THE FINANCIAL PLAN

START-UP CAPITAL

START-UP CAPITAL PHP

A) INVESTMENT
a. TOTAL MONEY FOR LAND AND
P183,845.00
BUILDINGS
b. TOTAL MONEY FOR EQUIPMENT, TOOLS AND
P3,460.00
FURNITURE
TOTAL INVESTMENT(a+b) P186,905.00
B) WORKING CAPITAL
c. TOTAL MONEY FOR RAW MATERIALS OR
P26,932.75
FINISHED GOODS
d. TOTAL MONEY FOR WAGES P16,200.00
e. TOTAL MONEY FOR OTHER COST P37,320.00
TOTAL WORKING CAPITAL( c + d + e) P80,452.75
TOTAL START-UP CAPITAL
P267,757.75
(Total Investment + Total Working Capital)
 PROJECTED INCOME STATEMENT

Projected Income Statement

For the month ending June 30, 2014

Details Month

Jan Feb Mar April May June Subtotal

Sales - - - - - 138,225 138,225
Less:
Direct
material 15,783.5 523.85 523.85 9,053.85 523.85 523.85 26,932.75
costs
Less:
Direct labor 5,550 1,250 1,250 5,450 1,250 1,450 16,200
costs
GROSS 136,251.
-21,333.5 -1,773.85 -1,773.85 -14,503.85 -1,773.85 95,092.25
PROFIT 15
INDIRECT COST
Owners
6,000 6,000 6,000 6,000 6,000 6,000 36,000
salary
Gasoline
290 200 200 230 230 200 1,320
expense
Total
Indirect 6,290 6,200 6,200 6,230 6,200 6,200 37,320
Costs
NET
PROFIT
130,051.
(Gross Profit- -27,623.5 -7,973.85 -7,973.85 -20,733.85 -7,973.85 57,712.25
15
Total Indirect
Costs)
 Projected Income Statement
For the month ending December 31, 2014

Details Month

July Aug Sept Oct Nov Dec Subtotal

Sales - - - - - 207,337.5 207,337.5
Less:
Direct
material 23,235 2,842.25 2,842.25 15,567.25 2,842.25 2,842.5 50,171.25
costs
Less:
Direct 7,600 1,250 1,250 8,350 1,250 1,450 21,150
labor
costs
GROSS
-30,835 -4,092.25 -4,092.25 -23,917.25 -4,092.25 203,045 136,016.25
PROFIT
INDIRECT COST
Owners
6,000 6,000 6,000 6,000 6,000 6,000 36,000
salary
Gasoline
290 200 200 230 230 200 1,320
expense
Total
Indirect 6,290 6,200 6,200 6,230 6,200 6,200 37,320
Costs
NET
PROFIT
(Gross
Profit- -37,125 -10,292.25 -10,292.25 -30,147.25 -10,292.25 190,645 98,696.25
Total
Indirect
Costs)
 CASH FLOW PLAN

Cash Flow
Jan Feb Mar April May June
Plan
Sources of
cash
Cash at the
start of the 88,498 60,874.5 52,900.65 46,700.65 40,470.65 34,270.65
month
Cash in from
- - - - - 138,225
sales
Total cash
0 0 0 0 0 138,225
in
Uses of
cash
Cash out for
15,783.5 523.85 523.85 9,053.85 523.85 523.85
DMC
Cash out for
5,550 1,250 1,250 5,450 1,250 1,450
DLC
Cash out for
6,290 6,200 6,200 6,230 6,200 6,200
IC
Total cash
27,623.5 7,973.85 7,973.85 20,733.85 7,973.85 8,173.85
out
MonthlyNet
- - - - - 57,712.25
(6 mos.)
Cash at the
end of the 60,874.5 52,900 46,700.65 40,470.65 34,270.65 83,809.05
month
 CASH FLOW PLAN

Cash Flow
July Aug Sept Oct Nov Dec
Plan
Sources of
cash
Cash at the
start of the 119,505.65 82380.65 72,088.4 54,696.15 31,648.9 21,156.15
month
Cash in from
- - - - - 207,337.5
sales
Any other
0 0 0 0 0 0
cash in
Total cash
0 0 0 0 0 207,337.5
in
Uses of
cash
Cash out for
23,235 2,842.25 2,842.25 15,567.25 2,842.25 2,842.25
DMC
Cash out for
7,600 1,250 8,350 1,250 1,450 1,450
DLC
Cash out for
6,290 6,200 6,200 6,230 6,200 6,200
IC
Total cash
37,125 10,292.25 17,392.25 23,047.25 10,492.25 10,492.25
out

MonthlyNet - - - - - 98,696.25
(6 mos.)
Cash at the
end of the 82,380.65 72,088.4 54,696.15 31,648.9 21,156.15 109,360.15
month
 BREAK EVEN ANALYSIS

BREAK EVEN POINT SALES LEVEL

Total Sales P138, 225.00

Less: Direct Costs 43, 132.75
Gross Profit P95, 092.25
Over: Total Sales 138,225.00
Gross margin 0.68
Indirect Costs:
Owner’s salary P36, 000.00
Gasoline expense 1,320.00
Total Indirect Costs P37, 320.00
Over: Gross margin 0.68
BEP Sales Level P54, 882.35

BREAK EVEN POINT PRICE LEVEL FOR CACAO SEEDLINGS

Direct Costs P43, 132.75

Indirect Costs 37, 320.00
Total Costs P80, 452.75
Over: Total yield 9, 215 units
BEP Price Level P8.73/unit
 BALANCE SHEET

Projected Balance Sheet Statement

As of June 30, 2014

ASSETS
CURRENT ASSETS PESOS
1. CASH 138,225.00
TOTAL CURRENT ASSETS 138,225.00
FIXED ASSETS
1.LAND 280,000.00
2.BUILDINGS 14,700.00
3.TOOLS & EQUIPMENT 3,460.00

TOTAL FIXED ASSETS 298,160.00

TOTAL ASSETS 436,385.00

LIABILITIES
CURRENT LIABILITIES PESOS
1.Wages and salaries 0
TOTAL CURRENT LIABILITIES 0
LONG TERM LIABILITY 0
TOTAL LONG TERM LIABILITY 0
TOTAL LIABILITY 0

OWNERS EQUITY PESOS

(TOTAL ASSETS-TOTAL LIABILITY) + 436,385.00
TOTAL LIABILITY PLUS OWNERS EQUITY 436,385.00