A Proposed Production of Massage Oil from Pandan Leaves

Statement of Comprehensive Income

For the Years Ended December 31
Scenario 1

Sched 2018 2019 2020 2021 2022

242,546.4 734,316.7 933,557.4

Sales 1 0 389,231.15 552,596.00 5 0
233,979.5 644,532.8 759,865.5
Less: Cost of Sales 2 4 361,245.10 488,363.40 2 8
8,566.8 27,986.0 64,232.6 89,783.9 173,691.8
Gross Profit 6 5 0 3 2
94,962.7 83,796.9 91,302.1 101,544.2 106,064.5
Less: Operating Expenses 12 4 2 0 6 2
(86,395.8 (55,810.87 (27,069.51 (11,760.3 67,627.2
Operating Income (Loss) 9) ) ) 3) 9
12,800.0 9,400.0 7,000.0 4,600.0 2,200.0
Less: Finance Cost 49 0 0 0 0 0
(99,195.8 (65,210.87 (34,069.51 (16,360.3 65,427.2
Net Income (Loss) Before Income Tax 9) ) ) 3) 9
1,482.7
Less: Income Tax 54 - - - - 3
(99,195.8 (65,210.87 (34,069.51 (16,360.3 63,944.5
Net Income (Loss) After Income Tax 9) ) ) 3) 6
 A Proposed Production of Massage Oil from Pandan Leaves
Statement of Comprehensive Income
For the Years Ended December 31
Scenario 2

Sched 2018 2019 2020 2021 2022

255,312.0 772,965.0 982,692.0

Sales 1 0 409,717.00 581,680.00 0 0
242,146.1 670,079.5 790,840.7
Less: Cost of Sales 2 2 374,025.85 505,965.43 4 7
13,165.8 35,691.1 75,714.5 102,885.4 191,851.2
Gross Profit 8 5 7 6 3
95,568.1 84,639.3 92,408.3 102,951.8 107,790.9
Less: Operating Expenses 12 5 2 9 9 1
(82,402.2 (48,948.1 (16,693.83 (66.4 84,060.3
Operating Income (Loss) 7) 7) ) 3) 2
12,800.0 9,400.0 7,000.0 4,600.0 2,200.0
Less: Finance Cost 49 0 0 0 0 0
(95,202.2 (58,348.1 (23,693.83 (4,666.4 81,860.3
Net Income (Loss) Before Income Tax 7) 7) ) 3) 2
3,439.0
Less: Income Tax 54 - - - - 5
(95,202.2 (58,348.1 (23,693.83 (4,666.4 78,421.2
Net Income (Loss) After Income Tax 7) 7) ) 3) 7
 A Proposed Production of Massage Oil from Pandan Leaves
Statement of Comprehensive Income
For the Years Ended December 31
Scenario 3

Sched 2018 2019 2020 2021 2022

242,546.4 734,316.7 933,557.4

Sales 1 0 389,231.15 552,596.00 5 0
242,146.1 670,079.5 790,840.7
Less: Cost of Sales 2 2 374,025.85 505,965.43 4 7
400.2 15,205.3 46,630.5 64,237.2 142,716.6
Gross Profit 8 0 7 1 3
95,185.1 84,024.7 91,535.8 101,792.4 106,316.8
Less: Operating Expenses 12 8 5 7 5 7
(94,784.9 (68,819.4 (44,905.31 (37,555.2 36,399.7
Operating Income (Loss) 0) 5) ) 4) 6
12,800.0 9,400.0 7,000.0 4,600.0 2,200.0
Less: Finance Cost 49 0 0 0 0 0
(107,584.9 (78,219.4 (51,905.31 (42,155.2 34,199.7
Net Income (Loss) Before Income Tax 0) 5) ) 4) 6

Less: Income Tax 54 - - - - -

(107,584.9 (78,219.4 (51,905.31 (42,155.2 34,199.7
Net Income (Loss) After Income Tax 0) 5) ) 4) 6