BINAGOL

4.2 DEMAND SITUATION

4.2.1 Population Growth Figure Data

Table No. 4
Population of Pio Duran, Albay (Tourist)

Census Year POPULATION

2024 13,510
Source : Municipal Planning Development Office ( MPDO )

Table No. 5
Historical Household growth 2019 - 2023

Total Household
Growth
Year Base Decrease
( A ) ( B ) = A x .05 % ( A-B )
2024 13,510 142 13,368
2023 13,368 140 13,228
2022 13,228 139 13,089
2021 13,089 137 12,951
2020 12,951 136 12,815
Average growth rate : 1.05%
Source : Municipal Planning Development Office (MPDO) Household of Pio Duran

4.2.1 Past Demand

Table No. 6
Past Demand Figures

Projected Target Market Market Average No. of Products Projected

Buying from Acceptability Frequency Purchase Demand of
Year Population
the industry Rate (Q. No. 4 ) of Purchase Per Year Products
A B = A x 32 % C D E F= B x C x D x E
2024 13,510 4323 76.00% 34 1 111711
2023 13,368 4278 76.00% 34 1 110539
2022 13,228 4233 76.00% 34 1 109378
2021 13,089 4188 76.00% 34 1 108229
2020 12,951 4144 76.00% 34 1 107093
Assumptio 32%
 1/2 Average Frequency of Purchase from the actual survey's results.

4.2.2 Historical Growth

Table No. 7
Projected Population Growth

Total Population
Growth
Year Base Increase
( A ) ( B ) = A x 1.05 % ( A+B )
2025 13,652 143 13,795
2026 13,795 145 13,940
2027 13,940 146 14,087
2028 14,087 148 14,234
2029 14,234 149 14,384
Average growth rate : 1.05%

4.2.3 Project Demand

Table No. 8
Projected Demand Figures

Projected Target Market Market Average Number of Projected

Buying from Acceptability Frequency Purchase Demand of
Year Population
the industry Rate ( T - No.28 ) of Purchase Per Year Products
A B = A x 32 % C D E F= B x C x D x E
2025 13,652 4369 76.00% 34 1 112886
2026 13,940 4461 76.00% 34 1 115269
2027 14,087 4508 76.00% 34 1 116479
2028 14,234 4555 76.00% 34 1 117702
2029 14,384 4603 76.00% 34 1 118938
Assumptio 32%

Table No. 9
Basis for computation of Frequency of Purchase ( FOP )

Choices Percentage of results Weight FOAP ( annually )

Once a week 34.00% 2 52

Twice a week 38.00% 1 104
 Once a month 20.00% 3 12
Twice a month 8.00% 4 24
Total 100% 10
Note : Assigment of weight is based on the number of respondents in percentage

Computation of weighted average of FOP on annual consumption ( WA of FOP )

1 ( 104 ) + 2 ( 52 ) + 3 ( 12 ) + 4 ( 24 )
WA of FOP =
10

104+ 104 + 36 + 96
=
10

340
=
10

WA of FOP = 34

4.3. SUPPLY SITUATION

4.3.1 Supply Figures Data ( 2024 )

Table No. 10
Supply Figures Data ( 2024 )

COMPETITORS
A B C Total
3% 5% 2%
3387 5644 20000 29031

5% + 3% + 4% 10%
Average Growht rate of Sales = = = 3%
3 3
Source : As per Compititor's Interview

4.3.2 PAST SUPPLY

Table No. 11
Historical Supply of Accessories in Pio Duran , Albay

BASE SUPPLY GROWTH RATE PAST SUPPLY

Year
A B C=A-B
 2024 54720 4104 50616
2023 50616 3796 46820
2022 46820 3511 43308
2021 43308 3248 40060
2020 40060 3005 37056
Average Growth Rate of Sales = 8%

ARITHMETIC METHOD

Actual Supply Last Year ( 2024 ) 50616

Less : Demand for the first year ( 2020 ) 37056
The Difference ( increase / Increase ) 13560
Divided by number of years 5
This figure will be the increase for the projection 2712

4.3.3 Projected supply

Table No. 12
Projected Annual Supply

BASE SUPPLY Annual increase Projection PROJECTED SUPPLY

Year
A B C=A + B
2025 57432 2712 60144
2026 60144 2712 62856
2027 62856 2712 65568
2028 65568 2712 68280
2029 68280 2712 70992

4.4 Demend - Supply Analysis

Table No.
Summary of Demand - Supply Analysis
Year of Operation Total Projected Demand Total Projected Supply
2025 112886 60144
2026 115269 62856
2027 116479 65568
2028 117702 68280
 2029 118938 70992

Table No.
Demend - Supply Gap
Demand ( D ) Supply ( S ) D - S Gap Percent Unserved
Year
A B C=A - B D = C / A x 100
2025 112886 60144 52742 46.72%
2026 115269 62856 52413 45.47%
2027 116479 65568 50911 43.71%
2028 117702 68280 49422 41.99%
2029 118938 70992 47946 40.31%

4.5 MARKET SHARE ANALYSIS

Table No. 12
Market Share
Sales Projection Projection + Supply Market Share
Year
A B C = A / B x 100
2025 9600 69744 14%
2026 10320 73176 14%
2027 11094 76662 14%
2028 11926 80206 15%
2029 12820 83812 15%
Increase 7.50%

Projected Sales Revenue

Table No.
Projected Sales Revenue Schedule A
Sales Projection Price
Year Sale Revenue
Okara Embutido 45/pack
2025 9600 45 432,000.00
2026 10320 45 464,400.00
2027 11094 45 499,230.00
2028 11926 45 536,670.00
2029 12820 45 576,900.00
 Financial Assumptions

Table No.
TOTAL PROJECT COSTS ANNUALLY

A. Fixed Assets Amount Notes

Kitchen Appliances - Refrigirator 7,899.00 Table No.
Vehicle - Motorcycle 20,000.00 Table No.
Light Equipment 4,645.00 Table No.
Furniture and Fixtures 1,389.00 Table No.
Store Furniture and Fixtures 1,280.00 Table No.
Total fixed assets #REF!
B. Working Capital
Advertising and Promotion 4,200.00 Table No.
Gas Expenses 12,900.00 Table No.
Raw Materials 115,005.36 Table No.
Office Supplies 10,202.00 Table No.
Cleaning Supplies 25,226.00 Table No.
Kitchen Tools #REF! Table No.
Utilities Expense #REF! Table No.
Depreciation Expenses 28,489.07 Table No.
Total Working Capitals #REF!
C. Pre - operating Expense
Project Feasibility Study 10,000.00 Table No.
Permits , and Licences #REF! Table No.
Total Pre - Operating Expense #REF!
D. Contingency Reserve ( 5 % )
Fixed Assets #REF! Table No.
Working Capitals #REF! Table No.
Pre - operating Expense #REF! Table No.
Total Contingency #REF!
Total Project Costs #REF! Owner's Equity

The initial capital requirement for the business is estimated to be at Php 3,889,355.64
to cover the capital outlay and miscellaneous expenses of the company for 12 months.
Furthermore, a contingency fund is being set aside for funding source in case there will be
in the estimates or unexpected will be incured.

Table No.
Fixed Asset
Production Equipments
Description Quantity Unit Unit Price Total Costs
Chest Freezer 1 pcs. 7,899 7,899.00
Total #REF!

Table No.
Fixed Asset
Furnitures and Fixtures
Description Quantity Unit Unit Price Total Costs
Office Table 1 pcs. 423 423.00
Rack 1 pcs. 354 354.00
Kitchen table 1 pcs. 318 318.00
Monoblock Chair 3 pcs. 98 294.00
Total #REF!

Table No.
Fixed Asset
Office Equipments
Description Quantity Unit Unit Price Total Costs
Printer 1 unit 3,328 3,328.00
Total #REF!

Table No.
Gas Expenses
Unit Total Total Costs
Description Qnty. Unit
Price Unit Cost Monthly Annually
Solane LPG 1 unit 1075 1075 1,075.00 12,900.00
Total 12,900.00

Table No.
Raw Materials
 Unit Total Total Costs
Description Qnty. Unit
Price Unit Cost Monthly Annually
Soybean pulp 1 Liter 10 10 10.00 120.00
Onion 1 kilo 100 50 50.00 600.00
Garlic 1 pcs. 10 10 10.00 120.00
3 pcs. 10 30 30.00 360.00
Ajinomoto 11 pcs. 54 567 567.00 6,804.00
Laurel 105 pcs. 10 1050 1,050.00 12,600.00
Salt 3 kilo 20 52.5 52.50 630.00
Jar 48 pcs. 18.36 881.28 881.28 10,575.36
Vinegar 32 Pack 10 315 315.00 3,780.00
Ginger 2 kilo 80 160 160.00 1,920.00
Squid 32 kilo 180 5670 5,670.00 68,040.00
Sugar 11 kilo 76 798 798.00 9,576.00
Total 115,005.36

Table No.
Direct Labor
Position Salary per day Number of Days Monthly Salary Annual Salary
Helper 395 24 9,480.00 113,760.00
Production Worker 395 24 9,480.00 113,760.00
Total #REF! #REF!

Table No.
Fringe benefits schedule

Monthly Employee Share Yearly Employee Share

Position
SSS Pag ibig PhilHealth SSS Pag ibig PhilHealth
Delivery #REF! #REF! #REF! #REF! #REF! #REF!
Production Worker #REF! #REF! #REF! #REF! #REF! #REF!
Total #REF! #REF! #REF! #REF! #REF! #REF!
Total Monthly Benefit #REF! Total Yearly Benefit #REF!

Table No.
Kitchen Tools
Unit Total Total Costs
Description Qnty. Unit
Price Unit Cost Monthly Annually
Knife 2 pcs. 104 208 208 208.00
Chopping Board 1 set 36 36 36 216.00
Diswashing Liquid 2 pcs. 49 98 98 98.00
Food Processor 1 pcs. 899 899 899 899.00
Scotch Bright 2 pcs. 95 190 190 190.00
 Dipper 1 pcs. 136 136 136 136.00
Bucket 4 pcs. 28 112 112 112.00
Tweezer 2 pcs. 340 680 680 680.00
Jar ( 24pcs./box ) 2 box 340 680 680 8,160.00
Measuring Cup
1 set 35 35 35 35.00
( 5 pcs. / Set )
Measuring spoon
1 set 35 35 35 35.00
( 5 pcs. / Set )
Presure Cooker 1 pc. 666 666 666 666.00
Meat Grinder 1 pc 239 239 239 239.00
Plastic Jar Sealer
2 set 40 80 80 960.00
( 100pcs. / Set )
Electric Heat Gun 1 set 135 135 135 135.00
Hair Net 1 set 40 40 40 480.00
Plastic Gloves 1 set 100 100 100 1,200.00
Sandok 1 pc. 165 165 165 165.00
Basin 2 pc. 326 652 652 652.00
Timba/Tabo 1 set 82 82 82 82.00
Total #REF!

Table No.
Communication and Internet
Description Monthly Yearly
PLDT Wifi 1,500 18,000.00
Total 18,000.00

Table No.
Cleaning Supplies
Unit Total Total Costs
Description Qnty. Unit
Price Unit Cost Monthly Annually
Sponge 2 pcs. 5 10 10.00 120.00
Steel Wool 2 pcs. 15 30 30.00 360.00
Diswaching Liquid 2 gallon 120 240 240.00 2,880.00
Garbage bag 1 roll 50 50 50.00 600.00
Broom 2 pcs. 120 240 240.00 240.00
Dustpan 2 pcs. 40 80 80.00 80.00
Disinfectants 2 pcs. 165 330 330.00 3,960.00
Glass Cleaner/ Glass
Cleaning Clothes 4 pcs. 215 860 860.00 10,320.00
Floor Cleaner 2 pcs. 105 210 210.00 210.00
Toilet Cleaning
Solution 2 pcs. 100 200 200.00 2,400.00
Anti Bacterial
2 pcs. 120 240 240.00 2,880.00
 Hand Wash 2 pcs. 120 240 240.00 2,880.00
Air Freshener 2 pcs. 49 98 98.00 1,176.00
Total 25,226.00

Table No.
Office Supplies
Unit Total Total Costs
Items Qnty. Unit
Price Unit Cost Monthly Annually
Packing Tape 3 pcs. 18 54 54 648.00
Paper Sticker 3 ream 154 462 462 5,544.00
Bond Paper 1 ream 210 210 210 2,520.00
Ballpen 1 set 179 179 179 179.00
scissor 3 pcs. 14 42 42 42.00
Calculator 1 unit 125 125 125 125.00
Glue 2 pcs. 45 90 90 1,080.00
Stapler 2 pcs. 20 40 40 40.00
Printing Ink 1 box 56 56 56 672.00
Total 10,202.00

Table No.
Advertising and Promotion
Unit Total
Items Qnty. Unit Total Costs
Price Unit Cost
Flyers 100 pcs. 1 100 100.00
Tarpaulin ( 2x4 ) 1 pcs. 200 200 200.00
Total #REF!

Table No.
Permits and Licences
Description Amount
DTI Permit 530.00
Barangay Clearance 150.00
Mayor's Permit ( Business Permit ) 1,725.00
Fire Insurance 500.00
Sanitary Permit 100.00
Community Tax Certificate 130.00
Total #REF!

Table No.
Utilities Schedule A
 Watts Consume per Hours Kilowatts KWH
Electric Equipment
A B C D=(AxB )/C
Refrigerator 800 24 #REF! #REF!
Stand fan 150 8 #REF! #REF!
Cannon Printer 340 1 #REF! #REF!
Laptop 500 8 #REF! #REF!
AVR 1500 24 #REF! #REF!
Light 120 8 #REF! #REF!
PLDT Wifi 15 24 #REF! #REF!

Table No.
Utilities Schedule B
Total days of
KWH Electric Rate Electric Costs
Electric Equipment Consumption
A B C D=AxBxC
Production Equipment
Generator #REF! 16.5 22 #REF!
Electric Water Pump #REF! 16.5 22 #REF!
Refrigerator #REF! 16.5 22 #REF!
Office Equipment
Stand fan #REF! 16.5 22 #REF!
Cannon Printer #REF! 16.5 22 #REF!
Smartphone ( Company Phone ) #REF! 16.5 22 #REF!
Laptop ( Second Hand ) #REF! 16.5 22 #REF!
AVR #REF! 16.5 22 #REF!
Light #REF! 16.5 22 #REF!
PLDT Wifi #REF! 16.5 22 #REF!

Table No.
Utilities Schedule C
Number of Total Monthly Yearly Electric
Monthly Bills
Electric Equipment Unit Bills Costs
A B C= A x B D = C x 12
Production Equipment
Generator 1 #REF! #REF! #REF!
Electric Water Pump 1 #REF! #REF! #REF!
Refrigerator 1 #REF! #REF! #REF!
Electric costs for Production Equipment #REF! #REF!
Office Equipment
Stand fan 1 #REF! #REF! #REF!
Cannon Printer 1 #REF! #REF! #REF!
Smartphone ( Company Phone ) 1 #REF! #REF! #REF!
Laptop ( Second Hand ) 1 #REF! #REF! #REF!
AVR 2 #REF! #REF! #REF!
Ligth 6 #REF! #REF! #REF!
PLDT Wifi 1 #REF! #REF! #REF!
Electric costs for Office Equipment #REF! #REF!
Total Electric Costs #REF! #REF!

Table No.
Annual Depreciation Schedule A

Estimated Cost after Estimated

Description Qnty. Unit Unit Price
Scrap Value Scrap Value Useful Life
Production Equipment
Generator 1 Unit 4000 500.00 3,500.00 8
Electric Water Pump 1 Unit 6000 600.00 5,400.00 10
Refrigerator 1 Unit 9395 1,174.38 8,220.63 8
Total Depreciation of Production Equipment 17,120.63
Office Equipment
Stand fan 1 Unit 679 135.80 543.20 5
Cannon Printer 1 Unit 3185 398.13 2,786.88 8
Smartphone
1 Unit 3799 759.80 3,039.20 5
Company Phone
Laptop ( Second Hand ) 1 Unit 4000 666.67 3,333.33 6
AVR 2 Unit 1999 333.17 1,665.83 6
Total Depreciation for Office Equipment 11,368.44
Total Depreciation 28,489.07

Table No.
Costing of Product per Piece
Ingredeints Quantity Unit Unit Price Amount
Sugar 1/4 Kilo 80 20.00
Coconut Milk 10 pcs. 10 100.00
Taro Leaves 5 bandle 20 100.00
Garlic 1/8 kilo 90 11.25
 Pepper 5 pcs. 10 50.00
AJInamoto 2 pcs. 5 10.00
Chilli 1/8 kilo 500 62.50
Tinapa 1/2 Kilo 230 115.00
Onion 1/8 Kilo 100 12.50
Tilapia 6 Kilo 190 1,140.00
Salt 1 pcs. 10 10.00
Styro 30 pcs. 12 360.00
Ginger 1/8 kilo 200 25.00
Total Costs of Ingredients 2,016.25
Preparation Staff 4 Hour 49.375 197.50
Total Costs for indirect Labor 2,213.75
Total amount 4,230.00
Percentage of profit ( 19.5 % from the total cost of good ) 824.85
price ( Produced 42 pcs. of jar 175ml) 5,054.85
Selling price 120

Table No.
CORNED SQUID
Statement of Income
For the year Ended of December 31, 2025 - 2029
Annual commulative
0% 2.3% 2.3% 2.3% 2.3%
Price ( exp.) increase
Source: Philippine Statistics Authority ( PSA )
Particulars 2025 2026 2027 2028 2029
Sales Revenue #REF! #REF! #REF! #REF! #REF!
Less:
EXPENSES
Rent Expenses 4,200.00 4,200.00 4,200.00 4,200.00 4,200.00
Gas Expenses 12,900.00 13,196.70 13,500.22 13,810.73 14,128.38
Raw materials 115,005.36 117,650.48 120,356.44 123,124.64 125,956.51
Direct labor #REF! #REF! #REF! #REF! #REF!
Kitchen Tools #REF! #REF! #REF! #REF! #REF!
Advertising and
#REF! #REF! #REF! #REF! #REF!
promotion
Communication and
#REF! #REF! #REF! #REF! #REF!
Internet
Utilities Expense #REF! #REF! #REF! #REF! #REF!
Depreciation
28,489.07 29,144.32 29,814.63 30,500.37 31,201.88
 28,489.07 29,144.32 29,814.63 30,500.37 31,201.88
Expense
Total Expenses #REF! #REF! #REF! #REF! #REF!
Gross Profits #REF! #REF! #REF! #REF! #REF!
Net income #REF! #REF! #REF! #REF! #REF!

Table No.
CORNED SQUID
Statement of Cashflow
For the year Ended of December 31, 2025 - 2029

Particulars 2025 2026 2027 2028 2029

Cash Sales Revenue/
#REF! #REF! #REF! #REF! #REF!
Sales Revenue
Operating Activities
Cash Paid for
Operating Expenses #REF! #REF! #REF! #REF! #REF!
Purchase of Raw
115,005.36 117,650.48 120,356.44 123,124.64 125,956.51
materials
Purchase of
#REF! #REF! #REF! #REF! #REF!
Kitchen Tools
Purchase of
10,202.00 10,436.65 10,676.69 10,922.25 11,173.46
Office Supplies
Purchase of
25,226.00 25,806.20 26,399.74 27,006.93 27,628.09
Cleaning Supplies
Net Cash Flow from
#REF! #REF! #REF! #REF! #REF!
Operating Activities
Investing Activities
Cash from
Sales of Properties
and Equipments
Cash Paid from
Purchase of
Service Equipment
Purchase of
#REF!
Production Equipments
Purchase of
1,280.00
Office Equipment
Purchase of
7,899.00
Furnitures and Fixtures
 Net Cash Flow from
#REF!
Investing Activities
Financing Activities
Cash from
Shareholder
#REF!
Investment
Borrowing
Shareholder
Withdrawal
Net Cash Flow from
#REF! #REF! #REF! #REF! #REF!
Financing Activities
Net Increase
#REF!
Cash
Cash Beginning
#REF! #REF! #REF! #REF!
of the year
Net Cash Inflow #REF! #REF! #REF! #REF! #REF!
Cash End
#REF! #REF! #REF! #REF! #REF!
of the year

Table No.
CORNED SQUID
Statement of Financial Position
For the year Ended of December 31, 2025 - 2029
Particulars 2025 2026 2027 2028 2029
ASSETS
Current Assets
Cash #REF! #REF! #REF! #REF! #REF!
Office Supplies 10,202.00 10,436.65 10,676.69 10,922.25 11,173.46
Cleaning Supplies 25,226.00 25,806.20 26,399.74 27,006.93 27,628.09
Total Current Assets #REF! #REF! #REF! #REF! #REF!
Non - Current Assets
Production Tools #REF! #REF! #REF! #REF! #REF!
Furnitures and Fixtures 7,899.00 7,899.00 7,899.00 7,899.00 7,899.00
Office Equipment 1,280.00 1,280.00 1,280.00 1,280.00 1,280.00
Less:
11,368.44 11,629.92 11,897.40 12,171.04 12,450.98
Depreciation
Production Equipments #REF! #REF! #REF! #REF! #REF!
Less:
17,120.63 17,514.40 17,917.23 18,329.33 18,750.90
Depreciation
Total Non - Current
Assets #REF! #REF! #REF! #REF! #REF!
Total Assets #REF! #REF! #REF! #REF! #REF!
 LIABILITIES
Current Liabilities
Permit and licenses #REF! #REF! #REF! #REF! #REF!
Fringe Benefits #REF! #REF! #REF! #REF! #REF!
Total Current
#REF! #REF! #REF! #REF! #REF!
Liabilities
Non - Current Liabilities
Total Liabilities #REF! #REF! #REF! #REF! #REF!
EQUITY
Owner's Equity #REF! #REF! #REF! #REF! #REF!
Withdrawals
Net Income #REF! #REF! #REF! #REF! #REF!
Total Equity #REF! #REF! #REF! #REF! #REF!
Total Liabilities and
Owner's Equity #REF! #REF! #REF! #REF! #REF!

#REF!

FINANCIAL ALAYSIS

Ratios

Liquidity Ratios

Current Asset
Current Ratio =
Current Liabilities

Table No. 61
Current Ratio
Particulars 2025 2026 2027 2028 2029

Current Asset #REF! #REF! #REF! #REF! #REF!

Current Liabilities #REF! #REF! #REF! #REF! #REF!
Current Ratio #REF! #REF! #REF! #REF! #REF!
 Cash + Marketable Securities
Current Cash =
Current Liabilities

Table No. 62
Current Cash

Particulars 2025 2026 2027 2028 2029

Cash + Marketable
#REF! #REF! #REF! #REF! #REF!
Securities
Current Liabilities #REF! #REF! #REF! #REF! #REF!
Current Cash #REF! #REF! #REF! #REF! #REF!

Quick Asset
Quick Ratio =
Current Liabilities

Table No. 63
Quick Ratio

Particulars 2025 2026 2027 2028 2029

Quick Asset #REF! #REF! #REF! #REF! #REF!

Current Liabilities #REF! #REF! #REF! #REF! #REF!
Quick Ratio #REF! #REF! #REF! #REF! #REF!

Profitability Ratio

Gross Profit
Gross Profit Ratio =
Net Sales

Table No. 64
Gross Profit Ratio

Particulars 2025 2026 2027 2028 2029

Gross Profit #REF! #REF! #REF! #REF! #REF!

Net Sales #REF! #REF! #REF! #REF! #REF!
Gross Profit Ratio #REF! #REF! #REF! #REF! #REF!
 Net Income
Profit Margin =
Net Sales

Table No. 65
Profit Margin

Particulars 2025 2026 2027 2028 2029

Net Income #REF! #REF! #REF! #REF! #REF!

Net Sales #REF! #REF! #REF! #REF! #REF!
Profit Margin #REF! #REF! #REF! #REF! #REF!

Operating Expenses
Operating Expenses to Sales Ratio =
Net Sales

Table No. 66
Operating Expenses Ratio

Particulars 2025 2026 2027 2028 2029

Operating Expenses #REF! #REF! #REF! #REF! #REF!

Net Sales #REF! #REF! #REF! #REF! #REF!
Operating Expenses
#REF! #REF! #REF! #REF! #REF!
Ratio

Net Income
Return on Total Assets =
Average Total Assets

Table No. 67
Return on Total Assets

Particulars 2025 2026 2027 2028 2029

Net Income #REF! #REF! #REF! #REF! #REF!

Average Total Assets #REF! #REF! #REF! #REF! #REF!
Return on Total Assets #REF! #REF! #REF! #REF! #REF!
 Net Income
Return on Equity =
Average Partners' Equity

Table No. 68
Return on Equity

Particulars 2025 2026 2027 2028 2029

Net Income #REF! #REF! #REF! #REF! #REF!

Average
#REF! #REF! #REF! #REF! #REF!
Partner's Equity
Return on Equity #REF! #REF! #REF! #REF! #REF!

Activity Ratio

Net Asset
Assets Turnover Ratio =
Average assets

Table No. 69
Assets Turnover Ratio

Particulars 2025 2026 2027 2028 2029

Net Asset #REF! #REF! #REF! #REF! #REF!

Average Assets #REF! #REF! #REF! #REF! #REF!
Assets Turnover Ratio #REF! #REF! #REF! #REF! #REF!

Net Sales
Net fixed Asset Turnover Ratio =
Average Fixed Assets
 Table No. 70
Net Fixed Turnover Ratio

Particulars 2025 2026 2027 2028 2029

Net Asset #REF! #REF! #REF! #REF! #REF!

Average Fixed Assets #REF! #REF! #REF! #REF! #REF!
Net Fixed
#REF! #REF! #REF! #REF! #REF!
Turnover Ratio

Break-Even Point Analysis

Break Even Point Volume ( Unit To Produce )

Fixed Costs
Break Even Point =
Sales Price per Unit - Variable Cost

#REF!
Break Even Point =
210

= #REF!

375 set of Corned Squid annually must be sold in order to cover the
Fixed Cost.
 Break Even Sales

Sales Price per Unit - Variable Cost

Contribution Margin Ratio =
Sale Price

210
Contribution Margin Ratio =
210

Contribution Margin Ratio = 1.00

Total fixed cost

Break Even Point ( Sales ) =
Contribution Margin

#REF!
=
1.00

= #REF!

Php 78,697.00 Pesos Worth of Corned Squid must be sold to reach Break even point.

Capital Recovery , Internel Rate of Return

Total Net Income

Average Net Income =
No. of Years

#REF!
=
5.00

Average Net Income = #REF!

Php 1,107,653.19 pesos is the net income of 5 cosecutive years.

Average Net Income

A. Return on Investment =
Project Investment Costs

#REF!
=
#REF!
= #REF!

82 % is the return of investment working on its first year operation of the business.

Total Net Sales

Average Net Sales =
No. of Years

#REF!
=
5.00

= #REF!

Php 1,107,653.19 is the average net Sales for five Consecutive years.

Average Net Income

B. Return on Sales =
Average Net Sales

#REF!
=
#REF!

= #REF!

100 % is the return of sales for the proposed business.

Project Costs
Capital Recovery =
Average Net Income

#REF!
=
 =
#REF!

= #REF! Yrs.

0.22 x 12
Capital Recovery = 1year
year

1year ,+ 2.64
=

= 1year,2 month .64 x 30 day

Capital Recovery = 1 year ,2month and 19 days

1 years , 2 months and 19 days is the time required for the project to return the

initial investment.
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