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Chapter 5 Finallllllllllll
Chapter 5 Finallllllllllll
FINANCIAL ASPECT
This chapter presents the financial aspect of the business, the start-up capital, source
of financing, projected financial statements for 5 years of operation, financial assumptions,
financial ratios and the breakeven analysis.
T'CuFFins
Total Project Cost
See Schedule 1 for details
CAPITALIZATION
Cash received from partners ₱800,000.00
START-UP COST
Total Pre-operating Expenses
Permit and licences ₱5,059.00
Marketing 6,900
Coffee shop tools and supplies 12,340.55
Office Supplies 2,004
Cleaning Supplies 3,756.60
Packaging Supplies 19,348.00
Raw Material for Muffins 10,051.50
Raw Material for Coffee and Tea 8,670.00
CAPITAL EXPENDITURE
Vehicle 295,000.00
Improvement of Mobile Cart 22,422.68
Furniture and Fixtures 9,518.92
PPE 22,083.00
Machineries and equipment 15,504.00
OVERHEAD COST
Refill of LPG tank 1,200.00
Utilities Expense 11,296.20
Rent Expense 4,000
TOTAL START-UP COST 449,154.45
Working Capital ₱350,845.55
Source of Financing
In starting a business like nutri-variant mobile cart, the first thing to do is to provide
the capital to finance all the operation costs of the project. Funding for the business comes
from one major sources-owners’ investments. The partners agreed to invest their personal
savings enumerated below which brinngs the total investment to Php 800,000.
Financial Assumptions
General Assumptions
2. The business will operate for 5 years, 12 months in a year, 7 times a week
3. for the project site area while 3 times a week at the production area.
4. The store will operate from Sundays to Saturday with a total of 16 hours operations.
However, during Wednesdays and Sundays there will only be evening shift for 8 hours.
5. The production area will operate thrice a week, Monday, Wednesday and Friday.
Sales
a. 170 cups of coffee where 56% of sales is from 12oz and 25% for 8oz and 19% for
16oz
Operating Expenses
10. Legal Requirements are renewed yearly except for SEC and DTI registration that last for
five years. Advertising, office and cleaning supplies are purchased yearly, while
packaging supplies are purchased quarterly. Such expenses increase by 2% per year
11. For muffins, the price is based on the recipe costing with the direct material cost, direct
labor and 45% markup.
12. For corn coffee and blue ternate tea, direct material cost, direct labor and 60% markup.
13. Cost of Sales will increase 6% every year since inflation rate is 6% based from
Philippine Statistics Authority 2022.
14. Among the tool and supplies, only the disposable gloves and cupcake liner will be
repurchased every year and it increases 2% each year.
15. Among the office supplies, only the calculator will not be repurchased for five years and
it increases 2% each year.
16. Among the cleaning supplies, only the trash bag, dishwashing liquid, liquid hand soap
and alcohol will be repurchased yearly and it increases 2% each year.
17. There is an increase of 2% in packaging and utilities expense. On the other hand, salaries
and wages of employees per year increase for 2%.
18. The long-term assets are expensed using the straight-line depreciation method over five-
ten years and inventory is accounted for based on the First In- First-Out (FIFO).
19. The rent expense will remain fix for the next 5 years.
20. .Estimated useful life for Nutri-Variant Cart is 10 years and Machineries & Furniture are
for 5 years. While generator, solar panel and fire extinguisher have 10 and 5 years
respectively
Other Assumptions
24. Employees PAG-IBIG, SSS and Phil-health contributions will be deducted yearly.
25. Withdrawal of 20,000 will be made at the end of 2023 until 2027 by the partners for
personal use.
26. All the profits after salary of partners will be divided among the partners according to
their contribution.
27. After five years of operation, the company will be able to make further expansion
through allowing franchising.
Non-Current Assets
Mobile Cart -PPE 339,505.68
Less: Accumulated Depreciation (36,158.87) (36,158.87) (36,158.87) (36,158.87) (36,158.87)
Machineries and equipment 15,504.00
Less: Accumulated Depreciation (3,100.80) (6,201.60) (9,302.40) (12,403.20) (15,504.00)
Furniture and Fixtures 9,518.92
Less: Accumulated Depreciation (1,903.78) (1,903.78) (1,903.78) (1,903.78) (1,903.78)
Total Non-Current Assets 323,365.15 (44,264.25) (47,365.05) (50,465.85) (53,566.65)
Partner's Capital
Cash Received from Partners 800,000.00 668,890.77 987,279.67 1,502,792.59 2,344,094.11
Add: Net Income 163,633.34 295,281.63 511,925.52 855,289.14 1,391,547.20
Less: Withdrawals (20,000.00) (20,000.00) (20,000.00) (20,000.00)
Total Partner's Capital 963,633.34 944,172.40 1,479,205.19 2,338,081.73 3,715,641.31
Total liabilities and Partner's Equity ₱ 999,207.34 ₱ 947,910.40 ₱ 1,479,377.19 ₱ 2,339,276.73 ₱ 3,715,820.31
T'CUFFINS
Statement of Changes in Partner's Capital
For the Fiscal Year April 2023 to March 2027
D. Coffee Shop Tools and Supplies Quantity Unit Costs Total Cost
Ounce Cup 5 69.00 345.00
Measuring Glass 2 49.00 98.00
Barista Microfiber Cloth 3 52.00 156.00
Orocan Ice Boy Cooler 1 630.00 630.00
1.5 Gallon Bail & Trigger Glass Beverage Dispenser with Rack 1 749.50 749.50
Glass Jar Canister 500ml Customized Free Labels 4 49.00 196.00
8 Grid Oblique DIY Wooden Paper Plastic Disposable Cup Straw Tissue Lid Holder
1 253.00 253.00
Storage Organizer
High Quality kitchen Knife Set 6 pcs 1 220.00 220.00
2/3 Layer Rack Condiments Organizer 1 450.00 450.00
Measuring Spoon And Cup Set Measuring Tool Set `1 76.00 76.00
Wisk 2 59.00 119.00
JVH Stainless Steel Deep Mixing Bowl 1 163.65 163.65
Wood Cover Tissue Box Nordic Minimalist Tissue Box With Lid 1 99.00 99.00
H-type p apron chef apron kitchen waterproof apron 4 122.00 488.00
Disposable Plastic Gloves Transparent 100pcs 12 35.00 120.00
Logo Stamp 1 1,000.00 1,000.00
Colored Muffin Paper Cups Cupcake Liner Baking Design 100 Pcs 12 40.00 480.00
COD PD MEDIUM Puto Molder 1 dozen 12pcs 4 29.00 116.00
Yappy Heat-Resistant Non-Stick Spatula For Baby Baking Scraper 1 39.00 39.00
Silicone basting pastry brush 1 29.00 29.00
WALFOS Cupcake Corer Plunger Circle Cutter Core Remover Muffin Cake
1 55.00 55.00
Decorating Tools
LPG Tank 1 3,000.00 3,000.00
Wilmax Coffee Cup and Saucer 5 oz / 140 ml Set of 6 3 516.80 1,550.40
6pcs Transparent Glass Cup 3 225.00 675.00
Can Opener 1 68.00 68.00
Metal Cash Register Removable Cash Register For POS Metal Money Drawer 1 1,070.00 1,070.00
Double Ear Strainer Colander with Handle 1 95.00 95.00
Total Coffee Shop Tools and Supplies 12,340.55
E. Packaging Supplies (Per Month) Quantity Unit Costs Total Cost
Paper cups and lids 8 oz. (50 pcs.) 7 240.00 1,680.00
Paper cups and lids 12 oz. (50 pcs.) 14 325.00 4,550.00
Paper cups and lids 16 oz. (50 pcs.) 5 375.00 1,875.00
Individually Wrapped Pointed End Paper Straw 6Mmx210mm 100Pcs 13 75.00 975.00
50pcs Kraft Coffee Cup Sleeves (Adjustable) 26 125.00 3,250.00
Paper Bag (50 pcs.) 6 410.00 2,460.00
Paper Box (25 pcs.) 18 200.00 3,600.00
Paper Pouch (puyo) 50 pcs. 10 23.00 230.00
Paper napkins 100 pcs. 13 56.00 728.00
Total Montly Packaging Supplies 19,348.00
1Pc New Silver 304 Stainless Steel Fine Plate Sheet Foil 0.1Mm1000Mm
5 220.00 1,100.00
100Mm*
Plywood Ordinary 1/2” 5 800.00 4,000.00
Boysen Quick Dry Enamel Black 1L 2 162.00 324.00
Pye Wood Varnish 1 560.00 560.00
Decorative Lights LED Filament Warm White ST64 G95 Bulb Luxury
3 242.00 726.00
Cafe Decoration
Menu Signboard 1 247.68 247.68
Common Nail Pako 1 KILO 2 90.00 180.00
Paint Brush 2 40.00 80.00
Wire Extension 3 250.00 750.00
Kitchen Stainless Sink with SUS304 1 500.00 500.00
Total 13,422.68
Labor 30% 7,000.00
Contingency 10% 2,000.00
Total Improvement of Mobile Coffee Cart 22,422.68
J. PPE Quantity Unit Costs Total Cost
Ingco GE25005-5P Gasoline Generator 2.5KVA 1 17,250.00 17,250.00
00w 18V 12V Solar Panel Mono crystalline cells solar battery charger
2 1,992.00 3,984.00
With 10/20/30A Controller
Fire Extinguisher 1 849.00 849.00
Total PPE 22,083.00
L. Refill of LPG Tank (Per Year) Quantity Unit Costs Total Cost
Refill of LPG Tank 12 1,200.00 14,400.00
Total Yearly Refill LPG Tank 14,400.00
N. Rent Expense
Monthly Year 1 Year 2 Year 3 Year 4 Year 5
Apartment Office Rent 4,000.00 48,000.00 48,000.00 48,000.00 48,000.00 48,000.00
O. Schedule of Inventory
Year 1 Year 2 Year 3 Year 4 Year 5
Beginning Inventory 18,721.50 6,951.42 11,846.40 35,796.05 81,444.52
Add: Purchases 868,563.36 938,048.43 1,013,092.30 1,094,139.69 1,181,670.86
Total Inventory 887,284.86 944,999.85 1,024,938.70 1,129,935.74 1,263,115.39
Less: Cost of Sale 880,333.44 933,153.45 989,142.65 1,048,491.21 1,111,400.69
Ending Inventory ₱ 6,951.42 ₱ 11,846.40 ₱ 35,796.05 ₱ 81,444.52 ₱ 151,714.70
SCHEDULE 2.OPERATING EXPENSES
P. Utilities Expense
Utilities Power Consumption in Watts Quantity No. Of Hours Per Day Per Day Liter/Day Per Week
Unleaded Gas Consumption
Coffee Maker 900 1 5 6.6 1.0958 6.5748
Blender 300 1 1 0.4 0.153 0.918 Total Petrol Cost Total Petrol Cost
Per Week Per Month
Stand Mixer 500 1 1 0.5 0.284 1.704
Mini-Bar Refrigerator 100 1 16 12.8 2.974375 17.846
Electric Kettle 1,200 1 6 9 1.49685 8.9811
Total 3,000 29.3 6.004025 36.0239 Php 2,507.00 Php 10,029.00
Utilities No. of Hours/day Km/day Km/Liter Price/Liter Per Day Per Week Per Month
Food truck Suzuki Multi-cab 2005 70 2 20 50 69.6 34.8 208.8 835.2
Total Unleaded Consumption Php 2,715.8 Php 10, 864.2
Solar Consumption
Quantity No. Of Hours Per Day Consumption per day No. Of Days Per Day Per Week Per Month
Light Bulb 12 3 9 0.324 6 3.9723048 23.83 103.28
Total Electricity Saved from Solar Consumption Php 23.83 Php 103.28
Water Consumption
Cubic per meter No. of Consumption Per Month No. of Days Consumption per day Per Day Per Week Per Month
25 10.08 6 0.42 cubic 10.5 63 252
Total Water Usage Php 63 Php 252
Electricity Consumption
Kilowatt per meter No. of Consumption Per Month No. of Days Consumption per day Per Day Per Week Per Month
15 12 6 0.5 kilowatt 7.5 45 180
Total ElectrcityUsage Php 45 Php 180
T'CUFFINS
Depreciated Schedule
For the Fiscal Year April 2023 to March 2027
Description Acq. Cost Qty. Life 2023 2024 2024 2026 2027
M obile Cart- PPE
Vehicle 295,000.00 29,500.00 29,500.00 29,500.00 29,500.00 29,500.00
Renovation of Mobile Cart 22,422.68 1.00 10 2,242.27 2,242.27 2,242.27 2,242.27 2,242.27
Generator 17,250.00 3,450.00 3,450.00 3,450.00 3,450.00 3,450.00
Solar Panel 3,984.00 2.00 796.80 796.80 796.80 796.80 796.80
5
Fire Extinguisher 849.00 1.00 169.80 169.80 169.80 169.80 169.80
Total Mobile Coffee Cart-PPE 339,505.68 36,158.87 36,158.87 36,158.87 36,158.87 36,158.87
M achineries and Equipment
Steamer 1,950.00 390.00 390.00 390.00 390.00 390.00
Gas Stove 439.00 87.80 87.80 87.80 87.80 87.80
Blender 1,175.00 235.00 235.00 235.00 235.00 235.00
Electric kettle 471.00 1.00 5 94.20 94.20 94.20 94.20 94.20
Stand Mixer 4,699.00 939.80 939.80 939.80 939.80 939.80
Mini Bar Refrigerator 5,935.00 1,187.00 1,187.00 1,187.00 1,187.00 1,187.00
Coffee Maker 835.00 167.00 167.00 167.00 167.00 167.00
Total Machineries and Equipment 15,504.00 3,100.80 3,100.80 3,100.80 3,100.80 3,100.80
Furtnitures and Fixtures
Portable Folding Stool 4,264.92 12.00 852.98 852.98 852.98 852.98 852.98
Folding Table 3,255.00 3.00 5 651.00 651.00 651.00 651.00 651.00
Retractable Tent 1,999.00 1.00 399.80 399.80 399.80 399.80 399.80
Total Furnitures and Fixtures 9,518.92 1,903.78 1,903.78 1,903.78 1,903.78 1,903.78
SCHEDULE 4.PRODUCT COSTING OF MUFFINS AND COFFEE/TEA
T'CUFFINS
PRODUCT COSTING OF MUFFINS
PRODUCTs
MUFFINS Ingredients /piece /week /month /year
Pineapple
All Purpose Flour 0.75 56.25 225 2700
Evaporated Milk 0.83 62.25 249 2988
Condensed Milk 0.82 61.5 246 2952
Sugar 0.83 62.25 249 2988
Baking Soda 0.4 30 120 1440
Baking Powder 0.83 62.25 249 2988
Vanilla 1 75 300 3600
Egg 1.05 78.75 315 3780
Margarine 0.67 50.25 201 2412
Pineapple 0.66 49.5 198 2376
Moringa 0.99 74.25 297 3564
Total Raw Materials Cost 8.83 662.25 2649 31788
Direct Labor Cost 0.05 4 24 288
Packaging
Kraft Paper (Puyo) 0.55 41.25 165 1980
Total Pineapple Muffin Cost 9.43 707.25 2838.00 34,056
Ube
All Purpose Flour 0.75 132 528 6336
Evaporated Milk 0.83 146.08 584.32 7,011.84
Condensed Milk 0.82 144.32 577.28 6927.36
Sugar 0.83 146.08 584.32 7,011.84
Baking Soda 0.4 70.4 281.6 3379.2
Baking Powder 0.83 146.08 584.32 7,011.84
Vanilla 1 176 704 8,448.00
Egg 1.05 184.8 739.2 8870.4
Margarine 0.67 117.92 471.68 5,660.16
Ube 1 176 704 8,448.00
Total Raw Materials Cost 8.18 1439.68 5758.72 69,104.64
Direct Labor Cost 0.13 22.88 91.52 1,098.24
Packaging
Kraft Paper (Puyo) 0.55 96.8 387.2 4646.4
Total Ube Muffin Cost 8.86 1559.36 6237.44 74849.28
Watermelon
All Purpose Flour 0.75 27 108 1296
Evaporated Milk 0.83 29.88 119.52 1434.24
Condensed Milk 0.82 29.52 118.08 1416.96
Sugar 0.83 29.88 119.52 1434.24
Baking Soda 0.4 14.4 57.6 691.2
Baking Powder 0.83 29.88 119.52 1434.24
Vanilla 1 36 144 1728
Egg 1.05 37.8 151.2 1814.4
Margarine 0.67 24.12 96.48 1157.76
Watermelon 0.67 24.12 96.48 1157.76
Total Raw Materials Cost 7.85 282.6 1130.4 13564.8
Direct Labor Cost 0.03 1.08 4.32 51.84
Packaging
Kraft Paper (Puyo) 0.55 19.8 79.2 950.4
Total Watermelon Muffin Cost 8.43 303.48 1213.92 14567.04
T'CUFFINS
PRODUCT COSTING OF CORN COFFEE
PRODUCTs
CORN COFFEE Ingredients /piece /day /week /month /year
Small (8oz)
Corn 2.5 237.5 1,425 5,700 68,400
Hot water 2.1 199.5 1,197 4,788 57,456
Sugar (Optional) 0.83 78.85 473.1 1,892.4 22708.8
Evaporated Milk 1.04 98.8 592.8 2,371.2 28,454.4
Total Raw Materials Cost 6.47 614.65 3687.9 14,751.6 177,019.2
Direct Labor Cost 0.86 81.7 490.2 1,960.8 23,529.6
Packaging
Paper Coffee Cup w/lid 3.5 332.5 1,995 7,980 95,760
Total Small (8oz) Corn Coffee Cost 10.83 1,028.9 6,173.1 24,692.4 296,308.8
Medium (12oz)
Corn 3.75 161.25 967.5 3870 46440
Hot water 3.1 133.3 799.8 3,199.2 38,390.4
Sugar (Optional) 1.25 53.75 322.5 1,290 15,480
Evaporated Milk 1.52 65.36 392.16 1,568.6 18,823.7
Total Raw Materials Cost 9.62 413.66 2,482.0 9,927.8 119,134.1
Direct Labor Cost 0.39 16.77 100.6 402.5 4,829.8
Packaging
Paper Coffee Cup w/lid 4.75 204.25 1225.5 4902 58824
Total Medium (12oz) Corn Coffee Cost 14.76 634.68 3,808.08 15,232.32 182,787.84
Large (16oz)
Corn 5 160 960 3,840 46,080.0
Hot water 4.2 134.4 806.4 3,225.60 38,707.2
Sugar (Optional) 1.66 53.12 318.72 1,274.88 15,298.6
Evaporated Milk 2.08 66.56 399.36 1,597.44 19,169.3
Total Raw Materials Cost 12.94 414.08 2,484.48 9,937.92 119,255.0
Direct Labor Cost 0.29 9.28 55.68 222.72 2,672.6
Packaging
Paper Coffee Cup w/lid 5.5 176 1056 4224 50,688
Total Large (16oz) Corn Coffee Cost 18.73 599.36 3596.16 14384.64 172615.68
T'CUFFINS
PRODUCT COSTING OF BLUE TERNATE TEA
PRODUCTs
BLUE TERNATE TEA Ingredients /piece /day /week /month /year
Small (8oz)
Dried Blue Ternate 2.2 37.4 224.4 897.6 10771.2
Water 2 34 204 816 9792
Honey 1.25 21.25 127.5 510 6120
Lemon 1.25 21.25 127.5 510 6120
Ice Cubes (Optional) 0.07 1.19 7.14 28.56 342.72
Total Raw Materials Cost 6.77 115.09 690.54 2762.16 33145.92
Direct Labor Cost 0.15 2.55 15.3 61.2 734.4
Packaging
Cup with Lid and Straw 2.5 42.5 255 1020 12240
Total small (8oz) Tea Cost 9.42 160.14 945.54 3843.36 46120.32
Medium (12oz)
Dried Blue Ternate 3.3 26.4 158.4 633.6 7603.2
Water 3 24 144 576 6912
Honey 1.88 15.04 90.24 360.96 4331.52
Lemon 1.88 15.04 90.24 360.96 4331.52
Ice Cubes (Optional) 0.11 0.88 5.28 21.12 253.44
Total Raw Materials Cost 10.17 81.36 488.16 1952.64 23431.68
Direct Labor Cost 0.07 0.56 3.36 13.44 161.28
Packaging
Cup with Lid and Straw 4.15 33.2 199.2 796.8 9561.6
Total medium (12oz) Tea Cost 14.39 115.12 690.72 2762.88 33154.56
Large (16oz)
Dried Blue Ternate 4.4 22 132 528 6336
Water 4 20 120 480 5760
Honey 2.5 12.5 75 300 3600
Lemon 2.5 12.5 75 300 3600
Ice Cubes (Optional) 0.14 0.7 4.2 16.8 201.6
Total Raw Materials Cost 13.54 67.7 406.2 1624.8 19497.6
Direct Labor Cost 0.05 0.25 1.5 6 72
Packaging
Cup with Lid and Straw 5.05 25.25 15.15 606 7272
Total Large (16oz) Tea Cost 18.64 93.2 422.85 2236.8 26841.6
SCHUEDULE 5.COST OF SALES
Coffee
Small 296,308.80 314,087.33 332,932.57 352,908.52 374,083.03
Medium 182,787.84 193,755.11 205,380.42 217,703.24 230,765.44
Large 172,615.68 182,972.62 193,950.98 205,588.04 217,923.32
TOTAL 651,712.32 690,815.06 732,263.96 776,199.80 822,771.79
Tea
Small 46,120.32 48,887.54 51,820.79 54,930.04 58,225.84
Medium 33,154.56 35,143.83 37,252.46 39,487.61 41,856.87
Large 26,841.60 28,452.10 30,159.22 31,968.78 33,886.90
TOTAL 105,148.80 111,457.73 118,145.19 125,233.90 132,747.94
T'CUFFINS
SCHEDULE PRODUCT SALES PER UNIT
Coffee Selling Price Sales/day Sales/week Sales/Month Year 1 Year 2 Year 3 Year 4 Year 5
8oz 20 95 570 2,280 27,360 31,464.0 37,756.80 47,196.0 61,354.8
12oz 28 43 258 1,032 12,384 14,241.6 17,089.92 21,362.4 27,771.1
16oz 35 32 192 768 9,216 10,598.4 12,718.08 15,897.6 20,666.9
Total 170 1020 4,080 48,960 56,304.0 67,564.80 84,456.0 109,792.8
Tea Selling Price Sales/day Sales/week Sales/Month Year 1 Year 2 Year 3 Year 4 Year 5
8oz 18 17 102 408 4,896 5,630.4 6,756.48 8,445.6 10,979.3
12oz 27 8 48 192 2,304 2,649.6 3,179.52 3,974.4 5,166.7
16oz 35 5 30 120 1,440 1,656.0 1,987.20 2,484.0 3,229.2
Total 30 180 720 8,640 9,936.0 11,923.20 14,904.0 19,375.2
SCHUEDULE 6.1 PRODUCT SALES IN PESO
Coffee
8oz 20 547,200 629,280.0 755,136.00 943,920.0 1,227,096.00
12oz 28 346,752 398,764.8 478,517.76 598,147.2 777,591.36
16oz 35 322,560 370,944.0 445,132.80 556,416.0 723,340.80
Total Sales for Corn Coffee 1,216,512 1,398,988.8 1,678,786.56 2,098,483.2 2,728,028.16
Tea
8oz 18 88,128 101,347.2 121,616.64 152,020.8 197,627.04
12oz 27 62,208 71,539.2 85,847.04 107,308.8 139,501.44
16oz 35 50,400 57,960.0 69,552.00 86,940.0 113,022.00
Total Sales for Tea 200,736 230,846.4 277,015.68 346,269.6 450,150.48
Total 1,611,984 1,853,781.6 2,224,537.92 2,780,672.4 3,614,874.12
FINANCIAL RATIOS AND ANALYSIS
T'CUFFINS
RATIO ANALYSIS
For the Fiscal Year April 2023 to March 2024
A. Liquidity Ratio Analysis 2023 2024 2025 2026 2027
Current Assets
Current Ratio 20.63 35.61 54.92 79.87 109.9
Current Liabilities
Cost of Sales
Inventory Turnover 47.02 49.35 51.29 53.3 55.39
Average Inventory
Average Inventory x 365
Days Inventory 7.76 7.4 7.54 6.85 6.59
Cost of Sales
Sales
Total Asset Turnover 2.11 1.98 1.9 1.75 0.95
Average Total Assets
Current Assets
Quick Ratio 22.09 31.36 50.15 74.55 113.16
Current Liabilities
B. Solvency Ratios
Total Equity
Equity to Total Asset 0.97 0.96 0.98 0.98 0.99
Total Assets
Total Liabilities
Debt Ratio 0 0 0 0.01 0.01
Total Assets
C. Profitability Ratios
Net Income
Return on Sales 0.13 0.18 0.25 0.32 0.4
Sales
Net Income
Return on Total Assets 0.2 0.31 0.33 0.34 0.34
Total Assets
Net Income
Return on Total Assets 0.21 0.33 0.33 0.34 0.35
Owner's Equity
Cost of Sales + Operating Expenses
Operating Ratio 0.82 0.74 0.64 0.54 0.43
Sales
Current Assets - Current Liabilities
Net Working Capital 0.65 1 1 1 1
Total Assets
Sales - Cost of Sales x 100
Gross Profit Margin 45.39% 49.66% 55.53% 62.29% 69.25%
Sales
BREAKEVEN
NET PRESENT VALUE