Definition
Manufacturing is the process of transforming raw or semi-finished materials into new form or finished products whether the work is performed by hand or by power-driven machine, whether it is done in a factory or in a worker's home, and the products are sold at wholesale or retail. Exceptions are banana cue making, popcorn, fishball and the like which should be classified as Wholesale and Retail Activity.
Do not include under this section, manufacturing activities as integral part of other activities like copra making or panocha making and dried fish making which should be reported under “Crop Farming and Gardening” and “Fishing” sections, respectively.
If selling the manufactured products is an ancillary activity in manufacturing, do not enter any in “Wholesale and Retail” section.