Chapter V

Pasig Catholic College College Department
Financial Assumptions
1. The company will be using Straight-Line Method of depreciating its Equipment with useful life of 8 years and
20% salvage value, and Furniture & Fixtures with 5 year useful life and Improvements for 5 years with no
residual value. The method is based on one of the simplest payment processing method.
2. Price of services will be fixed for the first five years. The firm is new to the market making it more competitive
against other business.
3. Operating expenses were expected to increase by 4% annually. This is based on the assumption that the
demand will also increase and there will be an increase on purchasing price.
4. Net income will be divided equally among partners. Income is divided equally among members and will be
withdrawn 60% of Net Income.
5. Office supplies is expected to increase by 5% annually while Office Supplies expense is expected to
increase by 4% annually. The supplies is increasing due to growing business operations.
6. 50% will be withdraw every year based on net income. The owners will withdraw part of their profit.
7. Maintenance is 10% for the first year then 4% increase annually. The maintenance cost is minimal during the
first three years because the machines are still new which will increase in the succeeding years.
8. Rent expense is based on 20% of sales. The Rent expense is 20% of current sales due to the rules in
schools.
MOSCHEL
MOSCHEL: Milk Vending Machine

Chapter V Financial Aspect
126 | P a g e

PROJECTED STATEMENT OF FINANCIAL POSITION
For the years ended 2016 - 2020
Jan 2016
Dec 2016
Dec 2017
Dec 2018
Dec 2019
Dec 2020
8,430.00
293,676.32
469,237.04
657,545.55
859,870.51
1,075,740.15
600.00
630.00
661.50
694.58
729.30
765.77
67,320.00
77,010.00
87,380.00
98,940.00
111,180.00
125,120.00
76,350.00
371,316.32
557,278.54
757,180.12
971,779.81
1,201,625.9
2
5,250.00
4,200.00
3,150.00
2,100.00
1,050.00
12,400.00
10,168.00
7,936.00
5,704.00
3,472.00
1,240.00
36,000.00
32,400.00
28,800.00
25,200.00
21,600.00
18,000.00
20,000.00
16,000.00
12,000.00
8,000.00
4,000.00
73,650.00
62,768.00
51,886.00
41,004.00
30,122.00
19,240.00
150,000.00
434,084.32
609,164.54
798,184.12
1,001,901.
81
1,220,865.9
2
CURRENT ASSETS
Cash
Supplies
Raw Materials
Inventory
Total Current Asset
NON CURRENT ASSETS

Purchase of Furniture
& Fixtures
Purchase of Office
Equipment
Purchase of
Equipment
Purchase of
Improvements
Total Non-Current
Asset
TOTAL ASSETS
CURRENT LIABILITIES

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SSS Payable
-
2,464.00
2,464.00
2,464.00
2,464.00
2,464.00
575.00
575.00
575.00
575.00
575.00
400.00
400.00
400.00
400.00
400.00
129,528.61
140,588.69
152,126.90
164,235.96
176,861.57
132,967.6
1
144,027.6
9
155,565.9
0
167,674.9
6
180,300.5
7
50,000.00
100,372.24
155,045.62
214,206.08
278,075.62
346,855.12
50,000.00
100,372.24
155,045.62
214,206.08
278,075.62
346,855.12
50,000.00
100,372.24
155,045.62
214,206.08
278,075.62
346,855.12
150,000.0
0
301,116.7
1
465,136.8
5
642,618.2
3
834,226.8
5
1,040,565.
35
150,000.0
0
434,084.3
2
609,164.5
4
798,184.1
2
1,001,901.
81
1,220,865.
92
Philhealth Payable
HDMF Payable
Income Tax Payable
Total Liabilities
PARTNER'S CAPITAL
HUERTO's Capital
JAVIER'S CAPITAL
VINCE CRUZ'S CAPITAL
TOTAL PARTNERS' CAPITAL
TOTAL LIABILITIES & EQUITY

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MOSCHEL
Projected Statement of Financial Operation
FOR THE YEAR 2016 - 2020
2016
2017
2018
2019
2020
1,885,500.00
1,975,060.00
2,068,880.00
2,167,150.00
2,270,090.00
716,120.53
749,590.85
784,827.47
821,671.41
860,477.73
1,169,379.4
7
1,225,469.1
5
1,284,052.5
3
1,345,478.5
9
1,409,612.27
282,528.00
282,528.00
282,528.00
282,528.00
282,528.00
2,464.00
2,464.00
2,464.00
2,464.00
2,464.00
575.00
575.00
575.00
575.00
575.00
400.00
400.00
400.00
400.00
400.00
23,544.00
23,544.00
23,544.00
23,544.00
23,544.00
1,050.00
1,050.00
1,050.00
1,050.00
1,050.00
2,232.00
2,232.00
2,232.00
2,232.00
2,232.00
2,300.00
2,300.00
2,300.00
2,300.00
2,300.00
377,100.00
395,012.00
413,776.00
433,430.00
454,018.00
Projected Sales
Projected Cost of Sales
Gross Profit
Less: Operating Expenses

Salaries Expense
SSS Premium Expenses
Philhealth Premium
Expenses
HDMF Premium
Expenses
13th Month Pay
Dep. - Furn. & Fixtures
Dep. - Office Equipment
Taxes & Licenses
Rent Expense

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Office Supplies
600.00
624.00
648.96
674.92
701.92
12,000.00
12,480.00
12,979.20
13,498.37
14,038.30
3,600.00
3,744.00
3,893.76
4,049.51
4,211.49
6,000.00
6,240.00
6,489.60
6,749.18
7,019.15
16,020.00
16,180.20
16,342.00
16,505.42
16,670.48
5,365.00
5,579.60
5,802.78
6,034.90
6,276.29
1,839.45
1,887.38
1,937.56
1,990.09
2,045.07
(737,617.45
)
(756,840.18
)
(776,962.87
)
(798,025.39
)
(820,073.70)
431,762.03
468,628.96
507,089.66
547,453.21
589,538.57
(129,528.61)
(140,588.69)
(152,126.90)
(164,235.96)
(176,861.57)
302,233.42
328,040.27
354,962.76
383,217.25
412,677.00
Electricity
Water
Telephone/Internet
Advertising Expense
Maintenance Expense
Misc. Expense
TOTAL EXPENSES
Net Income Before Tax

Income Tax (30%)
Net Income After Tax

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MOSCHEL
PROJECTED STATEMENT OF CASH FLOWS
For the year ended 2016 - 2020
Jan 2016
Cash Flow from Operating Activities
Net Income
Dep. - Furniture & Fixtures
Dep. - Office Equipment
Dep. - Equipment
Dep. - Improvements

Dec 2016
Dec 2017
Dec 2018
Dec 2019
Dec 2020
302,233.42
328,040.27
354,962.76
383,217.25
412,677.00
1,050.00
1,050.00
1,050.00
1,050.00
1,050.00
2,232.00
2,232.00
2,232.00
2,232.00
2,232.00
3,600.00
3,600.00
3,600.00
3,600.00
3,600.00
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-
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
(600.00)
(30.00)
(31.50)
(33.08)
(34.73)
(36.47)
(67,320.00)
(9,690.00)
(10,370.00)
(11,560.00)
(12,240.00)
(13,940.00)
2,464.00
575.00
400.00
129,528.61
11,060.08
11,538.21
12,109.07
12,625.61
(67,920.00
)
436,363.03
339,580.86
365,789.89
393,933.5
8
422,208.1
4
Decrease (Increase) in:

Supplies
Raw Materials Inventory
Increase (Decrease) in:
SSS Payable
Philhealth Payable
HDMF Payable
Income Tax Payable
Net Cash Provided (Used)
Cash Flow from Investing Activities

Purchase of Furniture &
Fixtures
5,250.00
Purchase of Office
Equipment
12,400.00
Purchase of Equipment
36,000.00
Purchase of
Improvements
20,000.00
(73,650.00
)
Cash Flow from Financing Activities

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Partner's Investment
150,000.00
(151,116.71)
(164,020.14)
(177,481.38)
(191,608.62
)
(206,338.50
)
150,000.0
0
(151,116.71
)
(164,020.14
)
(177,481.38
)
(191,608.6
2)
(206,338.5
0)
8,430.00
285,246.32
175,560.72
188,308.51
202,324.96
215,869.64
8,430.00
293,676.32
469,237.04
657,545.55
859,870.51
8,430.00
293,676.32
469,237.04
657,545.55
859,870.5
1
1,075,740.
15
Partner's Drawings
Net Cash Flow

Beginning Cash Flow
CASH ENDING BALANCE

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MOSCHEL
PROJECTED STATEMENT OF PARTNERS' EQUITY
For the year ended 2016 - 2020
2016
2017
2018
2019
2020
Beginning Capital
Huerto, Capital
-
100,372.24
155,045.62
214,206.08
278,075.62
100,372.24
155,045.62
214,206.08
278,075.62
100,372.24
301,
116.71
155,045.62
465,
136.85
214,206.08
642,
618.23
278,075.62
50,000.00
50,000.00
50,000.00
109,346.76
118,320.92
127,739.08
137,559.00
109,346.76
118,320.92
127,739.08
137,559.00
Javier, Capital
Vince Cruz, Capital
TOTAL
-
834,226.85
Investment
Huerto, Capital
Javier, Capital
Vince Cruz, Capital
TOTAL
150,000.00
Share on Net Income (EQUALLY)
Huerto, Share
100,744.47
Javier, Share
100,744.47
Vince Cruz, Share

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100,744.47
109,346.76
118,320.92
127,739.08
137,559.00
302,233.42
328,040.27
354,962.76
383,217.25
412,677.00
150,744.47
209,718.99
273,366.54
341,945.16
415,634.62
150,744.47
209,718.99
273,366.54
341,945.16
415,634.62
150,744.47
209,718.99
273,366.54
341,945.16
415,634.62
452,233.42
629,156.98
820,099.61
1,025,835.47
1,246,903.85
50,372.24
54,673.38
59,160.46
63,869.54
68,779.50
50,372.24
54,673.38
59,160.46
63,869.54
68,779.50
50,372.24
54,673.38
59,160.46
63,869.54
68,779.50
(151,116.71)
(164,020.14)
(177,481.38)
(191,608.62)
(206,338.50)
100,372.24
155,045.62
214,206.08
278,075.62
346,855.12
100,372.24
155,045.62
214,206.08
278,075.62
346,855.12
100,372.24
155,045.62
214,206.08
278,075.62
346,855.12
301,116.71
465,136.85
642,618.23
834,226.85
1,040,565.35
TOTAL
Total Capital
Huerto, Capital
Javier, Capital
Vince Cruz, Capital
TOTAL
Capital Drawing
Huerto, Drawing
Javier, Drawing
Vince Cruz, Drawing
TOTAL
Ending Capital
Huerto, Capital
Javier, Capital
Vince Cruz, Capital
TOTAL

135 | P a g e
MOSCHEL
Financial Ratio Analysis
2016 - 2020
2016
2017
2018
SHORT - TERM SOLVENCY RATIOS (ABILITY TO PAY MATURING CURRENT LIABILITIES)

A. Current Assets
Current Liabilities
2019
2020
371,316.32
557,278.54
757,180.12
971,779.81
1,201,625.92
132,967.61
144,027.69
155,565.90
167,674.96
180,300.57
Net Working Capital

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B. Quick Assets
Current Liabilities
Net Monetary Assets
238,348.71
413,250.85
601,614.23
804,104.85
1,021,325.35
293,676.32
469,237.04
657,545.55
859,870.51
1,075,740.15
132,967.61
144,027.69
155,565.90
167,674.96
180,300.57
160,708.71
325,209.35
501,979.65
692,195.55
895,439.58
The business seems to be very solvent on a short-term basis, even on an immediate basis, as evidenced
by the large positive
Net Working Capital and Net Monetary Assets.
Current Ratio
Current Asset
371,316.32
557,278.54
757,180.12
971,779.81
1,201,625.92
132,967.61
144,027.69
155,565.90
167,674.96
180,300.57
2.79
3.87
4.87
5.80
6.66
Current Liabilities
The above ratio shows the liquidity of the company. 2.72 means that there is an available current asset
of P 2.72
for every peso liability of the company.
Quick Ratio
Quick Assets
293,676.32
469,237.04
657,545.55
859,870.51
1,075,740.15
132,967.61
144,027.69
155,565.90
167,674.96
180,300.57
2.21
3.26
4.23
5.13
5.97
Current Liabilities

137 | P a g e

In this ratio, it indicates the enterprise's immediate liquidity. It relates the cash, short-term
investments,
and net receivable to current liabilities.
Cash Flow Ratio
Operating Cash Flow
436,363.03
339,580.86
365,789.89
393,933.58
422,208.14
132,967.61
144,027.69
155,565.90
167,674.96
180,300.57
3.28
2.36
2.35
2.35
2.34
Current Liabilities
The above ratio signify the ability of the firm to settle its short term obligation as they become due. The
ratio of 3.02 signify how much of the operations cash can be used to pay every peso liability.
LIQUIDITY/ ACTIVITY/ EFFICIENCY RATIOS (ABILITY TO CONVERT NON-CASH CURRENT ASSETS INTO CASH)
A. Inventory Turnover
Cost of Sales/Cost of Goods Sold
716,120.53
749,590.85
784,827.47
821,671.41
860,477.73
72,165.00
82,195.00
93,160.00
105,060.00
118,150.00
9.92
9.12
8.42
7.82
7.28
200.00
200.00
200.00
200.00
9.12
8.42
7.82
7.28
Average Inventory
B. Age of Inventory/ Days Sales in Inventory

No. Business Days (20 days x 10
months)
200.00
Inventory Turnover
9.92

138 | P a g e

=
20.15
21.93
23.74
25.57
27.46
Based on the above ratios, it appears that the business is very fast in selling its inventories
as evidenced by the high turnover and short number of days to sell. Efficiency in selling is very good.
C. Operating Cycle
Age on Inventory
20.15
21.93
23.74
25.57
27.46
Based on the operating cycle, it takes 14 days to convert the inventories into cash which is very fast.
This will greatly affect the short-term solvency in the near future.
D. Ratio of Current Assets to Total
Assets
Current Assets
371,316.32
557,278.54
757,180.12
971,779.81
1,201,625.92
434,084.32
609,164.54
798,184.12
1,001,901.81
1,220,865.92
Total Assets
=
0.86
0.91
0.95
0.97
0.98
Based on the above ratios, it appears that year after year large portion of the total assets are liquid, that is, can
be converted into
cash which in turn, beneficial to the business.
STABILITY RATIO (ABILITY TO WITHSTAND FINANCIAL CRISIS OR ABSORB FINANCIAL LOSSES)

A. Debt Utilization Ratio
Total Liabilities
132,967.61
144,027.69
155,565.90
167,674.96
180,300.57
434,084.32
609,164.54
798,184.12
1,001,901.81
1,220,865.92
0.31
0.24
0.19
0.17
0.31
Total Assets

139 | P a g e

B. Equity Ratio
Partners' Equity
301,116.71
465,136.85
642,618.23
834,226.85
1,040,565.35
434,084.32
609,164.54
798,184.12
1,001,901.81
1,220,865.92
0.69
0.76
0.81
0.83
0.85
132,967.61
144,027.69
155,565.90
167,674.96
180,300.57
301,116.71
465,136.85
642,618.23
834,226.85
1,040,565.35
0.44
0.31
0.24
0.20
0.17
301,116.71
465,136.85
642,618.23
834,226.85
1,040,565.35
132,967.61
144,027.69
155,565.90
167,674.96
180,300.57
Total Assets
=
C. Debt-Equity Ratio
Total Liabilities
Partners' Equity
D. Equity-Debt Ratio
Partners' Equity
Total Liabilities
=
2.26
3.23
4.13
4.98
5.77
Based on the above ratios, it appears that the business is stable as evidenced by the desirable numerical values.
The capital balance is large enough to absorb future losses in the event of financial reverses or crisis.
PROFITABILITY RATIO (ABILITY TO EARN ADEQUATE PROFITS OR HIGH RATE OF RETURN)

A. Gross Profit Rate (based on Net Sales)
Gross Profit
1,169,379.47
Net Sales

1,225,469.15
1,284,052.53
1,345,478.59
1,409,612.27
140 | P a g e
1,885,500.00
1,975,060.00
2,068,880.00
2,167,150.00
2,270,090.00
0.62
0.62
0.62
0.62
0.62
1,169,379.47
1,225,469.15
1,284,052.53
1,345,478.59
1,409,612.27
716,120.53
749,590.85
784,827.47
821,671.41
860,477.73
1.63
1.63
1.64
1.64
1.64
1,450,455.97
1,503,149.04
1,558,508.34
1,616,414.79
1,677,269.43
1,885,500.00
1,975,060.00
2,068,880.00
2,167,150.00
2,270,090.00
0.77
0.76
0.75
0.75
0.74
302,233.42
328,040.27
354,962.76
383,217.25
412,677.00
1,885,500.00
1,975,060.00
2,068,880.00
2,167,150.00
2,270,090.00
0.16
0.17
0.17
0.18
0.18
302,233.42
328,040.27
354,962.76
383,217.25
412,677.00
B. Gross Profit Rate (based on cost)

Gross Profit
Cost of Sales
=
C. Operating Ratio
Cost of Sales + Expenses (excluding
Depreciation)
Net Sales
=
D. Return on Sales (ROS)
Net Income
Net Sales
=
E. Return on Asset (ROA)
Net Income

141 | P a g e

Ave. Total Assets
292,042.16
521,624.43
703,674.33
900,042.97
1,111,383.87
1.03
0.63
0.50
0.43
0.37
302,233.42
328,040.27
354,962.76
383,217.25
412,677.00
225,558.36
383,126.78
553,877.54
738,422.54
937,396.10
134%
86%
64%
52%
44%
F. Return on Equity (ROE)

Net Income
Ave. Partners' Equity
MOSCHEL
SCHEDULE OF DEPRECIATION
Furniture and Fixtures
Description
Sofa
Office Chair
Components
Quant
Unit
ity
Cost
1
1,50
0.00
3
5

Amount
Depreciation
Dep.
Acc.
Dep.
Period
Carrying
Beg. - Year 1
1,500.00
5,250.00
End. - Year 1
142 | P a g e
Office Table
File Cabinet
00.00
1,500.00
5
00.00
1,500.00
7
50.00
750.00
1,050.
00
1,050.0
0
4,200.00
1,050.
00
2,100.0
0
3,150.00
1,050.
00
3,150.0
0
2,100.00
1,050.
00
4,200.0
0
1,050.00
1,050.
00
5,250.0
0
End. - Year 2
End. - Year 3
End. - Year 4
End. - Year 5
P
5,250.00
Office Equipment
Description
Computer
Desktop
Printer
Bike
Components
Quant
Unit
ity
Cost
1
5,00
0.00
1
1,00
0.00
2
3,20
0.00
Amount
Depreciation
Dep.
Acc.
Dep.
Period
Carrying
Beg. - Year 1
5,000.00
12,400.00
2,232.
00
2,232.0
0
10,168.00
2,232.
00
4,464.0
0
7,936.00
2,232.
00
6,696.0
0
5,704.00
End. - Year 1
1,000.00
End. - Year 2
6,400.00
End. - Year 3
-

143 | P a g e

End. - Year 4
-
2,232.
00
8,928.0
0
3,472.00
2,232.
00
11,160.
00
1,240.00
End. - Year 5
P
12,400.00
Equipment
Description
Milk Vending
Machine
Components
Quant
Unit
ity
Cost
3
12,00
0.00
Amount
Depreciation
Dep.
Acc.
Dep.
Period
Carrying
Beg. - Year 1
36,000.00
36,000.00
3,600.
00
3,600.0
0
32,400.00
3,600.
00
7,200.0
0
28,800.00
3,600.
00
10,800.
00
25,200.00
3,600.
00
14,400.
00
21,600.00
3,600.
00
18,000.
00
18,000.00
End. - Year 1
End. - Year 2
End. - Year 3
End. - Year 4
End. - Year 5
P
36,000.00

144 | P a g e
Improvements
Components
Quant
Unit
ity
Cost
Improvements
1
20,00
0.00
Description
Amount
Depreciation
Dep.
Acc.
Dep.
Period
Carrying
Beg. - Year 1
20,000.00
20,000.00
4,000.
00
4,000.0
0
16,000.00
4,000.
00
8,000.0
0
12,000.00
4,000.
00
12,000.
00
8,000.00
4,000.
00
16,000.
00
4,000.00
4,000.
00
20,000.
00
End. - Year 1
End. - Year 2
End. - Year 3
End. - Year 4
End. - Year 5
P
20,000.00

145 | P a g e
MOSCHEL
SALES PROJECTION and PROJECTED DEMAND GAP
FOR THE YEARS 2016 - 2020
2015
Projected Demand-Supply Analysis
Projected Demand
Willing to Buy
La Immaculada Concepcion
98,80
School
0
Pasig Catholic College
132,0
00
Colegio Del Buen Consejo
34,80
0
Total Projected Demand
Projected Supply
2017
2018
2019
2020
106,200
114,000
122,400
131,400
141,200
138,400
145,000
152,000
159,200
166,800
35,600
36,400
37,200
38,000
38,800
280,200
295,400
311,600
328,600
346,800
65,80

2016
146 | P a g e

0
69,000
72,200
75,600
79,200
83,000
211,200
223,200
236,000
249,400
263,800
188,550
P 10.00
197,506
P 10.00
206,888
P 10.00
216,715
P 10.00
227,009
P 10.00
1,885,500
1,975,060
2,068,880
2,167,150
2,270,090
Demand Gap
Market Share
180,0
00
Selling Price
Projected Sales
STATEMENT OF COST OF GOODS SOLD

FOR THE YEARS 2016 - 2020
2015
2016
2017
2018
Bear Brand Milk Drink:
Beginning Inventory
Purchases
Total Bear Brand Available

for Sale
679,3
20
679,3
20
2019
2020
67,320
77,010.00
87,380.00
98,940.00
111,180.00
650,760.00
681,870.00
715,020.0
0
749,020.00
785,740.00
718,080.0
0
758,880.0
0
802,400.0
0
847,960.0
0
896,920.0
0
67,32

147 | P a g e

Ending Materials
Total Materials Use
0
612,0
00
77,010.00
87,380.00
98,940.00
111,180.00
125,120.00
641,070.0
0
671,500.0
0
703,460.0
0
736,780.0
0
771,800.0
0
3,600.00
3,600.00
3,600.00
3,600.00
3,600.00
9,427.50
9,521.78
9,712.21
10,003.58
10,403.72
62,023.03
64,969.08
68,055.26
71,287.83
74,674.01
Total
75,050.53
78,090.85
81,367.47
84,891.41
88,677.73
Cost of Good Sold
716,120.5
3
749,590.8
5
784,827.4
7
821,671.4
1
860,477.7
3
Additional Costs:
Dep. - Equipment
Electricity
Water
MOSCHEL
SCHEDULE OF PAYROLL PROJECTION
2016-2020
Employee
BASIC
PAY
Monthl
y
SSS
ER
EC
848.00
10.0
PHILHEALTH
EE
HDMF
ER
EE
ER
EE
150.00
150.00
100.00
100.
Marketing Officer
12,000.0

400.00
148 | P a g e

0
Inventory and Control Officer
11,544.0
0
0
812.
70
10.0
0
00
383.
30
137.50
137.50
100.00
100.
00
287.50
287.5
0
200.00
200.
00
TOTAL
TOTAL
ER
23,544.
00
TOTAL
NET
EE
PAY
1,108.
00
650.00
11,350.0
0
1,060.
20
620.80
10,923.2
0
2,168.
20
1,270.
80
22,273.
20
Employee
Marketing Officer
SALARIES
EXPENSE
MONT
ANNUA
HLY
L
12,000.
00

144,000.
00
1,660.
70
20.0
0
783.30
ANNUAL PAYROLL EXPENSES - EMPLOYER'S

CONTRIBUTION
SSS
PHIL
HDM
GRAN
HEALT
F
D
ER
EC
TOTAL
TOTAL
H
10,176.
00
120.
00
10,296.
00
1,800.0
0
1,200.
00
13,296.
00
149 | P a g e
Inventory and
Control Officer
TOTAL
11,544.
00
138,528.
00
9,752.4
0
120.
00
9,872.4
0
1,650.0
0
1,200.
00
12,722.
40
12,000
.00
144,000
.00
10,176
.00
240.
00
20,168
.40
1,800.
00
1,200.
00
26,018
.40
YEAR-END
CONTRIBUTION PAYABLE
SSS
PHIL
HDMF
HEALT
H

1,258.
00
300.00
200.00
1,206.
00
275.00
200.00
2,464.
00
575.0
0
400.00
150 | P a g e

Chapter V

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Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

Total Current Asset

NON CURRENT ASSETS

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

TOTAL LIABILITIES & EQUITY

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

Less: Operating Expenses

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

Net Income Before Tax

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

Decrease (Increase) in:

Cash Flow from Investing Activities

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

Net Cash Provided (Used)

Net Cash Flow

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

SHORT - TERM SOLVENCY RATIOS (ABILITY TO PAY MATURING CURRENT LIABILITIES)

Net Working Capital

Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

B. Age of Inventory/ Days Sales in Inventory

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

STABILITY RATIO (ABILITY TO WITHSTAND FINANCIAL CRISIS OR ABSORB FINANCIAL LOSSES)

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

PROFITABILITY RATIO (ABILITY TO EARN ADEQUATE PROFITS OR HIGH RATE OF RETURN)

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

B. Gross Profit Rate (based on cost)

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

F. Return on Equity (ROE)

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department

STATEMENT OF COST OF GOODS SOLD

Total Bear Brand Available

MOSCHEL: Milk Vending Machine

Pasig Catholic College College Department