sample financial statement for fs

Schedule Of Past Demand

Total Population % 2001 2002 2003 2004 2005Cabuyao 114,243 122400 131,139 140,503 150,535 Sta. Rosa 197,736 210,628 224,361 238,990 254,572 Calamba 296,637 312,982 330,227 348,422 367,621 Age FactorCabuyao 43% 49,124 52,632 56,390 60,416 64,730 Sta. Rosa 38% 75,140 80,039 85,257 90,816 96,737 Calamba 39% 115,688 122,063 128,789 135,885 143,372 Population QualifiedCabuyao 65,119 69,768 74,749 80,087 85,805Sta. Rosa 122,596 130,590 139,104 148,174 157,835Calamba 180,949 190,919 201,438 212,538 224,249x % of WillingnessCabuyao 70% 45,583 48,838 52,325 56,061 60,063 Sta. Rosa 77% 94,399 100,554 107,110 114,094 121,533 Calamba 70% 126,664 133,643 141,007 148,776 156,974 Potential Market 266,646 283,035 300,442 318,931 338,570 x % Affordability 90% 90% 90% 90% 90%Size of Market 239,982 254,731 270,397 287,038 304,713 x % of beer drinkers 92% 92% 92% 92% 92%Total Beer Drinkers 220,783 234,353 248,766 264,075 280,336

Cabuyao 10,444,320 11,190,044 11,989,014 12,845,029 13,762,164 Sta. Rosa 21,028,560 22,399,622 23,860,077 25,415,755 27,072,862 Calamba 27,752,544 29,281,709 30,895,131 32,597,453 34,393,573 Total Demand 59,225,424 62,871,376 66,744,222 70,858,237 75,228,599

Total Population % 2007 2008 2009 2010 2011Cabuyao 172,798 185,136 198,355 212,517 227,691 Sta. Rosa 288,850 307,683 327,744 349,113 371,875 Calamba 409,248 431,798 455,590 480,693 507,179 Age FactorCabuyao 43% 74,303 79,609 85,293 91,382 97,907 Sta. Rosa 38% 109,763 116,920 124,543 132,663 141,313 Calamba 39% 159,607 168,401 177,680 187,470 197,800 Population QualifiedCabuyao 98,495 105,528 113,062 121,135 129,784 Sta. Rosa 179,087 190,764 203,201 216,450 230,563 Calamba 249,642 263,397 277,910 293,223 309,379 x % of WillingnessCabuyao 70% 68,947 73,869 79,144 84,794 90,849 Sta. Rosa 77% 137,897 146,888 156,465 166,667 177,533 Calamba 70% 174,749 184,378 194,537 205,256 216,566 Potential Market 381,593 405,135 430,146 456,717 484,948 x % Affordability 90% 90% 90% 90% 90%Size of Market 343,433 364,622 387,131 411,045 436,453 x% beer drinkers 92% 92% 92% 92% 92%

Total Consumption

Total beer drinkers 315,959 335,452 356,161 378,162 401,537

Cabuyao 15,797,280 16,925,206 18,133,665 19,428,409 20,815,598 Sta. Rosa 30,913,920 32,929,508 35,076,511 37,363,500 39,799,600 Calamba 38,337,456 40,449,850 42,678,637 45,030,229 47,511,395 Total Demand 85,048,656 90,304,563 95,888,814 101,822,139 108,126,593

Total Consumption

2006 161,283 271,170 387,876

69,352 103,045 151,272

91,931168,125236,605

64,352 129,457 165,623 359,432

90% 323,488

92% 297,609

14,744,783 28,838,012 36,288,659 79,871,454

COMPANYSCHEDULE OF OVERHEADS

FOR THE FIRST FIVE YEARS

PARTICULARS Year 1 Year 2 Year 3 Year 4 Year 5

Indirect Materials - - - - - Salaries and Wages 876,000 919,800 965,790 1,014,080 1,064,783 13th Month 495,400 520,170 546,179 573,487 602,162 SSS Contribution Expense 429,606 429,606 429,606 429,606 429,606 PhilHealth Contribution Expense 70,614 70,614 70,614 70,614 70,614 Pag-Ibig Contribution Expense 58,800 58,800 58,800 58,800 58,800 ECC Contributions 5,880 5,880 5,880 5,880 5,880 Rent Expense 1,260,000 1,323,000 1,389,150 1,458,608 1,531,538 Depreciation - Leasehold Improvements 302,208 302,208 302,208 302,208 302,208 1 2 3 4 5Supplies Expense 68,989 72,438 76,060 79,863 83,857 electricity 136,080 142884 150028.2 157529.6 165406.1Taxes & Licenses 94,440 94,440 94,440 94,440 94,440 water 18,018 18918.9 19864.85 20858.09 21900.99Insurance Expense 11,220 11,220 11,220 11,220 11,220 telecom 23,976 25174.8 26433.54 27755.22 29142.98Light & Water Expense 124,000 130,200 136,710 143,546 150,723 Total 178,074 186977.7 196326.6 206142.9 216450.1Miscellaneous Expense 60,000 63,000 66,150 69,458 72,930 TOTAL 3,857,157 4,001,376 4,152,807 4,311,809 4,478,761

Computations of SSS, PAG - IBIG, PHILHEALTH

MonthlyOVERHEAD SSS Monthly Salary # ErProduction Operator 9,600 44 699.80 R & D Manager 20,000 1 1,105.00 Production Supervisor 12,000 2 884.00 Quality Control PersonnelTechnician 15,000 1 1,105.00 Industrial Engineer 0Maintenance 14,000 1 1,031.30

ADMINISTRATIVE - SSS

Janitor 7,000 2 515.70 Delivery Truck 14,000 1 1,031.30 Company Driver 10,000 1 736.70 Company Nurse 15,000 1 1,105.00 Human Resource Manager 30,000 1 1,178.70 Assistant Human Resource Manager 20,000 1 1,178.70 Marketing plan 20,000 2 1,178.70 PurchasingAccounting 25,000 2 424.00 President

OVERHEAD - PAG - IBIGProduction Operator 9,600 44 100.00 R & D Manager 20,000 1 100.00 Production Supervisor 12,000 2 100.00 Quality Control PersonnelTechnician 15,000 1 100.00 Maintenance 1 100.00

ADMINISTRATIVE - PAG - IBIGJanitor 7,000 2 100.00 Delivery Truck 14,000 1 100.00 Company Driver 10,000 1 100.00 Company Nurse 15,000 1 100.00 Human Resource Manager 30,000 1 100.00 Assistant Human Resource Manager 20,000 1 100.00 Marketing plan 20,000 2 100.00 PurchasingAccounting 25,000 2 100.00 President

OVERHEAD - PHILHEALTHProduction Operator 9,600 44 112.50 R & D Manager 20,000 1 250.00 Production Supervisor 12,000 2 150.00 Quality Control PersonnelTechnician 15,000 1 187.50 Maintenance 1 197.00

ADMINISTRATIVE - PHILHEALTHJanitor 7,000 2 100.00 Delivery Truck 14,000 1 197.00 Company Driver 10,000 1 125.00 Company Nurse 15,000 1 187.50 Human Resource Manager 30,000 1 375.00 Assistant Human Resource Manager 20,000 1 250.00 Marketing plan 20,000 2 250.00 PurchasingAccounting 25,000 2 312.50 President

Monthly Total YearlyEe EC Er Ee EC Er Ee EC

345.20 10.00 30,791.20 15,188.80 440.00 369,494.40 182,265.60 5,280.00 545.00 10.00 1,105.00 545.00 10.00 13,260.00 6,540.00 120.00 436.00 10.00 1,768.00 872.00 20.00 21,216.00 10,464.00 240.00

545.00 10.00 1,105.00 545.00 10.00 13,260.00 6,540.00 120.00

500.00 10.00 1,031.30 500.00 10.00 12,375.60 6,000.00 120.00 35,800.50 17,650.80 490.00 429,606.00 211,809.60 5,880.00

254.30 10.00 1,031.40 508.60 20.00 12,376.80 6,103.20 240.00 500.00 10.00 1,031.30 500.00 10.00 12,375.60 6,000.00 120.00 500.00 10.00 736.70 500.00 10.00 8,840.40 6,000.00 120.00 545.00 10.00 1,105.00 545.00 10.00 13,260.00 6,540.00 120.00 581.30 10.00 1,178.70 581.30 10.00 14,144.40 6,975.60 120.00 581.30 10.00 1,178.70 581.30 10.00 14,144.40 6,975.60 120.00 581.30 10.00 2,357.40 1,162.60 20.00 28,288.80 13,951.20 240.00

- 300.00 10.00 848.00 600.00 20.00 10,176.00 7,200.00 240.00

9,467.20 4,978.80 110.00 113,606.40 59,745.60 1,320.00

100.00 - 4,400.00 4,400.00 - 52,800.00 52,800.00 - 100.00 100.00 100.00 - 1,200.00 1,200.00 - 100.00 200.00 200.00 2,400.00 2,400.00

100.00 - 100.00 100.00 - 1,200.00 1,200.00 - 100.00 - 100.00 100.00 - 1,200.00 1,200.00 -

4,900.00 4,900.00 58,800.00 58,800.00 -

100.00 - 200.00 200.00 - 2,400.00 2,400.00 - 100.00 - 100.00 100.00 - 1,200.00 1,200.00 - 100.00 - 100.00 100.00 - 1,200.00 1,200.00 - 100.00 - 100.00 100.00 - 1,200.00 1,200.00 - 100.00 - 100.00 100.00 - 1,200.00 1,200.00 - 100.00 - 100.00 100.00 - 1,200.00 1,200.00 - 100.00 - 200.00 200.00 - 2,400.00 2,400.00 -

100.00 - 200.00 200.00 - 2,400.00 2,400.00 -

1,100.00 1,100.00 13,200.00 13,200.00

112.50 4,950.00 4,950.00 59,400.00 59,400.00 250.00 250.00 250.00 3,000.00 3,000.00 150.00 300.00 300.00 3,600.00 3,600.00

187.50 187.50 187.50 2,250.00 2,250.00 197.00 197.00 197.00 2,364.00 2,364.00

5,884.50 5,884.50 70,614.00 70,614.00

100.00 200.00 200.00 2,400.00 2,400.00 197.00 197.00 197.00 2,364.00 2,364.00 125.00 125.00 125.00 1,500.00 1,500.00 187.50 187.50 187.50 2,250.00 2,250.00 375.00 375.00 375.00 4,500.00 4,500.00 250.00 250.00 250.00 3,000.00 3,000.00 250.00 500.00 500.00 6,000.00 6,000.00 - 312.50 625.00 625.00 7,500.00 7,500.00

2,459.50 2,459.50 29,514.00 29,514.00

SCHEDULE 2COMPUTATION OF FRINGE BENEFITSYEAR 1

Position No. of 13th Month Sick/Vacation SSS ECC PhilHealth Pag-IbigEmployees Pay Leave ER EE ER EE ER EE

General Manager 1 1.00 25,480.00 1,060.00 500.00 120.00 312.50 312.50 1,200.00 1,200.00Production Supervisor 1 Err:509 21,320.00 1,060.00 500.00 120.00 262.50 262.50 1,200.00 1,200.00Accountant 1 1.00 8,840.00 636.00 300.00 120.00 100.00 100.00 1,200.00 1,200.00Marketing Head 1 2.00 8,060.00 1,130.00 532.00 240.00 100.00 100.00 2,400.00 2,400.00Nurse 1 Err:509 9,100.00 636.00 300.00 120.00 112.50 112.50 1,200.00 1,200.00Mixer Operator 6 Err:509 7,722.00 3,180.00 1,500.00 720.00 87.50 87.50 7,200.00 7,200.00Extractor 3 Err:509 7,462.00 530.00 250.00 120.00 87.50 87.50 1,200.00 1,200.00Secretary 1 Err:509 7,462.00 530.00 250.00 120.00 87.50 87.50 1,200.00 1,200.00Quality Control 3 Err:509 7,462.00 9,540.00 4,500.00 2,160.00 87.50 87.50 21,600.00 21,600.00Packager 6 Err:509 7,462.00 1,599.00 750.00 360.00 87.50 87.50 3,600.00 3,600.00Molder 3 Err:509 7,462.00 2,120.00 1,000.00 480.00 87.50 87.50 4,800.00 4,800.00Driver 1 Err:509 7,462.00 1,060.00 500.00 240.00 87.50 87.50 2,400.00 2,400.00Janitor 2 Err:509 7,462.00 1,060.00 500.00 240.00 87.50 87.50 2,400.00 2,400.00Security Guards 4 Err:509 11,752.65 6,784.00 3,200.00 960.00 137.50 137.50 9,600.00 9,600.00TOTAL 34 Err:509 144,508.65 30,925.00 14,582.00 6,120.00 1,725.00 1,725.00 61,200.00 61,200.00



General Manager 1 1.05 26,754.00 1,060.00 500.00 120.00 312.50 312.50 1,200.00 1,200.00Production Supervisor 1 Err:509 22,386.00 1,060.00 500.00 120.00 262.50 262.50 1,200.00 1,200.00Accountant 1 1.05 9,282.00 636.00 300.00 120.00 100.00 100.00 1,200.00 1,200.00Marketing Head 1 2.10 8,463.00 1,201.40 566.60 240.00 100.00 100.00 2,400.00 2,400.00Nurse 1 Err:509 9,555.00 671.30 316.70 120.00 112.50 112.50 1,200.00 1,200.00Mixer Operator 6 Err:509 8,108.10 3,391.80 1,600.20 720.00 87.50 87.50 7,200.00 7,200.00Extractor 3 Err:509 7,835.10 530.30 250.00 120.00 87.50 87.50 1,200.00 1,200.00Secretary 1 Err:509 7,835.10 530.30 250.00 120.00 87.50 87.50 1,200.00 1,200.00Quality Control 3 Err:509 7,835.10 9,545.40 4,500.00 2,160.00 87.50 87.50 21,600.00 21,600.00Packager 6 Err:509 7,835.10 1,590.90 750.00 360.00 87.50 87.50 3,600.00 3,600.00Molder 3 Err:509 7,835.10 2,121.20 1,000.00 480.00 87.50 87.50 4,800.00 4,800.00Driver 1 Err:509 7,835.10 1,060.60 500.00 240.00 87.50 87.50 2,400.00 2,400.00Janitor 2 Err:509 7,835.10 6,784.00 3,200.00 960.00 137.50 137.50 9,600.00 9,600.00Security Guards 4 Err:509 12,340.28 6,784.00 3,200.00 960.00 137.50 137.50 9,600.00 9,600.00

TOTAL 34 Err:509 151,734.08 36,967.20 17,433.50 6,840.00 1,775.00 1,775.00 68,400.00 68,400.00



General Manager 1 1.10 28,091.70 1,060.00 500.00 120.00 312.50 312.50 1,200.00 1,200.00Production Supervisor 1 Err:509 23,505.30 1,060.00 500.00 120.00 262.50 262.50 1,200.00 1,200.00Accountant 1 1.10 9,746.10 671.30 316.70 120.00 100.00 100.00 1,200.00 1,200.00Marketing Head 1 2.21 8,886.15 1,272.00 600.00 240.00 100.00 100.00 2,400.00 2,400.00Nurse 1 Err:509 10,032.75 706.70 333.30 120.00 112.50 112.50 1,200.00 1,200.00Mixer Operator 6 Err:509 8,513.51 3,604.20 1,699.80 720.00 87.50 87.50 7,200.00 7,200.00Extractor 3 Err:509 8,226.86 565.30 266.70 120.00 87.50 87.50 1,200.00 1,200.00Secretary 1 Err:509 8,226.86 565.30 266.70 120.00 87.50 87.50 1,200.00 1,200.00Quality Control 3 Err:509 8,226.86 10,175.40 4,800.60 2,160.00 87.50 87.50 21,600.00 21,600.00Packager 6 Err:509 8,226.86 1,695.90 800.10 360.00 87.50 87.50 3,600.00 3,600.00Molder 3 Err:509 8,226.86 2,261.20 1,066.80 480.00 87.50 87.50 4,800.00 4,800.00Driver 1 Err:509 8,226.86 1,130.60 533.40 240.00 87.50 87.50 2,400.00 2,400.00Janitor 2 Err:509 8,226.86 6,784.00 3,200.00 960.00 137.50 137.50 9,600.00 9,600.00Security Guards 4 Err:509 12,957.30 6,784.00 3,200.00 960.00 137.50 137.50 9,600.00 9,600.00TOTAL 34 Err:509 159,320.79 38,335.90 18,084.10 6,840.00 1,775.00 1,775.00 68,400.00 68,400.00



General Manager 1 1.16 29,496.29 1,060.00 500.00 120.00 312.50 312.50 1,200.00 1,200.00Production Supervisor 1 Err:509 24,680.57 1,060.00 500.00 120.00 262.50 262.50 1,200.00 1,200.00Accountant 1 1.16 10,233.41 706.70 333.30 120.00 100.00 100.00 1,200.00 1,200.00Marketing Head 1 2.32 9,330.46 1,342.60 633.40 240.00 100.00 100.00 2,400.00 2,400.00Nurse 1 Err:509 10,534.39 742.00 350.00 120.00 112.50 112.50 1,200.00 1,200.00Mixer Operator 6 Err:509 8,939.18 2,178.00 1,800.00 720.00 87.50 87.50 7,200.00 7,200.00Extractor 3 Err:509 8,638.20 600.70 283.30 120.00 87.50 87.50 1,200.00 1,200.00Secretary 1 Err:509 8,638.20 600.70 283.30 120.00 87.50 87.50 1,200.00 1,200.00Quality Control 3 Err:509 8,638.20 10,812.60 5,099.40 2,160.00 87.50 87.50 21,600.00 21,600.00Packager 6 Err:509 8,638.20 1,802.10 849.90 360.00 87.50 87.50 3,600.00 3,600.00Molder 3 Err:509 8,638.20 2,402.80 849.90 480.00 87.50 87.50 4,800.00 4,800.00Driver 1 Err:509 8,638.20 1,201.40 566.60 240.00 87.50 87.50 2,400.00 2,400.00Janitor 2 Err:509 8,638.20 7,632.00 3,600.00 960.00 137.50 137.50 9,600.00 9,600.00Security Guards 4 Err:509 13,605.16 7,632.00 3,600.00 960.00 137.50 137.50 9,600.00 9,600.00

TOTAL 34 Err:509 167,286.83 39,773.60 19,249.10 6,840.00 1,775.00 1,775.00 68,400.00 68,400.00



General Manager 1 1.22 30,971.10 1,060.00 500.00 120.00 312.50 312.50 1,200.00 1,200.00Production Supervisor 1 Err:509 25,914.59 1,060.00 500.00 120.00 262.50 262.50 1,200.00 1,200.00Accountant 1 1.22 10,745.08 742.00 350.00 120.00 100.00 100.00 1,200.00 1,200.00Marketing Head 1 2.43 9,796.98 1,342.60 633.40 240.00 100.00 100.00 2,400.00 2,400.00Nurse 1 Err:509 11,061.11 777.30 366.70 120.00 112.50 112.50 1,200.00 1,200.00Mixer Operator 6 Err:509 9,386.14 4,027.80 1,900.20 720.00 87.50 87.50 7,200.00 7,200.00Extractor 3 Err:509 9,070.11 636.00 300.00 120.00 87.50 87.50 1,200.00 1,200.00Secretary 1 Err:509 9,070.11 636.00 300.00 120.00 87.50 87.50 1,200.00 1,200.00Quality Control 3 Err:509 9,070.11 11,448.00 5,400.00 2,160.00 87.50 87.50 21,600.00 21,600.00Packager 6 Err:509 9,070.11 1,908.00 900.00 360.00 87.50 87.50 3,600.00 3,600.00Molder 3 Err:509 9,070.11 2,544.00 1,200.00 480.00 87.50 87.50 4,800.00 4,800.00Driver 1 Err:509 9,070.11 1,272.00 600.00 240.00 87.50 87.50 2,400.00 2,400.00Janitor 2 Err:509 9,070.11 8,197.60 3,866.40 960.00 137.50 137.50 9,600.00 9,600.00Security Guards 4 Err:509 14,285.42 8,197.60 3,866.40 960.00 137.50 137.50 9,600.00 9,600.00TOTAL 34 Err:509 175,651.17 43,848.90 20,683.10 6,840.00 1,775.00 1,775.00 68,400.00 68,400.00

COMPANYSchedule 1

Schedules of Salaries & WagesFor the First Five Years


DIRECT LABOR

Production Operator 44 44 44 44 44

RATE PER LABOR

Production Operator 9,600 10,080 10,584 11,113 11,669

LABOR COST

Production Operator 5,068,800 5,322,240 5,588,352 5,867,770 6,161,158

TOTAL DIRECT LABOR COST 5,068,800 5,322,240 5,588,352 5,867,770 6,161,158

INDIRECT LABOR

R & D Manager 1 1 1 1 1Production Supervisor 2 2 2 2 2Quality Control Personnel 1 1 1 1 1Technician 1 1 1 1 1Industrial Engineer 2 2 2 2 2Maintenance 1 1 1 1 1

RATE PER LABOR

R & D Manager 20,000 21,000 22,050 23,153 24,310 Production Supervisor 12,000 12,600 13,230 13,892 14,586 Quality Control Personnel - - - - - Technician 15,000 15,750 16,538 17,364 18,233 Industrial Engineer - - - - - Maintenance 14,000 14,700 15,435 16,207 17,017

LABOR COST

R & D Manager 240,000 252,000 264,600 277,830 291,722 Production Supervisor 288,000 302,400 317,520 333,396 350,066 Quality Control Personnel - - - - - Technician 180,000 189,000 198,450 208,373 218,791 Industrial Engineer - - - - - Maintenance 168,000 176,400 185,220 194,481 204,205

TOTAL INDIRECT LABOR COST 876,000 919,800 965,790 1,014,080 1,064,783

ADMINISTRATIVE COST

Janitor 2 2 2 2 2Delivery Truck 1 1 1 1 1Company Driver 1 1 1 1 1Company Nurse 1 1 1 1 1Human Resource Manager 1 1 1 1 1Assistant Human Resource Manager 1 1 1 1 1Marketing plan 2 2 2 2 2Purchasing 2 2 2 2 2Accounting 2 2 2 2 2President 1 1 1 1 1

RATE PER LABOR

Janitor 7,000 7,350 7,718 8,103 8,509 Delivery Truck 14,000 14,700 15,435 16,207 17,017 Company Driver 10,000 10,500 11,025 11,576 12,155 Company Nurse 15,000 15,750 16,538 17,364 18,233 Human Resource Manager 30,000 31,500 33,075 34,729 36,465 Assistant Human Resource Manager 20,000 21,000 22,050 23,153 24,310 Marketing plan 20,000 21,000 22,050 23,153 24,310 Purchasing - - - - - Accounting 25,000 26,250 27,563 28,941 30,388 President - - - - -

LABOR COST

Janitor 168,000 176,400 185,220 194,481 204,205 Delivery Truck 168,000 176,400 185,220 194,481 204,205 Company Driver 120,000 126,000 132,300 138,915 145,861 Company Nurse 180,000 189,000 198,450 208,373 218,791 Human Resource Manager 360,000 378,000 396,900 416,745 437,582 Assistant Human Resource Manager 240,000 252,000 264,600 277,830 291,722 Marketing plan 480,000 504,000 529,200 555,660 583,443 Purchasing - - - - - Accounting 600,000 630,000 661,500 694,575 729,304 President - - - - -

TOTAL ADMINISTRATIVE LABOR COST 2,316,000 2,431,800 2,553,390 2,681,060 2,815,112

GRAND TOTAL 8,260,800 8,673,840 9,107,532 9,562,909 10,041,054

COMPANYSCHEDULE OF OPERATING EXPENSEFOR THE FIRST FIVE YEARS

Particulars Year 1 Year 2 Year 3 Year 4 Year 5

Salaries & Wages 2,316,000 2,431,800 2,553,390 2,681,060 2,815,112 13th Month Pay 193,000 202,650 212,783 223,422 234,593 SSS Contribution Expense 113,606 113,606 113,606 113,606 113,606 Philhealth Contribution Expense 29,514 29,514 29,514 29,514 29,514 Pag-Ibig Contribution Expense 13,200 13,200 13,200 13,200 13,200 ECC Contributions 1,320 1,320 1,320 1,320 1,320 Light & Water 31,000 32,550 34,178 35,886 37,681 Telephone Expense 23,976 25,175 26,434 27,755 29,143 Maintenance Expense 25,000 26,250 27,563 28,941 30,388 Insurance Expense 1,631 1,631 1,631 1,631 1,631 Taxes & Licenses 34,668 35,022 35,212 35,396 35,410 Supplies Expense 27,438 28,810 30,250 31,763 33,351 Fuel Expenses 38,400 40,320 42,336 44,453 46,675 Rent Expense 540,000 567,000 595,350 625,118 656,373 Depreciation - Leasehold Improvements 75,552 75,552 75,552 75,552 75,552 Depreciation - Furniture and Fixtures 45,160 45,160 45,160 45,160 45,160 Depreciation - Office Equipments 73,306 73,306 73,306 73,306 73,306 Depreciation - Delivery Vehicle 60,000 60,000 60,000 60,000 60,000 Security Services 648,000 680,400 714,420 750,141 787,648 Professional Fees 126,000 132,300 138,915 145,861 153,154 Advertising Expense 100,000 105,000 110,250 115,763 121,551 Organizational Expense 288,236 - - - - Miscellaneuos Expense 60,000 63,000 66,150 69,458 72,930

TOTAL 4,865,006 4,783,565 5,000,518 5,228,302 5,467,298

COMPANYSALES REVENUE FOR THE FIRST FIVE YEARS


Sales per Year 11,500 12,650 13,915 15,307 16,837

Invoice Price 3,000.00 3,150.00 3,307.50 3,472.88 3,646.52

Sales Revenue 34,500,000 39,847,500 46,023,863 53,157,561 61,396,983

VAT PAYABLE2007 2008 2009 2010 2011

OUTPUT VAT

SALES #NAME? #NAME? #NAME? #NAME? #NAME?MULTIPLIED BY 12% 12% 12% 12% 12% 12%OUTPUT VAT #NAME? #NAME? #NAME? #NAME? #NAME?

INPUT VAT

BUILDING 10,000 (166,000) (342,000) (518,000) (694,000)OFFICE EQUIPMENT 12,000 (10,500) (33,000) (55,500) (78,000)FURNITURE AND FIXTURES Err:509 Err:509 Err:509 Err:509 Err:509MACHINERY EQUIPMENT 11,800 (2,500) (16,800) (31,100) (45,400)PRODUCTION EQUIPMENT 22,500 19,220 15,940 12,660 9,380 DELIVERY EQUIPMENT Err:509 Err:509 Err:509 Err:509 Err:509

RAW MATERIALS Err:509 Err:509 Err:509 Err:509 Err:509

OVERHEADSUPPLIES EXPENSE 68,989 72,438 76,060 79,863 83,857 LIGHT AND WATER 124,000 130,200 136,710 143,546 150,723 MISCELLANEOUS EXPENSE 60,000 63,000 66,150 69,458 72,930

OPERATINGLIGHT AND WATER 31,000 32,550 34,178 35,886 37,681 TELEPHONE EXPENSE 23,976 25,175 26,434 27,755 29,143 MAINTENANCE EXPENSES 25,000 26,250 27,563 28,941 30,388 MISCELLANEOUS EXPENSE 60,000 63,000 66,150 69,458 72,930 TRANSPORTATION EXPENSE 5,000 5250 5513 5788 6078SUPPLIES EXPENSES 9,550 10,028 10,529 11,055 11,608 ADVERTISING EXPENSE 100,000 105,000 110,250 115,763 121,551

TOTAL Err:509 Err:509 Err:509 Err:509 Err:509MULTIPLIED BY 12% 12% 12% 12% 12% 12%INPUT VAT Err:509 Err:509 Err:509 Err:509 Err:509

VAT PAYABLE #NAME? #NAME? #NAME? #NAME? #NAME?

COMPANYSCHEDULE OF FIXED ASSETSFOR THE FIRST FIVE YEARS


Furniture and Fixtures

Conference Table 10,000 10,000 10,000 10,000 10,000 Conference Chair 12,000 12,000 12,000 12,000 12,000 Office Table 36,000 36,000 36,000 36,000 36,000 Office Chair 22,500 22,500 22,500 22,500 22,500 Steel Filling Cabinet 43,450 43,450 43,450 43,450 43,450 Fire Extinguisher 7,499 7,499 7,499 7,499 7,499 Sofa Set 15,000 15,000 15,000 15,000 15,000 White Board 2,699 2,699 2,699 2,699 2,699 Fire Alarm 2,300 2,300 2,300 2,300 2,300 CCTV 6,840 6,840 6,840 6,840 6,840 Bowl and Tank 32,010 32,010 32,010 32,010 32,010 Locker (10 cabinet) 21,500 21,500 21,500 21,500 21,500 Flat Screen Television 14,000 14,000 14,000 14,000 14,000

TOTAL 225,798 225,798 225,798 225,798 225,798

Office Equipments

Desktop 119,350 119,350 119,350 119,350 119,350 Printer 6-in-1 59,000 59,000 59,000 59,000 59,000 Aircon 160,000 160,000 160,000 160,000 160,000 LCD Projector with Remote 4,492 4,492 4,492 4,492 4,492 Water Dispenser 8,980 8,980 8,980 8,980 8,980 Refrigirator 3,999 3,999 3,999 3,999 3,999 Emergency ight 10,708 10,708 10,708 10,708 10,708

TOTAL 366,529 366,529 366,529 366,529 366,529

Delivery Vehicle 600,000 600,000 600,000 600,000 600,000

Leasehold Improvement 9,444,000 9,444,000 9,444,000 9,444,000 9,444,000

Land - - - - -

TOTAL Fixed Assets 10,636,327 10,636,327 10,636,327 10,636,327 10,636,327

DEPRECIATION SCHEDULE Year 1 Year 2 Year 3 Year 4 Year 5

Furniture and Fixtures

Conference Table 2,000 2,000 2,000 2,000 2,000 Conference Chair 2,400 2,400 2,400 2,400 2,400 Office Table 7,200 7,200 7,200 7,200 7,200 Office Chair 4,500 4,500 4,500 4,500 4,500 Steel Filling Cabinet 8,690 8,690 8,690 8,690 8,690 Fire Extinguisher 1,500 1,500 1,500 1,500 1,500 Sofa Set 3,000 3,000 3,000 3,000 3,000 White Board 540 540 540 540 540 Fire Alarm 460 460 460 460 460 CCTV 1,368 1,368 1,368 1,368 1,368 Bowl and Tank 6,402 6,402 6,402 6,402 6,402 Locker (10 cabinet) 4,300 4,300 4,300 4,300 4,300 Flat Screen Television 2,800 2,800 2,800 2,800 2,800

TOTAL 45,160 45,160 45,160 45,160 45,160

Office Equipments

Desktop 23,870 23,870 23,870 23,870 23,870 Printer 6-in-1 11,800 11,800 11,800 11,800 11,800 Aircon 32,000 32,000 32,000 32,000 32,000 LCD Projector with Remote 898 898 898 898 898 Water Dispenser 1,796 1,796 1,796 1,796 1,796 Refrigirator 800 800 800 800 800 Emergency ight 2,142 2,142 2,142 2,142 2,142

TOTAL 73,306 73,306 73,306 73,306 73,306

Delivery Vehicles 60,000 60,000 60,000 60,000 60,000

Leasehold Improvement 377,760 377,760 377,760 377,760 377,760

TOTAL DEPRECIATION 556,225 556,225 556,225 556,225 556,225

TAXES AND LICENSES

CHARGED TO OVERHEAD

Building 9,444,000 9,444,000 9,444,000 9,444,000 9,444,000

TOTAL 9,444,000 9,444,000 9,444,000 9,444,000 9,444,000 MULTIPLY BY 1% 1% 1% 1% 1% 1%TAXES & LICENSES CHARGED TO OVERHEAD 94,440 94,440 94,440 94,440 94,440

CHARGED TO OPERATING EXPENSE

OFFICE EQUIPMENT 366,529 366,529 366,529 366,529 366,529 FURNITURE AND FIXTURES 225,798 225,798 225,798 225,798 225,798 Delivery Equipment 60,000 60,000 60,000 60,000 60,000

TOTAL 652,327 652,327 652,327 652,327 652,327 MULTIPLY BY 1% 1% 1% 1% 1% 1%TAXES & LICENSES CHARGED TO OPERATING EXP. 6,523 6,523 6,523 6,523 6,523 ADD: COMMUNITY TAXES 9,514 9,514 9,514 9,514 9,514 MAYOR'S PERMIT FEES .25% OF GROSS SALES 2,610 2,965 3,154 3,338 3,353 GARBAGE AND SANITARY FEES 8,520 8,520 8,520 8,520 8,520 FIRE PERMIT 7,500 7,500 7,500 7,500 7,500 TOTAL 34,668 35,022 35,212 35,396 35,410

INSURANCE

CHARGED TO OPERATING EXPENSE

OFFICE EQUIPMENT 366,529 366,529 366,529 366,529 366,529 FURNITURE AND FIXTURES 225,798 225,798 225,798 225,798 225,798 Delivery Equipment 60,000 60,000 60,000 60,000 60,000

TOTAL 652,327 652,327 652,327 652,327 652,327 MULTIPLY BY .25% 0.25% 0.25% 0.25% 0.25% 0.25%INSURANCE CHARGED TO OPERATING EXPENSE 1,631 1,631 1,631 1,631 1,631

CHARGED TO OVERHEAD

Building 4,400,000 4,400,000 4,400,000 4,400,000 4,400,000 Machinery Equipment 71,500 71,500 71,500 71,500 71,500Production Equipment 16,402 16,402 16,402 16,402 16,402

TOTAL 4,487,902 4,487,902 4,487,902 4,487,902 4,487,902 MULTIPLY BY .25% 0.25% 0.25% 0.25% 0.25% 0.25%INSURANCE CHARGED TO OVERHEAD 11,220 11,220 11,220 11,220 11,220

COMPANYINCOME STATEMENTFOR THE FIRST FIVE YEARS

Year 1 Year 2 Year 3 Year 4 Year 5

Sales 34,500,000 39,847,500 46,023,863 53,157,561 61,396,983

Cost of Good Sold 24,979,356 30,053,426 33,684,606 37,834,803 42,582,274 GROSS PROFIT 9,520,644 9,794,074 12,339,256 15,322,758 18,814,709

OPERATING EXPENSESSalaries & Wages 2,316,000 2,431,800 2,553,390 2,681,060 2,815,112 13th Month Pay 193,000 202,650 212,783 223,422 234,593 SSS Contribution Expense 113,606 113,606 113,606 113,606 113,606 Philhealth Contribution Expense 29,514 29,514 29,514 29,514 29,514 Pag-Ibig Contribution Expense 13,200 13,200 13,200 13,200 13,200 ECC Contributions 1,320 1,320 1,320 1,320 1,320 Light & Water 31,000 32,550 34,178 35,886 37,681 Telephone Expense 23,976 25,175 26,434 27,755 29,143 Maintenance Expense 25,000 26,250 27,563 28,941 30,388 Insurance Expense 1,631 1,631 1,631 1,631 1,631 Taxes & Licenses 34,668 35,022 35,212 35,396 35,410 Supplies Expense 27,438 28,810 30,250 31,763 33,351 Fuel Expenses 38,400 40,320 42,336 44,453 46,675 Rent Expense 540,000 567,000 595,350 625,118 656,373 Depreciation - Leasehold Improvements 75,552 75,552 75,552 75,552 75,552 Depreciation - Furniture and Fixtures 45,160 45,160 45,160 45,160 45,160 Depreciation - Office Equipments 73,306 73,306 73,306 73,306 73,306 Depreciation - Delivery Vehicle 60,000 60,000 60,000 60,000 60,000 Security Services 648,000 680,400 714,420 750,141 787,648 Professional Fees 126,000 132,300 138,915 145,861 153,154 Advertising Expense 100,000 105,000 110,250 115,763 121,551 Organizational Expense 288,236 - - - - Miscellaneuos Expense 60,000 63,000 66,150 69,458 72,930

TOTAL 2,746,616 2,876,065 3,011,986 3,154,704 3,304,557

NET INCOME BEFORE TAX 6,774,028 6,918,009 9,327,270 12,168,054 15,510,152

PROVISION FOR INCOME TAX 30% 2,032,208 2,075,403 2,798,181 3,650,416 4,653,046

NET INCOME AFTER TAX 4,741,820 4,842,606 6,529,089 8,517,638 10,857,107

COMPANYPROJECTED CASH FLOW STATEMENTFOR THE FIRST FIVE YEARS FROM


CASH SOURCES FROM OPERATING ACTIVITIES

NET Income FROM OPERATION 4,741,820 4,842,606 6,529,089 8,517,638 10,857,107 ADD BACK DEPRECIATION 556,225 556,225 556,225 556,225 556,225 ACCOUNTS RECEIVABLE (1,725,000) (267,375) (308,818) (356,685) (411,971)INVENTORIES (4,122,972) (560,506) (644,045) (740,365) (690,160)PREPAID EXPENSES (652,327) - - - - ACCOUNTS PAYABLE 4,033,032 204,938 656,335 758,040 843,251 SSS PREMIUM 68,497 - - - - PHIL HEALTH 16,688 - - - - PAG-IBIG PREMIUM 12,000 - - - WITHOLDING TAXES 68,840 3,442 3,614 3,795 3,985 INCOME TAX PAYABLE 2,032,208 43,194 722,778 852,235 1,002,629

NET SOURCE OF CASH FROM OPERATING ACTIVITIES 5,029,012 4,822,524 7,515,179 9,590,883 12,161,066

CASH-INVESTING ACTIVITIESPAYMENT FOR LEASEHOLD IMPROVEMENTS 9,444,000 - - - - PROCUREMENT OF OFFICE EQUIPMENT 366,529 - - - - PROCUREMENT OF FURNITURE AND FIXTURES 225,798 - - - - PROCUREMENT OF DELIVERY EQUIPMENT 600,000 VARIOUS DEPOSITS 86,500 - - - - TOTAL INVESTING ACTIVITIES 10,722,827 - - - -

CASH FROM FINANCING ACTIVITIES

INVESTMENT FROM PARTNERS 12,131,872 - - - -

PARTNERS DRAWINGS (3,000,000) (3,000,000) (3,000,000) (3,000,000) (3,000,000)

NET CASH 3,438,057 1,822,524 4,515,179 6,590,883 9,161,066

ADD BEGINNING BALANCE - 3,438,057 5,260,581 9,775,760 16,366,643

ENDING CASH AND CASH EQUIVALENT BALANCE 3,438,057 5,260,581 9,775,760 16,366,643 25,527,709

KHYM WONG'S MANUFACTURINGBALANCE SHEETFOR THE FIRST FIVE YEARS

Year 1 Year 2 Year 3 Year 4 Year 5ASSETS

CURRENT ASSETS

CASH AND CASH EQUIVALENTS 3,438,057 5,260,581 9,775,760 16,366,643 25,527,709 ACCOUNTS RECEIVABLE 1,725,000 1,992,375 2,301,193 2,657,878 3,069,849 RAW MATERIALS INVENTORY 1,998,125 2,307,572 2,664,971 3,077,752 3,393,222 INDIRECT MATERIALS - - - - - FINISHED GOODS INVENTORY 2,113,638 2,364,136 2,650,194 2,977,159 3,351,202 SUPPLIES INVENTORY 11,210 11,770 12,358 12,976 13,625 PREPAID INSURANCE 652,327 652,327 652,327 652,327 652,327 TOTAL CURRENT ASSETS 9,938,356 12,588,761 18,056,803 25,744,737 36,007,935

PROPERTY PLANT AND EQUIPMENT

LEASEHOLD IMPROVEMENT 9,444,000 9,444,000 9,444,000 9,444,000 9,444,000 OFFICE EQUIPMENT 366,529 366,529 366,529 366,529 366,529 FURNITURE AND FIXTURES 225,798 225,798 225,798 225,798 225,798 DELIVERY EQUIPMENT 600,000 600,000 600,000 600,000 600,000 TOTAL 10,636,327 10,636,327 10,636,327 10,636,327 10,636,327 ACCUMULATED DEPRECIATION 556,225 1,112,451 1,668,676 2,224,902 2,781,127 6816NET BOOK VALUE 10,080,102 9,523,876 8,967,651 8,411,425 7,855,200 20,448,000

OTHER ASSETS

DEPOSITSTELEPHONE 2,500 2,500 2,500 2,500 2,500 MERALCO 60,000 60,000 60,000 60,000 60,000 RENT - LAND 24,000 24,000 24,000 24,000 24,000 TOTAL OTHER ASSETS 86,500 86,500 86,500 86,500 86,500

TOTAL ASSETS 20,104,958 22,199,138 27,110,954 34,242,662 43,949,635

LIABLITIES AND STOCKHOLDER'S EQUITY

ACCOUNTS PAYABLE 4,033,032 4,237,970 4,894,305 5,652,345 6,495,596 SSS PAYABLE 68,497 68,497 68,497 68,497 68,497 PHILHEALTH PAYABLE 16,688 16,688 16,688 16,688 16,688 WITHHOLDING TAX PAYABLE 68,840 72,282 75,896 79,691 83,675 INCOME TAX PAYABLE 2,032,208 2,075,403 2,798,181 3,650,416 4,653,046 PAG-IBIG PAYABLE 12,000 12,000 12,000 12,000 12,000 TOTAL LIABILITIES 6,231,266 6,482,840 7,865,567 9,479,637 11,329,502

PARTNER'S EQUITY

PARTNERS CAPITAL 12,131,872 13,873,692 15,716,298 19,245,387 24,763,025 NET INCOME 4,741,820 4,842,606 6,529,089 8,517,638 10,857,107 TOTAL 16,873,692 18,716,298 22,245,387 27,763,025 35,620,131 LESS PARTNERS DRAWING 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 TOTAL PARTNERS' EQUITY 13,873,692 15,716,298 19,245,387 24,763,025 32,620,131

TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY 20,104,958 22,199,138 27,110,954 34,242,662 43,949,635

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PROJECTED PROJECT COSTParticulars Amount

Leasehold Improvement 9,444,000 OFFICE EQUIPMENT 366,529FURNITURE AND FIXTURES 225,798

DELIVERY EQUIPMENT 600,000 10,636,327 Pre-operating expenses:Various Deposits 86,500 86,500Organization Cost 288,236 288,236 Working Capital for 2 months 1,120,809Total Cost 12,131,872

Total Project Cost 12,131,872

COMPANYSCHEDULE OF PRODUCTION FOR THE FIVE YEARS PERIOD

Year 1 Year 2SALES 11,500 12,650

Units to be sold 11,500 12,650 Required Ending Inventory 973 1,070 Total 12,473 13,720 Less:Beginning Inventory 0 973 Units to be Produced 12,473 13,720

RAW MATERIALS 550.00 550.00

3mm LEDUnits to Used in production 6,860,192 7,546,212 Required Ending Inventory 754,621 830,083 Total 7,614,813 8,376,295 less: Beginning Inventory 754,621 Total Units to Purchased 7,614,813 7,621,674 Amount 0.5 0.525Total amounts 3,807,407 4,001,379 Accounts Payable 20% 20%Total Accounts Payables 761,481 800,276

SCREW, 4-40X3/8 8.00 8.00Units to Used in production 99,784.62 99,784.62 Required Ending Inventory 9,978 9,978 Total 109,763 109,763 Less: Beginning Inventory 9,978 Total Units to Purchased 109,763 99,785 Amount 0.25 0.263Total amounts 27,441 26,193 Accounts Payable 20% 20%Total Accounts Payables 5,488 5,239

SOLDERING WIRE 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 5 5.250Total amounts 69,226 72,752 Accounts Payable 20% 20%

Total Accounts Payables 13,845 14,550

20-Pin Chip Sockets 8.00 8.00Units to Used in production 99,784.62 109,763 Required Ending Inventory 10,976 12,074 Total 110,761 121,837 Less: Beginning Inventory 10,976 Total Units to Purchased 110,761 110,861 Amount 7 7.350Total amounts 775,326 814,826 Accounts Payable 20% 20%Total Accounts Payables 155,065 162,965

16-Pin Chip Sockets 8.00 8.00Units to Used in production 99,784.62 109,763 Required Ending Inventory 10,976 12,074 Total 110,761 121,837 Less: Beginning Inventory 10,976 Total Units to Purchased 110,761 110,861 Amount 5 5.250Total amounts 553,805 582,019 Accounts Payable 20% 20%Total Accounts Payables 110,761 116,404

SN74HC574N Chip 8.00 8.00Units to Used in production 99,784.62 109,763 Required Ending Inventory 10,976 12,074 Total 110,761 121,837 Less: Beginning Inventory 10,976 Total Units to Purchased 110,761 110,861 Amount 8 8.400Total amounts 886,087 931,230 Accounts Payable 20% 20%Total Accounts Payables 177,217 186,246

Speaker & Case 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 258 270.900Total amounts 3,572,040 3,754,021 Accounts Payable 20% 20%Total Accounts Payables 714,408 750,804

ARDUINO UNO 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509

Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 300 315.000Total amounts 4,153,535 4,365,140 Accounts Payable 20% 20%Total Accounts Payables 830,707 873,028

100 ohms Resistors 100.00 100.00Units to Used in production 1,247,307.69 1,372,038 Required Ending Inventory 137,204 150,924 Total 1,384,512 1,522,963 Less: Beginning Inventory 137,204 Total Units to Purchased 1,384,512 1,385,759 Amount 0.5 0.525Total amounts 692,256 727,523 Accounts Payable 20% 20%Total Accounts Payables 138,451 145,505

Prototyping Board 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 40 42.000Total amounts 553,805 582,019 Accounts Payable 20% 20%Total Accounts Payables 110,761 116,404

74HC138N Chip 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 25 26.250Total amounts 346,128 363,762 Accounts Payable 20% 20%Total Accounts Payables 69,226 72,752

8-Pin Male Header 9.00 9.00Units to Used in production 112,257.69 123,483 Required Ending Inventory 12,348 13,583 Total 124,606 137,067 Less: Beginning Inventory 12,348 Total Units to Purchased 124,606 124,718 Amount 5 5.250Total amounts 623,030 654,771 Accounts Payable 20% 20%


8-Pin Female Header 3.00 3.00Units to Used in production 37,419.23 41,161 Required Ending Inventory 4,116 4,528 Total 41,535 45,689 Less: Beginning Inventory 4,116 Total Units to Purchased 41,535 41,573 Amount 9 9.450Total amounts 373,818 392,863 Accounts Payable 20% 20%Total Accounts Payables 74,764 78,573

2222A Transistor 16.00 16.00Units to Used in production 199,569.23 219,526 Required Ending Inventory 21,953 24,148 Total 221,522 243,674 Less: Beginning Inventory 21,953 Total Units to Purchased 221,522 221,721 Amount 4 4.200Total amounts 886,087 931,230 Accounts Payable 20% 20%Total Accounts Payables 177,217 186,246

1000F Capacitor 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 11 11.550Total amounts 152,296 160,055 Accounts Payable 20% 20%Total Accounts Payables 30,459 32,011

100F Capacitor 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 7 7.350Total amounts 96,916 101,853 Accounts Payable 20% 20%Total Accounts Payables 19,383 20,371

10F Capacitor 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230

Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 4 4.200Total amounts 55,380 58,202 Accounts Payable 20% 20%Total Accounts Payables 11,076 11,640

240 ohms Resistor 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 0.5 0.525Total amounts 6,923 7,275 Accounts Payable 20% 20%Total Accounts Payables 1,385 1,455

16 Strand Cable Header 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 18 18.900Total amounts 249,212 261,908 Accounts Payable 20% 20%Total Accounts Payables 49,842 52,382

Ribbon Cable Header 9.00 9.00Units to Used in production 112,257.69 123,483 Required Ending Inventory 12,348 13,583 Total 124,606 137,067 Less: Beginning Inventory 12,348 Total Units to Purchased 124,606 124,718 Amount 12 12.600Total amounts 1,495,272 1,571,451 Accounts Payable 20% 20%Total Accounts Payables 299,054 314,290

.1F Capacitor 10.00 10.00Units to Used in production 124,730.77 137,204 Required Ending Inventory 13,720 15,092 Total 138,451 152,296 Less: Beginning Inventory 13,720 Total Units to Purchased 138,451 138,576 Amount 5 5.250Total amounts 692,256 727,523 Accounts Payable 20% 20%


25-Foot Hook-up Wire Bundle 1.00 1.00Units to Used in production 12,473.08 13,720 Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 7 7.350Total amounts 96,916 101,853 Accounts Payable 20% 20%Total Accounts Payables 19,383 20,371

Direct Materials

3mm Round Diffused LED 5k MCD Bulb Light 3,430,096.15 3,961,761.06 SCREWS , 4-40x3/8 24,946 26,193 SOLDERING WIRE 62,365.38 72,032.02 Speaker & Case 3,218,053.85 3,716,852.19 Arduino Uno 3,741,923.08 4,321,921.15 100 ohms Resistors 623,653.85 720,320.19 Prototyping Board 498,923.08 576,256.15 20-Pin Chip Sockets 698,492.31 806,758.62 16-pin Chip Sockets 498,923.08 576,256.15 SN74HC574N Chip 798,276.92 922,009.85 74HC138N Chip 311,826.92 360,160.10 8-Pin Male Header 561,288.46 648,288.17 8-Pin Female Header 336,773.08 388,972.90 2222A Transistor 798,277 922,010 1000F Capacitor 137,204 158,470 100F Capacitor 87,312 100,845 10F Capacitor 49,892.31 57,625.62 240 ohms Resistor 6,237 7,203 16 Strand Cable Header 224,515.38 259,315.27 Ribbon Cable Header 1,347,092 1,555,892 .1F Capacitor 623,654 720,320 25-Foot Hook-up Wire Bundle 87,312 100,845

18,167,037 20,980,308

Raw Materials Ending Inventory 1,998,125 2,307,572

PURCHASES

INDIRECT MATERIALS

BoxUnits to Used in production 32,395 34,315 Required Ending Inventory 3,431 3,633 Total 35,827 37,948 less: Beginning Inventory 3,431 Total Units to Purchased 35,827 34,516 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

Packaging TapeUnits to Used in production 1,800 1,906 Required Ending Inventory 191 202 Total 1,990 2,108 less: Beginning Inventory 191 Total Units to Purchased 1,990 1,918 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

Resealable BagUnits to Used in production 125 137 Required Ending Inventory 14 15 Total 138 152 less: Beginning Inventory 14 Total Units to Purchased 138 139 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

Shrink LabelUnits to Used in production 200 221 Required Ending Inventory 22 24 Total 223 245 less: Beginning Inventory 22 Total Units to Purchased 223 223 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

InkUnits to Used in production 0 0 Required Ending Inventory 0 0 Total 0 0

less: Beginning Inventory 0 Total Units to Purchased 0 0 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

InkUnits to Used in production 125 137 Required Ending Inventory 14 15 Total 138 152 less: Beginning Inventory 14 Total Units to Purchased 138 139 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

Indirect MaterialsBox - - Packaging Tape - - Resealable bag - - Shrink label film - - Ink - - Sticker - -

- -

Year 3 Year 4 Year 5 13,915 15,307 16,837

13,915 15,307 16,837 1,177 1,295 1,425 15,092 16,602 18,262 1,070 1,177 1,295 15,092 16,602 18,262

550.00 550.00 550.00

8,300,833 9,130,916 10,044,008 913,092 1,004,401 1,054,621 9,213,924 10,135,317 11,098,628 830,083 913,092 1,004,401 8,383,841 9,222,225 10,094,228

0.551 0.579 0.608 4,621,592 5,337,939 6,134,798

20% 20% 20% 924,318 1,067,588 1,226,960

8.00 8.00 8.00 99,784.62 99,784.62 99,784.62 9,978 9,978 10,477 109,763 109,763 110,262 9,978 9,978 9,978 99,785 99,785 100,284

0.276 0.289 0.304 27,503 28,878 30,474

20% 20% 20% 5,501 5,776 6,095

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

5.513 5.788 6.078 84,029 97,053 111,542

20% 20% 20%

16,806 19,411 22,308

8.00 8.00 8.00 120,739 132,813 146,095 13,281 14,609 15,340 134,021 147,423 161,435 12,074 13,281 14,609 121,947 134,141 146,825

7.718 8.103 8.509 941,124 1,086,999 1,249,268

20% 20% 20% 188,225 217,400 249,854

8.00 8.00 8.00 120,739 132,813 146,095 13,281 14,609 15,340 134,021 147,423 161,435 12,074 13,281 14,609 121,947 134,141 146,825

5.513 5.788 6.078 672,232 776,428 892,334

20% 20% 20% 134,446 155,286 178,467

8.00 8.00 8.00 120,739 132,813 146,095 13,281 14,609 15,340 134,021 147,423 161,435 12,074 13,281 14,609 121,947 134,141 146,825

8.820 9.261 9.724 1,075,571 1,242,284 1,427,735

20% 20% 20% 215,114 248,457 285,547

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

284.445 298.667 313.601 4,335,894 5,007,957 5,755,556

20% 20% 20% 867,179 1,001,591 1,151,111

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917

16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

330.750 347.288 364.652 5,041,737 5,823,206 6,692,507

20% 20% 20% 1,008,347 1,164,641 1,338,501

100.00 100.00 100.00 1,509,242 1,660,167 1,826,183 166,017 182,618 191,749 1,675,259 1,842,785 2,017,932 150,924 166,017 182,618 1,524,335 1,676,768 1,835,314

0.551 0.579 0.608 840,290 970,534 1,115,418

20% 20% 20% 168,058 194,107 223,084

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

44.100 46.305 48.620 672,232 776,428 892,334

20% 20% 20% 134,446 155,286 178,467

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

27.563 28.941 30.388 420,145 485,267 557,709

20% 20% 20% 84,029 97,053 111,542

9.00 9.00 9.00 135,832 149,415 164,356 14,941 16,436 17,257 150,773 165,851 181,614 13,583 14,941 16,436 137,190 150,909 165,178

5.513 5.788 6.078 756,261 873,481 1,003,876

20% 20% 20%

151,252 174,696 200,775

3.00 3.00 3.00 45,277 49,805 54,785 4,980 5,479 5,752 50,258 55,284 60,538 4,528 4,980 5,479 45,730 50,303 55,059

9.923 10.419 10.940 453,756 524,089 602,326

20% 20% 20% 90,751 104,818 120,465

16.00 16.00 16.00 241,479 265,627 292,189 26,563 29,219 30,680 268,041 294,846 322,869 24,148 26,563 29,219 243,894 268,283 293,650

4.410 4.631 4.862 1,075,571 1,242,284 1,427,735

20% 20% 20% 215,114 248,457 285,547

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

12.128 12.734 13.371 184,864 213,518 245,392

20% 20% 20% 36,973 42,704 49,078

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

7.718 8.103 8.509 117,641 135,875 156,159

20% 20% 20% 23,528 27,175 31,232

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179

1,509 1,660 1,826 15,243 16,768 18,353

4.410 4.631 4.862 67,223 77,643 89,233

20% 20% 20% 13,445 15,529 17,847

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

0.551 0.579 0.608 8,403 9,705 11,154

20% 20% 20% 1,681 1,941 2,231

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

19.845 20.837 21.879 302,504 349,392 401,550

20% 20% 20% 60,501 69,878 80,310

9.00 9.00 9.00 135,832 149,415 164,356 14,941 16,436 17,257 150,773 165,851 181,614 13,583 14,941 16,436 137,190 150,909 165,178

13.230 13.892 14.586 1,815,025 2,096,354 2,409,303

20% 20% 20% 363,005 419,271 481,861

10.00 10.00 10.00 150,924 166,017 182,618 16,602 18,262 19,175 167,526 184,278 201,793 15,092 16,602 18,262 152,433 167,677 183,531

5.513 5.788 6.078 840,290 970,534 1,115,418

20% 20% 20%

168,058 194,107 223,084

1.00 1.00 1.00 15,092 16,602 18,262 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

7.718 8.103 8.509 117,641 135,875 156,159

20% 20% 20% 23,528 27,175 31,232

4,575,834.02 5,285,088.29 6,104,276.98 27,503 28,878 30,322 83,196.98 96,092.51 110,986.85 4,292,964.28 4,958,373.75 5,726,921.68 4,991,818.93 5,765,550.87 6,659,211.25 831,969.82 960,925.14 1,109,868.54 665,575.86 768,740.12 887,894.83 931,806.20 1,076,236.16 1,243,052.77 665,575.86 768,740.12 887,894.83 1,064,921.37 1,229,984.19 1,420,631.73 415,984.91 480,462.57 554,934.27 748,772.84 864,832.63 998,881.69 449,263.70 518,899.58 599,329.01 1,064,921 1,229,984 1,420,632 183,033 211,404 244,171 116,476 134,530 155,382 66,557.59 76,874.01 88,789.48 8,320 9,609 11,099 299,509.14 345,933.05 399,552.68 1,797,055 2,075,598 2,397,316 831,970 960,925 1,109,869 116,476 134,530 155,382 24,229,505 27,982,191 32,316,398

2,664,971 3,077,752 3,393,222

36,331 38,439 38,455 3,844 3,846 4,038 40,175 42,284 42,493 3,633 3,844 3,846 36,542 38,440 38,647

0 0 0.00 - - -

20% 20% 20% - - -

2,018 2,135 2,136 214 214 224 2,232 2,349 2,361 202 214 214 2,030 2,136 2,147

0 0 0.00 - - -

20% 20% 20% - - -

151 166 183 17 18 19 168 184 202 15 17 18 152 168 184

0 0 0.00 - - -

20% 20% 20% - - -

243 267 294 27 29 31 269 296 324 24 27 29 245 269 295

0 0 0.00 - - -

20% 20% 20% - - -

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0

0 0 0.00 - - -

20% 20% 20% - - -

151 166 183 17 18 19 168 184 202 15 17 18 152 168 184

0 0 0.00 - - -

20% 20% 20% - - -

- - - - - - - - - - - - - - - - - - - - -

Year 1 Year 2 18,521 SALES 2,978,834 3,383,987

Units to be sold 2,978,834 3,383,987 Required Ending Inventory 248,236 281,999 Total 3,227,070 3,665,986 Less:Beginning Inventory 248,236 Units to be Produced 3,227,070 3,417,750

1.3 1.3

Plastic Materials 10,546,208 Units to Used in production 4,195,191 4,443,075

Required Ending Inventory 444,308 470,346 Total 4,639,499 4,913,421 less: Beginning Inventory 444,308 Total Units to Purchased 4,639,499 4,469,113 Amount 0 0.000Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

2222A Transistor 16.00 16.00 104,774 Units to Used in production 199,569.23 219,526

Required Ending Inventory 21,953 24,148 Total 221,522 243,674 Less: Beginning Inventory 21,953 Total Units to Purchased 221,522 221,721 Amount 4 4.200Total amounts 886,087 931,230 Accounts Payable 20% 20%Total Accounts Payables 177,217 186,246

1000F Capacitor 1.00 1.00 19,175 Units to Used in production 12,473.08 13,720

Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 11 11.550Total amounts 152,296 160,055 Accounts Payable 20% 20%






240 ohms Resistor 1.00 1.00 153,399 Units to Used in production 12,473.08 13,720

Required Ending Inventory 1,372 1,509 Total 13,845 15,230 Less: Beginning Inventory 1,372 Total Units to Purchased 13,845 13,858 Amount 0.5 0.525Total amounts 6,923 7,275 Accounts Payable 20% 20%Total Accounts Payables 1,385 1,455

16 Strand Cable Header 1.00 1.00 19,175 Units to Used in production 12,473.08 13,720


Ribbon Cable Header 9.00 9.00Units to Used in production 112,257.69 123,483

19,175 Required Ending Inventory 12,348 13,583 Total 124,606 137,067

Less: Beginning Inventory 12,348 Total Units to Purchased 124,606 124,718 Amount 12 12.600Total amounts 1,495,272 1,571,451 Accounts Payable 20% 20%Total Accounts Payables 299,054 314,290

.1F Capacitor 10.00 10.00 1,917,492 Units to Used in production 124,730.77 137,204


25-Foot Hook-up Wire Bundle 1.00 1.00 19,175 Units to Used in production 12,473.08 13,720


19,175

172,574

57,525

306,799

19,175

19,175

19,175

19,175

19,175

172,574

191,749

19,175

Box 40,378 Units to Used in production 32,271 34,178

Required Ending Inventory 3,418 3,618 Total 35,688 37,796 less: Beginning Inventory 3,418 Total Units to Purchased 35,688 34,378 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

Packaging Tape 2,243 Units to Used in production 2,062 2,184

Required Ending Inventory 218 231 Total 2,280 2,415 less: Beginning Inventory 218 Total Units to Purchased 2,280 2,196 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

Resealable Bag 192 Units to Used in production 32,271 34,178


Packaging Tape 308 Units to Used in production 68,801 72,866


Packaging Tape 0 Units to Used in production 33 35

Required Ending Inventory 3 4 Total 36 39

less: Beginning Inventory 3 Total Units to Purchased 36 35 Amount 0 0Total amounts - - Accounts Payable 20% 20%Total Accounts Payables - -

Packaging Tape 192 Units to Used in production 32,271 34,178


Year 3 Year 4 Year 5 3,600,041 3,809,772 3,825,906

3,600,041 3,809,772 3,825,906 300,003 317,481 318,825 3,900,044 4,127,253 4,144,731 281,999 300,003 317,481 3,618,045 3,827,250 3,827,250

1.3 1.3 1.3

4,703,459 4,975,425 4,975,425 ### 497,543 497,543 522,420 5,201,001 5,472,968 5,497,845 470,346 497,543 497,543 4,730,655 4,975,425 5,000,302

0.000 0.000 0.000 - - -

20% 20% 20% - - -

16.00 16.00 16.00 241,479 265,627 292,189 306,799 26,563 29,219 30,680 268,041 294,846 322,869 24,148 26,563 29,219 243,894 268,283 293,650

4.410 4.631 4.862 1,075,571 1,242,284 1,427,735

20% 20% 20% 215,114 248,457 285,547

1.00 1.00 1.00 15,092 16,602 18,262 19,175 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

12.128 12.734 13.371 184,864 213,518 245,392

20% 20% 20%

36,973 42,704 49,078

1.00 1.00 1.00 15,092 16,602 18,262 19,175 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

7.718 8.103 8.509 117,641 135,875 156,159

20% 20% 20% 23,528 27,175 31,232

1.00 1.00 1.00 15,092 16,602 18,262 19,175 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

4.410 4.631 4.862 67,223 77,643 89,233

20% 20% 20% 13,445 15,529 17,847

1.00 1.00 1.00 15,092 16,602 18,262 19,175 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

0.551 0.579 0.608 8,403 9,705 11,154

20% 20% 20% 1,681 1,941 2,231

1.00 1.00 1.00 15,092 16,602 18,262 19,175 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

19.845 20.837 21.879 302,504 349,392 401,550

20% 20% 20% 60,501 69,878 80,310

9.00 9.00 9.00 135,832 149,415 164,356 172,574 14,941 16,436 17,257 150,773 165,851 181,614

13,583 14,941 16,436 137,190 150,909 165,178

13.230 13.892 14.586 1,815,025 2,096,354 2,409,303

20% 20% 20% 363,005 419,271 481,861

10.00 10.00 10.00 150,924 166,017 182,618 191,749 16,602 18,262 19,175 167,526 184,278 201,793 15,092 16,602 18,262 152,433 167,677 183,531

5.513 5.788 6.078 840,290 970,534 1,115,418

20% 20% 20% 168,058 194,107 223,084

1.00 1.00 1.00 15,092 16,602 18,262 19,175 1,660 1,826 1,917 16,753 18,428 20,179 1,509 1,660 1,826 15,243 16,768 18,353

7.718 8.103 8.509 117,641 135,875 156,159

20% 20% 20% 23,528 27,175 31,232

36,180 38,273 38,273 40,186 3,827 3,827 4,019 40,008 42,100 42,291 3,618 3,827 3,827 36,390 38,273 38,464

0 0 0.00 - - -

20% 20% 20% - - -

2,312 2,445 2,445 2,567 245 245 257 2,556 2,690 2,702 231 245 245 2,325 2,445 2,457

0 0 0.00 - - -

20% 20% 20% - - -

36,180 38,273 38,273 40,186 3,827 3,827 4,019 40,008 42,100 42,291 3,618 3,827 3,827 36,390 38,273 38,464

0 0 0.00 - - -

20% 20% 20% - - -

77,136 81,596 81,596 85,676 8,160 8,160 8,568 85,296 89,756 90,164 7,714 8,160 8,160 77,582 81,596 82,004

0 0 0.00 - - -

20% 20% 20% - - -

37 39 39 41 4 4 4 41 43 43

4 4 4 37 39 39

0 0 0.00 - - -

20% 20% 20% - - -

36,180 38,273 38,273 40,186 3,827 3,827 4,019 40,008 42,100 42,291 3,618 3,827 3,827 36,390 38,273 38,464

0 0 0.00 - - -

20% 20% 20% - - -

ORGANIZATIONAL EXPENSE

Cost of General Studies 90,000 Registration-SEC 9,925 Registration-DTI 8,505 Municipal Expense 9,514 Motor Registration Fee 7,845 6816Barangay Clearance 5,000 13632Promotion 50,000 Municipal Taxes 98,652 Miscellaneous Expense 8,795 TOTAL 288,236

COMPANYCost of Good Sold

For the First Five Years

Year 1 Year 2

Direct Materials 18,167,037 20,980,308 Direc Labor 5,068,800 5,322,240 Overhead 3,857,157 4,001,376 Cost of Goods Manufactured 27,092,993 30,303,924 Finished Goods Beginning Inventory - 2,113,637.77 Total Goods Available for Sale 27,092,993.29 32,417,561.83 Finished Goods Ending Inventory 2,113,637.77 2,364,135.92 Cost of Goods Sold 24,979,355.52 30,053,425.91

COMPANYCost of Good Sold

For the First Five Years

Year 3 Year 4 Year 5

24,229,505 27,982,191 32,316,398 5,588,352 5,867,770 6,161,158 4,152,807 4,311,809 4,478,761 33,970,664 38,161,769 42,956,317 2,364,135.92 2,650,193.64 2,977,159.28 36,334,799.81 40,811,962.55 45,933,476.06 2,650,193.64 2,977,159.28 3,351,202.02 33,684,606.17 37,834,803.28 42,582,274.04

FINANCIAL ANALYSIS1. CURRENT RATIO= CURRENT ASSETS/CURRENT LIABILITIES

YEAR CURRENT ASSETS CURRENT LIABILITIES RATIO1 9,938,356 6,231,266 1.59 2 12,588,761 6,482,840 1.94 3 18,056,803 7,865,567 2.30 4 25,744,737 9,479,637 2.72 5 36,007,935 11,329,502 3.18

2. WORKING CAPITAL= CURRENT ASSETS LESS CURRENT LIABILITIESYEAR CURRENT ASSETS CURRENT LIABILITIES WORKING CAPITAL

1 9,938,356 6,231,266 3,707,089.98 2 12,588,761 6,482,840 6,105,921.64 3 18,056,803 7,865,567 10,191,236.01 4 25,744,737 9,479,637 16,265,099.37 5 36,007,935 11,329,502 24,678,432.36

3. WORKING CAPITAL TO TOTAL ASSETS= WORKING CAPITAL/TOTAL ASSETSYEAR WORKING CAPITAL TOTAL ASSETS RATIO

1 3,707,090 20,104,958 0.18 2 6,105,922 22,199,138 0.28 3 10,191,236 27,110,954 0.38 4 16,265,099 34,242,662 0.47 5 24,678,432 43,949,635 0.56

4. DEBT TO NET WORTH RATIO= TOTAL LIABILITIES/TOTAL EQUITIESYEAR TOTAL LIABILITIES TOTAL EQUITIES RATIO

1 6,231,266 13,873,692 0.45 2 6,482,840 15,716,298 0.41 3 7,865,567 19,245,387 0.41 4 9,479,637 24,763,025 0.38 5 11,329,502 32,620,131 0.35

5. EQUITY RATIO= TOTAL PARTNERS EQUITY/TOTAL ASSETSYEAR TOTAL EQUITIES TOTAL ASSETS RATIO

1 13,873,692 20,104,958 0.69 2 15,716,298 22,199,138 0.71 3 19,245,387 27,110,954 0.71 4 24,763,025 34,242,662 0.72 5 32,620,131 43,949,635 0.74

6. NET INCOME AFTER TAX TO NET REVENUE= NET INCOME AFTER TAX/NET REVENUEYEAR NET INCOME AFTER TAX REVENUE RATIO

1 4,741,820 9,520,644 0.50 2 4,842,606 9,794,074 0.49 3 6,529,089 12,339,256 0.53 4 8,517,638 15,322,758 0.56 5 10,857,107 18,814,709 0.58

7. RETURN ON INVESTMENT= NET INCOME/TOTAL EQUITYYEAR NET INCOME AFTER TAX TOTAL EQUITY RATIO

1 4,741,820 13,873,692 0.34 2 4,842,606 15,716,298 0.31 3 6,529,089 19,245,387 0.34 4 8,517,638 24,763,025 0.34 5 10,857,107 32,620,131 0.33

8. ASSETS TURNOVER= NET REVENUE/TOTAL ASSETSYEAR REVENUE TOTAL ASSETS TIMES

1 9,520,644 20,104,958 0.47 2 9,794,074 22,199,138 0.44 3 12,339,256 27,110,954 0.46 4 15,322,758 34,242,662 0.45 5 18,814,709 43,949,635 0.43

9. CAPITAL BUDGETINGNET PRESENT VALUE

YEAR P. VALUE NET CASH FLOW PRESENT VALUES1 1 3,438,057 3,438,057 2 0.926 1,822,524 1,687,658 3 0.856 4,515,179 3,864,993 4 0.794 6,590,883 5,233,161 5 0.735 9,161,066 6,733,383

TOTAL PRESENT VALUE 20,957,252 CASH OUTLAY 12,131,872 ANALYSIS: ACCEPTNPV=>0

10. PAYBACK PERIOD= CASH OUTLAY/AVE.ANNUAL CASHFLOWDISCOUNTED PAYBACKCASH OUTLAY 12,131,872 AVE.ANNUAL CASH FLOW 4,191,450 DISCOUNTED PAYBACK 2.89

Year 1 Year 2 Year 3Price per Unit 3,000.00 3,150.00 3,307.50

Materials/Direct Labor 23,235,836.54 26,302,547.86 29,817,857.26 Total Units Produced 12,473.08 13,720.38 15,092.42 Variable Production Cost/Unit 1,862.88 1,917.04 1,975.68

Contribution Margin 1,137.12 1,232.96 1,331.82

Fixed CostOverhead 3,857,156.75 4,001,376.20 4,152,806.63 Operating Expenses 4,865,005.96 4,783,565.35 5,000,517.51 Total 8,722,162.72 8,784,941.55 9,153,324.14

BEP, units 7,670.39 7,125.09 6,872.81

BEP, PESO 23,011,178.72 22,444,038.28 22,731,831.79

Year 4 Year 5 3,472.88 3,646.52

33,849,960.35 38,477,556.17 16,601.67 18,261.83 2,038.95 2,106.99

1,433.93 1,539.53 AssumptionVariable cost - Materials at Direct Labor

4,311,808.57 4,478,760.61 5,228,302.32 5,467,297.82 Fixed Cost 9,540,110.89 9,946,058.43 Overhead + Operating Expenses

6,653.14 6,460.47

23,105,535.68 23,558,224.93

Variable cost - Materials at Direct Labor

Overhead + Operating Expenses

sample financial statement for fs

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