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A & E Crepes

Projected Statements of Financial Position


As of December 31
(In Philippine Peso)
ACCOUNTS NOTES 2018 2019 2020
ASSETS
Current Assets
Cash
Inventory
Kitchen Supplies
Store Supplies
Prepaid Rent
Total Current Assets

Non-Current Assets
Kitchen Equipment
Store Equipment
Less: Accumulated Depreciation
Total Non-Current Assets

Total Assets

LIABILITIES
Income Tax Payable
Loan Payable
Total Liabilities

PARTNER'S CAPITAL
Dacoba, Capital
Valenzuela,Capital
Total Partner's Capital

Total Libilities & Partner's Capital


A & E Crepes
Projected Statements of Comprehensive Income
As of December 31
(In Philippine Peso)

Accounts Notes 2018

Sales 1,523,840
Less: Cost of Goods Sold 1,033,860
Gross Profit 489,980

Operating Expenses:
Rent Expense 96,000
Salaries Expense 219,000
Kitchen Supplies Expense 40,800
Utilities Expense 10,000
Advertising Expense 5,000
Store Supplies Expense 1,758
Business and Licences Expense 5,000
Depreciation Expense 3,116.66

Less: Total Operating Expenses 380,675

Net Income before tax 109,305


Less: Income tax expense 32,791.59
Net Income After Tax 76,514

* Projected Sales will increase 5% every year.


ehensive Income
31
so)

2019 2020

1,600,035 1,680,025
1,085,555 1,139,825
514,480 540,200

96,000 96,000
219,000 219,000
46,920.00 53,958.00
10,000 10,000
5,000 5,000
2,021.70 2,324.96
5,000 5,000
3,116.66 3,116.66

387,058 394,400

127,422 145,800
38,226.49 43,740.11
89,195
### 102,060
A & E CREPE
PROJECTED STATEMENTS OF CASH FLOWS
For the year ended December 31
Computation of Target Market
Target Market on an Annual Basis
% of target market interested in crepes
Projected interested target market
% of target market interested our product
Annual Target Market
Projected Demand and Supply
Year Projected Supply
Market 2018 56,348
72,590 2019 59,165
90% 2020 62,123
65,331
75%
48,998
* projected demand is based on the annual target market
** projected demand is assumed to increase by 5% every yea
*** projected supply is computed by multiplying projected dem
emand and Supply
Projected Demand Per Flavor Selling Price
48,998 Classic 25
51,448 Banana Mel 30
54,020 Chococream 35
Mango-filled 35
Total

based on the annual target market


assumed to increase by 5% every year.
computed by multiplying projected demand by 115%

Per Flavor Selling Price


Classic 25
Bananamel 30
Chococream 35
Mango-filled 35
Total

Per Flavor Selling Price


Classic 25
Bananamel 30
Chococream 35
Mango-filled 35
Total
Projected Sales for the year 2018
Cost per unit % of demand per flavor No. of units per flavor Projected Annual Sales
15 32% 15,679 391,975
20 14% 6,860 205,800
25 29% 14,209 497,315
25 25% 12,250 428,750
100% 48,998 1,523,840

Projected Sales for the year 2019


Cost per unit % of demand per flavor No. of units per flavor Projected Annual Sales
15 32% 16,463 411,575
20 14% 7,203 216,090
25 29% 14,920 522,200
25 25% 12,862 450,170
100% 51,448 1,600,035

Projected Sales for the year 2020


Cost per unit % of demand per flavor No. of units per flavor Projected Annual Sales
15 32% 17,286 432,150
20 14% 7,563 226,890
25 29% 15,666 548,310
25 25% 13,505 472,675
54,020 1,680,025
CGS
235,185
137,200
355,225
306,250
1,033,860

246,945
144,060
373,000
321,550
1,085,555

259,290
151,260
391,650
337,625
1,139,825
Note 2- Inventory
2018 2019 2020
Beginning Inventory Php - P 44,513 Php 49,117.00
Purchases Php 890,262.00 Php 937,821.00 Php 999,966.00
Total Available Php 890,262.00 Php 982,334.00 Php 1,039,083.00
Less: Cost of Ingredient Used Php 845,749.00 Php 933,217.00 Php 979,855.00
Ending Inventory Php 44,513.00 Php 49,117.00 Php 59,228.00

Note 3 - Kitchen Supplies


Particulars Quantity Unit Cost Purchase Price
Kitchen Scissor 1 Php 189.00 Php 189.00
Soap 1 Php 138.50 Php 138.50
Disposable Gloves 2 Php 35.00 Php 70.00
Dishwashing Liquid 1 Php 30.00 Php 30.00
Sponge 1 Php 12.00 Php 12.00
Trash Bin 2 Php 175.00 Php 350.00
Garbage Bags 10 Php 8.25 Php 82.50
Cleaning Towels 22 Php 20.00 Php 440.00
Dustpan & Broom 1 Php 285.00 Php 285.00
Mop 1 Php 799.00 Php 799.00
Total 42 Php 1,691.75 Php 2,396.00

Note 4- Store Supplies


Particulars Quantity Unit Cost Purchase Price
Tissue 3 Php 34.00 Php 102.00
Crepe Wrapper 10 Php 6.65 Php 66.50
Calculator 1 Php 280.00 Php 280.00
Ballpen 2 Php 6.00 Php 12.00
Record Book 1 Php 54.50 Php 54.50
Thermal Paper 1 Php 499.00 Php 499.00
Tape 3 Php 12.00 Php 36.00
Scissor 2 Php 15.00 Php 30.00
Apron 2 Php 120.00 Php 240.00
Hairnet 4 Php 20.00 Php 80.00
Alcohol 1 Php 70.00 Php 70.00
Total 30 Php 1,117.15 Php 1,470.00