Wednesday, November 5, 2025

PNL understanding, thin lot GP and why there is a need for prudent and frugal operations management

Hi All,






This email outlines the fundamental principles of fiscal discipline and the necessity of prudent financial management and resource conservation within our business.

1. **Basic Business Formula: Sales - Cost = Gross Profit**
Our core objective is to consistently increase sales while simultaneously reducing costs and expenses. These are the primary drivers of our business, ensuring salaries are paid and operations are sustained. Unlike government entities, we must diligently account for every peso spent, as our revenues are not guaranteed.

To illustrate, let's analyze the deductions from each sales transaction:

* **Standard Deductions (52% of Transaction Value):**
* VAT: 12%
* Insurance: 5%
* **Total: 52%**

* **Joint Venture (JV) Share:**
* Ranges from 40% to 50% (potentially higher if the land was purchased).

* **Development Cost (P3,500/sqm, potentially higher at current costs):**
* Lawn: P8,750
* SSN: P35,000
* GE: P105,000

**Example Application (for a lot previously sold at P60,000 during a promotion):**

* Total Selling Price (TSP): P60,000
* Less 52% Deductions: P31,200
* **Net Gross Profit:** P28,800
* Less JV Share (e.g., 50%): P14,400
* Less Cost of Goods Sold (COGS): P8,750
* **Gross Profit (GP): P5,650**

This P5,650 represents the margin available to cover our operating expenses. In this example, the profit margin is 9.4% (P5,650 / P60,000).



Break even computation:

            Using 5,650 as margin as base:

           Monthly OE   (Estimate

                          Telephone:                              P2,000
                          Electricity                                 10,000
                          Water                                       20,000
                          Security F                                25,000
                          Staff salary    6 x  16                96,000
                         Executive salary                       30,000 
                         Gas and fuel     P5k x4             20,000

                         Total                                         203,000

                        BE  =   203,000/5,650                 35 lots

                       This means for the entire year to break even we have to have 35 x 12 =     420 !!!   Our target of 100, 200, 300 are not enough to break even!

                       Thus as seen from reality/background:    wherein we had 1 sale, 10 sales,     

          To address this PNL issue:

          1   We have to increase sales by:

                Increasing sales

               1.  Asking for marketing plan
               2.  Increasing TLP

                   In HGOMP our former price of P75,000 is way below the competitors P150,000  same as in HGGMP

                Reduce cost:

             1.  Make our marketing events relevant to achieve sales;    Marketing is at "AT A PROFIT"
                 One sbu spent P190,000 for Marketing Event

            2.  Keep labor costs to a minimum;    

            3.  Find the leaks the small holes where expenses are leaking


he phrase "small holes sink a ship" is a proverb meaning that even seemingly insignificant problems, if ignored, can lead to major disaster. It originates from Benjamin Franklin's quote, "Beware of little expenses; a small leak will sink a great ship," which highlights how minor costs can accumulate to cause significant financial trouble. In a literal sense, while modern ships have bilge pumps to manage minor leaks, a hole, regardless of size, compromises the hull's integrity and, if large enough or in a critical location, can lead to catastrophic flooding. 


 Anyone;    Please show computation on the contrary that we are making profit
                  is there a substitute for the formula -  sales- cost  =  GP,   BE  =  Total expenses/ GP plot
                  Anyone with 10 years business experience or MBA

OTHERWISE WE SEEK ABCD FROM EVERYONE

                                   

Best regards,
Jorge Saguinsin

Best regards,
Jorge Saguinsin

No comments:

Post a Comment