FORECASTED NUMBER OF CUSTOMER SALES

Buying Period Maximum Capacity

Morning 80
Afternoon 100
Evening 60

Buying Period Seat Occupancy

Morning 28
Afternoon 45
Evening 24
Total

Buying Period Seat Occupancy

Morning 28
Afternoon 45
Evening 24
Total

Buying Period Set Occupancy

Morning 28
Afternoon 45
Evening 24
Total

Buying Period Seat Occupancy

Morning 28
Afternoon 45
Evening 24
Total

Buying Period Seat Occupancy

Evening 24
 Total

Day

No. of Days Per Week

No. of Weeks Per Month
No. Of Months Per Year 1

Products Sales Per Day

Ramen Php 6,440.00
Beverages and shakes Php 2,595.00
Side Dishes Php 4,675.00
Add ons Php 1,680.00
Good For two Php 3,600.00
Total

WEEKLY
6 Days

Position Daily Rate

General Manager ₱300.00

Asst. Manager/Cashier ₱250.00
Cook ₱200.00
Assistant Cook/Dishwasher ₱180.00

Food Attendant/Utility 1 ₱150.00

Food Attendant/Utility 2 ₱150.00
Total ₱1,230.00

Employees Basic Net Salary

Position Annual Basic Salary

General Manager ₱86,400.00

Asst. Manager/Cashier ₱72,000.00
Cook ₱57,600.00
Assistant Cook/Dishwasher ₱51,840.00
Food Attendant/Utility 1 ₱43,200.00
Food Attendant/Utility 2 ₱43,200.00
Total ₱354,240.00
 Employees Snack
 

Cost of Snack ₱ 20.00

Employees 6
Per day ₱120.00
Per week ₱720.00
Month ₱2,880.00
Total Cost of Snack per Year ₱34,560.00
D NUMBER OF CUSTOMER SALES

Seat Occupancy
Estimate Percentage Seat Occupancy
35% 28
45% 45
40% 24

Sales For Ramen Dishes

Average Price Sales

50 1400
80 3600
60 1440
6440

Sales Fo Bevarages &shakes

Average Price Sales
Php 15.00 ₱ 420.00
Php 35.00 ₱ 1,575.00
Php 25.00 ₱ 600.00
₱ 2,595.00

Sales Side Dishes

Average Price Sales
Php 40.00 Php 1,120.00
Php 55.00 Php 2,475.00
Php 45.00 Php 1,080.00
Php 4,675.00

Sales For Add ons

Average Price Sales
Php 15.00 Php 420.00
Php 20.00 Php 900.00
Php 15.00 Php 360.00
Php 1,680.00

Sales Good For Two

Average Price Sales
Php 150.00 Php 3,600.00
 Php 3,600.00

Week Month Year

7 4 12

Sales Per Week Sales Per Month Sales Per Year

Php 45,080.00 Php 180,320.00 Php 2,163,840.00
Php 18,165.00 Php 72,660.00 Php 871,920.00
Php 32,725.00 Php 130,900.00 Php 1,570,800.00
Php 11,760.00 Php 47,040.00 Php 564,480.00
Php 25,200.00 Php 100,800.00 Php 1,209,600.00
Php 6,380,640.00

Salaries and Wages

Employees Basic Salary
Month Year
4 weeks 12 Months

Monthly Rate Yearly Rate Position

₱7,200.00 ₱86,400.00 General Manager

₱6,000.00 ₱72,000.00 Asst. Manager/Cashier
₱4,800.00 ₱57,600.00 Cook
₱4,320.00 ₱51,840.00 Assistant
Cook/Dishwasher
₱3,600.00 ₱43,200.00 Food Attendant/Utility 1
₱3,600.00 ₱43,200.00 Food Attendant/Utility 2
₱29,520.00 ₱354,240.00 Total

Annual Contri. SSS/Philhealth Annual Basic net Salary

₱5,424.00 ₱80,976.00
₱4,884.00 ₱67,116.00
₱4,344.00 ₱53,256.00
₱4,074.00 ₱47,766.00
₱3,534.00 ₱39,666.00
₱3,534.00 ₱39,666.00
₱25,794.00 ₱328,446.00
 SSS Contribution PhilHealth Contribution
Employer’s SSS Contribution Employee’s SSS Total Contribution Employer’s Philhealth
Contribution Contribution

₱595.00 ₱315.00 ₱910.00 ₱137.50

₱510.00 ₱270.00 ₱780.00 ₱137.50
₱425.00 ₱225.00 ₱650.00 ₱137.50
₱382.50 ₱202.50 ₱585.00 ₱137.50

₱297.50 ₱157.50 ₱455.00 ₱137.50

₱297.50 ₱157.50 ₱455.00 ₱137.50
₱2,507.50 ₱1,327.50 ₱3,835.00 ₱825.00

Total Contribution

SSS ₱3,835.00
PhilHealth ###
hilHealth Contribution SSS and Philhealth
Employees Total Monthly Annual
PhilhealthContribution Contribution Contribution Contribution

₱137.00 ₱274.50 ₱452.00 ₱5,424.00

₱137.00 ₱274.50 ₱407.00 ₱4,884.00
₱137.00 ₱274.50 ₱362.00 ₱4,344.00
₱137.00 ₱274.50 ₱339.50 ₱4,074.00

₱137.00 ₱274.50 ₱294.50 ₱3,534.00

₱137.00 ₱274.50 ₱294.50 ₱3,534.00
₱822.00 ₱1,647.00 ₱2,149.50 ₱25,794.00

Total Annual Contribution

₱46,020.00
₱19,764.00
A. Facilities and Equipment

1. Office Equipment

Quantity Unit

1 Unit
1 Unit
2 Unit
Total

2. Office Supplies

Quantity Unit
2 Roll
4 Pieces
1 Piece
1 Box
1 Ream
6 Pieces
1 Pad

1 Piece
1 Piece
Total

3. Kitchen Equiptment

Quantity Unit

1 Unit

1 Unit

1 Unit
1 Unit
1 Unit
1 Unit
 1 Unit
1 Unit

1 Unit
Total

4. Kitchen Utensils

Quantity Unit

3 Pcs.
2 Pcs.
3 Pcs.
2 Pcs.
5 Pcs.
2 Pcs.
1 Pc.

1 Pc.
2 Pcs.
3 Pcs.
2 Pcs.
3 Pcs.
5 Pcs.
Total

5. Dining Utensils

Quantity Unit

1 Doz.
2 Set
24 Pieces
24 Pieces
24 Pieces
24 Pieces
24 Pieces
5 Pieces
2 Doz.
3 Doz.
Total

6. Furnitures and &Fixtures

 Quantity Unit

1 Piece
1 Piece
1 Piece
20 Pieces
5 Pieces

1 Set
Total

7. General Supplies

Quantity Unit
8 Box
2 Packs
2 Packs
2 Packs
1 Piece
1 Piece
2 Piece
2 Set
2 Packs
2 Pieces
1 Piece
2 Pieces
2 Piece
2 Pieces
Total

8. Other necissities

Quantity Unit

1 Unit
1 Unit
1 Unit
Total

9. Project Construction
 Item Description Project Cost

Project Construction And ₱650,000.00

Renovation
Total

Summary of Depreciation Cost

Item
Office Equipment

Kitchen Equipment
Kitchen Utensils
Dining Utensils

Furniture and Fixtures

Other Necessities

Project Construction
Total
 Item Description Unit Price Total Price/Project Cost Estimated Life
Span (year)
Cash Register ₱4,800.00 ₱4,800.00 5
Wall Clock ₱ 499.00 ₱ 499.00 2
Casio Calculator ₱298.00 ₱596.00 4
₱5,895.00

Item Description Unit Price Total Price/Project Cost

Scotch tape ₱50.00 ₱100.00
Ball Pen 7 ₱ 28.00
Record book 60 ₱ 60.00
Staple wire 10 ₱ 10.00
Bond Paper (short) 175 ₱ 175.00
Folder ( short) 7 ₱ 42.00
Post-it Post (medium 20
size)
₱ 20.00
Stapler 63.25 ₱ 63.25
Scissor ₱35.00 ₱35.00
₱533.25

Item Description Unit Price Total Price/Project Cost Estimate Lifes

Span (years)

TakoyahiMachine(2 ₱4,800.00 ₱4,800.00

Heads) 10
Gas Range (3 burners) 14,934.00 14,934.00
10
Water dispenser 5,398.00 5,398.00 8
Deep Fryer 7,520.00 7,520.00 7
Ice Crusher 2,148.00 2,148.00 5
Blender 3,199.00 3,199.00 5
Refrigerator 16,599.00 16,599.00 10
Spoon and Fork 6,800.00
Sterilizer 6,800.00 8
Gas Stove ₱2,000.00 ₱2,000.00 10
₱63,398.00

Item Description Unit Price Total Price/Project Cost Estimate Lifes

Span (years)
Cast Iron Wok ₱2,050.00 ₱6,150.00 10
Cast Iron Pot 963 1,926.00 10
Nonstick Fry Pan 754 2,262.00 5
Saucepan 239 478 5
Kitchen Knife 160 800 5
Butcher Knife 530 1,060.00 5
Stone Knife Sharpener 99
99 1
Strainer 196 196 1
Stainless Ladle(Big) 370 740 5
Ladle (Small) 75 225 5
Stainless Spatula 156 312 5
Chopping Board 159 477 2
Mixing Bowl 165 825 3
₱15,550.00

Item Description Unit Price Total Price/Project Cost Estimate Lifes

Span (years)
Pilsner Glass ₱657.00 ₱657.00 3
Highball Glass 370 740 3
Teaspoon 10 240 3
Saucer 8 192 2
Plates 55 1,320.00 3
Spoon 12 288 3
Fork 12 288 3
Serving tray 67.75 338.75 5
Smoothie Glass 590 1,180.00 3
Ramen Bowl 1,300.00 3,900.00 3
₱9,143.75
 Item Description Unit Price Total Price/Project Cost Estimate Lifes
Span (years)
Office Chair ₱2,050.00 ₱2,050.00 8
Cabinet 1,500.00 1,500.00 10
Cashier’s chair 1,250.00 1,250.00 8
Dining Chairs 343 6,860.00 8
Dining Table (square) 1,200.00
6,000.00 8
Wall Shelves ₱1,200.00 1,200.00 10
₱18,860.00

Item Description Unit Price Total Price

Toothpick ₱20.00 ₱160.00
Napkins 25 50
Straws 10 20
Styrofoam Lunch box 42 84
Liquid Hand Soap 75 75
Disinfectant 25 25
Garbage Can 125 250
Dust Pan and broom 99.75 199.5
Cellophane 24.5 49
Sponge 11.5 23
Mop 99 99
Water Dipper 25 50
Pail 140 280
Toilet Paper ₱12.00 ₱24.00
₱1,388.50

Item Description Unit Price Total Price/Project Cost Estimate Lifes

Span (years)
Sound System ₱2,200.00 ₱2,200.00 4
Fire Extinguisher 3,500.00 3,500.00 5
Air Condition ₱21,800.00 21,800.00 7
₱27,500.00
Estimated Life Span Depreciation
(Years)

Cost
10
₱65,000.00
₱65,000.00

Depreciation Cost
₱1,358.50

7,501.74
2,791.50
3,034.75

2,290.00

4,364.29

65,000.00
₱86,340.78
0
 FINANCIAL STUDY

Depreciation Cost

₱960.00
₱ 249.50
₱149.00
₱1,358.50

Depreciation Cost

₱480.00

₱ 1,493.40
₱ 674.75
₱ 1,074.29
₱ 429.60
₱ 639.80
₱ 1,659.90

₱ 850.00
₱200.00
₱7,501.74

Depreciation Cost

₱615.00
₱ 192.60
₱ 452.40
₱ 95.60
₱ 160.00
₱ 212.00

₱ 99.00
₱ 196.00
₱148.00
₱45.00
₱62.40
₱238.50
₱275.00
₱2,791.50

Depreciation Cost

₱219.00
₱ 246.67
₱ 80.00
₱ 96.00
₱ 440.00
₱ 96.00
₱ 96.00
₱ 67.75
₱393.33
₱1,300.00
₱3,034.75
Depreciation Cost

₱256.25
₱ 150.00
₱ 156.25
₱ 857.50

₱ 750.00
₱ 120.00
₱2,290.00

Depreciation Cost

₱550.00
₱ 700.00
₱ 3,114.29
₱4,364.29
  Project Cost
Fixed Cost

Building ₱650,000.00
Land 250,000.00
Office 5,895.00
Equipment
Kitchen 63,398.00
Equipment
Kitchen Utensils 15,550.00

Dining Utensils 9,143.75

Furniture and 18,860.00
Fixture
Other 27,500.00
Necessities
Total Fixed Assets : ₱1,040,346.75
Pre Operating
Expenses
Feasibility Cost 10,000
Advertising &
Promotion 3,000.00
License & 10,000.00
Permits

23,000.00
W0rking Capital
Cash 150,000
Raw Materials 80000
Supplies 1,921.75
231,921.75
Total Project ₱1,295,268.50
Cost
Major Assumptions
Raw Materials will increase
Sales will increase by
Salaries will change
depending on the
progress of the buisness.
Cost Of General and office supplies
will increase by
Light ang power as well as water
expenses will increase by
SSS and Philhealth contributions
are subject to change as mandated by
law
Interior decoration expenses will have
Promotion and Advertisement will
will have an initial budget of

Snack allowance will have an allocation

of
Lossess and breakage will have an
allotment of

Repair and maintenance will have

a budget of
Permit and liscenses will have an initial
budget of

employees uniform will have a

budget of

If the Business progresses, the

building will have its extension to cater
more customers.
Additional choices in the menu will
be offered as the need arise.
PLDT plan will have an allotment
of

Accounts
 Salaries And Wages
SSS Contribution
Philhealth Contribution
Employees Snack
Employees Uniform
PLDT Plan
General Supplies
Office Supplies
License And Permit
Repair And Maintenance
Decoration

Water Light And Power Expenses

Advertising And Promotion

Total

Sales

Total Sales
Less: Cost of Sales
Gross Profit
Less: Operating Expense
Pre Operating Expense
Depreciation Expenses
Supplies Expenses
Salaries And Wages
Utilities Expense
Business Permits And Liscenses

Total Operating Expenses

Net Income Before Tax
Less: Income Tax
Net Income
=
 3%
5%

3%

2%

2500

3,000

34560

5,000

5,000

10,000

3200

15,000
3%
3%

50%

3%

20%
 Assets
Current Assets

Cash
Merchandise Inventory
Supplies
Pre Operating Expense
Total Current Assets

Non Current
Building
Furniture & Fixtures
Land
Office Equiptment
Kitchen Equiptment
Kitchen Utensils
Dining Utensils
Other Necissities
Accumulated Depreciation
Total Non Current Assets
Total Assets
Liabilities
Tax Payable
SSS Payable
Philhealth Payable
Total Liabilities
Owners Equity
A. Capital
B. Capital
C. Capital
Owners Equity
Liabilities And Owners Equity

CASH FLOW
Net Income
Add/Less Adjustment:
Depreciation
Increase (Decrease) in SSS Payable
Increase (Decrease) in PhilHeath Payable
Increase (Decrease) in Income Tax Payable
(Increase)Decrease in Merchandise Inventory
(Increase)Decrease in Supplies Inventory
Pre-Operating Expenses
Net iIncrease/ Decrease in Cash From Operating Activities
Investing Activities:
Land
Building
Purchase of Office Equipment
Purchase of kitchen Equipment
Purchase kitchen Utensils
Purchase of Dining Utensils
Purchase of Furnitures and Fixtures
Purchase of Other Necessities
Net Increase/Deacrese in Cash From Investing Activities
Financing Activities:
Capital Contribution in Cash
Net increase/Deacrese in Cash From Financing Activities

Net Cash Flows

Add: Beginning Cash Balance:
Cash Ending Balance
perv year
per year

for every year of operation.

annually.

per year.

and will have

remain for 5 yrs.
and will have
remain for 5 yrs
and will have
remain for 5 yrs

a year and
will remain for 5 years.

a year, and will

have remain for
5 years.

annualy.

SCHEDULE OF THE OPERATING EXPENSES

For the Year 2022-2026

2022 2023 2024

 ₱354,240.00 ₱354,240.00 ₱354,240.00
₱46,020.00 ₱46,020.00 ₱46,020.00
₱19,764.00 ₱19,764.00 ₱19,764.00
₱34,560.00 ₱34,560.00 ₱34,560.00
₱3,200.00 ₱3,200.00 ₱3,200.00
₱15,588.00 ₱15,588.00 ₱15,588.00
₱1,388.50 ₱1,430.16 ₱1,473.06
₱533.25 ₱549.25 ₱565.72
₱10,000.00 ₱10,000.00 ₱10,000.00
₱5,000.00 ₱5,000.00 ₱5,000.00
₱3,000.00 ₱3,000.00 ₱3,000.00
₱5,000.00 ₱5,000.00 ₱5,000.00
₱15,000.00 ₱15,000.00 ₱15,000.00
₱3,000.00 ₱3,000.00 ₱3,000.00
₱86,340.78

₱602,634.53 ₱516,351.40 ₱516,410.78

PROJECTED INCOME STATEMENT

FOR THE YEAR 2022-2026

Year 0 Year 1 Year 2

6,380,640.00 6,699,672.00
3,190,320.00 3,349,836.00
3,190,320.00 3,349,836.00

23,000.00
86,340.78 86,340.78
1,921.75 1,979.40
₱354,240.00 ₱354,240.00
₱30,588.00 31505.64
10,000.00 10,000.00

506,090.53 484,065.82
2,684,229.47 2,865,770.18
536,845.89 573,154.04
2,147,383.58 2,292,616.14
 TEST OF CAPITAL
STATEMENT
For the Year 2022-2026

Year 2022 2023

Capital
Balance
(Beginning) ₱ 1,295,268.50 ₱ 3,442,652.08
Add: Net
Income ₱2,147,383.58 ₱2,292,616.14
Capital
Balance
( End) ₱ 3,442,652.08 ₱ 5,735,268.22

Statement Of Financial Position

For The Year 2022-2026
Year 0 Year 1 Year 2

150,000 ₱3,006,896.60 5,419,630.28

80000 82,400.00 84,872.00
1,921.75 1,979 2,039
23,000.00
254,921.75 3,091,276.00 5,506,541.06

650000 650000 650000

18,860.00 18860 18860
250,000.00 250000 250000
5,895.00 5895 5895
63,398.00 63398 63398
15,550.00 15550 15550
9,143.75 9143.75 9143.75
27,500.00 27500 27500
86,340.78 172,681.56
1,040,346.75 954,005.97 867,665.19
1,295,268.50 ₱4,045,281.97 6,374,206.25

₱536,845.89 573,154.04
46020 46020
19764 19764
 ₱602,629.89 638,938.04

431,756.17 1,147,550.69 1,911,756.07

431,756.17 1,147,550.69 1,911,756.07
431,756.17 1,147,550.69 1,911,756.07
1,295,268.50 3,442,652.0760 5,735,268.2180
1,295,268.50 4,045,281.97 6,374,206.25

Statement Of Cash Flow

Year 0 Year 1 Year 2

2,147,383.58 2,292,616.14

86,340.78 86,340.78
46020
₱19,764.00
₱536,845.89 36,308.14
- 80,000.00 - 2,400.00 - 2,472.00
1922 - 57.65 - 59.38
- 23,000.00 23,000.00
-101,078 2,856,896.60 2,412,733.68

- 250,000.00
- 650,000.00
- 5,895.00
- 63,398.00
- 15,550.00
- 9,144.00
- 18,860.00
- 27,500.00
- 1,040,347.00

1,295,268.50
1,295,268.50

150,000 2,856,896.60 2,412,733.68

150,000 3,006,897
150,000 3,006,896.60 5,419,630.28
2025 2026
 ₱354,240.00 ₱354,240.00
₱46,020.00 ₱46,020.00
₱19,764.00 ₱19,764.00
₱34,560.00 ₱34,560.00
₱3,200.00 ₱3,200.00
₱15,588.00 ₱15,588.00
₱1,517.25 ₱1,562.77
₱582.70 ₱600.18
₱10,000.00 ₱10,000.00
₱5,000.00 ₱5,000.00
₱3,000.00 ₱3,000.00
₱5,000.00 ₱5,000.00
₱15,000.00 ₱15,000.00
₱3,000.00 ₱3,000.00

₱516,471.95 ₱516,534.95

year 3 year 4 year 5

7,034,655.60 7,386,388.38 7,755,707.80

3,517,327.80 3,693,194.19 3,877,853.90
3,517,327.80 3,693,194.19 3,877,853.90

86,340.78 86,340.78 86,340.78

2,038.78 2,099.95 2,162.95
₱354,240.00 ₱354,240.00 ₱354,240.00
32,450.81 33,424.33 34,427.06
10,000.00 10,000.00 10,000.00

485,070.37 486,105.06 487,170.79

3,032,257.43 3,207,089.13 3,390,683.11
606,451.49 641,417.83 678,136.62
2,425,805.94 2,565,671.30 2,712,546.49
 2024 2025 2026

₱ 5,735,268.22 ₱ 8,161,074.16 ₱10,726,745.46

₱2,425,805.94 ₱2,565,671.30 ₱2,712,546.49

₱ 8,161,074.16 ₱ 10,726,745.46 ₱ 13,439,291.95

Year 3 Year 4 Year 5

7,962,467.13 ₱10,646,760.01 ₱13,479,599.96

87,418.16 90,040.70 92,741.93
2,100 2,163 2,228

8,051,985.23 ₱10,738,963.66 ₱13,574,569.72

5895
650000 650000 650000 8107.84
18860 18860 18860 16215.68
250000 250000 250000 24323.52
5895 5895 5895 32431.36
63398 63398 63398 40539.2
15550 15550 15550 3034.75
9143.75 9143.75 9143.75 6069.5
27500 27500 27500 9104.25
259,022.34 345,363.12 431,703.90 12139
781,324.41 694,983.63 608,642.85 15173.75
8,833,309.64 11,433,947.29 14,183,212.57
other
606,451.49 641,417.83 678,136.62
46020 46020 46020
19764 19764 19764
 672,235.49 707,201.83 743,920.62

2,720,358.05 3,575,581.82 4,479,763.98

2,720,358.05 3,575,581.82 4,479,763.98
2,720,358.05 3,575,581.82 4,479,763.98
8,161,074.1590 10,726,745.4617 13,439,291.9493
8,833,309.64 11,433,947.29 14,183,212.57

Year 3 year 4 year 5

2,425,805.94 2,565,671.30 2,712,546.49

86,340.78 86,340.78 86,340.78

33,297.45 34,966.34 36,718.80

- 2,546.16 - 2,622.54 - 2,701.22
- 61.16 - 63.00 - 64.89 3%

2,542,836.85 2,684,292.88 2,832,839.95

2,542,836.85 ₱2,684,292.88 ₱2,832,839.95

5,419,630 7,962,467 10,646,760
7,962,467.13 10,646,760.01 13,479,599.96
Year Net Income After Tax
2022 ₱2,147,383.58
2023 ₱2,292,616.14
2024 ₱2,425,805.94
2025 ₱2,565,671.30
2026 ₱2,712,546.49

Year Net Income Before Tax

2022 ₱2,684,229.47
2023 ₱2,865,770.18
2024 ₱3,032,257.43
2025 ₱3,207,089.13
2026 ₱3,390,683.11
 Test of Capital Investment

Total Net Income For ₱12,144,023.45

Average Net Income ₱2,428,804.69

Total Projected Cost ₱ 1,295,268.50

Average Ratio Of Re 188%
Payback Period 0.53329

5895
533.25 1
27,500 1358.5
28,033 3% 841 4536.5
10 63,398
8107.84

650,000
1,359 2718 4077 8,107.84
5,436.00 6795 4364.29 55,290.16
utinsels 15,076 8728.58 59,826.66
3034.75 13092.87
2601.9 17457.16
5203.8 21821.45
9143.75 7805.7
2791.5 10407.6
13009.5

27500
4364.29
Net Profit Margin

Annual Sales Net Profit Margin

₱3,190,320.00 67%
₱3,349,836.00 68%
₱3,517,327.80 69%
₱3,693,194.19 69%
₱3,877,853.90 70%
Operating Profit
Margin

Annual Sales Operating Profit Margin

₱3,190,320.00 84%
₱3,349,836.00 86%
₱3,517,327.80 86%
₱3,693,194.19 87%
₱3,877,853.90 87%
 2 3
2717 4075.5
3178 1819.5
 4
5434
461
 5
6792.5
-898
Capital Budgeting Techniques

Payback Method
Year Net Income Depreciation
1.00 2,147,383.58 86,340.78
2.00 2,292,616.14 86,340.78
3.00 2,425,805.94 86,340.78
4.00 2,565,671.30 86,340.78
5.00 2,712,546.49 86,340.78
Payback Period

Discounted Payback Method

Net Income Depreciation
1.00 2,147,383.58 86,340.78
2.00 2,292,616.14 86,340.78
3.00 2,425,805.94 86,340.78
4.00 2,565,671.30 86,340.78
5.00 2,712,546.49 86,340.78
Discounted Payback Period

Net Present Value

Year
Net Income Depreciation
1.00 2,147,383.58 86,340.78
2.00 2,292,616.14 86,340.78
3.00 2,425,805.94 86,340.78
4.00 2,565,671.30 86,340.78
5.00 2,712,546.49 86,340.78
Total PVCI
Less: Cost Of Investment
Net Present Value
The business is feasible because our PVCI is higher than our cost of investment.
The business has a positive Net Present Value of P7,005,549.11

Profitablity index
Total PVCI 8,300,817.61
Cost of Investment 1,295,268.50
Profitability Index 6.41
If Profitablity index is greater than 1, the business is feasible.
In this case, our business is feasible because we have a Profitability Index of 6.41

Internal Rate of Return

(1,295,268.50)
2,233,724.36
 2,378,956.92
2,512,146.72
2,652,012.08
2,798,887.27
177%
If the IRR is higher than the cost of capital, the business is feasible. Since our business has a cost of capital
amounting 15% and our IRR is 177%, therefore, our business is feasible.
 Net Cash Inflow Total Cost to be Recovered Cost of Investment
2,233,724.36 2,233,724.36 (938,455.86)
2,378,956.92 4,612,681.28
2,512,146.72 7,124,828.00
2,652,012.08 9,776,840.08
2,798,887.27 12,575,727.35
0.58

7 months Using the Payback Method, our cost of investment can be recovered approximately within 6 mo

Net Cash Inflow PV Factor @ 15% Discounted Net Cash InTotal

2,233,724.36 0.87 1,942,369.01 1,942,369.01
2,378,956.92 0.76 1,798,833.21 3,741,202.22
2,512,146.72 0.66 1,651,777.25 5,392,979.46
2,652,012.08 0.57 1,516,296.52 6,909,275.98
2,798,887.27 0.50 1,391,541.63 8,300,817.61
0.67 8.00

8 months Using the Discounted Payback Method, our

Net Cash Inflow PV Factor @ 15% Present Value of Cash Inflow

2,233,724.36 0.87 1,942,369.01
2,378,956.92 0.76 1,798,833.21
2,512,146.72 0.66 1,651,777.25
2,652,012.08 0.57 1,516,296.52
2,798,887.27 0.50 1,391,541.63
8,300,817.61
1,295,268.50
7,005,549.11
r cost of investment.

fitability Index of 6.41

usiness has a cost of capital
 1,295,268.50

approximately within 6 months.

Cost to be Recovered Cost of In 1,295,268.50

(647,100.51)

nted Payback Method, our cost of investment can be recovered within 8 months.