SELLING PRICE TOTAL COSTS (VARIABLE + INDIRECT COSTS)

149.00 99.44 Flashcards

120% Year 1
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179.00 99.44 Customized Flashcards

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19.00 7.93 Keychains

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29.00 8.85 Stickers

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29.00 12.06 Beaded Bracelets

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49.00 23.98 Pocket Notebook
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 PURCHASES COST OF SALES SALES
ANNUAL PRODUCTION PURCHASES QUANTITY
10,800 10,850 1,078,924.00 1,073,952.00 1,609,200.00
12,960 13,010 1,293,714.40 1,288,742.40 1,931,040.00
15,552 15,602 1,551,462.88 1,546,490.88 2,317,248.00
18,662 18,712 1,860,761.06 1,855,789.06 2,780,697.60
22,395 22,445 2,231,918.87 2,226,946.87 3,336,837.12

10,800 10,850 1,078,924.00 1,073,952.00 1,933,200.00

12,960 13,010 1,293,714.40 1,288,742.40 2,319,840.00
15,552 15,602 1,551,462.88 1,546,490.88 2,783,808.00
18,662 18,712 1,860,761.06 1,855,789.06 3,340,569.60
22,395 22,445 2,231,918.87 2,226,946.87 4,008,683.52

10,800 10,850 86,040.50 85,644.00 205,200.00

12,960 13,010 103,169.30 102,772.80 246,240.00
15,552 15,602 123,723.86 123,327.36 295,488.00
18,662 18,712 148,389.33 147,992.83 354,585.60
22,395 22,445 177,987.90 177,591.40 425,502.72

10,800 10,850 96,022.50 95,580.00 313,200.00

12,960 13,010 115,138.50 114,696.00 375,840.00
15,552 15,602 138,077.70 137,635.20 451,008.00
18,662 18,712 165,604.74 165,162.24 541,209.60
22,395 22,445 198,637.19 198,194.69 649,451.52

10,800 10,850 130,851.00 130,248.00 313,200.00

12,960 13,010 156,900.60 156,297.60 375,840.00
15,552 15,602 188,160.12 187,557.12 451,008.00
18,662 18,712 225,671.54 225,068.54 541,209.60
22,395 22,445 270,685.25 270,082.25 649,451.52
10,800 10,850 260,183.00 258,984.00 529,200.00
12,960 13,010 311,979.80 310,780.80 635,040.00
15,552 15,602 374,135.96 372,936.96 762,048.00
18,662 18,712 448,723.35 447,524.35 914,457.60
22,395 22,445 538,228.22 537,029.22 1,097,349.12
ANNUAL PRODUCTION 1 2
10,800 Inventory, Beg. 0 12,585.00
12,960 Add: Purchases 2,730,945.00 3,274,617.00
15,552 Total 2,730,945.00 3,287,202.00
18,662 Less: Cost of Sales 2,718,360.00 3,262,032.00
22,395 Inventory, End 12,585.00 25,170.00

1 2
SALES 4,903,200.00 5,883,840.00
10,800
12,960
15,552
18,662
22,395

10,800
12,960
15,552
18,662
22,395

10,800
12,960
15,552
18,662
22,395

10,800
12,960
15,552
18,662
22,395
10,800
12,960
15,552
18,662
22,395
 3 4 5
25,170.00 37,755.00 50,340.00
3,927,023.40 4,709,911.08 5,649,376.30
3,952,193.40 4,747,666.08 5,699,716.30
3,914,438.40 4,697,326.08 5,636,791.30
37,755.00 50,340.00 62,925.00

3 4 5
7,060,608.00 8,472,729.60 10,167,275.52
 1 2 3
SERVICE INCOME 910,000.00 955,500.00 1,003,275.00
SALES 4,903,200.00 5,883,840.00 7,060,608.00
COST OF SALES 2,718,360.00 3,262,032.00 3,914,438.40
GROSS INCOME 3,094,840.00 3,577,308.00 4,149,444.60
LESS: OPERATING EXPENSES:
Organizational Expenses 4,700.00 - -
Rent Expense 540,000.00 540,000.00 540,000.00
Taxes and Licenses - 4,700.00 4,700.00
Salaries Expense 1,320,000.00 1,320,000.00 1,320,000.00
Utilities Expense 180,000.00 189,000.00 198,000.00
Supplies Expense 6,357.00 6,357.00 6,357.00
Depreciation Expense 73,145.80 73,145.80 73,145.80
Total 2,124,202.80 2,133,202.80 2,142,202.80
NET INCOME 970,637.20 1,444,105.20 2,007,241.80

Service Income Increase 45,500.00 47,775.00

Percentage 5 5
Sales Increase 980,640.00 1,176,768.00
Percentage 20 20
Net Income Increase 473,468.00 563,136.60
Percentage 48.77909068393 38.99553855218
 4 5
1,053,438.75 1,106,110.69
8,472,729.60 10,167,275.52
4,697,326.08 5,636,791.30
4,828,842.27 5,636,594.91

- -
540,000.00 540,000.00
4,700.00 4,700.00
1,320,000.00 1,320,000.00
207,000.00 216,000.00
6,357.00 6,357.00
73,145.80 73,145.80
2,151,202.80 2,160,202.80
2,677,639.47 3,476,392.11

50,163.75 52,671.94
5 5
1,412,121.60 1,694,545.92
20 20
670,397.67 798,752.64
33.39894924468 29.83047756986
 ORIGINAL COST USEFUL LIFE ANNUAL DEPRECIATION
EcoTank Photo Printer 114,750.00 5 22,950.00
Laminating Machine 2,520.00 5 504.00
Metal Paper Cutter 2,225.00 5 445.00
Corner Rounder Cutter Machine 5,121.00 5 1,024.20
Creasing Paper Embosser Shaper Board 1,070.00 10 107.00
Desktop & Monitor 114,995.00 5 22,999.00
Portable Sewing Machine 1,559.00 5 311.80
Bead Spinner with Hook 1,434.00 5 286.80
Label Stamping Machine 2,590.00 5 518.00
Interior 120,000.00 5 24,000.00

366,264.00 73,145.80

366,264.00
 1 2 3 4 5
22,950.00 45,900.00 68,850.00 91,800.00 114,750.00
504.00 1,008.00 1,512.00 2,016.00 2,520.00
445.00 890.00 1,335.00 1,780.00 2,225.00
1,024.20 2,048.40 3,072.60 4,096.80 5,121.00
107.00 214.00 321.00 428.00 535.00
22,999.00 45,998.00 68,997.00 91,996.00 114,995.00
311.80 623.60 935.40 1,247.20 1,559.00
286.80 573.60 860.40 1,147.20 1,434.00
518.00 1,036.00 1,554.00 2,072.00 2,590.00
24,000.00 48,000.00 72,000.00 96,000.00 120,000.00
PPE,net
 1 2 3 4 5
91,800.00 68,850.00 45,900.00 22,950.00 -
2,016.00 1,512.00 1,008.00 504.00 -
1,780.00 1,335.00 890.00 445.00 -
4,096.80 3,072.60 2,048.40 1,024.20 -
963.00 856.00 749.00 642.00 535.00
91,996.00 68,997.00 45,998.00 22,999.00 -
1,247.20 935.40 623.60 311.80 -
1,147.20 860.40 573.60 286.80 -
2,072.00 1,554.00 1,036.00 518.00 -
96,000.00 72,000.00 48,000.00 24,000.00 -
293,118.20 219,972.40 146,826.60 73,680.80 535.00
 1 2 3 4
Capital, Beg. - 5,950,637.20 7,374,742.40 9,361,984.20
Add: Initial investment 5,000,000.00 - - -
Net Income 970,637.20 1,444,105.20 2,007,241.80 2,677,639.47
Total 5,970,637.20 7,394,742.40 9,381,984.20 12,039,623.67
Less: Withdrawals 20,000.00 20,000.00 20,000.00 20,000.00
Capital, End 5,950,637.20 7,374,742.40 9,361,984.20 12,019,623.67

1,424,105.20 1,987,241.80 2,657,639.47

23.9319782426 26.9465927379375 28.3875662810881
 5
12,019,623.67
-
3,476,392.11
15,496,015.78
20,000.00
15,476,015.78

3,456,392.11
28.7562423449818
 YEAR 1 2 3
INFLOW
Sales ₱4,903,200.00 ₱5,883,840.00 ₱7,060,608.00
Service Income 910,000.00 955,500.00 1,003,275.00
OUTFLOW
Purchases ₱2,730,945.00 ₱3,274,617.00 ₱3,927,023.40
Organizational Expenses ₱4,700.00 ₱ - ₱ -
Rent Expense ₱540,000.00 ₱540,000.00 ₱540,000.00
Taxes and Licenses ₱0.00 ₱4,700.00 ₱4,700.00
Salaries Expense ₱1,320,000.00 ₱1,320,000.00 ₱1,320,000.00
Utilities Expense ₱180,000.00 ₱189,000.00 ₱198,000.00
Supplies Expense 6,357.00 6,357.00 6,357.00
TOTALS ₱4,782,002.00 ₱5,334,674.00 ₱5,996,080.40
INC./DEC IN OPERATING ACTIVITIES ₱1,031,198.00 ₱1,504,666.00 ₱2,067,802.60

OUTFLOWS:
Purchase of PPE 366,264.00 ₱ - ₱ -
INC./DEC IN INVESTING ACTIVITIES -₱ 366,264.00

INFLOW
Initial Investment ₱5,000,000.00 ₱ - ₱ -

OUTFLOWS:
Owner's withdrawal ₱20,000.00 ₱20,000.00 ₱20,000.00
INC./DEC IN FINANCING ACTIVITIES ₱4,980,000.00 -₱20,000.00 -₱20,000.00

INC./DEC IN CASH ₱5,644,934.00 ₱1,484,666.00 ₱2,047,802.60

Add: Cash, beginning ₱0.00 ₱5,644,934.00 ₱7,129,600.00
CASH END ₱5,644,934.00 ₱7,129,600.00 ₱9,177,402.60

₱1,484,666.00 ₱2,047,802.60
₱5,278,670.00 26.30085666192 28.72254544434
93.51163361697
 4 5

₱8,472,729.60 ₱10,167,275.52
1,053,438.75 1,106,110.69

₱4,709,911.08 ₱5,649,376.30
₱ - ₱ -
₱540,000.00 ₱540,000.00
₱4,700.00 ₱4,700.00
₱1,320,000.00 ₱1,320,000.00
₱207,000.00 ₱216,000.00 105%
6,357.00 6,357.00
₱6,787,968.08 ₱7,736,433.30
₱2,738,200.27 ₱3,536,952.91

₱ - ₱ -

₱ - ₱ -

₱20,000.00 ₱20,000.00
-₱20,000.00 -₱20,000.00

₱2,718,200.27 ₱3,516,952.91
₱9,177,402.60 ₱11,895,602.87
₱11,895,602.87 ₱15,412,555.78

₱2,718,200.27 ₱3,516,952.91
29.618404994023 29.5651506689883
 1 2 3

CASH ₱ 5,644,934.00 ₱ 7,129,600.00 ₱ 9,177,402.60

INVENTORY 12,585.00 25,170.00 37,755.00
TOTAL CURRENT ASSETS ₱ 5,657,519.00 ₱ 7,154,770.00 ₱ 9,215,157.60

PPE,NET 293,118.20 219,972.40 146,826.60

TOTAL ASSETS ₱ 5,950,637.20 ₱ 7,374,742.40 ₱ 9,361,984.20

OWNER'S EQUITY:
CAPITAL, END 5,950,637.20 7,374,742.40 9,361,984.20

₱ - ₱ - ₱ -

1,424,105.20 1,987,241.80 2,657,639.47

23.9319782426 26.94659273794 28.3875662810881
 4 5

₱ 11,895,602.87 ₱ 15,412,555.78
50,340.00 62,925.00
₱ 11,945,942.87 ₱ 15,475,480.78

73,680.80 535.00
₱ 12,019,623.67 ₱ 15,476,015.78

12,019,623.67 15,476,015.78

₱ - ₱ -

3,456,392.11
28.7562423449818
A. Shared Table Annual Service Rendered Price Service Income 105%
Year 1 2800 30 84000
2 2940 30 88200
3 3087 30 92610
4 3241.35 30 97240.5
5 3403.4175 30 102102.525

B. Solo Table
Year 1 2800 45 126000
2 2940 45 132300
3 3087 45 138915
4 3241.35 45 145860.75
5 3403.4175 45 153153.7875

C. Round Table
Year 1 2800 100 280000
2 2940 100 294000
3 3087 100 308700
4 3241.35 100 324135
5 3403.4175 100 340341.75

D. Peer Table
Year 1 2800 150 420000
2 2940 150 441000
3 3087 150 463050
4 3241.35 150 486202.5
5 3403.4175 150 510512.625
Service Income Year 1 Year 2 Year 3 Year 4 Year 5
910000 955500 1003275 1053439 1106111
Barangay Clearance ₱ 50.00
Deed of Sale -
Sanitary/Plumbing permit 100
Building permit
Electrical permit 950
BIR Registration 500
DTI BUSINESS NAME (BN) REGISTRATION CERTIFICATE 500
Mayor's permit 2,000.00
Application for SSS and Phil Health membership -
Fire Safety Clearance 650

4700