Feasibility Project Gondola Group Ma-Li Thai massage
Project Feasibility Study and Evaluation (1203302) Ma-Li Thai Massage Present Aj. Chaiyawat Thongintr By Gondola Group Section 2 Semester 2/2553 Mea Fah Luang University
Chapter 1 Introduction
Chapter 1: Introduction Background and Significance of the project According to Project Feasibility Study & Evaluation subject that study about how to plan and create new business. This project is Thai massage (Ma-Li Thai massage). The Thai massage is nature way of treats and disease from ancient times. Overall image this business have many in market. The data of Director School of Thai massage (Wat Po) in year 2538 have value 20 thousands million baht but nowadays will value increase i ncrease and growth in tourism industry. The massage is serve besides the four requisites so, the customer to serve are middle mi ddle class and high class. The needs of market consider main location. This business can run 1 entrepreneur, work for massage area a house, open in house, and open in community such as market, village, mall, department store near tourist place until to luxury place such as hotel, resort etc. Nowadays Thai massage has popular in foreigner such as Asia, The United States of America, and Europe when tourists to serve so, impression i mpression in Thai massage effect to Thai massage popular in expand around the world. Ma-Li Thai massage m assage launch in Chiang Rai because from survey found the t he data of tourist come to Chiang Rai increase every year and we able race to competitor in Chiang Rai.
Project Objectives 1. To study behavior of customers. 2. To study potential of business. 3. To analysis market. 4. To study customers want and need. 5. To study feasibility of market. 6. To study massage business in Chiang Rai province. 7.
To study planning budget of business.
8. To study segment of customer. 9. To study chrematistics of product. 10. To study growth of business.
Benefit of project 1. To understand behavior of customers. 2. To understand potential of business. 3. To understand market. 4. To understand customers want and need. 5. To understand feasibility of market 6. To understand massage business in Chiang Rai province. 7. To understand planning budget of business. 8. To understand segment of customer. 9. To understand chrematistics of product. 10. To understand growth of business.
Activities
Study the massaging process.
Survey the customer interested in our business.
Set budget and financial to appropriate in business.
Choose located to building company.
Survey competitor and learn our business to win the competitor.
Evaluate after building business.
When business direct to target the company can make the project.
Survey satisfaction of the customer in our project and lead to develop and improve.
Time Frame No.
Detail
Date
By
1
Group member
10/Nov/09
-
2
Name of Project
17-23/Nov/ 09
Send to Email AJ
RREMARK
Background and objective 3
Search information
24-29/Nov/09
4
Search information main
1/Dec/10
business and presentation
Presentation 1minute
5
Process of management CH1-3
1-5/Dec/10
Send to Email AJ
6
Analysis financial
8-13/Dec/10
-
15-20Dec/10
-
5-11/Jan /10
Printing
collect data 7
Analysis financial collect data Risk
8
CH1-5 Finish my report
9
Advertising DVD-CD
12-18/Jan/10
Show
10
Draft of final
19Jan-2/Feb/10
Printing
No cover
11
Finish and presentation
09/Feb/10
Printing
completion
12
Check again
16/Feb/10
-
Group Members Miss. Nadda
Nora
ID: 5031207007
Miss.Tanaporn Miss.Tanaporn
Pinsuwan
ID: 5031207011
Miss.Rungtip
Boonkrong
ID: 5031207031
Miss.Jirapa
Prempinthong
ID: 5031207078
Miss.Chorthip
Toworakajonkun Toworakajonkun
ID: 5031207085
Miss.Janya
Phromanee
ID: 5031207140
Mr.
Pukerdpim
ID: 5031207149
Sakda
Chapter 2 Industry Profile
Chapter 2: Industry Profile Nature of Industry What is massage?
We use massage instinctively. instinctively. If we bruise an elbow we rub it, if our stomachs hurt we rub them. Parents instinctively hold and stroke their children to calm and reassure them. Touch is a fundamental part of our being. And massage is touch. I'll tell you a true story. I visited our local zoo a year or two back. Now I know zoos aren't exactly the most politically correct of places, but the reality at t his point in the world's history histor y is that for a frightening number of species it's the zoo or death, and, apart from the odd bad apple, a modern zoo is staffed by animal lovers. The animals could do worse. Anyway my local zoo has an enclosure for chimpanzees, and a family of chimps living in it. It struck me as I watched them they were constantly in physical contact with each other. There w ere at least three and possibly four generations of chimps in that family and all of them were in near-constant physical contact. As we watched them, the chimps (quite rightly) came up to have a look at us and i t struck me how odd we must seem to the rest of the t he family; we are the ape that doesn't touch; the rich networks of physical contact that the other apes enjoy are not just alien but t aboo to us; we even shut our skin away so that we can't be touched.
I found myself wondering if it was really reall y that good an idea to go against ten million years of evolution and a couple of hundred million years of history. I started wondering if touch and grooming weren't as much a part of us as verbal socialization. More in fact; touch is hugely older than speech. Mercifully I've never been in solitary confinement but I've spoken to people who have, and it is no accident that it is the most severe non-lethal punishment available to the modern Western prison system. Lack of social contact drives people crazy. It leaves them scarred, socially inadequate, with a distorted self-image that may never heal. So what does lack of touch do? As a professional the one thing that makes me feel guilty and a litt le bit sad is the basic neck and shoulder rub. You take hold of the muscle, you squeeze gently, you move it around a little, the muscle relaxes. As simple as that. For this I spent two years in massage school? school? You're working too late and too hard, your neck and the top of your shoulders ache. You shouldn't need to see a professional to deal with this; a friend should be able to do it. Everyone should be able to do this. They should teach neck and shoulder rubs in school. But I digress. What is massage? For me its part of our family f amily heritage that we're suffering for the lack of, I believe apes need massage as part of our general health and self-maintenance, and by not using it we're laying ourselves open to physical problems that shouldn't affect us anywhere near as badly as they do. I believe that by not using massage we're stiffer, tenser, and tired than we'd be i f we took back this ancient and essential part of our birthright. http://web.ukonline.co.uk/ged.quayle/whatis.htm)) Reference: (http://web.ukonline.co.uk/ged.quayle/whatis.htm
A Whirlwind Tour through the Entire History of Massage
Massage is a universal instinct. From the t he day they descended from the trees, humans have known that it helps to rub a sore limb li mb and that to touch is beneficial. For that matter apes know this as well, and indeed so do most other mammals. Writing a history of massage is therefore a curious project, much like writing a history of breathing or of dancing or of mating: we know that it must have happened continuously continuously throughout history, but it i t is almost impossible to get an accurate idea of precisely what was being done, where, and by whom. This essay should not be seen as a comprehensive comprehensive or reliable chronicle: rather, it flits fli ts through the past and settles momentarily upon those documented characters and periods that seem colorful or i nteresting. China:
"Western button-lovers who secretly believe all things Eastern must be 4,000 years old and shrouded in a peculiar mystical aura that t hat cannot be penetrated by the logic-bound Western mind." New age practitioners will claim that massage extends back to 3000BC in China, or that it is documented in ancient Chinese writings from 2000BC. These claims seem rather dubious. The earliest known writing—Cuneiform, used by the Sumerians—dates from shortly before 3000BC and almost all remaining fragments from the period are only onl y administrative and economic. Chinese writing dates from around 1400BC, near the start of the Shang dynasty, and it from around this time that we can reliably date massage. Two other medical techniques were used by the Chinese in addition to massage: moxa—the burning of herbs on specific skin areas to relieve disease; and acupuncture—insertion of narrow needles into the body in an attempt to block pain. The first professional massage exam was instituted in China some fifteen hundred years later, with the introduction of Schools of Occult Studies to complement the more commonly accepted Confucian schools. These were devoted to such subjects as Buddhism and Taoism that transcended the practical ordered affairs of government. Students of medicine were examined in massage and acupuncture acupuncture as well as treatment tr eatment of general bodily diseases. The first level of qualification, the hsiu ts'ai (cultivated talent) was equivalent to the current British BA degree; the ming ching (understanding the classics) and chin-shih (advanced scholar) scholar) corresponded to a Masters degree and a doctorate. Possession of these qualifications was very prestigious. India:
The history of massage is typically written by doctors and so, as seen in the previous section, we are left with a very medical perspective. Indian massage, however, provides a delightful counterexample. Most records of Indian massage focus not on its medical qualities but on its sensual. The erotic sculptures at Khajuraho and elsewhere, for instance, and the Kama Sutra, bear testament to a culture that understands and uses these properties to change peoples' moods, to arouse them and to calm them. [India, though, does not hold a monopoly on indulgent massage. It is said that the Kings of the Sandwich Islands, off the coast of the Falklands, had themselves massaged after every meal to aid the digestion.]
Hindu Tantra taught that the vital life force, known as the kundalini, originates in the sacrum at the base of the spine and that it is i s part of the interaction and unity of the cosmic forces of male and female energy. The base of the spine was the particular focus of attention and was soothed and stimulated with massage, breathing exercises and yogic positions. It seems likely that the English word massage comes from the Portuguese word amasser , to knead, which was used by the French colonists in India in the 18th century. But as mentioned above it is the current tradition to seek to give a subject dignity by ascribing to it improbable ancient roots; in this case, the Arabic Massa, to touch, t ouch, has been suggested as an alternate etymology. Greece:
While we could only guess that massage was widespread in other cultures, we have definite evidence that it was common in i n Ancient Greece. In the medical field, massage was a typical Hellenistic remedy along with poultices, occasional tonics, fresh air and a corrective diet. The top t op schools in Ancient Greece were those of gymnastics; the practice of athletic sports and the required nudity set apart the Greek way of life from that of barbarians. The schools were essentially openshaped sports grounds with cloakrooms, washstands, training rooms, massage rooms and classrooms around the outside. Although massage was common in Ancient Greece, we shall touch upon a few noteworthy individuals. Aesculapius worked in Thessalay (near Macedonia) in the 5th century BC. He is reported to have treated patients with relaxation, diet, hydrotherapy, herbs, massage, advice and tender loving care. Serpents were used at this stage as tools in curing patients; and it is the Staff of Aesculapius, with a serpent knotted around it, that has become the symbol of medicine. Hippocrates, the founding father of medicine, lived in i n Thessalay from 460BC to 377BC. He used friction in the treatment of sprains and dislocations, and kneading to treat constipation. Hippocrates was also the first person to use the term aphorism in his eponymous book. "Life is short, Art long, Occasion sudden and dangerous, Experience deceitful, and Judgement difficult." "A physician must be experienced in many things but assuredly also in i n rubbing." He held that all disease results from natural causes and should be treated using natural methods—rest, healthy food, exercise, proper diet, exercise, fresh air, massage, baths, music and visits visit s to friends—to restore the body to a healthy state, and that it essentially had the power to heal it self. Hippocrates is often described as holistic but, paradoxically, he is also noted for his rational approach to anatomy, medicine, therapy and prognosis, and for separating medicine from philosophy and religion. Asclepiades of Bithynia (in Asia Minor) lived from 124BC to 44BC. He went to Rome to teach oratory before taking up medicine. Good food, fresh f resh air, enemas, hydrotherapy, local applications to cleanse wounds and massage were his principle treatments. He was known for his common 'horse' sense and perceptive knowledge of human nature, and for inventing the shower bath. He became friends with such dignitaries as Cicero, Crassus Cr assus and Mark Anthony, and did much to win acceptance for Greek medicine in Rome.
Rome:
The Romans too were keen on massage. Those who could afford it would start by bathing themselves or being bathed by attendants, and having any stiff muscles rubbed with warm vegetable oil. Then came a full body massage to awaken nerves, stimulate circulation and free the action of their joints. Finally their entire body was rubbed with very fine oil to keep their skin elastic and supple. This combination of bathing, cleaning and massage appeared in every country that the Romans conquered. Julius Caesar himself was 'pinched' every day. Galen, who lived from 130AD to approximately 201AD, is the most notable figure associated with massage in Rome although he was originally Greek himself. (He came at a time when many Greek doctors thronged to Rome). Galen acquired his knowledge of anatomy and physiology from his experience healing the gladiators and from extensive vivisection and was a very able surgeon and bandager. He specified diets, prescribed drugs, emphasized exercise and advocated massage in the treatment of injuries and certain diseases, recognizing its effect in eliminating the waste products of nutrition and the poisons of fatigue. "Life," he said, "exists better in moderation—work, moderation—work, food, sleep, drink and sex." With the decline of the Roman Empire, massage became a past-time associated with the 'pursuit of pleasure', used as a substitute for exercise and as a way of coping with the effects of excessive eating and drinking. Persians:
Medical knowledge, knowledge, including that of massage, made its way from Rome to Persia in the middle ages. Many of Galen's manuscripts, for instance, were collected and translated by Hunayn ibn Ishaq in the 9th century. Later in the 11th century copies were translated back into Latin, and again in the 15th and 16th centuries, when they helped enlighten European scholars as to the achievements achievements of the t he Ancient Greeks. This renewal of the Galenic tradition during the Renaissance played a very important part in the rise of modern science. One of the greatest Persian medics was Avicenna, also known as Ibn Sina, who lived from 980AD to 1037AD. He was the foremost philosopher of medieval Islam and also a great philosopher, logician and medic. His works included a comprehensive collection collection and systematization of the t he fragmentary and unorganized Greco-Roman medical literature that had been translated Arabic b y that time, augmented by notes from his own experiences. One of his books, al-Quanun fi at-tibb (The Canon of Medicine) has been called the most famous single book in the history of medicine in both East and West. Avicenna excelled in the logical assessment of conditions and comparison of symptoms and took special note of analgesics and their t heir proper use as well as other methods of relieving pain, including massage. Later in 1527 the bombastic, arrogant and brilliant medic Paracelsus was to burn Avicenna's books books in a bonfire along with those t hose of Galen to a crowd of cheering students in Basel: this symbolized s ymbolized his rejection of the old ways, wa ys, and his preference for inorganic drugs and surgery. Western Europe:
An early record of massage in Western Europe comes from Ambroise Pare (1510-1590) who wrote about it in one of his publications, but was widely ridiculed. In 1780 Clement Joseph Tissot wrote the more successful Gymnastique Medicinale et Churgicale which covered occupational occupational therapy as well as massage.
Henrik Ling (1776-1839) from Sweden has been called the father of modern Western massage. His system, based on physiology, formalized a series of gymnastic movements and massage techniques. "We ought not to consider the organs of the body as the lifeless forms of a mechanical mass," he wrote, "but as the living, active instruments of the soul." The implications of this idea for massage are that we should consider not only the mechanics of each bodily system, but also its role in l ife and the positive impact massage therapy may have on it. In 1813 he established with royal patronage the Royal Central Institute of Gymnastics. Ling's system is generally known as Swedish Massage. It spread quickly from Sweden. In 1895 a society of Trained Masseuses was formed in Britain to increase the standard of training (the date 1894 is sometimes quoted), and in 1899 Sir William Bennet inaugurated a massage department at St. George's Hospital, London. Since then massage has moved away from the purely purel y physiological back to the holistic ideas of Hippocrates and of the Chinese. Willhelm Reich (1897-1957), a contemporary of Freud, used the term “character armour” to describe muscular tensions that are formed within the body in direct relation to the suppression of emotions and natural sexual feelings. He attempted to cure neuroses indirectly by releasing their corresponding muscle tensions. Reich's introduction of physical contact and massage into therapy alienated him from the classical psychoanalytical movement movement and outraged society. After this time he devoted himself to orgonomy, an attempt to measure orgones, which he thought were the units of cosmic energy and the fundamental particles that make up an orgasm. He considered a lack of orgones to be a common cause of illness and leased orgone-boxes to patients. This brought him into conflict with the law, and he was convicted and died in prison. And so we appear to have come full circle, back to ancient Tantric practices and to the East. New age philosophies promulgate dubious doctrines unrelated to the physiological benefits of massage. As Gordon Inkeles writes in The New Massage about acupressure: "Elsewhere in the East shrewd businessmen have adroitly capitalized on the West's imperfect understanding of acupuncture. They insist that the human body is a living machine which is covered with exotic li ttle pressure points. Once these points are pushed (by fingertips which are several hundred times wider than the t he point of an acupuncture needle), magical things begin to happen all over the body. Developed and refined in Japan a few years ago, this concept has found a huge audience with Western button lovers, who secretly believe all things Eastern must be 4,000 years old and shrouded in a peculiar mystical aura that cannot be penetrated by the logic-bound lo gic-bound Western mind. Graduates of acupressure combine basic massage techniques with aggressive finger poking to the soft, relaxed inner tissues. The resulting pain levels around vital organs are often so great that speech is momentarily impossible. But if speech were possible, the victim might remind his smug tormentor that t he human body is not, alas, covered with ubiquitous little li ttle push buttons like the dashboard of a Toyota." Reference: (http://www.wischik.com/lu/massage/ljwhistory.html http://www.wischik.com/lu/massage/ljwhistory.html)) History of Thai massage
It is believed that the massage art was brought over to Thailand by Jivaka Kumar Baccha, known in Thailand as Dr Shivago, a contemporary of Buddha some 2500 years ago. "Nuat phaen boran" is the Thai name for a type of body work native to Thailand (nuat=massage, (nuat=massage, phaen=manner, phaen=manner, boran=ancient). It short for the longer form "Phaen Boran Ráksãa Thaang Nûat Thai". This may be loosely translated t ranslated as "the traditional methods of hands-on healing of the Thai people". Thai massage is also known as northern-style Thai massage, Buntautuk style, Old Medicine Hospital Style, traditional Thai massage, Traditional Thai Medical Massage, Thai Yoga, Thai Yoga Massage, yoga massage, Thai classical massage, Thai bodywork, passive yoga, or assisted yoga.
Although, Thai Ayurveda and traditional medicine originates in Tibet, China and in India, nuat phaen boran is primarily local to the northern Chiangmai area. Virtually every practitioner using this term is either trained in Chiangmai or trained with wit h someone who was. The original and oldest running school for Nuat Boran is "The Old Medicine School" or Shivago Komarpai School and Buntautuk Hospital Massage Program. This program was a popular site for tourists learning massage in Chiangmai primarily beginning in the late 80's and 90's. The founder fo under was the famous Grand Master of Traditional Thai Ayurvedic Medicine, Aachan Sintorn Si ntorn Chaichgun. Aacharn Sintorn presided over daily classes for over 30 years until his death in 2005. His family and elder sons Suthat and Wasson carry on to the present day. Aacharn Sintorn was a product of the Wat Po System in the 50's. The Old Medicine school was a pioneer in teaching non-Thais a short form and ten-day program called "Nuad Boran" which was easy for the non-Thai speakers to learn. The course was primarily technique with little li ttle acknowledgement to theory, as a result of the language difficulty. Unfortunately, many non-Thai farangs obtained the mistaken impression that the 10-day program was the sum total of traditional Thai Medicine... not true! The hands-on portion for traditional expert or doctor of massage is about two years full time. However, the basic form of Nuad Boran can be said to be representative and a fair introduction to the hands on healing as a distinctive modality. There are as many as 7 to 10 regional variations of Thai massage. Many of these traditions claim exclusivity and compete with the others for students and notoriety, although today the Royal Thai is seeking to establish parity and common standards between all of the various schools. The receiver is put into yoga-like positions during the course of the massage. In the northern style there are a lot of stretching movements whereas the southern style emphasis is given to acupressure. The massage recipient recipient changes into pajamas and lies on a mat or firm mattress on the floor. (It can be done solo or in a group of a dozen or so patients in the same large room.) The massage giver leans on the recipient's body using hands and forearms to apply firm rhythmic pressure to almost every part of the receiver's body. The massage generally follows the Sen Energy lines on the body (the Sen are comparable to Chinese meridians). In some gestures, the legs and feet of the giver are used to fixate the body or limbs of the recipient. In other gestures, hands fixate the body, while the feet do the massaging action. Usually no oil is applied, but sometimes a hot herbal compress is used to warm and sooth the receiver's body. A full course of Thai massage typically lasts two hours or more, and includes pulling fingers, toes, ears etc., cracking the knuckles, walking on the recipient's back, arching the recipient's back in a rolling action etc. There is i s a standard procedure and rhythm rh ythm to the massage. http://kobkun.com/history.htm)) Reference: (http://kobkun.com/history.htm
Situation of Industry Type of massage
1) Swedish Massage Therapy This is the most common type of massage therapy in the United States. It is also known as Swedish massage or simply massage therapy. Massage therapists use long smooth strokes, kneading, and circular movements on superficial layers of muscle using massage lotion or oil. Swedish massage therapy can be very gentle and relaxing. If you've never had massage before, this is a good one to try first. To learn more, read the full article on Swedish massage.
2) Aromatherapy Massage Aromatherapy massage is massage therapy with the addition of one or more scented plant oils called essential oils to address specific needs. The massage therapist can select oils that are relaxing, energizing, stress-reducing, stress-reducing, and balancing, etc. One of the most common essential oils used in aromatherapy massage massage is lavender. Aromatherapy massage massage is particularly suited to stress-related conditions or conditions with an emotional component. component. To learn more, read the full article on aromatherapy massage.
3) Hot Stone Massage Heated, smooth stones are placed on certain points on the body to warm and loosen tight muscles and balance energy centers in the body. The massage therapist may also hold stones and apply gentle pressure with them. The warmth is comforting. Hot stone massage is good for people who have muscle tension but prefer lighter li ghter massage. To learn more, read the full article on hot stone massage.
4) Deep Tissue Massage Deep tissue massage targets the deeper layers of muscle and connective tissue. The massage therapist uses slower strokes or friction techniques across the grain of the muscle. Deep tissue massage is used for chronically tight or painful muscles, repetitive strain, postural problems, or recovery from injury. People often feel sore for one to two days after deep ti ssue massage. To learn more, read the full article on deep tissue massage.
5) Shiatsu Shiatsu is a form of Japanese bodywork that uses localized finger pressure in a rhythmic sequence on acupuncture meridians. meridians. Each point is held for for two t wo to eight seconds to improve the flow of energy and help the body regain balance. People are normally pleasantly surprised when they try shiatsu for the first time. It is i s relaxing yet the pressure is firm, and there is usually no soreness afterwards. afterwards. To learn more, read the full article on shiatsu.
6) Thai Massage Like shiatsu, Thai massage aligns the energies of the body using gentle pressure on specific points. Thai massage also includes compressions and stretches. You don't just lie there--the therapist moves and stretches you into a sequence of postures. It's like yoga without doing any work. Thai massage is more energizing than other forms of massage. It is also reduces stress and improves flexibility flexibili ty and range of motion. To learn more, read the full article on thai massage. Also, see photos of a Thai massage session.
7) Pregnancy Massage Also called prenatal massage, pregnancy massage is becoming increasingly popular with expectant mothers. Massage therapists who are certified in pregnancy massage massage know the proper way to position and support the woman's body during the massage, and how to modify techniques. Pregnancy massage is used to reduce stress, decrease swelling, relieve aches and pains, and reduce anxiety and depression. The massage is customized to a woman's individual needs. To learn more, read the full article on pregnancy massage.
8) Reflexology
Although reflexology is sometimes called foot massage, it is more than simple foot massage. Reflexology involves applying pressure to certain points on the foot that correspond to organs and systems in the body. Reflexology is very relaxing, especially for people who stand on their feet all day or just have tired, achy feet. To learn more, read the full article on reflexology.
9) Sports Massage Sports massage is specifically designed for people who are involved in physical activity. But you don't have to be a professional athlete to have one-it's also used b y people who are active and work out often. The focus isn't on relaxation but on preventing and treating injury and enhancing athletic performance. Combinations of techniques are used. The strokes are generally faster than Swedish massage. Facilitated stretching is a common technique. It helps to loosen l oosen muscles and increase flexibility.
10) Back Massage
Some massage clinics and spas offer 30-minute back massages. If a back massage is not expressly advertised, you can also book a 30- or 40-minute massage and ask that the massage therapist to focus on your back. Massage for Neck and Back Pain?
Reference: (http://altmedicine.about http://altmedicine.about.com/od/massage .com/od/massage/a/massage_type /a/massage_types.htm s.htm))
Type of massage In Thailand 1. General Massage
General Massage Type is the way with original people who no position. They usually step on by foot including stretch out, bend. It has many ways to massage. Almost the massage should be thresh from foot to above which the way to massage for ordinary people. In the present time, the general massage has has covered the massage institution. People can direct apply to institute. It is not to examination. The course rate is base on short syllabus and long syllabus. The general learning is person to person by demonstrated and practices to perform. The content of learning usually to inform from experience’ teacher all the same time training ethic by the important morals. For th e beginning to start, not ready to study in the same time. On t he other hand, it is due to study; the teacher might to test for student by testing with student massage to teacher. If the student can do it right, teacher will give certificate of guarantee of Thai massage for them. But in the same case, if the students do it wrong, they have to more practice later except pay for class. The General Massage
1. Before massage, you have to perform a ceremony of paying respect to one’s instructor. i nstructor. 2. The masseuse can sit with relax style. 3. The manner of masseuse has a polite less than King’s court Massage Type. 4. The person who was massaged has has to lie down on the floor. 5. The massaging to treat like this, they have to ask for symptom before. 6. The massaging started from foot to all over the body.
2. King’s court Massage
King’s court Massage Type is the massaging by experts almost the government. They will massage especially especially king. This is a confer title titl e of noble rank doctor. The learning are continue later like the general massage. It has different a little to choose student to study. The teacher will pick out the student since interview for understand the background’ student. If they considerate that this student cannot do it, they will not pick out this student to come in class. In addition, If the teacher t eacher not sure in candidate, they will let student to student at the same time being. This way can help the
teacher know that some student who not to patients, they will get from this class with themselves. After that the person who pass the test, the teacher will teach in the next step. The way to teach in class such as demonstration, practice, including test also. The content of learning started with manner to join with sick person, all standard body massage principle, old descriptive anatomy, put the hand on that position, suitable for position and direct disease including experience’ teacher like this above. It shows that both of 2 types t ypes has familiar in principle of treatment for people and difference in some way also.
King’s court Massage
1. Don’t to perform a ceremony of paying respect to one’s instructor. But they have to salute person who was massage for apologize. 2. The masseuse should be a polite sideways sitting posture i n which both legs are flexed backwards one on the top of the other. 3. The manner to massage is emphasize polite’ masseuse (different in the hand’ position ) 4. The material for people who was massage has to more than soft. 5. Fumble in impulse at the both wrist for check symptom 6. The massaging usually start from the top of the body before.
Reference: (http://www.thaiblogonline http://www.thaiblogonline.com/thailand_mass .com/thailand_massage.blog?PostID= age.blog?PostID=5217 5217))
3. Reflexology (Foot Massage) History of Reflexology
The origins of Reflexology evidently reach back to ancient Egypt as evidenced by inscriptions found in the physician’s tomb at Saqqara in Egypt. E gypt. The translations of the hieroglyphics are as follows: " Don’t hurt me." The practitioner’s reply:- " I shall act so you praise me. " We cannot determine the exact relationship between the ancient art as practiced by the early Egyptians and Reflexology as we know it today. Different forms of working the feet to effect health have been been used all over the ancient world. Dr. Riley maintained that this form of healing spread from Egypt via the Roman Empire. The Zone Theory was the precursor to modern Reflexology which began began with Dr. William Wi lliam H. Fitzgerald, M.D. whom Dr. Edwin Bowers, M.D., encouraged to publish the many articles he had written on the subject of Zone Analgesia. In the forward to their combined book, "Relieving Pain At Home" published in, 1917, he wrote, "Humanity is awakening to the fact that sickness, in a large percentage of of cases, is an error - of body and mind". How true this has proved to be. Dr. Fitzgerald was an Ear, Nose and Throat specialist working at the Boston City Hospital, as well as at St Francis Hospital in Connecticut. He called his work Zone Analgesia Analgesia where pressure pressure was applied to the corresponding bony eminence eminence or to the zones corresponding to the location of the injury. He also used pressure points on the tongue, palate and the back of the pharynx wall in order to achieve the desired result of pain relief or analgesia. He made use of the following tools: elastic bands, clothes pegs and aluminum combs, on the hands, surgical clamps for the tongue, nasal probes and a regular r egular palpebral retractor for the pharynx, He was responsible for formulating the first chart on the longitudinal zones of the body. Dr. Fitzgerald discovered a very interesting fact, that the application of pressure on the zones not only relieved pain but in the majority of cases also relieved the underlying cause as well. The same result is experienced through Reflexology today, which is based partially on the Zone Theory. Dr. Shelby Riley, M.D. worked closely with Dr. Fitzgerald and developed the Zone Theory further. It seems that he added horizontal zones across the hands and feet, together wit h the longitudinal zones and thus determining determining individual reflexes according according to the Zone Theory. He, like Fitzgerald, espoused continual continual pressure on the reflex or point of contact. Eunice D. Ingham, a Physical Therapist, worked closely with Dr. Riley and was fascinated by the concept of Zone Therapy and started developing her foot reflex theory in the early 1930's. She had the opportunity to treat hundreds of patients where each reflex point of contact had been carefully and thoughtfully checked and rechecked until with all confidence she was able to determine that the reflexes on the feet were an exact mirror image of the organs of the body . Dr. Riley encouraged her to write her first book entitled "Stories the Feet Can Tell" where she documented her cases and carefully mapped out the reflexes on the feet as we know them today. This book was published in 1938 and was later translated into seven foreign languages which spread the benefits of Reflexology way beyond the borders of the States. St ates. The confusion between Reflexology and Zone Therapy started at this point because the foreign publisher changed the name of Eunice’s book, “The Stories The Feet Can
Tell" to "Zone Therapy" and in some parts of the world i t is still thought of as Zone Therapy. However, there is a distinct difference between between the two therapies. Zone Zone Therapy relies solely on the zones to determine the area to be worked, whereas Reflexology takes the zones as well as the anatomical model to determine the area or areas to be worked. After the publication of her book Eunice Ingham found herself on the program at many health workshops. She traveled around the country giving book reviews. Only sick and dilapidated people attended these book reviews/ workshops where she would teach people by working on them and discuss their particular health health problems. As these sick people, whom whom everyone else had given given up on, got better the word spread and Reflexology became better known amongst the medical fraternity as well as lay people. In the late 50's Dwight Byers started helping Eunice Ingham at her workshops. In 1961 Dwight Byers and his sister Eusebia Messenger, RN joined their Aunt Eunice teaching at workshops on a full time basis. Seven years later they became responsible for the continued teaching of Reflexology under the banner of The National Institute of Reflexology. In the mid 70's Eusebia retired and Dwight Byers formed The International Institute of Reflexology®, where the th eories and techniques of Reflexology were further refined. Eunice Ingham died in 1974 at the age of 85 still thoroughly t horoughly convinced convinced that Reflexology could aid in easing the suffering of mankind. She was on the road with that message until t he age of 80. Eunice Ingham’s undisputable contributions to the world of Reflexology are as follows: 1. The discovery that the reflexes on the feet are a mirror image of all the organs, glands and parts of the body - the charted map of the reflexes refl exes according to the anatomical model. 2. The alternating pressure, has a stimulating effect on the body rather than a numbing effect as demonstrated by Dr. Fitzgerald. 3. Bringing Reflexology to the public and the non-medical community, as well as Naturopaths, Chiropodists, Osteopaths, Massage Therapist and Physiotherapists. Dwight Byers and his wife Nancy have been responsible for formulating and consolidating the teachings of Eunice Ingham through The International Institute of Reflexology®. Dwight authored the book, "Better Health with Foot Reflexology The Original Ingham Method ® Method ®", in 1983, revised 2001. Dwight Byers has shown the same dedication as his Aunt Eunice Ingham by promoting Reflexology and and a healthier way of life li fe in all states in the USA and many countries as far abroad as Australia, New Zealand, Singapore, Europe, Israel, South Africa and South America.
What is reflexology?
Reflexology, the fastest growing holistic therapy in the health and wellness field, is safe, non-invasive and drug free. It utilizes util izes sensitive hand techniques for a unique, individualized therapy that benefits the entire body. Reflexology is on the cutting edge of modalities offering to assist in health maintenance and support for the t he body's own healing process. Reflexology has been practiced by many cultures for millennia. This technique has long been known to promote relaxation and to have other therapeutic benefits. It is a therapy backed by scientific research and is based on the premise that there are zones and reflex points in the feet, hands and ears that correspond to the t he entire body. The trained reflexology therapist applies pr essure using the thumb, finger and hand techniques to these reflex areas stimulating the related body regions or organs to promote relaxation, stimulate circulation, and reduce stress. Reflexology is represented by professional organizations, by the Reflexology Association of America, and the American Reflexology Certification Board. Difference between reflexology and massage
Foot reflexology is not foot massage. Foot massage is designed to benefit the feet. f eet. Reflexology should not be confused with body massage either. Massage therapy is applied t o the whole body for total local muscular relaxation, to improve circulation and to t o reduce muscle tension. The reflexology that is being practiced today t oday is a direct descendant descendant of medical research conducted at the end of the nineteenth century in Europe and additional research conducted in the United States at the beginning of the twentieth century. Reflexology is applied to the reflex points in the feet, hands or ears using specific hand and finger techniques in order to affect the corresponding body part or organ. http://www.reflexology-usa.net/history.htm)), (http://www.solefultouch.com/whatis.html Reference: (http://www.reflexology-usa.net/history.htm http://www.solefultouch.com/whatis.html))
Vision Our massage shop will be the most famous and popular in centre of ChiangRai province and gain market share more than 30% within 1 year.
Mission Greeting customer with warm and comfortable feel. Serve herbal drink to welcome customer. Coordinate with hotel and travel agencies near by the shop to gain more customers and make good relationship with them. Always do research for new trend of business and customer, need and want of customer to improve our service and quality to add more value and make customer satisfy. Examine of all staff every month to control standard and quality of service and train more more new skill and technical. technical. To be the best quality and standard massage shop brand by guarantee from Ministry of Health of Thailand. Within 5 years our brand will blanch out at less 3 blanches in popular destination such as Pattaya, Phuket, ChiangMai.
Strategy Corporate Strategy: Foreword integration we will open training massage class in green season. In green season we will get a problem about fewer customers so, that will help our business to solve this problem.
Business Strategy: Our service will be difference from competitors by set the shop to be massage shop in Lanna style. Relax with best atmosphere and Thai classic music. The shop will be decorated by wood and Thai linen in wood color ton.
Function Strategy: Market and Sale
Marketing machinery of shop focus on customers need. The way to respond follow: Thai customers are more interesting foot massage than Thai massage but foreigner customers are more interesting Thai massage than foot massage because foreigner sensitive touch your body. The shop is different from the other shop for attract attr act customers and make first impression by with warm welcome. Marketing focus: Ma-Li Thai massage focuses both Thai tourist and foreigner tourist. Thai tourists come on long festival period, so the shop provides enough equipment and employees. The most foreigner tourist is European. Who come just a period and other tourist is Asian. The Asian tourists come all year. The reason which we locate shop near night Braza because here is centre of tourist.
Human
Our business was hired employees from a massage job training center, because they have been trained professionally to be a massager. All of them must have a certificate to guarantee their massaging skill. This is for keep our business reputation in the high class of these businesses. businesses. Thus, all of our customers will have confident for buying our service. The benefit of hiring employees from the training center is saving of time and cost to train one massager from the beginning level. And it will cut down the operating expense of our business and the profit will increase. In addition, our business is also train new massager by ourselves. The cause that we choose to training massager is we need to make a job for local people who are unemployed people. people. In the future if they have a good skill of massaging, they can have a test for receiving a certificate from Thai ministry of public health. It will make our business can stand on high class of this business and we can give a high quality of service to our customers. Financial
The business has investment 8,000,000 baht by investment from borrows to investor. Pay interest from borrow 7% to investor. Pay interest every month by pay 35,667 baht everything until 20 years. Investment fund divide 3 groups: -
Build rent
-
Equipment
-
Decorate shop
Chapter 3 Market Feasibility Study
Chapter 3: Market Feasibility Study Market Analysis Political: Thai government encourage travel by set theme in every month as follow 1. January – Thai Extravaganza 2. February – Flower Paradise 3. March – Summer Music & Sports 4. April – Songkran Splendours 5. May – Thai Fruit 6. June – Lively Green Journey 7. July – Timeless Thai Elegance 8. August – Family Festival 9. September – International Boat Races 10. October – The Magnigicent Mekhong River 11. November – Loi Krathong Festival 12. December – Siam Sanook
Thai government encourage travel to foreigners by 4 strategy 1.
The strategy builds strength with brand “Thailand”.
2. The strategy expands market to quality market. 3. Leisure. 4. The strategy build potential and capability in competitive.
Each strategy will promote through TV (National Geographic) and Internet. When tourist see the advertise and the beauty of Thailand. Tourists come to Thailand. Reference: http://www.tourismthailand.org/
From data of Tourism Authority of Thailand we found f ound Thai government encourages to travel both Thai tourist and Foreigner tourist. Nowadays Thailand government government support a tourist comes to tour in Thailand by Thailand government policy support to travel in Thailand (Company 12 month 7 star 9 sun) and exhibition exhibiti on to travel in Thailand special price. The advantage of our business (get income)
Economy: Northern economic growth during the years 2543-2549 averaged 3.4 per cent. 5.0
Lower than the national average of 5.0 percent. 2549 Economic structure in the northern agricultural sector is important in the agricultural sector in 2549 accounted for 19.3 percent of product sector. However, industry growth is 20.1 per cent respectively as the trade t rade sector 15.7 percent and transportation and communications 7.5 percent of major. Upper North consists of 9 provinces, including Chiang Mai, Chiang Rai, Mae Hong Son, Nan, Phrae, Lampang and Lamphun, Phayao, Tak area area of approximately 60 per cent cent of the Northern region. That more than 50 percent of the area on the northern forest. The area suitable for cultivation, but less than 15 per cent in tourism resources and climate characteristics that can attract visitors to relax and stay from time to time and permanent residents. Business services such as hotel and r esort souvenirs. Is an important economic branch of the Upper North so, decries d ecries by table.
Internal Tourism in Chiang Rai Year
Number
1997
1,006,149
+ 1.91
1998
1,025,912
+ 1.96
1999
1,034,597
+ 0.85
2000
1,122,533
+ 8.50
2001
1,084,870
- 3.36
2002
1,082,056
- 0.26
2003
1,052,591
- 2.72
2004
1,149,101
+ 9.17
2005
1,148,173
- 0.08
2006
1,332,518
+ 16.06
Average Growth rate 1997 2006
+ 3.17 % + 5.34 %
Average Growth rate 2002 - 2006
Profile
2006
2005
Visitors Thai Foreigners
2006
2005
Sex 1,043,161
864,860
+ 20.62
Male
612,414
642,672
- 4.71
289,357
283,313
+ 2.13
Female
720,104
505,501
+ 42.45
267,080
317,638
- 15.92
1,065,438
830,535
+ 28.28
Age
Travel Arrangement + 21.60 13.87 + 34.07
Region of Residence
158,393
+ 9.88
1. Thai
57,489
+ 135.43
Under 25
319,513
262,762
25 - 34
348,559
404,708
35 - 44
355,053
264,821
45 - 54
174,049
55 and over
135,344
Group Tour Non Group Tour
- Bangkok
236,244
225,410
+ 4.81
- Central Region
139,345
73,448
+ 89.72
Mode of transport Plane
239,760
234,409
+ 2.28
Train
-
-
-
Bus
386,172
326,453
Automobile
702,750
587,073
3,836
238
Others
+ 18.29 + 19.70 + 1511.76
Purpose of Visit Holiday
30,059
27,911
+ 7.70
- Eastern Region
67,730
47756
+ 41.83
- Northern Region
390,036
387,920
+ 0.55
- Southern Region
91,205
47,529
+ 91.89
- Northeastern Region
88,542
54,886
+ 61.32
32,270
40,495
- 20.31
- Europe
151,453
145,038
+ 4.42
- Oceania
10,021
13,879
- 27.80
69,427
58,976
+ 17.72
25,974
7,380
+ 251.95
212
17,545
- 98.79
2. Foreigners
- The Americas 1,073,249
984,408
110,438
64,878
Official Visit
40,040
29,632
Convention
80,547
50,520
Others
28,244
18,735
Business
- Western Region
+ 9.02 + 70.22 + 35.12 + 59.44 + 50.76
ASIA - Middle East - Africa
From data of Internal Tourism in Chiang Rai describe visitor come to Thailand, Sex, Age, travel arrangement, mode of transport, purpose of visit, and region of residence so, number of visitor increase every year. Make us choose open business in Chiang Rai so, best effect to own business and get income in the future. Reference: http://thai.tourismthailand.org/ ,http://www.bot.or.th/Thai/Ec http://www.bot.or.th/Thai/EconomicConditions/Th onomicConditions/Thai/North/EconConditions/Ec ai/North/EconConditions/EconomicStructure/Pa onomicStructure/Pa ges/Econstructure.aspx
Social: Thai social is the most relation and everyone in social help to everyone. Habits of Thai
people are polite, lovely, Siamese smile, honest etc. and t rend of people to take care health. The foreigner behavior prefer comfortable like to strange, challenge, service and take care more than foreign country. Neat all of that effect to our business advantage to growth.
Competition Analysis (3C Analysis) Competitor Analysis : Survey to competitor around location of our business (our business build at Nigh Braza) competitors 10 shop. Each shop have style as follow: follo w: 1. Arisara Thai Massage
The advantage point of shop, the shop was decorated with Lanna style. And, they use massage bed. As, most of massage shops usually use massage mattress. The shop offers 3 type of massage. It is oil massage, Thai massage and foot f oot massage. The massage bed cost is 11,400 baht per bed by the order it from Bangkok. The shop has 15 staffs work by change a shift. Staff’s wage is 70 baht per hour for Thai massage, 90 baht per hour for foot massage and 150 baht per hour for oil massage. Target group of shop is local patron.
2. Highway ancient massage
Advantage point of shop is location. There are many staffs. And, the t he shop has good atmosphere. There are 3 type t ype of massage: Thai massage, oil massage and foot massage. The shop hire housekeeper 4,000 baht per month, pay tap water fee and electricity fee about 10,000 baht per month, pay rent fee 16,000 baht per month, pay advertise fee 2,000 baht per month and pay salary for 4 clerk 5,000 baht per month per person. Target group is local customer and tourist. The shop coordinates with tour agent and hotel too
3. Kranda Massage
Advantage point of shop, the shop emphasizes cleanness cleanness and polite uniform of staff. There are 3 type of massage. The shop offer foot massage, Thai massage and oil massage. Special course is combo set. It includes foot massage, Thai massage and oil massage. It is 500 baht per 1 combo set course. Massage bed cost 12,000 baht. Mattress massage cost 5,000 baht. Massage cloth for customer cost 550 baht. The shop pays salary 10,000 baht for housekeeper. housekeeper. All of tax fee is 2,500 per month. First, owner pay for decorate 100,000 baht. The shop pay rent fee 20,000 baht per month. The average of income before deduct cost is 8,000 baht per day. The average of net income per day is 1,500 Staff’s wage halve service fee with the shop. There are 20 staffs Target group is tourist. Most of customer is foreigner. The shop coordinates with Dusit hotel, Legent hotel and Ban Sring Lanna Resort. 4. Starbright Spa
The advantage point is good atmosphere. The Starbright also is guest house and restaurant. There are 2 type of massage. The shop offer Thai massage and foot massage. Staff’s wage is 150 baht per hour for Thai massage. The shop has many customers in November – December. The shop usually has 5 customers per day by average. Most of customer is guest who comes to stay at their guest house too. Masseuse is not Starbright’ s staff. The shop will call masseuse from other shop. Target group is walk in customer. They also coordinate with tour agent. Source: Mr.Naris Chaiya
5.Bou Tong
Advantage point of shop is massage for health with hot stone. The stone is graven stone. The shop was certified by
ส.ป.ส (สถาน
ประกอบการเพื ่ ่ ประกอบการเพือสุ อสุขภาพ ขภาพ) Disadvantage Disadvantage point of shop, the shop has a litter staff. And, shop’s staff has not enough knowledge about massage because the staff was trained by owner. Size of shop is small. Staff’s wage halve service fee with owner. Tip from customer will be staff’s. There are 15 staffs. The staff is local people. There are 3 type of massage. There are hot stone massage, oil massage and foot f oot massage. Massage chair cost 2500 baht. Massage lotion was made b y owner. She buys from hold seller. It cost 1000 per month. Tap water fee is about 500 baht per month. Electricity fee is about 2,000 baht per month Target group of shop is tourist because the shop coordinates with hotel. Source: Ms.Theerapron Chaimuangpan 6. Dok Kaw Thai Traditional Massage School
Advantage point of shop, the shop have massage study course. The shop also was certified by Ministry Of Public Health. And, the shop guarantees to get job after finish course. There are 3 type of massage. The shop offer Thai massage, foot massage and aromatic massage for health. Staff’s wage halve service fee with the shop. And, tip is staff’s who get the t he tip.Target group is tourist and group tour because the shop coordinates with tour agent.
7.Pron ancient massage
Advantage point of shop, the shop was decorated with Lanna style. It is idea of owner. So, she want it look like a home. She wants her shop different from other shop. The shop has private rooms. Staff’s wage halve service fee with owner but not include private room fee. So, the private room fee is for owner. There are 10 staffs. The shop offers 3 type t ype of massage. There are Thai massage, oil massage and foot massage. If customers want private room, they have to pay increase i ncrease 100 baht. The shop has to pay tax to local government 1,000 per year, pay rent fee 8,000 baht per month, pay electricity fee about 2,000 baht per month and tap water fee about 500 baht per month. She pay 500,000 baht for decorate the shop Target group is foreign traveler tr aveler and guest of Wangcome hotel. She coordinates with Wangcome hotel. 8. Sakura Thai Massage & Beauty Salon
Advantage point of shop, the shop is both massage shop and beauty salon in one shop. It is convenience for customer who wants to use service all both. Disadvantage Disadvantage point of shop, the shop looks like a beauty salon more than massage shop.
Staff’s wage halve service fee with owner. There are 3 type of massage. The shop offer Thai massage, oil massage and foot massage. Target group is local customer.
9. Clean ancient Thai massage
Disadvantage point of shop is bad atmosphere, not clean, staff is not Thai people and low quality of massage chair, inside of shop is not bright and not attractive. There are 3 type of massage. The shop offer ancient Thai massage, foot massage and oil massage. massage. Staff’s wage halve service fee with owner Target group is local customer and foreigner forei gner
10.Fah Rung Rang
The disadvantage point of shop is bad atmosphere. The shop has a litter staff, decorate the shop with ordinary style and low quality of massage chair. There are 3 type of massage: Thai massage, oil massage and foot massage.
The competitor in Chiang Rai characteristic is ordinary grade low quality and low price. The decorate of each shop it similar. Non guarantee from THE UINON OF THAI TRADITIONAL MEDICINE SOCIETY
Customer Analysis: Foreigners Europe: The most Europeans come to travel in Thailand. The period of time ti me November-January
effect to increase income. Thai massage industry is new experience and show Thai tradition. The most Europeans use to serve about Thai massage traditional, foot massage for relax and health. Fareast: The Fareast people come to travel t ravel in Thailand all the year because near Thailand, whether
and temperature same Thailand. The Fareast people want to comfortable, luxury, interest in Thai culture. Thai massage is their favorite and want to relax, health, and use free time to be use full. The Fareast people use to serve more Thai massage than foot massage. The American: The American comes to travel in Thailand all the year. The American like to Thai
culture, like service mind, not fussy and like to new experience so, The American like to Thai massage (General massage or Cha-loai-sak) and foot massage a littl e bit. Middle East: The Middle East people come to travel in Thailand. The period of time in summer
and winter (March-July and November- February). The Middle East people like to comfortable and convince and relax. The Middle East people more power to pay. Thai massage can attract to Middle East people but they interest specific foot massage only. The Oceania: The Oceania people come to travel in Thailand all the year but in period of time
July-September. The Oceania people like to serve Thai massage more than foot massage.
Foreigners
- The Americas
32,270
40,495
- 20.31
151,453
145,038
+ 4.42
- Oceania
10,021
13,879
- 27.80
- ASIA
69,427
58,976
+ 17.72
- Middle East
25,974
7,380
+ 251.95
212
17,545
- 98.79
- Europe
- Africa
Reference: http://thai.tourismthailand.org/
Thai people
The Customer European Fareast Thailand American Middle East Oceania Other
Thai people come to north all the year and more tourists in winter period. Thai people like to serve Thai massage and foot massage for relax from work and care health. Competitive Analysis : The objective of guest uses to serve for happiness, the relax for the muscle, repair to exhausted and for the health gives the blood circulates to improve and blood pressure is normal. Competitive market for business, Thai massage is more current. Allows each store to create feature unique selling points such as our business. The located in downtown Chiang Rai. The more visitors come to travel of Northern in Thailand is popular. The shop is decorated of Lanna culture of North and relaxing atmosphere for guests to use services. The first floor of foot massage pad to adjust the body / shape of the guests at the service appropriately. Create atmosphere with water sound flows that give the feeling arrives arri ves at nature closeness and Open music enchanted to relax. There is the equipment that massage modern such as the wood massages, massages, antiseptic, cream massages foot. Bed massage, mattress massage and clean the place is important point one thing that attracts the guests to use. Our staff to massage certification from THE UNION OF THAI TRADITIONAL MEDICINE SOCIETY. The certificate guarantees show inside the shop. Employees’ wearing the uniform is a completely unique style of Lanna to maintain fluency in the massage suite is made from cotton for comfort and confidence. Second floor is private room of Thai massage are furnished. The style is a northerner in a different room of approximately approximately 10 to use up to 20 people. Third floor have Thai massage rooms 5 rooms and a deposit of a massage class. The school for those interested and training for a new massage. To test the massage of standard to staff.
The shop has a massage feature in 2 is a body massage and foot massage to bring the traditional massage of massage into a royal divinity model and development to fit. Who W ho use specific services of health care. Massage for relaxation or reflexology to the true wishes and needs of the massage. Competitive fight to make a guest impresses for the first ti me and attract featured of a shop and the quality that transmit the happiness by serve massaging that are of good qualit y. The mostly competitive of Thai Massage have of a shop style same thing such as decorated, bed massage and etc. It’s not make the featured of the shop, not presentation for attract to customer. Some employee not certificate and not train tr ain standard of massage. It’s not clean the equipment when guest next use to serve have bacterial contaminated with the equipment.
STP Analysis S = Segment
Segment
Thai massage foot ma ssage ssage oil ma ssage spa
The segmentation divide are group of demographic segmentation, geographic segmentation, segmentation, psychographic psychographic segmentation, benefit-sought segmentation, and behavior or usage segmentation. By the segments of Massage Industry in Thailand divide are Thai massage, Foot massage, Oil massage, and Spa. The business chooses demographic and behavior or usage segment. Demographic divide are age, sex, occupation, revenue, education, region, nationality, family life cycle, ands size of family. From data of statistics of statistics Chiang Rai as follow:
Visitors Thai Foreigners
Sex 1,043,161
864,860
+ 20.62
289,357
283,313
+ 2.13
Age
Male
612,414
642,672
- 4.71
Female
720,104
505,501
+ 42.45
Travel Arrangement
Under 25
319,513
262,762
+ 21.60
Group Tour
267,080
317,638
- 15.92
25 - 34
348,559
404,708
- 13.87
Non Group Tour
1,065,438
830,535
+ 28.28
35 - 44
355,053
264,821
+ 34.07
45 - 54
174,049
158,393
+ 9.88
55 and over
135,344
57,489
+ 135.43
Mode of transport
Region of Residence 1. Thai
- Bangkok
236,244
225,410
+ 4.81
- Central Region
139,345
73,448
+ 89.72
- Western Region
30,059
27,911
+ 7.70
- Eastern Region
67,730
47756
+ 41.83
Plane
239,760
234,409
+ 2.28
Train
-
-
-
- Northern Region
390,036
387,920
+ 0.55
386,172
326,453
+ 18.29
- Southern Region
91,205
47,529
+ 91.89
Bus
Automobile
Others
702,750
587,073
+ 19.70
3,836
238
+ 1511.76
- Northeastern Region
88,542
54,886
+ 61.32
32,270
40,495
- 20.31
151,453
145,038
+ 4.42
10,021
13,879
- 27.80
69,427
58,976
+ 17.72
25,974
7,380
+ 251.95
212
17,545
- 98.79
2. Foreigners
- The Americas Purpose of Visit Holiday
1,073,249
984,408
+ 9.02
- Europe
110,438
64,878
+ 70.22
- Oceania
Official Visit
40,040
29,632
+ 35.12
Convention
80,547
50,520
+ 59.44
- Middle East
Others
28,244
18,735
+ 50.76
- Africa
Business
ASIA
Reference: http://thai.tourismthailand.org/
Thai people travel to north Thailand in period of time October-February. Age between 3544 year old and travel is non group. We know information of Thai tourist serve. The most Thai tourist to serve foot massage and Thai massage first thing and second oil massage in general massages shop. Thai people interest spa because popular in time and use to serve in hotel. Foreigners travel to north Thailand in period of time all the year. Age between 35-44 year old and travel is non group. The most country come to Thailand is Europe second Americas, Asia, Middle East, Oceania, and Africa. The foreigners first interest in Thai massage because like to new experience. And second interest foot massage because some country has culture. Behavior or Usage Segment divide are behavior. Thai people like comfortable so Thai people use to serve more foot massage than Thai massage. Some groups of Thai people use to serve oil massage and spa. Foreigner want try to new experience so foreigner use to serve more Thai massage than foot massage. Some groups of country have culture such as Middle East. Middle East doesn’t use to serve Thai massage and oil massage.
T = Target
Target
Thai massage Foot massage Both massage
The business chooses target 2 group are Thai massage and Foot massage by divide follow popular in segment of customer. The business understand this t arget group both Thai people and Foreigners. The access access method to target group by we find target t arget group want and we serve in target group want and need. We research about massage both Thai massage and foot massage after the customer serves for improves service for customer. All things are access method to target both before serve and after serve. The quantity of equipment and employee. Equipment of business have equal customer and equipment have quality and standard guarantee from THE UINON OF THAI TRADITIONAL MEDICINE SOCIETY. The business has train to employees every week so employees have high quality and have standard from THE UINON OF THAI TRADITIONAL MEDICINE SOCIETY. The resource of business. The business have enough resource both equipment and employees. The resource of business enough to customers.
P = Positioning
The positioning set high quality – price and emphasis tourist group (tourist from tour agency coordinate with hotel). The position of shop built nearby Wang Come Hotel. The satisfaction of our customer will be the firth thing that we focus to make customer loyalty. The style of our shop is more attractive than nearly competitors and stand closely to shopping place and tour agency so, that will affect our shop to be the t he most popular massage shop in Chiang Rai.
Marketing Mix Strategy Product:
Ma-Li Thai massage is Thai massage shop. The business provides services to customers are Thai massage, foot massage and course massage. Thai massage and foot massage are different other shop because the business b usiness provide employees enough, material equipped, and standard equipment. The business study customers want of each country and self of each country. The business has train employees every week for service to customers and sent employees from train test of standard (THE UINON OF THAI TRADITIONAL MEDICINE SOCIETY). So the business has different from other Thai massage shop and attract customers come to serve. Price:
We set price higher than competitor. We choose skimming price from pricing strategic. Because, we quite sure that our shop is more special, more effective. Most of our customer is tourist. So, they often worry worr y cleanness, quantity, comfortableness comfortableness and safety more than worry about price which a little litt le bit more expensive. And, other reason because our shop use high quality of material and facility. We pay much for investment. We want our business pay back fast Price is price per 1 course. We set period to depend on suitability of each type of service. Our service lists are as follow
Massage
Price
Foot Massage
200 baht/1 hour
Thai Massage
450bath/2 hour
Course Thai Massage
1,500/ 1 course
Course Foot Massage
2,500/ 1 course
Place:
Ma Li Thai Massage shop has located l ocated in downtown, nearly Night Braza, on Prasobsuk road. It is opposite Wang Come hotel. On the left size of o f building close whit Thai away, on the right size close with travel agency, the opposite is Thai restaurant and the back is small hotel. The reason is choose place because because it is center of tourist and tour agency. agency. Around the shop has the place place with have more tourists. The customers are easier to encounter. It is convenient to transportation and the place is most popular in Chiang Rai. We can distribute product both direct and indirect channel. We have cooperated with tour agency and hotel, we have walk in customer and, make customer member.
Promotion: 1. Postcard and contract with popular shop in Chiang Rai for promote business .
If we can do the contact with many popular shops, in Chiang Rai to lay our free copy postcard in these shop. It is one kind to promote our business to the customer to know about our business.
2. Advertise and posters stick on bus.
Advertise and posters stick on bus, it like one advertisement , because a bus will move to go to throughout a province which it make a tourist or general person notices the poster of our shop , which it is strange advertisement. Which this advertisement will may make foreign tourist and general person will take an interest and want to try to come to use serve for once prove that , what is our shop is ?
3. Pre-opening distribute leaflet at Night Braza
When we made a pre-opening distribute leaflet, absolutely we already had promoted our traditional massage, It will show are there any traditional massage promotions, and Doing will like this is making tourist knows our shop more and and more and will take an interest to come to use serve our.
4. High season set up boot and gives souvenirs such as water, fan, and cap. So it have logo of our business for customer know and set boot at bus stop and test massage to interesting people.
This strategy will benefit for our business because we can contact directly to our target groups or our customers. To make them have a positive thinking with our business. And it will make the customer interest come to serve in our shop increasingly. Because our shop has bring the product comes to promote can give a customer sees for actually guarantee acting as us advertises to t o become the real.
5. Low season cast discount coupons 10 – 30 % for bring to use in next time.
Giving them a discount coupon for using next time if they come to use our service again. It will make them feel that they want to come back again to keep their right of their discount coupon. And it will make our business still have the customer even it is the low season 6. Membership
Membership is the way to make the customer who always using our service feels that they have more important than other customer. And member card also give them a special promotion or service that can make them satisfy with our service. For membership discount 10% using service. The price of Member card 2,300 baht per person.
Sale forecast Year1 Unit sale product
cost
price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Foot massage
22
20 0
50
50
50
32
32
32
30
30
30
45
48
50
479
T hai massage
0
450
25
25
25
22
22
22
20
20
20
28
29
28
28 6
Course T hai mass age
0
2,500
0
0
0
0
0
0
0
0
0
0
0
0
0
Cour se Foot massage
0
1,500
0
0
0
0
0
0
0
0
0
0
0
0
0
22
4,650
75
75
75
54
54
54
50
50
50
73
77
78
7 65
cost
price
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Foot massage
22
200
72
65
60
50
52
43
45
41
48
55
58
71
660
T hai mass age
0
4 50
45
42
40
35
31
30
28
31
29
41
50
42
444
Course Thai massage
0
2,500
0
0
0
5
5
5
5
5
5
5
5
5
45
Course Foot massage
0
1,500
0
0
0
5
5
5
5
5
5
5
5
5
45
22
4,650
1 17
1 07
1 00
95
93
83
83
82
87
10 6
1 18
123
1,194
Total
total
Year 2 Unit sale product
Total
Year3 Unit sale pr oduct
cost
pr ice
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
Foot massage
22
200
18 0
201
155
95
90
85
80
92
93
1 26
15 2
18 7
1,536
T hai massage
0
450
67
55
46
41
35
38
46
52
38
55
62
81
6 16
Course Thai mas sage
0
2,500
10
10
10
10
10
10
10
10
10
10
10
10
1 20
Course Foot massage
0
1,500
10
10
10
10
10
10
10
10
10
10
10
10
1 20
22
4,650
267
276
221
156
145
143
146
164
1 51
2 01
23 4
2 88
2,392
cost
price
JAN
FEB
MA R
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
Foot mass age
22
200
20 1
2 20
19 8
98
96
86
75
89
99
187
198
22 8
1,775
Thai massage
0
450
92
85
76
65
71
80
67
99
102
130
132
146
1,145
Cours e T hai massage
0
2,500
10
10
9
5
7
8
10
10
9
8
7
6
99
Cours e Foot mas sage
0
1,500
7
10
8
10
9
10
10
10
9
8
8
8
107
22
4,650
310
325
291
178
183
184
162
208
219
333
345
388
3,126
Total
DEC
total
Yaer 4 Unit sale product
Total
DEC
total
Year 5 Unit sale product
cost
pr ice
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Foot mass age
22
200
242
24 8
18 9
120
110
109
1 50
128
99
168
198
229
1,990
T hai mas sage
0
4 50
10 1
10 0
98
87
86
60
71
65
80
111
156
19 7
1,212
Cour se T hai massage
0
2 ,500
10
9
10
9
9
8
10
8
8
9
8
10
108
Cour se Foot mas sage
0
1 ,5 0 0
5
8
9
7
8
9
10
10
10
8
7
9
1 00
Total
22
4,650
3 58
3 65
3 06
2 23
21 3
18 6
24 1
21 1
19 7
296
369
445
3 ,4 1 0
Total sale Year1 Total sale pr oduct
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Foot massage
10,000
10,000
10,000
6,400
6,400
6,400
6,000
6,000
6,000
9,000
9,600
10,000
95,800
T hai massage
128,700
total
11,250
11,250
11,250
9,900
9,900
9,900
9,000
9,000
9,000
12,600
13,050
12,600
Course Thai m
0
0
0
0
0
0
0
0
0
0
0
0
0
Course Foot m
0
0
0
0
0
0
0
0
0
0
0
0
0
21,250
21,250
21,250
16,300
16,300
16,300
15,000
15,000
15,000
21,600
22,650
22,600
224,500
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
Foot massage
14,400
13,000
12,000
10,000
10,400
8,600
9,000
8,200
9,600
11,000
11,600
14,200
132,000
T hai massage
20,250
18,900
18,000
15,750
13,950
13,500
12,600
13,950
13,050
18,450
22,500
18,900
199,800
Course Thai m
0
0
0
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
112,500
Course Foot m
0
0
0
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
7,500
67,500
34,650
31,900
30,000
45,750
44,350
42,100
41,600
42,150
42,650
49,450
54,100
53,100
511,800
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Foot massage
36,000
36,180
31,155
14,725
8,550
7,650
6,800
7,360
8,556
11,718
19,152
28,424
T hai massage
20,250
1,890
1,680
1,400
1,085
930
840
868
899
1,189
2,050
2,100
18,648
Course Thai m
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
25,000
300,000
Course Foot m
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
15,000
180,000
Total
96,250
78,070
72,835
56,125
49,635
48,580
47,640
48,228
49,455
52,907
61,202
70,524
731,451
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
40,200
44,220
43,560
19,404
9,408
8,256
6,450
6,675
8,811
18,513
37,026
45,144
Total
Year 2 Total sale product
Total
DEC
total
Year3 Total sale pr oduct
total 287,232
Yaer 4 Total sale product Foot massage
total 404,700
T hai massage
41,400
7,820
6,460
4,940
4,615
5,680
5,360
6,633
10,098
13,260
17,160
19,272
167,170
Course Thai m
25,000
25,000
22,500
12,500
17,500
20,000
25,000
25,000
22,500
20,000
17,500
15,000
247,500
Course Foot m
10,500
15,000
12,000
15,000
13,500
15,000
15,000
15,000
13,500
12,000
12,000
12,000
160,500
Total
117,100
92,040
84,520
51,844
45,023
48,936
51,810
53,308
54,909
63,773
83,686
91,416
838,365
Year 5
Total sale p r o du c t Foo t massage
JA N
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
48,400
60,016
46,872
22,680
13,200
11,990
16,350
19,200
12,672
16,632
33,264
45,342
455,710
total
238,764
T hai ma massage
45,450
10,100
9,800
8,526
7,482
5,160
4,260
4,615
5,200
8,880
17,316
30,732
Cour s e T hai m
25,000
22,500
25,000
22,500
22,500
20,000
25,000
20,000
20,000
22,500
20,000
25,000
270,000
Cour s e Fo Foo t m
7,500
12,000
13,500
10,500
12,000
13,500
15,000
15,000
15,000
12,000
10,500
13,500
150,000
126,350
104,616
95,172
64,206
55,182
50,650
60,610
58,815
52,872
60,012
81,080
114,574
924,139
Total
Marketing Expense Year 1
JAN
FEB
MAR
A PR
MA Y
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Low seaso n discount 10%
0
0
0
1,630
0
0
1,500
0
1,500
0
0
0
4,630
Low season discount 20%
0
0
0
0
0
3,260
0
3,000
0
0
0
0
6,260 4,890
Low season discount 30%
0
0
0
0
4,890
0
0
0
0
0
0
0
Member s hip 10% for Foo t mass ag
14 0
0
20
0
40
20
0
40
60
1 00
1 20
14 0
680
Member s hip 10% for T hai massag
31 5
0
45
0
90
45
0
45
135
2 25
2 70
31 5
1,485
T otal
45 5
0
65
1,630
5,020
3,325
1,500
3,085
1,695
3 25
39 0
45 5
17,945
Year 2
JAN
FEB
MAR
APR
MA Y
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Low season discount 10%
0
0
0
0
0
2,210
0
0
0
0
0
0
2,210
Low season discount 20%
0
0
0
5,150
0
0
4,320
4,430
4,530
0
0
0
18,430 7,305
Low season discount 30%
0
0
0
0
7,305
0
0
0
0
0
0
0
Member s hip 10% for Foo t mass ag
16 0
10 0
0
80
60
20
0
0
40
1 00
60
80
700
Member s hip 10% for T hai massag
36 0
225
0
180
1 35
45
0
0
90
2 25
13 5
18 0
1,575
T o tal
52 0
0
0
5,410
7,500
2,275
4,320
4,430
4,660
32 5
19 5
0
29,635
Year3
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
t ot al
Low s eas on dis count 10%
0
0
0
16,126
0
0
688
823
0
0
0
0
17,637
Low s eas on dis count 20%
0
0
0
0
0
1,716
0
0
946
0
0
0
2,662
Low s eas on dis count 30%
0
0
0
0
2,891
0
0
0
0
0
0
0
2,891
Member s hip 10% for Foot mas s ag
0
40
0
20
0
0
60
0
40
20
0
40
220
Member s hip 10% for Thai mas s ag
0
90
0
45
0
0
135
0
90
45
0
90
495
Tot al
0
130
0
16,191
2,891
1,716
883
823
1,076
65
0
130
23,904
Year 4
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
t ot al
Low s eas on dis count 10%
0
0
0
2,434
0
0
0
1,331
18,909
0
0
0
Low s eas on dis count 20%
0
0
0
0
2,805
2,787
0
0
0
0
0
0
22,674 5,592
Low s eas on dis count 30%
0
0
0
0
0
0
3,543
0
0
0
0
0
3,543
Member s hip 10% for Foot mas s ag
20
0
0
0
40
0
0
0
0
20
0
0
80
Member s hip 10% for Thai mas s ag
45
0
0
0
90
0
0
0
0
45
0
0
180
Tot al
65
0
0
2,434
2,935
2,787
3,543
1,331
18,909
65
0
0
32,069
Year 5
JA N
FEB
MAR
APR
MAY
JUN
JUL
A UG
SEP
OCT
NOV
DEC
t ot al
Low s eas on dis count 10%
0
0
0
3,121
2,068
0
0
0
1,787
0
0
0
6,976
Low s eas on dis count 20%
0
0
0
0
0
3,430
4,122
0
0
0
0
0
7,552
Low s eas on dis c ount 30%
0
0
0
0
0
0
0
7,145
0
0
0
0
7,145
Member s hip 10% for Fo ot mas s ag
20
0
0
0
20
0
0
20
40
0
0
0
10 0
Member s hip 10% for T hai mas s ag
45
0
0
0
45
0
0
45
90
0
0
0
22 5
T ot al
65
0
0
3,121
2,133
3,430
4,122
7,210
1,917
0
0
0
21,998
High season Low seasom
Chapter 4 Technical Feasibility Study
Chapter 4: Technical Feasibility Study Production and Operations Analysis Product Characteristics
The business provides service to customers (Thai people and Foreigner). The most Product characteristics are service by divide 3 type: foot massage, General massage, and King’s court massage. Method of foot massage
Massaging by hand 1. Spin of ankle. 2. Spin of tiptoe. 3. Grope alternates a hand that the foot back. 4. Grope alternate a hand that ligament [N letter Achilles tendon] 5. A thumb erects from heel to tiptoe. 6. Use back of the hand grope to go to follow the side of heel to tiptoe. 7. Knuckle feet fingertip rubs. 8. Massage foot with the wood press. 9. Rub inside of foot. 10. Slice of the tiptoe. 11. Feet fingertip erode toe rut (thumb - a little finger) 12. Rub outside of foot. 13. Outside foots erode toe rut gets back to (little finger - a thumb) 14. Rub encircle of toe. 15. Rub encircles foot. 16. Rub feet fingertip 3 line( middle finger line - the heel is ), ( thumb line - heel ),( little finger line - the heel ) 17 Rub the sole zigzags. 18. Rub v with heel. 19. Pierce the heel.
9. Helps the brain relax. r elax. Make sleep easier. 10. Increase brain power. Memory problems. 11. Has an impact and that tendon. Allow flexible movement good fit. 12. Treatment or alleviation of illness is not comfortable.
Method of body massage
1. Massage, using heavy presses presses down on all part , heavy at press this will give the muscle , tendon is loosen and massaging that Thai , we will like to to use heavy in the body is the power presses 2. Squeezing, be using heavy presses down on all part, in 2 power characters press to meet. 3. Press, using heavy presses to press, be spread heavy h eavy presses on that part, pressing gives a result in looseness, and use apply to the area quickly the touch, bone. 4. the rubbing , using heavy rubs , be bound for to give the skin is born stretching enlarges , the pore opens .this way use to with a medicine for seep put in t he body 5. the rolling , using heavy turns to roll , give born the power presses continual go to through an organ , both of still stretching and muscle 6. The whirl, using heavy turns the part that can move joint and tendon around to stretch loosen, the movement improves 7. Twisting, using heavy twists the part that can move such as joint for tendon around joint stretch loosen can move improve. 8. Bending, using heavy stretches bend the muscle, tendon stretch more something usual work for nerve loosen. 9. The hammering, using heavy pounds, slap, chop down on the muscle for spread the flexibility fl exibility of the muscle to all body. 10. The shake, using heavy shakes the muscle for spread the flexibility of the muscle gives throughout the body.
Characteristics of Thai massage feature:
Thai massage has since ancient times to the t he present. Massage Thai massage characteristic of themselves. Thai massage has many special features follow: The press
The press use parent-inch hand down in parts of the body to help muscles relax, blood issues from being driven around the press. It makes the system of blood flow act better and help to repair the wear faster. The roll is use the thumb press of muscles around the roll to move a Compression
Compression is to touch muscles full palm and squeeze the muscle is increasing blood flow to muscles. It helps to reduce of exhausted and reduce muscle contraction. Extraction
Extraction is stretch the muscle or tendon to extend the membrane of joints for the muscle is working normally. To extraction the joints often hear in any crash. Show that the extract is effective and should not pull to next time. In the case does not need shouldn’t to do. Bending
Bending it to exert an interruption to the normal bending motion has to exercise more. So should carefully consider and age of customer that will muscle flexibility or not. If p atient is paralysis not bending because muscles are not strong. May be made to move from an original position and should not bend when the s ymptoms of muscle inflammation. Pound
The pound is stimulating of muscles exert a rhythmic and use the pound back on the massage area. It helps back pain and neck pain. Tread
The tread is popular way to do. Massage in families use children to tread on the back. This must be very careful if children have more weight because it have injure to backbone or rib.
Life Time: Life time: have 2 type
1. Service massage: it have 2 type, t ype, foot massage and body massage. The propose of massage is relax to target group and general people who want to use service. 2. Training Massage: The employee have certificate from Ministry of Public Health teach to interesting people and apply in the future for them.
Production/Services Process
Organization Chart
The Owner
Manager
Secretary
Accountant
Head
Cashier
Employees
Housekeeping
From organization chart:
The owner has to administrative of business. The lower level of manager has function to control every department and employees. Check budget, check standard, check performance of employees. The manager analysis customers want and need. The manager improves and develops new things. The manager motivates each department for increase sale. The manager creates special promotions of each season. The manager coordinates with hotel and tour agency. The last the manager take care all employees. The secretary makes report to manager. The report about performance of each department. The accountant makes report and check account. The cashier has to receive money from customers and pay bill. The head of employees should to know about traditional Thai massage and control performance of employees. The head has function to train employees. The head is professor teach student interest course of massage. The employees has function massage for customer satisfy and standard of massage. The housekeeping has function to clean around shop.
Service process
1. Receptionist, they has uniform is silk cloth.
2. Take care customer what they want to use service.
3. Lead customer to service area and serve herb drink which is better service than another shop.
4. Employees have efficiency and experience.
5. Guest complain and evaluate satisfy of customer.
6. Give souvenir to guest for they come back service again.
7. Record working of employee and criticism in each day for improve in next month.
Location
Facility Layout st
1 Floor
nd
2
floor
rd
3 floor
Equipment Picture
Name
Price ฿
Massage mattress
2,400
Chair massages foot
4,750
Pillow
120
Bed sheet
90
Towel
60
Wood massage foot
15
Cream
480/dozen
Aroma
200
Picture
Name
Price
Foot washing liquid
120/buttle
Squab
200/pair
Sofa
10,000
Counter cashier
12,000
Wood curtain
5,700
Basket
59
Lamp
380
Picture
Name
Price
Cotton cloth
150
Lanna trousers
99
Slipper
100/pair
Locker
7,900
Calculator
350
Lay the shoes
499
Air conditioner
176,000
2 wall type and 4 cassette type
Picture
Name
Price
Telephone
499
Stereo
4,500
Oil lamp
239
Electric light bulb
78
Cash bill
15
Stationery
129
Plant
1,200
Picture
Name
Price
Vase
190
Flower
200/week
Carpet
57,600
Picture frame
350
25 x 15 inch
Curtain
30,000
Surveillance camera
13,500
Uniform
250
Picture
Name
Price
Mirror
70,000
The Facilities Management The Facilities Management of Thai massage shop is developing effective and comfortable in the standard. To reduce costs and increase profits. Care to the environment around the area the shop such as security. The shop will be assets patrol before services to massage. Security for the safety in the conflicting with steals or shop has lockers for your keep important thing and safe to guest surveillance camera 4 machines for check complete of shop. We care to clean the shop is important factor that is attractive for remember of a guest in using serves the next time. Our shop has permanent housekeeper housekeeper stays for offer the convenience in cleaning every 2 hour and linen have been washing company to achieve durability in maintaining heterogeneous fabrics. Creating the atmosphere of the shop is a small fountain flow near the central shop to feel close to nature. There is air conditioning is to adjust the temperature t emperature and air purification. Electrical equipment must be certified Industrial Standards and safety when an accident the emergency. Water filtration systems from treats the water for uses in consuming water to the goods. We buy drinking water from the area are from the Department of Health standards in Chiang Rai that is high quality. The last factor is communication systems. Currently, there are contacts to customers and advertisers. We must use technology to help in the work such as doing poster advertising on buses, tuk tuk with car phone use in contact with the hotel guests comes to tell my day / time. / place certainly. We will know in advance so that staffs prepare equipment equipment and facilities for guests in order to fully in the serve and visitor guest.
Pre- Operating Cost
Pre-Operating Pre-Operating Cos t Forward Rental Decoration Equipment expense Total
60,000 3,000,000 70,804 3,130,804
Investment cost I n v e st m e n t
Amoun t
D e preciation
An n u a l D e p t
Month ly D ept
Massage mattr ess
72,000
10 y ear s
7,200
600
Chair massages foot
95,000
10 y ear s
9,500
791.70
Sofa
10,000
8 y ear s
1,250
104.20
Co unter cashier
12,000
15 y ear s
800
66.70
Car pet
57,600
10 y ear s
5,760
480
176,000
30 y ear s
5,866.70
488.90
54,000
10 y ear s
5,400
450
Air conditioner Sur v eillanc e camer a
Total depreciation of 5 years In vestme nt
Year 1
Y ear 2
Ye ar 3
Y ear 4
Y ear 5
Mass age ma mattr es s
46,800.00
133,200
219,600
306,000
392,400
Chair massages foo t
61,752.20
175,752.20
289,752.20
403,756.60
517,761 910,161
108,552.20
308,952
509,352
709,757
Counter cashier
So fa
5,202.20
14,802.20
24,402.60
34,002
43,602
Car pet
37440.00
106,560
175,680
244,800
313,920 357,522
Air co nditio ner
42,642.20
121,362.20
200,082.60
278,802
Sur v eillance ca camer a
35,100.00
99,900
164,700
229,500
294,300
337,488.80
960,529
1,583,569
2,206,618
2,829,666
Total
Depreciation
Y EA R 1
J a nua r y
Fe b r u a r y
No v e m b e r
De c e m b e r
600
1, 200
1, 800
2, 400
3, 000
3, 600
4, 200
4, 800
5, 400
6, 000
6, 600
7, 200
46, 800
Chair massages foo
791. 70
1, 583. 40
2, 375. 10
3, 166. 80
3, 958. 50
4, 750. 20
5, 541. 90
6, 333. 60
7, 125. 30
7, 917
8, 708. 70
9, 500
61, 752. 20
Sofa
104. 20
208. 40
312. 60
416. 80
521
625. 20
729. 40
833. 60
937. 80
1, 042
1, 146. 20
1, 250
108, 552. 20
66. 70
133. 40
200. 10
266. 80
333. 50
400. 20
466. 90
533. 60
600. 30
667
733. 70
800
5, 202. 20
Massage ma mattress
Counter cashier Carpet Air conditioner Surveillance camera
480. 00 488. 90 450. 00
960 977. 80 900. 00
M arch
1, 440 1, 466. 70 1, 350
A p r il
1, 920 1, 955. 60 1, 800
M ay
2, 400 2, 444. 50 2, 250
J une
2, 880 2, 933. 40 2, 700
J u ly
3, 360 3, 422. 30 3, 150
A ug us t
3, 840 3, 911. 20 3, 600
Se p t e m b e r
4, 320 4, 400. 10 4, 050
Oc t o b e r
4, 800 4, 889 4, 500
5, 280 5, 377. 90 4, 950
5, 760 5, 866. 70 5, 400
To t a l
37, 440 42, 642. 20 35, 100
YEAR 2 Massage mattress Chair massages foot Sofa Counter cashier
January
Massage mattress
April
May
June
July
August
September
Octob er
November
Decemb er
Total
9,000
9,600
10,200
10,800
11,400
12,000
12,600
13,200
13,800
14,400
133,200
10,291.70
11,083.40
11,875.10
12,666.80
13,458.50
14,250.20
15,041.90
15,833.60
16,625.30
17,417
18,208.70
19,000
175,752.20
1,354.20
1,458.40
1,562.60
1,666.80
1,771
1,875.20
1,979.40
2,083.60
2,187.80
2,292
2,396.20
2,500
308,952
866.70
933.40
1,000.10
1,066.80
1,133.50
1,200.20
1,266.90
1,333.60
1,400.30
1,467
1,533.70
1,600
14,802.20
6,240
6,720
7,200
7,680
8,160
8,640
9,120
9,600
10,080
10,560
11,040
11,520
106,560
6,355.60
6,844.50
7,333.40
7,822.30
8,311.20
8,800.10
9,289
9,777.90
10,266.80
10,755.70
11,244.60
11,733.40
121,362.20
5,850
6,300
6,750
7,200
7,650
8,100
8,550
9,000
9,450
9,900
10,350
10,800
99,900
Surv eillance camera
YEAR 3
March
8,400
Carpet Air conditioner
Feb ruary
7,800
January
Feb ruary
March
April
May
June
July
August
September
Octob er
Novemb er
Decemb er
Total
15,000
15,600
16,200
16,800
17,400
18,000
18,600
19,200
19,800
20,400
21,000
21,600
219,600
19,791.70
20,583.40
21,375.10
22,166.80
22,958.50
23,750.20
24,541.90
25,333.60
26,125.30
26,917
27,708.70
28,500
289,752.20
Sofa
2,604.20
2,708.40
2,812.60
2,916.80
3,021
3,125.20
3,229.40
3,333.60
3,437.80
3,542
3,646.20
3,750
509,352
Counter cashier
1,666.70
1,733.40
1,800.10
1,866.80
1,934
2,000.20
2,066.90
2,133.60
2,200.30
2,267
2,333.70
2,400
24,402.60
12,000
12,480
12,960
13,440
13,920
14,400
14,880
15,360
15,840
16,320
16,800
17,280
175,680
12,222.30
12,711.20
13,200.10
13,689
14,177.90
14,666.80
15,155.70
15,644.60
16,133.50
16,622.40
17,111.30
17,600.10
200,082.60
11,250
11,700
12,150
12,600
13,050
13,500
13,950
14,400
14,850
15,300
15,750
16,200
164,700
Chair massages foot
Carpet Air conditioner Surv eillance camera YEAR 4 Massage mattr ess
Janu ary
Feb ruary
March
April
May
Ju n e
Ju ly
Au gu st
S e p te mb e r
Octob er
November
Decemb er
Total
22,200
22,800
23,400
24,000
24,600
25,200
25,800
26,400
27,000
27,600
28,200
28,800
306,000
29,292.10
30,083.80
30,875.50
31,667.20
32,458.90
33,250.60
34,042.30
34,834
35,625.70
36,417.40
37,209.10
38,000
403,756.60
3,854.20
3,958.40
4,062.60
4,166.80
4,271
4,375.20
4,479.40
4,583.60
4,687.80
4,792
4,896.20
5,000
709,757
2,467
2,533.40
2,600.10
2,666.80
2,733.50
2,800.20
2,866.90
2,933.60
3,000.30
3,067
3,133.70
3,200
34,002
17,760
18,240
18,720
19,200
19,680
20,160
20,640
21,120
21,600
22,080
22,560
23,040
244,800
Air conditioner
18,089
18,577.90
19,066.80
19,555.70
20,044.60
20,533.50
21,022.40
21,511.30
22,000.20
22,489.10
22,978
23,466.80
278,802
Sur v eillance camera
16,650
17,100
17,550
18,000
18,450
18,900
19,350
19,800
20,250
20,700
21,150
21,600
229,500
Chair massages foot Sofa Counter cashier Car pet
YEAR 5 Massage mattr ess Chair massages foot Sofa Counter cashier Car pet Air conditioner Sur v eillance camera
Janu ary
Feb ruary
March
April
May
Ju n e
Ju ly
Au gu st
S e p t em b e r
Octob er
Novemb er
Decemb er
Total
29,400
30,000
30,600
31,200
31,800
32,400
33,000
33,600
34,200
34,800
35,400
36,000
392,400
38,792.50
39,584.20
40,375.90
41,167.60
41,959.30
42,751
43,542.70
44,334.40
45,126.10
45,917.80
46,709.50
47,500
517,761
5,104.20
5,208.40
5,312.60
5,416.80
5,521
5,625.20
5,729.40
5,833.60
5,937.80
6,042
6,146.20
6,250
910,161
3,267
3,333.40
3,400.10
3,466.80
3,533.50
3,600.20
3,666.90
3,733.60
3,800.30
3,867
3,933.70
4,000
43,602
23,520
24,000
24,480
24,960
25,440
25,920
26,400
26,880
27,360
27,840
28,320
28,800
313,920
23,955.70
24,444.60
24,933.50
25,422.40
25,911.30
26,400.20
26,889.10
27,378
27,866.90
28,355.80
28,844.70
29,333.50
357,522
22,050
22,500
22,950
23,400
23,850
24,300
24,750
25,200
25,650
26,100
26,550
27,000
294,300
Production cost Year 2010 Direct Material
Jan
Foot oil Foot washing liquid
Feb
Apr
May
480
480
480
1,440
0
0
0
480
480
480
1,920
Total
Mar
480
Ju n
480
Jul
Aug
Sep
Oct
Nov
Dec
Total
480
480
480
480
480
480
480
1,440
0
0
0
0
0
0
1,440
1,920
480
480
480
480
480
480
1,920
5,760 4,320 10,080
Direct Labour Salar ies and Wages
87,675
90,800
90,575
84,725
81,525
80,150
78,325
81,750
86,500
93,775
100,050
111,400
1,067,250
Total
87,675
90,800
90,575
84,725
81,525
80,150
78,325
81,750
86,500
93,775
100,050
111,400
1,067,250
Decor ation Cost
3,000,000
0
0
0
0
0
0
0
0
0
0
0
3,000,000
Total
3,000,000
0
0
0
0
0
0
0
0
0
0
0
3,000,000
MFG Over head
Year 2011 Direct Material Foot oil
Jan
Feb
Mar
Apr
May
Jun
Ju l
Aug
Sep
Oct
Nov
Dec
Total
480
480
480
0
0
0
0
0
0
480
0
960
2,880
0
0
0
0
0
1,440
0
0
0
1,440
0
1,440
4,320
480
480
480
0
0
1,440
0
0
0
1920
0
2400
7,200
Salar ies and Wages
116,200
117,850
124,825
110,075
104,750
104,900
101,825
103,350
110,000
121,325
130,850
138,100
1,384,050
Total
116,200
117,850
124,825
110,075
104,750
104,900
101,825
103,350
110,000
121,325
130,850
138,100
1,384,050
Foot w ashing liquid Total Direct Labour
Year 2012 D irect Mate rial
Jan
Foo t oil Foo t w ashing liquid Total
Feb
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
O ct
Nov
D ec
Total
960
0
0
480
0
480
0
0
0
960
0
960
3,840
0
0
0
0
0
1,440
0
0
0
1440
0
1,440
4,320
960
0
0
480
0
1920
0
0
0
2400
0
2400
8,160
Direct Labour Salar ies an and Wa Wages
144,875
152,375
157,725
142,275
134,275
132,225
131,375
133,550
141,675
154,325
158,300
164,750
1,747,725
Total
144,875
152,375
157,725
142,275
134,275
132,225
131,375
133,550
141,675
154,325
158,300
164,750
1,747,725
Jan
Fe b
Mar
Ap r
May
Jun
Year 2013 D irect Material Foot oil Foot w ashing liquid Total
Ju l
Au g
S ep
O ct
Nov
De c
Total
960
480
960
480
480
0
0
480
480
480
960
960
0
0
0
0
1,440
0
0
1,440
0
0
0
0
960
480
960
480
0
0
480
480
960
960
1,920
1,920
6,720 2,880 9,600
Direct Labour Salar ies an a nd Wa Wages
200,125
205,050
194,875
161,225
157,025
142,025
152,525
152,725
165,900
209,375
216,300
225,700
2,182,850
Total
200,125
205,050
194,875
161,225
157,025
142,025
152,525
152,725
165,900
209,375
216,300
225,700
2,182,850
Year 2014 Dire ct Mate rial Foo t oil
Jan
Feb
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
O ct
Nov
D ec
Total
960
960
960
960
480
960
480
960
480
960
960
960
Foo t w ashing liquid
1,440
0
0
0
0
0
0
0
1,440
0
0
1,440
10,080 4,320
Total
2400
960
960
960
480
960
480
960
1920
960
960
2400
14,400
Direct Labour Salar ies an and Wa Wages
233,350
234,250
236,100
216,050
208,125
207,875
208,700
206,575
220,800
239,350
250,300
252,925
2,714,400
Total
233,350
234,250
236,100
216,050
208,125
207,875
208,700
206,575
220,800
239,350
250,300
252,925
2,714,400
Advertise
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Adv er tise
5,500
5,432
5,222
4,900
4,874
4,778
4,432
4,412
4,000
5,300
5,390
5,490
59,730
total
5,500
5,432
5,222
4,900
4,874
4,778
4,432
4,412
4,000
5,300
5,390
5,490
59,730
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Adv er tise
5,532
5,611
5,557
5,379
5,200
4,200
4,199
3,990
3,899
4,566
4,988
5,409
58,530
total
5,532
5,611
5,557
5,379
5,200
4,200
4,199
3,990
3,899
4,566
4,988
5,409
58,530
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Adv er tise
5,100
5,300
5,200
4,900
4,200
4,300
3,988
3,766
3,988
4,999
5,120
5,299
56,160
total
5,100
5,300
5,200
4,900
4,200
4,300
3,988
3,766
3,988
4,999
5,120
5,299
56,160
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Adv er tise
5,500
5,500
5,200
4,800
4,200
3,900
3,789
3,778
3,990
4,799
5,123
4,910
55,489
t o tal
5,500
5,500
5,200
4,800
4,200
3,900
3,789
3,778
3,990
4,799
5,123
4,910
55,489
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Adv er tise
5,000
5,000
5,200
3,900
2,999
3,777
3,890
3,987
4,100
4,899
5,120
5,300
53,172
to tal
5,000
5,000
5,200
3,900
2,999
3,777
3,890
3,987
4,100
4,899
5,120
5,300
53,172
Electricity Year 1 Description
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Electricity
7,865
8,765
8,834
7,321
6,987
5,589
5,987
6,532
6,987
8,987
8,996
8,790
91,640
Water
1,900
1,699
1,500
1,200
980
890
889
789
987
1,120
1,189
1,190
14,333
300
320
322
290
310
330
300
260
289
299
310
300
3,630
10,065
10,784
10,656
8,811
8,277
6,809
7,176
7,581
8,263
10,406
10,495
10,280
109,603
T elephone T otal
Year 2 Description
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
Electr icity
9,989
9,998
8,990
8,199
6,756
6,790
7,276
7,769
7,865
11,897
10,098
11,290
106,917
Water
2,434
2,236
2,400
2,189
2,239
1,980
1,988
1,877
1,789
2,987
2,788
2,897
27,804
300
300
299
159
150
250
300
250
299
300
300
300
3,207
12,723
12,534
11,689
10,547
9,145
9,020
9,564
9,896
9,953
15,184
13,186
14,487
137,928
T elephone T otal
Year 3 Description Elect r icity Water
JAN
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
11,907
11,889
9,877
8,956
8,245
8,167
8,007
8,600
11,789
11,891
11,888
123,106
2,455
2,322
2,188
1,899
1,988
1,866
1,890
1,799
1,769
2,466
2,560
2,589
25,791
300
300
300
300
300
300
300
300
300
300
300
300
3,600
14,645
14,529
14,377
12,076
11,244
10,411
10,357
10,106
10,669
14,555
14,751
14,777
152,497
T elephone T ot al
FEB
11,890
Year 4 Description Elect r icit y Wat er
JA N
MA R
APR
MAY
JUN
JUL
AUG
SEP
O CT
NOV
DEC
total
13,378
13,389
11,222
9,980
9,877
8,900
8,887
8,997
11,900
12,980
12,780
135,390
2,199
2,256
2,190
1,988
1,877
1,900
1,765
1,567
1,554
2,287
2,298
2,246
24,127
300
300
300
300
300
300
300
300
300
300
300
300
3,600
15,599
15,934
15,879
13,510
12,157
12,077
10,965
10,754
10,851
14,487
15,578
15,326
163,117
T elephone T ot al
FEB
13,100
Year 5 Description Elect r icity Water T elephone T ot al
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
total
13,339
13,380
13,400
11,990
11,999
9,982
9,127
9,399
9,877
11,899
13,100
13,010
140,502
2,299
2,576
2,210
2,100
2,060
2,000
1,988
1,987
2,220
2,560
2,297
2,308
26,605
300
300
300
300
300
300
300
300
300
300
300
300
3,600
15,938
16,256
15,910
14,390
14,359
12,282
11,415
11,686
12,397
14,759
15,697
15,618
170,707
Chapter 5 Financial Analysis
Profit – Loss Ma-LiThaiMassage Profit / Loss Statement
Jan
Feb
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
Oct
Nov
Dec
2010 Rev enues
74,750
Less Cash Discount Net Rev enues
81,000
85,500
68,850
63,800
59,700
56,050
62,900
72,400
86,950
99,500
122,200
455
0
65
1,630
5,020
3,325
1,500
3,085
1,695
3 25
390
45 5
74,295
81,000
85,435
67,220
58,780
56,375
54,550
59,815
70,705
86,605
99,110
121,545
CostofGoodsSold: 1,890
1,685
Mer chandise purchases
Beginning i nv entor y
1,920
480
480
480
1,920
480
480
480
480
480
480
1,920
CostofGoodsAvailableForSale
1,920
0
1,640
1,160
1,230
1,230
2,440
2,460
2,460
2,495
2,484
2,466
2,370
3,605
Less ending inv entor y
1,160
760
75 0
73,535
GrossMargin
750
890
750
80,110
750
480
520
84,955
520
71 0
1,980
66,510
1,980
4 60
1,980
58,320
1,980
480
2,015
55,895
2,015
44 5
2,004
54,105
2,004
4 91
1,986
59,324
1,986
498
1,890
70,207
5 76
1,685
86,049
685
2,986
98,425
619 120,926
Operating expenses: SalesExpense Foot oi l
480
480
480
480
480
480
480
480
480
480
480
480
Foot w ashing liquid
1 ,440
0
0
0
1,440
0
0
0
0
0
0
1,440
Adv er tising cost
5,500
5,432
5,222
4,900
4,874
4,778
4,432
4,412
4,000
5,300
5,390
5,490
Decor ation cost
3,000,000 3,007,420
0
5,912
0
5,702
0
5,380
0
6,794
0
5,258
0
4,912
0
4,892
0
4,480
0
5,780
0
5,870
0
7,410
Administrative Expenses Salar ies and Wages
87,675
90,800
90,575
84,725
81,525
80,150
78,325
81,750
86,500
93,775
100,050
111,400
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electr icit y
7,865
8,765
8,834
7,321
6,987
5,589
5,987
6,532
6,987
8,987
8,996
8,790
Water
1,900
1,699
1,500
1,200
98 0
890
889
7 89
987
1,120
1,189
1,190
300
320
322
290
31 0
330
30 0
2 60
289
2 99
310
300
Flow er cost
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pil low
3,600
0
0
0
0
0
0
0
0
0
0
0
T el ephone cost
B ed sheet T ow el A r oma
4,500
0
0
0
0
0
0
0
0
0
0
0
10,800
0
0
0
0
0
10,800
0
0
0
0
0
600
600
600
600
600
600
600
600
600
6 00
600
6 00
Squab
4,000
0
0
0
0
0
0
0
0
0
0
B asket
1,180
0
0
0
0
0
0
0
0
0
0
0
Cotton clothes
1 8,000
0
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ouser s
0
11 1 1,880
0
0
0
0
0
0
0
0
0
0
Slipper
6,000
0
0
0
0
0
0
0
0
0
0
El ect r ic l ight bulb
5,850
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
Cash bil l Stationer y Unifor m
EBIT
8,750
2 34,074 3,241,494 -3,167,959
0
1 63 63,029
16 168,941 -88,831
0
1 62 62,876
16 168,578 -83,623
0
1 55 55,181
16 160,561 - 94,051
0
1 51 51,447
15 158,241 -99,921
0
1 48 48,604
15 153,862 -97,967
0
1 58 58,075
16 162,987 -108,882
0
1 50 50,976
15 155,868 -96,544
0
1 56 56,408
16 160,888 -90,681
0
1 65 65,826
17 171,606 -85,557
0
0
1 72 72,190
17 178,060 -79,635
0
1 83 83,325
1 90 90,735 -69,809
LessGeneralExpenses: I nter est
EBT Less Taxes
NetProfit
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
-3,203,626
-124,498
-119,290
-129,718
-135,588
-133,634
-144,549
-132,211
-126,348
-121,224
-115,302
-105,476
0
0
0
0
0
0
0
0
0
0
0
0
-3,203,626
-124,498
-119,290
-129,718
-135,588
-133,634
-144,549
-132,211
-126,348
-121,224
- 115,302
- 105,476
Ma-LiThaiMassage Prof it / Loss S tat eme nt
Jan
Fe b
Mar
Apr
May
Ju n
J ul
Au g
Sep
Oct
Nov
De c
2011 Rev enues
131,800
Les s Cas h Dis co unt Net Rev enues
135,100
149,050
139,550
128,900
129,200
123,050
126,100
141,400
162,050
181,100
195,600
520
325
0
5,410
7,500
2,275
4,320
4,430
4,660
325
195
0
131,280
134,775
149,050
134,140
121,400
126,925
118,730
121,670
136,740
161,725
180,905
195,600
Costof GoodsSold : Beginning i nv ent or y
2,986
Mer chandi s e purchas es
2,828
2,668
2,495
1,880
1,345
2,261
1,756
1,254
480
480
480
0
0
1,440
0
0
0
Costof GoodsAvailable ForSale
3,466
3,308
3,148
2,495
1,880
2,785
2,261
1,756
1,254
Les s ending inv ento r y
2,828
GrossMargin
638
2,668
130,642
640
2,495
134,135
653
1,880
148,397
615
1,345
133,525
535
2,261
120,865
524
1,756
126,401
505
1,254
118,225
502
738
121,168
738
1,985
1,920 2,658 516
1,985
136,224
673
1,198
0
2,400
1,985
3,598
1,198
161,052
787
2,784
180,118
814 194,786
Operating expenses: SalesExpen se Fo o t o il Fo o t w as hing liquid Advertisingcost
480
480
0 5,532
480
0 6,012
5,611
0
0 6,091
5,557
0
0 6,037
5,379
0
0 5,379
5,200
0
1,440 5,200
4,200
0
0 5,640
4,199
0
0 4,199
3,990
480
0 3,990
3,899
0
1,440 3,899
4,566
960
0 6,486
4,988
1,440 4,988
5,409
7,809
Administrative Expenses Sal ar ies and Wages Rent
116,200
117,850
124,825
110,075
104,750
104,900
101,825
103,350
110,000
121,325
130,850
138,100
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
El ectr icity
9,989
9,998
8,990
8,199
6,756
6,790
7,276
7,769
7,865
11,897
10,098
11,290
Water
2,434
2,236
2,400
2,189
2,239
1,980
1,988
1,877
1,789
2,987
2,788
2,897
300
300
299
159
150
250
300
250
299
300
300
300
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
0
0
0
0
0
0
0
0
0
0
0
0
Tel epho ne cos t Flo w er co s t Pill ow
0
0
0
0
0
0
0
0
0
0
0
0
T ow el
Bed s heet
10,800
0
0
0
0
0
10,800
0
0
0
0
0
A ro m a
600
600
600
600
600
600
600
600
600
600
600
600
Squab
0
0
0
0
0
0
0
0
0
0
0
0
B as ket
0
0
0
0
0
0
0
0
0
0
0
Co tto n clo thes
18,000
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ous er s
11,880
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
Sl ipper Electr i c li ght bul b Cas h bil l St at io ner y Unifo r m EBIT
0
0
0
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
0
237,377
243,389
0
191,829
197,920
0
198,159
204,196
0
182,267
187,646
0
175,540
180,740
0
175,565
181,205
0
183,963
188,162
0
174,891
178,881
0
181,598
185,497
0
198,154
204,640
0
205,681
210,669
0
214,232
222,041
-112,747
-63,785
-55,799
-54,121
- 59,875
-54,804
-69,937
- 57,713
-49,273
-43,588
-30,551
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
-27,255 35,667
-148,414
-99,452
-91,466
-89,788
- 95,542
-90,471
- 105,604
- 93,380
-84,940
-79,255
-66,218
-62,922
0
0
0
0
0
0
0
0
-148,414
-99,452
-91,466
-89,788
- 95,542
-90,471
- 105,604
- 93,380
LessGeneralExpenses: I nt eres t EBT Les s Taxes NetProfit
0 -84,940
0 -79,255
0 - 66,218
0 -62,922
Ma-LiThaiMassage P rof it / Loss S tat emen t
Jan
Feb
Mar
Apr
May
Ju n
J ul
Aug
S ep
Oct
Nov
Dec
2012 R ev enues
229,150
Less Cash Di scount Net Rev enues
244,150
254,850
223,950
207,950
203,850
202,150
206,500
222,750
248,050
256,000
268,900
0
130
0
16,191
2,891
1,716
883
823
1,076
65
0
1 30
229,150
244,020
254,850
207,759
205,059
202,134
201,267
205,677
221,674
247,985
256,000
268,770
Costof GoodsSold : B eginning i nv entor y
2,784
M erchandise pu pur chases
2,910
2,060
1,194
1,135
960
0
0
480
0
Costof GoodsAvailable ForSale
3,744
2,910
2,060
1,674
1,135
Less ending i nv entor y
2,910
GrossMargin
834
2,060
228,316
850
1,194
243,170
866
1,135
253,984
539
746
2,214
1,920 2,666
746
389
207,220
2,214
204,670
452
1,769
1,319
0
0
0
2,214
1,769
1,319
1,769
201,682
445
1,319
200,822
450
789
205,227
789
2,551
2,400 3,189 530
2,551
221,144
638
1,871
0
480
2,551
2,351
1,871
247,347
680
1,647
255,320
704 268,066
Operating expenses: SalesExpense Foot oi l Foot w ashi ng li quid Adv ert ising cost
9 60
0
0 5,100
0
0 6,060
5,300
480
0 5,300
5,200
0
0 5,200
4,900
4 80
0 5,380
4,200
0
1,440 4,200
4,300
0
0 6,220
3,988
0
0 3,988
3,766
960
0 3,766
3,988
0
1,440 3,988
4,999
480
0 7,399
5,120
0 5,120
5,299
5,779
Administrative Expenses Sal ar ies and Wages
144,875
152,375
157,725
142,275
134,275
132,225
131,375
133,550
141,675
154,325
158,300
164,750
R ent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
El ectr icit y
11,890
11,907
11,889
9,877
8,956
8,245
8,167
8,007
8,600
11,789
11,891
11,888
2,455
2,322
2,188
1,899
1,988
1,866
1,890
1,799
1,769
2,466
2,560
300
3 00
300
300
300
3 00
300
300
300
300
300
300
1,000
80 0
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pi ll ow
0
0
0
0
0
0
0
0
0
0
0
0
Wat er Telephone cost Fl ow er cost
2,589
Bed sheet
0
0
0
0
0
0
0
0
0
0
0
0
Tow el
0
0
0
0
0
0
0
0
0
0
0
0
Ar oma
600
60 0
600
600
600
600
600
60 0
600
600
60 0
600
Squab
0
0
0
0
0
0
0
0
0
0
0
B ask et
0
0
0
0
0
0
0
0
0
0
0
0
Cotton clothes
0
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ouser s
0
0
0
0
0
0
0
0
0
0
0
0
Sl ipper
0
0
0
0
0
0
0
0
0
0
0
Electr i c l ight bulb
0
0
5,850
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
1 29
0
0
0
0
0
129
0
0
0
0
0
Cash bil l Stat ioner y U ni o f rm rm EBIT
0
22 1, 29 4
2 27 3, 5 4
0
2 28 3, 49
23 3, 64 9
0
23 9, 597
24 4,7 97
0
21 5, 996
22 1,3 76
0
207 1, 6 4
2 11, 364
0
20 4,2 81
210 5, 0 1
0
20 3,5 06
20 7,4 94
0
20 5, 301
20 9,0 67
0
213 9, 8 9
2 17, 977
0
23 0,5 25
237 9, 2 4
0
0
0
23 4,6 96
23 9,8 16
0
24 1, 172
2 46, 951
962
9,521
9,187
-14,156
-6,694
-8,819
-6,672
-3,840
3,167
9,423
15,504
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
21,115 35,667 -14,552
LessGeneralExpenses: I nt er est EBT Less Taxes NetProfit
- 34,705
- 26,146
-26,480
-49,823
- 42,361
-44,486
-42,339
-39,507
-32,500
-26,244
-20,163
0
0
0
0
0
0
0
0
0
0
0
0
- 34,705
- 26,146
- 26,480
-49,823
- 42,361
-44,486
-42,339
-39,507
-32,500
-26,244
-20,163
-14,552
Ma-LiThaiMassage P rof it / Loss Statement
Jan
Feb
Mar
Apr
May
Ju n
Ju l
Au g
S ep
Oct
Nov
Dec
2013 Rev enues
333,150
Less Cash Di scount Net Revenues
343,500
321,650
259,350
251,950
223,450
244,450
244,850
267,200
350,150
369,000
399,800
65
0
0
2,434
2,935
2,787
3,543
1,331
18,909
65
0
0
333,085
343,500
321,650
256,916
249,015
220,663
240,907
243,519
248,291
350,085
369,000
399,800
Costof GoodsSold : Beginni ng inventor y
1,108
888
1,500
854
960
480
960
480
1,920
0
0
1,920
48 0
480
960
960
Costof GoodsAvailable ForSale
2,607
1,647
2,089
2,054
1,588
2,808
2,104
1,500
2,774
2,600
2,269
2,349
2,435
Less ending i nv entor y
1,609
Mer chandise pur chases
GrossMargin
1,609
99 998
1,094
332,087
1,094
99 995
1,108
342,505
94 946
888
320,704
70 700
2,104
256,216
2,104
70 704
1,500
248,311
60 604
854
220,059
64 646
2,120
240,261
2,120
1,654
1,789
241,865
1,789
81 811
1,389
247,480
1,389
88 880
1,475
349,205
1,475
87 874
1,500
368,126
93 935 398,865
Operating expenses: SalesExpense Foot oil Foot w ashing liquid Adv er ti sing cost
960
480
0 5,500
960
0 6,460
5,500
480
0 5,980
5,200
480
0 6,160
4,800
0
1,440 5,280
4,200
0
0 6,120
3,900
480
0 3,900
3,789
480
1,440 3,789
3,778
480
0 5,698
3,990
96 0
0 4,470
4,799
960
0 5,279
5,123
0 6,083
4,910
5,870
AdministrativeExpenses Salar ies and Wages
200,125
205,050
194,875
161,225
157,025
142,025
152,525
152,725
165,900
209,375
216,300
225,700
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electr icity
13,100
13,378
13,389
11,222
9,980
9,877
8,900
8,887
8,997
11,900
12,980
12,780
2,199
2,256
2,190
1,988
1,877
1,900
1,765
1,567
1,554
2,287
2,298
30 0
300
300
300
300
300
300
300
300
300
300
300
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
0
0
0
0
0
0
0
0
0
0
0
0
Water T el ephone cost Flow er cost Pill ow B ed sheet
2,246
0
0
0
0
0
0
0
0
0
0
0
0
T ow el
10,800
0
0
0
0
0
10,800
0
0
0
0
0
A r oma
600
600
60 0
600
600
600
600
600
600
600
600
600
Squab
0
0
0
0
0
0
0
0
0
0
0
Basket
0
0
0
0
0
0
0
0
0
0
0
0
Cotton cl othes
18,000
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ouser s
11 11,880
0
Sl ipper El ectr ic light bulb Cash bill Stationer y Un ifo rm rm EBIT
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
0
5,850
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
0
32 4,1 78
33 0,6 38
0
28 8, 279
29 4, 259
0
27 2, 399
27 8, 55 9
0
23 6, 38 0
2 41, 66 0
0
23 0, 82 7
2 36, 94 7
0
21 5, 74 7
2 19 6, 4 7
0
236 0, 6 4
2 39 8, 5 3
0
225 1, 24
230 8, 22
0
238 3, 96
242 8, 66
0
285 5, 07
290 7, 86
0
0
29 293 5, 23
29 9,6 06
0
30 2,6 71
30 8,5 41
1,449
48,246
42,145
14,556
11,364
412
408
11,043
4,614
58,419
68,520
90,324
I nterest
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
EBT
-34,218
12,579
6,478
-21,111
-31,053
22,752
32,853
54,657
LessGeneralExpenses: -24,303
-35,255
-35,259
-24,624
Less Taxes
0
0
0
0
0
0
0
0
0
0
0
0
NetProfit
-34,218
12,579
6,478
-21,111
-24,303
-35,255
-35,259
-24,624
-31,053
22,752
32,853
54,657
Ma-LiThaiMassage Profit / Loss Statement
Jan
Feb
Mar
Apr
May
Ju n
J ul
Aug
Sep
Oct
Nov
Dec
2014 Rev enues
404,600
Less Cash Discount Net Rev enues
402,400
65
0
404,535
402,400
410,100
369,000
0 410,100
350,150
353,650
356,800
347,550
376,000
3,121
2,133
3,430
4,122
7,210
1,917
365,879
348,017
350,220
352,678
340,340
374,083
412,600
433,500
0
443,750
0
412,600
0
433,500
443,750
Costof GoodsSold : 1,700
1,680
M er ch and si ep epu rc has es
Beginning inv entory
2 4, 00
9 60
960
960
480
960
48 0
960
1,920
CostofGoodsAvailableForSale
1,500 3,900
3,870
3,839
3,805
3,290
3,160
2,656
2,660
Less ending inv entory
2,910
GrossMargin
2,910
99 990
2,879
403,545
2,879
99 991
2,845
401,409
2,845
99 994
2,810
409,106
2,810
99 995
2,200
364,884
2,200
1,090
2,176
346,927
2,176
98 984
1,700
349,236
95 956
1,680
351,722
2,700
3,600 98 980
2,700
339,360
9 00
2,790
2,740
9 60
96 0
2,400
3,660
3,750
2,790
373,183
8 70
2,740
411,730
5,140 1,010
3,895
432,490
1,245 442,505
Operatingexpenses: SalesExpense Foot oil
96 0
Foot washing liquid
1,440
Advert ising cost
5,000
960
960
0 7,400
5,000
960
0 5,960
5,200
48 0
0 6,160
9 60
0
3,900
4,860
480
0
2,999
3,479
960
0
3,777
4,737
4 80
0
3,890
4,370
9 60
1,440
3,987
4,947
960
0
4,100
6,020
960
0
4,899
5,859
1,440
5,120
6,080
5,300
7,700
Administrative Expenses Salaries and Wages
233,350
234,250
236,100
216,050
208,125
207,875
208,700
206,575
220,800
60,000
60,000
60,000
239,350
250,300
252,925
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Elect ricity
13,339
13,380
13,400
11,990
11,999
9,982
9,127
9,399
9,877
11,899
13,100
13,010
2,299
2,576
2,210
2,100
2,060
2,000
1,988
1,987
2,220
2,560
2,297
Water Telephone cost
2,308
3 00
30 0
300
300
300
30 0
3 00
300
300
30 0
30 0
300
Flow er cost
1,000
8 00
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pillow
3,600
0
0
0
0
0
0
0
0
0
Bed sheet
0
0
4,500
0
0
0
0
0
0
0
0
0
0
Towel
10,800
0
0
0
0
0
10,800
0
0
0
0
0
Aroma
600
6 00
600
600
600
600
60 0
600
600
600
60 0
600
Squab
4,000
0
0
0
0
0
0
0
0
0
0
0
Basket
1,180
0
0
0
0
0
0
0
0
0
0
0
0
Cott on clothes
18,000
0
0
0
0
0
0
0
0
0
0
0
Lanna trousers
11 11,880
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
0
Slipper Electric light bulb Cash bill Stationery U ni fo rm EBIT
0
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
37 1,0 22
378 4, 2 2
0
31 1,9 51
31 7,9 11
0
31 3, 655
31 9,8 15
0
29 2, 085
29 6, 94 5
0
284 1, 2 9
2 87, 608
0
28 1,8 02
286 5, 3 9
0
29 2, 68 9
29 7,0 59
0
279 9, 06
28 4, 85 3
0
294 8, 4 2
3 00 8, 62
0
31 5,7 54
32 1, 61 3
0 0
32 7, 642
33 3,7 22
0
330 1, 88
3 37, 888
25,123
83,498
89,291
67,939
59,319
62,697
54,663
54,507
72,321
90,117
98,768
104,617 35,667
LessGeneralExpenses: 35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
35,667
- 10,544
47,831
53,624
32,272
23,652
27,030
18,996
18,840
36,654
54,450
63,101
Less Taxes
Interest
0
0
0
0
0
0
0
0
NetProfit
-10,544
47,831
53,624
36,654
54,450
63,101
68,950
EBT
0 32,272
0 23,652
0 27,030
0 18,996
18,840
68,950
Cash Flow
Ma-Li Thai Massage Indirect Cash Flow 2010 JAN
FEB
MAR
- 3,203,626
- 124,498
AP R
MAY
JUN
J UL
AUG
S EP
OCT
NO V
DEC
- 126,348
- 121,224
- 115,302
- 105,476
Cash Flow From Operating Net Earnings
- 119,290
- 129,718
- 135,588
- 133,634
- 144,549
- 132,211
Additions to Cash
Depr ec iation
2,982
I ncr eas e in I nv ent ories
2,982
- 1,160
Net Cas h fro m (us ed by )Oper at ing Ac tiv ities
1,822
410
- 3,201,804
2,982 3,392
0
- 121,106
2,982 2,982
2,982
230
3,212
- 11 116,308
2,982
- 1, 1,460
1,522
- 126,506
2,982
0
2,982
- 13 134,066
2,982
- 35
2,947
- 130,652
2,982
11
2,993
- 14 141,602
2,982
18
3,000
- 129,218
2,982
96
3,078
- 12 123,348
2,982
205
3,187
- 118,146
- 1, 1,301
1,681
- 112,115
- 103,795
Cash Flow From Investing Furniture and Fixtur es
- 435,066
0
0
0
0
0
0
0
0
0
0
0
Eq uipment
- 224,650
0
0
0
0
0
0
0
0
0
0
0
Net Cash Fro m (us ed by )I nv est ing Ac tiv it ies
- 659,716
0
0
0
0
0
0
0
0
0
0
0
Cash Flow From Financing B ank Loans - L ong T er m
8,000,000
0
Net Cas h Fr om (us ed by )Financ ing Ac tiv ities Net incr ese in c as h
0
0
0
0
0
0
0
0
0
0
0
0
0
4,138,480
- 121,106
- 116,308
- 126,506
- 134,066
- 130,652
- 141,602
- 129,218
Cas h at the beginning of t he repor ting per io d Cas h at the end o f the r epor ting period
0
8,000,000
0
0
0
0
0
- 123,348
0
- 118,146
0
- 112,115
- 103,795
0
4,138,480
4,017,374
3,901,066
3,774,560
3,640,494
3,509,842
3,368,240
3,239,022
3,115,674
2,997,528
2,885,413
4,138,480
4,017,374
3,901,066
3,774,560
3,640,494
3,509,842
3,368,240
3,239,022
3,115,674
2,997,528
2,885,413
2,781,618
S EP
O CT
NO V
D EC
Ma-LiThaiMassage Ma-LiThaiMassage Indirect Cash Flow 2011 J AN
FEB
MAR
AP R
MAY
J UN
J UL
AUG
Cash Flow From Operating Net Earnings
- 148,414
- 99,452
- 91,466
- 89,788
- 95,542
- 90,471
- 105,604
- 93,380
- 84,940
- 79,255
- 66,218
- 62,922
Additions to Cash
Depr eciat ion
2,982
I ncr ease in I nv ent or ies
158
Net Cash fr om (us ed by )Oper at ing A ct iv it ies
2,982 3,140
160
- 145,274
2,982 3,142
173
- 96,310
2,982 3,155
615
- 88,311
2,982 3,597
535
- 86,191
2,982 3,517
- 916
- 92,025
2,982 2,066
505
- 88,405
2,982 3,487
502
- 102,117
2,982 3,484
516
- 89,896
2,982 3,498
- 1,247
- 81,442
2,982 1,735
787
- 77,520
2,982 3,769
- 1,586
- 62,449
1,396 - 61,526
Cash Flow From Investing Fur nit ur e and Fixt ur es
0
Equipment
0 Net Cas h Fr om (us ed by )I nv est ing A ct iv it ies
0
0
0 0
0
0 0
0
0 0
0
0 0
0
0 0
0
0 0
0
0 0
0
0 0
0
0 0
0
0 0
0 0
0
Cash Flow From Financing Bank Loans - Long T er m Net Cash Fr om (used by )Financing A ct iv it ies
0
0
0
- 10,672
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
0
0
0
- 10,672
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
Net inc r ese in c as h
- 145,274
- 96,310
- 88,311
- 96,863
- 127,692
- 124,072
- 137,784
- 125,563
- 117,109
- 113,187
- 98,116
- 97,193
Cas h at t he beginning of t he r epor t ing per iod
2,781,618
2,636,344
2,540,034
2,451,723
2,354,860
2,227,168
2,103,096
1,965,312
1,839,749
1,722,640
1,609,453
1,511,337
Cas h at t he end of t he r epor t ing per iod
2,636,344
2,540,034
2,451,723
2,354,860
2,227,168
2,103,096
1,965,312
1,839,749
1,722,640
1,609,453
1,511,337
- 35,667
1,414,144
Ma-LiThai Massage Indirect Cash Flow 2012 J AN
FEB
MAR
APR
MAY
J UN
J UL
AUG
S EP
O CT
NO V
D EC
Cash Flow From Operating Net Earnings
- 34,705
- 26,146
- 26,480
- 49,823
-
42,361
- 44,486
- 42,339
- 39,507
- 32,500
- 26,244
- 20,163
- 14,552
Additions to Cash
Depr ec iat ion
2,982
I ncr eas e in I nv entor ies
- 126
Net Cash fr om (used by )Oper at ing Ac Ac t iv it ies
2,982 2,856
850
- 31,849
2,982 3,832
2,982
866
- 22,314
3,848
2,982
59
- 22,632
3,041
2,982
3 89
- 46,782
3,371
2,982
- 1,468
- 38,990
1,514
2,982
4 45
3,427
- 42,972
2,982
450
3,432
- 38,912
2,982
53 0
- 36,075
3,512 -
2,982
- 1,762
1,220
28,988
2,982
680
3,662
- 25,024
2 24
3,206
- 16,501
- 11,346
Cash Flow From Investing Fur nitur e and Fixt ur es
0
0
0
0
0
0
0
0
0
0
0
0
Equipment
0
0
0
0
0
0
0
0
0
0
0
0
Net Cas h Fr om (used by )I nv est ing Ac t iv it ies
0
0
0
0
0
0
0
0
0
0
0
0
Cash Flow From Financing B ank Loans - Long T er m
- 35,667
Net Cash Fr om (used by)Financ ing Ac t iv it ies
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 67,516
- 57,981
- 58,299
- 82,449
- 74,657
- 78,639
- 74,579
- 71,742
Cash at t he beginning of of the r epor t ing pe per iod
1,414,144
1,346,628
1,288,647
1,230,348
1,147,899
1,073,242
994,603
Cash at t he end of t he r epor t ing per iod
1,346,628
1,288,647
1,230,348
1,147,899
1,073,242
994,603
920,024
J AN
FEB
-34,218
12,579
Net incr ese in cas h
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
64,655
- 60,691
- 52,168
- 47,013
920,024
848,282
783,627
722,936
670,768
848,282
783,627
722,936
670,768
623,755
-
Ma-LiThaiMassage Indirect Cash Flow 2013 MAR
APR
MAY
JUN
J UL
AUG
S EP
O CT
NO V
D EC
Cash Flow From Operating Net Earnings
6,478
- 21,111
-24,303
- 35,255
- 35,259
- 24,624
- 31,053
22,752
32,853
54,657
Additions to Cash
Depr eciat ion
2,982
Inc r ease in I nv ent or ies
38
Net Cash fr om (used by )Oper at ing A ct iv it ies
2,982 3,020
515
- 31,198
2,982 3,497
- 14
16,076
2,982 2,968
220
9,446
2,982 3,202
- 1,216
- 17,909
2,982 1,766
604
-22,537
2,982
2,982
3,586
646
- 31,669
-
3,628
- 1,266
31,631
2,982 1,716
331
- 22,908
2,982 3,313
400
- 27,740
2,982 3,382
- 86
26,134
2,982 2,896
- 25
35,749
2,957 57,614
Cash Flow From Investing Fur nit ur e and Fixt ur es
0
Equipment
0 Net Cas h Fr om (us ed by )Inv est ing A ct iv it ies
0
0
0 0
0
0 0
0
0 0
0
0 0
0
0 0
0
0
0
0
0
0
0
0 0
0
0 0
0
0 0
0 0
0
Cash Flow From Financing B ank Loans - Long T er m Net Cash Fr om (used by )Financ ing A ct iv it ies
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
-35,667
- 35,667
Net inc r es e in c ash
- 66,865
- 19,591
- 26,221
- 53,576
-58,204
- 67,336
Cash at t he beginning of the r epor t ing per iod
623,755
556,890
537,299
511,078
457,502
399,298
Cash at t he end of t he r epor t ing per iod
556,890
537,299
511,078
457,502
399,298
331,962
- 35,667 - 35,667 -
67,298 331,962 264,664
- 35,667 - 35,667 - 58,575
-35,667 - 35,667 - 63,407
- 35,667 - 35,667 - 9,533
- 35,667 - 35,667 82
- 35,667 21,947
264,664
206,089
142,682
133,149
133,231
206,089
142,682
133,149
133,231
155,178
Ma-LiThaiMassage Indirect Cash Flow 2014 JAN
FEB
MAR
-10,544
47,831
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash Flow From Operating Net Earnings
53,624
32,272
23,652
27,030
18,996
18,840
36,654
54,450
63,101
68,950
Additions to Cash
Depr ec iation
2,982
I nc reas e in I nventories
- 1,410
Net Cash from (us ed by )Operating Ac tiv ities
2,982 1,572
31
- 8,972
2,982 3,013
34
50,844
2,982 3,016
35
56,640
2,982 3,017
610
35,289
2,982 3,592
24
27,244
2,982 3,006
476
30,036
2,982 3,458
20
22,454
2,982 3,002
- 1, 1,020
21,842
2,982 1,962
- 90
2,982 2,892
38,616
50
2,982 3,032
57,342
- 1, 1,155
1,827
66,133
70,777
Cash Flow From Investing Fur nitur e and Fixtur es
0
0
0
0
0
0
0
0
0
0
0
Equipment
0
0
0
0
0
0
0
0
0
0
0
Net Cas h Fr om (us ed by )I nv es ting Ac tiv ities
0
0
0
0
0
0
0
0
0
0 0
0
0
0
Cash Flow From Financing B ank Loans - Long T er m Net Cash From (used by)Financ ing Ac Ac tiv ities
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
-35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 35,667
- 44,639
15,177
20,973
- 378
- 8,423
- 5,631
- 13,213
- 13,825
2,949
21,675
30,466
Cash at the beginning of the reporting period
155,178
110,539
125,716
146,689
146,311
137,888
132,257
119,044
105,219
108,168
129,843
160,309
Cash at the end of the r eporting period
110,539
125,716
146,689
146,311
137,888
132,257
119,044
105,219
108,168
129,843
160,309
195,419
Net incr es e in c as h
- 35,667 35,110
Balance Sheet
Ma-Li Thai Massage Balance Sheet 2010 Ja n
Fe b
Mar
Apr
May
Ju n
Ju l
Au g
Se p
O ct
Nov
De c
Assets Current Assets: Cash
4 ,1 3 8 , 4 8 0
4 , 0 1 7 ,3 7 4
3,901,066
3 ,7 7 4 , 5 6 0
3 ,6 4 0 ,4 9 4
Merch a n dise I n v en t o ry
1,160
750
750
520
1 ,9 8 0
Total Current Assets
4 ,1 3 9 , 6 4 0
4 , 0 1 8 ,1 2 4
3,901,816
3 ,7 7 5 , 0 8 0
3 , 6 4 2 ,4 7 4
3 , 5 0 9 ,8 4 2
3 ,3 6 8 , 2 4 0
1 ,9 8 0
3 ,2 3 9 , 0 2 2
2,015
3 , 5 1 1 ,8 2 2
3 , 1 1 5 ,6 7 4
2 ,0 0 4
3 ,3 7 0 , 2 5 5
2,997,528
1 ,9 8 6
3 ,2 4 1 , 0 2 6
2 ,8 8 5 , 4 1 3
1,890
3 , 1 1 7 ,6 6 0
2,999,418
2 ,7 8 1 ,6 1 8
1,685
2 ,9 8 6
2 ,8 8 7 , 0 9 8
2 , 7 8 4 ,6 0 4
FixedAssets: Fur n it ure an d Fix t ur es Less de dep rec iat io n Equip m en t L es es s ddee pr pr ec ec ia titi on on
4 3 5 ,0 6 6 1 ,5 9 0
433,476 4 3 3 ,4 7 6
1,590
2 2 4 ,6 5 0 1 ,3 ,3 92 92
431,886 431,886
2 23 23 ,2 ,2 58 58
Total Assets
6 56 56 ,7 ,7 34 34
1 ,3 ,3 92 92
4 3 0 ,2 9 6
1 ,5 9 0
223,258
430,296
2 21 21 ,8 ,8 66 66
6 53 53 ,7 ,7 52 52
4 ,7 9 6 , 3 7 4
428,706
1 ,5 9 0
221,866
4 2 8 ,7 0 6
1,590
2 2 0 ,4 7 4
1 ,3 ,3 92 92
2 20 20 ,4 ,4 74 74
4 , 6 7 1 ,8 7 6
6 50 50 ,7 ,7 70 70
427,116 4 2 7 ,1 1 6
1 ,3 ,3 92 92
2 1 9, 9, 08 08 2
4,552,586
6 4 7 ,7 ,7 88 88
4 2 5 ,5 2 6
1,590
219,082
425,526
1 ,3 ,3 92 922 17 17 ,6 ,6 90 90
6 44 44 ,8 ,8 06 06
4 ,4 2 2 , 8 6 8
1 ,3 ,3 92 92
4 2 3 ,9 3 6
1 ,5 9 0
217,690
423,936
2 16 16 ,2 ,2 98 98
6 41 41 ,8 ,8 24 24
4 ,2 8 7 ,2 8 0
1 ,3 ,3 92 92
422,346
1 ,5 9 0
2 1 6 ,2 9 8
4 2 2 ,3 4 6
2 14 14 ,9 ,9 06 06
4 , 1 5 3 ,6 4 6
6 38 38 ,8 ,8 42 42
1 ,3 ,3 9 2
420,756
1,590
2 1 4 ,9 0 6
420,756
2 13 13 ,5 ,5 14 14
6 35 35 ,8 ,8 60 60
4 ,0 0 9 , 0 9 7
1 ,3 ,3 92 92
4 1 9 ,1 6 6
1 ,5 9 0
213,514
419,166
2 12 12 ,1 ,1 22 22
3 ,8 7 6 , 8 8 6
6 32 32 ,8 ,8 78 78
1 ,3 ,3 92 92
417,576
1 ,5 9 0
212,122
4 1 7 ,5 7 6
1,590
2 1 0 ,7 3 0 2 10 10 ,7 ,7 30 30
3 , 7 5 0 ,5 3 8
6 29 29 ,8 ,8 96 96
4 1 5 ,9 8 6
209,338
1 ,3 ,3 92 92
2 0 9, 9, 33 33 8
3,629,314
6 26 26 ,9 ,9 14 14
1 ,3 ,3 92 92
2 07 07 ,9 ,9 46 46
3 ,5 1 4 , 0 1 2
6 23 23 ,9 ,9 32 32
3 , 4 0 8 ,5 3 6
Liabilities andCapital Non Current Liability : Long-Term Liability Lo n g T erm Debt
8 , 0 0 0 ,0 0 0
8 , 0 0 0 ,0 0 0
8 ,0 0 0 , 0 0 0
8 ,0 0 0 ,0 0 0
8 , 0 0 0 ,0 0 0
8,000,000
8 ,0 0 0 , 0 0 0
8 , 0 0 0 ,0 0 0
8,000,000
8 ,0 0 0 , 0 0 0
8 ,0 0 0 ,0 0 0
8 , 0 0 0 ,0 0 0
T o t a l Lo n g-t e rm Liabilit y
8 ,0 0 0 , 0 0 0
8 , 0 0 0 ,0 0 0
8,000,000
8 ,0 0 0 , 0 0 0
8 , 0 0 0 ,0 0 0
8 , 0 0 0 ,0 0 0
8 ,0 0 0 , 0 0 0
8 ,0 0 0 , 0 0 0
8 , 0 0 0 ,0 0 0
8,000,000
8 ,0 0 0 , 0 0 0
8 ,0 0 0 ,0 0 0
Total Liabilities
8 ,0 0 0 , 0 0 0
8 , 0 0 0 ,0 0 0
8,000,000
8 ,0 0 0 , 0 0 0
8 ,0 0 0 ,0 0 0
8 , 0 0 0 ,0 0 0
8 ,0 0 0 , 0 0 0
8 ,0 0 0 , 0 0 0
8 , 0 0 0 ,0 0 0
8,000,000
8 ,0 0 0 , 0 0 0
8 ,0 0 0 ,0 0 0
- 3 ,2 0 3 , 6 2 6
-3 , 3 2 8 ,1 2 4
-3 , 4 4 7 , 4 1 4
- 3 ,5 7 7 , 1 3 2
-3 ,7 1 2 ,7 2 0
-3 , 8 4 6 ,3 5 4
-3 ,9 9 0 , 9 0 3
- 4 ,1 2 3 , 1 1 4
-4 , 2 4 9 ,4 6 2
-4 , 3 7 0 , 6 8 6
- 4 ,4 8 5 , 9 8 8
- 4 , 5 9 1 ,4 6 4
4 ,7 9 6 , 3 7 4
4 , 6 7 1 ,8 7 6
4,552,586
4 ,4 2 2 , 8 6 8
4 ,2 8 7 ,2 8 0
4 , 1 5 3 ,6 4 6
4 ,0 0 9 , 0 9 7
3 ,8 7 6 , 8 8 6
3 , 7 5 0 ,5 3 8
3,629,314
3 ,5 1 4 , 0 1 2
3 ,4 0 8 ,5 3 6
Capital: Retainedearnings Total Capital
Ma-LiThaiMassage Balance Sheet 2011 Ja n
Fe b
Mar
A pr
May
Jun
J ul
A ug
Sep
Oct
No v
D ec
Assets
CurrentAssets: Cash
2 ,636 ,34 4
2,5 40,034
2,4 51,723
2,354 ,86 0
2,227 ,168
2 ,10 3,0 96
1 ,96 5,3 12
Me rcha ndise In ventory
2,8 28
2,668
2,495
1,880
1 ,34 5
2,261
1,756
TotalCurrentAssets
2,639,172
2,5 42,702
2,4 54,218
2,356 ,74 0
2,228 ,51 3
2,1 05,3 57
1,967,068
1,839,749
1 ,722 ,64 0
1 ,254
1,6 09,453
738
1,841,003
1,511 ,33 7
1,985
1 ,72 3,3 78
1,4 14,1 44
1,198
1,611,438
2,784
1,5 12,535
1,416,928
FixedAssets: Furn iture a nd F ix tures Less ddee prec iation Equipment L es s de de pr pr ec ai ti on
415 ,98 6 1 ,59 0
4 14,396 414,396
1,590
2 07,946 1 ,3 92 92
412,806 412,806
1,590
206,554 2 06 ,5 54
6 20 20 9, 50 50
1 ,3 92
2 05 ,1 62
3,260,122
TotalAssets
41 1,2 16 4 11,216
1 ,590
205,162 6 17 17 9, 68 68
1 ,3 92
409,626 409,626
1,5 90
2 03,7 70 2 03 03 ,7 70
3 ,16 0,6 70
6 14 ,9 86
1 ,3 92
408,036 408 ,03 6
1,590
202,378 2 02 ,3 78
3,069,204
6 12 ,0 04
1 3, 92 92
40 6,44 6 4 06,4 46
1,590
200,986 2 00 ,9 86 86
2 ,968 ,74 4
6 09 09 ,0 22
1 ,3 92
4 04,856 404,856
1 ,59 0
199,594 1 99 ,5 94
2,8 37,535
6 06 ,0 40
1 ,3 92
403,266 403,266
1,590
19 8,20 2 1 98 98 2, 02 02
2,711 ,39 7
6 03 ,0 58 58
1 ,3 92 92
401,676 401,676
1,590
196 ,81 0 1 96 96 8, 10 10
2,570,126
6 00 00 0, 76 76
1 ,3 92
40 0,0 86 4 00,086
1 ,59 0
1 95,418 1 95 ,4 18
2,441,079
5 97 ,0 94
1 ,3 92
398,496 398,496
1,5 90
194 ,02 6 1 94 94 0, 26 26
2,320,472
5 94 94 1, 12 12
1 ,3 92 92
396 ,90 6
19 2,6 34 1 92 92 ,6 34
2,205,550
5 91 ,1 30
1 3, 92 92
1 91 91 ,2 42
2,103,665
5 88 88 1, 48 48 2,0 05,076
Liabilities andCa pital
NonCurrentLiability i ty : Long-Term Liability Long Term Debt
8,000,000
8,000 ,00 0
8,0 00,0 00
7,989,328
7,953,661
7,917,994
7,882,327
7,846,660
7,810,993
7,7 75,326
7,739,659
7,703 ,99 2
Total Lon g-term Liability
8 ,00 0,0 00
8,0 00,000
8,000,000
7,989 ,32 8
7,953 ,66 1
7,9 17,9 94
7,882 ,327
7 ,84 6,6 60
7 ,81 0,9 93
7,775,326
7 ,73 9,65 9
TotalLiabilities
8 ,00 0,0 00
8,0 00,000
8,000,000
7,989 ,32 8
7,953 ,66 1
7,91 7,9 94
7,882,327
7 ,84 6,6 60
7 ,81 0,99 3
7,775,326
7,739 ,65 9
7,7 03,992 7,7 03,9 92
-4 ,73 9,87 8
-4,8 39,330
-4,930,796
-5,020 ,58 4
-5,1 16,126
-5,31 2,2 01
-5,405,581
-5 ,49 0,5 21
-5,569,776
-5 ,63 5,99 4
-5 ,698 ,91 6
3,260,122
3 ,16 0,67 0
3,069,204
2,968 ,74 4
2,570,126
2,441,079
2,320,472
2,205,550
Capital: Retained earnings Totalliabilities & Equity
2,8 37,535
-5,206,597 2,711 ,39 7
2,103,665
2,0 05,076
Ma-LiThaiMassage BalanceSheet 2012 Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Assets
CurrentAssets: Cash
1,346,628
Merchandise Inventory
2,910
TotalCurrentAssets
1,349,538
1,288,647
1,230,348
2,060 1,290,707
1,147,899
1,073,242
994,603
920,024
848,282
783,627
1,194
1,135
746
2,214
1,769
1,319
789
1,231,542
1,149,034
1,073,988
996,817
921,793
849,601
784,416
722,936
670,768
2,551
623,755
1,871
725,487
1,647
672,639
625,402
FixedAssets: Furniture and Fixtures Less de depreciation Equipment L es es s de de pr pr ec ec ai it on on
396,906 1,590
395,316 395,316
1,590
191,242 1 ,3 92
393,726 393,726
1,590
189,850 1 89 ,8 50 50
5 85 ,1 66 66
1 3, 92 92
1 88 88 ,4 58
5 82 82 ,1 84
1,934,704
TotalAssets
392,136 392,136
1,590
188,458 1 ,3 92
390,546 390,546
1,590
187,066 1 87 ,0 66 66
1,872,891
5 79 79 ,2 02
1 ,3 92
388,956 388,956
1,590
185,674 1 85 85 ,6 74
1,810,744
5 76 ,2 20 20
1 ,3 92 92
387,366 387,366
1,590
184,282 1 84 ,2 82 82
1,725,254
5 73 73 ,2 38
1 ,3 92
385,776 385,776
1 82 82 ,8 90
5 70 ,2 56 56
1,647,226
1 ,3 92 92
384,186
1,590
182,890
384,186
1 81 ,4 98 98
5 67 ,2 74
1,567,073
1 ,3 92
382,596
1,590
181,498
382,596
1 80 80 ,1 06
5 64 64 2, 92 92
1,489,067
1 ,3 92 92
381,006
1,590
180,106
381,006
1 78 ,7 14 14
5 61 61 3, 10 10
1,413,893
1 ,3 92
379,416
1,590
178,714
379,416
1,590
177,322 1 77 ,3 22 22
5 58 58 ,3 28
1,345,726
1 3, 92 92
377,826
175,930 1 75 75 ,9 30
5 55 ,3 46 46
1,283,815
1 ,3 92
1 74 ,5 38 38
5 52 52 ,3 64
1,227,985
1,177,766
LiabilitiesandCapital
NonCurrentLiabilities: Long-TermLiability mLiability Long Term Debt
7,668,325
7,632,658
Total Long-term Liability
7,596,991
7,668,325
7,632,658
7,561,324 7,596,991
7,525,657 7,561,324
7,489,990
7,454,323
7,525,657
7,418,656
7,489,990
7,382,989
7,454,323
7,418,656
7,347,322 7,382,989
7,311,655
7,275,988
7,347,322
7,668,325
7,632,658
7,596,991
7,561,324
7,525,657
7,489,990
7,454,323
7,418,656
7,382,989
7,347,322
Retainedearnings
-5,733,621
-5,759,767
-5,786,247
-5,836,070
-5,878,431
-5,922,917
-5,965,256
-6,004,763
-6,037,263
-6,063,507
TotalCapital
1,934,704
1,725,254
1,647,226
1,567,073
1,489,067
TotalLiabilities
7,311,655
7,275,988
7,311,655
7,275,988
Capital:
1,872,891
1,810,744
1,413,893
1,345,726
-6,083,670
1,283,815
-6,098,222
1,227,985
1,177,766
N ov
De c
Ma-Li Thai Massage Balance Sheet 2013 J an
Feb
Ma r
Apr
Ma y
Ju n
Ju l
A ug
Sep
Oc t
Assets
Current Assets: Ca sh
55 6,890
537,29 9
511,07 8
457 ,50 2
3 99,298
331,962
Mercha ndise Inve nto ry
1 ,60 9
1,094
1,10 8
8 88
2,1 04
1,50 0
Total Current Assets
55 8,499
538,39 3
512,18 6
458 ,39 0
40 1,4 02
333 ,4 62
2 64,664
20 6,0 89
854
1 42,682
2 ,12 0
26 5,518
20 8,2 09
133,149
13 3,2 31
155,17 8
1,789
1 ,38 9
1,475
1 ,5 00
14 4,4 71
134 ,5 38
1 34,706
15 6,6 78
Fixed Assets: Fu rn iture and Fixture s L ess de pre ciation Eq uipment L es es s d ep ep re cici at oi n
377 ,82 6 1,590
3 76,236 376 ,2 36
1,5 90
1 74,538 1 ,3 92
374 ,6 46 374,646
1,590
173,14 6 1 73 73 ,1 46
5 49 49 ,3 82
1 3, 92 92
1 71 ,7 54 54
1 ,10 7,881
Total Fixed Assets
3 73,056 37 3,0 56
1,590
1 71,754 5 46 ,4 00 00
1 ,3 92
371,46 6 3 71,466
1,59 0
17 0,362 1 70 ,3 62 62
1 ,0 84,793
5 43 ,4 18 18
1 ,3 92
369,876 36 9,876
1,590
168,97 0 1 68 68 ,9 70
1,055 ,60 4
5 40 ,4 36 36
1 ,3 92 92
36 8,286 368 ,28 6
1 ,59 0
16 7,578 1 67 ,5 78 78
998 ,82 6
5 37 37 ,4 54
1 ,3 92
366,69 6 3 66,696
1,590
166,186 1 66 66 ,1 86
9 38,856
5 34 ,4 72 72
1 ,3 92 92
365 ,1 06 365,106
1 ,5 90
1 64,794 1 64 ,7 94 94
867 ,9 34
5 31 31 ,4 90
1 ,3 92
363,516 36 3,5 16
1,590
163 ,4 02 1 63 ,4 02
7 97,008
5 28 28 5, 08 08
1 ,3 92 92
36 1,9 26 361,92 6
1,5 90
16 2,010 1 62 ,0 10 10
736,71 7
5 25 ,5 26
1 ,3 92
360 ,3 36 360,336
1,590
160,61 8 1 60 60 ,6 18
669,997
5 22 22 ,5 44
1 3, 92 92
35 8,7 46
159,226 1 59 59 ,2 26
65 7,082
5 19 19 ,5 62
1 ,3 92
1 57 ,8 34 34
654,26 8
5 16 ,5 80 80 6 73,258
Total Assets
Liabilities and Capital
Non Current Liabilities: Long-Term Liability L ong Term De bt
7,240,32 1
7,204,654
7,168 ,98 7
7 ,1 33,320
7 ,09 7,653
7,0 61,986
7,026 ,3 19
6,990 ,65 2
6,9 54,985
6 ,9 19,318
6 ,88 3,651
6,84 7,9 84
T ota l Lon g-term L ia bility
7,240 ,32 1
7,204,65 4
7,168 ,9 87
7,1 33,320
7 ,0 97,653
7,061,986
7 ,02 6,319
6,99 0,6 52
6,954,985
6,919,318
6,8 83,651
Total Liabilities
7,240 ,32 1
7,204,65 4
7,168 ,9 87
7,1 33,320
7 ,0 97,653
7,061,986
7 ,02 6,319
6,99 0,6 52
6,954,985
6,919,318
6,8 83,651
6 ,84 7,984
-6,119 ,86 1
- 6, 1 1 3, 38 3
-6,1 34,494
-6,15 8,7 97
- 6 , 19 4, 0 5 2
6 ,2 29,311
-6,253 ,9 35
- 6, 2 84 , 9 88
-6,26 2,2 36
-6,229,38 3
-6,174 ,7 26
1 ,0 84,793
1,055 ,6 04
998 ,82 6
9 38,856
867 ,9 34
669,997
65 7,082
654,26 8
6 73,258
6 ,8 47,984
Capital: Retained earnings Total Capital
-6,132 ,44 0 1 ,10 7,881
-
797,008
736 ,71 7
Ma-Li Thai Massage Balance Sheet 2014 Ja n
Fe b
Ma r
Ap r
May
J un
Ju l
Aug
Sep
Oc t
N ov
D ec
Assets
Current Assets: C as h
110,539
125,716
146,689
146 ,311
137,888
Merchand is e Inven tory
2,910
2,8 79
2,84 5
2,810
2,200
Total Current Assets
113,449
128,595
149,534
149 ,121
140,088
1 32,257
119 ,044
105,219
2,176
1,700
1,6 80
1 34,433
1 20,7 44
10 6,8 99
108,168
129,843
160,309
1 95,419
2,700
2,790
2,7 40
3,89 5
110,868
132 ,633
163,049
1 99,314
Fixed Assets: Fu rniture and Fixtures L ess depreciation Eq uip me nt L es es s d ep re ci at oi n
358,746 1,590
3 57,1 56 357,156
1,5 90
157,834 1 ,3 92
355,566 355 ,566
1,5 90
1 56,442 1 56 ,4 42
5 13 ,5 98 98
1 3, 92 92
1 55 ,0 50
6 27,047
Total Assets
3 53,976 353,976
1 ,59 0
15 5,0 50 5 10 ,6 16
1 3, 92 92
3 52,3 86 352,386
1 ,590
15 3,65 8 1 53 ,6 58
639,211
5 07 07 6, 34 34
1 ,3 92 92
35 0,79 6 350,796
1,590
152 ,26 6 1 52 52 ,2 66
657,168
5 04 ,6 52 52
1 ,3 92
349 ,20 6 349,206
1,590
150,874 1 50 50 8, 74 74
653 ,77 3
5 01 ,6 70
1 ,3 92
347,616 347 ,61 6
1,590
149,482 1 49 49 4, 82 82
641,758
4 98 ,6 88
1 ,3 92
346,026 3 46,0 26
1,590
148,090 1 48 ,0 90 90
63 3,12 1
4 95 ,7 06
1 ,3 92
344,436 34 4,4 36
1,590
146,698 1 46 ,6 98
6 16,450
4 92 ,7 24
1 ,3 92
342,846 342 ,84 6
1,5 90
1 45,306 1 45 ,3 06
599,623
4 89 ,7 42
1 ,3 92
34 1,25 6 341,256
1,5 90
143 ,914 1 43 43 ,9 14
60 0,61 0
4 86 86 ,7 60
1 3, 92 92
339,666
14 2,5 22 1 42 ,5 22
619 ,39 3
4 83 83 7, 78 78
1 3, 92 92
1 41 ,1 30
64 6,8 27
4 8 0, 0, 79 6 680,110
Liabilities and Capital
Non Current Liabilities: Long-Term Liability L ong Term Debt
6,8 12,3 17
6,776,650
6,740,983
6,7 05,3 16
6,669,649
6,633,982
6,598 ,31 5
6,56 2,6 48
6,526,981
6,4 91,314
6,455,647
6,419,980
To tal Long-te rm L iab ility
6,812,317
6 ,77 6,6 50
6 ,740 ,98 3
6,705,316
6,669,649
6,633,982
6,5 98,3 15
6,562,648
6 ,526 ,98 1
6,491,314
6,45 5,6 47
Total Liabilities
6,812,317
6 ,77 6,6 50
6 ,740 ,98 3
6,705,316
6,669,649
6,633,982
6,5 98,3 15
6,562,648
6 ,526 ,98 1
6,491,314
6 ,45 5,64 7
-6,185 ,270
-6,137,439
-6,083,815
-6,051,543
- 6, 0 2 7, 8 91
-6,0 00,861
-5,9 81,8 65
-5,963,025
-5 ,926 ,37 1
- 5, 8 7 1, 92 1
-5 ,80 8,8 20
6 27,047
639,211
657,168
653 ,77 3
641,758
6 16,450
599,623
60 0,61 0
619 ,39 3
6,419,980 6,419,980
Capital: Retained earnings Total Capital
63 3,12 1
6 46,8 27
-5 ,739 ,87 0 680,110
Chapter 6 Risk Management
Chapter 6: Risk Management Methodology of risk management Identify:
The problems of business Thai massage. The business lack of experience employees because Chiang Rai is fewer Traditional Thai Massage School. The mental of employee problem effect to customer. The season; high season the customer i ncrease may be effect t business may be lack of employee and low season business has decrease decrease revenue. Competitor; some competitor open occultation business effect to decrease customers come to our business. The business is new market of Thai massage effect to accept less of customer. The last thing, the safe of employee; some customer want assault employee and contagion from customer to employees. Asses:
The business hope to corporate with tour agency and hotel in second year. If the business cannot cooperate with tour agency and hotel effect to business lack of income, decrease revenue, error sale forecast and delay repayable. Determine:
The big problem of business is lack of experience employees. This problem effect to business because because employees is factor to business if lack of experience employees employees effect to business not standard. The customer decrease to serve. The second problem is mental of employees because this problem effect to direct customer. If employees have discourteous effects to customer not come to shop next time. The third problem season. Season has effect to business because among of customer depend on season. The competitor has open occultation business effect to business by disadvantage image of shop because the shop builds around that. The business is new market of Thai massage effect to accept less of customer. Because customer not belief to serve of business. The last problem, the safe of employee from customer as customer don’t know real to serve of business and contagion from customer to employees.
Identify ways to reduce risk: •
Training employees from people who have more knowledge and more experience and evaluate after done.
•
In high season and low season period. If employees are working in high season, they will have a bonus and more wage. In low season we make potential development of substitute products such as oil massage.
•
The business has high standard and quality effect to t o customer has customer loyalty.
•
The business has promote every local have target for acquainted.
•
The employees use mass in work and clean hand after work.
Prioritize risk: •
The business lack of experience employees because Chiang Rai is fewer Traditional Thai Massage School.
•
The season; high season the customer increase may be effect t business may be lack of employee and low season business has decrease revenue. The mental of employee problem effect to customer.
•
Competitor; some competitor open occultation business effect to decrease customers come to our business.
•
The business is new market of Thai massage effect t accept less of customer.
•
The safe employee; some customer want assault employee and contagion from customer to employees.
Implement:
1. Identify risks that are expected to occur with the business. 2. Evaluate the potential risk to occur with the business. 3. Find method to solve the problem in each case. 4. Take action by start at case has more risk. Estimate of successful
Continuous Monitoring of Risk Containment Task: •
The business chooses employees before admit work and select employee have guarantee.
•
The business have plan in every season for reduce risk in business. Such as in i n high season set employee enough with customer and if employees emplo yees not come reduce salary of them. Low season set promotion to customer such as decrease sale etc.
•
Have plan for competitor such as train employee, access from ministry of public health.
•
The business has planned planned to promote business in pre opening for increase sale in first t ime open business.
•
The business sent employee checkup every month and when employee ails.
External Risk Political:
Political in Thailand is the external factor with we can’t control, so t his problem is effect to grow business. In Thailand has problem about politic it is effect to travel of tourist because they think to safety of themselves such as demonstrate against, Political system in Thailand don’t stable and Thai emigration. Demonstrate against between Yellow shirts with Red shirts. It make Thailand don’t stable, separate two group and mob. Foreigner or Thai people don’t certitude in Thai political and don’t safety in themselves, so it has more effect in our business because tourist don’t come to Thailand. It make flat in business and has many problem in next time. Political system in Thailand doesn’t stable. It is effect to government no plan support in travel. Foreigner or Thai people don’t know about tourist place. Political system is effect to people serious for people decrease come to Thailand. Thai emigration, Thailand is support tourist travel to Thailand by not VISA pass to Thailand. It can’t to check profile of customer effect to disadvantage bandit easy come to Thailand. It make to bad image of Thailand. Tourist will decrease come to Thailand. Thailand. Economic: Economic affect direct to tourist industry and hospitality industry. Stable economic is a reason which effect to happiness of people. So, good economic, people would like to travel, would like to relax after work hard. And, when bad economic, most people have seriousness in t heir mind. They think about financial, think about stability. They don’t want to spend money. They want to save money to be reserve money in uncertain economic. And also, investor doesn’t want to invest in tourist industry and hospitality industry when bad economic. It makes this industry dull. Exchange rate effects foreign tourist. Foreign like to travel in Thailand because if they travel in Thailand they spend less than other place with same service. And, value of Thai baht is also less than value of some monetary so if value of Thai baht increase. Foreigner who wants to travel is less interest to travel in Thailand. Because, they will choose other place that cheaper. Therefore, tourist is lesser.
Oil price is a factor that makes people doesn’t want to travel. Sine, oil prices increase. Product price will increase. It makes people want to save money. Moreover transportation price will follow to increase too. So, people don’t want to travel. From the previous reason, Economic is the factor make people don’t want to travel. Therefore, massage business that garget group is tourist will dull when bad economic too.
Social Factor:
The social factors have social, cultural, demographic, and environment. So each factor depends on behavior of customer. Social factor depend on t rend of social. In the past, social has small structure. The relationship of persons have small group. But in currently, social has developed from in the past. Social has big structure; persons in social have relation both in country and other country. Trend of social has change everything changes because persons have behavior have followed social trend. For example if trend of peoples interest part of beauty the most people have interest beauty. beauty. Culture divide 3 groups are high culture, culture, lower culture, and local culture. So each group of culture effect to behavior of customers. High culture is belief about high class, high quality, high standard etc. The customers choose everything is high. Such as if the t he customer come to the massage shop they choose shop high quality, qualit y, high standard, and high everything etc. lower culture is belief about lower lo wer class. The customer want product and service have lower price and normal standard and quality so different from high culture. For example if the business set shop is high these customers don’t come to shop effect to income of business because business business loses these customers. Local culture is belief of hometown. The customers want everything similar hometown. These customers don’t use product and service different from hometown. So these beliefs more effect to business because that these can’t change and depend on satisf y of customers. Demographic have age, sex, occupation, revenue, education, region, and national. Age of customers is t he most factors because shop must set theme appropriate appropriate with age of customer. If shop set theme of shop not appropriate with target effect to customer don’t come to shop. Occupation and revenue are secondary factor because occupation occupation and revenue is factor in to serve. For example if the customer has poor they don’t come to t o serve in shop high price. p rice. The customers have high education choose to serve product and service have standard and high value. Environment of social is another the most factor because environment environment effect to customer want and need need to serve business. All of thing each factor of social are the most factor of serve s erve of customers and everything depend on want and want of customer so we don’t control.
Technology: Advertising media have much in internet. Or, they create their website to promote their business. It is a low price choice to promote their business. It make customer well know about shop. And it invests once time can appear long time. Our business doesn’t have a website to promote our business. Sine, we still have not staff to create website for us. We are unfavorable competitor in this factor much. Because, our customer is tourist who may never come to Chiang Rai before. They never know massage shop at here. They may know massage shop from advertising media in the internet. They may know other shop better than our shop or plan to go other shop when they come here because this reason. It makes us lose opportunity to gain customer. Now, we still don’t have enough knowledge about information technology to manage our business organization. We still do not choose information technology system which suit with our shop. Wage of install information technology system to our shop is quite high. And, it makes cost increase if we select unsuitable. From the not enough knowledge reason, we will afraid that if have objections with system we cannot repair it by myself. It make problem with run business. It may delay to run business. We don’t know good way to prevent information. So, our information may leak to competitive or modified or defalcated by employee who has knowledge about information technology better. The information technology change fast. To learn new information technology system may can not for us. And. if employee has not known information technology system. We lose money to train them too.
Internal Risk
The internal risk of business. The business lack of employees by employees doesn’t to work, employee death, and employees leave vacation, employee throe, employees defraud, employees not manner, employee not good English language employees not function responsibility, and employees have conflict with co-worker. The problem about machine (air-condition, electricity, water, equipment, Surveillance camera, computer, and stereo).
The Five - Forces Model of Competition
From diagram describe substitute product in 1 year divide 2 seasons (High season – low season). High season many customers and more income but low season decrease customer. customer. We build course Thai massage and foot massage for increase in crease income. Power of supplier effect to advantage of budget. If buy big lot you pay low price and order specific product from supplier. New competitor of Thai massage. The business set high standard and special for membership effect to customer loyalty.
Balance Sheet sale decrease 5%
Ma-LiThaiMassage BalanceSheet 2010 Jan
Feb
Mar
Apr
May
J un
Jul
Au g
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash
4,139,127
Merchandis e Inventory TotalCurrentAssets
4,018,511
3,902,457
3,776,745
3,643,565
1,160
750
750
520
1,980
4,140,287
4,019,261
3,903,207
3,777,265
3,645,545
3,513,935
3,373,447
1,980
2,015
3,515,915
3,375,462
3,245,171
3,122,528
2,004
3,004,723
1,986
3,247,175
2,892,635
1,890
3,124,514
2,788,500
1,685
3,006,613
2,986
2,894,320
2,791,486
Fixed Assets: Fur nitur e and Fixt ures Less depreciation Equipment Less Less depreciation
435,066 1,590
433,476 433,476
1,590
224,650 1,392
431,886 431,886
1,590
223,258 223,258 2 58
TotalAssets
656,7 656,734
1,392 3 92
430,296 430,296
1,590
221,866 221,86 221,866
4,797,021
653,7 653,752
1,392
428,706 428,706
1,590
220,474 220,474 4 74
4,673,013
650,77 650,770
1,392
427,116 427,116
1,590
219,082 219,082 0 82
4,553,977
647,7 647,788
1,392
425,526 425,526
1,590
217,690 217,690 6 90
4,425,053
644,8 644,806
1,392
423,936 423,936
1,590
216,298 216,298 2 98
4,290,351
641,82 641,824
1,392
422,346 422,346
1,590
214,906 214,906 9 06
4,157,739
638,8 638,842
1,392
420,756 420,756
1,590
213,514 213,514 5 14
4,014,304
635,860
1,392
419,166 419,166
1,590
212,122 212,122 1 22
3,883,035
632,87 632,878
1,392
417,576 417,576
1,590
210,730 210,730 7 30
3,757,392
629,8 629,896
1,392
415,986
209,338 209,338 3 38
3,636,509
626,91 626,914
1,392
207,946 9 46
3,521,234
623,9 623,932 3,415,418
Liabilitiesand Capital NonCurrentLiability: Long-TermLiability ity Long Term Debt
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
Tot al Long- term Liability
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
TotalLiabilities
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000 8,000,000
-3,202,979
- 3,326,987
-3,446,023
- 3,574,947
- 3,709,649
-3,842,261
- 3,985,696
- 4,116,965
-4,242,608
- 4,363,491
-4,478,766
-4,584,582
4,797,021
4,673,013
4,553,977
4,425,053
4,290,351
4,157,739
4,014,304
3,883,035
3,757,392
3,636,509
3,521,234
3,415,418
Capital: Retainedearni ngs TotalCapital
Ma-LiThaiMassage Balance Sheet 2011 Ja n
Feb
Mar
Apr
May
J un
Jul
Au g
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash
2,642,446
Merchandis e Inventory TotalCurrentAssets
2,545,273
2,455,751
2,357,415
2,228,515
2,103,228
1,964,383
1,837,682
2,828
2,668
2,495
1,880
1,345
2,261
1,756
1,254
2,645,274
2,547,941
2,458,246
2,359,295
2,229,860
2,105,489
1,966,139
1,838,936
1,719,003
1,603,780
738
1,503,151
1,985
1,719,741
1,403,083
1,198
1,605,765
2,784
1,504,349
1,405,867
Fixed Assets: Fur niture and Fixt ures Less depreciation Equipment Less depreciation
415,986 1,590
414,396 414,396
1,590
207,946 1,392
412,806 412,806
1,590
206,554 206,554
TotalAssets
620,950
1,392
411,216 411,216
1,590
205,162 205,162
3,266,224
617,968
1,392
409,626 409,626
1,590
203,770 203,770
3,165,909
614,986
1,392
408,036 408,036
1,590
202,378 202,378
3,073,232
612,004
1,392
406,446 406,446
1,590
200,986 200,986
2,971,299
609,022
1,392
404,856 404,856
1,590
199,594 199,594
2,838,882
606,040
1,392
403,266 403,266
1,590
198,202 198,202
2,711,529
603,058
1,392
401,676 401,676
1,590
196,810 196,810
2,569,197
600,076
1,392
400,086 400,086
1,590
195,418 195,418
2,439,012
597,094
1,392
398,496 398,496
1,590
194,026 194,026
2,316,835
594,112
1,392
396,906
192,634 192,6
2,199,877
2,095,479
1,994,015
Liabilitiesand Capital Non CurrentLiability : Long-Term Liability Long Term Debt
8,000,000
8,000,000
8,000,000
7,989,328
7,953,661
7,917,994
7,882,327
7,846,660
7,810,993
7,775,326
7,739,659
7,703,992
Tot al Long- term Liability
8,000,000
8,000,000
8,000,000
7,989,328
7,953,661
7,917,994
7,882,327
7,846,660
7,810,993
7,775,326
7,739,659
TotalLiabilities
8,000,000
8,000,000
8,000,000
7,989,328
7,953,661
7,917,994
7,882,327
7,846,660
7,810,993
7,775,326
7,739,659
7,703,992 7,703,992
- 4,733,776
- 4,834,091
-4,926,768
- 5,018,029
- 5,114,779
-5,206,465
- 5,313,130
- 5,407,648
-5,494,158
- 5,575,449
-5,644,180
-5,709,977
3,266,224
3,165,909
3,073,232
2,971,299
2,838,882
2,711,529
2,569,197
2,439,012
2,316,835
2,199,877
2,095,479
1,994,015
Capital: Retainedearni ngs Totalliabilities&Equity lities&Equity
Ma-LiThaiMassage BalanceSheet 2012 J an
Feb
Mar
Ap r
May
Jun
Ju l
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash
1,331,354
Mer chandise I nventory TotalCurrentAssets
1,268,785
1,205,630
1,119,098
1,040,758
958,538
880,421
805,031
736,323
670,946
613,893
561,672
2,910
2,060
1,194
1,135
746
2,214
1,769
1,319
789
2,551
1,871
1,647
1,334,264
1,270,845
1,206,824
1,120,233
1,041,504
960,752
882,190
806,350
737,112
673,497
615,764
563,319
Fixed Assets: Furniture and Fixt ures Less depr eciat ion Equipment Less Less depre depreciation tion
396,906 1,590
395,316 395,316
1,590
191,242 1,392
393,726 393,726
1,590
189,850 189,8 189,850
TotalAssets
585,166
1,392
392,136 392,136
1,590
188,458 188,458 4 58
1,919,430
582,18 582,184
1,392
390,546 390,546
1,590
187,066 187,066 0 66
1,853,029
579,20 579,202
1,392
388,956 388,956
1,590
185,674 185,674 6 74
1,786,026
576,22 576,220
1,392
387,366 387,366
1,590
184,282 184,282 2 82
1,696,453
573,23 573,238
1,392
385,776 385,776
1,590
182,890 182,890 8 90
1,614,742
570,25 570,256
1,392
384,186 384,186
1,590
181,498 181,498 4 98
1,531,008
567,27 567,274
1,392
382,596 382,596
1,590
180,106 180,106
1,449,464
564,292 2 92
1,392
381,006 381,006
1,590
178,714 178,714
1,370,642
561,310 3 10
1,392
379,416 379,416
1,590
177,322 177,322
1,298,422
558,328 3 28
1,392
377,826
175,930 175,930
1,231,825
555,346 3 46
1,392
174,538
1,171,110
552,364 1,115,683
Liabilitiesan d Capital Non Current Liabilities: Long-TermLiability ty Long Term Debt
7,668,325
7,632,658
7,596,991
7,561,324
7,525,657
7,489,990
7,454,323
7,418,656
7,382,989
7,347,322
7,311,655
7,275,988
Total Long-t er m Liability
7,668,325
7,632,658
7,596,991
7,561,324
7,525,657
7,489,990
7,454,323
7,418,656
7,382,989
7,347,322
7,311,655
TotalLiab ilities
7,668,325
7,632,658
7,596,991
7,561,324
7,525,657
7,489,990
7,454,323
7,418,656
7,382,989
7,347,322
7,311,655
7,275,988 7,275,988
-5,748,895
-5,779,629
-5,810,965
-5,864,871
- 5,910,915
- 5,958,982
- 6,004,859
- 6,048,014
- 6,084,567
- 6,115,497
-6,140,545
-6,160,305
1,919,430
1,853,029
1,786,026
1,696,453
1,614,742
1,531,008
1,449,464
1,370,642
1,298,422
1,231,825
1,171,110
1,115,683
Capital: Retained earnings TotalCapital
Ma-LiThaiMassage BalanceSheet 2013 J an
Feb
Mar
Ap r
May
Ju n
Jul
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash
488,156
Merchandise Inv ent ory TotalCurrentAssets
461,642
429,083
370,601
307,651
236,244
164,350
101,169
32,697
16,126
8,573
21,815
1,609
1,094
1,108
888
2,104
1,500
854
2,120
1,789
1,389
1,475
1,500
489,765
462,736
430,191
371,489
309,755
237,744
165,204
103,289
34,486
17,515
10,048
23,315
Fixed Assets: Furnit ure and Fixt ures Less depr eciat ion Equipment Less Less depre depreciation tion
377,826 1,590
376,236 376,236
1,590
174,538 1,392
374,646 374,646
1,590
173,146 173,146 1 46
TotalFixedAssets
549,38 549,382
1,392 3 92
373,056 373,056
1,590
171,754 171,75 171,754
1,039,147
546,400
1,392
371,466 371,466
1,590
170,362 170,362 3 62
1,009,136
543,41 543,418
1,392
369,876 369,876
1,590
168,970 168,970 9 70
973,609
540,43 540,436
1,392
368,286 368,286
1,590
167,578 167,578 5 78
911,925
537,45 537,454
1,392
366,696 366,696
1,590
166,186 166,186 1 86
847,209
534,47 534,472
1,392
365,106 365,106
1,590
164,794 164,794
772,216
531,490 4 90
1,392
363,516 363,516
1,590
163,402 163,402
696,694
528,508 5 08
1,392
361,926 361,926
1,590
162,010 162,010
631,797
525,526 5 26
1,392
360,336 360,336
1,590
160,618 160,618
560,012
522,544
1,392
358,746
159,226 159,226
540,059
519,562
1,392
157,834 8 34
529,610
516,580 539,895
TotalAssets Liabilitiesan d Capital Non Current Liabilities: Long-TermLiability ty Long Term Debt
7,240,321
7,204,654
7,168,987
7,133,320
7,097,653
7,061,986
7,026,319
6,990,652
6,954,985
6,919,318
6,883,651
6,847,984
T otal Long- ter m Liability
7,240,321
7,204,654
7,168,987
7,133,320
7,097,653
7,061,986
7,026,319
6,990,652
6,954,985
6,919,318
6,883,651
TotalLiab ilities
7,240,321
7,204,654
7,168,987
7,133,320
7,097,653
7,061,986
7,026,319
6,990,652
6,954,985
6,919,318
6,883,651
6,847,984 6,847,984
-6,201,174
-6,195,518
- 6,195,378
- 6,221,395
- 6,250,444
- 6,289,770
# ######
- 6,358,855
-6,394,973
-6,379,259
-6,354,041
-6,308,089
1,039,147
1,009,136
973,609
911,925
847,209
772,216
696,694
631,797
560,012
540,059
529,610
539,895
Capital: Retained earnings TotalCapital
Ma-LiThaiMassage BalanceSheet 2014 J an
Feb
Mar
Ap r
May
J un
Jul
Aug
S ep
Oct
Nov
D ec
Assets CurrentAssets: Cash Mer ch and is eI eI nv en to ry TotalCurrentAssets
- 31,387
-24,618
-12,345
- 20,371
- 35,895
-48,814
-69,432
- 90,305
- 95,116
-82,104
-60,798
2, 91 0
2,879
2,845
2,810
2,200
2,176
1,700
1,680
2,700
2,790
2,740
- 35,229 3,895
- 28,477
- 21,739
- 9,500
-17,561
- 33,695
- 46,638
-67,732
-88,625
- 92,416
- 79,314
-58,058
-31,334
Fixed Assets: Furnit ure and Fixtures Less depr eciation Equipment L es s d ep re re ci at io io n
358,746 1,590
357,156 357,156
1,590
157,834 1 ,3 92
355,566 355,566
1,590
156,442 1 56 56 ,4 42
TotalAssets
5 13 13 ,5 98 98
1 ,3 92 92
353,976 353,976
1,590
155,050 1 55 55 ,0 50
485,121
5 10 10 ,6 16
1 ,3 92 92
352,386 352,386
1,590
153,658 1 53 ,6 58 58
488,877
5 07 07 ,6 34
1 ,3 92
350,796 350,796
1,590
152,266 1 52 52 ,2 66 66
498,134
5 04 ,6 52 52
1 ,3 92
349,206 349,206
1,590
150,874 1 50 50 ,8 74
487,091
5 01 01 ,6 70 70
1 ,3 92 92
347,616 347,616
1,590
149,482 1 49 49 ,4 82
467,975
4 98 98 ,6 88
1 ,3 92 92
346,026 346,026
1,590
148,090 1 48 ,0 90 90
452,050
4 95 95 ,7 06
1 ,3 92
344,436 344,436
1,590
146,698 1 46 46 ,6 98 98
427,974
4 92 ,7 24 24
1 ,3 92
342,846 342,846
1,590
145,306 1 45 45 ,3 06
404,099
4 89 89 ,7 42 42
1 ,3 92 92
341,256 341,256
1,590
143,914 1 43 43 ,9 14
397,326
4 86 86 ,7 60
1 ,3 92 92
339,666
142,522 1 42 ,5 22 22
407,446
4 83 83 ,7 78
1 ,3 92
1 41 41 ,1 30 30
425,720
4 80 ,7 96 96 449,462
Liabilitiesand tiesand Capital Non Current Liabilities: Long-TermLiability Long Term Debt
6,812,317
6,776,650
6,740,983
6,705,316
6,669,649
6,633,982
6,598,315
6,562,648
6,526,981
6,491,314
6,455,647
6,419,980
Total Long- term Liability
6,812,317
6,776,650
6,740,983
6,705,316
6,669,649
6,633,982
6,598,315
6,562,648
6,526,981
6,491,314
6,455,647
TotalLiab ilities
6,812,317
6,776,650
6,740,983
6,705,316
6,669,649
6,633,982
6,598,315
6,562,648
6,526,981
6,491,314
6,455,647
6,419,980 6,419,980
-6,327,196
-6,287,773
- 6,242,849
- 6,218,225
-6,201,674
-6,181,932
- 6,170,341
- 6,158,549
-6,129,655
-6,083,868
- 6,029,927
- 5,970,518
485,121
488,877
498,134
487,091
467,975
452,050
427,974
404,099
397,326
407,446
425,720
449,462
Capital: Retained earnings TotalCapital
Profit – Loss sale decrease 5%
Ma-LiThaiMassage Profit / Loss Statement 2010
J an
Revenues Less Cash Discount Net Revenues CostofGoodsSold: Beginning inventory Merchandise purchases Costof GoodsAvailableFor Sale Less ending inventory GrossMargin Operatingex penses: SalesExpense Foot oil Foot washing liquid Advertising cost Decoration cost AdministrativeExpenses Salaries and Wages Rent Electricity Water Telephone cost Flower cost Pillow Bed sheet Towel Aroma Squab Basket Cotton clothes Lanna trousers Slipper Elect ric light bulb Cash bill Stationery Uniform EBIT LessGeneral Expenses: Interest EBT Less Taxes NetProfit
Feb
71,013 455 70,558 0 1,920 1,920 1,160
76,950 0 76,950 1,160 480 1,640 750
760 69,798
480 1,440 5,500 3,000,000 3,007,420 83,291 60,000 7,865 1,900 300 1,000 3,600 4,500 10,800 600 4,000 1,180 18,000 11,880 6,000 5,850 45 129 8,750
86,260 60,000 8,765 1,699 320 800 0 0 0 600 0 0 0 0 0 0 45 0 0
750 480 1,230 750
890
158,489 1 64,401
86,046 60,000 8,834 1,500 322 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
750 480 1,230 520
480
158,347 1 64,049
80,489 60,000 7,321 1,200 290 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
520 1,920 2,440 1,980
710
150,945 1 56 56,325
77,449 60,000 6,987 980 310 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1,980 480 2,460 1,980
460
147,371 1 54,165
76,143 60,000 5,589 890 330 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1,980 480 2,460 2,015
480
144,597 1 49,855
74,409 60,000 5,987 889 300 1,000 0 0 10,800 600 0 0 0 0 0 0 45 129 0
2,015 480 2,495 2,004
445
154,159 1 59 59,071
77,663 60,000 6,532 789 260 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
2,004 480 2,484 1,986
491
146,889 1 51,781
82,175 60,000 6,987 987 289 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1,986 480 2,466 1,890
498
152,083 1 56,563
89,087 60,000 8,987 1,120 299 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1,890 480 2,370 1,685
576
161,138 1 66 66,918
116,090 455 115,635 1,685 1,920 3,605 2,986
685 93,450
480 0 5,390 0
5,780
Dec
94,525 390 94,135
81,702
480 0 5,300 0
4,480
Nov
82,603 325 82,278
66,587
480 0 4,000 0
4,892
Oct
68,780 1,695 67,085
56,179
480 0 4,412 0
4,912
Sep
59,755 3,085 56,670
51,303
480 0 4,432 0
5,258
Aug
53,248 1,500 51,748
52,910
480 0 4,778 0
6,794
Jul
56,715 3,325 53,390
55,130
480 1,440 4,874 0
5,380
Jun
60,610 5,020 55,590
63,068
480 0 4,900 0
5,702
May
65,408 1,630 63,778
80,680
480 0 5,222 0
5,912
Apr
81,225 65 81,160
76,060
480 0 5,432 0
229,690 3, 3,237,110
Mar
95,048 60,000 8,996 1,189 310 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
5,870
167,188 1 73,058
619 115,016
480 1,440 5,490 0
7,410
105,830 60,000 8,790 1,190 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
177,755
185,165
-3,167,312
-88,341
- 83,369
-93,257
-99,035
-96,945
-107,768
-95,602
-89,976
-85,216
- 79,608
-70,149
35,667 -3,202,979 0 -3,202,979
35,667 -124,008 0 -124,008
35,667 - 119,036 0 - 119,036
35,667 -128,924 0 -128,924
35,667 -134,702 0 -134,702
35,667 - 132,612 0 - 132,612
35,667 -143,435 0 -143,435
35,667 -131,269 0 -131,269
35,667 - 125,643 0 - 125,643
35,667 -120,883 0 -120,883
35,667 -115,275 0 -115,275
35,667 -105,816 0 - 105,816
Ma-LiThaiMassage Profit / Loss Statement 2011
Jan
Revenues Less Cash Discount Net Revenues CostofGoodsSold: Beginning inventory Merchandise purchases Costof GoodsAvailableFor Sale Less ending inventory GrossMargin Operatingexp enses: SalesExpense Foot oil Foot washing liquid Advertising cost AdministrativeExpenses Salaries and Wages Rent Electricity Water Telephone cost Flower cost Pillow Bed sheet Towel Aroma Squab Basket Cott on clothes Lanna t rousers Slipper Electric light bulb Cash bill St ationery Uniform EBIT LessGeneral Expenses: Interest EBT Less Taxes NetProfit
Feb
125,210 520 124,690 2,986 480 3,466 2,828
128,345 325 128,020 2,828 480 3,308 2,668
638 124,052
480 0 5,532 110,390 60,000 9,989 2,434 300 1,000 0 0 10,800 600 0 0 18,000 11,880 6,000 0 45 129 0
480 0 5,611
2 31 5, 67
111,958 60,000 9,998 2,236 300 800 0 0 0 600 0 0 0 0 0 0 45 0 0
2,668 480 3,148 2,495
640
480 0 5,557
1 85 85 9 ,37
118,584 60,000 8,990 2,400 299 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
2,495 0 2,495 1,880
653
0 0 5,379
1 91 91, 918
104,571 60,000 8,199 2,189 159 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1,880 0 1,880 1,345
615
0 0 5,200
1 76 76 7, 63
99,513 60,000 6,756 2,239 150 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1,345 1,440 2,785 2,261
535
0 1,440 4,200
1 70 70 3, 03
99,655 60,000 6,790 1,980 250 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
2,261 0 2,261 1,756
524
0 0 4,199
1 70 70 3, 20
96,734 60,000 7,276 1,988 300 1,000 0 0 10,800 600 0 0 0 0 0 0 45 129 0
1,756 0 1,756 1,254
505
0 0 3,990
1 78 78, 87 2
98,183 60,000 7,769 1,877 250 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1,254 0 1,254 738
502
0 0 3,899
1 69 69 7, 24
104,500 60,000 7,865 1,789 299 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
738 1,920 2,658 1,985
516
480 1,440 4,566
1 76 76 0 ,98
115,259 60,000 11,897 2,987 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1,985 0 1,985 1,198
673
185,820 0 185,820 1,198 2,400 3,598 2,784
787 171,063
6,486
0 0 4,988
1 92 92, 088
124,308 60,000 10,098 2,788 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
1 98 98, 57 4
Dec
172,045 195 171,850
152,950
3,899
17 179 9, 97
Nov
153,948 325 153,623
129,154
3,990
1 73 73 7, 14
Oct
134,330 4,660 129,670
114,863
4,199
18 18 3, 07 1
Sep
119,795 4,430 115,365
112,073
5,640
1 75 75, 960
Aug
116,898 4,320 112,578
119,941
5,200
1 75 75 5 ,03
J ul
122,740 2,275 120,465
114,420
5,379
1 82 82 1, 42
Jun
122,455 7,500 114,955
126,548
6,037
1 97 97, 95 5
May
132,573 5,410 127,163
140,945
6,091
19 192 0 ,28
Apr
141,598 0 141,598
127,380
6,012
2 37 37 5, 79
Mar
4,988
960 1,440 5,409
1 99 99 1, 39
131,195 60,000 11,290 2,897 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
2 04 04 1, 27
814 185,006
7,809
2 07 07 3 , 2 7 21 5, 13 6
- 113,527
- 64,648
-57,010
-55,594
-61,083
-56,019
-70,998
-58,851
- 50,843
-45,624
-33,064
-30,130
35,667 - 149,194 0 - 149,194
35,667 -100,315 0 -100,315
35,667 -92,677 0 -92,677
35,667 -91,261 0 -91,261
35,667 -96,750 0 -96,750
35,667 -91,686 0 -91,686
35,667 -106,665 0 -106,665
35,667 -94,518 0 -94,518
35,667 - 86,510 0 - 86,510
35,667 -81,291 0 -81,291
35,667 -68,731 0 -68,731
35,667 - 65,797 0 - 65,797
Ma-LiThaiMassage P rof it / L oss S ta te m e n t 2012 R ev enu es L es s Cas h Dis c ou nt Net R ev enu es Cost of Goods Sold : B egi nni ng i nv ent o r y M er c h and i s e pu r c h as es Cost of Goods Available For Sale L es s endi ng i nve nt or y Gross Margin Operating expenses: Sales Expense F o o t o il F o o t w as h ing li q ui d A d v er t is i ng c o s t Administrative Administr ative Expenses Salar i es and W ages R ent El ec t r i c it y W at er T el eph o ne c o s t F l o w er c os t Pi ll ow B ed s heet T o w el A r o ma Sq u ab B as k et Co t t o n c lo t h es L anna t r o us er s Sl ipper Elec t r ic li gh t bu l b Cas h bi ll St at io ner y U ninifo rm rm EBIT Less GeneralExpenses: I nt er es t EBT Les s T axes Net Profit
Jan
F eb
2 1 7 ,6 9 3 0 2 1 7 ,6 9 3 2 ,7 8 4 960 3 ,7 4 4 2 ,9 1 0
96 0 0 5 ,1 0 0 1 3 7 ,63 1 6 0 ,00 0 1 1 ,89 0 2 ,45 5 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 129 0
2 3 1,9 4 3 130 2 3 1,8 1 3 2 ,9 1 0 0 2 ,9 1 0 2 ,0 6 0
83 83 4 2 1 6 ,8 5 9
6 ,0 6 0
0 0 5 ,3 0 0
21 21 4,4,05 0
1 4 4 ,7 5 6 6 0 ,0 0 0 1 1 ,9 0 7 2 ,3 2 2 300 800 0 0 0 600 0 0 0 0 0 0 45 0 0
2 20 20 1, 10 10
Ma r
2 42 ,1 0 8 0 2 42 ,1 0 8 2 ,0 6 0 0 2 ,0 6 0 1,1 9 4
85 85 0 2 3 0,9 6 3
5 ,3 0 0
0 0 5,2 0 0
22 22 0,0,7 30 30
1 4 9,8 3 9 6 0,0 0 0 1 1,8 8 9 2,1 8 8 300 1,0 0 0 0 0 0 600 0 0 0 0 0 5 ,8 50 45 0 0
22 22 6,6,0 30 30
Ap r
2 1 2 ,75 3 1 6 ,19 1 1 9 6 ,56 2 1 ,1 94 4 80 1 ,6 74 1 ,1 35
86 86 6 2 41 ,2 4 2
5,2 0 0
4 80 0 4 ,9 0 0
23 23 1,1,7 11 11
1 35 ,1 6 1 60 ,0 0 0 9 ,8 7 7 1 ,8 99 3 00 1 ,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
23 23 6,6,9 11 11
Ma y
1 9 7 ,5 5 3 2 ,8 9 1 1 9 4 ,6 6 2 1 ,1 3 5 0 1 ,1 3 5 74 6
53 539 1 9 6 ,02 3
5 ,3 80
0 0 4 ,20 0
20 208 8, 82 82
1 2 7 ,56 1 6 0 ,00 0 8 ,95 6 1 ,98 8 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
21 21 4,4,2 62 62
- 3 ,25 1
4 ,9 3 3
4,3 3 1
- 1 8 ,2 39
3 5 ,66 7 - 38,918 0 - 38,918
3 5 ,6 6 7 - 30,734 0 - 30,734
3 5,6 6 7 - 3 1,3 3 6 0 - 31,336
3 5 ,6 67 - 5 3 ,9 06 0 - 5 3 ,9 06
Ju n
1 9 3,6 5 8 1 ,7 1 6 1 9 1 ,9 4 2 746 1 ,9 2 0 2,6 6 6 2 ,2 1 4
38 38 9 1 9 4 ,2 7 3
480 1 ,4 4 0 4 ,3 0 0
4 ,20 0
Ju l
-
2 04 04 6, 5 0
2 ,2 1 4 0 2,2 1 4 1,7 6 9
0 0 3 ,9 8 8
1 2 5 ,6 1 4 6 0 ,0 0 0 8 ,2 4 5 1 ,8 6 6 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 20 20 0,0,45 0
1 92 ,0 4 3 883 1 91 ,1 6 0
45 45 2 1 9 1 ,4 9 0
6 ,2 2 0
Au g
0
19 19 7,7,6 70 70
20 20 3,3,8 90 90
1 ,7 69 0 1 ,7 69 1 ,3 1 9
0 0 3 ,7 6 6
1 2 4 ,8 0 6 6 0 ,0 0 0 8,1 6 7 1,8 9 0 300 1,0 0 0 0 0 0 600 0 0 0 0 0 0 45 1 29 19 19 6,6,9 37 37
20 20 0,0,9 25 25
1 ,3 1 9 0 1 ,31 9 78 9
0 0 3 ,9 88
3 ,7 6 6
19 198 6, 24 24
20 202 3, 90 90
2 3 5 ,6 4 8 65 2 3 5 ,5 8 3 789 2 ,4 0 0 3,1 8 9 2 ,5 5 1
53 53 0 2 1 0 ,0 0 7
960 1 ,4 4 0 4 ,9 9 9
3 ,98 8
13 4 ,5 91 6 0 ,00 0 8 ,60 0 1 ,76 9 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
Nov
2 1 1 ,6 1 3 1 ,0 7 6 2 1 0 ,5 3 7
45 450 19 4 ,9 02
1 26 ,8 7 3 60 ,0 0 0 8 ,0 0 7 1 ,7 9 9 300 1 ,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
O ct
1 9 6 ,17 5 8 23 19 5 ,3 52
44 44 5 1 90 ,7 1 5
3,9 8 8
Sep
20 20 6,6,9 05 05
21 21 0,0,89 3
2,5 5 1 0 2,5 5 1 1,8 7 1
0 0 5 ,1 2 0
1 4 6 ,6 0 9 6 0 ,0 0 0 1 1 ,7 8 9 2 ,4 6 6 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
2 43 ,2 0 0 0 2 43 ,2 0 0
63 63 8 2 3 4 ,9 4 5
7 ,3 9 9
D ec
22 22 2,2,8 09 09
23 23 0,0,2 08 08
1 ,8 71 480 2 ,3 5 1 1 ,64 7
68 68 0 2 4 2,5 2 0
480 0 5,2 9 9
5 ,1 2 0
1 5 0 ,3 8 5 6 0 ,0 0 0 1 1 ,8 9 1 2 ,5 6 0 300 1,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
25 5 ,4 55 1 30 25 5 ,3 25
704 25 4 ,6 21
5 ,7 79
1 56 ,5 1 3 60 ,0 0 0 11 ,8 8 8 2 ,5 8 9 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
22 22 6,6,7 81 81
23 23 1,1,9 01 01
0
23 23 2,2,9 35 35
2 38 38 7, 14 14
- 1 0 ,37 7
- 1 2 ,4 0 0
- 1 0,2 1 0
- 7 ,4 8 8
- 88 6
4 ,7 3 7
1 0 ,6 1 9
15 ,9 0 7
3 5 ,66 7 4 6 ,0 4 4 0 4 6 ,0 4 4
3 5 ,6 6 7 - 4 8 ,0 6 7 0 - 4 8 ,0 6 7
3 5,6 6 7 - 4 5,8 7 7 0 - 4 5,8 7 7
35 ,6 6 7 - 43 ,1 5 5 0 - 43 ,1 5 5
3 5 ,66 7 - 3 6 ,55 3 0 - 3 6 ,55 3
3 5 ,6 6 7 - 3 0 ,9 3 0 0 - 3 0 ,9 3 0
3 5 ,6 6 7 - 2 5 ,0 4 8 0 - 2 5 ,0 4 8
35 ,6 6 7 - 19 ,7 6 0 0 - 19 ,7 6 0
Ma-LiThaiMassage Prof it / Loss Sta te m e n t 2013 R evenu es L es s Cas h Dis c o u nt Net R ev enu es Cost of Goods Sold : B eginning i nv ent o r y M er c h andi s e pu r c has es Cost of Goods Available For Sale L es s endi ng inv ent o r y Gross Margin Operatingexpenses: SalesExpense F o ot o il F o ot w as h ing liq u id Advertisingcost Administrative Expenses Sal ar i es and W ages R ent Elec t r i c it y W at er T elepho ne c o s t F lo w er c os t Pil lo w B ed s heet T o w el Ar o ma Sq uab Bas k et Cot t on c lo t h es Lanna t r ou s er s Slipper El ec t r ic li gh t b ul b Cas h bi ll St at io ner y Unifor m EBIT LessGeneralExpenses: I nt er es t EBT L es s T axes Net Profit
Jan
Fe b
31 6 ,4 9 3 65 31 6 ,42 8 1 ,64 7 96 0 2 ,60 7 1 ,60 9
96 0 0 5,500 1 90 ,11 9 60 ,00 0 13 ,10 0 2 ,19 9 30 0 1 ,00 0 0 0 1 0 ,8 0 0 600 0 0 1 8 ,0 0 0 1 1 ,8 8 0 6 ,0 0 0 0 45 129 0
3 2 6 ,3 2 5 0 3 2 6 ,3 2 5 1 ,6 0 9 480 2 ,0 8 9 1 ,0 9 4
99 99 8 31 5 ,43 0
6 ,46 0
480 0 5 ,5 0 0
31 314 1, 7 2
19 4 ,7 9 8 6 0 ,0 0 0 1 3 ,3 7 8 2 ,2 5 6 300 800 0 0 0 600 0 0 0 0 0 5,8 50 45 0 0
32 0,0,63 2
Ma r
3 0 5,5 68 0 3 0 5,5 6 8 1 ,0 9 4 960 2 ,0 5 4 1 ,1 0 8
99 99 5 3 2 5 ,3 3 0
5 ,9 8 0
960 0 5 ,2 0 0
27 27 8,8,0 27 27
1 8 5 ,1 3 1 6 0 ,0 0 0 1 3 ,3 8 9 2 ,1 9 0 300 1,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
28 28 4,4,0 07 07
Apr
2 46 ,3 83 2,4 34 2 43 ,9 49 1,1 08 4 80 1,5 88 8 88
94 94 6 3 0 4,6 2 2
6 ,1 6 0
4 80 0 4,8 00
26 26 2,2,6 55 55
1 5 3,1 64 6 0,0 00 1 1,2 22 1,9 88 3 00 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
26 26 8,8,8 15 15
Ma y
23 9 ,35 3 2 ,93 5 2 36 ,41 8 88 8 1 ,92 0 2 ,80 8 2 ,10 4
70 700 2 43 ,2 49
5,2 80
48 0 1 ,44 0 4 ,2 00
22 22 8,8,3 19 19
1 49 ,17 4 60 ,00 0 9 ,98 0 1 ,87 7 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
23 23 3,3,5 99 99
Jun
2 1 2 ,2 7 8 2 ,7 8 7 20 9 ,4 9 1 2 ,1 0 4 0 2 ,1 0 4 1 ,5 0 0
70 70 4 2 35 ,71 4
0 0 3 ,90 0
6 ,12 0
J ul
2 29 29 0, 9 6
1 ,5 0 0 0 1 ,5 0 0 854
0 0 3 ,7 8 9
13 4 ,9 2 4 6 0 ,0 0 0 9 ,8 7 7 1 ,9 0 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 22 222 9, 7 6
2 3 2,2 2 8 3 ,5 4 3 2 2 8 ,6 8 5
60 60 4 20 8 ,8 8 7
3 ,9 0 0
Aug
0
20 20 8,8,6 46 46
21 21 2,2,5 46 46
8 54 1,9 20 2,7 74 2,1 20
4 80 1,4 40 3,7 7 8
1 4 4 ,8 9 9 6 0 ,0 0 0 8 ,9 0 0 1 ,7 6 5 300 1 ,0 0 0 0 0 1 0,8 00 6 00 0 0 0 0 0 0 45 12 9 22 22 8,8,4 38 38
23 23 2,2,2 27 27
2 53 ,84 0 18 ,90 9 2 34 ,93 1 2 ,12 0 48 0 2 ,60 0 1 ,78 9
1,6 54 2 2 9,6 23
4 80 0 3 ,9 90
5,6 98
1 4 5,0 89 6 0,0 00 8,8 87 1,5 67 3 00 1,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
O ct
2 32 ,6 08 1,3 31 2 3 1,2 77
64 64 6 2 2 8 ,0 3 9
3 ,7 8 9
S ep
21 21 7,7,4 88 88
22 22 3,3,1 86 86
1 ,7 8 9 48 0 2 ,2 6 9 1 ,38 9
48 0 0 4 ,79 9
1 57 ,6 05 60 ,00 0 8 ,99 7 1 ,55 4 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
33 2 ,6 4 3 65 33 2 ,5 7 8
81 81 1 2 34 ,12 0
4 ,47 0
Nov
23 230 1, 0 1
2 34 34 5, 7 1
1 ,3 8 9 960 2 ,3 4 9 1 ,4 7 5
960 0 5 ,1 2 3
19 8 ,90 6 6 0 ,0 0 0 1 1 ,9 0 0 2 ,2 8 7 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 5 0 ,5 5 0 0 3 5 0 ,5 5 0
88 88 0 33 1 ,6 9 8
5 ,27 9
D ec
27 27 5,5,03 8
28 0,0,3 17 17
1,4 75 960 2,4 35 1,5 0 0
87 87 4 3 4 9 ,6 7 6
960 0 4 ,9 1 0
6 ,0 8 3
2 0 5 ,4 8 5 6 0 ,0 0 0 1 2 ,9 8 0 2 ,2 9 8 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
3 7 9,8 10 0 3 7 9,8 10
93 935 3 7 8,8 75
5,8 70
2 1 4,4 1 5 6 0,0 00 1 2,7 80 2,2 46 3 00 1,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
28 28 2,2,7 08 08
28 28 8,8,7 91 91
0
29 29 1,1,3 86 86
2 97 97 2, 56 56
- 5 ,20 2
4 1 ,3 2 3
3 5,8 0 7
9,6 50
6 ,61 8
- 3 ,6 5 9
- 4 ,1 8 8
6,4 37
- 45 1
5 1 ,3 8 1
6 0 ,8 8 5
8 1,6 19
3 5 ,66 7 - 40 ,86 9 0 -40,869
3 5 ,6 6 7 5 ,6 5 6 0 5 ,6 5 6
3 5 ,6 6 7 140 0 140
3 5,6 67 -26,017 0 - 2 6,0 17
35 ,66 7 - 29 ,04 9 0 - 29 ,04 9
3 5 ,6 6 7 - 3 9 ,3 2 6 0 - 3 9 ,3 2 6
3 5 ,6 6 7 - 3 9 ,8 5 5 0 - 3 9 ,8 5 5
3 5,6 67 - 2 9,2 30 0 - 2 9,2 30
35 ,66 7 - 36 ,11 8 0 - 36 ,11 8
3 5 ,6 6 7 1 5 ,7 1 4 0 1 5 ,7 1 4
3 5 ,6 6 7 2 5 ,2 1 8 0 2 5 ,2 1 8
3 5,6 67 4 5,9 52 0 4 5,9 52
Ma-LiThaiMassage P rof it / L oss St at em e n t 2014 R evenu es L es s Cas h Di s c ou nt Net R ev enues Cost of Goods Sold : B eginning i nvent o r y M er c h and is e pu r c h as es Cost of Goods Available For Sale Les s end ing i nvent o r y Gross Margin Operatingexpenses: SalesExpense F o ot o il F o ot w as h i ng li qu i d A dv er t i s ing c o s t Administrative Administr ative Expenses Salar i es and W ages R ent Elec t r i c it y W at er T eleph one c os t F lo w er c os t Pill o w Bed s h eet T o w el Ar o ma Squ ab Bas k et Co t t on c lo t h es Lanna t r o us er s Slipper El ec t r ic li ght b u lb Cas h bi ll St at io ner y U ninifor m EBIT LessGeneralExpenses: I nt er es t EBT L es s T axes Net Profit
Jan
Feb
3 84 ,3 70 65 3 84 ,3 05 1 ,5 0 0 2 ,4 0 0 3 ,9 0 0 2 ,9 1 0
960 1,4 4 0 5,0 0 0 2 2 1 ,6 8 3 6 0,0 0 0 1 3,3 3 9 2,2 9 9 300 1,0 0 0 3,6 00 4 ,5 00 10 ,8 00 6 00 4 ,0 00 1 ,1 80 18 ,00 0 1 1 ,88 0 6 ,00 0 0 45 129 0
3 82 ,2 80 0 3 8 2,2 80 2 ,91 0 96 0 3 ,87 0 2 ,87 9
99 9 90 3 83 ,3 15
7 ,4 0 0
960 0 5 ,0 0 0
35 35 9,9,3 55 55
2 2 2 ,5 3 8 6 0 ,0 0 0 1 3 ,3 8 0 2 ,5 7 6 300 800 0 0 0 6 00 0 0 0 0 0 0 45 0 0
36 366 7, 55 55
Ma r
3 8 9,5 9 5 0 3 8 9,5 9 5 2 ,87 9 96 0 3 ,83 9 2 ,84 5
99 9 91 3 81 ,2 89
5 ,96 0
960 0 5 ,2 0 0
30 30 0,0,2 39 39
2 2 4 ,2 9 5 6 0 ,0 0 0 1 3 ,4 0 0 2 ,2 1 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
30 306 1, 99 99
Apr
3 5 0,5 5 0 3,1 2 1 3 4 7,4 2 9 2 ,84 5 9 60 3 ,80 5 2 ,8 10
99 9 94 3 8 8,6 0 1
6 ,16 0
960 0 3 ,9 0 0
30 30 1,1,85 0
2 0 5 ,2 4 8 6 0 ,0 0 0 1 1 ,9 9 0 2 ,1 0 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 08 08,0 10 10
Ma y
28 28 1,1,28 3
3 3 2,6 4 3 2 ,1 3 3 3 3 0 ,5 1 0 2 ,8 10 4 80 3 ,2 90 2 ,2 00
99 9 95 3 4 6,4 3 4
480 0 2 ,9 9 9
4 ,86 0
2 86 86,1 43 43
Ju n
1 9 7 ,7 1 9 6 0 ,0 0 0 1 1 ,9 9 9 2 ,0 6 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 3 5 ,9 6 8 3 ,4 3 0 3 3 2 ,5 3 8 2 ,2 00 9 60 3 ,1 60 2 ,1 76
1 ,0 9 0 3 2 9,4 2 0
960 0 3 ,7 7 7
3 ,4 79
J ul
27 27 7,7,2 02 02
2 ,1 76 480 2,6 56 1,7 0 0
48 0 0 3 ,89 0
19 7 ,4 8 1 6 0 ,0 0 0 9 ,9 8 2 2 ,0 0 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 27 273 7, 23 23
3 3 8 ,9 6 0 4 ,1 2 2 3 3 4 ,8 3 8
98 9 84 3 3 1 ,5 5 4
4 ,7 37
Au g
27 271 4, 08 08
27 27 6,6,1 45 45
1,7 0 0 960 2,6 6 0 1,6 8 0
96 0 0 3 ,98 7
19 8 ,26 5 6 0 ,00 0 9 ,12 7 1 ,9 8 8 300 1 ,0 0 0 0 0 1 0 ,8 0 0 600 0 0 0 0 0 0 45 129 0
3 3 0 ,1 7 3 7 ,2 1 0 3 2 2 ,9 6 3
95 956 3 3 3 ,8 8 2
4,3 7 0
Sep
28 282 2, 54 54
28 28 6,6,6 24 24
1,6 8 0 1 ,9 2 0 3,6 0 0 2 ,7 0 0
48 0 1 ,44 0 4 ,1 00
19 6 ,24 6 6 0 ,00 0 9 ,39 9 1 ,98 7 30 0 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 5 7 ,2 0 0 1 ,91 7 3 5 5 ,2 8 3
98 980 3 2 1 ,9 8 3
4,9 4 7
O ct
26 26 9,9,5 77 77
27 27 4,4,5 24 24
2 ,7 0 0 960 3 ,6 6 0 2 ,7 9 0
9 60 0 4 ,8 99
2 09 ,7 60 60 ,00 0 9 ,87 7 2 ,22 0 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 9 1 ,9 7 0 0 39 1 ,9 7 0
90 900 3 5 4 ,3 8 3
6 ,0 2 0
Nov
28 28 3,3,8 02 02
28 28 9,9,8 22 22
2 ,7 9 0 960 3 ,7 5 0 2 ,7 4 0
9 60 0 5,1 20
2 27 ,3 83 60 ,0 00 11 ,8 99 2 ,56 0 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
41 1 ,82 5 0 41 1 ,82 5
87 870 39 1 ,1 0 0
5 ,8 5 9
Dec
30 30 3,3,7 87 87
30 30 9,9,6 46 46
9 60 1 ,4 40 5,3 0 0
6 ,0 8 0
0
2 ,7 4 0 2 ,4 0 0 5 ,1 4 0 3 ,8 9 5
1 ,01 0 41 0 ,81 5
2 37 ,7 85 60 ,0 00 13 ,1 00 2 ,2 97 3 00 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
42 1 ,56 3 0 42 1 ,56 3
31 31 5,5,1 27 27
2 4 0,2 7 9 6 0,0 00 13 ,0 10 2 ,3 08 3 00 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 32 32 1,1,20 7 0
1 ,2 45 42 0 ,31 8
7 ,7 0 0
31 31 7,7,5 42 42
3 25 25 2, 42 42
16 ,5 60
75 ,0 90
8 0,5 9 1
6 0,2 9 1
5 2,2 1 8
5 5 ,4 0 9
4 7 ,2 5 8
4 7 ,4 5 9
6 4 ,5 6 1
8 1 ,4 5 4
8 9 ,60 8
9 5 ,07 6
35 ,6 67 - 19 ,1 07 0 -19,107
35 ,6 67 39 ,4 23 0 39 ,4 23
3 5,6 67 4 4,9 24 0 4 4,9 24
3 5,6 6 7 2 4,6 2 4 0 2 4,6 2 4
3 5,6 6 7 1 6,5 5 1 0 1 6,5 5 1
3 5 ,6 6 7 1 9 ,7 4 2 0 1 9 ,7 4 2
3 5 ,6 6 7 1 1 ,5 9 1 0 1 1 ,5 9 1
3 5 ,6 6 7 1 1 ,7 9 2 0 1 1 ,7 9 2
3 5 ,6 6 7 2 8 ,8 9 4 0 2 8 ,8 9 4
3 5 ,6 6 7 4 5 ,7 8 7 0 4 5 ,7 8 7
3 5 ,66 7 5 3 ,9 4 1 0 5 3 ,94 1
3 5 ,66 7 5 9 ,40 9 0 5 9 ,40 9
Balance Sheet sale decrease 10% Ma-LiThaiMassage Balance Sheet 2010 J an
Fe b
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
O ct
Nov
Dec
Assets Current Assets: Cas h M er c handis e I nv ent o r y TotalCurrentAssets Fixed Assets: Fur nit ur e and Fixtur es Les s depr ec iat io n Equipm ent L es es s d ep ep r ec ec ia titi o n TotalAssets
4,139,772 1,160 4,140,932 4 35,066 1,590 224,650 1 ,3 92 92
Liabilities and Capital Non Current Liability : Long-Term Liability Lo ng Ter m Debt To t al Lo ng-ter m Liabil it y TotalLiabilities Capital: Retained earnings TotalCapital
433,476 2 23 23 ,2 58 58
6 56 56 ,7 34 34 4,797,666
4 ,019,646 750 4,020,396 433,4 76 1,590 223,258 1 ,3 92 92
8,000,000
431,886 2 21 21 ,8 66 66
6 53 53 ,7 52 52 4,674,148
3,903 ,845 750 3,90 4,595 431,886 1,590 221,866 1 ,3 92 92
8,0 00,000
430,296 2 20 20 ,4 74 74
6 5 0,0, 77 77 0 4,5 55,365
3,778,926 520 3,779,44 6 430,296 1,590 220,474 1 ,3 92 92
8,000,000
428,706 2 19 19 ,0 82 82
6 47 47 ,7 8 8 4,427,2 34
3,646,632 1,980 3,648,612 428,706 1,590 21 9,082 1 ,3 92 92
8,000,000
427,116 2 17 17 ,6 90 90
6 44 44 ,8 06 06 4,293,418
8 ,000,000
3,518,025 1,980 3,520,005 427,116 1,5 90 217,69 0 1 3, 9 2
425 ,526 2 1 6,6, 29 29 8
6 4 1 ,8 24 24 4,161,829
8,000 ,000
3,378,650 2,015 3,380,665 425,526 1,590 216,298 1 ,3 92 92
423,93 6 2 14 14 9, 0 6
6 3 8,8, 84 84 2 4,019 ,507
8,000,00 0
3,251,317 2,00 4 3,253,321 423,936 1,590 214,906 1 ,3 92 92
422,346 2 13 13 ,5 14 14
6 35 35 ,8 60 60 3,889,181
8,000,000
3,129,379 1,986 3,131,365 422,346 1,590 213,514 1 ,3 92 92
420,756 2 12 12 ,1 22 22
6 32 32 ,8 78 78 3,764,243
8,000,000
3,011,915 1,890 3,013,805 420,756 1,590 212,122 1 ,3 92 92
419,166 2 10 10 ,7 30 30
6 29 29 ,8 96 96 3,643,701
8,000,000
2,899,855 1,685 2,901,540 419,166 1,590 210,730 1 ,3 92 92
417,576 2 09 09 ,3 38 38
6 26 26 ,9 14 14 3,528,454
8,000,000
2,79 5,180 2,986 2,7 98,166 417,576 1,590 209,338 1 ,3 92 92
415,986 2 07 07 ,9 46 46
6 23 23 ,9 32 32 3,422,098
8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,0 00,000 8,00 0,000
8,000,0 00 8,000,00 0
8,000,000 8,000,000
8,000,000 8,000,000
8,000 ,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,0 00,000
- 3 , 20 2, 3 34 4,797,666
- 3,325,852 4,674,148
- 3,4 44,635 4,5 55,365
-3,572,7 66 4,427,2 34
- 3 ,7 0 6 ,5 8 2 4,293,418
- 3 ,8 3 8 , 1 7 1 4,161,829
- 3,980 ,493 4,019 ,507
-4,110,819 3,889,181
- 4 , 2 3 5 ,7 5 7 3,764,243
- 4 ,3 5 6 ,2 9 9 3,643,701
- 4,471,546 3,528,454
- 4,577,902 3,422,098
J an
F eb
Mar
Ap r
Ma y
Ju n
Ju l
Au g
S ep
O ct
Nov
D ec
Ma-LiThaiMassage Balance Sheet 2011 Assets Current Assets: Cash Mer c handis e Inv ent or y TotalCurrent Assets Fixed Assets: F ur nit ur e and Fixtur es Less depr ec iat ion Equipment L es es sd ep ep r ec ec ia titi on on TotalAssets
2,648,346 2,828 2,651,174 4 15,986 1,590 207,946 1 ,3 92 92
414,396 2 06 06 ,5 54 54
6 20 20 ,9 50 50 3,272,124
2 ,550,311 2,668 2 ,552,979 414,3 96 1,590 206,554 1 ,3 92 92
4 12,806 2 0 5,5, 16 16 2
6 1 7 ,9 68 68 3 ,170,947
2,459 ,577 2,495 2,46 2,072 412,806 1,590 205,162 1 ,3 92 92
411,216 1,590 203,770 2 03 03 ,7 7 0 6 1 4,4, 98 98 6 1 ,3 92 92 3,07 7,058
411,216
2,359,766 1,880 2,361,64 6 409,626 1,590 202 ,378 2 02 02 ,3 78 78 6 12 12 ,0 0 4 1 ,3 92 92 2,973,65 0
409,626
2,229,659 1,345 2,231,004
2,103,157 2,261 2,105,418
1,963,250 1 ,756 1,965,006
1,835,412 1,25 4 1,836,666
1,715,163 738 1,715,901
1,597,903 1,985 1,599,888
1,494,762 1,198 1,495,960
1,39 1,819 2,784 1,3 94,603
408,036 406,446 404,856 403,266 401,676 400,086 398,496 1,5 90 406 ,446 1,590 404,856 1,590 403,266 1,590 401,676 1,590 400,086 1,590 398,496 1,590 396,906 200,98 6 199,594 198,202 196,810 195,418 194,026 192,634 2 00 00 ,9 86 86 6 09 09 ,0 22 22 1 ,3 9 2 1 9 9,9, 59 59 4 6 0 6 ,0 40 40 1 ,3 92 92 1 98 98 ,2 02 02 6 03 03 ,0 58 58 1 ,3 92 92 1 96 96 ,8 10 10 6 00 00 ,0 76 76 1 ,3 92 92 1 95 95 ,4 18 18 5 97 97 ,0 94 94 1 ,3 92 92 1 94 94 ,0 26 26 5 94 94 ,1 12 12 1 ,3 92 92 1 92 92 ,6 34 34 5 91 91 ,1 30 30 1 ,3 92 92 1 91 91 ,2 42 42 5 88 88 ,1 48 48 2,840,026 2,711,458 2,568,064 2,436,742 2,312,995 2,194,000 2,087,090 1,982,751
408,036
Liabilities and Capital Non Current Liability : Long-Term Liability Long T er m Debt Tot al Long- ter m Liabilit y TotalLiabilities Capital: Retainedearnings Totalliabilities &Equity
8,000,000
8,00 0,000
8,000,0 00
7,989,328
7,953,661
7,917,994
7,882,327
7,846,660
7,810,993
7,775,326
7,739,659
7,703,992
8,000,000 8,000,000
8 ,000,000 8 ,000,000
8,00 0,000 8,000 ,000
7,989,32 8 7,989,328
7,953,661 7,953,661
7,917,994 7,917,994
7,882,327 7,882,327
7,846,660 7,846,660
7,810,993 7,810,993
7,775,326 7,775,326
7,739,659 7,739,659
7,703,992 7,70 3,992
-4, 727, 876 3,272,124
-4 ,829,053 3 ,170,947
- 4,92 2,942 3,077 ,058
-5,015,67 8 2,973,65 0
-5,113,635 2,840,026
-5, 206, 536 2,711,458
- 5,314,263 2,568,064
-5,409,918 2,436,742
-5, 497, 998 2,312,995
-5,581,326 2,194,000
- 5,652,569 2,087,090
- 5,721,241 1,982,751
Ma-LiThaiMassage Balance Sheet 2012 Ja n
F eb
Mar
Ap r
Ma y
Jun
Jul
Au g
S ep
O ct
Nov
D ec
Assets CurrentAssets: Cas h Mer chandis e Inv entor y TotalCurrentAssets TotalCurrentAssets Fixed Assets: Fur n it ur e and Fixtur es Les s depr ec iation Equipment L es es s d ep ep r ec ec ia titi on on TotalAssets
1 ,315 ,875 2 ,910 1 ,318 ,785 396,906 1,590 191,242 1 ,3 92 92
395,316 1 89 89 ,8 50 50
5 85 85 ,1 66 66 1 ,903 ,951
1,248,716 2 ,060 1 ,250 ,776 395,316 1,590 189,850 1 ,3 92 92
393,726 1 88 88 ,4 58 58
5 82 82 ,1 84 84 1 ,832 ,960
1,180,704 1,194 1,181,898 393,7 26 1,590 188,458 1 ,3 92 92
392,136 1 87 87 ,0 66 66
5 79 79 ,2 02 02 1,761,100
1,090,087 1,135 1,091,222 3 92,1 36 1,5 90 390,546 1 87,0 66 1 ,3 9 2 1 8 5,5, 67 67 4
5 7 6 ,2 20 20 1,667,442
1,008,062 746 1,008,808 39 0,54 6 1,5 90 388,956 18 5,67 4 1 ,3 9 2 1 8 4,4, 28 28 2
922,260 2,214 924,474
38 8,956 387 ,366 1,59 0 387,366 1,590 18 4,282 182 ,890 5 7 3 ,2 38 38 1 ,3 9 2 1 8 2,2, 89 89 0 5 7 0 ,2 56 56 1 ,3 92 92 1,582,046 1,494,730
840,603 1,769 842,372
761,566 1,319 762,885
688,803 789 689,592
618,739 2,551 621,290
556,801 1,871 558,672
499,373 1,647 501,020
385,776 384,186 382,596 381,006 379,416 1 ,590 384,186 1,590 382,5 96 1,590 3 81,0 06 1,590 37 9,41 6 1,590 37 7,826 181,498 180,106 178,714 177,322 175,930 1 81 81 ,4 98 98 5 67 67 ,2 74 74 1 ,3 92 92 1 80 80 ,1 06 06 5 64 64 ,2 92 92 1 ,3 92 92 1 78 78 ,7 1 4 5 6 1,1, 31 31 0 1 ,3 92 92 1 7 7,7, 32 32 2 5 5 8 ,3 28 28 1 ,3 92 92 1 7 5,5, 93 93 0 5 55 55 ,3 46 46 1 ,3 92 92 1 7 4,4, 53 53 8 5 52 52 ,3 64 64 1,409,646 1,327,177 1,250,902 1,179,618 1,114,018 1,053,384
385,776
Liabilitiesand Capital Non CurrentLiabilities: Long-Term Liability Long T er m Debt T ot al Long-ter m Liability TotalLiabilities Capital: Retainedearnings TotalCapital
7,668,325
7,632,658
7,596,991
7,561,324
7,525,657
7,489,990
7,454,323
7,418,656
7,3 82,9 89
7,3 47,3 22
7,31 1,65 5
7,27 5,988
7 ,668 ,325 7 ,668 ,325
7 ,632 ,658 7 ,632 ,658
7,596,991 7,596,991
7,561,324 7,561,324
7,525,657 7,525,657
7,489,990 7,489,990
7,454,323 7,454,323
7,418,656 7,418,656
7,382,989 7,382,989
7,347,322 7,347,322
7,311,655 7,311,655
7,275,988 7,275,988
-5 ,764 ,374 1 ,903 ,951
-5 ,799 ,698 1 ,832 ,960
- 5, 835, 891 1,761,100
-5, 893, 88 2 1,667,442
-5, 943, 6 11 1,582,046
-5, 995 , 260 1,494,730
-6, 044, 677 1,409,646
- 6, 091, 479 1,327,177
-6,132,087 1,250,902
-6,167,704 1,179,618
- 6, 197, 637 1,114,018
- 6, 222, 604 1,053,384
Ja n
F eb
Ma-LiThaiMassage Balance Sheet 2013 Mar
Ap r
Ma y
Jun
Jul
Au g
S ep
O ct
Nov
D ec
Assets CurrentAssets: Cas h Mer ch andise Inv entor y TotalCurrentAssets TotalCurrentAssets Fixed Assets: Fur nit ur e and Fixtur es Les s depr eciation Equipment L es es s d ep ep r ec iaia titi on on TotalFixed Assets
419 ,205 1 ,609 420 ,814 377,826 1,590 174,538 1 ,3 92 92
376,236 1 73 73 ,1 46 46
5 49 49 ,3 82 82 970 ,196
385,769 1 ,094 386 ,863 376,236 1,590 173,146 1 ,3 92 92
374,646 1 71 71 ,7 54 54
5 46 46 ,4 00 00 933 ,263
346,870 1,108 347,978 374,646 1,590 171,7 54 1 ,3 92 92
373,056 1 70 70 ,3 62 62
5 43 43 ,4 18 18 891,396
283,481 888 284,369 3 73,0 56 1,5 90 371,466 1 70,3 62 1 ,3 9 2 1 6 8,8, 97 97 0
5 4 0 ,4 36 36 824,805
215,784 2,104 217,888 3 71,46 6 1,5 90 369,876 16 8,97 0 1 ,3 9 2 1 6 7,7, 57 57 8
140,305 1,500 141,805
36 9,87 6 368 ,286 1,59 0 368,286 1,590 16 7,578 166 ,186 5 3 7 ,4 54 54 1 ,3 9 2 1 6 6,6, 18 18 6 5 3 4 ,4 72 72 1 ,3 92 92 755,342 676,277
63,814 854 64,668
-3,974 2,120 -1,854
-77,511 1,789 -75,722
- 101,122 1,389 - 99,733
- 116,310 1,475 - 114,835
- 1 1 1 ,7 7 3 1 ,5 0 0 - 110,273
366 ,696 365,106 363,516 361,926 360,336 1 ,590 365,106 1,590 363,5 16 1,590 3 61,9 26 1,590 36 0,33 6 1,590 35 8,746 164,794 163,402 162,010 160,618 159,226 1 64 64 ,7 94 94 5 31 31 ,4 90 90 1 ,3 92 92 1 63 63 ,4 02 02 5 28 28 ,5 08 08 1 ,3 92 92 1 62 62 ,0 1 0 5 2 5,5, 52 52 6 1 ,3 92 92 1 6 0,0, 61 61 8 5 2 2 ,5 44 44 1 ,3 92 92 1 5 9,9, 22 22 6 5 19 19 ,5 62 62 1 ,3 92 92 1 5 7,7, 83 83 4 5 16 16 ,5 80 80 596,158 526,654 449,804 422,811 404,727 406,307
366,696
TotalAssets Liabilitiesand Capital Non CurrentLiabilities: Long-Term Liability Long T er m Debt T ot al Long-ter m Liability TotalLiabilities Capital: Retainedearnings TotalCapital
7,240,321
7,204,654
7,168,987
7,133,320
7,097,653
7,061,986
7,026,319
6,990,652
6,9 54,9 85
6,9 19,3 18
6,88 3,65 1
6,847 ,984
7 ,240 ,321 7 ,240 ,321
7 ,204 ,654 7 ,204 ,654
7,168,987 7,168,987
7,133,320 7,133,320
7,097,653 7,097,653
7,061,986 7,061,986
7,026,319 7,026,319
6,990,652 6,990,652
6,954,985 6,954,985
6,919,318 6,919,318
6,883,651 6,883,651
6,847,984 6,847,984
-6 ,270 ,125 970 ,196
-6 ,271 ,391 933 ,263
- 6, 277, 591 891,396
-6, 308, 51 5 824,805
-6, 342, 3 11 755,342
-6, 385 , 709 676,277
####### 596,158
-6, 46 3, 998 526,654
-6, 505, 181 449,804
- 6, 496, 507 422,811
- 6, 478, 924 404,727
- 6, 441, 677 406,307
Ma-LiThaiMassage Balance Sheet 2014 J an
F eb
Mar
Ap r
May
Jun
Ju l
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cas h Mer ch andise Inv entor y TotalCurrent Assets Fixed Assets: Fur nit ur e and Fixt ur es Les s depr eciation Equipment L es es s d ep ep r ec ec iaia titi on on TotalAssets
-173 ,53 7 2 ,910 -170 ,62 7 358 ,746 1 ,590 157 ,83 4 1 ,3 92 92
357,156 1 56 56 ,4 42 42
5 13 13 ,5 9 8 342 ,97 1
- 175,175 2,879 - 172,296 357,156 1,590 156,442 1 ,3 92 92
35 5,56 6 1 5 5,5, 05 05 0
5 1 0 ,6 16 16 338,320
-17 1,60 2 2,8 45 -16 8,7 57 355 ,56 6 1,59 0 15 5,05 0 1 ,3 9 2
353,976 1,590 153,658 1 5 3,3, 65 65 8 5 0 7 6, 3 4 1 ,3 92 92 33 8,8 77
353,976
- 187,275 2,810 - 184,465
35 2,3 86 1 5 2,2, 26 26 6
5 0 4 6, 52 52 320,187
-2 09,9 01 2,200 -2 07,7 01 35 2,3 86 1,5 90 350,796 1 52,2 66 1 ,3 9 2 1 5 0,0, 87 87 4
350,796 1,590 150,874 5 0 1 6, 7 0 1 ,3 92 92 2 93,9 69
-230,110 2,176 -227,934
-2 58,133 1,700 - 256,433
-286,056 1,680 -284,376
- 298,627 2,700 - 295,927
-294,277 2 ,790 -291,487
- 282,131 2,740 - 279,391
-266 ,104 3 ,89 5 -262 ,209
3 49,2 06 347,616 346,026 344,436 342,846 341,256 1,590 347,616 1,590 346,026 1,590 344,436 1,590 342,846 1,590 341 ,256 1 ,590 339,666 1 49,482 148,090 146,698 145,306 143,914 142 ,522 1 4 9,9, 48 48 2 4 9 8 6, 88 88 1 ,3 92 92 1 48 48 ,0 90 90 4 95 95 ,7 06 06 1 ,3 92 92 1 46 46 ,6 98 98 4 92 92 ,7 24 24 1 ,3 92 92 1 45 45 ,3 06 06 4 89 89 ,7 42 42 1 ,3 92 92 1 43 43 ,9 14 14 4 86 86 ,7 60 60 1 ,3 92 92 1 42 42 ,5 22 22 4 83 83 ,7 78 78 1 ,3 9 2 1 4 1,1, 13 13 0 4 8 0 7, 9 6 270,754 239,273 208,348 193,815 195,273 204,387 218 ,58 7
3 49,206
Liabilitiesand Capital Non Current Liabilities: Long-Term Liability Long T er m Debt T ot al Long-t er m L iab ilit y TotalLiabilities Capital: Retainedearnings TotalCapital
6,812,317
6 ,77 6,65 0
6,740,983
6,70 5,3 16
6,669,649
6,6 33,982
6,598,315
6,562,648
6,526,981
6,491,314
6,455 ,647
6,419,980
6 ,812 ,31 7 6 ,812 ,31 7
6,776,650 6,776,650
6,74 0,9 83 6,74 0,98 3
6,705,316 6,705,316
6,6 69,6 49 6,6 69,6 49
6,633,982 6,633,982
6,598,315 6,5 98,315
6,562,648 6,562,648
6,526,981 6,526,981
6,491,314 6,491,314
6,455,647 6,455,647
6 ,419 ,98 0 6,419 ,980
-6 ,469 ,34 6 342 ,97 1
-6 , 438, 330 338,320
- 6,40 2,1 06 33 8,8 77
-6, 385, 129 320,187
- 6,3 75,6 80 2 93,9 69
-6, 363 , 228 270,754
- 6, 359, 042 239,273
-6, 354, 300 208,348
- 6, 333, 166 193,815
-6,296,041 195,273
- 6, 251, 260 204,387
-6 ,201 ,39 3 218 ,58 7
Profit – Loss sale decrease 10%
Ma-LiThaiMassage P rof it / Loss S tat em e n t 2010
Jan
R ev enu es L es s Cas h Di s c ou nt Net Rev enues Cost of Goods Sold : B eginning i nvent o r y M er c h and is e pu r c h as es Cost of Goods Available For Sale L es s end ing i nvent o r y Gross Margin Operatingexpenses: SalesExpense Foot oil F o ot w as h i ng li q ui d A dv er t i s ing c os t Dec or at io n c o s t Administrative Administr ative Expenses Sal ar ies and W ages R ent Elec t r i c it y W at er T eleph one c o st F lo w er c o s t Pil lo w B ed s h eet T o w el Ar o ma Sq uab Bas k et Cot t on c lo t h es Lanna t r o us er s Slipper El ec t r ic li gh t b u lb Cas h b ill St at io ner y Unifor m EBIT LessGeneralExpenses: I nt er es t EBT L es s T axes Net Profit
Feb
6 7 ,27 5 455 6 6 ,82 0 0 1 ,9 2 0 1 ,9 2 0 1 ,1 6 0
7 2 ,9 0 0 0 7 2 ,9 0 0 1,1 6 0 480 1,6 4 0 750
76 0 6 6 ,06 0
480 1,4 40 5,5 00 3,0 00 ,0 00 3 ,0 0 7 ,4 2 0 7 8,9 0 8 6 0,0 00 7,8 65 1 ,9 00 3 00 1 ,0 00 3 ,6 00 4 ,50 0 1 0 ,80 0 60 0 4 ,00 0 1 ,18 0 1 8 ,00 0 1 1 ,8 8 0 6 ,0 0 0 5 ,8 5 0 45 129 8 ,7 5 0
81 ,7 20 60 ,0 00 8 ,7 65 1 ,69 9 32 0 80 0 0 0 0 600 0 0 0 0 0 0 45 0 0
7 50 480 1 ,2 30 7 50
890
5,9 12
1 5 3,9 4 9
8 1 ,51 8 6 0 ,00 0 8 ,83 4 1 ,50 0 32 2 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
7 50 4 80 1 ,23 0 5 20
480
5 ,7 02
1 5 3,8 19
7 6 ,2 5 3 6 0 ,0 0 0 7 ,3 2 1 1 ,2 0 0 290 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
52 0 1 ,9 2 0 2 ,4 4 0 1 ,9 8 0
710
5 ,38 0
1 46 ,7 09
7 3 ,3 7 3 6 0 ,0 0 0 6 ,9 8 7 980 310 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
1 ,9 8 0 480 2 ,4 6 0 1 ,9 8 0
4 60
14 3 ,29 5
15 1 50 ,08 9
1 ,9 8 0 480 2 ,4 6 0 2 ,0 1 5
4 80
5 ,2 5 8
0
14 0 ,5 8 9
14 1 4 5 ,84 7
2,0 15 480 2,4 95 2,0 0 4
44 5
4 ,9 1 2
1 5 0 ,2 4 3
15 1 5 5 ,1 5 5
2,0 0 4 480 2,4 8 4 1 ,9 86
0
1 4 2 ,8 0 1
14 1 4 7 ,6 9 3
1 ,98 6 4 80 2 ,46 6 1 ,8 90
498
4 ,4 80
1 4 7,7 5 8
15 1 5 2,2 3 8
1 ,89 0 48 0 2 ,37 0 1 ,68 5
576
5 ,78 0
1 56 ,4 49
16 1 6 2,2 29
1 ,68 5 1 ,92 0 3 ,60 5 2 ,98 6
685
5 ,8 7 0
6 19 1 08 ,9 06
480 1 ,4 4 0 5 ,4 9 0 0
9 0 ,0 4 5 6 0 ,0 0 0 8 ,9 9 6 1 ,1 8 9 310 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
1 09 ,98 0 4 55 1 09 ,5 25
8 8,4 75
480 0 5 ,3 9 0 0
8 4 ,39 8 6 0 ,0 0 0 8 ,9 8 7 1 ,1 2 0 299 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
8 9,5 50 390 8 9,1 60
7 7,3 5 4
48 0 0 5 ,3 0 0 0
77 ,85 0 6 0 ,00 0 6 ,98 7 98 7 28 9 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0
Dec
7 8,2 5 5 325 7 7,9 3 0
6 2 ,9 6 7
48 0 0 4 ,00 0 0
4,8 9 2
Nov
6 5 ,1 6 0 1 ,6 9 5 6 3 ,4 6 5
491
73 ,5 75 60 ,0 00 6 ,5 32 7 89 26 0 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
O ct
5 3 ,0 3 4
4 80 0 4 ,4 12 0
7 0,4 9 3 6 0,0 0 0 5,9 87 8 89 3 00 1 ,0 00 0 0 10 ,80 0 60 0 0 0 0 0 0 0 45 129
Sep
5 6 ,6 1 0 3 ,0 8 5 5 3 ,5 2 5
4 8 ,50 0
480 0 4,4 32 0
7 2 ,1 3 5 6 0 ,0 0 0 5,5 8 9 890 330 1,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0
Au g
5 0 ,44 5 1 ,50 0 4 8 ,94 5
49 ,9 25
480 0 4,7 7 8 0
6 ,7 9 4
Jul
53 ,73 0 3 ,3 25 50 ,4 05
5 1,9 40
480 1 ,4 4 0 4 ,8 7 4 0
15 1 52 ,0 89
Ju n
57 ,4 20 5,0 20 5 2,4 00
5 9,6 2 5
480 0 4 ,9 0 0 0
15 1 5 9,5 2 1
Ma y
6 1,9 6 5 1,6 3 0 6 0,3 3 5
7 6 ,4 0 5
48 0 0 5 ,22 2 0
15 1 5 9 ,8 6 1
Apr
7 6 ,9 5 0 65 7 6 ,8 8 5
7 2 ,0 1 0
4 80 0 5 ,4 32 0
2 2 5 ,3 0 7 3 ,23 2 ,72 7
Ma r
7,7,41 0
1 0 0 ,2 6 0 6 0 ,0 0 0 8 ,7 9 0 1,1 9 0 300 1,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
1 62 ,18 5
16 1 68 ,0 55
0
17 2 ,18 5
1 79 ,5 95
- 3 ,16 6 ,66 7
- 8 7 ,8 5 1
- 8 3 ,1 1 6
- 9 2,4 6 4
- 9 8,1 49
- 95 ,9 22
- 10 6 ,65 5
- 9 4 ,6 5 9
- 8 9 ,2 7 1
- 8 4 ,8 7 5
- 7 9,5 80
- 70 ,6 89
3 5 ,66 7 - 3 ,20 2 ,33 4 0 - 3 ,20 2 ,33 4
3 5 ,6 6 7 - 1 2 3 ,5 1 8 0 - 1 2 3 ,5 1 8
3 5 ,6 6 7 - 1 1 8 ,7 8 3 0 - 1 1 8 ,7 8 3
3 5,6 6 7 - 1 2 8,1 3 1 0 - 1 2 8,1 3 1
3 5,6 67 - 1 33 ,8 16 0 - 1 3 3,8 16
35 ,6 67 - 1 31 ,58 9 0 - 1 31 ,5 89
3 5 ,66 7 - 14 2 ,32 2 # REF ! # REF !
3 5 ,6 6 7 - 1 3 0 ,3 2 6 0 - 1 3 0 ,3 2 6
3 5 ,6 6 7 - 1 2 4 ,9 3 8 0 - 1 2 4 ,9 3 8
3 5 ,6 6 7 - 1 2 0,5 4 2 0 - 1 2 0 ,5 4 2
3 5,6 6 7 - 1 1 5,2 47 0 - 1 1 5,2 4 7
35 ,6 67 - 1 06 ,3 56 0 - 1 06 ,3 56
Ma-LiThaiMassage P rof it / L oss S ta te m en t 2011
J an
Rev enu es L es s Cas h Dis c o unt Net R evenu es Cost of Goods Sold : Begi nni ng inv ent or y M er c h and is e pur c h as es Cost of Goods Available For Sale L es s end ing inv ent o r y Gross Margin Operatingexpenses: Sales Expense F o o t o il F oo t w as h ing l iq u id Advertisingcost Administrative Expenses Salar i es and W ages Rent Elec t r ic i t y W at er T el eph o ne c o s t Fl o w er c o s t Pi ll ow Bed s h eet T o w el Ar o ma Squ ab Bas k et Co t t o n c l ot hes L anna t r o u s er s Sl ipper El ec t r ic l igh t bu l b C as h b i l l St at io ner y U nifo r m EBIT LessGeneralExpenses: I nt er es t EBT L es s T axes Net Profit
Feb
1 1 8 ,6 2 0 520 1 1 8 ,1 0 0 2 ,9 8 6 480 3 ,4 6 6 2 ,8 2 8
1 2 1,5 90 3 25 1 2 1,2 65 2,8 28 480 3,3 0 8 2,6 6 8
63 63 8 1 1 7 ,4 6 2
480 0 5,532 10 4 ,5 8 0 6 0 ,0 0 0 9 ,9 8 9 2 ,4 3 4 300 1 ,0 0 0 0 0 1 0,8 0 0 600 0 0 1 8,0 00 1 1,8 80 6,0 00 0 45 12 9 0
480 0 5 ,6 1 1
2 25 25 7, 57 57
1 0 6 ,0 6 5 6 0,0 0 0 9,9 9 8 2,2 3 6 3 00 8 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
2 ,66 8 4 80 3 ,1 48 2 ,4 95
64 640
4 80 0 5,5 57
1 80 80 0, 44 44
1 1 2,3 43 60 ,0 00 8 ,9 90 2 ,4 00 29 9 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
2 ,4 9 5 0 2 ,49 5 1 ,88 0
65 65 3
0 0 5 ,37 9
1 85 85 6, 77 77
99 ,06 8 6 0 ,00 0 8 ,19 9 2 ,18 9 159 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
1 ,8 8 0 0 1 ,8 8 0 1 ,3 4 5
61 61 5
0 0 5 ,2 0 0
1,3 45 1,4 4 0 2,7 85 2,2 6 1
53 53 5
1 71 71 2, 60 60
9 4 ,2 7 5 6 0 ,0 0 0 6 ,7 5 6 2 ,2 3 9 150 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
1 70 70 2, 65 65
1 65 65 0, 75 75
1 70 70 7, 15 15
1 73 73 7, 81 81
1 77 77 9, 80 80
1 64 64 5, 56 56
1 68 68 5, 46 46
1 70 70 5, 98 98
1 74 74 4, 97 97
1 86 86 0, 22 22
1 92 92 5, 08 08
1 ,1 9 8 2 ,40 0 3 ,5 9 8 2 ,78 4
78 7
81 81 4 17 5 ,2 2 6
96 0 1 ,4 4 0 5 ,40 9
4 ,9 88
1 17 ,7 65 60 ,0 00 10 ,09 8 2 ,78 8 30 0 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
17 6 ,0 4 0 0 17 6 ,0 4 0
1 62 ,00 8
0 0 4,9 88
1 0 9,1 9 3 6 0,0 0 0 1 1,8 97 2,9 87 3 00 1,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
1 ,98 5 0 1 ,98 5 1 ,19 8
6 73
6,4 86
Dec
1 62 ,99 0 19 5 1 62 ,79 5
1 4 4,8 47
480 1,4 40 4 ,5 6 6
9 9 ,0 0 0 6 0 ,0 0 0 7 ,8 6 5 1 ,7 8 9 299 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
7 38 1,9 2 0 2,6 58 1,9 85
51 51 6
3 ,8 9 9
Nov
1 4 5,8 45 3 25 1 4 5,5 20
1 2 2 ,0 8 4
0 0 3 ,8 9 9
93 ,01 5 6 0 ,00 0 7 ,76 9 1 ,87 7 250 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
1 ,2 5 4 0 1 ,2 5 4 738
50 50 2
3 ,99 0
O ct
1 2 7 ,2 6 0 4 ,6 6 0 1 2 2 ,6 0 0
10 8 ,5 5 8
0 0 3 ,99 0
9 1,6 43 60 ,0 00 7 ,2 76 1 ,98 8 30 0 1 ,00 0 0 0 1 0 ,80 0 60 0 0 0 0 0 0 0 45 129 0
1 ,7 5 6 0 1 ,7 5 6 1 ,25 4
50 50 5
4 ,1 99
Sep
11 3 ,4 9 0 4 ,4 3 0 10 9 ,0 6 0
1 05 ,92 0
0 0 4,1 99
9 4 ,4 1 0 6 0,0 0 0 6,7 9 0 1,9 80 2 50 1,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 1 65 65 0, 65 65
2 ,26 1 0 2 ,26 1 1 ,7 56
52 524
5,6 4 0
Au g
1 10 ,74 5 4 ,32 0 1 06 ,42 5
1 1 3,4 81
0 1,4 4 0 4 ,2 0 0
5 ,2 0 0
Ju l
1 1 6,2 80 2,2 75 1 1 4,0 05
1 0 7 ,9 7 5
5 ,37 9
1 76 76 6, 39 39
Ju n
1 1 6 ,0 1 0 7 ,5 0 0 1 0 8 ,5 1 0
11 9 ,5 7 0
6 ,0 37
1 91 91 7, 14 14
May
12 5 ,5 9 5 5 ,4 1 0 12 0 ,1 8 5
1 33 ,49 2
6,0 9 1
1 86 86 1, 35 35
Ap r
1 34 ,14 5 0 1 34 ,14 5
1 2 0,6 25
6 ,0 1 2
2 31 31 7, 69 69
Ma r
7 ,8 0 9
12 4 ,29 0 6 0 ,00 0 1 1 ,29 0 2 ,8 9 7 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
1 92 92 5, 96 96
1 97 97 5, 84 84
0
2 00 00 4, 22 22
2 08 08 2, 31 31
- 1 1 4 ,3 0 7
- 6 5,5 10
- 58 ,22 2
- 5 7 ,0 6 9
- 6 2 ,2 9 0
- 5 7,2 34
- 72 ,06 0
- 5 9 ,9 8 8
- 5 2 ,4 1 3
- 4 7,6 61
- 35 ,57 6
- 3 3 ,0 0 5
3 5 ,6 6 7 - 1 4 9 ,9 7 4 0 - 1 4 9 ,9 7 4
3 5,6 67 - 1 0 1,1 77 0 - 1 0 1,1 77
35 ,66 7 - 93 ,88 9 0 - 93 ,88 9
3 5 ,6 6 7 - 9 2 ,7 3 6 0 - 9 2 ,7 3 6
3 5 ,6 6 7 - 9 7 ,9 5 7 0 - 9 7 ,9 5 7
3 5,6 67 - 9 2,9 01 0 - 9 2,9 01
35 ,66 7 - 1 07 ,72 7 0 - 1 07 ,72 7
3 5 ,6 6 7 - 9 5 ,6 5 5 0 - 9 5 ,6 5 5
3 5 ,6 6 7 - 8 8 ,0 8 0 0 - 8 8 ,0 8 0
3 5,6 67 - 8 3,3 28 0 - 8 3,3 28
35 ,66 7 - 71 ,24 3 0 - 71 ,24 3
3 5 ,6 6 7 - 6 8 ,6 7 2 0 - 6 8 ,6 7 2
Ma-LiThaiMassage Prof it / L oss St ate m en t 2012 Rev enu es L es s Cas h Dis c o unt Net Rev enu es Cost of Goods Sold : Beginning i nv ent o r y M er c handi s e pur c h ases Cost of Goods Available For Sale Les s end ing inv ent o r y Gross Margin Operatingexpenses: Sales Expense F oo t oi l F oo t w as h ing l iq ui d Advertisingcost Administrative Expenses Salar ies and W ages Rent Elec t r ic it y W at er T eleph one c o s t Fl ow er c os t Pi llo w Bed s h eet T o w el Ar o ma Sq u ab Bas ket Co t t o n c lo t h es L anna t r ou s er s Sl ipper Elec t r ic li gh t bu lb Cas h b ill St at i oner y U ni of rm rm EBIT LessGeneralExpenses: I nt er es t EBT L ess T axes Net Profit
Jan
F eb
20 6 ,2 35 0 20 6 ,2 35 2 ,7 84 9 60 3 ,7 44 2 ,9 10
9 60 0 5,100 13 0 ,3 88 6 0 ,0 00 1 1,8 90 2,4 55 3 00 1,0 00 0 0 0 60 0 0 0 0 0 0 0 45 129 0
21 9 ,7 35 130 21 9 ,6 0 5 2 ,9 10 0 2 ,9 1 0 2 ,0 6 0
83 83 4 20 5 ,4 01
6 ,0 60
0 0 5 ,3 0 0
20 20 6,6,8 07 07
13 7 ,1 38 6 0 ,0 00 1 1 ,9 07 2 ,3 22 3 00 8 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
21 21 2,2,8 67 67
Ma r
22 9 ,3 6 5 0 22 9 ,3 6 5 2 ,0 6 0 0 2 ,0 6 0 1 ,1 9 4
85 85 0 21 8 ,7 5 5
5 ,3 0 0
0 0 5 ,2 0 0
21 21 3,3,1 12 12
14 1 ,9 53 6 0 ,0 00 1 1 ,8 89 2 ,1 88 3 00 1,0 00 0 0 0 6 00 0 0 0 0 0 5 ,85 0 45 0 0
21 21 8,8,4 12 12
Apr
20 1 ,5 5 5 1 6 ,1 9 1 18 5 ,3 6 4 1 ,1 9 4 480 1 ,6 7 4 1 ,1 3 5
86 86 6 22 8 ,4 9 9
5 ,2 0 0
480 0 4 ,9 0 0
22 22 3,3,8 25 25
12 8 ,0 4 8 6 0 ,0 00 9 ,8 77 1 ,8 99 3 00 1 ,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
22 22 9,9,0 25 25
Ma y
18 7 ,1 5 5 2 ,8 9 1 18 4 ,2 6 4 1 ,1 3 5 0 1 ,1 3 5 746
53 53 9 18 4 ,8 2 5
5 ,3 8 0
0 0 4 ,2 0 0
20 20 1,1,7 69 69
12 0 ,8 4 8 6 0 ,0 0 0 8 ,9 5 6 1 ,9 88 3 00 1 ,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
20 20 7,7,1 49 49
Ju n
18 3 ,4 6 5 1 ,7 1 6 18 1 ,7 4 9 746 1 ,9 2 0 2 ,6 6 6 2 ,2 1 4
38 38 9 18 3 ,8 7 5
480 1 ,4 4 0 4 ,3 0 0
4 ,2 0 0
Ju l
19 19 7,7,9 37 37
2 ,2 1 4 0 2 ,2 1 4 1 ,7 6 9
0 0 3 ,9 8 8
11 9 ,0 0 3 6 0 ,0 0 0 8 ,2 4 5 1 ,8 6 6 3 00 1 ,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 19 19 3,3,7 37 37
18 1 ,9 3 5 883 1 81 ,0 5 2
45 45 2 1 81 ,2 9 7
6 ,2 2 0
Aug
0
19 191 0, 59 59
19 197 2, 79 79
1 ,7 6 9 0 1 ,7 6 9 1 ,3 1 9
0 0 3 ,7 6 6
11 8 ,2 3 8 6 0 ,0 0 0 8 ,1 6 7 1 ,8 9 0 300 1 ,0 00 0 0 0 6 00 0 0 0 0 0 0 45 12 9 19 190 3, 69 69
19 194 3, 57 57
1 ,3 1 9 0 1 ,3 1 9 789
0 0 3 ,9 8 8
3 ,7 6 6
19 191 9, 46 46
19 195 7, 12 12
2 23 ,2 4 5 65 2 23 ,1 8 0 789 2 ,4 0 0 3 ,1 8 9 2 ,5 5 1
53 53 0 1 98 ,8 6 9
960 1 ,4 4 0 4 ,9 9 9
3 ,9 8 8
1 27 ,5 0 8 60 ,0 0 0 8 ,6 0 0 1 ,7 6 9 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
Nov
2 00 ,4 7 5 1 ,0 7 6 1 99 ,3 9 9
45 45 0 1 84 ,5 7 7
1 20 ,1 9 5 6 0 ,0 0 0 8 ,0 0 7 1 ,7 9 9 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
O ct
1 85 ,8 5 0 823 1 85 ,0 2 7
44 44 5 1 80 ,6 0 7
3 ,9 8 8
Sep
19 199 8, 22 22
20 203 8, 10 10
2 ,5 5 1 0 2 ,55 1 1 ,87 1
0 0 5 ,12 0
1 38 ,8 9 3 60 ,0 0 0 11 ,7 8 9 2 ,4 6 6 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
2 30 ,4 0 0 0 2 30 ,40 0
63 63 8 2 22 ,5 4 2
7 ,3 9 9
D ec
21 215 0, 93 93
22 222 4, 92 92
48 0 0 5 ,29 9
5 ,12 0
0
1 ,87 1 48 0 2 ,35 1 1 ,6 4 7
68 68 0 2 29 ,72 0
1 42 ,4 7 0 60 ,0 0 0 11 ,8 9 1 2 ,5 6 0 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
2 42 ,01 0 13 0 2 41 ,88 0
21 218 8, 6 6
1 48 ,2 7 5 60 ,0 0 0 11 ,8 8 8 2 ,5 8 9 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 2 23 23 9, 8 6 0
70 4 2 41 ,17 6
5 ,7 7 9
22 224 6, 9 7 2 30 30 4, 76 76
- 7 ,4 66
343
-526
- 2 2 ,3 2 4
- 1 4 ,0 6 2
- 15 ,9 8 2
- 13 ,7 5 0
- 11 ,1 3 5
- 4 ,9 4 1
50
5 ,73 4
10 ,70 0
3 5 ,6 67 - 43,133 0 - 43,133
3 5 ,6 6 7 - 35,324 0 - 35,324
3 5 ,6 6 7 - 3 6 ,1 9 3 0 - 36,193
3 5 ,6 6 7 - 57 ,9 9 1 0 - 5 7 ,9 9 1
3 5 ,6 6 7 4 9 ,7 2 9 0 4 9 ,7 2 9
35 ,6 6 7 - 51 ,6 4 9 0 - 51 ,6 4 9
35 ,6 6 7 - 49 ,4 1 7 0 - 49 ,4 1 7
35 ,6 6 7 - 46 ,80 2 0 - 46 ,8 0 2
35 ,6 6 7 - 40 ,60 8 0 - 40 ,6 0 8
35 ,66 7 - 35 ,61 7 0 - 35 ,61 7
35 ,66 7 - 29 ,93 3 0 - 29 ,93 3
35 ,66 7 - 24 ,96 7 0 - 24 ,96 7
-
Ma-LiThaiMassage Prof it / Loss Sta te m e n t 2013 R evenu es L es s Cas h Dis c o unt Net R ev enu es Cost of Goods Sold : B eginni ng inv ent or y M er c h andi s e pu rc h as es Cost of Goods Available For Sale L es s endi ng inv ent or y Gross Margin Operatingexpenses: SalesExpense F o ot o il F o ot w as h ing l iq u id Advertisingcost Administrative Expenses Sal ari es and W ages R ent Elec t r i c it y W at er T elepho ne c o s t F lo w er co s t Pil lo w B ed s h eet T ow el A ro ma Sq uab Bas k et Cot t on c lo t h es L anna t r ou s er s Sli pper Elec t r ic ligh t b ul b Cas h bi ll St at io ner y Unifor m EBIT LessGeneralExpenses: I nt er es t EBT L es s T axes Net Profit
Jan
Feb
29 9 ,83 5 65 29 9 ,77 0 1 ,64 7 96 0 2 ,6 07 1 ,60 9
9 60 0 5,500 1 8 0,1 13 6 0,0 00 1 3,1 00 2,1 99 3 00 1,0 00 0 0 1 0,8 00 6 00 0 0 18 ,00 0 11 ,88 0 6 ,00 0 0 45 12 9 0
3 09 ,15 0 0 3 09 ,15 0 1,6 09 4 80 2,0 89 1,0 94
99 99 8 29 8 ,7 7 2
6 ,4 60
480 0 5 ,5 0 0
30 304 1, 6 6
1 8 4 ,5 4 5 6 0 ,0 0 0 1 3 ,3 7 8 2 ,2 5 6 300 800 0 0 0 6 00 0 0 0 0 0 5 ,85 0 45 0 0
31 0,0,6 26 26
Ma r
2 8 9,4 85 0 2 8 9,4 85 1 ,0 9 4 960 2 ,0 5 4 1 ,1 0 8
99 99 5 3 08 ,15 5
5,9 80
960 0 5 ,2 0 0
26 26 7,7,7 74 74
17 5 ,3 8 8 6 0 ,0 0 0 1 3 ,3 8 9 2 ,1 9 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
27 273 7, 5 4
Ap r
2 3 3,4 15 2 ,4 3 4 2 3 0,9 81 1 ,1 0 8 480 1 ,5 8 8 888
94 946 2 8 8,5 39
6 ,1 6 0
48 0 0 4 ,80 0
25 25 2,2,9 12 12
1 45 ,10 3 60 ,00 0 11 ,22 2 1 ,98 8 30 0 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
25 259 0, 72 72
May
2 2 6 ,7 5 5 2 ,9 3 5 2 2 3 ,8 2 0 888 1 ,92 0 2 ,8 0 8 2 ,10 4
70 70 0 2 3 0,2 81
5 ,2 8 0
48 0 1 ,44 0 4 ,20 0
22 22 0,0,2 58 58
1 41 ,32 3 60 ,00 0 9 ,98 0 1 ,87 7 30 0 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
22 22 5,5,5 38 38
Ju n
20 1 ,1 0 5 2 ,7 8 7 19 8 ,3 1 8 2 ,10 4 0 2 ,10 4 1 ,50 0
70 70 4 2 2 3 ,1 1 6
0 0 3,9 00
6 ,12 0
Ju l
22 22 1,1,2 45 45
1,5 00 0 1,5 00 8 54
0 0 3 ,7 8 9
1 2 7,8 23 6 0,0 00 9,8 77 1,9 00 3 00 1,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 21 21 5,5,1 25 25
2 20 ,00 5 3 ,54 3 2 16 ,46 2
60 60 4 19 7 ,7 1 4
3 ,90 0
Aug
0
20 201 5, 4 5
20 5,5,4 45 45
8 54 1,9 2 0 2,7 74 2,1 2 0
480 1 ,4 4 0 3 ,7 7 8
1 3 7 ,2 7 3 6 0 ,0 0 0 8,9 0 0 1,7 65 3 00 1,0 00 0 0 1 0,8 00 6 00 0 0 0 0 0 0 45 12 9 22 220 8, 12 12
22 22 4,4,60 1
2 ,1 2 0 480 2 ,6 0 0 1 ,7 8 9
480 0 3 ,9 9 0
5,6 98
20 20 9,9,8 52 52
21 215 5, 5 0
3 1 5 ,1 3 5 65 3 1 5 ,0 7 0 1 ,7 8 9 480 2 ,2 6 9 1 ,3 8 9
81 811 2 2 0,7 60
48 0 0 4 ,79 9
4 ,4 7 0
14 9 ,3 1 0 6 0 ,0 0 0 8 ,9 9 7 1 ,5 5 4 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
Nov
2 4 0,4 80 1 8,9 09 2 2 1,5 71
1 ,6 54 2 17 ,38 0
13 7 ,4 5 3 6 0 ,0 0 0 8 ,8 8 7 1 ,5 6 7 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
O ct
2 20 ,36 5 1,3 31 2 19 ,03 4
64 64 6 2 15 ,81 6
3,7 89
Sep
22 22 1,1,8 06 06
22 22 6,6,2 76 76
1 ,38 9 96 0 2 ,34 9 1 ,47 5
9 60 0 5,1 23
1 88 ,43 8 60 ,00 0 11 ,90 0 2 ,28 7 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
33 2 ,1 0 0 0 33 2 ,1 0 0
88 88 0 3 1 4 ,1 9 0
5 ,2 7 9
Dec
26 26 4,4,5 70 70
26 26 9,9,8 49 49
1 ,47 5 9 60 2 ,43 5 1 ,5 00
87 87 4 33 1 ,2 2 6
9 60 0 4,9 10
6 ,08 3
1 9 4,6 70 6 0,0 00 12 ,9 80 2 ,29 8 30 0 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
35 9 ,8 2 0 0 35 9 ,8 2 0
93 93 5 35 8 ,8 8 5
5 ,87 0
2 0 3,1 30 6 0,0 00 1 2,7 80 2,2 46 3 00 1,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
27 27 1,1,89 3
2 77 77 9, 76 76
0
28 280 1, 0 1
28 5,5,9 71 71
- 1 1 ,8 5 4
34 ,40 1
2 9,4 67
4,7 43
1 ,8 7 1
- 7 ,7 3 1
- 8 ,78 5
1 ,83 0
- 5,5 16
4 4,3 4 1
5 3 ,2 5 0
7 2 ,9 1 4
3 5 ,6 6 7 - 4 7 ,5 2 1 0 - 4 7 ,5 2 1
35 ,66 7 - 1 ,26 6 0 - 1 ,26 6
35 ,6 67 - 6 ,2 00 0 - 6 ,2 00
3 5,6 67 -30,924 0 - 3 0,9 24
3 5 ,6 6 7 - 3 3 ,7 9 6 0 - 3 3 ,7 9 6
3 5 ,6 6 7 - 4 3 ,3 9 8 0 - 4 3 ,3 9 8
3 5 ,66 7 - 4 4 ,45 2 0 - 4 4 ,45 2
35 ,66 7 - 33 ,83 7 0 - 33 ,83 7
3 5,6 67 - 4 1,1 83 0 - 4 1,1 83
3 5,6 67 8,6 74 0 8,6 74
3 5 ,6 6 7 1 7 ,5 8 3 0 1 7 ,5 8 3
3 5 ,6 6 7 3 7 ,2 4 7 0 3 7 ,2 4 7
Ma-LiThaiMassage Profit / Loss Statement 2014 Revenues Less Cash Discount Net Revenues CostofGoodsSold: Beginning inventory Merchandise purchases Costof GoodsAvailableForSale lableForSale Less ending inventory GrossMargin Operating expenses: SalesExpense Foot oil Foot washing liquid Advertisingcost AdministrativeExpenses Salaries and Wages Rent Elect ricity Water Telephone cost Flower cost Pillow Bed sheet Towel Aroma Squab Basket Cot ton clot hes Lanna trousers Slipper Electric light bulb Cash bill Stationery Unifor m EBIT LessGeneral Expenses: Interest EBT Less Taxes NetProfit
Jan
Feb
364,140 65 364,075 1,500 2,400 3,900 2,910
960 1,440 5,000 210,015 60,000 13,339 2,299 300 1,000 3,600 4,500 10,800 600 4,000 1,180 18,000 11,880 6,000 0 45 129 0
362,160 0 362,160 2,910 960 3,870 2,879
99 990 363,085
7,400
960 0 5,000
3 47, 687
210,825 60,000 13,380 2,576 300 800 0 0 0 600 0 0 0 0 0 0 45 0 0
35 355, 087
Mar
369,090 0 369,090 2,879 960 3,839 2,845
99 991 361,169
5,960
960 0 5,200
28 288, 526
212,490 60,000 13,400 2,210 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
29 294, 486
Apr
332,100 3,121 328,979 2,845 960 3,805 2,810
99 994 368,096
6,160
960 0 3,900
29 290, 045
194,445 60,000 11,990 2,100 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
29 296, 205
May
315,135 2,133 313,002 2,810 480 3,290 2,200
99 995 327,984
4,860
480 0 2,999
27 270, 480
187,313 60,000 11,999 2,060 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
27 275, 340
J un
318,285 3,430 314,855 2,200 960 3,160 2,176
1,090 311,912
3,479
960 0 3,777
26 263, 317
187,088 60,000 9,982 2,000 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
26 266, 796
J ul
321,120 4,122 316,998 2,176 480 2,656 1,700
98 984 313,871
4,737
480 0 3,890
26 261, 015
187,830 60,000 9,127 1,988 300 1,000 0 0 10,800 600 0 0 0 0 0 0 45 129 0
26 265, 752
Aug
312,795 7,210 305,585 1,700 960 2,660 1,680
95 956 316,042
4,370
960 0 3,987
27 271, 819
185,918 60,000 9,399 1,987 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
27 276, 189
Sep
338,400 1,917 336,483 1,680 1,920 3,600 2,700
98 980 304,605
4,947
480 1,440 4,100
25 259, 249
198,720 60,000 9,877 2,220 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
26 264, 196
Oct
371,340 0 371,340 2,700 960 3,660 2,790
90 900 335,583
6,020
960 0 4,899
27 272, 762
215,415 60,000 11,899 2,560 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
27 278, 782
Nov
390,150 0 390,150 2,790 960 3,750 2,740
87 870 370,470
5,859
960 0 5,120
29 291, 819
225,270 60,000 13,100 2,297 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
29 297, 678
Dec
399,375 0 399,375 2,740 2,400 5,140 3,895
1,010 389,140
6,080
960 1,440 5,300
7,700
30 302, 612
227,633 60,000 13,010 2,308 300 1,000 0 0 0 600 0 0 0 0 0 0 45 0 0
30 304, 896
30 308, 692
1,245 398,130
312,596
7,998
66,683
71,891
52,644
45,116
48,119
39,853
40,409
56,801
72,792
80,448
85,534
35,667 -27,669 0 -27,669
35,667 31,016 0 31,016
35,667 36,224 0 36,224
35,667 16,977 0 16,977
35,667 9,449 0 9,449
35,667 12,452 0 12,452
35,667 4,186 0 4,186
35,667 4,742 0 4,742
35,667 21,134 0 21,134
35,667 37,125 0 37,125
35,667 44,781 0 44,781
35,667 49,867 0 49,867
Balance Sheet sale decrease 15% Ma-LiThaiMassage Balance Sheet 2010 Ja n
Feb
Mar
Ap r
May
Ju n
Ju l
Au g
Se p
O ct
Nov
Dec
Assets Current Assets: Cas h M er chandi s e I nv ento r y TotalCurrentAssets Fixed Assets: F ur ni tur e an d Fi xt ur es L es s depr eci ati o n E quipm ent L es es s d ep ep r ec ec i at i on on TotalAssets
4,14 0,419 1 ,160 4,14 1,579 435,066 1,590 224,650 1 ,3 92 92
Liabilities and Capital Non Current Liability : Long-Term Liability L o ng T er m Debt T o tal L o ng-t er m Liab il it y TotalLiabilities Capital: Retained earnings TotalCapital
433,476 2 23 23 ,2 58 58
6 5 6,6, 73 73 4 4,798 ,313
4,020,783 750 4,021,533 433,476 1,590 223,258 1 ,3 92 92
8,000,000
431,886 2 21 21 ,8 66 66
6 53 53 ,7 52 52 4,675,285
3,905,236 750 3,905,986 4 31,88 6 1,5 90 2 21,8 66 1 3, 9 2
8,000,000
430,296 2 2 0,0, 47 47 4
6 5 0 ,7 70 70 4,556,756
3,781,112 520 3,781,632 430 ,296 1 ,590 220 ,474 1 ,3 92 92
8,000,000
428,706 2 19 19 ,0 82 82
6 47 47 ,7 88 88 4,429,420
3,649,705 1,980 3,651,685 428,706 1,590 219,082 1 ,3 92 92
8,000,000
4 27,11 6 2 1 7,7, 69 69 0
6 44 44 ,8 06 06 4,296,491
3,522,120 1,980 3,524,100 427,116 1,590 217,690 1 ,3 92 92
8,00 0,00 0
425 ,526 2 16 16 ,2 98 98
6 41 41 ,8 24 24 4,165,924
3,38 3,86 0 2,015 3,38 5,87 5 425,526 1,590 216,298 1 ,3 92 92
8 ,000 ,000
423,936 2 14 14 ,9 06 06
6 3 8,8, 84 84 2 4,02 4,71 7
3 ,257 ,469 2 ,004 3 ,259 ,473 423,936 1,590 214,906 1 ,3 92 92
8,000,000
422,346 2 13 13 ,5 14 14
6 35 35 ,8 60 60 3 ,895 ,333
3,136,236 1,986 3,138,222 422,3 46 1,590 213,5 14 1 ,3 92 92
8,000,000
420,756 2 12 12 ,1 22 22
6 32 32 ,8 78 78 3,771,100
3,019,114 1,890 3,021,004 42 0,756 1,59 0 21 2,12 2 1 3, 9 2
8,000,000
419,166 2 1 0,0, 73 73 0
6 2 9 ,8 96 96 3,650,900
2,907,081 1,685 2,908,766 419,166 1 ,590 210,730 1 ,3 92 92
8,000,000
417,5 76 2 0 9,9, 33 33 8
6 2 6 ,9 14 14 3,535,680
2,801,866 2,986 2,804,852 417,576 1,590 209,338 1 ,3 92 92
8,0 00,0 00
41 5,98 6 2 0 7,7, 94 94 6
6 23 23 ,9 32 32 3,428,784
8,00 0,000
8,000 ,000 8,000 ,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,00 0,00 0 8,00 0,00 0
8 ,000,000 8 ,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
-3 ,201 ,687 4,798 ,313
- 3 ,3 2 4 , 7 1 5 4,675,285
- 3 , 4 4 3 ,2 4 4 4,556,756
- 3 ,5 7 0 ,5 8 0 4,429,420
- 3 ,7 0 3 , 5 0 9 4,296,491
- 3 , 83 4, 0 76 4,165,9 24
- 3,97 5,28 3 4,02 4,71 7
-4 ,104,667 3 ,895,333
- 4 , 2 2 8 ,9 0 0 3,771,100
- 4 ,3 4 9 ,1 0 0 3,650,900
- 4 ,4 6 4 , 3 2 0 3,535,680
- 4 , 57 1, 2 16 3,428,784
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Ma-LiThaiMassage BalanceSheet 2011 Assets CurrentAssets: Cash Mer chandise I nventory TotalCurrentAssets Fixed Assets: Furniture and Fixt ures Less de depr eciation Equipment Lessde Lessdepreciation TotalAssets
2,654,252 2,828 2,657,080 415,986 1,590 207,946 1,392
414,396 206,55 206,554
620,950 ,950 3,278,030
2,555,354 2,668 2,558,022 414,396 1,590 206,554 1,392
412,806 205,16 205,162
617,9 617,968 3,175,990
2,463,410 2,495 2,465,905 412,806 1,590 205,162 1,392 3 92
411,216 203,770
614,9 614,986 3,080,891
2,362,126 1,880 2,364,006 411,216 1,590 203,770 1,392 3 92
409,626 202,3 202,378
612,00 612,004 2,976,010
2,230,811 1,345 2,232,156 409,626 1,590 202,378 1,392
408,036 200,986 9 86
609,022 2,841,178
2,103,094 2,261 2,105,355 408,036 1,590 200,986 1,392
406,446 199,594 5 94
606,0 606,040 2,711,395
1,962,127 1,756 1,963,883 406,446 1,590 199,594 1,392
404,856 198,20 198,202
603,058 ,058 2,566,941
1,833,151 1,254 1,834,405 404,856 1,590 198,202 1,392
403,266 196,81 196,810
600,0 600,076 2,434,481
1,711,332 738 1,712,070 403,266 1,590 196,810 1,392
401,676 195,41 195,418
597,0 597,094 2,309,164
1,592,037 1,985 1,594,022 401,676 1,590 195,418 1,392 3 92
400,086 194,026
594,1 594,112 2,188,134
1,486,383 1,198 1,487,581 400,086 1,590 194,026 1,392
398,496 192,634 6 34
591,1 591,130 2,078,711
1,380,565 2,784 1,383,349 398,496 1,590 192,634 1,392
396,906 191,242 2 42
588,148 1,971,497
Liabilitiesand Capital NonCurrentLiability: ity: Long-Term Liability Long Term Debt Total Long-t erm Liabilit y TotalLiabilities Capital: Retainedearnings Totalliabilities&Equity es&Equity
8,000,000
8,000,000
8,000,000
7,989,328
7,953,661
7,917,994
7,882,327
7,846,660
7,810,993
7,775,326
7,739,659
7,703,992
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
7,989,328 7,989,328
7,953,661 7,953,661
7,917,994 7,917,994
7,882,327 7,882,327
7,846,660 7,846,660
7,810,993 7,810,993
7,775,326 7,775,326
7,739,659 7,739,659
7,703,992 7,703,992
-4,721,970 3,278,030
-4,824,010 3,175,990
-4,919,109 3,080,891
-5,013,318 2,976,010
-5,112,483 2,841,178
- 5,206,599 2,711,395
- 5,315,386 2,566,941
-5,412,179 2,434,481
-5,501,829 2,309,164
-5,587,192 2,188,134
-5,660,948 2,078,711
- 5,732,495 1,971,497
Ma-LiThaiMassage BalanceSheet 2012 J an
Fe b
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
Oc t
Nov
De c
Assets Current Assets: C as h M er c handi s e I nv en to r y TotalCurrentAssets Fixed Assets: F ur nit ur e and Fi xtur es Les s depr eciati o n Eq uipm ent L es es s d ep ep r ec ec ia titi o n TotalAssets
1,300,408 2,910 1,303,318 396,906 1,590 191,242 1 ,3 92 92
395,316 1 89 89 ,8 50 50
5 85 85 ,1 66 66 1,888,484
1,228,661 2,060 1,230,721 395,316 1,590 189,850 1 ,3 92 92
393,726 1 88 88 ,4 58 58
5 82 82 ,1 84 84 1,812,905
1,155,794 1,194 1,156,988 393,726 1,590 188,458 1 ,3 92 92
392,136 1 87 87 ,0 66 66
5 79 79 ,2 02 02 1,736,190
1,061,094 1,135 1,062,229 392,136 1,590 187,066 1 ,3 92 92
390,546 1 85 85 ,6 74 74
5 76 76 ,2 20 20 1,638,449
975,386 746 976,132 390,546 1,590 185,674 1 ,3 92 92
388,956 1 84 84 ,2 82 82
5 73 73 ,2 38 38 1,549,370
886,004 2,214 888,218 388,956 1,590 184,282 1 ,3 92 92
387,366 1 82 82 ,8 90 90
5 70 70 ,2 56 56 1,458,474
800,809 1,769 802,578 387,366 1,590 182,890 1 ,3 92 92
385,776 1 81 81 ,4 98 98
5 67 67 ,2 74 74 1 ,369,852
718,124 1,319 719,443 385,776 1,590 181,498 1 ,3 92 92
384,186 1 80 80 ,1 06 06
5 64 64 ,2 92 92 1 ,283,735
641,308 789 642,097 384,186 1,590 180,106 1 ,3 92 92
382,596 1 78 78 ,7 14 14
5 61 61 ,3 10 10 1,203,407
566,559 2 ,551 569,110 382,596 1,590 178,714 1 ,3 92 92
381,006 1 77 77 ,3 22 22
5 58 58 ,3 28 28 1,127,438
499,736 1 ,871 501 ,607 381,006 1 ,590 177,322 1 ,3 92 92
379 ,416 1 75 75 ,9 30 30
5 55 55 ,3 46 46 1,056 ,953
437 ,100 1,647 438 ,747 379,416 1 ,590 175,930 1 ,3 92 92
377 ,826 1 74 74 ,5 38 38
5 52 52 ,3 64 64 991 ,111
Liabilities and Capital Non Current Liabilities: Long-Term Liability L o ng Ter m Debt T o t al Lo ng-ter m Li abi li ty TotalLiabilities Capital: Retained earnings TotalCapital
7,668,325
7,632,658
7,596,991
7,561,324
7,525,657
7,489,990
7,454,323
7 ,418,656
7,382,989
7,347,322
7,311 ,655
7,275 ,988
7,668,325 7,668,325
7,632,658 7,632,658
7,596,991 7,596,991
7,561,324 7,561,324
7,525,657 7,525,657
7,489,990 7,489,990
7 ,454,323 7 ,454,323
7 ,418,656 7 ,418,656
7,382,989 7,382,989
7,347,322 7,347,322
7,311 ,655 7,311 ,655
7,275 ,988 7,275 ,988
- 5 ,7 7 9 , 8 4 1 1,888,484
- 5 , 8 1 9 ,7 5 3 1,812,905
- 5 , 8 6 0 ,8 0 1 1,736,190
- 5 ,9 2 2 ,8 7 5 1,638,449
- 5 ,9 7 6 , 2 8 7 1,549,370
- 6 ,0 3 1 ,5 1 6 1,458,474
-6 ,084,471 1 ,369,852
-6 ,134,921 1 ,283,735
- 6,179,582 1,203,407
- 6,219,884 1,127,438
- 6,254 ,702 1,056 ,953
- 6,284 ,877 991 ,111
J an
Fe b
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
Oc t
Nov
De c
Ma-LiThaiMassage BalanceSheet 2013 Assets Current Assets: C as h M er c handi s e I nv ento r y TotalCurrentAssets Fixed Assets: F ur nit ur e and Fi xtur es Les s depr eciati o n Eq uipm ent L es es s d ep ep r ec ec ia titi o n TotalFixedAssets
350,282 1,609 351,891 377,826 1,590 174,538 1 ,3 92 92
376,236 1 73 73 ,1 46 46
5 49 49 ,3 82 82 901,273
309,923 1,094 311,017 376,236 1,590 173,146 1 ,3 92 92
374,646 1 71 71 ,7 54 54
5 46 46 ,4 00 00 857,417
264,686 1,108 265,794 374,646 1,590 171,754 1 ,3 92 92
373,056 1 70 70 ,3 62 62
5 43 43 ,4 18 18 809,212
196,392 888 197,280 373,056 1,590 170,362 1 ,3 92 92
371,466 1 68 68 ,9 70 70
5 40 40 ,4 36 36 737,716
123,950 2,104 126,054 371,466 1,590 168,970 1 ,3 92 92
369,876 1 67 67 ,5 78 78
5 37 37 ,4 54 54 663,508
44,401 1,500 45,901 369,876 1,590 167,578 1 ,3 92 92
368,286 1 66 66 ,1 86 86
5 34 34 ,4 72 72 580,373
-36,685 854 -35,831 368,286 1,590 166,186 1 ,3 92 92
366,696 1 64 64 ,7 94 94
5 31 31 ,4 90 90 495,659
-109,078 2,120 -106,958 366,696 1,590 164,794 1 ,3 92 92
365,106 1 63 63 ,4 02 02
5 28 28 ,5 08 08 421,550
-187,680 1,789 -185,891 365,106 1,590 163,402 1 ,3 92 92
363,516 1 62 62 ,0 10 10
5 25 25 ,5 26 26 339,635
-218,329 1 ,389 -216 ,940 363,516 1,590 162,010 1 ,3 92 92
361,926 1 60 60 ,6 18 18
5 22 22 ,5 44 44 305,604
-241 ,152 1 ,475 -239 ,677 361,926 1,590 160,618 1 ,3 92 92
360,336 1 59 59 ,2 26 26
5 19 19 ,5 62 62 279,885
-245 ,320 1,500 -24 3,820 360 ,336 1 ,590 159,226 1 ,3 92 92
358 ,746 1 57 57 ,8 34 34
5 16 16 ,5 80 80 272 ,760
TotalAssets Liabilities and Capital Non Current Liabilities: Long-Term Liability Lo ng Ter m Debt T o t al Lo ng-ter m Li abi li ty TotalLiabilities Capital: Retained earnings TotalCapital
7,240,321
7,204,654
7,168,987
7,133,320
7,097,653
7,061,986
7,026,319
6,990,652
6 ,954,985
6 ,919,318
6,883,651
6,847,984
7,240,321 7,240,321
7,204,654 7,204,654
7,168,987 7,168,987
7,133,320 7,133,320
7,097,653 7,097,653
7,061,986 7,061,986
7,026,319 7,026,319
6,990,652 6,990,652
6 ,954,985 6 ,954,985
6 ,919,318 6 ,919,318
6,883,651 6,883,651
6,847 ,984 6,847,984
- 6 ,3 3 9 , 0 4 8 901,273
- 6 , 3 4 7 ,2 3 7 857,417
- 6 , 3 5 9 ,7 7 5 809,212
- 6 ,3 9 5 ,6 0 4 737,716
- 6 ,4 3 4 , 1 4 5 663,508
- 6 ,4 8 1 ,6 1 3 580,373
####### 495,659
- 6 ,5 6 9 , 1 0 2 421,550
-6 ,615,350 339,635
- 6,613,714 305,604
- 6,603,766 279,885
- 6,575 ,224 272,760
Ma-LiThaiMassage BalanceSheet 2014 J an
Feb
Mar
Apr
May
J un
J ul
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash Mer chandise Inventory TotalCurrentAssets Fixed Assets: Furnit ure and Fixtur es Less depreciation Equipment Less Less depreciati a tion on TotalAssets
-315,647 2,910 -312,737 358,746 1,590 157,834 1,392
357,156 156,442 4 42
513,5 513,598 200,861
-325,693 2,879 -322,814 357,156 1,590 156,442 1,392
355,566 155,050 0 50
510,6 510,616 187,802
-330,820 2,845 -327,975 355,566 1,590 155,050 1,392
353,976 153,658 6 58
507,6 507,634 179,659
-354,141 2,810 -351,331 353,976 1,590 153,658 1,392
352,386 152,266 2 66
504,6 504,652 153,321
-383,867 2,200 -381,667 352,386 1,590 152,266 1,392
350,796 150,874 8 74
501,6 501,670 120,003
-411,364 2,176 -409,188 350,796 1,590 150,874 1,392
349,206 149,482 4 82
498,6 498,688 89,500
-446,792 1,700 -445,092 349,206 1,590 149,482 1,392
347,616 148,090 0 90
495,7 495,706 50,614
-481,763 1,680 -480,083 347,616 1,590 148,090 1,392
346,026 146,698 6 98
492,7 492,724 12,641
- 502,094 2,700 -499,394 346,026 1,590 146,698 1,392
344,436 145,306 3 06
489,7 489,742 -9,652
- 506,407 2,790 -503,617 344,436 1,590 145,306 1,392
342,846 143,914 9 14
486,7 486,760 -16,857
- 503,421 2,740 - 500,681 342,846 1,590 143,914 1,392
341,256 142,522 5 22
483,7 483,778 -16,903
- 496,934 3,895 - 493,039 341,256 1,590 142,522 1,392
339,666 141,130 1 30
480,7 480,796 -12,243
Liabilitiesand Capital Non Current Liabilities: Long-Term Liability Long Term Debt Tot al Long-term Liability TotalLiabilities Capital: Retainedearnings TotalCapital
6,812,317
6,776,650
6,740,983
6,705,316
6,669,649
6,633,982
6,598,315
6,562,648
6,526,981
6,491,314
6,455,647
6,419,980
6,812,317 6,812,317
6,776,650 6,776,650
6,740,983 6,740,983
6,705,316 6,705,316
6,669,649 6,669,649
6,633,982 6,633,982
6,598,315 6,598,315
6,562,648 6,562,648
6,526,981 6,526,981
6,491,314 6,491,314
6,455,647 6,455,647
6,419,980 6,419,980
-6,611,456 200,861
-6,588,848 187,802
-6,561,324 179,659
-6,551,995 153,321
-6,549,646 120,003
-6,544,482 89,500
-6,547,701 50,614
-6,550,007 12,641
-6,536,633 -9,652
-6,508,171 -16,857
-6,472,550 -16,903
-6,432,223 -12,243
Profit – Loss sale decrease 15% Ma-LiThaiMassage P rof it / L oss S ta te m e n t 2010
J an
Rev enu es Les s Cas h Dis c o unt Net R evenu es Cost of Goods Sold : Begi nni ng inv ent or y M er c h and i s e pu r c has es Cost of Goods Available For Sale L es s end i ng inv ent o r y Gross Margin Operatingexpenses: Sales Expense F o o t o il F oo t w as h ing l iq u id Ad v er t is i ng c o s t De co co ra ra ti on on c os os t Administrative Expenses Salar i es and W ages Rent Elec t r ic i t y W at er T el eph o ne c o s t Fl o w er c o s t Pi ll ow Bed s h eet T o w el Ar o ma Sq u ab B as k et Co t t o n c l o t hes L anna t r o u s er s Sl ipper Elec t r ic l igh t b ul b C as h b i l l St at i o ner y U ni fo r m EBIT LessGeneralExpenses: I nt er es t EBT L es s T axes Net Profit
Fe b
6 3 ,5 3 8 455 6 3 ,0 8 3 0 1,9 2 0 1,9 2 0 1 ,1 6 0
6 8 ,8 5 0 0 6 8 ,8 5 0 1 ,1 6 0 480 1 ,6 4 0 750
760 6 2 ,3 2 3
4 80 1,4 40 5,5 00 3 0, 00 00 0, 00 00 3 ,0 0 7 ,4 2 0 7 4,5 2 4 6 0,0 00 7,8 65 1,9 00 3 00 1 ,0 00 3 ,6 00 4 ,50 0 10 ,80 0 60 0 4 ,00 0 1 ,18 0 1 8 ,00 0 1 1 ,8 8 0 6 ,0 0 0 5 ,8 5 0 45 129 8 ,7 5 0
7 7 ,1 8 0 6 0 ,0 0 0 8 ,7 6 5 1 ,6 9 9 320 800 0 0 0 600 0 0 0 0 0 0 45 0 0
75 0 4 80 1 ,23 0 75 0
89 0
5 ,9 1 2
14 9 ,40 9
76 ,98 9 60 ,00 0 8 ,83 4 1 ,50 0 32 2 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
750 480 1,2 30 520
4 80
5 ,70 2
1 49 ,2 90
7 2,0 1 6 6 0,0 00 7,3 21 1,2 00 2 90 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
520 1 ,9 2 0 2 ,4 4 0 1 ,9 8 0
710
5,3 80
1 4 2 ,4 7 2
6 9 ,2 9 6 6 0 ,0 0 0 6 ,9 8 7 980 310 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
1 ,98 0 4 80 2 ,46 0 1 ,98 0
46 0
13 9 ,21 8
14 1 4 6 ,0 1 2
1 ,9 80 480 2,4 60 2,0 15
4 80
5 ,25 8
0
1 3 6,5 82
14 1 41 ,8 40
2 ,0 1 5 480 2 ,4 9 5 2 ,0 0 4
445
4,9 12
0
1 4 6 ,3 2 6
15 1 5 1 ,2 3 8
2 ,00 4 4 80 2 ,4 84 1 ,98 6
49 1
4 ,8 9 2
13 8 ,71 4
14 1 4 3 ,6 0 6
1,9 86 480 2,4 66 1 ,8 9 0
1 4 3,4 33
14 1 47 ,9 13
1 ,8 9 0 480 2 ,3 7 0 1 ,6 8 5
576
5,7 80
1 5 1 ,7 6 0
15 1 5 7 ,5 4 0
1 ,68 5 1 ,9 20 3 ,6 05 2 ,9 86
68 5
5 ,8 7 0
6 19 1 02 ,7 96
48 0 1 ,44 0 5 ,4 9 0 0
8 5 ,0 4 3 6 0 ,0 0 0 8 ,9 9 6 1 ,1 8 9 310 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
1 03 ,87 0 4 55 1 03 ,4 15
8 3 ,50 0
480 0 5 ,3 9 0 0
7 9,7 0 9 6 0,0 00 8,9 87 1 ,1 20 2 99 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
8 4 ,5 7 5 39 0 8 4 ,1 8 5
7 3 ,0 0 7
4 80 0 5 ,3 00 0
4 ,48 0
Dec
7 3,9 0 8 325 7 3 ,5 8 3
4 98
73 ,52 5 6 0 ,00 0 6 ,98 7 98 7 289 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
Nov
59 ,3 47
48 0 0 4 ,00 0 0
6 9 ,4 8 8 6 0 ,0 0 0 6 ,5 3 2 789 260 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0
O ct
61 ,5 40 1,6 95 59 ,8 45
4 9 ,88 9
480 0 4 ,4 1 2 0
6 6,5 7 6 6 0,0 00 5,9 87 8 89 3 00 1 ,0 00 0 0 10 ,80 0 60 0 0 0 0 0 0 0 45 129
Sep
5 3 ,4 6 5 3 ,08 5 5 0 ,3 8 0
4 5 ,6 9 8
4 80 0 4 ,4 32 0
68 ,12 8 6 0 ,00 0 5 ,58 9 89 0 330 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0
Au g
4 7,6 4 3 1 ,5 0 0 4 6 ,1 4 3
4 6,9 40
48 0 0 4 ,77 8 0
6 ,7 9 4
J ul
50 ,7 45 3 ,3 25 47 ,4 20
4 8 ,75 0
480 1 ,4 4 0 4 ,8 7 4 0
14 1 4 7 ,8 5 2
Ju n
5 4 ,2 3 0 5 ,02 0 4 9 ,2 1 0
5 6 ,1 8 3
4 80 0 4,9 00 0
15 1 54 ,9 92
Ma y
5 8 ,5 2 3 1 ,6 3 0 5 6 ,8 9 3
7 2,1 30
48 0 0 5 ,22 2 0
15 1 5 5 ,3 2 1
Apr
72 ,6 75 65 72 ,6 10
6 7 ,96 0
480 0 5 ,4 3 2 0
2 2 0 ,9 2 3 3 ,2 2 8 ,3 4 3
Ma r
7 ,4 10
94 ,69 0 6 0 ,00 0 8 ,79 0 1 ,19 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
15 7 ,18 3
16 1 6 3 ,0 5 3
0
1 6 6,6 15
1 7 4,0 2 5
- 3 ,1 6 6 ,0 2 0
- 87 ,36 1
- 8 2,8 6 2
- 9 1 ,6 6 9
- 97 ,26 2
- 9 4,9 00
- 1 0 5 ,5 4 0
- 93 ,71 7
- 8 8,5 66
- 8 4 ,5 3 3
- 79 ,55 3
- 7 1,2 29
3 5 ,6 6 7 - 3 ,2 0 1 ,6 8 7 0 - 3 ,2 0 1 ,6 8 7
35 ,66 7 - 1 23 ,02 8 0 - 1 23 ,02 8
3 5,6 6 7 - 1 1 8,5 29 0 - 1 1 8,5 2 9
3 5 ,6 6 7 - 1 2 7 ,3 3 6 0 - 1 2 7 ,3 3 6
35 ,66 7 - 1 32 ,92 9 0 - 1 32 ,92 9
3 5,6 6 7 - 1 3 0,5 67 0 - 1 3 0,5 6 7
3 5 ,6 6 7 - 1 4 1 ,2 0 7 0 - 1 4 1 ,2 0 7
35 ,66 7 - 12 9 ,38 4 0 - 1 29 ,38 4
3 5,6 6 7 - 1 2 4,2 33 0 - 1 2 4,2 3 3
3 5 ,6 6 7 - 1 2 0 ,2 0 0 0 - 1 2 0 ,2 0 0
35 ,66 7 - 11 5 ,22 0 0 - 1 15 ,22 0
3 5,6 6 7 - 1 0 6,8 96 0 - 1 0 6,8 9 6
Ma-LiThaiMassage Prof it / L oss S ta te m e n t 2011
Jan
Rev enu es Les s Cas h Dis c o u nt Net R ev enu es Cost of Goods Sold : Begi nni ng i nv ent o r y M er c h andi s e pu r c h as es Cost of Goods Available For Sale L es s endi ng i nvent o r y Gross Margin Operating expenses: SalesExpense Fo o t o il Fo o t w as h ing li q ui d Ad v er t is ing c o s t Administrative Administr ative Expenses Salar i es and W ages Rent El ec t r i c it y W at er T el eph o ne c os t F l o w er c o s t Pi ll ow B ed s heet T o w el A r o ma Sq u ab B as k et Co t t o n c lo t h es L anna t r ou s er s Sl ipper Elec t r ic li ght b u lb Cas h b i ll St at io ner y U ni of rm rm EBIT LessGeneralExpenses: I nt er es t EBT Les s T axes Net Profit
Feb
1 1 2 ,0 3 0 520 1 1 1 ,5 1 0 2 ,9 8 6 480 3 ,4 6 6 2 ,8 2 8
1 1 4 ,8 3 5 325 1 1 4 ,5 1 0 2 ,8 2 8 48 0 3 ,30 8 2 ,66 8
63 63 8 1 1 0 ,8 7 2
4 80 0 5 ,5 32 98 ,7 70 60 ,0 00 9 ,9 89 2 ,4 34 3 00 1 ,00 0 0 0 1 0 ,80 0 60 0 0 0 1 8 ,0 0 0 1 1 ,8 8 0 6 ,0 0 0 0 45 129 0
4 80 0 5 ,6 11
21 21 9,9,9 47 47
1 00 ,1 73 60 ,0 00 9 ,9 98 2 ,2 36 3 00 80 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
2 ,6 6 8 48 0 3 ,14 8 2 ,49 5
64 64 0
4 80 0 5 ,5 57
17 17 4,4,1 52 52
1 06 ,1 01 60 ,0 00 8 ,9 90 2 ,4 00 2 99 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
2 ,49 5 0 2 ,49 5 1 ,88 0
65 65 3
0 0 5 ,3 79
17 17 9,9,4 35 35
93 ,5 64 60 ,0 00 8 ,1 99 2 ,1 89 1 59 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
1 ,88 0 0 1 ,88 0 1 ,34 5
61 61 5
0 0 5 ,2 0 0
1 ,34 5 1 ,44 0 2 ,78 5 2 ,26 1
53 53 5
16 16 5,5,7 56 56
89 ,0 38 60 ,0 00 6 ,7 56 2 ,2 39 1 50 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
16 16 5,5,0 28 28
15 15 9,9,8 30 30
16 16 5,5,4 70 70
16 16 8,8,68 9
1 72 72 8, 88 88
15 15 9,9,38 9
1 63 63 3, 79 79
16 16 5,5,09 8
1 68 68 9, 97 97
17 17 9,9,95 5
1 86 86 4, 41 41
1 ,19 8 2 ,40 0 3 ,5 98 2 ,78 4
787
0
18 18 6,6,05 4
81 81 4 1 6 5 ,4 4 6
960 1,4 4 0 5,4 0 9
4 ,98 8
1 1 1,2 2 3 60 ,0 0 0 10 ,0 9 8 2 ,7 8 8 3 00 1 ,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
1 6 6 ,2 6 0 0 1 6 6 ,2 6 0
1 5 2 ,9 5 3
0 0 4,9 8 8
1 03 ,1 2 6 60 ,0 0 0 11 ,8 9 7 2 ,9 87 3 00 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
1 ,98 5 0 1 ,98 5 1 ,1 9 8
673
6 ,48 6
D ec
1 5 3 ,9 3 5 195 1 5 3 ,7 4 0
1 3 6 ,7 4 5
480 1 ,4 4 0 4,5 6 6
93 ,5 0 0 60 ,0 0 0 7 ,8 65 1 ,7 89 2 99 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
73 8 1 ,92 0 2 ,6 5 8 1 ,9 8 5
51 51 6
3 ,89 9
Nov
1 3 7 ,7 4 3 325 1 3 7 ,4 1 8
1 1 5 ,0 1 4
0 0 3 ,8 9 9
87 ,8 4 8 60 ,0 00 7 ,7 69 1 ,8 77 2 50 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
1 ,25 4 0 1 ,25 4 73 8
50 50 2
3 ,99 0
O ct
1 2 0 ,1 9 0 4 ,6 6 0 1 1 5 ,5 3 0
1 0 2 ,2 5 3
0 0 3 ,9 9 0
86 ,5 5 1 60 ,0 00 7 ,2 76 1 ,9 88 3 00 1 ,0 00 0 0 1 0 ,80 0 60 0 0 0 0 0 0 0 45 129 0
1 ,75 6 0 1 ,75 6 1 ,25 4
50 50 5
4 ,19 9
Sep
1 0 7 ,1 8 5 4 ,4 3 0 1 0 2 ,7 5 5
9 9 ,7 6 8
0 0 4 ,1 9 9
89 ,1 6 5 60 ,0 00 6 ,7 90 1 ,9 80 2 50 1 ,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 15 15 9,9,8 28 28
2 ,26 1 0 2 ,26 1 1 ,75 6
52 52 4
5 ,64 0
Aug
1 0 4 ,5 9 3 4 ,3 2 0 1 0 0 ,2 7 3
1 0 7 ,0 2 1
0 1 ,4 40 4 ,2 0 0
5 ,20 0
Ju l
1 0 9 ,8 2 0 2 ,2 7 5 1 0 7 ,5 4 5
1 0 1 ,5 3 0
5 ,37 9
17 17 1,1,1 35 35
Ju n
1 0 9 ,5 6 5 7 ,5 0 0 1 0 2 ,0 6 5
1 1 2 ,5 9 3
6 ,03 7
18 18 5,5,4 72 72
Ma y
1 1 8 ,6 1 8 5 ,4 1 0 1 1 3 ,2 0 8
1 2 6 ,0 4 0
6 ,0 9 1
18 18 0,0,2 43 43
Apr
1 2 6 ,6 9 3 0 1 2 6 ,6 9 3
1 1 3 ,8 7 0
6 ,0 1 2
22 22 5,5,9 59 59
Ma r
1 1 7,3 8 5 60 ,0 0 0 11 ,2 9 0 2 ,8 9 7 300 1 ,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 1 91 91 0, 42 42 0
7 ,8 0 9
19 19 3,3,51 7
2 01 01,3 26 26
- 1 1 5,0 8 7
- 6 6,3 7 3
- 5 9 ,4 3 2
- 5 8 ,5 4 2
- 6 3 ,4 9 8
- 5 8 ,4 4 9
- 7 3 ,1 2 0
- 6 1 ,1 2 6
- 5 3 ,9 8 3
- 4 9 ,6 9 6
- 3 8 ,0 8 9
- 3 5 ,8 8 0
3 5,6 6 7 - 1 5 0,7 5 4 0 - 1 5 0,7 5 4
3 5,6 6 7 - 1 0 2,0 4 0 0 - 1 0 2,0 4 0
3 5 ,6 6 7 - 9 5 ,0 9 9 0 - 9 5,0 9 9
3 5 ,6 6 7 - 9 4 ,2 0 9 0 - 9 4 ,2 0 9
3 5 ,6 6 7 - 9 9 ,1 6 5 0 - 9 9 ,1 6 5
3 5 ,6 6 7 - 9 4 ,1 1 6 0 - 9 4 ,1 1 6
3 5 ,6 6 7 - 1 0 8 ,7 8 7 0 - 1 0 8 ,7 8 7
3 5 ,6 6 7 - 9 6 ,7 9 3 0 - 9 6 ,7 9 3
3 5 ,6 6 7 - 8 9 ,6 5 0 0 - 8 9 ,6 5 0
3 5 ,6 6 7 - 8 5 ,3 6 3 0 - 8 5 ,3 6 3
3 5 ,6 6 7 - 7 3 ,7 5 6 0 - 7 3 ,7 5 6
3 5 ,6 6 7 - 7 1 ,5 4 7 0 - 7 1 ,5 4 7
Ma-LiThaiMassage P rof it / Loss Sta te m e n t 2012 R ev enu es L es s Cas h Dis c o u nt Net Rev enu es Cost of Goods Sold : B eginning i nv ent or y M er c h andi s e pu pu rc h as es Cost of Goods Available For Sale L es s endi ng inv ent or y Gross Margin Operatingexpenses: SalesExpense F o o t o il F o o t w as h ing liq u id A d v er t i s i n g c o s t Administrative Expenses Sal ar ies and W ages R ent Elec t r i c it y W at er T elepho ne c o s t F lo w er c os t Pil lo w B ed s h eet T ow el A r oma Sq uab B as k et Cot t on c lo t h es L anna t r ou s er s Sli pper Elec t r ic li gh t b ul b Cash bi ll St at io ner y Unifor m EBIT LessGeneralExpenses: I nt er es t EBT Les s T axes Net Profit
Jan
Fe b
1 9 4 ,7 7 8 0 1 9 4 ,7 7 8 2 ,78 4 960 3 ,74 4 2 ,91 0
9 60 0 5,1 00 1 2 3,1 44 6 0,0 00 1 1,8 90 2,4 55 30 0 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 129 0
2 0 7,5 28 130 2 0 7,3 98 2 ,9 1 0 0 2 ,9 1 0 2 ,0 6 0
83 83 4 1 9 3 ,9 4 4
6 ,06 0
0 0 5,3 00
19 199 5, 6 3
1 29 ,51 9 60 ,00 0 11 ,90 7 2 ,32 2 30 0 80 0 0 0 0 600 0 0 0 0 0 0 45 0 0
2 05 05 6, 23 23
M ar
2 1 6,6 23 0 2 1 6,6 23 2 ,0 6 0 0 2 ,0 6 0 1 ,1 9 4
85 85 0 2 0 6,5 48
5 ,3 0 0
0 0 5 ,20 0
20 20 5,5,4 93 93
1 34 ,06 6 60 ,00 0 11 ,88 9 2 ,18 8 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 5 ,8 5 0 45 0 0
21 21 0,0,7 93 93
Apr
1 9 0,3 58 1 6,1 91 1 7 4,1 67 1 ,1 9 4 480 1 ,6 7 4 1 ,1 3 5
86 866 2 1 5,7 57
5 ,2 0 0
48 0 0 4 ,90 0
21 21 5,5,9 38 38
1 20 ,93 4 60 ,00 0 9 ,87 7 1 ,8 9 9 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
22 22 1,1,1 38 38
Ma y
1 76 ,75 8 2 ,89 1 1 73 ,86 7 1 ,1 3 5 0 1 ,1 3 5 746
53 539 1 7 3,6 28
5 ,3 8 0
0 0 4 ,20 0
19 19 4,4,6 55 55
11 4 ,1 3 4 6 0 ,0 0 0 8 ,9 5 6 1 ,9 8 8 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
20 20 0,0,0 35 35
- 1 1 ,6 7 9
- 4 ,2 4 5
- 5,3 81
- 2 6,4 07
3 5 ,6 6 7 - 47,346 0 - 47,346
3 5 ,6 6 7 - 39,912 0 - 39,912
3 5,6 67 - 4 1,0 48 0 - 41,048
3 5,6 67 - 6 2,0 74 0 - 6 2,0 74
Ju n
1 73 ,27 3 1 ,71 6 1 71 ,55 7 7 46 1,9 20 2,6 66 2,2 14
38 38 9 1 73 ,47 8
480 1 ,4 4 0 4 ,3 0 0
4 ,2 0 0
Ju l
-
19 19 1,1,2 23 23
2,2 14 0 2,2 14 1,7 69
0 0 3 ,9 8 8
11 2 ,3 9 1 6 0 ,0 0 0 8 ,2 4 5 1 ,8 6 6 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 18 18 7,7,0 23 23
1 71 ,82 8 88 3 1 70 ,94 5
45 45 2 1 71 ,10 5
6,2 20
Au g
0
18 18 4,4,4 47 47
19 190 6, 6 7
1,7 69 0 1,7 69 1,3 19
0 0 3 ,7 6 6
11 1 ,6 6 9 6 0 ,0 0 0 8 ,1 6 7 1 ,8 9 0 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 12 9 18 18 3,3,8 00 00
18 187 7, 8 8
18 9 ,3 3 8 1 ,0 7 6 18 8 ,2 6 2 1 ,31 9 0 1 ,31 9 78 9
45 45 0 17 4 ,2 5 2
0 0 3 ,9 8 8
3,7 66
1 1 3 ,5 1 8 6 0 ,0 0 0 8 ,0 0 7 1,7 99 3 00 1,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
O ct
17 5 ,5 2 5 823 17 4 ,7 0 2
44 44 5 1 70 ,50 0
3,9 88
S ep
18 18 5,5,2 69 69
18 18 9,9,0 35 35
78 9 2 ,40 0 3 ,18 9 2 ,55 1
9 60 1,4 40 4,9 99
1 2 0,4 24 6 0,0 00 8,6 00 1,7 69 3 00 1,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
2 1 0 ,8 4 3 65 21 0 ,7 7 8
53 53 0 18 7 ,7 3 2
3 ,98 8
Nov
19 192 7, 3 8
19 6,6,7 26 26
2 ,5 5 1 0 2 ,55 1 1 ,87 1
0 0 5,1 20
1 3 1,1 76 6 0,0 00 1 1,7 89 2,4 66 3 00 1,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
2 1 7 ,6 0 0 0 2 1 7 ,6 0 0
63 63 8 21 0 ,1 4 0
7 ,39 9
Dec
20 207 3, 7 6
21 4,4,7 75 75
1 ,8 7 1 480 2 ,3 5 1 1 ,6 4 7
68 68 0 2 1 6 ,9 2 0
48 0 0 5,2 99
5 ,12 0
1 3 4,5 55 6 0,0 00 11 ,89 1 2 ,56 0 30 0 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
2 2 8,5 65 1 30 2 2 8,4 35
7 04 2 2 7,7 31
5 ,7 7 9
1 40 ,03 8 60 ,00 0 11 ,88 8 2 ,58 9 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
21 210 9, 5 1
2 16 16 0, 71 71
0
21 21 6,6,4 60 60
2 22 22,2 39 39
- 1 7,7 45
- 19 ,56 2
- 17 ,28 8
- 1 4 ,7 8 3
- 8 ,9 9 4
- 4 ,6 3 5
849
5 ,4 9 2
3 5,6 67 53 ,41 2 0 53 ,41 2
35 ,66 7 - 55 ,22 9 0 - 55 ,22 9
35 ,66 7 - 52 ,95 5 0 - 52 ,95 5
35 ,66 7 - 50 ,45 0 0 - 50 ,45 0
3 5 ,6 6 7 - 4 4 ,6 6 1 0 - 4 4 ,6 6 1
3 5 ,6 6 7 - 4 0 ,3 0 2 0 - 4 0 ,3 0 2
3 5 ,6 6 7 - 3 4 ,8 1 8 0 - 3 4 ,8 1 8
3 5 ,6 6 7 - 3 0 ,1 7 5 0 - 3 0 ,1 7 5
Ma-LiThaiMassage P rof it / L oss S tat em e n t 2013 Rev enu es Les s Cas h Dis c o u nt Net Rev enues Cost of Goods Sold : Beginning i nv ent o r y M er ch and is e pu r c has es Cost of Goods Available For Sale L es s end ing i nv ent o ry Gross Margin Operatingexpenses: Sales Expense Fo o t o i l Fo o t w as h ing liq u id Ad ver t i s ing c o s t Administrative Expenses Salar ies and Wages Rent El ect r ic it y W at er T eleph one c os t F l ow er c os t Pil lo w B ed s h eet T o w el A r om a Sq u ab B as ket Co t t o n c lo t h es L anna t r ou s er s Sli pper Elec t r ic li ght b ul b Cas h b ill St at io ner y Unifo rm rm EBIT LessGeneralExpenses: I nt eres t EBT Les s T axes Net Profit
Jan
F eb
28 3 ,1 7 8 65 28 3 ,1 1 3 1 ,64 7 96 0 2,6 07 1 ,60 9
960 0 5,5 00 1 7 0 ,1 0 6 6 0 ,0 0 0 1 3,1 00 2,1 99 3 00 1,0 00 0 0 10 ,8 00 6 00 0 0 18 ,00 0 11 ,88 0 6 ,00 0 0 45 129 0
29 1 ,9 7 5 0 29 1 ,9 7 5 1 ,60 9 4 80 2,0 89 1,0 94
99 99 8 28 2 ,1 1 5
6,4 60
480 0 5 ,5 0 0
29 294 1, 5 9
1 7 4 ,2 9 3 6 0,0 00 1 3,3 78 2,2 56 3 00 8 00 0 0 0 60 0 0 0 0 0 0 5 ,85 0 45 0 0
30 0,0,6 19 19
Ma r
27 3 ,4 0 3 0 27 3 ,4 0 3 1 ,09 4 96 0 2 ,05 4 1 ,10 8
99 99 5 29 0 ,9 8 0
5 ,98 0
9 60 0 5 ,2 0 0
25 257 5, 2 2
1 6 5,6 44 6 0,0 00 1 3,3 89 2,1 90 3 00 1,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
26 3,3,5 02 02
Ap r
22 0 ,4 4 8 2 ,4 3 4 21 8 ,0 1 4 1 ,10 8 48 0 1 ,58 8 88 8
94 94 6 27 2 ,4 5 7
6 ,16 0
4 80 0 4,8 00
24 243 1, 6 8
1 3 7,0 41 6 0,0 00 1 1,2 22 1,9 88 3 00 1,0 00 0 0 0 60 0 0 0 0 0 0 0 45 0 0
24 9,9,3 28 28
Ma y
21 4 ,1 5 8 2 ,9 3 5 21 1 ,2 2 3 88 8 1 ,92 0 2 ,80 8 2 ,10 4
70 70 0 21 7 ,3 1 4
5 ,28 0
4 80 1,4 40 4,2 00
21 212 1, 9 6
1 3 3,4 71 6 0,0 00 9,9 80 1,8 77 3 00 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 0
21 7,7,4 76 76
Jun
2 ,10 4 0 2 ,10 4 1 ,50 0
0 0 3,9 00
21 3,3,3 93 93
2 0 7 ,7 8 3 3 ,5 4 3 20 4 ,2 4 0 1 ,50 0 0 1 ,50 0 85 4
60 60 4 18 6 ,5 4 2
0 0 3,7 89
3 ,90 0
1 2 0,7 21 6 0,0 00 9,8 77 1 ,9 00 30 0 1 ,00 0 0 0 0 60 0 0 0 0 0 0 0 45 0 20 207 2, 7 3
Au g
18 9 ,9 3 3 2 ,7 8 7 18 7 ,1 4 6
70 70 4 21 0 ,5 1 9
6 ,12 0
Jul
0
19 194 4, 4 3
1 98 98 3, 43 43
854 1 ,92 0 2 ,77 4 2 ,12 0
4 80 1 ,4 40 3,7 78
1 2 9,6 46 6 0,0 00 8 ,9 00 1 ,76 5 30 0 1 ,00 0 0 0 10 ,80 0 60 0 0 0 0 0 0 0 45 129 21 213 1, 8 5
2 16 16 9, 74 74
2 ,1 2 0 48 0 2 ,6 0 0 1 ,78 9
48 0 0 3,9 90
5 ,69 8
20 20 2,2,2 15 15
20 20 7,7,9 13 13
2 9 7,6 28 65 2 9 7 ,5 6 3 1 ,7 8 9 480 2 ,2 6 9 1 ,3 8 9
81 81 1 2 0 7 ,4 0 0
48 0 0 4 ,79 9
4 ,4 7 0
1 41 ,01 5 60 ,00 0 8 ,99 7 1 ,55 4 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
Nov
2 2 7 ,1 2 0 1 8 ,9 0 9 2 0 8 ,2 1 1
1 ,6 5 4 2 0 5 ,1 3 8
1 2 9,8 16 60 ,00 0 8 ,88 7 1 ,56 7 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
O ct
2 0 8 ,1 2 3 1 ,3 3 1 2 0 6 ,7 9 2
64 64 6 2 0 3 ,5 9 4
3 ,78 9
Se p
21 21 3,3,5 11 11
21 21 7,7,9 81 81
1 ,3 8 9 960 2 ,3 4 9 1 ,4 7 5
96 0 0 5 ,12 3
1 77 ,96 9 60 ,00 0 11 ,90 0 2 ,28 7 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 1 3,6 50 0 3 1 3,6 50
88 88 0 2 9 6,6 8 3
5 ,2 7 9
D ec
25 25 4,4,1 01 01
25 25 9,9,3 80 80
1 ,4 7 5 960 2 ,4 3 5 1 ,5 0 0
87 874 3 1 2,7 76
96 0 0 4 ,91 0
6 ,0 8 3
1 83 ,85 5 60 ,00 0 12 ,98 0 2 ,29 8 30 0 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 3 9,8 30 0 3 3 9,8 30
93 935 3 3 8,8 95
5 ,8 7 0
1 91 ,84 5 60 ,00 0 12 ,78 0 2 ,24 6 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
26 26 1,1,0 78 78
26 26 7,7,1 61 61
0
26 26 8,8,8 16 16
2 74 74,6 86 86
- 1 8 ,5 0 4
2 7 ,4 7 8
2 3 ,1 2 9
-162
- 2 ,8 7 4
- 1 1 ,8 0 1
- 1 3 ,3 8 0
- 2 ,7 7 5
- 1 0 ,5 8 1
3 7,3 03
4 5,6 15
6 4,2 09
3 5 ,6 6 7 - 5 4 ,1 7 1 0 - 5 4 ,1 7 1
3 5 ,6 6 7 - 8 ,1 8 9 0 - 8 ,1 8 9
3 5 ,6 6 7 - 1 2 ,5 3 8 0 - 1 2 ,5 3 8
3 5 ,6 6 7 -35,829 0 - 3 5 ,8 2 9
3 5 ,6 6 7 - 3 8 ,5 4 1 0 - 3 8 ,5 4 1
3 5 ,6 6 7 - 4 7 ,4 6 8 0 - 4 7 ,4 6 8
3 5 ,6 6 7 - 4 9 ,0 4 7 0 - 4 9 ,0 4 7
3 5 ,6 6 7 - 3 8 ,4 4 2 0 - 3 8 ,4 4 2
3 5 ,6 6 7 - 4 6 ,2 4 8 0 - 4 6 ,2 4 8
3 5,6 67 1,6 36 0 1,6 36
3 5,6 67 9,9 48 0 9,9 48
3 5,6 67 2 8,5 42 0 2 8,5 42
Ma-LiThaiMassage Prof it / Loss St ate m e n t 2014 R evenu es L es s Cas h Dis c o u nt Net R ev enu es Cost of Goods Sold : B eginning i nv ent o r y M er c h andi s e pu r c has es Cost of Goods Available For Sale Les s endi ng i nv ent o r y Gross Margin Operatingexpenses: SalesExpense F o ot o il F o ot w as h ing liq u id A dv er t i s ing c o s t Administrative Administr ative Expenses Sal ar i es and W ages R ent Elec t r i c it y W at er T elepho ne c o s t F lo w er c os t Pil lo w Bed s h eet T o w el Ar o ma Sq uab Bas k et Cot t on c lo t h es Lanna t r ou s er s Slipper El ec t r ic li ght b u lb Cas h bi ll St at io ner y Unifor m EBIT LessGeneralExpenses: I nt er es t EBT L es s T axes Net Profit
J an
Feb
3 4 3,9 1 0 65 3 4 3,8 4 5 1,5 0 0 2,4 00 3,9 0 0 2,9 1 0
9 60 1,4 40 5,0 00 1 9 8,3 4 8 6 0,0 00 1 3,3 39 2,2 99 3 00 1,0 00 3 ,6 00 4 ,5 00 10 ,80 0 60 0 4 ,00 0 1 ,18 0 1 8 ,00 0 1 1 ,88 0 6 ,00 0 0 45 129 0
3 4 2 ,0 4 0 0 3 4 2 ,0 4 0 2,9 1 0 960 3 ,8 7 0 2 ,8 7 9
99 990 3 4 2,8 5 5
7,4 0 0
960 0 5,0 0 0
3 36 36 0, 20 20
1 9 9,1 1 3 6 0,0 0 0 1 3,3 8 0 2,5 7 6 3 00 8 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
3 43 43 4, 20 20
M ar
3 4 8 ,5 8 5 0 3 4 8 ,5 8 5 2 ,8 7 9 960 3 ,8 3 9 2 ,8 4 5
99 991 3 4 1 ,0 4 9
5 ,9 6 0
960 0 5 ,2 0 0
2 76 76 8, 14 14
2 0 0 ,6 8 5 6 0 ,0 0 0 1 3,4 0 0 2,2 1 0 300 1,0 00 0 0 0 6 00 0 0 0 0 0 0 45 0 0
2 82 82 7, 74 74
Ap r
3 1 3 ,6 5 0 3 ,1 2 1 3 1 0 ,5 2 9 2 ,8 4 5 960 3 ,8 0 5 2 ,8 1 0
99 994 3 4 7 ,5 9 1
6 ,1 6 0
960 0 3 ,9 0 0
2 78 78 2, 40 40
1 8 3 ,6 4 3 6 0 ,0 0 0 1 1 ,9 9 0 2 ,1 0 0 300 1,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
2 84 84 4, 00 00
May
2 9 7 ,6 2 8 2 ,1 3 3 2 9 5 ,4 9 5 2 ,8 1 0 480 3 ,2 9 0 2 ,2 0 0
99 995 3 0 9 ,5 3 4
4 ,8 6 0
480 0 2 ,9 9 9
2 59 59 6, 78 78
1 7 6 ,9 0 6 6 0 ,0 0 0 1 1 ,9 9 9 2 ,0 6 0 300 1 ,0 0 0 0 0 0 6 00 0 0 0 0 0 0 45 0 0
2 64 64 5, 38 38
Jun
30 0 ,6 0 3 3 ,4 3 0 29 7 ,1 7 3 2 ,2 0 0 960 3 ,1 6 0 2 ,1 7 6
1 ,0 9 0 2 9 4 ,4 0 5
960 0 3 ,7 7 7
3 ,4 7 9
Jul
2 56 56 3, 89 89
2 ,1 7 6 480 2 ,6 5 6 1 ,7 0 0
480 0 3 ,8 9 0
17 6 ,6 9 4 6 0 ,0 0 0 9 ,9 8 2 2 ,0 0 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 2 52 52 9, 10 10
30 3 ,2 8 0 4 ,12 2 29 9 ,1 5 8
98 984 29 6 ,1 8 9
4 ,7 3 7
Au g
0
2 50 50 6, 21 21
2 55 55 3, 58 58
1 ,7 0 0 96 0 2 ,66 0 1 ,68 0
960 0 3 ,9 8 7
17 7 ,3 9 5 6 0 ,0 0 0 9 ,1 2 7 1 ,9 8 8 300 1 ,0 0 0 0 0 1 0 ,8 0 0 600 0 0 0 0 0 0 45 1 29 2 61 61 3, 84 84
2 65 65 7, 54 54
1 ,68 0 1 ,92 0 3 ,60 0 2 ,70 0
48 0 1 ,4 4 0 4 ,10 0
4 ,94 7
2 48 48 9, 20 20
2 53 53 8, 67 67
3 50 ,71 0 0 3 50 ,71 0 2 ,70 0 96 0 3 ,66 0 2 ,79 0
90 900 31 6 ,78 3
96 0 0 4 ,89 9
6 ,02 0
18 7 ,68 0 6 0 ,00 0 9 ,8 7 7 2 ,2 2 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
Nov
31 9 ,60 0 1 ,91 7 31 7 ,68 3
98 980 28 7 ,22 8
17 5 ,5 8 9 6 0 ,0 0 0 9 ,3 9 9 1 ,9 8 7 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
O ct
29 5 ,4 1 8 7 ,21 0 28 8 ,20 8
95 956 29 8 ,2 0 2
4 ,3 7 0
S ep
2 61 61 7, 22 22
2 67 67 7, 42 42
2 ,79 0 9 60 3 ,75 0 2 ,7 40
96 0 0 5 ,12 0
2 03 ,44 8 6 0 ,00 0 1 1 ,89 9 2 ,56 0 300 1 ,0 0 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 68 ,47 5 0 3 68 ,47 5
87 870 3 49 ,84 0
5 ,85 9
Dec
2 79 79 8, 52 52
2 85 85 7, 11 11
2 ,74 0 2 ,4 00 5 ,1 40 3 ,8 95
1 ,0 10 3 67 ,46 5
96 0 1 ,44 0 5 ,3 00
6 ,08 0
2 12 ,75 5 60 ,00 0 13 ,10 0 2 ,29 7 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
3 77 ,1 88 0 3 77 ,1 88
1,2 45 3 75 ,9 43
7 ,70 0
2 14 ,9 86 60 ,00 0 13 ,01 0 2 ,30 8 30 0 1 ,00 0 0 0 0 600 0 0 0 0 0 0 45 0 0
2 90 90 0, 97 97
2 96 96 1, 77 77
0
2 92 92 2, 49 49
2 99 99 9, 49 49
- 5 65
5 8,2 7 5
6 3 ,1 9 1
4 4 ,9 9 6
3 8 ,0 1 6
4 0 ,8 3 1
3 2 ,4 4 8
3 3 ,3 6 1
4 9 ,04 1
6 4 ,12 9
71 ,28 8
75 ,99 4
3 5,6 67 - 3 6,2 32 0 -36,232
3 5,6 6 7 2 2,6 0 8 0 2 2,6 0 8
3 5 ,6 6 7 2 7,5 2 4 0 2 7,5 2 4
3 5 ,6 6 7 9 ,3 2 9 0 9 ,3 2 9
3 5 ,6 6 7 2 ,3 4 9 0 2 ,3 4 9
3 5 ,6 6 7 5 ,1 6 4 0 5 ,1 6 4
3 5 ,6 6 7 - 3 ,2 1 9 0 - 3 ,2 1 9
3 5 ,6 6 7 - 2 ,3 0 6 0 - 2 ,3 0 6
3 5 ,66 7 1 3 ,37 4 0 1 3 ,37 4
35 ,66 7 2 8 ,46 2 0 2 8 ,46 2
35 ,66 7 35 ,62 1 0 35 ,62 1
35 ,66 7 40 ,32 7 0 40 ,32 7
Balance Sheet Interest increase 5%
Ma-LiThaiMassage Balance Sheet 2010 Jan
Feb
Mar
Apr
May
Jun
Ju l
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash
4,139,147
Mer chandi se In Inv ent or y TotalCurrentAssets
4,018,708
3,903,067
3,777,228
3,643,829
1, 160
750
750
520
1,980
4,140,307
4,019,458
3,903,817
3,777,748
3,645,809
3,513,844
3,372,909
1,980
2,015
3,515,824
3,374,924
3,244,358
3,121,677
3,004,198
2,892,750
2,004
1,986
1,890
1,685
3,246,362
3,123,663
3,006,088
2,894,435
2,774,622 2,986 2,777,608
Fixed Assets: Furniture and Fixt ures Less depreciation Equipment Less depre depreciati a tion on
435,066 1,590
433,476 433,476
1,590
224,650 1,392
431,886 431,886
1,590
223,258 223,258 2 58
TotalAssets
656,734
1,392
430,296 430,296
1,590
221,866 221,866 8 66
4,797,041
653,752
1,392
428,706 428,706
1,590
220,474 220,474 4 74
4,673,210
650,770
1,392
427,116 427,116
1,590
219,082 219,082 0 82
4,554,587
647,7 647,788
1,392
425,526 425,526
1,590
217,690 217,690 6 90
4,425,536
644,8 644,806
1,392
423,936 423,936
1,590
216,298 216,298 2 98
4,290,615
641,8 641,824
1,392
422,346 422,346
1,590
214,906 214,906 9 06
4,157,648
638,8 638,842
1,392
420,756 420,756
1,590
213,514 213,514 5 14
4,013,766
635,8 635,860
1,392
419,166 419,166
1,590
212,122 212,122 1 22
3,882,222
632,8 632,878
1,392
417,576 417,576
1,590
210,730 210,730 7 30
3,759,541
629,8 629,896
1,392
415,986
209,338 209,338 3 38
3,635,984
626,9 626,914
1,392
207,946 9 46
3,521,349
623,9 623,932 3,401,540
Liabilitiesand Capital Non CurrentLiability : Long-TermLiability ity Long Ter m Debt
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
7,985,000
Total Long-term Liability
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
TotalLiabilities
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
7,985,000 7,985,000
- 3,202,959
- 3,326,790
- 3,445,413
- 3,574,464
- 3,709,385
- 3,842,352
- 3,986,234
- 4,117,778
- 4,243,459
- 4,364,016
- 4,478,651
- 4,583,460
4,797,041
4,673,210
4,554,587
4,425,536
4,290,615
4,157,648
4,013,766
3,882,222
3,756,541
3,635,984
3,521,349
3,401,540
Capital: Retained earnings TotalCapital
Ma-LiThaiMassage BalanceSheet 2011 Jan
Feb
Mar
Apr
May
Jun
Ju l
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash Merchandise Inv ent ory TotalCurrentAssets
2,595,015
2,464,372
2,341,728
2,221,204
2,094,846
1,972,108
1,835,658
1,711,429
2,828
2,668
2,495
1,880
1,345
2,261
1,756
1,254
2,597,843
2,467,040
2,344,223
2,223,084
2,096,191
1,974,369
1,837,414
1,712,683
1,595,654
1,483,801
738
1,387,019
1,985
1,596,392
1,291,160
1,198
1,485,786
2,784
1,388,217
1,293,944
Fixed Assets: Furniture and Fixt ures Less depreciation Equipment Less depre depreciation
415,986 1,590
414,396 414,396
1,590
207,946 1,392
412,806 412,806
1,590
206,554 206,554 5 54
TotalAssets
620,950
1,392
411,216 411,216
1,590
205,162 205,162 1 62
3,218,793
617,9 617,968
1,392
409,626 409,626
1,590
203,770 203,770 7 70
3,085,008
614,9 614,986
1,392
408,036 408,036
1,590
202,378 202,378 3 78
2,959,209
612,0 612,004
1,392
406,446 406,446
1,590
200,986 200,986 9 86
2,835,088
609,0 609,022
1,392
404,856 404,856
1,590
199,594 199,594 5 94
2,705,213
606,0 606,040
1,392
403,266 403,266
1,590
198,202 198,202 2 02
2,580,409
603,0 603,058
1,392
401,676 401,676
1,590
196,810 196,810 8 10
2,440,472
600,0 600,076
1,392
400,086 400,086
1,590
195,418 195,418 4 18
2,312,759
597,0 597,094
1,392
398,496 398,496
1,590
194,026 194,026 0 26
2,193,486
594,1 594,112
1,392
396,906
192,634 192,634 6 34
2,079,898
591,1 591,130
1,392
191,242 2 42
1,979,347
588,1 588,148 1,882,092
Liabilitiesand Capital NonCurrentLiability: Long-TermLiability ity Long Ter m Debt
7,950,000
7,915,000
7,880,000
7,845,000
7,810,000
7,775,000
7,740,000
7,705,000
7,670,000
7,635,000
7,600,000
7,565,000
Total Long-t erm Liability
7,950,000
7,915,000
7,880,000
7,845,000
7,810,000
7,775,000
7,740,000
7,705,000
7,670,000
7,635,000
7,600,000
TotalLiabilities
7,950,000
7,915,000
7,880,000
7,845,000
7,810,000
7,775,000
7,740,000
7,705,000
7,670,000
7,635,000
7,600,000
7,565,000 7,565,000
- 4,731,207
- 4,829,992
- 4,920,791
- 5,009,912
- 5,104,787
- 5,194,591
- 5,299,528
- 5,392,241
- 5,476,514
- 5,555,102
- 5,620,653
- 5,682,908
3,218,793
3,085,008
2,959,209
2,835,088
2,705,213
2,580,409
2,440,472
2,312,759
2,193,486
2,079,898
1,979,347
1,882,092
Capital: Retainedearnings Totalliabilitie lities& Equity
Ma-LiThaiMassage Balance Sheet 2012 J an
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cas h
1,224,978
Merchandis e Invent ory TotalCurrentAssets
1,168,331
1,111,366
1,030,251
956,928
879,623
806,378
735,970
672,649
613,292
562,458
516,779
2,910
2,060
1,194
1,135
746
2,214
1,769
1,319
789
2,551
1,871
1,647
1,227,888
1,170,391
111,256
1,031,386
957,674
881,837
808,147
737,289
673,438
615,843
564,329
518,426
Fixed Assets: Furniture and Fixtures Les sdepreciat ion Equipment Less depreciation tion
396,906 1,590
395,316 395,316
1,392
393,726
1,590
191,242
393,726
1,590
189,850 189,8 189,850
TotalAssets
585,166 1 66
392,136 392,136
1,590
188,458
1,392
188,458 4 58
1,813,054
582,1 582,184
1,392
390,546 390,546
187,066 0 66
1,752,575
579,202 ,202
1,392
388,956
1,590
187,066
388,956
1,590
185,674 185,674 6 74
1,691,762
576,2 576,220
387,366 387,366
1,392 3 92
184,28 184,282
1,607,606
573,2 573,238
1,392
385,776
1,590
184,282
385,776
182,890 8 90
1,530,912
570,25 570,256
1,392
384,186
1,590
182,890
384,186
181,498 4 98
1,452,093
567,274 ,274
1,392
382,596
1,590
181,498
382,596
180,106 1 06
1,375,421
564,2 564,292
381,006
1,590
180,106
381,006
1,392 3 92
178,71 178,714
1,301,581
561,3 561,310
379,416
1,590
178,714
379,416
1,590
177,322
1,392
177,322 3 22
1,234,748
558,32 558,328
377,826
175,930
1,392
175,930 9 30
1,174,171
555, 555,346 3 46
1,392
174,538 5 38
552,3 552,364
1,119,675
1,070,790
Liabilitiesand Capital Non Current Liabilities: Long-Term Liability Long Ter m Debt
7,530,000
7,495,000
7,460,000
7,425,000
7,390,000
7,355,000
7,320,000
7,285,000
7,250,000
7,215,000
7,180,000
7,145,000
Total Long- ter m Liability
7,530,000
7,495,000
7,460,000
7,425,000
7,390,000
7,355,000
7,320,000
7,285,000
7,250,000
7,215,000
7,180,000
7,145,000
TotalLiabilities
7,530,000
7,495,000
7,460,000
7,425,000
7,390,000
7,355,000
7,320,000
7,285,000
7,250,000
7,215,000
7,180,000
7,145,000
-5,716,946
- 5,742,425
- 5,768,238
-5,817,394
-5,859,088
- 5,902,907
- 5,944,579
-5,983,419
-6,015,252
-6,040,829
- 6,060,325
-6,074,210
1,813,054
1,752,575
1,691,762
1,607,606
1,530,912
1,452,093
1,375,421
1,301,581
1,234,748
1,174,171
1,119,675
1,070,790
Feb
Mar
Ju n
Ju l
Au g
Capital: Retainedearnings TotalCapital
Ma-LiThaiMassage BalanceSheet 2013 Jan
Apr
May
Sep
O ct
Nov
Dec
Assets CurrentAssets: Cash
451,248
Merchandise Inv entory TotalCurrentAssets
432,991
408,104
337,862
298,992
232,990
1,609
1,094
1,108
8 88
2,104
1,500
452,857
434,085
409,212
338,750
301,096
234,490
167,026
109,785
39,513
40,929
64,210
2,120
1,789
1,389
1,475
1 ,5 0 0
111,905
49,501
40,902
42,404
854 167,880
47,712
65,710
Fixed Assets: Furniture and Fixt ures Less depreciation Equipment L es es sd ep ep re re cici at at io n
377,826 1,590
376,236 376,236
1,590
174,538 1 ,3 92 92
374,646 374,646
1,590
173,146 1 73 73 ,1 46 46
TotalFixedAssets
5 49 49 ,3 82 82
1 ,3 92 92
373,056 373,056
1,590
171,754 1 71 71 ,7 54 54
1,002,239
5 46 46 ,4 00 00
1 ,3 92 92
371,466 371,466
1,590
170,362 1 70 70 ,3 62 62
980,485
5 43 43 ,4 18 18
1 ,3 92 92
369,876 369,876
1,590
168,970 1 68 68 ,9 70 70
952,630
5 40 40 ,4 36 36
1 ,3 92 92
368,286 368,286
1,590
167,578 1 67 67 ,5 78 78
879,186
5 37 37 ,4 54 54
1 ,3 92 92
366,696 366,696
1,590
166,186 1 66 66 ,1 86 86
838,550
5 34 34 ,4 72 72
365,106 365,106
1,590
164,794
1 ,3 92 92
1 64 64 ,7 94 94
768,962
5 31 31 ,4 90 90
363,516 363,516
1,590
163,402
1 ,3 92 92
1 63 63 ,4 02 02
699,370
5 28 28 ,5 08 08
361,926 361,926
1,590
162,010
1 ,3 92 92
1 62 62 ,0 10 10
640,413
5 25 25 ,5 26 26
360,336 360,336
1,590
160,618
1 ,3 92 92
1 60 60 ,6 18 18
575,027
5 22 22 ,5 44 44
358,746
159,226
1 ,3 92 92
1 59 59 ,2 26 26
563,446
5 19 19 ,5 62 62
1 ,3 92 92
1 57 57 ,8 34 34
561,966
5 16 16 ,5 80 80
582,290
TotalAssets Liabilitiesand iesand Capital Non Current Liabilities: Long-TermLiability Long T erm Debt
7,110,000
7,075,000
7,040,000
7,005,000
6,970,000
6,935,000
6,900,000
6,865,000
6,830,000
6,795,000
6,760,000
6,725,000
Total Long-t erm Liability
7,110,000
7,075,000
7,040,000
7,005,000
6,970,000
6,935,000
6,900,000
6,865,000
6,830,000
6,795,000
6,760,000
TotalLiabilities es
7,110,000
7,075,000
7,040,000
7,005,000
6,970,000
6,935,000
6,900,000
6,865,000
6,830,000
6,795,000
6,760,000
-6,107,761
-6,094,515
- 6,087,370
- 6,107,814
-6,131,450
-6,166,038
1,002,239
980,485
952,630
897,186
838,550
768,962
6,725,000 6,725,000
Capital: Retainedearnings TotalCapital
-
6,200,630 699,370
-6,224,587 640,413
-6,254,973 575,027
-6,231,554 563,446
-6,198,034 561,966
-6,142,710 582,290
Ma-LiThaiMassage BalanceSheet 2014 J an
Feb
Mar
Ap r
May
J un
Jul
Au g
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash
20,905
Merchandise Inv entory TotalCurrentAssets
37,416
59,723
60,679
53,590
4 9 ,2 9 3
3 7 ,4 1 4
2 4 ,9 2 3
29,206
52,215
84,015
120,459
2,910
2,879
2,845
2,810
2,200
2 ,1 7 6
1 ,7 0 0
1 ,6 8 0
2,700
2,790
2,740
3 ,8 9 5
23,815
40,295
6 2 ,5 6 8
6 3 ,4 8 9
5 5 ,7 9 0
51,469
3 9 ,1 1 4
26,603
31,906
55,005
86,755
124,354
FixedAssets: Furniture and Fixt ures Less depreciation Equipment L es es sd ep ep re re cici at at io n
3 5 8 ,7 4 6 1 ,5 9 0
357,156 357,156
1,590
1 5 7 ,8 3 4 1 ,3 92 92
355,566 355,566
1,590
156,442 1 56 56 ,4 42 42
TotalAssets
5 13 13 ,5 98 98
1 ,3 92 92
353,976 353,976
1,590
155,050 1 55 55 ,0 50 50
537,413
5 10 10 ,6 16 16
1 ,3 92 92
352,386 352,386
1 ,5 9 0
153,658 1 53 53 ,6 58 58
550,911
5 07 07 ,6 34 34
1 ,3 92 92
350,796 350,796
1,590
152,266 1 52 52 ,2 66 66
570,202
5 04 04 ,6 52 52
1 ,3 92 92
3 4 9 ,2 0 6 349,206
1 50 50 ,8 74 74
5 6 8 ,1 4 1
5 01 01 ,6 70 70
1 ,3 92 92
347,616
1 ,5 9 0
150,874
347,616
1 49 49 ,4 82 82
5 5 7 ,4 6 0
4 98 98 ,6 88 88
346,026
1,590
1 4 9 ,4 8 2
346,026
1 ,3 92 92
1 48 48 ,0 90 90
550,157
4 95 95 ,7 06 06
3 4 4 ,4 3 6
1,590
148,090
344,436
1 ,3 92 92
1 46 46 ,6 98 98
5 3 4 ,8 2 0
4 92 92 ,7 24 24
342,846
1 ,5 9 0
146,698
342,846
1 ,3 92 92
1 45 45 ,3 06 06
519,327
4 89 89 ,7 42 42
341,256
1,590
145,306
3 4 1 ,2 5 6
1,590
143,914
1 ,3 92 92
1 43 43 ,9 14 14
521,648
4 86 86 ,7 60 60
339,666
142,522
1 ,3 92 92
1 42 42 ,5 22 22
541,765
4 83 83 ,7 78 78
1 ,3 92 92
1 41 41 ,1 30 30
5 7 0 ,5 3 3
4 80 80 ,7 96 96
605,150
Liabilitiesand esand Capital NonCurrentLiabilities: es: Long-TermLiability Long T erm Debt
6,690,000
6,655,000
6,620,000
6,585,000
6,550,000
6,515,000
6,480,000
6,445,000
6,410,000
6,375,000
6,340,000
6,305,000
Tot al Long-term Liability
6,690,000
6,655,000
6,620,000
6,585,000
6,550,000
6,515,000
6,480,000
6,445,000
6,410,000
6,375,000
6,340,000
TotalLiabilities es
6,690,000
6,655,000
6,620,000
6,585,000
6,550,000
6,515,000
6,480,000
6,445,000
6,410,000
6,375,000
6,340,000
6,305,000 6,305,000
-6,152,587
-6,104,089
- 6,049,798
-6,016,859
- 5,992,540
-5,964,843
- 5,945,180
-5,925,673
-5,888,352
-5,833,235
- 5,769,467
-5,699,850
537,413
550,911
570,202
5 6 8 ,1 4 1
5 5 7 ,4 6 0
550,157
5 3 4 ,8 2 0
519,327
521,648
541,765
5 7 0 ,5 3 3
605,150
Capital: Retainedearnings TotalCapital
Profit – Loss Interest Increase 5% Ma-LiThaiMassage Prof it / Loss Statement
Jan
Feb
Mar
Apr
May
Ju n
Ju l
Aug
Sep
Oct
Nov
Dec
2010 Revenues
74,750
Less Cash Discount Net R ev enues
81,000
85,500
68,850
63,800
59,700
56,050
62,900
72,400
86,950
99,500
122,200
455
0
65
1,630
5,020
3,325
1,500
3,085
1,695
325
390
455
74,295
81,000
85,435
67,220
58,780
56,375
54,550
59,815
70,705
86,605
99,110
121,545
Costof GoodsSold : 1,890
1,685
Mer chandise pur chases
Beginning inv entory
1,920
480
480
480
1,920
480
480
480
480
480
480
1,920
Costof GoodsAvailable ForSale
1,920
0
1,640
1,230
1,230
2,440
2,460
2,460
2,495
2,484
2,466
2,370
3,605
Less endi ng inventor y
1,160
GrossMargin
1,160
760
750
73,535
750
890
750
80,110
750
480
520
84,955
520
710
1,980
66,510
1,980
460
1,980
58,320
1,980
480
2,015
55,895
2,015
445
2,004
54,105
2,004
491
1,986
59,324
1,986
498
1,890
70,207
576
1,685
86,049
685
2,986
98,425
619 120,926
Operating expenses: SalesExpense Foot oil
480
480
480
480
480
480
480
480
480
480
480
480
Foot washi ng l iquid
1,440
0
0
0
1,440
0
0
0
0
0
0
1,440
Adv erti si ng cost
5,500
5,432
5,222
4,900
4,874
4,778
4,432
4,412
4,000
5,300
5,390
5,490
Decor ati on cost
3,000,000 3,007,420
0
5,912
0
5,702
0
5,380
0
6,794
0
5,258
0
4,912
0
4,892
0
4,480
0
5,780
0
5,870
0
7, 7,410
Administrative Expenses Sal ar ies and Wages
87,675
90,800
90,575
84,725
81,525
80,150
78,325
81,750
86,500
93,775
100,050
111,400
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electr icity
7,865
8,765
8,834
7,321
6,987
5,589
5,987
6,532
6,987
8,987
8,996
8,790
Water
1,900
1,699
1,500
1,200
980
890
889
789
987
1,120
1,189
1,190
300
320
322
290
310
330
300
260
289
299
310
300
Flow er cost
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pil low
3,600
0
0
0
0
0
0
0
0
0
0
0
Telephone cost
Bed sheet Tow el A roma
4,500
0
0
0
0
0
0
0
0
0
0
0
10,800
0
0
0
0
0
10,800
0
0
0
0
0
600
600
600
600
600
600
600
600
600
600
600
600
Squab
4,000
0
0
0
0
0
0
0
0
0
0
B ask et
1,180
0
0
0
0
0
0
0
0
0
0
0
Cotton clothes
18,000
0
0
0
0
0
0
0
0
0
0
0
0
Lanna trouser s
0
0
0
0
11,880
0
0
0
0
0
0
0
Sli pper
6,000
0
0
0
0
0
0
0
0
0
0
Electr ic light bulb
5,850
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
Cash bill Stationery Unifor m EBIT
129 8,750
0 2 34,074
3,241,494 -3,167,959
0
0 1 63,029
168,941 -88,831
0
0 1 62,876
168,578 -83,623
0
0 1 55,181
160,561 -94,051
0
0 1 51,447
158,241 -99,921
0
129 1 48,604
153,862 -97,967
0
0 1 58,075
162,987 -108,882
0
0 1 50,976
155,868 -96,544
0
0 1 56,408
160,888 -90,681
0
0
0 1 65,826
171,606 -85,557
0
0 1 72,190
178,060 -79,635
0
1 83,325
1 90,735 -69,809
LessGeneralExpenses: 35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
-3,202,959
-123,831
-118,623
-129,051
-134,921
-132,967
-143,882
-131,544
-125,681
-120,557
-114,635
-104,809
Less Taxes
I nter est
0
0
0
0
0
0
0
0
0
0
0
0
NetProfit
-3,202,959
-123,831
-118,623
-129,051
-134,921
-132,967
-143,882
-131,544
-125,681
-120,557
-114,635
-104,809
EBT
Ma-LiThaiMassage Profit / Loss Statement
J an
Feb
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
Oct
Nov
Dec
2011 Rev enues
131,800
Less Cash Discount Net Revenues
135,100
520
3 25
131,280
134,775
149,050
139,550
0 149,050
128,900
129,200
123,050
126,100
141,400
162,050
181,100
5,410
7,500
2,275
4,320
4,430
4,660
32 5
1 95
134,140
121,400
126,925
118,730
121,670
136,740
161,725
180,905
195,600 0 195,600
CostofGoodsSold: Beginning inventory
1,880
1,345
480
4 80
480
0
0
1,440
CostofGoodsAvailableForSale
2,986 3,466
3,308
3,148
2,495
1,880
2,785
Less ending inv entory
2,828
Merchandise purchases
GrossMargin
2,828
63 638
2,668
130,642
2,668
64 640
2,495
134,135
2,495
65 653
1,880
148,397
61 615
1,345
133,525
53 535
2,261
120,865
2,261
1,756
0
52 524
1,756
126,401
1,254
0
2,261 50 505
1,254
118,225
738
0
1,756
1,254 50 502
738
121,168
51 516
1,985
1,920
0
2,658
1,985
1,985
136,224
67 3
1,198
161,052
1,198 2,400 3,598 7 87
2,784
180,118
81 814 194,786
Operatingexpenses: SalesExpense Foot oil Foot washing liquid Adv ertising cost
4 80
480
0 5,532
480
0 6,012
5,611
0
0 6,091
5,557
0
0 6,037
0
0
5,379
5,379
0
1,440
5,200
5,200
0
0
4,200
5,640
0
0
4,199
4,199
480
0
3,990
3,990
0
1,440
3,899
3,899
96 0
0
4,566
6,486
1,440
4,988
4,988
5,409
7,809
AdministrativeExpenses Salaries and Wages Rent
116,200
117,850
124,825
110,075
104,750
104,900
101,825
103,350
110,000
121,325
130,850
138,100
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electricity
9,989
9,998
8,990
8,199
6,756
6,790
7,276
7,769
7,865
11,897
10,098
11,290
Water
2,434
2,236
2,400
2,189
2,239
1,980
1,988
1,877
1,789
2,987
2,788
Telephone cost Flower cost Pillow Bed sheet
2,897
300
300
299
1 59
150
250
300
2 50
299
300
300
30 0
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
0
0
0
0
0
0
0
0
0
0
0
0 0
0
0
0
0
0
0
0
0
0
0
0
Towel
10,800
0
0
0
0
0
10,800
0
0
0
0
0
Aroma
600
600
6 00
6 00
600
600
600
600
600
600
60 0
600
Squab
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Basket Cotton clothes
18,000
0
0
0
0
0
0
0
0
0
0
0
Lanna trousers
11,880
0
0
0
0
0
0
0
0
0
0
0
Slipper Elect ric light bulb Cash bill St at ionery U nifo rm EBIT
6,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129 0
0 23 237 3, 77
24 243 3, 8 9 -112,747
0
0 19 19 1,8 29
19 197 9, 20 - 63,785
0
0 19 19 8, 159
20 20 4,1 96 -55,799
0 0
18 182 2, 6 7
1 87, 646 -54,121
0 0
17 175 5, 40
18 180 7, 4 0 -59,875
129 0
17 17 5,5 65
18 181 2, 05 - 54,804
0 0
18 18 3, 963
18 18 8,1 62 -69,937
0 0
17 174 8, 9 1
1 78, 881 -57,713
0 0
18 181 5, 98
18 185 4, 9 7 -49,273
0 0
19 19 8,1 54
20 204 6, 40 - 43,588
0 0
20 20 5, 681
21 21 0,6 69 -30,551
0
21 214 2, 3 2
2 22, 041
-27,255
LessGeneralExpenses: 35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
-147,747
- 98,785
-90,799
-89,121
-94,875
- 89,804
- 104,937
-92,713
-84,273
- 78,588
-65,551
-62,255
Less T axes
Interest
0
0
0
0
0
NetProfit
-147,747
- 98,785
- 78,588
-65,551
-62,255
EBT
0 -90,799
0 -89,121
0 -94,875
0 - 89,804
0 - 104,937
0 -92,713
0 -84,273
Ma-LiThaiMassage P r of it / Los s S tatem en t
J an
F eb
Mar
Ap r
M ay
Jun
Jul
Au g
Sep
O ct
Nov
D ec
2012 R ev enu es
229,150
Less Cash Dis cou nt Net R ev enues
244 ,150
2 54,8 50
223,950
20 7,95 0
2 03,850
202 ,150
20 6,5 00
222,750
248 ,050
2 56,0 00
268,900
0
130
0
16,191
2,89 1
1,716
883
8 23
1,076
65
0
130
229,150
244 ,020
2 54,8 50
207,759
20 5,05 9
202,134
201 ,267
2 05,6 77
221,674
247 ,98 5
2 56,0 00
268,770
Cost of Goods Sold : B eginn ing inv ent or y Merc handis e pur chases
2,784
2,91 0
2,060
1 ,194
1,1 35
746
2,21 4
1,769
1,319
78 9
2,551
960
0
0
480
0
1,920
0
0
0
2,4 00
0
Cost of Goods Available For Sale
3,744
Les s end ing inv ent or y
2,910
Gross Margin
2,91 0 83 834
2,06 0
228,316
2,060 85 85 0
1,194
243 ,170
1 ,674 86 866
1 ,135
2 53,9 84
1,1 35 53 539
7 46
207,220
2 ,666 38 38 9
2,214
20 4,67 0
2,21 4 45 452
1,76 9
201,682
1,769 44 445
1,319
200 ,822
1 ,319 45 450
789
2 05,2 27
3,189 53 530
2,5 51
221,144
1 ,871 48 0
2,551 63 63 8
1,871
247 ,34 7
2,35 1 68 680
1,6 47
2 55,320
704 268,066
Operating expenses: Sales Expense Foo t oil Foo t w ashi ng liquid A dv ert is ing co cost
96 0
0
0 5 ,100
0
0 6 ,060
5,3 00
48 0
0 5,3 00
5,200
0
0 5,200
4,90 0
480
0 5 ,380
4,200
0
1 ,440 4,2 00
4 ,300
0
0 6,220
3,9 88
0
0 3,98 8
3,766
960
0 3,766
3,98 8
0
1,4 40 3 ,988
4,999
48 0
0 7,3 99
5 ,120
0 5,120
5,2 99
5,7 79
Administrative Expenses Salaries an d Wages
144 ,87 5
1 52,3 75
157,725
14 2,27 5
134,275
132 ,225
1 31,3 75
133,550
14 1,67 5
6 0,00 0
60,000
60 ,000
60,0 00
60,000
154,325
158 ,300
16 4,7 50
R ent
60 ,000
60,0 00
60,000
6 0,00 0
60,000
60,000
6 0,00 0
Elect r ici ty
11 ,890
11,9 07
11,889
9,87 7
8,956
8 ,245
8,1 67
8,007
8 ,60 0
11,7 89
11,891
1 1,88 8
2 ,455
2,3 22
2,188
1,89 9
1,988
1 ,866
1,8 90
1,799
1 ,76 9
2,4 66
2,560
Water T el epho ne co st Flo w er c os t Pill ow
2,58 9
300
3 00
300
30 0
300
300
3 00
300
300
3 00
300
30 0
1 ,000
8 00
1,000
1 ,00 0
1,000
1,000
1,00 0
1,000
1 ,000
1,0 00
1,000
1,00 0
0
0
0
0
0
0
0
0
0
0
0
0
B ed sh eet
0
0
0
0
0
0
0
0
0
0
0
0
T ow el
0
0
0
0
0
0
0
0
0
0
0
0
A rom a
600
60 0
600
600
6 00
600
60 0
600
600
60 0
600
600
Sq uab
0
0
0
0
0
0
0
0
0
0
0
0
B as ket
0
0
0
0
0
0
0
0
0
0
0
0
Cot t on clot h es
0
0
0
0
0
0
0
0
0
0
0
0
Lan na t rous ers
0
0
0
0
0
0
0
0
0
0
0
0
Slip per
0
0
0
0
0
0
0
0
0
0
0
Elec t ric li ght bulb
0
0
5,8 50
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
Cas h b ill St at io ner y Un ifor m EBIT
0
2 21 2, 94
2 2 7,7, 35 4 962
0
2 2 8,8,3 49 49
2 33 33 6, 49 49 9,52 1
0
2 3 9, 59 7
2 44 7, 97 9,187
0
2 15 15 9, 96 96
2 21 21 3, 76 - 14,156
0
2 0 7,1 64 64
2 1 1,1,3 64 64 - 6,6 94
0
2 04 04 2, 81
2 1 0, 50 1 - 8,819
0
2 0 3,5 06 06
2 07 07 4, 94 -6 ,672
0
2 0 5,5, 30 1
2 09 0, 67 67 - 3,8 40
0
2 13 13 9, 89
2 1 7, 97 7 3,167
0
2 3 0,5 25 25
2 3 7,9 24 24 9,42 3
0
0
2 3 4, 69 6
2 39 8, 16 15,504
0
2 4 1,1,1 72 72
24 24 6,6,9 51 51 21 ,115
Less GeneralExpenses: 35,000
3 5,00 0
35,000
35,000
3 5,0 00
35,000
35 ,000
35,0 00
35,000
3 5,00 0
35,000
35 ,000
- 34,038
- 25,479
- 25,813
- 49 ,156
- 41,694
- 43,819
- 41 ,67 2
- 38,8 40
- 31,833
-2 5,57 7
- 19,496
- 13 ,885
Less T axes
I nt erest
0
0
0
0
0
0
0
0
0
0
0
0
Net Profit
- 34,038
- 25,479
- 25,813
- 49 ,156
- 41,6 94
- 43,819
- 41 ,67 2
- 38,8 40
- 31,833
-2 5,57 7
- 19,496
- 13 ,885
EBT
Ma-LiThaiMassage P rof it / L oss St ate m e n t
Jan
Fe b
Ma r
Apr
Ma y
Ju n
Ju l
Au g
Se p
O ct
Nov
D ec
2013 R ev enu es L es s Cas h Dis c o u nt Net Rev enu es
3 3 3 ,1 5 0
3 4 3,5 00
3 2 1,6 50
2 59 ,35 0
2 51 ,95 0
22 3 ,4 5 0
24 4 ,4 5 0
24 4 ,8 5 0
2 6 7 ,2 0 0
65
0
0
2,4 34
2 ,93 5
2 ,78 7
3 ,5 4 3
1 ,3 3 1
1 8 ,9 0 9
3 3 3 ,0 8 5
3 4 3,5 00
3 2 1,6 50
2 56 ,91 6
2 49 ,01 5
2 20 ,66 3
24 0 ,9 0 7
24 3 ,5 1 9
2 4 8 ,2 9 1
3 5 0,1 50
3 6 9,0 00
65
3 99 ,80 0
0
3 5 0,0 85
0
3 6 9,0 00
3 99 ,80 0
Cost of Goods Sold : B eginning i nv ent or y
1 ,50 0
85 4
960
480
960
480
1,9 20
0
0
1 ,92 0
48 0
480
960
Cost of Goods Available For Sale
1 ,6 4 7 2 ,60 7
2 ,0 8 9
2 ,0 5 4
1 ,5 8 8
2,8 08
2,1 04
1 ,50 0
2 ,77 4
2 ,60 0
2 ,2 6 9
2 ,3 4 9
L es s endi ng inv ent or y
1 ,6 0 9
M er c h andi s e pu r ch as es
Gross Margin
1 ,6 0 9
99 99 8
1 ,0 9 4
3 3 2 ,0 8 7
1 ,0 9 4
99 995
1 ,1 0 8
3 4 2,5 05
1 ,1 0 8
94 946
888
3 2 0,7 04
8 88
70 700
2,1 04
2 56 ,21 6
2,1 04
70 70 4
1,5 00
2 48 ,31 1
60 60 4
8 54
2 20 ,05 9
64 64 6
2 ,1 2 0
2 ,12 0
1 ,6 5 4
24 0 ,2 6 1
1 ,7 8 9
1 ,78 9
81 81 1
24 1 ,8 6 5
1 ,3 8 9
1 ,3 8 9
88 880
2 4 7 ,4 8 0
1 ,4 7 5 960 2 ,4 3 5
1 ,4 7 5
3 4 9,2 05
87 874
1 ,5 0 0
3 6 8,1 26
93 935 3 98 ,86 5
Operatingexpenses: SalesExpense F o o t o il F o o t w as h ing liq u id A d ver t i s ing c o s t
9 60
48 0
96 0
48 0
480
0
0
4 80
4 80
48 0
96 0
0
0
0
0
1 ,4 4 0
0
0
1,4 40
0
0
0
5,5 00
6 ,46 0
5,5 00
5 ,9 8 0
5 ,20 0
6 ,1 6 0
4 ,80 0
5 ,2 8 0
4 ,2 0 0
6,1 20
3 ,9 0 0
3,9 00
3 ,7 8 9
3,7 89
3,7 78
5 ,69 8
3,9 90
4 ,47 0
4,7 99
5 ,2 7 9
960 0
5 ,12 3
6 ,0 8 3
4 ,91 0
5,8 70
Administrative Expenses Sal ar ies and W ages
2 0 0,1 25
2 0 5,0 50
1 94 ,87 5
1 61 ,22 5
15 7 ,0 2 5
14 2 ,0 2 5
1 5 2 ,5 2 5
1 5 2,7 25
1 6 5,9 00
Rent
6 0,0 00
60 ,00 0
60 ,00 0
60 ,00 0
6 0 ,0 0 0
6 0 ,0 0 0
6 0 ,0 0 0
6 0,0 00
6 0,0 00
60 ,00 0
60 ,00 0
6 0 ,0 0 0
El ec t ri c it y
1 3,1 00
13 ,37 8
13 ,38 9
1 1 ,2 2 2
9 ,9 8 0
9 ,8 7 7
8 ,9 0 0
8,8 87
8,9 97
11 ,90 0
12 ,98 0
1 2 ,7 8 0
2,1 99
2 ,25 6
2 ,19 0
1 ,9 8 8
1 ,8 7 7
1 ,9 0 0
1,7 65
1,5 67
1,55 4
2 ,28 7
2 ,29 8
W at er T elepho ne c o s t F lo w er c os t Pil lo w B ed s h eet
2 09 ,37 5
2 16 ,30 0
2 25 ,70 0
2 ,2 4 6
30 0
30 0
30 0
300
300
300
3 00
3 00
30 0
30 0
300
300
1 ,00 0
80 0
1 ,0 0 0
1 ,0 0 0
1 ,0 0 0
1 ,0 0 0
1,0 00
1,0 00
1 ,00 0
1 ,00 0
1 ,0 0 0
1 ,0 0 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
T ow el
10 ,80 0
0
0
0
0
0
1 0,8 00
0
0
0
0
0
A r oma
60 0
600
600
600
600
6 00
6 00
60 0
60 0
600
600
600
Sq uab
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
B ask et
0
Cot t o n c lo t h es
1 8 ,0 0 0
0
0
0
0
0
0
0
0
0
0
L anna t r ou s er s
1 1 ,8 8 0
0
0
0
0
0
0
0
0
0
0
0
6 ,0 0 0
0
0
0
0
0
0
0
0
0
0
0
Sli pper Elec t r ic li ght b ul b Cash bi ll St at io ner y Unifor m EBIT
0
0
5 ,8 5 0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
0
32 324 1, 7 8
3 30 30 6, 38 38 1 ,4 4 9
0
28 28 8,8,2 79 79
29 29 4,4,2 59 59
0
27 27 2,2,3 99 99
27 27 8,8,5 59 59
4 8 ,2 4 6
4 2,1 45
0
23 23 6,6,3 80 80
24 24 1,1,6 60 60 1 4,5 56
0
23 23 0,0,8 27 27
23 236 9, 4 7 11 ,36 4
0
21 21 5,5,7 47 47
21 219 6, 4 7 41 2
0
23 23 6,6,0 64 64
23 23 9,9,8 53 53 408
0
22 225 1, 2 4
23 0,0,8 22 22 1 1 ,0 4 3
0
23 238 3, 9 6
24 2,2,8 66 66
0
28 28 5,5,5 07 07
29 29 0,0,7 86 86
0
29 29 3,3,5 23 23
29 29 9,9,6 06 06
0
30 30 2,2,6 71 71
3 08 08 5, 4 1
4 ,6 1 4
5 8 ,4 1 9
6 8,5 20
9 0,3 24
LessGeneralExpenses: 3 5 ,0 0 0
3 5 ,0 0 0
3 5,0 00
3 5,0 00
35 ,00 0
35 ,00 0
3 5 ,0 0 0
3 5 ,0 0 0
3 5 ,0 0 0
3 5 ,0 0 0
3 5,0 00
3 5,0 00
- 3 3 ,5 5 1
1 3 ,2 4 6
7,1 45
- 2 0,4 44
- 23 ,63 6
- 34 ,58 8
- 3 4 ,5 9 2
- 2 3 ,9 5 7
- 3 0 ,3 8 6
2 3 ,4 1 9
3 3,5 20
5 5,3 24
Les s T axes
I nt eres t
0
0
0
0
0
0
0
0
0
0
0
Net Profit
-33,551
1 3 ,2 4 6
7,1 45
- 2 0,4 44
- 23 ,63 6
- 34 ,58 8
- 3 4 ,5 9 2
- 2 3 ,9 5 7
2 3 ,4 1 9
3 3,5 20
5 5,3 24
EBT
0 - 3 0 ,3 8 6
Ma-LiThaiMassage Profit / Loss Statement
Jan
Feb
Mar
Apr
May
J un
J ul
Aug
Sep
Oct
Nov
Dec
2014 Rev enues
404,600
Less Cash Discount Net Rev enues
402,400
65
0
404,535
402,400
410,100
369,000
0 410,100
350,150
353,650
356,800
347,550
376,000
3,121
2,133
3,430
4,122
7,210
1,917
365,879
348,017
350,220
352,678
340,340
374,083
412,600
433,500
0
443,750
0
412,600
0
433,500
443,750
CostofGoodsSold: 1,700
1,680
2,790
2,740
Merchandise purchases
Beginning inv entory
2,400
960
960
960
480
960
480
960
1,920
9 60
9 60
2,400
CostofGoodsAvailableForSale
1,500 3,900
3,870
3,839
3,805
3,290
3,160
2,656
2,660
3,600
3,660
3,750
Less ending inventory
2,910
GrossMargin
2,910
99 9 90
2,879
403,545
2,879
99 9 91
2,845
401,409
2,845
99 9 94
2,810
409,106
2,810
99 9 95
2,200
364,884
2,200
1,090
2,176
346,927
2,176
98 9 84
1,700
349,236
95 9 56
1,680
351,722
98 9 80
2,700
339,360
2,700
90 9 00
2,790
373,183
87 8 70
2,740
411,730
5,140 1,010
3,895
1,245
432,490
442,505
Operating expenses: SalesExpense Foot oil
960
Foot washing liquid
1,440
Advertising cost
5,000
960
960
0 7,400
5,000
960
0 5,960
5,200
480
0 6,160
960
0
3,900
4,860
480
0
2,999
3,479
960
0
3,777
4,737
48 0
0
3,890
4,370
96 0
1,440
3,987
4,947
9 60
0
4,100
6,020
9 60
0
4,899
5,859
1,440
5,120
6,080
5,300
7,700
Administrative Expenses Salaries and Wages
233,350
234,250
236,100
216,050
208,125
207,875
208,700
206,575
220,800
60,000
60,000
60,000
239,350
250,300
252,925
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electricity
13,339
13,380
13,400
11,990
11,999
9,982
9,127
9,399
9,877
11,899
13,100
13,010
2,299
2,576
2,210
2,100
2,060
2,000
1,988
1,987
2,220
2,560
2,297
Water Telephone cost
2,308
300
300
300
300
3 00
300
30 0
30 0
3 00
3 00
300
300
Flower cost
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pillow
3,600
0
0
0
0
0
0
0
0
0
0
0
Bed sheet
4,500
0
0
0
0
0
0
0
0
0
0
0
T owel
10,800
0
0
0
0
0
10,800
0
0
0
0
0
Aroma
600
6 00
600
60 0
60 0
60 0
600
600
600
600
600
600
Squab
4,000
0
0
0
0
0
0
0
0
0
0
0
Basket
1,180
0
0
0
0
0
0
0
0
0
0
0
Cotton clothes
18,000
0
0
0
0
0
0
0
0
0
0
0
Lanna trousers
11,880
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
0
Slipper Electric light bulb Cash bill Stationery Uniform EBIT
0
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129 0
0 3 71 71 0, 22
3 78 78 4, 22
0
0 3 11 11 9, 51
3 17 17 9, 11
0 0
3 13 13 ,6 55
3 19 19 ,8 15
0 0
2 92 92 ,0 85
2 96 96 ,9 45
0 0
2 84 84 ,1 29
2 87 87 ,6 08
129 0
2 81 81 ,8 02
2 86 86 ,5 39
0 0
2 92 92 6, 89 89
2 97 97 0, 59 59
0 0
2 79 79 9, 06 06
2 84 84 8, 53 53
0 0
2 94 94 8, 42 42
3 00 00 8, 62 62
0 0
3 15 15 7, 54 54
3 21 21 6, 13 13
0 0
3 27 27 6, 42 42
3 33 33 7, 22 22
0
3 30 30 1, 88
33 7, 7, 88 8
25,123
83,498
89,291
67,939
59,319
62,697
54,663
54,507
72,321
90,117
98,768
104,617
Int erest
35,000
EBT
LessGeneralExpenses: 35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
35,000
- 9,877
48,498
54,291
32,939
24,319
27,697
19,663
19,507
37,321
55,117
63,768
69,617
Less Taxes
0
0
0
0
0
0
0
0
NetProfit
-9,877
48,498
54,291
37,321
55,117
63,768
69,617
0 32,939
0 24,319
0 27,697
0 19,663
19,507
Balance Sheet Interest increase 10% Ma-LiThaiMassage Balance Sheet 2010 Jan
F eb
Mar
Ap r
Ma y
Jun
Ju l
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cash
4,137,480
4,015,37 4
3 ,89 8,066
3,770,560
3,635,49 4
1,160
75 0
750
520
1 ,98 0
4,138,640
4,016 ,12 4
3 ,89 8,816
3,771,080
3,637,47 4
Mer chan dis e Inv ent or y TotalCurrent Assets
3 ,50 3,842
3,361,240
1,980
2,0 15
3 ,50 5,822
3,363,255
3,231,02 2
3 ,10 6,674
2 ,00 4
2,987,528
1,986
3,233,02 6
2,874,41 3
1,890
3 ,10 8,660
2,989,418
2 ,76 9,6 18
1,68 5
2,986
2,876,09 8
2 ,77 2,604
Fixed Assets: Fu r nitur e and Fixt ur es Less depr ec iation Eq uip ment L es es sd ep ep r ec iaia titi on on
4 35,066 1,590
433,476 433,476
1,590
2 24,650 1 ,3 92 92
431 ,88 6 431,886
1 ,5 90
223,258 2 23 23 ,2 58 58
TotalAssets
6 56 56 ,7 34 34
1 ,3 92 92
4 30,296 43 0,2 96
1,590
221 ,86 6 2 21 21 ,8 66 66
4,795,374
6 53 53 ,7 5 2
1 ,3 9 2
428,706 428,706
1,590
2 20,474 2 2 0 4, 7 4
4,669,87 6
6 5 0 7, 70 70
1 ,3 92 92
427 ,11 6 427,116
1 ,5 90
219,082 2 19 19 ,0 82 82
4 ,54 9,586
6 47 47 ,7 88 88
1 ,3 92 92
4 25,526 42 5,5 26
1,590
217 ,69 0 2 17 17 ,6 90 90
6 44 44 ,8 0 6
4,418,868
1 ,3 9 2
423,936 423,936
2 16,298 2 1 6 2, 9 8
4,282,28 0
6 4 1 8, 24 24
1 ,3 92 92
422 ,34 6
1,590
422,346
214,906 2 14 14 ,9 06 06
6 38 38 ,8 42 42
4 ,14 7,646
4 20,756
1 ,5 90
42 0,7 56
213 ,51 4
1 ,3 92 92
2 13 13 ,5 14 14
4,002,097
6 35 35 ,8 6 0
419,166
1,590
419,166
2 12,122
1 ,3 9 2
2 1 2 1, 2 2
3,868,88 6
6 3 2 8, 78 78
417 ,57 6
1,590
417,576
1 ,59 0
210,730
1 ,3 92 92
2 1 0,0, 73 73 0
3 ,74 1,538
6 29 29 ,8 96 96
41 5,9 86
209 ,33 8
1 ,3 92 92
2 09 09 ,3 38 38
3,619,314
6 26 26 ,9 1 4
1 ,3 9 2
2 0 7 9, 4 6
3,503,01 2
6 2 3 9, 32 32
3 ,39 6,5 36
Liabilities and Capital Non Current Liability : Long-Term Liability Lo ng T er m Deb t
8,000,000
8,000,000
8,00 0,0 00
8,000,000
8,000,000
8,00 0,0 00
8,0 00,000
8,000,000
8,000 ,0 00
8,0 00,000
8,000,000
8,000 ,0 00
T ot al Long- ter m L iability
8,000,000
8,000,00 0
8 ,00 0,000
8,000,000
8,000,00 0
8 ,00 0,000
8,000,000
8,000,00 0
8 ,00 0,000
8,000,000
8,000,00 0
8,00 0,0 00
TotalLiabilities
8,000,000
8,000,00 0
8 ,00 0,000
8,000,000
8,000,00 0
8 ,00 0,000
8,000,000
8,000,00 0
8 ,00 0,0 00
8,000,000
8,000,00 0
8,00 0,0 00
Retainedearnings
- 3, 204, 6 26
-3, 330, 12 4
-3 ,45 0,414
- 3, 581, 132
-3, 717 , 72 0
-3 ,85 2,354
- 3, 9 97, 903
-4, 131, 11 4
-4 ,25 8,462
- 4,380,686
-4, 49 6, 98 8
-4,60 3,4 64
TotalCapital
4,795,374
4,669,87 6
4 ,54 9,586
4,418,868
4,282,28 0
4 ,14 7,646
4,002,097
3,868,88 6
3 ,74 1,5 38
3,619,314
3,503,012
3,39 6,5 36
Capital:
Ma-LiThaiMassage Balance Sheet 2011 Jan
Feb
Mar
Ap r
May
Jun
Ju l
Au g
S ep
O ct
Nov
De c
Assets Current Assets: Cash Mer chan dis e Inv ento ry TotalCurrent Assets
2,623,344
2,526,03 4
2 ,43 6,723
2,349,532
2,256,50 7
2 ,16 7,102
2,063,985
2,828
2 ,66 8
2,495
1,880
1 ,34 5
2,261
1,756
2,626,172
2,528 ,70 2
2 ,4 39,218
2,351,412
2,257 ,85 2
2 ,16 9,363
1,973,08 9
1 ,89 0,647
1 ,25 4
2,065,741
1,805,453
1,705,33 7
1,985
1 ,19 8
2,784
1,807,438
1,706,53 5
1 ,60 8,928
738
1,974,34 3
1 ,89 1,385
1 ,60 6,1 44
Fixed Assets: Fu rnitur e and Fixt ures Less deprec iation Eq uip ment L es es sd ep ep re re cici atat io n
4 15,986 1,590
414,396 414,396
1,590
2 07,946 1 ,3 92 92
412 ,8 06 412,80 6
1 ,5 90
206,554 2 06 06 ,5 54 54
6 20 20 ,9 50 50
1 ,3 92 92
1,590
205 ,1 62 2 05 05 ,1 6 2 6 1 7 9, 6 8
3,247,122
TotalAssets
4 11,216 41 1,2 16
409,626 409,626
1,590
2 03,770
1 ,3 9 2 2 0 3 7, 7 0 6 1 4 9, 86 86
3,146 ,67 0
1 ,3 92 92
408 ,03 6 408,036
1 ,5 90
202,378 2 02 02 ,3 78 78
3 ,0 54,204
6 12 12 ,0 04 04
1 ,3 92 92
4 06,446 40 6,4 46
1,590
200 ,98 6 2 00 00 ,9 86 86
2,963,416
6 09 09 ,0 2 2
404,856 404,856
1,590
1 99,594
1 ,3 9 2 1 9 9 5, 9 4 6 0 6 0, 40 40
2,866 ,87 4
1 ,3 92 92
403 ,26 6 403,266
1 ,5 90
198,202 1 98 98 ,2 02 02
2 ,77 5,403
6 03 03 ,0 58 58
1 ,3 92 92
4 01,676 40 1,6 76
196 ,81 0 1 96 96 ,8 10 10
2,668,799
6 00 00 ,0 7 6
400,086
1,590
400,086
1 95,418
1 ,3 9 2 1 9 5 4, 1 8 5 9 7 0, 94 94
2,574,41 9
398 ,49 6
1,590
398,496
1 ,5 90
194,026
1 ,3 92 92
1 94 94 ,0 26 26
2 ,48 8,479
5 94 94 ,1 12 12
39 6,9 06
192 ,63 4
1 ,3 92 92
1 92 92 ,6 34 34
2,401,550
5 91 91 ,1 3 0
1 ,3 9 2 1 9 1 2, 4 2 5 8 8 1, 48 48
2,297,66 5
2 ,19 7,076
Liabilities and Capital Non Current Liability : Long-Term Liability Lo ng T er m Deb t
8,000,000
8,000,00 0
8,00 0,0 00
8,000,000
8,000,000
8,00 0,0 00
8,000,000
8,000,000
8,00 0,0 00
7,993,326
7,956,659
7,91 9,9 92
T o tal Long- term Liability
8,000,000
8,000 ,00 0
8 ,0 00,000
8,000,000
8,000 ,00 0
8 ,00 0,000
8,000,000
8,000,00 0
8 ,00 0,000
7,993,326
7,956,65 9
7 ,91 9,992
TotalLiabilities
8,000,000
8,000 ,00 0
8 ,0 00,000
8,000,000
8,000 ,00 0
8 ,00 0,000
8,000,000
8,000,00 0
8 ,00 0,000
7,993,326
7,956,65 9
7 ,91 9,992
Retainedearnings
- 4,752,878
-4,853 ,33 0
-4 ,9 45,796
- 5,036,584
-5,133 ,12 6
-5 ,22 4,597
- 5,331,201
-5,425 ,58 1
-5 ,51 1,521
- 5,591,776
-5,658,99 4
-5 ,72 2,916
Totalliabilities & Equity
3,247,122
3,146 ,67 0
3 ,0 54,204
2,963,416
2,866 ,87 4
2 ,77 5,403
2,668,799
2,574,41 9
2 ,48 8,479
2,401,550
2,297,66 5
2 ,19 7,076
Capital:
Ma-LiThaiMassage Balance Sheet 2012 J an
F eb
Mar
Ap r
Ma y
Jun
Ju l
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cash
1,536,628
Mer chandise Inv ent or y TotalCurrent Assets
1,4 76,647
1,416,348
1 ,3 31,899
1,255,242
1 ,17 4,6 03
1,098,024
2,910
2,060
1,194
1,135
746
2,214
1,769
1,539,538
1,4 78,707
1,417,542
1,3 33,034
1,255,988
1,1 76,817
1,099,793
1 ,02 4,2 82
957,627
1,319
89 4,9 36
789
1 ,02 5,6 01
958,416
840,768
791 ,7 55
2,551
1,871
1,6 47
89 7,4 87
842,639
79 3,4 02
Fixed Assets: Fur nitu r e and Fixt ur es Less d epr eciation Equipment L es es sd ep ep r ec ec iaia titi on on
39 6,9 06 1,5 90
395,316 395 ,31 6
1,590
19 1,2 42 1 ,3 9 2
39 3,7 26 393,726
1,5 90
189,850 1 8 9 8, 5 0
TotalAssets
5 8 5 1, 66 66
1 ,3 92 92
392,136 392 ,13 6
1,590
18 8,4 58 1 88 88 ,4 58 58
2,124,704
5 8 2,2, 18 18 4
1 ,3 9 2
390 ,54 6 390,546
1,5 90
187,066 1 8 7 0, 6 6
2,0 60,891
5 7 9 2, 02 02
1 ,3 92 92
388,956 388 ,95 6
1,590
18 5,6 74 1 85 85 ,6 74 74
1,996,744
5 7 6,6, 22 22 0
1 ,3 9 2
387 ,36 6 387,366
1,5 90
184,282 1 8 4 2, 8 2
1,9 09,254
5 7 3 2, 38 38
1 ,3 92 92
385,776 385,77 6
1,590
182 ,89 0 1 82 82 ,8 90 90
1,829,226
5 7 0,0, 25 25 6
1 ,3 9 2
384 ,18 6 384,186
181,498 1 8 1 4, 9 8
1,7 47,073
5 6 7 2, 74 74
1 ,3 92 92
382,596
1 ,5 90
382,596
1,590
180 ,10 6 1 80 80 ,1 06 06
1,667,067
5 6 4,4, 29 29 2
381,00 6 381,006
178,714
1 ,3 9 2
1 7 8 7, 14 14
1,5 89,893
5 61 61 ,3 10 10
1 ,3 92 92
379,416
1 ,59 0
379,416
1,590
177 ,32 2 1 77 77 ,3 22 22
1,519,726
5 5 8,8, 32 32 8
3 77,826
175,930
1 ,3 9 2
1 7 5 9, 30 30
1 ,45 5,8 15
5 55 55 ,3 46 46
1 ,3 92 92
1 7 4,4, 53 53 8
1,397,985
5 5 2,2, 36 36 4
1 ,34 5,7 66
Liabilities and Capital Non Current Liabilities: Long-Term Liability Long T er m Debt
7,883 ,32 5
7,846,658
7,809 ,99 1
7,773,324
7,736 ,65 7
7,699,990
7,663,32 3
7,626,656
7,589,989
7,553,322
7,516,655
7,4 79,988
T otal Long-t er m Liability
7,883,325
7,8 46,658
7,809,991
7,7 73,324
7,736,657
7,6 99,990
7,663,323
7,6 26,656
7,589,989
7 ,55 3,3 22
7,516,655
7 ,47 9,9 88
TotalLiabilities
7,883,325
7,8 46,658
7,809,991
7,7 73,324
7,736,657
7,6 99,990
7,663,323
7 ,62 6,656
7,589,989
7 ,55 3,3 22
7,516,655
7 ,47 9,9 88
Retainedearnings
- 5, 758, 621
- 5,7 85,767
- 5, 813, 247
- 5,8 64,070
- 5, 907, 431
- 5,9 52,917
- 5, 996, 256
- 6,0 36,763
-6,070,263
-6 ,09 7,507
-6, 118, 6 70
-6 ,13 4,2 22
TotalCapital
2,124,704
2,0 60,891
1,996,744
1,9 09,254
1,829,226
1,7 47,073
1,667,067
1,5 89,893
1,519,726
1 ,45 5,815
1,397,985
1 ,34 5,7 66
Capital:
Ma-LiThaiMassage Balance Sheet 2013 J an
F eb
Mar
Ap r
Ma y
Jun
Ju l
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cash
722,890
Mer chandise In v ent or y TotalCurrent Assets
7 01,299
673,078
6 17,502
557,298
48 7,962
418,664
35 8,0 89
292,682
28 1,1 49
279,231
29 9,1 78
1,609
1,094
1,108
888
2,104
1,500
854
2,120
1,789
1,3 89
1,475
1,5 00
724,499
7 02,393
674,186
6 18,390
559,402
4 89,462
419,518
36 0,209
294,471
28 2,5 38
280,706
30 0,6 78
Fixed Assets: Fur nit ur e and Fixt ur es Less d epr eciation Equipment L es es sd ep ep r ec ec iaia titi on on
37 7,8 26 1,5 90
376,236 376 ,23 6
1,590
17 4,5 38 1 ,3 9 2
37 4,6 46 374,646
1,5 90
173,146 1 7 3 1, 4 6
TotalFixed Assets
5 4 9 3, 82 82
1 ,3 92 92
373,056 373 ,05 6
1,590
17 1,7 54 1 71 71 ,7 54 54
1,273,881
5 4 6,6, 40 40 0
1 ,3 9 2
371 ,46 6 371,466
1,5 90
170,362 1 7 0 3, 6 2
1,2 48,793
5 4 3 4, 18 18
1 ,3 92 92
369,876 369 ,87 6
1,590
16 8,9 70 1 68 68 ,9 70 70
1,217,604
5 4 0,0, 43 43 6
1 ,3 9 2
368 ,28 6 368,286
1,5 90
167,578 1 6 7 5, 7 8
1,1 58,826
5 3 7 4, 54 54
1 ,3 92 92
366,696 366,696
1,590
166 ,18 6 1 66 66 ,1 86 86
1,096,856
5 3 4,4, 47 47 2
1 ,3 9 2
365 ,10 6 365,106
1 6 4 7, 94 94
1,0 23,934
5 31 31 ,4 90 90
1 ,3 92 92
363,516
1 ,59 0
164,794
363,516
1,590
163 ,40 2 1 63 63 ,4 02 02
951,008
5 2 8,8, 50 50 8
361 ,92 6 3 61,926
1 ,3 9 2
1 6 2 0, 10 10
88 8,717
5 25 25 ,5 26 26
1 ,3 92 92
360,336
1 ,59 0
162,010
360,336
1,590
160 ,61 8 1 6 0,0, 61 61 8
819,997
5 2 2,2, 54 54 4
3 58,746
159,226
1 ,3 9 2
1 5 9 2, 26 26
80 5,0 82
5 19 19 ,5 62 62
1 ,3 92 92
1 5 7,7, 83 83 4
800,268
5 1 6,6, 58 58 0 81 7,2 58
TotalAssets Liabilities and Capital Non Current Liabilities: Long-Term Liability Long T er m Debt
7,443 ,32 1
7,406,654
7,369 ,98 7
7,333,320
7,296 ,65 3
7,259,986
7,223,319
7,186,652
7,149,985
7,1 13,318
7,076,651
7,0 39,984
T otal Long-t er m Liability
7,443,321
7,4 06,654
7,369,987
7,3 33,320
7,296,653
7,2 59,986
7,223,319
7 ,18 6,6 52
7,149,985
7 ,11 3,3 18
7,076,651
TotalLiabilities
7,443,321
7,4 06,654
7,369,987
7,3 33,320
7,296,653
7 ,2 59,986
7,223,319
7 ,18 6,6 52
7,149,985
7 ,11 3,3 18
7,076,651
7 ,03 9,9 84 7 ,03 9,9 84
Retainedearnings
- 6, 169, 440
- 6,1 57,861
- 6, 152, 383
- 6,1 74,494
- 6, 199, 797
- 6,2 36,052
-6 ,29 7,935
- 6, 329, 988
-6 ,30 8,2 36
- 6, 276, 383
-6 ,22 2,7 26
TotalCapital
1,273,881
1,2 48,793
1,217,604
1,1 58,826
1,096,856
1,0 23,934
88 8,717
819,997
80 5,0 82
800,268
81 7,2 58
Capital: ####### 951,008
Ma-LiThaiMassage BalanceSheet 2014 Jan
Feb
Mar
Apr
May
Ju n
J ul
Aug
Sep
Oct
Nov
Dec
Assets Current Assets: Cash
252,539
Merchandis e I nventory TotalCurrentAssets
265,716
284,689
282,311
271,888
264,257
249,044
233,219
234,168
253,843
282,309
315,419
2,910
2,879
2,845
2,810
2,200
2,176
1,700
1,680
2,700
2,790
2,740
3,895
255,449
268,595
287,534
285,121
274,088
266,433
250,744
234,899
236,868
256,633
285,049
319,314
Fixed Assets: Furnit ure and Fixt ures Less depreciat ion Equipment Less depreciation
358,746 1,590
357,156 357,156
1,590
157,834 1,392
355,566 355,566
1,590
156,442 156, 156,442 4 42
TotalAssets
513,5 513,598
1,392 3 92
353,976 353,976
1,590
155,050 155,0 155,050
769,047
510, 510,616 6 16
1,392
352,386 352,386
1,590
153,658 153, 153,658 6 58
779,211
507,6 507,634
1,392 3 92
350,796 350,796
1,590
152,266 152,2 152,266
795,168
504, 504,652 6 52
1,392
349,206 349,206
1,590
150,874 150, 150,874 8 74
789,773
501,6 501,670
1,392 3 92
347,616 347,616
1,590
149,482 149,4 149,482
775,758
498, 498,688 6 88
1,392
346,026 346,026
1,590
148,090 148,090 0 90
765,121
495,7 495,706
1,392 3 92
344,436 344,436
1,590
146,698 146,6 146,698
746,450
492,724 7 24
1,392
342,846 342,846
1,590
145,306 145,306 3 06
727,623
489,7 489,742
1,392
341,256 341,256
1,590
143,914 143,9 143,914
726,610
486,760 7 60
1,392
339,666
142,522 142,522 5 22
743,393
483,7 483,778
1,392
141,1 141,130
768,827
480,796 7 96 800,110
Liabilitiesand Capital NonCurrent Liabilities: Long-Term Liability Long Term Debt
7,003,317
6,966,650
6,929,983
6,893,316
6,856,649
6,819,982
6,783,315
6,746,648
6,709,981
6,673,314
6,636,647
6,599,980
Total Long- term Liability
7,003,317
6,966,650
6,929,983
6,893,316
6,856,649
6,819,982
6,783,315
6,746,648
6,709,981
6,673,314
6,636,647
6,599,980
TotalLiabilities
7,003,317
6,966,650
6,929,983
6,893,316
6,856,649
6,819,982
6,783,315
6,746,648
6,709,981
6,673,314
6,636,647
6,599,980
-6,234,270
-6,187,439
-6,134,815
-6,103,543
-6,080,891
- 6,054,861
-6,036,865
- 6,019,025
-5,983,371
- 5,929,921
-5,867,820
- 5,799,870
769,047
779,211
795,168
789,773
775,758
765,121
746,450
727,623
726,610
743,393
768,827
800,110
Capital: Retainedearnings TotalCapital
Profit – Loss Interest Increase 10%
Ma-LiThaiMassage Prof it / Loss Statement
Jan
Feb
Mar
Ap r
May
Ju n
Ju l
Aug
S ep
Oct
Nov
Dec
2010 R evenues
74,750
Less Cash Discount Net Rev enues
81,000
85,500
68,850
63,800
59,700
56,050
62,900
72,400
86,950
99,500
122,200
455
0
65
1,630
5,020
3,325
1,500
3,085
1,695
325
390
455
74,295
81,000
85,435
67,220
58,780
56,375
54,550
59,815
70,705
86,605
99,110
121,545
Costof GoodsSold : 1,890
1,685
Mer chandi se pur chases
B egi nning inventor y
1,920
480
480
480
1,920
480
480
480
480
480
480
1,920
Costof GoodsAvailable ForSale
1,920
0
1,640
1,230
1,230
2,440
2,460
2,460
2,495
2,484
2,466
2,370
3,605
Less endi ng inventor y
1,160
GrossMargin
1,160
760
75 0
73,535
750
890
7 50
80,110
750
480
520
84,955
520
710
1,980
66,510
1,980
460
1,980
58,320
1,980
480
2,015
55,895
2,015
445
2,004
54,105
2,004
491
1,986
59,324
1,986
498
1,890
70,207
576
1,685
86,049
685
2,986
98,425
619 120,926
Operating expenses: SalesExpense Foot oi l
480
480
480
480
480
480
480
480
480
480
480
480
Foot washing li quid
1,440
0
0
0
1,440
0
0
0
0
0
0
1,440
A dv erti sing cost
5,500
5,432
5,222
4,900
4,874
4,778
4,432
4,412
4,000
5,300
5,390
5,490
Decor ati on cost
3,000,000
3,007,420
0
5,912
0
5,702
0
5,380
0
6,794
0
5,258
0
4,912
0
4,892
0
4,480
0
5,780
0
5,870
0
7,410
AdministrativeExpenses Salar ies and Wages
87,675
90,800
90,575
84,725
81,525
80,150
78,325
81,750
86,500
93,775
100,050
111,400
R ent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electr icity
7,865
8,765
8,834
7,321
6,987
5,589
5,987
6,532
6,987
8,987
8,996
8,790
Water
1,900
1,699
1,500
1,200
980
890
889
789
987
1,120
1,189
1,190
300
320
322
290
310
330
300
260
289
299
310
300
Flower cost
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pill ow
3,600
0
0
0
0
0
0
0
0
0
0
0
T el ephone cost
Bed sheet Tow el Ar oma
4,500
0
0
0
0
0
0
0
0
0
0
0
10,800
0
0
0
0
0
10,800
0
0
0
0
0
600
600
600
600
600
600
600
600
600
600
600
600
Squab
4,000
0
0
0
0
0
0
0
0
0
0
Bask et
1,180
0
0
0
0
0
0
0
0
0
0
0
Cotton clothes
18,000
0
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ouser s
0
11,880
0
0
0
0
0
0
0
0
0
0
Slipper
6,000
0
0
0
0
0
0
0
0
0
0
El ectr ic light bulb
5,850
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
Cash bill Stati oner y Unifor m EBIT
8,750
234,074 3,241,494 -3,167,959
0
163,029
16 1 68,941 -88,831
0
162,876
16 1 68,578 -83,623
0
155,181
16 1 60,561 -94,051
0
151,447
15 1 58,241 -99,921
0
148,604
15 1 53,862 -97,967
0
158,075
16 1 62,987 - 108,882
0
150,976
15 1 55,868 -96,544
0
156,408
16 1 60,888 -90,681
0
165,826
17 1 71,606 -85,557
0
0
172,190
17 1 78,060 -79,635
0
183,325
190,735 -69,809
LessGeneralExpenses: 36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
-3,204,626
-125,498
-120,290
-130,718
-136,588
-134,634
- 145,549
- 133,211
- 127,348
- 122,224
-116,302
-106,476
Less Taxes
I nter est
0
0
0
0
0
0
0
0
0
0
0
0
NetProfit
-3,204,626
-125,498
-120,290
-130,718
- 136,588
- 134,634
- 145,549
-133,211
-127,348
-122,224
-116,302
-106,476
EBT
Ma-LiThaiMassage Profit / Loss Statement
Jan
Feb
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
Oct
Nov
Dec
2011 Rev enues
131,800
Less Cash Discount Net Rev enues
135,100
520
325
131,280
134,775
149,050
139,550
0 149,050
128,900
129,200
123,050
126,100
141,400
162,050
181,100
5,410
7,500
2,275
4,320
4,430
4,660
325
195
134,140
121,400
126,925
118,730
121,670
136,740
161,725
180,905
195,600 0 195,600
CostofGoodsSold: Beginning inventory
1,880
1,345
480
480
480
0
0
1,440
CostofGoodsAvailableForSale
2,986 3,466
3,308
3,148
2,495
1,880
2,785
Less ending inv entory
2,828
Merchandise purchases
GrossMargin
2,828
638
2,668
130,642
2,668
640
2,495
134,135
2,495
653
1,880
148,397
615
1,345
133,525
535
2,261
120,865
2,261
1,756
0 524
1,756
126,401
1,254
0
2,261 505
1,254
118,225
738
0
1,756
1,254 502
738
121,168
516
1,985
1,920
0
2,658
1,985
1,985
136,224
673
1,198 2,400 3,598
1,198
787
161,052
2,784
180,118
814 194,786
Operatingexpenses: SalesExpense Foot oil Foot washing liquid Advertising cost
480
480
480
0
0
0
0
0
0
480
0
960
0
0
0
0
0
1,440
0
0
0
1,440
0
1,440
5,532
6,012
5,611
6,091
5,557
6,037
5,379
5,379
5,200
5,200
4,200
5,640
4,199
4,199
3,990
3,990
3,899
3,899
4,566
6,486
4,988
4,988
5,409
7,809
Administrative Expenses Salaries and Wages Rent Elect ricity Water Telephone cost
116,200
117,850
124,825
110,075
104,750
104,900
101,825
103,350
110,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
9,989
9,998
8,990
8,199
6,756
6,790
7,276
7,769
7,865
11,897
10,098
11,290
2,434
2,236
2,400
2,189
2,239
1,980
1,988
1,877
121,325
1,789
130,850
2,987
138,100
2,788
2,897
300
300
299
159
150
250
300
250
299
300
300
300
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pillow
0
0
0
0
0
0
0
0
0
0
0
0
Bed sheet
0
0
0
0
0
0
0
0
0
0
0
Flower cost
0
Towel
10,800
0
0
0
0
0
10,800
0
0
0
0
0
Aroma
600
600
600
600
600
600
600
600
600
600
600
600
Squab
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Basket Cotton clothes
18,000
0
0
0
0
0
0
0
0
0
0
Lanna t rousers
11,880
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
0
Slipper Electric light bulb Cash bill Stationery Uniform EBIT
0
0
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
2 37 3, 77
2 43 43 ,3 89 -112,747
0
1 91 91 8, 29
1 97 97 9, 20 -63,785
0
1 98 98 1, 59
2 04 04 1, 96 -55,799
0
1 82 82 2, 67 67
1 87 87 6, 46 -54,121
0
1 75 75 5, 40 40
1 80 80 7, 40 -59,875
0
1 75 75 5, 65 65
1 81 81 2, 05 -54,804
0
1 83 83 9, 63 63
1 88 88 1, 62 -69,937
0
1 74 74 ,8 91
1 78 78 8, 81 -57,713
0
1 81 81 ,5 98
1 85 85 4, 97 -49,273
0
1 98 98 1, 54
2 04 04 6, 40 -43,588
0 0
2 05 05 6, 81
2 10 10 6, 69
-30,551
0
2 14 14 2, 32
2 22 0, 41
-27,255
LessGeneralExpenses: Interest EBT
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
-149,414
-100,452
-92,466
-90,788
-96,542
-91,471
-106,604
-94,380
-85,940
-80,255
-67,218
-63,922
Less Taxes
0
0
NetProfit
-149,414
-100,452
0 -92,466
0 -90,788
0 -96,542
0 -91,471
0 -106,604
0 -94,380
0 -85,940
0
0
0
-80,255
-67,218
-63,922
Ma-LiThaiMassage P rof it / Loss St atemen t
Jan
Feb
Mar
Ap r
May
Ju n
Ju l
Au g
S ep
Oct
Nov
Dec
2012 Rev enues
229,150
Less Cash Discount Net Rev enues
244,150
254,850
223,950
207,950
203,850
202,150
206,500
222,750
248,050
256,000
268,900
0
130
0
16,191
2,891
1,716
883
823
1,076
65
0
130
229,150
244,020
254,850
207,759
205,059
202,134
201,267
205,677
221,674
247,985
256,000
268,770
Costof GoodsSold : Begi nning inv entor y
2,784
Mer chandi se pur chases
2,910
2,060
1,194
1,135
746
2,214
1,769
1,319
789
2,551
1,871
96 0
0
0
480
0
1,920
0
0
0
2,400
0
480
Costof GoodsAvailable ForSale
3,744
2,910
2,060
1,674
1,135
2,666
2,214
1,769
1,319
3,189
2,551
2,351
Less ending inventor y
2,910
83 834
GrossMargin
2,060
85 850
228,316
1,194
86 866
243,170
1,135
253,984
53 539
746
38 389
207,220
2,214
204,670
45 452
1,769
201,682
44 445
1,319
200,822
45 450
789
205,227
53 530
2,551
221,144
63 638
1,871
247,347
68 680
1,647
255,320
704 268,066
Operating expenses: SalesExpense Foot oi l Foot w ashing l iquid Adv er ti sing cost
960
0
0 5,100
0
0 6,060
5,300
480
0 5,300
5,200
0
0 5,200
4,900
480
0 5,380
4,200
0
1,440 4,200
4,300
0
0 6,220
3,988
0
0 3,988
3,766
960
0 3,766
3,988
0
1,440 3,988
4,999
480
0 7,399
5,120
0 5,120
5,299
5,779
AdministrativeExpenses Salar ies and Wages
144,875
152,375
157,725
142,275
134,275
132,225
131,375
133,550
141,675
154,325
158,300
164,750
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electr icity
11,890
11,907
11,889
9,877
8,956
8,245
8,167
8,007
8,600
11,789
11,891
11,888
2,455
2,322
2,188
1,899
1,988
1,866
1,890
1,799
1,769
2,466
2,560
3 00
300
300
300
300
300
300
300
300
300
30 0
300
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pi llow
0
0
0
0
0
0
0
0
0
0
0
0
Water Tel ephone cost Flow er cost
2,589
Bed sheet
0
0
0
0
0
0
0
0
0
0
0
0
Tow el
0
0
0
0
0
0
0
0
0
0
0
0
Ar oma
600
600
600
60 0
600
600
600
600
60 0
600
600
600
Squab
0
0
0
0
0
0
0
0
0
0
0
Basket
0
0
0
0
0
0
0
0
0
0
0
0
Cotton clothes
0
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ouser s
0
0
0
0
0
0
0
0
0
0
0
0
Sl ipper
0
0
0
0
0
0
0
0
0
0
0
Electr ic light bulb
0
0
5,850
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
Cash bill Stati oner y U ni fo rm rm
0
22 221 2, 94
22 22 7,3 54
EBIT
0
22 22 8, 34 9
2 33 6, 4 9
0
23 23 9,5 97
24 24 4, 797
0
21 215 9, 9 6
2 21 3, 76
0
20 20 7, 164
21 21 1, 36 4
0
20 204 2, 81
21 21 0,5 01
0
20 20 3, 50 6
2 07 4, 9 4
0
20 20 5,3 01
20 20 9, 067
0
21 213 9, 8 9
2 17 9, 77
0
23 23 0, 525
23 23 7, 92 4
0
0
0
23 234 6, 96
23 23 9,8 16
0
24 24 1, 17 2
2 46 9, 5 1
962
9,521
9,187
- 14,156
- 6,694
-8,819
-6,672
-3,840
3,167
9,423
15,504
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
21,115 36,667
27,146
-27,480
- 50,823
43,361
-45,486
-43,339
-40,507
-33,500
-27,244
-21,163
-15,552
0
0
0
0
0
0
0
0
0
0
0
27,480
- 50,823
43,361
-45,486
-43,339
-40,507
- 33,500
-27,244
-21,163
-15,552
LessGeneralExpenses: I nter est EBT
-
Less Taxes NetProfit
35,705
-
0 -
35,705
-
27,146
-
-
Ma-LiThaiMassage Profit / Loss Statement
J an
Feb
Mar
Apr
May
Ju n
Ju l
Aug
Sep
Oct
Nov
Dec
2013 Rev enues
333,150
Less Cash Discount Net Rev enues
343,500
65
0
333,085
343,500
321,650
259,350
0 321,650
251,950
223,450
244,450
244,850
2,434
2,935
2,787
3,543
1,331
256,916
249,015
220,663
240,907
243,519
267,200
350,150
18,909
369,000
65
248,291
399,800
0
350,085
0
369,000
399,800
CostofGoodsSold: Beginning inv entory
1,108
8 88
1,500
8 54
960
48 0
960
480
1,920
0
0
1,920
480
480
96 0
CostofGoodsAvailableForSale
1,647 2,607
2,089
2,054
1,588
2,808
2,104
1,500
2,774
2,600
2,269
2,349
Less ending inventory
1,609
Merchandise purchases
GrossMargin
1,609
99 998
1,094
332,087
1,094
99 995
1,108
342,505
94 946
888
320,704
70 700
2,104
256,216
2,104
70 704
1,500
248,311
60 604
854
220,059
64 646
2,120
240,261
2,120
1,654
1,789
241,865
1,789
81 811
1,389
1,389
88 880
247,480
1,475 960 2,435
1,475
87 874
349,205
1,500
93 935
368,126
398,865
Operating expenses: SalesExpense Foot oil Foot washing liquid Advertising cost
960
480
0 5,500
960
0 6,460
5,500
480
0 5,980
5,200
48 0
0 6,160
0
1,440
4,800
5,280
0
0
4,200
6,120
48 0
0
3,900
3,900
480
1,440
3,789
3,789
480
0
3,778
5,698
960
0
3,990
4,470
960
0
4,799
5,279
0
5,123
6,083
4,910
5,870
Administrative Expenses Salaries and Wages
200,125
205,050
194,875
161,225
157,025
142,025
152,525
152,725
165,900
60,000
60,000
60,000
60,000
209,375
216,300
225,700
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Elect ricity
13,100
13,378
13,389
11,222
9,980
9,877
8,900
8,887
8,997
11,900
12,980
12,780
2,199
2,256
2,190
1,988
1,877
1,900
1,765
1,567
1,554
2,287
2,298
Water Telephone cost Flower cost Pillow Bed sheet
2,246
30 0
300
300
300
30 0
300
300
3 00
300
300
300
300
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Towel
10,800
0
0
0
0
0
10,800
0
0
0
0
0
Aroma
600
600
600
600
600
600
60 0
600
600
60 0
600
600
Squab
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Basket
0
Cotton clothes
18,000
0
0
0
0
0
0
0
0
0
0
Lanna trousers
11,880
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
0
Slipper Electric light bulb Cash bill Stationery U ni fo rm EBIT
0
0
5,850
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
32 324 1, 7 8
3 30 6, 38
0
28 28 8,2 79
29 29 4,2 59
0
27 27 2, 399
27 27 8, 55 9
1,449
48,246
42,145
0
23 236 3, 8 0
2 41 6, 60 14,556
0
23 23 0,8 27
23 23 6,9 47 11,364
0
21 21 5, 747
21 21 9, 64 7 412
0
23 236 0, 6 4
2 39 8, 5 3 408
0
22 225 1, 24
23 23 0,8 22 11,043
0
23 23 8, 396
24 24 2, 866 4,614
0
28 28 5, 50 7
2 90 7, 8 6 58,419
0 0
29 293 5, 23
29 29 9,6 06 68,520
0
30 30 2,6 71
3 08, 541 90,324
LessGeneralExpenses: 36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
36,667
- 35,218
11,579
5,478
-22,111
-25,303
-36,255
-36,259
-25,624
-32,053
21,752
31,853
53,657
Less Taxes
Interest
0
0
0
0
0
0
0
0
0
NetProfit
-35,218
11,579
5,478
-22,111
-25,303
-36,255
21,752
31,853
53,657
EBT
0 -36,259
0 -25,624
0 -32,053
Ma-LiThaiMassage Profit / Loss Statement
Jan
Feb
Mar
Apr
May
Ju n
Jul
Aug
Sep
Oct
Nov
Dec
2014 Rev enues
404,600
Less Cash Discount Net Revenues
402,400
65
0
404,535
402,400
410,100
369,000
0 410,100
350,150
353,650
356,800
347,550
376,000
3,121
2,133
3,430
4,122
7,210
1,917
365,879
348,017
350,220
352,678
340,340
374,083
412,600
433,500
0
443,750
0
412,600
0
433,500
443,750
CostofGoodsSold: 1,700
1,680
2,790
2,740
Merchandise purchases
2,400
960
960
960
480
960
480
960
1,920
960
960
2,400
CostofGoodsAvailableForSale lableForSale
Beginning inv entory
1,500 3,900
3,870
3,839
3,805
3,290
3,160
2,656
2,660
3,600
3,660
3,750
Less ending inventory
2,910
GrossMargin
2,910
99 9 90
2,879
403,545
2,879
99 9 91
2,845
401,409
2,845
99 9 94
2,810
409,106
2,810
99 9 95
2,200
364,884
2,200
1,090
2,176
346,927
2,176
98 9 84
1,700
349,236
95 9 56
1,680
98 9 80
351,722
2,700
2,700
90 9 00
339,360
2,790
87 8 70
373,183
5,140
2,740
411,730
1,010
3,895
1,245
432,490
442,505
Operating expenses: SalesExpense Foot oil
960
Foot washing liquid
1,440
Adv ertising cost
5,000
960
960
0 7,400
5,000
960
0 5,960
5,200
480
0 6,160
960
0
3,900
4,860
480
0
2,999
3,479
960
0
3,777
4,737
480
0
3,890
4,370
960
1,440
3,987
4,947
960
0
4,100
6,020
960
0
4,899
5,859
1,440
5,120
6,080
5,300
7,700
AdministrativeExp enses Salaries and Wages
233,350
234,250
236,100
216,050
208,125
207,875
208,700
206,575
220,800
60,000
60,000
60,000
239,350
250,300
252,925
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electricity
13,339
13,380
13,400
11,990
11,999
9,982
9,127
9,399
9,877
11,899
13,100
13,010
2,299
2,576
2,210
2,100
2,060
2,000
1,988
1,987
2,220
2,560
2,297
Water T elephone cost
2,308
300
300
300
300
300
300
300
300
300
300
300
300
Flower cost
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pillow
3,600
0
0
0
0
0
0
0
0
0
Bed sheet
0
0
4,500
0
0
0
0
0
0
0
0
0
0
Towel
10,800
0
0
0
0
0
10,800
0
0
0
0
0
Aroma
600
600
600
600
600
600
600
600
600
600
600
600
Squab
4,000
0
0
0
0
0
0
0
0
0
0
0
Basket
0
1,180
0
0
0
0
0
0
0
0
0
0
0
Cotton clothes
18,000
0
0
0
0
0
0
0
0
0
0
0
Lanna trousers
11,880
Slipper Electric light bulb Cash bill Stationery Unifo rm EBIT
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
45
45
129 0
45
0 37 37 1, 02 2
3 78 4, 22
0
45
0 31 311 9, 51
31 31 7, 91 1
0
45
0 31 313 6, 55
31 31 9, 81 5
25,123
83,498
89,291
Interest EBT
45
0 0
29 29 2, 08 5
2 96 9, 45 67,939
45
0 0
28 284 1, 29
28 28 7, 60 8 59,319
45
129 0
28 28 1, 80 2
2 86 5, 39 62,697
45
0 0
29 292 6, 89
29 29 7, 05 9 54,663
45
0 0
27 279, 90 6
28 4, 85 3 54,507
45
0 0
29 29 4, 84 2
3 00 8, 62 72,321
45
0 0
31 315 7, 54
32 32 1, 61 3 90,117
0 0
32 32 7, 64 2
3 33 7, 22 98,768
0
33 330 1, 88
33 7, 88 8
104,617
LessGeneralExpenses: 36,667
36,667
36,667
-11,544
46,831
52,624
Less Taxes
0
0
0
NetProfit
-11,544
46,831
52,624
36,667 31,272 0 31,272
36,667 22,652 0 22,652
36,667 26,030 0 26,030
36,667 17,996 0 17,996
36,667
36,667
36,667
36,667
36,667
17,840
35,654
53,450
62,101
0
0
0
0
0
35,654
53,450
62,101
67,950
17,840
67,950
Balance Sheet Interest increase 15% Ma-LiThaiMassage Balance Sheet 2010 J an
F eb
Mar
Ap r
Ma y
Ju n
Jul
Au g
Sep
O ct
Nov
D ec
Assets Current Assets: C ash
4 ,1 35,814
Mer chandise I nv en tor y TotalCurrentAssets
4,012,04 2
3 ,8 93,068
3,763,89 6
3 ,6 27,164
1,160
7 50
750
5 20
1,980
4 ,1 36,974
4,012 ,79 2
3 ,8 93,818
3,764 ,41 6
3 ,6 29,144
3,493,84 6
3 ,3 49,578
1,980
2 ,01 5
3,495,82 6
3 ,3 51,593
3,217,69 4
3 ,09 1,690
2 ,00 4
2,970,86 8
1,986
3,219,69 8
2,85 6,087
1 ,8 9 0
3 ,0 93,676
2,972,75 8
2,749,62 6
1,685
2 ,9 8 6
2 ,8 57,772
2,752,61 2
Fixed Assets: F ur nitu r e an d Fixtur es Less d epr eciat ion Equipment L es es sd ep ep r ec ec iaia titi on on
4 35,066 1,590
433 ,47 6 433 ,4 76
1 ,5 90
2 24,650 1 ,3 92 92
4 31,886 4 31,886
1,590
223 ,25 8 2 23 23 ,2 5 8
6 5 6 7, 34 34
TotalAssets
1 ,3 9 2
430,29 6 430 ,29 6
1 ,5 90
2 21,866 2 2 1 8, 66 66
6 53 53 ,7 5 2
4 ,7 93,708
1 ,3 92 92
4 28,706 4 28,706
1,590
220,47 4 2 20 20 ,4 7 4
6 5 0 7, 70 70
4,666 ,5 44
1 ,3 9 2
427,11 6 427 ,11 6
2 1 9 0, 82 82
6 47 47 ,7 8 8
4 ,5 44,588
1 ,3 92 92
4 25,526
1 ,59 0
2 19,082
4 25,526
2 17 17 ,6 9 0
6 4 4 8, 06 06
4,412 ,20 4
423,93 6
1,590
2 1 7 ,6 9 0
4 2 3 ,9 3 6
1 ,3 9 2
2 1 6 2, 98 98
6 41 41 ,8 2 4
4 ,2 73,950
42 2,346
1 ,59 0
2 16,298
4 22,346
1 ,3 92 92
2 14 14 ,9 0 6
4,137 ,65 0
6 3 8 8, 42 42
4 2 0 ,7 5 6
1,590
2 1 4 ,9 0 6
420,75 6
1 ,3 9 2
2 1 3 5, 14 14
3 ,9 90,435
6 35 35 ,8 6 0
41 9,166
1,59 0
2 13,514
4 19,166
1 ,3 92 92
2 12 12 ,1 2 2
3,855,55 8
6 3 2 8, 78 78
417,57 6
1,590
2 1 2 ,1 2 2
417,57 6
1,59 0
21 0,730
1 ,3 9 2
2 1 0 7, 30 30
3 ,7 26,544
6 29 29 ,8 9 6
4 15,986
2 0 9 ,3 3 8
1 ,3 92 92
2 09 09 ,3 3 8
3,602,65 4
6 2 6 9, 14 14
1 ,3 9 2
2 0 7 9, 46 46
3 ,4 84,686
6 23 23 ,9 3 2
3,376,54 4
Liabilities and Capital Non Current Liability : Long-Term Liability L on on gT gT er er mD eb t
8 0, 00 00 0, 00 00
8 ,0 00,000
8,000 ,00 0
8 ,0 00,000
8,000 ,00 0
8 ,0 00,000
8,000,00 0
8 ,0 00,000
8,000,00 0
8 ,0 00,000
8,000,00 0
8 ,0 00,000
T o tal Lon g-t er m Liab ilit y
8 ,0 00,000
8,000 ,0 00
8 ,0 00,000
8,000 ,00 0
8 ,0 00,000
8,000 ,00 0
8 ,0 00,000
8,000,00 0
8 ,0 00,000
8,000,00 0
8 ,0 00,000
TotalLiabilities
8 ,0 00,000
8,000 ,00 0
8 ,0 00,000
8,000 ,00 0
8 ,0 00,000
8,000,00 0
8 ,0 00,000
8,000,00 0
8 ,0 00,000
8,000,00 0
8 ,0 00,000
8,000,00 0 8,000,00 0
Retained earnings
-3 ,2 06,292
- 3,333 ,45 6
-3 ,4 55,412
- 3,587 ,79 6
-3 ,7 26,050
- 3,862 ,35 0
-4 ,0 09,565
- 4, 14 4, 44 2
-4 ,2 73,456
- 4, 397, 34 6
-4 ,5 15,314
- 4, 623, 45 6
Totalliabilities & Equity
4 ,7 93,708
4,666 ,5 44
4 ,5 44,588
4,412 ,20 4
4 ,2 73,950
4,137 ,65 0
3 ,9 90,435
3,855,55 8
3 ,7 26,544
3,602,65 4
3 ,4 84,686
3,376,54 4
Ja n
F eb
Mar
Ap r
Capital:
Ma-LiThaiMassage Balance Sheet 2011 Ma y
Ju n
Jul
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cas h Mer ch ch andise In Inv ent or or y TotalCurrent Assets
2,601,686
2,502,710
2,411,733
2,322,876
2,228,185
2,132,114
2,027,292
2,828
2,668
2,495
1,880
1,345
2,26 1
1 ,75 6
2,604,514
2,505,378
2,414,228
2,324,756
2,229,530
2,134,375
1,937,73 6
1,850,66 1
1 ,25 4
2,029,05 7
1,770 ,47 5
1,705 ,36 0
1 ,98 5
1 ,1 98
2 ,7 84
1,772 ,46 0
1,706 ,55 8
1,643 ,9 52
73 8
1,938,99 0
1,851 ,39 9
1,641 ,16 8
Fixed Assets: Fur n it ur e an d Fixtur es Les s depr eciat ion Equipment L es es s d ep ep r ec ec iaia titi on on
415,986 1,590
414,396 414,396
1,590
207,946 1 ,3 92 92
412,806 412,806
1,590
206,554 2 06 06 ,5 54 54
TotalAssets
6 20 20 ,9 50 50
1 ,3 92 92
411,216 411,216
1,590
205,162 2 05 05 ,1 62 62
3,225,464
6 17 17 ,9 68 68
1 ,3 92 92
409,626 409,626
1,590
203,770 2 03 03 ,7 70 70
3,123,346
6 14 14 ,9 86 86
1 ,3 92 92
408,036 408,036
1,590
202,378 2 02 02 ,3 78 78
3,029,214
6 12 12 ,0 04 04
1 ,3 92 92
406,446 406,446
1,59 0
200,986 2 00 00 ,9 86 86
2,936,760
6 09 09 ,0 22 22
1 ,3 9 2
404,856 4 0 4 ,8 5 6
1 ,59 0
199,594 1 9 9 5, 94 94
2,838,552
6 06 06 ,0 4 0
1 ,3 9 2
403,26 6 403 ,26 6
1 9 8 2, 0 2
2,740,415
6 0 3 0, 5 8
1 ,3 9 2
401 ,67 6
1 ,59 0
198,20 2
401 ,67 6
1 9 6 8, 1 0
2,632,11 5
6 0 0 0, 7 6
400 ,08 6
1 ,59 0
196,81 0
400 ,08 6
1 ,3 9 2
1 9 5 4, 1 8
2,536 ,09 9
5 9 7 0, 9 4
398 ,49 6
1 ,59 0
195 ,41 8
398 ,49 6
1 ,5 90
194 ,02 6
1 ,3 9 2
1 9 4 0, 2 6
2,448 ,49 3
5 9 4 1, 1 2
396 ,9 06
192 ,63 4
1 ,3 9 2
1 9 2 6, 3 4
2,366 ,57 2
5 9 1 1, 3 0
1 ,3 9 2
1 9 1 2, 4 2
2,297 ,68 8
5 8 8 1, 4 8
2,232 ,1 00
Liabilities and Capital Non Current Liability : Long-Term Liability Long T er m Debt
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,00 0
8,000,00 0
8,000 ,00 0
8,000 ,00 0
8,000 ,00 0
8,000 ,0 00
T otal Lon g-t er m Liability
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,00 0
8,000 ,00 0
8,000 ,00 0
8,000 ,00 0
8,000 ,00 0
8,000 ,0 00
TotalLiabilities
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,00 0
8,000,00 0
8,000 ,00 0
8,000 ,00 0
8,000 ,00 0
8,000 ,0 00
Retainedearnings
- 4, 774, 536
- 4, 876, 654
-4, 970 , 786
- 5, 063, 240
- 5, 161, 448
- 5, 259, 58 5
-5, 367, 88 5
-5,463 ,90 1
-5,551 ,50 7
-5,633 ,42 8
-5,702 ,31 2
-5,767 ,9 00
Totalliabilities &Equity
3,225,464
3,123,346
3,029,214
2,936,760
2,838,552
2,740,415
2,632,11 5
2,536 ,09 9
2,448 ,49 3
2,366 ,57 2
2,297 ,68 8
2,232 ,1 00
Capital:
Ma-LiThaiMassage Balance Sheet 2012 J an
F eb
Mar
Ap r
Ma y
Ju n
Ju l
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cash
1,606,653
Mer chandise I nv ento r y TotalCurrent Assets
1,5 81,67 3
1,556,375
1,50 6,927
1,465,271
1,419 ,633
1,378,055
2,910
2,0 60
1,194
1,13 5
746
2,214
1,769
1,609,563
1,583,7 33
1,557,569
1,5 08,06 2
1,466,017
1,421 ,847
1,379,824
1 ,312,658
1,242,671
1 ,319
1,176,648
789
1 ,313,977
1,243,460
1,119,148
742,970
2,551
1,871
1,647
1,179,199
1,121,019
744,617
Fixed Assets: Fur nitur e and F ixt ur es Less dep r eciation Equip ment L es es sd ep ep r ec ec iaia titi on on
396,906 1,590
395,316 395,316
1,590
191,242 1 ,3 92 92
393,726 39 3,726
1,590
189,850 1 89 89 ,8 50 50
TotalAssets
5 85 85 ,1 66 66
1 ,3 92 92
392,136 392,136
1,590
188,458 1 8 8,8, 45 45 8
2,194,729
5 82 82 ,1 8 4
1 ,3 92 92
390,5 46 390 ,546
1,590
187,066 1 87 87 ,0 66 66
2,165,9 17
5 79 79 ,2 02 02
1 ,3 92 92
388,956 388,956
1,590
185,6 74 1 85 85 ,6 74 74
5 7 6,6, 22 22 0
2,136,771
1 ,3 92 92
3 87,36 6 387,366
1,5 90
184,282 1 84 84 ,2 82 82
5 73 73 ,2 38 38
2,0 84,28 2
1 ,3 92 92
385,776 385,776
1,590
1 82,89 0 1 82 82 ,8 90 90
5 7 0,0, 25 25 6
2,039,255
1 ,3 9 2
38 4,186 384,186
181,498 1 8 1 4, 98 98
1,99 2,103
5 67 67 ,2 74 74
1 ,3 92 92
382,596
1,59 0
382,5 96
1,590
18 0,106 1 80 80 ,1 06 06
1,947,098
5 64 64 ,2 92 92
381 ,006 381,006
1 ,590
178,714
1 ,3 9 2
1 7 8 7, 1 4
1 ,878,269
5 6 1 3, 10 10
1 ,3 92 92
379,416 3 79,41 6
1,590
177 ,322 1 77 77 ,3 22 22
1,804,770
5 58 58 ,3 28 28
1 ,3 92 92
377,826
1 7 5 ,9 3 0 1 7 5,5, 93 93 0
1,737,527
5 55 55 ,3 46 46
1 ,3 92 92
1 74 74 ,5 38 38
1,676,365
5 52 52 ,3 64 64
1,296,981
Liabilities and Capital Non Current Liabilities: Long-Term Liability Long T er m Debt
8,000,000
8,00 0,000
8,000,000
8,000 ,000
8,000,000
8 ,000,000
8,000,000
7,973,344
7,935,0 11
7,896,678
7,8 58,34 5
7,820,012
T otal Long-t er m Liabilit y
8,000,000
8,000,0 00
8,000,000
8,0 00,00 0
8,000,000
8,00 0,000
8,000,000
7 ,973,344
7,935,011
7,896,678
7,858,345
TotalLiabilities
8,000,000
8,000,0 00
8,000,000
8,0 00,00 0
8,000,000
8,00 0,000
8,000,000
7 ,973,344
7,935,011
7,896,678
7,858,345
7,820,012 7,820,012
Retainedearnings
-5, 805, 271
- 5,834,0 83
-5, 863, 229
- 5,9 15,71 8
-5,960,745
- 6,00 7,897
-6, 052, 902
-6 ,095,075
-6, 130, 241
- 6, 159, 151
- 6,181,980
- 6, 199, 198
Totalliabilities & Equity
2,194,729
2,165,9 17
2,136,771
2,0 84,28 2
2,039,255
1,99 2,103
1,947,098
1 ,878,269
1,804,770
1,737,527
1,676,365
1,620,814
Capital:
Ma-LiThaiMassage Balance Sheet 2013 Jan
F eb
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
O ct
Nov
D ec
Assets Current Assets: Cash Mer ch chandise In Inv en entor y TotalCurrent Assets
99 4,606
96 9,683
9 38,130
5 62,053
8 15,686
7 43,018
670,388
606,481
537,742
522,877
517,627
1 6, 09
1,094
1,10 8
88 8
2,10 4
1,50 0
854
2,120
1,789
1,389
1,475
534,242 1,500
9 96,215
9 70,777
9 39,238
562,941
817,79 0
744,51 8
671,242
608,601
539,531
524,266
519,102
535,742
Fixed Assets: Fur nitur e an d Fixtu r es Less depr eciation Equip ment L es es sd ep ep r ec ec iaia titi on on
37 7,826 1 ,590
37 6,236 3 76,236
1,590
17 4,538 1 ,3 92 92
37 4,646 3 74,646
1,590
1 73,146 1 7 3,3, 14 14 6
TotalFixed Assets
5 4 9,9, 38 38 2
1 ,3 92 92
3 73,056 3 73,056
1,59 0
1 71,754 1 7 1,1, 75 75 4
1,5 45,597
5 4 6,6, 40 40 0
1 ,3 92 92
3 71,466 371,466
1,59 0
1 70,362 1 7 0,0, 36 36 2
1,5 17,177
5 4 3,3, 41 41 8
1 ,3 9 2
8 80,110 1 6 8 9, 7 0
1,4 82,656
5 4 0 4, 3 6
3 69,876 369,87 6
1,59 0
1 68,970 1 ,3 9 2
3 68,286 368,28 6
1,59 0
167,57 8 1 6 7 5, 7 8
1,420,54 6
5 3 7 4, 5 4
1 ,3 9 2
366,696 366,69 6
1,590
166,18 6 1 6 6 1, 8 6
1,355,24 4
5 3 4 4, 7 2
1 ,3 9 2
365,106 365,106
1,590
164,794 1 6 4 7, 9 4
1,278,99 0
5 31 31 ,4 90 90
1 ,3 92 92
363,516 363,516
1,590
163,402 1 63 63 ,4 02 02
1,202,732
5 28 28 ,5 08 08
1 ,3 92 92
361,926 361,926
1,590
162,010 1 62 62 ,0 10 10
1,137,109
5 25 25 ,5 26 26
1 ,3 92 92
3 6 0 ,3 3 6 360,336
1,590
160,618 1 60 60 ,6 18 18
1,065,057
5 22 22 ,5 44 44
1 ,3 92 92
358,746
159,226 1 59 59 ,2 26 26
1,046,810
5 19 19 ,5 62 62
1 ,3 92 92
1 57 57 ,8 34 34
1,038,664
5 16 16 ,5 80 80
1,052,322
TotalAssets Liabilitiesand Capital Non Current Liabilities: Long-Term Liability Long T er m Debt
7,7 81,679
7,7 43,346
7,7 05,013
7,666,680
7,628,34 7
7,590,01 4
7,551,68 1
7,513,348
7,475,015
7,436,682
7,398,349
7,360,016
T otal Long-t er m L iability
7,7 81,679
7,7 43,346
7,7 05,013
7,666,68 0
7,628,34 7
7,590,01 4
7,551,681
7,513,348
7,475,015
7,436,682
7,398,349
7 ,360,016
TotalLiabilities
7,7 81,679
7,7 43,346
7,7 05,013
7,6 66,680
7,628,34 7
7,590,01 4
7,551,681
7,513,348
7,475,015
7,436,682
7,398,349
7,360,016
Retainedearnings
- 6,23 6,082
- 6,2 26,169
- 6,222,357
- 6,246,13 4
- 6,273,10 3
- 6,311,02 4
Totalliabilities&Equity
1,5 45,597
1,5 17,177
1,4 82,656
1,420,54 6
1,355,24 4
1,278,99 0
Capital: - 6, 348, 949 1,202,732
-6, 376, 239 1,137,109
-6, 40 9, 958 1,065,057
-6, 389, 8 72 1,046,810
- 6, 359, 685 1,038,664
-6 ,307,694 1 ,052,322
Ma-LiThaiMassage Balance Sheet 2014 Jan
F eb
Mar
Ap r
May
Jun
J ul
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cas h
484,271
Mer chandis e I nv ent or y TotalCurrent Assets
494,116
509,757
504,047
49 0,292
479,329
460 ,784
441,627
439,244
455,587
480,721
2 1 0 ,4 5 9
2,910
2,879
2,845
2,810
2,200
2,176
1,700
1,680
2,700
2,79 0
2,740
3,895
487,181
496,995
512,602
506,857
49 2,492
481,505
462 ,484
443,307
441,944
458,377
483,461
214,354
Fixed Assets: Fur nit ur e and Fixt ur es Les s depr ec iat ion Equipment L es es sd ep ep r ec iaia titi on on
358,746 1,590
35 7,156 357,1 56
1,590
157,834 1 ,3 92 92
355,566 355 ,566
1,590
1 56,442 1 56 56 ,4 4 2
TotalAssets
5 1 3 5, 9 8
1 ,3 92 92
353,976 353,976
1,590
155,050 1 55 55 ,0 50 50
1,000,779
5 10 10 ,6 16 16
1 ,3 92 92
352,38 6 352,386
1,5 90
153,658 1 53 53 ,6 58 58
1,007,611
5 07 07 ,6 34 34
1 ,3 92 92
350,796 350,796
1 ,590
152,2 66 1 52 52 ,2 66 66
1,020,236
5 04 04 ,6 52 52
1 ,3 9 2
349,206 349,206
1,590
150 ,874 1 5 0 8, 74 74
1,011,509
5 0 1,1, 67 67 0
1 ,3 92 92
347,616 347,616
1,590
149,482 1 49 49 ,4 82 82
9 94,162
4 98 98 ,6 88 88
1 ,3 92 92
346,026 346,026
1,590
148,090 1 48 48 ,0 90 90
980,193
4 9 5,5, 70 70 6
1 ,3 92 92
344,436 344,436
1,590
146,698 1 46 46 ,6 98 98
95 8,190
4 92 92 ,7 24 24
1 ,3 92 92
34 2,846 342,846
1,590
145,306 1 45 45 ,3 06 06
936,031
4 89 89 ,7 42 42
1 ,3 92 92
3 4 1 ,2 5 6 34 1,256
1,590
1 43,914 1 43 43 ,9 14 14
931,686
4 86 86 ,7 6 0
1 ,3 92 92
339,666
142,522 1 4 2,2, 52 52 2
945,13 7
4 83 83 ,7 78 78
1 ,3 92 92
1 41 41 ,1 30 30
967,239
4 80 80 ,7 96 96 6 9 5 ,1 5 0
Liabilities and Capital Non Current Liabilities: Long-Term Liability Long T er m Debt
7,321,683
7,283 ,350
7,245,017
7,206,684
7,168,351
7,130,018
7,091,685
7,053,352
7,015,019
6,976,686
6,93 8,353
6,900,020
T ot al Long- ter m Liabilit y
7,321,68 3
7,283,350
7,245,017
7,206,684
7,1 68,351
7,130,018
7,09 1,685
7,053,352
7,015,019
6,976,68 6
6,938,353
6,599,980
TotalLiabilities
7,321,68 3
7,283,350
7,245,017
7,206,684
7,16 8,351
7,130,018
7,09 1,685
7,053,352
7,015,019
6,976,686
6,938,353
6,599,980
Retainedearnings
- 6,320,904
- 6,275,739
-6, 2 24, 781
-6, 195, 175
- 6,1 74,189
-6 ,149,825
- 6,13 3,495
-6, 117, 321
-6, 083, 333
- 6,031,5 49
- 5,971,114
-5, 904, 830
Totalliabilities & Equity
1,000,77 9
1,007,611
1,020,236
1,011,509
9 94,162
980,193
95 8,190
936,031
931,686
945,1 37
967,239
6 9 5 ,1 5 0
Capital:
Profit – Loss Interest Increase 15%
Ma-LiThaiMassage P rof it / Loss S tate me nt
Jan
Fe b
Mar
Apr
May
Ju n
J ul
Au g
Se p
Oct
Nov
Dec
2010 Revenues
74,750
Les s Cas h Dis co unt Net R ev enues
81,000
85,500
68,850
63,800
59,700
56,050
62,900
72,400
86,950
99,500
122,200
455
0
65
1,630
5,020
3,325
1,500
3,085
1,695
325
390
455
74,295
81,000
85,435
67,220
58,780
56,375
54,550
59,815
70,705
86,605
99,110
121,545
Costof GoodsSold : Beginning inventor y
0
1,160
Mer chandi se pur chases
1,920
480
Costof GoodsAvailable ForSale
1,920
1,640
Less ending inv ento r y
1,160
GrossMargin
760
750
73,535
750
750
480 890
750
80,110
520
480
1,230 480
520
84,955
1,980
1,920
1,230 710
1,980
66,510
1,980
480
2,440 460
1,980
58,320
2,015
480
2,460 480
2,015
55,895
2,004
480
2,460 445
2,004
54,105
1,986
480
2,495
480
2,484 491
1,986
59,324
2,466 498
1,890
70,207
576
1,890
1,685
480
1,920
2,370
3,605
1,685
86,049
685
2,986
98,425
619 120,926
Operating expenses: SalesExpense Fo ot oi l
480
480
480
480
480
480
480
480
480
480
480
480
Fo ot w as hing liquid
1,440
0
0
0
1,440
0
0
0
0
0
0
1,440
Adv er tis ing cos t
5,500
5,432
5,222
4,900
4,874
4,778
4,432
4,412
4,000
5,300
5,390
5,490
Deco r ation co s t
3,000,000
3,007,420
0
5,912
0
5,702
0
5,380
0
6,794
0
5,258
0
4,912
0
4,892
0
4,480
0
5,780
0
5,870
0
7,410
Administrative Expenses Sal ar ies and Wages
87,675
90,800
90,575
84,725
81,525
80,150
78,325
81,750
86,500
93,775
100,050
111,400
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electr icity
7,865
8,765
8,834
7,321
6,987
5,589
5,987
6,532
6,987
8,987
8,996
8,790
Water
1,900
1,699
1,500
1,200
980
890
889
789
987
1,120
1,189
1,190
300
320
322
290
310
330
300
260
289
299
310
300
Flo w er cos t
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pil low
3,600
0
0
0
0
0
0
0
0
0
0
0
Telephone co st
B ed sheet T ow el A ro m a
4,500
0
0
0
0
0
0
0
0
0
0
0
10,800
0
0
0
0
0
10,800
0
0
0
0
0
600
600
600
600
600
600
600
600
600
600
600
600
Squab
4,000
0
0
0
0
0
0
0
0
0
0
0
B as k et
1,180
0
0
0
0
0
0
0
0
0
0
Cotto n clo thes
18,000
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ous er s
11,880
0
0
0
0
0
0
0
0
0
0
0
Sli pper
6,000
0
0
0
0
0
0
0
0
0
0
0
Electri c li ght bulb
5,850
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129
0
0
0
0
0
129
0
0
0
0
0
Cas h bill Statio ner y Unifo r m EBIT
8,750
234,074
3,241,494
0
163,029
168,941
0
162,876
168,578
0
155,181
160,561
0
151,447
158,241
0
148,604
153,862
0
158,075
162,987
0
150,976
155,868
0
156,408
160,888
0
165,826
171,606
0
0
172,190
178,060
0
-3,167,959
-88,831
-83,623
-94,051
-99,921
-97,967
-108,882
-96,544
-90,681
-85,557
-79,635
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
-134,877
-129,014
-123,890
-117,968
183,325
190,735 -69,809
LessGeneral Expenses: I nter es t EBT
-3,206,292
-127,164
-121,956
-132,384
-138,254
-136,300
-147,215
Les s Taxes
0
0
0
0
0
0
0
NetProfit
-3,206,292
-127,164
-121,956
-132,384
-138,254
-136,300
- 147,215
0 -134,877
0 -129,014
0 -123,890
0 -117,968
38,333 -108,142 0 -108,142
Ma-LiThaiMassage P rof it / L oss S tat em en t
Jan
Fe b
Mar
Ap r
Ma y
J un
Jul
Au g
S ep
O ct
Nov
D ec
2011 Rev enu es
13 1,80 0
L es s Cas h Dis c ou nt Net Revenues
1 35 ,1 00
1 49 ,0 50
1 39 ,55 0
12 8,90 0
12 9,2 00
1 23 ,0 50
1 26 ,1 0 0
1 4 1,40 0
52 0
3 25
0
5,41 0
7,50 0
2 ,2 75
4 ,3 20
4 ,43 0
4,66 0
13 1,2 80
1 34 ,7 75
1 49 ,0 5 0
1 3 4,14 0
12 1,40 0
12 6 ,9 25
1 18 ,7 30
1 21 ,6 7 0
13 6,74 0
16 2,05 0
18 1 ,1 00
3 25
1 95 ,6 00
1 95
16 1,72 5
0
18 0 ,9 05
1 95 ,6 00
Cost of Goods Sold : Beginni ng i nv ent o r y
1,9 85
1 ,1 98
48 0
4 80
4 80
0
0
1 ,4 40
0
0
0
1,92 0
0
2 ,4 00
Cost of Goods Available For Sale
2,98 6 3,46 6
3 ,3 08
3 ,1 48
2 ,49 5
1,88 0
2,7 85
2 ,2 61
1 ,7 5 6
1,25 4
2,65 8
1 ,9 85
Les s end ing invent or y
2,82 8
M erc h and is e pur c has es
Gross Margin
2 ,8 28
63 638
2 ,6 68
13 0,6 42
2 ,6 68
64 640
2 ,4 95
1 34 ,1 35
2 ,49 5
65 65 3
1,88 0
1 48 ,3 9 7
1,88 0
61 61 5
1,34 5
1 3 3,52 5
1,34 5
53 53 5
2 ,2 61
12 0,86 5
2 ,2 61
52 524
1 ,7 56
12 6 ,4 01
1 ,7 56
50 505
1 ,2 5 4
1 18 ,2 25
1,25 4
50 50 2
73 8
1 21 ,1 6 8
73 8
51 51 6
1,98 5
13 6,22 4
6 73
3 ,5 98
1 ,1 98
16 1,05 2
7 87
2 ,7 84
18 0 ,1 18
81 81 4 1 94 ,7 86
Operatingexpenses: Sales Expense F oo t o il F oo t w as hing l iqu id Ad ver t is ing c o st
48 0
4 80
0 5,53 2
4 80
0 6,0 12
5 ,6 11
0
0 6 ,0 91
5 ,5 57
0
0 6 ,0 3 7
0
0
5 ,37 9
5,37 9
0
1,44 0
5,20 0
5,20 0
0
0
4,2 00
5 ,6 40
0
0
4 ,1 99
4 ,1 99
48 0
0
3 ,9 9 0
3 ,99 0
0
1,44 0
3,89 9
3,89 9
9 60
0
4,56 6
6,48 6
1 ,4 40
4 ,9 88
4 ,9 88
5 ,4 09
7 ,8 09
Administrative Expenses Salar ies and W ages
11 6,2 00
1 17 ,8 50
1 24 ,8 25
1 1 0,07 5
10 4,75 0
10 4,9 00
1 01 ,8 25
1 03 ,3 5 0
1 1 0,00 0
Rent
6 0,00 0
60 ,0 00
60 ,0 00
60 ,00 0
6 0,00 0
6 0,0 00
60 ,0 00
60 ,0 00
12 1,32 5
13 0 ,8 50
1 38 ,1 00
6 0,00 0
6 0,00 0
6 0 ,0 00
60 ,0 00
Elec t ri ci t y
9,98 9
9 ,9 98
8 ,9 90
8 ,19 9
6,75 6
6,7 90
7 ,2 76
7 ,7 69
7,86 5
1 1,89 7
1 0,0 98
11 ,2 90
W at er
2,43 4
2 ,2 36
2 ,4 00
2 ,18 9
2,23 9
1,98 0
1 ,9 88
1 ,8 77
1 ,78 9
2,98 7
2,7 88
T elepho ne c os t F low er c o st Pi llo w Bed s heet
2 ,8 97
30 0
3 00
2 99
159
15 0
25 0
3 00
2 50
29 9
30 0
3 00
3 00
1,00 0
8 00
1 ,0 00
1 ,0 0 0
1,00 0
1,00 0
1 ,0 00
1 ,0 00
1 ,0 0 0
1,00 0
1,00 0
1 ,0 00
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
T o w el
1 0,80 0
0
0
0
0
0
1 0,8 00
0
0
0
0
0
Ar o ma
60 0
60 0
6 00
6 00
60 0
60 0
60 0
6 00
6 00
60 0
60 0
6 00
Squ ab
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Co t t on cl ot h es
18 ,00 0
0
0
0
0
0
0
0
0
0
0
Lanna t ro us er s
11 ,8 8 0
0
0
0
0
0
0
0
0
0
0
0
6 ,0 0 0
0
0
0
0
0
0
0
0
0
0
0
Bas ket
Sl ipper Elec t r ic l ight b ulb Cas h bi ll St at i oner y Uni of r m EBIT
0
0
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
1 29
0
0
0
0
0
12 9
0
0
0
0
0
0
23 23 7,7,3 77 77
24 24 3,3,3 89 89 - 1 12 ,7 47
0
19 191 8, 29 29
19 197 9, 20 20 - 63 ,7 85
0
19 198 1, 59 59
20 204 1, 9 6 - 5 5,79 9
0
18 18 2,2,26 7
18 7,7,64 6 - 5 4,12 1
0
17 17 5,5,54 0
18 0,0,7 40 40 - 5 9 ,8 75
0
17 17 5,5,5 65 65
18 181 2, 05 05 - 54 ,8 04
0
18 183 9, 63 63
18 188 1, 62 62 - 69 ,9 3 7
0
17 174 8, 9 1
1 78 78,88 1 - 5 7,71 3
0
18 18 1,1,59 8
18 5,5,49 7 - 4 9,27 3
0
19 19 8,8,1 54 54
20 20 4,4,6 40 40 - 4 3 ,5 88
0
20 205 6, 81 81
21 210 6, 69 69 - 30 ,5 51
0
21 214 2, 32 32
2 22 22 0, 41 41
- 27 ,25 5
LessGeneralExpenses: 38 ,3 33
38 ,3 33
38 ,33 3
3 8,33 3
3 8,3 33
38 ,3 33
38 ,3 3 3
3 8,33 3
3 8,33 3
3 8 ,3 33
38 ,3 33
38 ,33 3
- 15 1 ,0 80
- 1 02 ,1 18
- 94 ,13 2
- 9 2,45 4
- 9 8,2 08
- 93 ,1 37
- 1 08 ,2 7 0
- 9 6,04 6
- 8 7,60 6
- 8 1 ,9 21
- 68 ,8 84
- 65 ,5 8 8
L ess T axes
I nt eres t
0
0
0
0
Net Profit
- 1 51 ,0 80
- 1 02 ,1 18
- 9 4,13 2
- 9 2,45 4
EBT
0 - 9 8,2 08
0 - 93 ,1 37
0 - 1 08 ,2 7 0
0 - 9 6,04 6
0 - 8 7,60 6
0 - 8 1 ,9 21
0
0
- 68 ,8 84
- 65 ,58 8
Ma-LiThaiMassage Prof it / Loss St ate me nt
Ja n
Fe b
Mar
Ap r
May
Ju n
Jul
Aug
S ep
Oc t
Nov
De c
2012 R ev enues
229,150
Les s Cas h Dis count Net Rev enues
244,150
254,850
223,950
207,950
203,850
202,150
206,500
222,750
248,050
256,000
268,900
0
130
0
16,191
2,891
1,716
883
823
1,076
65
0
130
229,150
244,020
254,850
207,759
205,059
202,134
201,267
205,677
221,674
247,985
256,000
268,770
Cost of Goods Sold : B egi nning inv ento r y
2,784
Mer chandi se pur chas es
2,910
2,060
1,194
1,135
746
2,214
1,769
1,319
960
0
0
480
0
1,920
0
0
0
Cost of Goods Available For Sale
3,744
2,910
2,060
1,674
1,135
2,666
2,214
1,769
1,319
Les s ending inventor y
2,910
Gross Margin
83 834
2,060
228,316
85 850
1,194
243,170
86 866
1,135
253,984
53 539
746
207,220
38 389
2,214
204,670
45 452
1,769
201,682
44 445
1,319
200,822
45 450
789
205,227
789
2,551
2,400 3,189 53 530
2,551
221,144
63 638
1,871
0
480
2,551
2,351
1,871
247,347
68 680
1,647
255,320
704 268,066
Operating expenses: Sales Expense Foo t oi l Foo t w as hing li quid A dv ert is ing cos t
960
0
0 5,100
0
0 6,060
5,300
480
0 5,300
5,200
0
0 5,200
4,900
480
0 5,380
4,200
0
1,440 4,200
4,300
0
0 6,220
3,988
0
0 3,988
3,766
960
0 3,766
3,988
0
1,440 3,988
4,999
480
0 7,399
5,120
0 5,120
5,299
5,779
Administrative Expenses 144,875
152,375
157,725
142,275
134,275
132,225
131,375
133,550
141,675
154,325
158,300
164,750
R ent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electr icity
Salar ies and Wages
11,890
11,907
11,889
9,877
8,956
8,245
8,167
8,007
8,600
11,789
11,891
11,888
2,455
2,322
2,188
1,899
1,988
1,866
1,890
1,799
1,769
2,466
2,560
2,589
Water T el ephone co s t
300
300
300
300
300
300
300
300
300
300
300
300
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Pill ow
0
0
0
0
0
0
0
0
0
0
0
0
B ed s heet
0
0
0
0
0
0
0
0
0
0
0
0
To w el
0
0
0
0
0
0
0
0
0
0
0
0
Ar o ma
Flo w er cos t
600
600
600
600
600
600
600
600
600
600
600
60 0
Squab
0
0
0
0
0
0
0
0
0
0
0
0
Bas k et
0
0
0
0
0
0
0
0
0
0
0
Cotto n clo thes
0
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ous er s
0
0
0
0
0
0
0
0
0
0
0
0
Slipper El ectr i c li ght bulb Cas h bill Statio ner y Un ifo rm rm EBIT
0
0
0
0
0
5,850
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129 0
0 22 221 2, 94 94
22 22 7, 35 4 962
0
0
0 22 22 8, 34 349
23 233 6, 4 9 9,521
0
0
0 23 239 5, 9 7
24 4,4,7 97 9,187
0
0
0 21 21 5,5,9 96
22 22 1, 37 6 -14,156
0
0
0 20 20 7, 16 4
2 11 3, 64 64 -6,694
0
0
129 20 204 2, 81 81
21 21 0, 50 501 -8,819
0
0
0 20 20 3,3,5 06
20 20 7, 49 4 - 6,672
0
0
0
0 20 20 5, 30 1
2 09 0, 67 -3,840
0
0
0 21 213 9, 89 89
21 21 7, 97 7 3,167
0
0
0 23 23 0, 52 525
23 237 9, 2 4 9,423
0
0 23 234 6, 9 6
23 9,9,8 16 15,504
0
24 24 1,1,1 72
2 46 46, 95 1 21,115
Less GeneralExpenses: 38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
- 37,371
- 28,812
-29,146
-52,489
- 45,027
-47,152
-45,005
- 42,173
-35,166
-28,910
-22,829
-17,218
Les s Taxes
I nter est
0
0
0
0
0
0
0
0
0
0
0
Net Profit
- 37,371
- 28,812
- 29,146
-52,489
-47,152
-45,005
- 42,173
-35,166
-28,910
-22,829
-17,218
EBT
0 - 45,027
Ma-LiThaiMassage Prof it / Loss S tatement
Jan
F eb
Mar
Apr
May
J un
Jul
Aug
S ep
Oc t
Nov
D ec
2013 Revenues
333,150
Les s Cash Di scount Net Revenues
343,500
321,650
259,350
251,950
223,450
244,450
244,850
267,200
350,150
369,000
399,800
65
0
0
2,434
2,935
2,787
3,543
1,331
18,909
65
0
0
333,085
343,500
321,650
256,916
249,015
220,663
240,907
243,519
248,291
350,085
369,000
399,800
Costof GoodsSold : Beginning inventor y
1,108
888
960
480
960
480
1,920
0
0
1,920
480
480
960
960
Costof GoodsAvailable ForSale
2,607
1,647
2,089
2,054
1,588
2,808
2,104
1,500
2,774
2,600
2,269
2,349
2,435
Les s ending i nvento ry
1,609
Mer chandis e pur chas es
GrossMargin
1,609
99 998
1,094
332,087
1,094
99 995
1,108
342,505
94 946
888
320,704
70 700
2,104
256,216
2,104
70 704
1,500
248,311
1,500
60 604
854
220,059
854
64 646
2,120
240,261
2,120
1,654
1,789
241,865
1,789
81 811
1,389
247,480
1,389
88 880
1,475
349,205
1,475
87 874
1,500
368,126
93 935 398,865
Operating expenses: SalesExpense Fo ot o il Fo ot w ashing l iquid Adv er tis ing co st
960
480
960
480
480
0
0
480
480
480
960
0
0
0
0
1,440
0
0
1,440
0
0
0
5,500
6,460
5,500
5,980
5,200
6,160
4,800
5,280
4,200
6,120
3,900
3,900
3,789
3,789
3,778
5,698
3,990
4,470
4,799
5,279
5,123
960 0 6,083
4,910
5,870
AdministrativeExpenses Salar ies and Wages
200,125
205,050
194,875
161,225
157,025
142,025
152,525
152,725
165,900
209,375
216,300
225,700
Rent
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
60,000
Electricity
13,100
13,378
13,389
11,222
9,980
9,877
8,900
8,887
8,997
11,900
12,980
12,780
2,199
2,256
2,190
1,988
1,877
1,900
1,765
1,567
1,554
2,287
2,298
2,246
300
300
300
300
300
300
300
300
300
300
300
300
1,000
800
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Water Tel epho ne cos t Flo wer cos t Pill ow
0
0
0
0
0
0
0
0
0
0
0
0
Bed s heet
0
0
0
0
0
0
0
0
0
0
0
0
Tow el
10,800
0
0
0
0
0
10,800
0
0
0
0
0
Aro ma
600
600
600
600
600
600
600
600
600
600
600
600
0
0
0
0
0
0
0
0
0
0
0
0
Squab B as ket
0
0
0
0
0
0
0
0
0
0
0
0
Cotton clo thes
18,000
0
0
0
0
0
0
0
0
0
0
0
Lanna tr ouser s
11,880
0
0
0
0
0
0
0
0
0
0
0
6,000
0
0
0
0
0
0
0
0
0
0
0
Slipper
0
5,850
0
0
0
0
0
0
0
0
0
0
Cas h bil l
Electr ic li ght bulb
45
45
45
45
45
45
45
45
45
45
45
45
Stati oner y
129
0
0
0
0
0
129
0
0
0
0
0
Un ifo rm rm EBIT
0
32 32 4, 178
33 330 6, 3 8
0
28 288 2, 79
29 29 4, 259
0
27 272, 39 9
278 5, 59
1,449
48,246
42,145
I nteres t EBT
0
23 23 6,3 80
24 241, 66 0 14,556
0
23 230 8, 2 7
23 6, 947 11,364
0
21 21 5, 747
21 219 6, 4 7 412
0
23 236 0, 64
23 23 9, 853 408
0
22 225, 12 4
230 8, 22 11,043
0
23 23 8,3 96
24 242, 86 6 4,614
0
28 285 5, 0 7
29 0, 786 58,419
0
29 29 3, 523
29 299 6, 06 68,520
0
30 302 6, 71
3 08, 54 1 90,324
LessGeneralExpenses: 38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
38,333
-36,884
9,913
3,812
-23,777
-26,969
-37,921
-37,925
-27,290
-33,719
20,086
30,187
51,991
Less Taxes
0
0
0
0
0
0
0
0
0
0
0
0
NetProfit
-36,884
9,913
3,812
-23,777
-26,969
-37,921
-37,925
-27,290
-33,719
20,086
30,187
51,991
Ma-LiThaiMassage P rof it / L oss Sta teme n t
J an
Fe b
Mar
Ap r
Ma y
Jun
Jul
Au g
Se p
O ct
Nov
Dec
2014 Rev enues L es s Cas h Dis c ount Net Rev enues
40 4,600
40 2,40 0
65
0
40 4,535
40 2,40 0
4 10,10 0 0 4 10,10 0
3 69 ,00 0
3 50 ,1 50
353 ,6 50
35 6,8 00
34 7,550
37 6,00 0
3 ,1 21
2 ,1 33
3 ,4 30
4,122
7,210
1,91 7
3 65 ,87 9
348 ,0 17
350 ,2 20
35 2,678
34 0,340
37 4,08 3
4 12,60 0
4 33 ,50 0
0
4 43 ,7 50
0
4 12,60 0
0
4 33 ,50 0
443 ,7 50
Cost of Goods Sold : Beginning inv ent or y
1,50 0
2 ,91 0
2 ,8 79
2 ,8 45
2,8 10
2,200
2,17 6
1,70 0
1 ,68 0
2 ,7 00
2 ,7 90
M erc hand is e pu rc has es
2,40 0
96 0
9 60
9 60
480
960
48 0
96 0
1 ,9 20
9 60
9 60
Cost of Goods Available For Sale
3,90 0
3 ,87 0
3 ,8 39
3 ,8 05
3,290
3,160
2,65 6
2,66 0
3 ,60 0
3 ,6 60
3 ,7 50
Les s ending invent or y
2,91 0
Gross Margin
99 990
2 ,87 9
40 3,545
99 99 1
2 ,8 45
40 1,40 9
99 99 4
2 ,8 10
4 09,10 6
99 9 95
2,200
3 64 ,88 4
1 ,0 90
2,176
346 ,9 27
98 9 84
1,70 0
349 ,2 36
95 956
1,68 0
35 1,7 22
98 980
2 ,7 00
33 9,360
90 90 0
2 ,7 90
37 3,18 3
87 87 0
2,7 40 2,400 5,140
2 ,7 40
4 11,73 0
1 ,0 10
3,895
4 32 ,49 0
1 ,2 45 442 ,5 05
Operating expenses: Sales Expense F oot oi l
9 60
F oot w as hi ng liq ui d
1 ,4 40
Ad ver ti si ng c os t
5 ,0 00
9 60
9 60
0 7,40 0
5 ,0 00
960
0 5 ,96 0
5,200
48 0
0 6 ,1 60
96 0
0
3,900
4 ,8 60
48 0
0
2,99 9
3,479
9 60
0
3,77 7
4,737
4 80
0
3 ,89 0
4,37 0
9 60
1 ,4 40
3 ,9 87
4,94 7
960
0
4 ,1 00
6 ,02 0
96 0
0
4,899
5 ,8 59
1,44 0
5,120
6 ,0 80
5,30 0
7,700
Administrative Expenses Salaries and W ages
2 33 ,3 50
234 ,2 50
23 6,1 00
21 6,050
20 8,12 5
2 07,87 5
2 08 ,70 0
2 06 ,5 75
220 ,8 00
Rent
60 ,0 00
60 ,0 00
6 0,0 00
6 0,000
6 0,00 0
60,00 0
60 ,00 0
60 ,0 00
60 ,0 00
6 0,0 00
6 0,000
6 0,00 0
Elec t r ic it y
13 ,3 39
13 ,3 80
1 3,4 00
1 1,990
1 1,99 9
9,98 2
9 ,12 7
9 ,3 99
9 ,8 77
1 1,8 99
1 3,100
1 3,01 0
2 ,2 99
2 ,5 76
W at er T eleph one co st
2,2 10
2,100
2,06 0
2,00 0
1,98 8
1 ,9 87
23 9,3 50
2 ,2 20
25 0,300
2,5 60
25 2,92 5
2,297
2,30 8
30 0
3 00
3 00
300
300
30 0
30 0
30 0
3 00
3 00
300
300
F low er co st
1 ,00 0
8 00
1 ,0 00
1,0 00
1,000
1,00 0
1,00 0
1 ,00 0
1 ,0 00
1 ,0 00
1,0 00
1,000
Pi llo w
3 ,60 0
0
0
0
0
0
0
Bed sh eet
0
0
0
0
0
4,50 0
0
0
0
0
0
0
0
0
0
0
T o wel
10,80 0
0
0
0
0
0
1 0,80 0
0
0
0
0
0
Ar oma
60 0
60 0
6 00
6 00
6 00
600
60 0
60 0
60 0
6 00
6 00
6 00
Squab
0
4,00 0
0
0
0
0
0
0
0
0
0
0
0
1,18 0
0
0
0
0
0
0
0
0
0
0
0
Co t t on c lot h es
1 8,00 0
0
0
0
0
0
0
0
0
0
0
0
Lanna t ro us ers
1 1,88 0
0
0
0
0
0
0
0
0
0
0
0
Bask et
Sl ipper Elec t ri c light bul b Cash b ill St at io nery Unifor m EBIT
6,00 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
45
45
45
45
45
45
45
45
45
45
45
45
129 0
0 3 71 71,02 2
37 37 8,8,422 2 5,123
0
0 3 11 11 9, 5 1
31 31 7,7,91 1 8 3,49 8
0
0 3 13 13 6, 55 55
3 19 19,81 5 89,29 1
0 0
2 92 92 0, 85 85
2 96 96 9, 4 5 67 ,93 9
0 0
28 28 4,4,1 29 29
2 87 87 6, 08 08 59 ,3 19
1 29 0
28 28 1,1,802
2 86 86 5, 39 39 62 ,6 97
0 0
29 29 2,2,68 9
29 29 7,7,0 59 59 5 4,6 63
0 0
2 79 79,90 6
28 28 4,4,853 5 4,507
0 0
2 94 94 8, 4 2
30 30 0,0,86 2 7 2,32 1
0 0
3 15 15 7, 54 54
3 21 21,61 3 90,11 7
0 0
3 27 27 6, 42 42
3 33 33 7, 2 2 98 ,76 8
0
33 33 0,0,1 88 88
337 8, 88 88
1 04 ,6 17
Less GeneralExpenses: 3 8,333
3 8,33 3
38,33 3
38 ,33 3
38 ,3 33
38 ,3 33
3 8,3 33
3 8,333
3 8,33 3
38,33 3
38 ,33 3
38 ,3 33
- 1 3,210
4 5,16 5
50,95 8
29 ,60 6
20 ,9 86
24 ,3 64
1 6,330
1 6,174
3 3,98 8
51,78 4
60 ,43 5
66 ,2 84
L es s T axes
I nt er est
0
0
0
0
0
0
Net Profit
-13,210
4 5,16 5
50,95 8
29 ,60 6
20 ,9 86
24 ,3 64
EBT
0 1 6,3 30
0 1 6,174
0 3 3,98 8
0 51,78 4
0 60 ,43 5
0 66 ,2 84
Balance Sheet cost increase 5% Ma-LiThaiMassage Balance Sheet 2010 Ja n
F eb
Mar
Ap r
Ma y
Jun
Ju l
Au g
S ep
O ct
Nov
D ec
Assets CurrentAssets: Cash Mer ch andise Inv en tor y TotalCurrentAssets TotalCurrentAssets Fixed Assets: Fur nit ur e and Fixtur es Les s depr eciatio n Equipment L es es s d ep ep r ec iaia titi on on TotalAssets
3,976,405 1,160 3,977,565 43 5,066 1,590 22 4,650 1 ,3 92 92
Liabilitiesand Capital Non CurrentLiability : Long-Term Liability Long T er m Debt T ot al Long-ter m Liability TotalLiabilities Capital: Retainedearnings TotalCapital
433,476 2 23 23 ,2 58 58
6 56 56 ,7 34 34 4,634,299
3 ,846,852 750 3 ,847,602 433,476 1,590 223,258 1 ,3 92 92
8,000,000
431,886 2 21 21 ,8 66 66
6 53 53 ,7 52 52 4 ,501,354
3,722,115 750 3,722,865 43 1,886 1,590 22 1,866 1 ,3 92 92
8,000,000
430,2 96 2 20 20 ,4 7 4
6 5 0 7, 70 70 4,373,635
3,587,581 520 3 ,588,101 430,296 1,590 220,474 1 ,3 92 92
8,000,0 00
428,706 2 19 19 ,0 82 82
6 47 47 ,7 88 88 4,235,889
3,447,115 1,980 3,449,095 428 ,706 1,590 219 ,082 1 ,3 92 92
8,000,000
3,308,770 1,980 3,310,750
427,116 1,590 217,690 2 17 17 ,6 9 0 6 4 4 8, 06 06 1 ,3 92 92 4,093,901
427,1 16
8,000,0 00
3,159,019 2 ,015 3,161,034
3,022,008 2,004 3,024,012
2,890,6 16 1,986 2,892,602
2,763,890 1,890 2,765,780
2,642,8 72 1,685 2,644,5 57
2,531,052 2,986 2,534,038
425 ,526 423,936 422,346 420,756 419,166 417,576 1 ,590 4 23,93 6 1,590 422,346 1 ,590 4 20,75 6 1,590 419,166 1,590 41 7,576 1,590 415,986 216 ,298 214,906 213,514 212,122 210,730 209,338 2 16 16 ,2 98 98 6 41 41 ,8 24 24 1 ,3 92 92 2 1 4,4, 90 90 6 6 38 38 ,8 42 42 1 ,3 92 92 2 13 13 ,5 14 14 6 35 35 ,8 60 60 1 ,3 92 92 2 1 2,2, 12 12 2 6 32 32 ,8 78 78 1 ,3 92 92 2 10 10 ,7 30 30 6 29 29 ,8 96 96 1 ,3 92 92 2 0 9,9, 33 33 8 6 26 26 ,9 1 4 1 ,3 92 92 2 07 07 ,9 46 46 6 23 23 ,9 32 32 3,952,574 3,799,876 3,659,872 3,525,480 3,395,676 3,271,4 71 3,157,970
425,526
8,000,000
8,0 00,00 0
8,000,000
8,0 00,00 0
8,000,000
8,00 0,000
8,000,000
8,000,000 8,000,000
8 ,000,000 8 ,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,0 00 8,000,0 00
8,000,000 8,000,000
- 3, 365, 701 4,634,299
-3 ,498,646 4 ,501,354
- 3, 626, 365 4,373,635
-3, 764, 111 4,235,889
- 3, 906, 099 4,093,901
-4, 047, 426 3,952,574
- 4, 200, 124 3,799,876
-4, 340, 128 3,659,872
- 4, 474, 520 3,525,480
-4, 604, 324 3,395,676
- 4,728,5 29 3,271,4 71
- 4, 842, 030 3,157,970
Ma-LiThaiMassage BalanceSheet 2011 Ja n
Fe b
Mar
Ap r
May
Jun
Ju l
Au g
Sep
O ct
Nov
Dec
Assets Current Assets: C as h M er ch andis e I nv en to r y TotalCurrentAssets Fixed Assets: Fur nit ur e and Fi xtur es Les sdepr eciatio n Equi pm ent L es es s d ep ep r ec i at i on on TotalAssets
2,373,608 2,828 2,376,436 41 5,986 1,590 20 7,946 1 ,3 92 92
414,396 2 06 06 ,5 54 54
6 20 20 ,9 50 50 2,997,386
2 ,267,402 2,668 2 ,270,070 414,396 1,590 206,554 1 ,3 92 92
412,806 2 05 05 ,1 62 62
6 17 17 ,9 68 68 2 ,888,038
2,168,878 2,495 2,171,373 41 2,806 1,590 205 ,162 1 ,3 92 92
411,2 16 2 03 03 7, 7 0
6 1 4 9, 86 86 2,786,359
2,062,633 1,880 2,064,513 411,216 1,590 203,770 1 ,3 92 92
409,626 2 02 02 ,3 78 78
6 12 12 ,0 04 04 2,676,517
1,925,904 1,345 1,927,249 409 ,626 1,590 202 ,378 1 ,3 92 92
408,0 36 2 0 0,0, 98 98 6
6 09 09 ,0 22 22 2,536,271
1,792,772 2,261 1,795,033 408,036 1,590 200,986 1 ,3 92 92
406,446 1 99 99 ,5 94 94
6 06 06 ,0 40 40 2,401,073
1,645,580 1,756 1,647,336 406 ,446 1 ,590 199,594 1 ,3 92 92
4 04,85 6 1 9 8,8, 20 20 2
6 03 03 ,0 58 58 2,250,394
1,511,073 1,254 1,512,327 404,856 1,590 198,202 1 ,3 92 92
403,266 1 96 96 ,8 10 10
6 00 00 ,0 76 76 2,112,403
1,384,6 89 738 1,385,427 403,266 1 ,590 196,810 1 ,3 92 92
4 01,67 6 1 9 5,5, 41 41 8
5 97 97 ,0 94 94 1,982,5 21
1,261,270 1,985 1,263,255 401,676 1,590 195,418 1 ,3 92 92
400,086 1 94 94 ,0 26 26
5 94 94 ,1 12 12 1,857,367
1,152,6 20 1,198 1,153,8 18 400,086 1,590 194,026 1 ,3 92 92
39 8,496 1 9 2,2, 63 63 4
5 91 91 ,1 3 0 1,744,9 48
1,044,325 2,784 1,047,109 398,496 1,590 192,634 1 ,3 92 92
396,906 1 91 91 ,2 42 42
5 88 88 ,1 48 48 1,635,257
Liabilities and Capital Non Current Liability : Long-Term Liability Lo ng T er m Debt T o t al Lo ng-ter m Li abi li ty TotalLiabilities Capital: Retained earnings Totalliabilities & Equity
8,000,0 00
8,000,000
8,000,0 00
7,989,328
7,9 53,66 1
7,917,994
7,8 82,32 7
7,846,660
7,81 0,993
7,775,326
7,73 9,659
7,703,992
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
7,989,328 7,989,328
7,953,661 7,953,661
7,917,994 7,917,994
7,882,327 7,882,327
7,846,660 7,846,660
7,810,9 93 7,810,9 93
7,775,326 7,775,326
7,739,6 59 7,739,6 59
7,703,992 7,703,992
- 5 ,0 0 2 ,6 1 4 2,997,386
- 5 , 1 1 1 ,9 6 2 2,888,038
- 5 ,2 1 3 , 6 4 1 2,786,359
- 5 , 3 1 2 ,8 1 1 2,676,517
- 5, 4 17 , 39 0 2,536,271
- 5 , 5 1 6 ,9 2 1 2,401,073
- 5 ,6 3 1 , 9 3 3 2,250,394
- 5 ,7 3 4 ,2 5 7 2,112,403
- 5,828,4 72 1,982,5 21
- 5 ,9 1 7 ,9 5 9 1,857,367
- 5,994,7 11 1,7 44,9 48
- 6 ,0 6 8 ,7 3 5 1,635,257
Ma-LiThaiMassage BalanceSheet 2012 J an
Feb
Mar
Apr
May
J un
Ju l
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cas h Mer chandi se In Inv ent or y TotalCurrentAssets Fixed Assets: Furnitur e and Fixtur es Les sdepreciation Equipment Less depreciation TotalAssets
965,441 2, 910 968,351 396,906 1,590 191,242 1,392
395,316 189,850 8 50
585,1 585,166 1,553,517
895,777 2,060 897,837 395,316 1,590 189,850 1,392 3 92
393,726 188,4 188,458
582,184 1 84 1,480,021
825,238 1,194 826,432 393,726 1,590 188,458 1,392
392,136 187,066 0 66
579,2 579,202 1,405,634
747,911 1,135 749,046 392,136 1,590 187,066 1,392 3 92
390,546 185,6 185,674
576,220 2 20 1,325,266
662,686 746 663,432 390,546 1,590 185,674 1,392
388,956 184,282 2 82
573,2 573,238 1,236,670
573,522 2,214 575,736 388,956 1,590 184,282 1,392
387,366 182,890 8 90
570,2 570,256 1,145,992
488,568 1,769 490,337 387,366 1,590 182,890 1,392 3 92
385,776 181,4 181,498
567,274 2 74 1,057,611
406,373 1,319 407,692 385,776 1,590 181,498 1,392
384,186 180,106 1 06
564,2 564,292 971,984
330,819 789 331,608 384,186 1,590 180,106 1,392 3 92
382,596 178,7 178,714
561,310 3 10 892,918
258,232 2,551 260,783 382,596 1,590 178,714 1,392
381,006 177,322 3 22
558,3 558,328 819,111
194,073 1,871 195,944 381,006 1,590 177,322 1,392
379,416 175,930 9 30
555,3 555,346 751,290
134,712 1,647 136,359 379,416 1,590 175,930 1,392
377,826 174,538 5 38
552, 552,364 3 64 688,723
Liabilitiesand Capital Non CurrentLiabilities: Long-Term Liability Long Term Debt Tot al Long-t erm Liability TotalLiabilities Capital: Retainedearnings TotalCapital
7,668,325
7,632,658
7,596,991
7,561,324
7,525,657
7,489,990
7,454,323
7,418,656
7,382,989
7,347,322
7,311,655
7,275,988
7,668,325 7,668,325
7,632,658 7,632,658
7,596,991 7,596,991
7,561,324 7,561,324
7,525,657 7,525,657
7,489,990 7,489,990
7,454,323 7,454,323
7,418,656 7,418,656
7,382,989 7,382,989
7,347,322 7,347,322
7,311,655 7,311,655
7,275,988 7,275,988
-6,114,808 1,553,517
-6,152,637 1,480,021
- 6,191,357 1,405,634
-6,236,058 1,325,266
- 6,288,987 1,236,670
-6,343,998 1,145,992
-6,396,712 1,057,611
-6,446,672 971,984
-6,490,071 892,918
- 6,528,211 819,111
-6,560,365 751,290
- 6,587,265 688,723
Ma-LiThaiMassage BalanceSh eet 2013 Jan
Feb
Mar
Apr
May
J un
Ju l
Aug
Sep
Oct
Nov
Dec
Assets Current Assets: Cash Merchandis e I nventory TotalCurrentAssets Fixed Assets: Furniture and Fixtures Less depreciation Equipment Less depreciati a tion on TotalFixed Assets
81,481 1,609 83,090 377,826 1,590 174,538 1,392
376,236 173,146 1 46
549,3 549,382 632,472
47,177 1,094 48,271 376,236 1,590 173,146 1,392
374,646 171, 171,754 7 54
546, 546,400 4 00 594,671
7,028 1,108 8,136 374,646 1,590 171,754 1,392 3 92
373,056 170, 170,362 3 62
543,418 551,554
-58,631 888 -57,743 373,056 1,590 170,362 1,392
371,466 168,970 9 70
540,4 540,436 482,693
-128,682 2,104 -126,578 371,466 1,590 168,970 1,392
369,876 167,57 5 78
537, 537,454 4 54 410,876
- 207,000 1,500 - 205,500 369,876 1,590 167,578 1,392 3 92
368,286 166, 166,186 1 86
534, 534,472 4 72 328,972
280,855 854 281,709 368,286 1,590 166,186 1,392
366,696 164,794 7 94
531,4 531,490 813,199
-356,407 2,120 -354,287 366,696 1,590 164,794 1,392
365,106 163,402 4 02
528,5 528,508 174,221
- 431,957 1,789 - 430,168 365,106 1,590 163,402 1,392 3 92
363,516 162, 162,010 0 10
525, 525,526 5 26 95,358
-456,029 1,389 -454,640 363,516 1,590 162,010 1,392 3 92
361,926 160,618
522,544 5 44 67,904
-470,927 1,475 -469,452 361,926 1,590 160,618 1,392
360,336 159,226 2 26
519,5 519,562 50,110
- 464,407 1,500 -462,907 360,336 1,590 159,226 1,392
358,746 157, 157,834 8 34
516, 516,580 5 80 53,673
TotalAssets Liabilitiesand Capital Non CurrentLiabilities: Long-Term Liability Long Term Debt Total Long- term Liabilit y TotalLiabilities Capital: Retainedearnings TotalCapital
7,240,321
7,204,654
7,168,987
7,133,320
7,097,653
7,061,986
7,026,319
6,990,652
6,954,985
6,919,318
6,883,651
6,847,984
7,240,321 7,240,321
7,204,654 7,204,654
7,168,987 7,168,987
7,133,320 7,133,320
7,097,653 7,097,653
7,061,986 7,061,986
7,026,319 7,026,319
6,990,652 6,990,652
6,954,985 6,954,985
6,919,318 6,919,318
6,883,651 6,883,651
6,847,984 6,847,984
- 6,607,849 632,472
-6,609,983 594,671
-6,617,433 551,554
- 6,650,627 482,693
-6,686,777 410,876
-6,733,014 328,972
- 6,780,266 246,053
-6,816,431 174,221
-6,859,627 95,358
-6,851,414 67,904
- 6,833,541 50,110
-6,794,311 53,673
Ma-LiThaiMassage BalanceSheet 2014 Jan
Feb
Mar
Apr
May
J un
J ul
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cas h Merchandise Inv entory TotalCurrentAssets Fixed Assets: Furnitur e and Fixtur es Les sdepreciation Equipment Less depre depreciation TotalAssets
-527,967 2,910 -525,057 358,746 1,590 157,834 1,392
357,156 156,442 4 42
513,5 513,598 -11,459
-528,686 2,879 -525,807 357,156 1,590 156,442 1,392
355,566 155,050 0 50
510,616 -15,191
-523,704 2,845 -520,859 355,566 1,590 155,050 1,392
353,976 153,658 6 58
507,6 507,634 -13,225
-538,929 2,810 -536,119 353,976 1,590 153,658 1,392
352,386 152,266 2 66
504,6 504,652 -31,467
-561,732 2,200 -559,532 352,386 1,590 152,266 1,392
350,796 150,874 8 74
501,6 501,670 -57,862
-581,690 2,176 -579,514 350,796 1,590 150,874 1,392 3 92
349,206 149,482
498,6 498,688 -80,826
- 609,756 1,700 -608,056 349,206 1,590 149,482 1,392 3 92
347,616 148,0 148,090
495,706 7 06 -112,350
- 637,824 1,680 - 636,144 347,616 1,590 148,090 1,392 3 92
346,026 146,6 146,698
492,724 7 24 - 143,420
- 649,918 2,700 - 647,218 346,026 1,590 146,698 1,392
344,436 145,306 3 06
489, 489,742 7 42 - 157,476
- 644,324 2,790 - 641,534 344,436 1,590 145,306 1,392
342,846 143,914 9 14
486, 486,760 7 60 - 154,774
-630,544 2,740 -627,804 342,846 1,590 143,914 1,392
341,256 142,5 142,522
483,778 ,778 - 144,026
-612,328 3,895 -608,433 341,256 1,590 142,522 1,392
339,666 141,1 141,130
480,7 480,796 -127,637
Liabilitiesand Capital Non CurrentLiabilities: Long-Term Liability Long Term Debt Tot al Long- term Liability TotalLiabilities Capital: Retainedearnings TotalCapital
6,812,317
6,776,650
6,740,983
6,705,316
6,669,649
6,633,982
6,598,315
6,562,648
6,526,981
6,491,314
6,455,647
6,419,980
6,812,317 6,812,317
6,776,650 6,776,650
6,740,983 6,740,983
6,705,316 6,705,316
6,669,649 6,669,649
6,633,982 6,633,982
6,598,315 6,598,315
6,562,648 6,562,648
6,526,981 6,526,981
6,491,314 6,491,314
6,455,647 6,455,647
6,419,980 6,419,980
- 6,823,776 - 11,459
- 6,791,841 -15,191
- 6,754,208 -13,225
-6,736,783 -31,467
-6,727,511 -57,862
-6,714,808 -80,826
-6,710,665 -112,350
-6,706,068 - 143,420
-6,684,457 - 157,476
-6,646,088 - 154,774
- 6,599,673 - 144,026
- 6,547,617 -127,637
Profit – Loss cost increase 5% Ma-LiThai Massage P rof it / Loss Sta temen t 2010 Rev enues Les s Cas h Dis count Net Rev enues Cost of Goods Sold : B eginning inv entor y Merc handis e pur chas es Cost of Goods Available For Sale Les s ending inv ent ory
Jan
Feb
74,750 455 74,295 0 1,920 1,920 1,160
760
Gross Margin L es sOperating expenses:
73,535 3,403,569
EBIT Less General Expenses: I nter est EBT L es s T axes
- 33 3330034
1,160 480 1,640 750
-
Jan
750 480 1,230 750
97,278
638
480
-
2,828 480 3,308 2,668
710
4 60 60
1,980 480 2,460 19 , 80 80
4 80 80
56,050 1,500 54,550 1,980 480 2,460 2 ,0 15 15
4 45 45
Sep
62,900 3,085 59,815 2,015 480 2,495 20 , 04 04
4 91 91
O ct
72,400 1,695 70,705 2,004 480 2,484 19 , 86 86
498
Nov
86,950 325 86,605 1,986 480 2,466 1,890
576
Dec
99,500 390 99,110 1,890 480 2,370 1,685
685
122,200 455 121,545 1,685 1,920 3,605 2,986
619
54,105 171,136
59,324 163,661
70,207 168,932
86,049 180,186
98,425 186,963
120,926 198,760
92,052
- 102,079
- 106,321
- 105,660
- 117,031
- 104,337
- 98,725
- 94,137
- 88,538
- 77,834
35,667 - 137,746 0
35,667 - 141,988 0
35,667 - 141,327 0
35,667 - 152,698 0
35,667 - 140,004 0
35,667 - 134,392 0
35,667 - 129,804 0
35,667 - 124,205 0
35,667 - 113,501 0
-137,746
-141,988
-141,327
-152, 698
-140,004
-134,392
-129,804
-124,205
-113,501
127,719
Mar
Ap r
149,050 0 149,050 2,668 480 3,148 2,495
520 1,920 2,440 1,980
59,700 3,325 56,375
Aug
55,895 161,555
-
640
750 480 1,230 520
63,800 5,020 58,780
Jul
58,320 164,641
-
135,100 325 134,775
68,850 1,630 67,220
Ju n
66,510 168,589
35,667 - 127,719 0
132,945
May
84,955 177,007
35,667 - 132 9 , 45 0
Feb
131,800 520 131,280 2,986 480 3,466 2,828
890
Ap r
85,500 65 85,435
80,110 177,388
-3,365,701
Ma-LiThaiMassage Profit / Loss Statement 2011 Revenues Less Cash Discount Net Revenues Cost of Goods Sold : Beginning inventor y Merchandise pur chases Cost of Goods Available For Sale Less ending invent ory
81,000 0 81,000
35,667 - 3, 3,365,701 0
Net Profit
Mar
653
May
139,550 5,410 134,140 2,495 0 2,495 1,880
615
Ju n
128,900 7,500 121,400 1,880 0 1,880 1,345
535
Ju l
129,200 2,275 126,925 1,345 1,440 2,785 2,261
524
Au g
123,050 4,320 118,730 2,261 0 2,261 1,756
505
Sep
126,100 4,430 121,670 1,756 0 1,756 1,254
502
Oct
141,400 4,660 136,740 1,254 0 1,254 738
516
Nov
162,050 325 161,725 738 1,920 2,658 1,985
6 73 73
Dec
181,100 195 180,905 1,985 0 1,985 1 ,1 98 98
787
195,600 0 195,600 1,198 2,400 3,598 2,784
814
Gross Margin Less Operating expenses: EBIT Less General Expenses:
130,642 255,559 -124,917
134,135 207,816 -73,681
148,397 214,409 -66,012
133,525 197,028 - 63,503
120,865 189,777 -68,912
126,401 190,265 -63,864
118,225 197,570 -79,345
121,168 187,825 -66,657
136,224 194,772 -58,548
161,052 214,872 -53,820
180,118 221,203 -41,085
194,786 233,143 -38,357
I nter est EBT Less T axes Net Profit
35,667 -160,584 0 -160,584
35,667 -109,348 0 -109,348
35,667 -101,679 0 -101,679
35,667 -99,170 0 - 99,170
35,667 -104,579 0 -104,579
35,667 -99,531 0 -99,531
35,667 -115,012 0 -115,012
35,667 -102,324 0 -102,324
35,667 - 94,215 0 - 94,215
35,667 -89,487 0 -89,487
35,667 -76,752 0 -76,752
35,667 -74,024 0 -74,024
Ma-LiThaiMassage P rof it / Loss Statemen t 2012 Rev enues Less Cas h Dis count Net Rev enues Cost of Goods Sold : B eginning inv entor y Mer chandise pur chases Cost of Goods Available For Sale Less ending inv entor y GrossMargin Less Oper ating expens es:
Jan
229,150 0 229,150 2,784 960 3,744 2,910
834 228,316 238,722
EBIT Less General Expenses: I nteres t EBT Less Taxes Net Profit
Ma-LiThaiMassage Prof it / Loss Statement 2013 Revenues Less Cash Discount Net Revenues Cost of Goods Sold : Beginning inventor y Mer chandise pur chases Cost of Goods Available For Sale Less ending inventor y Gross Margin Less Oper ating expenses: EBIT Less General Expenses: I nterest EBT Less T axes Net Profit
Feb
244,150 130 244,020 2,910 0 2,910 2,060
850 243,170 245,332
Apr
254,850 0
2,060 0 2,060 1,194
866 253,984 257,037
May
223,950 16,191
1,194 480 1,674 1,135
539 223,411 232,445
Jun
207,950 2,891 205,059 1,135 0 1,135 746
389 204,670 221,932
Ju l
203,850 1,716 202,134 746 1,920 2,666 2,214
452 201,682 221,026
Aug
202,150 883 201,267 2,214 0 2,214 1,769
445 200,822 217,869
Sep
206,500 823 205,677 1,769 0 1,769 1,319
450 205,227 219,520
Oct
222,750 1,076 221,674 1,319 0 1,319 789
530 221,144 228,876
Nov
248,050 65 247,985 789 2,400 3,189 2,551
638 247,347 249,820
Dec
256,000 0 256,000 2,551 0 2,551 1,871
680 255,320 251,807
268,900 130 268,770 1,871 480 2,351 1,647
704 268,066 259,299
- 10,406
- 2,162
- 3,053
- 9,034
- 17,262
- 19,344
- 17,047
- 14,293
- 7,732
- 2,473
3,513
8,767
35,667 - 46,073 0 - 46,073
35,667 - 37,829 0 - 37,829
35,667 - 38,720 0 - 38,720
35,667 - 44,701 0 - 44,701
35,667 - 52,929 0 - 52,929
35,667 - 55,011 0 - 55,011
35,667 - 52,714 0 - 52,714
35,667 - 49,960 0 - 49,960
35,667 - 43,399 0 - 43,399
35,667 - 38,140 0 - 38,140
35,667 - 32,154 0 - 32,154
35,667 - 26,900 0 - 26,900
Jan
Feb
333,150 65 333,085 1,647 960 2,607 1,609
Mar
998 332,087 347,170 - 15,083 35,667 - 20,584 0 - 20,584
Mar
343,500 0 343,500 1,609 480 2,089 1,094
995 342,505 308,972 33,533 35,667 -2,134 0 -2,134
Apr
321,650 0 321,650 1,094 960 2,054 1,108
946 320,704 292,487 28,217 35,667 -7,450 0 -7,450
May
259,350 2,434 256,916 1,108 480 1,588 888
700 256,216 253,743 2,473 35,667 -33,194 0 -33,194
Ju n
251,950 2,935 249,015 888 1,920 2,808 2,104
704 248,311 248,794 -483 35,667 -36,150 0 -36,150
Ju l
223,450 2,787 220,663 2,104 0 2,104 1,500
604 220,059 230,629 -10,570 35,667 -46,237 0 -46,237
Aug
244,450 3,543 240,907 1,500 0 1,500 854
646 240,261 251,846 -11,585 35,667 -47,252 0 -47,252
Sep
244,850 1,331 243,519 854 1,920 2,774 2,120
1,654 241,865 242,363 -498 35,667 -36,165 0 -36,165
Oct
267,200 18,909 248,291 2,120 480 2,600 1,789
811 247,480 255,009 -7,529 35,667 -43,196 0 -43,196
Nov
350,150 65 350,085 1,789 480 2,269 1,389
880 349,205 305,325 43,880 35,667 8,213 0 8,213
Dec
369,000 0 369,000 1,389 960 2,349 1,475
874 368,126 314,586 53,540 35,667 17,873 0 17,873
399,800 0 399,800 1,475 960 2,435 1,500
935 398,865 323,968 74,897 35,667 39,230 0 39,230
Ma-Li Thai Massage P rof it / Loss S tateme nt 2014 Rev enues Les s Cash Disc ount Net Re Rev enues Cost of Goods Sold : Beginning inv ent or y Mer c hand is e pur chas es Cost of Goods Available For Sale Les s ending inv ent or y Gross Margin Les s Op Oper at ing ex expenses: EBIT Less General Expenses: I nt er est EBT Les s T axes Net Profit
J an
Fe b
404,600 65 404,535 1,500 2,400 3,900 2,910
990 403,545 397,343 6,202 35,667 - 29,465 0 -29,465
Mar
402,400 0 402,400 2,910 960 3,870 2,879
991 401,409 333,807 67,602 35,667 31,935 0 31,935
Ap r
410,100 0 410,1 00 2,879 960 3,839 2,845
994 409,1 06 335,8 06 73,3 00 35,667 37,6 33 0 37,633
M ay
369 ,000 3,121 3 65,879 2,845 960 3,805 2,810
995 364,884 311,792 53,092 35,667 17,425 0 17,425
Ju n
350,150 2,133 348,017 2,810 480 3,290 2,200
1,090 346,927 301,988 44,939 35,667 9,272 0 9,272
Ju l
353,650 3,430 350,220 2,200 960 3,1 60 2,176
984 349,236 300,866 48,370 35,667 12,703 0 12,703
Au g
356,800 4,122 352,678 2 ,176 480 2,656 1,700
956 351,722 311,912 39,810 35,667 4,143 0 4,143
S ep
347,550 7 ,210 340,34 0 1,700 960 2,660 1,680
980 339,36 0 299,096 40,2 64 35 ,667 4,597 0 4 ,597
O ct
376,0 00 1,917 3 74,083 1,680 1,920 3,600 2,700
900 3 73,183 315,905 57,278 35,667 21,611 0 21,611
Nov
412,600 0 412,600 2,700 960 3,660 2,790
870 411,730 337,694 74,036 35,667 38,369 0 38,369
D ec
433,500 0 433,500 2,790 960 3,75 0 2 ,740
1,010 432,490 350,408 82,082 35,667 46,415 0 46,415
443,750 0 443,750 2,740 2,400 5,140 3,895
1,245 442,505 354,782 87,723 35,667 52,056 0 52,056
Balance Sheet cost increase 10% Ma-LiThaiMassage Balance Sheet 2010 Jan
F eb
Mar
Ap r
Ma y
Ju n
Ju l
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cas h Mer ch andis e Inv ent or y TotalCurrent Assets Fixed Assets: Fur nit ur e and Fixtur es L es es sd ep ep re re cici at io n Equipment L es es sd ep ep r ec ec ia titi on on TotalAssets
3,844,631 1,160 3,845,791 43 5,066 1 5, 90 90 2 24,65 0 1 ,3 9 2
Liabilities and Capital Non Current Liability : Long-Term Liability Long T er m Debt T ot al Long-ter m Liability TotalLiabilities Capital: Retainedearnings TotalCapital
433,4 76 2 2 3,3, 25 25 8
6 5 6 ,7 34 34 4,502,525
3,706,631 750 3,707,381 433,476 1,590 223,258 1 ,3 92 92
8,000,0 00
431,886 2 21 21 ,8 66 66
6 53 53 ,7 52 52 4,361,133
3 ,573,465 750 3,574,215 431,886 1,590 221,866 1 ,3 92 92
8,000,000
430,296 2 20 20 ,4 74 74
6 50 50 ,7 70 70 4,224 ,985
3,430,9 03 520 3,431,423 430 ,296 1,590 22 0,474 1 ,3 92 92
8,000,000
428,706 1,590 219,082 2 19 19 ,0 8 2 6 4 7,7, 78 78 8 1 ,3 92 92 4,079,211
428,7 06
8,000,00 0
3,281,013 1,980 3,282,993 427,116 1,590 217,690 2 17 17 ,6 90 90 6 44 44 ,8 06 06 1 ,3 92 92 3,927,799
427,116
8,000,000
3,134,975 1,980 3 ,136,955
2,9 77,07 4 2 ,0 1 5 2,979,0 89
2,832,269 2,004 2,834,273
2,692,832 1,986 2,694,818
2,55 7,525 1,8 90 2,5 59,41 5
2,427,604 1,685 2,429,289
2,304,735 2,986 2,307,721
425 ,526 423,936 422,346 420,756 419,1 66 4 1 7 ,5 7 6 1,590 4 23,93 6 1,590 422,346 1,590 420,756 1 ,590 4 19,166 1,590 417,576 1,590 415,986 21 6,298 214,906 213,514 212 ,122 210,730 2 0 9 ,3 3 8 2 16 16 ,2 98 98 6 41 41 ,8 24 24 1 ,3 92 92 2 1 4,4, 90 90 6 6 38 38 ,8 4 2 1 ,3 92 92 2 13 13 ,5 14 14 6 35 35 ,8 60 60 1 ,3 92 92 2 12 12 ,1 22 22 6 32 32 ,8 78 78 1 ,3 92 92 2 1 0,0, 73 73 0 6 29 29 ,8 9 6 1 ,3 92 92 2 09 09 ,3 38 38 6 26 26 ,9 14 14 1 ,3 92 92 2 07 07 ,9 46 46 6 23 23 ,9 32 32 3 ,778,779 3,617,9 31 3,470,133 3 ,327,696 3,189,3 11 3,056,203 2,931,653
425,526
8,000,000
8,0 00,00 0
8,000,000
8,000,000
8,00 0,000
8,000,000
8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000 ,000 8,000,000
8,000,000 8,000,0 00
8,000,000 8,000,000
8 ,000,000 8 ,000,000
8,000,0 00 8,000,00 0
8,000,000 8,000,000
8 ,000,000 8,000,000
8,000,00 0 8,0 00,000
8,000,000 8,000,000
8,000,000 8,000,000
- 3, 497, 475 4,502,525
-3, 638, 867 4,361,133
- 3,775 ,015 4,224 ,985
- 3, 920, 789 4,079,211
- 4, 072, 201 3,927,799
-4 ,221,221 3 ,778,779
- 4,382,0 69 3,617,9 31
-4, 529, 867 3,470,133
-4 ,672,304 3 ,327,696
- 4,810,6 89 3,189,31 1
- 4, 943, 797 3,056,203
-5, 068, 347 2,931,653
Jan
F eb
Ma-LiThaiMassage Balance Sheet 2011 Mar
Ap r
Ma y
Ju n
Ju l
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cas h Mer ch andis e Inv ent or y TotalCurrent Assets Fixed Assets: Fur nit ur e and Fixtur es Les s depr ec iat ion Equipment L es es sd ep ep r ec ec ia titi on on TotalAssets
2,132,122 2,828 2,134,950 41 5,986 1,590 2 07,94 6 1 ,3 9 2
414,3 96 2 0 6,6, 55 55 4
6 2 0 ,9 50 50 2,755,900
2,019,020 2,668 2,021,688 414,396 1,590 206,554 1 ,3 92 92
412,806 2 05 05 ,1 62 62
6 17 17 ,9 68 68 2,639,656
1 ,910,289 2 ,495 1,912,784 412,806 1,590 205,162 1 ,3 92 92
411,216 2 03 03 ,7 70 70
6 14 14 ,9 86 86 2,527 ,770
1,794,6 61 1,880 1,796,541 411 ,216 1,590 20 3,770 1 ,3 92 92
409,626 1,590 202,378 2 02 02 ,3 7 8 6 1 2,2, 00 00 4 1 ,3 92 92 2,408,545
409,62 6
1,648,895 1,345 1,650,240 408,036 1,590 200,986 2 00 00 ,9 86 86 6 09 09 ,0 22 22 1 ,3 92 92 2,259,262
408,036
1,506,702 2,261 1 ,508,963
1,3 50,10 2 1,756 1,351,8 58
1,206,651 1,254 1,207,905
1,070,992 738 1,071,730
94 4,476 1,9 85 9 46,46 1
825,293 1,198 826,491
705,896 2,784 708,680
406,446 404,8 56 403,266 401,676 400,08 6 398,496 1,590 4 04,85 6 1,590 403,266 1,590 401,676 1 ,590 40 0,086 1,590 398,496 1,590 396,906 199 ,594 198,202 196,810 195 ,418 194,026 1 9 2 ,6 3 4 1 99 99 ,5 94 94 6 06 06 ,0 40 40 1 ,3 92 92 1 9 8,8, 20 20 2 6 03 03 ,0 5 8 1 ,3 92 92 1 96 96 ,8 10 10 6 00 00 ,0 76 76 1 ,3 92 92 1 95 95 ,4 18 18 5 97 97 ,0 94 94 1 ,3 92 92 1 9 4,4, 02 02 6 5 94 94 ,1 1 2 1 ,3 92 92 1 92 92 ,6 34 34 5 91 91 ,1 30 30 1 ,3 92 92 1 91 91 ,2 42 42 5 88 88 ,1 48 48 2 ,115,003 1,954,9 16 1,807,981 1 ,668,824 1,540,5 73 1,417,621 1,296,828
406,446
Liabilities and Capital Non Current Liability : Long-Term Liability Long T er m Debt T ot al Long- ter m Liability TotalLiabilities Capital: Retainedearnings Totalliabilities & Equity
8,000,0 00
8,000,000
8,000,000
7,989,32 8
7,953,661
7,917,994
7,8 82,32 7
7,846,660
7,810,993
7,77 5,326
7,739,659
7,703,992
8,000,000 8,000,000
8,000,000 8,000,000
8,000 ,000 8,000,000
7,989,328 7,989,3 28
7,953,661 7,953,661
7 ,917,994 7 ,917,994
7,882,3 27 7,882,32 7
7,846,660 7,846,660
7 ,810,993 7,810,993
7,775,32 6 7,7 75,326
7,739,659 7,739,659
7,703,992 7,703,992
- 5, 244, 100 2,755,900
-5, 360, 344 2,639,656
- 5,472 ,230 2,527 ,770
- 5, 580, 783 2,408,545
- 5, 694, 399 2,259,262
-5 ,802,991 2 ,115,003
- 5,927,4 11 1,954,9 16
-6, 038, 679 1,807,981
-6 ,142,169 1 ,668,824
- 6,234,7 53 1,540,57 3
- 6, 322, 038 1,417,621
-6, 407, 164 1,296,828
Ma-LiThaiMassage Balance Sheet 2012 J an
F eb
Mar
Ap r
Ma y
Jun
Jul
Au g
S ep
O ct
Nov
De c
Assets Current Assets: Cas h M er chandis e I nv ento r y TotalCurrent Assets Fixed Assets: Fur n itur e and Fi xt ur es Les sd epr eci ati o n Equi pment L es es s d ep ep r ec i at i on on TotalAssets
615,64 5 2,91 0 618,5 55 396,906 1,590 191,242 1 ,3 92 92
395,316 1 89 89 ,8 50 50
5 85 85 ,1 66 66 1,203,721
534,299 2,060 536,359 395,316 1 ,590 18 9,850 1 ,3 92 92
393,726 1 88 88 ,4 58 58
5 82 82 ,1 84 84 1,118,543
451,520 1,194 452,714 39 3,726 1,590 188,458 1 ,3 92 92
392,136 1 87 87 ,0 66 66
5 79 79 ,2 02 02 1,031,916
363,124 1,135 364,259 392,136 1,590 187,066 1 ,3 92 92
390,546 1 85 85 ,6 74 74
5 76 76 ,2 20 20 940,479
267,331 746 268,077 390,546 1,590 185,674 1 ,3 92 92
388,956 1 84 84 ,2 82 82
5 73 73 ,2 38 38 841,315
167,642 2,214 169,856 388,956 1,59 0 184,28 2 1 3, 9 2
387,366 1 8 2,2, 89 89 0
5 70 70 ,2 56 56 740,112
72,314 1,769 74,083 387,36 6 1,590 182,890 1 ,3 92 92
385 ,776 1 8 1,1, 49 49 8
5 67 67 ,2 74 74 641,357
-20,335 1,319 -19,016 385,776 1,590 181,498 1 ,3 92 92
384,186 1 80 80 ,1 06 06
5 64 64 ,2 92 92 545,276
-106,788 789 -105,999 384,186 1,590 180,106 1 ,3 92 92
382,596 1 78 78 ,7 14 14
5 61 61 ,3 10 10 455,311
-191,271 2,551 -188,720 382,596 1,590 178,714 1 ,3 92 92
381,006 1 77 77 ,3 22 22
5 58 58 ,3 28 28 369,608
-267,421 1,871 -265,550 381,006 1,590 177,322 1 ,3 92 92
379,41 6 1 75 75 9, 3 0
5 5 5,5, 34 34 6 289,796
-339,129 1,647 -337,482 379,416 1,590 175,930 1 ,3 92 92
377,826 1 74 74 ,5 38 38
5 5 2,2, 36 36 4 21 4,882
Liabilities and Capital Non Current Liabilities: Long-Term Liability Lo ng T er m Debt T o t al Lo ng- ter m Liabi li ty TotalLiabilities Capital: Retained earnings TotalCapital
7,668,325
7,632,658
7 ,596,991
7,561,324
7,525,657
7,489,990
7,454 ,323
7,418,656
7,382,989
7,347,322
7,311,65 5
7,275,988
7,668,325 7,668,325
7,632,658 7,632,658
7,596,991 7,596,991
7,561,324 7,561,324
7,525,657 7,525,657
7,489,990 7,489,990
7,454,323 7,454,323
7 ,418,656 7,418,656
7,382,989 7 ,382,989
7,347,322 7,347,322
7,311,655 7,311,655
7,27 5,988 7,275,988
-6,464,60 4 1,203,721
- 6 , 5 1 4 ,1 1 5 1,118,543
- 6 ,5 6 5 , 0 7 5 1,031,916
- 6 , 62 0, 8 45 940,479
- 6 , 6 8 4 ,3 4 2 841,315
- 6 ,7 4 9 ,8 7 8 740,112
- 6 ,8 1 2 , 9 6 6 641,357
-6 ,873,380 545,276
- 6,927,678 455,311
- 6,977,714 369,608
- 7,021,859 289,796
- 7,06 1,106 21 4,882
Ma-LiThaiMassage Balance Sheet 2013 Jan
Feb
Mar
Ap r
May
J un
Ju l
Au g
S ep
O ct
Nov
D ec
Assets Current Assets: Cash M er chandise I nv entor y TotalCurrent Assets Fixed Assets: Fur nitur e and Fixt ur es Less depr eciat ion Equipment L es es s d ep ep r ecec ia titi on on TotalFixed Assets
-375,828 1,609 -374,219 377,826 1,590 174,538 1 ,3 92 92
376,236 1 73 73 ,1 46 46
5 49 49 ,3 82 82 175,163
- 424,845 1,094 - 423,751 376,236 1,590 173,146 1 ,3 92 92
374,646 1 71 71 ,7 54 54
5 46 46 ,4 00 00 122,649
-478,922 1,108 -477,814 374,646 1,590 171,754 1 ,3 92 92
373,056 1 70 70 ,3 62 62
5 43 43 ,4 18 18 65,604
- 556,664 888 - 555,776 373,056 1,590 170,362 1 ,3 92 92
371,466 1 68 68 ,9 70 70
5 40 40 ,4 36 36 - 15,340
-638,563 2,104 -636,459 371,466 1,590 168,970 1 ,3 92 92
369,876 1 67 67 ,5 78 78
5 37 37 ,4 54 54 -99,005
- 727,864 1,500 - 726,364 369,876 1,590 167,578 1 ,3 92 92
368,286 1 66 66 ,1 86 86
5 34 34 ,4 72 72 - 191,892
280,855 854 281,709 368,286 1,590 166,186 1 ,3 92 92
366,696 1 64 64 ,7 94 94
5 31 31 ,4 90 90 -286,803
- 894,536 2,120 - 892,416 366,696 1,590 164,794 1 ,3 92 92
365,106 1 63 63 ,4 02 02
5 28 28 ,5 08 08 - 363,908
-982,230 1,789 -980,441 365,106 1,590 163,402 1 ,3 92 92
363,516 1 62 62 ,0 10 10
5 25 25 ,5 26 26 -454,915
-1,020,842 1,389 -1,019,453 363,516 1,590 162,010 1 ,3 92 92
361,926 1 60 60 ,6 18 18
5 22 22 ,5 44 44 - 496,909
- 1,050,721 1,475 - 1,049,246 361,926 1,590 160,618 1 ,3 92 92
360,336 1,590 159,226 1 59 59 ,2 26 26 5 19 19 ,5 62 62 1 ,3 92 92 -529,684
360,336
-1,059,628 1,500 -1,058,128
358,746 1 57 57 ,8 34 34
5 16 16 ,5 80 80 - 541,548
TotalAssets Liabilities and Capital Non Current Liabilities: Long-Term Liability Long T er m Debt T otal Long-ter m Liability TotalLiabilities Capital: Retainedearnings TotalCapital
7,240,321
7,204,654
7,168,987
7,133,320
7,097,653
7,061,986
7,026,319
6,990,652
6,954,985
6,919,318
6,883,651
6,847,984
7,240,321 7,240,321
7,204,654 7,204,654
7,168,987 7,168,987
7,133,320 7,133,320
7,097,653 7,097,653
7,061,986 7,061,986
7,026,319 7,026,319
6,990,652 6,990,652
6,954,985 6,954,985
6,919,318 6,919,318
6,883,651 6,883,651
6,847,984 6,847,984
- 7,065,158 175,163
-7,082,005 122,649
- 7,103,383 65,604
-7,148,660 - 15,340
- 7,196,658 -99,005
-7,253,878 - 191,892
- 7,313,122 -286,803
-7,354,560 - 363,908
- 7,409,900 -454,915
-7,416,227 - 496,909
- 7,413,335 -529,684
-7,389,532 - 541,548
Ma-LiThaiMassage Balance Sheet 2014 Jan
F eb
-1,142,109 2,910 -1 ,139,199
-1,158,723 2,879 -1 ,155,844
Mar
Ap r
May
Ju n
Ju l
Au g
S ep
Oct
Nov
Dec
Assets CurrentAssets: Cash Mer ch andis e Inv ent or y TotalCurrentAssets Fixed Assets: Fur nit ur e and Fixtur es Les s depr ec iat ion Equipment L es es sd ep ep r ec iaia titi on on TotalAssets
358,746 1,590 157,834 1 ,3 92 92
357,156 1 56 56 ,4 42 42
5 13 13 ,5 98 98 -625,601
357,156 1,590 156,442 1 ,3 92 92
355,566 1 55 55 ,0 50 50
5 10 10 ,6 16 16 -645,228
-1,169,732 2,845 -1 ,166,887 355,566 1,590 155,050 1 ,3 92 92
353,976 1 53 53 ,6 58 58
5 07 07 ,6 34 34 -659,253
-1,199,805 2,810 -1,196,995 353,976 1,590 153,658 1 ,3 92 92
352,386 1 52 52 ,2 66 66
5 04 04 ,6 52 52 -692,343
-1,236,989 2,200 -1,234,789 352,386 1,590 152,266 1 ,3 92 92
350,796 1,590 150,874 1 50 50 ,8 74 74 5 01 01 ,6 70 70 1 ,3 92 92 -733,119
350,796
-1,271,274 2,176 -1,269,098
-1,314,193 1,700 -1,312,493
-1,356,503 1,680 -1,354,823
-1,383,640 2,700 -1,380,940
-1,394,126 2,790 -1,391,336
-1,397,032 2,740 -1,394,292
-1,395,711 3,895 -1,391,816
349,206 347,616 346,026 344,436 342,846 3 4 1 ,2 5 6 1,590 347,616 1,590 346,026 1,590 344,436 1,590 342,846 1,590 341,256 1,590 339,666 149,482 148,090 146,698 145,306 143,914 1 4 2 ,5 2 2 1 49 49 ,4 82 82 4 98 98 ,6 88 88 1 ,3 92 92 1 48 48 ,0 90 90 4 95 95 ,7 06 06 1 ,3 92 92 1 46 46 ,6 98 98 4 92 92 ,7 24 24 1 ,3 92 92 1 45 45 ,3 06 06 4 89 89 ,7 42 42 1 ,3 92 92 1 43 43 ,9 14 14 4 86 86 ,7 60 60 1 ,3 92 92 1 42 42 ,5 22 22 4 83 83 ,7 78 78 1 ,3 92 92 1 41 41 ,1 30 30 4 80 80 ,7 96 96 -770,410 -816,787 -862,099 -891,198 -904,576 -910,514 -911,020
349,206
Liabilitiesand Capital Non CurrentLiabilities: Long-Term Liability Long T er m Debt T ot al Long- ter m Liabilit y TotalLiabilities Capital: Retainedearnings TotalCapital
6 ,812,317
6 ,776,650
6 ,740,983
6 ,705,316
6 ,669,649
6 ,633,982
6,598,315
6,562,648
6,526,981
6,491,314
6,455,647
6,419,980
6 ,812,317 6 ,812,317
6 ,776,650 6 ,776,650
6 ,740,983 6 ,740,983
6 ,705,316 6 ,705,316
6 ,669,649 6 ,669,649
6 ,633,982 6 ,633,982
6,598,315 6 ,598,315
6,562,648 6 ,562,648
6,526,981 6 ,526,981
6,491,314 6 ,491,314
6,455,647 6 ,455,647
6,419,980 6 ,419,980
-7, 437, 918 -625,601
-7 ,421,878 -645,228
-7 ,400,236 -659,253
- 7,397,659 -692,343
- 7,402,768 -733,119
- 7,404,392 -770,410
- 7,415,102 -816,787
- 7,424,747 -862,099
- 7,418,179 -891,198
- 7,395,890 -904,576
- 7,366,161 -910,514
- 7,331,000 -911,020
Profit – Loss cost increase 10%
Ma-LiThaiMassage P rof it / L oss S tat em e n t 2010 R ev enu es L es s Cash Dis c ou nt Net R ev enu es Cost of Goods Sold : B eginning inv ent or y M er ch andis e p u r ch as es Cost of Goods Available For Sale L es s end ing inv ent or y
Jan
Feb
7 4 ,7 50 4 55 7 4 ,2 95 0 1 ,920 1 ,920 1 ,16 0
760
Gross Margin L es es s Oper atat ing ex expens es es :
7 3 ,5 35 3 ,53 5,5,3 43 43
EBIT Less GeneralExpenses: I nt er es t EBT L es s T axes
- 3,3,46 1,1,8 08 08
Revenues Les s Cash Discount Net Revenues Cost of Goods Sold : Beginning inv entor y Merchandise purchas es Cost of Goods Available For Sale Less ending invent or y
81 ,0 00 0 81 ,00 0 1,16 0 4 80 1,6 40 7 50
8 5,500 65 8 5,4 35 7 50 480 1 ,2 30 7 50
4 80
80 ,110 1 85 ,8 3 5
Ma y
6 8,8 50 1 ,6 30 6 7 ,2 20 750 48 0 1 ,2 3 0 52 0
7 10
8 4,955 1 8 5,43 6
J un
6 3 ,8 0 0 5 ,0 20 58 ,7 8 0 520 1,92 0 2,44 0 1,98 0
460
Ju l
59 ,70 0 3,325 5 6,37 5 1,9 80 4 80 2,4 60 1,9 80
480
Au g
5 6,0 50 1 ,5 00 5 4,5 50 1 ,9 8 0 480 2 ,4 6 0 2 ,0 1 5
4 45
S ep
6 2 ,9 00 3 ,0 8 5 5 9 ,8 1 5 2 ,01 5 480 2 ,49 5 2 ,00 4
491
O ct
72 ,4 0 0 1 ,69 5 70 ,70 5 2,0 04 4 80 2,4 84 1,9 86
49 8
Nov
8 6,950 3 25 8 6,6 05 1 ,9 86 480 2 ,4 66 1 ,8 90
5 76
Dec
9 9 ,5 00 390 9 9 ,1 10 1 ,89 0 48 0 2 ,370 1 ,68 5
685
1 22 ,2 0 0 45 5 1 21 ,5 4 5 1,68 5 1,9 20 3,6 05 2,9 86
61 9
6 6 ,5 10 17 6 ,6 17
58 ,3 20 1 74 ,0 65
5 5,895 1 6 9,24 8
5 4,1 05 17 9,2 86
5 9 ,3 24 17 1 ,4 55
70 ,207 1 76 ,97 7
8 6,0 49 1 8 8,7 67
9 8 ,4 25 19 5 ,8 66
1 20 ,9 2 6 2 09 ,80 9
-
1 05 05 7, 25 25
- 100,481
- 11 0 ,1 07
- 1 15 ,745
- 1 1 3,353
- 12 5 ,1 81
- 1 12 ,1 31
- 1 06 ,77 0
- 1 0 2,7 18
- 9 7 ,4 41
- 88 ,88 3
-
35 ,667 1 41 41 3, 92 92 0
3 5,6 67 - 136,148 0
3 5 ,6 67 - 14 5 ,7 74 0
35 ,6 6 7 - 1 51 ,412 0
3 5,66 7 - 1 4 9,020 0
3 5,6 67 - 16 0 ,8 48 0
35 ,6 6 7 - 1 47 ,7 98 0
35 ,667 - 1 42 ,43 7 0
3 5,6 67 - 1 3 8,3 85 0
3 5 ,6 6 7 - 13 3 ,1 08 0
35 ,66 7 - 1 24 ,55 0 0
-3,497,475
-
-1 60,848
-147,798
-142,437
-138 ,385
Jan
14 1,392
-
Feb
131,800 520 131,280 2,986 480 3,466 2,828
89 0
Ap r
3 5 ,6 6 7 - 3,3,49 7,7,4 75 75 0
Net Profit
Ma-LiThaiMassage Profit / Loss Statement 2011
Ma r
638
-145,774
Mar
135,100 325 134,775 2,828 480 3,308 2,668
136,148
640
Apr
149,050 0 149,050 2,668 480 3,148 2,495
-151,41 2
653
May
139,550 5,410 134,140 2,495 0 2,495 1,880
-149,020
615
J un
128,900 7,500 121,400 1,880 0 1,880 1,345
535
Ju l
129,200 2,275 126,925 1,345 1,440 2,785 2,261
524
Aug
123,050 4,320 118,730 2,261 0 2,261 1,756
505
Sep
126,100 4,430 121,670 1,756 0 1,756 1,254
502
Oct
141,400 4,660 136,740 1,254 0 1,254 738
-133,108
516
Nov
162,050 325 161,725 738 1,920 2,658 1,985
-124,5 50
673
Dec
181,100 195 180,905 1,985 0 1,985 1,198
787
195,600 0 195,600 1,198 2,400 3,598 2,784
814
Gross Margin Les s Operating expens es: EBIT LessGeneralExpenses:
130,642 267,728 -137,086
134,135 217,712 -83,577
148,397 224,616 -76,219
133,525 206,411 -72,886
120,865 198,814 -77,949
126,401 199,326 -72,925
118,225 206,978 -88,753
121,168 196,769 -75,601
136,224 204,047 -67,823
161,052 217,969 -56,917
180,118 231,736 -51,618
194,786 244,245 -49,459
Interes t EBT Les s Taxes Net Profit
35,667 -172,753 0 -172,753
35,667 -119,244 0 -119,244
35,667 -111,886 0 -111,886
35,667 -108,553 0 -108,553
35,667 -113,616 0 -113,616
35,667 -108,592 0 -108,592
35,667 - 124,420 0 - 124,420
35,667 -111,268 0 -111,268
35,667 -103,490 0 -103,490
35,667 -92,584 0 -92,584
35,667 -87,285 0 -87,285
35,667 -85,126 0 -85,126
Ma-LiThaiMassage Profit / Loss Statement 2012 Rev enues Less Cas h Discount Net Rev enues Cost of Goods Sold : Beginning inventor y Merchandise purchas es Cost of Goods Available For Sale Less ending invent or y Gross Margin Less Oper ating expens es:
Jan
229,150 0 229,150 2,784 960 3,744 2,910
EBIT LessGeneralExpenses: Inter est EBT Less Taxes Net Profit
Ma-LiThai Massage Profit / Loss Statement 2013 Revenues Less Cash Discount Net Revenues Cost of Goods Sold : Beginning inventory Mer chandise purchases Cost of Goods Available For Sale Less ending inventory Gross Margin Less Operating expenses: EBIT Less GeneralExpenses: I nterest EBT Less Taxes NetProfit
Feb
834 228,316 250,089
244,150 130 244,020 2,910 0 2,910 2,060
850 243,170 257,014
Apr
254,850 0
2,060 0 2,060 1,194
866 253,984 269,277
May
223,950 16,191
1,194 480 1,674 1,135
539 223,411 243,514
Ju n
207,950 2,891 205,059 1,135 0 1,135 746
389 204,670 232,500
J ul
203,850 1,716 202,134 746 1,920 2,666 2,214
452 201,682 231,551
Aug
202,150 883 201,267 2,214 0 2,214 1,769
445 200,822 228,243
Sep
206,500 823 205,677 1,769 0 1,769 1,319
450 205,227 229,974
Oct
222,750 1,076 221,674 1,319 0 1,319 789
530 221,144 239,775
Nov
248,050 65 247,985 789 2,400 3,189 2,551
638 247,347 261,716
Dec
256,000 0 256,000 2,551 0 2,551 1,871
680 255,320 263,798
268,900 130 268,770 1,871 480 2,351 1,647
704 268,066 271,646
-21,773
-13,844
-15,293
- 20,103
-27,830
-29,869
-27,421
-24,747
- 18,631
-14,369
-8,478
-3,580
35,667 -57,440 0 -57,440
35,667 -49,511 0 -49,511
35,667 -50,960 0 -50,960
35,667 - 55,770 0 - 55,770
35,667 -63,497 0 -63,497
35,667 -65,536 0 -65,536
35,667 -63,088 0 -63,088
35,667 -60,414 0 -60,414
35,667 - 54,298 0 -54,298
35,667 -50,036 0 -50,036
35,667 -44,145 0 -44,145
35,667 -39,247 0 -39,247
Nov
Dec
Jan
Feb
333,150 65 333,085 1,647 960 2,607 1,609
Mar
998 332,087 363,702 -31,615 35,667 -4,052 0 -4,052
Mar
343,500 0 343,500 1,609 480 2,089 1,094
995 342,505 323,685 18,820 35,667 -16,847 0 -16,847
Apr
321,650 0 321,650 1,094 960 2,054 1,108
946 320,704 306,415 14,289 35,667 -21,378 0 -21,378
May
259,350 2,434 256,916 1,108 480 1,588 888
700 256,216 265,826 -9,610 35,667 -45,277 0 -45,277
Jun
251,950 2,935 249,015 888 1,920 2,808 2,104
704 248,311 260,642 -12,331 35,667 -47,998 0 -47,998
Ju l
223,450 2,787 220,663 2,104 0 2,104 1,500
604 220,059 241,612 -21,553 35,667 -57,220 0 -57,220
Aug
244,450 3,543 240,907 1,500 0 1,500 854
646 240,261 263,838 - 23,577 35,667 -59,244 0 - 59,244
Sep
244,850 1,331 243,519 854 1,920 2,774 2,120
1,654 241,865 247,636 -5,771 35,667 -41,438 0 -41,438
Oct
267,200 18,909 248,291 2,120 480 2,600 1,789
811 247,480 267,153 -19,673 35,667 -55,340 0 -55,340
350,150 65 350,085 1,789 480 2,269 1,389
880 349,205 319,865 29,340 35,667 - 6,327 0 -6,327
369,000 0 369,000 1,389 960 2,349 1,475
874 368,126 329,567 38,559 35,667 2,892 0 2,892
399,800 0 399,800 1,475 960 2,435 1,500
935 398,865 339,395 59,470 35,667 23,803 0 23,803
Ma-LiThaiMassage Profit / Loss Statement 2014 Rev enues Less Cash Discount Net Rev enues Cost of Goods Sold : Beginning inv entor y Merchandis e purchas es Cost of Goods Available ForSale Les s ending inventory Gross Margin Less Operating expenses: EBIT LessGeneralExpenses: Interest EBT Less Taxes Net Profit
Jan
Feb
404,600 65 404,535 1,500 2,400 3,900 2,910
990 403,545 416,264 -12,719 35,667 -48,386 0 -48,386
Mar
402,400 0 402,400 2,910 960 3,870 2,879
991 401,409 349,702 51,707 35,667 16,040 0 16,040
Apr
410,100 0 410,100 2,879 960 3,839 2,845
994 409,106 351,797 57,309 35,667 21,642 0 21,642
May
369,000 3,121 365,879 2,845 960 3,805 2,810
995 364,884 326,640 38,244 35,667 2,577 0 2,577
Ju n
350,150 2,133 348,017 2,810 480 3,290 2,200
1,090 346,927 316,369 30,558 35,667 -5,109 0 -5,109
J ul
353,650 3,430 350,220 2,200 960 3,160 2,176
984 349,236 315,193 34,043 35,667 -1,624 0 -1,624
Aug
356,800 4,122 352,678 2,176 480 2,656 1,700
956 351,722 326,765 24,957 35,667 -10,710 0 -10,710
Sep
347,550 7,210 340,340 1,700 960 2,660 1,680
980 339,360 313,338 26,022 35,667 -9,645 0 -9,645
Oct
376,000 1,917 374,083 1,680 1,920 3,600 2,700
900 373,183 330,948 42,235 35,667 6,568 0 6,568
Nov
412,600 0 412,600 2,700 960 3,660 2,790
870 411,730 353,774 57,956 35,667 22,289 0 22,289
Dec
433,500 0 433,500 2,790 960 3,750 2,740
1,010 432,490 367,094 65,396 35,667 29,729 0 29,729
443,750 0 443,750 2,740 2,400 5,140 3,895
1,245 442,505 371,677 70,828 35,667 35,161 0 35,161
Balance Sheet cost increase 15% Ma-LiThai Massage Balance Sheet 2010 Ja n
Fe b
Mar
Apr
May
Ju n
J ul
Aug
S ep
Oc t
Nov
Dec
Assets Current Assets: Cas h Mer chandi s e I nv ento r y TotalCurrent Assets Fixed Assets: Fur nit ur e and Fixtur es Les s depr eciat io n Equipment L es es s d ep ep r ec ia titi o n TotalAssets
7,342,106 1,160 7,343,266 435,066 1,590 224,650 1 ,3 92 92
Liabilities and Capital Non Current Liability : Long-Term Liability Lo ng T er m Debt T o tal Lo ng-ter m Li abil ity TotalLiabilities Capital: Retained earnings TotalCapital
433,476 2 23 23 ,2 58 58
6 56 56 ,7 34 34 8,000,000
7,345,498 750 7,346,248 433,476 1,590 223,258 1 ,3 92 92
8,000,000
431,886 2 21 21 ,8 66 66
6 53 53 ,7 52 52 8,000,000
7,348,480 750 7,349,230 431,886 1,590 221,866 1 ,3 92 92
8,000,000
430,296 2 20 20 ,4 74 74
6 50 50 ,7 70 70 8,000,000
8,000,000
7,351,692 520 7,352,212 430,296 1,590 220,474 1 ,3 92 92
428,706 2 19 19 ,0 82 82
6 47 47 ,7 88 88 8,000,000
8,000,000
7,353,214 1,980 7,355,194 428,706 1,590 219,082 1 ,3 92 92
427,116 2 17 17 ,6 90 90
6 44 44 ,8 06 06 8,000,000
8,000,000
7,356,196 1,980 7,358,176 427,116 1,590 217,690 1 ,3 92 92
425,526 2 16 16 ,2 98 98
6 41 41 ,8 24 24 8,000,000
8,000,000
7,359,143 2,015 7,361,158 425,526 1,590 216,298 1 ,3 92 92
423,936 2 14 14 ,9 06 06
6 38 38 ,8 42 42 8,000,000
8,000,000
7,362,136 2,004 7,364,140 423,936 1,590 214,906 1 ,3 92 92
422,346 2 13 13 ,5 14 14
6 35 35 ,8 60 60 8,000,000
8,000,000
7,365,136 1,986 7,367,122 422,346 1,590 213,514 1 ,3 92 92
420,756 2 12 12 ,1 22 22
6 32 32 ,8 78 78 8,000,000
8,000,000
7,368,214 1,890 7,370,104 420,756 1,590 212,122 1 ,3 92 92
419,166 2 10 10 ,7 30 30
6 29 29 ,8 96 96 8,000,000
7,371,401 1,685 7,373,086 419,166 1,590 210,730 1 ,3 92 92
8,000,000
417,576 2 09 09 ,3 38 38
6 26 26 ,9 14 14 8,000,000
7,373,082 2,986 7,376,068 417,576 1,590 209,338 1 ,3 92 92
8,000,000
415,986 2 07 07 ,9 46 46
6 23 23 ,9 32 32 8,000,000
8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
-3,689,850 4,310,150
- 3,839,689 4,160,311
- 3,984,266 4,015,734
- 4,138,068 3,861,932
-4,297,392 3,702,608
-4,457,105 3,542,895
- 4,626,102 3,373,898
- 4,781,693 3,218,307
-4,932,174 3,067,826
-5,079,139 2,920,861
-5,221,150 2,778,850
-5,355,236 2,644,764
Jan
Feb
Mar
Apr
May
Ju n
Aug
Sep
Oct
Nov
Dec
Ma-LiThaiMassage BalanceSheet 2011 J ul
Assets CurrentAssets: Cash Mer chandise Inv entory TotalCurrentAssets FixedAssets: Furnit ure and Fixtures Less depreciat ion Equipment L es es sd ep ep re re cici at io io n TotalAssets
7,376,222 2,828 7,379,050 415,986 1 ,5 9 0 207,946 1 ,3 92 92
414,396 2 06 06 ,5 54 54
6 20 20 ,9 50 50 8,000,000
7,379,364 2,668 7,382,032 414,396 1 ,5 9 0 206,554 1 ,3 92 92
412,806 2 05 05 ,1 62 62
6 17 17 ,9 68 68 8,000,000
7,382,519 2,495 7,385,014 412,806 1,590 205,162 1 ,3 92 92
411,216 2 03 03 ,7 70 70
6 14 14 ,9 86 86 8,000,000
7,375,444 1,880 7,377,324 411,216 1,590 2 0 3 ,7 7 0 1 ,3 92 92
409,626 1,590 202,378 2 02 02 ,3 78 78 6 12 12 ,0 04 04 1 ,3 92 92 7,989,328
409,626
7,343,294 1,345 7,344,639 408,036 1,590 200,986 2 00 00 ,9 86 86 6 09 09 ,0 22 22 1 ,3 92 92 7,953,661
408,036
7,309,693 2,261 7,311,954
7,277,513 1,756 7,279,269
7,245,330 1,254 7,246,584
7,213,161 738 7,213,899
7,179,229 1,985 7,181,214
7,147,331 1,198 7,148,529
7,113,060 2 ,7 8 4 7,115,844
406,446 404,856 403,266 401,676 400,086 398,496 1,590 404,856 1 ,5 9 0 403,266 1,590 401,676 1,590 400,086 1,590 3 9 8 ,4 9 6 1,590 396,906 199,594 1 9 8 ,2 0 2 196,810 195,418 194,026 192,634 1 99 99 ,5 94 94 6 06 06 ,0 40 40 1 ,3 92 92 1 98 98 ,2 02 02 6 03 03 ,0 58 58 1 ,3 92 92 1 96 96 ,8 10 10 6 00 00 ,0 76 76 1 ,3 92 92 1 95 95 ,4 18 18 5 97 97 ,0 94 94 1 ,3 92 92 1 94 94 ,0 26 26 5 94 94 ,1 12 12 1 ,3 92 92 1 92 92 ,6 34 34 5 91 91 ,1 30 30 1 ,3 92 92 1 91 91 ,2 42 42 5 88 88 ,1 48 48 7,917,994 7,882,327 7,846,660 7,810,993 7,775,326 7,739,659 7,703,992
406,446
Liabilitiesand esand Capital NonCurrentLiability: Long-TermLiability Long T erm Debt T otal Long-term Liability TotalLiabilities es Capital: Retainedearnings Totalliabilities& es& Equity
8,000,000
8,000,000
8,000,000
7,989,328
7,953,661
7,917,994
7,882,327
7,846,660
7,810,993
7,775,326
7,739,659
7,703,992
8,000,000 8,000,000
8,000,000 8,000,000
8,000,000 8,000,000
7,989,328 7,989,328
7,953,661 7,953,661
7,917,994 7,917,994
7,882,327 7,882,327
7,846,660 7,846,660
7,810,993 7,810,993
7,775,326 7,775,326
7,739,659 7,739,659
7,703,992 7,703,992
- 5,540,158 2,459,842
- 5,669,298 2,330,702
- 5,791,393 2,208,607
-5,909,328 2,080,000
-6,031,981 1,921,680
-6,149,633 1,768,361
- 6,283,461 1,598,866
- 6,403,673 1,442,987
-6,516,438 1,294,555
-6,626,389 1,148,937
-6,724,207 1,015,452
-6,820,435 883,557
Ma-LiThaiMassage Balance Sheet 2012 Jan
Fe b
Mar
Ap r
May
Ju n
Ju l
Au g
Sep
Oc t
Nov
Dec
Assets Current Assets: Cas h Mer chandi s e I nv ento r y TotalCurrent Assets Fixed Assets: Fur nit ur e and Fixt ur es Les s depr eciatio n Equipm ent Les s depr eci atio n TotalAssets
7,080,249 2,910 7,083,159
7,048,414 2,060 7,050,474
7,016,595 1,194 7,017,789
6,983,969 1,135 6,985,104
6,951,673 746 6,952,419
6,917,520 2,214 6,919,734
6,885,280 1,769 6,887,049
6,853,045 1,319 6,854,364
6,820,890 789 6,821,679
6,786,443 2,551 6,788,994
6,754,438 1,871 6,756,309
396,906 395,316 393,726 392,136 390,546 388,956 387,366 385,776 384,186 382,596 381,006 1,590 395,316 1,590 393,726 1,590 392,136 1,590 390,546 1,590 388,956 1,590 387,366 1,590 385,776 1,590 384,186 1,590 382,596 1,590 381,006 1,590 379,416 191,242 189,850 188,458 187,066 185,674 184,282 182,890 181,498 180,106 178,714 177,322 1,392 189,850 585,166 1,392 188,458 582,184 1,392 187,066 579,202 1,392 185,674 576,220 1,392 184,282 573,238 1,392 182,890 570,256 1,392 181,498 567,274 1,392 180,106 564,292 1,392 178,714 561,310 1,392 177,322 558,328 1,392 175,93 7,668,325 7,632,658 7,596,991 7,561,324 7,525,657 7,489,990 7,454,323 7,418,656 7,382,989 7,347,322 7,311,655
6,721,977 1,647 6,723,624 379,416 1,590 175,930
377,826
7,275,988
Liabilities and Capital Non Current Liabilities: Long-Term Liability Lo ng Ter m Debt T o tal Lo Lo ng-t er m Li Liabil it y TotalLiabilities Capital: Retained earnings TotalCapital
7,668,325
7,632,658
7,596,991
7,561,324
7,525,657
7,489,990
7,454,323
7,418,656
7,382,989
7,347,322
7,311,655
7,275,988
7,668,325 7,668,325
7,632,658 7,632,658
7,596,991 7,596,991
7,561,324 7,561,324
7,525,657 7,525,657
7,489,990 7,489,990
7,454,323 7,454,323
7,418,656 7,418,656
7,382,989 7,382,989
7,347,322 7,347,322
7,311,655 7,311,655
7,275,988 7,275,988
-6,889,243 779,082
- 6,950,436 682,222
- 7,013,636 583,355
-7,080,474 480,850
-7,154,540 371,117
-7,240,601 249,389
-7,314,064 140,259
-7,384,931 33,725
-7,450,128 -67,139
- 7,512,061 -164,739
-7,568,196 -256,541
-7,619,391 - 343,403
Jan
Feb
Mar
Ap r
May
Ju n
Au g
Sep
Oc t
Nov
Dec
Ma-LiThaiMassage BalanceSheet 2013 Ju l
Assets CurrentAssets: Cash Merchandise Inv entory TotalCurrentAssets Fixed Assets: Furnit ure and Fixt ur es Less depreciation Equipment L es es sd ep ep re re cici at at io n TotalFixedAssets
6,689,330 1,609 6,690,939 377,826 1,590 174,538 1 ,3 92 92
376,236 1 73 73 ,1 46 46
5 49 49 ,3 82 82 7,240,321
6,657,160 1,094 6,658,254 376,236 1,590 173,146 1 ,3 92 92
374,646 1 71 71 ,7 54 54
5 46 46 ,4 00 00 7,204,654
6,624,461 1,108 6,625,569 3 7 4 ,6 4 6 1,590 171,754 1 ,3 92 92
373,056 1 70 70 ,3 62 62
5 43 43 ,4 18 18 7,168,987
6,591,996 88 8 6,592,884 373,056 1,590 170,362 1 ,3 92 92
371,466 1,590 168,970 1 68 68 ,9 70 70 5 40 40 ,4 36 36 1 ,3 92 92 7,133,320
371,466
6,558,095 2,104 6,560,199 369,876 1,590 167,578 1 67 67 ,5 78 78 5 37 37 ,4 54 54 1 ,3 92 92 7,097,653
369,876
6,526,014 1,500 6,527,514
280,855 8 54 281,709
6,460,024 2,120 6,462,144
6,427,670 1,789 6,429,459
6,395,385 1,389 6,396,774
6,362,614 1,475 6,364,089
6,329,904 1 ,5 0 0 6,331,404
368,286 366,696 365,106 363,516 361,926 360,336 1,590 366,696 1,590 365,106 1,590 363,516 1 ,5 9 0 361,926 1 ,5 9 0 360,336 1,590 358,746 166,186 164,794 163,402 1 6 2 ,0 1 0 160,618 159,226 1 66 66 ,1 86 86 5 34 34 ,4 72 72 1 ,3 92 92 1 64 64 ,7 94 94 5 31 31 ,4 90 90 1 ,3 92 92 1 63 63 ,4 02 02 5 28 28 ,5 08 08 1 ,3 92 92 1 62 62 ,0 10 10 5 25 25 ,5 26 26 1 ,3 92 92 1 60 60 ,6 18 18 5 22 22 ,5 44 44 1 ,3 92 92 1 59 59 ,2 26 26 5 19 19 ,5 62 62 1 ,3 92 92 1 57 57 ,8 34 34 5 16 16 ,5 80 80 7,061,986 7,026,319 6,990,652 6,954,985 6,919,318 6,883,651 6,847,984
368,286
TotalAssets Liabilitiesand esand Capital Non Current Liabilities: Long-TermLiability Long Term Debt T otal Long-t erm Liabilit y TotalLiabilities es Capital: Retainedearnings TotalCapital
7,240,321
7,204,654
7,168,987
7,133,320
7,097,653
7,061,986
7,026,319
6,990,652
6,954,985
6,919,318
6,883,651
6,847,984
7,240,321 7,240,321
7,204,654 7,204,654
7,168,987 7,168,987
7,133,320 7,133,320
7,097,653 7,097,653
7,061,986 7,061,986
7,026,319 7,026,319
6,990,652 6,990,652
6,954,985 6,954,985
6,919,318 6,919,318
6,883,651 6,883,651
6,847,984 6,847,984
-7,703,205 -462,884
- 7,734,765 -530,111
-7,770,071 -601,084
-7,827,431 - 694,111
-7,887,276 - 789,623
-7,955,478 -893,492
-8,026,715 -1,000,396
-8,085,962 -1,095,310
-8,153,445 -1,198,460
- 8,174,311 - 1,254,993
-8,186,399 -1,302,748
-8,178,023 -1,330,039
Ma-LiThaiMassage Balance Sheet 2014 Jan
Fe b
Mar
Ap r
May
Ju n
Ju l
Aug
Sep
Oct
Nov
Dec
Assets CurrentAssets: Cash Mer chandise I nv entory TotalCurrentAssets FixedAssets: Furniture and Fixtures Less depr eciation Equipment Less depreciation TotalAssets
6,295,809 2,910 6,298,719 358,746 1,590 157,834
6,263,155 2,879 6,266,034
6,230,504 2,845 6,233,349
6,197,854 2,810 6,200,664
6,165,779 2,200 6,167,979
357,156 355,566 353,976 352,386 350,796 1,590 355,566 1,590 353,976 1,590 352,386 1,590 350,796 1,590 156,442 155,050 153,658 152,266 150,874 156,442 513,598 1,392 155,050 510,616 1,392 153,658 507,634 1,392 152,266 504,652 1,392 150,874 501,670 6,812,317 6,776,650 6,740,983 6,705,316 6,669,649
357,156 1,392
6,133,118 2,176 6,135,294
349,206 1,392
149,482 6,633,982
6,100,909 1,700 6,102,609 349,206 1,590 149,482 498,688
347,616 1,392
148,090 6,598,315
6,068,244 1,680 6,069,924 347,616 1,590 148,090 495,706
346,026 1,392
146,698 6,562,648
6,034,539 2,700 6,037,239 346,026 1,590 146,698 492,724
344,436 1,392
145,306 6,526,981
6,001,764 2,790 6,004,554 344,436 1,590 145,306 489,742
342,846 1,392
143,914 6,491,314
5,969,129 2,740 5,971,869 342,846 1,590 143,914 486,760
341,256 1,590 142,522
341,256 1,392
5,935,289 3,895 5,939,184
339,666
142,52 6,455,647
6,419,980
Liabilitiesand esand Capital Non Current Liabilities: Long-Term Liability Long T erm Debt T otal Long-term Liability TotalLiabilities es Capital: Retainedearnings TotalCapital
6,812,317
6,776,650 6,812,317 6,812,317 -8,245,330 -1,433,013
6,740,983 6,776,650 6,776,650 -8,245,186 -1,468,536
6,705,316 6,740,983 6,740,983 -8,239,534 -1,498,551
6,669,649 6,705,316 6,705,316 -8,251,804 -1,546,488
6,633,982 6,669,649 6,669,649 -8,271,293 -1,601,644
6,598,315 6,633,982 6,633,982 -8,287,244 -1,653,262
6,562,648 6,598,315 6,598,315 - 8,312,807 - 1,714,492
6,526,981 6,562,648 6,562,648 - 8,336,695 - 1,774,047
6,491,314 6,526,981 6,526,981 - 8,345,170 - 1,818,189
6,455,647 6,491,314 6,491,314 - 8,338,962 - 1,847,648
6,419,980 6,455,647 6,455,647 - 8,325,919 - 1,870,272
6,419,980 6,419,980 - 8,307,652 - 1,887,672
Profit – Loss cost increase 15% Ma-LiThaiMassage Prof it / Loss Statemen t 2010 Rev enues Less Cas h Dis count Net Re Rev enues Cost of Goods Sold : B eginning inv entor y Mer chandise pur chases Cost of Goods Available For Sale Les s ending inv entor y
J an
Feb
74,750 455 74,295 0 1,920 1,920 1,160
760
Gross Margin Less Op Oper ating expens es :
73,535 3,727,718
EBIT Less General Expenses: I nteres t EBT Less Taxes
- 3,654,183 35,667 - 3,689,850 0
Ma-LiThaiMassage Profit / Loss Statement 2011 Revenues Less Cash Discount Net Revenues Cost of Goods Sold : Beginning inventor y Mer chandise pur chases Cost of Goods Available For Sale Less ending inventor y
81,000 0 81,000 1,160 480 1,640 750
Jan
750 480 1,230 750
638
480
68,850 1,630 67,220 750 480 1,230 520
710
Ju n
63,800 5,020 58,780 520 1,920 2,440 1,980
460
Jul
59,700 3,325 56,375 1,980 480 2,460 1,980
480
Aug
56,050 1,500 54,550 1,980 480 2,460 2,015
445
Sep
62,900 3,085 59,815 2,015 480 2,495 2,004
491
Oct
72,400 1,695 70,705 2,004 480 2,484 1,986
498
Nov
86,950 325 86,605 1,986 480 2,466 1,890
576
Dec
99,500 390 99,110 1,890 480 2,370 1,685
685
122,200 455 121,545 1,685 1,920 3,605 2,986
619
66,510 184,645
58,320 181,977
55,895 176,941
54,105 187,435
59,324 179,248
70,207 185,021
86,049 197,347
98,425 204,769
120,926 219,345
- 114,172
- 108,910
- 118,135
- 123,657
- 121,046
- 133,330
- 119,924
- 114,814
- 111,298
- 106,344
- 98,419
35,667 - 149,839 0
35,667 - 144,577 0
35,667 - 153,802 0
35,667 - 159,324 0
35,667 - 156,713 0
35,667 - 168,997 0
35,667 - 155,591 0
35,667 - 150,481 0
35,667 - 146,965 0
35,667 - 142,011 0
35,667 - 134,086 0
-
-
- 153,8 02
-159 ,324
149,839
144,577
Mar
135,100 325 134,775 2,828 480 3,308 2,668
May
84,955 193,865
Feb
131,800 520 131,280 2,986 480 3,466 2,828
890
Apr
85,500 65 85,435
80,110 194,282
-3,689,850
Net Profit
Mar
640
Apr
149,050 0 149,050 2,668 480 3,148 2,495
653
May
139,550 5,410 134,140 2,495 0 2,495 1,880
615
-156,713
Ju n
128,900 7,500 121,400 1,880 0 1,880 1,345
535
-1 68,997
Ju l
129,200 2,275 126,925 1,345 1,440 2,785 2,261
524
-155,591
Aug
123,050 4,320 118,730 2,261 0 2,261 1,756
505
-150,481
Sep
126,100 4,430 121,670 1,756 0 1,756 1,254
502
-146,965
Oct
141,400 4,660 136,740 1,254 0 1,254 738
516
-142,011
Nov
162,050 325 161,725 738 1,920 2,658 1,985
6 73 73
-134,086
Dec
181,100 195 180,905 1,985 0 1,985 1 ,1 98 98
787
195,600 0 195,600 1,198 2,400 3,598 2,784
814
Gross Margin Less Oper ating expenses: EBIT Less General Expenses:
130,642 279,897 -149,255
134,135 227,608 -93,473
148,397 234,825 -86,428
133,525 215,793 -82,268
120,865 207,851 -86,986
126,401 208,386 -81,985
118,225 216,386 -98,161
121,168 205,713 -84,545
136,224 213,322 -77,098
161,052 235,336 -74,284
180,118 242,269 - 62,151
194,786 255,347 -60,561
I nterest EBT Less T axes Net Profit
35,667 -184,922 0 -184,922
35,667 -129,140 0 -129,140
35,667 -122,095 0 -122,095
35,667 -117,935 0 -117,935
35,667 -122,653 0 -122,653
35,667 -117,652 0 -117,652
35,667 -133,828 0 -133,828
35,667 -120,212 0 -120,212
35,667 -112,765 0 -112,765
35,667 -109,951 0 -109,951
35,667 - 97,818 0 -97,818
35,667 -96,228 0 -96,228
Ma-LiThaiMassage Profit / Loss Statement 2012 Revenues Less Cash Discount Net Revenues Cost of Goods Sold : Beginning inventory Merchandise purchases Cost of Goods Available For Sale Less ending inventory Gross Margin Less Oper ating expenses:
Jan
229,150 0 229,150 2,784 960 3,744 2,910
834 228,316 261,457
EBIT Less General Expenses: I nter est EBT Less T axes Net Profit
Ma-Li Thai Massage P rofit / Loss Statement 2013 Rev enues Les s Cash Dis count Net Rev enues Cost of Goods Sold : Beginning inv entory Merchandise purchas es Cost of Goods Available For Sale Les s ending inv entory Gross Margin Les s Oper ating expenses: EBIT Less General Expenses: Inter es t EBT Les s T axes Net Profit
Feb
244,150 130 244,020 2,910 0 2,910 2,060
850 243,170 268,696
Ap r
254,850 0
2,060 0 2,060 1,194
866 253,984 281,517
May
223,950 16,191
1,194 480 1,674 1,135
539 223,411 254,582
Ju n
207,950 2,891 205,059 1,135 0 1,135 746
389 204,670 243,069
Ju l
Aug
203,850 1,716 202,134 746 1,920 2,666 2,214
452 201,682 252,076
202,150 883 201,267 2,214 0 2,214 1,769
445 200,822 238,618
Sep
206,500 823 205,677 1,769 0 1,769 1,319
450 205,227 240,427
Oct
222,750 1,076 221,674 1,319 0 1,319 789
530 221,144 250,674
Nov
248,050 65 247,985 789 2,400 3,189 2,551
638 247,347 273,613
Dec
256,000 0 256,000 2,551 0 2,551 1,871
680 255,320 275,788
268,900 130 268,770 1,871 480 2,351 1,647
704 268,066 283,994
-33,141
-25,526
-27,533
-31,171
-38,399
-50,394
-37,796
-35,200
-29,530
-26,266
-20,468
-15,928
35,667 -68,808 0 -68,808
35,667 -61,193 0 -61,193
35,667 -63,200 0 -63,200
35,667 -66,838 0 -66,838
35,667 -74,066 0 -74,066
35,667 -86,061 0 -86,061
35,667 -73,463 0 -73,463
35,667 -70,867 0 -70,867
35,667 -65,197 0 -65,197
35,667 -61,933 0 -61,933
35,667 -56,135 0 -56,135
35,667 -51,595 0 -51,595
Jan
Fe b
333,150 65 333,085 1,647 960 2,607 1,609
Mar
998 332,087 380,234 -48,147 35,667 -83,814 0 -83,814
Mar
343,500 0 343,500 1,609 480 2,089 1,094
995 342,505 338,398 4,107 35,667 -31,560 0 - 3 1, 560
Ap r
321,650 0 321,650 1,094 960 2,054 1,108
946 320,704 320,343 361 35,667 -35,306 0 -35,306
May
259,350 2,434 256,916 1,108 480 1,588 888
700 256,216 277,909 -21,693 35,667 -57,360 0 -57,360
Ju n
251,950 2,935 249,015 888 1,920 2,808 2,104
704 248,311 272,489 -24,178 35,667 -59,845 0 -59,845
Jul
223,450 2,787 220,663 2,104 0 2,104 1,500
604 220,059 252,594 -32,535 35,667 -68,202 0 -68,202
Aug
244,450 3,543 240,907 1,500 0 1,500 854
646 240,261 275,831 -35,570 35,667 -71,237 0 - 71,237
Sep
244,850 1,331 243,519 854 1,920 2,774 2,120
1,654 241,865 265,445 -23,580 35,667 -59,247 0 - 59, 247
O ct
267,200 18,909 248,291 2,120 480 2,600 1,789
811 247,480 279,296 -31,816 35,667 -67,483 0 - 67, 483
Nov
350,150 65 350,085 1,789 480 2,269 1,389
880 349,205 334,404 14,801 35,667 -20,866 0 - 20, 866
Dec
369,000 0 369,000 1,389 960 2,349 1,475
874 368,126 344,547 23,579 35,667 -12,088 0 -12,088
399,800 0 399,800 1,475 960 2,435 1,500
935 398,865 354,822 44,043 35,667 8,376 0 8,376
Ma-LiThaiMassage Profit / Loss Statement 2014 Revenues Less Cash Discount Net Revenues Cost of Goods Sold : Beginning inventor y Merchandise pur chases Cost of Goods Available For Sale Less ending in inventor y Gross Margin Less Oper at ing expenses: EBIT Less General Expenses: I nter est EBT Less T axes Net Profit
Jan
Feb
404,600 65 404,535 1,500 2,400 3,900 2,910
990 403,545 435,185 -31,640 35,667 -67,307 0 -67,307
Mar
402,400 0 402,400 2,910 960 3,870 2,879
991 401,409 365,598 35,811 35,667 144 0 144
Apr
410,100 0 410,100 2,879 960 3,839 2,845
994 409,106 367,787 41,319 35,667 5,652 0 5,652
May
369,000 3,121 365,879 2,845 960 3,805 2,810
995 364,884 341,487 23,397 35,667 -12,270 0 -12,270
Ju n
350,150 2,133 348,017 2,810 480 3,290 2,200
1,090 346,927 330,749 16,178 35,667 -19,489 0 -19,489
Ju l
353,650 3,430 350,220 2,200 960 3,160 2,176
984 349,236 329,520 19,716 35,667 -15,951 0 -15,951
Au g
356,800 4,122 352,678 2,176 480 2,656 1,700
956 351,722 341,618 10,104 35,667 -25,563 0 -25,563
Sep
347,550 7,210 340,340 1,700 960 2,660 1,680
980 339,360 327,581 11,779 35,667 -23,888 0 -23,888
Oct
376,000 1,917 374,083 1,680 1,920 3,600 2,700
900 373,183 345,991 27,192 35,667 -8,475 0 -8,475
Nov
412,600 0 412,600 2,700 960 3,660 2,790
870 411,730 369,855 41,875 35,667 6,208 0 6,208
Dec
433,500 0 433,500 2,790 960 3,750 2,740
1,010 432,490 383,780 48,710 35,667 13,043 0 13,043
443,750 0 443,750 2,740 2,400 5,140 3,895
1,245 442,505 388,571 53,934 35,667 18,267 0 18,267
Chapter 7 Summary
Chapter 7: Summary Summary
Business Name: Ma-Li Thai massage Business Location: Ma Li Thai Massage shop has located in downtown, nearly Night Braza, on Prasobsuk road. It is opposite Wang Come hotel. On the left size of building close whit Thai away, on the right size close with travel agency, the opposite is Thai restaurant and the back is small hotel. The reason is choose choose place because because it is center of tourist and tour agency. Around the shop has the place with have more tourists. The customers are easier to encounter. It is convenient to transportation and the place is most popular in Chiang Rai. We can distribute product both direct and indirect channel. We have cooperated with tour agency and hotel, we have walk in customer and, make customer member.
Product & Service: Ma-Li Thai massage is Thai massage shop. The business provides services to customers are Thai massage, foot massage and course massage. Thai massage and foot massage are different other shop because the business provide employees enough, material equipped, and standard equipment. The business study customers want of each country and self of each country. The business has train employees every week for service to customers and sent employees from train test of standard (THE UINON OF THAI TRADITIONAL MEDICINE SOCIETY). So the business has different from other Thai massage shop and attract customers come to serve.
Purpose of Business: Our massage shop will be the most famous and popular in centre of ChiangRai province and gain market share more than 30% within 1 year. Financial: We spend 8,000,000 Baht of investment. We get on loan money for investment 100 percent. Interest rate is 7percent per year. Repayment plan is 20 years by we have to repay 35,667 Baht every month. At the beginning, we will lose until end of second year. The second second year we coordinate with tour agent and hotel. So, we forecast that the end of second year when high season and we coordinate with tour agent and hotel already. We will have profit.
Members
Profile Name
:
NADDA
Surname
:
NORA
Nickname
:
BELL
ID
:
5031207007
Date of Birth :
07/09/1988
Place of Birth :
Chiang Mai
Address to contact:
167 M. 10 Tumbol. Wiang ka long Amphur. Wiang pa pao Chiangrai province 57260
Tel
:
0814683220
Email
:
[email protected] [email protected]
Hi5
:
http://nonnoi-bell.hi5.com
Life style
:
I like to live in city. The city have anything and civilization. I’m happy when go to shopping and party with my friends. I would like travel i n all Thailand (76 province) province) and unseen unseen in Thailand any more.
Profile Name – Surname
:
MissTanaporn Pinsuwan
Nickname
:
Veaw
Birthday
:
April 29, 1989
Age
:
20
Blood
:
B
Nationality
:
Thai
Religion
:
Buddhism
Address
:
194 M.9 Bangkhan, Bangkhan Nakhonsrithummarat Nakhonsrithummarat 80360
Telephone number
:
085-7195028
E-mail address
:
[email protected]
Hobby
:
Reading books and play internet
Profile Name
:
Ms. Rungtip
Boonkrong
Nickname
:
Chompoo
Nationality
:
Thai
Race
:
Thai
Religion
:
Buddhism
Birthday
:
Sunday 15 January 1989
ID.
:
5031207031
Year
:
Third year
Major
:
Hospitality Industry Management
School
:
School Of Management
University
:
Mae Fah Lung University
Hometown
:
Chonburi
Present Address: 333 m.1 Thasud, Thasud, Muang, Chiang Rai 57100 Dormitory
:
Boon Song Dormitory
E-mail
:
[email protected]
Favorite food :
Sea food, sushi and bakery
Favorite activity: shopping
Profile My name
:
Jirapa
Prempinthong
My nickname
:
Aom
My birthday
:
Tuesday 21 March 1989
My place of birthday :
Bangkok
My blood group
:
O
My School
:
School of Management Management
My major
:
Hospitality Industry Management
ID.
:
5031207078
My address
:
Poo Thong Apartment
My phone number
:
087 – 0701376
My E – mail
:
[email protected]
My HI5
:
http://aoomoom.hi5.com
My interesting
:
music, comic book, and fashion
My favorite food
:
Japan food, Thai food
My hobby
:
play game, play Internet, and accumulate paper
Profile My Name
: Miss Chorthip Toworakajonkun Toworakajonkun
Nickname
: Mean
Date of Birth :
4 March 1989
Place of Birth :
Bangkok
My address
:
8/17 m.7 soi.phetkasame soi.phetkasame 52 Bangkok Bangkok 10160.
E-mail
:
[email protected]
Telephone
:
089-7009105
Weight
:
53 kgs.
Height
:
166 cms.
My hobby
:
I’m like play “Badminton” (I am university athlete)
My favorite movie start : Pierce Brosnan My favorite color
:
Purple
My favorite food
:
Tom yam kung
My future plane
:
I want to be a world class chef.
I’m study “school of Management” Major : H.I.M
Id : 5031207085
Profile Name
: Miss Janya Promanee
Nickname
:
Bow
ID.
:
5031207140
Date of Birth
:
May 10 1988
Age
: 20 years
Marital Status
: Single
Nationality
:
Thai
Religion
:
Buddhism
Permanent Address
: 377 M.8 Nanglea Muang Chiang Rai 57100
Telephone Number
: 083-8681053 083-8681053
E-mail address
:
[email protected] [email protected]
Hobbies
:
See the movie, play internet and read book
th
Profile Name
: Mr. Sakda
Pukerdpim
Nickname
: Uo
ID
: 5031207149
Age
: 20 years
Marital Status
: Single
Nationality
:
Thai
Religion
:
Buddhism
My School
:
School of Management Management
My major
: Hospitality Industry Management Management
E-mail
:
[email protected]
