sample financial computations-feasib

8/7/2019 sample financial computations-feasib

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III. FINANCIAL ANALYSIS

A.INCOME STATEMENT

Definitions:

TDA Total Dining AreaTFA Total Floor AreaAC Average Check

TC Transaction CountTOR Turnover Rate

TDA = TFA / 2= 106 sq.m / 2

= 50 seats

Meal

Period

Traffic

Count

Time No. of

Hours

TC/meal

Period

TC/Hour TOR

B 1712 7-10am 3 86 22 42%

S 2264 2-6pm 4 170 42 84%

AD 1168 10-11pm 1 56 56 112%

Meal Period AC TC Sales

B 100 86 8,600

S 100 170 17,000

AD 100 56 10,000

Projected Sales perday

35,600

Sales per Day = TC/meal period * AC

Per week = sales per day * 7Per month = sales per week * 4

Per year = sales per month * 12

Per day = Php 35,600Per month =Php 1,068,000

Per year = Php 12,816,000


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B. CASH-FLOW STATEMENT


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C.BALANCE SHEET

PROJECT: Sky Port Coffee Inc.

SUBJECT: Bill of Materials and Cost Estimates

I. MASONRY, CARPENTRY AND GLASSWORKS P 96,960.00

Unit Item/Description Cost

100 bags Portland cement 21,000.00

6 cu. mtrs. Sand 3,600.00

1.5 cu. mtrs. 3/4 gravel 1,200.00

150 pcs CHB 4 (concrete hollow blocks) 1,500.00

15 pcs 10mm. diameter x 6m. deformed bars 2,700.00

20 pcs 35mm. x 78mm. Metal studs 2,400.00

8 pcs 35mm. x 78mm. Metal tracks 800.0030 pcs 1/2" thick Gypsum Boards 15,000.00

30 pcs Metal furrings 5 meters 4,500.00

1000 pcs 1/2 x 1/8 aluminum blind rivets 350.00

5 pcs Hacksaw blades 400.00

80 pcs Ceramic tiles 30x30 2,400.00

120 board foot Wood planks 9,600.00

2 kgs CW nails 3 180.00

2 kgs CW nails 24 180.00

1 kg CW nail 1" 90.00

1/2 kg 3" concrete nails 60.00

3 sets 1/2" thick frameless glass door 21,000.00

100 sq. ft. 1/2" thick frameless glass window 10,000.00

II. ELECTRICAL WORKS P 32,560.00


1 set Panelboard 75 amps main with 6 branches 6,000.00

50 pcs 1/2" diameter PVC conduit 3,000.00

16 pcs 2x4 utility box 320.00

22 pcs 3x3 junction box 440.00

3 rolls 2.0 mm2

thick wire 5,400.00

2 rolls 3.5 mm2

thick wire 5,000.00

8 rolls Electric tape (big) 2,000.00

22 pcs Pinlights 6,600.00


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2 sets 1-gang switch 400.00



12 sets Convenience outlets 2,400.00

III. PLUMBING WORKS P 9,280.00


1 set Stainless kitchen sink 6,000.00

1 set Grease trap 2,500.00

2 pcs 1/2" diameter PVC blue pipe 3 meters 180.00

2 pcs 2" diameter PVC pipe 3 meters 300.00

3 pcs 2" diameter PVC elbow 60.00

1 pc 2" diameter PVC p-trap 120.00

4 pcs 1/2" PVC elbow blue 60.00

1/4 liters PVC solvents 60.00

IV. PAINTING WORKS P 9,995.00


2 gallons Quick-dry enamel paint 1,000.00

2 tins Latex paint flat 3,600.00

1 tin Wood paint semi-gloss 1,800.00

3 pcs Paint roller 225.00

2 tins Gypsum putty 1,600.00

2 pcs 2" paint brush 120.00

3 yards Sandpaper #100 150.00

4 rolls Gypsum tape 480.00

10 kgs Patching compound 300.00

2 liters Acri-colors 600.00

1/4 liter Tinting colors 120.00

V. LABOR COST 50,000.00

TOTAL P 198,795.00

Sky Port

Coffee

Inc.Employees' Salaries with SSS


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Contributions

POSITION NO. OF MONTHLY GROSS SSS TOTAL SALARY

EMPLOYEES SALARY SALARY CONTRIBUTION (Net of Deductions)

StoreManager

2 15,000.00 30,000.00 1,000.00 29,000.00

Cook 2 9,000.00 18,000.00 600.00 17,400.00

Barista 4 9,000.00 36,000.00 1,200.00 34,800.00

Cashier 2 7,000.00 14,000.00 466.60 13,533.40

Dishwash

er

2 9,000.00 18,000.00 600.00 17,400.00

49,000.00 116,000.00 3,866.60 112,133.40

I. Utensils

ITEM UNIT QUANTITY UNIT COST TOTAL

COST

Beverage Tray pcs 30 P123.75 P3712.50

Utility Tray pcs 30 P112.50 P3375.00

Spoon pcs 80 P5.00 P400.00

Fork pcs 80 P5.00 P400.00

Dinner Knife pcs 80 P20.00 P1600.00

Dessert Spoon pcs 80 P15.00 P1200.00

Dessert Fork pcs 80 P15.00 P1200.00

Kitchen Tong pcs 10 P70.00 P700.00

Ice Tong pcs 50 P50.00 P500

Teaspoon pcs 100 P4.00 P400.00

Coffee bean container pcs 10 P120.00 P1200.00

Cocoa Container pcs 5 P100.00 P500.00

Condiments container pcs 10 P57.00 P570.00

Stainless MeasuringCup

pcs 2 P68.00 P136.00

Squeeze Bottle pcs 2 P35.00 P70.00

Chefs Knife set 1 P1090.00 P1090.00

Chopping Board pcs 3 P75.00 P225.00

Measuring Spoon set 2 P69.75 P139.75

Measuring cup (liquid) pcs 1 P319.75 P319.75


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Pitcher Glass pcs 4 P100.00 P400.00

Ice Scooper pcs 3 P100.00 P300.00

Mixing Bowl pcs 4 P249.95 P998.00

Custard Cup pcs 20 P49.75 P195.00

Condiments set 4 P235.00 P940.00

Total Cost of WaresP30898.75

II. Wares

ITEM UNIT QUANTITY UNIT COST TOTAL COST

Dessert Plate pcs 80 P44.75 P3580.00

Tall Glass pcs 40 P18.00 P720.00

Shot Glass pcs 30 P8.00 P180.00Highball Glass pcs 40 P49.75 P1990.00

Irish Glass pcs 30 P35.00 P1050.00

Pitcher (glass) 4 P100.00 P400.00

TOTAL P7920.00

III. Equipment


Blender pcs 2 P3298.00 P6596.00

Cake Display pcs 1 P105000.00 P105000.00Chiller pcs 1 P44995.00 P44995.00

Coffee Grinder pcs 1 P1122.70 P1122.70

Coffee Maker pcs 1 P17898.00 P17898.00

Dishwashing Machine pcs 1 P56205.00 P56205.00Espresso Machine pcs 1 P114500.00 P114500.00Hot Choco Machine pcs 1 P31920.00 P31920.00

Ice Crusher pcs 1 P3300.00 P3300.00

Microwave pcs 1 P5339.79 P5339.79

Milk Frother pcs 1 P1125.00 P1125.00

Milk Steamer pcs 1 P314.55 P314.55Panini Maker pcs 1 P1399.00 P1399.00

Sandwich Maker pcs 1 P1399.00 P1399.00

Water Purifier pcs 1 P7000 P7000TOTAL COST OF EQUIPMENT P429260.84

IV. Cleaning Equipment


Floor mop anddehydration

pcs 1 P3468.15 P3468.15

Trash Can pcs 4 P2160.00 P8640.00

Squeegee pcs 1 P619.20 P619.20

Dustpan pcs 1 P672.75 P672.75


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Soft broom pcs 2 P75.00 P150.00

Pail pcs 2 P65.00 P130.00

Wet floor signs pcs 2 P492.75 P985.50TOTAL COST OF CLEANING EQUIPMENT P14665.60

V. Emergency Equipment


Fire Extinguisher pcs 2 P1500.00 P3000.00

VI. Appliances


Computer set 3 P39999.00 119997.00

LCD TV pcs 2 P49999.00 99998.00

Telephone pcs 2 P450.00 900.00

Cash Register pcs 1 P5397.75 P5397.75

Air Conditioner(Split Type)

pcs 6 P33165.00 198990.00

Electric timerecorder

Pcs P8000.00

VII. Supplies


Earth cups sets 6 P1042.50

TOTAL: 922,155.44


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D.BREAK EVEN ANALYSIS

Liquidity Ratio


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Current Ratio

Formula: Total Current AssetsPHP3,519,930.6 = 1.69

Total Current LiabilitiesPHP2,077,200.0

With a current ratio of 1.69, our coffee shop has the capability of paying its obligation. It also

shows that our establishments operating cycle is efficient to convert our products into cash

Solvency Ratio

Debt to Equity Ratio

Formula: Total Liabilities PHP 2,077,200.00 = 0.581336

Shareholder's Equity PHP 3,573,149.60

With a debt to equity ratio of 0.58, it shows that our establishment will not be aggressive in

financing its growth with debt

Leverage

Debt Ratio

Formula: Total Debts PHP 2,027,200.00 = 0.358774

Total Assets PHP 5,650,349.60

With a debt ratio of 0.36, basically it shows that our establishments have more assets than debts.

Profitability

Net Profit Margin

Formula: Net Income after Tax x100 PHP 745,885.60 x100 = 29.51431

Net Sales PHP 2,527,200.00

With a Net profit margin of 29%, it shows that for every peso sale, our establishment earns 0.29

pesos.

PAY-BACK PERIOD

Formula: Initial Capital PHP 5,500,000.00 = 2.929082

Net Income After Tax PHP 1,877,721.39


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E. CONCLUSION

With an average net-income of PHP 1,622,454.75, Sky Port Coffee Incs investment would

return in Three Years time. Our analysis shows that our establishments has no risks in terms ofits financing due to the positive results of our financial ratios. Our coffee shop has the ability to

pay its obligation; it does not need to rely on debts for further growth, and it shows that our

coffee shop has profitability percentage of 29% in its first year of business.

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