Breakeven Analysis and Payback Period
Breakeven Analysis and Payback Period
Breakeven Analysis and Payback Period
To Check:
Sales 1,367,578.55
COGS 391,155.55
Gross Profit 976,423.00
Operating Cost 976,423.00
Operating Income 0.00
eak-even analysis allows you to understand at what point your sales will cover your
sts. This point is known as your break-even point (BEP). For Pentastic Company, we
need to at least have a sales of Php 1,367,578.55 in 2022, Php1,369,128.68 in 2023,
p1,370,706.08 in 2024, Php1,372,311.25 in 2025 and Php 1,373,944.70 in 2026 to
ver our necessary expenses from variable(COGS) to operating expenses without
curring loss.
Fixed Cost 2023 2024 2025
Advertising Expense 26,676.00 26,942.76 27,212.19
Repair and Maintenance 24,000.00 24,000.00 24,000.00
Salaries and Wages 858,000.00 858,000.00 858,000.00
Utilities Expense 60,000.00 60,840.00 61,696.80
Depreciation Expense 6,118.00 6,118.00 6,118.00
974,794.00 975,900.76 977,026.99
Cost Volume Profit Computation
Estimated Revenue or Sales in Php 1,590,617.40 1,650,834.46 1,709,312.08
Variable Cost 456,508.24 503,951.01 553,141.58
Contribution Margin 1,134,109.16 1,146,883.45 1,156,170.50
Fixed Cost in Peso 974,794.00 975,900.76 977,026.99
Operating Income 159,315.16 170,982.69 179,143.51
Breakeven = Fixed Cost / Contribution Margin
Total Fixed Cost 974,794.00 975,900.76 977,026.99
Contribution Margin 1,134,109.16 1,146,883.45 1,156,170.50
Breakeven in Percent 85.95% 85.09% 84.51%
Breakeven in Sales 1,134,109.16 1,146,883.45 1,156,170.50
Variable Cost 159,315.16 170,982.69 179,143.51
Contribution Margin 974,794.00 975,900.76 977,026.99
Fixed Cost 974,794.00 975,900.76 977,026.99
Net Profit/Loss 0.00 0.00 0.00
2026 2027
27,484.31 27,759.15
24,000.00 24,000.00
858,000.00 858,000.00
62,570.74 63,462.15
6,118.00 6,118.00
978,173.05 979,339.30
tion
1,767,967.27 1,826,999.98
601,711.68 658,090.01
1,166,255.59 1,168,909.97
978,173.05 979,339.30
188,082.54 189,570.67
on Margin
978,173.05 979,339.30
1,166,255.59 1,168,909.97
83.87% 83.78%
1,166,255.59 1,168,909.97
188,082.54 189,570.67
978,173.05 979,339.30
978,173.05 979,339.30
0.00 0.00
PENTASTI
Payback Period = Initial Investment / Cash Savings PROJECTED CASH FLO
For the Year Ended Dec. 31,
Initial
Cash Investment
Savings (End of Year
Cash Balance)
Payback Period
In Months
Analysis:
PENTASTIC
PROJECTED CASH FLOW STATEMENT
or the Year Ended Dec. 31, 2022 – Dec. 31, 2026
2022 2023 2024 2025 2026
400,000.00
119,433.87 128,184.52 134,305.13 141,009.41 142,125.50
6,188.00 6,188.00 6,188.00 6,188.00 6,188.00
-80,285.16 -61,415.15 -42,160.55 4,594.48 -39,577.29
445,336.71 72,957.37 98,332.58 151,791.89 108,736.21
-53,052.00
-86,891.00
-139,943.00
100,000.00
100,000.00
405,393.71 72,957.37 98,332.58 151,791.89 108,736.21
405,393.71 478,351.08 576,683.66 728,475.55
405,393.71 478,351.08 576,683.66 728,475.55 837,211.76
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