You are on page 1of 199

Project Feasibility Study and Evaluation

Group Member

5331203030

Nattapong Somdee

5331203033

Tanthita Sukhopala

5331203064

Paranee Sakthanachanon

5331203072

Phornchai Teerasukprasarn

5331203099

Ratchanan Chawsathapornpong

5331203113

Vilialuk Radchakid

5331203123

Siwakorn Kerdsiri

5331203149

Ittipon Niraphai

Business Administration
School of Management
Mae Fah Luang University

Executive Summary
Product Box Limited Partnership is the limited partnership for sale the product of
paper box especially post paper box. The main customer of our limited partnership is from
the internet; sale in the internet, use e-commerce system and have website of the limited
partnership for the customer can contact and buy the product. The competitor of our limited
partnership is our company that also selling in the internet but sales promotion of us is can
increase the market shared because we use the standard price but have many promotion and
after sale service more than other company.
The objective of business plan is to show the information about our product,
investment cost, and value of profit will be receive from investment; calculate the financial to
show that this limited partnership can make the profit.
About the strategy that our limited partnership used in the business for achieve the
goal is from standard marketing. Price of product is high cost so our company cannot
decrease price more than other company but we used standard price; is from average price of
the product in the market. In the part of place our company sale in the internet by used
electronic commerce to facilitate for the customer they come from another province can order
the product. Promotion of our company is 1.Free delivery in area 50 kilometer from the
company and delivery to another province by used the way that customer determine 2.The
celebration card will be send to the all customer in any festival and free T-shirt to all
customer in New Year festival 3.Send brochure to the customer that order our product 4.have
games to motivate the customer be the royalty.
Our limited partnership is make the profit 10% in each years to become the large
market of post paper box in online shop. The sales volume of the company can increase by
sale strategy, good image of advertising and good after sale service especially in any festival
such as New Year, mothers day and fathers day will be increase 5% more than another
month from this sales volume its can make the profit in year 8 or more than.
From this all summary show the conclusion of our company about the standard
information, the way to sale, promotion, and the profit that we calculate from the sales
volume after increase the investment in sales promotion.

Content
PART I INTRODUCTION
Chapter 1 : Introduction
-Background and Significance of the Project

-Project Objective(s)

- Benefits of Project

-Activities/Time Frame

Chapter 2: Industry Profile (>10 Pages)


-Nature of Industry

-Situation of Industry

-Product/Service (in General)

17

PART II MARKETING
Chapter 3: Market Feasibility Study
- Market Analysis
-General Environment Analysis
Political, Economy, Social and Environment, and Technology

39

- Competition Analysis (3C Analysis)


*Competitor Analysis

43

*Customer Analysis

45

*Competitive Analysis

47

-STP Analysis

48

-Marketing Mix Strategy

50

-Sales Forecast/Profit Estimation

63

-Marketing Expenses (Sales Incentive)

69

-Conclusion

PART III TECHNICAL ANALYSIS


Chapter 4: Investment Cost
-Cost of Investment
-Pre-Operating Cost

70

-Investment Cost

71

-Location

75

Land
Buildings
Equipments
Tools
Etc

-Facility Layout
-Depreciation

76
78

Chapter 5: Production and Operations Analysis


-Product Characteristics (in Detail)

83

-Specification, Feathers, Dimension, Life Time, etc.

90

- Services Process

97

-Operating Cost

98

Raw material Cost


Direct Labor Cost
-Logistics Management

100

-Facility Management

106

Chapter 6: Administration analysis


- Management Analysis
Facility Cost (Electricity, Telephone, Fax, etc.)
Salary
-Conclusion

107
111
115

PART IV FINANCIAL AND RISK ANALYSIS


Chapter 7: Financial Analysis
- Financial Assumption for Business.
Profit/ Loss Statement
Cash Flow
Balance Sheet
Chapter 8: Risk Management

116
118
120

Potential Risk

123

Sale Risk
Cost of Goods Sold Risk
Administrative cost Risk
Expense Risk

124
143
154
165

Chapter9: Summary
- Make a conclusion of Chapter 1- 8

176

Appendix

178

Reference

190

Chapter 1:Introduction
1.1 BACKGROUND AND SINIFICANCE OF THE PROJECT
Nowadays, paper packaging business tends to grow up, due to global warming
campaign expand around the world. Paper packaging is made from plants that it can
biodegradable and recycle, so it is not adversely affect to the environment that makes it
popular more than other packaging. In Thailand, market share of paper packaging is about 40
percent of consumption (From: Department of Foreign Trade, Ministry of Commerce). Paper
packaging is the largest market share more than other packaging that includes plastic
packaging, metal packaging and glass packaging. There are three types that are primary
packaging, secondary packaging and tertiary packaging (For transportation). Corrugated box
is in the type of tertiary packaging because it has strength, low price, various style and light
weight. Often seen this packaging at warehouse, retail, wholesaler, transportation business
and etc. Corrugated box has many sizes that depend on product. In Thailand, corrugated box
business has many companies that have major companies such as Thai Union Paper Industry,
Thai Pacific Containers, Siam carton Packaging and etc. And main customer is the group of
manufacturing companies and transportation business.
In the future, International trade and Domestic trade will grow, due to ASEAN (The
Association of South East Asian Nations) Economic Community or AEC will occur in 2015
that is free trade, free investment, free transportation and freedom of labor, there are 13
counties that are Brunei Darussalam, Cambodia, Indonesia, Laos, Malaysia, Myanmar,
Philippines, Singapore, Vietnam and Thailand. So, competition of trading, investment and
transportation will grow up that effect the many business in Thailand. This factor effects to
the storage for transportation that will make paper packaging business tend to grow up,
market share of this business will increase, and the consumption of corrugated box will
increase. Main customers are manufacturing companies, transportation business and exportimport business that customer want strength packaging, low cost, low weight, and various
because they want more profit and . The best choice of they are corrugated box.
This business is interesting in the term of global warming that you can save the world by use
raw material from plant (it can biodegradable and recycle), largest market share of packaging
business that your company can make more profit because more customers use corrugated
box, and ASEAN (The Association of South East Asian Nations) Economic Community or
AEC that make competition of trading, investment and transportation will grow up, it is good
for this business to make more profit, increase market share of paper packaging business.
From these factors can make the company to major company about corrugated box in
Thailand.

In Thailand, e-commerce tend to do business on the internet by circulation increase


every years that include Business to Business (B2B), Business to Customer (B2C) and
Business to Government (B2G). The value of e-commerce, Business to Business has 79,726
million bath in 2550 to 217,458 million bath in 2553, Business to Customer has 47,501
million bath in 2550 to 67,783 million bath in 2553, and Business to Government has
177,932 million bath in 2550 to 344,370 million bath in 2553 (National Statistical Office,
2553). It shows the increase rate of e-commerce that has high rate, it make amount of new
enterprises increase every years. In Business to Customer, there are a lot of online shops to
sell their products on internet that they will deliver the product by transportation companies
or themselves, normally the online shops choose to use transportation companies that the big
transportation companies in Thailand is Thailand Post, this company use the paper boxes to
packing the product for transportation. So, paper boxes business will increase from the
amount of online shops are growing up.
Communication:
By Car or Truck:
You can journey by own car and bus that use Sukhumvit Road from Bankkok to
Amphur- meuang, Bangbo, Prapadang and bang-sao-tong and use Suksawat Road for
Amphur-Pra Sa-Mut Jay-Dee.
By Ship:
It has two ways from Bangkok to Amphur-Prapadang are harbor at Khlong Toei and
saa-tu bpra-dit. In Samut Prakan province can across the Chao Phraya river by 2 choice.
1. Amphur meuang Amphur Pra Sa-Mut Jay-Dee (For individuals), and 2. Inside
Amphur Prapadang ( Individuals and Vehicles).
By Air:
Samut Prakan Province has Suvarnabhumi Airport which is International and
domestic airport.

1.2 Project Feasibility /Objective


The report of Product Box Company (PBC) is prepare for show the information about
the box, the target, who can receive the benefit from box or from company, form of
marketing, the way to promote, operation detail, how the company operate and calculate
financial to make sure that the company can make the profit,. All of report is for make sure
that the product and operation system in the company will be success the goal.

Project objective :
1. To make clear information for do the business in further.
2. To answer the question and solve the problem that can be a mistake of operation.
3. To run everything in operation of business smooth.

The Effects that expect from this project :


1. Can get the conclusion and information in completely and clearly.
2. Will discover the problem form research and get the solution to solve problem
3. Operation everything follows the plan by not defects.

Benefits of Project :
1. Understand the current market trend of the paper box industries in the currency.
2. Understand the customer behavior of paper box business.
2. Understand the operation and technical process of paper box business.
3. Use the strategies that appropriate with the business situation.
4. Know the risk and possibility of the paper box business.
5. Be able to calculate the financial of business, so we can find the way to get maximize
profits. Then we know the feasibility of paper box business.

1.3 Activities/Time Frame


Activities :
Group brainstorm for the topic.
Do the project research and project planning : To study general information of the
Paper Box company.
Marketing research : To study of the marketing mix , Analysis the environment
(External and internal), research the customers demand, do the sale forecast/ profit
estimation and the current situation about Paper Box company.
Research the technical process : To analysis the cost of investment, operation and
operation of the product from Paper Box Company.
Research financial of the business feasibility : To analysis the financial of
operations, profit and loss statement, balance sheet and cash flow of the Paper Box
Company. Then evaluation the financial of return on investment.
Analysis the risk of box company : Find the problem that have risk from
management or operations, then analysis of that risk.
To evaluation the project : Evaluate the business feasibility of the Paper Box
company.
Do the summary project feasibility of the Box Company.
Time Frame of the study
Month

Activities

November
W1

W2

W3

December
W4

W1

W2

W3

January
W4

1.Group brainstorm
for the topic.
2. Do the project

W1

W2

W3

Period

February
W4

W1

W2

W3

W4

2weeks
2weeks

research/project
planning.
3. Marketing
research.
4.Research the
technical process.
5. Research
financial of the
business feasibility.
6. Analysis the risk
of box company.
7. To evaluation the
project.
8. Do the summary
project feasibility of
box company.

3weeks
2weeks
3weeks
2weeks
1week
2weeks

Chapter 2:Industry Profiles


2.1 Nature of Industry
History of paper industry

According to ancient writings paper was first made by a eunuch in the court of the
Chinese emperor Ho Ti. He is thought to have used the bark from a mulberry tree. The
earliest known paper that still exists was made from rags in about A.D. 150. China was the
only area where paper was made until the technique surfaced in Japan and then in Central
Asia. The Egyptians did not make paper until A.D. 900. Around 1150 a papermaking mill
was built in Spain and the art of papermaking spread throughout Europe. The English built
their first mill in 1495; it was 200 years after this that paper was first manufactured in
America.
Paper industry with trading business

Trading business or Merchandising firm refers to company that trade on both


wholesaler and retailer but is not the manufacturer. And the paper industry that many
company interest is products box. The product box has many aspect of business that effect in
shipping and convenience. The trading business with products box involving in the product
from the manufacturer sends to customers with care in product and guarantee for safety of
product and create long term relationship with customers. According to Jacobs Trading
Company has developed long-term, large-volume relationships with national and
international shipping channels. We can offer very competitive, discounted shipping rates
through our contracted carriers
Established of trading business in Thailand
Trading business in Thailand established with over 30 years. In those days many
company that trading business style use in theory of manufacturer to reduce cost of product
by the manufacturer. Refer to SCG trading company, they strive not only to produce highquality products to meet the demands of our customers, but also to offer complete handling of
delivery services that complement our products with over 30 years experience in international
trading, they focus on innovative and creating value added for their business partners, they
work to understand your business needs and customize products and services to meet your
business requirement.
Source: http://www.encyclopedia.com/doc/1G2-3406400700.html
http://www.jacobstrading.com/policies.html
http://www.scg-trading.com

Trading business in Nowadays


Nowadays the number of customer that concern in paper industry is increased from a
quarter ago. And then effect in demand of customer who wants to use service is not enough.
A number of new company in industrial estates also increasing and the new companies are
need in packaging and transportation, they found in quality of fast shipping and the company
who care in their product.

Source: http://www.photoshopdaily.co.uk/wp-content/uploads/2009/04/industry-section.jpg

2.2 Situation of Industry


The overall situation of the global packaging industry
Around the world have consumption of 253.5 million tones of packaging a total
consideration of U.S. $ 402.5 billion in 2007, and are expected to increase to 284.9 million
tons, or the 470.8 billion dollars in 2012. The Asia Pacific region is growing up with 32.4
percent in the region, America and then Europe with 34.4 percent and 33.2 percent.

Europe

Asia-Pacific

America

Paper packaging is packaging that is most commonly used by consumers in 2007,


with the packaging around the world to 130.1 million tons, accounted for 51.3 percent of total
market value. The plastic containers are consumed. It ranked third behind metal containers,
with 14.6 percent of the total market value.
Other
Plastic

Glass
Metal

Paper

Also if considering the global market share in the packaging industry in overall then
the large manufacturer have a market share of up to 6 percent of the total production.
Manufacturer is producers in North America and Australia, but has Expands investment in all
over the world.
The packaging manufacturer have distribution characteristics of the production is
quite high, because the demand for packaging variety of purposes. The high demand is the
necessarily produce enough to meet the requirements of the market that make a lot of small
producers in the market. In addition, the packaging manufacturer often situated nears the
consumption of packaging. The demands for each product are different packaging and make
the need to be produced to meet market needs.

Other

Packaging industry overview in Thailand


Thailand's packaging industry has many similarities to other countries are the focus
on improve the quality along with the functional design of the product and make the
difference. Each year Thailand's packaging industry able to produce packaging total value
about 25,000 million dollars. Most of all focus on production to respond demand in the
country. The total package is sent out each year do not much. The growth of the packaging
industry usually bound to the growth of exports and international trade, because wants to the
packaging of goods for sale or transportation.

Metal
Paper

Plastic

Glass

Packaging Industry in Thailand can be classified to 4 categories


Paper packaging industry. Manufacturing accounted for 40 percent. It can be
subdivided is corrugated box, cardboard box, multi-layer paper bag, single layer paper bag.
Raw material used different based on the type of product, such as corrugated boxes, single
layer paper bag, multi-layer paper bag made of Kraft paper. The cardboard box made of sheet
of paper. Paper packaging is widely used and high growth; because it can be recycled easily.
There are a wide variety of sizes to meet the requirements of the user, which is divided into 2
types, cardboard boxes and paper bags. The boxes in the transportation and consumption.
Boxes and corrugated cardboard boxes. Corrugated cardboard is used to protect product
damage, while the cardboard popular for packing. The paper is divided in several layers of
paper bags. And the single paper bag in during the years ago. The global campaign increase
environmental protection and working Paper for the decay. It can be recycled. The relatively
high value is growth commonly used to produce paper. Paper packaging include Kraft paper
and paperboard depends on the appropriateness of its use. Although the paper can be more
widely used. The paper can be resumed, but the downside is that it has a paper packaging can
cut, fold and bend easily.

Competition in the packaging industry, Thailand


Packaging play a role important industry consumer goods, and food industries and
beverages, as well as the growth of the national economy and international trade, because of
the increase in the volume of international trade refers to the packaging requirements for
packaging to distribution, also suitable for transport and packaging industry have ties with the
industry, and industry support is great, such as pulp and paper industry, printing industry
important to support the paper packaging industry. Plastic and polymer industry molding
industry and chemical industry. The major industries that support the plastic packaging
industry and steel industry has importance support in the metal packaging industry. Which if
considered the industry is to be found in Thailand is combination of the industrial estate.
There are many organizations and support agencies.

The domestic factors of production


Factor in the Packaging Industry for Thailand. The volume is quite adequate,
especially in the packaging industry paper and packaging industry. Although industrial
packaging glass and metal packaging industry will have to rely on imports of raw materials
from some foreign countries do not have sufficient capability or low-quality raw materials.
If considering in technology and labor then find that. Thailand has adequate
technology for the production of all kinds of packaging. Although there are enough workers
higher wages compared to neighboring countries.
Highlights of the packaging industry today are focused on modern design the image
for the product, and a variety of useful functions. They often have to hire a designer to bring
in own packaging. The key feature is the ability of the packaging industry it is the model
focuses on developing innovative products that are designed and built to increase.
The domestic demand
Packaging production in Thailand to focus on domestic consumption as the mainland
if considered. Domestic market size compared to the production capacity of the packaging
industry and the packaging market in Thailand is relatively large size. There are a variety of
products. Despite not equal to variety of international markets.
Needs of the domestic market have similar market in the region in particular, the basic
package, such as paper boxes, paper cartons, cans or glass bottles. This is an opportunity for
local manufacturers to produce packaging low cost per unit.

10

Supporting and related industry


Supporting and related the industry in the packaging industry in Thailand. Available
has a good level, such as mold and printing industry, Pulp and paper industry, Plastics
industry. The materials are usually a combination of the action in the industry and settlement.
There is a settlement was established industrial packaging to facilitate the production of
packaging, and to promote Thailand's packaging industry.
In addition, the packaging manufacturer in Thailand is also gathered in the consortium
group, such as the packaging of Thailand, Metal Packaging Association. Corrugated and
Carton Manufacturers' Association of Thailand. Which contributes was greatly to strengthen
the competitiveness in the exchange of information, and strengthen the cooperation in various
fields.

Strategy, structure and competitive conditions


Manufacturer in the packaging industry in Thailand has a large number of mostly
small and medium manufacturers, but competitive situation for the packaging industry in
Thailand not very high, because most manufacturers produce the same customers or have
their own market, because of packaging needs often a specific product.
The competitive conditions that affect the productivity boost exports of packaging .It
is not that there are relatively little. Since the production is exported mainly because to
packaging products for new markets in different countries. The nature of competition in the
packaging industry is often in the form of a competition to create a new package to the
market rather than produce or sell products in low price.

11

Overview of Industry situation


Corrugated box "has a long history. Adoption and continued growth. It is not going
to be unpopular. Same as other products that may be times when technology changes.
Corrugated Packaging is currently the most popular for printing and packaging products,
because of corrugated paper packaging. There are many features, such as used in the
packaging of all kinds of consumer goods, product goods or various industries. Corrugated
packaging provides facilitate the storage of goods and transportation. Corrugated packaging
is designed to be strong and have the different shapes based on the packaging.
The paper industry, cardboard and corrugated paper for producing paper packing box.
Increase the production of the food industry, Agriculture, electronics, and service that need
for packaging. In 2555 the production of paper. Considering the industrial manufacturing
production Index. Production increased compared to the previous quarter. Corrugated paper
increased 22.2 percent. Coincides with an increase in the rate of production capacity, which
increases in the domestic market. Corrugated paper production also grew in accordance with
increase in the food industry, Electric appliance, Commodities, Cosmetic, and medicine is
also used cardboard boxes packed.
Trends in the paper industry in the third quarter of year 2555. Expected to increase the
production, export and import. The main industrial use the production of paper for cardboard
box, and packaging, such as Electrical appliances, Electronics, Automotive parts, and Food
products. External factors, including market trends, key partners in Thailand and in Asia, as
Hong Kong, China continues to grow in the exportation paper to these countries is higher
than other countries.

Export Value of cardboard and paper


packaging

The most 5
countries that do
exporting.
- South Korea
- Viet Nam
- Indonesia
- Malaysia
- Australia

Reference: http://www.ryt9.com/s/oie/1477847

12

The combination of national, Asean10 country with Thailand, Myanmar, Laos,


Vietnam, Malaysia, Singapore, Indonesia, Philippines, Singapore, and Brunei to be provide
sharing the economic benefits or called to as "AEC" or the Asean Economics Community.
Currently time left only two years. Thailand will have an effect on both the positive and the
negative.

The effect of entrepreneurs

Positive
- Raw material costs and production standards.
- Lower cost of imported raw materials, the impact of import duties on
raw material is the paper.
- Cost of the package. the paper reduction of tax which the raw
Material is the paper Food Grade and plastics Food Grade, which
currently of this Thailand cannot produce on its own, but Indonesia
can produce and can be imported into the country even more.
- Indonesia is the largest manufacturer of paper products in ASEAN.
In the future, the large the paper manufacturers of the world will be China
and Indonesia. If an extension of the ASEAN +3 as well In Thailand
imports of raw materials for lower costs.
- Production of paper from Thailand's enough demand in the country, but
entrepreneurs necessary to Import the paper, because selling price in the
country is higher than export prices.
- Standard paper packaging of Thailand will meet the standards the majority
of the customers in global standard.

Negative
- Domestic workers and professional of labor mobility.
- Lack of workers in the industry, both in Thailand and foreign workers.
- There are established Thai Print Academy to create a new workforce into the
industry, who are interested to study abroad in Thailand.
The future may be developed as a model to International.
- 300 baht minimum wage policy affects the industry. There is a lack of
workers in the Packaging. Business owners need to think of a solution.
Concluded that will take more machines to replace labor.

13

Nowadays, the company that produce the corrugated box are increased, and the paper
box factory in Thailand with more than 80 factories that produced the paper and cardboard
boxes. Entire company large, medium and small for use in the transportation and packaging.
Making competition in the business paper packaging is increased. Furthermore every
business should have business relevance with nearly all of boxes. Whether is large business,
medium or small. Also need to collect the paper documents, the materials, packaging,
commodities, cosmetics, medicines, food or transportation.

Electronic commerce
Electronic commerce in Thailand has the proportion of small businesses. (Maximum
5 people) are 68.5 percent and 73.3 percent B2C type of business, if classified by found that
industry in the fashion industry. Costumes and accessory accounted for 32.3 percent of all
businesses. A minor are group of computer industry, Electronic devices and the Internet. 17.7
percent.
Trends in the online world trading of Thailand

nowadays, considered to be very

popular. The dominant factor caused number of stores, and the business that entered to online
have increased, which caused from "To start trading online can be made easy". The payment
system and logistics system is better and easier than ever before. Make the entrepreneur can
start and easy to trade online, and the one factor that will make the world of online trading in
the country has increased, because due to economic slowdown makes many businesses start
looking at a new way to find new customers, and increase the revenue for themselves. Many
businesses have turned to online trading that can help to increase the sales in across the
country and around the world more effectively.

14

In the last year (2553), business for E-Commerce has sold about 608,587 million Baht. It
is the B2B sales of about 251,699 million (41.4 percent), the B2C sales about 84,593 million
(13.9 percent), and the B2G sales about 272,295 million (44.7 percent).
When consider the value of sold by classified for the industry that shows in the last
year (2553), the sale based on the Automotive Industry, and products are about 73,131
million baht (21.5 percent). The second is a group of computers, Electronic devices, and the
Internet, about 66,297 million baht (19.4 percent), and travel, hotel, resort about 60,023
million baht (17.6 percent).

Types of
entrepreneurs
Value of total
sale
B2B
B2C
B2G
From the survey
From e-auction

Value of electronic commerce


2551
427,460

Years of survey
2552
2553
527,538
629,611

2554
608,587

(100.0)
127,325
(29.8)
63,425
(14.8)
236,710
(55.4)
2,728
(0.6)
233,892

(100.0)
190,751
(36.2)
45,951
(8.7)
290,836
(55.1)
2,087
(0.4)
288,749

(100.0)
217,458
(34.5)
67,783
(10.8)
344,370
(54.7)
3,670
(0.6)
340,700

(100.0)
251,699
(41.4)
84,593
(13.9)
272,295
(44.7)
4,611
(0.7)
267,684

(54.8)

(54.7)

(54.1)

(44.0)

15

For the methods, to used in the E-Commerce business for take care customers
primarily use email or submit the questions for customer on the website or Facebook, which
is about 80.4 percent. Second officials take the call (Call Center), about 62.6 percent, and use
the Live Chat to chat with customers such as MSN, Skype, and G-talk etc. 30.5 percent.

Sources: http://service.nso.go.th/nso/nsopublish/citizen/news/news_e-comm.jsp

16

2.3 Product
Paper box
China is the first country that create the paper box for packing the tea leaf. In 1839
United State use cardboard box for packing decorations, such as jewelry and gems.
Nowadays people develop cardboard for use with another material, such as plastic, metal and
can coat the candle can be waterproof. Moreover the paper box can use for food and drink,
Then it's make the paper boxes are very popular in nowadays.
Types of paper box

1. Die-cut box
A box containing various forms depending on design to match with
applications and focus on beauty of box. It can be use corrugated paper, cardboard or
art paper by taking into machine, it will be according to template that you want. Then
get out a sheet of box that has been cut to desired shape and be assembled into a box
shape.
Die-cut box is popular used as packaging products that needs beautiful, also
called "Inner Box" to increase the value of product or to show product. It's easy to use
products category containing such as electronic, components, electronic equipment,
toys, fresh fruit and etc.

17

2. Cardboard box
A box that has light weight, graphic design or logo can be printed for easy
decorating products.
Retail packaging is the most popular can be made from many kinds of paper
such as paper white-gray, coated paper, card paper, cardboard paper and etc. It can
also be coated with other materials such as varnish, plastic to the properties
improvement.

Form of a cardboard box divided into 2 types is folding box and set-up box:
2.1 Fold cardboard box
Cardboard boxes can be made and shipped as flat blanks at the packing
plant may lead to product or product packing glued and sometimes it may
stick to edge of the box already for close lid. Cartons are now both tube and
tray.
2.2 Set-up box
Set-up box is the box for already to use. For example, matches box or
shoe box with cover. Manufacture of set-up box slower production more than
cardboard or folding box. It makes higher price per unit both the production
and transportation. The advantage of this box is can use for long time and if
you have design that will enhance the value of product, it can attract attention
of buyers.

18

Cardboard boxes are used 2 types.


1. Non coated white paper box
This paper is similar with coated paper but coarse-grained than
irregular white paper. It does cheaper be printed with conventional systems
like shoes boxes, moon cake boxes, etc.

2. White coated paper

This paper is normally used in the packaging of consumer products because it can
print by offset system insert a different color and valuable items. Then contained within the
box and it is sold by general stores. It's known as cardboard gray-white in packaging of food
products used in the paper because easy to buy.
Selection of cardboard box must be considered in relation to use properties. Such as
moisture, bursting strength, ability to gain weight around 2-3 pounds. Depending on size and
thickness of the paper of surface roughness, thickness, smooth of paper, white color. The
benefit is bright color can make colorful from printing more than other colors. Resistant to
bending can be folded into a flat sheet has space to store and transport. Select the desired
torque is easy to cut on puncher cheaper, materials and manufacturing processes to design to
choose size of paper and box. It is depend on type of product and market demand. The
alignment process should be durable and easy to taken or easy to carry on it when set up as a
group.
Types of paper
Plain paper is to print general document use plain paper, a paper with thickness of 80
-120 grams. Do not have special chemical coating for printing color graphics quality. But
somehow, 300dpi is the best for print the paper resolution. So if higher resolution ink
penetrates, the paper will not dry. In practice, its possible that some will be plain 600x600
resolution prints if the paper is thicker than 100 grams was achieved.
Fine printing paper with a thickness of more than 160 grams, its good source for
inkjet printing because prevent absorption of ink. However, the price of paper was expensive
as well as paper designed for inkjet printers. It is allows user to turn to instead used of inkjet
paper, which have both same brand of printer and paper produced by manufacturer paper
free.
Inkjet paper is specially coated paper both paper printed on one side and print doublesided. Nature of paper is no different from normal paper, thickness was not differ but the
different is special coating to qualify for ink to be printed on paper. In general, inkjet paper to
print a report with a chart that beautiful at 600x600 and level premium or deluxe inkjet paper
is capable of printing up to 1440.

19

Paper card is paper coated with some material to a smooth surface. The surface
characteristics both 2 sides, but it is not much thicker than paper with printing on both 2 sides
to printing images with high resolution. The images are crisp and beautiful suitable for the
production of art or box desired thickness.
2 paper cards, art card 1 page is generally available in 2 sizes.

25 inches x 36 inches
31 inches x 43 inches

Paper powder box characteristics 2nd surface has two sides, one side is white with
gray. Paper powder box, white front and white back gram 230 500 grams used for
packaging all kinds of products such as OTOP products, gift box, candy box, posters and etc.
Aluminum coated paper coated with white (kaolin) or special materials, then pass
polished chrome roller with two balls to make surface smooth. The plastic mesh is coated
with metalized film so that it is used to make a shadow box food that have high price.
PE coated paper coated with white (kaolin) or special materials, then pass polished
chrome roller with two balls to make surface smooth. PE film surface with opposite to water
or fat have insert features a beautiful color, used for packaging frozen foods or snack foods
such as cookies etc.
3 Corrugated boxes
Packaging paper box with a very strong feature used in the transportation of
goods. Its also help to protect your goods safe, can be designed according to need and size.
We will make use of corrugated boxes 2, 3, and 5 layers of corrugated cardboard can be make
to Die-cut boxes and can make corrugated boxes offset printing, so that box is strong and has
print beautiful.

20

The structure consists of corrugated boxes

1) Liner board is paper attached to wavy corrugated paper sheet, corrugated roofing
cover, which we will use Kraft paper to be flat sheet.

Kraft paper
The most of Kraft paper is coarse skin. It has brown color of wood that make pulp and
paper production. But some kind it is white because used to bleach pulp or may have other
colors depending on manufacturer and market demand.
Characteristics of Kraft paper
Kraft paper are sticky and stronger more than normal paper. The pressure and prevent
shock due to stab through from the outside as well, it also has ability to resist water. Oil and
Kraft paper has a smooth consistency can be glued well that suitable for printing. The
outstanding features of the various types of Kraft paper which can be processed into
packaging container properly both of production. There are packaging and transport can also
recycled for use as renewable raw materials in the manufacture of paper. It help to reduce
pollution to the environment, Kraft paper packaging material is widely used in industry.

21

Kraft paper, corrugated paper sheets are used to make a variety of colors and quality of
implementation is different. The main grade of paper used. Is as follows.

KS - With its white surface and high smoothness, KS is ideal


to produce both strong and high print-quality packaging,
enhancing the value and aesthetic of the products
Application: Widely used as packaging for electrical
appliances, pharmaceutical products, medical equipment,
exported frozen foods, dairy products, beverages and fresh
produce.
Standard Basis Weight: 170 gem

KA - Its golden yellow surface, superior strength, and


consistency of color shade has made KA the most preferred
choice. Certified by Thai Industrial Standard Institute (TIS.
170-2529), KA is popular for packaging of domestic and
exported products.
Application: Widely used for various types of packaging
such as electrical appliances, electronic components,
electronic circuits, exported frozen foods, canned foods,
engine parts, and textile, etc

22

KI - Is an environmental friendly liner board. Its surface is of


light/bright-shade of pulp. The light tone of KI helps achieve
good print contrast for dark-color image on the packaging.
With standard strength property, KI is suitable to make
packaging
for
domestic
goods.
Application: Widely used for all kinds of products such as
consumer goods (beverages, canned foods, and snacks),
furniture, leather, etc.

KL - Is designed as a liner board for the inside surface of the


box. It is made from recycled paper, without any additional
coloring. Unlike other liner boards, which are also used for
outer surface and therefore smoothness and cleanliness is of
concern, KL features mainly its premium stacking strength.
Application: Suitable for several usages, such as electrical
appliances, consumer goods, canned foods, beverages, etc.
especially for packaging requiring high stacking strength of
box and the appearance of inside surface is not highly
concerned

KK - is a brown liner board made mainly from recycled


paper. Its color shade also resembles that of KP. KT is also
one of major products, featuring primarily stacking strength
of box. Application: Suitable for packaging of consumer
goods requiring ordinary strength. Standard Basis Weight:
125, 150 gsm.

23

Kraft Liner Board Specification


Basic Weight (g/m^2+/-

Force the Ring Crush

Pressure resistance

Humidity Levels

4%)

(N/152.4 mm) Min.

(KPa) Min.

Moisture (%)

KA125

125

160-170

390-400

6-9

KA150

150

210-220

460-490

6-9

KA185

185

280-300

520-560

6-9

KA230

230

380-410

640-680

6-9

KI125

125

125-155

300-350

6-9

KI150

150

170-200

370-440

6-9

KI185

185

230-260

460-540

6-9

KP175

175

210

410

6-9

KP275

275

345

600

6-9

KT125

125

140

275

6-9

KT150

150

190

350

6-9

TA125

125

150-155

275-320

6-9

TA150

150

200-215

350-375

6-9

Paper Grade

Source : http://www.packingsiam.com/index.php?lay=show&ac=article&Id=539312388&Ntype=7

24

2.) Corrugated Medium is a paper that looks like a wave between the papers.

Kinds of corrugated sheets.

1. Single Face
The paper includes one flat sheet, one sheet adjacent to corrugated medium and used
to shockproof product or dashed box offset standard hoop: B, C and E.

2. Single Face
The paper consists two flat sheets corrugated roofing one sheet by adjacent corrugated
medium. It is in middle between both two sheets of plain paper (Liner Board). Used for the
product that has medium weight or not strong standard: B, C, and E.

3. Double Wall
The paper consist three flat sheets dovetail with corrugated two sheets by the
corrugated type B that stick outside the box for print and corrugated type C to protect from
the crush. Double wall is popular in the product that needs to protect or have high weight.

4. Triple Wall
The paper consist the 4 flat sheets and corrugated roofing 3 sheets. Used in the
industry that needs to gain heavy weight such as machine in the industry.

25

Process of Manufacture
The processes of Manufacture Corrugated box distribute in two ways are Eieblwd box
and Box gluing.
1.1 Eieblwd box
Almost be the big box to carry the high weight product or long box but its hardly to coat
glue. So the process of manufacture will use printer slotted and stamp at printer. The process
of manufacture box have method to manufacture Eieblwd box by take it out of machine that
make trace line at cover and put it in feed unit of machine pages per sheet in to printing
section for printing. Printer have color box and primary color are separated out. Next cut
tongue of glue at box in side one and erode groove for distribute in another side, so it will be
unfold. Then make forming by Eieblwd to link box at side one and four together by use semiautomatic sewing machine or automatic sewing machine.

26

1.2 Box gluing


Box gluing is the box fast to Manufacture and use in common product. The process of
manufacture will use Flexo Folder Gluer that are machine include with printer, grooving
machine, printer slotted, folding, glue together in one machine in produce box gluing.
Corrugated sheets will print overlay fold line and groove as same as the process of printer
slotted. After that machine and folder gluer will set glue and lap splice join side 1 with 4
together to become ready-made box. It will pass the machine and tie a rope follow volume of
box.
Corrugated box divided into 5 types

1. RSC box (Regular Slotted Container)


Popular to use more another type because the Manufacture use only one paper to less
material and have cover open-close in equal by cover outside. It will link at center from
length of cover. So its easy to transport product because the box is flatly and can open
immediately. Then its easy to contain and use. RSC box can edit to transport in product
almost all kinds of product or use to improve strength to protect the product.

27

2. FOL (Full Overlap Slotted Container or Full Overlap Container)


A cover has same size length and width to make the box stick together. So it will
increase strength of the box. When it is overlapping, it will adapted to carry heavy product
and protect indelicate before it has effect to product.

3. HSC box (Half Slotted Container with Cover)


Have two parts cover and box. It is open-close in same side and do not have cover in
the box. But box will close by another box cover (Box cover box) by cover will higher than
box a little bit and same design with the box or have a same style with half-slotted style, halfslotted style usually use in industry, battery, refrigerator, washer, etc.

28

4. PTHS Box (Half Slotted Box with Half Slotted Partial Cover)
Two parts of box include with box, cover, its slotted style, suffer to bulging and
bulking. When box get a heavy, sometime producer Manufacture product over-packed but
this box can carry it.
5. FPF Box (Five Panel Folder)
It look like RSC Box but shorter than, its can tape around the box, so it make box
stronger by cover, it fit to transport piece ex. Rattan, umbrella ,roller or electronic, FPF have
2 type . There are :
- Full cover
2 Covers can open-close lateral use staples

Standard Cover

Cover will close the center use tape to close and outside use staples to close

6. Partitions and Pads


Partitions inside the box use to partition and reduced pressure between material,
beside will reduce the space inside the box. Pad made from corrugated sheets and it can make
baffles or pad in layer to protect product when they transport. For example Glassware,
bottom, vase etc, when compose the box complete, Core will make the box stronger and hold
the shape.

29

Corrugated Box in Thailand Post


1. Ready Made Carton
Ready Made Carton made from corrugated paper, there are high quality and many
sizes for customer needs that they want to send product by strong box.
Ready Made Carton has six sizes for customer to choose by size of the item that
need to packing.
- Ready Made Carton A

size : 14 x 20 x 6 cm.

- Ready Made Carton B

size : 17 x 25 x 9 cm.

- Ready Made Carton C

size : 20 x 30 x 11 cm.

- Ready Made Carton D

size : 22 x 35 x 14 cm.

- Ready Made Carton E

size : 24 x 40 x 17 cm.

- Ready Made Carton F

size : 30 x 45 x 20 cm.

Source : http://www.thailandpost.com

30

2. Normal Carton
Normal Carton has many sizes to choose made for conveniences of customers that
need brown box are strong and big size. Normal Carton can accommodate item that multiple
size. The box made from standard corrugated paper for protect item in the packet between
transportation.
Normal Carton has six sizes for customer to choose by size of the item that need to
packing.
-

Normal Carton No.1

size : 30 x 100 x 30 cm

Normal Carton No.2

size : 31 x 36 x 13 cm.

Normal Carton No.3

size : 31 x 36 x 26 cm.

Normal Carton No.4

size : 55 x 100 x 55 cm.

Normal Carton No.5

size : 40 x 45 x 35 cm.

Normal Carton No.6

size : 45 x 55 x 40 cm.

Source : http://www.thailandpost.com

31

Important property of corrugated box:


1.

Combined board basis weight mean the total weight of corrugated as grams
per corrugated one square meter.
2.
Bursting strength mean the ability of corrugated for resist pressure that test
with a higher rate, the corrugated will tear in KPa or Kilogram per square centimeter,
so resistance of corrugated can estimate from total of pressure that make the paper
tear inside and outside of corrugated.
3.
Flat crush resistance mean the ability of corrugated that can resist pressure by
horizontal to lose shape in KPa or Kilogram per square centimeter. The result will
relate with thickness of corrugated and cushioning ability of corrugated.
4.
Edge crush resistance mean the ability of corrugated that can resist pressure by
vertical to subside, in Newton per meter. This test is very important because this test
report about hardness of corrugated that relate with hardness for sequence overlap of
box.
5.
Puncture resistance mean the ability of corrugated that can resist from
puncture in unit joule. This ability relate with toughness for resist tearing of
corrugated because it is mechanical shock from the external.
6. Box compression strength
Mean the ability of box for resistance pressure at the top of box with constant
speed until the box subside or lose shape unit in newton (N) or Kgf. This ability is
relate with the strength of box for overlay but it not tell about weight in the real
overlay because in practice its necessary to multiply for safety factor such as
moisture in the air, times, type of overlay on top and system of move.
7.
Drop resistance mean the ability of box for resistance with ground when
falling from a height. This test for testing the strength of box for protect the product
when they have leave out in the transportation part and in this part the transporter will
report the amount of damage.
8.
Vibration resistance mean the ability of box that can protect the product inside
from damage depend on vehicles in transportation part and another factors. The
objective of this test is for estimate the strength of package, instrumentality for
contain, suitable cushioning material, unit the closed container that can protect the
damage from vibration.
9.
Incline impact resistance mean the ability of package (box) for resistance with
baffles when falling to the ground that angle of ten degrees and horizontal. This test
have objective for test that the package can protect the product from impingement that
can be in transportation part.
10. Hexagonal revolving drum test
The tools that use to test characteristic is hexagon box that can evolve, take the
product get inside the hexagon box associate with baffles, the baffles make the
product crush with the spot. This test is for estimate the damage that may potential
with product and check the quality of manufacturers joint.

32

Paper and packaging paper testing.


- Test for basic weight
To determine criterion for sale because the basic weight of paper will directly related
to the strength of the paper. Lead the paper and cut to appropriate size such as 10 square
centimeters and weighed carefully. Show number of basic weight is the weight per unit area
such as grams per square meter or pound per ream (U.S Ream). Were 24 , 36 inch size paper
500 sheets.
- Test for thickness
Prefer to check the paper quality of the materials are soft and almost all types of
containers. The method is easy and fast to make it. Used to measure the resolution and
precision such as Dial Type micrometer. Unit of thickness commonly to use as millimeters,
micron or inches. And unit for specific materials such as point for the paper. (1 point = 1/100
inches), (1 mil = 25 micron) and gauge (100 gauge = 1 mil) for plastic film or a lot of soft
materials.
- Test for tear resistance
Test is about the average value is used to tear the paper has notch and has unit to use
gram force or meter, new ton. (gf.m or N.m). For this test are important to control the
quality of paper, paper bags and cardboard boxes.
- Test for bursting strength
Test is about ability of paper or corrugated sheets resist the pressure are increase in
constant rate until samples are lacerate. It can measure in kPaor kilograms per square
centimeter (kg/cm). Use for test the quality of paper. Cardboard or corrugated sheets used to
form a container such as a bucket.
- Test for tensile strength
The elongation sample sheet is held among the two forceps by pinch one and move to
retrieve samples are lacerate. Record force that use and value of paper while holding it.
Resistance reports the tensile force per cross-sectional area of the sample or the width of the
sample. The report is based on a percentage.
- Test for moisture
Test by use method baked the sample sheet that known weight in the oven at 105 c for
at least two hours. It make cool and lead to find new weight the difference of the water
weight can measure moisture content in the sample. All reported values are percentages. For
this test are important to cardboard and corrugated sheets used to form a container.

33

- Test for water absorption


It is test for ability of paper to absorb the water within a time period. The paper has a
weight of water absorbed by the area in contact with water. This test is important to print (ink
absorption) glue to withstand environmental conditions such as rain.
- Test for resistance to fat
It is test for ability of paper for resistance absorption of fat by record the value of the
time that appearing on the fat side opposite the side in contact with the fat.

Source: http://www.qualitycartons.com/paper_qcc.html

34

2.4 Vision and Mission


Vision
"To gain more market share of online paper box business in Thailand."
Mission
Our company can make profit from transport the product to customer and it can
increase profit in every year by liaise, include with good performance of transportation and
provide the promotion to motivate the customer, for make customer trust our company beside
customer can feel our service is faster and punctually cause to respond the demand and
increase confident and trust of customer. Our company will operate company with honest and
obvious, so our company will always develop for retain benchmark of transportation and
quality of service.

35

2.5 Strategy
2.5.1 Corporate Level
The PB limited partnership is sell and transport the product to customer in online
market that company will establish in Samutprakarn. In the PB limited partnership will have
characteristic about growth strategy, many companies use this strategy to expansion increase
in market share and find new group of customer. The PB limited partnership use in
integration strategy in term of forward integration strategy, we give in convenience and fast
in transportation and information. And use this strategy to increase market share and concern
about customer satisfaction.

2.5.2 Business Strategy


Differentiation
The Product Box Limited Partnership has target customers are online shop and retailer
that they want to use box to packet. Our company has different promotion and service of our
company better than competition, because we are fast and be on time.

2.5.3 Functional Level


Marketing Strategy
Product
- Have 2 grade of box and they are different in thick and color such as KS, KC.
Price.
- Set price by standard price that survey from the competitors.
Place
- Product Box has office at Bang Phli, province Samutprakan, should this place because
the company establish at center of Thailand, easy to transport the product and nearly
suppliers.
Promotion
- Free transport
- Advertising on internet.
- Sale promotion
- Customer feedback by using member of company website.

36

Sale strategy
Selling Process: we used the webmaster do in seller to answer the customer in
website. The webmaster will control and answer any order and any question that the customer
contact with our limited partnership. And the webmaster will motivate the customer to buy
the product and used after sale service method for make the customer thrust and make good
image to our limited partnership.
Sale promotion: we have the sale promotion in the many famous festival such as
Valentines Day, Halloween, Chinese New Year, and have the gift for all customers in New
Year to make the customer believe that our limited partnership is interest and care the
customer mind. In the website its has the picture and other media for promote the product.
Advertising: we sale in online market so we have the many advertising in the world
wind web such as show the website in facebook and our webpage that have many information
of the product. And when we sent the product to customer we will sent catalog or brochure
with the product.
Website : The limited partnerships website is basic website that commonly and easy
to use, when customer open website. Moreover the limited partnerships website has record
information system of customer for convenience and speed in order to trade with the limited
partnership in the future such as order history, and transfer payment.
In case that website is an error when customer use website or cannot login, customer
can fix or recover the data by yourself. By following the simple instructions that appear on
the website.
Posts of the limited partnership can meet in the homepage of website, for customer
can get the information that customer need to know. By establishing a topic and type the
required details for post and then webmaster of limited partnership available to answer
question and provide information that customer need to know quickly. Moreover, the limited
partnership will be tracking the results of shipment via the website, by webmaster will
contact with customer directly through the messaging system on the customer has to register
with the limited partnership website. The limited partnership will determine that customer
receives complete product order and product in good condition according to customer
requirements.

37

Sale Strategies Cont.


Notification: When customer transfer payment and inform the data to the limited
partnership, the limited partnership will update information about product and status
of shipment to customer via the limited partnerships website. In addition, after the
customer transfer money to the limited partnership, a message automatically to email
address that used to register of customer immediately, so the customer know that the
limited partnership get the funds. Moreover, the company registered e-DBD to make
facilities for customer.
Black lists: Black list will affect to customer when delinquency with the limited
partnership more than 3 times because of the limited partnership does not need the
customer who doing-wrong the policy of limited partnership.
Website Lock: When the customers have the contract with our website and the customer
can record the information in website. The website of limited partnership will show the
present information of the contract with customer.

Sources: http://smallbiztrends.com/wp-content/uploads/2011/11/key-sales.jpg

38

Chapter 3 Market Feasibility Study


3.1 Marketing Analysis
Political
Increase the minimum wage
Central Committee of Thailand's policy has increase the minimum wage to 300 baht
per day. Mr. Phademchai Sasomsub Minister of Labour, said that after the government is
distributing income along with the preparation of measures to reduce the cost of living.
Increase in the minimum wage, which is responsible for the Department of Labor from its
consultation with relevant agencies have concluded initial clear that government will adjusted
minimum wage to 300 baht per day. Approaches operation is will increase 40% by use
account minimum wage is now enacted or as the base. For the provinces Current Samut
Prakan minimum wage rates at 215 baht per day, up from the original 40% or 86 baht
increase the minimum wage to 301 baht per day, so company have to pay high salary for
employee that already graduated in degree, it make company must to pay higher cost of
produce and the company get low income cause by pay a high salary for employee.

AEC (ASEAN Economics Community)


SMEs accounted for 96% of enterprises and between 50-85% of domestic
employment across Asean. Integrating these SMEs and supporting them in the inital period
will be a challenge throughout ASEAN but particularly in the lesser developed ASEAN
countries. Recently I was in Singapore and it is obvious that the Singapore government fully
realizes the challenge and the opportunity that the AEC will represent to SMEs and is putting
both the planning talent and the resources to better support their SMEs. I was also in
Vietnam and Thailand and although both countries are starting to verbalize and meet to
develop more effective plans for SME integration and support, it is obvious that these plans
are probably behind where they need to be. In countries, such as Cambodia, Laos and
Myanmar (Burma), plans are even further behind and more in need of support and
resources. So the most SMEs need to have packaging to hold product for import.

Source: http://www.prachachat.net/news_detail.php?newsid=1314755530&grpid=02&catid=no
http://www.business-in-asia.com/asia/asean_economic_community.html

39

Economic
The trend about economics of Thailand will expand in 4.5% Dr.Piyasak Manasan
The diractor of research and planning division of Kiatnakin Bank by the expand of
economics of Thailand will get factor from the increase of consumer product, the effect of
that come from increase minimum wage by government policy, so it will motivate about
consumer in region and the part of invest of private to start expand the invest in first quarter
and second quarter by the cause of invest the machine that need to repair and compensate the
damage of machine from flooding in last year (2011), beside the invest about industry to
restore the process of produce Spatial Development Planning and Strategy Officer
(SPSO)/NESDB/20 August 2555.

Social
The produce of package in Thailand will increase in every years because main income
of country come from the export so to make customer interest and choose to do business with
the company, CSR (Corporate Social Responsibility) will be another alternative to influence
customer to do business together in process of company, that realize every employee in
company, employee is the best resource of company so must give a take care and develop
performance, benefit and opportunity to the employee advantage by support about develop
knowledge and ability of employee include with external of company to show about the
company preserve the environment and guard benchmark of safety, including support activity
to develop and preserve the environment, energy by organized activity to campaign for
promote behavior to use resource in smart way Samart Co.,Ltd.

Source: http://www.prachachat.net/news_detail.php?newsid=1314755530&grpid=02&catid=no
http://www.business-in-asia.com/asia/asean_economic_community.html

40

Packaging environments
Paper packaging industry increased in production, exporting and importing, because
of the ASEAN Community have both positive and negative effects to paper packaging
industry, and domestic factors by a group of consumers more turned their attention to the
environment. The consumers want the packaging that is environmentally friendly. Packaging
design must consider the ability to reduce the amount of packaging used, because people
know and awareness of the dangers of global warming. It will be losses to the environment
and living organisms, which are the key elements of the Ecosystem. We must be protected,
and change in today. In Thailand has 3R to use for environmentally friendly. It is Reuse,
Reduce, and Recycle.
The choice of the packaging, that is friendly to the environment. It shows the
consumers and society, that our business is caring for the world. The important think about
the management of packaging "green" need to start focus on to the lifecycle of the package
from the beginning supplying until the ending of use. In the Product Box company is uses
natural raw materials, which can be decomposed to easily without destroying the natural
environment, and can be recycled. The Product Box Company is attentive to social and
environmental with choice of packaging for "green". This is not different from the general
packaging. It will protect from damage of goods or product that inside the box from
transportation and it is beautiful.
In the Product Box Company, the most of product is corrugated paper. That has to
produce the carton packaging to put goods or product to transportation. In company have
environment conservation to use the recycle paper into the processes of produce the carton
packaging. It is the policy to save the energy and save the world. It is the corporate social
responsibility.
Corrugated paper product in company
Most are made of corrugated material recycling, and often made from scrap of
recycled human. Manufacture of corrugated paper without the use of toxic materials, or
destruction of the ozone layer. The current have research and development capabilities of the
corrugated market all the time, in order to improve the properties, the ability of corrugated
paper, such as strength and the ability to print, resistant to moisture, and recycling. More than
74% of corrugated paper products are taken to recycling. The paper counts as one package
with rates being highest recycling.

Source: http://www.foodnetworksolution.com/knowledge/content/142
http://www.dae.mi.th/world.htm
http://www.thaipaperbox.com/about-paper.php
http://www.bangkokbiznews.com

41

Technology

Nowadays technology have role in many aspects of business. Many people use
machine to help in their business which technology in modern not only in term of
comfortable but technology assist in the production of goods. And the technology that we
choose in company is concern about internet webpage and truck. In the present, internet has
many roles in every industry because the number of people in communication by the internet
is higher than ever such as Facebook is a large social network online and popular in
nowadays which we use Fackbook to contact and send information to customer faster. And
truck support in the transportation, when the transportation is convenient and fast that effect
on satisfy of customer.

Technology in packaging

The packaging technology is important for logistic system because in term of safety
on product, we protect in quality of product and not harm to the environment. So we choose
in CUBE intelligent program, it help in enhance the capacity of packaging and design of
packaging which the program can calculate the size and style of packaging it effect in design
accuracy and minimum gap.

Sources: http://www.tradelogistics.go.th/download/file/5ee4543c.pdf

42

3.2 Competition Analysis (3Cs Analysis)

3.2.1 Competitor Analysis


Paper Box Limiter Partnership can provide the competitor into two groups. There are
direct competitor and indirect competitor. In term of direct competitor is the paper box
trading company by using e-commerce that same as PB Limited Partnership . Such as DPS
Limited Partnership and PJ Box. In term of indirect competitor is a company that they are
produce the product, use internet for sell the goods and transport the goods for customer.
Such as S C Paper-Pack Co.,Ltd.

Direct competitor
Design Packaging and Supply (DPS)

Design Packaging and Supply Limited Partnership is an trading company by using ecommerce to do the business. Main product of this company is a post office paper box.
Moreover DPS has another products such as corrugated box, plastic shockproof and OPP
tape. Target market of Design Packaging and Supply is retailer and wholesaler that most
using the internet. The promotion of this company have only one promotion that is discount
strategy, this promotion is for the order more than 3,000 baht. The transportation is to
transport the goods to customer buy Thailand post and private company, such as NTC, SDS
,CKT transportation.
Advantage Point

Disadvantage Point

- The company have customer loyalty.


- The transportation of their company are
reliable for customer.

- Do not have the information about the


company to make reliable of customer.
- The company has unclear information of
the amount to order products.
- The company do not have the standard to
guarantee their product.
- The price of product is a little bit cheaper
than the market.

Source: http://www.dps-postbox.com/?cid=1289592

43

PJ Box

PJ Box is an e-commerce business. Their main customer are the people use the
internet and have ability to buy low amount per order. The main product is Thailand post
paper box. A part from paper box they sell the tool for packing, second hand paper box, etc.
The price is quite high more than market price. The promotion of this shop is use a sale
promotion. There are; If you order Thailand post paper box 100 pieces, you will get free five
pieces and if you order 150 products from this shop, you will get free five paper boxes. They
transport the goods to customer by Thailand Post, but if the order more than 1,500 baht, they
will transport the goods to customer by private company.
Advantage Point

Disadvantage Point

- The company have customer loyalty.


- The website are guarantee by e- commerce
company.
- The transportation is free.

- Do not have the information about the


company to make reliable of customer.
- The contact is not available for customer.
- High price
- Sale promotion is long-run, so it cannot
motivate the customer.

Source: http://www.pj-box.co.th

44

3.2.2 Customer analysis


Product Box Limited Partnerships has target on the online shops or e-commerce in
Thailand, there are a lot of online shops on many websites. The famous websites, people want
to open online shops are around 17 websites, some websites are free, some websites want to
register the member, and pay the money to open online shops on the websites. We survey the
number of online shops and member of 17 famous websites in Thailand that show the number
on the table.
Web site
www.weloveshopping.com
www.shopup.com
www.lnwshop.com
www.pantipmarket.com
www.dealfish.co.th
www.thaionlinemarket.com
www.siamonlineshop.com
www.be2hand.com
th.888db.com
www.siamshop.com
www.market2u.com
www.shop2thai.com
www.ilovemyshopping.com
www.yeepou.com
www.plazacool.com
www.catabgtoday.com
www.tarad.com

Online shops
321,138
15,123
59,563
10,555
218,044
79,516
2,940
314,128
646
6,736
2,373
4,684
6,804
625
705
41
257,823

From the table, it shows number of online shops on each websites that the total online
shops are 1,301,444 shops. In total online shops, there are many catalogs that include fashion and
accessories, e-ticket, book, food drink and healthy goods, and etc. It shows on the table.

45

Product and Service


Clothing and jewery

30.8

e-Ticket

14.8

Book

13.4

Food, drink and healthy goods

13.3

Technology/Communication and photo

12.5

Entertainment/Sport/Stationary products

10.8

Booking services

8.7

Utensils and office

5.7

Electricity and electroacoustics

4.7

games and gifts

4.1

Softwares

3.9

Computor game

1.9

Customer behavior
In Industrial Estate have many companies and factories produce their product for sale
exchange or trade, they will pack their product and send their product to another company. In
many factories use corrugated box for pack their product, they want to save their product for
transport to customer and promote the product. Corrugated box has many qualifications for
them, low cost, save their product, strong, many sizes and many styles for make to order. In
location, they want to buy corrugated box from nearly their company that can reduce risk
from transport corrugated box to their factory, it effect to their production, and it easy to
order. And the quality of corrugated box, it effect to decision to buying, so Thai Industrial
Standards Institute Library (TISI), it is certificate the corrugated box. So it has three main
effects, qualification of corrugated box, location and quality of corrugated box.

46

3.3.3 Competitive Analysis


We used Five Forces model for analysis competitive that selling similar production our
company. ( Michael Porter )
1. Rivalry Among Current Competitors
In online shopping has many shop that sell product box, but each companies
set the price of box hasnt equal. Mostly companies focus online shop less than shop
of their sell, but we focus mostly online shopping and make lots of promotions with
online shopping more than competitor.
2. Bargaining Power of Suppliers
There are a lot of suppliers from Samutprakarn or near this province. There
can serve the production following my order. Moreover the price of production can be
lower, because we will order product box too much and then we can negotiate about
price of production lower and lower.
3. Bargaining Power of Customers
The bargaining power of customer has quite high, because there are a lot of
Paper products companies at Samutprakran that sell similar product, but we can solve
this problem from good negotiation and offer promotion that difference other
company. Moreover our company has good location, and near industry that used
Corrugated box more than competitor.
4. Threat of Substitute Products or Services
From now, every industries they used Corrugated box that produce by paper to
transport, its lower cost and easily to find or use. It has Normal box paper, but cannot
substitute Corrugated box, because that box havent flexible or strong as same as
Corrugated box. Most industries used Corrugated box to transport their product from
point one to other point. The Corrugated box is good way to protection their product
without broken. Moreover this box is not expensive.
5. Threat of New Entrance
The Product box has not easy to entry competition, because each companies
that use Corrugated box. They will have regular customer and they dont want to
change their suppliers without New company offer good promotion greater than old
company.

47

3.2 STP Analysis


Market Segmentation
Packaging segmentation
Market Segmentation of product box limited partnership is to provide type of
packaging that normally people in Thailand use for transportation, classifies by material of
packaging. In each types can separate into to group, there are online business (on website)
and non-online business (industrial, factory and etc.).
The product box product limited partnership is use the packaging segmentation to
analysis the packaging that normally consumers use in transportation. We divide the
packaging segmentation into pie chart for easy to understand and analysis. This pie chart is
show the percentage of packaging types. It has five segment that consist of 51.35% from
paper , 20.52% from metal, 14.61% from plastic ,9.91% from glass, 3.60% from other. There
are two group in each type of packaging; online business and non-online business.

Packaging Segmentation
Glass
10%

Others
4%

Plastic
15%
Paper
51%

Metal
20%

Source: 2552

Target Market
The target market of product box limited partnerships, we analyze paper packaging
segment and focus on online business. The target market are online shop and retailer because
this target market is bigger than other and online shops are increasing in every year. This
group use corrugated box for pack their product to transportation.

48

Position Analysis
More promotion

Paper Box Limited Partnership


DPS Limited Partnerships

High Price

Low Price
PJ Box

Less promotion
The product position of Product Box company have more promotion when compare
with others two company. But Product Box company use nearly standard price.

49

3.3

Marketing Mix/4P

Product
- The Company sale corrugated box, thick box have 2 types:
1. Thick three layers (Single wall) have a paper layer to make for surface of box and
wave of corrugated, paper make a surface of box. It is popular to contain a general
product that have a middle weight or take it to pad and partition another side of box
beside it can increase thick of box.

2. Thick five layers (Double wall) its different from three layer. It is complex more
than by increase amount of paper to make pad and partition for protect and strength,
popular to contain product that have a high weight and its can bring to produce to
composition to increase the strength of box.

50

Surface of box in two grades for the customer to use in their work as appropriate:

1. Paper grade KS or white paper focus on good image and high quality . It has a
strength and benchmark weight is 170 gram.

2. Paper KC is light brown paper, produce from recycle paper in 100 % to promote
about preserve environment and also look beautiful and strong, can place overlap
together.

51

Price
The price is determinant the image for the goods so the company must set the price
follow the cost and profit of company, but the price should not set a highest than market
value and not lowest more than cost, because to keep image and quality of product to make it
worth to buy by the price ,make the price not highest than market value and not lowest if
lowest or highest too much, it will look this product is low quality so if you price is goods,
your customer will trust your brand and have a confident to purchase the product.

Price strategy
-

Step 1 Search for the general price of competitor then we got the price of box each
company and they have difference price ,so we average price from price of each
product.
Step 2 After we have average price. We set the level of price up to size of our
product.
Step 3 The price of our product have higher average price because our company
have more promotion to promote our product, and then we can set price more than
average.

Retail price
Ready-Made Type 0
Ready-Made Type A
Ready-Made Type B
Ready-Made Type C

=
=
=
=

11 x 17 x 6
14 x 20 x 6
17 x 25 x 9
20 x 30 x 11

cm.
cm.
cm.
cm.

=
=
=
=

Ready-Made Type D

22 x 35 x 14

cm.

= 14.7 Bath.

Ready-Made Type E

24 x 40 x 17

cm.

= 19.7 Bath.

Ready-Made Type F

30 x 45 x 20

cm.

= 22 Bath.

Normal Carton No.1

14 x 20 x 6

cm.

= 4.3 Bath.

Normal Carton No.2

17 x 25 x 9

cm.

= 5.7 Bath.

Normal Carton No.3

20 x 30 x 11

cm.

= 7.7 Bath.

Normal Carton No.4

22 x 35 x 14

cm.

= 10.7 Bath.

Normal Carton No.5

24 x 40 x 17

cm.

= 12.7 Bath.

Normal Carton No.6

30 x 45 x 20

cm.

= 17.7 Bath.

52

4.7 Bath.
5.7 Bath.
7.7 Bath.
10.7 Bath.

Price of advertise in the internet


-cost for hire the programmer for create the website 3-4hundred thousand baht in the
first year.
-cost for rent the website from other server, if don't have own server website (depend
on population of the website that we rent)
-cost of remain the website in the next several years around 50,000 baht and renewal
fees 5,000-8,000 baht per years

Place

Industrial Estate Bang Phli, province Samutprakan. So the company choose place to
establish the office is important in many way, especially the way to transport the product to
the customer. Industrial Estate Bang Phli is the place that easy to transport the goods to the
customer, because this place is in the middle of the country, then the cost of transportation
will be in the same price and it can reduce cost of the company.

53

Promotion
Website
In the website has the information of the limited partnership, address, detail to contact
and order the product.
The Product Box limited partnership choose the package of 35,000 Baht per year,
then the website is available for online market. This package is to promote the PB limited
Partnership on the internet. Moreover this package will post the website of the company on
google.com, youtube.com, facebook.com, mobile or others.
Price for make the website is 35,000 baht per year.
Total price for 5 years = 175,000 baht
Product Box Partnership website is advertise on others website. To find more
customers on social network. Such as ;

The process to create website

Send the information of


service and product to
customer.

Create the website and


information of
service/products.

Online website is available


to use.

54

The customer can update


the website by themselves.

The system from seller that available to the website.

On website will show ;


1.Trustmark :
The Product Box Limited Partnership registered in Department Of Business
Development, The Ministry of commerce of Thailand. We will got DBD registered, this
Trustmark will show on company website. The advantage of this Trustmark are; guarantee
the website for customer and it can make reliability to the customer.

2.Thailand Post's Track & Trace system


"Welcome to Thailand Post's Track & Trace system. This system is designed for
customers in order to track item delivery in Thailand and International. Customers can follow
the result of searching request in very easy way. The step is start from input item number
which show on your receipt, then click the "Track" button,2013" The advantage of this mark
is make reliable to customer in transportation.

Source:

http://www.trustmarkthai.com/ecm/public/home.html
http://track.thailandpost.co.th/trackinternet/Default.aspx
http://www.dbd.go.th/mainsite/index.php?id=1

55

3. Payment mark
The limited partnership is registered with DBD e-certificate, to ensure that
customer in payment for goods and service. After customer paid for companys goods will
receive the order required. Because the project that the limited partnership registered the
system DBD e-certificate, has bank also attended. The customer can ask for the information
assertion that the limited partnership exists with participating banks and branches
everywhere. Bank can provide information for customer with Bangkok Bank, KrungThai
Bank, Government Savings Bank, and Kasikorn Bank, which has 2,265 branches across
Thailand.

How to payment?
Customer can choose ways to payment money into bank account of the limited
partnership multi-channel, depending on availability of individual customer such as direct
bank payments, payment via internet , ATM and credit card (VIZA, MASTERCARD and
etc.)
Siam Commercial Bank

KrungThai Bank

Kasikorn Bank

Bangkok Bank

Siam City Bank Public


Company Limited

TMB Bank Public


Company Limited

Bank of Ayudhya Public


Company Limited

UOB

Online payment system allows the limited partnership to serve customers who want to
buy products from the limited partnership by cutting money from the customers credit card.
The limited partnership will be able to manage information from the website and also get to
know the customers payment real time.
Customer want to buy products from the limited partnership can pay all the way to
throughout 24 hours for convenience, safety and reliability to the customer. After customer
pay for goods and then inform information about transfer to the limited partnership, a
message will automatically reply to the customer to confirm that the limited partnership has
been transferred to the customer order payments already. Moreover, the limited partnerships
also update the status of shipments on website to customer for check immediately or within
24 hours after receive money payment from customer.
**Notes**
For safety and confidence, customers should keep the document or receipt payment until receiving.

Source:

http://www.dbd.go.th/mainsite/index.php?id=25087
https://taradpay.com/new_pay/Service/creditcard.php

56

On website will show cont. ;


4. Website lock
The website will notification the customer if it has error in login 5 times for make the
security system to the customer information. The limited partnership will send the automatic
massage to the customer for inform the security password to the customer login and change
the new password. If the customer record personal information that important on website,
please observe padlock symbol in the left hand side on Universal Resource Locator (URL) of
website. In Universal Resource Locator will have padlock symbol for the customer to see that
the limited partnership uses Secure Sockets Layer (SSL), which the protocol is encrypted
communication channel between client computer with website. Secure Sockets Layer can
protect the information of customer from noise by other people.
Website of the limited partnership has create a secure connection to
customers privacy. It is make ensure that, when customer registering and
order the product. The information of customer will not be leaked or
someone impersonating led the customer data to cause of damage to the
customer. So when the customer seen the symbol, it can make sure that the
customer data will be kept securely in database of the limited partnership and
customer can be checked.
*the limited partnership use Extended Validation SSL certificates (EV-SSL),
so customer can see the name of company appear beside the symbol which
be green font *

Source : http://support.google.com/chrome/bin/answer.py?hl=th&answer=95617

57

Brochure for send to every customer who orders our product


(Send 20,000 paper per year, 5 years used 100,000 paper)

- A4 Glossy coated paper 105gram 0.5/piece x 100,000piese/for 5years = 50,000baht


- Deliver to Bangkok metropolitan region area 500baht = 50,500baht
- Price per one brochure 100,000/50,500 = 0.505baht
- Total price for 5years = 50,500 baht.

Source:

http://www.makewebeasy.com/webdesign/?gclid=CJnA0JPBkrUCFVF96wodClkAqg
http://www.naitamtook.com/brochour.html

58

Free Delivery to area 50 kilometer from the limited partnership

Free delivery to the customer in area 50 kilometer around the limited partnership
when order the product more than 1,500 baht.
Price of Natural Gas for Vehicles (NGV) is 11.5 baht per kilogram
In 1 day drive 15 kilometer x30days in 1month = 450 kilometer but NGV 1,600 baht
can drive more than 900 kilometer.
Total price of NGV in 1 month is 800 baht.
In year 1 used NGV 800 x12month = 9,600baht, and increase sale in August 5% and
December 5% = 9,680 baht per year.
In year 2 used NGV 880 x12month =10,560baht, increase sale in January 5%,
February 10%, August 5% and December 5% =10,780baht.
In year 3 used NGV 968 x12month =11,616baht, increase sale in January 5%,
February 10%, August 5% and December 5% = 11,858baht.
In year 4 used NGV 1,065 x12month =12,780baht, increase sale in January 5%,
February 10%, August 5% and December 5% =13,046baht.
In year 5 used NGV 1,172 x12month = 14,064 baht, increase sale in January 5%,
February 10%, August 5% and December 5% =14,358baht.

January
Free T-shirt for customer in every New Year
Price T-shirt free size 85baht, screen color 7baht per 1color (we use 4color =28baht)
and free blog screen.
in year 2 gift T-shirt 300 piece 300x85 = 25,500baht, screen color 300x28 =
8,400baht, total price 25,500+8,400 = 33,900baht and price per one T-shirt is 113baht
in year 3 gift T-shirt 450 piece 450x85 = 38,250baht, screen color 450x28 =
12,600baht, total price 38,250+12,600 = 50,850baht and price per one T-shirt is 113baht
in year 4 gift T-shirt 600 piece 600x85 = 51,000baht, screen color 600x28 =
16,800baht, total price 51,000+16,800 = 67,800baht and price per one T-shirt is 113baht
in year 5 gift T-shirt 800 piece 800x85 = 68,000baht, screen color 800x28 =
22,400baht, total price 68,000+22,400 = 90,400baht and price per one T-shirt is 113baht
Total price for 4 year is 242,950 baht

Source:

http://www.topboosters.net/wizContent.asp?wizConID=97&txtmMenu_ID=59

http://www.pandascreen.com/main/%E0%B8%A3%E0%B8%B2%E0%B8%84%E0%B8%B2%E0%B8%84%E0%B9%88%E0
%B8%B2%E0%B8%9A%E0%B8%A3%E0%B8%B4%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%87%E0%B8%B2%E0%B8%
99%E0%B8%AA%E0%B8%81%E0%B8%A3%E0%B8%B5%E0%B8%99%E0%B9%80%E0%B8%AA%E0%B8%B7%E0%B9%89%E0
%B8%AD.html

59

New Year card send to every customer in New Year festival.


Card size 6x4inches price per one piece for wholesale less than 400piece = 6.5baht
per piece and more than 450piece = 5.5baht per piece
in year 2 used 300piece x6.5 = 1,950 and price for deliver 50baht = 2,000baht
in year 3 used 500piece x5.5 = 2,750 and price for deliver 65baht = 2,815baht
in year 4 used 700piece x5.5 = 3,850 and price for deliver 65baht = 3,915baht
in year 5 used 900piece x5.5 = 4,950 and price for deliver 65baht = 5,015baht
Total price for 4 years = 13,745baht

In February
Valentines Day
For the customer who buys the product 800 baht will receive cartoon tape size 36
inches for free (order for produce the cartoon tape 1 piece 35 baht)
cartoon tape screen heart pattern width 2 inches 50 yards long and free delivery.
576 piece x35bath = 20,160 baht
Total price for 4 years = 80,640

Angpao in Chinese New Year Festival


The customer who buys the product more than 1,000 baht has right for win in random
name to get the Angpao reward value 500 baht 3 award, 1,000 baht 2 award and 1,500 baht 1
award.
Total reward (500x3) + (1,000x2) +1,500 = 5,000 baht
Total price for 5 years = 25,000 baht

In June
Gift free the whipcord in 1-30 June.
For the customer who buy the die cut box any size more than 600 baht, get the
whipcord 1 meter per 1 box follow the volume that customer order.
The white whipcord no.18 weight 0.5 kilogram, longer 425 meter and 90 baht per 1
roll.
Used 500 rolls x90baht = 45,000baht, total weight 250 kilogram and free delivery.
Total price for 5 years = 225,000 baht

Source:

www.facebook.com/chamcard
www.scpaperpack.co.th

60

In August
Mothers day card is send to every customer who orders our product in 5 days before
mothers day.
For mothers day Card size 6x4inches price per one piece for wholesale less than
450piece = 6.5baht per piece and more than 450piece = 5.5baht per piece
in year 1 used 200piece x6.5 = 1,300 and price for deliver 50baht = 1,350baht
in year 2 used 400piece x6.5 = 2,600 and price for deliver 50baht = 2,650baht
in year 3 used 450piece x5.5 = 2,475 and price for deliver 65baht = 2,540baht
in year 4 used 500piece x5.5 = 2,750 and price for deliver 65baht = 2,815baht
in year 5 used 600piece x5.5 = 3,300 and price for deliver 65baht = 3,365baht
total price for 5 years = 12,720baht

In September
Gift free the whipcord in 1-30 September.
For the customer who buy the die cut box any size more than 600 baht, get the
whipcord 1 meter per 1 box follow the volume that customer order.
The white whipcord no.18 weight 0.5 kilogram, longer 425 meter and 90 baht per 1
roll.
Used 500 rolls x90baht = 45,000baht, total weight 250 kilogram and free delivery.
Total price for 5 years = 225,000 baht

In October
Halloween Day
For the customer who buys the product 800 baht will receive cartoon tape size 36
inches for free (order for produce the cartoon tape 1 piece 35 baht)
cartoon tape screen Halloween pattern width 2 inches 50 yards long and free delivery.
576 piece x35bath = 20,160 baht
Total price for 4 years = 80,640 baht.

Source:

www.facebook.com/chamcard
www.scpaperpack.co.th
www.pandatape.com

61

In December
Fathers day card is send to every customer who orders our product in 5 days before
Fathers day.
For fathers day Card size 6x4inches price per one piece for wholesale less than
450piece = 6.5baht per piece and more than 450piece = 5.5baht per piece
in year 1 used 200piece x6.5 = 1,300 and price for deliver 50baht = 1,350baht
in year 2 used 400piece x6.5 = 2,600 and price for deliver 50baht = 2,650baht
in year 3 used 450piece x5.5 = 2,475 and price for deliver 65baht = 2,540baht
in year 4 used 500piece x5.5 = 2,750 and price for deliver 65baht = 2,815baht
in year 5 used 600piece x5.5 = 3,300 and price for deliver 65baht = 3,365baht
Total price for 5 years = 12,720baht

Gift voucher
when buy the product more than 3,000 baht has right to get the gift voucher
value 500 baht only 10 awards in 1-5 December by using random program to find the
lucky person.
Gift voucher 500 bath x10 awards =5,000 baht
Total price for 5 year = 25,000baht

In Year 5
Fuk Luk Sau in Chinese New Year for only the 20 customer that has most orders in
5years to show that our organization interested in customer royalty.
Fuk Luk Sau width 5centimeter high 8centimeter 150baht per 1 set of Fuk Luk Sau
Used 20 set x150 = 3,000baht and free price of deliver.

Source:

www.facebook.com/chamcard
http://www.numchoke.com/index.php?lay=show&ac=cat_show_pro_detail&cid=1817&pid=77512

62

3.4 Sales Forecast/Profit Estimation

From the promotion of the company every year

Sale forecast
The product box limited partnerships has target on the online shops in 17 famous
websites, there are 1,301,444 shops that include with 12 categories of product and service.
From the 12 categories, there are 2 categories that do not use the corrugated paper box, so we
will cut these categories out of the target market, both are around 23.5%, the real customer of
the company are 76.5% of all online shops from the survey.
1,301,444 x 0.765 = 995,605 shops
And company set the goal of first years at 0.8% of online shops that use the
corrugated paper box.
995,605 x 0.008 = 7,965 shops
In each month,
7,965/12 = 664 shops
The company expected the online shops that buy the corrugated paper boxes from
company will buy the boxes in average 100 boxes per shop
664 x 100 = 66,400 boxes
The company has 2 types of corrugated paper boxes that include Ready-Made Carton
and Normal Carton. From survey, more online shops buy Normal Carton more than ReadyMade Carton, 60% Normal Carton and 40% Ready-Made Carton. In Ready-Made Carton,
there are 7 types of box, online shop normally use type A, B and C, so the company will sell
Ready-Made Carton in type O 15%, A 20%, B 20%, C 20%, D 10%, E 10% and F 5%. In
Normal Carton, there are 6 types, online shops normally use No.1 30%, No. 2 25%, No.3
20%, No.4 10%, No.5 10% and No.6 5%.
The company will increase the number of boxes that sell to online shops at 10% every
year, this increase

63

Year 1: Sale Volume


Year 1
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
4183
A
5.7
5578
B
7.7
5578
C
10.7
5578
D
14.7
2789
E
19.7
2789
F
22.7
1394
Normal Carton
No.1
4.3
12550
No.2
5.7
10458
No.3
7.7
8366
No.4
10.7
4183
No.5
12.7
4183
No.6
17.7
2092
Total
144.7
69720

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

4382
5843
5843
5843
2922
2922
1461

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

4183
5578
5578
5578
2789
2789
1394

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

3984
5312
5312
5312
2656
2656
1328

4183
5578
5578
5578
2789
2789
1394

48804
65072
65072
65072
32536
32536
16268

13147
10956
8765
4382
4382
2191
73040

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

12550
10458
8366
4183
4183
2092
69720

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

11952
9960
7968
3984
3984
1992
66400

12550
10458
8366
4183
4183
2092
69720

146412
122010
97608
48804
48804
24402
813400

Year1 : Sale
Year 1
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
19661
A
5.7
31792
B
7.7
42948
C
10.7
59680
D
14.7
40995
E
19.7
54939
F
22.7
31653
Normal Carton
No.1
4.3
53963
No.2
5.7
59611
No.3
7.7
64421
No.4
10.7
44760
No.5
12.7
53127
No.6
17.7
37021
Total
144.7
574911

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

20597
33306
44993
62522
42948
57556
33160

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

19661
31792
42948
59680
40995
54939
31653

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

18725
30278
40902
56838
39043
52323
30146

19661
31792
42948
59680
40995
54939
31653

229379
370910
501054
696270
478279
640959
369284

56533
62449
67489
46892
55656
38784
602288

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

53963
59611
64421
44760
53127
37021
574911

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

51394
56772
61354
42629
50597
35258
547534

53963
59611
64421
44760
53127
37021
574911

629572
695457
751582
522203
619811
431915
6707296

64

Year 2: Sale Volume


Year 2
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
4602
A
5.7
6135
B
7.7
6135
C
10.7
6135
D
14.7
3068
E
19.7
3068
F
22.7
1534
Normal Carton
No.1
4.3
13805
No.2
5.7
11504
No.3
7.7
9203
No.4
10.7
4602
No.5
12.7
4602
No.6
17.7
2301
Total
144.7
76692

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

4821
6428
6428
6428
3214
3214
1607

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4602
6135
6135
6135
3068
3068
1534

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4382
5843
5843
5843
2922
2922
1461

4602
6135
6135
6135
3068
3068
1534

53684
71579
71579
71579
35790
35790
17895

14462
12052
9641
4821
4821
2410
80344

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13805
11504
9203
4602
4602
2301
76692

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13147
10956
8765
4382
4382
2191
73040

13805
11504
9203
4602
4602
2301
76692

161053
134211
107369
53684
53684
26842
894740

NOV

DEC

Year 2: Sale
Year 2
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
21627
A
5.7
34972
B
7.7
47242
C
10.7
65648
D
14.7
45095
E
19.7
60433
F
22.7
34818
Normal Carton
No.1
4.3
59360
No.2
5.7
65572
No.3
7.7
70863
No.4
10.7
49236
No.5
12.7
58439
No.6
17.7
40723
Total
144.7
632402

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

Total

22657
36637
49492
68774
47242
63311
36476

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

21627
34972
47242
65648
45095
60433
34818

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

20597
33306
44993
62522
42948
57556
33160

21627
34972
47242
65648
45095
60433
34818

252317
408001
551160
765897
526107
705055
406212

62186
68694
74238
51581
61222
42663
662517

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

59360
65572
70863
49236
58439
40723
632402

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

56533
62449
67489
46892
55656
38784
602288

59360
65572
70863
49236
58439
40723
632402

692529
765003
826740
574423
681792
475107
7378026

65

Year 3: Sale Volume


Year 3
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
5062
A
5.7
6749
B
7.7
6749
C
10.7
6749
D
14.7
3374
E
19.7
3374
F
22.7
1687
Normal Carton
No.1
4.3
15185
No.2
5.7
12654
No.3
7.7
10123
No.4
10.7
5062
No.5
12.7
5062
No.6
17.7
2531
Total
144.7
84361

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

5303
7070
7070
7070
3535
3535
1768

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

5062
6749
6749
6749
3374
3374
1687

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

4821
6428
6428
6428
3214
3214
1607

5062
6749
6749
6749
3374
3374
1687

59053
78737
78737
78737
39369
39369
19684

15908
13257
10605
5303
5303
2651
88378

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

15185
12654
10123
5062
5062
2531
84361

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

14462
12052
9641
4821
4821
2410
80344

15185
12654
10123
5062
5062
2531
84361

177159
147632
118106
59053
59053
29526
984214

Year3 : Sale
Year 3
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
23790
A
5.7
38469
B
7.7
51966
C
10.7
72213
D
14.7
49604
E
19.7
66477
F
22.7
38300
Normal Carton
No.1
4.3
65296
No.2
5.7
72129
No.3
7.7
77950
No.4
10.7
54160
No.5
12.7
64283
No.6
17.7
44796
Total
144.7
695642

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

24923
40301
54441
75652
51966
69642
40124

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

23790
38469
51966
72213
49604
66477
38300

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

22657
36637
49492
68774
47242
63311
36476

23790
38469
51966
72213
49604
66477
38300

277548
448802
606276
842487
578718
775561
446833

68405
75564
81662
56739
67344
46929
728768

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

65296
72129
77950
54160
64283
44796
695642

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

62186
68694
74238
51581
61222
42663
662517

65296
72129
77950
54160
64283
44796
695642

761782
841503
909414
631865
749971
522618
8115829

66

Year 4: Sale Volume


Year 4
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
5568
A
5.7
7424
B
7.7
7424
C
10.7
7424
D
14.7
3712
E
19.7
3712
F
22.7
1856
Normal Carton
No.1
4.3
16704
No.2
5.7
13920
No.3
7.7
11136
No.4
10.7
5568
No.5
12.7
5568
No.6
17.7
2784
Total
144.7
92797

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

5833
7777
7777
7777
3889
3889
1944

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5568
7424
7424
7424
3712
3712
1856

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5303
7070
7070
7070
3535
3535
1768

5568
7424
7424
7424
3712
3712
1856

64958
86611
86611
86611
43305
43305
21653

17499
14582
11666
5833
5833
2916
97216

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

16704
13920
11136
5568
5568
2784
92797

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

15908
13257
10605
5303
5303
2651
88378

16704
13920
11136
5568
5568
2784
92797

194874
162395
129916
64958
64958
32479
1082635

Year4 : Sale
Year 4
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
26169
A
5.7
42316
B
7.7
57163
C
10.7
79435
D
14.7
54565
E
19.7
73124
F
22.7
42130
Normal Carton
No.1
4.3
71825
No.2
5.7
79342
No.3
7.7
85745
No.4
10.7
59576
No.5
12.7
70712
No.6
17.7
49275
Total
144.7
765207

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

27415
44331
59885
83217
57163
76606
44136

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

26169
42316
57163
79435
54565
73124
42130

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

24923
40301
54441
75652
51966
69642
40124

26169
42316
57163
79435
54565
73124
42130

305303
493682
666903
926736
636590
853117
491516

75245
83120
89828
62413
74079
51622
801645

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

71825
79342
85745
59576
70712
49275
765207

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

68405
75564
81662
56739
67344
46929
728768

71825
79342
85745
59576
70712
49275
765207

837960
925653
1000355
695052
824968
574879
8927412

67

Year 5: Sale Volume


Year 5
Sale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
6125
A
5.7
8166
B
7.7
8166
C
10.7
8166
D
14.7
4083
E
19.7
4083
F
22.7
2042
Normal Carton
No.1
4.3
18374
No.2
5.7
15312
No.3
7.7
12249
No.4
10.7
6125
No.5
12.7
6125
No.6
17.7
3062
Total
144.7
102077

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

6416
8555
8555
8555
4278
4278
2139

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

6125
8166
8166
8166
4083
4083
2042

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

5833
7777
7777
7777
3889
3889
1944

6125
8166
8166
8166
4083
4083
2042

71454
95272
95272
95272
47636
47636
23818

19249
16041
12833
6416
6416
3208
106938

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

18374
15312
12249
6125
6125
3062
102077

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

17499
14582
11666
5833
5833
2916
97216

18374
15312
12249
6125
6125
3062
102077

214362
178635
142908
71454
71454
35727
1190899

DEC

Total

Year 5: Sale
Year 5
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
28786
A
5.7
46547
B
7.7
62879
C
10.7
87378
D
14.7
60021
E
19.7
80437
F
22.7
46343
Normal Carton
No.1
4.3
79008
No.2
5.7
87276
No.3
7.7
94319
No.4
10.7
65533
No.5
12.7
77783
No.6
17.7
54203
Total
144.7
841727

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

30156
48764
65874
91539
62879
84267
48550

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

28786
46547
62879
87378
60021
80437
46343

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

27415
44331
59885
83217
57163
76606
44136

28786
46547
62879
87378
60021
80437
46343

335834
543050
733594
1019409
700249
938428
540668

82770
91432
98811
68654
81487
56784
881810

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

79008
87276
94319
65533
77783
54203
841727

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

75245
83120
89828
62413
74079
51622
801645

79008
87276
94319
65533
77783
54203
841727

921756
1018219
1100391
764557
907465
632367
9820153

68

Marketing Expenses (Sales Incentive)


Year 1
year 1
Brochure
Angpao
free the whipcord
year 1
Celebration card
Gift voucher
Brochure
Free Deliver
Angpao
Website
free
whipcord
yearthe
1expense
Total
Celebration card
Gift voucher
Brochure
year
2
Free Deliver
Angpao
Website
free the whipcord
Brochure
year
Total1expense
Celebration
Free
T-shirt card
Gift voucher
New
Year card
Brochure
year 2
Free DeliverDay
Valentines
Angpao
Website
Angpao
free
the whipcord
Brochure
Totalthe
expense
free
whipcord
Celebration
Free T-shirt card
Celebration card
Gift
Newvoucher
Year card
year 2
Halloween
Free
DeliverDay
Valentines
Gift voucher
Website
Angpao
Brochure
Free
Deliver
Total
expense
free the
whipcord
Free T-shirt
Website
Celebration card
Total
expense
New Year
card
year
2
Halloween
Valentines Day
Gift voucher
year
3
Angpao
Brochure
Free Deliver
free the whipcord
Free
T-shirt
Website
Brochure
Celebration card
New
card
TotalYear
expense
Free
T-shirt
Halloween
Valentines Day
New
Year card
Gift voucher
Angpao
year 3
Valentines
Free DeliverDay
free the whipcord
Angpao
Website
Celebration
Brochure card
free
whipcord
Totalthe
expense
Halloween
Free T-shirt
Celebration card
Gift
Newvoucher
Year card
Halloween
year 3
Free
DeliverDay
Valentines
Gift voucher
Website
Angpao
Free
Deliver
Brochure
Total
expense
free the
whipcord
Website
Free T-shirt
Celebration card
Total
expense
New Year
card
year
3
Halloween
Valentines Day
Gift voucher
year
4
Angpao
Brochure
Free Deliver
free the whipcord
Free
T-shirt
Website
Brochure
Celebration card
New
card
TotalYear
expense
Free
T-shirt
Halloween
Valentines Day
New
Year card
Gift voucher
Angpao
year 4
Valentines
Free DeliverDay
free the whipcord
Angpao
Website
Celebration
Brochure card
free
whipcord
Totalthe
expense
Halloween
Free T-shirt
Celebration card
Gift
Newvoucher
Year card
Halloween
year 4
Free
DeliverDay
Valentines
Gift voucher
Website
Angpao
Free
Deliver
Brochure
Total
expense
free the
whipcord
Website
Free T-shirt
Celebration card
Total
expense
New Year
card
year
4
Halloween
Valentines Day
Gift voucher
year
5
Angpao
Brochure
Free Deliver
free the whipcord
Free
T-shirt
Website
Brochure
Celebration card
New
card
TotalYear
expense
Free
T-shirt
Halloween
Valentines Day
New
Year card
Gift voucher
Angpao
year 5
Valentines
Free DeliverDay
free the whipcord
Angpao
Website
Celebration
Brochure card
free
whipcord
Totalthe
expense
Halloween
Free T-shirt
Celebration card
Gift
Newvoucher
Year card
Halloween
year 5
Free
DeliverDay
Valentines
Gift voucher
Website
Angpao
Free
Deliver
Brochure
Total
expense
free the
whipcord
Website
Free T-shirt
Celebration card
Fuk
Sau
NewLuk
Year
card
year
5
Halloween
Total
expense
Valentines
Day
Gift voucher
Angpao
Brochure
Free Deliver
free the whipcord
year T-shirt
5
Free
Website
Celebration card
New
Year
card
Fuk Luk
Sau
Halloween
Brochure
Valentines
Day
Total
expense
Gift
voucher
Free T-shirt
Angpao
Free
Deliver
Newthe
Year
card
free
whipcord
Website
Valentines Day
Celebration
card
Fuk
Luk Sau
Angpao
Halloween
Total
expense
freevoucher
the whipcord
Gift
Celebration
Free
Deliver card
Halloween
Website
Gift
voucher
Fuk Luk Sau
Free Deliver
Total
expense
Website
Fuk Luk Sau
Total expense

January

February

1,666.67

1,666.67
5,000
45,000
January
February
1,666.67
1,666.67
800
800
5,000
35,000
45,000 February
January
82,466.67
7,466.67
5
10
1,666.67 February
1,666.67
January
800
800
5,000
35,000
45,000
1,666.67
1,666.67
January
February
82,466.67
7,466.67
33,900
5
10
2,000
1,666.67 February
1,666.67
January
800
800
20,160
5,000
35,000
5,000
45,000
1,666.67
1,666.67
82,466.67
7,466.67
45,000
33,900
5
10
2,000
January
February
800
800
20,160
35,000
5,000
1,666.67
1,666.67
924
968
82,466.67
7,466.67
45,000
33,900
35,000
5
10
118,490.67
2,000 27,794.67
January
February
5
10
20,160
January
February
5,000
1,666.67
1,666.67
924
968
45,000
33,900
35,000
1,666.67
1,666.67
2,000 27,794.67
118,490.67
50,850
20,160
5
10
2,815
5,000
January
February
20,160
924
968
45,000
5,000
35,000
1,666.67
1,666.67
45,000 27,794.67
118,490.67
50,850
5
10
2,815
January
February
924
968
20,160
35,000
5,000
1,016
1,065
1,666.67
1,666.67
118,490.67
45,000 27,794.67
35,000
50,850
5
10
136,348.07
2,815 27,891.47
January
February
5
10
20,160
January
February
5,000
1,666.67
1,666.67
1,016
1,065
45,000
50,850
35,000
1,666.67
1,666.67
2,815 27,891.47
136,348.07
67,800
20,160
5
10
3,915
5,000
January
February
20,160
1,016
1,065
45,000
5,000
35,000
1,666.67
1,666.67
45,000 27,891.47
136,348.07
67,800
5
10
3,915
January
February
1,016
1,065
20,160
35,000
5,000
1,118
1,172
1,666.67
1,666.67
136,348.07
45,000 27,891.47
35,000
67,800
5
10
154,499.92
3,915 27,998.17
January
February
5
10
20,160
January
February
5,000
1,666.67
1,666.67
1,118
1,172
45,000
67,800
35,000
1,666.67
1,666.67
3,915 27,998.17
154,499.92
90,400
20,160
5
10
5,015
5,000
January
February
20,160
1,118
1,172
45,000
5,000
35,000
1,666.67
1,666.67
45,000 27,998.17
154,499.92
90,400
5
10
5,015
January
February
1,118
1,172
20,160
35,000
5,000
1,231
1,290
1,666.67
1,666.67
154,499.92
45,000 27,998.17
35,000
90,400
5
10
3,000
5,015
January
February
178,312.27 31,116.67
20,160
5
10
5,000
1,666.67
1,666.67
1,231
1,290
45,000
January
90,400
35,000 February
5,015
3,000
1,666.67 31,116.67
1,666.67
20,160
178,312.27
90,400
5,000
5
10
1,231
1,290
5,015
45,000
35,000
20,160
3,000
5,000
178,312.27
45,000 31,116.67
5
10
1,231
1,290
35,000
3,000
1,231 31,116.67
1,290
178,312.27
35,000
5
10
3,000
178,312.27 31,116.67
5
10

March

April

1,666.67

August

1,666.67

June
July
Promotion expense
1,666.67
1,666.67
1,666.67

March

April

May

August September
1,350

1,666.67
800

1,666.67
800

June
July
Promotion expense
1,666.67
1,666.67
1,666.67
800
800
800

March
2,466.67

April
2,466.67

1,666.67
March
800

1,666.67
April
800

August
3,856.67 September
2,466.67
1,350
5
1,666.67 September
1,666.67
August
840
800

1,666.67
March
2,466.67

1,666.67
April
2,466.67

1,666.67
March
800

1,666.67
April
800

1,666.67
2,466.67

1,666.67
2,466.67

May
June
July
2,466.67
2,466.67
2,466.67
Promotion expense
1,666.67
1,666.67
1,666.67
May
June
July
800Promotion800
expense 800
1,666.67
1,666.67
1,666.67
May
June
July
2,466.67
2,466.67
2,466.67
Promotion expense
1,666.67
1,666.67
1,666.67
May
June
July
800
800
800
Promotion expense
1,666.67
1,666.67
1,666.67
2,466.67
2,466.67
2,466.67

March
800

April
800

1,666.67
880
2,466.67

1,666.67
880
2,466.67

2,546.67
March

2,546.67
April

March
1,666.67
880

April
1,666.67
880

1,666.67
2,546.67

1,666.67
2,546.67

March
880

April
880

1,666.67
2,546.67

1,666.67
2,546.67

March
880

April
880

968
1,666.67
2,546.67

968
1,666.67
2,546.67

2,634.67
March

2,634.67
April

March
1,666.67
968

April
1,666.67
968

1,666.67
2,634.67

1,666.67
2,634.67

March
968

April
968

1,666.67
2,634.67

1,666.67
2,634.67

March
968

April
968

1,065.00
1,666.67
2,634.67

1,065.00
1,666.67
2,634.67

2,731.67
March

2,731.67
April

March
1,666.67
1,065.00

April
1,666.67
1,065.00

1,666.67
2,731.67

1,666.67
2,731.67

March
1,065.00

April
1,065.00

1,666.67
2,731.67

1,666.67
2,731.67

March
1,065.00

April
1,065.00

1,172.00
1,666.67
2,731.67

1,172.00
1,666.67
2,731.67

May

Year 2

May
June
July
800
800
800
Promotion expense
1,666.67
1,666.67
1,666.67
880
880
880
2,466.67
2,466.67
2,466.67
2,546.67
2,546.67
2,546.67
May
June
July
Promotion expense
May
June
July
1,666.67
1,666.67
1,666.67
880
880
880
Promotion expense
1,666.67
1,666.67
1,666.67
2,546.67
2,546.67
2,546.67
May

June
July
880
880
880
Promotion expense
1,666.67
1,666.67
1,666.67
2,546.67
2,546.67
2,546.67

Year 3

May
June
July
880
880
880
Promotion expense
968
968
968
1,666.67
1,666.67
1,666.67
2,546.67
2,546.67
2,546.67
2,634.67
2,634.67
2,634.67
May
June
July
Promotion expense
May
June
July
1,666.67
1,666.67
1,666.67
968
968
968
Promotion expense
1,666.67
1,666.67
1,666.67
2,634.67
2,634.67
2,634.67
May
June
July
968
968
968
Promotion expense
1,666.67
1,666.67
1,666.67
2,634.67
2,634.67
2,634.67

May
June
July
968
968
968
Promotion expense
1,065.00
1,065.00
1,065.00
1,666.67
1,666.67
1,666.67
2,634.67
2,634.67
2,634.67

Year 4

2,731.67
2,731.67
2,731.67
May
June
July
Promotion expense
May
June
July
1,666.67
1,666.67
1,666.67
1,065.00
1,065.00
1,065.00
Promotion expense
1,666.67
1,666.67
1,666.67
2,731.67
2,731.67
2,731.67
May
June
July
1,065.00
1,065.00
1,065.00
Promotion expense
1,666.67
1,666.67
1,666.67
2,731.67
2,731.67
2,731.67

May
June
July
1,065.00
1,065.00
1,065.00
Promotion expense
1,172.00
1,172.00
1,172.00
1,666.67
1,666.67
1,666.67
2,731.67
2,731.67
2,731.67

1,666.67

1,666.67
840

September
1,666.67

1,666.67
800

1,666.67
1,666.67
August
3,856.67 September
2,466.67
1,350
5
1,666.67 September
1,666.67
August
840
800
1,666.67
1,666.67
3,856.67
2,466.67
1,350
5
2,650
August September
840
800

1,666.67
1,666.67
924
880
3,856.67
2,466.67
5
2,650
5,240.67
2,546.67
August September
5
August September
1,666.67
1,666.67
924
880
1,666.67
1,666.67
2,650
5,240.67
2,546.67
5
August September
924
880
2,650
1,666.67
1,666.67
5,240.67
2,546.67
2,540
5
August September
924
880

1,016
968
1,666.67
1,666.67
5,240.67
2,546.67
5
2,540
5,223.07
2,634.67
August September
5
August September
1,666.67
1,666.67
1,016
968
1,666.67
1,666.67
2,540
5,223.07
2,634.67
5
August September
1,016
968
2,540
1,666.67
1,666.67
5,223.07
2,634.67
2,815
5
August September
1,016
968

1,118
1,065.00
1,666.67
1,666.67
5,223.07
2,634.67
5
2,815
5,599.92
2,731.67
August September
5
August September
1,666.67
1,666.67
1,118
1,065.00
1,666.67
1,666.67
2,815
5,599.92
2,731.67
5
August September
1,118
1,065.00
2,815
1,666.67
1,666.67
5,599.92
2,731.67
3,365
5
August September
1,118
1,065.00

1,231
1,172.00
1,666.67
1,666.67
5,599.92
2,731.67
5
3,365
May
June
July
August September
2,838.67
2,838.67
2,838.67
6,262.27
2,838.67
Promotion expense
5
1,666.67
1,666.67
1,666.67
1,666.67
1,666.67
1,172.00
1,172.00
1,172.00
1,231
1,172.00
May
June
July
August September
3,365
Promotion expense
1,666.67
2,838.67 1,666.67
2,838.67 1,666.67
2,838.67 1,666.67
6,262.27 1,666.67
2,838.67
5
1,172.00
1,172.00
1,172.00
1,231
1,172.00

March
2,838.67

April
2,838.67

1,666.67
1,172.00
March

1,666.67
1,172.00
April

1,666.67
2,838.67

1,666.67
2,838.67

1,172.00

1,172.00

2,838.67

2,838.67

2,838.67

2,838.67

2,838.67

1,172.00

1,172.00

1,172.00

1,172.00

1,172.00

1,172.00
2,838.67

1,172.00
2,838.67

1,172.00
2,838.67

1,172.00
2,838.67

1,172.00
2,838.67

2,838.67

2,838.67

2,838.67

2,838.67

2,838.67

Year 5

3,365

69

6,262.27
5
3,365
1,231

1,231
6,262.27
5
6,262.27
5

2,838.67
1,172.00

1,172.00
2,838.67

2,838.67

October
1,666.67

November December
1,666.67

1,666.67

Total

20,000
5,000
45,000
October November December
Total
1,350
2,700
5,000
5,000
1,666.67
1,666.67
1,666.67
20,000
800
800
840
9,680
5,000
35,000
45,000
October
Total
2,466.67 November
2,466.67 December
8,856.67
122,380
1,350
2,700
5 ######
5,000
5,000
1,666.67 November
1,666.67 December
1,666.67
20,000
October
Total
800
800
840
9,680
5,000
35,000
45,000
1,666.67
1,666.67
1,666.67
20,000
October
Total
2,466.67 November
2,466.67 December
8,856.67
122,380
1,350
2,700
33,900
5 ######
5,000
5,000
2,000
1,666.67 November
1,666.67 December
1,666.67
20,000
October
Total
800
800
840
9,680
20,160
5,000
35,000
5,000
45,000
1,666.67
1,666.67
1,666.67
20,000
2,466.67
2,466.67
8,856.67
122,380
45,000
1,350
2,700
33,900
2,6505 ######
5,300
5,000
5,000
2,000
October
Total
20,160 November December
20,160
800
800
840
9,680
20,160
5,000
5,000
35,000
5,000
1,666.67
1,666.67
1,666.67
20,000
880
880
924
10,780
2,466.67
2,466.67
8,856.67
122,380
45,000
33,900
35,000
5 ######
2,650
5,300
22,706.67
2,546.67 10,240.67
202,300
2,000
October
Total
20,160 November December
20,160
5 ######
20,160
5,000
5,000
October November December
Total
5,000
1,666.67
1,666.67
1,666.67
20,000
880
880
924
10,780
45,000
33,900
35,000
1,666.67
1,666.67
1,666.67
20,000
2,650
5,300
2,000
22,706.67
2,546.67 10,240.67
202,300
50,850
20,160
20,160
20,160
5 ######
2,815
5,000
5,000
5,000
October November December
Total
20,160
880
880
924
10,780
45,000
5,000
35,000
2,650
5,300
1,666.67
1,666.67
1,666.67
20,000
45,000
22,706.67
2,546.67 10,240.67
202,300
20,160
20,160
50,850
2,5405 ######
5,080
5,000
5,000
2,815
20,160 November December
20,160
October
Total
880
880
924
10,780
20,160
5,000
5,000
35,000
5,000
968
968
1,016
11,858
1,666.67
1,666.67
1,666.67
20,000
22,706.67
2,546.67 10,240.67
202,300
45,000
35,000
50,850
5 ######
2,540
5,080
22,794.67
2,634.67 10,223.07
220,923
2,815
October
Total
20,160 November December
20,160
5 ######
20,160
5,000
5,000
October November December
Total
5,000
1,666.67
1,666.67
1,666.67
20,000
968
968
1,016
11,858
45,000
50,850
35,000
1,666.67
1,666.67
1,666.67
20,000
2,540
5,080
2,815
22,794.67
2,634.67 10,223.07
220,923
67,800
20,160
20,160
20,160
5 ######
3,915
5,000
5,000
5,000
October November December
Total
20,160
968
968
1,016
11,858
45,000
5,000
35,000
2,540
5,080
1,666.67
1,666.67
1,666.67
20,000
45,000
22,794.67
2,634.67 10,223.07
220,923
20,160
20,160
67,800
2,8155 ######
5,630
5,000
5,000
3,915
20,160 November December
20,160
October
Total
968
968
1,016
11,858
20,160
5,000
5,000
35,000
5,000
1,065.00
1,065.00
1,118
13,046
1,666.67
1,666.67
1,666.67
20,000
22,794.67
2,634.67 10,223.07
220,923
45,000
35,000
67,800
5 ######
2,815
5,630
22,891.67
2,731.67 10,599.92 240,711.25
3,915
October
Total
20,160 November December
20,160
5 ######
20,160
5,000
5,000
October November December
Total
5,000
1,666.67
1,666.67
1,666.67
20,000
1,065.00
1,065.00
1,118
13,046
45,000
67,800
35,000
1,666.67
1,666.67
1,666.67
20,000
2,815
5,630
3,915
22,891.67
2,731.67 10,599.92 240,711.25
90,400
20,160
20,160
20,160
5 ######
5,015
5,000
5,000
5,000
October November December
Total
20,160
1,065.00
1,065.00
1,118
13,046
45,000
5,000
35,000
2,815
5,630
1,666.67
1,666.67
1,666.67
20,000
45,000
22,891.67
2,731.67 10,599.92 240,711.25
20,160
20,160
90,400
3,3655 ######
6,730
5,000
5,000
5,015
20,160 November December
20,160
October
Total
1,065.00
1,065.00
1,118
13,046
20,160
5,000
5,000
35,000
5,000
1,172.00
1,172.00
1,231
14,358
1,666.67
1,666.67
1,666.67
20,000
22,891.67
2,731.67 10,599.92 240,711.25
45,000
35,000
90,400
5 ######
3,365
6,730
3,000
5,015
October
Total
20,160 November December
20,160
22,998.67
2,838.67 11,262.27 ######
20,160
5,000
5,000
5 ######
5,000
1,666.67
1,666.67
1,666.67
20,000
1,172.00
1,172.00
1,231
14,358
45,000
October November December
Total
90,400
35,000
3,365
6,730
5,015
3,000
20,160
20,160
1,666.67
20,000
20,160
22,998.67 1,666.67
2,838.67 1,666.67
11,262.27 ######
5,000
5,000
90,400
5,000
5 ######
1,172.00
1,172.00
1,231
14,358
5,015
45,000
35,000
20,160
3,365
6,730
3,000
5,000
20,160
20,160
22,998.67
2,838.67 11,262.27 ######
45,000
5,000
5,000
5 ######
3,365
6,730
1,172.00
1,172.00
1,231
14,358
20,160
20,160
35,000
5,000
5,000
3,000
1,172.00
1,231 ######
14,358
22,998.67 1,172.00
2,838.67 11,262.27
35,000
5 ######
3,000
22,998.67
2,838.67 11,262.27 269,822.80
5 269,822.84

Conclusion Selling Expense


The selling expense of Product Box limited partnership is will be increase follow the
marketing in each year. In each year have the promotion in famous festival, started in
February first year have Angpao in Chinese New Year festival is the reward to the customer,
In June give free the whipcord all month, In August send mothers day card to the customer,
In September give free the whipcord all month same June, In December send fathers day
card to the customer and have gift voucher to the lucky customer only 10 person. Second year
have new promotion to support old promotion in first year is give T-shirt to all customer in
New Year festival January, free the cartoon tape in Valentine festival in February, free the
cartoon tape in October, and used all promotion in each year. Until year five have the special
promotion is give Fuk Luk Sau in Chinese New Year for only 20 customers who has most
order in five year ago. All of promotion is to increase selling and to promote the limited
partnership that our limited partnership is not only sale the product but we sale the service
and caring of customer.

70

Chapter 4 : Investment Cost

4.1 Pre-Operating Cost

Price(Bath)
50.00

Pre-Operating
Commercial Registration
Fee

5,000.00
0.00
0.00

Registration fee
Telephone register fee
Internet register fee
Total

5,050.00

Commercial Registration Fee: Paper Box Limited Partnership is perform act as


New commercial registration.
Registration fee: Paper Box Limited Partnership registrar the partnerships that
fund of partnerships are totally more than 5,000,000 bath.
Telephone registers fee: Installation fee for free from promotion of True. Internet
registers fee: Entrance Fee, Modem Installation service fee that for free from
promotion of True.

Source: http://www.dbd.go.th/mainsite/index.php?id=101&L=

71

4.2 Investment Cost

Land/Building Cost
The product box company buy the commercial building at Bang Bor, Samutprakarn to
be the office, unit area equal 18 square yard or 72 square meters. The price of commercial
building is 3,750,000 Baht per month and the company buy in first year. The owner have
office equipment to tenant.

Machine/Equipments/Tools
TATA Xenon Giant Heavy Duty CNG Plus

Order ; 1 cars , Price 569,000/pickup.

Source : http://www.thaihometown.com/buildings/20512

72

Equipments/Tools
Item

Detail

Amount

Meeting desk

- Rectangular conference table


240cm.
- Size 240x120x75 CM

Price Per
Unit
5720

Meeting chairs

- PVC from Msc-Furniture


- Size 46x48x90 CM

10

890

Office desk

- 2 drawer, version MM 120 BBE/BK


- Size 120x60x57cm

2950

17,700

Office chairs

- Version SA 46,
- Color black
- Size 53 (W) x64 (D) x80 (H)
cm

980

5,880

Sofa (set)

- Sofa set version BB01 free


coffee table

4500

4,500

File cabinet

- Top; Thickness 25 mm.


Melamine coat
-Size 80x40x157

2100

2,100

File cabinet

- Top; Thickness 25 mm.


Melamine coat
-Size 80x40x157

2600

5,200

Dining table set

- Size 90x90x75cm

Table:1
Chair:4

73

Total Price
5,720

8,900

Table:1900 3,220
Chair:330

Item

Detail

Amount

Water dispenser

- Water dispenser Sharp,


- Version SB-29 4,700 Baht

Price
Per Unit
4,700

Refrigerator

- Refrigerator Mitsubishi,
- Version MR-18DA 6.4Q

6,250

6,250

Computer

- All-in-one Lenovo Idea Centre


C240 (57312294)

10,260

61,560

Printer

Canon ALL IN ONE LASER


PRINTER MF4550D

8,200

8,200

Telephone

- Reach CID502V2
- Show the contract number.

499

499

Telephone

- Reach DT-1000

299

598

Fax

- Fax SHARP FO-31

2999

5,998

TV

- Toshiba LCD TV 32 Inch - series

7999

7,999

HV10T

74

Total Price
4,700

Item

Detail

Air Conditioner

- DAIKIN Wide Cool


-(Code: FT-09 LV2S), 9,000 BTU

Air Conditioner

- DAIKIN

Amount

Price
Per Unit
15,900

Total Price

37,200

74,400

- (Code: FH30NUV2S), 30,000


BTU

Versatile table

- version : CS-GT45120
- Size : 120(W)x45(D)x75(H)

1,150

1,150

Rack

- Size 28 x 40 x 34.5

190

190

256,564

Total

cm

75

4.4 Location

Soi Bangpla 21

Soi Bangpla 23
Su Lao Bangpla
school


Soi Bangpla 12

Soi Bangpla 14

Bic C-Bangphli
Industrial Estate - Bangphli

Location of Product Box Company is located near Teparak road, Samut Prakarn

Location of the product Box company is in Amphoe Bang Phli, Samut Prakan. The
building located on Teparak road. Left hand side is near Soi Bangpla 23 and Su Lao Bangpla
School. Right hand side is near Soi Bangpla 21.

76

4.5 Facility Layout

Facility Layout: The building is 2 boxes with 3 floors. It has area 8 x 20 x 3 meters in
each floor. First floor is the advertising room, warehouse, and toilet. Second floor is an office
zone have the room for an accountant, marketing, manager, meeting room, pantry zone and
toilet. Third floor is a multi - purpose room.

First floor: At the front is garage for the customer and for domestic transportation. On the
brown floor (4x8 meter) is the advertise rooms for customer contact with the organization and the
gray area is warehoused for stock the product that the customer can visit to see our product. And toilet
size is 3x2 meter in the right corner.

77

Second floor: Behind stair is the office zone having room for manager, accountant,
marketing, and seller room (3x3 meter in each room, except manager room is 3x4 meter). On
the right side is pantry zone having refrigerator, water dispenser and dining table set. And
toilet size is 3x2 meter at the right corner of the floor.

Third floor: Step For this floor is the multi-purpose room to store the product.

78

4.6 Depreciation of equipment and tools

No.

Item

Amount

Price per
unit

Total
price

Depreciation(years)

Meeting desk

5,720

5,720

Depreciation
expense(per
year)
1144.00

Depreciation
expense(per
month)
95.33

Meeting chairs

10

890

8,900

1780.00

148.33

Office desk

2,950

17,700

3540.00

295.00

Office chairs

980

5,880

1960.00

163.33

Sofa (set)

4,500

4,500

900.00

75.00

File cabinet

2,100

2,100

420.00

35.00

File cabinet(2)

2,600

5,200

1040.00

86.67

Dining table set(table)

1,900

1,900

380.00

31.67

Dining table set(chair)

330

1,320

440.00

36.67

10

Water dispenser

4,700

4,700

940.00

78.33

11

Refrigerator

6,250

6,250

781.25

65.10

12

Computer

10,260

61,560

20520.00

1710.00

13

Printer

8,200

8,200

2050.00

170.83

14

Telephone(CID502V2)

499

499

99.80

8.32

15

Telephone(DT-1000)

299

598

119.60

9.97

16

Fax SHARP FO-31

2,999

5,998

1199.60

99.97

17

TV

7,999

7,999

1599.80

133.32

18

15,900

31,800

10

3180.00

265.00

37,200

74,400

10

7440.00

620.00

20

Air Conditioner (Small


size)
Air Conditioner (Medium
size)
Fire Extinguisher

690

2,600

520.00

43.33

21

Fire Alarm

490

980

196.00

16.33

22

Automatic Energy Light

890

1,780

356.00

29.67

23

Private Branch Exchange

3,000

3,000

10

300.00

25.00

24

Versatile table

1,150

1,150

230.00

19.17

25

Rack

190

190

38.00

3.17

51174.05

4,265

19

Total

79

Depreciation of building
Building : 3,750,000
Second year

Forth year

Depreciation; 187,500 Baht

Depreciation; 187,500 Baht

Accumulate Depreciation; 375,000 Baht

Accumulate Depreciation; 750,000 Baht

Building Value; 3,375,000 Baht

Building Value; 2,437,500 Baht

Third year

Fifth year

Depreciation; 187,500 Baht

Depreciation; 187,500 Baht

Accumulate Depreciation; 562,500 Baht

Accumulate Depreciation; 937,500 Baht

Building Value; 3,000,000 Baht

Building Value; 1,687,500 Baht

Second year

Forth year

Depreciation; 113,800 Baht

Depreciation; 113,800 Baht

Accumulate Depreciation; 227,600 Baht

Accumulate Depreciation; 386200 Baht

Building Value; 341,400 Baht

Building Value; 113,800 Baht

Depreciation; 113,800 Baht

Third year

Fifth year

Building Value; 455,200 Baht

Depreciation; 113,800 Baht

Depreciation; 113,800 Baht

Accumulate Depreciation; 272,400Baht

Accumulate Depreciation;500,000 Baht

Building Value; 227,600 Baht

Building Value; 0 Baht

- Depreciation of building : 20 years

First year
Depreciation; 187,500 Baht
Building Value; 3,562,500 Baht

Depreciation of Car
Building : 569,000
- Depreciation of Car : 5 years

First year

80

Depreciation Expense
No.
1.00
2.00
3.00
4.00
5.00
6.00
7.00
9.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
17.00
18.00
19.00
20.00
21.00
22.00
23.00
24.00
25.00

Item
Amount
Total price Jan.
Feb.
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Meeting desk
1.00
5,720.00
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
95.33
1,144.00
Meeting chairs 10.00
8,900.00
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
148.33
1,780.00
Office desk
6.00
17,700.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
295.00
3,540.00
Office chairs
6.00
5,880.00
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
163.33
1,960.00
Sofa (set)
1.00
4,500.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
75.00
900.00
File cabinet
1.00
2,100.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
35.00
420.00
File cabinet(2)
2.00
5,200.00
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
86.67
1,040.00
Dining table set(table)
1.00
1,900.00
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
31.67
380.00
Dining table set(chair)
4.00
1,320.00
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
36.67
440.00
Water dispenser 1.00
4,700.00
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
78.33
940.00
Refrigerator
1.00
6,250.00
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
65.10
781.25
Computer
6.00
61,560.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
1,710.00
20,520.00
Printer
1.00
8,200.00
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
170.83
2,050.00
Telephone(CID502V2)
1.00
499.00
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
8.32
99.80
Telephone(DT-1000)
2.00
598.00
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
9.97
119.60
Fax SHARP FO-31
2.00
5,998.00
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
99.97
1,199.60
TV
1.00
7,999.00
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
133.32
1,599.80
Air Conditioner (Small
2.00 size)31,800.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
265.00
3,180.00
Air Conditioner (Medium
2.00 size)
74,400.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
620.00
7,440.00
Fire Extinguisher 4.00
2,600.00
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
43.33
520.00
Fire Alarm
2.00
980.00
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
16.33
196.00
Automatic Energy2.00
Light
1,780.00
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
29.67
356.00
Private Branch Exchange
1.00
3,000.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
25.00
300.00
Versatile table 1.00
1,150.00
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
19.17
230.00
Rack
1.00
190.00
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
3.17
38.00
Total
51,174.05

Year 1 : Accumulate depreciation expense

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
24
25

Item
Meeting desk
Meeting chairs
Office desk
Office chairs
Sofa (set)
File cabinet
File cabinet(2)
Dining table set(table)
Dining table set(chair)
Water dispenser
Refrigerator
Computer
Printer
Telephone(CID502V2)
Telephone(DT-1000)
Fax SHARP FO-31
TV
Air Conditioner (Small size)
Air Conditioner (Medium size)
Versatile table
Rack
Total

Amount
1
10
6
6
1
1
2
1
4
1
1
6
1
1
2
2
1
2
2
1
1

Total price Depreciation(annually) Accumulate depreciation


5,720
1,144
1,144
8,900
1,780
1,780
17,700
3,540
3,540
5,880
1,960
1,960
4,500
900
900
2,100
420
420
5,200
1,040
1,040
1,900
380
380
1,320
440
440
4,700
940
940
6,250
781.25
781.25
61,560
20,520
20,520
8,200
2050
2,050
499
99.8
99.8
598
119.6
119.6
5,998
1,199.60
1,199.60
7,999
1,599.80
1,599.80
31,800
3,180
3,180
74,400
7,440
7,440
1,150
230
230
190
38
38
49,802
49,802

81

Salvage value
4,576
7,120
14,160
3,920
3,600
1,680
4,160
1,520
880
3,760
5,469
41,040
6,150
399
478
4,798
6,399
28,620
66,960
920
152
206,762

Year 2 : Accumulate depreciation expense

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
24
25

Item
Meeting desk
Meeting chairs
Office desk
Office chairs
Sofa (set)

Amount

File cabinet
File cabinet(2)
Dining table set(table)
Dining table set(chair)
Water dispenser
Refrigerator
Computer
Printer
Telephone(CID502V2)
Telephone(DT-1000)
Fax SHARP FO-31
TV
Air Conditioner (Small size)
Air Conditioner (Medium size)
Versatile table
Rack
Total

1
10
6
6
1
1
2
1
4
1
1
6
1
1
2
2
1
2
2
1
1

Total price Depreciation(annually)


5,720
1,144
8,900
1,780
17,700
3,540
5,880
1,960
4,500
900
2,100
420
5,200
1,040
1,900
380
1,320
440
4,700
940
6,250
781.25
61,560
20,520
8,200
2050
499
99.8
598
119.6
5,998
1,199.60
7,999
1,599.80
31,800
3,180
74,400
7,440
1,150
230
190
38
49,802

Accumulate depreciation
2,288
3,560
7,080
3,920
1,800
840
2,080
760
880
1,880
1,563
41,040
4,100
200
239
2,399
3,200
6,360
14,880
460
76
99,604

Salvage value
3,432
5,340
10,620
1,960
2,700
1,260
3,120
1,140
440
2,820
4,688
20,520
4,100
299
359
3,599
4,799
25,440
59,520
690
114
156,960

Year 3 : Accumulate depreciation expense

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
24
25

Item
Meeting desk
Meeting chairs
Office desk
Office chairs
Sofa (set)
File cabinet
File cabinet(2)
Dining table set(table)
Dining table set(chair)
Water dispenser
Refrigerator
Computer
Printer
Telephone(CID502V2)
Telephone(DT-1000)
Fax SHARP FO-31
TV
Air Conditioner (Small size)
Air Conditioner (Medium size)
Versatile table
Rack
Total

Amount
1
10
6
6
1
1
2
1
4
1
1
6
1
1
2
2
1
2
2
1
1

Total price Depreciation(annually)


5,720
1,144
8,900
1,780
17,700
3,540
5,880
1,960
4,500
900
2,100
420
5,200
1,040
1,900
380
1,320
440
4,700
940
6,250
781.25
61,560
20,520
8,200
2050
499
99.8
598
119.6
5,998
1,199.60
7,999
1,599.80
31,800
3,180
74,400
7,440
1,150
230
190
38
49,802

82

Accumulate depreciation
3,432
5,340
10,620
5,880
2,700
1,260
3,120
1,140
1,320
2,820
2,344
61,560
6,150
299
359
3,599
4,799
9,540
22,320
690
114
149,406

Salvage value
2,288
3,560
7,080
0
1,800
840
2,080
760
0
1,880
3,906
0
2,050
200
239
2,399
3,200
22,260
52,080
460
76
107,158

Year 4 : Accumulate depreciation expense

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
24
25

Item
Meeting desk
Meeting chairs
Office desk
Office chairs
Sofa (set)
File cabinet
File cabinet(2)
Dining table set(table)
Dining table set(chair)
Water dispenser
Refrigerator
Computer
Printer
Telephone(CID502V2)
Telephone(DT-1000)
Fax SHARP FO-31
TV
Air Conditioner (Small size)
Air Conditioner (Medium size)
Versatile table
Rack
Total

Amount
1
10
6
6
1
1
2
1
4
1
1
6
1
1
2
2
1
2
2
1
1

Total price Depreciation(annually)


5,720
1,144
8,900
1,780
17,700
3,540
5,880
1,960
4,500
900
2,100
420
5,200
1,040
1,900
380
1,320
440
4,700
940
6,250
781.25
61,560
20,520
8,200
2,050
499
99.8
598
119.6
5,998
1,199.60
7,999
1,599.80
31,800
3,180
74,400
7,440
1,150
230
190
38
49,802

Accumulate depreciation
4,576
7,120
14,160
0
3,600
1,680
4,160
1,520
0
3,760
3,125
0
8,200
399
478
4,798
6,399
12,720
29,760
920
152
107,528

Salvage value
1,144
1,780
3,540
0
900
420
1,040
380
0
940
3,125
0
0
100
120
1,200
1,600
19,080
44,640
230
38
80,276

Year 5 : Accumulate depreciation on expense

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
24
25

Item
Meeting desk
Meeting chairs
Office desk
Office chairs
Sofa (set)
File cabinet
File cabinet(2)
Dining table set(table)
Dining table set(chair)
Water dispenser
Refrigerator
Computer
Printer
Telephone(CID502V2)
Telephone(DT-1000)
Fax SHARP FO-31
TV
Air Conditioner (Small size)
Air Conditioner (Medium size)
Versatile table
Rack
Total

Amount
1
10
6
6
1
1
2
1
4
1
1
6
1
1
2
2
1
2
2
1
1

Total price Depreciation(annually) Accumulate depreciation Salvage value


5,720
1,144
5720
0
8,900
1,780
8900
0
17,700
3,540
17700
0
5,880
1,960
0
0
4,500
900
4500
0
2,100
420
2100
0
5,200
1,040
5200
0
1,900
380
1900
0
1,320
440
0
0
4,700
940
4700
0
6,250
781.25
3906.25
2,344
61,560
20520
0
0
8,200
2050
0
0
499
99.8
499
0
598
119.6
598
0
5,998
1,199.60
5998
0
7,999
1,599.80
7999
0
31,800
3,180
15900
15,900
74,400
7,440
37200
37,200
1,150
230
1150
0
190
38
190
0
49,802
124160.25
55,444

83

Chapter 5: Production and Operations Analysis


5.1 Product Characteristics
5.1.1) Ready-Made Type 0
Size

11 x 17 x 6 cm.

Weight

50 g.

Price

4.7 Bath.

5.1.2) Ready-Made Type A


Size

14 x 20 x 6 cm.

Weight

60 g.

Price

5.7 Bath.

84

5.1.3) Ready-Made Type B


Size

17 x 25 x 9 cm.

Weight

124 g.

Price

7.7 Bath.

5.1.4) Ready-Made Type C


Size

20 x 30 x 11 cm.

Weight

190 g.

Price

10.7 Bath.

85

5.1.5) Ready-Made Type D


Size

22 x 35 x 14 cm.

Weight

251 g.

Price

14.7 Bath.

5.1.6) Ready-Made Type E


Size

24 x 40 x 17 cm.

Weight

322 g.

Price

19.7 Bath.

86

5.1.7) Ready-Made Type F


Size

30 x 45 x 20 cm.

Weight

410 g.

Price

22 Bath.

Source : http://www.xn--12caaab5a0g3dvante5cxc8byaj2kc10a.com

5.1.8) Normal Carton No.1


Size

14 x 20 x 6 cm.

Weight

60 g.

Price

4.3 Bath.

87

5.1.9) Normal Carton No.2


Size

17 x 25 x 9 cm.

Weight

100 g.

Price

5.7 Bath.

5.1.10) Normal Carton No.3


Size

20 x 30 x 11 cm.

Weight

150 g.

Price

7.7 Bath.

88

5.1.11) Normal Carton No.4


Size

22 x 35 x 14 cm.

Weight

190 g.

Price

10.7 Bath.

5.1.12) Normal Carton No.5


Size

24 x 40 x 17 cm.

Weight

250 g.

Price

12.7 Bath.

89

5.1.13) Normal Carton No.6


Size

30 x 45 x 20 cm.

Weight

350 g.

Price

17.7 Bath.

Source : http://www.xn--12caaab5a0g3dvante5cxc8byaj2kc10a.com

90

5.2 Specification, Feathers, Dimension, Life Time, etc.


Corrugated Box, We supply many grades of corrugated board to fully respond to
consumer's demand.

The dimensions for corrugated boxes are


always stated in the sequence of length (L) x
Breadth (B) x Height (H) or length (L) x Width
(W) x Height (H).

Type of Corrugated box.


- Regular Slotted Container (RSC)
Popular to use more another type because the Manufacture use only one paper to less
material and have cover open-close in equal by cover outside. It will link at center from
length of cover. So it is easy to transport product because the box is flatly and can open
immediately. Then it is easy to contain and use. RSC box can edit to transport in product
almost all kinds of product or use to improve strength to protect the product.
Application: Widely used for various types of packaging such as computer, canned
food, consumer goods, electrical appliances and etc.

Source: http://www.sarnti.co.th/sarnti_paper/content_desc.php?cmd=service&id=3

91

- Folder Type Boxes (Die-cut)

Design style has a variety of styles and can assemble easy to use by without
placeholder or other to hold.
Application: It's easy to use products category containing such as electronic,
components, electronic equipment, toys, fresh fruit and etc.

Source: http://www.sarnti.co.th/sarnti_paper/content_desc.php?cmd=service&id=3

92

Type of paper

KI (bright brown) has a nature color of paper pulp, it strength but lowest than grade
KA
Application: Widely used for all kinds of products such as consumer goods
(beverages, canned foods, and snacks), furniture, leather, etc.

KW

(White) with its white surface and high smoothness. KW is ideal to produce
both strong and high print-quality packaging, enhancing the value and aesthetic of the
products.
Application: Widely used as packaging for electrical appliances, pharmaceutical
products, medical equipment, exported frozen foods, dairy products, beverages and fresh
produce.

Source: http://msrpaperbox.com/board/article

93

Standard of Corrugated paper


1) Basis weight
Standard weight relate with moisture in paper. It is important to the production process
because standard weight has effect to production cost. the paper that has heavy weight and
length of paper will decrease. So it will reduce the unit of paper in production process, but
still have qualification same with the paper that has standard weight.
Instruments to test is Analytical balance and used standard ASTM D 646, TAPPI T410.
ISO3039.

2) Moisture content
It is used for testing with corrugated sheets. This value will show liquid using in the paper
which related to strength of paper. Packaging should not pack frozen food, fruit, and
vegetable because if paper has more moisture, the strength of box will decrease.
Method to test called Cobbs Test, Instruments to test is Cobbs sizing tester and used
standard ISO 535, ASTM D 2045, TAPPI T 411.

94

3) Ring crush resistance


Quantity ring crush resistance of corrugated paper can be calculated to find the quantity
pressure resistance of corrugated box.
Instruments to test is Crush tester, Ring crush holder and used standard TAPPI T 818
, Thai Industrial Standards (TIS) 321.

4) Edge-wise crush resistance


This test is very important for corrugated paper because the quantity show about strength
of corrugated sheets, which related directly with strength in stacking of corrugated box.
Instruments to test is Crush tester and used standard ISO 3037 , TAPPI T 811 , TAPPI
T 823 , JIS-0410.

95

5) Bursting strength
To test bursting strength of paperboard be testing for control production of corrugated
box single wall. Testing in Thai Industrial Standards 550 will used bursting strength of
corrugated paper to define size of box and weight of packing for transportation by this
corrugated box will have quantity of bursting strength as required.
In addition bursting strength is important feature for the product that caused voltage from
inside to outside be small area of box, such as product that look like a cube, bars or etc. There
are necessary to use corrugated paper with a high quantity of bursting strength because
impinge between product with packaging, it will show that ability to support the weight of
product when transportation.
Instruments to test is Mullen tester and used standard ISO 2759, ASTM D 774, TAPPI
T 810, BS 3137, Thai Industrial Standards (TIS) 550.

6) Compression strength
The quantity of compression strength corrugated box can be calculated to find a real
number of layers in an overlay of box that packing. If the quantity of compression strength
corrugated box will decrease caused quantity of moisture in air, the time to store, patterns in
overlay of box, number of transportation, characteristics of the relocate and etc.
This feature is important in design and determine quality of corrugated box for suitable
with product.
Instruments to test is Compression tester and used standard ASTM D 642 ,ISO 2872 ,
TAPPI T 804.

Source: http://www.pt-pack.com

96

5.3 Service Process


First, customer order the products and make payment on PB Limited Partnership
website or transfer the money at Banks, then the order will be in system of company. When
the company receives the orders, we will checks stock in the inventory, if the products in
inventory are enough, the company will send product to customer within two days, but if the
product is not enough, the company will order product to supplier and when the company
receive product we will send the products to customer within seven days. After we send the
product to customer, we will post the number codes of deliver products, the date of send the
product, the date of customer will receive the products and transportation companies that
deliver the product to the customer on PB Limited partnership website. In case the customer
in Samut Prakarn, when the company receives the orders, if the products are enough, we will
deliver by pickup of company within one day, but if the products are not enough, we will
order to supplies and deliver to customers when we receive the product. The customer can
check the place that the products stay by use the number codes of deliver products to check
the status of product on website of transportation companies. If the products do not deliver to
customer, do not have post of number codes on website, have the problem about products or
feedback to company, they can contact the company on website, at office or telephone
number of company. When we receive the problem or feedback, we will solve problem and
contact to customer as soon as possible.

97

5.3 Operating Cost

Table 5.1
The equipment per month

Item
Pen
Pencil
Liquid paper
Staple r
A4 Paper
Coco
Coffee
Roll tissue
Broom
White board
pen
Magic clean
floor
Plastic mop
Drinking
Water (20
Liter)
Lever arch file
Bin (19 gallon)

Total

Amount
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack
1 Pack

Price Per
Unit/Baht
109
59
89
486
445
94
311
155
90
75

5.2 Liter

172

1 Pack

135

60 units

20*60

4 Pack
3 Unit

269*4
439*3

5,813

98

* Utility cost come from on table 5.1


*Material cost come from sale volume
*Gasoline prices 11.50 Bath per kg.

Year1
Description
COGS

Jan

Feb

March

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Total

383,273.80

421,601.60

383,273.80

383,273.80

383,273.80

383,273.80

383,273.80

402,437.70

383,273.80

383,273.80

383,273.80

Gasoline

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

4,500

54,000

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

69,756

Total

393,586.80

431,914.6s

393,586.80

393,586.80

393,586.80

393,586.80

393,586.80

412,750.70

393,586.80

393,586.80

393,586.80

*Put gasoline (NGV)8 times per month (1 car) : Average transport 150 K.M. per day. Include weigh of product
Distance of transport approximately50-60 K.M. per month.

402,437.70 4,695,105.10

412,750.70 4,799,697.20

Year2
Description
COGS

Jan

Feb

M arch

April

M ay

June

July

Aug

Sep

Oct

Nov

Dec

Total

442,681.40

463,761.90

421,601.10

421,601.10

421,601.10

421,601.10

421,601.10

442,681.40

421,601.10

421,601.10

421,601.10

Gasoline

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

6,000

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

Total

454,494.40

475,574.90

433,414.10

433,414.10

433,414.10

433,414.10

433,414.10

454,494.40

433,414.10

433,414.10

433,414.10

442,681.40 5,164,614.90

454,494.40

72,000
69,756
5,306,370.90

*Put gasoline (NGV) 13 times per month (1 car) : Average transport 200 K.M. per day. Include weigh of product :
Distance of transport approximately50-60 K.M. per month.

Year 3
Description
COGS

Jan

Feb

March

April

May

June

July

Aug

Sep

Oct

Nov

Dec

Total

486,949.40

510,137.60

463,761.90

463,761.90

463,761.90

463,761.90

463,761.90

486,949.40

463,761.90

463,761.90

463,761.90

486,949.40

5,681,080

Gasoline

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

7,500

90,000

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

69,756

Total

500,262.40

523,450.60

477,074.90

477,074.90

477,074.90

477,074.90

477,074.90

500,262.40

477,074.90

477,074.90

477,074.90

500,262.40

5,840,836

*Put gasoline (NGV) 15 times per month (1 car) : Average transport 250 K.M. per day. Include weigh of product
Distance of transport approximately50-60 K.M. per month.

Year 4
Description
COGS

Jan

Feb

M arch

April

M ay

June

July

Aug

Sep

Oct

Nov

Dec

Total

535,644.90

561,151.50

510,137.60

510,137.60

510,137.60

510,137.60

510,137.60

535,644.90

510,137.60

510,137.60

510,137.60

535,644.90

6,249,187

Gasoline

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

10,200

122,400

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

69,756

Total

551,657.90

577,164.50

526,150.60

526,150.60

526,150.60

526,150.60

526,150.60

551,657.90

526,150.60

526,150.60

526,150.60

551,657.90

6,441,343

Dec

Total

***Put gasoline (NGV) 18 times per month (1 car) : Average transport 340 K.M. per day. Include weigh of product :
Distance of transport approximately50-60 K.M. per month.

Year 5
Description
COGS

Jan

Feb

M arch

April

M ay

June

July

Aug

Sep

Oct

Nov

589,208.90

617,267

561,151.50

561,151.50

561,151.50

561,151.50

561,151.50

589,208.90

561,151.50

561,151.50

561,151.50

Gasoline

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

12,000

144,000

Utility

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

5,813

69,756

Total

607,021.90

635,080

578,964.50

578,964.50

578,964.50

578,964.50

578,964.50

607,021.90

578,964.50

578,964.50

578,964.50

***Put gasoline (NGV) 23 times per month (1 car) : Average transport 400 K.M. per day. Include weigh of product :
Distance of transport approximately50-60 K.M. per month

99

589,208.90 6,874,105.70

607,021.90 7,087,861.70

5.4 Logistic management

Transportation Company

Customer

Logistics is the planning, execution, and control of the movement / placement of


goods and / or people, and the related supporting activities, all within a system designed to
achieve specific objectives (Transfreight Inc).
Information:
First, customer order the product from website and make payment. Second, company
will send the product to customer by transportation company. Next, company will post code
of transport to the customer on website and the date that product will arrive to customer .
Moreover if customers order the product that company has in-stock, then the company will
send product to customer immediately.

100

We have two type of logistic management; Supplier and Customers:


From Supplier:
delivery

Product Box Company

It is the process of transportation production from supplier to Product Box Company.


We will order from suppliers which are lots of unit, so most suppliers will have promotion
deliver for free, if we order big lots. Supplier will deliver the product and take lead times
about 7 - 10 days, its depend on the unit of production and types of production that we order.

101

To Customers:
delivery

Customer

Product Box Company

It is the process of transportation for customers who buy the product box from
company, and well serve the product to customers any place that they want.
Product Box company has pickup trucks.

TATA Xenon Giant Heavy Duty CNG Plus 569,000 Baht


We use this car for shipping the product to customers and for free within 50 km. If the
customer is order from other province well use Private transport.
We have two cars for transportation, which cost of each car 569,000 Baht and we will
have Depreciation cost each car 113,800 Baht per year.
*Note transportation cost for free to customers only 50km, after that well charge.

102

We have services for delivery customers who have outside Samutprakran by Private
transportation. Moreover we have type to payment; they are Collect on Delivery (COD).
Example of private transportation

RFE Express
NTC Express
HWL Company
KWT Transport

This table shows carriages rates (approximately) and carriages rates will be change vary each
company.

Bangkok and Perimeter

Termination

Bangkok
Nonthaburi
Pathum Thani
Samut Prakan

More than 5 kg
approximately/kg
(Baht)

Weight 1-5 kg not


exceeding (Baht)
100
130
130
130

4
4
4
4

Outside the
prefecture amount
(Baht)
-

Upper Central Provinces


Sing Buri
Suphan Buri
Ayutthaya
Ang Thong
Saraburi
Uthai Thani
Chai Nat
Nakhon Sawan
Lop Buri
Nakhon Pathom
Ratchaburi
Samut Songkhram
Samut Sakhon
Kanchanaburi
Phetchaburi
Prachuap Khiri
Khan
Chachoengsao
Chon Buri

120
100
100
120
100
120
120
120
120
100
100
100
100
120
100
120

4
4
4
4
4
4
5
4
4
4
4
4
4
5
4
5

200
200
200
200
200
200
200
200
200
200
200
200
200
200
200
200

100
100

4
4

200
200

103

Trad
Nakhon Nayok
Rayong
Chanthaburi
Prachin Buri
Sakaeo

120
100
100
120
100
120

5
4
4
5
5
6

200
200
200
200
200
200

Lower Central Provinces


Nakhon Ratchasima
Surin
Buri Ram
Si Sa Ket
Ubon Ratchathani
Yasothon
Amnatcharoen
Chaiyaphum

120
130
130
130
130
130
130
120

5
5
5
6
6
6
6
5

200
200
200
200
200
200
200
200

Northeastern Provinces
Khon Kaen
Maha Sarakham
Roi Et
Mukdahan
Kalasin
Nong Khai
Loei
Udon Thani
Nakhon Phanom
Sakon Nakhon
Nongbualamphu

120
130
130
130
130
130
130
130
130
130
130

5
5
5
6
5
6
6
5
6
6
5

200
200
200
200
200
200
200
200
200
200
200

Upper Northern Provinces


Lampang
Lamphun
Tak
Nan
Phrae
Chiang Mai
Chiang Rai
Mae Hong Son

130
130
130
130
130
130
140
150

5
5
5
6
6
5
6
6

200
200
200
200
200
200
200
200

Lower Northern Provinces


Phichit
Phitsanulok
Kamphaeng Phet

130
130
130

5
5
5

104

200
200
200

Phetchabun
Sukhothai
Uttaradit

130
130
130

6
5
6

200
200
200

South Provinces
Chumphon
Surat Thani
Nakhonsithammarat
Trang
Phuket
Phangnga

130
130
140
140
140
140

5
5
6
7
7
6

200
200
200
200
200
200

Krabi
Ranong
Phatthalung
Songkhla
Satun
Pattani
Yala
Narathiwat

140
130
140
140
150
150
150
150

6
5
7
7
7
7
7
7

200
200
200
200
200
200
200
200

Source: http://www.9final.com/computer/faq_info.html?faqs_id=8&fcPath=9#12

105

5.5 Facility Management


Facility management provide in comfortable for customer that join in our company.
We consideration in other facilities which services to customers.
-

The Internet can serve relax for customer which many customer required it and we
choose in free high-speed wireless (Wi-Fi).

Computer, we choose All-in-one Lenovo Idea Centre C240 (57312294) in highperformance system that our company use and it made information to be faster and
clearly.
Telephone is important things for communication. The customer can easy to contact
and get clear-information about other services.
Printer, we choose in Canon ALL IN ONE LASER PRINTER MF4550D because the
machine is working fine and high standard in scan and copy (26CPM SCAN).
Fax machine, we choose in Fax Sharp FO-31 because we focus in transmission speed
of 15 seconds per sheet.
Air conditioners, we choose DAIKIN to serve a satisfy on customer in good climate at
our company.
We choose TATA Xenon Giant Heavy Duty CNG Plus for transportation because
good standard, high quality for work, and fast shipping.

(Source: http://www.conditionswillchange.com/images/icons/Icon_FM_Solution.jpg)

106

Chapter 6 Administration Analysis


6.1 Facility Cost (Electricity, Telephone, Fax, etc )
Electricity per month
1.1 Normal Rate
Electricity
(baht/unit)
1.1.1 use electric energy not upper than 150 per mouth
(0-5 units)
0
5 units
(6-15 units)
1.3576
Next 10 units
(16-25 units)
1.5445
Next 10 units
(26-35 units)
1.7968
Next 10 units
(36-100 units)
2.1800
Next 65 units
(101-150 units)
2.2734
Next 50 units
(151-400 units)
2.7781
Next 250 units
(401 units onwards)
2.9780
Next 400 units
1.1.2 use electric energy upper than 150 per mouth
(0-150 units)
1.8047
150 units
(151-400 units)
2.7781
Next 250 units
(401 units onwards)
2.9780
More than 400
units
To calculate electricity expense
-

Our company use 4,000 kilowatts for electricity


150 Units x 1.8047 Baht = 270.71
250 Units x 2.7781 Baht = 694.53
400 Units x 2.9080 Baht = 1,191.2
4000 Units x 2.9780 Baht = 11,912
11,912 - 1,191.2 = 10,720.8 Baht
Service 40.90 Baht / Month
40.90 + 10,720.8 = 10,761.7
Tax 7% 753.32
10,761.7 + 753.32 = 11,515.02
11,515.02 baht per mouth

Source : http://www.eppo.go.th/power/pw-Rate-PEA.html

107

Service
(baht/month)
8.19

40.90

Water per month


We use 20 units per month *** Service 30 baht and VAT 7%
1. (20-11 = 9) 2. (9*20 = 180) 3.(180*7/100 = 12.6)
2. 4. (180+12.6+30) = 222.6
The use a
water(cubic
meter/month)
Minimum
water
0-10
11-20
21-30
31-50
51-80
81-100
101-300
301-1,000
1,001-2,000
2,001-3,000
>3,000

Units

Government agencies and small business

Price
Value
Total
Minimum 150 bath / month (9 cubic meter)
10
10
10
20
30
20
200
700
1,000
1,000

17.00
20.00
21.00
22.00
23.00
24.00
27.40
27.50
27.60
27.80
28.00

170.00
200.00
210.00
440.00
690.00
480.00
5,480.00
19,250.00
27,600.00
27,800.00

170.00
370.00
580.00
1,020.00
1,710.00
2,190.00
7,670.00
26,920.00
54,520.00
82,320.00

Internet & Telephone bill


We choose promotion at 899 baht per month to get 15Mbps high speed internet both
with phone 200 baht per month, to use in our company and it enough to use.

Highest speed of
download

Highest speed of
upload

Monthly Fee

Free Channel

Source: http://www.pwa.co.th/service/tariff_rate.html
http://trueonline.truecorp.co.th/packagedetail/234/%E0%B8%9E%E0%B8%B4%E0%B9%80%E0%B8%A8%E0%B8%A9%E0%B9%80%E0%B8%8B%E0%B9%87%E0
%B8%95%E0%B8%AA%E0%B8%B8%E0%B8%94%E0%B8%84%E0%B8%B8%E0%B9%89%E0%B8%A1_15_Mbps.%E0%B9%81%E0%B8%84%E0%B9%88_899_%E0%B8%9
A%E0%B8%B2%E0%B8%97_%E0%B9%80%E0%B8%94%E0%B8%B7%E0%B8%AD%E0%B8%99_%E0%B8%8A%E0%B8%A1%E0%B8%9F%E0%B8%A3%E0%B8%B5%E0
%B8%97%E0%B8%A3%E0%B8%B9%E0%B8%A7%E0%B8%B4%E0%B8%8A%E0%B8%B1%E0%B9%88%E0%B8%99%E0%B8%AA%E0%B9%8C_72_%E0%B8%8A%E0%B
9%88%E0%B8%AD%E0%B8%87

108

Organization Chart

Manager
Accountant
Driver

Assistant driver

Webmaster
Housekeeper

Manage

Job Qualification

1) Manager (1 Person)
Qualifications
- Male/Female
- The age over 35 years old or higher
- Bachelors Degree in business administration or higher
- Experience for work more than 3-5 years in job management
2) Operator (2 Persons)
Qualifications
- Male/Female
- Age 22 years old upper
- Good relationship, Motivated, communication skill
- Speak cleanly
- Education advanced vocational school diploma

109

Operator

3) Accountant (1 Person)
Qualifications
- Male/Female
- Age 30 years old
- Bachelors in business administration or Accounting
- Experience for 5 years in this job
4) Webmaster (1 person)
Qualifications
- Age 23-28 years old
- Experience for 1 year
- Bachelor of Engineering Program in Information and Communication Engineering
- Can create website and work for website all the time
5) Driver (1 persons)
Qualifications
- Male
- Age 27 years old upper
- Has a drivers license
- Can drive in long way
- Experience for drive in 5 years
6) Assistant driver (1 person)
Qualifications
- Male
- Age 26 years old upper
- Has a drivers license
- Can drive in long way by switch with driver
- Experience for drive in 3 years
7) Housekeeper (1 persons)
Qualifications
- Female
- Age 20 years old upper
- Can use all equipment of cleaning
- Elaborate, honestly, diligent

110

6.2 Salary For Employees


Manager (1 Person)

28,000 baht

Operator (2 Person) 9,000 (2*9,000)

18,000 baht

Accountant (1 Person)

20,000 baht

Webmaster (1 person)

15,000 baht

Driver (1 person)

9,000 baht

Assistant driver (1 person)

7,000 baht

Housekeeper (1 person)

6,000 baht

Total salary expense per month

103,000 baht

Insurance for employee


For law in Thailand set the insurance for Thai employees and age begin in 15 years
old not over 60 years old that the company will pay for insurance 5% but 5% are in the
salary of employee in each person.

Manager (1 Person)
Operator (2 Person)
Accountant (1 Person)
Webmaster (1 Person
Driver (1 Person)
Assistant driver (1 person)
Housekeeper (1 person)
Total Insurance per month

2,800 baht
1,800 baht
2,000 baht
1,500 baht
900 baht
700 bath
800 baht
10,500 baht

Source: http://www.sso.go.th/wpr/home.jsp?lang=th

111

Work schedule
08.00-09.00

Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday

09.00-10.00

10.00-11.00

11.00-12.00

12.00-13.00

Lunch/Break
Time

Day/Time

Work Hours

13.0014.00

14.00-15.00

15.00-16.00

Work Hours

Weekend

Right and Mission of employees and employer under the Act. Labor edition 2541.
Time to work
-

Not over 8 Hours per day and 48 hours per week.


Dangerous job follow ministerial regulations allow to work not over 7 hours per day
and 42 hours per week.

Time for brake


-

In day to work, employer manage employee to have a time for brake not less than 1
hour per day at 5 hours of work.
Employer and employee have agree together before, employee can brake not more
than 1 hour but must brake 20 minute per time and not more 1 hour.
In case of special job that must continue work or not expect job and its the job that
cannot stop working, employer can have not time to brake for employee, if employee
agrees with employer.

Holiday
Holiday weeks (Saturday and Sunday or whatever)
-

Not less than 1 day per week and spaced not more than 6 days.
Employee has a right to get wage in holiday (except employee that work day-per-day,
per-hours or based on the results calculated by the unit).
Employer and employee will have agree to have a holiday weeks by their demand
Hotel job, Transport job, Forest job, faraway job (Fishing and Firefighter) or job
follow ministerial regulations, employer and employee will have agree before, to
collect the holiday weeks and can have a holiday that employee want and not more
than 4 weeks in continue.
In case of holiday weeks not constants, employer must tell employee by make a book
to announce in 7 day begin at the day that announce.

112

Traditional Holidays
-

Not less than 13 days by include with May Day, if the holiday has matched with
holiday weeks (Saturday and Sunday) must have substituted holiday in next work day.
Employee can get wage in Holiday of tradition.

Annual Holidays
-

Employee that works in 1 year can have an Annual holiday not less than 6 day work.
Employee can get wage in annual holiday.
Employee that works fully 1 year will have annual holidays by some time.
Employer is the person who set annual holidays and announce to employee that
already agreement with employer.
Employer and employee will have agree to collect or shift the annual holidays include
with another holidays.

Sick leave
-

Employee has a right to get wage and can request a sick leave for 30 days per year.

Maternity leave
-

If employee is female, the notice for maternity must be no later than 90 days and the
employer must pay salary for maternity leave during leave day but not exceed 45
days.

Sterilization leave
-

Employee has the right to sterilization leave but should be determined from the doctor
and employee will get wage for that day.

Personal leave
-

Employee has the right to personal leave but commitment necessary must relate to the
regulation of business and the employee will not get wage for that day.

Military leave
-

If employee is male, they have the right to military leave for check for military
training or preparation test by military organization and the employee will get salary
for military leave but not exceed 60 days per year.

Training leave
-

Employee has the right to training leave for training skills or development of
knowledge by ministerial regulations and the employee will not get wage for that day.

Source: http://www.thaifactory.com/Manage/Right.htm

113

Administrative expense rate for each year:

Administrative cost Year 1 (100%)


Administrative cost Year 2 (102%)
Administrative cost Year 3 (104%)
Administrative cost Year 4 (106%)
Administrative cost Year 5 (108%)

Year 1
Year 1
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Employees salary
103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 1236000.00
2671.20
Water expense
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
61800.00
Insurance
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
138180.24
Electricity expense
11515.02
11515.02 11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
Year 1
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Internet and
1236000.00
Employees
salary
103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00 103000.00
Telephone bill
2671.20
Water
expense
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
222.60
expense
10788.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
61800.00
Insurance
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
Total
138180.24
Electricity
expense
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 120786.62
11515.02 1449439.44
120786.62
administrative
Internet
expense and
Telephone bill
expense
Year 2
Jan 899.00 Feb 899.00 Mar 899.00 Apr 899.00 May 899.00 Jun 899.00 July 899.00 Aug 899.00 Sep 899.00 Oct 899.00 Nov 899.00 Dec 899.00 Total10788.00
Total
Employees salary
105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 1260720.00
120786.62
administrative
Water expense
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 1449439.44
2724.62
expense
Insurance
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
63036.00
Electricity expense
11745.32
11745.32 11745.32
11745.32
11745.32
11745.32
11745.32
11745.32
11745.32
11745.32
11745.32
11745.32
140943.84
Year 2
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Internet and
Employees
salary
105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 1260720.00
Telephone bill
Water
expense
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
2724.62
expense
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
11003.76
Insurance
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
63036.00
Total
Electricity
expense
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 1478428.23
140943.84
administrative
123202.35
Internet
expense and
Telephone bill
expense
Year 3
Jan 916.98 Feb 916.98 Mar 916.98 Apr 916.98 May 916.98 Jun 916.98 July 916.98 Aug 916.98 Sep 916.98 Oct 916.98 Nov 916.98 Dec 916.98 Total11003.76
Total
Employees salary
107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 1285934.40
administrative
123202.35
Water expense
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 1478428.23
2779.12
expense
Insurance
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
64296.72

Year 2

Electricity expense
11980.23
11980.23 11980.23
11980.23
11980.23
11980.23
11980.23
11980.23
11980.23
11980.23
11980.23
11980.23
143762.72
Year 3
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Internet and
Employees
salary
107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 1285934.40
Telephone bill
Water
expense
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
2779.12
expense
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
11223.84
Insurance
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
64296.72
Total
Electricity
expense
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 125666.40
11980.23 1507996.79
143762.72
administrative
125666.40
Internet
expense and
Telephone bill
expense
Year 4
Jan 935.32 Feb 935.32 Mar 935.32 Apr 935.32 May 935.32 Jun 935.32 July 935.32 Aug 935.32 Sep 935.32 Oct 935.32 Nov 935.32 Dec 935.32 Total11223.84
Total
Employees salary
109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 1311653.09
administrative
125666.40
Water expense
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 1507996.79
2834.70
expense
Insurance
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
65582.65
Electricity expense
12219.83
12219.83 12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
12219.83
146637.98
Year 4
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Internet and
Employees
salary
109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 1311653.09
Telephone bill
114236.22
Water
expense
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
2834.70
expense
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
11448.31
Insurance
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
65582.65
Total
Electricity
expense
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 128179.73
12219.83 1538156.73
146637.98
administrative
128179.73
Internet
expense and

Internet and
Telephone
Insurance bill
Year 2
expense
Electricity expense
Employees salary
Total
Internet and
Water
expense
administrative
Telephone bill
Insurance
expense
Electricity expense
Total
Internet
Year
2 and
administrative
Telephone
Employees
salary
expense bill
expense
Water expense
Total
Insurance
Year 2
administrative
Electricity
Employeesexpense
salary
expense and
Internet
Water expense
Telephone
Insurance bill
Year 3
expense
Electricity expense
Employees salary
Total
Internet and
Water
expense
administrative
Telephone bill
expense
Insurance
expense
Electricity expense
Total
Year
3 and
Internet
administrative
Employees
salary
Telephone
expense bill
Water
expenseexpense
Insurance
Total
Year 3
Electricity
expense
administrative
Employees salary
expense and
Internet
Water expense
Telephone bill
Insurance
expense
Year 4
Electricity expense
Total
Employees salary
Internet and
administrative
Water expense
Telephone bill
expense
Insurance
expense
Electricity expense
Total 4
Year
Internet and
administrative
Employees
salary
Telephone bill
expense
Water
expenseexpense
Insurance
Total
Year 4 expense
Electricity
administrative
Employees salary
Internet
expense and
Water expense
Telephone
bill
Insurance
expense
Year 5
Electricity expense
Total
Employees salary
Internet and
administrative
Water expense
Telephone bill
expense
Insurance
expense
Electricity expense
Year
Total 5
Internet and
Employees
salary
administrative
Telephone bill
expenseexpense
Water
expense
Insurance
Total
Year 5 expense
Electricity
administrative
Employees
Internet
andsalary
expense
Telephone
bill
Water expense
expense
Insurance
Total
Electricity expense
administrative
Internet and
expense
Telephone bill
expense

Total
administrative
expense

61800.00
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
5,150
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total10788.00
138180.24
899.00
899.00 11515.02
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
11515.02
105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 1260720.00
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 120786.62
227.05 1449439.44
2724.62
120786.62
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
63036.00
10788.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
899.00
11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 140943.84
Jan120786.62 Feb120786.62 Mar
120786.62 Apr120786.62May120786.62Jun120786.62July120786.62Aug120786.62Sep120786.62Oct120786.62Nov120786.62Dec120786.62Total1449439.44
105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 105060.00 1260720.00
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
11003.76
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
2724.62
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
63036.00
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
Year
3 105060.00
123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32 123202.35
11745.32
11745.32
11745.32
11745.32
11745.32
140943.84
105060.00
105060.00
105060.00
105060.00
105060.00
105060.00
105060.00 123202.35
105060.00 123202.35
105060.00 123202.35
105060.00 123202.35
105060.00 1478428.23
1260720.00
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
227.05
2724.62
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
5253.00
63036.00
Jan 916.98 Feb 916.98 Mar 916.98 Apr 916.98 May 916.98 Jun 916.98 July 916.98 Aug 916.98 Sep 916.98 Oct 916.98 Nov 916.98 Dec 916.98 Total11003.76
11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 11745.32 140943.84
107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 1285934.40
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 123202.35
231.59 1478428.23
2779.12
123202.35
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
64296.72
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
916.98
11003.76
11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 143762.72
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
123202.35 123202.35 123202.35 123202.35 123202.35 123202.35 123202.35 123202.35 123202.35 123202.35 123202.35 123202.35 1478428.23
107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 107161.20 1285934.40
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
2779.12
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
11223.84
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
64296.72
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
11980.23 11980.23 125666.40
11980.23 11980.23 125666.40
11980.23 11980.23 125666.40
11980.23 11980.23 125666.40
11980.23 11980.23 125666.40
11980.23 11980.23 1507996.79
143762.72
125666.40
107161.20 125666.40
107161.20 107161.20 125666.40
107161.20 107161.20 125666.40
107161.20 107161.20 125666.40
107161.20 107161.20 125666.40
107161.20 107161.20 125666.40
107161.20 1285934.40
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
231.59
2779.12
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
5358.06
64296.72
Jan 935.32 Feb 935.32 Mar 935.32 Apr 935.32 May 935.32 Jun 935.32 July 935.32 Aug 935.32 Sep 935.32 Oct 935.32 Nov 935.32 Dec 935.32 Total11223.84
11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 11980.23 143762.72
Year
4 109304.42 109304.42 109304.42 109304.42 109304.42 109304.42 1311653.09
109304.42 109304.42 109304.42 109304.42 109304.42
109304.42
125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 125666.40
236.22 1507996.79
2834.70
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
65582.65
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
935.32
11223.84
12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 146637.98
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 109304.42
125666.40 1311653.09
1507996.79
109304.42
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
2834.70
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
11448.31
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
65582.65
Jan12219.83 Feb12219.83 Mar
12219.83 Apr12219.83 May
12219.83 Jun12219.83 July
12219.83 Aug
12219.83 Sep
12219.83 Oct
12219.83 Nov
12219.83 Dec
12219.83 Total
146637.98
128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 128179.73
109304.42 1538156.73
1311653.09
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
236.22
2834.70
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22
5465.22 954.03
5465.22 11448.31
65582.65
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 12219.83 146637.98
111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 1337886.15
128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 128179.73
240.95 1538156.73
2891.39
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
66894.31
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
954.03
11448.31
12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 149570.74
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sep
Oct
Nov
Dec
Total
111490.51
111490.51
Year
5 111490.51
128179.73 111490.51
128179.73 111490.51
128179.73 111490.51
128179.73 111490.51
128179.73
128179.73
128179.73 111490.51
128179.73 111490.51
128179.73 111490.51
128179.73 111490.51
128179.73 111490.51
128179.73 1337886.15
1538156.73
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
2891.39
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
11677.28
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
66894.31
Jan12464.23 Feb12464.23 Mar
12464.23 Apr12464.23 May
12464.23 Jun12464.23 July
12464.23 Aug
12464.23 Sep
12464.23 Oct
12464.23 Nov
12464.23 Dec
12464.23 Total
149570.74
130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 1568919.86
111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 111490.51 1337886.15
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
240.95
2891.39
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
973.11
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53
5574.53 973.11
5574.53 11677.28
66894.31
12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 12464.23 149570.74
130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 1568919.86
973.11
130743.32

973.11

973.11

973.11

130743.32 130743.32

130743.32

973.11

973.11

973.11

973.11

973.11

973.11

973.11

973.11

11677.28

130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 130743.32 1568919.86

Conclusion:
Administration Analysis, include administration cost - Facility Cost (Electricity,
Telephone, Fax, etc) and Salary. Electricity cost, our company use about 228.17 units, this
number calculate from Normal Rate that small business will use. This company has internet
(It is very important for online shop) we selects TRUE Company to setup internet and
telephone, cost of internet and telephone are 899 Baht/month. Moreover salary fees, we have
eight employee, and each employee have difference salary fees. In addition, we will
increases salary fees about 2 % per years.

115

Chapter 7: Financial Analysis


- Financial Assumption for Business.
Income statement
Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1

Sale Revenue
Cost of goods sold
Gross Profit
Administrative Cost
Selling expense
Depreciation
Earnings before interest and taxes
Interest paid
Taxable income
Taxes
Net income
Dividend
Retain Earning

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

574911
383,273.80
191,637.20
120,786.72
82,466.67
29,373.33
-40,989.52
0
-40,989.52
0
-40,989.52
0
-40,989.52

602288
421601.6
180,686.40
120,786.72
7466.67
29,373.33
23,059.68
0
23,059.68
0
23,059.68
0
23,059.68

547534
383273.8
164,260.20
120,786.72
2466.67
29,373.33
11,633.48
0
11,633.48
0
11,633.48
0
11,633.48

547534
383273.8
164,260.20
120,786.72
2466.67
29,373.33
11,633.48
0
11,633.48
0
11,633.48
0
11,633.48

547534
383273.8
164,260.20
120,786.72
2466.67
29,373.33
11,633.48
0
11,633.48
0
11,633.48
0
11,633.48

547534
383273.8
164,260.20
120,786.72
2466.67
29,373.33
11,633.48
0
11,633.48
0
11,633.48
0
11,633.48

547534
383273.8
164,260.20
120,786.72
2466.67
29,373.33
11,633.48
0
11,633.48
0
11,633.48
0
11,633.48

574911
402437.7
172,473.30
120,786.72
3856.67
29,373.33
18,456.58
0
18456.58
0
18,456.58
0
18,456.58

547534
383273.8
164,260.20
120,786.72
2466.67
29,373.33
11,633.48
0
11,633.48
0
11,633.48
0
11,633.48

547534
383273.8
164,260.20
120,786.72
2466.67
29,373.33
11,633.48
0
11,633.48
0
11,633.48
0
11,633.48

547534
383273.8
164,260.20
120,786.72
2466.67
29,373.33
11,633.48
0
11,633.48
0
11,633.48
0
11,633.48

574911
402437.7
172,473.30
120,786.72
8856.67
29,373.33
13,456.58
0
13456.58
0
13,456.58
0
13,456.58

6707296
4,675,941.20
2,031,354.80
1,449,440.64
122,380.04
352,479.96
107,051.16
0
107,051.16
0
107,051.16
32115.348
74,935.81

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2

Sale Revenue
Cost of goods sold
Gross Profit
Administrative Cost
Selling expense
Depreciation
Earnings before interest and taxes
Interest paid
Taxable income
Taxes (15%)
Net income
Dividend
Retan earning

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

632402
442,681.40
189,720.60
123,212.35
118,490.67
29,373.33
-81,355.75
0
-81,355.75
0
-81,355.75
0
-81,355.75

662517
463,761.90
198,755.10
123,212.35
27794.67
29,373.33
18,374.75
0
18374.75
0
18,374.75
0
18,374.75

602288
421,601.10
180,686.90
123,212.35
2546.67
29,373.33
25,554.55
0
25,554.55
0
25,554.55
0
25,554.55

602288
421,601.10
180,686.90
123,212.35
2546.67
29,373.33
25,554.55
0
25554.55
0
25,554.55
0
25,554.55

602288
421,601.10
180,686.90
123,212.35
2546.67
29,373.33
25,554.55
0
25554.55
0
25,554.55
0
25,554.55

602288
421,601.10
180,686.90
123,212.35
2546.67
29,373.33
25,554.55
0
25554.55
0
25,554.55
0
25,554.55

602288
421,601.10
180,686.90
123,212.35
2546.67
29,373.33
25,554.55
0
25554.55
0
25,554.55
0
25,554.55

632402
442,681.40
189,720.60
123,212.35
5240.67
29,373.33
31,894.25
0
31,894.25
0
31,894.25
0
31,894.25

602288
421,601.10
180,686.90
123,212.35
2546.67
29,373.33
25,554.55
0
25554.55
0
25,554.55
0
25,554.55

602288
421,601.10
180,686.90
123,212.35
22706.67
29,373.33
5,394.55
0
5394.55
0
5,394.55
0
5,394.55

602288
421,601.10
180,686.90
123,212.35
2546.67
29,373.33
25,554.55
0
25554.55
0
25,554.55
0
25,554.55

632402
442,681.40
189,720.60
123,212.35
10240.67
29,373.33
26,894.25
0
26,894.25
0
26,894.25
0
26,894.25

7378027
5,164,614.90
2,213,412.10
1,478,548.20
202,300.04
352,479.96
180,083.90
0
180,083.90
27012.585
153,071.32
45921.3945
107,149.92

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3

Sale Revenue
Cost of goods sold
Gross Profit
Administrative Cost
Selling expense
Depreciation
Earnings before interest and taxes
Interest paid
Taxable income
Taxes (15%)
Net income
Dividend
Retan earning

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

695642
486,949.40
208,692.60
125,666.40
136,348.67
29,373.33
-82,695.80
0
-82695.8
0
-82,695.80
0
-82,695.80

728768
510,137.60
218,630.40
125,666.40
27891.47
29,373.33
35,699.20
0
35,699.20
0
35,699.20
0
35,699.20

662517
463,761.90
198,755.10
125,666.40
2634.67
29,373.33
41,080.70
0
41,080.70
0
41,080.70
0
41,080.70

662517
463,761.90
198,755.10
125,666.40
2634.67
29,373.33
41,080.70
0
41080.7
0
41,080.70
0
41,080.70

662517
463,761.90
198,755.10
125,666.40
2634.67
29,373.33
41,080.70
0
41080.7
0
41,080.70
0
41,080.70

662517
463,761.90
198,755.10
125,666.40
2634.67
29,373.33
41,080.70
0
41080.7
0
41,080.70
0
41,080.70

662517
463,761.90
198,755.10
125,666.40
2634.67
29,373.33
41,080.70
0
41080.7
0
41,080.70
0
41,080.70

695642
486,949.40
208,692.60
125,666.40
5223.07
29,373.33
48,429.80
0
48429.8
0
48,429.80
0
48,429.80

662517
463,761.90
198,755.10
125,666.40
2634.67
29,373.33
41,080.70
0
41080.7
0
41,080.70
0
41,080.70

662517
463,761.90
198,755.10
125,666.40
22794.67
29,373.33
20,920.70
0
20920.7
0
20,920.70
0
20,920.70

662517
463,761.90
198,755.10
125,666.40
2634.67
29,373.33
41,080.70
0
41080.7
0
41,080.70
0
41,080.70

695642
486,949.40
208,692.60
125,666.40
10223.07
29,373.33
43,429.80
0
43429.8
0
43,429.80
0
43,429.80

8115830
5,681,081.00
2,434,749.00
1,507,996.80
220,923.64
352,479.96
353,348.60
0
353348.6
53002.29
300,346.31
90103.893
210,242.42

116

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN
Sale Revenue
Cost of goods sold
Gross Profit
Administrative Cost
Selling expense
Depreciation
Earnings before interest and taxes
Interest paid
Taxable income
Taxes (15%)
Net income
Dividend
Retan earning

FEB
765207
535,644.90
229,562.10
128,179.73
154,499.92
29,373.33
-82,490.88
0
-82490.88
0
-82,490.88
0
-82,490.88

MAR

801645
561,151.50
240,493.50
128,179.73
27998.17
29,373.33
54,942.27
0
54942.27
0
54,942.27
0
54,942.27

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58,345.67
0
58,345.67
0
58,345.67

APR

MAY

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67
0
58,345.67

JUN

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67
0
58,345.67

JUL

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67
0
58,345.67

AUG
728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67
0
58,345.67

SEP

OCT

NOV

DEC

Total

765207
535,644.90
229,562.10
128,179.73
5599.92
29,373.33
66,409.12
0
66409.12
0
66,409.12
0
66,409.12

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58,345.67
0
58,345.67
0
58,345.67

728768
510,137.60
218,630.40
128,179.73
22891.67
29,373.33
38,185.67
0
38,185.67
0
38,185.67
0
38,185.67

728768
510,137.60
218,630.40
128,179.73
2731.67
29,373.33
58,345.67
0
58345.67
0
58,345.67
0
58,345.67

765207
535,644.90
229,562.10
128,179.73
10599.92
29,373.33
61,409.12
0
61409.12
0
61,409.12
0
61,409.12

8927410
6,249,187.00
2,678,223.00
1,538,156.76
240,711.29
352,479.96
546,874.99
0
546874.99
82031.2485
464,843.74
139453.1225
325,390.62

AUG

SEP

OCT

NOV

DEC

Total

801645
561,151.50
240,493.50
130,743.92
22998.67
29,373.33
57,377.58
0
57377.58
0
57,377.58
0
57,377.58

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58
0
77,537.58

841727
589,208.90
252,518.10
130,743.92
11262.27
29,373.33
81,138.58
0
81138.58
0
81,138.58
0
81,138.58

9820151
6,874,105.70
2,946,045.30
1,568,927.04
269,822.84
352,479.96
754,815.46
0
754815.46
113222.319
641,593.14
192477.9423
449,115.20

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

Sale Revenue
Cost of goods sold
Gross Profit
Administrative Cost
Selling expense
Depreciation
Earnings before interest and taxes
Interest paid
Taxable income
Taxes (15%)
Net income
Dividend
Retan earning

JAN

FEB

MAR

APR

MAY

JUN

841727
589,208.90
252,518.10
130,743.92
178,312.27
29,373.33
-85,911.42
0
-85911.42
0
-85,911.42
0
-85,911.42

881810
617,267.00
264,543.00
130,743.92
31116.67
29,373.33
73,309.08
0
73309.08
0
73,309.08
0
73,309.08

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77,537.58
0
77,537.58
0
77,537.58

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58
0
77,537.58

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58
0
77,537.58

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58
0
77,537.58

117

JUL
801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58
0
77,537.58

841727
589,208.90
252,518.10
130,743.92
6262.27
29,373.33
86,138.58
0
86138.58
0
86,138.58
0
86,138.58

801645
561,151.50
240,493.50
130,743.92
2838.67
29,373.33
77,537.58
0
77537.58
0
77,537.58
0
77,537.58

Cash Flows
Year 1
Year 1
Net Income
Cash Flow from Operating Activities
Adjusted Depriciation
Prepaid Car Insurance
Inventories
Total Cash Flow from Operating Activities
Cash Flow from Investing Activities
Vehicles
Total Cash Flow from Investing Activities
Cash Flow from Financing Activities
Received money from investor
Dividend Expense
Total Cash Flow from Financing Activities
Cash flow at end of period
Cash balance at start of period
Cash balance at end of period

JAN
-

FEB
40,989.52

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00
6,600.00
51897
49,447.00

81745
77,595.00

22049
17,899.00

22049
17,899.00

22049
17,899.00

22049
17,899.00

22049
17,899.00

51897
47,747.00

22049
17,899.00

22049
17,899.00

22049
17,899.00

51897
47,747.00

-
-

569,000.00
569,000.00

8,000,000.00

-
8,000,000.00
8,000,000.00

MAR
APR
MAY
JUN
23,059.68
11,633.48
11,633.48
11,633.48

6,917.90
6,917.90
20,291.78

3,490.04
3,490.04
12,293.44

3,490.04
3,490.04
12,293.44

3,490.04
3,490.04
12,293.44

JUL
11,633.48

3,490.04
3,490.04
12,293.44

AUG
SEP
11,633.48
18,456.58

3,490.04
3,490.04
12,293.44

5,536.97
5,536.97
17,069.61

OCT
NOV
DEC
11,633.48
11,633.48
11,633.48
13,456.58

3,490.04
3,490.04
12,293.44

3,490.04
3,490.04
12,293.44

3,490.04
3,490.04
12,293.44

4,036.97
4,036.97
13,569.61

8,000,000.00 8,020,291.78 8,032,585.21 8,044,878.65 8,057,172.08 8,069,465.52 8,081,758.96 8,098,828.56 8,111,122.00 8,123,415.43 8,135,708.87
8,000,000.00 8,020,291.78 8,032,585.21 8,044,878.65 8,057,172.08 8,069,465.52 8,081,758.96 8,098,828.56 8,111,122.00 8,123,415.43 8,135,708.87 8,149,278.48

Year 2
Year 2
Net Income
Cash Flow from Operating Activities
Adjusted Depriciation
Prepaid Car Insurance
Inventories
Total Cash Flow from Operating Activities
Cash Flow from Investing Activities
Vehicles
Total Cash Flow from Investing Activities
Cash Flow from Financing Activities
Received money from investor
Dividend Expense
Total Cash Flow from Financing Activities
Cash flow at end of period
Cash balance at start of period
Cash balance at end of period

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
- 81,355.75 18,374.75 21,041.97 25,554.55 25,554.55 25,554.55 25,554.55 31,894.25 25,554.55
5,394.55 25,554.55 26,894.25

4,150.00
6,600.00
57,087.00
54,637.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

89,919.00
85,769.00

24,254.00
20,104.00

24,254.00
20,104.00

24,254.00
20,104.00

24,254.00
20,104.00

24,254.00
20,104.00

57,087.00
52,937.00

24,254.00
20,104.00

24,254.00
20,104.00

24,254.00
20,104.00

57,087.00
52,937.00

77,205.75

5,512.43
5,512.43
17,012.33

6,312.59
6,312.59
18,879.38

7,666.37
7,666.37
22,038.19

7,666.37
7,666.37
22,038.19

7,666.37
7,666.37
22,038.19

7,666.37
7,666.37
22,038.19

9,568.28
9,568.28
26,475.98

7,666.37
7,666.37
22,038.19

1,618.37
1,618.37
7,926.19

7,666.37
7,666.37
22,038.19

8,068.28
8,068.28
22,975.98

8,149,278.48 8,072,072.73 8,089,085.05 8,107,964.43 8,130,002.62 8,152,040.80 8,174,078.99 8,196,117.17 8,222,593.14 8,244,631.33 8,252,557.51 8,274,595.70
8,072,072.73 8,089,085.05 8,107,964.43 8,130,002.62 8,152,040.80 8,174,078.99 8,196,117.17 8,222,593.14 8,244,631.33 8,252,557.51 8,274,595.70 8,297,571.67

Year 3
Year 3
Net Income
Cash Flow from Operating Activities
Adjusted Depriciation
Prepaid Car Insurance
Inventories
Total Cash Flow from Operating Activities
Cash Flow from Investing Activities
Vehicles
Total Cash Flow from Investing Activities
Cash Flow from Financing Activities
Received money from investor
Dividend Expense
Total Cash Flow from Financing Activities
Cash flow at end of period
Cash balance at start of period
Cash balance at end of period

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
- 82,695.80 35,699.20 10,578.41 41,080.70 41,080.70 41,080.70 41,080.70 48,429.80 41,080.70 20,920.70 41,080.70 43,429.80

4,150.00
6,600.00
62,795.00
60,345.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

98,911.00
94,761.00

26,679.00
22,529.00

26,679.00
22,529.00

26,679.00
22,529.00

26,679.00
22,529.00

26,679.00
22,529.00

62,795.00
58,645.00

26,679.00
22,529.00

26,679.00
22,529.00

26,679.00
22,529.00

62,795.00
58,645.00

78,545.80

10,709.76
10,709.76
29,139.44

3,173.52
3,173.52
11,554.89

12,324.21
12,324.21
32,906.49

12,324.21
12,324.21
32,906.49

12,324.21
12,324.21
32,906.49

12,324.21
12,324.21
32,906.49

14,528.94
14,528.94
38,050.86

12,324.21
12,324.21
32,906.49

6,276.21
6,276.21
18,794.49

12,324.21
12,324.21
32,906.49

13,028.94
13,028.94
34,550.86

8,297,571.67 8,219,025.87 8,248,165.31 8,259,720.20 8,292,626.69 8,325,533.18 8,358,439.67 8,391,346.16 8,429,397.02 8,462,303.51 8,481,098.00 8,514,004.49
8,219,025.87 8,248,165.31 8,259,720.20 8,292,626.69 8,325,533.18 8,358,439.67 8,391,346.16 8,429,397.02 8,462,303.51 8,481,098.00 8,514,004.49 8,548,555.35

118

Year 4
Year 4
Net Income
Cash Flow from Operating Activities
Adjusted Depriciation
Prepaid Car Insurance
Inventories
Total Cash Flow from Operating Activities
Cash Flow from Investing Activities
Vehicles
Total Cash Flow from Investing Activities
Cash Flow from Financing Activities
Received money from investor
Dividend Expense
Total Cash Flow from Financing Activities
Cash flow at end of period
Cash balance at start of period
Cash balance at end of period

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
- 82,490.88 54,942.27 -
1,185.58 58,345.67 58,345.67 58,345.67 58,345.67 66,409.12 58,345.67 38,185.67 58,345.67 61,409.12

4,150.00
4,150.00
6,600.00
69,075.00 108,802.00
66,625.00 104,652.00

78,340.88

16,482.68
16,482.68
42,609.59

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

29,347.00
25,197.00

29,347.00
25,197.00

29,347.00
25,197.00

29,347.00
25,197.00

29,347.00
25,197.00

69,075.00
64,925.00

29,347.00
25,197.00

29,347.00
25,197.00

29,347.00
25,197.00

69,075.00
64,925.00

2,964.42

17,503.70
17,503.70
44,991.97

17,503.70
17,503.70
44,991.97

17,503.70
17,503.70
44,991.97

17,503.70
17,503.70
44,991.97

19,922.74
19,922.74
50,636.38

17,503.70
17,503.70
44,991.97

11,455.70
11,455.70
30,879.97

17,503.70
17,503.70
44,991.97

18,422.74
18,422.74
47,136.38

8,548,555.35 8,470,214.47 8,512,824.06 8,515,788.48 8,560,780.45 8,605,772.42 8,650,764.39 8,695,756.36 8,746,392.74 8,791,384.71 8,822,264.68 8,867,256.65
8,470,214.47 8,512,824.06 8,515,788.48 8,560,780.45 8,605,772.42 8,650,764.39 8,695,756.36 8,746,392.74 8,791,384.71 8,822,264.68 8,867,256.65 8,914,393.03

Year 5
Year 5
Net Income
Cash Flow from Operating Activities
Adjusted Depriciation
Prepaid Car Insurance
Inventories
Total Cash Flow from Operating Activities
Cash Flow from Investing Activities
Vehicles
Total Cash Flow from Investing Activities
Cash Flow from Financing Activities
Received money from investor
Dividend Expense
Total Cash Flow from Financing Activities
Cash flow at end of period
Cash balance at start of period
Cash balance at end of period

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
- 85,911.42 73,309.08 - 13,184.74 77,537.58 77,537.58 77,537.58 77,537.58 86,138.58 77,537.58 57,377.58 77,537.58 81,138.58

4,150.00
4,150.00
6,600.00
75,982.00 119,683.00
73,532.00 115,533.00

81,761.42

21,992.72
21,992.72
55,466.36

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

4,150.00

32,282.00
28,132.00

32,282.00
28,132.00

32,282.00
28,132.00

32,282.00
28,132.00

32,282.00
28,132.00

75,982.00
71,832.00

32,282.00
28,132.00

32,282.00
28,132.00

32,282.00
28,132.00

75,982.00
71,832.00

9,034.74

23,261.27
23,261.27
58,426.31

23,261.27
23,261.27
58,426.31

23,261.27
23,261.27
58,426.31

23,261.27
23,261.27
58,426.31

25,841.57
25,841.57
64,447.01

23,261.27
23,261.27
58,426.31

17,213.27
17,213.27
44,314.31

23,261.27
23,261.27
58,426.31

24,341.57
24,341.57
60,947.01

8,914,393.03 8,832,631.61 8,888,097.97 8,879,063.23 8,937,489.53 8,995,915.84 9,054,342.15 9,112,768.45 9,177,215.46 9,235,641.76 9,279,956.07 9,338,382.38
8,832,631.61 8,888,097.97 8,879,063.23 8,937,489.53 8,995,915.84 9,054,342.15 9,112,768.45 9,177,215.46 9,235,641.76 9,279,956.07 9,338,382.38 9,399,329.38

119

Balance Sheet
Year1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash
Inventory

3,607,171.93 3,694,408.18 3,713,582.87 3,739,241.20 3,764,899.53 3,790,557.86 3,816,216.19 3,846,226.34 3,867,532.85 3,893,191.18 3,918,849.51 3,943,859.66 3,451,772.21
51,897

54,368

49,426

49,426

49,426

49,426

49,426

51,897

49,426

49,426

49,426

51,897

605,464

Depreciation

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

550

1,100

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,665,119

3,754,276

3,767,958

3,793,067

3,818,175

3,843,283

3,868,392

3,900,323

3,918,608

3,943,717

3,968,825

3,995,757

4,057,236

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

15,625

31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

9,483

18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,293,892

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,959,010

8,023,060

8,011,633

8,011,633

8,011,633

8,011,633

8,011,633

8,018,457

8,011,633

8,011,633

8,011,633

8,013,457

8,074,936

Investor capital

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning

-40,989.52

23,059.68

11,633.48

11,633.48

11,633.48

11,633.48

11,633.48

18,456.58

11,633.48

11,633.48

11,633.48

13,456.58

74,935.81

7,959,010

8,023,060

8,011,633

8,011,633

8,011,633

8,011,633

8,011,633

8,018,457

8,011,633

8,011,633

8,011,633

8,013,457

8,074,936

JUL

AUG

SEP

OCT

NOV

DEC

Total

Less: Acumulate Depreciation of car insurance


Total cerrent asset
Fix asset
Building
Less: Acumulate Depreciation of Building
Vehircles
Less: Acumulate Depreciation of Vehicles
Total Fix asset
Total Asset
Liability
Current liability
Owner's equity

Total liability and Owner's equity

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

MAR

APR

MAY

JUN

Current Assets
Cash
Inventory

3,862,916.01 3,985,586.43 4,023,861.38 4,049,519.71 4,075,178.04 4,100,836.37 4,126,494.70 4,155,774.32 4,177,811.36 4,183,309.69 4,229,128.02 4,253,407.64 3,724,739.96
57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

Depreciation

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

550

1,100

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,926,053

4,050,891

4,083,180

4,108,288

4,133,396

4,158,505

4,183,613

4,215,061

4,233,830

4,238,778

4,284,046

4,310,494

4,390,750

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

15,625

31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

9,483

18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,992,592

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,918,644

8,018,375

8,025,555

8,025,555

8,025,555

8,025,555

8,025,555

8,031,894

8,025,555

8,005,395

8,025,555

8,026,894

8,107,150

Investor capital

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning

-81,355.75

18,374.75

25,554.55

25,554.55

25,554.55

25,554.55

25,554.55

31,894.25

25,554.55

5,394.55

25,554.55

26,894.25

107,149.92

7,918,644

8,018,375

8,025,555

8,025,555

8,025,555

8,025,555

8,025,555

8,031,894

8,025,555

8,005,395

8,025,555

8,026,894

8,107,150

Less: Acumulate Depreciation of car insurance


Total cerrent asset
Fix asset
Building
Less: Acumulate Depreciation of Building
Vehircles
Less: Acumulate Depreciation of Vehicles
Total Fix asset
Total Asset
Liability
Current liability
Owner's equity

Total liability and Owner's equity

Year 3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash
Inventory

4,157,167.31 4,298,230.39 4,335,250.71 4,360,909.04 4,386,567.37 4,412,225.70 4,437,884.03 4,467,901.22 4,489,200.69 4,494,699.02 4,540,517.35 4,565,534.54 3,647,431.46
62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

Depreciation

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

550

1,100

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,226,013

4,369,516

4,400,006

4,425,114

4,450,222

4,475,331

4,500,439

4,532,896

4,550,656

4,555,604

4,600,872

4,628,330

4,380,042

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

15,625

31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

9,483

18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,691,292

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,917,304

8,035,699

8,041,081

8,041,081

8,041,081

8,041,081

8,041,081

8,048,430

8,041,081

8,020,921

8,041,081

8,043,430

8,210,242

Investor capital

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning

-82,695.80

35,699.20

41,080.70

41,080.70

41,080.70

41,080.70

41,080.70

48,429.80

41,080.70

20,920.70

41,080.70

43,429.80

210,242.42

7,917,304

8,035,699

8,041,081

8,041,081

8,041,081

8,041,081

8,041,081

8,048,430

8,041,081

8,020,921

8,041,081

8,043,430

8,210,242

Less: Acumulate Depreciation of car insurance


Total cerrent asset
Fix asset
Building
Less: Acumulate Depreciation of Building
Vehircles
Less: Acumulate Depreciation of Vehicles
Total Fix asset
Total Asset
Liability
Current liability
Owner's equity

Total liability and Owner's equity

120

Year 4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash
Inventory

4,639,892.70 4,799,694.91 4,835,335.19 4,860,993.52 4,886,651.85 4,912,310.18 4,937,968.51 4,968,401.01 4,989,285.17 4,994,783.50 5,040,601.83 5,066,034.33 4,593,218.57
69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

Depreciation

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

550

1,100

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,715,017

4,877,559

4,906,071

4,931,179

4,956,287

4,981,396

5,006,504

5,039,676

5,056,721

5,061,669

5,106,937

5,135,109

5,399,091

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

15,625

31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

9,483

18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,202,492

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,917,509

8,054,942

8,058,346

8,058,346

8,058,346

8,058,346

8,058,346

8,066,409

8,058,346

8,038,186

8,058,346

8,061,409

8,325,391

Investor capital

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning

-82,490.88

54,942.27

58,345.67

58,345.67

58,345.67

58,345.67

58,345.67

66,409.12

58,345.67

38,185.67

58,345.67

61,409.12

325,390.62

7,917,509

8,054,942

8,058,346

8,058,346

8,058,346

8,058,346

8,058,346

8,066,409

8,058,346

8,038,186

8,058,346

8,061,409

8,325,391

Less: Acumulate Depreciation of car insurance


Total cerrent asset
Fix asset
Building
Less: Acumulate Depreciation of Building
Vehircles
Less: Acumulate Depreciation of Vehicles
Total Fix asset
Total Asset
Liability
Current liability
Owner's equity

Total liability and Owner's equity

Year 5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash
Inventory

5,305,865 5,487,125.32 5,524,248.55 5,549,906.88 5,575,565.21 5,601,223.54 5,626,881.87 5,657,523.00 5,678,198.53 5,683,696.86 5,729,515.19 5,755,156.32 5,312,655.94
75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

Depreciation

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

550

1,100

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,387,897

5,572,226

5,601,563

5,626,671

5,651,779

5,676,888

5,701,996

5,735,705

5,752,213

5,757,161

5,802,429

5,831,139

6,199,115

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

15,625

31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

9,483

18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,526,192

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,914,089

8,073,309

8,077,538

8,077,538

8,077,538

8,077,538

8,077,538

8,086,139

8,077,538

8,057,378

8,077,538

8,081,139

8,449,115

Investor capital

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning

-85,911.42

73,309.08

77,537.58

77,537.58

77,537.58

77,537.58

77,537.58

86,138.58

77,537.58

57,377.58

77,537.58

81,138.58

449,115.20

7,914,089

8,073,309

8,077,538

8,077,538

8,077,538

8,077,538

8,077,538

8,086,139

8,077,538

8,057,378

8,077,538

8,081,139

8,449,115

Less: Acumulate Depreciation of car insurance


Total cerrent asset
Fix asset
Building
Less: Acumulate Depreciation of Building
Vehircles
Less: Acumulate Depreciation of Vehicles
Total Fix asset
Total Asset
Liability
Current liability
Owner's equity

Total liability and Owner's equity

121

Financial Ratio
Liquidity Ratio

Formula

Avg. Inventory

(Beginning Inventory+Ending Inventory) /2

Inventory Turnover

COGS/(Avg. Inventory)

Profitability Ratio

Formula
Gross Profit / Net Sales

100

Gross Profit Margin

Net Profit Margin

Net profit / Net Sales

100

Return on Equity

Net Income/Total Equity

Efficiency Ratio

Formula

Return on Assest

Net Income/Total Assets

Total Assests
Turnover
Total Assests Turn

Sales/Total Assets

Leverage Ratio
Debt/Equity Ratio

Formula
Total Liabilities
Total Assets

Year 1
0
7,312,760
3,656,380

Year 2
3,656,380
8,044,036
5,850,208

Year 3
5,850,208
8,848,440
7,349,324

Year 4
7,349,324
9,733,284
8,541,304

Year 5
8,541,304
10,706,612
9,623,958

4,675,941.20 5,164,614.90 5,681,081.00 6,249,187.00 6,874,105.70


3,656,380
5,850,208
7,349,324
8,541,304
9,623,958
1.278844431 0.882808765 0.773007286 0.731643201 0.714270127
Year 1
Year 2
Year 3
Year 4
Year 5
2,031,354.80 2,213,412.10 2,434,749.00 2,678,223.00 2,946,045.30
6,707,296
7,378,027
8,115,830
8,927,410
9,820,151
30.29%

30.00%

30.00%

30.00%

30.00%

107,051.16

153,071.32

300,346.31

464,843.74

641,593.14

6,707,296

7,378,027

8,115,830

8,927,410

9,820,151

1.60%

2.07%

3.70%

5.21%

6.53%

107,051.16
8,074,936
1.33%

153,071.32
8,107,150
1.89%

300,346.31
8,210,242
3.66%

464,843.74
8,325,391
5.58%

641,593.14
8,449,115
7.59%

Year 1

Year 2

Year 3

Year 4

Year 5

107,051.16
8,074,936
1.33%

153,071.32
8,107,150
1.89%

300,346.31
8,210,242
3.66%

464,843.74
8,325,391
5.58%

641,593.14
8,449,115
7.59%

6,707,296

7,378,027

8,115,830

8,927,410

9,820,151

8,074,936
8,107,150
8,210,242
8,325,391
8,449,115
0.830631475 0.910064203 0.988500704 1.072311198 1.162269776

Year 1
0%

122

Year 2
0%

Year 3
0%

Year 4
0%

Year 5
0%

Chapter 8: Risk Management


Political Risk
In some policy of the government effect to our company and transportation companies
that our company choose to deliver the product to customer. The policy of Natural Gas For
Vehicle(NGV), The Ministry of Energy announce the price of NGV will increase. So, the
transportation cost of company will increase that the profit will decrease.
Economic Risk
The contraction of economic indicate to consumer who buy the product of online
shop, it effect to the amount of product will decrease. So, the company will get less profit,
we must promote to customer for increase sale.
Social Risk
The risk of new company : The consumer who use paper box to packing their product,
they may not change the supplier and difficult to find new company. Moreover the customer
has low reliable, they will search the information and feedback of other customer before they
decide to buy the product of the company. The way to reduce this problem, the company has
registered in Department Of Business Development, The Ministry of commerce of Thailand
(Chapter 3: Website information).
Technology
Most of the online trading business will use technology and modern equipment.
Technology will have developed continuously and quickly changing. It making the online
trading business has risk of technological the obsolescence in the business of selling and has
the risk for the Web browser.
Internet
Our company uses the Internet to sell products to customers and give the customers to
convenience of shopping and customer can use internet to search for another company that
have a good quality in product and lower price more than our company. The risk of the
internet due to the internet has technology that change to fast and the risk of the Internet will
be error or fail and another way is customer have a more to choice to optimal alternative .
Transport
Technology is an important part in the transport and logistics. The risk that changes in
transportation technology that allows to fast delivery and high quality. If we do not improve
the transportation to equal or better than the competition. It will provide customers purchase
the product to other companies, the season of Thailand has changed so if the weather is bad,
the transportation will stuck and delay and easy to have accident and the traffic jam can
increase the time in transportation
Source:

http://www.energy.go.th/# , http://www.prachachat.net/news_detail.php?newsid=1356941444&grpid=03&catid=04

123

Sale Risk
If sale decrease 5%
Year 1
Decrease 5%
Year 1
S ale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.70
3,974.04
A
5.70
5,298.72
B
7.70
5,298.72
C
10.70
5,298.72
D
14.70
2,649.36
E
19.70
2,649.36
F
22.70
1,324.68
Normal Carton
No.1
4.30 11,922.12
No.2
5.70
9,935.10
No.3
7.70
7,948.08
No.4
10.70
3,974.04
No.5
12.70
3,974.04
No.6
17.70
1,987.02
Total
144.70 66,234.00

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

3,784.80
5,046.40
5,046.40
5,046.40
2,523.20
2,523.20
1,261.60

3,784.80
5,046.40
5,046.40
5,046.40
2,523.20
2,523.20
1,261.60

3,784.80
5,046.40
5,046.40
5,046.40
2,523.20
2,523.20
1,261.60

3,784.80
5,046.40
5,046.40
5,046.40
2,523.20
2,523.20
1,261.60

3,784.80
5,046.40
5,046.40
5,046.40
2,523.20
2,523.20
1,261.60

3,974.04
5,298.72
5,298.72
5,298.72
2,649.36
2,649.36
1,324.68

3,784.80
5,046.40
5,046.40
5,046.40
2,523.20
2,523.20
1,261.60

3,784.80
5,046.40
5,046.40
5,046.40
2,523.20
2,523.20
1,261.60

3,784.80
5,046.40
5,046.40
5,046.40
2,523.20
2,523.20
1,261.60

3,974.04
5,298.72
5,298.72
5,298.72
2,649.36
2,649.36
1,324.68

46,363.80
61,818.40
61,818.40
61,818.40
30,909.20
30,909.20
15,454.60

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

11,354.40
9,462.00
7,569.60
3,784.80
3,784.80
1,892.40
63,080.00

11,354.40
9,462.00
7,569.60
3,784.80
3,784.80
1,892.40
63,080.00

11,354.40
9,462.00
7,569.60
3,784.80
3,784.80
1,892.40
63,080.00

11,354.40
9,462.00
7,569.60
3,784.80
3,784.80
1,892.40
63,080.00

11,354.40
9,462.00
7,569.60
3,784.80
3,784.80
1,892.40
63,080.00

11,922.12
9,935.10
7,948.08
3,974.04
3,974.04
1,987.02
66,234.00

11,354.40
9,462.00
7,569.60
3,784.80
3,784.80
1,892.40
63,080.00

11,354.40
9,462.00
7,569.60
3,784.80
3,784.80
1,892.40
63,080.00

11,354.40
9,462.00
7,569.60
3,784.80
3,784.80
1,892.40
63,080.00

11,922.12
9,935.10
7,948.08
3,974.04
3,974.04
1,987.02
66,234.00

139,091.40
115,909.50
92,727.60
46,363.80
46,363.80
23,181.90
772,730.00

Year 1
Sale
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
18678
A
5.7
30203
B
7.7
40800
C
10.7
56696
D
14.7
38946
E
19.7
52192
F
22.7
30070
Normal Carton
No.1
4.3
51265
No.2
5.7
56630
No.3
7.7
61200
No.4
10.7
42522
No.5
12.7
50470
No.6
17.7
35170
Total
144.7
546166
Cost of goods sold
382316

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

19567
31641
42743
59396
40800
54678
31502

17789
28764
38857
53996
37091
49707
28638

17789
28764
38857
53996
37091
49707
28638

17789
28764
38857
53996
37091
49707
28638

17789
28764
38857
53996
37091
49707
28638

17789
28764
38857
53996
37091
49707
28638

18678
30203
40800
56696
38946
52192
30070

17789
28764
38857
53996
37091
49707
28638

17789
28764
38857
53996
37091
49707
28638

17789
28764
38857
53996
37091
49707
28638

18678
30203
40800
56696
38946
52192
30070

217910
352365
476002
661457
454365
608911
350819

53706
59327
64115
44547
52874
36845
572173
400521

48824
53933
58286
40497
48067
33495
520158
364110

48824
53933
58286
40497
48067
33495
520158
364110

48824
53933
58286
40497
48067
33495
520158
364110

48824
53933
58286
40497
48067
33495
520158
364110

48824
53933
58286
40497
48067
33495
520158
364110

51265
56630
61200
42522
50470
35170
546166
382316

48824
53933
58286
40497
48067
33495
520158
364110

48824
53933
58286
40497
48067
33495
520158
364110

48824
53933
58286
40497
48067
33495
520158
364110

51265
56630
61200
42522
50470
35170
546166
382316

598093
660684
714003
496093
588820
410320
6371932
4460352

Year 2
Decrease 5%
Year 2
S ale volume
Product

Price

Type of Ready-Made
O
4.70
A
5.70
B
7.70
C
10.70
D
14.70
E
19.70
F
22.70
Normal Carton
No.1
4.30
No.2
5.70
No.3
7.70
No.4
10.70
No.5
12.70
No.6
17.70
Total
144.70

JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Carton
4,371.44
5,828.59
5,828.59
5,828.59
2,914.30
2,914.30
1,457.15

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

4,371.44
5,828.59
5,828.59
5,828.59
2,914.30
2,914.30
1,457.15

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

4,163.28
5,551.04
5,551.04
5,551.04
2,775.52
2,775.52
1,387.76

4,371.44
5,828.59
5,828.59
5,828.59
2,914.30
2,914.30
1,457.15

51,000.18
68,000.24
68,000.24
68,000.24
34,000.12
34,000.12
17,000.06

13,114.33
10,928.61
8,742.89
4,371.44
4,371.44
2,185.72
72,857.40

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

13,114.33
10,928.61
8,742.89
4,371.44
4,371.44
2,185.72
72,857.40

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

12,489.84
10,408.20
8,326.56
4,163.28
4,163.28
2,081.64
69,388.00

13,114.33
10,928.61
8,742.89
4,371.44
4,371.44
2,185.72
72,857.40

153,000.54
127,500.45
102,000.36
51,000.18
51,000.18
25,500.09
850,003.00

Year 2
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
20546
A
5.7
33223
B
7.7
44880
C
10.7
62366
D
14.7
42840
E
19.7
57412
F
22.7
33077
Normal Carton
No.1
4.3
56392
No.2
5.7
62293
No.3
7.7
67320
No.4
10.7
46774
No.5
12.7
55517
No.6
17.7
38687
Total
144.7
600782
Cost of goods sold
420547

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

21524
34805
47017
65336
44880
60146
34652

19567
31641
42743
59396
40800
54678
31502

19567
31641
42743
59396
40800
54678
31502

19567
31641
42743
59396
40800
54678
31502

19567
31641
42743
59396
40800
54678
31502

19567
31641
42743
59396
40800
54678
31502

20546
33223
44880
62366
42840
57412
33077

19567
31641
42743
59396
40800
54678
31502

19567
31641
42743
59396
40800
54678
31502

19567
31641
42743
59396
40800
54678
31502

20546
33223
44880
62366
42840
57412
33077

239701
387601
523602
727603
499802
669802
385901

59077
65259
70526
49002
58161
40530
629391
440574

53706
59327
64115
44547
52874
36845
572173
400521

53706
59327
64115
44547
52874
36845
572173
400521

53706
59327
64115
44547
52874
36845
572173
400521

53706
59327
64115
44547
52874
36845
572173
400521

53706
59327
64115
44547
52874
36845
572173
400521

56392
62293
67320
46774
55517
38687
600782
420547

53706
59327
64115
44547
52874
36845
572173
400521

53706
59327
64115
44547
52874
36845
572173
400521

53706
59327
64115
44547
52874
36845
572173
400521

56392
62293
67320
46774
55517
38687
600782
420547

657902
726753
785403
545702
647702
451352
7009125
4906387

124

Year 3
Decrease 5%
Year 3
S ale volume
Product

Price

JAN

Type of Ready-Made
O
4.70
A
5.70
B
7.70
C
10.70
D
14.70
E
19.70
F
22.70
Normal Carton
No.1
4.30
No.2
5.70
No.3
7.70
No.4
10.70
No.5
12.70
No.6
17.70
Total
144.70

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Carton
4,808.59
6,411.45
6,411.45
6,411.45
3,205.73
3,205.73
1,602.86

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,808.59
6,411.45
6,411.45
6,411.45
3,205.73
3,205.73
1,602.86

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,579.61
6,106.14
6,106.14
6,106.14
3,053.07
3,053.07
1,526.54

4,808.59
6,411.45
6,411.45
6,411.45
3,205.73
3,205.73
1,602.86

56,100.20
74,800.26
74,800.26
74,800.26
37,400.13
37,400.13
18,700.07

14,425.77
12,021.47
9,617.18
4,808.59
4,808.59
2,404.29
80,143.14

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

14,425.77
12,021.47
9,617.18
4,808.59
4,808.59
2,404.29
80,143.14

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

13,738.82
11,449.02
9,159.22
4,579.61
4,579.61
2,289.80
76,326.80

14,425.77
12,021.47
9,617.18
4,808.59
4,808.59
2,404.29
80,143.14

168,300.59
140,250.50
112,200.40
56,100.20
56,100.20
28,050.10
935,003.30

Year 3
Sale
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
22600
A
5.7
36545
B
7.7
49368
C
10.7
68603
D
14.7
47124
E
19.7
63153
F
22.7
36385
Normal Carton
No.1
4.3
62031
No.2
5.7
68522
No.3
7.7
74052
No.4
10.7
51452
No.5
12.7
61069
No.6
17.7
42556
Total
144.7
660860
Cost of goods sold
462602

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

23677
38286
51719
71869
49368
66160
38118

21524
34805
47017
65336
44880
60146
34652

21524
34805
47017
65336
44880
60146
34652

21524
34805
47017
65336
44880
60146
34652

21524
34805
47017
65336
44880
60146
34652

21524
34805
47017
65336
44880
60146
34652

22600
36545
49368
68603
47124
63153
36385

21524
34805
47017
65336
44880
60146
34652

21524
34805
47017
65336
44880
60146
34652

21524
34805
47017
65336
44880
60146
34652

22600
36545
49368
68603
47124
63153
36385

263671
426362
575962
800363
549782
736783
424491

64985
71785
77579
53902
63977
44582
692330
484631

59077
65259
70526
49002
58161
40530
629391
440574

59077
65259
70526
49002
58161
40530
629391
440574

59077
65259
70526
49002
58161
40530
629391
440574

59077
65259
70526
49002
58161
40530
629391
440574

59077
65259
70526
49002
58161
40530
629391
440574

62031
68522
74052
51452
61069
42556
660860
462602

59077
65259
70526
49002
58161
40530
629391
440574

59077
65259
70526
49002
58161
40530
629391
440574

59077
65259
70526
49002
58161
40530
629391
440574

62031
68522
74052
51452
61069
42556
660860
462602

723693
799428
863943
600272
712473
496487
7710037
5397026

Year 4
Decrease 5%
Year 4
S ale volume
Product

Price

Type of Ready-Made
O
4.70
A
5.70
B
7.70
C
10.70
D
14.70
E
19.70
F
22.70
Normal Carton
No.1
4.30
No.2
5.70
No.3
7.70
No.4
10.70
No.5
12.70
No.6
17.70
Total
144.70

JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Carton
5,289.45
7,052.60
7,052.60
7,052.60
3,526.30
3,526.30
1,763.15

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

5,289.45
7,052.60
7,052.60
7,052.60
3,526.30
3,526.30
1,763.15

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

5,037.57
6,716.76
6,716.76
6,716.76
3,358.38
3,358.38
1,679.19

5,289.45
7,052.60
7,052.60
7,052.60
3,526.30
3,526.30
1,763.15

61,710.22
82,280.29
82,280.29
82,280.29
41,140.15
41,140.15
20,570.07

15,868.34
13,223.62
10,578.89
5,289.45
5,289.45
2,644.72
88,157.45

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

15,868.34
13,223.62
10,578.89
5,289.45
5,289.45
2,644.72
88,157.45

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

15,112.71
12,593.92
10,075.14
5,037.57
5,037.57
2,518.78
83,959.48

15,868.34
13,223.62
10,578.89
5,289.45
5,289.45
2,644.72
88,157.45

185,130.65
154,275.54
123,420.44
61,710.22
61,710.22
30,855.11
1,028,503.63

Year 4
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
24860
A
5.7
40200
B
7.7
54305
C
10.7
75463
D
14.7
51837
E
19.7
69468
F
22.7
40023
Normal Carton
No.1
4.3
68234
No.2
5.7
75375
No.3
7.7
81457
No.4
10.7
56597
No.5
12.7
67176
No.6
17.7
46812
Total
144.7
726946
Cost of goods sold
508862

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

26044
42114
56891
79056
54305
72776
41929

23677
38286
51719
71869
49368
66160
38118

23677
38286
51719
71869
49368
66160
38118

23677
38286
51719
71869
49368
66160
38118

23677
38286
51719
71869
49368
66160
38118

23677
38286
51719
71869
49368
66160
38118

24860
40200
54305
75463
51837
69468
40023

23677
38286
51719
71869
49368
66160
38118

23677
38286
51719
71869
49368
66160
38118

23677
38286
51719
71869
49368
66160
38118

24860
40200
54305
75463
51837
69468
40023

290038
468998
633558
880399
604760
810461
466941

71483
78964
85336
59292
70375
49041
761563
533094

64985
71785
77579
53902
63977
44582
692330
484631

64985
71785
77579
53902
63977
44582
692330
484631

64985
71785
77579
53902
63977
44582
692330
484631

64985
71785
77579
53902
63977
44582
692330
484631

64985
71785
77579
53902
63977
44582
692330
484631

68234
75375
81457
56597
67176
46812
726946
508862

64985
71785
77579
53902
63977
44582
692330
484631

64985
71785
77579
53902
63977
44582
692330
484631

64985
71785
77579
53902
63977
44582
692330
484631

68234
75375
81457
56597
67176
46812
726946
508862

796062
879371
950337
660299
783720
546135
8481041
5936729

125

Year 5
Decrease 5%
Year 5
S ale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
5,818.39
A
5.7
7,757.86
B
7.7
7,757.86
C
10.7
7,757.86
D
14.7
3,878.93
E
19.7
3,878.93
F
22.7
1,939.46
Normal Carton
No.1
4.3
17,455.18
No.2
5.7
14,545.98
No.3
7.7
11,636.78
No.4
10.7
5,818.39
No.5
12.7
5,818.39
No.6
17.7
2,909.20
Total
144.7 96,973.20

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

6,095.46
8,127.28
8,127.28
8,127.28
4,063.64
4,063.64
2,031.82

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,818.39
7,757.86
7,757.86
7,757.86
3,878.93
3,878.93
1,939.46

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,541.33
7,388.43
7,388.43
7,388.43
3,694.22
3,694.22
1,847.11

5,818.39
7,757.86
7,757.86
7,757.86
3,878.93
3,878.93
1,939.46

67,881.24
90,508.32
90,508.32
90,508.32
45,254.16
45,254.16
22,627.08

18,286.37
15,238.65
12,190.92
6,095.46
6,095.46
3,047.73
101,590.97

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

17,455.18
14,545.98
11,636.78
5,818.39
5,818.39
2,909.20
96,973.20

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

16,623.98
13,853.31
11,082.65
5,541.33
5,541.33
2,770.66
92,355.43

17,455.18
14,545.98
11,636.78
5,818.39
5,818.39
2,909.20
96,973.20

203,643.72
169,703.10
135,762.48
67,881.24
67,881.24
33,940.62
1,131,353.99

Year 5
Sale
Product

Price

JAN

FEB

M AR

Type of Ready-Made Carton


O
4.7
27346
A
5.7
44220
B
7.7
59735
C
10.7
83009
D
14.7
57020
E
19.7
76415
F
22.7
44026
Normal Carton
No.1
4.3
75057
No.2
5.7
82912
No.3
7.7
89603
No.4
10.7
62257
No.5
12.7
73894
No.6
17.7
51493
Total
144.7
799641
Cost of goods sold
559749

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

28649
46325
62580
86962
59735
80054
46122

26044
42114
56891
79056
54305
72776
41929

26044
42114
56891
79056
54305
72776
41929

26044
42114
56891
79056
54305
72776
41929

26044
42114
56891
79056
54305
72776
41929

26044
42114
56891
79056
54305
72776
41929

27346
44220
59735
83009
57020
76415
44026

26044
42114
56891
79056
54305
72776
41929

26044
42114
56891
79056
54305
72776
41929

26044
42114
56891
79056
54305
72776
41929

27346
44220
59735
83009
57020
76415
44026

319042
515897
696914
968439
665236
891507
513635

78631
86860
93870
65221
77412
53945
837719
586403

71483
78964
85336
59292
70375
49041
761563
533094

71483
78964
85336
59292
70375
49041
761563
533094

71483
78964
85336
59292
70375
49041
761563
533094

71483
78964
85336
59292
70375
49041
761563
533094

71483
78964
85336
59292
70375
49041
761563
533094

75057
82912
89603
62257
73894
51493
799641
559749

71483
78964
85336
59292
70375
49041
761563
533094

71483
78964
85336
59292
70375
49041
761563
533094

71483
78964
85336
59292
70375
49041
761563
533094

75057
82912
89603
62257
73894
51493
799641
559749

875668
967308
1045371
726329
862092
600749
9329145
6530402

If sale decrease 10 %
Year 1
Decrease 10%
Year 1
S ale volume
Product

Price

JAN

Type of Ready-Made Carton


O
4.70
3,764.88
A
5.70
5,019.84
B
7.70
5,019.84
C
10.70
5,019.84
D
14.70
2,509.92
E
19.70
2,509.92
F
22.70
1,254.96
Normal Carton
No.1
4.30 11,294.64
No.2
5.70
9,412.20
No.3
7.70
7,529.76
No.4
10.70
3,764.88
No.5
12.70
3,764.88
No.6
17.70
1,882.44
Total
144.70 62,748.00

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

3,585.60
4,780.80
4,780.80
4,780.80
2,390.40
2,390.40
1,195.20

3,585.60
4,780.80
4,780.80
4,780.80
2,390.40
2,390.40
1,195.20

3,585.60
4,780.80
4,780.80
4,780.80
2,390.40
2,390.40
1,195.20

3,585.60
4,780.80
4,780.80
4,780.80
2,390.40
2,390.40
1,195.20

3,585.60
4,780.80
4,780.80
4,780.80
2,390.40
2,390.40
1,195.20

3,764.88
5,019.84
5,019.84
5,019.84
2,509.92
2,509.92
1,254.96

3,585.60
4,780.80
4,780.80
4,780.80
2,390.40
2,390.40
1,195.20

3,585.60
4,780.80
4,780.80
4,780.80
2,390.40
2,390.40
1,195.20

3,585.60
4,780.80
4,780.80
4,780.80
2,390.40
2,390.40
1,195.20

3,764.88
5,019.84
5,019.84
5,019.84
2,509.92
2,509.92
1,254.96

43,923.60
58,564.80
58,564.80
58,564.80
29,282.40
29,282.40
14,641.20

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

10,756.80
8,964.00
7,171.20
3,585.60
3,585.60
1,792.80
59,760.00

10,756.80
8,964.00
7,171.20
3,585.60
3,585.60
1,792.80
59,760.00

10,756.80
8,964.00
7,171.20
3,585.60
3,585.60
1,792.80
59,760.00

10,756.80
8,964.00
7,171.20
3,585.60
3,585.60
1,792.80
59,760.00

10,756.80
8,964.00
7,171.20
3,585.60
3,585.60
1,792.80
59,760.00

11,294.64
9,412.20
7,529.76
3,764.88
3,764.88
1,882.44
62,748.00

10,756.80
8,964.00
7,171.20
3,585.60
3,585.60
1,792.80
59,760.00

10,756.80
8,964.00
7,171.20
3,585.60
3,585.60
1,792.80
59,760.00

10,756.80
8,964.00
7,171.20
3,585.60
3,585.60
1,792.80
59,760.00

11,294.64
9,412.20
7,529.76
3,764.88
3,764.88
1,882.44
62,748.00

131,770.80
109,809.00
87,847.20
43,923.60
43,923.60
21,961.80
732,060.00

Year 1
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
17695
A
5.7
28613
B
7.7
38653
C
10.7
53712
D
14.7
36896
E
19.7
49445
F
22.7
28488
Normal Carton
No.1
4.3
48567
No.2
5.7
53650
No.3
7.7
57979
No.4
10.7
40284
No.5
12.7
47814
No.6
17.7
33319
Total
144.7
517420
Cost of goods sold
362194

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

18538
29976
40493
56270
38653
51800
29844

16852
27251
36812
51155
35139
47091
27131

16852
27251
36812
51155
35139
47091
27131

16852
27251
36812
51155
35139
47091
27131

16852
27251
36812
51155
35139
47091
27131

16852
27251
36812
51155
35139
47091
27131

17695
28613
38653
53712
36896
49445
28488

16852
27251
36812
51155
35139
47091
27131

16852
27251
36812
51155
35139
47091
27131

16852
27251
36812
51155
35139
47091
27131

17695
28613
38653
53712
36896
49445
28488

206441
333819
450949
626643
430451
576863
332355

50880
56204
60740
42203
50091
34906
542059
379441

46254
51095
55218
38366
45537
31733
492781
344947

46254
51095
55218
38366
45537
31733
492781
344947

46254
51095
55218
38366
45537
31733
492781
344947

46254
51095
55218
38366
45537
31733
492781
344947

46254
51095
55218
38366
45537
31733
492781
344947

48567
53650
57979
40284
47814
33319
517420
362194

46254
51095
55218
38366
45537
31733
492781
344947

46254
51095
55218
38366
45537
31733
492781
344947

46254
51095
55218
38366
45537
31733
492781
344947

48567
53650
57979
40284
47814
33319
517420
362194

566614
625911
676423
469983
557830
388724
6036567
4225597

126

Year 2
Decrease 10%
Year 2
S ale volume
Product

Price

Type of Ready-Made
O
4.70
A
5.70
B
7.70
C
10.70
D
14.70
E
19.70
F
22.70
Normal Carton
No.1
4.30
No.2
5.70
No.3
7.70
No.4
10.70
No.5
12.70
No.6
17.70
Total
144.70

JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Carton
4,141.37
5,521.82
5,521.82
5,521.82
2,760.91
2,760.91
1,380.46

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

4,141.37
5,521.82
5,521.82
5,521.82
2,760.91
2,760.91
1,380.46

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

3,944.16
5,258.88
5,258.88
5,258.88
2,629.44
2,629.44
1,314.72

4,141.37
5,521.82
5,521.82
5,521.82
2,760.91
2,760.91
1,380.46

48,315.96
64,421.28
64,421.28
64,421.28
32,210.64
32,210.64
16,105.32

12,424.10
10,353.42
8,282.74
4,141.37
4,141.37
2,070.68
69,022.80

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

12,424.10
10,353.42
8,282.74
4,141.37
4,141.37
2,070.68
69,022.80

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

11,832.48
9,860.40
7,888.32
3,944.16
3,944.16
1,972.08
65,736.00

12,424.10
10,353.42
8,282.74
4,141.37
4,141.37
2,070.68
69,022.80

144,947.88
120,789.90
96,631.92
48,315.96
48,315.96
24,157.98
805,266.00

Year 2
Sale
Product

Price

JAN

FEB

M AR

Type of Ready-Made Carton


O
4.7
19464
A
5.7
31474
B
7.7
42518
C
10.7
59084
D
14.7
40585
E
19.7
54390
F
22.7
31336
Normal Carton
No.1
4.3
53424
No.2
5.7
59014
No.3
7.7
63777
No.4
10.7
44313
No.5
12.7
52595
No.6
17.7
36651
Total
144.7
569162
Cost of goods sold
398413
Decrease 15%

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

20391
32973
44543
61897
42518
56980
32829

18538
29976
40493
56270
38653
51800
29844

18538
29976
40493
56270
38653
51800
29844

18538
29976
40493
56270
38653
51800
29844

18538
29976
40493
56270
38653
51800
29844

18538
29976
40493
56270
38653
51800
29844

19464
31474
42518
59084
40585
54390
31336

18538
29976
40493
56270
38653
51800
29844

18538
29976
40493
56270
38653
51800
29844

18538
29976
40493
56270
38653
51800
29844

19464
31474
42518
59084
40585
54390
31336

227085
367201
496044
689308
473496
634550
365591

55968
61825
66814
46423
55100
38396
596265
417385

50880
56204
60740
42203
50091
34906
542059
379441

50880
56204
60740
42203
50091
34906
542059
379441

50880
56204
60740
42203
50091
34906
542059
379441

50880
56204
60740
42203
50091
34906
542059
379441

50880
56204
60740
42203
50091
34906
542059
379441

53424
59014
63777
44313
52595
36651
569162
398413

50880
56204
60740
42203
50091
34906
542059
379441

50880
56204
60740
42203
50091
34906
542059
379441

50880
56204
60740
42203
50091
34906
542059
379441

53424
59014
63777
44313
52595
36651
569162
398413

623276
688502
744066
516981
613613
427596
6640223
4648156

Year3
Decrease 10%
Year 3
S ale volume
Product

Price

Type of Ready-Made
O
4.70
A
5.70
B
7.70
C
10.70
D
14.70
E
19.70
F
22.70
Normal Carton
No.1
4.30
No.2
5.70
No.3
7.70
No.4
10.70
No.5
12.70
No.6
17.70
Total
144.70

JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Carton
4,555.50
6,074.01
6,074.01
6,074.01
3,037.00
3,037.00
1,518.50

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

4,555.50
6,074.01
6,074.01
6,074.01
3,037.00
3,037.00
1,518.50

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

4,338.58
5,784.77
5,784.77
5,784.77
2,892.38
2,892.38
1,446.19

4,555.50
6,074.01
6,074.01
6,074.01
3,037.00
3,037.00
1,518.50

53,147.56
70,863.41
70,863.41
70,863.41
35,431.70
35,431.70
17,715.85

13,666.51
11,388.76
9,111.01
4,555.50
4,555.50
2,277.75
75,925.08

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

13,666.51
11,388.76
9,111.01
4,555.50
4,555.50
2,277.75
75,925.08

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

13,015.73
10,846.44
8,677.15
4,338.58
4,338.58
2,169.29
72,309.60

13,666.51
11,388.76
9,111.01
4,555.50
4,555.50
2,277.75
75,925.08

159,442.67
132,868.89
106,295.11
53,147.56
53,147.56
26,573.78
885,792.60

Year 3
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
21411
A
5.7
34622
B
7.7
46770
C
10.7
64992
D
14.7
44644
E
19.7
59829
F
22.7
34470
Normal Carton
No.1
4.3
58766
No.2
5.7
64916
No.3
7.7
70155
No.4
10.7
48744
No.5
12.7
57855
No.6
17.7
40316
Total
144.7
626078
Cost of goods sold
438255

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

22430
36270
48997
68087
46770
62678
36111

20391
32973
44543
61897
42518
56980
32829

20391
32973
44543
61897
42518
56980
32829

20391
32973
44543
61897
42518
56980
32829

20391
32973
44543
61897
42518
56980
32829

20391
32973
44543
61897
42518
56980
32829

21411
34622
46770
64992
44644
59829
34470

20391
32973
44543
61897
42518
56980
32829

20391
32973
44543
61897
42518
56980
32829

20391
32973
44543
61897
42518
56980
32829

21411
34622
46770
64992
44644
59829
34470

249794
403921
545648
758238
520846
698005
402150

61564
68007
73495
51065
60610
42236
655891
459124

55968
61825
66814
46423
55100
38396
596265
417385

55968
61825
66814
46423
55100
38396
596265
417385

55968
61825
66814
46423
55100
38396
596265
417385

55968
61825
66814
46423
55100
38396
596265
417385

55968
61825
66814
46423
55100
38396
596265
417385

58766
64916
70155
48744
57855
40316
626078
438255

55968
61825
66814
46423
55100
38396
596265
417385

55968
61825
66814
46423
55100
38396
596265
417385

55968
61825
66814
46423
55100
38396
596265
417385

58766
64916
70155
48744
57855
40316
626078
438255

685603
757353
818472
568679
674974
470356
7304246
5112972

127

Year4
Decrease 10%
Year 4
S ale volume
Product

Price

JAN

Type of Ready-Made
O
4.70
A
5.70
B
7.70
C
10.70
D
14.70
E
19.70
F
22.70
Normal Carton
No.1
4.30
No.2
5.70
No.3
7.70
No.4
10.70
No.5
12.70
No.6
17.70
Total
144.70

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Carton
5,011.06
6,681.41
6,681.41
6,681.41
3,340.70
3,340.70
1,670.35

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

5,011.06
6,681.41
6,681.41
6,681.41
3,340.70
3,340.70
1,670.35

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

4,772.43
6,363.24
6,363.24
6,363.24
3,181.62
3,181.62
1,590.81

5,011.06
6,681.41
6,681.41
6,681.41
3,340.70
3,340.70
1,670.35

58,462.31
77,949.75
77,949.75
77,949.75
38,974.87
38,974.87
19,487.44

15,033.17
12,527.64
10,022.11
5,011.06
5,011.06
2,505.53
83,517.59

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

15,033.17
12,527.64
10,022.11
5,011.06
5,011.06
2,505.53
83,517.59

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

14,317.30
11,931.08
9,544.87
4,772.43
4,772.43
2,386.22
79,540.56

15,033.17
12,527.64
10,022.11
5,011.06
5,011.06
2,505.53
83,517.59

175,386.93
146,155.78
116,924.62
58,462.31
58,462.31
29,231.16
974,371.86

Year 4
Sale
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
23552
A
5.7
38084
B
7.7
51447
C
10.7
71491
D
14.7
49108
E
19.7
65812
F
22.7
37917
Normal Carton
No.1
4.3
64643
No.2
5.7
71408
No.3
7.7
77170
No.4
10.7
53618
No.5
12.7
63640
No.6
17.7
44348
Total
144.7
688686
Cost of goods sold
482080

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

24673
39898
53897
74895
51447
68946
39723

22430
36270
48997
68087
46770
62678
36111

22430
36270
48997
68087
46770
62678
36111

22430
36270
48997
68087
46770
62678
36111

22430
36270
48997
68087
46770
62678
36111

22430
36270
48997
68087
46770
62678
36111

23552
38084
51447
71491
49108
65812
37917

22430
36270
48997
68087
46770
62678
36111

22430
36270
48997
68087
46770
62678
36111

22430
36270
48997
68087
46770
62678
36111

23552
38084
51447
71491
49108
65812
37917

274773
444314
600213
834062
572931
767805
442365

67721
74808
80845
56172
66671
46460
721481
505036

61564
68007
73495
51065
60610
42236
655891
459124

61564
68007
73495
51065
60610
42236
655891
459124

61564
68007
73495
51065
60610
42236
655891
459124

61564
68007
73495
51065
60610
42236
655891
459124

61564
68007
73495
51065
60610
42236
655891
459124

64643
71408
77170
53618
63640
44348
688686
482080

61564
68007
73495
51065
60610
42236
655891
459124

61564
68007
73495
51065
60610
42236
655891
459124

61564
68007
73495
51065
60610
42236
655891
459124

64643
71408
77170
53618
63640
44348
688686
482080

754164
833088
900320
625547
742471
517391
8034670
5624269

Year 5
Decrease 10%
Year 5
S ale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.70
5,512.16
A
5.70
7,349.55
B
7.70
7,349.55
C
10.70
7,349.55
D
14.70
3,674.77
E
19.70
3,674.77
F
22.70
1,837.39
Normal Carton
No.1
4.30
16,536.48
No.2
5.70
13,780.40
No.3
7.70
11,024.32
No.4
10.70
5,512.16
No.5
12.70
5,512.16
No.6
17.70
2,756.08
Total
144.70
91,869.35

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

5,774.64
7,699.53
7,699.53
7,699.53
3,849.76
3,849.76
1,924.88

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

5,512.16
7,349.55
7,349.55
7,349.55
3,674.77
3,674.77
1,837.39

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

5,249.68
6,999.57
6,999.57
6,999.57
3,499.78
3,499.78
1,749.89

5,512.16
7,349.55
7,349.55
7,349.55
3,674.77
3,674.77
1,837.39

64,308.54
85,744.72
85,744.72
85,744.72
42,872.36
42,872.36
21,436.18

17,323.93
14,436.61
11,549.29
5,774.64
5,774.64
2,887.32
96,244.08

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

16,536.48
13,780.40
11,024.32
5,512.16
5,512.16
2,756.08
91,869.35

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

15,749.03
13,124.19
10,499.35
5,249.68
5,249.68
2,624.84
87,494.62

16,536.48
13,780.40
11,024.32
5,512.16
5,512.16
2,756.08
91,869.35

192,925.63
160,771.36
128,617.09
64,308.54
64,308.54
32,154.27
1,071,809.05

Year 5
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
25907
A
5.7
41892
B
7.7
56592
C
10.7
78640
D
14.7
54019
E
19.7
72393
F
22.7
41709
Normal Carton
No.1
4.3
71107
No.2
5.7
78548
No.3
7.7
84887
No.4
10.7
58980
No.5
12.7
70004
No.6
17.7
48783
Total
144.7
757555
Cost of goods sold
530288

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

27141
43887
59286
82385
56592
75840
43695

24673
39898
53897
74895
51447
68946
39723

24673
39898
53897
74895
51447
68946
39723

24673
39898
53897
74895
51447
68946
39723

24673
39898
53897
74895
51447
68946
39723

24673
39898
53897
74895
51447
68946
39723

25907
41892
56592
78640
54019
72393
41709

24673
39898
53897
74895
51447
68946
39723

24673
39898
53897
74895
51447
68946
39723

24673
39898
53897
74895
51447
68946
39723

25907
41892
56592
78640
54019
72393
41709

302250
488745
660234
917469
630224
844586
486601

74493
82289
88930
61789
73338
51106
793629
555540

67721
74808
80845
56172
66671
46460
721481
505036

67721
74808
80845
56172
66671
46460
721481
505036

67721
74808
80845
56172
66671
46460
721481
505036

67721
74808
80845
56172
66671
46460
721481
505036

67721
74808
80845
56172
66671
46460
721481
505036

71107
78548
84887
58980
70004
48783
757555
530288

67721
74808
80845
56172
66671
46460
721481
505036

67721
74808
80845
56172
66671
46460
721481
505036

67721
74808
80845
56172
66671
46460
721481
505036

71107
78548
84887
58980
70004
48783
757555
530288

829580
916397
990352
688101
816718
569131
8838137
6186696

128

If sale decrease 15%


Year 1
Decrease 15%
Year 1
S ale volume
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
3556
A
5.7
4741
B
7.7
4741
C
10.7
4741
D
14.7
2370
E
19.7
2370
F
22.7
1185
Normal Carton
0
No.1
4.3
10667
No.2
5.7
8889
No.3
7.7
7111
No.4
10.7
3556
No.5
12.7
3556
No.6
17.7
1778
Total
144.7
59262

M AR

3725
4967
4967
4967
2483
2483
1242
0
11175
9313
7450
3725
3725
1863
62084

APR

3386
4515
4515
4515
2258
2258
1129

M AY

3386
4515
4515
4515
2258
2258
1129
0
10159
8466
6773
3386
3386
1693
56440

10159
8466
6773
3386
3386
1693
56440

JUN

3386
4515
4515
4515
2258
2258
1129
0
10159
8466
6773
3386
3386
1693
56440

JUL

3386
4515
4515
4515
2258
2258
1129
0
10159
8466
6773
3386
3386
1693
56440

AUG

3386
4515
4515
4515
2258
2258
1129
0
10159
8466
6773
3386
3386
1693
56440

SEP

3556
4741
4741
4741
2370
2370
1185
0
10667
8889
7111
3556
3556
1778
59262

OCT

3386
4515
4515
4515
2258
2258
1129
0
10159
8466
6773
3386
3386
1693
56440

NOV

3386
4515
4515
4515
2258
2258
1129
0
10159
8466
6773
3386
3386
1693
56440

DEC

3386
4515
4515
4515
2258
2258
1129
0
10159
8466
6773
3386
3386
1693
56440

Total

3556
4741
4741
4741
2370
2370
1185
0
10667
8889
7111
3556
3556
1778
59262

41483
55311
55311
55311
27656
27656
13828
0
124450
103709
82967
41483
41483
20742
691390

Year 1
Sale
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
16712
A
5.7
27023
B
7.7
36505
C
10.7
50728
D
14.7
34846
E
19.7
46698
F
22.7
26905
Normal Carton
0
No.1
4.3
45869
No.2
5.7
50669
No.3
7.7
54758
No.4
10.7
38046
No.5
12.7
45158
No.6
17.7
31468
Total
144.7
488674
Cost of goods sold
342072

M AR

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

APR

15916
25737
34767
48313
33187
44475
25624
0
43685
48256
52151
36234
43007
29970
465404
325783

M AY

15916
25737
34767
48313
33187
44475
25624
0
43685
48256
52151
36234
43007
29970
465404
325783

JUN

15916
25737
34767
48313
33187
44475
25624
0
43685
48256
52151
36234
43007
29970
465404
325783

JUL

15916
25737
34767
48313
33187
44475
25624
0
43685
48256
52151
36234
43007
29970
465404
325783

AUG

15916
25737
34767
48313
33187
44475
25624
0
43685
48256
52151
36234
43007
29970
465404
325783

SEP

16712
27023
36505
50728
34846
46698
26905
0
45869
50669
54758
38046
45158
31468
488674
342072

OCT

15916
25737
34767
48313
33187
44475
25624
0
43685
48256
52151
36234
43007
29970
465404
325783

NOV

15916
25737
34767
48313
33187
44475
25624
0
43685
48256
52151
36234
43007
29970
465404
325783

DEC

15916
25737
34767
48313
33187
44475
25624
0
43685
48256
52151
36234
43007
29970
465404
325783

Total

16712
27023
36505
50728
34846
46698
26905
0
45869
50669
54758
38046
45158
31468
488674
342072

194972
315274
425896
591830
406537
544815
313891
0
535136
591138
638844
443872
526839
367128
5701202
3990841

Year 2
Decrease 15%
Year 2
S ale volume
Product

Price

JAN

Type of Ready-Made Carton


O
4.70
3,911.29
A
5.70
5,215.06
B
7.70
5,215.06
C
10.70
5,215.06
D
14.70
2,607.53
E
19.70
2,607.53
F
22.70
1,303.76
Normal Carton
No.1
4.30
11,733.88
No.2
5.70
9,778.23
No.3
7.70
7,822.58
No.4
10.70
3,911.29
No.5
12.70
3,911.29
No.6
17.70
1,955.65
Total
144.70
65,188.20

FEB

M AR

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

APR

3,725.04
4,966.72
4,966.72
4,966.72
2,483.36
2,483.36
1,241.68
11,175.12
9,312.60
7,450.08
3,725.04
3,725.04
1,862.52
62,084.00

M AY

3,725.04
4,966.72
4,966.72
4,966.72
2,483.36
2,483.36
1,241.68
11,175.12
9,312.60
7,450.08
3,725.04
3,725.04
1,862.52
62,084.00

JUN

3,725.04
4,966.72
4,966.72
4,966.72
2,483.36
2,483.36
1,241.68
11,175.12
9,312.60
7,450.08
3,725.04
3,725.04
1,862.52
62,084.00

JUL

3,725.04
4,966.72
4,966.72
4,966.72
2,483.36
2,483.36
1,241.68
11,175.12
9,312.60
7,450.08
3,725.04
3,725.04
1,862.52
62,084.00

AUG

3,725.04
4,966.72
4,966.72
4,966.72
2,483.36
2,483.36
1,241.68
11,175.12
9,312.60
7,450.08
3,725.04
3,725.04
1,862.52
62,084.00

SEP

3,911.29
5,215.06
5,215.06
5,215.06
2,607.53
2,607.53
1,303.76
11,733.88
9,778.23
7,822.58
3,911.29
3,911.29
1,955.65
65,188.20

OCT

3,725.04
4,966.72
4,966.72
4,966.72
2,483.36
2,483.36
1,241.68
11,175.12
9,312.60
7,450.08
3,725.04
3,725.04
1,862.52
62,084.00

NOV

3,725.04
4,966.72
4,966.72
4,966.72
2,483.36
2,483.36
1,241.68
11,175.12
9,312.60
7,450.08
3,725.04
3,725.04
1,862.52
62,084.00

DEC

3,725.04
4,966.72
4,966.72
4,966.72
2,483.36
2,483.36
1,241.68
11,175.12
9,312.60
7,450.08
3,725.04
3,725.04
1,862.52
62,084.00

Total

3,911.29
5,215.06
5,215.06
5,215.06
2,607.53
2,607.53
1,303.76
11,733.88
9,778.23
7,822.58
3,911.29
3,911.29
1,955.65
65,188.20

45,631.74
60,842.32
60,842.32
60,842.32
30,421.16
30,421.16
15,210.58
136,895.22
114,079.35
91,263.48
45,631.74
45,631.74
22,815.87
760,529.00

Year 2
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
18383
A
5.7
29726
B
7.7
40156
C
10.7
55801
D
14.7
38331
E
19.7
51368
F
22.7
29595
Normal Carton
0
No.1
4.3
50456
No.2
5.7
55736
No.3
7.7
60234
No.4
10.7
41851
No.5
12.7
49673
No.6
17.7
34615
Total
144.7
537542
Cost of goods sold
376279

FEB

M AR

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

APR

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

M AY

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

JUN

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

JUL

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

129

AUG

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

SEP

18383
29726
40156
55801
38331
51368
29595
0
50456
55736
60234
41851
49673
34615
537542
376279

OCT

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

NOV

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

DEC

17508
28310
38244
53144
36505
48922
28186
0
48053
53082
57366
39858
47308
32967
511945
358361

Total

18383
29726
40156
55801
38331
51368
29595
0
50456
55736
60234
41851
49673
34615
537542
376279

214469
346801
468486
651013
447191
599297
345280
0
588649
650252
702729
488260
579523
403841
6271322
4389925

Year 3
Decrease 15%
Year 3
S ale volume
Product

Price

JAN

Type of Ready-Made
O
4.70
A
5.70
B
7.70
C
10.70
D
14.70
E
19.70
F
22.70
Normal Carton
No.1
4.30
No.2
5.70
No.3
7.70
No.4
10.70
No.5
12.70
No.6
17.70
Total
144.70

Carton
4,302.42
5,736.56
5,736.56
5,736.56
2,868.28
2,868.28
1,434.14
12,907.26
10,756.05
8,604.84
4,302.42
4,302.42
2,151.21
71,707.02

FEB

M AR

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

APR

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

M AY

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

JUN

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

JUL

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

AUG

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

SEP

4,302.42
5,736.56
5,736.56
5,736.56
2,868.28
2,868.28
1,434.14
12,907.26
10,756.05
8,604.84
4,302.42
4,302.42
2,151.21
71,707.02

OCT

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

NOV

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

DEC

4,097.54
5,463.39
5,463.39
5,463.39
2,731.70
2,731.70
1,365.85
12,292.63
10,243.86
8,195.09
4,097.54
4,097.54
2,048.77
68,292.40

Total

4,302.42
5,736.56
5,736.56
5,736.56
2,868.28
2,868.28
1,434.14
12,907.26
10,756.05
8,604.84
4,302.42
4,302.42
2,151.21
71,707.02

50,194.91
66,926.55
66,926.55
66,926.55
33,463.28
33,463.28
16,731.64
150,584.74
125,487.29
100,389.83
50,194.91
50,194.91
25,097.46
836,581.90

Year 3
Sale
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
20221
A
5.7
32698
B
7.7
44172
C
10.7
61381
D
14.7
42164
E
19.7
56505
F
22.7
32555
Normal Carton
0
No.1
4.3
55501
No.2
5.7
61310
No.3
7.7
66257
No.4
10.7
46036
No.5
12.7
54641
No.6
17.7
38076
Total
144.7
591296
Cost of goods sold
413907

M AR

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

APR

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

M AY

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

JUN

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

JUL

AUG

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

SEP

20221
32698
44172
61381
42164
56505
32555
0
55501
61310
66257
46036
54641
38076
591296
413907

OCT

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

NOV

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

DEC

19258
31141
42068
58458
40156
53814
31005
0
52858
58390
63102
43844
52039
36263
563139
394197

Total

20221
32698
44172
61381
42164
56505
32555
0
55501
61310
66257
46036
54641
38076
591296
413907

235916
381481
515334
716114
491910
659227
379808
0
647514
715278
773002
537086
637475
444225
6898454
4828918

Year 4
Decrease 15%
Year 4
S ale volume
Product

Price

Type of Ready-Made
O
4.70
A
5.70
B
7.70
C
10.70
D
14.70
E
19.70
F
22.70
Normal Carton
No.1
4.30
No.2
5.70
No.3
7.70
No.4
10.70
No.5
12.70
No.6
17.70
Total
144.70

JAN

Carton
4,732.66
6,310.22
6,310.22
6,310.22
3,155.11
3,155.11
1,577.55
14,197.99
11,831.66
9,465.33
4,732.66
4,732.66
2,366.33
78,877.72

FEB

M AR

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

APR

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

M AY

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

JUN

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

JUL

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

AUG

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

SEP

4,732.66
6,310.22
6,310.22
6,310.22
3,155.11
3,155.11
1,577.55
14,197.99
11,831.66
9,465.33
4,732.66
4,732.66
2,366.33
78,877.72

OCT

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

NOV

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

DEC

4,507.30
6,009.73
6,009.73
6,009.73
3,004.87
3,004.87
1,502.43
13,521.90
11,268.25
9,014.60
4,507.30
4,507.30
2,253.65
75,121.64

Total

4,732.66
6,310.22
6,310.22
6,310.22
3,155.11
3,155.11
1,577.55
14,197.99
11,831.66
9,465.33
4,732.66
4,732.66
2,366.33
78,877.72

55,214.41
73,619.21
73,619.21
73,619.21
36,809.60
36,809.60
18,404.80
165,643.22
138,036.01
110,428.81
55,214.41
55,214.41
27,607.20
920,240.09

Year 4
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
22244
A
5.7
35968
B
7.7
48589
C
10.7
67519
D
14.7
46380
E
19.7
62156
F
22.7
35810
Normal Carton
0
No.1
4.3
61051
No.2
5.7
67440
No.3
7.7
72883
No.4
10.7
50639
No.5
12.7
60105
No.6
17.7
41884
Total
144.7
650426
Cost of goods sold
455298

FEB

M AR

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

APR

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

M AY

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

JUN

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

JUL

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

130

AUG

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

SEP

22244
35968
48589
67519
46380
62156
35810
0
61051
67440
72883
50639
60105
41884
650426
455298

OCT

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

NOV

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

DEC

21184
34255
46275
64304
44172
59196
34105
0
58144
64229
69412
48228
57243
39890
619453
433617

Total

22244
35968
48589
67519
46380
62156
35810
0
61051
67440
72883
50639
60105
41884
650426
455298

259508
419629
566868
787726
541101
725149
417789
0
712266
786805
850302
590794
701223
488647
7588300
5311810

Year 5
Decrease 15%
Year 5
S ale volume
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
5,205.93
A
5.7
6,941.24
B
7.7
6,941.24
C
10.7
6,941.24
D
14.7
3,470.62
E
19.7
3,470.62
F
22.7
1,735.31
Normal Carton
No.1
4.3
15,617.79
No.2
5.7
13,014.82
No.3
7.7
10,411.86
No.4
10.7
5,205.93
No.5
12.7
5,205.93
No.6
17.7
2,602.96
Total
144.70 86,765.49

FEB

M AR

5,453.83
7,271.77
7,271.77
7,271.77
3,635.89
3,635.89
1,817.94
16,361.49
13,634.58
10,907.66
5,453.83
5,453.83
2,726.92
90,897.18

APR

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

M AY

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

JUN

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

JUL

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

AUG

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

SEP

5,205.93
6,941.24
6,941.24
6,941.24
3,470.62
3,470.62
1,735.31
15,617.79
13,014.82
10,411.86
5,205.93
5,205.93
2,602.96
86,765.49

OCT

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

NOV

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

DEC

4,958.03
6,610.70
6,610.70
6,610.70
3,305.35
3,305.35
1,652.68
14,874.08
12,395.07
9,916.06
4,958.03
4,958.03
2,479.01
82,633.80

Total

5,205.93
6,941.24
6,941.24
6,941.24
3,470.62
3,470.62
1,735.31
15,617.79
13,014.82
10,411.86
5,205.93
5,205.93
2,602.96
86,765.49

60,735.85
80,981.13
80,981.13
80,981.13
40,490.56
40,490.56
20,245.28
182,207.54
151,839.61
121,471.69
60,735.85
60,735.85
30,367.92
1,012,264.10

Year 5
Sale
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
24468
A
5.7
39565
B
7.7
53448
C
10.7
74271
D
14.7
51018
E
19.7
68371
F
22.7
39392
Normal Carton
0
No.1
4.3
67156
No.2
5.7
74184
No.3
7.7
80171
No.4
10.7
55703
No.5
12.7
66115
No.6
17.7
46072
Total
144.7
715468
Cost of goods sold
500828

FEB

M AR

25633
41449
55993
77808
53448
71627
41267
0
70354
77717
83989
58356
69264
48266
749538
524677

APR

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

M AY

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

JUN

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

JUL

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

131

AUG

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

SEP

24468
39565
53448
74271
51018
68371
39392
0
67156
74184
80171
55703
66115
46072
715468
500828

OCT

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

NOV

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

DEC

23303
37681
50902
70735
48589
65115
37516
0
63959
70652
76354
53051
62967
43879
681398
476979

Total

24468
39565
53448
74271
51018
68371
39392
0
67156
74184
80171
55703
66115
46072
715468
500828

285458
461592
623555
866498
595211
797664
459568
0
783492
865486
935332
649874
771345
537512
8347130
5842991

Sale Decrease
12000000
10000000

Baht

8000000
6000000
4000000
2000000
0
Normal

Year1

Year2

Year3

Year4

Year5

6707296

7378027

8115830

8927410

9820151

Decrease 5%

6371931.58

7009124.74

7710037.21

8481040.93

9329145.03

Decrease 10%

6036566.76

6640223.44

7304245.78

8034670.36

8838137.39

Decrease 15%

5701201.94

6271322.13

6898454.35

7588299.78

8347129.76

Sale Risk : Income Statement


If sale decrease 5%
Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue 546165.56


572173.45
Cost of goods sold
382315.89
400521.41
Gross Profit
163849.67
171652.03
Administrative Cost
120786.72
120786.72
Selling expense 82466.67
7466.67
Depreciation
29373.33
29373.33
Earnings before interest
-68777.05
and taxes
14025.31
Interest paid
0.00
0.00
Taxable income -68777.05
14025.31
Taxes
0.00
0.00
Net income
-68777.05
14025.31
Dividend
0.00
0.00
Retain Earning -68777.05
14025.31

MAR
520157.68
364110.38
156047.30
120786.72
2466.67
29373.33
3420.58
0.00
3420.58
0.00
3420.58
0.00
3420.58

APR
520157.68
364110.38
156047.30
120786.72
2466.67
29373.33
3420.58
0.00
3420.58
0.00
3420.58
0.00
3420.58

MAY
520157.68
364110.38
156047.30
120786.72
2466.67
29373.33
3420.58
0.00
3420.58
0.00
3420.58
0.00
3420.58

JUN

JUL

520157.68
364110.38
156047.30
120786.72
2466.67
29373.33
3420.58
0.00
3420.58
0.00
3420.58
0.00
3420.58

132

520157.68
364110.38
156047.30
120786.72
2466.67
29373.33
3420.58
0.00
3420.58
0.00
3420.58
0.00
3420.58

AUG
546165.56
382315.89
163849.67
120786.72
3856.67
29373.33
9832.95
0.00
9832.95
0.00
9832.95
0.00
9832.95

SEP
520157.68
364110.38
156047.30
120786.72
2466.67
29373.33
3420.58
0.00
3420.58
0.00
3420.58
0.00
3420.58

OCT

NOV

DEC

520157.68
364110.38
156047.30
120786.72
2466.67
29373.33
3420.58
0.00
3420.58
0.00
3420.58
0.00
3420.58

520157.68
364110.38
156047.30
120786.72
2466.67
29373.33
3420.58
0.00
3420.58
0.00
3420.58
0.00
3420.58

546165.56
382315.89
163849.67
120786.72
8856.67
29373.33
4832.95
0.00
4832.95
0.00
4832.95
0.00
4832.95

Total
6371931.58
4460352.11
1911579.47
1449440.64
122380.04
352479.96
-12721.17
0.00
-12721.17
0.00
-12721.17
0.00
-12721.17

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue 600782.12


629390.79
Cost of goods sold
420547.48
440573.55
Gross Profit
180234.64
188817.24
Administrative Cost
123212.35
123212.35
Selling expense 118490.67
27794.67
Depreciation
29373.33
29373.33
Earnings before interest
-90841.71
and taxes
8436.89
Interest paid
0.00
0.00
Taxable income -90841.71
8436.89
Taxes (15%)
0.00
0.00
Net income
-90841.71
8436.89
Dividend
0.00
0.00
Retan earning -90841.71
8436.89

MAR
572173.45
400521.41
171652.03
123212.35
2546.67
29373.33
16519.68
0.00
16519.68
0.00
16519.68
0.00
16519.68

APR
572173.45
400521.41
171652.03
123212.35
2546.67
29373.33
16519.68
0.00
16519.68
0.00
16519.68
0.00
16519.68

MAY
572173.45
400521.41
171652.03
123212.35
2546.67
29373.33
16519.68
0.00
16519.68
0.00
16519.68
0.00
16519.68

JUN

JUL

572173.45
400521.41
171652.03
123212.35
2546.67
29373.33
16519.68
0.00
16519.68
0.00
16519.68
0.00
16519.68

572173.45
400521.41
171652.03
123212.35
2546.67
29373.33
16519.68
0.00
16519.68
0.00
16519.68
0.00
16519.68

AUG
600782.12
420547.48
180234.64
123212.35
5240.67
29373.33
22408.29
0.00
22408.29
0.00
22408.29
0.00
22408.29

SEP
572173.45
400521.41
171652.03
123212.35
2546.67
29373.33
16519.68
0.00
16519.68
0.00
16519.68
0.00
16519.68

OCT

NOV

DEC

572173.45
400521.41
171652.03
123212.35
22706.67
29373.33
-3640.32
0.00
-3640.32
0.00
-3640.32
0.00
-3640.32

572173.45
400521.41
171652.03
123212.35
2546.67
29373.33
16519.68
0.00
16519.68
0.00
16519.68
0.00
16519.68

600782.12
420547.48
180234.64
123212.35
10240.67
29373.33
17408.29
0.00
17408.29
0.00
17408.29
0.00
17408.29

OCT

NOV

DEC

629390.79
440573.55
188817.24
125666.40
22794.67
29373.33
10982.84
0.00
10982.84
0.00
10982.84
0.00
10982.84

629390.79
440573.55
188817.24
125666.40
2634.67
29373.33
31142.84
0.00
31142.84
0.00
31142.84
0.00
31142.84

660860.33
462602.23
198258.10
125666.40
10223.07
29373.33
32995.30
0.00
32995.30
0.00
32995.30
0.00
32995.30

Total
7009124.74
4906387.32
2102737.42
1478548.20
202300.04
352479.96
69409.22
0.00
69409.22
0.00
69409.22
20822.77
48586.45

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue 660860.33


692329.87
Cost of goods sold
462602.23
484630.91
Gross Profit
198258.10
207698.96
Administrative Cost
125666.40
125666.40
Selling expense 136348.67
27891.47
Depreciation
29373.33
29373.33
Earnings before interest
-93130.30
and taxes
24767.76
Interest paid
0.00
0.00
Taxable income -93130.30
24767.76
Taxes (15%)
0.00
0.00
Net income
-93130.30
24767.76
Dividend
0.00
0.00
Retan earning -93130.30
24767.76

MAR
629390.79
440573.55
188817.24
125666.40
2634.67
29373.33
31142.84
0.00
31142.84
0.00
31142.84
0.00
31142.84

APR
629390.79
440573.55
188817.24
125666.40
2634.67
29373.33
31142.84
0.00
31142.84
0.00
31142.84
0.00
31142.84

MAY
629390.79
440573.55
188817.24
125666.40
2634.67
29373.33
31142.84
0.00
31142.84
0.00
31142.84
0.00
31142.84

JUN

JUL

629390.79
440573.55
188817.24
125666.40
2634.67
29373.33
31142.84
0.00
31142.84
0.00
31142.84
0.00
31142.84

629390.79
440573.55
188817.24
125666.40
2634.67
29373.33
31142.84
0.00
31142.84
0.00
31142.84
0.00
31142.84

AUG
660860.33
462602.23
198258.10
125666.40
5223.07
29373.33
37995.30
0.00
37995.30
0.00
37995.30
0.00
37995.30

SEP
629390.79
440573.55
188817.24
125666.40
2634.67
29373.33
31142.84
0.00
31142.84
0.00
31142.84
0.00
31142.84

Total
7710037.21
5397026.05
2313011.16
1507996.80
220923.64
352479.96
231610.76
0.00
231610.76
34741.61
196869.15
59060.74
137808.40

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

Sale Revenue 726946.37


761562.86
Cost of goods sold
508862.46
533094.00
Gross Profit
218083.91
228468.86
Administrative Cost
128179.73
128179.73
Selling expense 154499.92
27998.17
Depreciation
29373.33
29373.33
Earnings before interest
-93969.07
and taxes
42917.63
Interest paid
0.00
0.00
Taxable income -93969.07
42917.63
Taxes (15%)
0.00
0.00
Net income
-93969.07
42917.63
Dividend
0.00
0.00
Retan earning -93969.07
42917.63

MAR
692329.87
484630.91
207698.96
128179.73
2731.67
29373.33
47414.23
0.00
47414.23
0.00
47414.23
0.00
47414.23

APR
692329.87
484630.91
207698.96
128179.73
2731.67
29373.33
47414.23
0.00
47414.23
0.00
47414.23
0.00
47414.23

MAY
692329.87
484630.91
207698.96
128179.73
2731.67
29373.33
47414.23
0.00
47414.23
0.00
47414.23
0.00
47414.23

JUN

JUL

692329.87
484630.91
207698.96
128179.73
2731.67
29373.33
47414.23
0.00
47414.23
0.00
47414.23
0.00
47414.23

133

692329.87
484630.91
207698.96
128179.73
2731.67
29373.33
47414.23
0.00
47414.23
0.00
47414.23
0.00
47414.23

AUG
726946.37
508862.46
218083.91
128179.73
5599.92
29373.33
54930.93
0.00
54930.93
0.00
54930.93
0.00
54930.93

SEP
692329.87
484630.91
207698.96
128179.73
2731.67
29373.33
47414.23
0.00
47414.23
0.00
47414.23
0.00
47414.23

OCT
692329.87
484630.91
207698.96
128179.73
22891.67
29373.33
27254.23
0.00
27254.23
0.00
27254.23
0.00
27254.23

NOV
692329.87
484630.91
207698.96
128179.73
2731.67
29373.33
47414.23
0.00
47414.23
0.00
47414.23
0.00
47414.23

DEC
726946.37
508862.46
218083.91
128179.73
10599.92
29373.33
49930.93
0.00
49930.93
0.00
49930.93
0.00
49930.93

Total
8481040.93
5936728.65
2544312.28
1538156.76
240711.29
352479.96
412964.27
0.00
412964.27
61944.64
351019.63
105305.89
245713.74

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue 799641.00


837719.15
Cost of goods sold
559748.70
586403.40
Gross Profit
239892.30
251315.74
Administrative Cost
130743.92
130743.92
Selling expense 178312.27
31116.67
Depreciation
29373.33
29373.33
Earnings before interest
-98537.22
and taxes
60081.82
Interest paid
0.00
0.00
Taxable income -98537.22
60081.82
Taxes (15%)
0.00
0.00
Net income
-98537.22
60081.82
Dividend
0.00
0.00
Retan earning -98537.22
60081.82

MAR
761562.86
533094.00
228468.86
130743.92
2838.67
29373.33
65512.94
0.00
65512.94
0.00
65512.94
0.00
65512.94

APR
761562.86
533094.00
228468.86
130743.92
2838.67
29373.33
65512.94
0.00
65512.94
0.00
65512.94
0.00
65512.94

MAY
761562.86
533094.00
228468.86
130743.92
2838.67
29373.33
65512.94
0.00
65512.94
0.00
65512.94
0.00
65512.94

JUN

JUL

761562.86
533094.00
228468.86
130743.92
2838.67
29373.33
65512.94
0.00
65512.94
0.00
65512.94
0.00
65512.94

761562.86
533094.00
228468.86
130743.92
2838.67
29373.33
65512.94
0.00
65512.94
0.00
65512.94
0.00
65512.94

AUG
799641.00
559748.70
239892.30
130743.92
6262.27
29373.33
73512.78
0.00
73512.78
0.00
73512.78
0.00
73512.78

SEP
761562.86
533094.00
228468.86
130743.92
2838.67
29373.33
65512.94
0.00
65512.94
0.00
65512.94
0.00
65512.94

OCT

NOV

DEC

761562.86
533094.00
228468.86
130743.92
22998.67
29373.33
45352.94
0.00
45352.94
0.00
45352.94
0.00
45352.94

761562.86
533094.00
228468.86
130743.92
2838.67
29373.33
65512.94
0.00
65512.94
0.00
65512.94
0.00
65512.94

799641.00
559748.70
239892.30
130743.92
11262.27
29373.33
68512.78
0.00
68512.78
0.00
68512.78
0.00
68512.78

OCT

NOV

DEC

492780.96
344946.67
147834.29
120786.72
2466.67
29373.33
-4792.43
0.00
-4792.43
0.00
-4792.43
0.00
-4792.43

492780.96
344946.67
147834.29
120786.72
2466.67
29373.33
-4792.43
0.00
-4792.43
0.00
-4792.43
0.00
-4792.43

517420.01
362194.01
155226.00
120786.72
8856.67
29373.33
-3790.72
0.00
-3790.72
0.00
-3790.72
0.00
-3790.72

OCT

NOV

DEC

542059.06
379441.34
162617.72
123212.35
22706.67
29373.33
-12674.63
0.00
-12674.63
0.00
-12674.63
0.00
-12674.63

542059.06
379441.34
162617.72
123212.35
2546.67
29373.33
7485.37
0.00
7485.37
0.00
7485.37
0.00
7485.37

569162.01
398413.41
170748.60
123212.35
10240.67
29373.33
7922.25
0.00
7922.25
0.00
7922.25
0.00
7922.25

Total
9329145.03
6530401.52
2798743.51
1568927.04
269822.84
352479.96
607513.67
0.00
607513.67
91127.05
516386.62
154915.99
361470.63

If income decrease 10 %
Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue 517420.01


542059.06
Cost of goods sold
362194.01
379441.34
Gross Profit
155226.00
162617.72
Administrative Cost
120786.72
120786.72
Selling expense 82466.67
7466.67
Depreciation
29373.33
29373.33
Earnings before interest
-77400.72
and taxes
4991.00
Interest paid
0.00
0.00
Taxable income -77400.72
4991.00
Taxes
0.00
0.00
Net income
-77400.72
4991.00
Dividend
0.00
0.00
Retain Earning -77400.72
4991.00

MAR
492780.96
344946.67
147834.29
120786.72
2466.67
29373.33
-4792.43
0.00
-4792.43
0.00
-4792.43
0.00
-4792.43

APR
492780.96
344946.67
147834.29
120786.72
2466.67
29373.33
-4792.43
0.00
-4792.43
0.00
-4792.43
0.00
-4792.43

MAY
492780.96
344946.67
147834.29
120786.72
2466.67
29373.33
-4792.43
0.00
-4792.43
0.00
-4792.43
0.00
-4792.43

JUN

JUL

492780.96
344946.67
147834.29
120786.72
2466.67
29373.33
-4792.43
0.00
-4792.43
0.00
-4792.43
0.00
-4792.43

492780.96
344946.67
147834.29
120786.72
2466.67
29373.33
-4792.43
0.00
-4792.43
0.00
-4792.43
0.00
-4792.43

AUG
517420.01
362194.01
155226.00
120786.72
3856.67
29373.33
1209.28
0.00
1209.28
0.00
1209.28
0.00
1209.28

SEP
492780.96
344946.67
147834.29
120786.72
2466.67
29373.33
-4792.43
0.00
-4792.43
0.00
-4792.43
0.00
-4792.43

Total
6036566.76
4225596.73
1810970.03
1449440.64
122380.04
352479.96
-113330.61
0.00
-113330.61
0.00
-113330.61
0.00
-113330.61

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue 569162.01


596264.96
Cost of goods sold
398413.41
417385.47
Gross Profit
170748.60
178879.49
Administrative Cost
123212.35
123212.35
Selling expense 118490.67
27794.67
Depreciation
29373.33
29373.33
Earnings before -100327.75
interest and taxes
-1500.86
Interest paid
0.00
0.00
Taxable income -100327.75
-1500.86
Taxes (15%)
0.00
0.00
Net income
-100327.75
-1500.86
Dividend
0.00
0.00
Retan earning -100327.75
-1500.86

MAR
542059.06
379441.34
162617.72
123212.35
2546.67
29373.33
7485.37
0.00
7485.37
0.00
7485.37
0.00
7485.37

APR
542059.06
379441.34
162617.72
123212.35
2546.67
29373.33
7485.37
0.00
7485.37
0.00
7485.37
0.00
7485.37

MAY
542059.06
379441.34
162617.72
123212.35
2546.67
29373.33
7485.37
0.00
7485.37
0.00
7485.37
0.00
7485.37

JUN

JUL

542059.06
379441.34
162617.72
123212.35
2546.67
29373.33
7485.37
0.00
7485.37
0.00
7485.37
0.00
7485.37

134

542059.06
379441.34
162617.72
123212.35
2546.67
29373.33
7485.37
0.00
7485.37
0.00
7485.37
0.00
7485.37

AUG
569162.01
398413.41
170748.60
123212.35
5240.67
29373.33
12922.25
0.00
12922.25
0.00
12922.25
0.00
12922.25

SEP
542059.06
379441.34
162617.72
123212.35
2546.67
29373.33
7485.37
0.00
7485.37
0.00
7485.37
0.00
7485.37

Total
6640223.44
4648156.41
1992067.03
1478548.20
202300.04
352479.96
-41261.17
0.00
-41261.17
0.00
-41261.17
0.00
-41261.17

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue 626078.21


655891.46
Cost of goods sold
438254.75
459124.02
Gross Profit
187823.46
196767.44
Administrative Cost
125666.40
125666.40
Selling expense 136348.67
27891.47
Depreciation
29373.33
29373.33
Earnings before -103564.94
interest and taxes
13836.24
Interest paid
0.00
0.00
Taxable income -103564.94
13836.24
Taxes (15%)
0.00
0.00
Net income
-103564.94
13836.24
Dividend
0.00
0.00
Retan earning -103564.94
13836.24

MAR
596264.96
417385.47
178879.49
125666.40
2634.67
29373.33
21205.09
0.00
21205.09
0.00
21205.09
0.00
21205.09

APR
596264.96
417385.47
178879.49
125666.40
2634.67
29373.33
21205.09
0.00
21205.09
0.00
21205.09
0.00
21205.09

MAY
596264.96
417385.47
178879.49
125666.40
2634.67
29373.33
21205.09
0.00
21205.09
0.00
21205.09
0.00
21205.09

JUN

JUL

596264.96
417385.47
178879.49
125666.40
2634.67
29373.33
21205.09
0.00
21205.09
0.00
21205.09
0.00
21205.09

596264.96
417385.47
178879.49
125666.40
2634.67
29373.33
21205.09
0.00
21205.09
0.00
21205.09
0.00
21205.09

AUG
626078.21
438254.75
187823.46
125666.40
5223.07
29373.33
27560.66
0.00
27560.66
0.00
27560.66
0.00
27560.66

SEP
596264.96
417385.47
178879.49
125666.40
2634.67
29373.33
21205.09
0.00
21205.09
0.00
21205.09
0.00
21205.09

OCT

NOV

DEC

596264.96
417385.47
178879.49
125666.40
22794.67
29373.33
1045.09
0.00
1045.09
0.00
1045.09
0.00
1045.09

596264.96
417385.47
178879.49
125666.40
2634.67
29373.33
21205.09
0.00
21205.09
0.00
21205.09
0.00
21205.09

626078.21
438254.75
187823.46
125666.40
10223.07
29373.33
22560.66
0.00
22560.66
0.00
22560.66
0.00
22560.66

Total
7304245.78
5112972.05
2191273.73
1507996.80
220923.64
352479.96
109873.33
0.00
109873.33
0.00
109873.33
32962.00
76911.33

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

MAR

Sale Revenue 688686.03


721480.60
Cost of goods sold
482080.22
505036.42
Gross Profit
206605.81
216444.18
Administrative Cost
128179.73
128179.73
Selling expense 154499.92
27998.17
Depreciation
29373.33
29373.33
Earnings before -105447.17
interest and taxes
30892.95
Interest paid
0.00
0.00
Taxable income -105447.17
30892.95
Taxes (15%)
0.00
0.00
Net income
-105447.17
30892.95
Dividend
0.00
0.00
Retan earning -105447.17
30892.95

655891.46
459124.02
196767.44
128179.73
2731.67
29373.33
36482.71
0.00
36482.71
0.00
36482.71
0.00
36482.71

APR
655891.46
459124.02
196767.44
128179.73
2731.67
29373.33
36482.71
0.00
36482.71
0.00
36482.71
0.00
36482.71

MAY
655891.46
459124.02
196767.44
128179.73
2731.67
29373.33
36482.71
0.00
36482.71
0.00
36482.71
0.00
36482.71

JUN

JUL

655891.46
459124.02
196767.44
128179.73
2731.67
29373.33
36482.71
0.00
36482.71
0.00
36482.71
0.00
36482.71

AUG

655891.46
459124.02
196767.44
128179.73
2731.67
29373.33
36482.71
0.00
36482.71
0.00
36482.71
0.00
36482.71

688686.03
482080.22
206605.81
128179.73
5599.92
29373.33
43452.83
0.00
43452.83
0.00
43452.83
0.00
43452.83

SEP

OCT

655891.46
459124.02
196767.44
128179.73
2731.67
29373.33
36482.71
0.00
36482.71
0.00
36482.71
0.00
36482.71

655891.46
459124.02
196767.44
128179.73
22891.67
29373.33
16322.71
0.00
16322.71
0.00
16322.71
0.00
16322.71

NOV
655891.46
459124.02
196767.44
128179.73
2731.67
29373.33
36482.71
0.00
36482.71
0.00
36482.71
0.00
36482.71

DEC
688686.03
482080.22
206605.81
128179.73
10599.92
29373.33
38452.83
0.00
38452.83
0.00
38452.83
0.00
38452.83

Total
8034670.36
5624269.25
2410401.11
1538156.76
240711.29
352479.96
279053.10
0.00
279053.10
41857.96
237195.13
71158.54
166036.59

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue 757554.63


793628.66
Cost of goods sold
530288.24
555540.06
Gross Profit
227266.39
238088.60
Administrative Cost
130743.92
130743.92
Selling expense 178312.27
31116.67
Depreciation
29373.33
29373.33
Earnings before -111163.13
interest and taxes
46854.68
Interest paid
0.00
0.00
Taxable income -111163.13
46854.68
Taxes (15%)
0.00
0.00
Net income
-111163.13
46854.68
Dividend
0.00
0.00
Retan earning -111163.13
46854.68

MAR
721480.60
505036.42
216444.18
130743.92
2838.67
29373.33
53488.26
0.00
53488.26
0.00
53488.26
0.00
53488.26

APR
721480.60
505036.42
216444.18
130743.92
2838.67
29373.33
53488.26
0.00
53488.26
0.00
53488.26
0.00
53488.26

MAY
721480.60
505036.42
216444.18
130743.92
2838.67
29373.33
53488.26
0.00
53488.26
0.00
53488.26
0.00
53488.26

JUN

JUL

721480.60
505036.42
216444.18
130743.92
2838.67
29373.33
53488.26
0.00
53488.26
0.00
53488.26
0.00
53488.26

135

721480.60
505036.42
216444.18
130743.92
2838.67
29373.33
53488.26
0.00
53488.26
0.00
53488.26
0.00
53488.26

AUG
757554.63
530288.24
227266.39
130743.92
6262.27
29373.33
60886.87
0.00
60886.87
0.00
60886.87
0.00
60886.87

SEP
721480.60
505036.42
216444.18
130743.92
2838.67
29373.33
53488.26
0.00
53488.26
0.00
53488.26
0.00
53488.26

OCT
721480.60
505036.42
216444.18
130743.92
22998.67
29373.33
33328.26
0.00
33328.26
0.00
33328.26
0.00
33328.26

NOV
721480.60
505036.42
216444.18
130743.92
2838.67
29373.33
53488.26
0.00
53488.26
0.00
53488.26
0.00
53488.26

DEC
757554.63
530288.24
227266.39
130743.92
11262.27
29373.33
55886.87
0.00
55886.87
0.00
55886.87
0.00
55886.87

Total
8838137.39
6186696.18
2651441.22
1568927.04
269822.84
352479.96
460211.38
0.00
460211.38
69031.71
391179.67
117353.90
273825.77

If sale decrease 15%


Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue 488674.45


511944.66
Cost of goods sold
342072.12
358361.26
Gross Profit
146602.34
153583.40
Administrative Cost
120786.72
120786.72
Selling expense 82466.67
7466.67
Depreciation
29373.33
29373.33
Earnings before interest
-86024.38
and taxes
-4043.32
Interest paid
0.00
0.00
Taxable income -86024.38
-4043.32
Taxes
0.00
0.00
Net income
-86024.38
-4043.32
Dividend
0.00
0.00
Retain Earning -86024.38
-4043.32

MAR
465404.24
325782.97
139621.27
120786.72
2466.67
29373.33
-13005.45
0.00
-13005.45
0.00
-13005.45
0.00
-13005.45

APR
465404.24
325782.97
139621.27
120786.72
2466.67
29373.33
-13005.45
0.00
-13005.45
0.00
-13005.45
0.00
-13005.45

MAY
465404.24
325782.97
139621.27
120786.72
2466.67
29373.33
-13005.45
0.00
-13005.45
0.00
-13005.45
0.00
-13005.45

JUN

JUL

465404.24
325782.97
139621.27
120786.72
2466.67
29373.33
-13005.45
0.00
-13005.45
0.00
-13005.45
0.00
-13005.45

465404.24
325782.97
139621.27
120786.72
2466.67
29373.33
-13005.45
0.00
-13005.45
0.00
-13005.45
0.00
-13005.45

AUG
488674.45
342072.12
146602.34
120786.72
3856.67
29373.33
-7414.38
0.00
-7414.38
0.00
-7414.38
0.00
-7414.38

SEP
465404.24
325782.97
139621.27
120786.72
2466.67
29373.33
-13005.45
0.00
-13005.45
0.00
-13005.45
0.00
-13005.45

OCT

NOV

DEC

465404.24
325782.97
139621.27
120786.72
2466.67
29373.33
-13005.45
0.00
-13005.45
0.00
-13005.45
0.00
-13005.45

465404.24
325782.97
139621.27
120786.72
2466.67
29373.33
-13005.45
0.00
-13005.45
0.00
-13005.45
0.00
-13005.45

488674.45
342072.12
146602.34
120786.72
8856.67
29373.33
-12414.38
0.00
-12414.38
0.00
-12414.38
0.00
-12414.38

OCT

NOV

DEC

511944.66
358361.26
153583.40
123212.35
22706.67
29373.33
-21708.95
0.00
-21708.95
0.00
-21708.95
0.00
-21708.95

511944.66
358361.26
153583.40
123212.35
2546.67
29373.33
-1548.95
0.00
-1548.95
0.00
-1548.95
0.00
-1548.95

537541.90
376279.33
161262.57
123212.35
10240.67
29373.33
-1563.78
0.00
-1563.78
0.00
-1563.78
0.00
-1563.78

OCT

NOV

DEC

563139.13
394197.39
168941.74
125666.40
22794.67
29373.33
-8892.66
0.00
-8892.66
0.00
-8892.66
0.00
-8892.66

563139.13
394197.39
168941.74
125666.40
2634.67
29373.33
11267.34
0.00
11267.34
0.00
11267.34
0.00
11267.34

591296.09
413907.26
177388.83
125666.40
10223.07
29373.33
12126.03
0.00
12126.03
0.00
12126.03
0.00
12126.03

Total
5701201.94
3990841.36
1710360.58
1449440.64
122380.04
352479.96
-213940.06
0.00
-213940.06
0.00
-213940.06
0.00
-213940.06

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue 537541.90


563139.13
Cost of goods sold
376279.33
394197.39
Gross Profit
161262.57
168941.74
Administrative Cost
123212.35
123212.35
Selling expense 118490.67
27794.67
Depreciation
29373.33
29373.33
Earnings before -109813.78
interest and taxes
-11438.61
Interest paid
0.00
0.00
Taxable income -109813.78
-11438.61
Taxes (15%)
0.00
0.00
Net income
-109813.78
-11438.61
Dividend
0.00
0.00
Retan earning -109813.78
-11438.61

MAR
511944.66
358361.26
153583.40
123212.35
2546.67
29373.33
-1548.95
0.00
-1548.95
0.00
-1548.95
0.00
-1548.95

APR
511944.66
358361.26
153583.40
123212.35
2546.67
29373.33
-1548.95
0.00
-1548.95
0.00
-1548.95
0.00
-1548.95

MAY
511944.66
358361.26
153583.40
123212.35
2546.67
29373.33
-1548.95
0.00
-1548.95
0.00
-1548.95
0.00
-1548.95

JUN

JUL

511944.66
358361.26
153583.40
123212.35
2546.67
29373.33
-1548.95
0.00
-1548.95
0.00
-1548.95
0.00
-1548.95

511944.66
358361.26
153583.40
123212.35
2546.67
29373.33
-1548.95
0.00
-1548.95
0.00
-1548.95
0.00
-1548.95

AUG
537541.90
376279.33
161262.57
123212.35
5240.67
29373.33
3436.22
0.00
3436.22
0.00
3436.22
0.00
3436.22

SEP
511944.66
358361.26
153583.40
123212.35
2546.67
29373.33
-1548.95
0.00
-1548.95
0.00
-1548.95
0.00
-1548.95

Total
6271322.13
4389925.49
1881396.64
1478548.20
202300.04
352479.96
-151931.56
0.00
-151931.56
0.00
-151931.56
0.00
-151931.56

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue 591296.09


619453.04
Cost of goods sold
413907.26
433617.13
Gross Profit
177388.83
185835.91
Administrative Cost
125666.40
125666.40
Selling expense 136348.67
27891.47
Depreciation
29373.33
29373.33
Earnings before -113999.57
interest and taxes
2904.71
Interest paid
0.00
0.00
Taxable income -113999.57
2904.71
Taxes (15%)
0.00
0.00
Net income
-113999.57
2904.71
Dividend
0.00
0.00
Retan earning -113999.57
2904.71

MAR
563139.13
394197.39
168941.74
125666.40
2634.67
29373.33
11267.34
0.00
11267.34
0.00
11267.34
0.00
11267.34

APR
563139.13
394197.39
168941.74
125666.40
2634.67
29373.33
11267.34
0.00
11267.34
0.00
11267.34
0.00
11267.34

MAY
563139.13
394197.39
168941.74
125666.40
2634.67
29373.33
11267.34
0.00
11267.34
0.00
11267.34
0.00
11267.34

JUN

JUL

563139.13
394197.39
168941.74
125666.40
2634.67
29373.33
11267.34
0.00
11267.34
0.00
11267.34
0.00
11267.34

136

563139.13
394197.39
168941.74
125666.40
2634.67
29373.33
11267.34
0.00
11267.34
0.00
11267.34
0.00
11267.34

AUG
591296.09
413907.26
177388.83
125666.40
5223.07
29373.33
17126.03
0.00
17126.03
0.00
17126.03
0.00
17126.03

SEP
563139.13
394197.39
168941.74
125666.40
2634.67
29373.33
11267.34
0.00
11267.34
0.00
11267.34
0.00
11267.34

Total
6898454.35
4828918.04
2069536.30
1507996.80
220923.64
352479.96
-11864.10
0.00
-11864.10
0.00
-11864.10
0.00
-11864.10

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

MAR

Sale Revenue 650425.70


681398.35
Cost of goods sold
455297.99
476978.84
Gross Profit
195127.71
204419.50
Administrative Cost
128179.73
128179.73
Selling expense 154499.92
27998.17
Depreciation
29373.33
29373.33
Earnings before -116925.27
interest and taxes
18868.27
Interest paid
0.00
0.00
Taxable income -116925.27
18868.27
Taxes (15%)
0.00
0.00
Net income
-116925.27
18868.27
Dividend
0.00
0.00
Retan earning -116925.27
18868.27

619453.04
433617.13
185835.91
128179.73
2731.67
29373.33
25551.18
0.00
25551.18
0.00
25551.18
0.00
25551.18

APR
619453.04
433617.13
185835.91
128179.73
2731.67
29373.33
25551.18
0.00
25551.18
0.00
25551.18
0.00
25551.18

MAY
619453.04
433617.13
185835.91
128179.73
2731.67
29373.33
25551.18
0.00
25551.18
0.00
25551.18
0.00
25551.18

JUN

JUL

619453.04
433617.13
185835.91
128179.73
2731.67
29373.33
25551.18
0.00
25551.18
0.00
25551.18
0.00
25551.18

AUG

619453.04
433617.13
185835.91
128179.73
2731.67
29373.33
25551.18
0.00
25551.18
0.00
25551.18
0.00
25551.18

650425.70
455297.99
195127.71
128179.73
5599.92
29373.33
31974.73
0.00
31974.73
0.00
31974.73
0.00
31974.73

SEP

OCT

619453.04
433617.13
185835.91
128179.73
2731.67
29373.33
25551.18
0.00
25551.18
0.00
25551.18
0.00
25551.18

619453.04
433617.13
185835.91
128179.73
22891.67
29373.33
5391.18
0.00
5391.18
0.00
5391.18
0.00
5391.18

NOV
619453.04
433617.13
185835.91
128179.73
2731.67
29373.33
25551.18
0.00
25551.18
0.00
25551.18
0.00
25551.18

DEC
650425.70
455297.99
195127.71
128179.73
10599.92
29373.33
26974.73
0.00
26974.73
0.00
26974.73
0.00
26974.73

Total
7588299.78
5311809.85
2276489.93
1538156.76
240711.29
352479.96
145141.92
0.00
145141.92
0.00
145141.92
43542.58
101599.35

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue 715468.27


749538.18
Cost of goods sold
500827.79
524676.73
Gross Profit
214640.48
224861.45
Administrative Cost
130743.92
130743.92
Selling expense 178312.27
31116.67
Depreciation
29373.33
29373.33
Earnings before -123789.04
interest and taxes
33627.53
Interest paid
0.00
0.00
Taxable income -123789.04
33627.53
Taxes (15%)
0.00
0.00
Net income
-123789.04
33627.53
Dividend
0.00
0.00
Retan earning -123789.04
33627.53

MAR
681398.35
476978.84
204419.50
130743.92
2838.67
29373.33
41463.58
0.00
41463.58
0.00
41463.58
0.00
41463.58

APR
681398.35
476978.84
204419.50
130743.92
2838.67
29373.33
41463.58
0.00
41463.58
0.00
41463.58
0.00
41463.58

MAY
681398.35
476978.84
204419.50
130743.92
2838.67
29373.33
41463.58
0.00
41463.58
0.00
41463.58
0.00
41463.58

JUN

JUL

681398.35
476978.84
204419.50
130743.92
2838.67
29373.33
41463.58
0.00
41463.58
0.00
41463.58
0.00
41463.58

137

681398.35
476978.84
204419.50
130743.92
2838.67
29373.33
41463.58
0.00
41463.58
0.00
41463.58
0.00
41463.58

AUG
715468.27
500827.79
214640.48
130743.92
6262.27
29373.33
48260.96
0.00
48260.96
0.00
48260.96
0.00
48260.96

SEP
681398.35
476978.84
204419.50
130743.92
2838.67
29373.33
41463.58
0.00
41463.58
0.00
41463.58
0.00
41463.58

OCT
681398.35
476978.84
204419.50
130743.92
22998.67
29373.33
21303.58
0.00
21303.58
0.00
21303.58
0.00
21303.58

NOV
681398.35
476978.84
204419.50
130743.92
2838.67
29373.33
41463.58
0.00
41463.58
0.00
41463.58
0.00
41463.58

DEC
715468.27
500827.79
214640.48
130743.92
11262.27
29373.33
43260.96
0.00
43260.96
0.00
43260.96
0.00
43260.96

Total
8347129.76
5842990.83
2504138.93
1568927.04
269822.84
352479.96
312909.09
0.00
312909.09
46936.36
265972.72
79791.82
186180.91

Sale Risk :Balance sheet


If sale decrease 5%
Year 1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

3,554,789 3,655,259.00 3,677,994.00 3,703,652.00 3,729,310.00 3,754,969.00 3,780,627.00 3,808,857.00 3,831,944.00 3,857,602.00 3,883,260.00 3,906,490.00 3,028,751.00

Inventory

80,642

84483

76,802

76,802

76,802

76,802

76,802

80,642

76,802

76,802

76,802

80,642

940,828

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,745,242

3,759,746

3,784,854

3,809,962

3,835,071

3,860,179

3,891,699

3,910,396

3,935,504

3,960,612

3,987,132

3,969,579

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
3,637,331
asset
Fix asset
Building

3,750,000

Vehircles

569,000

569,000

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

569,000

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

8,014,025

8,003,421

8,003,421

8,003,421

8,003,421

8,003,421

8,009,833

8,003,421

8,003,421

8,003,421

8,004,832

7,987,279

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-68,777.05

14,025.31

3,420.58

3,420.58

3,420.58

3,420.58

3,420.58

9,832.95

3,420.58

3,420.58

3,420.58

4,832.95

-12,721.17

Total liability and


7,931,223
Owner's equity
8,014,025

8,003,421

8,003,421

8,003,421

8,003,421

8,003,421

8,009,833

8,003,421

8,003,421

8,003,421

8,004,833

7,987,279

Total Fix asset


4,293,892
Total Asset

7,931,223

Liability
Current liability
Owner's equity

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

3,821,810 3,942,523.00 3,984,712.00 4,010,371.00 4,036,029.00 4,061,687.00 4,087,346.00 4,114,668.00 4,138,662.00 4,144,161.00 4,189,979.00 4,212,301.00 3,297,275.00

Inventory

88,707

92,931

84,483

84,483

84,483

84,483

84,483

88,707

84,483

84,483

84,483

88,707

1,034,911

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,040,954

4,074,145

4,099,254

4,124,362

4,149,470

4,174,579

4,205,575

4,224,795

4,229,744

4,275,012

4,301,008

4,332,186

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

8,008,437

8,016,520

8,016,520

8,016,520

8,016,520

8,016,520

8,022,408

8,016,520

7,996,360

8,016,520

8,017,408

8,048,586

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-90,841.71

8,436.89

16,519.68

16,519.68

16,519.68

16,519.68

16,519.68

22,408.29

16,519.68

-3,640.32

16,519.68

17,408.29

48,586.45

Total liability and


7,909,158
Owner's equity
8,008,437

8,016,520

8,016,520

8,016,520

8,016,520

8,016,520

8,022,408

8,016,520

7,996,360

8,016,520

8,017,408

8,048,586

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
3,916,567
asset
Fix asset
Building

3,562,500

Vehircles

455,200

Total Fix asset


3,992,592
Total Asset

7,909,158

Liability
Current liability
Owner's equity

Year 3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

4,111,951 4,250,861.00 4,292,187.00 4,317,846.00 4,343,504.00 4,369,162.00 4,394,821.00 4,422,684.00 4,446,137.00 4,451,635.00 4,497,454.00 4,520,318.00 3,169,206.00

Inventory

97,577

102,224

92,931

92,931

92,931

92,931

92,931

97,577

92,931

92,931

92,931

97,577

1,138,402

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,358,585

4,390,068

4,415,177

4,440,285

4,465,393

4,490,502

4,522,461

4,540,718

4,545,666

4,590,935

4,617,895

4,307,608

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

8,024,768

8,031,143

8,031,143

8,031,143

8,031,143

8,031,143

8,037,995

8,031,143

8,010,983

8,031,143

8,032,995

8,137,808

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-93,130.30

24,767.76

31,142.84

31,142.84

31,142.84

31,142.84

31,142.84

37,995.30

31,142.84

10,982.84

31,142.84

32,995.30

137,808.40

Total liability and


7,906,870
Owner's equity
8,024,768

8,031,143

8,031,143

8,031,143

8,031,143

8,031,143

8,037,995

8,031,143

8,010,983

8,031,143

8,032,995

8,137,808

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
4,215,578
asset
Fix asset
Building

3,375,000

Vehircles

341,400

Total Fix asset


3,691,292
Total Asset

7,906,870

Liability
Current liability
Owner's equity

138

Year 4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

4,590,154 4,747,588.00 4,787,965.00 4,813,623.00 4,839,282.00 4,864,940.00 4,890,598.00 4,918,661.00 4,941,915.00 4,947,413.00 4,993,232.00 5,016,296.00 4,067,171.00

Inventory

107,335

112,446

102,224

102,224

102,224

102,224

102,224

107,335

102,224

102,224

102,224

107,335

1,252,243

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,865,534

4,895,139

4,920,247

4,945,356

4,970,464

4,995,572

5,028,196

5,045,789

5,050,737

5,096,006

5,123,631

5,319,414

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

8,042,918

8,047,414

8,047,414

8,047,414

8,047,414

8,047,414

8,054,929

8,047,414

8,027,254

8,047,414

8,049,931

8,245,714

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-93,969.07

42,917.63

47,414.23

47,414.23

47,414.23

47,414.23

47,414.23

54,930.93

47,414.23

27,254.23

47,414.23

49,930.93

245,713.74

Total liability and


7,906,031
Owner's equity
8,042,918

8,047,414

8,047,414

8,047,414

8,047,414

8,047,414

8,054,931

8,047,414

8,027,254

8,047,414

8,049,931

8,245,714

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
4,703,539
asset
Fix asset
Building

3,000,000

Vehircles

227,600

Total Fix asset


3,202,492
Total Asset

7,906,031

Liability
Current liability
Owner's equity

Year 5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

5,251,153 5,429,808.00 5,472,142.00 5,497,800.00 5,523,458.00 5,549,117.00 5,574,775.00 5,602,811.00 5,626,092.00 5,631,590.00 5,677,408.00 5,700,444.00 4,734,004.00

Inventory

118,069

123,691

112,446

112,446

112,446

112,446

112,446

118,069

112,446

112,446

112,446

118,069

1,377,467

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,558,999

5,589,538

5,614,646

5,639,754

5,664,863

5,689,971

5,723,080

5,740,188

5,745,136

5,790,404

5,818,513

6,111,471

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

8,060,082

8,065,513

8,065,513

8,065,513

8,065,513

8,065,513

8,073,513

8,065,513

8,045,353

8,065,513

8,068,513

8,361,471

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-98,537.22

60,081.82

65,512.94

65,512.94

65,512.94

65,512.94

65,512.94

73,512.78

65,512.94

45,352.94

65,512.94

68,512.78

361,470.63

Total liability and


7,901,463
Owner's equity
8,060,082

8,065,513

8,065,513

8,065,513

8,065,513

8,065,513

8,073,513

8,065,513

8,045,353

8,065,513

8,068,513

8,361,471

Total cerrent
5,375,272
asset
Fix asset
Building

2,437,500

Vehircles

113,800

Total Fix asset


2,526,192
Total Asset

7,901,463

Liability
Current liability
Owner's equity

If sale decrease 10%


Year1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

3,521,893 3,625,145.00 3,650,617.00 3,676,275.00 3,701,934.00 3,727,592.00 3,753,250.00 3,780,112.00 3,804,567.00 3,830,225.00 3,855,884.00 3,877,745.00 2,693,386.00

Inventory

109,388

114597

104,179

104,179

104,179

104,179

104,179

109,388

104,179

104,179

104,179

109,388

1,276,193

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,745,242

3,759,746

3,784,854

3,809,963

3,835,071

3,860,179

3,891,700

3,910,396

3,935,504

3,960,613

3,987,133

3,969,579

3,750,000

3,750,000

3,750,000

3,750,000

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
3,637,331
asset
Fix asset
Building

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

8,014,025

8,003,421

8,003,421

8,003,421

8,003,421

8,003,421

8,009,833

8,003,421

8,003,421

8,003,421

8,004,833

7,987,279

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-68,777.05

14,025.31

3,420.58

3,420.58

3,420.58

3,420.58

3,420.58

9,832.95

3,420.58

3,420.58

3,420.58

4,832.95

-12,721.17

Total liability and


7,931,223
Owner's equity
8,014,025

8,003,421

8,003,421

8,003,421

8,003,421

8,003,421

8,009,833

8,003,421

8,003,421

8,003,421

8,004,833

7,987,279

Less: Acumulate Depreciation


15,625
of Building
31,250
Vehircles

569,000

Total Fix asset


4,293,892
Total Asset

7,931,223

Liability
Current liability
Owner's equity

139

Year2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

3,790,190 3,909,397.00 3,954,598.00 3,980,256.00 4,005,914.00 4,031,573.00 4,057,231.00 4,083,048.00 4,108,548.00 4,114,046.00 4,159,865.00 4,180,681.00 2,928,373.00

Inventory

120,327

126,057

114,597

114,597

114,597

114,597

114,597

120,327

114,597

114,597

114,597

120,327

1,403,813

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,040,954

4,074,145

4,099,253

4,124,361

4,149,470

4,174,578

4,205,575

4,224,795

4,229,743

4,275,012

4,301,008

4,332,186

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

8,008,437

8,016,520

8,016,520

8,016,519

8,016,520

8,016,520

8,022,408

8,016,520

7,996,360

8,016,520

8,017,408

8,048,586

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-90,841.71

8,436.89

16,519.68

16,519.68

16,519.68

16,519.68

16,519.68

22,408.29

16,519.68

-3,640.32

16,519.68

17,408.29

48,586.45

Total liability and


7,909,158
Owner's equity
8,008,437

8,016,520

8,016,520

8,016,520

8,016,520

8,016,520

8,022,408

8,016,520

7,996,360

8,016,520

8,017,408

8,048,586

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
3,916,567
asset
Fix asset
Building

3,562,500

Vehircles

455,200

Total Fix asset


3,992,592
Total Asset

7,909,158

Liability
Current liability
Owner's equity

Year3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

4,077,169 4,214,422.00 4,259,061.00 4,284,720.00 4,310,378.00 4,336,036.00 4,361,695.00 4,387,902.00 4,413,011.00 4,418,510.00 4,464,328.00 4,485,535.00 2,763,414.00

Inventory

132,359

138,662

126,057

126,057

126,057

126,057

126,057

132,359

126,057

126,057

126,057

132,359

1,544,194

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,358,584

4,390,068

4,415,177

4,440,285

4,465,393

4,490,502

4,522,461

4,540,718

4,545,667

4,590,935

4,617,894

4,307,608

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

8,024,768

8,031,143

8,031,143

8,031,143

8,031,143

8,031,143

8,037,995

8,031,143

8,010,983

8,031,143

8,032,995

8,137,808

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-93,130.30

24,767.76

31,142.84

31,142.84

31,142.84

31,142.84

31,142.84

37,995.30

31,142.84

10,982.84

31,142.84

32,995.30

137,808.40

Total liability and


7,906,870
Owner's equity
8,024,768

8,031,143

8,031,143

8,031,143

8,031,143

8,031,143

8,037,995

8,031,143

8,010,983

8,031,143

8,032,995

8,137,808

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
4,215,578
asset
Fix asset
Building

3,375,000

Vehircles

341,400

Total Fix asset


3,691,292
Total Asset

7,906,870

Liability
Current liability
Owner's equity

Year4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

4,551,894 4,707,506.00 4,751,527.00 4,777,185.00 4,802,843.00 4,828,502.00 4,854,160.00 4,880,402.00 4,905,477.00 4,910,975.00 4,956,793.00 4,978,036.00 3,620,801.00

Inventory

145,595

152,529

138,662

138,662

138,662

138,662

138,662

145,595

138,662

138,662

138,662

145,595

1,698,613

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,865,535

4,895,139

4,920,247

4,945,355

4,970,464

4,995,572

5,028,197

5,045,789

5,050,737

5,096,005

5,123,631

5,319,414

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

8,042,918

8,047,414

8,047,414

8,047,414

8,047,414

8,047,414

8,054,931

8,047,414

8,027,254

8,047,414

8,049,931

8,245,714

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-93,969.07

42,917.63

47,414.23

47,414.23

47,414.23

47,414.23

47,414.23

54,930.93

47,414.23

27,254.23

47,414.23

49,930.93

245,713.74

Total liability and


7,906,031
Owner's equity
8,042,918

8,047,414

8,047,414

8,047,414

8,047,414

8,047,414

8,054,931

8,047,414

8,027,254

8,047,414

8,049,931

8,245,714

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
4,703,539
asset
Fix asset
Building

3,000,000

Vehircles

227,600

Total Fix asset


3,202,492
Total Asset

7,906,031

Liability
Current liability
Owner's equity

140

Year5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

Total

DEC

Current Assets
Cash

5,209,066 5,385,717.00 5,432,059.00 5,457,718.00 5,483,376.00 5,509,034.00 5,534,693.00 5,560,725.00 5,586,009.00 5,591,508.00 5,637,326.00 5,658,358.00 4,242,996.00

Inventory

160,155

167,781

152,529

152,529

152,529

152,529

152,529

160,155

152,529

152,529

152,529

160,155

1,868,475

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,558,998

5,589,538

5,614,647

5,639,755

5,664,863

5,689,972

5,723,080

5,740,188

5,745,137

5,790,405

5,818,513

6,111,471

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Depreciation

Less: Acumulate Depreciation


550
of car1,100
insurance
Total cerrent
5,375,271
asset
Fix asset
Building

2,437,500

Vehircles

113,800

113,800

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

113,800

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

8,060,082

8,065,513

8,065,513

8,065,513

8,065,513

8,065,513

8,073,513

8,065,513

8,045,353

8,065,513

8,068,513

8,361,471

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-98,537.22

60,081.82

65,512.94

65,512.94

65,512.94

65,512.94

65,512.94

73,512.78

65,512.94

45,352.94

65,512.94

68,512.78

361,470.63

Total liability and


7,901,463
Owner's equity
8,060,082

8,065,513

8,065,513

8,065,513

8,065,513

8,065,513

8,073,513

8,065,513

8,045,353

8,065,513

8,068,513

8,361,471

Total Fix asset


2,526,192
Total Asset

7,901,463

Liability
Current liability
Owner's equity

If sale decrease 15 %
Year 1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,493,148 3,595,030.00 3,623,240.00 3,648,899.00 3,674,557.00 3,700,215.00 3,725,873.00 3,751,366.00 3,777,190.00 3,802,849.00 3,828,507.00 3,848,999.00 2,358,021.00

Inventory

138,134

144711

131,556

131,556

131,556

131,556

131,556

138,134

131,556

131,556

131,556

138,134

1,611,558

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,745,241

3,759,746

3,784,855

3,809,963

3,835,071

3,860,179

3,891,700

3,910,396

3,935,505

3,960,613

3,987,133

3,969,579

3,750,000

3,750,000

3,750,000

3,750,000

Depreciation

Less: Acumulate Depreciation


550
of car
1,100
insurance
Total cerrent
3,637,332
asset
Fix asset
Building

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

8,014,025

8,003,421

8,003,421

8,003,421

8,003,421

8,003,420

8,009,833

8,003,421

8,003,421

8,003,421

8,004,833

7,987,279

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-68,777.05

14,025.31

3,420.58

3,420.58

3,420.58

3,420.58

3,420.58

9,832.95

3,420.58

3,420.58

3,420.58

4,832.95

-12,721.17

Total liability and


7,931,223
Owner's equity
8,014,025

8,003,421

8,003,421

8,003,421

8,003,421

8,003,421

8,009,833

8,003,421

8,003,421

8,003,421

8,004,833

7,987,279

Less: Acumulate Depreciation


15,625
of Building
31,250
Vehircles

569,000

Total Fix asset


4,293,892
Total Asset

7,931,223

Liability
Current liability
Owner's equity

Year2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,758,569 3,876,271.00 3,924,484.00 3,950,142.00 3,975,800.00 4,001,459.00 4,027,117.00 4,051,428.00 4,078,434.00 4,083,932.00 4,129,750.00 4,149,061.00 2,559,472.00

Inventory

151,947

159,182

144,711

144,711

144,711

144,711

144,711

151,947

144,711

144,711

144,711

151,947

1,772,714

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,040,953

4,074,145

4,099,253

4,124,361

4,149,470

4,174,578

4,205,575

4,224,795

4,229,743

4,275,011

4,301,008

4,332,186

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Depreciation

Less: Acumulate Depreciation


550
of car
1,100
insurance
Total cerrent
3,916,566
asset
Fix asset
Building

3,562,500

Vehircles

455,200

455,200

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

455,200

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

8,008,437

8,016,520

8,016,520

8,016,520

8,016,520

8,016,520

8,022,408

8,016,520

7,996,360

8,016,520

8,017,408

8,048,586

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-90,841.71

8,436.89

16,519.68

16,519.68

16,519.68

16,519.68

16,519.68

22,408.29

16,519.68

-3,640.32

16,519.68

17,408.29

48,586.45

Total liability and


7,909,158
Owner's equity
8,008,437

8,016,520

8,016,520

8,016,520

8,016,520

8,016,520

8,022,408

8,016,520

7,996,360

8,016,520

8,017,408

8,048,586

Total Fix asset


3,992,592
Total Asset

7,909,158

Liability
Current liability
Owner's equity

141

Year3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,042,387 4,177,984.00 4,225,936.00 4,251,594.00 4,277,252.00 4,302,911.00 4,328,569.00 4,353,120.00 4,379,886.00 4,385,384.00 4,431,202.00 4,450,753.00 2,357,623.00

Inventory

167,142

175,101

159,182

159,182

159,182

159,182

159,182

167,142

159,182

159,182

159,182

167,142

1,949,985

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,358,585

4,390,068

4,415,176

4,440,284

4,465,393

4,490,501

4,522,462

4,540,718

4,545,666

4,590,934

4,617,895

4,307,608

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

8,024,768

8,031,143

8,031,143

8,031,143

8,031,143

8,031,143

8,037,995

8,031,143

8,010,983

8,031,143

8,032,995

8,137,808

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-93,130.30

24,767.76

31,142.84

31,142.84

31,142.84

31,142.84

31,142.84

37,995.30

31,142.84

10,982.84

31,142.84

32,995.30

137,808.40

Total liability and


7,906,870
Owner's equity
8,024,768

8,031,143

8,031,143

8,031,143

8,031,143

8,031,143

8,037,995

8,031,143

8,010,983

8,031,143

8,032,995

8,137,808

Depreciation

Less: Acumulate Depreciation


550
of car
1,100
insurance
Total cerrent
4,215,579
asset
Fix asset
Building

3,375,000

Vehircles

341,400

Total Fix asset


3,691,292
Total Asset

7,906,870

Liability
Current liability
Owner's equity

Year4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,513,634 4,667,424.00 4,715,088.00 4,740,747.00 4,766,405.00 4,792,063.00 4,817,722.00 4,842,142.00 4,869,038.00 4,874,537.00 4,920,355.00 4,939,775.00 3,174,430.00

Inventory

183,856

192,611

175,101

175,101

175,101

175,101

175,101

183,856

175,101

175,101

175,101

183,856

2,144,984

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550
of car
1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,865,535

4,895,139

4,920,248

4,945,356

4,970,464

4,995,573

5,028,198

5,045,789

5,050,738

5,096,006

5,123,631

5,319,414

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

8,042,918

8,047,414

8,047,414

8,047,414

8,047,414

8,047,414

8,054,931

8,047,414

8,027,254

8,047,414

8,049,931

8,245,714

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-93,969.07

42,917.63

47,414.23

47,414.23

47,414.23

47,414.23

47,414.23

54,930.93

47,414.23

27,254.23

47,414.23

49,930.93

245,713.74

Total liability and


7,906,031
Owner's equity
8,042,918

8,047,414

8,047,414

8,047,414

8,047,414

8,047,414

8,054,931

8,047,414

8,027,254

8,047,414

8,049,931

8,245,714

Total cerrent
4,703,540
asset
Fix asset
Building

3,000,000

Vehircles

227,600

Total Fix asset


3,202,492
Total Asset

7,906,031

Liability
Current liability
Owner's equity

Year5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

5,166,980 5,341,627.00 5,391,977.00 5,417,636.00 5,443,294.00 5,468,952.00 5,494,611.00 5,518,638.00 5,545,927.00 5,551,426.00 5,597,244.00 5,616,272.00 3,751,989.00

Inventory

202,241

211,872

192,611

192,611

192,611

192,611

192,611

202,241

192,611

192,611

192,611

202,241

2,359,482

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,558,999

5,589,538

5,614,647

5,639,755

5,664,863

5,689,972

5,723,079

5,740,188

5,745,137

5,790,405

5,818,513

6,111,471

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

Less: Acumulate Depreciation


15,625
of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483
of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

8,060,082

8,065,513

8,065,513

8,065,513

8,065,513

8,065,513

8,073,513

8,065,513

8,045,353

8,065,513

8,068,513

8,361,471

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-98,537.22

60,081.82

65,512.94

65,512.94

65,512.94

65,512.94

65,512.94

73,512.78

65,512.94

45,352.94

65,512.94

68,512.78

361,470.63

Total liability and


7,901,463
Owner's equity
8,060,082

8,065,513

8,065,513

8,065,513

8,065,513

8,065,513

8,073,513

8,065,513

8,045,353

8,065,513

8,068,513

8,361,471

Depreciation

Less: Acumulate Depreciation


550
of car
1,100
insurance
Total cerrent
5,375,271
asset
Fix asset
Building

2,437,500

Vehircles

113,800

Total Fix asset


2,526,192
Total Asset

7,901,463

Liability
Current liability
Owner's equity

142

Cost of Goods Sold Risk

Cost of Goods Sold Increase

9,000,000.00
8,000,000.00
7,000,000.00
Baht

6,000,000.00
5,000,000.00
4,000,000.00
3,000,000.00
2,000,000.00
1,000,000.00
0.00

Year 1

Year 2

Year 3

Year 4

Year 5

Normal

4,675,941.20

5,164,614.90

5,681,081.00

6,249,187.00

6,874,105.70

Increase 5%

4,909,738.26

5,422,845.65

5,965,135.05

6,561,646.35

7,217,810.99

Increase10% 5,143,535.32

5,681,076.39

6,249,189.10

6,874,105.70

7,561,516.27

Increase15% 5,377,332.38

5,939,307.14

6,533,243.15

7,186,565.05

7,905,221.56

If COGS increase 5%
Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue
574911
602288
Cost of goods sold
402,437.49 442,681.68
Gross Profit
172,473.51 159,606.32
Administrative Cost
120,786.72 120,786.72
Selling expense 82,466.67
7466.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-60,153.21
and taxes
1,979.60
Interest paid
0
0
Taxable income -60,153.21
1,979.60
Taxes
0
0
Net income
-60,153.21
1,979.60
Dividend
0
0
Retain Earning -60,153.21
1,979.60

MAR
547534
402,437.49
145,096.51
120,786.72
2466.67
29,373.33
-7,530.21
0
-7,530.21
0
-7,530.21
0
-7,530.21

APR
547534
402,437.49
145,096.51
120,786.72
2466.67
29,373.33
-7,530.21
0
-7,530.21
0
-7,530.21
0
-7,530.21

MAY
547534
402,437.49
145,096.51
120,786.72
2466.67
29,373.33
-7,530.21
0
-7,530.21
0
-7,530.21
0
-7,530.21

JUN

JUL

547534
402,437.49
145,096.51
120,786.72
2466.67
29,373.33
-7,530.21
0
-7,530.21
0
-7,530.21
0
-7,530.21

547534
402,437.49
145,096.51
120,786.72
2466.67
29,373.33
-7,530.21
0
-7,530.21
0
-7,530.21
0
-7,530.21

AUG
574911
422,559.59
152,351.42
120,786.72
3856.67
29,373.33
-1,665.31
0
-1,665.31
0
-1,665.31
0
-1,665.31

SEP
547534
402,437.49
145,096.51
120,786.72
2466.67
29,373.33
-7,530.21
0
-7,530.21
0
-7,530.21
0
-7,530.21

OCT
547534
402,437.49
145,096.51
120,786.72
2466.67
29,373.33
-7,530.21
0
-7,530.21
0
-7,530.21
0
-7,530.21

NOV
547534
402,437.49
145,096.51
120,786.72
2466.67
29,373.33
-7,530.21
0
-7,530.21
0
-7,530.21
0
-7,530.21

DEC

Total

574911
6707296
422,559.59 4,909,738.26
152,351.42 1,797,557.74
120,786.72 1,449,440.64
8856.67 122,380.04
29,373.33 352,479.96
-6,665.31 -126,742.90
0
0
-6,665.31 -126,742.90
0
0
-6,665.31 -126,742.90
0
0
-6,665.31 -126,742.90

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue
632402
662517
Cost of goods sold
464,815.47 486,950.00
Gross Profit
167,586.53 175,567.01
Administrative Cost
123,212.35 123,212.35
Selling expense 118,490.67
27794.67
Depreciation
29,373.33
29,373.33
Earnings before-103,489.82
interest and taxes
-4,813.35
Interest paid
0
0
Taxable income-103,489.82
-4,813.35
Taxes (15%)
0
0
Net income
-103,489.82
-4,813.35
Dividend
0
0
Retan earning -103,489.82
-4,813.35

MAR
602288
442,681.16
159,606.85
123,212.35
2546.67
29,373.33
4,474.50
0
4,474.50
0
4,474.50
0
4,474.50

APR
602288
442,681.16
159,606.85
123,212.35
2546.67
29,373.33
4,474.50
0
4,474.50
0
4,474.50
0
4,474.50

MAY
602288
442,681.16
159,606.85
123,212.35
2546.67
29,373.33
4,474.50
0
4,474.50
0
4,474.50
0
4,474.50

JUN

JUL

602288
442,681.16
159,606.85
123,212.35
2546.67
29,373.33
4,474.50
0
4,474.50
0
4,474.50
0
4,474.50

143

602288
442,681.16
159,606.85
123,212.35
2546.67
29,373.33
4,474.50
0
4,474.50
0
4,474.50
0
4,474.50

AUG
632402
464,815.47
167,586.53
123,212.35
5240.67
29,373.33
9,760.18
0
9,760.18
0
9,760.18
0
9,760.18

SEP
602288
442,681.16
159,606.85
123,212.35
2546.67
29,373.33
4,474.50
0
4,474.50
0
4,474.50
0
4,474.50

OCT
602288
442,681.16
159,606.85
123,212.35
22706.67
29,373.33
-15,685.51
0
-15,685.51
0
-15,685.51
0
-15,685.51

NOV
602288
442,681.16
159,606.85
123,212.35
2546.67
29,373.33
4,474.50
0
4,474.50
0
4,474.50
0
4,474.50

DEC

Total

632402
7378027
464,815.47 5,422,845.65
167,586.53 1,955,181.36
123,212.35 1,478,548.20
10240.67 202,300.04
29,373.33 352,479.96
4,760.18
-78,146.85
0
0
4,760.18
-78,146.85
0
0
4,760.18
-78,146.85
0
0
4,760.18
-78,146.85

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue
695642
728768
Cost of goods sold
511,296.87 535,644.48
Gross Profit
184,345.13 193,123.52
Administrative Cost
125,666.40 125,666.40
Selling expense 136,348.67
27891.47
Depreciation
29,373.33
29,373.33
Earnings before-107,043.27
interest and taxes
10,192.32
Interest paid
0
0
Taxable income-107,043.27
10,192.32
Taxes (15%)
0
0
Net income
-107,043.27
10,192.32
Dividend
0
0
Retan earning -107,043.27
10,192.32

MAR
662517
486,950.00
175,567.01
125,666.40
2634.67
29,373.33
17,892.61
0
17,892.61
0
17,892.61
0
17,892.61

APR
662517
486,950.00
175,567.01
125,666.40
2634.67
29,373.33
17,892.61
0
17,892.61
0
17,892.61
0
17,892.61

MAY
662517
486,950.00
175,567.01
125,666.40
2634.67
29,373.33
17,892.61
0
17,892.61
0
17,892.61
0
17,892.61

JUN

JUL

662517
486,950.00
175,567.01
125,666.40
2634.67
29,373.33
17,892.61
0
17,892.61
0
17,892.61
0
17,892.61

662517
486,950.00
175,567.01
125,666.40
2634.67
29,373.33
17,892.61
0
17,892.61
0
17,892.61
0
17,892.61

AUG
695642
511,296.87
184,345.13
125,666.40
5223.07
29,373.33
24,082.33
0
24,082.33
0
24,082.33
0
24,082.33

SEP
662517
486,950.00
175,567.01
125,666.40
2634.67
29,373.33
17,892.61
0
17,892.61
0
17,892.61
0
17,892.61

OCT
662517
486,950.00
175,567.01
125,666.40
22794.67
29,373.33
-2,267.40
0
-2,267.40
0
-2,267.40
0
-2,267.40

NOV
662517
486,950.00
175,567.01
125,666.40
2634.67
29,373.33
17,892.61
0
17,892.61
0
17,892.61
0
17,892.61

DEC

Total

695642
8115830
511,296.87 5,965,135.05
184,345.13 2,150,694.95
125,666.40 1,507,996.80
10223.07 220,923.64
29,373.33 352,479.96
19,082.33
69,294.55
0
0
19,082.33
69,294.55
0
0
19,082.33
69,294.55
0
20788.365
19,082.33
48,506.18

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

MAR

Sale Revenue
765207
801645
Cost of goods sold
562,427.15 589,209.08
Gross Profit
202,779.86 212,435.93
Administrative Cost
128,179.73 128,179.73
Selling expense 154,499.92
27998.17
Depreciation
29,373.33
29,373.33
Earnings before-109,273.13
interest and taxes
26,884.69
Interest paid
0
0
Taxable income-109,273.13
26,884.69
Taxes (15%)
0
0
Net income
-109,273.13
26,884.69
Dividend
0
0
Retan earning -109,273.13
26,884.69

728768
535,644.48
193,123.52
128,179.73
2731.67
29,373.33
32,838.79
0
32,838.79
0
32,838.79
0
32,838.79

APR
728768
535,644.48
193,123.52
128,179.73
2731.67
29,373.33
32,838.79
0
32,838.79
0
32,838.79
0
32,838.79

MAY
728768
535,644.48
193,123.52
128,179.73
2731.67
29,373.33
32,838.79
0
32,838.79
0
32,838.79
0
32,838.79

JUN

JUL

728768
535,644.48
193,123.52
128,179.73
2731.67
29,373.33
32,838.79
0
32,838.79
0
32,838.79
0
32,838.79

AUG

728768
535,644.48
193,123.52
128,179.73
2731.67
29,373.33
32,838.79
0
32,838.79
0
32,838.79
0
32,838.79

765207
562,427.15
202,779.86
128,179.73
5599.92
29,373.33
39,626.88
0
39,626.88
0
39,626.88
0
39,626.88

SEP

OCT

728768
535,644.48
193,123.52
128,179.73
2731.67
29,373.33
32,838.79
0
32,838.79
0
32,838.79
0
32,838.79

728768
535,644.48
193,123.52
128,179.73
22891.67
29,373.33
12,678.79
0
12,678.79
0
12,678.79
0
12,678.79

NOV
728768
535,644.48
193,123.52
128,179.73
2731.67
29,373.33
32,838.79
0
32,838.79
0
32,838.79
0
32,838.79

DEC

Total

765207
8927410
562,427.15 6,561,646.35
202,779.86 2,365,763.65
128,179.73 1,538,156.76
10599.92 240,711.29
29,373.33 352,479.96
34,626.88 234,415.64
0
0
34,626.88 234,415.64
0
35162.346
34,626.88 199,253.29
0 59775.9882
34,626.88 139,477.31

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue
841727
881810
Cost of goods sold
618,669.35 648,130.35
Gross Profit
223,057.66 233,679.65
Administrative Cost
130,743.92 130,743.92
Selling expense 178,312.27
31116.67
Depreciation
29,373.33
29,373.33
Earnings before-115,371.87
interest and taxes
42,445.73
Interest paid
0
0
Taxable income-115,371.87
42,445.73
Taxes (15%)
0
0
Net income
-115,371.87
42,445.73
Dividend
0
0
Retan earning -115,371.87
42,445.73

MAR
801645
589,209.08
212,435.93
130,743.92
2838.67
29,373.33
49,480.00
0
49,480.00
0
49,480.00
0
49,480.00

APR
801645
589,209.08
212,435.93
130,743.92
2838.67
29,373.33
49,480.00
0
49,480.00
0
49,480.00
0
49,480.00

MAY
801645
589,209.08
212,435.93
130,743.92
2838.67
29,373.33
49,480.00
0
49,480.00
0
49,480.00
0
49,480.00

JUN

JUL

801645
589,209.08
212,435.93
130,743.92
2838.67
29,373.33
49,480.00
0
49,480.00
0
49,480.00
0
49,480.00

144

801645
589,209.08
212,435.93
130,743.92
2838.67
29,373.33
49,480.00
0
49,480.00
0
49,480.00
0
49,480.00

AUG
841727
618,669.35
223,057.66
130,743.92
6262.27
29,373.33
56,678.13
0
56,678.13
0
56,678.13
0
56,678.13

SEP
801645
589,209.08
212,435.93
130,743.92
2838.67
29,373.33
49,480.00
0
49,480.00
0
49,480.00
0
49,480.00

OCT
801645
589,209.08
212,435.93
130,743.92
22998.67
29,373.33
29,320.00
0
29,320.00
0
29,320.00
0
29,320.00

NOV
801645
589,209.08
212,435.93
130,743.92
2838.67
29,373.33
49,480.00
0
49,480.00
0
49,480.00
0
49,480.00

DEC
841727
618,669.35
223,057.66
130,743.92
11262.27
29,373.33
51,678.13
0
51,678.13
0
51,678.13
0
51,678.13

Total
9820151
7,217,810.99
2,602,340.02
1,568,927.04
269,822.84
352,479.96
411,110.18
0
411,110.18
61666.52625
349,443.65
104833.0946
244,610.55

If cost increase 10%


Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue
574911
602288
Cost of goods sold
421,601.18 463,761.76
Gross Profit
153,309.82 138,526.24
Administrative Cost
120,786.72 120,786.72
Selling expense 82,466.67
7466.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-79,316.90
and taxes
-19,100.48
Interest paid
0
0
Taxable income -79,316.90
-19,100.48
Taxes
0
0
Net income
-79,316.90
-19,100.48
Dividend
0
0
Retain Earning -79,316.90
-19,100.48

MAR
547534
421,601.18
125,932.82
120,786.72
2466.67
29,373.33
-26,693.90
0
-26,693.90
0
-26,693.90
0
-26,693.90

APR
547534
421,601.18
125,932.82
120,786.72
2466.67
29,373.33
-26,693.90
0
-26,693.90
0
-26,693.90
0
-26,693.90

MAY
547534
421,601.18
125,932.82
120,786.72
2466.67
29,373.33
-26,693.90
0
-26,693.90
0
-26,693.90
0
-26,693.90

JUN

JUL

547534
421,601.18
125,932.82
120,786.72
2466.67
29,373.33
-26,693.90
0
-26,693.90
0
-26,693.90
0
-26,693.90

547534
421,601.18
125,932.82
120,786.72
2466.67
29,373.33
-26,693.90
0
-26,693.90
0
-26,693.90
0
-26,693.90

AUG
574911
442,681.47
132,229.53
120,786.72
3856.67
29,373.33
-21,787.19
0
-21,787.19
0
-21,787.19
0
-21,787.19

SEP
547534
421,601.18
125,932.82
120,786.72
2466.67
29,373.33
-26,693.90
0
-26,693.90
0
-26,693.90
0
-26,693.90

OCT
547534
421,601.18
125,932.82
120,786.72
2466.67
29,373.33
-26,693.90
0
-26,693.90
0
-26,693.90
0
-26,693.90

NOV
547534
421,601.18
125,932.82
120,786.72
2466.67
29,373.33
-26,693.90
0
-26,693.90
0
-26,693.90
0
-26,693.90

DEC

Total

574911
6707296
442,681.47 5,143,535.32
132,229.53 1,563,760.68
120,786.72 1,449,440.64
8856.67 122,380.04
29,373.33 352,479.96
-26,787.19 -360,539.96
0
0
-26,787.19 -360,539.96
0
0
-26,787.19 -360,539.96
0
0
-26,787.19 -360,539.96

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue
632402
662517
Cost of goods sold
486,949.54 510,138.09
Gross Profit
145,452.46 152,378.91
Administrative Cost
123,212.35 123,212.35
Selling expense 118,490.67
27794.67
Depreciation
29,373.33
29,373.33
Earnings before-125,623.89
interest and taxes
-28,001.44
Interest paid
0
0
Taxable income-125,623.89
-28,001.44
Taxes (15%)
0
0
Net income
-125,623.89
-28,001.44
Dividend
0
0
Retan earning -125,623.89
-28,001.44

MAR
602288
463,761.21
138,526.79
123,212.35
2546.67
29,373.33
-16,605.56
0
-16,605.56
0
-16,605.56
0
-16,605.56

APR
602288
463,761.21
138,526.79
123,212.35
2546.67
29,373.33
-16,605.56
0
-16,605.56
0
-16,605.56
0
-16,605.56

MAY
602288
463,761.21
138,526.79
123,212.35
2546.67
29,373.33
-16,605.56
0
-16,605.56
0
-16,605.56
0
-16,605.56

JUN

JUL

602288
463,761.21
138,526.79
123,212.35
2546.67
29,373.33
-16,605.56
0
-16,605.56
0
-16,605.56
0
-16,605.56

602288
463,761.21
138,526.79
123,212.35
2546.67
29,373.33
-16,605.56
0
-16,605.56
0
-16,605.56
0
-16,605.56

AUG
632402
486,949.54
145,452.46
123,212.35
5240.67
29,373.33
-12,373.89
0
-12,373.89
0
-12,373.89
0
-12,373.89

SEP
602288
463,761.21
138,526.79
123,212.35
2546.67
29,373.33
-16,605.56
0
-16,605.56
0
-16,605.56
0
-16,605.56

OCT
602288
463,761.21
138,526.79
123,212.35
22706.67
29,373.33
-36,765.56
0
-36,765.56
0
-36,765.56
0
-36,765.56

NOV
602288
463,761.21
138,526.79
123,212.35
2546.67
29,373.33
-16,605.56
0
-16,605.56
0
-16,605.56
0
-16,605.56

DEC

Total

632402
7378027
486,949.54 5,681,076.39
145,452.46 1,696,950.61
123,212.35 1,478,548.20
10240.67 202,300.04
29,373.33 352,479.96
-17,373.89 -336,377.59
0
0
-17,373.89 -336,377.59
0
0
-17,373.89 -336,377.59
0
0
-17,373.89 -336,377.59

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue
695642
728768
Cost of goods sold
535,644.34 561,151.36
Gross Profit
159,997.66 167,616.64
Administrative Cost
125,666.40 125,666.40
Selling expense 136,348.67
27891.47
Depreciation
29,373.33
29,373.33
Earnings before-131,390.74
interest and taxes
-15,314.56
Interest paid
0
0
Taxable income-131,390.74
-15,314.56
Taxes (15%)
0
0
Net income
-131,390.74
-15,314.56
Dividend
0
0
Retan earning -131,390.74
-15,314.56

MAR
662517
510,138.09
152,378.91
125,666.40
2634.67
29,373.33
-5,295.49
0
-5,295.49
0
-5,295.49
0
-5,295.49

APR
662517
510,138.09
152,378.91
125,666.40
2634.67
29,373.33
-5,295.49
0
-5,295.49
0
-5,295.49
0
-5,295.49

MAY
662517
510,138.09
152,378.91
125,666.40
2634.67
29,373.33
-5,295.49
0
-5,295.49
0
-5,295.49
0
-5,295.49

JUN

JUL

662517
510,138.09
152,378.91
125,666.40
2634.67
29,373.33
-5,295.49
0
-5,295.49
0
-5,295.49
0
-5,295.49

145

662517
510,138.09
152,378.91
125,666.40
2634.67
29,373.33
-5,295.49
0
-5,295.49
0
-5,295.49
0
-5,295.49

AUG
695642
535,644.34
159,997.66
125,666.40
5223.07
29,373.33
-265.14
0
-265.14
0
-265.14
0
-265.14

SEP
662517
510,138.09
152,378.91
125,666.40
2634.67
29,373.33
-5,295.49
0
-5,295.49
0
-5,295.49
0
-5,295.49

OCT
662517
510,138.09
152,378.91
125,666.40
22794.67
29,373.33
-25,455.49
0
-25,455.49
0
-25,455.49
0
-25,455.49

NOV
662517
510,138.09
152,378.91
125,666.40
2634.67
29,373.33
-5,295.49
0
-5,295.49
0
-5,295.49
0
-5,295.49

DEC

Total

695642
8115830
535,644.34 6,249,189.10
159,997.66 1,866,640.90
125,666.40 1,507,996.80
10223.07 220,923.64
29,373.33 352,479.96
-5,265.14 -214,759.50
0
0
-5,265.14 -214,759.50
0
0
-5,265.14 -214,759.50
0
0
-5,265.14 -214,759.50

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

MAR

Sale Revenue
765207
801645
Cost of goods sold
589,209.39 617,266.65
Gross Profit
175,997.61 184,378.35
Administrative Cost
128,179.73 128,179.73
Selling expense 154,499.92
27998.17
Depreciation
29,373.33
29,373.33
Earnings before-136,055.37
interest and taxes
-1,172.88
Interest paid
0
0
Taxable income-136,055.37
-1,172.88
Taxes (15%)
0
0
Net income
-136,055.37
-1,172.88
Dividend
0
0
Retan earning -136,055.37
-1,172.88

728768
561,151.36
167,616.64
128,179.73
2731.67
29,373.33
7,331.91
0
7,331.91
0
7,331.91
0
7,331.91

APR
728768
561,151.36
167,616.64
128,179.73
2731.67
29,373.33
7,331.91
0
7,331.91
0
7,331.91
0
7,331.91

MAY

JUN

728768
561,151.36
167,616.64
128,179.73
2731.67
29,373.33
7,331.91
0
7,331.91
0
7,331.91
0
7,331.91

JUL

728768
561,151.36
167,616.64
128,179.73
2731.67
29,373.33
7,331.91
0
7,331.91
0
7,331.91
0
7,331.91

AUG

728768
561,151.36
167,616.64
128,179.73
2731.67
29,373.33
7,331.91
0
7,331.91
0
7,331.91
0
7,331.91

765207
589,209.39
175,997.61
128,179.73
5599.92
29,373.33
12,844.63
0
12,844.63
0
12,844.63
0
12,844.63

SEP

OCT

728768
561,151.36
167,616.64
128,179.73
2731.67
29,373.33
7,331.91
0
7,331.91
0
7,331.91
0
7,331.91

728768
561,151.36
167,616.64
128,179.73
22891.67
29,373.33
-12,828.09
0
-12,828.09
0
-12,828.09
0
-12,828.09

NOV
728768
561,151.36
167,616.64
128,179.73
2731.67
29,373.33
7,331.91
0
7,331.91
0
7,331.91
0
7,331.91

DEC

Total

765207
8927410
589,209.39 6,874,105.70
175,997.61 2,053,304.30
128,179.73 1,538,156.76
10599.92 240,711.29
29,373.33 352,479.96
7,844.63
-78,043.71
0
0
7,844.63
-78,043.71
0
0
7,844.63
-78,043.71
0
0
7,844.63
-78,043.71

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue
841727
881810
Cost of goods sold
648,129.79 678,993.70
Gross Profit
193,597.21 202,816.30
Administrative Cost
130,743.92 130,743.92
Selling expense 178,312.27
31116.67
Depreciation
29,373.33
29,373.33
Earnings before-144,832.31
interest and taxes
11,582.38
Interest paid
0
0
Taxable income-144,832.31
11,582.38
Taxes (15%)
0
0
Net income
-144,832.31
11,582.38
Dividend
0
0
Retan earning -144,832.31
11,582.38

MAR
801645
617,266.65
184,378.35
130,743.92
2838.67
29,373.33
21,422.43
0
21,422.43
0
21,422.43
0
21,422.43

APR
801645
617,266.65
184,378.35
130,743.92
2838.67
29,373.33
21,422.43
0
21,422.43
0
21,422.43
0
21,422.43

MAY
801645
617,266.65
184,378.35
130,743.92
2838.67
29,373.33
21,422.43
0
21,422.43
0
21,422.43
0
21,422.43

JUN

JUL

801645
617,266.65
184,378.35
130,743.92
2838.67
29,373.33
21,422.43
0
21,422.43
0
21,422.43
0
21,422.43

801645
617,266.65
184,378.35
130,743.92
2838.67
29,373.33
21,422.43
0
21,422.43
0
21,422.43
0
21,422.43

AUG
841727
648,129.79
193,597.21
130,743.92
6262.27
29,373.33
27,217.69
0
27,217.69
0
27,217.69
0
27,217.69

SEP
801645
617,266.65
184,378.35
130,743.92
2838.67
29,373.33
21,422.43
0
21,422.43
0
21,422.43
0
21,422.43

OCT
801645
617,266.65
184,378.35
130,743.92
22998.67
29,373.33
1,262.43
0
1,262.43
0
1,262.43
0
1,262.43

NOV
801645
617,266.65
184,378.35
130,743.92
2838.67
29,373.33
21,422.43
0
21,422.43
0
21,422.43
0
21,422.43

DEC

Total

841727
9820151
648,129.79 7,561,516.27
193,597.21 2,258,634.73
130,743.92 1,568,927.04
11262.27 269,822.84
29,373.33 352,479.96
22,217.69
67,404.89
0
0
22,217.69
67,404.89
0
0
22,217.69
67,404.89
0
20221.467
22,217.69
47,183.42

If cost increase 15%


Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue
574911
602288
Cost of goods sold
440,764.87 484,841.84
Gross Profit
134,146.13 117,446.16
Administrative Cost
120,786.72 120,786.72
Selling expense 82,466.67
7466.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-98,480.59
and taxes
-40,180.56
Interest paid
0
0
Taxable income -98,480.59
-40,180.56
Taxes
0
0
Net income
-98,480.59
-40,180.56
Dividend
0
0
Retain Earning -98,480.59
-40,180.56

MAR
547534
440,764.87
106,769.13
120,786.72
2466.67
29,373.33
-45,857.59
0
-45,857.59
0
-45,857.59
0
-45,857.59

APR
547534
440,764.87
106,769.13
120,786.72
2466.67
29,373.33
-45,857.59
0
-45,857.59
0
-45,857.59
0
-45,857.59

MAY
547534
440,764.87
106,769.13
120,786.72
2466.67
29,373.33
-45,857.59
0
-45,857.59
0
-45,857.59
0
-45,857.59

JUN

JUL

547534
440,764.87
106,769.13
120,786.72
2466.67
29,373.33
-45,857.59
0
-45,857.59
0
-45,857.59
0
-45,857.59

146

547534
440,764.87
106,769.13
120,786.72
2466.67
29,373.33
-45,857.59
0
-45,857.59
0
-45,857.59
0
-45,857.59

AUG
574911
462,803.36
112,107.65
120,786.72
3856.67
29,373.33
-41,909.08
0
-41,909.08
0
-41,909.08
0
-41,909.08

SEP
547534
440,764.87
106,769.13
120,786.72
2466.67
29,373.33
-45,857.59
0
-45,857.59
0
-45,857.59
0
-45,857.59

OCT
547534
440,764.87
106,769.13
120,786.72
2466.67
29,373.33
-45,857.59
0
-45,857.59
0
-45,857.59
0
-45,857.59

NOV
547534
440,764.87
106,769.13
120,786.72
2466.67
29,373.33
-45,857.59
0
-45,857.59
0
-45,857.59
0
-45,857.59

DEC

Total

574911
6707296
462,803.36 5,377,332.38
112,107.65 1,329,963.62
120,786.72 1,449,440.64
8856.67 122,380.04
29,373.33 352,479.96
-46,909.08 -594,337.02
0
0
-46,909.08 -594,337.02
0
0
-46,909.08 -594,337.02
0
0
-46,909.08 -594,337.02

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue
632402
662517
Cost of goods sold
509,083.61 533,326.19
Gross Profit
123,318.39 129,190.82
Administrative Cost
123,212.35 123,212.35
Selling expense 118,490.67
27794.67
Depreciation
29,373.33
29,373.33
Earnings before-147,757.96
interest and taxes
-51,189.53
Interest paid
0
0
Taxable income-147,757.96
-51,189.53
Taxes (15%)
0
0
Net income
-147,757.96
-51,189.53
Dividend
0
0
Retan earning -147,757.96
-51,189.53

MAR
602288
484,841.27
117,446.74
123,212.35
2546.67
29,373.33
-37,685.62
0
-37,685.62
0
-37,685.62
0
-37,685.62

APR
602288
484,841.27
117,446.74
123,212.35
2546.67
29,373.33
-37,685.62
0
-37,685.62
0
-37,685.62
0
-37,685.62

MAY
602288
484,841.27
117,446.74
123,212.35
2546.67
29,373.33
-37,685.62
0
-37,685.62
0
-37,685.62
0
-37,685.62

JUN

JUL

602288
484,841.27
117,446.74
123,212.35
2546.67
29,373.33
-37,685.62
0
-37,685.62
0
-37,685.62
0
-37,685.62

602288
484,841.27
117,446.74
123,212.35
2546.67
29,373.33
-37,685.62
0
-37,685.62
0
-37,685.62
0
-37,685.62

AUG
632402
509,083.61
123,318.39
123,212.35
5240.67
29,373.33
-34,507.96
0
-34,507.96
0
-34,507.96
0
-34,507.96

SEP
602288
484,841.27
117,446.74
123,212.35
2546.67
29,373.33
-37,685.62
0
-37,685.62
0
-37,685.62
0
-37,685.62

OCT
602288
484,841.27
117,446.74
123,212.35
22706.67
29,373.33
-57,845.62
0
-57,845.62
0
-57,845.62
0
-57,845.62

NOV
602288
484,841.27
117,446.74
123,212.35
2546.67
29,373.33
-37,685.62
0
-37,685.62
0
-37,685.62
0
-37,685.62

DEC

Total

632402
7378027
509,083.61 5,939,307.14
123,318.39 1,438,719.87
123,212.35 1,478,548.20
10240.67 202,300.04
29,373.33 352,479.96
-39,507.96 -594,608.34
0
0
-39,507.96 -594,608.34
0
0
-39,507.96 -594,608.34
0
0
-39,507.96 -594,608.34

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue
695642
728768
Cost of goods sold
559,991.81 586,658.24
Gross Profit
135,650.19 142,109.76
Administrative Cost
125,666.40 125,666.40
Selling expense 136,348.67
27891.47
Depreciation
29,373.33
29,373.33
Earnings before-155,738.21
interest and taxes
-40,821.44
Interest paid
0
0
Taxable income-155,738.21
-40,821.44
Taxes (15%)
0
0
Net income
-155,738.21
-40,821.44
Dividend
0
0
Retan earning -155,738.21
-40,821.44

MAR
662517
533,326.19
129,190.82
125,666.40
2634.67
29,373.33
-28,483.58
0
-28,483.58
0
-28,483.58
0
-28,483.58

APR
662517
533,326.19
129,190.82
125,666.40
2634.67
29,373.33
-28,483.58
0
-28,483.58
0
-28,483.58
0
-28,483.58

MAY
662517
533,326.19
129,190.82
125,666.40
2634.67
29,373.33
-28,483.58
0
-28,483.58
0
-28,483.58
0
-28,483.58

JUN

JUL

662517
533,326.19
129,190.82
125,666.40
2634.67
29,373.33
-28,483.58
0
-28,483.58
0
-28,483.58
0
-28,483.58

662517
533,326.19
129,190.82
125,666.40
2634.67
29,373.33
-28,483.58
0
-28,483.58
0
-28,483.58
0
-28,483.58

AUG
695642
559,991.81
135,650.19
125,666.40
5223.07
29,373.33
-24,612.61
0
-24,612.61
0
-24,612.61
0
-24,612.61

SEP
662517
533,326.19
129,190.82
125,666.40
2634.67
29,373.33
-28,483.58
0
-28,483.58
0
-28,483.58
0
-28,483.58

OCT
662517
533,326.19
129,190.82
125,666.40
22794.67
29,373.33
-48,643.58
0
-48,643.58
0
-48,643.58
0
-48,643.58

NOV
662517
533,326.19
129,190.82
125,666.40
2634.67
29,373.33
-28,483.58
0
-28,483.58
0
-28,483.58
0
-28,483.58

DEC

Total

695642
8115830
559,991.81 6,533,243.15
135,650.19 1,582,586.85
125,666.40 1,507,996.80
10223.07 220,923.64
29,373.33 352,479.96
-29,612.61 -498,813.55
0
0
-29,612.61 -498,813.55
0
0
-29,612.61 -498,813.55
0
0
-29,612.61 -498,813.55

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

Sale Revenue
765207
801645
Cost of goods sold
615,991.64 645,324.23
Gross Profit
149,215.37 156,320.78
Administrative Cost
128,179.73 128,179.73
Selling expense 154,499.92
27998.17
Depreciation
29,373.33
29,373.33
Earnings before-162,837.62
interest and taxes
-29,230.46
Interest paid
0
0
Taxable income-162,837.62
-29,230.46
Taxes (15%)
0
0
Net income
-162,837.62
-29,230.46
Dividend
0
0
Retan earning -162,837.62
-29,230.46

MAR
728768
586,658.24
142,109.76
128,179.73
2731.67
29,373.33
-18,174.97
0
-18,174.97
0
-18,174.97
0
-18,174.97

APR
728768
586,658.24
142,109.76
128,179.73
2731.67
29,373.33
-18,174.97
0
-18,174.97
0
-18,174.97
0
-18,174.97

MAY
728768
586,658.24
142,109.76
128,179.73
2731.67
29,373.33
-18,174.97
0
-18,174.97
0
-18,174.97
0
-18,174.97

JUN

JUL

728768
586,658.24
142,109.76
128,179.73
2731.67
29,373.33
-18,174.97
0
-18,174.97
0
-18,174.97
0
-18,174.97

147

728768
586,658.24
142,109.76
128,179.73
2731.67
29,373.33
-18,174.97
0
-18,174.97
0
-18,174.97
0
-18,174.97

AUG
765207
615,991.64
149,215.37
128,179.73
5599.92
29,373.33
-13,937.62
0
-13,937.62
0
-13,937.62
0
-13,937.62

SEP
728768
586,658.24
142,109.76
128,179.73
2731.67
29,373.33
-18,174.97
0
-18,174.97
0
-18,174.97
0
-18,174.97

OCT
728768
586,658.24
142,109.76
128,179.73
22891.67
29,373.33
-38,334.97
0
-38,334.97
0
-38,334.97
0
-38,334.97

NOV
728768
586,658.24
142,109.76
128,179.73
2731.67
29,373.33
-18,174.97
0
-18,174.97
0
-18,174.97
0
-18,174.97

DEC

Total

765207
8927410
615,991.64 7,186,565.05
149,215.37 1,740,844.95
128,179.73 1,538,156.76
10599.92 240,711.29
29,373.33 352,479.96
-18,937.62 -390,503.06
0
0
-18,937.62 -390,503.06
0
0
-18,937.62 -390,503.06
0
0
-18,937.62 -390,503.06

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

MAR

Sale Revenue
841727
881810
Cost of goods sold
677,590.24 709,857.05
Gross Profit
164,136.77 171,952.95
Administrative Cost
130,743.92 130,743.92
Selling expense 178,312.27
31116.67
Depreciation
29,373.33
29,373.33
Earnings before-174,292.76
interest and taxes
-19,280.97
Interest paid
0
0
Taxable income-174,292.76
-19,280.97
Taxes (15%)
0
0
Net income
-174,292.76
-19,280.97
Dividend
0
0
Retan earning -174,292.76
-19,280.97

801645
645,324.23
156,320.78
130,743.92
2838.67
29,373.33
-6,635.14
0
-6,635.14
0
-6,635.14
0
-6,635.14

APR
801645
645,324.23
156,320.78
130,743.92
2838.67
29,373.33
-6,635.14
0
-6,635.14
0
-6,635.14
0
-6,635.14

MAY
801645
645,324.23
156,320.78
130,743.92
2838.67
29,373.33
-6,635.14
0
-6,635.14
0
-6,635.14
0
-6,635.14

JUN

JUL

801645
645,324.23
156,320.78
130,743.92
2838.67
29,373.33
-6,635.14
0
-6,635.14
0
-6,635.14
0
-6,635.14

801645
645,324.23
156,320.78
130,743.92
2838.67
29,373.33
-6,635.14
0
-6,635.14
0
-6,635.14
0
-6,635.14

AUG
841727
677,590.24
164,136.77
130,743.92
6262.27
29,373.33
-2,242.75
0
-2,242.75
0
-2,242.75
0
-2,242.75

SEP
801645
645,324.23
156,320.78
130,743.92
2838.67
29,373.33
-6,635.14
0
-6,635.14
0
-6,635.14
0
-6,635.14

OCT
801645
645,324.23
156,320.78
130,743.92
22998.67
29,373.33
-26,795.15
0
-26,795.15
0
-26,795.15
0
-26,795.15

NOV
801645
645,324.23
156,320.78
130,743.92
2838.67
29,373.33
-6,635.14
0
-6,635.14
0
-6,635.14
0
-6,635.14

DEC

Total

841727
9820151
677,590.24 7,905,221.56
164,136.77 1,914,929.45
130,743.92 1,568,927.04
11262.27 269,822.84
29,373.33 352,479.96
-7,242.75 -276,300.40
0
0
-7,242.75 -276,300.40
0
0
-7,242.75 -276,300.40
0
0
-7,242.75 -276,300.40

Cost of Goods Sold Risk : Balance Sheet


If cost increase 5%
Year 1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,585,413.40 3,670,609.69 3,691,947.90 3,717,606.23 3,743,264.56 3,768,922.89 3,794,581.22 3,823,509.61 3,845,897.88 3,871,556.21 3,897,214.54 3,921,142.93 3,219,820.32

Inventory

54,492

57,087

51,897

51,897

51,897

51,897

51,897

54,492

51,897

51,897

51,897

54,492

635,737

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,733,196

3,748,795

3,773,903

3,799,011

3,824,120

3,849,228

3,880,201

3,899,445

3,924,553

3,949,661

3,975,635

3,855,557

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,939,847

8,001,980

7,992,470

7,992,470

7,992,470

7,992,470

7,992,470

7,998,335

7,992,470

7,992,470

7,992,470

7,993,335

7,873,257

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-60,153.21

1,979.60

-7,530.21

-7,530.21

-7,530.21

-7,530.21

-7,530.21

-1,665.31

-7,530.21

-7,530.21

-7,530.21

-6,665.31

-126,742.90

Total liability and


7,939,847
Owner's equity
8,001,980

7,992,470

7,992,470

7,992,470

7,992,470

7,992,470

7,998,335

7,992,470

7,992,470

7,992,470

7,993,335

7,873,257

Total cerrent3,645,955
asset
Fix asset
Building

3,750,000

Vehircles

569,000

Total Fix asset4,293,892


Total Asset
Liability
Current liability
Owner's equity

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,837,927.61 3,959,408.09 4,000,062.92 4,025,721.25 4,051,379.58 4,077,037.91 4,102,696.24 4,130,785.92 4,154,012.90 4,159,511.23 4,205,329.56 4,228,419.24 3,506,142.70

Inventory

59,941

62,795

57,087

57,087

57,087

57,087

57,087

59,941

57,087

57,087

57,087

59,941

699,310

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,027,703

4,062,099

4,087,208

4,112,316

4,137,424

4,162,533

4,192,927

4,212,749

4,217,698

4,262,966

4,288,360

4,205,453

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,903,919
asset
Fix asset
Building
Vehircles

3,562,500
455,200

Total Fix asset3,992,592

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,896,510

7,995,187

8,004,474

8,004,474

8,004,474

8,004,474

8,004,474

8,009,760

8,004,474

7,984,314

8,004,474

8,004,760

7,921,853

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-103,489.82

-4,813.35

4,474.50

4,474.50

4,474.50

4,474.50

4,474.50

9,760.18

4,474.50

-15,685.51

4,474.50

4,760.18

-78,146.85

Total liability and


7,896,510
Owner's equity
7,995,187

8,004,474

8,004,474

8,004,474

8,004,474

8,004,474

8,009,760

8,004,474

7,984,314

8,004,474

8,004,760

7,921,853

Total Asset
Liability
Current liability
Owner's equity

148

Year 3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,129,680.07 4,269,434.23 4,309,072.37 4,334,730.70 4,360,389.03 4,386,047.36 4,411,705.69 4,440,413.98 4,463,022.35 4,468,520.68 4,514,339.01 4,538,047.30 3,449,064.68

Inventory

65,935

69,075

62,795

62,795

62,795

62,795

62,795

65,935

62,795

62,795

62,795

65,935

769,242

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,344,009

4,376,818

4,401,926

4,427,034

4,452,143

4,477,251

4,508,549

4,527,468

4,532,416

4,577,684

4,603,982

4,218,306

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,892,957

8,010,192

8,017,893

8,017,893

8,017,893

8,017,893

8,017,893

8,024,082

8,017,893

7,997,733

8,017,893

8,019,082

8,048,506

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-107,043.27

10,192.32

17,892.61

17,892.61

17,892.61

17,892.61

17,892.61

24,082.33

17,892.61

-2,267.40

17,892.61

19,082.33

48,506.18

Total liability and


7,892,957
Owner's equity
8,010,192

8,017,893

8,017,893

8,017,893

8,017,893

8,017,893

8,024,082

8,017,893

7,997,733

8,017,893

8,019,082

8,048,506

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,201,665
asset
Fix asset
Building

3,375,000

Vehircles

341,400

Total Fix asset3,691,292


Total Asset
Liability
Current liability
Owner's equity

Year 4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,609,656.72 4,768,019.13 4,806,539.03 4,832,197.36 4,857,855.69 4,883,514.02 4,909,172.35 4,938,165.03 4,960,489.01 4,965,987.34 5,011,805.67 5,035,798.35 4,367,011.65

Inventory

72,528

75,982

69,075

69,075

69,075

69,075

69,075

72,528

69,075

69,075

69,075

72,528

846,166

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,849,501

4,880,564

4,905,672

4,930,780

4,955,889

4,980,997

5,012,894

5,031,214

5,036,162

5,081,430

5,108,327

5,213,177

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,890,727

8,026,885

8,032,839

8,032,839

8,032,839

8,032,839

8,032,839

8,039,627

8,032,839

8,012,679

8,032,839

8,034,627

8,139,477

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-109,273.13

26,884.69

32,838.79

32,838.79

32,838.79

32,838.79

32,838.79

39,626.88

32,838.79

12,678.79

32,838.79

34,626.88

139,477.31

Total liability and


7,890,727
Owner's equity
8,026,885

8,032,839

8,032,839

8,032,839

8,032,839

8,032,839

8,039,627

8,032,839

8,012,679

8,032,839

8,034,627

8,139,477

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,688,235
asset
Fix asset
Building

3,000,000

Vehircles

227,600

Total Fix asset3,202,492


Total Asset

227,600

Liability
Current liability
Owner's equity

Year 5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

5,272,605.13 5,452,281.95 5,492,572.77 5,518,231.10 5,543,889.43 5,569,547.76 5,595,206.09 5,624,263.44 5,646,522.75 5,652,021.08 5,697,839.41 5,721,896.76 5,063,828.33

Inventory

79,781

83,580

75,982

75,982

75,982

75,982

75,982

79,781

75,982

75,982

75,982

79,781

930,782

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,541,362

5,573,505

5,598,613

5,623,722

5,648,830

5,673,938

5,706,245

5,724,155

5,729,103

5,774,372

5,801,678

5,994,611

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,884,628

8,042,446

8,049,480

8,049,480

8,049,480

8,049,480

8,049,480

8,056,678

8,049,480

8,029,320

8,049,480

8,051,678

8,244,611

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-115,371.87

42,445.73

49,480.00

49,480.00

49,480.00

49,480.00

49,480.00

56,678.13

49,480.00

29,320.00

49,480.00

51,678.13

244,610.55

Total liability and


7,884,628
Owner's equity
8,042,446

8,049,480

8,049,480

8,049,480

8,049,480

8,049,480

8,056,678

8,049,480

8,029,320

8,049,480

8,051,678

8,244,611

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,358,436
asset
Fix asset
Building
Vehircles

2,437,500
113,800

Total Fix asset2,526,192


Total Asset

113,800

Liability
Current liability
Owner's equity

149

If cost increase 10%


Year1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,563,654.86 3,646,811.20 3,670,312.93 3,695,971.26 3,721,629.59 3,747,287.92 3,772,946.25 3,800,792.88 3,824,262.91 3,849,921.24 3,875,579.57 3,898,426.20 2,955,750.08

Inventory

57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

Depreciation

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,712,116

3,729,631

3,754,739

3,779,848

3,804,956

3,830,064

3,860,079

3,880,281

3,905,389

3,930,498

3,955,513

3,621,760

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,980,900

7,973,306

7,973,306

7,973,306

7,973,306

7,973,306

7,978,213

7,973,306

7,973,306

7,973,306

7,973,213

7,639,460

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,626,791
asset

6600

Fix asset
Building

3,750,000

Vehircles

569,000

Total Fix asset4,293,892


Total Asset

7,920,683

Liability
Current liability
Owner's equity
Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-79,316.90

-19,100.48

-26,693.90

-26,693.90

-26,693.90

-26,693.90

-26,693.90

-21,787.19

-26,693.90

-26,693.90

-26,693.90

-26,787.19

-360,539.96

Total liability and


7,920,683
Owner's equity
7,980,900

7,973,306

7,973,306

7,973,306

7,973,306

7,973,306

7,978,213

7,973,306

7,973,306

7,973,306

7,973,213

7,639,460

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,812,939.22 3,933,229.75 3,976,264.45 4,001,922.78 4,027,581.11 4,053,239.44 4,078,897.77 4,105,797.53 4,130,214.43 4,135,712.76 4,181,531.09 4,203,430.85 3,214,611.45

Inventory

62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,004,515

4,041,019

4,066,128

4,091,236

4,116,344

4,141,453

4,170,793

4,191,669

4,196,618

4,241,886

4,266,226

3,947,222

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,971,999

7,983,394

7,983,394

7,983,394

7,983,394

7,983,394

7,987,626

7,983,394

7,963,234

7,983,394

7,982,626

7,663,622

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,881,784
asset
Fix asset
Building

3,562,500

Vehircles

455,200

Total Fix asset3,992,592


Total Asset

7,874,376

Liability
Current liability
Owner's equity
Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-125,623.89

-28,001.44

-16,605.56

-16,605.56

-16,605.56

-16,605.56

-16,605.56

-12,373.89

-16,605.56

-36,765.56

-16,605.56

-17,373.89

-336,377.59

Total liability and


7,874,376
Owner's equity
7,971,999

7,983,394

7,983,394

7,983,394

7,983,394

7,983,394

7,987,626

7,983,394

7,963,234

7,983,394

7,982,626

7,663,622

Year 3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,102,192.84 4,240,638.08 4,282,894.03 4,308,552.36 4,334,210.69 4,359,869.02 4,385,527.35 4,412,926.75 4,436,844.01 4,442,342.34 4,488,160.67 4,510,560.07 3,149,168.45

Inventory

69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,318,502

4,353,630

4,378,738

4,403,846

4,428,954

4,454,063

4,484,202

4,504,279

4,509,228

4,554,496

4,579,635

3,955,041

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,177,318
asset
Fix asset
Building
Vehircles

3,375,000
341,400

341,400

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

569,000

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,984,685

7,994,705

7,994,705

7,994,705

7,994,705

7,994,705

7,999,735

7,994,705

7,974,545

7,994,705

7,994,735

7,785,241

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-131,390.74

-15,314.56

-5,295.49

-5,295.49

-5,295.49

-5,295.49

-5,295.49

-265.14

-5,295.49

-25,455.49

-5,295.49

-5,265.14

-214,759.50

Total liability and


7,868,609
Owner's equity
7,984,685

7,994,705

7,994,705

7,994,705

7,994,705

7,994,705

7,999,735

7,994,705

7,974,545

7,994,705

7,994,735

7,785,241

Total Fix asset3,691,292


Total Asset

7,868,609

Liability
Current liability
Owner's equity

150

Year4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,579,420.74 4,736,343.36 4,777,742.88 4,803,401.21 4,829,059.54 4,854,717.87 4,880,376.20 4,907,929.05 4,931,692.86 4,937,191.19 4,983,009.52 5,005,562.37 4,109,197.03

Inventory

75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,821,444

4,855,057

4,880,165

4,905,274

4,930,382

4,955,490

4,986,111

5,005,707

5,010,655

5,055,924

5,081,545

4,995,656

3,000,000

3,000,000

3,000,000

3,000,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,661,453
asset
Fix asset
Building

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,863,945

7,998,827

8,007,332

8,007,332

8,007,332

8,007,332

8,007,332

8,012,845

8,007,332

7,987,172

8,007,332

8,007,845

7,921,956

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-136,055.37

-1,172.88

7,331.91

7,331.91

7,331.91

7,331.91

7,331.91

12,844.63

7,331.91

-12,828.09

7,331.91

7,844.63

-78,043.71

Total liability and


7,863,945
Owner's equity
7,998,827

8,007,332

8,007,332

8,007,332

8,007,332

8,007,332

8,012,845

8,007,332

7,987,172

8,007,332

8,007,845

7,921,956

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

227,600

Total Fix asset3,202,492


Total Asset
Liability
Current liability
Owner's equity

Year 5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

5,239,345.58 5,417,438.57 5,460,897.00 5,486,555.33 5,512,213.66 5,537,871.99 5,563,530.32 5,591,003.89 5,614,846.98 5,620,345.31 5,666,163.64 5,688,637.21 4,822,078.24

Inventory

83,580

87,560

79,600

79,600

79,600

79,600

79,600

83,580

79,600

79,600

79,600

83,580

975,105

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

Depreciation

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,510,499

5,545,447

5,570,556

5,595,664

5,620,772

5,645,881

5,676,784

5,696,097

5,701,046

5,746,314

5,772,218

5,797,183

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,328,976
asset

6600

Fix asset
Building

2,437,500

Vehircles

113,800

Total Fix asset2,526,192

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,855,168

8,011,582

8,021,422

8,021,422

8,021,422

8,021,422

8,021,422

8,027,218

8,021,422

8,001,262

8,021,422

8,022,218

8,047,183

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-144,832.31

11,582.38

21,422.43

21,422.43

21,422.43

21,422.43

21,422.43

27,217.69

21,422.43

1,262.43

21,422.43

22,217.69

47,183.42

Total liability and


7,855,168
Owner's equity
8,011,582

8,021,422

8,021,422

8,021,422

8,021,422

8,021,422

8,027,218

8,021,422

8,001,262

8,021,422

8,022,218

8,047,183

Total Asset
Liability
Current liability
Owner's equity

If cost increase 15%


Year1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,541,896.33 3,623,012.72 3,648,677.96 3,674,336.29 3,699,994.62 3,725,652.95 3,751,311.28 3,778,076.15 3,802,627.94 3,828,286.27 3,853,944.60 3,875,709.47 2,691,679.84

Inventory

59,681

62,523

56,839

56,839

56,839

56,839

56,839

59,681

56,839

56,839

56,839

59,681

696,283

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,691,036

3,710,467

3,735,576

3,760,684

3,785,792

3,810,901

3,839,958

3,861,117

3,886,226

3,911,334

3,935,391

3,387,963

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,959,819

7,954,142

7,954,142

7,954,142

7,954,142

7,954,142

7,958,091

7,954,142

7,954,142

7,954,142

7,953,091

7,405,663

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,607,628
asset
Fix asset
Building
Vehircles

3,750,000
569,000

Total Fix asset4,293,892


Total Asset

7,901,519

Liability
Current liability
Owner's equity
Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-98,480.59

-40,180.56

-45,857.59

-45,857.59

-45,857.59

-45,857.59

-45,857.59

-41,909.08

-45,857.59

-45,857.59

-45,857.59

-46,909.08

-594,337.02

Total liability and


7,901,519
Owner's equity
7,959,819

7,954,142

7,954,142

7,954,142

7,954,142

7,954,142

7,958,091

7,954,142

7,954,142

7,954,142

7,953,091

7,405,663

151

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,787,950.82 3,907,051.40 3,952,465.99 3,978,124.32 4,003,782.65 4,029,440.98 4,055,099.31 4,080,809.13 4,106,415.97 4,111,914.30 4,157,732.63 4,178,442.45 2,923,080.21

Inventory

65,650

68,776

62,523

62,523

62,523

62,523

62,523

65,650

62,523

62,523

62,523

65,650

765,911

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,981,327

4,019,939

4,045,048

4,070,156

4,095,264

4,120,373

4,148,659

4,170,589

4,175,538

4,220,806

4,244,092

3,688,992

3,562,500

3,562,500

3,562,500

3,562,500

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,859,650
asset
Fix asset
Building

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,948,810

7,962,314

7,962,314

7,962,314

7,962,314

7,962,314

7,965,492

7,962,314

7,942,154

7,962,314

7,960,492

7,405,392

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

455,200

Total Fix asset3,992,592


Total Asset

7,852,242

Liability
Current liability
Owner's equity
Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-147,757.96

-51,189.53

-37,685.62

-37,685.62

-37,685.62

-37,685.62

-37,685.62

-34,507.96

-37,685.62

-57,845.62

-37,685.62

-39,507.96

-594,608.34

Total liability and


7,852,242
Owner's equity
7,948,810

7,962,314

7,962,314

7,962,314

7,962,314

7,962,314

7,965,492

7,962,314

7,942,154

7,962,314

7,960,492

7,405,392

Year 3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,074,705.61 4,211,841.93 4,256,715.68 4,282,374.01 4,308,032.34 4,333,690.67 4,359,349.00 4,385,439.52 4,410,665.66 4,416,163.99 4,461,982.32 4,483,072.84 2,828,483.85

Inventory

72,215

75,653

68,776

68,776

68,776

68,776

68,776

72,215

68,776

68,776

68,776

72,215

842,503

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,292,995

4,330,441

4,355,550

4,380,658

4,405,766

4,430,875

4,459,854

4,481,091

4,486,040

4,531,308

4,555,287

3,670,986

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,959,179

7,971,516

7,971,516

7,971,516

7,971,516

7,971,516

7,975,387

7,971,516

7,951,356

7,971,516

7,970,387

7,501,186

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,152,970
asset
Fix asset
Building

3,375,000

Vehircles

341,400

Total Fix asset3,691,292


Total Asset

7,844,262

Liability
Current liability
Owner's equity
Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-155,738.21

-40,821.44

-28,483.58

-28,483.58

-28,483.58

-28,483.58

-28,483.58

-24,612.61

-28,483.58

-48,643.58

-28,483.58

-29,612.61

-498,813.55

Total liability and


7,844,262
Owner's equity
7,959,179

7,971,516

7,971,516

7,971,516

7,971,516

7,971,516

7,975,387

7,971,516

7,951,356

7,971,516

7,970,387

7,501,186

Year 4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,549,184.76 4,704,667.58 4,748,946.73 4,774,605.06 4,800,263.39 4,825,921.72 4,851,580.05 4,877,693.07 4,902,896.71 4,908,395.04 4,954,213.37 4,975,326.39 3,756,444.08

Inventory

79,436

83,219

75,653

75,653

75,653

75,653

75,653

79,436

75,653

75,653

75,653

79,436

926,753

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,793,386

4,829,550

4,854,658

4,879,767

4,904,875

4,929,983

4,959,329

4,980,200

4,985,148

5,030,417

5,054,762

4,683,197

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,970,770

7,981,825

7,981,825

7,981,825

7,981,825

7,981,825

7,986,062

7,981,825

7,961,665

7,981,825

7,981,062

7,609,497

Total cerrent4,634,671
asset
Fix asset
Building
Vehircles

3,000,000
227,600

Total Fix asset3,202,492


Total Asset

7,837,162

Liability
Current liability
Owner's equity
Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-162,837.62

-29,230.46

-18,174.97

-18,174.97

-18,174.97

-18,174.97

-18,174.97

-13,937.62

-18,174.97

-38,334.97

-18,174.97

-18,937.62

-390,503.06

Total liability and


7,837,162
Owner's equity
7,970,770

7,981,825

7,981,825

7,981,825

7,981,825

7,981,825

7,986,062

7,981,825

7,961,665

7,981,825

7,981,062

7,609,497

152

Year 5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

5,206,086.02 5,382,595.20 5,429,221.22 5,454,879.55 5,480,537.88 5,506,196.21 5,531,854.54 5,557,744.33 5,583,171.20 5,588,669.53 5,634,487.86 5,655,377.65 4,454,271.46

Inventory

87,380

91,540

83,219

83,219

83,219

83,219

83,219

87,380

83,219

83,219

83,219

87,380

1,019,428

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,479,636

5,517,390

5,542,498

5,567,607

5,592,715

5,617,823

5,647,324

5,668,040

5,672,988

5,718,256

5,742,757

5,473,700

2,437,500

2,437,500

2,437,500

2,437,500

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,299,516
asset
Fix asset
Building

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,980,719

7,993,365

7,993,365

7,993,365

7,993,365

7,993,365

7,997,757

7,993,365

7,973,205

7,993,365

7,992,757

7,723,700

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-174,292.76

-19,280.97

-6,635.14

-6,635.14

-6,635.14

-6,635.14

-6,635.14

-2,242.75

-6,635.14

-26,795.15

-6,635.14

-7,242.75

-276,300.40

Total liability and


7,825,707
Owner's equity
7,980,719

7,993,365

7,993,365

7,993,365

7,993,365

7,993,365

7,997,757

7,993,365

7,973,205

7,993,365

7,992,757

7,723,700

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

113,800

Total Fix asset2,526,192


Total Asset

7,825,707

Liability
Current liability
Owner's equity

153

Administrative Risk : Income Statement

Baht

Administrative Increase
2,000,000.00
1,800,000.00
1,600,000.00
1,400,000.00
1,200,000.00
1,000,000.00
800,000.00
600,000.00
400,000.00
200,000.00
0.00

Year 1

Year 2

Year 3

Year 4

Year 5

Normal

1,449,440.64

1,478,548.20

1,507,996.80

1,538,156.76

1,568,927.04

Increase 5%

1,521,912.67

1,552,475.61

1,583,396.64

1,615,064.60

1,647,373.39

Increase 10% 1,594,384.70

1,626,403.02

1,658,796.48

1,691,972.44

1,725,819.74

Increase 15% 1,666,856.74

1,700,330.43

1,734,196.36

1,768,880.27

1,804,266.10

If administrative risk increase 5%


Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue
574911
602288
Cost of goods sold
383,273.80
421601.6
Gross Profit
191,637.20 180,686.40
Administrative Cost
126,826.06 126,826.06
Selling expense 82,466.67
7466.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-47,028.86
and taxes
17,020.34
Interest paid
0
0
Taxable income -47,028.86
17,020.34
Taxes
0
0
Net income
-47,028.86
17,020.34
Dividend
0
0
Retain Earning -47,028.86
17,020.34

MAR
547534
383273.8
164,260.20
126,826.06
2466.67
29,373.33
5,594.14
0
5,594.14
0
5,594.14
0
5,594.14

APR
547534
383273.8
164,260.20
126,826.06
2466.67
29,373.33
5,594.14
0
5,594.14
0
5,594.14
0
5,594.14

MAY
547534
383273.8
164,260.20
126,826.06
2466.67
29,373.33
5,594.14
0
5,594.14
0
5,594.14
0
5,594.14

JUN

JUL

547534
383273.8
164,260.20
126,826.06
2466.67
29,373.33
5,594.14
0
5,594.14
0
5,594.14
0
5,594.14

547534
383273.8
164,260.20
126,826.06
2466.67
29,373.33
5,594.14
0
5,594.14
0
5,594.14
0
5,594.14

AUG
574911
402437.7
172,473.30
126,826.06
3856.67
29,373.33
12,417.24
0
12,417.24
0
12,417.24
0
12,417.24

SEP
547534
383273.8
164,260.20
126,826.06
2466.67
29,373.33
5,594.14
0
5,594.14
0
5,594.14
0
5,594.14

OCT
547534
383273.8
164,260.20
126,826.06
2466.67
29,373.33
5,594.14
0
5,594.14
0
5,594.14
0
5,594.14

NOV
547534
383273.8
164,260.20
126,826.06
2466.67
29,373.33
5,594.14
0
5,594.14
0
5,594.14
0
5,594.14

DEC

Total

574911
6707296
402437.7 4,675,941.20
172,473.30 2,031,354.80
126,826.06 1,521,912.67
8856.67 122,380.04
29,373.33 352,479.96
7,417.24
34,579.13
0
0
7,417.24
34,579.13
0
0
7,417.24
34,579.13
0 10373.7384
7,417.24
24,205.39

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue
632402
662517
Cost of goods sold
442,681.40 463,761.90
Gross Profit
189,720.60 198,755.10
Administrative Cost
129,372.97 129,372.97
Selling expense 118,490.67
27794.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-87,516.37
and taxes
12,214.13
Interest paid
0
0
Taxable income -87,516.37
12,214.13
Taxes (15%)
0
0
Net income
-87,516.37
12,214.13
Dividend
0
0
Retan earning -87,516.37
12,214.13

MAR
602288
421,601.10
180,686.90
129,372.97
2546.67
29,373.33
19,393.93
0
19,393.93
0
19,393.93
0
19,393.93

APR
602288
421,601.10
180,686.90
129,372.97
2546.67
29,373.33
19,393.93
0
19,393.93
0
19,393.93
0
19,393.93

MAY
602288
421,601.10
180,686.90
129,372.97
2546.67
29,373.33
19,393.93
0
19,393.93
0
19,393.93
0
19,393.93

JUN

JUL

602288
421,601.10
180,686.90
129,372.97
2546.67
29,373.33
19,393.93
0
19,393.93
0
19,393.93
0
19,393.93

154

602288
421,601.10
180,686.90
129,372.97
2546.67
29,373.33
19,393.93
0
19,393.93
0
19,393.93
0
19,393.93

AUG
632402
442,681.40
189,720.60
129,372.97
5240.67
29,373.33
25,733.63
0
25,733.63
0
25,733.63
0
25,733.63

SEP
602288
421,601.10
180,686.90
129,372.97
2546.67
29,373.33
19,393.93
0
19,393.93
0
19,393.93
0
19,393.93

OCT
602288
421,601.10
180,686.90
129,372.97
22706.67
29,373.33
-766.07
0
-766.07
0
-766.07
0
-766.07

NOV
602288
421,601.10
180,686.90
129,372.97
2546.67
29,373.33
19,393.93
0
19,393.93
0
19,393.93
0
19,393.93

DEC

Total

632402
7378027
442,681.40 5,164,614.90
189,720.60 2,213,412.10
129,372.97 1,552,475.61
10240.67 202,300.04
29,373.33 352,479.96
20,733.63 106,156.49
0
0
20,733.63 106,156.49
0
0
20,733.63 106,156.49
0
31846.947
20,733.63
74,309.54

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue
695642
728768
Cost of goods sold
486,949.40 510,137.60
Gross Profit
208,692.60 218,630.40
Administrative Cost
131,949.72 131,949.72
Selling expense 136,348.67
27891.47
Depreciation
29,373.33
29,373.33
Earnings before interest
-88,979.12
and taxes
29,415.88
Interest paid
0
0
Taxable income -88,979.12
29,415.88
Taxes (15%)
0
0
Net income
-88,979.12
29,415.88
Dividend
0
0
Retan earning -88,979.12
29,415.88

MAR
662517
463,761.90
198,755.10
131,949.72
2634.67
29,373.33
34,797.38
0
34,797.38
0
34,797.38
0
34,797.38

APR
662517
463,761.90
198,755.10
131,949.72
2634.67
29,373.33
34,797.38
0
34,797.38
0
34,797.38
0
34,797.38

MAY
662517
463,761.90
198,755.10
131,949.72
2634.67
29,373.33
34,797.38
0
34,797.38
0
34,797.38
0
34,797.38

JUN

JUL

662517
463,761.90
198,755.10
131,949.72
2634.67
29,373.33
34,797.38
0
34,797.38
0
34,797.38
0
34,797.38

662517
463,761.90
198,755.10
131,949.72
2634.67
29,373.33
34,797.38
0
34,797.38
0
34,797.38
0
34,797.38

AUG
695642
486,949.40
208,692.60
131,949.72
5223.07
29,373.33
42,146.48
0
42,146.48
0
42,146.48
0
42,146.48

SEP
662517
463,761.90
198,755.10
131,949.72
2634.67
29,373.33
34,797.38
0
34,797.38
0
34,797.38
0
34,797.38

OCT
662517
463,761.90
198,755.10
131,949.72
22794.67
29,373.33
14,637.38
0
14,637.38
0
14,637.38
0
14,637.38

NOV
662517
463,761.90
198,755.10
131,949.72
2634.67
29,373.33
34,797.38
0
34,797.38
0
34,797.38
0
34,797.38

DEC

Total

695642
8115830
486,949.40 5,681,081.00
208,692.60 2,434,749.00
131,949.72 1,583,396.64
10223.07 220,923.64
29,373.33 352,479.96
37,146.48 277,948.76
0
0
37,146.48 277,948.76
0
41692.314
37,146.48 236,256.45
0 70876.9338
37,146.48 165,379.51

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

MAR

Sale Revenue
765207
801645
Cost of goods sold
535,644.90 561,151.50
Gross Profit
229,562.10 240,493.50
Administrative Cost
134,588.72 134,588.72
Selling expense 154,499.92
27998.17
Depreciation
29,373.33
29,373.33
Earnings before interest
-88,899.87
and taxes
48,533.28
Interest paid
0
0
Taxable income -88,899.87
48,533.28
Taxes (15%)
0
0
Net income
-88,899.87
48,533.28
Dividend
0
0
Retan earning -88,899.87
48,533.28

728768
510,137.60
218,630.40
134,588.72
2731.67
29,373.33
51,936.68
0
51,936.68
0
51,936.68
0
51,936.68

APR
728768
510,137.60
218,630.40
134,588.72
2731.67
29,373.33
51,936.68
0
51,936.68
0
51,936.68
0
51,936.68

MAY
728768
510,137.60
218,630.40
134,588.72
2731.67
29,373.33
51,936.68
0
51,936.68
0
51,936.68
0
51,936.68

JUN

JUL

728768
510,137.60
218,630.40
134,588.72
2731.67
29,373.33
51,936.68
0
51,936.68
0
51,936.68
0
51,936.68

AUG

728768
510,137.60
218,630.40
134,588.72
2731.67
29,373.33
51,936.68
0
51,936.68
0
51,936.68
0
51,936.68

765207
535,644.90
229,562.10
134,588.72
5599.92
29,373.33
60,000.13
0
60,000.13
0
60,000.13
0
60,000.13

SEP

OCT

728768
510,137.60
218,630.40
134,588.72
2731.67
29,373.33
51,936.68
0
51,936.68
0
51,936.68
0
51,936.68

728768
510,137.60
218,630.40
134,588.72
22891.67
29,373.33
31,776.68
0
31,776.68
0
31,776.68
0
31,776.68

NOV
728768
510,137.60
218,630.40
134,588.72
2731.67
29,373.33
51,936.68
0
51,936.68
0
51,936.68
0
51,936.68

DEC
765207
535,644.90
229,562.10
134,588.72
10599.92
29,373.33
55,000.13
0
55,000.13
0
55,000.13
0
55,000.13

Total
8927410
6,249,187.00
2,678,223.00
1,615,064.60
240,711.29
352,479.96
469,967.15
0
469,967.15
70495.0728
399,472.08
119841.6238
279,630.46

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue
841727
881810
Cost of goods sold
589,208.90 617,267.00
Gross Profit
252,518.10 264,543.00
Administrative Cost
137,281.12 137,281.12
Selling expense 178,312.27
31116.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-92,448.62
and taxes
66,771.88
Interest paid
0
0
Taxable income -92,448.62
66,771.88
Taxes (15%)
0
0
Net income
-92,448.62
66,771.88
Dividend
0
0
Retan earning -92,448.62
66,771.88

MAR
801645
561,151.50
240,493.50
137,281.12
2838.67
29,373.33
71,000.38
0
71,000.38
0
71,000.38
0
71,000.38

APR
801645
561,151.50
240,493.50
137,281.12
2838.67
29,373.33
71,000.38
0
71,000.38
0
71,000.38
0
71,000.38

MAY
801645
561,151.50
240,493.50
137,281.12
2838.67
29,373.33
71,000.38
0
71,000.38
0
71,000.38
0
71,000.38

JUN

JUL

801645
561,151.50
240,493.50
137,281.12
2838.67
29,373.33
71,000.38
0
71,000.38
0
71,000.38
0
71,000.38

155

801645
561,151.50
240,493.50
137,281.12
2838.67
29,373.33
71,000.38
0
71,000.38
0
71,000.38
0
71,000.38

AUG
841727
589,208.90
252,518.10
137,281.12
6262.27
29,373.33
79,601.38
0
79,601.38
0
79,601.38
0
79,601.38

SEP
801645
561,151.50
240,493.50
137,281.12
2838.67
29,373.33
71,000.38
0
71,000.38
0
71,000.38
0
71,000.38

OCT
801645
561,151.50
240,493.50
137,281.12
22998.67
29,373.33
50,840.38
0
50,840.38
0
50,840.38
0
50,840.38

NOV
801645
561,151.50
240,493.50
137,281.12
2838.67
29,373.33
71,000.38
0
71,000.38
0
71,000.38
0
71,000.38

DEC
841727
589,208.90
252,518.10
137,281.12
11262.27
29,373.33
74,601.38
0
74,601.38
0
74,601.38
0
74,601.38

Total
9820151
6,874,105.70
2,946,045.30
1,647,373.39
269,822.84
352,479.96
676,369.11
0
676,369.11
101455.3662
574,913.74
172474.1225
402,439.62

If administrative risk increase 10%


Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue
574911
602288
Cost of goods sold
383,273.80
421601.6
Gross Profit
191,637.20 180,686.40
Administrative Cost
132,865.39 132,865.39
Selling expense 82,466.67
7466.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-53,068.19
and taxes
10,981.01
Interest paid
0
0
Taxable income -53,068.19
10,981.01
Taxes
0
0
Net income
-53,068.19
10,981.01
Dividend
0
0
Retain Earning -53,068.19
10,981.01

MAR
547534
383273.8
164,260.20
132,865.39
2466.67
29,373.33
-445.19
0
-445.19
0
-445.19
0
-445.19

APR
547534
383273.8
164,260.20
132,865.39
2466.67
29,373.33
-445.19
0
-445.19
0
-445.19
0
-445.19

MAY
547534
383273.8
164,260.20
132,865.39
2466.67
29,373.33
-445.19
0
-445.19
0
-445.19
0
-445.19

JUN

JUL

547534
383273.8
164,260.20
132,865.39
2466.67
29,373.33
-445.19
0
-445.19
0
-445.19
0
-445.19

547534
383273.8
164,260.20
132,865.39
2466.67
29,373.33
-445.19
0
-445.19
0
-445.19
0
-445.19

AUG
574911
402437.7
172,473.30
132,865.39
3856.67
29,373.33
6,377.91
0
6,377.91
0
6,377.91
0
6,377.91

SEP
547534
383273.8
164,260.20
132,865.39
2466.67
29,373.33
-445.19
0
-445.19
0
-445.19
0
-445.19

OCT
547534
383273.8
164,260.20
132,865.39
2466.67
29,373.33
-445.19
0
-445.19
0
-445.19
0
-445.19

NOV
547534
383273.8
164,260.20
132,865.39
2466.67
29,373.33
-445.19
0
-445.19
0
-445.19
0
-445.19

DEC

Total

574911
6707296
402437.7 4,675,941.20
172,473.30 2,031,354.80
132,865.39 1,594,384.70
8856.67 122,380.04
29,373.33 352,479.96
1,377.91
-37,892.90
0
0
1,377.91
-37,892.90
0
0
1,377.91
-37,892.90
0
0
1,377.91
-37,892.90

Year2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue
632402
662517
Cost of goods sold
442,681.40 463,761.90
Gross Profit
189,720.60 198,755.10
Administrative Cost
135,533.59 135,533.59
Selling expense 118,490.67
27794.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-93,676.99
and taxes
6,053.51
Interest paid
0
0
Taxable income -93,676.99
6,053.51
Taxes (15%)
0
0
Net income
-93,676.99
6,053.51
Dividend
0
0
Retan earning -93,676.99
6,053.51

MAR
602288
421,601.10
180,686.90
135,533.59
2546.67
29,373.33
13,233.32
0
13,233.32
0
13,233.32
0
13,233.32

APR
602288
421,601.10
180,686.90
135,533.59
2546.67
29,373.33
13,233.32
0
13,233.32
0
13,233.32
0
13,233.32

MAY
602288
421,601.10
180,686.90
135,533.59
2546.67
29,373.33
13,233.32
0
13,233.32
0
13,233.32
0
13,233.32

JUN

JUL

602288
421,601.10
180,686.90
135,533.59
2546.67
29,373.33
13,233.32
0
13,233.32
0
13,233.32
0
13,233.32

602288
421,601.10
180,686.90
135,533.59
2546.67
29,373.33
13,233.32
0
13,233.32
0
13,233.32
0
13,233.32

AUG
632402
442,681.40
189,720.60
135,533.59
5240.67
29,373.33
19,573.02
0
19,573.02
0
19,573.02
0
19,573.02

SEP
602288
421,601.10
180,686.90
135,533.59
2546.67
29,373.33
13,233.32
0
13,233.32
0
13,233.32
0
13,233.32

OCT
602288
421,601.10
180,686.90
135,533.59
22706.67
29,373.33
-6,926.69
0
-6,926.69
0
-6,926.69
0
-6,926.69

NOV
602288
421,601.10
180,686.90
135,533.59
2546.67
29,373.33
13,233.32
0
13,233.32
0
13,233.32
0
13,233.32

DEC

Total

632402
7378027
442,681.40 5,164,614.90
189,720.60 2,213,412.10
135,533.59 1,626,403.02
10240.67 202,300.04
29,373.33 352,479.96
14,573.02
32,229.08
0
0
14,573.02
32,229.08
0
0
14,573.02
32,229.08
0
9668.724
14,573.02
22,560.36

Year3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue
695642
728768
Cost of goods sold
486,949.40 510,137.60
Gross Profit
208,692.60 218,630.40
Administrative Cost
138,233.04 138,233.04
Selling expense 136,348.67
27891.47
Depreciation
29,373.33
29,373.33
Earnings before interest
-95,262.44
and taxes
23,132.56
Interest paid
0
0
Taxable income -95,262.44
23,132.56
Taxes (15%)
0
0
Net income
-95,262.44
23,132.56
Dividend
0
0
Retan earning -95,262.44
23,132.56

MAR
662517
463,761.90
198,755.10
138,233.04
2634.67
29,373.33
28,514.06
0
28,514.06
0
28,514.06
0
28,514.06

APR
662517
463,761.90
198,755.10
138,233.04
2634.67
29,373.33
28,514.06
0
28,514.06
0
28,514.06
0
28,514.06

MAY
662517
463,761.90
198,755.10
138,233.04
2634.67
29,373.33
28,514.06
0
28,514.06
0
28,514.06
0
28,514.06

JUN

JUL

662517
463,761.90
198,755.10
138,233.04
2634.67
29,373.33
28,514.06
0
28,514.06
0
28,514.06
0
28,514.06

156

662517
463,761.90
198,755.10
138,233.04
2634.67
29,373.33
28,514.06
0
28,514.06
0
28,514.06
0
28,514.06

AUG
695642
486,949.40
208,692.60
138,233.04
5223.07
29,373.33
35,863.16
0
35,863.16
0
35,863.16
0
35,863.16

SEP
662517
463,761.90
198,755.10
138,233.04
2634.67
29,373.33
28,514.06
0
28,514.06
0
28,514.06
0
28,514.06

OCT
662517
463,761.90
198,755.10
138,233.04
22794.67
29,373.33
8,354.06
0
8,354.06
0
8,354.06
0
8,354.06

NOV
662517
463,761.90
198,755.10
138,233.04
2634.67
29,373.33
28,514.06
0
28,514.06
0
28,514.06
0
28,514.06

DEC

Total

695642
8115830
486,949.40 5,681,081.00
208,692.60 2,434,749.00
138,233.04 1,658,796.48
10223.07 220,923.64
29,373.33 352,479.96
30,863.16 202,548.92
0
0
30,863.16 202,548.92
0
30382.338
30,863.16 172,166.58
0 51649.9746
30,863.16 120,516.61

Year4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

MAR

Sale Revenue
765207
801645
Cost of goods sold
535,644.90 561,151.50
Gross Profit
229,562.10 240,493.50
Administrative Cost
140,997.70 140,997.70
Selling expense 154,499.92
27998.17
Depreciation
29,373.33
29,373.33
Earnings before interest
-95,308.85
and taxes
42,124.30
Interest paid
0
0
Taxable income -95,308.85
42,124.30
Taxes (15%)
0
0
Net income
-95,308.85
42,124.30
Dividend
0
0
Retan earning -95,308.85
42,124.30

728768
510,137.60
218,630.40
140,997.70
2731.67
29,373.33
45,527.70
0
45,527.70
0
45,527.70
0
45,527.70

APR
728768
510,137.60
218,630.40
140,997.70
2731.67
29,373.33
45,527.70
0
45,527.70
0
45,527.70
0
45,527.70

MAY
728768
510,137.60
218,630.40
140,997.70
2731.67
29,373.33
45,527.70
0
45,527.70
0
45,527.70
0
45,527.70

JUN

JUL

728768
510,137.60
218,630.40
140,997.70
2731.67
29,373.33
45,527.70
0
45,527.70
0
45,527.70
0
45,527.70

AUG

728768
510,137.60
218,630.40
140,997.70
2731.67
29,373.33
45,527.70
0
45,527.70
0
45,527.70
0
45,527.70

765207
535,644.90
229,562.10
140,997.70
5599.92
29,373.33
53,591.15
0
53,591.15
0
53,591.15
0
53,591.15

SEP

OCT

728768
510,137.60
218,630.40
140,997.70
2731.67
29,373.33
45,527.70
0
45,527.70
0
45,527.70
0
45,527.70

728768
510,137.60
218,630.40
140,997.70
22891.67
29,373.33
25,367.70
0
25,367.70
0
25,367.70
0
25,367.70

NOV
728768
510,137.60
218,630.40
140,997.70
2731.67
29,373.33
45,527.70
0
45,527.70
0
45,527.70
0
45,527.70

DEC
765207
535,644.90
229,562.10
140,997.70
10599.92
29,373.33
48,591.15
0
48,591.15
0
48,591.15
0
48,591.15

Total
8927410
6,249,187.00
2,678,223.00
1,691,972.44
240,711.29
352,479.96
393,059.31
0
393,059.31
58958.8971
334,100.42
100230.1251
233,870.29

Year5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue
841727
881810
Cost of goods sold
589,208.90 617,267.00
Gross Profit
252,518.10 264,543.00
Administrative Cost
143,818.31 143,818.31
Selling expense 178,312.27
31116.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-98,985.81
and taxes
60,234.69
Interest paid
0
0
Taxable income -98,985.81
60,234.69
Taxes (15%)
0
0
Net income
-98,985.81
60,234.69
Dividend
0
0
Retan earning -98,985.81
60,234.69

MAR
801645
561,151.50
240,493.50
143,818.31
2838.67
29,373.33
64,463.19
0
64,463.19
0
64,463.19
0
64,463.19

APR
801645
561,151.50
240,493.50
143,818.31
2838.67
29,373.33
64,463.19
0
64,463.19
0
64,463.19
0
64,463.19

MAY
801645
561,151.50
240,493.50
143,818.31
2838.67
29,373.33
64,463.19
0
64,463.19
0
64,463.19
0
64,463.19

JUN

JUL

801645
561,151.50
240,493.50
143,818.31
2838.67
29,373.33
64,463.19
0
64,463.19
0
64,463.19
0
64,463.19

157

801645
561,151.50
240,493.50
143,818.31
2838.67
29,373.33
64,463.19
0
64,463.19
0
64,463.19
0
64,463.19

AUG
841727
589,208.90
252,518.10
143,818.31
6262.27
29,373.33
73,064.19
0
73,064.19
0
73,064.19
0
73,064.19

SEP
801645
561,151.50
240,493.50
143,818.31
2838.67
29,373.33
64,463.19
0
64,463.19
0
64,463.19
0
64,463.19

OCT
801645
561,151.50
240,493.50
143,818.31
22998.67
29,373.33
44,303.19
0
44,303.19
0
44,303.19
0
44,303.19

NOV
801645
561,151.50
240,493.50
143,818.31
2838.67
29,373.33
64,463.19
0
64,463.19
0
64,463.19
0
64,463.19

DEC
841727
589,208.90
252,518.10
143,818.31
11262.27
29,373.33
68,064.19
0
68,064.19
0
68,064.19
0
68,064.19

Total
9820151
6,874,105.70
2,946,045.30
1,725,819.74
269,822.84
352,479.96
597,922.76
0
597,922.76
89688.4134
508,234.34
152470.3028
355,764.04

If administrative risk increase 15%


Year1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,601,132.59 3,688,368.84 3,707,543.53 3,733,201.86 3,758,860.19 3,784,518.52 3,810,176.85 3,840,187.00 3,861,493.51 3,887,151.84 3,912,810.17 3,937,820.32 3,401,041.79

Inventory

51,897

54,368

49,426

49,426

49,426

49,426

49,426

51,897

49,426

49,426

49,426

51,897

605,464

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,748,237

3,761,919

3,787,027

3,812,136

3,837,244

3,862,352

3,894,284

3,912,569

3,937,677

3,962,786

3,989,717

4,006,505

3,750,000

3,750,000

3,750,000

3,750,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,659,079
asset
Fix asset
Building

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,952,971

8,017,020

8,005,594

8,005,594

8,005,594

8,005,594

8,005,594

8,012,417

8,005,594

8,005,594

8,005,594

8,007,417

8,024,205

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-47,028.86

17,020.34

5,594.14

5,594.14

5,594.14

5,594.14

5,594.14

12,417.24

5,594.14

5,594.14

5,594.14

7,417.24

24,205.39

Total liability and


7,952,971
Owner's equity
8,017,020

8,005,594

8,005,594

8,005,594

8,005,594

8,005,594

8,012,417

8,005,594

8,005,594

8,005,594

8,007,417

8,024,205

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

569,000

Total Fix asset4,293,892


Total Asset
Liability
Current liability
Owner's equity

Year2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,856,755.39 3,979,425.82 4,017,700.76 4,043,359.09 4,069,017.42 4,094,675.75 4,120,334.08 4,149,613.70 4,171,650.74 4,177,149.07 4,222,967.40 4,247,247.02 3,691,899.58

Inventory

57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,044,731

4,077,019

4,102,127

4,127,236

4,152,344

4,177,452

4,208,900

4,227,669

4,232,617

4,277,886

4,304,334

4,357,910

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,912,484

8,012,214

8,019,394

8,019,394

8,019,394

8,019,394

8,019,394

8,025,734

8,019,394

7,999,234

8,019,394

8,020,734

8,074,310

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-87,516.37

12,214.13

19,393.93

19,393.93

19,393.93

19,393.93

19,393.93

25,733.63

19,393.93

-766.07

19,393.93

20,733.63

74,309.54

Total liability and


7,912,484
Owner's equity
8,012,214

8,019,394

8,019,394

8,019,394

8,019,394

8,019,394

8,025,734

8,019,394

7,999,234

8,019,394

8,020,734

8,074,310

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,919,892
asset
Fix asset
Building

3,562,500

Vehircles

455,200

Total Fix asset3,992,592


Total Asset
Liability
Current liability
Owner's equity

Year3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,150,883.99 4,291,947.07 4,328,967.39 4,354,625.72 4,380,284.05 4,405,942.38 4,431,600.71 4,461,617.90 4,482,917.37 4,488,415.70 4,534,234.03 4,559,251.22 3,602,568.56

Inventory

62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,363,233

4,393,722

4,418,831

4,443,939

4,469,047

4,494,156

4,526,613

4,544,372

4,549,321

4,594,589

4,622,046

4,335,180

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,911,021

8,029,416

8,034,797

8,034,797

8,034,797

8,034,797

8,034,797

8,042,146

8,034,797

8,014,637

8,034,797

8,037,146

8,165,380

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-88,979.12

29,415.88

34,797.38

34,797.38

34,797.38

34,797.38

34,797.38

42,146.48

34,797.38

14,637.38

34,797.38

37,146.48

165,379.51

Total liability and


7,911,021
Owner's equity
8,029,416

8,034,797

8,034,797

8,034,797

8,034,797

8,034,797

8,042,146

8,034,797

8,014,637

8,034,797

8,037,146

8,165,380

Total cerrent4,219,729
asset
Fix asset
Building
Vehircles

3,375,000
341,400

Total Fix asset3,691,292


Total Asset
Liability
Current liability
Owner's equity

158

Year4

Product Box Limited Partnerships


Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,633,483.72 4,793,285.92 4,828,926.20 4,854,584.53 4,880,242.86 4,905,901.19 4,931,559.52 4,961,992.03 4,982,876.18 4,988,374.51 5,034,192.84 5,059,625.35 4,547,458.40

Inventory

69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,871,150

4,899,662

4,924,770

4,949,878

4,974,987

5,000,095

5,033,267

5,050,312

5,055,260

5,100,528

5,128,700

5,353,330

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,911,100

8,048,533

8,051,937

8,051,937

8,051,937

8,051,937

8,051,937

8,060,000

8,051,937

8,031,777

8,051,937

8,055,000

8,279,630

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-88,899.87

48,533.28

51,936.68

51,936.68

51,936.68

51,936.68

51,936.68

60,000.13

51,936.68

31,776.68

51,936.68

55,000.13

279,630.46

Total liability and


7,911,100
Owner's equity
8,048,533

8,051,937

8,051,937

8,051,937

8,051,937

8,051,937

8,060,000

8,051,937

8,031,777

8,051,937

8,055,000

8,279,630

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,708,608
asset
Fix asset
Building
Vehircles

3,000,000
227,600

Total Fix asset3,202,492


Total Asset
Liability
Current liability
Owner's equity

Year5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash
Inventory

5,305,865 5,480,588.12 5,517,711.35 5,543,369.68 5,569,028.01 5,594,686.34 5,620,344.67 5,650,985.80 5,671,661.33 5,677,159.66 5,722,977.99 5,748,619.12 5,265,980.36
75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,565,689

5,595,025

5,620,134

5,645,242

5,670,350

5,695,459

5,729,168

5,745,675

5,750,624

5,795,892

5,824,601

6,152,440

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,914,089

8,066,772

8,071,000

8,071,000

8,071,000

8,071,000

8,071,000

8,079,601

8,071,000

8,050,840

8,071,000

8,074,601

8,402,440

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-92,448.62

66,771.88

71,000.38

71,000.38

71,000.38

71,000.38

71,000.38

79,601.38

71,000.38

50,840.38

71,000.38

74,601.38

402,439.62

Total liability and


7,907,551
Owner's equity
8,066,772

8,071,000

8,071,000

8,071,000

8,071,000

8,071,000

8,079,601

8,071,000

8,050,840

8,071,000

8,074,601

8,402,440

Total cerrent5,387,897
asset
Fix asset
Building
Vehircles

2,437,500
113,800

Total Fix asset2,526,192


Total Asset
Liability
Current liability
Owner's equity

159

Administrative risk : Balance Sheet


If administrative risk increase 5%
Year 1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,601,132.59 3,688,368.84 3,707,543.53 3,733,201.86 3,758,860.19 3,784,518.52 3,810,176.85 3,840,187.00 3,861,493.51 3,887,151.84 3,912,810.17 3,937,820.32 3,401,041.79

Inventory

51,897

54,368

49,426

49,426

49,426

49,426

49,426

51,897

49,426

49,426

49,426

51,897

605,464

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,748,237

3,761,919

3,787,027

3,812,136

3,837,244

3,862,352

3,894,284

3,912,569

3,937,677

3,962,786

3,989,717

4,006,505

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,659,079
asset
Fix asset
Building

3,750,000

Vehircles

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

569,000

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,952,971

8,017,020

8,005,594

8,005,594

8,005,594

8,005,594

8,005,594

8,012,417

8,005,594

8,005,594

8,005,594

8,007,417

8,024,205

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-47,028.86

17,020.34

5,594.14

5,594.14

5,594.14

5,594.14

5,594.14

12,417.24

5,594.14

5,594.14

5,594.14

7,417.24

24,205.39

Total liability and


7,952,971
Owner's equity
8,017,020

8,005,594

8,005,594

8,005,594

8,005,594

8,005,594

8,012,417

8,005,594

8,005,594

8,005,594

8,007,417

8,024,205

Total Fix asset4,293,892


Total Asset
Liability
Current liability
Owner's equity

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,856,755.39 3,979,425.82 4,017,700.76 4,043,359.09 4,069,017.42 4,094,675.75 4,120,334.08 4,149,613.70 4,171,650.74 4,177,149.07 4,222,967.40 4,247,247.02 3,691,899.58

Inventory

57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,044,731

4,077,019

4,102,127

4,127,236

4,152,344

4,177,452

4,208,900

4,227,669

4,232,617

4,277,886

4,304,334

4,357,910

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,912,484

8,012,214

8,019,394

8,019,394

8,019,394

8,019,394

8,019,394

8,025,734

8,019,394

7,999,234

8,019,394

8,020,734

8,074,310

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-87,516.37

12,214.13

19,393.93

19,393.93

19,393.93

19,393.93

19,393.93

25,733.63

19,393.93

-766.07

19,393.93

20,733.63

74,309.54

Total liability and


7,912,484
Owner's equity
8,012,214

8,019,394

8,019,394

8,019,394

8,019,394

8,019,394

8,025,734

8,019,394

7,999,234

8,019,394

8,020,734

8,074,310

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,919,892
asset
Fix asset
Building

3,562,500

Vehircles

455,200

Total Fix asset3,992,592


Total Asset
Liability
Current liability
Owner's equity

Year3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,150,883.99 4,291,947.07 4,328,967.39 4,354,625.72 4,380,284.05 4,405,942.38 4,431,600.71 4,461,617.90 4,482,917.37 4,488,415.70 4,534,234.03 4,559,251.22 3,602,568.56

Inventory

62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,363,233

4,393,722

4,418,831

4,443,939

4,469,047

4,494,156

4,526,613

4,544,372

4,549,321

4,594,589

4,622,046

4,335,180

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,911,021

8,029,416

8,034,797

8,034,797

8,034,797

8,034,797

8,034,797

8,042,146

8,034,797

8,014,637

8,034,797

8,037,146

8,165,380

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-88,979.12

29,415.88

34,797.38

34,797.38

34,797.38

34,797.38

34,797.38

42,146.48

34,797.38

14,637.38

34,797.38

37,146.48

165,379.51

Total liability and


7,911,021
Owner's equity
8,029,416

8,034,797

8,034,797

8,034,797

8,034,797

8,034,797

8,042,146

8,034,797

8,014,637

8,034,797

8,037,146

8,165,380

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,219,729
asset
Fix asset
Building
Vehircles

3,375,000
341,400

Total Fix asset3,691,292


Total Asset
Liability
Current liability
Owner's equity

160

Year4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,633,483.72 4,793,285.92 4,828,926.20 4,854,584.53 4,880,242.86 4,905,901.19 4,931,559.52 4,961,992.03 4,982,876.18 4,988,374.51 5,034,192.84 5,059,625.35 4,547,458.40

Inventory

69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,871,150

4,899,662

4,924,770

4,949,878

4,974,987

5,000,095

5,033,267

5,050,312

5,055,260

5,100,528

5,128,700

5,353,330

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,911,100

8,048,533

8,051,937

8,051,937

8,051,937

8,051,937

8,051,937

8,060,000

8,051,937

8,031,777

8,051,937

8,055,000

8,279,630

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-88,899.87

48,533.28

51,936.68

51,936.68

51,936.68

51,936.68

51,936.68

60,000.13

51,936.68

31,776.68

51,936.68

55,000.13

279,630.46

Total liability and


7,911,100
Owner's equity
8,048,533

8,051,937

8,051,937

8,051,937

8,051,937

8,051,937

8,060,000

8,051,937

8,031,777

8,051,937

8,055,000

8,279,630

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,708,608
asset
Fix asset
Building

3,000,000

Vehircles

227,600

Total Fix asset3,202,492


Total Asset
Liability
Current liability
Owner's equity

Year5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

5,305,865 5,480,588.12 5,517,711.35 5,543,369.68 5,569,028.01 5,594,686.34 5,620,344.67 5,650,985.80 5,671,661.33 5,677,159.66 5,722,977.99 5,748,619.12 5,265,980.36

Inventory

75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,565,689

5,595,025

5,620,134

5,645,242

5,670,350

5,695,459

5,729,168

5,745,675

5,750,624

5,795,892

5,824,601

6,152,440

2,437,500

2,437,500

2,437,500

2,437,500

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,387,897
asset
Fix asset
Building

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,914,089

8,066,772

8,071,000

8,071,000

8,071,000

8,071,000

8,071,000

8,079,601

8,071,000

8,050,840

8,071,000

8,074,601

8,402,440

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-92,448.62

66,771.88

71,000.38

71,000.38

71,000.38

71,000.38

71,000.38

79,601.38

71,000.38

50,840.38

71,000.38

74,601.38

402,439.62

Total liability and


7,907,551
Owner's equity
8,066,772

8,071,000

8,071,000

8,071,000

8,071,000

8,071,000

8,079,601

8,071,000

8,050,840

8,071,000

8,074,601

8,402,440

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

113,800

Total Fix asset2,526,192


Total Asset
Liability
Current liability
Owner's equity

If administrative risk increase 10%


Year 1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,595,093.26 3,682,329.51 3,701,504.20 3,727,162.53 3,752,820.86 3,778,479.19 3,804,137.52 3,834,147.67 3,855,454.18 3,881,112.51 3,906,770.84 3,931,780.99 3,338,943.50

Inventory

51,897

54,368

49,426

49,426

49,426

49,426

49,426

51,897

49,426

49,426

49,426

51,897

605,464

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,742,198

3,755,880

3,780,988

3,806,096

3,831,205

3,856,313

3,888,245

3,906,530

3,931,638

3,956,746

3,983,678

3,944,407

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,946,932

8,010,981

7,999,555

7,999,555

7,999,555

7,999,555

7,999,555

8,006,378

7,999,555

7,999,555

7,999,555

8,001,378

7,962,107

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-53,068.19

10,981.01

-445.19

-445.19

-445.19

-445.19

-445.19

6,377.91

-445.19

-445.19

-445.19

1,377.91

-37,892.90

Total liability and


7,946,932
Owner's equity
8,010,981

7,999,555

7,999,555

7,999,555

7,999,555

7,999,555

8,006,378

7,999,555

7,999,555

7,999,555

8,001,378

7,962,107

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,653,040
asset
Fix asset
Building
Vehircles

3,750,000
569,000

Total Fix asset4,293,892


Total Asset
Liability
Current liability
Owner's equity

161

Year2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,850,594.78 3,973,265.20 4,011,540.15 4,037,198.48 4,062,856.81 4,088,515.14 4,114,173.47 4,143,453.09 4,165,490.13 4,170,988.46 4,216,806.79 4,241,086.41 3,640,150.40

Inventory

57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,038,570

4,070,858

4,095,967

4,121,075

4,146,183

4,171,292

4,202,740

4,221,508

4,226,457

4,271,725

4,298,173

4,306,160

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,906,323

8,006,054

8,013,233

8,013,233

8,013,233

8,013,233

8,013,233

8,019,573

8,013,233

7,993,073

8,013,233

8,014,573

8,022,560

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-93,676.99

6,053.51

13,233.32

13,233.32

13,233.32

13,233.32

13,233.32

19,573.02

13,233.32

-6,926.69

13,233.32

14,573.02

22,560.36

Total liability and


7,906,323
Owner's equity
8,006,054

8,013,233

8,013,233

8,013,233

8,013,233

8,013,233

8,019,573

8,013,233

7,993,073

8,013,233

8,014,573

8,022,560

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,913,731
asset
Fix asset
Building

3,562,500

Vehircles

455,200

Total Fix asset3,992,592


Total Asset
Liability
Current liability
Owner's equity

Year3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,144,600.67 4,285,663.75 4,322,684.07 4,348,342.40 4,374,000.73 4,399,659.06 4,425,317.39 4,455,334.58 4,476,634.05 4,482,132.38 4,527,950.71 4,552,967.90 3,557,705.65

Inventory

62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,356,949

4,387,439

4,412,547

4,437,656

4,462,764

4,487,872

4,520,330

4,538,089

4,543,037

4,588,306

4,615,763

4,290,317

3,375,000

3,375,000

3,375,000

3,375,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,213,446
asset
Fix asset
Building

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,904,738

8,023,133

8,028,514

8,028,514

8,028,514

8,028,514

8,028,514

8,035,863

8,028,514

8,008,354

8,028,514

8,030,863

8,120,517

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-95,262.44

23,132.56

28,514.06

28,514.06

28,514.06

28,514.06

28,514.06

35,863.16

28,514.06

8,354.06

28,514.06

30,863.16

120,516.61

Total liability and


7,904,738
Owner's equity
8,023,133

8,028,514

8,028,514

8,028,514

8,028,514

8,028,514

8,035,863

8,028,514

8,008,354

8,028,514

8,030,863

8,120,517

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

341,400

Total Fix asset3,691,292


Total Asset
Liability
Current liability
Owner's equity

Year4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,627,074.73 4,786,876.94 4,822,517.21 4,848,175.54 4,873,833.87 4,899,492.20 4,925,150.53 4,955,583.04 4,976,467.19 4,981,965.52 5,027,783.85 5,053,216.36 4,501,698.24

Inventory

69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,864,741

4,893,253

4,918,361

4,943,469

4,968,578

4,993,686

5,026,858

5,043,903

5,048,851

5,094,119

5,122,291

5,307,570

3,000,000

3,000,000

3,000,000

3,000,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,702,199
asset
Fix asset
Building

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,904,691

8,042,124

8,045,528

8,045,528

8,045,528

8,045,528

8,045,528

8,053,591

8,045,528

8,025,368

8,045,528

8,048,591

8,233,870

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-95,308.85

42,124.30

45,527.70

45,527.70

45,527.70

45,527.70

45,527.70

53,591.15

45,527.70

25,367.70

45,527.70

48,591.15

233,870.29

Total liability and


7,904,691
Owner's equity
8,042,124

8,045,528

8,045,528

8,045,528

8,045,528

8,045,528

8,053,591

8,045,528

8,025,368

8,045,528

8,048,591

8,233,870

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

227,600

Total Fix asset3,202,492


Total Asset
Liability
Current liability
Owner's equity

162

Year5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

5,305,865 5,474,050.92 5,511,174.16 5,536,832.49 5,562,490.82 5,588,149.15 5,613,807.48 5,644,448.61 5,665,124.14 5,670,622.47 5,716,440.80 5,742,081.93 5,219,304.78

Inventory

75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,559,151

5,588,488

5,613,597

5,638,705

5,663,813

5,688,921

5,722,631

5,739,138

5,744,086

5,789,355

5,818,064

6,105,764

2,437,500

2,437,500

2,437,500

2,437,500

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,387,897
asset
Fix asset
Building

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,914,089

8,060,235

8,064,463

8,064,463

8,064,463

8,064,463

8,064,463

8,073,064

8,064,463

8,044,303

8,064,463

8,068,064

8,355,764

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-98,985.81

60,234.69

64,463.19

64,463.19

64,463.19

64,463.19

64,463.19

73,064.19

64,463.19

44,303.19

64,463.19

68,064.19

355,764.04

Total liability and


7,901,014
Owner's equity
8,060,235

8,064,463

8,064,463

8,064,463

8,064,463

8,064,463

8,073,064

8,064,463

8,044,303

8,064,463

8,068,064

8,355,764

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

113,800

Total Fix asset2,526,192


Total Asset
Liability
Current liability
Owner's equity

If administrative risk increase 15%


Year1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,589,053.92 3,676,290.17 3,695,464.86 3,721,123.19 3,746,781.52 3,772,439.85 3,798,098.18 3,828,108.33 3,849,414.84 3,875,073.17 3,900,731.50 3,925,741.65 3,266,471.46

Inventory

51,897

54,368

49,426

49,426

49,426

49,426

49,426

51,897

49,426

49,426

49,426

51,897

605,464

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,736,158

3,749,840

3,774,949

3,800,057

3,825,165

3,850,274

3,882,205

3,900,490

3,925,599

3,950,707

3,977,639

3,871,935

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,647,001
asset
Fix asset
Building

3,750,000

Vehircles

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

569,000

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,940,892

8,004,942

7,993,515

7,993,515

7,993,515

7,993,515

7,993,515

8,000,339

7,993,515

7,993,515

7,993,515

7,995,339

7,889,635

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-59,107.53

4,941.67

-6,484.53

-6,484.53

-6,484.53

-6,484.53

-6,484.53

338.57

-6,484.53

-6,484.53

-6,484.53

-4,661.43

-110,364.94

Total liability and


7,940,892
Owner's equity
8,004,942

7,993,515

7,993,515

7,993,515

7,993,515

7,993,515

8,000,339

7,993,515

7,993,515

7,993,515

7,995,339

7,889,635

Total Fix asset4,293,892


Total Asset
Liability
Current liability
Owner's equity

Year2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,844,434.16 3,967,104.58 4,005,379.53 4,031,037.86 4,056,696.19 4,082,354.52 4,108,012.85 4,137,292.47 4,159,329.51 4,164,827.84 4,210,646.17 4,234,925.79 3,575,891.71

Inventory

57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,032,410

4,064,698

4,089,806

4,114,914

4,140,023

4,165,131

4,196,579

4,215,348

4,220,296

4,265,564

4,292,012

4,241,902

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,900,162

7,999,893

8,007,073

8,007,073

8,007,073

8,007,073

8,007,073

8,013,412

8,007,073

7,986,913

8,007,073

8,008,412

7,958,302

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-99,837.60

-107.10

7,072.70

7,072.70

7,072.70

7,072.70

7,072.70

13,412.40

7,072.70

-13,087.30

7,072.70

8,412.40

-41,698.33

Total liability and


7,900,162
Owner's equity
7,999,893

8,007,073

8,007,073

8,007,073

8,007,073

8,007,073

8,013,412

8,007,073

7,986,913

8,007,073

8,008,412

7,958,302

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,907,571
asset
Fix asset
Building
Vehircles

3,562,500
455,200

Total Fix asset3,992,592


Total Asset

455,200

Liability
Current liability
Owner's equity

163

Year3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,138,317.35 4,279,380.43 4,316,400.75 4,342,059.08 4,367,717.41 4,393,375.74 4,419,034.07 4,449,051.26 4,470,350.73 4,475,849.06 4,521,667.39 4,546,684.58 3,526,193.40

Inventory

62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,350,666

4,381,156

4,406,264

4,431,372

4,456,481

4,481,589

4,514,046

4,531,806

4,536,754

4,582,022

4,609,480

4,258,804

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,898,454

8,016,849

8,022,231

8,022,231

8,022,231

8,022,231

8,022,231

8,029,580

8,022,231

8,002,071

8,022,231

8,024,580

8,089,004

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-101,545.76

16,849.24

22,230.74

22,230.74

22,230.74

22,230.74

22,230.74

29,579.84

22,230.74

2,070.74

22,230.74

24,579.84

89,004.36

Total liability and


7,898,454
Owner's equity
8,016,849

8,022,231

8,022,231

8,022,231

8,022,231

8,022,231

8,029,580

8,022,231

8,002,071

8,022,231

8,024,580

8,089,004

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,207,163
asset
Fix asset
Building

3,375,000

Vehircles

341,400

Total Fix asset3,691,292


Total Asset
Liability
Current liability
Owner's equity

Year4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,620,665.74 4,780,467.95 4,816,108.23 4,841,766.56 4,867,424.89 4,893,083.22 4,918,741.55 4,949,174.05 4,970,058.21 4,975,556.54 5,021,374.87 5,046,807.37 4,455,938.08

Inventory

69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

Depreciation

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,858,332

4,886,844

4,911,952

4,937,060

4,962,169

4,987,277

5,020,449

5,037,494

5,042,442

5,087,710

5,115,882

5,261,810

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,695,790
asset

6600

Fix asset
Building
Vehircles

3,000,000
227,600

Total Fix asset3,202,492

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,898,282

8,035,715

8,039,119

8,039,119

8,039,119

8,039,119

8,039,119

8,047,182

8,039,119

8,018,959

8,039,119

8,042,182

8,188,110

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-101,717.84

35,715.31

39,118.71

39,118.71

39,118.71

39,118.71

39,118.71

47,182.16

39,118.71

18,958.71

39,118.71

42,182.16

188,110.13

Total liability and


7,898,282
Owner's equity
8,035,715

8,039,119

8,039,119

8,039,119

8,039,119

8,039,119

8,047,182

8,039,119

8,018,959

8,039,119

8,042,182

8,188,110

Total Asset
Liability
Current liability
Owner's equity

Year5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash
Inventory

5,305,865 5,467,513.73 5,504,636.96 5,530,295.29 5,555,953.62 5,581,611.95 5,607,270.28 5,637,911.41 5,658,586.94 5,664,085.27 5,709,903.60 5,735,544.73 5,172,629.20
75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,552,614

5,581,951

5,607,059

5,632,168

5,657,276

5,682,384

5,716,094

5,732,601

5,737,549

5,782,818

5,811,527

6,059,088

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,914,089

8,053,697

8,057,926

8,057,926

8,057,926

8,057,926

8,057,926

8,066,527

8,057,926

8,037,766

8,057,926

8,061,527

8,309,088

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-105,523.01

53,697.49

57,925.99

57,925.99

57,925.99

57,925.99

57,925.99

66,526.99

57,925.99

37,765.99

57,925.99

61,526.99

309,088.46

Total liability and


7,894,477
Owner's equity
8,053,697

8,057,926

8,057,926

8,057,926

8,057,926

8,057,926

8,066,527

8,057,926

8,037,766

8,057,926

8,061,527

8,309,088

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,387,897
asset
Fix asset
Building
Vehircles

2,437,500
113,800

Total Fix asset2,526,192


Total Asset

113,800

Liability
Current liability
Owner's equity

164

Expense Risk ; Income Statement

Expense increase
350,000.00
300,000.00

Baht

250,000.00
200,000.00
150,000.00
100,000.00
50,000.00
0.00

Year1

Year2

Year3

Year4

Year5

Normal

122,380.04

202,300.04

220,923.64

240,711.29

269,822.84

Increase5%

128,499.04

212,415.04

231,969.82

252,746.85

283,313.98

Increase10%

134,618.04

222,530.04

243,016.00

264,782.42

296,805.12

Increase15%

140,737.05

232,645.05

254,062.19

276,817.98

310,296.27

If expense increase 5%
Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue
574911
602288
Cost of goods sold
383,273.80
421601.6
Gross Profit
191,637.20 180,686.40
Administrative Cost
120,786.72 120,786.72
Selling expense 86,590.00
7,840.00
Depreciation
29,373.33
29,373.33
Earnings before interest
-45,112.85
and taxes
22,686.35
Interest paid
0
0
Taxable income -45,112.85
22,686.35
Taxes
0
0
Net income
-45,112.85
22,686.35
Dividend
0
0
Retain Earning -45,112.85
22,686.35

MAR
547534
383273.8
164,260.20
120,786.72
2,590.00
29,373.33
11,510.15
0
11,510.15
0
11,510.15
0
11,510.15

APR
547534
383273.8
164,260.20
120,786.72
2,590.00
29,373.33
11,510.15
0
11,510.15
0
11,510.15
0
11,510.15

MAY
547534
383273.8
164,260.20
120,786.72
2,590.00
29,373.33
11,510.15
0
11,510.15
0
11,510.15
0
11,510.15

JUN

JUL

547534
383273.8
164,260.20
120,786.72
2,590.00
29,373.33
11,510.15
0
11,510.15
0
11,510.15
0
11,510.15

547534
383273.8
164,260.20
120,786.72
2,590.00
29,373.33
11,510.15
0
11,510.15
0
11,510.15
0
11,510.15

AUG
574911
402437.7
172,473.30
120,786.72
4,049.50
29,373.33
18,263.75
0
18,263.75
0
18,263.75
0
18,263.75

SEP
547534
383273.8
164,260.20
120,786.72
2,590.00
29,373.33
11,510.15
0
11,510.15
0
11,510.15
0
11,510.15

OCT
547534
383273.8
164,260.20
120,786.72
2,590.00
29,373.33
11,510.15
0
11,510.15
0
11,510.15
0
11,510.15

NOV
547534
383273.8
164,260.20
120,786.72
2,590.00
29,373.33
11,510.15
0
11,510.15
0
11,510.15
0
11,510.15

DEC

Total

574911
6707296
402437.7 4,675,941.20
172,473.30 2,031,354.80
120,786.72 1,449,440.64
9,299.50 128,499.04
29,373.33 352,479.96
13,013.75 100,932.16
0
0
13,013.75 100,932.16
0
0
13,013.75 100,932.16
0 30279.6474
13,013.75
70,652.51

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue
632402
662517
Cost of goods sold
442,681.40 463,761.90
Gross Profit
189,720.60 198,755.10
Administrative Cost
123,212.35 123,212.35
Selling expense 124,415.20
29,184.40
Depreciation
29,373.33
29,373.33
Earnings before interest
-87,280.28
and taxes
16,985.02
Interest paid
0
0
Taxable income -87,280.28
16,985.02
Taxes (15%)
0
0
Net income
-87,280.28
16,985.02
Dividend
0
0
Retan earning -87,280.28
16,985.02

MAR
602288
421,601.10
180,686.90
123,212.35
2,674.00
29,373.33
25,427.22
0
25,427.22
0
25,427.22
0
25,427.22

APR
602288
421,601.10
180,686.90
123,212.35
2,674.00
29,373.33
25,427.22
0
25,427.22
0
25,427.22
0
25,427.22

MAY
602288
421,601.10
180,686.90
123,212.35
2,674.00
29,373.33
25,427.22
0
25,427.22
0
25,427.22
0
25,427.22

JUN

JUL

602288
421,601.10
180,686.90
123,212.35
2,674.00
29,373.33
25,427.22
0
25,427.22
0
25,427.22
0
25,427.22

165

602288
421,601.10
180,686.90
123,212.35
2,674.00
29,373.33
25,427.22
0
25,427.22
0
25,427.22
0
25,427.22

AUG
632402
442,681.40
189,720.60
123,212.35
5,502.70
29,373.33
31,632.22
0
31,632.22
0
31,632.22
0
31,632.22

SEP
602288
421,601.10
180,686.90
123,212.35
2,674.00
29,373.33
25,427.22
0
25,427.22
0
25,427.22
0
25,427.22

OCT
602288
421,601.10
180,686.90
123,212.35
23,842.00
29,373.33
4,259.22
0
4,259.22
0
4,259.22
0
4,259.22

NOV
602288
421,601.10
180,686.90
123,212.35
2,674.00
29,373.33
25,427.22
0
25,427.22
0
25,427.22
0
25,427.22

DEC
632402
442,681.40
189,720.60
123,212.35
10,752.70
29,373.33
26,382.22
0
26,382.22
0
26,382.22
0
26,382.22

Total
7378027
5,164,614.90
2,213,412.10
1,478,548.20
212,415.04
352,479.96
169,968.90
0
169,968.90
25495.3347
144,473.56
43342.06899
101,131.49

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue
695642
728768
Cost of goods sold
486,949.40 510,137.60
Gross Profit
208,692.60 218,630.40
Administrative Cost
125,666.40 125,666.40
Selling expense 143,166.10
29,286.04
Depreciation
29,373.33
29,373.33
Earnings before interest
-89,513.23
and taxes
34,304.63
Interest paid
0
0
Taxable income -89,513.23
34,304.63
Taxes (15%)
0
0
Net income
-89,513.23
34,304.63
Dividend
0
0
Retan earning -89,513.23
34,304.63

MAR
662517
463,761.90
198,755.10
125,666.40
2,766.40
29,373.33
40,948.97
0
40,948.97
0
40,948.97
0
40,948.97

APR
662517
463,761.90
198,755.10
125,666.40
2,766.40
29,373.33
40,948.97
0
40,948.97
0
40,948.97
0
40,948.97

MAY
662517
463,761.90
198,755.10
125,666.40
2,766.40
29,373.33
40,948.97
0
40,948.97
0
40,948.97
0
40,948.97

JUN

JUL

662517
463,761.90
198,755.10
125,666.40
2,766.40
29,373.33
40,948.97
0
40,948.97
0
40,948.97
0
40,948.97

662517
463,761.90
198,755.10
125,666.40
2,766.40
29,373.33
40,948.97
0
40,948.97
0
40,948.97
0
40,948.97

AUG
695642
486,949.40
208,692.60
125,666.40
5,484.22
29,373.33
48,168.65
0
48,168.65
0
48,168.65
0
48,168.65

SEP
662517
463,761.90
198,755.10
125,666.40
2,766.40
29,373.33
40,948.97
0
40,948.97
0
40,948.97
0
40,948.97

OCT
662517
463,761.90
198,755.10
125,666.40
23,934.40
29,373.33
19,780.97
0
19,780.97
0
19,780.97
0
19,780.97

NOV
662517
463,761.90
198,755.10
125,666.40
2,766.40
29,373.33
40,948.97
0
40,948.97
0
40,948.97
0
40,948.97

DEC
695642
486,949.40
208,692.60
125,666.40
10,734.22
29,373.33
42,918.65
0
42,918.65
0
42,918.65
0
42,918.65

Total
8115830
5,681,081.00
2,434,749.00
1,507,996.80
231,969.82
352,479.96
342,302.42
0
342,302.42
51345.3627
290,957.06
87287.11659
203,669.94

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

MAR

Sale Revenue
765207
801645
Cost of goods sold
535,644.90 561,151.50
Gross Profit
229,562.10 240,493.50
Administrative Cost
128,179.73 128,179.73
Selling expense 162,224.92
29,398.08
Depreciation
29,373.33
29,373.33
Earnings before interest
-90,215.88
and taxes
53,542.36
Interest paid
0
0
Taxable income -90,215.88
53,542.36
Taxes (15%)
0
0
Net income
-90,215.88
53,542.36
Dividend
0
0
Retan earning -90,215.88
53,542.36

728768
510,137.60
218,630.40
128,179.73
2,868.25
29,373.33
58,209.09
0
58,209.09
0
58,209.09
0
58,209.09

APR
728768
510,137.60
218,630.40
128,179.73
2,868.25
29,373.33
58,209.09
0
58,209.09
0
58,209.09
0
58,209.09

MAY
728768
510,137.60
218,630.40
128,179.73
2,868.25
29,373.33
58,209.09
0
58,209.09
0
58,209.09
0
58,209.09

JUN

JUL

728768
510,137.60
218,630.40
128,179.73
2,868.25
29,373.33
58,209.09
0
58,209.09
0
58,209.09
0
58,209.09

AUG

728768
510,137.60
218,630.40
128,179.73
2,868.25
29,373.33
58,209.09
0
58,209.09
0
58,209.09
0
58,209.09

765207
535,644.90
229,562.10
128,179.73
5,879.92
29,373.33
66,129.12
0
66,129.12
0
66,129.12
0
66,129.12

SEP

OCT

728768
510,137.60
218,630.40
128,179.73
2,868.25
29,373.33
58,209.09
0
58,209.09
0
58,209.09
0
58,209.09

728768
510,137.60
218,630.40
128,179.73
24,036.25
29,373.33
37,041.09
0
37,041.09
0
37,041.09
0
37,041.09

NOV
728768
510,137.60
218,630.40
128,179.73
2,868.25
29,373.33
58,209.09
0
58,209.09
0
58,209.09
0
58,209.09

DEC
765207
535,644.90
229,562.10
128,179.73
11,129.92
29,373.33
60,879.12
0
60,879.12
0
60,879.12
0
60,879.12

Total
8927410
6,249,187.00
2,678,223.00
1,538,156.76
252,746.85
352,479.96
534,839.43
0
534,839.43
80225.91383
454,613.51
136384.0535
318,229.46

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue
841727
881810
Cost of goods sold
589,208.90 617,267.00
Gross Profit
252,518.10 264,543.00
Administrative Cost
130,743.92 130,743.92
Selling expense 187,227.88
32,672.50
Depreciation
29,373.33
29,373.33
Earnings before interest
-94,827.03
and taxes
71,753.25
Interest paid
0
0
Taxable income -94,827.03
71,753.25
Taxes (15%)
0
0
Net income
-94,827.03
71,753.25
Dividend
0
0
Retan earning -94,827.03
71,753.25

MAR
801645
561,151.50
240,493.50
130,743.92
2,980.60
29,373.33
77,395.65
0
77,395.65
0
77,395.65
0
77,395.65

APR
801645
561,151.50
240,493.50
130,743.92
2,980.60
29,373.33
77,395.65
0
77,395.65
0
77,395.65
0
77,395.65

MAY
801645
561,151.50
240,493.50
130,743.92
2,980.60
29,373.33
77,395.65
0
77,395.65
0
77,395.65
0
77,395.65

JUN

JUL

801645
561,151.50
240,493.50
130,743.92
2,980.60
29,373.33
77,395.65
0
77,395.65
0
77,395.65
0
77,395.65

166

801645
561,151.50
240,493.50
130,743.92
2,980.60
29,373.33
77,395.65
0
77,395.65
0
77,395.65
0
77,395.65

AUG
841727
589,208.90
252,518.10
130,743.92
6,575.38
29,373.33
85,825.47
0
85,825.47
0
85,825.47
0
85,825.47

SEP
801645
561,151.50
240,493.50
130,743.92
2,980.60
29,373.33
77,395.65
0
77,395.65
0
77,395.65
0
77,395.65

OCT
801645
561,151.50
240,493.50
130,743.92
24,148.60
29,373.33
56,227.65
0
56,227.65
0
56,227.65
0
56,227.65

NOV
801645
561,151.50
240,493.50
130,743.92
2,980.60
29,373.33
77,395.65
0
77,395.65
0
77,395.65
0
77,395.65

DEC
841727
589,208.90
252,518.10
130,743.92
11,825.38
29,373.33
80,575.47
0
80,575.47
0
80,575.47
0
80,575.47

Total
9820151
6,874,105.70
2,946,045.30
1,568,927.04
283,313.98
352,479.96
741,324.32
0
741,324.32
111198.6477
630,125.67
189037.7011
441,087.97

If expense increase 10%


Year1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue
574911
602288
Cost of goods sold
383,273.80
421601.6
Gross Profit
191,637.20 180,686.40
Administrative Cost
120,786.72 120,786.72
Selling expense 90,713.34
8,213.34
Depreciation
29,373.33
29,373.33
Earnings before interest
-49,236.19
and taxes
22,313.01
Interest paid
0
0
Taxable income -49,236.19
22,313.01
Taxes
0
0
Net income
-49,236.19
22,313.01
Dividend
0
0
Retain Earning -49,236.19
22,313.01

MAR
547534
383273.8
164,260.20
120,786.72
2,713.34
29,373.33
11,386.81
0
11,386.81
0
11,386.81
0
11,386.81

APR
547534
383273.8
164,260.20
120,786.72
2,713.34
29,373.33
11,386.81
0
11,386.81
0
11,386.81
0
11,386.81

MAY
547534
383273.8
164,260.20
120,786.72
2,713.34
29,373.33
11,386.81
0
11,386.81
0
11,386.81
0
11,386.81

JUN

JUL

547534
383273.8
164,260.20
120,786.72
2,713.34
29,373.33
11,386.81
0
11,386.81
0
11,386.81
0
11,386.81

547534
383273.8
164,260.20
120,786.72
2,713.34
29,373.33
11,386.81
0
11,386.81
0
11,386.81
0
11,386.81

AUG
574911
402437.7
172,473.30
120,786.72
4,242.34
29,373.33
18,070.91
0
18,070.91
0
18,070.91
0
18,070.91

SEP
547534
383273.8
164,260.20
120,786.72
2,713.34
29,373.33
11,386.81
0
11,386.81
0
11,386.81
0
11,386.81

OCT
547534
383273.8
164,260.20
120,786.72
2,713.34
29,373.33
11,386.81
0
11,386.81
0
11,386.81
0
11,386.81

NOV
547534
383273.8
164,260.20
120,786.72
2,713.34
29,373.33
11,386.81
0
11,386.81
0
11,386.81
0
11,386.81

DEC

Total

574911
6707296
402437.7 4,675,941.20
172,473.30 2,031,354.80
120,786.72 1,449,440.64
9,742.34 134,618.04
29,373.33 352,479.96
12,570.91
94,813.16
0
0
12,570.91
94,813.16
0
0
12,570.91
94,813.16
0 28443.9468
12,570.91
66,369.21

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue
632402
662517
Cost of goods sold
442,681.40 463,761.90
Gross Profit
189,720.60 198,755.10
Administrative Cost
123,212.35 123,212.35
Selling expense 130,339.74
30,574.14
Depreciation
29,373.33
29,373.33
Earnings before interest
-93,204.82
and taxes
15,595.28
Interest paid
0
0
Taxable income -93,204.82
15,595.28
Taxes (15%)
0
0
Net income
-93,204.82
15,595.28
Dividend
0
0
Retan earning -93,204.82
15,595.28

MAR
602288
421,601.10
180,686.90
123,212.35
2,801.34
29,373.33
25,299.88
0
25,299.88
0
25,299.88
0
25,299.88

APR
602288
421,601.10
180,686.90
123,212.35
2,801.34
29,373.33
25,299.88
0
25,299.88
0
25,299.88
0
25,299.88

MAY
602288
421,601.10
180,686.90
123,212.35
2,801.34
29,373.33
25,299.88
0
25,299.88
0
25,299.88
0
25,299.88

JUN

JUL

602288
421,601.10
180,686.90
123,212.35
2,801.34
29,373.33
25,299.88
0
25,299.88
0
25,299.88
0
25,299.88

602288
421,601.10
180,686.90
123,212.35
2,801.34
29,373.33
25,299.88
0
25,299.88
0
25,299.88
0
25,299.88

AUG
632402
442,681.40
189,720.60
123,212.35
5,764.74
29,373.33
31,370.18
0
31,370.18
0
31,370.18
0
31,370.18

SEP
602288
421,601.10
180,686.90
123,212.35
2,801.34
29,373.33
25,299.88
0
25,299.88
0
25,299.88
0
25,299.88

OCT
602288
421,601.10
180,686.90
123,212.35
24,977.34
29,373.33
3,123.88
0
3,123.88
0
3,123.88
0
3,123.88

NOV
602288
421,601.10
180,686.90
123,212.35
2,801.34
29,373.33
25,299.88
0
25,299.88
0
25,299.88
0
25,299.88

DEC
632402
442,681.40
189,720.60
123,212.35
11,264.74
29,373.33
25,870.18
0
25,870.18
0
25,870.18
0
25,870.18

Total
7378027
5,164,614.90
2,213,412.10
1,478,548.20
222,530.04
352,479.96
159,853.90
0
159,853.90
23978.0844
135,875.81
40762.74348
95,113.07

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue
695642
728768
Cost of goods sold
486,949.40 510,137.60
Gross Profit
208,692.60 218,630.40
Administrative Cost
125,666.40 125,666.40
Selling expense 149,983.54
30,680.62
Depreciation
29,373.33
29,373.33
Earnings before interest
-96,330.67
and taxes
32,910.05
Interest paid
0
0
Taxable income -96,330.67
32,910.05
Taxes (15%)
0
0
Net income
-96,330.67
32,910.05
Dividend
0
0
Retan earning -96,330.67
32,910.05

MAR
662517
463,761.90
198,755.10
125,666.40
2,898.14
29,373.33
40,817.23
0
40,817.23
0
40,817.23
0
40,817.23

APR
662517
463,761.90
198,755.10
125,666.40
2,898.14
29,373.33
40,817.23
0
40,817.23
0
40,817.23
0
40,817.23

MAY
662517
463,761.90
198,755.10
125,666.40
2,898.14
29,373.33
40,817.23
0
40,817.23
0
40,817.23
0
40,817.23

JUN

JUL

662517
463,761.90
198,755.10
125,666.40
2,898.14
29,373.33
40,817.23
0
40,817.23
0
40,817.23
0
40,817.23

167

662517
463,761.90
198,755.10
125,666.40
2,898.14
29,373.33
40,817.23
0
40,817.23
0
40,817.23
0
40,817.23

AUG
695642
486,949.40
208,692.60
125,666.40
5,745.38
29,373.33
47,907.49
0
47,907.49
0
47,907.49
0
47,907.49

SEP
662517
463,761.90
198,755.10
125,666.40
2,898.14
29,373.33
40,817.23
0
40,817.23
0
40,817.23
0
40,817.23

OCT
662517
463,761.90
198,755.10
125,666.40
25,074.14
29,373.33
18,641.23
0
18,641.23
0
18,641.23
0
18,641.23

NOV
662517
463,761.90
198,755.10
125,666.40
2,898.14
29,373.33
40,817.23
0
40,817.23
0
40,817.23
0
40,817.23

DEC
695642
486,949.40
208,692.60
125,666.40
11,245.38
29,373.33
42,407.49
0
42,407.49
0
42,407.49
0
42,407.49

Total
8115830
5,681,081.00
2,434,749.00
1,507,996.80
243,016.00
352,479.96
331,256.24
0
331,256.24
49688.4354
281,567.80
84470.34018
197,097.46

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

MAR

Sale Revenue
765207
801645
Cost of goods sold
535,644.90 561,151.50
Gross Profit
229,562.10 240,493.50
Administrative Cost
128,179.73 128,179.73
Selling expense 169,949.91
30,797.99
Depreciation
29,373.33
29,373.33
Earnings before interest
-97,940.87
and taxes
52,142.45
Interest paid
0
0
Taxable income -97,940.87
52,142.45
Taxes (15%)
0
0
Net income
-97,940.87
52,142.45
Dividend
0
0
Retan earning -97,940.87
52,142.45

728768
510,137.60
218,630.40
128,179.73
3,004.84
29,373.33
58,072.50
0
58,072.50
0
58,072.50
0
58,072.50

APR
728768
510,137.60
218,630.40
128,179.73
3,004.84
29,373.33
58,072.50
0
58,072.50
0
58,072.50
0
58,072.50

MAY

JUN

728768
510,137.60
218,630.40
128,179.73
3,004.84
29,373.33
58,072.50
0
58,072.50
0
58,072.50
0
58,072.50

JUL

728768
510,137.60
218,630.40
128,179.73
3,004.84
29,373.33
58,072.50
0
58,072.50
0
58,072.50
0
58,072.50

AUG

728768
510,137.60
218,630.40
128,179.73
3,004.84
29,373.33
58,072.50
0
58,072.50
0
58,072.50
0
58,072.50

765207
535,644.90
229,562.10
128,179.73
6,159.91
29,373.33
65,849.13
0
65,849.13
0
65,849.13
0
65,849.13

SEP

OCT

728768
510,137.60
218,630.40
128,179.73
3,004.84
29,373.33
58,072.50
0
58,072.50
0
58,072.50
0
58,072.50

728768
510,137.60
218,630.40
128,179.73
25,180.84
29,373.33
35,896.50
0
35,896.50
0
35,896.50
0
35,896.50

NOV
728768
510,137.60
218,630.40
128,179.73
3,004.84
29,373.33
58,072.50
0
58,072.50
0
58,072.50
0
58,072.50

DEC
765207
535,644.90
229,562.10
128,179.73
11,659.91
29,373.33
60,349.13
0
60,349.13
0
60,349.13
0
60,349.13

Total
8927410
6,249,187.00
2,678,223.00
1,538,156.76
264,782.42
352,479.96
522,803.86
0
522,803.86
78420.57915
444,383.28
133314.9846
311,068.30

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

Sale Revenue
841727
881810
Cost of goods sold
589,208.90 617,267.00
Gross Profit
252,518.10 264,543.00
Administrative Cost
130,743.92 130,743.92
Selling expense 196,143.50
34,228.34
Depreciation
29,373.33
29,373.33
Earnings before-103,742.65
interest and taxes
70,197.41
Interest paid
0
0
Taxable income-103,742.65
70,197.41
Taxes (15%)
0
0
Net income
-103,742.65
70,197.41
Dividend
0
0
Retan earning -103,742.65
70,197.41

MAR
801645
561,151.50
240,493.50
130,743.92
3,122.54
29,373.33
77,253.71
0
77,253.71
0
77,253.71
0
77,253.71

APR
801645
561,151.50
240,493.50
130,743.92
3,122.54
29,373.33
77,253.71
0
77,253.71
0
77,253.71
0
77,253.71

MAY
801645
561,151.50
240,493.50
130,743.92
3,122.54
29,373.33
77,253.71
0
77,253.71
0
77,253.71
0
77,253.71

JUN

JUL

801645
561,151.50
240,493.50
130,743.92
3,122.54
29,373.33
77,253.71
0
77,253.71
0
77,253.71
0
77,253.71

801645
561,151.50
240,493.50
130,743.92
3,122.54
29,373.33
77,253.71
0
77,253.71
0
77,253.71
0
77,253.71

AUG
841727
589,208.90
252,518.10
130,743.92
6,888.50
29,373.33
85,512.35
0
85,512.35
0
85,512.35
0
85,512.35

SEP
801645
561,151.50
240,493.50
130,743.92
3,122.54
29,373.33
77,253.71
0
77,253.71
0
77,253.71
0
77,253.71

OCT
801645
561,151.50
240,493.50
130,743.92
25,298.54
29,373.33
55,077.71
0
55,077.71
0
55,077.71
0
55,077.71

NOV
801645
561,151.50
240,493.50
130,743.92
3,122.54
29,373.33
77,253.71
0
77,253.71
0
77,253.71
0
77,253.71

DEC
841727
589,208.90
252,518.10
130,743.92
12,388.50
29,373.33
80,012.35
0
80,012.35
0
80,012.35
0
80,012.35

Total
9820151
6,874,105.70
2,946,045.30
1,568,927.04
296,805.12
352,479.96
727,833.18
0
727,833.18
109174.9764
618,658.20
185597.4599
433,060.74

If expense increase 15%


Year 1
Product Box Limited Partnerships
Income Statements
At the ended of year 1
JAN

FEB

Sale Revenue
574911
602288
Cost of goods sold
383,273.80
421601.6
Gross Profit
191,637.20 180,686.40
Administrative Cost
120,786.72 120,786.72
Selling expense 94,836.67
8,586.67
Depreciation
29,373.33
29,373.33
Earnings before interest
-53,359.52
and taxes
21,939.68
Interest paid
0
0
Taxable income -53,359.52
21,939.68
Taxes
0
0
Net income
-53,359.52
21,939.68
Dividend
0
0
Retain Earning -53,359.52
21,939.68

MAR
547534
383273.8
164,260.20
120,786.72
2,836.67
29,373.33
11,263.48
0
11,263.48
0
11,263.48
0
11,263.48

APR
547534
383273.8
164,260.20
120,786.72
2,836.67
29,373.33
11,263.48
0
11,263.48
0
11,263.48
0
11,263.48

MAY
547534
383273.8
164,260.20
120,786.72
2,836.67
29,373.33
11,263.48
0
11,263.48
0
11,263.48
0
11,263.48

JUN

JUL

547534
383273.8
164,260.20
120,786.72
2,836.67
29,373.33
11,263.48
0
11,263.48
0
11,263.48
0
11,263.48

168

547534
383273.8
164,260.20
120,786.72
2,836.67
29,373.33
11,263.48
0
11,263.48
0
11,263.48
0
11,263.48

AUG
574911
402437.7
172,473.30
120,786.72
4,435.17
29,373.33
17,878.08
0
17,878.08
0
17,878.08
0
17,878.08

SEP
547534
383273.8
164,260.20
120,786.72
2,836.67
29,373.33
11,263.48
0
11,263.48
0
11,263.48
0
11,263.48

OCT
547534
383273.8
164,260.20
120,786.72
2,836.67
29,373.33
11,263.48
0
11,263.48
0
11,263.48
0
11,263.48

NOV
547534
383273.8
164,260.20
120,786.72
2,836.67
29,373.33
11,263.48
0
11,263.48
0
11,263.48
0
11,263.48

DEC

Total

574911
6707296
402437.7 4,675,941.20
172,473.30 2,031,354.80
120,786.72 1,449,440.64
10,185.17 140,737.05
29,373.33 352,479.96
12,128.08
88,694.15
0
0
12,128.08
88,694.15
0
0
12,128.08
88,694.15
0 26608.2462
12,128.08
62,085.91

Year 2
Product Box Limited Partnerships
Income Statements
At the ended of year 2
JAN

FEB

Sale Revenue
632402
662517
Cost of goods sold
442,681.40 463,761.90
Gross Profit
189,720.60 198,755.10
Administrative Cost
123,212.35 123,212.35
Selling expense 136,264.27
31,963.87
Depreciation
29,373.33
29,373.33
Earnings before interest
-99,129.35
and taxes
14,205.55
Interest paid
0
0
Taxable income -99,129.35
14,205.55
Taxes (15%)
0
0
Net income
-99,129.35
14,205.55
Dividend
0
0
Retan earning -99,129.35
14,205.55

MAR
602288
421,601.10
180,686.90
123,212.35
2,928.67
29,373.33
25,172.55
0
25,172.55
0
25,172.55
0
25,172.55

APR
602288
421,601.10
180,686.90
123,212.35
2,928.67
29,373.33
25,172.55
0
25,172.55
0
25,172.55
0
25,172.55

MAY
602288
421,601.10
180,686.90
123,212.35
2,928.67
29,373.33
25,172.55
0
25,172.55
0
25,172.55
0
25,172.55

JUN

JUL

602288
421,601.10
180,686.90
123,212.35
2,928.67
29,373.33
25,172.55
0
25,172.55
0
25,172.55
0
25,172.55

602288
421,601.10
180,686.90
123,212.35
2,928.67
29,373.33
25,172.55
0
25,172.55
0
25,172.55
0
25,172.55

AUG
632402
442,681.40
189,720.60
123,212.35
6,026.77
29,373.33
31,108.15
0
31,108.15
0
31,108.15
0
31,108.15

SEP
602288
421,601.10
180,686.90
123,212.35
2,928.67
29,373.33
25,172.55
0
25,172.55
0
25,172.55
0
25,172.55

OCT
602288
421,601.10
180,686.90
123,212.35
26,112.67
29,373.33
1,988.55
0
1,988.55
0
1,988.55
0
1,988.55

NOV
602288
421,601.10
180,686.90
123,212.35
2,928.67
29,373.33
25,172.55
0
25,172.55
0
25,172.55
0
25,172.55

DEC
632402
442,681.40
189,720.60
123,212.35
11,776.77
29,373.33
25,358.15
0
25,358.15
0
25,358.15
0
25,358.15

Total
7378027
5,164,614.90
2,213,412.10
1,478,548.20
232,645.05
352,479.96
149,738.89
0
149,738.89
22460.8341
127,278.06
38183.41797
89,094.64

Year 3
Product Box Limited Partnerships
Income Statements
At the ended of year 3
JAN

FEB

Sale Revenue
695642
728768
Cost of goods sold
486,949.40 510,137.60
Gross Profit
208,692.60 218,630.40
Administrative Cost
125,666.40 125,666.40
Selling expense 156,800.97
32,075.19
Depreciation
29,373.33
29,373.33
Earnings before-103,148.10
interest and taxes
31,515.48
Interest paid
0
0
Taxable income-103,148.10
31,515.48
Taxes (15%)
0
0
Net income
-103,148.10
31,515.48
Dividend
0
0
Retan earning -103,148.10
31,515.48

MAR
662517
463,761.90
198,755.10
125,666.40
3,029.87
29,373.33
40,685.50
0
40,685.50
0
40,685.50
0
40,685.50

APR
662517
463,761.90
198,755.10
125,666.40
3,029.87
29,373.33
40,685.50
0
40,685.50
0
40,685.50
0
40,685.50

MAY
662517
463,761.90
198,755.10
125,666.40
3,029.87
29,373.33
40,685.50
0
40,685.50
0
40,685.50
0
40,685.50

JUN

JUL

662517
463,761.90
198,755.10
125,666.40
3,029.87
29,373.33
40,685.50
0
40,685.50
0
40,685.50
0
40,685.50

662517
463,761.90
198,755.10
125,666.40
3,029.87
29,373.33
40,685.50
0
40,685.50
0
40,685.50
0
40,685.50

AUG
695642
486,949.40
208,692.60
125,666.40
6,006.53
29,373.33
47,646.34
0
47,646.34
0
47,646.34
0
47,646.34

SEP
662517
463,761.90
198,755.10
125,666.40
3,029.87
29,373.33
40,685.50
0
40,685.50
0
40,685.50
0
40,685.50

OCT
662517
463,761.90
198,755.10
125,666.40
26,213.87
29,373.33
17,501.50
0
17,501.50
0
17,501.50
0
17,501.50

NOV
662517
463,761.90
198,755.10
125,666.40
3,029.87
29,373.33
40,685.50
0
40,685.50
0
40,685.50
0
40,685.50

DEC
695642
486,949.40
208,692.60
125,666.40
11,756.53
29,373.33
41,896.34
0
41,896.34
0
41,896.34
0
41,896.34

Total
8115830
5,681,081.00
2,434,749.00
1,507,996.80
254,062.19
352,479.96
320,210.05
0
320,210.05
48031.5081
272,178.55
81653.56377
190,524.98

Year 4
Product Box Limited Partnerships
Income Statements
At the ended of year 4

JAN

FEB

Sale Revenue
765207
801645
Cost of goods sold
535,644.90 561,151.50
Gross Profit
229,562.10 240,493.50
Administrative Cost
128,179.73 128,179.73
Selling expense 177,674.91
32,197.90
Depreciation
29,373.33
29,373.33
Earnings before-105,665.87
interest and taxes
50,742.54
Interest paid
0
0
Taxable income-105,665.87
50,742.54
Taxes (15%)
0
0
Net income
-105,665.87
50,742.54
Dividend
0
0
Retan earning -105,665.87
50,742.54

MAR
728768
510,137.60
218,630.40
128,179.73
3,141.42
29,373.33
57,935.92
0
57,935.92
0
57,935.92
0
57,935.92

APR
728768
510,137.60
218,630.40
128,179.73
3,141.42
29,373.33
57,935.92
0
57,935.92
0
57,935.92
0
57,935.92

MAY
728768
510,137.60
218,630.40
128,179.73
3,141.42
29,373.33
57,935.92
0
57,935.92
0
57,935.92
0
57,935.92

JUN

JUL

728768
510,137.60
218,630.40
128,179.73
3,141.42
29,373.33
57,935.92
0
57,935.92
0
57,935.92
0
57,935.92

169

728768
510,137.60
218,630.40
128,179.73
3,141.42
29,373.33
57,935.92
0
57,935.92
0
57,935.92
0
57,935.92

AUG
765207
535,644.90
229,562.10
128,179.73
6,439.91
29,373.33
65,569.13
0
65,569.13
0
65,569.13
0
65,569.13

SEP
728768
510,137.60
218,630.40
128,179.73
3,141.42
29,373.33
57,935.92
0
57,935.92
0
57,935.92
0
57,935.92

OCT
728768
510,137.60
218,630.40
128,179.73
26,325.42
29,373.33
34,751.92
0
34,751.92
0
34,751.92
0
34,751.92

NOV
728768
510,137.60
218,630.40
128,179.73
3,141.42
29,373.33
57,935.92
0
57,935.92
0
57,935.92
0
57,935.92

DEC
765207
535,644.90
229,562.10
128,179.73
12,189.91
29,373.33
59,819.13
0
59,819.13
0
59,819.13
0
59,819.13

Total
8927410
6,249,187.00
2,678,223.00
1,538,156.76
276,817.98
352,479.96
510,768.30
0
510,768.30
76615.24448
434,153.05
130245.9156
303,907.14

Year 5
Product Box Limited Partnerships
Income Statements
At the ended of year 5

JAN

FEB

MAR

Sale Revenue
841727
881810
Cost of goods sold
589,208.90 617,267.00
Gross Profit
252,518.10 264,543.00
Administrative Cost
130,743.92 130,743.92
Selling expense 205,059.11
35,784.17
Depreciation
29,373.33
29,373.33
Earnings before-112,658.26
interest and taxes
68,641.58
Interest paid
0
0
Taxable income-112,658.26
68,641.58
Taxes (15%)
0
0
Net income
-112,658.26
68,641.58
Dividend
0
0
Retan earning -112,658.26
68,641.58

801645
561,151.50
240,493.50
130,743.92
3,264.47
29,373.33
77,111.78
0
77,111.78
0
77,111.78
0
77,111.78

APR
801645
561,151.50
240,493.50
130,743.92
3,264.47
29,373.33
77,111.78
0
77,111.78
0
77,111.78
0
77,111.78

MAY
801645
561,151.50
240,493.50
130,743.92
3,264.47
29,373.33
77,111.78
0
77,111.78
0
77,111.78
0
77,111.78

JUN

JUL

801645
561,151.50
240,493.50
130,743.92
3,264.47
29,373.33
77,111.78
0
77,111.78
0
77,111.78
0
77,111.78

801645
561,151.50
240,493.50
130,743.92
3,264.47
29,373.33
77,111.78
0
77,111.78
0
77,111.78
0
77,111.78

AUG
841727
589,208.90
252,518.10
130,743.92
7,201.61
29,373.33
85,199.24
0
85,199.24
0
85,199.24
0
85,199.24

SEP
801645
561,151.50
240,493.50
130,743.92
3,264.47
29,373.33
77,111.78
0
77,111.78
0
77,111.78
0
77,111.78

OCT
801645
561,151.50
240,493.50
130,743.92
26,448.47
29,373.33
53,927.78
0
53,927.78
0
53,927.78
0
53,927.78

NOV
801645
561,151.50
240,493.50
130,743.92
3,264.47
29,373.33
77,111.78
0
77,111.78
0
77,111.78
0
77,111.78

DEC
841727
589,208.90
252,518.10
130,743.92
12,951.61
29,373.33
79,449.24
0
79,449.24
0
79,449.24
0
79,449.24

Total
9820151
6,874,105.70
2,946,045.30
1,568,927.04
310,296.27
352,479.96
714,342.03
0
714,342.03
107151.3051
607,190.73
182157.2187
425,033.51

Expense Risk : Balance sheet


If expense increase 5%
Year 1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,603,048.60 3,694,034.85 3,713,459.54 3,739,117.87 3,764,776.20 3,790,434.53 3,816,092.86 3,846,033.51 3,867,409.52 3,893,067.85 3,918,726.18 3,943,416.83 3,447,488.91

Inventory

51,897

54,368

49,426

49,426

49,426

49,426

49,426

51,897

49,426

49,426

49,426

51,897

605,464

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,753,903

3,767,835

3,792,943

3,818,052

3,843,160

3,868,268

3,900,130

3,918,485

3,943,593

3,968,702

3,995,314

4,052,953

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,954,887

8,022,686

8,011,510

8,011,510

8,011,510

8,011,510

8,011,510

8,018,264

8,011,510

8,011,510

8,011,510

8,013,014

8,070,653

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-45,112.85

22,686.35

11,510.15

11,510.15

11,510.15

11,510.15

11,510.15

18,263.75

11,510.15

11,510.15

11,510.15

13,013.75

70,652.51

Total liability and


7,954,887
Owner's equity
8,022,686

8,011,510

8,011,510

8,011,510

8,011,510

8,011,510

8,018,264

8,011,510

8,011,510

8,011,510

8,013,014

8,070,653

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,660,995
asset
Fix asset
Building

3,750,000

Vehircles

569,000

Total Fix asset4,293,892


Total Asset
Liability
Current liability
Owner's equity

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,856,991.48 3,984,196.70 4,023,734.05 4,049,392.38 4,075,050.71 4,100,709.04 4,126,367.37 4,155,512.29 4,177,684.03 4,182,174.36 4,229,000.69 4,252,895.61 3,718,721.53

Inventory

57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,049,502

4,083,052

4,108,161

4,133,269

4,158,377

4,183,486

4,214,799

4,233,702

4,237,643

4,283,919

4,309,982

4,384,731

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,912,720

8,016,985

8,025,427

8,025,427

8,025,427

8,025,427

8,025,427

8,031,632

8,025,427

8,004,259

8,025,427

8,026,382

8,101,131

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-87,280.28

16,985.02

25,427.22

25,427.22

25,427.22

25,427.22

25,427.22

31,632.22

25,427.22

4,259.22

25,427.22

26,382.22

101,131.49

Total liability and


7,912,720
Owner's equity
8,016,985

8,025,427

8,025,427

8,025,427

8,025,427

8,025,427

8,031,632

8,025,427

8,004,259

8,025,427

8,026,382

8,101,131

Total cerrent3,920,128
asset
Fix asset
Building
Vehircles

3,562,500
455,200

Total Fix asset3,992,592


Total Asset
Liability
Current liability
Owner's equity

170

Year 3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,150,349.87 4,296,835.81 4,335,118.98 4,360,777.31 4,386,435.64 4,412,093.97 4,437,752.30 4,467,640.06 4,489,068.96 4,493,559.29 4,540,385.62 4,565,023.38 3,640,858.98

Inventory

62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,368,121

4,399,874

4,424,982

4,450,091

4,475,199

4,500,307

4,532,635

4,550,524

4,554,464

4,600,741

4,627,819

4,373,470

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,910,487

8,034,305

8,040,949

8,040,949

8,040,949

8,040,949

8,040,949

8,048,169

8,040,949

8,019,781

8,040,949

8,042,919

8,203,670

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-89,513.23

34,304.63

40,948.97

40,948.97

40,948.97

40,948.97

40,948.97

48,168.65

40,948.97

19,780.97

40,948.97

42,918.65

203,669.94

Total liability and


7,910,487
Owner's equity
8,034,305

8,040,949

8,040,949

8,040,949

8,040,949

8,040,949

8,048,169

8,040,949

8,019,781

8,040,949

8,042,919

8,203,670

Total cerrent4,219,195
asset
Fix asset
Building

3,375,000

Vehircles

341,400

Total Fix asset3,691,292


Total Asset
Liability
Current liability
Owner's equity

Year 4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,632,167.71 4,798,295.00 4,835,198.60 4,860,856.93 4,886,515.26 4,912,173.59 4,937,831.92 4,968,121.02 4,989,148.58 4,993,638.91 5,040,465.24 5,065,504.34 4,586,057.41

Inventory

69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,876,159

4,905,934

4,931,042

4,956,151

4,981,259

5,006,367

5,039,396

5,056,584

5,060,524

5,106,801

5,134,579

5,391,929

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,707,292
asset
Fix asset
Building
Vehircles

3,000,000
227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

227,600

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,909,784

8,053,542

8,058,209

8,058,209

8,058,209

8,058,209

8,058,209

8,066,129

8,058,209

8,037,041

8,058,209

8,060,879

8,318,229

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-90,215.88

53,542.36

58,209.09

58,209.09

58,209.09

58,209.09

58,209.09

66,129.12

58,209.09

37,041.09

58,209.09

60,879.12

318,229.46

Total liability and


7,909,784
Owner's equity
8,053,542

8,058,209

8,058,209

8,058,209

8,058,209

8,058,209

8,066,129

8,058,209

8,037,041

8,058,209

8,060,879

8,318,229

Total Fix asset3,202,492


Total Asset
Liability
Current liability
Owner's equity

Year 5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash
Inventory

5,305,865 5,485,569.48 5,524,106.62 5,549,764.95 5,575,423.28 5,601,081.61 5,626,739.94 5,657,209.88 5,678,056.60 5,682,546.93 5,729,373.26 5,754,593.20 5,304,628.71
75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,570,670

5,601,421

5,626,529

5,651,637

5,676,746

5,701,854

5,735,392

5,752,071

5,756,011

5,802,287

5,830,575

6,191,088

2,437,500

2,437,500

2,437,500

2,437,500

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,387,897
asset
Fix asset
Building

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,914,089

8,071,753

8,077,396

8,077,396

8,077,396

8,077,396

8,077,396

8,085,825

8,077,396

8,056,228

8,077,396

8,080,575

8,441,088

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-94,827.03

71,753.25

77,395.65

77,395.65

77,395.65

77,395.65

77,395.65

85,825.47

77,395.65

56,227.65

77,395.65

80,575.47

441,087.97

Total liability and


7,905,173
Owner's equity
8,071,753

8,077,396

8,077,396

8,077,396

8,077,396

8,077,396

8,085,825

8,077,396

8,056,228

8,077,396

8,080,575

8,441,088

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

113,800

Total Fix asset2,526,192


Total Asset
Liability
Current liability
Owner's equity

171

If expense increase 10%


Year 1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,598,925.26 3,693,661.51 3,713,336.20 3,738,994.53 3,764,652.86 3,790,311.19 3,815,969.52 3,845,840.67 3,867,286.18 3,892,944.51 3,918,602.84 3,942,973.99 3,443,205.61

Inventory

51,897

54,368

49,426

49,426

49,426

49,426

49,426

51,897

49,426

49,426

49,426

51,897

605,464

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,753,530

3,767,712

3,792,820

3,817,928

3,843,037

3,868,145

3,899,938

3,918,362

3,943,470

3,968,578

3,994,871

4,048,669

3,750,000

3,750,000

3,750,000

3,750,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,656,872
asset
Fix asset
Building

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,950,764

8,022,313

8,011,387

8,011,387

8,011,387

8,011,387

8,011,387

8,018,071

8,011,387

8,011,387

8,011,387

8,012,571

8,066,369

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-49,236.19

22,313.01

11,386.81

11,386.81

11,386.81

11,386.81

11,386.81

18,070.91

11,386.81

11,386.81

11,386.81

12,570.91

66,369.21

Total liability and


7,950,764
Owner's equity
8,022,313

8,011,387

8,011,387

8,011,387

8,011,387

8,011,387

8,018,071

8,011,387

8,011,387

8,011,387

8,012,571

8,066,369

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

569,000

Total Fix asset4,293,892


Total Asset
Liability
Current liability
Owner's equity

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,851,066.95 3,982,806.97 4,023,606.71 4,049,265.04 4,074,923.37 4,100,581.70 4,126,240.03 4,155,250.26 4,177,556.69 4,181,039.02 4,228,873.35 4,252,383.58 3,712,703.11

Inventory

57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,048,112

4,082,925

4,108,033

4,133,142

4,158,250

4,183,358

4,214,537

4,233,575

4,236,507

4,283,792

4,309,470

4,378,713

3,562,500

3,562,500

3,562,500

3,562,500

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,914,204
asset
Fix asset
Building

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,906,795

8,015,595

8,025,300

8,025,300

8,025,300

8,025,300

8,025,300

8,031,370

8,025,300

8,003,124

8,025,300

8,025,870

8,095,113

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-93,204.82

15,595.28

25,299.88

25,299.88

25,299.88

25,299.88

25,299.88

31,370.18

25,299.88

3,123.88

25,299.88

25,870.18

95,113.07

Total liability and


7,906,795
Owner's equity
8,015,595

8,025,300

8,025,300

8,025,300

8,025,300

8,025,300

8,031,370

8,025,300

8,003,124

8,025,300

8,025,870

8,095,113

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

455,200

Total Fix asset3,992,592


Total Asset
Liability
Current liability
Owner's equity

Year 3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,143,532.44 4,295,441.24 4,334,987.25 4,360,645.58 4,386,303.91 4,411,962.24 4,437,620.57 4,467,378.91 4,488,937.23 4,492,419.56 4,540,253.89 4,564,512.23 3,634,286.50

Inventory

62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,366,727

4,399,742

4,424,851

4,449,959

4,475,067

4,500,176

4,532,374

4,550,392

4,553,325

4,600,609

4,627,307

4,366,897

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,903,669

8,032,910

8,040,817

8,040,817

8,040,817

8,040,817

8,040,817

8,047,907

8,040,817

8,018,641

8,040,817

8,042,407

8,197,097

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-96,330.67

32,910.05

40,817.23

40,817.23

40,817.23

40,817.23

40,817.23

47,907.49

40,817.23

18,641.23

40,817.23

42,407.49

197,097.46

Total liability and


7,903,669
Owner's equity
8,032,910

8,040,817

8,040,817

8,040,817

8,040,817

8,040,817

8,047,907

8,040,817

8,018,641

8,040,817

8,042,407

8,197,097

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,212,378
asset
Fix asset
Building
Vehircles

3,375,000
341,400

Total Fix asset3,691,292


Total Asset
Liability
Current liability
Owner's equity

172

Year 4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,624,442.71 4,796,895.09 4,835,062.02 4,860,720.35 4,886,378.68 4,912,037.01 4,937,695.34 4,967,841.02 4,989,012.00 4,992,494.33 5,040,328.66 5,064,974.34 4,578,896.25

Inventory

69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,874,759

4,905,797

4,930,906

4,956,014

4,981,122

5,006,231

5,039,116

5,056,447

5,059,380

5,106,664

5,134,049

5,384,768

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,902,059

8,052,142

8,058,073

8,058,073

8,058,073

8,058,073

8,058,073

8,065,849

8,058,073

8,035,897

8,058,073

8,060,349

8,311,068

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-97,940.87

52,142.45

58,072.50

58,072.50

58,072.50

58,072.50

58,072.50

65,849.13

58,072.50

35,896.50

58,072.50

60,349.13

311,068.30

Total liability and


7,902,059
Owner's equity
8,052,142

8,058,073

8,058,073

8,058,073

8,058,073

8,058,073

8,065,849

8,058,073

8,035,897

8,058,073

8,060,349

8,311,068

Total cerrent4,699,567
asset
Fix asset
Building

3,000,000

Vehircles

227,600

Total Fix asset3,202,492


Total Asset
Liability
Current liability
Owner's equity

Year 5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

5,305,865 5,484,013.65 5,523,964.68 5,549,623.01 5,575,281.34 5,600,939.67 5,626,598.00 5,656,896.77 5,677,914.66 5,681,396.99 5,729,231.32 5,754,030.09 5,296,601.48

Inventory

75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,569,114

5,601,279

5,626,387

5,651,495

5,676,604

5,701,712

5,735,079

5,751,929

5,754,861

5,802,145

5,830,012

6,183,061

2,437,500

2,437,500

2,437,500

2,437,500

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,387,897
asset
Fix asset
Building

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,914,089

8,070,197

8,077,254

8,077,254

8,077,254

8,077,254

8,077,254

8,085,512

8,077,254

8,055,078

8,077,254

8,080,012

8,433,061

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-103,742.65

70,197.41

77,253.71

77,253.71

77,253.71

77,253.71

77,253.71

85,512.35

77,253.71

55,077.71

77,253.71

80,012.35

433,060.74

Total liability and


7,896,257
Owner's equity
8,070,197

8,077,254

8,077,254

8,077,254

8,077,254

8,077,254

8,085,512

8,077,254

8,055,078

8,077,254

8,080,012

8,433,061

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

113,800

Total Fix asset2,526,192


Total Asset
Liability
Current liability
Owner's equity

If expense increase 15%


Year 1
Product Box Limited Partnerships
Blance Sheet
Year 1
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,594,801.93 3,693,288.18 3,713,212.87 3,738,871.20 3,764,529.53 3,790,187.86 3,815,846.19 3,845,647.84 3,867,162.85 3,892,821.18 3,918,479.51 3,942,531.16 3,438,922.31

Inventory

51,897

54,368

49,426

49,426

49,426

49,426

49,426

51,897

49,426

49,426

49,426

51,897

605,464

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

3,753,156

3,767,588

3,792,697

3,817,805

3,842,913

3,868,022

3,899,745

3,918,238

3,943,347

3,968,455

3,994,428

4,044,386

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

3,750,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

569,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent3,652,749
asset
Fix asset
Building
Vehircles

3,750,000
569,000

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

569,000

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

4,268,783

4,243,675

4,218,567

4,193,458

4,168,350

4,143,242

4,118,133

4,093,025

4,067,917

4,042,808

4,017,700

4,017,700

7,946,640

8,021,940

8,011,263

8,011,263

8,011,263

8,011,263

8,011,263

8,017,878

8,011,263

8,011,263

8,011,263

8,012,128

8,062,086

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-53,359.52

21,939.68

11,263.48

11,263.48

11,263.48

11,263.48

11,263.48

17,878.08

11,263.48

11,263.48

11,263.48

12,128.08

62,085.91

Total liability and


7,946,640
Owner's equity
8,021,940

8,011,263

8,011,263

8,011,263

8,011,263

8,011,263

8,017,878

8,011,263

8,011,263

8,011,263

8,012,128

8,062,086

Total Fix asset4,293,892


Total Asset
Liability
Current liability
Owner's equity

173

Year 2
Product Box Limited Partnerships
Blance Sheet
Year 2
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

3,845,142.41 3,981,417.23 4,023,479.38 4,049,137.71 4,074,796.04 4,100,454.37 4,126,112.70 4,154,988.22 4,177,429.36 4,179,903.69 4,228,746.02 4,251,871.54 3,706,684.68

Inventory

57,087

59,805

54,368

54,368

54,368

54,368

54,368

57,087

54,368

54,368

54,368

57,087

666,010

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,046,722

4,082,798

4,107,906

4,133,014

4,158,123

4,183,231

4,214,275

4,233,448

4,235,372

4,283,664

4,308,958

4,372,695

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

3,562,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

455,200

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,967,483

3,942,375

3,917,267

3,892,158

3,867,050

3,841,942

3,816,833

3,791,725

3,766,617

3,741,508

3,716,400

3,716,400

7,900,871

8,014,206

8,025,173

8,025,173

8,025,173

8,025,173

8,025,173

8,031,108

8,025,173

8,001,989

8,025,173

8,025,358

8,089,095

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-99,129.35

14,205.55

25,172.55

25,172.55

25,172.55

25,172.55

25,172.55

31,108.15

25,172.55

1,988.55

25,172.55

25,358.15

89,094.64

Total liability and


7,900,871
Owner's equity
8,014,206

8,025,173

8,025,173

8,025,173

8,025,173

8,025,173

8,031,108

8,025,173

8,001,989

8,025,173

8,025,358

8,089,095

Total cerrent3,908,279
asset
Fix asset
Building

3,562,500

Vehircles

455,200

Total Fix asset3,992,592


Total Asset
Liability
Current liability
Owner's equity

Year 3
Product Box Limited Partnerships
Blance Sheet
Year 3
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,136,715.00 4,294,046.67 4,334,855.51 4,360,513.84 4,386,172.17 4,411,830.50 4,437,488.83 4,467,117.75 4,488,805.49 4,491,279.82 4,540,122.15 4,564,001.07 3,627,714.03

Inventory

62,795

65,785

59,805

59,805

59,805

59,805

59,805

62,795

59,805

59,805

59,805

62,795

732,611

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,365,332

4,399,610

4,424,719

4,449,827

4,474,935

4,500,044

4,532,113

4,550,260

4,552,185

4,600,477

4,626,796

4,360,325

3,375,000

3,375,000

3,375,000

3,375,000

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,205,560
asset
Fix asset
Building

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,375,000

3,562,500

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

341,400

569,000

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,666,183

3,641,075

3,615,967

3,590,858

3,565,750

3,540,642

3,515,533

3,490,425

3,465,317

3,440,208

3,415,100

3,830,200

7,896,852

8,031,515

8,040,685

8,040,685

8,040,685

8,040,685

8,040,685

8,047,646

8,040,685

8,017,501

8,040,685

8,041,896

8,190,525

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-103,148.10

31,515.48

40,685.50

40,685.50

40,685.50

40,685.50

40,685.50

47,646.34

40,685.50

17,501.50

40,685.50

41,896.34

190,524.98

Total liability and


7,896,852
Owner's equity
8,031,515

8,040,685

8,040,685

8,040,685

8,040,685

8,040,685

8,047,646

8,040,685

8,017,501

8,040,685

8,041,896

8,190,525

Less: Acumulate Depreciation


15,625 of Building
31,250
Vehircles

341,400

Total Fix asset3,691,292


Total Asset
Liability
Current liability
Owner's equity

Year 4
Product Box Limited Partnerships
Blance Sheet
Year 4
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash

4,616,717.71 4,795,495.18 4,834,925.44 4,860,583.77 4,886,242.10 4,911,900.43 4,937,558.76 4,967,561.02 4,988,875.42 4,991,349.75 5,040,192.08 5,064,444.34 4,571,735.08

Inventory

69,075

72,364

65,785

65,785

65,785

65,785

65,785

69,075

65,785

65,785

65,785

69,075

805,872

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

4,873,359

4,905,661

4,930,769

4,955,878

4,980,986

5,006,094

5,038,836

5,056,311

5,058,235

5,106,528

5,133,519

5,377,607

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

227,600

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

3,177,383

3,152,275

3,127,167

3,102,058

3,076,950

3,051,842

3,026,733

3,001,625

2,976,517

2,951,408

2,926,300

2,926,300

7,894,334

8,050,743

8,057,936

8,057,936

8,057,936

8,057,936

8,057,936

8,065,569

8,057,936

8,034,752

8,057,936

8,059,819

8,303,907

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-105,665.87

50,742.54

57,935.92

57,935.92

57,935.92

57,935.92

57,935.92

65,569.13

57,935.92

34,751.92

57,935.92

59,819.13

303,907.14

Total liability and


7,894,334
Owner's equity
8,050,743

8,057,936

8,057,936

8,057,936

8,057,936

8,057,936

8,065,569

8,057,936

8,034,752

8,057,936

8,059,819

8,303,907

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent4,691,842
asset
Fix asset
Building
Vehircles

3,000,000
227,600

Total Fix asset3,202,492


Total Asset
Liability
Current liability
Owner's equity

174

Year5
Product Box Limited Partnerships
Blance Sheet
Year 5
JAN

FEB

M AR

APR

M AY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Current Assets
Cash
Inventory

5,305,865 5,482,457.82 5,523,822.75 5,549,481.08 5,575,139.41 5,600,797.74 5,626,456.07 5,656,583.66 5,677,772.73 5,680,247.06 5,729,089.39 5,753,466.98 5,288,574.25
75,982

79,600

72,364

72,364

72,364

72,364

72,364

75,982

72,364

72,364

72,364

75,982

886,459

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

4,150

49,800

Prepaid car insurance 6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

6600

1,650

2,200

2,750

3,300

3,850

4,400

4,950

5,500

6,050

6,600

6600

5,567,558

5,601,137

5,626,245

5,651,353

5,676,462

5,701,570

5,734,766

5,751,787

5,753,711

5,802,003

5,829,449

6,175,034

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

2,437,500

Less: Acumulate Depreciation


15,625 of Building
31,250

46,875

62,500

78,125

93,750

109,375

125,000

140,625

156,250

171,875

187,500

187,500

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

113,800

Less: Acumulate Depreciation


9,483 of Vehicles
18,967

28,450

37,933

47,417

56,900

66,383

75,867

85,350

94,833

104,317

113,800

113,800

2,501,083

2,475,975

2,450,867

2,425,758

2,400,650

2,375,542

2,350,433

2,325,325

2,300,217

2,275,108

2,250,000

2,250,000

7,914,089

8,068,642

8,077,112

8,077,112

8,077,112

8,077,112

8,077,112

8,085,199

8,077,112

8,053,928

8,077,112

8,079,449

8,425,034

Investor capital
8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

8,000,000

Retain earning
-112,658.26

68,641.58

77,111.78

77,111.78

77,111.78

77,111.78

77,111.78

85,199.24

77,111.78

53,927.78

77,111.78

79,449.24

425,033.51

Total liability and


7,887,342
Owner's equity
8,068,642

8,077,112

8,077,112

8,077,112

8,077,112

8,077,112

8,085,199

8,077,112

8,053,928

8,077,112

8,079,449

8,425,034

Depreciation

Less: Acumulate Depreciation


550 of car 1,100
insurance
Total cerrent5,387,897
asset
Fix asset
Building
Vehircles

2,437,500
113,800

Total Fix asset2,526,192


Total Asset
Liability
Current liability
Owner's equity

Financial Risk
Sale Risk :
From sale decrease in 5%,10% and 15%, it effect to net income decrease and the cost
of inventory increase that cash will decrease from normal rate. So, cash of company spend
more in inventory. This risk can reduce by decrease amount of inventory that make cash of
company increasing. Moreover, the company provide promotion to increase sale (In chapter
4)
Cost of Goods Sold Risk :
From the cost of goods sold increase in 5%,10% and 15%. It is the big problem that
effect to net income, it make profit loss of company. In balance sheet, retain earning reduce
more in normal rate. So, it cannot solve this problem by internal, but we need to change the
supplier for reduce this cost that make our company still run the business. Moreover, it has
many paper company, so we can choose other supplier who has low price of product.
Administrative Cost Risk :
From the administrative cost increase in 5%,10% and 15%. It effect to our company
..... So, the company provide the policy to reduce expense as the customer have to turn off the
light in one hour per day and they have to turn off the light when leave the office. The other
way is motivate the employees to increase their performance to make sale increase.
Selling Expense Risk :
From the selling expense increase in 5%,10% and 15%. ....... To reduce selling
expense risk; we order the material that use for promotion in the beginning of first years
because we will get low price from the supplier, so we can reduce selling expense.

175

Chapter 9: Summary

Product box limited partnership is the company to sale box and die-cut box that
suitable for shipment. Since, paper packaging industrial tends to grow up, due to global
warming campaign. Paper box packaging can biodegradable and recycle, so it is not effect to
the environment that make it popular more than other packaging.
Nowadays internet as a part of the daily lives of more people, so to communicate and
do the business through the internet is interesting. Product box limited partnership study a
trends to be in business and our company has decided to open an online business via ecommerce system. Product box limited partnership provides service orders the products
through the Product box limited partnerships website. Product box limited partnership is a
retailer to sale paper box that be the products of our company, paper box has many size for
customer choose to use as appropriate with every things to be packaged. The target of the
limited partnership is online sellers that sell the products (such as clothing, cosmetics,
jewelry, shoes and etc.) via the internet, which the target is growing steadily and demand of
box for shipment is increasing every day.
Competitors of the limited partnership is online shop that sell boxes for shipment
same the limited partnership and sales products via e-commerce system. But the highlight of
the limited partnership stronger than competitors is promotion used to attract customers,
allowing customers to buy the limited partnerships products.
Sales forecasts of the limited partnership predictions by using data obtained the
inquiries directly from online customers that use paper box to shipment. The limited
partnership expects the company able to increase sales up to 10% per year and each month
that has the promotion to promoting sale, promotion will encourage the limited partnership
can generated additional sales to about 5% - 10% per month of the promotion. Main
promotion of the limited partnership is Januarys promotion will be provide shirt with a
greeting card to customers, Februarys promotion; in valentines day will be provide cartoon
adhesive tape and in Chinese new years day will have enjoy activity awards for customers
that have order as required of the limited partnership, the last is promotion for mothers day
and fathers day.
The limited partnership invested approximately eight million baht to using in the
implementation of the limited partnership of various parts such as building, equipment, car,
administrative cost, inventory and etc. Net income of the limited partnership will be
providing 30% dividend to investor per year every year.
The limited partnership is experiencing problems about risks of the limited
partnership, but the limited partnership can solve the problem. Such as

176

Social risk; the limited partnership is a new company and less of reliable for
customers, so the limited partnership has registered in Department Of Business Development,
The Ministry of commerce of Thailand for reduce this risk.
Technology risks; the limited partnership is online seller that use the internet to
attract customers, so the limited partnership have risk about the customers will find the
limited partnership to come across. This problem the limited partnership can solve by
webmasters the limited partnership because webmaster can promote our website to many
social network such as facebook, weloveshopping, google and etc. Moreover our website is
easy to use for customers.
Financial risk; in case of the limited partnership confront a problem about sale
decrease in 5%, 10% and 15% or cost of goods sold, administrative cost, selling expense
increase in 5%, 10% and 15%. The way to reduce risk is in case of sale decrease can edited
by decrease amount of inventory and provides the promotion to increase sale. And other
problems can solving by choose supplier who has low price of product, motivate the
employees to make sale increase, and order the material that use for promotion in the
beginning of first years.
Finally, the limited partnership is located in a suitable and convenient location to
distribution the products because service charge shipping costs to customer is valued that
similar both to the North and the South. The located of the limited partnership is Bangphli
district, Samut Prakan Province which is surrounded by many company, industry, and also
nearby supplyer. So, locateds the limited partnership makes easy to buy and sell goods to
customers.

177

Appendix
Chapter 2
The process of produce corrugated box

Begin to bring the corrugated paper forming corrugated medium and let skin of box to
patch at the front and back of box until get corrugated paper three or five layer, depend on
strength of box. If corrugated paper is more thicker, it can reduce damage of the product
inside the box. After that module over welded and cut paper equal the box. Next printer Flex
Seoul color on box and grooving box for 4 cover, if it is a die cut do not need to grooving at
machine but will pump by plate one by one to get special model. Finally, articulate box by
two method to use patch glue at tongue of box and sew it by copper wire or silver wire for
make the box stick together. Then fold box in flat for comfortable to transport by customer
can forming and packaging in easy way.

178

Chapter 3
Promotion : Brochure

179

Inventory
Year 1

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 1
Inventory
73500
77000
70000
70000
70000
70000
70000
73500
70000
70000
70000
73500
857500

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 2
Inventory
80850
84700
77000
77000
77000
77000
77000
80850
77000
77000
77000
80850
943250
Year 1
Inventory
Product
Year 3

JAN
Price

JAN FEB

FEB

MAR MAR

APRAPR

MAY
MAY

JUN
JUN

JUL
JUL

AUGAUG

Type
of Ready-Made
Carton 93170
Inventory
88935
84700
84700
84700
84700
84700
O
4.7
4410
4620
4200
4200
4200
4200
4200
A
5.7
5880
6160
5600
5600
5600
5600
5600
B
7.7
5880
6160
5600
5600
5600 JUN 5600 JUL5600
JAN
FEB
MAR
APR
MAY
Year 4
C
10.7
5880
6160
5600
5600
5600
5600
5600
Inventory
97828.5
102487 3080931702800 93170
93170
93170
93170
D
14.7
2940
2800
2800
2800
2800
E
19.7
2940
3080
2800
2800
2800
2800
2800
F
22.7
1470
1540
1400
1400
1400
1400
1400
Normal
JAN
FEB
MAR
APR
MAY
JUN
JUL
Year 5 Carton
No.1
4.3
13230
12600 102487
12600 102487
12600
12600
12600
Inventory 107611.4
112735.713860
102487
102487
102487
No.2
5.7
11025
11550
10500
10500
10500
10500
10500
No.3
7.7
8820
9240
8400
8400
8400
8400
8400
No.4
10.7
4410
4620
4200
4200
4200
4200
4200
No.5
12.7
4410
4620
4200
4200
4200
4200
4200
No.6
17.7
2205
2310
2100
2100
2100
2100
2100
Total
144.7
73500
77000
70000
70000
70000
70000
70000

SEP OCT

SEP

88935

OCTNOV

84700

NOV
DEC

84700

DEC
Total

84700

Total

88935

Year 2
Inventory
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
4851
A
5.7 JAN 6468 FEB
Product
Price
B
7.7
6468
Type of Ready-Made Carton
C
10.7
6468
O
4.7
20727
D
14.7
3234
A
5.7
33516
E
19.7
3234
BF
7.7
45276
22.7
1617
CNormal Carton 10.7
62916
DNo.1
14.7
43218
4.3
14553
ENo.2
19.7
57918
5.7
12128
FNo.3
22.7
33369
7.7
9702
Normal
No.4 Carton 10.7
4851
No.1
4.3
56889
No.5
12.7
4851
No.2
5.7
62843
No.6
17.7
2426
Total
144.7
80850
No.3
7.7
67914

No.4
No.5
No.6
Total
Product

10.7
12.7
17.7
144.7
Price

47187
56007
39029
626808
JAN

MAR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Year 1

5082
4620
4620
4620 Inventory
4620
Cost
6776 MAR 6160 APR 6160 MAY 6160 JUN 6160 JUL
6776
6160
6160
6160
6160
6776
6160
6160
6160
6160
21714
19740
19740
19740
19740
3388
3080
3080
3080
3080
35112
31920
31920
31920
31920
3388
3080
3080
3080
3080
47432
43120
43120
43120
43120
1694
1540
1540
1540
1540

65912
45276
15246
60676
12705
34958
10164
5082
59598
5082
65835
2541
84700
71148
49434
58674
40887
656656

FEB

Type of Ready-Made Carton


O
4.7
5336
A
5.7
7115
B
7.7 JAN 7115 FEB
Product
Price
C
10.7
7115
Type of Ready-Made Carton
D
14.7
3557
O
4.7
22800
E
19.7
3557
AF
5.7
36868
22.7
1779
BNormal Carton 7.7
49804
CNo.1
10.7
69208
4.3
16008
DNo.2
14.7
47540
5.7
13340
ENo.3
19.7
63710
7.7
10672
FNo.4
22.7
36706
10.7
5336
Normal
No.5 Carton 12.7
5336
No.1
4.3
62578
No.6
17.7
2668
Total
144.7
88935
No.2
5.7
69127

APR

59920
41160
13860
55160
11550
31780
9240
4620
54180
4620
59850
2310
77000
64680
44940
53340
37170
596960

MAR

59920
41160
13860
55160
11550
31780
9240
4620
54180
4620
59850
2310
77000
64680
44940
53340
37170
596960

APR

59920

59920

59920

62916

59920

59920

59920

62916

734020

41160
13860
55160
11550
31780
9240
4620
54180
4620
59850
2310
77000
64680

41160
13860
55160
11550
31780
9240
4620
54180
4620
59850
2310
77000
64680

43218
14553
57918
12128
33369
9702
4851
56889
4851
62843
2426
80850
67914

41160
13860
55160
11550
31780
9240
4620
54180
4620
59850
2310
77000
64680

41160
13860
55160
11550
31780
9240
4620
54180
4620
59850
2310
77000
64680

41160
13860
55160
11550
31780
9240
4620
54180
4620
59850
2310
77000
64680

43218
14553
57918
12128
33369
9702
4851
56889
4851
62843
2426
80850
67914

504210
169785
675710
141488
389305
113190
56595
663705
56595
733163
28298
943250
792330

44940
53340

44940
53340
37170
596960

47187
56007
39029
626808

44940
53340
37170
596960

44940
53340
37170
596960

44940
53340
37170
596960

47187
56007
39029
626808

550515
653415
455333
7312760

MAY

Year
3
37170
Inventory
596960
JUN

JUL

5590
5082
5082
5082
5082
Year
2
7454
6776
6776
6776 Inventory
6776
Cost
7454 MAR 6776 APR 6776 MAY 6776 JUN 6776 JUL
7454
6776
6776
6776
6776
3727
3388
3388
3388
3388
23885
21714
21714
21714
21714
3727
3388
3388
3388
3388
38623
35112
35112
35112
35112
1863
1694
1694
1694
1694

52175
72503
16771
49804
13976
66744
11180
38454
5590
5590
65558
2795
93170
72419
78263
54377
64541
44976
FEB722322

47432
65912
15246
45276
12705
60676
10164
34958
5082
5082
59598
2541
84700
65835
71148
49434
58674
40887
MAR
656656

4620
4851
4620
4620
4620
4851
56595
6160 AUG 6468 SEP 6160 OCT 6160 NOV 6160 DEC 6468 Total
75460
6160
6468
6160
6160
6160
6468
75460
6160
6468
6160
6160
6160
6468
75460
19740
20727
19740
19740
19740
20727
241815
3080
3234
3080
3080
3080
3234
37730
31920
33516
31920
31920
31920
33516
391020
3080
3234
3080
3080
3080
3234
37730
43120
45276
43120
43120
43120
45276 18865
528220
1540
1617
1540
1540
1540
1617

41160
13860
55160
11550
31780
9240
4620
54180
4620
59850
2310
77000
64680
44940
53340
37170
596960

AUG

SEP

OCT

NOV

DEC

Total

5082
5336
5082
5082
5082
5336
62255
6776
7115
6776
6776
6776
7115
83006
6776 AUG 7115 SEP 6776 OCT 6776 NOV 6776 DEC 7115 Total
83006
6776
7115
6776
6776
6776
7115
83006
3388
3557
3388
3388
3388
3557
41503
21714
22800
21714
21714
21714
22800
265997
3388
3557
3388
3388
3388
3557
41503
35112
36868
35112
35112
35112
36868 20752
430122
1694
1779
1694
1694
1694
1779

47432
47432
47432
47432
49804
47432
47432
47432
49804
581042
65912
65912
65912
65912
69208
65912
65912
65912
69208 186764
807422
15246
15246
15246
15246
16008
15246
15246
15246
16008
45276
45276
45276
45276
47540
45276
45276
45276
47540 155636
554631
12705
12705
12705
12705
13340
12705
12705
12705
13340
60676
60676
60676
60676
63710
60676
60676
60676
63710 124509
743281
10164
10164
10164
10164
10672
10164
10164
10164
10672
34958
34958
34958
34958
36706
34958
34958
34958
36706 62255
428236
5082
5082
5082
5082
5336
5082
5082
5082
5336
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
59598
59598
59598
59598
62578
59598
59598
59598
62578 31127
730076
2541
2541
2541
2541
2668
2541
2541
2541
2668
84700
84700
84700
84700
88935
84700
84700
84700
88935
65835
65835
65835
65835
69127
65835
65835
65835
69127 1037575
806479
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
49434
49434
49434
49434
51906
49434
49434
49434
51906
605567
Year
4
58674
58674
58674
58674
61608
58674
58674
58674
61608
718757
Inventory
40887
40887
40887
40887
42931
40887
40887
40887
42931
500866
APR656656 MAY
656656 JUN656656 JUL 656656 AUG689489SEP 656656OCT 656656NOV 656656DEC 689489Total8044036

No.3
7.7
74705
No.4
10.7
51906
No.5
12.7
61608
No.6
17.7
42931
Product
Price 144.7 JAN
Total
689489
Type of Ready-Made Carton
O
4.7
5870
6149
5590
5590
5590
5590
A
5.7
7826
8199
7454
7454
7454
7454
Year
3
B
7.7
7826
8199
7454
7454
7454 Inventory
7454
Cost
C
10.7
7826
8199
7454
7454
7454
7454
Product
Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
D
14.7
3913
4099
3727
3727
3727
3727
Type
of
Ready-Made
Carton
E
19.7
3913
4099
3727
3727
3727
3727
OF
4.7
25080
26274
23885
23885
23885
23885
22.7
1957
2050
1863
1863
1863
1863
ANormal Carton 5.7
40554
42486
38623
38623
38623
38623

180

5590
5870
5590
5590
5590
5870
68480
7454
7826
7454
7454
7454
7826
91307
7454
7826
7454
7454
7454
7826
91307
7454 AUG 7826 SEP 7454 OCT 7454 NOV 7454 DEC 7826 Total
91307
3727
3913
3727
3727
3727
3913
45653
3727
3913
3727
3727
3727
3913
45653
23885
25080
23885
23885
23885
25080 22827
292596
1863
1957
1863
1863
1863
1957

38623

1037575

4410
4200
4200
4200
4410
51450
5880
5600
5600
5600
5880
68600
5880
5600
5600
5600
5880 DEC 68600 Total
AUG
SEP
OCT
NOV
5880
5600
5600
5600
5880
68600
97828.5 2800931702800 93170
93170
1141333
2940
2800
2940 97828.5
34300
2940
2800
2800
2800
2940
34300
1470
1400
1400
1400
1470
17150
AUG
SEP
OCT
NOV
DEC
Total
13230
12600 102487
12600 102487
13230 107611.4
154350
107611.412600
102487
1255466
11025
10500
10500
10500
11025
128625
8820
8400
8400
8400
8820
102900
4410
4200
4200
4200
4410
51450
4410
4200
4200
4200
4410
51450
2205
2100
2100
2100
2205
25725
73500
70000
70000
70000
73500
857500

40554

38623

38623

38623

40554

473134

Year 1
Inventory
Product

Price

JAN

FEB

Type of Ready-Made Carton


O
4.7
4410
A
5.7
5880
B
7.7
5880
C
10.7
5880
D
14.7
2940
JAN
FEB
Year 1
E
19.7
2940
FInventory
22.7
1470
73500
77000
Normal Carton
No.1
4.3
13230
No.2
11025
JAN 5.7 FEB
Year 2
No.3
7.7
8820
Inventory
80850
84700
No.4
10.7
4410
No.5
12.7
4410
No.6
17.7
2205
JAN
FEB
Year 3
Total
144.7
73500

Inventory

88935

MAR

4620
6160
6160
6160
3080
MAR
3080
1540
70000

APR

MAY

JUN

JUL

AUG

SEP

DEC

Total

Year 2

13860

12600
12600
12600
12600
12600
13230
10500
10500
10500
10500
10500
APR
MAY
JUN
JUL
AUG 11025SEP
9240
8400
8400
8400
8400
8400
8820
77000
77000
77000
77000
77000
80850
4620
4200
4200
4200
4200
4200
4410
4620
4200
4200
4200
4200
4200
4410
2310
2100
2100
2100
2100
2100
2205
MAR
APR
MAY
JUN
JUL
AUG
SEP
77000
70000
70000
70000
70000
70000
73500

84700

NOV

4200
4200
4200
4200
4200
4410
4200
4200
4200
4410
5600
5600
5600
5600
5600
5880
5600
5600
5600
5880
5600
5600
5600
5600
5600
5880
5600
5600
5600
5880
5600
5600
5600
5600
5600
5880
5600
5600
5600
5880
2800
2800
2800
2800
2800
2940
2800
2800
2800
2940
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
2800
2800
2800
2800
2800
2940
2800
2800
2800
2940
1400
1400 70000
1400 73500
1470
1400
1400
1400
70000 1400700001400 70000
70000
70000
70000 1470
73500

11550
MAR

93170

OCT

84700

84700

84700

84700

88935

51450
68600
68600
68600
34300
Total
34300
17150
857500

12600
12600
12600
13230
154350
10500 OCT10500 NOV
10500 DEC
11025
128625
Total
8400
8400
8400
8820
102900
77000
77000
77000
80850
943250
4200
4200
4200
4410
51450
4200
4200
4200
4410
51450
2100
2100
2100
2205
25725
OCT
NOV
DEC
Total
70000
70000
70000
73500
857500

84700

84700

84700

88935

1037575

Year 2

JAN
FEB
MAR
APR
MAY
JUN Inventory
AUG
SEP
OCT
NOV
DEC
Total
Year 4
Year 1JUL
Product
JAN 102487
FEB
MAR
APR
MAY
JUN
DEC 97828.5
Total 1141333
Inventory Price97828.5
93170
93170
93170
93170 CostJUL
93170 AUG
97828.5 SEP 93170 OCT 93170NOV 93170
Inventory

Type of Ready-Made Carton


Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
O
4.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
Type of Ready-Made
Carton6468
A
5.7
6776
6160
6160
6160
6160
6160
6468
6160
6160
6160
6468
75460
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year
5
O
4.7
20727
21714
19740
19740
19740
19740
19740
20727
19740
19740
19740
20727
241815
B
7.7
6468
6776
6160
6160
6160
6160
6160
6468
6160
6160
6160
6468
75460
Inventory 107611.4
112735.7
102487 31920
10248731920
102487
102487
102487
107611.4
102487
102487
102487 107611.4
1255466
A
5.7
33516
35112
31920
31920
31920
33516
31920
31920
31920
33516
391020
C
10.7
6468
6776
6160
6160
6160
6160
6160
6468
6160
6160
6160
6468
75460
B
7.7
45276
47432
43120
43120
43120
43120
43120
45276
43120
43120
43120
45276
528220
D
14.7
3234
3388
3080
3080
3080
3080
3080
3234
3080
3080
3080
3234
37730
E
19.7
3234
3388
3080
3080
3080
3080
3080
3234
3080
3080
3080
3234
37730
C
10.7
62916
65912
59920
59920
59920
59920
59920
62916
59920
59920
59920
62916
734020
F
22.7
1617
1694
1540
1540
1540
1540
1540
1617
1540
1540
1540
1617
18865
D
14.7
43218
45276
41160
41160
41160
41160
41160
43218
41160
41160
41160
43218
504210
Normal
Carton 19.7
E
57918
60676
55160
55160
55160
55160
55160
57918
55160
55160
55160
57918
675710
No.1
4.3
14553
15246
13860
13860
13860
13860
13860
14553
13860
13860
13860
14553
F
22.7
33369
34958
31780
31780
31780
31780
31780
33369
31780
31780
31780
33369 169785
389305
No.2
5.7
12128
12705
11550
11550
11550
11550
11550
12128
11550
11550
11550
12128
141488
Normal Carton
No.3
7.7
9702
10164
9240
9240
9240
9240
9240
9702
9240
9240
9240
9702
113190
No.1
4.3
56889
59598
54180
54180
54180
54180
54180
56889
54180
54180
54180
56889
663705
No.4
10.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
No.2
5.7
62843
65835
59850
59850
59850
59850
59850
62843
59850
59850
59850
62843
733163
No.5
12.7
4851
5082
4620
4620
4620
4620
4620
4851
4620
4620
4620
4851
56595
No.3
7.7
67914
71148
64680
64680
64680
64680
64680
67914
64680
64680
64680
67914
792330
No.6
17.7
2426
2541
2310
2310
2310
2310
2310
2426
2310
2310
2310
2426
28298
No.4
10.7
47187
49434
44940
44940
44940
44940
44940
47187
44940
44940
44940
47187 943250
550515
Total
144.7
80850
84700
77000
77000
77000
77000
77000
80850
77000
77000
77000
80850

Product

No.5
No.6
Total

12.7
17.7
144.7

56007
39029
626808

58674
40887
656656

53340
37170
596960

53340
37170
596960

53340
37170
596960

53340
37170
Year
3
596960

53340
37170
596960

56007
39029
626808

53340
37170
596960

53340
37170
596960

53340
37170
596960

56007
39029
626808

653415
455333
7312760

Inventory
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

Type of Ready-Made Carton


Year 2
O
4.7
5336
5590
5082
5082
5082 Inventory
5082
Cost
A
5.7 JAN 7115 FEB 7454 MAR 6776 APR 6776 MAY 6776 JUN 6776 JUL
Product
Price
B
7.7
7115
7454
6776
6776
6776
6776
Type of Ready-Made
Carton7115
C
10.7
7454
6776
6776
6776
6776
O
4.7
22800
23885
21714
21714
21714
21714
D
14.7
3557
3727
3388
3388
3388
3388
A
5.7
36868
38623
35112
35112
35112
35112
E
19.7
3557
3727
3388
3388
3388
3388
B
7.7
49804
52175
47432
47432
47432
47432
F
22.7
1779
1863
1694
1694
1694
1694
C
69208
72503
65912
65912
65912
65912
Normal
Carton 10.7
No.1
4.3
16008
16771
15246
15246
15246
15246
D
14.7
47540
49804
45276
45276
45276
45276
No.2
5.7
13340
13976
12705
12705
12705
12705
E
19.7
63710
66744
60676
60676
60676
60676
No.3
7.7
10672
11180
10164
10164
10164
10164
F
22.7
36706
38454
34958
34958
34958
34958
No.4
5336
5590
5082
5082
5082
5082
Normal Carton 10.7
No.5
12.7
5336
5590
5082
5082
5082
5082
No.1
4.3
62578
65558
59598
59598
59598
59598
No.6
17.7
2668
2795
2541
2541
2541
2541
No.2
5.7
69127
72419
65835
65835
65835
65835
Total
144.7
88935
93170
84700
84700
84700
84700

No.3
No.4
No.5
No.6
Total
Product

Price

AUG

SEP

OCT

NOV

DEC

Total

5082
5336
5082
5082
5082
5336
62255
6776 AUG 7115 SEP 6776 OCT 6776 NOV 6776 DEC 7115 Total83006
6776
7115
6776
6776
6776
7115
83006
6776
7115
6776
6776
6776
7115
83006
21714
22800
21714
21714
21714
22800
265997
3388
3557
3388
3388
3388
3557
41503
35112
36868
35112
35112
35112
36868
430122
3388
3557
3388
3388
3388
3557
41503
47432
49804
47432
47432
47432
49804
581042
1694
1779
1694
1694
1694
1779
20752

65912

69208

65912

65912

65912

69208

15246
45276
12705
60676
10164
34958
5082
5082
59598
2541
65835
84700

16008
47540
13340
63710
10672
36706
5336
5336
62578
2668
69127
88935

15246
45276
12705
60676
10164
34958
5082
5082
59598
2541
65835
84700

15246
45276
12705
60676
10164
34958
5082
5082
59598
2541
65835
84700

15246
45276
12705
60676
10164
34958
5082
5082
59598
2541
65835
84700

16008
47540 186764
554631
13340
63710 155636
743281
10672
36706 124509
428236
5336
62255
5336
62255
62578
730076
2668
31127
69127
806479
88935 1037575

807422

7.7
74705
78263
71148
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
10.7
51906
54377
49434
49434
49434
49434
49434
51906
49434
49434
49434
51906
605567
12.7
61608
64541
58674
58674
58674 Year
58674
58674
61608
58674
58674
58674
61608
718757
4
17.7
42931
44976
40887
40887
40887 Inventory
40887
40887
42931
40887
40887
40887
42931
500866
144.7 JAN689489 FEB722322 MAR656656 APR656656 MAY656656 JUN656656 JUL656656 AUG689489 SEP 656656 OCT656656 NOV656656 DEC689489 Total
8044036

Type of Ready-Made Carton


O
4.7
5870
6149
5590
5590
5590
5590
Year
3
A
5.7
7826
8199
7454
7454
7454
7454
B
7.7
7826
8199
7454
7454
7454 Inventory
7454
Cost
C
Product
Price 10.7 JAN 7826 FEB 8199 MAR 7454 APR 7454 MAY 7454 JUN 7454 JUL
D
14.7
3913
4099
3727
3727
3727
3727
Type of Ready-Made Carton
E
19.7
3913
4099
3727
3727
3727
3727
O
4.7
25080
26274
23885
23885
23885
23885
F
22.7
1957
2050
1863
1863
1863
1863
A
5.7
40554
42486
38623
38623
38623
38623
Normal
Carton
B
7.7
54784
57393
52175
52175
52175
52175
No.1
4.3
17609
18448
16771
16771
16771
16771
C
10.7
76128
79754
72503
72503
72503
72503
No.2
5.7
14674
15373
13976
13976
13976
13976
D
14.7
52294
54784
49804
49804
49804
49804
No.3
7.7
11739
12298
11180
11180
11180
11180
No.4
10.7
5870
6149
5590
5590
5590
5590
E
19.7
70081
73418
66744
66744
66744
66744
No.5
12.7
5870
6149
5590
5590
5590
5590
F
22.7
40376
42299
38454
38454
38454
38454
No.6
2935
3075
2795
2795
2795
2795
Normal Carton 17.7
Total
144.7
97829
93170
93170
93170
93170
No.1
4.3
68836 102487
72114
65558
65558
65558
65558

5590
5870
5590
5590
5590
5870
68480
7454
7826
7454
7454
7454
7826
91307
7454
7826
7454
7454
7454
7826
91307
7454 AUG 7826 SEP 7454 OCT 7454 NOV 7454 DEC 7826 Total91307
3727
3913
3727
3727
3727
3913
45653
3727
3913
3727
3727
3727
3913
45653
23885
25080
23885
23885
23885
25080
292596
1863
1957
1863
1863
1863
1957
22827

38623

40554

38623

38623

38623

40554

52175
16771
72503
13976
49804
11180
5590
66744
5590
38454
2795
93170
65558

54784
17609
76128
14674
52294
11739
5870
70081
5870
40376
2935
97829
68836

52175
16771
72503
13976
49804
11180
5590
66744
5590
38454
2795
93170
65558

52175
16771
72503
13976
49804
11180
5590
66744
5590
38454
2795
93170
65558

52175
16771
72503
13976
49804
11180
5590
66744
5590
38454
2795
93170
65558

54784 205440
639146
17609
76128 171200
888164
14674
52294 136960
610094
11739
5870
68480
70081
817609
5870
68480
40376
471059
2935
34240
97829
68836 1141333
803083

473134

No.2
5.7
76039
79660
72419
72419
72419
72419
72419
76039
72419
72419
72419
76039
887127
No.3
7.7
82176
86089
78263
78263
78263 Year
78263
78263
82176
78263
78263
78263
82176
958719
5
No.4
10.7
57096
59815
54377
54377
54377 Inventory
54377
54377
57096
54377
54377
54377
57096
666123
No.5
12.7 JAN 67768 FEB 70996 MAR 64541 APR 64541 MAY 64541 JUN 64541 JUL 64541 AUG 67768 SEP 64541 OCT 64541 NOV 64541 DEC 67768 Total790632
Product
Price
No.6
17.7
47224
49473
44976
44976
44976
44976
44976
47224
44976
44976
44976
47224
550952
Type of Ready-Made Carton
Total
144.7
758438
794554
722322
722322
722322
722322
722322
758438
722322
722322
722322
758438
O
4.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457 8848440
75328
A
5.7
8609
9019
8199
8199
8199
8199
B
7.7
8609
9019
8199
8199
8199
8199
Year
4
C
10.7
8609
9019
8199
8199
8199
8199
Cost
D
14.7
4304
4509
4099
4099
4099 Inventory
4099
E
Product
Price 19.7 JAN 4304 FEB 4509 MAR 4099 APR 4099 MAY 4099 JUN 4099 JUL
F
22.7Carton2152
2255
2050
2050
2050
2050
Type of Ready-Made
Normal Carton
O
4.7
27588
28901
26274
26274
26274
26274
No.1
4.3
19370
20292
18448
18448
18448
18448
A
5.7
44610
46734
42486
42486
42486
42486
No.2
5.7
16142
16910
15373
15373
15373
15373
B
7.7
60262
63132
57393
57393
57393
57393
No.3
7.7
12913
13528
12298
12298
12298
12298

181

8199
8609
8199
8199
8199
8609
100437
8199
8609
8199
8199
8199
8609
100437
8199
8609
8199
8199
8199
8609
100437
4099
4304
4099
4099
4099
4304
50219
4099 AUG 4304 SEP 4099 OCT 4099 NOV 4099 DEC 4304 Total50219
2050
2152
2050
2050
2050
2152
25109

26274

18448
42486
15373
57393
12298

27588

19370
44610
16142
60262
12913

26274

18448
42486
15373
57393
12298

26274

18448
42486
15373
57393
12298

26274

18448
42486
15373
57393
12298

27588

19370
44610
16142
60262
12913

321856

225984
520448
188320
703061
150656

Year
Year 21
Inventory
Inventory
Cost
Product
Product

Price
Price

JAN
JAN

FEB
FEB

Type
Type of
of Ready-Made
Ready-Made Carton
Carton
O
4.7
4851
O
4.7
20727
A
5.7
6468
JAN
Year 1
A
5.7 FEB33516
B
7.7
6468
Inventory
73500
77000
B
7.7
45276
C
10.7
6468
C
10.7
62916
D
14.7
3234
D
14.7
43218
E
19.7
3234
JAN
FEB
Year 2
E
19.7
57918
F
22.7
1617
Inventory
80850
84700
F
33369
Normal
Carton 22.7
Normal Carton
No.1
4.3
14553
No.1
4.3
56889
No.2
5.7
12128
JAN
Year 3
No.3
7.7
9702
No.2
5.7 FEB62843
Inventory
88935
93170
No.4
10.7
4851
No.3
7.7
67914
No.5
12.7
4851
No.4
10.7
47187
No.6
17.7
2426
No.5
12.7
56007
JAN 144.7 FEB80850
Total
Year 4
No.6
17.7
39029

Inventory
Total

MAR
MAR

5082

21714
35112
6776
70000
47432
6776
65912
3388
45276
3388
MAR
60676
1694
77000
34958
6776
MAR

15246
59598
12705
10164
65835
84700
5082
71148
5082
49434
2541
58674
MAR
84700
40887
MAR

APR
APR

4620

19740
31920
6160
70000
43120
6160
59920
3080
41160
3080
APR
55160
1540
77000
31780
6160
APR

13860
54180
11550
9240
59850
84700
4620
64680
4620
44940
2310
53340
APR
77000
37170
APR

MAY
MAY

4620

19740
31920
6160
70000
43120
6160
59920
3080
41160
3080
MAY
55160
1540
77000
31780
6160
MAY

13860
54180
11550
9240
59850
84700
4620
64680
4620
44940
2310
53340
MAY
77000
37170
MAY

JUN
JUN

4620

JUL
JUL

4620

AUG
AUG

4620

SEP
SEP

4851

OCT
OCT

4620

NOV
NOV

4620

DEC
DEC

4620

Total
Total

4851

56595

19740
19740
19740
20727
19740
19740
19740
20727
241815
6160
6160
6468
6160
6160
6160
6468
JUL
AUG
SEP
OCT
NOV
DEC
Total 75460
31920
31920
31920
33516
31920
31920
31920
33516
391020
6160
616070000 6160735006468 700006160 70000
6160
6160
6468
75460
70000 43120
43120
43120
45276
43120
43120 70000
43120 73500
45276 857500
528220
6160
6160
6160
6468
6160
6160
6160
6468
75460
59920
59920
59920
62916
59920
59920
59920
62916
734020
3080
3080
3080
3234
3080
3080
3080
3234
37730
41160
41160
41160
43218
41160
41160
41160
43218
504210
3080
3080
3080
3234
3080
3080
3080
3234
37730
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
55160
55160
55160
57918
55160
55160
55160
57918
675710
1540
1540
1540
1617
1540
1540
1540
1617
18865
77000
77000
80850
77000
77000
77000
80850
943250
31780
31780
31780
33369
31780
31780
31780
33369
389305
6160
JUN

Year 3

13860
13860
13860
14553
13860
13860
13860
14553
169785
54180
54180
54180
56889
54180
54180
54180
56889
663705
11550
11550
11550
12128
11550
11550
11550
12128
141488
JUL
AUG
SEP
OCT
NOV
DEC
Total
9240
9240
9240
9702
9240
9240
9240
9702
113190
59850
59850
59850
62843
59850
59850
59850
62843
733163
84700 64680
4620
46208470064680
462088935
4851 84700
4620 84700
4620 84700
4620 88935
4851 1037575
56595
64680
67914
64680
64680
64680
67914
792330
4620
4620
4620
4851
4620
4620
4620
4851
56595
44940
44940
44940
47187
44940
44940
44940
47187
550515
2310
2310
2310
2426
2310
2310
2310
2426
28298
53340
53340
53340
56007
53340
53340
53340
56007
653415
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total 943250
77000
77000
77000
80850
77000
77000
77000
80850
37170
37170
37170
39029
37170
37170
37170
39029
455333
JUN

97828.5
102487 656656
93170 596960
93170 596960
93170596960
9317059696093170
97828.5
144.7
626808
596960
626808 93170
596960 93170
596960 93170
596960 97828.5
626808 1141333
7312760
Year 3

Inventory
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 5
Year
2
Product
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Inventory Price
107611.4JAN112735.7
102487
102487
102487
102487
102487
107611.4
102487
102487
102487
107611.4
1255466
Inventory Cost

Type of Ready-Made Carton


Price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
O
4.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
Type of Ready-Made
A
5.7Carton7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
O
4.7
22800
23885
21714
21714
21714
21714
21714
22800
21714
21714
21714
22800
265997
B
7.7
7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
A
5.7
36868
38623
35112
35112
35112
35112
35112
36868
35112
35112
35112
36868
430122
C
10.7
7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
B
7.7
49804
52175
47432
47432
47432
47432
47432
49804
47432
47432
47432
49804
581042
D
14.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
E
19.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
C
10.7
69208
72503
65912
65912
65912
65912
65912
69208
65912
65912
65912
69208
807422
F
22.7
1779
1863
1694
1694
1694
1694
1694
1779
1694
1694
1694
1779
20752
D
14.7
47540
49804
45276
45276
45276
45276
45276
47540
45276
45276
45276
47540
554631
Normal
Carton 19.7
E
63710
66744
60676
60676
60676
60676
60676
63710
60676
60676
60676
63710
743281
No.1
4.3
16008
16771
15246
15246
15246
15246
15246
16008
15246
15246
15246
16008
186764
F
22.7
36706
38454
34958
34958
34958
34958
34958
36706
34958
34958
34958
36706
428236
No.2
5.7
13340
13976
12705
12705
12705
12705
12705
13340
12705
12705
12705
13340
155636
Normal Carton
No.3
7.7
10672
11180
10164
10164
10164
10164
10164
10672
10164
10164
10164
10672
124509
No.1
4.3
62578
65558
59598
59598
59598
59598
59598
62578
59598
59598
59598
62578
730076
No.4
10.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.2
5.7
69127
72419
65835
65835
65835
65835
65835
69127
65835
65835
65835
69127
806479
No.5
12.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.3
7.7
74705
78263
71148
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
No.6
17.7
2668
2795
2541
2541
2541
2541
2541
2668
2541
2541
2541
2668
31127
No.4
10.7
51906
54377
49434
49434
49434
49434
49434
51906
49434
49434
49434
51906
605567
Total
144.7
88935
93170
84700
84700
84700
84700
84700
88935
84700
84700
84700
88935 1037575

Product

No.5
No.6
Total

12.7
17.7
144.7

61608
42931
689489

64541
44976
722322

58674
40887
656656

58674
40887
656656

58674
40887
656656

58674
40887
656656
Year
4

58674
40887
656656

61608
42931
689489

58674
40887
656656

58674
40887
656656

58674
40887
656656

61608
42931
689489

718757
500866
8044036

Inventory
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

Year 3
Type of Ready-Made Carton
Cost
O
4.7
5870
6149
5590
5590
5590 Inventory
5590
Product
Price
A
5.7 JAN 7826 FEB 8199 MAR 7454 APR 7454 MAY 7454 JUN 7454 JUL
B
7.7Carton7826
8199
7454
7454
7454
7454
Type of Ready-Made
C
10.7
7826
8199
7454
7454
7454
7454
O
4.7
25080
26274
23885
23885
23885
23885
D
14.7
3913
4099
3727
3727
3727
3727
A
5.7
40554
42486
38623
38623
38623
38623
E
19.7
3913
4099
3727
3727
3727
3727
B
7.7
54784
57393
52175
52175
52175
52175
F
22.7
1957
2050
1863
1863
1863
1863
C
10.7
76128
79754
72503
72503
72503
72503
Normal Carton
D
14.7
52294
54784
49804
49804
49804
49804
No.1
4.3
17609
18448
16771
16771
16771
16771
E
19.7
70081
73418
66744
66744
66744
66744
No.2
5.7
14674
15373
13976
13976
13976
13976
FNo.3
22.7
40376
42299
38454
38454
38454
38454
7.7
11739
12298
11180
11180
11180
11180
Normal Carton 10.7
No.4
5870
6149
5590
5590
5590
5590
No.1
4.3
68836
72114
65558
65558
65558
65558
No.5
12.7
5870
6149
5590
5590
5590
5590
No.2
5.7
76039
79660
72419
72419
72419
72419
No.6
17.7
2935
3075
2795
2795
2795
2795
No.3
7.7
82176
86089
78263
78263
78263
78263
Total
144.7
97829
102487
93170
93170
93170
93170

No.4
No.5
No.6
Total

Product

10.7
12.7
17.7
144.7

Price

57096
67768
47224
758438

JAN

59815
70996
49473
794554

FEB

54377
64541
44976
722322

MAR

54377
64541
44976
722322

APR

54377
64541
44976
722322

MAY

54377
64541
Year
5
44976
Inventory
722322

JUN

AUG

SEP

OCT

NOV

DEC

Total

5590
5870
5590
5590
5590
5870
68480
7454 AUG 7826 SEP 7454 OCT 7454 NOV 7454 DEC 7826 Total 91307
7454
7826
7454
7454
7454
7826
91307
7454
7826
7454
7454
7454
7826
91307
23885
25080
23885
23885
23885
25080
292596
3727
3913
3727
3727
3727
3913
45653
38623
40554
38623
38623
38623
40554
473134
3727
3913
3727
3727
3727
3913
45653
52175
54784
52175
52175
52175
54784
639146
1863
1957
1863
1863
1863
1957
22827

72503
49804

16771
66744
13976
38454
11180
5590
65558
5590
72419
2795
78263
93170

54377
64541
44976
722322

JUL

76128
52294

17609
70081
14674
40376
11739
5870
68836
5870
76039
2935
82176
97829

57096
67768
47224
758438
AUG

72503
49804

16771
66744
13976
38454
11180
5590
65558
5590
72419
2795
78263
93170

54377
64541
44976
722322
SEP

72503
49804

16771
66744
13976
38454
11180
5590
65558
5590
72419
2795
78263
93170

54377
64541
44976
722322
OCT

72503
49804

16771
66744
13976
38454
11180
5590
65558
5590
72419
2795
78263
93170

54377
64541
44976
722322
NOV

76128
52294

17609
70081
14674
40376
11739
5870
68836
5870
76039
2935
82176
97829

57096
67768
47224
758438
DEC

888164
610094

205440
817609
171200
471059
136960
68480
803083
68480
887127
34240
958719
1141333

666123
790632
550952
8848440

Total

Type of Ready-Made Carton


O
4.7
6457
6764
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
Year6149
4
A
5.7
8609
9019
8199
8199
8199 Inventory
8199
8199
8609
8199
8199
8199
8609
100437
Cost
B
7.7 JAN 8609 FEB 9019 MAR 8199 APR 8199 MAY 8199 JUN 8199 JUL 8199 AUG 8609 SEP 8199 OCT 8199 NOV 8199 DEC 8609 Total100437
Product
Price
C
10.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Type of Ready-Made Carton
D
14.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
O
4.7
27588
28901
26274
26274
26274
26274
26274
27588
26274
26274
26274
27588
321856
E
19.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
A
5.7
44610
46734
42486
42486
42486
42486
42486
44610
42486
42486
42486
44610
520448
F
22.7
2152
2255
2050
2050
2050
2050
2050
2152
2050
2050
2050
2152
25109
B
7.7
60262
63132
57393
57393
57393
57393
57393
60262
57393
57393
57393
60262
703061
Normal Carton
C
10.7
83741
87729
79754
79754
79754
79754
79754
83741
79754
79754
79754
83741
976981
No.1
4.3
19370
20292
18448
18448
18448
18448
18448
19370
18448
18448
18448
19370
225984
D
14.7
57523
60262
54784
54784
54784
54784
54784
57523
54784
54784
54784
57523
671104
No.2
5.7
16142
16910
15373
15373
15373
15373
15373
16142
15373
15373
15373
16142
188320
E
19.7
77089
80760
73418
73418
73418
73418
73418
77089
73418
73418
73418
77089
899370
No.3
7.7
12913
13528
12298
12298
12298
12298
12298
12913
12298
12298
12298
12913
150656
F
22.7
44414
46529
42299
42299
42299
42299
42299
44414
42299
42299
42299
44414
518165
No.4
10.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.5
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
Normal Carton 12.7
No.6
17.7
3228
3382
3075
3075
3075
3075
3075
3228
3075
3075
3075
3228
37664
No.1
4.3
75719
79325
72114
72114
72114
72114
72114
75719
72114
72114
72114
75719
883391
Total
144.7
107611
112736
102487
102487
102487
102487
102487
107611
102487
102487
102487
107611
No.2
5.7
83643
87626
79660
79660
79660
79660
79660
83643
79660
79660
79660
83643 1255466
975839

No.3
No.4
No.5
No.6
Total

7.7
10.7
12.7
17.7
144.7

90394
62806
74545
51947
834281

94698
65797
78095
54421
874009

86089
59815
70996
49473
794554

86089
59815
70996
49473
794554

86089
59815
70996
49473
794554

86089
59815
70996
49473
794554

86089
59815
70996
49473
794554

90394
62806
74545
51947
834281

86089
59815
70996
49473
794554

86089
59815
70996
49473
794554

86089
59815
70996
49473
794554

90394
62806
74545
51947
834281

1054591
732735
869695
606048
9733284

Year 5
Inventory Cost
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
30346
A
5.7
49071
B
7.7
66289
C
10.7
92115
D
14.7
63275

FEB

MAR

31791
51407
69445
96502
66289

28901
46734
63132
87729
60262

APR

MAY

28901
46734
63132
87729
60262

JUN

28901
46734
63132
87729
60262

JUL

182 28901
46734
63132
87729
60262

AUG

28901
46734
63132
87729
60262

SEP

30346
49071
66289
92115
63275

OCT

28901
46734
63132
87729
60262

NOV

28901
46734
63132
87729
60262

DEC

28901
46734
63132
87729
60262

Total

30346
49071
66289
92115
63275

354041
572492
773367
1074679
738214

No.5
No.6
Total

12.7
17.7
JAN144.7

56007
39029
626808
FEB

Year 1
Inventory Price 73500
JAN

Product

58674
40887
656656
MAR

77000
FEB

53340
37170
596960
APR

70000
MAR

53340
37170
596960
MAY

70000
APR

53340
37170
596960
JUN

53340
37170
Year
3
596960
JUL
Inventory

70000
MAY

70000

JUN
Year 2

53340
56007
53340
53340
53340
37170
39029
37170
37170
37170
596960
596960
AUG 626808SEP 596960 OCT596960 NOV

70000

JUL

73500

AUG

SEP

70000

OCT

56007
39029
626808
DEC

70000NOV 70000
DEC

653415
455333
7312760
Total

73500
Total

857500

Type of Ready-Made Carton


Cost
O
4.7
5336
5590
5082
5082
5082 Inventory
5082
5082
5336
5082
5082
5082
5336
62255
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 2
Product
Price
A
5.7 JAN 7115 FEB 7454 MAR 6776 APR 6776 MAY 6776 JUN 6776 JUL 6776 AUG 7115 SEP 6776 OCT 6776 NOV 6776 DEC 7115 Total83006
Inventory
80850
84700 7454
77000 6776
77000 6776770006776 77000
77000
77000
77000
80850 83006
943250
Type
of Ready-Made
B
7.7Carton7115
6776 77000
6776 80850
7115
6776
6776
6776
7115
O
4.7
22800
23885
21714
21714
21714
21714
21714
22800
21714
21714
21714
22800
265997
C
10.7
7115
7454
6776
6776
6776
6776
6776
7115
6776
6776
6776
7115
83006
A
5.7
36868
38623
35112
35112
35112
35112
35112
36868
35112
35112
35112
36868
430122
D
14.7
3557
3727
3388
3388
3388
3388
3388
3557
3388
3388
3388
3557
41503
JAN 19.7
MAR
APR
MAY
JUN
JUL
AUG 49804
Total
B
7.7 FEB
49804
52175
47432
47432
47432
47432
47432
49804
581042
E
3557
3727
3388
3388
3388
3388
3388
3557SEP 47432
3388 OCT 47432
3388 NOV47432
3388 DEC
3557
41503
Year 3
C
10.7
69208
65912
65912
65912
69208
65912
65912
65912
F
22.7
1779
1863
1694
169484700
1694 84700
1694 84700
1694 88935
1779
1694
1694
1694
1779
20752
Inventory
88935
93170 72503
84700 65912
8470065912
84700
84700
84700 69208
88935 807422
1037575
D
47540
49804
45276
45276
45276
45276
45276
47540
45276
45276
45276
47540
554631
Normal
Carton 14.7
E
19.7
63710
66744
60676
60676
60676
60676
60676
63710
60676
60676
60676
63710 186764
743281
No.1
4.3
16008
16771
15246
15246
15246
15246
15246
16008
15246
15246
15246
16008
F
22.7
36706
38454
34958
34958
34958
34958
34958
36706SEP 12705
34958 OCT 12705
34958 NOV
34958 DEC
36706 155636
428236
No.2
5.7 FEB
13340
13976
12705
12705
12705
12705
12705
13340
12705
13340
JAN
MAR
APR
MAY
JUN
JUL
AUG
Total
Year 4
Normal Carton
No.3
7.7
10672
11180
10164
10164
10164
10164
10164
10672
10164
10164
10164
10672
124509
Inventory
97828.5
102487 65558
93170 59598
9317059598
93170
93170
93170 62578
97828.5
1141333
No.1
4.3
62578
59598
59598
59598
62578
59598
59598
59598
730076
No.4
10.7
5336
5590
5082
508293170
5082 93170
5082 93170
5082 97828.5
5336
5082
5082
5082
5336
62255
No.2
5.7
69127
72419
65835
65835
65835
65835
65835
69127
65835
65835
65835
69127
806479
No.5
12.7
5336
5590
5082
5082
5082
5082
5082
5336
5082
5082
5082
5336
62255
No.3
7.7
74705
78263
71148
71148
71148
71148
71148
74705
71148
71148
71148
74705
871563
No.6
17.7
2668
2795
2541
2541
2541
2541
2541
2668
2541
2541
2541
2668
31127
JAN144.7
MAR
APR
MAY
JUN
JUL
AUG 88935
Total
Year 5
No.4
10.7 FEB
51906
54377
49434
49434
49434
49434
49434
51906SEP 84700
49434 OCT 84700
49434 NOV
49434 DEC
51906 1037575
605567
Total
88935
93170
84700
84700
84700
84700
84700
84700
88935
No.5
12.7
61608
64541
58674102487
58674 102487
58674107611.4
61608 102487
58674
58674
58674
61608
718757
Inventory 107611.4
112735.7
102487 58674
10248758674
102487
102487
102487
107611.4
1255466
No.6
17.7
42931
44976
40887
40887
40887
40887
40887
42931
40887
40887
40887
42931
500866
4
Total
144.7
689489
722322
656656
656656
656656 Year
656656
656656
689489
656656
656656
656656
689489 8044036

Year 4

Inventory
Product

Price

JAN

FEB

MAR

APR

MAY

JUN
Year 3

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Cost
O
4.7
5870
6149
5590
5590
5590 Inventory
5590
5590
5870
5590
5590
5590
5870
68480
Product
Price
A
5.7 JAN 7826 FEB 8199 MAR 7454 APR 7454 MAY 7454 JUN 7454 JUL 7454 AUG 7826 SEP 7454 OCT 7454 NOV 7454 DEC 7826 Total91307
Type of Ready-Made
B
7.7Carton7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
O
4.7
25080
26274
23885
23885
23885
23885
23885
25080
23885
23885
23885
25080
292596
C
10.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
A
5.7
40554
42486
38623
38623
38623
38623
38623
40554
38623
38623
38623
40554
473134
D
14.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
E
19.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
B
7.7
54784
57393
52175
52175
52175
52175
52175
54784
52175
52175
52175
54784
639146
F
22.7
1957
2050
1863
1863
1863
1863
1863
1957
1863
1863
1863
1957
22827
C
10.7
76128
79754
72503
72503
72503
72503
72503
76128
72503
72503
72503
76128
888164
Normal
Carton 14.7
D
52294
54784
49804
49804
49804
49804
49804
52294
49804
49804
49804
52294
610094
No.1
4.3
17609
18448
16771
16771
16771
16771
16771
17609
16771
16771
16771
17609
E
19.7
70081
73418
66744
66744
66744
66744
66744
70081
66744
66744
66744
70081 205440
817609
No.2
5.7
14674
15373
13976
13976
13976
13976
13976
14674
13976
13976
13976
14674
F
22.7
40376
42299
38454
38454
38454
38454
38454
40376
38454
38454
38454
40376 171200
471059
No.3
7.7
11739
12298
11180
11180
11180
11180
11180
11739
11180
11180
11180
11739
136960
Normal Carton
No.4
10.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.1
4.3
68836
72114
65558
65558
65558
65558
65558
68836
65558
65558
65558
68836
803083
No.5
12.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.2
5.7
76039
79660
72419
72419
72419
72419
72419
76039
72419
72419
72419
76039
887127
No.6
17.7
2935
3075
2795
2795
2795
2795
2795
2935
2795
2795
2795
2935
34240
No.3
7.7
82176
86089
78263
78263
78263
78263
78263
82176
78263
78263
78263
82176
958719
Total
144.7
97829
102487
93170
93170
93170
93170
93170
97829
93170
93170
93170
97829
No.4
10.7
57096
59815
54377
54377
54377
54377
54377
57096
54377
54377
54377
57096 1141333
666123
No.5
12.7
67768
70996
64541
64541
64541
64541
64541
67768
64541
64541
64541
67768
790632
No.6
17.7
47224
49473
44976
44976
44976
44976
44976
47224
44976
44976
44976
47224
550952
5
Total
144.7
758438
794554
722322
722322
722322 Year
722322
722322
758438
722322
722322
722322
758438 8848440
Inventory
Product

Price

JAN

FEB

MAR

APR

MAY

JUN
Year 4

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Cost
O
4.7
6457
6764
6149
6149
6149 Inventory
6149
6149
6457
6149
6149
6149
6457
75328
Product
Price
A
5.7 JAN 8609 FEB 9019 MAR 8199 APR 8199 MAY 8199 JUN 8199 JUL 8199 AUG 8609 SEP 8199 OCT 8199 NOV 8199 DEC 8609 Total
100437
B
7.7Carton8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Type of Ready-Made
C
10.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
O
4.7
27588
28901
26274
26274
26274
26274
26274
27588
26274
26274
26274
27588
321856
D
14.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
A
5.7
44610
46734
42486
42486
42486
42486
42486
44610
42486
42486
42486
44610
520448
E
19.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
B
7.7
60262
63132
57393
57393
57393
57393
57393
60262
57393
57393
57393
60262
703061
F
22.7
2152
2255
2050
2050
2050
2050
2050
2152
2050
2050
2050
2152
25109
C
10.7
83741
87729
79754
79754
79754
79754
79754
83741
79754
79754
79754
83741
976981
Normal
Carton 14.7
D
57523
60262
54784
54784
54784
54784
54784
57523
54784
54784
54784
57523
671104
No.1
4.3
19370
20292
18448
18448
18448
18448
18448
19370
18448
18448
18448
19370
E
19.7
77089
80760
73418
73418
73418
73418
73418
77089
73418
73418
73418
77089 225984
899370
No.2
5.7
16142
16910
15373
15373
15373
15373
15373
16142
15373
15373
15373
16142
F
22.7
44414
46529
42299
42299
42299
42299
42299
44414
42299
42299
42299
44414 188320
518165
No.3
7.7
12913
13528
12298
12298
12298
12298
12298
12913
12298
12298
12298
12913
150656
Normal Carton
No.4
10.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.1
4.3
75719
79325
72114
72114
72114
72114
72114
75719
72114
72114
72114
75719
883391
No.5
12.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.2
5.7
83643
87626
79660
79660
79660
79660
79660
83643
79660
79660
79660
83643
975839
No.6
17.7
3228
3382
3075
3075
3075
3075
3075
3228
3075
3075
3075
3228 1054591
37664
No.3
7.7
90394
94698
86089
86089
86089
86089
86089
90394
86089
86089
86089
90394
Total
144.7
107611
112736
102487
102487
102487
102487
102487
107611
102487
No.4
10.7
62806
65797
59815
59815
59815
59815
59815
62806
59815 102487
59815 102487
59815 107611
62806 1255466
732735
No.5
12.7
74545
78095
70996
70996
70996
70996
70996
74545
70996
70996
70996
74545
869695
No.6
17.7
51947
54421
49473
49473
49473
49473
49473
51947
49473
49473
49473
51947
606048
Total
144.7
834281
874009
794554
794554
794554
794554
794554
834281
794554
794554
794554
834281 9733284

Year 5
Inventory Cost
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
30346
A
5.7
49071
B
7.7
66289
C
10.7
92115
D
14.7
63275
E
19.7
84798
F
22.7
48856
Normal Carton
No.1
4.3
83291
No.2
5.7
92008
No.3
7.7
99433
No.4
10.7
69086
No.5
12.7
82000
No.6
17.7
57142
Total
144.7
917710

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

31791
51407
69445
96502
66289
88836
51182

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

30346
49071
66289
92115
63275
84798
48856

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

87257
96389
104168
72376
85905
59863
961410

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

83291
92008
99433
69086
82000
57142
917710

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

183

Total

30346
49071
66289
92115
63275
84798
48856

354041
572492
773367
1074679
738214
989307
569981

83291
971730
92008 1073423
99433 1160050
69086
806009
82000
956665
57142
666652
917710 10706612

No.6
Total

Year 2

17.7
144.7

JAN

Inventory Price
Product

42931
689489

FEB

80850
JAN

44976
722322
MAR

84700
FEB

40887
656656
APR

77000
MAR

40887
656656

MAY

77000
APR

40887
656656

77000
MAY

40887
Year
4
656656

JUN InventoryJUL

77000
JUN
Year 3

40887
656656

42931
689489

AUG

77000
JUL

40887
656656

SEP

AUG80850 SEP

40887
656656

OCT

40887
656656

NOV

77000OCT 77000NOV

42931
689489
DEC

77000
DEC

500866
8044036
Total

80850
Total

943250

Type of Ready-Made Carton


Cost
O
4.7
5870
6149
5590
5590
5590 Inventory
5590
5590
5870
5590
5590
5590
5870
68480
Product
Price
AUG 7826 SEP 7454 OCT
JAN 5.7 JANFEB7826 FEB MAR
MAY MAY 7454
JUNJUN 7454
JULJUL 7454AUG
OCT 7454 NOV
NOV
Total
A
8199 MAR APR
7454 APR 7454
7454 DECDEC
7826 Total 91307
Year 3
B
7.7Carton7826
7454 84700
7454
7826
7454
7454
7454
Type
of Ready-Made
Inventory
88935
93170 8199
84700 745484700 7454 847007454 84700
88935
84700
84700
84700 7826
88935 91307
1037575
C
10.7
7826
8199
7454
7454
7454
7454
7454
7826
7454
7454
7454
7826
91307
O
4.7
25080
26274
23885
23885
23885
23885
23885
25080
23885
23885
23885
25080
292596
D
14.7
3913
4099
3727
3727
3727
3727
3727
3913
3727
3727
3727
3913
45653
A
5.7
40554
42486
38623
38623
38623
38623
38623
40554
38623
38623
38623
40554
473134
E
3913
4099
3727
3727
3727
3727
3727AUG 54784
3913 SEP 52175
3727 OCT52175
3727 NOV
3727
3913
45653
B
7.7 FEB
54784
57393
52175
52175
52175
52175
52175
52175
54784
639146
JAN 19.7
MAR
APR
MAY
JUN
JUL
DEC
Total
Year 4
F
22.7
1957
2050
1863
1863
1863
1863
1863
1957
1863
1863
1863
1957
22827
C
10.7
76128
79754
72503
72503
72503
72503
72503
76128
72503
72503
72503
76128
888164
Inventory
97828.5
102487
93170
93170
93170
93170
93170
97828.5
93170
93170
93170
97828.5
1141333
Normal Carton 14.7
D
52294
54784
49804
49804
49804
49804
49804
52294
49804
49804
49804
52294
610094
No.1
4.3
17609
18448
16771
16771
16771
16771
16771
17609
16771
16771
16771
17609
205440
E
19.7
70081
73418
66744
66744
66744
66744
66744
70081
66744
66744
66744
70081
817609
No.2
5.7
14674
15373
13976
13976
13976
13976
13976
14674
13976
13976
13976
14674
171200
F
22.7
40376
42299
38454
38454
38454
38454
38454
40376
38454
38454
38454
40376
471059
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Year 5 Carton
No.3
7.7
11739
12298
11180
11180
11180
11180
11180
11739
11180
11180
11180
11739
136960
Normal
No.4
10.7
5870
6149
5590
5590102487
5590 102487
5590 102487
5590 107611.4
5870
5590
5590
5590
5870
68480
Inventory 107611.4
112735.7
102487 65558
10248765558
102487
102487
102487
107611.4
1255466
No.1
4.3
68836
72114
65558
65558
65558
68836
65558
65558
65558
68836
803083
No.5
12.7
5870
6149
5590
5590
5590
5590
5590
5870
5590
5590
5590
5870
68480
No.2
5.7
76039
79660
72419
72419
72419
72419
72419
76039
72419
72419
72419
76039
887127
No.6
17.7
2935
3075
2795
2795
2795
2795
2795
2935
2795
2795
2795
2935
34240
No.3
7.7
82176
86089
78263
78263
78263
78263
78263
82176
78263
78263
78263
82176
958719
Total
144.7
97829
102487
93170
93170
93170
93170
93170
97829
93170
93170
93170
97829 1141333
No.4
10.7
57096
59815
54377
54377
54377
54377
54377
57096
54377
54377
54377
57096
666123

Year 5

No.5
No.6
Total

12.7
17.7
144.7

67768
47224
758438

70996
49473
794554

64541
44976
722322

64541
44976
722322

64541
44976
722322

64541
44976
722322

Year 5

64541
44976
722322

67768
47224
758438

64541
44976
722322

64541
44976
722322

64541
44976
722322

67768
47224
758438

790632
550952
8848440

Inventory
Product

Price

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Type of Ready-Made Carton


Year 4
O
4.7
6457
6764
6149
6149
6149 Inventory
6149
6149
6457
6149
6149
6149
6457
75328
Cost
A
5.7 JAN 8609 FEB 9019 MAR 8199 APR 8199 MAY 8199 JUN 8199 JUL 8199 AUG 8609 SEP 8199 OCT 8199 NOV 8199 DEC 8609 Total100437
Product
Price
B
7.7Carton8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
Type
of Ready-Made
C
10.7
8609
9019
8199
8199
8199
8199
8199
8609
8199
8199
8199
8609
100437
O
4.7
27588
28901
26274
26274
26274
26274
26274
27588
26274
26274
26274
27588
321856
D
14.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
A
5.7
44610
46734
42486
42486
42486
42486
42486
44610
42486
42486
42486
44610
520448
E
19.7
4304
4509
4099
4099
4099
4099
4099
4304
4099
4099
4099
4304
50219
B
7.7
60262
63132
57393
57393
57393
57393
57393
60262
57393
57393
57393
60262
703061
F
22.7
2152
2255
2050
2050
2050
2050
2050
2152
2050
2050
2050
2152
25109
C
10.7
83741
87729
79754
79754
79754
79754
79754
83741
79754
79754
79754
83741
976981
Normal Carton
D
14.7
57523
60262
54784
54784
54784
54784
54784
57523
54784
54784
54784
57523
671104
No.1
4.3
19370
20292
18448
18448
18448
18448
18448
19370
18448
18448
18448
19370
225984
E
19.7
77089
80760
73418
73418
73418
73418
73418
77089
73418
73418
73418
77089
899370
No.2
5.7
16142
16910
15373
15373
15373
15373
15373
16142
15373
15373
15373
16142
188320
F
22.7
44414
46529
42299
42299
42299
42299
42299
44414
42299
42299
42299
44414
518165
No.3
7.7
12913
13528
12298
12298
12298
12298
12298
12913
12298
12298
12298
12913
150656
Normal Carton
No.4
10.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.1
4.3
75719
79325
72114
72114
72114
72114
72114
75719
72114
72114
72114
75719
883391
No.5
12.7
6457
6764
6149
6149
6149
6149
6149
6457
6149
6149
6149
6457
75328
No.2
5.7
83643
87626
79660
79660
79660
79660
79660
83643
79660
79660
79660
83643
975839
No.6
17.7
3228
3382
3075
3075
3075
3075
3075
3228
3075
3075
3075
3228
37664
No.3
7.7
90394
94698
86089
86089
86089
86089
86089
90394
86089
86089
86089
90394 1054591
Total
144.7
107611
112736
102487
102487
102487
102487
102487
107611
102487
102487
102487
107611 1255466
No.4
10.7
62806
65797
59815
59815
59815
59815
59815
62806
59815
59815
59815
62806
732735
No.5
12.7
74545
78095
70996
70996
70996
70996
70996
74545
70996
70996
70996
74545
869695
No.6
17.7
51947
54421
49473
49473
49473
49473
49473
51947
49473
49473
49473
51947
606048
Total
144.7
834281
874009
794554
794554
794554
794554
794554
834281
794554
794554
794554
834281 9733284

Year 5
Inventory Cost
Product

Price

JAN

Type of Ready-Made Carton


O
4.7
30346
A
5.7
49071
B
7.7
66289
C
10.7
92115
D
14.7
63275
E
19.7
84798
F
22.7
48856
Normal Carton
No.1
4.3
83291
No.2
5.7
92008
No.3
7.7
99433
No.4
10.7
69086
No.5
12.7
82000
No.6
17.7
57142
Total
144.7
917710

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

31791
51407
69445
96502
66289
88836
51182

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

30346
49071
66289
92115
63275
84798
48856

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

28901
46734
63132
87729
60262
80760
46529

87257
96389
104168
72376
85905
59863
961410

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

83291
92008
99433
69086
82000
57142
917710

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

79325
87626
94698
65797
78095
54421
874009

184

Total

30346
49071
66289
92115
63275
84798
48856

354041
572492
773367
1074679
738214
989307
569981

83291
971730
92008 1073423
99433 1160050
69086
806009
82000
956665
57142
666652
917710 10706612

Chapter 4
Price comparison table(TH Baht)
Name of company
M Shop Thai Box XN paperbox DPS-psot box NPC Box Scpaperpack Scpaperbox
Size of Normal Carton
14 x 20 x 6 cm.
4.6
3.6
3.6
3.7
4
5.3
17 x 25 x 9 cm.
5.8
4.6
4.4
4.4
4.8
7.4
20 x 30 x 11 cm.
7.5
5.6
5.7
5.7
6.2
9.4
22 x 35 x 14 cm.
9.5
7.1
7.2
7.2
7.9
12.3
24 x 40 x 17 cm.
11.5
8.6
8.7
8.7
9.5
14.5
30 x 45 x 20 cm.
18
14
14
15
16.2
22.9

Name of company
M Shop Thai Box
Size of Ready-Made Carton
11 x 17 x 6 cm.
5.5
14 x 20 x 6 cm.
6.7
17 x 25 x 9 cm.
8.9
20 x 30 x 11 cm.
11.9
22 x 35 x 14 cm.
16.5
24 x 40 x 17 cm.
21
30 x 45 x 20 cm.
-

XN paperbox

DPS-psot box

NPC Box

Scpaperpack

Scpaperbox

Thai Post

3.9
4.6
6.2
9
12.5
16.9
20

4.2
5.2
7.2
10.2
14.2
-

4
6
9
12
17
24

4.5
5.3
7.2
10.3
14.2
19.3
-

5.3
6.5
9
12.9
17.7
23.8
-

9
12
16
20
25
32

Chapter 6

. .. 2541

8 48
7 42


1 5
1
20
1

1 6

185

(
)

(
)

4

3
7

13

1
6

30

90
45

186


60

Chapter 8:Political Risk


8 "" LPG/NGV 2556
updated: 31 .. 2555 15:07:04 .

2 3
2556
8
24.82
18.13 21.38
6 50 3


90 8.3
6 900

150
(.) 50
2

187

5
()


2. (.)
13.28 10.50

. () 1 .
. .
. 2
3. 90
5% 6%
3
.


.
4. 91 95

(.) 91 8
95 17-25% 95 1 2

95
95 1-2 95

5. 1.7
1.09
2556

91
91 1 2556 53

91

188

6. (Power Development Plan PDP) PDP


2013
. 2
2 2556
( 2013)
7. (Independent Power Producer IPP)
20 2555

100%

8. (Feed in tariff)
. 5.12
(Internal rate of return-IRR) 12%


6.50

189

Reference
Bangkokbiznews. (21, May 2012). Corrugated paper product in company. Retrieved
from http://www.bangkokbiznews.com/home/
Christopher , W. R. (n.d.). Asia opportunities: Asean economic community (aec) in 2015.
Retrieved from http://www.business-inasia.com/asia/asean_economic_community.html
Dapartment of Business Development Ministry of commerce. (n.d.). Commercial
registration. Retrieved from http://www.dbd.go.th/mainsite/index.php?id=101&L=1
DPS-Postbox. (n.d.). Information of company. Retrieved from http://www.dpspostbox.com/?cid=1289592
Jacobs. (n.d.). Policies. Retrieved from http://www.jacobstrading.com/policies.html
MakeWebEasy. (n.d.). Design service. Retrieved from
http://www.makewebeasy.com/webdesign/?gclid=CJnA0JPBkrUCFVF96wodClkAqg
Naitamtook. (n.d.). Information of product. Retrieved from
http://www.naitamtook.com/brochour.html
National Statistical Office. (1, January 2011). e commerce . Retrieved from
http://service.nso.go.th/nso/nsopublish/citizen/news/news_e-comm.jsp
Numchoke. (n.d.). . Retrieved from
http://www.numchoke.com/index.php?lay=show&ac=cat_show_pro_detail&cid=181
7&pid=77512
Packingsiam. (1, January 2013). (carton). Retrieved from
http://www.packingsiam.com/index.php?lay=show&ac=article&Id=539312388&Ntyp
e=7
Paditphat, D. P. (4, July 2011). . Retrieved from
http://www.tradelogistics.go.th/download/file/5ee4543c.pdf
Pandascreen. (n.d.). . Retrieved from http://www.pandascreen.com/main/
.html
pandatape. (n.d.). Product. Retrieved from www.pandatape.com
PaperBoxCompany. (n.d.). . Retrieved from
http://msrpaperbox.com/board/article

190

"Paper Industry." Gale Encyclopedia of U.S. Economic History. 2000. Retrieved


February 04, 2013 from Encyclopedia.com:http://www.encyclopedia.com/doc/1G23406400700.html
PJ-box. (n.d.). Information of company. Retrieved from http://www.pj-box.com
Pornpanithan pack. (n.d.). . Retrieved from http://www.pt-pack.com/
PRACHACHAT ONLINE. (31, August 2011). 7 300 2
40%. Retrieved from
http://www.prachachat.net/news_detail.php?newsid=1314755530&grpid=02&catid=no

Provincial Electricity Authority. (4, December 2000). . Retrieved


from http://www.eppo.go.th/power/pw-Rate-PEA.html
Provincial Waterworks Authority. (n.d.). . Retrieved from
http://www.pwa.co.th/service/tariff_rate.html
Pupaiboon, A. Y. (n.d.). . Retrieved from
http://www.dae.mi.th/world.htm
Qualitycartons. (n.d.). . Retrieved from
http://www.qualitycartons.com/paper_qcc.html
SarntiPackink. (n.d.). Type of box. Retrieved from
http://www.sarnti.co.th/sarnti_paper/content_desc.php?cmd=service&id=3
SCG trading company. (21, December 2012). Established of trading business in thailand.
Retrieved from http://www.scg-trading.com/
SCpaperpack. (n.d.). . Retrieved from http://www.scpaperpack.co.th/
Social Security Office. (n.d.). . Retrieved from
http://www.sso.go.th/wpr/home.jsp?lang=th
Thaihometown. (n.d.). Information of building. Retrieved from
http://www.thaihometown.com/buildings/20512
Thailandpost. (n.d.). . Retrieved from http://www.thailandpost.com/home.php
Thailandpost. (1, January 2013). . Retrieved from
http://www.thailandpost.com/service-detail.php?sid=21&service=91
Thaipaperbox. (n.d.). . Retrieved from
http://www.thaipaperbox.com/about-paper.php
Topboosters. (n.d.). Lpg ngv? . Retrieved from
http://www.topboosters.net/wizContent.asp?wizConID=97&txtmMenu_ID=59

191

Trueonline. (n.d.). Promotion internet. Retrieved from


http://trueonline.truecorp.co.th/packagedetail/234/ _15_Mbps._899__
_ _72_
. (n.d.). Picture. Retrieved from http://www.xn-12caaab5a0g3dvante5cxc8byaj2kc10a.com
. (n.d.). . Retrieved from http://www.facebook.com/chamcard
. (29, August 2012). 2 2555 (
2555)( ). Retrieved from
http://www.ryt9.com/s/oie/1477847

192

You might also like