Beruflich Dokumente
Kultur Dokumente
INCREASE
Sales 5%
Cost of Good Solds 5%
NOTE
PRE-OPERATING EXPENSE
LAND 9A 20,000,000.00
BUILDING CONSTRUCTION 9A 25,410,880.00
MACHINERIES AND EQUIPMENT 2C 385,696.00
FURNITURES AND FIXTURES 2B 2,804,058.00
OFFICE EQUIPMENT 2A 430,188.66
ORGANIZATION EXPENSE 14 31,895.00
9 38,000.00
ADVERTISING EXPENSE 4 50,715.29
7 56,531.00
MAINTENANCE AND ACCOUNTANT FEE 12 8,500.00
Net Cash on Hand
90,000,000.00
49,216,463.95
40,783,536.05
NOTE
Sales 8
Cost of Goods Sold 11
Gross Profit
Operating Expenses
Advertising Expense 4
Utilities, Rent, and Renovation Expense 9
Salaries Expense 6B
Labor Related Expenses 13
Depreciation Expense 5
Maintenance Supplies 7
Permits and Licenses Renewal Expense 14
Office and Store Supplies 2
SSS Expense 6B
Philhealth Expense 6B
HDMF Expense 6B
Maintenance and Accountant's Fee 12
Medicine Supplies 3
VAT Expense 10
Total Operating Expense
Net Income Before Tax
30% Business Tax
Net Income After Tax
2020 2021 2022
34,222,110.00 35,933,215.50 37,729,876.28
14,288,822.50 15,003,263.63 15,753,426.81
19,933,287.50 20,929,951.88 21,976,449.47
58,709.29 61,644.75
849,147.48 910,512.79
3,522,699.18 3,698,834.14
90,624.67 95,155.91
793,361.97 793,361.97
785,300.39 824,565.41
4,220.00 4,220.00
135,039.27 141,791.24
19,701.50 20,686.58
3,774.32 3,963.04
1,967.96 2,066.36
118,077.75 123,981.64
5,788.13 6,077.53
4,753,964.41 4,991,662.63
11,142,376.32 11,678,523.97
11,932,895.62 12,550,511.57
3,579,868.69 3,765,153.47
8,353,026.94 8,785,358.10
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Trade and Other Receivables
Inventories
Prepaid expense
Total Current Asset
NONCURRENT ASSETS
Property, Plant and Equipment
Accumulated Depreciation
Total Noncurrent Assets
TOTAL ASSETS
107,891,127.19 121,218,459.62
- -
330,821.96 347,363.06
185,641.29 185,641.29
108,407,590.45 121,751,463.98
29,087,353.66 29,087,353.66
(3,173,447.87) (3,966,809.84)
25,913,905.79 25,120,543.82
134,321,496.23 146,872,007.80
23,324.61 23,791.10
- -
23,324.61 23,791.10
122,366,621.31 134,299,516.93
- -
11,932,895.62 12,550,511.57
134,299,516.93 146,850,028.50
134,322,841.54 146,873,819.60
CASH FLOWS FROM OPERATING ACTIVITIES
Income/(Loss) for the Year
Increase in Accounts Receivable
Increase in Inventory
Increase in Prepaid Expense
Depreciation
Increase in Accrued Expense
Net Cash Provided by/(Used in) Operating Activities
29,087,353.66
29,087,353.66 - -
- -
90,000,000.00
91,464,001.23 1,586,723.94 1,586,723.94
- 71,499,590.61 83,059,014.03
71,499,590.61 83,059,014.03 95,180,623.03
2023 2024
11,932,895.62 12,550,511.57
- -
15,753.43 16,541.10
- -
793,361.97 793,361.97
11,123,780.23 11,740,608.50
- -
1,586,723.93 1,586,723.93
- -
1,586,723.93 1,586,723.93
95,180,623.03 107,891,127.19
107,891,127.19 121,218,459.62
ST
Year 2020
AMARO, CYRINE BORJA, LEA
BEGINNING 10,000,000.00 10,000,000.00
ADD:
NET INCOME
7,170,114.52 796,679.39 796,679.39
Year 2021
AMARO, CYRINE BORJA, LEA
BEGINNING 10,796,679.39 10,796,679.39
ADD:
NET INCOME
7,546,245.19 838,471.69 838,471.69
Year 2022
AMARO, CYRINE BORJA, LEA
BEGINNING 11,635,151.08 11,635,151.08
ADD:
NET INCOME
7,940,275.20 882,252.80 882,252.80
Year 2023
AMARO, CYRINE BORJA, LEA
BEGINNING 12,517,403.88 12,517,403.88
ADD:
NET INCOME
8,353,026.94 928,114.10 928,114.10
796,679.39 796,679.39
10,796,679.39 10,796,679.39
838,471.69 838,471.69
11,635,151.08 11,635,151.08
882,252.80 882,252.80
12,517,403.88 12,517,403.88
928,114.10 928,114.10
13,445,517.98 13,445,517.98
LABRADOR, CHARITY ANNE MALIMBAN, JANINE CATHERINE
13,445,517.98 13,445,517.98
976,150.90 976,150.90
14,421,668.88 14,421,668.88
SUERTE, PAUL NIKKO
10,000,000.00
796,679.39
10,796,679.39
838,471.69
11,635,151.08
882,252.80
12,517,403.88
928,114.10
13,445,517.98
SUERTE, PAUL NIKKO
13,445,517.98
976,150.90
14,421,668.88
LIQUIDITY RATIOS 2020
Working capital 71,949,029.05
Acid test ratio 3266.0442806086
Current Ratio 3274.4904681578
Cash Ratio 3266.0442806086
PROFITABILITY RATIOS
Net profit margin (return on sales 0.2095170204
Return on asstets 0.0306478454
Operating income margin 0.2993100292
Return on investment 0.10
Return on equity 0.10
DU Pont on assets 0.10
Gross profit margin 0.58
FINANCIAL LEVERAGE RATIOS
Total debts and assets 0.0002192121
Capitalization ratio -
Debt to equity 0.90
Interest coverage ratio (Times interest earned -
Longterm debt to net working capital -
EFFICIENCY RATIOS
Cash turnover 0.48
Sales to working capital (NWC) 0.48
Total assets turnover 0.16
Fixed asset turnover 1.21
Days' sales in receivable -
Accounts receivable turnover -
Accts. Receiveable turnover in days -
Days' sales in inventory 7.30
Inventory Turnover 24.39
Inventory Turnover in days 14.97
Opening Cycle -
Day's payable outstanding -
PayableTurnover -
Payables Turnover in days -
Bad-debt to accts receivableratio -
CURRENT LIABILITIES RATIO
Current to non current -
Current to Total 1.00
2021 2022 2023
83,522,301.71 95,658,465.60 108,384,265.84
3718.2525174114 4176.0873858333 4639.8183644168
3726.5330934401 4184.2055976261 4647.7773955862
3718.2525174114 4176.0873858333 4639.8183644168
- - -
1.00 1.00 1.00
2024
121,727,672.87
5109.7182007286
5117.5211724633
5109.7182007286
0.2112007661
0.0256356097
0.3017153801
0.09
0.09
0.09
0.58
0.0001619853
-
0.91
-
-
0.34
0.34
0.28
1.66
-
-
-
7.30
50.00
7.30
-
-
-
-
-
-
1.00
PRE- OPERATING EXPENSES
NOTE 1
PARTICULARS NOTE
PRE-OPERATING EXPENSE
LAND 9A
BUILDING CONSTRUCTION 9A
MACHINERIES AND EQUIPMENT 2C
FURNITURES AND FIXTURES 2B
OFFICE EQUIPMENT 2A
ORGANIZATION EXPENSE 14
UTILITIES, RENT, AND RENOVATION EXPENSE 9
ADVERTISING EXPENSE 4
MAINTENANCE AND ACCOUNT FEE 12
PERMITS AND LICENSES RENEWAL EXPENSE 14
G EXPENSES
E1
49,909,640.95
20,000,000.00
25,410,880.00
385,696.00
2,804,058.00
430,188.66
31,895.00
689,988.00
50,715.29
102,000.00
4,220.00
OFFICE AND STORE SUPPLIES
Note 2
UNIT
NO PARTICULARS QTY
PRICE
1 BALLPEN 1 box 220.00
2 PENCIL 1 box 96.00
3 LOG BOOK 2 pcs 75.00
4 BOND PAPER 1 ream 208.00
5 FOLDER 30 pcs 5.00
6 ENVELOPE 30 pcs 5.00
7 FASTENER 1 box 35.00
8 ERASER 1 box 77.00
9 PAPERCLIPS 1 box 189.00
10 HIGHLIGHTER 2 box 120.00
11 TISSUE 1 box ###
12 STICKY NOTE 2 box 250.00
13 TAPE 1 bundle 176.00
14 PRINTER INK 2 sets 379.00
15 CLOCK 1 pcs 190.00
16 CALENDAR 1 pcs 127.00
17 CALCULATOR 2 pcs 125.00
18 MARKER 2 box 35.00
19 STAPLER 3 pcs 35.00
20 STAPLE WIRE 1 box 138.00
21 SCISSOR 3 pcs 10.00
22 GRILL BRUSH 5 sets 55.00
23 TOOTHPICK 3 box 10.00
24 STRAW 3 box 49.00
25 FLASHDRIVE 2 pcs 380.00
26 THERMAL RECEIPT PAPER 100 pcs 29.00
TOTAL
SUPPLIES
ANNUAL
COST/MONTH
COST
220.00 2,640.00
96.00 1,152.00
150.00 1,800.00
208.00 2,496.00
150.00 1,800.00
150.00 1,800.00
35.00 420.00
77.00 924.00
189.00 2,268.00
240.00 2,880.00
1,750.00 21,000.00
500.00 6,000.00
176.00 2,112.00
758.00 9,096.00
190.00 2,280.00
127.00 1,524.00
250.00 3,000.00
70.00 840.00
105.00 1,260.00
138.00 1,656.00
30.00 360.00
275.00 3,300.00
30.00 360.00
147.00 1,764.00
760.00 9,120.00
2,900.00 34,800.00
9,721.00 116,652.00
OFFICE EQUIPMENTS
NOTE 2A
DEPRECIATION
ACCOUNT NOTE
EXPENSE
BUILDING CONSTRUCTION 9A 719,974.93
MACHINERIES AND EQUIPMENT 2C 25,775.38
FURNITURES AND FIXTURES 2B 6,987.78
OFFICE EQUIPMENT 2A 13,376.54
MAINTENANCE SUPPLIES 7 27,247.33
793,361.97
EE CONTRIBUTION
MONTHLY GROSS TOTAL ANNUAL
NO PARTICULARS QTY
INCOME GROSS PAY
1 General Manager 1 18,000.00 216,000.00
2 Supervisor 2 15,000.00 360,000.00
3 Head Chef 2 14,000.00 336,000.00
4 Cashier 2 14,000.00 336,000.00
5 Line Cook 4 13,312.00 638,976.00
6 Line Crew 6 13,312.00 958,464.00
17
SALARY EXPENSE
Note 6
PH HDMF
SSS SSS TOTAL PH HDMF
CONTRIBUTION CONTRIBUTION
581.30 581.30 247.50 247.50 100.00 100.00
545.00 1,090.00 206.25 412.50 100.00 200.00
508.70 1,017.40 192.50 385.00 100.00 200.00
508.70 1,017.40 192.50 385.00 100.00 200.00
490.50 1,962.00 183.04 732.16 100.00 400.00
490.50 2,943.00 183.04 1,098.24 100.00 600.00
8,611.10 3,260.40 1,700.00
ARY EXPENSE
Note 6
13TH
NET PAY ANNUAL
AD AD TOTAL NET PAY MONTH
TOTAL SALARY
PAY
928.80 928.80 17,071.20 17,071.20 216,000.00 15,000.00
851.25 1,702.50 14,148.75 28,297.50 180,000.00 12,500.00
801.20 1,602.40 13,198.80 26,397.60 168,000.00 11,666.67
801.20 1,602.40 13,198.80 26,397.60 168,000.00 11,666.67
773.54 3,094.16 12,538.46 50,153.84 159,744.00 11,093.33
773.54 4,641.24 12,538.46 75,230.76 159,744.00 11,093.33
13,571.50 223,548.50 1,051,488.00
13TH MONTH PAY OVERALL TAKE SALARY EXPENSE
TOTAL HOME W/O AD
15,000.00 32,071.20 231,000.00
25,000.00 53,297.50 385,000.00
23,333.33 49,730.93 359,333.33
23,333.33 49,730.93 359,333.33
44,373.33 94,527.17 683,349.33
66,560.00 141,790.76 1,025,024.00
197,600.00 421,148.50 3,043,040.00
ER CONTRIBUTION
MONTHLY GROSS
NO PARTICULARS QTY
INCOME
1 General Manager 1 18,000.00
2 Supervisor 2 15,000.00
3 Head Chef 2 14,000.00
4 Cashier 2 14,000.00
5 Line Cook 4 13,312.00
6 Line Crew 6 13,312.00
17
SALARY EXPEN
Note 6
TOTAL ANNUAL
SSS SSS TOTAL PH PH CONTRIBUTION
GROSS PAY
216,000.00 1,178.70 1,178.70 247.50 247.50
360,000.00 1,105.00 2,210.00 206.25 412.50
336,000.00 1,031.30 2,062.60 192.50 385.00
336,000.00 1,031.30 2,062.60 192.50 385.00
638,976.00 884.50 3,538.00 183.04 732.16
958,464.00 994.50 5,967.00 183.04 1,098.24
17,018.90 3,260.40
ANNUAL 204,226.80 - 39,124.80
SALARY EXPENSE
Note 6
HDMF TER
HDMF TER TER TOTAL
CONTRIBUTION ANNUAL
100.00 100.00 1,526.20 1,526.20 18,314.40
100.00 200.00 1,411.25 2,822.50 33,870.00
100.00 200.00 1,323.80 2,647.60 31,771.20
100.00 200.00 1,323.80 2,647.60 31,771.20
100.00 400.00 1,167.54 4,670.16 56,041.92
100.00 600.00 1,277.54 7,665.24 91,982.88
1,700.00 8,030.13 21,979.30
- 20,400.00
13TH
ANNUAL 13TH MONTH ER ANNUAL SALARY EXPENSE
MONTH
SALARY PAY TOTAL EXPENSE W/O AD
PAY
216,000.00 15,000.00 15,000.00 21,366.80 231,000.00
180,000.00 12,500.00 25,000.00 38,103.75 385,000.00
168,000.00 11,666.67 23,333.33 35,742.60 359,333.33
168,000.00 11,666.67 23,333.33 35,742.60 359,333.33
159,744.00 11,093.33 44,373.33 61,879.62 683,349.33
159,744.00 11,093.33 66,560.00 100,925.66 1,025,024.00
197,600.00 293,761.03 3,043,040.00
MAINTENAN
NO
USEFUL DEPRECIATION
UNIT PRICE COST/MONTH
LIFE EXPENSE
200.00 1,200.00 3 320.00
46.50 372.00 1 297.60
329.00 2,632.00 1 2,105.60
200.00 13,400.00 1 10,720.00
100.00 400.00 1 320.00
950.00 950.00 1 760.00
80.00 320.00 2 128.00
500.00 25,000.00 3 6,666.67
199.00 199.00 1 159.20
200.00 600.00 3 160.00
300.00 1,200.00 3 320.00
1,869.00 1,869.00 3 498.40
147.00 1,764.00 3 470.40
315.00 630.00 1 504.00
599.00 1,198.00 3 319.47
30.00 180.00 1 144.00
203.00 609.00 2 243.60
60.00 180.00 3 48.00
249.00 2,988.00 1 2,390.40
60.00 180.00 1 144.00
220.00 660.00 1 528.00
TOTAL 56,531.00 27,247.33
SALVAGE PRICE ANNUAL COST
240.00 14,400.00
74.40 4,464.00
526.40 31,584.00
2,680.00 160,800.00
80.00 4,800.00
190.00 11,400.00
64.00 3,840.00
5,000.00 300,000.00
39.80 2,388.00
120.00 7,200.00
240.00 14,400.00
373.80 22,428.00
352.80 21,168.00
126.00 7,560.00
239.60 14,376.00
36.00 2,160.00
121.80 7,308.00
36.00 2,160.00
597.60 35,856.00
36.00 2,160.00
132.00 7,920.00
678372.00
SALES
NOTE 8
TRANSACTION TRANSACTIO
DAILY SALES DAILY SALES ANNUAL
PER DAY N PER DAY
SALES
(Weekdays) (Weekends)
2020
NO PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE 15,000.00
2 WATER EXPENSE 20,000.00
3 TELEPHONE & WIFI 3,000.00
TOTAL 38,000.00
NOTE :
* electricity expese is assumed at P45,000/ month, expecting it to rise at 8% per annum
* water expense is assumed at P10,000/month, expecting it to rise at 5% per annum
2021
NP PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE
2 WATER EXPENSE
3 TELEPHONE & WIFI
2022
NO PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE
2 WATER EXPENSE
3 TELEPHONE & WIFI
2023
NO PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE
2 WATER EXPENSE
3 TELEPHONE & WIFI
2024
NO PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE
2 WATER EXPENSE
3 TELEPHONE & WIFI
D RENOVATION EXPENSE
TE9
NO
1
2
3
4
5
6
7
8
LAND AQUISITION
BUILDING DEPRECIATION
Cost of Building
Residual Value (15%)
Net Amount
Useful Life of Building (Years)
Annual Depreciation
LAND BUILDING CONSTRUCTION
NOTE 9A
DESCRIPTION
Foundation, concrete, columns, beams and concrete hallow blocks walls
Floor Timing
Roof Framings
Roofing Materials
Plumbing Pipes and Fittings plumbing fixtures and accessories
Ceilings and parititons, floors and other interior works
Doors, windows, and accessories
Painting Materials
CONTRACTOR'S FEE
COMPUTATION
25,410,880.00
3,811,632.00
21,599,248.00
30
719,974.93
COST
6,207,760.88
2,442,999.44
1,582,690.00
3,282,000.00
94,111.08
1,652,367.98
2,185,042.76
703,656.43
18,150,628.57
7,260,251.43
25,410,880.00
15% 3,811,632.00
50,000.00 20,000,000.00
45,410,880.00
VAT PAYABLE
NOTE 10
SALES 34,222,110.00
VAT 12%
SALES VAT EXPENSE 4,106,653.20
TRANSACTION
CATEGORY PRODUCTS CGS PER DAY
(Weekdays)
Super Galactic
113.00 7
Cheese Burger
Andromeda Galaxia
64.00 8
Sandwich Burger
Triangulum Galaxia
64.00 8
SPECIAL Waffle Burger
BURGERS Sunflower Galaxia
64.00 8
Pancake Burger
Black Eye Galaxia
70.00 9
Donut Burger
Burger Constellation
150.00 3
Babies
Galaxia Cheese
55.00 20
Burger
Galaxia Regular
45.00 40
REGULAR Burger
BURGERS Mini Galaxia Burger
32.50 50
(without cheese)
Mini Galaxia Burger
38.00 30
(with cheese)
Galaxy Grilled
Chicken with Plain 62.75 30
RICE MEALS rice
Galaxy Barbeque
67.00 30
with Plain Rice
DRINKS
Galactic Royal 12.00 10
DRINKS Galactic Lemon 8.50 15
Galactic Iced Tea 8.50 30
Galactic Pineapple 8.50 20
Galactic Four Season 8.00 15
Neptune
45.00 10
Cappuccino
COFFEE Vulcan Black 42.00 5
Venus White 42.00 10
Mercury Mocha 45.00 8
* The Company is expected to have at least 2% inventory at the end of the year
nd of the year
MAINTENANCE AND ACOUNTANT FEE
NOTE 12
UNIT COST
7,208.00 7,208.00
7,208.00 7,208.00
7,208.00 7,208.00
7,208.00 7,208.00
TOTAL 28,832.00
UNIT COST
100.00 1,700.00
30,000.00 30,000.00
553.00 553.00
TOTAL 32,253.00
NO PARTICULARS COST
1 SEC 655.00
Verification and Reservation of Company Name 100.00
Articles of Partnership 510.00
Filling Fee 45.00
2 BIR 515.00
Annual Fee 500.00
Documentary Stamp 15.00
3 Building Permit 11,500.00
4 Health Fee 300.00
5 Electrical and Mechanical Permit 15,000.00
6 Environmental Permit 1,000.00
7 Community Tax Permit or Cedula 525.00
8 Fire Safety Permit 1,200.00
9 Sanitary Permit 700.00
10 Mayors Permit or Business Permit 200.00
11 Barangay Permit 300.00
ORGANIZATION EXPENSE 31,895.00