Financial Analysis

Cost of materials(production cost):

-Hinge:
1 YTL/m * 3 m.= 3 YTL

-Cork board with wooden frame:
(60cm x 90cm)
11 YTL/item * 4 item = 44 YTL

-Acetate:
(70cm x 100cm)
7.5 YTL/item * 4 item = 30 YTL

-Hook:
1 YTL/item * 3 item = 3 YTL

-Wooden stands:
(1m * 0.03m * 0.03m )
2.5 YTL/item *4 item =10 YTL

-Glue, screw :10 YTL


Employee cost (for 1 employee):

Social security premium employee allocation: 85.18 YTL
Unemployment insurence premium employee allocation: 6.08 YTL
Income tax assesment: 517.14 YTL
Income tax: 77.57 YTL
Stamp tax: 365 YTL
Total deduction: 172.48 YTL
Net payment: 435.92 YTL
TOTAL: 608.10 YTL

Expenses (Monthly):

Catering outgoings: 270 YTL
Electric, water, telephone outgoings: 350 YTL
Salary: 608.40 YTL * 5 = 3042.00 YTL
TOTAL: 5162 YTL

Expected number of sold poster display (montly): 500

Workmanship = 5162 YTL /500 =10.324 YTL

Cost of one poster display: Production cost + workmanship
10.324 YTL + 100 YTL = 110.324 YTL

Profit per poster display : 18% of cost

Price of one poster display : 130 YTL

Total profit (annual) : 20 YTL * 500 * 12 =120000 YTL

Corporation tax (annual): 25%of total profit =30000 YTL

Net profit (annual) : 120000 - 30000 =90000 YTL