,975.60 2,970.00 2,970.00 1,200.00 1,200.00 18,674.40
13,620.00 6,540.00 2,475.00 2,475.00 1,200.00 1,200.00 17,295.00
7,191.60 3,488.40 1,650.00 1,650.00 1,200.00 1,200.00 10,041.60
7,191.60 3,488.40 1,650.00 1,650.00 1,200.00 1,200.00 10,041.60
1,446.00 654.00 1,650.00 1,650.00 150.00 150.00 3,246.00
1,446.00 654.00 1,650.00 1,650.00 150.00 150.00 3,246.00
12,818.40 6,321.60 2,376.00 2,376.00 1,200.00 1,200.00 16,394.40
12,818.40 6,321.60 2,376.00 2,376.00 1,200.00 1,200.00 16,394.40
6,308.40 3,051.60 1,650.00 1,650.00 1,200.00 1,200.00 9,158.40
6,308.40 3,051.60 1,650.00 1,650.00 1,200.00 1,200.00 9,158.40
6,308.40 3,051.60 1,650.00 1,650.00 1,200.00 1,200.00 9,158.40
5,745.60 2,834.40 1,650.00 1,650.00 1,200.00 1,200.00 8,595.60
5,745.60 2,834.40 1,650.00 1,650.00 1,200.00 1,200.00 8,595.60
2,210.40 1,089.60 1,650.00 1,650.00 600.00 600.00 4,460.40
2,210.40 1,089.60 1,650.00 1,650.00 600.00 600.00 4,460.40
105,873.60 51,446.40 28,347.00 28,347.00 14,700.00 14,700.00 148,920.60
Total Net Pay
Employee
11,145.60 204,854.40
10,215.00 169,785.00
6,338.40 89,661.60
6,338.40 89,661.60
2,454.00 12,546.00
2,454.00 12,546.00
9,897.60 162,902.40
9,897.60 162,902.40
5,901.60 78,098.40
5,901.60 78,098.40
5,901.60 78,098.40
5,684.40 72,315.60
5,684.40 72,315.60
3,339.60 26,660.40
3,339.60 26,660.40
94,493.40 1,337,106.60
Câ-can Spa, Wellness and Organic Garden
RATIO ANALYSES

PROFITABILITY RATIOS

2018 2019 2020 2021


EBIT 261,152.11 521,786.73 708,446.56 909,357.82
Sales 3,530,200.00 3,794,965.00 4,079,587.38 4,385,556.43
Operating Margin 0.07 0.14 0.17 0.21

2018 2019 2020 2021


Net Income 158,068.48 345,460.31 481,069.79 626,655.27
Sales 3,530,200.00 3,794,965.00 4,079,587.38 4,385,556.43
Profit Margin 0.04 0.09 0.12 0.14

2018 2019 2020 2021


Net Income 158,068.48 345,460.31 481,069.79 626,655.27
Total Assets 714,121.84 769,582.15 810,651.94 897,307.21
Return on Assets 0.22 0.45 0.59 0.70

2018 2019 2020 2021


EBIT 261,152.11 521,786.73 708,446.56 909,357.82
Total Assets 714,121.84 769,582.15 810,651.94 897,307.21
Basic Earning Power 0.37 0.68 0.87 1.01

2018 2019 2020 2021


Net Income 158,068.48 345,460.31 481,069.79 626,655.27
Equity 554,121.84 649,582.15 730,651.94 857,307.21
Return on Equity 0.29 0.53 0.66 0.73
LIQUIDITY RATIOS

2022 2018 2019


1,125,598.17 Current Assets 370,694.93 465,250.53
4,714,473.16 Current Liabilities 40,000.00 40,000.00
0.24 Current Ratio 9.27 11.63

2022 2018 2019


782,971.12 Current Assets 370,694.93 465,250.53
4,714,473.16 Inventory - -
0.17 Current Liabilities 40,000.00 40,000.00
Quick Ratio 9.27 11.63

2022
782,971.12
1,040,278.33 ASSET MANAGEMENT RATIOS
0.75
2018 2019
Sales 3,530,200.00 3,794,965.00
2022 Net Fixed Assets 343,426.91 304,331.62
1,125,598.17 Fixed Assets Turnover Ratio 10.28 12.47
1,040,278.33
1.08
2018 2019
Sales 3,530,200.00 3,794,965.00
2022 Total Assets 714,121.84 769,582.15
782,971.12 Total Assets Turnover Ratio 4.94 4.93
1,040,278.33
0.75
DEBT MANAGEMENT RATIOS

2020 2021 2022


545,415.61 671,166.17 853,232.58 Total Debt
40,000.00 40,000.00 - Total Assets
13.64 16.78 - Debt Ratio

2020 2021 2022


545,415.61 671,166.17 853,232.58 EBIT
- - - Interest Charges
40,000.00 40,000.00 - Times-Interest-Earned
13.64 16.78 -

2020 2021 2022


4,079,587.38 4,385,556.43 4,714,473.16
265,236.33 226,141.04 187,045.75
15.38 19.39 25.20

2020 2021 2022


4,079,587.38 4,385,556.43 4,714,473.16
810,651.94 897,307.21 1,040,278.33
5.03 4.89 4.53
2018 2019 2020 2021 2022
160,000.00 120,000.00 80,000.00 40,000.00 -
714,121.84 769,582.15 810,651.94 897,307.21 1,040,278.33
0.22 0.16 0.10 0.04 -

2018 2019 2020 2021 2022


261,152.11 521,786.73 708,446.56 909,357.82 1,125,598.17
35,340.00 28,272.00 21,204.00 14,136.00 7,068.00
7.39 18.46 33.41 64.33 159.25
Câ-can Spa, Wellness and Organic Garden
BREAKEVEN POINT ANALYSIS

2018
Jobs per year 20,000

Service Revenue 3,530,200.00

Variable Costs:
Water 29,868.00
Electricity 25,000.00
Internet 114,000.00
Advertisement 25,000.00
Share of Beautician & Massage Therapist 1,136,920.00
Total Variable Costs 1,330,788.00
Contribution Margin 2,199,412.00

Fixed Costs:
Salaries 1,149,600.00
Rent 20,000.00
Office Supplies 1,420.00
Organizational Cost 79,224.00
Depreciation 39,095.29
Total Fixed Costs 1,289,339.29
EBIT 261,152.11
Interest Expense 35,340.00
EBT 225,812.11
Taxes incurred 67,743.63
Net Profit After Tax 158,068.48

Service rate per job 176.51


Variable cost per job 66.54

Operating Breakeven Point 11,724


Service Revenue at breakeven 2,069,473.82
Variable Cost at breakeven 780,134.53
Contribution Margin 1,289,339.29
2019 2020 2021 2022
21,500 23,113 24,846 26,709

3,794,965.00 4,079,587.38 4,385,556.43 4,714,473.16

30,913.38 31,995.35 33,115.19 34,274.22


25,875.00 26,780.63 27,717.95 28,688.08
117,990.00 122,119.65 126,393.84 130,817.62
10,000.00 10,000.00 10,000.00 10,000.00
1,222,189.00 1,313,853.18 1,412,392.16 1,518,321.58
1,406,967.38 1,504,748.80 1,609,619.13 1,722,101.49
2,387,997.62 2,574,838.58 2,775,937.29 2,992,371.67

1,149,600.00 1,149,600.00 1,149,600.00 1,149,600.00


20,000.00 20,000.00 20,000.00 20,000.00
1,420.00 1,420.00 1,420.00 1,420.00
- - - -
39,095.29 39,095.29 39,095.29 39,095.29
1,210,115.29 1,210,115.29 1,210,115.29 1,210,115.29
521,786.73 708,446.56 909,357.82 1,125,598.17
28,272.00 21,204.00 14,136.00 7,068.00
493,514.73 687,242.56 895,221.82 1,118,530.17
148,054.42 206,172.77 268,566.54 335,559.05
345,460.31 481,069.79 626,655.27 782,971.12

176.51 176.51 176.51 176.51


65.44 65.11 64.78 64.48

10,895 10,862 10,831 10,801


1,923,094.53 1,917,312.84 1,911,797.11 1,906,533.24
712,979.24 707,197.55 701,681.82 696,417.95
1,210,115.29 1,210,115.29 1,210,115.29 1,210,115.29
Câ-can Spa, Wellness and Organic Garden
INVESTMENT ANALYSES

Weighted Average Cost of Capital


1 2
Cost of Equity (10%) 0.1 0.0775948596 0.0844071227
After Tax Cost of Debt (5.25%) 0.0525 0.0117626987 0.0081862606
WACC 8.94% 9.26%

Net Present Value


0 1 2
Outflow (696,053.36)
Inflow 294,387.77 384,555.60
Net Cash Flow (696,053.36) 294,387.77 384,555.60
PV of Net Cash Flow (696,053.36) 270,239.80 322,138.04
Net Present Value 1,260,844.60

Cash Payback Period


0 1 2
Outflow (696,053.36)
Inflow 294,387.77 384,555.60
Balance (696,053.36) (401,665.59) (17,109.99)
Cash Payback Period 2.03

Discount Payback Period


0 1 2
Outflow (696,053.36)
Inflow 294,387.77 384,555.60
Present Value (696,053.36) 270,239.80 322,138.04
Balance (696,053.36) (425,813.56) (103,675.52)
Discount Payback Period 2.26

Internal Rate of Return


0 1 2
Outflow (696,053.36)
Inflow 294,387.77 384,555.60
Present Value (696,053.36) 189,840.29 159,917.64
IRR 55.07%

Modified Internal Rate of Return


0 1 2
Outflow (696,053.36)
Inflow 294,387.77 384,555.60
Present Value (696,053.36) 189,840.29 159,917.64
Future Value 267,343.84 208,579.72
Terminal Value 861,345.85
MIRR 35%
verage Cost of Capital
3 4 5
0.0901313997 0.0955422179 0.1
0.0051810152 0.0023403356 0
9.53% 9.79% 10.00% 0.095029182

3 4 5

520,165.08 665,750.56 822,066.41


520,165.08 665,750.56 822,066.41
395,846.82 458,234.73 510,438.56

od
3 4 5

520,165.08 665,750.56 822,066.41


503,055.09 1,168,805.65 1,990,872.06

riod
3 4 5 IRR 55.07%
MIRR 35%
520,165.08 665,750.56 822,066.41 Profitability Index 0.10
395,846.82 458,234.73 510,438.56
292,171.30 750,406.03 1,260,844.60

urn
3 4 5

520,165.08 665,750.56 822,066.41


139,491.28 115,129.34 91,674.81

f Return
3 4 5

520,165.08 665,750.56 822,066.41


139,491.28 115,129.34 91,674.81
167,348.98 126,398.50 91,674.81