PAMANTASAN NG LUNGSOD NG MAYNILA

University of the City of Manila

College of Engineering and Technology
Department of Chemical Engineering

1. Gross and Net Profit

𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡 = 𝐴𝑛𝑛𝑢𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 – 𝐶𝑜𝑠𝑡 𝑜𝑓 𝐺𝑜𝑜𝑑𝑠 𝑆𝑜𝑙𝑑
𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡 = 192,324,480 – 96,623,914.41
𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡 = 𝑃ℎ𝑝 95,700,565.59

𝐼𝑛𝑐𝑜𝑚𝑒 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 = 𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡 – 𝑇𝑜𝑡𝑎𝑙 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠

𝐼𝑛𝑐𝑜𝑚𝑒 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 = 95,700,565.59 – 71,684,457.35
𝐼𝑛𝑐𝑜𝑚𝑒 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 = 𝑃 24,016,108.24

𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥 = 𝐼𝑛𝑐𝑜𝑚𝑒 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 – 𝐼𝑛𝑐𝑜𝑚𝑒 𝑇𝑎𝑥

𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥 = 𝑃ℎ𝑝 24,016,108.24 – 2,513,924.50
𝑰𝒏𝒄𝒐𝒎𝒆 𝒂𝒇𝒕𝒆𝒓 𝒕𝒂𝒙 = 𝑷𝒉𝒑 𝟐𝟏, 𝟓𝟎𝟐, 𝟏𝟖𝟑. 𝟕𝟒

2. Rate of Return
Rate of Return (ROR), also called as Return of Investment, refers to either
gain or loss of an investment over a specified period, expressed as a percentage
increase over the initial investment cost. Gains on investments are considered to
be any income received plus any capital gains realized on the sale of the
investment. Rate of return (ROR) on investment is expressed on an annual
percentage basis. It is the yearly profit before tax divided by the total initial
investment necessary, multiplied by one hundred. The following formula will be
used to compute for the rate of return on investment before and after income tax.
ROR Before Tax:
𝐼𝑛𝑐𝑜𝑚𝑒 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥
𝑅𝑂𝑅 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 = × 100
𝑇𝑜𝑡𝑎𝑙 𝐼𝑛𝑖𝑡𝑖𝑎𝑙 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 𝑜𝑓 𝑡ℎ𝑒 𝑂𝑤𝑛𝑒𝑟𝑠
𝐼𝑛𝑐𝑜𝑚𝑒 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥
𝑅𝑂𝑅 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 = × 100
𝑆ℎ𝑎𝑟𝑒 𝐶𝑎𝑝𝑖𝑡𝑎𝑙
24,016,108.24
𝑅𝑂𝑅 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 = × 100
120,000,000.00

Geopolymerization of Coal Fly Ash, Ceramic Tile Wastes and Spent Bleaching Economic
Earth for the Production of Sodium Aluminoslicate Monolith 1
R.C. Macasil, A.P.P. Redublo, A.C.Santos, C.I.V.Torres Study
 PAMANTASAN NG LUNGSOD NG MAYNILA
University of the City of Manila
College of Engineering and Technology
Department of Chemical Engineering

𝑹𝑶𝑹 𝑩𝒆𝒇𝒐𝒓𝒆 𝑻𝒂𝒙 = 𝟐𝟎. 𝟎𝟏%

ROR After Tax:

𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥
𝑅𝑂𝑅 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥 = × 100
𝑆ℎ𝑎𝑟𝑒 𝐶𝑎𝑝𝑖𝑡𝑎𝑙
𝟐𝟏, 𝟓𝟎𝟐, 𝟏𝟖𝟑. 𝟕𝟒
𝑅𝑂𝑅 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥 = × 100
120,000,000.00
𝑹𝑶𝑹 𝑨𝒇𝒕𝒆𝒓 𝑻𝒂𝒙 = 𝟏𝟕. 𝟗𝟐%

3. Break-even Point
The break-even point for a product is the point at which cost or expenses
and revenue are equal; there is no net loss or gain which means that the profit is
equal to zero. Similarly, it is where the total cost of goods manufactured equals
the total sales.
𝑻𝒐𝒕𝒂𝒍 𝑪𝒐𝒔𝒕 𝒐𝒇 𝑮𝒐𝒐𝒅𝒔 𝑴𝒂𝒏𝒖𝒇𝒂𝒄𝒕𝒖𝒓𝒆𝒅 = 𝑻𝒐𝒕𝒂𝒍 𝑺𝒂𝒍𝒆𝒔
𝑇𝑜𝑡𝑎𝑙 𝐶𝑜𝑠𝑡 𝑜𝑓 𝐺𝑜𝑜𝑑𝑠 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑒𝑑 = (𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒)𝑥 (𝑁)
𝑇𝑜𝑡𝑎𝑙 𝐶𝑜𝑠𝑡 𝑜𝑓 𝐺𝑜𝑜𝑑𝑠 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑒𝑑
𝑁=
𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒

84,545.925.11
𝑁𝑝𝑎𝑛𝑒𝑙 =
𝑃ℎ𝑝 4000
𝑵𝒑𝒂𝒏𝒆𝒍 = 𝟐𝟏, 𝟏𝟑𝟔. 𝟒𝟖 𝒑𝒂𝒏𝒆𝒍/𝒚𝒆𝒂𝒓
36,233,967.90
𝑁𝑐𝑦𝑙𝑖𝑛𝑑𝑒𝑟 =
𝑃ℎ𝑝 110
𝑵𝒄𝒚𝒍𝒊𝒏𝒅𝒆𝒓 = 𝟑𝟐𝟗, 𝟑𝟗𝟗. 𝟕𝟎𝟖𝟐 𝒌𝒈/𝒚𝒆𝒂𝒓
𝑵𝒑𝒂𝒏𝒆𝒍
𝑩𝑬𝑷𝒑𝒂𝒏𝒆𝒍 =
𝑃𝑙𝑎𝑛𝑡 𝑅𝑎𝑡𝑒𝑑 𝐶𝑎𝑝𝑎𝑐𝑖𝑡𝑦
21,136.48
𝐵𝐸𝑃 =
31,200.00
𝑩𝑬𝑷𝒑𝒂𝒏𝒆𝒍 = 𝟔𝟕. 𝟕𝟓%

Geopolymerization of Coal Fly Ash, Ceramic Tile Wastes and Spent Bleaching Economic
Earth for the Production of Sodium Aluminoslicate Monolith 2
R.C. Macasil, A.P.P. Redublo, A.C.Santos, C.I.V.Torres Study
 PAMANTASAN NG LUNGSOD NG MAYNILA
University of the City of Manila
College of Engineering and Technology
Department of Chemical Engineering

𝑵𝒄𝒚𝒍𝒊𝒏𝒅𝒆𝒓
𝑩𝑬𝑷𝒄𝒚𝒍𝒊𝒏𝒅𝒆𝒓 =
𝑃𝑙𝑎𝑛𝑡 𝑅𝑎𝑡𝑒𝑑 𝐶𝑎𝑝𝑎𝑐𝑖𝑡𝑦
329,399.7082
𝐵𝐸𝑃 =
1,050,960
𝑩𝑬𝑷 = 𝟑𝟏. 𝟑𝟒%

This percentage implies that at least 67.75% of the plant rated capacity of
panel and 31.34% of the cylindrical monolith must be manufactured and sold to
breakeven the cost allotted in producing the product.

4. Payout Period
Payout period, or payout time, is the minimum length of time theoretically
necessary to recover the original capital investment in the form of cash flow to the
project based on the total income minus all costs except depreciation. The
following formula will be used according to Granger et al. (2000), The Best Test
Preparation & Review Course FE/EIT Fundamentals of Engineering/engineer-in-
training:
𝑇𝑜𝑡𝑎𝑙 𝐼𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡 𝑜𝑓 𝑡ℎ𝑒 𝑂𝑤𝑛𝑒𝑟𝑠
𝑃𝑎𝑦𝑜𝑢𝑡 𝑃𝑒𝑟𝑖𝑜𝑑 =
𝐴𝑣𝑒. 𝑃𝑟𝑜𝑓𝑖𝑡 𝑝𝑒𝑟 𝐴𝑛𝑛𝑢𝑚 + 𝐴𝑣𝑒. 𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛 𝑝𝑒𝑟 𝐴𝑛𝑛𝑢𝑚
120,000,000.00
𝑃𝑎𝑦𝑜𝑢𝑡 𝑃𝑒𝑟𝑖𝑜𝑑 =
21,502,183.74 + 1,318,065.96
𝑃𝑎𝑦𝑜𝑢𝑡 𝑃𝑒𝑟𝑖𝑜𝑑 = 5.2585 𝑦𝑒𝑎𝑟𝑠
𝑷𝒂𝒚𝒐𝒖𝒕 𝑷𝒆𝒓𝒊𝒐𝒅 ≈ 𝟓 𝒚𝒆𝒂𝒓𝒔 𝒂𝒏𝒅 𝟒 𝒎𝒐𝒏𝒕𝒉𝒔

Geopolymerization of Coal Fly Ash, Ceramic Tile Wastes and Spent Bleaching Economic
Earth for the Production of Sodium Aluminoslicate Monolith 3
R.C. Macasil, A.P.P. Redublo, A.C.Santos, C.I.V.Torres Study