Feasib- Financial Study

7/25/2019 Feasib- Financial Study

1/45

Revenue

Selling price increases at 2%

Sales units increase at 10%

Mark up over cost of 50%

Costs and Expenses

Unit cost (variable) increases at 2%

Expenses increase at 2%

Salaries increase at 3%

1.1 Major Assumption (Annual)


2/45

1.2 Project Cost (First Year)

a! Materials "urc#ases 5$1&$22'15

irect *abor '50$3000

+actor, -ver#ea.

/n.irect Material 31&$30330

/n.irect *abor Utilit, "ersonnel 150$0'200

ualit, ontrol "ersonnel 150$0'200

SSS$ "#il#ealt# "ag4ibig ontributions for +actor, "er &&$12000

-t#ers

+actor, Electricit, 20$00000

+actor, 6ater 0$00000

+actor, 7elep#one 1$0000

+actor, ent 210$00000

"ackaging ost 1$03$''&20

Salaries 4 Selling 300$100-ffice supplies purc#ases 1$2080

Salaries 4 9.:inistrative 25$100

SSS ontribution &$00000

"#il#ealt# ontribution 1$80000

"ag4ibig ontribution 28$80000

;usiness licenses an. per:it 5$8'000

-ffice ent 280$00000

-ffice Electricit, 120$00000

-ffice 6ater 30$00000

-ffice 7elep#one 1$0000/nterest 0$00000

9c


3/45

.& nitial *or+in, Capital

/nvest:ents :a.e b, partners 2$000$00000


4/45

.' Alternative -ources o Financin,

;ank loan 500$00000


5/45

. Projected Financial -tatements

Projected -tatement o Financial Position

Assets

Current Assets

as# -ffice Supplies

a! Materials /nventor,

+inis#e. >oo.s /nventor,

/on Current Assets

ent eposit

+actor, 9ppliances

9ccu:ulate. epreciation$ +actor, 9ppliances

+actor, E


6/45

Projected -tatement o Compre4ensive ncome

-ales

Cost o 5oods Manuactured and -old6

9.. "urc#ases

7otal a! Materials 9vailable for Use *ess a! Materials$ En.ing

irect *abor

+actor, -ver#ea.

ost of >oo.s Manufacture.

9.. +inis#e. /nventor,$ ;eginning

7otal >oo.s 9vailable for Use

*ess +inis#e. /nventor,$ En.ing

ost of >oo.s Manufacture. an. Sol.

5ross proit7peratin, Expenses6

-ellin, Expenses6

"ackaging ost

Salaries Expense 4 Selling

Administrative Expenses6

-ffice Supplies Expense

Salaries Expense 4 9.:inistrative

SSS ontribution

"#il#ealt# ontribution

"ag4ibig ontribution ;usiness licenses an. per:it

ent expense

Electricit, expense

6ater expense

7elep#one Expense

epreciation Expense$ -ffice 9ppliances

epreciation Expense$ +urnitures an. +ixtures

epreciation Expense$ =e#icle

Earnin,s 8eore nterests and axes

/nterest ExpenseEarnin,s 8eore axes

7ax Expense (30%)

/et ncome

Projected -tatement o Cas4 Flo9s

7peratin, Activities

a! Materials$ ;eginning

a! Materials Use.


7/45

as# receive. fro: custo:ers

as# pa,:ents for

a! Materials "urc#ases

irect *abor

+actor, -ver#ea.

/n.irect Material

/n.irect *abor Utilit, "ersonnel

ualit, ontrol "ersonnel

SSS$ "#il#ealt# "ag4ibig ontributions for +actor, "ersonnel

-t#ers

+actor, Electricit,

+actor, 6ater

+actor, 7elep#one

+actor, ent

"ackaging ost

Salaries 4 Selling -ffice supplies purc#ases

Salaries 4 9.:inistrative

SSS ontribution


"ag4ibig ontribution

;usiness licenses an. per:it

-ffice ent

-ffice Electricit,

-ffice 6ater

-ffice 7elep#one

/nterest

7axes

nvestin, Activities

9c


8/45

ncrease:(;ecrease) in cas4 or t4e 3ear

Cas4 alance! e,innin,

Cas4 alance! endin,

;istriution o ncome to Partners

?et /nco:eSalaries

e:ain.er (istribute. E


9/45

;irect 0aor

+actor, 6orkers (5)

F7!"'.$' 1!#2!1%%.

ost uantit,

35000 Alb 020

00 Alb 00'

02

'50$3000 A,ear '3$&1280

'20 A:l 00

150$0'200 A,ear '3$&1280

150$0'200 A,ear '3$&1280

&&$12000 A,ear '3$&1280

22$8250 A,ear '3$&1280

20$00000 A,ear '3$&1280

0$00000 A,ear '3$&1280

1$0000 A,ear '3$&1280

180$00000 A,ear '3$&1280

7otal Manufact

2#1" 2#1$ 2#1%

35000 35'00 31

00 '32 8'


16/45

'50$3000 ''2$8'080 '&$05&2

'20 '3 '&

150$0'200 15$5'1 15&$21138150$0'200 15$5'1 15&$21138

&&$12000 102$0&30 105$151

22$8250 22$8250 22$8250

20$00000 2$80000 2&$&00

0$00000 1$20000 2$200

1$0000 1$8800 1$&81'

180$00000 180$00000 180$00000

cupsA.a,

cupsA:ont#

cupsA,ear

2#1" 2#1$ 2#1%

0 2153 238

'3&13 '&151 8'0

'1'0 '8&3 8830

2153 238 205

0 221' 23'5

'130 '&308 8'30

'3&13 '&151 8'0

221' 23'5 212

2#1" 2#1$ 2#1%

&5 '083 '225

3' 5 5

$&.%1 $.2> $".$>

1#.1 >.$" >.1'

32 1 &

203 1&5 183

203 1&5 183


17/45

13 12& 121

031 02& 02

325 30& 28'

081 0'' 0'2

01& 01& 01'

2 22' 20'1".$2 1".22 1.'

1##."% 1#1.2$ 1#1.&%


18/45

80000


19/45

2#1> 2#2#

1$0''$8851 1$583$&0888$'02'5 8$8'81

225$052&& 252$50&

2&1$2123 321$521&

'0$00000 '0$00000

'&$82500 '&$82500

(31$&3000) (3&$&1250)

112$00000 112$00000

($80000) (5$00000)

3$80000 3$80000(1$'2000) (18$0000)

''$3'500 ''$3'500

(30$&5000) (38$8'50)

1$10000 1$10000

(2$000) (30$55000)

1$000$00000 1$000$00000

(00$00000) (500$00000)

2$&3$113&& 2$&20$213

52&$2&'28 31$1&2'2

300$00000 250$00000

55$8511 2'$31&&

(213$081'') (21&$'22)

55$8511 2'$31&&

(213$081'') (21&$'22)

55$8511 2'$31&&(213$081'') (21&$'22)

55$8511 2'$31&&

(213$081'') (21&$'22)

55$8511 2'$31&&

(213$081'') (21&$'22)

2$&3$113&& 2$&20$213


20/45

1$553$018 1$0'$8388

200$581&& 225$052&&

'$522$225'' 8$3&$&3'31

'$'22$80'' 8$$&&031225$052&& 252$50&

'$&'$'5'' 8$12$8085

81&$&383 8$53'&

1$11$855& 1$85$1838

&$'2&$5&&& 10$'2$2018

2$08&3 2&1$2123

&$&&3$3&2 11$033$111

2&1$2123 321$521&

&$'02$2'& 10$'11$88&&2

$851$2133& 5$355$&&

1$30$8228 1$'$&0&5

32'$&'55 33'$81'2

8$53211 8$'02'5

83$111'3 '03$0508

101$8'5&' 103$&13&

1'$8282& 18$188

30$52'& 31$1'055$8'000 5$8'000

20$00000 20$00000

12'$3& 12&$8&18

31$832 32$'2&

15$2810 15$58'02

'$'3'50 '$'3'50

$11000 $11000

100$00000 100$00000

1$80$322' 2$13&$&'5'2

2$00000 3$000001$'$322' 2$103$&'5'2

52&$2&'28 31$1&2'2

1$235$02&& 1$'2$'8300


21/45

1$553$018 1$0'$8388

('$522$225'') (8$3&$&3'31)

(81&$&383) (8$53'&)

(3&$03') (&2$2&52)

(13$&8''3) (18$&0'3)

(13$&8''3) (18$&0'3)

(108$31110) (111$503)

(25$8&&2) (25&$'83'2)

(3$'28) ($&5&3)

(15$2810) (15$58'02)

(180$00000) (180$00000)

(1$30$8228) (1$'$&0&5)

(32'$&'55) (33'$81'2) (8$'02'5) (8$8'81)

(83$111'3) ('03$0508)

(101$8'5&') (103$&13&)

(1'$8282&) (18$188)

(30$52'&) (31$1'05)

(5$8'000) (5$8'000)

(20$00000) (20$00000)

(12'$3&) (12&$8&18)

(31$832) (32$'2&)

(15$2810) (15$58'02)

(2$00000) (3$00000)

(3&$352) (52&$2&'28)

4 4

4 4

4 4

4 4

4 4

4 4

4 4

4 4

(1$05$0883) (1$0&'$3'10&)

(50$00000) (50$00000)


22/45

2&$&0' 50$0'52'

'83$3&15 1$0''$8851

1$0''$8851 1$583$&088

1!2&!#2".>> 1!'$2!$%&.##(1$05$0883) (1$0&'$3'10&)

1&$181 3'5$11&1

2'$0050 2&$550

2'$0050 2&$550

2'$0050 2&$550

2'$0050 2&$550

2'$0050 2&$550

1!2&!#2".>> 1!'$2!$%&.##

per cup ostAUnit

lb &5

lb 3'

lb $&.%1

cupsA,ear 1#.1

:l 32

cupsA,ear 203

cupsA,ear 203

cupsA,ear 13

cupsA,ear 031

cupsA,ear 325

cupsA,ear 081

cupsA,ear 01&

cupsA,ear 21".$2

ring ostAUnit 1##."%

2#1> 2#2#

3'12 3'885

'00 '1


23/45

81&$&383 8$53'&

' ''&

13$&8''3 18$&0'313$&8''3 18$&0'3

108$31110 111$503

22$8250 22$8250

25$8&&2 25&$'83'2

3$'28 $&5&3

15$2810 15$58'02

180$00000 180$00000

2#1> 2#2#

205 285

&5''3 105350

&5513 1050

285 3152

212 28'3

&03 10538

&5''3 105350

28'3 311

2#1> 2#2#

'3'0 '51'

3 '2

$%.&& $>.>#

%." %.#2

58 8

1'1 10

1'1 10


24/45

113 10

02 022

2 2'

0 02

01 015

188 1'11'.$' 1'.1#

1#1."& 1#2.#1


25/45

1000


26/45


27/45

50% :ark up

increasing b, 3%

increasing b, 2%

increasing b, 3%

increasing b, 2%

increasing b, 2%

increasing b, 2%fixe.

fixe.

increasing b, 2%

increasing b, 2%

increasing b, 2%

fixe.

fixe.

fixe.


28/45


29/45

23 (original price)

increasing b, 2%

increasing b, 2%


30/45

increasing b, 3%

increasing b, 2%

increasing b, 3%increasing b, 3%

increasing b, 3%

fixe.

increasing b, 2%

increasing b, 2%

increasing b, 2%

fixe.

"olic, is to keep a! Materials En.ing /nvent

"olic, is to keep a! Materials En.ing /nvent


31/45


32/45


33/45

10 ,rs contract

10 ,rs useful life

10 ,rs useful life

10 ,rs useful life

10 ,rs useful life

10 ,rs useful life

10 ,rs ter: 12%


34/45

12%


35/45


36/45


37/45

r, e


38/45


39/45

20


40/45

." Financial Anal3sis

?ertical Anal

Projected -tatement o Financial Position

Assets

Current Assets

as#

-ffice Supplies

a! Materials /nventor,

+inis#e. >oo.s /nventor,

/on Current Assets

ent eposit

+actor, 9ppliances

+actor, E


41/45

SSS ontribution




ent expense

Electricit, expense

6ater expense 7elep#one Expense


epreciation Expense$ -ffice +urnitures an. +ixtures

epreciation Expense$ =e#icle

Earnin,s 8eore nterests and axes

/nterest Expense

Earnin,s 8eore axes

7ax Expense (30%)

/et ncome

oo.s /nventor,

/on Current Assets

ent eposit

+actor, 9ppliances

+actor, E


42/45

E$ apital (?et)

otal 0iailities and Euit3

Projected -tatement o Compre4ensive ncome

-ervice Revenue

Cost o 5oods Manuactured and -old6

5ross proit

7peratin, Expenses6

-ellin, Expenses6

"ackaging ost

Salaries Expense 4 Selling

Administrative Expenses6

-ffice Supplies Expense

Salaries Expense 4 9.:inistrative

SSS ontribution "#il#ealt# ontribution



ent expense

Electricit, expense

6ater expense

7elep#one Expense


epreciation Expense$ +urnitures an. +ixtures

epreciation Expense$ =e#icleEarnin,s 8eore nterests and axes

/nterest Expense

Earnin,s 8eore axes

7ax Expense (30%)

/et ncome

eturn on /nvest:ent B ?et /nco:e A 9verage 7otal 9ssets

eturn on E


43/45

sis

2#1" 2#1$ 2#1% 2#1> 2#2#

2&% 2&'2% 331% 323% 52%

03% 03'% 03'% 035% 030%

8% '&0% 8'8% &03% 85%

&0% 100% 115% 118% 1101%

2&2% 30&% 30'% 281% 20%

300% 282% 25% 1&2% 13'%

21% 3&% 33% 2'0% 1&2%138% 130% 113% 08&% 03%

2&1% 2'% 23'% 18% 132%

230% 21% 18'% 1'% 105%

3'0% 3535% 305% 20'% 1'12%

1##.## 1##.## 1##.## 1##.## 1##.##

1151% 15&0% 1&2% 2123% 211%

1880% 1''% 1533% 1203% 85%

13&% 132&% 130&% 1335% 13&'%

13&% 132&% 130&% 1335% 13&'%

13&% 132&% 130&% 1335% 13&'%

13&% 132&% 130&% 1335% 13&'%

13&% 132&% 130&% 1335% 13&'%

1##.## 1##.## 1##.## 1##.## 1##.##

1##.## 1##.## 1##.## 1##.## 1##.##

'% '% '% '% '%

&55% &25% &2% &21% &18%

2''% 258% 21% 225% 210%

00'% 00'% 00% 00% 005%

5''% 53'% 502% &% 38%


44/45

08&% 082% 0'% 0'0% 05%

01% 01% 013% 012% 011%

02'% 025% 023% 021% 01&%

005% 005% 00% 00% 00%

221% 200% 182% 15% 1&%

111% 102% 0&5% 088% 081%

028% 02% 02% 022% 020%013% 012% 011% 011% 010%

00'% 00% 00% 005% 005%

00% 005% 005% 00% 00%

0&2% 083% 0'% 0&% 02%

055% 05% 03% 02&% 022%

25% 300% 333% 3% 3&3%

5&3% '01% '''% 8&% &1'%

l3sis

2#1" 2#1$ 2#1% 2#1> 2#2#

/ncrease.A(ecrease.) b,

455% 111'% 52&% 12'8%

200% 0% 12% 82%&23% 225% 3'51% 528%

10% 218% 335% 83%

000% 000% 000% 000%

41111% 42222% 43333% 4%

41111% 42222% 43333% 4%

41111% 42222% 43333% 4%

41111% 42222% 43333% 4%

41111% 42222% 43333% 4%

41111% 42222% 43333% 4%B.' B'."# '.1 22.#1

305% 5&2% &205% 12&02%

41111% 42222% 43333% 4%

4&8'% 4102% 402% 2225%

4&8'% 4102% 402% 2225%

4&8'% 4102% 402% 2225%

4&8'% 4102% 402% 2225%


45/45

4&8'% 4102% 402% 2225%

B.' B'."# '.1 22.#1

1058% 21'&% 32&% 82%

1058% 21'&% 32&% 82%

1058% 21'&% 32&% 82%

'0&% 1'80% 2&58% 253%

300% 0&% &2'% 1255%

200% 0% 12% 82%

300% 0&% &2'% 1255%

000% 000% 000% 000%

000% 000% 000% 000%

200% 0% 12% 82%

200% 0% 12% 82%

200% 0% 12% 82%

000% 000% 000% 000%

000% 000% 000% 000%

000% 000% 000% 000%280'% 555% 85'% 118%

41000% 42000% 43000% 4000%

305% 5&2% &205% 12&02%

305% 5&2% &205% 12&02%

305% 5&2% &205% 12&02%

28'% 30% 510% 51'1% 51%

3855% 52&% 80% '822% '&5%

3031% 335'% 35'% 332% 301'%&&% 3% 53% '% &83%

350% 505% 5283% &8% 321%

Feasib- Financial Study

Documents

Transcript of Feasib- Financial Study