Major Assumptions:

Capital investment is P200,000 broken down into the ff.

P200,000 invested equally by 9 partners.

Income is distributable equally.

Tax rate is 30% same with current Philippine corporate tax rate.

Utilities expense increases 5% annually.

Selling price of the product is computed using cost plus method. 36% is added to the cost to compute SRP.

The selling price remains the same throughout the 5-year projection.

(PPE) Property, Plant and Equipment's useful life is 5 years.

Office supplies expense increases 5% annually.

Taxes and Licenses renewing process: 3% quarterly percentage tax, 0.5% annual local business tax

Advertising Expense, P 12,000

 DIRECT MATERIAL COST PER UNIT
ITEM PRICE QUANTITY UNIT COST
Armpit Patch 1.00 2 2.00
Activated Charcoal (per teaspoon) 2.50 2 5.00
Baking Soda 0.50 2 1.00
Aloe Vera 1.00 2 2.00

-
-
-
DIRECT MATERIAL COST PER UNIT 10.00

LABOR COST PER UNIT

WORKERS DAILY RATE NO. OF WORKING DAYS LABOR COST
Laborer 512.00 22 11,264.00
-
-
-
-
-
-
-
Total: 11,264.00
Div. by: Approx No. of Monthly Production 1,100
DIRECT LABOR COST PER UNIT 10.24
 MANUFACTURING OVERHEAD
A) INDIRECT MATERIAL
ITEM PRICE QPS UNIT COST
Masking Tape 15 5 3
Bubble Wrap 1350 400 3.375
Box 9.5 1 9.5

INDIRECT MATERIAL COST PER UNIT 15.875

B) INDIRECT LABOR
WORKERS DAILY RATE NO. OF WORKING DAYS LABOR COST
Production Manager -
-
-
-
-
-
Total: -
Div. by: Approx No. of Monthly Production 1,100
INDIRECT LABOR COST PER UNIT -

C) OVERHEAD
Electric Bill 2,000.00
Water Bill 700.00
Communication 1,200.00
Total: 3,900.00
Div. by: Approx No. of Monthly Production 1,100
OVERHEAD COST PER UNIT 3.545454545

MANUFACTURING OVERHEAD COST PER UNIT:

19.42
(Indirect Material + Indirect Labor + Overhead)
 MANUFACTURING COST PER UNIT
Direct Material 10.00
Direct Labor 10.24
Manufacturing Overhead 19.42
MANUFACTURING COST PER UNIT 39.66

SELLING PRICE
Manufacturing Cost per Unit 39.66
Mark up : 58% 23.003063636
SELLING PRICE 62.66
 Coaler
Finished Goods (In Unit
For the year ended Decembe
Year ACCOUNTS January February March April
Beginning Inventory - 110 110 110
Goods Produced 1,210 1,100 1,100 1,100
2019 Goods Available
Goods Sold
1,210
1,100
1,210
1,100
1,210
1,100
1,210
1,100
Ending Inventory 110 110 110 110

Beginning Inventory 110 120 120 120

Goods Produced 1,210 1,200 1,200 1,200
2020 Goods Available
Goods Sold
1,320
1,200
1,320
1,200
1,320
1,200
1,320
1,200
Ending Inventory 120 120 120 120

Beginning Inventory 120 130 130 130

Goods Produced 1,310 1,300 1,300 1,300
2021 Goods Available
Goods Sold
1,430
1,300
1,430
1,300
1,430
1,300
1,430
1,300
Ending Inventory 130 130 130 130

Beginning Inventory 130 140 140 140

Goods Produced 1,410 1,400 1,400 1,400
2022 Goods Available
Goods Sold
1,540
1,400
1,540
1,400
1,540
1,400
1,540
1,400
Ending Inventory 140 140 140 140

Beginning Inventory 140 150 150 150

Goods Produced 1,510 1,500 1,500 1,500
2023 Goods Available
Goods Sold
1,650
1,500
1,650
1,500
1,650
1,500
1,650
1,500
Ending Inventory 150 150 150 150
 Coaler
Finished Goods (In Units)
or the year ended December 2023
May June July August September October November December
110 110 110 110 110 110 110 110
1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100
1,210 1,210 1,210 1,210 1,210 1,210 1,210 1,210
1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100
110 110 110 110 110 110 110 110

120 120 120 120 120 120 120 120

1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200
1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320
1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200
120 120 120 120 120 120 120 120

130 130 130 130 130 130 130 130

1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300
1,430 1,430 1,430 1,430 1,430 1,430 1,430 1,430
1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300
130 130 130 130 130 130 130 130

140 140 140 140 140 140 140 140

1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400
1,540 1,540 1,540 1,540 1,540 1,540 1,540 1,540
1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400
140 140 140 140 140 140 140 140

150 150 150 150 150 150 150 150

1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
1,650 1,650 1,650 1,650 1,650 1,650 1,650 1,650
1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
150 150 150 150 150 150 150 150
TOTAL Year ACCOUNTS January
- Manufacturing Cost per unit 40
13,310 Finished Goods, Beginning -
13,310
13,200
2019 Goods Produced
Cost of Goods Sold
47,989
43,627
110 Finished Goods, Ending 4,363

110 Manufacturing Cost per unit 40

14,410 Finished Goods, Beginning 4,363
14,520
14,400
2020 Goods Produced
Cost of Goods Sold
47,989
47,593
120 Finished Goods, Ending 4,759

120 Manufacturing Cost per unit 40

15,610 Finished Goods, Beginning 4,759
15,730
15,600
2021 Goods Produced
Cost of Goods Sold
51,955
51,559
130 Finished Goods, Ending 5,156

130 Manufacturing Cost per unit 40

16,810 Finished Goods, Beginning 5,156
16,940
16,800
2022 Goods Produced
Cost of Goods Sold
55,921
55,525
140 Finished Goods, Ending 5,552

140 Manufacturing Cost per unit 40

18,010 Finished Goods, Beginning 5,552
18,150
18,000
2023 Goods Produced
Cost of Goods Sold
59,887
59,491
150 Finished Goods, Ending 5,949
 Coaler
Finished Goods (At Cost)
For the year ended December 2022
February March April May June
40 40 40 40 40
4,363 4,363 4,363 4,363 4,363
43,627 43,627 43,627 43,627 43,627
43,627 43,627 43,627 43,627 43,627
4,363 4,363 4,363 4,363 4,363

40 40 40 40 40
4,759 4,759 4,759 4,759 4,759
47,593 47,593 47,593 47,593 47,593
47,593 47,593 47,593 47,593 47,593
4,759 4,759 4,759 4,759 4,759

40 40 40 40 40
5,156 5,156 5,156 5,156 5,156
51,559 51,559 51,559 51,559 51,559
51,559 51,559 51,559 51,559 51,559
5,156 5,156 5,156 5,156 5,156

40 40 40 40 40
5,552 5,552 5,552 5,552 5,552
55,525 55,525 55,525 55,525 55,525
55,525 55,525 55,525 55,525 55,525
5,552 5,552 5,552 5,552 5,552

40 40 40 40 40
5,949 5,949 5,949 5,949 5,949
59,491 59,491 59,491 59,491 59,491
59,491 59,491 59,491 59,491 59,491
5,949 5,949 5,949 5,949 5,949
At Cost)
cember 2022
July August September October November
40 40 40 40 40
4,363 4,363 4,363 4,363 4,363
43,627 43,627 43,627 43,627 43,627
43,627 43,627 43,627 43,627 43,627
4,363 4,363 4,363 4,363 4,363

40 40 40 40 40
4,759 4,759 4,759 4,759 4,759
47,593 47,593 47,593 47,593 47,593
47,593 47,593 47,593 47,593 47,593
4,759 4,759 4,759 4,759 4,759

40 40 40 40 40
5,156 5,156 5,156 5,156 5,156
51,559 51,559 51,559 51,559 51,559
51,559 51,559 51,559 51,559 51,559
5,156 5,156 5,156 5,156 5,156

40 40 40 40 40
5,552 5,552 5,552 5,552 5,552
55,525 55,525 55,525 55,525 55,525
55,525 55,525 55,525 55,525 55,525
5,552 5,552 5,552 5,552 5,552

40 40 40 40 40
5,949 5,949 5,949 5,949 5,949
59,491 59,491 59,491 59,491 59,491
59,491 59,491 59,491 59,491 59,491
5,949 5,949 5,949 5,949 5,949
December TOTAL
40 40
4,363 -
43,627 527,881
43,627 523,518
4,363 4,363

40 40
4,759 4,363
47,593 571,507
47,593 571,111
4,759 4,759

40 40
5,156 4,759
51,559 619,100
51,559 618,703
5,156 5,156

40 40
5,552 5,156
55,525 666,692
55,525 666,296
5,552 5,552

40 40
5,949 5,552
59,491 714,285
59,491 713,888
5,949 5,949
 January February March April
Gross Sales 68,929.87 68,929.87 68,929.87 68,929.87
2019 Sales Discount 10% 10%
Net Sales 62,036.88 62,036.88 68,929.87 68,929.87
Gross Sales 75,196.22 75,196.22 75,196.22 75,196.22
2020 Sales Discount 10% 10%
Net Sales 67,676.60 67,676.60 75,196.22 75,196.22
Gross Sales 81,462.57 81,462.57 81,462.57 81,462.57
2021 Sales Discount 10% 10%
Net Sales 73,316.32 73,316.32 81,462.57 81,462.57
Gross Sales 87,728.93 87,728.93 87,728.93 87,728.93
2022 Sales Discount 10% 10%
Net Sales 78,956.03 78,956.03 87,728.93 87,728.93
Gross Sales 93,995.28 93,995.28 93,995.28 93,995.28
2023 Sales Discount 10% 10%
Net Sales 84,595.75 84,595.75 93,995.28 93,995.28
 SALES SCHEDULE

May June July August September

68,929.87 68,929.87 68,929.87 68,929.87 68,929.87
10% 10%
68,929.87 68,929.87 62,036.88 62,036.88 68,929.87
75,196.22 75,196.22 75,196.22 75,196.22 75,196.22
10% 10%
75,196.22 75,196.22 67,676.60 67,676.60 75,196.22
81,462.57 81,462.57 81,462.57 81,462.57 81,462.57
10% 10%
81,462.57 81,462.57 73,316.32 73,316.32 81,462.57
87,728.93 87,728.93 87,728.93 87,728.93 87,728.93
10% 10%
87,728.93 87,728.93 78,956.03 78,956.03 87,728.93
93,995.28 93,995.28 93,995.28 93,995.28 93,995.28
10% 10%
93,995.28 93,995.28 84,595.75 84,595.75 93,995.28
October November December YEARLY TOTAL
68,929.87 68,929.87 68,929.87 827,158.44
50% 20%
34,464.94 68,929.87 55,143.90 751,335.58
75,196.22 75,196.22 75,196.22 902,354.66
50% 20%
37,598.11 75,196.22 60,156.98 819,638.82
81,462.57 81,462.57 81,462.57 977,550.88
50% 20%
40,731.29 81,462.57 65,170.06 887,942.05
87,728.93 87,728.93 87,728.93 1,052,747.11
50% 20%
43,864.46 87,728.93 70,183.14 956,245.29
93,995.28 93,995.28 93,995.28 1,127,943.33
50% 20%
46,997.64 93,995.28 75,196.22 1,024,548.52
No. Procedure

1 Verify and reserve the company name with the Securities and Exchange Commission (SEC)

2 Deposit paid-up capital in the Authorized Agent Bank (AAB) and obtain bank certificate of deposit

3 Notarize articles of incorporation and treasurer's affidavit at the notary

4 Register the company with the SEC and receive pre-registered Taxpayer Indentification Number (TIN)

5 Obtain Baranggay clearance

After issuance of the SEC certificate of incoporation, pay the annual community tax and obtain the
6
community tax certificate (CTC) from the City Treasurer's Office (CTO)

7 Obtain the business permit application form from the Business Permits and Licesing Office (BPLO)

8 Obtain the business permit to operate from the BPLO

9 Buy special books of account at bookstore

10 Apply for Certificate of Registration (COR) and TIN at the bureau of Internal Revenue (BIR)

11 Pay the registration fee and documenatary stamp taxes (DST) at the AAB
12 Obtain the authority to print receipts and invoices from the BIR
13 Print receipts and invoices at the print shops
14 Have books of accounts and Printer's Certificate of Delivery (PCD) stamped by the BIR
15 Register with the Social Security System (SSS)
16 Register with the Philippine Health Insurance Company (PhilHealth)
TO
 Time to
Complete

1 day

1 day

1 day

3 days

1 day

1 day

1 day

6 days

1 day

2 days

1 day
1 day
7 days
1 day
7 days
1 day
TOTAL
 Associated Costs

PHP 40

No cost

PHP 500

PHP 2,665 (PHP 1,667.99 filing fee equivalent to 1/5 of 1% of the authorized capital stock or the subscription
price of the subscribed capital stock, whichever is higher but not less than PHP 1,000 + PHP 16.68 legal
research fee (LRF) equivalent to 1% of filing fee but not less than PHP 10 + PHP 500 By-laws + PHP 150 for
registration of stock and transfer book (STB) required for new corporations + PHP 320 STB + PHP 10
registration for SEC bulletin)

PHP 500 (between PHP 0 - PHP 600)

PHP 500

No cost

PHP 4,939 (PHP 2,084.98 business tax (25% of 1% of paid-up capital) + PHP 200 mayor’s permit + PHP 150
sanitary inspection fee + PHP 50 signboard fee + PHP 250 business plate + PHP 100 QCBRB + PHP 545 zoning
clearance + PHP 1,300 garbage fee+ PHP 259.5 FSIC (10% of all regulatory fees))

PHP 400

PHP 115 (PHP 1,000 certification fee + PHP 15 documentary stamp tax)

3 days
No cost
PHP 3500
No cost
No cost
No cost
17,829.00
approx 20,000
 PROPERTY, PLANT, AND EQUIPMENT SCHEDULE

FURNITURE AND FIXTURE

ITEM SOURCE QUANTITY
Wood Shelves Kasanib Enterprise 1
Wooden Folding Table Hopeway Shop 1
Monoblock Chairs Fair Price 6
Lifetime 6ft. Rectangular Folding Table The SM Store 2
Computer Table SCBC Enterprise 1
Swivel Chair The SM Store 1
Office Desk Hardware 1

TOTAL

OFFICE EQUIPMENT
ITEM SOURCE QUANTITY
HP Ink Tank 315 Printer Pc Express 1
Desktop Gilmore 1
Condura 6s Aircon Abenson 1

Total

PRODUCTION EQUIPMENT
ITEM SOURCE QUANTITY
Assembling Machine 1

Total
SCHEDULE

COST TOTAL
2,430.00 2,430.00
880.00 880.00
170.33 1,021.98
3,999.75 7,999.50
1,559.00 1,559.00
800.00 800.00
1,000.00 1,000.00
-
15,690.48

COST TOTAL
7290 7,290.00
11200 11,200.00
10398 10,398.00
-
-
-
28,888.00

COST TOTAL
50000 50,000.00
-
-
-
-
-
50,000.00
 SALARIES EXPENSE
APPROX NO OF
WORKERS DAILY RATE PROD. DAYS MONTHLY RATE

EMPLOYEES ENGAGED IN PRODUCTION

Laborer 512.00 22 11,264.00
0 - 22 -
0 - 22 -
0 - 22 -
0 - 22 -
Total Labor Cost 11,264.00
EMPLOYEES NOT ENGAGED IN PRODUCTION
22 -
22 -
22 -
22 -
22 -
Total Salaries Expense -
 SSS, HDMF AND PHILHEALTH EXPENSE UTILITIES AND COMMUNICATION
EMPLOYEE'S EMPLOYER'S
WORKERS SHARE SHARE TOTAL EXPENSE

SSS Contributions Electric Bill

Laborer 783.50 381.50 1,165.00 Water Bill
0 - Internet & phone
0 - Total
0 -
0 -
0 -
0 -
0 -
0 -
0 -
Sub-total 783.50 381.50 1,165.00
HDMF (Pag-ibig) Contributions
Laborer 225.28 225.28 450.56
0 - - -
0 - - -
0 - - -
0 - - -
0 - - -
0 - - -
0 - - -
0 - - -
0 - - -
Sub-total 225.28 225.28 450.56
Philhealth Contributions
Laborer 154.88 154.88 309.76
0 -
0 -
0 -
0 -
0 -
0 -
0 -
0 -
0 -
Sub-total 154.88 154.88 309.76
Total SSS, HDMF and
1,163.66 761.66 1,925.32
Philhealth Expense
IES AND COMMUNICATION TAXES AND LICENSES

AMOUNT SALES RATE AMOUNT

1,000.00 Percentage Tax

250.00 1st Quarter 193,003.64 3% 5,790.11
1,000.00 2nd Quarter 206,789.61 3% 6,203.69
2,250.00 3rd Quarter 193,003.64 3% 5,790.11
4th Quarter 158,538.70 3% 4,756.16
Local Business Tax 751,335.58 0.5% 3,756.68
TOTAL 26,296.75
 DEPRECIATION EXPENSE
ACQUISITION CARRYING MONTHLY
Year COST DEPRECIATION ACCUM. DEP'N VALUE DEP'N
FURNITURE AND FIXTURE
2019 15,690.48 3,138.10 3,138.10 12,552.38 261.51
2020 15,690.48 3,138.10 6,276.19 9,414.29 261.51
2021 15,690.48 3,138.10 9,414.29 6,276.19 261.51
2022 15,690.48 3,138.10 12,552.38 3,138.10 261.51
2023 15,690.48 3,138.10 15,690.48 - 261.51
OFFICE EQUIPMENT
2019 28,888.00 5,777.60 5,777.60 23,110.40 481.47
2020 28,888.00 5,777.60 11,555.20 17,332.80 481.47
2021 28,888.00 5,777.60 17,332.80 11,555.20 481.47
2022 28,888.00 5,777.60 23,110.40 5,777.60 481.47
2023 28,888.00 5,777.60 28,888.00 - 481.47
PRODUCTION EQUIPMENT
2019 50,000.00 10,000.00 10,000.00 40,000.00 833.33
2020 50,000.00 10,000.00 20,000.00 30,000.00 833.33
2021 50,000.00 10,000.00 30,000.00 20,000.00 833.33
2022 50,000.00 10,000.00 40,000.00 10,000.00 833.33
2023 50,000.00 10,000.00 50,000.00 - 833.33
TOTAL MONTHLY DEPRECIATION
TOTAL ANNUAL DEPRECIATION
YEARLY
DEP'N

3,138.10
3,138.10
3,138.10
3,138.10
3,138.10

5,777.60
5,777.60
5,777.60
5,777.60
5,777.60

10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
1,576.31
18,915.70
 Sta
For t

January February March

Net Sales 62,036.88 62,036.88 68,929.87
Cost of Good Sold 43,626.50 43,626.50 43,626.50
GROSS PROFIT 18,410.38 18,410.38 25,303.37

Operating Expenses:
Salaries Expense - - -
13th Month Pay 938.67 938.67 938.67
SSS Expense 1,165.00 1,165.00 1,165.00
HDMF Expense 450.56 450.56 450.56
PhilHealth Expense 309.76 309.76 309.76
Utilities Expense 2,250.00 2,250.00 2,250.00
Taxes and Licenses 23,756.68 5,790.11
Advertising Expense 1,000.00 1,000.00 1,000.00
Office Supplies Expense 488.00 488.00 488.00
Rent Expense 5,000.00 5,000.00 5,000.00
Depreciation Expense 1,576.31 1,576.31 1,576.31
Delivery Expenses 1,000.00 1,000.00 1,000.00
TOTAL OPERATING EXPENSES 37,934.97 14,178.29 19,968.40

Income Before Tax (19,524.59) 4,232.09 5,334.97

Income Tax (30%) - 1,269.63 1,600.49
NET INCOME (LOSS) (19,524.59) 2,962.46 3,734.48

Sta
For t

January February March

Net Sales 67,676.60 67,676.60 75,196.22
Cost of Goods Sold 47,592.55 47,592.55 47,592.55
GROSS PROFIT 20,084.05 20,084.05 27,603.68

Operating Expenses:
Salaries Expense - - -
13th Month Pay 938.67 938.67 938.67
SSS Expense 1,165.00 1,165.00 1,165.00
HDMF Expense 450.56 450.56 450.56
PhilHealth Expense 309.76 309.76 309.76
Utilities Expense 2,362.50 2,362.50 2,362.50
Taxes and Licenses 3,756.68 6,316.48
Advertising Expense 1,000.00 1,000.00 1,000.00
Office Supplies Expense 512.40 512.40 512.40
Rent Expense 5,000.00 5,000.00 5,000.00
Depreciation Expense 1,576.31 1,576.31 1,576.31
Delivery Expenses 1,000.00 1,000.00 1,000.00
TOTAL OPERATING EXPENSES 18,071.87 14,315.19 20,631.68

Income Before Tax 2,012.18 5,768.86 6,972.00

Income Tax (30%) 603.65 1,730.66 2,091.60
NET INCOME (LOSS) 1,408.53 4,038.20 4,880.40

Sta
For t

January February March

Net Sales 73,316.32 73,316.32 81,462.57
Cost of Goods Sold 51,558.59 51,558.59 51,558.59
GROSS PROFIT 21,757.73 21,757.73 29,903.98

Operating Expenses:
Salaries Expense - - -
13th Month Pay 938.67 938.67 938.67
SSS Expense 1,165.00 1,165.00 1,165.00
HDMF Expense 450.56 450.56 450.56
PhilHealth Expense 309.76 309.76 309.76
Utilities Expense 2,480.63 2,480.63 2,480.63
Taxes and Licenses 4,098.19 6,842.86
Advertising Expense 1,000.00 1,000.00 1,000.00
Office Supplies Expense 538.02 538.02 538.02
Rent Expense 5,000.00 5,000.00 5,000.00
Depreciation Expense 1,576.31 1,576.31 1,576.31
Delivery Expenses 1,000.00 1,000.00 1,000.00
TOTAL OPERATING EXPENSES 18,557.13 14,458.94 21,301.80

Income Before Tax 3,200.59 7,298.79 8,602.19

Income Tax (30%) 960.18 2,189.64 2,580.66
NET INCOME (LOSS) 2,240.41 5,109.15 6,021.53
 Sta
For t

January February March

Net Sales 78,956.03 78,956.03 87,728.93
Cost of Goods Sold 55,524.64 55,524.64 55,524.64
Gross Profit 23,431.40 23,431.40 32,204.29

Operating Expenses:
Salaries Expense - - -
13th Month Pay 938.67 938.67 938.67
SSS Expense 1,165.00 1,165.00 1,165.00
HDMF Expense 450.56 450.56 450.56
PhilHealth Expense 309.76 309.76 309.76
Utilities Expense 2,604.66 2,604.66 2,604.66
Taxes and Licenses 4,439.71 7,369.23
Advertising Expense 1,000.00 1,000.00 1,000.00
Office Supplies Expense 564.92 564.92 564.92
Rent Expense 5,000.00 5,000.00 5,000.00
Depreciation Expense 1,576.31 1,576.31 1,576.31
Delivery Expenses 1,000.00 1,000.00 1,000.00
TOTAL OPERATING EXPENSES 19,049.58 14,609.87 21,979.10

Income Before Tax 4,381.81 8,821.52 10,225.19

Income Tax (30%) 1,314.54 2,646.46 3,067.56
NET INCOME (LOSS) 3,067.27 6,175.07 7,157.63

Sta
For t

January February March

Net Sales 84,595.75 84,595.75 93,995.28
Cost of Goods Sold 59,490.68 59,490.68 59,490.68
Gross Profit 25,105.07 25,105.07 34,504.60

Operating Expenses:
Salaries Expense - - -
13th Month Pay 938.67 938.67 938.67
SSS Expense 1,165.00 1,165.00 1,165.00
HDMF Expense 450.56 450.56 450.56
PhilHealth Expense 309.76 309.76 309.76
Utilities Expense 2,734.89 2,734.89 2,734.89
Taxes and Licenses 7,895.60
Advertising Expense 1,000.00 1,000.00 1,000.00
Office Supplies Expense 593.17 593.17 593.17
Rent Expense 5,000.00 5,000.00 5,000.00
Depreciation Expense 1,576.31 1,576.31 1,576.31
Delivery Expenses 1,000.00 1,000.00 1,000.00
TOTAL OPERATING EXPENSES 14,768.35 14,768.35 22,663.95

Income Before Tax 10,336.72 10,336.72 11,840.64

Income Tax (30%) 3,101.02 3,101.02 3,552.19
NET INCOME (LOSS) 7,235.70 7,235.70 8,288.45
 Coaler
Statement of Compehensive Income
For the year ended December 31, 2019

April May June July August September

68,929.87 68,929.87 68,929.87 62,036.88 62,036.88 68,929.87
43,626.50 43,626.50 43,626.50 43,626.50 43,626.50 43,626.50
25,303.37 25,303.37 25,303.37 18,410.38 18,410.38 25,303.37

- - - - - -
938.67 938.67 938.67 938.67 938.67 938.67
1,165.00 1,165.00 1,165.00 1,165.00 1,165.00 1,165.00
450.56 450.56 450.56 450.56 450.56 450.56
309.76 309.76 309.76 309.76 309.76 309.76
2,250.00 2,250.00 2,250.00 2,250.00 2,250.00 2,250.00
6,203.69 5,790.11
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
488.00 488.00 488.00 488.00 488.00 488.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
1,576.31 1,576.31 1,576.31 1,576.31 1,576.31 1,576.31
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
14,178.29 14,178.29 20,381.98 14,178.29 14,178.29 19,968.40

11,125.08 11,125.08 4,921.39 4,232.09 4,232.09 5,334.97

3,337.52 3,337.52 1,476.42 1,269.63 1,269.63 1,600.49
7,787.55 7,787.55 3,444.97 2,962.46 2,962.46 3,734.48

Coaler
Statement of Compehensive Income
For the year ended December 31, 2020

April May June July August September

75,196.22 75,196.22 75,196.22 67,676.60 67,676.60 75,196.22
47,592.55 47,592.55 47,592.55 47,592.55 47,592.55 47,592.55
27,603.68 27,603.68 27,603.68 20,084.05 20,084.05 27,603.68

- - - - - -
938.67 938.67 938.67 938.67 938.67 938.67
1,165.00 1,165.00 1,165.00 1,165.00 1,165.00 1,165.00
450.56 450.56 450.56 450.56 450.56 450.56
309.76 309.76 309.76 309.76 309.76 309.76
 2,362.50 2,362.50 2,362.50 2,362.50 2,362.50 2,362.50
(6,767.66) (6,316.48)
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
512.40 512.40 512.40 512.40 512.40 512.40
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
1,576.31 1,576.31 1,576.31 1,576.31 1,576.31 1,576.31
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
14,315.19 14,315.19 7,547.53 14,315.19 14,315.19 7,998.71

13,288.48 13,288.48 20,056.14 5,768.86 5,768.86 19,604.96

3,986.54 3,986.54 6,016.84 1,730.66 1,730.66 5,881.49
9,301.94 9,301.94 14,039.30 4,038.20 4,038.20 13,723.48

Coaler
Statement of Compehensive Income
For the year ended December 31, 2021

April May June July August September

81,462.57 81,462.57 81,462.57 73,316.32 73,316.32 81,462.57
51,558.59 51,558.59 51,558.59 51,558.59 51,558.59 51,558.59
29,903.98 29,903.98 29,903.98 21,757.73 21,757.73 29,903.98

- - - - - -
938.67 938.67 938.67 938.67 938.67 938.67
1,165.00 1,165.00 1,165.00 1,165.00 1,165.00 1,165.00
450.56 450.56 450.56 450.56 450.56 450.56
309.76 309.76 309.76 309.76 309.76 309.76
2,480.63 2,480.63 2,480.63 2,480.63 2,480.63 2,480.63
(7,331.63) (6,842.86)
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
538.02 538.02 538.02 538.02 538.02 538.02
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
1,576.31 1,576.31 1,576.31 1,576.31 1,576.31 1,576.31
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
14,458.94 14,458.94 7,127.31 14,458.94 14,458.94 7,616.08

15,445.04 15,445.04 22,776.67 7,298.79 7,298.79 22,287.90

4,633.51 4,633.51 6,833.00 2,189.64 2,189.64 6,686.37
10,811.53 10,811.53 15,943.67 5,109.15 5,109.15 15,601.53
 Coaler
Statement of Compehensive Income
For the year ended December 31, 2022

April May June July August September

87,728.93 87,728.93 87,728.93 78,956.03 78,956.03 87,728.93
55,524.64 55,524.64 55,524.64 55,524.64 55,524.64 55,524.64
32,204.29 32,204.29 32,204.29 23,431.40 23,431.40 32,204.29

- - - - - -
938.67 938.67 938.67 938.67 938.67 938.67
1,165.00 1,165.00 1,165.00 1,165.00 1,165.00 1,165.00
450.56 450.56 450.56 450.56 450.56 450.56
309.76 309.76 309.76 309.76 309.76 309.76
2,604.66 2,604.66 2,604.66 2,604.66 2,604.66 2,604.66
(7,895.60) (7,369.23)
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
564.92 564.92 564.92 564.92 564.92 564.92
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
1,576.31 1,576.31 1,576.31 1,576.31 1,576.31 1,576.31
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
14,609.87 14,609.87 6,714.27 14,609.87 14,609.87 7,240.64

17,594.42 17,594.42 25,490.02 8,821.52 8,821.52 24,963.65

5,278.33 5,278.33 7,647.01 2,646.46 2,646.46 7,489.09
12,316.09 12,316.09 17,843.01 6,175.07 6,175.07 17,474.55

Coaler
Statement of Compehensive Income
For the year ended December 31, 2023

April May June July August September

93,995.28 93,995.28 93,995.28 84,595.75 84,595.75 93,995.28
59,490.68 59,490.68 59,490.68 59,490.68 59,490.68 59,490.68
34,504.60 34,504.60 34,504.60 25,105.07 25,105.07 34,504.60

- - - - - -
938.67 938.67 938.67 938.67 938.67 938.67
1,165.00 1,165.00 1,165.00 1,165.00 1,165.00 1,165.00
450.56 450.56 450.56 450.56 450.56 450.56
309.76 309.76 309.76 309.76 309.76 309.76
 2,734.89 2,734.89 2,734.89 2,734.89 2,734.89 2,734.89
(8,459.57) (7,895.60)
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
593.17 593.17 593.17 593.17 593.17 593.17
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
1,576.31 1,576.31 1,576.31 1,576.31 1,576.31 1,576.31
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
14,768.35 14,768.35 6,308.78 14,768.35 14,768.35 6,872.75

19,736.24 19,736.24 28,195.82 10,336.72 10,336.72 27,631.85

5,920.87 5,920.87 8,458.75 3,101.02 3,101.02 8,289.55
13,815.37 13,815.37 19,737.07 7,235.70 7,235.70 19,342.29
October November December TOTAL
34,464.94 68,929.87 55,143.90 751,335.58
43,626.50 43,626.50 43,626.50 523,518.00
(9,161.57) 25,303.37 11,517.40 227,817.58

- - - -
938.67 938.67 938.67 11,264.00
1,165.00 1,165.00 1,165.00 13,980.00
450.56 450.56 450.56 5,406.72
309.76 309.76 309.76 3,717.12
2,250.00 2,250.00 2,250.00 27,000.00
4,756.16 46,296.75
1,000.00 1,000.00 1,000.00 12,000.00
488.00 488.00 488.00 5,856.00
5,000.00 5,000.00 5,000.00 60,000.00
1,576.31 1,576.31 1,576.31 18,915.70
1,000.00 1,000.00 1,000.00 12,000.00
14,178.29 14,178.29 18,934.46 216,436.28

(23,339.86) 11,125.08 (7,417.06) 11,381.30

- 3,337.52 - 3,414.39
(23,339.86) 7,787.55 (7,417.06) 7,966.91

October November December TOTAL

37,598.11 75,196.22 60,156.98 819,638.82
47,592.55 47,592.55 47,592.55 571,110.55
(9,994.43) 27,603.68 12,564.43 248,528.27

- - - -
938.67 938.67 938.67 11,264.00
1,165.00 1,165.00 1,165.00 13,980.00
450.56 450.56 450.56 5,406.72
309.76 309.76 309.76 3,717.12
 2,362.50 2,362.50 2,362.50 28,350.00
(5,188.54) (8,199.52)
1,000.00 1,000.00 1,000.00 12,000.00
512.40 512.40 512.40 6,148.80
5,000.00 5,000.00 5,000.00 60,000.00
1,576.31 1,576.31 1,576.31 18,915.70
1,000.00 1,000.00 1,000.00 12,000.00
14,315.19 14,315.19 9,126.66 163,582.81

(24,309.63) 13,288.48 3,437.78 84,945.46

- 3,986.54 1,031.33 25,483.64
(24,309.63) 9,301.94 2,406.44 59,461.82

October November December TOTAL

40,731.29 81,462.57 65,170.06 887,942.05
51,558.59 51,558.59 51,558.59 618,703.09
(10,827.30) 29,903.98 13,611.47 269,238.96

- - - -
938.67 938.67 938.67 11,264.00
1,165.00 1,165.00 1,165.00 13,980.00
450.56 450.56 450.56 5,406.72
309.76 309.76 309.76 3,717.12
2,480.63 2,480.63 2,480.63 29,767.50
(5,620.92) (8,854.36)
1,000.00 1,000.00 1,000.00 12,000.00
538.02 538.02 538.02 6,456.24
5,000.00 5,000.00 5,000.00 60,000.00
1,576.31 1,576.31 1,576.31 18,915.70
1,000.00 1,000.00 1,000.00 12,000.00
14,458.94 14,458.94 8,838.02 164,652.92

(25,286.24) 15,445.04 4,773.45 104,586.04

- 4,633.51 1,432.03 31,375.81
(25,286.24) 10,811.53 3,341.41 73,210.23
October November December TOTAL
43,864.46 87,728.93 70,183.14 956,245.29
55,524.64 55,524.64 55,524.64 666,295.64
(11,660.17) 32,204.29 14,658.50 289,949.65

- - - -
938.67 938.67 938.67 11,264.00
1,165.00 1,165.00 1,165.00 13,980.00
450.56 450.56 450.56 5,406.72
309.76 309.76 309.76 3,717.12
2,604.66 2,604.66 2,604.66 31,255.88
(6,053.30) (9,509.19)
1,000.00 1,000.00 1,000.00 12,000.00
564.92 564.92 564.92 6,779.05
5,000.00 5,000.00 5,000.00 60,000.00
1,576.31 1,576.31 1,576.31 18,915.70
1,000.00 1,000.00 1,000.00 12,000.00
14,609.87 14,609.87 8,556.58 165,809.27

(26,270.05) 17,594.42 6,101.93 124,140.38

- 5,278.33 1,830.58 37,242.11
(26,270.05) 12,316.09 4,271.35 86,898.26

October November December TOTAL

46,997.64 93,995.28 75,196.22 1,024,548.52
59,490.68 59,490.68 59,490.68 713,888.18
(12,493.04) 34,504.60 15,705.54 310,660.34

- - - -
938.67 938.67 938.67 11,264.00
1,165.00 1,165.00 1,165.00 13,980.00
450.56 450.56 450.56 5,406.72
309.76 309.76 309.76 3,717.12
 2,734.89 2,734.89 2,734.89 32,818.67
(6,485.67) (14,945.25)
1,000.00 1,000.00 1,000.00 12,000.00
593.17 593.17 593.17 7,118.00
5,000.00 5,000.00 5,000.00 60,000.00
1,576.31 1,576.31 1,576.31 18,915.70
1,000.00 1,000.00 1,000.00 12,000.00
14,768.35 14,768.35 8,282.68 162,274.96

(27,261.39) 19,736.24 7,422.86 148,385.38

- 5,920.87 2,226.86 44,515.61
(27,261.39) 13,815.37 5,196.00 103,869.77
 Coaler
Statement of Compehensive Income
For the 5 years ended December 31, 2022
2019 2020 2021 2022

GROSS PROFIT 227,817.58 248,528.27 269,238.96 289,949.65

Operating Expenses:
Salaries Expense - - - -
13th Month Pay 11,264.00 11,264.00 11,264.00 11,264.00
SSS Expense 13,980.00 13,980.00 13,980.00 13,980.00
HDMF Expense 5,406.72 5,406.72 5,406.72 5,406.72
PhilHealth Expense 3,717.12 3,717.12 3,717.12 3,717.12
Utilities Expense 27,000.00 28,350.00 29,767.50 31,255.88
Taxes and Licenses 46,296.75 (8,199.52) (8,854.36) (9,509.19)
Advertising Expense 12,000.00 12,000.00 12,000.00 12,000.00
Office Supplies Expense 5,856.00 6,148.80 6,456.24 6,779.05
Rent Expense 60,000.00 60,000.00 60,000.00 60,000.00
Depreciation Expense 18,915.70 18,915.70 18,915.70 18,915.70
Delivery Expenses 12,000.00 12,000.00 12,000.00 12,000.00
TOTAL OPERATING EXPENSES 216,436.28 163,582.81 164,652.92 165,809.27

Income Before Tax 11,381.30 84,945.46 104,586.04 124,140.38

Income Tax (30%) 3,414.39 25,483.64 31,375.81 37,242.11
NET INCOME (LOSS) 7,966.91 59,461.82 73,210.23 86,898.26
2023

310,660.34

-
11,264.00
13,980.00
5,406.72
3,717.12
32,818.67
(14,945.25)
12,000.00
7,118.00
60,000.00
18,915.70
12,000.00
162,274.96

148,385.38
44,515.61
103,869.77
 Coaler
Statement of Changes in Partners' Equity
For the 5 years ended December 31, 2023

2019 2020 2021 2022

Beginning Capital
Bustarde, Capital 22,222.22 23,107.43 29,714.30 37,848.77
Del Rosario, Capital 22,222.22 23,107.43 29,714.30 37,848.77
Evangelista, Capital 22,222.22 23,107.43 29,714.30 37,848.77
Maranan, Capital 22,222.22 23,107.43 29,714.30 37,848.77
Salvaleon, Capital 22,222.22 23,107.43 29,714.30 37,848.77
Santa Maria, Capital 22,222.22 23,107.43 29,714.30 37,848.77
Semilla, Capital 22,222.22 23,107.43 29,714.30 37,848.77
Tordesillas, Capital 22,222.22 23,107.43 29,714.30 37,848.77
Tugay, Capital 22,222.22 23,107.43 29,714.30 37,848.77

TOTAL 200,000.00 207,966.91 267,428.73 340,638.96

Add: Net Income (Loss)

Bustarde, Capital 885.21 6,606.87 8,134.47 9,655.36

Del Rosario, Capital 885.21 6,606.87 8,134.47 9,655.36
Evangelista, Capital 885.21 6,606.87 8,134.47 9,655.36
Maranan, Capital 885.21 6,606.87 8,134.47 9,655.36
Salvaleon, Capital 885.21 6,606.87 8,134.47 9,655.36
Santa Maria, Capital 885.21 6,606.87 8,134.47 9,655.36
Semilla, Capital 885.21 6,606.87 8,134.47 9,655.36
Tordesillas, Capital 885.21 6,606.87 8,134.47 9,655.36
Tugay, Capital 885.21 6,606.87 8,134.47 9,655.36

EndinTOTAL 7,966.91 59,461.82 73,210.23 86,898.26

Bustarde, Capital 23,107.43 29,714.30 37,848.77 47,504.14

Del Rosario, Capital 23,107.43 29,714.30 37,848.77 47,504.14
Evangelista, Capital 23,107.43 29,714.30 37,848.77 47,504.14
Maranan, Capital 23,107.43 29,714.30 37,848.77 47,504.14
Salvaleon, Capital 23,107.43 29,714.30 37,848.77 47,504.14
Santa Maria, Capital 23,107.43 29,714.30 37,848.77 47,504.14
Semilla, Capital 23,107.43 29,714.30 37,848.77 47,504.14
Tordesillas, Capital 23,107.43 29,714.30 37,848.77 47,504.14
Tugay, Capital 23,107.43 29,714.30 37,848.77 47,504.14

TOTAL 207,966.91 267,428.73 340,638.96 427,537.22

Number of Partners: 9.00
2023

47,504.14
47,504.14
47,504.14
47,504.14
47,504.14
47,504.14
47,504.14
47,504.14
47,504.14

427,537.22

11,541.09
11,541.09
11,541.09
11,541.09
11,541.09
11,541.09
11,541.09
11,541.09
11,541.09

103,869.77

59,045.22
59,045.22
59,045.22
59,045.22
59,045.22
59,045.22
59,045.22
59,045.22
59,045.22

531,406.99
 Coaler
Statement of Financial Position
As of the 5 years ending December 31, 2023
ACCOUNT 2019 2020 2021

ASSETS
Current Assets
Cash 133,281.19 233,331.35 330,952.84
Finished Goods (ending) 4,362.65 4,759.25 5,155.86
Total Current Assets: 137,643.84 238,090.60 336,108.70

Noncurrent Assets
Furniture and Fixture 15,690.48 15,690.48 15,690.48
Accum. Dep'n - Furniture and Fixture (3,138.10) (6,276.19) (9,414.29)
Office Equipment 28,888.00 28,888.00 28,888.00
Accum. Dep'n - Office Equipment (5,777.60) (11,555.20) (17,332.80)
Production Equipment 50,000.00 50,000.00 50,000.00
Accum. Dep'n - Production Equipment (10,000.00) (20,000.00) (30,000.00)
Total Noncurrent Assets 75,662.78 56,747.09 37,831.39

TOTAL ASSETS: 213,306.62 294,837.69 373,940.09

LIABILITIES AND PARTNERS' EQUITY

Liablities
SSS Payable 1,165.00 1,165.00 1,165.00
HDMF Payable 450.56 450.56 450.56
PhilHealth Payable 309.76 309.76 309.76
Income Tax Payable 3,414.39 25,483.64 31,375.81
Total Liabilities 5,339.71 27,408.96 33,301.13

Partners' Equity
Bustarde, Capital 23,107.43 29,714.30 37,848.77
Del Rosario, Capital 23,107.43 29,714.30 37,848.77
Evangelista, Capital 23,107.43 29,714.30 37,848.77
Maranan, Capital 23,107.43 29,714.30 37,848.77
Salvaleon, Capital 23,107.43 29,714.30 37,848.77
Santa Maria, Capital 23,107.43 29,714.30 37,848.77
Semilla, Capital 23,107.43 29,714.30 37,848.77
Tordesillas, Capital 23,107.43 29,714.30 37,848.77
Tugay, Capital 23,107.43 29,714.30 37,848.77
Total Capital 207,966.91 267,428.73 340,638.96

TOTAL LIABILITIES AND PARTNERS' EQUITY: 213,306.62 294,837.69 373,940.09

- - -
023
2022 2023

442,236.50 571,898.86
5,552.46 5,949.07
447,788.96 577,847.92

15,690.48 15,690.48
(12,552.38) (15,690.48)
28,888.00 28,888.00
(23,110.40) (28,888.00)
50,000.00 50,000.00
(40,000.00) (50,000.00)
18,915.70 -

466,704.66 577,847.92

1,165.00 1,165.00
450.56 450.56
309.76 309.76
37,242.11 44,515.61
39,167.43 46,440.93

47,504.14 59,045.22
47,504.14 59,045.22
47,504.14 59,045.22
47,504.14 59,045.22
47,504.14 59,045.22
47,504.14 59,045.22
47,504.14 59,045.22
47,504.14 59,045.22
47,504.14 59,045.22
427,537.22 531,406.99

466,704.66 577,847.92 Note: Total Assets should always be equal to TOTAL LIABILITIES AND PARTNERS' EQUIT
- -
LITIES AND PARTNERS' EQUITY
 Coaler
Statement of Cash Flow
As of the 5 years ending December 31, 2023
ACCOUNTS 2019 2020 2021

OPERATING ACTIVITIES:
Net Income 7,966.91 59,461.82 73,210.23
Depreciation 18,915.70 18,915.70 18,915.70
26,882.61 78,377.52 92,125.92

(Increase) decrease in Finished Goods (4,362.65) (396.60) (396.60)

Increase (decrease) in SSS Payable 1,165.00 - -
Increase (decrease) in HDMF Payable 450.56 - -
Increase (decrease) in PhilHealth Payable 309.76 - -
Increase (decrease) in Income Tax Payable 3,414.39 22,069.25 5,892.17
Net Cash Flow from Operating Activities 27,859.67 21,672.64 5,495.57

INVESTING ACTIVITIES:
Furniture and Fixture (15,690.48) - -
Office Equipment (28,888.00) - -
Production Equipment (50,000.00) - -
Net Cash Flow from Investing Activities (94,578.48) - -

FINANCING ACTIVITIES:
Capital Investment 200,000.00
Receipt/(Payment) of Loans
Net Cash Flow from Financing Activities 200,000.00 - -

Net Cash Flow 133,281.19 100,050.16 97,621.49

Add: Cash Balance, Beginning - 133,281.19 233,331.35
Cash Balance, Ending 133,281.19 233,331.35 330,952.84
23
2022 2023

86,898.26 103,869.77
18,915.70 18,915.70
105,813.96 122,785.46

(396.60) (396.60)
- -
- -
- -
5,866.30 7,273.50
5,469.70 6,876.90

- -
- -
- -
- -

- -

111,283.66 129,662.36
330,952.84 442,236.50
442,236.50 571,898.86
 Variable Cost
2019 2020 2021

Direct Material 132,000.00 144,000.00 156,000.00

Direct Labor 135,168.00 147,456.00 159,744.00
Overhead Cost 256,350.00 279,654.55 302,959.09
TOTAL 523,518.00 571,110.55 618,703.09
- - -

Fixed Cost
2019 2020 2021
Salaries Expense - - -
13th Month Pay 11,264.00 11,264.00 11,264.00
SSS Expense 13,980.00 13,980.00 13,980.00
HDMF Expense 5,406.72 5,406.72 5,406.72
PhilHealth Expense 3,717.12 3,717.12 3,717.12
Utilities Expense 27,000.00 28,350.00 29,767.50
Taxes and Licenses 46,296.75 (8,199.52) (8,854.36)
Advertising Expense 12,000.00 12,000.00 12,000.00
Office Supplies Expense 5,856.00 6,148.80 6,456.24
Rent Expense 60,000.00 60,000.00 60,000.00
Depreciation Expense 18,915.70 18,915.70 18,915.70
Delivery Expense 12,000.00 12,000.00 12,000.00
TOTAL 216,436.28 163,582.81 164,652.92
- - -
2022 2023

168,000.00 180,000.00
172,032.00 184,320.00
326,263.64 349,568.18
666,295.64 713,888.18
- -

2022 2023
- -
11,264.00 11,264.00
13,980.00 13,980.00
5,406.72 5,406.72
3,717.12 3,717.12
31,255.88 32,818.67
(9,509.19) (14,945.25)
12,000.00 12,000.00
6,779.05 7,118.00
60,000.00 60,000.00
18,915.70 18,915.70
12,000.00 12,000.00
165,809.27 162,274.96
- -
 Breakeven Analysis
2019 2020
Net Sales 751,335.58 819,638.82
Variable Expense 523,518.00 571,110.55
Gross Margin 227,817.58 248,528.27
Divided by Sales 751,335.58 819,638.82
CONTRIBUTION MARGIN RATIO 30% 30%

Fixed Expenses 216,436.28 163,582.81

Divided by Contribution Margin Ratio 30% 30%
BREAKEVEN POINT IN PESOS 713,800.39 539,491.24

Divided by Mark Up 23.00 23.00

BREAKEVEN POINT IN UNITS 9,409 7,111
Analysis
2021 2022 2023
887,942.05 956,245.29 1,024,548.52
618,703.09 666,295.64 713,888.18
269,238.96 289,949.65 310,660.34
887,942.05 956,245.29 1,024,548.52
30% 30% 30%

164,652.92 165,809.27 162,274.96

30% 30% 30%
543,020.41 546,834.03 535,177.97

23.00 23.00 23.00

7,158 7,208 7,054
 Return on Investment and Payback Period
2019 2020 2021 2022
Discount Rate 10%
Net Income 7,966.91 59,461.82 73,210.23 86,898.26
Depreciation 18,915.70 18,915.70 18,915.70 18,915.70
Net Cash Flow 26,882.61 78,377.52 92,125.92 105,813.96
Discount Factor 0.9091 0.8264 0.7513 0.6830
Present Value 24,438.73 64,774.81 69,215.57 72,272.36
Accumulated PV 24,438.73 89,213.54 158,429.11 230,701.47

Return on Investment 33%

Payback Period 3.02

Year Net Cash Flow Capital Investment 200,000.00

1 26,882.61 173,117.39
2 78,377.52 94,739.88
3 92,125.92 2,613.95
4 105,813.96 (103,200.01)
5 122,785.46 (225,985.47)
 2023 NPV

103,869.77
18,915.70
122,785.46 106,941.58
0.6209
76,240.11
306,941.58

2,613.95 0.024703280092
105,813.96

Payback Period 3.02