BUSINESS NAME HERE

PRE-OPERATING COST
Capital Contribution

Total
Less: Pre-Operating C
Balance
BREAKDOWN OF PRE-OPERATING COST
Pre-operating Expen
Rent deposit
Transportation Expese
Advertising & Promo
0.00 Tarpaulin
0.00 Flyers
0.00 Calling Card
0.00 Events
0.00
0.00 Office Supplies
Record book
Official receipt
Ball pen
Bond paper
Folder

Machinery & Equipment

Mirror Wall
Computer
Sound System
Speaker
CD’s
Magazines
Generator
Vendo machine
Water dispenser

Furniture & Fixtures

OFFICE TABLE
OFFICE CHAIR
SALA SET
RECEPTION DESK
AIR CONDTIONER
CABINET

Olympic Incline Bench

Olympic Decline
Lateral Bench
Bicep/ Triceps Machine
Treadmill
Fixed Dumbbells' w/ Rack
Fixed Barbells w/ Rack
S NAME HERE
RATING COST
Amount
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
500,000.00
474,147.00
25,853.00
OWN OF PRE-OPERATING COST
Cost Cost
45,000.00 45,000.00
ation Expese
Quantity
1,050.00
2,000.00
250
5,000
8,300

450
720
120
480
120

Machinery & Equipment

30,000.00 30,000.00
30,000.00 30,000.00
1.00 1.00
36,000.00 36,000.00
20.00 20.00
4,000.00 4,000.00
10.00 10.00
15,000.00 15000

2,785.00 2785

Furniture & Fixtures

9,500.00 9500
5,998.00 5998
3,400.00 3400
12,000.00 12000
 58,000.00 58000
30,000.00 30000

Gym equipment
17,500.00 17,500.00
17,500.00 17,500.00
5,850.00 5,850.00
29,722.00 29,722.00
55,999.00 55,999.00
25,984.00 25,984.00
21,388.00 21,388.00

Less hold improvement

TOTAL 474,147.00
financial aspects
a. scenario analysis/financial information
b. best case scenario
i. general assumption
ii. Pro forma 5 year comparative financial statements
iii.statement of profit and lost(income statement)
iv. Statement of financial position(balance sheet)
v. statement of changes of owners equity
vi. Cash flow
vii. Return on investment
c. average case scenario
i. general assumption
ii. Pro forma 5 year comparative financial statements
iii.statement of profit and lost(income statement)
iv. Statement of financial position(balance sheet)
v. statement of changes of owners equity
vi. Cash flow
vii. Return on investment

FIFTY SHADES OF COFFEE

Financial Assumption

Sales Increased by 20% annually

Raw Materials Used Increased by 10% annually
Kitchen Supplies Expense Increased by 10% annually
Kitchen Tools Expense Constant
Uniform Expense Constant
Rent Expense Constant
Utilities Expense Increased by 2% annually
Cleaning Supplies Expense Constant
Office Supplies Expense Constant
Cleaning Tools Expense Constant

Repairs and Maintenance Expense Increased by 2% annually

Advertising Expenses Constant
 INCOME STATEMENT
Financial Year 1 Year 2
notes 2019 2020

REVENUES MONTHLY SALES YEARLY YEARLY

NOTE 1 Revenue sales 260,473.50 3,125,682.00 3,437,512.00

NOTE 2 Beverages sales 45,607.50 547,290.00 601,910.00
Total net sales: 306,081.00 3,672,972.00 4,039,422.00

Less COST OF SALE NOTE 3

cost of goods sold 179,207.42 2,150,488.98 2,365,041.92
GROSS PROFIT 1,522,483.02 1,674,380.08

OPERATING EXPENSES
Direct salaries and
wages NOTE 4 0.00
Rent NOTE 5 0.00
Electricity NOTE 6 0.00
Internet 0.00
water 0.00
Depreciation-
equipment NOTE 7 0.00 0.00
Depreciation-
furniture NOTE 8 0.00 0.00
business permit NOTE 9 0.00

TOTAL 0.00 0.00

Net income before tax 1,522,483.02 1,674,380.08
tax 30% assumption 456,744.91 502,314.02

NET PROFIT (LOSS) 1,065,738.1 1,172,066.1

sales assumption
macroeconomics assumption ref Year 1 Year 2 Year 3
2019 2020 2021

annual growth rate 10.00% 10.00% 10.00%

annual demand 5,400.00 5,940.00 6,534.00
price incre PSA 0.00 0.00
cost increa PSA 3% 3% 3%
Sales budget
Total Unit Sold 5,400.00 5,940.00 6,534.00
Estimated Unit Sold
Healthy Doughthut
per piece 51% 2,754.00 3,029.00 3,332.00
6 pcs 23% 1,242.00 1,366.00 1,503.00
12 pcs 26% 1,404.00 1,544.00 1,699.00
D/W Chocolate glaze DOUGHTNUT
per piece 51% 2,754.00 3,029.00 3,332.00
6 pcs 23% 1,242.00 1,366.00 1,503.00
12 pcs 26% 1,404.00 1,544.00 1,699.00
Over Dough
per piece 51% 2,754.00 3,029.00 3,332.00
6 pcs 23% 1,242.00 1,366.00 1,503.00
12 pcs 26% 1,404.00 1,544.00 1,699.00
Fruity jam Doughnut - - -
per piece 51% 2,754.00 3,029.00 3,332.00
6 pcs 23% 1,242.00 1,366.00 1,503.00
12 pcs 26% 1,404.00 1,544.00 1,699.00
Matcha Glazed Doughnut
per piece 51% 2,754.00 3,029.00 3,332.00
6 pcs 23% 1,242.00 1,366.00 1,503.00
12 pcs 26% 1,404.00 1,544.00 1,699.00
Beverage
Manga Cheese Smothie
12oz 51% 2,754.00 3,029.00 3,332.00
16oz 23% 1,242.00 1,366.00 1,503.00
22oz 26% 1,404.00 1,544.00 1,699.00
Chocolate coffee
12oz 51% 2,754.00 3,029.00 3,332.00
16oz 23% 1,242.00 1,366.00 1,503.00
22oz 26% 1,404.00 1,544.00 1,699.00

Price
Price
Healthy Doughthut
per piece 17 17 17
6 pcs 150 150 150
12 pcs 300 300 300
D/W Chocolate glaze DOUGHTNUT
per piece 28 28 28
6 pcs 150 150 150
12 pcs 300 300 300
Over Dough
 per piece 17 17 17
6 pcs 95 95 95
12 pcs 180 180 180
Fruity jam Doughnut
per piece 28 28 28
6 pcs 150 150 150
12 pcs 300 300 300
Matcha Glazed Doughnut
per piece 28 28 28
6 pcs 150 150 150
12 pcs 300 300 300
Beverage
Manga Cheese Smothie
12oz 35 35 35
16oz 50 50 50
22oz 65 65 65
Chocolate coffee 0 0
12oz 45 45 45
16oz 55 55 55
22oz 75 75 75
Revenue
Healthy Doughthut
per piece 46,818.00 51,493.00 56,644.00
6 pcs 186,300.00 204,900.00 225,450.00
12 pcs 421,200.00 463,200.00 509,700.00
D/W Chocolate glaze DOUGHTNUT
per piece 77,112.00 84,812.00 93,296.00
6 pcs 186,300.00 204,900.00 225,450.00
12 pcs 421,200.00 463,200.00 509,700.00
Over Dough
per piece 46,818.00 51,493.00 56,644.00
6 pcs 117,990.00 129,770.00 142,785.00
12 pcs 252,720.00 277,920.00 305,820.00
Fruity jam Doughnut
per piece 77,112.00 84,812.00 93,296.00
6 pcs 186,300.00 204,900.00 225,450.00
12 pcs 421,200.00 463,200.00 509,700.00
Matcha Glazed Doughnut
per piece 77,112.00 84,812.00 93,296.00
6 pcs 186,300.00 204,900.00 225,450.00
12 pcs 421,200.00 463,200.00 509,700.00
TOTAL 3,125,682.00 3,437,512.00 3,782,381.00
Manga Cheese Smothie
12oz 96,390.00 106,015.00 116,620.00
 16oz 62,100.00 68,300.00 75,150.00
22oz 91,260.00 100,360.00 110,435.00
Chocolate coffee
12oz 123,930.00 136,305.00 149,940.00
16oz 68,310.00 75,130.00 82,665.00
22oz 105,300.00 115,800.00 127,425.00
TOTAL 547,290.00 601,910.00 662,235.00
COST OF SALES
Healthy Doughthut UNIT PRICE
per piece 11.56 31,836.24 35,015.24 38,517.92
6 pcs 69.36 86,145.12 94,745.76 104,248.08
12 pcs 138.71 194,748.84 214,168.24 235,668.29
D/W Chocolate glaze DOUGHTNUT
per piece 13.91 38,308.14 42,133.39 46,348.12
6 pcs 83.48 103,682.16 114,033.68 125,470.44
12 pcs 166.96 234,411.84 257,786.24 283,665.04
Over Dough
per piece 6.45 17,763.30 19,537.05 21,491.40
6 pcs 38.72 48,090.24 52,891.52 58,196.16
12 pcs 77.45 108,739.80 119,582.80 131,587.55
Fruity jam Doughnut
per piece 21.57 59,403.78 65,335.53 71,871.24
6 pcs 129.42 160,739.64 176,787.72 194,518.26
12 pcs 258.85 363,425.40 399,664.40 439,786.15
Matcha Glazed Doughnut
per piece 12.92 35,581.68 39,134.68 43,049.44
6 pcs 77.49 96,242.58 105,851.34 116,467.47
12 pcs 154.99 217,605.96 239,304.56 263,328.01

Manga Cheese Smothie

12oz 22.77 62,708.58 68,970.33 75,869.64
16oz 30.36 37,707.12 41,471.76 45,631.08
22oz 41.75 58,617.00 64,462.00 70,933.25
Chocolate coffee
12oz 27.88 76,781.52 84,448.52 92,896.16
16oz 37.18 46,177.56 50,787.88 55,881.54
22oz 51.12 71,772.48 78,929.28 86,852.88
TOTAL 2,150,488.98 2,365,041.92 2,602,278.12
MENT
Year 3 Year 4 Year 5
2021 2022 2023

YEARLY YEARLY YEARLY EMPLOYEE’S RATE/HOUR

3,782,381.00 4,160,525.00 4,576,566.00 GENERAL MANAGER 900.00

662,235.00 728,425.00 801,290.00
PRODUCTION MANAGER 700.00
4,444,616.00 4,888,950.00 5,377,856.00
OPERATION MANAGER 700.00
MARKETING MANAGER 700.00
2,602,278.12 2,862,431.70 3,148,682.58 ACCOUNTING MANAGER 700.00
1,842,337.88 2,026,518.30 2,229,173.42

0.00 0.00 0.00

0.00 0.00 0.00 TOTAL
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00

0.00 0.00 0.00 5 years deprecia

0.00 0.00 0.00 Straight line
Initial cost
0.00 0.00 0.00 0.00
1,842,337.88 2,026,518.30 2,229,173.42 year 1
552,701.36 607,955.49 668,752.03 year 2
year 3
1,289,636.5 1,418,562.8 1,560,421.4 year 4
year 5
Initial cost
0.00
year 1
year 2
year 3
year 4
year 5
Current ratio
Year 4 Year 5 year current assets
2022 2023 1
10.00% 10.00% 2018 ###
7,187.00 7,906.00 2019 ###
0.00 0.00 2020 ###
3% 3% 2021 ###
 2022 ###

7,187.00 7,906.00
Quick ratio
year current assets
3,665.00 4,032.00 1
1,653.00 1,818.00 2018 ###
1,869.00 2,056.00 2019 ###
2020 ###
3,665.00 4,032.00 2021 ###
1,653.00 1,818.00 2022 ###
1,869.00 2,056.00
Gross Profit ratio
3,665.00 4,032.00 year gross profit
1,653.00 1,818.00 1
1,869.00 2,056.00 2018 ###
- - 2019 ###
3,665.00 4,032.00 2020 ###
1,653.00 1,818.00 2021 ###
1,869.00 2,056.00 2022 ###

3,665.00 4,032.00
1,653.00 1,818.00 Operation rati
1,869.00 2,056.00 year operating expens

2018 YEAR1
3,665.00 4,032.00 2019 YEAR2
1,653.00 1,818.00 2020 YEAR3

1,869.00 2,056.00 2021 YEAR4

2022 YEAR5

3,665.00 4,032.00
1,653.00 1,818.00
1,869.00 2,056.00 Return on Assets

year net profit

1
2018 1,065,738.11

17 17 2019 1,172,066.06
150 150 2020 1,289,636.52
300 300 2021 ###
2022 ###
28 28
150 150
300 300 Return on Partner's Equit
year net profit
 17 17 1
95 95 2018 ###
180 180 2019 ###
2020 ###
28 28 2021 ###
150 150 2022 ###
300 300

28 28
150 150 Debt ratio
300 300 year total liabilities
1
2018 456,744.91
35 35 2019 502,314.02
50 50 2020 552,701.36
65 65 2021 607,955.49
0 0 2022 668,752.03
45 45
55 55 Debt to equity ratio
75 75 year total liabilities
1
2018 456,744.91
62,305.00 68,544.00 2019 502,314.02
247,950.00 272,700.00 2020 552,701.36
560,700.00 616,800.00 2021 607,955.49
2022 668,752.03
102,620.00 112,896.00
247,950.00 272,700.00 Equity ratio
560,700.00 616,800.00 year total equity
1
62,305.00 68,544.00 2018 ###
157,035.00 172,710.00 2019 ###
336,420.00 370,080.00 2020 ###
2021 ###
102,620.00 112,896.00 2022 ###
247,950.00 272,700.00
560,700.00 616,800.00

102,620.00 112,896.00
247,950.00 272,700.00
560,700.00 616,800.00
4,160,525.00 4,576,566.00

128,275.00 141,120.00
 82,650.00 90,900.00
121,485.00 133,640.00

164,925.00 181,440.00
90,915.00 99,990.00
140,175.00 154,200.00
728,425.00 801,290.00

42,367.40 46,609.92
114,652.08 126,096.48
259,248.99 285,187.76

50,980.15 56,085.12
137,992.44 151,766.64
312,048.24 343,269.76

23,639.25 26,006.40
64,004.16 70,392.96
144,754.05 159,237.20

79,054.05 86,970.24
213,931.26 235,285.56
483,790.65 532,195.60

47,351.80 52,093.44
128,090.97 140,876.82
289,676.31 318,659.44

EMPLOYEE’S NO OF WORKERSDAILY (8 HOURS)

83,452.05 91,808.64 Manager 1 512.00

50,185.08 55,194.48
Baker 1 450.00
78,030.75 85,838.00
Cashier 1 350.00

102,180.20 112,412.16 Crew 1 250.00

61,458.54 67,593.24
95,543.28 105,102.72
2,862,431.70 3,148,682.58
TOTAL
ANNUAL PAY
147,456.00

271,440.00
Annual Gross profit rat

100,800.00 Gross profit

72,000.00

The gross profit indexe

Gross profit indexes

591,696.00
Gross profit ratio

Interpretation:

Annual net profit marg

Net profit

The net profit margin i

Net profit
Net profi
 SSS HDMF PHC HALF MONTH MONTHLY PAY ANNUAL PAY

581.20 100.00 175.00 10,371.90 20,743.80 248,925.60

581.20 100.00 175.00 7,971.90 15,943.80 191,325.60

581.20 100.00 175.00 7,971.90 15,943.80 191,325.60

581.20 100.00 175.00 7,971.90 15,943.80 191,325.60
581.20 100.00 175.00 7,971.90 15,943.80 191,325.60

2,906.00 500.00 875.00 1,014,228.00

5 years depreciation
Straight line
Life of asset(years):
Salvage value(Peso)
Annual depreciation
5
0.00
0.00 equipment
0.00
0.00
0.00
Life of asset(years):
Salvage value(Peso)
Annual depreciation
5
0.00 furniture
0.00
0.00
0.00
0.00
Current ratio
current liabilities ratio The current ratio indicates the ability to pay current obligations. The ratio expres
2 (1/2)
456,744.91 4.32
502,314.02 6.15
552,701.36 7.74
607,955.49 9.14
 668,752.03 10.36

Quick ratio
inventories current liabilities ratio
2 3 (1-2)/3
0.00 456,744.91 4.32 The quick ratio or acid test ratio measures immediate short-term liqui
0.00 502,314.02 6.15
0.00 552,701.36 7.74
0.00 607,955.49 9.14
0.00 668,752.03 10.36

Gross Profit ratio

Net sales ratio

2 (1/2) The gross profit margin measures profit generated by each peso of sales. Witho
3,672,972.00 0.4145
4,039,422.00 0.4145
4,444,616.00 0.4145
4,888,950.00 0.4145
5,377,856.00 0.4145

Operation ratio
operating expenses net sales ratio
1 2 1/2*100 The operating ratio measures the efficiency of a company's managem
0.00 3,672,972.00 0.00
0.00 4,039,422.00 0.00
0.00 4,444,616.00 0.00
0.00 4,888,950.00 0.00
0.00 5,377,856.00 0.00

Return on Assets

average total assets

ratio
2 (1/2)
1,972,483.02 0.54 The rate of return on assets measures overall profitability of assets. The higher
3,090,118.19 0.38
4,280,142.05 0.30
5,553,958.99 0.26
6,925,176.92 0.23

Return on Partner's Equity The rate of return on owner’s equity measures profitability of owner’s investmen
average owner's equity ratio
 2 (1/2)
1,236,241.51 0.86 ### 3,685,130.12 4,917,050.52 6,239,567.95
2,531,300.61 0.46
3,685,130.12 0.35 500,000.00
4,917,050.52 0.29 ###
6,239,567.95 0.25 ###

Debt ratio
total assets ratio A lower debt ratio usually implies a more stable business with the potential of lo
2 (1/2)
1,972,483.02 0.23
3,090,118.19 0.16
4,280,142.05 0.13
5,553,958.99 0.11
6,925,176.92 0.10

Debt to equity ratio

total equity ratio The debt to equity ratio shows the percentage of company financing that comes
2 (1/2)
1,236,241.51 0.37
2,531,300.61 0.20
3,685,130.12 0.15
4,917,050.52 0.12
6,239,567.95 0.11

Equity ratio
total assets ratio
2 (1/2) The equity ratio is an investment leverage or solvency ratio that measures the a
1,972,483.02 0.63
3,090,118.19 0.82
4,280,142.05 0.86
5,553,958.99 0.89
6,925,176.92 0.90
 The working capital turnover measures the depletion of working capit

Philhealth contribution 2.75% 2018 HDMF SSS

MONTHLY ANNUAL PAY
12,288.00 147,456.00
10,800.00 271,440.00

8,400.00 100,800.00
6,000.00 72,000.00
0.00
0.00
0.00
591,696.00 0.00 0.00 0.00 0.00
Annual Gross profit ratio with trend analysis
Year1 Year2 Year3 Year4 Year5
0.00 0.00 0.00 0.00 0.00

The gross profit indexes and ratios assuming 2018 as the base year(i.e 100%) would be:
Year1 Year2 Year3 Year4 Year5
100 110 121 133 146
1.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Interpretation:
using 2018 as the base data, the business
has been registering an upward trend analysis in its gross profit

Annual net profit margin ratio with trend analysis

Year1 Year2 Year3 Year4 Year5
0.00 0.00 0.00 0.00 0.00

The net profit margin indexes and ratios assuming 2018 as the base year(i.e 100%) would be:
Year1 Year2 Year3 Year4 Year5
100 148 193 243 298
1.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

591,696.00
average acid test ratios
formula Year1 Year2
quick asset(except inventory)/current liabilities
current asset 1,972,483.02 3,090,118.19
current liabilities 456,744.91 502,314.02
Ratios 4.3185659962 6.151765721

average solvency ratio

formula Year1 Year2
net income+depreciation/current +non current liabilities
net income+depreciation 0.00 0.00
current +non current liabilities 456,744.91 502,314.02
Ratios 0 0
0.00 0.00
obligations. The ratio expresses the relationship of current assets to current liabilities. It represents the amount of cur
s immediate short-term liquidity. The ratio represents the amount of quick assets available for every peso of current li

y each peso of sales. Without an adequate gross margin, a company will be unable to pay its operating and other ex

cy of a company's management by comparing operating expense to net sales. The smaller the ratio, the greater the

ability of assets. The higher the ROA number, the better, because the company is earning more money on less invest

ability of owner’s investment by revealing how much profit a company generates with the money shareholders have
ness with the potential of longevity because a company with lower ratio also has lower overall debt. Each industry ha

mpany financing that comes from creditors and investors. A higher debt to equity ratio indicates that more creditor fin

cy ratio that measures the amount of assets that are financed by owners' investments by comparing the total equity i
e depletion of working capital to the generation of sales over a given period. This provides some useful information a

SSS

0.00
 Year3 Year4 Year5

### ### ###

### ### ###
7.744041 9.1354697 10.355373

Year3 Year4 Year5

0.00 0.00 0.00

### ### ###
0 0 0
0.00 0.00 0.00
nts the amount of current assets available for every peso of current liability. The higher the current ratio, the more ca
very peso of current liability. If quick ratio is higher, company may keep too much cash on hand or have a problem co

perating and other expenses and build for the future. In general, a company's gross profit margin should be stable. I

ratio, the greater the organization's ability to generate profit if revenues decrease.

money on less investment.

y shareholders have invested. If a company's current assets do not exceed its current liabilities, then it may run into
debt. Each industry has its own benchmarks for debt, but .5 is reasonable ratio.

that more creditor financing (bank loans) is used than investor financing (shareholders). A lower debt to equity ratio u

aring the total equity in the company to the total assets. Equity financing in general is much cheaper than debt financ
e useful information as to how effectively a company is using its working capital to generate sales. The working capit
rent ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company woul
or have a problem collecting its accounts receivable. Higher quick ratio is needed when the company has difficulty b

in should be stable. It should not fluctuate much from one period to another, unless the industry it is in has been und

, then it may run into trouble paying back creditors in the short term.
r debt to equity ratio usually implies a more financially stable business.

aper than debt financing because of the interest expenses related to debt financing. Companies with higher equity ra
es. The working capital turnover ratio is used to analyze the relationship between the money used to fund operations
hat the company would be unable to pay off its obligations if they came due at that point.
mpany has difficulty borrowing on short-term notes. A quick ratio higher than 1:1 indicates that the business can mee

y it is in has been undergoing drastic changes which will affect the costs of goods sold or pricing policies.
s with higher equity ratios should have less financing and debt service costs than companies with lower ratios.
sed to fund operations and the sales generated from these operations. In a general sense, the higher the working cap
he business can meet its current financial obligations with the available quick funds on hand. A quick ratio lower than

g policies.
th lower ratios.
higher the working capital turnover, the better because it means that the company is generating a lot of sales compar
quick ratio lower than 1:1 may indicate that the company relies too much on inventory or other assets to pay its shor
a lot of sales compared to the money it uses to fund the sales.
assets to pay its short-term liabilities.
 BALANCE SHEET
Year 1 Year 2 Year 3
2019 2020 2021
ASSETS
Cash 1,952,483.02 3,090,118.19 4,280,142.05

Petty cash fund 20,000.00

Total current assets 1,972,483.02 3,090,118.19 4,280,142.05
Noncurrent assets
Property and equipment
Cleaning supply
office supply
kitchen tools

Furniture and fixtures

depreciation 0.00 0.00 0.00

Total noncurrent assets 0.00 0.00 0.00
TOTAL ASSETS 1,972,483.02 3,090,118.19 4,280,142.05
LIABILITIES
INCOME TAX 456,744.91 502,314.02 552,701.36
TOTAL LIABILITIES 456,744.91 502,314.02 552,701.36
PARTNERS' EQUITY
Partner's A 303,147.62 517,560.83 745,488.14
Partner's B 303,147.62 517,560.83 745,488.14
Partner's C 303,147.62 517,560.83 745,488.14
Partner's D 303,147.62 517,560.83 745,488.14
Partner's E 303,147.62 517,560.83 745,488.14
Total partners' capital 1,515,738.11 2,587,804.17 3,727,440.69
TOTAL LIABILITIES AND PARTNERS' EQUITY 1,972,483.02 3,090,118.19 4,280,142.05

0.0 0.0 0.0

 Year 4 Year 5
2022 2023

REVENUE
5,553,958.99 6,925,176.92

5,553,958.99 6,925,176.92

0.00
2% 0 0 0
2% 0 0 0
2% 0 0 0

0.00 0.00
0.00 0.00 2018 303,147.62 303,147.62 303,147.62
5,553,958.99 6,925,176.92 2019 517,560.83 517,560.83 517,560.83
2020 745,488.14 745,488.14 745,488.14
607,955.49 668,752.03 2021 989,200.70 989,200.70 989,200.70
607,955.49 668,752.03 2022 1,251,284.98 1,251,284.98 1,251,284.98

989,200.70 1,251,284.98
989,200.70 1,251,284.98

989,200.70 1,251,284.98
989,200.70 1,251,284.98
989,200.70 1,251,284.98 ₱1,437.00
4,946,003.50 6,256,424.89
5,553,958.99 6,925,176.92 5,055.00 ₱840.00
0.0 0.0
4,475.00 ₱1,400.00

1,500.00 ₱855.00

5,645.00 ₱540.00

11,395.00 ₱800.00

₱900.00
60,000
₱325.00
14,063.90

3,600.00

15,000
120733.9
395

241862.8
 0
0
0

303,147.62 303,147.62
517,560.83 517,560.83
745,488.14 745,488.14

989,200.70 989,200.70
1,251,284.98 1,251,284.98
 DANCE LIFTING
STATEMENT OF CASH FLOW
FOR THE YEAR 2018-2022
2019 2020 2021
OPERATING ACTIVITIES
Net Income 1,065,738.11 1,172,066.06 1,289,636.52
Add depreciation & amortization, noncash charges to income 0.00 0.00 0.00
Decrease (increase) in current assets:
Petty Cash Fund -20,000.00

Increase (decrease) in current liabilities:

INCOME TAX 456,744.91 502,314.02 552,701.36
- -
Cash Flow From Operating Activities 1,502,483.02 1,674,380.08 1,842,337.88

INVESTING ACTIVITIES
Property and equipment 0.00
Cleaning supply 0.00
office supply 0.00
Kitchen tools -

Furniture and fixtures 0.00

FINANCING ACTIVITIES
Initial Partners' Capital 500,000.00 -436,744.91 -502,314.02
Partners' Withdrawal -50,000.00 -100,000.00 -150,000.00
Cash Flow From Financing Activities 450,000.00 -536,744.91 -652,314.02

Increase (decrease) in cash 1,952,483.02 1,137,635.17 1,190,023.86

Cash at beginning of period 1,952,483.02 3,090,118.19

CASH AT THE END OF PERIOD 1,952,483.02 3,090,118.19 4,280,142.05

TOTAL LIABILITIES AND PARTNERS' EQUITY 1972483.02 3090118.194 4280142.05

0 0.00 0.00

1,515,738.11 2,587,804.17
 2022 2023

1,418,562.81 1,560,421.39
0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00

607,955.49 668,752.03
- -
2,026,518.30 2,229,173.42

-552,701.36 -607,955.49
-200,000.00 -250,000.00
-752,701.36 -857,955.49

1,273,816.94 1,371,217.93
4,280,142.05 5,553,958.99

5,553,958.99 6,925,176.92

5553958.986 6925176.916
0.00 0.00

3,727,440.69 4,946,003.50
0.00
0.00
0.00
 STATEMENT OF CHANGES IN PARTNER'S EQUITY
FOR THE YEAR 2019-2023
2019 Partner's A Partner's B Partner's C Partner's D
20% 20% 20% 20%
Beginning Capital Balance 100,000.00 100,000.00 100,000.00 100,000.00
Add: Additional Investment 0 0 0 0
Net Income 213,147.62 213,147.62 213,147.62 213,147.62
Total 313,147.62 313,147.62 313,147.62 313,147.62
Less: Withdrawals 10,000.00 10,000.00 10,000.00 10,000.00
Ending Capital 303,147.62 303,147.62 303,147.62 303,147.62

2020 Partner's A Partner's B Partner's C Partner's D

20% 20% 20% 20%
Beginning Capital Balance 303,147.62 303,147.62 303,147.62 303,147.62
Add: Additional Investment 0 0 0 0
Net Income 234,413.21 234,413.21 234,413.21 234,413.21
Total 537,560.83 537,560.83 537,560.83 537,560.83
Less: Withdrawals 20,000.00 20,000.00 20,000.00 20,000.00
Ending Capital 517,560.83 517,560.83 517,560.83 517,560.83

2021 Partner's A Partner's B Partner's C Partner's D

20% 20% 20% 20%
Beginning Capital Balance 517,560.83 517,560.83 517,560.83 517,560.83
Add: Additional Investment 0 0 0 0
Net Income 257,927.30 257,927.30 257,927.30 257,927.30
Total 775,488.14 775,488.14 775,488.14 775,488.14
Less: Withdrawals 30,000.00 30,000.00 30,000.00 30,000.00
Ending Capital 745,488.14 745,488.14 745,488.14 745,488.14

2022 Partner's A Partner's B Partner's C Partner's D

20% 20% 20% 20%
Beginning Capital Balance 745,488.14 745,488.14 745,488.14 745,488.14
Add: Additional Investment 0 0 0 0
Net Income 283,712.56 283,712.56 283,712.56 283,712.56
Total 1,029,200.70 1,029,200.70 1,029,200.70 1,029,200.70
Less: Withdrawals 40,000.00 40,000.00 40,000.00 40,000.00
Ending Capital 989,200.70 989,200.70 989,200.70 989,200.70

2023 Partner's A Partner's B Partner's C Partner's D

20% 20% 20% 20%
Beginning Capital Balance 989,200.70 989,200.70 989,200.70 989,200.70
Add: Additional Investment 0 0 0 0
Net Income 312,084.28 312,084.28 312,084.28 312,084.28
Total 1,301,284.98 1,301,284.98 1,301,284.98 1,301,284.98
Less: Withdrawals 50,000.00 50,000.00 50,000.00 50,000.00
Ending Capital 1,251,284.98 1,251,284.98 1,251,284.98 1,251,284.98
TY

Partner's E TOTAL
20% 100%
100,000.00 500,000.00
0 0.00
213,147.62 1,065,738.11
313,147.62 1,565,738.11
10,000.00 50,000.00 Partner's A 100,000.00
303,147.62 1,515,738.11 Partner's B 100,000.00
Partner's C 100,000.00
Partner's E TOTAL Partner's D 100,000.00
20% 100% Partner's E 100,000.00
303,147.62 1,515,738.11
0 0.00 1065738 1172066.056 1289637 1418563 1560421
234,413.21 1,172,066.06
537,560.83 2,687,804.17
20,000.00 100,000.00
517,560.83 2,587,804.17

Partner's E TOTAL
20% 100%
517,560.83 2,587,804.17
0 0.00
257,927.30 1,289,636.52
775,488.14 3,877,440.69
30,000.00 150,000.00
745,488.14 3,727,440.69

Partner's E TOTAL
20% 100%
745,488.14 3,727,440.69
0 0.00
283,712.56 1,418,562.81
1,029,200.70 5,146,003.50
40,000.00 200,000.00
989,200.70 4,946,003.50

Partner's E TOTAL
20% 100%
989,200.70 4,946,003.50
0 0.00
312,084.28 1,560,421.39
1,301,284.98 6,506,424.89
 50,000.00 250,000.00
1,251,284.98 6,256,424.89
 2019 2020 2021
Net Income 1,065,738.11 1,172,066.06 1,289,636.52
Return on Investment =
Total Assets 500,000.00 2,531,300.61 3,685,130.12
(2018-2019 Formula) 2.13
Net Income 1,172,066.06 1,289,636.52
Return on Investment =
2,531,300.61 3,685,130.12
Ave. Investment 46.30% 35.00%

year 1 year 2 year 3

Ave. Investment 1,972,483.02 3,090,118.19 4,280,142.05
 2022 2023

1,418,562.81 1,560,421.39
4,917,050.52 6,239,567.95 5,062,601.21 7,370,260.24 9,834,101.04

1,418,562.81 1,560,421.39
4,917,050.52 6,239,567.95
28.85% 25.01%

year 4 year 5
5,553,958.99 6,925,176.92
12,479,135.90 6,925,176.92
 Payback Period
Business name
PAYBACK PERIOD SCH
Year
Year 1
Year 2
Year 3
Year 4
Year 5

net income 1,065,738.1

Depreciation- equipment 0.00
Depreciation- furniture 0.00
1,065,738.1
ack Period
Business name
PAYBACK PERIOD SCHEDULE
Annual Cash Inflows Solution Payback Period
1,065,738.11 500,000.00
1
1,172,066.06 1,065,738.11
1,289,636.52 -565,738.11
1,418,562.81 1,172,066.06
1
1,560,421.39 -1,737,804.17

-1,737,804.17
-1.3475147055
1,289,636.52
0.6524852945

1,172,066.1 1,289,636.5 1,418,562.8 1,560,421.4

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
1,172,066.1 1,289,636.5 1,418,562.8 1,560,421.4