Projected Income

Annual Sales
twister
smoothies/power
booster smoothies selling price #of days
80 50.00 360 1,440,000.00
82 52.00 360 1,538,035.20
84 54.00 360 1,640,314.54
87 56.00 360 1,746,995.74
89 58.00 360 1,858,241.93
8,223,587.41
COST OF SALES

Cost price #of days Annual cost

80 19.51 360 561,920.00
82 20.15 360 596,063.40
84 21.21 360 644,275.27
87 22.22 360 693,143.28
89 23.27 360 745,602.78
3,241,004.73
1.06808

-
-
-
-
-
 Total Project Cost

For the First Two Months of Operation

Fixed Assets
Requirement
Factory Tools
and Supplies
Total Fixed
Assets
Working
Capital
Requirement
Direct Materials
Direct Labor
Manufacturing
Overhead:
Indirect Material
Utilities
Repairs and
Maintenance
Maintenance
Supplies
Depreciation
Expense
Total Working
Capital
Selling and
Administrative
Expenses
Administrative
Expense
Selling Expense
Total Other
Expenses
Total
Expenditures
Cash
Contingencies
Total Project
Cost
Contribution
per partner
 Total Project Cost

For the First Two Months of Operations

Total Amount

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

0.00

200,000.00

200,000.00

40,000.00
 Projected Sales

Projected Sales
Year 1 Year 2 Year 3 Year 4

Sales 1,440,000.00 1,538,035.20 1,640,314.54 1,746,995.74

Less: Cost of Sales 561,920.00 596,063.40 644,275.27 693,143.28
Net Sales 878,080.00 941,971.80 996,039.27 1,053,852.46
0.61 0.61 0.61 0.60
Less: Operating Expenses
Pre-operating Expenses 20,000.00 - - -
Salaries & Wages 572,400.00 592,920.00 592,920.00 592,920.00
Rent Expense 96,000.00 96,000.00 100,800.00 100,800.00
Utilities 54,000.00 56,700.00 59,535.00 62,511.75
Repairs and Maintenance 6,000.00 6,300.00 6,615.00 6,945.75
Transportation Expense 2,000.00 2,100.00 2,205.00 2,315.25
Depreciation Expense 7,839.40 7,839.40 7,839.40 7,839.40
Fringe Benefits 78,544.80 78,544.80 78,544.80 78,544.80
Store and Office Supplies 5,202.00 5,306.04 5,412.16 5,520.40
Marketing and Selling Expense 9,000.00 9,450.00 9,922.50 10,418.63
Miscellaneous Expense 9,000.00 7,650.00 7,803.00 7,959.06

Total Expenses 859,986.20 862,810.24 871,596.86 875,775.04

NET INCOME Before Income Tax 18,093.80 79,161.56 124,442.41 178,077.42
Income Tax Payable 5,428.14 23,748.47 37,332.72 53,423.23
NET INCOME Before After Tax 12,665.66 55,413.09 87,109.69 124,654.20
 Year 5

1,858,241.93
745,602.78 0.39 0.39 0.39 0.40 0.40
1,112,639.15
0.60

-
592,920.00
100,800.00
65,637.34 5% increase
7,293.04 5% increase
2,431.01 5% increase
7,839.40 39,197.00 5,428.14
78,544.80
5,630.81 2% increase
10,939.56
8,118.24 2% increase

880,154.20
232,484.95
69,745.49
162,739.47
 Year 1 Year 2 Year 3 Year 4
CASH INFLOWS
Cash beginning 46,256.20 136,789.42 212,753.51
Investment by the Partners 200,000.00
Net Income 18,093.80 79,161.56 124,442.41 178,077.42
Depreciation 7,839.40 7,839.40 7,839.40 7,839.40
Total Cash Inflows 225,933.20 133,257.16 269,071.23 398,670.33

CASH OUTFLOWS

Equipment 29,197.00
Renovation Cost 10,000.00
Increase/Decrease in Inventory 132,480.00 (23,960.40) 17,569.25 7,148.06
Prepaid Rent 8,000.00
Tax Payment 5,428.14 23,748.47 37,332.72
Withdrawals 15,000.00 15,000.00 15,000.00
Total Cash Outflows 179,677.00 (3,532.26) 56,317.72 59,480.78
CASH AT THE END OF THE YEAR 46,256.20 136,789.42 212,753.51 339,189.55
Year 5

339,189.55

232,484.95
7,839.40
579,513.91

10,109.03

53,423.23
15,000.00
78,532.25
500,981.65
FINANCIAL ANALYSIS

FINANCIAL VIABILITY
PAYBACK PERIOD

Unrecovered Payback Period

Cash Net InflowYear Investment (in years)

First Year 200,000.00 1.00

Second Year 200,000.00 -200,000.00 1.00
Third Year 500,000.00
Fourth Year 0.00
Fifth Year 0.00

Payback Period is 1 year

NET PRESENT VALUE OF FUTURE CASH FLOWS

18% Present
Year Cash Net Inflow Factor Value
First Year 200,000.00 0.8475 169,491.53
Second Year 200,000.00 0.7182 143,636.89
Third Year 500,000.00 0.6086 304,315.44
Fourth Year 0.00 0.5158 -
Fifth Year 0.00 0.4371 -
-
Present Value of Cash Inflow 617,443.85
Present Value of Cash Outflow (Initial Investment) -

Net Present Value 617,443.85

Criteria: If NPV is positive, accept the project;

If NPV is negative, reject the project.
Since, NPV is positive, the decision is to accept the project.
This will lead to the profitability of the business.
 Year 1 Year 2 Year 3
ASSETS

CURRENT ASSETS
Cash on hand 46,256.20 136,789.42 212,753.51
Merchandise Inventory 132,480.00 108,519.60 126,088.85
Prepaid Rent 8,000.00 8,000.00 8,000.00
Total current Assets 186,736.20 253,309.02 346,842.36

NON-CURRENT ASSETS
Lease Improvement (Renovation) 10,000.00 10,000.00 10,000.00
Machineries & Equipment 29,197.00 29,197.00 29,197.00
Total Non-currentAssets 39,197.00 39,197.00 39,197.00
Accumulated depreciation 7,839.40 15,678.80 23,518.20
Net Property and Equipment 31,357.60 23,518.20 15,678.80
TOTAL ASSETS 218,093.80 276,827.22 362,521.16

LIABILITIES AND OWNER'S EQUITY

Income Tax Payable 5,428.14 23,748.47 37,332.72
PARTNER'S EQUITY
beginning capital 200,000.00
Domingo, Hanelet S. 40,000.00 42,533.13 50,615.75
Castillo, Jessa R 40,000.00 42,533.13 50,615.75
Natividad, Cris Joshua D. 40,000.00 42,533.13 50,615.75
Brosula, Jade 40,000.00 42,533.13 50,615.75
Lambon, Mariel M. 40,000.00 42,533.13 50,615.75
total 200,000.00 212,665.66 253,078.75
add net income 12,665.66 55,413.09 87,109.69
less withdrawals - 15,000.00 15,000.00
total partners equity 212,665.66 253,078.75 325,188.44
TOTAL LIABILITY AND STOCKHOLDERS EQUITY 218,093.80 276,827.22 362,521.16
- - -
Year 4 Year 5

339,189.55 500,981.65
133,236.91 143,345.93 (23,960.40) 23,960.40 7,148.06 10,109.03
8,000.00 8,000.00
480,426.46 652,327.59

10,000.00 10,000.00
29,197.00 29,197.00
39,197.00 39,197.00
31,357.60 39,197.00
7,839.40 -
488,265.86 652,327.59

53,423.23 69,745.49

65,037.69 86,968.53
65,037.69 86,968.53
65,037.69 86,968.53
65,037.69 86,968.53
65,037.69 86,968.53
325,188.44 434,842.63
124,654.20 162,739.47
15,000.00 15,000.00
434,842.63 582,582.10
488,265.86 652,327.59
- -
Statement of Changes in Partner's Equity

Year 1 Year 2 Year 3 Year 4

Beginning, Capital
Domingo, Hanelet S. 40,000.00 42,533.13 50,615.75 65,037.69
Castillo, Jessa R 40,000.00 42,533.13 50,615.75 65,037.69
Natividad, Cris Joshua D. 40,000.00 42,533.13 50,615.75 65,037.69
Brosula, Jade 40,000.00 42,533.13 50,615.75 65,037.69
Lambon, Mariel M. 40,000.00 42,533.13 50,615.75 65,037.69
Add: Net Income 52,876.00 322,156.00 701,968.00 1,236,545.80
Domingo, Hanelet S. 2,533.13 11,082.62 17,421.94 24,930.84
Castillo, Jessa R 2,533.13 11,082.62 17,421.94 24,930.84
Natividad, Cris Joshua D. 2,533.13 11,082.62 17,421.94 24,930.84
Brosula, Jade 2,533.13 11,082.62 17,421.94 24,930.84
Lambon, Mariel M. 2,533.13 11,082.62 17,421.94 24,930.84
Total
Domingo, Hanelet S. 42,533.13 53,615.75 68,037.69 89,968.53
Castillo, Jessa R 42,533.13 53,615.75 68,037.69 89,968.53
Natividad, Cris Joshua D. 42,533.13 53,615.75 68,037.69 89,968.53
Brosula, Jade 42,533.13 53,615.75 68,037.69 89,968.53
Lambon, Mariel M. 42,533.13 53,615.75 68,037.69 89,968.53
Less: Withdrawal 212,665.66
Domingo, Hanelet S. 3,000.00 3,000.00 3,000.00
Castillo, Jessa R 3,000.00 3,000.00 3,000.00
Natividad, Cris Joshua D. 3,000.00 3,000.00 3,000.00
Brosula, Jade 3,000.00 3,000.00 3,000.00
Lambon, Mariel M. 3,000.00 3,000.00 3,000.00

Ending, Capital
Domingo, Hanelet S. 42,533.13 50,615.75 65,037.69 86,968.53
Castillo, Jessa R 42,533.13 50,615.75 65,037.69 86,968.53
Natividad, Cris Joshua D. 42,533.13 50,615.75 65,037.69 86,968.53
Brosula, Jade 42,533.13 50,615.75 65,037.69 86,968.53
Lambon, Mariel M. 42,533.13 50,615.75 65,037.69 86,968.53
 Year 5

86,968.53
86,968.53
86,968.53
86,968.53
86,968.53
1,987,817.77
27,123.24
27,123.24
27,123.24
27,123.24
27,123.24

114,091.77
114,091.77
114,091.77
114,091.77
114,091.77

3,000.00
3,000.00
3,000.00
3,000.00
3,000.00

111,091.77
111,091.77
111,091.77
111,091.77
111,091.77
 schedule 1 Production Schedule
year daily monthly annualy
2018 80 2400 192,000
2019 96 2880 276,480
2020 115.2 3456 398,131
2021 138.24 4147.2 573,309
2022 165.888 4976.64 825,565

schedule2 Cost of Sale

year daily monthly annualy
2018 2400 72000 864,000
2019 2400 72000 864,000
2020 2400 72000 864,000
2021 2400 72000 864,000
2022 2400 72000 864,000

schedule 3 Sales
year daily monthly annualy
2018 4000 120000 48,000
2019 4800 144000 57,600
2020 5760 172800 69,120
2021 6912 207360 82,944
2022 8294.4 248832 99,533

Schedule 4 Direct Material-PURCHASES Y1

Quantity/DAY Unit Cost

Mango 500 pieces 15.00 12

Orange 1500 pieces 10.00 12
Green apple 1500 pieces 15.00 12
Gulaman 150 slime 20.00 12
Banana 8.33 pcs. 30.00 12
Sugar 75 kilos 40.00 12
Ice 16.875 blocks 160.00 12
Water 50 gallons 30.00 12
Total
Schedule 5 indirect Material
Disposable Cups 29000 pieces
0.7
Plastic Bags 29000 pieces
0.3
straw 29,000 pieces 0.2
Total

schedule 6.A
Transpo expense
20 100 2,000.00

schedule 6.b
OTHER MISC EXPENSE
5,000.00

schedule 6
salaries and wages (first year)
salary/wages no. of worker monthly annually
manager 450 1 13500 162000
worker 380 3 34200 410400
TOTAL 572400

schedule 7
salaries and wages (following years)
salary/wages no. of worker monthly annually
manager 450 1 13500 162000
worker 399 3 35910 430920
TOTAL 592920

schedule 8
utilities
Monthly Cost Annual Cost
Electricity 3,000.00 12 36,000.00
Water 1,500.00 12 18,000.00
total 54,000.00 OK
schedule 9 rent expense
Monthly Annual Cost
Rent 8,000.00 12 96,000.00 OK

schedule 10 Repair and Maintenance

 Monthly Cost Annual Cost
Maintenance 500 12 6,000.00 OK
rennovation 10000 1 10,000.00 ASSET
total 16,000.00
Schedule 11 Maintenance Supply
Quantity Unit Cost Total Cost Y2
Broom 1 75 75.00
Dust Pan 1 65 65.00
Trash can 1 70 70.00
Liquid soap 48 5 240.00
Cleaning rag 5 10 50.00
Sponge 12 10 120.00
Total 620.00 651.00
schedule 12
Permits and Licenses
SEC Registration ₱1500.00
BIR Registration 500 500 500 500
Community Tax Certif 500 500 500 500
Mayor's permit 350 350 350 350
Mayor's Clearance 50 50 50 50
Business Tax 100 100 100 100
Garbage Fee 500 500 500 500
Fire Inspection Fee 20 20 20 20
Sanitary Fee 100 100 100 100
Medical Certificate 50 50 50 50
Business Plate 300 300 300 300
Business Sticker 30 30 30 30
Total 4,000.00 2,500.00 2,500.00 2,500.00

FLYERS 500 10 5,000.00

BROCHURE 50 30 1,500.00
TOTAL 6,500.00
schedule 13Seliing Expense

2018 2019 2020 2021

Advertising 2500 2250 2050 1845
brochure 1500 1350 1215 1093.5
flyers 5000 4500 4050 3645
total 9000 8100 7315 6583.5
Schedule14 Machineries and Equipment
Quantity Unit Cost Total Cost Useful Life
Hairnet (Big) 3 10 30.00
Freezer 1 7000 7,000.00 5
Juicer 1 5000 5,000.00 5
Ice Crasher 1 2000 2,000.00 5
Blender 3 1299 3,897.00 5
Gloves 3 25 75.00
Knife 5 300 1,500.00
Apron 2 125 250.00
Cabinet 1 5000 5,000.00 5
Tables 2 1500 3,000.00 5
Chairs 6 500 3,000.00 5
Chopping Board 1 299 299.00
Plastic Container 5 210 1,050.00
measuring cups 5 40 200.00
kitchen scale 1 300 300.00 5
Small Spoon 5 20 100.00
Total 32,701.00

Schedule14.5 LEASE IMPROVEMENT

LEASE
1 10,000.00 10,000.00
IMPROVEMENT

schedule 15
Depreciation Expense
Freezer 1,400.00 1,400.00 1,400.00 1,400.00
Juicer 1,000.00 1,000.00 1,000.00 1,000.00
Ice Crasher 400.00 400.00 400.00 400.00
Blender 779.40 779.40 779.40 779.40
Cabinet 1,000.00 1,000.00 1,000.00 1,000.00
Table 600.00 600.00 600.00 600.00
Chairs 600.00 600.00 600.00 600.00
kitchen scale 60.00 60.00 60.00 60.00
Renovation 2,000.00 2,000.00 2,000.00 2,000.00
Total 7,839.40 7,839.40 7,839.40 7,839.40

Schedule 17 Other Supplies

Quantity Unit Cost Total Cost
Ballpen 6 pcs 8 48
Bond Paper 1 ream 140 140
Business Receipts 2 pads 40 80
Calculator 1 pc 350 350
Folder 2 pcs 7 14
Pencil 3 pcs 5 15
Record Book 2 pcs 80 160
Scissors 2 pcs 45 90
Stapler 1 pc 150 150
Total 1,047.00

schedule 18 Other Supplies

2018 2019 2020 2021

office Supplies 1,047.00 1,099.35 1,154.32 1,212.03

schedule 19
SSS-Employer Contribution- Worker
year salary employer no. of worker monthly
2018 11970 810.3 4 3241.2
2019 11970 810.3 4 3241.2
2020 11970 810.3 4 3241.2
2021 11970 810.3 4 3241.2
2022 11970 810.3 4 3241.2

schedule 20
SSS-Employer Contribution- Manager
year salary employer no. of worker monthly
2018 13500 1105 1 1105
2019 13500 1105 1 1105
2020 13500 1105 1 1105
2021 13500 1105 1 1105
2022 13500 1105 1 1105

schedule 21
SSS-Employer Contribution- Staf
year salary employer no. of worker monthly
2018 12000 736.7 1 736.7
2019 12000 736.7 1 736.7
2020 12000 736.7 1 736.7
2021 12000 736.7 1 736.7
2022 12000 736.7 1 736.7

schedule 22
PhilHealth-Employer Contribution- Worker
year salary employer no. of worker monthly
2018 11970 137.5 4 550
2019 11970 137.5 4 550
2020 11970 137.5 4 550
2021 11970 137.5 4 550
2022 11970 137.5 4 550
 schedule 23
PhilHealth-Employer Contribution- Manager
year salary employer no. of worker monthly
2018 13500 187.5 1 187.5
2019 13500 187.5 1 187.5
2020 13500 187.5 1 187.5
2021 13500 187.5 1 187.5
2022 13500 187.5 1 187.5

schedule 24
SSS-Employer Contribution- Staf
year salary employer no. of worker monthly
2018 12000 125 1 125
2019 12000 125 1 125
2020 12000 125 1 125
2021 12000 125 1 125
2022 12000 125 1 125

schedule 25
PAG-IBIG-Employer Contribution- Worker
year salary employer no. of worker monthly
2018 11970 100 4 400
2019 11970 100 4 400
2020 11970 100 4 400
2021 11970 100 4 400
2022 11970 100 4 400

schedule 26
PAG-IBIG-Employer Contribution- Manager
year salary employer no. of worker monthly
2018 13500 100 1 100
2019 13500 100 1 100
2020 13500 100 1 100
2021 13500 100 1 100
2022 13500 100 1 100

schedule 27
PAG-IBIG-Employer Contribution- Staf
year salary employer no. of worker monthly
2018 12000 100 1 100
2019 12000 100 1 100
2020 12000 100 1 100
2021 12000 100 1 100
2022 12000 100 1 100
 Schedule 4 Direct Material-PURCHASES Y2

Annual Cost Quantity/DAY Unit Cost

90,000.00 Mango 388 pieces 15.75 12

180,000.00 Orange 1,163 pieces 10.50 12
270,000.00 Green appl 1,163 pieces 15.75 12
36,000.00 Gulaman 116 slime 21.00 12
3,000.00 Banana - pcs. 31.50 12
36,000.00 Sugar 58 kilos 42.00 12
32,400.00 Ice 13 blocks 168.00 12
18,000.00 Water 39 gallons 31.50 12
665,400.00 Total
Schedule 5 indirect Material
 Disposabl
20,300.00 30000 pieces
e Cups 0.74
Plastic
8,700.00 30000 pieces
Bags 0.32
5,800.00 straw 30000 pieces 0.21
29,000.00 Total

694,400.00
0.00

OK

5% increase
SHOULD BE ONE TIME

Y3 Y4 75

683.55 717.73 753.61

500
500
350
50
100
500
20
100
50
300
30
2,500.00

2022
1660.5 decrease by 5% annually
984.15
3280.5
5925.15 OK
 7,000.00
5,000.00
2,000.00
3,897.00

5,000.00
3,000.00
3,000.00

300.00

29,197.00 OK 3,504.00

1,400.00
1,000.00
400.00
779.40
1,000.00
600.00
600.00
60.00
2,000.00 10,000.00
7,839.40 39,197.00
 OK

2022
1,272.64

annualy
38894.4 78544.8
38894.4 78544.8
38894.4 78544.8
38894.4 78544.8
38894.4 78544.8

annualy
13260
13260
13260
13260
13260

annualy
8840.4
8840.4
8840.4
8840.4
8840.4

annualy
6600
6600
6600
6600
6600
annualy
2250
2250
2250
2250
2250

annualy
1500
1500
1500
1500
1500

annualy
4800
4800
4800
4800
4800

annualy
1200
1200
1200
1200
1200

annualy
1200
1200
1200
1200
1200
ES Y2 Schedule 4 Direct Material-PURCHASES Y3 Schedul

Annual
Annual Cost Quantity/DAY Unit Cost
Cost

73,237.50 Mango 430 pieces 16.54 12 85,430.64 Mango

146,475.00 Orange 1,291 pieces 11.03 12 ### Orange
219,712.50 Green apple 1,291 pieces 16.54 12 ### Green ap
29,295.00 Gulaman 129 slime 22.05 12 34,172.26 Gulaman
0.00 Banana - pcs. 33.08 12 0.00 Banana
29,295.00 Sugar 65 kilos 44.10 12 34,172.26 Sugar
26,365.50 Ice 15 blocks 176.40 12 30,755.03 Ice
14,647.50 Water 43 gallons 33.08 12 17,086.13 Water
539,028.00 Total ### Total
Schedule 5 indirect Material S
539,028.00 0.00
 Disposa
Disposable
22,050.00 30000 pieces 23,152.50 ble
Cups 0.77
Cups
Plastic
9,450.00 Plastic Bags 30000 pieces 9,922.50
0.33 Bags
6,300.00 straw 30,000 pieces 0.22 6,615.00 straw
31,500.00 Total 33,075.00 Total

570,528.00
Schedule 4 Direct Material-PURCHASES Y4 Schedule 4 Direct Material-PURCH
Annual
Quantity/DAY Unit Cost Purchase Quantity/DAY
s
434 pieces 17.36 12 90,429.70 Mango 448 pieces
1,302 pieces 11.58 12 ### Orange 1,343 pieces
1,302 pieces 17.36 12 ### Green app 1,343 pieces
130 slime 23.15 12 36,171.88 Gulaman 134 slime
- pcs. 34.73 12 0.00 Banana - pcs.
65 kilos 46.31 12 36,171.88 Sugar 67 kilos
15 blocks 185.22 12 32,554.69 Ice 15 blocks
43 gallons 34.73 12 18,085.94 Water 45 gallons
### Total
Schedule 5 indirect Material Schedule 5 indirect Mater
0.00
 Disposabl
31000 pieces 25,120.46 31000 pieces
0.81 e Cups
Plastic
31000 pieces 10,765.91 31000 pieces
0.35 Bags
31,000 pieces 0.23 7,177.28 straw 31,000 pieces
35,886.38 Total
irect Material-PURCHASES Y5 COST OF SALES - Y1
Annual
Unit Cost Purchase
s COST/QTY DM
18.23 12 97,959.65 33.33 2.50 80.00
12.16 12 ### 150.00 5.00 80.00
18.23 12 ### 100.00 7.50 80.00
24.31 12 39,183.86 7.50 1.00 80.00
36.47 12 0.00 0.28 80.00
48.62 12 39,183.86 1.88 1.00 80.00
194.48 12 35,265.48 0.11 0.90 80.00
36.47 12 19,591.93 1.67 0.50 80.00
###
dule 5 indirect Material
0.00 COST
1.00
 26,376.49
0.85 19.40 COST OF SALES

11,304.21
0.36
0.24 7,536.14 BEG -
37,680.69 1.1025 PURCHASES 694,400.00

END 132,480.00
COS 561,920.00
28,800.00
COST OF SALES - Y1 COST OF SALES - Y2 WITH 5% INFLATION RATE

COST/PURCPURCH/MO
DM COST BEG PER MONTHNTH
200.00 72,000.00 29,577.60 18,000.00 7,200.00 58,590.00 73,237.50
400.00 144,000.00 29,577.60 36,000.00 7,200.00 117,180.00 146,475.00
600.00 216,000.00 29,577.60 54,000.00 7,200.00 175,770.00 219,712.50
80.00 28,800.00 29,577.60 7,200.00 7,200.00 23,436.00 29,295.00
- - 29,577.60 - #DIV/0! - -
80.00 28,800.00 29,577.60 7,200.00 7,200.00 23,436.00 29,295.00
72.00 25,920.00 29,577.60 6,480.00 7,200.00 21,092.40 26,365.50
40.00 14,400.00 29,577.60 3,600.00 7,200.00 11,718.00 14,647.50
529,920.00 132,480.00 539,028.00
-
INDIRECT MATERIALS CGAS
80.00 80.00 28,800.00 INDIRECT MAT 200.00 33,075.00 33,275.00
OST OF SALES 558,720.00 29,520.00 680.00
AVERAGE AVERAGE
COST 28,800.00 COST
BEG 132,480.00
PURCHASES 572,103.00

END 108,519.60
19.51 COS 596,063.40 20.15
TH 5% INFLATION RATE COST OF SALES - Y3 WITH 5% INFLATION RATE
YEARLY
END MONTHLY
CONSUMPTIO
INVENTORY CONSUMPTION
N
QTY BEG QTY COS-PURCH QTY END END INV
14,647.50 4,650.00 387.50 30,376.20 5,580.00 24,796.20 6,199.05 17,086.13
29,295.00 13,950.00 1,162.50 30,376.20 5,580.00 24,796.20 6,199.05 34,172.26
43,942.50 13,950.00 1,162.50 30,376.20 5,580.00 24,796.20 6,199.05 51,258.38
5,859.00 1,395.00 116.25 30,376.20 5,580.00 24,796.20 6,199.05 6,834.45
- - - -
5,859.00 697.50 58.13 30,376.20 5,580.00 24,796.20 6,199.05 6,834.45
5,273.10 156.94 13.08 30,376.20 5,580.00 24,796.20 6,199.05 6,151.01
2,929.50 465.00 38.75 30,376.20 5,580.00 24,796.20 6,199.05 3,417.23
107,805.60 671,508.00 125,753.90

COS END INDIRECT MAT

32,561.00 714.00 680.00 29,696.20 303.80 334.94
1.10 108,519.60 126,088.85

1.10
714.00
1.10 33,075.00
AVERAGE
COST
BEG 108,519.60
PURCHASES 661,844.52
END 126,088.85
COS 644,275.27 21.21
H 5% INFLATION RATE COST OF SALES - Y4 WITH 5% INFLATION RATE
MONTHLY
CONSUMPTI
ON
PURCHASES QTY BEG QTY COS-PURCH QTY END END INV
30,995.24 430.49 85,430.64 31,196.35 6,199.05 24,997.30 6,249.33 18,085.94
30,995.24 1,291.47 170,861.28 31,196.35 6,199.05 24,997.30 6,249.33 36,171.88
30,995.24 1,291.47 256,291.92 31,196.35 6,199.05 24,997.30 6,249.33 54,257.82
30,995.24 129.15 34,172.26 31,196.35 6,199.05 24,997.30 6,249.33 7,234.38
- - - -
30,995.24 64.57 34,172.26 31,196.35 6,199.05 24,997.30 6,249.33 7,234.38
30,995.24 14.53 30,755.03 31,196.35 6,199.05 24,997.30 6,249.33 6,510.94
30,995.24 43.05 17,086.13 31,196.35 6,199.05 24,997.30 6,249.33 3,617.19
216,966.71 628,769.52 133,112.52

33,075.00 33,454.06 303.80 30,892.55 107.45 124.39

 133,236.91

1.10 1.00 1.05 1.10 1.16

714.00
1.10 33,075.00
AVERAGE
COST
BEG 126,088.85
PURCHASES 700,291.33
END 133,236.91
COS 693,143.28 22.22
TH 5% INFLATION RATE COST OF SALES - Y4 WITH 5% INFLATION RATE

MONTHLY
CONSUM
PURCHASES/QTY PTION QTY BEG QTY COS-PURCH QTY END END INV
31,246.63 90,429.70 433.98 32,038.65 6,249.33 25,789.33 6,447.33 19,591.93
31,246.63 180,859.40 1,301.94 32,038.65 6,249.33 25,789.33 6,447.33 39,183.86
31,246.63 271,289.10 1,301.94 32,038.65 6,249.33 25,789.33 6,447.33 58,775.79
31,246.63 36,171.88 130.19 32,038.65 6,249.33 25,789.33 6,447.33 7,836.77
- - - -
31,246.63 36,171.88 65.10 32,038.65 6,249.33 25,789.33 6,447.33 7,836.77
31,246.63 32,554.69 14.65 32,038.65 6,249.33 25,789.33 6,447.33 7,053.10
31,246.63 18,085.94 43.40 32,038.65 6,249.33 25,789.33 6,447.33 3,918.39
218,726.41 665,562.58 144,196.61
791,316.49 ###

34,728.75 34,939.31 303.80 31,734.85 (734.85) (850.68)

334.94 143,345.93

1.12 1.00 1.05 1.10 1.16

714.00
1.10 33,075.00
AVERAGE
COST
BEG 133,236.91
PURCHASES 755,711.81
END 143,345.93
COS 745,602.78 23.27
WITH 5% INFLATION RATE
MONTHLY
CONSUMPTIO
N
PURCHASES/QTY
32,236.66 97,959.65 447.73
32,236.66 195,919.31 1,343.19
32,236.66 293,878.96 1,343.19
32,236.66 39,183.86 134.32
- - -
32,236.66 39,183.86 67.16
32,236.66 35,265.48 15.11
32,236.66 19,591.93 44.77
225,656.62 720,983.06
854,095.57 709,898.96

34,728.75 35,914.37
334.94

1.12
 2018 2019 2020 2021 2022
beg. Inventory 0
Purchases 694,400.00
CGAS
end.Inventory
Total Cost of Sales
 BS ACCOUNT DESCRIPTION DEBIT
INVESTMENT CASH INVESTMENT 200,000.00
Domingo, Hanelet S. INVESTMENT
Castillo, Jessa R INVESTMENT
Natividad, Cris Joshua D.INVESTMENT
Brosula, Jade INVESTMENT
Lambon, Mariel M. INVESTMENT

ASSETS Machineries & EquipmeMACHINERIES AND EQUIP. PURCHASES 29,197.00

CASH

ASSETS LEASE IMPROVEMENT 10,000.00

CASH

ASSET PURCHASES 694,400.00

CASH

SALES CASH 1,440,000.00

SALES

EXPENSE COST OF SALES 558,720.00

PURCHASES

EXPENSES STORE AND OFFICE SUPPPLIES 5,202.00

CASH

EXPENSES REPAIRS AND MAINTENACE 6,000.00

CASH

EXPENSES PRE-OPERATING EXP. 20,000.00

CASH

EXPENSES PERMITS AND LICENSES 4,000.00

CASH

EXPENSES MARKETING EXPENSE 9,000.00

CASH

EXPENSES DEPRECIATION EXPENSE 7,839.40

ACCUMULATED DEPRECIATION

EXPENSES OEB - GOVT CONTRIBUTION 78,544.80

CASH
EXPENSE RENTAL EXPENSE 96,000.00
CASH

EXPENSE UTILITIES EXPENSE 54,000.00

CASH

EXPENSE SALARIES AND WAGES 572,400.00

CASH

3,785,303.20
CREDIT
200,000.00
40,000.00
40,000.00
40,000.00
40,000.00
40,000.00

29,197.00 (29,197.00)

10,000.00

-
694,400.00 (694,400.00)

1,440,000.00
1,440,000.00

558,720.00 135,680.00 (135,680.00)

5,202.00 (5,202.00)

6,000.00 (6,000.00)

20,000.00 (20,000.00)

4,000.00 (4,000.00)

9,000.00 (9,000.00)

7,839.40

78,544.80 (78,544.80)
 96,000.00 (96,000.00)

54,000.00 (54,000.00)

572,400.00 (572,400.00)

3,785,303.20
 1 RENOVATION SHOULD BE ATLEAST ON THE 3RD YEAR OF BUSINESS NOT YEARLY
2 UTILITIES- LIGHTS AND WATER TOO LOW
LIGHT - FROM 750 TO 3,000
WATET - FROM 500 TO 1500
3 YOUR PRODUCT IS SMOOTHIES,, WHATS THE USED OF LPG ? NORMALLY NO LPG NEEDED FOR YOUR PRODUCTS
4 CHANGE THE QTY OF INDIRECT MATERIALS - PLASTIC BAGS FROM 20,000 TO 29,000; COST PER QTY IS 1.00 FOR IND
5 COST OF SALES - YOUR COMPUTATION IS FOR MANUFACTURING COMPANY,,,, YOUR PARTNERSHIP IS NOT LIKE ONE…
6 RENT EXPENSE - WITH 5% INFLATION RATE INCREASE
REPAIRS MAINTENANCE- WITH 5% INFLATION RATE INCREASE
STORE AND OFFICE SUPPLIES EXPENSE - WITH 5% INFLATION RATE INCREASE
7 MARKETING AND SELLING EXPENSE - YEARLY DECREASE BY 10%
8 ENDING INVENTORY - ESTIMATED @ 20% OF MONTHLY PURHASES
9 WIDRAWAL - 15K YEARLY NOT 50K
10 PURCHASES FOR THE YEAR WITH 5% INFLATION RATE INCREASE
11 RENTAL EXPENSE - WITH 5% INCREASE ON THE 3RD YEAR OF OPERTIONS
12 SELLING/MARKETING EXPENSE - WHY DECREASE BY 10%,, SHOULD BE INCREASE 5% ANNUALLY
13 ADDITIONAL EXPENSES PROJECTED -
TRANSPO - 5K ON THE 1ST YEAR AND ADD'L 2% INCREASE YEARLY
MISC EXPENSE - 5K PER YEAR AND ADD'L 2% INCREASE YEARLY
EDED FOR YOUR PRODUCTS
; COST PER QTY IS 1.00 FOR INDIRECT MATERIALS
PARTNERSHIP IS NOT LIKE ONE… LETS SIMPLIFY THE COST

ANNUALLY