Computation for Investment

Land ₱ 5,000,000.00
Building ₱ 2,321,461.00
Machineris & Equipment ₱ 751,340.07
Furnitures & Fixtures ₱ 44,897.00
Finished Goods ₱ 5,556,997.35
Pre Operating ₱ 834,100.00
Project Cost=SUM( ₱ 14,508,795.42
operating expense ₱ 2,424,230.00
total project cost ₱ 16,933,025.42
Source of Financing
Partners Investment
₱ 2,418,132.57
₱ 2,418,132.57
₱ 2,418,132.57
₱ 2,418,132.57
₱ 2,418,132.57
₱ 2,418,132.57
Total Capital ₱ 14,508,795.42

Capital ₱ 14,508,795.42
Less:
Land ₱ 5,000,000.00
Building ₱ 2,321,461.00
Machineris & Equipment ₱ 751,340.07
Furnitures & Fixtures ₱ 44,897.00
Pre Operating ₱ 834,100.00
Cash ₱ 5,556,997.35

Current asset
Cash

Non current Asset

Land
Building
Machineris & Equipment
Furnitures & Fixtures
less: accumulated depreciation
Total asset

Liabilities:
Income Tax Payable
Interest In Capital
Total Liabilities
Equity
Owners Capital
Earnings
 Total equity
total liabilites & equity

Business/Requirements ₱ 106,440.00
Utilities Expense ₱ 233,988.00
Salaries Expense ₱ 1,570,146.00
Depreciation expense ₱ 246,328.00
Repair & maintenance ₱ 6,000.00
Insurance expense ₱ 15,000.00
Depreciation Expense ₱ 246,328.00 ₱ 2,424,230.00
 Watsons
Projected Income Statement
For the year ended 2024
2024 2025 2026
Sales ₱ 5,556,997.35 ₱ 6,112,697.09 ₱ 6,723,966.79
Cost of Sales ₱ 2,500,648.81 ₱ 2,750,713.69 ₱ 3,025,785.06
Gross Profit ₱ 3,056,348.54 ₱ 3,361,983.40 ₱ 3,698,181.74

Expenses:
Business/Requirements ₱ 106,440.00 ₱ 106,440.00 ₱ 106,440.00
Utilities Expense ₱ 233,988.00 ₱ 245,687.00 ₱ 257,971.00
Salaries Expense ₱ 1,570,146.00 ₱ 1,648,653.00 ₱ 1,731,085.00
Depreciation expense ₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00
Repair & maintenance ₱ 6,000.00 ₱ 6,000.00 ₱ 8,000.00
Insurance expense ₱ 15,000.00 ₱ 15,750.00 ₱ 16,537.00
Depreciation Expense ₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00
Total Expenses ₱ 2,424,230.00 ₱ 2,515,186.00 ₱ 2,612,689.00
Net Profit before tax ₱ 632,118.54 ₱ 846,797.40 ₱ 1,085,492.74
Income Tax ₱ 88,029.64 ₱ 144,039.01 ₱ 215,647.82
Net Profit after tax ₱ 544,088.91 ₱ 702,758.39 ₱ 869,844.92

watson pharmacy
balance sheet
for the year ended 2024

2024 2025 2026

Current asset
₱ 7,270,225.37 ₱9,355,903.63 ₱10,146,011.87

Non current Asset

₱ 5,000,000.00 ₱ 5,000,000.00 ₱ 5,000,000.00
₱ 2,321,461.00 ₱ 2,321,461.00 ₱ 2,321,461.00
Machineris & Equipment ₱ 751,340.07 ₱ 751,340.07 ₱ 751,340.07
Furnitures & Fixtures ₱ 44,897.00 ₱ 44,897.00 ₱ 44,897.00
less: accumulated depreciation -₱ 246,328.00 -₱ 492,656.00 -₱ 738,984.00
Total asset 15,141,595.44 16,980,945.70 17,524,725.94

Income Tax Payable ₱ 88,029.64 ₱ 144,039.01 ₱ 215,647.82

Interest In Capital ₱681.48 ₱27,126.40 ₱44,974.15
Total Liabilities ₱ 88,711.12 ₱ 171,165.41 ₱ 260,621.97

Owners Capital ₱ 14,508,795.42 ₱ 14,508,795.42 ₱ 14,508,795.42

₱ 544,088.91 ₱2,300,984.87 ₱2,755,308.55
Total equity ₱ 15,052,884.33 ₱ 16,809,780.29 ₱ 17,264,103.97
total liabilites & equity ₱ 15,141,595.44 16,980,945.70 17,524,725.94

₱ - ₱ - ₱ -
₱ 7,270,225.37 ₱ 9,355,903.63 ₱ 10,146,011.87
 2027 2028
₱ 7,396,363.47 ₱ 8,135,999.82 Cash Flow from Operating
₱ 3,328,363.56 ₱ 3,661,199.92 Net Profit
₱ 4,067,999.91 ₱ 4,474,799.90 Depreciation
Income Tax Payable
Interest on Capital Share
₱ 106,440.00 ₱ 106,440.00 Changes on Interest Capital Shar
₱ 270,869.00 ₱ 284,412.00 Net Cash Flow From Operating
₱ 1,817,639.00 ₱ 1,908,520.00 Cash Flow from Financing
₱ 246,328.00 ₱ 246,328.00 Cash at Beginning Period
₱ 8,000.00 ₱ 8,000.00 Cash at end of Period
₱ 17,363.00 ₱ 18,231.00
₱ 246,328.00 ₱ 246,328.00
₱ 2,712,967.00 ₱ 2,818,259.00
₱ 1,355,032.91 ₱ 1,656,540.90
₱ 296,509.06 ₱ 386,962.27
₱ 1,058,523.85 ₱ 1,269,578.63

Source of funds:
Investments
Cash Sales

Total Cash Flows

Uses of Funds
land
2027 2028 building
machineries & and equipment
₱10,924,555.12 ₱12,556,090.76 Furniture & fixture
pre operating expense
cash purchase
₱ 5,000,000.00 ₱ 5,000,000.00 cash operating expense
₱ 2,321,461.00 ₱ 2,321,461.00 partners drawing
₱ 751,340.07 ₱ 751,340.07 total Cash outflows
₱ 44,897.00 ₱ 44,897.00 Net change in cash
-₱ 985,312.00 -₱ 1,231,640.00 -₱ 34,577.45
18,056,941.19 19,442,148.83 Cash ending balance

₱ 296,509.06 ₱ 386,962.27
₱76,420.64 ₱101,596.44
₱ 372,929.70 ₱ 488,558.71

₱ 14,508,795.42 ₱ 14,508,795.42
₱3,175,216.07 ₱4,444,794.70
₱ 17,684,011.49 ₱ 18,953,590.12
18,056,941.19 19,442,148.83

₱ - ₱ -
₱ 10,924,555.12 ₱ 12,556,090.76
Watson
Projected Cash flow 1
for the year ended 2024
year 1 year 2 year 3 year 4 year 5

₱ 544,088.91 980,608.25 869,844.92 1,058,523.85 1,269,578.63

₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00
₱ 88,029.64 ₱ 144,039.01 ₱ 215,647.82 ₱ 296,509.06 ₱ 386,962.27
₱ 90,681.48 163434.70833333 ₱144,974.15 ₱176,420.64 ₱211,596.44
-₱ 90,000.00 -₱ 90,000.00 -₱100,000.00 -₱100,000.00 -₱110,000.00
₱ 879,128.03 1,444,409.97 1,376,794.89 1,677,781.55 2,004,465.34

₱ 5,556,997.35 ₱ 6,436,125.38 ₱ 7,880,535.35 ₱ 9,257,330.24 ₱ 10,935,111.79

₱ 6,436,125.38 ₱ 7,880,535.35 ₱ 9,257,330.24 ₱ 10,935,111.79 ₱ 12,939,577.13

watson Pharmacy
Projected Cash Flow

Pre-Operating Year 1 Year 2 Year 3 Year 4

16,933,025.42
₱ 5,556,997.35 ₱ 6,112,697.09 ₱ 6,723,966.79 ₱ 7,396,363.47

₱ 16,933,025.42 ₱ 5,556,997.35 ₱ 6,112,697.09 ₱ 6,723,966.79 ₱ 7,396,363.47

₱ 5,000,000.00
₱ 2,321,461.00
₱ 751,340.07
₱ 44,897.00
₱ 834,100.00
676424.53 1,352,849.06 1,522,474.96 1,842,172.72 2,229,032.93
1,931,574 2,022,530 2,120,033 2,220,311
150,000 150,000.00 200,000 200,000
₱ 9,628,222.60 3,434,423.06 3,695,004.96 4,162,205.72 4,649,343.93
₱ 7,304,802.82 ₱ 2,122,574.29 ₱ 2,417,692.13 ₱ 2,561,761.07 ₱ 2,747,019.54
- ₱ 7,304,802.82 ₱ 7,270,225.37 ₱ 9,355,903.63 ₱ 10,146,011.87
₱ 7,304,802.82 ₱ 7,270,225.37 ₱9,355,903.63 ₱10,146,011.87 ₱10,924,555.12

₱ 2,085,678.26 ₱ 790,108.24 ₱ 778,543.25

 interest capital ₱ 681.48 ₱73,434.71
Earnings ₱ 544,088.91 ₱ 1,524,697.16

Net Profit ₱ 544,088.91 980,608.25

Depreciation ₱ 246,328.00 ₱ 246,328.00
Income Tax Payable ₱ 88,029.64 ₱ 144,039.01
Interest on Capital Share ₱ 90,681.48 163434.7083333
Changes on Interest Capital Share -₱90,000.00 -₱90,000.00

Year 5

₱ 8,135,999.82

₱ 8,135,999.82

2,667,860.25
2,325,603
250,000
5,243,463.25
₱ 2,892,536.57
₱ 10,924,555.12
₱12,556,090.76

₱ 1,631,535.64
 ₱44,974.15 ₱76,420.64 ₱101,596.44
₱ 2,394,542.08 ₱ 3,453,065.93 ₱ 4,722,644.56

869,844.92 1,058,523.85 1,269,578.63

₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00
₱ 215,647.82 ₱ 296,509.06 ₱ 386,962.27
₱144,974.15 ₱176,420.64 ₱211,596.44
-₱100,000.00 -₱100,000.00 -₱110,000.00
Source of financing

partner amounts
a 2,822,170.90
b 2,822,170.90 2024
c 2,822,170.90 Sales ₱ 5,556,997.35
d 2,822,170.90 Cost of Sales ₱ 2,500,648.81
e 2,822,170.90 Gross Profit ₱ 3,056,348.54
f 2,822,170.90
Total Capital 16,933,025.42 Expenses:
Business/Require ₱ 106,440.00
Utilities Expense ₱ 233,988.00
Salaries Expense ₱ 1,570,146.00
Capital 16,933,025.42 Depreciation exp ₱ 246,328.00
Less: Repair & mainten ₱ 6,000.00
Land ₱ 5,000,000.00 Insurance expens ₱ 15,000.00
Building ₱ 2,321,461.00 Depreciation Exp ₱ 246,328.00
Machineris & Equipm ₱ 751,340.07 Total Expenses ₱ 2,424,230.00
Furnitures & Fixtures ₱ 44,897.00 Net Profit before tax ₱ 632,118.54
Operating expense ₱ 2,424,230.00 Income Tax ₱ 88,029.64
pre operating expens 834,100.00 Net Profit after tax ₱ 544,088.91
Cash ₱ 5,556,997.35
Watson
Projected Incom Statement

2025 2026 2027 2028

₱ 6,390,546.95 ₱ 7,349,129.00 ₱ 8,451,498.34 ₱ 9,719,223.10
₱ 2,875,746.13 ₱ 3,307,108.05 ₱ 3,803,174.26 ₱ 4,373,650.39
₱ 3,514,800.82 ₱ 4,042,020.95 ₱ 4,648,324.09 ₱ 5,345,572.70

₱ 106,440.00 ₱ 106,440.00 ₱ 106,440.00 ₱ 106,440.00

₱ 245,687.00 ₱ 257,971.00 ₱ 270,869.00 ₱ 284,412.00
₱ 1,648,653.00 ₱ 1,731,085.00 ₱ 1,817,639.00 ₱ 1,908,520.00
₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00
₱ 6,000.00 ₱ 8,000.00 ₱ 8,000.00 ₱ 8,000.00
₱ 15,750.00 ₱ 16,537.00 ₱ 17,363.00 ₱ 18,231.00
₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00
₱ 2,515,186.00 ₱ 2,612,689.00 ₱ 2,712,967.00 ₱ 2,818,259.00
₱ 999,614.82 ₱ 1,429,331.95 ₱ 1,935,357.09 ₱ 2,527,313.70
₱ 144,039.01 ₱ 215,647.82 ₱ 296,509.06 ₱ 386,962.27
₱ 855,575.81 ₱ 1,213,684.13 ₱ 1,638,848.03 ₱ 2,140,351.43
 Watson
Projected Cash Flow

year 1 year 2 year 3 year 4

Cash Flow from Operating
Net Profit ₱ 544,088.91 980,608.25 869,844.92 1,058,523.85
Depreciation ₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00 ₱ 246,328.00
Income Tax Payable ₱ 88,029.64 ₱ 144,039.01 ₱ 215,647.82 ₱ 296,509.06
Interest on Capital Share ₱ 90,681.48 163434.7083333 ₱144,974.15 ₱176,420.64
Changes on Interest Capit-₱ 90,000.00 -₱ 90,000.00 -₱100,000.00 -₱100,000.00
Net Cash Flow From Opera₱ 879,128.03 1,444,409.97 1,376,794.89 1,677,781.55
Cash Flow from Financing
Cash at Beginning Period ₱ - ₱ 879,128.03 ₱ 2,323,538.00 ₱ 3,700,332.89
Cash at end of Period ₱ 879,128.03 ₱ 2,323,538.00 ₱ 3,700,332.89 ₱ 5,378,114.44

Watson Pharmacy
Cash Flow (2)

Pre-Operating Year 1 Year 2 Year 3

Source of funds:
Investments 16,933,025.42
Cash Sales ₱ 5,556,997.35 ₱ 6,112,697.09 ₱ 6,723,966.79

Total Cash Flows ₱ 16,933,025.42 ₱ 5,556,997.35 ₱ 6,390,546.95 ₱ 7,349,129.00

Uses of Funds
land ₱ 5,000,000.00
building ₱ 2,321,461.00
machineries & and equip ₱ 751,340.07
Furniture & fixture ₱ 44,897.00
pre operating expense ₱ 834,100.00
cash purchase 676424.53 1,352,849.06 1,522,474.96 1,842,172.72
cash operating expense 1,931,574 2,022,530 2,120,033
partners drawing 150,000 150,000.00 200,000
total Cash outflows ₱ 9,628,222.60 3,434,423.06 3,695,004.96 4,162,205.72
Net change in cash ₱ 7,304,802.82 ₱ 2,122,574.29 ₱ 2,695,541.99 ₱ 3,186,923.28
-₱ 34,577.45 - ₱ 7,304,802.82 ₱ 7,270,225.37 ₱ 9,355,903.63
Cash ending balance ₱ 7,304,802.82 ₱ 7,270,225.37 ₱9,355,903.63 ₱10,146,011.87
year 5

1,269,578.63
₱ 246,328.00
₱ 386,962.27
₱211,596.44
-₱110,000.00
2,004,465.34

₱ 5,378,114.44
₱ 7,382,579.78

Year 4 Year 5

₱ 7,396,363.47 ₱ 8,135,999.82

₱ 8,451,498.34 ₱ 9,719,223.10

2,229,032.93 2,667,860.25
2,220,311 2,325,603
200,000 250,000
4,649,343.93 5,243,463.25
₱ 3,802,154.41 ₱ 4,475,759.85
₱ 10,146,011.87 ₱ 10,924,555.12
₱10,924,555.12 ₱12,556,090.76