Katharos Company PDF

FAR EASTERN UNIVERSITY- MANILA
INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE
Table of Contents
PROJECTED SUMMARY ......................................................................................................................... 4
I. TYPE OF PRODUCT ......................................................................................................................... 5
II. BUSINESS PROFILE AND LOGO.................................................................................................. 6
III. MANAGEMENT HIGHLIGHTS ....................................................................................................... 6
IV. TECHNICAL HIGHLIGHTS ............................................................................................................ 6
V. MARKETING HIGHLIGHTS ............................................................................................................ 7
VI. FINANCIAL HIGHLIGHTS .............................................................................................................. 7
VII. SOCIO-ECONOMIC HIGHLIGHTS .............................................................................................. 7
Management Aspect .................................................................................................................................. 8
Key Business Operations ...................................................................................................................... 9
Company Name .................................................................................................................................. 9
Mission & Vision ................................................................................................................................. 9
Core Values....................................................................................................................................... 10
Type of Business .................................................................................................................................. 11
Organizational Chart ............................................................................................................................ 14
Job Description ..................................................................................................................................... 15
Salaries and Benefits ........................................................................................................................... 21
Table 1: Proposed Wages & Remuneration per Month ............................................................. 22
Hiring of Personnel............................................................................................................................... 23
Company Policy on Employee Conduct ........................................................................................... 25
General Rules ................................................................................................................................... 26
Table 2: Gantt chart ............................................................................................................................. 30
Technical Aspect ...................................................................................................................................... 31
Product Concept ................................................................................................................................... 32
Table 3: Benefits, Attributes and Features ....................................................................................... 36
Benefits and Functions of Activated Carbon Filters ........................................................................ 37
Figure 1: Plant Location and Layout ................................................................................................. 39
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Cost ........................................................................................................................................................ 42
Quality and Safety Measures ............................................................................................................. 47
Quality Control System ........................................................................................................................ 48
Marketing Aspect ........................................................................................................................................ 49
Market Overview................................................................................................................................... 50
Porter’s Five Forces Model ................................................................................................................ 51
SWOT Analysis..................................................................................................................................... 52
Market Segmentation........................................................................................................................... 53
Target Markets .................................................................................................................................. 53
Historical Household Population ........................................................................................................ 54
Demand per Year ................................................................................................................................ 54
Supply Study ..................................................................................................................................... 55
Demand and Supply Analysis  ...................................................................................................... 57
Target Market Profile .............................................................................................................................. 57
Market Research ..................................................................................................................................... 59
Survey Results and Analysis .......................................................................................................... 61
Marketing Strategies ............................................................................................................................... 68
Product Strategy ................................................................................................................................. 68
Pricing Strategy ................................................................................................................................ 68
Packaging ................................................................................................................................................ 70
A. Logo................................................................................................................................................. 70
B. Unique Selling Proposition .............................................................................................................. 70
C. Promotion ....................................................................................................................................... 70
Social Media Sites............................................................................................................................... 71
Advertising Flyers................................................................................................................................ 71
Market Risks ......................................................................................................................................... 75
Socio-Economic Aspect .......................................................................................................................... 77
Local Employment................................................................................................................................ 78
Proponents.............................................................................................................................................. 78
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Contribution to Local and National Government ................................................................................... 78

Contribution to Local and National Economy ......................................................................................... 79
Environment ........................................................................................................................................... 79
Financial Aspect ....................................................................................................................................... 80
Appendices................................................................................................................................................ 86
Sample survey instrument ...................................................................................................................... 89
Business Permit ....................................................................................................................................... 92
Curriculum Vitae ..................................................................................................................................... 94
Bibliography .......................................................................................................................................... 104
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PROJECTED
SUMMARY
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I. TYPE OF PRODUCT
Portable Activated Carbon Filter
Portable Water Filter is self-contained, usually hand-carried units used by recreational
enthusiasts, military personnel, survivalists and people without access to water supply services
in developing countries for water purification when they need to obtain drinking water from
untreated sources (e.g. rivers, lakes, groundwater etc.).
It is useable filtration for situation like disasters such as: drought, fire, flood, earthquake
or war where the normal water supply is temporarily not available. Many commercial portable
water purification systems or chemical additives are available for hiking, camping, and other
travel in remote areas. The purpose is to provide an easy-to-bring bottle with an activated
carbon filter that will remove all pathogens from water, including viruses and bacteria.
The proponents of this study chose to create a water bottle that has a built-in filter. Some
water filter rely on suction to draw the water through the filter while others work similar fashion
to a coffee French Press. These are extremely simple and portable, but significantly limited
water can be processed. This business proposal is a manufacturing type of business.
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II. BUSINESS PROFILE AND LOGO
The business proposal will be a manufacturing company named Katharos Company. It
will serve as a producerthat provides the customers great tumblers with water filters.
The logo consists of water drops, green line and the tagline; a sign which shows thatthe
components of the product come from natural resources, and white background which
symbolizes cleanliness and neatness.
III. MANAGEMENT HIGHLIGHTS
This proposal intends to establish a general partnership business. The business
will be a manufacturing company producing a portable water filter, this partnership
consist of five (5) partners. The business will have five (12) employees.
 Factory workers (10) 26 days/month
 Delivery Personnel (2) 26 days/month
IV. TECHNICAL HIGHLIGHTS
The business office and factory will be established at Banga 1 along the
intersection of Pan Philippines Highway and Plaridel-Pulilan Diversion Road, Plaridel,
Bulacan.The manufacturing company operates from 8:00 in the morning until 9:00 in the
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evening. The business’ primary source of income will be the the distribution of the
product to the department stores
V. MARKETING HIGHLIGHTS
Katharos target market would be the students and young professionals in the
area. Our target location is the 3rd District area or CAMANAVA in Metro Manila.
VI. FINANCIAL HIGHLIGHTS
The total capital of the business is P 9,464,626.49and will generate a net income
amounting to P668,524.00, it will only take 4 years and 4 months to recover the initial
investment. In the succeeding years, net income is estimated to increase by 5% per
year.
VII. SOCIO-ECONOMIC HIGHLIGHTS
The business will help the government by contributing to the required tax
payment. Katharos Company will provide quality,productivity, durability and reliability to
customers. The company will be using natural components needed in the product and
avoid harsh chemicals that can harm the environment. The company will provide
income and benefits to employees which will help them improve their standards of
living.
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Management
Aspect
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Key Business Operations
Company Name
The name of the company is Katharos which is derived from the Greek word for
pure or purity that specialized in developing, manufacturing and selling portable carbon
filters and related products. The company uses its own unique, batch-type, fluidized
bed reactor to efficiently produce a stable, uniform and high-quality portable activated
carbon filter. The researchers adopt a systematic approach to provide the strong
fundamental support needed for the effective delivery of products to the clients in
domestic areas even in abroad. Katharos supplies top-quality activated carbon at
competitive prices to customers in many industries. The company’s end-to-end
approach guarantees that they meet the highest standards – from manufacturing and
distribution to change outs and reactivation.
Mission & Vision
Katharos aims to continue being a company that treat customers as Katharos
would like to be treated, to do what Katharos say and to make no empty promises.
Katharos seek to exceed the expectation of its customers in achieving the highest level
of satisfaction with good quality and productivity.
Katharos envisions itself to be recognized as a leading water purification
technology company worldwide and the provider of choice for premium portable water
filter system in its chosen sectors.
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Core Values
 Quality
Katharos builds quality products and high superior design, uses the best
components available nationwide, and never compromises the health and safety
of our customer and provides expert after-sales service. The company
guarantees the clients that the materials of the products have ISO certification
from suppliers.
 Teamwork
Katharos motivates its employees by encouraging them to share their talents,
skills, knowledge and experience within the organization and with its customers.
 Value
Katharos continuously seeks ways to improve the productivity, durability and
reliability of its products to maximize value of its customer’s investment.
 Integrity
Katharos is transparent in the way it conducts business. Honesty and fairness
guide their every action.
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Type of Business
Katharos is a producer of portable carbon filter owned by five competitive,

responsible and creative partners namely Richaella Desuloc, Luthgarda Clariño, Daniel
Cris Espino, David Tungol, and Bryan Belgira, who have the same goals of making
other people happy in the best way they can.
The researchers decided to pursue a general partnership in their organization.
The partners report their share of the partnership profit or loss on their individual income
tax returns.
Partners are jointly and severally liable for all legal and financial obligations of the
partnership and for all wrongful acts of any partner acting in the ordinary course of
partnership business. Partnership income is taxed as personal income to the partners.
A general partnership has its advantages and disadvantages. Its advantages are:
 A partnership may benefit from the combination of complementary skills of
two or more people. There are wider pool of knowledge, skills and contacts.
 With more than one owner, the ability to raise funds may be increased, both
because two or more partners are able to contribute more funds and because
their borrowing capacity may be greater.
 Businesses in a general partnership do not pay income tax. All profits are
passed through individual partners.
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 Establishing a general partnership is simpler, cheaper, and requires less
paperwork than forming a corporation.
The Disadvantages of general partnerships are:
 A major disadvantage of a partnership is unlimited liability. General partners
are liable without limit for all debts contracted and errors made by the
partnership.
 The company has to consult every partner and negotiate more as one
cannot make decisions by his or her self. One, therefore, needs to be more
flexible.
 Business partners are jointly and individually liable for the actions of the
other partners.
 Since decisions are shared, disagreements can occur. A partnership is for
the long term, and expectations and situations can change, which can lead
to dramatic split ups.
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The following are the people partnered to the company with their corresponding amount
of contributions:
Partners Contributions
Belgira, Bryan Patrick P 1,892,925.30
Clariño, Luthgarda P 1,892,925.30
Desuloc, Richaella Marten P 1,892,925.30
Espino, Daniel Cris P 1,892,925.30
Tungol, David P 1,892,925.30
TOTAL P 9,464,626.49
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Organizational Chart
General Manager
Marketing and Sales Production and Recruitment Head

Department Operation Department
Production and HR Head

Marketing and Sales Head
Operation Head
Accountant
(5) Factory
Quality Assistance Logistics
Workers
Inventory (2) Drivers
Maintenance
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Job Description
GENERAL MANAGER
Qualifications:
 Bachelor’s degree in Business Management and other business courses.
 Has extensive experience of at least 2 years.
 Can maintain confidentiality and follow the rules and regulation implemented
inside the company premises.
 Must be able to work with a number of employees who bring wide variety of
talent and capabilities to the workplace.
 Excellent interpersonal skills.
 Able to scan the horizon, anticipate changes, and formulate proactive strategies
to maintain consistent productivity.
Duties & Responsibilities:
 Ensures that his or her business is heading towards of achieving it goals.
 He or she must realize that the business needs other people to work, so to get all
the assistance needed, the owner will hire new hands to take the business to
desired level.
 He or she must be able to take advantage of any form of advertisment, the social
media and different promotional ways to sell his/her product or service to the
night customers.
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SALES and MARKETING HEAD
Qualifications:
 Bachelor's degree in marketing or business administration
 2 years of experience.
 Extensive experience in marketing, advertising, brand management, or sales.
 Strong communication, sales, and presentation skills.
 Goal oriented, flexible, and creative under pressure
 Strong leadership skills and the ability to hire, train, and motivate team members.
 Strong budgeting, Internet, and computer skills.
 Create strategies that help companies meet their sales objectives.
 Conduct research, evaluate product demand, establish pricing strategies,
identify a target audience, and determine the best way to reach that audience.
 Participate in package design, develop advertising campaigns, and choose
media outlets, such as television, radio, Internet, billboards, or newspapers to
promote their company's products.
 Build brand awareness through e-mail campaigns, newsletters, contests,
celebrity endorsements, and product placement in television shows and movies.
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PRODUCTION AND OPERATION MANAGER
Qualifications:
 Bachelor's degree in Operations Management or any related business course.
 2 years of experience.
 Extensive experience in Production, quality control and operations management
 Membership in a professional organization for networks
 Highly-organized
 Ability to manage time and workload effectively
 Excellent communication skills
 Leadership Skills
 Strong Problem Solving Skills and Strong Attention to Detail
 Ability to Engage and Motivate Others; Drive to Achieve Results
 Manages the growth and success of the team
 Coordinate activities that affect operational decisions and business requirements
 Responsible for the production, procurement, and planning of daily operations
 Communicate with employees to ensure that delivery times are met
 Plan, schedules, and reviews workload and manpower to make sure targets are
being met on a cost-effective basis
 Manage the stock control, and check that inventory records are accurate
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 Ensure the production team has enough time to manufacture and deliver
products based on the client's request
 Create a detailed schedule based on strict deadlines
 Communicate any changes in the order or delivery date to relevant parties
ACCOUNTANT
Qualifications:
 Bachelor’s Degree in Accountancy
 At least 2 years of experience as an accountant to previous company
 Good in analytic skills and business studies, and knows economics
 Critical thinker
 Provides financial information to management by researching and analyzing accounting
data and preparing reports.
 Summarize current financial status by collecting information; preparing balance sheet,
profit and loss statement, and other reports.
 Maintain accounting controls by preparing and recommending policies and procedures.
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HUMAN RESOURCE HEAD
Qualifications:
 Bachelor’s Degree in Human Resource, Business Studies/Administration/Management
 At least 3 years of working experience in related field
 Preferably 1-4 years experienced specializing in customer service
Duties and Responsibilities
 Deliver interventions that support the execution of business strategies and enhance
business performance
 Work alongside department heads to understand and develop organizational health and
culture.
 Promote company’s Vision, Mission and values through OD Programs
 Provide sound advice and recommendations department-specific OD interventions
 Manage Performance Management systems and programs
 Develop and execute high-impact learning strategies that enhancing people and
business performance
FACTORY WORKERS
Qualifications:
 Must possess at least a High School Diploma
 At least 2 years of working experience
Duties and Responsibilities:
 Look through work orders to determine type and quantity of materials needed for each
production batch
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 Assemble goods on packaging boxes and report any faults to the supervisor on an
immediate basis
 Monitor processes to ensure that they are run properly and ensure that basic quality
control and quality assurance tests are performed
 Store goods and raw materials in factory storage areas and warehouses in manners
conducive to ensuring their freshness and safety
 Load and unload products to and from delivery vehicles by ensuring their safety
 Inspect finished products to ensure that they conform to quality standards and isolates
any non-conformed or damaged items
 Prepare cartons and crates for packaging purposes and ensure that items are properly
and safely packed
DRIVERS
Qualifications:
 At least two or more years of working on delivery
 Ability to meet all Department of Transportation requirements.
 Minimum of High School education completed is preferred
 Applicant must not have more than three (3) minor preventable accidents in the past five
(5) years, nor more than two (2) in any one (1) of the last two (2) years
 Must pass a DOT Physical and Drug Screen
Duties and Responsibilities:
 Drive safely to their destination
 Help with the loading and unloading of their products
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 Keep logs of their activities and make sure their vehicles are maintained in good working
order
 Conduct inspections of vehicle before departing to deliver goods
Salaries and Benefits
Wages may be fixed for a given period, as when it is computed hourly, daily,
weekly or monthly. It may also be fixed for a specific task or result. If wage is for a fixed
period, the minimum wage shall not be lower than the Regional Tripartite Wage and
Productivity Board jurisdiction. The employer determines the minimum daily wage
applicable to the place of work.
Wage shall be paid directly to the employee in cash or legal tender at the place of
work not less than once every two weeks or every 16 days. An employer cannot make
any deduction from an employee’s wage except for insurance premiums with the
consent of the employee, withholding taxes, SSS premiums and other deductions
expressly authorized by law:
 Mandatory Benefits like SSS (Social Security System), HDMF (Home
Development Mutual Fund – Pag-ibig), and PHIC (Philippine Health Insurance
Corp.)
 13th Month Pay is equivalent to monthly salary as mandated by law, regardless of
the profitability of the company’s operations will be given to regular monthly or
daily paid employees who have been serving the company for one complete
year.
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 As per Department of Labor and Employment (DOLE), employees are entitled for
the following leave, five(5) day each year:
1. Sick Leave
2. Vacation Leave
3. Maternity Leave
4. Paternity Leave
Table 1: Proposed Wages & Remuneration per Month
MANDATORY MANDATORY MANDATORY

PER BENEFITS BENEFITS BENEFITS
DESIGNATION MONTH SSS PREMIUM PHIL HEALTH PAG-IBIG
PAY (ER SHARE)* PREMIUM PREMIUM
(Minimum (ER SHARE) (ER SHARE)
MONTHLY
SALARY))
GENERAL 32,000.00 1,178.60 PHP 437.50 PHP 100.00 PHP
MANAGER Php
Production 24,500 Php 1,178.60 PHP 437.50 PHP 100.00 PHP

Head
Marketing and 22,000 Php 1,178.60 PHP 437.50 PHP 100.00 PHP
Sales Head
Factory Workers 10,000 Php 1,110.00 PHP 225.00 PHP 100.00PHP
Drivers 10,000 Php 1,110.00 PHP 225.00 PHP 100.00PHP
*Based on the Monthly Average payment and Minimum wages rates for Non- Agriculture, Agriculture As of 2017)
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Hiring of Personnel
Majority of the pre-production work activities will require helpers to be around for
labor work. The job positions above will be fully capable of taking care of any other job
needs for now. The qualification to fill-in the position based on proposed description
stipulated to this study.
Job Posting
Review and Interview
• Accepted
Submission of requirements
• Accepted
2nd Interview
• Accepted
Hiring
Orientation
Training
Start of Work
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1. Job Posting
The hiring process of Katharos Company will start with posting vacant jobs. It will
be posted in front of the store.
2. Review and Interview
Interested applicants will pass a bio-data which from the moment of submission
will be reviewed by the owners/hiring personnel and be initially interviewed thereafter.
3. Submission of Requirements
Applicant who will pass the initial interview will be told to come back for the
submission of requirements such as: Police Clearance, Medical and 2 valid I.D.
(photocopied)
4. 2nd interview
Second or the formal interview will be conducted upon submission of all the
requirements.
5. Orientation
Applicants who will be chosen to become part of the business will have to
undergo orientation for them to better understand how the business works.
The following topics will be covered or discussed during the Orientation program:
1. Company Background
* Who are the people involved in building this business.
2. Mission/Vision
* Explain the mission and vision well to the employee, and encourage them to
follow the rules to implement all important things.
* Elaborate it for them to appreciate the mission and the vision that we want to
get/accomplished in the future.
3. Company Policy & Disciplinary Sanction
* All policies inside and outside the workplace should be followed by all office
employees and laundry workers. The company will explain one by one all the
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things included in company’s policy during the orientation and how important it is
for them to follow will be explained.
4. Employee Behavior
5. Professionalism
6. Harassment
7. Principles of Conduct
8. General Integrity
9. Confidential Information
This orientation program is designed to help familiarize new hireeswith the way
the shop operates and to get to know the people they will be working with.
6. Training
1-day paid training will be given to the hired applicants. The training will cover the
measuring the components, cleaning of equipment after use, proper customer service
and others that are essential to the work.
7. Start of work
After undergoing the training process, the now employee will start regular
workday.
Company Policy on Employee Conduct
The company’s objective in establishing this “Code of Conduct” is to promote
ethics, honesty and professionalism within the company and among its employees. The
company believes in being an integrated organization and that the action of every
employee affects its entire organization and reputation.
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General Rules
The following Rules and Regulations shall apply to all employees of the Company
while in the Company’s premise at all times including break times and overtime:
 Compliance with law
All employees must protect our company’s legality. They should comply
with all environmental, safety and fair dealing laws. The Katharos expect
employees to be ethical and responsible when dealing with the company’s
finances, products, partnerships and public image.
 Job duties and authority
All employees should fulfill their job duties with integrity and respect
toward customers, stakeholders and the community. Supervisors and managers
must not abuse their authority. The Katharos expect them to delegate duties to
their team members taking into account their competences and workload.
Likewise, the company expect team members to follow team leaders’ instructions
and complete their duties with skill and in a timely manner.
 Working days and hours
As a general rule, all officers and employees are required to render work
from eight o’clock in the morning to twelve o’clock noon and from one o’clock to
five o’clock in the afternoon on all days except Saturdays, Sundays and holidays.
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 Time Record
All staff is required to personally log in and out their Daily Time Records in
a central log book (or notebook). The said daily time record shall contain
information such as the time of arrival and departure from the office. This is so
required for payroll purposes and proper monitoring of attendance.
 Absenteeism and Tardiness
Employees should follow their schedules. The company can make
exceptions for occasions that prevent employees from following standard working
hours or days. But, generally, we expect employees to be punctual when coming
to and leaving from work.
 Relationship with Superior and Co-employees
All employees must be open for communication with their colleagues,
supervisors or team members.
 Respect in the workplace
All employees should respect their colleagues. The Katharos will not allow
any kind of discriminatory behavior, harassment or victimization. Employees
should conform with our equal opportunity policy in all aspects of their work, from
recruitment and performance evaluation to interpersonal relations.
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 Protection of Company Property
All employees should treat our company’s property, whether material or
intangible, with respect and care.
Employees:
 Should not misuse company equipment or use it frivolously.
 Should respect all kinds of incorporeal property. This includes
trademarks, copyright and other property (information, reports etc.)
Employees should use them only to complete their job duties.
 Employees should protect company facilities and other material property
(e.g. company cars) from damage and vandalism, whenever possible.
 Security and Order
 Desk drawers and cabinets should be locked after office hours to avoid
untoward losses of important company property and documents.
 Unauthorized entry of people who are not part of the company and have
no business with any of its representatives is not tolerated nor
encouraged.
 Health and Safety
 Workers must wear appropriate Personal Protective Equipment when and
where required.
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 Workers must perform all work following safe work practices and safe job
procedures
 Workers must maintain good housekeeping.
 No possession or consumption of alcohol or illegal drugs is permitted
while at the workplace.
 You are not permitted to arrive or remain at work if your ability to perform
the job safely is impaired
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Table 2: Gantt chart
Year 2017 Year 2018
ACTIVITIES AUG SEPT OCT NOV DEC JAN FEB MAR APR MAY JUNE JULY
Preparation of
Business Plan
Capital
Formation
Business
Registration
Secure
Business Site
Office
Renovation
Acquisition of
Furniture and
Fixtures
Recruitment/
Hiring
including
trainings
Advertise
Grand
Opening
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Technical
Aspect
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Product Concept
 Activated Carbon Filter
The researchers aim to develop handy, portable, and non-electric water filtration
device through the use of Activated Carbon materials. The Activated Carbon Filter that
the researchers aim to develop is commonly used for removing organic constituents and
residual disinfectants in water supplies. This not only improves taste and minimizes
health hazards; it protects other water treatment units such as reverse osmosis
membranes and ion exchange resins from possible damage due to oxidation or organic
fouling. Activated carbon is a favored water treatment technique because of its
multifunctional nature and the fact that it adds nothing detrimental to the treated water.
Most activated carbons are made from raw materials such as nutshells, wood, coal
and petroleum. Carbons are produced by steam activation of selected grades of
bituminous coal that have first been pulverized then agglomerated. It has high
absorptive capacity and a high number of transport pores. This gives the carbon a
greater selectivity for the removal of micro pollutants in the presence of natural organic
matter.
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Source: http://www.fernsnutrition.com/genesisplatinum-filter2%20(1).jpg
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 ACTIVATION OF CARBON AND ASSEMBLY OF COMPONENTS
Carbon filtering is a method of filtering that uses a bed of activated carbon to
remove contaminants and impurities, using chemical absorption. Activated carbon
works via a process called adsorption, which involves treating and trapping pollutant
molecules in the fluid inside the pore structure of the carbon substrate. Activated
carbon is “activated” when its surface area is increased by physical and chemical
processes. The most popular uses for activated carbon are water filtration and
treatment for acute poisoning. It reacts with various substances by binding them to
its surface, so the greater the surface area, the more effective it is. In the production
of steam-activated charcoal, first the coconut shell or coal is heated to create a char.
This char is then "activated" in a furnace at high temperatures of 1,700° to 1,800°F
with steam in the absence of oxygen. In the steam-activation process, all volatile
compounds are removed, and at the same time layer after layer of carbon atoms are
pealed off, enlarging the existing internal pores, and leaving behind a carbon
skeleton. The carbon + steam reaction results in producing hydrogen gas and
carbon monoxide (C+H2O=H2 +CO). As the carbon monoxide gases off, it takes
carbon atoms with it.
The Process of Assembling the Activated Carbon Water Filter:
 The actual filter that holds the components are chemically washed to ensure it is
clean and fit for use.
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 The first component which is Coral Sand will be measured to an exact 30 grams to
be placed as the bottom layer.
 Silica Sand and Mineral Sand are both measured to 25 grams. Mineral Sand will be
the first to be place on top of the Coral Sand, and will be followed by 25 grams of
Silica Sand
 Last will be the Activated Carbon, this component will be measured to 75 grams to
be placed at the top of all the components and will have the most amount.
 To finish it off a small amount of cheese cloth will be inserted at the top of the filter
just to ensure that no unwanted residue will go through the filter.
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Table 3: Benefits, Attributes and Features
Benefits Attributes Features
 Cleanses regular tap  Made with high  Portable and easy to

water into clean quality components carry
drinking water assembled by well-
train staff  Can be used any time
 Eliminates dirt and needed
chemical  All components used
disinfectants in the are Environment  The product
water Friendly component’s
replacement can easily
 Enhances the taste  All components are be found and purchased
and odor of the natural therefore, no in various hardware
water chemicals or other stores
substances are
 Eliminates chlorine added to water, and  Comes in various colors
from water therefore a natural to choose from
filtration process is
achieved
 The components can

function for a long
period of time before
being replaced
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Benefits and Functions of Activated Carbon Filters
A. Benefits
 Natural filter media: this water filter media is created from materials such as
bituminous, wood and coconut shell, no chemicals or other substances are added to
water, therefore a natural filtration process is achieved;
 Low-cost & easy maintenance: AC filters are one of the least expensive filters and
don’t require much in terms of maintenance. Each brand and model of AC filter
cartridge has 6 months lifespan at the end of which the filter cartridge has to be
replaced;
 Excellent for enhancing the taste and odor of tap water;
 Good at filtering out other carbon-based, organic chemicals and chemical
disinfectants like chlorine as well as some microorganisms.
B. Functions
1. Organic Removal:
Activated carbon's absorptive properties are used to remove organics. Generally,
adsorption takes place because all molecules exert forces to adhere to each other.
Activated carbon adsorbs organic material because the attractive forces between the
carbon surface (non-polar) and the contaminant (non-polar) are stronger than the forces
keeping the contaminant dissolved in water (polar). The absorptive forces are weak and
cannot occur unless the organic molecules are close to the carbon's surface. The large
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surface of the activated carbon, due to its particle size and pore configuration, allows for
the absorption to take place.
2. Residual Disinfectants Removal:
Activated carbon can remove and destroy residual disinfectants (chlorine and
chloramine) through a catalytic reduction reaction. This is a chemical reaction that
involves a transfer of electrons from the activated carbon surface to the residual
disinfectant. In other words, activated carbon acts as a reducing agent. Chloramines
removal by activated carbon is a much slower reaction.
3. Chlorine Removal:
Activated carbon may be used to remove chlorine with little degradation or
damage to the carbon. Dechlorination occurs rapidly and flow rates are typically high.
However, this process requires an extensive amount of surface area, and organics in
the water will eventually fill up and block the pores of the carbon. Ultimately, the
activated carbon filter needs to be replaced as its ability to dechlorinate the water will
slowly decline.
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Figure 1: Plant Location and Layout
 The plant and office is located in Banga 1 along the intersection of Pan
Philippines Highway and Plaridel-Pulilan Diversion Road. Plaridel, Bulacan
 The rental for the office is (Php. 15,000 per month)
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Figure 2: Floor Plan
Figure 3: Floor Plan Legend
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Cost
Raw Materials
Table 4.1: Summary of Product Composition for Monthly Operations
Raw Materials Quantity Units of Unit Cost** Total Amount

Measure
Silver Activated 517 Kgs Php 500.00 Php, 258,910.00
Carbon
Coral Sand 207 Kgs 50.00 10,350.00
Silica Sand 172 Kgs 35.00 6,020.00
Mineral Sand 172 Kgs 35.00 6,020.00
Tumbler 6,887 Pieces 150.00 1,033,050.00
TOTAL PHP 1,314,350
**Units cost based on supplier’s price list as of June 2017.
Table 4.2: Summary of Product Composition for Quarterly Operations

Measure
Silver Activated 1,551 Kgs Php 500.00 Php, 775,500.00
Carbon
Coral Sand 621 Kgs 50.00 31,050.00
Silica Sand 516 Kgs 35.00 18,060.00
Mineral Sand 516 Kgs 35.00 18,060.00
Tumbler 20,662 Pieces 150.00 3,099,300.00
TOTAL PHP 3,941,970.00
**Units cost based on supplier’s price list as of June 2017.
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Table 4.3: Summary of Product Composition for Annual Operations

Measure
Silver Activated 6,204 Kgs Php 500.00 Php, 3,102,000.00
Carbon
Coral Sand 2,484 Kgs 50.00 124,200.00
Silica Sand 2,064 Kgs 35.00 72,240.00
Mineral Sand 2,064 Kgs 35.00 72,240.00
Tumbler 82,644 Pieces 150 12,399.600.00
TOTAL PHP 15,698,040
Office Supplies
Packaging cost
Table 4.1: Summary of Product Composition for Monthly Operations
Materials Quantity UoM Unit Cost*** Total Amount

Packaging Tape 12 Rolls 31.00 Php, 372.00
Box Cutter 10 Pieces 90.00 900.00
Standard Tape 10 Pieces 1,091.00 1,910.00
Dispenser Gun
Staple Gun 10 Box 519.00 5,190.00
Packing Staples 20 Packs 284.00 5,680.00
Carton Boxes 574 Pieces 15.00 8,610.00
TOTAL PHP 22,662.00
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Table 4.2: Summary of Product Composition for Quarterly Operations

Packaging Tape 36 Rolls 31.00 Php. 1,116.00
Box Cutter 30 Pieces 90.00 2,700.00
Dispenser Gun
Staple Gun 300 Box 519.00 20,760.00
Carton Boxes 1,722 Pieces 15.00 25,827.00
TOTAL PHP 73,173.00
Table 4.3: Summary of Product Composition for Annual Operations

Packaging Tape 144 Rolls 31.00 Php. 4,464.00
Box Cutter 120 Pieces 90.00 10,800.00
Dispenser Gun
Staple Gun 160 Box 519.00 83,040.00
Carton Boxes 6,887 Pieces 15.00 103,305.00
TOTAL PHP 292,689.00
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Office Equipment
Table 5: Summary of Office Equipment
Equipment Qua UoM Unit Total Amount

ntity Cost**
Computer (PCX Desktop – Basic 8 Sets 12,995.00 Php 103,960.00
EM3)
Printer (HP Deskjet 1112 Printer) 2 Unit 999.00 1,998.00
Telephone (Panasonic Corded 5 Units 649.00 3,245.00

Telephone KX-TS500MX)
Air-Conditioner (Panasonic CW- 4 Units 10,999.00 43,996.00
SC65JPH 0.6HP Manual Window
Type)
Water Dispenser (AHWD 6163) 1 Unit 1,800.00 1,800.00
Long Office Table on Pantry 1 Units 2,900.00 2,900.00
Round Table on Pantry 1 1,500.00 1,500.00

Table for Lobby ( Long work table) 2 Units 2,900.00 5,800.00
Table for Meeting ( SMP 790 Office 2 Units 4,800.00 9,600.00
Table)
Table for workstation 4 Units 2,800.00 11,200.00
( SMP 710 Office Table)
Couch 1 Unit 1,560.00 1,560.00
Chairs (611172 Office Chair) 15 Units 2,400.00 14,400.00
Cabinet ( Radar Vertical Steel 4 Units 3,500.00 14,000.00

Filing Cabinet)
Fire Extinguisher 4 Units 1,199.00 4,796.00

TOTAL Php 220,755.00
**Unit cost based on supplier’s price list as of June 2017
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Utilities
Table 7: Summary of Overhead (Process)
Utility Company Description Estimated Monthly Annual Costs

Consumption
Meralco Electricity Php 15,000.00 180,000.00
Maynilad Water 8,000.00 96,000.00
PLDT Internet and 2,899.00 34,788.00
Landline
TOTAL PHP310,788.00
Production Materials
Table 8: Cost of Production Supplies
Supplies Quan UoM Unit Cost** Total Amount

tity
Medical Gloves 25 boxes Php150 .00 Php 3,750.00
Mask 25 Boxes 170.00 4,250.00
Hairnet 200 Pcs. 10.00 2,000.00
Apron 15 Pcs. 100.00 1,500.00
Scissors 10 Pcs. 100.00 1,000.00
Kitchen Spoon 10 Pcs. 200.00 2,000.00
Tray 10 Units 60.00 600.00
Measuring Spoon 5 Units 200.00 1,000.00
Bowl 10 Units 500.00 5,000.00
Craft knife 5 Units 250.00 1,250.00
TOTAL Php 146,250.00
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Delivery
Table 9: Summary of Transportation Delivery
Delivery Description Supplier Numbers of Cost Lifespan

Vehicle trucks to Buy
Isuzu NHR Transportation Isuzu 2 Php 1,740,000.00 10 years
2.8 4W 10ft Delivery
Quality and Safety Measures
1. Conducting of daily cleanliness and maintenance of the production area.
2. The factory has equipments for emergency situation such as:
 Fire Extinguisher
 Smoke detector
 Fire Exits
 First Aid Kits
3. Every working area has rules and regulations during working hours.
 No drinking of liquor
 No smoking within the production area and office area
 Wear proper uniform and protectives gloves during the production
process.
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Quality Control System
1. Follow the rules and regulations of the Department of Health (DOH) to secure the
effectivity of theportable water filter that are sold in the market.
2. Monitoring of production procedures will be conducted to avoid miscalculation of
components so that the portable filter will produce good quality filtered water.
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Marketing
Aspect
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Katharos offers a water bottle or tumbler with a filter using silver activated
carbon, silica sand, coral sand, and mineral sand. The portable activated carbon filter is
distributed to selected department and supermarket stores within the vicinity of Manila.
In this aspect, market segmentation, target market, SWOT analysis, Market
strategies, distribution channels, market risks, industry analysis as well as demand and
supply analysis are tackled.
Market Overview
The portable activated carbon filter intends to enter the market of Metro Manila to
provide a drinkingbottle with activated carbon primarily to ages’ ranging from 18 to 65
years old. The buying behavior of the target market now is shifting to all organic and
natural items especially foods, cosmetics and skincare products. The pricing that the
Katharos plan is to put up for the portable activated carbon filter is in the usual price
bracket of the tumbler soldin the market.
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Porter’s Five Forces Model
New Entry
 Katharos: Portable
Activated Carbon
Filter
Suppliers Power Buyer Power
 Universal Carbons (India) Competitors  Students

 Raghav Ramming Mass Ltd.  Young professionals
  Absolute Bottled
Qingdao Sea-Salt Technology  Public and Private
Water
Co. employees
 Nature’s Spring
 Summit Natural
 Wilkins
 Aquabest
Substitutes
 Blue
 Evian
 Viva
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SWOT Analysis
Strengths Weaknesses
 Katharos’ suppliers(Universal Carbons  Katharos is a new entry to the market in selling filter.
(India),Raghav Ramming Mass Ltd., and Qingdao
 The company is just starting on a small scale
Sea-Salt Technology Co.) of their raw materials
business.
are registered as international organization for
standardization.  High operating cost because of the company being
 The company offers unique portable filter that can
new in the industry.
be brought anywhere you are.
 Katharos office and factory are located in the
location of its target market.
 Katharos produces quality product by using high
quality materials.
Opportunities Threats
 Physical growth such as opening a larger or

 A slump in the economy which will decrease
additional location that would result to greater
discretionary spending.
production of the company.
 There are many indirect competitors in the
 There are no main competitors of producing
industry of water filter industry.
portable water filter tumbler.
 Wide product diversification.
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Market Segmentation
The Katharos target customers would be those students, private and public
employees and also customers within Metro Manila. This target market is wanted to use
products that are easier to bring. The portable activated carbon filters are not particular
with the gender or the age because anyone can use this product as a drinking bottle. As
a new product in the industry, the company is distributing the product within Metro
Manila for the meantime. In terms of financial occupation, the product would be for
middle class who are willing and able to buy the portable activated carbon filter. When
the product is already known, the company will be able to distribute and offer the
product all throughout the Philippines and eventually to other countries.
Target Markets
The target market is primarily consists of students, career men and women, and
especially the families. They are busy and on-the-go who value products that are easy
to use. The target market areclassified according to their lifestyle and potential
influences on buying behavior.
Demand is the quantity of a good or service that consumers and businesses are
willing and able to buy at a given price in a given time period. Market demand is the
sum of the individual demand for a product from buyers in the market. This will show
how much the quantity of a product or services is desired by the consumers. Also, it will
help to meet the needs and wants of the specific target market.
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Historical Household Population
Location 2013 2014 2015 2016 2017
NCR 3rd District 1,701,247 1,726,529 1,751,811 1,777,093 1,802,375
Population by 1,143,236 1,160,225 1,177,214 1,194,203 1,211,192

Target Market
(67.2%)
Demand per Year
YEAR ACTUAL PROJECTED
2013 1,143,236
2014 1,160,225 1,177,214
2015 1,177,214 1,194,203
2016 1,194,203 1,211,192
2017 1,211,192 1,228,181
Projected demand was computed through this formula.
*1.58% of 1,143,236 = 16,989

2014 = 1,143,236 + 16,989 = 1,160,225
2015 = 1,160,225 + 16,989 = 1,177,214
2016 = 1,177,214+ 16,989 = 1,194,203
2017 = 1,194,203 + 16,989 = 1,211,192
N = (2017 – 2013) / (5 – 1)
N = (1,211,192 – 1,143,236) / 4
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N = 67,956 / 4
N = 16,989
Projected Demand
(Formula for Projected Demand)
Actual + N
YEAR PROJECTED
2018 1,228,181
2019 1,245,170
2020 1,262,159
2021 1,279,148
2022 1,296,137
Supply Study
Competitors’ Data
Bottled Water Manufacturers No. of Persons
Absolute Bottled Water 210
Nature’s Spring Mineral Water 175
Summit Natural Drinking Water 185
Wilkins Distilled Water 200
Aquabest 250
*The supply was computed based on the total number of workers of the said competitors: Absolute, Nature’s Spring,
Summit Natural, Wilkins and Aquabest which is 1020 multiplied to 365 days and in order to get the projected supply,
add the growth rate of 1.58% from actual supply.
1020 x 365 days = 372,300
(Actual supply was computed through this formula)
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YEAR ACTUAL PROJECTED

2013 372,300
2014 378,182 384,064

2015 384,064 389,946
2016 389,946 395,828
2017 395,828 401,710
N = (2017 - 2013) / (5 -1)
N = (395,828 – 372,300) / 4
N = 23,528 / 4
N = 5,882
Projected Supply
(Formula for Projected Supply)
Projected Supply = Actual + N
YEAR PROJECTED
2018 401,710
2019 407,592
2020 413,474
2021 419,356
2022 425,238
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Demand and Supply Analysis 
Historical Demand and Supply Gap
YEAR DEMAND SUPPLY EXCESS
2013 1,143,236 372,300 770,936
2014 1,160,225 378,182 782,043
2015 1,177,214 384,064 793,150
2016 1,194,203 389,946 804,257
2017 1,211,192 395,828 815,364
Significant increase of demand than the supply every year resulted to an
increase in excess gap per year.
Target Market Profile
The researchers’ target market was a group of customers that Katharos
Company chose to aim a certain marketing efforts and merchandise. They were
customers, who wanted to buy the product, meaning they were interested or willing to
buy the product to try it. Also they could have the resources to purchase it. Katharos
Company’s target markets were young professionals who really like to buy water bottles
and throw them away after using it. So in case of not wasting any resources, they can
buy the portable water filter, and everything in the product are reusable.
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Katharos Company targets those people who really need specific product that
could help them in their needs when they travell. The Katharos Company will sell a filter
system tumbler which is handy and easy to use. Since filtering system is usually
through a dispenser and water stations, but Katharosproduced the first ever handy
filtering system in the Philippines. The company aims to reach those malls especially
those areas within and near Metro Manila. The company chooses malls specifically
Department Stores since these are the most visited malls in Metro Manila.
Katharos Company direct market were in the area within the location such as SM
Megamall, SM City North EDSA, Ace Hardware, SM Mall of Asia, SM Center
Muntinlupa, Robinsons Malls, SM City San Lazaro, SM City Marikina, SM Aura, SM City
Fairview, SM Valenzuela, and SM City Manila. These markets help the company to
promote products since these malls are well-known in the Philippines. Since people
always visit the malls,there is a big chance that our product will be known in the market.
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Market Research
Procedure in Conducting Market research
 The first step in marketing research process is always to identify the needs to
do a research and the problem to be solved. Also the research objectives
which are measurable shall be included.
 Once the research problem and objectives are defined, the next step is to
make a research plan. In this step a research methodology is identified which
will be used for the proposed research.
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 Raw data is collected based on the research methodology. It can be primary
data collection using qualitative, quantitative and observation techniques or it
can be secondary data collection using desk research, syndicated data
collection and case study analysis.
 Once data is collected, it is extracted (from questionnaire and other tools),
transformed in a structured format and loaded in analytics software for data
analysis.
 Based on the information collected from conducting marketing research, the
final presentation is made by the decision makers and other end users of that
information.
The researchers used online survey forms specifically Google Form to further know
the target market. Katharos used Slovin’s Formula to know how many respondents are
needed.It can be computed as:
Sample Size = Latest Population of CAMANAVA area segmented/ 1 + Segmented
Population x (error)2
N= 1,211,192/ 1 + 1,211,192 (.0025)
N= 399.87
N= 400 respondents
* 5% error was used as level of error giving it a 95% accuracy
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Survey Results and Analysis
The company conducted a survey to 400 respondents within Metro Manila. The
researchers asked them 10 questions related to the new invented product. The
researchers used Google form to answer the survey and 72.3% from the 400
respondents were interested to buy the portable activated carbon filter. Most of the
respondents were students and young professionals.
Sex/Gender
Male - 43.2%
Female - 56.8%
Figure.1 - Respondents 56.8% were Females, 43.2% were Males
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Have you tried to drink water processed

by water filter system?
Yes - 51.30% No - 48.7%
Do you own/ have water filter system at

home?
Yes - 36.1% No - 63.9%
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Have you ever tried to use an activated

carbon water filter?
Yes - 48.7% No -51.3%
Do you think activated carbon products

are safe?
Yes - 90.7% No - 9.3%
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If yes, do you consider on purchasing a

new product that is portable activated
carbon filter?
Yes - 63.9% No - 36.1%
Under which of the following situation would you

(or do you) use a water filtration system?
School
Secondary Home
Primary Home
Office
Emergency
preferences
0.00% 10.00% 20.00% 30.00% 40.00%
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Do you think having a portable water

filter system tumbler is convenient
and eco-friendly?
Yes - 80.4% No - 19.6%
Have you tried buying tumbler worth

300 pesos and above?
Yes - 88.9%
No - 11.1%
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How many times do you buy bottled

water?
Thrice a week
Twice a week
Once a week
Everyday
0.00% 10.00% 20.00% 30.00% 40.00% 50.00%
Will you buy portable water filter tumbler

worth 300 pesos?
Yes - 72.3% No - 27.7%
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Result of Market Survey
Based on the survey conducted, 44% of the respondents answered that they buy
bottled mineral water every day. Also 72% of the respondents answered that they are
willing and open to buy portable water filter intact in a tumbler at the cost of P300.
Analysis (by question):
 For the first question, it shows that most (51.30%) of the respondents drink water processed
by water filter system
 Most (63.9%) of the respondents did not have water filter system at home
 The respondents answered that they have tried to use activated carbon filter
 90.7% of the respondents think that the activated carbon products are safe
 Some (63.9%) of the respondents consider to purchase the portable water filter
 Mostly (35%) of the respondents answered that they will use the product in school, then the
second (32%) is at the office and the third is for emergency preferences
 The respondents (80.4%) answered that they think that having a portable water filter is
convenient and eco-friendly
 Most (88.9%) of the respondents tried to buy a tumbler worth of 300 pesos and above
 The respondents (44%) buy bottled mineral everyday
 Lastly, the 72.3% of respondents will buy the portable water filter worth of 300 pesos
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Marketing Strategies
Product Strategy
The company’s product has unique design and attributes that purify water using
portable water filter system inside a tumbler. It has high quality and unique components
like alkaline, activated carbon, special sand, cheese cloth, and other materials that
would help to purify water. It can be used anywhere because this water filter is designed
to be portable, very handy, and useful.
Pricing Strategy
Table 10: Summary of Product Pricing for Monthly Operations
Materials Projected Unit Cost Amount Cost

Quantity
Direct Materials 82,647.1 Php. 41.22 3,639,360.00
Overhead cost 3.76 310,788.00
Packaging 82,647.1 151.06 12,484,739.50
Labor cost 82,647.1 27.66 2,286,000.00
Total product cost 223.70 18,720,887.50
Mark- up Rate 125%
Mark-up Value 55.92
Suggested price for distribution channel 279.62
Suggested Retail price 300/pc
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Table 11: Total Projected Sales (Per Month in a Year)
Month Year 1 Year 2 Year 3

January 6,887 6,980 7,072
February 6,887 6,980 7,072
March 6,887 6,980 7,072
April 6,887 6,980 7,072
May 6,887 6,980 7,072
June 6,887 6,980 7,072
July 6,887 6,980 7,072
August 6,887 6,980 7,072
September 6,887 6,980 7,072
October 6,887 6,980 7,072
November 6,887 6,980 7,072
December 6,887 6,980 7,072
Projected Sales in Volume 82,644 83,758 84,868
Projected Sales in Pesos (Php 300 ) 23,140,320 25,127,400 25,460,400
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Packaging
A. Logo
The researchers combined 3 colors for the logo that would represent for
the activated carbon filter. The name of the company means “pure”. It will help
the target market to easily understand the meaning behind the company name.
B. Unique Selling Proposition
“Pure as nature’s drop”
Katharos portable product aims to help people to have fresh and pure water
everywhere they are, regardless of the place or location they are in and where they get
their water. With the help of Katharos’ product, they can be assured thatthe water is
safe to drink.
C. Promotion
KATHAROS COMPANY is not a big company since this is just new in the
market, so the Katharos decided to use social media for advertising.
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Nowadays, many companies are using the social media sites for promoting their
product but theyare also using flyers and newspaper for promotion.
 Social Media Sites
Using social media sites likeFacebook, Twitter, and Instagram, the
company can build brand awareness. The company can create social media
pages to post creative pictures and videos presenting the attributes and benefits
of the product.
 Advertising Flyers
The advertising brochure is one of the most versatile and affordable type
of marketing materials. These are full page advertising prints which are given
away to get people notice our brand. Not all potential customers are using social
media, we came up with an idea on having brochureas one strategy to advertise
the product to the potential customers who are not using social media. One piece
of brochure is equivalent to Php 10.00.
The tarpaulin is also a way to introduce the product to the customers who
are willing to buy and experience a unique tumbler. The size is 2x3 and the cost
of each tarpaulin is Php 120.00.
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Figure 4: Sample Tarpulin
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Figure 5.1: Sample Brochur (Front)
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Figure 5.2: Sample Brochure (Back)
Market Risks
 Consumer Awareness
The customer’s unawareness of the product may be the first risk we can
consider because this is new in the market.
 Coverage of supply chain
The production of the portable activated carbon filter depends on the

suppliers. Supply delivery may be delayed caused by factors such as
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unexpected change in weather, inflation rate and damage to the supplier’s

plant.
 Other risks
Katharos Company might need to consider the common risks to

conventional start-ups such as tax implications, economic climate, human
resource requirements and legal and contractual risks.
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Socio-Economic
Aspect
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Local Employment
Constituents from local barangays will be employed especially those who are
from Metro Manila. The original founders of the business will be employed at the same
time to cut production cost and so that we will have more experience and will develop
confidence to make the business bigger and stronger. We intend to provide
employment, from the local habitants, households, and farmers. Consistent training and
development is needed for better growth of the employees and the company itself.
Proponents
A proponent is a person who advocates a plan, proposal, or project. They are
also the main brain of the business itself for all the ideas and strategies came from
them. The plan aims to generate profit and employment so with this, the proponents will
hire people who have less opportunity of getting hired to at least lessen the
unemployment in our country. We are also obliged to entitle every stakeholder an
amount that corresponds to their contribution. Allocate business resources well for the
betterment of the company and for a sound productivity. Follow rules and regulations
imposed by the state and its department to avoid conflicts of interest.
Contribution to Local and National Government

The government is the backbone of every society as they are the provider of
necessities and cause of development in the country. Without its regulations,
businesses would cease to flourish. However, in order to efficiently impose its
regulations without interference, it needs funds which will be provided by its
constituents. It is the responsibility of the business to pay taxes and other expenses
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enforced by the government to support the spending of the government. With this, the
government holds budget for the finances that will also be allotted for the sustainable
development of the entities in the country.
Contribution to Local and National Economy

With regards to local economy, the local residents will benefit in terms of
employment. They will be given priority with regards to the available opportunities but
this is not limited to them and employment is open for all.
Environment
It is important to protect our world from global warming and promote
sustainability. Our business will do its part by exercising green marketing. The business
is not only concerned about high sales and profits, but it is also concerned about its
Corporate Social Responsibilities (CSR) in order to sustain the long run interest of the
business.
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Financial Aspect
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KATHAROS COMPANY
PROFIT OR LOSS PROJECTION
For the Year Ended: Year 1 Year 2 Year 3 Year 4 Year 5
Revenues
Revenues ₱23,140,320 ₱25,512,203 ₱28,127,204 ₱31,010,242 ₱34,188,792
Total Revenue 23,140,320 25,512,203 28,127,204 31,010,242 34,188,792
Direct Costs
Cost of Revenues 19,712,413 21,702,625 23,892,475 26,288,298 28,947,749
Total Direct Costs 19,712,413 21,702,625 23,892,475 26,288,298 28,947,749
Gross Profit 3,427,907 3,809,578 4,234,729 4,721,944 5,241,043
Operating expenses
Payroll and Related Expenses 1,062,765 1,099,962 1,138,460 1,178,307 1,219,547

Professional fees 230,000 186,300 192,821 199,569 206,554
Office supplies 146,250 151,369 156,667 162,150 167,825
Insurance -
Repairs and maintenance 95,700 95,700 95,700 95,700 95,700
Utilities (Communication, Light and Water) 62,158 64,333 66,585 68,915 71,327
Rent 180,000 180,000 180,000 180,000 180,000
Sales and marketing 120,000 120,000 120,000 120,000 120,000
Transportation and Travel -
Taxes and Licenses 150,000 77,625 80,342 83,154 86,064
Representation and Entertainment -
Seminars, Trainings and Subscriptions 40,000 20,700 21,425 22,174 22,950
Other - - - - -
Total Operating Expenses 2,086,873 1,995,989 2,051,999 2,109,969 2,169,969
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Earnings Before Interest, Taxes,

1,341,035 1,813,589 2,182,730 2,611,975 3,071,074
Depreciation and Amportization (EBITDA)
Depreciation, Amortization and Interest
Depreciation and Amortization 406,000 406,000 406,000 348,000 348,000

Interest expense - - - - -
Total Depreciation, Amortization and

406,000 406,000 406,000 348,000 348,000
Interest
NET INCOME (LOSS) BEFORE TAX 935,035 1,407,589 1,776,730 2,263,975 2,723,074
TAX RATE* 30% 30% 30% 30% 30%
INCOME TAX EXPENSE (BENEFIT) 280,510 422,277 533,019 679,193 816,922
PROFIT OR (LOSS) ₱654,524 ₱985,313 ₱1,243,711 ₱1,584,783 ₱1,906,152
KATHAROS COMPANY
STATEMENT OF FINANCIAL POSITION PROJECTION
As of End of: Year 1 Year 2 Year 3 Year 4
ASSETS
Current Assets
Cash and cash equivalents ₱3,706,411 ₱4,311,744 ₱5,023,274 ₱5,840,961

Accounts receivable 7,607,776 8,387,574 9,247,300 10,195,148
Total inventory 547,567 602,851 663,680 730,230
Total current assets 11,861,754 13,302,168 14,934,253 16,766,340
Non Current Assets
Property, Plant and Equipment 1,966,198 1,966,198 1,966,198 1,966,198

Less: Accumulated Depreciation (423,399) (846,799) (1,270,198) (1,618,198)
Net Book Value 1,542,799 1,119,399 696,000 348,000
Intangible Assets - - - -
Less: Accumulated Amortization - - - -
- - - -
82 | P a g e
Total Non-Current Assets 1,542,799 1,119,399 696,000 348,000
TOTAL ASSETS ₱13,404,553 ₱14,421,567 ₱15,630,253 ₱17,114,340
LIABILITIES
Current Liabilities
Accounts payable ₱3,285,402 ₱3,617,104 ₱3,982,079 ₱4,381,383
Total Current Liabilities 3,285,402 3,617,104 3,982,079 4,381,383
Noncurrent Liabilities
Long-term debt/loan - - - -
TOTAL LIABILITIES 3,285,402 3,617,104 3,982,079 4,381,383
EQUITY
Total Paid-in capital 9,464,626 9,164,626 8,764,626 8,264,626

Retained Earnings 654,524 1,639,837 2,883,548 4,468,330
TOTAL EQUITY 10,119,151 10,804,463 11,648,174 12,732,957
TOTAL LIABILITIES AND EQUITY ₱13,404,553 ₱14,421,567 ₱15,630,253 ₱17,114,340
KATHAROS COMPANY
STATEMENT OF CASH FLOWS
For the Year Ended: Year 1 Year 2 Year 3 Year 4 Year 5
Operating activities
Net income ₱935,035 ₱1,407,589 ₱1,776,730 ₱2,263,975 ₱2,723,074

Add back:
Depreciation and Amortization 423,399 423,399 423,399 348,000 348,000
Change in Current Assets/Current
Liabilities
Accounts receivable (7,607,776) (779,797) (859,726) (947,848) (1,045,003)
Inventories (547,567) (55,284) (60,829) (66,551) (73,874)
Accounts payable 3,285,402 331,702 364,975 399,304 443,242
Total operating activities (3,511,507) 1,327,610 1,644,549 1,996,880 2,395,440
Taxes Paid (280,510) (422,277) (533,019) (679,193) (816,922)
83 | P a g e
Net operating activities (3,792,018) 905,333 1,111,530 1,317,688 1,578,518
Investing activities
Capital expenditures (1,966,198) - - - -

Total investing activities (1,966,198) - - - -
Financing activities
Long-term debt/financing - - - - -
Capital contribution 9,464,626 - - - -
Withdrawals - (300,000) (400,000) (500,000) (600,000)
Total financing activities 9,464,626 (300,000) (400,000) (500,000) (600,000)
Net Cash flow During the Year 3,706,411 605,333 711,530 817,688 978,518
Beginning cash balance - 3,706,411 4,311,744 5,023,274 5,840,961
Ending cash balance ₱3,706,411 ₱4,311,744 ₱5,023,274 ₱5,840,961 ₱6,819,479
KATHAROS COMPANY
STATEMENT OF CHANGES IN EQUITY
For the Year: Year 1 Year 2 Year 3 Year 4 Year 5
EQUITY
Beginning of The Year ₱- ₱10,126,484 ₱10,826,287 ₱11,684,995 ₱12,785,299

Additional Investments 9,457,960 - - - -
Withdrawals - (300,000) (400,000) (500,000) (600,000)
Profit or Loss 668,524 999,803 1,258,708 1,600,305 1,922,217
TOTAL EQUITY END OF THE YEAR ₱10,126,484 ₱10,826,287 ₱11,684,995 ₱12,785,299 ₱14,107,517
84 | P a g e
KATHAROS COMPANY
FINANCIAL HIGHLIGHTS
Liquidity Ratios Year 1 Year 2 Year 3 Year 4 Year 5
Current Ratio 3.62 3.69 3.76 3.84 3.93
Quick Ratio 3.45 3.52 3.60 3.67 3.76

Solvency Ratios Year 1 Year 2 Year 3 Year 4 Year 5
Shareholder's Equity Ratio 76% 75% 75% 74% 75%
Leverage Ratio 24% 25% 25% 26% 25%
Profitability (Return) Ratios Year 1 Year 2 Year 3 Year 4 Year 5
Return on sales or gross income 3% 4% 4% 5% 6%
Return on equity (debt plus equity) 7% 9% 11% 13% 14%
Return on assets 5% 7% 8% 9% 10%
Asset turnover 173% 177% 180% 181% 181%
Percentage of EBITDA to gross revenue 39% 48% 52% 56% 59%
Break even sales in Units Year 1 Year 2 Year 3 Year 4 Year 5
Total Sales in Units to Break Even 62,431 57,986 56,596 53,873 52,640
Break even sales in Pesos Year 1 Year 2 Year 3 Year 4 Year 5
Total Sales in Pesos to Break Even 17,480,664 17,047,979 17,471,113 17,462,230 17,915,502
Payback Period
No. of Years to Recover Initial Investment 4.46
85 | P a g e
Appendices
General Partnership
ARTICLES OF PARTNERSHIP
OF
Katharos Company
KNOW ALL MEN BY THESE PRESENTS:
That we, the undersigned partners,all of legal age, residentsand citizens of the
Philippines, have on this day voluntarily associated ourselves together for the purpose of
forming a general partnership under the following terms and conditions and subject to existing
and applicable laws of the Republic of the Philippines:
AND WE HEREBY CERTIFY:
ARTICLE I. Partnership Name:That the name of this partnership shall be

Katharos Companyand shall transact business under the said company name.
ARTICLE II. Business Purpose:That the purpose/s for which this partnership is formed
is/are:
To engage in business, particulary in manufacture tumbler with special components

made in natural ingredients
ARTICLE III. Principal Place of Business:That the principal place of business of this
partnership shall be located at:
Banga 1 Plaridel-Pulilan Diversion Road. Plaridel, Bulacan
ARTICLE IV. Term of Existence:That this partnership shall have a term of __10___
years from and after the original recording of its Articles of Partnership by the Securities and
Exchange Commission.
86 | P a g e
ARTICLE V.Partners’ Circumstances:That the names, nationalities and complete residence

addresses of the partners are as follows:
Name Nationality Complete Residence

Address
Richaella Marten Desuloc Filipino Lot 18 Road 23 Cogeo
Village Antipolo City
Luthgarda Clariño Filipino 1961 St. Joseph Ave.
Barracks II Tala Caloocan
City
Daniel Cris Espino Filipino #18 Unit O Katrina Royale,
Katarungan Village,
Mambugan, Antipolo City
David Tungol Filipino Lot 5 Road 5 Comet Street
Sunriser Vill. Llano
Caloocan City
Bryan Patrick Belgira Filipino 819 P.Campa St. Sampaloc
Manila
ARTICLE VI.Capital Contributions:That the capital of this Partnership shall be the
amount of nine million three hundred eighty eight thousand nine hundred sixty eight
pesos and eighty cents (P 9,464,626.49), Philippine Currency, contributed in cash by the
partners, as follows:
Name Amount
Desuloc, Richaella Marten P 1,892,925.30
Clariño, Luthgarda P 1,892,925.30
Espino, Daniel Cris P 1,892,925.30
Tungol, David P 1,892,925.30
Belgira, Bryan Patrick P 1,892,925.30
That no transfer of interest which will reduce the ownership of Filipino citizens to less than the
required percentage of capital as provided by existing laws shall be allowed or permitted to be
recorded in the proper books of the partnership.
ARTICLE VII. Sharing Ratios:That the profits and losses of this partnership shall be
divided and distributed proportionately on the ratio of the capital contribution of each partner.
87 | P a g e
ARTICLE IX. Management:That this partnership shall be under Richaella Marten P. Desuloc,
as General Manager, who shall be in charge of the management of the affairs of the company.
He shall have the power to use the partnership name and in otherwise performing such acts as
are necessary and expedient in the management of the firm and to carry out its lawful purposes.
ARTICLE X. Undertaking to Change Name: That the partners undertake to change the name
of this partnership, as herein provided or as amended thereafter, immediately upon receipt of
notice or directive from the Securities and Exchange Commission that another corporation,
partnership or person has acquired a prior right to the use of that name or that the name has
been declared as misleading, deceptive, confusingly similar to a registered name, or contrary to
public morals, good customs or public policy.
IN WITNESS WHEREOF, we have here unto affixed our signatures this 20th day of November,
2017 at Quezon City, Philippines.
Richaella Marten P. Desuloc Luthgarda B. Clariño
TIN-989-444-647-000 TIN-987-345-828-000
Bryan Patrick BelgiraDaniel Cris Espino
TIN-967-845-223-000 TIN-986-435-672-000
David R. Tungol
TIN-465-196-462-000
ACKNOWLEDGEMENT
88 | P a g e
REPUBLIC OF THE PHILIPPINES)
QUEZON CITY) S.S.
BEFORE ME, a Notary Public, for and in Quezon City, Philippines this 12th day of
November, 2017 personally appeared the following persons:
Name Date and Place Issued Tin No.

Desuloc, Richaella Marten 09/14/17, Quezon City TIN-989-444-647-000
Clariño, Luthgarda 10/25/17, Caloocan City TIN-987-345-828-000
Espino, Daniel Cris 08/30/17, Quezon City TIN-986-435-672-000
Tungol, David 07/27/17, Caloocan City TIN-465-196-462-000
Belgira, Bryan Patrick 08,04/17, Manila City TIN-967-845-223-000
known to me and to me known to be the same persons who executed the foregoing Articles of
Partnership constituting of five (5) pages, including this page where the acknowledgement is
written, and they acknowledged to me that the same is their free and voluntary act and deed.
WITNESS MY HAND AND SEAL on the date and place above written.
Atty. Sheila Tagacay
NOTARY PUBLIC
PTR No. 135424:1-05-08:B.C.
IBP No. 58246:1-05-08:B.C.
Roll No: 43218:6-14-96: Quezon City
Rm. 782/7F Lopez Finance Building
Quezon City
Sample survey instrument
Activated Carbon Filter Survey
89 | P a g e
We, the 4th year Business Management students of Far Eastern University-
Manila would like to conduct a survey as part of our thesis. We would appreciate it if
you could take a few minutes of your time to answer this questionnaire. The
researchers promised that all information gathered will be confidential and will be used
for educational purposes only. Thank you.
Full Name
Age
Sex/Gender
Male
Female
QUESTIONS:
1. Have you tried to drink water processed by water filter system?

o Yes
o No
2. Do you own/ have water filter system at home?
o Yes
o No
3. Have you ever tried to use an activated carbon water filter?

o Yes
o No
4. Do you think activated carbon products are safe?
90 | P a g e
o Yes
o No
5. If yes, do you consider on purchasing a new product that is portable activated carbon
filter?
o Yes
o No
6. Under which of the following situation would you (or do you) use a water filtration
system?
o Emergency preferences
o Offices
o Primary home
o Secondary home/ Cabin
o School
7. Do you think having a portable water filter system tumbler is convenient and eco-
friendly?
o Yes
o No
8. Have you tried buying tumbler worth 300 pesos and above?
o Yes
o No
9. How many times do you buy bottled mineral water?
o Yes
o No
10. Will you buy portable water filter tumbler worth 300 pesos?
o Yes
o No
91 | P a g e
Business Permit
92 | P a g e
93 | P a g e
Curriculum Vitae
Desuloc, Richaella Marten P.

Lot 18 Road 23 Cogeo Village Bagong Nayon 1 Antipolo City
richmarten.rm@gmail.com
09776276469
CAREER OBJECTIVE
To exemplify in the organization as a responsible and dedicated employee that will not just aim
for her own sake but also for the company’s success.
SKILLS
 Communication Skills
 Ability to deal with different kinds of people
 Ability to manage tasks
 Ability to cope up in changing work environment and time management
PERSONAL DATA
Age: 19 years old

Birthday: January 26, 1998
Gender: Female
Citizenship: Filipino
94 | P a g e
Weight: 52 kls
Height: 5’1”
EDUCATIONAL BACKGROUND
Tertiary: Far Eastern University
Nicanor Reyes Street, Sampaloc, Manila
BSBA Major in Business Management
A.Y 2014 - Present
Secondary: Saviour School
Bentley Park Subdivision, Antipolo City
S.Y 2010 - 2014
Primary Saviour School
Bentley Park Subdivision, Antipolo City
S.Y 2006 – 2009
Bagong Nayon 1 Elementary School
Brgy. Bagong Nayon Antipolo City Rizal
S.Y 2004 – 2005
REFERENCES
Mr. Eric Almoete Saviour School Ms. Edna Garcia Saviour School
09296055615 09267918534
95 | P a g e
Clariño, Luthgarda, B.
1961 St. Joseph Ave. barracks II Tala Caloocan City
clarinobatilaran@gmail.com
09997640593
CAREER OBJECTIVE
To exemplify in the organization as a responsible and dedicated employee who will not just aim
for her own sake but also for the company’s success.
SKILLS
 Microsoft Office skills
 Ability to manage tasks
 Has a flexibility and time management
PERSONAL DATA
Age: 20 years old

Birthday: September 19, 1997
Gender: Female
Weight: 45.5 kls
Height: 5’3”
96 | P a g e
A.Y 2014 - Present
Secondary: Lagro High School
Quezon City
S.Y 2010 - 2014
Primary Christ Bible Baptist Academy
San Jose Del Monte Bulaca
S.Y 2006 – 2009
Tala Elementary School
Caloocan City
S.Y 2004 – 2005
97 | P a g e
Espino, Daniel Cris D.

#18 Unit O Katrina Royale, Katarungan Village, Mambugan, Antipolo City
DanielCrisEspino@gmail.com
09263608883
CAREER OBJECTIVE
To be associated with a company where I can utilize my skills and gain further experience while
enhancing the company’s productivity and reputation.
SKILLS
• Adaptability/Flexibility
• Communication skill (verbal, written, listening)
• Editing
• Microsoft Office skills
• Cooperative
• People oriented
PERSONAL DATA
Age: 20 years old

Birthday: April 13, 1997
Gender: Male
98 | P a g e
Weight: 93 kls
Height: 5’7”
A.Y 2014 - Present
Secondary: Pasig Catholic College
Malinao, Pasig City
S.Y 2010 - 2014
Primary Monalisa Academy
De Castro, Pasig City
S.Y 2004 – 2010
99 | P a g e
Tungol, David R.
Lot 5 Road 5 Comet Street Sunriser Vill. Llano Caloocan City
Dabidt14@icloud.com
09369148554
CAREER OBJECTIVE
To gain experience that will help develop my skills.
SKILLS
 Fexibility
 Ability to deal with different kinds of people
PERSONAL DATA
Age: 20 years old

Birthday: October 14, 1997
Gender: Male
Weight: 55 kls
Height: 5’7”
100 | P a g e
A.Y 2014 - Present
Secondary: Rosary Hill International School Vista Verde North Caloocan
S.Y 2010 - 2014
Primary Rosary Hill International School Vista Verde North Caloocan
S.Y 2006 – 2009
Rosary Hill International School Vista Verde North Caloocan
S.Y 2004 – 2005
101 | P a g e
Belgira, Bryan Patrick B.

819 P.Campa St. Sampaloc Manila
pat18_belgira@yahoo.com
09053696466
CAREER OBJECTIVE
To work in an environment that challenge me to continue learning at the same time and
able to help and learn as much as I can from my peers.
SKILLS
 Ability to cope up in changing work environment and time management
 Has a skill to operate a Microsoft Office
 Flexible
PERSONAL DATA
Age: 19 years old

Birthday: March 1, 1998
Gender: Male
Weight: 61 kls
Height: 5’7”
102 | P a g e
A.Y 2014 - Present
Secondary: St. Paul College of Ilocos sur
S.Y 2010 - 2014
Primary St. Paul College of Ilocos sur
S.Y 2006 – 2009
St. Paul College of Ilocos sur
S.Y 2004 – 2005
103 | P a g e
Bibliography
[1]Payscale (2017),
https://www.payscale.com/research/PH/Job=Human_Resources_(HR)_Manager/Salary
[2]Office Desk, https://www.ofix.ph/store/Table-c15502829
[3] https://www.lazada.com.ph/shop-home-office-chairs/
[4] https://www.lazada.com.ph/amd-apu-a4-6300-39ghz-computer-package-
5816922.html?spm=a2o4l.category.products-list.12.4be362e13mtEk3&ff=1&sc=ERwU
[5] http://www.cabotcorp.com/solutions/products-plus/activated-carbon
[6] https://en.wikipedia.org/wiki/Water_purification
[7] Computer set price, https://www.lazada.com.ph/acer-aspire-tc-780-intel-core-i3-

kabylake4gb1tb2gb-gt720windows-10-desktop-with-215-inch-acer-monitor-
45024262.html?gclid=EAIaIQobChMItp--
t4uz1wIVRwUqCh1VEQECEAQYAyABEgIbz_D_BwE&s_kwcid=AL!3151!3!203145332155!!!g!!
&utm_source=google&utm_medium=sem_non_brand&utm_campaign=867874943&utm_conten
t=371243132101_AC593ELAAQT0XYANPH-
56013619_117721888&utm_term=42202491965_c_pla-
371243132101&adjust_tracker=t2v78t_5n20iw&adjust_campaign=867874943&adjust_adgroup
=42202491965_c_pla-
371243132101&adjust_creative=371243132101_AC593ELAAQT0XYANPH-
56013619_117721888&adjust_label={%22ClientID%22:%22187-677-
8753%22}&adjust_tracker_limit=100000&ef_id=V8KMkwAABIrmfIdO:20171110034416:s
[8] Delivery van price,

https://www.google.com.ph/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&cad=rja&uact=8&ve
d=0ahUKEwi0gKbzh8vXAhVJv5QKHSeOBf4QFggyMAI&url=https%3A%2F%2Fwww.autodeal.
com.ph%2Fcars%2Fisuzu%2Fn-series&usg=AOvVaw303JnyymjQefBBOLfHqet-
[9] https://www.iconlifesaver.com/
[10] http://www.portablewaterfilters.org/about/
[11] http://www.bfi.com.ph/
[12] http://www.globalsources.com/si/AS/Qingdao-Sea-Salt/6008832058575/pdtl/Blue-Treasure-
Philippines-Gravel-Coral-Sand/1119620706.htm
[13] http://www.philippinesypages.com.ph/construction/11462/coral-sand-hardware-
construction-suply
104 | P a g e
[14] https://en.wikipedia.org/wiki/List_of_bottled_water_brands
[15] https://www.businesslist.ph/category/bottled-water
[16] http://www.yellow-pages.ph/business/watering-hole-brew-pub-incorporated
[17] https://www.kitepackaging.co.uk/mcp/equipment/
[18] http://ph.priceprice.com/airconditioners/
105 | P a g e

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FAR EASTERN UNIVERSITY- MANILA

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

Contribution to Local and National Government ................................................................................... 78

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

Portable Activated Carbon Filter

Portable Water Filter is self-contained, usually hand-carried units used by recreational

untreated sources (e.g. rivers, lakes, groundwater etc.).

water can be processed. This business proposal is a manufacturing type of business.

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

II. BUSINESS PROFILE AND LOGO

The business proposal will be a manufacturing company named Katharos Company. It

symbolizes cleanliness and neatness.

III. MANAGEMENT HIGHLIGHTS

This proposal intends to establish a general partnership business. The business

will be a manufacturing company producing a portable water filter, this partnership

 Factory workers (10) 26 days/month

 Delivery Personnel (2) 26 days/month

IV. TECHNICAL HIGHLIGHTS

intersection of Pan Philippines Highway and Plaridel-Pulilan Diversion Road, Plaridel,

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

product to the department stores

VI. FINANCIAL HIGHLIGHTS

investment. In the succeeding years, net income is estimated to increase by 5% per

VII. SOCIO-ECONOMIC HIGHLIGHTS

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

Key Business Operations

domestic areas even in abroad. Katharos supplies top-quality activated carbon at

competitive prices to customers in many industries. The company’s end-to-end

distribution to change outs and reactivation.

Mission & Vision

Katharos aims to continue being a company that treat customers as Katharos

of satisfaction with good quality and productivity.

Katharos envisions itself to be recognized as a leading water purification

filter system in its chosen sectors.

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

of our customer and provides expert after-sales service. The company

Katharos motivates its employees by encouraging them to share their talents,

Katharos continuously seeks ways to improve the productivity, durability and

reliability of its products to maximize value of its customer’s investment.

Katharos is transparent in the way it conducts business. Honesty and fairness

guide their every action.

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

Katharos is a producer of portable carbon filter owned by five competitive,

The researchers decided to pursue a general partnership in their organization.

partnership business. Partnership income is taxed as personal income to the partners.

 A partnership may benefit from the combination of complementary skills of

their borrowing capacity may be greater.

passed through individual partners.

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

 Establishing a general partnership is simpler, cheaper, and requires less

paperwork than forming a corporation.

The Disadvantages of general partnerships are:

 A major disadvantage of a partnership is unlimited liability. General partners

 Since decisions are shared, disagreements can occur. A partnership is for

to dramatic split ups.

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

INSTITUTE OF ACCOUNTS, BUSINESS, AND FINANCE

Marketing and Sales Production and Recruitment Head

Production and HR Head