Revised 4
Revised 4
Legal Requirements
DTI Permit
Mayor’s Permit
BIR Registration
Sanitary Permit
Garbage Permit
Fire Safety Inspection Clearance
Barangay Business Clearance
Electrical Permit
Water Permit
TOTAL
₱120
518,400.00
4
2,073,600.00
2
₱4,147,200.00
3,000.00
5,000.00
Cost
₱ 5,530.00
₱ 500.00
₱ 450.00
₱ 100.00
₱ 1,200.00
₱ 550.00
₱ 150.00
₱ 330.00
₱ 95.00
₱ 8,905.00
ENT COST
2,500
8
20
400,000.00
4
1,600,000.00
160,000.00
1,760,000.00
Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
399,000.00 399,000.00 399,000.00 399,000.00 399,000.00 399,000.00
365,750.00 365,750.00 365,750.00 365,750.00 365,750.00 365,750.00
₱ 33,250.00 ₱ 33,250.00 ₱ 33,250.00 ₱ 33,250.00 ₱ 33,250.00 ₱ 33,250.00
Year 9 Year 10
399,000.00 ###
365,750.00 ###
₱ 33,250.00 ###
SCHEDULE 1: TILAPIA SALES FORECAST
1 CROPPING
FEEDS (1- 60 days)
Fry Cost per Piece
Stocking Density
Total Fry Cost
Feed Cost:
TATEH Starter Premium Extrusink Fry Mash (10 kg)
(6 bags x Php 472.00 / bag)
TATEH Pre-starter Zero Surfer Pellet (20 kg)
(10 bags x Php 1,289.00 / bag)
TATEH Pre-Starter 1 Surfer Pellet (20 kg)
(21 bags x Php 1,148.00 / bag)
TATEH Starter Premium Extrufloat Pellet (25 kg)
(40 bags x Php 1,155.00 / bag).
TATEH Grower Premium Extrufloat Pellet (25 kg)
(63 bags x Php 1,100.00 / bag)
Total
Feed Delivery Cost \
(3,255 kg. x Php 10.00 per kilo)
Total
Times: Number of Fishponds
TOTAL FEED COST
Cash
Expected Number of Kilos to be Harvested
Share of Harvest Personnel per Kilo
Total Harvest Cost
Feed Delivery Cost
(3,225 kg. x Php 10.00 per kilo)
Total Cash Paid
Total
Times: Number of Fishponds
TOTAL FEED COST
₱110
475,200.00
4
₱1,900,800.00
₱1.00
30,000
₱30,000.00
₱2,832.00
12,890
24,108
46,200
156,200
54,750
296,980.00
64,800.00
361,780.00
4,320
1.5
6,480
₱398,260.00
4
1,593,040.00
₱3,186,080.00
₱1.00
30,000
₱30,000.00
₱2,832.00
12,890
24,108
46,200
69,300
₱155,330.00
32,550.00
₱217,880.00
4
₱871,520.00
86,900
54,750
₱141,650.00
4,320
1.5
6,480
32,250.00
₱38,730.00
₱180,380.00
4
₱721,520.00
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Operating Income Before Income Tax
Year 7
Year 8
Year 9
Year 10
-
-
- -
85,977.77
-
-
- -
230,904.66
-
-
- -
385,261.94
22,500.00
-
22,500.00 -
549,564.79
22,500.00
22,434.72 -
44,934.72 -
723,155.53
22,500.00
48,473.33
70,973.33
907,761.51
102,500.00
26,940.38
###
###
102,500.00
75,995.12
###
###
102,500.00
128,110.26
###
###
102,500.00
183,451.03
###
ANNUAL INCOME
P250,000 and below
Above P250,000 to P400,000
Above P400,000 to P800,000
Above P800,000 to P2,000,000
Above P2,000,000 to P8,000,000
Above P8,000,000
TAX RATE
None (0%)
15% of excess over P250,000
P22,500 + 20% of excess over P400,000
P102,500 + 25% of excess over P800,000
P402,500 + 30% of excess over P2,000,000
P2.2025 million + 35% of excess over P8 million
JUSAY FISHPOND
Mayabon, Zamboanguita, Negros Oriental
Sched 1st Cropping 2nd Cropping Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8
Sales 1 2,073,600.00 2,073,600.00 4,147,200.00 4,354,560.00 4,572,288.00 4,800,902.40 5,040,947.52 5,292,994.90 5,557,644.64 5,835,526.87
Cost of Sales 2A 1,593,040.00 1,593,040.00 3,186,080.00 3,249,801.60 3,314,797.63 3,381,093.58 3,448,715.46 3,517,689.77 3,588,043.56 3,659,804.43
Gross Income 480,560.00 480,560.00 961,120.00 1,104,758.40 1,257,490.37 1,419,808.82 1,592,232.06 1,775,305.13 1,969,601.08 2,175,722.44
Less: Administrative Expenses
Salaries and Wages 3 70,300.80 70,300.80 140,601.60 143,413.63 146,281.90 149,207.54 152,191.69 155,235.53 158,340.24 161,507.04
Lights and Water 4 112,000.00 112,000.00 224,000.00 228,480.00 233,049.60 237,710.59 242,464.80 247,314.10 252,260.38 257,305.59
Rent Expense - Land 5 17,136.00 17,136.00 34,272.00 34,272.00 34,272.00 34,272.00 34,272.00 35,471.52 36,713.02 37,997.98
Permits and Licenses 6 4,452.50 4,452.50 8,905.00 8,905.00 8,905.00 8,905.00 8,905.00 8,905.00 8,905.00 8,905.00
Interest Expense 7.A 199,500.00 199,500.00 399,000.00 399,000.00 399,000.00 399,000.00 399,000.00 399,000.00 399,000.00 399,000.00
Depreciation Expense 8 93,175.00 93,175.00 186,350.00 186,350.00 186,350.00 186,350.00 186,350.00 186,350.00 186,350.00 186,350.00
Repairs and Maintenance 9 9,000.00 9,000.00 18,000.00 18,360.00 18,727.20 19,101.74 19,483.78 19,873.45 20,270.92 20,676.34
Total 505,564.30 505,564.30 1,011,128.60 1,018,780.63 1,026,585.70 1,034,546.88 1,042,667.28 1,052,149.60 1,061,839.57 1,071,741.95
Operating Income Before Income Tax (25,004.30) (25,004.30) (50,008.60) 85,977.77 230,904.66 385,261.94 549,564.79 723,155.53 907,761.51 1,103,980.49
Less: Income Tax Expense-BIR 1901 10 - - - - - 22,500.00 44,934.72 70,973.33 129,440.38 178,495.12
Net Income (25,004.30) (25,004.30) (50,008.60) 85,977.77 230,904.66 362,761.94 504,630.07 652,182.20 778,321.14 925,485.37
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Year 9 Year 10
6,127,303.22 6,433,668.38
3,733,000.52 3,807,660.53
2,394,302.70 2,626,007.85
164,737.18 168,031.93
262,451.70 267,700.74
39,327.91 40,704.39
8,905.00 8,905.00
399,000.00 399,000.00
186,350.00 186,350.00
21,089.87 21,511.67
1,081,861.66 1,092,203.71
1,312,441.03 1,533,804.13
230,610.26 285,951.03
1,081,830.78 1,247,853.10
JUSAY FISHPOND
Mayabon, Zamboanguita, Negros Oriental
Sched Pre-operating 1st Cropping 2nd Cropping Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10
Cash Flow from Operating Activities
Cash Inflows
Sales ₱ 2,073,600.00 ₱ 2,073,600.00 ₱ 4,147,200.00 ₱ 4,354,560.00 ₱ 4,572,288.00 ₱ 4,800,902.40 ₱ 5,040,947.52 ₱ 5,292,994.90 ₱ 5,557,644.64 ₱ 5,835,526.87 ₱ 6,127,303.22 ₱ 6,433,668.38
Total Cash Inflows ₱ - ₱ 2,073,600.00 ₱ 2,073,600.00 ₱ 4,147,200.00 ₱ 4,354,560.00 ₱ 4,572,288.00 ₱ 4,800,902.40 ₱ 5,040,947.52 ₱ 5,292,994.90 ₱ 5,557,644.64 ₱ 5,835,526.87 ₱ 6,127,303.22 ₱ 6,433,668.38
Cash Outflows
Cost of goods Sold 2.B ₱ - ₱ 1,026,440.00 ₱ 1,026,440.00 ₱ 2,052,880.00 ₱ 3,196,344.40 ₱ 3,260,117.32 ₱ 3,325,164.93 ₱ 3,391,512.72 ₱ 3,459,186.69 ₱ 3,528,213.35 ₱ 3,598,619.77 ₱ 3,670,433.52 ₱ 3,743,682.75
Salaries and Wages ₱ 70,300.80 ₱ 70,300.80 ₱ 140,601.60 ₱ 143,413.63 ₱ 146,281.90 ₱ 149,207.54 ₱ 152,191.69 ₱ 155,235.53 ₱ 158,340.24 ₱ 161,507.04 ₱ 164,737.18 ₱ 168,031.93
Lights and Water ₱ 112,000.00 ₱ 112,000.00 ₱ 224,000.00 ₱ 228,480.00 ₱ 233,049.60 ₱ 237,710.59 ₱ 242,464.80 ₱ 247,314.10 ₱ 252,260.38 ₱ 257,305.59 ₱ 262,451.70 ₱ 267,700.74
Rent Expense - Land ₱ 17,136.00 ₱ 17,136.00 ₱ 34,272.00 ₱ 34,272.00 ₱ 34,272.00 ₱ 34,272.00 ₱ 34,272.00 ₱ 35,471.52 ₱ 36,713.02 ₱ 37,997.98 ₱ 39,327.91 ₱ 40,704.39
Permits and Licenses ₱ 4,452.50 ₱ 4,452.50 ₱ 8,905.00 ₱ 8,905.00 ₱ 8,905.00 ₱ 8,905.00 ₱ 8,905.00 ₱ 8,905.00 ₱ 8,905.00 ₱ 8,905.00 ₱ 8,905.00 ₱ 8,905.00
Repair and Maintenance ₱ 9,000.00 ₱ 9,000.00 ₱ 18,000.00 ₱ 18,360.00 ₱ 18,727.20 ₱ 19,101.74 ₱ 19,483.78 ₱ 19,873.45 ₱ 20,270.92 ₱ 20,676.34 ₱ 21,089.87 ₱ 21,511.67
Income Tax Expense ₱ - ₱ - ₱ - ₱ - ₱ - ₱ 22,500.00 ₱ 44,934.72 ₱ 70,973.33 ₱ 129,440.38 ₱ 178,495.12 ₱ 230,610.26 ₱ 285,951.03
Total Cash Outflows - 1,239,329.30 1,239,329.30 2,478,658.60 3,629,775.03 3,701,353.03 3,796,861.81 3,893,764.72 3,996,959.62 4,134,143.30 4,263,506.84 4,397,555.44 4,536,487.50
Cash Provided by (Used in) Operating Activities - 834,270.70 834,270.70 1,668,541.40 724,784.97 870,934.97 1,004,040.59 1,147,182.80 1,296,035.28 1,423,501.34 1,572,020.03 1,729,747.78 1,897,180.88
ASSETS
Current Assets:
Cash and Cash Equivalents 36,500.00 594,645.70
Total Current Assets 36,500.00 594,645.70
Noncurrent Assets:
Nipa Hut 11 75,000.00 37,500.00
Accumulated Depreciation 3,750.00
Total 75,000.00 33,750.00
Owner's Equity:
Capital, Beginning 1,900,000.00 849,995.70
Total Equity 1,900,000.00 849,995.70
- -
JUSAY FISHPOND
Mayabon, Zamboanguita, Negros Oriental
ASSETS
- - - - -
N
- - - - -
Year 10
7,913,720.03
7,913,720.03
75,000.00
75,000.00
-
28,500.00
28,500.00
-
1,760,000.00
1,760,000.00
-
7,913,720.03
₱ 1,660,531.62
₱ 33,250.00
₱ 1,693,781.62
6,219,938.41
6,219,938.41
7,913,720.03
-
M
PROJECTED STA
-
JUSAY FISHPOND
Mayabon, Zamboanguita, Negros Oriental
- - - - -
Year 7 Year 8 Year 9 Year 10
1 1,189,291.40 1,189,291.40
2 1,365,076.37 2,554,367.77 710,708.60 0.520637 6.24763815412
3 1,687,011.34 4,241,379.11
4 2,142,051.93 6,383,431.04
5 2,740,234.73 9,123,665.77
6 3,487,270.01 12,610,935.78
7 4,361,771.35 16,972,707.13
8 5,384,791.38 22,357,498.51
9 6,565,539.16 28,923,037.67
10 7,913,720.03 36,836,757.70
Acid-test ratio
Formula: Quick assets Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Current liabilities 1.0 1.1 1.3 1.6 2.0 2.4 2.9
Defensive interval
This ratio is used to reflect how many months of operation the organization has in liquid assets.
Formula: Cash + Marketable Securities + Receivables Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Average Monthly Expenses 14.1 9.4 11.5 14.5 18.4 23.2 28.8
Activity Ratios
Inventory turn-over
Formula: Cost of goods sold Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Average inventory 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Asset turn-over
Formula: Net revenue Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Average total assets 1.4 1.5 1.6 1.5 1.5 1.3 1.2
Solvency Ratios
Debt-to-assets ratio
Formula: Total liabilties Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Total assets 40.69% 42.72% 42.61% 40.81% 37.79% 34.17% 30.61%
Debt-to-equity ratio
Formula: Total debt Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Total owner's equity 68.62% 74.57% 74.24% 68.95% 60.75% 51.90% 44.10%
Profitability Ratios
Operating profit margin
Formula: Operating income Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Net income 100.00% 100.00% 100.00% 94.16% 91.82% 90.19% 85.74%
Return on assets
Formula: Net income Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Total assets -1.74% 3.01% 7.72% 11.13% 13.74% 15.41% 15.82%
Return on investment
Formula: Net income Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Total Cost of Investment (0.03) 0.05 0.12 0.19 0.27 0.35 0.42
Year 8 Year 9 Year 10
3.4 4.0 4.7
6. Water Fee - National Irrigation Administration (NIA) - 9,000 per harvest x 2 croppings = 18,000 per ye
-
7. Only Buildings:
Feed Storage (Payag Type) - 10,000
4 Feeding Station (Small Payag type for shading purposes) - 10,000
Harvest & Weighing Station ( For shading purposes) - 5,000
8. Equipments are only : Weighing Scale - 2,900 php (Existing and still functional; bought 2 years ago)
Fish Trays- 600 php (Exitsting and still functional; bought 2 years ago)
Drag Net - 5,000 ((Exitsting and still functional; bought 2 years ago))
Cast Net - 940 ( (Exitsting and still functional; bought 2 years ago)
11. Land size is 2 Hectares- but only 1.5 Ha of the land will be used.
( 1.2 Ha - water area; 300 sq. is allocated for Pathway, Harvest & Weighing station and Feeds' storage )
12. Land rent- 34,272 per year or 2,856 per month
oses) - 10,000