Build-DO

Income statement
5 Year Projection
Schedule Year 1 Year 2 Year 3 Year 4 Year 5

Revenue:
Sales 1 317,564 2,218,999 3,211,321 3,211,870 3,212,431 12,172,185
Total Revenue 317,564 2,218,999 3,211,321 3,211,870 3,212,431
Cost of Good Sold 2.1 153,071 1,364,578 2,009,116 2,009,521 2,009,934
Gross Profit 164,493 854,421 1,202,205 1,202,350 1,202,497

Operating Expense:
Advertising Expense 3.3 25,720 26,234 26,759 27,294 27,840 133,848
Repair & Maintenance 3.2 14,000 14,280 14,566 14,857 15,154 72,857
Utilities Expense 3.1 975 2,387 2,435 2,483 2,533 10,812
Permit & Licenses 3.4 13,537 13,808 14,084 14,366 14,653 70,447
Internet Expense 3.5 15,588 15,900 16,218 16,542 16,873 81,121
Fuel Expense 3.6 8,400 8,568 8,739 8,914 9,092 43,714
Supplies Expense 3.7 4,515 3,265 3,265 3,400 3,965 18,410
Depreciation Expense 4 22,488 22,488 22,488 22,488 22,488 112,440
Rent Expense 3.8 14,000 33,600 33,600 33,600 33,600 148,400
Total Operating Expense 119,223 140,530 142,153 143,944 146,198

Net Income/(Loss) 45,270 713,891 1,060,052 1,058,405 1,056,299

 Year 1 Year 2
Partner 1 Partner 2 Partner 3 Partner 4 Partner 5 Partner 1 Partner 2
Beginning Capital Balance - - - - - 272,338 272,338
Add/deduct:
Net Income/loss 9,054 9,054 9,054 9,054 9,054 142,778 142,778
Partner's Contribution 263,284 263,284 263,284 263,284 263,284 - -
Partner's Withdrawals - - - - - - -
Ending Capital Balance 272,338 272,338 272,338 272,338 272,338 415,117 415,117

Total Equity 1,361,692 2,075,583

Total Distribution 45,270 713,891
Total Contribution 1,316,421
 Build-DO
Statement of changes in Partner's Equity
For the five-year period
Year 2 Year 3 Year 4
Partner 3 Partner 4 Partner 5 Partner 1 Partner 2 Partner 3 Partner 4 Partner 5 Partner 1 Partner 2
272,338 272,338 272,338 415,117 415,117 415,117 415,117 415,117 627,127 627,127

142,778 142,778 142,778 212,010 212,010 212,010 212,010 212,010 211,681 211,681
- - - - - - - - - -
- - - - - - - - - -
415,117 415,117 415,117 627,127 627,127 627,127 627,127 627,127 838,808 838,808

3,135,635 4,194,040
1,060,052 1,058,405
 Year 4 Year 5
Partner 3 Partner 4 Partner 5 Partner 1 Partner 2 Partner 3 Partner 4 Partner 5
627,127 627,127 627,127 838,808 838,808 838,808 838,808 838,808

211,681 211,681 211,681 211,260 211,260 211,260 211,260 211,260

- - - - - - - -
- - - - - - - -
838,808 838,808 838,808 1,050,068 1,050,068 1,050,068 1,050,068 1,050,068

5,250,339
1,056,299
 Build-DO
Statement of Cash Flow
5 Year Projection
Year 1 Year 2 Year 3 Year 4

CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income 45,270 713,891 1,060,052 1,058,405
Depreciation expense 42,451 42,451 42,451 42,451
(Increase)/decrease in inventory (71,056) (235,810) (357,504) (357,504)
Net cash inflow/(outflow) from operating activities 16,665 520,532 744,999 743,352

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchase of Land (675,000) - - -
Purchase of Building (15,000) - - -
Purchase of machinery and equipment (303,445) - - -
Purchase of Office Equipment (5,000) - - -
Purchase of Furniture and Fixture (16,040) - - -
Net cash inflow/(outflow) from investing activities (1,014,485)

CASH FLOWS FROM FINANCING ACTIVITIES:

Partners Contribution 1,316,421 - - -
Withdrawals - - - -
Net cash provided by financing activities 1,316,421 - - -

Net increase/(decrease) in cash and cash equivalents 318,601 520,532 744,999 743,352
Cash and cash equivalents at the beginning of the year - 318,601 839,134 1,584,132
Cash and cash equivalents at the end of the year 318,601 839,134 1,584,132 2,327,484

Cash Flows
Investment Year 1 Year 2 Year 3
- 1,596,421.00 318,601 839,134 1,584,132
Present Value - 1,596,421.00 253,976.79 413,304.37 617,448.72
Discounted Payback Period 2 0.26
2.48 Years
NPV 1,344,325.79

=NPV(DISCOUNTED RATE, INFLOWS)+INVESTMENTS Year 1 Year 2 Year 3

FIXED COST 271,652 1,097,220 1,118,247 1,119,585
VARIABLE COST 9,085,196.26 291,327 1,692,788 2,366,620

CONTRIBUTION MARGIN = sales-variable cost 3,086,988 26,237.33 526,211.09 844,701.15

CONTRIBUTION MARGIN IN UNIT = CM/ units produced 2.73 0.81 2.50 2.85

BE POINTS IN UNIT =FC/CM per unit 99,641 1,359,119 447,544 392,855

IRR 34.064%
 Year 5

1,056,299
42,451
(357,504)
741,245

-
-
-
-
-

-
-
-

741,245
2,327,484
3,068,730 8,138,082

Cash Flows
Year 4 Year 5
2,327,484 3,068,730
771,707.70 884,309.22

Fixed Cost
Fixed Assets 972,034 929,584 887,133
Depreciation Expense 42,451 84,902 127,352
Year 4 Year 5 Total Rent Expense 14,000 33,600 33,600
1,121,084 1,123,041 5,579,177 Utilities 975 2,387 2,435
2,367,025 2,367,438 9,085,196 Permit and Licenses 13,537 13,808 14,084
Internet Expense 15,588 15,900 16,218
844,845.68 844,993.09 12,172,184.60 Supplies Expense 4,515 3,265 3,265
2.85 2.85 10.75 Advertising Expense 25,720 26,234 26,759
Fuel Expense 8,400 8,568 8,739
393,314 393,932 518,995 Total 1,097,220 1,118,247 1,119,585

Variable Cost
Raw Materials 190,089 1,231,776 1,733,611
Direct Labor 65,000 421,200 592,800
Overhead Cost 36,238 39,812 40,209
Total 291,327 1,692,788 2,366,620

Sales
317,564 2,218,999 3,211,321

Units Produced
32500 210600 296400
t
844,682 802,231
169,803 212,254
33,600 33,600
2,483 2,533
14,366 14,653
16,542 16,873
3,400 3,965
27,294 27,840
8,914 9,092
1,121,084 1,123,041

st
1,733,611 1,733,611
592,800 592,800
40,614 41,027
 2,367,025 2,367,438 -

Sales Total
3,211,870 3,212,431 12,172,185

Units Produced
296400 296400 1,132,300
 Build-DO
Statement of Financial Position
5 Year Projection

Schedule Year 1 Year 2 Year 3 Year 4 Year 5

ASSET

Current Assets:
Cash 318,601 839,134 1,584,132 2,327,484 3,068,730
Inventory 71,056 306,866 664,370 1,021,874 1,379,378
Total Current Assets 389,657 1,146,000 2,248,502 3,349,358 4,448,108

Noncurrent Assets
Machinery and Equipment 303,445 303,445 303,445 303,445 303,445
Accumulated Depreciation (37,463) (74,926) (112,388) (149,851) (187,314)
Furniture and Fixture 16,040 16,040 16,040 16,040 16,040
Accumulated Depreciation (2,488) (4,976) (7,464) (9,952) (12,440)
Building 15,000 15,000 15,000 15,000 15,000
Accumulated Depreciation (1,875) (3,750) (5,625) (7,500) (9,375)
Office Equipment 5,000 5,000 5,000 5,000 5,000
Accumulated Depreciation (625) (1,250) (1,875) (2,500) (3,125)
Land 675,000 675,000 675,000 675,000 675,000
Total non-current Asset 972,034 929,584 887,133 844,682 802,231

TOTAL ASSET 1,361,692 2,075,583 3,135,635 4,194,040 5,250,339

LIABILITIES and OWNER's EQUITY

Current Liabilities
Total current liabilities - - - - -

Noncurrent Liabilities - - - - -
Total Liabilities - - - - -
Equity
Partner's Equity 1,361,692 2,075,583 3,135,635 4,194,040 5,250,339
Total Equity 1,361,692 2,075,583 3,135,635 4,194,040 5,250,339

TOTAL LIABILITIES AND EQUITY 1,361,692 2,075,583 3,135,635 4,194,040 5,250,339

Checking - difference should be zero - - - - -

 FINANCIAL RATIOS
CASH RATIO = Cash/ Current Liabilities
2018 2019 2020 2021
Cash 318,601.46 839,133.61 1,584,132.27 2,327,484.46
Current Liabilities - - - -
RATIO #DIV/0! #DIV/0! #DIV/0! #DIV/0!

DEBT RATIO= Total Liabilities/ Total Assets

2018 2019 2020 2021
Total Liabilities - - - -
Total Assets 1,361,691.71 2,075,583.11 3,135,635.02 4,194,040.46
RATIO 0% 0% 0% 0%

EQUITY RATIO = Total Equity/ Total Assets

2018 2019 2020 2021
Total Equity 1,361,691.71 2,075,583.11 3,135,635.02 4,194,040.46
Total Assets 1,361,691.71 2,075,583.11 3,135,635.02 4,194,040.46
RATIO 100% 100% 100% 100%

RATE OF RETURN ON TOTAL ASSETS = Net Income / Total Assets

2018 2019 2020 2021
Net Income 45,270.33 713,891.39 1,060,051.92 1,058,405.44
Total Assets 1,361,691.71 2,075,583.11 3,135,635.02 4,194,040.46
RATIO 3% 34% 34% 25%

RATE OF RETURN ON EQUITY = Net Income/Total Equity

2018 2019 2020 2021
Net Income 45,270.33 713,891.39 1,060,051.92 1,058,405.44
Total Equity 1,361,691.71 2,075,583.11 3,135,635.02 4,194,040.46
RATIO 3.3% 34.4% 33.8% 25.2%

PROFIT MARGIN = Net Income/ Revenue

2018 2019 2020 2021
Net Income 45,270.33 713,891.39 1,060,051.92 1,058,405.44
Revenue 317,563.96 2,218,999.04 3,211,320.75 3,211,870.20
RATIO 14% 32% 33% 33%
 Current Ratio
2022 2018 2019 2020
3,068,729.94 Current Assets 389,657 1,146,000 2,248,502
- Current Liabilities - - -
#DIV/0! RATIO #DIV/0! #DIV/0! #DIV/0!

Quick Ratio
2022 2018 2019 2020
- Cash-Invty 318,601 839,134 1,584,132
5,250,339.19 Current Liabilities - - -
0% RATIO #DIV/0! #DIV/0! #DIV/0!

Inventory Turnover
2022 2018 2019 2020
5,250,339.19 COGS 153,071 1,364,578 2,009,116
5,250,339.19 Inventory or Ave. 35,528 224,489 639,051
100% RATIO 4.31 6.08 3.14

Fixed Asset Turn-over

2018 2019 2020
2022 Sales 317,564 2,218,999 3,211,321
1,056,298.73 Fixed Asset 972,034 929,584 887,133
5,250,339.19 RATIO 0.33 2.39 3.62
20%
Total Asset Turn-over
2018 2019 2020
2022 Sales 317,564 2,218,999 3,211,321
1,056,298.73 Total Asset 1,361,692 2,075,583 3,135,635
5,250,339.19 RATIO 0.23 1.07 1.02
20.1%
Debt to Equity Ratio
2018 2019 2020
2022 Total Liabilities - - -
1,056,298.73 Total Equity 1,361,692 2,075,583 3,135,635
3,212,430.64 RATIO 0% 0% 0%
33%
Equity Ratio
2018 2019 2020
Total Equity 1,361,692 2,075,583 3,135,635
Total Assets 1,361,692 2,075,583 3,135,635
RATIO 100% 100% 100%

Gross Profit Margin

2018 2019 2020
Gross Profit 164,493 854,421 1,202,205
Total Sales 317,564 2,218,999 3,211,321
RATIO 52% 39% 37%
 Net Profit Margin
2018 2019 2020
Net Income after Taxes 45,270 713,891 1,060,052
Net sales 317,564 2,218,999 3,211,321
RATIO 14% 32% 33%

Return on Investment
2018 2019 2020
Net Income after Taxes 45,270 713,891 1,060,052
Net sales 317,564 2,218,999 3,211,321
RATIO 14% 32% 33%
2021 2022
3,349,358 4,448,108
- -
#DIV/0! #DIV/0!

2021 2022
2,327,484 3,068,730
- -
#DIV/0! #DIV/0!

2021 2022
2,009,521 2,009,934
1,175,307 1,711,563
1.71 1.17

2021 2022
3,211,870 3,212,431
844,682 802,231
3.80 4.00

2021 2022
3,211,870 3,212,431
4,194,040 5,250,339
0.77 0.61

2021 2022
- -
4,194,040 5,250,339
0% 0%

2021 2022
4,194,040 5,250,339
4,194,040 5,250,339
100% 100%

2021 2022
1,202,350 1,202,497
3,211,870 3,212,431
37% 37%
2021 2022
1,058,405 1,056,299
3,211,870 3,212,431
33% 33%

2021 2022
1,058,405 1,056,299
3,211,870 3,212,431
33% 33%
 Schedule 1: Revenue
Price per unit of Hollow block*
Cost+50% Mark Up

Price per unit of Projected Units

Projection: Cost Per Unit Projected Revenue
Hollow block Sold

Year 1 9 13 23,618 317,564

Year 2 8 12 184,044 2,218,999
Year 3 8 12 268,128 3,211,321
Year 4 8 12 268,128 3,211,870
Year 5 8 12 268,128 3,212,431
Total Revenue - 5 years 1,012,046.00 12,172,184.60
 Schedule 2.1: COST OF GOODS SOLD
Year 1 Year 2 Year 3 Year 4 Year 5
Raw materials Beginning - - - - -
Materials - Purchases 190,089 1,231,776 1,733,611 1,733,611 1,733,611
Raw materials ending - - - - -
Direct Materials Used 190,089 1,231,776 1,733,611 1,733,611 1,733,611

Direct labor 65,000 421,200 592,800 592,800 592,800

Manufacturing overhead:
Maintenance and repairs expense 14,000 14,280 14,566 14,857 15,154
Factory utilities expense 2,275 5,569 5,681 5,794 5,910
Depreciation expense – factory equipment 19,963 19,963 19,963 19,963 19,963
Total manufacturing overhead 36,238 39,812 40,209 40,614 41,027

Total Manufacturing Cost 291,327 1,692,788 2,366,620 2,367,025 2,367,438

Work in process inventory, Beginning - 67,200 159,600 159,600 159,600

Work in process inventory, Ending 67,200 159,600 159,600 159,600 159,600
Cost of goods manufactured 224,127 1,600,388 2,366,620 2,367,025 2,367,438

Finished goods Inventory, Beginning - 71,056 306,866 664,370 1,021,874

Finished goods Inventory, Ending 71,056 306,866 664,370 1,021,874 1,379,378
Cost of Goods Sold 153,071 1,364,578 2,009,116 2,009,521 2,009,934

Schedule 2.2: RAW MATERIALS PURCHASES

Assumptions:
1 truckload (Mini dump Truck)= 96 sacks of sand at Php800 per truck
1 sack of 40 kg cement at Php220 can produce 50 units of hollowblocks
ratio of sand and cement mixture is 1:6 (1 bag of cement = 6 bags of sand)
10% of the sand aggregate is to be substituted with crushed glass (crystal like )

RAW MATERIALS YEAR 1 YEAR 2

Items Unit Quantity Price Total Cost Quantity
cement Bags 722 220 158,888.89 4,680
sand Bags 3,900 8 31,200.00 25,272
crushed glass Kg 21,666.67 0 - 140,400.00
TOTAL 190,088.89

Note: Crushed glass will be collected freely with the help of LGU.

Schedule 2.3: UNITS OF PRODUCTION

Assumptions:
The business will produce 300 units of hollowblocks daily in the first month of production and additional 50 units in the following months.
The enterprise will be having 26 producing days per month.
The maximum production all through out the operating years is 950 units of hollow blocks per day.

MONTHS YEAR 1 YEAR 2

Units Units
January 400
February 450
March 500
April 550
May 600
June 650
July 700
August 150 26 3900 750
September 200 26 5200 800
October 250 26 6500 850
November 300 26 7800 900
December 350 26 9100 950
Total 32,500
Cost Per Unit 9
1,132,300

Schedule 2.4: WORK IN PROCESS Year 1 Year 2 Year 3 Year 4 Year 5

Work in Process units, beginning - 8,400 22,800 22,800 22,800
Work in Process units, transferred in 8,400 22,800 22,800 22,800 22,800
Work in Process units, transferred out - (8,400) (22,800) (22,800) (22,800)
Work in Process units, ending 8,400 22,800 22,800 22,800 22,800
Cost per unit 8 7 7 7 7
Work in Process, cost 67,200 159,600 159,600 159,600 159,600

Schedule 2.5: FINISHED GOODS INVENTORY, ENDING

Assumptions:
98% of the net of Work In Process units produced is sold to consumers.
Finished goods Inventory, Ending Year 1 Year 2 Year 3 Year 4 Year 5
Units on hand, Beginning - 8,882 43,838 94,910 145,982
Additional units produced 32,500 210,600 296,400 296,400 296,400
Work in Process units, transferred out - 8,400 22,800 22,800 22,800
Sold units (23,618) (184,044) (268,128) (268,128) (268,128)
Ending units on hand 8,882 43,838 94,910 145,982 197,054
Cost per unit 8 7 7 7 7
Endiing inventory cost 71,056 306,866 664,370 1,021,874 1,379,378
6,622,697

2,264,600

197,899

9,085,196

YEAR 2 YEAR 3 YEAR 4

Price Total Cost Quantity Price Total Cost Quantity Price Total Cost
220 1,029,600.00 6,587 220 1,449,066.67 6,587 220 1,449,066.67
8 202,176.00 35,568 8 284,544.00 35,568 8 284,544.00
0 - 197,600.00 0 - 197,600.00 0 -
1,231,776.00 1,733,610.67 1,733,610.67

YEAR 2 YEAR 3 YEAR 4

Units Units Units
26 10400 950 26 24700 950
26 11700 950 26 24700 950
26 13000 950 26 24700 950
26 14300 950 26 24700 950
26 15600 950 26 24700 950
26 16900 950 26 24700 950
26 18200 950 26 24700 950
26 19500 950 26 24700 950
26 20800 950 26 24700 950
26 22100 950 26 24700 950
26 23400 950 26 24700 950
26 24700 950 26 24700 950
210,600 296,400
8 8

Assumption: work in process- units produced in the month of december (for the last 24 days)

Assumption : 98% of the net of WIP units produced will be sold.

3,250.00 unsold

Net of Work In Process

Year 1 Year 2 Year 3 Year 4 Year 5
24,100 187,800 273,600 273,600 273,600
 YEAR 5
Quantity Price Total Cost
6,587 220 1,449,066.67
35,568 8 284,544.00
197,600.00 0 -
1,733,610.67

YEAR 4 YEAR 5
Units Units
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
26 24700 950 26 24700
296,400 296,400
8 8
Schedule 1: UNIT OF PRODUCTION
assumption 1: the business will produce 300 uniAugust
assumption 2: the 26 days
assumption 3: maximum production all through out the operating years is 950 units of hollow blocks per day
Year:2018 YEAR 1
January
February
March
April
May
June
July
August 150 26 3900
September 200 26 5200
October 250 26 6500
November 300 26 7800
December 350 26 9100
32,500

COST OF GOODS SOLD

asumption : 1 truckload (Mini dump Truck)= 96 sacks of sand at Php800 per truck
assumption: 1 sack of 40 kg cement at Php220 can produce 50 units of hollowblocks
assumption: ratio of sand and cement mixture is 1:6 (1 bag of cement = 6 bags of sand)
assumption : 10% of the sand aggregate is to be substituted with crushed glass (crystal like )
YEAR 1
Raw Materials unit Quantity Price Total Cost
cement Bags 722 220 158,888.89
sand Bags 3,900 8 31,200.00
crushed glass Kg 21,666.67 0 -
190,088.89

Assumption: "Pakyaw System" is used, a fee of Php55 per 50 units of hollow blocks
Direct Labor YEAR 1 YEAR 2 YEAR 3 YEAR 4
65,000.00 421,200.00 592,800.00 592,800.00

(Total Units Produced/ 50 units)*55

of hollow blocks per day
YEAR 2
400 26 10400 950 26 24700
450 26 11700 950 26 24700
500 26 13000 950 26 24700
550 26 14300 950 26 24700
600 26 15600 950 26 24700
650 26 16900 950 26 24700
700 26 18200 950 26 24700
750 26 19500 950 26 24700
800 26 20800 950 26 24700
850 26 22100 950 26 24700
900 26 23400 950 26 24700
950 26 24700 950 26 24700
210,600

YEAR 2 YEAR 3 YEAR 4

Quantity Price Total Cost Quantity Price Total Cost Quantity
4,680 220 1,029,600.00 6,587 220 1,449,066.67 6,587
25,272 8 202,176.00 35,568 8 284,544.00 35,568
140,400.00 0 - 197,600.00 0 - 197,600.00
1,231,776.00 1,733,610.67

YEAR 5
592,800.00
YEAR 3 YEAR 4
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
950 26 24700 950 26 24700
296,400 296,400

YEAR 5
Price Total Cost Quantity Price Total Cost
220 1,449,066.67 6,587 220 1,449,066.67
8 284,544.00 35,568 8 284,544.00
0 - 197,600.00 0 -
1,733,610.67 1,733,610.67
YEAR 5

296,400
 Sc
Assumption: cost per unit of utilities will increase by 2% per annum
YEAR 1
Cost/unit Monthly Consumption No. of Months
Electric bill (site) 13/Kwh 35 5
Electric bill (office) Non-COGS 13/Kwh 15 5

Schedule 3.2: Repairs and Maintenance

Assumption: R&M expense increase by 2% yearly

2%
Billing/Cost Mutiply By No. of R&M/year: Total
Over all machine maintenance and repair 2,000 4 8,000
Delivery truck - repair & maintenance 1,500 4 6,000
Total Repair & Maintenance 14,000

Projection - COGS
Year 1 Year 2 Year 3 Year 4
14,000 14,280 14,566 14,857

Schedule 3.3: Advertising Expense

Assumption: Advertising expense increase by 2% yearly

2%

Details Monthly billing/cost Mutiply By: Total

cellophane printing 1,560 12 18,720
token (Most outstanding Brgy) 7,000 1 7,000
Total advertising expense 25,720
Projection:
Year 1 Year 2 Year 3 Year 4
25,720 26,234 26,759 27,294

Schedule 3.4 : Permit & Licenses

Assumption: Permit and licenses expense increase by 2% yearly

2%

DTI Registration Fee 500

BIR Registration Fee 500
Mayor’s Permit Fee 5,000
Business Plate/ sticker 500
Garbage Charges 3,500
Sanitary Inspection 400
Police Clearance 100
Oath and Zoning Fee 350
Building Inspection Fee 120
Electrical Inspection fee 547
Plumbing Inspection Fee 120
Occupation’s Tax 1,800
Others 100
Total Permit & Licenses 13,537

Projection:
Year 1 Year 2 Year 3 Year 4
13,537 13,808 14,084 14,366

Schedule 3.5: Internet expense

Assumption: Internet expense increase by 2% yearly

2%

Details Monthly billing/cost Mutiply By: Total

Internet 1,299 12 15,588
Total

Projection:
Year 1 Year 2 Year 3 Year 4
15,588 15,900 16,218 16,542

Schedule 3.6: Fuel expense

Assumption: Fuel expense increase by 2% yearly

2%

Details Cost /Unit Montly Consumption Mutiply By:

Gas and Fuel 35/liter 20 liters 12
Total 12

Projection:
Year 1 Year 2 Year 3 Year 4
8,400 8,568 8,739 8,914

Schedule 3.7 : Office Supplies

Details Year 1 Year 2 Year 3
Ballpen 375 375 375
Stapler 270 - -
Calculator 700 - -
Office supplies - computer ink 500 500 500
Office Supplies - papers 1,500 1,500 1,500
Office Supplies - others 890 890 890
Total 4,515 3,265 3,265

Schedule 3.8: Rent expense

Monthly Rent Year 1 Year 2 Year 3
2,800 14,000 33,600 33,600
 Schedule 3.1: Utilities Expense

YEAR 1 YEAR 2 YEAR 3 YEAR 4

Total No. of Months Total No. of Months Total No. of Months
2,275.00 12 5,569.20 12 5,680.58 12
975.00 12 2,386.80 12 2,434.54 12

Year 5
15,154

Year 5
27,840
 Year 5
14,653

Year 5
16,873

TOTAL
8,400
8,400

Year 5
9,092

Year 4 Year 5
375 375
135 -
- 700
500 500
1,500 1,500
890 890
3,400 3,965

Year 4 Year 5
33,600 33,600
YEAR 4 YEAR 5
Total No. of Months Total
5,794.20 12 5,910.08
2,483.23 12 2,532.89
 Schedule 4 - PROPERTY, PLANT & EQUIPMENT
Machinery and Equipment Quantity Cost each Quantity Total Cost Useful life

Glass Crusher machine 1 76,350 76,350 8

Generator 1 23,500 23,500 5
Electric water pump 1 15,600 15,600 5
Delivery truck 1 175,000 175,000 10
Hollow block molder 5 2,000 10,000 5
Shovel 5 295 1,475 5
Wheel Barrow 2 760 1,520 5
TOTAL 303,445

Furniture & Fixture Quantity Cost each Quantity Total Cost Useful life
Water dispenser 1 1,290 1,290 5
Tables 2 1,550 3,100 5
Chairs 5 390 1,950 5
Ceiling fan 1 2,500 2,500 5
Steel cabinet 1 7,200 7,200 10
TOTAL 16,040

Office Equipment Quantity Cost each Quantity Total Cost Useful life
Printer 1 5,000 5,000 8
TOTAL 5,000

Building Cost Useful life Depreciation Expense

Building 15,000 8 1,875
TOTAL 15,000 1,875

Depreciation expense per year - non COGS

Depreciation expense per year - COGS

Land Cost
Land 675,000
TOTAL 675,000
 ACCUMULATED DEPRECIATION
Depreciation Expense PPE YEAR 1 YEAR 2 YEAR 3
Machinery and Equipment 37,463 74,926 112,388
9,544 Building 1,875 3,750 5,625
4,700 Office Equipment 625 1,250 1,875
3,120 Furniture & Fixture 2,488 4,976 7,464
17,500 Total 42,451 84,902 127,352
2,000
295
304 PPE NET OF ACCUMULATED DEPRECIATION
37,463 PPE YEAR 1 YEAR 2 YEAR 3
Machinery and Equipment 265,982 228,520 191,057
Depreciation Expense Building 13,125 11,250 9,375
258 Office Equipment 4,375 3,750 3,125
620 Furniture & Fixture 13,552 11,064 8,576
390 Total 297,034 254,584 212,133
500
720
2,488

Depreciation Expense
625
625

22,488

19,963
ULATED DEPRECIATION
YEAR 4 YEAR 5
149,851 187,314
7,500 9,375
2,500 3,125
9,952 12,440
169,803 212,254

CCUMULATED DEPRECIATION
YEAR 4 YEAR 5
153,594 116,131
7,500 5,625
2,500 1,875
6,088 3,600
169,682 127,231
 Schedule 5: Salaries and Wages (2% annual increase)

Employee Monthly Year 1 Year 2 Year 3 Year 4 Year 5

General Manager 10,000 50,000 120,000 120,000 120,000 120,000
Finance Manager 10,000 50,000 120,000 120,000 120,000 120,000
Marketing Manager 10,000 50,000 120,000 120,000 120,000 120,000
Quality Control Officer 10,000 50,000 120,000 120,000 120,000 120,000
Operations Manager 10,000 50,000 120,000 120,000 120,000 120,000
Driver 6,000 30,000 72,000 72,000 72,000 72,000
TOTAL

Salaries and Wages Payable

Increase - - - -
Decrease
 Schedule 6: SSS Contribution
Employee Monthly Salary Employer Contri. Employee Contri. Monthly Total Contri.
General Manager 10,000 736.7 363.3 1100
Finance Manager 10,000 736.7 363.3 1100
Marketing Manager 10,000 736.7 363.3 1100
Quality Control Officer 10,000 736.7 363.3 1100
Operations Manager 10,000 736.7 363.3 1100
Driver 6,000 442 218 660
TOTAL 4,126 2,035

SSS - Employer Contribution 4,126

Multiplied by 12
Annual Contribution 4,138

SSS payable 6,160

on
Year 1 Year 2 Year 3 Year 4 Year 5
5500 13200 13200 13200 13200
5500 13200 13200 13200 13200
5500 13200 13200 13200 13200
5500 13200 13200 13200 13200
5500 13200 13200 13200 13200
3300 7920 7920 7920 7920
30,800 73,920 73,920 73,920 73,920
 Schedule 7: Philhealth Contribution
Employee Monthly Salary Employer Contri. Employee Contri. Monthly Total Contri.
General Manager 10,000 125 125 250
Finance Manager 10,000 125 125 250
Marketing Manager 10,000 125 125 250
Quality Control Officer 10,000 125 125 250
Operations Manager 10,000 125 125 250
Driver 6,000 100 100 200
TOTAL 725 725

SSS - Employer Contribution 725

Multiplied by 12
Annual Contribution 8,700

PhilHealth payable 1,450

ibution
Year 1 Year 2 Year 3 Year 4 Year 5
1250 3000 3000 3000 3000
1250 3000 3000 3000 3000
1250 3000 3000 3000 3000
1250 3000 3000 3000 3000
1250 3000 3000 3000 3000
1000 2400 2400 2400 2400
7,250 17,400 17,400 17,400 17,400
 PROJECTED CAPITAL REQUIREMENT
5 months
Items Amount (Php)
Fixed Asset
Building 15,000
Land 675,000
Machinery and Equipment 303,445
Furniture and Fixture 16,040
Office Equipment 5,000
1,014,485
Expenses
Raw Materials 190,089
Utilities Expense 3,250
SSS Contribution 4,138
Phil Health Contribution 8,700
Internet Expense 15,588
Advertising Expense 25,720
Repair and Maintenance 14,000
Permit and Licenses 13,537
Salaries and Wages -
Supplies Expense 4,515
Rent Expense 14,000
Fuel Expense 8,400
301,936
TOTAL 1,316,421

₱ 263,284.28 Individual Partner Contribution