SEEKERS INDEPENDENT SPIRITS
Income Statement
Account Name
Revenue Bottles - Cambodia
Revenue Fizzy - Cambodia
Revenue 3rd Party D. - Export
Revenue Bottles - Export
REVENUE - BOTTLES
Net Price for Calculation
Special Tax
Net Price for Calculation
Public Lighting Tax
Discounts
Promotion
Total Tax, Discount & Promotion
Total Net Revenue - Bottles
93000 Bar-Revenue
93010 F&B-Bar Revenue
93011 Food Revenue
93012 Beverages Revenue
Total 93010 F&B-Bar Revenue
93030 Experiences
Tour and Tastings
Merchandising
Outside Events
Others
Total 93000 Bar-Others Revenue
TOTAL GROSS REVENUE (BOTTLES +
OTHERS)
93011 Food-Discounts
Beverages-Discounts
Experiences-Discounts
Tour and Tastings-Discounts
Merchandising-Discounts
Outside Events-Discounts
Others-Discounts
Total 93000 Bar-Discounts
TOTAL NET REVENUE (BOTTLES + OTHERS)
COGS
Total 95100 Packaging-COGS
95720 Liquid-Distillery-COGS
95730 Botanical-Distillery-COGS
95810 F&B-Bar-COGS
95811 Food-COGS
95812 Beverage-COGS
Other F&B Bar COGS
Experiences
Tour and Tastings
Merchandising
Outside Events
Others
TOTAL COGS
Gross Profit
Spirits
F&B - Bar
Experiences
Tour and Tastings
Merchandising
Outside Events
Others
Total Gross Profit
OPERATING EXPENSES
Staff Expenses
97101 Salaries Management
97102 Salaries Distillery
97103 Salaries Sales & Marketing
97104 Salaries Finance/ Admin.
97105 Salaries Production/ Warehouse
97106 Salaries Bar & Kitchen
97107 Tax on Salaries Expenses
97108 Tax on Salary on Fringe Benefit Expense
97109 Staff Service Charge 7%
97110 Salaries HR/Administration
Total 97100 Staff & Related Expense
Bonus and Gratifications
97201 Bonus and Gratifications Management
97202 Bonus and Gratifications
Production/Warehouse
97205 Bonus and Gratifications Distillery
97203 Bonus and Gratifications Sales/Marketing
97208 Bonus and Gratifications Garden
97206 Bonus and Gratifications Bar
97207 Bonus and Gratifications Kitchen
97204 Bonus and Gratifications Finance
Total 97200 Bonus and Gratifications
97300 Other Staff Expenses
97301 Staff Insurance
97303 Staff Meals and Allowances
97304 Staff Uniform
97305 Medical Expenses Executives and Staff
97703 Recruitment/Communication Expenses
A97307 Telephone Card
B97307 Cambodian Visa
Total 97300 Other Staff Expenses
Total Staff Expenses
97400 Marketing Expenses
97401 Marketing On-Line
97402 Artwork & Printing
97405 Branding
97407 Event/Promotions Cost
97408 Travelling
97409 Tasting, Entertainment
97410 Stand Rental
97412 Marketing Off-Line
97413 Accommodation
97414 Music/Event Cost
97415 Products Sample Shippment
Brand Ambassadors
97500 General Operating Expenses
97503 In House Beverage Testing
97506 Allocation for Kitchen Utensil
97510 Allocation for Glassware
97511 Allocation for Bar/Operating Equipment
97512 Allocation for Cleaning Utensils
97513 Allocation for Office/Electronic
Equipment
97514 Stationary
97515 Laundry Expenses
97517 Decoration/Flower Expenses
A97518 Labor for Maintenance
B97518 Materials for Maintenance
97519 Delivery and Transportation
97520 Pest Control
97521 Commission Expenses
97525 Allocation for Distillery/Operating
Equipment
97600 Audit/Legal & Consulting
97602 Professional Fee
97606 Ministry of Handicraft
C97606 Laboratory
Insurances (Fire, Building, etc.)
97700 Administration/Utilities Expenses
97702 Internet and IT Expenses
97704 Gasoline Expenses
97705 Gas Expenses
97706 Power-EDC
97707 Water Supply
98000 Other Expenses
98100 Bank Charge Expenses
98300 Credit Card Commission
98600 Gain/Loss Exchange Rate
98700 Miscellaneous Expenses
TOTAL OPERATING EXPENSES
GROSS OPERATING PROFIT (GOP)
97800 Rent or Lease of Building
97801 Rental-Building
EBITDA
Depreciation Expense
Depreciation Expense
EBIT
Financial Expenses
Interest expense
Net Income Before Tax
Tax Expense
Patent and Licenses
K97603 Withholding Tax Expenses 14%
L97603 Withholding Tax Expenses 15%
D97605 Annual Filling-MOC
97607 Custom Department
TOI (Tax on Income)
Prepayment TOI (1%)
Net Income After Tax