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PRO-FORMA INCOME STATEMENT FOR THE 5 YEAR PROJECTIONS

Year 1 Sales Cost of Sales (See Schedule 1) Gross Profit Operating Expenses: Marketing Expenses (Schedule 2) Administrative Expenses (Schedule 3) Total Net Income 100 60 40 20 10 30 10

Year 2 120 70 50 27 16 43 7

Projection Year 3 144 83 61 30 18 48 13

Assumptions: 1. Sales is increasing 20% annually.

Projection Year 4 173 98 75 33 20 53 22 Year 5 207 116 92 37 23 59 32

Total

SCHEDULE 1- PROFORMA COST OF SALES FOR THE 5 YEAR PROJECTIONS

Year 1 Variable Cost Raw Material Labor Overhead Sub-total Fixed Cost Labor Overhead Sub-total 15 26 11 52

Year 2 18 31 13 62

Projection Year 3 22 37 16 75

Year 4 26 45 19 90

Year 5 31 54 23 108

5 3 8

5 3 8

5 3 8

5 3 8

5 3 8

Total

60

70

83

98

116

Assumptions: 1. Sales is increase of 20% annually 2. Overhead is comprise of 50% Depreciation expense, non-cash transactions 3. Breakdown of Cash and Non-Cash Transaction are as follows: Year 1 53 7 60 Year 2 63 7 70 Year 3 76 7 83 Year 4 91 7 98 Year 5 109 7 116

Cash Transaction Non-Cash Transaction Total

SCHEDULE 2- PROFORMA MARKETING EXPENSES FOR THE 5 YEAR PROJECTIONS

Year 1 Variable Cost Commission Supplies Miscellaneous Sub-total Fixed Cost Advertising Fee Salaries and Wages Sub-total 8 7 2 17

Year 2 9 8 2 19

Projection Year 3 10 9 3 22

Year 4 11 11 3 25

Year 5 12 13 4 29

1 2 3

5 3 8

5 3 8

5 3 8

5 3 8

Total

20

27

30

33

37

Assumptions: 1. Sales is increase of 20% annually

SCHEDULE 3- PROFORMA ADMINISTRATIVE EXPENSE FOR THE 5 YEAR PROJECTIONS

Year 1 Variable Cost Utilities Supplies Miscellaneous Sub-total Fixed Cost Rental Salaries and Wages Sub-total Total 2 4 1 7

Year 2 2 5 1 8

Projection Year 3 3 6 1 10

Year 4 3 7 2 12

Year 5 4 8 2 15

1 2 3 10

5 3 8 16

5 3 8 18

5 3 8 20

5 3 8 23

Assumptions: 1. Sales is increase of 20% annually

PROFORMA CASH FLOW STATEMENT FOR THE 5 YEAR PROJECTIONS

Year 1 Cash flow form Operations Inflow Cash Sales Outflow Payment to Cost of Sales Payment to Marketing Expenses Payment to Administrative Expense Total Net Cash Flow form Operations

Year 2

Projection Year 3

Year 4

100

120

144

173

53 20 10 83 17

63 27 16 107 14

76 30 18 124 20

91 33 20 144 29

Cash flow from Investing Inflow Cash Sales Outflow Investing to Equipment and Machineries Net Cash Flow form Investing Cash flow from Financing Activities Inflow Investment Outflow Dividends Net Cash Flow form Investing

350 (350)

355

355

NET CASH FLOW

22

14

20

29

Year 5

207

109 37 23 168 39

39

PROFORMA BALANCE SHEET FOR THE 5 YEAR PROJECTIONS

Beg. ASSETS Cash Inventories Machineries and Equipment Less: Accumulated Depreciations Total Assets LIABILITIES Trade Payable STOCKHOLDER EQUITY Capital Stock Retained Earnings Total Stockholder Equity

Year 1

Projection Year 2 Year 3

5 15 350 370

22 15 350 (7) 380

14 30 350 (7) 387

20 36 350 (7) 399

370 370

370 10 380

370 17 387

370 30 400

Total Liabilities & Stockholder Equity

370

380

387

400

on Year 4 Year 5

29 50 350 (7) 422

39 72 350 (7) 454

370 52 422

370 84 454

422

454