Hyacinth Marketing Firm

Statement of Financial Performance

For the year ended, December 31, 2027
Note Year 1 Year 2
Service Revenue 1 ₱ 11,400.00 ₱ 13,224.00
Less: Cost of Services 2 ₱ 160,000.00 ₱ 163,200.00
Gross Revenue -₱ 148,600.00 -₱ 149,976.00
Less: Operating Expenses 3 ₱ 874,188.00 ₱ 851,038.00
Income Before Taxes -₱ 1,022,788.00 -₱ 1,001,014.00
Less: Income Taxes -₱ 306,836.40 -₱ 300,304.20
NET PROFIT -₱ 715,951.60 -₱ 700,709.80
eting Firm
ial Performance
ecember 31, 2027
Year 3 Year 4 Year 5
₱ 15,868.80 ₱ 19,677.31 ₱ 25,186.96
₱ 226,570.00 ₱ 230,327.00 ₱ 245,889.00
-₱ 210,701.20 -₱ 210,649.69 -₱ 220,702.04
₱ 867,888.00 ₱ 909,688.00 ₱ 990,838.00
-₱ 1,078,589.20 -₱ 1,120,337.69 -₱ 1,211,540.04
-₱ 323,576.76 -₱ 336,101.31 -₱ 363,462.01
-₱ 755,012.44 -₱ 784,236.38 -₱ 848,078.03
 Hyacinth Marketing Firm
Statement of Financial Position
As of December 31, 2027
Note Year 1 Year 2
ASSETS
Current Assets
Cash -₱ 605,588.00 -₱ 1,018,565.60
Total Current Assets -₱ 605,588.00 -₱ 1,018,565.60

Non-current Asstes
Land & Building, net 4 ₱ 4,180,000.00 ₱ 3,960,000.00
Machineries, net 5 ₱ 108,000.00 ₱ 81,000.00
Factory Furnitures & Fixtures, net 6 ₱ 136,800.00 ₱ 102,600.00
Total Non-current Assets ₱ 4,424,800.00 ₱ 4,143,600.00
TOTAL ASSETS ₱ 3,819,212.00 ₱ 3,125,034.40

LIABILITIES
Current Liabilities
Income Tax Liability -₱ 306,836.40 -₱ 300,304.20
Total Current Liabilities -₱ 306,836.40 -₱ 300,304.20
TOTAL LIABILITIES -₱ 306,836.40 -₱ 300,304.20

EQUITY
Owners' Capital ₱ 4,842,000.00 ₱ 4,842,000.00
Net Profit/Loss -₱ 715,951.60 -₱ 1,416,661.40
TOTAL EQUITY ₱ 4,126,048.40 ₱ 3,425,338.60
TOTAL LIABILITES AND EQUITY ₱ 3,819,212.00 ₱ 3,125,034.40
ng Firm
al Position
1, 2027
Year 3 Year 4 Year 5

-₱ 1,515,650.60 -₱ 2,031,211.53 -₱ 2,625,450.26

-₱ 1,515,650.60 -₱ 2,031,211.53 -₱ 2,625,450.26

₱ 3,740,000.00 ₱ 3,520,000.00 ₱ 3,300,000.00

₱ 54,000.00 ₱ 27,000.00 ₱ -
₱ 68,400.00 ₱ 34,200.00 ₱ -
₱ 3,862,400.00 ₱ 3,581,200.00 ₱ 3,300,000.00
₱ 2,346,749.40 ₱ 1,549,988.47 ₱ 674,549.74

-₱ 323,576.76 -₱ 336,101.31 -₱ 363,462.01

-₱ 323,576.76 -₱ 336,101.31 -₱ 363,462.01
-₱ 323,576.76 -₱ 336,101.31 -₱ 363,462.01

₱ 4,842,000.00 ₱ 4,842,000.00 ₱ 4,842,000.00

-₱ 2,171,673.84 -₱ 2,955,910.22 -₱ 3,803,988.25
₱ 2,670,326.16 ₱ 1,886,089.78 ₱ 1,038,011.75
₱ 2,346,749.40 ₱ 1,549,988.47 ₱ 674,549.74
 Hyacinth Marketing Firm
Statement of Cash Flows
As of Decemer 31, 2027
Year 1 Year 2
Beginning Balance ₱ - -₱ 605,588.00
OPERATING ACTIVITIES
Cash received from customers ₱ 11,400.00 ₱ 13,224.00
Cost of services actually paid ₱ 160,000.00 ₱ 163,200.00
Other operating expenses paid ₱ 592,988.00 ₱ 263,001.60
NET CASH FROM OPERATING ACTIVITIES -₱ 741,588.00 -₱ 412,977.60

INVESTING ACTIVITIES
Initial Investment ₱ 4,842,000.00 ₱ -
Sale of Land ₱ - ₱ -
Purchase of Assets ₱ 4,706,000.00 ₱ -
NET CASH FROM INVESTING ACTIVITIES ₱ 136,000.00 ₱ -

FINANCING ACTIVITIES
Payment of long-term debt ₱ - ₱ -
NET CASH FROM FINANCING ACTIVITIES ₱ - ₱ -
TOTAL CASH FLOWS -₱ 605,588.00 -₱ 1,018,565.60
 Firm
lows
2027
Year 3 Year 4 Year 5
-₱ 1,018,565.60 -₱ 1,515,650.60 -₱ 2,031,211.53

₱ 15,868.80 ₱ 19,677.31 ₱ 25,186.96

₱ 226,570.00 ₱ 230,327.00 ₱ 245,889.00
₱ 286,383.80 ₱ 304,911.24 ₱ 373,536.69
-₱ 497,085.00 -₱ 515,560.93 -₱ 594,238.73

₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
₱ - ₱ - ₱ -

₱ - ₱ - ₱ -
₱ - ₱ - ₱ -
-₱ 1,515,650.60 -₱ 2,031,211.53 -₱ 2,625,450.26
 NOTE 1: Service Revenue
Year Service revenue % increase
1 ₱ 11,400.00
2 ₱ 11,400.00 16%
3 ₱ 13,224.00 20%
4 ₱ 15,868.80 24%
5 ₱ 19,677.31 28%

NOTE 3: Operating Expenses

Expenses
Advertising Expenses
Total Selling Expenses
Office Supplies Expense
Maintenance Supplies Expense
Utilities Expense
Rent Expense, if any
Salaries Expense***
Pre-operating expenses
Depreciation Expense
Total Administrative Expenses
TOTAL OPERATING EXPENSES
SELLING EXPENSES
Year 1 Year 2
₱ 110,000.00 ₱ 95,000.00
₱ 110,000.00 ₱ 95,000.00
ADMINISTRATIVE EXPENSES
₱ 6,000.00 ₱ 6,400.00
₱ 5,000.00 ₱ 5,250.00
₱ 41,988.00 ₱ 43,188.00
₱ 390,000.00 ₱ 420,000.00
₱ 40,000.00 ₱ -
₱ 281,200.00 ₱ 281,200.00
₱ 764,188.00 ₱ 756,038.00
₱ 874,188.00 ₱ 851,038.00

FINANCIAL EXPENSES
Expenses Year 1 Year 2
Taxes Paid -₱ 306,836.40 -₱ 300,304.20
Total Financial Expenses -₱ 306,836.40 -₱ 300,304.20

NOTE 4: Land & Building, net

Description Cost Useful life (in years)
Land ₱ 2,400,000.00 20
Building ₱ 2,000,000.00 20
Total ₱ 4,400,000.00

Year Depreciation Expense Accumulated Depreciation

Beginning of year 1 ₱ - ₱ -
End of year 1 ₱ 220,000.00 ₱ 220,000.00
End of year 2 ₱ 220,000.00 ₱ 440,000.00
End of year 3 ₱ 220,000.00 ₱ 660,000.00
End of year 4 ₱ 220,000.00 ₱ 880,000.00
 End of year 5 ₱ 220,000.00 ₱ 1,100,000.00

NOTE 5: Machineries, net

Description Total Cost Useful life
LapTop ₱ 75,000.00 5
Printer ₱ 60,000.00 5
Total ₱ 135,000.00 5

Year Depreciation Expense Accumulated Depreciation

Beginning of year 1 ₱ - ₱ -
End of year 1 ₱ 27,000.00 ₱ 27,000.00
End of year 2 ₱ 27,000.00 ₱ 54,000.00
End of year 3 ₱ 27,000.00 ₱ 81,000.00
End of year 4 ₱ 27,000.00 ₱ 108,000.00
End of year 5 ₱ 27,000.00 ₱ 135,000.00

NOTE 6: Furnitures & Fixtures, net

Description Total Cost Useful life
office desks ₱ 18,000.00 5
office chair ₱ 16,000.00 5
air conditioner ₱ 33,000.00 5
lightings ₱ 16,000.00 5
plants ₱ 4,000.00 5
sofa ₱ 18,000.00 5
refrigerator ₱ 21,000.00 5
water dispenser ₱ 45,000.00 5
Total ₱ 171,000.00

Year Depreciation Expense Accumulated Depreciation

Beginning of year 1 ₱ - ₱ -
End of year 1 ₱ 34,200.00 ₱ 34,200.00
End of year 2 ₱ 34,200.00 ₱ 68,400.00
End of year 3 ₱ 34,200.00 ₱ 102,600.00
End of year 4 ₱ 34,200.00 ₱ 136,800.00
End of year 5 ₱ 34,200.00 ₱ 171,000.00
 NO
Service revenue
₱ 11,400.00 Salaries expenses*
₱ 13,224.00 Transportation expense
₱ 15,868.80 Other expenses**
₱ 19,677.31 Total
₱ 25,186.96

3: Operating Expenses
LLING EXPENSES
Year 3 Year 4 Year 5
₱ 80,000.00 ₱ 120,000.00 ₱ 140,000.00
₱ 80,000.00 ₱ 120,000.00 ₱ 140,000.00
STRATIVE EXPENSES
₱ 6,800.00 ₱ 7,200.00 ₱ 7,300.00
₱ 5,500.00 ₱ 5,700.00 ₱ 5,950.00
₱ 44,388.00 ₱ 45,588.00 ₱ 76,388.00

₱ 450,000.00 ₱ 450,000.00 ₱ 480,000.00

₱ - ₱ - ₱ -
₱ 281,200.00 ₱ 281,200.00 ₱ 281,200.00
₱ 787,888.00 ₱ 789,688.00 ₱ 850,838.00
₱ 867,888.00 ₱ 909,688.00 ₱ 990,838.00

ANCIAL EXPENSES
Year 3 Year 4 Year 5
-₱ 323,576.76 -₱ 336,101.31 -₱ 363,462.01
-₱ 323,576.76 -₱ 336,101.31 -₱ 363,462.01

Deperciation expense
₱ 120,000.00
₱ 100,000.00
₱ 220,000.00

Land & Building, net

₱ 4,400,000.00
₱ 4,180,000.00
₱ 3,960,000.00
₱ 3,740,000.00
₱ 3,520,000.00
 ₱ 3,300,000.00

Depreciation Expense
₱ 15,000.00
₱ 12,000.00
₱ 27,000.00

Machineries, net
₱ 135,000.00
₱ 108,000.00
₱ 81,000.00
₱ 54,000.00
₱ 27,000.00
₱ -

net
Depreciation Expense
₱ 3,600.00
₱ 3,200.00
₱ 6,600.00
₱ 3,200.00
₱ 800.00
₱ 3,600.00
₱ 4,200.00
₱ 9,000.00
₱ 34,200.00

Machineries, net
₱ 171,000.00
₱ 136,800.00
₱ 102,600.00
₱ 68,400.00
₱ 34,200.00
₱ -
 NOTE 2: Cost of Services
Year 1 Year 2 Year 3 Year 4
₱ 120,000.00 ₱ 120,000.00 ₱ 180,000.00 ₱ 180,000.00
₱ 17,000.00 ₱ 18,500.00 ₱ 20,000.00 ₱ 21,500.00
₱ 23,000.00 ₱ 24,700.00 ₱ 26,570.00 ₱ 28,827.00
₱ 160,000.00 ₱ 163,200.00 ₱ 226,570.00 ₱ 230,327.00

posters 8,000 8,800

fliers 4,000 4,400
FaceBook 5,000 5,500
Twitter 3,000 3,000
Instagram 3,000 3,000

***This includes salaries of administrative employees like accountant, manager, etc.

 Year 5
₱ 192,000.00 *This includes salaries of employees whio are directly involve in providing services to clients
₱ 23,000.00
₱ 30,889.00 **This includes expenses that are directly attributable to rendering the service (e.g., cost of ma
₱ 245,889.00

9,680 10,848 11,712

4,840 5,324 5,856
6,050 6,655 7,321
3,000 3,000 3,000
3,000 3,000 3,000
nvolve in providing services to clients

o rendering the service (e.g., cost of materias used, etc.)

TOTAL PROJECT COST

FINANCIAL STATEMENTS ANALYSIS

LIQUIDITY
Current Ratio
Current ratio = Current Assets / Current Liability
Year Current Assets Current Liability
1 -₱ 605,588.00 -₱ 306,836.40
2 -₱ 1,018,565.60 -₱ 300,304.20
3 -₱ 1,515,650.60 -₱ 323,576.76
4 -₱ 2,031,211.53 -₱ 336,101.31
5 -₱ 2,625,450.26 -₱ 363,462.01

PROFITABILITY
Return on Sales
Return on Sales = Net Profit / Total Sales X 100
Year Net Profit Total Sales
1 -₱ 715,951.60 ₱ 11,400.00
2 -₱ 700,709.80 ₱ 13,224.00
3 -₱ 755,012.44 ₱ 15,868.80
4 -₱ 784,236.38 ₱ 19,677.31
5 -₱ 848,078.03 ₱ 25,186.96

Payback Period
Cost of Investment Average Annual Cash Flows Payback Perio
₱ 4,842,000.00 -₱ 525,090.05 -9.22

Return on Investment
Return on Investment = Net Profit / Cost of Investment X 100
Year Net Profit Cost of Investment
1 -₱ 715,951.60 ₱ 4,842,000.00
2 -₱ 700,709.80 ₱ 4,842,000.00
3 -₱ 755,012.44 ₱ 4,842,000.00
4 -₱ 784,236.38 ₱ 4,842,000.00
5 -₱ 848,078.03 ₱ 4,842,000.00
TS ANALYSIS

Current Liability
Current Ratio
1.97
3.39
4.68
6.04
7.22

TY
s
Total Sales X 100
Return on Sales
-6280%
-5299%
-4758%
-3985%
-3367%

d
Payback Period
negative 9 years and 3 months?

ment
ost of Investment X 100
Return on Investment
-15%
-14%
-16%
-16%
-18%
2.88

1.32
 TOTAL PROJECT COST Initial Capital Requirements
Acquisition of Assets/ Payment for pre-operating expenses Partner 1
Purchase of Assets ₱ 4,706,000.00 Partner 2
Payment for prepaid expenses ₱ 2,750.00 Partner 3
Purchase of materials needed ₱ 5,750.00 Partner 4
Pre-operating expenses ₱ 40,000.00 Partner 5
Total ₱ 4,714,500.00
Working Capital
Salaries expense (Direct labor) (3 mos.) ₱ 30,000.00
Salaries Expense (3 mos.) ₱ 97,500.00
Total Working capital ₱ 127,500.00
TOTAL ₱ 4,842,000.00
Initial Capital Requirements
₱ 1,210,500.00
₱ 1,210,500.00
₱ 1,210,500.00
₱ 1,210,500.00
₱ 1,210,500.00