Section IV

FINANCIAL PLAN

Total Capital:
The group PeanutSarap will be investing P 160.00 for the operation of the
business. This capital will be spent by acquiring some ingredients that will be used in
producing the products of the company.

Ingredients to be used in making the products:
Oil P 11 / 40 pcs
Lumpia Wrapper P 7 / 40 pcs
Peanuts P 16.5 / 40 pcs
Sugar P 6 / 40 pcs
Margarine P 5 / 40 pcs
Chocolate Syrup P 100
Total Capital P 160

Financial Statements:
PEANUTSARAP GROUP
Projected Income Statement
For the month ended September 12, 2013

Sales: P 1350
Less: Cost of Sales (1001.00) P 349.00
NET INCOME P 349.00
PEANUTSARAP GROUP
Statement of Projected Cash Flow
For the month ended September 12, 2013

Cash flows from operating activities:
Cash received from customers P 1350.00
Cash paid for expenses 1001.00
Net Cash provided by operating activities P 349.00
Cash flows from financing activities:
Investment by PeanutSarap Group 160.00
Net cash provided by financing activities: 160.00
Net increase in cash P 509.00
Cash balance September 12 P 509.00

PEANUTSARAP GROUP
Projected Balance Sheet
As of September 12, 2013

ASSETS LIABILITIES & OWNERS EQUITY
Cash P 509.00 PEANUTSARAP Capital P 509.00
TOTAL ASSETS P 509.00 TOTAL LIABILITIES&OE P 509.00



Financial analysis:
Profitability Ratios: Month 1
1) Return on Assets (ROA)
ROA = Net Income / Total Assets
ROA = 349.00 / 509.00
ROA = 0.6857 or 68.57%
This shows the rate of return the business earned for a peso of investment. A
high rate means the assets are being used profitably by the business.

2) Return on Equity
ROE = Net Income / Owners Equity
ROE = 349.00 / 160
ROE = 2.1813 or 218%
This means that the owners of the business are earning 218% on the investment
made.

3) Net Profit Margin
Net Profit Margin = Net Income / Sales
Net Profit Margin = 349.00 / 1350.00
Net Profit Margin = 0.26%
This shows the sufficiency of the sales to earn profit. 0.26% of the
revenues earned went to profit, or for a P1 of product rendered, the business earned
P.0026 profit. The higher the ratio, the more profitable the business is.

Liquidity Ratio:
1. Current Asset Ratio
Current Asset Ratio = Current Assets / Current Liabilities
Current Asset Ratio = 509.00 / 0
Current Asset Ratio = 509:0
This means that the business has no current assests to pay for a peso of
liability.
2. Quick Asset Ratio
Quick Ratio = Current Assets Inventories / Current Liabilities
Quick Ratio = ( 509.00 0 ) / 0
Quick Ratio = 509:0
This shows that the business has no quick assets to pay for a peso of
liability.
Leverage Ratio:
1. Debt equity ratio
Debt equity ratio = debt or liabilities / Total assets
Debt equity ratio = 0 / 509
Debt equity ratio = 0 %
This means that 100% of the assets are claimable by the owners making
the business very established.

2. Break-even point
BEP = FC / (P VC) BEP = break-even point
FC = Fixed Cost = 0
P = Price
VC = variable costs per unit
PeanutRoll
BEP = 0 / (2.5 1.14)
BEP = 0 / 1.36
BEP = 0 units
The company is getting P1.36 contribution toward covering fixed costs
from each unit sold.

3. Investment analysis

The amount of investment that will be placed by the owner will be used for the
following expenses:
Ingredients to be used in making the products:
Oil P 11 / 40 pcs
Lumpia Wrapper P 7 / 40 pcs
Peanuts P 16.5 / 40 pcs
Sugar P 6 / 40 pcs
Margarine P 5 / 40 pcs
Chocolate Syrup P 100
Total Capital P 160

4. Supporting schedules
All of the supporting schedules are attached for easy reference and future
activities of the business.