Slide 1

Flavori plant is located at Kawasan Industri Wijayakusuma, Semarang, Central Java. The land used for Flavori plant is 880 m2, which in an area of 1760 m2 of land. The rest of the land will be used for further development such as office, warehouse, and other types of construction.TypeDimension (m2)Cost (Rp / m2)Total CostLand1760Rp 340.000,00Rp 598.400.000Buildings 2700Rp 3.000.000,00Rp 2.640.000.000Contractor (10 % of building cost)Rp 79.200.000Land Development (5% of Land Cost)Rp 59.840.000TOTALRp 3.377.440.000The loan from the bank will be received from PT Bank Mandiri (Persero), Tbk with 10% interest per year. We will not only receive loan from bank, but also from investor. We divide the percentage for both of loan sources which are 60% from bank and 40% from investor.

TCIRp 18.787.210.407LOANPT BANK MANDIRI (PERSERO), Tbk10%/year60% of TCIRp 11.272.326.244INVESTOR8%/year40% of TCIRp 7.514.884.163YearInvestment ValueInterestInvestment PaymentPaymentAnnual Payment per Year2014Rp11.272.326.244,48Rp0,00Rp0,00Rp0,00Rp0,002015Rp11.272.326.244,48Rp1.127.232.624,45Rp1.127.232.624,45Rp2.254.465.248,90Rp1.747.210.567,892016Rp10.145.093.620,03Rp1.014.509.362,00Rp1.127.232.624,45Rp2.141.741.986,45Rp1.747.210.567,892017Rp9.017.860.995,58Rp901.786.099,56Rp1.127.232.624,45Rp2.029.018.724,01Rp1.747.210.567,892018Rp7.890.628.371,14Rp789.062.837,11Rp1.127.232.624,45Rp1.916.295.461,56Rp1.747.210.567,892019Rp6.763.395.746,69Rp676.339.574,67Rp1.127.232.624,45Rp1.803.572.199,12Rp1.747.210.567,892020Rp5.636.163.122,24Rp563.616.312,22Rp1.127.232.624,45Rp1.690.848.936,67Rp1.747.210.567,892021Rp4.508.930.497,79Rp450.893.049,78Rp1.127.232.624,45Rp1.578.125.674,23Rp1.747.210.567,892022Rp3.381.697.873,34Rp338.169.787,33Rp1.127.232.624,45Rp1.465.402.411,78Rp1.747.210.567,892023Rp2.254.465.248,90Rp225.446.524,89Rp1.127.232.624,45Rp1.352.679.149,34Rp1.747.210.567,892024Rp1.127.232.624,45Rp112.723.262,44Rp1.127.232.624,45Rp1.239.955.886,89Rp1.747.210.567,89Rp6.199.779.434,46Rp17.472.105.678,95Rp17.472.105.678,95YearInvestmentInterestInvestment PaymentPaymentAnnual Payment per Year2014Rp7.514.884.162,99Rp0,00Rp0,00Rp0,00Rp0,002015Rp7.514.884.162,99Rp601.190.733,04Rp751.488.416,30Rp1.352.679.149,34Rp1.082.143.319,472016Rp6.763.395.746,69Rp541.071.659,74Rp751.488.416,30Rp1.292.560.076,03Rp1.082.143.319,472017Rp6.011.907.330,39Rp480.952.586,43Rp751.488.416,30Rp1.232.441.002,73Rp1.082.143.319,472018Rp5.260.418.914,09Rp420.833.513,13Rp751.488.416,30Rp1.172.321.929,43Rp1.082.143.319,472019Rp4.508.930.497,79Rp360.714.439,82Rp751.488.416,30Rp1.112.202.856,12Rp1.082.143.319,472020Rp3.757.442.081,49Rp300.595.366,52Rp751.488.416,30Rp1.052.083.782,82Rp1.082.143.319,472021Rp3.005.953.665,19Rp240.476.293,22Rp751.488.416,30Rp991.964.709,51Rp1.082.143.319,472022Rp2.254.465.248,90Rp180.357.219,91Rp751.488.416,30Rp931.845.636,21Rp1.082.143.319,472023Rp1.502.976.832,60Rp120.238.146,61Rp751.488.416,30Rp871.726.562,91Rp1.082.143.319,472024Rp751.488.416,30Rp60.119.073,30Rp751.488.416,30Rp811.607.489,60Rp1.082.143.319,47Rp3.306.549.031,71Rp10.821.433.194,70Rp10.821.433.194,70Year12345678910Conveyor beltRp 7.164.941Rp 6.090.200Rp 5.430.174Rp 4.929.954Rp 4.543.934Rp 4.241.508Rp 4.001.556Rp 3.809.135Rp 3.653.442Rp 3.504.113Rp 3.360.887Peeling machine for garlic and onionRp 17.912.869Rp 15.225.939Rp 12.942.048Rp 11.000.741Rp 9.350.630Rp 7.948.035Rp 6.755.830Rp 5.742.455Rp 4.881.087Rp 4.148.924Rp 3.526.585Peeling machine for vegetableRp 29.855.125Rp 25.376.856Rp 21.570.328Rp 18.334.779Rp 15.584.562Rp 13.246.878Rp 11.259.846Rp 9.570.869Rp 8.135.239Rp 6.914.953Rp 5.877.710Washing machineRp 11.942.256Rp 10.150.918Rp 8.628.280Rp 7.334.038Rp 6.233.932Rp 5.298.842Rp 4.504.016Rp 3.828.414Rp 3.254.152Rp 2.766.029Rp 2.351.125Cutting machineRp 10.017.316Rp 8.514.719Rp 7.237.511Rp 6.151.884Rp 5.229.102Rp 4.444.736Rp 3.778.026Rp 3.211.322Rp 2.729.624Rp 2.320.180Rp 1.972.153Roasting machineRp 17.912.869Rp 15.225.939Rp 12.942.048Rp 11.000.741Rp 9.350.630Rp 7.948.035Rp 6.755.830Rp 5.742.455Rp 4.881.087Rp 4.148.924Rp 3.526.585Herb dehydrated machineRp 119.422.559Rp 101.509.175Rp 86.282.799Rp 73.340.379Rp 62.339.322Rp 52.988.424Rp 45.040.160Rp 38.284.136Rp 32.541.516Rp 27.660.288Rp 23.511.245Grinding machineRp 5.971.643Rp 5.075.897Rp 4.314.512Rp 3.667.335Rp 3.117.235Rp 2.649.650Rp 2.252.202Rp 1.914.372Rp 1.627.216Rp 1.383.134Rp 1.175.664Powder storage tankRp 11.942.256Rp 10.150.918Rp 8.628.280Rp 7.334.038Rp 6.233.932Rp 5.298.842Rp 4.504.016Rp 3.828.414Rp 3.254.152Rp 2.766.029Rp 2.351.125MixerRp 23.884.512Rp 20.301.835Rp 17.256.560Rp 14.668.076Rp 12.467.865Rp 10.597.685Rp 9.008.032Rp 7.656.827Rp 6.508.303Rp 5.532.058Rp 4.702.249Bottle filling machineRp 95.538.047Rp 81.207.340Rp 69.026.239Rp 58.672.303Rp 49.871.458Rp 42.390.739Rp 36.032.128Rp 30.627.309Rp 26.033.213Rp 22.128.231Rp 18.808.996Check weighter machineRp 47.769.024Rp 40.603.670Rp 34.513.120Rp 29.336.152Rp 24.935.729Rp 21.195.370Rp 18.016.064Rp 15.313.655Rp 13.016.606Rp 11.064.115Rp 9.404.498Carton filling machineRp 119.535.912Rp 101.605.525Rp 86.364.696Rp 73.409.992Rp 62.398.493Rp 53.038.719Rp 45.082.911Rp 38.320.475Rp 32.572.403Rp 27.686.543Rp 23.533.561Year12345678910Computers Rp 363.750.000 Rp 309.187.500 Rp 275.679.305 Rp 250.284.072 Rp 230.686.594 Rp 215.333.064 Rp 203.151.150 Rp 193.382.309 Rp 185.478.082 Rp 179.913.740 Rp 174.516.328 Facsimiles machine Rp 2.600.000 Rp 2.210.000 Rp 1.878.500 Rp 1.596.725 Rp 1.357.216 Rp 1.153.634 Rp 980.589 Rp 833.500 Rp 708.475 Rp 687.221 Rp 666.604 Photocopy. scanner. and printer machine Rp 100.000.000 Rp 85.000.000 Rp 72.250.000 Rp 61.412.500 Rp 52.200.625 Rp 44.370.531 Rp 37.714.952 Rp 32.057.709 Rp 27.249.053 Rp 26.431.581 Rp 25.638.634 Office stationary Rp 7.500.000 Rp 6.375.000 Rp 5.418.750 Rp 4.605.938 Rp 3.915.047 Rp 3.327.790 Rp 2.828.621 Rp 2.404.328 Rp 2.043.679 Rp 1.982.369 Rp 1.922.898 Clock Rp 500 Rp 425 Rp 361 Rp 307 Rp 261 Rp 222 Rp 189 Rp 160 Rp 136 Rp 132 Rp 128 Table desk Rp 48.750.000 Rp 41.437.500 Rp 35.221.875 Rp 29.938.594 Rp 25.447.805 Rp 21.630.634 Rp 18.386.039 Rp 15.628.133 Rp 13.283.913 Rp 12.885.396 Rp 12.498.834 Chair desk Rp 22.500.000 Rp 19.125.000 Rp 16.256.250 Rp 13.817.813 Rp 11.745.141 Rp 9.983.370 Rp 8.485.864 Rp 7.212.984 Rp 6.131.037 Rp 5.947.106 Rp 5.768.693 Filing cabinet Rp 19.182.500 Rp 16.305.125 Rp 13.859.356 Rp 11.780.453 Rp 10.013.385 Rp 8.511.377 Rp 7.234.671 Rp 6.149.470 Rp 5.227.049 Rp 5.070.238 Rp 4.918.131 Cabinet Rp 19.960.000 Rp 16.966.000 Rp 14.421.100 Rp 12.257.935 Rp 10.419.245 Rp 8.856.358 Rp 7.527.904 Rp 6.398.719 Rp 5.438.911 Rp 5.275.744 Rp 5.117.471 Sofa Rp 3.400.000 Rp 2.890.000 Rp 2.456.500 Rp 2.088.025 Rp 1.774.821 Rp 1.508.598 Rp 1.282.308 Rp 1.089.962 Rp 926.468 Rp 898.674 Rp 871.714 CCTV Rp 35.000.000 Rp 29.750.000 Rp 25.287.500 Rp 21.494.375 Rp 18.270.219 Rp 15.529.686 Rp 13.200.233 Rp 11.220.198 Rp 9.537.168 Rp 9.251.053 Rp 8.973.522 Guest room furniture set Rp 10.000.000 Rp 8.500.000 Rp 7.225.000 Rp 6.141.250 Rp 5.220.063 Rp 4.437.053 Rp 3.771.495 Rp 3.205.771 Rp 2.724.905 Rp 2.643.158 Rp 2.563.863 Meeting room furniture set Rp 21.000.000 Rp 17.850.000 Rp 15.172.500 Rp 12.896.625 Rp 10.962.131 Rp 9.317.812 Rp 7.920.140 Rp 6.732.119 Rp 5.722.301 Rp 5.550.632 Rp 5.384.113 White board and other meeting instruments Rp 27.000.000 Rp 22.950.000 Rp 19.507.500 Rp 16.581.375 Rp 14.094.169 Rp 11.980.043 Rp 10.183.037 Rp 8.655.581 Rp 7.357.244 Rp 7.136.527 Rp 6.922.431 Pantry utensils Rp 5.000.000 Rp 4.250.000 Rp 3.612.500 Rp 3.070.625 Rp 2.610.031 Rp 2.218.527 Rp 1.885.748 Rp 1.602.885 Rp 1.362.453 Rp 1.321.579 Rp 1.281.932 Dispenser Rp 1.100.000 Rp 935.000 Rp 794.750 Rp 675.538 Rp 574.207 Rp 488.076 Rp 414.864 Rp 352.635 Rp 299.740 Rp 290.747 Rp 282.025 Toilet set Rp 49.500.000 Rp 42.075.000 Rp 35.763.750 Rp 30.399.188 Rp 25.839.309 Rp 21.963.413 Rp 18.668.901 Rp 15.868.566 Rp 13.488.281 Rp 13.083.633 Rp 12.691.124 Neon Lamps Rp 2.000.000 Rp 1.700.000 Rp 1.445.000 Rp 1.228.250 Rp 1.044.013 Rp 887.411 Rp 754.299 Rp 641.154 Rp 544.981 Rp 528.632 Rp 512.773 UV Lamp Rp 2.400.000 Rp 2.040.000 Rp 1.734.000 Rp 1.473.900 Rp 1.252.815 Rp 1.064.893 Rp 905.159 Rp 769.385 Rp 653.977 Rp 634.358 Rp 615.327 Generator Rp 425.875.000 Rp 361.993.750 Rp 307.694.688 Rp 261.540.484 Rp 222.309.412 Rp 188.963.000 Rp 160.618.550 Rp 136.525.767 Rp 116.046.902 Rp 112.565.495 Rp 109.188.530 Transportation Vehicles Rp 703.500.000 Rp 597.975.000 Rp 508.278.750 Rp 432.036.938 Rp 367.231.397 Rp 312.146.687 Rp 265.324.684 Rp 225.525.982 Rp 191.697.084 Rp 185.946.172 Rp 180.367.787 Recycle bin Rp 1.750.000 Rp 1.487.500 Rp 1.264.375 Rp 1.074.719 Rp 913.511 Rp 776.484 Rp 660.012 Rp 561.010 Rp 476.858 Rp 462.553 Rp 448.676 Air conditioner 1 PK Rp 39.200.000 Rp 33.320.000 Rp 28.322.000 Rp 24.073.700 Rp 20.462.645 Rp 17.393.248 Rp 14.784.261 Rp 12.566.622 Rp 10.681.629 Rp 10.361.180 Rp 10.050.344 Air conditioner 2 PK Rp 126.000.000 Rp 107.100.000 Rp 91.035.000 Rp 77.379.750 Rp 65.772.788 Rp 55.906.869 Rp 47.520.839 Rp 40.392.713 Rp 34.333.806 Rp 33.303.792 Rp 32.304.678 Telephone Rp 15.000.000 Rp 12.750.000 Rp 10.837.500 Rp 9.211.875 Rp 7.830.094 Rp 6.655.580 Rp 5.657.243 Rp 4.808.656 Rp 4.087.358 Rp 3.964.737 Rp 3.845.795 Television Rp 20.000.000 Rp 17.000.000 Rp 14.450.000 Rp 12.282.500 Rp 10.440.125 Rp 8.874.106 Rp 7.542.990 Rp 6.411.542 Rp 5.449.811 Rp 5.286.316 Rp 5.127.727 Equipment/Year12345678910Building Rp 2.640.000.000 Rp 2.508.000.000 Rp 2.394.826.500 Rp 2.292.163.281 Rp 2.198.814.216 Rp 2.113.744.189 Rp 2.036.054.379 Rp 1.964.961.743 Rp 1.899.781.955 Rp 1.839.915.132 Rp 1.784.833.874 Water Instalment Rp 14.510.000 Rp 13.784.500 Rp 13.162.474 Rp 12.598.216 Rp 12.085.149 Rp 11.617.586 Rp 11.190.587 Rp 10.799.847 Rp 10.441.605 Rp 10.112.564 Rp 9.809.826 Electricity Instalment Rp 114.851.136 Rp 109.108.579 Rp 104.185.055 Rp 99.718.772 Rp 95.657.693 Rp 91.956.788 Rp 88.576.954 Rp 85.484.124 Rp 82.648.529 Rp 80.044.069 Rp 77.647.802 YearProduction CapasityRevenueInvestmentOperational CostPaymentSalvage ValueBTCF000-18.787.210.407,47000 -18.787.210.407,471100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 2100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 3100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 4100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 5100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 6100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 7100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 8100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 9100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,360,00 4.567.470.090,19 10100% 44.500.000.000,00 0-37.103.176.022,45-2.829.353.887,36 2.588.873.965,98 7.156.344.056,17 YearProduction CapasityBTCFEquipment DepreciationBuilding DepreciationWater Installment DepreciationElectricity DepreciationDepreciation TotalTaxable IncomeIncome TaxesATCF00 (18.787.210.407)0000000-187872104071100% 4.567.470.090 2.202.211.729,65 Rp2.508.000.000 Rp13.784.500 Rp109.108.579 4833104809 (265.634.719)-79690415,646471605062100% 4.567.470.090 1.885.003.404,46 Rp2.394.826.500 Rp13.162.474 Rp104.185.055 4397177433170292656,751087797,0245163822933100% 4.567.470.090 1.618.523.861,83 Rp2.292.163.281 Rp12.598.216 Rp99.718.772 4023004130544465959,8163339787,944041303024100% 4.567.470.090 1.394.043.888,91 Rp2.198.814.216 Rp12.085.149 Rp95.657.693 3700600947866869143260060742,943074093475100% 4.567.470.090 1.204.565.929,52 Rp2.113.744.189 Rp11.617.586 Rp91.956.788 3421884494114558559734367567942237944116100% 4.567.470.090 1.044.395.359,43 Rp2.036.054.379 Rp11.190.587 Rp88.576.954 31802172791387252811416175843,441512942477100% 4.567.470.090 908.847.699,72 Rp1.964.961.743 Rp10.799.847 Rp85.484.124 29700934141597376676479213002,940882570878100% 4.567.470.090 794.039.341,39 Rp1.899.781.955 Rp10.441.605 Rp82.648.529 27869114291780558661534167598,240333024929100% 4.567.470.090 753.446.283,47 Rp1.839.915.132 Rp10.112.564 Rp80.044.069 26835180491883952041565185612,4400228447810100% 7.156.344.056 716.582.463,79 Rp1.784.833.874 Rp9.809.826 Rp77.647.802 2588873966456747009013702410275786103029Cost breakdown is made to know the percentage of each cost that is paid for the this production of Chocola Tea. With a cost breakdown diagram, company will be able to pinpoint which variable affects production the most.

From the diagram above, it is seen that raw material costs (direct material) has the largest portion that is 41% of total operating costs and distribution expenses had the smallest share.