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Particular Year 1 Year 2

Promotional Expense 5,000.00 1,000.00


Depreciation-Leasehold Improvements 2,000.00 2,000.00
Depreciation-Motorcycle 7,000.00 7,000.00
Depreciation-Banana Slicer Machine 1,500.00 1,500.00
Supplies 1,920.00 1,920.00
Rent 15,000.00 15,000.00
Raw Materials 161,670.00 268,850.72
Indirect Materials 16,200.00 26,939.95
Salaries and Wages-Admin 227,040.00 249,744.00
Salaries and Wages-direct 332,640.00 365,904.00
Bookkeeper’s Honorarium 6,000.00 7,200.00
Utilities Expense 65,940.00 72,534.00
Licenses 700.00 700.00
Organizational Cost 2,010.00
Subtotal 844,620.00 1,020,292.67

Summary of Manufacturing Cost


Raw Materials 161,670.00 268,850.72
Direct Labor 332,640.00 365,904.00
Manufacturing Overhead
Depreciation-Motorcycle 7,000.00 7,000.00
Depreciation-Banana Slicer Machine 1,500.00 1,500.00
Indirect Materials 16,200.00 26,939.95
Supplies 1,920.00 1,920.00
Utilities 65,940.00 72,534.00
Rent 15,000.00 15,000.00
Total Manufacturing Overhead 107,560.00 124,893.95
Total 601,870.00 759,648.67

Summary of Operating Expenses


Promotional Expense 5,000.00 1,000.00
Depreciation-Leasehold Improvements 2,000.00 2,000.00
Salaries and Wages 227,040.00 249,744.00
Bookkeepers Honorarium 6,000.00 7,200.00
Licenses 700.00 700.00
Organizational Cost 2,010.00 -
Total 242,750.00 260,644.00
Year 3 Pre-operating Expense
1,000.00 Licenses 700.00
2,000.00 Other Charges 2,010.00
7,000.00 Initial Fixed Capital Cost
1,500.00 Equipment 41,500.00
1,920.00 Initial Working Capital (1 month)
15,000.00 Promotional Expense 416.67
444,288.27 Raw Materials 13,472.50
44,519.52 Indirect Materials 1,350.00
274,718.40 Salaries and Wages 46,640.00
402,494.40 Supplies 6,420.00
8,400.00 Honorarium 500.00
79,787.40 Rent Expense 1,250.00
700.00 Utilities Expense 5,495.00
Total 119,754.17
1,283,327.99 Add: Cash on Hand 245.83
Total Investment Cost 120,000.00

444,288.27 0.61
402,494.40

7,000.00
1,500.00
44,519.52
1,920.00
79,787.40
15,000.00
149,726.92
996,509.59

1,000.00
2,000.00
274,718.40
8,400.00
700.00
-
286,818.40
2018 2019 2020
Net Income 517,566.00 962,015.13 1,619,990.41
Divide: Sales 1,584,000.00 2,394,600.00 3,597,600.00
Net Profit Ratio 32.67% 40.17% 45.03%

2018 2019 2020


Net Income 517,566.00 962,015.13 1,619,990.41
Divide: Average Total Assets 327,026.40 423,227.91 600,428.94
Return on Investment 158.26% 227.30% 269.81%

Initial Investment 120,000.00


Divide: Net Cash Flow 279,526.40
Payback Period 43%

Production
Particular Year Product’s Price
Capacity
2015 52,800.00 30.00
Pack of Banana Chip 2016 79,820.00 30.00
2017 119,920.00 30.00
Year Projected Demand Projected Supply
2018 76,780.00 11,000.00
2019 112,590.00 13,145.00
2020 165,100.00 15,702.30

Total Sales
1,584,000.00
2,394,600.00
3,597,600.00
Unsatisfied Demand Production Capacity Market Share
65,780.00 52,800.00 80.27%
99,445.00 79,822.07 80.27%
149,397.70 119,917.89 80.27%
2018 2019 2020
Sales 1,584,000.00 2,394,600.00 3,597,600.00
Total Sales 1,584,000.00 2,394,600.00 3,597,600.00
Less: Cost of Goods Sold
Direct Materials 161,670.00 268,850.72 444,288.27
Direct Labor 332,640.00 365,904.00 402,494.40
Manufacturing Overhead 107,560.00 124,893.95 149,726.92
Total Manufacturing Costs 601,870.00 759,648.67 996,509.59
Total Cost of Goods Sold 601,870.00 759,648.67 996,509.59
Total Gross Profit 982,130.00 1,634,951.33 2,601,090.41
Less: Operating Expenses
Promotional Expenses 5,000.00 1,000.00 1,000.00
Depreciation Expenses 2,000.00 2,000.00 2,000.00
Salaries and Wages 227,040.00 249,744.00 274,718.40
Honorarium 6,000.00 7,200.00 8,400.00
Licenses 700.00 700.00 700.00
Organizational Cost 2,010.00
Total Operating Expenses 242,750.00 260,644.00 286,818.40
Total Operating Income 739,380.00 1,374,307.33 2,314,272.01
Income tax 221,814.00 412,292.20 694,281.60
Net Income 517,566.00 962,015.13 1,619,990.41
2018
Catalan Catapusan
Salary Allowances 30,000.00 30,000.00
Balances to be Divided Equally
[(517,566.00 – 90,000.00) = 427,566.00]
Catalan (427,566.00 / 3) 142,522.00
Catapusan (427,566.00 / 3) 142,522.00
Partosa (427,566.00 / 3) __ __
Share of Partners in Profits 172,522.00 172,522.00
Less: Temporary Withdrawals
Catalan (172,522.00 x 60%) 103,513.20
Catapusan (172,522.00 x 60%) 103,513.20
Partosa (172,522.00 x 60%)
Net Share of Partners in Profits 69,008.80 69,008.80

2019
Catalan Catapusan
Salary Allowances 30,000.00 30,000.00
Balances to be Divided Equally
[980,838.17 - 90,000.00) = 890,838.17]
Catalan (890,838.17 / 3) 290,671.71
Catapusan (890,838.17 / 3) 290,671.71
Partosa (890,838.17 / 3) _
Share of Partners in Profits 320,671.71 320,671.71
Less: Temporary Withdrawals
Catalan (326,946.06 x 60%) 256,537.37
Catapusan(326,946.06 x 60%) 256,537.37
Partosa (326,946.06 x 60%) __ _
Net Share of Partners in Profits 64,134.34 64,134.34

2020
Catalan Catapusan
Salary Allowance 30,000.00 30,000.00
Balances to be Divided Equally
[(1,679,374.49 – 90,000.00) = 1,589,374.49]
Catalan (1,589,374.49 / 3) 509,996.80
Catapusan (1,589,374.49 / 3) 509,996.80
Partosa (1,589,374.49 / 3) _ _
Share of Partners in Profits 539,996.80 539,996.80
Less: Temporary Withdrawals
Catalan (559,791.50 x 70%) 485,997.12
Catapusan (559,791.50 x 70%) 485,997.12
Partosa (559,791.50 x 70%)
Net Share of Partners in Profits 53,999.68 53,999.68
2018
Partosa Cash Flow from Operating Activities
30,000.00 Net Income 517,566.00
Depreciation 2,000.00
Net Cash Provided by Operating 519,566.00
Cash Flow from Investing Activities
Leasehold Improvements 10,000.00
142,522.00 Purchase of Equipment 39,500.00
172,522.00 Net Cash Used by Investing -49,500.00
Cash Flow from Financing Activities
Cash contribution by Partners 120,000.00
Cash Withdrawal by Partners -310,539.60
103,513.20 Net Cash Provided by Financing -190,539.60
69,008.80 Increase (Decrease) of Cash 279,526.40
Cash Balance, Beginning
Cash Balance, Ending 279,526.40
Partosa
30,000.00

290,671.71
320,671.71

256,537.37
64,134.34

Partosa
30,000.00

509,996.80
539,996.80

485,997.12
53,999.68
2019 2020
ASSETS
962,015.13 1,619,990.41 Current Asset
2,000.00 2,000.00 Cash
964,015.13 1,621,990.41 Noncurrent Assets
Property, Plant & Equipment
Less: Accumulated Depreciation
Net Book Value
0.00 0.00 Total Assets
PARTNERS’ EQUITY
Catalan, Capital
-769,612.10 -1,457,991.37 Catapusan, Capital
-769,612.10 -1,457,991.37 Partosa, Capital
194,403.03 163,999.04 Total Partners’ Equity
279,526.40 473,929.42
473,929.42 637,928.46
2018 2019 2020

Investment Balances
279,526.40 473,929.42 637,928.46 Add: Net Share in Profit
Total
49,500.00 49,500.00 49,500.00
2,000.00 4,000.00 6,000.00
47,500.00 45,500.00 43,500.00 Investment Balances
327,026.40 519,429.42 681,428.46 Add: Net Share in Profit
Total
109,008.80 173,143.14 227,142.82
109,008.80 173,143.14 227,142.82
109,008.80 173,143.14 227,142.82
327,026.40 519,429.42 681,428.46 Investment Balances
Add: Net Share in Profit
Total
2018
Catalan Catapusan Partosa
40,000.00 40,000.00 40,000.00
69,008.80 69,008.80 69,008.80
109,008.80 109,008.80 109,008.80

2019
109,008.80 109,008.80 109,008.80
64,134.34 64,134.34 64,134.34
173,143.14 173,143.14 173,143.14

2020
Catalan Catapusan Partosa
173,143.14 173,143.14 173,143.14
53,999.68 53,999.68 53,999.68
227,142.82 227,142.82 227,142.82
Particulars Total Cost Useful Life Depreciation
Land Improvement 10,000.00 5 2,000.00
Subtotal 2,000.00

Particulars Units Unit cost Total Cost


Motorcycle 1 35,000.00 35,000.00
Banana Slicer Machine 1 4,500.00 4,500.00
Subtotal 39,500.00

Year Promotional Expense


Signage Flyers Total
2018 4,000.00 1,000.00 5,000.00
2019 - 1,000.00 1,000.00
2020 - 1,000.00 1,000.00

Amount of Rent
Land and Building 15,000.00
Total 15,000.00

Particulars Units Unit Cost Cost


Bag Sealer 1 240.00 240.00
Plastic Bucket 2 150.00 300.00
Plastic Sieve 2 300.00 600.00
Frying Pan / Wok 2 1,020.00 2,040.00
Frying Mesh Basket 2 120.00 240.00
Kitchen Weighing Scale 1 600.00 600.00
Drying Tray 4 600.00 2,400.00
Total Cost 6,420.00

Particulars Quantity Unit Cost Total Cost


Green Bananas 10,560.00 5.00 52,800.00
Brown Sugar 30.00 2,029.00 60,870.00
Cooking Oil 1,200.00 40.00 48,000.00
Subtotal 161,670.00

Year Projected Raw


2018 161,670.00 3.06
2019 268,850.72 3.37
2020 444,288.27 3.70

Particulars Quantity Unit Cost Total Cost


Polyethylene Bag 540.00 30.00 16,200.00
Subtotal 16,200.00

Year Projected Indirect


2018 16,200.00 0.31
2019 26,939.95 0.338
2020 44,519.52 0.37
Number of
Employees Number Working Rate
Cashier 1 Hours
8 60
Utility Worker 1 8 47.5
Machine Loader/Peeler 1 8 47.5
Fryer 1 8 55
Packer/Deliverer 1 8 55
Total

Direct Labor 332,640.00


Admin 227,040.00
Total 559,680.00
Projected Salaries Admin
Year Direct
and Wages
2018 559,680.00 332,640.00 227,040.00
2019 615,648.00 365,904.00 249,744.00
2020 677,212.80 402,494.40 274,718.40

Year Total Amount


2018 6,000.00
2019 7,200.00
2020 8,400.00

Particular Volume per Month Unit Price Total Expense


Electricity 100 30.50 36,600.00
Water 30 25.00 9,000.00
Gasoline 11 45.00 5,940.00
Woods 60 20.00 14,400.00
Subtotal 65,940.00
Projected Utilities
Year
Expense
2018 65,940.00
2019 72,534.00
2020 79,787.40

Year Licenses
2018 700.00
2019 700.00
2020 700.00
Organizational
Particular
Cost
Additional Charges 1,000.00
Articles of Partnership 1,000.00
Legal Research Fee 10.00
Subtotal 2,010.00
Useful Life Depreciation
5 7,000.00
3 1,500.00
8,500.00

Useful Life Depreciation Total Year


3 80.00 80.00 2018
3 100.00 100.00 2019
3 200.00 200.00 2020
4 510.00 510.00
3 80.00 80.00
4 150.00 150.00
3 800.00 800.00
1,920.00
Monthly (based
Daily Wage
on 22 days per Annually
(47.5 per hour)
480.00 month)
10,560.00 126,720.00
380.00 8,360.00 100,320.00
380.00 8,360.00 100,320.00
440.00 9,680.00 116,160.00
440.00 9,680.00 116,160.00
46,640.00 559,680.00
Projected Supply
1,920.00
1,920.00
1,920.00