Table 12 Results of the financial analysis of shiitake mushroom production in WESVIARC

	Base scenario	Increase in expense		Decrease in revenue
		+5%	+10%	–5%	–10%
FIRR	19%	18%	17%	18%	17%
FNPV	27,380,670.20	26,554,683.49	25,728,696.78	25,185,649.98	22,990,629.76
BCR	2.82	2.68	2.56	2.68	2.54
ROI	48.33%	45.65%	43.22%	45.52%	42.71%

Note: WESVIARC, Western Visayas Integrated Agricultural Research Center; FIRR, Financial Internal Rate of Return; FNPV, Financial Net Present Value; BCR, Benefit-Cost Ratio; ROI; Return on Investment.