“Chicken Ghangnam Style Unli Wings”

Arellano University – Andres Bonifacio Campus

In Partial Fulfillment of the Requirements

For Project Feasibility Study

In Second Semester A.Y 2022-2023

G12-ABM 11 (GROUP 4)

Submitted by:

Arsenio, Sheryn mae

Banayos, Charen

Batocabe, Ivy

Borromeo, Patricia

Codillo, Winnie

Submitted to:

Sir. Macario Tadia

A. CAPITALIZATION

The investors agreed to contribute an equal Sharing of Capital in the amount

of P60,000.00 each.

CAPITAL REQUIREMENTS

INVESTORS RATIO INVESTED AMOUNT

Mr.Deib Lohr Enrile 30% P60,000.00
Ms.Maxpein Del Valle 30% P60,000.00
Mr.Lee Roi Gozon 30% P60,000.00
Ms.Zarnaih Marchessa 30% P60,000.00

TOTAL 120% P240,000.00

The collected Invested money will be added to our business's capital to

provide for raw materials and for the overall expenses of the business.

B. MARK UP

Mark Up Mark Up Product Cost Selling

Rate Price
Chicken 14.59% 35 240 275
Honey Glaze Flavor 33.33% 50 150 200
Teriyaki Flavor 30% 30 100 130
Garlic Parmesan 14.29% 20 140 160
Flavor
Sweet and Chili 20% 20 100 120
Flavor
Parmesan Cheese 7.14% 10 140 150
Flavor
Garlic Mayo Flavor 22.22% 20 90 110
Spicy Buffalo 8.33% 10 120 130
Flavor
Korean BBQ Flavor 20% 10 100 120
Salted Egg Wings 33.33% 10 150 200
Flavor
Spicy Salted Wings 15.39% 20 130 150
Flavor

C. COST AND EXPENSE SCHEDULE

Expense categories Retail

Deposits (utilities) 54,353
Furniture, Machinery, Equipment, Various 204,500
Equipment.
Land and Building Cost 1,135,694
Transportation Equipment 28,597
Professional Fees 40,000
Advertising 10,000
Inventory 100,000
Franchise Fee 20,000
Miscellaneous 31,000
Total cost 1,624,144
Working Capital 300,829
Total Startup Investment 1,924,973

D. PRODUCT COSTING

SUMMARY OF PRODUCT COSTING

CHICKEN UNLI WINGS FRIES AND MILKTEA

2022 1,569,600.00 1,382,000.00

2023 677,340.00 691,200.00
2024 784,800.00 691,200.00
2025 541,720.00 304,000.00

2026 1,056,720.00 1,209,600.00

TOTAL
PER 3,924,000.00 1,538,400.00
ANNUAL

E. SALES FORECAST

CHICKEN GHANGNAM STYLE UNLI WINGS

YEAR 2023 2024 2025 2026

2022
60pcs x 20pcs x 25pcs x 30pcs x 35pcs x
6(days) 6(days)=150 6(days)=150 6(days)=180 6(days)=210
=360
360 x 120 x 150 x 180 x 210 x
109 109(cost)=13,0 109(cost)=16,350 109(cost)=19,6 109(cost)=22,890
(cost) 80 20
=39,240
39,240 13,080 x 16,350 x 19,620 x 22,890 x
x 4 4(weeks)=52,32 4(weeks)=65,400 4(weeks)=78,4 4(weeks)=91,560
(weeks) 0 80
=130,80
0
130,800 52,320 x 12 65,400 x 78,480 x 91,500 x
x 12 (months)=627,8 12(months)=784, 12(months)= 12(weeks)=1,098,
(months 40 800 941,760 720
)
=470,88
0

FRIES AND MILKTEA

YEAR 2022 2023 2024 2025 2026
40pcs x 20pcs x 20pcs x 25pcs x 35pcs x
6(days)=240 6(days)=120 6(days)=120 6(days)=15 6(days)
0 =210
240 x 120 x 119 (cost) 120 x 150 x 119 210 x 119
120(cost)=28,80 =14,400 119(cost)=14,400 (cost) (cost)
0 =180,000 =25,500
28,800 x 14,400 x 14,400 x 180,000 x 25,500 x
4(weeks)=115,2 4(weeks)=57,600 4(weeks)=57,600 4(weeks) 4(weeks)
00 =72,000 =100,800
115,200 x 57,600 x 57,600 x 72,000 x 100,800 x
12(months)= 12(months)=691,2 12(months)=691,2 12(months) 12(month
1,328,400 00 00 =864,000 s)
=1,209,60
0

SUMMARY OF SALES FORECAST

PRODUCTS YEAR YEAR YEAR YEAR YEAR TOTAL
2022 2023 2024 2025 2026
CHICKEN 470,880 627,840 784,800 941,760 1,098,720 3,924,000
WINGS
MILKTEA 1,382,400 691,200 691,200 864,000 1,209,600 4,838,400
AND FRIES
F.INCOME STATEMENT

Chicken Wing Ghangnam Style Unli Wings

Statement of Comprehensive Income
For the Year Ended December 31, from 2022-2026
2022 2023 2024 2025 2026
Sales 8,760,000 9,307,500 9,855,000 10,402,500 10,950,000
Less: Cost of Good 4,038,873 4,146,873 4,477,073 4,884,000 4,978,200
Sold

Net Sales 4,721,127.00 5,160,627.00 5,377,927.00 5,518,500.00 5,971,800.00

Less:Operating
Expense
Advertising 20,000 21,000 22,050 23,153 24,311
Business License/ 5,000 5,000 5,000 5,000 5,000
Permit
Water 60,000 120,000 180,000 240,000 300,000
Electricity 63,300 127,200 190,500 250,800 314,100
Salary wages 1,428,000 1,428,000 1,428,000 1,428,000 1,428,000
Rent 12,000 12,800 13,600 14,400 15,200
Cleaning Materials 10,000 15,020 24,500 28,900 31,250
Uniform 2,800 2,800 2,800 2,800 2,800
Packaging 7,000 7,000 7,000 7,000 7,000
Depreciation 44,155.26 43,040.55 46,500.68 49,625.18 51,850.02
Materials and
Supply
Depreciation 7,984.91 7,984.91 7,984.91 7,984.91 7,984.91
Machinaries and
Equipments
Depreciation 8,894.2 8,894.2 8,894.2 8,894.2 8,894.2
Furnitures and
Fixtures
Total Operating 1,723,487.37 1,863,322.66 2,011,912.85 2,152,140.29 2,301,973.13
Expenses

Net Income Before 2,997,639.63 3,297,304.34 3,366,014.15 3,366,359.71 3,669,826.87

Tax
Tax Value 0 351,645 353,162 362,627.5 369,645
Tax Percentage 0% 25% of 25% of 25% of 25% of
excess over excess over excess over excess over
Net Income After 2,997,639.63 2,945,659.34 3,012,852.15 3,003,732.21 3,300,181.87
Tax

G.BALANCE SHEET
 Chicken Wing Ghangnam Style Unli Wings
Balance Sheet
For the Year Ended December 31, from 2022-2026

2022 2023 2024 2025 2026

Assets
Current
Assets
Cash 4,018,253 4,365,800 4,710,520 5,140,310 5,483,800
Materials 29,229 29,229 29,229 29,229 29,229
and Supplies
Less: 60,348.09 60,348.09 60,348.09 60,348.09 60,348.09
Accumulated
Depreciation
Total Current 4,049,372.09 4,396,919.09 4,741,639.09 5,171,429.09 5,514,919.09
Assets

Non Current
Assets
Furniture and 28,490 28,490 28,490 28,490 28,490
Fixtures
Less: 8,894.2 8,894.2 8,894.2 8,894.2 8,894.2
Accumulated
Depreciation
Machinery 19,724 19,724 19,724 19,724 19,724
and Equipment
Less: 7,984.91 7,984.91 7,984.91 7,984.91 7,984.91
Accumulated
Depreciation
Total Non 31,334.89 31,334.89 31,334.89 31,334.89 31,334.89
Current Assets

Total Assets 4,080,706.98 4,428,253.98 4,772,973.98 5,202,763.98 5,546,253.98

Liabilities
Employee 21,420 21,420 21,420 21,420 21,420
Benefits

Owner’s Equity 3,137,693.63 5,933,352.97 8,746,205.12 11,499,937.33 14,500,119.2

Total Liabilities 3,159,113.63 5,954,772.97 8,767,625.12 11,521,357.33 14,521,539.2

and Owner’s
Equity

H.SCOE

STATEMENT OF CHANGES IN OWNER’S EQUITY

 Chicken Wing Ghangnam Style Unli Wings
Comparative Statement of Cash Flow
For the year Ended December 31, from 2022-2026
2022 2023 2024 2025 2026

Operating Activities
1,151,947.0
Net Income 0 1,224,347.00 1,234,872.00 1,245,572.00 1,271,322.00
Depreciation 16,879.11 16,879.11 16,879.11 16,879.11 16,879.11
Increase in Inventory 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
Net Cash provided by
Operating Activities 83,120.89 83,120.89 83,120.89 83,120.89 83,120.89

Investing Activities
Increase in long-term 1,135,694.0
investments 0 1,135,694.00 1,135,694.00 1,135,694.00 1,135,694.00
Increase in Plant &
Equipment 204,500.00 204,500.00 204,500.00 204,500.00 204,500.00
Net Cash used from 1,340,194.0
Investing Activities 0 1,340,194.00 1,340,194.00 1,340,194.00 1,340,194.00

Financing Activities
Cash Dividends 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00
Net Cash used in
Financing Activities 60,000.00 60,000.00 60,000.00 60,000.00 60,000.00

Net Cash Increase 1,483,314.8

(Decrease) 9 1,483,314.89 1,483,314.89 1,483,314.89 1,483,314.89

Begin, Cash Balance 0.00 4,018,253 4,365,800 4,710,520 5,140,310

Ending Cash Balance 4,018,253 4,365,800 4,710,520 5,140,310 5,483,800
For the Year Ended December 31, from 2022-2026
2022 2023 2024 2025 2026
Beginning 0 3,137,693.63 5,933,352.97 8,746,205.12 11,499,937.33
Capital
Investment 240,000 0 0 0 0
Net Income 2,997,639.63 2,945,659.34 3,012,852.15 3,003,732.21 3,300,181.87
Less:Withdrawal 100,000 150,000 200,000 250,000 300,000
s

Ending Capital 3,137,693.63 5,933,352.97 8,746,205.12 11,499,937.33 14,500,119.2

I.CASH FLOW
J.PROFITABILITY RATIO

2022 2023 2024 2025 2026

Gross Profit
Ratio
Gross Profit 4,721,127 5,160,627 5,377,927 5,518,500 5,971,800
From Sales
Sales 8,760,000 9,307,500 9,855,000 10,402,500 10,950,000
53.89% 55.45% 54.57% 53.05% 54.54%
Net Profit
Ratio
Net Income 2,997,639.63 2,945,659.34 3,012,852.15 3,003,732.21 3,300,181.87
After Tax
Sales 8,760,000 9,307,500 9,855,000 10,402,500 10,950,000
34.22% 31.65% 30.57% 28.88% 30.14%
Return on
Asset
Net Income 2,997,639.63 2,945,659.34 3,012,852.15 3,003,732.21 3,300,181.87
After Tax
Total Asset 4,018,468.8 4,366,015.8 4,710,735.8 5,140,525.8 5,484,015.8
74.60% 67.47% 63.96% 58.43% 60.18%
Return on
Equity
Net Income 2,997,639.63 2,945,659.34 3,012,852.15 3,003,732.21 3,300,181.87
After Tax
Equity 3,997,048.8 4,344,595.8 4,689,315.8 5,119,105.8 5,462,595.8
75% 67.80% 64.25% 58.68% 60.41%