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  • Operation Expenses and Sales Analysis for Stationery Business Over 5 Years

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    Janine Padilla
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    The document presents financial information over 5 years for a business selling pens and stationery. It shows expenses increasing each year due to inflation and business growth. Sales also increase each year as new products are added and more customers are gained. While the business makes a loss in year 0 and a small profit in year 1, profits increase substantially in subsequent years as sales grow above costs. By year 5, the business is profitable with net income reaching nearly $800,000.

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    SMall business startup

    Original Title

    Financials of Startup

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    The document presents financial information over 5 years for a business selling pens and stationery. It shows expenses increasing each year due to inflation and business growth. Sales also increase each year as new products are added and more customers are gained. While the business makes a loss in year 0 and a small profit in year 1, profits increase substantially in subsequent years as sales grow above costs. By year 5, the business is profitable with net income reaching nearly $800,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    61 views31 pages

    Operation Expenses and Sales Analysis for Stationery Business Over 5 Years

    Uploaded by

    Janine Padilla
    The document presents financial information over 5 years for a business selling pens and stationery. It shows expenses increasing each year due to inflation and business growth. Sales also increase each year as new products are added and more customers are gained. While the business makes a loss in year 0 and a small profit in year 1, profits increase substantially in subsequent years as sales grow above costs. By year 5, the business is profitable with net income reaching nearly $800,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 31

    Descripti Year 0 Year1 Year2

    on
    Operation Expenses
    Rent 120,000
    Utilities 42,000
    SEC Registration (FC) 10,000
    Machine / Maintenance (FC) 200,000 5,000 5,150

    Materials 20,000 20,000 30,000

    Manpower Expense
    Number or Workers 0 2 3
    Salary 168,000 252,000
    Statutory Benefits 14,400 21,600
    Marketing
    FB ( 500) 6,000 6,000 6,000
    IG(400) 4,800 4,800 4,800
    Delivery & Meetup 4,800 4,944 5,092
    Website (200 / month) (FC)
    Website Manpower

    TOTAL EXPENSE 225,600 203,144 456,642

    SALES
    Ordinary Pens (40 pp) 8,160 244,800 240,000
    Pen w/ Name (45 php) 1,620 48,600 162,000
    *Ink Refill ( black) 5php 10,800 18,000
    *Ink Refill ( Color) 8php 11,520 19,200
    Sulat Kit (100php) 240,000
    Premium Pen (75php)
    TOTAL SALES 9,780 315,720 679,200

    Before TAXPROFIT (215,820) 112,576 222,558

    After Tax Net After TAX 78,803 155,790


    *Break-even quantity 10,157 22,832
    Gross Profit Margin 1 1
    NIBT Margin 0 0
    Cost Analysis
    900,000

    800,000

    700,000

    600,000

    500,000
    Amount

    400,000

    300,000

    200,000

    100,000

    0
    1 2 3

    Year / Quarter

    Sales Analysis
    1,800,000

    1,600,000

    1,400,000

    1,200,000

    1,000,000
    Amount

    800,000

    600,000

    400,000
    Amoun
    800,000

    600,000

    400,000

    200,000

    0
    1 2 3

    Year / Quarter

    Profit Analysis
    900,000

    800,000

    700,000

    600,000

    500,000
    Amount

    400,000

    300,000

    200,000

    100,000

    0
    1 2 3

    Year / Quarter
    Year3 Year4 Year5

    123,600 127,308 131,127


    43,260 44,558 45,895

    5,305 5,464 5,628

    40,000 45,000 50,000

    4 5 6
    336,000 420,000 504,000
    28,800 36,000 43,200

    6,000 6,000 6,000


    4,800 4,800 4,800
    5,245 5,402 5,565
    6,000 6,000 6,000
    20,000 20,000 20,000

    579,010 675,532 772,214

    336,000 432,000 528,000


    226,800 194,400 237,600
    25,200 32,400 39,600
    26,880 34,560 42,240
    336,000 324,000 396,000
    243,000 297,000
    950,880 1,260,360 1,540,440

    371,870 584,828 768,226

    260,309 409,380 537,758


    28,950 33,777 38,611
    1 1 1
    0 0 0
    ost Analysis

    3 4 5

    Year / Quarter

    Sales Analysis
    3 4 5

    Year / Quarter

    Profit Analysis

    3 4 5

    Year / Quarter
    Remarks

    3% inflation rate year on year


    Monthly rate: Electricity - P1,500, Water - P500, Communication - P1,500, 3% inflation rate year on year

    3% inflation rate year on year

    Cost of Materials -> Basic pen : P15 , With Name : P20, Sulat Kit : P45 , Premium 30

    P350 rate per hour


    Government mandated: SSS, PAG-IBIG, Philhealth

    twice a week (P50 around manila) + 3% Inflation Rate

    Total Expense = Operation + Materials + Manpower + Marketing

    Assumed sales:
    year 0 -1 : Basic pen 85% , PEN w/ NAME 15% ; total : 600 pcs per month
    year 2 : Basic pen 50%, PEN w/ NAME 30%, SULAT KITS 20% ; total : 1000 pcs per month
    year 3 : Basic pen 50%, PEN w/ NAME 30%, SULAT KITS 20% ; total : 1400 pcs per month
    year 4 : Basic pen 50%, PEN w/ NAME 20%, SULAT KITS 15% , PREMIUM PENS 15% ; total : 1800 pcs per month
    year 5 : Basic pen 50%, PEN w/ NAME 20%, SULAT KITS 15% , PREMIUM PENS 15% ; total : 2200 pcs per month

    Total Sales - Total Expense = Profit ( Tax Not Deducted)

    30% corporate tax rate ; Profit minus 30% Tax


    4 5
    4 5

    4 5
    er month
    er month
    1800000

    Amount
    1600000

    1400000

    1200000

    1000000

    800000

    600000

    400000
    225,600
    200000

    9
    0
    Year
    200000

    9
    0
    Year

    1800000

    1600000
    Amount

    1400000

    1200000

    1000000

    800000
    1000000

    800000

    600000

    400000

    225,600
    200000

    9,780
    0
    Year 0
    Expense Vs

    456,64
    315,720
    225,600 203,144
    9,780
    Year 0 Year1 Y
    9,780
    Year 0 Year1 Y

    Total Expen

    Expense Vs
    679,20

    456,64
    315,720
    ,600 203,144

    780
    ar 0 Year1 Year2

    Total Expen
    nse Vs Sales Analysis

    950,880

    679,200 675,
    579,010
    456,642
    0

    Year2 Year3
    Year2 Year3

    l Expense Total Sales

    nse Vs Sales Analysis

    950,880
    950,880

    679,200
    579,010
    456,642

    Year2 Year3

    al Expense Total Sales


    1,540,440

    1,260,360

    880
    772,214
    675,532

    Year4 Year5
    Year4 Year5

    1,540,440

    1,260,360

    772,214
    772,214
    675,532

    Year4 Year5

    s
    40,440
    1,540,440

    772,214
    772,214

    Year5
    1000000

    Amount 800000

    600000

    400000

    200000
    112,576
    0
    Year 0 Year1
    -200000
    (215,820)
    -400000
    1000000

    800000

    600000
    Amount

    400000

    2
    200000
    112,576
    0
    Year 0 Year1
    (215,820)
    -200000

    -400000
    Profit
    76
    584,828

    371,870
    222,558
    112,576

    Year1 Year2 Year3 Year4 Y

    Profit
    Profit

    584,828

    371,870
    222,558
    2,576

    Year1 Year2 Year3 Year4


    768,226
    84,828

    Year4 Year5
    768,226

    584,828

    Year4 Year5

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