Fixed Assets Acquisition Cost

Office (Operation)
Tools 270,000.00
Furniture Fixtures 40,000.00
Equipment 100,000.00
Motor Vehicle 50,000.00

Factory
Tools 415,000.00
Furniture Fixtures 100,000.00
Equipment 400,000.00

Breakdown of Start Up Capital Total Fixed Assets (Office and Factory)

Cash (working capital) 1,000,000.00 Tools
Supplies 5,600.00 Furniture Fixtures
Invetory (Raw Materials) 20,000.00 Equipment
Licenses and Permits 5,000.00 Motor Vehicle
Rent Deposit (6mos) 90,000.00 Total Fixed Assets (Office and Factory)
Renovation 12,000.00
Tools 16,000.00
Furniture Fixtures 130,000.00
Equipment 400,000.00
Motor Vehicle 50,000.00
Total capital 1,728,600.00

Breakdown of Start Up Capital

Cash (working capital) 1,000,000.00
Supplies 1,000.00
Invetory (Raw Materials) 20,000.00
Licenses and Permits 4,500.00
Tools 133,600.00
Furniture Fixtures 420,000.00
Equipment 54,500.00
Motor Vehicle 90,000.00
Building 500,000.00
Land 1,000,000.00
Total capital 3,223,600.00

Partnership Capital Contribution

P1 20% 644,720.00
P2 20% 644,720.00
P3 10% 322,360.00
P4 10% 322,360.00
P5 10% 322,360.00
P6 10% 322,360.00
P7 5% 161,180.00
P8 5% 161,180.00
P9 5% 161,180.00
P10 5% 161,180.00
100% 3,223,600.00
 Useful life Yearly Depreciation Monthly Depreciation

10.00 27,000.00 2,250.00

10.00 4,000.00 333.33
10.00 10,000.00 833.33
8.00 6,250.00 520.83
Office 47,250.00 3,937.50

10.00 41,500.00 3,458.33

5.00 20,000.00 1,666.67
10.00 40,000.00 3,333.33
Factory 55,000.00 8,458.33

Depreciation Total
685,000.00 68,500.00
140,000.00 26,000.00
500,000.00 40,000.00
50,000.00 6,250.00
1,375,000.00 77,583.33
 Jan Feb Mar Apr May
Supplies 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
Rent 4,375.00 4,375.00 4,375.00 4,375.00 4,375.00
Electricity 900.00 750.00 1,200.00 2,000.00 3,000.00
Water 300.00 300.00 300.00 300.00 300.00
Internet and Telephone 9,200.00 9,200.00 9,200.00 9,200.00 9,200.00
Advertising 1,000.00 500.00 600.00 600.00 300.00
Salaries and Wages 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
Renovation (amortization) 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67
Uniforms 375.00 375.00 375.00 375.00 375.00
Licenses, Permits, Registration 916.67 916.67 916.67 916.67 916.67
Depreciation 1,881.94 1,881.94 1,881.94 1,881.94 1,881.94
88,450.00 87,800.00 88,250.00 89,150.00 89,850.00
June Jul Aug Sep Oct Nov Dec
1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00
4,375.00 4,375.00 4,375.00 4,375.00 4,375.00 4,375.00 4,375.00
2,500.00 2,300.00 2,000.00 1,000.00 1,000.00 1,000.00 1,000.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00
9,200.00 9,200.00 9,200.00 9,200.00 9,200.00 9,200.00 9,200.00
1,200.00 500.00 500.00 600.00 300.00 500.00 1,000.00
60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67 4,166.67
375.00 375.00 375.00 375.00 375.00 375.00 375.00
916.67 916.67 916.67 916.67 916.67 916.67 916.67
1,881.94 1,881.94 1,881.94 1,881.94 1,881.94 1,881.94 1,881.94
90,050.00 89,350.00 89,050.00 88,150.00 87,850.00 88,050.00 87,850.00
Year 1
12,000.00
52,500.00
18,650.00
3,600.00
110,400.00
7,600.00
720,000.00
50,000.00
4,500.00
11,000.00
22,583.33
1,063,850.00
Sales Budget

Jan Feb Mar Apr May June

Mouthwash 100 ml
Units sold 3,473.00 2,389.00 1,576.00 2,737.00 2,373.00 2,410.00
Selling Price 70.00 70.00 70.00 70.00 70.00 70.00
243,110.00 167,230.00 110,320.00 191,590.00 166,110.00 168,700.00

Jan Feb Mar Apr May June

Mouthwash 500 ml
Unit sold 731.00 405.00 814.00 362.00 571.00 229.00
Price 260.00 260.00 260.00 260.00 260.00 260.00
190,060.00 105,300.00 211,640.00 94,120.00 148,460.00 59,540.00
1,027,660.00
4,204.00 2,794.00 2,390.00 3,099.00 2,944.00 2,639.00
Jul Aug Sep Oct Nov Dec Year 1

3,340.00 1,673.00 2,873.00 4,938.00 3,373.00 5,273.00 36,428.00

70.00 70.00 70.00 70.00 70.00 70.00 70.00
233,800.00 117,110.00 201,110.00 345,660.00 236,110.00 369,110.00 2,549,960.00

Jul Aug Sep Oct Nov Dec Year 1

670.00 515.00 192.00 382.00 297.00 241.00 5,409.00

260.00 260.00 260.00 260.00 260.00 260.00 260.00
174,200.00 133,900.00 49,920.00 99,320.00 77,220.00 62,660.00 1,406,340.00
4,010.00 2,188.00 3,065.00 5,320.00 3,670.00 5,514.00 41,837.00
3,956,300.00
DIRECT MATERIAL QUANTITY PER MATERIAL PRICE
Soy wax 1kg 100
Wick 20 pcs per pack 20
Lemongrass 1kg 50
Coconut Oil 100mL 11
Can Container 20 pcs per box 140
Packaging 20 pcs per set 70

DIRECT LABOR MONTHLY SALARY 5 WORKERS

Worker (5) 15000/worker 75000
500 cans per day x 26 days

MANUFACTURING OVERHEAD MONTHLY

Electricity 11000
Water 700
Gas 1000
Hand Soap 200
Alcohol 200
Gloves 100
Mask 80
Freight in (Shipping Fee) 7800
Building Depreciation 1388.89
Machine Depreciation 8,217.52
22468.89
Total Cost per can

Mark-up
Selling Price

MANUFACTURING OVERHEAD Jan Feb

Electricity 11000 11000
Water 700 700
Gas 1000 1000
Hand Soap 200 200
Alcohol 200 200
Gloves 100 100
Mask 80 80
Freight in (Shipping Fee) 7800 7800
Building Depreciation 1388.89 1388.89
Machine Depreciation 8,217.52 8,217.52
Total Manufacturing Overhead 30686 30686
MANUFACTURING COST Jan Feb
Direct Labor 75000 75000
Direct Material 254150 254150
Total Manufacturing cost 329150 329150
Total Cost 359836 359836

Jan Feb
Cost of goods sold (COGS) 229,744.00 238,048.00
QUANTITY PRODUCED QUANTITY NEEDED COST PER UNIT
20 50grams 5
20 1 piece 1
20 50grams 2.5
20 5mL 0.55
20 1 piece 7
20 1 piece 3.5
19.55

CANS PRODUCED PER MONTH

13000 5.77

0.85
0.05
0.08
0.02
0.02
0.01
0.01
0.60
0.11
0.63
2.36
27.68

150% 41.32
69.00

Mar Apr May Jun

 11000 11000 11000 11000
700 700 700 700
1000 1000 1000 1000
200 200 200 200
200 200 200 200
100 100 100 100
80 80 80 80
7800 7800 7800 7800
1388.89 1388.89 1388.89 1388.89
8,217.52 8,217.52 8,217.52 8,217.52
30686 30686 30686 30686
Mar Apr May Jun
75000 75000 75000 75000
254150 254150 254150 254150
329150 329150 329150 329150
359836 359836 359836 359836

Mar Apr May Jun

260,468.80 347,660.80 298,944.00 310,016.00
 254150

July Aug Sep Oct

 11000 11000 11000 11000
700 700 700 700
1000 1000 1000 1000
200 200 200 200
200 200 200 200
100 100 100 100
80 80 80 80
7800 7800 7800 7800
1388.89 1388.89 1388.89 1388.89
8,217.52 8,217.52 8,217.52 8,217.52
30686 30686 30686 30686
July Aug Sep Oct
75000 75000 75000 75000
254150 254150 254150 254150
329150 329150 329150 329150
359836 359836 359836 359836

July Aug Sep Oct

280,121.60 310,846.40 369,804.80 393,056.00
Nov Dec Year
 11000 11000 132000
700 700 8400
1000 1000 12000
200 200 2400
200 200 2400
100 100 1200
80 80 960
7800 7800 93600
1388.89 1388.89 16666.68
8,217.52 8,217.52 98610.2417083333
30686 30686 368237
Nov Dec Year
75000 86250 911250
254150 254150 3049800
329150 340400 3961050
359836 371086 4329287

Nov Dec Year

443,710.40 529,518.40 4,011,939.20
 COGS for YEar 1
Direct Materials Per Unit Jan Feb
Distilled Water 100 Units sold 4,204.00 2,794.00
Xylitol 10 COGS per unit 297.42608217606 297.42608218
Sodium Bicarbonate 10 103429.48207171 110324.78088
Turmeric 5
Hydrogen Peroxide 10
Ethyl Alcohol 4
Mint Extract 7
Bottles 500 ml 1
Bottles 100 ml 1
Dissposable Shot glass 1 Oz 2
150

Direct labor 75

MOH (Factory Expenses)

Utilities 10
Rent (factory) 50
Depreciation -Tools and Equipment) 2.4260821761 8,458.33
Freight-in 10
72.426082176
Manufacturing Costs 297.42608218
Mar Apr May June Jul Aug Sep
2,390.00 3,099.00 2,944.00 2,639.00 4,010.00 2,188.00 3,065.00
297.42608218 297.42608218 297.42608218 297.42608218 297.42608218 297.42608218 297.42608218
117220.07968 124115.37849 137905.9761 153420.39841 158591.87251 168934.82072 206858.96414
Oct Nov Dec Year 1
5,320.00 3,670.00 5,514.00 41,837.00 3,486.42
297.42608218 297.42608218 297.42608218 297.42608218
262021.35458 275811.95219 344764.94024 2,163,400.00
Sales 3,956,300.00
Less: COGS 2,163,400.00
Gross Profit 1,792,900.00
Less:Operating Expenses
Supplies 3,600.00
Rent 210,000.00
Electricity 18,650.00
Water 3,600.00
Wifi and Telephone 110,400.00
Advertising 7,600.00
Salaries and Benefits 720,000.00
Renovation (amortization) 50,000.00
Uniforms 4,500.00
Licenses, Permits, Registration 11,000.00
Depreciation 22,583.33 (1,161,933.33)
Profit/Loss Before Tax 630,966.67
Tax Due (20%) (126,193.33)
Net Profit 504,773.33
ROI
Income Before Tax/Total Asset (Initial Capital)
630,966.67 1,728,600.00

PBP
Initial Investment/Cash Flow for the Period
1,728,600.00
Cash Flow for the Period
Income before tax 630,966.67
Add: non cash expenses
Depreciation 77,583.33
Renovation 12,000.00
Licenses 5,000.00
Supplies 5,600.00
Total 731,150.00

PBP
1,728,600.00 731,150.00
 income after tax
36.50 % 504,773.33 29.20 %

2.36 years
2 years and 39 months | 5 years and 3 months