Sample Financial Aspect of Feasibility (1)
12
Sales Volume 33,333 33,333 100,000 100,000 Selling Price 250 Cost 180 J F M A Revenues: Net Sales 8,333,250 8,333,250 25,000,000 25,000,000 Cost of Sales 5,999,940 5,999,940 18,000,000 18,000,000 Gross Profit 2,333,310 2,333,310 7,000,000 7,000,000 Operating Expenses: Salaries & Wages 1,083,333 1,083,333 1,083,333 1,083,333 Contract Labor 9,858 9,858 9,858 9,858 SSS, Philhealth, Pag-ibig 20,000 20,000 20,000 20,000 Employee Relations - - - 100,000 Security Services 29,574 29,574 29,574 29,574 Property Insurance (0.2-1 17,100 Depreciation 49,677 49,677 49,677 49,677 Repairs & Maintenance 15,000 15,000 15,000 15,000 Utilities 50,000 50,000 50,000 50,000 Office Supplies 110,000 10,000 10,000 10,000 Taxes & Licenses 131,250 31,250 93,750 93,750 Property Taxes - - 28,000 - Legal 5,000 5,000 5,000 5,000 Donation - - - - Miscellaenous - - 20,000 - Total Expenses 1,520,792 1,303,692 1,414,192 1,466,192 Operating Profit 812,518 1,029,618 5,585,808 5,533,808 Interest Income - - - - Interest Expense 83,333 83,333 83,333 83,333 Net income before taxes 729,185 946,285 5,502,475 5,450,475 Income Taxes 233,339 302,811 1,760,792 1,744,152 Net Income after taxes 495,846 643,474 3,741,683 3,706,323 Loan Payable 10,000,000 10,000,000 10,000,000 10,000,000 Cost Salvage value Dep. Cost Useful life Building 5,000,000 250,000 4,750,000 20 Machinery 2,000,000 100,000 1,900,000 10 Computers 150,000 7,500 142,500 4
-
Upload
warren071809 -
Category
Documents
-
view
216 -
download
0
Transcript of Sample Financial Aspect of Feasibility (1)
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 1/12
Sales Volume 33,333 33,333 100,000 100,000
Selling Price 250
Cost 180 J F M A
Revenues:
Net Sales 8,333,250 8,333,250 25,000,000 25,000,000
Cost of Sales 5,999,940 5,999,940 18,000,000 18,000,000
Gross Profit 2,333,310 2,333,310 7,000,000 7,000,000
Operating Expenses:
Salaries & Wages 1,083,333 1,083,333 1,083,333 1,083,333
Contract Labor 9,858 9,858 9,858 9,858
SSS, Philhealth, Pag-ibig 20,000 20,000 20,000 20,000
Employee Relations - - - 100,000
Security Services 29,574 29,574 29,574 29,574
Property Insurance (0.2-1 17,100
Depreciation 49,677 49,677 49,677 49,677
Repairs & Maintenance 15,000 15,000 15,000 15,000
Utilities 50,000 50,000 50,000 50,000
Office Supplies 110,000 10,000 10,000 10,000
Taxes & Licenses 131,250 31,250 93,750 93,750
Property Taxes - - 28,000 -
Legal 5,000 5,000 5,000 5,000
Donation - - - -
Miscellaenous - - 20,000 - Total Expenses 1,520,792 1,303,692 1,414,192 1,466,192
Operating Profit 812,518 1,029,618 5,585,808 5,533,808
Interest Income - - - -
Interest Expense 83,333 83,333 83,333 83,333
Net income before taxes 729,185 946,285 5,502,475 5,450,475
Income Taxes 233,339 302,811 1,760,792 1,744,152
Net Income after taxes 495,846 643,474 3,741,683 3,706,323
Loan Payable 10,000,000 10,000,000 10,000,000 10,000,000
Cost Salvage value Dep. Cost Useful life
Building 5,000,000 250,000 4,750,000 20
Machinery 2,000,000 100,000 1,900,000 10
Computers 150,000 7,500 142,500 4
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 2/12
Tables & Chairs 400,000 20,000 380,000 10
Delivery van 1,000,000 50,000 950,000 10
Annual Depreciation 8,550,000
Monthly Depreciation
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 3/12
300,000 50,000 33,334 33,333 33,333 33,334
M J J A S O
75,000,000 12,500,000 8,333,500 8,333,250 8,333,250 8,333,500
54,000,000 9,000,000 6,000,120 5,999,940 5,999,940 6,000,120
21,000,000 3,500,000 2,333,380 2,333,310 2,333,310 2,333,380
1,083,333 1,083,333 1,083,333 1,083,333 1,083,333 1,083,333
9,858 9,858 9,858 9,858 9,858 9,858
20,000 20,000 20,000 20,000 20,000 20,000
- 20,000 - - - 20,000
29,574 29,574 29,574 29,574 29,574 29,574
49,677 49,677 49,677 49,677 49,677 49,677
15,000 15,000 15,000 15,000 15,000 15,000
50,000 50,000 50,000 50,000 50,000 50,000
10,000 10,000 10,000 10,000 10,000 10,000
281,250 46,875 31,251 31,250 31,250 31,251
- 28,000 - - 28,000 -
5,000 5,000 5,000 5,000 5,000 5,000
- 10,000 - 10,000 - 10,000
- 20,000 - - 20,000 - 1,553,692 1,397,317 1,303,693 1,313,692 1,351,692 1,333,693
19,446,308 2,102,683 1,029,687 1,019,618 981,618 999,687
- - - - - -
83,333 83,333 83,333 83,333 83,333 83,333
19,362,975 2,019,350 946,354 936,285 898,285 916,354
6,196,152 646,192 302,833 299,611 287,451 293,233
13,166,823 1,373,158 643,521 636,674 610,834 623,121
10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000
Depreciation
237,500
190,000
35,625
ABC Company
Projected Income Statement
For the Year Ended December 31, 2014
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 4/12
38,000
95,000
596,125
49,677
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 5/12
50,000 200,000 1,000,000
N D Total
12,500,000 50,000,000 250,000,000
9,000,000 36,000,000 180,000,000
3,500,000 14,000,000 70,000,000
1,083,333 1,083,337 13,000,000
9,858 9,862 118,300
20,000 20,000 240,000
100,000 - 240,000
29,574 29,574 354,888
17,100
49,677 49,678 596,125
15,000 15,000 180,000
50,000 50,000 600,000
10,000 10,000 220,000
46,875 187,500 1,037,500
- 28,000 112,000
5,000 5,000 60,000
- 10,000 40,000
- 20,000 80,000 1,419,317 1,517,951 16,895,913
2,080,683 12,482,049 53,104,087
- - -
83,333 83,337 1,000,000
1,997,350 12,398,712 52,104,087
639,152 3,967,588 16,673,306
1,358,198 8,431,124 35,430,781
10,000,000 10,000,000
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 6/12
Sales Volume 22,430 22,430 22,430 22,430
Selling Price 106
Cost 53 J F M A
Revenues:
Net Sales 2,377,580 2,377,580 2,377,580 2,377,580
Cost of Sales 1,188,790 1,188,790 1,188,790 1,188,790
Gross Profit 1,188,790 1,188,790 1,188,790 1,188,790
Operating Expenses:
Salaries and Wages 281,667 281,667 281,667 281,667
Contract Labor 17,333 17,333 17,333 17,333
Employee Insurance - - - -
Employee Benefits 13,000 13,000 13,000 13,000
Employee Relations 10,000 26,000
Plant Protection 29,250 29,250 29,250 29,250
Property Insurance 2,500 2,500 2,500 2,500
Depreciation 15,000 15,000 15,000 15,000
Repairs & Maintenance 5,000 5,000 5,000 5,000
Utilities 100,000 100,000 100,000 100,000
Property Rent - - - -
Office Supplies 5,000 5,000 5,000 5,000
Communication 10,000 10,000 10,000 10,000
Travel
LegalOffice/Business Taxes 9,749 9,749 9,749 9,749
Donation
Property Taxes 13,333 13,333 13,333 13,333
MIS/EDP 7,000 7,000 7,000 7,000
Research & Development
Advertising 10,000 10,000 10,000 10,000
Promotion 5,000 5,000 5,000 5,000
Miscellaneous 6,000 6,000 6,000 6,000
Total Expenses 539,832 529,832 529,832 555,832
Operating Profit 648,958 658,958 658,958 632,958
Interest Income - - - -
Interest Expense
Net income before taxes 648,958 658,958 658,958 632,958
Income Taxes 207,667 210,867 210,867 202,547
Net Income after taxes 441,291 448,091 448,091 430,411
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 7/12
22,430 22,430 22,430 22,430 22,430 22,430
M J J A S O
2,377,580 2,377,580 2,377,580 2,377,580 2,377,580 2,377,580
1,188,790 1,188,790 1,188,790 1,188,790 1,188,790 1,188,790
1,188,790 1,188,790 1,188,790 1,188,790 1,188,790 1,188,790
281,667 281,667 281,667 281,667 281,667 281,667
17,333 17,333 17,333 17,333 17,333 17,333
- - - - - -
13,000 13,000 13,000 13,000 13,000 13,000
10,000
29,250 29,250 29,250 29,250 29,250 29,250
2,500 2,500 2,500 2,500 2,500 2,500
15,000 15,000 15,000 15,000 15,000 15,000
5,000 5,000 5,000 5,000 5,000 5,000
100,000 100,000 100,000 100,000 100,000 100,000
- - - - - -
5,000 5,000 5,000 5,000 5,000 5,000
10,000 10,000 10,000 10,000 10,000 10,000
9,749 9,749 9,749 9,749 9,749 9,749
13,333 13,333 13,333 13,333 13,333 13,333
7,000 7,000 7,000 7,000 7,000 7,000
10,000 10,000 10,000 10,000 10,000 10,000
5,000 5,000 5,000 5,000 5,000 5,000
6,000 6,000 6,000 6,000 6,000 6,000
529,832 539,832 529,832 529,832 529,832 529,832
658,958 648,958 658,958 658,958 658,958 658,958
- - - - - -
658,958 648,958 658,958 658,958 658,958 658,958
210,867 207,667 210,867 210,867 210,867 210,867
448,091 441,291 448,091 448,091 448,091 448,091
ABC Company
Projected Income Statement
For the Year Ended December 31, 2014
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 8/12
269,157
22,430 22,427 269,157 309,531 355,960 409,354 470,758
N D Total Year 2014 Year 2015 Year 2016 Year 2017 Year 2018
2,377,580 2,377,262 28,530,642 32,810,286 37,731,760 43,391,524 49,900,348
1,188,790 1,188,631 14,265,321 16,405,143 18,865,880 21,695,762 24,950,174
1,188,790 1,188,631 14,265,321 16,405,143 18,865,880 21,695,762 24,950,174
281,667 281,663 3,380,000 3,718,000 4,089,800 4,498,780 4,948,658
17,333 17,337 208,000 228,800 251,680 276,848 304,533
- - - - - - -
13,000 13,000 156,000 171,600 188,760 207,636 228,400
26,000 72,000 78,000 83,200 91,000 104,000
29,250 29,250 351,000 386,100 424,710 467,181 513,899
2,500 2,500 30,000 30,000 30,000 30,000 30,000
15,000 15,000 180,000 180,000 180,000 180,000 180,000
5,000 5,000 60,000 66,000 72,600 79,860 87,846
100,000 100,000 1,200,000 1,380,002 1,586,999 1,825,049 2,098,811
- - -
5,000 5,000 60,000 63,000 66,150 69,458 72,930
10,000 10,000 120,000 126,000 132,300 138,915 145,861
- - - - -
- - - - - 9,749 9,748 116,987 133,039 151,494 172,718 197,126
-
13,333 13,337 160,000 160,000 160,000 160,000 160,000
7,000 7,000 84,000 88,200 92,610 97,241 102,103
- - - - -
10,000 10,000 120,000 126,000 132,300 138,915 145,861
5,000 5,000 60,000 63,000 66,150 69,458 72,930
6,000 6,000 72,000 75,600 79,380 83,349 87,516
529,832 555,835 6,429,987 7,073,341 7,788,133 8,586,407 9,480,473
658,958 632,796 7,835,334 9,331,802 11,077,747 13,109,355 15,469,701
- - -
-
658,958 632,796 7,835,334 9,331,802 11,077,747 13,109,355 15,469,701
210,867 202,495 2,507,312 2,986,177 3,544,879 4,194,994 4,950,304
448,091 430,301 5,328,022 6,345,625 7,532,868 8,914,361 10,519,397
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 9/12
2014
Cash 19,895,038 Accounts Receivable 2,377,554 2,377,554
Allowance for Bad Debts
Other Receivables -
Inventories 820,257
Office Supplies -
Prepaid Rent -
Prepaid Insurance -
Total current assets 23,092,849
Land 3,000,000
Building 4,000,000
Accumulated depreciation (150,000) 3,850,000
Machineries & Equipment 3,000,000
Accumulated depreciation (300,000) 2,700,000
Other non-current asset
Total non-current assets 9,550,000
Total Assets 32,642,849
Accounts Payable 1,367,095
Notes Payable -
Withholding tax payable 50,000
SSS Contributions payable 11,700 Philhealth contributions payable 5,200
Pag-ibig contributions payable 5,200
Output tax payable 134,416
Accrued Business Taxes Payable 116,987
Income Taxes payable 624,229
Dividends Payable 3,000,000
Interest payable -
Unearned revenues -
CP - LTD -
Total current liabilities 5,314,827
Bonds Payable -
Mortgage Payable -
Total non-current liabilities -
Total liabilities 5,314,827
Ordinary Share (Authorized shares) 25,000,000
Share Premium -
Retained Earnings 2,328,022
Liabilities
Shareholders' Equity
Assets
ABC Company
Projected Statement of Financial Po
December 31, 2014 to 2018
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 10/12
Total Shareholders' Equity 27,328,022
Total liabilities and shareholders' equity 32,642,849
(0)
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 11/12
2015 2016 2017 2018
23,567,860 26,407,850 30,609,062 36,350,350 2,734,190.50 3,144,313.33 3,615,960.33 4,158,362.33
943,294.00 1,084,788.10 1,247,508.70 1,372,259.57
27,245,344 30,636,951 35,472,531 41,880,972
3,000,000 3,000,000 3,000,000 3,000,000
4,000,000 4,000,000 4,000,000 4,000,000
(300,000) (450,000) (600,000) (750,000)
3,000,000 3,000,000 3,000,000 3,000,000
(600,000) (900,000) (1,200,000) (1,500,000)
9,100,000 8,650,000 8,200,000 7,750,000
36,345,344 39,286,951 43,672,531 49,630,972
0.00 0.00 (0.00) 0.00
1,572,157 1,807,980 2,079,181 2,287,099
50,000 50,000 50,000 50,000
11,700 11,700 11,700 11,700 5,200 5,200 5,200 5,200
5,200 5,200 5,200 5,200
147,857.22 162,642.95 178,907.24 196,797.97
133,039 151,494 172,718 197,126
746,544.25 886,219.75 1,048,748.50 1,237,576.00
5,000,000.00 5,000,000.00 5,000,000.00 5,000,000.00
7,671,697 8,080,437 8,551,655 8,990,699
- - - -
7,671,697 8,080,437 8,551,655 8,990,699
25,000,000 25,000,000 25,000,000 25,000,000
3,673,646.99 6,206,514.58 10,120,875.76 15,640,272.31
ition
8/13/2019 Sample Financial Aspect of Feasibility (1)
http://slidepdf.com/reader/full/sample-financial-aspect-of-feasibility-1 12/12
28,673,647 31,206,515 35,120,876 40,640,272
36,345,344 39,286,951 43,672,531 49,630,972
(0) (0) 0 (0)
