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This document contains pro forma balance sheets, profit and loss statements, and cash flow statements for 3 years for a business. The balance sheets show total assets decreasing from PHP 2.1 million in Year 1 to PHP 490,040 in Year 3, while retained earnings increase from a loss of PHP 27,680 to a gain of PHP 178,159 over the same period. The profit and loss statements project sales growing from PHP 584,000 in Year 1 to PHP 706,640 in Year 3, with net profits increasing from PHP 99,308 to PHP 124,491. The cash flow statements estimate a positive cash balance each year, growing from PHP 195,358 in Year 1 to PHP 417,648 in Year 3.

Uploaded by

Iel Kenzo
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
30 views

Example Lang

This document contains pro forma balance sheets, profit and loss statements, and cash flow statements for 3 years for a business. The balance sheets show total assets decreasing from PHP 2.1 million in Year 1 to PHP 490,040 in Year 3, while retained earnings increase from a loss of PHP 27,680 to a gain of PHP 178,159 over the same period. The profit and loss statements project sales growing from PHP 584,000 in Year 1 to PHP 706,640 in Year 3, with net profits increasing from PHP 99,308 to PHP 124,491. The cash flow statements estimate a positive cash balance each year, growing from PHP 195,358 in Year 1 to PHP 417,648 in Year 3.

Uploaded by

Iel Kenzo
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Pro Forma Balance Sheet

Year 1

Year 2

Year 3

Cash

PHP 600,000.00

PHP 296,358.00

PHP 417,648.00

Inventory

PHP 847,000.00

PHP 23,293.00

PHP 25,622.00

Other Current Assets

PHP 130,918.00

PHP 0.00

PHP 0.00

Total Current Assets

PHP 1,577,918.00

PHP 319,651.00

PHP 443,270.00

PHP 500,000.00

PHP 61,170.00

PHP 63,170.00

PHP 10,000.00

PHP 10,900.00

PHP 16,400.00

Assets
Current Assets

Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets

PHP 510,000.00

PHP 50,270.00

PHP 46,770.00

PHP 2,087,918.00

PHP 369,921.00

PHP 490,040.00

Year 1

Year 2

Year 3

Accounts Payable

PHP 31,974.00

PHP 31,947.00

PHP 34,836.00

Current Borrowing

PHP 6,700.00

PHP 3,400.00

PHP 100.00

PHP 0.00

PHP 0.00

PHP 0.00

Subtotal Current Liabilities

PHP 38,674.00

PHP 35,347.00

PHP 34,936.00

Long-term Liabilities

PHP 20,000.00

PHP 16,415.00

PHP 12,454.00

Total Liabilities

PHP 58,674.00

PHP 51,762.00

PHP 47,390.00

Paid-in Capital

PHP 140,000.00

PHP 140,000.00

PHP 140,000.00

Retained Earnings

(PHP 27,680.00)

PHP 71,628.00

PHP 178,159.00

PHP 99,308.00

PHP 106,530.00

PHP 124,491.00

Total Capital

PHP 211,628.00

PHP 318,159.00

PHP 442,650.00

Total Liabilities and Capital

PHP 270,303.00

PHP 369,921.00

PHP 490,040.00

Net Worth

PHP 211,628.00

PHP 318,159.00

PHP 442,650.00

Total Assets
Liabilities and Capital
Current Liabilities

Other Current Liabilities

Earnings

PHP 7,324,963.00
PHP 3,000,000

PHP 2,594,831.00

PHP 3,450,626.00

Pro Forma Profit and Loss


Year 1

Year 2

Year 3

Sales

PHP 584,000.00

PHP 642,400.00

PHP 706,640.00

Direct Cost of Sales

PHP 204,400.00

PHP 224,840.00

PHP 247,324.00

PHP 0.00

PHP 0.00

PHP 0.00

Total Cost of Sales

PHP 204,400.00

PHP 224,840.00

PHP 247,324.00

Gross Margin

PHP 379,600.00

PHP 417,560.00

PHP 459,316.00

PHP 0.65

PHP 0.65

PHP 0.65

PHP 124,600.00

PHP 143,800.00

PHP 155,144.00

PHP 25,800.00

PHP 27,600.00

PHP 31,000.00

Other

Gross Margin %
Expenses
Payroll
Sales and Marketing and Other
Expenses
Depreciation

PHP 5,400.00

PHP 5,500.00

PHP 5,500.00

Rent

PHP 48,400.00

PHP 52,800.00

PHP 52,800.00

Rent

PHP 6,000.00

PHP 6,000.00

PHP 6,000.00

Maintenance

PHP 5,840.00

PHP 6,424.00

PHP 7,066.00

Utilities/Phone

PHP 9,000.00

PHP 9,500.00

PHP 10,000.00

PHP 18,690.00

PHP 21,570.00

PHP 23,272.00

PHP 0.00

PHP 0.00

PHP 0.00

Total Operating Expenses

PHP 243,730.00

PHP 273,194.00

PHP 290,782.00

Profit Before Interest and Taxes

PHP 135,870.00

PHP 144,366.00

PHP 168,534.00

EBITDA

PHP 141,270.00

PHP 149,866.00

PHP 174,034.00

Payroll Taxes
Other

Interest Expense

PHP 2,821.00

PHP 2,326.00

PHP 1,618.00

Taxes Incurred

PHP 33,740.00

PHP 35,510.00

PHP 42,424.00

Net Profit

PHP 99,308.00

PHP 106,530.00

PHP 124,491.00

17.00%

16.58%

17.62%

Net Profit/Sales

Pro Forma Cash Flow


Year 1

Year 2

Year 3

Cash Sales

584,000.00

642,400.00

706,640.00

Subtotal Cash from Operations

584,000.00

642,400.00

706,640.00

Sales Tax, VAT, HST/GST Received

0.00

0.00

0.00

New Current Borrowing

0.00

0.00

0.00

New Other Liabilities (interest-free)

0.00

0.00

0.00

New Long-term Liabilities

0.00

0.00

0.00

Sales of Other Current Assets

0.00

0.00

0.00

Sales of Long-term Assets

0.00

0.00

0.00

New Investment Received

0.00

0.00

0.00

584,000.00

642,400.00

706,640.00

Year 1

Year 2

Year 3

Cash Spending

124,600.00

143,800.00

155,144.00

Bill Payments

327,865.00

388,715.00

420,945.00

Subtotal Spent on Operations

452,465.00

532,515.00

576,089.00

0.00

0.00

0.00

3,300.00

3,300.00

3,300.00

Other Liabilities Principal Repayment


Long-term Liabilities Principal
Repayment

0.00

0.00

0.00

0.00

3,585.00

3,961.00

Purchase Other Current Assets

0.00

0.00

0.00

Purchase Long-term Assets

0.00

2,000.00

2,000.00

Dividends

0.00

0.00

0.00

Subtotal Cash Spent

455,765.00

541,400.00

585,350.00

Net Cash Flow

128,235.00

101,000.00

121,290.00

Cash Balance

195,358.00

296,358.00

417,648.00

Cash Received
Cash from Operations

Additional Cash Received

Subtotal Cash Received


Expenditures
Expenditures from Operations

Additional Cash Spent


Sales Tax, VAT, HST/GST Paid Out
Principal Repayment of Current
Borrowing

PHP 412,082.00

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