Flavori plant is located at Kawasan Industri

Wijayakusuma, Semarang, Central Java. The

land used for Flavori plant is 880 m2, which in
an area of 1760 m2 of land.
The rest of the land will be used for further
development such as office, warehouse, and
other types of construction.

Type

Dimension
(m2)

Land

1760

Rp

340.000,00

Rp

598.400.000

Buildings

2700

Rp

3.000.000,00

Rp

2.640.000.000

Contractor (10 % of building cost)

Rp

79.200.000

Land Development (5% of Land Cost)

Rp

59.840.000

TOTAL

Rp

3.377.440.000

Cost (Rp / m2)

Total Cost

 The loan from the bank will be received from

PT Bank Mandiri (Persero), Tbk with 10%
interest per year. We will not only receive loan
from bank, but also from investor. We divide
the percentage for both of loan sources which
are 60% from bank and 40% from investor.
TCI

LOAN

PT BANK MANDIRI
(PERSERO), Tbk

10%/yea
r

60% of TCI

INVESTOR

8%/year

40% of TCI

Rp
18.787.210.407
Rp
11.272.326.244
Rp
7.514.884.163

Year

Investment Value

Interest

Investment Payment

Payment

Annual Payment per Year

2014

Rp11.272.326.244,48

Rp0,00

Rp0,00

Rp0,00

Rp0,00

2015

Rp11.272.326.244,48

Rp1.127.232.624,45

Rp1.127.232.624,45

Rp2.254.465.248,90

Rp1.747.210.567,89

2016

Rp10.145.093.620,03

Rp1.014.509.362,00

Rp1.127.232.624,45

Rp2.141.741.986,45

Rp1.747.210.567,89

2017

Rp9.017.860.995,58

Rp901.786.099,56

Rp1.127.232.624,45

Rp2.029.018.724,01

Rp1.747.210.567,89

2018

Rp7.890.628.371,14

Rp789.062.837,11

Rp1.127.232.624,45

Rp1.916.295.461,56

Rp1.747.210.567,89

2019

Rp6.763.395.746,69

Rp676.339.574,67

Rp1.127.232.624,45

Rp1.803.572.199,12

Rp1.747.210.567,89

2020

Rp5.636.163.122,24

Rp563.616.312,22

Rp1.127.232.624,45

Rp1.690.848.936,67

Rp1.747.210.567,89

2021

Rp4.508.930.497,79

Rp450.893.049,78

Rp1.127.232.624,45

Rp1.578.125.674,23

Rp1.747.210.567,89

2022

Rp3.381.697.873,34

Rp338.169.787,33

Rp1.127.232.624,45

Rp1.465.402.411,78

Rp1.747.210.567,89

2023

Rp2.254.465.248,90

Rp225.446.524,89

Rp1.127.232.624,45

Rp1.352.679.149,34

Rp1.747.210.567,89

2024

Rp1.127.232.624,45

Rp112.723.262,44

Rp1.127.232.624,45

Rp1.239.955.886,89

Rp1.747.210.567,89

Rp17.472.105.678,95

Rp17.472.105.678,95

Rp6.199.779.434,46

Year

Investment

Interest

Investment Payment

Payment

Annual Payment per Year

2014

Rp7.514.884.162,99

Rp0,00

Rp0,00

Rp0,00

Rp0,00

2015

Rp7.514.884.162,99

Rp601.190.733,04

Rp751.488.416,30

Rp1.352.679.149,34

Rp1.082.143.319,47

2016

Rp6.763.395.746,69

Rp541.071.659,74

Rp751.488.416,30

Rp1.292.560.076,03

Rp1.082.143.319,47

2017

Rp6.011.907.330,39

Rp480.952.586,43

Rp751.488.416,30

Rp1.232.441.002,73

Rp1.082.143.319,47

2018

Rp5.260.418.914,09

Rp420.833.513,13

Rp751.488.416,30

Rp1.172.321.929,43

Rp1.082.143.319,47

2019

Rp4.508.930.497,79

Rp360.714.439,82

Rp751.488.416,30

Rp1.112.202.856,12

Rp1.082.143.319,47

2020

Rp3.757.442.081,49

Rp300.595.366,52

Rp751.488.416,30

Rp1.052.083.782,82

Rp1.082.143.319,47

2021

Rp3.005.953.665,19

Rp240.476.293,22

Rp751.488.416,30

Rp991.964.709,51

Rp1.082.143.319,47

2022

Rp2.254.465.248,90

Rp180.357.219,91

Rp751.488.416,30

Rp931.845.636,21

Rp1.082.143.319,47

2023

Rp1.502.976.832,60

Rp120.238.146,61

Rp751.488.416,30

Rp871.726.562,91

Rp1.082.143.319,47

2024

Rp751.488.416,30

Rp60.119.073,30

Rp751.488.416,30

Rp811.607.489,60

Rp1.082.143.319,47

Rp10.821.433.194,70

Rp10.821.433.194,70

Rp3.306.549.031,71

Year

10

Conveyor belt

Rp

7.164.941

Rp

6.090.200

Rp
5.430.174

Peeling machine
for garlic and
onion

Rp

17.912.869

Rp

15.225.939

Rp
12.942.048

Rp 11.000.741

Rp

Peeling machine
for vegetable

Rp

29.855.125

Rp

25.376.856

Rp
21.570.328

Rp 18.334.779

Rp 15.584.562

Rp 13.246.878

Rp 11.259.846

Rp

9.570.869

Rp

8.135.239

Rp

6.914.953

Rp

5.877.710

Washing machine

Rp

11.942.256

Rp

10.150.918

Rp
8.628.280

Rp

7.334.038

Rp

6.233.932

Rp

5.298.842

Rp

4.504.016

Rp

3.828.414

Rp

3.254.152

Rp

2.766.029

Rp

2.351.125

Cutting machine

Rp

10.017.316

Rp

8.514.719

Rp
7.237.511

Rp

6.151.884

Rp

5.229.102

Rp

4.444.736

Rp

3.778.026

Rp

3.211.322

Rp

2.729.624

Rp

2.320.180

Rp

1.972.153

Roasting machine

Rp

17.912.869

Rp

15.225.939

Rp
12.942.048

Rp 11.000.741

Rp

9.350.630

Rp

7.948.035

Rp

6.755.830

Rp

5.742.455

Rp

4.881.087

Rp

4.148.924

Rp

3.526.585

Herb dehydrated
machine

Rp 119.422.559

Rp 101.509.175

Rp
86.282.799

Rp 73.340.379

Rp 62.339.322

Rp 52.988.424

Rp 45.040.160

Rp 38.284.136

Rp 32.541.516

Rp

27.660.288

Grinding machine

Rp

5.971.643

Rp

5.075.897

Rp
4.314.512

Rp

3.667.335

Rp

3.117.235

Rp

2.649.650

Rp

2.252.202

Rp

1.914.372

Rp

1.627.216

Rp

1.383.134

Rp

1.175.664

Powder storage
tank

Rp

11.942.256

Rp

10.150.918

Rp
8.628.280

Rp

7.334.038

Rp

6.233.932

Rp

5.298.842

Rp

4.504.016

Rp

3.828.414

Rp

3.254.152

Rp

2.766.029

Rp

2.351.125

Mixer

Rp

23.884.512

Rp

20.301.835

Rp
17.256.560

Rp 14.668.076

Rp 12.467.865

Rp 10.597.685

Rp

9.008.032

Rp

7.656.827

Rp

6.508.303

Rp

5.532.058

Rp

4.702.249

Bottle filling
machine

Rp

95.538.047

Rp

81.207.340

Rp
69.026.239

Rp 58.672.303

Rp 49.871.458

Rp 42.390.739

Rp 36.032.128

Rp 30.627.309

Rp 26.033.213

Rp

22.128.231

Rp 18.808.996

Check weighter
machine

Rp

47.769.024

Rp

40.603.670

Rp
34.513.120

Rp 29.336.152

Rp 24.935.729

Rp 21.195.370

Rp 18.016.064

Rp 15.313.655

Rp 13.016.606

Rp

11.064.115

Rp

Rp 101.605.525

Rp
86.364.696

Rp 73.409.992

Rp 62.398.493

Rp 53.038.719

Rp 45.082.911

Rp 38.320.475

Rp 32.572.403

Rp

27.686.543

Rp 23.533.561

Carton filling
machine

Rp 119.535.912

Rp

4.929.954

Rp

4.543.934

Rp

4.241.508

Rp

4.001.556

Rp

3.809.135

Rp

3.653.442

Rp

3.504.113

Rp

3.360.887

9.350.630

Rp

7.948.035

Rp

6.755.830

Rp

5.742.455

Rp

4.881.087

Rp

4.148.924

Rp

3.526.585

Rp 23.511.245

9.404.498

Year

10

Computers

Rp

363.750.000

Rp

309.187.500

Rp

275.679.305

Rp

250.284.072

Rp

230.686.594

Rp

215.333.064

Rp

203.151.150

Rp

193.382.309

Rp

185.478.082

Rp

179.913.740

Rp

174.516.328

Facsimiles machine

Rp

2.600.000

Rp

2.210.000

Rp

1.878.500

Rp

1.596.725

Rp

1.357.216

Rp

1.153.634

Rp

980.589

Rp

833.500

Rp

708.475

Rp

687.221

Rp

666.604

Photocopy. scanner. and

printer machine

Rp

100.000.000

Rp

85.000.000

Rp

72.250.000

Rp

61.412.500

Rp

52.200.625

Rp

44.370.531

Rp

37.714.952

Rp

32.057.709

Rp

27.249.053

Rp

26.431.581

Rp

25.638.634

Office stationary

Rp

7.500.000

Rp

6.375.000

Rp

5.418.750

Rp

4.605.938

Rp

3.915.047

Rp

3.327.790

Rp

2.828.621

Rp

2.404.328

Rp

2.043.679

Rp

1.982.369

Rp

1.922.898

Clock

Rp

500

Rp

425

Rp

361

Rp

307

Rp

261

Rp

222

Rp

189

Rp

160

Rp

136

Rp

132

Rp

128

Table desk

Rp

48.750.000

Rp

41.437.500

Rp

35.221.875

Rp

29.938.594

Rp

25.447.805

Rp

21.630.634

Rp

18.386.039

Rp

15.628.133

Rp

13.283.913

Rp

12.885.396

Rp

12.498.834

Chair desk

Rp

22.500.000

Rp

19.125.000

Rp

16.256.250

Rp

13.817.813

Rp

11.745.141

Rp

9.983.370

Rp

8.485.864

Rp

7.212.984

Rp

6.131.037

Rp

5.947.106

Rp

5.768.693

Filing cabinet

Rp

19.182.500

Rp

16.305.125

Rp

13.859.356

Rp

11.780.453

Rp

10.013.385

Rp

8.511.377

Rp

7.234.671

Rp

6.149.470

Rp

5.227.049

Rp

5.070.238

Rp

4.918.131

Cabinet

Rp

19.960.000

Rp

16.966.000

Rp

14.421.100

Rp

12.257.935

Rp

10.419.245

Rp

8.856.358

Rp

7.527.904

Rp

6.398.719

Rp

5.438.911

Rp

5.275.744

Rp

5.117.471

Sofa

Rp

3.400.000

Rp

2.890.000

Rp

2.456.500

Rp

2.088.025

Rp

1.774.821

Rp

1.508.598

Rp

1.282.308

Rp

1.089.962

Rp

926.468

Rp

898.674

Rp

871.714

CCTV

Rp

35.000.000

Rp

29.750.000

Rp

25.287.500

Rp

21.494.375

Rp

18.270.219

Rp

15.529.686

Rp

13.200.233

Rp

11.220.198

Rp

9.537.168

Rp

9.251.053

Rp

8.973.522

Guest room furniture set

Rp

10.000.000

Rp

8.500.000

Rp

7.225.000

Rp

6.141.250

Rp

5.220.063

Rp

4.437.053

Rp

3.771.495

Rp

3.205.771

Rp

2.724.905

Rp

2.643.158

Rp

2.563.863

Meeting room furniture set

Rp

21.000.000

Rp

17.850.000

Rp

15.172.500

Rp

12.896.625

Rp

10.962.131

Rp

9.317.812

Rp

7.920.140

Rp

6.732.119

Rp

5.722.301

Rp

5.550.632

Rp

5.384.113

White board and other

meeting instruments

Rp

27.000.000

Rp

22.950.000

Rp

19.507.500

Rp

16.581.375

Rp

14.094.169

Rp

11.980.043

Rp

10.183.037

Rp

8.655.581

Rp

7.357.244

Rp

7.136.527

Rp

6.922.431

Pantry utensils

Rp

5.000.000

Rp

4.250.000

Rp

3.612.500

Rp

3.070.625

Rp

2.610.031

Rp

2.218.527

Rp

1.885.748

Rp

1.602.885

Rp

1.362.453

Rp

1.321.579

Rp

1.281.932

Dispenser

Rp

1.100.000

Rp

935.000

Rp

794.750

Rp

675.538

Rp

574.207

Rp

488.076

Rp

414.864

Rp

352.635

Rp

299.740

Rp

290.747

Rp

282.025

Toilet set

Rp

49.500.000

Rp

42.075.000

Rp

35.763.750

Rp

30.399.188

Rp

25.839.309

Rp

21.963.413

Rp

18.668.901

Rp

15.868.566

Rp

13.488.281

Rp

13.083.633

Rp

12.691.124

Neon Lamps

Rp

2.000.000

Rp

1.700.000

Rp

1.445.000

Rp

1.228.250

Rp

1.044.013

Rp

887.411

Rp

754.299

Rp

641.154

Rp

544.981

Rp

528.632

Rp

512.773

UV Lamp

Rp

2.400.000

Rp

2.040.000

Rp

1.734.000

Rp

1.473.900

Rp

1.252.815

Rp

1.064.893

Rp

905.159

Rp

769.385

Rp

653.977

Rp

634.358

Rp

615.327

Generator

Rp

425.875.000

Rp

361.993.750

Rp

307.694.688

Rp

261.540.484

Rp

222.309.412

Rp

188.963.000

Rp

160.618.550

Rp

136.525.767

Rp

116.046.902

Rp

112.565.495

Rp

109.188.530

Transportation Vehicles

Rp

703.500.000

Rp

597.975.000

Rp

508.278.750

Rp

432.036.938

Rp

367.231.397

Rp

312.146.687

Rp

265.324.684

Rp

225.525.982

Rp

191.697.084

Rp

185.946.172

Rp

180.367.787

Recycle bin

Rp

1.750.000

Rp

1.487.500

Rp

1.264.375

Rp

1.074.719

Rp

913.511

Rp

776.484

Rp

660.012

Rp

561.010

Rp

476.858

Rp

462.553

Rp

448.676

Air conditioner 1 PK

Rp

39.200.000

Rp

33.320.000

Rp

28.322.000

Rp

24.073.700

Rp

20.462.645

Rp

17.393.248

Rp

14.784.261

Rp

12.566.622

Rp

10.681.629

Rp

10.361.180

Rp

10.050.344

Air conditioner 2 PK

Rp

126.000.000

Rp

107.100.000

Rp

91.035.000

Rp

77.379.750

Rp

65.772.788

Rp

55.906.869

Rp

47.520.839

Rp

40.392.713

Rp

34.333.806

Rp

33.303.792

Rp

32.304.678

Telephone

Rp

15.000.000

Rp

12.750.000

Rp

10.837.500

Rp

9.211.875

Rp

7.830.094

Rp

6.655.580

Rp

5.657.243

Rp

4.808.656

Rp

4.087.358

Rp

3.964.737

Rp

3.845.795

Equipmen
t/Year

10

Building

Rp
2.640.000.
000

Rp
2.508.000.
000

Rp
2.394.826.
500

Rp
2.292.163.
281

Rp
2.198.814.
216

Rp
2.113.744.
189

Rp
2.036.054.
379

Rp
1.964.961.
743

Rp
1.899.781.
955

Rp
1.839.915.
132

Rp
1.784.833.
874

Water
Instalment

Rp
14.510.00
0

Rp
13.784.50
0

Rp
13.162.47
4

Rp
12.598.21
6

Rp
12.085.14
9

Rp
11.617.58
6

Rp
11.190.58
7

Rp
10.799.84
7

Rp
10.441.60
5

Rp
10.112.56
4

Rp
9.809.826

Electricity
Instalment

Rp
114.851.1
36

Rp
109.108.5
79

Rp
104.185.0
55

Rp
99.718.77
2

Rp
95.657.69
3

Rp
91.956.78
8

Rp
88.576.95
4

Rp
85.484.12
4

Rp
82.648.52
9

Rp
80.044.06
9

Rp
77.647.80
2

Year

Production Capasity

100%

Revenue

Investment

Operational Cost

Payment

Salvage Value

BTCF

-18.787.210.407,47

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

0,00

4.567.470.090,19

10

100%

44.500.000.000,00

-37.103.176.022,45

-2.829.353.887,36

2.588.873.965,98

-18.787.210.407,47

7.156.344.056,17

Year

Production Capasity

BTCF

(18.787.210.407)

100%

4.567.470.090

100%

Equipment Depreciation

Water Installment
Depreciation

Building Depreciation

Electricity Depreciation

Depreciation Total

Taxable Income

2.202.211.729,65

Rp2.508.000.000

Rp13.784.500

Rp109.108.579

4833104809

4.567.470.090

1.885.003.404,46

Rp2.394.826.500

Rp13.162.474

Rp104.185.055

4397177433

100%

4.567.470.090

1.618.523.861,83

Rp2.292.163.281

Rp12.598.216

Rp99.718.772

100%

4.567.470.090

1.394.043.888,91

Rp2.198.814.216

Rp12.085.149

100%

4.567.470.090

1.204.565.929,52

Rp2.113.744.189

100%

4.567.470.090

1.044.395.359,43

100%

4.567.470.090

100%

10

Income Taxes

ATCF

-18787210407

-79690415,6

4647160506

170292656,7

51087797,02

4516382293

4023004130

544465959,8

163339787,9

4404130302

Rp95.657.693

3700600947

866869143

260060742,9

4307409347

Rp11.617.586

Rp91.956.788

3421884494

1145585597

343675679

4223794411

Rp2.036.054.379

Rp11.190.587

Rp88.576.954

3180217279

1387252811

416175843,4

4151294247

908.847.699,72

Rp1.964.961.743

Rp10.799.847

Rp85.484.124

2970093414

1597376676

479213002,9

4088257087

4.567.470.090

794.039.341,39

Rp1.899.781.955

Rp10.441.605

Rp82.648.529

2786911429

1780558661

534167598,2

4033302492

100%

4.567.470.090

753.446.283,47

Rp1.839.915.132

Rp10.112.564

Rp80.044.069

2683518049

1883952041

565185612,4

4002284478

100%

7.156.344.056

716.582.463,79

Rp1.784.833.874

Rp9.809.826

Rp77.647.802

2588873966

4567470090

1370241027

5786103029

(265.634.719)

10,000,000,000.00
5,000,000,000.00
0.00
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
-5,000,000,000.00
-10,000,000,000.00
-15,000,000,000.00
-20,000,000,000.00

-25,000,000,000.00

BTCF
ATCF

 Cost breakdown is made to know the

percentage of each cost that is paid for the
this production of Chocola Tea. With a cost
breakdown diagram, company will be able to
pinpoint which variable affects production the
most.

From the diagram above, it is

seen that raw material costs
(direct material) has the largest
portion that is 41% of total
operating costs and distribution
expenses had the smallest share.

34%
Direct Material
Distribution Expenses
57%
5%

Marketting Expenses
Direct Labor
Factory Overhead

3%
1%