Capital Assets

Buildings and Machinery Price (Php)

Main Office 30,000.00
Factory 70,000.00
Automatic Assembly Machine 100,000.00
Fastener Installation Machine 150,000.00
Automatic Assembly Machine (Cyclocomputer) 100,000.00

Total 450,000.00

Furnitures and Fixtures Quantity Price

Standard Office chairs  12.00 959.00
Office Desk  12.00 1,599.00
C-Suite Chairs  5.00 1,671.00
C-Suite Desk  5.00 2,799.00
Conference Room  1.00 23,000.00
Break Room Chairs  10.00 597.00
Break Room table  2.00 3,000.00
Refrigerator  1.00 5,000.00
Microwave  1.00 3,500.00
Electric Fan  10.00 1,598.00
 Water Dispenser  3.00 1,000.00
150 Watt UFO Light  12.00 1,290.00
36W Hanging Lamp  20.00 568.00

Total 142,336.00

Pre Operatioin

Recruitment and Hiring Price (PhP)

Venue 30,000.00
Production Supervisor 27,000.00
Prototype 30,000.00

Total 87,000.00

License and Permits Price (Php)

Busines Permit 3,200.00
Securities and Exchange Commission (SEC) Registration 8,000.00
Department of Trade and Industry (DTI) Registration 2,000.00
Bureau of Internal Revenue (BIR) Registration 1,000.00
Registration with employee-related government agencies 4,000.00

Total 18,200.00

Working Capital

COST OF GOODS SOLD Quantity 1st month

Monthly Production Monthly Sales
Headligh 800.00 480,000.00
Horn 800.00 320,000.00
Cyclo 600.00 660,000.00
Combined 700.00 1,260,000.00

Total 2,900.00 2,720,000.00

Total

SELLING, GENERAL & ADMINISTRATION EXPENSES Overall monthly total 1st month

Raw Materials and Supplies

Cyclocomputer 420,000php 420,000php
Horn/Bell 232,000php 232,000php
Flashlight 296,000php 296,000php
Combined 952,000php 952,000php
TOTAL: 1,900,000php 1,900,000php
Labor cost
Production Employees 180,000php 180,000php
Office Employees 72,000php 72,000php
Employees (Guards, and delivery crew) 57,000php 57,000php
Supervisor 27,000php 27,000php
Department Heads 128,000php 128,000php
CEO 35,000php 35,000php
TOTAL: 499,000php 499,000php
Utilities
Electricity 44,000php 44,000php
Water 10,400php 10,400php
Internet 1,500php 1,500php
TOTAL: 55,900php 55,900php

Advertising 15,000php 15,000php

TOTAL: 15,000php 15,000php

TOTAL: 14819400

OVERALL TOTAL : 17,539,400.00

Php
11,508.00
19,188.00
8,355.00
13,995.00
23,000.00
5,970.00
6,000.00
5,000.00
3,500.00
15,980.00
3,000.00
15,480.00
11,360.00

142,336.00

2nd month 3rd month 4th month 5th month 6th month

480,000.00 480,000.00 480,000.00 480,000.00 480,000.00

320,000.00 320,000.00 320,000.00 320,000.00 320,000.00
 660,000.00 660,000.00 660,000.00 660,000.00 660,000.00
1,260,000.00 1,260,000.00 1,260,000.00 1,260,000.00 1,260,000.00

2nd month 3rd month 4th month 5th month 6th month

420,000php 420,000php 420,000php 420,000php 420,000php

232,000php 232,000php 232,000php 232,000php 232,000php
296,000php 296,000php 296,000php 296,000php 296,000php
952,000php 952,000php 952,000php 952,000php 952,000php
1,900,000php 1,900,000php 1,900,000php 1,900,000php 1,900,000php

180,000php 180,000php 180,000php 180,000php 180,000php

72,000php 72,000php 72,000php 72,000php 72,000php
57,000php 57,000php 57,000php 57,000php 57,000php
27,000php 27,000php 27,000php 27,000php 27,000php
128,000php 128,000php 128,000php 128,000php 128,000php
35,000php 35,000php 35,000php 35,000php 35,000php
499,000php 499,000php 499,000php 499,000php 499,000php

44,000php 44,000php 44,000php 44,000php 44,000php

10,400php 10,400php 10,400php 10,400php 10,400php
1,500php 1,500php 1,500php 1,500php 1,500php
55,900php 55,900php 55,900php 55,900php 55,900php

15,000php 15,000php 15,000php 15,000php 15,000php

15,000php 15,000php 15,000php 15,000php 15,000php
 First Year Second Year Third Year
CASH INFLOW
Loan 5,000,000.00 - -
Starting/Continuing Capital 10,000,000.00 13,158,564.00 12,590,880.00
Credit Sales 32,640,000.00 35,904,000.00 39,494,400.00

TOTAL INFLOW 47,640,000.00 49,062,564.00 52,085,280.00

CASH OUTFLOW
Project Materials 22,800,000.00 24,888,600.00 27,166,920.00
Head Light 3,552,000.00 3,854,400.00 4,181,760.00
Horn 2,784,000.00 3,009,600.00 3,252,480.00
Cyclocomputer 5,040,000.00 5,504,400.00 6,011,280.00
Combined Product 11,424,000.00 12,520,200.00 13,721,400.00

`Marketing 180,000.00 182,700.00 185,440.50

Legal and Accounting 18,200.00 6,580.00 6,580.00

Busines Permit 3,200.00 500.00 500.00
SEC Registration 8,000.00 5,050.00 5,050.00
DTI Registration 2,000.00 530.00 530.00
BIR Registration 1,000.00 500.00 500.00
SSS, PhilHealth, PAG-IBIG 4,000.00 - -

Equipment 512,336.00 20,000.00 20,000.00

Total Cost 492,336.00 - -
Maintenance 20,000.00 20,000.00 20,000.00

Employee 6,868,400.00 7,183,800.00 8,402,340.00

Wage 5,988,000.00 6,287,400.00 7,369,740.00
General Benefits 560,400.00 560,400.00 625,200.00
13th Month 320,000.00 336,000.00 407,400.00

Rent 1,200,000.00 1,200,000.00 1,200,000.00

Main Office 360,000.00 360,000.00 360,000.00
Factory 840,000.00 840,000.00 840,000.00

Utilities 652,800.00 672,384.00 692,555.52

Water 124,800.00 128,544.00 132,400.32
Electricity 528,000.00 543,840.00 560,155.20

Tax 997,700.00 1,095,620.00 1,203,332.00

Property Tax 18,500.00 18,500.00 18,500.00
Corporate Tax 979,200.00 1,077,120.00 1,184,832.00

Other Cost 1,252,000.00 1,222,000.00 1,229,350.00

Supplies 14,200.00 14,200.00 15,550.00
Training 57,800.00 57,800.00 63,800.00
Loan with Interest 1,150,000.00 1,150,000.00 1,150,000.00
Prototype 30,000.00 - -

TOTAL OUTFLOW 34,481,436.00 36,471,684.00 40,106,518.02

NET CASH FLOW 13,158,564.00 12,590,880.00 11,978,761.98

 12.00 Cost of One Unit Monthly Production
Fourth Year Fifth Year Headligh 370.00 800.00
Horn 290.00 800.00
- - Cyclo 700.00 600.00
11,978,761.98 12,733,099.36 Combined 1,360.00 700.00
45,418,560.00 52,231,344.00
Total 2,720.00 2,900.00
57,397,321.98 64,964,443.36
Sales
Cost of One Unit Monthly Production
30,757,716.00 34,814,495.10 Headligh 600.00 800.00
4,675,440.00 5,223,134.40 Horn 400.00 800.00
3,606,768.00 3,994,161.60 Cyclo 1,100.00 600.00
6,812,784.00 7,719,485.40 Combined 1,800.00 700.00
15,662,724.00 17,877,713.70
Total 3,900.00 2,900.00
194,712.53 214,183.78 Sale Income

6,580.00 6,580.00 Tax Marketing

500.00 500.00 Quarterly Sales 8,160,000.00 Monthly
5,050.00 5,050.00 Yearly
530.00 530.00 Tax 244,800.00 Yr 2 Monthly
500.00 500.00 Yr 3 Monthly
- - Yearly Tax 979,200.00 Yr 4 Monthly
Yr 5 Monthly
20,000.00 370,000.00 1st Month Outflow 2,713,700.00
- 350,000.00
20,000.00 20,000.00 Production Increase
Second Year(10%) Third Year(10%)
9,140,274.00 10,946,451.00 Headligh 880.00 968.00
7,964,334.00 9,317,133.00 Horn 880.00 968.00
690,000.00 970,800.00 Cyclo 660.00 726.00
485,940.00 658,518.00 Combined 770.00 847.00

1,200,000.00 1,200,000.00 Total 3,190.00 3,509.00

360,000.00 360,000.00
840,000.00 840,000.00 Production Cost Per Unit
Second Year Third Year
727,183.30 872,619.96 Headligh 365.00 360.00
139,020.34 166,824.40 Horn 285.00 280.00
588,162.96 705,795.55 Cyclo 695.00 690.00
Combined 1,355.00 1,350.00
1,381,056.80 1,585,440.32
18,500.00 18,500.00 Total 2,700.00 2,680.00
1,362,556.80 1,566,940.32
Production Cost Per Year
1,236,700.00 1,266,950.00 Second Year Third Year
16,900.00 22,750.00 Headligh 3,854,400.00 4,181,760.00
69,800.00 94,200.00 Horn 3,009,600.00 3,252,480.00
1,150,000.00 1,150,000.00 Cyclo 5,504,400.00 6,011,280.00
- - Combined 12,520,200.00 13,721,400.00

44,664,222.62 51,276,720.15 Total 24,888,600.00 27,166,920.00

Sales Per Year

12,733,099.36 13,687,723.21 Second Year Third Year
Headligh 6,336,000.00 6,969,600.00
Horn 4,224,000.00 4,646,400.00
Cyclo 8,712,000.00 9,583,200.00
Combined 16,632,000.00 18,295,200.00

Total 35,904,000.00 39,494,400.00

 Yearly Tax
Second Year Third Year
Monthly Sales 2,992,000.00 3,291,200.00
Quarterly Sales 8,976,000.00 9,873,600.00
Quartery Tax 269,280.00 296,208.00
Yearly Tax 1,077,120.00 1,184,832.00

Total 13,314,400.00 14,645,840.00

 Monthly Cost Yearly Production Yearly Cost
296,000.00 9,600.00 3,552,000.00
232,000.00 9,600.00 2,784,000.00 Office Employee
420,000.00 7,200.00 5,040,000.00 Gen. Employee
952,000.00 8,400.00 11,424,000.00 Production Emp
Supervisor
1,900,000.00 34,800.00 22,800,000.00 Depy. Heads
CEO

Monthly Sales Yearly Sales Total Wage

480,000.00 5,760,000.00
320,000.00 3,840,000.00
660,000.00 7,920,000.00
1,260,000.00 15,120,000.00 Office Employee
General Employee
2,720,000.00 32,640,000.00 Production Emp
820,000.00 9,840,000.00 Supervisor
Depy. Heads
Marketing CEO
15,000.00
180,000.00 Total
15,225.00
15,453.38 Monthly Salary 587,300.00
16,226.04 Yearly Salary 7,047,600.00
17,848.65 Office Employee
General Employee
Production Emp
rease Supervisor
Fourth Year (15%) Fifth Year (15%) Depy. Heads
1,113.20 1,280.18 CEO
1,113.20 1,280.18
834.90 960.14
974.05 1,120.16

4,035.35 4,640.65
Office Employee
Per Unit General Employee
Fourth Year Fifth Year Production Emp
350.00 340.00 Supervisor
270.00 260.00 Depy. Heads
680.00 670.00 CEO
1,340.00 1,330.00
Total Cost
2,640.00 2,600.00

Per Year
Fourth Year Fifth Year Office Employee
4,675,440.00 5,223,134.40 General Employee
3,606,768.00 3,994,161.60 Production Emp
6,812,784.00 7,719,485.40 Supervisor
15,662,724.00 17,877,713.70 Depy. Heads
CEO
30,757,716.00 34,814,495.10
Total Training
ear
Fourth Year Fifth Year
8,015,040.00 9,217,296.00
5,343,360.00 6,144,864.00
11,020,680.00 12,673,782.00 Office Employee
21,039,480.00 24,195,402.00 Gen. Employee
Production Emp
45,418,560.00 52,231,344.00 Supervisor
Depy. Heads
x CEO
Fourth Year Fifth Year
3,784,880.00 4,352,612.00 Total Wage
11,354,640.00 13,057,836.00
340,639.20 391,735.08
1,362,556.80 1,566,940.32
Office Employee
16,842,716.00 19,369,123.40 Gen. Employee
Production Emp
Supervisor
Depy. Heads
CEO

Total Wage

Electricity
Water

Total Utilitie

Quarterly Sales

Tax

Yearly Tax
 Monthly Wage
Per Employee No. of Employees Monthly Wage Yearly Wage
18,000.00 4.00 72,000.00 864,000.00
11,400.00 5.00 57,000.00 684,000.00
12,000.00 15.00 180,000.00 2,160,000.00
27,000.00 1.00 27,000.00 324,000.00
32,000.00 4.00 128,000.00 1,536,000.00
35,000.00 1.00 35,000.00 420,000.00

Total Wage 499,000.00 5,988,000.00

13th Month
Per Employee No. of Employees
15,000.00 4.00 60,000.00
12,000.00 5.00 60,000.00
12,000.00 15.00 180,000.00
20,000.00 1.00 20,000.00
- 4.00 -
- 1.00 -

Total 320,000.00 Yearly Cost 320,000.00

General Benefits
Per Employee No. of Employees Monthly Benefits Yearly Benefits
1,800.00 4.00 7,200.00 86,400.00
1,800.00 5.00 9,000.00 108,000.00
1,800.00 15.00 27,000.00 324,000.00
3,500.00 1.00 3,500.00 42,000.00
- 4.00 - -
- 1.00 - -

Total Benefits 46,700.00 560,400.00

Supplies
Per Employee No. of Employees Cost
400.00 4.00 1,600.00
450.00 5.00 2,250.00
450.00 15.00 6,750.00
600.00 1.00 600.00
600.00 4.00 2,400.00
600.00 1.00 600.00

Total Cost 14,200.00 Yearly Cost 14,200.00

Training
Per Employee No. of Employees Cost
100.00 4.00 400.00
800.00 5.00 4,000.00
1,000.00 15.00 15,000.00
1,500.00 1.00 1,500.00
2,000.00 4.00 8,000.00
- 1.00 -

Total Training Cost 28,900.00

Yearly Cost 57,800.00

Paid Sick
Per Employee No. of Employees Monthly Wage
450.00 4.00 3,600.00
400.00 5.00 4,000.00
400.00 15.00 12,000.00
600.00 1.00 1,200.00
- 4.00 -
 - 1.00 -

Total Wage 20,800.00

Paid Vacation
Per Employee No. of Employees Monthly Wage
450.00 4.00 3,600.00
400.00 5.00 4,000.00
400.00 15.00 12,000.00
600.00 1.00 1,200.00
- 4.00 -
- 1.00 -

Total Wage 20,800.00

Utilities
Office Factory
Monthly Yearly Monthly Yearly
10,000.00 120,000.00 34,000.00 408,000.00
4,400.00 52,800.00 6,000.00 72,000.00

Total Utilities 652,800.00

54,400.00
Tax
Second Year Third Year Fourth Year Fifth Year
- - 163,200.00 -

- - 4,896.00 -

- - 19,584.00 -
 SECOND YEAR
Monthly Wage
Per Employee No. of Employees Monthly Wage
Office Employee 18,900.00 4.00 75,600.00
Gen. Employee 11,970.00 5.00 59,850.00
Production Emp 12,600.00 15.00 189,000.00
Supervisor 28,350.00 1.00 28,350.00
Depy. Heads 33,600.00 4.00 134,400.00
CEO 36,750.00 1.00 36,750.00

Total Wage 523,950.00

13th Month
Per Employee No. of Employees
Office Employee 15,750.00 4.00 63,000.00
General Employee 12,600.00 5.00 63,000.00
Production Emp 12,600.00 15.00 189,000.00
Supervisor 21,000.00 1.00 21,000.00
Depy. Heads - 4.00 -
CEO - 1.00 -

Total 336,000.00

General Benefits
Per Employee No. of Employees Monthly Benefits
Office Employee 1,800.00 4.00 7,200.00
General Employee 1,800.00 5.00 9,000.00
Production Emp 1,800.00 15.00 27,000.00
Supervisor 3,500.00 1.00 3,500.00
Depy. Heads - 4.00 -
CEO - 1.00 -

Total Benefits 46,700.00

Supplies
Per Employee No. of Employees Cost
Office Employee 400.00 4.00 1,600.00
General Employee 450.00 5.00 2,250.00
Production Emp 450.00 15.00 6,750.00
Supervisor 600.00 1.00 600.00
Depy. Heads 600.00 4.00 2,400.00
CEO 600.00 1.00 600.00

Total Cost 14,200.00

Training
Per Employee No. of Employees Cost
Office Employee 100.00 4.00 400.00
General Employee 800.00 5.00 4,000.00
Production Emp 1,000.00 15.00 15,000.00
Supervisor 1,500.00 1.00 1,500.00
Depy. Heads 2,000.00 4.00 8,000.00
CEO - 1.00 -

Total Training Cost 28,900.00

Yearly Cost 57,800.00

Paid Sick
Per Employee No. of Employees Monthly Wage
Office Employee 450.00 4.00 3,600.00
Gen. Employee 400.00 5.00 4,000.00
Production Emp 400.00 15.00 12,000.00
Supervisor 600.00 1.00 1,200.00
Depy. Heads - 4.00 -
CEO - 1.00 -

Total Wage 20,800.00

Paid Vacation
Per Employee No. of Employees Monthly Wage
Office Employee 450.00 4.00 3,600.00
Gen. Employee 400.00 5.00 4,000.00
Production Emp 400.00 15.00 12,000.00
Supervisor 600.00 1.00 1,200.00
Depy. Heads - 4.00 -
CEO - 1.00 -

Total Wage 20,800.00

 THIRD YEAR
Monthly Wage
Yearly Wage Per Employee No. of Employees
907,200.00 Office Employee 20,790.00 4.00
718,200.00 Gen. Employee 13,167.00 5.00
2,268,000.00 Production Emp 13,860.00 15.00
340,200.00 Production Emp. (New Hires) 12,600.00 3.00
1,612,800.00 Supervisor 31,185.00 1.00
441,000.00 Depy. Heads 36,960.00 4.00
CEO 40,425.00 1.00
6,287,400.00
Total Wage

13th Month
Per Employee No. of Employees
Office Employee 17,325.00 4.00
General Employee 13,860.00 5.00
Production Emp 13,860.00 15.00
Production Emp. (New Hires) 12,600.00 3.00
Supervisor 23,100.00 1.00
Depy. Heads - 4.00
Yearly Cost CEO - 1.00

Total
Yearly Benefits
86,400.00 General Benefits
108,000.00 Per Employee No. of Employees
324,000.00 Office Employee 1,800.00 4.00
42,000.00 General Employee 1,800.00 5.00
- Production Emp 1,800.00 18.00
- Supervisor 3,500.00 1.00
Depy. Heads - 4.00
560,400.00 CEO - 1.00

Total Benefits

Supplies
Per Employee No. of Employees
Office Employee 400.00 4.00
General Employee 450.00 5.00
Production Emp 450.00 18.00
Supervisor 600.00 1.00
Depy. Heads 600.00 4.00
Yearly Cost CEO 600.00 1.00

Total Cost

Training
Per Employee No. of Employees
Office Employee 100.00 4.00
General Employee 800.00 5.00
Production Emp 1,000.00 18.00
Supervisor 1,500.00 1.00
Depy. Heads 2,000.00 4.00
CEO - 1.00

Total Training Cost

Yearly Cost

Paid Sick
Per Employee No. of Employees
Office Employee 450.00 4.00
Gen. Employee 400.00 5.00
Production Emp 400.00 18.00
Supervisor 600.00 1.00
Depy. Heads - 4.00
CEO - 1.00

Total Wage

Paid Vacation
Per Employee No. of Employees
Office Employee 450.00 4.00
Gen. Employee 400.00 5.00
Production Emp 400.00 18.00
Supervisor 600.00 1.00
Depy. Heads - 4.00
CEO - 1.00

Total Wage
 FOURTH
Monthly Wage
Monthly Wage Yearly Wage Per Employee
83,160.00 997,920.00 Office Employee 22,869.00
65,835.00 790,020.00 Gen. Employee 14,483.70
207,900.00 2,494,800.00 Production Emp 15,246.00
37,800.00 453,600.00 Production Emp. (3rd Year New Hires) 13,860.00
31,185.00 374,220.00 Production Emp. (4th Year New Hires) 12,600.00
147,840.00 1,774,080.00 Supervisor 13,860.00
40,425.00 485,100.00 Dept. Heads 34,303.50
CEO 40,656.00
614,145.00 7,369,740.00
Total Wage

13th Month
69,300.00 Per Employee
69,300.00 Office Employee 19,057.50
207,900.00 General Employee 15,246.00
37,800.00 Production Emp 15,246.00
23,100.00 Production Emp. (3rd Year New Hires) 13,860.00
- Production Emp. (4th Year New Hires) 12,600.00
- Supervisor 25,410.00
Yearly Cost Depy. Heads -
407,400.00 CEO -

Yearly Benefits Total

Monthly Benefits 86,400.00
7,200.00 108,000.00 General Benefits
9,000.00 388,800.00 Per Employee
32,400.00 42,000.00 Office Employee 1,800.00
3,500.00 - General Employee 1,800.00
- - Production Emp 1,800.00
- Supervisor 3,500.00
625,200.00 Depy. Heads -
52,100.00 CEO -

Cost
1,600.00 Supplies
2,250.00 Per Employee
8,100.00 Office Employee 400.00
600.00 General Employee 450.00
2,400.00 Production Emp 450.00
600.00 Supervisor 600.00
Yearly Cost Depy. Heads 600.00
15,550.00 CEO 600.00

Total Cost
Cost
400.00 Training
4,000.00 Per Employee
18,000.00 Office Employee 100.00
1,500.00 General Employee 800.00
8,000.00 Production Emp 1,000.00
- Supervisor 1,500.00
Depy. Heads 2,000.00
31,900.00 CEO -
63,800.00
Total Training Cost

Monthly Wage
3,600.00 Paid Sick
4,000.00 Per Employee
 14,400.00 Office Employee 450.00
1,200.00 Gen. Employee 400.00
- Production Emp 400.00
- Supervisor 600.00
Depy. Heads -
23,200.00 CEO -

Total Wage
Monthly Wage
3,600.00 Paid Vacation
4,000.00 Per Employee
14,400.00 Office Employee 450.00
1,200.00 Gen. Employee 400.00
- Production Emp 400.00
- Supervisor 600.00
Depy. Heads -
23,200.00 CEO -

Total Wage
 FOURTH YEAR
age
No. of Employees Monthly Wage Yearly Wage
4.00 91,476.00 1,097,712.00 Office Employee
5.00 72,418.50 869,022.00 Gen. Employee
15.00 228,690.00 2,744,280.00 Gen. Employee (5th Year New Hires)
3.00 41,580.00 498,960.00 Production Emp
3.00 37,800.00 453,600.00 Production Emp. (3rd Year New Hires)
1.00 13,860.00 166,320.00 Production Emp. (4th Year New Hires)
4.00 137,214.00 1,646,568.00 Production Emp. (5th Year New Hires)
1.00 40,656.00 487,872.00 Supervisor
Dept. Heads
663,694.50 7,964,334.00 CEO

h Total Wa
No. of Employees
4.00 76,230.00
5.00 76,230.00
15.00 228,690.00 Office Employee
3.00 41,580.00 General Employee
3.00 37,800.00 Gen. Employee (5th Year New Hires)
1.00 25,410.00 Production Emp
4.00 - Production Emp. (3rd Year New Hires)
1.00 - Production Emp. (4th Year New Hires)
Yearly Cost Production Emp. (5th Year New Hires)
485,940.00 Supervisor
Depy. Heads
efits Yearly Benefits CEO
No. of Employees Monthly Benefits 86,400.00
4.00 7,200.00 108,000.00 Total
5.00 9,000.00 453,600.00
21.00 37,800.00 42,000.00
1.00 3,500.00 -
4.00 - - Office Employee
1.00 - General Employee
690,000.00 Production Emp
Total Benefits 57,500.00 Supervisor
Depy. Heads
CEO
No. of Employees Cost
4.00 1,600.00
5.00 2,250.00
21.00 9,450.00
1.00 600.00
4.00 2,400.00 Office Employee
1.00 600.00 General Employee
Yearly Cost Production Emp
16,900.00 Supervisor
Depy. Heads
CEO
No. of Employees Cost
4.00 400.00 Total Co
5.00 4,000.00
21.00 21,000.00
1.00 1,500.00
4.00 8,000.00 Office Employee
1.00 - General Employee
Production Emp
34,900.00 Supervisor
Yearly Cost 69,800.00 Depy. Heads
CEO

No. of Employees Monthly Wage Total Trainin

 4.00 3,600.00
5.00 4,000.00
21.00 16,800.00
1.00 1,200.00
4.00 - Office Employee
1.00 - Gen. Employee
Production Emp
25,600.00 Supervisor
Depy. Heads
on CEO
No. of Employees Monthly Wage
4.00 3,600.00 Total Wa
5.00 4,000.00
21.00 16,800.00
1.00 1,200.00
4.00 - Office Employee
1.00 - Gen. Employee
Production Emp
25,600.00 Supervisor
Depy. Heads
CEO

Total Wa
 FIFTH YEAR
Monthly Wage
Per Employee No. of Employees Monthly Wage Yearly Wage
25,155.90 4.00 100,623.60 1,207,483.20
15,932.07 5.00 79,660.35 955,924.20
14,483.70 4.00 57,934.80 695,217.60
16,770.60 15.00 251,559.00 3,018,708.00
15,246.00 3.00 45,738.00 548,856.00
13,860.00 3.00 41,580.00 498,960.00
12,600.00 9.00 113,400.00 1,360,800.00
15,246.00 1.00 15,246.00 182,952.00
13,860.00 4.00 55,440.00 665,280.00
15,246.00 1.00 15,246.00 182,952.00

Total Wage 776,427.75 9,317,133.00

13th Month
Per Employee No. of Employees
20,963.25 4.00 83,853.00
16,770.60 5.00 83,853.00
15,246.00 4.00 60,984.00
16,770.60 15.00 251,559.00
15,246.00 3.00 45,738.00
13,860.00 3.00 41,580.00
12,600.00 5.00 63,000.00
27,951.00 1.00 27,951.00
- 4.00 -
- 1.00 -

Total 658,518.00

General Benefits
Per Employee No. of Employees Monthly Benefits Yearly Benefits
1,800.00 4.00 7,200.00 86,400.00
1,800.00 9.00 16,200.00 194,400.00
1,800.00 30.00 54,000.00 648,000.00
3,500.00 1.00 3,500.00 42,000.00
- 4.00 - -
- 1.00 - -

Total Benefits 80,900.00 970,800.00

Supplies
Per Employee No. of Employees Cost
400.00 4.00 1,600.00
450.00 9.00 4,050.00
450.00 30.00 13,500.00
600.00 1.00 600.00
600.00 4.00 2,400.00
600.00 1.00 600.00 Yearly Cost

Total Cost 22,750.00

Training
Per Employee No. of Employees Cost
100.00 4.00 400.00
800.00 9.00 7,200.00
1,000.00 30.00 30,000.00
1,500.00 1.00 1,500.00
2,000.00 4.00 8,000.00
- 1.00 -

otal Training Cost 47,100.00

 Yearly Cost 94,200.00

Paid Sick
Per Employee No. of Employees Monthly Wage
450.00 4.00 3,600.00
400.00 9.00 7,200.00
400.00 30.00 24,000.00
600.00 1.00 1,200.00
- 4.00 -
- 1.00 -

Total Wage 36,000.00

Paid Vacation
Per Employee No. of Employees Monthly Wage
450.00 4.00 3,600.00
400.00 9.00 7,200.00
400.00 30.00 24,000.00
600.00 1.00 1,200.00
- 4.00 -
- 1.00 -

Total Wage 36,000.00

 Activity Ratios
First Year Second Year
Inventory Turnover 1.43 1.44
Working Capital Turnover 0.66 0.22
Fixed Asset Turnover
Total Asset Turnover

Liquidity Ratios
First Year Second Year
Current Ratio

Profitability Ratios
First Year Second Year
Inventory Turnover
Gross Profit Margin
Pretax Margin
Net Profit Margin
Third Year Fourth Year Fifth Year
1.45 1.48 1.50

Third Year Fourth Year Fifth Year

Third Year Fourth Year Fifth Year

 Income Statement
Year 1 Year 2 Year 3 Year 4
Sales 32,640,000.00 35,904,000.00 39,494,400.00 45,418,600.00

Cost of Goods Sold 22,800,000.00 24,888,600.00 27,166,920.00 30,757,716.00

Gross Margin 9,840,000.00 11,015,400.00 12,327,480.00 14,660,884.00

GENERAL, SELLING, & ADMINISTRATIVE EXPENSES (GSAE)

Salaries & Wages 6,308,000.00 6,308,000.00 6,243,200.00 6,178,400.00
Employee Benefits 560,400.00 560,400.00 625,200.00 690,000.00
Advertising 180000 180000 180000 180000
Shipping Expenses
Utilities 652,800.00 672,384.00 692,555.52 727,183.30
Depreciation 20,000.00 20,000.00 20,000.00 20,000.00
Rent 1,200,000.00 1,200,000.00 1,200,000.00 1,200,000.00
Miscellaneous 1,252,000.00 1,222,000.00 1,229,350.00 1,236,700.00

Total 10,173,200.00 10,162,784.00 10,190,305.52 10,232,283.30

CORPORATE TAX EXPENSE 979,200.00 1,077,120.00 1,184,832.00 1,362,556.80

Profitability Ratio 10% 10% 10% 15%

Year 5
52,231,344.0000

34,814,495.10
17,416,848.90

5,897,600.00
970,800.00
180000

872,619.96
20,000.00
1,200,000.00
1,266,950.00

10,407,969.96

1,566,940.32

15%
180000