IV.

FINANCIAL ASPECT
A. Cost Requirements
This presents the estimated cost of the proposed alternative scheme
of implementing the project.
Estimated Cost of the Day Care Center
1. Cost of materials and Supplies (semi-consumable & consumable)
-

Equipment Detail
Furniture and Fixture

P 759,275.00
P 667,325.00

2. Labor Cost
3. Cost of land acquisition
4. Contingencies 10% (Repair and Maintenance )

P -----P -----P -------

B. Estimate of Monthly Operation and Maintenance Expenses includes

loan repayments

Operational Manpower
Cost of Electricity
Cost of water supply
Maintenance

C. Project financial Statements

P 67,000
P 15,000
P 10,000
P -----

a. Projected Income Statement

Day Care Center

Income Statement
(Month 1)
Gross Income
Service income
Other Service fees
Computer Lab
Rent income

P
250,000
73,000
25,000
6,000
Total income P 354,000.00

Expenses
P
Salaries
117000
Repair and Maintenance
Spoilage and Breakage
Taxes and License

67,000.00
25,000.00
-------25,000.00
Total Income P 117,000.00
Total: 237,000.00

b. Project Cash Flow Statement

A.

Financial Analysis

Statement Summaries
Initial Investment

Capital Investment
Land acquisition
Building/Infrastructure
759,275.00
Machinery & equipment
------Furniture & fixtures
667,325.00
Office equipment
Pre-operating costs
87,500.00

Total Capital Costs

1,514,100.00

Working Capital
Manpower of the Project
67.000
Cash
Total Working Capital
67,000

Total Investment
2,200,000.00

Initial Financing

------

Debt

------

Equity

-----

c. Project Balance Sheet

Day Care Center
Balance Sheet
Assets
Cash in Bank (saving)
P 1,514,100.00

Donation or charitable institution

Other Investment

Liabilities
P 1,014,100.00
1,000,000.00
500,000.00

Member Share Capital

P
1,500,000.00

Add net:
Total Income:
Total liabilities
And income:
237,000.00

1. Sources of Financing
The basic sources of financing are utilities like electricity, and water are
required for operating the daycare center.