Financial Feasib(1) Npv,irr,payback
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Appendix 11 Cost of Goods Sold Schedule
EALA INC. COST OF GOODS SOLD SCHEDULE (YEARS 1-5) CGS from Regular Sales (30% markup) CGS from Discount Sales TOTAL COST OF GOODS SOLD (assuming only 5% of finished goods are returned)
1 2 3 4 5 total sales total cost total sales total cost total sales total cost total sales total cost total sales total cost 7,802,350.00 60,018.08 7,948,138.47 61,139.53 8,096,651.03 62,281.93 8,247,938.57 63,445.68 8,402,052.95 64,631 203,271.75 1,564 209,102.64 1,608 210,997.38 1,623 216,932.17 1,669 219,013.25 1,685 61,581.71 62,748.01 63,904.99 65,114.39 66,315.89
Appendix 11 Cost of Goods Sold Schedule
EALA INC. COST OF GOODS SOLD SCHEDULE (YEARS 6-10) CGS from Regular Sales CGS from Discount Sales TOTAL COST OF GOODS SOLD
6 7 8 9 10 total sales total cost total sales total cost total sales total cost total sales total cost total sales total cost 10,270,856.39 79,006.59 10,462,769.40 80,482.84 10,658,268.34 81,986.68 10,857,420.21 83,518.62 11,060,293.28 85,079.18 270,069.81 2,077.46 272,796.40 2,098.43 280,190.17 2,155.31 283,152.03 2,178.09 290,693.60 2,236.10 81,084.05 82,581.28 84,141.99 85,696.71 87,315.28
Appendix 5 Schedule of Salary and Benefits
YEAR 1 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 2 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 3 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 4 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
EALA INC. SALARY AND BENEFITS SCHEDULE ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 35,000.00 420,000.00 420,000.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 35,000.00 35,000.00 1 25,000.00 300,000.00 300,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 25,000.00 25,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 18,000.00 216,000.00 216,000.00 556.00 6,672.00 6,672.00 112.50 1,350.00 1,350.00 18,000.00 18,000.00 1 18,000.00 216,000.00 216,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 18,000.00 18,000.00 1 20,000.00 240,000.00 240,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 20,000.00 20,000.00 3 12,000.00 144,000.00 432,000.00 374.00 4,488.00 13,464.00 75.00 900.00 2,700.00 12,000.00 36,000.00 1 12,000.00 144,000.00 144,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 12,000.00 12,000.00 2,760,000.00
90,985.20
19,950.00
230,000.00
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 35,000.00 420,000.00 420,000.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 35,000.00 35,000.00 1 25,000.00 300,000.00 300,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 25,000.00 25,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 18,000.00 216,000.00 216,000.00 556.00 6,672.00 6,672.00 112.50 1,350.00 1,350.00 18,000.00 18,000.00 1 18,000.00 216,000.00 216,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 18,000.00 18,000.00 1 20,000.00 240,000.00 240,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 20,000.00 20,000.00 3 12,000.00 144,000.00 432,000.00 374.00 4,488.00 13,464.00 75.00 900.00 2,700.00 12,000.00 36,000.00 1 12,000.00 144,000.00 144,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 12,000.00 12,000.00 2,760,000.00
90,985.20
19,950.00
230,000.00
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 36,050.00 432,600.00 432,600.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 36,050.00 36,050.00 1 25,750.00 309,000.00 309,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 25,750.00 25,750.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 18,540.00 222,480.00 222,480.00 586.30 7,035.60 7,035.60 112.50 1,350.00 1,350.00 18,540.00 18,540.00 1 18,540.00 222,480.00 222,480.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 18,540.00 18,540.00 1 20,600.00 247,200.00 247,200.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 20,600.00 20,600.00 3 12,360.00 148,320.00 444,960.00 374.00 4,488.00 13,464.00 75.00 900.00 2,700.00 12,360.00 37,080.00 1 12,360.00 148,320.00 148,320.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 12,360.00 12,360.00 2,842,800.00
91,348.80
19,950.00
236,900.00
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 36,050.00 432,600.00 432,600.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 36,050.00 36,050.00 1 25,750.00 309,000.00 309,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 25,750.00 25,750.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 18,540.00 222,480.00 222,480.00 586.30 7,035.60 7,035.60 112.50 1,350.00 1,350.00 18,540.00 18,540.00 1 18,540.00 222,480.00 222,480.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 18,540.00 18,540.00 1 20,600.00 247,200.00 247,200.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 20,600.00 20,600.00 3 12,360.00 148,320.00 444,960.00 374.00 4,488.00 13,464.00 75.00 900.00 2,700.00 12,360.00 37,080.00 1 12,360.00 148,320.00 148,320.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 12,360.00 12,360.00 2,842,800.00
91,348.80
19,950.00
236,900.00
Appendix 5 Schedule of Salary and Benefits
YEAR 5 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 37,131.50 445,578.00 445,578.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 37,131.50 37,131.50 1 26,522.50 318,270.00 318,270.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 26,522.50 26,522.50 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 19,096.20 229,154.40 229,154.40 586.30 7,035.60 7,035.60 112.50 1,350.00 1,350.00 19,096.20 19,096.20 1 19,096.20 229,154.40 229,154.40 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 19,096.20 19,096.20 1 21,218.00 254,616.00 254,616.00 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 21,218.00 21,218.00 3 12,730.80 152,769.60 458,308.80 404.30 4,851.60 14,554.80 75.00 900.00 2,700.00 12,730.80 38,192.40 1 12,730.80 152,769.60 152,769.60 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 12,730.80 12,730.80 2,928,084.00
93,530.40
19,950.00
244,007.00
PAYABLE AT YEAR END
YEAR 6 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 7 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 8 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 37,131.50 445,578.00 445,578.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 37,131.50 37,131.50 1 26,522.50 318,270.00 318,270.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 26,522.50 26,522.50 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 19,096.20 229,154.40 229,154.40 586.30 7,035.60 7,035.60 112.50 1,350.00 1,350.00 19,096.20 19,096.20 1 19,096.20 229,154.40 229,154.40 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 19,096.20 19,096.20 1 21,218.00 254,616.00 254,616.00 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 21,218.00 21,218.00 3 12,730.80 152,769.60 458,308.80 404.30 4,851.60 14,554.80 75.00 900.00 2,700.00 12,730.80 38,192.40 1 12,730.80 152,769.60 152,769.60 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 12,730.80 12,730.80 2,928,084.00
93,530.40
19,950.00
244,007.00
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 38,245.45 458,945.34 458,945.34 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 38,245.45 38,245.45 1 27,318.18 327,818.10 327,818.10 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 27,318.18 27,318.18 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 19,669.09 236,029.03 236,029.03 616.70 7,400.40 7,400.40 112.50 1,350.00 1,350.00 19,669.09 19,669.09 1 19,669.09 236,029.03 236,029.03 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 19,669.09 19,669.09 1 21,854.54 262,254.48 262,254.48 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 21,854.54 21,854.54 3 13,112.72 157,352.69 472,058.06 404.30 4,851.60 14,554.80 75.00 900.00 2,700.00 13,112.72 39,338.17 1 13,112.72 157,352.69 157,352.69 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 13,112.72 13,112.72 3,015,926.52
93,895.20
20,550.00
251,327.21
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 38,245.45 458,945.34 458,945.34 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 38,245.45 38,245.45 1 27,318.18 327,818.10 327,818.10 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 27,318.18 27,318.18 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 19,669.09 236,029.03 236,029.03 616.70 7,400.40 7,400.40 112.50 1,350.00 1,350.00 19,669.09 19,669.09 1 19,669.09 236,029.03 236,029.03 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 19,669.09 19,669.09 1 21,854.54 262,254.48 262,254.48 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 21,854.54 21,854.54 3 13,112.72 157,352.69 472,058.06 404.30 4,851.60 14,554.80 75.00 900.00 2,700.00 13,112.72 39,338.17 1 13,112.72 157,352.69 157,352.69 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 13,112.72 13,112.72 3,015,926.52
93,895.20
20,550.00
251,327.21
Appendix 5 Schedule of Salary and Benefits
YEAR 9 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 10 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 39,392.81 472,713.70 472,713.70 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 39,392.81 39,392.81 1 28,137.72 337,652.64 337,652.64 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 28,137.72 28,137.72 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 20,259.16 243,109.90 243,109.90 616.70 7,400.40 7,400.40 125.00 1,500.00 1,500.00 20,259.16 20,259.16 1 20,259.16 243,109.90 243,109.90 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 20,259.16 20,259.16 1 22,510.18 270,122.11 270,122.11 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 22,510.18 22,510.18 3 13,506.11 162,073.27 486,219.81 434.70 5,216.40 15,649.20 75.00 900.00 2,700.00 13,506.11 40,518.32 1 13,506.11 162,073.27 162,073.27 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 13,506.11 13,506.11 3,106,404.32
96,080.40
20,700.00
258,867.03
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 39,392.81 472,713.70 472,713.70 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 39,392.81 39,392.81 1 28,137.72 337,652.64 337,652.64 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 28,137.72 28,137.72 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 20,259.16 243,109.90 243,109.90 616.70 7,400.40 7,400.40 125.00 1,500.00 1,500.00 20,259.16 20,259.16 1 20,259.16 243,109.90 243,109.90 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 20,259.16 20,259.16 1 22,510.18 270,122.11 270,122.11 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 22,510.18 22,510.18 3 13,506.11 162,073.27 486,219.81 434.70 5,216.40 15,649.20 75.00 900.00 2,700.00 13,506.11 40,518.32 1 13,506.11 162,073.27 162,073.27 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 13,506.11 13,506.11 3,106,404.32
96,080.40
20,700.00
258,867.03
Appendix 5 Schedule of Salary and Benefits
TOTAL PAYABLE AT YEAR END
3,100,935.20
3,100,935.20
307,870.00 307,870.00 249,405.60 247,286.40 274,066.40 498,204.00
3,190,998.80
3,190,998.80
Appendix 5 Schedule of Salary and Benefits
316,707.40 316,707.40 256,636.20 254,880.60 282,464.00 513,756.00
3,285,571.40
3,285,571.40
325,959.92 325,959.92 264,448.52 262,328.12 290,739.02 528,651.04
3,381,698.93
3,381,698.93
Appendix 5 Schedule of Salary and Benefits
3,482,051.74
335,335.52 335,335.52 272,269.46 270,362.66 299,625.89 545,087.32
3,482,051.74
Appendix 7 Schedule of Supplies Expense
EALA Inc. Initial Supplies Expense Supplies Expense Shop / Workroom Supplies Shears L-square Curved Ruler Tape Measure Dummy Jeans Total Shop Supplies Expense Office Supplies Bond Paper Pens Tape Stapler Staple Wire Paper clips Printer Ink Invoice Booklets Scissors Memo Pads Total Office Supplies Expense Cleaning Supplies Trash Cans Door Mats Garbage Bags Bathroom Deodorizer Wet Mop Dry Mop Liquid Hand Soap Paper Towel Tissue Paper Pail Broom Dust Pans Total Cleaning Supplies Expenses Total Initial Supplies Expenses
Qty.
Unit 4 1 1 2 2
pcs. pcs. pcs. pcs. pcs.
Unit Cost Total Cost 150 220 220 30 250
600 220 220 60 500 1600
5 20 5 3 5 2 3 12 3 12
reams pcs. rolls pcs. boxes boxes boxes pads pcs. pcs.
156.25 6.00 17.50 80.00 16.75 30.75 3000.00 24.50 47.50 14.50
781.25 120.00 87.50 240.00 83.75 61.50 9,000.00 294.00 142.50 174.00 10,984.50
4 3 20 6 1 1 12 24 10 2 2 2
pcs. pcs. 10 pcs pcs. pcs. pcs. bottles packs dz pcs. pcs. pcs.
100.00 40.00 48.45 33.15 286.00 286.00 60.00 20.00 60.00 51.25 52.50 30.00
400.00 120.00 969.00 198.90 286.00 286.00 720.00 480.00 600.00 102.50 105.00 60.00 4,327.40 16,911.90
Appendix 7 Schedule of Supplies Expense
EALA Inc. Yearly Supplies Expense Years 2-10 Supplies Expense Office Supplies Bond Paper Pens Tape Staple Wire Paper clips Printer Ink Invoice Booklets Memo Pads Total Office Supplies Expense Cleaning Supplies Door Mats Garbage Bags Bathroom Deodorizer Wet Mop Dry Mop Liquid Hand Soap Paper Towel Tissue Paper Broom Dust Pans Total Cleaning Supplies Expenses Total Supplies Expenses
Qty.
Unit
Unit Cost Total Cost
5 20 5 5 2 3
reams pcs. rolls boxes boxes boxes
156.25 6.00 17.50 16.75 30.75 3000.00
781.25 120.00 87.50 83.75 61.50 9,000.00
12 12
pads pcs.
24.50 14.50
294.00 174.00 10,602.00
6 20 6 1 1 12 24 10 2 2
pcs. 10 pcs pcs. pcs. pcs. bottles packs dz pcs. pcs.
40.00 48.45 33.15 286.00 286.00 60.00 20.00 60.00 52.50 30.00
240.00 969.00 198.90 286.00 286.00 720.00 480.00 600.00 105.00 60.00 3,944.90 14,546.90
Appendix 6 Yearly Miscellaneous Expense Schedule
EALA INC. Yearly Miscellaneous Expenses For Years 1-10 Legal Fee- Business Permit Mayor's Permit City Tax Garbage Fee Sanitary Fee Building Inspection Fee Electrical Inspection Fee Plumbing Inspection Fee Signboard Fire Inspection Fee Plate/Sticker Zoning Fee Total Business Permit Cost
Initial Costs 200.00 3,000.00 2,600.00 450.00 50.00 20.00 7.00 50.00 200.00 250.00 545.00 7,372.00
Appendix 9 Schedule of Utilities Expense
EALA INC. Schedule of Utilities Expense Utilities Expense Electricity Water Gasoline Telephone Total Accrued expense at year end Expense escalation
1.02
Year 1
Year 2
Year 3
Year 4
Year 5
118,680.00 14,400.00 36,000.00 18,000.00 187,080.00
121,053.60 14,688.00 36,720.00 18,360.00 190,821.60
123,474.67 14,981.76 37,454.40 18,727.20 194,638.03
125,944.17 15,281.40 38,203.49 19,101.74 198,530.79
128,463.05 15,587.02 38,967.56 19,483.78 202,501.41
15,590.00
15,901.80
16,219.84
16,544.23
16,875.12
Year 6
Year 7
Year 8
Year 9
131,032.31 15,898.76 39,746.91 19,873.45 206,551.44
133,652.96 16,216.74 40,541.85 20,270.92 210,682.47
136,326.02 16,541.07 41,352.68 20,676.34 214,896.11
139,052.54 16,871.90 42,179.74 21,089.87 219,194.04
17,212.62
17,556.87
17,908.01
18,266.17
Appendix 9 Schedule of Utilities Expense
EALA INC.
Schedule of Utilities Expense Year 10 141,833.59 17,209.33 43,023.33 21,511.67 223,577.92 18,631.49
Appendix 8 Schedule of Rental Expenses
EALA Inc. Schedule of Rental Payments Year 1-10 Year Basic Rent (monthly) Total Annual Rental Expense *inflation
1 12500 150,000.00 7.50%
2 13,437.50 161,250.00
3 14,445.31 173,343.75
4 15,528.71 186,344.53
5 16,693.36 200,320.37
6 17,945.37 215,344.40
7 19,291.27 231,495.23
8 20,738.11 248,857.37
9 22,293.47 267,521.67
10 23,965.48 287,585.80
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 10 Sales Forecast
EALA INC.
SALES FORECAST (YEAR 1-10) YEAR Production Volume Estimated Percentage of items sold (at regular price) Sold units (at regular price) Average Selling Price Revenue From regular Sales Unsold Items from Previous year Units Available for Discount Sale (50% discount) Percentage sold (at discount price) Sold units (at discount price) Selling Price (at discount) Revenue From Discounted Sales Total Sales (in units) Total Sales (in peso)
Year 1 8,213 95% 7,802 1000 7,802,350.00 0 411 99% 407 500 203,271.75 8,209 8,005,621.75
Year 2 8,366 95% 7,948 1000 7,948,138.47 4 422 99% 418 500 209,102.64 8,366 8,157,241.11
Year 3 8,523 95% 8,097 1000 8,096,651.03 0 426 99% 422 500 210,997.38 8,519 8,307,648.40
Year 4 8,682 95% 8,248 1000 8,247,938.57 4 438 99% 434 500 216,932.17 8,682 8,464,870.74
Year 5 8,844 95% 8,402 1000 8,402,052.95 0 442 99% 438 500 219,013.25 8,840 8,621,066.20
Year 6 9,010 95% 8,559 1200 10,270,856.39 4 455 99% 450 600 270,069.81 9,009 10,540,926.20
Year 7 9,178 95% 8,719 1200 10,462,769.40 0 459 99% 455 600 272,796.40 9,174 10,735,565.80
Year 8 9,349 95% 8,882 1200 10,658,268.34 4 472 99% 467 600 280,190.17 9,349 10,938,458.51
Year 9 9,524 95% 9,048 1200 10,857,420.21 0 477 99% 472 600 283,152.03 9,520 11,140,572.24
Year 10 9,702 95% 9,217 1200 11,060,293.28 4 489 99% 484 600 290693.60 9,701 11,350,986.88
Appendix 4 Retained Earnings Schedule
EALA INC. Pro-forma Statement of Retained Earnings For the period from Year 1 to Year 10 Year 1
Retained Earnings - Beginning
-
Year 2
Year 3
Year 4
2,211,310.83
4,596,111.50
6,957,161.41
Year 5
Year 6
Year 7
Year 8
Year 9
Year 10
9,408,279.17
11,867,238.31
15,306,264.97
18,829,595.47
22,454,809.75
26,120,531.84
Less: Net Income for the Year Dividends Declared During the Year
2,211,310.83
2,384,800.68
2,361,049.91 -
2,451,117.76 -
2,458,959.14 -
3,539,026.66 100,000.00
3,623,330.50 100,000.00
3,725,214.27 100,000.00
3,765,722.09 100,000.00
3,869,187.29 100,000.00
Retained Earnings - Ending
2,211,310.83
4,596,111.50
6,957,161.41
9,408,279.17
11,867,238.31
15,306,264.97
18,829,595.47
22,454,809.75
26,120,531.84
29,889,719.13
Appendix 4 Retained Earnings Schedule
Appendix 4 Retained Earnings Schedule
137029.41
Appendix 1 Pro-forma Income Statement
EALA INC Pro-forma Income Statement For the period from Year 1 to Year 5
Gross Sales Revenue ( 2% growth ) VAT Output Tax (12%) Net Sales Revenue Cost of Sales Gross Income
Year 1
Year 2
Year 3
Year 4
Year 5
8,005,621.75
8,157,241.11
8,307,648.40
8,464,870.74
8,621,066.20
960,674.61
978,868.93
996,917.81
1,015,784.49
1,034,527.94
7,044,947.14
7,178,372.18
7,310,730.59
7,449,086.25
7,586,538.26
61,581.71
62,748.01
63,904.99
65,114.39
66,315.89
6,983,365.43
7,115,624.17
7,246,825.61
7,383,971.86
7,520,222.36
110,500.00 106,293.90
30,000.00 106,293.90 35,000.00 173,343.75 2,842,800.00 91,348.80 19,950.00 236,900.00 194,638.03 14,546.90 7,372.00 22,500.00 3,774,693.38
110,500.00 106,293.90 35,000.00 186,344.53 2,842,800.00 91,348.80 19,950.00 144,200.00 198,530.79 14,546.90 7,372.00 22,500.00 3,779,386.92
30,000.00 106,293.90 35,000.00 200,320.37 2,928,084.00 93,530.40 19,950.00 244,007.00 202,501.41 14,546.90 7,372.00 22,500.00 3,904,105.98
Less: Operating Expenses Advertising Expense Depreciation Expense Repairs & Maintainance Rent Expense Salaries and Wages SSS Contribution Phil Health/Medicare Employee Benefits ( 13th Month Pay) Utilities Expense (electricity, water, gasoline, telephone) Supplies Expense Miscellaneous Expense ( Business Permit,etc) Insurance Expense Total Operating Expenses
150,000.00 2,760,000.00 90,985.20 19,950.00 230,000.00 187,080.00 16,911.90 7,372.00 22,500.00 3,701,593.00
30,000.00 106,293.90 35,000.00 161,250.00 2,760,000.00 90,985.20 19,950.00 140,000.00 190,821.60 14,546.90 7,372.00 22,500.00 3,578,719.60
Operating Income Less: Interest Expense (15%)
3,281,772.43 29,844.75
3,536,904.57 29,844.75
3,472,132.22
3,604,584.94
3,616,116.38
Earnings before Tax Less: Income Tax (32%)
3,251,927.68 1,040,616.86
3,507,059.82 1,122,259.14
3,472,132.22 1,111,082.31
3,604,584.94 1,153,467.18
3,616,116.38 1,157,157.24
Net Income
2,211,310.83
2,384,800.68
2,361,049.91
2,451,117.76
2,458,959.14
Pro Forma Income Statement Page 26 of 42
Appendix 1 Pro-forma Income Statement
MAGNUM
INCORPORATED
Pro-forma Income Statement For the period from Year 6 to Year 10 Year 6
Year 7
Year 8
Year 9
Year 10
Gross Sales Revenue
10,540,926.20
10,735,565.80
10,938,458.51
11,140,572.24
11,350,986.88
VAT Output Tax (12%)
1,264,911.14
1,288,267.90
1,312,615.02
1,336,868.67
1,362,118.43
Net Sales Revenue
9,276,015.06
9,447,297.90
9,625,843.49
9,803,703.58
9,988,868.45
81,084.05
82,581.28
84,141.99
85,696.71
87,315.28
Gross Income
9,194,931.01
9,364,716.63
9,541,701.50
9,718,006.87
9,901,553.17
Less: Operating Expenses Advertising Expense Depreciation Expense Repairs & Maintainance Rent Expense Salaries and Wages SSS Contribution Phil Health/Medicare Employee Benefits ( 13th Month Pay) Utilities Expense (electricity, water, gasoline, telephone) Supplies Expense Miscellaneous Expense ( Business Permit,etc) Insurance Expense Total Operating Expenses
100,500.00 102,993.90 35,000.00 215,344.40 2,928,084.00 93,630.40 19,950.00 244,007.00 206,551.44 14,546.90 7,372.00 22,500.00 3,990,480.04
30,000.00 102,993.90 35,000.00 231,495.23 3,015,926.52 93,895.20 20,550.00 251,327.21 210,682.47 14,546.90 7,372.00 22,500.00 4,036,289.42
30,000.00 102,993.90 35,000.00 248,857.37 3,015,926.52 99,475.20 20,550.00 251,327.21 214,896.11 14,546.90 7,372.00 22,500.00 4,063,445.22
30,000.00 102,993.90 35,000.00 267,521.67 3,106,404.32 95,080.40 20,700.00 258,867.03 219,194.04 14,546.90 7,372.00 22,500.00 4,180,180.26
30,000.00 102,993.90 35,000.00 287,585.80 3,106,404.32 102,024.00 20,700.00 258,867.03 223,577.92 14,546.90 7,372.00 22,500.00 4,211,571.86
Operating Income Less: Interest Expense (16%)
5,204,450.97
5,328,427.20 -
5,478,256.29 -
5,537,826.61 -
5,689,981.31 -
Earnings before Tax Less: Income Tax (32%)
5,204,450.97 1,665,424.31
5,328,427.20 1,705,096.71
5,478,256.29 1,753,042.01
5,537,826.61 1,772,104.51
5,689,981.31 1,820,794.02
Net Income
3,539,026.66
3,623,330.50
3,725,214.27
3,765,722.09
3,869,187.29
Cost of Sales
Pro Forma Income Statement Page 27 of 42
Appendix 1 Pro-forma Income Statement
137029.41
Pro Forma Income Statement Page 28 of 42
APPENDIX 2 PRO-FORMA BALANCE SHEET
EALA
INCORPORATED
Pro-forma Balance Sheet As of December 31, Year 0 to Year 10 Y E A R 0
1
2
3
4
5
ASSETS Currents Assets Cash Inventory ( Raw Materials ) Supplies on Hand Prepaid Rent Total Current Assets
500,000.00 39,885.00 16,911.90 75,000.00 631,796.90
4,619,746.58 39,885.00 1,212.24 4,660,843.82
7,247,688.29 39,885.00 1,212.24 7,288,785.53
9,512,033.72 39,885.00 1,212.24 9,553,130.96
12,183,888.65 39,885.00 1,212.24 12,224,985.89
14,806,058.10 39,885.00 1,212.24 14,847,155.34
Fixed Assets Office Assets Store Assets Total Fixed Assets Less: Accumulated Depreciation Total Fixed Assets
109,200.00 464,610.00 573,810.00 573,810.00
109,200.00 464,610.00 573,810.00 75,431.00 498,379.00
109,200.00 464,610.00 573,810.00 181,724.90 392,085.10
109,200.00 464,610.00 573,810.00 263,118.80 310,691.20
109,200.00 464,610.00 573,810.00 379,312.70 194,497.30
109,200.00 464,610.00 573,810.00 470,606.60 103,203.40
Intangibles Leasehold Improvement Less: Accumulated Depreciation (10%) Total Intangibles
308,629.00 308,629.00
308,629.00 30,862.90 438,983.70
308,629.00 61,725.80 388,910.40
308,629.00 92,588.70 338,837.10
308,629.00 123,451.60 288,763.80
308,629.00 154,314.50 238,690.50
1,514,235.90
5,598,206.52
8,069,781.03
10,202,659.26
12,708,246.99
15,189,049.24
29,844.75 960,674.61 882,140.43 1,872,659.79
29,844.75 978,868.93 950,719.95 1,959,433.63
996,917.81 933,309.14 1,930,226.95
1,015,784.49 968,912.43 1,984,696.92
1,034,527.94 972,012.08 2,006,540.03
TOTAL ASSETS
LIABILITIES AND STOCKHOLDER'S EQUITY Current Liabilities Interest Payable VAT Output Tax Payable Income Tax Payable Total Current Liabilities
-
Long-term Liabilities Long-term loan
198,965.00
198,965.00
198,965.00
TOTAL LIABILITIES
198,965.00
2,071,624.79
2,158,398.63
1,930,226.95
1,984,696.92
2,006,540.03
Stockholder's Equity Capital Stock (P10 par value) Retained Earnings
1,315,270.90 -
1,315,270.90 2,211,310.83
1,315,270.90 4,596,111.50
1,315,270.90 6,957,161.41
1,315,270.90 9,408,279.17
1,315,270.90 11,867,238.31
TOTAL STOCKHOLDER'S EQUITY
1,315,270.90
3,526,581.73
5,911,382.40
8,272,432.31
10,723,550.07
13,182,509.21
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY 1,514,235.90
5,598,206.52
8,069,781.03
10,202,659.26
12,708,246.99
15,189,049.24
-
-
-
APPENDIX 2 PRO-FORMA BALANCE SHEET
MAGNUM
INCORPORATED
Pro-forma Balance Sheet As of December 31, Year 0 to Year 10 6 ASSETS Currents Assets Cash Inventory Supplies on Hand
YEAR 8
7
9
10
19,128,798.49 39,885.00 1,212.24
22,803,152.03 39,885.00 1,212.24
26,603,652.64 39,885.00 1,212.24
30,400,684.78 39,885.00 1,212.24
34,346,805.23 39,885.00 1,212.24
19,169,895.73
22,844,249.27
26,644,749.88
30,441,782.02
34,387,902.47
Fixed Assets Office Assets Store Assets Total Fixed Assets Less: Accumulated Depreciation Total Fixed Assets
109,200.00 464,610.00 573,810.00 315,286.00 258,524.00
109,200.00 464,610.00 573,810.00 372,417.00 201,393.00
109,200.00 464,610.00 573,810.00 444,548.00 129,262.00
109,200.00 464,610.00 573,810.00 501,679.00 72,131.00
109,200.00 464,610.00 573,810.00 573,810.00 -
Intangibles Leasehold Improvement Less: Accumulated Depreciation Total Intangibles
308,629.00 185,177.40 123,451.60
308,629.00 216,040.30 92,588.70
308,629.00 246,903.20 61,725.80
308,629.00 277,766.10 30,862.90
308,629.00 308,629.00 -
19,551,871.33
23,138,230.97
26,835,737.68
30,544,775.92
34,387,902.47
1,264,911.14 1,665,424.31 2,930,335.46
1,288,267.90 1,705,096.71 2,993,364.60
1,312,615.02 1,753,042.01 3,065,657.03
1,336,868.67 1,772,104.51 3,108,973.18
1,362,118.43 1,820,794.02 3,182,912.44
Total Current Assets
TOTAL ASSETS
LIABILITIES AND STOCKHOLDER'S EQUITY Current Liabilities Interest Payable VAT Output Tax Payable Income Tax Payable Total Current Liabilities Long-term Liabilities Long-term loan TOTAL LIABILITIES
-
-
-
-
-
2,930,335.46
2,993,364.60
3,065,657.03
3,108,973.18
3,182,912.44
Stockholder's Equity Capital Stock (P10 par value) Retained Earnings
1,315,270.90 15,306,264.97
1,315,270.90 18,829,595.47
1,315,270.90 22,454,809.75
1,315,270.90 26,120,531.84
1,315,270.90 29,889,719.13
TOTAL STOCKHOLDER'S EQUITY
16,621,535.87
20,144,866.37
23,770,080.65
27,435,802.74
31,204,990.03
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY
19,551,871.33
23,138,230.97
26,835,737.68
30,544,775.92
34,387,902.47
Appendix 4 Schedule of Depreciation of Fixed Assets
EALA INC. Schedule of Depreciation of Fixed Assets Years 1-5 Cost Office Assets Equipment 4 in 1 machine Computer Set Furniture and Fixtures Cabinets chairs and table sofa fire extinguisher Leasehold Improvements Store Assets Equipment sewing machine edging machines buttonholers jeans software computer set chairs and worktables phone safety deposit box Furnitures and Fixtures display materials 2-seater sofa chair centertable floorlamp lighting system fire extinguisher airconditioning unit Leasehold Improvements Vehicle Total Accumulated Depreciation-Fixed Assets Total Depreciation Expense
Year 1 Year 2 Useful Life Dep'n Expense Accu. Dep'n Carrying Value Dep'n Expense Accu. Dep'n
12,000 60000
5 5
2,400.00 12,000.00
2,400.00 12,000.00
9,600.00 48,000.00
2500 29000 4000 1700 15000
10 10 10 10 10
250.00 2,900.00 400.00 170.00 1,500.00
250.00 2,900.00 400.00 170.00 1,500.00
30,000 15000 5000 20000 30000 5710 2000 1700
10 10 10 10 10 10 5 10
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
15000 6000 2000 4000 1500 8000 1700 17000 293629 300000
2 5 5 5 5 10 10 10 10 10
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
Year 3 Carrying Value Dep'n Expense Accu. Dep'n
4,800.00 24,000.00 500.00 5,800.00 800.00 340.00 3,000.00
7,200.00 36,000.00
2,400.00 12,000.00
7,200.00 36,000.00
2,250.00 26,100.00 3,600.00 1,530.00 13,500.00
2,400.00 12,000.00 250.00 2,900.00 400.00 170.00 1,500.00
2,000.00 23,200.00 3,200.00 1,360.00 12,000.00
250.00 2,900.00 400.00 170.00 1,500.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
27,000.00 13,500.00 4,500.00 18,000.00 27,000.00 5,139.00 1,600.00 1,530.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
6,000.00 3,000.00 1,000.00 4,000.00 6,000.00 1,142.00 800.00 340.00
24,000.00 12,000.00 4,000.00 16,000.00 24,000.00 4,568.00 1,200.00 1,360.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00 106,293.90 106,293.90
7,500.00 4,800.00 1,600.00 3,200.00 1,200.00 7,200.00 1,530.00 15,300.00 264,266.10 270,000.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 2,400.00 800.00 1,600.00 600.00 1,600.00 340.00 3,400.00 58,725.80 60,000.00 212,587.80 106,293.90
3,600.00 1,200.00 2,400.00 900.00 6,400.00 1,360.00 13,600.00 234,903.20 240,000.00
Carrying Value
Year 4 Dep'n Expense Accu. Dep'n
750.00 8,700.00 1,200.00 510.00 4,500.00
4,800.00 24,000.00 1,750.00 20,300.00 2,800.00 1,190.00 10,500.00
2,400.00 12,000.00 250.00 2,900.00 400.00 170.00 1,500.00
9,600.00 48,000.00 1,000.00 11,600.00 1,600.00 680.00 6,000.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
9,000.00 4,500.00 1,500.00 6,000.00 9,000.00 1,713.00 1,200.00 510.00
21,000.00 10,500.00 3,500.00 14,000.00 21,000.00 3,997.00 800.00 1,190.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
12,000.00 6,000.00 2,000.00 8,000.00 12,000.00 2,284.00 1,600.00 680.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
7,500.00 3,600.00 1,200.00 2,400.00 900.00 2,400.00 510.00 5,100.00 88,088.70 90,000.00 293,981.70 106,293.90
7,500.00 2,400.00 800.00 1,600.00 600.00 5,600.00 1,190.00 11,900.00 205,540.30 210,000.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 4,800.00 1,600.00 3,200.00 1,200.00 3,200.00 680.00 6,800.00 117,451.60 120,000.00 410,175.60 106,293.90
Carrying Value
2,400.00 12,000.00 1,500.00 17,400.00 2,400.00 1,020.00 9,000.00 18,000.00 9,000.00 3,000.00 12,000.00 18,000.00 3,426.00 400.00 1,020.00 1,200.00 400.00 800.00 300.00 4,800.00 1,020.00 10,200.00 176,177.40 180,000.00
Appendix 4 Schedule of Depreciation of Fixed Assets
Year 5 Dep'n Expense Accu, Dep'n
2,400.00 12,000.00 250.00 2,900.00 400.00 170.00 1,500.00
12,000.00 60,000.00 1,250.00 14,500.00 2,000.00 850.00 7,500.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
15,000.00 7,500.00 2,500.00 10,000.00 15,000.00 2,855.00 2,000.00 850.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
7,500.00 6,000.00 2,000.00 4,000.00 1,500.00 4,000.00 850.00 8,500.00 146,814.50 150,000.00 501,469.50 106,293.90
Carrying Value
Err:522 Err:522 1,250.00 14,500.00 2,000.00 850.00 7,500.00 15,000.00 7,500.00 2,500.00 10,000.00 15,000.00 2,855.00 850.00 7,500.00 4,000.00 850.00 8,500.00 146,814.50 150,000.00
Appendix 4 Schedule of Depreciation of Fixed Assets
EALA Inc. Schedule of Depreciation of Fixed Assets Years 7- 10 Carrying Value
Cost Office Assets Equipment 4 in 1 machine Computer Set Furniture and Fixtures Cabinets chairs and table sofa fire extinguisher Leasehold Improvements Store Assets Equipment sewing machine edging machines buttonholers jeans software computer set chairs and worktables phone safety deposit box Furnitures and Fixtures display materials 2-seater sofa chair centertable floorlamp lighting system fire extinguisher airconditioning unit Leasehold Improvements Vehicle Total Accumulated Depreciation-Fixed Assets Total Depreciation Expense
Year 6 Useful Life Dep'n Expense Accu. Dep'n
Carrying Value
Year 7 Dep'n Expense Accu. Dep'n
Year 8 Carrying ValueDep'n Expense Accu. Dep'n
Year 9 Carrying ValueDep'n Expense Accu. Dep'n
Carrying Value
12,000 60000
5 5
2,400.00 12,000.00
2,400.00 12,000.00
9,600.00 48,000.00
2,400.00 12,000.00
4,800.00 24,000.00
7,200.00 36,000.00
2,400.00 12,000.00
7,200.00 36,000.00
4,800.00 24,000.00
2,400.00 12,000.00
9,600.00 48,000.00
2,400.00 12,000.00
2500 29000 4000 1700 15000
10 10 10 10 10
250.00 2,900.00 400.00 170.00 1,500.00
1,500.00 17,400.00 2,400.00 1,020.00 9,000.00
1,000.00 11,600.00 1,600.00 680.00 6,000.00
250.00 2,900.00 400.00 170.00 1,500.00
1,750.00 20,300.00 2,800.00 1,190.00 10,500.00
750.00 8,700.00 1,200.00 510.00 4,500.00
250.00 2,900.00 400.00 170.00 1,500.00
2,000.00 23,200.00 3,200.00 1,360.00 12,000.00
500.00 5,800.00 800.00 340.00 3,000.00
250.00 2,900.00 400.00 170.00 1,500.00
2,250.00 26,100.00 3,600.00 1,530.00 13,500.00
250.00 2,900.00 400.00 170.00 1,500.00
30,000 15000 5000 20000 30000 5710 2000 1700
10 10 10 10 10 10 5 10
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
18,000.00 9,000.00 3,000.00 12,000.00 18,000.00 3,426.00 400.00 1,020.00
12,000.00 6,000.00 2,000.00 8,000.00 12,000.00 2,284.00 1,600.00 680.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
21,000.00 10,500.00 3,500.00 14,000.00 21,000.00 3,997.00 800.00 1,190.00
9,000.00 4,500.00 1,500.00 6,000.00 9,000.00 1,713.00 1,200.00 510.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
24,000.00 12,000.00 4,000.00 16,000.00 24,000.00 4,568.00 1,200.00 1,360.00
6,000.00 3,000.00 1,000.00 4,000.00 6,000.00 1,142.00 800.00 340.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
27,000.00 13,500.00 4,500.00 18,000.00 27,000.00 5,139.00 1,600.00 1,530.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
15000 6000 2000 4000 1500 8000 1700 17000 293629 300000
2 5 5 5 5 10 10 10 10 10
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 1,200.00 400.00 800.00 300.00 4,800.00 1,020.00 10,200.00 176,177.40 180,000.00
4,800.00 1,600.00 3,200.00 1,200.00 3,200.00 680.00 6,800.00 117,451.60 120,000.00 500,463.40 102,993.90
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
7,500.00 2,400.00 800.00 1,600.00 600.00 5,600.00 1,190.00 11,900.00 205,540.30 210,000.00
7,500.00 3,600.00 1,200.00 2,400.00 900.00 2,400.00 510.00 5,100.00 88,088.70 90,000.00 588,457.30 102,993.90
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 3,600.00 1,200.00 2,400.00 900.00 6,400.00 1,360.00 13,600.00 234,903.20 240,000.00
2,400.00 800.00 1,600.00 600.00 1,600.00 340.00 3,400.00 58,725.80 60,000.00 691,451.20 102,993.90
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
7,500.00 4,800.00 1,600.00 3,200.00 1,200.00 7,200.00 1,530.00 15,300.00 264,266.10 270,000.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00 779,445.10 102,993.90
Appendix 4 Schedule of Depreciation of Fixed Assets
Year 10 Dep'n Expense Accu. Dep'n
Carrying Value
2,400.00 12,000.00
12,000.00 60,000.00
-
250.00 2,900.00 400.00 170.00 1,500.00
2,500.00 29,000.00 4,000.00 1,700.00 15,000.00
-
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
30,000.00 15,000.00 5,000.00 20,000.00 30,000.00 5,710.00 2,000.00 1,700.00
-
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 6,000.00 2,000.00 4,000.00 1,500.00 8,000.00 1,700.00 17,000.00 293,629.00 300,000.00
882,439.00 102,993.90
Appendix 3 Statement of Cash Flows
EALA INC. Pro-forma Statement of Cash Flows For the period from Year 1 to Year 5 Year 1 Cash Flows from Operating Activities Net Income Increase (Decrease) in Depreciation - Fixed Assets Increase (Decrease) in Supplies On Hand Increase (Decrease) in Prepaid Expense Increase (Decrease) in Interest Payable Increase (Decrease) in VAT Output Tax Payable Increase (Decrease) in Income Tax Payable Net Cash Provided by Operating Activities Cash Flows from Investing and Financing Activities Acquisition of Office Assets Acquisition of Store Assets Increase (Decrease) in Long-term Loan Dividends Paid Net Cash Provided by Investing and Financing Activities Increase (Decrease) in Cash Add: Cash - Beginning Cash Balance - End
Year 2
2,211,310.83 106,293.90 (15,699.66) (75,000.00) 27,855.10 960,674.61 122,300.00 3,337,734.78
-
Year 3
2,384,800.68 106,293.90 18,194.32 (98,464.90) 2,410,824.00
-
Year 4
2,361,049.91 106,293.90 (27,855.10) #REF! 108,315.42 #REF!
(15,000.00) (198,965.00) (213,965.00)
Year 5
2,451,117.76 106,293.90 #REF! 76,335.55 #REF!
-
2,458,959.14 106,293.90 #REF! 173,466.50 #REF!
(1,200.00) (15,000.00) (16,200.00)
3,337,734.78
2,410,824.00
#REF!
#REF!
#REF!
500,000.00
4,619,746.58
7,247,688.29
9,512,033.72
12,183,888.65
4,619,746.58
7,247,688.29
9,512,033.72
12,183,888.65
14,806,058.10
Appendix 3 Statement of Cash Flows
MAGNUM
INCORPORATED
Pro-forma Statement of Cash Flows For the period from Year 6 to Year 10
Cash Flow from Operating Activities Net Income Increase (Decrease) in Depreciation - Fixed Assets Increase (Decrease) in Supplies On Hand Increase (Decrease) in Prepaid Expense Increase (Decrease) in Interest Payable Increase (Decrease) in VAT Output Tax Payable Increase (Decrease) in Income Tax Payable Net Cash Flow Provided by Operating Activities Cash Flow from Financing and Investing Activities Acquisition of Office Assets Acquisition of Store Assets Increase (Decrease) in Long-term Loan Dividends Paid Net Cash Provided by Financing and Investing Activities Increase (Decrease) in Cash
Cash Balance End
Year 6
Year 7
Year 8
Year 9
3,539,026.66 120,929.41 (27,935.50) 7,724.01 188,939.33 3,828,683.92
3,623,330.50 124,029.41 5,119.66 91,234.27 3,843,713.84
(72,000.00) (15,500.00) (100,000.00) (187,500.00)
(15,000.00) (100,000.00) (115,000.00)
(100,000.00) (100,000.00)
(100,000.00) (115,000.00)
(100,000.00) (100,000.00)
3,641,183.92
3,728,713.84
4,033,583.18
3,804,468.17
4,165,143.23
14,806,058.10
19,128,798.49
22,803,152.03
26,603,652.64
30,400,684.78
19,128,798.49
22,803,152.03
26,603,652.64
30,400,684.78
34,346,805.23
3,725,214.27 134,029.41 14,065.91 260,273.59 4,133,583.18
-
3,765,722.09 124,029.41 2,125.30 27,591.36 3,919,468.17
(15,000.00)
Year 10
3,869,187.29 140,029.42 13,001.52 242,924.99 4,265,143.23
-
181,652,508.50
Appendix 3 Statement of Cash Flows
Appendix 12 IRR Computation
EALA Incorporated Computation of Internal Rate of Return Year 0 1 2 3 4 5 6 7 8 9 10 IRR
Year-End Cash Flow (1,948,965.00) 4,619,746.58 7,247,688.29 9,512,033.72 12,183,888.65 14,806,058.10 19,128,798.49 22,803,152.03 26,603,652.64 30,400,684.78 34,346,805.23 283%
Appendix 14 Payback Period
EALA Incorporated Computation of Payback Period Project Cost Year 1 2 3 4 5 6 7 8 9 10 Payback Period
(1,948,965.00) Year- End Cash Flow 4,619,746.58 7,247,688.29 9,512,033.72 12,183,888.65 14,806,058.10 19,128,798.49 22,803,152.03 26,603,652.64 30,400,684.78 34,346,805.23 1 year
Appendix 13 NPV Computation
EALA Incorporated Computation of Net Present Value EALA's Cost of Capital Total Investment Year 1 2 3 4 5 6 7 8 9 10 NPV
22% 1,948,965.00
Year-End Cash Flow 4,619,746.58 7,247,688.29 9,512,033.72 12,183,888.65 14,806,058.10 19,128,798.49 22,803,152.03 26,603,652.64 30,400,684.78 34,346,805.23
PV ($3,786,677.52) ($5,940,728.10) ($7,796,748.95) ($9,986,793.98) ($12,136,113.20) ($15,679,343.02) ($18,691,108.22) ($21,806,272.66) ($24,918,594.08) ($28,153,119.04) ($146,946,533.77)
Appendix 13 NPV Computation
($148,895,498.77)
Appendix 15 Financial Ratios
MAGNUM INC. Financial Ratios Years 1
2
3
4
5
6
7
8
9
10
Liquidity Ratios Current Ratio Quick Ratio
5.01 1.83
8.62 7.69
7.06 4.68
7.33 6.71
2.95 2.21
4.07 3.84
5.30 4.93
6.00 5.98
7.52 7.35
8.12 8.10
Activity Ratios Inventory Turnover Total Asset Turnover
5.34 1.83
5.36 1.87
6.64 1.86
7.13 1.85
8.85 2.61
10.60 2.09
13.80 1.72
23.02 1.47
38.23 1.22
40.90 1.09
Debt Ratios Debt Ratio Debt to Equity Ratio
0.67 2.04
0.65 1.87
0.62 1.60
0.56 1.28
0.19 0.24
0.18 0.22
0.15 0.18
0.15 0.17
0.12 0.14
0.12 0.13
53.22% 7.05% 4.03% 2.89
47.72% 1.36% 0.78% 0.56
50.09% 6.81% 3.89% 3.12
48.68% 9.53% 5.45% 4.92
53.21% 16.00% 9.14% 9.02
52.51% 18.16% 12.35% 13.48
53.19% 19.75% 13.43% 15.63
53.29% 23.72% 16.13% 21.78
53.69% 23.81% 15.39% 21.32
53.80% 26.56% 18.06% 28.17
7.38% 8.68%
1.46% 4.37%
7.24% 23.20%
10.05% 29.71%
23.81% 41.96%
25.83% 44.18%
23.05% 36.46%
23.77% 37.94%
18.81% 27.31%
19.66% 28.34%
Profitability Ratios Gross Profit Margin Operating Profit Margin Net Profit Margin EPS Return on Assets Return on Equity
EALA INC. COST OF GOODS SOLD SCHEDULE (YEARS 1-5) CGS from Regular Sales (30% markup) CGS from Discount Sales TOTAL COST OF GOODS SOLD (assuming only 5% of finished goods are returned)
1 2 3 4 5 total sales total cost total sales total cost total sales total cost total sales total cost total sales total cost 7,802,350.00 60,018.08 7,948,138.47 61,139.53 8,096,651.03 62,281.93 8,247,938.57 63,445.68 8,402,052.95 64,631 203,271.75 1,564 209,102.64 1,608 210,997.38 1,623 216,932.17 1,669 219,013.25 1,685 61,581.71 62,748.01 63,904.99 65,114.39 66,315.89
Appendix 11 Cost of Goods Sold Schedule
EALA INC. COST OF GOODS SOLD SCHEDULE (YEARS 6-10) CGS from Regular Sales CGS from Discount Sales TOTAL COST OF GOODS SOLD
6 7 8 9 10 total sales total cost total sales total cost total sales total cost total sales total cost total sales total cost 10,270,856.39 79,006.59 10,462,769.40 80,482.84 10,658,268.34 81,986.68 10,857,420.21 83,518.62 11,060,293.28 85,079.18 270,069.81 2,077.46 272,796.40 2,098.43 280,190.17 2,155.31 283,152.03 2,178.09 290,693.60 2,236.10 81,084.05 82,581.28 84,141.99 85,696.71 87,315.28
Appendix 5 Schedule of Salary and Benefits
YEAR 1 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 2 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 3 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 4 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
EALA INC. SALARY AND BENEFITS SCHEDULE ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 35,000.00 420,000.00 420,000.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 35,000.00 35,000.00 1 25,000.00 300,000.00 300,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 25,000.00 25,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 18,000.00 216,000.00 216,000.00 556.00 6,672.00 6,672.00 112.50 1,350.00 1,350.00 18,000.00 18,000.00 1 18,000.00 216,000.00 216,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 18,000.00 18,000.00 1 20,000.00 240,000.00 240,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 20,000.00 20,000.00 3 12,000.00 144,000.00 432,000.00 374.00 4,488.00 13,464.00 75.00 900.00 2,700.00 12,000.00 36,000.00 1 12,000.00 144,000.00 144,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 12,000.00 12,000.00 2,760,000.00
90,985.20
19,950.00
230,000.00
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 35,000.00 420,000.00 420,000.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 35,000.00 35,000.00 1 25,000.00 300,000.00 300,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 25,000.00 25,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 22,000.00 264,000.00 264,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,000.00 22,000.00 1 18,000.00 216,000.00 216,000.00 556.00 6,672.00 6,672.00 112.50 1,350.00 1,350.00 18,000.00 18,000.00 1 18,000.00 216,000.00 216,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 18,000.00 18,000.00 1 20,000.00 240,000.00 240,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 20,000.00 20,000.00 3 12,000.00 144,000.00 432,000.00 374.00 4,488.00 13,464.00 75.00 900.00 2,700.00 12,000.00 36,000.00 1 12,000.00 144,000.00 144,000.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 12,000.00 12,000.00 2,760,000.00
90,985.20
19,950.00
230,000.00
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 36,050.00 432,600.00 432,600.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 36,050.00 36,050.00 1 25,750.00 309,000.00 309,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 25,750.00 25,750.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 18,540.00 222,480.00 222,480.00 586.30 7,035.60 7,035.60 112.50 1,350.00 1,350.00 18,540.00 18,540.00 1 18,540.00 222,480.00 222,480.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 18,540.00 18,540.00 1 20,600.00 247,200.00 247,200.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 20,600.00 20,600.00 3 12,360.00 148,320.00 444,960.00 374.00 4,488.00 13,464.00 75.00 900.00 2,700.00 12,360.00 37,080.00 1 12,360.00 148,320.00 148,320.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 12,360.00 12,360.00 2,842,800.00
91,348.80
19,950.00
236,900.00
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 36,050.00 432,600.00 432,600.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 36,050.00 36,050.00 1 25,750.00 309,000.00 309,000.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 25,750.00 25,750.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 22,660.00 271,920.00 271,920.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 22,660.00 22,660.00 1 18,540.00 222,480.00 222,480.00 586.30 7,035.60 7,035.60 112.50 1,350.00 1,350.00 18,540.00 18,540.00 1 18,540.00 222,480.00 222,480.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 18,540.00 18,540.00 1 20,600.00 247,200.00 247,200.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 20,600.00 20,600.00 3 12,360.00 148,320.00 444,960.00 374.00 4,488.00 13,464.00 75.00 900.00 2,700.00 12,360.00 37,080.00 1 12,360.00 148,320.00 148,320.00 434.70 5,216.40 5,216.40 87.50 1,050.00 1,050.00 12,360.00 12,360.00 2,842,800.00
91,348.80
19,950.00
236,900.00
Appendix 5 Schedule of Salary and Benefits
YEAR 5 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 37,131.50 445,578.00 445,578.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 37,131.50 37,131.50 1 26,522.50 318,270.00 318,270.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 26,522.50 26,522.50 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 19,096.20 229,154.40 229,154.40 586.30 7,035.60 7,035.60 112.50 1,350.00 1,350.00 19,096.20 19,096.20 1 19,096.20 229,154.40 229,154.40 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 19,096.20 19,096.20 1 21,218.00 254,616.00 254,616.00 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 21,218.00 21,218.00 3 12,730.80 152,769.60 458,308.80 404.30 4,851.60 14,554.80 75.00 900.00 2,700.00 12,730.80 38,192.40 1 12,730.80 152,769.60 152,769.60 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 12,730.80 12,730.80 2,928,084.00
93,530.40
19,950.00
244,007.00
PAYABLE AT YEAR END
YEAR 6 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 7 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 8 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 37,131.50 445,578.00 445,578.00 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 37,131.50 37,131.50 1 26,522.50 318,270.00 318,270.00 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 26,522.50 26,522.50 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 23,339.80 280,077.60 280,077.60 920.00 11,040.00 11,040.00 187.50 2,250.00 2,250.00 23,339.80 23,339.80 1 19,096.20 229,154.40 229,154.40 586.30 7,035.60 7,035.60 112.50 1,350.00 1,350.00 19,096.20 19,096.20 1 19,096.20 229,154.40 229,154.40 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 19,096.20 19,096.20 1 21,218.00 254,616.00 254,616.00 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 21,218.00 21,218.00 3 12,730.80 152,769.60 458,308.80 404.30 4,851.60 14,554.80 75.00 900.00 2,700.00 12,730.80 38,192.40 1 12,730.80 152,769.60 152,769.60 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 12,730.80 12,730.80 2,928,084.00
93,530.40
19,950.00
244,007.00
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 38,245.45 458,945.34 458,945.34 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 38,245.45 38,245.45 1 27,318.18 327,818.10 327,818.10 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 27,318.18 27,318.18 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 19,669.09 236,029.03 236,029.03 616.70 7,400.40 7,400.40 112.50 1,350.00 1,350.00 19,669.09 19,669.09 1 19,669.09 236,029.03 236,029.03 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 19,669.09 19,669.09 1 21,854.54 262,254.48 262,254.48 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 21,854.54 21,854.54 3 13,112.72 157,352.69 472,058.06 404.30 4,851.60 14,554.80 75.00 900.00 2,700.00 13,112.72 39,338.17 1 13,112.72 157,352.69 157,352.69 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 13,112.72 13,112.72 3,015,926.52
93,895.20
20,550.00
251,327.21
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 38,245.45 458,945.34 458,945.34 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 38,245.45 38,245.45 1 27,318.18 327,818.10 327,818.10 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 27,318.18 27,318.18 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 24,039.99 288,479.93 288,479.93 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,039.99 24,039.99 1 19,669.09 236,029.03 236,029.03 616.70 7,400.40 7,400.40 112.50 1,350.00 1,350.00 19,669.09 19,669.09 1 19,669.09 236,029.03 236,029.03 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 19,669.09 19,669.09 1 21,854.54 262,254.48 262,254.48 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 21,854.54 21,854.54 3 13,112.72 157,352.69 472,058.06 404.30 4,851.60 14,554.80 75.00 900.00 2,700.00 13,112.72 39,338.17 1 13,112.72 157,352.69 157,352.69 465.00 5,580.00 5,580.00 87.50 1,050.00 1,050.00 13,112.72 13,112.72 3,015,926.52
93,895.20
20,550.00
251,327.21
Appendix 5 Schedule of Salary and Benefits
YEAR 9 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
YEAR 10 POSITION CEO Production/Operations Manager Sales and Marketing Manager Finance Manager Human Resource Manager Accountant Market Researcher Designer/Cashier Tailor Cutter PAYABLE AT YEAR END
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 39,392.81 472,713.70 472,713.70 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 39,392.81 39,392.81 1 28,137.72 337,652.64 337,652.64 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 28,137.72 28,137.72 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 20,259.16 243,109.90 243,109.90 616.70 7,400.40 7,400.40 125.00 1,500.00 1,500.00 20,259.16 20,259.16 1 20,259.16 243,109.90 243,109.90 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 20,259.16 20,259.16 1 22,510.18 270,122.11 270,122.11 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 22,510.18 22,510.18 3 13,506.11 162,073.27 486,219.81 434.70 5,216.40 15,649.20 75.00 900.00 2,700.00 13,506.11 40,518.32 1 13,506.11 162,073.27 162,073.27 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 13,506.11 13,506.11 3,106,404.32
96,080.40
20,700.00
258,867.03
ADMINISTRATIVE EXPENSES SSS CONTRIBUTION PHILHEALTH CONTRIBUTION 13TH MONTH PAY NO. OF EMPLOYEES MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL MONTHLY ANNUALLY TOTAL ANNUALLY TOTAL 1 39,392.81 472,713.70 472,713.70 920.00 11,040.00 11,040.00 312.50 3,750.00 3,750.00 39,392.81 39,392.81 1 28,137.72 337,652.64 337,652.64 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 28,137.72 28,137.72 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 24,761.19 297,134.33 297,134.33 920.00 11,040.00 11,040.00 200.00 2,400.00 2,400.00 24,761.19 24,761.19 1 20,259.16 243,109.90 243,109.90 616.70 7,400.40 7,400.40 125.00 1,500.00 1,500.00 20,259.16 20,259.16 1 20,259.16 243,109.90 243,109.90 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 20,259.16 20,259.16 1 22,510.18 270,122.11 270,122.11 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 22,510.18 22,510.18 3 13,506.11 162,073.27 486,219.81 434.70 5,216.40 15,649.20 75.00 900.00 2,700.00 13,506.11 40,518.32 1 13,506.11 162,073.27 162,073.27 495.30 5,943.60 5,943.60 87.50 1,050.00 1,050.00 13,506.11 13,506.11 3,106,404.32
96,080.40
20,700.00
258,867.03
Appendix 5 Schedule of Salary and Benefits
TOTAL PAYABLE AT YEAR END
3,100,935.20
3,100,935.20
307,870.00 307,870.00 249,405.60 247,286.40 274,066.40 498,204.00
3,190,998.80
3,190,998.80
Appendix 5 Schedule of Salary and Benefits
316,707.40 316,707.40 256,636.20 254,880.60 282,464.00 513,756.00
3,285,571.40
3,285,571.40
325,959.92 325,959.92 264,448.52 262,328.12 290,739.02 528,651.04
3,381,698.93
3,381,698.93
Appendix 5 Schedule of Salary and Benefits
3,482,051.74
335,335.52 335,335.52 272,269.46 270,362.66 299,625.89 545,087.32
3,482,051.74
Appendix 7 Schedule of Supplies Expense
EALA Inc. Initial Supplies Expense Supplies Expense Shop / Workroom Supplies Shears L-square Curved Ruler Tape Measure Dummy Jeans Total Shop Supplies Expense Office Supplies Bond Paper Pens Tape Stapler Staple Wire Paper clips Printer Ink Invoice Booklets Scissors Memo Pads Total Office Supplies Expense Cleaning Supplies Trash Cans Door Mats Garbage Bags Bathroom Deodorizer Wet Mop Dry Mop Liquid Hand Soap Paper Towel Tissue Paper Pail Broom Dust Pans Total Cleaning Supplies Expenses Total Initial Supplies Expenses
Qty.
Unit 4 1 1 2 2
pcs. pcs. pcs. pcs. pcs.
Unit Cost Total Cost 150 220 220 30 250
600 220 220 60 500 1600
5 20 5 3 5 2 3 12 3 12
reams pcs. rolls pcs. boxes boxes boxes pads pcs. pcs.
156.25 6.00 17.50 80.00 16.75 30.75 3000.00 24.50 47.50 14.50
781.25 120.00 87.50 240.00 83.75 61.50 9,000.00 294.00 142.50 174.00 10,984.50
4 3 20 6 1 1 12 24 10 2 2 2
pcs. pcs. 10 pcs pcs. pcs. pcs. bottles packs dz pcs. pcs. pcs.
100.00 40.00 48.45 33.15 286.00 286.00 60.00 20.00 60.00 51.25 52.50 30.00
400.00 120.00 969.00 198.90 286.00 286.00 720.00 480.00 600.00 102.50 105.00 60.00 4,327.40 16,911.90
Appendix 7 Schedule of Supplies Expense
EALA Inc. Yearly Supplies Expense Years 2-10 Supplies Expense Office Supplies Bond Paper Pens Tape Staple Wire Paper clips Printer Ink Invoice Booklets Memo Pads Total Office Supplies Expense Cleaning Supplies Door Mats Garbage Bags Bathroom Deodorizer Wet Mop Dry Mop Liquid Hand Soap Paper Towel Tissue Paper Broom Dust Pans Total Cleaning Supplies Expenses Total Supplies Expenses
Qty.
Unit
Unit Cost Total Cost
5 20 5 5 2 3
reams pcs. rolls boxes boxes boxes
156.25 6.00 17.50 16.75 30.75 3000.00
781.25 120.00 87.50 83.75 61.50 9,000.00
12 12
pads pcs.
24.50 14.50
294.00 174.00 10,602.00
6 20 6 1 1 12 24 10 2 2
pcs. 10 pcs pcs. pcs. pcs. bottles packs dz pcs. pcs.
40.00 48.45 33.15 286.00 286.00 60.00 20.00 60.00 52.50 30.00
240.00 969.00 198.90 286.00 286.00 720.00 480.00 600.00 105.00 60.00 3,944.90 14,546.90
Appendix 6 Yearly Miscellaneous Expense Schedule
EALA INC. Yearly Miscellaneous Expenses For Years 1-10 Legal Fee- Business Permit Mayor's Permit City Tax Garbage Fee Sanitary Fee Building Inspection Fee Electrical Inspection Fee Plumbing Inspection Fee Signboard Fire Inspection Fee Plate/Sticker Zoning Fee Total Business Permit Cost
Initial Costs 200.00 3,000.00 2,600.00 450.00 50.00 20.00 7.00 50.00 200.00 250.00 545.00 7,372.00
Appendix 9 Schedule of Utilities Expense
EALA INC. Schedule of Utilities Expense Utilities Expense Electricity Water Gasoline Telephone Total Accrued expense at year end Expense escalation
1.02
Year 1
Year 2
Year 3
Year 4
Year 5
118,680.00 14,400.00 36,000.00 18,000.00 187,080.00
121,053.60 14,688.00 36,720.00 18,360.00 190,821.60
123,474.67 14,981.76 37,454.40 18,727.20 194,638.03
125,944.17 15,281.40 38,203.49 19,101.74 198,530.79
128,463.05 15,587.02 38,967.56 19,483.78 202,501.41
15,590.00
15,901.80
16,219.84
16,544.23
16,875.12
Year 6
Year 7
Year 8
Year 9
131,032.31 15,898.76 39,746.91 19,873.45 206,551.44
133,652.96 16,216.74 40,541.85 20,270.92 210,682.47
136,326.02 16,541.07 41,352.68 20,676.34 214,896.11
139,052.54 16,871.90 42,179.74 21,089.87 219,194.04
17,212.62
17,556.87
17,908.01
18,266.17
Appendix 9 Schedule of Utilities Expense
EALA INC.
Schedule of Utilities Expense Year 10 141,833.59 17,209.33 43,023.33 21,511.67 223,577.92 18,631.49
Appendix 8 Schedule of Rental Expenses
EALA Inc. Schedule of Rental Payments Year 1-10 Year Basic Rent (monthly) Total Annual Rental Expense *inflation
1 12500 150,000.00 7.50%
2 13,437.50 161,250.00
3 14,445.31 173,343.75
4 15,528.71 186,344.53
5 16,693.36 200,320.37
6 17,945.37 215,344.40
7 19,291.27 231,495.23
8 20,738.11 248,857.37
9 22,293.47 267,521.67
10 23,965.48 287,585.80
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 8 Schedule of Rental Expenses
Appendix 10 Sales Forecast
EALA INC.
SALES FORECAST (YEAR 1-10) YEAR Production Volume Estimated Percentage of items sold (at regular price) Sold units (at regular price) Average Selling Price Revenue From regular Sales Unsold Items from Previous year Units Available for Discount Sale (50% discount) Percentage sold (at discount price) Sold units (at discount price) Selling Price (at discount) Revenue From Discounted Sales Total Sales (in units) Total Sales (in peso)
Year 1 8,213 95% 7,802 1000 7,802,350.00 0 411 99% 407 500 203,271.75 8,209 8,005,621.75
Year 2 8,366 95% 7,948 1000 7,948,138.47 4 422 99% 418 500 209,102.64 8,366 8,157,241.11
Year 3 8,523 95% 8,097 1000 8,096,651.03 0 426 99% 422 500 210,997.38 8,519 8,307,648.40
Year 4 8,682 95% 8,248 1000 8,247,938.57 4 438 99% 434 500 216,932.17 8,682 8,464,870.74
Year 5 8,844 95% 8,402 1000 8,402,052.95 0 442 99% 438 500 219,013.25 8,840 8,621,066.20
Year 6 9,010 95% 8,559 1200 10,270,856.39 4 455 99% 450 600 270,069.81 9,009 10,540,926.20
Year 7 9,178 95% 8,719 1200 10,462,769.40 0 459 99% 455 600 272,796.40 9,174 10,735,565.80
Year 8 9,349 95% 8,882 1200 10,658,268.34 4 472 99% 467 600 280,190.17 9,349 10,938,458.51
Year 9 9,524 95% 9,048 1200 10,857,420.21 0 477 99% 472 600 283,152.03 9,520 11,140,572.24
Year 10 9,702 95% 9,217 1200 11,060,293.28 4 489 99% 484 600 290693.60 9,701 11,350,986.88
Appendix 4 Retained Earnings Schedule
EALA INC. Pro-forma Statement of Retained Earnings For the period from Year 1 to Year 10 Year 1
Retained Earnings - Beginning
-
Year 2
Year 3
Year 4
2,211,310.83
4,596,111.50
6,957,161.41
Year 5
Year 6
Year 7
Year 8
Year 9
Year 10
9,408,279.17
11,867,238.31
15,306,264.97
18,829,595.47
22,454,809.75
26,120,531.84
Less: Net Income for the Year Dividends Declared During the Year
2,211,310.83
2,384,800.68
2,361,049.91 -
2,451,117.76 -
2,458,959.14 -
3,539,026.66 100,000.00
3,623,330.50 100,000.00
3,725,214.27 100,000.00
3,765,722.09 100,000.00
3,869,187.29 100,000.00
Retained Earnings - Ending
2,211,310.83
4,596,111.50
6,957,161.41
9,408,279.17
11,867,238.31
15,306,264.97
18,829,595.47
22,454,809.75
26,120,531.84
29,889,719.13
Appendix 4 Retained Earnings Schedule
Appendix 4 Retained Earnings Schedule
137029.41
Appendix 1 Pro-forma Income Statement
EALA INC Pro-forma Income Statement For the period from Year 1 to Year 5
Gross Sales Revenue ( 2% growth ) VAT Output Tax (12%) Net Sales Revenue Cost of Sales Gross Income
Year 1
Year 2
Year 3
Year 4
Year 5
8,005,621.75
8,157,241.11
8,307,648.40
8,464,870.74
8,621,066.20
960,674.61
978,868.93
996,917.81
1,015,784.49
1,034,527.94
7,044,947.14
7,178,372.18
7,310,730.59
7,449,086.25
7,586,538.26
61,581.71
62,748.01
63,904.99
65,114.39
66,315.89
6,983,365.43
7,115,624.17
7,246,825.61
7,383,971.86
7,520,222.36
110,500.00 106,293.90
30,000.00 106,293.90 35,000.00 173,343.75 2,842,800.00 91,348.80 19,950.00 236,900.00 194,638.03 14,546.90 7,372.00 22,500.00 3,774,693.38
110,500.00 106,293.90 35,000.00 186,344.53 2,842,800.00 91,348.80 19,950.00 144,200.00 198,530.79 14,546.90 7,372.00 22,500.00 3,779,386.92
30,000.00 106,293.90 35,000.00 200,320.37 2,928,084.00 93,530.40 19,950.00 244,007.00 202,501.41 14,546.90 7,372.00 22,500.00 3,904,105.98
Less: Operating Expenses Advertising Expense Depreciation Expense Repairs & Maintainance Rent Expense Salaries and Wages SSS Contribution Phil Health/Medicare Employee Benefits ( 13th Month Pay) Utilities Expense (electricity, water, gasoline, telephone) Supplies Expense Miscellaneous Expense ( Business Permit,etc) Insurance Expense Total Operating Expenses
150,000.00 2,760,000.00 90,985.20 19,950.00 230,000.00 187,080.00 16,911.90 7,372.00 22,500.00 3,701,593.00
30,000.00 106,293.90 35,000.00 161,250.00 2,760,000.00 90,985.20 19,950.00 140,000.00 190,821.60 14,546.90 7,372.00 22,500.00 3,578,719.60
Operating Income Less: Interest Expense (15%)
3,281,772.43 29,844.75
3,536,904.57 29,844.75
3,472,132.22
3,604,584.94
3,616,116.38
Earnings before Tax Less: Income Tax (32%)
3,251,927.68 1,040,616.86
3,507,059.82 1,122,259.14
3,472,132.22 1,111,082.31
3,604,584.94 1,153,467.18
3,616,116.38 1,157,157.24
Net Income
2,211,310.83
2,384,800.68
2,361,049.91
2,451,117.76
2,458,959.14
Pro Forma Income Statement Page 26 of 42
Appendix 1 Pro-forma Income Statement
MAGNUM
INCORPORATED
Pro-forma Income Statement For the period from Year 6 to Year 10 Year 6
Year 7
Year 8
Year 9
Year 10
Gross Sales Revenue
10,540,926.20
10,735,565.80
10,938,458.51
11,140,572.24
11,350,986.88
VAT Output Tax (12%)
1,264,911.14
1,288,267.90
1,312,615.02
1,336,868.67
1,362,118.43
Net Sales Revenue
9,276,015.06
9,447,297.90
9,625,843.49
9,803,703.58
9,988,868.45
81,084.05
82,581.28
84,141.99
85,696.71
87,315.28
Gross Income
9,194,931.01
9,364,716.63
9,541,701.50
9,718,006.87
9,901,553.17
Less: Operating Expenses Advertising Expense Depreciation Expense Repairs & Maintainance Rent Expense Salaries and Wages SSS Contribution Phil Health/Medicare Employee Benefits ( 13th Month Pay) Utilities Expense (electricity, water, gasoline, telephone) Supplies Expense Miscellaneous Expense ( Business Permit,etc) Insurance Expense Total Operating Expenses
100,500.00 102,993.90 35,000.00 215,344.40 2,928,084.00 93,630.40 19,950.00 244,007.00 206,551.44 14,546.90 7,372.00 22,500.00 3,990,480.04
30,000.00 102,993.90 35,000.00 231,495.23 3,015,926.52 93,895.20 20,550.00 251,327.21 210,682.47 14,546.90 7,372.00 22,500.00 4,036,289.42
30,000.00 102,993.90 35,000.00 248,857.37 3,015,926.52 99,475.20 20,550.00 251,327.21 214,896.11 14,546.90 7,372.00 22,500.00 4,063,445.22
30,000.00 102,993.90 35,000.00 267,521.67 3,106,404.32 95,080.40 20,700.00 258,867.03 219,194.04 14,546.90 7,372.00 22,500.00 4,180,180.26
30,000.00 102,993.90 35,000.00 287,585.80 3,106,404.32 102,024.00 20,700.00 258,867.03 223,577.92 14,546.90 7,372.00 22,500.00 4,211,571.86
Operating Income Less: Interest Expense (16%)
5,204,450.97
5,328,427.20 -
5,478,256.29 -
5,537,826.61 -
5,689,981.31 -
Earnings before Tax Less: Income Tax (32%)
5,204,450.97 1,665,424.31
5,328,427.20 1,705,096.71
5,478,256.29 1,753,042.01
5,537,826.61 1,772,104.51
5,689,981.31 1,820,794.02
Net Income
3,539,026.66
3,623,330.50
3,725,214.27
3,765,722.09
3,869,187.29
Cost of Sales
Pro Forma Income Statement Page 27 of 42
Appendix 1 Pro-forma Income Statement
137029.41
Pro Forma Income Statement Page 28 of 42
APPENDIX 2 PRO-FORMA BALANCE SHEET
EALA
INCORPORATED
Pro-forma Balance Sheet As of December 31, Year 0 to Year 10 Y E A R 0
1
2
3
4
5
ASSETS Currents Assets Cash Inventory ( Raw Materials ) Supplies on Hand Prepaid Rent Total Current Assets
500,000.00 39,885.00 16,911.90 75,000.00 631,796.90
4,619,746.58 39,885.00 1,212.24 4,660,843.82
7,247,688.29 39,885.00 1,212.24 7,288,785.53
9,512,033.72 39,885.00 1,212.24 9,553,130.96
12,183,888.65 39,885.00 1,212.24 12,224,985.89
14,806,058.10 39,885.00 1,212.24 14,847,155.34
Fixed Assets Office Assets Store Assets Total Fixed Assets Less: Accumulated Depreciation Total Fixed Assets
109,200.00 464,610.00 573,810.00 573,810.00
109,200.00 464,610.00 573,810.00 75,431.00 498,379.00
109,200.00 464,610.00 573,810.00 181,724.90 392,085.10
109,200.00 464,610.00 573,810.00 263,118.80 310,691.20
109,200.00 464,610.00 573,810.00 379,312.70 194,497.30
109,200.00 464,610.00 573,810.00 470,606.60 103,203.40
Intangibles Leasehold Improvement Less: Accumulated Depreciation (10%) Total Intangibles
308,629.00 308,629.00
308,629.00 30,862.90 438,983.70
308,629.00 61,725.80 388,910.40
308,629.00 92,588.70 338,837.10
308,629.00 123,451.60 288,763.80
308,629.00 154,314.50 238,690.50
1,514,235.90
5,598,206.52
8,069,781.03
10,202,659.26
12,708,246.99
15,189,049.24
29,844.75 960,674.61 882,140.43 1,872,659.79
29,844.75 978,868.93 950,719.95 1,959,433.63
996,917.81 933,309.14 1,930,226.95
1,015,784.49 968,912.43 1,984,696.92
1,034,527.94 972,012.08 2,006,540.03
TOTAL ASSETS
LIABILITIES AND STOCKHOLDER'S EQUITY Current Liabilities Interest Payable VAT Output Tax Payable Income Tax Payable Total Current Liabilities
-
Long-term Liabilities Long-term loan
198,965.00
198,965.00
198,965.00
TOTAL LIABILITIES
198,965.00
2,071,624.79
2,158,398.63
1,930,226.95
1,984,696.92
2,006,540.03
Stockholder's Equity Capital Stock (P10 par value) Retained Earnings
1,315,270.90 -
1,315,270.90 2,211,310.83
1,315,270.90 4,596,111.50
1,315,270.90 6,957,161.41
1,315,270.90 9,408,279.17
1,315,270.90 11,867,238.31
TOTAL STOCKHOLDER'S EQUITY
1,315,270.90
3,526,581.73
5,911,382.40
8,272,432.31
10,723,550.07
13,182,509.21
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY 1,514,235.90
5,598,206.52
8,069,781.03
10,202,659.26
12,708,246.99
15,189,049.24
-
-
-
APPENDIX 2 PRO-FORMA BALANCE SHEET
MAGNUM
INCORPORATED
Pro-forma Balance Sheet As of December 31, Year 0 to Year 10 6 ASSETS Currents Assets Cash Inventory Supplies on Hand
YEAR 8
7
9
10
19,128,798.49 39,885.00 1,212.24
22,803,152.03 39,885.00 1,212.24
26,603,652.64 39,885.00 1,212.24
30,400,684.78 39,885.00 1,212.24
34,346,805.23 39,885.00 1,212.24
19,169,895.73
22,844,249.27
26,644,749.88
30,441,782.02
34,387,902.47
Fixed Assets Office Assets Store Assets Total Fixed Assets Less: Accumulated Depreciation Total Fixed Assets
109,200.00 464,610.00 573,810.00 315,286.00 258,524.00
109,200.00 464,610.00 573,810.00 372,417.00 201,393.00
109,200.00 464,610.00 573,810.00 444,548.00 129,262.00
109,200.00 464,610.00 573,810.00 501,679.00 72,131.00
109,200.00 464,610.00 573,810.00 573,810.00 -
Intangibles Leasehold Improvement Less: Accumulated Depreciation Total Intangibles
308,629.00 185,177.40 123,451.60
308,629.00 216,040.30 92,588.70
308,629.00 246,903.20 61,725.80
308,629.00 277,766.10 30,862.90
308,629.00 308,629.00 -
19,551,871.33
23,138,230.97
26,835,737.68
30,544,775.92
34,387,902.47
1,264,911.14 1,665,424.31 2,930,335.46
1,288,267.90 1,705,096.71 2,993,364.60
1,312,615.02 1,753,042.01 3,065,657.03
1,336,868.67 1,772,104.51 3,108,973.18
1,362,118.43 1,820,794.02 3,182,912.44
Total Current Assets
TOTAL ASSETS
LIABILITIES AND STOCKHOLDER'S EQUITY Current Liabilities Interest Payable VAT Output Tax Payable Income Tax Payable Total Current Liabilities Long-term Liabilities Long-term loan TOTAL LIABILITIES
-
-
-
-
-
2,930,335.46
2,993,364.60
3,065,657.03
3,108,973.18
3,182,912.44
Stockholder's Equity Capital Stock (P10 par value) Retained Earnings
1,315,270.90 15,306,264.97
1,315,270.90 18,829,595.47
1,315,270.90 22,454,809.75
1,315,270.90 26,120,531.84
1,315,270.90 29,889,719.13
TOTAL STOCKHOLDER'S EQUITY
16,621,535.87
20,144,866.37
23,770,080.65
27,435,802.74
31,204,990.03
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY
19,551,871.33
23,138,230.97
26,835,737.68
30,544,775.92
34,387,902.47
Appendix 4 Schedule of Depreciation of Fixed Assets
EALA INC. Schedule of Depreciation of Fixed Assets Years 1-5 Cost Office Assets Equipment 4 in 1 machine Computer Set Furniture and Fixtures Cabinets chairs and table sofa fire extinguisher Leasehold Improvements Store Assets Equipment sewing machine edging machines buttonholers jeans software computer set chairs and worktables phone safety deposit box Furnitures and Fixtures display materials 2-seater sofa chair centertable floorlamp lighting system fire extinguisher airconditioning unit Leasehold Improvements Vehicle Total Accumulated Depreciation-Fixed Assets Total Depreciation Expense
Year 1 Year 2 Useful Life Dep'n Expense Accu. Dep'n Carrying Value Dep'n Expense Accu. Dep'n
12,000 60000
5 5
2,400.00 12,000.00
2,400.00 12,000.00
9,600.00 48,000.00
2500 29000 4000 1700 15000
10 10 10 10 10
250.00 2,900.00 400.00 170.00 1,500.00
250.00 2,900.00 400.00 170.00 1,500.00
30,000 15000 5000 20000 30000 5710 2000 1700
10 10 10 10 10 10 5 10
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
15000 6000 2000 4000 1500 8000 1700 17000 293629 300000
2 5 5 5 5 10 10 10 10 10
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
Year 3 Carrying Value Dep'n Expense Accu. Dep'n
4,800.00 24,000.00 500.00 5,800.00 800.00 340.00 3,000.00
7,200.00 36,000.00
2,400.00 12,000.00
7,200.00 36,000.00
2,250.00 26,100.00 3,600.00 1,530.00 13,500.00
2,400.00 12,000.00 250.00 2,900.00 400.00 170.00 1,500.00
2,000.00 23,200.00 3,200.00 1,360.00 12,000.00
250.00 2,900.00 400.00 170.00 1,500.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
27,000.00 13,500.00 4,500.00 18,000.00 27,000.00 5,139.00 1,600.00 1,530.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
6,000.00 3,000.00 1,000.00 4,000.00 6,000.00 1,142.00 800.00 340.00
24,000.00 12,000.00 4,000.00 16,000.00 24,000.00 4,568.00 1,200.00 1,360.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00 106,293.90 106,293.90
7,500.00 4,800.00 1,600.00 3,200.00 1,200.00 7,200.00 1,530.00 15,300.00 264,266.10 270,000.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 2,400.00 800.00 1,600.00 600.00 1,600.00 340.00 3,400.00 58,725.80 60,000.00 212,587.80 106,293.90
3,600.00 1,200.00 2,400.00 900.00 6,400.00 1,360.00 13,600.00 234,903.20 240,000.00
Carrying Value
Year 4 Dep'n Expense Accu. Dep'n
750.00 8,700.00 1,200.00 510.00 4,500.00
4,800.00 24,000.00 1,750.00 20,300.00 2,800.00 1,190.00 10,500.00
2,400.00 12,000.00 250.00 2,900.00 400.00 170.00 1,500.00
9,600.00 48,000.00 1,000.00 11,600.00 1,600.00 680.00 6,000.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
9,000.00 4,500.00 1,500.00 6,000.00 9,000.00 1,713.00 1,200.00 510.00
21,000.00 10,500.00 3,500.00 14,000.00 21,000.00 3,997.00 800.00 1,190.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
12,000.00 6,000.00 2,000.00 8,000.00 12,000.00 2,284.00 1,600.00 680.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
7,500.00 3,600.00 1,200.00 2,400.00 900.00 2,400.00 510.00 5,100.00 88,088.70 90,000.00 293,981.70 106,293.90
7,500.00 2,400.00 800.00 1,600.00 600.00 5,600.00 1,190.00 11,900.00 205,540.30 210,000.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 4,800.00 1,600.00 3,200.00 1,200.00 3,200.00 680.00 6,800.00 117,451.60 120,000.00 410,175.60 106,293.90
Carrying Value
2,400.00 12,000.00 1,500.00 17,400.00 2,400.00 1,020.00 9,000.00 18,000.00 9,000.00 3,000.00 12,000.00 18,000.00 3,426.00 400.00 1,020.00 1,200.00 400.00 800.00 300.00 4,800.00 1,020.00 10,200.00 176,177.40 180,000.00
Appendix 4 Schedule of Depreciation of Fixed Assets
Year 5 Dep'n Expense Accu, Dep'n
2,400.00 12,000.00 250.00 2,900.00 400.00 170.00 1,500.00
12,000.00 60,000.00 1,250.00 14,500.00 2,000.00 850.00 7,500.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
15,000.00 7,500.00 2,500.00 10,000.00 15,000.00 2,855.00 2,000.00 850.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
7,500.00 6,000.00 2,000.00 4,000.00 1,500.00 4,000.00 850.00 8,500.00 146,814.50 150,000.00 501,469.50 106,293.90
Carrying Value
Err:522 Err:522 1,250.00 14,500.00 2,000.00 850.00 7,500.00 15,000.00 7,500.00 2,500.00 10,000.00 15,000.00 2,855.00 850.00 7,500.00 4,000.00 850.00 8,500.00 146,814.50 150,000.00
Appendix 4 Schedule of Depreciation of Fixed Assets
EALA Inc. Schedule of Depreciation of Fixed Assets Years 7- 10 Carrying Value
Cost Office Assets Equipment 4 in 1 machine Computer Set Furniture and Fixtures Cabinets chairs and table sofa fire extinguisher Leasehold Improvements Store Assets Equipment sewing machine edging machines buttonholers jeans software computer set chairs and worktables phone safety deposit box Furnitures and Fixtures display materials 2-seater sofa chair centertable floorlamp lighting system fire extinguisher airconditioning unit Leasehold Improvements Vehicle Total Accumulated Depreciation-Fixed Assets Total Depreciation Expense
Year 6 Useful Life Dep'n Expense Accu. Dep'n
Carrying Value
Year 7 Dep'n Expense Accu. Dep'n
Year 8 Carrying ValueDep'n Expense Accu. Dep'n
Year 9 Carrying ValueDep'n Expense Accu. Dep'n
Carrying Value
12,000 60000
5 5
2,400.00 12,000.00
2,400.00 12,000.00
9,600.00 48,000.00
2,400.00 12,000.00
4,800.00 24,000.00
7,200.00 36,000.00
2,400.00 12,000.00
7,200.00 36,000.00
4,800.00 24,000.00
2,400.00 12,000.00
9,600.00 48,000.00
2,400.00 12,000.00
2500 29000 4000 1700 15000
10 10 10 10 10
250.00 2,900.00 400.00 170.00 1,500.00
1,500.00 17,400.00 2,400.00 1,020.00 9,000.00
1,000.00 11,600.00 1,600.00 680.00 6,000.00
250.00 2,900.00 400.00 170.00 1,500.00
1,750.00 20,300.00 2,800.00 1,190.00 10,500.00
750.00 8,700.00 1,200.00 510.00 4,500.00
250.00 2,900.00 400.00 170.00 1,500.00
2,000.00 23,200.00 3,200.00 1,360.00 12,000.00
500.00 5,800.00 800.00 340.00 3,000.00
250.00 2,900.00 400.00 170.00 1,500.00
2,250.00 26,100.00 3,600.00 1,530.00 13,500.00
250.00 2,900.00 400.00 170.00 1,500.00
30,000 15000 5000 20000 30000 5710 2000 1700
10 10 10 10 10 10 5 10
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
18,000.00 9,000.00 3,000.00 12,000.00 18,000.00 3,426.00 400.00 1,020.00
12,000.00 6,000.00 2,000.00 8,000.00 12,000.00 2,284.00 1,600.00 680.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
21,000.00 10,500.00 3,500.00 14,000.00 21,000.00 3,997.00 800.00 1,190.00
9,000.00 4,500.00 1,500.00 6,000.00 9,000.00 1,713.00 1,200.00 510.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
24,000.00 12,000.00 4,000.00 16,000.00 24,000.00 4,568.00 1,200.00 1,360.00
6,000.00 3,000.00 1,000.00 4,000.00 6,000.00 1,142.00 800.00 340.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
27,000.00 13,500.00 4,500.00 18,000.00 27,000.00 5,139.00 1,600.00 1,530.00
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
15000 6000 2000 4000 1500 8000 1700 17000 293629 300000
2 5 5 5 5 10 10 10 10 10
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 1,200.00 400.00 800.00 300.00 4,800.00 1,020.00 10,200.00 176,177.40 180,000.00
4,800.00 1,600.00 3,200.00 1,200.00 3,200.00 680.00 6,800.00 117,451.60 120,000.00 500,463.40 102,993.90
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
7,500.00 2,400.00 800.00 1,600.00 600.00 5,600.00 1,190.00 11,900.00 205,540.30 210,000.00
7,500.00 3,600.00 1,200.00 2,400.00 900.00 2,400.00 510.00 5,100.00 88,088.70 90,000.00 588,457.30 102,993.90
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 3,600.00 1,200.00 2,400.00 900.00 6,400.00 1,360.00 13,600.00 234,903.20 240,000.00
2,400.00 800.00 1,600.00 600.00 1,600.00 340.00 3,400.00 58,725.80 60,000.00 691,451.20 102,993.90
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
7,500.00 4,800.00 1,600.00 3,200.00 1,200.00 7,200.00 1,530.00 15,300.00 264,266.10 270,000.00
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00 779,445.10 102,993.90
Appendix 4 Schedule of Depreciation of Fixed Assets
Year 10 Dep'n Expense Accu. Dep'n
Carrying Value
2,400.00 12,000.00
12,000.00 60,000.00
-
250.00 2,900.00 400.00 170.00 1,500.00
2,500.00 29,000.00 4,000.00 1,700.00 15,000.00
-
3,000.00 1,500.00 500.00 2,000.00 3,000.00 571.00 400.00 170.00
30,000.00 15,000.00 5,000.00 20,000.00 30,000.00 5,710.00 2,000.00 1,700.00
-
7,500.00 1,200.00 400.00 800.00 300.00 800.00 170.00 1,700.00 29,362.90 30,000.00
15,000.00 6,000.00 2,000.00 4,000.00 1,500.00 8,000.00 1,700.00 17,000.00 293,629.00 300,000.00
882,439.00 102,993.90
Appendix 3 Statement of Cash Flows
EALA INC. Pro-forma Statement of Cash Flows For the period from Year 1 to Year 5 Year 1 Cash Flows from Operating Activities Net Income Increase (Decrease) in Depreciation - Fixed Assets Increase (Decrease) in Supplies On Hand Increase (Decrease) in Prepaid Expense Increase (Decrease) in Interest Payable Increase (Decrease) in VAT Output Tax Payable Increase (Decrease) in Income Tax Payable Net Cash Provided by Operating Activities Cash Flows from Investing and Financing Activities Acquisition of Office Assets Acquisition of Store Assets Increase (Decrease) in Long-term Loan Dividends Paid Net Cash Provided by Investing and Financing Activities Increase (Decrease) in Cash Add: Cash - Beginning Cash Balance - End
Year 2
2,211,310.83 106,293.90 (15,699.66) (75,000.00) 27,855.10 960,674.61 122,300.00 3,337,734.78
-
Year 3
2,384,800.68 106,293.90 18,194.32 (98,464.90) 2,410,824.00
-
Year 4
2,361,049.91 106,293.90 (27,855.10) #REF! 108,315.42 #REF!
(15,000.00) (198,965.00) (213,965.00)
Year 5
2,451,117.76 106,293.90 #REF! 76,335.55 #REF!
-
2,458,959.14 106,293.90 #REF! 173,466.50 #REF!
(1,200.00) (15,000.00) (16,200.00)
3,337,734.78
2,410,824.00
#REF!
#REF!
#REF!
500,000.00
4,619,746.58
7,247,688.29
9,512,033.72
12,183,888.65
4,619,746.58
7,247,688.29
9,512,033.72
12,183,888.65
14,806,058.10
Appendix 3 Statement of Cash Flows
MAGNUM
INCORPORATED
Pro-forma Statement of Cash Flows For the period from Year 6 to Year 10
Cash Flow from Operating Activities Net Income Increase (Decrease) in Depreciation - Fixed Assets Increase (Decrease) in Supplies On Hand Increase (Decrease) in Prepaid Expense Increase (Decrease) in Interest Payable Increase (Decrease) in VAT Output Tax Payable Increase (Decrease) in Income Tax Payable Net Cash Flow Provided by Operating Activities Cash Flow from Financing and Investing Activities Acquisition of Office Assets Acquisition of Store Assets Increase (Decrease) in Long-term Loan Dividends Paid Net Cash Provided by Financing and Investing Activities Increase (Decrease) in Cash
Cash Balance End
Year 6
Year 7
Year 8
Year 9
3,539,026.66 120,929.41 (27,935.50) 7,724.01 188,939.33 3,828,683.92
3,623,330.50 124,029.41 5,119.66 91,234.27 3,843,713.84
(72,000.00) (15,500.00) (100,000.00) (187,500.00)
(15,000.00) (100,000.00) (115,000.00)
(100,000.00) (100,000.00)
(100,000.00) (115,000.00)
(100,000.00) (100,000.00)
3,641,183.92
3,728,713.84
4,033,583.18
3,804,468.17
4,165,143.23
14,806,058.10
19,128,798.49
22,803,152.03
26,603,652.64
30,400,684.78
19,128,798.49
22,803,152.03
26,603,652.64
30,400,684.78
34,346,805.23
3,725,214.27 134,029.41 14,065.91 260,273.59 4,133,583.18
-
3,765,722.09 124,029.41 2,125.30 27,591.36 3,919,468.17
(15,000.00)
Year 10
3,869,187.29 140,029.42 13,001.52 242,924.99 4,265,143.23
-
181,652,508.50
Appendix 3 Statement of Cash Flows
Appendix 12 IRR Computation
EALA Incorporated Computation of Internal Rate of Return Year 0 1 2 3 4 5 6 7 8 9 10 IRR
Year-End Cash Flow (1,948,965.00) 4,619,746.58 7,247,688.29 9,512,033.72 12,183,888.65 14,806,058.10 19,128,798.49 22,803,152.03 26,603,652.64 30,400,684.78 34,346,805.23 283%
Appendix 14 Payback Period
EALA Incorporated Computation of Payback Period Project Cost Year 1 2 3 4 5 6 7 8 9 10 Payback Period
(1,948,965.00) Year- End Cash Flow 4,619,746.58 7,247,688.29 9,512,033.72 12,183,888.65 14,806,058.10 19,128,798.49 22,803,152.03 26,603,652.64 30,400,684.78 34,346,805.23 1 year
Appendix 13 NPV Computation
EALA Incorporated Computation of Net Present Value EALA's Cost of Capital Total Investment Year 1 2 3 4 5 6 7 8 9 10 NPV
22% 1,948,965.00
Year-End Cash Flow 4,619,746.58 7,247,688.29 9,512,033.72 12,183,888.65 14,806,058.10 19,128,798.49 22,803,152.03 26,603,652.64 30,400,684.78 34,346,805.23
PV ($3,786,677.52) ($5,940,728.10) ($7,796,748.95) ($9,986,793.98) ($12,136,113.20) ($15,679,343.02) ($18,691,108.22) ($21,806,272.66) ($24,918,594.08) ($28,153,119.04) ($146,946,533.77)
Appendix 13 NPV Computation
($148,895,498.77)
Appendix 15 Financial Ratios
MAGNUM INC. Financial Ratios Years 1
2
3
4
5
6
7
8
9
10
Liquidity Ratios Current Ratio Quick Ratio
5.01 1.83
8.62 7.69
7.06 4.68
7.33 6.71
2.95 2.21
4.07 3.84
5.30 4.93
6.00 5.98
7.52 7.35
8.12 8.10
Activity Ratios Inventory Turnover Total Asset Turnover
5.34 1.83
5.36 1.87
6.64 1.86
7.13 1.85
8.85 2.61
10.60 2.09
13.80 1.72
23.02 1.47
38.23 1.22
40.90 1.09
Debt Ratios Debt Ratio Debt to Equity Ratio
0.67 2.04
0.65 1.87
0.62 1.60
0.56 1.28
0.19 0.24
0.18 0.22
0.15 0.18
0.15 0.17
0.12 0.14
0.12 0.13
53.22% 7.05% 4.03% 2.89
47.72% 1.36% 0.78% 0.56
50.09% 6.81% 3.89% 3.12
48.68% 9.53% 5.45% 4.92
53.21% 16.00% 9.14% 9.02
52.51% 18.16% 12.35% 13.48
53.19% 19.75% 13.43% 15.63
53.29% 23.72% 16.13% 21.78
53.69% 23.81% 15.39% 21.32
53.80% 26.56% 18.06% 28.17
7.38% 8.68%
1.46% 4.37%
7.24% 23.20%
10.05% 29.71%
23.81% 41.96%
25.83% 44.18%
23.05% 36.46%
23.77% 37.94%
18.81% 27.31%
19.66% 28.34%
Profitability Ratios Gross Profit Margin Operating Profit Margin Net Profit Margin EPS Return on Assets Return on Equity
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