1

I. SUMMARY OF THE PROJECT

Nowadays, its really hard to think what business to establish because it seems that
everything is being already offered in the market by different entrepreneurs. Though its hard to
think of what business to introduce, the company realized that creating a business is not about
creating a new product but it can also be finding of what supply doesnt equate its demand, and
make an answer for it. Printing business has a high consumer demand in the market but there is no
sufficient numbers of printing shops that can accommodate the number of consumers that causes
delays of the production. Therefore the company decided to establish a printing business to catch
that market.

A. NAME OF THE FIRM








The name of the company is Colour Counts. The word Colour is from the chiefly British
variation of Color. The word Counts means that they (buyer) can trust or depend on the good
quality of all the items we are selling.

B. LOCATION OF THE BUSINESS

Colour Counts is proposed to be located at the A. Regidor Street, San Pablo City Shopping Mall
Stall #6 near the Water District Bayad Center. The owners have secured this location through renting
the stall. It has a total area of 30 square meters.

C. DESCRIPTION OF THE PROJECT

The company provides other services fundamentally focused on personalizing various stuff such
as corporate giveaways and stamping of shirt and sportswear. Its not only prints the designs but also
2

creates and lay outs outstanding products to meet the clients needs and demand. It first offered
printing services in corporate giveaways such as personalized tumblers and button pins. In addition
to this, it also made a reputation in high quality shirt stamping/printing because of their unique
designs and superb quality.
Colour Counts owners are not only focused on profits but are more concerned in providing
high quality of service to gain more clients and to maintain their loyalty and retention. It has well-
rounded staff members who make sure that every client who walks in its stores go out with smile and
contentment on their faces. Every staff member is oriented with competent knowledge and skills
with regards to the companys products and services. They are acquainted with everything they have
to know. In addition to this, they have excellent customer relation skills.

II. MANAGEMENT ASPECTS
A. MISSION
Colour Counts believes in offering outstanding quality of products and services determined
to satisfy every clients need. It does its utmost effort to ensure clients loyalty and retention.

VISION
Colour Counts will be a known business here in San Pablo City offering high quality printed
products that suites to the needs of different people.

B. GOALS

To offer high quality products and good services with an affordable prices.
Its aim is to be on top and grab the first spot in the printing industry.
It is into the business of making profits, providing a good product or service which is not being
produced currently.

OBJECTIVES
To be competitive and consistent in providing good quality and service in various social classes.
To have a harmonious relationship to the customers while providing good products and
satisfactory services.





3

C. LEGAL STRUCTURE AND OWNERSHIP
The company will be considered as a general partnership. Three persons own the business
jointly and share profits and losses of the business as spelled out in the partnership agreement. Each
of the owners is potentially responsible for the full amount of all liabilities of the business.

D. ORGANIZATIONAL CHART













Functions and Responsibilities
Owners
The owners control the resources and expenditures of the business. They are in charge of
overall operations. They are also in-charge in making and planning the strategic plan of the business,
responsible for the marketing strategy of the company, and also for the financial statements of the
company and computing the asset and liability of the business and in balancing all the expenses of
the business.
Designer/Cashier
The cashiers are required to have the capability to handle money promptly and precisely, that
includes receiving money from customers and returning the appropriate change. He is also the
designer of the product.
Tailor
The tailor is responsible to makes, repairs, or alters clothing professionally.


OWNERS
Designer/Cashier Tailor
4

E. SKILLS/QUALIFICATION
The employees should be at least high school graduate with pleasing personality, honest and
responsible. They should also orient with competent knowledge and skills with regards to the
companys products and services and should have customer relation skills.

III. MARKETING ASPECTS
Respondents
Due to a large number of people that may become the possible customers, the researchers
conduct a survey and we got at least 100 respondents from San Pablo. Respondents were identified
after they have shown interest in buying in Colour Counts.

Market No. of Respondents
Working People 60
Students 40
Total: 100

A. DEMAND STUDY
Ages
Total
15 to 25 26 to 35 36 &
above
Have you imprinting T-shirt? Yes 44 26 26 96
No 4 0 0 4
Do you buy Sportswear? Yes 34 18 22 74
No 14 8 4 26
Do you buy Giveaways such as Button
Pins and Tumblers?
Yes 34 20 26 80
No 14 6 0 20
When we put up a printing business,
are you going to buy from us?
Yes 40 26 26 92
No 8 0 0 8



If YES, how often?
Once a week 0 0 0 0
Once a month 12 8 4 24
Once a year 4 4 0 8
3 to 4 times a
month
0 0 4 4
4 to 5 times or
more often
24 14 18 56
Never 8 0 0 8
5

The result shows that almost of the 100 respondents said that they will willing to buy Colour
Counts products, this result imply that there is a big fraction that our products will be viable to the
target markets.

Demand
The proponents chose to establish a printing business due to its increasing demand. Lots of people
would like to purchase printed T-shirt to own picture printed in a shirt in just an hour or he can even
personalize a design that he likes to be printed in his T- shirt. People also purchase Sportswear for some
events in their company or in school. And they also buy giveaways for gifts in an occasion like birthdays.


Every year the estimated number of population in San Pablo increase based on the gathered data on
NSO is 3,877. Based on the increasing rate of population, it was projected that in the next 5 years, population
will still continue to rise, thereby creating more demand for printing products.

TARGET MARKET
Colour Counts will have a broad target market specifically, the general public. People of all
ages, children through adults will be included in the target market. This product is not a high priced
item and, as a result, it will be available to nearly all people regardless of varying incomes. Locals
and residents from nearby cities in San Pablo City, with varying ages and differing income levels, it
will all be included in the target market of Colour Counts.




0
50000
100000
150000
200000
2
0
0
8
2
0
0
9
2
0
1
0
2
0
1
1
2
0
1
2
2
0
1
3
2
0
1
4
2
0
1
5
2
0
1
6
2
0
1
7
2
0
1
8
Population of Local Residents and
Students of San Pablo City
Local Residents
Students
6

Demographics
Age
15 to 25 years old
26 to 35 years old
36 and above

Monthly Income
Php 500 to Php 1,000
Php 1,000 to Php 2,000
Php 2,000 to Php 3,000
Php 3,000 and above


MARKET SEGMENTATION
Colour Counts will focus two significant customer groups:
Students: A significant number of students prefer to shop at high quality
products. These students are a strong customer base for Color Counts.
Local Residents: Colour Counts will provide superb quality products to
people residing in San Pablo City.










60%
40%
Market Segmentation
Local Residents
Students
7

B. SUPPLY STUDY







0
10
20
30
40
50
60
70
80
Produce (pcs.) Sales (pcs.) Income
(thousand)
Kostom 60 60 14.4
House of Art 75 75 17.625
Printed T-Shirt
0
10
20
30
40
50
60
Produce
(pcs.)
Sales (pcs.) Income
(thousand)
P.Jordan 55 55 27.5
Alidio's Sportswear 50 50 27.5
Sportswear
8







This is the estimated Supply for products based on our study. It shows that the number of pieces that
produce and sell monthly is high and they also have a higher income monthly. This study indicates that
Colour Counts has a chance to meet a high demand from consumer and also a high income.









0
50
100
150
200
Produce (pcs.) Sales (pcs.) Income
(thousand)
Kostom 145 145 3.625
House of Art 200 200 4
Button Pin
0
20
40
60
80
100
Produce (pcs.) Sales (pcs.) Income
(thousand)
Kostom 95 95 9.5
House of Art 80 80 7.6
Tumbler
9

C. COMPETITIVE ANALYSIS


Sales Forecast
PRODUCTS PRICE NO. OF PIECES MONTHLY SALES
T-Shirt Php. 225.00 200 Php. 45,000.00
Tumbler Php.120.00 (Big)
Php. 90.00 (Small)
70
100
8,400.00
9,000.00
Button Pin Php.12.00 200 3,000.00
Sportswear Php. 450.00 100 45,000.00
TOTAL Php. 110,400.00






Criteria Colour
Counts
Kostom P. Jordan Alidios
Sportswear
House of Art
Type of
Establishment
Stall Stall Stall Stall Stall
Location S.P.C. Proper S.P.C. Proper S.P.C. Proper S.P.C. Proper S.P.C. Proper
Products Printed T-
shirt,
sportswear,
Giveaways
such as
tumbler and
Button Pins
Printed T-
shirt,
sportswear,
Giveaways
such as
tumbler and
Button Pins
Sportswear Sportswear Printed T-
shirt
Price/Value Prices based
on costs of
superb
quality
materials
Based on the
brand of the
business
Based on the
cost of the
products
Based on the
cost of the
products
Based on the
competitors
rate
Targeted
Demographic
Workers and
Students,
People from
all walks of
life
People from
an walks of
life
People from
an walks of
life
People from
an walks of
life
People from
an walks of
life
10

D. MARKETING PROGRAM

Product Strategy
Colour Counts will offer to its customer the fast and beautiful printed products with the use of a
digital printing. The Printed T-shirts, Sportswear, Giveaways like Button Pins and Tumbler will be produced
with a short period of time.
Packaging Strategy
Colour Counts business will serve the product with paper bags or boxes.
Pricing Strategy
The printed products price will be in the moderate range and comparable to other
competitors. The price will be determined by not only what the going rate in the area is, but also by
the percentage of actual cost of the products. The products of Colour Counts are affordable. The
price is based on the materials that will be use in printing. And customers will have the best
satisfaction with an assurance of high-quality products.
Place Strategy
Colour Counts is a stall business. It will be located at A. Regidor Street, San Pablo City
Shopping Mall Stall #6 near the Water District Bayad Center. It can be easily located by the
customers and the business can create a wide customers build-up.
Promotion Strategy
Colour Counts will have connections to their customers through social media such as facebook,
twitter and instagram so it can announce the promotion of its products. It can also be advertise its
products to passers-by through passing of coupons and also by having sample products place in the
mirror of the store as its introductory strategy.

People Strategy
Colour Counts will be hiring at least three (3) employees to operate the business. The owners will
be responsible for managing the business and the employees will be the one who produce or make
the products.




11

Positioning Strategy
High Quality




Low Price




Low Quality

Colour Counts as a new business will position itself into the high quality/low price quadrant
(shown above). Colour Counts contain premium quality materials that are enough to be classifies as
a high quality. It will sure be affordable for having a low price compared to the competitors.
As illustrated above, the direct competitor is House of Art that was positioned just beneath
Colour Counts in the low price/high quality quadrant. The price of House of Art was quite lower but,
based on quality, Colour Counts is still higher. It was also shown above the other direct competitors
like Focus and Alidios Sportswear was positioned into the low price/low quality quadrant.
Compared to the high quality that Colour Counts can provide they are considered with a lower
quality.
Indirect Competitors such as Aivandale, Kostom and P. Jordan are placed into the high
price/high quality quadrant for its well known products with quite higher prices.






High Price
Colour Counts
Kostom
P. Jordan
House of Art
Art Camp
Orsis
Aivandale
Focus
Alidios
Sportswear
12

IV. TECHNICAL ASPECTS
A. PRODUCT
Colour Counts is using digital printing to produce product. Below is the specific description
of our product.

Products

Description




Printed T-Shirt

This can be an enjoyable project thats what Colour
Counts all about. We take your t-shirt printing design ideas
and then into customized t-shirt for your teams, school,
company, groups and clubs.



Water Tumbler

A flat-bottomed cup for drinking made a plastic or
glass. The grade school student usually has a tumbler when
they go to school with the different character or design
outside. The teenager usually use tumbler as a gift to
his/her friend with the picture, its called personalized
tumbler.




Button Pin

This is made by back stainless, laminating film, plastic
backing and pin. Button pin has much shape like heart,
square and circle, but Colour counts offer only a circle
button pin. This usually seen on the student bag and ID
lace. It also serve as a giveaway in the party, souvenir in
the place you done, and as the group remembrance.
13






Jersey

This is a plain weft-knitted fabric made of wool,
cotton, nylon, rayon, or silk and used especially for
clothing with sleeves or less sleeves.
It use as a uniform of the player of basketball,
volleyball and other personal purposes. It usually seen on
intrams and particularly every summer league.

B. MANUFACTURING PROCESS

Process Flowchart
Printed T-shirt
















Creating your design
Transferring the design to the computer
Cut the design
Printing the design using heat press
Drying
Checking of shirts
Packaging
14

Button Pin












Tumbler



Description of Process
1. Creating the Design

This is the first step in producing our product. The design must first be done and drafted for
the next step to continue. In this step, the consumers must agree with the design being suggested or
pass his personal design. The colors to be used must also enumerate.

Creating the design
Print the design
Cut the design
Put inside the glass
of the tumler
Creating your design
Printing your design
Cut out into circles
Put into heat press machine
First, put the perdible to the back stainless
Second, put the graphics you cut into circles
Third, put the plastic backing
Fourth, put the laminating film
Lastly, press the heat press to become button
pin.
15

2. Transferring the design to the computer

3. Printing the design

This is the main step of this process: this is where the design is being transferred on our
product.

4. Drying

This is for printing shirt: This is very important in this process because once the painted
design is not dry, it might be ruined and the shirt will not used at all.

5. Checking of products

This step is done to ensure that all the products will turn out as expected, excellent and with a
classy result.

6. Packaging

This is the last step of the production process where in the finished products are placed in a
cloth bag as it packaging. After this the product can be delivered.


C.PLANT SIZE AND PRODUCTION SCHEDULE

Schedule 1.PROJECTED SALES
For Products
8-Hour operation

TUMBLER (SMALL)

100pcs./month * Php.90.00 = Php.9,000.00/month
Php. 9,000.00/month * 12months = Php.108,000.00/year
TUMBLER (BIG)
70pcs./month * Php.120.00 = Php.8,400.00/month
Php.8,400.00/month * 12months = Php.100,800.00/year
PRINTED T-SHIRT
200pcs./month * Php.225.00 = Php.45,000.00/month
Php. 45,000.00/month * 12months = Php.540,000.00/year
SPORTSWEAR
100pcs./month * Php.450.00 = Php.45,000.00/month
16

Php.45,000.00/month * 12months = Php.540,000.00/year
BUTTON PIN
200pcs./month * Php.15.00 = Php.3,000.00/month
Php.3,000.00/month * 12months = Php.36,000.00/year

TOTAL SALES per year = Php.1,324,800.00

Schedule 2.SALARIES
**3 employees
Php.7,650.00/month * 3 employees = Php.22,950.00/month
Php.22,950.00/year * 12 months = Php.275,400.00/year
**Withholding Tax
Php.22,950.00/month * 10% = Php.2,295.00
Php.22950 - Php.2,295 = Php.20,655.00
Php.20,655.00 * 12 months = Php.247,860.00

Schedule 3.RENT
Php.12,000.00/month * 12 months = Php.144,000.00

Schedule 4.SUPPLIES
Raw Materials
**Cloth
Php.44,300/mo. * 12mos.= Php.531,600.00/yr.
**Transfer Paper
Php.8,000.00/mo. * 12mos.= Php.96,000.00/yr.
**Blank Button Pin
Php.2,000.00/mo. * 12mos.= Php.12,000.00/yr.
**Others
Php.3,950.00/mo. * 12mos.= Php.47,400.00/yr.
TOTAL = Php.687,000.00/year
17


Schedule 5.UTILITIES
Php.2,484.13/mo. * 12mos. = Php.29,809.56/yr.

Schedule 6.TAXES and LICENSES
Php.1,500.00/mo. * 12mos. = Php.18,000.00/yr.

Schedule 7. SSS Contribution
Php.450.00/month * 3 employees = Php.1,350.00/month
Php.1,350.00/month * 12 months = Php.16,200.00/yr.


Schedule 8. PhilHealth Contribution
Php.200.00/quarter * 4 quarter = Php.800.00/yr.
Php.800.00/yr. * 3 employees = Php.2,400.00/yr

D. MACHINERY/EQUIPMENT
Machine Equipment:
Materials Quantity Price per Piece Total Amount

Computer Set

1 set Php 9,000.00 Php 9,000.00
18


Printer






1





7,795.00





7,795.00

Button Press






2





----------





----------


Heat Press




2



----------






----------




High Speed Sewing Machine





2




25,000.00




50,000.00

Edging Machine





1




15,000.00




15,000.00
19


Embroidery machine







1





12,500.00





12,500.00

Total:

Php 94, 295.00
*The owners assume that the Button Press and Heat Press Machine are donated by the aunt
of Ms.Almira Panopio one of the owners of Colour Counts which has a printing business in Tiaong,
Quezon.
Furnitures, Fixture, and Office Equipments:
Materials Quantity Price per piece Total Amount
Drafting Table
1 Php 800.00 Php 800.00
Wall Fan
2 550.00 1,100.00
Office Table
1 400.00 400.00
Calculator
1 500.00 500.00
Exhaust Fan
1 828.00 828.00
Hanger Stand
2 250.00 500.00
Monoblocks
7 150.00 1,050.00

Total:

Php 5,178.00

Office Supplies:

Materials Quantity Price per pieces Total Amounts
Ballpen 5 Php. 10.00 Php. 50.00
Pencil 5 5.00 25.00
Ruler 2 10.00 20.00
Long and Short bond paper 8 ream 280.00 2240.00
Scissors 2 20.00 40.00
Sharpener 2 8.00 16.00
Eraser 2 5.00 10.00
Record Book 2 40.00 80.00
Cutter 2 10.00 20.00
Garbage Bag 10 10.00 100.00
Box 50 10.00 500.00
Pentel Pen/Marker 3 50.00 150.00
Marker Ink 1 120.00 120.00
Computer Ink 1 579.00 579.00
20

Total: Php.3,950.00

Cleaning Equipments:

Materials Quantity Price per piece Total amounts
Trash can 2 Php.100.00 Php.200.00
Broom 1 35.00 35.00
Dust pan 1 30.00 30.00
Mop 1 50.00 50.00
Rug 9 15.00 135.00
Total: Php.450.00

*If the Machines and Equipments of Colour Counts need to repair, the available repair
service is located in Amico Printing in Lucena.
E. PLANT LAYOUT AND PLANT LOCATION
PROSPECTIVE VIEW


21

















22



Location of the business


F. STRUCTURE

*Renovation/improvements including cost
Materials Quantity Unit Cost Total Cost
Hallow Blocks 200 pcs Php. 8.00 Php. 1,600.00
Sand 4 cub.(riversand) 550.00 2,200.00
Standard iron 20 pcs. 118.00 2,360.00
Enamel,Gallon Flat 1 gallon 580.00 580.00
Enamel, Bucket
gloss
1 bucket 2,320.00 2,320.00
Acre color 1 liter 200.00 200.00
cement 18 pcs 220.00 3,960.00
Sliding door -------------- -------------
Signage 5,000.00 5,000.00
Wire 1kl. 70.00 70.00
Total: Php. 18,290.00

**We assume that the sliding door will be donated to us.
There will be a 10 days renovation since it is only a small business.

23

Labor Price
3 Laborer Php. 10,000.00
TOTAL Php. 10,000.00



G. RAW MATERIALS


Materials Quantity Unit cost Total amount
Button pin materials 4 packs Php.50.00 Php. 200.00
Shiny fabric 25 yards 230 .00 5,750.00
Square net cloth 25 yards 290 .00 7,25000
Lining 5 yards 30.00 150.00
Cotton 100 90.00 9,000.00
Rubber Vinyl 350.00 350.00
Transfer Paper 100 pcs. 40.00 4000.00
Thread 2 rolls (big) 25.00 50.00
Ink Jet 1 Cartridge (Big) 1,500.00 1,500.00
Total: Php. 29,050.00


*The materials for button pin you need are a back stainless, laminating film, plastic backing
and pin.

* You need the rubber vinyl and transfer paper when you print design into the t- shirt. And
when you make a jersey you need the shiny, square net, some of cotton and also the yarn.

*When you make a tumbler you will need button pin. In printed t-shirt, it is available in
Amico printing in Lucena. In our materials in jersey, we avail this in Lipa Market or in Divisoria
Market. Colour Counts materials will continuously supply by our suppliers.


**UTILITIES

Electricity
The entire area of San Pablo City is provided by Manila Electric Company (MERALCO).
This will also be the source of electricity of Colour Counts in case of power loss and they have
generator to sustain the electricity.

Internet Connection
24

The internet connection will be provided by the Globe Telecom and also we avail a Wi-Fi
connection.
Monthly Expenditures
Electricity Php. 1,484.13
Internet Php.1,000.00
TOTAL Php.2,484.13


H. WASTE DISPOSAL
There will be a business implementation of proper disposal with the Colour counts vicinity.
The garbage of Colour Counts will be put in plastic bags. The waste disposal will be managed by
San Pablo City garbage contractor every Tuesday and Friday afternoon.




V. FINANCIAL ASPECTS

**DEPRECIATION
MACHINES Quantity Amount Total Amount Useful
Life
Depreciate Value
High speed Sewing Machine 2 Php. 25,000.00 Php. 50,000.00 10 Php. 5,000.00
Computer 1 9,000.00 9,000.00 15 600.00
Printer 1 7,795.00 7,795.00 15 516.67
Edging Machine 1 15,000.00 15,000.00 10 1,500.00
Embroidery Machine 1 12,500.00 12,500.00 10 1,250.00
TOTAL Php.94,295.00 Php. 8,869.67

Furniture and
Fixture
Quantit
y
Amount Total Amount Useful
Life
Depreciate Value
Table 1 Php. 800.00 Php. 800.00 5 Php. 160.00
Wall Fan 2 550.00 1,100.00 5 220.00
Cabinet 1 400.00 400.00 5 80.00
Exhaust Fan 1 828.00 828.00 5 165.60
Monoblocks 7 150.00 1,050.00 5 210.00
Hanger Stand 2 250.00 500.00 5 100.00
Calculator 1 500.00 500.00 5 100.00
25

TOTAL Php.5,178.00 Php. 1,035.60

Renovation Php. 28,290.00 5 Php. 5,658.00

TOTAL DEPRECIATION AMOUNT
MACHINES Php. 8,869.67
FURNITURE AND FIXTURE 1,035.60
RENOVATION 5,658.00
TOTAL Php. 15,563.27












26

Financial Assumption:

A. Accounting Period: Calendar year Ending December 31.
B. Rental: The printing business will utilize 30 sq. m. The market rent in this high profile area is
Php.12,000.00 per month. No rent increase within the first 5 years.
C. Equipments: Some equipments such as heat press and button press machine and also the sliding
door will be given by the owners with no payments. With this, there is an agreement between the
partners about some considerations made for each partners who contributed some equipments.
D. Taxes and Licenses: There will be the additional costs incurred to operate legally in the city. It
will cost Php.1,500.00 for the business permit.
E. Depreciation: Equipments are projected to depreciate yearly. Some equipments has a useful life of
15, some are 10 and the others are 5 using the straight-line method.
F. For the determination of projected sales, the group computed for the targeted sales for each
month.
G. Projected Sales: The sales of each year are projected to increased by 3% due to the effect of
promotions and other marketing strategies.
H. Salary: The salary of employees will be Php.255.00 a day. It will increase after the 5 year
operation.
I. With the increase in projected sales, operating expenses are projected to increase by 1% yearly
J. The price of equipments and other materials are based on the present market value of each product
and are estimated to last for 5 years.
K. The Cost of Goods Sold is projected to increase by 1% each year.

27



A. TOTAL PROJECTED COST
Price
Machineries Php. 94,295.00
Raw Materials 29,050.00
Furniture and Fixture 5,178.00
Office Supplies 3,950.00
Utilities 2,484.13
Renovation 28,290.00
Rent 24,000.00
Cleaning Equipment 450.00
Monthly Salary 22,950.00
Phil. Health and SSS Contribution 500.00
Taxes and licenses 1,500.00
TOTAL Php. 212,647.13

Assumption: The proponents assume that in rent we will pay 1 month deposit and 1 month advance
and for the utilities it includes the payment for our electricity and internet connection.

B. INITIAL CAPITAL REQUIREMENTS
Our initial capital is Php 300,000.00. It is based on our project cost and we assume that it is
enough to finance our project.

C. SOURCES OF FINANCING
Our source of financing will come from the contributions of the owners of Colour Counts.
The proponents will be investing in the amount of Php.100,000.00 each. This will cover all expenses
of the business and this will be taken from the owners personal saving.







28


29


30



31

E. FINANCIAL ANALYSIS
1. FINANCIAL RATIO
*Gross Profit Margin = Gross Profit *100%
Sales

Year 2015 Year 2016
Gross Profit Margin = Php 639,600.00_ *100% Gross Profit Margin = Php 672,492.00_ *100%
Php 1,324,800.00 Php 1,364,544.00
Gross Profit Margin = 48.28% Gross Profit Margin = 49.28%


Year 2017 Year 2018
Gross Profit Margin = Php. 706,507.80 *100% Gross Profit Margin = Php 741,682.48 *100%
Php 1,405,480.32 Php 1,447,644.73
Gross Profit Margin = 50.27% Gross Profit Margin = 51.23%


Year 2019
Gross Profit Margin = _Php 778.052.20_*100%
Php 1,491,074.07
Gross Profit Margin = 52.18%


*Return on Investment = Annual Net Income *100%
Capital Investment

Year 2015 Year 2016
Return on Investment = Php 116,737.02 *100% Return on Investment = Php 139,521.95 *100%
Php 300,000.00 Php 300,000.00
Return on Investment = 38.91% Return on Investment = 46.51%



Year 2017 Year 2018
Return on Investment = Php 163,091.15 *100% Return on Investment = Php 187,469.15 *100%
Php 300,000.00 Php 300,000.00
Return on Investment = 54.36% Return on Investment = 62.49%


Year 2019
Return on Investment = Php 212,681.23 *100%
Php 300,000.00
Return on Investment = 70.89%




32

*Net Profit Margin = Net Income *100%
Sales
Year 2015 Year 2016
Net Profit Margin = _Php 116,737.02 _*100% Net Profit Margin = Php 139,521.95 _*100%
Php 1,324,800.00 Php 1,364,544.00
Net Profit Margin = 8.81% Net Profit Margin = 10.22%


Year 2017 Year 2018
Net Profit Margin = Php 163,091.15 _*100% Net Profit Margin = Php 187,469.15 _*100%
Php 1,405,480.32 Php 1,447,644.73
Net Profit Margin = 11.60% Net Profit Margin = 12.95%


Year 2019
Net Profit Margin = Php 212,681.23_ *100%
Php 1,491,074.07
Net Profit Margin = 14.26%


*Fixed Asset Turnover = Sales__
Fixed Asset

Year 2015 Year 2016
Fixed Asset Turnover = Php 1,324,800.00 Fixed Asset Turnover = Php 1,364,544.00
Php 127,763.00 Php 127,763.00
Fixed Asset Turnover = 10.37 Fixed Asset Turnover = 10.68


Year 2017 Year 2018
Fixed Asset Turnover = Php 1,405,480.32 Fixed Asset Turnover = Php 1,447,644.73
Php 127,763.00 Php 127,763.00
Fixed Asset Turnover= 11.00 Fixed Asset Turnover= 11.33


Year 2019
Fixed Asset Turnover= Php 1,491,074.07
Php 127,763.00
Fixed Asset Turnover= 11.67

*PAYBACK PERIOD = Capital Investment _
Annual Cash Flow
Payback period = Php. 3200,000.00
Php. 244,537.29
Payback period = 1.23
Payback period = 1 year and 2 months

33

2.Break Even Analysis

We assume that we need to sell 112 pcs. Printed T-shirt, 80 pcs. tumblers (small), 57 pcs.
Tumbler (big), 170 pcs. Button Pins and 70 pcs. Sportswear with a total sales of Php.73,065.00. To
break even with the total costs of Php 73,065.00.

VI. SOCIO-ECONOMIC ASPECTS

Employment Generation
The Colour Counts products will help lessen the cause of poverty which is the growing
numbers of unemployed Filipinos by providing job opportunities to the community, most especially
to the community of San Pablo City. We are going to recruit, employ and train employees for them
to perform the jobs needed. We are looking forward to help the city of San Pablo and the
government in maximizing our human resources.

Contribution to the Government
As Filipino citizens, the business owners and business will pay their tax liabilities mandated by
the law. Which is the 30% of the income of the business. It will help the government to generate
funds for the improvement of public service and government projects.

Environment Consideration
All activities that the company will perform are not just about quality check but also for
environment reasons. We aim to develop and produce product which do not harm the environment.
Our company is aware on their sense of responsibility in serving the communities. We are much
more focusing on the quality and safety of the product we produce rather than its quantity. The major
goal of our company is to achieve a good result on what we do.