used price

Fixed Investments:
Store Equipment and Machineries
Plastic Mixing Container 2 pcs 50 2 P 50
Popsickle Sticks 1 pck 7 40 50 5.6
Disposable Gloves 1 pck 4 30 100 pcs 1.2
Hair Net 2 PCS 20 40
Mask 1 pck 2 40 50 pcs 1.6
Chemical Splash Type 2 pcs 15 30
Funnel 1 pc 20 20
Cup Measu 1 pc 35 35
Packaging Sticker 1 SET 50 4 pcs 50
Container 1 PCK 46 4 pcs 46

RENTAL EXPENSE
STALL 2000

Pre-Operating Expense 279.4

Advertising Expense 395.4
Survey Questionnaire 146
Product Testing 249.4

DEPRECIATION supplies total expense

STALL supplies expense
inventory
 50 50 45
34.4 40 35
28.8 30 48
20 40
38.4 40 128
15 30
20 20
35 35 175 EQUIPMENT
50
279.4 46 346

supplies sobra 101.6

5.6
1.2 EQUIPMENT INVENTORY:
1.6
8.4 50 35
20 SUPPLIES EXPENSE: 16.80
30
40 20
30 35
40
110 155
16.8
93.2
RAW MATERIALS
PRODUCTS ALOE VERAIsopropyl Alcohol Fragrance Oil Variants
ML ML
Aloe Vera 75
Isopropyl Alcohol 62.5 PER ML
Fragrance Oil 295 60 4500 3687.5
Variants
Accomplishment
Victory
Achievement
Success
Glitter Dust
Color 4 300 250
Gold
Green
Blue
Silver
Packaging Sticker
Container

TOTAL
 REMAINING RAW MATERIALS
Accomplishment Needs
Aloe Vera 4500 ml 15 Bottles 975
Isopropyl Alcohol 250 3687.5 6.875 3437.5 7
Fragrance Oil
Variants
Accomplishment 295 0
Victory 295
Achievement 295
Success 295
Glitter Dust
Color 4 59 grm 11 11
Gold 4 59 11 11
Green 4 59 11 11
Blue 4 59 11 11
Silver 4 59 11 11
Packaging Sticker 1pck(4pcs) 59 sets 14.75 750
Container 1pck(4pcs) 59 bttls 14.75 750
TOTAL TO SPEND: 2537
Direct Materials Quantity Used Quantity

Aloe Vera 130 600 300 ml

Isopropyl Alcohol 96 500 250 ml
Fragrance Oil
Variants
Accomplishment 150 15 ml 300 5 drops
Victory 150 15 ml 300 5 drops
Achievement 150 15 ml 300 5 drops
Success 150 15 ml 300 5 drops
Glitter Dust
Color
Gold 5 5 1 grams
Green 5 5 1 grams
Blue 5 5 1 grams
Silver 5 5 1 grams
Packaging Sticker 50 4 4 pcs
Container 46 4 4 pcs
Total

170% mark up

TOTAL 942

DM INVENTORY 654
EQUIPMENT INVENTORY 83.38
TOTAL: 737.38 14010.22

Direct Materials

Aloe Vera 130 600 ml USED

Isopropyl Alcohol 96 500 ml USED
Fragrance Oil
Variants
Accomplishment 150 15 ML 15 GTT 300
Victory 150 15 ML 15 GTT 300
Achievement 150 15 ML 15 GTT 300
Success 150 15 ML 15 GTT 300
Glitter Dust
Gold 15 15 G 3
Green 15 15 G 3
Blue 15 15 G 3
Silver 15 15 G 3
Packaging Sticker 150 12 12
Container 138 12 12
Total 1174

MARK UP- 40%

DM INVENTORY 618
IDM 118.58
TOTAL INVENTORY 736.58
Priceof Used Products

130
48 48

2.5 30 147.5
2.5 147.5
2.5 147.5
2.5 147.5

1 4
1 4
1 4
1 4
50 0
46 0

288
24 PURE TOUCH CREATION
40.8 PARTICULARS
64.8 DIRECT MATERIALS
DIRECT LABOR
MANUFACTURING OVERHEAD
TOTAL PRODUCTION COST PER UNIT
INDIRECT MATERIALS
TOTAL
MARK UP
SELLING PRICE

130
96

7.5
7.5
7.5
7.5
 3
3
3
3
150
138
556 12 PRODUCTS

46.3333333333333 UNIT COST

18.5333333333333 MARK UP
64.8666666666667 UNIT PRICE
REMAINING INVENTORY

ADD RAW MATERIALS 229.4 0

4 0 EQUIPMENTS 152.7 6
382.1

59 14750 ML ALC. 60
59 60
59 60
59 60

4 4
4 4
4 4
4 4
ADD 0
ADD 0

Values
INVENTORY

PRODUCTION COST 20%

3.12 13.50% PERCENTAGE TO ADD FO

27.12
PERCENTAGE TO ADD FOR UNIT COST
Plastic Mixing Container 2 pcs 50 2 P
Popsickle Sticks 1 pck 7 45 50
Disposable Gloves 1 pck 4 35 100 pcs
Hair Net 2 PCS 20
Mask 1 pck 2 48 50 pcs
Chemical Splash Type 2 pcs 15
Funnel 1 pc 20
Cup Measu 1 pc 35

45
35
48

128 total
 50 50
6.3
1.2
40 20
1.92
30 15
20 20
35 P 184.42 35 140 TOTAL OF ALL EXPENSES IN EQUIP.
supplies 9.62 184.42 TOTAL USED OF EQUIP.
e&m 174.8
nabilin sa inventory
6.3
1.2
1.92

9.42 118.58
 PURE TOUCH CREATION
ESTIMATED SALE FORECAST
FOR THE YEAR ENDED 2025
MONTH UNIT PRICE NO. OF SELLING DAYS PRODUCTS TO BE SOLD PER DAY

FEBRUARY 65.00 19.00 12.00

MARCH 65.00 18.00 12.00
APRIL 65.00 20.00 12.00
MAY 65.00 22.00 12.00
JUNE 65.00 18.00 12.00
JULY 65.00 23.00 12.00
AUGUST 65.00 20.00 12.00
SEPTEMBER 65.00 21.00 12.00
OCTOBER 65.00 23.00 12.00
NOVEMBER 65.00 19.00 12.00
DECEMBER 65.00 19.00 12.00
JANUARY 65.00 21.00 12.00
TOTAL SALES IN 12 MONTH 243.00
UNIT PRODUCED 2,916.00

RAW MATERIALS 2,0

FEBRUARY 19.00 556.00
MARCH 18.00 556.00
APRIL 20.00 556.00
MAY 22.00 556.00
JUNE 18.00 556.00
JULY 23.00 556.00
AUGUST 20.00 556.00
SEPTEMBER 21.00 556.00
OCTOBER 23.00 556.00
NOVEMBER 19.00 556.00
DECEMBER 19.00 556.00
JANUARY 21.00 556.00
TOTAL 243.00 6,672.00

2,0
19.00 556.00
20.00 556.00
18.00 556.00
21.00 556.00
19.00 556.00
23.00 556.00
 19.00 556.00
22.00 556.00
23.00 556.00
18.00 556.00
20.00 556.00
21.00 556.00
TOTAL 243.00

2,027.00
18.00 556.00
20.00 556.00
19.00 556.00
19.00 556.00
21.00 556.00
23.00 556.00
19.00 556.00
22.00 556.00
22.00 556.00
20.00 556.00
19.00 556.00
19.00 556.00
TOTAL 241.00

2,028.00
20.00 556.00
20.00 556.00
21.00 556.00
19.00 556.00
22.00 556.00
22.00 556.00
21.00 556.00
22.00 556.00
21.00 556.00
21.00 556.00
22.00 556.00
22.00 556.00
253.00

2,0

21.00 556.00
23.00 556.00
18.00 556.00
 20.00 556.00
21.00 556.00
21.00 556.00
21.00 556.00
21.00 556.00
22.00 556.00
21.00 556.00
19.00 556.00
22.00 556.00
250.00
REATION
FORECAST
NDED 2025 MONTHLY
MONTHLY VOLUME TO BE PRODUCED SALES TOTAL DAYS PER DAY SPE
2,025.00 243.00 9.62
2,026.00 243.00 9.62
2,027.00 241.00 9.62
228.00 14,820.00 2,028.00 253.00 9.62
216.00 14,040.00 2,029.00 250.00 9.62
240.00 15,600.00
264.00 17,160.00
216.00 14,040.00 TOTAL DAYS PER DAY TE
276.00 17,940.00 2,025.00 24.00 80.00
240.00 15,600.00 2,026.00 24.00 80.00
252.00 16,380.00 2,027.00 24.00 80.00
276.00 17,940.00 2,028.00 24.00 80.00
228.00 14,820.00 2,029.00 24.00 80.00
228.00 14,820.00
252.00 16,380.00
2,916.00 189,540.00

2,025.00 FACTORY OVERHEAD/SUPPLIES

10,564.00 118.38 2,249.22
10,008.00 118.38 2,130.84
11,120.00 118.38 2,367.60
12,232.00 118.38 2,604.36
10,008.00 118.38 2,130.84
12,788.00 118.38 2,722.74
11,120.00 118.38 2,367.60
11,676.00 118.38 2,485.98
12,788.00 118.38 2,722.74
10,564.00 118.38 2,249.22
10,564.00 118.38 2,249.22
11,676.00 118.38 2,485.98
135,108.00 28,766.34

2,026.00
10,564.00 118.38 2,249.22
11,120.00 118.38 2,367.60
10,008.00 118.38 2,130.84
11,676.00 118.38 2,485.98
10,564.00 118.38 2,249.22
12,788.00 118.38 2,722.74
 10,564.00 118.38 2,249.22
12,232.00 118.38 2,604.36
12,788.00 118.38 2,722.74
10,008.00 118.38 2,130.84
11,120.00 118.38 2,367.60
11,676.00 118.38 2,485.98
135,108.00 28,766.34

10,008.00 118.38 2,130.84

11,120.00 118.38 2,367.60
10,564.00 118.38 2,249.22
10,564.00 118.38 2,249.22
11,676.00 118.38 2,485.98
12,788.00 118.38 2,722.74
10,564.00 118.38 2,249.22
12,232.00 118.38 2,604.36
12,232.00 118.38 2,604.36
11,120.00 118.38 2,367.60
10,564.00 118.38 2,249.22
10,564.00 118.38 2,249.22
133,996.00 28,529.58

11,120.00 118.38 2,367.60

11,120.00 118.38 2,367.60
11,676.00 118.38 2,485.98
10,564.00 118.38 2,249.22
12,232.00 118.38 2,604.36
12,232.00 118.38 2,604.36
11,676.00 118.38 2,485.98
12,232.00 118.38 2,604.36
11,676.00 118.38 2,485.98
11,676.00 118.38 2,485.98
12,232.00 118.38 2,604.36
12,232.00 118.38 2,604.36
140,668.00 29,950.14

2,029.00

11,676.00 118.38 2,485.98

12,788.00 118.38 2,722.74
10,008.00 118.38 2,130.84
 11,120.00 118.38 2,367.60
11,676.00 118.38 2,485.98
11,676.00 118.38 2,485.98
11,676.00 118.38 2,485.98
11,676.00 118.38 2,485.98
12,232.00 118.38 2,604.36
11,676.00 118.38 2,485.98
10,564.00 118.38 2,249.22
12,232.00 118.38 2,604.36
139,000.00 29,595.00
 TOTAL FOR THE YEAR ENDED 20
2,337.66
2,337.66
2,318.42 MONTH UNIT PRICE
2,433.86 FEBRUARY 65.00
2,405.00 MARCH 65.00
APRIL 65.00
MAY 65.00
TOTAL JUNE 65.00
1,920.00 JULY 65.00
1,920.00 AUGUST 65.00
1,920.00 SEPTEMBER 65.00
1,920.00 OCTOBER 65.00
1,920.00 NOVEMBER 65.00
DECEMBER 65.00
JANUARY 65.00
TOTAL

FOR THE YEAR ENDED 20

EQUIPMENT/FIXED DIRECT MATERIALS

155.00 MONTH UNIT PRICE
FEBRUARY 65.00
MARCH 65.00
APRIL 65.00
MAY 65.00
JUNE 65.00
JULY 65.00
AUGUST 65.00
SEPTEMBER 65.00
OCTOBER 65.00
NOVEMBER 65.00
DECEMBER 65.00
135,263.00 JANUARY 65.00
TOTAL

155.00
FOR THE YEAR ENDED 20

MONTH UNIT PRICE

FEBRUARY 65.00
 MARCH 65.00
APRIL 65.00
MAY 65.00
JUNE 65.00
JULY 65.00
AUGUST 65.00
135,263.00 SEPTEMBER 65.00
OCTOBER 65.00
NOVEMBER 65.00
DECEMBER 65.00
155.00 JANUARY 65.00
TOTAL

FOR THE YEAR ENDED 20

MONTH UNIT PRICE

FEBRUARY 65.00
MARCH 65.00
APRIL 65.00
MAY 65.00
134,151.00 JUNE 65.00
JULY 65.00
AUGUST 65.00
SEPTEMBER 65.00
OCTOBER 65.00
NOVEMBER 65.00
DECEMBER 65.00
JANUARY 65.00
TOTAL

155.00 140,823.00
155.00 139,155.00
 FOR THE YEAR ENDED 2026

PRODUCT MONTHLY
NO. OF TO BE SOLD VOLUME TO MONTHLY
SELLING DAYS PER DAY BE PRODUCED SALES NUMBER OF OPERATING D
19.00 12.00 228.00 14,820.00 UNIT PRODUCED
20.00 12.00 240.00 15,600.00 SELLING PRICE
18.00 12.00 216.00 14,040.00 ANNUAL SALES
21.00 12.00 252.00 16,380.00 10% INCREASE
19.00 12.00 228.00 14,820.00 TOTAL ANNUAL SALES
23.00 12.00 276.00 17,940.00
19.00 12.00 228.00 14,820.00
22.00 12.00 264.00 17,160.00
23.00 12.00 276.00 17,940.00
18.00 12.00 216.00 14,040.00
20.00 12.00 240.00 15,600.00
21.00 12.00 252.00 16,380.00
243.00 189,540.00

FOR THE YEAR ENDED 2027

PRODUCT MONTHLY
NO. OF TO BE SOLD VOLUME TO MONTHLY
SELLING DAYS PER DAY BE PRODUCED SALES
18.00 12.00 216.00 14,040.00
20.00 12.00 240.00 15,600.00
19.00 12.00 228.00 14,820.00
19.00 12.00 228.00 14,820.00
21.00 12.00 252.00 16,380.00
23.00 12.00 276.00 17,940.00
19.00 12.00 228.00 14,820.00
22.00 12.00 264.00 17,160.00
22.00 12.00 264.00 17,160.00
20.00 12.00 240.00 15,600.00
19.00 12.00 228.00 14,820.00
19.00 12.00 228.00 14,820.00
241.00 2,892.00 187,980.00

FOR THE YEAR ENDED 2028

PRODUCT MONTHLY
NO. OF TO BE SOLD VOLUME TO MONTHLY
SELLING DAYS PER DAY BE PRODUCED SALES
20.00 12.00 240.00 15,600.00
 20.00 12.00 240.00 15,600.00
21.00 12.00 252.00 16,380.00
19.00 12.00 228.00 14,820.00
22.00 12.00 264.00 17,160.00
22.00 12.00 264.00 17,160.00
21.00 12.00 252.00 16,380.00
22.00 12.00 264.00 17,160.00
21.00 12.00 252.00 16,380.00
21.00 12.00 252.00 16,380.00
22.00 12.00 264.00 17,160.00
22.00 12.00 264.00 17,160.00
253.00 3,036.00 197,340.00

FOR THE YEAR ENDED 2029

PRODUCT MONTHLY
NO. OF TO BE SOLD VOLUME TO MONTHLY
SELLING DAYS PER DAY BE PRODUCED SALES
21.00 12.00 252.00 16,380.00
23.00 12.00 276.00 17,940.00
18.00 12.00 216.00 14,040.00
20.00 12.00 240.00 15,600.00
21.00 12.00 252.00 16,380.00
21.00 12.00 252.00 16,380.00
21.00 12.00 252.00 16,380.00
21.00 12.00 252.00 16,380.00
22.00 12.00 264.00 17,160.00
21.00 12.00 252.00 16,380.00
19.00 12.00 228.00 14,820.00
22.00 12.00 264.00 17,160.00
250.00 3,000.00 195,000.00
 ANNUAL COST OF SALES
PURE TOUCH CREATION

NUMBER OF OPERATING DAYS 2,025.00 2,026.00 2,027.00 2,028.00 2,029.00

NIT PRODUCED 2,916.00 2,916.00 2,892.00 3,036.00 3,000.00
LLING PRICE 65.00 65.00 65.00 65.00 65.00
NNUAL SALES 189,540.00 189,540.00 187,980.00 197,340.00 195,000.00
% INCREASE 18,954.00 18,798.00 19,734.00 19,500.00
OTAL ANNUAL SALES 189,540.00 208,494.00 206,778.00 217,074.00 214,500.00
 0.01

acc.receivaBLE 3%
 Pure Touch Creation
Project Cost
Fixed Investments:
Furniture and Fixtures (Stall) ₱ 2,000.00
Store Equipment and Machineries ₱ 175.00 ₱ 2,175.00

Pre-Operating Expense:
Permits, Taxes & Licenses ₱ 2,000.00
Supplies Expense ₱ 9.42
Advertising Expense ₱ 200.00
Transportation Expense ₱ 80.00 ₱ 2,289.42

Working Capital:
Supplies Inventory (DM, supplies) ₱ 736.58
Cash ₱ 4,799.00 ₱ 5,535.58
TOTAL PROJECT COSTS ₱ 10,000.00 ₱ 5,535.58 300 FLYERS
229.4 PRODUCT TESTIN
SOURCE OF FUNDS: Maghatag mig flyers at
Allowance ₱ 10,000.00 mag free try sa product

₱ 2,175.00
₱ 3,089.62
₱ 737.38
 1890.07

191.94

-19.194
1000

3062.816 OPERATING EXPENSE

UTILITIES
2000 TRANSPO
-16.67 SUPPLIES
300 FLYERS 205 SALARIES
229.4 PRODUCT TESTING FOR SURVEY -1.75 P&E
Maghatag mig flyers at the same time 2186.58 5249.396 DEP
mag free try sa product

9.62
CONTRIBUTION EACH
NAME 6800 Partners Contribution
NAME 6800 Partner's Capital
NAME 6800 Alcoriza, Majerle P. ₱ 1,000.00
NAME 6800 Awitan, Richard S. ₱ 1,000.00
NAME 6800 Bagas, Joh Ann Meh T. ₱ 1,000.00
NAME 6800 Baguhin, Irish Hannah ₱ 1,000.00
NAME 6800 Callao, Hanami S. ₱ 1,000.00
NAME 6800 Daulong, Jomaita ₱ 1,000.00
NAME 6800 Murillo, Lyka Jane G. ₱ 1,000.00
NAME 6800 Talian, Missy Jean E. ₱ 1,000.00
Titiban, Janica E. ₱ 1,000.00
Veloso, Khen Marie N. ₱ 1,000.00

TOTAL CONTRIBUTION ₱ 10,000.00

Possible Financial Assumption
1. The fiscal year method will be used.
2. Year 2025 is the start of business operations.
3. Income will increase by 10% annually.
4. Expense will increase by 5% annually.
5. The straight-line method of depreciation will be used.
6. No receivables at the end of the year.
7.No accounts payable at the end of the year.
8. No supplies are left for the year. Supplies are expensed outright.
9. Profit and loss sharing will be _____.

QTY PARTICULARS UNIT COST TOTAL COST

FURNITURES AND FIXTURES
1 Stall 2000 2000
TOTAL: 2000 2000
STORE EQUIPMENT AND MACHINERIES:
2 Plastic Mixing Container 25 50
2 Hair Net 20 40
2 Chemical Splash Type 15 30
1 Funnel 20 20
1 Cup Measurement 35 35

TOTAL: 115 175

Repairs and Maintenance

Yearly rate 2025 2026 2027 2028 2029
Painting of stall every 3 years 0 0 300 0 0
including of refurbishing
of woods.
TOTAL: - - 300 - -

Permits, Licenses and Taxes

2025 2026 2027 2028 2029
2000
TOTAL 2000 2000 2000 2200 2200
Projection: > 10% increase after 2 years

ADVERTISING EXPENSE
FEB MARCH APRIL MAY JUNE JULY
Flyers 200 200
Product Testing
BY 1 TAKE 1

TOTAL

PROJECTED ADVERTISING EXPENSE 2025 2026 2027 2028

> An increase of 5% per year. 1000 1050 1102.5 1157.625

Salaries Expense

No. Employees Position Per MonthTotal Salaries Projections:

1 Cashier 2100 2100 >Majority of the hired employees are working
1 Sale Assosiate 2100 2100 > Increase will be given on the 6th year.
4200 4200

2025 2026 2027 2028 2029

22800 22800 24100 25300 25000

SUPPLIES EXPENSE 2025 2026 2027 2028

Popsickle Sticks 50
Disposable Gloves 35 226 248.6 273.46 300.806
Face Mask 45
Packaging Sticker 50
Container 46

Total 226

Projections:
> these supplies are replenish monthly
> increase by 10% yearly due to inflation

Sales
Projections: 10% increase annually
 DEPRECIATION EXPENSE
Salvage Value 10% USEFUL LIFE 2025 2026 2027 2028 2029

200 5 0 360 360 360 360

200 360 360 360 360

5 5 9 9 9 9 9
4 5 7.2 7.2 7.2 7.2 7.2
3 5 5.4 5.4 5.4 5.4 5.4
2 5 3.6 3.6 3.6 3.6 3.6
3.5 5 6.3 6.3 6.3 6.3 6.3

17.5 31.5 31.5 31.5 31.5 31.5

SOLUTION: 4000-400/5

0.75
0.6
0.45
0.3
0.525
2.625 MONTHLY
 AUG SEPT OCT NOV DEC JAN TOTAL
200 200 200 1000
0

1000

2029
1215.506

24300
ed employees are working students
ven on the 6th year.

2029

330.8866
 BOOK VALUE
2024-2025 2026 2027 2028 2029

2000 1640 1280 920 560

2000 1640 1280 920 560

50 41 32 23 14
32.8 25.6 18.4 11.2 4
24.6 19.2 13.8 8.4 3
16.4 12.8 9.2 5.6 2
28.7 22.4 16.1 9.8 3.5

152.5 121 89.5 58 26.5

 Statement of Financial Position
For the month ended, FEBRUARY 2024 MARCH APRIL

ASSETS
Current Assets
Cash 7,121.04 9,091.04 9,091.04
Inventory 736.58 736.58 736.58
7,857.62 9,827.62 9,827.62

Non-current Assets
Stall 2000 - -
dep'n -30 1,970.00
Equipment 175.00 175.00 175.00
Less: Accumulated Depreciation (2.63) 172.38 (2.63) (2.63)
2,142.38 172.38 172.38

TOTAL ASSETS 9,999.99 10,000.00 10,000.00

LIABILITIES -

EQUITY
Partner's Equity 10,000.00 10,000.00 10,000.00

TOTAL LIABILITIES AND PARTNERS' EQUITY 10,000.00

Statement of Financial Position

For the Year Ended, 2025 2026

ASSETS
Current Assets
Cash 107,122.48 107214.04
Inventory 8,838.96 8,838.96
115,961.44 116053

Non-current Assets
Stall 2000 1940
 dep'n -30 1,970.00 -30 1910
Equipment 2,100.00 2,068.50
Less: Accumulated Depreciation (31.50) 2,068.50 (31.50) 2,037.00
4,038.50 3947

TOTAL ASSETS 119,999.94 120000

LIABILITIES -

EQUITY
Partner's Equity 120,000.00 120,000.00

TOTAL LIABILITIES AND PARTNERS' EQUITY 10,000.00

MAY JUNE JULY AUGUST SEPTEMBER OCTOBER

9,091.04 9,091.04 9,091.04 9,091.04 9,091.04 9,091.04

736.58 736.58 736.58 736.58 736.58 736.58
9,827.62 9,827.62 9,827.62 9,827.62 9,827.62 9,827.62

- - - - - -

175.00 175.00 175.00 175.00 175.00 175.00

(2.63) (2.63) (2.63) (2.63) (2.63) (2.63)
172.38 172.38 172.38 172.38 172.38 172.38

10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00

10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00

2027 2028 2029

107275.54 107337.04 107398.54

8,838.96 8,838.96 8,838.96
116114.5 116176 116237.5

1,910.00 1,880.00 1,850.00

 -30 1,880.00 -30 1,850.00 -30 1,820.00
2,037.00 2,005.50 1,974.00
(31.50) 2,005.50 (31.50) 1,974.00 (31.50) 1,942.50
3885.5 3824 3762.5

120000 120000 120000

120,000.00 120,000.00 120,000.00

NOVEMBER DECEMBER JANUARY TOTAL

9,091.04 9,091.04 9,091.04 107,122.48

736.58 736.58 736.58 8,838.96
9,827.62 9,827.62 9,827.62 115,961.44

- - 2000
30 1970
175.00 175.00 175.00 2,100.00
(2.63) (2.63) (2.63) (31.50) 2,068.50
172.38 172.38 172.38 4038.5

10,000.00 10,000.00 10,000.00 119,999.94

10,000.00 10,000.00 10,000.00 120,000.00

19,457.50
 2025
Sales ₱157,950.00
Less: Cost of Sales ₱50,844.00
Gross Profit ₱107,106.00
Less: Operating Expenses
Permits, Taxes & Licenses ₱2,000.00
Supplies Expense ₱9.62
Salaries Expense ₱24,300.00
Promotions and Advertising Expense ₱1,000.00
Transportation Expense ₱960.00
Depreciation Expense ₱31.56
₱28,301.18
Net Income ₱78,804.82

Projected Profit and Loss Statement

2025 2026 2027

SALES ₱ 189,540.00 ₱ 208,494.00 ₱ 229,343.40

COST OF GOOD SOLD

DIRECT MATERIALS ₱ 135,108.00 ₱ 135,108.00 ₱ 133,996.00
GROSS PROFIT ₱ 54,432.00 ₱ 73,386.00 ₱ 95,347.40

OPERATING EXPENSE
PERMITS, TAXES & LICENSES ₱ 2,000.00 ₱ 2,100.00 ₱ 2,205.00
SUPPLIES EXPENSE ₱ 1,118.40 ₱ 1,174.32 ₱ 1,233.04
SALARIES EXPENSE ₱ 24,300.00 ₱ 25,515.00 ₱ 26,790.75
ADVERTISING EXPENSE ₱ 1,000.00 ₱ 1,050.00 ₱ 1,102.50
TRANSPORTATION EXPENSE ₱ 960.00 ₱ 1,008.00 ₱ 1,058.40
DEPRECIATION EXPENSE (STALL) ₱ 190.00 ₱ 190.00 ₱ 190.00

₱ 29,568.40 ₱ 31,037.32 ₱ 32,579.69

TOTAL OPERATING EXPENSE ₱ 29,568.40 ₱ 31,037.32 ₱ 32,579.69

NET INCOME ₱ 24,863.60 ₱ 42,348.68 ₱ 62,767.71

CASH FLOW FROM OPERATING ACTIVITIES

NET INCOME ₱ 24,863.60 ₱ 42,348.68 ₱ 62,767.71
ACC DEP 190 190.00 ₱190.00
₱ 25,053.60 ₱ 42,538.68 ₱ 62,957.71
INVESTING ACTIVITIES
PURCHASE OF EQUIP & FIXTURES (2,175.00)
STALL (2,000.00)
(4,175.00)

FINANCING 10,000.00
NET INC/DEC IN CASH 30,878.60 42,538.68 62,957.71
CASH, BEG. ₱ 30,878.60 ₱ 73,417.28
CASH, END 30,878.60 73,417.28 136,374.99

CASH 30,878.60 73,417.28 136,374.99

EQUIP& FIX 2175 2,175.00 ₱2,175.00
FURNITURE & FIX 2000 2,000.00 ₱2,000.00
ACC DEP -190 (380.00) -₱570.00
1810 1620 1430
TOTAL 34,863.60 77,212.28 139,979.99

LIAB 0 - ₱0.00
EQUITY ₱ 24,863.60 ₱ 42,348.68 ₱ 62,767.71
CAPITL 10,000.00 ₱ 34,863.60 ₱ 77,212.28
₱ 34,863.60 ₱ 77,212.28 ₱ 139,979.99
- - -
 2026 2027 2028 2029
₱173,745.00 ₱172,315.00 ₱180,895.00 ₱178,750.00
₱50,844.00 ₱50,844.00 ₱50,844.00 ₱50,844.00
₱122,901.00 ₱121,471.00 ₱130,051.00 ₱127,906.00

₱2,100.00 ₱2,205.00 ₱2,315.25 ₱2,431.01

₱10.10 ₱10.61 ₱11.14 ₱11.69
₱24,300.00 ₱24,100.00 ₱25,300.00 ₱25,000.00
₱1,050.00 ₱1,102.50 ₱1,157.63 ₱1,215.51
₱1,008.00 ₱1,058.40 ₱1,111.32 ₱1,166.89
₱33.14 ₱34.79 ₱36.53 ₱38.36
₱28,501.24 ₱28,511.30 ₱29,931.87 ₱29,863.46
₱94,399.76 ₱92,959.70 ₱100,119.13 ₱98,042.54

Statement of Financial Performance

For the month ended, February 2024

Sales
Less: Cost of Sales
Gross Profit
Less: Operating Expenses
PERMITS, TAXES & LICENSES
Salaries Expense
supplies expense
Promotions and Advertising Expense
Transportation Expense
Repairs and Maintenance Expense
Depreciation Expense
Net Income

2028 2029

₱ 252,277.74 ₱ 277,505.51

DEPRECIATION EXPENSE - STALL

₱ 140,668.00 ₱ 139,000.00
₱ 111,609.74 ₱ 138,505.51

₱ 2,315.25 ₱ 2,431.01
₱ 1,294.69 ₱ 1,359.42
₱ 28,130.29 ₱ 29,536.80
₱ 1,157.63 ₱ 1,215.51
₱ 1,111.32 ₱ 1,166.89
₱ 190.00 ₱ 190.00

₱ 34,199.17 ₱ 35,899.63

₱ 34,199.17 ₱ 35,899.63

₱ 77,410.57 ₱ 102,605.89

₱ 77,410.57 ₱ 102,605.89
₱190.00 ₱190.00
₱ 77,600.57 ₱ 102,795.89

77,600.57 102,795.89
₱ 136,374.99 ₱ 213,975.56
213,975.56 316,771.45

213,975.56 316,771.45
₱2,175.00 ₱2,175.00
₱2,000.00 ₱2,000.00
-₱760.00 -₱950.00
1240 ₱1,050.00
217,390.56 319,996.45

₱0.00 ₱0.00
₱ 77,410.57 ₱ 102,605.89
₱ 139,979.99 ₱ 217,390.56
₱ 217,390.56 ₱ 319,996.45
- -
 TAXES: 2000
STALL DEP'N NOT INCLUDED

mance
ry 2024 March April May

12,350.00 11700 13000 14300

4,237.00 4014 4460 4906
8,113.00 7686 8540 9394

2,000.00
1,900.00 1800 2000 2200
16.80 16.8 16.8 16.8
200.00
80.00 80 80 80
-
4,196.80 1896.8 2096.8 2296.8
3,916.20 5789.2 6443.2 7097.2

2025
N EXPENSE - STALL 190 190 190
June July August September October

11700 14950 13000 13650 14950

4014 5129 4460 4683 5129
7686 9821 8540 8967 9821

1800 2300 2000 2100 2300

16.8 16.8 16.8 16.8 16.8
200
80 80 80 80 80

2096.8 2396.8 2096.8 2196.8 2396.8

5589.2 7424.2 6443.2 6770.2 7424.2
November December January

12350 12350 13650

4237 4237 4683
8113 8113 8967

1900 1900 2100

16.8 16.8 16.8
200 200 200
80 80 80

2196.8 2196.8 2396.8

5916.2 5916.2 6570.2
 Statement of Cashflow
For the month ended, February 2024 FEB MARCH

Cashflow from Operating Activities

Net Sales 14820
Adjustment to reconcile net income to net cash
Purchase of Raw Materials 10,564 10,008
Salaries Expense 1,900 1,800
Promotions and Advertising Expense 200
Transportation Expenses 80 12,744 80
Net Cash provided by Operating Activities 2,076

Cashflow from Investing Activities

Purchase of Property, Plant, and Equipment 175
Net Cash used in Investing Activities 2,000 2,175

Cashflow from Financing Activities

Partners' Investment 10,000
Net Cash used in Financing Activities 10,000

Net Increase (Decrease) in Cash 2,076.00

Add: Cash, Beggining 7,825.00
Cash, Ending 9,901
MARCH APRIL MAY JUNE

14,040 15600 17160 14040

11,120 12,232 10008

2,000 2,200 1,800
200
11,888 80 6,640 80 6,886 80 2180
2,152 8,960 10,274 11,860

0 0 0
0 0 0

0 0 0 0

2,152 8,960 10,274 11,860

9,901 12,053 21,013 31,287
12,053.00 21,013 31,287 43,147
JULY AUGUST Sep-24 Oct-24

17940 15600 16380

12,788 11,120 11,676

2,300 2,000 2,100

80 7,109 80 46,040 80 48,069

10,831 -80 -30,440 0 -80 -31,689 0

0 0 0
0 0 0

0 0 0

10,831 -30,440 31,689

43,147 53,978 23,538
53,978 23,538 55,227
Oct-24 Nov-24 Dec-24 1/1/2025

17940 14820 14820

12,788 10,564 10564 11,676

2,300 1,900 1,900 2,100
200 200 200
80 53,009 80 6,417 80 2184.237 80
-80 -35,069 0 -80 8,403 0 -80 12,636 0 -80

0 0 0
0 0 0

0 0 0

-35,069 8,403 12,636

55,227 20,158 28,561
20,158 28,561 41,197
16380 189540

11,546
4,834

0
0

4,834
41,197
46,031