UNIT SALES FM December 2017 FM January 2018

Gummy Bears 500 600

Gummy Bears(10 Pieces(Small bags)) 100 120
Gummy Bears (18 Pieces(Small bags)) 100 120
Gummy Bears(25 Pieces(Small bags)) 100 120
Gummy Bears (Small Container) 20 20
Gummy Bears(Medium Container) 20 20
Gummy Bears (Large Container) 20 20
TOTAL UNITS SALE 860 2,270

UNIT PRICES FM December 2017 FM January 2018

Gummy Bears PHP 1.00 PHP 1.03
Gummy Bears(10 Pieces(Small bags)) PHP 8.00 PHP 8.27
Gummy Bears (18 Pieces(Small bags)) PHP 15.00 PHP 15.51
Gummy Bears(25 Pieces(Small bags)) PHP 20.00 PHP 20.68
Gummy Bears (Small Container) PHP 35.00 PHP 36.19
Gummy Bears(Medium Container) PHP 45.00 PHP 46.53
Gummy Bears (Large Container) PHP 60.00 PHP 62.04

SALES FM December 2017 FM January 2018

Gummy Bears PHP 500.00 PHP 620.40

Gummy Bears(10 Pieces(Small bags)) PHP 800.00 PHP 992.64

Gummy Bears (18 Pieces(Small bags)) PHP 1,500.00 PHP 1,861.20

Gummy Bears(25 Pieces(Small bags)) PHP 2,000.00 PHP 2,481.60

Gummy Bears (Small Container) PHP 700.00 PHP 723.80
Gummy Bears(Medium Container) PHP 900.00 PHP 930.60
Gummy Bears (Large Container) PHP 1,200.00 PHP 1,240.80
TOTAL SALES PHP 7,600.00 PHP 8,851.04

Direct Unit Cost FM December 2017 FM January 2018

Gummy Bears PHP 0.45 PHP 0.47
Gummy Bears(10 Pieces(Small bags)) PHP 5.00 PHP 5.17
Gummy Bears (18 Pieces(Small bags)) PHP 10.00 PHP 10.34
Gummy Bears(25 Pieces(Small bags)) PHP 15.00 PHP 15.51
Gummy Bears (Small Container) PHP 28.00 PHP 28.95
Gummy Bears(Medium Container) PHP 35.00 PHP 36.19
Gummy Bears (Large Container) PHP 47.00 PHP 48.60

Direct Costs of Sales FM December 2017 FM January 2018

Gummy Bears PHP 225.00 PHP 279.18
Gummy Bears(10 Pieces(Small bags)) PHP 500.00 PHP 620.40

Gummy Bears (18 Pieces(Small bags)) PHP 1,000.00 PHP 1,240.80

Gummy Bears(25 Pieces(Small bags)) PHP 1,500.00 PHP 1,861.20

Gummy Bears (Small Container) PHP 560.00 PHP 579.04
Gummy Bears(Medium Container) PHP 700.00 PHP 723.80
Gummy Bears (Large Container) PHP 940.00 PHP 971.96
Total Cost of Sales ₱5,425.00 ₱6,276.38
FM February2018
800
130
130
130
20
20
20
1,250

FM February2018
PHP 1.07
PHP 8.55
PHP 16.04
PHP 21.38
PHP 37.42
PHP 48.11
PHP 64.15

FM February2018
PHP 855.32

PHP 1,111.92

PHP 2,084.85

PHP 2,779.81
PHP 748.41
PHP 962.24
PHP 1,282.99
PHP 9,825.54

FM February2018
PHP 0.48
PHP 5.35
PHP 10.69
PHP 16.04
PHP 29.94
PHP 37.42
PHP 50.25

FM February2018
PHP 384.90
 PHP 694.95

PHP 1,389.90

PHP 2,084.85
PHP 598.73
PHP 748.41
PHP 1,005.01
₱6,906.75
Sales FM December 2017 FM January 2018
Sales (invoiced) ₱7,600.00 ₱8,851.04
Costs of goods sold ₱5,000.00 ₱5,000.00
Gross profit ₱2,600.00 ₱3,851.04

Expenses
Accounting fees PHP 0.00 PHP 70,000.00
Advertising PHP 100.00 PHP 103.40
Bank Charges PHP 200.00 PHP 206.80
Bank Interest PHP 2.00 PHP 2.07
Electricity and gas PHP 350.00 PHP 361.90
Equipment hire PHP 0.00 PHP 0.00
Insurance PHP 450.00 PHP 465.30
Legal fees PHP 0.00 PHP 0.00
Motor vehicle expenses PHP 0.00 PHP 0.00
Postage, telephone and fax PHP 150.00 PHP 155.10
Stationery PHP 80.00 PHP 82.72
Repairs and Maintenance PHP 100.00 PHP 103.40
Security PHP 300.00 PHP 310.20
Sundries PHP 0.00 PHP 0.00
Transport/Courier costs PHP 15.00 PHP 15.51
Wages and Workers' Compensation PHP 500.00 PHP 517.00
Total PHP 2,247.00 PHP 2,323.40

Result FM December 2017 FM January 2018

Net Profit PHP 353.00 PHP 1,527.64
Gross Profit Margin 34% 44%
Net Profit Margin 4.6% 17.3%
FM February2018
₱9,825.54
₱5,000.00
₱4,825.54

PHP 70,000.00
PHP 106.92
PHP 213.83
PHP 2.14
PHP 374.20
PHP 0.00
PHP 481.12
PHP 0.00
PHP 0.00
PHP 160.37
PHP 85.53
PHP 106.92
PHP 320.75
PHP 0.00
PHP 16.04
PHP 534.58
PHP 2,402.39

FM February2018
PHP 2,423.15
49%
24.7%
 FM December 2017 FM January 2018
Starting Cash Position PHP 60,000.00 PHP 62,040.00

Incoming PHP 3,000.00 PHP 5,525.15

Cash Sales from Accounts Receivable PHP 4,000.00 PHP 7,136.00
Other Cash Receipts PHP 2,000.00 PHP 5,068.00
Total PHP 9,000.00 PHP 17,729.15

Outgoing PHP 5,000.00 PHP 5,170.00

Fixed Costs PHP 2,247.00 PHP 2,323.40
Administration PHP 1,200.00 PHP 1,240.80
Marketing PHP 450.00 PHP 465.30
Operations PHP 600.00 PHP 620.40
Variable Cost PHP 390.00 PHP 403.26
Administration PHP 230.00 PHP 237.82
Marketing PHP 0.00 PHP 0.00
Operations PHP 300.00 PHP 310.20
Total PHP 7,247.00 PHP 7,323.40

Net Cash Flow PHP 60,353.00 PHP 63,567.64

7
FM February2018
PHP 64,149.36

PHP 8,136.16
PHP 11,878.62
PHP 9,740.31
PHP 29,755.09

PHP 5,345.78
PHP 2,402.39
PHP 1,282.99
PHP 481.12
PHP 641.49
PHP 416.97
PHP 245.91
PHP 0.00
PHP 320.75
PHP 7,402.39

PHP 66,572.51