MAJOR ASSUMPTIONS

• The business operates 6 days a week and is closed during Sundays.

• The price of the product is ₱10.00 by piece.
• Purchase of raw materials for production of finished goods increases by 2% annually.
• Purchase of packaging items increases by 2% annually.
• Purchase of promotional items is made once every year.
• Promotional expense increases by 2% annually.
• Utilities expense increases by 2% annually.
• Honorarium paid to each position holder increases by 2% every year.
• Freight In being yielded increases by 2% annually.
• Sanitary expense increases by 2% annually.
• Permits and licenses expense increases by 2% annually.
• Rent for business location paid monthly increases by 2% every year, constituting the 2% increase of sales
every year.
• Purchase of office equipment is made only in the first year of business operations.
• Office equipment is computed with an estimated useful life of 5 years.
• Purchase of office supplies is made once every year.
• Office supplies expense increases by 2% annually.
• Purchase of furniture and fixtures is made only in the first year of business operations.
• Furniture and fixtures are computed with an estimated useful life of 5 years.
• Purchase of kitchen equipment is made only in the first year of business operations.
• Kitchen equipment is computed with an estimated useful life of 5 years.
• Purchase of kitchen materials is made only in the first year of business operations.
• Load expense increases by 2% annually.
• LPG refill expense increases by 2% annually.
• The source of funds for the start-up cost is derived from each owner's personal savings.
• Depreciation expenses are computed in a straight line basis with each item having an estimated useful life
of 5 years.
• The initial capital requirement is yielded from the contributions of each partner in equal percentage.
• The production and inventory of finished goods is 300 pieces daily.
• There will be 12 months of production each year.
• Demand and Sales increases by 2% every year.
• No profit sharing will be done among partners during the 5 years period of business operations.
• Cash and Cash Equivalents account is composed of cash on hand and petty cash.
Table 1. Store Hours

Day Time
Monday 9:00AM-8:00PM
Tuesday 9:00AM-8:00PM
Wednesday 9:00AM-8:00PM
Thursday 9:00AM-8:00PM
Friday 9:00AM-8:00PM
Saturday 9:00AM-8:00PM

Table 2. Selling Price

Product’s Name Specification Price

Chewy Mochi per piece ₱10.00

Table 3. Raw Materials (2%)

Items Quantity Unit Total Monthly Year 1 Year 2 Year 3 Year 4 Year 5
Price Price
Glutinous Rice 2 kls. ₱214.00 ₱428.00 ₱10,272.00 ₱123,264.00 ₱125,729.28 ₱128,243.87 ₱130,808.74 ₱133,424.92
Flour
Corn Starch ¼ kl. 52.00 13.00 312.00 3,744.00 3,818.88 3,895.26 3,973.16 4,052.63
Sweetened ¾ kl. 277.00 207.75 4,986.00 59,832.00 61,028.64 62,249.21 63,494.20 64,764.08
Cocoa Powder
Powdered Sugar ¾ kl. 60.00 45.00 1,080.00 12,960.00 13,219.20 13,483.58 13,753.26 14,028.32
Butter 1 bar (200g) 50.00 50.00 1,200.00 14,400.00 14,688.00 14,981.76 15,281.40 15,587.02
Chocolate Filling 5 packs 48.00 240.00 5,760.00 69,120.00 70,502.40 71,912.45 73,350.70 74,817.71
Crushed Biscuit 2 packs 44.30 88.60 2,126.40 25,516.80 26,027.14 26,547.68 27,078.63 27,620.20
TOTAL ₱745.30 ₱1,072.35 ₱25,736.40 ₱308,836.8 ₱315,013.54 ₱321,313.8 ₱327,740.09 ₱334,294.88
0 1

Table 4. Packaging Expense (2%)

Items Quantity Unit Total Monthly Year 1 Year 2 Year 3 Year 4 Year 5
Price Price
3 ½ packs ₱50.00 ₱175.00 ₱4,200.00 ₱50,400.00 ₱51,408.00 ₱52,436.16 ₱53,484.88 ₱54,554.58
Wrapper (100 pcs each)
Sticker Paper 1 pack 15.00 15.00 360.00 4,320.00 4,406.40 4,494.53 4,584.42 4,676.11
(10 pcs each)
Box 20 pcs. 6.00 120.00 2,880.00 34,560.00 35,251.20 35,956.22 36,675.35 37,408.86
TOTAL ₱71.00 ₱310.00 ₱6,120.00 ₱89,280.00 ₱91,065.60 ₱92,886.91 ₱94,744.65 ₱96,639.55

Table 5. Promotional Expense (2%)

Items Quantity Unit Total Monthly Year 1 Year 2 Year 3 Year 4 Year 5
Price Price
Tarpaulin 1 (2 x 4) ₱200.00 ₱200.00 ₱200.00 ₱200.00 - ₱204.00 - ₱209.08
Ad spend 1 advertisement 60.00 60.00 240.00 2,880.00 - 2,996.35 - 3,117.40
TOTAL ₱260.00 ₱260.00 ₱440.00 ₱3,080.00 - ₱3,200.35 - ₱3,326.48

Table 6. Utilities Expense (2%)

Monthly Year 1 Year 2 Year 3 Year 4 Year 5

Water Bill ₱288.00 ₱3,456.00 ₱3,525.12 ₱3,595.62 ₱3,667.53 ₱3,740.88
Electricity Bill 500.00 6,000.00 6,120.00 6,242.04 6,367.25 6,494.59
TOTAL ₱788.00 ₱9,456.00 ₱9,645.12 ₱9,837.66 ₱10,034.78 ₱10,235.47
Table 7. Honorarium Expense (2%)

Monthly Year 1 Year 2 Year 3 Year 4 Year 5

Manager (1) ₱8,000.00 ₱96,000.00 ₱97,920.00 ₱99,878.04 ₱101,875.97 ₱103,913.49
Bookkeeper (1) 7,500.00 90,000.00 91,800.00 93,636.00 95,508.72 97,418.89
Cook (1) 7,000.00 84,000.00 85,680.00 87,393.60 89,141.47 90,924.30
Cashier (1) 6,500.00 78,000.00 79,560.00 81,151.20 82,774.22 84,429.70
Sales Agent (1) 6,000.00 72,000.00 73,440.00 74,908.80 76,406.98 77,935.11
TOTAL ₱35,000.00 ₱420,000.00 ₱428,400.00 ₱436,967.64 ₱445,707.36 ₱454,621.49

Table 8. Freight In (2%)

Monthly Year 1 Year 2 Year 3 Year 4 Year 5

Commute Fare ₱160.00 ₱1,920.00 ₱1,958.40 ₱1,997.57 ₱2,037.52 ₱2,078.27
TOTAL ₱160.00 ₱1,920.00 ₱1,958.40 ₱1,997.57 ₱2,037.52 ₱2,078.27

Table 9. Sanitary Expense (2%)

Items Quantit Unit Total Monthly Year 1 Year 2 Year 3 Year 4 Year 5
y Price Price
Apron 2 pcs. 50.00 100.00 100.00 200.00 204.00 208.08 212.24 216.49
Hairnet 2 pcs. 10.00 20.00 20.00 240.00 244.80 249.70 254.69 259.78
Disposable Gloves 2 packs (100 25.00 50.00 50.00 600.00 612.00 624.24 636.72 649.46
pcs)
2 bottles 73.00 146.00 146.00 1,752.00 1,787.04 1,822.78 1,859.24 1,896.42
Alcohol (500ml)

Kitchen Towel 4 rolls 40.00 160.00 160.00 1,920.00 1,958.40 1,997.57 2,037.52 2,078.27
Microfiber Cleaning Towel 2 pcs. 40.00 80.00 80.00 960.00 979.20 998.78 1,018.76 1,039.13
Dish Washing Soap 1.5 L 45.00 67.50 67.50 810.00 826.20 842.72 859.58 876.77
Sponge 4 pcs. 10.00 40.00 40.00 480.00 489.60 499.39 509.38 519.57
Trash bin 2 pcs. 69.00 138.00 138.00 138.00 - 143.57 - 149.38
TOTAL ₱362.00 ₱801.50 ₱801.50 ₱7,100.00 ₱7,101.24 ₱7,386.83 ₱7,388.13 ₱7,685.27

Table 10. Permits and Licenses (2%)

Monthly Year 1 Year 2 Year 3 Year 4 Year 5

Mayor’s Permit ₱166.67 ₱2,000.00 ₱2,040.00 ₱2,080.80 ₱2,122.42 ₱2,164.86
Sanitary Permit 41.67 500.00 510.00 520.20 530.60 541.22
DTI Business Name Registration 41.67 500.00 510.00 520.20 530.60 541.22
BIR Registration 41.67 500.00 510.00 520.20 530.60 541.22
Barangay Clearance 25.00 300.00 306.00 312.12 318.36 324.73
Fire Safety Inspection Certificate 83.33 1,000.00 1,020.00 1,040.40 1,061.21 1,082.43
TOTAL ₱401.00 ₱4,800.00 ₱4,896.00 ₱4,993.92 ₱5,093.79 ₱5,195.68

Table 11. Rent Expense (2%)

Monthly Year 1 Year 2 Year 3 Year 4 Year 5

Stall Rent ₱5,000.00 ₱60,000.00 ₱61,200.00 ₱62,424.00 ₱63,672.48 ₱64,945.93
TOTAL ₱5,000.00 ₱60,000.00 ₱61,200.00 ₱62,424.00 ₱63,672.48 ₱64,945.93
Table 12. Renovation Expense

Item Quantity Unit Price Total Price

Paint 2 gallons ₱600.00 ₱1,200.00
Paint Brush 2 pcs 45.00 90.00
Roller brush w/ tray 1 pc 175.00 175.00
Light Bulb 2 pcs 193.00 386.00
TOTAL ₱1,013.00 ₱1,851.00

Table 13. Office Equipment

Item Quantity Unit Price Total Price

Netbook 1 pc ₱6,800.00 ₱6,800.00

Cellphone 1 pc 5,990.00 5,990.00

Printer 1 pc 8,999.00 8,999.00
TOTAL ₱21,789.00 ₱21,789.00

Table 14. Office Supplies (2%)

Items Quantity Unit Total Monthly Year 1 Year 2 Year 3 Year 4 Year 5
Price Price
General Journal 2 pcs ₱45.00 ₱90.00 ₱90.00 ₱90.00 ₱91.80 ₱93.64 ₱95.51 ₱97.42
Pen 1 box (12 pcs) 60.00 60.00 60.00 60.00 61.20 62.42 63.67 64.95
Pencil 1 box (12 pcs) 120.00 120.00 120.00 120.00 122.40 124.85 127.34 129.89
Calculator 1 pc 100.00 100.00 100.00 100.00 - - - -
TOTAL ₱325.00 ₱370.00 ₱370.00 ₱370.00 ₱275.40 ₱280.91 ₱286.53 ₱292.26

Table 15. Furniture and Fixtures

Item Quantity Unit Price Total Price

Folding Table 1 pc ₱1,100.00 ₱1,100.00

Monoblock Chairs 5 pcs 289.00 1,445.00

High Stool 5 pcs 400.00 2,000.00
Cabinet Storage 1 pc 1,172.00 1,172.00
TOTAL ₱2,691.00 ₱5,717.00

Table 16. Kitchen Equipment

Item Quantity Unit Price Total Price

Gas Stove 1 pc ₱1,435.00 ₱1,435.00

Gas Cylinder 1 pc 1,050.00 1,050.00

Mini Refrigerator 1 pc 8,900.00 8,900.00
TOTAL ₱11,385.00 ₱11,385.00
Table 17. Kitchen Materials

Item Quantity Unit Price Total Price

Non-stick Pan 1 pc ₱492.00 ₱492.00

Whisk 3 pcs 45.00 135.00

Bowl 3 pcs 25.00 75.00
Silicon Spatula 2 pcs 49.00 98.00
Silicon Baking Mats 2 pcs (16 x 24 in) 190.00 380.00
Measuring Cups 1 set 38.00 38.00
Measuring Spoons 1 set 55.00 55.00
Ceiling Fan 1 pc 198.00 198.00
Wall Shelf 1 pc 789.00 789.00
TOTAL ₱1,881.00 ₱2,260.00

Table 18. Load Expense (2%)

Items Quantit Unit Total Monthly Year 1 Year 2 Year 3 Year 4 Year 5
y Price Price
Load 1 ₱300.00 ₱300.00 ₱300.00 ₱3,600.00 ₱3,672.00 ₱3,745.44 ₱3,820.35 ₱3,896.76
TOTAL ₱300.00 ₱300.00 ₱300.00 ₱3,600.00 ₱3,672.00 ₱3,745.44 ₱3,820.35 ₱3,896.76

Table 19. LPG Refill Expense

Items Quantity Unit Total Monthly Year 1 Year 2 Year 3 Year 4 Year 5
Price Price
Gas Refill 1 ₱1,050.00 ₱1,050.00 ₱1,050.00 ₱6,300.00 ₱6,426.00 ₱6,554.52 ₱6,685.61 ₱6,819.32
TOTAL ₱1,050.00 ₱1,050.0 ₱1,050.00 ₱6,300.00 ₱6,426.00 ₱6,554.52 ₱6,685.61 ₱6,819.32
0

Table 20. Petty Cash Fund (2%)

Monthly Year 1 Year 2 Year 3 Year 4 Year 5

Petty Cash ₱1,000.00 ₱12,000.00 ₱12,240.00 ₱12,484.80 ₱12,734.50 ₱12,989.19
TOTAL ₱1,000.00 ₱12,000.00 ₱12,240.00 ₱12,484.80 ₱12,734.50 ₱12,989.19
Table 21. Start Up Cost

Item Amount
Raw Materials ₱25,736.40
Packaging Expense 6,120.00
Promotional Expense 440.00
Utilities Expense 788.00
Honorarium Expense 35,000.00
Freight In 160.00
Sanitary Expense 801.50
Permits and Licenses 401.00
Rent Expense 5,000.00
Renovation Expense 1,851.00
Office Equipment 21,789.00
Office Supplies 370.00
Furniture and Fixtures 5,717.00
Kitchen Equipment 11,385.00
Kitchen Materials 2,260.00
Load Expense 300.00
LPG Refill Expense 1,050.00
Petty Cash Fund 1,000.00
TOTAL ₱120,168.90

Table 22. Depreciation Schedule

Item Amount Estimated Useful Life Depreciation Expense

Netbook ₱6,800.00 5 ₱1,360.00
Cellphone 5,990.00 5 1,198.00
Printer 8,999.00 5 1,799.80
Folding Table 1,100.00 5 220.00
Mono block chairs 1,445.00 5 289.00
High Stool 2,000.00 5 400.00
Cabinet Storage 1,172.00 5 234.40
Gas Stove 1,435.00 5 287.00
Gas Cylinder 1,050.00 5 210.00
Mini Refrigerator 8,900.00 5 1,780.00
TOTAL ₱38,891.00 ₱7,778.20

Table 23. Initial Capital Requirement

Partners Ratio Invested Amount

Nimdelson Clemeña 20% ₱24,033.78
Joegayvin Garcia 20% 24,033.78
Denisse Mae Jabien 20% 24,033.78
Jemima Marie Lagumbay 20% 24,033.78
Kiera Sophia Uba 20% 24,033.78
TOTAL 100% ₱120,168.90
Table 24. Projected Cost of Goods Sold (2%)

MOCHI MAGIC
Projected Cost of Goods Sold
For the year ended December 31, 2025-December 31, 2029
Year 1 Year 2 Year 3 Year 4 Year 5
Raw Materials ₱308,836.80 ₱315,013.54 ₱321,313.81 ₱327,740.09 ₱334,294.88
Packaging 89,280.00 91,065.60 92,886.91 94,744.65 96,639.55
Freight In 1,920.00 1,958.40 1,997.57 2,037.52 2,078.27
TOTAL ₱400,036.80 ₱408,037.54 ₱416,198.29 ₱424,522.26 ₱433,012.70

Table 25. Projected Demand and Sales (2%)

Demand Year 1 Year 2 Year 3 Year 4 Year 5

Chewy Mochi 100,800.00 102,816.00 104,872.32 106,969.77 109,109.16
TOTAL 100,800.00 102,816.00 104,872.32 106,969.77 109,109.16

Sales
Chewy Mochi ₱1,008,000.00 ₱1,028,160.00 ₱1,048,723.20 ₱1,069,697.66 ₱1,091,091.62
₱1,008,000.0
TOTAL 0 ₱1,028,160.00 ₱1,048,723.20 ₱1,069,697.66 ₱1,091,091.62

Table 26. Projected Statement of Financial Performance

MOCHI MAGIC
Projected Statement of Financial Performance
For the year ended December 31, 2025-December 31, 2029
Year 1 Year 2 Year 3 Year 4 Year 5
₱1,069,697.6
Sales ₱1,008,000.00 ₱1,028,160.00 ₱1,048,723.20 6 ₱1,091,091.62
Less: Projected Cost of Goods
Sold 400,036.80 408,037.54 416,198.29 424,522.26 433,012.70
Gross Profit ₱607,963.20 ₱620,122.46 ₱632,524.91 ₱645,174.94 ₱658,078.92
Less: Operating Expense
Promotional Expense 3,080.00 - 3,200.35 - 3,326.48
Utilities Expense 9,456.00 9,645.12 9,837.66 10,034.78 10,235.47
Honorarium Expense 420,000.00 428,400.00 436,967.64 445,707.36 454,621.49
Sanitary Expense 7,100.00 7,101.24 7,386.83 7,388.13 7,685.27
Permits and Licenses 4,800.00 4,896.00 4,993.92 5,093.79 5,195.68
Rent Expense 60,000.00 61,200.00 62,424.00 63,672.48 64,945.93
Renovation Expenses 1,851.00 - - - -
Office Supplies 370.00 275.40 280.91 286.53 292.26
Kitchen Materials 2,260.00 - - - -
Load 3,600.00 3,672.00 3,745.44 3,820.35 3,896.76
LPG Refill 6,300.00 6,426.00 6,554.52 6,685.61 6,819.32
Depreciation Expense 7,778.20 7,778.20 7,778.20 7,778.20 7,778.20
Total of Operating Expense (526,595.20) (529,393.96) (543,169.47) (550,467.23) (564,796.86)
Income Before Tax ₱81,368.00 ₱90,728.50 ₱89,355.44 ₱94,707.71 ₱93,282.06
 Percentage Tax 30,240.00 30,844.80 31,461.70 32,090.93 32,732.75
Total Tax (30,240.00) (30,844.80) (31,461.70) (32,090.93) (32,732.75)
NET INCOME/( LOSS) ₱51,128.00 ₱59,883.70 ₱57,893.74 ₱62,616.78 ₱60,549.31

Table 27. Projected Statement of Partner’s Equity

MOCHI MAGIC
Projected Statement of Partner’s Equity
As of December 31, 2025
Clemeña Garcia Jabien Lagumbay Uba Total
Capital Beginning Balance ₱24,033.78 ₱24,033.78 ₱24,033.78 ₱24,033.78 ₱24,033.78 ₱120,168.90
Add: Net Income 10,225.60 10,225.60 10,225.60 10,225.60 10,225.60 51,128.00
Additional Investments - - - - - -
Less: Withdrawal - - - - - -
Capital End Balance ₱34,259.38 ₱34,259.38 ₱34,259.38 ₱34,259.38 ₱34,259.38 ₱171,296.90

MOCHI MAGIC
Projected Statement of Partner’s Equity
As of December 31, 2026
Clemeña Garcia Jabien Lagumbay Uba Total
Capital Beginning Balance ₱34,259.38 ₱34,259.38 ₱34,259.38 ₱34,259.38 ₱34,259.38 ₱171,296.90
Add: Net Income 11,976.74 11,976.74 11,976.74 11,976.74 11,976.74 59,883.70
Additional Investments - - - - - -
Less: Withdrawal - - - - - -
Capital End Balance ₱46,236.12 ₱46,236.12 ₱46,236.12 ₱46,236.12 ₱46,236.12 ₱231,180.60

MOCHI MAGIC
Projected Statement of Partner’s Equity
As of December 31, 2027
Clemeña Garcia Jabien Lagumbay Uba Total
Capital Beginning Balance ₱46,236.12 ₱46,236.12 ₱46,236.12 ₱46,236.12 ₱46,236.12 ₱231,180.60
Add: Net Income 11,578.75 11,578.75 11,578.75 11,578.75 11,578.75 57,893.74
Additional Investments - - - - - -
Less: Withdrawal - - - - - -
Capital End Balance ₱57,814.87 ₱57,814.87 ₱57,814.87 ₱57,814.87 ₱57,814.87 ₱289,074.34

MOCHI MAGIC
Projected Statement of Partner’s Equity
As of December 31, 2028
Clemeña Garcia Jabien Lagumbay Uba Total
Capital Beginning Balance ₱57,814.87 ₱57,814.87 ₱57,814.87 ₱57,814.87 ₱57,814.87 ₱289,074.34
Add: Net Income 12,523.36 12,523.36 12,523.36 12,523.36 12,523.36 62,616.78
Additional Investments - - - - - -
Less: Withdrawal - - - - - -
Capital End Balance ₱70,338.23 ₱70,338.23 ₱70,338.23 ₱70,338.23 ₱70,338.23 ₱351,691.12

MOCHI MAGIC
Projected Statement of Partner’s Equity
As of December 31, 2029
Clemeña Garcia Jabien Lagumbay Uba Total
Capital Beginning Balance ₱70,338.23 ₱70,338.23 ₱70,338.23 ₱70,338.23 ₱70,338.23 ₱351,691.12
Add: Net Income 12,109.86 12,109.86 12,109.86 12,109.86 12,109.86 60,549.31
Additional Investments - - - - - -
 Less: Withdrawal - - - - - -
Capital End Balance ₱82,448.09 ₱82,448.09 ₱82,448.09 ₱82,448.09 ₱82,448.09 ₱412,240.43

Table 28. Projected Statement of Cash Flow

MOCHI MAGIC
Projected Statement of Cash Flow
For the year ended December 31, 2025-December 31, 2029
Year 1 Year 2 Year 3 Year 4 Year 5
Cash Flows from
Operating Activities
Net Income ₱51,128.00 ₱59,883.70 ₱57,893.74 ₱62,616.78 ₱60,549.31
Add: Depreciation Expense 7,778.20 7,778.20 7,778.20 7,778.20 7,778.20
Net Cash Provided by
Operating Activities
58,906.20 67,661.90 65,671.94 70,394.98 68,327.51

Cash Flows from

Investing Activities
Cash Payment for Office
Equipment
21,789.00 - - - -
Cash Payment for
Furniture and Fixtures
5,717.00 - - - -
Cash Payment for Kitchen
Equipment
11,385.00 - - - -
Net Cash Provided by
Investing Activities
38,891.00 - - - -

Cash Flows from

Financing Activities
Cash Received from
Capital
120,168.90 - - - -
Net Cash Provided by
Financing Activities
120,168.90 - - - -

Net Increase in Cash 140,184.10 67,661.90 65,671.94 70,394.98 68,327.51

Cash at the Beginning of
the Year
- 140,184.10 207,846.00 273,517.94 343,912.92
Cash Balance at the End
of the Year
140,184.10 207,846.00 273,517.94 343,912.92 412,240.43
Table 29. Projected Statement of Financial Position

MOCHI MAGIC
Projected Statement of Financial Position
For the year ended December 31, 2025-December 31, 2029
Year 1 Year 2 Year 3 Year 4 Year 5
ASSETS
Current Assets
Cash and Cash
Equivalents
140,184.10 207,846.00 273,517.94 343,912.92 412,240.43
Total Current Assets 140,184.10 207,846.00 273,517.94 343,912.92 412,240.43
Non-current Assets
Office Equipment 21,789.00 17,431.20 13,073.40 8,715.60 4,357.80
Accumulated
Depreciation - Office (4,357.80) (4,357.80) (4,357.80) (4,357.80) (4,357.80)
Equipment
Furniture and Fixtures 5,717 4,573.60 3,430.20 2,286.80 1,143.40
Accumulated
Depreciation - Furniture (1,143.40)
and Fixtures (1,143.40) (1,143.40) (1,143.40) (1,143.40)
Kitchen Equipment 11,385.00 9,108.00 6,831.00 4,554.00 2,277.00
Accumulated
Depreciation - Kitchen (2,277.00) (2,277.00) (2,277.00) (2,277.00) (2,277.00)
Equipment
Total Non-current Assets 31,112.80 23,334.60 15,556.40 7,778.20 -
TOTAL ASSETS ₱171,296.90 ₱231,180.60 ₱289,074.34 ₱351,691.12 ₱412,240.43

LIABILITIES AND
PARTNERS’ EQUITY
Liabilities - - - - -
Partners’ Equity 171,296.90 231,180.6 289,074.34 351,691.12 412,240.43
TOTAL LIABILITIES AND
PARTNERS’ EQUITY ₱171,296.90 ₱231,180.6 ₱289,074.34 ₱351,691.12 ₱412,240.4332
Table 30. Projected Financial Ratio