Pre- Operating 2024 2025 2026

Sales ₱ - ₱ 6,229,632.00 ₱ 7,229,148.00 ₱ 9,811,263.00

Less: Cost of Sales ₱ - ₱ 123,200.00 ₱ 142,966.88 ₱ 194,031.94
Gross Profit ₱ 6,106,432.00 ₱ 7,086,181.12 ₱ 9,617,231.06
Salaries and Benefits ₱ 43,614.00 ₱ 523,368.00 ₱ 538,098.00 ₱ 545,898.00
Supplies ₱ 49,945.83 ₱ 599,350.00 ₱ 695,512.97 ₱ 943,937.05
Legal ₱ - ₱ 6,900.00 ₱ 8,007.07 ₱ 10,867.05
Depreciation ₱ - ₱ 8,856.93 ₱ 8,856.93 ₱ 8,856.93
Utilities ₱ 7,386.00 ₱ 88,632.00 ₱ 91,056.00 ₱ 94,188.00
Advertising ₱ 1,558.33 ₱ 18,700.00 ₱ 19,074.00 ₱ 19,455.48
Repairs and Maintenance ₱ 115,608.00 ₱ 113,472.00 ₱ 122,940.00
Miscellaneous ₱ 50,000.00 ₱ 50,000.00 ₱ 50,000.00
Business Taxes ₱ - ₱ 633,034.21 ₱ 738,985.11 ₱ 1,011,342.43
Operating Income ₱ (102,504.17) ₱ 4,061,982.86 ₱ 4,823,119.04 ₱ 6,809,746.11
Income Tax ₱ - ₱ 812,396.57 ₱ 964,623.81 ₱ 1,702,436.53
Net Income ₱ (102,504.17) ₱ 3,249,586.29 ₱ 3,858,495.24 ₱ 5,107,309.59

₱ 311,481.60 ₱ 361,457.40 ₱ 490,563.15

₱ 6,229.63 ₱ 7,229.15 ₱ 9,811.26
₱ 305,251.97 ₱ 354,228.25 ₱ 480,751.89

Annual Labor Cost of Employer

Position Quantity Daily Rate
General Manager 1.00 600.00
Financial Manager 1.00 550.00
Production Manager 1.00 550.00
Marketing Manager 1.00 550.00
Quality Controller 1.00 500.00
Marketing Staff 1.00 450.00
Packaging Pers 1.00 450.00
Driver 1.00 400.00
Security Guard 1.00 400.00
Helper 1.00 350.00
Janitor 1.00 350.00
Total 11.00 5,150.00
 2027 2028

₱ 12,346,677.00 ₱ 22,395,483.00
₱ 244,173.43 ₱ 442,903.13
₱ 12,102,503.57 ₱ 21,952,579.87
₱ 553,968.00 ₱ 572,748.00
₱ 1,187,868.06 ₱ 2,154,659.01 ₱ 86,496.00 ₱ 56.10
₱ 13,675.30 ₱ 24,805.45 ₱ 88,226.00 ₱ 57.22
₱ 8,856.93 ₱ 8,856.93 ₱ 89,991.00 ₱ 58.36
₱ 95,820.00 ₱ 97,296.00
₱ 19,844.59 ₱ 20,241.48
₱ 152,304.00 ₱ 128,376.00
₱ 50,000.00 ₱ 50,000.00
₱ 1,276,537.20 ₱ 2,345,178.05
₱ 8,743,629.50 ₱ 16,550,418.94
₱ 2,185,907.37 ₱ 4,137,604.74
₱ 6,557,722.12 ₱ 12,412,814.21

₱ 617,333.85 ₱1,119,774.15
₱ 12,346.68 ₱ 22,395.48
₱ 604,987.17 ₱1,097,378.67

Gross Salary SSS Philhealth HDMF 13th Month Pay Labor Cost
158,400.00 12,840.00 2,520.00 1,200.00 13,200.00 188,160.00
145,200.00 11,640.00 2,340.00 1,200.00 12,100.00 172,480.00
145,200.00 11,640.00 2,340.00 1,200.00 12,100.00 172,480.00
145,200.00 11,640.00 2,340.00 1,200.00 12,100.00 172,480.00
132,000.00 10,680.00 1,980.00 1,200.00 11,000.00 156,860.00
118,800.00 9,720.00 1,800.00 1,200.00 9,900.00 141,420.00
118,800.00 9,720.00 1,800.00 1,200.00 9,900.00 141,420.00
105,600.00 8,280.00 1,800.00 1,200.00 8,800.00 125,680.00
105,600.00 8,280.00 1,800.00 1,200.00 8,800.00 125,680.00
92,400.00 7,800.00 1,800.00 1,200.00 7,700.00 110,900.00
92,400.00 7,800.00 1,800.00 1,200.00 7,700.00 110,900.00
1,359,600.00 110,040.00 22,320.00 13,200.00 113,300.00 1,618,460.00
 pre-operating 2024 2025 2026
Partner's Capital beginning 35000 24,749.58 349,708.21 735,557.74
Add: Net Income (10,250.42) 324,958.63 385,849.52 510,730.96
total 24,749.58 349,708.21 735,557.74 1,246,288.69
less: Drawings
Partner's Capital ending 24,749.58 349,708.21 735,557.74 1,246,288.69

123,747.92 1,748,541.06 3,677,788.68 6,231,443.47

 2027 2028
1,246,288.69 1,902,060.91
655,772.21 1,241,281.42
1,902,060.91 3,143,342.33

1,902,060.91 3,143,342.33

9,510,304.53 15,716,711.64 -
 Pre-Operating 2024
OPERATING
Cash receipts on sales ₱ 6,229,632.00
Cash paid for purchases ₱ (123,200.00)
Cash paid for operating expenses ₱ (102,504.17) ₱ (1,402,558.00)
Cash paid for taxes ₱ (1,084,073.09)
Cash provided(used) in operating activities ₱ (102,504.17) ₱ 3,619,800.91

INVESTING

Cash paid for land ₱ (60,000.00)

Cash paid for building ₱ (139,950.00)
Cash paid for equipment ₱ (2,600.00)
Cash paid for furnitures and fixtures ₱ (7,440.00)

Cash provided(used) in investing activities ₱ (209,990.00) ₱ -

FINANCING
Investments by owners ₱ 350,000.00
WITHDRAWAL BY OWNERS
Cash provided(used) in financing activities ₱ 350,000.00 ₱ -

Cash inflow(outflow) ₱ 37,505.83 ₱ 3,619,800.91

Cash Beginning ₱ - ₱ 37,505.83
Cash ending ₱ 37,505.83 ₱ 3,657,306.75

(1,402,558.00)
 2025 2026 2027 2028

₱ 7,229,148.00 ₱ 9,811,263.00 ₱ 12,346,677.00 ₱ 22,395,483.00

₱ (142,966.88) ₱ (194,031.94) ₱ (244,173.43) ₱ (442,903.13)
₱ (1,515,220.04) ₱ (1,787,285.58) ₱ (2,073,479.94) ₱ (3,048,125.95)
₱ (1,639,064.38) ₱ (2,461,236.45) ₱ (3,275,278.17) ₱ (5,727,698.24)
₱ 3,931,896.70 ₱ 5,368,709.03 ₱ 6,753,745.46 ₱ 13,176,755.69

₱ - ₱ - ₱ - ₱ -

₱ - ₱ - ₱ - ₱ -

₱ 3,931,896.70 ₱ 5,368,709.03 ₱ 6,753,745.46 ₱ 13,176,755.69 131.40%

₱ 3,657,306.75 ₱ 7,589,203.44 ₱ 12,957,912.47 ₱ 19,711,657.93
₱ 7,589,203.44 ₱ 12,957,912.47 ₱ 19,711,657.93 ₱ 32,888,413.62
1
2
- - - - 3
4
- 1,515,220.04 - 1,787,285.58 - 2,073,479.94 - 3,048,125.95 5
6
ROI

₱ 3,619,800.91 ₱ 3,619,800.91 1
₱ 3,931,896.70 ₱ 7,551,697.61 1
₱ 5,368,709.03 ₱ 12,920,406.64 1
₱ 6,753,745.46 ₱ 19,674,152.09 1
₱ 13,176,755.69 ₱ 32,850,907.78 1
#REF! #REF! #REF!
payback period 5.46 years
 Schedule Upon Opening Pre-Operating 2024
Assets
Cash ₱ 37,505.83 ₱ 3,657,306.75
Total Current Assets ₱ 37,505.83 ₱ 3,657,306.75

Land ₱ 60,000.00 ₱ 60,000.00

Building ₱ 139,950.00 ₱ 132,952.50
Equipment ₱ 2,600.00 ₱ 2,228.57
Furniture and Fixture ₱ 7,440.00 ₱ 5,952.00

Total Noncurrent Assets ₱ 209,990.00 ₱ 201,133.07

Total Assets ₱ 247,495.83 ₱ 3,858,439.82

Liabilities and Partner's Capital

Taxes Payable ₱ - ₱ 361,357.70

Total Liabilities ₱ - ₱ 361,357.70

Abisamis, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21

Cubio, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21
Galera, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21
Habito, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21
Hino, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21
Laurilla, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21
Lustado, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21
Madriñan, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21
Manalo, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21
Sayat, Capital ₱ 35,000.00 ₱ 24,749.58 ₱ 349,708.21

Total Owner's Equity ₱ 247,495.83 ₱ 3,497,082.12

Liability and Equity ₱ 247,495.83 ₱ 3,858,439.82

-
 2025 2026 2027 2028

₱ 7,589,203.44 ₱ 12,957,912.47 ₱ 19,711,657.93 ₱ 32,888,413.62

₱ 7,589,203.44 ₱ 12,957,912.47 ₱ 19,711,657.93 ₱ 32,888,413.62

₱ 60,000.00 ₱ 60,000.00 ₱ 60,000.00 ₱ 60,000.00 ₱ - 161141.66

₱ 125,955.00 ₱ 118,957.50 ₱ 111,960.00 ₱ 104,962.50 ₱ (6,997.50)
₱ 1,857.14 ₱ 1,485.71 ₱ 1,114.29 ₱ 742.86 ₱ (371.43)
₱ 4,464.00 ₱ 2,976.00 ₱ 1,488.00 ₱ (1,488.00)
₱ 88,613.42
₱ 192,276.14 ₱ 183,419.21 ₱ 174,562.29 ₱ 165,705.36
₱ 7,781,479.59 ₱ 13,141,331.68 ₱ 19,886,220.21 ₱ 33,054,118.97

₱36,390.37
₱ 97,470.35
₱ 425,902.23 ₱ 678,444.74 ₱ 865,611.14 ₱ 1,620,695.70
₱ 425,902.23 ₱ 678,444.74 ₱ 865,611.14 ₱ 1,620,695.70

₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33

₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33
₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33
₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33
₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33
₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33
₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33
₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33
₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33
₱ 735,557.74 ₱ 1,246,288.69 ₱ 1,902,060.91 ₱ 3,143,342.33

₱ 7,355,577.36 ₱ 12,462,886.94 ₱ 19,020,609.07 ₱ 31,433,423.28

₱ 7,781,479.59 ₱ 13,141,331.68 ₱ 19,886,220.21 ₱ 33,054,118.97

- - - -

- - - -
 -₱66,891.86
₱ (371.43)
₱ (1,488.00)

-₱124,751.29
Cost of Sales 123,200.00
Salaries 523,368.00
Supplies 599,350.00
Legal 6,900.00
Depreciation 8,856.93
Utilities 88,632.00
Repairs and Maintenance 115,608.00
Miscellaneous 50,000.00

total cost 1,534,614.93

Land ₱ 60,000.00
Building ₱ 139,950.00
Equipment ₱ 2,600.00
Furniture and Fixture ₱ 7,440.00
Pre-operating Expenses 102,504.17

₱ 312,494.17

ROI income/investment 928%

payback period investment/income 0.107706 years 38.774167

days
60 ML
Ingredients Qty Needed Unit Unit Price/Price per unit
Soy Wax Flakes 5 kilogram 20
Lavander Oil 50 ML 20
Wooden Candle Wick 16 piece 8
Soy Cotton Candle wick 16 piece 1.2
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

Ingredients Qty Needed Unit Unit Price/Price per unit

Soy Wax Flakes 5 kilogram 20
Coffee Oil 50 ML 22
Wooden Candle Wick 16 piece 8
Soy Cotton Candle wick 16 piece 1.2
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

100 ML
Ingredients Qty Needed Unit Unit Price/Price per unit
Soy Wax Flakes 10 kilogram 20
Lavander Oil 75 ML 35
Wooden Candle Wick 16 piece 8
Soy Cotton Candle wick 16 piece 1.2
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
 MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

Ingredients Qty Needed Unit Unit Price/Price per unit

Soy Wax Flakes 5 kilogram 20
Coffee Oil 75 ML 32
Wooden Candle Wick 16 piece 8
Soy Cotton Candle wick 16 piece 1.2
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

200 ML
Ingredients Qty Needed Unit Unit Price/Price per unit
Soy Wax Flakes 20 kilogram 20
Lavander Oil 100 ML 45
Wooden Candle Wick 16 piece 8
Soy Cotton Candle wick 16 piece 1.2
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

Ingredients Qty Needed Unit Unit Price/Price per unit

Soy Wax Flakes 20 kilogram 20
Coffee Oil 100 ML 40
Wooden Candle Wick 16 piece 8
Soy Cotton Candle wick 16 piece 1.2
TOTAL
 YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE
 Price Ingredients Qty Needed Unit
100 Soy Wax Flakes 5 kilogram
1,000 Eucalyptus Oil 50 ML
128 Wooden Candle Wick 16 piece
19.2 Soy Cotton Candle wick 16 piece
1,247
16
77.95
15.59
38.975
132.515
15.9018
148.4168

Price Ingredients Qty Needed Unit

100 Soy Wax Flakes 5 kilogram
1,100 Citrus Oil 50 ML
128 Wooden Candle Wick 16 piece
19.2 Soy Cotton Candle wick 16 piece
1,347
17
79.2470588235
15.8494117647
39.6235294118
134.72
16.1664
150.8864

Price Ingredients Qty Needed Unit

200 Soy Wax Flakes 10 kilogram
2,625 Eucalyptus Oil 75 ML
128 Wooden Candle Wick 16 piece
19.2 Soy Cotton Candle wick 16 piece
2,972
16
185.7625
37.1525
 92.88125
315.79625
37.89555
353.6918

Price Ingredients Qty Needed Unit

100 Soy Wax Flakes 10 kilogram
2,400 Citrus Oil 75 ML
128 Wooden Candle Wick 16 piece
19.2 Soy Cotton Candle wick 16 piece
2,647
16
165.45
33.09
82.725
281.265
33.7518
315.0168

Price Ingredients Qty Needed Unit

400 Soy Wax Flakes 20 kilogram
4,500 Eucalyptus Oil 100 ML
128 Wooden Candle Wick 16 piece
19.2 Soy Cotton Candle wick 16 piece
5,047
16
315.45
63.09
157.725
536.265
64.3518
600.6168

Price Ingredients Qty Needed Unit

400 Soy Wax Flakes 20 kilogram
4,000 Citrus Oil 100 ML
128 Wooden Candle Wick 16 piece
19.2 Soy Cotton Candle wick 16 piece
4,547
 16
284.2
56.84
142.1
483.14
57.9768
541.1168
 Unit Price/Price per unit Price
20 100
25 1,250
8 128
1.2 19.2
TOTAL 1,497
YIELD 16
PRICE/PCS 93.575
PRODUCTION COST 20% 18.715
MARK UP 50% 46.7875
INITIAL PRICE 159.0775
12% VAT 19.0893
SELLING PRICE 178.1668

Unit Price/Price per unit Price

20 100
23 1,150
8 128
1.2 19.2
TOTAL 1,397
YIELD 17
PRICE/PCS 82.18823529
PRODUCTION COST 20% 16.43764706
MARK UP 50% 41.09411765
INITIAL PRICE 139.72
12% VAT 16.7664
SELLING PRICE 156.4864

Unit Price/Price per unit Price

20 200
43 3,225
8 128
1.2 19.2
TOTAL 3,572
YIELD 16
PRICE/PCS 223.2625
PRODUCTION COST 20% 44.6525
 MARK UP 50% 111.63125
INITIAL PRICE 379.54625
12% VAT 45.54555
SELLING PRICE 425.0918

Unit Price/Price per unit Price

20 200
33 2,475
8 128
1.2 19.2
TOTAL 2,822
YIELD 16
PRICE/PCS 176.3875
PRODUCTION COST 20% 35.2775
MARK UP 50% 88.19375
INITIAL PRICE 299.85875
12% VAT 35.98305
SELLING PRICE 335.8418

Unit Price/Price per unit Price

20 400
58 5,800
8 128
1.2 19.2
TOTAL 6,347
YIELD 16
PRICE/PCS 396.7
PRODUCTION COST 20% 79.34
MARK UP 50% 198.35
INITIAL PRICE 674.39
12% VAT 80.9268
SELLING PRICE 755.3168

Unit Price/Price per unit Price

20 400
44 4,400
8 128
1.2 19.2
TOTAL 4,947
 YIELD 16
PRICE/PCS 309.2
PRODUCTION COST 20% 61.84
MARK UP 50% 154.6
INITIAL PRICE 525.64
12% VAT 63.0768
SELLING PRICE 588.7168
60 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 5 kilogram
Lavander Oil 50 ML
Wooden Candle
17 piece
Wick
Soy Cotton Candle
17 piece
wick

Ingredients Qty Needed Unit

Soy Wax Flakes 5 kilogram
Coffee Oil 50 ML
Wooden Candle
17 piece
Wick
Soy Cotton Candle
17 piece
wick

100 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 10 kilogram
Lavander Oil 75 ML
Wooden Candle
17 piece
Wick
Soy Cotton Candle
17 piece
wick

Ingredients Qty Needed Unit

Soy Wax Flakes 10 kilogram
Coffee Oil 75 ML
Wooden Candle
17 piece
Wick
Soy Cotton Candle
17 piece
wick

200 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 20 kilogram
Lavander Oil 100 ML
Wooden Candle
17 piece
Wick
Soy Cotton Candle
17 piece
wick
 Ingredients Qty Needed Unit
Soy Wax Flakes 20 kilogram
Coffee Oil 100 ML
Wooden Candle
17 piece
Wick
Soy Cotton Candle
17 piece
wick
Unit Price/Price per unit Price Ingredients
21 105 Soy Wax Flakes
22 1,100 Eucalyptus Oil
Wooden Candle
8 136
Wick
Soy Cotton Candle
1.2 20.4
wick
TOTAL 1,361
YIELD 17
PRICE/PCS 80.08235294
PRODUCTION COST 20% 16.01647059
MARK UP 50% 40.04117647
INITIAL PRICE 136.14
12% VAT 16.3368
SELLING PRICE 152.4768

Unit Price/Price per unit Price Ingredients

21 105 Soy Wax Flakes
23 1,150 Citrus Oil
Wooden Candle
8 136
Wick
Soy Cotton Candle
1.2 20.4
wick
TOTAL 1,411
YIELD 17
PRICE/PCS 83.02352941
PRODUCTION COST 20% 16.60470588
MARK UP 50% 41.51176471
INITIAL PRICE 141.14
12% VAT 16.9368
SELLING PRICE 158.0768

Unit Price/Price per unit Price Ingredients

21 210 Soy Wax Flakes
37 2,775 Eucalyptus Oil
Wooden Candle
9 153
Wick
 Soy Cotton Candle
1.2 20.4
wick
TOTAL 3,158
YIELD 17
PRICE/PCS 185.7882353
PRODUCTION COST 20% 37.15764706
MARK UP 50% 92.89411765
INITIAL PRICE 315.84
12% VAT 37.9008
SELLING PRICE 353.7408

Unit Price/Price per unit Price Ingredients

21 210 Soy Wax Flakes
33 2,475 Citrus Oil
Wooden Candle
8 136
Wick
Soy Cotton Candle
1.2 20.4
wick
TOTAL 2,841
YIELD 17
PRICE/PCS 167.1411765
PRODUCTION COST 20% 33.42823529
MARK UP 50% 83.57058824
INITIAL PRICE 284.14
12% VAT 34.0968
SELLING PRICE 318.2368

Unit Price/Price per unit Price Ingredients

21 420 Soy Wax Flakes
58 5,800 Eucalyptus Oil
Wooden Candle
8 136
Wick
Soy Cotton Candle
1.2 20.4
wick
TOTAL 6,376
YIELD 17
PRICE/PCS 375.0823529
PRODUCTION COST 20% 75.01647059
MARK UP 50% 187.5411765
INITIAL PRICE 637.64
 12% VAT 76.5168
SELLING PRICE 714.1568

Unit Price/Price per unit Price Ingredients

21 420 Soy Wax Flakes
42 4,200 Citrus Oil
Wooden Candle
8 136
Wick
Soy Cotton Candle
1.2 20.4
wick
TOTAL 4,776
YIELD 16
PRICE/PCS 298.525
PRODUCTION COST 20% 59.705
MARK UP 50% 149.2625
INITIAL PRICE 507.4925
12% VAT 60.8991
SELLING PRICE 568.3916
Qty Needed Unit Unit Price/Price per unit Price
5 kilogram 21 105
50 ML 27 1,350

17 piece 8 136

17 piece 1.2 20.4

TOTAL 1,611
YIELD 17
PRICE/PCS 94.788235294
PRODUCTION COST 20% 18.957647059
MARK UP 50% 47.394117647
INITIAL PRICE 161.14
12% VAT 19.3368
SELLING PRICE 180.4768

Qty Needed Unit Unit Price/Price per unit Price

5 kilogram 21 105
50 ML 25 1,250

17 piece 8 136

17 piece 1.2 20.4

TOTAL 1,511
YIELD 17
PRICE/PCS 88.905882353
PRODUCTION COST 20% 17.781176471
MARK UP 50% 44.452941176
INITIAL PRICE 151.14
12% VAT 18.1368
SELLING PRICE 169.2768

Qty Needed Unit Unit Price/Price per unit Price

10 kilogram 21 210
75 ML 43 3,225

17 piece 9 153
 17 piece 1.2 20.4
TOTAL 3,608
YIELD 17
PRICE/PCS 212.25882353
PRODUCTION COST 20% 42.451764706
MARK UP 50% 106.12941176
INITIAL PRICE 360.84
12% VAT 0.12
SELLING PRICE 360.96

Qty Needed Unit Unit Price/Price per unit Price

10 kilogram 21 210
75 ML 34 2,550

17 piece 8 136

17 piece 1.2 20.4

TOTAL 2,916
YIELD 17
PRICE/PCS 171.55294118
PRODUCTION COST 20% 34.310588235
MARK UP 50% 85.776470588
INITIAL PRICE 291.64
12% VAT 34.9968
SELLING PRICE 326.6368

Qty Needed Unit Unit Price/Price per unit Price

20 kilogram 21 420
100 ML 58 5,800

17 piece 8 136

17 piece 1.2 20.4

TOTAL 6,376
YIELD 17
PRICE/PCS 375.08235294
PRODUCTION COST 20% 75.016470588
MARK UP 50% 187.54117647
INITIAL PRICE 637.64
 12% VAT 76.5168
SELLING PRICE 714.1568

Qty Needed Unit Unit Price/Price per unit Price

20 kilogram 21 420
100 ML 46 4,600

17 piece 8 136

17 piece 1.2 20.4

TOTAL 5,176
YIELD 17
PRICE/PCS 304.49411765
PRODUCTION COST 20% 60.898823529
MARK UP 50% 152.24705882
INITIAL PRICE 517.64
12% VAT 62.1168
SELLING PRICE 579.7568
60 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 5 kilogram
Lavander Oil 50 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece

Ingredients Qty Needed Unit

Soy Wax Flakes 5 kilogram
Coffee Oil 50 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece

100 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 10 kilogram
Lavander Oil 75 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece
 Ingredients Qty Needed Unit
Soy Wax Flakes 10 kilogram
Coffee Oil 75 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece

200 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 20 kilogram
Lavander Oil 100 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece

Ingredients Qty Needed Unit

Soy Wax Flakes 20 kilogram
Coffee Oil 100 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece
 Unit Price/Price per unit Price Ingredients Qty Needed
23 115 Soy Wax Flakes 5
24 1,200 Eucalyptus Oil 50
9 171 Wooden Candle Wick 19
1.5 28.5 Soy Cotton Candle wick 19
TOTAL 1,515
YIELD 19
PRICE/PCS 79.7105263158
PRODUCTION COST 20% 15.9421052632
MARK UP 50% 39.8552631579
INITIAL PRICE 135.507894737
12% VAT 16.2609473684
SELLING PRICE 151.768842105

Unit Price/Price per unit Price Ingredients Qty Needed

23 115 Soy Wax Flakes 5
24 1,200 Citrus Oil 50
9 171 Wooden Candle Wick 19
1.5 28.5 Soy Cotton Candle wick 19
TOTAL 1,515
YIELD 19
PRICE/PCS 79.7105263158
PRODUCTION COST 20% 15.9421052632
MARK UP 50% 39.8552631579
INITIAL PRICE 135.507894737
12% VAT 16.2609473684
SELLING PRICE 151.768842105

Unit Price/Price per unit Price Ingredients Qty Needed

23 230 Soy Wax Flakes 10
38 2,850 Eucalyptus Oil 75
9 171 Wooden Candle Wick 19
1.5 28.5 Soy Cotton Candle wick 19
TOTAL 3,280
YIELD 19
PRICE/PCS 172.605263158
PRODUCTION COST 20% 34.5210526316
 MARK UP 50% 86.3026315789
INITIAL PRICE 293.428947368
12% VAT 35.2114736842
SELLING PRICE 328.640421053

Unit Price/Price per unit Price Ingredients Qty Needed

23 230 Soy Wax Flakes 10
33 2,475 Citrus Oil 75
9 171 Wooden Candle Wick 19
1.5 28.5 Soy Cotton Candle wick 19
TOTAL 2,905
YIELD 19
PRICE/PCS 152.868421053
PRODUCTION COST 20% 30.5736842105
MARK UP 50% 76.4342105263
INITIAL PRICE 259.876315789
12% VAT 31.1851578947
SELLING PRICE 291.061473684

Unit Price/Price per unit Price Ingredients Qty Needed

23 460 Soy Wax Flakes 20
60 6,000 Eucalyptus Oil 100
9 171 Wooden Candle Wick 19
1.5 28.5 Soy Cotton Candle wick 19
TOTAL 6,660
YIELD 19
PRICE/PCS 350.5
PRODUCTION COST 20% 70.1
MARK UP 50% 175.25
INITIAL PRICE 595.85
12% VAT 71.502
SELLING PRICE 667.352

Unit Price/Price per unit Price Ingredients Qty Needed

23 460 Soy Wax Flakes 20
44 4,400 Citrus Oil 100
9 171 Wooden Candle Wick 19
1.5 28.5 Soy Cotton Candle wick 19
TOTAL 5,060
 YIELD 19
PRICE/PCS 266.289473684
PRODUCTION COST 20% 53.2578947368
MARK UP 50% 133.144736842
INITIAL PRICE 452.692105263
12% VAT 54.3230526316
SELLING PRICE 507.015157895
 Unit Unit Price/Price per unit Price
kilogram 23 115
ML 28 1,400
piece 9 171
piece 1.5 28.5
TOTAL 1,715
YIELD 19
PRICE/PCS 90.2368421052632
PRODUCTION COST 20% 18.0473684210526
MARK UP 50% 45.1184210526316
INITIAL PRICE 153.402631578947
12% VAT 18.4083157894737
SELLING PRICE 171.810947368421

Unit Unit Price/Price per unit Price

kilogram 23 115
ML 27 1,350
piece 9 171
piece 1.5 28.5
TOTAL 1,665
YIELD 19
PRICE/PCS 87.6052631578947
PRODUCTION COST 20% 17.521052631579
MARK UP 50% 43.8026315789474
INITIAL PRICE 148.928947368421
12% VAT 17.8714736842105
SELLING PRICE 166.800421052632

Unit Unit Price/Price per unit Price

kilogram 23 230
ML 43 3,225
piece 9 171
piece 1.5 28.5
TOTAL 3,655
YIELD 19
PRICE/PCS 192.342105263158
PRODUCTION COST 20% 38.4684210526316
 MARK UP 50% 96.1710526315789
INITIAL PRICE 326.981578947368
12% VAT 0
SELLING PRICE 326.981578947368

Unit Unit Price/Price per unit Price

kilogram 23 230
ML 36 2,700
piece 9 171
piece 1.5 28.5
TOTAL 3,130
YIELD 19
PRICE/PCS 164.710526315789
PRODUCTION COST 20% 32.9421052631579
MARK UP 50% 82.3552631578947
INITIAL PRICE 280.007894736842
12% VAT 33.6009473684211
SELLING PRICE 313.608842105263

Unit Unit Price/Price per unit Price

kilogram 23 460
ML 63 6,300
piece 9 171
piece 1.5 28.5
TOTAL 6,960
YIELD 19
PRICE/PCS 366.289473684211
PRODUCTION COST 20% 73.2578947368421
MARK UP 50% 183.144736842105
INITIAL PRICE 622.692105263158
12% VAT 74.7230526315789
SELLING PRICE 697.415157894737

Unit Unit Price/Price per unit Price

kilogram 23 460
ML 46 4,600
piece 9 171
piece 1.5 28.5
TOTAL 5,260
 YIELD 19
PRICE/PCS 276.815789473684
PRODUCTION COST 20% 55.3631578947368
MARK UP 50% 138.407894736842
INITIAL PRICE 470.586842105263
12% VAT 56.4704210526316
SELLING PRICE 527.057263157895
60 ML
Ingredients Qty Needed Unit Unit Price/Price per unit
Soy Wax Flakes 5 kilogram 25
Lavander Oil 50 ML 27
Wooden Candle
19 piece 9
Wick
Soy Cotton
19 piece 1.5
Candle wick
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

Ingredients Qty Needed Unit Unit Price/Price per unit

Soy Wax Flakes 5 kilogram 25
Coffee Oil 50 ML 27
Wooden Candle
19 piece 9
Wick
Soy Cotton
19 piece 1.5
Candle wick
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

100 ML
Ingredients Qty Needed Unit Unit Price/Price per unit
Soy Wax Flakes 10 kilogram 25
Lavander Oil 75 ML 40
Wooden Candle
19 piece 9
Wick
 Soy Cotton
19 piece 1.5
Candle wick
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

Ingredients Qty Needed Unit Unit Price/Price per unit

Soy Wax Flakes 10 kilogram 25
Coffee Oil 75 ML 36
Wooden Candle
19 piece 9
Wick
Soy Cotton
19 piece 1.5
Candle wick
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE

200 ML
Ingredients Qty Needed Unit Unit Price/Price per unit
Soy Wax Flakes 20 kilogram 25
Lavander Oil 100 ML 63
Wooden Candle
19 piece 9
Wick
Soy Cotton
19 piece 1.5
Candle wick
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
 12% VAT
SELLING PRICE

Ingredients Qty Needed Unit Unit Price/Price per unit

Soy Wax Flakes 20 kilogram 25
Coffee Oil 100 ML 46
Wooden Candle
19 piece 9
Wick
Soy Cotton
19 piece 1.5
Candle wick
TOTAL
YIELD
PRICE/PCS
PRODUCTION COST 20%
MARK UP 50%
INITIAL PRICE
12% VAT
SELLING PRICE
 Price Ingredients Qty Needed Unit
125 Soy Wax Flakes 5 kilogram
1,350 Eucalyptus Oil 50 ML

171 Wooden Candle Wick 19 piece

28.5 Soy Cotton Candle wick 19 piece

1,675
19
88.1315789474
17.6263157895
44.0657894737
149.823684211
17.9788421053
167.802526316

Price Ingredients Qty Needed Unit

125 Soy Wax Flakes 5 kilogram
1,350 Citrus Oil 50 ML

171 Wooden Candle Wick 19 piece

28.5 Soy Cotton Candle wick 19 piece

1,675
19
88.1315789474
17.6263157895
44.0657894737
149.823684211
17.9788421053
167.802526316

Price Ingredients Qty Needed Unit

250 Soy Wax Flakes 10 kilogram
3,000 Eucalyptus Oil 75 ML

171 Wooden Candle Wick 19 piece

 28.5 Soy Cotton Candle wick 19 piece
3,450
19
181.552631579
36.3105263158
90.7763157895
308.639473684
37.0367368421
345.676210526

Price Ingredients Qty Needed Unit

250 Soy Wax Flakes 10 kilogram
2,700 Citrus Oil 75 ML

171 Wooden Candle Wick 19 piece

28.5 Soy Cotton Candle wick 19 piece

3,150
19
165.763157895
33.1526315789
82.8815789474
281.797368421
33.8156842105
315.613052632

Price Ingredients Qty Needed Unit

500 Soy Wax Flakes 20 kilogram
6,300 Eucalyptus Oil 100 ML

171 Wooden Candle Wick 19 piece

28.5 Soy Cotton Candle wick 19 piece

7,000
19
368.394736842
73.6789473684
184.197368421
626.271052632
75.1525263158
701.423578947

Price Ingredients Qty Needed Unit

500 Soy Wax Flakes 20 kilogram
4,600 Citrus Oil 100 ML

171 Wooden Candle Wick 19 piece

28.5 Soy Cotton Candle wick 19 piece

5,300
19
278.921052632
55.7842105263
139.460526316
474.165789474
56.8998947368
531.065684211
Unit Price/Price per unit Price
25 125
31 1,550

9 171

1.5 28.5
TOTAL 1,875
YIELD 19
PRICE/PCS 98.65789473684
PRODUCTION COST 20% 19.73157894737
MARK UP 50% 49.32894736842
INITIAL PRICE 167.7184210526
12% VAT 20.12621052632
SELLING PRICE 187.8446315789

Unit Price/Price per unit Price

25 125
29 1,450

9 171

1.5 28.5
TOTAL 1,775
YIELD 19
PRICE/PCS 93.39473684211
PRODUCTION COST 20% 18.67894736842
MARK UP 50% 46.69736842105
INITIAL PRICE 158.7710526316
12% VAT 19.05252631579
SELLING PRICE 177.8235789474

Unit Price/Price per unit Price

25 250
44 3,300

9 171
 1.5 28.5
TOTAL 3,750
YIELD 19
PRICE/PCS 197.3421052632
PRODUCTION COST 20% 39.46842105263
MARK UP 50% 98.67105263158
INITIAL PRICE 335.4815789474
12% VAT 0
SELLING PRICE 335.4815789474

Unit Price/Price per unit Price

25 250
38 2,850

9 171

1.5 28.5
TOTAL 3,300
YIELD 19
PRICE/PCS 173.6578947368
PRODUCTION COST 20% 34.73157894737
MARK UP 50% 86.82894736842
INITIAL PRICE 295.2184210526
12% VAT 35.42621052632
SELLING PRICE 330.6446315789

Unit Price/Price per unit Price

25 500
66 6,600

9 171

1.5 28.5
TOTAL 7,300
YIELD 19
PRICE/PCS 384.1842105263
PRODUCTION COST 20% 76.83684210526
MARK UP 50% 192.0921052632
INITIAL PRICE 653.1131578947
 12% VAT 78.37357894737
SELLING PRICE 731.4867368421

Unit Price/Price per unit Price

25 500
49 4,900

9 171

1.5 28.5
TOTAL 5,600
YIELD 19
PRICE/PCS 294.7105263158
PRODUCTION COST 20% 58.94210526316
MARK UP 50% 147.3552631579
INITIAL PRICE 501.0078947368
12% VAT 60.12094736842
SELLING PRICE 561.1288421053
60 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 5 kilogram
Lavander Oil 50 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece

Ingredients Qty Needed Unit

Soy Wax Flakes 5 kilogram
Coffee Oil 50 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece

100 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 10 kilogram
Lavander Oil 75 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece
 Ingredients Qty Needed Unit
Soy Wax Flakes 10 kilogram
Coffee Oil 75 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece

200 ML
Ingredients Qty Needed Unit
Soy Wax Flakes 20 kilogram
Lavander Oil 100 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece

Ingredients Qty Needed Unit

Soy Wax Flakes 20 kilogram
Coffee Oil 100 ML
Wooden Candle Wick 19 piece
Soy Cotton Candle wick 19 piece
Unit Price/Price per unit Price Ingredients
26 130 Soy Wax Flakes
29 1,450 Eucalyptus Oil
9 171 Wooden Candle Wick
1.5 28.5 Soy Cotton Candle wick
TOTAL 1,780
YIELD 19
PRICE/PCS 93.657894736842
PRODUCTION COST 20% 18.731578947368
MARK UP 50% 46.828947368421
INITIAL PRICE 159.21842105263
12% VAT 19.106210526316
SELLING PRICE 178.32463157895

Unit Price/Price per unit Price Ingredients

26 130 Soy Wax Flakes
28 1,400 Citrus Oil
9 171 Wooden Candle Wick
1.5 28.5 Soy Cotton Candle wick
TOTAL 1,730
YIELD 19
PRICE/PCS 91.026315789474
PRODUCTION COST 20% 18.205263157895
MARK UP 50% 45.513157894737
INITIAL PRICE 154.74473684211
12% VAT 18.569368421053
SELLING PRICE 173.31410526316

Unit Price/Price per unit Price Ingredients

26 260 Soy Wax Flakes
42 3,150 Eucalyptus Oil
9 171 Wooden Candle Wick
1.5 28.5 Soy Cotton Candle wick
TOTAL 3,610
YIELD 19
PRICE/PCS 189.97368421053
PRODUCTION COST 20% 37.994736842105
 MARK UP 50% 94.986842105263
INITIAL PRICE 322.9552631579
12% VAT 38.754631578947
SELLING PRICE 361.70989473684

Unit Price/Price per unit Price Ingredients

26 260 Soy Wax Flakes
38 2,850 Citrus Oil
9 171 Wooden Candle Wick
1.5 28.5 Soy Cotton Candle wick
TOTAL 3,310
YIELD 19
PRICE/PCS 174.18421052632
PRODUCTION COST 20% 34.836842105263
MARK UP 50% 87.092105263158
INITIAL PRICE 296.11315789474
12% VAT 35.533578947368
SELLING PRICE 331.64673684211

Unit Price/Price per unit Price Ingredients

26 520 Soy Wax Flakes
65 6,500 Eucalyptus Oil
9 171 Wooden Candle Wick
1.5 28.5 Soy Cotton Candle wick
TOTAL 7,220
YIELD 19
PRICE/PCS 379.97368421053
PRODUCTION COST 20% 75.994736842105
MARK UP 50% 189.98684210526
INITIAL PRICE 645.9552631579
12% VAT 77.514631578947
SELLING PRICE 723.46989473684

Unit Price/Price per unit Price Ingredients

26 520 Soy Wax Flakes
48 4,800 Citrus Oil
9 171 Wooden Candle Wick
1.5 28.5 Soy Cotton Candle wick
TOTAL 5,520
 YIELD 19
PRICE/PCS 290.5
PRODUCTION COST 20% 58.1
MARK UP 50% 145.25
INITIAL PRICE 493.85
12% VAT 59.262
SELLING PRICE 553.112
Qty Needed Unit Unit Price/Price per unit Price
5 kilogram 26 130
50 ML 32 1,600
19 piece 9 171
19 piece 1.5 28.5
TOTAL 1,930
YIELD 19
PRICE/PCS 101.552631578947
PRODUCTION COST 20% 20.3105263157895
MARK UP 50% 50.7763157894737
INITIAL PRICE 172.639473684211
12% VAT 20.7167368421053
SELLING PRICE 193.356210526316

Qty Needed Unit Unit Price/Price per unit Price

5 kilogram 26 130
50 ML 30 1,500
19 piece 9 171
19 piece 1.5 28.5
TOTAL 1,830
YIELD 19
PRICE/PCS 96.2894736842105
PRODUCTION COST 20% 19.2578947368421
MARK UP 50% 48.1447368421053
INITIAL PRICE 163.692105263158
12% VAT 19.6430526315789
SELLING PRICE 183.335157894737

Qty Needed Unit Unit Price/Price per unit Price

10 kilogram 26 260
75 ML 46 3,450
19 piece 9 171
19 piece 1.5 28.5
TOTAL 3,910
YIELD 19
PRICE/PCS 205.763157894737
PRODUCTION COST 20% 41.1526315789474
 MARK UP 50% 102.881578947368
INITIAL PRICE 349.797368421053
12% VAT 41.9756842105263
SELLING PRICE 391.773052631579

Qty Needed Unit Unit Price/Price per unit Price

10 kilogram 26 260
75 ML 40 3,000
19 piece 9 171
19 piece 1.5 28.5
TOTAL 3,460
YIELD 19
PRICE/PCS 182.078947368421
PRODUCTION COST 20% 36.4157894736842
MARK UP 50% 91.0394736842105
INITIAL PRICE 309.534210526316
12% VAT 37.1441052631579
SELLING PRICE 346.678315789474

Qty Needed Unit Unit Price/Price per unit Price

20 kilogram 26 520
100 ML 68 6,800
19 piece 9 171
19 piece 1.5 28.5
TOTAL 7,520
YIELD 19
PRICE/PCS 395.763157894737
PRODUCTION COST 20% 79.1526315789474
MARK UP 50% 197.881578947368
INITIAL PRICE 672.797368421053
12% VAT 80.7356842105263
SELLING PRICE 753.533052631579

Qty Needed Unit Unit Price/Price per unit Price

20 kilogram 26 520
100 ML 50 5,000
19 piece 9 171
19 piece 1.5 28.5
TOTAL 5,720
 YIELD 19
PRICE/PCS 301.026315789474
PRODUCTION COST 20% 60.2052631578947
MARK UP 50% 150.513157894737
INITIAL PRICE 511.744736842105
12% VAT 61.4093684210526
SELLING PRICE 573.154105263158