Académique Documents
Professionnel Documents
Culture Documents
Manager 1 700
Supervisor 1 500
Office Staff 1 350
Purchaser / Store Keeper 1 350
Technician 1 350
Skilled Worker 5 320
Skilled Sewer 3 320
Total
Utilities cost
Electricity Meralco 144,000
Water Laguna Water District 12,000
Telephone and Cellphone PLDT 36,000
Internet
Total 192,000
Transportation
Gas Petron 6,192
0.1
0.1 Office supplies
0.1 typwriting
0.1 ballpens
0.1 fastener
folder
envelope
stapler
puncher
glue
scissors
pencil
eraser
Total
Total
Buiding Repair
YEARLY DEPRECIATION
Inventory
Prepaid Rent
3 months salary
3,591.32
120,000.00 10
1,018,630.32
1,018,630.32
134,110.74
180,000.00
432,900.00 747,010.74
200,000.00
1,965,641.06
Yearly
Depreciated
3,240.00
63,000.00
66,240.00
680.00
3,060.00
7,650.00
595.00
11,985.00
816.00
816.00
79,041.00
12,000.00
91,041.00
Schedule of Cost of Sales
Company Name
2015
Large Per Unit
MATERIALS Price per unit
Direct Materials
Polyester fabric 96.97
Nylon fabric 56.76
Coton fabric 61.02
Zipper 37.00
Zipper head 15.00
Rectangle Slider 11.36
Foam 23.65
Polyester web 23.65
Mini-mp3 203.00
Solar Mobile Charfer 643.00
Indirect Materials
Packaging 5.00
TOTAL 1,176.41 2,400
3,035 3,338
3,404.60 3,574.83
3,034.68 3,338.15
10,331,883.87 11,933,325.87
10,331,883.87 11,933,325.87
Repairs and Maintenance
Cleaning Materials
Broom 12 pc 99.00 1,188.00
Mop 4 pc 150.00 600.00
Squegee mop 4 pc 150.00 600.00
Bucket 6 pc 50.00 300.00
Feather duster 12 pc 50.00 600.00
Rubber gloves 24 pc 99.00 2,376.00
Brush 24 pc 20.00 480.00
Floor cleaner 12 liter 100.00 1,200.00
Detergent 12 kg 193.45 2,321.40
Liquid soap 12 liter 100.00 1,200.00
Airfreshener 12 liter 100.00 1,200.00
Garbage Bag 96 pc 4.50 432.00
Garbage can 3 pc 200.00 600.00
Total: 16,130.54
Office supplies
typwriting 500 pc 2.50 1,250.00
ballpens 96 pc 4.50 432.00
fastener 100 pc 2.50 250.00
folder 240 pc 5.50 1,320.00
envelope 240 pc 5.50 1,320.00
stapler 24 pc 45.00 1,080.00
puncher 12 pc 100.00 1,200.00
glue 24 pc/30cc 15.00 360.00
scissors 24 pc 30.00 720.00
pencil 96 pc 4.50 432.00
eraser 30 pc 2.50 75.00
Estimated Yearly
Life Depreciated
PROJECTED INCOME STATEMENT
Cost of Sales
Total Cost of Sales 2,823,384.00 3,105,722.40 3,416,294.64
OPERATING EXPENSES:
Salaries and wages (increase by 5%) 1,731,600.00 1,818,180.00 1,909,089.00
VAT (12%) 415,944.96 497,054.23 592,399.22
Utilities- (increase of 5%) 192,000.00 201,600.00 211,680.00
Advertising 50,000.00 50,000.00 50,000.00
Repairs and maintenance 16,130.54 16,130.54 16,130.54
Rentals 360,000.00 360,000.00 378,000.00
Office supplies (increase by 5%) 8,439.00 8,860.95 9,304.00
Transportation (increase by 3%) 6,192.00 6,377.76 6,569.09
Permit and licenses (decrease of 5%) 5,000.00 4,750.00 4,512.50
Business Tax 134,110.74 154,897.90 178,907.08
Other Expenses 10,000.00 10,000.00 10,000.00
Depreciation 91,041.00 91,041.00 91,041.00
Total Operating Expenses 3,020,458.24 1,428,418.42 3,457,632.43
% Profit
Sales Net to Total
Year Revenue Profit Revenue
Average
CURRENT ASSETS
Cash & Cash Equivalent - - -
Inventory 47,056.40 51,762.04 56,938.24
Prepaid Rent 180,000.00 180,000.00 180,000.00
Property Plant & Equipment 927,589.32 836,548.32 745,507.32
Building Repair 108,000.00 96,000.00 84,000.00
Total Assets 1,154,645.72 1,068,310.36 982,445.56
INVESTING ACTIVITIES
Capital Expenditures (368,791.31) - -
FINANCING ACTIVITIES
Project Investment 1,965,641.06
Partners Withdrawal (1,525,548.48) (2,339,353.36) (1,541,902.55)
Total 496,560.26 - (1,541,902.55)
Net Cash Flow 649,839.01 - -
COMPUTATIONS ONLY
Investment 2015 2016
Cash flow for IRR Computation
86.6% (1,965,641.06) 1,525,548.48 2,339,353.36
Company Name
Financial Assumptions
Employee benefits includes SSS, Philhealth, 13th month pay and other
benefits will be averaging
Business taxes
Accounts payable
2018 2019
10,331,883.87 11,933,325.87
3,757,924.10 4,133,716.51
6,573,959.76 7,799,609.35
2,004,543.45 2,104,770.62
704,352.83 835,672.43
222,264.00 233,377.20
50,000.00 50,000.00
16,130.54 16,130.54
378,000.00 396,900.00 0
9,769.20 10,257.66
6,766.17 6,969.15
4,286.88 4,072.53
206,637.68 238,666.52
10,000.00 10,000.00
91,041.00 91,041.00
3,703,791.74 3,997,857.65
2,870,168.02 3,801,751.70
861,050.41 1,140,525.51
2,009,117.62 2,661,226.19
0.19 0.22
2.24 3.28
2.44 3.64
120,000.00
% Profit % Profit 230,000.00 -
to total to total 135,000.00 -
Assets Equity 485,000.00
0.52 0.55
2.10 2.23 306,119.67
1.48 1.58 0
2.24 2.44
3.28 3.64
- -
62,632.07 68,895.28
180,000.00 180,000.00
654,466.32 563,425.32
72,000.00 60,000.00 depreciation
897,098.39 812,320.60
73,070.75 80,377.82
824,027.64 731,942.77
897,098.39 812,320.60
916,017.61 824,027.64
2,009,117.62 2,661,226.19
(2,101,107.59) (2,753,311.06)
824,027.64 731,942.77
2018 2019
2,009,117.62 2,661,226.19
91,041.00 91,041.00
948.97 1,043.87
2,101,107.59 2,753,311.06
- -
(2,101,107.59) (2,753,311.06)
(2,101,107.59) (2,753,311.06)
- -
649,839.01 649,839.01
649,839.01 649,839.01
5%
5%
5%
30 days
5%
2% of gross sales
30%
10% of cost
5%
7 days sales
/month 360,000.00
/month 600,000.00
/month 36,000.00
/month 7,200.00
/month 48,000.00
/month 9,999.96
NEO BACKPACK MANUFACTURING
PROJECTED INCOME STATEMENT
For the year ended Dec 31. 2015-2019
2015 2016
Cost of Sales
Total Cost of Sales 2,823,384.00 3,105,722.40
OPERATING EXPENSES:
Salaries and wages (increase by 5%) 1,731,600.00 1,818,180.00
VAT (12%) 415,944.96 497,054.23
Utilities- (increase of 5%) 192,000.00 201,600.00
Advertising 50,000.00 50,000.00
Repairs and maintenance 16,130.54 16,130.54
Rentals 360,000.00 360,000.00
Office supplies (increase by 5%) 8,439.00 8,860.95
Transportation (increase by 3%) 6,192.00 6,377.76
Permit and licenses (decrease of 5%) 5,000.00 4,750.00
Business Tax 134,110.74 154,897.90
Other Expenses 10,000.00 10,000.00
Depreciation 91,041.00 91,041.00
Total Operating Expenses 3,020,458.24 3,218,892.39
Sales Net
Year Revenue Profit
Average
Project costs:
Machinery/ Vehicle 736,000.00
Office Supplies 8,439.00
Office Furniture & Fixture 141,000.00
Store Furniture & Fixture 9,600.00
Tools & Equipment 3,591.32
Building Repair 120,000.00
Cash Bond 200,000.00
Working Capital Provision 747,010.74
TOTAL PROJECT COST 1,965,641.06
2015 2016
CURRENT ASSETS
Cash & Cash Equivalent 2,042,845.30 3,131,070.51
Inventory 134,110.74 134,110.74
Prepaid Rent 180,000.00 183,600.00
Property Plant & Equipment 1,018,630.32 990,877.82
Building Repair 108,000.00 96,000.00
Total Assets 3,483,586.36 4,535,659.07
2015 2016
INVESTING ACTIVITIES
Capital Expenditures (368,791.31) -
FINANCING ACTIVITIES
Project Investment 1,965,641.06
Partners Withdrawal - -
Total 1,965,641.06 -
COMPUTATIONS ONLY
Investment 2015
Cash flow for IRR Computation
51.4% (1,965,641.06) 603,186.33
Employee benefits includes SSS, Philhealth, 13th month pay and other
benefits will be averaging
Business taxes
Accounts payable
- - -
- - -
- - -
(368,258.42) 1,081,740.43
1 0.75
5%
5%
5%
30 days
5%
2% of gross sales
30%
10% of cost
5%
7 days sales
22,500 /month
833.33 /month
10,500 /month
600 /month
1,150 /month
833.33 /month