DEMAND AND SUPPLY TABLE (Balut)
OPPORTUNITY TO
BE SUPPLIED BY
YEAR DEMAND SUPPLY OPPORTUNITY
THE PROPONENTS
(80%)
YEAR 1 9,583,960 4,297,440 5,286,520 4,757,868
YEAR 2 10,063,158 4,512,312 5,550,846 4,995,761
YEAR 3 10,566,315.90 4,737,927.60 5,828,388.30 5,245,549
YEAR 4 11,094,631.70 4,974,823.98 6,119,807.72 5,507,827
YAER 5 11,649,363.29 5,223,565.18 6,425,798.11 5,783,218
DEMAND AND SUPPLY TABLE (SALTED EGG)
OPPORTUNITY TO
BE SUPPLIED BY
YEAR DEMAND SUPPLY OPPORTUNITY
THE PROPONENTS
(80%)
YEAR 1 5,710,320 2,030,400 3,679,920 3,311,928
YEAR 2 5,995,836 2,131,920 3,863,916 3,477,524
YEAR 3 6,295,627.80 2,238,516 4,057,111.80 3,651,401
YEAR 4 6,610,409.19 2,350,441.80 4,259,967.39 3,833,971
YAER 5 6,940,929.65 2,467,963.89 4,472,965.76 4,025,669
BALUT
AVARAGE AVERAGE AVERAGE
SIZES
QUANTITY PRICE FREQUENCY
SMALL 200 405 5.1
MEDIUM 180 435 5.1
Total
Salted egg
SALTED EGG
AVARAGE AVERAGE AVERAGE
SIZES
QUANTITY PRICE FREQUENCY
SMALL 180 305 4.4
MEDIUM 150 355 4.4
Total
MONTHLY YEARLY
DEMAND DEMAND 32.41% 0.517239220531
413,100 4,957,200
399,330 4,791,960 31.33% 0.4999979131799
9,583,960 62.66%
MONTHLY YEARLY
DEMAND DEMAND 18.95% 0.5076282940361
241,560 2,898,720
234,300 2,811,600 18.38% 0.4923717059639
5,710,320 37.34%
15,294,280
SALARY COST
Deduction
Position Rate/Day No. of days per month Monthly Salary
SSS
Productin Worker-4 450 26 46,800.00 5,128.00
Duck Herders-6 450 26 70,200.00 7,692.00
TOTAL INDIRECT LABOR
Driver-1 500 5 2,500.00
Office Cashier-1 450 26 11,700.00 1,282.00
Electrician-1 450 26 11,700.00 1,282.00
Total 450 142,900.00
OST
Deduction
Annual Salary 13th Month Pay
PHIC HMDF
1,080.00 400.00 561,600.00 46,800.00
1,620.00 600.00 842,400.00 70,200.00
1,404,000.00 117,000.00
30,000.00 2,500.00
270.00 100.00 140,400.00 11,700.00
270.00 100.00 140,400.00 11,700.00
310,800.00 23,400.00
FINANCIAL
Assumptions:
Sales increased by 10% every year.
Cost and expenses increased by 3% every year.
Sales are made on cash basis.
Inventory purchases are paid in full in the month of purchase.
The company maintains its ending inventory levels at 10% of the cost of the
There is no Work-in-process inventory.
Price Study
Product Monthly Quantity Product Cost Total Cost
Production (Yearly) (Yearly)
BALUT
SMALL 538 6,458 5.72 36,941.20
MEDIUM 484 5,812 5.72 33,247.08
SALTED EGG -
SMALL 418 5,015 0.37 1,845.39
MEDIUM 348 4,179 0.37 1,537.82
Total 73,571.49
Mark up Selling Price Final Price
40% (per pack) (per tray)
2.29 8.01 405.00
2.29 8.01 435.00
-
0.15 0.52 405.00
0.15 0.52 435.00
Schedule 1: Sales Budget
Total
Total Annual Projected Sales (Based on Amount to be Supplied) 8,069,796.00
Divided by Average Selling Price (Based on Price Study)
Total Annual Projected Sales in Quantity 21,464
BALUT SALTED EGG
SMALL MEDIUM SMALL MEDIUM
2,615,591.76 2,528,405.37 1,529,465.86 1,483,498.30
405.00 435.00 305.00 355.00
6,458 5,812 5,015 4,179
Schedule 2: Production Budget
Production Budget
BALUT SALTED EGG
SMALL MEDIUM SMALL
Units to be sold 6,458 5,812 5,015
Add: Desired ending inventory (10% 646 581 501
Total 7,104 6,394 5,516
Less: Beginning inventory - - -
Units to be produced 7,104 6,394 5,516
Assumptions:
Desired ending inventory is 10% of current year's production
SALTED EGG
MEDIUM
4,179
418
4,597
-
4,597
Schedule 3: Raw Materials Costing
Quantity Unit Ingredients Purchased Price
Salted 2,500 sacks salt P12,800 in 32 sacks
Egg 2,500 bottles Food Color 1,500 in 2 bottles
Balut 2,500 Liter Gasoline P920 of 5L
Total Cost
Schedule 4: Raw Materials Budget
Raw Materials Budget
For Year 1
BALUT
SMALL MEDIUM
Units Required for Production: 7,104.08 6,393.67
Material Cost per pack (Based on RM S 5.72 5.72
Total 40,635.32 36,571.79
Add: Desired ending inventory 4,063.53 3,657.18
Total 44,698.85 40,228.96
Less: Beginning Inventory - -
Total Purchases 44,698.85 40,228.96
Unit of Unit Cost Total
Conversion Cost
P12,800 / 2,500 5.12 12,800.00
P1500/2,500 0.60 1,500.00
P920/2500 0.37 920.00
15,220.00
SALTED EGG TOTAL
SMALL MEDIUM
5,516.11 4,596.76 23,610.61
0.37 0.37 12.18
2,029.93 1,691.61 80,928.64
202.99 169.16 8,092.86
2,232.92 1,860.77 89,021.50
- - -
2,232.92 1,860.77 89,021.50
Production Worker 4 46,800
Duck Herders 6 70,200
Total Direct Labor 117,000
BALUT SALTED EGG TOTAL
SMALL MEDIUM SMALL MEDIUM
Direct Labor allocation 73,316.52 43,683.48
Percentage based on demand 52% 50% 51% 49%
Direct Labor allocation 37,922.2 36,658.10 22,174.97 21,508.51 118,263.77
Number of units to be produced 6,458.25 5,812.43 5,014.64 4,178.87 21,464.19
DL per unit 5.87 6.31 4.42 5.15 21.75
Production manufacturing overhead:
Vitamin C plus electrolytes 117,600.00
Duck Layex 2 1,972,000.00
Total Manufacturing Overhead 2,089,600.00
Divided by no. of units produced 23,610.61
Total Overhead Cost per Unit 88.50
Administative costs (all fixed) -
Administrative salaries 240,000.00
Legal and other professional fees 12,000.00
Delivery Cost 30,000.00
Repair and Maintenance 140,400.00
Salaries Expense 140,400.00
Allowance 200.00 62,400.00
Depreciation-building furtinute and equipment 1,139,727.16
Cleaning tools and equipment 10,301.00
Utilities expenses 466,872.42
Supplies 940,000.00
Office supplies 1,537.00
Advertising Expenses 5,000.00
Total marketing and administrative costs 3,188,637.58
Assumption:
Asset Cost Life Depreciation
Machinery 600,000 10 60,000.00
Equipment 276,804 15 18,453.60
Appliances 73,070 9 8,118.89
Furniture and fixture 26,367 10 2,636.70
Building and Facilities 31,515,539 30 1,050,517.97
Land 3,400,000
Biological asset 1,680,000
Total Depreciation 1,139,727.16
Total PPE 37,571,780
Schedule 7: Projected Statement of Cost of Goods Sold
Projected Statement of Cost of Sales
For Year 1
Beg. Work in process Inventory P
Manufacturing Costs
Direct Material:
Beginning inventory -
Purchases 89,021.50
Total 89,021.50
Less: Ending Inventory 8,093
Total Direct materials used 80,928.64
Direct Labor 118,263.77
Manufaturing Overhead 2,089,600.00
Total Manufacturing Cost 2,288,792.40
Less: Ending work in process inventory -
Cost of Goods Manufactured 2,288,792.40
Add: Beginning Finished Goods Inventory
Total Available for Sale 2,288,792.40
Less: Ending finished Goods Inventory -
Cost of Goods Sold 2,288,792.40
Name of the Business
Projected Income Statement
For the Year Ended Year 1 to Year 5
Year 1 Year 2 Year 3
Sales 8,069,796.00 10,490,734.80 13,637,955.24
Less: Cost of Goods Sold 2,288,792.40 2,357,456.17 2,428,179.86
Gross Margin 5,781,003.60 8,133,278.63 11,209,775.38
Less: Marketing and Administrative costs 3,188,637.58 3,284,296.70 3,382,825.60
Net operating profit 2,592,366.02 4,848,981.92 7,826,949.78
Less: Provision for income taxes (25%) (648,091.51) (1,212,245.48) (1,956,737.44)
Net income after tax 1,944,274.52 3,636,736.44 5,870,212.33
Year 4 Year 5
17,729,341.81 23,048,144.36
2,501,025.25 2,576,056.01
15,228,316.56 20,472,088.34
3,484,310.37 3,588,839.68
11,744,006.19 16,883,248.66
(2,936,001.55) (4,220,812.16)
8,808,004.64 12,662,436.49
Name of the Business
Projected Cash Flow Statement
For the Year Ended Year 1 to Year 5
Year
Pre operating 1 2
-
Cash Flow from operations
Net Income (loss) 1,944,275 3,636,736
Adjustments:
Add: Depreciation Expense 1,139,727 1,139,727
Increase in Inventory (8,093) (809)
Add: Increase in current liabilities/accruals 648,092 1,212,245
Less: decrease in current liabilities/accruals (648,092)
Cash flows from Operating - 3,724,000 5,339,808
Cash Flows from Investing
Purchase of PPE 37,571,780
Cash Flows from Investing (37,571,780) - -
Cash Flow from Financing
Capital Contribution 43,500,000
Cash Flow from Financing 43,500,000 - -
Net Cash Flows 5,928,220 3,724,000 5,339,808
Cash Bal, Beg - 5,928,220 9,652,220
Cash Bal, End 5,928,220 9,652,220 14,992,029
Year
3 4 5
5,870,212 8,808,005 12,662,436
1,139,727 1,139,727 1,139,727
(890) (979) (1,077)
1,956,737 2,936,002 4,220,812
(1,212,245) (1,956,737) (2,936,002)
7,753,541 10,926,017 15,085,897
- - -
- - -
7,753,541 10,926,017 15,085,897
14,992,029 22,745,570 33,671,586
22,745,570 33,671,586 48,757,484
Name of the Business
Projected Statement of Financial Position
For the Year Ended Year 1 to Year 5
Year
Year Pre Operating 1 2
Assets
Current Assets:
Cash 5,928,220 9,652,220 14,992,029
Inventories: 8,093 8,902
Total Current Assets 9,660,313 15,000,931
Non-Current Assets
Property, Plant & Equipment 37,571,780 37,571,780 37,571,780
Accumulated Depreciation-PPE (1,139,727) (2,279,454.31)
Total Assets 43,500,000 46,092,366 50,293,256
Liabilities & Capital
Accounts payable & accruals:
Income tax payable 648,092 1,212,245
Equity Share
Juan Carlo Sobrecarey (25%) 8,700,000 9,088,855 9,816,202
Raphnie Satillan (25%) 8,700,000 9,088,855 9,816,202
Josmin Asuncion (25%) 8,700,000 9,088,855 9,816,202
Justine Gabara (25%) 8,700,000 9,088,855 9,816,202
Shiela Declarador (25%) 8,700,000 9,088,855 9,816,202
Total Liabilities & Capital 43,500,000 46,092,366 50,293,256
- - -
Return of Investment Year 1 Year 2 Year 3
Profit 1,944,274.52 3,636,736.44 5,870,212.33
Capital 43,500,000.00 45,444,274.52 49,081,010.96
ROI 4.47% 8.00% 11.96%
Year 1 Year 2 Year 3
Initial Investment 43,500,000.00 43,500,000.00 43,500,000.00
Annual Cash Flow 9,652,220.31 14,992,028.60 22,745,569.84
Payback period 5 3 2
Year
3 4 5
22,745,570 33,671,586 48,757,484
9,792 10,772 11,849
22,755,362 33,682,358 48,769,332
37,571,780 37,571,780 37,571,780
(3,419,181.47) (4,558,908.62) (5,698,635.78)
56,907,961 66,695,229 80,642,477
1,956,737 2,936,002 4,220,812
10,990,245 12,751,846 15,284,333
10,990,245 12,751,846 15,284,333
10,990,245 12,751,846 15,284,333
10,990,245 12,751,846 15,284,333
10,990,245 12,751,846 15,284,333
56,907,961 66,695,229 80,642,477
- - -
Year 4 Year 5
8,808,004.64 12,662,436.49
54,951,223.29 63,759,227.93
16.03% 19.86%
Year 4 Year 5
43,500,000.00 43,500,000.00
33,671,586.50 48,757,483.61
1 1
