Products Year 1 Year 2

Description Unit Price Quantities Sold Sales Revenue Unit Price

a 7.32 14,815 108,443.24 7.32
b
c
D
e
f
g
h
14,814.65 108,443.24
Merchandizing 1 2 3 4
cost per unit
a 2,500.00 2,500.00 2650 2650
mark up (80%) 0.80 0.80 0.80 0.80
selling price 4,500.00 4,500.00 4,770.00 4,770.00

Merchandizing
Year 1 Year 2 Year 3
Units to be sold 14,814.65 15,000.80 15,186.95
Add: Desired ending inventory 158.00 168.00 168.00
Total 14,972.65 15,168.80 15,354.95
Less: Beginning Inventory 158.00 168.00
Units to be purchased 14,972.65 15,010.80 15,186.95
Unit Cost 2,500.00 2,500.00 2,650.00
Total Purchases 37,431,625.00 37,527,000.00 40,245,417.50

Beginning Inventory - 395,000.00 420,000.00

Add: Purchases 37,431,625.00 37,527,000.00 40,245,417.50
Total Goods Available for Sale 37,431,625.00 37,922,000.00 40,665,417.50
Less: Ending Inventory 395,000.00 420,000.00 445,200.00
Cost of Goods Sold 37,036,625.00 37,502,000.00 40,220,217.50
 Year 2 Year 3
Quantities Sold Sales Revenue Unit Price Quantities Sold Sales Revenue
15,001 109,805.86 7.32 15,187 111,168.47

15,000.80 109,805.86 15,186.95 111,168.47

5

2650
0.80
4,770.00

Year 4 Year 5
15,373.95 15,560.10
189.00 200.00
15,562.95 15,760.10
168.00 189.00
15,394.95 15,571.10
2,650.00 2,650.00
40,796,617.50 41,263,415.00

445,200.00 500,850.00
40,796,617.50 41,263,415.00
41,241,817.50 41,764,265.00
500,850.00 530,000.00
40,740,967.50 41,234,265.00
 Year 4 Year 5
Unit Price Quantities Sold Sales Revenue Unit Price Quantities Sold Sales Revenue
7.32 15,374 112,537.31 7.32 15,560 113,899.93

15,373.95 112,537.31 15,560.10 113,899.93

Projection
-Never change anything under "demand", "Supply" and "D&S GAP" sheets except the figures in
-After putting your historical data for both Demand and Supply in the "Demand Sheet" and "Sup
-The recommended projection methods to be used are number 3-6
-Under Projection Methods 3-6, lowest standard deviation value is the best projection method t
-If you had a hard time explaining using the scientific methods of projection introduced (includin
-Check If the recommended projection method are used in both supply and demand items.
-Please change the applicable years to be used in your feasibility study

Projected FS
-The items included in this sample are not cast in stone, so you may omit or add items as require
-For sample purposes, figures reflected herein are just figures [unlike sa inyo nga naay gibasihan
-If your business is engage in manufacturing, just change the linked items from manufacturing in
-If Sales are all in cash (no credit sales) you may use the "cash" sheet directly but if credit sales a
-Kindly include financial statement analysis on your Projected FS. Explain/briefly describe the im
-profitability ratios
-liquidity ratios
-Break-even ratios/analysis
Include also the following measures/financial indicators
-Payback Period and Discounted Payback Period
-Net Present Value
-Internal Rate of Return
-All items/figures to be reflected in the Financial Statements must be included/mentioned in the
-Please prepare the changes in equity. (Just refer to your accounting book)
ts except the figures in red font for your convenience .
emand Sheet" and "Supply Sheet", proceed directly to the "D&S Sheet" then follow the instructions given

est projection method to be used

tion introduced (including the formula) , just refer to The manual I gave you or research it in the Internet f
and demand items.

t or add items as required by your proposed business.

inyo nga naay gibasihan ninyo]. Thus, your projected FS is expected to be more complicated compared to
s from manufacturing instead of merchandizing sheet.
ectly but if credit sales are allowed a credit policy must also be established and some alteration in the "ca
n/briefly describe the implications of your computed ratio/figure.

cluded/mentioned in the Feasibility Study

low the instructions given

esearch it in the Internet for more information.

complicated compared to this file.

ome alteration in the "cash" sheet is needed

3
Y ASLM (1) AGCM (2)
X Year Amount

1 2018 18,304 inc(dec)

2 2019 18,546 242.00 1%
Paste your
3 2020 18,790 data here 244.00 1%
4 2021 19,037 247.00 1%
5 2022 19,288 251.00 1%
196.8 4.00 5%
1%

5 6 2019 2019 19,484.80 2019 19,542.16

7 7 2020 2020 19,681.60 2020 19,799.66
9 8 2021 2021 19,878.40 2021 20,060.56
11 9 2022 2022 20,075.20 2022 20,324.90
13 10 2023 2023 20,272.00 2023 20,592.72

-3 1
-1 2
0 3
1 4
3 5
 SLPM (3) SSLM (4) SEMI-LOG
Actual Values (Y)

1 -3 18,304
2 -1 18,546
3 0 18,790
4 1 19,037
5 3 19,288
a 18,055.30 a 18,793.00 93,965.00
b 245.90 b 172.15 Log a
Log b

y=bx+a y=bx+a Y=Anti-Log (Log a + X Log b)

2023 19,530.70 2019 19,653.75 2019
2024 19,776.60 2020 19,998.05 2020
2025 20,022.50 2021 20,342.35 2021
2026 20,268.40 2022 20,686.65 2022
2027 20,514.30 2023 21,030.95 2023

2023 18301.2 2019 18,276.55 2019

2024 18547.1 2020 18,620.85 2020
2025 18793 2021 18,793.00 2021
2026 19038.9 2022 18,965.15 2022
2027 19284.8 2023 19,309.45 2023

2023 7.8399999999959 2019 753.50 2019

2024 1.2099999999968 2020 5,602.52 2020
2025 9 2021 9.00 2021
2026 3.6099999999917 2022 5,162.42 2022
2027 10.240000000005 2023 460.10 2023
31.899999999989 11,987.55

standard deviation 2.525866188 standard deviation 48.96 standard deviation

Coefficient of Variation Coefficient of Variation Coefficient of Variation
 SEMI-LOG METHOD (5) PARABOLIC METHOD (6)
Log Y X X
2
XLogY X4
XY X2Y

4.262546007113 -3 9 -12.787638 81 - 54,912 164,736

4.268250255447 -1 1 -4.26825026 1- 18,546 18,546
4.273926780101 0 0 0 0 - -
4.279598509905 1 1 4.27959851 1 19,037 19,037
4.285287197369 3 9 12.85586159 81 57,864 173,592
21.37 20.00 0.08 164.00 3,443.00 375,911.00
4.27 a 18,790.57
0.00 b 172.15
c 0.61
ti-Log (Log a + X Log b) Y=a+bX+cX 2

19,670.47 2019 19,666.50

20,034.19 2020 20,025.37
20,404.65 2021 20,389.10
20,781.95 2022 20,757.69
21,166.23 2023 21,131.13

18,280.41 2019 18,279.59

18,618.43 2020 18,619.03
18,789.78 2021 18,790.57
18,962.71 2022 18,963.33
19,313.35 2023 19,312.49

556.40 2019 596.06

5,246.74 2020 5,333.17
0.05 2021 0.33
5,519.41 2022 5,427.48
642.43 2023 599.55
11,965.02 11,956.59

standard deviation 48.92 standard deviation 54.67

Coefficient of Variation Coefficient of Variation
OD (6)

1126000
3
Y ASLM (1) AGCM (2)
X Year Amount

1 2014 1,970 inc(dec)

2 2015 1,996 26.00 1%
Paste your
3 2016 2,022 data here 26.00 1%
4 2017 2,049 27.00 1%
5 2018 2,076 27.00 1%
21.2 4.00 5%
1%

5 6 2019 2019 2,097.20 2019 2,103.38

7 7 2020 2020 2,118.40 2020 2,131.12
9 8 2021 2021 2,139.60 2021 2,159.23
11 9 2022 2022 2,160.80 2022 2,187.70
13 10 2023 2023 2,182.00 2023 2,216.56

-3 1
-1 2
0 3
1 4
3 5
 SLPM (3) SSLM (4) SEMI-LOG
Actual Values (Y)

1 -3 1,970
2 -1 1,996
3 0 2,022
4 1 2,049
5 3 2,076
a 1,943.10 a 2,022.60 10,113.00
b 26.50 b 18.55 Log a
Log b

y=bx+a y=bx+a Y=Anti-Log (Log a + X Log b)

2019 2,102.10 2019 2,115.35 2019
2020 2,128.60 2020 2,152.45 2020
2021 2,155.10 2021 2,189.55 2021
2022 2,181.60 2022 2,226.65 2022
2023 2,208.10 2023 2,263.75 2023

2019 1,969.60 2019 1,966.95 2019

2020 1,996.10 2020 2,004.05 2020
2021 2022.6 2021 2,022.60 2021
2022 2049.1 2022 2,041.15 2022
2023 2075.6 2023 2,078.25 2023

2019 0.1600000000001 2019 9.30 2019

2020 0.01 2020 64.80 2020
2021 0.3599999999999 2021 0.36 2021
2022 0.01 2022 61.62 2022
2023 0.1600000000001 2023 5.06 2023
0.7 141.15

standard deviation 0.374165739 standard deviation 5.31 standard deviation

Coefficient of Variation Coefficient of Variation Coefficient of Variation
 SEMI-LOG METHOD (5) PARABOLIC METHOD (6)
Log Y X X
2
XLogY X4
XY X2Y

3.294466226162 -3 9 -9.88339868 81 - 5,910 17,730

3.300160536951 -1 1 -3.30016054 1- 1,996 1,996
3.305781151255 0 0 0 0 - -
3.311541958401 1 1 3.311541958 1 2,049 2,049
3.317227349176 3 9 9.951682048 81 6,228 18,684
16.53 20.00 0.08 164.00 371.00 40,459.00
3.31 a 2,022.27
0.00 b 18.55
c 0.08
ti-Log (Log a + X Log b) Y=a+bX+cX 2

2,117.15 2019 2,117.10

2,156.34 2020 2,156.20
2,196.26 2021 2,195.97
2,236.92 2022 2,236.40
2,278.33 2023 2,277.50

1,967.37 2019 1,967.37

2,003.79 2020 2,003.80
2,022.25 2021 2,022.27
2,040.89 2022 2,040.90
2,078.67 2023 2,078.67

6.92 2019 6.93

60.68 2020 60.84
0.06 2021 0.07
65.84 2022 65.61
7.12 2023 7.11
140.63 140.57

standard deviation 5.30 standard deviation 5.93

Coefficient of Variation Coefficient of Variation
OD (6)

1126000
 Year DEMAND SUPPLY GAP ms Legend:
2019 18,304 1,970 16,334 89%
2020 18,546 1,996 16,550 89%
2021 18,790 2,022 16,768 89%
2022 19,037 2,049 16,988 89%
2023 19,288 2,076 17,212 89%

YEAR Projected Demand Projected Supply Gap

2024 19,530.70 2,102 17,429.00 89% 1,394.3
2025 19,776.60 2,129 17,648.00 89% 1,411.8
2026 20,022.50 2,155 17,867.00 89% GAP 1,429.4
2027 20,268.40 2,182 18,087.00 89% 1,447.0
2028 20,514.30 2,208 18,306.00 89% 1,464.5

Example:
The following shall b
based on production c

kamo na ang mo identify base sa inyong 2024 14,814.65 ok

capacity sa inyong projected sales in 2025 15,000.80 ok
units nga dili molapas sa gap or sa total
demand 2026 15,186.95 ok
2027 15,373.95 ok
2028 15,560.10 ok

1 70% specific identification

2 75% % Production/business cap
3 80% % of gap (target)
4 80%
5 90%
 PM No. PROJECTION METHODS
1 Arithmetic Straight Line Method
2 Arithmetic Geometric Curve Method or Average Annual Growth Rate
3 Simple Linear Projection Method
4 Statistical Straight Line Method
5 Statistical Semi-Log Method
6 Statistical Parabolic Method

Kanang nakapula mao ni ang suggested nga

projection method nga gamiton (pangitaa
Please type the code of the projection method to be used in the ang number sa taas unya etype sulod sa
box aron maestimate ang Demand/Supply)
box provided below demand and supply

Demand 3 Simple Linear Projection Method Simple Linear Projection Method is recommended.

Supply 3 Simple Linear Projection Method Simple Linear Projection Method is recommended.

Inig human ug type sa number sa yellow nga box basi sa

girecommend, moderetso na ug compute sa Demand ug
supply dhaa sa color Blue
(3 personnel) 570.00
(3 personnel) + additional equipment
(9 personnel)
(9 personnel)
(10 personnel)

n/business cap 1,400.00

Production budget Year 1 Year 2 Year 3
Units to be sold 14,814.65 15,000.80 15,186.95
Add: Desired ending inventory 2,222.20 2,250.12 2,278.04
Total 17,036.85 17,250.92 17,464.99
Less: Beginning Inventory - 2,222.20 2,250.12
Units to be produced 17,036.85 15,028.72 15,214.87

Budgeted Manufacturing Overhead Year 1 Year 2 Year 3

Variable Overhead:Units to be produced 17,036.85 15,028.72 15,214.87
Indirect Materials and Supplies 3,950.00 3,950.00 3,950.00
Total 3,950.00 3,950.00 3,950.00
Fixed Manufacturing overhead
Building Leasehold 8,000.00 8,000.00 8,000.00
Utilities 9,000.00 9,000.00 9,000.00
Plant Administration 7,425.00 7,425.00 7,425.00
Depreciation 7,603.22 7,603.22 7,603.22
Others 13,281.78 13,281.78 13,281.78
Total 45,310.00 45,310.00 45,310.00
Total Manufacturing Overhead 49,260.00 49,260.00 49,260.00

ORDINARY/PLAIN FLAVOR

Annex 12
Schedule of raw materials Purchase
Particulars Price Monthly Assu
Unit (Php) Quantity
Bagoong Alamang 1 kilo 30 15 kg
Ginger 0.5 kilo 75 7.5 kg
TOTAL

Projected Increase in Raw materials 2% 2023

2024
2025
2026
2027
Raw Materials End 2023 2024 2025
2,633.40 2,686.07 2,739.79

SPICY FLAVOR

Annex 12
Schedule of raw materials Purchase
Particulars Price Monthly Assu
Unit (Php) Quantity
Bagoong Alamang 1 kilo 30 15 kg
Ginger 0.5 kilo 75 7.5 kg
Chili 0.125 kilo 75 1.88kg
TOTAL

Projected Increase in Raw materials 2% 2023

2024
2025
2026
2027

Raw Materials End 2023 2024 2025

2,697.02 2,750.96 2,805.98

SWEET AND SPICY FLAVOR

Annex 12
Schedule of raw materials Purchase
Particulars Price Monthly Assu
Unit (Php) Quantity
Bagoong Alamang 1 kilo 30 15 kg
Ginger 0.5 kilo 75 7.5 kg
Chili 0.125 kilo 75 1.88kg
Sugar 1 kilo 68 15 kg
TOTAL

Projected Increase in Raw materials 2% 2023

2024
2025
2026
 2027

Raw Materials End 2023 2024 2025

6,369.02 6,496.40 6,626.33
 Year 4 Year 5
15,373.95 15,560.10
2,306.09 2,334.02
17,680.04 17,894.12
2,278.04 2,306.09
15,402.00 15,588.02

Year 4 Year 5
15,402.00 15,588.02
3,950.00 3,950.00
3,950.00 3,950.00

8,000.00 8,000.00
9,000.00 9,000.00
7,425.00 7,425.00
7,603.22 7,603.22
13,281.78 13,281.78
45,310.00 45,310.00
49,260.00 49,260.00

ARY/PLAIN FLAVOR

Annex 12
raw materials Purchased
Monthly Assumption 1 Year Assumption
Cost Total Quantity Total
450 6,750.00 180 kg 81,000.00
563 4,222.50 90 kg 50,670.00
1,013 10,972.50 131,670.00

134,303.40
136,989.47
139,729.26
142,523.84
 2026 2027
2,794.59 2,850.48

SPICY FLAVOR

Annex 12
raw materials Purchased
Monthly Assumption 1 Year Assumption
Cost Total Quantity Total
450 6,750.00 180 kg 81,000.00
563 4,222.50 90 kg 50,670.00
141 265.08 23 kg 3,180.96
1,154 11,237.58 134,850.96

137,547.98
140,298.94
143,104.92
145,967.02

2026 2027
2,862.10 2,919.34

AND SPICY FLAVOR

Annex 12
raw materials Purchased
Monthly Assumption 1 Year Assumption
Cost Total Quantity Total
450 6,750.00 180 kg 81,000.00
563 4,222.50 90 kg 50,670.00
141 265.08 23 kg 3,180.96
1,020 15,300.00 180 kg 183,600.00
2,174 26,537.58 318,450.96

324,819.98
331,316.38
337,942.71
344,701.56

2026 2027
6,758.85 6,894.03
 Annex 13
COST OF GOODS SOLD
2023 2024
Raw Materials Beg. 48,747.66 11,699.44
Add: Purchases 584,971.92 596,671.36
Total 633,719.58 608,370.80
Less: Raw Materials End. 11,699.44 11,933.43
Raw Materials Used 622,020.14 596,437.37
Add: Direct Labor 106,260.00 106,260.00
Manufacturing Overhead 49,260.00 49,260.00
Manufacturing Cost 777,540.14 751,957.37
Add: Work in Process Beg. - -
Cost of Goods Placed in Process 777,540.14 751,957.37
Less: Work in Process End. - -
Cost of Goods Manufatured 777,540.14 751,957.37
Add: Finished Goods Beg. - 15,550.80
Goods Available for Sale 777,540.14 767,508.18
Less: Finished Goods End. 15,550.80 15,350.16
Cost of Goods Sold 761,989.34 752,158.01

Annex 14
Schedule of Raw Materials
2023 2024
584,971.92 596,671.36

Annex 15
Raw Materials End
2023 2024
11,699.44 11,933.43
Raw Materials End will be 2% of Purchases.

Finished Goods end 2023

15,550.80
2% of Goods Available for sale

Units to be produced 17,036.85 15,028.72

Cost per unit 45.64 50.03

 PRICE PER UNIT

ORDINARY

25g (base price)

Average cost per unit 49.37
mark up 17% 8.39
Cost per unit 57.76

50g (30% of base price average cost per unit)

Average cost per unit 64.18
mark up 17% 10.91
Cost per unit 75.09

100g (50% of base price average cost per unit)

Average cost per unit 74.05
mark up 17% 12.59
Cost per unit 86.64
 Annex 13
T OF GOODS SOLD
2025 2026 2027
11,933.43 12,172.10 12,415.54
608,604.79 620,776.88 633,192.42
620,538.21 632,948.98 645,607.96
12,172.10 12,415.54 12,663.85
608,366.12 620,533.44 632,944.11
106,260.00 106,260.00 106,260.00
49,260.00 49,260.00 49,260.00
763,886.12 776,053.44 788,464.11
- - -
763,886.12 776,053.44 788,464.11
- - -
763,886.12 776,053.44 788,464.11
15,350.16 15,584.73 15,832.76
779,236.28 791,638.17 804,296.87
15,584.73 15,832.76 16,085.94
763,651.56 775,805.40 788,210.94

Annex 14
Schedule of Raw Materials
2025 2026 2027
608,604.79 620,776.88 633,192.42

Annex 15
Raw Materials End
2025 2026 2027
12,172.10 12,415.54 12,663.85

2024 2025 2026 2027

15,350.16 15,584.73 15,832.76 16,085.94

15,214.87 15,402.00 15,588.02

50.21 50.39 50.58 Average

 PRICE PER UNIT

SPICY SWEET AND SPICY

25g (70% of 25g ordinary average cost per unit) 25g (90% of 25g ordinary average cost per unit)
Average cost per unit 83.93 Average cost per unit
mark up 17% 14.27 mark up 17%
Cost per unit 98.20 Cost per unit

50g (70% of 50g ordinary average cost per unit) 50g (90% of 50g ordinary average cost per unit)
Average cost per unit 109.11 Average cost per unit
mark up 17% 18.55 mark up 17%
Cost per unit 127.65 Cost per unit

100g (70% of 100g ordinary average cost per unit) 100g (90% of 100g ordinary average cost per unit)
Average cost per unit 125.89 Average cost per unit
mark up 17% 21.40 mark up 17%
Cost per unit 147.29 Cost per unit
49.37
ET AND SPICY

dinary average cost per unit)

93.80
15.95
109.75

dinary average cost per unit)

121.94
20.73
142.67

ordinary average cost per unit)

140.70
23.92
164.62
 25g
Ordinay (20%) 50g
100g

25g
Spicy (20%) 50g
100g
25g
Sweet & Spicy(60%) 50g
100g

Products Year 1 (2017) Year 2 (2

Description Unit Price Quantities Sold Sales Revenue Unit Price
25g Ordinary 57.76 741 42,786.49 57.76
50g Ordinary 75.09 741 55,622.44 75.09
100g Ordinary 86.64 741 64,179.74 86.64
25g Spicy 98.20 741 72,737.04 98.20
50g Spicy 127.65 741 94,558.15 127.65
100g Spicy 147.29 2,963 436,422.24 147.29
25g Sweet and Spicy 109.75 741 81,294.34 109.75
50g Sweet and Spicy 142.67 2,222 317,047.92 142.67
100g Sweet and Spicy 164.62 5,185 853,590.55 164.62
14,814.65 2,018,238.91
 Sales Mix Year 1 Year 2 Year 3 Year 4 Year 5

5% 740.73 750 759 769 778

5% 741 750 759 769 778
5% 741 750 759 769 778

5% 741 750 759 769 778

5% 741 750 759 769 778
20% 2,963 3,000 3,037 3,075 3,112
5% 741 750 759 769 778
15% 2,222 2,250 2,278 2,306 2,334
35% 5,185 5,250 5,315 5,381 5,446
100% 14,815 15,001 15,187 15,374 15,560

Year 2 (2018) Year 3 Yea

Quantities Sold Sales Revenue Unit Price Quantities Sold Sales Revenue Unit Price
750 43,324.12 57.76 759 43,861.74 57.76
750 56,321.35 75.09 759 57,020.26 75.09
750 64,986.18 86.64 759 65,792.61 86.64
750 73,651.00 98.20 759 74,564.96 98.20
750 95,746.30 127.65 759 96,934.45 127.65
3,000 441,906.00 147.29 3,037 447,389.76 147.29
750 82,315.82 109.75 759 83,337.31 109.75
2,250 321,031.71 142.67 2,278 325,015.50 142.67
5,250 864,316.14 164.62 5,315 875,041.73 164.62
15,000.80 2,043,598.61 15,186.95 2,068,958.32
 Year 4 Year 5
Quantities Sold Sales Revenue Unit Price Quantities Sold Sales Revenue
769 44,401.82 57.76 778 44,939.44
769 57,722.37 75.09 778 58,421.28
769 66,602.73 86.64 778 67,409.16
769 75,483.09 98.20 778 76,397.05
769 98,128.02 127.65 778 99,316.17
3,075 452,898.56 147.29 3,112 458,382.32
769 84,363.46 109.75 778 85,384.94
2,306 329,017.48 142.67 2,334 333,001.27
5,381 885,816.30 164.62 5,446 896,541.89
15,373.95 2,094,433.82 15,560.10 2,119,793.53
 Particular
WATER BILL
ELECTRIC BILL
TOTAL

Utilities expense was projected to increse by 2% in

Particular
Electric Fan
Water Despenser
Computer
Printer
TOTAL

SCHEDULE O
Particular
Table
Wooden Chair
Shelves
Storage Cabinet
Trash Bin
TOTAL

SCHEDULE
Particular
Pan
Food Processor
Super Kalan
Ladle
TOTAL
 ANNEX 10
Schedule of Advertisement Expense
Particulars
Posters
TOTAL

Particular
Plywood
Wood (2x2)
Nails
Paint
Signage
Ruler Brush
Labor
TOTAL
Building improvement was projected to depreciate by

Item Descrition
Mayors Permit
Sanitary Permit-RHU
Sanitary Inspection-RHU
Health Certificate-RHU
Fire Clearance-BFP
Fire Inspection
Police Clearance
BIR
Business Permit
FDA Certification Fee
TOTAL

Permit and Licenses is constant while FDA Certifica

Building
 TOTAL

Rent Expense was projected to increse by 2% in each

Particular
Bottled container
Apron
Hand Gloves
Hairnet
TOTAL

Production Supplies was projected to increse by 2%

Particular
Ballpen
Bond Paper
Official Receipt
Stapler
Record Book
Correction Tape
Calculator
TOTAL

Office Supplies was projected to increse by 2% in e

Detergent Bar
Soap Powder
Albatros
Diswashing soap
Hand Sanitizer
Mop
Broom
Tissue
Hand Towel
TOTAL

SCHEDU
Particular
Fire Extinguisher

SCHEDU
2024
5,000.00
 ANNEX 5
SCHEDULE OF UTILITIES
Monthly Assumption Pre-Operation
250 250
500 500
750 750

e was projected to increse by 2% in each year of opereation.

ANNEX 4
SCHEDULE OF OFFICE EQUIPMENT
Quantity Unit Price
2 250.00
1 1,500.00
1 35,000.00
1 25,000.00

ANNEX 8
SCHEDULE OF FURNITURES AND FIXTURES
Quantity U/M
1 pcs.
1 pcs.
2 pcs.
1 pcs.
4 pcs.

ANNEX 11
SCHEDULE OF PRODUCTION EQUIPMENT
Quantity U/M
1 pcs.
1 pcs.
1 pcs.
3 pcs.
 ANNEX 10
Schedule of Advertisement Expense
Monthly Assumption 1 Year Operation Only
600.00 7,200.00
600.00 7,200.00

ANNEX 5
SCHEDULE OF BUILDING IMPRO
Quantity U/M
10 pcs.
5 bundle
5 kls.
5 ltr.
4 pcs.
5 pcs.
6 person

ment was projected to depreciate by 5% each year of op

ANNEX 12
SCHEDULE OF PERMITS AND LICENSES
Pre-Operation 2024
500.00 500.00
200.00 200.00
250.00 250.00
150.00 150.00
200.00 200.00
150.00 150.00
180.00 180.00
3,000.00 3,000.00
5,000.00 5,000.00
1,010.00 1,010.00
10,640.00 10,640.00

ses is constant while FDA Certificate is initially valid for 2 years and is renewabl

ANNEX 9
SCHEDULE OF RENT EXPENSE
Monthly Pre-Operation
8,000.00 8,000.00
 8,000.00

projected to increse by 2% in each year of opereation.

ANNEX
SCHEDULE OF PRODUC
Quantity U/M
10 bundle
5 pcs.
3 pck.
5 pck.

ies was projected to increse by 2% in each year of opereation.

SCHEDULE O
Quantity U/M
12 pcs.
1 Rim
3 Stab
1 pcs.
1 pcs.
2 pcs.
1 pcs.

was projected to increse by 2% in each year of opereation.

ANNEX 14
SCHEDULE OF MISCELLANEOUS EXPENSE
Quantity U/M
2 bar
1 pck.
2 pcs.
2 pcs.
2 ltr.
1 pcs.
 2 pcs.
3 pck.
3 pcs.

ANNEX 15
SCHEDULE OF SAFETY MATERIAL
Quantity U/M
1 pcs.

ANNEX 16
SCHEDULE OF PETTY CASH FUND
2025 2026
5,000.00 5,000.00
 ANNEX 5
SCHEDULE OF UTILITIES
2024 2025 2026
3,000.00 3,060.00 3,121.20
6,000.00 6,120.00 6,242.40
9,000.00 9,180.00 9,363.60

of opereation.

ANNEX 4
SCHEDULE OF OFFICE EQUIPMENT
2024 2025 2026
500.00 500.00 500.00
1,500.00 1,500.00 1,500.00
- - 35,000.00
- - -
2,000.00 2,000.00 37,000.00

S AND FIXTURES
Unit Price Yearly assumption
1,100 1,100.00
280 280.00
350 700.00
1,000 1,000.00
65 260.00
3,340.00

1
ION EQUIPMENT
Unit Price Yearly Assumption
280 280.00
500 500.00
1,200 1,200.00
35 105.00
2,085.00
 ANNEX 5
SCHEDULE OF BUILDING IMPROVEMEMT
Unit Price 1 Month Operation Only 2024
2,500 25,000.00 23,750.00
1,800 9,000.00 8,550.00
210 1,050.00 997.50
600 3,000.00 2,850.00
2,000 8,000.00 7,600.00
120 600.00 570.00
800 4,800.00 4,560.00
51,450.00 48,877.50

ANNEX 12
HEDULE OF PERMITS AND LICENSES
2025 2026 2027
500.00 500.00 500.00
200.00 200.00 200.00
250.00 250.00 250.00
150.00 150.00 150.00
200.00 200.00 200.00
150.00 150.00 150.00
180.00 180.00 180.00
3,000.00 3,000.00 3,000.00
5,000.00 5,000.00 5,000.00
1,010.00 2,525.00 2,525.00
10,640.00 12,155.00 12,155.00

ally valid for 2 years and is renewable to 5 years valid

ANNEX 9
SCHEDULE OF RENT EXPENSE
2024 2025 2026
96,000.00 97,920.00 99,878.40
 96,000.00 97,920.00 99,878.40

ereation.

ANNEX 7
SCHEDULE OF PRODUCTION SUPPLIES
Unit Price Pre-Operation 2024
350 3,500.00 42,000.00
35 175.00 2,100.00
50 150.00 1,800.00
25 125.00 1,500.00
3,950.00 47,400.00

r of opereation.

ANNEX 13
SCHEDULE OF OFFICE SUPPLIES
Unit Price Monthly assumption Pre-Operation
5 60.00 60.00
250 250.00 250.00
30 90.00 90.00
20 20.00 20.00
22 22.00 22.00
12 24.00 24.00
75 75.00 75.00
541.00 541.00

opereation.

ANNEX 14
F MISCELLANEOUS EXPENSE
Unit Cost Monthly Assumption Yearly Assumption
18.89 37.78 453.36
48.00 48.00 576.00
16.00 32.00 384.00
21.00 42.00 504.00
120.00 240.00 2,880.00
130.00 130.00 1,560.00
 30.00 60.00 720.00
22.00 66.00 792.00
15.00 45.00 540.00
420.89 700.78 8,409.36

5
Y MATERIAL
Unit Price Yearly Assumption
800 800

6
CASH FUND
2027 2028
5,000.00 5,000.00
2027 2028
3,183.62 3,247.30
6,367.25 6,494.59
9,550.87 9,741.89

2027 2028
500.00 500.00
1,500.00 1,500.00
35,000.00 35,000.00
- 25,000.00
37,000.00 62,000.00
 2025 2026 2027 2028
22,562.50 21,434.38 20,362.66 19,344.52
8,122.50 7,716.38 7,330.56 6,964.03
947.63 900.24 855.23 812.47
2,707.50 2,572.13 2,443.52 2,321.34
7,220.00 6,859.00 6,516.05 6,190.25
541.50 514.43 488.70 464.27
4,332.00 4,115.40 3,909.63 3,714.15
46,433.63 44,111.94 41,906.35 39,811.03

2028
500.00
200.00
250.00
150.00
200.00
150.00
180.00
3,000.00
5,000.00
2,525.00
12,155.00

2027 2028
101,875.97 103,913.49
101,875.97 103,913.49

2025 2026 2027 2028

42,840.00 43,696.80 44,570.74 45,462.15
2,142.00 2,184.84 2,228.54 2,273.11
1,836.00 1,872.72 1,910.17 1,948.38
1,530.00 1,560.60 1,591.81 1,623.65
48,348.00 49,314.96 50,301.26 51,307.28

2024 2025 2026 2027

720.00 734.40 749.09 764.07
3,000.00 3,060.00 3,121.20 3,183.62
1,080.00 1,101.60 1,123.63 1,146.10
240.00 244.80 249.70 254.69
264.00 269.28 274.67 280.16
288.00 293.76 299.64 305.63
900.00 918.00 936.36 955.09
6,492.00 6,621.84 6,754.28 6,889.36
2028
779.35
3,247.30
1,169.03
259.78
285.76
311.74
974.19
7,027.15
Formula:
Cost-Salvage Value 5%
Estimated Life

Particular

Furnitur
es and
Fixtures

Producti
on
Equipm
ent
Office
Equipm
ent
Comput
er
Printer

Building
Improve
ment
Total
 Schedule for Annual Depreciation
Estimated Useful Life
Particular Amount Acquisition Year (in years) SV5%
Furnitures and Fixtures 3,340.00 1.00 7 5%
Production Equipment 2,085.00 1.00 3 5%
Production Equipment 2,085.00 4.00 2 5%
Office Equipment 2,000.00 1.00 5 5%
Computer 35,000.00 3.00 5 5%
Printer 25,000.00 5.00 5 5%
Building Improvement 51,450.00 1.00 8 5%
Annual Depreciations
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6

ANNEX
Schedule for Annual Depreciation

2024 2025 2026 2027 2028

3,340.00 3,340.00 3,340.00 3,340.00 3,340.00

2,085.00 2,085.00 2,085.00 4,170.00 4,170.00

2,000.00 2,000.00 37,000.00 37,000.00 62,000.00

51,450.00 46,433.63 44,111.94 41,906.35 39,811.03

58,875.00 53,858.63 86,536.94 86,416.35 109,321.03

(2,442.00) Accumulated Depreciation

 AD
453.29
660.25
990.38
380.00
6,650.00
4,750.00
6,109.69 PPEs are acquired at the end of the year

7,603.22
7,603.22 PPEs are acquired at the end of the year
14,253.22
15,243.60
19,993.60
19,993.60

ANNEX
Annual Depreciation

Estimate Salvage
2024 2025 2026 2027 2028
d Useful Value
Life

7 5% 453.29 453.29 453.29 453.29 453.29

3 5% 660.25 660.25 660.25 1,320.50 1,320.50

5 5% 380 380 7,030.00 7,030.00 11,780.00

 - - - - -

- - - - -

8 5% 6,109.69 5,513.99 5,238.29 4,976.38 4,727.56

7,603.22 7,007.53 13,381.83 13,780.16 18,281.35

Accumulated Depreciation 7,603.22 22,213.98 50,206.56 91,979.30 152,033.39

7603.23
 SALARIES AND WAGES
Position Monthly 2024
Manager 20,000.00 240,000.00
Supervisor 15,000.00 180,000.00
Bookkeeper 11,500.00 138,000.00
Cook 8,855.00 106,260.00
Cashier 8,855.00 106,260.00
Total 64,210.00 770,520.00

Minimum wage for Cook and Cashier will increase to 10% in every year of operation.

Insert ra namo sa PDF ang SCREENSHOT sa Minimum Wage sa ANNEX

SSS CONTRIBUTION
Position Monthly Salary Annual Contribution
Manager 20,000.00 33,600.00
Supervisor 15,000.00 25,200.00
Bookkeeper 11,500.00 19,320.00
Cook 8,855.00 15,120.00
Cashier 8,855.00 15,120.00
Total 64,210.00 108,360.00

13th Month Pay

Position 2024 2025
Manager 20,000.00 1,666.67
Supervisor 15,000.00 1,250.00
Bookkeeper 11,500.00 958.33
Cook 8,855.00 811.71
Cashier 8,855.00 811.71
Total 64,210.00 5,498.42

SALARIES AND WAGES

Position Monthly Yearly
Manager 20,000.00 240,000.00
Supervisor 15,000.00 180,000.00
Bookkeeper 11,500.00 138,000.00
Cook 8,855.00 106,260.00
Cashier 8,855.00 106,260.00
Total 64,210.00 770,520.00

PAG-IBIG CONTRIBUTION
Position Monthly Salary Monthly Contribution
Manager 20,000.00 400.00
Supervisor 15,000.00 300.00
Bookkeeper 11,500.00 230.00
Cook 8,855.00 177.00
Cashier 8,855.00 177.00
Total 64,210.00 1,284.00

PHILHEALTH CONTRIBUTION YEAR

Position Monthly Salary Monthly Contribution
Manager 20,000.00 500.00
Supervisor 15,000.00 500.00
Bookkeeper 11,500.00 500.00
Cook 8,855.00 500.00
Cashier 8,855.00 500.00
Total 64,210.00 2,500.00

SSS CONTRIBUTION YEAR

Position Monthly Salary Monthly Contribution
Manager 20,000.00 2,800.00
Supervisor 15,000.00 2,100.00
Bookkeeper 11,500.00 1,610.00
Cook 8,855.00 1,260.00
Cashier 8,855.00 1,260.00
Total 64,210.00 9,030.00

13th Month Pay

Position YEAR 1 YEAR 2
Manager 20,000.00 1,666.67
Supervisor 15,000.00 1,250.00
Bookkeeper 11,500.00 958.33
Cook 8,855.00 737.92
Cashier 8,855.00 737.92
Total 64,210.00 5,350.83

SSS
employees share 34,830.00
employer share 73,530.00
 108,360.00

annual salaries 770,520.00

13th month 64,210.00
834,730.00
deductions
pag-ibig 15,408.00
sss 34,830.00
philhealth 15,000.00
tax -
65,238.00
net pay 769,492.00

PAG-IBIG CONTRIBUTION
Position Monthly Salary 2024
Manager 20,000.00 4,800.00
Supervisor 15,000.00 3,600.00
Bookkeeper 11,500.00 2,760.00
Cook 8,855.00 2,124.00
Cashier 8,855.00 2,124.00
Total 64,210.00 15,408.00
 SALARIES AND WAGES
2025 2026 2027 2028
240,000.00 240,000.00 240,000.00 240,000.00
180,000.00 180,000.00 180,000.00 180,000.00
138,000.00 138,000.00 138,000.00 138,000.00
116,886.00 128,574.60 141,432.06 155,575.27
116,886.00 128,574.60 141,432.06 155,575.27
791,772.00 815,149.20 840,864.12 869,150.53

very year of operation.

SSS CONTRIBUTION YEAR

2024 2025 2026 2027
33,600.00 33,600.00 33,600.00 33,600.00
25,200.00 25,200.00 25,200.00 25,200.00
19,320.00 19,320.00 19,320.00 19,320.00
15,120.00 16,800.00 18,480.00 20,160.00
15,120.00 16,800.00 18,480.00 20,160.00
108,360.00 111,720.00 115,080.00 118,440.00

13th Month Pay

2026 2027 2028
1,666.67 1,666.67 1,666.67
1,250.00 1,250.00 1,250.00
958.33 958.33 958.33
892.88 982.17 1,080.38
892.88 982.17 1,080.38
5,660.76 5,839.33 6,035.77

Taxable income TAX DUE EXCESS (tax due)

240,000.00 221,400.00
180,000.00 165,300.00 - -
138,000.00 126,030.00
 106,260.00 96,276.00
106,260.00 96,276.00

Annual Contribution
4,800.00
3,600.00
2,760.00
2,124.00
2,124.00
15,408.00

ALTH CONTRIBUTION YEAR

Employee Share Employer Share Annual Contribution
250.00 250.00 6,000.00
250.00 250.00 6,000.00
250.00 250.00 6,000.00
250.00 250.00 6,000.00
250.00 250.00 6,000.00
1,250.00 1,250.00 30,000.00

S CONTRIBUTION YEAR
Employee Share Employer Share Annual Contribution
900.00 1,900.00 33,600.00
675.00 1,425.00 25,200.00
517.50 1,092.50 19,320.00
405.00 855.00 15,120.00
405.00 855.00 15,120.00
2,902.50 6,127.50 108,360.00

13th Month Pay

YEAR 3 YEAR 4 YEAR 5
1,666.67 1,666.67 1,666.67
1,250.00 1,250.00 1,250.00
958.33 958.33 958.33
737.92 737.92 737.92
737.92 737.92 737.92
5,350.83 5,350.83 5,350.83

Philhealth
15,000.00
15,000.00
 30,000.00

770,520.00
64,210.00
834,730.00

15,408.00
34,830.00
15,000.00
-
65,238.00
769,492.00

PAG-IBIG CONTRIBUTION
2025 2026 2027 2028
4,800.00 4,800.00 4,800.00 4,800.00
3,600.00 3,600.00 3,600.00 3,600.00
2,760.00 2,760.00 2,760.00 2,760.00
2,337.72 2,571.49 2,828.64 3,111.51
2,337.72 2,571.49 2,828.64 3,111.51
15,835.44 16,302.98 16,817.28 17,383.01
 2028
33,600.00
25,200.00
19,320.00
21,840.00
21,840.00
121,800.00

Total annual tax Tax to be withheld monthly

- -
- for the year 2018-2022
- for the year 2023
 OKS NA PROJECTED COST

PROJECT COST COST

Building Improvement 51,450.00
Furnitures and Fixtures 3,340.00
Production Equipment 2,085.00
Office Equipment 2,000.00
Total Fixed Asset

WORKING CAPITAL REQUIREMENT

Cash for transactional motive 50,000.00
Inventory 48,747.66
Office Supplies 541.00
Production Supplies 3,950.00
Total Working Capital

Cash for OPERATING EXPENSES (1 Month Operations)

Salaries & Wages 64,210.00
Utilities (Water & Electricity) 750.00
Permits & Licenses 10,640.00
Advertising Expense 600.00
Rent Expense 8,000.00
Other Expenses (installation of water,electricity and the like) 1,500.78
Total Operating Expense

Total Project Cost

 SOURCE OF FUNDS
TOTAL COST Profit(Loss) Sharing
MOCOY 16.67% 41,302.41
GEOLINA 16.67% 41,302.41
CABILLO 16.67% 41,302.41
MIPAÑA 16.67% 41,302.41
58,875.00 PARILLA 16.67% 41,302.41
VALMORIA 16.67% 41,302.41
TOTAL 100.00% 247,814.44

103,238.66

85,700.78

247,814.44
 Pre-operating 2019
cash 247,814.44 50,000.00
Additions
Sales 2,018,238.91
bal 247,814.44 2,068,238.91
deductPre-operating
Building Improvement 51,450.00
Furnitures and Fixtures 3,340.00
Production Equipment 2,085.00
Office Equipment 2,000.00 2,000.00
Office Supplies 541.00 6,492.00
Production Supplies 3,950.00 47,400.00
Inventory - 11,699.44
Raw Materials Purchases 48,747.66 584,971.92
Salaries & Wages 64,210.00 770,520.00
ppayment to Pag-ibig 15,408.00
payment to SSS 108,360.00
payment to Philhealth 15,000.00
13th month pay 64,210.00
Rent Expense 8,000.00 96,000.00
Water & Electricity 750.00 9,000.00
Permits & Licenses 10,640.00 10,640.00
Advertising Expense 600.00 7,200.00
other Expense 1,500.78 8,409.36
payment of Income Tax 44,656.95
Petty Cash Fund 5,000.00
Time Deposit 61,968.92
drawings - 15,000.00
bal 197,814.44 1,883,936.59
Cash on Hand Ending 50,000.00 184,302.32

this should be the total amount of time deposit in balance sheet 61,968.92
accumulated dapat
2020 2021 2022 2023
184,302.32 237,558.87 197,277.88 236,650.94

2,043,598.61 2,068,958.32 2,094,433.82 2,119,793.53

2,227,900.93 2,306,517.19 2,291,711.71 2,356,444.47

46,433.63 44,111.94 41,906.35 39,811.03

2,085.00
2,000.00 37,000.00 37,000.00 62,000.00
6,621.84 6,754.28 6,889.36 7,027.15
48,348.00 49,314.96 50,301.26 51,307.28
11,933.43 12,172.10 12,415.54 12,663.85
596,671.36 608,604.79 620,776.88 633,192.42
791,772.00 815,149.20 840,864.12 869,150.53
15,408.00 15,408.00 15,408.00 15,408.00
111,720.00 115,080.00 118,440.00 121,800.00
15,000.00 15,000.00 15,000.00 15,000.00
5,498.42 5,660.76 5,839.33 6,035.77
97,920.00 99,878.40 101,875.97 103,913.49
9,180.00 9,363.60 9,550.87 9,741.89
10,640.00 12,155.00 12,155.00 12,155.00

8,409.36 8,409.36 8,409.36 8,409.36

62,256.50 49,398.25 29,852.80 5,033.19
5,000.00 5,000.00 5,000.00 5,000.00
53,378.37 81,999.24 22,651.98 10,214.12
92,151.16 118,779.44 98,638.94 118,325.47 drawings are 50% of the preceding ye
1,990,342.06 2,109,239.31 2,055,060.76 2,106,188.55
237,558.87 197,277.88 236,650.94 250,255.93

115,347.29 197,346.53 219,998.51 230,212.63

drawings are 50% of the preceding years net income
 O
Projected
As of

ASSETS
CURRENT ASSETS
Cash
Petty Cash Fund
Time Deposit
Inventory
Finished Goods Inventory
TOTAL CURRENT ASSETS

NON - CURRENT ASSETS

Building Improvement
Furnitures and Fixtures
Production equipment
Office Equipment
Office Supplies
Production Supplies
Total Property, Plant and Equipment
Less: Accumulated Depreciation
Net Fixed Assets
TOTAL ASSETS

LIABILITIES
Tax payable (income tax and withheld tax)
TOTAL LIABILITIES

PARTNER'S EQUITY
Partner's Capital Beginning
Add: Net Income (loss)
Retained Earnings
Balance
Less: Withdrawal of Partners (share from P/L)
Partner's Capital, Ending
TOTAL LIABILITIES & PARTNER'S EQUITY
 OKS NA POWDERED BAGOONG
Projected Statement of Financial Position
As of December 31, 2024 to 2028
Pre operating 2024 2025

50,000.00 184,302.32 237,558.87

5,000.00 5,000.00
61,968.92 53,378.37
11,699.44 11,933.43
15,550.80 15,350.16
50,000.00 278,521.48 323,220.83

51,450.00 46,433.63
3,340.00 3,340.00 3,340.00
2,085.00 2,085.00 2,085.00
2,000.00 2,000.00 2,000.00
541.00 6,492.00 6,621.84
3,950.00 47,400.00 48,348.00
63,366.00 61,317.00 108,828.47
- 7,603.22 22,213.98
63,366.00 53,713.78 86,614.49
113,366.00 332,235.26 409,835.32

- 44,656.95 62,256.50
- 44,656.95 62,256.50

247,814.44 113,366.00 287,578.31

(134,448.44) 104,199.55 145,265.17
85,012.76 6,886.50
113,366.00 302,578.31 439,729.98
15,000.00 92,151.16
113,366.00 287,578.31 347,578.82
113,366.00 332,235.26 409,835.32
- 0.00 (0.00)

- -
- -
ion

2026 2027 2028

197,277.88 236,650.94 250,255.93

5,000.00 5,000.00 5,000.00
81,999.24 54,651.22 73,865.34
12,172.10 12,415.54 12,663.85
15,584.73 15,832.76 16,085.94
312,033.94 324,550.46 357,871.06

44,111.94 41,906.35 39,811.03

3,340.00 3,340.00 3,340.00
2,085.00 4,170.00 4,170.00
37,000.00 37,000.00 62,000.00
6,754.28 6,889.36 7,027.15
49,314.96 50,301.26 51,307.28
142,606.18 143,606.97 167,655.46
50,206.56 91,979.30 152,033.39
92,399.62 51,627.67 15,622.07
404,433.56 376,178.13 373,493.13

49,398.25 29,852.80 5,033.19

49,398.25 29,852.80 5,033.19

linked this row to your stateme

347,578.82 355,035.31 346,325.33
115,262.59 69,656.54 11,744.10
10,973.34 20,272.41 128,715.99
473,814.75 444,964.27 486,785.42
118,779.44 98,638.94 118,325.47
355,035.31 346,325.33 368,459.94
404,433.57 376,178.13 373,493.13
(0.00) 0.00 (0.00)

- - -
- 31,999.24 63,651.22
 within the cash need

linked this row to your statement of changes in equity

Move this item to the

Statement of Changes in
Equity
 OKS NA POWDERED
Projected Statement of Fin
For the Year ended Decembe

Particulars Pre-operating

Sales Revenue -
Less: Cost of Sales -
Gross Profit on Sales -
Less: Operating Expense
Salaries and Wages 64,210.00
Pag-ibig Contribution
SSS Contribution
Phil Health Contribution
13th month pay
Utilities Expense 750.00
Permits and Licenses 10,640.00
Inventory 48,747.66
Advertising Expense 600.00
Rent Expense 8,000.00
Depreciation Expense
Other Expenses 1,500.78
Total Operating Expense 134,448.44
Profit from Operations
Interest income
Net Income Before Tax: (134,448.44)
less: Tax (30%) -
Net Income (134,448.44)
 OKS NA POWDERED BAGOONG
Projected Statement of Financial Performance
For the Year ended December 31, 2024 to 2028

2024 2025 2026 2027

2,018,238.91 2,043,598.61 2,068,958.32 2,094,433.82

761,989.34 752,158.01 763,651.56 775,805.40
1,256,249.57 1,291,440.60 1,305,306.76 1,318,628.42

770,520.00 791,772.00 815,149.20 840,864.12

15,408.00 15,835.44 16,302.98 16,817.28
108,360.00 111,720.00 115,080.00 118,440.00
15,000.00 15,000.00 15,000.00 15,000.00
64,210.00 5,498.42 5,660.76 5,839.33
9,000.00 9,180.00 9,363.60 9,550.87
10,640.00 10,640.00 12,155.00 12,155.00

7,200.00 - - -
96,000.00 97,920.00 99,878.40 101,875.97
7,603.22 22,213.98 50,206.56 91,979.30
8,409.36 8,409.36 8,409.36 8,409.36
1,112,350.58 1,088,189.20 1,147,205.86 1,220,931.23

4,957.51 4,270.27 6,559.94 1,812.16

148,856.50 207,521.67 164,660.84 99,509.35
44,656.95 62,256.50 49,398.25 29,852.80
104,199.55 145,265.17 115,262.59 69,656.54
 2028

2,119,793.53
788,210.94
1,331,582.59

869,150.53 Total salaries and wages

17,383.01
121,800.00 employers share
15,000.00 employers share
6,035.77
9,741.89
12,155.00

-
103,913.49
152,033.39
8,409.36
1,315,622.44

817.13
16,777.29
5,033.19
11,744.10
 OKS NA PO
Projected Stat
For the Years Ended
Particulars
Cash Flows from Operating Activities
Cash Inflows from Operating Activities
Sales Revenue
Time Deposit
Inventory
Petty Cash Fund
Total Cash Inflow from Operations
Cash Outflows from Operating Activities
Payment to Suppliers/Service provider/contractor
Payment to Employees
Payment to Pag-ibig
Payment to SSS
Payment to Philhealth
13th month pay
Payment for permits and licenses
Payment for Advertising
Payment for Utilities
Payment for Rent Expense
Payment for Income Tax
Payment to Other services providers/suppliers
Total Cash Outflow from Operations
Net cash provided (used) from operating activities

Cash Flows from Investing Activities

Cash Inflows from Investing Activities
Total Cash Outflow from Investing
Cash Outflows from Investing Activities
Building Improvement
Purchase of Furnitures and Fixtures
Acquisition of Production Equipment
Acquisition of Office Equipment
Office Supplies
Production Supplies
Total Cash Outflow from Investing
Net cash provided (used) from operating activities

Cash Flows from Financing Activities

Cash Inflows from Financing Activities
Contributions from partners/Additional investment
Total Cash Outflow from financing
Cash Outflows from Financing Activities
Withdrawal (distributed earnings)
Total Cash Inflow from financing
Net cash provided (used) from financing activities
Net Cash Provided (Used)
Add: Beginning Balance
Cash Balance End
 OKS NA POWDERED BAGOONG
Projected Statement of Cash Flows
For the Years Ended December 31, 2024 to 2028
Pre operating 2024 2025 2026

- 2,018,238.91 2,043,598.61 2,068,958.32

61,968.92 53,378.37 81,999.24
11,699.44 11,933.43 12,172.10
5,000.00 5,000.00 5,000.00
- 1,939,570.55 1,973,286.82 1,969,786.98

48,747.66 584,971.92 596,671.36 608,604.79

64,210.00 770,520.00 791,772.00 815,149.20
15,408.00 15,408.00 15,408.00
108,360.00 111,720.00 115,080.00
15,000.00 15,000.00 15,000.00
64,210.00 5,498.42 5,660.76
10,640.00 10,640.00 10,640.00 12,155.00
600.00 7,200.00 - -
750.00 9,000.00 9,180.00 9,363.60
8,000.00 96,000.00 97,920.00 99,878.40
- 44,656.95 62,256.50 49,398.25
1,500.78 8,409.36 8,409.36 8,409.36
134,448.44 1,734,376.23 1,724,475.64 1,754,107.36
(134,448.44) 205,194.32 248,811.18 215,679.63

-
- - - -

51,450.00 - 46,433.63 44,111.94

3,340.00 - -
2,085.00 - -
2,000.00 2,000.00 2,000.00 37,000.00
541.00 6,492.00 6,621.84 6,754.28
3,950.00 47,400.00 48,348.00 49,314.96
63,366.00 55,892.00 103,403.47 137,181.18
(63,366.00) (55,892.00) (103,403.47) (137,181.18)

-
247,814.44 -
247,814.44 - - -

- 15,000.00 92,151.16 118,779.44

- 15,000.00 92,151.16 118,779.44
247,814.44 (15,000.00) (92,151.16) (118,779.44)
50,000.00 134,302.32 53,256.55 (40,280.99)
- 50,000.00 184,302.32 237,558.87
50,000.00 184,302.32 237,558.87 197,277.88
(0.00) (0.00) (0.00)

- - -
 2027 2028

2,094,433.82 2,119,793.53
22,651.98 10,214.12
12,415.54 12,663.85
5,000.00 5,000.00
2,054,366.31 2,091,915.56

620,776.88 633,192.42
840,864.12 869,150.53 net pay (total salaries less tax withhel less employees share on phi
15,408.00 15,408.00
118,440.00 121,800.00 total employer and employee share
15,000.00 15,000.00 total employer and employee share
5,839.33 6,035.77
12,155.00 12,155.00
- -
9,550.87 9,741.89
101,875.97 103,913.49
29,852.80 5,033.19
8,409.36 8,409.36
1,778,172.34 1,799,839.64
276,193.97 292,075.92

- -

41,906.35 39,811.03
- -
2,085.00
37,000.00 62,000.00
6,889.36 7,027.15
50,301.26 51,307.28
138,181.97 160,145.46
(138,181.97) (160,145.46)
 - -

98,638.94 118,325.47
98,638.94 118,325.47
(98,638.94) (118,325.47)
39,373.06 13,604.99
197,277.88 236,650.94
236,650.94 250,255.93
(0.00) (0.00)

(31,999.24) (63,651.22)
ss employees share on philhealth and SSS
 OKS NA
Projected Statement
for the years end
Statement of Changes in Partner's MOCOY
Equity (Pre Operating)
PARTNER'S EQUITY
Partner's Capital Beginning 41,302.41
Add: Net Income (22,408.07)
Balance 18,894.33
Less: Withdrawal of Partners (sha -
Partner's Capital, Ending 18,894.33
TOTAL 18,894.33
16.67%

Statement of Changes in Partner's MOCOY

Equity (Year 2024)
PARTNER'S EQUITY -
Partner's Capital Beginning 18,894.33
Add: Net Income 17,366.59
Balance 36,260.92
Less: Withdrawal of Partners (sha 2,500.00
Partner's Capital, Ending 33,760.92
TOTAL 33,760.92
16.67%

Statement of Changes in Partner's MOCOY

Equity (Year 2025)
PARTNER'S EQUITY -
Partner's Capital Beginning 33,760.92
Add: Net Income 24,210.86
Balance 57,971.79
Less: Withdrawal of Partners (sha 15,358.53
Partner's Capital, Ending 42,613.26
TOTAL 42,613.26
16.67%

Statement of Changes in Partner's MOCOY

Equity (Year 2026)
PARTNER'S EQUITY -
 Partner's Capital Beginning 42,613.26
Add: Net Income 19,210.43
Balance 61,823.69
Less: Withdrawal of Partners (sha 19,796.57
Partner's Capital, Ending 42,027.12
TOTAL 42,027.12
16.67%

Statement of Changes in Partner's MOCOY

Equity (Year 2027)
PARTNER'S EQUITY -
Partner's Capital Beginning 42,027.12
Add: Net Income 11,609.42
Balance 53,636.54
Less: Withdrawal of Partners (sha 16,439.82
Partner's Capital, Ending 37,196.72
TOTAL 37,196.72
16.67%

Statement of Changes in Partner's MOCOY

Equity (Year 2028)
PARTNER'S EQUITY -
Partner's Capital Beginning 37,196.72
Add: Net Income 1,957.35
Balance 39,154.07
Less: Withdrawal of Partners (sha 19,720.91
Partner's Capital, Ending 19,433.16
TOTAL 19,433.16
16.67%
 OKS NA POWDERED BAGOONG
Projected Statement of Changes in Partner's Equity
for the years ended December 31, 2024 to 2028
GEOLINA CABILLO MIPAÑA PARILLA

41,302.41 41,302.41 41,302.41 41,302.41

(22,408.07) (22,408.07) (22,408.07) (22,408.07)
18,894.33 18,894.33 18,894.33 18,894.33
- - - -
18,894.33 18,894.33 18,894.33 18,894.33
18,894.33 18,894.33 18,894.33 18,894.33
16.67% 16.67% 16.67% 16.67%

GEOLINA CABILLO MIPAÑA PARILLA

18,894.33 18,894.33 18,894.33 18,894.33

17,366.59 17,366.59 17,366.59 17,366.59
36,260.92 36,260.92 36,260.92 36,260.92
2,500.00 2,500.00 2,500.00 2,500.00
33,760.92 33,760.92 33,760.92 33,760.92
33,760.92 33,760.92 33,760.92 33,760.92
16.67% 16.67% 16.67% 16.67%

GEOLINA CABILLO MIPAÑA PARILLA

33,760.92 33,760.92 33,760.92 33,760.92

24,210.86 24,210.86 24,210.86 24,210.86
57,971.79 57,971.79 57,971.79 57,971.79
15,358.53 15,358.53 15,358.53 15,358.53
42,613.26 42,613.26 42,613.26 42,613.26
42,613.26 42,613.26 42,613.26 42,613.26
16.67% 16.67% 16.67% 16.67%

GEOLINA CABILLO MIPAÑA PARILLA

 42,613.26 42,613.26 42,613.26 42,613.26
19,210.43 19,210.43 19,210.43 19,210.43
61,823.69 61,823.69 61,823.69 61,823.69
19,796.57 19,796.57 19,796.57 19,796.57
42,027.12 42,027.12 42,027.12 42,027.12
42,027.12 42,027.12 42,027.12 42,027.12
16.67% 16.67% 16.67% 16.67%

GEOLINA CABILLO MIPAÑA PARILLA

42,027.12 42,027.12 42,027.12 42,027.12

11,609.42 11,609.42 11,609.42 11,609.42
53,636.54 53,636.54 53,636.54 53,636.54
16,439.82 16,439.82 16,439.82 16,439.82
37,196.72 37,196.72 37,196.72 37,196.72
37,196.72 37,196.72 37,196.72 37,196.72
16.67% 16.67% 16.67% 16.67%

GEOLINA CABILLO MIPAÑA PARILLA

37,196.72 37,196.72 37,196.72 37,196.72

1,957.35 1,957.35 1,957.35 1,957.35
39,154.07 39,154.07 39,154.07 39,154.07
19,720.91 19,720.91 19,720.91 19,720.91
19,433.16 19,433.16 19,433.16 19,433.16
19,433.16 19,433.16 19,433.16 19,433.16
16.67% 16.67% 16.67% 16.67%
VALMORIA Total

41,302.41 247,814.44
(22,408.07) (134,448.44)
18,894.33 113,366.00
- -
18,894.33 113,366.00
18,894.33 113,366.00
16.67% 100.00%

VALMORIA Total

18,894.33 113,366.00
17,366.59 104,199.55
36,260.92 217,565.55
2,500.00 15,000.00
33,760.92 202,565.55
33,760.92 202,565.55
16.67% 100.00%

VALMORIA Total

33,760.92 202,565.55
24,210.86 145,265.17
57,971.79 347,830.72
15,358.53 92,151.16
42,613.26 255,679.56
42,613.26 255,679.56
16.67% 100.00%

VALMORIA Total
 42,613.26 255,679.56
19,210.43 115,262.59
61,823.69 370,942.15
19,796.57 118,779.44
42,027.12 252,162.71
42,027.12 252,162.71
16.67% 100.00%

VALMORIA Total

42,027.12 252,162.71
11,609.42 69,656.54
53,636.54 321,819.26
16,439.82 98,638.94
37,196.72 223,180.32
37,196.72 223,180.32
16.67% 100.00%

VALMORIA Total

37,196.72 223,180.32
1,957.35 11,744.10
39,154.07 234,924.42
19,720.91 118,325.47
19,433.16 116,598.94
19,433.16 116,598.94
16.67% 100.00%
 RETURN ON INVESTMENT (ROI)
Return on investment (ROI) is the benefit to an investor resulting from an investment of some resource. A
high ROI means the investment gains compare favorably to investment cost. As a performance measure, ROI is used
to evaluate the efficiency of an investment or to compare the efficiency of a number of different investments.[1] In
purely economic terms, it is one way of considering profits in relation to capital invested

(Net Income - Cost of Initial Investment)

ROI =
Cost of Initial Investment
vestment of some resource. A
ormance measure, ROI is used
of different investments.[1] In
d

Investment)
ment
 PAYBACK PERIOD
The payback period is the time required for the amount invested in an asset to be repaid by the net
cash outflow generated by the asset. It is a simple way to evaluate the risk associated with a proposed
project. The payback period is expressed in years and fractions of years

Net Cost of Investment

Payback Period =
Net Annual Cash Flow (Net Income + Non-cash Expenses
 BREAK EVEN POINT
Number of units that must be sold in order to produce a profit of zero (but will recover all
associated costs). In other words, the break-even point is the point at which your product stops costing you
money to produce and sell, and starts to generate a profit for your company.

Fixed Cost
Breakeven point (in Units) =
Contribution Margin (Ave. Selling Price - Ave. Variable Cost)

Fixed Cost
Breakeven point (in Peso) =
Contribution Margin Ratio (Ave. Cont. Margin/ Ave. Selling Price)
 2024
25g Ordinary/Plain

Units needed Units

to produce 1 manufactured
product in 2023

Bagoong
grams 25 697
Alamang
Ginger grams 12.5 697
TOTAL 37.50 1394.00

50g Ordinary/Plain

Units needed Units

to produce 1 manufactured
product in 2023

Bagoong
grams 50 697
Alamang
Ginger grams 25 697
TOTAL 75.00 1,394.00

100g Ordinary/Plain

Units needed Units

to produce 1 manufactured
product in 2023

Bagoong
grams 100 1,394
Alamang
Ginger grams 50 1,394
TOTAL 150.00 2,788.00

25g Spicy

Units needed Units

to produce 1 manufactured
product in 2023
Bagoong
grams 25 1,394
Alamang
Ginger grams 12.5 1,394
Chili
grams 3.1 1,394
Powder
TOTAL 40.60 4,182.00

50g Spicy

Units needed Units

to produce 1 manufactured
product in 2023

Bagoong
grams 50 1,394
Alamang
Ginger grams 25 1,394
Chili
grams 6.2 1,394
Powder
TOTAL 81.20 4,182.00

100g Spicy

Units needed Units

to produce 1 manufactured
product in 2023

Bagoong
grams 100 1,394
Alamang
Ginger grams 50 1,394
Chili
grams 12.5 1,394
Powder
TOTAL 162.50 4,182.00

25g Sweet and Spicy

Units needed Units

to produce 1 manufactured
product in 2023

Bagoong
grams 25 2,091
Alamang
Ginger grams 12.5 2,091
Chili
grams 3.1 2,091
Powder
Sugar grams 25 2,091
TOTAL 65.60 8,364.00

50g Sweet and Spicy

Units needed Units

to produce 1 manufactured
product in 2023

Bagoong
grams 50 2,091
Alamang
Ginger grams 25 2,091
Chili
grams 6.2 2,091
Powder
Sugar grams 50 2,091
TOTAL 131.20 8,364.00

100g Sweet and Spicy

Units needed Units

to produce 1 manufactured
product in 2023

Bagoong
grams 100 2,091
Alamang
Ginger grams 50 2,091
Chili
grams 12.5 2,091
Powder
Sugar grams 100 2,091
TOTAL 262.50 8,364.00
 2024
g Ordinary/Plain

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
17,425 8,712.50 8,712.50 grams
Alamang
8,712.50 4,356.25 4,356.25 Ginger grams
26137.50 13068.75 13068.75 TOTAL

g Ordinary/Plain

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
34,850 17,425 17,425 grams
Alamang
17,425 8,713 8,713 Ginger grams
52,275.00 26,137.50 26,137.50 TOTAL

0g Ordinary/Plain

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
139,400 69,700 69,700 grams
Alamang
69,700 34,850 34,850 Ginger grams
209,100.00 104,550.00 104,550.00 TOTAL

25g Spicy

Total units
Supplier 1 Supplier 2
needed in 2023
 Bagoong
34,850 17,425 17,425 grams
Alamang
17,425 8,713 8,713 Ginger grams
Chili
4,321 2,160.70 2,160.70 grams
Powder
56,596.40 28,298.20 28,298.20 TOTAL

50g Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
69,700 34,850 34,850 grams
Alamang
34,850 17,425 17,425 Ginger grams
Chili
8,643 4,321 4,321 grams
Powder
113,192.80 56,596.40 56,596.40 TOTAL

100g Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
139,400 69,700 69,700 grams
Alamang
69,700 34,850 34,850 Ginger grams
Chili
17,425 8,713 8,713 grams
Powder
226,525.00 113,262.50 113,262.50 TOTAL

g Sweet and Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
52,275 26,138 26,138 grams
Alamang
 26,138 13,068.75 13,068.75 Ginger grams
Chili
6,482 3,241.05 3,241.05 grams
Powder
52,275 26,138 26,138 Sugar grams
137,169.60 68,584.80 68,584.80 TOTAL

g Sweet and Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
104,550 52,275 52,275 grams
Alamang
52,275 26,138 26,138 Ginger grams
Chili
12,964 6,482.10 6,482.10 grams
Powder
104,550 52,275 52,275 Sugar grams
274,339.20 137,169.60 137,169.60 TOTAL

g Sweet and Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
209,100 104,550 104,550 grams
Alamang
104,550 52,275 52,275 Ginger grams
Chili
26,138 13,068.75 13,068.75 grams
Powder
209,100 104,550 104,550 Sugar grams
548,887.50 274,443.75 274,443.75 TOTAL
 2025
25g Ordinary/Plain

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

25 706 17,650 8,825.00

12.5 706 8,825.00 4,412.50

37.50 1,412.00 26,475.00 13,237.50

50g Ordinary/Plain

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

50 706 35,300 17,650

25 706 17,650 8,825

75.00 1,412.00 52,950.00 26,475.00

100g Ordinary/Plain

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

100 1,412 141,200 70,600

50 1,412 70,600 35,300

150.00 2,824.00 211,800.00 105,900.00

25g Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023
 25 1,412 35,300 17,650

12.5 1,412 17,650 8,825

3.1 1,412 4,377 2,189

40.60 4,236.00 57,327.20 28,663.60

50g Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

50 1,412 70,600 35,300

25 1,412 35,300 17,650

6.2 1,412 8,754 4,377

81.20 4,236.00 114,654.40 57,327.20

100g Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

100 1,412 141,200 70,600

50 1,412 70,600 35,300

12.5 1,412 17,650 8,825

162.50 4,236.00 229,450.00 114,725.00

25g Sweet and Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

25 2,118 52,950 26,475

 12.5 2118 26,475 13,238

3.1 2,118 6,566 3,283

25 2,118 52,950 26,475

65.60 8,472.00 138,940.80 69,470.40

50g Sweet and Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

50 2,118 105,900 52,950

25 2,118 52,950 26,475

6.2 2,118 13,132 6,566

50 2,118 105,900 52,950
131.20 8,472.00 277,881.60 138,940.80

100g Sweet and Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

100 2,118 211,800 105,900

50 2,118 105,900 52,950

12.5 2,118 26,475 13,238

100 2,118 211,800 105,900

262.50 8,472.00 555,975.00 277,987.50
 2026
25g Ordinary/Plain

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
8,825.00 grams 25 715
Alamang
4,412.50 Ginger grams 12.5 715
13,237.50 TOTAL 37.50 1,430.00

50g Ordinary/Plain

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
17,650 grams 50 715
Alamang
8,825 Ginger grams 25 715
26,475.00 TOTAL 75.00 1,430.00

100g Ordinary/Plain

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
70,600 grams 100 1,429
Alamang
35,300 Ginger grams 50 1,429
105,900.00 TOTAL 150.00 2,858.00

25g Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023
 Bagoong
17,650 grams 25 1,429
Alamang
8,825 Ginger grams 12.5 1,429
Chili
2,189 grams 3.1 1,429
Powder
28,663.60 TOTAL 40.60 4,287.00

50g Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
35,300 grams 50 1,429
Alamang
17,650 Ginger grams 25 1,429
Chili
4,377 grams 6.2 1,429
Powder
57,327.20 TOTAL 81.20 4,287.00

100g Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
70,600 grams 100 1,429
Alamang
35,300 Ginger grams 50 1,429
Chili
8,825 grams 12.5 1,429
Powder
114,725.00 TOTAL 162.50 4,287.00

25g Sweet and Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
26,475 grams 25 2,144
Alamang
 13,238 Ginger grams 12.5 2,144
Chili
3,283 grams 3.1 2,144
Powder
26,475 Sugar grams 25 2,144
69,470.40 TOTAL 65.60 8,576.00

50g Sweet and Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
52,950 grams 50 2,144
Alamang
26,475 Ginger grams 25 2,144
Chili
6,566 grams 6.2 2,144
Powder
52,950 Sugar grams 50 2,144
138,940.80 TOTAL 131.20 8,576.00

100g Sweet and Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
105,900 grams 100 2,144
Alamang
52,950 Ginger grams 50 2,144
Chili
13,238 grams 12.5 2,144
Powder
105,900 Sugar grams 100 2,144
277,987.50 TOTAL 262.50 8,576.00
 2026
g Ordinary/Plain

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
17,875 8,937.50 8,937.50 grams
Alamang
8,938 4,468.75 4,468.75 Ginger grams
26,812.50 13,406.25 13,406.25 TOTAL

g Ordinary/Plain

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
35,750 17,875 17,875 grams
Alamang
17,875 8,938 8,938 Ginger grams
53,625.00 26,812.50 26,812.50 TOTAL

0g Ordinary/Plain

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
142,900 71,450 71,450 grams
Alamang
71,450 35,725 35,725 Ginger grams
214,350.00 107,175.00 107,175.00 TOTAL

25g Spicy

Total units
Supplier 1 Supplier 2
needed in 2023
 Bagoong
35,725 17,863 17,863 grams
Alamang
17,863 8,931 8,931 Ginger grams
Chili
4,430 2,215 2,215 grams
Powder
58,017.40 29,008.70 29,008.70 TOTAL

50g Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
71,450 35,725 35,725 grams
Alamang
35,725 17,863 17,863 Ginger grams
Chili
8,860 4,430 4,430 grams
Powder
116,034.80 58,017.40 58,017.40 TOTAL

100g Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
142,900 71,450 71,450 grams
Alamang
71,450 35,725 35,725 Ginger grams
Chili
17,863 8,931 8,931 grams
Powder
232,212.50 116,106.25 116,106.25 TOTAL

g Sweet and Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
53,600 26,800 26,800 grams
Alamang
 26,800 13,400 13,400 Ginger grams
Chili
6,646 3,323 3,323 grams
Powder
53,600 26,800 26,800 Sugar grams
140,646.40 70,323.20 70,323.20 TOTAL

g Sweet and Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
107,200 53,600 53,600 grams
Alamang
53,600 26,800 26,800 Ginger grams
Chili
13,293 6,646 6,646 grams
Powder
107,200 53,600 53,600 Sugar grams
281,292.80 140,646.40 140,646.40 TOTAL

g Sweet and Spicy

Total units
Supplier 1 Supplier 2
needed in 2023

Bagoong
214,400 107,200 107,200 grams
Alamang
107,200 53,600 53,600 Ginger grams
Chili
26,800 13,400 13,400 grams
Powder
214,400 107,200 107,200 Sugar grams
562,800.00 281,400.00 281,400.00 TOTAL
 2027
25g Ordinary/Plain

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

25 723 18,075 9,037.50

12.5 723 9,038 4,518.75

37.50 1,446.00 27,112.50 13,556.25

50g Ordinary/Plain

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

50 723 36,150 18,075

25 723 18,075 9,038

75.00 1,446.00 54,225.00 27,112.50

100g Ordinary/Plain

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

100 1,447 144,700 72,350

50 1,447 72,350 36,175

150.00 2,894.00 217,050.00 108,525.00

25g Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023
 25 1,447 36,175 18,088

12.5 1,447 18,088 9,044

3.1 1,447 4,486 2,243

40.60 4,341.00 58,748.20 29,374.10

50g Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

50 1,447 72,350 36,175

25 1,447 36,175 18,088

6.2 1,447 8,971 4,486

81.20 4,341.00 117,496.40 58,748.20

100g Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

100 1,447 144,700 72,350

50 1,447 72,350 36,175

12.5 1,447 18,088 9,044

162.50 4,341.00 235,137.50 117,568.75

25g Sweet and Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

25 2,170 54,250 27,125

 12.5 2,170 27,125 13,563

3.1 2,170 6,727 3,364

25 2,170 54,250 27,125

65.60 8,680.00 142,352.00 71,176.00

50g Sweet and Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

50 2,170 108,500 54,250

25 2,170 54,250 27,125

6.2 2,170 13,454 6,727

50 2,170 108,500 54,250
131.20 8,680.00 284,704.00 142,352.00

100g Sweet and Spicy

Units needed Units

Total units
to produce 1 manufactured Supplier 1
needed in 2023
product in 2023

100 2,170 217,000 108,500

50 2,170 108,500 54,250

12.5 2,170 27,125 13,563

100 2,170 217,000 108,500

262.50 8,680.00 569,625.00 284,812.50
 2028
25g Ordinary/Plain

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
9,037.50 grams 25 732
Alamang
4,518.75 Ginger grams 12.5 732
13,556.25 TOTAL 37.50 1,464.00

50g Ordinary/Plain

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
18,075 grams 50 732
Alamang
9,038 Ginger grams 25 732
27,112.50 TOTAL 75.00 1,464.00

100g Ordinary/Plain

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
72,350 grams 100 1,464
Alamang
36,175 Ginger grams 50 1,464
108,525.00 TOTAL 150.00 2,928.00

25g Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023
 Bagoong
18,088 grams 25 1,464
Alamang
9,044 Ginger grams 12.5 1,464
Chili
2,243 grams 3.1 1,464
Powder
29,374.10 TOTAL 40.60 4,392.00

50g Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
36,175 grams 50 1,464
Alamang
18,088 Ginger grams 25 1,464
Chili
4,486 grams 6.2 1,464
Powder
58,748.20 TOTAL 81.20 4,392.00

100g Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
72,350 grams 100 1,464
Alamang
36,175 Ginger grams 50 1,464
Chili
9,044 grams 12.5 1,464
Powder
117,568.75 TOTAL 162.50 4,392.00

25g Sweet and Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
27,125 grams 25 2,197
Alamang
 13,563 Ginger grams 12.5 2,197
Chili
3,364 grams 3.1 2,197
Powder
27,125 Sugar grams 25 2,197
71,176.00 TOTAL

50g Sweet and Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
54,250 grams 50 2,197
Alamang
27,125 Ginger grams 25 2,197
Chili
6,727 grams 6.2 2,197
Powder
54,250 Sugar grams 50 2,197
142,352.00 TOTAL 131.20 8,788.00

100g Sweet and Spicy

Units needed Units

Supplier 2 to produce 1 manufactured
product in 2023

Bagoong
108,500 grams 100 2,197
Alamang
54,250 Ginger grams 50 2,197
Chili
13,563 grams 12.5 2,197
Powder
108,500 Sugar grams 100 2,197
284,812.50 TOTAL 262.50 8,788.00
 2028
g Ordinary/Plain

Total units
needed in Supplier 1 Supplier 2
2023

18,300 9,150.00 9,150.00

9,150 4,575.00 4,575.00

27,450.00 13,725.00 13,725.00

g Ordinary/Plain

Total units
needed in Supplier 1 Supplier 2
2023

36,600 18,300 18,300

18,300 9,150 9,150

54,900.00 27,450.00 27,450.00

0g Ordinary/Plain

Total units
needed in Supplier 1 Supplier 2
2023

146,400 73,200 73,200

73,200 36,600 36,600

219,600.00 109,800.00 109,800.00

25g Spicy

Total units
needed in Supplier 1 Supplier 2
2023
 36,600 18,300 18,300

18,300 9,150 9,150

4,538 2,269 2,269

59,438.40 29,719.20 29,719.20

50g Spicy

Total units
needed in Supplier 1 Supplier 2
2023

73,200 36,600 36,600

36,600 18,300 18,300

9,077 4,538 4,538

118,876.80 59,438.40 59,438.40

100g Spicy

Total units
needed in Supplier 1 Supplier 2
2023

146,400 73,200 73,200

73,200 36,600 36,600

18,300 9,150 9,150

237,900.00 118,950.00 118,950.00

g Sweet and Spicy

Total units
needed in Supplier 1 Supplier 2
2023

10,250 5,125 5,125

 5,125 2,562.50 2,562.50

1,271 635.5 635.5

10,250 5,125 5,125

g Sweet and Spicy

Total units
needed in Supplier 1 Supplier 2
2023

109,850 54,925 54,925

54,925 27,463 27,463

13,621 6,811 6,811

109,850 54,925 54,925
288,246.40 144,123.20 144,123.20

g Sweet and Spicy

Total units
needed in Supplier 1 Supplier 2
2023

219,700 109,850 109,850

109,850 54,925 54,925

27,463 13,731 13,731

219,700 109,850 109,850

576,712.50 288,356.25 288,356.25
Current Ratio

Curren Asset
2024 278,521.48 /
2025 323,220.83 /
2026 312,033.94 /
2027 324,550.46 /
2028 357,871.06 /

Acid Test Ratio

Quick Asset
2024 189,302.32 /
2025 242,558.87 /
2026 202,277.88 /
2027 241,650.94 /
2028 255,255.93 /

Working Capital
Current Asset
2024 278,521.48 -
2025 323,220.83 -
2026 312,033.94 -
2027 324,550.46 -
2028 357,871.06 -

Cash Flow Liquidity Ratio

Cash+AR+CFOA

2024 389,496.64 /
2025 486,370.05 /
2026 412,957.51 /
2027 512,844.91 /
2028 542,331.85 /

Working Capital to Total Asset

Working
Capital

2024 233,864.53 /
2025 260,964.33 /
 2026 262,635.69 /
2027 294,697.66 /
2028 352,837.87 /

Working Capital Turnover

Net Sales

2024 2,018,238.91 /
2025 2,043,598.61 /
2026 2,068,958.32 /
2027 2,094,433.82 /
2028 2,119,793.53 /

Asset Turnover
Net Sales
2024 2,018,238.91 /
2025 2,043,598.61 /
2026 2,068,958.32 /
2027 2,094,433.82 /
2028 2,119,793.53 /

Fixed Asset Turnover

Net Sales
2024 2,018,238.91 /
2025 2,043,598.61 /
2026 2,068,958.32 /
2027 2,094,433.82 /
2028 2,119,793.53 /

Capital Intensity Ratio

Total Assets

2024 332,235.26 /
2025 409,835.32 /
2026 404,433.56 /
2027 376,178.13 /
2028 373,493.13 /
Equity Ratio
Total Equity
2024 287,578.31 /
2025 347,578.82 /
2026 355,035.31 /
2027 346,325.33 /
2028 368,459.94 /

Operating Profit Margin

Operating
Profit
2024 148,856.50 /
2025 207,521.67 /
2026 164,660.84 /
2027 99,509.35 /
2028 16,777.29 /

Net Profit Margin

Net Income
2024 104,199.55 /
2025 145,265.17 /
2026 115,262.59 /
2027 69,656.54 /
2028 11,744.10 /

Cash Flow Margin

Cash flow from

Operating
Activities

2024 205,194.32 /
2025 248,811.18 /
2026 215,679.63 /
2027 276,193.97 /
2028 292,075.92 /

Return on Investment on Asset

Net Profit
Margin

2024 5% *
 2025 7% *
2026 6% *
2027 3% *
2028 1% *

Return on Equity

Net Income

2024 104,199.55 /
2025 145,265.17 /
2026 115,262.59 /
2027 69,656.54 /
2028 11,744.10 /
 Current Current Asset
Liabilities Ratio
44,656.95 6.24
62,256.50 5.19
49,398.25 6.32
29,852.80 10.87
5,033.19 71.10

Current Current Asset

Liabilities Ratio
44,656.95 4.24
62,256.50 3.90
49,398.25 4.09
29,852.80 8.09
5,033.19 50.71

Current
Working Capital
Liabilities
44,656.95 233,864.53
62,256.50 260,964.33
49,398.25 262,635.69
29,852.80 294,697.66
5,033.19 352,837.87

Current Cash flow

Liabilities Liquidity Ratio

44,656.95 8.72
62,256.50 7.81
49,398.25 8.36
29,852.80 17.18
5,033.19 107.75

Working Capital
Total Assets
to Total Asset

332,235.26 0.70
409,835.32 0.64
 404,433.56 0.65
376,178.13 0.78
373,493.13 0.94

Average
Working Capital
Working
Turnover
Capital
233,864.53 8.63
247,414.43 8.26
261,800.01 7.90
278,666.68 7.52
323,767.76 6.55

Average Total
Asset Turnover
Assets
332,235.26 6.07
371,035.29 5.51
407,134.44 5.08
390,305.85 5.37
374,835.63 5.66

Average Fixed Plant Asset

Asset Turnover
53,713.78 37.57
70,164.13 29.13
89,507.05 23.12
72,013.64 29.08
33,624.87 63.04

Capital
Net Sales
Intensity Ratio

2,018,238.91 0.16
2,043,598.61 0.20
2,068,958.32 0.20
2,094,433.82 0.18
2,119,793.53 0.18
Total Asset Equity Ratio
332,235.26 0.87
409,835.32 0.85
404,433.56 0.88
376,178.13 0.92
373,493.13 0.99

Operating
Net Sales
Profit Margin
2,018,238.91 7%
2,043,598.61 10%
2,068,958.32 8%
2,094,433.82 5%
2,119,793.53 1%

Net Profit
Net Sales
Margin
2,018,238.91 5%
2,043,598.61 7%
2,068,958.32 6%
2,094,433.82 3%
2,119,793.53 1%

Cash Flow
Net Sales
Margin

2,018,238.91 10%
2,043,598.61 12%
2,068,958.32 10%
2,094,433.82 13%
2,119,793.53 14%

Return on
Total Asset
Investment on
Turnover
Asset
6.07 31%
 4.99 35%
5.12 28%
5.57 19%
5.68 3%

Average
Return on
Partner's
Equity
Equity
200,472.15 52%
317,578.56 46%
351,307.07 33%
350,680.32 20%
357,392.63 3%
 Net Present Value

Year Year Cash Inflow

2024 1 205,194.32
2025 2 248,811.18
2026 3 215,679.63
2027 4 276,193.97
2028 5 292,075.92
TOTAL
Less: Present value of investment
Excess in Net Present Value

Annual Cash Inflow

2024 2025
Cashflow from Operating Activities 205,194.32 248,811.18
Annual Cash Inflow 205,194.32 248,811.18
 PV of at 6% Present Value
0.9434 193,579.55
0.8900 221,441.06
0.8396 181,088.77
0.7921 218,771.49
0.7473 218,256.12
1,033,136.99
247,814.44
785,322.55

flow
2026 2027 2028
215,679.63 276,193.97 292,075.92
215,679.63 276,193.97 292,075.92
 Discounted Payback Period

Present Value
Year Cash Flow
Factor 6%

0 247,814.44 -
1 205,194.32 0.9434
2 248,811.18 0.8900
3 215,679.63 0.8396
4 276,193.97 0.7921
5 292,075.92 0.7473

Payback Period

Commulative
Year Cash Flow
Cash Flow
0 -247,814.44 -247,814.44
1 205,194.32 -42,620.12
2 248,811.18 206,191.06
3 215,679.63 421,870.68
4 276,193.97 698,064.65
5 292,075.92 990,140.57
nted Payback Period

Discounted
Discounted Cash flow
Cash flow

-239,163.02 -239,163.02
193,579.55 -45,583.47
221,441.06 175,857.59
181,088.77 356,946.36
218,771.49 575,717.86
218,256.12 793,973.97
0.79 Years

Period

Payback Period = A+B/C

0.83
Years
Internal Rate of Return

Year Annual Cash Inflow PVACI@ PVACI@

82% 83%
1 205,194.32 112,754.28 112,118.18
2 248,811.18 75,116.09 74,295.02
3 215,679.63 35,781.25 35,198.92
4 276,193.97 25,161.27 24,636.50
5 292,075.92 14,633.00 14,224.10
263,445.90 260,472.71

PVACI
@ 82% PVACI_1 263,445.90

COST OF INVESTMENT 247,814.44

@ 83% PVACI_2 260,472.71

IRR 0.872574716185969 82%

IRR 0.872574716185969 82%

Checking

YEAR ACI PVF @ IRR PVACI

1 205,194.32 0.5495 112,754.28
2 204,852.30 0.3019 61,844.91
3 180,916.77 0.1659 30,014.09
4 178,783.18 0.0911 16,287.15
5 179,845.64 0.0501 9,010.27
PVACI 229,910.69
COST OF INVESTMENT 247,814.44
NPV -17,903.75
 247,814.44
82% 83%
0.5495 0.5464
0.3019 0.2986
0.1659 0.1632
0.0911 0.0892
0.0501 0.0487

Variance

-15,631.46

12,658.27

-2,973.19
 2024
25grams 100grams
Products 50grams original
Original original
Selling Price per Unit 57.76 75.09 86.64
Variable cost per unit 49.37 64.18 74.05
Unit Contribution Margin 8.39 10.91 12.59
Sales Mix Percentage 5% 5% 5%
0.42 0.55 1.26
Weighted Average UCM

25grams 100grams
Products 50grams original
Original original
Sales Mix Percentage 5% 5% 5%
Total Break even Units 58,787 58,787 58,787
Product Units at Break-even Point 2,939 2,939 2,939

You may also include this:

25grams 100grams
Products 50grams original
Original original
Product Units at Break-even Point 2,939 2,939 2,939
Selling Price per Unit 57.76 75.09 86.64
Product Sales in Pesos ₱169,784.64 ₱220,720.03 ₱254,676.96
Break-even Point in Pesos ₱8,008,741.33

2025
25grams 100grams
Products 50grams original
Original original
Selling Price per Unit 57.76 75.09 86.64
Variable cost per unit 49.37 64.18 74.05
Unit Contribution Margin 8.39 10.91 12.59
Sales Mix Percentage 5% 5% 5%
0.42 0.55 1.26
Weighted Average UCM

25grams 100grams
Products 50grams original
Original original
Sales Mix Percentage 5% 5% 5%
Total Break even Units 57,510 57,510 57,510

Product Units at Break-even Point 2,876 2,876 2,876

You may also include this:

 25grams 100grams
Products 50grams original
Original original
Product Units at Break-even Point 2,876 2,876 2,876
Selling Price per Unit 57.76 75.09 86.64

Product Sales in Pesos ₱166,096.74 ₱215,925.77 ₱249,145.11

Break-even Point in Pesos ₱7,834,783.37

2026
25grams 100grams
Products 50grams original
Original original
Selling Price per Unit 57.76 75.09 86.64
Variable cost per unit 49.37 64.18 74.05
Unit Contribution Margin 8.39 10.91 12.59
Sales Mix Percentage 5% 5% 5%
0.42 0.55 1.26
Weighted Average UCM

25grams 100grams
Products 50grams original
Original original
Sales Mix Percentage 5% 5% 5%
Total Break even Units 60,629 60,629 60,629
Product Units at Break-even Point 3,031 3,031 3,031

You may also include this:

25grams 100grams
Products 50grams original
Original original
Product Units at Break-even Point 3,031 3,031 3,031
Selling Price per Unit 57.76 75.09 86.64
Product Sales in Pesos ₱175,104.80 ₱227,636.25 ₱262,657.21
Break-even Point in Pesos ₱8,259,693.62

2027
25grams 100grams
Products 50grams original
Original original
Selling Price per Unit 57.76 75.09 86.64
Variable cost per unit 49.37 64.18 74.05
Unit Contribution Margin 8.39 10.91 12.59
Sales Mix Percentage 5% 5% 5%
 0.42 0.55 1.26
Weighted Average UCM

25grams 100grams
Products 50grams original
Original original
Sales Mix Percentage 5% 5% 5%
Total Break even Units 64,526 64,526 64,526
Product Units at Break-even Point 3,226 3,226 3,226

You may also include this:

25grams 100grams
Products 50grams original
Original original
Product Units at Break-even Point 3,226 3,226 3,226
Selling Price per Unit 57.76 75.09 86.64
Product Sales in Pesos ₱186,357.94 ₱242,265.33 ₱279,536.91
Break-even Point in Pesos ₱8,790,504.16

2028
25grams 100grams
Products 50grams original
Original original
Selling Price per Unit 57.76 75.09 86.64
Variable cost per unit 49.37 64.18 74.05
Unit Contribution Margin 8.39 10.91 12.59
Sales Mix Percentage 5% 5% 5%
0.42 0.55 1.26
Weighted Average UCM

25grams 100grams
Products 50grams original
Original original
Sales Mix Percentage 5% 5% 5%
Total Break even Units 69,530 69,530 69,530
Product Units at Break-even Point 3,477 3,477 3,477

You may also include this:

25grams 100grams
Products 50grams original
Original original
Product Units at Break-even Point 3,477 3,477 3,477
Selling Price per Unit 57.76 75.09 86.64
Product Sales in Pesos ₱200,811.22 ₱261,054.59 ₱301,216.83
Break-even Point in Pesos ₱9,472,265.29
 25grams Sweet & 50grams Sweet 100grams Sweet
25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
98.20 127.65 147.29 109.75 142.67 164.62
83.93 109.11 125.89 93.80 121.94 140.70
14.27 18.55 21.40 15.95 20.73 23.92
5% 5% 20% 5% 15% 35%
0.71 0.93 2.14 1.59 4.15 7.18
18.92

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
5% 5% 20% 5% 15% 35%
58,787 58,787 58,787 58,787 58,787 58,787
2,939 2,939 11,757 2,939 8,818 20,576

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
2,939 2,939 11,757 2,939 8,818 20,576
98.20 127.65 147.29 109.75 142.67 164.62
₱288,633.88 ₱375,224.05 ₱1,731,803.30 ₱322,590.81 ₱1,258,104.16 ₱3,387,203.51

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
98.20 127.65 147.29 109.75 142.67 164.62
83.93 109.11 125.89 93.80 121.94 140.70
14.27 18.55 21.40 15.95 20.73 23.92
5% 5% 20% 5% 15% 35%
0.71 0.93 2.14 1.59 4.15 7.18
18.92

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
5% 5% 20% 5% 15% 35%
57,510 57,510 57,510 57,510 57,510 57,510

2,876 2,876 11,502 2,876 8,627 20,129

 25grams Sweet & 50grams Sweet 100grams Sweet
25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
2,876 2,876 11,502 2,876 8,627 20,129
98.20 127.65 147.29 109.75 142.67 164.62

₱282,364.46 ₱367,073.80 ₱1,694,186.78 ₱315,583.81 ₱1,230,776.87 ₱3,313,630.02

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
98.20 127.65 147.29 109.75 142.67 164.62
83.93 109.11 125.89 93.80 121.94 140.70
14.27 18.55 21.40 15.95 20.73 23.92
5% 5% 20% 5% 15% 35%
0.71 0.93 2.14 1.59 4.15 7.18
18.92

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
5% 5% 20% 5% 15% 35%
60,629 60,629 60,629 60,629 60,629 60,629
3,031 3,031 12,126 3,031 9,094 21,220

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
3,031 3,031 12,126 3,031 9,094 21,220
98.20 127.65 147.29 109.75 142.67 164.62
₱297,678.17 ₱386,981.62 ₱1,786,069.00 ₱332,699.13 ₱1,297,526.60 ₱3,493,340.85

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
98.20 127.65 147.29 109.75 142.67 164.62
83.93 109.11 125.89 93.80 121.94 140.70
14.27 18.55 21.40 15.95 20.73 23.92
5% 5% 20% 5% 15% 35%
 0.71 0.93 2.14 1.59 4.15 7.18
18.92

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
5% 5% 20% 5% 15% 35%
64,526 64,526 64,526 64,526 64,526 64,526
3,226 3,226 12,905 3,226 9,679 22,584

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
3,226 3,226 12,905 3,226 9,679 22,584
98.20 127.65 147.29 109.75 142.67 164.62
₱316,808.50 ₱411,851.05 ₱1,900,851.02 ₱354,080.09 ₱1,380,912.36 ₱3,717,840.96

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
98.20 127.65 147.29 109.75 142.67 164.62
83.93 109.11 125.89 93.80 121.94 140.70
14.27 18.55 21.40 15.95 20.73 23.92
5% 5% 20% 5% 15% 35%
0.71 0.93 2.14 1.59 4.15 7.18
18.92

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
5% 5% 20% 5% 15% 35%
69,530 69,530 69,530 69,530 69,530 69,530
3,477 3,477 13,906 3,477 10,430 24,336

25grams Sweet & 50grams Sweet 100grams Sweet

25grams Spicy 50grams Spicy 100grams Spicy
Spicy & Spicy & Spicy
3,477 3,477 13,906 3,477 10,430 24,336
98.20 127.65 147.29 109.75 142.67 164.62
₱341,379.08 ₱443,792.80 ₱2,048,274.45 ₱381,541.32 ₱1,488,011.15 ₱4,006,183.86
 Fixed Cost 1,112,350.58

average UCM 18.92

Break even point

in units of 58,787
Sales Mix

Fixed Cost 1,088,189.20

average UCM 18.92

Break even point

in units of 57,510
Sales Mix
 Fixed Cost 1,147,205.86

average UCM 18.92

Break even point

in units of 60,629
Sales Mix
 Fixed Cost 1,220,931.23

average UCM 18.92

Break even point

in units of 64,526
Sales Mix

Fixed Cost 1,315,622.44

average UCM 18.92

Break even point

in units of 69,530
Sales Mix