BanaNuggets

Comparative Statement of Financial Perfor

As of December 31, 2025 - 2029

2025 2026

Sales 437,400.00 481,140.00

Less: Cost of Sales 213,049.35 234,354.29
Gross Profit 224,350.65 246,785.71
Less: Operating Expenses 141,101.60 155,211.76
Utilities 1,800.00 1,980.00
Rent Expense 43,740.00 48,114.00
Transportation 3,600.00 3,960.00
Depreciation 1,635.20 1,635.20
Permits and Licenses 4,170.00 4,170.00
Marketing Expenses 3,225.00 3,547.50
Salaries and Other Benefits 82,931.40 82,931.40
Net Income 83,249.05 91,573.95
Less: Interest Expense 6,000.00 4,800.00
Net Income After Interest Expense 77,249.05 86,773.95
 BanaNuggets
ement of Financial Performance
ember 31, 2025 - 2029

2027 2028 2029 TOTAL

529,254.00 582,179.40 640,397.34 2,670,370.74

257,789.72 283,568.69 311,925.56 1,300,687.60
271,464.28 298,610.71 328,471.78 1,369,683.14
170,732.94 187,806.23 206,586.85 861,439.38
2,178.00 2,395.80 2,635.38 10,989.18
52,925.40 58,217.94 64,039.73 267,037.07
4,356.00 4,791.60 5,270.76 21,978.36
1,635.20 1,635.20 1,635.20 8,176.00
4,170.00 4,170.00 4,170.00 20,850.00
3,902.25 4,292.48 4,721.72 19,688.95
82,931.40 82,931.40 82,931.40 414,657.00
100,731.35 110,804.48 121,884.93 508,243.76
3,600.00 2,400.00 1,200.00 18,000.00
97,131.35 108,404.48 120,684.93 490,243.76
 ###

15.00
 INGREDIENTS COST OTHER SUPPLIES per unit
Eggs 137.70 Gloves
Bread Crumbs 142.72 Tissue
Flour 112.75 Toothpick
Cooking Oil 96.03 Paper Plate
Ketchup 97.20 TOTAL
Stem 78.41
Onion Leaves 38.88
Condiments 269.57
Gas 64.80 PACKAGING
TOTAL 1,038.06 Toothpick
Packaging 131.54 Paper Plate
Other supplies used 14.00 Ketchup
Serving 162 TOTAL
Total Cost 1,183.61
Unit Cost 7.31
Operating Cost Per Unit 4.68 Operating Cost of 162 Servings
Total per unit cost including O 11.99
SP 15.00 Transportation
Profit 3.01 Rent Expense
Salaries Expense
EQUIPMENTS COST Depreciation
LPG Tank 1,900.00 Water
Stove 450.00 Electricity
Frying pan 180.00 Advertising
Tray 159.00
Knife 107.00
Weighing scale 90.00
Chopping board 86.00
Strainer 86.00
Stainless Steel Bowl 80.00 FURNITURE AND FIXTURE
Molder 15.00 Glass Display Rack
Sianse 57.00 Electric fan
Ladle 45.00 Monoblock
Tablespoon 45.00 Table
Tong 42.00 TOTAL
Squeeze bottle 28.00
TOTAL 3,370.00
MATERIALS
Plywood
Tarpaulin
Table cloth
Fixed Assets 7,070.00 Steel wire
Depreciation 117.83 Mat display
TOTAL
Labor
OVERALL TOTAL EXPENS
SUPPLIES per unit UTILITY CONSUMPTION/MONTH 3mons
9.00 Electricity 100.00 300.00
5.00 Water 100.00 300.00
3.56 Rent 4,860.00
50.22
67.78

162 SERVINGS Business Cost 3mons

3.56 Advertising 538.33
50.22 Distribution 400.00 1,200.00
77.76
131.54

Contribution
162 Servings SSS 6,874.20 763.80
- PAG-IBIG 1,447.20 160.80
20.00 0.12 PHILHEALTH 2,250.00 250.00
243.00 1.50 10,571.40
402.00 2.48
6.81 0.04 P&L 4165/YEAR
5.00 0.03
100.00 0.03
17.92 0.11
794.73 4.681850823
4.91 sales/day 2,430.00
cost 1,183.61
oe 758.46
487.93
D FIXTURE
2,000.00 Permits and Lic 4,170.00
800.00
300.00
600.00
3,700.00

450.00
250.00
150.00
30.00
26.00
906.00
200.00
1,106.00
year
3,225.00
3,600.00
6,825.00

38.19 0.24
8.04 0.05
12.50 0.08
 Projected St
F

Jan Feb Mar

Capital
Sales 48,600.00 48,600.00 48,600.00
Less: Cost of Sales 23,672.15 23,672.15 23,672.15
Gross Profit 24,927.85 24,927.85 24,927.85
Less: Operating Expenses 19,339.20 15,169.20 15,169.20
Rent Expense 4,860.00 4,860.00 4,860.00
Electricity 100.00 100.00 100.00
Water 100.00 100.00 100.00
Transportation 400.00 400.00 400.00
Depreciation 136.27 136.27 136.27
Advertising Cost 358.33 358.33 358.33
Salaries Expense 8,040.00 8,040.00 8,040.00
SSS 763.80 763.80 763.80
Pag-IBIG 160.80 160.80 160.80
PHILHEALTH 250.00 250.00 250.00
Permits and Licenses 4,170.00
Net Income 5,588.65 9,758.65 9,758.65

oe/unit 5.96888888889 71,016.45

24,120.00

FIXED 3.22
VARIABLE COST #REF!
 BanaNuggets
Projected Statement of Financial Performance
For the year ended 202x

Apr May Jun Jul Aug Sep Oct

48,600.00 48,600.00 48,600.00 48,600.00

23,672.15 23,672.15 23,672.15 23,672.15
24,927.85 24,927.85 24,927.85 24,927.85
15,169.20 15,169.20 (136.27) ### ### 15,169.20 15,169.20
4,860.00 4,860.00 4,860.00 4,860.00
100.00 100.00 100.00 100.00
100.00 100.00 100.00 100.00
400.00 400.00 400.00 400.00
136.27 136.27 136.27 ### ### 136.27 136.27
358.33 358.33 358.33 358.33
8,040.00 8,040.00 8,040.00 8,040.00
763.80 763.80 763.80 763.80
160.80 160.80 160.80 160.80
250.00 250.00 250.00 250.00

9,758.65 9,758.65 ### ### ### 9,758.65 9,758.65

1,075.00
24,120.00
2,291.40
482.40 7.306219753
Err:509 750.00
Err:509 3,523.80

4860
Nov Dec TOTAL 101 84

48,600.00 48,600.00 437,400.00 30300 25200

23,672.15 23,672.15 213,049.35 14758.5639 12274.449
24,927.85 24,927.85 224,350.65 15541.4361 12925.551
15,169.20 15,169.20 141,101.60 12057.1556 #REF!
4,860.00 4,860.00 43,740.00 2520
100.00 100.00 900.00 100
100.00 100.00 900.00 1,800.00 100
400.00 400.00 3,600.00 400
136.27 136.27 1,635.20 84.5
358.33 358.33 3,225.00 358.33
8,040.00 8,040.00 72,360.00 #REF!
763.80 763.80 6,874.20 8,040.00
160.80 160.80 1,447.20 763.80
250.00 250.00 2,250.00 160.80
4,170.00
9,758.65 9,758.65 83,249.05 250.00
3484.28054 #REF!

100.8

FIXED #REF! #REF!

#REF! #REF!
100.8 #REF!
 BanaNuggets
Projected Statement of Financial Performance
For the year ended 202x

2025 2026 2027

Sales 437,400.00 481,140.00 529,254.00

Less: Cost of Sales 201,385.80 221,524.38 243,676.82
Gross Profit 236,014.20 259,615.62 285,577.18
Less: Operating Expenses 147,720.90 162,492.99 178,742.29
Rent Expense 43,740.00 48,114.00 52,925.40
Electricity 900.00 990.00 1,089.00
Water 900.00 990.00 1,089.00
Gas 11,664.00 12,830.40 14,113.44
Transportation 3,600.00 3,960.00 4,356.00
Depreciation 760.50 760.50 760.50
Advertising 3,225.00 3,547.50 3,902.25
Salaries Expense 72,360.00 72,360.00 72,360.00
SSS 6,874.20 6,874.20 6,874.20
Pag-IBIG 1,447.20 1,447.20 1,447.20
PHILHEALTH 2,250.00 2,250.00 2,250.00
Net Income 88,293.30 97,122.63 106,834.89
ts
ancial Performance
ed 202x

2028 2029 TOTAL

15.00
582,179.40 640,397.34 2,670,370.74
268,044.50 294,848.95 1,229,480.45
314,134.90 345,548.39 1,440,890.29
196,616.52 216,278.17 901,850.87
58,217.94 64,039.73 267,037.07
1,197.90 1,317.69 5,494.59 3,230.00
1,197.90 1,317.69 5,494.59
15,524.78 17,077.26 71,209.89
4,791.60 5,270.76 21,978.36
760.50 760.50 3,802.50
4,292.48 4,721.72 19,688.95
72,360.00 72,360.00 361,800.00
6,874.20 6,874.20 34,371.00
1,447.20 1,447.20 7,236.00
2,250.00 2,250.00 11,250.00
117,518.38 129,270.22 539,039.43
Fixed Assets
Equipment 3,370.00
LPG Tank 1,900.00
Stove 450.00
Frying pan 180.00
Tray 159.00
Knife 107.00
Weighing scale 90.00
Chopping board 86.00
Strainer 86.00
Stainless Steel Bowl 80.00
Molder 15.00
Sianse 57.00
Ladle 45.00
Tablespoon 45.00
Tong 42.00
Squeeze bottle 28.00
Furniture and Fixtures 3,700.00
Glass Display Rack 2,000.00
Electric fan 800.00
Monoblock 300.00
Table 600.00
Building 1,106.00
Plywood 450.00
Tarpaulin 250.00
Table cloth 150.00
Steel wire 30.00
Mat display 26.00
Labor for the building 200.00
Working Capital 94,772.40
Materials & Supplies 67,128.60
Salary Cost (3 months) 24,120.00
Employer's Mandatory Contribution 3,523.80
SSS 2,291.40
Pag-IBIG 482.40
PhilHealth 750.00
Business Cost 1,075.00
Advertising Cost 1,075.00
Transportation Cost 1,200.00
Rent Expense 14,580.00
Utility 600.00
Electricity 300.00
Water 300.00
Pre-Operating Expenses
Permit & Licenses 4,170.00
DTI Certificate of Registration 230.00
Communnity Tax Certificate 10.00
Barangay Business Clearance 50.00
Barangay Certificate of Registration 350.00
Mayor's Business Permit & Licenses 1,500.00
BIR Registration Form 500.00
Documentary Stamp 30.00
Book of Accounts 150.00
Reciepts/Invoices 1,000.00
Bureau of Fire Protection Permit 350.00
Miscelleneous Expenses = Buffer (10%) 12,457.34

TOTAL PROJECT COST FOR 3 MONTHS 137,030.74

Total without miscelleneous expenses 124,573.40

 BanaNuggets
Comparative Statement of Changes in Eq
As of December 31, 2025 - 2029

2025
Santos, Capital
Balance at the beginning of the year ₱ -
Add: Investments 37,030.74
Net Income 77,249.05
Total 114,279.79
Less: Withdrawals 40,000.00
Balance at the end of the year 74,279.79
 BanaNuggets
tive Statement of Changes in Equity
of December 31, 2025 - 2029

2026 2027 2028 2029

₱ 74,279.79 ₱ 117,053.74 ₱ 165,785.09 ₱ 220,949.57 578,068.19

- - - - 37,030.74
86,773.95 97,131.35 108,404.48 120,684.93 490,243.76
161,053.74 214,185.09 274,189.57 341,634.50 1,105,342.69
44,000.00 48,400.00 53,240.00 58,564.00 244,204.00
117,053.74 165,785.09 220,949.57 283,070.50 861,138.69
 BanaNuggets
Statement of Financial Position
Pre-Operating of the Business

ASSETS
Current Assets
Cash 128,854.74
Total Current Assets 128,854.74

Non-Current Assets
Equipments 3,370.00
Funiture and Fixture 3,700.00
Building 1,106.00
Total Non-Current Assets 8,176.00

TOTAL ASSETS 137,030.74

LIABILITY 100,000.00

OWNER'S EQUITY 37,030.74

TOTAL OF LIABILITIES AND OWNER'S EQUITY 137,030.74

 PROJECT COST
Equipments 3,370.00 Stateme
Furniture and Fixture 3,700.00 Pre-Op
Building 1,106.00
Working Capital 94,772.40 ASSETS
Business Cost 1,075.00 Current Assets
Transportation Cost 1,200.00
Rent Expense 14,580.00 Total Current Assets
Utility 600.00
Permit & Licenses 4,170.00 Non-Current Assets
Miscelleneous Expenses 12,457.34
137,030.74

128,854.74 Total Non-Current Assets

12,457.34 TOTAL ASSETS

OWNER'S EQUITY
 BanaNuggets
Statement of Financial Position
Pre-Operating of the Business

ASSETS
Current Assets
Cash #REF!
Total Current Assets #REF!

Non-Current Assets
Equipments 3,370.00
Funiture and Fixture 3,700.00
Building 1,106.00
Total Non-Current Assets 8,176.00

TOTAL ASSETS #REF!

OWNER'S EQUITY #REF!

 BanaNu
Comparative Statement
As of December 3

Pre-Operating
ASSETS
Current Assets
Cash 128854.74
Total Current Assets

Non-Current Assets
Equipments 3370
Funiture and Fixture 3700
Building 1106
Total Non-Current Assets 8176

TOTAL ASSETS 137030.74

LIABILITIES
Current Liability
Loans Payable 20000
Total Current Liability

Non-Current Liability
Loans Payable 80000
Total Non-Current Liability

TOTAL LIABILITIES 100000

OWNER'S EQUITY
Santos, Capital 37,030.74

TOTAL LIABILITIES AND OWNER'S EQUITY 137,030.74

 BanaNuggets
mparative Statement of Financial Position
As of December 31, 2025 - 2029

2025 2026 2027 2028

₱ 76,505.30 ₱ 105,757.44 ₱ 146,252.17 ₱ 199,553.76

147,738.99 105,757.44 146,252.17 199,553.76

2,696.00 2,022.00 1,348.00 674.00

2,960.00 2,220.00 1,480.00 740.00
884.80 663.60 442.40 221.20
6,540.80 4,905.60 3,270.40 1,635.20

154,279.79 110,663.04 149,522.57 201,188.96

20,000.00 20000 20000 20000

20,000.00

60,000.00 40000 20000 0

60,000.00

80000 60000 40000 20000

74,279.79 117053.7408 165785.08888 220949.571768

154,279.79 177,053.74 205,785.09 240,949.57

 2029

₱ 267,382.89
267,382.89

-
-
-
-

267,382.89

283070.5029448

283,070.50
Kalabasa Chips
Statement of Cashflows (direct method)

2025
Cash Flows from Operating Activities
Add:
Cash from Sales 162000
Less:
Cost of Sales 3594.6 3954.06
Operating Expenses 110973.8 112593.8
Interest Expense 3000 -117568.4 2400
Cash inflows from Operating Activities 44431.6

Cash Flows from Investing Activities

Less:
Equipment 2158
Furniture and Fixtures 0
Building 1155 -3313
-3313
Cash Flows from Financing Activities
Add:
Investment 10386.7
Aquisition of Mortgage Loan 50000 60386.7
Less:
Payment for Loan Amortization 10000 10000
Withdrawals 15000 -25000 20000

Ending 76505.3
 2026 2027 2028 2029

178200 196020 215622 237184.2

4349.47 4784.41 5262.85

114375.8 116336 118492.22
-118947.86 1800 -120525.27 1200 -122320.41 600 -124355.07
59252.14 75494.73 93301.59 112829.13

0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0

0 0 0 0
0 0 0 0

10000 10000 10000

-30000 25000 -35000 30000 -40000 35000 -45000

29252.14 40494.73 53301.59 67829.13

385309.19

267382.89
Year Annual Cashflow from OperationsCummulative Cashflow
-100000 -100000
1 44431.6 -55568.4
2 59252.14 3683.73999999999
3 75494.73 79178.47
4 93301.59 172480.06
5 112829.13 285309.19
Payback Period
In Years 0.06
In Months 0.56
In No. of Operating Days 11.19

6 months and 17 days of operation

Liquidity Ratio
2025 2026 2027 2028 2029
CURRENT RATIO 7.39 5.29 7.31 9.98 283,070.5/0
Net Working Capital Ra 56,505.30 105,757.44 146,252.17 199,553.76 267,382.89

Solvency Ratio
2025 2026 2027 2028 2029
55.54% 98.75% 188.74% 466.51% 283070.50%