MAJOR ASSUMPTION

Type of Business Service Business

Food Supplies Unused 20% of Total Food Supplies Purchases
Increase in Sales 9-12% per year
Increase in Utilities 10% per year
Useful life
Kitchen Tools 5 years
Office Tools 5 years
Furniture and Fixtures 5 years
Machinery and Equipment 6 years
Leasehold Improvement 6 years
Depreciation Method Used Straight Line Method
Salvage Value 10% of Acquisition Cost
Partners Share in Profit/Loss Equally
Minimum Wage Earner Employee Tax-exempt
Withdrawals 80% of profits
Increase in demand 1 customer per product per year
Increase in supply 10% per year
Income Tax 25% of net taxable income
 PARR.MT
Initial Investment

Item Category Debt

Atillo, Edizon B. Initial Investment 0
Bables, Liza Mariz V. Initial Investment 0
Batalla, Joseph H. Initial Investment 0
Delos Reyes, Kimberly Initial Investment 0
Jovero, Jewel D. Initial Investment 0
Serdeña, Sean Andreius C. Initial Investment 0
 PARR.MT
ial Investment

Equity %Contribution
500,000.00 20.00%
500,000.00 20.00%
500,000.00 20.00%
500,000.00 20.00%
500,000.00 20.00%
500,000.00 20.00%
3,000,000.00 100.00%
 PROJECT COST AND EXPENSES

Schedule Expenses
Rent Expense 1 84000
Furniture and Fixture 2 35,999.00
Machineries and Equipment 3 47,198.31
Kitchen tools 4 12,330.00
Kitchen Supplies 5 3,907.00
Office Tools 6 739.75
Office Supplies 7 1,415.75
Sanitation and Cleaning Supplies 8 6,039.00
Maintenance Supplies 9 2,340.00
Pre-operating expense 10 11,865.00
Advertising Expense 11 12,000.00
Leasehold Improvement 12 15,000.00
Utilities Expense 13 120,000.00
Gas Expense 14 13,680.00
Food Supplies Purchase 15 2,075,400.00
2,441,913.81
Total Project Cost and Expenses

CAPITAL CONTRIBUTION

Working Fund 720,000.00

Less: Project Cost and Expenses 323,403.81
Cash, Beginning 396,596.19
 Food Supplies 2019
monthly

French Fries
-

Cooking Oil 780.00

23,400.00

Food Colouring 840.00

25,200.00

Salt 840.00
25,200.00

Chicken 3,360.00
100,800.00

Flour 1,440.00
43,200.00

Garlic Powder 2,760.00

82,800.00

Onion Powder 900.00

27,000.00

Baking Powder 1,800.00

54,000.00

Ground Black Pepper 1,380.00

41,400.00

Eggs 3,000.00
90,000.00

Cheese 2,160.00
64,800.00

Buns 960.00
28,800.00

Tofu 720.00
21,600.00

Ground Meat 2,400.00

72,000.00

Garlic 1,200.00
36,000.00

Onion 1,200.00
36,000.00

Cabbage 1,800.00
54,000.00

Mayonnaise 1,560.00
46,800.00

Ketchup 1,560.00
46,800.00

White Onion 600.00

18,000.00

Tomato 900.00
27,000.00

Rice 21,600.00
648,000.00

Battermix 240.00
7,200.00
Lettuce 240.00
7,200.00

Coconut Pulp (residue) 1,200.00

36,000.00

Taro Powder 1,800.00

54,000.00

Sugar 420.00
12,600.00

Ice 960.00
28,800.00
Wintermelon Milk Tea
1,800.00
Powder 54,000.00

Tapioca Pearls 2,160.00

64,800.00

Chocolate Powder 1,440.00

43,200.00

Green Tea 3,360.00

100,800.00

Milk 1,800.00
54,000.00

Total Food Supplies 69,180.00

2,075,400.00

2,306.00
2020 2021 2022

- - -

858.00 943.80 1,038.18

924.00 1,016.40 1,118.04

924.00 1,016.40 1,118.04

3,696.00 4,065.60 4,472.16

1,584.00 1,742.40 1,916.64

3,036.00 3,339.60 3,673.56

990.00 1,089.00 1,197.90

1,980.00 2,178.00 2,395.80

1,518.00 1,669.80 1,836.78

3,300.00 3,630.00 3,993.00

2,376.00 2,613.60 2,874.96

1,056.00 1,161.60 1,277.76

792.00 871.20 958.32

2,640.00 2,904.00 3,194.40

1,320.00 1,452.00 1,597.20

1,320.00 1,452.00 1,597.20

1,980.00 2,178.00 2,395.80

1,716.00 1,887.60 2,076.36

1,716.00 1,887.60 2,076.36

660.00 726.00 798.60

990.00 1,089.00 1,197.90

23,760.00 26,136.00 28,749.60

264.00 290.40 319.44

 264.00 290.40 319.44

1,320.00 1,452.00 1,597.20

1,980.00 2,178.00 2,395.80

462.00 508.20 559.02

1,056.00 1,161.60 1,277.76

1,980.00 2,178.00 2,395.80

2,376.00 2,613.60 2,874.96

1,584.00 1,742.40 1,916.64

3,696.00 4,065.60 4,472.16

1,980.00 2,178.00 2,395.80

76,098.00 83,707.80 92,078.58

2023 SCHEDULE 15

- FOOD SUPPLIES

1,142.00

1,229.84

1,229.84

4,919.38

2,108.30

4,040.92

1,317.69

2,635.38

2,020.46

4,392.30

3,162.46

1,405.54

1,054.15

3,513.84

1,756.92

1,756.92

2,635.38

2,284.00

2,284.00

878.46

1,317.69

31,624.56

351.38
 351.38

1,756.92

2,635.38

614.92

1,405.54

2,635.38

3,162.46

2,108.30

4,919.38

2,635.38

101,286.44
 PARR.MT
Projected Sales for the Next Yea
2019

Number of Projected
Projected
Operating No. of Selling Projected
Products Daily
Hours per Customers Price Daily Sales
Consumers
Day per Hour

Tofu Burger 8 10 80 ₱ 10.00 ₱ 800.00

Rainbow Fries (Solo) 8 10 80 ₱ 20.00 ₱ 1,600.00
Rainbow Fries (Regular) 8 10 80 ₱ 40.00 ₱ 3,200.00
Rainbow Fries (Large) 8 10 80 ₱ 65.00 ₱ 5,200.00
Cheesy Chickchick 8 10 80 ₱ 48.00 ₱ 3,840.00
Golden Fried Chickchick 8 10 80 ₱ 46.00 ₱ 3,680.00
Coconut Pulp Nuggets 8 10 80 ₱ 10.00 ₱ 800.00
Milk Tea (Tall) 8 10 80 ₱ 45.00 ₱ 3,600.00
Milk Tea (Grande) 8 10 80 ₱ 45.00 ₱ 3,600.00
TOTAL 90 ₱ 26,320.00

1
Projected Sales for the Next Yea
2020

Number of Projected
Projected
Operating No. of Selling Projected
Products Daily
Hours per Customers Price Daily Sales
Consumers
Day per Hour

Tofu Burger 8 11 88 ₱ 10.00 ₱ 880.00

Rainbow Fries (Solo) 8 11 88 ₱ 20.00 ₱ 1,760.00
Rainbow Fries (Regular) 8 11 88 ₱ 40.00 ₱ 3,520.00
Rainbow Fries (Large) 8 11 88 ₱ 65.00 ₱ 5,720.00
Cheesy Chickchick 8 11 88 ₱ 48.00 ₱ 4,224.00
Golden Fried Chickchick 8 11 88 ₱ 46.00 ₱ 4,048.00
Coconut Pulp Nuggets 8 11 88 ₱ 10.00 ₱ 880.00
Milk Tea (Tall) 8 11 88 ₱ 45.00 ₱ 3,960.00
Milk Tea (Grande) 8 11 88 ₱ 45.00 ₱ 3,960.00
TOTAL ₱ 28,952.00

PARR.MT
Projected Sales for the Next Yea
2021
 Number of Projected
Projected
Operating No. of Selling Projected
Products Daily
Hours per Customers Price Daily Sales
Consumers
Day per Hour

Tofu Burger 8 12 96 ₱ 10.00 ₱ 960.00

Rainbow Fries (Solo) 8 12 96 ₱ 20.00 ₱ 1,920.00
Rainbow Fries (Regular) 8 12 96 ₱ 40.00 ₱ 3,840.00
Rainbow Fries (Large) 8 12 96 ₱ 65.00 ₱ 6,240.00
Cheesy Chickchick 8 12 96 ₱ 48.00 ₱ 4,608.00
Golden Fried Chickchick 8 12 96 ₱ 46.00 ₱ 4,416.00
Coconut Pulp Nuggets 8 12 96 ₱ 10.00 ₱ 960.00
Milk Tea (Tall) 8 12 96 ₱ 45.00 ₱ 4,320.00
Milk Tea (Grande) 8 12 96 ₱ 45.00 ₱ 4,320.00
TOTAL ₱ 31,584.00

PARR.MT
Projected Sales for the Next Yea
2022

Number of Projected
Projected
Operating No. of Selling Projected
Products Daily
Hours per Customers Price Daily Sales
Consumers
Day per Hour

Tofu Burger 8 13 104 ₱ 10.00 ₱ 1,040.00

Rainbow Fries (Solo) 8 13 104 ₱ 20.00 ₱ 2,080.00
Rainbow Fries (Regular) 8 13 104 ₱ 40.00 ₱ 4,160.00
Rainbow Fries (Large) 8 13 104 ₱ 65.00 ₱ 6,760.00
Cheesy Chickchick 8 13 104 ₱ 48.00 ₱ 4,992.00
Golden Fried Chickchick 8 13 104 ₱ 46.00 ₱ 4,784.00
Coconut Pulp Nuggets 8 13 104 ₱ 10.00 ₱ 1,040.00
Milk Tea (Tall) 8 13 104 ₱ 45.00 ₱ 4,680.00
Milk Tea (Grande) 8 13 104 ₱ 45.00 ₱ 4,680.00
TOTAL ₱ 34,216.00
 PARR.MT
Sales for the Next Year
2019

Prejected Projected Monthly

Projected Annual Sales
Weekly Sales Sales

₱ 5,600.00 ₱ 22,400.00 268,800.00

₱ 11,200.00 ₱ 44,800.00 537,600.00
₱ 22,400.00 ₱ 89,600.00 1,075,200.00
₱ 36,400.00 ₱ 145,600.00 1,747,200.00
₱ 26,880.00 ₱ 107,520.00 1,290,240.00
₱ 25,760.00 ₱ 103,040.00 1,236,480.00
₱ 5,600.00 ₱ 22,400.00 268,800.00
₱ 25,200.00 ₱ 100,800.00 1,209,600.00
₱ 25,200.00 ₱ 100,800.00 1,209,600.00
₱ 184,240.00 ₱ 736,960.00 8,843,520.00

1
Sales for the Next Year
2020

Prejected Projected Monthly

Projected Annual Sales
Weekly Sales Sales

₱ 6,160.00 ₱ 24,640.00 295,680.00

₱ 12,320.00 ₱ 49,280.00 591,360.00
₱ 24,640.00 ₱ 98,560.00 1,182,720.00
₱ 40,040.00 ₱ 160,160.00 1,921,920.00
₱ 29,568.00 ₱ 118,272.00 1,419,264.00
₱ 28,336.00 ₱ 113,344.00 1,360,128.00
₱ 6,160.00 ₱ 24,640.00 295,680.00
₱ 27,720.00 ₱ 110,880.00 1,330,560.00
₱ 27,720.00 ₱ 110,880.00 1,330,560.00
₱ 202,664.00 ₱ 810,656.00 9,727,872.00

PARR.MT
Sales for the Next Year
2021
 Prejected Projected Monthly
Projected Annual Sales
Weekly Sales Sales

₱ 6,720.00 ₱ 26,880.00 322,560.00

₱ 13,440.00 ₱ 53,760.00 645,120.00
₱ 26,880.00 ₱ 107,520.00 1,290,240.00
₱ 43,680.00 ₱ 174,720.00 2,096,640.00
₱ 32,256.00 ₱ 129,024.00 1,548,288.00
₱ 30,912.00 ₱ 123,648.00 1,483,776.00
₱ 6,720.00 ₱ 26,880.00 322,560.00
₱ 30,240.00 ₱ 120,960.00 1,451,520.00
₱ 30,240.00 ₱ 120,960.00 1,451,520.00
₱ 221,088.00 ₱ 884,352.00 10,612,224.00

PARR.MT
Sales for the Next Year
2022

Prejected Projected Monthly

Projected Annual Sales
Weekly Sales Sales

₱ 7,280.00 ₱ 29,120.00 349,440.00

₱ 14,560.00 ₱ 58,240.00 698,880.00
₱ 29,120.00 ₱ 116,480.00 1,397,760.00
₱ 47,320.00 ₱ 189,280.00 2,271,360.00
₱ 34,944.00 ₱ 139,776.00 1,677,312.00
₱ 33,488.00 ₱ 133,952.00 1,607,424.00
₱ 7,280.00 ₱ 29,120.00 349,440.00
₱ 32,760.00 ₱ 131,040.00 1,572,480.00
₱ 32,760.00 ₱ 131,040.00 1,572,480.00
₱ 239,512.00 ₱ 958,048.00 11,496,576.00
 SCHEDULE 1
RENTALS

Monthly rate Prepaid Rent

Rentals 600.00 7,200.00

SCHEDULE 2
FURNITURE AND FIXTURES

Quantity
Furniture and Fixtures Quantity
Description
Office Table 1 piece
Office Chair 1 piece
Dining Table and Chairs 5 piece
Mirror 1 piece
File Cabinet 1 piece
Total Furniture and Fixtures

SCHEDULE 3
MACHINERY AND EQUIPMENT

Quantity
Machinery and Equipment Quantity
Description
Refrigerator 1 piece
Gas Tank 1 piece
Gas Stove 1 piece
Cash Register 1 piece
Blender 1 piece
Wall Fan 1 piece
Rice Cooker 1 piece
Deep Fryer 1 piece
Total Machinery and Equipment

SCHEDULE 4
KITCHEN TOOLS

Quantity
Kitchen Tools Quantity
Description
Kitchen Knife 1 set
Pearl Cooker 1 piece
Sharpening Steel 1 piece
Tongs 1 piece
Measuring Cup and Spoon 1 set
Kitchen Scissor 1 piece
Tin Opener 1 piece
Strainer 1 piece
Drinking Glasses 5 set
Pitcher 3 set
Ladle 3 piece
Water Container 1 set
Fryer 2 set
Total Kitchen Tools

SCHEDULE 5
KITCHEN SUPPLIES

Quantity
Kitchen Supplies Quantity
Description
Table Spoon and Fork 60 pairs
Paper Towel 12 roll
Plastic Gloves 3 pack
Disposable Glass 100 piece
Plate 100 piece
Fries Holder 1 set
Foam Container 100 piece
Total Kitchen Supplies

SCHEDULE 6
OFFICE TOOLS

Quantity
Office Equipment Quantity
Description
Calculator 2 piece
Clock 2 piece
Scissor 3 piece
Tape Dispenser 1 piece
Total Office Equipment

SCHEDULE 7
OFFICE SUPPLIES

Quantity
Office Supplies Quantity
Description
Bondpaper 1 reams
Record Book 1 piece
Columnar Notebook 1 piece
Time Card 2 packs
Cash Voucher 1 pad
Folder 1 packs
Brown Envelope 1 pack
Expanding File Envelope 2 pieces
Pen 1 box
Pencil 1 box
Permanent Marker 1 piece
Permanent Marker Ink 1 piece
Paper Clips 1 box
Push Pin 1 box
Dry Wipe Board Eraser 1 piece
Eraser 1 piece
Correction Tape 2 piece
Tape 1 piece
Adhesive Tape 1 piece
Glue 1 piece
Total Office Supplies

SCHEDULE 8
SANITATION AND CLEANING SUPPLIES

Quantity
SANITATION AND CLEANING SUPPLIES Quantity
Description
Rag 20 piece
Bottle Spray 9 piece
Toilet Cleaner 6 piece
Hand Liquid Soap 4 set
Trash Bag 1 rolls
Dishwashing Liquid 12 piece
Dishwashing Sponge 12 piece
Toilet Paper 6 packs
Broom 2 piece
Broom Stick 2 piece
Hand Gloves 1 pack
Mask 1 pack
Dust Pan 2 piece
Total sanitation and cleaning supplies

SCHEDULE 9
MAINTENANCE SUPPLIES

Quantity
Item Quantity
Description
Toilet Brush 2 piece
Liquid Soap Dispenser 1 piece
Trash Can 3 piece
Fire Extinguisher 1 piece
Floor Mop 1 piece
Total Maintenance Supplies

SCHEDULE 10
PRE-OPERATING EXPENSES

BIR Permits 500.00

Security and Exchange Commission 2,665.00
Articles of Partnership Notarization 550.00
Taxpayer Identification Number 150.00
Community Tax Certificate 500.00
Barangay Clearance 200.00
Mayor's Permit 5,000.00
Notarize Business Permit 100.00
Books of account 700.00
Certificate of Registration and TIN at BIR 450.00
Sanitary Permit 90.00
Documentary Stamp Taxes 360.00
Electrical Inspection Fee 50.00
Building Inspection Fee 50.00
Receipts and Invoices 500.00
Total Pre-Operating Expenses 11,865.00

SCHEDULE 11
ADVERTISING EXPENSE

Allowance Total Cost

June (Opening) 1,686 1,686
July 1,686 1,686
August 1,686 1,686
September 1,686 1,686
October 1,686 1,686
November 1,686 1,686
December 1,686 1,686
January 1,686 1,686
February 1,686 1,686
March 1,686 1,686
April 1,686 1,686
May 1,686 1,686
Total Advertising Expense 38,789.00

SCHEDULE 12
LEASEHOLD IMPROVEMENT

Total Cost
Leasehold Improvement 50,000.00

SCHEDULE 13
UTILITIES EXPENSES

Consumption
ITEMS
Rate per month
Electricity Expenses 5,000.00
Water Expenses 5,000.00
Total Utilities Expenses - -

SCHEDULE 14
GAS EXPENSE

Consumption
ITEMS
Rate per month
Gas 1,140.00
Total Utilities Expenses - -
Unit Price Total Price
3,322.00 3,322.00
545.00 545.00
5,670.00 28,350.00
532.00 532.00
3,250.00 3,250.00
35,999.00

Unit Price Total Price

9,520.00 9,520.00
750.00 750.00
1,299.00 1,299.00
28,296.31 28,296.31
695.00 695.00
2,099.00 2,099.00
940.00 940.00
3,599.00 3,599.00
47,198.31

Unit Price Total Price

449.00 449.00
1,289.00 1,289.00
384.00 384.00
169.00 169.00
341.00 341.00
189.00 189.00
523.00 523.00
349.00 349.00
429.00 2,145.00
 599.00 1,797.00
200.00 600.00
1,695.00 1,695.00
1,200.00 2,400.00
12,330.00

Unit Price Total Price

10.00 600.00
29.75 357.00
50.00 150.00
1.00 100.00
25.00 2,500.00
100.00 100.00
1.00 100.00
3,907.00

Unit Price Total Price

115.00 230.00
120.00 240.00
30.00 90.00
179.75 179.75
739.75

Unit Price Total Price

194.75 194.75
20.00 20.00
50.00 50.00
40.00 80.00
103.00 103.00
50.00 50.00
48.50 48.50
185.00 370.00
153.00 153.00
68.75 68.75
 25.00 25.00
85.00 85.00
30.50 30.50
20.25 20.25
10.00 10.00
14.00 14.00
10.00 20.00
13.50 13.50
49.50 49.50
10.00 10.00
1,415.75

IES

Unit Price Total Price

8.00 160.00
110.00 990.00
121.00 726.00
299.00 1,196.00
327.00 327.00
65.00 780.00
50.00 600.00
125.00 750.00
90.00 180.00
20.00 40.00
100.00 100.00
100.00 100.00
45.00 90.00
6,039.00

Unit Price Total Price

150.00 300.00
190.00 190.00
100.00 300.00
1,250.00 1,250.00
300.00 300.00
2,340.00
Annual
60,000.00
60,000.00
120,000.00

Annual
13,680.00
13,680.00
 Comp

Note

Total Projected Sales

Less: Operating Expenses

Food Supplies Expense
Pre-operating Expense
Rent Expenses 3
Kitchen Supplies Expense 4
Office Supplies Expense 5
Maintenance Supplies Expense 6
Sanitation and Cleaning Supplies Expense 7
Depreciation Expense - Furniture and Fixtures 8
Depreciation Expense - Machineries and Equipment 9
Depreciation Expense - Leasehold Improvement 10
Depreciation Expense - Kitchen Tools 11
Depreciation Expense - Office Tools 12
Salaries Expense 13
Employee Benefits Expense
Employer Contribution Expense 13
Advertising Expense
Utilities Expense 16
Gas Expense 17
Net Income Before Tax
Tax (25%)
Net Income (loss) After Tax
 PARR.MT
Comparative Statement of Financial Performance
For the Year Ended December 31

Opening 2019 2020

8,843,520.00 9,727,872.00

1,660,320.00 2,158,416.00
11,865.00 - -
84,000.00 84,000.00
3,125.60 4,063.28
1,132.60 1,472.38
1,872.00 2,433.60
4,831.20 6,280.56
6,479.82 6,479.82
7,079.75 7,079.75
7,500.00 7,500.00
2,219.40 2,219.40
133.16 133.16
817,896.60 817,896.60
85,810.00 85,810.00
211,823.40 211,823.40
38,789.00
120,000.00 132,000.00
13,680.00 13,680.00
PHP (50,654.00) 5,815,616.48 6,186,584.06
- 1,441,240.62 1,546,646.01
PHP (50,654.00) PHP 4,374,375.86 PHP 4,639,938.04
 2021 2022

10,612,224.00 Php 11,496,576.00

2,805,940.80 3,647,723.04
- -
84,000.00 84,000.00
5,282.26 6,866.94
1,914.09 2,488.32
3,163.68 4,112.78
8,164.73 10,614.15
6,479.82 6,479.82
7,079.75 7,079.75
7,500.00 7,500.00
2,219.40 2,219.40
133.16 133.16
817,896.60 817,896.60
85,810.00 85,810.00
211,823.40 211,823.40

145,200.00 159,720.00
13,680.00 13,680.00
6,405,936.32 6,428,428.65
1,601,484.08 1,607,107.16
PHP 4,804,452.24 PHP 4,821,321.49
 PARR.MT
Comparative Statement of Chan
For the Year Ended D

Opening
Beginning Capital
Atillo, Edizon B. PHP 500,000.00
Bables, Liza Mariz V. PHP 500,000.00
Batalla, Joseph H. PHP 500,000.00
Delos, Reyes Kimberly PHP 500,000.00
Jovero, Jewel D. PHP 500,000.00
Serdeña, Sean Andreius C. PHP 500,000.00
Total Beginning Capital PHP 3,000,000.00
Opening
Add(Loss): Net income (Net Loss)
Atillo, Edizon B. (8,442.33)
Bables, Liza Mariz V. (8,442.33)
Batalla, Joseph H. (8,442.33)
Delos, Reyes Kimberly (8,442.33)
Jovero, Jewel D. (8,442.33)
Serdeña, Sean Andreius C. (8,442.33)
Total Share in Net Income(Loss) (50,654.00)
Opening
Less: Withdrawals
Atillo, Edizon B. -
Bables, Liza Mariz V. -
Batalla, Joseph H. -
Delos, Reyes Kimberly -
Jovero, Jewel D. -
Serdeña, Sean Andreius C. -
Total Withdrawals -
Opening
Partner's Ending Capital
Atillo, Edizon B. 491,557.67
Bables, Liza Mariz V. 491,557.67
Batalla, Joseph H. 491,557.67
Delos, Reyes Kimberly 491,557.67
Jovero, Jewel D. 491,557.67
Serdeña, Sean Andreius C. 491,557.67
Total Ending Capital PHP 2,949,346.00
 PARR.MT
Comparative Statement of Changes in Partner's Equity
For the Year Ended December 31

2019 2020 2021

PHP 491,557.67 PHP 856,088.99 PHP 1,242,750.49

PHP 491,557.67 PHP 856,088.99 PHP 1,242,750.49
PHP 491,557.67 PHP 856,088.99 PHP 1,242,750.49
PHP 491,557.67 PHP 856,088.99 PHP 1,242,750.49
PHP 491,557.67 PHP 856,088.99 PHP 1,242,750.49
PHP 491,557.67 PHP 856,088.99 PHP 1,242,750.49
PHP 2,949,346.00 PHP 5,136,533.93 PHP 7,456,502.95
2019 2020 2021

729,062.64 773,323.01 800,742.04

729,062.64 773,323.01 800,742.04
729,062.64 773,323.01 800,742.04
729,062.64 773,323.01 800,742.04
729,062.64 773,323.01 800,742.04
729,062.64 773,323.01 800,742.04
4,374,375.86 4,639,938.04 4,804,452.24
2019 2020 2021

364,531.32 386,661.50 400,371.02

364,531.32 386,661.50 400,371.02
364,531.32 386,661.50 400,371.02
364,531.32 386,661.50 400,371.02
364,531.32 386,661.50 400,371.02
364,531.32 386,661.50 400,371.02
2,187,187.93 2,319,969.02 2,402,226.12
2019 2020 2021

856,088.99 1,242,750.49 1,643,121.51

856,088.99 1,242,750.49 1,643,121.51
856,088.99 1,242,750.49 1,643,121.51
856,088.99 1,242,750.49 1,643,121.51
856,088.99 1,242,750.49 1,643,121.51
856,088.99 1,242,750.49 1,643,121.51
PHP 5,136,533.93 PHP 7,456,502.95 PHP 9,858,729.07
 2022 2023

PHP 1,643,121.51
PHP 1,643,121.51
PHP 1,643,121.51
PHP 1,643,121.51
PHP 1,643,121.51
PHP 1,643,121.51
PHP 9,858,729.07
2022

803,553.58
803,553.58
803,553.58
803,553.58
803,553.58
803,553.58
4,821,321.49
2022

401,776.79
401,776.79
401,776.79
401,776.79
401,776.79
401,776.79
2,410,660.74
2022

2,044,898.30
2,044,898.30
2,044,898.30
2,044,898.30
2,044,898.30
2,044,898.30
PHP 12,269,389.81
 Note 1
CASH AND CASH

Opening
Cash on Hand 446,287.19
Petty Cash Fund 50,000.00
TOTAL 496,287.19

Note 2
FOOD SUPPLIES INVENTOR

2019
Food Supplies, Beginning -
Food Supplies, Purchased 70,680.00
TOTAL 70,680.00
Food Supplies, Used 56,544.00
Food Supplies, Unused 14,136.00

Note 3
RENTALS

Monthly rate
Rentals 600.00

Note 4
SCHEDULE OF KITCHEN SUPP

2019
Beginning -
Purchase 3,907.00
Kitchen supplies used 2,734.90
Ending 1,172.10

Note 5
SCHEDULE OF OFFICE SUPPL

2019
Beginning
Purchase 1,415.75
Office supplies used 991.03
Ending 424.73
 Note 6
SCHEDULE OF MAINTENANCE SU

2019
Beginning
Purchase 2,340.00
Maintenance supplies used 1,638.00
Ending 702.00

Note 7
SANITATION AND CLEANING SUP

2019
Beginning
Purchase 6,039.00
Sanitation and Cleaning Supplies Used 4,227.30
Ending 1,811.70
SCHE

Total
Kitchen Tools 12,330.00
Office Tools 739.75
Furniture and Fixtures 35,999.00
Machineries & equipment 47,198.31
Leasehold Improvement 50,000.00
Total

Notes 8
SCHEDULE OF FURNIT

Opening
Furniture and Fixtures 35,999.00
Less: Accumulated Depreciation -
Carrying Amount 35,999.00

Notes 9
SCHEDULE OF MACHINE

Machineries & equipment 47,198.31

Less: Accumulated Depreciation -
Carrying Amount 47,198.31

Notes 10
SCHEDULE OF LEASEH

Leasehold Improvement 50,000.00

Less: Accumulated Depreciation -
Carrying Amount 50,000.00

Notes 11
SCHEDULE OF K

Kitchen Tools 12,330.00

Less: Accumulated Depreciation -
Carrying Amount 12,330.00

Notes 12
SCHEDULE OF O

Office Equipment 739.75

Less: Accumulated Depreciation -
Carrying Amount 739.75

Total 146,267.06

Note 13
SALARIES EXPENSE
2019 - 2021

Monthly Salary
Manager 16,000.00
Chef 1 13,962.00
Chef 2 13,962.00
Service Crew 1 13,962.00
Service Crew 2 13,962.00
Cashier 13,962.00
Total 85,810.00

2022 - 2023

Monthly Salary
Manager 16,800.00
Chef 1 14,660.10
Chef 2 14,660.10
Service Crew 1 14,660.10
Service Crew 2 14,660.10
Cashier 14,660.10
Total 90,100.50

Note 14
SSS, PAG-IBIG, PHILHEALTH PAYABLE

Due to SSS
Due to Pag-ibig
Due to Philhealth
Total SSS, Pag-ibig, Philhealth Contribution Payable

Note 15
VAT PAYABLE

2019
Output Tax (sales) 1,895,040.00
Input Tax (purchases) 7,412.14
VAT Payable 1,887,627.86

Note 16
UTILITIES EXPENSE

2019
Electricity Expenses 60,000.00
Water Expenses 60,000.00
TOTAL UTILITIES EXPENSE 120,000.00

Note 17
GAS EXPENSE

2019
Gas Expense 13,680.00
TOTAL UTILITIES EXPENSE 13,680.00
 CASH AND CASH EQUIVALENTS

2019 2020 2021

(4,897.32) 4,557,484.32 9,650,345.63
50,000.00 50,000.00 50,000.00
45,102.68 4,607,484.32 9,700,345.63

FOOD SUPPLIES INVENTORY

2020 2021 2022

14,136.00 18,376.80 20,779.92
77,748.00 85,522.80 94,075.08
91,884.00 103,899.60 114,855.00
73,507.20 83,119.68 91,884.00
18,376.80 20,779.92 22,971.00

RENTALS

Rent Deposit Prepaid Rent

7,200.00 7,200.00

SCHEDULE OF KITCHEN SUPPLIES

2020 2021 2022

1,172.10 2,426.25 3,768.18
4,180.49 4,473.12 4,786.24
2,926.34 3,131.19 3,350.37
2,426.25 3,768.18 5,204.06

SCHEDULE OF OFFICE SUPPLIES

2020 2021 2022

424.73 879.18 1,365.45
1,514.85 1,620.89 1,734.35
1,060.40 1,134.62 1,214.05
879.18 1,365.45 1,885.75
SCHEDULE OF MAINTENANCE SUPPLIES

2020 2021 2022

702.00 1,453.14 2,256.86
2,503.80 2,679.07 2,866.60
1,752.66 1,875.35 2,006.62
1,453.14 2,256.86 3,116.84

SANITATION AND CLEANING SUPPLIES

2020 2021 2022

1,811.70 3,750.22 5,824.43
6,461.73 6,914.05 7,398.03
4,523.21 4,839.84 5,178.62
3,750.22 5,824.43 8,043.84
SCHEDULE OF DEPRECIATION
2019
Useful life Salvage Value Dep exp
5 1,233.00 2,219.40
5 73.98 133.16
5 3,599.90 6,479.82
6 4,719.83 7,079.75
6 8,333.33
24,245.45

SCHEDULE OF FURNITURE AND FIXTURES

2019 2020 2021

35,999.00 35,999.00 35,999.00
6,479.82 12,959.64 19,439.46
29,519.18 23,039.36 16,559.54

SCHEDULE OF MACHINERIES AND EQUIPMENT

47,198.31 47,198.31 47,198.31

7,079.75 14,159.49 21,239.24
 40,118.56 33,038.82 25,959.07

SCHEDULE OF LEASEHOLD IMPROVEMENT

50,000.00 50,000.00 50,000.00

8,333.33 16,666.67 25,000.00
41,666.67 33,333.33 25,000.00

SCHEDULE OF KITCHEN TOOLS

12,330.00 12,330.00 12,330.00

2,219.40 4,438.80 6,658.20
10,110.60 7,891.20 5,671.80

SCHEDULE OF OFFICE TOOLS

739.75 739.75 739.75

133.16 266.31 399.47
606.60 473.44 340.29

122,021.61 97,776.15 73,530.70

SALARIES EXPENSE
2019 - 2021

Annual Salary Accrued Salary Salaries Expense

192,000.00 8,000.00 184,000.00
167,544.00 6,981.00 160,563.00
167,544.00 6,981.00 160,563.00
167,544.00 6,981.00 160,563.00
167,544.00 6,981.00 160,563.00
167,544.00 6,981.00 160,563.00
1,029,720.00 42,905.00 986,815.00

2022 - 2023

Annual Salary Accrued Salary Salaries Expense

201,600.00 8,400.00 193,200.00
 175,921.20 7,330.05 168,591.15
175,921.20 7,330.05 168,591.15
175,921.20 7,330.05 168,591.15
175,921.20 7,330.05 168,591.15
175,921.20 7,330.05 168,591.15
1,081,206.00 45,050.25 1,036,155.75

2019 2020 2021

7,602.24 8,362.46 8,438.49
2,059.44 2,265.38 2,285.98
2,831.73 3,114.90 3,143.22
12,493.41 13,742.75 13,867.69

2020 2021 2022

2,084,544.00 2,292,998.40 2,522,298.24
8,153.36 8,968.69 9,865.56
2,076,390.64 2,284,029.71 2,512,432.68

2020 2021 2022

66,000.00 72,600.00 79,860.00
66,000.00 72,600.00 79,860.00
132,000.00 145,200.00 159,720.00

2020 2021 2022

15,048.00 16,552.80 18,208.08
15,048.00 16,552.80 18,208.08
 2022 2023
15,345,123.88 31,863,252.57
50,000.00 50,000.00
15,395,123.88 31,913,252.57

2023
22,971.00
103,482.59
126,453.59
101,162.87
25,290.72

2023
5,204.06
5,121.28
3,584.90
6,740.44

2023
1,885.75
1,855.76
1,299.03
2,442.48
 2023
3,116.84
3,067.26
2,147.08
4,037.02

2023
8,043.84
7,915.90
5,541.13
10,418.61

2019 2020
Acc Dep Dep exp Acc Dep
2,219.40 2,219.40 4,438.80
133.16 133.16 266.31
6,479.82 6,479.82 12,959.64
7,079.75 7,079.75 14,159.49
8,333.33 8,333.33 16,666.67
24,245.45 24,245.45 48,490.91

2022 2023
35,999.00 35,999.00
25,919.28 32,399.10
10,079.72 3,599.90

47,198.31 47,198.31
28,318.99 35,398.73
18,879.32 11,799.58

50,000.00 50,000.00
33,333.33 41,666.67
16,666.67 8,333.33

12,330.00 12,330.00
8,877.60 11,097.00
3,452.40 1,233.00

739.75 739.75
532.62 665.78
207.13 73.98

49,285.24 25,039.79
 2022 2023
9,839.64 2,999.96
3,849.74 4,006.11
3,287.64 3,302.08
16,977.02 10,308.16

2023
2,774,528.06
10,852.12
2,763,675.95

2023
87,846.00
87,846.00
175,692.00

2023
20,028.89
20,028.89
 2021 2022
Dep exp Acc Dep Dep exp Acc Dep
2,219.40 6,658.20 2,219.40 8,877.60
133.16 399.47 133.16 532.62
6,479.82 19,439.46 6,479.82 25,919.28
7,079.75 21,239.24 7,079.75 28,318.99
8,333.33 25,000.00 8,333.33 33,333.33
24,245.45 72,736.36 24,245.45 96,981.82
 2019 2020
SSS Contribution Beg. - 7,602
Add: SSS Contribution Exp. 76,022 76,022
Total 76,022 83,625
Less: Payments 68,420 75,262
SSS Contribution Payable 7,602 8,362

2019 2020
Pag-ibig Contribution Beg. - 2,059
Add: Pag-ibig Contribution Exp. 20,594 20,594
Total 20,594 22,654
Less: Payments 18,535 20,388
Pag-ibig Contribution Payable 2,059 2,265

2019 2020
Philheath Contribution Beg. - 2,832
Add: Philhealth Contribution Exp. 28,317 28,317
Total 28,317 31,149
Less: Payments 25,486 28,034
Philhealth Contribution Payable 2,832 3,115
 2023
Dep exp Acc Dep
2,219.40 11,097.00
133.16 665.78
6,479.82 32,399.10
7,079.75 35,398.73
8,333.33 41,666.67
24,245.45 121,227.27
2021 2022 2023
8,362 78,236 9,840
76,022 20,160 20,160
84,385 98,396 30,000
75,946 88,557 27,000
8,438 9,840 3,000

2021 2022 2023

2,265 2,286 3,850
20,594 36,211 36,211
22,860 38,497 40,061
20,574 34,648 36,055
2,286 3,850 4,006

2021 2022 2023

3,115 3,143 3,288
28,317 29,733 29,733
31,432 32,876 33,021
28,289 29,589 29,719
3,143 3,288 3,302
 C

NOTE Opening

Current Assets:
Cash and Cash Equivalents 1 PHP 713,977.19
Food Supplies, Beginning/Ending Invento 2 2,075,400.00
3
Kitchen Supplies 4 3,907.00
Office Supplies 5 1,415.75
Maintenance Supplies 6 2,340.00
Sanitation and Cleaning supplies 7 6,039.00
Total Current Assets PHP 2,803,078.94

Non-Current Assets: (NET)

Furniture and Fixtures 8 35,999.00
Accumulated Depreciation-F&F
Machineries and Equipment 9 47,198.31
Accumulated Depreciation-M&E
Leasehold Improvement 10 50,000.00
Accumulated Depreciation-LI
Kitchen Tools 11 12,330.00
Accumulated Depreciation-KT
Office Tools 12 739.75
Accumulated Depreciation-O T
Total Non-Current Assets PHP 146,267.06
TOTAL ASSETS PHP 2,949,346.00

LIABILITIES AND PARTNER'S EQUITY

Liabilities:

Salaries Payable 13 PHP -

SSS, Pag-ibig, Philhealth Payable 14 -
-
-
Total Liabilities PHP -

Partners' Equity
 Atillo, Edizon B. PHP 491,557.67
Bables, Liza Mariz V. PHP 491,557.67
Batalla, Joseph H. PHP 491,557.67
Delos Reyes, Kimberly PHP 491,557.67
Jovero, Jewel D. PHP 491,557.67
Serdeña, Sean Andreius C. PHP 491,557.67
Total Partners' Equity 2,949,346.00

TOTAL LIABILITIES & PARTNER'S EQUITY PHP 2,949,346.00

 PARR.MT
Comparative Statement of Financial Position
As of December 31

2019 2020
ASSETS

PHP 2,340,751.72 PHP 3,869,383.18

2,698,020.00 3,507,426.00
-
5,079.10 6,602.83
1,840.48 2,392.62
3,042.00 3,954.60
7,850.70 10,205.91
PHP 5,056,584.00 PHP 7,399,965.14

35,999.00 35,999.00
6,479.82 12,959.64
47,198.31 47,198.31
7,079.75 14,159.49
50,000.00 50,000.00
7,500.00 15,000.00
12,330.00 12,330.00
2,219.40 4,438.80
739.75 739.75
133.16 266.31
PHP 122,854.94 PHP 99,442.82
PHP 5,179,438.93 PHP 7,499,407.95

PHP 34,079.03 34,079.03

8,825.98 8,825.98
-
-
PHP 42,905.00 PHP 42,905.00
PHP 856,088.99 PHP 1,242,750.49
PHP 856,088.99 PHP 1,242,750.49
PHP 856,088.99 PHP 1,242,750.49
PHP 856,088.99 PHP 1,242,750.49
PHP 856,088.99 PHP 1,242,750.49
PHP 856,088.99 PHP 1,242,750.49
5,136,533.93 7,456,502.95

PHP 5,179,438.93 PHP 7,499,407.95

ncial Position

2021 2022

PHP 5,235,846.83 PHP 6,292,992.72

4,559,653.80 5,927,549.94
- -
8,583.68 11,158.78
3,110.40 4,043.52
5,140.98 6,683.27
13,267.68 17,247.99
PHP 9,825,603.37 PHP 12,259,676.23

35,999.00 35,999.00
19,439.46 25,919.28
47,198.31 47,198.31
21,239.24 28,318.99
50,000.00 50,000.00
22,500.00 30,000.00
12,330.00 12,330.00
6,658.20 8,877.60
739.75 739.75
399.47 532.62
PHP 76,030.70 PHP 52,618.57
PHP 9,901,634.07 PHP 12,312,294.80

1072624.72

34,079.03 PHP 34,079.03

8,825.98 8,825.98

PHP 42,905.01 PHP 42,905.01

PHP 1,643,121.51 PHP 2,044,898.30
PHP 1,643,121.51 PHP 2,044,898.30
PHP 1,643,121.51 PHP 2,044,898.30
PHP 1,643,121.51 PHP 2,044,898.30
PHP 1,643,121.51 PHP 2,044,898.30
PHP 1,643,121.51 PHP 2,044,898.30
9,858,729.07 12,269,389.81

PHP 9,901,634.08 PHP 12,312,294.82

2023

-
 Schedule o

Working Hourly
Employee
Hours Rate
Manager 8 -
Chef 1 8 67.13
Chef 2 8 67.13
Service Crew 1 8 67.13
Service Crew 2 8 67.13
Cashier 8 67.13
TOTAL ANNUAL SALARIES AND WAGES

Schedule o

Working Hourly
Employee
Hours Rate
Manager - -
Chef 1 8 67.13
Chef 2 8 67.13
Service Crew 1 8 67.13
Service Crew 2 8 67.13
Cashier 8 67.13
TOTAL ANNUAL SALARIES AND WAGES
 PARR.MT
Schedule of Salaries and Wages
2019-2021

Monthly Salary and Annual Salary and

Working Days Contribution
Wage Wage
26 16,000.00 192,000.00 39,840.00
26 13,962.00 167,544.00 34,396.68
26 13,962.00 167,544.00 34,396.68
26 13,962.00 167,544.00 34,396.68
26 13,962.00 167,544.00 34,396.68
26 13,962.00 167,544.00 34,396.68
85,810.00 1,029,720.00 211,823.40
Err:509
PARR.MT
Schedule of Salaries and Wages
2022-2023

Monthly Salary and Annual Salary and

Working Days Contribution
Wage Wage
26 16,800.00 201,600.00 23,720.40
26 14,660.10 175,921.20 21,174.66
26 14,660.10 175,921.20 21,174.66
26 14,660.10 175,921.20 21,174.66
26 14,660.10 175,921.20 21,174.66
26 14,660.10 175,921.20 21,174.66
90,100.50 1,081,206.00 129,593.69
Allowances & 13th Month Pay Net Salary
16,000.00 152,160.00
13,962.00 133,147.32
13,962.00 133,147.32
13,962.00 133,147.32
13,962.00 133,147.32
13,962.00 133,147.32
85,810.00 817,896.60
Err:509

Allowances Net Salary

16,800.00 177,879.60
14,660.10 154,746.54
14,660.10 154,746.54
14,660.10 154,746.54
14,660.10 154,746.54
14,660.10 154,746.54
90,100.50 951,612.32
 EMPLOY

SSS
Employee Monthly Salary
ER EE
Manager 16,000.00 1,178.70 581.30
Chef 1 13,962.00 1,031.30 508.70
Chef 2 13,962.00 1,031.30 508.70
Service Crew 1 13,962.00 1,031.30 508.70
Service Crew 2 13,962.00 1,031.30 508.70
Cashier 13,962.00 1,031.30 508.70
TOTAL 85,810.00 6,335.20 3,124.80

EMPLOYER - EMP

SSS
Employee Monthly Salary
ER EE
Manager 16,800.00 1,178.70 581.30
Chef 1 14,660.10 1,068.20 526.80
Chef 2 14,660.10 1,068.20 526.80
Service Crew 1 14,660.10 1,068.20 526.80
Service Crew 2 14,660.10 1,068.20 526.80
Cashier 14,660.10 1,068.20 526.80
TOTAL 90,100.50 6,519.70 3,215.30
 EMPLOYER - EMPLOYEE CONTRIBUTION
2019-2021

SSS Pag-ibig PhilHealth

TMC ER EE TMC ER
1,760.00 320.00 360.00 680.00 440.00
1,540.00 279.24 279.24 558.48 383.96
1,540.00 279.24 279.24 558.48 383.96
1,540.00 279.24 279.24 558.48 383.96
1,540.00 279.24 279.24 558.48 383.96
1,540.00 279.24 279.24 558.48 383.96
9,460.00 1,716.20 1,756.20 3,472.40 2,359.78

EMPLOYER - EMPLOYEE CONTRIBUTION - ADMINISTRATIVE

2019-2021

SSS Pag-ibig PhilHealth

TMC ER EE TMC ER
1,760.00 336.00 336.00 672.00 462.00
1,595.00 293.20 293.20 586.40 403.15
1,595.00 293.20 293.20 586.40 403.15
1,595.00 293.20 293.20 586.40 403.15
1,595.00 293.20 293.20 586.40 403.15
1,595.00 293.20 293.20 586.40 403.15
9,735.00 1,802.01 1,802.01 3,604.02 2,477.76
PhilHealth TOTAL
EE TMC ER EE
440.00 880.00 1,938.70 1,381.30
383.96 767.91 1,694.50 1,171.90
383.96 767.91 1,694.50 1,171.90
383.96 767.91 1,694.50 1,171.90
383.96 767.91 1,694.50 1,171.90
383.96 767.91 1,694.50 1,171.90
2,359.78 3,951.64 10,411.18 7,240.78

PhilHealth TOTAL
EE TMC ER EE
462.00 924.00 1,976.70 1,379.30
403.15 806.31 1,764.55 1,223.15
403.15 806.31 1,764.55 1,223.15
403.15 806.31 1,764.55 1,223.15
403.15 806.31 1,764.55 1,223.15
403.15 806.31 1,764.55 1,223.15
2,477.76 4,955.53 10,799.47 7,495.07
 EMPLOYER - EMPLOYEE CONTRIBUTION
2019-2021

Uniform
Employee 13th Month Pay Total
Allowance
Manager - 16,000.00 16,000.00
Chef 1 - 13,962.00 13,962.00
Chef 2 - 13,962.00 13,962.00
Service Crew 1 - 13,962.00 13,962.00
Service Crew 2 - 13,962.00 13,962.00
Cashier - 13,962.00 13,962.00
Total - 85,810.00 85,810.00

EMPLOYER - EMPLOYEE CONTRIBUTION - ADMINISTRATIVE

2019-2021

Uniform
Employee 13th Month Pay Total
Allowance
Manager - 16,800.00 16,800.00
Chef 1 - 14,660.10 14,660.10
Chef 2 - 14,660.10 14,660.10
Service Crew 1 - 14,660.10 14,660.10
Service Crew 2 - 14,660.10 14,660.10
Cashier - 14,660.10 14,660.10
Total - 90,100.50 90,100.50
 Comparativ
For the Y

Opening
Cash Flow From Operating Activities:
Net income(loss)
Add: Depreciation -
Decrease (Increase) Food Supplies (2,075,400.00)
Decrease (Increase) Prepaid Rent -
Decrease (Increase) Kitchen Supplies (3,907.00)
Decrease (Increase) Office Supplies (1,415.75)
Decrease (Increase) Maintenance Supplies (2,340.00)
Decrease (Increase) Sanitation and Cleaning Supplies (6,039.00)
Increase (decrease) in Salaries Payable -
Increase (Decrease) in SSS, Pag-ibig, Philhealth Payable -
Increase (Decrease) in VAT Payable -
Increase (Decrease) in Income Tax Payable -
Net Cash from Operating Activities PHP (2,089,101.75)

Cash Flow From Investing Activities:

Disposal of Property, Plant and Equipment -
Purchase of Property, Plant and equipment (146,267.06)
Net Cash from Investing Activities PHP (146,267.06)

Cash Flow From Financing Activities:

Initial Investment 720,000.00
Withdrawals -
Net Cash from Financing Activities 720,000.00
Net Increase(Decrease) in Cash PHP (1,515,368.81)
Cash, beginning
Cash, ending PHP 496,287.19
 PARR.MT
Comparative Statement of Cash Flows
For the Year Ended December 31

2019 2020 2021

PHP 4,374,375.86 PHP 7,672,854.88 PHP 8,530,016.56

24,245.45 24,245.45 24,245.45
622,620.00 (809,406.00) (1,052,227.80)
- - -
(1,172.10) (1,523.73) (1,980.85)
(424.73) (552.14) (717.79)
(702.00) (912.60) (1,186.38)
(1,811.70) (2,355.21) (3,061.77)
- 0.00 -
8,825.98 - -
- - -
- - -
PHP 5,025,956.76 PHP 6,882,350.66 PHP 7,495,087.43

- - -
- - -
PHP - PHP - PHP -

(2,187,187.93) (2,319,969.02) (2,402,226.12)

(5,477,141.27) (2,319,969.02) (2,402,226.12)
PHP (451,184.51) PHP 4,562,381.64 PHP 5,092,861.31
496,287.19 45,102.68 4,607,484.32
PHP 45,102.68 PHP 4,607,484.32 PHP 9,700,345.63
 2022 2023

PHP 9,492,199.53 PHP 10,536,025.70

24,245.45 24,245.45
(1,367,896.14) 5,927,549.94
- -
(2,575.10) 11,158.78
(933.12) 4,043.52
(1,542.29) 6,683.27
(3,980.30) 17,247.99
(34,079.03) -
- (8,825.98)
- -
- -
PHP 8,105,438.99 PHP 16,518,128.69

- -
- -
PHP - PHP -

(2,410,660.74) -
(2,410,660.74) -
PHP 5,694,778.25 PHP 16,518,128.69
9,700,345.63 15,395,123.88
PHP 15,395,123.88 PHP 31,913,252.57