appendice - revised

8/3/2019 Appendice - Revised

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FINAN IAL ANALY I

2011 2012 2013

GHC GHC GHC

es 100,000.00 120,000.00 144,000.00

ss cost of sales 33,522.80 43,150.00 51,700.00

66,477.20 76,850.00 92,300.00

ss Administrative Expenses

Salaries and Wages 39,931.20 44,604.00 53,666.40

Rent and Rates 10,000.00 7,000.00 9,000.00

Utilities 2,500.00 3,000.00 3,500.00

52,431.20 54,604.00 66,166.40

Operating Expenses

Transportation(fuel and Lubricant) 3,000.00 3,400.00 6,000.00

Advertising 1,000.00 500.00 500.00

Pre operational Expense 820.00 700.00 700.00

Depreciation of property and Euipmt 6,829.86 6,829.86 7,409.86

Insurance 500.00 450.00 400.00

Repair and Maintenance 200.00 500.00 700.00

12,349.86 12,379.86 15,709.86

NET PROFIT 1,696.14 9,866.14 10,423.74

2011 2012 2013

GHC GHC GHC

ON CURRENT ASSETS

operty, plant and Equipment 36,600.00 36,600.00 48,180.00

ss accumulated depreciation: 6,829.86 6,829.86 7,409.86

t Book Value 29,770.14 29,770.14 40,770.14

URRENT ASSETS

osing Inventory 3,000.00 3,542.00 4,542.00

count Receivables 2,500.00 4,000.00 2,600.00

sh at Bank 36,915.20 48,496.00 40,810.00

sh in hand 15,910.80 10,458.00 8,101.60

OTAL ASSET 88,096.14 96,266.14 96,823.74

NANCED BY:

ated Capital 86,400.00 86,400.00 86,400.00

ofit 1,696.14 9,866.14 10,423.74

88,096.14 96,266.14 96,823.74

ROJECTED COMPREHENSIVE STATEMENT OF ACCOUNT FOR THE YEARS ENDED 2011,2012,AND 2013

OJECTED STATEMENT OF FINANCIAL POSITION FOR THE YEARS ENDED 2011,2012,AND 2013

ROJECTED CASH FLOW STATEMENT FOR THE YEARS ENDED 2011, 2012 AND 2013.



NET PRESENT VALUE(NPV)

AR CASHFLOW DISCOUNTED FACTOR NPV

0 -86,400.00 1 -86,400.00

1 54,826.00 0.8475 46,465.04

2 66,522.00 0.7182 47,776.10

3 70,075.60 0.6086 42,648.01

50,489.15

PV 50,489.15

nce NPV is positive, the project is considered to be Viable

BREAK EVEN ANALYSIS

eak Evens = Fixed Cost

Contribution to sale Ratio

Sales

100,000- 56,631

100,000.00

43,369.00

100,000.00

0.434 units

eak Even 37,920.00

0.434

eak Even in unit 87,373.27 units

eak Even in sales

Selling price x Break Even in unit

0.50 x 87,373.27

GHC 43,686.64

64304787

ntribution to Sales Ratio= Contribution



O.

PROPERTY,PLANT AND

EQUIPMENT QUANTITY UNIT COST(GH¢) TOTAL COST(GH¢) NO.

PROPERTY,PLANT AND

EQUIPMENT

Peeling Knives 20 2.00 40.00 1 Peeling Knives

Plantain Slizers 2 1,000.00 2,000.00 2 Plantain Slizers

Deep Frying Pans 3 1,500.00 4,500.00 3 Deep Frying Pans

Heating Gas(Fiilled Cylinders) 10 80.00 800.00 4 Heating Gas(Fiilled Cylinders)

Inspection Conveyor Belt 1 200.00 200.00 5 Inspection Conveyor Belt

Sealing Equipment 2 350.00 700.00 6 Sealing Equipment

Storage pans 4 40.00 160.00 7 Storage pans

Office Computers & Printers 3 1,400.00 4,200.00 8 Office Computers & Printers Furniture and fittings 2,000.00 2,000.00 9 Furniture and fittings

0 Vehicles 2 11,000.00 22,000.00 10 Vehicles

36,600.00

O.

PROPERTY,PLANT AND

EQUIPMENT QUANTITY UNIT COST(GH¢) TOTAL COST(GH¢) NO.

PROPERTY,PLANT AND

EQUIPMENT


Plantain Slizers 2 1,000.00 2,000.00 2 Plantain Slizers Deep Frying Pans 3 1,500.00 4,500.00 3 Deep Frying Pans


Inspection Conveyor Belt 1 200.00 200.00 5 Inspection Conveyor Belt Sealing Equipment 2 350.00 700.00 6 Sealing Equipment


Office Computers & Printers 3 1,400.00 4,200.00 8 Office Computers & Printers

Furniture and fittings 2,000.00 2,000.00 9 Furniture and fittings

0 Vehicles 2 11,000.00 22,000.00 10 Vehicles

36,600.00

O.

PROPERTY,PLANT AND

EQUIPMENT QUANTITY UNIT COST(GH¢) TOTAL COST(GH¢) NO. DESCRIPTION


Plantain Slizers 1 1,000.00 1,000.00 2 Plantain Slizers Deep Frying Pans 3 1,500.00 4,500.00 3 Deep Frying Pans


Inspection Conveyor Belt 1 200.00 200.00 5 Inspection Conveyor Belt

Sealing Equipment 2 350.00 700.00 6 Sealing Equipment


Office Computers & Printers 3 1,400.00 4,200.00 8 Office Computers & Printers

Furniture and fittings 2,000.00 2,000.00 9 Furniture and fittings

0 Vehicles(1) 2 11,000.00 22,000.00 10 Vehicles(1)

Vehicles(2) 1 13,000.00 13,000.00 11 Vehicles(2)

48,180.00

A PLANT OPERATION

Plantain processing Manager 1 250.00 3,000.00

Plantain Supply Manager 1 250.00 3,000.00

Plantain peelers 3 80.00 2,880.00

Plantain Slizers 2 80.00 1,920.00

Plantain Fryers 2 100.00 2,400.00

Technician/Maintenance supervisor 1 150.00 1,800.00Drivers 2 120.00 2,880.00Parkers/General workers 4 80.00 3,840.00

Sub Total 1 16 21,720.00

MANAGEMENT

General Manager 1 350.00 4,200.00

Purchasing/Marketing Manager 1 250.00 3,000.00

Accountant/Cashier 1 250.00 3,000.00

Security 2 80.00 1,920.00

Sub Total 2 5 12,120.00

TOTAL COST 21 33,840.00

PENDIX 2

NON CURRENT ASSETS - YEAR 1

PENDIX 3



MANPOWER REQUIREMENT- YEAR 1

NON CURR

NON CURR

NON CURR



Plantain peelers 3 90.00 3,240.00

Plantain Slizers 2 90.00 2,160.00


Technician/Maintenance supervisor 1 165.00 1,980.00

Drivers 2 130.00 3,120.00

Parkers/General workers 4 90.00 4,320.00

Sub Total 1 16 24,060.00

B MANAGEMENT

General Manager 1 385.00 4,620.00Purchasing/Marketing Manager 1 300.00 3,600.00


Security 2 80.00 1,920.00

Sub Total 2 5 13,740.00

TOTAL COST 21 37,800.00

Social Security Benefits(13%) 4,914.00

Bonus(5%) 1,890.00

TOTAL LABOUR COST 44,604.00

A PLANT OPERATION

Plantain processing Manager 1 300.00 3,600.00Plantain Supply Manager 1 300.00 3,600.00P antain pee ers 4 100.00 4,800.00Plantain Slizers 3 100.00 3,600.00


Technician/Maintenance supervisor 1 200.00 2,400.00Drivers 3 150.00 5,400.00Par ers Genera wor ers 4 90.00 4,320.00

Sub Total 1 20 31,320.00

B MANAGEMENT

General Manager 1 400.00 4,800.00Purchasing/Marketing Manager 1 300.00 3,600.00


Security 2 90.00 2,160.00

Sub Total 2 5 14,160.00

TOTAL COST 25 45,480.00

Social Security Benefits(13%) 5,912.40

Bonus(5%) 2,274.00

TOTAL LABOUR COST 53,666.40

MANPOWER REQUIREMENT- YEAR 3



TOTAL 33,522.80

Opening inventory 3,000.00

Plantain Bunches 300 120.00 36,000.00

Frying Oil(litres) 200 8.46 1,692.00

Salt, spices and flavors 1,000.00

Packaging Materials 4,000.00

Contingency 1,000.00

Less closing inventory -3,542.00

TOTAL 43,150.00

Opening inventory 3,542.00

Plantain Bunches 360 120.00 43,200.00

Frying Oil(gallon) 200 9.00 1,800.00

Salt, spices and flavors 1,200.00

Packaging Materials 4,500.00

Contingency 2,000.00

Less Closing inventory -4,542.00

TOTAL 51,700.00

o. Product Qty (kg) Selling Price Amount

General market 200,000 0.50 100,000.00

TOTAL 100,000.00


General market 240,000 0.50 120,000.00

TOTAL 120,000.00


General market 288,000 0.50 144,000.00

TOTAL 144,000.00 141,400.00

PROJECTED SALES - YEAR 3



PROJECTED COST OF SALES- YEAR 2

PROJECTED COST OF SALES- YEAR 3



AMOUNT RATE(%) DEPRECIATION NET BOOK VALUE

40.00 100 40.00 0.00

2,000.00 50 1,000.00 1,000.00

4,500.00 25 1,125.00 3,375.00800.00 50 400.00 400.00

200.00 25 50.00 150.00

700.00 25 175.00 525.00

160.00 25 40.00 120.00

4,200.00 33.3 1,399.86 2,800.14

2,000.00 20 400.00 1,600.00

22,000.00 10 2,200.00 19,800.00

36,600.00 6,829.86 29,770.14

AMOUNT RATE(%) DEPRECIATION NET BOOK VALUE

40 100 40.00 0.00

2,000.00 50 1,000.00 1,000.004,5 . 5

1 125.00 3 375.00800.00 50 400.00 400.00

200.00 25 50.00 150.00

700.00 25 175.00 525.00

160.00 25 40.00 120.00

4,200.00 33.33 1,399.86 2,800.14

2,000.00 20 400.00 1,600.00

22,000.00 10 2,200.00 19,800.00

36,600.00 6,829.86 59,540.28

appendice - revised

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