Powerpoint for Feasibiolity study

2. Flavor
ed
Banana Chips
Camote Chips

3. To be one of the leading
manufacturers of
processed banana and
camote in Pangasinan

4. To offer varieties of
flavored banana and
camote chips

5. To earn and maximize profit while
supporting the increasing demand
for chips in the market and sustain
the business for future
enlargement.

7. 100 grams

8. 160 grams Pet Container

9. 100 grams

10. 160 grams Pet Containers

11. San Jose Drive,
Alaminos
130sq
m
P5000/mo
nth

12. Alaminos
City

13. Industry Analysis

14. 45.5%
34%
16.5%
4%
Figure 2.1 Utilization of Banana
Sold fresh
Export
Banana Chips
Rotten
45.5 %
34%
16.5%
4%
Sold fresh
Export
Banana
Chips
Rotten

15. 45.5%
34%
16.5%
4%
Figure 2.1 Utilization of Banana
Sold fresh
Export
Banana Chips
Rotten
TARGET MARKET QUANTITY
SUPPLIED
(200g packs)
QUANTITY
DEMANDED
(200g packs)
GAP
(200g packs)
Manaoag 350 packs 600 packs 250 packs
Alaminos City 100 packs 250 packs 150 packs
Dagupan City 150 packs 350 packs 200 packs
TOTAL 600 packs 1200 packs 600 packs
Analysis of Supply and Demand for Banana Chips (Monthly)

16. 45.5%
34%
16.5%
4%
Figure 2.1 Utilization of Banana
Sold fresh
Export
Banana Chips
Rotten
Analysis of Supply and Demand for Banana Chips (Monthly)
TARGET
MARKET
QUANTITY
SUPPLIED
(200g packs)
QUANTITY
DEMANDED
(200g packs)
GAP
(200g packs)
Manaoag 350 packs 420 packs 70 packs
Alaminos City 100 packs 150 packs 50 packs
Dagupan City 150 packs 200 packs 50 packs
TOTAL 600 770 170

17. Restaurants
Pasalubong Markets
Grocery Stores

18. Product
Sweet Slightly
Spicy
Slightly
Salty

19. Produ
ct
Sweet Slightly
Spicy
Product

20. Sweet Sweet
Product

21. Pric
e
Cost Price Cost Price Cost Price Cost Price Cost Price Cost Price Cost Price
YEAR1 19.35 31 15.86 25 16.47 26 34.45 55 YEAR1 20.35 33 17.47 28 36.05 58
YEAR2 19.94 32 16.35 26 16.98 27 35.50 57 YEAR2 20.97 34 18.01 29 37.15 59
YEAR3 20.05 32 16.35 26 17.00 27 36.08 58 YEAR3 21.12 34 18.06 29 37.77 60
YEAR4 20.69 33 16.88 27 17.55 28 37.20 60 YEAR4 21.79 35 18.64 30 38.94 62
YEAR5 21.32 34 17.39 28 18.08 29 38.32 61 YEAR5 22.44 36 19.20 31 40.12 64
SWEET CONTAINERSPICY SALTY SWEET CONTAINER SPICY
Retailer'sPrices Retailer'sPrices
BananaChips CamoteChips

22. Pric
e
Cost Price Cost Price Cost Price Cost Price Cost Price Cost Price Cost Price
YEAR1 19.35 35 15.86 29 16.47 30 34.45 62 YEAR1 20.35 37 17.47 31 36.05 65
YEAR2 19.94 36 16.35 29 16.98 31 35.50 64 YEAR2 20.97 38 18.01 32 37.15 67
YEAR3 20.05 36 16.35 29 17.00 31 36.08 65 YEAR3 21.12 38 18.06 33 37.77 68
YEAR4 20.69 37 16.88 30 17.55 32 37.20 67 YEAR4 21.79 39 18.64 34 38.94 70
YEAR5 21.32 38 17.39 31 18.08 33 38.32 69 YEAR5 22.44 40 19.20 35 40.12 72
SPICY SALTY SWEET CONTAINER SPICY SWEET CONTAINER
Distributor'sPrices Distributor'sPrices
BananaChips CamoteChips

23. Friend Chips
Retailers
Alaminos
City
Dagupan
City
Manaoag
Men 2
Figure 4.12 Distribution Channel

24. Place
Zenhies
Nael’s Store
Maan
Soriano’s
Store
Bonuan’s
Best
Uson
Calasiao Puto
Stall
Caroline
Joaquin’s
Store
Mermaid’s Café
and Restaurant
Friend
Chips
Manaoag
Alaminos
City
Dagupan
City
Vilma
Tengco’s
Store
Maxine by Sea
Restaurant
One Town One
Product
Pasalubong
Center

25. Promoti
on

26. Promoti
on

27. Promoti
on

35. Activities January February March April May June July August September October November December
Business
Registration
Renovation of the
Building
Purchase of
Equipments
Purchase of Kitchen
Wares
Purchase of Safety
Equipments
Purchase of Raw
Materials and
Ingredients Needed
Hiring of Workers
Start of Business
Operation

36. Activities 8:00 9:00 10:00 11:00 12:00 1:00 2:00 3:00 4:00
Preparation and peeling of raw
materials needed
Slicing of banana and camote
Soaking process
Drying of banana and camote
needed
for the next day
Frying of chips
Lunch Break
Flavoring process
Packaging Process
Selection of Banana and Camote
Chips

41. Facility Layout

42. Initial Investment
Note Cost
Rental for the building A 15,000.00
Raw Materials B 54,000.00
Ingredients/Condiments C 56,290.50
Packaging D 79,490.00
Kitchen Utensils E 9,202.70
Kitchen Equipments F 198,578.00
Kitchen Apparel G 7,419.75
Furnitures and Fix H 21,859.00
Business Requirements I 50,310.00
Leasehold Improvement J 24,240.50
Marketing Expense K 33,500.00
Product Testing L 273.15
Office Equipment M 20,200.00
Printing Cost N 24,000.00
Uniform of Employees 5,000.00
Staff Training 2,500.00
Cost of Van (L300) 740,000.00
Electricity 3,500.00
Water 1,000.00
Cash Reserves 53,636.40
TOTAL 1,400,000.00₱

43. JOSELLE ANGELICA C.
RAPATALO
(General Manager)
JOHN JOSHUA R. BERNAL
(Production Manager)
ELLEN N. MAGNO
(Bookkeeper)
Production Workers ( 8 )
REYNALYN C. RACADIO
(Cashier)
Driver
Accounting DepartmentProduction Department

45. Slightly Spicy Slightly Salty Sweet Flavor
Direct Materials 12.41 8.92 9.53 Direct Materials
Direct Labor 2.97 2.97 2.97 Direct Labor
Manufacturing Overhead 3.79 3.79 3.79 Manufacturing Ov
Cost per unit 19.17 15.67 16.29 Cost per unit
Slightly Spicy Slightly Salty Sweet Flavor
Direct Materials 13.27 9.67 10.30 Direct Materials
Direct Labor 2.78 2.78 2.78 Direct Labor
Manufacturing Overhead 3.73 3.73 3.73 Manufacturing Ov
Cost per unit 19.77 16.18 16.81 Cost per unit
Slightly Spicy Slightly Salty Sweet Flavor
Direct Materials 13.61 9.91 10.56 Direct Materials
Direct Labor 2.61 2.61 2.61 Direct Labor
Manufacturing Overhead 3.68 3.68 3.68 Manufacturing Ov
Cost per unit 19.90 16.19 16.84 Cost per unit
Slightly Spicy Slightly Salty Sweet Flavor
Direct Materials 14.43 10.62 11.29 Direct Materials
Direct Labor 2.44 2.44 2.44 Direct Labor
Manufacturing Overhead 3.67 3.67 3.67 Manufacturing Ov
Cost per unit 20.54 16.73 17.40 Cost per unit
Slightly Spicy Slightly Salty Sweet Flavor
Direct Materials 15.25 11.32 12.01 Direct Materials
Direct Labor 2.28 2.28 2.28 Direct Labor
Manufacturing Overhead 3.65 3.65 3.65 Manufacturing Ov
Cost per unit 21.18 17.25 17.94 Cost per unit
Year 4 - Product Cost
Year 5 - Product Cost
CAMOBANANA CHIPS - Resealable Pouch
Year 2 - Product Cost
Year 1 - Product Cost
Year 3 - Product Cost

46. vor Slightly Spicy Sw eet Flavor
.53 Direct Materials 13.41 10.53
Direct Labor 2.97 2.97
Manufacturing Overhead 3.79 3.79
Cost per unit 20.17 17.29
vor Slightly Spicy Sw eet Flavor
Direct Materials 14.30 11.33
Direct Labor 2.78 2.78
Manufacturing Overhead 3.73 3.73
Cost per unit 20.80 17.84
vor Slightly Spicy Sw eet Flavor
Direct Materials 14.67 11.62
Direct Labor 2.61 2.61
Manufacturing Overhead 3.68 3.68
Cost per unit 20.96 17.90
vor Slightly Spicy Sw eet Flavor
Direct Materials 15.53 12.38
Direct Labor 2.44 2.44
Manufacturing Overhead 3.67 3.67
Cost per unit 21.64 18.49
vor Slightly Spicy Sw eet Flavor
Direct Materials 16.37 13.13
Direct Labor 2.28 2.28
Manufacturing Overhead 3.65 3.65
Cost per unit 22.31 19.06
CAMOTE CHIPS - Resealable Pouch
Year 1 - Product Cost
Year 2 - Product Cost
Year 3 - Product Cost
Year 4 - Product Cost
Year 5 - Product Cost

47. BANANA CHIPS CAMOTE CHIPS
Direct Materials 27.51 29.11
Direct Labor 2.97 2.97
Manufacturing Overhead 3.79 3.79
Cost per unit 34.27 35.87
BANANA CHIPS CAMOTE CHIPS
Direct Materials 28.82 30.47
Direct Labor 2.78 2.78
Manufacturing Overhead 3.73 3.73
Cost per unit 35.33 36.98
BANANA CHIPS CAMOTE CHIPS
Direct Materials 29.63 31.33
Direct Labor 2.61 2.61
Manufacturing Overhead 3.68 3.68
Cost per unit 35.92 37.62
BANANA CHIPS CAMOTE CHIPS
Direct Materials 30.94 32.68
Direct Labor 2.44 2.44
Manufacturing Overhead 3.67 3.67
Cost per unit 37.05 38.80
BANANA CHIPS CAMOTE CHIPS
Direct Materials 32.24 34.05
Direct Labor 2.28 2.28
Manufacturing Overhead 3.65 3.65
Cost per unit 38.18 39.98
Year 5 - Product Cost
Pet Container - Sweet Flavor
Year 1 - Product Cost
Year 2 - Product Cost
Year 3 - Product Cost
Year 4 - Product Cost

48. Financial Statements
Note Year1 Year2 Year3 Year4 Year5
Sales: 1
BananaChips:
100gSlightlySpicy 1,059,481.92 1,223,949.44 1,346,402.40 1,551,811.38 1,785,150.36
100gSlightlySalty 671,637.12 786,497.04 865,083.24 1,009,302.00 1,099,571.76
100gSweet 680,104.32 760,160.52 836,091.90 971,756.24 1,126,486.48
160gSweet 793,000.32 919,480.10 1,028,890.24 1,179,457.44 1,350,037.22
Camote Chips:
100gSlightlySpicy 815,673.60 941,198.86 1,066,647.68 1,176,522.54 1,258,257.28
100gSweet 651,504.00 809,290.86 897,015.56 1,046,284.26 1,149,251.88
160gSweet 738,880.80 840,337.26 948,242.12 1,093,641.78 1,258,257.28
TOTALGROSSSALES 5,410,282.08 6,280,914.08 6,988,373.14 8,028,775.64 9,027,012.26
SalesReturnandSales(1%):
BananaChips: 10,594.82 12,239.49 13,464.02 15,518.11 17,851.50
100gSlightlySpicy 6,716.37 7,864.97 8,650.83 10,093.02 10,995.72
100gSlightlySalty 6,801.04 7,601.61 8,360.92 9,717.56 11,264.86
100gSweet 7,930.00 9,194.80 10,288.90 11,794.57 13,500.37
160gSweet
Camote Chips:
100gSlightlySpicy 8,156.74 9,411.99 10,666.48 11,765.23 12,582.57
100gSweet 6,515.04 8,092.91 8,970.16 10,462.84 11,492.52
160gSweet 7,388.81 8,403.37 9,482.42 10,936.42 12,582.57
TOTAL SALESRETURNSANDALLOWANCES 54,102.82 62,809.14 69,883.73 80,287.76 90,270.12
NetSales 5,356,179.26 6,218,104.94 6,918,489.41 7,948,487.88 8,936,742.14
FRIENDCHIPS
Statementof Financial Performance
Forthe Fiscal Year1-5
100gSweet 7,930.00 9,194.80 10,288.90 11,794.57 13,500.37
160gSweet
Camote Chips:
100gSlightlySpicy 8,156.74 9,411.99 10,666.48 11,765.23 12,582.57
100gSweet 6,515.04 8,092.91 8,970.16 10,462.84 11,492.52
160gSweet 7,388.81 8,403.37 9,482.42 10,936.42 12,582.57
TOTAL SALESRETURNSANDALLOWANCES 54,102.82 62,809.14 69,883.73 80,287.76 90,270.12
NetSales 5,356,179.26 6,218,104.94 6,918,489.41 7,948,487.88 8,936,742.14
Less:VAT 573,876.35 746,172.59 830,218.73 953,818.55 1,072,409.06
Total Sales(NetofVAT) 4,782,302.91 5,471,932.35 6,088,270.68 6,994,669.33 7,864,333.08
Costof GoodsSold: 2
BananaChips:
100gSlightlySpicy 666,920.10 757,295.81 838,232.49 952,414.62 1,080,363.26
100gSlightlySalty 430,359.16 488,918.85 538,326.07 612,053.58 694,463.18
100gSweet 411,821.77 480,963.69 530,142.30 602,664.62 648,611.29
160gSweet 509,128.78 577,558.01 645,938.68 732,996.41 831,030.69
Camote Chips:
100gSlightlySpicy 539,413.83 612,443.51 678,695.99 771,031.36 874,563.20
100gSweet 436,843.39 496,166.03 547,782.50 622,597.02 706,331.08
160gSweet 467,201.61 530,544.23 593,056.58 672,155.94 748,649.43
TOTALCOSTOFGOODSSOLD 3,461,688.64 3,943,890.14 4,372,174.61 4,965,913.56 5,584,012.12
GrossProfit 1,320,614.27 1,528,042.21 1,716,096.07 2,028,755.77 2,280,320.96
Less:OperatingExpenses
MarketingExpense 3 142,000.00 146,260.00 150,647.80 155,167.23 159,822.25
DistributionExpense 4 8,000.00 8,240.00 8,487.20 8,741.82 9,004.07
Administrative Expense 5 256,599.28 235,918.73 245,354.25 243,334.34 250,955.15
Total Expenses 406,599.28 390,418.73 404,489.25 407,243.39 419,781.47
Income Before Tax 914,014.99 1,137,623.48 1,311,606.82 1,621,512.38 1,860,539.50
Income Tax (30%) 274,204.50 341,287.04 393,482.05 486,453.71 558,161.85
NetIncome 639,810.49₱ 796,336.44₱ 918,124.78₱ 1,135,058.67₱ 1,302,377.65₱

49. Financial StatementsAdministrativeExpense 5 256,599.28 235,918.73 245,354.25 243,334.34 250,955.15
TotalExpenses 406,599.28 390,418.73 404,489.25 407,243.39 419,781.47
IncomeBeforeTax 914,014.99 1,137,623.48 1,311,606.82 1,621,512.38 1,860,539.50
IncomeTax(30%) 274,204.50 341,287.04 393,482.05 486,453.71 558,161.85
NetIncome 639,810.49₱ 796,336.44₱ 918,124.78₱ 1,135,058.67₱ 1,302,377.65₱

50. Bernal,Capital 213,509.18 69,765.60 34,882.80 248,391.98
Quinto,Capital 213,509.18 69,765.60 34,882.80 248,391.98
Sabala,Capital 213,509.18 69,765.60 34,882.80 248,391.98
DelosSantos,Capital 213,509.18 69,765.60 34,882.80 248,391.98
Diaz,Capital 213,509.18 69,765.60 34,882.80 248,391.98
Magno,Capital 240,364.69 165,765.60 13,953.12 96,000.00 296,177.17
Racadio,Capital 240,364.69 189,765.60 13,953.12 120,000.00 296,177.17
Rapatalo,Capital 240,364.69 213,765.60 13,953.12 144,000.00 296,177.17
Total 1,788,640.00₱ 918,124.78₱ 216,273.35₱ 576,273.35₱ 2,130,491.42₱
Financial Statements
Diaz,Capital 168,750.00 34,976.31 17,488.16 186,238.16
Magno,Capital 168,750.00 130,976.31 6,995.26 96,000.00 196,731.05
Racadio,Capital 168,750.00 154,976.31 6,995.26 120,000.00 196,731.05
Rapatalo,Capital 168,750.00 178,976.31 6,995.26 144,000.00 196,731.05
Total 1,350,000.00₱ 639,810.49₱ 108,426.57₱ 468,426.57₱ 1,521,383.93₱
FRIENDCHIPS
186,238.16 Bernal,Capital 248,391.98 96,882.33 48,441.17 296,833.15
186,238.16 Quinto,Capital 248,391.98 96,882.33 48,441.17 296,833.15
186,238.16 Sabala,Capital 248,391.98 96,882.33 48,441.17 296,833.15
186,238.16 DelosSantos,Capital 248,391.98 96,882.33 48,441.17 296,833.15
186,238.16 Diaz,Capital 248,391.98 96,882.33 48,441.17 296,833.15
196,731.05 Magno,Capital 296,177.17 192,882.33 19,376.47 96,000.00 373,683.04
196,731.05 Racadio,Capital 296,177.17 216,882.33 19,376.47 120,000.00 373,683.04
196,731.05 Rapatalo,Capital 296,177.17 240,882.33 19,376.47 144,000.00 373,683.04
1,521,383.93 Total 2,130,491.42₱ 1,135,058.67₱ 300,335.23₱ 660,335.23₱ 2,605,214.85₱
Quinto,Capital 186,238.16 54,542.05 27,271.03 213,509.18
Sabala,Capital 186,238.16 54,542.05 27,271.03 213,509.18
DelosSantos,Capital 186,238.16 54,542.05 27,271.03 213,509.18
Diaz,Capital 186,238.16 54,542.05 27,271.03 213,509.18
Magno,Capital 196,731.05 150,542.05 10,908.41 96,000.00 240,364.69
Racadio,Capital 196,731.05 174,542.05 10,908.41 120,000.00 240,364.69
Rapatalo,Capital 196,731.05 198,542.05 10,908.41 144,000.00 240,364.69
Total 1,521,383.93₱ 796,336.44₱ 169,080.37₱ 529,080.37₱ 1,788,640.00₱
End.Capital Beg,Capital ShareinNetIncome Drawings End.Capital
213,509.18 Bernal,Capital 296,833.15 117,797.21 58,898.60 355,731.75
213,509.18 Quinto,Capital 296,833.15 117,797.21 58,898.60 355,731.75
213,509.18 Sabala,Capital 296,833.15 117,797.21 58,898.60 355,731.75
213,509.18 DelosSantos,Capital 296,833.15 117,797.21 58,898.60 355,731.75
213,509.18 Diaz,Capital 296,833.15 117,797.21 58,898.60 355,731.75
240,364.69 Magno,Capital 373,683.04 213,797.21 23,559.44 96,000.00 467,920.80
240,364.69 Racadio,Capital 373,683.04 237,797.21 23,559.44 120,000.00 467,920.80
240,364.69 Rapatalo,Capital 373,683.04 261,797.21 23,559.44 144,000.00 467,920.80
1,788,640.00 Total 2,605,214.85₱ 1,302,377.65₱ 365,171.34₱ 725,171.34₱ 3,182,421.16₱

51. Financial Statements
Assets Year 1 Year 2 Year 3 Year 4 Year 5
Current Assets
Cash 433,000.10 509,816.74 627,889.81 630,192.86 631,245.74
Inventories- Direct Materials 341,417.00 695,062.88 1,085,629.96 1,528,727.41 2,280,103.92
Total Current Asset 774,417.10 1,204,879.62 1,713,519.77 2,158,920.27 2,911,349.66
Non Current Assets
Factory Equipment 191,880.00 191,880.00 191,880.00 209,672.43 209,672.43
Accumulated Depreciation (63,960.00) (127,920.00) (191,880.00) (69,890.81) (139,781.62)
Property, Plant and Equipment 38,152.00 38,152.00 38,152.00 38,152.00 38,152.00
Accumulated Depreciation (7,630.40) (15,260.80) (22,891.20) (30,521.60) (38,152.00)
Van 740,000.00 740,000.00 740,000.00 740,000.00 740,000.00
Accumulated Depreciation (69,000.00) (138,000.00) (207,000.00) (276,000.00) (345,000.00)
Leasehold Improvement 24,240.50 24,240.50 24,240.50 24,240.50 24,240.50
Accumulated Depreciation (4,848.10) (9,696.20) (14,544.30) (19,392.40) (24,240.50)
Total Non-Current Asset 848,834.00 703,395.50 557,957.00 616,260.12 464,890.81
Total Assets 1,623,251.10 1,908,275.12 2,271,476.77 2,775,180.39 3,376,240.47
FRIEND CHIPS
Statement of Financial Position
For Fiscal Year 1-5

52. Financial Statements
Property, Plant and Equipment 38,152.00 38,152.00 38,152.00 38,152.00 38,152.00
Accumulated Depreciation (7,630.40) (15,260.80) (22,891.20) (30,521.60) (38,152.00)
Van 740,000.00 740,000.00 740,000.00 740,000.00 740,000.00
Accumulated Depreciation (69,000.00) (138,000.00) (207,000.00) (276,000.00) (345,000.00)
Leasehold Improvement 24,240.50 24,240.50 24,240.50 24,240.50 24,240.50
Accumulated Depreciation (4,848.10) (9,696.20) (14,544.30) (19,392.40) (24,240.50)
Total Non-Current Asset 848,834.00 703,395.50 557,957.00 616,260.12 464,890.81
Total Assets 1,623,251.10 1,908,275.12 2,271,476.77 2,775,180.39 3,376,240.47
Liabilities
Utility Payable 440.44 453.65 467.26 481.28 495.72
SSS, PhilHealth and Pag-ibig Payable 10,103.40 10,667.80 10,739.29 10,867.91 11,438.76
Income Tax Payable 68,551.12 85,321.76 98,370.51 121,613.43 139,540.46
VAT Payable 22,772.21 23,191.90 31,408.29 37,002.91 42,344.36
Total Liabilities 101,867.17 119,635.12 140,985.35 169,965.54 193,819.30
Equity
Bernal, Capital 186,238.16 213,509.18 248,391.98 296,833.15 355,731.75
Quinto, Capital 186,238.16 213,509.18 248,391.98 296,833.15 355,731.75
Sabala, Capital 186,238.16 213,509.18 248,391.98 296,833.15 355,731.75
Delos Santos, Capital 186,238.16 213,509.18 248,391.98 296,833.15 355,731.75
Diaz, Capital 186,238.16 213,509.18 248,391.98 296,833.15 355,731.75
Magno, Capital 196,731.05 240,364.69 296,177.17 373,683.04 467,920.80
Racadio, Capital 196,731.05 240,364.69 296,177.17 373,683.04 467,920.80
Rapatalo, Capital 196,731.05 240,364.69 296,177.17 373,683.04 467,920.80
Total Partner's Equity 1,521,383.93 1,788,640.00 2,130,491.42 2,605,214.85 3,182,421.16
Total Liabilities and Equity 1,623,251.10 1,908,275.12 2,271,476.77 2,775,180.39 3,376,240.47

53. Financial Statements
Year 1 Year 2 Year 3 Year 4 Year 5
Beginning Cash -₱ 433,000.10₱ 509,816.74₱ 627,889.81₱ 630,192.86₱
Cash from Operating Activities
Net Income 639,810.49 796,336.44 918,124.78 1,135,058.67 1,302,377.65
Deduct:
Increase in Inventory 341,417.00 353,645.88 390,567.09 443,097.45 751,376.50
Add:
Increase in Utility Payable 440.44 13.21 13.61 14.02 14.44
Increase SSS, PhilHealth and Pag-ibig Payable 10,103.40 564.40 71.48 128.63 570.85
Increase in Income Tax Payable 68,551.12 16,770.64 13,048.75 23,242.92 17,927.03
Increase in VAT Payable 22,772.21 419.70 8,216.39 5,594.62 5,341.44
Depreciation Expense 145,438.50 145,438.50 145,438.50 151,369.31 151,369.31
TOTAL 247,305.67 163,206.45 166,788.73 180,349.49 175,223.08
Net Cash Provided by Operating Activities 545,699.17 605,897.01 694,346.42 872,310.71 726,224.22
Cash from Investing Activities
Purchases of Factory Equipment 191,880.00 209,672.43
Purchase of Property, Plant and Equipment 38,152.00
Purchase of Van 740,000.00
Leasehold Improvements 24,240.50
Net Cash Used by Investing Activities 994,272.50 - - 209,672.43 -
Cash from Financing Activities
Investments 1,350,000.00
Partners Withdrawals 468,426.57 529,080.37 576,273.35 660,335.23 725,171.34
Net Cash Provided (Used) by Financing Activities 881,573.43 (529,080.37) (576,273.35) (660,335.23) (725,171.34)
Net Increase (Decrease_ 433,000.10 76,816.64 118,073.07 2,303.05 1,052.88
Ending Cash Balance 433,000.10₱ 509,816.74₱ 627,889.81₱ 630,192.86₱ 631,245.74₱
FRIEND CHIPS
Statement of Cash Flows
For Fiscal Year 1-5

54. Year1 Year2 Year3 Year4 Year5
CurrentAsset 774,417.10₱ 1,204,879.62₱ 1,713,519.77₱ 2,158,920.27₱ 2,911,349.66₱
CurrentLiabilities 101,867.17 119,635.12 140,985.35 169,965.54 193,819.30
CurrentRatio 7.60 10.07 12.15 12.70 15.02

55. 0.00
2.00
4.00
6.00
8.00
10.00
12.00
14.00
16.00
1 2 3 4 5
Current Ratio
Current Ratio

56. Year 1 Year 2 Year 3 Year 4 Year 5
Gross Profit 1,320,614.27 1,528,042.21 1,716,096.07 2,028,755.77 2,280,320.96
Sales 4,782,302.91 5,471,932.35 6,088,270.68 6,994,669.33 7,864,333.08
Gross Profit Margin 0.28 0.28 0.28 0.29 0.29
Year 1 Year 2 Year 3 Year 4 Year 5
Net Income (Loss) 639,810.49 796,336.44 918,124.78 1,135,058.67 1,302,377.65
Sales 4,782,302.91 5,471,932.35 6,088,270.68 6,994,669.33 7,864,333.08
Net Profit Margin 0.13 0.15 0.15 0.16 0.17
Year 1 Year 2 Year 3 Year 4 Year 5
Net Income 639,810.49 796,336.44 918,124.78 1,135,058.67 1,302,377.65
Average Total Asset 1,623,251.10 1,765,763.11 2,089,875.94 2,523,328.58 3,075,710.43
Return on Total Asset 0.39 0.45 0.44 0.45 0.42
Year 1 Year 2 Year 3 Year 4 Year 5
Net Income 639,810.49 796,336.44 918,124.78 1,135,058.67 1,302,377.65
Average Total Equity 1,435,691.96 1,655,011.96 1,959,565.71 2,367,853.14 2,893,818.01
Return on Total Equity 0.45 0.48 0.47 0.48 0.45
Year 1 Year 2 Year 3 Year 4 Year 5
Net Income 639,810.49 796,336.44 918,124.78 1,135,058.67 1,302,377.65
Investment 1,350,000.00 1,350,000.00 1,350,000.00 1,350,000.00 1,350,000.00
Return on Investment 0.47 0.59 0.68 0.84 0.96

57. -
0.50
1.00
1.50
2.00
2.50
3.00
3.50
0.28 0.28 0.28 0.29 0.29
Return on Investment
Return on Total Equity
Return on Total Asset
Net Profit Margin

58. Year 1 Year 2 Year 3 Year 4 Year 5
Sales 4,782,302.91 5,471,932.35 6,088,270.68 6,994,669.33 7,864,333.08
Total Assets 1,591,772.42 1,827,708.59 2,128,070.21 2,544,535.10 3,039,480.92
Total Asset Turnover 3.00 2.99 2.86 2.75 2.59
Total Asset Turnover 3.00 2.99 2.86 2.75 2.59
Year 1 Year 2 Year 3 Year 4 Year 5
Sales 4,782,302.91 5,471,932.35 6,088,270.68 6,994,669.33 7,864,333.08
Fixed Assets 848,834.00 703,395.50 557,957.00 616,260.12 464,890.81
Fixed Asset Turnover 5.63 7.78 10.91 11.35 16.92
Fixed Asset Turnover 5.63 7.78 10.91 11.35 16.92
Year 1 Year 2 Year 3 Year 4 Year 5
Cost of Good Sold 3,461,688.64 3,943,890.14 4,372,174.61 4,965,913.56 5,584,012.12
Average Inventory 341,417.00 518,239.94 890,346.42 1,307,178.69 1,904,415.66
Inventory Turnover 10.14 7.61 4.91 3.80 2.93
Ave. Age of Inventory (365 days) 35.9990 47.9622 74.3283 96.0790 124.4825

60. Year1 Year2 Year3 Year4 Year5
Total Assets 1,623,251.10 1,908,275.12 2,271,476.77 2,775,180.39 3,376,240.47
Total Liabilities 101,867.17 119,635.12 140,985.35 169,965.54 193,819.30
DebtRatio 15.93 15.95 16.11 16.33 17.42
Year1 Year2 Year3 Year4 Year5
Total Liabilities 101,867.17 119,635.12 140,985.35 169,965.54 193,819.30
Total Equity 1,521,383.93 1,788,640.00 2,130,491.42 2,605,214.85 3,182,421.16
DebttoEquityRatio 0.07 0.07 0.07 0.07 0.06

61. 0.0570
0.0580
0.0590
0.0600
0.0610
0.0620
0.0630
0.0640
0.0650
0.0660
0.0670
0.0680
1 2 3 4 5
Debt to Equity Ratio
Debt to Equity
Ratio

62. RATE Year1 Year2 Year3 Year4 Year5
Cash Flow 0.12 545,699.17 605,897.01 694,346.42 872,310.71 726,224.22
NPV ₱2,430,919.21