PRODUCT COST ASSUMPTIONS (INGREDIENTS)

FOR SANDWICHES:

COST PER PACK/CAN/KILO/LITER

15.00 6 pcs/pack
120.00 1 kilo

Bread buns
Hotdog

70.00 250 gms.

120.00 1 Kilo

Bacon
Ham

40.00 250 gms.

25.50 1 can/150 gms

Burger Patty
Corned beef

19.00 1 can/95 gms

34.50 180 grams

Tuna
Cheese

34.25 225 gms

55.00

Butter
cooking oil

1000

120.00 1 liter
19.65 220 ml

Mayonaise
Catsup
Paper bag

20.00

FOR JUICES
129.50 1 can/2.90 Liters
54.50 800 gms.

Pineapple juice
Ice tea

70.00 1 kilo
25.00 5 galon/25 liters

Sugar
Purified water
Ice
Plastic cups

straw

12 oz.
16 oz.

30.00 3 kilos
48.00 100pcs./pack
60.00 100pcs./pack

35

100

UNIT COST per PC./GM/ML

PHP

30 pcs.
15 pcs.
48 pcs.
8 pcs.

30 slices
45 serving

100 pcs

SERVING SIZE

PHP

2.50
5.20
6.00
2.50
6.38

per pc.
per pc.
per pc.
per pc.
per pc.

1.35

per slice

0.20

0.48
0.60
0.35

0.12
0.28
0.12
0.16
0.17
0.20
0.19
0.15
0.06
0.12
0.09

per gm.
per gm.
per gm.
per gm.
per gm.
per gm.
per gm.
per gm.
ml.
per ml.
per ml.

0.04
0.26
0.06
0.01
0.01

per ml.
per gm.
per gm.
per ml.
per gm.

per pc.

per pc.
per pc.

1
16.67
15
20
20
20
15
6
5
10
1

SERVING SIZE
pc.
gms.
gms.
gms.
gms.
gms.
gms.
gms.
gms.
ml.
pc.

COMPUTATION OF PRODUCT UNIT COST

SANDWICHES
CHEEZEE CHEESE
ITEM
Bread bun
Cheeze
Mayonaise
Butter
Packaging

QUANTITY

UNIT
1
12
10
3
1

pc
gms
ml
gms.
pc

TOTAL COST
PROMO COST

UNIT COST
2.50
2.30
1.20
0.46
0.20
Php
6.66
Php

13.31

HOTDOG AND CHEESE

Bread bun
Cheese
Cooking Oil
Hotdog
Mayonaise
Butter
Packaging

1
6
5
15
10
3
1

pc.
gms.
ml.
gms.
ml.
gms.
pc.

TOTAL COST
PROMO COST

2.50
1.15
0.06
1.80
1.20
0.46
0.20
Php

7.36

Php

14.72

HAM AND CHEESE

Bread bun
Cheese
Ham
Cooking Oil
Mayonaise
Butter
Packaging
TOTAL COST
PROMO COST

1
6
20
5
10
3
1

pc.
gms
gms.
ml.
ml.
gms.
pc.

2.50
1.15
2.40
0.06
1.20
0.46
0.20
Php

7.96

Php

15.92

ITEM

QUANTITY

UNIT

UNIT COST

BACON AND CHEESE

Bread bun
Cheese
Cooking Oil
Bacon
Mayonaise
Butter
Packaging

1
6
5
15
10
3
1

pc
gms
ml.
gms.
ml.
gms.
pc.

2.50
1.15
0.06
4.20
1.20
0.46
0.20
Php
Php

TOTAL COST
PROMO COST

9.76
19.52

CHEESE BURGER SANDWICH

Bread bun
Cheese
Burger patty
Cooking Oil
Mayonaise
Butter
Packaging

1
6
20
5
10
3
1

pc
gms.
gms.
ml.
gms.
gms.
pc.

TOTAL COST
PROMO COST

2.50
1.15
3.20
0.06
1.20
0.46
0.20
Php

8.76

Php

17.52

CORNED BEEF WITH CHEESE

Bread bun
Cheese
Cooking Oil
Corned beef
Butter
Packaging
TOTAL COST
PROMO COST

1
6
5
20
3
1

pc.
gms.
ml.
gms.
gms.
pc.

2.50
1.15
0.06
3.40
0.46
0.20
Php

7.76

Php

15.52

ITEM

QUANTITY

UNIT

TOTAL COST

PROMO COST

CORNED BEEF ONLY

Bread bun
Corned beef
Cooking Oil
Butter
Packaging

1
20
5
5
1

pc.
gms.
ml.
gms.
pc.

TOTAL COST
PROMO COST

TUNA FLAVORED SANDWICH

Bread
Cheese
Cooking Oil
Tuna
Butter
Packaging

1
6
5
15
3
1

2.50
3.40
0.06
0.76
0.20
Php

6.92

Php

13.83

pc.
gms.
ml.
gms.
gms.
pc.

TOTAL COST
PROMO COST

2.50
1.15
0.06
3.00
0.46
0.20
Php

7.36

Php

14.72

JUICES
PINEAPPLE JUICE 12 oz.
Pineapple Juice
Purified Water
Ice
Sugar
Plastic cup with cover 12 oz.

120
125
20
15
1

ml.
ml.
gms.
gms.
pc.

TOTAL COST

ITEM
PINEAPPLE JUICE 16 oz.
Pineapple Juice
Purified Water
Ice
Sugar

5.36
1.42
0.20
0.90
0.48
Php

QUANTITY
180
165
25
20

UNIT
ml.
ml.
gms.
gms.

8.36

TOTAL COST
8.04
1.88
0.25
1.2

PROMO COST

Plastic cup with cover 16 oz.

1 pc.

0.6

TOTAL COST

Php

ITEM

QUANTITY

UNIT

11.96

TOTAL COST

RED ICE TEA 12 OZ.

Ice tea powder
Purified water
ice
Plastic cup with cover 12 oz.
TOTAL COST

20
220
20
1

gms.
ml.
gms.
pc.
Php

5.13
2.50
0.20
0.48
8.31

RED ICE TEA 16 OZ.

Ice tea powder
Purified water
ice
Plastic cup with cover 16 oz.
TOTAL COST

25
300
30
1

gms.
ml.
gms.
pc.

6.41
3.41
0.30
0.60
Php

10.72

PROMO COST

ITEM NAME

Cheezee Cheese
Hotdog Flavored
Ham flavored
Bacon flavored
Burger Sandwich
Corned beef with cheese
Corned beef only
TOTAL (DAILY)

PRICE PER ORDER

24.00
28.00
26.00
34.00
32.00
28.00
24.00

COST PER ORDER

13.31
14.72
15.92
19.52
17.52
15.52
13.83

TARGET PER DAY TOTAL SALES

35
840.00
15
420.00
15
390.00
15
510.00
20
640.00
15
420.00
15
360.00
130

3580.00

TOTAL COST PROFIT

465.97
374.03
220.85
199.15
238.85
151.15
292.85
217.15
350.47
289.53
232.85
187.15
207.48
152.52
2009.32

1570.68

PROJECTED SALES
ITEM/PRODUCT
Cheezee Cheese
Hotdog and cheese
Ham and cheese
Bacon and cheese
Cheese Burger Sandwich
Corned beef with cheese
Corned beef only
Tuna flavored Sandwich
Pineapple Juice 12 oz.
Pineapple Juice 16 oz.
Red ice tea 12 oz.
Red ice tea 16 oz.

TOTAL

UNITS
PRODUCED
45
45
40
40
35
30
35
30
50
30
50
20

450

PRICE

MONTHLY SALES

21.00
23.00
25.00
31.00
29.00
25.00
23.00
23.00

28,350.00
31,050.00
30,000.00
37,200.00
30,450.00
22,500.00
24,150.00
20,700.00
22,500.00
18,000.00
22,500.00
12,000.00

15.00
20.00
15.00
20.00

Php

299,400.00

*It is assumed that sales are increasing 10% annually that more customers are reaching or demanding our
products

ANNUAL SALES
340,200.00
372,600.00
360,000.00
446,400.00
365,400.00
270,000.00
289,800.00
248,400.00
270,000.00
216,000.00
270,000.00
144,000.00
Php 3,592,800.00

reaching or demanding our

MANUFACTURING COST
1. RAW MATERIALS
ITEM/PRODUCT

UNITS
PRODUCED

Cheezee Cheese
Hotdog and cheese
Ham and cheese
Bacon and cheese
Cheese Burger Sandwich
Corned beef with cheese
Corned beef only
Tuna flavored Sandwich
Pineapple Juice 12 oz.
Pineapple Juice 16 oz.
Red ice tea 12 oz.
Red ice tea 16 oz.

UNIT COST

45
45
40
40
35
30
35
30
50
30
50
20

TOTAL

MONTHLY COST

13.31
14.72
15.92
19.52
17.52
15.52
13.83
14.72
8.36
11.96
8.31
10.72

450

ANNUAL COST

17,973.00
19,876.50
19,108.00
23,428.00
18,399.50
13,971.00
14,523.83
13,251.00
12,538.61
10,766.64
12,457.50
6,429.20

215,676.00
238,518.00
229,296.00
281,136.00
220,794.00
167,652.00
174,286.00
159,012.00
150,463.35
129,199.66
149,490.00
77,150.45

Php 182,722.79

Php 2,192,673.46

*it is assumed that cost of sales are increasing 10% annually that more raw materials are acquired by the
company that product are becoming more in demand in the market

2. DIRECT LABOR
SALARIES AND WAGES
POSITION

MONTHLY SALARY
6000.00
6000.00
6000.00
6000.00

Cashier 1
Cashier 2
Service Crew 1
Service Crew 2
TOTAL

ANNUAL SALARY
72,000.00
72,000.00
72,000.00
72,000.00
Php
288,000.00

3. MANUFACTURING OVERHEAD
A. UTILITY EXPENSES
DESCRIPTION

MONTHLY BILL

Rent
water
Electricity
TOTAL

Php

YEAR 1

3,000.00
300.00
500.00
3,800.00 Php

36,000.00
3,600.00
6,000.00
45,600.00 Php

YEAR 2
36,000.00
3,672.00
6,120.00
45,792.00 Php

YEAR 3
36,000.00
3,745.44
6,242.40
45,987.84

*It is assumed that water and electruicity bill are expected to increase by 2% annually due to market price
increase.

*It is assumed that water and electruicity bill are expected to increase by 2% annually due to market price
increase.

B. SCHEDULE OF DEPRECIATION OF STORE EQUIPMENTS:

Stall
Flying saucer sandwich maker
Juice Dispenser
Refrigerator
Gas stove
Gas tank
TOTAL

COST

LIFE(YRS.)

90,000.00
2,995.00
15,000.00
7,999.00
440.00
1,000.00
Php 117,434.00

SCRAP VALUE

ANNUAL
DEPRECIATION

20,000.00
600.00
5,000.00
2,000.00
100.00
500.00

5
5
7
5
5

Php

14,000.00
479.00
2,000.00
857.00
68.00
100.00
17,504.00

C. STORE SUPPLIES EXPENSE

DESCRIPTION

QUANTITY

Paper bags small

500
Paper bags large
300
Tissue napkins
5
Plastic juice cups with cover 12 0z. 10
Plastic juice cups with cover 16 0z. 5
Straw
10
Garbage Bags
5
Plastic gloves
2

UNIT

UNIT COST

packs
pcs.
packs
packs
packs
packs
packs
packs

20.00
5.00
54.50
48.00
60.00
35.00
65.00
45.00

TOTAL
TOTAL ANNUALLY

TOTAL
10,000.00
1,500.00
272.50
480.00
300.00
350.00
325.00
90.00

Php
Php

13,317.50
159,810.00

OPERATING EXPENSES
SCHED-SALARIES/WAGES EXPENSE
GROSS
SALARY/month
General Manager
Operations Manager
Marketing Supervisor
Accountant

YEAR 1

12,000.00
10,000.00
10,000.00
8,000.00

Php

TOTAL

YEAR 2

YEAR 3

144,000.00
120,000.00
120,000.00
96,000.00

144,000.00
120,000.00
120,000.00
96,000.00

144,000.00
120,000.00
120,000.00
96,000.00

480,000.00

Php480,000.00

Php480,000.00

SSS

PHILHEALTH

SCHEDULE OF ECC, SSS, PHILHEALTH

POSITION

ECC

General Manager
Operations Manager
Marketing Supervisor
Cashier 1
Cashier 2
Service Crew 1
Service Crew 2
Accountant

10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
80.00

TOTAL

848.00
706.70
706.70
424.00
424.00
424.00
424.00
565.30
4,522.70

TOTALS

150.00
125.00
125.00
75.00
75.00
75.00
75.00
100.00
800.00

1,008.00
841.70
841.70
509.00
509.00
509.00
509.00
675.30
5,402.70
Php

TOTAL ANNUALLY

64,832.40

SCHEDULE OF ADMIN SUPPLIES EXPENSES

DESCRIPTION

QUANTITY

UNIT

Ballpen
Pencil
Yellow Paper
Ledger

2
2
1
1

pcs.
pcs.
pc.
pc.

7.00
5.00
32.00
23.00

Journal
Pentel pen
Envelope
Tape

pc.

23.00

1
5
1

pc.
pcs.
pc.

35.00
5.00
15.00

TOTAL
ANNUAL ADMIN SUPPLIES EXPENSE

COST

TOTAL COST
14.00
10.00
32.00
23.00
23.00

Php

35.00
25.00
15.00
177.00

Php

2,124.00

ADVERTISING EXPENSE
ITEM
Tarpaulin
Flyers

QUANTITY

COST

UNIT
pcs.
pcs.

2
500

TOTAL COST

250.00
0.75

500.00
375.00

Php

TOTAL

875.00

SCHEDULE OF BUSINESS TAXES AND LICENSES

YEAR 1
Barangay Clearance
Sale of Food
Mayor's Permit
Business Plate
Business Registration Sticker
Occupational Permit Fee
Sanitary Inspection Fee
Health Certificate
Mayor's Certificate
Garbage Services Charges
Plumbing Inspection Fee
Electrical Inspection Fee
Signboard Inspection Fee
Community Tax Certificate
MO 42-1991
SEC
BIR

TOTAL

Php

YEAR 2

YEAR 3

200.00

100.00

100.00

500.00
2,050.00
200.00
50.00
400.00
600.00
360.00
50.00
300.00
100.00
100.00
50.00
500.00
882.00
500.00
500.00

12,275.52
2,050.00

13,503.07
2,050.00

50.00
400.00
600.00
360.00
50.00
5,269.56
100.00
100.00
50.00
859.28
882.00

50.00
400.00
600.00
360.00
50.00
5,796.52
100.00
100.00
50.00
895.21
882.00

7,342.00

Php

23,146.36

COMPUTATION OF PRODUCT UNIT PRICE

ITEM/PRODUCT
Cheezee Cheese
Hotdog and cheese
Ham and cheese
Bacon and cheese
Cheese Burger Sandwich
Corned beef with cheese
Corned beef only
Tuna flavored Sandwich
Pineapple Juice 12 oz.
Pineapple Juice 16 oz.
Red ice tea 12 oz.
Red ice tea 16 oz.

UNIT COST

UNIT PRICE

SELLING PRICE
(PROMO

Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php

Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php

Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php

6.66
7.36
7.96
9.76
8.76
7.76
6.92
7.36
8.36
11.96
8.31
10.72

10.81
11.94
12.90
15.78
14.18
12.58
11.23
11.94
13.37
19.14
13.29
17.14

21.00
23.00
25.00
31.00
29.00
25.00
23.00
23.00
15.00
20.00
15.00
20.00

MONTHLY
DEPRECIATION
Php0.00
Php0.00
Php0.00
Php0.00
Php0.00
Php0.00
Php0.00
Php0.00

PROJECTED INCOME STATEMENT

YEAR 1

YEAR 2

YEAR 3

Sales Revenue

3,592,800.00

3,952,080.00

4,347,288.00

Manufacturing Cost
Raw Materials
Direct Labor
M.O H.
Total Manufacturing Cost

2,192,673.46
288,000.00
222,914.00
2,703,587.46

2,411,940.81
288,000.00
223,106.00
2,923,046.81

2,653,134.89
288,000.00
223,301.84
3,164,436.73

889,212.54

Php 1,029,033.19

480,000.00
64,832.40
2,124.00
875.00

Total Gross Profit

Php

Php

1,182,851.27

Php

480,000.00
64,832.40
2,124.00
875.00
547,831.40

Operational Expense
Administrative Expenses:
Salaries and Wages (Admin)
ECC, SSS, Philhealth
Admin Supplies Expense
Advertising Expense
Taxes and Licenses
Total Operational Expenses

Php

547,831.40

Php

480,000.00
64,832.40
2,124.00
875.00
23,146.36
570,977.76

Net Income from Operation

Provision for Income Tax(30%)

Php
Php

341,381.14
102,414.34

Php
Php

458,055.43
137,416.63

Php
Php

635,019.87
190,505.96

Net Income After Tax

Php

238,966.80

Php

320,638.80

Php

444,513.91

Prov. For Profit Distribution(25%)

Php

59,741.70

Php

80,159.70

Php

111,128.48

NET INCOME AFTER PROFIT DISTRIBUTIONPhp

179,225.10

Php

240,479.10

Php

333,385.43

PROJECT COST
CAPITAL EXPENDITURE
EQUIPMENTS
QUANTITY
1
4
1
1
1
1

UNIT
pc.
pcs.
pc.
pc.
pc.
pc.

DESCRIPTION
Stall
Flying saucer sandwich maker
Juice Dispenser
Refrigerator
Gas stove
Gas tank
TOTAL

UNIT COST
90,000.00
748.75
15,000.00
7,999.00
440.00
1,000.00
Php

TOTAL
90,000.00
2,995.00
15,000.00
7,999.00
440.00
1,000.00
117,434.00

UNIT COST
1,700.00
1,800.00
900.00
75.00
120.00
62.00
75.00
500.00
2.00
500.00
50.00
120.00
649.75
Php

TOTAL
1,700.00
1,800.00
900.00
75.00
120.00
62.00
75.00
500.00
10.00
500.00
50.00
240.00
649.75
6,681.75

UNIT COST
450.00
175.00
90.00
28.25
200.00
350.00
230.00
300.00
190.00
Php

TOTAL
450.00
175.00
90.00
28.25
200.00
350.00
230.00
300.00
190.00
2,013.25

FURNITURE AND FIXTURE

QUANTITY
1
1
1
1
1
1
1
1
5
1
1
2
1

UNIT
pc.
pc.
pc.
pc.
pc.
set/6's
pc.
pc.
pcs.
pc.
pc.
pc.
pc.

DESCRIPTION
Table with cabinet
Hanging cabinet
Sink
Faucet
PVC pipes
Microwavable container
Broom and dust pan
Trash Can
all purpose rags
net
lock
Flourescent lamp
Extention cord
TOTAL

UTENSILS AND OTHERS

QUANTITY
1
1
1
1
1
1
1
1
1

UNIT
pc.
pc.
pc.
pc.
pc.
set
pc.
pc.
pc.

DESCRIPTION
Frying pan
Can opener
Kitchen knife
Bread knife
Bamboo chopping board
Kitchen Utensils
Tongs with plastic handle
Stock pot # 20
Scooper # 28
TOTAL

INITIAL INVENTORY
STORE SUPPLIES
QUANTITY
10
100
2
2
3
5
2
1

UNIT
packs
pcs.
pack
packs
packs
packs
packs
pack

DESCRIPTION
UNIT COST
Paper bags small
20.00
Paper bags large
5.00
Tissue napkins
54.50
Plastic juice cups with cover 12 0z.
48.00
Plastic juice cups with cover 16 0z.
60.00
Straw
35.00
Garbage Bags
65.00
Plastic gloves
45.00
TOTAL
Php

TOTAL
200.00
500.00
109.00
96.00
180.00
175.00
130.00
45.00
1,435.00

OFFICE SUPPLIES
QUANTITY
1
5
2
1
1
1
1
1
5
1

UNIT
pc.
pcs.
pcs.
pad
pc.
pc.
pc.
pc.
pcs.
pc.

DESCRIPTION
Calculator
Ballpen
Pencil
Yellow Paper
Ledger
Journal
Scissors
Pentel pen
Envelope
Tape
TOTAL

UNIT COST
250.00
7.00
5.00
32.00
23.00
23.00
15.00
35.00
5.00
15.00
Php

TOTAL
250.00
35.00
10.00
32.00
23.00
23.00
15.00
35.00
25.00
15.00
463.00

ADVERTISING AND PROMOTION

QUANTITY

UNIT

5
100
100
5
100
20
5
1
1

pcs.
pcs.
pcs.
meter
pcs.
pcs.
pcs.
pc.
pc.

DESCRIPTION
Tarpauline 3x5
Flyers 4x6
Calling Cards
ribbon
Ballons
small banner 2x3
large banner 3x5
suggestion box
signage
TOTAL

TOTAL CAPITAL EXPENDITURE

UNIT COSTS

TOTAL COST

250.00
5.00
1.00
15.00
1.00
150.00
300.00
200.00
1,000.00
Php

1,250.00
500.00
100.00
75.00
100.00
3,000.00
1,500.00
200.00
1,000.00
6,725.00

Php

134,752.00

PRE-OPERATING EXPENSES
ITEM

COST

Barangay Clearance
Mayor's Permit
Business Plate
Business Registration Sticker
Occupational Permit Fee
Sanitary Inspection Fee
Health Certificate
Garbage Services Charges
Plumbing Inspection Fee
Electrical Inspection Fee
Signboard Inspection Fee
Community Tax Certificate
MO 42-1991
SEC
BIR

200.00
2,050.00
200.00
50.00
400.00
600.00
360.00
300.00
100.00
100.00
50.00
500.00
882.00
500.00
500.00

TOTAL PRE-OPERATING EXPENSES

Php

6,792.00

RENT DEPOSIT

Php

6,000.00

TOTAL PROJECT COST

Php

147,544.00

PROJECTED CASH FLOW

YEAR 1
Sources
Capital
Sales
TOTAL
Application
Equipments
Furniture and Fixture
Utensils and Other Supplies
Deposit on Rent
Administrative & Selling Expenses
Cost of Sales
Distribution of Profit
Payment of Income Tax
TOTAL

200,000.00
3,592,800.00
3,952,080.00
Php 3,792,800.00 Php 3,952,080.00

117,434.00
6,681.75
2,013.25
6,000.00
547,831.40
2,686,083.46

570,977.76
2,905,542.81
59,741.70
102,414.34
Php 3,366,043.86 Php 3,638,676.61

Net Cash Flow

Add: Beginning Balance
NET ENDING BALANCE

YEAR 2

Php

426,756.14

313,403.39
426,756.14

426,756.14 Php

740,159.53

OW
YEAR 3

4,347,288.00
Php 4,347,288.00

547,831.40
3,146,932.73
80,159.70
137,416.63
Php 3,912,340.46
434,947.54
740,159.53
Php 1,175,107.07

PROJECTED BALANCE SHEET

YEAR 1
ASSETS
Cash
Fixed assets:
Equipments
Furniture and Fixture
Utensils and Other Supplies
Fixed Assets Total
Less: Acc. DepreciationEquipments
Fixed Assets Net
Deposit on Rent

YEAR 2

426,756.14

740,159.53

117,434.00
6,681.75
2,013.25
126,129.00

117,434.00
6,681.75
2,013.25
126,129.00

17,504.00

35,008.00

108,625.00
6,000.00

91,121.00
6,000.00

TOTAL ASSETS

Php 541,381.14 Php

837,280.53

Liabilities
Taxes Payable
Distribution of Profit
Total Liabilities

102,414.34
59,741.70
Php 162,156.04 Php

137,416.63
80,159.70
217,576.33

Equity
Capital
Net Income after Provision
for Distribution of Profit
Total Equity

200,000.00

379,225.10

179,225.10
Php 379,225.10 Php

240,479.10
619,704.20

TOTAL EQUITY AND LIABILITIES

Php 541,381.14 Php

837,280.53

CE SHEET
YEAR 3
1,175,107.07
117,434.00
6,681.75
2,013.25
126,129.00
52,512.00
73,617.00
6,000.00
Php 1,254,724.07

Php

190,505.96
111,128.48
301,634.44

619,704.20

Php

333,385.43
953,089.63

Php 1,254,724.07

PROJECTED FINANCIAL RATIO ANALYSIS

YEAR 1
714.34%

YEAR 2
923.36%

YEAR 3
1057.43%

Return on Assets (Net Income

after Taxes/Total Assets)

44.14%

38.30%

35.43%

Return on Equity (Net Income

after Taxes/Equity)

63.01%

51.74%

46.64%

Return on Sales ( Net Income

after Taxes/Net Sales)

6.65%

8.11%

10.23%

Debt Asset Ratio (Total

Liabilities / Total Assets)

29.95%

25.99%

24.04%

Gross Margin (Gross Income /

Sales)

24.75%

26.04%

27.21%

Current Ratio (Total Current

Assets/ Total Current