PROJECTED CASH FLOW

For The Year Ended April 2019-2

Cash Flow from Financing Pre-operations
Initial Cash Investment ₱ 2,550,000
Bank Loan ₱ 5,000,000
Withdrawals
Total Cash Flow from Financing ₱ 7,550,000
Cash Flow from Investing
Production Building -₱ 1,440,000
Land -₱ 225,000
Delivery Vehicle -₱ 22,000
Other Equipment -₱ 93,811
Kitchen Equipment -₱ 104,964
Kitchen Utensils -₱ 7,908
Kitchen Supplies -₱ 40,155
Office Equipment -₱ 19,085
Office Furniture & Fixtures -₱ 7,472
Office Supplies -₱ 42,132
Furniture & Fixtures -₱ 6,866
Other Assets -₱ 50,000
Cleaning Supplies -₱ 2,474
Other Supplies -₱ 59,630
Total Cash Flow from Investing -₱ 2,121,497
Cash Flow from Operating
Cash Sales
Direct Materials -₱ 3,327,569
Direct Labor -₱ 756,000
Pre-Feasibility Expense -₱ 10,000
Overhead -₱ 117,711
Salaries & Wages
Utility Expenses -₱ 337,958
Kitchen Supplies Expense
Other Supplies Expense
Office Supplies Expense
Gasoline Expenses
Advertising Expense -₱ 20,000
Interest Expense
Insurance Expense -₱ 2,700
Rent Expense
Permits & Licenses -₱ 7,140
13th Month Pay -₱ 63,000
SSS -₱ 51,711
 Philhealth -₱ 8,250
Pag-Ibig Contributions -₱ 6,600
Income Tax
Total Operating Expenses
Total Cash Flow from Operating -₱ 4,708,639
Net Cash Flow ₱ 719,864
Cash Balance, Beg.
Cash Balance, End ₱ 719,864
 PROJECTED CASH FLOW
For The Year Ended April 2019-2023
2019 2020 2021 2022
₱ 2,550,000
-₱ 290,875 -₱ 324,535 -₱ 362,090 -₱ 403,990
-₱ 600,000 -₱ 900,000 -₱ 1,200,000 -₱ 1,500,000
₱ 1,659,125 -₱ 1,224,535 -₱ 1,562,090 -₱ 1,903,990

-₱ 7,908 -₱ 7,908 -₱ 7,908 -₱ 7,908

-₱ 40,155 -₱ 40,155 -₱ 40,155 -₱ 40,155

-₱ 14,044
-₱ 1,500

-₱ 2,474 ₱ -
-₱ 29,815
-₱ 48,063 -₱ 50,537 -₱ 93,422 -₱ 48,063

₱ 7,945,661 ₱ 8,342,944 ₱ 8,760,091 ₱ 9,460,899

-₱ 3,327,569 -₱ 3,493,947 -₱ 3,668,645 -₱ 3,962,136
-₱ 756,000 -₱ 793,800 -₱ 833,472 -₱900,144
₱ - ₱ - ₱ -
-₱ 117,711 -₱ 123,597 -₱ 129,776 -₱ 140,158
-₱ 810,000 -₱ 810,000 -₱ 810,000 ₱ 810,000
-₱ 379,014 -₱ 401,755 -₱ 425,860 -₱ 451,412
-₱ 34,536 -₱ 36,608 -₱ 38,805 -₱ 41,133
-₱ 12,768 -₱ 13,534 -₱ 14,346 -₱ 15,207
-₱ 3,374 -₱ 3,576 -₱ 3,790 -₱ 4,018
-₱ 20,340 -₱ 21,560 -₱ 22,854 -₱ 24,225
-₱ 7,000 -₱ 7,350 -₱ 7,718 -₱ 8,103
-₱ 535,625 -₱ 501,965 -₱ 464,410 -₱ 422,510
-₱ 2,700 -₱ 2,700 -₱ 2,700 -₱ 2,700
-₱ 216,000 -₱ 216,000 -₱ 216,000 -₱ 216,000
-₱ 7,140 -₱ 7,140 -₱ 7,140 -₱ 7,140
-₱ 63,000 -₱ 66,150 -₱ 69,456 -₱ 62,510
-₱ 56,412 -₱ 59,062 -₱ 61,718 -₱ 67,018
-₱ 9,000 -₱ 9,000 -₱ 9,000 -₱ 9,000
-₱ 7,200 -₱ 7,200 -₱ 7,200 -₱ 7,200
- 600,456 - 667,582 - 735,602
-₱ 6,365,389 -₱ 7,175,400 -₱ 7,460,472 -₱ 6,266,217
₱ 1,580,273 ₱ 1,167,544 ₱ 1,299,619 ₱ 3,194,681
₱ 3,239,398 -₱ 107,528 -₱ 355,893 ₱ 1,242,628
₱ 719,864 ₱ 3,959,262 ₱ 3,851,734 ₱ 3,495,841
₱ 3,959,262 ₱ 3,851,734 ₱ 3,495,841 ₱ 4,738,469
 2023

-₱ 450,740
-₱ 1,500,000
-₱ 1,950,740

-₱ 22,000
-₱ 2,481
-₱ 32,997
-₱ 7,908
-₱ 40,155
-₱ 19,085
-₱ 7,472

-₱ 6,866
-₱ 50,000
-₱ 2,474

-₱ 191,438

₱ 10,217,770
-₱ 4,279,107
-₱ 972,144
₱ -
-₱ 151,371
₱ 810,000
-₱ 478,496
-₱ 43,601
-₱ 16,119
-₱ 4,259
-₱ 25,679
-₱ 8,509
-₱ 375,761
-₱ 2,700
-₱ 216,000
-₱ 7,140
-₱ 67,510
-₱ 72,324
-₱ 9,000
-₱ 7,200
- 794,588
-₱ 6,721,508
₱ 3,496,262
₱ 1,354,084
₱ 4,738,469
₱ 6,092,553
 PROJECTED BALANCE SHEET
For The Year Ended April 2019-2022
2019
ASSETS
Current Assets
Cash ₱ 3,959,262
Petty Cash Fund ₱ 50,000
Inventories ₱ 357,905
Prepaid Insurance ₱ 24,300
Kitchen Supplies ₱ 7,851
Office Supplies ₱ 38,759
Other Supplies ₱ 46,862
Total Current Assets ₱ 4,484,938
Non-Current Assets
Building ₱ 1,440,000
Other Equipment ₱ 93,811
Kitchen Equipment ₱ 104,964
Office Equipment ₱ 19,085
Delivery Vehicle ₱ 22,000
Office Furniture & Fixtures ₱ 7,472
Kitchen Utensils ₱ 7,908
Cleaning Supplies ₱ 2,474
Furniture & Fixtures ₱ 6,866
Other Assets ₱ 50,000
Total Non-Current Assets ₱ 1,754,580
Less: Accumulated Depreciation ₱ 91,663
Book Value ₱ 1,662,916
Land ₱ 225,000
Contingency Fund ₱ 1,500,000
Sinking Fund ₱ 500,000
Fund for Acquisition of PPE ₱ 360,403
TOTAL ASSETS ₱ 8,733,257
LIABILITIES
Current Liabilities
SSS Payable ₱ 56,412
Philhealth Payable ₱ 9,000
Pag-Ibig Contributions Payable ₱ 7,200
Income Tax Payable 600,456
Total Current Liabilities ₱ 673,068
Non-Current Liabilities
Loans payable ₱ 4,709,125
Total Liabilities ₱ 5,382,193
EQUITY
Owners' Capital ₱ 2,550,000
Owners' Withdrawals -₱ 600,000
Income ₱ 1,401,064
Total Equity ₱ 3,351,064
TOTAL LIABILITIES AND EQUITY ₱ 8,733,257

(0.45)
ED BALANCE SHEET
r Ended April 2019-2022
2020 2021 2022 2023

₱ 3,851,734 ₱ 3,495,841 ₱ 4,738,469 ₱ 6,092,553

₱ 50,000 ₱ 50,000 ₱ 50,000 ₱ 50,000
₱ 375,800 ₱ 394,590 ₱ 426,157 ₱ 460,250
₱ 21,600 ₱ 18,900 ₱ 16,200 ₱ 13,500
₱ 13,764 ₱ 17,622 ₱ 19,302 ₱ 18,669
₱ 35,183 ₱ 45,436 ₱ 41,418 ₱ 37,159
₱ 33,328 ₱ 48,797 ₱ 33,590 ₱ 17,471
₱ 4,381,408 ₱ 4,071,186 ₱ 5,325,137 ₱ 6,689,603

₱ 1,324,800 ₱ 1,267,200 ₱ 1,209,600 ₱ 1,152,000

₱ 73,547 ₱ 63,416 ₱ 53,284 ₱ 45,138
₱ 85,199 ₱ 75,317 ₱ 65,434 ₱ 94,307
₱ 15,268 ₱ 13,360 ₱ 11,451 ₱ 26,719
₱ 17,600 ₱ 15,400 ₱ 13,200 ₱ 30,800
₱ 5,898 ₱ 5,112 ₱ 4,325 ₱ 10,223
₱ 13,794 ₱ 19,679 ₱ 25,565 ₱ 31,451
₱ 2,052 ₱ 3,831 ₱ 3,135 ₱ 4,914
₱ 5,429 ₱ 5,493 ₱ 4,056 ₱ 9,486
₱ 40,000 ₱ 35,000 ₱ 30,000 ₱ 70,000
₱ 1,583,588 ₱ 1,503,806 ₱ 1,420,051 ₱ 1,475,038
₱ 104,959 ₱ 115,946 ₱ 115,046 ₱ 135,847
₱ 1,478,629 ₱ 1,387,861 ₱ 1,305,005 ₱ 1,339,191
₱ 225,000 ₱ 225,000 ₱ 225,000 ₱ 225,000
₱ 1,630,000 ₱ 1,800,000 ₱ 1,100,000 ₱ 450,000
₱ 800,000 ₱ 1,100,000 ₱ 640,000 ₱ 160,000
₱ 623,005 ₱ 782,709 ₱ 785,448 ₱ 821,427
₱ 9,138,043 ₱ 9,366,756 ₱ 9,380,591 ₱ 9,685,220

₱ 59,062 ₱ 61,718 ₱ 67,018 ₱ 72,324

₱ 9,000 ₱ 9,000 ₱ 9,000 ₱ 9,000
₱ 7,200 ₱ 7,200 ₱ 7,200 ₱ 7,200
667,582 735,608 794,588 912,431
₱ 742,843 ₱ 813,526 ₱ 877,805 ₱ 1,000,955

₱ 4,384,590 ₱ 4,022,500 ₱ 3,618,510 ₱ 3,167,770

₱ 5,127,433 ₱ 4,836,026 ₱ 4,496,315 ₱ 4,168,725
₱ 3,351,064 ₱ 4,010,609 ₱ 4,530,730 ₱ 4,884,276
-₱ 900,000 -₱ 1,200,000 -₱ 1,500,000 -₱ 1,500,000
₱ 1,559,545 ₱ 1,720,120 ₱ 1,853,547 ₱ 2,132,219
₱ 4,010,609 ₱ 4,530,730 ₱ 4,884,276 ₱ 5,516,495
₱ 9,138,043 ₱ 9,366,756 ₱ 9,380,591 ₱ 9,685,220

(0.03) (0.22) 0.82 (0.73)

 Seafood Krusty Burger
PROJECTED INCOME STATEMENT
2019
SALES ₱ 7,945,661
Direct Materials 3,327,569
Direct Labor 756,000
Overhead 117,711
Total Cost of Sales 4,201,280
Gross Income ₱ 3,744,381
Pre-Feasibility Expenses 10,000
Salaries & Wages 810,000
SSS Premium 56,412
Philhealth Premium 9,000
Pag-Ibig Premium 7,200
Gasoline Expenses 20,340
Office Supplies Expense 3,374
Kitchen Supplies Expense 32,304
Other Supplies Expense 12,768
Depreciation Expense 12,998
Permits & Licenses 7,140
Rent Expense 216,000
Advertising Expense 7,000
Insurance Expense 2,700
Interest Expense 535,625
Total Operating Expenses 1,742,861
Net Operating Income/Loss Operating income before tax 2,001,520
Provision for Income Tax (30%) 600,456
NET INCOME after TAX ₱ 1,401,064
Seafood Krusty Burger
ECTED INCOME STATEMENT
2020 2021 2022 2023
₱ 8,342,944 ₱ 8,760,091 ₱ 9,460,899 ₱ 10,217,770
3,493,947 3,668,645 3,962,136 4,279,107
793,800 ₱833,472 ₱900,144 ₱972,144
123,597 129,776 140,158 151,371
4,411,344 4,631,893 5,002,439 5,402,622
₱ 3,931,600 ₱ 4,128,198 ₱ 4,458,460 ₱ 4,815,148

810,000 810,000 972,000 972,000

59,062 61,718 67,018 72,324
9,000 9,000 10,800 10,800
7,200 7,200 8,640 8,640
21,560 22,854 24,225 25,679
3,576 3,790 4,018 4,259
34,242 36,297 38,475 40,783
13,534 14,346 15,207 16,119
12,998 12,998 12,998 12,998
7,140 7,140 7,140 7,140
216,000 216,000 216,000 216,000
7,350 7,718 8,103 8,509
2,700 2,700 2,700 2,700
501,965 464,410 422,510 375,761
1,706,328 1,676,172 1,809,834 1,773,712
2,225,272 2,452,026 2,648,626 3,041,436
667,582 735,608 794,588 912,431
₱ 1,557,691 ₱ 1,716,418 ₱ 1,854,038 ₱ 2,129,005
 2019
SALARIES and WAGES
Positions No. of Workers Salary Base Monthly Salary
Cahier/ Service Crew 1 ₱10,500.00 ₱10,500.00
Cook/Service Crew 1 ₱10,500.00 ₱10,500.00
Production Operator 1 ₱10,500.00 ₱10,500.00
Production Staff 2 ₱10,500.00 ₱21,000.00
Driver 1 ₱10,500.00 ₱10,500.00
Total 6 ₱52,500.00 ₱63,000.00

2020
SALARIES and WAGES
Positions No. of Workers Salary Base Monthly Salary
Cahier/ Service Crew 1 ₱11,025.00 ₱11,025.00
Cook/Service Crew 1 ₱11,025.00 ₱11,025.00
Production Operator 1 ₱11,025.00 ₱11,025.00
Production Staff 2 ₱11,025.00 ₱22,050.00
Driver 1 ₱11,025.00 ₱11,025.00
Total 6 ₱55,125.00 ₱66,150.00

2021
SALARIES and WAGES
Positions No. of Workers Salary Base Monthly Salary
Cahier/ Service Crew 1 ₱11,576.00 ₱11,576.00
Cook/Service Crew 1 ₱11,576.00 ₱11,576.00
Production Operator 1 ₱11,576.00 ₱11,576.00
Production Staff 2 ₱11,576.00 ₱23,152.00
Driver 1 ₱11,576.00 ₱11,576.00
Total 6 ₱57,880.00 ₱69,456.00

2022
SALARIES and WAGES
Positions No. of Workers Salary Base Monthly Salary
Cahier/ Service Crew 1 ₱12,502.00 ₱12,502.00
Cook/Service Crew 1 ₱12,502.00 ₱12,502.00
Production Operator 1 ₱12,502.00 ₱12,502.00
Production Staff 2 ₱12,502.00 ₱25,004.00
Driver 1 ₱12,502.00 ₱12,502.00
Total 6 ₱62,510.00 ₱75,012.00

2023
SALARIES and WAGES
Positions No. of Workers Salary Base Monthly Salary
Cahier/ Service Crew 1 ₱13,502.00 ₱13,502.00
Cook/Service Crew 1 ₱13,502.00 ₱13,502.00
Production Operator 1 ₱13,502.00 ₱13,502.00
Production Staff 2 ₱13,502.00 ₱27,004.00
Driver 1 ₱13,502.00 ₱13,502.00
Total 6 ₱67,510.00 ₱81,012.00
 Annual Salary Net Salaries
₱126,000.00 ₱124,398.00
₱126,000.00 ₱124,398.00
₱126,000.00 ₱124,398.00
₱252,000.00 ₱248,796.00
₱126,000.00 ₱124,398.00
₱756,000.00 ₱746,388.00

Annual Salary Net Salaries

₱132,300.00 ₱130,781.40
₱132,300.00 ₱130,781.40
₱132,300.00 ₱130,781.40
₱264,600.00 ₱261,562.80
₱132,300.00 ₱130,781.40
₱793,800.00 ₱784,688.40

Annual Salary Net Salaries

₱138,912.00 ₱137,501.60
₱138,912.00 ₱137,501.60
₱138,912.00 ₱137,501.60
₱277,824.00 ₱275,003.20
₱138,912.00 ₱137,501.60
₱833,472.00 ₱825,009.60

Annual Salary Net Salaries

₱150,024.00 ₱148,656.40
₱150,024.00 ₱148,656.40
₱150,024.00 ₱148,656.40
₱300,048.00 ₱297,312.80
₱150,024.00 ₱148,656.40
₱900,144.00 ₱891,938.40
Annual Salary Net Salaries
₱162,024.00 ₱160,772.00
₱162,024.00 ₱160,772.00
₱162,024.00 ₱160,772.00
₱324,048.00 ₱321,544.00
₱162,024.00 ₱160,772.00
₱972,144.00 ₱964,632.00
 2019
EMPLOYEE BENEFITS
Position No. of Workers Salary Base SSS
Cahier/ Service Crew 1 ₱ 10,500.00 ₱ 9,402.00
Cook/Service Crew 1 ₱ 10,500.00 ₱ 9,402.00
Production Operator 1 ₱ 10,500.00 ₱ 9,402.00
Production Staff 2 ₱ 21,000.00 ₱ 18,804.00
Driver 1 ₱ 10,500.00 ₱ 9,402.00
Total 6 ₱ 63,000.00 ₱ 56,412.00

2020
EMPLOYEE BENEFITS
Position No. of Workers Salary Base SSS
Cahier/ Service Crew 1 ₱ 11,025.00 ₱ 9,843.60
Cook/Service Crew 1 ₱ 11,025.00 ₱ 9,843.60
Production Operator 1 ₱ 11,025.00 ₱ 9,843.60
Production Staff 2 ₱ 22,050.00 ₱ 19,687.20
Driver 1 ₱ 11,025.00 ₱ 9,843.60
Total 6 ₱ 66,150.00 ₱ 59,061.60

2021
EMPLOYEE BENEFITS
Position No. of Workers Salary Base SSS
Cahier/ Service Crew 1 ₱ 11,576.00 ₱ 10,286.40
Cook/Service Crew 1 ₱ 11,576.00 ₱ 10,286.40
Production Operator 1 ₱ 11,576.00 ₱ 10,286.40
Production Staff 2 ₱ 23,152.00 ₱ 20,572.80
Driver 1 ₱ 11,576.00 ₱ 10,286.40
Total 6 ₱ 69,456.00 ₱ 61,718.40

2022
EMPLOYEE BENEFITS
Position No. of Workers Salary Base SSS
Cahier/ Service Crew 1 ₱ 12,502.00 ₱ 11,169.60
Cook/Service Crew 1 ₱ 12,502.00 ₱ 11,169.60
Production Operator 1 ₱ 12,502.00 ₱ 11,169.60
Production Staff 2 ₱ 25,004.00 ₱ 22,339.20
Driver 1 ₱ 12,502.00 ₱ 11,169.60
Total 6 ₱ 75,012.00 ₱ 67,017.60
 2023
EMPLOYEE BENEFITS
Position No. of Workers Salary Base SSS
Cahier/ Service Crew 1 ₱ 13,502.00 ₱ 12,054.00
Cook/Service Crew 1 ₱ 13,502.00 ₱ 12,054.00
Production Operator 1 ₱ 13,502.00 ₱ 12,054.00
Production Staff 2 ₱ 27,004.00 ₱ 24,108.00
Driver 1 ₱ 13,502.00 ₱ 12,054.00
Total 6 ₱ 81,012.00 ₱ 72,324.00
019
E BENEFITS
Philhealth Pag-IBIG 13th Month Pay Total
₱ 1,500.00 ₱ 1,200.00 ₱ 10,500.00 ₱ 22,602.00
₱ 1,500.00 ₱ 1,200.00 ₱ 10,500.00 ₱ 22,602.00
₱ 1,500.00 ₱ 1,200.00 ₱ 10,500.00 ₱ 22,602.00
₱ 3,000.00 ₱ 2,400.00 ₱ 21,000.00 ₱ 45,204.00
₱ 1,500.00 ₱ 1,200.00 ₱ 10,500.00 ₱ 22,602.00
₱ 9,000.00 ₱ 7,200.00 ₱ 63,000.00 ₱ 135,612.00

020
E BENEFITS
Philhealth Pag-IBIG 13th Month Pay Total
₱ 1,500.00 ₱ 1,200.00 ₱ 11,025.00 ₱ 23,568.60
₱ 1,500.00 ₱ 1,200.00 ₱ 11,025.00 ₱ 23,568.60
₱ 1,500.00 ₱ 1,200.00 ₱ 11,025.00 ₱ 23,568.60
₱ 3,000.00 ₱ 2,400.00 ₱ 22,050.00 ₱ 47,137.20
₱ 1,500.00 ₱ 1,200.00 ₱ 11,025.00 ₱ 23,568.60
₱ 9,000.00 ₱ 7,200.00 ₱ 66,150.00 ₱ 141,411.60

ITS
Philhealth Pag-IBIG 13th Month Pay Total
₱ 1,500.00 ₱ 1,200.00 ₱ 11,576.00 ₱ 24,562.40
₱ 1,500.00 ₱ 1,200.00 ₱ 11,576.00 ₱ 24,562.40
₱ 1,500.00 ₱ 1,200.00 ₱ 11,576.00 ₱ 24,562.40
₱ 3,000.00 ₱ 2,400.00 ₱ 23,152.00 ₱ 49,124.80
₱ 1,500.00 ₱ 1,200.00 ₱ 11,576.00 ₱ 24,562.40
₱ 9,000.00 ₱ 7,200.00 ₱ 69,456.00 ₱ 147,374.40

ITS
Philhealth Pag-IBIG 13th Month Pay Total
₱ 1,500.00 ₱ 1,200.00 ₱ 12,502.00 ₱ 26,371.60
₱ 1,500.00 ₱ 1,200.00 ₱ 12,502.00 ₱ 26,371.60
₱ 1,500.00 ₱ 1,200.00 ₱ 12,502.00 ₱ 26,371.60
₱ 3,000.00 ₱ 2,400.00 ₱ 12,502.00 ₱ 40,241.20
₱ 1,500.00 ₱ 1,200.00 ₱ 12,502.00 ₱ 26,371.60
₱ 9,000.00 ₱ 7,200.00 ₱ 62,510.00 ₱ 145,727.60
ITS
Philhealth Pag-IBIG 13th Month Pay Total
₱ 1,500.00 ₱ 1,200.00 ₱ 13,502.00 ₱ 28,256.00
₱ 1,500.00 ₱ 1,200.00 ₱ 13,502.00 ₱ 28,256.00
₱ 1,500.00 ₱ 1,200.00 ₱ 13,502.00 ₱ 28,256.00
₱ 3,000.00 ₱ 2,400.00 ₱ 13,502.00 ₱ 43,010.00
₱ 1,500.00 ₱ 1,200.00 ₱ 13,502.00 ₱ 28,256.00
₱ 9,000.00 ₱ 7,200.00 ₱ 67,510.00 ₱ 156,034.00