A.
START-UP SUMMARY
EXPENSES COST/pc. 1500 pcs - TOTAL YEAR 1
QTY./MONTH
Small size Fuji Apple ₱10.00 1,000 12,000
Banana (per kg) ₱60.00 600 7,200
Mango (per kg) ₱100.00 1,000 12,000
Canned Peach ₱111.00 1,100 13,200
Graham Crackers (per pack) ₱50.00 200 2,400
Brown Sugar (per pack) ₱70.00 1,400 8,400
Condense Milk (per can) ₱54.00 1,080 12,960
All Purpose Cream (per pack) ₱51.00 2,040 24,480
Powder gelatin (per sachet) ₱10.00 1,000 12,000
Plastic cup container (8oz) ₱131.00 917 11,004
Plastic cup container (12oz) ₱140.00 980 11,760
Plastic cup container (16oz) ₱150.00 1,050 12,600
Jelly Spoon (small) ₱134.00 268 3,216
Single Wrap Spoon (big) ₱175.00 800 9,600
Kitchen tools (mixing bowls, ₱1,835.00 1835 1835
measuring spoons, measuring
cups, can opener, knife set
with scissors and chopping
board, casserole, baking tool
set.)
Blender Food Processor ₱1,664.00 1664 1664
Refrigerator ₱12,248.00 12,248 12,248
Gas Stove ₱1,200.00 1,200 1,200
LPG Tank ₱1,200.00 1.,200 14,400
Rent Expense ₱4,000.00 4,000 48,000
Utilities (water, electricity, and ₱1,800.00 1,800 21,600
internet)
Miscellaneous ₱1,728.00 1,728 20,736
Labor ₱25,000.00 25,000 300,000.00
Permit and License ₱5,890.00 5,890 5,890.00
TOTAL 70,000.00 580,213
Table 3.1 (Start-up Summary)
B. FINANCIAL PROJECTION
MANJELLO
PROJECTED INCOME STATEMENT FROM YEAR 1-5
Year 1 Year 2 Year 3 Year 4 Year 5
Revenues ₱630,000.00 ₱661,550.00 ₱694,680.00 ₱729,400.00 ₱765,800.00
Cost of Goods Sold ₱469,055.00 ₱492,507.00 ₱517,132.00 ₱542,988.00 ₱570,137.00
Materials ₱169,055.00 ₱177,507.00 ₱186,382.00 ₱195,701.00 ₱205,486.00
Labor ₱300,000.00 ₱315,000.00 ₱330,750.00 ₱347,287.00 ₱364,651.00
Gross Profit ₱160,945.00 ₱169,043.00 ₱177,548.00 ₱186,412.00 ₱195,663.00
Expenses ₱96,226.00 ₱101,037.00 ₱106,088.00 ₱111,392.00 ₱116,961.00
Utilities Expense ₱21,600.00 ₱22,680.00 ₱23,814.00 ₱25,004.00 ₱26,454.00
Miscellaneous Expense ₱20,736.00 ₱21,772.00 ₱22,860.00 ₱24,003.00 ₱25,203.00
Rent Expense ₱48,000.00 ₱50,695.00 ₱53,524.00 ₱56,495.00 ₱59,414.00
Permit and Licenses ₱5,890.00 ₱5,890.00 ₱5,890.00 ₱5,890.00 ₱5,890.00
Income Before Income ₱64,719.00 ₱68,006.00 ₱71,460.00 ₱75,020.00 ₱78,702.00
and Taxes
Tax ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Net Income ₱64,719.00 ₱68,006.00 ₱71,460.00 ₱75,020.00 ₱78,702.00
Table 3.2 (Financial Projections – Income Statement)
MANJELLO
PROJECTED CASH FLOW FROM YEARS 1-5
Year 1 Year 2 Year 3 Year 4 Year 5
Beginning Balance ₱70,000.00 ₱119,607.00 ₱221,441.00 ₱276,421.00 ₱349,722.00
Cash Inflow
Cash Sales ₱630,000.00 ₱661,550.00 ₱694,680.00 ₱729,400.00 ₱765,800.00
Total Cash Inflows ₱700,000.00 ₱781,157.00 ₱916,121.00 ₱1,005,821.00 ₱1,115,522.00
Cash Outflows
Materials ₱169,055.00 ₱177,507.00 ₱186,382.00 ₱195,701.00 ₱205,486.00
Equipment 15,112 15,867 16,660 17493 18367
Labor ₱300,000.00 ₱315,000.00 ₱330,750.00 ₱347,287.00 ₱364,651.00
Utilities ₱21,600.00 ₱22,680.00 ₱23,814.00 ₱25,004.00 ₱26,454.00
Rent Expense ₱20,736.00 ₱22,772.00 ₱22,860.00 ₱24,003.00 ₱25,203.00
Miscellaneous ₱48,000.00 ₱50,695.00 ₱53,524.00 ₱26,495.00 ₱59,414.00
Permit and Licenses ₱5,890.00 ₱5,890.00 ₱5,890.00 ₱5,890.00 ₱5,890.00
Owner's Withdrawal ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Total Cash Outflows ₱580,393.00 ₱559,716.00 ₱639,700.00 ₱656,099.00 ₱688,903.00
Ending Cash Balance ₱119,607.00 ₱221,441.00 ₱276,421.00 ₱349,722.00 ₱426,619 .00
Table 3.3 (Financial Projections – Cash Flow)
MANJELLO
PROJECTED BALANCE SHEET
Year 1 Year 2 Year 3 Year 4 Year 5
ASSETS
Current Assets
Cash ₱119,607.00 ₱68,006.00 ₱71,460.00 ₱75,050.00 ₱78,702.00
Total Current Asset ₱119,607.00 ₱68,006.00 ₱71,460.00 ₱75,050.00 ₱78,702.00
Fixed Asset ₱15,112.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Total Asset ₱134,719.00 ₱68,006.00 ₱71,460.00 ₱75,050.00 ₱78,702.00
LIABILITY AND EQUITY
Current Liabilities
Income Tax Payable ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Total Liabilities ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Capital ₱70,000.00
Add: Net Income ₱64,719.00 ₱68,006.00 ₱71,460.00 ₱75,050.00 ₱78,702.00
Net Capital ₱134,719.00 ₱68,006.00 ₱71,460.00 ₱75,050.00 ₱78,702.00
Total Liabilities and Owner’s ₱134,719.00 ₱68,006.00 ₱71,460.00 ₱75,050.00 ₱78,702.00
Equity
Table 3.4 (Sales Projections – Balance Sheet)
