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Câ-Can Spa, Wellness and Organic Garden Project Cost
Câ-Can Spa, Wellness and Organic Garden Project Cost
PROJECT COST
Note
Cash 1 122,835.16
Supplies 2 93,472.00
Organizational Cost 3 97,224.00
Property, Plant and Equipment 4 382,522.20
Total 696,053.36
Câ-can Spa, Wellness and Organic Garden
INCOME STATEMENT
5 Years Projection
Note 2018 2019 2020
Service Revenue 5 3,530,200.00 3,794,965.00 4,079,587.38
Cost of Service 6 1,950,520.00 2,035,789.00 2,127,453.18
Gross Profit 1,579,680.00 1,759,176.00 1,952,134.20
Selling 7 25,000.00 10,000.00 10,000.00
Administrative 8 1,254,432.60 1,188,293.98 1,194,592.35
Depreciation 9 39,095.29 39,095.29 39,095.29
EBIT 261,152.11 521,786.73 708,446.56
Financing Cost 35,340.00 28,272.00 21,204.00
EBT 225,812.11 493,514.73 687,242.56
Tax 67,743.63 148,054.42 206,172.77
Net Income (Loss) 158,068.48 345,460.31 481,069.79
Projection Financing Cost
2021 2022 Loan Payment Rate
4,385,556.43 4,714,473.16 200,000.00 40,000.00 0.1767
2,225,992.16 2,331,921.58 160,000.00 40,000.00 0.1767
2,159,564.27 2,382,551.58 120,000.00 40,000.00 0.1767
10,000.00 10,000.00 80,000.00 40,000.00 0.1767
1,201,111.16 1,207,858.13 40,000.00 40,000.00 0.1767
39,095.29 39,095.29
909,357.82 1,125,598.17 Growth Rate 7.50%
14,136.00 7,068.00 Inflation Rate 3.50%
895,221.82 1,118,530.17 Tax Rate 30%
268,566.54 335,559.05 Loan Interest (BDO) 17.67%
626,655.27 782,971.12
Interest
35,340.00
28,272.00
21,204.00
14,136.00
7,068.00
Câ-can Spa, Wellness and Organic Garden
STATEMENT OF FINANCIAL POSITION
LIABILITIES
Current Liabilities 10 40,000.00
Non-Current Liabilities 11 200,000.00 120,000.00
Total Liabilities 200,000.00 160,000.00
EQUITY
Langcoy, Capital 99,210.67 110,824.37
Londres, Capital 99,210.67 110,824.37
Mendoza, Capital 99,210.67 110,824.37
Nicolas, Capital 99,210.67 110,824.37
Talavera, Capital 99,210.67 110,824.37
Total Equity 496,053.36 554,121.84
Total 696,053.36 714,121.84
2019 2020 2021 2022
5
Pre-opening Year 1
Cash Flows from Operating Activities:
Net Income 158,068.48
Decpreciation - PPE 39,095.29
Decrease (Increase) in Supplies (93,472.00)
Decrease (Increase) in Organizational Costs (97,224.00) 97,224.00
Net Cash Provided by Operating Activities (190,696.00) 294,387.77
Summary:
Net Change in Cash 6,822,835.16 154,387.77
Begin 122,835.16
End 6,822,835.16 277,222.93
5 Years Projection
Year 2 Year 3 Year 4 Year 5
- - - -
- - - -
2021 2022
10,000.00 10,000.00
10,000.00 10,000.00
2021 2022
618,000.00 618,000.00
1,420.00 1,420.00
105,873.60 105,873.60
28,347.00 28,347.00
14,700.00 14,700.00
- -
- -
240,000.00 240,000.00
33,115.19 34,274.22
126,393.84 130,817.62
33,261.54 34,425.69
1,201,111.16 1,207,858.13
2,300.00 2,300.00
5,978.00 5,978.00
164.30 164.30
400.00 400.00
1,200.00 1,200.00
52.20 52.20
2,399.60 2,399.60
1,050.00 1,050.00
1,306.13 1,306.13
430.00 430.00
329.40 329.40
638.70 638.70
448.50 448.50
849.90 849.90
39.80 39.80
7,819.80 7,819.80
1,899.80 1,899.80
854.80 854.80
4,426.50 4,426.50
1,000.00 1,000.00
2,949.50 2,949.50
214.90 214.90
155.60 155.60
1,900.00 1,900.00
287.86 287.86
39,095.29 39,095.29
Schedule 1 - Spa Supplies
Spa Supplies Quantity Unit Cost
Towel 50 Piece 220
Pillow 6 Piece 120
Curtain 10 Piece 385
Rag 8 Piece 150
Blower 3 Piece 1,489
Hair Iron 3 Piece 1,290
Scissors 5 Piece 299
Nipper 5 Piece 150
Pusher 5 Piece 5
Nail Cutter 10 Piece 5
Nail Brush 5 Piece 3
Total 110
Schedule 5 - Demand
Service Average Demand per Day Days of Operation Total Demand
Spa & Wellness 27.40 365 10,000
Organic Garden 27.40 366 10,027
Total 54.79 20,027
Schedule 6 - Payroll
Total Cost
749.00
1,112.00
1,197.00
1,116.00
560.00
900.00
599.00
3,000.00
1,260.00
1,080.00
1,440.00
720.00
13,733.00
Total Cost
120.00
160.00
180.00
60.00
75.00
30.00
60.00
520.00
110.00
75.00
30.00
1,420.00
Total Cost
1,683.00
14,070.00
11,610.00
9,200.00
1,794.00
2,480.00
1,790.00
3,000.00
5,250.00
50,877.00
DEDUCTIONS
SSS PhilHealth Pag-IBIG Total
Employer Employee Employer Employee Employer Employee Employer
14,504.40 6,975.60 2,970.00 2,970.00 1,200.00 1,200.00 18,674.40
13,620.00 6,540.00 2,475.00 2,475.00 1,200.00 1,200.00 17,295.00
7,191.60 3,488.40 1,650.00 1,650.00 1,200.00 1,200.00 10,041.60
7,191.60 3,488.40 1,650.00 1,650.00 1,200.00 1,200.00 10,041.60
1,446.00 654.00 1,650.00 1,650.00 150.00 150.00 3,246.00
1,446.00 654.00 1,650.00 1,650.00 150.00 150.00 3,246.00
12,818.40 6,321.60 2,376.00 2,376.00 1,200.00 1,200.00 16,394.40
12,818.40 6,321.60 2,376.00 2,376.00 1,200.00 1,200.00 16,394.40
6,308.40 3,051.60 1,650.00 1,650.00 1,200.00 1,200.00 9,158.40
6,308.40 3,051.60 1,650.00 1,650.00 1,200.00 1,200.00 9,158.40
6,308.40 3,051.60 1,650.00 1,650.00 1,200.00 1,200.00 9,158.40
5,745.60 2,834.40 1,650.00 1,650.00 1,200.00 1,200.00 8,595.60
5,745.60 2,834.40 1,650.00 1,650.00 1,200.00 1,200.00 8,595.60
2,210.40 1,089.60 1,650.00 1,650.00 600.00 600.00 4,460.40
2,210.40 1,089.60 1,650.00 1,650.00 600.00 600.00 4,460.40
105,873.60 51,446.40 28,347.00 28,347.00 14,700.00 14,700.00 148,920.60
Total Net Pay
Employee
11,145.60 204,854.40
10,215.00 169,785.00
6,338.40 89,661.60
6,338.40 89,661.60
2,454.00 12,546.00
2,454.00 12,546.00
9,897.60 162,902.40
9,897.60 162,902.40
5,901.60 78,098.40
5,901.60 78,098.40
5,901.60 78,098.40
5,684.40 72,315.60
5,684.40 72,315.60
3,339.60 26,660.40
3,339.60 26,660.40
94,493.40 1,337,106.60
Câ-can Spa, Wellness and Organic Garden
RATIO ANALYSES
PROFITABILITY RATIOS
2022
782,971.12
1,040,278.33 ASSET MANAGEMENT RATIOS
0.75
2018 2019
Sales 3,530,200.00 3,794,965.00
2022 Net Fixed Assets 343,426.91 304,331.62
1,125,598.17 Fixed Assets Turnover Ratio 10.28 12.47
1,040,278.33
1.08
2018 2019
Sales 3,530,200.00 3,794,965.00
2022 Total Assets 714,121.84 769,582.15
782,971.12 Total Assets Turnover Ratio 4.94 4.93
1,040,278.33
0.75
DEBT MANAGEMENT RATIOS
2018
Jobs per year 20,000
Variable Costs:
Water 29,868.00
Electricity 25,000.00
Internet 114,000.00
Advertisement 25,000.00
Share of Beautician & Massage Therapist 1,136,920.00
Total Variable Costs 1,330,788.00
Contribution Margin 2,199,412.00
Fixed Costs:
Salaries 1,149,600.00
Rent 20,000.00
Office Supplies 1,420.00
Organizational Cost 79,224.00
Depreciation 39,095.29
Total Fixed Costs 1,289,339.29
EBIT 261,152.11
Interest Expense 35,340.00
EBT 225,812.11
Taxes incurred 67,743.63
Net Profit After Tax 158,068.48
3 4 5
od
3 4 5
riod
3 4 5 IRR 55.07%
MIRR 35%
520,165.08 665,750.56 822,066.41 Profitability Index 0.10
395,846.82 458,234.73 510,438.56
292,171.30 750,406.03 1,260,844.60
urn
3 4 5
f Return
3 4 5