BUSINESS FINANCIAL

ASPECT
Project of ABM12 (Set A
Group no:
6
Leader : Vistan, Michaella Loraine
Members :
Paraiso, John Jeffrey
Quinones, Angelica
Roque, Jennylyn
Villarde, Marrielle Kaye
NCIAL

(Set A)
oraine

Kaye
FA - Attachment 1
FA - Attachment 2
FA - Attachment 3
FA - Attachment 4
FA - Attachment 5

Fixed Assets
Production Equipment 34,000.00
Furniture and Fixtures 31,584.00
Office Equipment 15,444.00

Total Fixed Assets 81,028.00

Other Assets
Rent Deposit 30,000.00

Total Other Assets 30,000.00

Working Capital
Raw Materials/Ingredients 267,603.00
Salaries and Wages 31,200.00
Advertising Expense 1,019.00
Supplies 15,000.00
Utilities Expense 3,000.00
Repair and Maintenance 246.00
Contigency Fund 30,000.00
Total Working Capital 348,068.00

Total Capitalization 459,096.00

FA - Attachment 2
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Depreciation of Assets

Particular Assets Acquisition cost Estimated Life Span

Monthly (60 mo.) Annually (5 yrs)

Fixed Assets
Production Equipment 17,000.00 283.33 3,400.00
Furniture and Fixtures 31,584.00 526.40 6,316.80
Office Equipment 14,970.00 249.50 2,994.00
Rent 30,000.00 500.00 6,000.00
-
Total Fixed Assets 93,554.00 1,559.23 18,710.80

Total 93,554.00 1,559.23 18,710.80

FA - Attachment 3
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DEMAND AND SUPPLY ANALYSIS

Market Share % Market

Demand Supply Gap
(MS) Share (MS)

1,435,200 717,600 717,600 234,000 33%

BREAKDOWN OF SUPPLY (COMPETITORS SUPPLY IN THE MARKET)

COMPETITORS B % ESTIMATED SUPPLY (QTY)

STORE A 30% 215,280

STORE B 25% 179,400

STORE C 20% 143,520

STORE D 15% 107,640

STORE E 10% 71,760

Total estimated
existing supply in
the
Market 100% 717,600

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PROJECTED MARKET SHARE
Year 2020 2020 2022 2023 2024

MS 234,000 245,700 257,985 270,884 284,428

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PROJECTED SALES

Pecentage Tax
Year MS Selling price Total sales Sales Amount
(3%)
2020 234,000 15.00 3,510,000.00 105,300.00 3,404,700.00
2021 245,700 15.00 3,685,500.00 110,565.00 3,574,935.00
2022 257,985 15.00 3,869,775.00 116,093.25 3,753,681.75
2023 270,884 15.00 4,063,263.75 121,897.91 3,941,365.84
2024 284,428 15.00 4,266,426.94 127,992.81 4,138,434.13
 GUIDE How to Compute D & S:

Target Population 28,750

x percentage willing to buy product (96%) 96%
27,600
x Frequency of buying 52 weeks
Demand 1,435,200

Estimated Market share

oximate MS (approximate supply in the market

750 pcs x 26 w days x 12 234,000 pcs annually

FA - Attachment 4 FA - Attachment 4
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Product Costing Pojected Pr

Direct Materials/ Main Monthly Cost (26 Annual Cost

Ingredients working days) (12 months)
2023 2024
Unit Unit Cost
Thread pc 27 63.00 1,701.00 20,412.00 20,412.00 21,432.60
Needle pack 1 65.00 65.00 780.00 780.00 819.00
Pilon meter 30 40.00 1,200.00 14,400.00 14,400.00 15,120.00
Jobus/Tina pack 5 10.00 50.00 600.00 600.00 630.00
Candle pc 3 50.00 150.00 1,800.00 1,800.00 1,890.00
Tracing Paper meter 5 35.00 175.00 2,100.00 2,100.00 2,205.00
Gaas bottle 3 20.00 60.00 720.00 720.00 756.00
Bucket Hat bundle 520 55.00 28,600.00 343,200.00 343,200.00 360,360.00
Baseball Hat bundle 520.00 55.00 28,600.00 343,200.00 343,200.00 360,360.00
Hinete Cap bundle 520.00 55.00 28,600.00 343,200.00 343,200.00 360,360.00
- - - -
- - - -
- -

Total Raw Ingredients 89,201.00 1,070,412.00 1,070,412.00 1,123,932.60

- -
Cost of DL / day Cost of DL/Month Annual Rate
Direct Labor No. of DL -
2 400.00 10,400.00 124,800.00 124,800.00 131,040.00
- -
Indirect Cost - -
Packaging - -
Box Bundle 16 350.00 5,600.00 67,200.00 67,200.00 70,560.00
Manufacturing overhead
Utilities (water and Electricity 25% operating exp.) 1,000.00 12,000.00 12,000.00 12,600.00
0 - - -
Depreciation cost (Embbroidery Machine) 34,000/60 months 566.67 6,800.04 6,800.04 7,140.04
- -
Total Manufacturing overhead 1,566.67 18,800.04 18,800.04 19,740.04
- -
Total Production Cost 106,767.67 1,281,212.04 1,281,212.04 1,345,272.64

DIVIDED by Production Output per month / year 1,560 18,720

Unit Cost per Pcs 68.44 68.44

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Pojected Product Costing

2025 2026 2027

22,504.23 23,629.44 24,810.91

859.95 902.95 948.09
15,876.00 16,669.80 17,503.29
661.50 694.58 729.30
1,984.50 2,083.73 2,187.91
2,315.25 2,431.01 2,552.56
793.80 833.49 875.16
378,378.00 397,296.90 417,161.75
378,378.00 397,296.90 417,161.75
378,378.00 397,296.90 417,161.75
- - -
- - -
- - -

1,180,129.23 1,239,135.69 1,301,092.48

- - -

- - -
137,592.00 144,471.60 151,695.18
- - -
- - -
- - -
74,088.00 77,792.40 81,682.02
 13,230.00 13,891.50 14,586.08
- - -
7,497.04 7,871.90 8,265.49
- - -
20,727.04 21,763.40 22,851.57
- - -
1,412,536.27 1,483,163.09 1,557,321.24
FA - Attachment 5
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PAYROLL (Employees Compensation Computation)

Basic No. of Gross D E D U C T I O N S

Position Rate Days Pay SSS PHILHEATH PAG-IBIG/HDMF TAX
SET A ER Share EE Share ER Share EE Share ER Share EE Share W/HELD
Sales and Marketing Manager 1,116.00 30 34,980.00 2,155.00 1,125.00 787.05 787.05 100.00 100.00 2,426.99
Operating/ Production Manager 1,705.00 30 51,150.00 2,155.00 1,125.00 1,150.88 1,150.88 100.00 100.00
Product Development Manager 1,111.00 26 28,886.00 2,155.00 1,125.00 649.94 649.94 100.00 100.00
Staff and Cashier 350.00 26 9,100.00 775.00 405.00 204.75 204.75 100.00 100.00
Trimmer 300.00 26 7,800.00 690.00 360.00 175.50 175.50 100.00 100.00

TOTAL ER 131,916.00 7,930.00 2,968.12 500.00 2,426.99

x 12 x 12 x 12 x 12 x 12
Total Annually 1,582,992.00 95,160.00 35,617.44 6,000.00 29,123.88
SSS Philhealth HDMF/Pag-ibig Tax w/held

4,140.00 2,968.12 500.00

 Total Net Pay Net Pay
Deduction Monthly Annually
4,439.04 30,540.96 366,491.52
2,375.88 48,774.12 585,289.44
1,874.94 27,011.06 324,132.72
709.75 8,390.25 100,683.00
635.50 7,164.50 85,974.00

121,880.89 1,462,570.68
FA - Attachment 6
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PROJECTED COST OF GOOD SOLD

2023 2024 2025 2026 2027

Direct Materials
Beginning Raw Materials Inventory - 1,572.48
Add: Purchases of raw materials 1,146,411.25 1,180,803.59 1,216,227.70 1,252,714.53 1,290,295.96
Deduct: Ending Raw Materials Inventory (81,317.10) (82,130.27) (82,951.57) (83,781.09) (84,618.90)
Direct Materials used in production 1,227,728.35 1,264,506.34 1,299,179.27 1,336,495.62 1,374,914.86

Direct Labor 124,800.00 131,040.00 137,592.00 144,471.60 151,695.18

Manufacturing Overhead 18,800.04 19,740.04 20,727.04 21,763.40 22,851.57
Total Manufactruing costs 143,600.04 150,780.04 158,319.04 166,235.00 174,546.75

Add: Beginning WIP Inventory - - - - -

Deduct Ending WIP Inventory - - - - -
Cost of Goods Manufacturured for the Year 1,371,328.39 1,415,286.38 1,457,498.31 1,502,730.61 1,549,461.61
Add: Beginning Finished Goods Inventory - - - - -
Deduct Ending Finished Goods Inventory - - - - -
Cost of GoodsSold 1,371,328.39 1,439,894.81 1,511,889.55 1,587,484.03 1,666,858.23
 1281939.75
(135,528.50)
FA - Attachment 7
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PROJECTED STATEMENT OF COMPREHENSIVE INCOME

2023 2024 2025 2026 2027

Sales 786,864 1,180,296 1,573,728 1,967,160 2,360,592
Less: Sales Discount 3,934 5,901 7,869 9,836 11,803
Allowance for spoilage (25%) - - - -
Net Sales 782,930 1,174,395 1,565,859 1,957,324 2,348,789
less: Cost of Goods Sold 264,580 277,809 291,699 306,284 321,599
Gross Profit 518,350 896,586 1,274,160 1,651,040 2,027,190

Operating Expenses
Supplies 10,500 11,025 11,576 12,155 12,763
Salaries and Wages 1,582,992 1,662,142 1,745,249 1,832,511 1,924,137
SSS, PhilHealth, Pag-Ibig, EC - - - -
Utilities Expense 36,000 37,800 39,690 41,675 43,758
Rent 360,000 378,000 396,900 416,745 437,582
13th Month Pay 131,916 138,512 145,437 152,709 160,345
Advertising Expense 1,019 1,070 1,123 1,180 1,239
Registration and Licenses
Depreciation Expense 18,711 18,711 18,711 18,711 18,711
Amortization Exp. - - - - -
Honorarium Exp. - - - -
Repair and Maintenance 246 258 271 285 299

Total operating expense 2,141,384 2,247,517 2,358,958 2,475,970 2,598,833

Income Before tax (1,623,034) (1,704,186) (1,789,395) (1,878,865) (1,972,808) dito na na part
Less; Excess rate 800,000 800,000 800,000 800,000 800,000
Taxable income (2,423,034) (2,504,186) (2,589,395) (2,678,865) (2,772,808)
Tax Due 25% 30% 30% 30% 30% 30%
Income Tax w/held (726,910) (751,256) (776,819) (803,659) (831,842)
Add: Basic Tax Amount 130,000 130,000 130,000 130,000 130,000
Total Income tax w/held (596,910) (621,256) (646,819) (673,659) (701,842)
Net Income/Profit (1,026,124) (1,082,930) (1,142,577) (1,205,205) (1,270,966)
dito na na part
FA - Attachment 8
ENZO LITO PIZZA ON STICK
PROJECTED CASH FLOWS

Pre-
Operating 2020 2021 2022 2023 2024

Cashflow from Operating Activity

NET INCOME (1,026,124) (1,082,930) (1,142,577) (1,142,577) (1,270,966)
Add(Deduct) Adjustments to convert
Net Income to Cash Basis
Depreciation 18,711 18,711 18,711 18,711 18,711
Amortization - - - - -
(Increase)decrease in Inventory (89,201) (4,460) (4,683) (4,917) (5,163)
(Increase)decrease in Office Supplies (900) (45) (47) (50) (52)
Increase(decrease) in Current Liabilities 43,816 (1,107) (1,162) (1,221) (1,282)
Net Cashflows from Operating (1,053,698) (1,069,831) (1,129,759) (1,130,053) (1,258,752)

Cashflows from Investing Activities

Acquistion of Fixed Assets (81,028)
Leasehold Improvement (30,000)
Rent Deposit -
Net Cashflows from Investing Activities (111,028)

Cashflows from Financing Activities

Owner's Investment 459,096
Additional Capital
Withdrawals 205,225 216,586 228,515 241,041 254,193
Net Cashflows 348,068 (848,474) (853,245) (901,243) (889,012) (1,004,559)
Add: Cash Balance, Beg. - 348,068 (500,406) (1,353,651) (2,254,894) (3,143,907)
Cash Balance, End 348,068 (500,406) (1,353,651) (2,254,894) (3,143,907) (4,148,465)
FA - Attachment 9
ENZO LITO PIZZA ON STICK
PROJECTED STATEMENT OF FINANCIAL POSITION

YEAR
Pre- 2020 2021 2022 2023 2024
Operating
ASSETS
Current Assets
Cash on Hand & in Bank 378,068.00 (500,405.72) (1,353,651.15) (2,254,894.39) (3,143,906.51) (4,148,465.05)
Inventory 89,201.00 93,661.05 98,344.10 103,261.31 108,424.37

Unused Supplies 900.00 945.00 992.25 1,041.86 1,093.96

Total Current Assets (410,304.72) (1,259,045.10) (2,155,558.04) (3,039,603.34) (4,038,946.72)

Fixed Assets 81,028.00 81,028.00 81,028.00 81,028.00 81,028.00 81,028.00

Less: Accumulated Depreciation (18,710.80) (37,421.60) (56,132.40) (74,843.20) (93,554.00)
Net Book Value 62,317.20 43,606.40 24,895.60 6,184.80 (12,526.00)

Other Asset
Leasehold Improvement 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00
Less: Accumulated Amortization - - - - -
Net Book Value 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00
Rent Deposit - - - - - -
Total 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00

TOTAL ASSETS 459,096.00 (317,987.52) (1,185,438.70) (2,100,662.44) (3,003,418.54) (4,021,472.72)

LIABLITIES & CAPITAL

Current Liabilities
Salaries payable 65,958.00 65,958.00 65,958.00 65,958.00 65,958.00
Utilities Payable 3,000.00 3,150.00 3,307.50 3,472.88 3,646.52
Rent 2,000.00 2,100.00 2,205.00 2,315.25 2,431.01
SSS, Philhealth, EC 11,398.12 11,968.03 12,566.43 13,194.75 13,854.49
Percentage Tax 8,775.00 9,213.75 9,674.44 10,158.16 10,666.07
Witholding Tax (47,315.53) (49,681.31) (52,165.37) (54,773.64) (57,512.32)
TOTAL LIABILITIES 43,815.59 42,708.47 41,545.99 40,325.39 39,043.76

Owner's Equity 459,096.00 (361,803.11) (1,228,147.17) (2,142,208.44) (3,106,372.76) (4,123,145.31)

TOTAL LIABLITIES &

Owner's Equity
459,096.00 (317,987.52) (1,185,438.70) (2,100,662.44) (3,066,047.37) (4,084,101.55)

- - - - 62,628.83 62,628.83

- - - 62,629 62,629
FA - Attachment 10
ENZOLITO PIZZA ON STICK
Statement of Changes in Owners' Equity

2020 2021 2022 2023 2024

Capital, Beg 459,096 (361,803) (1,228,147) (2,142,208) (3,106,373)

Net Income (1,026,124) (1,082,930) (1,142,577) (1,205,205) (1,270,966)

Total (567,028) (1,444,733) (2,370,724) (3,347,414) (4,377,338)

Less: Withdrawals (205,225) (216,586) (228,515) (241,041) (254,193)

Capital, End (361,803) (1,228,147) (2,142,208) (3,106,373) (4,123,145)

FA - Attachment 11
ENZOLITO PIZZA ON STICK
FINANCIAL RATIO/s

2020 2021 2022 2023 2024

Gross profit margin = Sales - cost of sales 522,284.00 902,487.00 1,282,028.55 1,660,875.58 2,038,993.36
ratio Sales 786,864.00 1,180,296.00 1,573,728.00 1,967,160.00 2,360,592.00

0.66 0.76 0.81 0.84 0.86

Return on Equity = Net income (1,026,123.88) (1,082,930.08) (1,142,576.58) (1,205,205.41) (1,270,965.68)

Sales 786,864.00 1,180,296.00 1,573,728.00 1,967,160.00 2,360,592.00

(1.30) (0.92) (0.73) (0.61) (0.54)

Liquidity ratio = Current Assets (410,304.72) (1,259,045.10) (2,155,558.04) (3,039,603.34) (4,038,946.72)

Current Liabilities 43,815.59 42,708.47 41,545.99 40,325.39 39,043.76

(9.36) (29.48) (51.88) (75.38) (103.45)

Acid Test ratio = Cash (500,405.72) (1,353,651.15) (2,254,894.39) (3,143,906.51) (4,148,465.05)

Current Liab 43,815.59 42,708.47 41,545.99 40,325.39 39,043.76

(11.42) (31.70) (54.27) (77.96) (106.25)

Turnover Rate of Fixed Assets

= Sales 786,864.00 1,180,296.00 1,573,728.00 1,967,160.00 2,360,592.00

Fixed Assets 93,554.00 93,554.00 93,554.00 93,554.00 93,554.00

8.41 12.62 16.82 21.03 25.23

Ratio of Net Profit to = Net Profit (1,026,123.88) (1,082,930.08) (1,142,576.58) (1,205,205.41) (1,270,965.68)
net sales Sales 782,929.68 1,174,394.52 1,565,859.36 1,957,324.20 2,348,789.04

(1.31) (0.92) (0.73) (0.62) (0.54)

FA - Attachment 12
ENZOLITO PIZZA ON STICK
PAYBACK PERIOD

BEGINNING CAPITAL = 459,096.00

Amount
YEAR NET INCOME DEPRECIATION AMORTIZATION TOTAL Payback Year/s
recovered

2020 (1,026,123.88) 18,710.80 - (1,007,413) (1,007,413) 1

2021 (1,082,930.08) 18,710.80 - (1,064,219) 1,466,509 3.19

2022 (1,142,576.58) 18,710.80 - (1,123,866)

2023 (1,205,205.41) 18,710.80 - (1,186,495)

2024 (1,270,965.68) 18,710.80 - (1,252,255)

Total payback year/s 4.19

or 1 year
and 2
months