Professional Documents
Culture Documents
Preface
This Project is a part of 1203302 Project Feasibility Study and Evaluation Course in
the second semester of 2011. In this project is studying the feasibility of Massage for
treatment business in Chiang Rai, which is include generally of treatment massage business,
management in business, competition analysis and marketing feasibility, the process in
treatment massage business, the financial feasibility of treatment massage business, and risk
of treatment business.
This project makes everyone who interested to get knowledge and information about
treatment massage business before make decision to investment, including
preoperational process and operation process of treatment massage business, for the benefit to
investment and profit of doing this treatment massage business.
We expect that our project will provide benefit more and more interested person,
moreover, if they are any error in this project or whatever, our ground made an apology at
this opportunity.
Group members
Ms. Wasucha Jaturapornchatchai
Mr. Sukrit
Atsuthi
MS. Jiraporn Sarasuwan
Ms. Pattana
Chimpalee
Ms. Kingtean Kratumnud
Mr. santi
Jaroensusombat
Mr. Atiwan
Sangcom
Ms. Orapan
Kaewpradub
Content
Preface .................................................................................................................................................... 1
Content .................................................................................................................................................... 3
Chapter
1........................................................................................................................................... 5
Introduction ............................................................................................................................................. 5
1.1 Background and Significance of the Project ..................................................................................... 6
1.2 Project objectives .............................................................................................................................. 7
1.3 Benefits of project ............................................................................................................................. 7
Chapter 2 ................................................................................................................................................. 8
Industry Profile ....................................................................................................................................... 8
2.1 Nature of Industry ............................................................................................................................. 9
2.2 Situation of industry ........................................................................................................................ 10
2.3 Product and Service ........................................................................................................................ 11
Chapter 3 ............................................................................................................................................... 13
Marketing Feasibility Study .................................................................................................................. 13
3.1 Market analysis ............................................................................................................................... 14
3.2 STP analysis .................................................................................................................................... 20
3.3 Marketing mix strategies (4P) ......................................................................................................... 20
3.4 Sale forecast
year 1 ..................................................................................................................... 21
4
Risk Management ............................................................................................................................... 175
8.1 Risk analysis .................................................................................................................................. 175
8.1.1 External Forces ........................................................................................................................... 176
8.1.2 Internal risk ................................................................................................................................ 178
Chapter 9 ............................................................................................................................................. 181
Summary ............................................................................................................................................. 181
Summary of project feasibility study .................................................................................................. 182
Appendix ............................................................................................................................................. 186
Chapter 1
Introduction
Thai massage is the best knowledge of Thailand. It has many histories, tradition of
Thai people at a long time. It has most important of Thai medicine such as therapy from the
pass until now. Thai massage is cultural and the way of life that Thai people use to take care
in their family. Back to King Rama 1, he would inscribe about Thai massage for general
people who study on it. This is make we are authority of traditional massage of Thailand
(2009, Yes Spa (Thailand) Company Limited). Next to King Rama 5, royal create Sirirat
Hospitality, it has a course of Thai medicine and makes the textbook of Thai medicine
In that time most of people have a lot of problems about aches and serious. Thai
massage is high quality to cure customer. Most of customer will come to relax 40.9%, for test
4.55%, health care 17.04%, concern of Thai tradition 4.55%, introduce by friend 7.95%,
therapy 22.73%, and each 2.27%. From sex separate by male 48% and female 52%. From age
separate by 21-30 year old 56%, 31-40 year old 16%, 41-50 year old 24%, and more than 50
year old 4%. From average of income separate by less than 10,000 bath 50%, 10,001-20,000
bath 26%, 20,001-30,000 bath 16%, 30,001-40,000 bath 4%, 40,001-50,000 bath 0%, more
than 50,000 bath 4%
ii
Chiang Rai province has total population of 1,198,218 people (2010, Department of
Local Administration). So Chiang Rai is slow down, but cannot effect to this business.
Because Thai massage business use process about nature and herd to medicine, this is good
for heal and low price to use this service. Customer will relax when they use this service and
can get this service whatever they want. For this our business name is Kasalong Thai
massage. We will show strength about Thai culture to provide Thai people and foreigner. For
Thai people we will let them close with nature to make them forget their pain and serious. For
foreigner we will contract with travel agency in Chiang Rai to make promotion on travel trip,
we will make foreigner understand about Thai tradition and Thai medicine that their ever
seen. For staff we will provide who have knowledge to professional and have bachelor degree
about Thai medicine only. Rim Kok is river side and the best located in this province so this
is the suitable place for us to launch our company in order to attack our customers, near water
and nature, and it is the center of economic in Chiang Rai. Many of customers always come
to travel, spend their money at this place especially in festival period, and tourism industry in
Chiang Rai. There are GPP Market Prices 43,586 million baths. People have high costs of
living so they will have power purchase to spend their money for relaxation. Because they
have revenue per capita 34,287 baths (2006, The Office of the Maritime Promotion
Commission Chiang rai), there are many attractions that can attract lot of tourists in each
year. It is not surprising that Thai massage business will grow hostile to the economic
slowdown and the health become a factor in life already. Therefore, no matter that the
economy will not work, people still would be concern about health, and Thai massage to be a
best choice for them.
From these reasons, allowing the group members interested to study the possibility of
Thai massage business in Chiang Rai. We will make process to do this business will be
successful.
Chapter 2
Industry Profile
Thai Traditional massage is a valuable and indigenous body of wisdom from our Thai
ancestors. It was seen that Thai massage had an important role for treatment from the past
until now. It was believed that Thai massage was originated to cure themselves within the
family, for example, husband giving massage to his wife, children giving massage to their
parents and grandparents. They gave a massage by using parts of the body such as elbows,
knees and feet to self-massage, In addition, Thai-style exercise (Rue See Dad Ton) was used
to adjust anatomy by oneself easily. Due to the fact that they had the knowledge of massage
within the family, they could give a massage to neighbors. Finally the clients or patients
trusted that Thai massage was a popular, efficient and respectable way of curing, and it
became one of the most famous occupations.
From the historical evidence on stone inscriptions, it was found that Thai massage
was used to treat some illnesses from Sukhothai period in the reign of King Ramkamheang.
However, Thai traditional medicine, especially Thai massage, was most prosperous in
Ayutthaya period in the reign of King Narai. The evidence of Lalubaires dispatch indicated
that the Siamese used Thai massage to cure some illnesses, to relieve pain or to give birth
easily. Rattanakosin period, Thai traditional medicine was descended from Ayutthaya period.
During the war some document and textbooks were vanished, however, a lot of folk healers
still existed in the rural area, In the reign of King Rama I, 80 statues of hermit, Thai style
exercising and the inscription of Thai traditional massage were created at Wat Po (Medical
School) In the reign of King Rama IV, the textbooks of Thai traditional massage and
traditional medicine were reviewed and revised. After western medicine came into Thai
society in the reign of King Rama VI, Thai traditional massage had been neglected from the
royal palace. But folk massage had still an important role for villagers.
iii
As modern medicine became popular in the West, the practices began to make their
way to the East as well. Traditional medicine was used less and less, especially in the cities.
Although this modern medicine was able to do many things that traditional medicine could
not, it became clear that there was a downside to the use of so many chemicals. For this
reason in 1985 the Thai government launched the Thai massage revival project. By the mid
1990s Thai massage was back in the forefront and began attracting international attention.
Now Thai massage is increasing in popularity at spas and wellness centers across the world.
iv
10
Product life cycle: Introduction : we launch in 2011 as a new of Thai massage circle
thus in earliest stage we can't be the top brand immediately thus we aim at to create the trust
to customer with the first ten members will receive free treatment for certify that we can heal
the ailments of customer. Growth: We have the masseurs that have the certificate of art for
massage that we can heal the ailment truly. Arise from our company have high capability and
from the word of mouth of customer it's affect to increase the customer member. Maturity:
When we have high member that customer will became the royalty customer so it's effect to
our company toward to most profitable stage. Decline: In the period of degenerate of building
or equipment and the masseur it's effect to decrease the customer in the future.
11
Service
-The massage divides 3 main groups.
1. The customers who have health problems such as:
-
Dejectedly pillow.
The shoulder problem.
Aches and sprains.
Paralysis.
Etc.
When customer come to massage front office greeting and invite customer
to seat and living in guest room.
Front office ark and present about service.
Front office contract with massager to serve massage to customer and set
the custom to customer. If customer chooses Thai massage and take
customer in massage house.
Massager takes the massage to customer.
Front office serve tae set to customer and take the bill to customer.
12
- The first when a customer comes to kasalong massage. Staff will be collecting information
of customers for the safety because massage is not recommended for certain people:
Infectious skin disease, rash, or open wounds
Immediately after surgery
Immediately after chemotherapy or radiation, unless recommended by your doctor
Prone to blood clots. There is a risk of blood clots being dislodged. If you have heart
disease, check with your doctor before having a massage
Pregnant women should check with their doctor first if they are considering getting a
massage. Massage in pregnant women should be done by massage therapists who are
certified in pregnancy massage.
Massage should not be done directly over bruises, inflamed skin, unhealed wounds,
tumors, abdominal hernia, or areas of recent fractures.
-
Kasalong massage will provide free basic health check such as Measurement
of weight, Measurement of lipid levels, and Measurement of pressure.
Before massage, we offer free herbal drinks.
Customers will be given for a change of clothes before the massage.
We will have a cabinet for storage of the essence.
13
Chapter 3
Marketing Feasibility
Study
14
Changes and trends in environmental conditions for this topic this causes difficulties
in doing business for the higher interest rates would cause further damage to the house and
cars Environment of competition will determine the nature of competition between
businesses in the industry. The management will influence the competitive environment.
Development trends in the competitive environment will be used to predict the level of
accuracy. However, the industry has a high rate of technological change will vary greatly.
15
Political Factors
Now days the government has to support about Thai massages and provide open
about Thai Massage in the hospital around the country by intend to more than 10% by specify
give the hospital administrators all of the knowledge of at least 20, ministry of health to focus
on policies to promote the use of Thai traditional medicine and alternative medicine in the
system, health services at all levels is an important policy to accelerate the implementation of
article 16 and then the rights issue, the government can issue a medicine certificate on the
field of medicine.
vi
Economic Factors
Now a days found that the people use of treatment massage increased to 47% the
numbers are very high when compared to primary medical services in the same year. Even in
a hospital in the state, the department of Thai traditional medicine it is the department that the
money is from a hospital because at this time the Thai massage is popular in group people
need to sick about body which treatment massage a better than modern medicine it do not
harm to body but modern medicine is not to body in a long time. So it makes a good for
economic of our business.
vii
Socio-cultural Factors
Behavior factors of customer are internal variables and external variables
Motivation - most people have sick about body and need to treatment
completely cured
Attitude - in this time people select use treatment massage more than modern
medicine because it better result
Culture - most Thai people have working about use power of body about
middle age need to treatment massage
Technological factors
Factors and information technology is critical to business today while routing the
development of products and services are based on the changes. Our business uses the
16
technology about management in financial, system service, and management team, for data
and develops business to growth. Have a little risk when use technology management.
Customer Analysis
The target group of ours are working people, older person, and sick people want to
help about treatment, the customer to like massage for help treatment for heath and relax my
customer is the general in Chiang Rai can come to use service every time of our business.
Most are female age between 35-45 years.
Competition Analysis
Thai massage businesses in the hospitality industry is a growing business in the
future, but this business is more competitive because it is easier to do business and is already
popular with customers.
Competitor Analysis
In Chiang Rai has a lot of Thai massage and spa. They have the same service our and
price, time of massage too. But our have the different in Osteopath is having to knowledge in
Thai massage etc.
Direct Competitor
1) School of Traditional and Alternative Medicine at Chiang Rai Rajabhat
University
It is School of Chiang Rai Rajabhat University the research potential of the
indigenous ethnic groups in the health of the Upper North. The support of the National
Culture Commission (Office
of
the
National
Culture
Commission)
was studied in
depth potential of cultural. This Institute is open for study and to public come to service about
treatment and relaxes but can not to service it fully because it is a teaching institution.
17
viii
18
pain,
scapula-shoulder
tea-arm
pain,
Indirect Competitor
There are the competitor who compete with us by select the different
target market and the characteristic of their product and service is difference from our that
our is treatment massages but them is general massage we will know that in Chiang Rai there
are many kind of massage and spa follow;
xi
19
xii
- Wangcom massage
This business is small shop, not have
natural for massage and location difference
district
xiii
20
Target market- T
We divided the target customers in two groups, including patients who want to get
treatment massage and who want to get foot massage.
Positioning- P
We provide the position of our product through containing as part of the tour package of
tourist companies in Chiang Rai. And we will arrange our product with hotels that are near
Rimkok river side. Our business is business for making customers satisfaction, so we have to
have good quality product and service. We must concern the customers are so importance for
us.
Product our product is services or intangible product, we have various the massage
methods, and it consists of treatment massage, and foot massage. These are our products that
attract the customers. We have good employees who have certificate paper as part of Thai
massage.
Price- we impose the middle prices of our service, the service expenses are depends on the
methods of massaging. Treatment massage, its cost about 350 baht per hour, foot massage, its
cost about 250 baht per hour.
Place- our shop located at Rimkok river side because there are convenient transportation,
there is a lot of foreign tourists who come to stay in the hotels that are near Rimkok river
side. And there is good of view and atmosphere for people who want to arrange a relaxation.
21
Promotion- we will make the brochures for distributing to the radio that are in Chiang Rai
city. And we will advertise through our web site or other media such as radio, poster in
Chiang Rai city.
Price
350
baht/hr
There are
20
tables
Doctors
20
persons
Customers
persons/ 1 doctor
21,000 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
567,000
525,000
546,000
546,000
546,000
546,000
567,000
546,000
546,000
567,000
525,000
567,000
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
6,594,000
baht
22
Foot massage
Open
Price
250
baht
There are
10
chairs
Doctors
10
persons
Customers
persons/ 1 doctor
7,500 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
202,500
187,500
195,000
195,000
195,000
195,000
202,500
195,000
195,000
202,500
187,500
202,500
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
2,355,000
baht
Total revenue both healthy massage and foot massage is equal to 6,594,000+ 2,355,000=
8,949,000 baht
23
Price
350
baht/hr
There are
20
tables
Doctors
20
persons
Customers
persons/ 1 doctor
28,000 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
728,000
672,000
756,000
728,000
728,000
728,000
756,000
728,000
728,000
728,000
728,000
756,000
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
8,764,000
baht
24
Foot massage
Open
Price
250
baht
There are
10
chairs
Doctors
10
persons
Customers
persons/ 1 doctor
10,000 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
260,000
240,000
270,000
260,000
260,000
260,000
270,000
260,000
260,000
260,000
260,000
270,000
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
3,130,000
baht
Total revenue both healthy massage and foot massage is equal to 8,764,000+ 3,130,000=
11,894,000 baht
25
Price
350
baht/hr
There are
20
tables
Doctors
20
persons
Customers
persons/ 1 doctor
35,000 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
910,000
840,000
945,000
910,000
910,000
910,000
910,000
945,000
910,000
910,000
910,000
945,000
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
10,955,000
baht
26
Foot massage
Open
Price
250
baht
There are
10
chairs
Doctors
10
persons
Customers
persons/ 1 doctor
12,500 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
325,000
240,000
337,500
325,000
325,000
325,000
325,000
337,500
325,000
325,000
325,000
337,500
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
3,852,500
baht
Total revenue both healthy massage and foot massage is equal to 10,955,000+3,852,500=
14,807,500 baht
27
Price
350
baht/hr
There are
20
tables
Doctors
20
persons
Customers
persons/ 1 doctor
35,000 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
910,000
840,000
945,000
875,000
945,000
910,000
910,000
945,000
910,000
910,000
910,000
910,000
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
10,920,000
baht
28
Foot massage
Open
Price
250
baht
There are
10
chairs
Doctors
10
persons
Customers
persons/ 1 doctor
12,500 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
325,000
240,000
337,500
312,500
337,500
325,000
325,000
337,500
325,000
325,000
325,000
325,000
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
3,840,000
baht
Total revenue both healthy massage and foot massage is equal to 10,920,000+3,840,000=
14,760,000 baht
29
Price
350
baht/hr
There are
20
tables
Doctors
20
persons
Customers
persons/ 1 doctor
35,000 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
945000
875000
910000
910000
945000
875000
945000
945000
875000
945000
910000
910000
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
10,990,000
baht
30
Foot massage
Open
Price
250
baht
There are
10
chairs
Doctors
10
persons
Customers
persons/ 1 doctor
12,500 baht
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
337,500
312,500
325,000
325,000
337,500
312,500
337,500
337,500
312,500
337,500
325,000
325,000
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
baht
3,925,000
baht
Total revenue both healthy massage and foot massage is equal to 10,990,000+3,925,000=
14,915,000 baht
31
770,000
760,000
750,000
740,000
730,000
Income
720,000
710,000
700,000
690,000
680,000
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
First year
1,040,000
1,020,000
1,000,000
980,000
960,000
940,000
920,000
Income
900,000
880,000
860,000
840,000
Jan
Feb
Mar
Apr
May
Jun
Jul
Second year
Aug
Sep
Oct
Nov
Dec
32
1,300,000
1,250,000
1,200,000
1,150,000
1,100,000
Income
1,050,000
1,000,000
950,000
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Third year
1,300,000
1,250,000
1,200,000
1,150,000
1,100,000
Income
1,050,000
1,000,000
950,000
Jan
Feb
Mar
Apr
May
Jun
Jul
Fourth year
Aug
Sep
Oct
Nov
Dec
33
1,300,000
1,280,000
1,260,000
1,240,000
1,220,000
Income
1,200,000
1,180,000
1,160,000
1,140,000
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Fifth year
16,000,000
14,000,000
12,000,000
year 1
10,000,000
year 2
8,000,000
6,000,000
year3
4,000,000
year4
2,000,000
year5
0
year 1
year 2
year3
year4
year5
34
service of Kasalong Thai Massage. In the fifth year, Kasalong Thai Massage gain the
most revenues because we forecast getting customers 150 persons/day come to use
service of Kasalong Thai Massage. The reason that we forecast increasing numbers of
customers in each year because we interviewed the information of patients from the
scientist of Thai traditional medicine center of Chiang Rai hospital, she told us that the
number of patients will always increase, but there is less of staffs of Thai Massage who
will service the patients who come to take treatment.
35
Chapter 4
Investment
36
4.1 Product
Product characteristic
The massage of our business is Thai massage style include 3 massage styles
Treatment massage
Foot massage
Treatment Massage
Treatment Massage provides medical massage therapy
/therapeutic form specializes in medical massage therapy that is
goal-oriented, result-based, corrective therapy. Moreover, it
also focuses about you healthy of your body such as lameness,
muscle inflammation, paralysis, and stroke.
37
Massage with herbal ball have benefit of healthy such as relieve intumesce or inflame of
muscle, tendon, joint and taut of muscle and increase blood circulation get better
When customer come to massage front office greeting and invite customer to seat and
living in guest room.
Front office contract with massager to serve massage to customer and set the custom
to customer. If customer chooses Thai massage and take customer in massage house.
Front office serve tae set to customer and take the bill to customer.
38
Location
Address:
Phone number:
053-706359
Website:
www.Kasalong.com
39
6m
4m
m
6m
Front office
Guest rooms 1
Rest
room2
4m
Guest
rooms 2
Restro
om1
Door
Door
3m
2m
2m
40
1.1.
Front office
4m
Front counter
Cabinets for customer
information.
Container for information
about the herb and
newspapers
Door
Door of restroom
Air conditioner
6m
1.2.
Guest rooms 1
4m
6m
Sofa
Air conditioner
Television
Door
41
1.3.
Guest rooms 2
4m
Sofa
Air conditioner
Television
Door
3m
1.4.
Rest room 1
2m
2m
Door
Basin
ceiling shower
Water closet
42
1.5.
Rest room 2
Door
Basin
ceiling shower
Water closet
2m
2m
2. House massage.
House massage has 5 houses include Massage room, Foot massage room and Rest
room. So are the same interior decorations.
3m
4m
Foot massage
room
4m
Massage room
Rest
room
Door
2m
6m
2m
43
2.1.
Massage room
6m
4m
Bed for a massage
Door
Air conditioner
2.2.
4m
Air conditioner
3m
44
2.3.
Rest room
2m
2m
Door
Basin
ceiling shower
Water closet
45
2.4.
46
Office
Front counter
Price 4,900
xiv
Price 4,249
xv
Cabinets
Price 6,900
xvi
Price 3,990
xvii
47
Price 850
xviii
Guest room
Sofa.
Price 36,000
Size 32
FULL HD
X-Reality
Presence Sensor
HDMI x 4 ,Component x
1,Composite x 2 , USB x2
xix
TV
48
Massage room
Massage bed
Price 2,600
xxi
Price 2,500
xxii
Pillow
Price 400
xxiii
Size 23x190 cm
Price 350
xxiv
49
Size 15x4
Price 800
xxv
Long pants
Price 90
xxvi
Voile shirt
Size L,XL
xxvii
Uniform
Price 550
xxviii
50
Bed sheet
Price 390
xxix
Size 1x13x1 cm
Weight 30 g
Price 15
xxx
750 watt
xxxi
Towel
Size 15x30 cm
White color
Price 50
xxxii
51
Tea set
Height 4.5
1 pot
6 glass
Price 850
xxxiii
Rest Room
Basin
Size 42x42x26 cm
Weight 2,500 g
Price 900
xxxiv
Price 260
xxxv
Water tapCOTTOCT104C16HM
Price 1,750
xxxvi
Mirror
Size 50x60 cm
50 cm Diameter
Price 469
xxxvii
52
Tissue
14.8x8.5x11.6 cm
Weight 0.5 kg
Price 399
xxxviii
Water closet
N-7530:Modana
Size 6 L.
Price 1,900
xxxix
CCTV 8 CH
Recorder UD-6008
HDD 1,000 GB
Price 25,900
xl
53
Price 415
xli
Price 375
xlii
4,300 baths
xliii
54
No
Descript
No.
Price/Unit
Total
Product
(baht/unit)
(bath)
Front counter
4,990
4,990
Container
4,249
4,249
Cabinets
6,900
6,900
Cash register
3,990
3,990
Telephone cord
850
850
Sofa
36,000
72,000
LED TV
16,990
33,980
Massage bed
20
2,600
52,000
10
2,500
25,000
10
Pillow
20
400
8,000
11
20
350
7,000
12
800
4,000
13
Long pants
Size M
10
100
1,000
Size L
10
110
1,100
14
Uniform
33
550
18,150
15
Bed sheet
20
390
7,800
16
10
15
150
No
Descript
No.
Price/Unit
Total
Product
(baht/unit)
(bath)
17
750
750
18
Towel size15x30cm
20
50
1,000
19
Tea set
850
4,250
55
20
Basin
900
6,300
21
Injection line
260
1,820
22
Water taps
1,750
12,250
23
Mirror
469
3,283
24
Tissue Box
399
2,793
25
Water closet
1,900
13,300
26
Bin
415
2,905
27
Soap Box
375
2,625
28
Set of CCTV 8 CH
25,900
25,900
29
Locker
4,300
21,500
Total
349,835
56
xliv
Billboard tax
Billboard of Kasalong thai massage makes by English font and pays the fee
for set company billboard. Because, the billboard use in the commercial for earn
the revenue. The size of billboard equal wide about 1 meters, height 1 meters,
wide multiple height equal to 1 square meters. Then calculate be square
centimeter equal 10,000 square centimeters. Calculate the billboard tax. The
billboard has all English fonts rate 40 Baht/500 square centimeters equal 800
Baht. Example of Thaisakol Graphic Center Co.,Ltd. Paying at Chiang Rai
provincial Administration Organization and location at 183 Moo 8, Wieng District,
Muang, Chiang Rai 57000 Telephone number 053-711499.
xlv
57
- Registration
Registered business organization for Thai massage.
If service massage only will be exempt from tax. However, if the
stores are selling the other. Investors must be registered. Investors
can learn the details and approved it. The www.ismed.com.
*So Kasalong massage do not be registered.
xlvi
Descript
No.
Product
Price/Unit
(baht/unit)
Total
(bath)
Billboard
7,500
7,500
Billboard tax
800
800
Total
8,300
58
Cost of land
Location city of Chiang Rai.
- Property is located in Muang District, Chiang Rai. The location near
Kok river, government buildings, sports center and international airport.
The area is 25 rai 34 square wah. The price of land is 690,000 baht per 1 rai. The
conditions for transfer buyers and sellers must pay taxes equally. We can context Miss
Wanna Tel 085- 1486305 and E-mail: tr.one@hotmail.com. We need the land 2 rai.
The price of 1 rai is 690,000 baht. The total price of land is 1,380,000 baht. The tax of
transfer is 2% of cost (form www.land.co.th). The price of transfer is 27,600 baht. If
pay tax equally with seller so we pay 13,800 baht. We can pay tax at Land Office of
Chiang Rai. The location of Office of Chiang Rai is Uttarakit Road, Wieng District,
Muang, Chiang Rai. The total of land and tax of transfer is 1,393,800 baht.
xlvii xlviii
59
Cost of Buildings
We are building the store by order knockdown home from Mobile home at 9 / 8
Nantawan, Sanitation Road 5, Tharang, Bang Khen, and Bangkok 10220. Telephone:
0817507775. Mobile: 0817507775. Fax: 029 498 952. E-mail:
ihome1982@gmail.com or www.ihome1982.net.
The reason we chose knockdown home because knockdown home are cheaper
more than build by itself. Knockdown home are build very fast.
Knockdown home for massage have 5 units and knockdown home for receptions
have 1 unit.
60
61
*The price of knockdown home for massage is 570,000 Bath per unit. The price of
5 units is 2,850,000 Bath. The price of knockdown home for receptions have 1 unit is
530,000 Bath and the price for we pay the extra 1500 Baht per house. The price of 6
units is 9,000 Baht. The total of buildings is 3,389,000 baht
xlix
Air conditioner of company order from Sutee Air Service at Robwiang District,
Muang, Chiang Rai. Telephone number 085-330813. We order Air TASAKI wall, Power
savings number 5, wireless remote, compressor warranty 5 year, parts warranty 1 year. The
prices are inclusive of VAT 7%. The price includes shipping costs and installation costs and
free water pipes 4 meters.
We order size 1200 BTU. The price of air conditioner is 10,500 baths per unit. We
need air conditioner 13 unit. The total of air conditioner is 136,500 baht.
62
Descript
No.
Product
Price/Unit
(bath/unit)
Total
(bath)
Cost of land
690,000
1,380,000
Cost of Buildings
530,000
530,000
(house receptions)
Cost of Buildings
570,000
2,850,000
(house massage)
price of extra from Cost
of Buildings
1,500
9,000
13
10,500
136,500
1,000
1,000
Total
4,906,500
63
Cost of Decoration
Blinds
Blinds of company order from Niung Blinds at Wiang District Mueang Chiang Rai,
Chiang Rai(near five separate) Telephone number 053-713336, 053-742151. The price
includes service or installation costs.
Detail of blinds
-
The size of blinds for receptions is wide 110 long 170 cm 7 units.
The size of blinds for massage is wide 110 long 220 cm 20 units.
The size of blinds for massage is wide 230 long 220cm 25 units.
The price of blinds
The blinds wide 110 long 170 cm. The price 400 baht per 1 unit. We need 7 units
the total is 2,800 baht.
The blinds wide 110 long 220 cm. The price 470 baht per 1 unit. We need 20 units
the total is 9,400 baht.
The blinds wide 230 long 220 cm. The price 940 baht per 1 unit. We need 25 units
the total is 23,500 baht.
Total price of blinds is 35,700 baht.
li
64
Descript
Blinds
No.
Price/Unit
Total
Product
(bath/unit)
(bath)
400
2,800
20
470
9,400
25
940
23,500
Blinds
(The blinds wide 110
long 220 cm)
Blinds
(The blinds wide 230
long 220 cm)
Total
35,700
65
Cost of Investment
Descript
No.
Product
Price/Unit
(baht/unit)
Total(baht)
1. Billboard
7,500
7,500
2. Billboardtax
800
800
3. Cost of land
690,000
1,380,000
530,000
530,000
570,000
2,850,000
1,500
9,000
13
10,500
136,500
1,000
1,000
400
2,800
20
470
9,400
25
940
23,500
Total
4,950,500
66
4.3 Deprecation
67
Year 1
Investment
Building
Air conditioner
Billboard
and
billboard
tax
Blinds
Locker
Front
counter
Container
Cabinets
Cash
register
Telephone
cord
Sofa
LED TV
Massage
beds
Foot
massage
chairs
Pillows
Silk for
decorate
massage
beds
Basin for
foot massage
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
3,389,000.00
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
169,450.00
136,500.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
27,300.00
8,300.00
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
1,660.00
35,700.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
7,140.00
21,500.00
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
4,300.00
4,990.00
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
998.00
4,249.00
70.82
70.82
70.82
70.82
70.82
70.82
70.82
70.82
70.82
70.82
70.82
70.82
849.80
6,900.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
1,380.00
3,990.00
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
798.00
850.00
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
170.00
72,000.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
14,400.00
33,980.00
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
6,796.00
52,000.00
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
10,400.00
25,000.00
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
5,000.00
8,000.00
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
1,600.00
7,000.00
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
1,400.00
4,000.00
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
800.00
68
Long pants
Size M
Size L
Uniform
Bed sheet
Wood for
foot massage
Electric hot
pot
Towel size
15*30cm
Tea set
Basin
Injection
line
Water taps
Mirror
Water closet
Set of
CCTV and
CH
Total
1,000.00
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200.00
1,100.00
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
220.00
18,150.00
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
3,630.00
7,800.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
1,560.00
150.00
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
30.00
750.00
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
150.00
1,000.00
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200.00
4,250.00
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
850.00
6,300.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
1,260.00
1,820.00
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
364.00
12,250.00
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
2,450.00
3,283.00
54.72
54.72
54.72
54.72
54.72
54.72
54.72
54.72
54.72
54.72
54.72
54.72
656.60
13,300.00
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
2,660.00
25,900.00
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.66
5,179.99
3,911,012.00
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.39
69
Year 2
Investment Amount
Jan
Feb
Building
###### 14,120.83
Air conditioner
109,200.00 2,275.00
Billboard
and billboard
tax
6,640.00
138.33
Mar
14,120.83
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
14,120.83
14,120.83
Total
14,120.83 169,450.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
27,300.00
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
1,660.00
Blinds
28,560.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
7,140.00
Locker
Front
counter
17,200.00
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
4,299.96
3,992.00
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
998.00
Container
3,399.00
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
849.75
Cabinets
5,520.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
1,380.00
Cash register
Telephone
cord
3,192.00
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
798.00
680.00
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
170.00
Sofa
57,600.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
14,400.00
LED TV
Massage
beds
Foot massage
chairs
27,184.00
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
6,796.00
41,600.00
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
10,400.00
20,000.00
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
5,000.00
Pillows
Silk for
decorate
massage beds
Basin for foot
massage
6,400.00
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
1,600.00
5,600.00
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
1,400.00
3,200.00
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
800.00
800.00
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200.00
Long pants
Size M
880.00
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
220.00
Uniform
14,520.00
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
3,630.00
Bed sheet
6,240.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
1,560.00
Size L
70
Wood for
foot massage
Electric hot
pot
Towel size
15*30cm
120.00
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
30.00
600.00
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
150.00
800.00
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200.00
Tea set
3,400.00
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
850.00
Basin
5,040.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
1,260.00
Injection line
1,456.00
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
364.00
Water taps
9,800.00
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
2,450.00
Mirror
2,627.00
54.73
54.73
54.73
54.73
54.73
54.73
54.73
54.73
54.73
54.73
54.73
54.73
656.75
Water closet
Set of CCTV
and CH
10,640.00
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
2,660.00
20,720.00
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
5,180.00
Total
######
22,821.04
22,821.04
22,821.04
22,821.04
22,821.04 273,852.46
71
Year 3
Investment
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Building
Air conditioner
Billboard
and
billboard
tax
3,050,100.00
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
14,120.83
169,450.00
81,900.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
2,275.00
27,300.00
4,980.00
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
1,660.00
Blinds
21,420.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
7,140.00
Locker
Front
counter
12,900.00
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
4,299.96
2,994.00
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
998.00
Container
2,549.00
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
70.81
849.67
Cabinets
Cash
register
Telephone
cord
4,140.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
1,380.00
2,394.00
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
798.00
510.00
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
170.00
Sofa
43,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
14,400.00
LED TV
Massage
beds
Foot
massage
chairs
20,388.00
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
6,796.00
31,200.00
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
10,400.00
15,000.00
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
5,000.00
Pillows
Silk for
decorate
massage
beds
Basin for
foot
massage
4,800.00
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
1,600.00
4,200.00
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
1,400.00
2,400.00
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
800.00
600.00
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200.00
Long pants
Size M
72
660.00
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
220.00
10,890.00
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
3,630.00
Bed sheet
Wood for
foot
massage
Electric hot
pot
Towel size
15*30cm
4,680.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
1,560.00
90.00
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
30.00
450.00
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
150.00
600.00
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200.00
Tea set
2,550.00
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
850.00
Basin
Injection
line
3,780.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
1,260.00
1,092.00
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
364.00
Water taps
7,350.00
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
2,450.00
Mirror
Water
closet
Set of
CCTV and
CH
1,971.00
54.75
54.75
54.75
54.75
54.75
54.75
54.75
54.75
54.75
54.75
54.75
54.75
657.00
7,980.00
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
2,660.00
15,540.00
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
5,180.00
3,363,308.00
22,821.05
22,821.05
22,821.05
22,821.05
22,821.05
22,821.05
22,821.05
22,821.05
22,821.05
22,821.05
22,821.05
22,821.05
273,852.63
Size L
Uniform
Total
73
Year 4
Investment
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Building
Air conditioner
Billboard
and
billboard
tax
2880650
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
169450
54600
2275
2275
2275
2275
2275
2275
2275
2275
2275
2275
2275
2275
27300
3320
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
1660
Blinds
14280
595
595
595
595
595
595
595
595
595
595
595
595
7140
Locker
Front
counter
8600
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
4300
1996
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
998
Container
1699
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
849.5
Cabinets
Cash
register
Telephone
cord
2760
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
1380
1596
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
798
340
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
170
Sofa
28800
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
14400
LED TV
Massage
beds
Foot
massage
chairs
13592
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
6796
20800
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
10400
10000
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
5000
Pillows
Silk for
decorate
massage
beds
Basin for
foot
massage
3200
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
1600
2800
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
1400
1600
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
800
400
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200
Long pants
Size M
74
440
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
220
Uniform
7260
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
3630
Bed sheet
Wood for
foot
massage
Electric hot
pot
Towel size
15*30cm
3120
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
1560
60
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
30
300
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
150
400
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200
Tea set
1700
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
850
Basin
Injection
line
2520
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
1260
728
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
364
Water taps
4900
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
2450
Mirror
Water
closet
Set of
CCTV and
CH
1315
54.79
54.79
54.79
54.79
54.79
54.79
54.79
54.79
54.79
54.79
54.79
54.79
657.5
5320
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
221.67
2660
10360
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
5180
3089456
22821.08
22821.08
22821.08
22821.08
22821.08
22821.08
22821.08
22821.08
22821.08
22821.08
22821.08
22821.08
273853
Size L
Total
75
Year 5
Investment
Amount
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Building
Air conditioner
Billboard
and
billboard
tax
2711200
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
14120.83
169450.00
27300
2275.00
2275.00
2275.00
2275.00
2275.00
2275.00
2275.00
2275.00
2275.00
2275.00
2275.00
2275.00
27300.00
1660
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
138.33
1660.00
Blinds
7140
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
595.00
7140.00
Locker
Front
counter
4300
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
358.33
4300.00
998
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
83.17
998.00
Container
849.5
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
70.79
849.50
Cabinets
Cash
register
Telephone
cord
1380
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
115.00
1380.00
798
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
66.50
798.00
170
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
14.17
170.00
14400
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
1200.00
14400.00
6796
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
566.33
6796.00
10400
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
866.67
10400.00
5000
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
416.67
5000.00
1600
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
133.33
1600.00
1400
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
116.67
1400.00
800
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
66.67
800.00
200
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200.00
Sofa
LED TV
Massage
beds
Foot
massage
chairs
Pillows
Silk for
decorate
massage
beds
Basin for
foot
massage
Long pants
Size M
76
220
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
18.33
220.00
Uniform
3630
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
302.50
3630.00
Bed sheet
Wood for
foot
massage
Electric hot
pot
Towel size
15*30cm
1560
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
130.00
1560.00
30
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
2.50
30.00
150
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
150.00
200
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
16.67
200.00
850
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
70.83
850.00
Basin
Injection
line
1260
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
105.00
1260.00
364
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
30.33
364.00
Water taps
2450
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
204.17
2450.00
Mirror
Water
closet
Set of
CCTV and
CH
656
54.67
54.67
54.72
54.67
54.67
54.67
54.67
54.67
54.67
54.67
54.67
54.67
656.05
2600
216.67
216.67
216.67
216.67
216.67
216.67
216.67
216.67
216.67
216.67
216.67
216.67
2600.00
5180
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
431.67
5180.00
2815542
22815.96
22815.96
22816.01
22815.96
22815.96
22815.96
22815.96
22815.96
22815.96
22815.96
22815.96
22815.96
273791.55
Size L
Tea set
Total
77
Chapter 5
Operations
78
We want the Thai herb ball 1,600 piece per month for Traditional Thai
Massage Practitioner 20 person. The price of Thai herb ball 50 bath per piece (From
an interview with real users, they use Thai herb ball 400 piece per month for
Traditional Thai Massage Practitioner 5 person).
lii
79
We want the Original foot cream 10 bottles per month for Traditional Thai
Massage Practitioner 10 person. The price of original foot cream 80 bath per piece
(From an interview with real users, they use original foot cream 5 bottle per month for
Traditional Thai Massage Practitioner 5 person).
liii
80
Product
Thai herb ball
Units/month
1,600(1*50)
10(1*80)
Price
80,000
800
80,800
81
Chapter 6
Administration
82
Management analysis
Organization Management
Kasalong Thai Massage manages the business by Partner Firm Department, which is
located in Chiang Rai near Kok River for to establish the company. And we will have to pay
tax in form of corporate income tax.
Kasalong Thai Massage management can be divided into three areas: management of
the external image, internal management and customer management. As detailed below, the
image of external nature. Services are not tangible. Customers will pay only when consumers
believe that they have everything they need, so we will need to manage our external image.
The customer must confidence in the service. Such as, to decorate in store is clean and
comfortable. Training of employees certified to massage, the rates are clearly signposted, and
other. Management within the store management is important as small businesses or large.
Operators are needed. There is the store manager, financing, trainer massage and purchase
equipment.
83
Organization Chart
General Manager
(Practice of the healing Act under the
provisions of the aforementioned Act)
Accounting
Housekeeping
Human Resource
Department
Department
Department
Department
Traditional Thai
Massage Practitioner
Accountant
Housekeeper
Sale Person
(certificate)
Traditional Thai
Massage Practitioner
(The Art of
the disease.)
84
85
3. Housekeeper
Job qualification
1. Female age at least 25 years old
2. Thai nationality
3. Well skill in cleaning
4. Well know and well experience how to use equipment and chemicals for cleaning.
5. Responsibility of duty
Job description
Task of house keeper respond about cleaning all of product in showroom and house
massage. Arranged and decorated locations to be organized. Maintain the cleaning front of
store area. Always clean when dirt. Always clean the toilet. Care cleans all area of store.
Police confer to customer.
4. Sales person
Job qualification
1. Women/men who high vocation certificate in Marketing Major.
2. More than 20 years old
3. Having experience more than 1 years
4. Good personality and communication
Job description
Task of Seller and assistant is take care and give true information about product, advice about
buy product, persuade, and explain to moderation of product with style of customer.
86
liv
87
Administration cost
1. Employee salary
Wage rate for our organization
1. Managing Partner position
1 person
25,000 baht
- Accounting department
1 person
12,000 baht
- Sales person
1 person
10,000 baht
- Housekeeper
1 person
6,500 baht
90,000 baht
400,000 baht
543,500 baht
88
1Cubic meters
= 720.72 baht
= 40 baht
= 53.2504 baht
= 813.9704 bah
WATER TARIFFS
Effective December 1999
/
Volume(cu.m.)
Baht/cu.m.
9.50
0-10
(Not less than 90.00 Baht)
11-20
10.70
21-30
10.95
31-40
13.21
41-50
13.54
51-60
13.86
61-80
14.19
81-100
14.51
101-120
14.84
121-160
15.16
161-200
15.49
200
15.81
(over 200)
lv
89
= 5,669.27 baht
=228.17 baht
=5,897.44baht
2
15 30
2.1
2.1.1 12-24
(/)
(/)
2.4649
228.17
40.90
2.1.2 12
lvi
150 ( 1-150)
1.8047
250 ( 151-400)
2.7781
400 ( 401 )
2.9780
90
Fire Insurance
Kasalong Thai Massage does fire insurance with Office of Insurance Commission
with limits protection is 1,000,000 baht and insurance rate is 3,600 per month. It is a fix cost.
Sri Ayudhya General Insurance is protecting everything in our company and protect for 3
years.
lvii
Advertising costs
Kasalong Thai Massage will promote health center by ktdoilanradio of Chiang rai.
We hired a radio for 3000 baht per month and included the spots every hour.
lviii
91
Miscellaneous costs
lx
lxi
lix
92
lxii
lxiii
lxiv
93
Expend
Product
Units/month
Price
1 gallon
409
1 gallon
209
Cleaning the
bathroom3.78L
1 gallon
209
1 pack
940
1 pack(175)
1,625
1 pack300x12
990
telephone statement by
TOT Include Internet 6
MB
1 number
790
Advertising costs
3,000
Fire Insurance
3,600
Total
11,772
94
Chapter 7
Financial
Analysis
95
Kasalong Thai massage
Income Statement
31 decemder,2012
Year 1
Income
Statement
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Revenue
Sales
Cost of
raw matiral
Gross
Income
Operating
Expense
General &
Administra
tion
Utility
expenses
Depreciati
on
Miscellane
ous
expenses
Total
Operating
Expense
Income
before
interest &
tax
Tax
Expense
30%
Net
income
(loss) for
the year
Retain
Earning
769,500
712,500
741,000
741,000
741,000
741,000
769,500
741,000
741,000
769,500
712,500
769,500
8,949,000
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
688,700
631,700
660,200
660,200
660,200
660,200
688,700
660,200
660,200
688,700
631,700
688,700
7,979,400
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,537
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
127,317
70,317
98,817
98,817
98,817
98,817
127,317
98,817
98,817
127,317
70,317
127,317
1,242,799
38,194.98
21,094.98
29,644.98
29,644.98
29,644.98
29,644.98
38,194.98
29,644.98
29,644.98
38,194.98
21,094.98
38,194.98
372,839.72
89,121.61
49,221.61
69,171.61
69,171.61
69,171.61
69,171.61
89,121.61
69,171.61
69,171.61
89,121.61
49,221.61
89,121.61
869,959.36
89,121.61
138,343.23
207,514.84
276,686.45
345,858.07
415,029.68
504,151.29
573,322.90
642,494.52
731,616.13
780,837.74
869,959.36
869,959.36
96
Kasalong Thai massage
Income Statement
31 decemder,2013
Year 2 Income
Statement
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Revenue
Sales
Cost of raw
matiral
Gross Income
Operating
Expense
General &
Administration
Utility
expenses
Depreciation
Miscellaneous
expenses
Total
Operating
Expense
Income
before interest
& tax
Tax Expense
30%
Net income
(loss) for the
year
Retain Earning
988,000
912,000
1,026,000
988,000
988,000
988,000
1,026,000
988,000
988,000
988,000
988,000
1,026,000
11,894,000
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
907,200
831,200
945,200
907,200
907,200
907,200
945,200
907,200
907,200
907,200
907,200
945,200
10,924,400
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
345,817
269,817
383,817
345,817
345,817
345,817
383,817
345,817
345,817
345,817
345,817
383,817
4,187,799
103,744.98
80,944.98
115,144.98
103,744.98
103,744.98
103,744.98
115,144.98
103,744.98
103,744.98
103,744.98
103,744.98
115,144.98
1,256,339.72
242,071.61
188,871.61
268,671.61
242,071.61
242,071.61
242,071.61
268,671.61
242,071.61
242,071.61
242,071.61
242,071.61
268,671.61
2,931,459.36
1,112,030.97
1,300,902.58
1,569,574.20
1,811,645.81
2,053,717.42
2,295,789.03
2,564,460.65
2,806,532.26
3,048,603.87
3,290,675.49
3,532,747.10
3,801,418.71
3,801,418.71
97
Year 3
Income
Statement
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Revenue
Sales
Cost of raw
matiral
1,235,000
1,080,000
1,282,500
1,235,000
1,235,000
1,235,000
1,235,000
1,282,500
1,235,000
1,235,000
1,235,000
1,282,500
14,807,500
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
1,154,200
999,200
1,201,700
1,154,200
1,154,200
1,154,200
1,154,200
1,201,700
1,154,200
1,154,200
1,154,200
1,201,700
13,837,900
Operating
Expense
General &
Administration
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
Miscellaneous
expenses
Total Operating
Expense
Income before
interest & tax
Tax Expense
30%
Net income
(loss) for the
year
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
592,817
437,817
640,317
592,817
592,817
592,817
592,817
640,317
592,817
592,817
592,817
640,317
7,101,299
177,844.98
131,344.98
192,094.98
177,844.98
177,844.98
177,844.98
177,844.98
192,094.98
177,844.98
177,844.98
177,844.98
192,094.98
2,130,389.72
414,971.61
306,471.61
448,221.61
414,971.61
414,971.61
414,971.61
414,971.61
448,221.61
414,971.61
414,971.61
414,971.61
448,221.61
4,970,909.36
4,216,390.33
4,522,861.94
4,971,083.55
5,386,055.16
5,801,026.78
6,215,998.39
6,630,970.00
7,079,191.62
7,494,163.23
7,909,134.84
8,324,106.46
8,772,328.07
8,772,328.07
Retain Earning
98
Kasalong Thai massage
Income Statement
31 decemder,2015
Year 4
Income
Statemnt
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,235,000
1,080,000
1,282,500
1,187,500
1,282,500
1,235,000
1,235,000
1,282,500
1,235,000
1,235,000
1,235,000
1,235,000
14,760,000
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
1,154,200
999,200
1,201,700
1,106,700
1,201,700
1,154,200
1,154,200
1,201,700
1,154,200
1,154,200
1,154,200
1,154,200
13,790,400
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
592,817
437,817
640,317
545,317
640,317
592,817
592,817
640,317
592,817
592,817
592,817
592,817
7,053,799
177,844.98
131,344.98
192,094.98
163,594.98
192,094.98
177,844.98
177,844.98
192,094.98
177,844.98
177,844.98
177,844.98
177,844.98
2,116,139.72
414,971.61
306,471.61
448,221.61
9,187,299.68
9,493,771.29
9,941,992.91
381,721.61
10,323,714.5
2
448,221.61
10,771,936.1
3
414,971.61
11,186,907.7
5
414,971.61
11,601,879.3
6
448,221.61
12,050,100.9
7
414,971.61
12,465,072.5
9
414,971.61
12,880,044.2
0
414,971.61
13,295,015.8
1
414,971.61
13,709,987.4
2
4,937,659.36
13,709,987.4
2
Revenue
Sales
Cost of raw
matiral
Gross
Income
Operating
Expense
General &
Administratio
n
Utility
expenses
Depreciation
Miscellaneou
s expenses
Total
Operating
Expense
Income
before
interest &
tax
Tax Expense
30%
Net income
(loss) for the
year
Retain
Earning
99
Year5
Income
Statement
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
1,282,500
1,187,500
1,235,000
1,235,000
1,282,500
1,187,500
1,282,500
1,282,500
80,800
80,800
80,800
80,800
80,800
80,800
80,800
1,201,700
1,106,700
1,154,200
1,154,200
1,201,700
1,106,700
543,500
543,500
543,500
543,500
543,500
6,711.41
6,711.41
6,711.41
6,711.41
22,821.03
22,821.03
22,821.03
11,172
11,172
561,383
SEP
OCT
NOV
DEC
Total
1,187,500
1,282,500
1,235,000
1,235,000
14,915,000
80,800
80,800
80,800
80,800
80,800
969,600
1,201,700
1,201,700
1,106,700
1,201,700
1,154,200
1,154,200
13,945,400
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
640,317
545,317
592,817
592,817
640,317
545,317
640,317
640,317
545,317
640,317
592,817
592,817
7,208,799
192,094.98
163,594.98
177,844.98
177,844.98
192,094.98
163,594.98
192,094.98
192,094.98
163,594.98
192,094.98
177,844.98
177,844.98
2,162,639.72
448,221.61
14,158,209.0
4
381,721.61
14,539,930.6
5
414,971.61
14,954,902.2
6
414,971.61
15,369,873.8
8
448,221.61
381,721.61
448,221.61
15,818,095.49
16,199,817.10
448,221.61
16,648,038.7
2
381,721.61
17,477,981.9
4
448,221.61
17,926,203.5
5
414,971.61
18,341,175.1
7
414,971.61
18,756,146.7
8
5,046,159.36
18,756,146.7
8
Revenue
Sales
Cost of raw
matiral
Gross
Income
Operating
Expense
General &
Administratio
n
Utility
expenses
Depreciation
Miscellaneou
s expenses
Total
Operating
Expense
Income
before
interest &
tax
Tax Expense
30%
Net income
(loss) for the
year
Retain
Earning
17,096,260.33
100
Kasalong Thai massage
Cash flow
31 decemder,2012
JAN
Cash flow
from
operating
activity
Cash
received
Cash received
on cash sale
Adjust
depreciation
Total cash
received
Cash paid
Cash paid for
cost of raw
matiral
Cash paid for
operating
expense
Cash paid for
income tax
Total cash
paid
Net cash
flow from
operating
activity
Cash flow
from
investment
activity
Cash
received
Cash received
from sale
Total cash
received
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
769,500
712,500
741,000
741,000
741,000
741,000
769,500
741,000
741,000
769,500
712,500
769,500
8,949,000
0.00
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
251,031.37
769,500
735,321
763,821
763,821
763,821
763,821
792,321
763,821
763,821
792,321
735,321
792,321
9,200,031
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
38,194.98
21,094.98
29,644.98
29,644.98
29,644.98
29,644.98
38,194.98
29,644.98
29,644.98
38,194.98
21,094.98
38,194.98
372,839.72
680,378
663,278
671,828
671,828
671,828
671,828
680,378
671,828
671,828
680,378
663,278
680,378
8,079,041
89,122
72,043
91,993
91,993
91,993
91,993
111,943
91,993
91,993
111,943
72,043
111,943
1,120,991
101
Cash paid
Cash paid
investment on
operating and
administratio
n
Total cash
paid
Net cash
flow from
investment
activity
Cash flow
from
financing
activity
Cash
received
Borrowing
cash
Total cash
received
Cash paid
Cash paid for
Divident
Total cash
paid
Net cash
flow from
Financing
activity
Net increase/
decrease in
cash
Beginning
cash
Ending cash
5,277,514
3,911,762
5,277,514
3,911,762
-5,277,514
3,911,762
5,000,000
5,000,000
5,000,000
5,000,000
0.00
0.00
5,000,000
5,000,000
-188,392
72,043
91,993
91,993
91,993
91,993
111,943
91,993
91,993
111,943
72,043
111,943
-188,392
-188,392
-116,350
-116,350
-24,357
-24,357
67,636
67,636
159,628
159,628
251,621
251,621
363,564
363,564
455,556
455,556
547,549
547,549
659,491
659,491
731,534
731,534
843,477
843,477
102
Kasalong Thai massage
Cash flow
31 decemder,2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
988,000
912,000
1,026,000
988,000
988,000
988,000
1,026,000
988,000
988,000
988,000
988,000
1,026,000
11,894,000
Adjust depreciation
0.00
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
251,031.37
988,000.0
0
934,821.0
3
1,048,821.
03
1,010,821.
03
1,010,821.
03
1,010,821.
03
1,048,821.
03
1,010,821.
03
1,010,821.
03
1,010,821.
03
1,010,821.
03
1,048,821.
03
12,145,031
.37
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
103,744.9
8
745,928
80,944.98
723,128
115,144.9
8
757,328
103,744.9
8
745,928
103,744.9
8
745,928
103,744.9
8
745,928
115,144.9
8
757,328
103,744.9
8
745,928
103,744.9
8
745,928
103,744.9
8
745,928
103,744.9
8
745,928
115,144.9
8
757,328
1,006,816.
50
8,962,541
242,071.6
1
211,692.6
5
291,492.6
5
264,892.6
5
264,892.6
5
264,892.6
5
291,492.6
5
264,892.6
5
264,892.6
5
264,892.6
5
264,892.6
5
291,492.6
5
3,182,490.
72
Cash paid
103
Cash paid
Cash paid
Total cash paid
0.00
242,071.6
1
843,477
211,692.6
5
1,085,548.
37
1,297,241.
02
291,492.6
5
1,297,241.
02
1,588,733.
67
264,892.6
5
1,588,733.
67
1,853,626.
31
264,892.6
5
1,853,626.
31
2,118,518.
96
264,892.6
5
2,118,518.
96
2,383,411.
61
291,492.6
5
2,383,411.
61
2,674,904.
25
264,892.6
5
2,674,904.
25
2,939,796.
90
264,892.6
5
2,939,796.
90
3,204,689.
54
264,892.6
5
3,204,689.
54
3,469,582.
19
264,892.6
5
3,469,582.
19
3,734,474.
84
291,492.6
5
3,734,474.
84
4,025,967.
48
4,025,967.
48
Beginning cash
Ending cash
1,085,548.
37
104
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,235,000
1,080,00
0
22,821.0
3
1,102,82
1
1,282,500
1,235,00
0
22,821.0
3
1,257,82
1
1,235,000
1,235,00
0
22,821.0
3
1,257,82
1
1,235,00
0
22,821.0
3
1,257,82
1
1,282,50
0
22,821.0
3
1,305,32
1
1,235,00
0
22,821.0
3
1,257,82
1
1,235,00
0
22,821.0
3
1,257,82
1
1,235,00
0
22,821.0
3
1,257,82
1
1,282,50
0
22,821.0
3
1,305,32
1
14,807,500
1,235,000
22,821.03
1,305,321
22,821.03
1,257,821
251,031.37
15,058,531
Cash paid
Cash paid for cost of raw matiral
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
177,844.98
820,028
131,344.
98
773,528
192,094.9
8
834,278
177,844.
98
820,028
177,844.9
8
820,028
177,844.
98
820,028
177,844.
98
820,028
192,094.
98
834,278
177,844.
98
820,028
177,844.
98
820,028
177,844.
98
820,028
192,094.
98
834,278
1,880,866.
50
9,836,591
414,972
329,293
471,043
437,793
437,793
437,793
437,793
471,043
437,793
437,793
437,793
471,043
5,221,941
Cash paid
105
Cash paid investment on operating and
administration
Total cash paid
Borrowing cash
Cash paid
0.00
0.00
0.00
414,972
329,293
471,043
437,793
437,793
437,793
437,793
471,043
437,793
437,793
437,793
471,043
5,221,941
Beginning cash
4,025,967.4
8
4,440,939
4,440,93
9
4,770,23
2
4,770,232
5,241,27
4
5,679,06
7
5,679,067
6,116,86
0
6,554,65
2
6,554,65
2
6,992,44
5
6,992,44
5
7,463,48
8
7,463,48
8
7,901,28
0
7,901,28
0
8,339,07
3
8,339,07
3
8,776,86
6
8,776,86
6
9,247,90
8
Cash paid
Ending cash
5,241,274
6,116,860
9,247,908
106
Kasalong Thai massage
Cash flow
31 decemder,2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,235,000
1,080,000
1,282,500
1,187,500
1,282,500
1,235,000
1,235,000
1,282,500
1,235,000
1,235,000
1,235,000
1,235,000
14,760,000
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
251,031.37
1,235,000
1,102,821
1,305,321
1,210,321
1,305,321
1,257,821
1,257,821
1,305,321
1,257,821
1,257,821
1,257,821
1,257,821
15,011,031
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
177,844.98
131,344.98
192,094.98
163,594.98
192,094.98
177,844.98
177,844.98
192,094.98
177,844.98
177,844.98
177,844.98
177,844.98
1,866,682.80
820,028
773,528
834,278
805,778
834,278
820,028
820,028
834,278
820,028
820,028
820,028
820,028
9,822,341
414,972
329,293
471,043
404,543
471,043
437,793
437,793
471,043
437,793
437,793
437,793
437,793
5,188,691
107
0.00
0.00
0.00
414,972
329,293
471,043
404,543
471,043
437,793
437,793
471,043
437,793
437,793
437,793
437,793
5,188,691
9,247,908
9,662,880
9,992,172
10,463,215
10,867,758
11,338,800
11,776,593
12,214,386
12,685,428
13,123,221
13,561,014
13,998,806
9,662,880
9,992,172
10,463,215
10,867,758
11,338,800
11,776,593
12,214,386
12,685,428
13,123,221
13,561,014
13,998,806
14,436,599
14,436,599
108
Kasalong Thai massage
Cash flow
31 decemder,2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,282,500
1,187,50
0
22,821.0
3
1,210,32
1
1,235,00
0
22,821.0
3
1,257,82
1
1,235,00
0
22,821.0
3
1,257,82
1
1,282,50
0
22,821.0
3
1,305,32
1
1,187,50
0
22,821.0
3
1,210,32
1
1,282,50
0
22,821.0
3
1,305,32
1
1,282,50
0
22,821.0
3
1,305,32
1
1,187,50
0
22,821.0
3
1,210,32
1
1,282,500
1,235,00
0
22,821.0
3
1,257,82
1
1,235,000
14,915,000
22,821.03
251,031.37
1,257,821
15,166,031
1,282,500
22,821.03
1,305,321
Cash paid
Cash paid for cost of raw matiral
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
192,094.98
834,278
163,594.
98
805,778
177,844.
98
820,028
177,844.
98
820,028
192,094.
98
834,278
163,594.
98
805,778
192,094.
98
834,278
192,094.
98
834,278
163,594.
98
805,778
192,094.9
8
834,278
177,844.
98
820,028
177,844.9
8
820,028
1,913,013.
30
9,619,214
448,222
404,543
437,793
437,793
471,043
404,543
471,043
471,043
404,543
471,043
437,793
437,793
5,297,191
Cash received
Cash paid
109
0.00
5,000,000
0.00
5,000,000
0.00
448,222
404,543
437,793
437,793
471,043
404,543
471,043
471,043
404,543
471,043
437,793
Beginning cash
14,436,599
Ending cash
14,884,821
14,884,8
21
15,289,3
63
15,289,3
63
15,727,1
56
15,727,1
56
16,164,9
48
16,164,9
48
16,635,9
91
16,635,9
91
17,040,5
34
17,040,5
34
17,511,5
76
17,511,5
76
17,982,6
19
17,982,6
19
18,387,1
62
18,387,16
2
18,858,20
4
18,858,2
04
19,295,9
97
5,000,000
4,562,207
19,295,99
7
14,733,79
0
Cash paid
297,191
14,733,790
110
Kasalong Thai massage
Balance sheet
31 decemder,2012
Balance Sheet Year 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
-188,392
-116,350
-24,357
67,636
159,628
251,621
363,564
455,556
547,549
659,491
731,534
843,477
-188,392
-116,350
-24,357
67,636
159,628
251,621
363,564
455,556
547,549
659,491
731,534
843,477
5,277,514
5,254,693
5,231,872
5,209,051
5,186,230
5,163,409
5,140,588
5,117,767
5,094,946
5,072,125
5,049,304
5,026,483
5,277,514
5,254,693
5,231,872
5,209,051
5,186,230
5,163,409
5,140,588
5,117,767
5,094,946
5,072,125
5,049,304
5,026,483
Total Asset
5,089,122
5,138,343
5,207,515
5,276,686
5,345,858
5,415,030
5,504,151
5,573,323
5,642,495
5,731,616
5,780,838
5,869,959
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
89,121.61
138,343.23
207,514.84
276,686.45
345,858.07
415,029.68
504,151.29
573,322.90
642,494.52
731,616.13
780,837.74
869,959.36
Owner Equity
Total Equity
89,121.61
138,343.23
207,514.84
276,686.45
345,858.07
415,029.68
504,151.29
573,322.90
642,494.52
731,616.13
780,837.74
869,959.36
5,089,122
5,138,343
5,207,515
5,276,686
5,345,858
5,415,030
5,504,151
5,573,323
5,642,495
5,731,616
5,780,838
5,869,959
Asset
Current Asset
Fixed Asset
Equity
111
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
1,085,548.37
1,085,548.37
1,588,733.
67
1,588,733.
67
1,853,626.
31
1,853,626.
31
2,118,518.
96
2,118,518.
96
2,383,411.
61
2,383,411.
61
2,674,904.25
1,297,241.
02
1,297,241.
02
2,939,796.
90
2,939,796.
90
3,204,689.
54
3,204,689.
54
3,469,582.
19
3,469,582.
19
3,734,474.
84
3,734,474.
84
4,025,967.
48
4,025,967.
48
Asset
Current Asset
2,674,904.25
Fixed Asset
Operating and Admin fixed asset
5,026,483
5,003,662
4,980,841
4,958,019
4,935,198
4,912,377
4,889,556
4,866,735
4,843,914
4,821,093
4,798,272
4,775,451
5,026,483
5,003,662
4,980,841
4,958,019
4,935,198
4,912,377
4,889,556
4,866,735
4,843,914
4,821,093
4,798,272
4,775,451
Total Asset
6,112,030.97
6,300,902.
58
6,569,574.
20
6,811,645.
81
7,053,717.
42
7,295,789.
03
7,564,460.65
7,806,532.
26
8,048,603.
87
8,290,675.
49
8,532,747.
10
8,801,418.
71
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
1,112,030.97
-
1,569,574.
20
-
1,811,645.
81
-
2,053,717.
42
-
2,295,789.
03
-
2,564,460.65
Owner Equity
1,300,902.
58
-
2,806,532.
26
-
3,048,603.
87
-
3,290,675.
49
-
3,532,747.
10
-
3,801,418.
71
-
Total Equity
1,112,030.97
6,112,030.97
1,569,574.
20
6,569,574.
20
1,811,645.
81
6,811,645.
81
2,053,717.
42
7,053,717.
42
2,295,789.
03
7,295,789.
03
2,564,460.65
1,300,902.
58
6,300,902.
58
2,806,532.
26
7,806,532.
26
3,048,603.
87
8,048,603.
87
3,290,675.
49
8,290,675.
49
3,532,747.
10
8,532,747.
10
3,801,418.
71
8,801,418.
71
Equity
7,564,460.65
112
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
4,440,939
4,770,232
5,241,274
5,679,067
6,116,860
6,554,652
6,992,445
7,463,488
7,901,280
8,339,073
8,776,866
9,247,908
4,440,939
4,770,232
5,241,274
5,679,067
6,116,860
6,554,652
6,992,445
7,463,488
7,901,280
8,339,073
8,776,866
9,247,908
4,775,451
4,752,630
4,729,809
4,706,988
4,684,167
4,661,346
4,638,525
4,615,704
4,592,883
4,570,062
4,547,241
4,524,420
4,775,451
4,752,630
4,729,809
4,706,988
4,684,167
4,661,346
4,638,525
4,615,704
4,592,883
4,570,062
4,547,241
4,524,420
Total Asset
9,216,390
9,522,862
9,971,084
10,386,055
10,801,027
11,215,998
11,630,970
12,079,192
12,494,163
12,909,135
13,324,106
13,772,328
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
4,216,390.33
Owner Equity
4,522,861.9
4
-
4,971,083.5
5
-
5,386,055.1
6
-
5,801,026.7
8
-
6,215,998.3
9
-
6,630,970.0
0
-
7,079,191.6
2
-
7,494,163.
23
-
7,909,134.8
4
-
8,324,106.4
6
-
8,772,328.0
7
-
Total Equity
4,216,390.33
9,216,390.33
4,522,861.9
4
9,522,861.9
4
4,971,083.5
5
9,971,083.5
5
5,386,055.1
6
10,386,055.
16
5,801,026.7
8
10,801,026.
78
6,215,998.3
9
11,215,998.
39
6,630,970.0
0
11,630,970.
00
7,079,191.6
2
12,079,191.
62
7,494,163.
23
12,494,163
.23
7,909,134.8
4
12,909,134.
84
8,324,106.4
6
13,324,106.
46
8,772,328.0
7
13,772,328.
07
Asset
Current Asset
Fixed Asset
Equity
113
Kasalong Thai massage
Balance sheet
31 decemder,2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
9,662,880
9,992,172
10,463,215
10,867,758
11,338,800
11,776,593
12,214,386
12,685,428
13,123,221
13,561,014
13,998,806
14,436,599
9,662,880
9,992,172
10,463,215
10,867,758
11,338,800
11,776,593
12,214,386
12,685,428
13,123,221
13,561,014
13,998,806
14,436,599
4,524,420
4,501,599
4,478,778
4,455,957
4,433,136
4,410,315
4,387,494
4,364,673
4,341,852
4,319,031
4,296,210
4,273,388
4,524,420
4,501,599
4,478,778
4,455,957
4,433,136
4,410,315
4,387,494
4,364,673
4,341,852
4,319,031
4,296,210
4,273,388
Total Asset
14,187,300
14,493,771
14,941,993
15,323,715
15,771,936
16,186,908
16,601,879
17,050,101
17,465,073
17,880,044
18,295,016
18,709,987
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
9,187,299.6
8
-
9,493,771.2
9
-
9,941,992.9
1
-
10,323,714.
52
-
10,771,936.
13
-
11,186,907.7
5
-
11,601,879.
36
-
12,050,100.
97
-
12,465,072.
59
-
12,880,044.
20
-
13,295,015.
81
-
13,709,987.
42
-
9,187,299.6
8
14,187,299.
68
9,493,771.2
9
14,493,771.
29
9,941,992.9
1
14,941,992.
91
10,323,714.
52
15,323,714.
52
10,771,936.
13
15,771,936.
13
11,186,907.7
5
16,186,907.7
5
11,601,879.
36
16,601,879.
36
12,050,100.
97
17,050,100.
97
12,465,072.
59
17,465,072.
59
12,880,044.
20
17,880,044.
20
13,295,015.
81
18,295,015.
81
13,709,987.
42
18,709,987.
42
Asset
Current Asset
Fixed Asset
Equity
Retain Earning
Owner Equity
Total Equity
Total Liability & Equity
114
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
14,884,821
15,289,363
15,727,156
16,164,948
16,635,991
17,040,534
17,511,576
17,982,619
18,387,162
18,858,204
19,295,997
14,733,790
14,884,821
15,289,363
15,727,156
16,164,948
16,635,991
17,040,534
17,511,576
17,982,619
18,387,162
18,858,204
19,295,997
14,733,790
4,273,388
4,250,567
4,227,746
4,204,925
4,182,104
4,159,283
4,136,462
4,113,641
4,090,820
4,067,999
4,045,178
4,022,357
4,273,388
4,250,567
4,227,746
4,204,925
4,182,104
4,159,283
4,136,462
4,113,641
4,090,820
4,067,999
4,045,178
4,022,357
Total Asset
19,158,209
19,539,931
19,954,902
20,369,874
20,818,095
21,199,817
21,648,039
22,096,260
22,477,982
22,926,204
23,341,175
18,756,147
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
14,158,209.
04
-
14,539,930.
65
-
14,954,902.
26
-
15,369,873.
88
-
15,818,095.
49
-
16,199,817.
10
-
16,648,038.
72
-
17,096,260.
33
-
17,477,981.
94
-
17,926,203.5
5
-
18,341,175.
17
-
18,756,146.
78
-
14,158,209.
04
19,158,209.
04
14,539,930.
65
19,539,930.
65
14,954,902.
26
19,954,902.
26
15,369,873.
88
20,369,873.
88
15,818,095.
49
20,818,095.
49
16,199,817.
10
21,199,817.
10
16,648,038.
72
21,648,038.
72
17,096,260.
33
22,096,260.
33
17,477,981.
94
22,477,981.
94
17,926,203.5
5
22,926,203.5
5
18,341,175.
17
23,341,175.
17
18,756,146.
78
18,756,146.
78
Asset
Current Asset
Fixed Asset
Equity
Retain Earning
Owner Equity
Total Equity
Total Liability & Equity
115
decrease 5%
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
731,025
676,875
703,950
703,950
703,950
703,950
731,025
703,950
703,950
731,025
676,875
731,025
8,501,550
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
650,225
596,075
623,150
623,150
623,150
623,150
650,225
623,150
623,150
650,225
596,075
650,225
7,531,950
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,537
Depreciation
22,832.93
22,832.93
22,832.93
22,832.93
22,832.93
22,832.93
22,832.93
22,832.93
22,832.93
22,832.93
22,832.93
273,995.16
Miscellaneous expenses
11,172
22,832.9
3
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
88,842
34,692
61,767
61,767
61,767
61,767
88,842
61,767
61,767
88,842
34,692
88,842
795,349
26,652.48
0.00
0.00
0.00
0.00
0.00
26,652.48
0.00
0.00
26,652.48
0.00
26,652.48
106,609.91
62,189.11
61,766.59
61,766.59
61,766.59
61,766.59
62,189.11
61,766.59
61,766.59
62,189.11
34,691.59
62,189.11
688,739.17
Retain Earning
62,189.11
34,691.5
9
96,880.7
0
158,647.29
220,413.8
8
282,180.4
7
343,947.0
6
406,136.1
8
467,902.77
529,669.3
6
591,858.4
7
626,550.0
6
688,739.17
688,739.17
Revenue
Operating Expense
116
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
938,600
866,400
974,700
938,600
938,600
938,600
974,700
938,600
938,600
938,600
938,600
974,700
11,299,300
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
857,800
785,600
893,900
857,800
857,800
857,800
893,900
857,800
857,800
857,800
857,800
893,900
10,329,700
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
22,821.0
3
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
296,417
224,217
332,517
296,417
296,417
296,417
332,517
296,417
296,417
296,417
296,417
332,517
3,593,099
88,924.9
8
207,491.
61
896,230.
79
67,264.98
99,754.98
88,924.98
88,924.98
88,924.98
99,754.98
88,924.98
88,924.98
88,924.98
88,924.98
99,754.98
156,951.6
1
1,053,182.
40
232,761.6
1
1,285,944.
01
207,491.6
1
1,493,435.
62
207,491.61
207,491.61
207,491.61
207,491.61
232,761.61
1,908,418.
85
2,348,672.
08
2,556,163.
69
207,491.6
1
2,763,655.
30
207,491.61
1,700,927.
24
232,761.6
1
2,141,180.
46
2,971,146.9
2
3,203,908.
53
1,077,929.
72
2,515,169.
36
3,203,909
Revenue
Operating Expense
117
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,173,250
1,026,000
1,218,375
1,173,250
1,173,250
1,173,250
1,173,250
1,218,375
1,173,250
1,173,250
1,173,250
1,218,375
14,067,125
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
1,092,450
945,200
1,137,575
1,092,450
1,092,450
1,092,450
1,092,450
1,137,575
1,092,450
1,092,450
1,092,450
1,137,575
13,097,525
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
531,067
383,817
576,192
531,067
531,067
531,067
531,067
576,192
531,067
531,067
531,067
576,192
6,360,924
159,319.9
8
371,746.6
1
3,575,655.
14
115,144.9
8
268,671.6
1
3,844,326.
75
172,857.48
159,319.9
8
371,746.6
1
4,619,407.
48
159,319.9
8
371,746.6
1
4,991,154.
09
159,319.98
159,319.98
371,746.61
403,334.11
5,362,900.
71
5,734,647.
32
159,319.9
8
371,746.6
1
6,881,474.
66
172,857.48
371,746.61
159,319.9
8
371,746.6
1
6,509,728.
05
159,319.98
371,746.61
172,857.4
8
403,334.1
1
6,137,981.
43
7,253,221.
27
7,656,555.
38
1,908,277.2
2
4,452,646.8
6
7,656,555.3
8
Revenue
Operating Expense
403,334.11
4,247,660.
87
118
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,173,250
1,026,000
1,218,375
1,128,125
1,218,375
1,173,250
1,173,250
1,218,375
1,173,250
1,173,250
1,173,250
1,173,250
14,022,000
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
1,092,450
945,200
1,137,575
1,047,325
1,137,575
1,092,450
1,092,450
1,137,575
1,092,450
1,092,450
1,092,450
1,092,450
13,052,400
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
531,067
383,817
576,192
485,942
576,192
531,067
531,067
576,192
531,067
531,067
531,067
531,067
6,315,799
159,319.9
8
371,746.6
1
8,028,302.
00
115,144.9
8
268,671.6
1
8,296,973.
61
172,857.4
8
403,334.1
1
8,700,307.
72
145,782.4
8
340,159.1
1
9,040,466.
84
172,857.48
159,319.98
159,319.98
172,857.48
159,319.98
159,319.98
159,319.98
159,319.98
403,334.11
371,746.61
371,746.61
403,334.11
371,746.61
371,746.61
371,746.61
371,746.61
9,443,800.
95
9,815,547.
56
10,187,294
.18
10,590,628
.29
10,962,374
.90
11,334,121
.51
11,705,868
.13
12,077,614
.74
1,894,739.
72
4,421,059.
36
12,077,614
.74
Revenue
Operating Expense
119
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,218,375
1,128,125
1,173,250
1,173,250
1,218,375
1,128,125
1,218,375
1,218,375
1,128,125
1,218,375
1,173,250
1,173,250
14,169,250
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
1,137,575
1,047,325
1,092,450
1,092,450
1,137,575
1,047,325
1,137,575
1,137,575
1,047,325
1,137,575
1,092,450
1,092,450
13,199,650
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
576,192
485,942
531,067
531,067
576,192
485,942
576,192
576,192
485,942
576,192
531,067
531,067
6,463,049
172,857.48
159,319.98
172,857.4
8
403,334.1
1
15,114,76
2.64
159,319.98
159,319.98
340,159.11
403,334.11
371,746.61
371,746.61
12,480,948
.85
172,857.4
8
403,334.1
1
14,711,42
8.53
172,857.48
Retain Earning
172,857.4
8
403,334.1
1
13,967,93
5.31
145,782.48
403,334.11
159,319.9
8
371,746.6
1
13,564,60
1.19
145,782.48
145,782.4
8
340,159.1
1
12,821,10
7.97
15,454,921.
76
15,858,255.
87
16,230,002
.48
16,601,749
.10
1,938,914.
72
4,524,134.
36
16,601,749
.10
Revenue
Operating Expense
371,746.61
13,192,854.
58
340,159.11
14,308,094.
42
120
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
731,025
676,875
703,950
703,950
703,950
703,950
731,025
703,950
703,950
731,025
676,875
731,025
8,501,550
Adjust depreciation
0.00
731,025
22,821.0
3
699,696
22,821.0
3
726,771
22,821.0
3
726,771
22,821.0
3
726,771
22,821.0
3
726,771
22,821.0
3
753,846
22,821.0
3
726,771
22,821.0
3
726,771
22,821.0
3
753,846
22,821.0
3
699,696
22,821.0
3
753,846
251,031.3
7
8,752,581
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
26,652.48
0.00
0.00
0.00
0.00
0.00
0.00
0.00
668,836
642,183
642,183
642,183
642,183
642,183
642,183
642,183
26,652.4
8
668,836
0.00
26,652.4
8
668,836
642,183
26,652.4
8
668,836
123,221.4
0
7,812,811
62,189
57,513
84,588
84,588
84,588
84,588
85,010
84,588
84,588
85,010
57,513
85,010
939,771
Cash paid
5,300,335
5,300,335
5,300,335
5,300,335
121
5,300,335
5,300,335
Borrowing cash
5,000,000
5,000,000
5,000,000
5,000,000
0.00
0.00
5,000,000
5,000,000
-238,146
Cash paid
Beginning cash
Ending cash
-238,146
57,513
84,588
84,588
84,588
84,588
85,010
84,588
84,588
85,010
57,513
85,010
-238,146
-180,633
-96,046
-11,458
73,130
157,717
242,727
327,315
411,903
496,913
554,425
-180,633
-96,046
-11,458
73,130
157,717
242,727
327,315
411,903
496,913
554,425
639,436
639,436
122
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
938,600
866,400
974,700
938,600
938,600
938,600
974,700
938,600
938,600
938,600
938,600
974,700
11,299,300
Adjust depreciation
0.00
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
251,031.37
938,600.0
0
889,221.0
3
997,521.0
3
961,421.0
3
961,421.0
3
961,421.0
3
997,521.0
3
961,421.0
3
961,421.0
3
961,421.0
3
961,421.0
3
997,521.0
3
11,550,331.
37
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
88,924.98
67,264.98
99,754.98
88,924.98
88,924.98
88,924.98
99,754.98
88,924.98
88,924.98
88,924.98
88,924.98
99,754.98
731,108
709,448
741,938
731,108
731,108
731,108
741,938
731,108
731,108
731,108
731,108
741,938
1,077,929.7
2
8,784,131
207,491.6
1
179,772.6
5
255,582.6
5
230,312.6
5
230,312.6
5
230,312.6
5
255,582.6
5
230,312.6
5
230,312.6
5
230,312.6
5
230,312.6
5
255,582.6
5
2,766,200.7
2
Cash paid
123
-
Borrowing cash
207,491.6
1
639,436
179,772.6
5
846,927.1
5
1,026,699.
80
255,582.6
5
1,026,699.
80
1,282,282.
44
230,312.6
5
1,282,282.
44
1,512,595.
09
230,312.6
5
1,512,595.
09
1,742,907.
74
230,312.6
5
1,742,907.
74
1,973,220.
38
255,582.6
5
1,973,220.
38
2,228,803.
03
230,312.6
5
2,228,803.
03
2,459,115.
68
230,312.6
5
2,459,115.
68
2,689,428.
32
230,312.6
5
2,689,428.
32
2,919,740.
97
230,312.6
5
2,919,740.
97
3,150,053.
62
255,582.6
5
3,150,053.
62
3,405,636.
26
2,766,200.7
2
Cash paid
Beginning cash
Ending cash
846,927.1
5
3,405,636.2
6
124
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,173,250
1,026,00
0
22,821.0
3
1,048,82
1
1,218,37
5
22,821.0
3
1,241,19
6
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
1,218,37
5
22,821.0
3
1,241,19
6
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
1,218,37
5
22,821.0
3
1,241,19
6
14,067,125
1,173,250
251,031.37
14,318,156
Cash paid
Cash paid for cost of raw matiral
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
159,319.98
801,503
172,857.
48
815,041
159,319.
98
801,503
159,319.
98
801,503
159,319.
98
801,503
159,319.
98
801,503
172,857.
48
815,041
159,319.
98
801,503
159,319.
98
801,503
159,319.
98
801,503
172,857.
48
815,041
1,908,277.22
115,144.
98
757,328
371,747
291,493
426,155
394,568
394,568
394,568
394,568
426,155
394,568
394,568
394,568
426,155
4,703,678
9,614,478
Cash paid
125
Cash paid investment on operating and
administration
Total cash paid
Borrowing cash
0.00
0.00
0.00
0.00
0.000
0.000
371,747
291,493
426,155
394,568
394,568
394,568
394,568
426,155
394,568
394,568
394,568
426,155
4,703,678
Beginning cash
3,405,636.2
6
3,777,383
3,777,38
3
4,068,87
6
4,068,87
6
4,495,03
1
4,495,03
1
4,889,59
8
4,889,59
8
5,284,16
6
5,284,16
6
5,678,73
4
5,678,73
4
6,073,30
1
6,073,30
1
6,499,45
6
6,499,45
6
6,894,02
4
6,894,02
4
7,288,59
2
7,288,59
2
7,683,15
9
7,683,15
9
8,109,31
4
Cash paid
Ending cash
8,109,314
126
Kasalong Thai massage
Cash flow
31 decemder,2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,173,250
1,026,00
0
22,821.0
3
1,048,82
1
1,218,37
5
22,821.0
3
1,241,19
6
1,128,12
5
22,821.0
3
1,150,94
6
1,218,37
5
22,821.0
3
1,241,19
6
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
1,218,37
5
22,821.0
3
1,241,19
6
1,173,250
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
14,022,000
1,173,250
22,821.03
1,196,071
251,031.37
14,273,031
Cash paid
Cash paid for cost of raw matiral
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
159,319.98
801,503
115,144.
98
757,328
172,857.
48
815,041
145,782.
48
787,966
172,857.
48
815,041
159,319.
98
801,503
159,319.
98
801,503
172,857.
48
815,041
159,319.9
8
801,503
159,319.
98
801,503
159,319.
98
801,503
159,319.
98
801,503
1,894,739.7
2
9,600,941
371,747
291,493
426,155
362,980
426,155
394,568
394,568
426,155
394,568
394,568
394,568
394,568
4,672,091
Cash received
Cash paid
127
0.00
0.00
0.00
0.00
0.00
0.00
371,747
291,493
426,155
362,980
426,155
394,568
394,568
426,155
394,568
394,568
394,568
394,568
4,672,091
Beginning cash
8,109,314
Ending cash
8,481,061
8,481,06
1
8,772,55
4
8,772,55
4
9,198,70
9
9,198,70
9
9,561,68
9
9,561,68
9
9,987,84
4
9,987,84
4
10,382,4
12
10,382,4
12
10,776,9
79
10,776,9
79
11,203,1
35
11,203,13
5
11,597,70
2
11,597,7
02
11,992,2
70
11,992,2
70
12,386,8
38
12,386,8
38
12,781,4
05
Cash paid
12,781,405
128
Kasalong Thai massage
Cash flow
31 decemder,2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,218,375
1,128,12
5
22,821.0
3
1,150,94
6
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
1,218,37
5
22,821.0
3
1,241,19
6
1,128,12
5
22,821.0
3
1,150,94
6
1,218,37
5
22,821.0
3
1,241,19
6
1,218,37
5
22,821.0
3
1,241,19
6
1,128,12
5
22,821.0
3
1,150,94
6
1,218,37
5
22,821.0
3
1,241,19
6
1,173,25
0
22,821.0
3
1,196,07
1
1,173,25
0
22,821.0
3
1,196,07
1
14,169,250
1,218,375
251,031.37
14,420,281
Cash paid
Cash paid for cost of raw matiral
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
172,857.48
815,041
145,782.
48
787,966
159,319.
98
801,503
159,319.
98
801,503
172,857.
48
815,041
145,782.
48
787,966
172,857.
48
815,041
172,857.
48
815,041
145,782.
48
787,966
172,857.
48
815,041
159,319.
98
801,503
159,319.
98
801,503
1,938,914.7
2
1,196,071
403,334
362,980
394,568
394,568
426,155
362,980
426,155
426,155
362,980
426,155
394,568
394,568
4,775,166
Cash received
Cash paid
129
0.00
0.00
0.00
0.00
403,334
362,980
394,568
394,568
426,155
362,980
426,155
426,155
362,980
426,155
394,568
Beginning cash
12,781,405
Ending cash
13,184,739
13,184,7
39
13,547,7
19
13,547,7
19
13,942,2
87
13,942,2
87
14,336,8
55
14,336,8
55
14,763,0
10
14,763,0
10
15,125,9
90
15,125,9
90
15,552,1
45
15,552,1
45
15,978,3
00
15,978,3
00
16,341,2
80
16,341,2
80
16,767,4
36
16,767,4
36
17,162,0
03
5,000,00
0
5,000,00
0
5,000,00
0
4,605,43
2
17,162,0
03
12,556,5
71
Cash paid
0.00
0.00
-224,834
12,556,571
130
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
-238,146
-180,633
-96,046
-11,458
73,130
157,717
242,727
327,315
411,903
496,913
554,425
639,436
-238,146
-180,633
-96,046
-11,458
73,130
157,717
242,727
327,315
411,903
496,913
554,425
639,436
5,300,335
5,300,335
5,277,513.9
7
5,277,514
5,254,692.9
3
5,254,693
5,231,871.9
0
5,231,872
5,209,050.8
7
5,209,051
5,186,229.8
3
5,186,230
5,163,408.8
0
5,163,409
5,140,587.7
7
5,140,588
5,117,766.7
3
5,117,767
5,094,945.7
0
5,094,946
5,072,124.6
7
5,072,125
5,049,303.6
3
5,049,304
Total Asset
5,062,189
5,096,881
5,158,647
5,220,414
5,282,180
5,343,947
5,406,136
5,467,903
5,529,669
5,591,858
5,626,550
5,688,739
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
62,189.11
96,880.70
158,647.29
220,413.88
282,180.47
343,947.06
406,136.18
467,902.77
529,669.36
591,858.47
626,550.06
688,739.17
Owner Equity
Total Equity
62,189.11
96,880.70
158,647.29
220,413.88
282,180.47
343,947.06
406,136.18
467,902.77
529,669.36
591,858.47
626,550.06
688,739.17
5,062,189.11
5,096,880.7
0
5,158,647.2
9
5,220,413.8
8
5,282,180.4
7
5,343,947.0
6
5,406,136.1
8
5,467,902.7
7
5,529,669.3
6
5,591,858.4
7
5,626,550.0
6
5,688,739.1
7
Asset
Current Asset
Fixed Asset
Equity
131
Kasalong Thai massage
Balance Sheet
31 decemder,2013
Fixed Asset
Operating and Admin fixed asset
5,049,303.6
3
5,049,303.6
3
5,896,230.7
9
5,026,482.6
0
5,026,482.6
0
6,053,182.4
0
5,003,661.5
7
5,003,661.5
7
6,285,944.0
1
4,980,840.5
3
4,980,840.5
3
6,493,435.6
2
4,958,019.5
0
4,958,019.5
0
6,700,927.2
4
4,935,198.4
7
4,935,198.4
7
6,908,418.8
5
4,912,377.4
3
4,912,377.4
3
7,141,180.4
6
4,889,556.4
0
4,889,556.4
0
7,348,672.0
8
4,866,735.3
7
4,866,735.3
7
7,556,163.6
9
4,843,914.3
3
4,843,914.3
3
7,763,655.3
0
4,821,093.3
0
4,821,093.3
0
7,971,146.9
2
4,798,272.2
7
4,798,272.2
7
8,203,908.5
3
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
896,230.79
Owner Equity
1,053,182.4
0
-
1,285,944.0
1
-
1,493,435.6
2
-
1,700,927.2
4
-
1,908,418.8
5
-
2,141,180.4
6
-
2,348,672.0
8
-
2,556,163.6
9
-
2,763,655.3
0
-
2,971,146.9
2
-
3,203,908.5
3
-
Total Equity
896,230.79
5,896,230.7
9
1,053,182.4
0
6,053,182.4
0
1,285,944.0
1
6,285,944.0
1
1,493,435.6
2
6,493,435.6
2
1,700,927.2
4
6,700,927.2
4
1,908,418.8
5
6,908,418.8
5
2,141,180.4
6
7,141,180.4
6
2,348,672.0
8
7,348,672.0
8
2,556,163.6
9
7,556,163.6
9
2,763,655.3
0
7,763,655.3
0
2,971,146.9
2
7,971,146.9
2
3,203,908.5
3
8,203,908.5
3
Equity
132
Kasalong Thai massage
Balance Sheet
31 decemder,2014
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
3,777,383
4,068,876
4,495,031
4,889,598
5,284,166
5,678,734
6,073,301
6,499,456
6,894,024
7,288,592
7,683,159
8,109,314
3,777,383
4,068,876
4,495,031
4,889,598
5,284,166
5,678,734
6,073,301
6,499,456
6,894,024
7,288,592
7,683,159
8,109,314
4,798,272.2
7
4,798,272.2
7
8,575,655.1
4
4,775,451.
23
4,775,451.
23
8,844,326.
75
4,752,630.
20
4,752,630.
20
9,247,660.
87
4,729,809.
17
4,729,809.
17
9,619,407.
48
4,706,988.
13
4,706,988.
13
9,991,154.
09
4,684,167.1
0
4,684,167.1
0
10,362,900.
71
4,661,346.07
4,638,525.03
4,615,704.00
4,570,061.93
4,661,346.07
4,638,525.03
4,615,704.00
10,734,647.32
11,137,981.4
3
11,509,728.0
5
4,592,882.9
7
4,592,882.9
7
11,881,474.
66
12,253,221.2
7
4,547,240.9
0
4,547,240.9
0
12,656,555.
38
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
3,575,655.1
4
-
3,844,326.
75
-
4,247,660.
87
-
4,619,407.
48
-
4,991,154.
09
-
5,362,900.7
1
-
5,734,647.32
6,137,981.43
6,509,728.05
7,253,221.27
6,881,474.6
6
-
7,656,555.3
8
-
3,575,655.1
4
8,575,655.1
4
3,844,326.
75
8,844,326.
75
4,247,660.
87
9,247,660.
87
4,619,407.
48
9,619,407.
48
4,991,154.
09
9,991,154.
09
5,362,900.7
1
10,362,900.
71
5,734,647.32
6,137,981.43
6,509,728.05
7,253,221.27
10,734,647.32
11,137,981.4
3
11,509,728.0
5
6,881,474.6
6
11,881,474.
66
Asset
Current Asset
Fixed Asset
Operating and Admin fixed asset
Total Fixed asset
Total Asset
4,570,061.93
Equity
Retain Earning
Owner Equity
Total Equity
Total Liability & Equity
12,253,221.2
7
7,656,555.3
8
12,656,555.
38
133
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
8,481,061
8,772,554
9,198,709
9,561,689
9,987,844
10,382,412
10,776,979
11,203,135
11,597,702
11,992,270
12,386,838
12,781,405
8,481,061
8,772,554
9,198,709
9,561,689
9,987,844
10,382,412
10,776,979
11,203,135
11,597,702
11,992,270
12,386,838
12,781,405
4,547,240.90
Total Asset
13,028,302.00
4,524,419.8
7
4,524,419.8
7
13,296,973.
61
4,501,598.8
3
4,501,598.8
3
13,700,307.
72
4,478,777.8
0
4,478,777.8
0
14,040,466.
84
4,455,956.7
7
4,455,956.7
7
14,443,800.
95
4,433,135.7
3
4,433,135.7
3
14,815,547.
56
4,410,314.7
0
4,410,314.7
0
15,187,294.
18
4,387,493.
67
4,387,493.
67
15,590,628
.29
4,364,672.6
3
4,364,672.6
3
15,962,374.
90
4,341,851.6
0
4,341,851.6
0
16,334,121.
51
4,319,030.
57
4,319,030.
57
16,705,868
.13
4,296,209.5
3
4,296,209.5
3
17,077,614.
74
Asset
Current Asset
Fixed Asset
4,547,240.90
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
8,028,302.00
Owner Equity
8,296,973.6
1
-
8,700,307.7
2
-
9,040,466.8
4
-
9,443,800.9
5
-
9,815,547.5
6
-
10,187,294.
18
-
10,590,628
.29
-
10,962,374.
90
-
11,334,121.
51
-
11,705,868
.13
-
12,077,614.
74
-
Total Equity
8,028,302.00
13,028,302.00
8,296,973.6
1
13,296,973.
61
8,700,307.7
2
13,700,307.
72
9,040,466.8
4
14,040,466.
84
9,443,800.9
5
14,443,800.
95
9,815,547.5
6
14,815,547.
56
10,187,294.
18
15,187,294.
18
10,590,628
.29
15,590,628
.29
10,962,374.
90
15,962,374.
90
11,334,121.
51
16,334,121.
51
11,705,868
.13
16,705,868
.13
12,077,614.
74
17,077,614.
74
Equity
134
Kasalong Thai massage
Balance Sheet
31 decemder,2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
13,184,739
13,547,719
13,942,287
14,336,855
14,763,010
15,125,990
15,552,145
15,978,300
16,341,280
16,767,436
17,162,003
12,556,571
13,184,739
13,547,719
13,942,287
14,336,855
14,763,010
15,125,990
15,552,145
15,978,300
16,341,280
16,767,436
17,162,003
12,556,571
4,296,210
4,273,388.50
4,296,210
4,273,389
4,250,567.4
7
4,250,567
4,227,746.4
3
4,227,746
4,204,925.4
0
4,204,925
4,182,104.3
7
4,182,104
4,159,283.3
3
4,159,283
4,136,462.3
0
4,136,462
4,113,641.2
7
4,113,641
4,090,820.2
3
4,090,820
4,067,999.2
0
4,067,999
4,045,178.1
7
4,045,178
Total Asset
17,480,949
17,821,108
18,192,855
18,564,601
18,967,935
19,308,094
19,711,429
20,114,763
20,454,922
20,858,256
21,230,002
16,601,749
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
12,480,948.
85
-
12,821,107.9
7
-
13,192,854.
58
-
13,564,601.
19
-
13,967,935.
31
-
14,308,094.
42
-
14,711,428.
53
-
15,114,762.
64
-
15,454,921.
76
-
15,858,255.
87
-
16,230,002.
48
-
16,601,749.
10
-
12,480,948.
85
17,480,948.
85
12,821,107.9
7
17,821,107.9
7
13,192,854.
58
18,192,854.
58
13,564,601.
19
18,564,601.
19
13,967,935.
31
18,967,935.
31
14,308,094.
42
19,308,094.
42
14,711,428.
53
19,711,428.
53
15,114,762.
64
20,114,762.
64
15,454,921.
76
20,454,921.
76
15,858,255.
87
20,858,255.
87
16,230,002.
48
21,230,002.
48
16,601,749.
10
16,601,749.
10
Asset
Current Asset
Fixed Asset
Equity
Retain Earning
Owner Equity
Total Equity
Total Liability & Equity
135
decrease 10 %
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
692,550
641,250
666,900
666,900
666,900
666,900
692,550
666,900
666,900
692,550
641,250
692,550
8,054,100
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
611,750
560,450
586,100
586,100
586,100
586,100
611,750
586,100
586,100
611,750
560,450
611,750
7,084,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,537
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
273,852.4
0
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
50,367
-933
24,717
24,717
24,717
24,717
50,367
24,717
24,717
50,367
-933
50,367
347,899
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
50,366.59
-933.41
24,716.59
24,716.59
24,716.59
24,716.59
50,366.59
24,716.59
24,716.59
50,366.59
-933.41
50,366.59
Retain Earning
50,366.59
49,433.18
74,149.77
98,866.36
123,582.9
5
148,299.54
198,666.1
3
223,382.72
248,099.31
298,465.9
0
297,532.4
9
347,899.08
347,899.0
8
347,899.0
8
Revenue
Operating Expense
136
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
889,200
820,800
923,400
889,200
889,200
889,200
923,400
889,200
889,200
889,200
889,200
923,400
10,704,600
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
808,400
740,000
842,600
808,400
808,400
808,400
842,600
808,400
808,400
808,400
808,400
842,600
9,735,000
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
11,172
22,821.0
3
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
247,017
178,617
281,217
247,017
247,017
247,017
281,217
247,017
247,017
247,017
247,017
281,217
2,998,399
74,104.98
84,364.98
74,104.98
74,104.98
74,104.98
84,364.98
74,104.98
74,104.98
74,104.98
74,104.98
84,364.98
899,519.72
172,911.6
1
520,810.6
9
53,584.9
8
125,031.
61
645,842.
31
196,851.6
1
842,693.9
2
172,911.61
172,911.6
1
1,188,517.
15
172,911.6
1
1,361,428.
76
196,851.61
172,911.6
1
1,731,191.
98
172,911.6
1
1,904,103.
60
172,911.61
172,911.61
196,851.61
2,077,015.
21
2,249,926.
82
2,446,778.
44
2,098,879.3
6
2,446,778.4
4
Revenue
Operating Expense
Retain Earning
1,015,605.5
3
1,558,280.
37
137
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,111,500
972,000
1,154,250
1,111,500
1,111,500
1,111,500
1,111,500
1,154,250
1,111,500
1,111,500
1,111,500
1,154,250
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
13,326,75
0
969,600
Gross Income
1,030,700
891,200
1,073,450
1,030,700
1,030,700
1,030,700
1,030,700
1,073,450
1,030,700
1,030,700
1,030,700
1,073,450
12,357,15
0
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
273,852.4
0
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
469,317
329,817
512,067
469,317
469,317
469,317
469,317
512,067
469,317
469,317
469,317
512,067
5,620,549
140,794.9
8
328,521.6
1
2,775,300.
05
98,944.98
153,619.98
140,794.98
140,794.98
140,794.98
358,446.61
328,521.61
328,521.61
328,521.61
3,006,171.
66
3,364,618.
28
4,021,661.
50
4,350,183.1
1
4,678,704.
73
153,619.9
8
358,446.6
1
5,037,151.
34
140,794.9
8
328,521.6
1
5,365,672.
95
140,794.9
8
328,521.6
1
5,694,194.
57
140,794.98
230,871.61
140,794.9
8
328,521.6
1
3,693,139.
89
153,619.9
8
358,446.6
1
6,381,162.
79
1,686,164.
72
3,934,384.
36
6,381,162.
79
Revenue
Operating Expense
328,521.61
6,022,716.
18
138
Kasalong Thai massage
Income Statement
31 decemder,2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,111,500
972,000
1,154,250
1,068,750
1,154,250
1,111,500
1,111,500
1,154,250
1,111,500
1,111,500
1,111,500
1,111,500
13,284,000
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
1,030,700
891,200
1,073,450
987,950
1,073,450
1,030,700
1,030,700
1,073,450
1,030,700
1,030,700
1,030,700
1,030,700
12,314,400
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
469,317
329,817
512,067
426,567
512,067
469,317
469,317
512,067
469,317
469,317
469,317
469,317
5,577,799
140,794.9
8
328,521.6
1
6,709,684
.41
98,944.98
153,619.98
127,969.98
358,446.61
298,596.61
7,299,002.
63
7,597,599.
24
140,794.9
8
328,521.6
1
8,284,567
.47
140,794.9
8
328,521.6
1
8,613,089
.08
153,619.9
8
358,446.6
1
8,971,535
.70
140,794.9
8
328,521.6
1
9,300,057
.31
140,794.9
8
328,521.6
1
9,628,578
.92
140,794.9
8
328,521.6
1
9,957,100
.54
140,794.98
230,871.6
1
6,940,556
.02
153,619.9
8
358,446.6
1
7,956,045.
86
1,673,339.
72
3,904,459.
36
10,285,622
.15
Revenue
Operating Expense
328,521.61
10,285,622
.15
139
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,154,250
1,068,750
1,111,500
1,111,500
1,154,250
1,068,750
1,154,250
1,154,250
1,068,750
1,154,250
1,111,500
1,111,500
13,423,500
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
1,073,450
987,950
1,030,700
1,030,700
1,073,450
987,950
1,073,450
1,073,450
987,950
1,073,450
1,030,700
1,030,700
12,453,900
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
512,067
426,567
469,317
469,317
512,067
426,567
512,067
512,067
426,567
512,067
469,317
469,317
5,717,299
153,619.9
8
358,446.6
1
10,644,06
8.76
127,969.98
140,794.98
140,794.98
153,619.98
127,969.98
153,619.98
153,619.98
328,521.61
328,521.61
358,446.61
298,596.61
358,446.61
358,446.61
10,942,665.
37
11,271,186
.99
11,599,708
.60
11,958,155
.21
12,256,751
.83
12,615,198.
44
12,973,645
.05
153,619.9
8
358,446.6
1
13,630,68
8.28
140,794.98
298,596.61
127,969.9
8
298,596.6
1
13,272,24
1.67
140,794.9
8
328,521.6
1
14,287,73
1.50
1,715,189.
72
4,002,109.
36
14,287,731
.50
Revenue
Operating Expense
328,521.61
13,959,209
.89
140
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
692,550
641,250
666,900
666,900
666,900
666,900
692,550
666,900
666,900
692,550
641,250
692,550
8,054,100
22,821.03
22,821.0
3
689,721
22,821.0
3
689,721
22,821.0
3
715,371
22,821.0
3
689,721
22,821.0
3
689,721
22,821.0
3
715,371
22,821.0
3
664,071
251,031.37
689,721
22,821.0
3
689,721
22,821.03
692,550
22,821.0
3
664,071
715,371
8,305,131
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
7,706,201
50,367
21,888
47,538
47,538
47,538
47,538
73,188
47,538
47,538
73,188
21,888
73,188
598,930
Cash paid
Cash paid investment on operating and
administration
Total cash paid
5,300,33
5
5,300,33
5
5,300,335
5,300,335
141
5,300,33
5
-5,300,335
5,000,00
0
5,000,00
0
5,000,000
5,000,00
0
-249,968
5,000,000
5,000,000
Cash paid
Cash paid for interest
-249,968
21,888
47,538
47,538
47,538
47,538
73,188
47,538
47,538
73,188
21,888
73,188
-249,968
-228,081
-180,543
-133,006
-85,468
-37,930
35,257
82,795
130,333
203,520
225,408
-228,081
-180,543
-133,006
-85,468
-37,930
35,257
82,795
130,333
203,520
225,408
298,595
298,595
142
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
889,200
820,800
923,400
889,200
889,200
889,200
923,400
889,200
889,200
889,200
889,200
923,400
10,704,600
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
251,031.37
889,200.0
0
843,621.0
3
946,221.0
3
912,021.0
3
912,021.0
3
912,021.0
3
946,221.0
3
912,021.0
3
912,021.0
3
912,021.0
3
912,021.0
3
946,221.0
3
10,955,631
.37
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
74,104.98
53,584.98
84,364.98
74,104.98
74,104.98
74,104.98
84,364.98
74,104.98
74,104.98
74,104.98
74,104.98
84,364.98
899,519.72
716,288
695,768
726,548
716,288
716,288
716,288
726,548
716,288
716,288
716,288
716,288
726,548
8,605,721
172,911.6
1
147,852.6
5
219,672.6
5
195,732.6
5
195,732.6
5
195,732.6
5
219,672.6
5
195,732.6
5
195,732.6
5
195,732.6
5
195,732.6
5
219,672.6
5
2,349,910.
72
143
0
Borrowing cash
0.00
0.00
172,911.6
1
298,595
147,852.6
5
471,507.0
6
619,359.7
1
219,672.6
5
619,359.7
1
839,032.3
5
195,732.6
5
839,032.3
5
1,034,765.
00
195,732.6
5
1,034,765
.00
1,230,497
.65
195,732.6
5
1,230,497
.65
1,426,230
.29
219,672.6
5
1,426,230.
29
1,645,902.
94
195,732.6
5
1,645,902.
94
1,841,635.
58
195,732.6
5
1,841,635
.58
2,037,368
.23
195,732.6
5
2,037,368
.23
2,233,100
.88
195,732.6
5
2,233,100.
88
2,428,833.
52
219,672.6
5
2,428,833
.52
2,648,506
.17
2,648,506.
17
Cash paid
Beginning cash
Ending cash
471,507.0
6
144
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,111,500
972,000
1,154,25
0
22,821.0
3
1,177,07
1
1,111,500
1,111,500
22,821.03
1,134,321
1,134,321
1,111,50
0
22,821.0
3
1,134,32
1
1,154,25
0
22,821.0
3
1,177,07
1
1,111,50
0
22,821.0
3
1,134,32
1
1,111,50
0
22,821.0
3
1,134,32
1
1,111,50
0
22,821.0
3
1,134,32
1
1,154,25
0
22,821.0
3
1,177,07
1
13,326,750
22,821.03
1,111,50
0
22,821.0
3
1,134,32
1
22,821.03
251,031.37
1,111,500
994,821
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
140,794.98
98,944.98
782,978
741,128
153,619.
98
795,803
140,794.9
8
782,978
140,794.9
8
782,978
140,794.
98
782,978
140,794.
98
782,978
153,619.
98
795,803
140,794.
98
782,978
140,794.
98
782,978
140,794.
98
782,978
153,619.
98
795,803
1,686,164.7
2
9,392,366
328,522
253,693
381,268
351,343
351,343
351,343
351,343
381,268
351,343
351,343
351,343
381,268
4,185,416
13,577,781
Cash paid
Cash paid
Cash paid investment on operating and
administration
Total cash paid
145
0
Borrowing cash
0.00
0.00
0.00
0.00
0.00
0.00
328,522
253,693
381,268
351,343
351,343
351,343
351,343
381,268
351,343
351,343
351,343
381,268
4,185,416
Beginning cash
2,648,506.1
7
2,977,028
2,977,028
3,230,72
0
3,611,98
8
3,611,988
3,963,331
3,963,331
4,314,673
4,314,67
3
4,666,01
6
4,666,01
6
5,017,35
9
5,017,35
9
5,398,62
6
5,398,62
6
5,749,96
9
5,749,96
9
6,101,31
2
6,101,31
2
6,452,65
4
6,452,65
4
6,833,92
2
Cash paid
Ending cash
3,230,720
6,833,922
146
Kasalong Thai massage
Cash Flow
31 decemder,2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,111,500
972,000
1,154,25
0
22,821.0
3
1,177,07
1
1,068,75
0
22,821.0
3
1,091,57
1
1,154,25
0
22,821.0
3
1,177,07
1
1,111,50
0
22,821.0
3
1,134,32
1
1,111,50
0
22,821.0
3
1,134,32
1
1,154,250
1,111,50
0
22,821.0
3
1,134,32
1
1,111,50
0
22,821.0
3
1,134,32
1
1,111,500
1,111,50
0
22,821.0
3
1,134,32
1
13,284,000
22,821.03
22,821.03
1,134,321
251,031.37
1,111,500
994,821
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
140,794.98
98,944.98
782,978
741,128
153,619.
98
795,803
127,969.
98
770,153
153,619.
98
795,803
140,794.
98
782,978
140,794.
98
782,978
153,619.9
8
795,803
140,794.
98
782,978
140,794.
98
782,978
140,794.9
8
782,978
140,794.
98
782,978
1,673,339.7
2
9,379,541
328,522
253,693
381,268
321,418
381,268
351,343
351,343
381,268
351,343
351,343
351,343
351,343
4,155,491
Cash received
1,177,071
22,821.03
13,535,031
Cash paid
Cash paid
147
0.00
0.00
0.00
0.00
0.00
0.00
328,522
253,693
381,268
321,418
381,268
351,343
351,343
381,268
351,343
351,343
351,343
351,343
4,155,491
Beginning cash
6,833,922
7,162,444
7,162,444
7,416,136
7,797,40
4
8,118,82
1
8,118,82
1
8,500,08
9
8,500,08
9
8,851,43
2
8,851,43
2
9,202,77
4
9,202,774
Ending cash
7,416,13
6
7,797,40
4
9,584,04
2
9,935,38
5
9,935,38
5
10,286,7
27
10,286,72
7
10,638,07
0
10,638,0
70
10,989,4
13
Cash paid
9,584,042
10,989,413
148
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,154,250
1,068,75
0
22,821.0
3
1,091,57
1
1,111,50
0
22,821.0
3
1,134,32
1
1,111,50
0
22,821.0
3
1,134,32
1
1,154,25
0
22,821.0
3
1,177,07
1
1,068,75
0
22,821.0
3
1,091,57
1
1,154,25
0
22,821.0
3
1,177,07
1
1,154,25
0
22,821.0
3
1,177,07
1
1,068,75
0
22,821.0
3
1,091,57
1
1,154,25
0
22,821.0
3
1,177,07
1
1,111,500
1,111,50
0
22,821.0
3
1,134,32
1
13,423,500
1,154,250
22,821.03
1,134,321
251,031.37
13,674,531
Cash paid
Cash paid for cost of good sold
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
153,619.98
795,803
127,969.
98
770,153
140,794.
98
782,978
140,794.
98
782,978
153,619.
98
795,803
127,969.
98
770,153
153,619.
98
795,803
153,619.
98
795,803
127,969.
98
770,153
153,619.
98
795,803
140,794.9
8
782,978
140,794.
98
782,978
1,715,189.7
2
9,421,391
358,447
321,418
351,343
351,343
381,268
321,418
381,268
381,268
321,418
381,268
351,343
351,343
4,253,141
Cash received
Cash paid
Cash paid investment on operating and
administration
149
Total cash paid
Borrowing cash
0.00
0.00
0.00
0.00
358,447
321,418
351,343
351,343
381,268
321,418
381,268
381,268
321,418
381,268
351,343
Beginning cash
10,989,413
Ending cash
11,347,859
11,347,8
59
11,669,2
77
11,669,2
77
12,020,6
20
12,020,6
20
12,371,9
62
12,371,9
62
12,753,2
30
12,753,2
30
13,074,6
47
13,074,6
47
13,455,9
15
13,455,9
15
13,837,1
83
13,837,1
83
14,158,6
00
14,158,6
00
14,539,8
68
14,539,86
8
14,891,21
1
5,000,00
0
5,000,00
0
5,000,00
0
4,648,65
7
14,891,2
11
10,242,5
53
Cash paid
0.00
0.00
-746,859
10,242,553
150
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
-249,968
-228,081
-180,543
-133,006
-85,468
-37,930
35,257
82,795
130,333
203,520
225,408
298,595
-249,968
-228,081
-180,543
-133,006
-85,468
-37,930
35,257
82,795
130,333
203,520
225,408
298,595
5,300,335
5,277,513.97
5,231,871.90
5,300,335
5,277,514
5,254,692.9
3
5,254,693
5,231,872
5,209,050.8
7
5,209,051
5,186,229.8
3
5,186,230
5,163,408.8
0
5,163,409
5,140,587.7
7
5,140,588
5,117,766.7
3
5,117,767
5,094,945.7
0
5,094,946
5,072,124.6
7
5,072,125
5,049,303.6
3
5,049,304
Total Asset
5,050,367
5,049,433
5,074,150
5,098,866
5,123,583
5,148,300
5,198,666
5,223,383
5,248,099
5,298,466
5,297,532
5,347,899
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
50,366.59
49,433.18
74,149.77
98,866.36
123,582.95
148,299.54
198,666.13
223,382.72
248,099.31
298,465.90
297,532.49
347,899.08
Owner Equity
Total Equity
50,366.59
49,433.18
74,149.77
98,866.36
123,582.95
148,299.54
198,666.13
223,382.72
248,099.31
298,465.90
297,532.49
347,899.08
5,050,366.5
9
5,049,433.18
5,074,149.7
7
5,098,866.36
5,123,582.9
5
5,148,299.5
4
5,198,666.1
3
5,223,382.7
2
5,248,099.3
1
5,298,465.9
0
5,297,532.4
9
5,347,899.0
8
Asset
Current Asset
Fixed Asset
Equity
151
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
471,507.06
619,359.71
839,032.35
471,507.06
619,359.71
839,032.35
1,034,765.0
0
1,034,765.0
0
1,230,497.6
5
1,230,497.6
5
1,426,230.2
9
1,426,230.2
9
1,645,902.9
4
1,645,902.9
4
1,841,635.5
8
1,841,635.5
8
2,037,368.2
3
2,037,368.2
3
2,233,100.8
8
2,233,100.8
8
2,428,833.5
2
2,428,833.5
2
2,648,506.1
7
2,648,506.1
7
5,049,304
5,026,482.6
5,003,661.6
4,980,840.5
4,958,019.5
4,935,198.5
4,912,377.4
4,889,556.4
4,866,735.4
4,843,914.3
4,821,093.3
4,798,272.3
5,049,304
5,026,483
5,003,662
4,980,841
4,958,020
4,935,198
4,912,377
4,889,556
4,866,735
4,843,914
4,821,093
4,798,272
Total Asset
5,520,810.69
5,645,842.3
1
5,842,693.9
2
6,015,605.5
3
6,188,517.1
5
6,361,428.7
6
6,558,280.3
7
6,731,191.9
8
6,904,103.6
0
7,077,015.2
1
7,249,926.8
2
7,446,778.4
4
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
520,810.69
645,842.31
842,693.92
Owner Equity
1,015,605.5
3
-
1,188,517.1
5
-
1,361,428.7
6
-
1,558,280.3
7
-
1,731,191.9
8
-
1,904,103.6
0
-
2,077,015.2
1
-
2,249,926.8
2
-
2,446,778.4
4
-
Total Equity
520,810.69
645,842.31
842,693.92
5,520,810.69
5,645,842.3
1
5,842,693.9
2
1,015,605.5
3
6,015,605.5
3
1,188,517.1
5
6,188,517.1
5
1,361,428.7
6
6,361,428.7
6
1,558,280.3
7
6,558,280.3
7
1,731,191.9
8
6,731,191.9
8
1,904,103.6
0
6,904,103.6
0
2,077,015.2
1
7,077,015.2
1
2,249,926.8
2
7,249,926.8
2
2,446,778.4
4
7,446,778.4
4
Asset
Current Asset
Fixed Asset
Equity
152
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
2,977,028
3,230,720
3,611,988
3,963,331
4,314,673
4,666,016
5,017,359
5,398,626
5,749,969
6,101,312
6,452,654
6,833,922
2,977,028
3,230,720
3,611,988
3,963,331
4,314,673
4,666,016
5,017,359
5,398,626
5,749,969
6,101,312
6,452,654
6,833,922
4,798,272
4,752,630.
20
4,752,630
4,729,809.
17
4,729,809
4,706,988.1
3
4,706,988
4,684,167.
10
4,684,167
4,661,346.0
7
4,661,346
4,638,525.0
3
4,638,525
4,615,704.00
4,592,882.97
4,570,061.93
4,547,240.90
4,798,272
4,775,451.
23
4,775,451
4,615,704
4,592,883
4,570,062
4,547,241
Total Asset
7,775,300
8,006,172
8,364,618
8,693,140
9,021,662
9,350,183
9,678,705
10,037,151
10,365,673
10,694,195
11,022,716
11,381,163
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
2,775,300.0
5
-
3,006,171.
66
-
3,364,618.
28
-
3,693,139.
89
-
4,021,661.5
0
-
4,350,183.
11
-
4,678,704.7
3
-
5,037,151.3
4
-
5,365,672.95
5,694,194.57
6,022,716.18
6,381,162.79
2,775,300.0
5
7,775,300.0
49
3,006,171.
66
8,006,171.
662
3,364,618.
28
8,364,618.
275
3,693,139.
89
8,693,139.
888
4,021,661.5
0
9,021,661.5
01
4,350,183.
11
9,350,183.
114
4,678,704.7
3
9,678,704.7
27
5,037,151.3
4
10,037,151.
340
5,365,672.95
5,694,194.57
6,022,716.18
6,381,162.79
10,365,672.9
53
10,694,194.5
66
11,022,716.1
79
11,381,162.7
92
Asset
Current Asset
Fixed Asset
Equity
Retain Earning
Owner Equity
Total Equity
Total Liability & Equity
153
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
7,162,444
7,416,136
7,797,404
8,118,821
8,500,089
8,851,432
9,202,774
9,584,042
9,935,385
10,286,727
10,638,070
10,989,413
7,162,444
7,416,136
7,797,404
8,118,821
8,500,089
8,851,432
9,202,774
9,584,042
9,935,385
10,286,727
10,638,070
10,989,413
4,547,241
4,547,240.90
Total Asset
11,709,684.4
1
4,524,419.8
7
4,524,419.8
7
11,940,556.
02
4,501,598.8
3
4,501,598.8
3
12,299,002.
63
4,478,777.8
0
4,478,777.8
0
12,597,599.
24
4,455,956.7
7
4,455,956.7
7
12,956,045.
86
4,433,135.7
3
4,433,135.7
3
13,284,567.
47
4,410,314.7
0
4,410,314.7
0
13,613,089.
08
4,387,493.6
7
4,387,493.6
7
13,971,535.
70
4,364,672.6
3
4,364,672.6
3
14,300,057.
31
4,341,851.6
0
4,341,851.6
0
14,628,578.
92
4,319,030.5
7
4,319,030.5
7
14,957,100.
54
4,296,209.5
3
4,296,209.5
3
15,285,622.
15
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
6,709,684.41
Owner Equity
6,940,556.0
2
-
7,299,002.6
3
-
7,597,599.2
4
-
7,956,045.8
6
-
8,284,567.4
7
-
8,613,089.0
8
-
8,971,535.7
0
-
9,300,057.3
1
-
9,628,578.9
2
-
9,957,100.5
4
-
10,285,622.
15
-
Total Equity
6,709,684.41
11,709,684.4
1
6,940,556.0
2
11,940,556.
02
7,299,002.6
3
12,299,002.
63
7,597,599.2
4
12,597,599.
24
7,956,045.8
6
12,956,045.
86
8,284,567.4
7
13,284,567.
47
8,613,089.0
8
13,613,089.
08
8,971,535.7
0
13,971,535.
70
9,300,057.3
1
14,300,057.
31
9,628,578.9
2
14,628,578.
92
9,957,100.5
4
14,957,100.
54
10,285,622.
15
15,285,622.
15
Asset
Current Asset
Fixed Asset
Equity
154
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
11,347,859
11,669,277
12,020,620
12,371,962
12,753,230
13,074,647
13,455,915
13,837,183
14,158,600
14,539,868
14,891,211
10,242,553
11,347,859
11,669,277
12,020,620
12,371,962
12,753,230
13,074,647
13,455,915
13,837,183
14,158,600
14,539,868
14,891,211
10,242,553
4,296,209.5
3
4,296,209.5
3
15,644,068.
76
4,273,388.5
0
4,273,388.5
0
15,942,665.
37
4,250,567.4
7
4,250,567.4
7
16,271,186.
99
4,227,746.4
3
4,227,746.4
3
16,599,708.
60
4,204,925.4
0
4,204,925.4
0
16,958,155.
21
4,182,104.3
7
4,182,104.3
7
17,256,751.
83
4,159,283.3
3
4,159,283.3
3
17,615,198.
44
4,136,462.3
0
4,136,462.3
0
17,973,645.
05
4,113,641.2
7
4,113,641.2
7
18,272,241.
67
4,090,820.2
3
4,090,820.2
3
18,630,688.
28
4,067,999.2
0
4,067,999.2
0
18,959,209.
89
4,045,178.1
7
4,045,178.1
7
14,287,731.
50
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
10,644,068.
76
-
10,942,665.
37
-
11,271,186.
99
-
11,599,708.
60
-
11,958,155.
21
-
12,256,751.
83
-
12,615,198.
44
-
12,973,645.
05
-
13,272,241.
67
-
13,630,688.
28
-
13,959,209.
89
-
14,287,731.
50
-
10,644,068.
76
15,644,068.
76
10,942,665.
37
15,942,665.
37
11,271,186.
99
16,271,186.
99
11,599,708.
60
16,599,708.
60
11,958,155.
21
16,958,155.
21
12,256,751.
83
17,256,751.
83
12,615,198.
44
17,615,198.
44
12,973,645.
05
17,973,645.
05
13,272,241.
67
18,272,241.
67
13,630,688.
28
18,630,688.
28
13,959,209.
89
18,959,209.
89
14,287,731.
50
14,287,731.
50
Asset
Current Asset
Fixed Asset
Operating and Admin fixed asset
Total Fixed asset
Total Asset
Equity
Retain Earning
Owner Equity
Total Equity
Total Liability & Equity
155
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
654,075
605,625
629,850
629,850
629,850
629,850
654,075
629,850
629,850
654,075
605,625
654,075
7,606,650
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
573,275
524,825
549,050
549,050
549,050
549,050
573,275
549,050
549,050
573,275
524,825
573,275
6,637,050
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,537
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
273,852.4
0
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
11,892
-36,558
-12,333
-12,333
-12,333
-12,333
11,892
-12,333
-12,333
11,892
-36,558
11,892
-99,551
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11,891.59
-36,558.41
-12,333.41
-12,333.41
-12,333.41
11,891.59
-12,333.41
-12,333.41
11,891.59
11,891.59
-24,666.82
-37,000.23
-49,333.64
-61,667.05
-62,108.87
-74,442.28
-86,775.69
-74,884.10
36,558.41
111,442.5
1
11,891.59
Retain Earning
12,333.41
74,000.46
99,550.92
99,550.92
Revenue
Operating Expense
-99,550.92
156
Kasalong Thai massage
Income Statement
31 decemder,2013
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
839,800
775,200
872,100
839,800
839,800
839,800
872,100
839,800
839,800
839,800
839,800
872,100
10,109,900
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
759,000
694,400
791,300
759,000
759,000
759,000
791,300
759,000
759,000
759,000
759,000
791,300
9,140,300
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
197,617
133,017
229,917
197,617
197,617
197,617
229,917
197,617
197,617
197,617
197,617
229,917
2,403,699
59,284.98
39,904.98
68,974.98
59,284.98
59,284.98
59,284.98
68,974.98
59,284.98
59,284.98
59,284.98
59,284.98
68,974.98
721,109.72
138,331.6
1
38,780.69
93,111.61
160,941.6
1
292,833.9
2
138,331.6
1
431,165.5
3
138,331.6
1
569,497.1
5
138,331.61
160,941.6
1
868,770.3
7
138,331.61
138,331.61
138,331.61
160,941.61
1,007,101.
98
1,145,433.6
0
1,283,765.
21
138,331.6
1
1,422,096.
82
1,682,589.3
6
1,583,038.4
4
Revenue
Operating Expense
Retain Earning
131,892.3
1
707,828.76
1,583,038.
44
157
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,049,750
918,000
1,090,125
1,049,750
1,049,750
1,049,750
1,049,750
1,090,125
1,049,750
1,049,750
1,049,750
1,090,125
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
12,586,37
5
969,600
Gross Income
968,950
837,200
1,009,325
968,950
968,950
968,950
968,950
1,009,325
968,950
968,950
968,950
1,009,325
11,616,77
5
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
273,852.4
0
134,064
561,383
584,204
584,204
584,204
584,204
584,204
584,204
584,204
584,204
584,204
584,204
584,204
6,987,632
407,567
252,996
425,121
384,746
384,746
384,746
384,746
425,121
384,746
384,746
384,746
425,121
4,629,143
122,269.98
75,898.67
127,536.17
115,423.67
127,536.17
115,423.67
177,096.89
297,584.39
269,321.89
297,584.39
269,321.89
Retain Earning
1,868,335.
05
2,045,431.
94
2,343,016.
33
3,420,303.
89
3,717,888.
28
3,987,210.
17
115,423.6
7
269,321.8
9
4,256,532.
06
115,423.67
285,296.61
115,423.6
7
269,321.8
9
3,150,982.
00
115,423.67
115,423.6
7
269,321.8
9
2,612,338.
22
127,536.1
7
297,584.3
9
4,823,438.
34
1,388,742.
81
3,240,399.
90
4,823,438.
34
Revenue
Operating Expense
269,321.89
2,881,660.
11
269,321.89
4,525,853.
95
158
Kasalong Thai massage
Income Statement
31 decemder,2015
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,049,750
918,000
1,090,125
1,009,375
1,090,125
1,049,750
1,049,750
1,090,125
1,049,750
1,049,750
1,049,750
1,049,750
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
12,546,00
0
969,600
Gross Income
968,950
837,200
1,009,325
928,575
1,009,325
968,950
968,950
1,009,325
968,950
968,950
968,950
968,950
11,576,40
0
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
273,852.4
0
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
407,567
275,817
447,942
367,192
447,942
407,567
407,567
447,942
407,567
407,567
407,567
407,567
4,839,799
122,269.9
8
285,296.6
1
5,108,734
.95
82,744.98
134,382.4
8
313,559.1
1
5,615,365
.67
110,157.4
8
257,034.1
1
5,872,399.
79
134,382.4
8
313,559.1
1
6,185,958
.90
122,269.9
8
285,296.6
1
6,471,255.
51
122,269.9
8
285,296.6
1
6,756,552.
13
134,382.4
8
313,559.1
1
7,070,111
.24
122,269.9
8
285,296.6
1
7,355,407.
85
122,269.9
8
285,296.6
1
7,640,704
.47
122,269.9
8
285,296.6
1
7,926,001.
08
122,269.9
8
285,296.6
1
8,211,297.
69
1,451,939.
72
3,387,859.
36
8,211,297.
69
Revenue
Operating Expense
193,071.6
1
5,301,806.
56
159
Kasalong Thai massage
Income Statement
31 decemder,2016
Year 5 Income Statement
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
Sales
1,090,125
1,009,375
1,049,750
1,049,750
1,090,125
1,009,375
1,090,125
1,090,125
1,009,375
1,090,125
1,049,750
1,049,750
12,677,750
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
Gross Income
1,009,325
928,575
968,950
968,950
1,009,325
928,575
1,009,325
1,009,325
928,575
1,009,325
968,950
968,950
11,708,150
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
543,500
6,522,000
Utility expenses
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
6,711.41
80,536.92
Depreciation
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
273,852.40
Miscellaneous expenses
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
11,172
134,064
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
447,942
367,192
407,567
407,567
447,942
367,192
447,942
447,942
367,192
447,942
407,567
407,567
4,971,549
134,382.4
8
313,559.1
1
8,524,856
.80
110,157.4
8
257,034.1
1
8,781,890
.92
122,269.9
8
285,296.6
1
9,067,187
.53
122,269.9
8
285,296.6
1
9,352,484
.14
134,382.4
8
313,559.1
1
9,666,043.
26
110,157.4
8
257,034.1
1
9,923,077
.37
134,382.48
134,382.48
110,157.48
134,382.48
122,269.98
122,269.98
313,559.11
313,559.11
257,034.11
313,559.11
285,296.61
285,296.61
10,236,636.
48
10,550,195.
60
10,807,229.
71
11,120,788
.82
11,406,085
.43
11,691,382
.05
1,491,464.7
2
3,480,084.3
6
11,691,382.
05
Revenue
Operating Expense
160
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
654,075
605,625
629,850
629,850
629,850
629,850
654,075
629,850
629,850
654,075
605,625
654,075
7,606,650
22,821.0
3
652,671
22,821.0
3
652,671
22,821.03
22,821.03
652,671
652,671
22,821.0
3
676,896
22,821.0
3
652,671
22,821.0
3
652,671
22,821.0
3
676,896
22,821.0
3
628,446
22,821.03
654,075
22,821.0
3
628,446
676,896
251,031.3
7
7,857,681
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
642,183
7,706,201
11,892
-13,737
10,488
10,488
10,488
10,488
34,713
10,488
10,488
34,713
-13,737
34,713
151,480
5,300,33
5
5,300,33
5
5,300,33
5
5,300,335
Cash paid
Cash paid investment on operating and
administration
Total cash paid
Net cash flow from investment activity
5,300,335
-5,300,335
161
5,000,00
0
5,000,00
0
5,000,000
5,000,00
0
-288,443
5,000,000
5,000,000
Cash paid
Cash paid for interest
-288,443
-13,737
10,488
10,488
10,488
10,488
34,713
10,488
10,488
34,713
-13,737
34,713
-288,443
-302,181
-291,693
-281,206
-270,718
-260,230
-225,518
-215,030
-204,542
-169,830
-183,567
-302,181
-291,693
-281,206
-270,718
-260,230
-225,518
-215,030
-204,542
-169,830
-183,567
-148,855
-148,855
162
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
839,800
775,200
872,100
839,800
839,800
839,800
872,100
839,800
839,800
839,800
839,800
872,100
10,109,900
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
862,621.0
3
862,621.0
3
894,921.0
3
862,621.0
3
862,621.0
3
862,621.0
3
22,821.0
3
894,921.
03
251,031.37
862,621.0
3
22,821.0
3
862,621.
03
798,021.0
3
22,821.0
3
894,921.
03
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
59,284.98
39,904.98
59,284.98
59,284.98
59,284.98
68,974.98
59,284.98
59,284.98
682,088
701,468
701,468
701,468
711,158
701,468
701,468
701,468
68,974.9
8
711,158
721,109.72
701,468
59,284.9
8
701,468
59,284.98
68,974.9
8
711,158
138,331.6
1
115,932.6
5
183,762.
65
161,152.6
5
161,152.6
5
161,152.6
5
183,762.6
5
161,152.6
5
161,152.6
5
161,152.
65
161,152.6
5
183,762.
65
1,933,620.7
2
10,360,931.
37
Cash paid
8,427,311
163
0.00
0.00
138,331.6
1
-148,855
115,932.6
5
10,522.94
105,409.7
1
183,762.
65
105,409.
71
289,172.
35
161,152.6
5
289,172.3
5
450,325.0
0
161,152.6
5
450,325.0
0
611,477.6
4
161,152.6
5
611,477.6
4
772,630.2
9
183,762.6
5
772,630.2
9
956,392.9
4
161,152.6
5
956,392.9
4
1,117,545
.58
161,152.6
5
1,117,545.
58
1,278,698.
23
161,152.
65
1,278,69
8.23
1,439,85
0.88
161,152.6
5
1,439,850
.88
1,601,003
.52
183,762.
65
1,601,00
3.52
1,784,76
6.17
1,784,766.1
7
Cash paid
Beginning cash
Ending cash
10,522.94
164
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,049,750
918,000
1,090,125
1,049,750
1,049,750
1,049,750
1,049,750
1,090,125
1,049,750
1,049,750
1,049,750
1,090,125
12,586,375
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
22,821.03
251,031.37
1,049,750
22,821.0
3
940,821
1,112,946
1,072,571
1,072,571
1,072,571
1,072,571
1,112,946
1,072,571
1,072,571
1,072,571
1,112,946
12,837,406
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
584,204
584,204
584,204
584,204
584,204
584,204
584,204
584,204
584,204
584,204
584,204
6,987,632
122,269.98
764,453
75,898.6
7
740,903
127,536.1
7
792,541
115,423.6
7
780,428
115,423.6
7
780,428
115,423.6
7
780,428
115,423.6
7
780,428
127,536.1
7
792,541
115,423.6
7
780,428
115,423.6
7
780,428
115,423.6
7
780,428
127,536.1
7
792,541
1,388,742.
81
9,345,975
285,297
199,918
320,405
292,143
292,143
292,143
292,143
320,405
292,143
292,143
292,143
320,405
3,491,431
Cash paid
165
Cash flow from financing activity
Cash received
Borrowing cash
0.00
0.00
0.00
285,297
199,918
320,405
292,143
292,143
292,143
292,143
320,405
292,143
292,143
292,143
320,405
3,491,431
Beginning cash
1,784,766.1
7
2,070,063
2,070,06
3
2,269,98
1
2,269,981
2,590,386
2,882,529
3,174,672
3,466,815
3,758,958
4,079,363
4,371,506
4,663,649
4,955,792
2,590,386
2,882,529
3,174,672
3,466,815
3,758,958
4,079,363
4,371,506
4,663,649
4,955,792
5,276,197
Cash paid
Ending cash
5,276,197
166
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,049,750
918,000
1,090,125
1,090,125
1,049,750
22,821.03
22,821.03
22,821.03
1,049,750
940,821
1,112,946
1,112,946
1,072,571
1,049,75
0
22,821.0
3
1,072,57
1
1,090,12
5
22,821.0
3
1,112,94
6
1,049,75
0
22,821.0
3
1,072,57
1
1,049,75
0
22,821.0
3
1,072,57
1
1,049,75
0
22,821.0
3
1,072,57
1
1,049,750
22,821.03
1,009,37
5
22,821.0
3
1,032,19
6
12,546,00
0
251,031.3
7
12,797,03
1
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
122,269.98
82,744.98
764,453
724,928
134,382.4
8
776,566
110,157.
48
752,341
134,382.4
8
776,566
122,269.9
8
764,453
122,269.
98
764,453
134,382.
48
776,566
122,269.
98
764,453
122,269.
98
764,453
122,269.
98
764,453
122,269.9
8
764,453
1,451,939.
72
9,158,141
285,297
215,893
336,380
279,855
336,380
308,118
308,118
336,380
308,118
308,118
308,118
308,118
3,638,891
Cash received
22,821.03
1,072,571
Cash paid
Cash paid
Cash paid investment on operating and
administration
167
Total cash paid
Borrowing cash
0.00
0.00
0.00
285,297
215,893
336,380
279,855
336,380
308,118
308,118
336,380
308,118
308,118
308,118
308,118
3,638,891
Beginning cash
5,276,197
5,561,494
5,777,387
6,393,622
6,730,002
5,561,494
5,777,387
6,113,767
6,730,002
7,038,120
7,038,12
0
7,346,23
7
7,346,23
7
7,682,61
8
7,682,61
8
7,990,73
5
7,990,73
5
8,298,85
3
8,298,85
3
8,606,97
1
8,606,971
Ending cash
6,113,76
7
6,393,62
2
Cash paid
8,915,088
8,915,088
168
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Total
1,090,125
1,009,375
1,049,75
0
22,821.0
3
1,072,57
1
1,049,75
0
22,821.0
3
1,072,57
1
1,090,12
5
22,821.0
3
1,112,94
6
1,009,37
5
22,821.0
3
1,032,19
6
1,090,125
1,090,12
5
22,821.0
3
1,112,94
6
1,009,37
5
22,821.0
3
1,032,19
6
1,090,125
1,049,750
12,677,750
22,821.03
22,821.03
1,112,946
1,072,571
1,049,75
0
22,821.0
3
1,072,57
1
22,821.03
22,821.03
1,090,125
1,032,196
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
80,800
969,600
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
561,383
6,736,601
134,382.48
776,566
110,157.4
8
752,341
122,269.
98
764,453
122,269.
98
764,453
134,382.
48
776,566
110,157.
48
752,341
134,382.4
8
776,566
134,382.
48
776,566
110,157.
48
752,341
134,382.4
8
776,566
122,269.9
8
764,453
122,269.
98
764,453
1,491,464.
72
9,197,666
313,559
279,855
308,118
308,118
336,380
279,855
336,380
336,380
279,855
336,380
308,118
308,118
3,731,116
Cash received
1,112,946
251,031.37
12,928,781
Cash paid
Cash paid
Cash paid investment on operating and
administration
Total cash paid
169
0
Borrowing cash
0.00
0.00
0.00
313,559
279,855
308,118
308,118
336,380
279,855
336,380
336,380
279,855
336,380
308,118
Beginning cash
8,915,088
9,228,647
Ending cash
9,228,647
9,508,502
9,508,50
2
9,816,62
0
9,816,62
0
10,124,7
38
10,124,7
38
10,461,1
18
10,461,1
18
10,740,9
73
10,740,97
3
11,077,35
3
11,077,3
53
11,413,7
33
11,413,7
33
11,693,5
88
11,693,58
8
12,029,96
9
12,029,96
9
12,338,08
6
5,000,00
0
5,000,00
0
5,000,00
0
5,308,11
8
12,338,0
86
17,646,2
04
Cash paid
8,731,116
17,646,204
170
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
-288,443
-302,181
-291,693
-281,206
-270,718
-260,230
-225,518
-215,030
-204,542
-169,830
-183,567
-148,855
-288,443
-302,181
-291,693
-281,206
-270,718
-260,230
-225,518
-215,030
-204,542
-169,830
-183,567
-148,855
5,300,335
5,300,335
5,277,513.9
7
5,277,514
5,254,692.9
3
5,254,693
5,231,871.9
0
5,231,872
5,209,050.8
7
5,209,051
5,186,229.8
3
5,186,230
5,163,408.8
0
5,163,409
5,140,587.7
7
5,140,588
5,117,766.7
3
5,117,767
5,094,945.7
0
5,094,946
5,072,124.6
7
5,072,125
5,049,303.6
3
5,049,304
Total Asset
5,011,892
4,975,333
4,963,000
4,950,666
4,938,333
4,926,000
4,937,891
4,925,558
4,913,224
4,925,116
4,888,557
4,900,449
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Retain Earning
11,891.59
-24,666.82
-37,000.23
-49,333.64
-61,667.05
-74,000.46
-62,108.87
-74,442.28
-86,775.69
-74,884.10
-111,442.51
-99,550.92
Owner Equity
Total Equity
11,891.59
-24,666.82
-37,000.23
-49,333.64
-61,667.05
-74,000.46
-62,108.87
-74,442.28
-86,775.69
-74,884.10
-111,442.51
-99,550.92
5,011,891.5
9
4,975,333.1
8
4,962,999.7
7
4,950,666.3
6
4,938,332.9
5
4,925,999.5
4
4,937,891.1
3
4,925,557.7
2
4,913,224.3
1
4,925,115.9
0
4,888,557.4
9
4,900,449.0
8
Asset
Current Asset
Fixed Asset
Equity
171
Kasalong Thai massage
Balance Sheet
31 decemder,2013
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
-10,522.94
105,409.71
289,172.35
450,325.00
611,477.64
772,630.29
956,392.94
-10,522.94
105,409.71
289,172.35
450,325.00
611,477.64
772,630.29
956,392.94
1,117,545.5
8
1,117,545.5
8
1,278,698.2
3
1,278,698.2
3
1,439,850.8
8
1,439,850.8
8
1,601,003.5
2
1,601,003.5
2
1,784,766.1
7
1,784,766.1
7
5,049,303.6
3
5,049,303.6
3
5,038,780.6
9
5,026,482.6
0
5,026,482.6
0
5,131,892.3
1
5,003,661.5
7
5,003,661.5
7
5,292,833.9
2
4,980,840.5
3
4,980,840.5
3
5,431,165.5
3
4,958,019.5
0
4,958,019.5
0
5,569,497.1
5
4,935,198.4
7
4,935,198.4
7
5,707,828.7
6
4,912,377.4
3
4,912,377.4
3
5,868,770.3
7
4,889,556.4
0
4,889,556.4
0
6,007,101.9
8
4,866,735.3
7
4,866,735.3
7
6,145,433.6
0
4,843,914.3
3
4,843,914.3
3
6,283,765.2
1
4,821,093.3
0
4,821,093.3
0
6,422,096.8
2
4,798,272.2
7
4,798,272.2
7
6,583,038.4
4
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
Retain Earning
38,780.69
131,892.31
292,833.92
431,165.53
569,497.15
707,828.76
868,770.37
Owner Equity
1,007,101.9
8
-
1,145,433.6
0
-
1,283,765.2
1
-
1,422,096.8
2
-
1,583,038.4
4
-
Total Equity
38,780.69
131,892.31
292,833.92
431,165.53
569,497.15
707,828.76
868,770.37
5,038,780.6
9
5,131,892.3
1
5,292,833.9
2
5,431,165.5
3
5,569,497.1
5
5,707,828.7
6
5,868,770.3
7
1,007,101.9
8
6,007,101.9
8
1,145,433.6
0
6,145,433.6
0
1,283,765.2
1
6,283,765.2
1
1,422,096.8
2
6,422,096.8
2
1,583,038.4
4
6,583,038.4
4
Asset
Current Asset
Fixed Asset
Operating and Admin fixed asset
Total Fixed asset
Total Asset
172
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
2,070,063
2,269,981
2,590,386
2,882,529
3,174,672
3,466,815
3,758,958
4,079,363
4,371,506
4,663,649
4,955,792
5,276,197
2,070,063
2,269,981
2,590,386
2,882,529
3,174,672
3,466,815
3,758,958
4,079,363
4,371,506
4,663,649
4,955,792
5,276,197
4,798,272.2
7
4,798,272.2
7
6,868,335.0
5
4,775,451.2
3
4,775,451.2
3
7,045,431.9
4
4,752,630.2
0
4,752,630.2
0
7,343,016.3
3
4,729,809.1
7
4,729,809.1
7
7,612,338.2
2
4,706,988.1
3
4,706,988.1
3
7,881,660.1
1
4,684,167.1
0
4,684,167.1
0
8,150,982.0
0
4,661,346.0
7
4,661,346.0
7
8,420,303.8
9
4,638,525.0
3
4,638,525.0
3
8,717,888.2
8
4,615,704.0
0
4,615,704.0
0
8,987,210.1
7
4,592,882.9
7
4,592,882.9
7
9,256,532.0
6
4,570,061.9
3
4,570,061.9
3
9,525,853.9
5
4,547,240.9
0
4,547,240.9
0
9,823,438.3
4
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
1,868,335.0
5
-
2,045,431.9
4
-
2,343,016.3
3
-
2,612,338.2
2
-
2,881,660.1
1
-
3,150,982.0
0
-
3,420,303.8
9
-
3,717,888.2
8
-
3,987,210.1
7
-
4,256,532.0
6
-
4,525,853.9
5
-
4,823,438.3
4
-
1,868,335.0
5
6,868,335.0
5
2,045,431.9
4
7,045,431.9
4
2,343,016.3
3
7,343,016.3
3
2,612,338.2
2
7,612,338.2
2
2,881,660.1
1
7,881,660.1
1
3,150,982.0
0
8,150,982.0
0
3,420,303.8
9
8,420,303.8
9
3,717,888.2
8
8,717,888.2
8
3,987,210.1
7
8,987,210.1
7
4,256,532.0
6
9,256,532.0
6
4,525,853.9
5
9,525,853.9
5
4,823,438.3
4
9,823,438.3
4
Asset
Current Asset
Fixed Asset
Operating and Admin fixed asset
Total Fixed asset
Total Asset
Equity
Retain Earning
Owner Equity
Total Equity
Total Liability & Equity
173
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
5,561,494.0
5
5,561,494.0
5
5,777,386.6
9
5,777,386.6
9
6,113,766.8
4
6,113,766.8
4
6,393,621.9
9
6,393,621.9
9
6,730,002.1
3
6,730,002.1
3
7,038,119.7
8
7,038,119.7
8
7,346,237.4
3
7,346,237.4
3
7,682,617.5
7
7,682,617.5
7
7,990,735.2
2
7,990,735.2
2
8,298,852.8
7
8,298,852.8
7
8,606,970.5
1
8,606,970.5
1
8,915,088.1
6
8,915,088.1
6
4,547,240.9
0
4,547,240.9
0
10,108,734.
95
4,524,419.8
7
4,524,419.8
7
10,301,806.
56
4,501,598.8
3
4,501,598.8
3
10,615,365.
67
4,478,777.8
0
4,478,777.8
0
10,872,399.
79
4,455,956.7
7
4,455,956.7
7
11,185,958.
90
4,433,135.7
3
4,433,135.7
3
11,471,255.
51
4,410,314.7
0
4,410,314.7
0
11,756,552.
13
4,387,493.6
7
4,387,493.6
7
12,070,111.
24
4,364,672.6
3
4,364,672.6
3
12,355,407.
85
4,341,851.6
0
4,341,851.6
0
12,640,704.
47
4,319,030.5
7
4,319,030.5
7
12,926,001.
08
4,296,209.5
3
4,296,209.5
3
13,211,297.
69
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
-
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,000,000.0
0
5,108,734.9
5
-
5,301,806.5
6
-
5,615,365.6
7
-
5,872,399.7
9
-
6,185,958.9
0
-
6,471,255.5
1
-
6,756,552.1
3
-
7,070,111.2
4
-
7,355,407.8
5
-
7,640,704.4
7
-
7,926,001.0
8
-
8,211,297.6
9
-
5,108,734.9
5
10,108,734.
95
5,301,806.5
6
10,301,806.
56
5,615,365.6
7
10,615,365.
67
5,872,399.7
9
10,872,399.
79
6,185,958.9
0
11,185,958.
90
6,471,255.5
1
11,471,255.
51
6,756,552.1
3
11,756,552.
13
7,070,111.2
4
12,070,111.
24
7,355,407.8
5
12,355,407.
85
7,640,704.4
7
12,640,704.
47
7,926,001.0
8
12,926,001.
08
8,211,297.6
9
13,211,297.
69
Asset
Current Asset
Cash
Total Current Asset
Fixed Asset
Operating and Admin fixed asset
Total Fixed asset
Total Asset
174
Kasalong Thai massage
Balance Sheet
31 decemder,2016
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
Cash
9,228,647
9,508,502
9,816,620
10,124,738
10,461,118
10,740,973
11,077,353
11,413,733
11,693,588
12,029,969
12,338,086
17,646,204
9,228,647
9,508,502
9,816,620
10,124,738
10,461,118
10,740,973
11,077,353
11,413,733
11,693,588
12,029,969
12,338,086
17,646,204
4,296,209.5
3
4,296,209.5
3
13,524,856.
80
4,273,388.5
0
4,273,388.5
0
13,781,890.
92
4,250,567.4
7
4,250,567.4
7
14,067,187.
53
4,227,746.4
3
4,227,746.4
3
14,352,484.
14
4,204,925.4
0
4,204,925.4
0
14,666,043.
26
4,182,104.3
7
4,182,104.3
7
14,923,077.
37
4,159,283.3
3
4,159,283.3
3
15,236,636.
48
4,136,462.3
0
4,136,462.3
0
15,550,195.
60
4,113,641.2
7
4,113,641.2
7
15,807,229.
71
4,090,820.2
3
4,090,820.2
3
16,120,788.
82
4,067,999.2
0
4,067,999.2
0
16,406,085.
43
4,045,178.1
7
4,045,178.1
7
21,691,382.
05
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Other
Total Liability
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
8,524,856.8
0
-
8,781,890.9
2
-
9,067,187.5
3
-
9,352,484.1
4
-
9,666,043.2
6
-
9,923,077.3
7
-
10,236,636.
48
-
10,550,195.
60
-
10,807,229.
71
-
11,120,788.
82
-
11,406,085.
43
-
11,691,382.
05
-
8,524,856.8
0
13,524,856.
80
8,781,890.9
2
13,781,890.
92
9,067,187.5
3
14,067,187.
53
9,352,484.1
4
14,352,484.
14
9,666,043.2
6
14,666,043.
26
9,923,077.3
7
14,923,077.
37
10,236,636.
48
15,236,636.
48
10,550,195.
60
15,550,195.
60
10,807,229.
71
15,807,229.
71
11,120,788.
82
16,120,788.
82
11,406,085.
43
16,406,085.
43
11,691,382.
05
11,691,382.
05
Asset
Current Asset
Fixed Asset
Operating and Admin fixed asset
Total Fixed asset
Total Asset
Equity
Retain Earning
Owner Equity
Total Equity
Total Liability & Equity
175
Chapter 8
Risk Management
176
177
So Kasalong Thai massage should using the Marketing strategy by our business have
to environment serving make customer good feel and relax cause is the Thai Lanna
style and ancient house, our business complete business in service and have
promotion for member customer to come always service.
3. Economic Condition
This economic problem is a big problem in Thailand. Its affect to the customer
population has decreased significantly. Investment in private is lower all over
investment in country and foreign country, public spending that reduced because of
lower revenues. So the people must be more carefully in spending its make the
purchase are decrease (Eureka, 2008). That problem are risk that affect to decrease
sales
From above the reasons, Kasalong Thai massage must manage risk by setting
the strategies are appropriate by promotes increase sales in during the festival,
handing out flyers, create a website and promote. Moreover Kasalong Thai massage
provide variety promotion for respond to all level of customer demand which has the
price a medium level for customers who want to use the service for customer decision
to use service. In not well economic period its make the customer satisfaction and
affect to increase sales. When variety service the customer can has more choice.
Moreover its can make the customer satisfaction and can attract a lot of customers.
When we creating these strength the competitor difficult to enter the market and later
can make high profit.
4. Competitive Condition
There are many entrepreneurs interested to open Thai massage that gives full
service in Chiang Rai. After that the Thai massage business becomes the business
which is very popular. Then the affects of Thai massage business is high competition.
Then, it makes more growth market and there are varieties of services that customers
can make decision for choosing. So, there is capacity in competitive condition in the
market. Then, there is cut pricing between competitions which it affects to market
178
share. In this reason, it is risk that can affect to Kasalong Thai massage which it can
reduce sales.
From above reasons, Kasalong Thai massage must to determine strategy for
competing with competitors in the market by looking opportunity to build
differentiation in our services, prices, promotion for increase quality of services for
efficient. When there are varieties of services which the customers have more choices
for decision servicing. Therefore, it can make customer satisfaction and more
attractive customers. If Kasalong Thai massage is strength which the others
competitors is difficult to entry market, so Kasalong Thai massage can expand the
market which there are increase customers. Then, Market Share will improve which it
makes more profit.
5. The risk of fire
This business our Thai massage builds is ancient house. The wood used in
building. Have to the risk of fire, because our business have to the oil massage, As
well as fuel, Risk of fire, so our business is protected with the use of wood for the fire
risk to a minimum and our business make the fire insurance for stability of business
when having fire to company.
179
1. Human resources
Our clinic is a Thai massage that aim at the diseases preventing so the
satisfaction of customer is a driver of business to growth up. Hence, a satisfaction of
customer occur from they look we have the expert massage therapist that make the
trustworthiness to them. So if we lack this factor it's a risk to effect cause a loose of
benefit. Therefore, we have to prepare to fulfill in this affair through the massage
therapist recruitment so all massage therapist that we select to work in our clinic must
past the certificate of art therapy everyone.
2. Quality of service
There are many customers come to our health center which is more than kind
of performance can manage, so these might cause the problem of services and
customer satisfaction management and other of problems. When we have those
problems it's might to effect decrease the benefit and hang behind the competitors.
For example, some masseur tried or bored the job and works not the most of service
because we lack a quality in satisfaction of customer. This is internal risk that we have
to prepare to solve them. Hence, we always have to train all employees and massage
therapists to realize in the quality of service and satisfaction of customers for the
benefit of clinic and themselves. And increase the diligent for the employee that have
great job or work on over time.
3. Customer management
The vital thing that indicate that we have a risk that is the expression of
customers. So each customer have a social base that different so perhaps we might
lack a royalty customer it's not cause our company but occur from those customer by
economic change ,belief change, social change that cause some customers may don't
like to massage. So, these risk we might not to solve them in directly but we have to
prepare to solve them by indirectly is ask some comment from the customers might
from bring the issue directly in talking of all in day's work or comment box for always
update the satisfaction of customers.
180
181
Chapter 9
Summary
182
183
Situation of industry is Information from the public health of the Thai Traditional
Medical Services from 2003-2008 is divided into four sectors based on annual data broken
down by age group, gender, etiology, and the service you deserve.
Product and Service, Kasalong Thai massage has services two parts, including
treatment massage and foot massage. A treatment massage has price about 350 baht per hour,
and a foot massage has price about 250 baht per hour.
In term of marketing analysis, we provide are five factors, such as general
environment analysis, political factor, economic factor, socio-cultural factor, and
technological factor.
Competitor, we divide two group competitor of Kasalong Thai massages are direct
competitor and indirect competitor. Direct competitor comprise of School of Traditional and
Alternative Medicine at Chiang Rai Rajabhat University, Mae Fah Luang University
Hospital, Chiang Rai Prachanukroh hospital. Indirect competitor comprise of Ausapron Thai
Massages, Aumpron Thai Massages, Wangcom massage.
Sale forecast of Kasalong Thai massage in five year, the first year Kasalong Thai
massage get total revenue 8,949,000 baht per year, second year get total revenue 11,894,000
baht per year, third year get total revenue 14,807,500 baht per year, fourth year get total
revenue 14,760,000 baht per year, fifth year get 14,915,000 bath per year.
Marketing Expenses are beverages and advertisement. Beverage, we will arrange
some herbals for customers such as pandan juice, ginger, and tea. Advertisement, the
Kasalong Thai Massage is advertised on its own website and brochure and gift for welcome
the customers at the store.
In term of investment cost, we provide in following:
1. Product: treatment massage service and foot massage service.
2. Location: land and building cost.
3. Pattern inside of health center cost: house reception and house massage.
4. Cost of Machine Tools and Equipment.
5. Cost of internet and telephone.
The operation cost for a massage, we provide two raw materials are Thai herb ball,
and Original foot cream.
184
Stationary expense
Electricity expense
Water expense
Internet and telephone expense
Fire Insurance.
In term of finance analysis, Kasalong Thai massage has profit all year and every year.
In term of risk management, we analysis are two force, including external force and
internal force.
External forces include:
Changing in Customer Need - The need of customer in the service of Kasalong Thai
massage may change the cause to different such as Massage oil. Body massage using
oils extracted from nature, a relaxing massage.
Economic Condition - This economic problem is a big problem in Thailand. Its affect
to the customer population has decreased significantly.
185
The risk of fire - This business our Thai massage builds is ancient house. The wood
used in building. Have to the risk of fire, because our business has to the oil massage,
as well as fuel.
Human resources - Our clinic is a Thai massage that aim at the diseases preventing so
the satisfaction of customer is a driver of business to growth up. Hence, a satisfaction
of customer occur from they look we have the expert massage therapist that make the
trustworthiness to them.
Quality of service - There are many customers come to our health center which is
more than kind of performance can manage, so these might cause the problem.
Customer management - The vital thing that indicate that we have a risk that is the
expression of customers. So each customer have a social base that different so
perhaps we might lack a royalty customer it's not cause our company but occur from
those customer by economic change ,belief change, and social change.
These information are collected in report for analysis all part of the Kasalong Thai massage
health center.
186
Appendix
187
60-70 .
200 , 150 .
? ?
15 ,
2554;
262 , 302 .
207 , 247 .
188
: , 6 2555
189
190
191
192
193
http://www.am-cb.com/index.php?option=com_content&view=article&id=12&Itemid=17
ii
http://library.cmu.ac.th/faculty/econ//Exer751409/2550/Exer2550_84
iii
https://docs.google.com/viewer?a=v&q=cache:PS_iFKOyU94J:www.thaihealingalliance.com/membersonly/Re
search_and_Other_Items_of_Interest/Authentic_Thai_Traditional_Massage.pdf+&hl=th&pid=bl&srcid=ADG
EESjA6tInbB-cDVhLqXujoYC-JTz6owFdy4Ti4c1KORtHgx8RKsaA8mFfkqysugZNYMyTZHWnbjSI2zA0IhTOFgxfpX0Y86EcDKI9eJ5kznurHdaU5wenAALhVOXG_kq5iUoOaP&sig=AHIEtbR03NfWi2l_Bc-Rp-t2vI0jm0fiNw
iv
http://livingsabai.com/BRIEF-HISTORY-OF-THAI-MASSAGE.html
http://www.mrd.go.th/ac/stat.asp
vi
http://m.thairath.co.th/content/edu/230122
vii
http://www.thaicam.go.th/index.php?option=com_content&view=article&id=115&Itemid=11
6
viii
ix
http://thisismedical.com/medical_detail.php?id=15601
http://hospital.mfu.ac.th/Thai%20massage.html
Data from Chiang Rai Prachanukroh hospital
xi
http://tongmassage.wordpress.com/2010/12/09/%E0%B8%AD%E0%B8%B8%E0%B
8%A9%E0%B8%B2%E0%B8%9E%E0%B8%A3%E0%B8%99%E0%B8%A7%E0
%B8%94%E0%B9%81%E0%B8%9C%E0%B8%99%E0%B9%84%E0%B8%97%E
0%B8%A2/
194
xii
https://th.foursquare.com/v/%E0%B8%AD%E0%B8%B3%E0%B8%9E%E0%B8%A3%E0
%B8%99%E0%B8%A7%E0%B8%94%E0%B9%81%E0%B8%9C%E0%B8%99%E0%B9
%82%E0%B8%9A%E0%B8%A3%E0%B8%B2%E0%B8%93/4e901fa3550342b5a4178d70
xiii
http://www.isaan.com/th/about/other-cities-in-thailand/chiangrai/others/massage-lane.html
xiv
http://www.winnerfurnitures.com/product_sub.php?mem=&pid=1332&p=7&sid=34&img=i
mages/product/946722.jpg
xv
http://www.winnerfurnitures.com/product_sub.php?mem=&pid=2120&p=5&sid=26&img=i
mages/product2/13110962964_l.jpg
xvi
http://www.winnerfurnitures.com/product_sub.php?mem=&pid=1874&p=7&sid=32&img=images/product2/1
2968800014_l.jpg
xvii
http://www.siammakro.co.th/main/en/mail_hot.php?page=13
xviii
xix
http://www.powerbuy.co.th/ProductDetailPage.aspx?Prod_Code=PWB000181415
http://chantraspa.com/product.php?id_product=77
xx
http://www.sinthaneegroup.com/index.php?page=shop.product_details&flypage=flypage.tpl&product_id=13
6&category_id=16&vmcchk=1&option=com_virtuemart&Itemid=45
xxi
http://www.spathaishop.com/?cid=59497&subid=16264
xxii
http://www.spathaishop.com/?cid=59497&subid=16274
xxiii
http://www.spathaishop.com/%E0%B8%AB%E0%B8%A1%E0%B8%AD%E0%B8%99-CID59497P41228.html
xxiv
http://www.spathaishop.com/%E0%B8%9C%E0%B9%89%E0%B8%B2%E0%B8%84%E0%B8%B2%E0%B8%94%E
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8%A2%E0%B8%8A%E0%B9%89%E0%B8%B2%E0%B8%87%E0%B9%84%E0%B8%97%E0%B8%A2CID59497P199919.html
xxv
http://www.spathaishop.com/?cid=59497&subid=16278
xxvi
http://www.spathaishop.com/?cid=59497&subid=14955
xxvii
http://www.spathaishop.com/?cid=59497&subid=14955
195
xxviii
xxix
http://chantraspa.com/product.php?id_product=38
http://chantraspa.com/category.php?id_category=25
xxx
http://www.thaitambon.com/tambon/tsmepdesc.asp?Prod=0682115858&ID=500101&SME=051230142626
xxxi
http://www.sripiboon.com/product-th-465362-2106127%E0%B8%81%E0%B8%A3%E0%B8%B0%E0%B8%95%E0%B8%B4%E0%B8%81%E0%B8%99%E0%B9%89%E0%B
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B8%95%E0%B8%A3.html
xxxii
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xxxiii
http://www.weloveshopping.com/template/e5/showproduct.php?pid=13911498&shopid=183006
xxxiv
http://faucet.tarad.com/product-th-813710-4040059%E0%B8%AD%E0%B9%88%E0%B8%B2%E0%B8%87%E0%B8%A5%E0%B9%89%E0%B8%B2%E0%B8%87%E0%B
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xxxv
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8%A3%E0%B8%B0+ZT+EMC.html
xxxvi
http://www.siamshop.com/2wk0semluq55c36-show-1644691
xxxvii
http://www.ikea.com/th/th/catalog/products/10193140/
xxxviii
http://www.ikea.com/th/th/catalog/products/40197617/
xxxix
http://www.viboonchanshop.com/9%E0%B8%8A%E0%B8%B1%E0%B8%81%E0%B9%82%E0%B8%84%E0%B8%A3%E0%B8%81-nasco
xl
http://www.amorncctv.com/product-th-0-3251970%E0%B8%8A%E0%B8%B8%E0%B8%94%E0%B8%81%E0%B8%A5%E0%B9%89%E0%B8%AD%E0%B8%87%E0%B
8%A7%E0%B8%87%E0%B8%88%E0%B8%A3%E0%B8%9B%E0%B8%B4%E0%B8%94+8+%E0%B8%95%E0%B8%B
1%E0%B8%A7+%E0%B8%AD%E0%B8%B8%E0%B8%9B%E0%B8%81%E0%B8%A3%E0%B8%93%E0%B9%8C%E0
%B8%84%E0%B8%A3%E0%B8%9A%E0%B8%8A%E0%B8%B8%E0%B8%94.html
xli
http://www.worachat.com/index.php?lay=show&ac=article&Id=538665099&Ntype=8
xlii
http://www.worachat.com/index.php?lay=show&ac=article&Id=538643298&Ntype=23
xliii
http://nonthaburicity.olxthailand.com/6-3-3-900-iid-198461105
xliv
xlv
http://www.mrblackboard.com/
http://www.thaisakolgp.com/viewknowlage.php?noknowlage=2
xlvi
www.ismed.com
xlvii
http://www.ddproperty.com/property/show/40750
xlviii
xlix
l
http://www.land.co.th/land-info-top-3.asp
http://www.ihome1982.net
http://www.tothispeed.com/th/promotion-customer.php
196
li
http://www.nungphaman.com/
lii
liii
liv
lv
lvi
http://www.herblpg.com/thai/node/75
http://creamandoilmassage.igetweb.com/index.php?mo=3&art=267996
http://women.sanook.com/work/108jobs/108jobs_26616.php
http://www.mwa.co.th/watercost.html
http://www.erc.or.th/ERCWeb2/Upload/Download/PEA-Tariff.pdf
lvii
lviii
http://www.oic.or.th/upload/printing/uploadfile/12-1940.pdf
http://ktdoilanradio.com/NP-3988-
%E0%B8%AD%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%B2%E0%B8%84%E0%B9%88%E0%B8%
B2%E0%B9%82%E0%B8%86%E0%B8%A9%E0%B8%93%E0%B8%B2.html
lix
http://www.108clean.com/%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%A2%E0%B8%B2%E0%B8
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E0%B8%A3%E0%B8%B1%E0%B8%81%E0%B8%A9%E0%B8%B2%E0%B8%9E%E0%B8%B7%E0%B9%8
9%E0%B8%99/%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%A2%E0%B8%B2%E0%B8%94%E0%B8
%B1%E0%B8%99%E0%B8%9D%E0%B8%B8%E0%B9%88%E0%B8%99.html
lx
http://www.108clean.com/%E0%B8%99%E0%B9%89%E0%B8%B3%E0%B8%A2%E0%B8%B2%E0%B8
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B8%AD%E0%B8%B2%E0%B8%94/%E0%B8%97%E0%B8%B3%E0%B8%84%E0%B8%A7%E0%B8%B2%
E0%B8%A1%E0%B8%AA%E0%B8%B0%E0%B8%AD%E0%B8%B2%E0%B8%94%E0%B8%97%E0%B8%B
1%E0%B9%88%E0%B8%A7%E0%B9%84%E0%B8%9B/%E0%B8%AA%E0%B8%9A%E0%B8%B9%E0%B
9%88%E0%B9%80%E0%B8%AB%E0%B8%A5%E0%B8%A7%E0%B8%A5%E0%B9%89%E0%B8%B2%E0
%B8%87%E0%B8%A1%E0%B8%B7%E0%B8%AD.html
197
lxi
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lxii
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lxiii
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