FINANCIA

Table 1: Production C
2024
Particulars May June July
Direct Materials:
Lunch Box 330.70 330.70 330.70
On/Off Switch 9.00 9.00 9.00
Wire 9.00 9.00 9.00
Battery 234.00 234.00 234.00
Lithium-Ion Battery Protector 18.00 18.00 18.00
Bubble Wrap 30.00 30.00 30.00
Product Manual 8.00 8.00 8.00
Packaging 17.00 17.00 17.00
Total Direct Materials 655.70 655.70 655.70
Direct Labor /Unit 50 50 50
Freight - In Per Unit 40 40 40
Cost of Goods Sold / Unit 745.70 745.70 745.70
x Sales Quantity 50 50 50
Total Production Cost 37,285.00 37,285.00 37,285.00

Table 2: OpEx
2024
Particulars May June July
Marketing Expense 2,000.00 2,000.00 2,000.00
Commissions Expense - - -
Total Selling Expenses 2,000.00 2,000.00 2,000.00

Rent Expense 2,000.00 2,000.00 2,000.00

Executive Salaries 3,000.00 3,000.00 3,000.00
Consulting Fees 1,000.00
Total Administrative Expenses 6,000.00 5,000.00 5,000.00

Total Operating Expenses 8,000.00 7,000.00 7,000.00

Table 3:
2024
Particulars May June July
Selling Price 1,499.00 1,499.00 1,499.00
x Sales Qty 45 50 45
Total Revenue/ Sales 67,455.00 74,950.00 67,455.00

Table 4: I
For the
Particulars May June July
Cogs Per Unit 745.70 745.70 745.70
Sales Price 1,499 1,499 1,499
Minimum Inventory Stock 50 50 50
Actual Sale Quantity 45 50 45
Sales Revenue 67,455.00 74,950.00 67,455.00
Cost of Goods Sold
Beginning Inventory - 3,728.50 3,728.50
Purchases 37,285.00 37,285.00 37,285.00
Cost of Goods Available for Sale 37,285.00 41,013.50 41,013.50
(-) Ending Inventory 3,728.50 3,728.50 7,457.00
Cost of Goods Sold 33,556.50 37,285.00 33,556.50
Gross Profit 33,898.50 37,665.00 33,898.50

Rent Expense 2,500.00 2,500.00 2,500.00

Selling and Operating Expenses 2,000.00 2,000.00 2,000.00
General and Administrative Expenses 6,000.00 5,000.00 5,000.00
Total Operating Expenses 10,500.00 9,500.00 9,500.00

EBIT 23,398.50 28,165.00 24,398.50

(-) Income Tax Expense 5,849.63 7,041.25 6,099.63

Net Income 17,548.88 21,123.75 18,298.88

Shipping
1/4 cubic meter = 2,000

Table 5
For the
Particulars May June July
Assets
Cash 135,942.50 152,010.38 166,886.63
Accounts Recievables 33,727.50 37,475.00 33,727.50
Inventory 3,728.50 3,728.50 7,457.00
Total Assets 173,398.50 193,213.88 208,071.13

Liabilities & Owner's Equity

Accounts Payable 30,000.00 27,500.00 25,000.00
Accrued Expense Payable 5,849.63 7,041.25 6,099.63
Total Liabilities 35,849.63 34,541.25 31,099.63

Owner's equity - Invested Capital 120,000.00 137,548.88 158,672.63

Owner's Equity - Retained Earnings 17,548.88 21,123.75 18,298.88
Total Liabilities & Owner's Equity 173,398.50 193,213.88 208,071.13
Asset - Liab & Equity - - -
*Assuming 1:1 Credit (50%) and Cash Sales (50% BALANCED BALANCED BALANCED
Note 1 - Cash
Cash
Cash, Start 150,000.00 135,942.50 152,010.38
(-) Purchases (37,285.00) (37,285.00) (37,285.00)
(-) Loan Payment - (2,500.00) (2,500.00)
(-) OpEX (10,500.00) (9,500.00) (9,500.00)
(+) Sales Revenue * 50% 33,727.50 37,475.00 33,727.50
(+) Paid Accounts Recievables 33,727.50 37,475.00
(-) Accrued Expenses Paid (5,849.63) (7,041.25)
Cash, End 135,942.50 152,010.38 166,886.63

PR

Profitability Ratios
1 Gross Margin 50%
2 Operating Margin 41%
3 Net Margin 31%
4 ROA 9%
5 ROE 9%
6 ROI 236%

Efficiency/turnover Ratio
1 Inventory Turnover 4.8
2 Days of sale outstanding 182.50
3 Inventory turnover ratio 0.27

PR

*Assumption
Discount Rate is set at 6.83% derived from a long-term treasury yield

IR
April May June
Period 0 1 2
Cash Inflow 67,455.00 74,950.00
Cash Outflow (120,000.00) 37,285.00 37,285.00
Net Cash Flow (120,000.00) 30,170.00 37,665.00
Cumulative Cash Flow (120,000.00) (89,830.00) (52,165.00)

Discount Rate 6.83%

Conclusion
NPV 173,993.59 Positive NPV means that the business

IRR 27% IRR > 0 Means that the business is fe

Payback Period 3.6 Return on initial investment is reache

 FINANCIAL STATEMENTS
Table 1: Production Cost / Variable Costs Forecast
2024 2025
Aug Sept Oct Nov Dec Jan Feb

330.70 330.70 330.70 330.70 330.70 330.70 330.70

9.00 9.00 9.00 9.00 9.00 9.00 9.00
9.00 9.00 9.00 9.00 9.00 9.00 9.00
234.00 234.00 234.00 234.00 234.00 234.00 234.00
18.00 18.00 18.00 18.00 18.00 18.00 18.00
30.00 30.00 30.00 30.00 30.00 30.00 30.00
8.00 8.00 8.00 8.00 8.00 8.00 8.00
17.00 17.00 17.00 17.00 17.00 17.00 17.00
655.70 655.70 655.70 655.70 655.70 655.70 655.70
50 50 50 50 50 50 50
40 40 40 40 40 40 40
745.70 745.70 745.70 745.70 745.70 745.70 745.70
50 50 50 50 50 50 50
37,285.00 37,285.00 37,285.00 37,285.00 37,285.00 37,285.00 37,285.00

Table 2: OpEx / Fixed Costs Forecast

2024 2025
Aug Sept Oct Nov Dec Jan Feb
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
- - - - - - -
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00

5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00

Table 3: Sales Forecast

2024 2025
Aug Sept Oct Nov Dec Jan Feb
1,499.00 1,499.00 1,499.00 1,499.00 1,499.00 1,499.00 1,499.00
50 45 50 45 60 50 45
74,950.00 67,455.00 74,950.00 67,455.00 89,940.00 74,950.00 67,455.00

Table 4: Income Statement

For the Month Ended
Aug Sept Oct Nov Dec Jan Feb
745.70 745.70 745.70 745.70 745.70 745.70 745.70
 1,499 1,499 1,499 1,499 1,499 1,499 1,499
50 50 50 50 50 50 50
50 45 50 45 60 50 45
74,950.00 67,455.00 74,950.00 67,455.00 89,940.00 74,950.00 67,455.00

7,457.00 7,457.00 11,185.50 11,185.50 14,914.00 7,457.00 7,457.00

37,285.00 37,285.00 37,285.00 37,285.00 37,285.00 37,285.00 37,285.00
44,742.00 44,742.00 48,470.50 48,470.50 52,199.00 44,742.00 44,742.00
7,457.00 11,185.50 11,185.50 14,914.00 7,457.00 7,457.00 11,185.50
37,285.00 33,556.50 37,285.00 33,556.50 44,742.00 37,285.00 33,556.50
37,665.00 33,898.50 37,665.00 33,898.50 45,198.00 37,665.00 33,898.50

2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
9,500.00 9,500.00 9,500.00 9,500.00 9,500.00 9,500.00 9,500.00

28,165.00 24,398.50 28,165.00 24,398.50 35,698.00 28,165.00 24,398.50

7,041.25 6,099.63 7,041.25 6,099.63 8,924.50 7,041.25 6,099.63

21,123.75 18,298.88 21,123.75 18,298.88 26,773.50 21,123.75 18,298.88

202,012.88

Table 5: Balance Sheet

For the Month Ended
Aug Sept Oct Nov Dec Jan Feb

182,704.50 197,580.75 213,398.63 228,274.88 251,587.75 275,823.25 290,699.50

37,475.00 33,727.50 37,475.00 33,727.50 44,970.00 37,475.00 33,727.50
7,457.00 11,185.50 11,185.50 14,914.00 7,457.00 7,457.00 11,185.50
227,636.50 242,493.75 262,059.13 276,916.38 304,014.75 320,755.25 335,612.50

22,500.00 20,000.00 17,500.00 15,000.00 12,500.00 10,000.00 7,500.00

7,041.25 6,099.63 7,041.25 6,099.63 8,924.50 7,041.25 6,099.63
29,541.25 26,099.63 24,541.25 21,099.63 21,424.50 17,041.25 13,599.63

176,971.50 198,095.25 216,394.13 237,517.88 255,816.75 282,590.25 303,714.00

21,123.75 18,298.88 21,123.75 18,298.88 26,773.50 21,123.75 18,298.88
227,636.50 242,493.75 262,059.13 276,916.38 304,014.75 320,755.25 335,612.50
- - - - - - -
BALANCED BALANCED BALANCED BALANCED BALANCED BALANCED BALANCED
 166,886.63 182,704.50 197,580.75 213,398.63 228,274.88 251,587.75 275,823.25
(37,285.00) (37,285.00) (37,285.00) (37,285.00) (37,285.00) (37,285.00) (37,285.00)
(2,500.00) (2,500.00) (2,500.00) (2,500.00) (2,500.00) (2,500.00) (2,500.00)
(9,500.00) (9,500.00) (9,500.00) (9,500.00) (9,500.00) (9,500.00) (9,500.00)
37,475.00 33,727.50 37,475.00 33,727.50 44,970.00 37,475.00 33,727.50
33,727.50 37,475.00 33,727.50 37,475.00 33,727.50 44,970.00 37,475.00
(6,099.63) (7,041.25) (6,099.63) (7,041.25) (6,099.63) (8,924.50) (7,041.25)
182,704.50 197,580.75 213,398.63 228,274.88 251,587.75 275,823.25 290,699.50

PROFITABILITY RATIOS

Conclusion
The company retains 50% of its revenue after accounting for the cost of goods sold (COGS).
With an operating margin of 41%, the company efficiently manages its operating expenses relative to its revenue.
After deducting all expenses, including taxes, the company retains 31% of its revenue as net income.
The company generates a return of 8% on its total assets
With an ROE of 9%, the company's return on equity is quite low
The ROI of 229% indicates that the company's investments are generating significant returns

Conclusion
This ratio indicates that the company turns over its inventory 4.8 times within the period.

This ratio indicates that the company turns over its inventory approximately 0.26 times within the period.

PROJECT FEASIBILITY

rom a long-term treasury yield

IRR and NPV Calculations

July August September October November December January
3 4 5 6 7 8 9
67,455.00 74,950.00 67,455.00 74,950.00 67,455.00 89,940.00 74,950.00
37,285.00 37,285.00 37,285.00 37,285.00 37,285.00 37,285.00 37,285.00
30,170.00 37,665.00 30,170.00 37,665.00 30,170.00 52,655.00 37,665.00
(21,995.00) 15,670.00 45,840.00 83,505.00 113,675.00 166,330.00 203,995.00
ve NPV means that the business is feasible and would provide financial value in the long run

0 Means that the business is feasible

n on initial investment is reached after 4 months and 21 days

 Consolidated Income Statement
2025 10 Months
March April Sales Revenue 727,015.00

330.70 330.70 (-) Cost of Goods Sold 361,664.50

9.00 9.00 Gross Profit 365,350.50
9.00 9.00
234.00 234.00 Selling and Operating Expenses 20,000.00
18.00 18.00 General and Administrative Expenses 51,000.00
30.00 30.00 Total Operating Expenses 71,000.00
8.00 8.00
17.00 17.00 Income Before Taxes (EBITDA) 294,350.50
655.70 655.70 (-) Income Tax Expense 67,337.63
50 50
40 40 Net Income 227,012.88
745.70 745.70
50 50
37,285.00 37,285.00

2025 Consolidated Balance Sheet

March April Particulars 10 Months
2,000.00 2,000.00 Assets
- - Cash 2,094,908.75
2,000.00 2,000.00 Accounts Recievables 363,507.50
Inventory 85,755.50
2,000.00 2,000.00 Total Assets 2,544,171.75
3,000.00 3,000.00
Liabilities & Owner's Equity
5,000.00 5,000.00 Accounts Payable 187,500.00
Accrued Expense Payable 67,337.63
7,000.00 7,000.00 Total Liabilities 254,837.63

Owner's equity - Invested Capital 2,087,321.25

2025 Owner's Equity - Retained Earnings 202,012.88
March April Total Liabilities & Owner's Equity 2,544,171.75
1,499.00 1,499.00
55 60
82,445.00 89,940.00

March April
745.70 745.70
 1,499 1,499
50 50
55 60
82,445.00 89,940.00

11,185.50 7,457.00
37,285.00 37,285.00
48,470.50 44,742.00
7,457.00 -
41,013.50 44,742.00
41,431.50 45,198.00

2,500.00 2,500.00
2,000.00 2,000.00
5,000.00 5,000.00
9,500.00 9,500.00

31,931.50 35,698.00
7,982.88 8,924.50

23,948.63 26,773.50
252,735.00

March April

310,264.88 339,189.50
41,222.50 44,970.00
7,457.00 -
358,944.38 384,159.50

5,000.00 2,500.00
7,982.88 8,924.50
12,982.88 11,424.50

322,012.88 345,961.50
23,948.63 26,773.50
358,944.38 384,159.50
- -
BALANCED BALANCED
 290,699.50 310,264.88
(37,285.00) (37,285.00)
(2,500.00) (2,500.00)
(9,500.00) (9,500.00)
41,222.50 44,970.00
33,727.50 41,222.50
(6,099.63) (7,982.88)
310,264.88 339,189.50

.
elative to its revenue.
income.

in the period.

February March April

10 11 12
67,455.00 82,445.00 89,940.00
37,285.00 37,285.00 37,285.00
30,170.00 45,160.00 52,655.00
234,165.00 279,325.00 331,980.00
 ment
12 Months
899,400.00

447,420.00
451,980.00

24,000.00
61,000.00
85,000.00

366,980.00
84,245.00

282,735.00

heet
12 Months

2,744,363.13
449,700.00
93,212.50
3,287,275.63

195,000.00
84,245.00
279,245.00

2,755,295.63
252,735.00
3,287,275.63