Project Cost Amount

Leasehold Improvements 250,000.00

Machinery and Equipment 299,180.00
Biological Assets - Livestock 357,500.00
Initial Raw Materials 69,700.00
Cash for Pre-operating Expenses
Cash on Hand Beg. of Opearations 977,472.00 ###
Salaries and Wages 50,593.30
PHIC Contributions Expense 970.06
PAG-IBIG Contributions Expense 1,108.64
SSS Contributions Expense 3,210.00
Rent Expense 10,000.00
Supplies Expense 5,000.00
Utility Expense 2,000.00
Business permits and licenses 10,466.00
Advertising Expenses 10,800.00
Repairs and Maintenance Expenses 2,000.00 1,073,620.00
Total 2,050,000.00

96,148.00 2,000,000.00
(50,000.00)
187472 (146,148.00)
 NUTRI-EGG
Projected Statement of Financial Performance
For the period Ended

Notes Pre-Op Year

Sales 1 -
Total Revenue
Less: Operational Cost
Cost of Sales- (Cull Supplies) 2
Salaries and Wages - Maintenance Personnel 3
Food Expense 4
Total
Gross Operating Profit
Less: Adminstrative Expenses
Salaries and Wages - Admin Personnel 5 55,432.00
PHIC Contributions Expense 6 970.06
PAG-IBIG Contributions Expense 6 1,108.64
SSS Contributions Expense 6 4,300.00
Rent Expense 7 10,000.00
Supplies Expense 8 5,000.00
Utility Expense 9 2,000.00
Business permits and licenses 10 10,466.00
Advertising Expenses 11 10,800.00
Repairs and Maintenance Expenses 12 2,000.00
Depreciation Expense
Leasehold Improvements 13
Mahinery and Equipment 13
Total Expense 102,076.70
Net Income (102,076.70)

Year 1
Net Income
Return of Investment =
Cost of Investment

510,991.28
Return of Investment =
2,000,000.00

Return of Investment = 25.55%

 NUTRI-EGG
atement of Financial Performance (5 years)
For the period Ended

Year 1 Year 2 Year 3 Year 4 Year 5

2,686,320.00 2,820,636.00 2,961,667.80 3,109,751.19 3,265,238.75

357,500.00 375,375.00 394,143.75 413,850.94 434,543.48

280,800.00 280,800.00 280,800.00 280,800.00 280,800.00
836,400.00 878,220.00 922,131.00 968,237.55 1,016,649.43
1,474,700.00 1,534,395.00 1,597,074.75 1,662,888.49 1,731,992.91
1,211,620.00 1,286,241.00 1,364,593.05 1,446,862.70 1,533,245.84

332,592.00 332,592.00 332,592.00 332,592.00 332,592.00

10,734.36 10,734.36 10,734.36 10,734.36 10,734.36
12,267.84 12,267.84 12,267.84 12,267.84 12,267.84
49,200.00 49,200.00 49,200.00 49,200.00 49,200.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
10,000.00 10,500.00 11,025.00 11,576.25 12,155.06
64,532.52 67,759.15 71,147.10 74,704.46 78,439.68
10,466.00 10,466.00 10,466.00 10,466.00 10,466.00
36,000.00 36,000.00 36,000.00 36,000.00 36,000.00
30,000.00 31,500.00 33,075.00 34,728.75 36,465.19

25,000.00 25,000.00 25,000.00 25,000.00 25,000.00

59,836.00 59,836.00 59,836.00 59,836.00 59,836.00
700,628.72 705,855.35 711,343.30 717,105.66 723,156.13
510,991.28 580,385.65 653,249.75 729,757.04 810,089.71

Year 1 Year 2 Year 3 Year 4

Net Income Net Income Net Income Net Income
Cost of Investment Cost of Investment Cost of Investment Cost of Investment

510,991.28 580,385.65 653,249.75 729,757.04

2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00

29.02% 32.66% 36.49%

 SP/Cost per
Break even point Demand QTY
Unit
Sales
Less: Operating Cost
Cost of Sales- (Cull Supplies)
Salaries and Wages - Maintenance Personnel
Food Expense
Gross profit
Less: (Annual Cost)
Adminstrative Expenses
Depreciation
Income / Loss

Cost of Sales- (Cull Supplies)

Salaries and Wages - Maintenance Personnel
61,810.70 Food Expense
61,810.70 Adminstrative Expenses
Depreciation

2,175,328.72 Devided by 12
181,277.39 Divided by 26

656,894.69

Year 4 Year 5
Net Income Net Income
Cost of Investment Cost of Investment

729,757.04 810,089.71
2,000,000.00 2,000,000.00

40.50%
Total Sales

2,175,328.72

357,500.00
280,800.00
836,400.00
700,628.72

615,792.72
84,836.00
(0.00)

357,500.00
280,800.00
836,400.00
615,792.72
84,836.00
2,175,328.72 Year

181,277.39 Month
6,972.21 Daily
 NUTRI-EGG
Projected Statement of Financial Position (5 years)
As of December 31

Notes Year 0 Year 1

ASSET
Curent Assets
Cash and Cash Equivalent
Cash on Hand ₱ 50,000.00 ₱ 100,000.00
Cash In Bank 876,832.00 1,422,659.28
Total 926,832.00 1,522,659.28
Inventory
Raw Materials Inventory 69,700.00 69,700.00
Total 69,700.00 69,700.00
Biological Assets
Livestock Inventory 357,500.00 357,500.00
Total 357,500.00 357,500.00
Total Curent Assets 1,354,032.00 1,949,859.28

Non-Curent Assets (Net of Depreciation)

Property, Plant and Equipment
Leasehold Improvements 250,000.00 225,000.00
Machinery and Equipment 299,180.00 239,344.00
Total Non-Curent Assets 549,180.00 464,344.00
TOTAL ASSETS ₱ 1,903,212.00 ₱ 2,414,203.28

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
Philhealth Contribution Payable ₱ 970.06 ₱ 1,789.06
Pag-ibig Contribution Payable 1,108.64 2,044.64
SSS Contribution Payable 3,210.00 6,120.00
Total Curent Liabilities 5,288.70 5,288.70

Non-Current Liabilities
Other Payables - -
Total Non-Curent Liabilities - -
TOTAL LIABILITIES 5,288.70 5,288.70

OWNER'S EQUITY
Owner's Equity, Beg. 2,000,000.00 1,897,923.30
Add (Less):
Income / (Loss) (102,076.70) 510,991.28
 Owner's Equity, End. 1,897,923.30 2,408,914.58
TOTAL LIABILITIES AND OWNER'S EQUITY ₱ 1,903,212.00 ₱ 2,414,203.28

- -
 -EGG
nancial Position (5 years)
ember 31

Year 2 Year 3 Year 4 Year 5

₱ 100,000.00 ₱ 100,000.00 100,000.00 100,000.00

2,087,880.93 2,825,966.68 3,640,559.72 4,535,485.43
2,187,880.93 2,925,966.68 ₱ 3,740,559.72 ₱ 4,635,485.43

69,700.00 69,700.00 69,700.00 69,700.00

69,700.00 69,700.00 69,700.00 69,700.00

357,500.00 357,500.00 357,500.00 357,500.00

357,500.00 357,500.00 357,500.00 357,500.00
2,615,080.93 3,353,166.68 4,167,759.72 5,062,685.43

200,000.00 175,000.00 150,000.00 125,000.00

179,508.00 119,672.00 59,836.00 -
379,508.00 294,672.00 209,836.00 125,000.00
₱ 2,994,588.93 ₱ 3,647,838.68 4,377,595.72 5,187,685.43

₱ 1,789.06 ₱ 1,789.06 1,789.06 1,789.06

2,044.64 2,044.64 2,044.64 2,044.64
6,120.00 6,120.00 6,120.00 6,120.00
5,288.70 5,288.70 5,288.70 5,288.70

- - - -
- - - -
5,288.70 5,288.70 5,288.70 5,288.70

2,408,914.58 2,989,300.23 3,642,549.98 4,372,307.02

580,385.65 653,249.75 729,757.04 810,089.71

 2,989,300.23 3,642,549.98 4,372,307.02 5,182,396.73
₱ 2,994,588.93 ₱ 3,647,838.68 ₱ 4,377,595.72 ₱ 5,187,685.43

- - - -
 NUTRI-EGG
Projected Statement of Cash Flows (5 years)
For the Period ended December 31

Year 0 Year 1
Cash Flow from Operating Activities:
Cash Inflows:
Collection from Sales 2,686,320.00
Total Cash Inflows - 2,686,320.00
Cash Outflows:
Payment for Purchase of Raw Materials 69,700.00 836,400.00
Payment for Purchase of Biologocal Assets 357,500.00 357,500.00
Payment of Salaries and Wages 51,233.30 566,149.80
PHIC Contributions 970.06 21,468.72
PAG-IBIG Contributions 1,108.64 24,535.68
SSS Contributions 3,210.00 73,440.00
Rent Expense 10,000.00 60,000.00
Supplies Expense 5,000.00 10,000.00
Utility Expense 2,000.00 64,532.52
Business permits and licenses 10,466.00 10,466.00
Advertising Expenses 10,800.00 36,000.00
Repairs and Maintenance Expenses 2,000.00 30,000.00
Total Cash Outflows 523,988.00 2,090,492.72
Net Cash Provided(Used) from Operating Activities (523,988.00) 595,827.28
Cash Flows from Investing Activities:
Cash Inflows:
Proceeds from sale of assets 0.00 0.00
Total cash Inflows 0.00 0.00
Cash Outflows:
Purchase of Property, Plant and equipment
Construction of Leasehold Improvements 250,000.00 0.00
Purchase of Machinery and Equipment 299,180.00
Total Cash Outflows 549,180.00 0.00
Net Cash Provided(Used) from Investing Activities (549,180.00) 0.00
Cash Flows from Financing Activities
Cash Inflows:
Initial Inventment 2,000,000.00 0.00
Total Cash inflows 2,000,000.00 0.00
Cash Outflows:
Payment of loans 0.00 0.00
Total Cash Outflows 0.00 0.00
Net Cash Provided(Used) from Financing Activities 2,000,000.00 0.00
Cash provided(used) by Operating, Investing and Financing 926,832.00 595,827.28
Add: Cash Balance, Beg. - 926,832.00
Cash Balance, End 926,832.00 1,522,659.28

926,832.00 1,522,659.28
-
 NUTRI-EGG
tatement of Cash Flows (5 years)
e Period ended December 31

Year 2 Year 3 Year 4 Year 5

2,820,636.00 2,961,667.80 3,109,751.19 3,265,238.75

2,820,636.00 2,961,667.80 3,109,751.19 3,265,238.75

878,220.00 922,131.00 968,237.55 1,016,649.43

375,375.00 394,143.75 413,850.94 434,543.48
566,149.80 566,149.80 566,149.80 566,149.80
21,468.72 21,468.72 21,468.72 21,468.72
24,535.68 24,535.68 24,535.68 24,535.68
73,440.00 73,440.00 73,440.00 73,440.00
60,000.00 60,000.00 60,000.00 60,000.00
10,500.00 11,025.00 11,576.25 12,155.06
67,759.15 71,147.10 74,704.46 78,439.68
10,466.00 10,466.00 10,466.00 10,466.00
36,000.00 36,000.00 36,000.00 36,000.00
31,500.00 33,075.00 34,728.75 36,465.19
2,155,414.35 2,223,582.05 2,295,158.15 2,370,313.04
665,221.65 738,085.75 814,593.04 894,925.71

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
665,221.65 738,085.75 814,593.04 894,925.71
1,522,659.28 2,187,880.93 2,925,966.68 3,740,559.72
2,187,880.93 2,925,966.68 3,740,559.72 4,635,485.43

2,187,880.93 2,925,966.68 3,740,559.72 4,635,485.43

61,810.70
61,810.70
 Net Income Average Net Income Cost of Investment
Year 1 510,991.28 2,000,000.00
Year 2 580,385.65 2,000,000.00
Year 3 653,249.75 656,894.69 2,000,000.00
Year 4 729,757.04 2,000,000.00
Year 5 810,089.71 2,000,000.00

Return on Investment = Retrurn for 5 Average Net Income

years Cost of Investment

Return on Investment = Retrurn for 5 656,894.69

years 10,500,000.00

Return on Investment = Retrurn for 5

6.2561%
years

Payback Period
Cummulative Cash
Initial Capital Cash Inflow
Inflow
Year 1 2,000,000.00 595,827.28 595,827.28
Year 2 665,221.65 1,261,048.93
Year 3 738,085.75 1,999,134.68
Year 4 814,593.04 2,813,727.72
Year 5 894,925.71 3,708,653.43
Payback Period

Internal Rate of Return

5% R1 Cash Inflow Discount Factor NPV

A B AxB
Year 0 (10,500,000.00) 1 (10,500,000.00)
Year 1 9,602,882.45 0.9524 9,145,602.34
Year 2 359,553.65 0.9070 326,125.76
Year 3 291,300.84 0.8638 251,636.62
Year 4 266,398.50 0.8227 219,166.71
Year 5 263,984.46 0.7835 206,838.74
NPV 1 (350,629.84)
10% R1 Cash Inflow Discount Factor
A B AxB
Year 0 (10,500,000.00) 1 (10,500,000.00)
Year 1 9,602,882.45 0.9091 8,729,893.14
Year 2 359,553.65 0.8264 297,151.77
Year 3 291,300.84 0.7513 218,858.63
Year 4 266,398.50 0.6830 181,953.76
Year 5 263,984.46 0.6209 163,913.58
NPV 2 (908,229.11)

Net Present Value

C = Cash Flow at time t
r = discount rate expressed as a decimal
t = time period

Year 0 Year 1 Year 2 Year 3

Cash Inflow Y1 Cash Inflow Y1 Cash Inflow Y2 Cash Inflow Y3
NPV = Σ (1+05%)^0 (1+05%)^1 (1+05%)^2 (1+05%)^3

(10,500,000.00) 9,602,882.45 359,553.65 291,300.84

NPV = Σ 1 1.05 1.1025 1.157625

NPV = Σ (10,500,000.00) 9,145,602.34 326,125.76 251,636.62

NPV = (350,629.84)
 ROI
25.55%
29.02%
32.66%
36.49%
40.50%

Investment
Payback Period
Balance
1,404,172.72 1
738,951.07 1
865.32 1
- 0.001062271899

3.001062271899

IRR = R1 + ( (NPV1 * (R2 - R1)) / (NPV1 - NPV2) )

5% R1 = Lower discount rate

10% R2 = Higher discount rate

(350,629.84) NPV1 = Higher Net Present Value

(908,229.11) NPV2 = Lower Net Present Value

 NPV1 x (R1-R2)
IRR = R1 +
(NPV1 - NPV 2)

(-350,629.84) x (10% - 5%)

IRR = 5% +
(-350629.84) - (-908,229.11)

(-350,629.84) x (5%)
IRR = 5% +
(-350629.84) - (-908,229.11)

-17531.492
IRR = 5% +
557,599.27

IRR = 5% + -3.14%

IRR = 1.86%

low at time t
pressed as a decimal

Year 4 Year 5
Cash Inflow Y4 Cash Inflow Y5
(1+05%)^4 (1+05%)^5

266,398.50 263,984.46
1.21550625 1.2762815625

219,166.71 206,838.74
Employees No. of Rate per Day Number of
Manager Employee/s
1 (Php)450.00 Days (on-Duty)
26
Treasurer 1 316.00 26
Maintenance Personnel 3 300.00 26
Delivery Personnel 1 300.00 26
Total 6 1,366.00 104

Philhealth
Gross pay
Position Monthly Rate Year1-Year 5 Employee
(Jan-Dec) Share

Manager 11,700.00 140,400.00 2,457.00

Treasurer 8,216.00 98,592.00 1,725.36
Maintenance Personnel 23,400.00 280,800.00 4,914.00
Delivery Personnel 7,800.00 93,600.00 1,638.00
Total 51,116.00 613,392.00 10,734.36

Gross pay
Position
(Jan-Dec)

Manager 140,400.00
Treasurer 98,592.00
Delivery Personnel 93,600.00
Total 332,592.00

Pre-Operating
Position Monthly Rate Annual Rate Year (Year 0) 2
months
Manager 11,700.00 140,400.00 23,400.00
Treasurer 8,216.00 98,592.00 16,432.00
Delivery Personnel 7,800.00 93,600.00 15,600.00
Total 51,116.00 613,392.00 55,432.00

Gross pay
Pre-Operating
Position Monthly Rate Year1-Year 5
Year (Year 0)
(Jan-Dec)
Manager 11,700.00 23,400.00 140,400.00
Treasurer 8,216.00 16,432.00 98,592.00
Maintenance Personnel 23,400.00 280,800.00
Delivery Personnel 7,800.00 15,600.00 93,600.00
Total 51,116.00 55,432.00 613,392.00
 Monthly Annual Rate
11,700.00 140,400.00 140,400.00
8,216.00 98,592.00 98,592.00
23,400.00 280,800.00 280,800.00
7,800.00 93,600.00 93,600.00
51,116.00 613,392.00 613,392.00
51,116.00

Philhealth PAG-IBIG SSS

Employer Employee Employer Employee Employer Employer

Share Share Share Share Share-SSS Share-EC

2,457.00 2,808.00 2,808.00 5,040.00 10,080.00 120.00

1,725.36 1,971.84 1,971.84 3,840.00 7,680.00 120.00
4,914.00 5,616.00 5,616.00 11,520.00 23,040.00 360.00
1,638.00 1,872.00 1,872.00 3,840.00 7,680.00 120.00
10,734.36 12,267.84 12,267.84 24,240.00 48,480.00 720.00
1,789.06 2,044.64 6,120.00

Philhealth PAG-IBIG SSS

Employee Employer Employee Employer Employee Employer
Share Share Share Share Share Share-SSS
2,457.00 2,457.00 2,808.00 2,808.00 5,040.00 10,080.00
1,725.36 1,725.36 1,971.84 1,971.84 3,840.00 7,680.00
1,638.00 1,638.00 1,872.00 1,872.00 3,840.00 7,680.00
5,820.36 5,820.36 6,651.84 6,651.84 12,720.00 25,440.00

Amdminstrativ
Operating Cost
e Cost (Jan-
(Jan-Dec)
Dec)
140,400.00
98,592.00
93,600.00
280,800.00 332,592.00

Philhealth PAG-IBIG SSS

Employee Employer Employee Employer Employee Employer
Share Share Share Share Share Share-SSS
409.50 409.50 468.00 468.00 840.00 1,680.00
287.56 287.56 328.64 328.64 640.00 1,280.00
- - - -
273.00 273.00 312.00 312.00 640.00 1,280.00
970.06 970.06 1,108.64 1,108.64 2,120.00 4,240.00
1,940.12 2,217.28
970.06 1,108.64
 Total PHIC PAG-IBIG SSS
Net Take Home
Mandatory Contribution Contribution Contribution
Pay
Deductions Expense Expense Expense

10,305.00 130,095.00 2,457.00 2,808.00 10,200.00

7,537.20 91,054.80 1,725.36 1,971.84 7,800.00
22,050.00 258,750.00 4,914.00 5,616.00 23,400.00
7,350.00 86,250.00 1,638.00 1,872.00 7,800.00
47,242.20 566,149.80 10,734.36 12,267.84 49,200.00

SSS Total PHIC PAG-IBIG SSS

Net Take Home
Employer Mandatory Contribution Contribution Contribution
Pay
Share-EC Deductions Expense Expense Expense
120.00 10,305.00 130,095.00 2,457.00 2,808.00 10,200.00
120.00 7,537.20 91,054.80 1,725.36 1,971.84 7,800.00
120.00 7,350.00 86,250.00 1,638.00 1,872.00 7,800.00
360.00 25,192.20 307,399.80 5,820.36 6,651.84 25,800.00

SSS Total PHIC PAG-IBIG SSS

Net Take Home
Employer Mandatory Contribution Contribution Contribution
Pay
Share-EC Deductions Expense Expense Expense
20.00 1,717.50 21,682.50 409.50 468.00 1,700.00
20.00 1,256.20 15,175.80 287.56 328.64 1,300.00
- - - - -
20.00 1,225.00 14,375.00 273.00 312.00 1,300.00
 60.00 4,198.70 51,233.30 970.06 1,108.64 4,300.00
6,420.00
3,210.00

61,810.70
61,810.70
 NUTRI-EGG
Projected Statement of Owner's Equity (5 years)
As of December 31

Year 0 Year 1 Year 2

Owner's Equity, Beginning 2,000,000.00 1,897,923.30 2,408,914.58

Add: Retained Operating Surplus
Net Income (102,076.70) 510,991.28 580,385.65
Total
Add/Deduct:
Additional Investment - - -
Withdrawals - - -
Owner's Equity, End 1,897,923.30 2,408,914.58 2,989,300.23

1,897,923.30 2,408,914.58 2,989,300.23

GG
er's Equity (5 years)
er 31

Year 3 Year 4 Year 5

2,989,300.23 3,642,549.98 4,372,307.02

653,249.75 729,757.04 810,089.71

-
-
3,642,549.98 4,372,307.02 5,182,396.73

3,642,549.98 4,372,307.02 5,182,396.73

Projected Sales
Estimated Daily Est. daily Est. Monthly
% Allocation
Particulars Demand Demand per Demand per
(based on Survey)
(in trays) Product Product
Peewee 0% 0 0
Small 2% 1 26
Medium 24% 10 260
43
Large 50% 22 572
X-Large 19% 8 208
Jumbo 5% 2 52
Total 43 1,118
Monthly Sales
Est. daily Demand per
Particulars Price per Tray Daily sales (26 days
Product
Operation)
Peewee 130.00 0 - -
Small 170.00 1 170.00 4,420.00
Medium 180.00 10 1,800.00 46,800.00
Large 200.00 22 4,400.00 114,400.00
X-Large 220.00 8 1,760.00 45,760.00
Jumbo 240.00 2 480.00 12,480.00
Total 43 8,610.00 223,860.00
 Particulars
Est. Annual Demand
(Sales in Qty sold Year 1 Year 2
per Product
per Tray)
0 Peewee 0 0
312 Small 312 328
3,120 Medium 3,120 3,276
6,864 Large 6,864 7,207
2,496 X-Large 2,496 2,621
624 Jumbo 624 655
13,416 Total 13,416 14,087

Estimated Annual Particulars

Year 1 Year 2
Sales (Sales in Pesos)

- Peewee - 0
53,040.00 Small 53,040.00 55,692.00
561,600.00 Medium 561,600.00 589,680.00
1,372,800.00 Large 1,372,800.00 1,441,440.00
549,120.00 X-Large 549,120.00 576,576.00
149,760.00 Jumbo 149,760.00 157,248.00
2,686,320.00 Total 2,686,320.00 2,820,636.00
 Year 3 Year 4 Year 5

0 0 0
344 361 379
3,440 3,612 3,792
7,568 7,946 8,343
2,752 2,889 3,034
688 722 758
14,791 15,531 16,307

Year 3 Year 4 Year 5

0 0 0
58,476.60 61,400.43 64,470.45
619,164.00 650,122.20 682,628.31
1,513,512.00 1,589,187.60 1,668,646.98
605,404.80 635,675.04 667,458.79
165,110.40 173,365.92 182,034.22
2,961,667.80 3,109,751.19 3,265,238.75
 Estimated
Particulars Unit Cost QTY Total Cost Useful Life
(months)
Leasehold Improvements 250,000.00 1 250,000.00 120

Estimated
Machinery and Equipment Unit Cost QTY Total Cost Useful Life
(months)
Egg Scale 2,300.00 1 2,300.00 60
Generator 27,900.00 1 27,900.00 60
Waterpump 2,600.00 1 2,600.00 60
Watertank 2,500.00 1 2,500.00 60
Hosepipe 1,580.00 1 1,580.00 60
Fire Extinguisher 2,300.00 1 2,300.00 60
Motor Vehicle (Bao-bao) 210,000.00 1 210,000.00 60
Poultry Cage 50,000.00 1 50,000.00 60
Total 299,180.00 299,180.00
 Cost Allocation %
Pre-operating Year
Monthly Annual (December)
FOH Admin. Expense
Depreciation Depreciation

2,083.33 25,000.00 50% 50% 2,083.33

Cost Allocation %
Pre-operating Year
Monthly Annual (December)
FOH Admin. Expense
Depreciation Depreciation
38.33 460.00 100% 0% 76.67
465.00 5,580.00 100% 0% 930.00
43.33 520.00 0% 100% 86.67
41.67 500.00 100% 0% 83.33
26.33 316.00 100% 0% 52.67
38.33 460.00
3,500.00 42,000.00
833.33 10,000.00
4,986.33 59,836.00 1,229.33
 Year 1 - 3
Total
FOH Admin. Expense

12,500.00 12,500.00 25,000.00

Year 1 - 3
Total
FOH Admin. Expense

460.00 460.00
5,580.00 5,580.00
520.00 520.00
500.00 500.00
316.00 316.00

7,376.00 - 7,376.00
 Egg Product
Quantity Raw Material 3 times a day
Weight per gram (6:00 a.m., 10:00
per head per day a.m. and 3:00
p.m.)

Hybrid 650 pcs Laying hens 35 105

Total 650

The table above shows that every laying hens consumed 35 grams per meal times 3 meals a day from the morning until aftern

Egg Product
Quantity Raw Material Purchase Price Total

Hybrid 650 pcs Laying hens 550.00 357,500.00

Total 650 357,500.00

Year 1 Year 2Year 3 Year 4 Year 5 Year 6

Annual Egg
Production cost Cost
Production

650 hens 357,500.00

Food Expenses 836,400.00 464,400.00
Direct Labor 280,800.00
1,474,700.00
 Product Distribution
Product % of Production Cost Distribution
QTY
Peewee 5% 23,220.00 73,735.00
Small 10% 46,440.00 147,470.00
Medium 20% 92,880.00 294,940.00
Large 25% 116,100.00 368,675.00
X-Large 20% 92,880.00 294,940.00
Jumbo 20% 92,880.00 294,940.00
464,400.00 1,474,700.00
 Feeding

1000 grams = 1 kilo per day consumption 30 days/ 1month 50 kilos/sack

1000 68.25 kilos 2,047.50 kilos 41.00

a day from the morning until afternoon (6:00 a.m., 10:00 a.m. and 3:00 p.m.) each. The total consumption from the number of laying hen

Egg Product Year 1 Year 2 Year 3 Year 4 Year 5

Hybrid 357,500.00 375,375.00 394,143.75 413,850.94 434,543.48
(5% increase on the price of egg laying chicken is incorporated)

Year 1 Year 2 Year 3 Year 4 Year 5

Food Expenses 836,400.00 878,220.00 922,131.00 968,237.55 1,016,649.43
(5% increase on the price of Feeds for egg laying chicken is incorporated)
Cost per Unit Cost per Tray Mark-up Selling Price

3.17549526270457 95.2648578811 34.74 130.00

3.17549526270457 95.2648578811 74.74 170.00
3.17549526270457 95.2648578811 84.74 180.00
3.17549526270457 95.2648578811 104.74 200.00
3.17549526270457 95.2648578811 124.74 220.00
3.17549526270457 95.2648578811 144.74 240.00
 Monthly
Annual Feeding
Feeding
Consumption
Consumption
Cost
Cost per sack

Php 1,700.00 12 Months

69,700.00 836,400.00
836,400.00

he number of laying hens were identified per day, per month and annually.
 Salaries and Wages Cost Allocation

Position Cost per Month Direct Labor Admin Expense

Manger/Cashier 13,000.00 13,000.00
Cook1 13,000.00 13,000.00
Cook2 13,000.00 13,000.00
Kitchen Crew 1 11,700.00 11,700.00
Service Crew 1 11,700.00 11,700.00
Total 62,400.00 26,000.00 36,400.00

Gross pay Philhealth

Position Pre-Op Year
(Nov-Dec) Employee Share Employer Share
Manger/Cashier 26,000.00 455.00 455.00
Cook1 26,000.00 455.00 455.00
Cook2 26,000.00 455.00 455.00
Kitchen Crew 1 23,400.00 409.50 409.50
Service Crew 1 23,400.00 409.50 409.50
Total 124,800.00 2,184.00 2,184.00

Gross pay Philhealth

Position Year1-Year 3
(Jan-Dec) Employee Share Employer Share
Manger/Cashier 156,000.00 2,730.00 2,730.00
Cook1 156,000.00 2,730.00 2,730.00
Cook2 156,000.00 2,730.00 2,730.00
Kitchen Crew 1 140,400.00 2,457.00 2,457.00
Service Crew 1 140,400.00 2,457.00 2,457.00
Total 748,800.00 13,104.00 13,104.00

Purchase QTY per

Supplies Expense Amount
Year
Office Supplies
Calculator 250.00 1 every two years
Personalized Official Receipt 135.00 1 every month
Ballpen 60.00 1 every two months
Logbook 300.00 1 every Quarter
Cash Box 450.00 1 every two years
Trash bins 1,200.00 1 every two years
Wall Clock 399.00 1 every two years
Other Supplies
 Customized Apron Set 1,407.00 1 every Quarter
6 Pcs Seasoning Cont. 179.00 2 times a year
Napkin Dispenser 254.00 1 every Quarter
Disposable Gloves 100.00 1 every month
Disposable Utensils 60.00 1 every month
Recycled Kraft Brown Paper Bag 145.00 1 every month
Table Napkin Pack 290.00 1 every month
Broom and Dustpan 250.00 2 times a year
Dishwashing Sponge 30.00 1 every month
Scotch Brite Stainless Steel 90.00 1 every month
Food Service Wipers 395.83 1 every month
Cleaner Disinfectant 350.00 1 every month
Soap Dispenser 361.00 1 every month
Total 6,705.83

Cost Allocation
Est. Monthly
Utility Expense
Exp.
FOH
Admin Expense
(part of COGS)
Rental Cost 10,000.00 5,000.00 5,000.00
Water Bill 2,000.00 1,000.00 1,000.00
Electric Bill 5,000.00 2,500.00 2,500.00
LPG Petron Gasul 3,900.00 3,900.00
Total 20,900.00 12,400.00 8,500.00

Business permits and licenses Year 1 Year 2

Barangay Clearance (with Cedula) 70.00 70.00
Police Clearance 50.00 50.00
Judge’s Clearance 150.00 150.00
Zoning Clearance 200.00 200.00
Fire Safety Inspection 200.00 200.00
Mayor’s Clearance and Permit 150.00 150.00
LTO Registration 4,000.00 4,000.00
Sanitary Inspection 50.00 50.00
Medical 50.00 50.00
Garbage Fee 100.00 100.00
Occupation Fee 50.00 50.00
Business Tax 3,896.00 3,896.00
DTI Certificate and Registration 500.00 500.00
Business Plate 1,000.00 1,000.00
TOTAL 10,466.00 10,466.00
 Advertising Expense Monthly Annual Cost Pre-Operating Year

Advertisement Posters 1,800.00 21,600.00 1,800.00

Flyers 1,000.00 12,000.00 1,000.00
Radio Broadcast 3,000.00 36,000.00 3,000.00
Anniv. Token - Key Chain 5,000.00 5,000.00 5,000.00
TOTAL 10,800.00 74,600.00 10,800.00

Particulars Monthly Annual Cost Pre-Operating Year

Supplies Expense 833.33 10,000.00 5,000.00
TOTAL 833.33 10,000.00 5,000.00

Particulars
Cash on Hand

Property, Plant and Equipment Amount Est. Life (months)

Leasehold Improvements 100,000.00 60.00

Machinery and Equipment
Commercial Burner 18,000.00 60.00
Refrigerator 15,000.00 60.00
Cooking Pan - Big 7,200.00 60.00
Stainless Steel Knife Set 5,000.00 60.00
Chopping Board 1,000.00 60.00
Kitchen Utensils Set 2,000.00 60.00
Cooking Bowl Set 4,000.00 60.00
Food Pan 6,000.00 60.00
Total 58,200.00
Office Equipment
FlatSreen TV 15,000.00 60.00
Ceiling Fan 4,000.00 60.00
Water Dispenser 5,000.00 60.00
Fire Extinguisher 2,000.00 60.00
Total 26,000.00
Furniture and Fixtures
Office table 8,000.00 60.00
 Office Chair 5,000.00 60.00
White Board 2,000.00 60.00
Monoblock Arm Chair 1,000.00 60.00
Monoblock Stool Chair 600.00 60.00
Monoblock table 1,500.00 60.00
Total 18,100.00

Particulars 2022
PHIC Contribution Payable, Beg.
Add:
Contributions Withheld for the Year 4,368.00
Less:
Contributions Remitted for the Year 2,184.00
PHIC Contribution Payable, End. 2,184.00

Particulars 2022
Pag-ibig Contribution Payable, Beg.
Add:
Contributions Withheld for the Year 4,992.00
Less:
Contributions Remitted for the Year 2,496.00
Pag-ibig Contribution Payable, End. 2,496.00

Particulars 2022
SSS Contribution Payable, Beg.
Add:
Contributions Withheld for the Year 16,220.00
Less:
Contributions Remitted for the Year 8,110.00
SSS Contribution Payable, End. 8,110.00

Particulars 2022
Cash on Hand 100,000.00
Cash In Bank 240,395.02
TOTAL 342,417.02
 Pre-Operating Year Year 1 to Year 3
January to December
Nov-Dec (Recruitment)
(Start of Operation)
Direct Labor Total
Admin Admin
Direct Labor (Part of
Expense Expense
COGS)
26,000.00 156,000.00 156,000.00
26,000.00 156,000.00 156,000.00
26,000.00 156,000.00 156,000.00
23,400.00 140,400.00 140,400.00
23,400.00 140,400.00 140,400.00
- 124,800.00 312,000.00 436,800.00 748,800.00

PAG-IBIG SSS
Net Take
Employer Employee Employer Employer Home Pay
Employee Share
Share Share Share-SSS Share-EC
520.00 520.00 1,170.00 2,210.00 20.00 23,855.00
520.00 520.00 1,170.00 2,210.00 20.00 23,855.00
520.00 520.00 1,170.00 2,210.00 20.00 23,855.00
468.00 468.00 1,035.00 1,955.00 20.00 21,487.50
468.00 468.00 1,035.00 1,955.00 20.00 21,487.50
2,496.00 2,496.00 5,580.00 10,540.00 100.00 114,540.00

PAG-IBIG SSS
Net Take
Employer Employee Employer Employer Home Pay
Employee Share
Share Share Share-SSS Share-EC
3,120.00 3,120.00 7,020.00 13,260.00 120.00 143,130.00
3,120.00 3,120.00 7,020.00 13,260.00 120.00 143,130.00
3,120.00 3,120.00 7,020.00 13,260.00 120.00 143,130.00
2,808.00 2,808.00 6,210.00 11,730.00 120.00 128,925.00
2,808.00 2,808.00 6,210.00 11,730.00 120.00 128,925.00
14,976.00 14,976.00 33,480.00 63,240.00 600.00 687,240.00

Pre-Operating Year 1 Year 2 Year 3

Year

250.00 250.00
135.00 1,620.00 1,620.00 1,620.00
60.00 360.00 360.00 360.00
300.00 1,200.00 1,200.00 1,200.00
750.00 750.00
1,200.00 1,200.00
350.00 350.00
 1,407.00 5,628.00 5,628.00 5,628.00
179.00 358.00 358.00 358.00
254.00 1,016.00 1,016.00 1,016.00
100.00 1,200.00 1,200.00 1,200.00
60.00 720.00 720.00 720.00
145.00 1,740.00 1,740.00 1,740.00
290.00 3,480.00 3,480.00 3,480.00
250.00 500.00 500.00 500.00
30.00 360.00 360.00 360.00
90.00 1,080.00 1,080.00 1,080.00
395.83 4,749.96 4,749.96 4,749.96
350.00 4,200.00 4,200.00 4,200.00
361.00 4,332.00 4,332.00 4,332.00
6,956.83 32,543.96 35,093.96 32,543.96 -

Pre-Operating Year Year 1 to Year 3

Jan to December
Dec (Pre-operating)
(Start of Operation)
Total
Admin Admin
FOH FOH
Expense Expense
10,000.00 60,000.00 60,000.00 120,000.00
2,000.00 12,000.00 12,000.00 24,000.00
5,000.00 30,000.00 30,000.00 60,000.00
46,800.00 46,800.00
- 17,000.00 148,800.00 102,000.00 250,800.00

Year 3 Year 4 Year 5

70.00 70.00 70.00
50.00 50.00 50.00
150.00 150.00 150.00
200.00 200.00 200.00
200.00 200.00 200.00
150.00 150.00 150.00
4,000.00 4,000.00 4,000.00
50.00 50.00 50.00
50.00 50.00 50.00
100.00 100.00 100.00
50.00 50.00 50.00
3,896.00 3,896.00 3,896.00
500.00 500.00 500.00
1,000.00 1,000.00 1,000.00
10,466.00 10,466.00 10,466.00
 Year 1 Year 2 Year 3 Year 4 Year 5

36,000.00 36,000.00 36,000.00 36,000.00 36,000.00

36,000.00 36,000.00 36,000.00 36,000.00 36,000.00

Year 1 Year 2 Year 3 Year 4 Year 5

10,000.00 10,500.00 11,025.00 11,576.25 12,155.06
10,000.00 10,500.00 11,025.00 11,576.25 12,155.06

Pre-Operating Year (Dec) Year 1

Monthly
Depreciation Depreciation Acc. Book Value Depreciation Acc.
Expense Depreciation Expense Depreciation
1,666.67 1,666.67 1,666.67 98,333.33 20,000.00 21,666.67

300.00 300.00 300.00 17,700.00 3,600.00 3,900.00

250.00 250.00 250.00 14,750.00 3,000.00 3,250.00
120.00 120.00 120.00 7,080.00 1,440.00 1,560.00
83.33 83.33 83.33 4,916.67 1,000.00 1,083.33
16.67 16.67 16.67 983.33 200.00 216.67
33.33 33.33 33.33 1,966.67 400.00 433.33
66.67 66.67 66.67 3,933.33 800.00 866.67
100.00 100.00 100.00 5,900.00 1,200.00 1,300.00
970.00 970.00 970.00 57,230.00 11,640.00 12,610.00

250.00 250.00 250.00 14,750.00 3,000.00 3,250.00

66.67 66.67 66.67 3,933.33 800.00 866.67
83.33 83.33 83.33 4,916.67 1,000.00 1,083.33
33.33 33.33 33.33 1,966.67 400.00 433.33
433.33 433.33 433.33 25,566.67 5,200.00 5,633.33

133.33 133.33 133.33 7,866.67 1,600.00 1,733.33

 83.33 83.33 83.33 4,916.67 1,000.00 1,083.33
33.33 33.33 33.33 1,966.67 400.00 433.33
16.67 16.67 16.67 983.33 200.00 216.67
10.00 10.00 10.00 590.00 120.00 130.00
25.00 25.00 25.00 1,475.00 300.00 325.00
301.67 301.67 301.67 17,798.33 3,620.00 3,921.67

2023 2024 2025 2026

2,184.00 2,184.00 2,184.00 2,184.00

26,208.00 26,208.00 26,208.00 26,208.00

26,208.00 26,208.00 26,208.00 26,208.00

2,184.00 2,184.00 2,184.00 2,184.00

2023 2024 2025 2026

2,496.00 2,496.00 2,496.00 2,496.00

29,952.00 29,952.00 29,952.00 29,952.00

29,952.00 29,952.00 29,952.00 29,952.00

2,496.00 2,496.00 2,496.00 2,496.00

2023 2024 2025 2026

8,110.00 8,110.00 8,110.00 8,110.00

97,320.00 97,320.00 97,320.00 97,320.00

97,320.00 97,320.00 97,320.00 97,320.00

8,110.00 8,110.00 8,110.00 8,110.00

2023 2024 2025 2026

100,000.00 100,000.00 100,000.00 100,000.00
1,282,857.50 2,559,276.98 4,000,624.46 5,627,735.94
1,384,880.50 2,661,300.98 4,102,649.46 5,729,761.94
 PHIC PAG-IBIG SSS
Contribution Contribution Contribution
Expense Expense Expense
455.00 520.00 2,230.00
455.00 520.00 2,230.00
455.00 520.00 2,230.00
409.50 468.00 1,975.00
409.50 468.00 1,975.00
2,184.00 2,496.00 10,640.00

PHIC PAG-IBIG SSS

Contribution Contribution Contribution
Expense Expense Expense
2,730.00 3,120.00 13,380.00
2,730.00 3,120.00 13,380.00
2,730.00 3,120.00 13,380.00
2,457.00 2,808.00 11,850.00
2,457.00 2,808.00 11,850.00
13,104.00 14,976.00 63,840.00
Year 1 Year 2 Year 3
Book Value Depreciation Acc. Book Value Depreciation Acc.
Expense Depreciation Expense Depreciation
78,333.33 20,000.00 41,666.67 58,333.33 20,000.00 61,666.67

14,100.00 3,600.00 7,500.00 10,500.00 3,600.00 11,100.00

11,750.00 3,000.00 6,250.00 8,750.00 3,000.00 9,250.00
5,640.00 1,440.00 3,000.00 4,200.00 1,440.00 4,440.00
3,916.67 1,000.00 2,083.33 2,916.67 1,000.00 3,083.33
783.33 200.00 416.67 583.33 200.00 616.67
1,566.67 400.00 833.33 1,166.67 400.00 1,233.33
3,133.33 800.00 1,666.67 2,333.33 800.00 2,466.67
4,700.00 1,200.00 2,500.00 3,500.00 1,200.00 3,700.00
45,590.00 11,640.00 24,250.00 33,950.00 11,640.00 35,890.00

11,750.00 3,000.00 6,250.00 8,750.00 3,000.00 9,250.00

3,133.33 800.00 1,666.67 2,333.33 800.00 2,466.67
3,916.67 1,000.00 2,083.33 2,916.67 1,000.00 3,083.33
1,566.67 400.00 833.33 1,166.67 400.00 1,233.33
20,366.67 5,200.00 10,833.33 15,166.67 5,200.00 16,033.33

6,266.67 1,600.00 3,333.33 4,666.67 1,600.00 4,933.33

 3,916.67 1,000.00 2,083.33 2,916.67 1,000.00 3,083.33
1,566.67 400.00 833.33 1,166.67 400.00 1,233.33
783.33 200.00 416.67 583.33 200.00 616.67
470.00 120.00 250.00 350.00 120.00 370.00
1,175.00 300.00 625.00 875.00 300.00 925.00
14,178.33 3,620.00 7,541.67 10,558.33 3,620.00 11,161.67

2,184.00 2,496.00 8,110.00

PHIC PAG-IBIG SSS

Contribution Contribution Contribution
payable payable Payable
455.00 520.00 1,700.00
455.00 520.00 1,700.00
455.00 520.00 1,700.00
409.50 468.00 1,505.00
409.50 468.00 1,505.00
Year 3
Book Value

38,333.33

6,900.00
5,750.00
2,760.00
1,916.67
383.33
766.67
1,533.33
2,300.00
22,310.00

5,750.00
1,533.33
1,916.67
766.67
9,966.67

3,066.67
1,916.67
766.67
383.33
230.00
575.00
6,938.33
6,938.33
Raw Materials Inventory
year 1 year 2 year 3 year 4
beg 69,700.00 69,700.00 69,700.00 69,700.00
Purchases 836,400.00 878,220.00 922,131.00 968,237.55
Used 836,400.00 878,220.00 922,131.00 968,237.55
End 69,700.00 69,700.00 69,700.00 69,700.00

Year 1 Year 2 Year 3 Year 4

Beg. 357,500.00 357,500.00 357,500.00 357,500.00
Purchases
Culled Stocks
Ending
year 5
69,700.00
1,016,649.43
1,016,649.43
69,700.00

Year 5
357,500.00
 SP/Cost per
Break even point Demand QTY
Unit

Sales 163,152.00 35.00

Less: Operating Cost
Cost of Sales- (Cull Supplies)
Salaries and Wages - Maintenance Personnel
Food Expense
FOH
Gross profit
Less: (Annual Cost)
Adminstrative Expenses
Depreciation
Income / Loss
Total Sales

5,710,320.00

-
-

5,710,320.00

5,710,320.00