Sample Financial Aspect of Feasibility (1)

ABC Co Projected Inc For the Year Ended Sales Volume Selling Price Cost

33,333 250 180 J

Revenues: Net Sales Cost of Sales Gross Profit Operating Expenses: Salaries & Wages Contract Labor SSS, Philhealth, Pag-ibig Employee Relations Security Services Property Insurance (0.2-1%) Depreciation Repairs & Maintenance Utilities Office Supplies Taxes & Licenses Property Taxes Legal Donation Miscellaenous Total Expenses Operating Profit Interest Income Interest Expense Net income before taxes Income Taxes Net Income after taxes

Loan Payable

Building Machinery Computers

33,333

F

100,000

100,000

M

A

8,333,250 5,999,940 2,333,310

8,333,250 5,999,940 2,333,310

25,000,000 18,000,000 7,000,000

25,000,000 18,000,000 7,000,000

1,083,333 9,858 20,000 29,574 17,100 49,677 15,000 50,000 110,000 131,250 5,000 1,520,792 812,518 83,333 729,185 233,339 495,846

1,083,333 9,858 20,000 29,574

1,083,333 9,858 20,000 29,574

1,083,333 9,858 20,000 100,000 29,574

49,677 15,000 50,000 10,000 31,250 5,000 1,303,692 1,029,618 83,333 946,285 302,811 643,474

49,677 15,000 50,000 10,000 93,750 28,000 5,000 20,000 1,414,192 5,585,808 83,333 5,502,475 1,760,792 3,741,683

49,677 15,000 50,000 10,000 93,750 5,000 1,466,192 5,533,808 83,333 5,450,475 1,744,152 3,706,323

10,000,000

10,000,000

10,000,000

10,000,000

Cost Salvage value Dep. Cost Useful life 5,000,000 250,000 4,750,000 20 2,000,000 100,000 1,900,000 10 150,000 7,500 142,500 4

Tables & Chairs Delivery van

400,000 1,000,000

Annual Depreciation Monthly Depreciation

8,550,000

20,000 50,000

380,000 950,000

10 10

ABC Company Projected Income Statement For the Year Ended December 31, 2014 300,000

50,000

33,334

33,333

33,333

33,334

M

J

J

A

S

O

75,000,000 54,000,000 21,000,000

12,500,000 9,000,000 3,500,000

8,333,500 6,000,120 2,333,380

8,333,250 5,999,940 2,333,310

8,333,250 5,999,940 2,333,310

8,333,500 6,000,120 2,333,380

1,083,333 9,858 20,000 29,574

1,083,333 9,858 20,000 20,000 29,574

1,083,333 9,858 20,000 29,574

1,083,333 9,858 20,000 29,574

1,083,333 9,858 20,000 29,574

1,083,333 9,858 20,000 20,000 29,574

49,677 15,000 50,000 10,000 281,250 5,000 1,553,692 19,446,308 83,333 19,362,975 6,196,152 13,166,823

49,677 15,000 50,000 10,000 46,875 28,000 5,000 10,000 20,000 1,397,317 2,102,683 83,333 2,019,350 646,192 1,373,158

49,677 15,000 50,000 10,000 31,251 5,000 1,303,693 1,029,687 83,333 946,354 302,833 643,521

49,677 15,000 50,000 10,000 31,250 5,000 10,000 1,313,692 1,019,618 83,333 936,285 299,611 636,674

49,677 15,000 50,000 10,000 31,250 28,000 5,000 20,000 1,351,692 981,618 83,333 898,285 287,451 610,834

49,677 15,000 50,000 10,000 31,251 5,000 10,000 1,333,693 999,687 83,333 916,354 293,233 623,121

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

38,000 95,000 596,125 49,677

50,000

200,000

1,000,000

N

D

Total

12,500,000 9,000,000 3,500,000

50,000,000 36,000,000 14,000,000

250,000,000 180,000,000 70,000,000

1,083,333 9,858 20,000 100,000 29,574

1,083,337 9,862 20,000 29,574

49,677 15,000 50,000 10,000 46,875 5,000 1,419,317 2,080,683 83,333 1,997,350 639,152 1,358,198

49,678 15,000 50,000 10,000 187,500 28,000 5,000 10,000 20,000 1,517,951 12,482,049 83,337 12,398,712 3,967,588 8,431,124

13,000,000 118,300 240,000 240,000 354,888 17,100 596,125 180,000 600,000 220,000 1,037,500 112,000 60,000 40,000 80,000 16,895,913 53,104,087 1,000,000 52,104,087 16,673,306 35,430,781

10,000,000

10,000,000

ABC Co Projected Inc For the Year Ended Sales Volume Selling Price Cost Revenues: Net Sales Cost of Sales Gross Profit Operating Expenses: Salaries and Wages Contract Labor Employee Insurance Employee Benefits Employee Relations Plant Protection Property Insurance Depreciation Repairs & Maintenance Utilities Property Rent Office Supplies Communication Travel Legal Office/Business Taxes Donation Property Taxes MIS/EDP Research & Development Advertising Promotion Miscellaneous Total Expenses Operating Profit Interest Income Interest Expense Net income before taxes Income Taxes Net Income after taxes

22,430 106 53 J

22,430

F

22,430

M

22,430

A

2,377,580 1,188,790 1,188,790

2,377,580 1,188,790 1,188,790

2,377,580 1,188,790 1,188,790

2,377,580 1,188,790 1,188,790

281,667 17,333 13,000 10,000 29,250 2,500 15,000 5,000 100,000 5,000 10,000

281,667 17,333 13,000

281,667 17,333 13,000

29,250 2,500 15,000 5,000 100,000 5,000 10,000

29,250 2,500 15,000 5,000 100,000 5,000 10,000

281,667 17,333 13,000 26,000 29,250 2,500 15,000 5,000 100,000 5,000 10,000

9,749

9,749

9,749

9,749

13,333 7,000

13,333 7,000

13,333 7,000

13,333 7,000

10,000 5,000 6,000 539,832 648,958 -

10,000 5,000 6,000 529,832 658,958 -

10,000 5,000 6,000 529,832 658,958 -

10,000 5,000 6,000 555,832 632,958 -

648,958 207,667 441,291

658,958 210,867 448,091

658,958 210,867 448,091

632,958 202,547 430,411

ABC Company Projected Income Statement For the Year Ended December 31, 2014 22,430

M

22,430

22,430

22,430

22,430

22,430

J

J

A

S

O

2,377,580 1,188,790 1,188,790

2,377,580 1,188,790 1,188,790

2,377,580 1,188,790 1,188,790

2,377,580 1,188,790 1,188,790

2,377,580 1,188,790 1,188,790

2,377,580 1,188,790 1,188,790

281,667 17,333 13,000

281,667 17,333 13,000

281,667 17,333 13,000

281,667 17,333 13,000

281,667 17,333 13,000

29,250 2,500 15,000 5,000 100,000 5,000 10,000

281,667 17,333 13,000 10,000 29,250 2,500 15,000 5,000 100,000 5,000 10,000

29,250 2,500 15,000 5,000 100,000 5,000 10,000

29,250 2,500 15,000 5,000 100,000 5,000 10,000

29,250 2,500 15,000 5,000 100,000 5,000 10,000

29,250 2,500 15,000 5,000 100,000 5,000 10,000

9,749

9,749

9,749

9,749

9,749

9,749

13,333 7,000

13,333 7,000

13,333 7,000

13,333 7,000

13,333 7,000

13,333 7,000

10,000 5,000 6,000 529,832 658,958 -

10,000 5,000 6,000 539,832 648,958 -

10,000 5,000 6,000 529,832 658,958 -

10,000 5,000 6,000 529,832 658,958 -

10,000 5,000 6,000 529,832 658,958 -

10,000 5,000 6,000 529,832 658,958 -

658,958 210,867 448,091

648,958 207,667 441,291

658,958 210,867 448,091

658,958 210,867 448,091

658,958 210,867 448,091

658,958 210,867 448,091

22,430

22,427

N

D

269,157 269,157

Total Year 2014

309,531

355,960

409,354

470,758

Year 2015

Year 2016

Year 2017

Year 2018

2,377,580 1,188,790 1,188,790

2,377,262 1,188,631 1,188,631

28,530,642 14,265,321 14,265,321

32,810,286 16,405,143 16,405,143

37,731,760 18,865,880 18,865,880

43,391,524 21,695,762 21,695,762

49,900,348 24,950,174 24,950,174

281,667 17,333 13,000 29,250 2,500 15,000 5,000 100,000 5,000 10,000

281,663 17,337 13,000 26,000 29,250 2,500 15,000 5,000 100,000 5,000 10,000

3,718,000 228,800 171,600 78,000 386,100 30,000 180,000 66,000 1,380,002

4,089,800 251,680 188,760 83,200 424,710 30,000 180,000 72,600 1,586,999

4,498,780 276,848 207,636 91,000 467,181 30,000 180,000 79,860 1,825,049

4,948,658 304,533 228,400 104,000 513,899 30,000 180,000 87,846 2,098,811

9,749

9,748

63,000 126,000 133,039

66,150 132,300 151,494

69,458 138,915 172,718

72,930 145,861 197,126

13,333 7,000

13,337 7,000

10,000 5,000 6,000 529,832 658,958 -

10,000 5,000 6,000 555,835 632,796 -

160,000 88,200 126,000 63,000 75,600 7,073,341 9,331,802

160,000 92,610 132,300 66,150 79,380 7,788,133 11,077,747

160,000 97,241 138,915 69,458 83,349 8,586,407 13,109,355

160,000 102,103 145,861 72,930 87,516 9,480,473 15,469,701

658,958 210,867 448,091

632,796 202,495 430,301

3,380,000 208,000 156,000 72,000 351,000 30,000 180,000 60,000 1,200,000 60,000 120,000 116,987 160,000 84,000 120,000 60,000 72,000 6,429,987 7,835,334 7,835,334 2,507,312 5,328,022

9,331,802 2,986,177 6,345,625

11,077,747 3,544,879 7,532,868

13,109,355 4,194,994 8,914,361

15,469,701 4,950,304 10,519,397

ABC Company Projected Statement of Financial Position December 31, 2014 to 2018 2014 Assets Cash Accounts Receivable Allowance for Bad Debts Other Receivables Inventories Office Supplies Prepaid Rent Prepaid Insurance Total current assets Land Building Accumulated depreciation Machineries & Equipment Accumulated depreciation Other non-current asset Total non-current assets Total Assets

2,377,554

19,895,038 2,377,554 820,257 23,092,849 3,000,000

4,000,000 (150,000) 3,000,000 (300,000)

3,850,000 2,700,000 9,550,000 32,642,849

Liabilities Accounts Payable Notes Payable Withholding tax payable SSS Contributions payable Philhealth contributions payable Pag-ibig contributions payable Output tax payable Accrued Business Taxes Payable Income Taxes payable Dividends Payable Interest payable Unearned revenues CP - LTD Total current liabilities Bonds Payable Mortgage Payable Total non-current liabilities Total liabilities

1,367,095 50,000 11,700 5,200 5,200 134,416 116,987 624,229 3,000,000 5,314,827 5,314,827 Shareholders' Equity

Ordinary Share (Authorized shares) Share Premium Retained Earnings

25,000,000 2,328,022

Total Shareholders' Equity Total liabilities and shareholders' equity

27,328,022 32,642,849 (0)

any Financial Position 14 to 2018 2015

2016

2017

2018

23,567,860 2,734,190.50

26,407,850 3,144,313.33

30,609,062 3,615,960.33

36,350,350 4,158,362.33

943,294.00

1,084,788.10

1,247,508.70

1,372,259.57

27,245,344 3,000,000 4,000,000 (300,000) 3,000,000 (600,000)

30,636,951 3,000,000 4,000,000 (450,000) 3,000,000 (900,000)

35,472,531 3,000,000 4,000,000 (600,000) 3,000,000 (1,200,000)

41,880,972 3,000,000 4,000,000 (750,000) 3,000,000 (1,500,000)

9,100,000 36,345,344 0.00 1,572,157

8,650,000 39,286,951 0.00 1,807,980

8,200,000 43,672,531 (0.00) 2,079,181

7,750,000 49,630,972 0.00 2,287,099

50,000 11,700 5,200 5,200 147,857.22 133,039 746,544.25 5,000,000.00

50,000 11,700 5,200 5,200 162,642.95 151,494 886,219.75 5,000,000.00

50,000 11,700 5,200 5,200 178,907.24 172,718 1,048,748.50 5,000,000.00

50,000 11,700 5,200 5,200 196,797.97 197,126 1,237,576.00 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

28,673,647 36,345,344 (0)

31,206,515 39,286,951 (0)

35,120,876 43,672,531 0

40,640,272 49,630,972 (0)