Sie sind auf Seite 1von 62

Office Supplies

Ballpen
Calculator
Logbook
Stapler
Staple Wires

Food Preparation Supplies


Condiments and Spices
Plastic Bags on Roll
Tissue Papers
Total
Used
Physical Count

Repairs and Maintenance Supplies


Stick Notes
Number Card
Disposable Food Container
Dishwashing Liquid
Dishwashing Sponge
Cleaning Towel
Sanitary Gloves
Mop
Broom
Dust pan
Garbage bag
Hand Sanitizer
Total
Used
Physical Count

COST
15
100
91
29.75
17.2509
Total
Used
Physical Count

Total Annual Cost


30,415.00
17,562.77
62,255.75
110,233.52
108,028.85
2,204.67

Total Annual Cost


348.04
50.00
134,752.70
825.00
165.00
275.00
500.00
50.00
45.00
45.00
550.00
125.00
137,730.74
134,667.43
3,063.31

USAGE
11
2
1
1
5.5

TOTAL ANNUAL COST


165
200
91
29.75
94.88
580.63
450.68
129.95

Years
2016
2017
2018
2019
2020

Adobo Roll
1,365,494.04
1,420,113.80
1,624,610.19
1,689,594.60
1,916,921.87

TOTAL

No food supplies should be retained after May.

Afritada Roll
287,472.43
298,971.33
342,023.20
355,704.13
403,562.50

Afritada Roll
###
###
###
###
###

Kaldereta Roll
467,142.70
485,828.41
555,787.70
578,019.21
655,789.06

Kare-Kare Roll
179,670.27
186,857.08
213,764.50
222,315.08
252,226.56

Mechado Roll
179,670.27
186,857.08
213,764.50
222,315.08
252,226.56

Menudo Roll
395,274.59
411,085.58
470,281.90
489,093.17
554,898.44

Pritong Isda Roll


251,538.38
261,599.91
299,270.30
311,241.11
353,117.19

Pochero Roll
107,802.16
112,114.25
128,258.70
133,389.05
151,335.94

Silog Roll
359,340.54
373,714.16
427,529.00
444,630.16
504,453.12

TOTAL (A)
3,880,877.81
4,036,112.92
4,617,313.18
4,802,005.71
5,448,093.75
22,784,403.35

Estimated Cost of
Ingredients (A*30%)
1,164,263.34
1,210,833.88
1,385,193.95
1,440,601.71
1,634,428.12
6,835,321.01

ITEM
Flyers
Signboard
Tarpaulin
Ad on School
News paper
TOTAL

QTY
1
1
2
2

UNIT
ream
(6ft by 7 ft)
(6ft by 7 ft)
page

2016
98.00
1,500.00
700.00
20.00
2,318.00

2017
98.50
250.00
710.00
###
1,078.50

2018
99.00
300.00
720.00
25.00
1,144.00

2019
100.00
325.00
730.00
25.00
1,180.00

2020
100.50
337.50
740.00
25.00
1,203.00

DESCRIPTION

QUANTITY

UNIT COST

TOTAL COST

2016
Acquisition
179,670.27
30,415.00

Unit Rolls
Condiments and
Spices
Plastic Bags on Roll

200 pcs

0.425

425

17,562.77

Tissue Papers
Ballpen

175 pulls
3

0.45
5

390
15

62,255.75
165.00

Calculator
Logbook
Stapler
Staple Wires
Stick Notes
Number Card
Disposable Food
Container
Dishwashing Liquid

2
2
1
3 boxes
1 set
1 set
3,500 pcs

50
45.5
29.75
5.75
31.64
50
0.75

100
91
29.75
17.25
31.64
50
2,625.00

2 bottles

75

150

825.00

Dishwashing Sponge

15

45

165.00

Cleaning Towel
Sanitary Gloves
Mop
Broom
Dust pan
Garbage bag
Hand Sanitizer

5
1 box
1
1
1
1 roll
1

10
250
50
45
45
50
125

50
250
50
45
45
50
125

275.00
500.00
50.00
45.00
45.00
550.00
125.00

2,765.00

TOTAL

7,349.64

Food Preparation
Expense
Food Preparation
Supplies
Office Supplies
Expense
Office Supplies
Supplies
Repairs and
Maintenance Expense
Repairs and
Maintenance Supplies
Maintenance

200.00
91.00
29.75
94.88
348.04
50.00
134,752.70

248,544.89

110,233.52

580.63
137,730.74

Cost

Annual Cost

Fixed Monthly Check Up


for Machineries and
Equipment
Fixed Monthly Cost for
Maintenance of
Establishment's Ambiance

1,000.00

12,000.00

800.00

9,600.00

Repairs

LPG

Gas Stove
Refrigirator
Others
TOTAL
Total Repairs and
Maintenance Expense

12,000.00

1,200.00
1,000.00
5,000.00

40,800.00

40,800.00
178,530.74

110233.5169144
137730.7416

2016

2017

29,806.70

Acquisition
186,857.08
31,023.30

17,211.51

2018

30,402.83

Acquisition
213,764.50
31,643.77

18,265.28

17,899.97

20,895.48

20,477.57

61,010.63
161.70

64,745.98
168.30

63,451.06
164.93

74,069.40
171.67

72,588.01
168.24

196.00

204.00
92.82

200.00
91.00

208.08
94.68

204.00
92.82

92.98
341.08

96.70
391.72

94.77
383.89

96.66
391.57

132,057.65

140,142.81

137,339.95

98.63
399.56
160,323.37

157,116.91

808.50

841.50

824.67

858.33

841.16

161.70

168.30

164.93

171.67

168.23

269.50
490.00

280.50
510.00

274.89
499.80

286.11
520.20

280.39
509.80

539.00

561.00

549.78

572.22

560.78

243,146.96

257,492.21

252,342.48

290,313.17

284,507.02

108,028.85

114,034.56

111,753.87

126,608.65

124,076.48

2,204.67

4,485.36

450.68

561.82

129.95

141.07

134,667.43

142,895.83

3,063.31

5,921.23

Used (est. 98%)

Used (est. 98%)

Used (est. 98%)

31,010.89

7,017.53
550.70

573.06

561.71

152.41
140,037.91

163,131.46
9,183.86

159,868.83

41,616.00
184,511.83

114034.557591
142895.829664

42,448.32
205,579.78

126608.64868 131040.11383 144973.82031058


163131.46026 169600.55575 192091.45219026

2019

Acquisition
222,315.08
32,276.64

2020

31,631.11

Acquisition
252,226.56
32,922.17

21,731.30

21,296.67

24,655.15

24,162.04

77,032.17
175.10

75,491.53
171.60

87,396.50
178.60

85,648.57
175.03

212.24
96.57

208.08
94.68

216.79
98.50

212.24
96.57

100.60
407.55
166,736.31

98.59
399.40

100.56
407.39

163,401.58

102.61
415.70
189,169.92

185,386.52

875.50

857.99

893.01

875.15

175.10

171.60

178.60

175.03

291.83
530.60

286.00
519.99

297.67
541.22

291.72
530.39

595.34

583.43

Used (est. 98%)

583.66

Used (est. 98%)

32,263.73

301,225.18

294,628.81

337,661.77

330,908.36

131,040.11

128,419.31

144,973.82

142,074.34

9,638.34
584.51

12,537.81
572.95

163.98
169,600.56
13,147.86

596.50

584.40

176.08
165,636.55

192,091.45
16,989.69

188,249.62

43,297.29
212,897.84

44,163.23
236,254.68

Remarks

2% increase each year


Based on sales and Percentage of population that prefer to-go services (See Figure 11.13)
Based on sales and Percentage of population that prefer dine-in services (See Figure 11.13)
2% increase each year
2% increase each year
2% increase each year
2% increase each year
2% increase each year
based on sales
2% increase each year
2% increase each year
2% increase each year
2% increase each year

2% increase each year

2% increase each year

e Figure 11.13)

ee Figure 11.13)

DESCRIPTION

USEFUL LIFE
(in
years)

QTY

UNIT COST

TOTAL COST
2016

(in peso)

(in peso)

2016

Gas Stove

1,500.00

1,500.00

300.00

Gas Tank
Refrigerator
Kitchen Scale
Ceiling Fan
Exhaust Fan
Miracle Blade 13Piece Set

5
5
5
10
10
5

1
1
1
1
1
1 set

1,500.00
9,995.00
560
1,200.00
1,230.00
494.26

1,500.00
9,995.00
560
1,200.00
1,230.00
494.26

300.00
1,999.00
112.00
120.00
123.00
98.85

Cookware 7-Piece
Set
Big rice cauldron

1 set

1,299.00

1,299.00

259.80

10

600

600

60.00

Chopping Boards
(3)

458

458

91.60

Food Tong Set of 4

399

399

79.80

6-Piece Stainless
Utensils

1 set

935

935

187.00

Pitcher
Plastic Food
Container Set of 17

5
5

2
1

50
540

100
540

20.00
108.00

Plastic Drum
Fire Extinguisher

5
3

1
1

1,200.00
1,500.00

1,200.00
1,500.00

240.00
500.00

TOTAL
Depreciation Expense
Accumulated Depreciation
Carrying Amount

23,510.26
4,599.05
4,599.05
18,911.21
23,510.26

Additional
QTY

Additional
COST

QTY

2017

COST

2018
300.00

300
300
1999
112
120
123
98.852

300.00
1,999.00
112.00
120.00
123.00

0.5

257.11

259.8
60

124.56
259.80

624

122.40

91.6

91.60

79.8

79.80

187

187.00

20
108

240
500

4,599.05
9,198.10
14,312.16
23,510.26

50

1,560.00

2,491.11

40.00
108.00

240.00
1,020.00

5,227.16
14,425.27
11,497.55
25,922.82

Additional
QTY

COST

Additional

2019
300.00

QTY

COST

1,623.00

300.00
1,999.00
112.00
120.00
123.00
124.56

1
1
1
1
1
1

1,623.00
10,814.59
605.92
1,298.40
1,330.86
534.79

259.80

1,405.52

540.90

122.40

649.20

124.92

91.60

495.56

190.71

79.80

431.72

166.14

187.00

1,011.67

389.33

40.00
108.00

54.10

41.64
180.00

2020
624.60
624.60
4,161.92
233.18
249.84
256.09
231.52

240.00
500.00

240.00
500.00

4,707.16
19,132.43
6,790.39
25,922.82

21,878.32 10775.4013
29,907.83
17,947.41
47,855.24

Rice in Roll
STATEMENT OF CASH
Comprehensive Ana

Cash flows from operating activities:


Net Income
Add(Deduct) items not requiring cash:
Depreciation Expense- Furniture and Fixtures
Depreciation Expense- Tools and Equipments
Increase in Office Supplies
Increase in Food Preparation Supplies
Increase in Repairs and Maintenance Supplies
Net Cash from operating activities
Cash flow from Investing Activities:
Purchase of Furniture and Fixtures
Purchase of Tools and Equipment
Payment of Rent Deposit
Net cash from investing activities
Cash flow from Financing Activities:
Investment from Partners
Withdrawal from Partners
Net cash from financing activities
Increase (Decrease) in Cash
Beginning Cash Balance
Ending Cash Balance

Rice in Roll
STATEMENT OF CASH FLOWS
Comprehensive Analysis

2020

2019

2018

2017

976,727.19

805,586.06

776,141.57

619,854.04

1,052.00
10,775.40
-12.10
-2,899.48
-3,841.83
981,801.18

1,052.00
4,707.16
-11.56
-2,620.80
-3,964.00
804,748.85

1,052.00
5,227.16
-11.35
-2,532.17
-3,262.63
776,614.59

1,052.00
4,599.05
-11.12
-2,280.69
-2,857.92
620,355.36

8,985.60
21,932.42
(30,918.02)

-160,000.00
(160,000.00)
790,883.16
3,049,111.98
3,839,995.14

-250,000.00
(250,000.00)
554,748.85
2,494,363.13
3,049,111.98

2,412.56
(2,412.56)

-50,000.00
(50,000.00)
724,202.03
1,770,161.09
2,494,363.13

-10,000.00
(10,000.00)
610,355.36
1,159,805.73
1,770,161.09

2016
598,722.87
1,052.00
4,599.05
-129.95
-2,204.67
-3,063.31
598,975.99
5,660.00
23,510.26
10,000.00
(39,170.26)
630,000.00
-30,000.00
600,000.00
1,159,805.73
1,159,805.73

Rice
STATEMENT OF F
Comprehen
2020
ASSETS
Current Asset:
Cash
Repair and Maintenance Supplies
Office Supplies
Food Preparation Supplies
Total Current Asset
Non-Current Asset:
Furnitures & Fixtures
Accumulated Depreciation
Tools and Equipments
Accumulated Depreciation
Rent Deposit
Total Non-Current Asset
TOTAL ASSETS
LIABILITIES AND PARTNER'S EQUITY
Liabilities
Partner's Equity:
Arconado, Capital
Avila, Capital
Babol, Capital
De Castro, Capital
Escaro, Capital
Ignacio, Capital
Medrano, Capital
Total Partner's Equity
TOTAL LIABITIES & PARTNER'S EQUITY

3,801,617.53

16,989.69
176.08
12,537.81

17,725.60
8,094.88
47,855.24
29,907.83
10,000.00

Rice in Roll
STATEMENT OF FINANCIAL POSITION
Comprehensive Analysis
2019

2018

3,010,061.56

2,455,153.11

1,730,791.47

13,147.86
163.98
9,638.34

9,183.86
152.41
7,017.53

5,921.23
141.07
4,485.36

8,740.00
6,336.00
25,922.82
19,132.43
10,000.00

2017

###
4,752.00
###
14,425.27
###

8,740.00
3,168.00
23,510.26
9,198.10
10,000.00

2016

2020

2019

1,120,276.51

3,063.31 RM
129.95 O
2,204.67 FP

3,841.83
12.10
2,899.48

8,740.00 FF
1,584.00
23,510.26 ME
4,599.05
10,000.00

8,985.60

21,932.42

3,964.00
11.56
2,620.80

2018

2017

3,262.63
11.35
2,532.17

2,412.56
-

2016

2,857.92
11.12
2,280.69

3,063.31
129.95
2,204.67

8,740.00

23,510.26

10,000.00

DESCRIPTION

USEFUL
LIFE
(in years)

QTY

Bar stool

Monobloc Chairs
Fluorescent Lamp
Garbage Bin

5
5
10

2
2
2

Total
Depreciation Expense
Accumulated Depreciation
Carrying Amount

UNIT COST
(in pesos)

TOTAL
COST
(in pesos)

2016

800

4,000

800

220
210
400

440.00
420
800

88
84
80

5,660
1,052.00
1,052.00
4,608.00

Additional
2017

2018

2019

QTY

COST

800

800

800

800

4,320.00

864.00

88
84
80

88
84
80

88
84
80

220

3,801.60

760.32

400

864.00

86.40

8,985.60

1,710.72

1,052.00
2,104.00
3,556.00

1,052.00
3,156.00
2,504.00

TOTAL

1,052.00
4,208.00
1,452.00

14,645.60

2020
800

1,664.00

704

1,464.32

80

166.40

3,294.72
7,502.72
7,142.88

Utilities
Water
Electricity
LPG
TOTAL

2016
39,600.00
15,528.48
422,928.00
478,056.48

2017
40,392.00
15,839.05
431,386.56
487,617.61

2018
41,199.84
16,155.83
440,014.29
497,369.96

2019
42,023.84
16,478.95
448,814.58
507,317.36

Utilities
Water
Electricity
LPG
TOTAL

2016
39,600.00
15,528.48
17,622.00
72,750.48

2017
40,392.00
15,839.05
17,974.44
74,205.49

2018
41,199.84
16,155.83
18,333.93
75,689.60

2019
42,023.84
16,478.95
18,700.61
77,203.39

Remarks
2020
42,864.31 2% increase each year
16,808.53 2% increase each year
457,790.87 2% increase each year
517,463.71

Remarks
2020
42,864.31 2% increase each year
16,808.53 2% increase each year
19,074.62 2% increase each year
78,747.46

Rice in R
INCOME STAT
Comprehensive

Service Revenue
Less Expenses:
Salaries Expense
SSS Expense
PhilHealth Expense
PAG-IBIG Expense
Withholding Tax Expense
Rent Expense
Advertising Expense
Utilities Expense
Repairs and Maintenance Expense
Office Supplies Expense
Food Preparation Expense
Food Expense
Renovation Cost
Permits and Licenses Expense
Miscellaneous Expense
Depreciation Expense- Furniture and Fixtures
Depreciation Expense- Tools and Equipments
Total Expenses
Income Before Tax
Income tax Expense
Net Income after Tax

Rice in Roll
INCOME STATEMENT
Comprehensive Analysis
2020
4,439,187.47

2019
3,912,745.40

2018
3,762,255.18

711,751.59
83,433.20
19,200.00
19,200.00
11,304.00
60,000.00
1,203.00
78,747.46
236,254.68
584.40
142,074.34
1,634,428.12
28,854.72
5,000.00
1,052.00
10,775.40
3,043,862.92
1,395,324.55
418,597.37
976,727.19

676,945.43
79,460.41
19,200.00
19,200.00
10,035.12
###
1,180.00
77,203.39
212,897.84
572.95
128,419.31
1,440,601.71
###
25,432.85
###
###
4,707.16
2,761,908.17
1,150,837.23
345,251.17
805,586.06

644,360
73,920.00
19,200
19,200
8,822.16
60,000.00
1,144.00
75,689.60
205,579.78
561.71
124,076.48
1,385,193.95
24,454.66
5,000.00
1,052.00
5,227.16
2,653,481.50
1,108,773.68
332,632.10
776,141.57

2017
3,288,684.61
613,324
68,640.16
19,200
19,200
7,852.92
60,000.00
1,078.50
74,205.49
184,511.83
550.70
111,753.87
1,210,833.88
21,376.45
5,000.00
1,052.00
4,599.05
2,403,178.84
885,505.77
265,651.73
619,854.04

2016
3,162,196.74
582,124
68,640.16
19,200
19,200.00
7,029.84
60,000.00
2,318.00
72,750.48
134,667.43
450.68
108,028.85
1,164,263.34
37,000.00
20,554.28
5,000.00
1,052.00
4,599.05
2,306,878.35
855,318.39
256,595.52
598,722.87

1668

1668

1668

1668

Years
2016
2017
2018
2019
2020

Adobo Roll
1,201,634.76
1,249,700.15
1,429,656.97
1,486,843.25
1,686,891.25

Afritada Roll

Kaldereta Roll

252,975.74
263,094.77
300,980.41
313,019.63
355,135.00

Kare-Kare Roll

411,085.58
427,529.00
489,093.17
508,656.90
577,094.37

158,109.84
164,434.23
188,112.76
195,637.27
221,959.37

ADOBO
Projected Sales
20
1,365,494.04
20
1,420,133.80
22
1,624,610.19
22
1,689,594.60
24
1,916,921.87

VAT (12%)
163,859.29
170,413.66
194,953.22
202,751.35
230,030.62

AFRITADA
Projected Sales
20
287,472.43
20
298,971.33
22
342,023.20
22
355,704.13
24
403,562.50

VAT (12%)
34,496.69
35,876.56
41,042.78
42,684.50
48,427.50

KALDERETA
Price
Projected Sales
20
467,142.70
20
485,828.40
22
555,787.70
22
578,019.20
24
655,789.06

VAT (12%)
56,057.12
58,299.41
66,694.52
69,362.30
78,694.69

KARE-KARE
Projected Sales
20
179,670.27
20
186,857.08
22
213,764.50
22
222,315.08
24
252,226.56

VAT (12%)
21,560.43
22,422.85
25,651.74
26,677.81
30,267.19

MECHADO
Projected Sales
20
179,670.27
20
186,857.08
22
213,764.50

VAT (12%)
21,560.43
22,422.85
25,651.74

TOTAL

Year
2016
2017
2018
2019
2020

Year
2016
2017
2018
2019
2020

Year

Sales Volume
68,274.70
71,005.69
73,845.92
76,799.75
79,971.74

Sales Volume
14,373.62
14,948.57
15,546.51
16,168.37
16,815.10

2016
2017
2018
2019
2020

Sales Volume
23,357.13
24,291.42
25,263.08
26,273.60
27,324.54

2016
2017
2018
2019
2020

Sales Volume
8,983.51
9,342.85
9,716.57
10,105.24
10,509.44

Year

Year
2016
2017
2018

Sales Volume
8,983.51
9,342.85
9,716.57

Price

Price

Price

Price

2019
2020

Year

10,105.24
10,509.44

22
24

26,677.81
30,267.19

MENUDO
Projected Sales
20
395,274.59
20
411,085.58
22
470,281.90
22
489,093.17
24
554,898.44

VAT (12%)
47,432.95
49,330.27
56,433.83
58,691.18
66,587.81

2016
2017
2018
2019
2020

Sales Volume
19,763.73
20,554.28
21,376.45
22,231.51
23,120.77

2016
2017
2018
2019
2020

Sales Volume
12,576.92
13,080.00
13,603.20
14,147.32
14,713.22

PINIRITONG ISDA
Price
Projected Sales
20
251,538.38
20
261,599.91
22
299,270.30
22
311,241.11
24
353,117.19

VAT (12%)
30,184.61
31,391.99
35,912.44
37,348.93
42,374.06

Sales Volume
5,390.11
5,605.71
5,829.94
6,063.14
6,305.66

Price

2016
2017
2018
2019
2020

POCHERO
Projected Sales
20
107,802.16
20
112,114.25
22
128,258.70
22
133,389.05
24
151,335.94

VAT (12%)
12,936.26
13,453.71
15,391.04
16,006.69
18,160.31

Price

2016
2017
2018
2019
2020

Sales Volume
17,967.03
18,685.71
19,433.17
20,210.46
21,018.88

SILOG
Projected Sales
20
359,340.54
20
373,714.14
22
427,529.00
22
444,630.16
24
504,453.13

VAT (12%)
43,120.86
44,845.70
51,303.48
53,355.62
60,534.37

Year

Year

Year

Price

222,315.08
252,226.56

Mechado Roll
158,109.84
164,434.23
188,112.76
195,637.27
221,959.37

Net Sales
1,201,634.76
1,249,700.15
1,429,656.97
1,486,843.25
1,686,891.25

Net Sales
252,975.74
263,094.77
300,980.41
313,019.63
355,135.00

Net Sales
411,085.58
427,529.00
489,093.17
508,656.90
577,094.37

Net Sales
158,109.84
164,434.23
188,112.76
195,637.27
221,959.37

Net Sales
158,109.84
164,434.23
188,112.76

Menudo Roll
347,841.64
361,755.31
413,848.07
430,402.00
488,310.62

Piniritong Isda Roll

Pochero Roll

221,353.77
230,207.92
263,357.86
273,892.18
310,743.12

94,865.90
98,660.54
112,867.66
117,382.36
133,175.62

OUTPUT VAT
2016
163,859.29
34,496.69
56,057.12
21,560.43
21,560.43
47,432.95
30,184.61
12,936.26
43,120.86
431,208.64

2017
170,413.66
35,876.56
58,299.41
22,422.85
22,422.85
49,330.27
31,391.99
13,453.71
44,845.70
448,457.00

195,637.27
221,959.37

Net Sales
347,841.64
361,755.31
413,848.07
430,402.00
488,310.62

Net Sales
221,353.77
230,207.92
263,357.86
273,892.18
310,743.12

Net Sales
94,865.90
98,660.54
112,867.66
117,382.36
133,175.62

Net Sales
316,219.67
328,868.46
376,225.52
391,274.54
443,918.75

Silog Roll
316,219.67
328,868.46
376,225.52
391,274.54
443,918.75

TOTAL (A)
3,162,196.74
3,288,684.61
3,762,255.18
3,912,745.40
4,439,187.47

2018
194,953.22
41,042.78
66,694.52
25,651.74
25,651.74
56,433.83
35,912.44
15,391.04
51,303.48
513,034.79

2019
202,751.35
42,684.50
69,362.30
26,677.81
26,677.81
58,691.18
37,348.93
16,006.69
53,355.62
533,556.19

OUTPUT VAT

2020
230,030.62
48,427.50
78,694.69
30,267.19
30,267.19
66,587.81
42,374.06
18,160.31
60,534.37
605,343.74

Payroll 2016
Position
Service Crew
Cashier
Cook

No. of Employees
4
2
2

Days
312
312
312

Daily Wage Rate


250
250
250

Days
312
312
312

Daily Wage Rate


262.5
262.5
262.5

Days
312
312
312

Daily Wage Rate


275.63
275.63
275.63

Days
312
312
312

Daily Wage Rate


289
289
289

Days
312
312
312

Daily Wage Rate


304
304
304

Payroll 2017
Position
Service Crew
Cashier
Cook

No. of Employees
4
2
2

Payroll 2018
Position
Service Crew
Cashier
Cook

No. of Employees
4
2
2

Payroll 2019
Position
Service Crew
Cashier
Cook

No. of Employees
4
2
2

Payroll 2020
Position
Service Crew
Cashier
Cook

No. of Employees
4
2
2

Salaries of managing Partner


Year Working Days
Holidays
2016
2017
2018
2019
2020

295
295
295
295
295

Total DaysDaily Wage Rate


17
17
17
17
17

312
312
312
312
312

375
394
413
434
456

EE
11,337.76
5,668.80
5,668.80

SSS
ER
22,982.40
11,491.20
11,491.20

Gross Compensati
327600
163800
163800

EE
11,337.76
5,668.80
5,668.80

SSS
ER
22,982.40
11,491.20
11,491.20

Gross Compensati
343986.24
171993.12
171993.12

EE
12,206.40
6,103.20
6,103.20

SSS
ER
24,753.60
12,376.80
12,376.80

EE
13111
6555
6555

SSS
ER
26619
13310
13310

EE
13766
6883
6883

SSS
ER
27950
13975
13975

Gross Compensati
312000
156000
156000

Gross Compensation
361184
180592
180592

Gross Compensation
379242
189621
189621

EE
4,800
2,400
2,400

Philhealth
ER
4,800
2,400
2,400

T
34,320.16
17,160.00
17,160.00

EE
4,800
2,400
2,400

Philhealth
ER
4,800
2,400
2,400

T
36,960.00
18,480.00
18,480.00

EE
4,800
2,400
2,400

Philhealth
ER
4,800
2,400
2,400

EE
4800
2400
2400

Philhealth
ER
4800
2400
2400

EE
4800
2400
2400

Philhealth
ER
4800
2400
2400

T
34,320.16
17,160.00
17,160.00

T
39730
19865
19865

T
41717
20858
20858

Gross Compensation
117,000
122,850
128,993
135,442
142,213

SSS contribution
EE
ER
Total
4,247
8,623
12,870
4,459
9,054
13,514
4,682
9,507
14,189
4,917
9,982
14,899
5,162
10,481
15,643

Philhealth contribution
EE
ER
1,350
1,350
1,500
1,500
1,500
1,500
1,650
1,650
1,650
1,650

hilhealth
EE
4,800
2,400
2,400

PAGIBIG
ER
4,800
2,400
2,400

T
9,600
4,800
4,800

Net Salary
291,062
145,531
145,531

T
9,600
4,800
4,800

EE
4,800
2,400
2,400

PAGIBIG
ER
4,800
2,400
2,400

T
9,600
4,800
4,800

Net Salary
306,662
153,331
153,331

T
9,600
4,800
4,800

EE
4,800
2,400
2,400

PAGIBIG
ER
4,800
2,400
2,400

T
9,600
4,800
4,800

Net Salary
322,180
161,090
161,090

EE
4800
2400
2400

PAGIBIG
ER
4800
2400
2400

T
9600
4800
4800

Net Salary
338473
169236
169236

EE
4800
2400
2400

PAGIBIG
ER
4800
2400
2400

T
9600
4800
4800

Net Salary
355876
177938
177938

T
9,600
4,800
4,800

hilhealth

hilhealth

hilhealth
T
9600
4800
4800

hilhealth
T
9600
4800
4800

th contribution
Total
2,700
3,000
3,000
3,300
3,300

Pag-ibig Contribution
EE
ER
Total
1,200
1,200
2,400
1,200
1,200
2,400
1,200
1,200
2,400
1,200
1,200
2,400
1,200
1,200
2,400

WHT
7,030
7,853
8,822
10,035
11,304

Net Salary
103,173
107,838
112,789
117,641
122,896

Net Income Allocation


2016
Salaries
Remainder
Total Share in N.I.

Arconado
70,792.83
70,792.83

Avila
103,173.06
70,792.83
173,965.89

2017
Salaries
Remainder
Total Share in N.I.

Arconado
73,145.20
73,145.20

Avila
107,837.62
73,145.20
180,982.82

2018
Salaries
Remainder
Total Share in N.I.

Arconado
94,764.70
94,764.70

Avila
112,788.66
94,764.70
207,553.36

2019
Salaries
Remainder
Total Share in N.I.

Arconado
98,277.92
98,277.92

Avila
117,640.64
98,277.92
215,918.56

2020
Salaries
Remainder
Total Share in N.I.

Arconado
121,975.83
121,975.83

Avila
122,896.40
121,975.83
244,872.23

Babol
70,792.83
70,792.83

Babol
73,145.20
73,145.20

Babol
94,764.70
94,764.70

Babol
98,277.92
98,277.92

Babol
121,975.83
121,975.83

De Castro
###
70,792.83
70,792.83

De Castro
###
73,145.20
73,145.20

De Castro
###
94,764.70
94,764.70

De Castro
###
98,277.92
98,277.92

De Castro
###
121,975.83
121,975.83

Escaro
70,792.83
70,792.83

Escaro
73,145.20
73,145.20

Escaro
94,764.70
94,764.70

Escaro
98,277.92
98,277.92

Escaro
121,975.83
121,975.83

Ignacio
70,792.83
70,792.83

Ignacio
73,145.20
73,145.20

Ignacio
94,764.70
94,764.70

Ignacio
98,277.92
98,277.92

Ignacio
121,975.83
121,975.83

Medrano
###
70,792.83
70,792.83

TOTAL
103,173.06
495,549.81
598,722.87

Medrano
###
73,145.20
73,145.20

TOTAL
107,837.62
512,016.42
619,854.04

Medrano
###
94,764.70
94,764.70

TOTAL
112,788.66
663,352.91
776,141.57

Medrano
###
98,277.92
98,277.92

TOTAL
117,640.64
687,945.42
805,586.06

Medrano
###
121,975.83
121,975.83

TOTAL
122,896.40
853,830.79
976,727.19

Year
2016
2017
2018
2019
2020

Gross Receipts
3,162,197
3,288,685
3,762,255
3,912,745
4,439,187

Gross Receipts
3,162,197
3,288,685
3,762,255
3,912,745
4,439,187
Permits
and
Licenses

Cost

Bureau of
Internal
Revenue

500

Security
and
Exchange
Commissi
on

1,212.00

Barangay
and
Municipal
ities:
Initial Fee

500

License
Fee

150

Mayors
Permit

2,500.00

Barangay
Clearance

Annual
Communit
y Tax
Notarize
business
permit

500

500

50

application
form
Certificate
of
Registratio
n
Sanitary
Inspection
Fee
Medical/
Health
Inspection
Fee
Building
Inspection
Fee
Business
Plate/
Sticker
Signboard
Other
charges

450

500

10

400

150

560

453

Business
Tax (65 %
of 1%
Gross
Receipts)

20554.28

total

28989.27881

Permits and Licenses


Bureau of Internal Revenue
Security and Exchange Commission
Barangay and Municipalities:
Initial Fee
License Fee
Mayors Permit
Barangay Clearance
Annual Community Tax
Notarize business permit Application Form
Certificate of Registration
Sanitary Inspection Fee
Medical/ Health Inspection Fee
Building Inspection Fee
Business Plate/ Sticker
Signboard
Other charges
Business Tax (65 % of 1% Gross Receipts)
TOTAL

Permits and Licenses


Municipality:
Renewal of Business Registration
Business Tax (65 % of 1% Gross Receipts)

Rate
65% of 1%
65% of 1%
65% of 1%
65% of 1%
65% of 1%

1%
1%
1%
1%
1%

Business Tax
20554.28
21376.45
24454.66
25432.85
28854.72

31621.97
32886.85
37622.55
39127.45
44391.87

65%
65%
65%
65%
65%

Business tax
20554.28
21376.45
24454.66
25432.85
28854.72

Cost
500.00
1,212.00
500.00
150.00
2,500.00
500.00
500.00
50.00
450.00
500.00
10.00
400.00
150.00
560.00
453.00
8,435.00

Cost
6,525
Depends on amount of Gross Receipts

iness tax

Rent
Advertising
Utilities
Maintenance Expense
Office Supplies
Food Preparation Supplies
Repairs and Maintenance Supplies
Renovation Cost
Furniture & Fixture
Tools and Equipments
Total
VAT input (Total x 12%)

2016
60,000.00
2,318.00
72,750.48
40,800.00
3,921.00
110,233.52
137,730.74
37,000.00
8,740.00
23,510.26

2017
###
1,078.50
74,205.49
41,616.00
4,081.00
114,034.56
142,895.83
-

2018
60,000.00
1,144.00
75,689.60
42,448.32
4,248.00
126,608.65
163,131.46
###
###
2,491.11

497,004.00

437,911.38

475,761.14

59,640.48

52,549.37

57,091.34

OUTPUT VAT
2016
163,859.29
34,496.69
56,057.12
21,560.43
21,560.43
47,432.95
30,184.61
12,936.26
43,120.86
431,208.64

2017
170,413.66
35,876.56
58,299.41
22,422.85
22,422.85
49,330.27
31,391.99
13,453.71
44,845.70
448,457.00

2018
194,953.22
41,042.78
66,694.52
25,651.74
25,651.74
56,433.83
35,912.44
15,391.04
51,303.48
513,034.79

2019
60,000.00
1,180.00
77,203.39
43,297.29
4,422.00
131,040.11
169,600.56
-

2020
60,000.00
1,203.00
78,747.46
44,163.23
4,604.00
144,973.82
192,091.45
8,985.60
21,878.32

486,743.35

556,646.89

58,409.20

66,797.63

2019
202,751.35
42,684.50
69,362.30
26,677.81
26,677.81
58,691.18
37,348.93
16,006.69
53,355.62
533,556.19

2020
230,030.62
48,427.50
78,694.69
30,267.19
30,267.19
66,587.81
42,374.06
18,160.31
60,534.37
605,343.74

2016
2017
2018
2019
2020

Output Tax
431,209
448,457
513,035
533,556
605,344

Input Tax
59,640
52,549
57,091
58,409
66,798

VAT Payable
371,568
395,908
455,943
475,147
538,546