Increase during
Current Assets
Non-Current Assets
TOTAL ASSETS
LIABILITIES
PARTNERS’ EQUITY
TOTAL LIABILITIES AND
PARTNER’S EQUITY
Increasing year by year, though this can be bitterly improved in actual through marketing research and
studies.
Advertisement could also be of help when realizing this business. The ROI, on the other hand, proves to
be good.
Payback Period
Cost of Investment
Cash Provided from Operation (first year) _( )_
Excess of Cost over Cash provided from First Year of Operation
Cash Provided from Operation (second year) _( )_
Excess of Unrecovered Cost over Cash provided in the second year
Cash Provided from Operation (third year) _( )_
Excess of Unrecovered Cost over Cash provided in the third year
Cash Provided from Operation (fourth year)
Payback Period
The payback period is necessary when considering whether to invest or not. This determines the
duration when the investment is recovered. Generally, it is more acceptable for investment projects to
have shorter payback. However, this also considers the materiality of the investment; too heavy
investment might have longer payback period than those which are not really that huge. In this case, the
payback period will take
In its long run, the implication of the payback period is definitely an acceptable business prospect. This
also means that the
Average Rate of Return
Year 1
Year 2
Year 3
Year 4
Year 5
Total