FINANCE

Direct Materials Price Total Gram Needed D*C

Pansit-pansitan ₱ 20.00 360 0.05556 ₱ 20
Calamansi ₱ 120.00 1280 0.09375 ₱ 120
Wash sugar ₱ 90.00 960 0.09375 ₱ 90

Direct Labor Daily Rate Hrs. of Work Daily Rate/N Total Production
Cook ₱ 385.00 8 ₱ 48.13 96
Helper ₱ 385.00 8 ₱ 48.13 96
Total ₱ 770.00

Utilities Price Days of Business P/DoB Total Production

Electricity ₱ 500.00 26 ₱ 19.23 96
Water ₱ 319.80 26 ₱ 12.30 96
Rent ₱ 1,500.00 26 ₱ 57.69 96

Packaging Cost
Pieces
Plastic Bottle ₱ 429.00 100 ₱ 4.29
Sticker ₱ 99.00 100 ₱ 0.99
Total ₱ 5.28

Variable Cost
Direct Materials ₱ 2.40
Direct Labor ₱ 1.00
Total VC ₱ 3.40

Fixed Cost ₱ 0.93

Total Cost ₱ 4.33

Packaging Cost ₱ 5.28

Unit Cost ₱ 9.61

Profit Margin of 55% ₱ 5.29

Selling Price ₱ 14.9
Total of Production
96 ₱ 0.21
96 ₱ 1.25
96 ₱ 0.94

Total ₱ 2.40

Labor Cost per Piece

₱ 0.50
₱ 0.50
₱ 1.00

P/DoB / TP
₱ 0.20
₱ 0.13
₱ 0.60
₱ 0.93 <Fixed Cost
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 MONTHLY SALES FORECAST
MAR APR MAY JUN
2340 2410 2483 2557
₱ 35,100 ₱ 36,153 ₱ 37,238 ₱ 38,355

FOUR YEARS SALES FORECAST

2024 2025 2026 2027
25988 31186 38982 50677
₱ 389,820.00 ₱ 467,784.00 ₱ 584,730.00 ₱ 760,149.00

MAR APR MAY JUN

PROJECT SALES 2340 2410 2483 2557
END INV. 200 100 100 100
TOTAL 2540 2510 2583 2657
BEG INV. 100 100 100 100
REQ PROD. 2440 2410 2483 2557
TOTAL ₱ 36,600.00 ₱ 36,153.00 ₱ 37,237.59 ₱ 38,354.72

MAR APR MAY JUN

REQ PROD. 2,440 2,410 2,483 2,557
COST IN PESO ₱ 36,600.00 ₱ 36,150.00 ₱ 37,245.00 ₱ 38,355.00
PAY FRO CUR MON S ₱ 36,600.00 ₱ 36,150.00 ₱ 37,245.00
PAY FRO PREV MON S ₱ 36,150.00 ₱ 37,245.00
PAY FRO 2 PREV MON S
TOTAL PAY PURCHASES

2024 2025
Income Statement
Sales 389,820 467,784
Sales Discounts 7,500 10,000
Net Sales 382,320 457,784
Cost of Sales

Merch beg 15,000 18,000

Purchases 23,120 27,744
Freight In 4,000 4,800
Total Purchases 27,120 32,544
Total Goods Available for sale 42,120 50,544
Merch ending 16,500 25,620 19,800 30,744
Gross Profit 356,700 427,040
Operating Expenses
Salaries 100,100 100,100
Utilities 23,213 23,213
Rent 15,000 18,000
Advertisement 15,000 18,000
Freight Out 4,000 4,800
Depreciation 6,659 7,991
Taxes and Licenses 4,800 4,800
Miscellaneous 3,000 171,772 3,600 180,504

Net Income 184,928 246,536

Capitalization
Estimate cost of Equipment ₱ 27,530.00
Est Inv req bas 2mts sales fcst ₱ 72,753.00
Espense 1st 2mnths operation ₱ 33,464.00
20% miscellaneous ₱ 3,600.00
TOTAL ₱ 137,347.00

Description Unit Quantity Unit Cost Total

Casserole 2 pcs ₱ 250.00 ₱ 500.00
Gas Stove 1 pc ₱ 1,200.00 ₱ 1,200.00
Gas Stove 1 pc ₱ 1,100.00 ₱ 1,100.00
Refrigerator 1 pc ₱ 8,000.00 ₱ 8,000.00
Squeezer 1 pc ₱ 140.00 ₱ 140.00
Beverage Dispenser 1 pc ₱ 500.00 ₱ 500.00
Fabric Strainer 2 pcs ₱ 90.00 ₱ 180.00
Knife 2 pcs ₱ 140.00 ₱ 280.00
Chopping Board 2 pcs ₱ 150.00 ₱ 300.00
Measuring Cup 3 pcs ₱ 90.00 ₱ 270.00
Ladle 1 pc ₱ 120.00 ₱ 120.00
Spoon Stirrer 2 pcs ₱ 80.00 ₱ 160.00
Motorcycle 1 pc ₱ 92,260.00 ₱ 92,260.00
TOTAL ₱ 104,120.00 ₱ 105,010.00

statement of changes in Equity 2024 2025 2026 2027

Beg, Cap. ₱ 137,347.00 ₱ 322,275.11 ₱ 568,811.44 ₱ 920,864.78
A: Net Income ₱ 184,928.11 ₱ 246,536.33 ₱ 352,053.33 ₱ 513,757.33
TOTAL End, Cap ₱ 322,275.11 ₱ 568,811.44 ₱ 920,864.78 ₱ 1,434,622.11

CASH FLOW
Sales ₱ 389,820.00 ₱ 467,784.00 ₱ 584,730.00 ₱ 760,149.00
Accounts Receivable 0 0 0 0

Cash Receipts ₱ 389,820.00 ₱ 467,784.00 ₱ 584,730.00 ₱ 760,149.00

Cash Dis COGS ₱ 25,620.00 ₱ 30,744.00 ₱ 36,893.00 ₱ 44,272.00
Expenses ₱ 171,771.89 ₱ 180,503.67 ₱ 185,783.67 ₱ 192,119.67
Withdrawal ₱ - ₱ - ₱ - ₱ -
PPE ₱ 27,530.00
Motorcycle Amortization ₱ 31,880.00 ₱ 22,800.00 ₱ 22,800.00
Total Cash Disbursements ₱ 256,801.89 ₱ 234,047.67 ₱ 245,476.67 ₱ 236,391.67

Net Increase in Cash ₱ 133,018.11 ₱ 233,736.33 ₱ 339,253.33 ₱ 523,757.33

A: Cash Beginning ₱ 137,347.00 ₱ 270,365.11 ₱ 504,101.44 ₱ 843,354.78
Cash Ending Balance ₱ 270,365.11 ₱ 504,101.44 ₱ 843,354.78 ₱ 1,367,112.11

Balance Sheet
ASSETS
Current Assets
Cash ₱ 270,365.11 ₱ 504,101.44 ₱ 843,354.78 ₱ 1,367,112.11
Inventory 16,500 19,800 23,760 28,512
Total Current Asset ₱ 286,865.11 ₱ 523,901.44 ₱ 867,114.78 ₱ 1,395,624.11
Non Current Asset
Equipment ₱ 105,010.00 ₱ 98,351.11 ₱ 90,360.44 ₱ 82,369.78
Accum. Dept. Eqt. ₱ 6,658.89 ₱ 7,990.67 ₱ 7,990.67 ₱ 7,990.67
Total Non-Current Asset ₱ 98,351.11 ₱ 90,360.44 ₱ 82,369.78 ₱ 74,379.11
TOTAL ASSETS ₱ 385,216.22 ₱ 614,261.89 ₱ 949,484.56 ₱ 1,470,003.22
LIABILITIES AND EQUITY

Liabilities
Accounts Payable ₱ 45,600.00 ₱ 22,800.00 ₱ -
Equity
Capital ₱ 322,275.11 ₱ 568,811.44 ₱ 920,864.78 ₱ 1,434,622.11
₱ 367,875.11 ₱ 591,611.44 ₱ 920,864.78 ₱ 1,434,622.11

-₱ 17,341.11 -₱ 22,650.44 -₱ 28,619.78 -₱ 35,381.11

JUL AUG SEP OCT NOV DEC TOTAL
2634 2713 2713 2713 2713 2713 25988
₱ 39,505 ₱ 40,691 ₱ 40,695 ₱ 40,695 ₱ 40,695 ₱ 40,695 ₱ 389,821

UNIT
PESO

JUL AUG SEPT OCT NOV DEC TOTAL

2634 2713 2713 2713 2713 2713 25988.0791293
100 100 100 100 100 100 1100
2734 2813 2813 2813 2813 2813 27088
100 100 100 100 100 100 1000
2634 2713 2713 2713 2713 2713 26088
₱ 39,505.36 ₱ 40,690.52 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 391,321.19

JUL AUG SEP OCT NOV DEC TOTAL

2,634 2,713 2,713 2,713 2,713 2,713 26,089
₱ 39,510.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 391,335.00
₱ 38,355.00 ₱ 39,510.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 350,640.00
₱ 38,355.00 ₱ 39,510.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 40,695.00 ₱ 314,040.00

2026 2027

584,730 760,149
10,000 10,000
574,730 750,149

21,600 25,920
33,293 39,952 ***unit price ba to? If not, adjust.
5,760 6,912
39,053 46,864
60,653 72,784
23,760 36,893 28,512 44,272
 537,837 705,877

100,100 100,100
23,213 23,213
18,000 18,000
21,600 25,920
5,760 6,912
7,991 7,991 ***should be same to the depreciation schedule
4,800 4,800
4,320 185,784 5,184 192,120

352,053 513,757

Life Span Year Monthly *** if march nagstart, dapat 10 months lang ang depreciation ng 2024
5 ₱ 100.00 ₱ 8.33
5 ₱ 240.00 ₱ 20.00
10 ₱ 110.00 ₱ 9.17
8 ₱ 1,000.00 ₱ 83.33
5 ₱ 28.00 ₱ 2.33
5 ₱ 100.00 ₱ 8.33
5 ₱ 36.00 ₱ 3.00
5 ₱ 56.00 ₱ 4.67
5 ₱ 60.00 ₱ 5.00
5 ₱ 54.00 ₱ 4.50
5 ₱ 24.00 ₱ 2.00
5 ₱ 32.00 ₱ 2.67
15 ₱ 6,150.67 ₱ 512.56
₱ 7,990.67 ₱ 665.89

2024 2025 2026

CASH FLOW
 NET INCOME 184,928 246,536 352,053
DEPRECIATI 6,659 7,991 7,991
191,587 254,527 360,044
OPERATING
INV -16,500 -3,300 -3,960
indirect ba AP ₱ 45,600.00 -₱ 22,800.00 -₱ 22,800.00
dapat? Di ba
pwedeng
₱ 77,480.00 direct lol

INVENSTING
PPE -₱ 105,010.00 0 0

FINANCING

CASH END 115,677 228,427 333,284

***total amount of ppe should be used, hindi yung DP lang

**not accounts payable, dapat ay non-current payable kasi ginamit sa pag purchase ng asset, should be whole amount then less
UNIT
PESO

COS
EI
GAS
BI
PURCH
ation schedule

g depreciation ng 2024

2027
 513,757
7,991
521,748

-4,752
₱ -

516,996

ld be whole amount then less the amortization for next years