TECHNOLOGY ENTREPRENEURSHIP

PROFITABILITY ANALYSIS

MAIN SALES QTY PER MONTH (20 DAYS) = 3,000

MAIN PRODUCT SALES %'age Qty Sales Qty Selling Price
Panini - Beef Salpicao 15% 450 95.00
Panini - Pork Sisig 10% 300 85.00
Panini - Bangus Sisig 5% 150 75.00
Burrito - Beef Salpicao 15% 450 110.00
Burrito - Pork Sisig 10% 300 100.00
Burrito - Bangus Sisig 5% 150 90.00
Rice - Beef Salpicao 15% 450 110.00
Rice - Pork Sisig 15% 450 100.00
Rice - Bangus Sisig 10% 300 90.00
GROSS MAIN SALES 100% 3,000
ADD'L DRINK SALES % TO MO. QTY:
Drinks - Solo - Lemonade 10% 300 20.00
Drinks - Solo - Calamansi 5% 150 20.00
Drinks - Solo - Water 10% 300 20.00
Drinks - Combo - Lemonade 25% 750 12.50
Drinks - Combo - Calamansi 20% 600 12.50
Drinks - Combo - Water 10% 300 12.50
Drinks - None 20% 600 -
GROSS ADD'L DRINKS SALES 100% 3,000
ADD'L SIDES SALES % TO MO. QTY:
Sides - Solo - Corn 5% 150 20.00
Sides - Solo - Fries 15% 450 20.00
Sides - Combo - Corn 25% 750 12.50
Sides - Combo - Fries 30% 900 12.50
Sides - None 25% 750 -
GROSS ADD'L SIDES SALES 100% 3,000
GROSS REVENUE - TOTAL

LESS: COST OF GOODS SOLD

Product Sales Qty Raw Cost
Panini - Beef Salpicao 450 45.00
Panini - Pork Sisig 300 31.07
Panini - Bangus Sisig 150 35.62
Burrito - Beef Salpicao 450 47.00
Burrito - Pork Sisig 300 32.28
 Burrito - Bangus Sisig 150 36.83
Rice - Beef Salpicao 450 42.00
Rice - Pork Sisig 450 25.43
Rice - Bangus Sisig 300 31.93
Drinks - Juice 1,800 12.02
Drinks - Water 600 14.00
Sides - Corn 900 6.25
Sides - Fries 1,350 10.30
RAW MAT'L CONTINGENCY AS % OF TOTAL EXPENSES 10%
COST OF GOODS SOLD - TOTAL

GROSS PROFIT
LESS: OPERATIONAL EXPENSES
MONTHLY OVERHEAD:
Rent
Electricity
Water
Labor
Marketing
Consumables (Packaging / Napkins, etc) based on Sales Qty 3%

NET PROFIT
LESS: INTEREST, TAXES, DEPRECIATION, AMORTIZATION
Tax on Gross Revenue 3%
Amortization on cost of appliances 30,000
Interest of 12% for start-up funds for eqpt, supplies, work cap 270,119

NET MONTHLY INCOME

 Computed PROFITABILITY SENSITIVITY @ 10% RAW MAT'L CONTINGENCY
Gross Sales Mark-up % Mo. Sales QDaily Qty Net Mo. Inc. Annual Inc.
42,750 111% 3,000 150 85,224 1,022,684
25,500 174% 2,800 140 75,869 910,434
11,250 111% 2,600 130 66,515 798,184
49,500 134% 2,400 120 57,161 685,934
30,000 210% 2,200 110 47,807 573,684
13,500 144% 2,000 100 38,453 461,434
49,500 162% 1,800 90 29,099 349,184
45,000 293% 1,600 80 19,744 236,928
27,000 182% 1,400 70 10,390 124,684
294,000 1,200 60 1,036 12,434
1,000 50 (8,318) (99,816)
6,000
3,000
6,000
4,800 Combo
4,800 Checksum
3,750 1,650
- ^
22,350 |
|
3,000 |
9,000 v
9,375 Checksum
11,250 1,650
-
32,625
348,975

Gross Cost
20,250
9,320
5,342
21,150
9,683
 5,524
18,900
11,442
9,578
21,636
8,400
5,625
13,905
16,075 Theft/Spoilage/Wastage
(176,830)

172,145
(93,289)
Expenses
29,000
12,000
2,000
29,820
10,000
10,469 As % of Gross Revenue

78,856
Computed (15,670)
10,469 As % of Gross Revenue
2,500 Over 12 month period of project, no salvage value
2,701 From one month CGS and Overhead

63,185
AT'L CONTINGENCY
Investment Net Annual IncROI
248,299 774,385 3.12
235,832 674,602 2.86
223,364 574,820 2.57
210,897 475,037 2.25
198,429 375,254 1.89
185,962 275,472 1.48
173,495 175,689 1.01
161,027 75,901 0.47
148,560 (23,876) (0.16)
136,092 (123,659) (0.91)
123,625 (223,441) (1.81)
TECHNOLOGY ENTREPRENEURSHIP
PROFITABILITY ANALYSIS

*Note: Enter amount in each year equity and/or debt is active

CAPITAL* IR% P.A. Year 1 Year 2 Year 3
Equity #1 NA 12,000 12,000 12,000
Equity #2 NA
Equity #3 NA
Debt #1 7% 188,000 188,000 188,000
Debt #2
Debt #3 0% - - -
TOTAL 200,000 200,000 200,000

MARKET Year 1 Year 2 Year 3

Target Market Size (Qty) 880,000,000 884,400,000 893,244,000
Market Growth (% y-o-y) 0.5% 1.0% 1.5%
Market Penetration (%) 0.30% 0.30% 0.30%
Target Sales (Qty) 2,640,000 2,653,200 2,679,732

SALES (YEAR 1) % of Target Selling Price

Sales Item #1 (Qty) 100% 2,640,000 #1 0.500
Sales Item #2 (Qty) 0% - #2 0.000
Sales Item #3 (Qty) 0% - #3 0.000
TOTAL 100% 2,640,000 AVG SP 0.500

INCOME STATEMENT** Year 1 Year 2 Year 3

Gross Sales ** Note: Enter for Year 2 onwards
Item #1 1,320,000.00 1,326,600.00 1,339,866.00
Item #2 - - -
Item #3 - - -
TOTAL SALES REV 1,320,000.00 1,326,600.00 1,339,866.00
Less: CGS
Item #1 448,800.00 451,044.00 455,554.44
Item #2 - - -
Item #3 - - -
TOTAL CGS 448,800.00 451,044.00 455,554.44

Gross Profit 871,200.00 875,556.00 884,311.56

Other Income - - -
Total Income 871,200.00 875,556.00 884,311.56
Less: Operating Exp
Labor 150,000.00 150,000.00 150,000.00
Rent 3,436.58 3,436.58 3,436.58
Overhead 97,500.00 97,500.00 97,500.00
Others
TOTAL OPEX 250,936.58 250,936.58 250,936.58

Earnings (EBITDA) 620,263.42 624,619.42 633,374.98

Less: Int, Depr, Amort Exp (IDA)

Interest #1 13,160.00 13,160.00 13,160.00
Interest #2 - - -
Interest #3 - - -
Depreciation 3,637.00 3,637.00 3,637.00
Amortization
TOTAL IDA Exp 16,797.00 16,797.00 16,797.00

NET INCOME BEFORE TAX 603,466.42 607,822.42 616,577.98

PROFITABILITY ANALYSIS
Total Capital 1,120,000
No. of Income Yrs 5
Cumulative NIBT 3,105,503.65

Break-Even Sales Quantity 811,314 based on Average Selling Price of Items using Year 1 da
Break-Even Sales Revenue 405,657 based on Average Selling Price of Items using Year 1 da

Gross Profit Margin (y-o-y) 0.66 0.66 0.66

Payback Period (years) 1.80

Return On Investment (%) 177.28
debt is active
Year 4 Year 5
12,000 12,000
- -
- -
188,000 188,000

- -
200,000 200,000

Year 4 Year 5
906,642,660 924,775,513
2.0% NA
0.30% 0.30%
2,719,928 2,774,327

CGS
#1 0.170
#2 0.000
#3 0.000
AVG CGS 0.170

Year 4 Year 5

1,359,963.99 1,387,163.27
- -
- -
1,359,963.99 1,387,163.27

462,387.76 471,635.51
- -
- -
462,387.76 471,635.51

897,576.23 915,527.76
- -
897,576.23 915,527.76
 150,000.00 150,000.00
3,436.58 3,436.58
97,500.00 97,500.00

250,936.58 250,936.58

646,639.65 664,591.18

13,160.00 13,160.00
- -
- -
3,637.00 3,637.00

16,797.00 16,797.00

629,842.65 647,794.18

ice of Items using Year 1 data

ice of Items using Year 1 data

0.66 0.66