Hello everyone! Good Day! Greetings with peace and prosperity to all. I'm Alfonso E.

Perneto, BSBA Financial Management and 2nd year student. I obtained this feasibility
study from the 4th-year financial management students. I'm grateful to Ms. Anita's group
for allowing me to conduct and present this feasibility study. I will be presenting a
feasibility study in regard to their financial aspect. This presentation will help us examine
and analyse their forecasted financial statements in the current year and over the next 5
years. Then I will present to you all the company description, vision, mission, and goals.
The business overview, We propose Coco-licious Mini Delicacy Snack House as the
title of the proposed business because we find it odd and fascinating. The term
"coco" comes from the word "coconut," which contains edible white flesh and clear liquid
inside and is also considered a tropical palm. And the term "licious" is semantically
related to the word "delicious," which is pleasing in the sense of taste to the consumer.
It is a delicacy because most Filipinos like to eat kakanin and it is very traditional for
everyone. It is also a snack house where you can bring your friends and family to dine
in and enjoy delicious delicacies and a relaxing ambience. They also offer a take-out
service if you prefer to consume them in your home. 

The vision of the business

We envision being a pioneer food establishment in Eastern Samar that maximizes the
use of coconut in all our food products.

The Mission

To create a healthy snack made from naturally sourced materials that provides our
customers with refreshment, a high-quality product, and excellent service at a fair price
so that everyone can enjoy the unique flavor of coconut. with the intention of doing work
for the local community.

The Goals of the Business

Their ambitions are to establish a thriving food business that provides a distinct taste
and thrilling experience.

To promote innovation and sustainable use of coconut as a food source;

 To be valued and trusted by our customers as a food service provider.

 to serve quality and affordable food.

 to establish customer loyalty.

The next part of the slide will foresee the projected financial statement of the business
they have proposed.
We can see that their pre-operating cash flow is focused on their operating activities,
investment activities, and financing activities. It gives us the amounts of -43,841, -571,
412, and 818,244, respectively. As a result, they have a cash balance for the operation
of 202,991.

Together with their pre-operating balance sheet, they have presented the total current
assets, total non-current assets, and total assets, which also gives the amounts of
230,244.10, 571,412, and 801,658.10, respectively. The business has no liabilities due
to their capital source of finance. They all contributed the same amount of 114, 522.30
to the Partners' Equity, for a total of 801, 658.10. This pre-operating balance sheet will
have an effect on their future operations as they operate in accordance with their
business plan and this study. 

Their projected statement of comprehensive income or income statement. They have

projected sales, selling and administrative expenses, income tax, and, lastly, the net
income of the specified years. 

Sales will rise over the next few years, reaching a 5% increase in 2023, 5% in 2024,
and 5% in 2026. The increase is the same over the years.

The gross profit increased from 2022 to 2023 by 4%. They have also increased by 5%
from 2024 to 2026.

The total selling and administrative expenses slightly increased over the years.
Expenses are expected to rise by 0.16% in 2023, by 0.12% in 2024, 0.22% in 2025, and
0.09% in 2026.

The net income rises every year by 11% in 2023, by 12% in 2024, by 10% in 2025 and
2026.

n the graph, we can see the increases in the accounts associated with their amounts
and in years.

 In the Statement of Financial Position, they have classified it into assets. Under this
classification, we have current and non-current. Under this classification of liabilities, we
have current and non-current and, lastly, partners' equity, which is consolidated their
capital accounts. 

In the asset section, cash and cash equivalents have increased over the years. By 39%
increase in 2023, by 30% increase in 2024, by 25% increase in 2025.

The total current assets also increased over the period, by 38% in 2023, by 30% in
2024, by 25% in 2025 and by 21% in 2026. The total non-current assets also increased
over the period by 10% in 2023, by 11% in 2024, by 12% in 2025, and by 14% in 2026.

Total assets rose 23% in 2023, 21% in 2024, 19% in 2025, and 17% in 2026. 
In the liabilities section, the total liabilities increased by 7% in 2023, by 6% in 2024, by
6% in 2025, and by 6% in 2026.

Partners Equity increased over the years by 24% in 2023, by 21% in 2024, by 19% in
2025 and by 18% in 2026.

Total Liabilities and Partners Equity increased over the years by 23% in 2023, by 21%
in 2024, by 19% in 2025 and by 17% in 2026.

STATEMENT OF CASH FLOW, IN YEARS OF 2022 TO 2026

We can see that the operating activity in 2023 decreased by 8% in the amount of
36,578. that the operation's outflows are much higher than its inflows. In 2024, there will
be an increase of 11%. In 2025 and 2026, there is also an increase of 10%. Secondly,
the net cash provided by the financing activities, which increased due to the partners'
withdrawal, makes it negative, or a deduction to the cash or outflows of their
contribution. At the end of the year, the cash balance was increased by the amount and
percent of 414,452 in 2023, by 30% in 2024, by 25% in 2025, and by 21% in 2026.
Hence, the cash over the period is increased.

The statement of Changes in Partner’s Equity. In 2022, the withdraw of the partners
amounted to - 35,350.00, they have contributed to their capital is 116,892.00 and
comprehensive income of 50,499 each of the partners, which is equally divided the
353,493. the total partner’s capital is amounted to 1,136,387.00
In 2023, the total withdraw of partners is equal to -40,033 which is each of -5,719 and
total partner’s capital is equal to 1,496,663.
In 2024, the total withdraw of partners is equal to -44,912 which is each of -6,416 and
total partner’s capital is equal to 1,900,892.
In 2025, the total withdraw of partners is equal to -50,106 which is each of -7,158 and
total partner’s capital is equal to 2,351,818
In 2026, the total withdraw of partners is equal to -55,580 which is each of -7,940 and
total partner’s capital is equal to 2,852,038.

The profit distribution to the Partner’s Capital, In 2022 there is income to be distributed
amounting of 353,494 and its equally distributed amounted of 50,499.
In 2023 there is income to be distributed amounting of 400,310 and it’s equally
distributed amounted of 57,187
In 2024 there is income to be distributed amounting of 449,140 and it’s equally
distributed amounted of 64,163
In 2025 there is income to be distributed amounting of 501,032 and it’s equally
distributed amounted of 71,576
In 2022 there is income to be distributed amounting of 555,803 and it’s equally
distributed amounted of 79,400.
Schedule of Sale for the different Kakanin that are present on their store, in every year
for 2023 to 2026 there is an increase of 5% of the total sales.
YEAR RETURN ON INVESTMENT
2022 353,494
X 100=43.2 %
818,244
2023 400,310
X 100=48.9 %
818,244
2024 449,140
X 100=54.9 %
818,244
2025 501,032
X 100=61.2 %
818,244
2026 555,803
X 100=67.9 %
818,244

PAYBACK PERIOD (818,244) investment

=2 + 0.14 or 2 years and 1 month
I remain most grateful for the rapt attention with which you sat through this presentation.
I’m confident that you’ve learned something fro m it. Thank you very much.