Town Growth % 2015 2016 2017 2018

Morong 2.44% 58,118 59,536 60,989 62,477

Baras 3.55% 69,300 71,760 74,307 76,945
Tanay 3.30% 117,830 121,718 125,735 129,884
Pililla 2.99% 64,812 66,750 68,746 70,802

Total Population 310,060

2019 2020 2021 2022 2023
64,001 65,563 67,163 68,802 70,481
79,677 82,506 85,435 88,468 91,609
134,170 138,598 143,172 147,897 152,778
72,919 75,099 77,344 79,657 82,039

350,767 361,766 373,114 384,824 396,906

Towns 2019 2020 2021 2022 2023
Morong 57,663 59,071 60,512 61,989 63,502
Baras 70,112 72,602 75,179 77,848 80,612
Tanay 118,309 122,214 126,247 130,414 134,717
Pilila 65,079 67,025 69,029 71,093 73,219
Target Market 311,163 320,912 330,967 341,344 352,050
Multiply: Pecentage of
5% 5% 8% 8% 12%
Projected User (%)

Projected User 15,558 16,046 26,477 27,308 42,246

69,611
Product % Demand 2019
Cocomilk 15% 2,334
Cocoffee 8% 1,245
Coco Juice 40% 6,223
Coconut Yogurt 47% 7,312

Total 15,558

Consumption per capita

Cocomilk 2019
Projected Demand 2,334
Multiply: Per Capita Consumption (ml) 22000
Required ML Per Year 51,348,000
Divide: 250ml per bottle 250
Projected Cocomilk Bottled Consumption (250ml) 205,392

Cocoffee 2019
Projected Demand 1,245
Multiply: Per Capita Consumption (1400g) 1400
Required ML Per Year 1,743,000
Divide: 10.5g per servings 10.5
Projected Cocoffe Bottled Consumption (10.5g) 166,000

Consumption per capita

Coco Juice 2019
Projected Demand 6,223
Multiply: Per Capita Consumption (ml) 1200
Required ML Per Year 7,467,600
Divide: 250ml per bottle 250
Projected Cocomilk Bottled Consumption (250ml) 29,870

Consumption per capita

Coconut Yogurt 2019
Projected Demand 7,312
Multiply: Per Capita Consumption (g) 60
Required ML Per Year 438,720
Divide: 125g per pack 150
Projected Cocomilk Bottled Consumption (125g) 2,925
TOTAL DEMAND 2019 2020
Cocomilk 205,392 211,816
Cocoffee 166,000 171,200
Coco Juice 29,870 30,806
Coconut Yogurt 2,925 3,017

Total 404,187 416,839

1,295 1,336
 2020 2021 2022 2023
2,407 3,972 4,096 6,337
1,284 2,118 2,185 3,380
6,418 10,591 10,923 16,898
7,542 12,444 12,835 19,856

16,046 26,477 27,308 42,246

2020 2021 2022 2023

2,407 3,972 4,096 6,337
22000 22000 22000 22000
52,954,000 87,384,000 90,112,000 139,414,000
250 250 250 250
211,816 349,536 360,448 557,656

2020 2021 2022 2023

1,284 2,118 2,185 3,380
1400 1400 1400 1400
1,797,600 2,965,200 3,059,000 4,732,000
10.5 10.5 10.5 10.5
171,200 282,400 291,333 450,667

2020 2021 2022 2023

6,418 10,591 10,923 16,898
1200 1200 1200 1200
7,701,600 12,709,200 13,107,600 20,277,600
250 250 250 250
30,806 50,837 52,430 81,110

2020 2021 2022 2023

7,542 12,444 12,835 19,856
60 60 60 60
452,520 746,640 770,100 1,191,360
150 150 150 150
3,017 4,978 5,134 7,942
2021 2022 2023
349,536 360,448 557,656
282,400 291,333 450,667
50,837 52,430 81,110
4,978 5,134 7,942

687,751 709,345 1,097,375

2,204 2,274 3,517

Baras
% 2015 2019 2020 2021 2022 2023
Total Population 69,300 79,677 82,506 85,435 88,468 91,609
Target Market 88% 60,981 70,112 72,602 75,179 77,848 80,612

Total Target Market 60,981 70,112 72,602 75,179 77,848 80,612

`
Morong
% 2015 2019 2020 2021 2022 2023
Total Population 58,118 64,001 65,563 67,163 68,802 70,481
Target Market 90% 52,363 57,663 59,071 60,512 61,989 63,502

Total Target Market 52,363 57,663 59,071 60,512 61,989 63,502

Tanay
% 2015 2019 2020 2021 2022 2023
Total Population 117,830 134,170 138,598 143,172 147,897 152,778
Target Market 88% 103,901 118,309 122,214 126,247 130,414 134,717

Total Target Market 103,901 118,309 122,214 126,247 130,414 134,717

`

Pilila
% 2015 2019 2020 2021 2022 2023
Total Population 64,812 72,919 75,099 77,344 79,657 82,039
Target Market 89% 57,844 65,079 67,025 69,029 71,093 73,219

Total Target Market 57,844 65,079 67,025 69,029 71,093 73,219

 target: 5-54 age bracket
Total
1,656,436

376,353

302,737

631,901

345,445
Cocomilk 2019 2020 2021
Projected Sales in Units 205,392 211,816 349,536
Add: Desired Ending Inventory 17,116 17,651 29,128
Total Needed 222,508 229,467 378,664
Less: Beginning Inventory - 17,116 17,651
Units to be produced 222,508 212,351 361,013

Cocoffee 2019 2020 2021

Projected Sales in Units 166,000 171,200 282,400
Add: Desired Ending Inventory 13,833 14,267 23,533
Total Needed 179,833 185,467 305,933
Less: Beginning Inventory - 13,833 14,267
Units to be produced 179,833 171,634 291,666

Coco Juice 2019 2020 2021

Projected Sales in Units 29,870 30,806 50,837
Add: Desired Ending Inventory 2,489 2,567 4,236
Total Needed 32,359 33,373 55,073
Less: Beginning Inventory - 2,489 2,567
Units to be produced 32,359 30,884 52,506

Coconut Yogurt 2019 2020 2021

Projected Sales in Units 2,925 3,017 4,978
Add: Desired Ending Inventory 244 251 415
Total Needed 3,169 3,268 5,393
Less: Beginning Inventory - 244 251
Units to be produced 3,169 3,024 5,142
2022 2023
360,448 557,656
30,037 46,471
390,485 604,127
29,128 30,037
361,357 574,090

2022 2023
291,333 450,667
24,278 37,556
315,611 488,223
23,533 24,278
292,078 463,945

2022 2023
52,430 81,110
4,369 6,759
56,799 87,869
4,236 4,369
52,563 83,500

2022 2023
5,134 7,942
428 662
5,562 8,604
415 428
5,147 8,176
Milk Juice
Price Sukat (G) needed q Price
Shreded Buko Meat 6 1 Coconut W.25 cup (6 6
Honey (ml) 120 1.8 Sugar 26g 51
Organic lucetine emulsifier 950 3.99 Evaporated37ml 120
Water 1cup 25 1.5625 Honey 20ml 120
Bottle 0.5 Water 133 25 per gal
8.8525 Bottle

Coffee Yogurt
Price Sukat 2 servings Price (whole)
Coconut Water 6 0.50 Coconut M 6
Shreded Buko Meat 6 0.50 Coconut W 6
Coffee 560 5.88 Honey 120
Sugar 51 0.43 Probiotics 1.05 950
Honey 120 3 Bottle
Bottle 0.5
10.81
 Costing
0.25 2019 2020 2021 2022 2023
1.326 Direct Materials: Milk
4.44 Buko 1.00 1.00 1.05 1.05 1.10
2.4 Honey 1.80 1.80 1.89 1.89 1.98
0.83125 Sunflowe Lucetine 3.99 3.99 4.19 4.19 4.40
0.5 Water 1.56 1.56 1.64 1.64 1.72
9.74725 Bottle 0.50 0.50 0.53 0.53 0.55
Total Direct Materials 8.85 8.85 9.30 9.30 9.76

Price (whole)
2.0000
0.2500
5.4
0.9975 8.8525 0 Bottle 0 0
0.5
4.57375
 2019 2020 2021 2022 2023
Direct Materials: Coffee
Buko 1.00 1.00 1.05 1.05 1.10
Coffee 5.88 5.88 6.17 6.17 6.48
Sugar 0.43 0.43 0.45 0.45 0.47
Honey 3.00 3.00 3.15 3.15 3.31
Bottle 0.50 0.50 0.53 0.53 0.55
Total Direct Materials 10.81 10.81 11.35 11.35 11.92

10.81 0.00 0.00 0.00 0.00

 2019 2020 2021 2022 2023
Direct Materials: Juice
Buko 0.25 0.250 0.263 0.263 0.276
Sugar 1.326 1.326 1.392 1.392 1.462
Evaporated Milk 4.44 4.440 4.662 4.662 4.895
Honey 2.4 2.400 2.520 2.520 2.646
Water 0.83125 0.831 0.873 0.873 0.916
Bottle 0.5 0.500 0.525 0.525 0.551
Total Direct Materials 9.74725 9.747 10.235 10.235 10.746

9.74725
 2019 2020 2021 2022 2023
Direct Materials: Milk
Buko 1.13 1.13 1.18 1.18 1.24
Honey 2.70 2.70 2.84 2.84 2.98
Probiotics Powder 0.50 0.50 0.52 0.52 0.55
Bottle 0.25 0.25 0.26 0.26 0.28
Total Direct Materials 4.57 4.57 4.80 4.80 5.04
 2019 2020 2021 2022 2023
Cocomilk DL per unit
Direct Materials 8.85 8.85 9.30 9.30 9.76
Direct Labor 0.95 0.92 0.56 0.57 0.37 Cost
Overhead 0.79 0.77 0.47 0.47 0.30 Demand
Unit Cost 10.59 10.54 10.32 10.33 10.43 DL per unit
Mark up 51% 51% 65% 65% 73%
Price (rounded) 16.00 16.00 17.00 17.00 18.00 OH per unit
Cost
2019 2020 2021 2022 2023
Cocoffee Demand
Direct Materials 10.81 10.81 11.35 11.35 11.92 OH per unit
Direct Labor 0.95 0.92 0.56 0.57 0.37
Overhead 0.79 0.77 0.47 0.47 0.30
Unit Cost 12.55 12.50 12.37 12.38 12.59 COST PER UNIT
Mark up 36% 36% 45% 45% 51%
Price (rounded) 17.00 17.00 18.00 18.00 19.00 Cocomilk
Cocoffee
2019 2020 2021 2022 2023
Coco juice Coco Juice
Direct Materials 9.75 9.75 10.23 10.23 10.75 Coconut yogur
Direct Labor 0.95 0.92 0.56 0.57 0.37
Overhead 0.79 0.77 0.47 0.47 0.30
Unit Cost 11.49 11.43 11.26 11.27 11.42 PRICE PER UNIT
Mark up 40% 40% 51% 51% 58% Cocomilk
Price (rounded) 16.00 16.00 17.00 17.00 18.00 Cocoffee
Coco Juice
2019 2020 2021 2022 2023
Coconut yogurt Coconut yogur
Direct Materials 4.57 4.57 4.80 4.80 5.04
Direct Labor 0.95 0.92 0.56 0.57 0.37
Overhead 0.79 0.77 0.47 0.47 0.30
Unit Cost 6.31 6.26 5.83 5.84 5.71
Mark up 43% 43% 71% 71% 93%
Price (rounded) 9.00 9.00 10.00 10.00 11.00
 2019 2020 2021 2022 2023
382,512 382,512 382,512 401,638 401,638
404,187 416,839 687,751 709,345 1,097,375
1 1 1 1 0

320,833 320,833 320,833 333,229 333,229

404,187 416,839 687,751 709,345 1,097,375

1 1 0 0 0

ST PER UNIT

10.59 10.54 10.32 10.33 10.43

12.55 12.50 12.37 12.38 12.59

11.49 11.43 11.26 11.27 11.42

6.31 6.26 5.83 5.84 5.71

CE PER UNIT
16.00 16.00 17.00 17.00 18.00
17.00 17.00 18.00 18.00 19.00
16.00 16.00 17.00 17.00 18.00

9.00 9.00 10.00 10.00 11.00

Cocomilk 2019 2020 2021 2022
Units to be produced 222,508 212,351 361,013 361,357
DM per unit 8.85 8.85 9.30 9.30
COP 1,969,752 1,879,837 3,355,661 3,358,858

Cocoffee 2019 2020 2021 2022

Units to be produced 179,833 171,634 291,666 292,078
DM per unit 10.81 10.81 11.35 11.35
COP 1,943,707 1,855,089 3,310,065 3,314,741

Coco Juice 2019 2020 2021 2022

Units to be produced 32,359 30,884 52,506 52,563
DM per unit 9.75 9.75 10.23 10.23
COP 315,411 301,034 537,379 537,962

Coconut Yogurt 2019 2020 2021 2022

Units to be produced 3,169 3,024 5,142 5,147
DM per unit 4.57 4.57 4.80 4.80
COP 14,494 13,831 24,694 24,718

TOTAL PURCHASES 4,243,364 4,049,791 7,227,799 7,236,279

 2023
574,090
9.76
5,603,050

2023
463,945
11.92
5,528,490

2023
83,500
10.75
897,320

2023
8,176
5.04
41,228

12,070,088
 Position Daily rate Pax Monthly
Manager 460 1 11,960
Production Supervisor 385 1 10,010
Production Worker 307 4 31,876
Sales Staff 307 2 15,938
Security Guard 307 1 7,969
Delivery Man 307 2 15,938
Janitor 307 1 7,969
Total 2,378 101,660

DIRECT LABOR
Position Daily rate Pax Monthly
Production Worker 307 4 31,876

INDIRECT LABOR (OH)

Position Daily rate Pax Monthly
Production Supervisor 385 1 10,010

SALARIES EXP (PERIOD COST)

Position Daily rate Pax Monthly
Manager 460 1 11,960
Sales Staff 307 2 15,938
Security Guard 307 1 7,969
Delivery Man 307 2 15,938
Janitor 307 1 7,969
Total 1,686 7 59,774

2019 2020 2021

Wage Rate per Year
Direct Labor: Worker 95,628 95,628 95,628
Multiply: No. of Worker 6 6 6
Total Direct Labor 573,768 573,768 573,768
Indirect Labor: Supervisor 120,120 120,120 120,120
Other Expenses:
General Manager 143,520 143,520 143,520
Security Guard 95,628 95,628 95,628
Delivery Man 191,256 191,256 191,256
Janitor 95,628 95,628 95,628
Total Other Wages Expenses 717,288 717,288 717,288
Total Salaries and Wages Expenses 1,411,176 1,411,176 1,411,176

Initial Investment

BERJA, VON JOSHUA

Cash PHP 2,000,000
2,000,000

CATAMBAY, ANNE
Cash PHP 1,000,000
Land 1,000,000
2,000,000

Total Investment PHP 4,000,000

 2019 2020 2021 2022 2023
143,520 143,520 143,520 150,696 150,696
120,120 120,120 120,120 126,126 126,126
382,512 382,512 382,512 401,638 401,638
191,256 191,256 191,256 200,819 200,819
95,628 95,628 95,628 100,409 100,409
191,256 191,256 191,256 200,819 200,819
95,628 95,628 95,628 100,409 100,409
1,219,920 1,219,920 1,219,920 1,280,916 1,344,962

2019 2020 2021 2022 2023

382,512 382,512 382,512 401,638 401,638

2019 2020 2021 2022 2023

120,120 120,120 120,120 126,126 126,126

2019 2020 2021 2022 2023

143,520 143,520 143,520 150,696 150,696
191,256 191,256 191,256 200,819 200,819
95,628 95,628 95,628 100,409 100,409
191,256 191,256 191,256 200,819 200,819
95,628 95,628 95,628 100,409 100,409
717,288 717,288 717,288 753,152 753,152

2022 2023

100,409 100,409
6 6
 602,456 602,456
126,126 126,126

150,696 150,696
100,409 100,409
200,819 200,819
100,409 100,409
753,152 753,152
1,481,734 1,481,734
 SSS Contribution
Position 2019 2020 2021 2022
Manager 894 894 894 931
Production Supervisor 747 747 747 784
Production Worker 2,397 2,397 2,397 2,545
Sale Staff 1,199 1,199 1,199 1,272
Security Guard 599 599 599 636
Delivery Man/Porter 1,199 1,199 1,199 1,272
Janitor 599 599 599 636
Monthly SSS Contribution 7,634 7,634 7,634 8,076
Annual SSS Contribution 91,608 91,608 91,608 96,912

PhilHealth
Position 2019 2020 2021 2022
Manager 138 138 138 150
Production Supervisor 125 125 125 125
Production Worker 400 400 400 400
Sale Staff 200 200 200 200
Security Guard 100 100 100 100
Delivery Man/Porter 200 200 200 200
Janitor 100 100 100 100
Monthly PhilHealth Contributi 1,263 1,263 1,263 1,275
Annual PhilHealth Contributio 15,150 15,150 15,150 15,300

PAG-IBIG
Position 2019 2020 2021 2022
Manager 100 100 100 100
Production Supervisor 100 100 100 100
Production Worker 400 400 400 400
Sale Staff 200 200 200 200
Security Guard 100 100 100 100
Delivery Man/Porter 200 200 200 200
Janitor 100 100 100 100
Monthly SSS Contribution 1,200 1,200 1,200 1,200
Annual SSS Contribution 14,400 14,400 14,400 14,400

Total Benefits Contribution 121,158 121,158 121,158 126,612

 Initial Projected Cost
2023 Building 1,000,000
931 Furniture & Fixtures
784 Equipment
2,545 Supplies
1,272 Vehicle
636 Pre-operating Expenses:
1,272 Feasibility Study
636 Legal Requirements
8,076 Advertising Expense
96,912

2023
150
125
400
200
100
200
100
1,275
15,300

2023
100
100
400
200
100
200
100
1,200
14,400

126,612
 2019 2020 2021 2022
Utilities related to Mfg. 127,800.00 127,800.00 127,800.00 134,190.00
Indirect Labor 120,120.00 120,120.00 120,120.00 126,126.00
Depreciation 72,913.00 72,913.00 72,913.00 72,913.00
Total OH 320,833.00 320,833.00 320,833.00 333,229.00

Total Demand 404,187 416,839 687,751 709,345

OH per unit 0.794 0.770 0.466 0.470
 2023
134,190.00
126,126.00
72,913.00
333,229.00

1,097,375
0.304
 Cost of Goods Manufactured
2019 2020
Raw Materials Inventory, Beg. - 106,518
Add: Purchases 4,349,882 4,048,808
Raw Materials Available for Use 4,349,882 4,155,326
Less: Raw Materials Inventory, End. 106,518 105,535
Raw Material Used 4,243,364 4,049,791
Direct Labor 382,512 382,512
Manufacturing Overhead 320,833 320,833
Total Manufacturing Cost 4,946,709 4,753,136
Add: Work in Process, Beg. - 153,394
Total Cost of Work in Process 4,946,709 4,906,530
Less: Work in Process, End. 153,394 157,468
Cost of Goods Manufactured 4,793,315 4,749,062

1.    Raw Materials- End will be 2% of the Raw materials Available for Use
2.    Work in Process- End will be 3% of Total Work in Process

Cost of Goods sold

2019 2020
Cost of Goods Manufactured 4,793,315 4,749,062
Add: Finished Goods Inventory, Beg. 255,657
Total Cost of Goods Available for Sale 4,793,315 5,004,719
Less: Finished Goods Inventory, End. 255,657 262,446
Cost of Goods Sold 4,601,833 4,724,028

1.    Finished Goods Inventory- End will be 5% of the Cost of Goods Available for Sale.
2. Raw materials, Work in Process, and Finished Goods inventory at year-end are 2%, 3%, & 5% of Cost of Goods Sold respectiv
Manufactured
2021 2022 2023
105,535 174,064 176,951
7,296,328 7,239,166 12,174,365
7,401,863 7,413,230 12,351,316
174,064 176,951 281,228
7,227,799 7,236,279 12,070,088 515,569
382,512 401,638 401,638 532,591
320,833 333,229 333,229
7,931,144 7,971,146 12,804,955
157,468 255,748 264,095
8,088,612 8,226,894 13,069,050
255,748 264,095 413,804
7,832,864 7,962,799 12,655,246

ods sold
2021 2022 2023
7,832,864 7,962,799 12,655,246
262,446 426,247 440,158
8,095,310 8,389,046 13,095,404
426,247 440,158 689,673
7,672,439 7,922,844 12,414,107

ailable for Sale.

, 3%, & 5% of Cost of Goods Sold respectively
 2019 2020 2021 2022 2023
Raw Material 106,518.00 105,535.00 174,064.00 176,951.00 281,228.00
Work-in-process 153,394.00 157,468.00 255,748.00 264,095.00 413,804.00
Finishesh Goods 255,657.00 262,446.00 426,247.00 440,158.00 689,673.00
Total Inventory 515,569.00 525,449.00 856,059.00 881,204.00 1,384,705.00
 Schedule of Operating Expenses
2019 2020
Utilities
Telecommunications 14,400 14,400
Electricity 120,000 120,000
Water 36,000 36,000
Total 170,400 170,400
Allocated to Production (75%) 127,800 127,800
Allocated to Administration (25%) 42,600 42,600
Supplies Expense 19,898 20,893
Gasoline Expense 30,000 31,500
Depreciation Expense 103,339 103,339
Advertising Expense 75,000 75,000
Personnel Training and Development Expense 20,000 10,000
Rent Expense 360,000 360,000
Insurance Expense 50,000 50,000
Total 828,637.00 821,132.00

Notes and Assumptions:

1) 75% of the total Utilities is allocated to the production while 25% is allocated to administration
2) Rent expenses increase by 5% affter 3 years
3) Utilities increase by 5% after 3 years
4) Supplies expense is 75% of those acquired in the first year and increases every year by 5%

2019 2020
Supplies, beg - 8,942
Purchases 28,840 28,840
Supplies used 19,898 20,893
Supplies, end 8,942 16,889
nses
2021 2022 2023

14,400 15,120 15,120

120,000 126,000 126,000
36,000 37,800 37,800
170,400 178,920 178,920
127,800 134,190 134,190
42,600 44,730 44,730
21,938 23,035 24,187
33,075 34,729 36,465
103,339 103,339 103,339
50,000 25,000 25,000
5,000 5,000 5,000
360,000 378,000 378,000
50,000 50,000 50,000
793,752.00 798,023.00 800,911.00

ed to administration

every year by 5%

2021 2022 2023

16,889 23,791 29,596
28,840 28,840 28,840
21,938 23,035 24,187
23,791 29,596 34,249
 VAT Payable
Year 1 Year 2 Year 3 Year 4
Sales 6,612,517 6,819,505 11,939,321 12,314,260
Multiply by 12% 12% 12% 12%
Output VAT 793,502 818,341 1,432,719 1,477,711

Purchases 4,243,364 4,049,791 7,227,799 7,236,279

Percentage 112% 112% 112% 112%
Purchases, net of VAT 3,788,718 3,615,885 6,453,392 6,460,963
Multiply by 12% 12% 12% 12%
Input VAT 454,646 433,906 774,407 775,316
VAT Payable 338,856 384,434 658,311 702,396
Divided by (months) 12 12 12 12
Monthly VAT 28,238.00 32,036.00 54,859.00 58,533.00
 Year 5
20,147,823
12%
2,417,739

12,070,088
112%
10,776,864
12%
1,293,224
1,124,515
12
93,710.00
 2019 2020 2021 2022
LIQUIDITY RATIO
Current Assets 2,553,880 3,586,203 6,829,726 8,887,598
Current Liabilities 1,360,286 2,003,666 3,754,935 4,867,002
Current Ratio 1.8775 1.7898 1.8189 1.8261

Profitability Ratio
Net Income After Tax 137,757 212,691 1,716,002 1,769,553
Sales 6,612,517 6,819,505 11,939,321 12,314,260
Profitability Margin on Sale 0.0208 0.0312 0.1437 0.1437

Net Income After Tax 137,757 212,691 1,716,002 1,769,553

Owner's Equity 4,137,757 4,350,448 5,666,450 6,436,003
Return on Equity 0.0333 0.0489 0.3028 0.2749

Sales 6,612,517 6,819,505 11,939,321 12,314,260

Total Assets 5,498,043 6,354,114 9,421,385 11,303,005
Asset Turnover 1.2027 1.0732 1.2673 1.0895

Total Liabilities 1,360,286 2,003,666 3,754,935 4,867,002

Owner's Equity 4,137,757 4,350,448 5,666,450 6,436,003
Debt to Equity Ratio 0.3287 0.4606 0.6627 0.7562
 2023

13,979,338
7,702,765
1.8148

4,079,725
20,147,823
0.2025

4,079,725
8,515,728
0.4791

20,147,823
16,218,493
1.2423

7,702,765
8,515,728
0.9045
 Cost Quantity Total Cost
Office Equipment
Computer 15,000 1 15,000
Printer 7000 1 7,000
Telephone 725 1 725
Office fan 1500 2 3,000
Office chair 2000 4 8,000
Office desk 1500 4 6,000
Sub-total 39,725
Operating Machineries & Equipment
Coconut Deshelling Machine 50,000 1 50,000
Grater Machine 20000 2 40,000
Water Distiller 20000 4 80,000
Industrial Refrigerator 40000 1 40,000
Industrial Oven 5000 4 20,000
Industrial Blender 25000 3 75,000
Electronic Scale 300 1 300
Sub-total 305,300
Furniture & fixtures
Aircon 25000 2 50,000
CCTV set 4690 1 4,690
Manufacturing table 1500 5 7,500
Factory chair 420 5 2,100
Light Bulb 220 5 1,100
Sub-total 31830 65,390
Service Vehicle 710,000 1 710,000
Building 1000000 1 1,000,000
Depreciation related to manufacturing
Depreciation expense
Total Depreciation
Estimated Useful Annual
Life Depreciation Cost Life
Maintenance supplies
5 3,000 Fire Extinguisher 1,300 5
5 1,400 Dustpan & broom 420 2
10 73 Mop 350 2
5 600 Detergent Cleaner 230 3
8 1,000 Sub-total
8 750 Office supplies 5,000 1
6,823 Factory Supplies
Face mask 75 20
10 5,000 Hair net 100 20
10 4,000 Gloves 100 20
10 8,000 Measuring set 450 4
10 4,000 Pitcher 200 5
8 2,500 Mixing bowl set 300 5
8 9,375 Industrial Nut Milk bag 1,000 3
8 38 Sub-total
32,913 TOTAL

8 6,250
8 586
15 500
10 210
5 220
7,766
8 88,750
25 40,000
72,913
103,339
176,252
Depreciation Projected initial cost

6,500 Fixed Asset:

840 Operating Equipment 305,300
700 Office and Equipment 39,725
690 Furniture & Fixtures 65,390
8,730 Vehicle 710,000
5,000 Building 1000000 2,120,415
Operating Capital
1,500 Salariese and Wages 304980
2,000 Inventory 128,892
2,000 Utility Deposits 42596
1,800 Supplies 4974.5
1,000 Advertising 18750
1,500 Licenses 16820 517,013
3,000 Working Capital (Caash on hand) 362,572
12,800
26,530 Total 3,000,000
 2019 2020 2021
Sales 6,612,517 6,819,505 11,939,321
Cost of Goods Sold 4,601,833 4,724,028 7,672,439
Gross Income 2,010,684 2,095,477 4,266,882
Add: Other Income 30,000 30,000 30,000
Total Gross Income 2,040,684 2,125,477 4,296,882
Less:
Pre-Operating Expense 16,820
Selling and Administrative Expense
Salaries and Wages 717,288 717,288 717,288
Benefit Contribution 121,158 121,158 121,158
Professional Fee 120,000 120,000 120,000
13th Month Pay 101,660 101,660 101,660
Supplies Expense 19,898 20,893 21,938
Depreciation Expense 103,339 103,339 103,339
Fuel/Gasoline Expense 30,000 31,500 33,075
Personnel Training and Development 20,000 10,000 5,000
Rent Expense 360,000 360,000 360,000
Insurance Expense 50,000 50,000 50,000
Advertising Expense 75,000 75,000 50,000
Utilities Expense 42,600 42,600 42,600
Doubtful Account Expense 66,125 68,195 119,393
Total Expense 1,843,888 1,821,633 1,845,451
Net Income before tax 196,796 303,844 2,451,431
Less: Income Tax 59,039 91,153 735,429
Net Income 137,757 212,691 1,716,002
 2022 2023 2019
12,314,260 20,147,823 Cocomilk
7,922,844 12,414,107 Demand 205,392
4,391,416 7,733,716 Price per unit 16
30,000 30,000 Projected sales 3,286,272
4,421,416 7,763,716
2019
Cocoffee
Demand 166,000
753,152 753,152 Price per unit 17
126,612 126,612 Projected sales 2,822,000
120,000 120,000
106,743 106,743 2019
23,035 24,187 Coco Juice
103,339 103,339 Demand 29,870
34,729 36,465 Price per unit 16
5,000 5,000 Projected sales 477,920
378,000 378,000
50,000 50,000
25,000 25,000 2019
44,730 44,730 Coconut Yogurt
123,143 162,310 Demand 2,925
1,893,483 1,935,538 Price per unit 9
2,527,933 5,828,178 Projected sales 26,325
758,380 1,748,453
1,769,553 4,079,725 Total Projected Sales 6,612,517

Cocomilk 2019
Demand 205,392
CPU 10.59
COS 2,175,645

Cocoffee
Demand 166,000
CPU 12.55
COS 2,083,059

Coco Juice
Demand 29,870
CPU 11.49
COS 343,129

Coconut Yogurt
Demand 2,925
CPU 6.31
COS 18,468

TOTAL COS 4,601,833.00

 2020 2021 2022 2023

211,816 349,536 360,448 557,656

16 17 17 18
3,389,056 5,942,112 6,127,616 10,037,808

2020 2021 2022 2023

171,200 282,400 291,333 450,667

17 18 18 19
2,910,400 5,083,200 5,243,994 8,562,673

2020 2021 2022 2023

30,806 50,837 52,430 81,110

16 17 17 18
492,896 864,229 891,310 1,459,980

2020 2021 2022 2023

3,017 4,978 5,134 7,942

9 10 10 11
27,153 49,780 51,340 87,362

6,819,505 11,939,321 12,314,260 20,147,823

2020 2021 2022 2023

211,816 349,536 360,448 557,656
10.54 10.32 10.33 10.43
2,232,505 3,606,442 3,723,826 5,816,096

171,200 282,400 291,333 450,667

12.50 12.37 12.38 12.59
2,139,269 3,493,710 3,608,101 5,672,059

30,806 50,837 52,430 81,110

11.43 11.26 11.27 11.42
352,254 572,287 590,917 925,952

3,017 4,978 5,134 7,942

 6.26 5.83 5.84 5.71
18,890 28,997 29,974 45,366

4,724,028.00 7,672,439.00 7,922,844.00 12,414,107.00

 Projected Statement of Cash Flow
2019 2020
Cash Flow from Operating Activities
Net Income 137,757 212,691
Add: Depreciation 176,252 176,252
(Increase) Decrease in Accounts Receivable (628,188) (52,727)
(Increase) Decrease in Inventory (515,569) (9,880)
(Increase) Decrease in Supplies (8,942) (7,947)
Increase (Decrease) in Accounts Payable 1,273,009 607,468
Increase (Decrease) in VAT Payable 28,238 3,798
Increase (Decrease) in Income Tax Payable 59,039 32,114
Cash Flow provided (used) by Operating Activities 521,596 961,769
Cash Flow from Investing Activities
Consruction of the Building (1,000,000)
Acquisition of Office Equipment (39,725)
Acquisition of Operating Machineries & Equipment (305,300)
Acquisition of Furniture & Fixtures (65,390)
Acquisition of Service Vehicle (710,000)
Cash Flow provided (used) by Investing Activities (2,120,415)
Cash Flow from Financing Activities
Von's Capital 2,000,000
Anne's, Capital 1,000,000
Von's Withdrawal
Anne's, Withdrawal
Cash Flow provided (used) by Financing Activities 3,000,000
Net Increase (Decrease) in Cash 1,401,181 961,769
Add: Cash Beg. - 1,401,181
Ending Cash Balance 1,401,181 2,362,950
ow
2021 2022 2023 Year Cash Flows
Initial Investment 3,000,000
1,716,002 1,769,553 4,079,725 2019 1,401,181
176,252 176,252 176,252 2020 961,769
(487,417) (61,219) (746,062) 2021 2,418,594
(330,610) (25,145) (503,501) 2022 1,965,703
(6,902) (5,805) (4,653) 2023 3,837,524
1,084,170 1,085,442 1,810,513
22,823 3,674 35,177 2 years, 10 months, 5 days
644,276 22,951 990,073
2,818,594 2,965,703 5,837,524 2 years, 5 months, 19 days

2 years 7mnonths 12 days

2 years 7months 18 days

2 years, 3 months, and 5 days

(200,000) (500,000) (1,000,000)

(200,000) (500,000) (1,000,000)
(400,000) (1,000,000) (2,000,000)
2,418,594 1,965,703 3,837,524
2,362,950 4,781,544 6,747,247
4,781,544 6,747,247 10,584,771
Outstanding balance
(3,000,000)
(1,598,819)
(637,050)
1,781,544
3,747,247
7,584,771
 Schedule of Accounts Receivable
Sales % Beg - A/R Credit Sales
2019 6,612,517 20% - 1,322,503
2020 6,819,505 20% 661,251 1,363,901
2021 11,939,321 20% 681,950 2,387,864
2022 12,314,260 20% 1,193,931 2,462,852
2023 20,147,823 20% 1,231,425 4,029,565

*20% of Sales will be receivable

*Credit sales will be 50% collected every year

Schedule of Accounts Payable

Purchases % Beg, AP Payables
2019 4,243,364 30% - 1,273,009
2020 4,049,791 30% 1,273,009 1,214,937
2021 7,227,799 30% 1,880,477 2,168,340
2022 7,236,279 30% 2,964,647 2,170,884
2023 12,070,088 30% 4,050,089 3,621,026

Credit Purchases are 50% paid in the 1st year, 40% in the 2nd year, and 10% in the 3rd year

Schedule of Allowance for Doubtful Accounts and Doubtful Expense

Allowance Doubtful
Accounts for Doubtful Account Accounts
Receivable Accounts Expense Receivable, net
2019 661,251 33,063 33,063 628,188
2020 681,950 34,098 1,035 680,915
2021 1,193,931 59,697 25,599 1,168,332
2022 1,231,425 61,571 1,874 1,229,551
2023 2,014,781 100,739 39,168 1,975,613

*Allowance for Doubtful Accounts is 5% of the Accounts Receivable

 Collection End - A/R
661,252 661,251
1,343,202 681,950
1,875,883 1,193,931
2,425,358 1,231,425
3,246,209 2,014,781

Payment End, AP
636,505 1,273,009
607,469 1,880,477
1,084,170 2,964,647
1,085,442 4,050,089
1,810,513 5,860,602

d 10% in the 3rd year

Increase in AR
628,188
52,727
487,417
61,219
746,062
 Table
Coco Hane
Projected Statement of Financial Position
For the Year Ended December 31, 2019-2023
2019 2020
ASSETS
Current Assets
Cash 1,401,181 2,362,950
Accounts Receivable, net 628,188 680,915
Supplies 8,942 16,889
Inventories 515,569 525,449
Total Current Assets 2,553,880 3,586,203

Non-Current Assets
Land 1,000,000 1,000,000
Building, Net 960,000 920,000
Office Equipment, Net 32,902 26,079
Operating Machineries & Equipment, Net 272,387 239,474
Furniture & Fixtures, Net 57,624 49,858
Service Vehicle, Net 621,250 532,500
Total Non-current Assets 2,944,163 2,767,911

TOTAL ASSETS 5,498,043 6,354,114

LIABILITIES AND PARTNER'S CAPITAL

Liabilities
Accounts Payable 1,273,009 1,880,477
VAT Payable 28,238 32,036
Income Tax Payable 59,039 91,153
Total Liabilities 1,360,286 2,003,666
Partner's Equity
V. Berja, Capital 2,068,879 2,175,224
A. Catambay, Capital 2,068,879 2,175,224
Total Partner's Equity 4,137,757 4,350,448
TOTAL LIABILITIES AND PARTNER'S CAPITAL 5,498,043 6,354,114

- -
ncial Position
31, 2019-2023
2021 2022 2023
Proj Sales
Multiply by:
4,781,544 6,747,247 10,584,771 VAT Payable
1,168,332 1,229,551 1,975,613
23,791 29,596 34,249 Building
856,059 881,204 1,384,705 Balance, beg
6,829,726 8,887,598 13,979,338 Less: Depreciation
Balance, end

1,000,000 1,000,000 1,000,000 Office Equipment

880,000 840,000 800,000 Balance, beg
19,256 12,433 5,610 Less: Depreciation
206,561 173,648 140,735 Balance, end
42,092 34,326 26,560
443,750 355,000 266,250 Operating Machineries
2,591,659 2,415,407 2,239,155 Balance, beg
Less: Depreciation
9,421,385 11,303,005 16,218,493 Balance, end

Furniture & Fixtures

Balance, beg
2,964,647 4,050,089 5,860,602 Less: Depreciation
54,859 58,533 93,710 Balance, end
735,429 758,380 1,748,453
3,754,935 4,867,002 7,702,765 Service Vehicle
Balance, beg
2,833,225 3,218,002 4,257,864 Less: Depreciation
2,833,225 3,218,002 4,257,864 Balance, end
5,666,450 6,436,003 8,515,728
9,421,385 11,303,005 16,218,493

- - -
 2019 2020 2021 2022 2023
6,612,517 6,819,505 11,939,321 12,314,260 20,147,823
12% 12% 12% 12% 12%
793,502 818,341 1,432,719 1,477,711 2,417,739

2019 2020 2021 2022 2023

1,000,000 960,000 920,000 880,000 840,000
40,000 40,000 40,000 40,000 40,000
960,000 920,000 880,000 840,000 800,000

2,019 2,020 2,021 2,022 2,023

39,725 32,902 26,079 19,256 12,433
6,823 6,823 6,823 6,823 6,823
32,902 26,079 19,256 12,433 5,610

2,019 2,020 2,021 2,022 2,023

305,300 272,387 239,474 206,561 173,648
32,913 32,913 32,913 32,913 32,913
272,387 239,474 206,561 173,648 140,735

2,019 2,020 2,021 2,022 2,023

65,390 57,624 49,858 42,092 34,326
7,766 7,766 7,766 7,766 7,766
57,624 49,858 42,092 34,326 26,560

2,019 2,020 2,021 2,022 2,023

710,000 621,250 532,500 443,750 355,000
88,750 88,750 88,750 88,750 88,750
621,250 532,500 443,750 355,000 266,250
 2019 2020 2021 2022 2023
V. Berja 2,000,000 2,068,879 2,175,224 2,833,225 3,218,002
Share in Net Income 68,879 106,346 858,001 884,777 2,039,863
Less: Withdrawal - 200,000 500,000 1,000,000
V. Berja, end 2,068,879 2,175,224 2,833,225 3,218,002 4,257,864

A. Catambay 2,000,000 2,068,879 2,175,224 2,833,225 3,218,002

Share in Net Income 68,879 106,346 858,001 884,777 2,039,863
Less: Withdrawal 200,000 500,000 1,000,000
A. Catambay, end 2,068,879 2,175,224 2,833,225 3,218,002 4,257,864