SITE PnL TEMPLATE

Purpose of this Template:The purpose of this template is to calculate the Individual Site PnLs, and the corresponding Cluster Site PnL of the Retailer.

Cell Coding:

1

Input Cells => These cells are for your inputInput Cells => These cells are for your inputCalculation Cells => Please do not overwrite these cells, as they are formulas!

2 Please fill in the input cells on these sheets:Site-1 up to Site-n, where n is the total number of sites assigned to the Retailer.

3 Cluster-Monthly and Cluster-Annual worksheets are automatically calculated.

Some Definitions:Direct Cost

Costs attributable to a business center, e.g. for Forecourt - wages of FC attendants; for Shop - Shop supplies, etc.Indirect Cost

Costs that are common to both/all business centers, e.g. site accountant/s, office supplies, etc.

Each cell is colored differently for a purpose. You should only make your inputs in the yellow-shaded cells. Blue-shaded cells are automatically calculated, please DO NOT overwrite the blue-shaded cells!

Service Station Monthly Income Statement

For the Period / Month: february '09

Retailer Anthony Torres Arnoc 1014 Actual Shop

Stn Address T.M. Kalaw Ermita Manila Sales (Php) Gross Margin (%)

Stn Name Luneta Shell Service Station 25,242.00 20%

TOTALS FORECOURT SHELL SHOP

Sales (Net of VAT) FUELS

Gross Profit Contribution of: V-Power 55 33.08 31.74 48 535 klpm fuel @ average 557,800.00 557,800.00 - Super Unleaded 150 29.32 27.97 141 Php 1.04 /L Margin Super Premium 80 29.75 28.41 70

1,017 lpm lubes @ average 18,651.78 - 18,651.78 Regular 30 28.66 27.32 18 Php 18.34 /L Margin Diesoline 220 27.70 27.09 179 Php 25,242.00 /mo. Shop Sales @ 5,048.40 - 5,048.40 Kerosene

20.0% Gross Margin (excl Phone Cards) Total/Weighted 535 29.07 28.03 456 Php /mo. Phone Card Sales @ - - - LUBES (liters) Ave SRP Ave WPP (liters)

Gross Margin Lubes Sales 1,017 147.07 128.73 876

Total Gross Profit 581,500.18 557,800.00 23,700.18 Manning Complement 1st Shift 2nd Shift 3rd Shift Ave. Daily WageLess Operating Expenses FC Crew - regular 7 7 2 335.00

Direct Cost FC Crew - contSalaries and Wages 186,436.42 186,436.42 FC Supervisor 1 1 1 341.67 13th Month Pay 8,333.33 8,333.33 FC Cashier 1 1 1 360.00 Staff Welfare/SSS/Philhealth/Pag-ibig 6,150.00 6,150.00 Shop CrewStaff Allowance (Night Differential, Leaves, etc.) - - Shop SupervisorStaff Incentive 500.00 500.00 Station Manager 1 400.00 Staff Uniform - - Back-office Staff 2 400.00 Staff Training & Development 500.00 500.00 Janitorial Services 1 325.00 Electricity 36,655.25 36,655.25 Driver-CollectorWater 11,540.46 11,540.46 Security ServicesCommunications 5,439.24 5,439.24 OtherMerchant Fees - Credit Cards 15,420.79 15,420.79 Total 13 9 4Merchant Fees - Shell Fleet Card 2,808.00 2,808.00 Note:Loyalty Card Fees - PPC/TTC 1,500.00 1,500.00 FC Crew manning is based on man-days requiredDiscounts - - Average Daily Wage for monthly earners is basic wage divided by 30days.Promotional Expense 47,800.00 47,800.00 Representation - - Political Region NCRRepairs & Maintenance 27,500.00 27,500.00 Operating Hours 24 hrs.Rental - UCL and SignagesBank Fees (Deposit Pick-up) 10,000.00 10,000.00 Type of pumps Pressure TypeStock Losses/Shrinkage - No. of Pumps 4Bad Merchandise - No. of Hoses 12CCTV Depreciation 14,429.41 14,429.41 No. of Pump Islands noneStore Supplies 2,633.25 2,633.25 No. of Cashier's Booths 1Transportation 1,100.00 1,100.00 No. of Filling Positions 6FC Supplies & Miscellaneous - - No. of Fuel Transactions/Day 1,220

Indirect Cost Average Fuel Basket Size (liters) 409.68Salaries and Wages 30,340.00 30,340.00 Shop - Select standard/facilities No13th Month Pay (including janitor) - - If yes, floor area?Staff Welfare/SSS/Philhealth 4,520.00 4,520.00 If no, Shop with Aircon? YesStaff Allowance (Night Differential, Leaves, etc.) - - No. of Aircon at Office 2Staff Incentive - - Shopable / Select Site? NoStaff Uniform - Credit Card Sales Citibank (PhP) 1,003,790.67 Security Services - Credit Card Sales Other Banks (PhP) 1,094,930.59 Janitorial Services - Shell Fleet Card Sales (PhP) 2,119,555.02 Retainer Fees 7,500.00 7,500.00 Shell Fleet Card Transactions / mo 1,404Insurance 18,889.79 18,889.79 No. of times Bank Pick up / mo 20License, Permit and Tax 16,602.50 16,602.50 % Total Fuel Sales In-House Credit 8%Office Supplies 17,371.75 9,727.75 7,644.00 Credit Term (Days) In-House Credit 15 daysOthers 12,541.67 12,541.67 No. of Days Fuel Stock Inventory 30

Shop Operating Fee - Total Operating Expenses 486,511.86 478,867.86 7,644.00

Retailer Fee - - Electricity Provider Meralco

NET INCOME BEFORE TAXES 94,988.32 78,932.14 16,056.18 Water Services Provider MWSI

Insurance Company Marsh Phils.

Target Thruput (klpm)

Pump Price(Net of VAT)

WPP(Net of VAT)

Actual Thruput (klpm)

Station Age (in years) / No. of Years after last KDR or CNM

HELP?HELP?HELP?

Service Station Monthly Income Statement

For the Period / Month: january '09

Retailer Anthony Torres Arnoc

Stn Address tm kalaw ermita manila

Stn Name luneta shell

TOTALS

Sales (Net of VAT)

Gross Profit Contribution of:553 klpm fuel @ average 582,120.00 Php 1.05 /L Margin

1,017 lpm lubes @ average 18,855.18 Php 18.54 /L MarginPhp 18,967.00 /mo. Shop Sales @ 3,793.40

20.0% Gross Margin (excl Phone Cards)Php /mo. Phone Card Sales @ -

Gross Margin

Total Gross Profit 604,768.58 Less Operating Expenses

Direct CostSalaries and Wages 192,936.24 13th Month Pay 8,333.33 Staff Welfare/SSS/Philhealth/Pag-ibig 6,462.00 Staff Allowance (Night Differential, Leaves, etc.) - Staff Incentive 500.00 Staff Uniform - Staff Training & Development 500.00 Electricity 36,868.70 Water 10,405.76 Communications 5,413.31 Merchant Fees - Credit Cards 13,457.81 Merchant Fees - Shell Fleet Card 2,562.00 Loyalty Card Fees - PPC/TTC 1,500.00 Discounts - Promotional Expense - Representation - Repairs & Maintenance 28,876.00 Rental - Bank Fees (Deposit Pick-up) 10,000.00 Stock Losses/Shrinkage - Bad Merchandise - CCTV Depreciation 14,429.41 Store Supplies - Transportation 1,630.00 FC Supplies & Miscellaneous -

Indirect CostSalaries and Wages 30,340.00 13th Month Pay (including janitor) - Staff Welfare/SSS/Philhealth 4,520.00 Staff Allowance (Night Differential, Leaves, etc.) - Staff Incentive - Staff Uniform - Security Services - Janitorial Services - Retainer Fees 3,500.00 Insurance - License, Permit and Tax 4,675.00 Office Supplies 14,819.75 Others 12,541.67

Shop Operating Fee - Total Operating Expenses 404,270.98

Retailer Fee -

NET INCOME BEFORE TAXES 200,497.60

Service Station Monthly Income Statement

january '09

1014

tm kalaw ermita manila

luneta shell

FORECOURT SHELL SHOP

FUELS

V-Power 55 582,120.00 - Super Unleaded 170

Super Premium 83 - 18,855.18 Regular 25

Diesoline 220 - 3,793.40 Kerosene

Total/Weighted 553 - - LUBES (liters)

Lubes Sales 1,017

582,120.00 22,648.58 Manning Complement 1st ShiftFC Crew - regular 7FC Crew - cont

192,936.24 FC Supervisor 1 8,333.33 FC Cashier 1 6,462.00 Shop Crew - Shop Supervisor 500.00 Station Manager 1 - Back-office Staff 2 500.00 Janitorial Services 1 36,868.70 Driver-Collector 10,405.76 Security Services 5,413.31 Other 13,457.81 Total 13 2,562.00 Note: 1,500.00 FC Crew manning is based on man-days required

Average Daily Wage for monthly earners is basic wage divided by 30days.

- Political Region 28,876.00 Operating Hours

UCL and Signages 10,000.00 Type of pumps

No. of PumpsNo. of Hoses

14,429.41 No. of Pump Islands - No. of Cashier's Booths 1,630.00 No. of Filling Positions - No. of Fuel Transactions/Day

Target Thruput (klpm)

Average Fuel Basket Size (liters) 30,340.00 Shop - Select standard/facilities - If yes, floor area? 4,520.00 If no, Shop with Aircon? - No. of Aircon at Office - Shopable / Select Site? - Credit Card Sales Citibank (PhP) - Credit Card Sales Other Banks (PhP)

Shell Fleet Card Sales (PhP) 3,500.00 Shell Fleet Card Transactions / mo - No. of times Bank Pick up / mo 4,675.00 % Total Fuel Sales In-House Credit 7,469.75 7,350.00 Credit Term (Days) In-House Credit 12,541.67 No. of Days Fuel Stock Inventory

396,920.98 7,350.00

- Electricity Provider

185,199.02 15,298.58 Water Services Provider

Insurance Company

Station Age (in years) / No. of Years after last KDR or CNM

Actual Shop

Sales (Php) Gross Margin (%)

18,967.00 20%

33.08 31.74 51 29.32 27.97 125 29.75 28.41 62 28.66 27.32 14 27.70 27.09 143

29.08 28.03 395 Ave SRP Ave WPP (liters)147.07 128.53 664

2nd Shift 3rd Shift Ave. Daily Wage7 2 335.00

1 1 341.67 1 1 360.00

400.00 400.00 325.00

9 4

FC Crew manning is based on man-days requiredAverage Daily Wage for monthly earners is basic wage divided by 30days.

NCR24 hrs.

Suction Type5

22219

1,012

Pump Price(Net of VAT)

WPP(Net of VAT)

Actual Thruput (klpm)

HELP?HELP?HELP?HELP?HELP?HELP?

402.22No

Yes1

No782,819.59

1,004,601.26 1,635,633.44

1,28120

13%15 days30 days

Meralco

Maynilad

Marsh Phils.

Site Business Plan - Cluster SummaryRetailer Name Anthony Torres

Station Address T.M. Kalaw Ermita ManilaStation Name Luneta Shell Service Station

ARNOC 0

CLUSTER Site1 Site2 Site3Sales

Fuels (liters/month) 1,088,000 535,000 553,000 -

Margin 1.04 1.05 -

Income 1,139,920.00 557,800.00 582,120.00 - Lubes (liters/month) 2,034 1,017 1,017 -

Margin 18.34 18.54 -

Income 37,506.96 18,651.78 18,855.18 - Shop 18,967 25,242.00 18,967.00 -

Income 8,841.80 5,048.40 3,793.40 - Shop + Lubes Sales 343,349.38 174,812.19 168,537.19 -

Income 46,348.76 23,700.18 22,648.58 -

TOTAL INCOME 1,186,268.76 581,500.18 604,768.58 - Expenses

Manpower 480,371.32 236,779.75 243,591.57 - Utilities 106,322.72 53,634.95 52,687.77 - Promo & Card 85,048.60 67,528.79 17,519.81 - Other Operating Exp 219,040.20 128,568.37 90,471.83 - Interest - - - - Shop Operating Fee - - - -

TOTAL EXPENSES 890,782.84 486,511.86 404,270.98 - RETAILER FEE - - - -

NIBT 295,485.92

No. of Sites 2

Site4 Site5 Site6 Site7 Site8 Site9

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