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FEASIBILITY STUDY B'NANA PEELICIOUS Edited Through Panels Suggestions
FEASIBILITY STUDY B'NANA PEELICIOUS Edited Through Panels Suggestions
Geraldine Madelo
Avegail Migallos
Merry-Ann Montero
Junrey Murillo
Gamaliel Montenegro
Republic of the Philippines
Surigao del Sur State University
Rosario, Tandag City, Surigao del Sur 8300
Telefax No. 086-214-4221
Website: www.sdssu.edu.ph
COLLEGE OF BUSINESS AND MANAGEMENT
CHAPTER I
INTRODUCTION
Patty Production is a healthy and delicious patty best for all occasion that all
Filipino will love. It is made in healthier way from the patty to its filling, mixed with
banana skin which it has many important vitamins and minerals. The peels are also a
good source of protein and carbohydrates that we will be needing in our daily live to
boost our energy in daily basis, it is also having no fats and sugar which makes it
healthier to our body. This study was therefore carried out to assess the possibility of
producing acceptable patty with enhance nutritional value using the banana skin.
Banana peels are totally edible, if prepared correctly. Bananas are known for their
high potassium content, with each medium fruit containing a whopping 422 milligrams.
The peel contains an additional 78 milligrams of potassium, plus plenty of filling fiber
treating poison ivy rashes, bruises, mosquito bites, and it even helps in combatting
alcohol addiction by drinking the water in the boiled banana peels (Saheed, 2011).
Banana peel (Yummy kitchen, 2021) offers not just the “helping the world” feeling but
also offers a pack of different nutrients in it. It is healthy, easy to use and will not cost
you much money. (Baptiste, 2011) banana has a lot of minerals and proteins and the
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best part of the fruit is the peel. The banana peel has the most amount of benefits when
it comes to your healthy lifestyle witch is skin treatments, psoriasis, warts, wounds,
headaches, and mosquito bite. However, (WebMD, 2021) the nutritional benefits of
eating banana peels, there are environmental benefits as well. Therefore, Bananas are
the most widely eaten fresh fruit in America. By eating the peels, you can help minimize
The proponents decided to establish this type of business creating the said product
because people nowadays would prefer an instant created food product with a less
healthy nutritional content over the conventional foods that are considered to be good
for our health and are available in the market. Proponents thought that encouraging a
Production to the general public would benefit not only the health nutritious content but
government and society. The feasibility studies aim was to show that the firm existed
not only for profit, but also for the betterment of the people's welfare, particularly when
the country is facing a health problem, and, in particular, for those who
Theoretical Framework
owner by Henri Fayol (1841-1925), a mining engineer and senior executive in France, is
Fayol examined an organization through the lens of the managers and the
situations they might encounter. He believed that management has six paramount
and interact with employees. His comprehensive principles, which have become
foundational guidelines in many of today's workplaces, cover topics ranging from the
Small business owners and managers can benefit from learning about theorists
whose work has given rise to varied leadership styles, as well as the best (and worst)
methods used to steer and create organizations of all sizes. By setting these techniques
within a larger historical context, company location leaders may choose which theories
best match their organization and select components from each philosophy to construct
a toolkit of effective management practices that work for them and their team. The
was Henri Fayol. Fayol noticed a work stoppage and determined that it was caused by a
for creating predictability and efficiency in businesses. Everyone needs socne concepts
of management, in the home, in affairs of state, the need for managerial ability is in
keeping with the importance of the undertaking, and for individual people, the need is
Conceptual Framework
Figure 1 presents the schematic diagram showing the variables of the study. The
first box depicts the feasibility study of the proposed business as to the Management
The second box shows the viability of the proposed business based on the
Figure 1
The study approaches to identify the output of the proposed business entitled
1.1 Age;
1.2 Sex;
2.) What is the level of demand of the business in the context of the following marketing
mix?
2.1 Product;
2.2 Pricing;
2.3 Place;
2.4 People;
2.5 Promotion;
2.7 Process
the chosen location where there are many customers who can really afford the product.
Through this, the proponents could easily gain profit because there are a lot of
customers.
The respondents of the study are only limited to the students of Surigao del Sur
survey questionnaire will be given to them in the second week of November 2021. The
survey will be conducted after the approval of the research panels, research adviser,
and the college dean and coordinators. This study is to be conducted during the first
This feasibility covers all the information in establishing new product “Patty
Production” it aims to verify its objectives and if it would be able to satisfy the desire of
Entrepreneurs. This study aims to give the entrepreneurs business ideas strategies
Farmers. This study aims to give the farmers additional source of income.
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Proponents. This study would give knowledge and experience to the proponents of the
study.
Future Researchers. This study will aim to be a guide to the future researchers and
references as well.
Community. This study can uplift the living of the future beneficiaries.
Definition of Terms
For better understanding on this study the following terms are defined:
Banana Peel - are the outer envelopes of banana fruits that has been turned into patty.
CHAPTER II
This chapter discusses the different foreign and local literature review and
studies taken from book, manual, internet sites, magazine and other reading materials.
Related Literature
Foreign
Banana peels are totally edible, if prepared correctly. Bananas are known for
their high potassium content, with each medium fruit containing a whopping 422
filling fiber (Frances Largeman-Roth,RDN, 2019). In india, Banana peels is also used in
treating warts, treating poison ivy rashes, bruises, mosquito bites, and it even helps in
combatting alcohol addiction by drinking the water in the boiled banana peels (Saheed,
2011).
effects, to the fruit peel. Additionally, banana peel has a high content of vitamins, dietary
fibers, proteins, potassium, and polyunsaturated fatty acids. Therefore, banana peel is
one of those waste products which may potentially be used as a functional additive in
human and pets and safe for the environment (Permasoftly & Teresa, 2012). In
Sweden, Banana peel can be ensiled but it lacks the appropriate amounts of easily
fermentable carbohydrates that are needed for good quality preservation, they should
be ensiled together with a feed rich fermentable carbohydrates (Ivarrson et.al, 2012).
polyunsaturated fatty acids and potassium, good source of carotenoids, relief from pain,
of antioxidants for foods and functional foods against cancer and heart disease. The
peel of the fruit contains various antioxidant compounds such as gallocatechin and
dopamine.
Local
Musa of the family Musacea. It is a highly nutritious fruit, popular for its aroma
and texture, and is easy to peel and eat, besides rich in potassium and calcium and low
the climate is warm and humid. In the Philippines, the known varieties among 57
banana plant cultivars include saba, lacatan, latundan and senyorita of which Saba is
used for making banana cue, a popular street food in Manila Mohapatra, et al. (2010)
stated that Musacea plants such as banana can be used to generate energy through
According to, (Solidum, 2011) Banana waste materials are rich in nutrients and
minerals and one of which is the banana peel. The peel wastes from Saba may contain
the same valuable components generally found in the banana flesh which includes
phosphates with little sulfate, lime, and silica among others. Additionally, banana peel
Related Studies
Foreign
Base on, (Atli Arnarson, 2019) Bananas are among the most important food
crops on the Planet. They come from a family of plants called musa that are native to
Southeast Asia and grown in many of the warmer areas of the world. Bananas are a
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healthy source of fiber, potassium, vitamin B6, vitamin C, and various antioxidant and
phytonutrients. The flesh of the banana is full of many vitamins and minerals and
carbohydrates. The sugar content is the highest once the banana peel turns black. In
Eastern India Banana Peels are utilized for making plenty of dishes and also to make
desserts.
According to, (Lies Clark, 2013) Banana peels can also be natural alternative
sources shoe polish, teeth whitener, food, and plant fertilizer. It also has compounds
that can be used as insecticides. Banana peel are good in depression, sleeping better,
lowering cholesterol, and being safe from cardiovascular diseases (Dr. Haider, 2013).
(Ahmed Sherrif, 2018) Found that the maturity of the fruit significantly affects the
phenolic content of the peel. Along with that, they also found that the banana peel is a
rich source of prebiotic that nourishes friendly bacteria in the colon. These beneficial
bacteria produce vitamins and digestive enzymes that improve the ability of the human
body to absorb nutrients. With such high nutritional content proved by science, the
Local
According to, (Agri-Green, 2011) Banana is the country's leading export fruit crop
generating an average of $400 million in annual export revenues, bananas have made
the Philippines the second largest banana exporter in the world. The Philippines
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belongs to the region considered the "origin" of the banana plant, hence, bananas thrive
very well in the country's warm and humid climate. Lakatan is the variety most widely
grown by small-hold banana growers in Northern Luzon, along with Saba, Latundan,
and Bungulan. Cavendish is the export variety grown by commercial banana plantations
Banana fibers are locally available and abundant in the Philippines so we thought
which is already globally used (to enhance the structure and taste of burger patties)
fibers are better. It helps lessen the fat content of meat patties,” (Tomas Santos, 2008)
Bananas are a highly cultivated fruit for thousands of years. Many races eat
banana peels as well as the Asians. They are not sweet as the fruit is but they are also
nutritious. Banana peels are as useful as the banana fruit. They contain antifungal,
antibiotic and enzymatic properties that can be put in good use. They are also moist and
nutritious. Some uses banana peel to polish shoes and any other silver wares. Many
use it as a good plant fertilizer in home farms. It can be also use to whiten the teeth and
skin. It was also use in treating acne problems. This is possible due to good enzymes
that can help our body. For dry skins, it is a good source of moisture.
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According to, (Ferdinand, et al, 2015) Banana peels are good source of soluble
and insoluble water. It can relieve constipation because it contains a lot of dietary fibers.
It is shown that it can reduce the risk of heart attacks and diabetes. It can also maintain
a low cholesterol level. It is also use to promote good eye sight because of its lutein
content. It can also protect the red blood cells in our body.
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CHAPTER III
REASERCH METHODOLOGY
Research Design
generate knowledge and create understanding about the social world, and focusing the
groups relevant to the target market using survey questionnaire as a main tool of
the current status of the phenomena to describe “what exist” with respect to variables
condition in a situation.
test hypotheses or to answer questions about the current status of the study subject. A
descriptive study identifies and reports how things are. Descriptive research is scientific
Research Locale
The setting of the study will be at Rosario, Tandag City, Surigao del Sur and it is
located in the middle part of the province which is also facing the Pacific Ocean
particularly at Crossing Tago, Rosario, Tandag City. The researcher attempt to know
and gather a data with regard to the level of demand of the product and to measure the
The relevant of the study to the chosen location is that the proponents have an
ease of access in gathering the data needed for the study. Aside from that, the said
location is accessible to the primary and secondary target market, since it is nearby a
terminal and a drop-off are of most passengers will pass by the area.
B’nana Peelicious
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Figure 2
Research Respondent
The respondents of this study will be the selected students of the College of
Business and Management that are currently enrolled at Surigao del Sur State
University Tandag. They will answer the researcher’s adapted questionnaire that the
researchers have formulated in order to know the level of the demand of the product
The researcher will be using random sampling, where each respondents has an
unbiased representation of the total population. Each students of the said department
have an equal opportunity of being chosen because all the respondents were selected
randomly.
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It shows that out of 1,650 students from the 3 programs of College of Business
Research Instrument
“LATIK-FILLLED GLUTIONOUS RICE BALL” (2021) and are validated to the subject
expert. Results of the validation is incorporated for the improvement of instruments. The
one of the tools in order to acquire sufficient and reliable information. It is composed of
three (3) parts: first, is the demographic profile of the respondents as to age, sex and
weekly allowance. Second, respondents were asked to give their preference on the
statement of the problem indicates the level of demand, marketing strategies that suits
Researchers then record their responses and later are analyzed. The mentioned
procedure will be used by proponents in order to come-up with a further data, best
In gathering the data, the researchers ask first an approval to the college dean by
sending a letter of approval to start the survey online. After then, researchers sent a
Management Office to get the total and accurate total of enrolled students in the said
department as of A.Y. 2021-2022. Then determined who are and how many are the
respondents of the study by consulting the statistician. Upon grant approval, the
researchers will finalize the list of respondents from the data given by the College of
Business and Management secretary. After which, researchers then sent a letter at the
same time the survey e-questionnaire (Google Form) to the respondents. Further, the
researchers will have used the online platform like Google Form in distributing the
study. After the survey was conducted, the researchers will interpret and analyze the
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Rosario, Tandag City, Surigao del Sur 8300
Telefax No. 086-214-4221
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data gathered from the respondents. Based on the result of the survey, the proponents
Statistical Treatment
The proponent’s answers were tailed and organized according to the criteria in
the questionnaire which can be found in the statement of the problem. The statistical
treatment used to answer the problem of the following: frequency counting, percentage
Chapter IV
The researchers believed that the proposed business and its product, banana
peel patty production, had not yet been presented to the market. B'NANA PEELICIOUS
will provide a low-cost but nutritious patty that will stimulate and please the consumer's
taste. The aforementioned products are appropriate for all occasions and seasons.
Besides in its organic health benefits, proponents believe it is more unique to turn a
banana peel into a patty, these aims to provide a nutritious patty that is beneficial for all,
perfect for anytime, and has a reasonable price. Proponents will analyze and examine
the level of demand, the branding, and the feasibility of the business itself to ensure that
it is marketable. The demographic profile of the respondents will be used to analyze the
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data of a specific respondent floated in a survey, which provides data on the general
allows the researchers to determine whether the product will penetrate the target
market.
in that the skin is the major ingredient for making a patty, and it is affordable, delicious,
and nutritious. This strategy was conducted by the researchers in order to make a
healthy and delightful patty that is suited for all health-conscious individuals. Our
with customers, accepting product orders, updating sales records, product delivery,
billing, and payment. And in customer service, which is receiving client complaints,
acknowledging the customer's concern, resolving the problem, and updating the
Mission/Vision Statement
VISION: To be the most profitable patty business, and serving best patties in the
world.
The company is aware of the need for a healthier patty. B'NANA PEELICIOUS
aims to introduce the healthiest and most delicious patty to the market in the most
The business name will be B’NANA PEELICIOUS which was suggested by the
proponents and what product the business can offer, which with also make an impact to
the customers because it is new and interesting, also promoting healthy and convenient
way of creating by introducing the healthiest patty in the market. The business also opts
to bring the values of eating healthy foods to the young generation. B’nana Peelicious:
Patty Production has 3 flavored fillings, the original flavor, spicy and cheese.
THE B'NANA PEELICIOUS will have a large selection of patty at its retail outlet.
The company also wants to offer a wide variety of patty flavors. All of our patty will be
prepared on site and sold fresh, which is one of our business's unique qualities. We also
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plan to open in a busy, strategic area and provide clients with a variety of patty flavors.
Provides customers with a unique and delectable patty that satisfies their taste senses.
Packaging and deliveries are of the highest quality. B'NANA PEELICIOUS is excited to
take a different approach to the market and deliver delectable patty that will appeal to a
The business will be located at Rosario, Tandag City particularly at JSM Building
near to the terminal of tricycle and motorcycle bound to Tandag City, San Miguel and
Tago, at the same time near to Surigao del Sur State University. This is chosen since it
is accessible to the primary and secondary target market, and since it is terminal lot of
Product Description
php165 (12pcs) per pack, 600 grams php300(20pcs) per pack. serving them a healthy
patty with 3 variates of flavor, which is the original, spicy and cheesy. No preservative
added however the shelf life is 6 months from production date and temperature class is
frozen and it will be sold in differentiated price. The specific price of the three proposed
patty flavors is php15 only.
Chapter V
Economic/Market Aspects
RESEARCH QUESTIONNAIRE
Marketing Analysis
Geographic Area
Market Demographics
Marketing Strategies
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Competitive Condition
this market by offering unique products that differ significantly but serve similar
functions. In addition, there are a number of patty options available in the market, which
are typically meat-based, branded, and unhealthy for individuals who are health-
conscious. However, when it comes to healthy patties, proponents point out that there
is no banana peel patty available on the market. As a result, B'NABA PEELICOUS will
be the market's first distributor and manufacturer of banana peel patty production.
Business Environment
operation.
These are classified into external micro environment and external macro environment.
Suppliers. Suppliers play an important role in the external environment for which they
Customer. These are the people who will buy and use a company's product, and the
company must give high-quality products in order for them to be satisfied. They are the
ones who determine whether or not a company will survive and grow.
penalties. The B'NANA PEELICIOUS will ensure that the company adheres to all rules
and possible changes in government policies that are necessary for establishing a
Social Environment. The popularity of social media is one of the most striking
among consumers. Today's generation prefers to shop online using digital technology.
any social media platform that might assist the proponents in advertising and publicizing
the product.
that relate to the existence, availability, and development of technology. In the case of
B'NANA PEELICIOUS, the company will install CCTV cameras inside the
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establishments so that it can monitor what is going on inside and outside the company.
Legal Environment. These are the external elements that pertain to how the law
influences, how the firms run and how customers act. B'NANA PEELICIOUS shall follow
anytime can be eaten in which customers can purchase anytime they want.
CHAPTER VI
MANAGEMENT ASPECTS
company policies.
Management
The proprietors are in charge of the business operations, they will manage the
whole operational activity of the business which also cover the decision making, offering
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new market strategies, hiring competent employees and also innovating new products
to introduce to the marker that will suits their demand. To attain this, management must
be able to plan all activities, for the company to become dynamic and competitive
business. Furthermore, the business will be needing 1 additional worker to help the
manager in the operational basis, this includes: 3 production worker that will be in
charge from preparing ingredients to packaging and 2 deliveries/ sale which will
Forms of Ownership
money, skills, and other resources, and share profit and loss in accordance with the
assumed to exit where the participants in an enterprise agree to share the associated
risk and rewards proportionately. Complementary skills and additional contacts of each
pattern can lead to the achievements of greater financial results together than would be
possible apart. Mutual support and motivation are needed for the business to last
longer. There is an increased ability to raise funds when there is more than one owner.
The proponent chooses a partnership is due for the additional sources of funds and
industry.
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Organizational Structure
MANAGER
PRODUCT DELIVERY/SALES
WORKER
Figure 3
Organizational Structure
personality
High school
graduate or college
level
Have an experience
in cooking and
production.
Delivery/ Responsible for delivering the products to the At least 18-25 years’
High school or
college level
Has an experience
in sales.
Table 2
Table 3
13TH
PHIL- PAG- MONTHLY ANNUA
POSITION NUMBER SSS MONTH
HEALTH IBIG SALARY SALAR
PAY
Manager 1 ₱360.00 ₱308.00 ₱176.00 ₱8,800.00 ₱8,800.00 ₱105,60
Product
3 900.00 739.2.00 422.4.00 21,120.00 21,120.00 253,44
Worker
Delivery/Sale 2 600.00 492.8.00 281.6.00 14,080.00 14,080.00 168,96
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s
Total 6 ₱44,000.00 ₱528,00
Table 4
Ja Fe Ma Ap Ma Ju Ju Au Sep Oc No
No. Activities n b r r y n l g t t v
Business Plan
1
Preparation of Capital
2
Preparation of the Site and
Building
3
Filing of Business Permit
4
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Purchasing of Materials
needed in business operation
5
Hiring and Selecting of
Applicant/Personnel
6
Orientation and Training
7
Purchasing of Raw Material
for Production
8
Preparation of Material and
Store
9
Starting of Business
Operation
10
CHAPTER VII
TECHNICAL ASPECTS
Process, Plant Size, Layout and Production Schedule, Raw Materials, Supplies,
Machineries and Equipment, Project Perspective, Project layout, Project site, Cost of
Product Details
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The product is made out of banana peelings. The pack size is 6x6 patty
separator plastic and in one patty has 30 grams. There is available size: 360 grams
php165 (12pcs) per pack, 600 grams php300(20pcs) per pack. The shelf life is 6
months from production date and temperature class is frozen. The overall appearance
of the banana peeling patty is just as good and satisfying as meat in a sandwich or
burger. The taste of the patty is also very good and one couldn’t easily determine that
Production Process
PANTRY UTENSILS
Transfer to a strainer
or paper towel to
drain excess oil.
SINK RANGE COUNTER
Plant Size and Layout
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ELEVATION
Scale:1 : 100 m.
Production Schedule
Table 5
Activity 8am 9am 10am 11am 12nn 1pm 2pm 3pm 4pm 5pm 6pm
Washing/Sorting
L
Peeling/Slicing
Mixing/Boiling
U
Cleaning
Packing
N
Labeling
Store
Management C
Distribution
Management
H
Closing
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Table 6
Price per
Description Quantity Daily Weekly Monthly Annually
kl/pcs
Banana 20 ₱ 20.00 ₱ 400.00 ₱ 2,400.00 ₱ 9,600.00 ₱ 115,200.00
All Purpose Flour 4 45 180.00 1,080.00 4,320.00 51,840.00
Bread Crumbs 4 75 300.00 1,800.00 7,200.00 86,400.00
Egg 2 223 446.00 2,676.00 10,704.00 128,448.00
Onion 10 5 50.00 300.00 1,200.00 14,400.00
Garlic 10 5 50.00 300.00 1,200.00 14,400.00
Oil 4 88 352.00 2,112.00 8,448.00 101,376.00
Beef Broth Cube 20 7 140.00 840.00 3,360.00 40,320.00
Salt 2 13 26.00 156.00 624.00 7,488.00
Pepper 2 50 100.00 600.00 2,400.00 28,800.00
Vinegar 2 7 14.00 84.00 336.00 4,032.00
Oyster Sauce 6 7 42.00 252.00 1,008.00 12,096.00
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assumption:
The raw materials can made up to 400 pcs per day, with an amount of 7.48 each. With
Table 7
Supplies
Table 8
Kitchen Utensils
Table 9
Kitchen Utensils
Table 10
Project Perspective
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Project Layout
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COLLEGE OF BUSINESS AND MANAGEMENT
Project Site
The B’NANA PEELICIOUS: BANANA PEEL PATTY is in front of Surigao del Sur
State University beside the terminal bound to Tandag City. The proponent selected this
area for the reason that it is convenient and proven to attract more customers.
Republic of the Philippines
Surigao del Sur State University
Rosario, Tandag City, Surigao del Sur 8300
Telefax No. 086-214-4221
Website: www.sdssu.edu.ph
COLLEGE OF BUSINESS AND MANAGEMENT
Table 11
Cost of Materials
Table 12
Cost of Labor
Table 13
CARPENTRY ₱ 8,349.00
GLASS WORKS 18,197.95
PLUMBING WORKS 4,086.00
ELECTRICAL WORKS 5,070.00
PAINT WORKS 18,100.00
TOTAL ₱ 53,802.95
The waste of the business would be managed by the disposing it to the garbage
truck to be collected by the municipal government. The business will adhere to the
management also implements and posts the “No Smoking” and observes cleanliness
sign inside/outside of the establishment. The business will obey the government
CHAPTER 8
FINANCIAL ASPECT
This chapter contains the financial aspect of the product such as; Capital
Strategy, Sales Forecast, Sources of Financing, Financial statement and also the
financial analysis.
A. Capital Requirements and Strategies
The type of the business is partnership and is estimated that in order to open for
business, the Veggie Sweeties would require P 200,000.00 as start-up capital. The
owner will accumulate the required capital. It will be source out from the personal
savings, shares from parent's property and sales of some properties of the owner. The
investment will be spent for production and administrative expenses such as raw
materials, salaries, machine and equipment, furniture and fixtures, production tools,
overhead expense, pre-operating expense and other expenses. As part of the strategy,
Veggie Sweeties will position itself as a production offering Wintermelon candy. The
position strategy will enable Veggie Sweeties to differentiate its products from the larger
competitors that cater to the mass audiences. Building awareness and name brand
recognition will also use as a key in retaining new customers and achieving sustainable
growth. Once this has been achieved effectively, the market will come to patronize
Veggie Sweeties as a leader in producing healthy candies.
Republic of the Philippines
Surigao del Sur State University
Rosario, Tandag City, Surigao del Sur 8300
Telefax No. 086-214-4221
Website: www.sdssu.edu.ph
COLLEGE OF BUSINESS AND MANAGEMENT
B. Sales Forecast.
Weekly Monthly
Product Unit Quantity Price Daily Sales Sales Sales Annual Sales
B’NANA
PEELICIOUS PACKS 25 ₱ 165.00 ₱ 4,125.00 ₱ 24,750.00 ₱ 99,000.00 ₱ 1,188,000.00
B’NANA 15.0 1,500.0 36,000. 432,000.0
PEELICIOUS PCS 100 0 0 9,000.00 00 0
TOTAL ₱ 5,625.00 ₱ 33,750.00 ₱ 135,000.00 ₱ 1,620,000.00
C. Sources of Financing
D. Financial Statements
B’NANA PEELICIOUS
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR 2022 TO 2026
ACCOUNT TITLES YEAR
2022 2023 2024 2025 2026
₱ ₱ ₱ ₱ ₱
Sales 1,620,000.00 1,782,000.00 1,960,200.00 2,156,220.00 2,371,842.00
B’NANA PEELICIOUS
STATEMENT OF FINACIAL POSITION
AS OF JANUARY TO DECEMBER 2022
Year
Account Titles 1 2 3 4 5
Assets
Current Asset
Cash ₱ 551,801.05 ₱ 611,514.45 ₱ 677,199.19 ₱ 695,649.45 ₱ 775,127.99
Non-Current Asset
53,802.9 35,868.6 17,934.3 53,802.9 35,868.6
Renovation 5 3 2 5 3
17,934.3 17,934.3 17,934.3 17,934.3 17,934.3
less: Accum. Dept. 2 2 2 2 2
35,868.6 17,934.3 35,868.6 17,934.3
Net 3 2 - 3 2
Machineries and 26,000.0 23,400.0 20,800.0 18,200.0 15,600.0
equipment 0 0 0 0 0
2,600.0 2,600.0 2,600.0 2,600.0 2,600.0
less: Accum. Dept. 0 0 0 0 0
23,400.0 20,800.0 18,200.0 15,600.0 13,000.0
Net 0 0 0 0 0
18,998.0 17,098.2 15,198.4 13,298.6 11,398.8
Furniture and Fixtures 0 0 0 0 0
1,899.8 1,899.8 1,899.8 1,899.8 1,899.8
less: Accum. Dept. 0 0 0 0 0
17,098.2 15,198.4 13,298.6 11,398.8 9,499.0
Net 0 0 0 0 0
Supplies and Utensils 3,297.0 3,297.0 3,297.0 3,297.0 3,297.0
0 0 0 0 0
Total Non-current 79,663.8 57,229.7 34,795.6 66,164.4 43,730.3
Asset 3 2 0 3 2
Total Asset ₱ 631,464.88 ₱ 668,744.17 ₱ 711,994.79 ₱ 761,813.89 ₱ 818,858.31
Owner's, Beginning
Capital ₱ 600,000.00 ₱ 631,464.88 ₱ 668,744.17 ₱ 711,994.79 ₱ 761,813.89
Net Income 31,464.8 37,279.2 43,250.6 49,819.1 57,044.4
8 8 2 0 2
Total Liabilities and
Owner’s Equity ₱ 631,464.88 ₱ 668,744.17 ₱ 711,994.79 ₱ 761,813.89 ₱ 818,858.31
Republic of the Philippines
Surigao del Sur State University
Rosario, Tandag City, Surigao del Sur 8300
Telefax No. 086-214-4221
Website: www.sdssu.edu.ph
COLLEGE OF BUSINESS AND MANAGEMENT
Financial Analysis
Financial Ratios
Liquidity ratios
Since the business has no projected Liability we can’t compute the liquidity ratios
per formulas.
Breakeven Analysis
Breakeven Point Total Fixed Cost/Gross Profit Margin %
Year Total Fixed Cost Gross Profit Margin Breakeven Point
1 ₱ 79,663.83 46.81% ₱ 170,189.54
2 57,229.72 46.81% 122,262.50
3 34,795.60 46.81% 74,335.45
4 66,164.43 46.81% 141,350.15
5 43,730.32 51.49% 84,930.09
TOTAL 56,316.78 47.85% ₱ 117,689.17
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Republic of the Philippines
Surigao del Sur State University
Rosario, Tandag City, Surigao del Sur 8300
Telefax No. 086-214-4221
Website: www.sdssu.edu.ph
COLLEGE OF BUSINESS AND MANAGEMENT
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Republic of the Philippines
Surigao del Sur State University
Rosario, Tandag City, Surigao del Sur 8300
Telefax No. 086-214-4221
Website: www.sdssu.edu.ph
COLLEGE OF BUSINESS AND MANAGEMENT
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