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Shrimp Culture

The document presents the projected income statement, balance sheet, and cash flow statement for a shrimp culture project over three years. It projects that the project will be profitable, with net incomes of ₱754,894 in Year 1, ₱1,206,520 in Year 2, and ₱1,556,520 in Year 3. It also calculates various financial ratios to analyze the projected performance and returns of the shrimp culture project over the three years.

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carl punay
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48 views4 pages

Shrimp Culture

The document presents the projected income statement, balance sheet, and cash flow statement for a shrimp culture project over three years. It projects that the project will be profitable, with net incomes of ₱754,894 in Year 1, ₱1,206,520 in Year 2, and ₱1,556,520 in Year 3. It also calculates various financial ratios to analyze the projected performance and returns of the shrimp culture project over the three years.

Uploaded by

carl punay
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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REVENUES

₱ 4,000 ₱ 4,500 ₱ 5,000


Price/Klg ₱ 250 ₱ 250 ₱ 250
every 3 months ₱ 1,000,000 ₱ 1,125,000 ₱ 1,250,000
yearly ₱ 4,000,000 ₱ 4,500,000 ₱ 5,000,000

₱ 10,959 ₱ 12,329 ₱ 13,699


₱ 109,589 ₱ 123,288 ₱ 136,986

SHRIMP CULTURE
PROJECTED INCOME STATEMENT
FROM YEAR 1-3
YEAR 1 YEAR 2 YEAR 3
Reveneu
Total Revenues ₱ 4,000,000 ₱ 4,500,000 ₱ 5,000,000
Less: Variable cost
Direct Materials ₱ 527,000 ₱ 527,000 ₱ 527,000
Direct Labor ₱ 102,000 ₱ 102,000 ₱ 102,000
Overhead Costs ₱ 540,000 ₱ 540,000 ₱ 540,000
Total Variable Cost ₱ 1,169,000 ₱ 1,169,000 ₱ 1,169,000
Contribution Margin ₱ 2,831,000 ₱ 3,331,000 ₱ 3,831,000
Less: Fixed Costs
Utilities Expense ₱ 8,400 ₱ 8,400 ₱ 8,400
Pond Preparation ₱ 510,000 ₱ 510,000 ₱ 510,000
Repair and Maintenance ₱ 45,000 ₱ 45,000 ₱ 45,000
Salaries and Wages ₱ 90,000 ₱ 90,000 ₱ 90,000
Pond Supplies ₱ 900,000 ₱ 900,000 ₱ 900,000
Oil Expense ₱ 54,000 ₱ 54,000 ₱ 54,000
Interest expense ₱ 400,000 ₱ 400,000 ₱ 400,000
Permit and Licenses ₱ 25,000
Depreciation Expense ₱ 120,180 ₱ 120,180 ₱ 120,180
Total Fixed Cost ₱ 1,752,580 ₱ 1,607,400 ₱ 1,607,400
Income Before Taxes ₱ 1,078,420 ₱ 1,723,600 ₱ 2,223,600
Income Tax (30%) ₱ 323,526 ₱ 517,080 ₱ 667,080
Net Income ₱ 754,894 ₱ 1,206,520 ₱ 1,556,520
SHRIMP CULTURE
PROJECTED BALANCE SHEET
FROM YEAR 1-3
YEAR 0 YEAR 1 YEAR 2 YEAR 3
Asset
Current Asset
Cash ₱ 3,201,400 ₱ 2,633,552 ₱ 2,613,219 ₱ 2,942,887
Account Receivable ₱ 109,589 ₱ 123,288 ₱ 136,986
TOTAL CURRENT ASSET ₱ 3,201,400 ₱ 2,743,141 ₱ 2,736,507 ₱ 3,079,874

Non-Current Assets
Land ₱ 125,000 ₱ 125,000 ₱ 125,000 ₱ 125,000
Material and Equipment ₱ 769,700 ₱ 769,700 ₱ 769,700 ₱ 769,700
Accumulated Depreciation Equipment -₱ 120,180 -₱ 240,360 -₱ 360,540
Total Non-Current Assets ₱ 894,700 ₱ 774,520 ₱ 654,340 ₱ 534,160
TOTAL ASSETS ₱ 4,096,100 ₱ 3,517,661 ₱ 3,390,847 ₱ 3,614,034

Liabilities and Owner`s Equity


Liabilities
Bank Loan ₱ 4,000,000 ₱ 2,666,667 ₱ 1,333,333 ₱ 0
TOTAL LIABILITIES ₱ 4,000,000 ₱ 2,666,667 ₱ 1,333,333 ₱ 0

OWNERS EQUITY
partners Capital ₱ 96,100 ₱ 96,100 ₱ 850,994 ₱ 2,057,514
Income for this Period ₱ 754,894 ₱ 1,206,520 ₱ 1,556,520
TOTAL OWNERS EQUITY ₱ 96,100 ₱ 850,994 ₱ 2,057,514 ₱ 3,614,034
₱
Total Liabilities and Owner`s 4,096,100
Equity ₱ 3,517,661 ₱ 3,390,847 ₱ 3,614,034
FROM YEAR 1-3
YEAR 1 YEAR 2 YEAR 3
Cash Flow from operating activities
Net income ₱ 754,894 ₱ 1,206,520 ₱ 1,556,520
ADD: Depreciation ₱ 120,180 ₱ 120,180 ₱ 120,180
₱ activities
Net cash flow in operating 875,074 ₱ 1,326,700 ₱ 1,676,700

Changes in working capital


Account Receivable -₱ 109,589 -₱ 13,699 -₱ 13,699

Cash flow from investing activities


Land
Materials & Equipments
Net cash flow from investing activities

Cash flow from financing activities


Paymets for bank loan -₱ 1,333,333 -₱ 1,333,333 -₱ 1,333,333
-₱ activities
Net cash flow from financing 1,333,333 -₱ 1,333,333 -₱ 1,333,333

Net cash inflows -₱ 567,848 -₱ 20,332 ₱ 329,668


Beginning Balance ₱ 3,201,400 ₱ 2,633,552 ₱ 2,613,219
Ending balance ₱ 2,633,552 ₱ 2,613,219 ₱ 2,942,887

Ratios

Return on Sales (ROS)/(NPM) Net Profit Margin

ROS = Net Income


Sales

Computation of ROS YEAR 1 YEAR 2 YEAR 3

Net Income ₱ 754,894 ₱ 1,206,520 ₱ 1,556,520


Sales ₱ 4,000,000 ₱ 4,500,000 ₱ 5,000,000
ROS 18.87% 26.81% 31.13%
Return on Equity (ROE)

ROE= Net Income


Capital
ROE Computation YEAR 1 YEAR 2 YEAR 3

Net Income ₱ 754,894 ₱ 1,206,520 ₱ 1,556,520


Capital ₱ 3,517,661 ₱ 3,390,847 ₱ 3,614,034
ROE 21.46% 35.58% 43.07%

Return on investment (ROI)

ROI= Net Income


Investment

Computation of ROI YEAR 1 YEAR 2 YEAR 3

Net Income ₱ 754,894 ₱ 1,206,520 ₱ 1,556,520


Investment ₱ 4,096,100 ₱ 4,096,100 ₱ 4,096,100
ROI 18.43% 29.46% 38.00%

Asset Turn Over Ratio

Asset Turn over = Sales


Total Asset

Computation of Asset Turn Over


YEAR 1 YEAR 2 YEAR 3
Sales
Total Assets ₱ 4,000,000 ₱ 4,500,000 ₱ 5,000,000
Total Asset Turn Over ₱ 4,096,100 ₱ 4,096,100 ₱ 4,096,100
0.98 1.10 1.22

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