2018 2019 2020 2021 2022

Current Asset 141,339.77 175,089.47 158,158.94 167,653.39 197,500.59

Current
32,742.36 33,984.98 35,065.82 42,585.12 33,770.98
Liabilities
Current Ratio 4.32 5.15 4.51 3.94 5.85

2018 2019 2020 2021 2022

17,264.8 66,159.3 115,978.1

Quick Asset 8,315.87 79,093.18
6 0 0
33,984.9 42,585.1
Current Liabilities 32,742.36 35,065.82 33,770.98
8 2
Acid Test Ratio 0.25 0.51 2.26 1.55 3.43

2018 2019 2020 2021 2022

- 101,564.6
-90,813.25 -9,858.03 17,128.47
49,339.59 8

Owner's 105,650.7 146,311.1 136,453.1 153,581.6

196,464.00
Equity,Beg 5 5 3 0
Owner's 146,311.1 136,453.1 153,581.6 180,146.2
105,650.75
Equity,End 5 3 0 8
251,961.9 282,764.2 290,034.7 333,727.8
Total 302,114.75
0 8 3 8
Divided by 2 2 2 2 2
125,980.9 141,382.1 145,017.3 166,863.9
Average Equity 151,057.38
5 4 7 4

Return on Equity -60% -39% -7% 12% 61%

 2018 2019 2020 2021 2022

Sales 255,312.00 409,717.00 581,680.00 772,965.00 982,692

Divided by Total 198,393.11 220,296.14 191,518.94 196,166.72 213,917
Assets

Total Assets Turnover 1.29 1.86 3.04 3.94 4.59

Net Income -90,813.25 -49,339.59 -9,858.03 17,128.47 101,564

Divided by 255,312.00 409,717.00 581,680.00 772,965.00 982,692
Sales

Profit Margin -36% -12% -2% 2% 10%

Total Assets 198,393.11 220,296.14 191,518.94 196,166.72 213,917

Owner's Equity, beg 196,464.00 105,650.75 146,311.15 136,453.13 153,581
Owner's Equity, end 105,650.75 146,311.15 136,453.13 153,581.60 180,146
Divided by Average 1.86 0.72 1.07 0.89 0.85
Equity

Equity 1.32 1.73 1.34 1.33 1.27

Multiplier

Return on -61% -39% -7% 12% 60%

Equity
 Year Cost to be Annual Net PV of Present Balance Paybac
Cash Flows 1 k
Recovered from at Value Period
Operations 12%
2018 196,464.00 (201,840.13) 0.89 (179,637.72) 196,464.00 1
2019 196,464.00 (62,386.01) 0.8 (49,908.81) 196,464.00 1
2020 196,464.00 80,467.32 0.71 57,131.80 139,332.20 1
2021 139,332.20 12,929.12 0.64 8,274.64 131,057.57 1
2022 131,057.57 143,405.80 0.57 81,741.31 49,316.26 1
Payback Period More Than 5 years

2018 2019 2020 2021 2022

255,312. 409,717. 581,680. 772,965. 982,692.

Sales
00 00 00 00 00
Less:
183,058. 284,268. 393,066. 567,846. 676,025.
Variable
21 69 43 80 64
Cost
Contributio 72,253.7 125,448. 188,613. 205,118. 306,666.
n Margin 9 31 57 20 36

Year Fixed Cost CM per CM Break-even in Break-even in

unit Ratio Units Peso

2018 183,571.80 366.77 28% 501 648,659.21

2019 166,727.31 400.79 31% 416 544,535.16
2020 169,908.83 428.67 32% 396 523,995.00
2021 187,945.00 354.26 27% 531 708,249.72
2022 186,049.63 420.67 31% 442 596,183.69