light longan asian fruit seat no.5 sect 1
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Acknowledgement
This project would not have been possible without the guidance and the help of
several individuals who in one way or another contributed and extended their valuable
assistance in the preparation and completion of this project.
First and foremost, my utmost gratitude to Mr.Chaiyawat Thongintr, professor of the
Mae Fah Luang University whose sincerity and encouragement we will never forget.
Mr.Chaiyawat has been our inspiration as we hurdle all the obstacles in the completion this
project.
-Mr.Mongkon Muenapai the owner of Piyamongkon KB Asian Fruit. Who had kind
concern and consideration regarding to give our project requirements the suggestion.
Last but not the least, Business administration colleagues and our team, for kind and
their patience to work in this project and encourage us in completion this project
Mr. Khidtapol Puston
Miss Theerain Nittaya
Mr. Theppakorn Saison
Mr. Yuttana Fouwong
Mr. Kittin Luangwanna
Miss Chompunoot Pongsopa
Miss Piyanoot Muenapai
Miss Yupaporn Praiwan
Table of contents
Topic Page
Chapter 1 Introduction 1
1.1 Background and significance of the project 2
1.2 Project objective 3
1.3 Benefit of project 3
1.4 Activities/Time Frame 4
Chapter 2 Industry Profile 5
2.1 Nature of industry 6
2.2 Situation of Industry 6
2.3 Product and Service 12
2.4 Vision 13
2.5 Mission 13
2.6 Strategy 13
- 2.6.1 Corporate Level 13
- 2.6.2 Business Strategy 13
- 2.6.3 Functional Strategy 14
Chapter 3 Marketing Feasibility Study 15
3.1 Marketing Analysis 16
- 3.1.1 General Environment Analysis 16
- 3.1.2 Competition Analysis (3Cs) Analysis 20
Topic Page
- 3.1.3 Target Analysis 24
- 3.1.4 Position Analysis 25
3.2 Marketing Mix Strategy 26
- 3.2.1 Product strategy 26
- 3.2.2 Price strategy 27
- 3.2.3 Place strategy 28
- 3.2.4 Promotion Strategy 28
3.3 Sale Forecast /Profit Estimation 29
3.4 Marketing Expenses (sale incentive) 31
3.5 Conclusion in market feasibility 34
Chapter 4 Investment 37
4.1 Cost of investment 38
- 4.1.1 Pre-Operating cost 38
4.2 Equipment and tool 41
- 4.2.1 Machine/tool/equipment 41
4.3 Depreciation 53
- 4.3.1 Depreciation of Pre-Operating cost 53
- 4.3.2 Depreciation of equipment/tools 55
Chapter 5 Operations 61
5.1 Raw material 62
- 5.1.1 Product Characteristics 62
- 5.1.2 Cost of raw material (fresh longan) 63
Topic Page
- 5.1.3 Packaging 64
- 5.1.4 Firewood 65
- 5.1.5 Total raw material 65
5.2 Direct Labor 66
- 5.2.1 Male Staff 66
- 5.2.2 Female Staff 66
- 5.2.3 Wages of male staff and female staff 67
5.3 Overhead 67
- 5.3.1 Water Expense 67
- 5.3.2 Electricity 67
- 5.3.3 Equipment/Tools 68
- 5.3.4 Total overhead 68
5.4 Service Process 69
5.5 Facility Management 71
Chapter 6 Organization /Administration 73
6.1 Management Analysis 74
- 6.1.1 Organization Management 74
6.2 Organization Chart 74
6.3 Administration Cost 77
- 6.3.1 Employee Salary 77
- 6.3.2 Stationary Expense 77
- 6.3.3 Electric Expense 80
Topic Page
- 6.3.4 Water Expense 80
- 6.3.5 Internet expense/month 82
- 6.3.6 Telephone expense/month 82
- 6.3.7 Billboard tax 82
6.4 Explanation Administration Cost 83
6.5 Administration Cost 85
6.6 Technical Feasibility Conclusion 87
Chapter 7 Financial Analysis 88
7.1 Income Statement 89
7.2 Statement of Cash Flow 94
7.3 Balance Sheet 99
7.4 Conclusion 104
Chapter 8 Risk Management 105
8.1 Risk analysis 106
- 8.1.1 External Forces 106
- 8.1.2 Internal Forces 107
8.2 Return On Investment (ROI), Net Present Value (NPV) and Payback Period 109
8.3 Conclusion of Risk Management 110
Chapter 9 Conclusion 111
9.1 Conclusion 112
Appendixes 115
-Appendix Financial Risk 116
Topic Page
Reference 194
1
Chapter 1
INTRODUCTION
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1.1Background and Significance of the project
Longan was listed in the Sapindaceae plant type. It’s has many scientific names;
Euphoria longana, Nephelium longana Camb, and Dimocarpus longan Lour. (Parnin,2000).
There is someone said that longan is the native fruit of southern China, it was assumed that
the origin of longan is in southern China because the Chinese have grown the longan for
thousand years ago, most grown in Guangdong, Fukien, Guangxi, Taiwan, and Sichuan the
centered is in Fukien. They have grown longan with lychee together. In Thailand, Assumed
that longan was from southern China because around the forests in Chiang mai and Chiang
rai there are native longan with have small longan and it was called normal longan until 1896,
there is Chinese bring the 5 longan plants to give to Royal Princess Dara Rassamee in the
reign of King Rama V. Then, she gave it to her brother (Kum Tun Prince) at Chiang Mai to
plant it in Ban Sop Mae Kha or Ban Nam Tong, Sop Mae Kha subdistrict, Hang Dong
District, Chiang Mai province near the Ping River for 3 plants and 2 was planted in Bangkok
around Trok Chan. And to indentify the longan plants in Sop Mae Kha there were grown by
seed because their trees are big and tell. And guess that, in that period have not the
knowledge of graft yet and the variety of longan is Green eccentric ( Parvin Manochai,
Longan, Fruit Crops major, Faculty of Agriculture, Mae Jo University, Page4, first published
in January 2000)
Longan is the one major economic fruit of Thailand in 2008, Thailand have longan
fields around 966,831 Rai, Gain Yields about 476,930 tons (Fundamentals of Agriculture
Economic, Agriculture Information Center, Office of Agricculture Economic, Page 41). Have
main major grow area in northern are Chiang mai, Lamphun, Chiang rai, Lamphang, Phayao,
Phrae, Nan and Tak. (Source: office of extension and agricultural development district no/6
Chiang mai, http://www.ndoae.doae.go.th/longan2011/lamyai2011_index.htm).
In this project, we focused on longan which is a kind of Thai fruits. That is the 1 in 4
of Product Champion that government actively supported and promoted even production
process till export. Thai exported the longan both of freeze and processed longan product ex.
canned longan and dried longan for further processing it helps to added the value to longan
and also help to sustain the longan price in terms of excess supply and price decreased.
Finally, now processed longan is the export products that have a good trend to extend,
especially dried longan are in need of market in many countries. This is the reason why we
want to do the project feasibility to find the opportunity for doing this business.
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1.2Project Objectives
- To study about dried longan for further processing for export
- To study about quantity of longan yields that use for further processing and purchase
of product as well
- To study about the problems in the current situation in terms of further processing
and export
- To study the conditions of export trade of the dried longan both in the pass and the
future trend
- To study about the investments, benefits and feasibility to invest in dried longan
- To analyze market in the business and financial risk feasibility
- To learn the technical and management process in dried longan business
-To summary of the feasibility of dried longan business
1.3 Benefit of project
- To get to know about the process of dried longan for further processing for export
trade and also the problems and the suggestions
- To get to know the cost of investment and compensation of benefits that get from
dried longan
- To get to know about the financial benefits or profits of the process of dried longan
for further processing
- To know the feasibility of dried longan business in Lamphun province.
- Knowing the current situation and how to run dried longan business in the future
- We can apply all knowledge of business management for using in this project
- We can identify the opportunity to do a project which based on reality information
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1.4 Activities/Time Frame
Table 1: Time frame November 2011 to February 2012
Operations Methods
November December January February
W
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2
W
3
W
4
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1
W
2
W
3
W
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W
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W
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W
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1. To study the general of
dried longan business in
Lamphun.
2. To study marketing
analysis in dried longan
business.
3. To study the technical
process in dried longan
business.
4. To study the financial
feasibility of dried longan
business.
5. To study and analysis
risk of dried longan
business in Lamphun.
6. Making advertising to
promote the business.
7. Grand opening the
business.
8. To Summary the
feasibility of dried longan
business in Lamphun.
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Chapter 2
NATURE OF INDUSTRY
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2.1 Nature of Industry
Dried longan flesh, commonly known commercially as golden dried longan flesh, is
processed agricultural product by which value is added to longan fruit. The official harvesting
season for longan runs from June to August and it is the leading fruit export crop of the
Thailand. Longan plays an important role in developing sustainable production systems in
Thailand and the country is the world's largest producer of longan, with earnings of US$57-
$61 million per year during the 2005-2007 period of the overall production area, 95% of the
98,000 hectares are located in the north and the crop yield was approximately 433 thousand
tons of longan in 2008. Important cultivars are Edor, Haeo, Biewkhiew and Srichomphu.
Seventy percent of the total production was exported as fresh, dried and canned longan.
Thailand promote the quality and safety of dried longan flesh in the local as well as
international market, for the purpose of consumer protection and for export promotion, the
Ministry of Agriculture and Cooperatives considers that it is appropriate to develop a
standard for dried longan flesh. This standard is developed based on the data obtained from
the study conducted by the National Bureau of Agricultural Commodity and Food Standards
in cooperation with Faculty of Agro-Industry of Chiang Mai University on the indicative
index which is used as quality criteria, classification and size designation of dried whole
longan fruit.
(Resource: http://www.acfs.go.th/standard/download/eng/Dried_longan_flesh.pdf)
(Resource:http://www.ajofai.info/Abstract/Exploring%20feasibility%20for%20production%2
0of%20longan%20fruit%20wine%20as%20a%20small%20scale%20enterprise%20in%20tha
iland.pdf)
2.2 Situation of Industry
China is the largest export market of Thai dried longan. They import of fresh longan
and dried longan. Because China get the benefit from Free Trade Agreement (FTA) China-
ASEAN. So they are exempt for import tax, but they still have to pay value added tax of 13%
compliance. The majority of imported fruits to China market are fresh fruits and dried longan.
The fresh fruit market in Guangzhou city. The dried longan with main markets is in town
looking loaf, Zhejiang province, Fuzhou city and Fujian province. For the path in the export
the product of Thai longan to China are mostly imported through Hong Kong to Shenzhen to
Guangzhou. Due to the customer in this channel is relatively easy, faster and reduce the cost.
After that, longan will be sent to the central market of fruit and then spread to the Jing Nan
and another city in China. The export of Thai longan to China has increased steadily.
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Although China has the place to product the longan more than Thailand 4 times. They try to
produce the longan for reduce the production to offset imports from Thailand. But the
qualities of chaina longan are lower than Thailand. At the same time promoting off-season
longan production in China is only 5% and the off-season longan production in Thailand is
more than 30% of the total yield of longan each year. Found that Chinese consumers have
become popular in the dried from Thailand more than the dried longan in their country and
dried longan from Vietnam. Because the dried longan from Thailand have the quality of size
and color better than them.
Following the FTA (China-ASEAN).China has reduced the import of longan from
Vietnam and increase the import from Thailand. Before they join in FTA. China import the
fresh longan from Vietnam 65% and import from Thailand 35% and After they join in FTA
.China import the fresh longan from Vietnam 12.4% and imports from Thailand 87.6%.For
the dried longan .Before they join in FTA. China import the dried longan from Vietnam
16.1% and import from Thailand 29.9% and the rest is imported from Myanmar. After they
join in FTA .China import the dried longan from Vietnam 0.1% and imports from Thailand
95.1% the rest is imported from Burma.(source : Bank of Thailand,2553).
Longan is a product that has a low price because the quantities of product to the
market during the season have a lot. However, the implementation of the management plans
of the Ministry of Agriculture. Focused on the longan price is based on market mechanisms
to distribute products to market both domestically and abroad country. Including the develop
knowledge to farmers to grow off-season; it was found that the price of longan has a tendency
to increase constantly. In the same time the ministry of Agriculture also has a policy to
promote the processing to add value to longan, as well as other agricultural product. The data
from office of Agricultural Economics in nowadays shows that the price of fresh longan and
dried longan in 2553 would have increased when compared with last year. The longan grade
AA averages at 32.02 baht/kg, longan grade A average at 29.30 baht/kg and longan grade C
average at 28.37 baht/kg. The price of dried longan grade AA average at 65.06 baht/kg ,
longan grade A average at 46.00 baht/kg , longan grade B average 26.35 baht/kg and longan
grade C average at 12.45 baht/kg. For the area that produces the longan are decrease from
968,000 rai in 2552 to 954,000 rai in 2553(down 1.46 %).For the productivity decrease from
623,000 ton in 2552 to 525,000 ton in 2553(down 15.70%) For the production per rai are
decreases from 643 kg/rai in 2552 to 550kg/rai in 2553 (down 14.46%). The price of dried
longan grade AA is 65.06 baht/kg. The reason why the area for produce the product and the
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product per area decrease because the price of longan in last year has low price. So farmers
take care longan less than before. For the export situation in Thailand. Thailand is the largest
exporter of longan in the world. The major export markets such as China, Indonesia and
Hong Kong. In 2553 the export of fresh longan and other product of longan were exported
295,000 tons (5,632 million Baht). The situation of domestic consumption in 2553 showed
that longan consumption in the Thailand is decrease from 50,000-55,000 tons in 2552 to
45,000-50,000 tons in this year because the productivity is decrease so the retail price is
increase. However, government still support and promote the longan in many way to increase
the consumption of longan.
(Source: naewna newspaperhttp://www.chiangmainews.co.th/page/?p=53753 )
Lamphun has been supported by the cooperative Longan
The cooperative in Lamphun
1. This cooperation sends product to consumers.
Cooperative Lamphun signed with Thailand Post shipping product to consumers all of
Thailand
Mr. Vitit wanvijit Chairman of Cooperation have been selected by Lamphun
cooperation to collect of fresh longan flower quality grade AA and A from members and co-
operative network of 70 tons. The cooperation sold to Thailand Post Company Limited a
Box/5 kilogram. The cooperation will guarantee quality product and return product if it
wastes within 7 days. In 2554 the Office of Cooperative Lampoon improves coordination of
marketing channels for farmers to participate. To consumer get product everywhere. Business
cooperation between the institutions of agricultural producers in Lamphun with the Thailand
Post Co., has signed a joint agreement on August 8, 2554. Thailand Post has the potential to
transport product, including establishing a network of manufacturers and suppliers of quality
produce in Lamphun. For more information, phone 1545 or post offices all of Thailand.
(Resource:http://khonmuangli.northernchildradio.com/home/index.php?option=com_content
&view=article&id=15:longan&catid=4:news)
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2. Lampung Provincial cooperative office
- Committee of Agriculture check management system the marketing of agricultural produce
Prato pea limited.
Mr. Opart kanbos Deputy Minister of Cooperative Promotion Department Welcome to
the uncertainties of the Senate Agriculture Committee to study the management of
agricultural produce markets Prato pea Limited on 23 December 2554 at the Cooperative
Prato pea limited.
Mrs. Sumita apichai Cooperative Lampoon announced that the Senate Committee and
Agriculture session management system. Marketing of agricultural produce in 2554 that
limited Prato pea Lamphun Longan that sell in November 154 181 tons Cooperative Office
Lampoon and Cooperative Promotion Department operates under the management of the
main fruits of the farmers in the year 2554 for the purpose are follow :
1. To building and Increase the competitiveness of business.
2. To promotion and support of farmers are a manufacturer and distributor of fruit
quality.
3. To support low-interest financing to cooperatives. For use as working capital for the
collection and distribution of fruit.
4. To help coordinate and improve marketing channels for farmers with a network of
cooperation such as the domestic trade, exports and modern retail stores.
Pratopea cooperation is Institute of Agriculture has a role to assist growers and
agricultural produce do business collects and distributes produce for the market.
(Resource:http://webhost.cpd.go.th/lamphun1/actvt1.html)
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The competitor
The competitor in Lamphun include with RK Food Corporation,
PhisithIndustrialCo.,Ltd and Hitec bio(Thailand) Co.,Ltd. are produce the dried longan in
lamphun province by using gas and stream.
(Resource: http://www.phisith.net/index.htm)
(Resource: http://www.rkfood.net/th/main.html)
(Resource: http://thaitechno.net/dip/home.php?uid=37233)
Food and fruit fair festival in Lamphun province, covering the shop with Lanna style
product. The event was to increase trade volume. And strengthening their ability to compete
of manufacturer OTOP, SMEs, the export health services and tourism service. For encourage
entrance to market and channel expansion. and the World of Food Asia , International Trade
Fair covering Food & Beverage, Food Catering, Food Technology, Hospitality Service and
Retail & Franchise. World of Food Asia held in Bangkok, Thailand, is where global players
of food and beverage meet. It is the leading trade platform for the food and beverage industry
in South East Asia. Based on the world's largest food and beverage trade fair – ANUGA in
Cologne, Germany, THAIFEX – World of Food Asia is a one-stop shop for all in the
industry. From processing technology and ingredients to the end products, the trade fair
covers all areas of production.
(Resource: http://www.worldoffoodasia.com/)
(Resource:http://www.teeneelanna.com/moojoomhao/home/space.php?uid=303&do=blog&id
=1265)
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Table : the volume export of fresh longan and the production of lingan in 2536-2553
Year Frozen Fruits Canned Fruits Dried Longan Total
Volume Value Volume Value Volume Value Volume Value
2536 21,310 398.1 28,392 338.4 879 96.0 50,581 832.5
2537 32,629 756.5 10,105 374.0 3,335 248.2 46,069 1,378.7
2538 31,721 882.1 10,555 415.2 3,655 195.5 45,931 1,492.8
2539 61,052 1,286.4 16,131 609.3 26,850 1,046.1 104,033 2,941.8
2540 81,633 2,119.9 15,974 753.1 38,075 2,142.9 135,682 5,015.9
2541 2,800 169.4 4,861 272.6 946 85.5 8,607 527.5
2542 44,747 1,191.8 8,822 468.9 6,770 436.7 60,339 2,097.4
2543 102,927 2,160.6 11,715 476.3 55,904 2,414.9 170,546 5,051.8
2544 102,903 1,975.0 8,969 367.0 26,838 1,310.0 138,710 3,652.0
2545 114,403 1,986.8 11,507 412.7 29,917 1,326.1 155,827 3,725.6
2546 82,732 1,718.3 13,543 495.7 59,157 2,511.6 155,432 4,725.6
2547 116,042 2,191.5 11,321 403.3 71,563 1,534.2 198,926 4,129.0
2548 133,046 2,167.5 12,632 442.2 94,088 2,277.9 239,766 4,887.6
2549 119,138 2,120.6 11,279 402.9 78,363 1,604.8 208,780 4,128.3
2550 160,391 2,451.5 13,484 477.0 112,752 2,017.4 286,627 4,945.9
2551 168,632 2,630.2 26,130 588.2 91,567 1,832.6 286,329 5,051.0
2552 220,046 3,507.3 45,776 727.5 144,154 2,589.6 409,976 6,824.4
2553 72,338 1,173.6 7,080 161.2 12,469 239.1 91,887 1,573.9
*volume (Ton) and Value(Million)
(source :office of agriculture Economic.
http://www.ndoae.doae.go.th/Data_plant/longan2010.htm)
Table :Total fresh longan in Thailand
Procince/
year 2541 2542 2543 2544 2545 2546 2547 2548 2549 2550
North
Chiang Mai
Lamphun
Chiang Rai
Payao
Nan
Lampang
Tak
Phrae
East
Chanthaburi
32,800
14,000
12,600
2,600
900
800
700
600
600
420
420
135,300
56,200
49,300
11,300
4,300
3,700
4,100
3,300
3,100
3,850
3,850
33,6500
126,500
123,900
32,700
134,00
11,300
10,200
9,400
9,100
10,400
10,400
174,400
65,200
62,700
18,600
7,400
6,700
4,800
4,200
4,800
5,900
5,900
389,500
172,100
133,700
36,500
15,400
14,800
7,700
5,100
4,200
13,100
13,100
326,100
136,700
126,200
26,200
13,500
10,500
5,100
4,300
3,600
17,000
17,000
540,000
202,200
215,300
57,000
24,800
17,600
10,100
7,300
5,500
21,200
21,200
653,300
220,200
269,800
74,300
41,400
20,500
10,300
10,500
6,300
19,800
19,800
405,200
140,900
155,200
50,300
27,400
13,200
7,000
7,500
3,700
23,000
23,000
438,500
160,900
158,800
53,600
25,700
16,100
9,800
9,300
4,300
20,600
20,600
other 551 24,749 70,421 69,800 26,900 26,200 36,100 39,100 43,700 40,600
Total fresh
longan in
Thailand 33,771 163,899 417,321 250,100 429,500 349,300 597,300 712,200 471,900 499,700
*volume (Ton)
(Source: Information technology of Agricultural: Office of Agriculture Economics.)
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2.3 Product and Service
Dried longan
- Packaging 56.9 inches wide, 14.6 inches long
- Total weights 2 Kg.
- Each box total weight 10 kg of dried longan.
- Package is brown color. Each box is the brand of the company.
- Dried longan contained in packaging that is safe, hygienic and product quality can be
maintained well
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2.4 Vision
“To become the leading provider of the best dried longan in Asian.”
2.5 Mission
Light Longan Asian Fruit provides the high technology of the machines and finally
cover with high standard of quality control, we focusing on “Quality, Cleanness, and
Maximum Customer Satisfactions. We decided to use the steam to dry longan instead of
using gas. So our product have high quality, it's didn't have a contaminants, the dried longan
is cleaning and it isn't harmful to consume in order to meet our every customer expectation.
2.6 Strategy
2.6.1 Corporate Level
In this level, I use “market penetration” to increase market share of company because
I am a new factory and there a lot of competitors both direct and indirect. So, I want to
contract consumers directly. I will talk about it the marketing part.
2.6.2 Business Strategy
I focus on the differentiation of product and how to make it distinguish from other. I
mention about the quality of all the process that related with our products until the products
sold. The product differentiation can be done by using the unique of product quality. That
thing is very important to make me different from other and make the prices of product is
second factor too because consumer can see my intention through the value of product.
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2.6.3 Functional Strategy
Marketing: This department takes a responsibility in promote and advertise our
products to public. It helps many people know our company better.
Production: We control company production and always think about new technology
formulas to make product and guarantee in high quality and competitive price for our
customers.
General Management: There is only one owner who controls everything in company and
makes all decisions of company. Our company has training the employee and to provide
knowledge and understanding to the process when produce the product.
Financial: Give and advice for future financial planning or face with loss problem and also
do balance sheet, profit loss, and income statement for report financial conditions of each
year and can check back. For the exchange rate we accept only Thai Baht currency for the
payment.
*our company do not has Human resource so general manager have to work in this position
by training the employee and to provide knowledge and understanding to the process when
produce the product.
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Chapter 3
MARKETING FEASIBILITY STUDY
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3.1 Marketing Analysis
3.1.1 General Environment Analysis
- Politic
Numerous government agencies support investors. Through the Board of Investment,
the government offers a range of tax incentives, support services and import duty exemptions
or reductions to an extensive list of promoted activities. Production and exportation of dry
longan is supported from the government well because longan is the significant economic
fruit of Thailand which earn many amount of revenue to the country. For the government’s
policy, the government promotes producing longan out of season to the longan agriculturist
for exporting to the market whole year. The policy is purpose to producing longan whole
year, guarantee the price of longan, promoting to transform longan in the various products
and get benefit from FTA agreement of China-ASEAN to dispense from import duty.
Before FTA After FTA
(Resource: http://www.business-in-asia.com/asia/thailand_fta.html)
(Resource: http://www.exim.go.th/en/about_exim/government.aspx)
-Economic
In each year, China needs rate 5.87 per year and the export price of longan is probably
higher to average rate 4.08 per year. For 2011, the amount export of longan and longan
product to consume dry longan up to 60,000 tons and trades dry longan from Thailand up to
40,000 tons in last 10 years ago (2002-2009) the amount export of dry longan is probably
higher to average still grow up because Chinese economy grew steadily in 2010, increase to
10.3% in past years, china overtook Japan to become the world’s second largest gross
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domestic product (GDP) reached $ 6 million U.S. While U.S. GDP is 14.6 trillion dollars.
Regarded as China’s economic leap over France, United Kingdom and Germany and the
main market still expand continuously. Over the remainder of 2011, KASIKORN
RESEARCH CENTER (K Research) forecasts that Thai exports to China will continue to be
promising thanks to stronger demand from the Chinese market. Among the key beneficiaries
would be raw materials, handmade products, design and packaging products, ready meals
(instant, ready-to-cook and ready-to-eat foods) etc. Nonetheless, Thailand’s trade deficit with
China may widen in 2011 over last year due to rising imports from the Bath’s appreciation
and bullish oil prices. The Japanese catastrophe may prompt Thai exporters relying largely on
imports from Japan, e.g., for parts and raw materials, to shift to China instead. The Thai
import value of raw materials, intermediate products and consumer goods from China may
see a surge this year, as a result.
(Resource: KASIKORN RESEARCH CENTER Co., Ltd.( http://www.thailand-
china.com/getdoc/8396f973-f4ec-4e77-91dc-38dbc661c318/China%E2%80%99s-
Consumption-Policy--Spurring-Rural-Re-(13).aspx?lang=en-GB))
(Resource: http://www.thaicongenvancouver.org/Economic.htm)
(Resource: http://www.propertyshowrooms.com/thailand/property/investment/thailand-
investment-economic-factors.asp)
(Resource: http://www.boi.go.th/index.php?page=thailand_advantages)
-Social
In China, most population believes that longan has many benefits and also believes
that when you eat longan, it will bring the luck to you because longan is the eyes of dragon.
Longan is not just for eating but dry longan is the ingredient of Chinese herbal. Chinese
herbal is the luxury goods which is popular in Chinese people to use in many festivals such as
Chinese New Year, The moon festival. Moreover, Chinese herbal is also a good souvenir in
many festivals. The research in Thailand. Found in dried fruits and carcinogenic effects.
Reduces free radicals in leukocytes. In the future, may be used in conjunction with cancer
treatment because it has fewer side effects or none at all. Reducing the size of the drug or
chemotherapy is. It also confirms that the benefit of the seed compounds induced colon
cancer cells; recent studies have found that dried fruit can destroy the active ingredient. And
18
effective anti-oxidant. The inhibition process of creating a skin pigment melanin. Better than
the chemicals used in cosmetics today.
(Resource: http://factsanddetails.com/china.php?itemid=112&catid=4&subcatid=19)
(Resource: http://www.tandurust.com/diet/nutrition-longan-fruit-benefits.html)
(Resource: http://region3.prd.go.th/Longan/Benefits.php)
(Resource: http://ethnomed.org/clinical/nutrition/chinese_food_cultural_profile)
-Technology
Nowadays, technology is very significant for dry longan production because
producing dry longan must have high-tech equipment and factory to produce a product to be
good quality. Development technology of production affects to increase the product per unit
of area. Selling longan both inside and outside country is not enough for releasing product to
the market; it is the cause that makes the longan price reduces. Thus, transforming longan to
be dry longan is the one effective solution to solve this problem because dry longan can keep
for long shelf life to sell out of the season. And technology is very important factor to
communication with customers that help more quickly, reduce cost and comfortable. And
Technology can help in advertising. The customers know our products thoroughly and easily.
Nowadays, we can dry longan by using the steam and using gas it depend on the investor. But
the quality of the dried longan from the stream process will have better than the dried longan
that dried by using gas.
(Resource:http://www.phtnet.org/research/view-abstract.asp?research_id=wi463)
(Resource:http://www.ehow.com/list_6374441_communication-technology-advantages.html)
19
-Technology Equipment
longan gliders dried longan gliders
Silo Kiln
Boiler Forklift
20
3.1.2 Competition Analysis (3C Analysis)
- Competitor Analysis
1. Phisith Industrial Co.,Ltd Northern Region Industrial Estate 84/1-2 M. 4 T. Ban-
Klang A. MuangLamphun 51000 Thailand
(Resource: http://www.phisith.net/index.htm)
2. RK Food Corporation
No 260 Moo 8, A. Pa Sang, Lamphun 51120.
21
Tel: (+66) 53555016 or (+66) 53555226. Fax: (+66) 53555338.
No. 43 Moo 11, A. Lee, A. MuangLamphun 51110.Tel: (+66) 53 536 016.
Fax: (+66) 53 536 015
Shanghai Mingzheng IMP&EXP Trade co.,ltd.
Room 2711, New Town Center
No.83 Loushanguan Rd.
Shnaghai ChinaPostal Code: 200336
Fax: +86-21 62368898
(Resource: http://www.rkfood.net/th/main.html)
22
3. Hitecbio(Thailand) Co.,Ltd.
Address 1: 99/160-162 ChatuchakBangkok 10900 Thailand
Tel: 02-9543306, 02-5894886.
Fax: 02-5894887.
(Resource: http://thaitechno.net/dip/home.php?uid=37233)
23
Competitor Analysis (4P Analysis)
competitor Product Price Place Promotion
1.PhisithIndustrialCo.,Ltd
There are three product
categories: Golden Dried
Longan AAA, Black Red Dried
Longan (No Impurity), Black
Red Dried Longan (General
Grade) and have good quality.
The price of the product to
the market mechanism is
not very different from its
competitors.
The company has
distributors to sale; SHIN
ZHEING Co., Ltd is
distributors in China that
company doesn’t have to
go to customers directly.
Does not have promoted
the product because of its
distributors to promote the
Chinese people.
2. RK Food Corporation
There are two types of goods
Golden Dried Longan , Longan
meat have quality and
certification standards from
GMP and ISO 9001:2000.
The price of the product to
the market mechanism is
not very different from its
competitors.
The company has shipped
to distributors in China,
with distribution to cities
such as Beijing, Shanghai,
Nanjing, Qingdao and
Nanjing Ou Yi Chang
ChangGuang Zhou City,
with its own direct selling
in China
Rk-Food has joined the
World of Food Asia 2009 at
the IMPACT, which allows
customers to know more
products.
3. Hitecbio (Thailand)
Co.,Ltd.
Products made from natural
ingredients. Without any
harmful chemicals.
Cleaning products are safe and
sanitary certification of Good
Manufacture Practice and
Administration
The price of the product to
the market mechanism is
not very different from its
competitors.
Most of the goods sold will
be sold in the country and
has own shop.
The company has joined in
food and fruit fair festival
so that people know and
Brand knows themselves
better.
24
- Competitive Analysis
Thailand is the major supplier of longan to the world. In order to determine if Thailand is
able to maintain their status as market leader in the future and opportunities for Thai longan
to enter new markets a competitive analysis was performed. Competitive Features, other than
Thailand, there are 3 countries producing longan for commercial purposes: China, Vietnam,
and Taiwan. Out of the 3, only Vietnam is producing a large enough quantity to supply both
their domestic demand and export markets. Taiwan is producing less than 13,000 tons
combined and exporting less than 1% of their production.
- Customer Analysis
China has a large population of approximately 1.3 billion people in China are also
commonly consumed longan Also as components of herbal medicine. The populations of
China have around a half of the world and rapid growth of the economy. So demands of the
consumers are higher as well. Because the economic growth fast of the population has
increased by a greater purchasing power, as well. Chinese consumption of longan imported
from Thailand, one of the best country reputed to produce longan in the world.
3.1.3 Target Analysis
Our company provided 1 target group there are China and Hong Kong. Because China
and Hong Kong are the same country. China and Hong Kong have a high demand of food.
With a population of more than 1330 million people and China's economic growth than10
percent per year, continuously in the last 20 years the Chinese have a lot more unusual
middle class has expanded rapidly, that make the height demand of consumption. Hong Kong
and China are important market for Thailand; by 70% of longan are export to Hong Kong and
China. That is very big market for our company. And Hong Kong and China mostly people
are Chinese that Chinese people believe longan is eyes of dragon, who has taken longan is
sacred to them. Thailand’s longan is popular in the Chinese market. Chinese consumers like
to eat longan as a snack food to be healthy and longan is also a traditional herbal medicine of
China.
25
3.1.4 Position Analysis
Position our company select good raw material to produce the product by select Edor
longan. Edor longan seed is popular among the international market because it is harden to be
delivered, full of meat, not too juicy Suitable for make dry longan. Manufacturing process
our companies are using high technology to drying with steam to bake its crackers with
special seed. There is a light fluffy texture and aromas of meat, fruits are naturally sweet. No
preservatives, no added color, no flavor or no other synthetic substance. By the good raw
material and good Manufacturing process it make the product has a highs quality. Our
products are quality products that are certified by the Food and Drug Administration and The
National Bureau of Agricultural Commodity and Food Standards (ACFS). And for this the
above reasons that it makes the placement of products in a good position and most customers
just want a good quality of product anyway.
Low prices
High prices
Low Quality High quality
Light longan Asian Fruit
Dried longan Vietnam
Dried longan in China
Dried longan Taiwan.
26
3.2 Marketing Mix Strategy
Marketing mix is the basic tool for company in pursuing the customer to meet
company objectives. The company has to be carefully managed and controlled before
launching products. The important things that the company has to realize is about their target
group then try to develop the product to meet the customers’ needs.
The Marketing Mix Strategies are often referred to as the “4 Ps’ since the most
important element of marketing are concern with:
3.2.1 Product strategy
The main product of Light Longan Asian Fruits is dried longan which can satisfy
the customer in China. But furthermore, with the high potential in production by using high
technology of the machines and finally cover with high standard of quality control, the
company is preparing for the wants of the new coming customers and expanding the dried
longan markets in several countries by focusing on “Quality, Cleanness, and Maximum
Customer Satisfactions”. So Product Differentiation would be used as our strategy.
We decided to use the steam to dry longan instead of using gas because the quality of the
dried longan will be better than use gas and can reduce the cost of production. Moreover,
Light Longan Asian Fruits is the new choice for the customer who seeks to consume the
product that has high quality and good for health.
Branding Strategy
27
Light Longan Asian Fruits Brand
We set brand name in English. The brand name is “Light Longan Asian Fruits”. This
brand sound of light same as like word mean favorite. But we change the word like to light
for show we change the style to processing a dried longan. So Light Longan Asian Fruits is
mean the our company have the new idea to produce the product dried longan and we are
leading provider of the best dried longan in Asian Therefore, we create the logo for identify
to our brand name. Logo use orange, white, yellow and black color for presenting to power
and fairness of Light Longan Asian Fruits. This logo looks like the tree are plentifully to
show that you will get good quality from our production.
3.2.2 Price strategy
We use the cost - base strategy and compare the price with competitor. For the cost
base strategy we calculate the cost of material. And we setting moderate price comparing
with competitor. For the product of our the customer can get the value of product relative
with price or get price equal value because the product are more valuable for respond
customer need. Its makes the customer satisfactions in our product. The price of our product
has nearly with competitor but tend to a little bit higher than direct competitors because the
quality of product have higher cost than competitor so our company is the new way in side of
dried longan for the customer that make the customer satisfaction in the product and that have
reasonable price.
Table2: Price of dried longan
Grade Price/kg
AA 70
A 50
B 30
C 15
(Source: Piyamongkon K.B. Asian fruit price of dried longan 2554)
28
3.2.3 Place strategy
Although the longan is grow in the North, East and other part of Thailand. The
location we do the operation would be Lamphun province because Lamphun is the province
that is the 2nd
place in growing longan in Thailand while it is also located close to Chiang Mai
province where has the most longan gardens in Thailand, so our company can get the fresh
longan easily at the low price.
(Source: http://web.agri.cmu.ac.th/rdunit/Longana/history.htm)
(Source: http://www.oknation.net/blog/eec/2011/02/22/entry-3)
3.2.4 Promotion strategy
Light Longan Asian Fruit plan to join in food and fruit fair festival lamphun on
August, Lamphum province and join the World of Food Asia on May, which allows
customers to know more products. We have the distributor who has ability to distribute our
product to the customer thoroughly.
(Resource: http://www.worldoffoodasia.com/)
(Resource:http://www.teeneelanna.com/moojoomhao/home/space.php?uid=303&do=blog&id
=1265)
29
3.3 Sale Forecast/Profit Estimation
Sale Forecast Year 1
Sale Forecast Year 2
Sale Forecast Year 3
Year 1 Product Price/MT Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1 Grade AA 70,000 60 60 60
2 Grade A 50,000 250 250 250
3 Grade B 30,000 150 150 150
4 Grade C 15,000 40 40 40
Total 500 500 500
Year 2 Product Price/MT Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1 Grade AA 85,000 60 60 60
2 Grade A 75,000 250 250 250
3 Grade B 55,000 150 150 150
4 Grade C 40,000 40 40 40
Total 500 500 500
Year 3 Product Price/MT Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1 Grade AA 80,000 60 60 60
2 Grade A 70,000 250 250 250
3 Grade B 50,000 150 150 150
4 Grade C 35,000 40 40 40
Total 500 500 500
30
Sale Forecast Year 4
Sale Forecast Year 5
(Resource: Office of Agricultures and cooperative)
(Resource: http://w3c.moac.go.th/ewt_news.php?nid=4834&filename=index)
Year 4 Product Price/MT Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1 Grade AA 83,000 60 60 60
2 Grade A 73,000 250 250 250
3 Grade B 53,000 150 150 150
4 Grade C 38,000 40 40 40
Total 500 500 500
Year 5 Product Price/MT Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1 Grade AA 86,000 60 60 60
2 Grade A 76,000 250 250 250
3 Grade B 56,000 150 150 150
4 Grade C 41,000 40 40 40
Total 500 500 500
31
3.4 Marketing Expenses (Sale Incentive)
Marketing Expenses Year 1
Marketing Expenses Year 2
Year 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Selling Expense
Discount sale ฿0.00
Sale commission ฿0.00
Other selling expense ฿0.00
Total selling expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00
Advertising expense
Advertising web(E-commerce) ฿0.00
Other ฿50,000.00 ฿150,000.00 ฿200,000.00
Total advertising expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
Total marketing expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
Year 2 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Selling Expense
Discount sale ฿0.00
Sale commission ฿0.00
Other selling expense ฿0.00
Total selling expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00
Advertising expense
Advertising web(E-commerce) ฿0.00
Other ฿50,000.00 ฿150,000.00 ฿200,000.00
Total advertising expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
Total marketing expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
32
Marketing Expenses Year 3
Marketing Expenses Year 4
Year 3 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Selling Expense
Discount sale ฿0.00
Sale commission ฿0.00
Other selling expense ฿0.00
Total selling expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00
Advertising expense
Advertising web(E-commerce) ฿0.00
Other ฿50,000.00 ฿150,000.00 ฿200,000.00
Total advertising expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
Total marketing expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
Year 4 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Selling Expense
Discount sale ฿0.00
Sale commission ฿0.00
Other selling expense ฿0.00
Total selling expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00
Advertising expense
Advertising web(E-commerce) ฿0.00
Other ฿50,000.00 ฿0.00 ฿150,000.00 ฿200,000.00
Total advertising expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
Total marketing expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
33
Marketing Expenses Year 5
Year 5 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Selling Expense
Discount sale ฿0.00
Sale commission ฿0.00
Other selling expense ฿0.00
Total selling expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00
Advertising expense
Advertising web(E-commerce) ฿0.00
Other ฿50,000.00 ฿150,000.00 ฿200,000.00
Total advertising expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
Total marketing expense ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿50,000.00 ฿0.00 ฿0.00 ฿150,000.00 ฿0.00 ฿0.00 ฿0.00 ฿0.00 ฿200,000.00
34
3.5 Conclusion in market feasibility
Longan is the one major economic fruit of Thailand in 2008, Thailand have longan
fields around 966,831 Rai, Gain Yields about 476,930 tons ,Have main major grow area in
northern are Chiang mai, Lamphun, Chiang rai, Lamphang, Phayao, Phrae, Nan and Tak.
China is the largest export market of Thai dried longan. They import of fresh longan and
dried longan. Because China get the benefit from Free Trade Agreement (FTA) China-
ASEAN. Following the FTA (China-ASEAN).China has reduced the import of longan from
Vietnam and increase the import from Thailand. For the dried longan .Before they join in
FTA. China import the dried longan from Vietnam 16.1% and import from Thailand 29.9%
and the rest is imported from Myanmar. After they join in FTA .China import the dried
longan from Vietnam 0.1% and imports from Thailand 95.1% the rest is imported from
Burma.(source : Bank of Thailand,2553).
Light Longan Asian Fruit has directs competitor in Lamphun include with RK Food
Corporation, There are two types of goods Golden Dried Longan, and Longan meat have
quality and certification standards from GMP and ISO 9001:2000. The company has shipped
to distributors in China, with distribution to cities. They joined the World of Food Asia 2009
at the IMPACT, which allows customers to know more products. They are biggest competitor
because they have quality and certification standards from GMP and ISO 9001:2000.and thay
have the distribution in China already. We also has many indirect competitor such as Phisith
Industrial Co.,Ltd , RK Food Corporation and Hitec bio(Thailand) Co.,Ltd. We have to learn
competitor how they can survive in the market, we have to know their strange and weakness
and analyze to find the way to compete with them. For the first competitor is
PhisithIndustrialCo.,Ltd, There are three product categories: Golden Dried Longan AAA,
Black Red Dried Longan, Black Red Dried Longan and have good quality. The company has
distributors to sale in China, so this company doesn’t have to go to customers directly. but the
using gas to dried longan, so the product has low quality than our company. Next one is The
last competitive is Hitecbio (Thailand) Co.,Ltd. , the products made from natural ingredients.
Without any harmful chemicals.Cleaning products are safe and sanitary certification of Good
Manufacture Practice and Administration. Most of the goods sold will be sold in the country
and has own shop.
35
Our products are quality products that are certified by the Food and Drug
Administration and The National Bureau of Agricultural Commodity and Food Standards
(ACFS). And for this the above reasons that it makes the placement of products in a good
position and most customers just want a good quality of product anyway. So we set the
positioning of our product in high quality and the price little bit high than the
competitor.
We use Marketing mix to apply with our business. the first, product we using high
technology of the machines and finally cover with high standard of quality control, the
company is preparing for the wants of the new coming customers and expanding the dried
longan markets in several countries by focusing on “Quality, Cleanness, and Maximum
Customer Satisfactions”. So Product Differentiation would be used as our strategy.
We decided to use the steam to dry longan instead of using gas. Second, the pricing we
compare with competitor and we set the price high than competitor because of the quality of
our product better than competitor. Third, place we located in Lumphun province in order to
ease in finding the fresh longan. The last, we plan to join in food and fruit fair festival and
join the World of Food Asia, which allows customers to know more products. We have the
distributor who has ability to distribute our product to the customer thoroughly.
Sale for cash, from the table we can see that Lamphun can product fresh longan an
average of five year around 185,060 ton. And we can export dried longan an average of five
year around 87,861 ton. China import dried longan from Thailand 95.1% of total longan
import of China. So our company forecast to produce dried longan 1,500 ton/year. The article
from the Ministry of Agriculture has forecast that the price of longan will be increase because
the fresh longan in Thailand tend to decrease but the demand of international customer
especially in China are increase. For this reason, our company can produce the product dried
longan in same level in every year but can set the price to raise by produce the same level of
product.
And for the marketing expense, we plan to join in food and fruit fair festival and
join the World of Food Asia so we set the same expense in each year for promote the product
to the new customer. And for the end of the season, we have to pay for food and drink for our
distributor.
36
(Source:http://www.krobkruakao.com/%E0%B8%82%E0%B9%88%E0%B8%B2%E0%B8
%A7/21059/%E0%B8%9C%E0%B8%A5%E0%B8%9C%E0%B8%A5%E0%B8%B4%E0
%B8%95%E0%B8%A5%E0%B8%B3%E0%B9%84%E0%B8%A2%E0%B8%9B%E0%B8
%B5%E0%B8%99%E0%B8%B5%E0%B9%89%E0%B8%A5%E0%B8%94%E0%B8%A5
%E0%B8%87%E0%B8%88%E0%B8%B2%E0%B8%81%E0%B8%AA%E0%B8%A0%E0
%B8%B2%E0%B8%9E%E0%B8%AD%E0%B8%B2%E0%B8%81%E0%B8%B2%E0%B
8%A8%E0%B9%81%E0%B8%9B%E0%B8%A3%E0%B8%9B%E0%B8%A3%E0%B8%
A7%E0%B8%99.html)
(Source: http://www.oae.go.th/ewt_news.php?nid=8841&filename=news_market)
(Source: http://www.manager.co.th/Local/ViewNews.aspx?NewsID=9540000050148)
37
Chapter 4
INVESTMENT
38
4.1 Cost of investment
4.1.1 Pre-Operating cost
Pre Operation Cost
Landscape cost 2,000,000 Baht
Construction + drawing 10,000,000 Baht
Total 12,000,000 Baht
Pre Operation cost that our company has is landscape cost that our company purchase
land in 269 Moo.7 Namdib Pasang Lmphun 51120. The land that we purchase have 5 Rai
(1 Rai = 400,000 so 5 Rai = 2,000,000). We use Lampang Paisan Construction to drawing and
construction our company.
(Resource: Mr.Sombut Kuntapong the owner of the lands 269 Moo.7 Namdib Pasang
Lmphun 51120.)
(Resource: Lampang Paisan Construction in Tumbol Soptui Amphoe Mueang Lampang
Lampang 52100.)
- Location
39
- Facility Layout
40
Billboard of company
Billboard of Company order from “Chalks Advertise” in 202 Muang Lampang.Type
of billboard is aluminum. The size of billboard is 30,000 square centimeter (300 centimeter*
100 centimeter) and the background is white. The billboard shows the logo, name address of
our company. So the price is 20,000 include service.
Total Billboard is 20,000 Baht.
Registration
Juristic Person Registration
- Company Limited Registration
Submit the name’s company is Light Longan Asian Fruit for determine not same as the
name reserved other company.
List of the document and information are used below:
1. Registration document request for the new establish enterprise (50 Baht)
2. A copy of an entrepreneur identification card
3. A copy of an entrepreneur address
4. Proxy letter (if there is)
5. Name and address of a proxy identification card
Total registration cost 2,000 Baht.
41
(Resource:http://www.pattanakit.net/index.php?lay=show&ac=article&Id=525887&Ntype=1
24)
(Resource:http://www.dbd.go.th/mainsite/index.php?id=101)
Objective
Establish Light Longan Asian Fruit manage and serve the high quality of product to
customers in Dried Longan business at 269 Moo.7 Namdib Pasang Lmphun 51120.
Pre-Operating cost
No. Pre-Operating cost Total
1 Landscape cost 2,000,000
2 Construction + drawing 10,000,000
3 Billboard of company 20,000
4 Registration 2,000
Total 12,022,000
4.2 Equipment and tool
4.2.1 Machine/tool/equipment
Office
Image
Description
iMac 21.5 inc
3.06 GHz Intel Core i3
1920 by 1080 resolution
4GB(two 2GB)memory
500GB hard drive
8x double layer SuperDrive
ATI Radeon HD 4670 with 256MB
Price 40,900 Baht
Resource: http://checkpricecomputer.com/imac-
21-5-inch-3-06ghz
42
Pinter CANON IP4870
Price 3,790 Baht
Resource: power buy
http://www.powerbuy.co.th
The L-series of melamine
Price 4,900 Baht
Resource: jarit ruirang
furniture http://www.thaiofficepro.com
Table Price 2,400 Baht
Resource :
http://www.rockyfurniture.com/product-th-
789781-3905729-
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4%E0%B9%89%E0%B8%99+%E0%B8%A3%
E0%B8%B8%E0%B9%88%E0%B8%99+CF+12
02.html#
Multi-purpose table
Price 3,500 Baht
Resource: Kasem Furniture Co., Ltd.
http://www.kssfurniture.com
43
Table Bar
Price 810 Baht
Resource: unicornfurniture co.,Ltd
www.unicornfurniture.com
Office chair
6months warranty
Price 890 Baht
Resource: jarit ruirang
furniture http://www.thaiofficepro.com
Stored file
2 layer 20 channels
Price 2,400 Baht
Resource: jarit ruirang
furniture http://www.thaiofficepro.com
3 seater leather chair
Price 3,000 Baht
Resource: Kasem Furniture Co., Ltd.
http://www.kssfurniture.com
44
3 seater sofa
Price 5,600 Baht
Resource: Kasem Furniture Co., Ltd.
http://www.kssfurniture.com
Dispenser water - hot water tank 2 in
1 model upside down
5 year warranty
Price 5,600 Baht
Resource: IT and Hone Shop
http://www.itandhome.com/.
The punch-alpha - Times ALPHA-TIME ALP-
2150A
1 year warranty
Price 7,500 Baht
Resource: jevanes
Office Supply Co.,Ltd. http://www.janivisoffice.c
om.
Panasonic Telephone KX-TS5OOMX
Price 590 Baht
Resource: Sepiboon
Electric http://www.sripiboon.com
Mitsubishi Air
Model MS-SGF18VC size 18,080
Price 25,800 Baht (includes installation)
Resource: yensabuy Electric Com5pany
http://www.airsecondhand.com
45
Circular basin
Price 410 Baht
Resource: SMC Materials Co., Ltd
http://www.191sale.com
WC 2-piece 6 L N-7530
Price 2,725Baht
Resource: SMC Materials Co., Ltd
http://www.191sale.com
Glass set 3
Price 160 Baht
Resource: SMC Materials Co., Ltd
http://www.191sale.com
TV LG 32" 32LD310
Price 11,900
Resouce: LCD TV THAILAND. All Rights
Reserved http://www.lcdtvthailand.com
Living room furniture
Living room aquarium set
Price 22,000 Baht
Resource: Pridefu shop
http://www.mirakar.com/detail_product.php?IDP
ro=5725
46
Office
No. List No. of
Product
Price
per Unit
Total
1 iMac 21.5 inc 4 40,900 163,600
2 Pinter CANON IP4870 1 3,790 3,790
3 The L-series of melamine 1 4,900 4,900
4 Multi-purpose table 1 3,500 3,500
5 Table Bar 1 810 810
6 Office chair 3 890 2,670
7 Stored file 1 2,400 2,400
8 3 seater leather chair 2 3,000 6,000
9 3 seater sofa 1 5,600 5,600
10 Dispenser water 2 5,600 11,200
11 The punch-alpha - Times 1 7,500 7,500
12 Panasonic Telephone 1 590 590
13 Mitsubishi Air 2 25,800 51,600
14 Circular basin 2 410 820
15 WC 2-piece 6 L N-7530 2 2,725 5,450
16 Glass set 3 3 pieces 2 160 320
17 TV LG 32" 32LD310 1 11,900 11,900
18 Living room furniture 1 22,000 22,000
19 Table 2 2,400 4,800
Total 31 144,875 309,450
47
Factory
Image
Description
1. Dryer Room
• Room quantity = 4.00 x 9.60 x 4.00 meter
• Ready-made insulation made from special foam: density 1.25 pounds per cubic foot
• Skin of steal CB is thick 0.45 millimeter
• Density insulation is 75 millimeters and ankylosed by clip lock system
• Door panel quantity = 1625 x 3355 x 75 millimeter 2 set per room and blanket aluminums
• Flue quantity = 1570 x 370 millimeter 1 set per room
• Air door quantity = 850 x 350 millimeter 1 set per room
Price 200,000 Baht
*Fire insurance
Remark: in case of source of fire occur at Dryer Room, Furnace, Hot-Water Boiler,
Heat Exchanger, Hot-Water Pumep, Motor insurance company will claim all damage.
48
2.Furnace
• Use firewood or solid fuel
• Hydrostatic Test Pressure in 7 bar
• Induced draft fan : 7.5 kW 2 set
• Pressure switch ; power down fan when water be over the limit
• Safety Valve : 1.1/2 inch 1 set
Price 2,200,000 Baht
3. Hot-Water Boiler
• Make temperature more 90 degree Celsius
• Light alert when temperature be down or over the limit
• Hydrostatic Test Pressure in 7 bar
• Exhaust fan: 5 HP.
• Safety Valve : 2 inch 2 set
• Switch prevent from drying water when the water be down under the limit. It will order
water pump doing automatic
Price 2,700,000 Baht
4. Heat Exchanger
• Heat Exchange quantity = 1.25 x 2.80 x 0.145 meter
• water piping made from copper
• Heat Sink made from Aluminum : 12 Heat Sink per inch
• It can exchange heat more 120 kW per room
Price 80,000 Baht
5. Hot-Water Pumep
• use alternating current 380 vole
• use electric current 410 watt
• controlled Switch on-off and automatic pump by thermostat
Price 17,500 Baht
6. Piping And Insulation
• Use steal black pipe API # 40
• the speed of water in the piping don’t exceed 1.5 meters / second
• wrapped up by fiberglass
49
• Overlay by Jacket Aluminum # 24
• Hydrostatic Test Pressure in 7 bar
Price 1,500Baht
7. Motor
• use alternating current 380 vole 50 Hz
• Motor can bearable heat more 90 degree Celsius and Frame Motor can bearable heat more
150 degree Celsius
• Motor : 7.5 kW; drive the air 22,000 cubic foot per second
Price 16,000 Baht
8. Fan
• bearable heat more 110 degree Celsius
• Drive the air 1400 cubic meter In pressure 2 InchWC
• Drive the air 1300 cubic meter In pressure 4 InchWC
Price 40,000 Baht
9. Temp Control
• digital equipment
• Substantive Control room
• Switch control, heat water pump and light to show working
• apparatus prevent motor from over the limit
Price 15,000 Baht
Resource: K.P. EXPERT ENGINEERING CO.,LTD http://www.kpexpert.co.th
Silo
Price 40,000 Baht
Resource: Piyamongkon K.B. Asian Fruits
longan gliders
- The machine can pick out a longan append
time just only 25 second, out of the problem
of unequity grade of longan. It's acceptable
machine around the world.
50
-There are 2 models: 1. the grading of fresh
longan 2. grading of dried longan
- The size of a machine 178 W 132 L high
182 cm.Weighing 322 Kg.
- can pick out the dried longan to 20,400 kg.
Per day and a sensitivity of 100% to 14,400
kg. Per day. For the fresh longan 40,000 kg.
per day. We can set the volume of slow or
fast of the machine as we need.
Price 50,000
Resource: Likhitchewan co.,LTD.
http://www.the-dryer.com
Toyota Tonero vorkheftruck
-The new Tonero also allows you to enhance
your truck in several areas. By selecting the
Tonero+ formula that suits the way your
business is run, you can specify additional
features to fulfil your specific business needs.
Price 400,000 Baht
Resource: boonlert forklift and park service
http://www.boonlertforklift.com
Handlift
Durable and proven ergonomic handle. Fail-
proof, self-contained pump with a special
German sealing system. Superior pump
design for lifting heavy loads with minimum
effort
Price 9,900 Baht
Resource: boonlert forklift and park service
http://www.boonlertforklift.com
51
Truck scales
Price 250,000 Baht
Resource: Thaiscale Co.,Ltd.
http://www.thaiscale.co.th/
Spring scales 60 kg.
Price 970 Baht.
Resource: Jenebanjed co.,LTD.
http://www.jenbunjerd.com
Digital scales (Platform Scale) FG-150KAL
: AND
Price 15,500 Baht
Resource: PNP Scales and Instruments
Co., Ltd. http://www.pnpscale.com
52
Factory
No. List No. of Product Price per Unit Total
1 Dryer Room 12 200,000 2,400,000
2 Furnace 1 2,300,000 2,300,000
3 Hot-Water Boiler 1 2,700,000 2,700,000
4 Heat Exchanger 12 80,000 960,000
5 Hot-Water Pumep 12 17,500 210,000
6 Piping And Insulation 72 1,500 108,000
7 Motor 12 16,000 192,000
8 Fan 12 40,000 480,000
9 Temp Control 12 15,000 180,000
10 Silo 2 40,000 80,000
11 longan gliders 7 50,000 350,000
12 Toyota Tonero
vorkheftruck
2 400,000 800,000
13 Handlift 3 9,900 29,700
14 Truck scales 1 250,000 250,000
15 Spring scales 60 kg. 3 970 2,910
16 Digital scales 2 15,500 31,000
Total 166 6,136,370 11,073,610
53
4.3 Depreciation
4.3.1 Depreciation of Pre-Operating cost
Year 1
Year 2
Year3
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 500000.00
3 Billboard 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 4000.00
42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 504000.00Total Accumulated Depreciation year 1
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 1000000.00
3 Billboarg 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 8000.00
42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 1008000.00Total Accumulated Depreciation year 2
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 1500000.00
3 Billboard 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 12000.00
42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 1512000.00Total Accumulated Depreciation year 3
54
Year 4
Year 5
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 2000000.00
3 Billboard 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 16000.00
42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 2016000.00Total Accumulated Depreciation year 4
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Landscape cost 5 400,000.00 2,000,000.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 Construction 1 10,000,000.00 10,000,000.00 20 500000.00 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 41666.67 2500000.00
3 Billboard 1 20,000.00 20,000.00 5 4000.00 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 20000.00
42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 42000.00 2520000.00Total Accumulated Depreciation year 5
55
4.3.2 Depreciation of equipment/tools (Office)
Year 1
Year 2
No. List Unit of
Product
Price per
Unit
Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 32720.00
2 Printer CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 758.00
3 The L-series of melamine 1 4,900.00 4,900.00 10 490.00 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 490.00
4 Multi-purpose table 1 3,500.00 3,500.00 10 350.00 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 350.00
5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 81.00
6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 267.00
7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 480.00
8 3 seater leather chair 2 3,000.00 6,000.00 5 1200.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 1200.00
9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 1120.00
10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 2240.00
11 The punch-alpha - Times 1 7,500.00 7,500.00 5 1500.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 1500.00
12 Panasonic Telephone 1 590.00 590.00 10 59.00 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 59.00
13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 5160.00
14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 82.00
15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 545.00
16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 64.00
17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 1190.00
18 Living room furniture 1 22,000.00 22,000.00 10 2200.00 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 2200.00
19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 960.00
4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 51466.00Total Accumulated Depreciation year 1
No. List Unit of
Product
Price per
Unit
Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 65440.00
2 Pinter CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 1516.00
3 The L-series of melamine 1 4,900.00 4,900.00 10 490.00 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 980.00
4 Multi-purpose table 1 3,500.00 3,500.00 10 350.00 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 700.00
5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 162.00
6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 534.00
7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 960.00
8 3 seater leather chair 2 3,000.00 6,000.00 5 1200.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 2400.00
9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 2240.00
10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 4480.00
11 The punch-alpha - Times 1 7,500.00 7,500.00 5 1500.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 3000.00
12 Panasonic Telephone 1 590.00 590.00 10 59.00 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 118.00
13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 10320.00
14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 164.00
15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 1090.00
16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 128.00
17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 2380.00
18 Living room furniture 1 22,000.00 22,000.00 10 2200.00 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 4400.00
19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 1920.00
4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 102932.00Total Accumulated Depreciation year 2
56
Year 3
Year 4
No. List Unit of
Product
Price per
Unit
Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 98160.00
2 Pinter CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 2274.00
3 The L-series of melamine 1 4,900.00 4,900.00 10 490.00 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 1470.00
4 Multi-purpose table 1 3,500.00 3,500.00 10 350.00 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 1050.00
5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 243.00
6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 801.00
7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 1440.00
8 3 seater leather chair 2 3,000.00 6,000.00 5 1200.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 3600.00
9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 3360.00
10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 6720.00
11 The punch-alpha - Times 1 7,500.00 7,500.00 5 1500.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 4500.00
12 Panasonic Telephone 1 590.00 590.00 10 59.00 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 177.00
13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 15480.00
14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 246.00
15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 1635.00
16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 192.00
17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 3570.00
18 Living room furniture 1 22,000.00 22,000.00 10 2200.00 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 6600.00
19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 2880.00
4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 154398.00Total Accumulated Depreciation year 3
No. List Unit of
Product
Price per
Unit
Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 130880.00
2 Pinter CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 3032.00
3 The L-series of melamine 1 4,900.00 4,900.00 10 490.00 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 1960.00
4 Multi-purpose table 1 3,500.00 3,500.00 10 350.00 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 1400.00
5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 324.00
6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 1068.00
7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 1920.00
8 3 seater leather chair 2 3,000.00 6,000.00 5 1200.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 4800.00
9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 4480.00
10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 8960.00
11 The punch-alpha - Times 1 7,500.00 7,500.00 5 1500.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 6000.00
12 Panasonic Telephone 1 590.00 590.00 10 59.00 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 236.00
13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 20640.00
14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 328.00
15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 2180.00
16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 256.00
17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 4760.00
18 Living room furniture 1 22,000.00 22,000.00 10 2200.00 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 8800.00
19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 3840.00
4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 205864.00Total Accumulated Depreciation year 4
57
Year 5
No. List Unit of
Product
Price per
Unit
Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 iMac 21.5 inc 4 40,900.00 163,600.00 5 32720.00 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 2726.67 163600.00
2 Pinter CANON IP4870 1 3,790.00 3,790.00 5 758.00 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 63.17 3790.00
3 The L-series of melamine 1 4,900.00 4,900.00 10 490.00 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 40.83 2450.00
4 Multi-purpose table 1 3,500.00 3,500.00 10 350.00 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 29.17 1750.00
5 Table Bar 1 810.00 810.00 10 81.00 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 405.00
6 Office chair 3 890.00 2,670.00 10 267.00 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 22.25 1335.00
7 Stored file 1 2,400.00 2,400.00 5 480.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 2400.00
8 3 seater leather chair 2 3,000.00 6,000.00 5 1200.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 6000.00
9 3 seater sofa 1 5,600.00 5,600.00 5 1120.00 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 5600.00
10 Dispenser water 2 5,600.00 11,200.00 5 2240.00 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 186.67 11200.00
11 The punch-alpha - Times 1 7,500.00 7,500.00 5 1500.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 7500.00
12 Panasonic Telephone 1 590.00 590.00 10 59.00 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 4.92 295.00
13 Mitsubishi Air 2 25,800.00 51,600.00 10 5160.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 430.00 25800.00
14 Circular basin 2 410.00 820.00 10 82.00 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 6.83 410.00
15 WC 2-piece 6 L N-7530 2 2,725.00 5,450.00 10 545.00 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 45.42 2725.00
16 Glass set 3 3 pieces 2 160.00 320.00 5 64.00 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 5.33 320.00
17 TV LG 32" 32LD310 1 11,900.00 11,900.00 10 1190.00 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 99.17 5950.00
18 Living room furniture 1 22,000.00 22,000.00 10 2200.00 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 183.33 11000.00
19 Table 2 2,400.00 4,800.00 5 960.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 4800.00
4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 4288.83 257330.00Total Accumulated Depreciation year 5
58
Factory
Year 1
Year 2
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 480000.00
2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 460000.00
3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 540000.00
4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 192000.00
5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 42000.00
6 Piping And Insulation 72 1,500.00 108,000.00 5 21600.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 21600.00
7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 38400.00
8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 96000.00
9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 36000.00
10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 16000.00
11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 70000.00
12 Toyota Tonero vorkheftruck 2 400,000.00 800,000.00 5 160000.00 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 160000.00
13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 5940.00
14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 50000.00
15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 582.00
16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 6200.00
184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 2214722.00Total Accumulated Depreciation year 1
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 960000.00
2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 920000.00
3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 1080000.00
4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 384000.00
5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 84000.00
6 Piping And Insulation 72 1,500.00 108,000.00 5 21600.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 43200.00
7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 76800.00
8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 192000.00
9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 72000.00
10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 32000.00
11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 140000.00
12 Toyota Tonero vorkheftruck 2 400,000.00 800,000.00 5 160000.00 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 320000.00
13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 11880.00
14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 100000.00
15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 1164.00
16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 12400.00
184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 4429444.00Total Accumulated Depreciation year 2
59
Year 3
Year 4
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 1440000.00
2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 1380000.00
3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 1620000.00
4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 576000.00
5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 126000.00
6 Piping And Insulation 72 1,500.00 108,000.00 5 21600.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 64800.00
7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 115200.00
8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 288000.00
9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 108000.00
10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 48000.00
11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 210000.00
12 Toyota Tonero vorkheftruck 2 400,000.00 800,000.00 5 160000.00 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 480000.00
13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 17820.00
14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 150000.00
15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 1746.00
16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 18600.00
184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 6644166.00Total Accumulated Depreciation year 3
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 1920000.00
2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 1840000.00
3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 2160000.00
4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 768000.00
5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 168000.00
6 Piping And Insulation 72 1,500.00 108,000.00 5 21600.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 86400.00
7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 153600.00
8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 384000.00
9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 144000.00
10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 64000.00
11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 280000.00
12 Toyota Tonero vorkheftruck 2 400,000.00 800,000.00 5 160000.00 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 640000.00
13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 23760.00
14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 200000.00
15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 2328.00
16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 24800.00
184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 8858888.00Total Accumulated Depreciation year 4
60
Year 5
No. List Unit of
Product
Price per Unit Total Year Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Accumulated
Depreciation
1 Dryer Room 12 200,000.00 2,400,000.00 5 480000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 40000.00 2400000.00
2 Furnace 1 2,300,000.00 2,300,000.00 5 460000.00 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 38333.33 2300000.00
3 Hot-Water Boiler 1 2,700,000.00 2,700,000.00 5 540000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 45000.00 2700000.00
4 Heat Exchanger 12 80,000.00 960,000.00 5 192000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 16000.00 960000.00
5 Hot-Water Pumep 12 17,500.00 210,000.00 5 42000.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 3500.00 210000.00
6 Piping And Insulation 72 1,500.00 108,000.00 5 21600.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 1800.00 108000.00
7 Motor 12 16,000.00 192,000.00 5 38400.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 3200.00 192000.00
8 Fan 12 40,000.00 480,000.00 5 96000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 8000.00 480000.00
9 Temp Control 12 15,000.00 180,000.00 5 36000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 180000.00
10 Silo 2 40,000.00 80,000.00 5 16000.00 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 1333.33 80000.00
11 longan gliders 7 50,000.00 350,000.00 5 70000.00 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 5833.33 350000.00
12 Toyota Tonero vorkheftruck 2 400,000.00 800,000.00 5 160000.00 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 13333.33 800000.00
13 Handlift 3 9,900.00 29,700.00 5 5940.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 495.00 29700.00
14 Truck scales 1 250,000.00 250,000.00 5 50000.00 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 4166.67 250000.00
15 Spring scales 60 kg. 3 970.00 2,910.00 5 582.00 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 48.50 2910.00
16 Digital scales 2 15,500.00 31,000.00 5 6200.00 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 516.67 31000.00
184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 184560.17 11073610.00Total Accumulated Depreciation year 5
61
Chapter 5
OPERATIONS
62
5.1 Raw material
5.1.1 Product Characteristics
The company mainly to use the high potential in production by using high technology
of the machines and finally cover with high standard of quality control, the company is
preparing for the wants of the new coming customers and expanding the dried longan markets
in several countries by focusing on “Quality, Cleanness, and Maximum Customer
Satisfactions”. There are many ways to process the dried longan which may be harmful to the
environment. So the Light longan Asian Fruit decided to use the steam to dry longan instead
of using gas. So our product have high quality, it's didn't have a contaminants, the dried
longan is cleaning and it isn't harmful to consumer. The Characteristics of our dried longan
are the curst of dried longan is golden brown, the curst of dried longan is a sphere that not
have a dent or stain, the dried longan is dry and the crust isn't cracked, the test is sweet, the
smell of the fragrance of fruits and didn't have the contaminants.
Dried longans are divided into 4 grades.
1. Grand AA Longan has a diameter larger than is 25 mm.
2. Grand A Longan has a diameter is 22-24 mm.
3. Grand B Longan has a diameter is 19-21 mm.
4. Grand C Longan has a diameter less than 16-18 mm.
Crust of dried longan is a sphere, not a dent yellow skin, flesh of the fruit is dry and It's
the smell of fragrant fruits and other contaminants.
63
(Resource: Standard books in the household products industry of Lamphun Agricultural
Office.)
5.1.2 Cost of raw material (fresh longan)
Fresh longans are divided into 4 grades.
1. Grand AA Longan has a diameter larger than is 25 mm.
2. Grand A Longan has a diameter is 22-24 mm.
3. Grand B Longan has a diameter is 19-21 mm.
4. Grand C Longan has a diameter less than 16-18 mm.
Grade Unit/Ton Price/Baht Total
AA 180 18 3,240
A 750 12 9,000
B 450 9 4,050
C 120 2 240
Total 1,500 41 16,530
We forecast to use fresh longan 1,500 ton to produce the dried longan in each year. We
produce the dried longan only three month per year.
64
5.1.3 Packaging
- Packaging 56.9 inches wide, 14.6 inches long
- Total weights 2 Kg.
- Each box total weight 10 kg of dried longan.
- Package is brown color. Each box is the brand of the company.
- Dried longan contained in packaging that is safe, hygienic and product quality can be
maintained well
Our package we use the box because is easy to transfer to China, we forecast to use
150,000 per year. The cost of box is 22 baht per box. We will order the box 150,000 per year,
it will enough for our dried longan that will export to China.
(Resource: Piyamongkon KB. Asian Fruit)
Total cost of packaging 150,000*22 3,300,000 Baht
65
5.1.4 Firewood
The process of dried longan we use the firewood in the stream process. Firewood can
help our company save the cost of electricity. We will purchase the firewood from the
gardener. We purchase the firewood in 1 K.G. = 1 baht. We forecast to use firewood 750,000
K.G.
(Resource: Piyamongkon KB. Asian Fruit)
Total cost of firewood 750,000*1 750,000 Baht.
5.1.5 Total raw material
No. List
Unit of
product
Price per
unit Total
1 fresh longan
Grade AA 180 18 3240
Grade A 750 12 9000
Grade B 450 9 4050
Grade C 120 2 240
2 Packaging 150,000 22 3300000
3 Firewood 750,000 1 750000
Total 901500 64 4066530
66
5.2 Direct Labor
5.2.1 Male Staff 20 Positions
Job description:
- Study of all processing in dried longan
- Control of all machines
Qualifications:
Male
Age between 20-40 years old
Obey the manager
To be on time
Diligent
Myanmese labors who already have the license of Alien Worker Permit to
work in Thailand legally.
Can communicate in Thai.
5.2.2 Female Staff 30 Positions
Job description:
- Study of all processing in dried longan
- Control of all machines
Qualifications:
Female
Age between 20-40 years old
Obey the manager
To be on time
Diligent
Myanmese labors who already have the license of Alien Worker Permit to
work in Thailand legally.
Can communicate in Thai.
67
5.2.3 Wages of male staff and female staff
Staff person wages/days Total
1. Male Staff 20 236 4720
2. Female Staff 30 236 7080
Total 50 236 11800
*Male staff and female staff was calculated base on the minimum rate 236 bath per
day. Make staff and female staff we use Myanmar labors, we only hire those who already
have the license of Alien Worker Permit to work in Thailand legally and work in three month
(June, July and August). The staff must training before work in the factory. The general
manager have to training them, we do not have training cost but we will pay the employee
same the wage that they come to work.
(Resource:http://www.anusornclub.com/page/%E0%B8%AD%E0%B8%B1%E0%B8%9
5%E0%B8%A3%E0%B8%B2%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B8%88%E
0%B9%89%E0%B8%B2%E0%B8%87%E0%B8%82%E0%B8%B1%E0%B9%89%E0%B8
%99%E0%B8%95%E0%B9%88%E0%B8%B3++%E0%B9%80%E0%B8%A3%E0%B8%
B4%E0%B9%88%E0%B8%A1+1+%E0%B9%80%E0%B8%A1%E0%B8%A9%E0%B8%
B2%E0%B8%A2%E0%B8%99+2555+-1790.html)
5.3 Overhead
5.3.1 Water Expense
(June, July, August)
Forecast use the water 150 cu.m/month x 17.93 baht 2,689.5 baht
General Service 30 baht
Vat 7 % 188.265 baht
Total water expense/month 2,908 baht
5.3.2 Electricity
For electricity expense of factory
Remark: Used the power is 40,000*2.7815 units
General Service 312.24 baht
Total electricity expense of factory 111,573 baht
(Resource : http://www.pea.co.th/rates/Rate2011.pdf)
68
5.3.3 Equipment/Tools
Image
Description
iron-tray
Can put the the baskets of longan 6 basket.
Weight : 6x27kg=162 kg,Volume : 0.04 x6 =
0.24 m3,Price 2,000 Baht
Resource : Resource: Piyamongkon K.B.
Asian Fiurt
Baskets
The size of outside : 365 x 590 x 330 mm. =
0.0710655 m3
The size of inside :325 x 520 x 300 mm. =
0.0507 m3
Price 230 Baht
Resource : Resource: Piyamongkon K.B.
Asian Fiurt
Total equipment/tool
No. List No. of Product Price per Unit Total
1 Iron-tray 864 2,000 1,728,000
2 Baskets 100 230 23,000
total 964 2,230 1,751,000
5.3.4 Total overhead
No. List Baht
1 Total water expense/month 2,908
2 Total electricity expense of factory 111,573
3 Total equipment/tool 1,751,000
Total 1,865,481
69
5.4 Service Process
1. Raw Marital
The procurement of raw material divides into three categories.
1.1 The purchase of fresh longan.
The price of fresh longan will set day by day. The price will be change every day. The
gardener will be delivered to the factory. The price depends on market price and quality of
the fresh longan. This approach made popular on the market and gardener to drain the fresh
longan. So the bargaining power is a factory.
Raw Marital
Product
Processing
Package
Finish Goods
Take Out
Payment
70
1.2. The purchase direct from garden
The factory will purchase the fresh longan from the garden. The price will be based
on market prices. The trading is satisfied for both parties, such as our factory need the fresh
longan to produce the product and competitor need the fresh longan too. So the bargaining
power of the gardeners.
1.3 The purchase from factory to factory
This will get the fresh longan from other factory. This choice will use when the stock
shortage or other factory have the stock excess and want to leave out.
2. Product Processing
Purchase fresh longan inspection fresh longan
dried process inspection dried longan grade selection
packaging retention
3. Package
The packing process of dried longan will filling in a
white plastic that can prevent moisture and after that
packaging in brown box. One box can put 15 kg.
4.Finish Goods
After finish in packing process, the product will keep
in the inventory. We set the employee for control can check
the product every day. We have the security in the inventory
by put the cameras in many places.
71
5. Take Out
The shipping process, the customers have to shipping by
themselves.
6. Payment
The payment process the customer cans payment by use
FOB EX. The customer cans payment by cash or check. But the
customers have to pay before take the product. we accept only
Thai Baht currency for the payment.
5.5 Facility Management
1. Living room
We have living room for welcome customers to buy the
product. The living room we use simply furnished. Customers can
negotiates, payment and meeting in this room.
2. Drinking Service
Drinking service is the little thing that we do not need to be
served to the customer. Drinking service is the general courtesy to
guest. It will make customer feel good before starting a business
negotiation.
72
3. Television Service and Newspaper
We have television service for entertains customers.
4. Air conditioner
We have air conditioner to adjust the temperature in the room and
provide customer with greater comfort.
5. Computer Service
We have computer service facilities to provide customer to
contact or documents by the internet to our customers.
6. Toilet
We have toilet in side living room. We provide facilities for
customers who use the service. We have housekeeper cleaning two
times per day.
73
Chapter 6
ORGANIZATION AND ADMINISTRATION ANALYSIS
74
6.1 Management Analysis
6.1.1 Organization Management
Light Longan we work in company as family. We support a good relationship within
organization, so we try to have activities together among employees in each department in
company such as we provide common room for our employees to let them annual party and
we also provide social security insurance for our employees. Moreover we support employees
to concern about organization culture rule and responsibilities of role.
6.2 Organization Chart
Accountant
1 Position
General
Manager
1 Position
Male Staff
20 Positions
Female Staff
30 Positions
Housekeeper
2 Positions
Manager
1 Position
75
People in Organization
1. Manager 1 Position
In this company the owner acts as manager to control and manage everything within
organization. And I separate the job into 3 parts including: accounting, production, and the
last one is marketing.
Qualifications:
Male/Female
Age between 30-40 years old
Bachelor’s degree of Business Administration
At least 5 years experience
Good command of English and Chinese
2. Accountant 1 Position
Job description:
- Account payable related to transaction process
- Preparation TAX forms, social security payment, keep record and clear all account
documents, monthly end closing and reporting
- Preparation for monthly financial statement
- Control cash and budget
Qualifications:
Female
Age between 24-30 years old
Bachelor’s Degree in Accounting
At least 2 years experience in Accounting
Computer skill in Microsoft Office and accounting program
Precision and loyalty
76
3. General Manager 1 Position
Job description:
- Control and monitor the production process
- Training the employee and to provide knowledge and understanding to the process when
produce the product.
Qualifications:
male
Age between 30-35 years old
Bachelor’s Degree in Human Resource Management and related field
At least 3 years experience
Good at courtesy
Eloquent and solve problem very rapidly
Good at consultant
4. Housekeeper 2 Positions
Job description:
- Supervises work activities of cleaning personnel to ensure clean
Qualifications:
Female
Age between 30-40 years old
To be on time
Diligent
Responsibility
77
6.3 Administration Cost
6.3.1 Employee Salary
- Wage rate for our organization
- Manager 1 person 35,000 baht/month.
- Accountant 1 person 20,000 baht/month.
- General Manager 1 person 30,000 baht/month.
- Housekeeper 2 person 14,160 baht/month.
Total salary expense/month 99,160 baht/month.
*housekeeper was calculated base on the minimum rate 236 bath per day. For the
manager, accountant, general manager and housekeeper have to work all year long.
(Resource:http://www.anusornclub.com/page/%E0%B8%AD%E0%B8%B1%E0%B8%95%
E0%B8%A3%E0%B8%B2%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B8%88%E0%
B9%89%E0%B8%B2%E0%B8%87%E0%B8%82%E0%B8%B1%E0%B9%89%E0%B8%9
9%E0%B8%95%E0%B9%88%E0%B8%B3++%E0%B9%80%E0%B8%A3%E0%B8%B4
%E0%B9%88%E0%B8%A1+1+%E0%B9%80%E0%B8%A1%E0%B8%A9%E0%B8%B2
%E0%B8%A2%E0%B8%99+2555+-1790.html)
(Resource: http://www.jobbkk.com/th/job/job_detail.php?job_id=MzA2NTg0)
(Resource: http://www.gemini.com.hk/assets/doc/survey_thailand.pdf )
6.3.2 Stationary Expense
Image
Description
Bill paper print (no lines)
General Computer / 9 x11 2 layer
Price 545 Baht
Resource: somjai sai4 cooperate
http://www.somjaisai4.com
78
Horse Blue
Pen 50 Grip Line 0.5
Price 120 Baht
Resource: somjai sai4 cooperate
http://www.somjaisai4.com
Horse TWIN-PEN Blue
Pen of chemistry 2mm.
Price 110 Baht
Resource: somjai sai4 cooperate
http://www.somjaisai4.com
Stapler / No.10
Price 50 Baht
Resource: somjai sai4 cooperate
http://www.somjaisai4.com
MAX / staples no.M8-1M
Price 95 Baht
Resource: somjai sai4 cooperate
http://www.somjaisai4.com
Calculator
FUJITEL / FC-380
Show number 12 point
Price 350 Baht
Resource: somjai sai4 cooperate
Resource :http://www.somjaisai4.com
79
Document storage boxes
3 channels 1 box
Price 135 Baht
Resource: somjai sai4 cooperate
http://www.somjaisai4.com
The clip (pack of 6 books) orange
width of 1 inch to 6 / pack
Price 120 Baht
Resource: somjai sai4 cooperate
http://www.somjaisai4.com
Time stamp card NAKI.
100 Sheets
Price 100 Baht
Resource:
jevanes Office Supply Co.,Ltd. http://www.j
anivisoffice.com.
Stationary Expense
No. List No. of Product Price per Unit Total
1 Bill paper print (no lines) 1 545 545
2 Horse Blue 1 120 120
3 Horse TWIN-PEN Blue 1 110 110
4 Stapler / No.10 1 50 50
5 MAX / staples no.M8-1M 1 95 95
6 Calculator 2 350 700
7 Document storage boxes 2 135 270
8 The clip (pack of 6 books) orange 5 120 600
9 Time stamp card NAKI. 1 100 100
Total 15 1625 2,590
80
6.3.3 Electric Expense3984
For electricity expense of office
Remark: Used the power is 521.768*2.7815 units
Total electricity expense of office 1,452 baht
(Resource: http://www.pea.co.th/rates/Rate2011.pdf)
6.3.4 Water Expense
Forecast use the water 5 cu.m/month x 17.93 baht 89.65 baht
General Service 30 baht
Vat 7 % 6.2755 baht
Total water expense/month 126 baht
81
ตารางหมายเลข 3.1 อตราคานาประปาพนท กปภ.สาขาอน (ทวประเทศ) (มกราคม 2555)
ยกเวนทกาหนดไวในตารางหมายเลข 1.1 1.2 2.1 และ 2.2
ชวงการใชนา (ลบ.ม. / เดอน)
จานวน
หนวย
1. ทอยอาศย 2. ราชการและธรกจขนาดเลก 3. รฐวสาหกจ / อตฯ / ธรกจขนาดใหญ
ราคา เปนเงน รวมเงน ราคา เปนเงน รวมเงน ราคา เปนเงน รวมเงน
คานาขนตา อตราขนตา 50 บาท/เดอน (4 ลบ.ม.) อตราขนตา 150 บาท / เดอน (11 ลบ.ม.) อตราขนตา 300 บาท / เดอน (19 ลบ.ม.)
0 - 10 10 10.20 102.00 102.00 12.31 123.10 123.10 13.55 135.50 135.50
11 - 20 10 11.91 119.10 221.10 15.11 151.10 274.20 16.55 165.50 301.00
21 - 30 10 14.30 143.00 364.10 16.31 163.10 437.30 19.55 195.50 496.50
31 - 50 20 16.34 326.80 690.90 17.41 348.20 785.50 22.55 451.00 947.50
51 - 80 30 17.37 521.10 1,212.00 17.75 532.50 1,318.00 24.55 736.50 1,684.00
81 - 100 20 17.81 356.20 1,568.20 17.84 356.80 1,674.80 24.80 496.00 2,180.00
101 - 300 200 17.93 3,586.00 5,260.80 25.05 5,010.00 7,190.00
301 -1,000 700 18.02 12,614.00 17,874.80 25.30 17,710.00 24,900.00
1001 - 2,000 1,000 18.11 18,110.00 35,984.80 25.05 25,050.00 49,950.00
2,001 - 3,000 1,000 18.21 18,210.00 54,194.80 24.80 24,800.00 74,750.00
> 3,000 18.30 24.55
หมายเหต ผใชน าประเภท 1 หากเดอนใดใชน ามากกวา 100 ลบ.ม./เดอน ใหคดอตราคาน าประปาเทากบผใชน าประเภท 2 ณ เวลาน น (มกราคม 2555)
(Resource: http: Provincial Waterworks Authority, 2012: “Water rates by user No. 1” (Update 2012) Available at
http://www.pwa.co.th/service/tariff_rate.html (Accesses January 31, 2012)
82
6.3.5 Internet expense/month
Internet expense 590 Baht
Vat 7% 41.3 Baht
Total internet expense 632 Baht
6.3.6 Telephone expense/month
Telephone expense 500 Baht
Vat 7% 35 Baht
Total Telephone expense 535 Baht
*Remark: 1 baht/3 minutes in the local and the domestic long distance and
mobile phone following the rate of domestic long distance.
(Resource: http://www.3bb.co.th/promotion/6mb.php)
(Resource: TOT Public Company Limited, 2010: “TOT Wi-Fi”. (Update 2010) Available at
http://www.tot.co.th/index.php?option=com_linkcontent&categoryid=97&Itemid=135&lang
=th (Accessed January 1, 2011))
6.3.7 Billboard tax
For the billboard with all English front rate is 40 Baht/ 500 square centimeter. So the
tax is 30,000 / 500 60 * 40 = 2,400 Baht and pay at finance of Lamphun municipality 666
Lamphun Road Tambol Pasang Lamphun 51120.
Total Billboard tax is 2,400 Baht
(Resource:http://www.thaisakolgp.com/viewknowlage.php?noknowlage=2)
(Resource:http://www.nmt.or.th/lamphun/pasang/Lists/List39/AllItems.aspx)
83
6.4 Explanation Administration Cost
-Employee Salary
In the Light longan Asian fruit, the total employee salary has 55 persons. It’s about
453,160 baht per month. It is a fixed cost that we will pay in every month. We set the rate
wage for manager is 35,000 baht, accountant is 20,000 baht and general manager is 30,000
baht. The male staff, women staff and housekeeper will get 236 baht per day. (Minimum
wage of Lamphun 2012)
-Stationary Expense
We don’t have to purchase equipment in the office every month because some
stationary equipment less much of using such Bill paper print , Horse Blue, Stapler / No.10
etc. We will purchase stationary equipment every year.
-Electricity Expense
We separate the electricity expense two types; there are the electricity expense of
office and electricity expense of factory. Our electricity Expense use change follows the
season such as on the summer we have more electricity expense because we must open the air
conditioner more than other season. But the winter and rain open the air conditioner less than
summer but we will open the light more. Sometime we will close the air conditioner and light
for save the cost. For the electricity expense of factory we have to payment only three month
(June, July and August) because we choose to produce the dried longan only this three
month. For Office we still have to pay every month. Moreover, we forecast to use the
electricity of office in same level.
-Water Expense
The water expense of the production process. The estimate total water expense is
2,908 baht per month. This rate will pay in three month include June, July and August that
have production process, but without those month we forecast to pay 126 baht per month.
-Internet and telephone Expense
Our internet and telephone expense, we use the internet on Wi-Fi.
Year 1, it is a first year that we open the business. So, our total internet and telephone
expense are paying more because we must connect with the supplier for understand the order
the equipment, product, etc.
Year 2 to 5, we try to reduce the telephone expense by use the internet more than such
as when we purchase the product we will purchase on e-mail instead used the telephone. So
the total internet and telephone expense may be paying less than the first year because we
connected with supplier for business, it is easy to understand between both.
84
-Billboard tax
Because Light Longan Asian Fruit use Billboard to commerce so we have to pay for
tax as regulation. The billboard is rectangle and the size is 30,000 square centimeters from
the size of billboard is 30,000 square centimeters (300 * 100) include picture and English
front. Calculate the billboard tax. For the billboard with all English front rates are 40 Baht/
500 square centimeters. So the tax is 30,000 / 500 60 * 40 = 2,400 Baht and pay at finance
of Lamphun municipality 666 Lamphun Road Tambol Pasang Lamphun 51120.
Document for paying tax
1) ID card
2) Copy of census
3) Register of value added tax
4) Certificate of company
5) Slip from plate shop
85
6.5 Administration Cost
Year 1
Year 2
Year 3
No. Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,189,920
2 Stationary expense 2,590 2,590
3 Electricity expense 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 17,424
4 Water expense 126 126 126 126 126 126 126 126 126 126 126 126 1512
5 Internet expense 632 632 632 632 632 632 632 632 632 632 632 632 7,584
6 Telephone expense 321 321 321 321 321 321 321 321 321 321 321 321 3,852
7 Billboard Tax 2,400 2,400
104,281 101,691 104,091 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 1,225,282Total administration year3
No. Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,090,760
2 Stationary expense 2,590 2,590
3 Electricity expense 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 15,972
4 Water expense 126 126 126 126 126 126 126 126 126 126 126 1386
5 Internet expense 632 632 632 632 632 632 632 632 632 632 632 6,952
6 Telephone expense 535 535 535 535 535 535 535 535 535 535 535 5,885
7 Billboard Tax 2,400 2,400
104,495 104,305 101,905 101,905 101,905 101,905 101,905 101,905 101,905 101,905 101,905 1,125,945Total administration year1
No. Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,189,920
2 Stationary expense 2,590 2,590
3 Electricity expense 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 17,424
4 Water expense 126 126 126 126 126 126 126 126 126 126 126 126 1512
5 Internet expense 632 632 632 632 632 632 632 632 632 632 632 632 7,584
6 Telephone expense 321 321 321 321 321 321 321 321 321 321 321 321 3,852
7 Billboard Tax 2,400 2,400
104,281 101,691 104,091 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 1,225,282Total administration year2
86
Year 4
Year 5
No. Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,189,920
2 Stationary expense 2,590 2,590
3 Electricity expense 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 17,424
4 Water expense 126 126 126 126 126 126 126 126 126 126 126 126 1512
5 Internet expense 632 632 632 632 632 632 632 632 632 632 632 632 7,584
6 Telephone expense 321 321 321 321 321 321 321 321 321 321 321 321 3,852
7 Billboard Tax 2,400 2,400
104,281 101,691 104,091 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 1,225,282Total administration year 4
No. Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
1 Employee salary 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 99,160 1,189,920
2 Stationary expense 2,590 2,590
3 Electricity expense 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 1,452 17,424
4 Water expense 126 126 126 126 126 126 126 126 126 126 126 126 1512
5 Internet expense 632 632 632 632 632 632 632 632 632 632 632 632 7,584
6 Telephone expense 321 321 321 321 321 321 321 321 321 321 321 321 3,852
7 Billboard Tax 2,400 2,400
104,281 101,691 104,091 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 101,691 1,225,282Total administration year 5
87
6.6 Technical Feasibility Conclusion
Light longan Asian Fruit using high technology of the machines and finally cover
with high standard of quality control, we focusing on “Quality, Cleanness, and Maximum
Customer Satisfactions. We decided to use the steam to dry longan instead of using gas. So
our product have high quality, it's didn't have a contaminants, the dried longan is cleaning and
it isn't harmful to consumer. The Characteristics of our dried longan are the curst of dried
longan is golden brown, the curst of dried longan is a sphere that not have a dent or stain, the
dried longan is dry and the crust isn't cracked, the test is sweet, the smell of the fragrance of
fruits and didn't have the contaminants. Dried longans are divided into 4 grades. Are follow
Grand AA, Grand A , Grand B and Grand .Crust of dried longan is a sphere, not a dent
yellow skin, flesh of the fruit is dry and It's the smell of fragrant fruits and other
contaminants. Our company opens 8.00 AM. – 5.00 PM. every day except Sunday.
Our location we do the operation would be Lamphun province because Lamphun is
the province that is the 2nd
place in growing longan in Thailand while it is also located close
to Chiang Mai province where has the most longan gardens in Thailand, so our company can
get the fresh longan easily at the low price.
According to the facility layout, we have set the pattern as our positioning which
modern style to attract customer. We also provide service mind, and facility that will make
customer comfortable. We providing computer and internet for customer and created the
entertainment by having television for customer.
About cost of investment in part of decorate also low price because we focus on the
quality of the product more than the decoration in living room or office. So, it may lots of
investment cost, machine/equipment/tool, operation cost and administration cost. However,
we will borrow this amount for outside sector because we doesn’t have the assets to
guarantee when borrow with the bank. Therefore, in this amount we will pay back to whom
giving us loan the money about 30% every year.
88
Chapter 7
FINANCIAL ANALYSIS
89
7.1 Income Statement
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2012
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 22,400,000.00฿ 22,400,000.00฿ 22,400,000.00฿ 67,200,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 15,540,000.00฿ 15,540,000.00฿ 15,540,000.00฿ 46,620,000.00฿
Expense
General and Administrative cost 104,495.00฿ 104,305.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 1,125,945.00฿
Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Marketing expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 230,849.00฿ 335,344.00฿ 335,154.00฿ 332,754.00฿ 382,754.00฿ 801,235.00฿ 813,035.00฿ 963,035.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 5,525,176.00฿
EBIT 230,849.00-฿ 335,344.00-฿ 335,154.00-฿ 332,754.00-฿ 382,754.00-฿ 14,738,765.00฿ 14,726,965.00฿ 14,576,965.00฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 41,094,824.00฿
Tax 30% 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 1,027,370.60฿ 12,328,447.20฿
Net income [Loss] for the year 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿
90
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2013
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 33,400,000.00฿ 33,400,000.00฿ 33,400,000.00฿ 100,200,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 26,540,000.00฿ 26,540,000.00฿ 26,540,000.00฿ 79,620,000.00฿
Expense
General and Administrative cost 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 25,738,979.00฿ 25,727,179.00฿ 25,577,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 73,995,487.00฿
Tax 30% 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 1,849,887.18฿ 22,198,646.10฿
Net income [Loss] for the year 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿
91
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2014
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 31,200,000.00฿ 31,200,000.00฿ 31,200,000.00฿ 93,600,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 24,340,000.00฿ 24,340,000.00฿ 24,340,000.00฿ 73,020,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 23,538,979.00฿ 23,527,179.00฿ 23,377,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 67,395,487.00฿
Tax 30% 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 1,684,887.18฿ 20,218,646.10฿
Net income [Loss] for the year 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿
92
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2015
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 32,520,000.00฿ 32,520,000.00฿ 32,520,000.00฿ 97,560,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 25,660,000.00฿ 25,660,000.00฿ 25,660,000.00฿ 76,980,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 24,858,979.00฿ 24,847,179.00฿ 24,697,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 71,355,487.00฿
Tax 30% 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 1,783,887.18฿ 21,406,646.10฿
Net income [Loss] for the year 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿
93
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2016
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 33,840,000.00฿ 33,840,000.00฿ 33,840,000.00฿ 101,520,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 26,980,000.00฿ 26,980,000.00฿ 26,980,000.00฿ 80,940,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 26,178,979.00฿ 26,167,179.00฿ 26,017,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 75,315,487.00฿
Tax 30% 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 1,882,887.18฿ 22,594,646.10฿
Net income [Loss] for the year 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿
94
7.2 Statement of Cash Flow
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2012
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,027,370.60-฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 31,536,564.80฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)30% 8,629,913.04฿ 8,629,913.04฿
Net cash flow - Financing 40,000,000.00฿ 8,629,913.04-฿ 31,370,086.96฿
Total monthly end cash flows 13,816,569.40฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 9,759,188.64-฿ 9,759,188.64-฿
Increase/Decrease in Cash 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 47,509,780.40฿
Cash at end of month 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 37,750,591.76฿ 37,750,591.76฿
95
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2013
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 54,567,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 15,539,052.27฿ 15,539,052.27฿
Net cash flow - Financing 15,539,052.27-฿ 15,539,052.27-฿
Total monthly end cash flows 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 17,490,630.45-฿ 17,490,630.45-฿
Increase/Decrease in Cash 37,750,591.76฿ 35,796,423.59฿ 33,844,845.41฿ 31,890,867.24฿ 29,939,289.06฿ 27,937,710.89฿ 52,057,651.71฿ 76,165,792.54฿ 100,123,933.36฿ 98,172,355.19฿ 96,220,777.01฿ 94,269,198.84฿ 94,269,198.84฿
Cash at end of month 35,796,423.59฿ 33,844,845.41฿ 31,890,867.24฿ 29,939,289.06฿ 27,937,710.89฿ 52,057,651.71฿ 76,165,792.54฿ 100,123,933.36฿ 98,172,355.19฿ 96,220,777.01฿ 94,269,198.84฿ 76,778,568.39฿ 76,778,568.39฿
96
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2014
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,789,168.18-฿ 1,786,578.18-฿ 1,788,978.18-฿ 1,786,578.18-฿ 1,836,578.18-฿ 22,084,940.83฿ 22,073,140.83฿ 21,923,140.83฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 49,947,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,153,052.27฿ 14,153,052.27฿
Net cash flow - Financing 14,153,052.27-฿ 14,153,052.27-฿
Total monthly end cash flows 1,789,168.18-฿ 1,786,578.18-฿ 1,788,978.18-฿ 1,786,578.18-฿ 1,836,578.18-฿ 22,084,940.83฿ 22,073,140.83฿ 21,923,140.83฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 15,939,630.45-฿ 15,939,630.45-฿
Increase/Decrease in Cash 76,778,568.39฿ 74,989,400.22฿ 73,202,822.04฿ 71,413,843.87฿ 69,627,265.69฿ 67,790,687.52฿ 89,875,628.34฿ 111,948,769.17฿ 133,871,909.99฿ 132,085,331.82฿ 130,298,753.64฿ 128,512,175.47฿ 128,512,175.47฿
Cash at end of month 74,989,400.22฿ 73,202,822.04฿ 71,413,843.87฿ 69,627,265.69฿ 67,790,687.52฿ 89,875,628.34฿ 111,948,769.17฿ 133,871,909.99฿ 132,085,331.82฿ 130,298,753.64฿ 128,512,175.47฿ 112,572,545.02฿ 112,572,545.02฿
97
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2015
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,888,168.18-฿ 1,885,578.18-฿ 1,887,978.18-฿ 1,885,578.18-฿ 1,935,578.18-฿ 23,305,940.83฿ 23,294,140.83฿ 23,144,140.83฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 52,719,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,984,652.27฿ 14,984,652.27฿
Net cash flow - Financing 14,984,652.27-฿ 14,984,652.27-฿
Total monthly end cash flows 1,888,168.18-฿ 1,885,578.18-฿ 1,887,978.18-฿ 1,885,578.18-฿ 1,935,578.18-฿ 23,305,940.83฿ 23,294,140.83฿ 23,144,140.83฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 16,870,230.45-฿ 16,870,230.45-฿
Increase/Decrease in Cash 112,572,545.02฿ 110,684,376.85฿ 108,798,798.67฿ 106,910,820.50฿ 105,025,242.32฿ 103,089,664.15฿ 126,395,604.97฿ 149,689,745.80฿ 172,833,886.62฿ 170,948,308.45฿ 169,062,730.27฿ 167,177,152.10฿ 167,177,152.10฿
Cash at end of month 110,684,376.85฿ 108,798,798.67฿ 106,910,820.50฿ 105,025,242.32฿ 103,089,664.15฿ 126,395,604.97฿ 149,689,745.80฿ 172,833,886.62฿ 170,948,308.45฿ 169,062,730.27฿ 167,177,152.10฿ 150,306,921.65฿ 150,306,921.65฿
98
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity 2016
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,987,168.18-฿ 1,984,578.18-฿ 1,986,978.18-฿ 1,984,578.18-฿ 2,034,578.18-฿ 24,526,940.83฿ 24,515,140.83฿ 24,365,140.83฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 55,491,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 15,816,252.27฿ 15,816,252.27฿
Net cash flow - Financing 15,816,252.27-฿ 15,816,252.27-฿
Total monthly end cash flows 1,987,168.18-฿ 1,984,578.18-฿ 1,986,978.18-฿ 1,984,578.18-฿ 2,034,578.18-฿ 24,526,940.83฿ 24,515,140.83฿ 24,365,140.83฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 17,800,830.45-฿ 17,800,830.45-฿
Increase/Decrease in Cash 150,306,921.65฿ 148,319,753.48฿ 146,335,175.30฿ 144,348,197.13฿ 142,363,618.95฿ 140,329,040.78฿ 164,855,981.60฿ 189,371,122.43฿ 213,736,263.25฿ 211,751,685.08฿ 209,767,106.90฿ 207,782,528.73฿ 207,782,528.73฿
Cash at end of month 148,319,753.48฿ 146,335,175.30฿ 144,348,197.13฿ 142,363,618.95฿ 140,329,040.78฿ 164,855,981.60฿ 189,371,122.43฿ 213,736,263.25฿ 211,751,685.08฿ 209,767,106.90฿ 207,782,528.73฿ 189,981,698.28฿ 189,981,698.28฿
99
7.3 Balance Sheet
Light Longan Asian Fruits
Statement of Balance Sheet
For the year ending December, 31 2012
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Ended amont
Assets
Current Asset
Cash 13,816,569.40 12,684,703.80 11,553,028.20 10,423,752.60 9,244,477.00 23,186,720.40 37,117,163.80 50,897,607.20 49,768,331.60 48,639,056.00 47,509,780.40 37,750,591.76 37,750,591.76
Total Current Asset 13,816,569.40 12,684,703.80 11,553,028.20 10,423,752.60 9,244,477.00 23,186,720.40 37,117,163.80 50,897,607.20 49,768,331.60 48,639,056.00 47,509,780.40 37,750,591.76 37,750,591.76
Fix Asset
All Core Building,Plant 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000
All Equipment&Machinery 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060
Less: all depreciation 230,849 461,698 692,547 923,396 1,154,245 1,385,094 1,615,943 1,846,792 2,077,641 2,308,490 2,539,339 2,770,188 2,770,188
Total Fixed Assets 24,925,211 24,694,362 24,463,513 24,232,664 24,001,815 23,770,966 23,540,117 23,309,268 23,078,419 22,847,570 22,616,721 22,385,872 22,385,872
Total Assets 38,741,780 37,379,066 36,016,541 34,656,417 33,246,292 46,957,686 60,657,281 74,206,875 72,846,751 71,486,626 70,126,501 60,136,464 60,136,464
Liability & Equity
Owner's Payback 8,629,913 8,629,913
Owner's Capital 38,741,780 37,379,066 36,016,541 34,656,417 33,246,292 46,957,686 60,657,281 74,206,875 72,846,751 71,486,626 70,126,501 68,766,377 68,766,377
Total Liability & Equity 38,741,780 37,379,066 36,016,541 34,656,417 33,246,292 46,957,686 60,657,281 74,206,875 72,846,751 71,486,626 70,126,501 60,136,464 60,136,464
balance check 0 0 0 0 0 0 0 0 0 0 0 0 0
100
Light Longan Asian Fruits
Statement of Balance Sheet
For the year ending December, 31 2013
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Ended amont
Assets
Current Asset
Cash 35,796,423.59 33,844,845.41 31,890,867.24 29,939,289.06 27,937,710.89 52,057,651.71 76,165,792.54 100,123,933.36 98,172,355.19 96,220,777.01 94,269,198.84 76,778,568.39 76,778,568.39
Total Current Asset 35,796,423.59 33,844,845.41 31,890,867.24 29,939,289.06 27,937,710.89 52,057,651.71 76,165,792.54 100,123,933.36 98,172,355.19 96,220,777.01 94,269,198.84 76,778,568.39 76,778,568.39
Fix Asset
All Core Building,Plant 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000
All Equipment&Machinery 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060
Less: all depreciation 3,001,037 3,231,886 3,462,735 3,693,584 3,924,433 4,155,282 4,386,131 4,616,980 4,847,829 5,078,678 5,309,527 5,540,376 5,540,376
Total Fixed Assets 22,155,023 21,924,174 21,693,325 21,462,476 21,231,627 21,000,778 20,769,929 20,539,080 20,308,231 20,077,382 19,846,533 19,615,684 19,615,684
Total Assets 57,951,447 55,769,019 53,584,192 51,401,765 49,169,338 73,058,430 96,935,722 120,663,013 118,480,586 116,298,159 114,115,732 96,394,252 96,394,252
Liability & Equity
Owner's Payback 15,539,052 15,539,052
Owner's Capital 57,951,447 55,769,019 53,584,192 51,401,765 49,169,338 73,058,430 96,935,722 120,663,013 118,480,586 116,298,159 114,115,732 111,933,305 111,933,305
Total Liability & Equity 57,951,447 55,769,019 53,584,192 51,401,765 49,169,338 73,058,430 96,935,722 120,663,013 118,480,586 116,298,159 114,115,732 96,394,252 96,394,252
balance check 0 0 0 0 0 0 0 0 0 0 0 0 0
101
Light Longan Asian Fruits
Statement of Balance Sheet
For the year ending December, 31 2014
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Ended amont
Assets
Current Asset
Cash 74,989,400.22 73,202,822.04 71,413,843.87 69,627,265.69 67,790,687.52 89,875,628.34 111,948,769.17 133,871,909.99 132,085,331.82 130,298,753.64 128,512,175.47 112,572,545.02 112,572,545.02
Total Current Asset 74,989,400.22 73,202,822.04 71,413,843.87 69,627,265.69 67,790,687.52 89,875,628.34 111,948,769.17 133,871,909.99 132,085,331.82 130,298,753.64 128,512,175.47 112,572,545.02 112,572,545.02
Fix Asset
All Core Building,Plant 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000
All Equipment&Machinery 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060
Less: all depreciation 5,771,225 6,002,074 6,232,923 6,463,772 6,694,621 6,925,470 7,156,319 7,387,168 7,618,017 7,848,866 8,079,715 8,310,564 8,310,564
Total Fixed Assets 19,384,835 19,153,986 18,923,137 18,692,288 18,461,439 18,230,590 17,999,741 17,768,892 17,538,043 17,307,194 17,076,345 16,845,496 16,845,496
Total Assets 94,374,235 92,356,808 90,336,981 88,319,554 86,252,127 108,106,218 129,948,510 151,640,802 149,623,375 147,605,948 145,588,520 129,418,041 129,418,041
Liability & Equity
Owner's Payback 14,153,052 14,153,052
Owner's Capital 94,374,235 92,356,808 90,336,981 88,319,554 86,252,127 108,106,218 129,948,510 151,640,802 149,623,375 147,605,948 145,588,520 143,571,093 190,747,934
Total Liability & Equity 94,374,235 92,356,808 90,336,981 88,319,554 86,252,127 108,106,218 129,948,510 151,640,802 149,623,375 147,605,948 145,588,520 129,418,041 129,418,041
balance check 0 0 0 0 0 0 0 0 0 0 0 0 0
102
Light Longan Asian Fruits
Statement of Balance Sheet
For the year ending December, 31 2015
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Ended amont
Assets
Current Asset
Cash 110,684,376.85 108,798,798.67 106,910,820.50 105,025,242.32 103,089,664.15 126,395,604.97 149,689,745.80 172,833,886.62 170,948,308.45 169,062,730.27 167,177,152.10 150,306,921.65 150,306,921.65
Total Current Asset 110,684,376.85 108,798,798.67 106,910,820.50 105,025,242.32 103,089,664.15 126,395,604.97 149,689,745.80 172,833,886.62 170,948,308.45 169,062,730.27 167,177,152.10 150,306,921.65 150,306,921.65
Fix Asset
All Core Building,Plant 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000
All Equipment&Machinery 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060
Less: all depreciation 8,541,413 8,772,262 9,003,111 9,233,960 9,464,809 9,695,658 9,926,507 10,157,356 10,388,205 10,619,054 10,849,903 11,080,752 11,080,752
Total Fixed Assets 16,614,647 16,383,798 16,152,949 15,922,100 15,691,251 15,460,402 15,229,553 14,998,704 14,767,855 14,537,006 14,306,157 14,075,308 14,075,308
Total Assets 127,299,024 125,182,597 123,063,769 120,947,342 118,780,915 141,856,007 164,919,299 187,832,591 185,716,163 183,599,736 181,483,309 164,382,230 164,382,230
Liability & Equity
Owner's Payback 14,984,652 14,984,652
Owner's Capital 127,299,024 125,182,597 123,063,769 120,947,342 118,780,915 141,856,007 164,919,299 187,832,591 185,716,163 183,599,736 181,483,309 179,366,882 180,452,482
Total Liability & Equity 127,299,024 125,182,597 123,063,769 120,947,342 118,780,915 141,856,007 164,919,299 187,832,591 185,716,163 183,599,736 181,483,309 164,382,230 164,382,230
balance check 0 0 0 0 0 0 0 0 0 0 0 0 0
103
Light Longan Asian Fruits
Statement of Balance Sheet
For the year ending December, 31 2016
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Ended amont
Assets
Current Asset
Cash 148,319,753.48 146,335,175.30 144,348,197.13 142,363,618.95 140,329,040.78 164,855,981.60 189,371,122.43 213,736,263.25 211,751,685.08 209,767,106.90 207,782,528.73 189,981,698.28 189,981,698.28
Total Current Asset 148,319,753.48 146,335,175.30 144,348,197.13 142,363,618.95 140,329,040.78 164,855,981.60 189,371,122.43 213,736,263.25 211,751,685.08 209,767,106.90 207,782,528.73 189,981,698.28 189,981,698.28
Fix Asset
All Core Building,Plant 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000 12,022,000
All Equipment&Machinery 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060 13,134,060
Less: all depreciation 11,311,601 11,542,450 11,773,299 12,004,148 12,234,997 12,465,846 12,696,695 12,927,544 13,158,393 13,389,242 13,620,091 13,850,940 13,850,940
Total Fixed Assets 13,844,459 13,613,610 13,382,761 13,151,912 12,921,063 12,690,214 12,459,365 12,228,516 11,997,667 11,766,818 11,535,969 11,305,120 11,305,120
Total Assets 162,164,212 159,948,785 157,730,958 155,515,531 153,250,104 177,546,196 201,830,487 225,964,779 223,749,352 221,533,925 219,318,498 201,286,818 201,286,818
Liability & Equity
Owner's Payback 15,816,252 15,816,252
Owner's Capital 162,164,212 159,948,785 157,730,958 155,515,531 153,250,104 177,546,196 201,830,487 225,964,779 223,749,352 221,533,925 219,318,498 217,103,071 220,343,071
Total Liability & Equity 162,164,212 159,948,785 157,730,958 155,515,531 153,250,104 177,546,196 201,830,487 225,964,779 223,749,352 221,533,925 219,318,498 201,286,818 201,286,818
balance check 0 0 0 0 0 0 0 0 0 0 0 0 0
104
7.4 Conclusion
After calculation in statement of 3 types like statement of Income, Cash Flow and
Balance Sheet, It showed that Light Longan Asian Fruit status is positive in Financial
management according to we analyze through Return On Investment (ROI), Net Present
Value (NPV) and Payback Period. These tools can help to tall the investors or inside and
outside sectors that the project chooses are accepted or rejected. So, being analysis at the first
one is Payback Period that measure how long does it take to be return on investment. The
number showed that 0.4 years it means too sorter return on investment. Next is NPV, showed
that positive sign or more than zero it means this project should be accepted. The last one is
ROI, form year 1 to year 5 it showed that 48%, 54%, 36%, 30% and 26%. These numbers can
better tell the efficiency on investment. This part of analysis can make sure the proposition
financial status tend to be great way of doing this type of business.
105
Chapter 8
RISK MANAGEMENT
106
8.1 Risk Analysis
The future is uncertainty. All businesses can be faced with risk all the time. So, we
have to prepare the worst case scenario both external and internal risks. It can happen both
when the environment effect to the company and/or the business cannot operate well inside.
Risk Analysis Low Medium High
External Risk Economic Competitor Technology
Internal Risk Human Error Raw material Finance
8.1.1 External Forces
External risk means the outside risks of company that affect the company and the
company can’t control it. They are from economic, technology, social and competitors;
however the company can find the solution to reduce and resolve these problems. The
external risks for Light Longan Asian Fruit are below:
- Changing in Technology
Nowadays, there are many technology devices which used in dried longan process, to
make the operator quick and can increase the productivity. Technology tends to play the
importance rule when doing dried longan and changing to better one all the time.
Solution
For this risk, Light Longan Asian Fruit needs to analysis the machine and find the
appropriate machine to use in dried longan process. After analysis Light Longan Asian Fruit
decided to use the steam to dry longan instead of using gas. So our product have high quality,
it's didn't have a contaminants, the dried longan is cleaning and it isn't harmful to consumer.
- The Economic Condition
According to the Flood in Thailand, It effect to the economics of Thailand. Foreigner
doesn’t believe in the effective of the production. Our company locates in Lamphun province,
it not effect to our company but this problem is still importance for our business. Because the
foreigner looking at overview.
Solution
107
For this risk is the external risk, it’s out of control. We don’t know when will be
happen. it not effect to our company so we will make confidence for the customer. We can
produce the product and can export the product to our customer demand and to be on time.
- The competitors
This problem is quite importance for Light Longan Asian Fruit because now
Lamphun have many company that produce dried longan which are direct and in direct
competitor. So they can get our customers to get high market share. Moreover there are the
new company is going to open the b so business this is the problem also.
Solution
For this risk, Light Longan Asian Fruit have to analysis the competitors to found their
4P’s then use Marketing strategy to fix the problem by use competitor advantage to compete
with the competitor and attract the customers. Such as using stream to dried longan instead of
using gas. So the product will have high quality than competitor that using gas.
8.1.2 Internal Forces
It is the risk that occurs within the organization which will affect to the business to get
a direct loss or affect on internal management such as; the loss that is from the operation, the
loss that is from the finance and the loss that from human resource etc.
- The risk of operation time management
This type of risk of the operation that our company has the fixes time of dried longan
processes. If we not manage the time in produce dried longan process, it will effect to the
quality of the finish good.
Solution
Light Longan Asian has to control the fix time in produce dried longan. We manage
the time of produce the product to match with the time of worker.
- The operation risk
Operation risks are risks that arise from an error in the operation in our company. So
our company can separate operation risks into three major characteristics include failure of
work two are Human Error, and Technical Failure.
108
- Human Error
In our company have the error employee because we hire Myanmar labor to work in
the production process. Sometime they can lack of knowledge and do not know how o use the
machine. That can effect to our productivity.
Solution
Our company has training the employee and to provide knowledge and understanding
to the process when produce the product. Company will have identified the responsibility,
control and monitoring of work with each responsibility of employee and in addition our
company has the manual operation or process to make the product and guide problem-solving
for the employee.
- Technical Failure
Our company has many machines for produce dried longan; all of these are use
electric city. Sometime that can be having accident of electricity, the machine damage and
Firer.
Solution
Our company has resourceful with many unexpected situation. We have electricity to
power with short circuit protection and power backup systems and if the machine damage, we
don’t need to renovate because the machine have warranty. For the firer we have Fire
insurance in case of source of fire occur at Dryer Room, Furnace, Hot-Water Boiler, Heat
Exchanger, Hot-Water Pumep, Motor insurance company will claim all damage.
- The risk of raw material
Our company used more raw materials to produce. But the fresh longans in season are
uncertainty. We do not sure that the fresh longan will be enough for the demand of customer.
Solution
Our company analyses the production of fresh longan in each year and we will
analyses the demand of customer need form the export to China in each year. Governments
are support and promote in agriculture product. So the gardener trend to cultivate the longan
more than before.
109
- Financial Risk
Financial Risk can happen in our company because we export the product to China. So
we will have problem about the exchange rate. And we have the risk from increase in the
interest rate, increase in cost of production. So we will accept the exchange rate only Thai
Baht currency in the payment. We manage the cost for reduce the cost in production process
and still get the good quality of product. We have to think about interest, if we have to pay
back to investor more than before, we have money to pay back or not. And we have the tools
that help us measure how much of risk is Payback period and Net present value (NPV).
8.2 Return On Investment (ROI), Net Present Value (NPV) and Payback Period
After calculation in statement of 3 types like statement of Income, Cash Flow and
Balance Sheet, It showed that Light Longan Asian Fruit status is positive in Financial
management according to we analyze through Return On Investment (ROI), Net Present
Value (NPV) and Payback Period. These tools can help to tall the investors or inside and
outside sectors that the project chooses are accepted or rejected. So, being analysis at the first
one is Payback Period that measure how long does it take to be return on investment. The
number showed that 0.4 years it means too sorter return on investment. Next is NPV, showed
that positive sign or more than zero it means this project should be accepted. The last one is
ROI, form year 1 to year 5 it showed that 48%, 54%, 36%, 30% and 26%. These numbers can
better tell the efficiency on investment. This part of analysis can make sure the proposition
financial status tend to be great way of doing this type of business.
Financial Ratio Year 1 Year 2 Year 3 Year 4 Year 5
NPV 5% 4,171,909.33 87,906,712.65 197,377,048.29 333,362,835.21 494,610,914.48
NPV 10% 2,164,095.27 78,459,649.54 173,670,466.43 286,566,835.48 414,351,171.22
NPV 15% 330,873.74 70,136,257.98 153,460,395.26 247,966,389.12 350,284,342.31
IRR 16% 121% 155% 168% 173%
Net profit margin 43% 52% 50% 51% 52%
ROA 48% 54% 36% 30% 26%
ROE 48% 54% 36% 30% 26%
pay back N/A 0.43328673 N/A 1.402884714 N/A
110
8.3 Conclusion of Risk management
The businesses can be confronted with risk all the time. So, this chapter we conclude
both external and internal risks. It can happen both when the environment effect to the
company and/or the business cannot operate well inside. The external risk is difficult to
control like economic, technology. But however, the things which we chose do are always
follow up the news and can adept in each situation like change the obstacle to be an
opportunity. In the other hand, internal risk is we can control inside like the risk of operation
time management, the operation risk, risk of raw material and financial Risk. However, we
have prepared already that estimate how much will effect to our company. So, the result
shows that not much to effect with our company. And the tools that help us measure how
much of risk is Payback period and Net present value (NPV).
111
Chapter 9
CONCLUSION
112
9.1 Conclusion
Longan is the one major economic fruit of Thailand. China is the largest export
market of Thai dried longan. After they join in FTA, China import the dried longan from
Vietnam 0.1% and imports from Thailand 95.1% the rest is imported from Burma.
Light Longan Asian Fruit has directs competitor in Lamphun include with RK Food
Corporation. We also has many indirect competitor such as Phisith Industrial Co.,Ltd , RK
Food Corporation and Hitec bio(Thailand) Co.,Ltd. We have to analyses the competitor how
they can survive in the market, we have to know their strange and weakness and analyze to
find the way to compete with them.
We use Marketing mix to apply with our business. the first, product we using high
technology of the machines and finally cover with high standard of quality control, the
company is preparing for the wants of the new coming customers and expanding the dried
longan markets in several countries by focusing on “Quality, Cleanness, and Maximum
Customer Satisfactions”. So Product Differentiation would be used as our strategy.
We decided to use the steam to dry longan instead of using gas. Second, the pricing we
compare with competitor and we set the price high than competitor because of the quality of
our product better than competitor. Third, place we located in Lumphun province in order to
ease in finding the fresh longan. The last, we plan to join in food and fruit fair festival and
join the World of Food Asia, which allows customers to know more products. We have the
distributor who has ability to distribute our product to the customer thoroughly.
Sale for cash, from the table we can see that Lamphun can produce the fresh longan
an average of five year around 185,060 ton. And we can export dried longan an average of
five year around 87,861 ton. China import dried longan from Thailand 95.1% of total longan
import of China. So our company forecast to produce dried longan 1,500 ton/year. The article
from the Ministry of Agriculture has forecast that the price of longan will be increase because
the fresh longan in Thailand tend to decrease but the demand of international customer
especially in China are increase. For this reason, our company can produce the product dried
longan in same level in every year but can set the price to raise by produce the same level of
product.
113
The marketing expense, we plan to join in food and fruit fair festival and join the
World of Food Asia so we set the same expense in each year for promote the product to the
new customer. And for the end of the season, we have to pay for food and drink for our
distributor.
Cost of investment, Pre-Operating cost we have to purchase land and build the
construction. We use Lampang Paisan Construction to drawing and construction our
company. We need to invest the new equipment and tool for use in the dried longan process.
The operations, we forecast to use fresh longan 1,500 ton to produce the dried longan
in each year. We produce the dried longan only three month per year. Because we choose to
produce dried longan only in season, it can get high profit than out of season. We have to
order packaging every year and the packaging will be enough for the dried longan that will
forecast to produce in each year. The process of dried longan we use the firewood in the
stream process. Firewood can help our company save the cost of electricity. So we will
purchase from gardener. For direct labor we use Myanmar labors, we only hire those who
already have the license of Alien Worker Permit to work in Thailand legally and work in
three month (June, July and August). The staff must training before work in the factory. The
general manager have to training them, we do not have training cost but we will pay the
employee same the wage that they come to work.
Light longan Asian Fruit using high technology of the machines and finally cover
with high standard of quality control, we focusing on “Quality, Cleanness, and Maximum
Customer Satisfactions”. Dried longan divided into 4 grades include, grand AA, grand A ,
grand B and grand C. Crust of dried longan is a sphere, not a dent yellow skin, flesh of the
fruit is dry and It's the smell of fragrant fruits and other contaminants. Our company opens
8.00 AM. – 5.00 PM. every day except Sunday.
According to the facility layout, we also provide service mind, and facility that will
make customer comfortable. We providing computer and internet for customer and created
the entertainment by having television for customer. About cost of investment in part of
decorate also low price because we focus on the quality of the product more than the
decoration in living room or office. So, it may lots of investment cost,
machine/equipment/tool, operation cost and administration cost. However, we will borrow
this amount for outside sector because we doesn’t have the assets to guarantee when borrow
114
with the bank. Therefore, in this amount we will pay back to whom giving us loan the money
about 30% every year.
After calculation in statement of 3 types like statement of Income, Cash Flow and
Balance Sheet, It showed that Light Longan Asian Fruit status is positive in Financial
management according to we analyze through Return On Investment (ROI), Net Present
Value (NPV) and Payback Period. These tools can help to tall the investors or inside and
outside sectors that the project chooses are accepted or rejected. So, being analysis at the first
one is Payback Period that measure how long does it take to be return on investment. The
number showed that 0.4 years it means too sorter return on investment. Next is NPV, showed
that positive sign or more than zero it means this project should be accepted. The last one is
ROI, form year 1 to year 5 it showed that 48%, 54%, 36%, 30% and 26%. These numbers can
better tell the efficiency on investment. This part of analysis can make sure the proposition
financial status tend to be great way of doing this type of business.
The businesses can be confronted with risk all the time. We conclude both external
and internal risks. It can happen both when the environment effect to the company and/or the
business cannot operate well inside. The external risk is difficult to control like economic,
technology. But however, the things which we chose do are always follow up the news and
can adept in each situation like change the obstacle to be an opportunity. In the other hand,
internal risk is we can control inside like the risk of operation time management, the
operation risk, risk of raw material and financial Risk. However, we have prepared already
that estimate how much will effect to our company. So, the result shows that not much to
effect with our company. And the tools that help us measure how much of risk is Payback
period and Net present value (NPV).
115
Appendixes
116
Appendix
Financial Risk
117
Cash flow Interest Increase
Interest increase 5% (31.5%)
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2012
Interest increase 5%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2012
Operating Activities
Net Income 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,027,370.60-฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 31,536,564.80฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)31.5% 9,061,408.69฿ 9,061,408.69฿
Net cash flow - Financing 40,000,000.00฿ 9,061,408.69-฿ 30,938,591.31฿
Total monthly end cash flows 13,816,569.40฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 10,190,684.29-฿ 10,190,684.29-฿
Increase/Decrease in Cash 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 47,509,780.40฿
Cash at end of month 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 37,319,096.11฿ 37,319,096.11฿
118
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2013
Interest increase 5%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2013
Operating Activities
Net Income 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 54,567,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)31.5% 16,316,004.88฿ 16,316,004.88฿
Net cash flow - Financing 16,316,004.88-฿ 16,316,004.88-฿
Total monthly end cash flows 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 18,267,583.06-฿ 18,267,583.06-฿
Increase/Decrease in Cash 37,319,096.11฿ 35,364,927.93฿ 33,413,349.76฿ 31,459,371.58฿ 29,507,793.41฿ 27,506,215.23฿ 51,626,156.06฿ 75,734,296.88฿ 99,692,437.71฿ 97,740,859.53฿ 95,789,281.36฿ 93,837,703.18฿ 93,837,703.18฿
Cash at end of month 35,364,927.93฿ 33,413,349.76฿ 31,459,371.58฿ 29,507,793.41฿ 27,506,215.23฿ 51,626,156.06฿ 75,734,296.88฿ 99,692,437.71฿ 97,740,859.53฿ 95,789,281.36฿ 93,837,703.18฿ 75,570,120.12฿ 75,570,120.12฿
119
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2014
Interest increase 5%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2014
Operating Activities
Net Income 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,789,168.18-฿ 1,786,578.18-฿ 1,788,978.18-฿ 1,786,578.18-฿ 1,836,578.18-฿ 22,084,940.83฿ 22,073,140.83฿ 21,923,140.83฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 49,947,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)31.5% 14,860,704.88฿ 14,860,704.88฿
Net cash flow - Financing 14,860,704.88-฿ 14,860,704.88-฿
Total monthly end cash flows 1,789,168.18-฿ 1,786,578.18-฿ 1,788,978.18-฿ 1,786,578.18-฿ 1,836,578.18-฿ 22,084,940.83฿ 22,073,140.83฿ 21,923,140.83฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 16,647,283.06-฿ 16,647,283.06-฿
Increase/Decrease in Cash 75,570,120.12฿ 73,780,951.95฿ 71,994,373.77฿ 70,205,395.60฿ 68,418,817.42฿ 66,582,239.25฿ 88,667,180.07฿ 110,740,320.90฿ 132,663,461.72฿ 130,876,883.55฿ 129,090,305.37฿ 127,303,727.20฿ 127,303,727.20฿
Cash at end of month 73,780,951.95฿ 71,994,373.77฿ 70,205,395.60฿ 68,418,817.42฿ 66,582,239.25฿ 88,667,180.07฿ 110,740,320.90฿ 132,663,461.72฿ 130,876,883.55฿ 129,090,305.37฿ 127,303,727.20฿ 110,656,444.14฿ 110,656,444.14฿
120
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2015
Interest increase 5%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2015
Operating Activities
Net Income 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,888,168.18-฿ 1,885,578.18-฿ 1,887,978.18-฿ 1,885,578.18-฿ 1,935,578.18-฿ 23,305,940.83฿ 23,294,140.83฿ 23,144,140.83฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 52,719,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)31.5% 15,733,884.88฿ 15,733,884.88฿
Net cash flow - Financing 15,733,884.88-฿ 15,733,884.88-฿
Total monthly end cash flows 1,888,168.18-฿ 1,885,578.18-฿ 1,887,978.18-฿ 1,885,578.18-฿ 1,935,578.18-฿ 23,305,940.83฿ 23,294,140.83฿ 23,144,140.83฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 17,619,463.06-฿ 17,619,463.06-฿
Increase/Decrease in Cash 110,656,444.14฿ 108,768,275.97฿ 106,882,697.79฿ 104,994,719.62฿ 103,109,141.44฿ 101,173,563.27฿ 124,479,504.09฿ 147,773,644.92฿ 170,917,785.74฿ 169,032,207.57฿ 167,146,629.39฿ 165,261,051.22฿ 165,261,051.22฿
Cash at end of month 108,768,275.97฿ 106,882,697.79฿ 104,994,719.62฿ 103,109,141.44฿ 101,173,563.27฿ 124,479,504.09฿ 147,773,644.92฿ 170,917,785.74฿ 169,032,207.57฿ 167,146,629.39฿ 165,261,051.22฿ 147,641,588.16฿ 147,641,588.16฿
121
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2016
Interest increase 5%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2016
Operating Activities
Net Income 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,987,168.18-฿ 1,984,578.18-฿ 1,986,978.18-฿ 1,984,578.18-฿ 2,034,578.18-฿ 24,526,940.83฿ 24,515,140.83฿ 24,365,140.83฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 55,491,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)31.5% 16,607,064.88฿ 16,607,064.88฿
Net cash flow - Financing 16,607,064.88-฿ 16,607,064.88-฿
Total monthly end cash flows 1,987,168.18-฿ 1,984,578.18-฿ 1,986,978.18-฿ 1,984,578.18-฿ 2,034,578.18-฿ 24,526,940.83฿ 24,515,140.83฿ 24,365,140.83฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 18,591,643.06-฿ 18,591,643.06-฿
Increase/Decrease in Cash 147,641,588.16฿ 145,654,419.98฿ 143,669,841.81฿ 141,682,863.63฿ 139,698,285.46฿ 137,663,707.28฿ 162,190,648.11฿ 186,705,788.93฿ 211,070,929.76฿ 209,086,351.58฿ 207,101,773.41฿ 205,117,195.23฿ 205,117,195.23฿
Cash at end of month 145,654,419.98฿ 143,669,841.81฿ 141,682,863.63฿ 139,698,285.46฿ 137,663,707.28฿ 162,190,648.11฿ 186,705,788.93฿ 211,070,929.76฿ 209,086,351.58฿ 207,101,773.41฿ 205,117,195.23฿ 186,525,552.17฿ 186,525,552.17฿
122
Interest increase 10% (33%)
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2012
Interest increase 10%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,027,370.60-฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 31,536,564.80฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)33% 9,492,904.34฿ 9,492,904.34฿
Net cash flow - Financing 40,000,000.00฿ 9,492,904.34-฿ 30,507,095.66฿
Total monthly end cash flows 13,816,569.40฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 10,622,179.94-฿ 10,622,179.94-฿
Increase/Decrease in Cash 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 47,509,780.40฿
Cash at end of month 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 36,887,600.46฿ 36,887,600.46฿
123
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2013
Interest increase 10%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 54,567,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)33% 17,092,957.50฿ 17,092,957.50฿
Net cash flow - Financing 17,092,957.50-฿ 17,092,957.50-฿
Total monthly end cash flows 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 19,044,535.67-฿ 19,044,535.67-฿
Increase/Decrease in Cash 36,887,600.46฿ 34,933,432.28฿ 32,981,854.11฿ 31,027,875.93฿ 29,076,297.76฿ 27,074,719.58฿ 51,194,660.41฿ 75,302,801.23฿ 99,260,942.06฿ 97,309,363.88฿ 95,357,785.71฿ 93,406,207.53฿ 93,406,207.53฿
Cash at end of month 34,933,432.28฿ 32,981,854.11฿ 31,027,875.93฿ 29,076,297.76฿ 27,074,719.58฿ 51,194,660.41฿ 75,302,801.23฿ 99,260,942.06฿ 97,309,363.88฿ 95,357,785.71฿ 93,406,207.53฿ 74,361,671.86฿ 74,361,671.86฿
124
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2014
Interest increase 10%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,789,168.18-฿ 1,786,578.18-฿ 1,788,978.18-฿ 1,786,578.18-฿ 1,836,578.18-฿ 22,084,940.83฿ 22,073,140.83฿ 21,923,140.83฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 49,947,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)33% 15,568,357.50฿ 15,568,357.50฿
Net cash flow - Financing 15,568,357.50-฿ 15,568,357.50-฿
Total monthly end cash flows 1,789,168.18-฿ 1,786,578.18-฿ 1,788,978.18-฿ 1,786,578.18-฿ 1,836,578.18-฿ 22,084,940.83฿ 22,073,140.83฿ 21,923,140.83฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 17,354,935.67-฿ 17,354,935.67-฿
Increase/Decrease in Cash 74,361,671.86฿ 72,572,503.68฿ 70,785,925.51฿ 68,996,947.33฿ 67,210,369.16฿ 65,373,790.98฿ 87,458,731.81฿ 109,531,872.63฿ 131,455,013.46฿ 129,668,435.28฿ 127,881,857.11฿ 126,095,278.93฿ 126,095,278.93฿
Cash at end of month 72,572,503.68฿ 70,785,925.51฿ 68,996,947.33฿ 67,210,369.16฿ 65,373,790.98฿ 87,458,731.81฿ 109,531,872.63฿ 131,455,013.46฿ 129,668,435.28฿ 127,881,857.11฿ 126,095,278.93฿ 108,740,343.26฿ 108,740,343.26฿
125
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2015
Interest increase 10%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,888,168.18-฿ 1,885,578.18-฿ 1,887,978.18-฿ 1,885,578.18-฿ 1,935,578.18-฿ 23,305,940.83฿ 23,294,140.83฿ 23,144,140.83฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 52,719,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)33% 16,483,117.50฿ 16,483,117.50฿
Net cash flow - Financing 16,483,117.50-฿ 16,483,117.50-฿
Total monthly end cash flows 1,888,168.18-฿ 1,885,578.18-฿ 1,887,978.18-฿ 1,885,578.18-฿ 1,935,578.18-฿ 23,305,940.83฿ 23,294,140.83฿ 23,144,140.83฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 18,368,695.67-฿ 18,368,695.67-฿
Increase/Decrease in Cash 108,740,343.26฿ 106,852,175.09฿ 104,966,596.91฿ 103,078,618.74฿ 101,193,040.56฿ 99,257,462.39฿ 122,563,403.21฿ 145,857,544.04฿ 169,001,684.86฿ 167,116,106.69฿ 165,230,528.51฿ 163,344,950.34฿ 163,344,950.34฿
Cash at end of month 106,852,175.09฿ 104,966,596.91฿ 103,078,618.74฿ 101,193,040.56฿ 99,257,462.39฿ 122,563,403.21฿ 145,857,544.04฿ 169,001,684.86฿ 167,116,106.69฿ 165,230,528.51฿ 163,344,950.34฿ 144,976,254.67฿ 144,976,254.67฿
126
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2016
Interest Increase 10%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,987,168.18-฿ 1,984,578.18-฿ 1,986,978.18-฿ 1,984,578.18-฿ 2,034,578.18-฿ 24,526,940.83฿ 24,515,140.83฿ 24,365,140.83฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 55,491,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)33% 17,397,877.50฿ 17,397,877.50฿
Net cash flow - Financing 17,397,877.50-฿ 17,397,877.50-฿
Total monthly end cash flows 1,987,168.18-฿ 1,984,578.18-฿ 1,986,978.18-฿ 1,984,578.18-฿ 2,034,578.18-฿ 24,526,940.83฿ 24,515,140.83฿ 24,365,140.83฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 19,382,455.67-฿ 19,382,455.67-฿
Increase/Decrease in Cash 144,976,254.67฿ 142,989,086.49฿ 141,004,508.32฿ 139,017,530.14฿ 137,032,951.97฿ 134,998,373.79฿ 159,525,314.62฿ 184,040,455.44฿ 208,405,596.27฿ 206,421,018.09฿ 204,436,439.92฿ 202,451,861.74฿ 202,451,861.74฿
Cash at end of month 142,989,086.49฿ 141,004,508.32฿ 139,017,530.14฿ 137,032,951.97฿ 134,998,373.79฿ 159,525,314.62฿ 184,040,455.44฿ 208,405,596.27฿ 206,421,018.09฿ 204,436,439.92฿ 202,451,861.74฿ 183,069,406.07฿ 183,069,406.07฿
127
Interest increase 15% (34.5%)
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2012
Interest increase 15%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2012
Operating Activities
Net Income 1,258,219.60-฿ 1,362,714.60-฿ 1,362,524.60-฿ 1,360,124.60-฿ 1,410,124.60-฿ 13,711,394.40฿ 13,699,594.40฿ 13,549,594.40฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 1,360,124.60-฿ 28,766,376.80฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,027,370.60-฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 31,536,564.80฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)34.5% 9,924,400.00฿ 9,924,400.00฿
Net cash flow - Financing 40,000,000.00฿ 9,924,400.00-฿ 30,075,600.00฿
Total monthly end cash flows 13,816,569.40฿ 1,131,865.60-฿ 1,131,675.60-฿ 1,129,275.60-฿ 1,179,275.60-฿ 13,942,243.40฿ 13,930,443.40฿ 13,780,443.40฿ 1,129,275.60-฿ 1,129,275.60-฿ 1,129,275.60-฿ 11,053,675.60-฿ 11,053,675.60-฿
Increase/Decrease in Cash 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 47,509,780.40฿
Cash at end of month 13,816,569.40฿ 12,684,703.80฿ 11,553,028.20฿ 10,423,752.60฿ 9,244,477.00฿ 23,186,720.40฿ 37,117,163.80฿ 50,897,607.20฿ 49,768,331.60฿ 48,639,056.00฿ 47,509,780.40฿ 36,456,104.80฿ 36,456,104.80฿
128
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2013
Interest increase 15%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2013
Operating Activities
Net Income 2,185,017.18-฿ 2,182,427.18-฿ 2,184,827.18-฿ 2,182,427.18-฿ 2,232,427.18-฿ 23,889,091.83฿ 23,877,291.83฿ 23,727,291.83฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 2,182,427.18-฿ 51,796,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 54,567,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)34.5% 17,869,910.11฿ 17,869,910.11฿
Net cash flow - Financing 17,869,910.11-฿ 17,869,910.11-฿
Total monthly end cash flows 1,954,168.18-฿ 1,951,578.18-฿ 1,953,978.18-฿ 1,951,578.18-฿ 2,001,578.18-฿ 24,119,940.83฿ 24,108,140.83฿ 23,958,140.83฿ 1,951,578.18-฿ 1,951,578.18-฿ 1,951,578.18-฿ 19,821,488.29-฿ 19,821,488.29-฿
Increase/Decrease in Cash 36,456,104.80฿ 34,501,936.63฿ 32,550,358.45฿ 30,596,380.28฿ 28,644,802.10฿ 26,643,223.93฿ 50,763,164.75฿ 74,871,305.58฿ 98,829,446.40฿ 96,877,868.23฿ 94,926,290.05฿ 92,974,711.88฿ 92,974,711.88฿
Cash at end of month 34,501,936.63฿ 32,550,358.45฿ 30,596,380.28฿ 28,644,802.10฿ 26,643,223.93฿ 50,763,164.75฿ 74,871,305.58฿ 98,829,446.40฿ 96,877,868.23฿ 94,926,290.05฿ 92,974,711.88฿ 73,153,223.59฿ 73,153,223.59฿
129
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2014
Interest increase 15%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2014
Operating Activities
Net Income 2,020,017.18-฿ 2,017,427.18-฿ 2,019,827.18-฿ 2,017,427.18-฿ 2,067,427.18-฿ 21,854,091.83฿ 21,842,291.83฿ 21,692,291.83฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 2,017,427.18-฿ 47,176,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,789,168.18-฿ 1,786,578.18-฿ 1,788,978.18-฿ 1,786,578.18-฿ 1,836,578.18-฿ 22,084,940.83฿ 22,073,140.83฿ 21,923,140.83฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 49,947,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)34.5% 16,276,010.11฿ 16,276,010.11฿
Net cash flow - Financing 16,276,010.11-฿ 16,276,010.11-฿
Total monthly end cash flows 1,789,168.18-฿ 1,786,578.18-฿ 1,788,978.18-฿ 1,786,578.18-฿ 1,836,578.18-฿ 22,084,940.83฿ 22,073,140.83฿ 21,923,140.83฿ 1,786,578.18-฿ 1,786,578.18-฿ 1,786,578.18-฿ 18,062,588.29-฿ 18,062,588.29-฿
Increase/Decrease in Cash 73,153,223.59฿ 71,364,055.42฿ 69,577,477.24฿ 67,788,499.07฿ 66,001,920.89฿ 64,165,342.72฿ 86,250,283.54฿ 108,323,424.37฿ 130,246,565.19฿ 128,459,987.02฿ 126,673,408.84฿ 124,886,830.67฿ 124,886,830.67฿
Cash at end of month 71,364,055.42฿ 69,577,477.24฿ 67,788,499.07฿ 66,001,920.89฿ 64,165,342.72฿ 86,250,283.54฿ 108,323,424.37฿ 130,246,565.19฿ 128,459,987.02฿ 126,673,408.84฿ 124,886,830.67฿ 106,824,242.38฿ 106,824,242.38฿
130
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2015
Interest increase 15%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2015
Operating Activities
Net Income 2,119,017.18-฿ 2,116,427.18-฿ 2,118,827.18-฿ 2,116,427.18-฿ 2,166,427.18-฿ 23,075,091.83฿ 23,063,291.83฿ 22,913,291.83฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 2,116,427.18-฿ 49,948,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,888,168.18-฿ 1,885,578.18-฿ 1,887,978.18-฿ 1,885,578.18-฿ 1,935,578.18-฿ 23,305,940.83฿ 23,294,140.83฿ 23,144,140.83฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 52,719,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)34.5% 17,232,350.11฿ 17,232,350.11฿
Net cash flow - Financing 17,232,350.11-฿ 17,232,350.11-฿
Total monthly end cash flows 1,888,168.18-฿ 1,885,578.18-฿ 1,887,978.18-฿ 1,885,578.18-฿ 1,935,578.18-฿ 23,305,940.83฿ 23,294,140.83฿ 23,144,140.83฿ 1,885,578.18-฿ 1,885,578.18-฿ 1,885,578.18-฿ 19,117,928.29-฿ 19,117,928.29-฿
Increase/Decrease in Cash 106,824,242.38฿ 104,936,074.21฿ 103,050,496.03฿ 101,162,517.86฿ 99,276,939.68฿ 97,341,361.51฿ 120,647,302.33฿ 143,941,443.16฿ 167,085,583.98฿ 165,200,005.81฿ 163,314,427.63฿ 161,428,849.46฿ 161,428,849.46฿
Cash at end of month 104,936,074.21฿ 103,050,496.03฿ 101,162,517.86฿ 99,276,939.68฿ 97,341,361.51฿ 120,647,302.33฿ 143,941,443.16฿ 167,085,583.98฿ 165,200,005.81฿ 163,314,427.63฿ 161,428,849.46฿ 142,310,921.17฿ 142,310,921.17฿
131
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2016
Interest increase 15%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2016
Operating Activities
Net Income 2,218,017.18-฿ 2,215,427.18-฿ 2,217,827.18-฿ 2,215,427.18-฿ 2,265,427.18-฿ 24,296,091.83฿ 24,284,291.83฿ 24,134,291.83฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 2,215,427.18-฿ 52,720,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,987,168.18-฿ 1,984,578.18-฿ 1,986,978.18-฿ 1,984,578.18-฿ 2,034,578.18-฿ 24,526,940.83฿ 24,515,140.83฿ 24,365,140.83฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 55,491,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)34.5% 18,188,690.11฿ 18,188,690.11฿
Net cash flow - Financing 18,188,690.11-฿ 18,188,690.11-฿
Total monthly end cash flows 1,987,168.18-฿ 1,984,578.18-฿ 1,986,978.18-฿ 1,984,578.18-฿ 2,034,578.18-฿ 24,526,940.83฿ 24,515,140.83฿ 24,365,140.83฿ 1,984,578.18-฿ 1,984,578.18-฿ 1,984,578.18-฿ 20,173,268.29-฿ 20,173,268.29-฿
Increase/Decrease in Cash 142,310,921.17฿ 140,323,753.00฿ 138,339,174.82฿ 136,352,196.65฿ 134,367,618.47฿ 132,333,040.30฿ 156,859,981.12฿ 181,375,121.95฿ 205,740,262.77฿ 203,755,684.60฿ 201,771,106.42฿ 199,786,528.25฿ 199,786,528.25฿
Cash at end of month 140,323,753.00฿ 138,339,174.82฿ 136,352,196.65฿ 134,367,618.47฿ 132,333,040.30฿ 156,859,981.12฿ 181,375,121.95฿ 205,740,262.77฿ 203,755,684.60฿ 201,771,106.42฿ 199,786,528.25฿ 179,613,259.96฿ 179,613,259.96฿
132
Cash flow Sale Decrease
Sale decrease 5%
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2012
Sale decrease 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2012
Operating Activities
Net Income 1,174,219.60-฿ 1,278,714.60-฿ 1,278,524.60-฿ 1,276,124.60-฿ 1,326,124.60-฿ 12,675,394.40฿ 12,663,594.40฿ 12,513,594.40฿ 1,276,124.60-฿ 1,276,124.60-฿ 1,276,124.60-฿ 1,276,124.60-฿ 26,414,376.80฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 943,370.60-฿ 1,047,865.60-฿ 1,047,675.60-฿ 1,045,275.60-฿ 1,095,275.60-฿ 12,906,243.40฿ 12,894,443.40฿ 12,744,443.40฿ 1,045,275.60-฿ 1,045,275.60-฿ 1,045,275.60-฿ 1,045,275.60-฿ 29,184,564.80฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)30% 7,924,313.04฿ 7,924,313.04฿
Net cash flow - Financing 40,000,000.00฿ 7,924,313.04-฿ 32,075,686.96฿
Total monthly end cash flows 13,900,569.40฿ 1,047,865.60-฿ 1,047,675.60-฿ 1,045,275.60-฿ 1,095,275.60-฿ 12,906,243.40฿ 12,894,443.40฿ 12,744,443.40฿ 1,045,275.60-฿ 1,045,275.60-฿ 1,045,275.60-฿ 8,969,588.64-฿ 8,969,588.64-฿
Increase/Decrease in Cash 13,900,569.40฿ 12,852,703.80฿ 11,805,028.20฿ 10,759,752.60฿ 9,664,477.00฿ 22,570,720.40฿ 35,465,163.80฿ 48,209,607.20฿ 47,164,331.60฿ 46,119,056.00฿ 45,073,780.40฿ 45,073,780.40฿
Cash at end of month 13,900,569.40฿ 12,852,703.80฿ 11,805,028.20฿ 10,759,752.60฿ 9,664,477.00฿ 22,570,720.40฿ 35,465,163.80฿ 48,209,607.20฿ 47,164,331.60฿ 46,119,056.00฿ 45,073,780.40฿ 36,104,191.76฿ 36,104,191.76฿
133
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2013
Sale decreasec5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2013
Operating Activities
Net Income 2,059,767.18-฿ 2,057,177.18-฿ 2,059,577.18-฿ 2,057,177.18-฿ 2,107,177.18-฿ 22,344,341.83฿ 22,332,541.83฿ 22,182,541.83฿ 2,057,177.18-฿ 2,057,177.18-฿ 2,057,177.18-฿ 2,057,177.18-฿ 48,289,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,828,918.18-฿ 1,826,328.18-฿ 1,828,728.18-฿ 1,826,328.18-฿ 1,876,328.18-฿ 22,575,190.83฿ 22,563,390.83฿ 22,413,390.83฿ 1,826,328.18-฿ 1,826,328.18-฿ 1,826,328.18-฿ 1,826,328.18-฿ 51,060,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,486,952.27฿ 14,486,952.27฿
Net cash flow - Financing 14,486,952.27-฿ 14,486,952.27-฿
Total monthly end cash flows 1,828,918.18-฿ 1,826,328.18-฿ 1,828,728.18-฿ 1,826,328.18-฿ 1,876,328.18-฿ 22,575,190.83฿ 22,563,390.83฿ 22,413,390.83฿ 1,826,328.18-฿ 1,826,328.18-฿ 1,826,328.18-฿ 16,313,280.45-฿ 16,313,280.45-฿
Increase/Decrease in Cash 36,104,191.76฿ 34,275,273.59฿ 32,448,945.41฿ 30,620,217.24฿ 28,793,889.06฿ 26,917,560.89฿ 49,492,751.71฿ 72,056,142.54฿ 94,469,533.36฿ 92,643,205.19฿ 90,816,877.01฿ 88,990,548.84฿ 88,990,548.84฿
Cash at end of month 34,275,273.59฿ 32,448,945.41฿ 30,620,217.24฿ 28,793,889.06฿ 26,917,560.89฿ 49,492,751.71฿ 72,056,142.54฿ 94,469,533.36฿ 92,643,205.19฿ 90,816,877.01฿ 88,990,548.84฿ 72,677,268.39฿ 72,677,268.39฿
134
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2014
Sale decrease 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2014
Operating Activities
Net Income 1,903,017.18-฿ 1,900,427.18-฿ 1,902,827.18-฿ 1,900,427.18-฿ 1,950,427.18-฿ 20,411,091.83฿ 20,399,291.83฿ 20,249,291.83฿ 1,900,427.18-฿ 1,900,427.18-฿ 1,900,427.18-฿ 1,900,427.18-฿ 43,900,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,672,168.18-฿ 1,669,578.18-฿ 1,671,978.18-฿ 1,669,578.18-฿ 1,719,578.18-฿ 20,641,940.83฿ 20,630,140.83฿ 20,480,140.83฿ 1,669,578.18-฿ 1,669,578.18-฿ 1,669,578.18-฿ 1,669,578.18-฿ 46,671,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 13,170,252.27฿ 13,170,252.27฿
Net cash flow - Financing 13,170,252.27-฿ 13,170,252.27-฿
Total monthly end cash flows 1,672,168.18-฿ 1,669,578.18-฿ 1,671,978.18-฿ 1,669,578.18-฿ 1,719,578.18-฿ 20,641,940.83฿ 20,630,140.83฿ 20,480,140.83฿ 1,669,578.18-฿ 1,669,578.18-฿ 1,669,578.18-฿ 14,839,830.45-฿ 14,839,830.45-฿
Increase/Decrease in Cash 72,677,268.39฿ 71,005,100.22฿ 69,335,522.04฿ 67,663,543.87฿ 65,993,965.69฿ 64,274,387.52฿ 84,916,328.34฿ 105,546,469.17฿ 126,026,609.99฿ 124,357,031.82฿ 122,687,453.64฿ 121,017,875.47฿ 121,017,875.47฿
Cash at end of month 71,005,100.22฿ 69,335,522.04฿ 67,663,543.87฿ 65,993,965.69฿ 64,274,387.52฿ 84,916,328.34฿ 105,546,469.17฿ 126,026,609.99฿ 124,357,031.82฿ 122,687,453.64฿ 121,017,875.47฿ 106,178,045.02฿ 106,178,045.02฿
135
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2015
Sale decrease 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2015
Operating Activities
Net Income 1,997,067.18-฿ 1,994,477.18-฿ 1,996,877.18-฿ 1,994,477.18-฿ 2,044,477.18-฿ 21,571,041.83฿ 21,559,241.83฿ 21,409,241.83฿ 1,994,477.18-฿ 1,994,477.18-฿ 1,994,477.18-฿ 1,994,477.18-฿ 46,534,240.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,766,218.18-฿ 1,763,628.18-฿ 1,766,028.18-฿ 1,763,628.18-฿ 1,813,628.18-฿ 21,801,890.83฿ 21,790,090.83฿ 21,640,090.83฿ 1,763,628.18-฿ 1,763,628.18-฿ 1,763,628.18-฿ 1,763,628.18-฿ 49,304,428.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 13,960,272.27฿ 13,960,272.27฿
Net cash flow - Financing 13,960,272.27-฿ 13,960,272.27-฿
Total monthly end cash flows 1,766,218.18-฿ 1,763,628.18-฿ 1,766,028.18-฿ 1,763,628.18-฿ 1,813,628.18-฿ 21,801,890.83฿ 21,790,090.83฿ 21,640,090.83฿ 1,763,628.18-฿ 1,763,628.18-฿ 1,763,628.18-฿ 15,723,900.45-฿ 15,723,900.45-฿
Increase/Decrease in Cash 106,178,045.02฿ 104,411,826.85฿ 102,648,198.67฿ 100,882,170.50฿ 99,118,542.32฿ 97,304,914.15฿ 119,106,804.97฿ 140,896,895.80฿ 162,536,986.62฿ 160,773,358.45฿ 159,009,730.27฿ 157,246,102.10฿ 157,246,102.10฿
Cash at end of month 104,411,826.85฿ 102,648,198.67฿ 100,882,170.50฿ 99,118,542.32฿ 97,304,914.15฿ 119,106,804.97฿ 140,896,895.80฿ 162,536,986.62฿ 160,773,358.45฿ 159,009,730.27฿ 157,246,102.10฿ 141,522,201.65฿ 141,522,201.65฿
136
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2016
Sale decrease 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2016
Operating Activities
Net Income 2,091,117.18-฿ 2,088,527.18-฿ 2,090,927.18-฿ 2,088,527.18-฿ 2,138,527.18-฿ 22,730,991.83฿ 22,719,191.83฿ 22,569,191.83฿ 2,088,527.18-฿ 2,088,527.18-฿ 2,088,527.18-฿ 2,088,527.18-฿ 49,167,640.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,860,268.18-฿ 1,857,678.18-฿ 1,860,078.18-฿ 1,857,678.18-฿ 1,907,678.18-฿ 22,961,840.83฿ 22,950,040.83฿ 22,800,040.83฿ 1,857,678.18-฿ 1,857,678.18-฿ 1,857,678.18-฿ 1,857,678.18-฿ 51,937,828.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,750,292.27฿ 14,750,292.27฿
Net cash flow - Financing 14,750,292.27-฿ 14,750,292.27-฿
Total monthly end cash flows 1,860,268.18-฿ 1,857,678.18-฿ 1,860,078.18-฿ 1,857,678.18-฿ 1,907,678.18-฿ 22,961,840.83฿ 22,950,040.83฿ 22,800,040.83฿ 1,857,678.18-฿ 1,857,678.18-฿ 1,857,678.18-฿ 16,607,970.45-฿ 16,607,970.45-฿
Increase/Decrease in Cash 141,522,201.65฿ 139,661,933.48฿ 137,804,255.30฿ 135,944,177.13฿ 134,086,498.95฿ 132,178,820.78฿ 155,140,661.60฿ 178,090,702.43฿ 200,890,743.25฿ 199,033,065.08฿ 197,175,386.90฿ 195,317,708.73฿ 195,317,708.73฿
Cash at end of month 139,661,933.48฿ 137,804,255.30฿ 135,944,177.13฿ 134,086,498.95฿ 132,178,820.78฿ 155,140,661.60฿ 178,090,702.43฿ 200,890,743.25฿ 199,033,065.08฿ 197,175,386.90฿ 195,317,708.73฿ 178,709,738.28฿ 178,709,738.28฿
137
Sale decrease 10%
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2012
Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2012
Operating Activities
Net Income 1,090,219.60-฿ 1,194,714.60-฿ 1,194,524.60-฿ 1,192,124.60-฿ 1,242,124.60-฿ 11,639,394.40฿ 11,627,594.40฿ 11,477,594.40฿ 1,192,124.60-฿ 1,192,124.60-฿ 1,192,124.60-฿ 1,192,124.60-฿ 24,062,376.80฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 859,370.60-฿ 963,865.60-฿ 963,675.60-฿ 961,275.60-฿ 1,011,275.60-฿ 11,870,243.40฿ 11,858,443.40฿ 11,708,443.40฿ 961,275.60-฿ 961,275.60-฿ 961,275.60-฿ 961,275.60-฿ 26,832,564.80฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)30% 7,218,713.04฿ 7,218,713.04฿
Net cash flow - Financing 40,000,000.00฿ 7,218,713.04-฿ 32,781,286.96฿
Total monthly end cash flows 13,984,569.40฿ 963,865.60-฿ 963,675.60-฿ 961,275.60-฿ 1,011,275.60-฿ 11,870,243.40฿ 11,858,443.40฿ 11,708,443.40฿ 961,275.60-฿ 961,275.60-฿ 961,275.60-฿ 8,179,988.64-฿ 8,179,988.64-฿
Increase/Decrease in Cash 13,984,569.40฿ 13,020,703.80฿ 12,057,028.20฿ 11,095,752.60฿ 10,084,477.00฿ 21,954,720.40฿ 33,813,163.80฿ 45,521,607.20฿ 44,560,331.60฿ 43,599,056.00฿ 42,637,780.40฿ 42,637,780.40฿
Cash at end of month 13,984,569.40฿ 13,020,703.80฿ 12,057,028.20฿ 11,095,752.60฿ 10,084,477.00฿ 21,954,720.40฿ 33,813,163.80฿ 45,521,607.20฿ 44,560,331.60฿ 43,599,056.00฿ 42,637,780.40฿ 34,457,791.76฿ 34,457,791.76฿
138
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2013
Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2013
Operating Activities
Net Income 1,934,517.18-฿ 1,931,927.18-฿ 1,934,327.18-฿ 1,931,927.18-฿ 1,981,927.18-฿ 20,799,591.83฿ 20,787,791.83฿ 20,637,791.83฿ 1,931,927.18-฿ 1,931,927.18-฿ 1,931,927.18-฿ 1,931,927.18-฿ 44,782,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,703,668.18-฿ 1,701,078.18-฿ 1,703,478.18-฿ 1,701,078.18-฿ 1,751,078.18-฿ 21,030,440.83฿ 21,018,640.83฿ 20,868,640.83฿ 1,701,078.18-฿ 1,701,078.18-฿ 1,701,078.18-฿ 1,701,078.18-฿ 47,553,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 13,434,852.27฿ 13,434,852.27฿
Net cash flow - Financing 13,434,852.27-฿ 13,434,852.27-฿
Total monthly end cash flows 1,703,668.18-฿ 1,701,078.18-฿ 1,703,478.18-฿ 1,701,078.18-฿ 1,751,078.18-฿ 21,030,440.83฿ 21,018,640.83฿ 20,868,640.83฿ 1,701,078.18-฿ 1,701,078.18-฿ 1,701,078.18-฿ 15,135,930.45-฿ 15,135,930.45-฿
Increase/Decrease in Cash 34,457,791.76฿ 32,754,123.59฿ 31,053,045.41฿ 29,349,567.24฿ 27,648,489.06฿ 25,897,410.89฿ 46,927,851.71฿ 67,946,492.54฿ 88,815,133.36฿ 87,114,055.19฿ 85,412,977.01฿ 83,711,898.84฿ 83,711,898.84฿
Cash at end of month 32,754,123.59฿ 31,053,045.41฿ 29,349,567.24฿ 27,648,489.06฿ 25,897,410.89฿ 46,927,851.71฿ 67,946,492.54฿ 88,815,133.36฿ 87,114,055.19฿ 85,412,977.01฿ 83,711,898.84฿ 68,575,968.39฿ 68,575,968.39฿
139
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2014
Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2014
Operating Activities
Net Income 1,786,017.18-฿ 1,783,427.18-฿ 1,785,827.18-฿ 1,783,427.18-฿ 1,833,427.18-฿ 18,968,091.83฿ 18,956,291.83฿ 18,806,291.83฿ 1,783,427.18-฿ 1,783,427.18-฿ 1,783,427.18-฿ 1,783,427.18-฿ 40,624,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,555,168.18-฿ 1,552,578.18-฿ 1,554,978.18-฿ 1,552,578.18-฿ 1,602,578.18-฿ 19,198,940.83฿ 19,187,140.83฿ 19,037,140.83฿ 1,552,578.18-฿ 1,552,578.18-฿ 1,552,578.18-฿ 1,552,578.18-฿ 43,395,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 12,187,452.27฿ 12,187,452.27฿
Net cash flow - Financing 12,187,452.27-฿ 12,187,452.27-฿
Total monthly end cash flows 1,555,168.18-฿ 1,552,578.18-฿ 1,554,978.18-฿ 1,552,578.18-฿ 1,602,578.18-฿ 19,198,940.83฿ 19,187,140.83฿ 19,037,140.83฿ 1,552,578.18-฿ 1,552,578.18-฿ 1,552,578.18-฿ 13,740,030.45-฿ 13,740,030.45-฿
Increase/Decrease in Cash 68,575,968.39฿ 67,020,800.22฿ 65,468,222.04฿ 63,913,243.87฿ 62,360,665.69฿ 60,758,087.52฿ 79,957,028.34฿ 99,144,169.17฿ 118,181,309.99฿ 116,628,731.82฿ 115,076,153.64฿ 113,523,575.47฿ 113,523,575.47฿
Cash at end of month 67,020,800.22฿ 65,468,222.04฿ 63,913,243.87฿ 62,360,665.69฿ 60,758,087.52฿ 79,957,028.34฿ 99,144,169.17฿ 118,181,309.99฿ 116,628,731.82฿ 115,076,153.64฿ 113,523,575.47฿ 99,783,545.02฿ 99,783,545.02฿
140
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2015
Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2015
Operating Activities
Net Income 1,875,117.18-฿ 1,872,527.18-฿ 1,874,927.18-฿ 1,872,527.18-฿ 1,922,527.18-฿ 20,066,991.83฿ 20,055,191.83฿ 19,905,191.83฿ 1,872,527.18-฿ 1,872,527.18-฿ 1,872,527.18-฿ 1,872,527.18-฿ 43,119,640.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,644,268.18-฿ 1,641,678.18-฿ 1,644,078.18-฿ 1,641,678.18-฿ 1,691,678.18-฿ 20,297,840.83฿ 20,286,040.83฿ 20,136,040.83฿ 1,641,678.18-฿ 1,641,678.18-฿ 1,641,678.18-฿ 1,641,678.18-฿ 45,889,828.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 12,935,892.27฿ 12,935,892.27฿
Net cash flow - Financing 12,935,892.27-฿ 12,935,892.27-฿
Total monthly end cash flows 1,644,268.18-฿ 1,641,678.18-฿ 1,644,078.18-฿ 1,641,678.18-฿ 1,691,678.18-฿ 20,297,840.83฿ 20,286,040.83฿ 20,136,040.83฿ 1,641,678.18-฿ 1,641,678.18-฿ 1,641,678.18-฿ 14,577,570.45-฿ 14,577,570.45-฿
Increase/Decrease in Cash 99,783,545.02฿ 98,139,276.85฿ 96,497,598.67฿ 94,853,520.50฿ 93,211,842.32฿ 91,520,164.15฿ 111,818,004.97฿ 132,104,045.80฿ 152,240,086.62฿ 150,598,408.45฿ 148,956,730.27฿ 147,315,052.10฿ 147,315,052.10฿
Cash at end of month 98,139,276.85฿ 96,497,598.67฿ 94,853,520.50฿ 93,211,842.32฿ 91,520,164.15฿ 111,818,004.97฿ 132,104,045.80฿ 152,240,086.62฿ 150,598,408.45฿ 148,956,730.27฿ 147,315,052.10฿ 132,737,481.65฿ 132,737,481.65฿
141
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2016
Sale decrease 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2016
Operating Activities
Net Income 1,964,217.18-฿ 1,961,627.18-฿ 1,964,027.18-฿ 1,961,627.18-฿ 2,011,627.18-฿ 21,165,891.83฿ 21,154,091.83฿ 21,004,091.83฿ 1,961,627.18-฿ 1,961,627.18-฿ 1,961,627.18-฿ 1,961,627.18-฿ 45,614,440.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,733,368.18-฿ 1,730,778.18-฿ 1,733,178.18-฿ 1,730,778.18-฿ 1,780,778.18-฿ 21,396,740.83฿ 21,384,940.83฿ 21,234,940.83฿ 1,730,778.18-฿ 1,730,778.18-฿ 1,730,778.18-฿ 1,730,778.18-฿ 48,384,628.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 13,684,332.27฿ 13,684,332.27฿
Net cash flow - Financing 13,684,332.27-฿ 13,684,332.27-฿
Total monthly end cash flows 1,733,368.18-฿ 1,730,778.18-฿ 1,733,178.18-฿ 1,730,778.18-฿ 1,780,778.18-฿ 21,396,740.83฿ 21,384,940.83฿ 21,234,940.83฿ 1,730,778.18-฿ 1,730,778.18-฿ 1,730,778.18-฿ 15,415,110.45-฿ 15,415,110.45-฿
Increase/Decrease in Cash 132,737,481.65฿ 131,004,113.48฿ 129,273,335.30฿ 127,540,157.13฿ 125,809,378.95฿ 124,028,600.78฿ 145,425,341.60฿ 166,810,282.43฿ 188,045,223.25฿ 186,314,445.08฿ 184,583,666.90฿ 182,852,888.73฿ 182,852,888.73฿
Cash at end of month 131,004,113.48฿ 129,273,335.30฿ 127,540,157.13฿ 125,809,378.95฿ 124,028,600.78฿ 145,425,341.60฿ 166,810,282.43฿ 188,045,223.25฿ 186,314,445.08฿ 184,583,666.90฿ 182,852,888.73฿ 167,437,778.28฿ 167,437,778.28฿
142
Sale decrease 15%
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2012
Sale decrease 15 % 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2012
Operating Activities
Net Income 1,006,219.60-฿ 1,110,714.60-฿ 1,110,524.60-฿ 1,108,124.60-฿ 1,158,124.60-฿ 10,603,394.40฿ 10,591,594.40฿ 10,441,594.40฿ 1,108,124.60-฿ 1,108,124.60-฿ 1,108,124.60-฿ 1,108,124.60-฿ 21,710,376.80฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 775,370.60-฿ 879,865.60-฿ 879,675.60-฿ 877,275.60-฿ 927,275.60-฿ 10,834,243.40฿ 10,822,443.40฿ 10,672,443.40฿ 877,275.60-฿ 877,275.60-฿ 877,275.60-฿ 877,275.60-฿ 24,480,564.80฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)30% 6,513,113.04฿ 6,513,113.04฿
Net cash flow - Financing 40,000,000.00฿ 6,513,113.04-฿ 33,486,886.96฿
Total monthly end cash flows 14,068,569.40฿ 879,865.60-฿ 879,675.60-฿ 877,275.60-฿ 927,275.60-฿ 10,834,243.40฿ 10,822,443.40฿ 10,672,443.40฿ 877,275.60-฿ 877,275.60-฿ 877,275.60-฿ 7,390,388.64-฿ 7,390,388.64-฿
Increase/Decrease in Cash 14,068,569.40฿ 13,188,703.80฿ 12,309,028.20฿ 11,431,752.60฿ 10,504,477.00฿ 21,338,720.40฿ 32,161,163.80฿ 42,833,607.20฿ 41,956,331.60฿ 41,079,056.00฿ 40,201,780.40฿ 40,201,780.40฿
Cash at end of month 14,068,569.40฿ 13,188,703.80฿ 12,309,028.20฿ 11,431,752.60฿ 10,504,477.00฿ 21,338,720.40฿ 32,161,163.80฿ 42,833,607.20฿ 41,956,331.60฿ 41,079,056.00฿ 40,201,780.40฿ 32,811,391.76฿ 32,811,391.76฿
143
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2013
Sale decrease 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2013
Operating Activities
Net Income 1,809,267.18-฿ 1,806,677.18-฿ 1,809,077.18-฿ 1,806,677.18-฿ 1,856,677.18-฿ 19,254,841.83฿ 19,243,041.83฿ 19,093,041.83฿ 1,806,677.18-฿ 1,806,677.18-฿ 1,806,677.18-฿ 1,806,677.18-฿ 41,275,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,578,418.18-฿ 1,575,828.18-฿ 1,578,228.18-฿ 1,575,828.18-฿ 1,625,828.18-฿ 19,485,690.83฿ 19,473,890.83฿ 19,323,890.83฿ 1,575,828.18-฿ 1,575,828.18-฿ 1,575,828.18-฿ 1,575,828.18-฿ 44,046,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 12,382,752.27฿ 12,382,752.27฿
Net cash flow - Financing 12,382,752.27-฿ 12,382,752.27-฿
Total monthly end cash flows 1,578,418.18-฿ 1,575,828.18-฿ 1,578,228.18-฿ 1,575,828.18-฿ 1,625,828.18-฿ 19,485,690.83฿ 19,473,890.83฿ 19,323,890.83฿ 1,575,828.18-฿ 1,575,828.18-฿ 1,575,828.18-฿ 13,958,580.45-฿ 13,958,580.45-฿
Increase/Decrease in Cash 32,811,391.76฿ 31,232,973.59฿ 29,657,145.41฿ 28,078,917.24฿ 26,503,089.06฿ 24,877,260.89฿ 44,362,951.71฿ 63,836,842.54฿ 83,160,733.36฿ 81,584,905.19฿ 80,009,077.01฿ 78,433,248.84฿ 78,433,248.84฿
Cash at end of month 31,232,973.59฿ 29,657,145.41฿ 28,078,917.24฿ 26,503,089.06฿ 24,877,260.89฿ 44,362,951.71฿ 63,836,842.54฿ 83,160,733.36฿ 81,584,905.19฿ 80,009,077.01฿ 78,433,248.84฿ 64,474,668.39฿ 64,474,668.39฿
144
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2014
Sale decrease 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2014
Operating Activities
Net Income 1,669,017.18-฿ 1,666,427.18-฿ 1,668,827.18-฿ 1,666,427.18-฿ 1,716,427.18-฿ 17,525,091.83฿ 17,513,291.83฿ 17,363,291.83฿ 1,666,427.18-฿ 1,666,427.18-฿ 1,666,427.18-฿ 1,666,427.18-฿ 37,348,840.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,438,168.18-฿ 1,435,578.18-฿ 1,437,978.18-฿ 1,435,578.18-฿ 1,485,578.18-฿ 17,755,940.83฿ 17,744,140.83฿ 17,594,140.83฿ 1,435,578.18-฿ 1,435,578.18-฿ 1,435,578.18-฿ 1,435,578.18-฿ 40,119,028.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 11,204,652.27฿ 11,204,652.27฿
Net cash flow - Financing 11,204,652.27-฿ 11,204,652.27-฿
Total monthly end cash flows 1,438,168.18-฿ 1,435,578.18-฿ 1,437,978.18-฿ 1,435,578.18-฿ 1,485,578.18-฿ 17,755,940.83฿ 17,744,140.83฿ 17,594,140.83฿ 1,435,578.18-฿ 1,435,578.18-฿ 1,435,578.18-฿ 12,640,230.45-฿ 12,640,230.45-฿
Increase/Decrease in Cash 64,474,668.39฿ 63,036,500.22฿ 61,600,922.04฿ 60,162,943.87฿ 58,727,365.69฿ 57,241,787.52฿ 74,997,728.34฿ 92,741,869.17฿ 110,336,009.99฿ 108,900,431.82฿ 107,464,853.64฿ 106,029,275.47฿ 106,029,275.47฿
Cash at end of month 63,036,500.22฿ 61,600,922.04฿ 60,162,943.87฿ 58,727,365.69฿ 57,241,787.52฿ 74,997,728.34฿ 92,741,869.17฿ 110,336,009.99฿ 108,900,431.82฿ 107,464,853.64฿ 106,029,275.47฿ 93,389,045.02฿ 93,389,045.02฿
145
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2015
Sale decrease 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2015
Operating Activities
Net Income 1,753,167.18-฿ 1,750,577.18-฿ 1,752,977.18-฿ 1,750,577.18-฿ 1,800,577.18-฿ 18,562,941.83฿ 18,551,141.83฿ 18,401,141.83฿ 1,750,577.18-฿ 1,750,577.18-฿ 1,750,577.18-฿ 1,750,577.18-฿ 39,705,040.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,522,318.18-฿ 1,519,728.18-฿ 1,522,128.18-฿ 1,519,728.18-฿ 1,569,728.18-฿ 18,793,790.83฿ 18,781,990.83฿ 18,631,990.83฿ 1,519,728.18-฿ 1,519,728.18-฿ 1,519,728.18-฿ 1,519,728.18-฿ 42,475,228.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 11,911,512.27฿ 11,911,512.27฿
Net cash flow - Financing 11,911,512.27-฿ 11,911,512.27-฿
Total monthly end cash flows 1,522,318.18-฿ 1,519,728.18-฿ 1,522,128.18-฿ 1,519,728.18-฿ 1,569,728.18-฿ 18,793,790.83฿ 18,781,990.83฿ 18,631,990.83฿ 1,519,728.18-฿ 1,519,728.18-฿ 1,519,728.18-฿ 13,431,240.45-฿ 13,431,240.45-฿
Increase/Decrease in Cash 93,389,045.02฿ 91,866,726.85฿ 90,346,998.67฿ 88,824,870.50฿ 87,305,142.32฿ 85,735,414.15฿ 104,529,204.97฿ 123,311,195.80฿ 141,943,186.62฿ 140,423,458.45฿ 138,903,730.27฿ 137,384,002.10฿ 137,384,002.10฿
Cash at end of month 91,866,726.85฿ 90,346,998.67฿ 88,824,870.50฿ 87,305,142.32฿ 85,735,414.15฿ 104,529,204.97฿ 123,311,195.80฿ 141,943,186.62฿ 140,423,458.45฿ 138,903,730.27฿ 137,384,002.10฿ 123,952,761.65฿ 123,952,761.65฿
146
Light Longan Asian Fruits
Statement of Cash Flow
Monthly Cash Flow Activity in 2016
Sale decrease 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2016
Operating Activities
Net Income 1,837,317.18-฿ 1,834,727.18-฿ 1,837,127.18-฿ 1,834,727.18-฿ 1,884,727.18-฿ 19,600,791.83฿ 19,588,991.83฿ 19,438,991.83฿ 1,834,727.18-฿ 1,834,727.18-฿ 1,834,727.18-฿ 1,834,727.18-฿ 42,061,240.90฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,606,468.18-฿ 1,603,878.18-฿ 1,606,278.18-฿ 1,603,878.18-฿ 1,653,878.18-฿ 19,831,640.83฿ 19,819,840.83฿ 19,669,840.83฿ 1,603,878.18-฿ 1,603,878.18-฿ 1,603,878.18-฿ 1,603,878.18-฿ 44,831,428.90฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 12,618,372.27฿ 12,618,372.27฿
Net cash flow - Financing 12,618,372.27-฿ 12,618,372.27-฿
Total monthly end cash flows 1,606,468.18-฿ 1,603,878.18-฿ 1,606,278.18-฿ 1,603,878.18-฿ 1,653,878.18-฿ 19,831,640.83฿ 19,819,840.83฿ 19,669,840.83฿ 1,603,878.18-฿ 1,603,878.18-฿ 1,603,878.18-฿ 14,222,250.45-฿ 14,222,250.45-฿
Increase/Decrease in Cash 123,952,761.65฿ 122,346,293.48฿ 120,742,415.30฿ 119,136,137.13฿ 117,532,258.95฿ 115,878,380.78฿ 135,710,021.60฿ 155,529,862.43฿ 175,199,703.25฿ 173,595,825.08฿ 171,991,946.90฿ 170,388,068.73฿ 170,388,068.73฿
Cash at end of month 122,346,293.48฿ 120,742,415.30฿ 119,136,137.13฿ 117,532,258.95฿ 115,878,380.78฿ 135,710,021.60฿ 155,529,862.43฿ 175,199,703.25฿ 173,595,825.08฿ 171,991,946.90฿ 170,388,068.73฿ 156,165,818.28฿ 156,165,818.28฿
147
Cash Flows Cost Increase
Cost increase 5%
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2012
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2012
Operating Activities
Net Income 1,237,130.58-฿ 1,346,850.33-฿ 1,346,650.83-฿ 1,344,130.83-฿ 1,396,630.83-฿ 13,360,964.12฿ 13,348,574.12฿ 13,191,074.12฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 27,852,695.64฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,006,281.58-฿ 1,116,001.33-฿ 1,115,801.83-฿ 1,113,281.83-฿ 1,165,781.83-฿ 13,591,813.12฿ 13,579,423.12฿ 13,421,923.12฿ 1,113,281.83-฿ 1,113,281.83-฿ 1,113,281.83-฿ 1,113,281.83-฿ 30,622,883.64฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)30% 8,355,808.69฿ 8,355,808.69฿
Net cash flow - Financing 40,000,000.00฿ 8,355,808.69-฿ 31,644,191.31฿
Total monthly end cash flows 13,837,658.42฿ 1,116,001.33-฿ 1,115,801.83-฿ 1,113,281.83-฿ 1,165,781.83-฿ 13,591,813.12฿ 13,579,423.12฿ 13,421,923.12฿ 1,113,281.83-฿ 1,113,281.83-฿ 1,113,281.83-฿ 9,469,090.52-฿ 9,469,090.52-฿
Increase/Decrease in Cash 13,837,658.42฿ 12,721,657.09฿ 11,605,855.26฿ 10,492,573.43฿ 9,326,791.60฿ 22,918,604.72฿ 36,498,027.84฿ 49,919,950.96฿ 48,806,669.13฿ 47,693,387.30฿ 46,580,105.47฿ 46,580,105.47฿
Cash at end of month 13,837,658.42฿ 12,721,657.09฿ 11,605,855.26฿ 10,492,573.43฿ 9,326,791.60฿ 22,918,604.72฿ 36,498,027.84฿ 49,919,950.96฿ 48,806,669.13฿ 47,693,387.30฿ 46,580,105.47฿ 37,111,014.95฿ 37,111,014.95฿
148
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2013
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2012
Operating Activities
Net Income 1,237,130.58-฿ 1,346,850.33-฿ 1,346,650.83-฿ 1,344,130.83-฿ 1,396,630.83-฿ 13,360,964.12฿ 13,348,574.12฿ 13,191,074.12฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 27,852,695.64฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,006,281.58-฿ 1,116,001.33-฿ 1,115,801.83-฿ 1,113,281.83-฿ 1,165,781.83-฿ 13,591,813.12฿ 13,579,423.12฿ 13,421,923.12฿ 1,113,281.83-฿ 1,113,281.83-฿ 1,113,281.83-฿ 1,113,281.83-฿ 30,622,883.64฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)30% 8,355,808.69฿ 8,355,808.69฿
Net cash flow - Financing 40,000,000.00฿ 8,355,808.69-฿ 31,644,191.31฿
Total monthly end cash flows 13,837,658.42฿ 1,116,001.33-฿ 1,115,801.83-฿ 1,113,281.83-฿ 1,165,781.83-฿ 13,591,813.12฿ 13,579,423.12฿ 13,421,923.12฿ 1,113,281.83-฿ 1,113,281.83-฿ 1,113,281.83-฿ 9,469,090.52-฿ 9,469,090.52-฿
Increase/Decrease in Cash 13,837,658.42฿ 12,721,657.09฿ 11,605,855.26฿ 10,492,573.43฿ 9,326,791.60฿ 22,918,604.72฿ 36,498,027.84฿ 49,919,950.96฿ 48,806,669.13฿ 47,693,387.30฿ 46,580,105.47฿ 46,580,105.47฿
Cash at end of month 13,837,658.42฿ 12,721,657.09฿ 11,605,855.26฿ 10,492,573.43฿ 9,326,791.60฿ 22,918,604.72฿ 36,498,027.84฿ 49,919,950.96฿ 48,806,669.13฿ 47,693,387.30฿ 46,580,105.47฿ 37,111,014.95฿ 37,111,014.95฿
149
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2014
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2014
Operating Activities
Net Income 2,004,018.03-฿ 2,001,298.53-฿ 2,003,818.53-฿ 2,001,298.53-฿ 2,053,798.53-฿ 21,503,796.42฿ 21,491,406.42฿ 21,333,906.42฿ 2,001,298.53-฿ 2,001,298.53-฿ 2,001,298.53-฿ 2,001,298.53-฿ 46,259,682.95฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,773,169.03-฿ 1,770,449.53-฿ 1,772,969.53-฿ 1,770,449.53-฿ 1,822,949.53-฿ 21,734,645.42฿ 21,722,255.42฿ 21,564,755.42฿ 1,770,449.53-฿ 1,770,449.53-฿ 1,770,449.53-฿ 1,770,449.53-฿ 49,029,870.95฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 13,877,904.88฿ 13,877,904.88฿
Net cash flow - Financing 13,877,904.88-฿ 13,877,904.88-฿
Total monthly end cash flows 1,773,169.03-฿ 1,770,449.53-฿ 1,772,969.53-฿ 1,770,449.53-฿ 1,822,949.53-฿ 21,734,645.42฿ 21,722,255.42฿ 21,564,755.42฿ 1,770,449.53-฿ 1,770,449.53-฿ 1,770,449.53-฿ 15,648,354.42-฿ 15,648,354.42-฿
Increase/Decrease in Cash 75,496,981.01฿ 73,723,811.98฿ 71,953,362.44฿ 70,180,392.91฿ 68,409,943.37฿ 66,586,993.84฿ 88,321,639.26฿ 110,043,894.67฿ 131,608,650.09฿ 129,838,200.56฿ 128,067,751.02฿ 126,297,301.49฿ 126,297,301.49฿
Cash at end of month 73,723,811.98฿ 71,953,362.44฿ 70,180,392.91฿ 68,409,943.37฿ 66,586,993.84฿ 88,321,639.26฿ 110,043,894.67฿ 131,608,650.09฿ 129,838,200.56฿ 128,067,751.02฿ 126,297,301.49฿ 110,648,947.07฿ 110,648,947.07฿
150
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2015
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2015
Operating Activities
Net Income 2,103,018.03-฿ 2,100,298.53-฿ 2,102,818.53-฿ 2,100,298.53-฿ 2,152,798.53-฿ 22,724,796.42฿ 22,712,406.42฿ 22,554,906.42฿ 2,100,298.53-฿ 2,100,298.53-฿ 2,100,298.53-฿ 2,100,298.53-฿ 49,031,682.95฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,872,169.03-฿ 1,869,449.53-฿ 1,871,969.53-฿ 1,869,449.53-฿ 1,921,949.53-฿ 22,955,645.42฿ 22,943,255.42฿ 22,785,755.42฿ 1,869,449.53-฿ 1,869,449.53-฿ 1,869,449.53-฿ 1,869,449.53-฿ 51,801,870.95฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,709,504.88฿ 14,709,504.88฿
Net cash flow - Financing 14,709,504.88-฿ 14,709,504.88-฿
Total monthly end cash flows 1,872,169.03-฿ 1,869,449.53-฿ 1,871,969.53-฿ 1,869,449.53-฿ 1,921,949.53-฿ 22,955,645.42฿ 22,943,255.42฿ 22,785,755.42฿ 1,869,449.53-฿ 1,869,449.53-฿ 1,869,449.53-฿ 16,578,954.42-฿ 16,578,954.42-฿
Increase/Decrease in Cash 110,648,947.07฿ 108,776,778.04฿ 106,907,328.50฿ 105,035,358.97฿ 103,165,909.44฿ 101,243,959.90฿ 124,199,605.32฿ 147,142,860.73฿ 169,928,616.15฿ 168,059,166.62฿ 166,189,717.08฿ 164,320,267.55฿ 164,320,267.55฿
Cash at end of month 108,776,778.04฿ 106,907,328.50฿ 105,035,358.97฿ 103,165,909.44฿ 101,243,959.90฿ 124,199,605.32฿ 147,142,860.73฿ 169,928,616.15฿ 168,059,166.62฿ 166,189,717.08฿ 164,320,267.55฿ 147,741,313.13฿ 147,741,313.13฿
151
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2016
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2016
Operating Activities
Net Income 2,202,018.03-฿ 2,199,298.53-฿ 2,201,818.53-฿ 2,199,298.53-฿ 2,251,798.53-฿ 23,945,796.42฿ 23,933,406.42฿ 23,775,906.42฿ 2,199,298.53-฿ 2,199,298.53-฿ 2,199,298.53-฿ 2,199,298.53-฿ 51,803,682.95฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,971,169.03-฿ 1,968,449.53-฿ 1,970,969.53-฿ 1,968,449.53-฿ 2,020,949.53-฿ 24,176,645.42฿ 24,164,255.42฿ 24,006,755.42฿ 1,968,449.53-฿ 1,968,449.53-฿ 1,968,449.53-฿ 1,968,449.53-฿ 54,573,870.95฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 15,541,104.88฿ 15,541,104.88฿
Net cash flow - Financing 15,541,104.88-฿ 15,541,104.88-฿
Total monthly end cash flows 1,971,169.03-฿ 1,968,449.53-฿ 1,970,969.53-฿ 1,968,449.53-฿ 2,020,949.53-฿ 24,176,645.42฿ 24,164,255.42฿ 24,006,755.42฿ 1,968,449.53-฿ 1,968,449.53-฿ 1,968,449.53-฿ 17,509,554.42-฿ 17,509,554.42-฿
Increase/Decrease in Cash 147,741,313.13฿ 145,770,144.10฿ 143,801,694.57฿ 141,830,725.03฿ 139,862,275.50฿ 137,841,325.96฿ 162,017,971.38฿ 186,182,226.80฿ 210,188,982.21฿ 208,220,532.68฿ 206,252,083.15฿ 204,283,633.61฿ 204,283,633.61฿
Cash at end of month 145,770,144.10฿ 143,801,694.57฿ 141,830,725.03฿ 139,862,275.50฿ 137,841,325.96฿ 162,017,971.38฿ 186,182,226.80฿ 210,188,982.21฿ 208,220,532.68฿ 206,252,083.15฿ 204,283,633.61฿ 186,774,079.19฿ 186,774,079.19฿
152
Cost increase 10%
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2012
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2011
Operating Activities
Net Income 1,216,041.56-฿ 1,330,986.06-฿ 1,330,777.06-฿ 1,328,137.06-฿ 1,383,137.06-฿ 13,010,533.84฿ 12,997,553.84฿ 12,832,553.84฿ 1,328,137.06-฿ 1,328,137.06-฿ 1,328,137.06-฿ 1,328,137.06-฿ 26,939,014.48฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 985,192.56-฿ 1,100,137.06-฿ 1,099,928.06-฿ 1,097,288.06-฿ 1,152,288.06-฿ 13,241,382.84฿ 13,228,402.84฿ 13,063,402.84฿ 1,097,288.06-฿ 1,097,288.06-฿ 1,097,288.06-฿ 1,097,288.06-฿ 29,709,202.48฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)30% 8,081,704.34฿ 8,081,704.34฿
Net cash flow - Financing 40,000,000.00฿ 8,081,704.34-฿ 31,918,295.66฿
Total monthly end cash flows 13,858,747.44฿ 1,100,137.06-฿ 1,099,928.06-฿ 1,097,288.06-฿ 1,152,288.06-฿ 13,241,382.84฿ 13,228,402.84฿ 13,063,402.84฿ 1,097,288.06-฿ 1,097,288.06-฿ 1,097,288.06-฿ 9,178,992.40-฿ 9,178,992.40-฿
Increase/Decrease in Cash 13,858,747.44฿ 12,758,610.38฿ 11,658,682.32฿ 10,561,394.26฿ 9,409,106.20฿ 22,650,489.04฿ 35,878,891.88฿ 48,942,294.72฿ 47,845,006.66฿ 46,747,718.60฿ 45,650,430.54฿ 45,650,430.54฿
Cash at end of month 13,858,747.44฿ 12,758,610.38฿ 11,658,682.32฿ 10,561,394.26฿ 9,409,106.20฿ 22,650,489.04฿ 35,878,891.88฿ 48,942,294.72฿ 47,845,006.66฿ 46,747,718.60฿ 45,650,430.54฿ 36,471,438.14฿ 36,471,438.14฿
153
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2013
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Operating Activities
Net Income 2,153,018.89-฿ 2,150,169.89-฿ 2,152,809.89-฿ 2,150,169.89-฿ 2,205,169.89-฿ 23,188,501.01฿ 23,175,521.01฿ 23,010,521.01฿ 2,150,169.89-฿ 2,150,169.89-฿ 2,150,169.89-฿ 2,150,169.89-฿ 49,962,524.99฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,922,169.89-฿ 1,919,320.89-฿ 1,921,960.89-฿ 1,919,320.89-฿ 1,974,320.89-฿ 23,419,350.01฿ 23,406,370.01฿ 23,241,370.01฿ 1,919,320.89-฿ 1,919,320.89-฿ 1,919,320.89-฿ 1,919,320.89-฿ 52,732,712.99฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,988,757.50฿ 14,988,757.50฿
Net cash flow - Financing 14,988,757.50-฿ 14,988,757.50-฿
Total monthly end cash flows 1,922,169.89-฿ 1,919,320.89-฿ 1,921,960.89-฿ 1,919,320.89-฿ 1,974,320.89-฿ 23,419,350.01฿ 23,406,370.01฿ 23,241,370.01฿ 1,919,320.89-฿ 1,919,320.89-฿ 1,919,320.89-฿ 16,908,078.39-฿ 16,908,078.39-฿
Increase/Decrease in Cash 36,471,438.14฿ 34,549,268.24฿ 32,629,947.35฿ 30,707,986.46฿ 28,788,665.57฿ 26,814,344.67฿ 50,233,694.68฿ 73,640,064.69฿ 96,881,434.70฿ 94,962,113.80฿ 93,042,792.91฿ 91,123,472.02฿ 91,123,472.02฿
Cash at end of month 34,549,268.24฿ 32,629,947.35฿ 30,707,986.46฿ 28,788,665.57฿ 26,814,344.67฿ 50,233,694.68฿ 73,640,064.69฿ 96,881,434.70฿ 94,962,113.80฿ 93,042,792.91฿ 91,123,472.02฿ 74,215,393.63฿ 74,215,393.63฿
154
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2014
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Operating Activities
Net Income 1,988,018.89-฿ 1,985,169.89-฿ 1,987,809.89-฿ 1,985,169.89-฿ 2,040,169.89-฿ 21,153,501.01฿ 21,140,521.01฿ 20,975,521.01฿ 1,985,169.89-฿ 1,985,169.89-฿ 1,985,169.89-฿ 1,985,169.89-฿ 45,342,524.99฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,757,169.89-฿ 1,754,320.89-฿ 1,756,960.89-฿ 1,754,320.89-฿ 1,809,320.89-฿ 21,384,350.01฿ 21,371,370.01฿ 21,206,370.01฿ 1,754,320.89-฿ 1,754,320.89-฿ 1,754,320.89-฿ 1,754,320.89-฿ 48,112,712.99฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 13,602,757.50฿ 13,602,757.50฿
Net cash flow - Financing 13,602,757.50-฿ 13,602,757.50-฿
Total monthly end cash flows 1,757,169.89-฿ 1,754,320.89-฿ 1,756,960.89-฿ 1,754,320.89-฿ 1,809,320.89-฿ 21,384,350.01฿ 21,371,370.01฿ 21,206,370.01฿ 1,754,320.89-฿ 1,754,320.89-฿ 1,754,320.89-฿ 15,357,078.39-฿ 15,357,078.39-฿
Increase/Decrease in Cash 74,215,393.63฿ 72,458,223.74฿ 70,703,902.84฿ 68,946,941.95฿ 67,192,621.06฿ 65,383,300.17฿ 86,767,650.17฿ 108,139,020.18฿ 129,345,390.19฿ 127,591,069.30฿ 125,836,748.40฿ 124,082,427.51฿ 124,082,427.51฿
Cash at end of month 72,458,223.74฿ 70,703,902.84฿ 68,946,941.95฿ 67,192,621.06฿ 65,383,300.17฿ 86,767,650.17฿ 108,139,020.18฿ 129,345,390.19฿ 127,591,069.30฿ 125,836,748.40฿ 124,082,427.51฿ 108,725,349.12฿ 108,725,349.12฿
155
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2015
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Operating Activities
Net Income 2,087,018.89-฿ 2,084,169.89-฿ 2,086,809.89-฿ 2,084,169.89-฿ 2,139,169.89-฿ 22,374,501.01฿ 22,361,521.01฿ 22,196,521.01฿ 2,084,169.89-฿ 2,084,169.89-฿ 2,084,169.89-฿ 2,084,169.89-฿ 48,114,524.99฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,856,169.89-฿ 1,853,320.89-฿ 1,855,960.89-฿ 1,853,320.89-฿ 1,908,320.89-฿ 22,605,350.01฿ 22,592,370.01฿ 22,427,370.01฿ 1,853,320.89-฿ 1,853,320.89-฿ 1,853,320.89-฿ 1,853,320.89-฿ 50,884,712.99฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,434,357.50฿ 14,434,357.50฿
Net cash flow - Financing 14,434,357.50-฿ 14,434,357.50-฿
Total monthly end cash flows 1,856,169.89-฿ 1,853,320.89-฿ 1,855,960.89-฿ 1,853,320.89-฿ 1,908,320.89-฿ 22,605,350.01฿ 22,592,370.01฿ 22,427,370.01฿ 1,853,320.89-฿ 1,853,320.89-฿ 1,853,320.89-฿ 16,287,678.39-฿ 16,287,678.39-฿
Increase/Decrease in Cash 108,725,349.12฿ 106,869,179.23฿ 105,015,858.34฿ 103,159,897.44฿ 101,306,576.55฿ 99,398,255.66฿ 122,003,605.67฿ 144,595,975.67฿ 167,023,345.68฿ 165,170,024.79฿ 163,316,703.90฿ 161,463,383.00฿ 161,463,383.00฿
Cash at end of month 106,869,179.23฿ 105,015,858.34฿ 103,159,897.44฿ 101,306,576.55฿ 99,398,255.66฿ 122,003,605.67฿ 144,595,975.67฿ 167,023,345.68฿ 165,170,024.79฿ 163,316,703.90฿ 161,463,383.00฿ 145,175,704.62฿ 145,175,704.62฿
156
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2016
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Operating Activities
Net Income 2,186,018.89-฿ 2,183,169.89-฿ 2,185,809.89-฿ 2,183,169.89-฿ 2,238,169.89-฿ 23,595,501.01฿ 23,582,521.01฿ 23,417,521.01฿ 2,183,169.89-฿ 2,183,169.89-฿ 2,183,169.89-฿ 2,183,169.89-฿ 50,886,524.99฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,955,169.89-฿ 1,952,320.89-฿ 1,954,960.89-฿ 1,952,320.89-฿ 2,007,320.89-฿ 23,826,350.01฿ 23,813,370.01฿ 23,648,370.01฿ 1,952,320.89-฿ 1,952,320.89-฿ 1,952,320.89-฿ 1,952,320.89-฿ 53,656,712.99฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 15,265,957.50฿ 15,265,957.50฿
Net cash flow - Financing 15,265,957.50-฿ 15,265,957.50-฿
Total monthly end cash flows 1,955,169.89-฿ 1,952,320.89-฿ 1,954,960.89-฿ 1,952,320.89-฿ 2,007,320.89-฿ 23,826,350.01฿ 23,813,370.01฿ 23,648,370.01฿ 1,952,320.89-฿ 1,952,320.89-฿ 1,952,320.89-฿ 17,218,278.39-฿ 17,218,278.39-฿
Increase/Decrease in Cash 145,175,704.62฿ 143,220,534.72฿ 141,268,213.83฿ 139,313,252.94฿ 137,360,932.05฿ 135,353,611.15฿ 159,179,961.16฿ 182,993,331.17฿ 206,641,701.18฿ 204,689,380.28฿ 202,737,059.39฿ 200,784,738.50฿ 200,784,738.50฿
Cash at end of month 143,220,534.72฿ 141,268,213.83฿ 139,313,252.94฿ 137,360,932.05฿ 135,353,611.15฿ 159,179,961.16฿ 182,993,331.17฿ 206,641,701.18฿ 204,689,380.28฿ 202,737,059.39฿ 200,784,738.50฿ 183,566,460.11฿ 183,566,460.11฿
157
Cost increase 15%
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2012
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2012
Operating Activities
Net Income 1,194,952.54-฿ 1,315,121.79-฿ 1,314,903.29-฿ 1,312,143.29-฿ 1,369,643.29-฿ 12,660,103.56฿ 12,646,533.56฿ 12,474,033.56฿ 1,312,143.29-฿ 1,312,143.29-฿ 1,312,143.29-฿ 1,312,143.29-฿ 26,025,333.32฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 964,103.54-฿ 1,084,272.79-฿ 1,084,054.29-฿ 1,081,294.29-฿ 1,138,794.29-฿ 12,890,952.56฿ 12,877,382.56฿ 12,704,882.56฿ 1,081,294.29-฿ 1,081,294.29-฿ 1,081,294.29-฿ 1,081,294.29-฿ 28,795,521.32฿
Investing Activities
Investment in pre-operation(uses) 12,022,000.00฿ 12,022,000.00฿
Investment in fixed assets(uses) 13,134,060.00฿ 13,134,060.00฿
Net cash flow - Investing activities 25,156,060.00฿ 25,156,060.00฿
Financing Activities
Investment by owner 40,000,000.00฿ 40,000,000.00฿
Investor payback(uses)30% 7,807,600.00฿ 7,807,600.00฿
Net cash flow - Financing 40,000,000.00฿ 7,807,600.00-฿ 32,192,400.00฿
Total monthly end cash flows 13,879,836.46฿ 1,084,272.79-฿ 1,084,054.29-฿ 1,081,294.29-฿ 1,138,794.29-฿ 12,890,952.56฿ 12,877,382.56฿ 12,704,882.56฿ 1,081,294.29-฿ 1,081,294.29-฿ 1,081,294.29-฿ 8,888,894.29-฿ 8,888,894.29-฿
Increase/Decrease in Cash 13,879,836.46฿ 12,795,563.67฿ 11,711,509.38฿ 10,630,215.09฿ 9,491,420.80฿ 22,382,373.36฿ 35,259,755.92฿ 47,964,638.48฿ 46,883,344.19฿ 45,802,049.90฿ 44,720,755.61฿ 44,720,755.61฿
Cash at end of month 13,879,836.46฿ 12,795,563.67฿ 11,711,509.38฿ 10,630,215.09฿ 9,491,420.80฿ 22,382,373.36฿ 35,259,755.92฿ 47,964,638.48฿ 46,883,344.19฿ 45,802,049.90฿ 44,720,755.61฿ 35,831,861.32฿ 35,831,861.32฿
158
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2013
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2013
Operating Activities
Net Income 2,137,019.75-฿ 2,134,041.25-฿ 2,136,801.25-฿ 2,134,041.25-฿ 2,191,541.25-฿ 22,838,205.60฿ 22,824,635.60฿ 22,652,135.60฿ 2,134,041.25-฿ 2,134,041.25-฿ 2,134,041.25-฿ 2,134,041.25-฿ 49,045,367.04฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,906,170.75-฿ 1,903,192.25-฿ 1,905,952.25-฿ 1,903,192.25-฿ 1,960,692.25-฿ 23,069,054.60฿ 23,055,484.60฿ 22,882,984.60฿ 1,903,192.25-฿ 1,903,192.25-฿ 1,903,192.25-฿ 1,903,192.25-฿ 51,815,555.04฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,713,610.11฿ 14,713,610.11฿
Net cash flow - Financing 14,713,610.11-฿ 14,713,610.11-฿
Total monthly end cash flows 1,906,170.75-฿ 1,903,192.25-฿ 1,905,952.25-฿ 1,903,192.25-฿ 1,960,692.25-฿ 23,069,054.60฿ 23,055,484.60฿ 22,882,984.60฿ 1,903,192.25-฿ 1,903,192.25-฿ 1,903,192.25-฿ 16,616,802.36-฿ 16,616,802.36-฿
Increase/Decrease in Cash 35,831,861.32฿ 33,925,690.57฿ 32,022,498.32฿ 30,116,546.07฿ 28,213,353.82฿ 26,252,661.57฿ 49,321,716.17฿ 72,377,200.77฿ 95,260,185.36฿ 93,356,993.11฿ 91,453,800.86฿ 89,550,608.61฿ 89,550,608.61฿
Cash at end of month 33,925,690.57฿ 32,022,498.32฿ 30,116,546.07฿ 28,213,353.82฿ 26,252,661.57฿ 49,321,716.17฿ 72,377,200.77฿ 95,260,185.36฿ 93,356,993.11฿ 91,453,800.86฿ 89,550,608.61฿ 72,933,806.25฿ 72,933,806.25฿
159
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2014
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2014
Operating Activities
Net Income 1,972,019.75-฿ 1,969,041.25-฿ 1,971,801.25-฿ 1,969,041.25-฿ 2,026,541.25-฿ 20,803,205.60฿ 20,789,635.60฿ 20,617,135.60฿ 1,969,041.25-฿ 1,969,041.25-฿ 1,969,041.25-฿ 1,969,041.25-฿ 44,425,367.04฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,741,170.75-฿ 1,738,192.25-฿ 1,740,952.25-฿ 1,738,192.25-฿ 1,795,692.25-฿ 21,034,054.60฿ 21,020,484.60฿ 20,847,984.60฿ 1,738,192.25-฿ 1,738,192.25-฿ 1,738,192.25-฿ 1,738,192.25-฿ 47,195,555.04฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 13,327,610.11฿ 13,327,610.11฿
Net cash flow - Financing 13,327,610.11-฿ 13,327,610.11-฿
Total monthly end cash flows 1,741,170.75-฿ 1,738,192.25-฿ 1,740,952.25-฿ 1,738,192.25-฿ 1,795,692.25-฿ 21,034,054.60฿ 21,020,484.60฿ 20,847,984.60฿ 1,738,192.25-฿ 1,738,192.25-฿ 1,738,192.25-฿ 15,065,802.36-฿ 15,065,802.36-฿
Increase/Decrease in Cash 72,933,806.25฿ 71,192,635.50฿ 69,454,443.25฿ 67,713,490.99฿ 65,975,298.74฿ 64,179,606.49฿ 85,213,661.09฿ 106,234,145.69฿ 127,082,130.29฿ 125,343,938.04฿ 123,605,745.79฿ 121,867,553.53฿ 121,867,553.53฿
Cash at end of month 71,192,635.50฿ 69,454,443.25฿ 67,713,490.99฿ 65,975,298.74฿ 64,179,606.49฿ 85,213,661.09฿ 106,234,145.69฿ 127,082,130.29฿ 125,343,938.04฿ 123,605,745.79฿ 121,867,553.53฿ 106,801,751.17฿ 106,801,751.17฿
160
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2015
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2015
Operating Activities
Net Income 2,071,019.75-฿ 2,068,041.25-฿ 2,070,801.25-฿ 2,068,041.25-฿ 2,125,541.25-฿ 22,024,205.60฿ 22,010,635.60฿ 21,838,135.60฿ 2,068,041.25-฿ 2,068,041.25-฿ 2,068,041.25-฿ 2,068,041.25-฿ 47,197,367.04฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,840,170.75-฿ 1,837,192.25-฿ 1,839,952.25-฿ 1,837,192.25-฿ 1,894,692.25-฿ 22,255,054.60฿ 22,241,484.60฿ 22,068,984.60฿ 1,837,192.25-฿ 1,837,192.25-฿ 1,837,192.25-฿ 1,837,192.25-฿ 49,967,555.04฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,159,210.11฿ 14,159,210.11฿
Net cash flow - Financing 14,159,210.11-฿ 14,159,210.11-฿
Total monthly end cash flows 1,840,170.75-฿ 1,837,192.25-฿ 1,839,952.25-฿ 1,837,192.25-฿ 1,894,692.25-฿ 22,255,054.60฿ 22,241,484.60฿ 22,068,984.60฿ 1,837,192.25-฿ 1,837,192.25-฿ 1,837,192.25-฿ 15,996,402.36-฿ 15,996,402.36-฿
Increase/Decrease in Cash 106,801,751.17฿ 104,961,580.42฿ 103,124,388.17฿ 101,284,435.92฿ 99,447,243.67฿ 97,552,551.42฿ 119,807,606.02฿ 142,049,090.61฿ 164,118,075.21฿ 162,280,882.96฿ 160,443,690.71฿ 158,606,498.46฿ 158,606,498.46฿
Cash at end of month 104,961,580.42฿ 103,124,388.17฿ 101,284,435.92฿ 99,447,243.67฿ 97,552,551.42฿ 119,807,606.02฿ 142,049,090.61฿ 164,118,075.21฿ 162,280,882.96฿ 160,443,690.71฿ 158,606,498.46฿ 142,610,096.10฿ 142,610,096.10฿
161
Light Longan Asian Fruit
Cash Flow
Monthly cash flow activity in 2016
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Cash Flow Activity JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Year 2016
Operating Activities
Net Income 2,170,019.75-฿ 2,167,041.25-฿ 2,169,801.25-฿ 2,167,041.25-฿ 2,224,541.25-฿ 23,245,205.60฿ 23,231,635.60฿ 23,059,135.60฿ 2,167,041.25-฿ 2,167,041.25-฿ 2,167,041.25-฿ 2,167,041.25-฿ 49,969,367.04฿
Depreciation&Amoritization 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 230,849.00฿ 2,770,188.00฿
Net cash flow - Operating activities 1,939,170.75-฿ 1,936,192.25-฿ 1,938,952.25-฿ 1,936,192.25-฿ 1,993,692.25-฿ 23,476,054.60฿ 23,462,484.60฿ 23,289,984.60฿ 1,936,192.25-฿ 1,936,192.25-฿ 1,936,192.25-฿ 1,936,192.25-฿ 52,739,555.04฿
Investing Activities
Investment in pre-operation(uses)
Investment in fixed assets(uses)
Net cash flow - Investing activities
Financing Activities
Investment by owner
Investor payback(uses)30% 14,990,810.11฿ 14,990,810.11฿
Net cash flow - Financing 14,990,810.11-฿ 14,990,810.11-฿
Total monthly end cash flows 1,939,170.75-฿ 1,936,192.25-฿ 1,938,952.25-฿ 1,936,192.25-฿ 1,993,692.25-฿ 23,476,054.60฿ 23,462,484.60฿ 23,289,984.60฿ 1,936,192.25-฿ 1,936,192.25-฿ 1,936,192.25-฿ 16,927,002.36-฿ 16,927,002.36-฿
Increase/Decrease in Cash 142,610,096.10฿ 140,670,925.35฿ 138,734,733.10฿ 136,795,780.84฿ 134,859,588.59฿ 132,865,896.34฿ 156,341,950.94฿ 179,804,435.54฿ 203,094,420.14฿ 201,158,227.89฿ 199,222,035.64฿ 197,285,843.38฿ 197,285,843.38฿
Cash at end of month 140,670,925.35฿ 138,734,733.10฿ 136,795,780.84฿ 134,859,588.59฿ 132,865,896.34฿ 156,341,950.94฿ 179,804,435.54฿ 203,094,420.14฿ 201,158,227.89฿ 199,222,035.64฿ 197,285,843.38฿ 180,358,841.02฿ 180,358,841.02฿
162
163
Income Sale decrease
Sale decrease 5%
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2012
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 5% 21,280,000.00฿ 21,280,000.00฿ 21,280,000.00฿ 63,840,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 14,420,000.00฿ 14,420,000.00฿ 14,420,000.00฿ 43,260,000.00฿
Expense
General and Administrative cost 104,495.00฿ 104,305.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 1,125,945.00฿
Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Marketing expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 230,849.00฿ 335,344.00฿ 335,154.00฿ 332,754.00฿ 382,754.00฿ 801,235.00฿ 813,035.00฿ 963,035.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 5,525,176.00฿
EBIT 230,849.00-฿ 335,344.00-฿ 335,154.00-฿ 332,754.00-฿ 382,754.00-฿ 13,618,765.00฿ 13,606,965.00฿ 13,456,965.00฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 37,734,824.00฿
Tax 30% 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 943,370.60฿ 11,320,447.20฿
Net income [Loss] for the year 1,174,219.60-฿ 1,278,714.60-฿ 1,278,524.60-฿ 1,276,124.60-฿ 1,326,124.60-฿ 12,675,394.40฿ 12,663,594.40฿ 12,513,594.40฿ 1,276,124.60-฿ 1,276,124.60-฿ 1,276,124.60-฿ 1,276,124.60-฿ 26,414,376.80฿
164
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2013
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 5% 31,730,000.00฿ 31,730,000.00฿ 31,730,000.00฿ 95,190,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 24,870,000.00฿ 24,870,000.00฿ 24,870,000.00฿ 74,610,000.00฿
Expense
General and Administrative cost 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 24,068,979.00฿ 24,057,179.00฿ 23,907,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 68,985,487.00฿
Tax 30% 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 1,724,637.18฿ 20,695,646.10฿
Net income [Loss] for the year 2,059,767.18-฿ 2,057,177.18-฿ 2,059,577.18-฿ 2,057,177.18-฿ 2,107,177.18-฿ 22,344,341.83฿ 22,332,541.83฿ 22,182,541.83฿ 2,057,177.18-฿ 2,057,177.18-฿ 2,057,177.18-฿ 2,057,177.18-฿ 48,289,840.90฿
165
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2014
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 5% 29,640,000.00฿ 29,640,000.00฿ 29,640,000.00฿ 88,920,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 22,780,000.00฿ 22,780,000.00฿ 22,780,000.00฿ 68,340,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 21,978,979.00฿ 21,967,179.00฿ 21,817,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 62,715,487.00฿
Tax 30% 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 1,567,887.18฿ 18,814,646.10฿
Net income [Loss] for the year 1,903,017.18-฿ 1,900,427.18-฿ 1,902,827.18-฿ 1,900,427.18-฿ 1,950,427.18-฿ 20,411,091.83฿ 20,399,291.83฿ 20,249,291.83฿ 1,900,427.18-฿ 1,900,427.18-฿ 1,900,427.18-฿ 1,900,427.18-฿ 43,900,840.90฿
166
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2015
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 5% 30,894,000.00฿ 30,894,000.00฿ 30,894,000.00฿ 92,682,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 24,034,000.00฿ 24,034,000.00฿ 24,034,000.00฿ 72,102,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 23,232,979.00฿ 23,221,179.00฿ 23,071,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 66,477,487.00฿
Tax 30% 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 1,661,937.18฿ 19,943,246.10฿
Net income [Loss] for the year 1,997,067.18-฿ 1,994,477.18-฿ 1,996,877.18-฿ 1,994,477.18-฿ 2,044,477.18-฿ 21,571,041.83฿ 21,559,241.83฿ 21,409,241.83฿ 1,994,477.18-฿ 1,994,477.18-฿ 1,994,477.18-฿ 1,994,477.18-฿ 46,534,240.90฿
167
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2016
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 5% 32,148,000.00฿ 32,148,000.00฿ 32,148,000.00฿ 96,444,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 25,288,000.00฿ 25,288,000.00฿ 25,288,000.00฿ 75,864,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 24,486,979.00฿ 24,475,179.00฿ 24,325,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 70,239,487.00฿
Tax 30% 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 1,755,987.18฿ 21,071,846.10฿
Net income [Loss] for the year 2,091,117.18-฿ 2,088,527.18-฿ 2,090,927.18-฿ 2,088,527.18-฿ 2,138,527.18-฿ 22,730,991.83฿ 22,719,191.83฿ 22,569,191.83฿ 2,088,527.18-฿ 2,088,527.18-฿ 2,088,527.18-฿ 2,088,527.18-฿ 49,167,640.90฿
168
Sale decrease 10%
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2012
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 10% 20,160,000.00฿ 20,160,000.00฿ 20,160,000.00฿ 60,480,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 13,300,000.00฿ 13,300,000.00฿ 13,300,000.00฿ 39,900,000.00฿
Expense
General and Administrative cost 104,495.00฿ 104,305.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 1,125,945.00฿
Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Marketing expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 230,849.00฿ 335,344.00฿ 335,154.00฿ 332,754.00฿ 382,754.00฿ 801,235.00฿ 813,035.00฿ 963,035.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 5,525,176.00฿
EBIT 230,849.00-฿ 335,344.00-฿ 335,154.00-฿ 332,754.00-฿ 382,754.00-฿ 12,498,765.00฿ 12,486,965.00฿ 12,336,965.00฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 34,374,824.00฿
Tax 30% 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 859,370.60฿ 10,312,447.20฿
Net income [Loss] for the year 1,090,219.60-฿ 1,194,714.60-฿ 1,194,524.60-฿ 1,192,124.60-฿ 1,242,124.60-฿ 11,639,394.40฿ 11,627,594.40฿ 11,477,594.40฿ 1,192,124.60-฿ 1,192,124.60-฿ 1,192,124.60-฿ 1,192,124.60-฿ 24,062,376.80฿
169
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2013
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 10% 30,060,000.00฿ 30,060,000.00฿ 30,060,000.00฿ 90,180,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 23,200,000.00฿ 23,200,000.00฿ 23,200,000.00฿ 69,600,000.00฿
Expense
General and Administrative cost 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 22,398,979.00฿ 22,387,179.00฿ 22,237,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 63,975,487.00฿
Tax 30% 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 1,599,387.18฿ 19,192,646.10฿
Net income [Loss] for the year 1,934,517.18-฿ 1,931,927.18-฿ 1,934,327.18-฿ 1,931,927.18-฿ 1,981,927.18-฿ 20,799,591.83฿ 20,787,791.83฿ 20,637,791.83฿ 1,931,927.18-฿ 1,931,927.18-฿ 1,931,927.18-฿ 1,931,927.18-฿ 44,782,840.90฿
170
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2014
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 10% 28,080,000.00฿ 28,080,000.00฿ 28,080,000.00฿ 84,240,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 21,220,000.00฿ 21,220,000.00฿ 21,220,000.00฿ 63,660,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 20,418,979.00฿ 20,407,179.00฿ 20,257,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 58,035,487.00฿
Tax 30% 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 1,450,887.18฿ 17,410,646.10฿
Net income [Loss] for the year 1,786,017.18-฿ 1,783,427.18-฿ 1,785,827.18-฿ 1,783,427.18-฿ 1,833,427.18-฿ 18,968,091.83฿ 18,956,291.83฿ 18,806,291.83฿ 1,783,427.18-฿ 1,783,427.18-฿ 1,783,427.18-฿ 1,783,427.18-฿ 40,624,840.90฿
171
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2015
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 10% 29,268,000.00฿ 29,268,000.00฿ 29,268,000.00฿ 87,804,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 22,408,000.00฿ 22,408,000.00฿ 22,408,000.00฿ 67,224,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 21,606,979.00฿ 21,595,179.00฿ 21,445,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 61,599,487.00฿
Tax 30% 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 1,539,987.18฿ 18,479,846.10฿
Net income [Loss] for the year 1,875,117.18-฿ 1,872,527.18-฿ 1,874,927.18-฿ 1,872,527.18-฿ 1,922,527.18-฿ 20,066,991.83฿ 20,055,191.83฿ 19,905,191.83฿ 1,872,527.18-฿ 1,872,527.18-฿ 1,872,527.18-฿ 1,872,527.18-฿ 43,119,640.90฿
172
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2016
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 10% 30,456,000.00฿ 30,456,000.00฿ 30,456,000.00฿ 91,368,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 23,596,000.00฿ 23,596,000.00฿ 23,596,000.00฿ 70,788,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 22,794,979.00฿ 22,783,179.00฿ 22,633,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 65,163,487.00฿
Tax 30% 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 1,629,087.18฿ 19,549,046.10฿
Net income [Loss] for the year 1,964,217.18-฿ 1,961,627.18-฿ 1,964,027.18-฿ 1,961,627.18-฿ 2,011,627.18-฿ 21,165,891.83฿ 21,154,091.83฿ 21,004,091.83฿ 1,961,627.18-฿ 1,961,627.18-฿ 1,961,627.18-฿ 1,961,627.18-฿ 45,614,440.90฿
173
Sale decrease 15%
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2012
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 15% 19,040,000.00฿ 19,040,000.00฿ 19,040,000.00฿ 57,120,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 12,180,000.00฿ 12,180,000.00฿ 12,180,000.00฿ 36,540,000.00฿
Expense
General and Administrative cost 104,495.00฿ 104,305.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 1,125,945.00฿
Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Marketing expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 230,849.00฿ 335,344.00฿ 335,154.00฿ 332,754.00฿ 382,754.00฿ 801,235.00฿ 813,035.00฿ 963,035.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 332,754.00฿ 5,525,176.00฿
EBIT 230,849.00-฿ 335,344.00-฿ 335,154.00-฿ 332,754.00-฿ 382,754.00-฿ 11,378,765.00฿ 11,366,965.00฿ 11,216,965.00฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 332,754.00-฿ 31,014,824.00฿
Tax 30% 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 775,370.60฿ 9,304,447.20฿
Net income [Loss] for the year 1,006,219.60-฿ 1,110,714.60-฿ 1,110,524.60-฿ 1,108,124.60-฿ 1,158,124.60-฿ 10,603,394.40฿ 10,591,594.40฿ 10,441,594.40฿ 1,108,124.60-฿ 1,108,124.60-฿ 1,108,124.60-฿ 1,108,124.60-฿ 21,710,376.80฿
174
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2013
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 15% 28,390,000.00฿ 28,390,000.00฿ 28,390,000.00฿ 85,170,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 21,530,000.00฿ 21,530,000.00฿ 21,530,000.00฿ 64,590,000.00฿
Expense
General and Administrative cost 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 20,728,979.00฿ 20,717,179.00฿ 20,567,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 58,965,487.00฿
Tax 30% 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 1,474,137.18฿ 17,689,646.10฿
Net income [Loss] for the year 1,809,267.18-฿ 1,806,677.18-฿ 1,809,077.18-฿ 1,806,677.18-฿ 1,856,677.18-฿ 19,254,841.83฿ 19,243,041.83฿ 19,093,041.83฿ 1,806,677.18-฿ 1,806,677.18-฿ 1,806,677.18-฿ 1,806,677.18-฿ 41,275,840.90฿
175
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2014
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 15% 26,520,000.00฿ 26,520,000.00฿ 26,520,000.00฿ 79,560,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 19,660,000.00฿ 19,660,000.00฿ 19,660,000.00฿ 58,980,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 18,858,979.00฿ 18,847,179.00฿ 18,697,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 53,355,487.00฿
Tax 30% 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 1,333,887.18฿ 16,006,646.10฿
Net income [Loss] for the year 1,669,017.18-฿ 1,666,427.18-฿ 1,668,827.18-฿ 1,666,427.18-฿ 1,716,427.18-฿ 17,525,091.83฿ 17,513,291.83฿ 17,363,291.83฿ 1,666,427.18-฿ 1,666,427.18-฿ 1,666,427.18-฿ 1,666,427.18-฿ 37,348,840.90฿
176
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2015
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 15% 27,642,000.00฿ 27,642,000.00฿ 27,642,000.00฿ 82,926,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 20,782,000.00฿ 20,782,000.00฿ 20,782,000.00฿ 62,346,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 19,980,979.00฿ 19,969,179.00฿ 19,819,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 56,721,487.00฿
Tax 30% 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 1,418,037.18฿ 17,016,446.10฿
Net income [Loss] for the year 1,753,167.18-฿ 1,750,577.18-฿ 1,752,977.18-฿ 1,750,577.18-฿ 1,800,577.18-฿ 18,562,941.83฿ 18,551,141.83฿ 18,401,141.83฿ 1,750,577.18-฿ 1,750,577.18-฿ 1,750,577.18-฿ 1,750,577.18-฿ 39,705,040.90฿
177
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2016
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale decrease 15% 28,764,000.00฿ 28,764,000.00฿ 28,764,000.00฿ 86,292,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
ฟน 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 6,860,000.00฿ 6,860,000.00฿ 6,860,000.00฿ 20,580,000.00฿
Gross income 21,904,000.00฿ 21,904,000.00฿ 21,904,000.00฿ 65,712,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 335,130.00฿ 332,540.00฿ 334,940.00฿ 332,540.00฿ 382,540.00฿ 801,021.00฿ 812,821.00฿ 962,821.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 332,540.00฿ 5,624,513.00฿
EBIT 335,130.00-฿ 332,540.00-฿ 334,940.00-฿ 332,540.00-฿ 382,540.00-฿ 21,102,979.00฿ 21,091,179.00฿ 20,941,179.00฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 332,540.00-฿ 60,087,487.00฿
Tax 30% 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 1,502,187.18฿ 18,026,246.10฿
Net income [Loss] for the year 1,837,317.18-฿ 1,834,727.18-฿ 1,837,127.18-฿ 1,834,727.18-฿ 1,884,727.18-฿ 19,600,791.83฿ 19,588,991.83฿ 19,438,991.83฿ 1,834,727.18-฿ 1,834,727.18-฿ 1,834,727.18-฿ 1,834,727.18-฿ 42,061,240.90฿
178
Income Cost Increase
Cost increase 5%
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2012
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2013
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2014
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 22,400,000.00฿ 22,400,000.00฿ 22,400,000.00฿ 67,200,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,203,000.00฿ 7,203,000.00฿ 7,203,000.00฿ 21,609,000.00฿
Gross income 15,197,000.00฿ 15,197,000.00฿ 15,197,000.00฿ 45,591,000.00฿
Expense
General and Administrative cost 104,495.00฿ 104,305.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 1,125,945.00฿
Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Marketing expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 242,391.45฿ 352,111.20฿ 351,911.70฿ 349,391.70฿ 401,891.70฿ 841,296.75฿ 853,686.75฿ 1,011,186.75฿ 349,391.70฿ 349,391.70฿ 349,391.70฿ 349,391.70฿ 5,801,434.80฿
EBIT 242,391.45-฿ 352,111.20-฿ 351,911.70-฿ 349,391.70-฿ 401,891.70-฿ 14,355,703.25฿ 14,343,313.25฿ 14,185,813.25฿ 349,391.70-฿ 349,391.70-฿ 349,391.70-฿ 349,391.70-฿ 39,789,565.20฿
Tax 30% 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 994,739.13฿ 11,936,869.56฿
Net income [Loss] for the year 1,237,130.58-฿ 1,346,850.33-฿ 1,346,650.83-฿ 1,344,130.83-฿ 1,396,630.83-฿ 13,360,964.12฿ 13,348,574.12฿ 13,191,074.12฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 1,344,130.83-฿ 27,852,695.64฿
179
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2013
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2016
Cost increase 10%
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2012
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 33,400,000.00฿ 33,400,000.00฿ 33,400,000.00฿ 100,200,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,203,000.00฿ 7,203,000.00฿ 7,203,000.00฿ 21,609,000.00฿
Gross income 26,197,000.00฿ 26,197,000.00฿ 26,197,000.00฿ 78,591,000.00฿
Expense
General and Administrative cost 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 351,886.50฿ 349,167.00฿ 351,687.00฿ 349,167.00฿ 401,667.00฿ 841,072.05฿ 853,462.05฿ 1,010,962.05฿ 349,167.00฿ 349,167.00฿ 349,167.00฿ 349,167.00฿ 5,905,738.65฿
EBIT 351,886.50-฿ 349,167.00-฿ 351,687.00-฿ 349,167.00-฿ 401,667.00-฿ 25,355,927.95฿ 25,343,537.95฿ 25,186,037.95฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 72,685,261.35฿
Tax 30% 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 1,817,131.53฿ 21,805,578.41฿
Net income [Loss] for the year 2,169,018.03-฿ 2,166,298.53-฿ 2,168,818.53-฿ 2,166,298.53-฿ 2,218,798.53-฿ 23,538,796.42฿ 23,526,406.42฿ 23,368,906.42฿ 2,166,298.53-฿ 2,166,298.53-฿ 2,166,298.53-฿ 2,166,298.53-฿ 50,879,682.95฿
180
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2014
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2014
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2015
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 31,200,000.00฿ 31,200,000.00฿ 31,200,000.00฿ 93,600,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,203,000.00฿ 7,203,000.00฿ 7,203,000.00฿ 21,609,000.00฿
Gross income 23,997,000.00฿ 23,997,000.00฿ 23,997,000.00฿ 71,991,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 351,886.50฿ 349,167.00฿ 351,687.00฿ 349,167.00฿ 401,667.00฿ 841,072.05฿ 853,462.05฿ 1,010,962.05฿ 349,167.00฿ 349,167.00฿ 349,167.00฿ 349,167.00฿ 5,905,738.65฿
EBIT 351,886.50-฿ 349,167.00-฿ 351,687.00-฿ 349,167.00-฿ 401,667.00-฿ 23,155,927.95฿ 23,143,537.95฿ 22,986,037.95฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 66,085,261.35฿
Tax 30% 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 1,652,131.53฿ 19,825,578.41฿
Net income [Loss] for the year 2,004,018.03-฿ 2,001,298.53-฿ 2,003,818.53-฿ 2,001,298.53-฿ 2,053,798.53-฿ 21,503,796.42฿ 21,491,406.42฿ 21,333,906.42฿ 2,001,298.53-฿ 2,001,298.53-฿ 2,001,298.53-฿ 2,001,298.53-฿ 46,259,682.95฿
181
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2015
Light Longan Asian Fruits
Statement Income
For the year ending December, 31 2016
Cost increase 15%
Light Longan Asian Fruits
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 32,520,000.00฿ 32,520,000.00฿ 32,520,000.00฿ 97,560,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,203,000.00฿ 7,203,000.00฿ 7,203,000.00฿ 21,609,000.00฿
Gross income 25,317,000.00฿ 25,317,000.00฿ 25,317,000.00฿ 75,951,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 351,886.50฿ 349,167.00฿ 351,687.00฿ 349,167.00฿ 401,667.00฿ 841,072.05฿ 853,462.05฿ 1,010,962.05฿ 349,167.00฿ 349,167.00฿ 349,167.00฿ 349,167.00฿ 5,905,738.65฿
EBIT 351,886.50-฿ 349,167.00-฿ 351,687.00-฿ 349,167.00-฿ 401,667.00-฿ 24,475,927.95฿ 24,463,537.95฿ 24,306,037.95฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 70,045,261.35฿
Tax 30% 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 1,751,131.53฿ 21,013,578.41฿
Net income [Loss] for the year 2,103,018.03-฿ 2,100,298.53-฿ 2,102,818.53-฿ 2,100,298.53-฿ 2,152,798.53-฿ 22,724,796.42฿ 22,712,406.42฿ 22,554,906.42฿ 2,100,298.53-฿ 2,100,298.53-฿ 2,100,298.53-฿ 2,100,298.53-฿ 49,031,682.95฿
182
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2016
Cost increse 5% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 33,840,000.00฿ 33,840,000.00฿ 33,840,000.00฿ 101,520,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,203,000.00฿ 7,203,000.00฿ 7,203,000.00฿ 21,609,000.00฿
Gross income 26,637,000.00฿ 26,637,000.00฿ 26,637,000.00฿ 79,911,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 351,886.50฿ 349,167.00฿ 351,687.00฿ 349,167.00฿ 401,667.00฿ 841,072.05฿ 853,462.05฿ 1,010,962.05฿ 349,167.00฿ 349,167.00฿ 349,167.00฿ 349,167.00฿ 5,905,738.65฿
EBIT 351,886.50-฿ 349,167.00-฿ 351,687.00-฿ 349,167.00-฿ 401,667.00-฿ 25,795,927.95฿ 25,783,537.95฿ 25,626,037.95฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 349,167.00-฿ 74,005,261.35฿
Tax 30% 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 1,850,131.53฿ 22,201,578.41฿
Net income [Loss] for the year 2,202,018.03-฿ 2,199,298.53-฿ 2,201,818.53-฿ 2,199,298.53-฿ 2,251,798.53-฿ 23,945,796.42฿ 23,933,406.42฿ 23,775,906.42฿ 2,199,298.53-฿ 2,199,298.53-฿ 2,199,298.53-฿ 2,199,298.53-฿ 51,803,682.95฿
183
Cost increase 10%
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2012
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 22,400,000.00฿ 22,400,000.00฿ 22,400,000.00฿ 67,200,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,546,000.00฿ 7,546,000.00฿ 7,546,000.00฿ 22,638,000.00฿
Gross income 14,854,000.00฿ 14,854,000.00฿ 14,854,000.00฿ 44,562,000.00฿
Expense
General and Administrative cost 104,495.00฿ 104,305.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 1,125,945.00฿
Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Marketing expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 253,933.90฿ 368,878.40฿ 368,669.40฿ 366,029.40฿ 421,029.40฿ 881,358.50฿ 894,338.50฿ 1,059,338.50฿ 366,029.40฿ 366,029.40฿ 366,029.40฿ 366,029.40฿ 6,077,693.60฿
EBIT 253,933.90-฿ 368,878.40-฿ 368,669.40-฿ 366,029.40-฿ 421,029.40-฿ 13,972,641.50฿ 13,959,661.50฿ 13,794,661.50฿ 366,029.40-฿ 366,029.40-฿ 366,029.40-฿ 366,029.40-฿ 38,484,306.40฿
Tax 30% 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 962,107.66฿ 11,545,291.92฿
Net income [Loss] for the year 1,216,041.56-฿ 1,330,986.06-฿ 1,330,777.06-฿ 1,328,137.06-฿ 1,383,137.06-฿ 13,010,533.84฿ 12,997,553.84฿ 12,832,553.84฿ 1,328,137.06-฿ 1,328,137.06-฿ 1,328,137.06-฿ 1,328,137.06-฿ 26,939,014.48฿
184
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2013
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 33,400,000.00฿ 33,400,000.00฿ 33,400,000.00฿ 100,200,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,546,000.00฿ 7,546,000.00฿ 7,546,000.00฿ 22,638,000.00฿
Gross income 25,854,000.00฿ 25,854,000.00฿ 25,854,000.00฿ 77,562,000.00฿
Expense
General and Administrative cost 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 368,643.00฿ 365,794.00฿ 368,434.00฿ 365,794.00฿ 420,794.00฿ 881,123.10฿ 894,103.10฿ 1,059,103.10฿ 365,794.00฿ 365,794.00฿ 365,794.00฿ 365,794.00฿ 6,186,964.30฿
EBIT 368,643.00-฿ 365,794.00-฿ 368,434.00-฿ 365,794.00-฿ 420,794.00-฿ 24,972,876.90฿ 24,959,896.90฿ 24,794,896.90฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 71,375,035.70฿
Tax 30% 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 1,784,375.89฿ 21,412,510.71฿
Net income [Loss] for the year 2,153,018.89-฿ 2,150,169.89-฿ 2,152,809.89-฿ 2,150,169.89-฿ 2,205,169.89-฿ 23,188,501.01฿ 23,175,521.01฿ 23,010,521.01฿ 2,150,169.89-฿ 2,150,169.89-฿ 2,150,169.89-฿ 2,150,169.89-฿ 49,962,524.99฿
185
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2014
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 31,200,000.00฿ 31,200,000.00฿ 31,200,000.00฿ 93,600,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,546,000.00฿ 7,546,000.00฿ 7,546,000.00฿ 22,638,000.00฿
Gross income 23,654,000.00฿ 23,654,000.00฿ 23,654,000.00฿ 70,962,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 368,643.00฿ 365,794.00฿ 368,434.00฿ 365,794.00฿ 420,794.00฿ 881,123.10฿ 894,103.10฿ 1,059,103.10฿ 365,794.00฿ 365,794.00฿ 365,794.00฿ 365,794.00฿ 6,186,964.30฿
EBIT 368,643.00-฿ 365,794.00-฿ 368,434.00-฿ 365,794.00-฿ 420,794.00-฿ 22,772,876.90฿ 22,759,896.90฿ 22,594,896.90฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 64,775,035.70฿
Tax 30% 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 1,619,375.89฿ 19,432,510.71฿
Net income [Loss] for the year 1,988,018.89-฿ 1,985,169.89-฿ 1,987,809.89-฿ 1,985,169.89-฿ 2,040,169.89-฿ 21,153,501.01฿ 21,140,521.01฿ 20,975,521.01฿ 1,985,169.89-฿ 1,985,169.89-฿ 1,985,169.89-฿ 1,985,169.89-฿ 45,342,524.99฿
186
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2015
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 32,520,000.00฿ 32,520,000.00฿ 32,520,000.00฿ 97,560,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,546,000.00฿ 7,546,000.00฿ 7,546,000.00฿ 22,638,000.00฿
Gross income 24,974,000.00฿ 24,974,000.00฿ 24,974,000.00฿ 74,922,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 368,643.00฿ 365,794.00฿ 368,434.00฿ 365,794.00฿ 420,794.00฿ 881,123.10฿ 894,103.10฿ 1,059,103.10฿ 365,794.00฿ 365,794.00฿ 365,794.00฿ 365,794.00฿ 6,186,964.30฿
EBIT 368,643.00-฿ 365,794.00-฿ 368,434.00-฿ 365,794.00-฿ 420,794.00-฿ 24,092,876.90฿ 24,079,896.90฿ 23,914,896.90฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 68,735,035.70฿
Tax 30% 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 1,718,375.89฿ 20,620,510.71฿
Net income [Loss] for the year 2,087,018.89-฿ 2,084,169.89-฿ 2,086,809.89-฿ 2,084,169.89-฿ 2,139,169.89-฿ 22,374,501.01฿ 22,361,521.01฿ 22,196,521.01฿ 2,084,169.89-฿ 2,084,169.89-฿ 2,084,169.89-฿ 2,084,169.89-฿ 48,114,524.99฿
187
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2016
Cost increse 10% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 33,840,000.00฿ 33,840,000.00฿ 33,840,000.00฿ 101,520,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,546,000.00฿ 7,546,000.00฿ 7,546,000.00฿ 22,638,000.00฿
Gross income 26,294,000.00฿ 26,294,000.00฿ 26,294,000.00฿ 78,882,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 368,643.00฿ 365,794.00฿ 368,434.00฿ 365,794.00฿ 420,794.00฿ 881,123.10฿ 894,103.10฿ 1,059,103.10฿ 365,794.00฿ 365,794.00฿ 365,794.00฿ 365,794.00฿ 6,186,964.30฿
EBIT 368,643.00-฿ 365,794.00-฿ 368,434.00-฿ 365,794.00-฿ 420,794.00-฿ 25,412,876.90฿ 25,399,896.90฿ 25,234,896.90฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 365,794.00-฿ 72,695,035.70฿
Tax 30% 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 1,817,375.89฿ 21,808,510.71฿
Net income [Loss] for the year 2,186,018.89-฿ 2,183,169.89-฿ 2,185,809.89-฿ 2,183,169.89-฿ 2,238,169.89-฿ 23,595,501.01฿ 23,582,521.01฿ 23,417,521.01฿ 2,183,169.89-฿ 2,183,169.89-฿ 2,183,169.89-฿ 2,183,169.89-฿ 50,886,524.99฿
188
Cost increase 15%
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2012
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 22,400,000.00฿ 22,400,000.00฿ 22,400,000.00฿ 67,200,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,889,000.00฿ 7,889,000.00฿ 7,889,000.00฿ 23,667,000.00฿
Gross income 14,511,000.00฿ 14,511,000.00฿ 14,511,000.00฿ 43,533,000.00฿
Expense
General and Administrative cost 104,495.00฿ 104,305.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 101,905.00฿ 1,125,945.00฿
Wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Marketing expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 265,476.35฿ 385,645.60฿ 385,427.10฿ 382,667.10฿ 440,167.10฿ 921,420.25฿ 934,990.25฿ 1,107,490.25฿ 382,667.10฿ 382,667.10฿ 382,667.10฿ 382,667.10฿ 6,353,952.40฿
EBIT 265,476.35-฿ 385,645.60-฿ 385,427.10-฿ 382,667.10-฿ 440,167.10-฿ 13,589,579.75฿ 13,576,009.75฿ 13,403,509.75฿ 382,667.10-฿ 382,667.10-฿ 382,667.10-฿ 382,667.10-฿ 37,179,047.60฿
Tax 30% 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 929,476.19฿ 11,153,714.28฿
Net income [Loss] for the year 1,194,952.54-฿ 1,315,121.79-฿ 1,314,903.29-฿ 1,312,143.29-฿ 1,369,643.29-฿ 12,660,103.56฿ 12,646,533.56฿ 12,474,033.56฿ 1,312,143.29-฿ 1,312,143.29-฿ 1,312,143.29-฿ 1,312,143.29-฿ 26,025,333.32฿
189
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2013
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 33,400,000.00฿ 33,400,000.00฿ 33,400,000.00฿ 100,200,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,889,000.00฿ 7,889,000.00฿ 7,889,000.00฿ 23,667,000.00฿
Gross income 25,511,000.00฿ 25,511,000.00฿ 25,511,000.00฿ 76,533,000.00฿
Expense
General and Administrative cost 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 385,399.50฿ 382,421.00฿ 385,181.00฿ 382,421.00฿ 439,921.00฿ 921,174.15฿ 934,744.15฿ 1,107,244.15฿ 382,421.00฿ 382,421.00฿ 382,421.00฿ 382,421.00฿ 6,468,189.95฿
EBIT 385,399.50-฿ 382,421.00-฿ 385,181.00-฿ 382,421.00-฿ 439,921.00-฿ 24,589,825.85฿ 24,576,255.85฿ 24,403,755.85฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 70,064,810.05฿
Tax 30% 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 1,751,620.25฿ 21,019,443.02฿
Net income [Loss] for the year 2,137,019.75-฿ 2,134,041.25-฿ 2,136,801.25-฿ 2,134,041.25-฿ 2,191,541.25-฿ 22,838,205.60฿ 22,824,635.60฿ 22,652,135.60฿ 2,134,041.25-฿ 2,134,041.25-฿ 2,134,041.25-฿ 2,134,041.25-฿ 49,045,367.04฿
190
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2014
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 31,200,000.00฿ 31,200,000.00฿ 31,200,000.00฿ 93,600,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,889,000.00฿ 7,889,000.00฿ 7,889,000.00฿ 23,667,000.00฿
Gross income 23,311,000.00฿ 23,311,000.00฿ 23,311,000.00฿ 69,933,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 385,399.50฿ 382,421.00฿ 385,181.00฿ 382,421.00฿ 439,921.00฿ 921,174.15฿ 934,744.15฿ 1,107,244.15฿ 382,421.00฿ 382,421.00฿ 382,421.00฿ 382,421.00฿ 6,468,189.95฿
EBIT 385,399.50-฿ 382,421.00-฿ 385,181.00-฿ 382,421.00-฿ 439,921.00-฿ 22,389,825.85฿ 22,376,255.85฿ 22,203,755.85฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 63,464,810.05฿
Tax 30% 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 1,586,620.25฿ 19,039,443.02฿
Net income [Loss] for the year 1,972,019.75-฿ 1,969,041.25-฿ 1,971,801.25-฿ 1,969,041.25-฿ 2,026,541.25-฿ 20,803,205.60฿ 20,789,635.60฿ 20,617,135.60฿ 1,969,041.25-฿ 1,969,041.25-฿ 1,969,041.25-฿ 1,969,041.25-฿ 44,425,367.04฿
191
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2015
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 32,520,000.00฿ 32,520,000.00฿ 32,520,000.00฿ 97,560,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,889,000.00฿ 7,889,000.00฿ 7,889,000.00฿ 23,667,000.00฿
Gross income 24,631,000.00฿ 24,631,000.00฿ 24,631,000.00฿ 73,893,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 385,399.50฿ 382,421.00฿ 385,181.00฿ 382,421.00฿ 439,921.00฿ 921,174.15฿ 934,744.15฿ 1,107,244.15฿ 382,421.00฿ 382,421.00฿ 382,421.00฿ 382,421.00฿ 6,468,189.95฿
EBIT 385,399.50-฿ 382,421.00-฿ 385,181.00-฿ 382,421.00-฿ 439,921.00-฿ 23,709,825.85฿ 23,696,255.85฿ 23,523,755.85฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 67,424,810.05฿
Tax 30% 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 1,685,620.25฿ 20,227,443.02฿
Net income [Loss] for the year 2,071,019.75-฿ 2,068,041.25-฿ 2,070,801.25-฿ 2,068,041.25-฿ 2,125,541.25-฿ 22,024,205.60฿ 22,010,635.60฿ 21,838,135.60฿ 2,068,041.25-฿ 2,068,041.25-฿ 2,068,041.25-฿ 2,068,041.25-฿ 47,197,367.04฿
192
Light Longan Asian Fruits
Statement of Income
For the year ending December, 31 2016
Cost increse 15% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenues
Sale 33,840,000.00฿ 33,840,000.00฿ 33,840,000.00฿ 101,520,000.00฿
Cost of goods sold
AA 18 1,080,000.00฿ 1,080,000.00฿ 1,080,000.00฿ 3,240,000.00฿
A 12 3,000,000.00฿ 3,000,000.00฿ 3,000,000.00฿ 9,000,000.00฿
B 9 1,350,000.00฿ 1,350,000.00฿ 1,350,000.00฿ 4,050,000.00฿
C 2 80,000.00฿ 80,000.00฿ 80,000.00฿ 240,000.00฿
firewood 250,000.00฿ 250,000.00฿ 250,000.00฿ 750,000.00฿
box 1,100,000.00฿ 1,100,000.00฿ 1,100,000.00฿ 3,300,000.00฿
total cost of goods sold 7,889,000.00฿ 7,889,000.00฿ 7,889,000.00฿ 23,667,000.00฿
Gross income 25,951,000.00฿ 25,951,000.00฿ 25,951,000.00฿ 77,853,000.00฿
Expense
General and Administrative 104,281.00฿ 101,691.00฿ 104,091.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 101,691.00฿ 1,225,282.00฿
wage 354,000.00฿ 365,800.00฿ 365,800.00฿ 1,085,600.00฿
electricity expense of factory 111,573.00฿ 111,573.00฿ 111,573.00฿ 334,719.00฿
water expense of factory 2,908.00฿ 2,908.00฿ 2,908.00฿ 8,724.00฿
Other operating expense 50,000.00฿ 150,000.00฿ 200,000.00฿
Depreciation of office 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 4,288.83฿ 51,466.00฿
Depreciation of factory 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 184,560.17฿ 2,214,722.00฿
Depreciation of operating cost 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 42,000.00฿ 504,000.00฿
Total operating expense 385,399.50฿ 382,421.00฿ 385,181.00฿ 382,421.00฿ 439,921.00฿ 921,174.15฿ 934,744.15฿ 1,107,244.15฿ 382,421.00฿ 382,421.00฿ 382,421.00฿ 382,421.00฿ 6,468,189.95฿
EBIT 385,399.50-฿ 382,421.00-฿ 385,181.00-฿ 382,421.00-฿ 439,921.00-฿ 25,029,825.85฿ 25,016,255.85฿ 24,843,755.85฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 382,421.00-฿ 71,384,810.05฿
Tax 30% 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 1,784,620.25฿ 21,415,443.02฿
Net income [Loss] for the year 2,170,019.75-฿ 2,167,041.25-฿ 2,169,801.25-฿ 2,167,041.25-฿ 2,224,541.25-฿ 23,245,205.60฿ 23,231,635.60฿ 23,059,135.60฿ 2,167,041.25-฿ 2,167,041.25-฿ 2,167,041.25-฿ 2,167,041.25-฿ 49,969,367.04฿
193
Group Name: Light Longan Asian Fruits
Section: 1 Seating: 5
Group Member Team:
1. ID: 5031203006 Mr. Khidtapol Puston Tel. 087-507-7725
E-mail: Create_tt@hotmail.com
2. ID: 5031205146 Miss Theerain Nittaya Tel. 086-192-9998
E-mail: may__onnaise@hotmail.com
3. ID: 52131203097 Mr. Theppakorn Saison Tel. 087-578-8327
E-mail: Pamthai000@hotmail.com
4. ID: 5131203124 Mr. Yuttana Fouwong Tel: 090-469-0618
E-mail: Flash_blues@hotmail.com
5. ID: 5231203006 Mr. Kittin Luangwanna Tel. 087-301-9044
E-mail: kitty_n-a-r-a-k@hotmail.com
6. ID: 5231203031 Miss Chompunoot Pongsopa Tel. 084-055-0491
E-mail: chompunoot_pongsopa@hotmail.com
7. ID: 5231203068 Miss Piyanoot Muenapai Tel. 084-613-2638
E-mail: prettybewty@hotmail.com
8. ID: 5231203097 Miss Yupaporn Praiwan Tel. 087-727-5255
E-mail: koy_lovekitty@hotmail.com
194
Reference
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