CANDLELIGHTFULL

Financial Ratios
Appendix B
Year 1 Year 2 Year 3
Profitability Ratio
Profit Margin = Net Income (906,304) (944,816) (1,123,730)
Sales 41,500 47,725 54,884
Profit Margin = -2183.87% -1979.71% -2047.47%

Gross Profit Margin = Gross Profit (120,000) (120,002) (120,002)

Sales 41,500 47,725 54,884
Profit Margin = -289.16% -251.45% -218.65%

Return on Capital = Net Income (906,304) (944,816) (1,123,730)

Average Capital 1,546,848 621,288 (412,985)
Return on Capital = -58.59% -152.07% 272.10%

Liquidity Ratio
Current Ratio = Current Assets 1,088,770 150,913 (965,666)
Current Liabilities 13,120 14,096 15,263
Current Ratio = 8299.00% 1071.00% -6327.00%

Acid Test = Quick Assets (268,250) 107,958 (1,009,814)

Current Liabilities 13,120 14,096 15,263
Acid Test = -2045.00% 766.00% -6616.00%

Solvency Ratios
Debt Ratio = Total Debt 13,120 14,096 15,263
Total Assets 1,114,816 170,975 (951,588)
Debt Ratio = 1.18% 8.24% -1.60%

Debt to Equity Ratio = Total Debt 13,120 14,096 15,263

Total Equity 1,101,696 156,880 (966,851)
Debt to Equity Ratio = 1.19% 8.98% -1.58%

Equity Ratio = Total Equity 1,101,696 156,880 (966,851)

Total Assets 1,114,816 170,975 (951,588)
Equity Ratio = 98.82% 91.76% 101.60%

Break Even Point

Break Even Point = Fixed Cost 786,304 824,814 1,003,728
Contribution Margin -289.16% -251.45% -218.65%
Break Even Point = (271,926.96) (328,023.07) (459,056.94)

Payback Period
Year Cash Flow Balance
Initial investment 2,000,000.00 (2,000,000.00)
 2023 (2,234,220.00) (4,234,220.00) -3.9711513
2024 376,208.43 (3,858,011.57)
2025 (1,117,772.15) (4,975,783.72)
2026 3,321,070.15 (1,654,713.57)
2027 (9,867,401.78) (11,522,115.35) 0.16769496275363

Payback Period 3.79

0.12034098

WACC

Year Cash Flow Balance Payback Period

Initial investment 2,000,000 (2,000,000)
 2023 (2,234,220) (4,234,220) 1
2024 376,208 (3,858,012) 1
2025 (1,117,772) (4,975,784) 1
2026 3,321,070 (1,654,714) 1
2027 (9,867,402) (11,522,115) 1
Payback period 5.00
 Appendix A
CANDLELIGHTFULL
List of Pre Operating Expenses

Permits and Licenses Units Unit Cost Total

Permits and Licenses 1 15,000.00 15,000.00
Total Permits 15,000.00

Marketing Units Unit Cost Total

Promotional Budget 1 10,000.00 10,000.00
Total Marketing 10,000.00

Rent Units Unit Cost Total

Every month 1 5,000.00 5,000.00
Total Rent 5,000.00

Supplies Units Unit Cost Total

Packaging tape 3 16.00 48.00
Carton box 100 2.00 200.00
Tie Box 2 20.00 40.00
Scissors 2 30.00 60.00
Scotch Tape 5 15.00 75.00
Plastic Bag Cellophane 10 15.00 150.00
Scotch Tape Dispenser 4 110.00 440.00
Sales and tracker notebook 3 135.00 405.00
-

-
TOTAL 1,418.00

Leashold Improvement Units Unit Cost Total

Renovation 0 - -
TOTAL -

Equipment Units Unit Cost Total

Knife 5 50.00 250.00
Aluminum Can 4 55.00 220.00
PVC pipe 4 55.00 220.00
Drum aluminum Container 2 1,000.00 2,000.00
Metal Rod 5 150.00 750.00
TOTAL 3,440.00
 Materials Units Unit Cost Total
Parafin Wax 5 5,500.00 27,500.00
Pabilo 1 3,000.00 3,000.00
Aluminum Screen 1 90.00 90.00

TOTAL 30,590.00
 CANDLELIGHTFULL
START-UP COST AND CAPITALIZATION

START-UP COST
Pre Operating Expense
Permits and Licenses 15,000.00
Marketing 10,000.00
Rent 5,000.00
Supplies 1,418.00 31,418.00

Capital Expenditure
Leashold Improvement -
Equipment 3,440.00
Materials 30,590.00 34,030.00 1375680

Working Capital
1 Month Cost of Inventory 1,342,020.00
Contingency 592,532.00 1,934,552.00 0.296266 276466

Total Start-Up Cost 2,000,000.00

CAPITALIZATION
Cash Received From Owners 2,000,000.00

250786

1,626,466.00
 Sales in Volume - Game Console
Game Console JAN FEB MAR APR MAY JUN JUL AUG
Playstation 5 Disc #REF! ### ### ### ### ### ### ###
Playstation 5 Digital 1 ### ### ### ### ### ### ###
Xbox series X #REF! ### ### ### ### ### ### ###
Steam deck 64gb #REF! ### ### ### ### ### ### ###
Steam deck 256gb #REF! ### ### ### ### ### ### ###
Steam deck 512gb #REF! ### ### ### ### ### ### ###
Total #REF! ### ### ### ### ### ### ###
Sales in Volume - Game Console Accessories
Game Console Accessories JAN FEB MAR APR MAY JUN JUL AUG
PlayStation Pulse HeadSet #REF! ### ### ### ### ### ### ###
DualSense Controller #REF! ### ### ### ### ### ### ###
Xbox controller #REF! ### ### ### ### ### ### ###
New Q Steam Deck Dock #REF! ### ### ### ### ### ### ###
Total #REF! ### ### ### ### ### ### ###
#REF! ### ### ### ### ### ### ###
#REF! ### ### ### ### ### ### ###
Xbox controller #REF! ### ### ### ### ### ### ###
New Q Steam Deck Dock #REF! ### ### ### ### ### ### ###

#REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

#REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
onsole
SEP OCT NOV DEC Total
#REF! #REF! #REF! #REF! #REF! 20.40% Candlelightfull
#REF! #REF! #REF! #REF! #REF! 32.70% Stick Candle - Bundle 25pcs (White)
#REF! #REF! #REF! #REF! #REF! 21.40% Vigil Candle packs 6pcs (White)
#REF! #REF! #REF! #REF! #REF! 2.000% Scented gllass Candle (White)
#REF! #REF! #REF! #REF! #REF! 10.20% TOTAL
#REF! #REF! #REF! #REF! #REF! 13.30%
#REF! #REF! #REF! #REF! #REF!
Accessories Candlelightfull
SEP OCT NOV DEC Total Stick Candle - Bundle 25pcs (White)
#REF! #REF! #REF! #REF! #REF! 0.208 Vigil Candle packs 6pcs (White)
#REF! #REF! #REF! #REF! #REF! 0.333 Scented glass Candle - long neck bottle size (W
#REF! #REF! #REF! #REF! #REF! 0.271 TOTAL
#REF! #REF! #REF! #REF! #REF! 0.188
#REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF! #REF! 27.10%
#REF! #REF! #REF! #REF! #REF! 18.80%

#REF! #REF! #REF! #REF!

#REF! #REF! #REF! #REF!
#REF! #REF! #REF! #REF!
 Sales in Volume Candlelightfull
JAN FEB MAR APR MAY JUN
Bundle 25pcs (White) 15 16 15 15 16 16
acks 6pcs (White) 6 5 6 5 7 7
s Candle (White) 7 7 7 8 5 5
28 28 28 28 28 28

Sales Volume in Peso Candlelightfull

PRICE JAN FEB MAR APR MAY JUN
Bundle 25pcs (White) 135 2,025 2,160 2,025 2,025 2,160 2,160
acks 6pcs (White) 50 300 250 300 250 350 350
Candle - long neck bottle size (W 150 1,050 1,050 1,050 1,200 750 750
3,375 3,460 3,375 3,475 3,260 3,260
JUL AUG SEPT OCT NOV DEC TOTAL
18 20 17 18 19 15 200
4 4 3 4 2 6 59
6 4 8 6 7 7 77
28 28 28 28 28 28 336

JUL AUG SEPT OCT NOV DEC TOTAL

2,430 2,700 2,295 2,430 2,565 2,025 27,000
200 200 150 200 100 300 2,950
900 600 1,200 900 1,050 1,050 11,550
3,530 3,500 3,645 3,530 3,715 3,375 41,500
For Appendices

Sales in Volume - Game Console

Game Console 2024 2025 2026
Playstation 5 Disc 20.40% #REF! 33 39
Playstation 5 Digital 32.70% #REF! 53 61
Xbox series X 21.40% #REF! 35 41
Steam deck 64gb 2.00% #REF! 4 4

Sales in Volume - Game Console Accessories

Game Console Accessories 2024 2025 2026
PlayStation Pulse HeadSet 20.80% #REF! 38 44
DualSense Controller 33.30% #REF! 89 104
Xbox controller 27.10% #REF! 59 69
New Q Steam Deck Dock 18.80% #REF! 61 72
Playstation 5 Disc 33,900.00
Playstation 5 Digital 29,900.00
Xbox series X 30,900.00
Steam deck 64gb 24,500.00

Game Console Accessories Prices

PlayStation Pulse HeadSet 5,300.00
DualSense Controller 3,700.00
Xbox controller 3,300.00
New Q Steam Deck Dock 2,100.00
 Sales in Peso - Game Console Year
Prices 2024 2025 2026 1
33,900.00 #REF! 1,118,700.00 1,322,100.00 2
29,900.00 #REF! 1,584,700.00 1,823,900.00 3
30,900.00 #REF! 1,081,500.00 1,266,900.00
24,500.00 #REF! 98,000.00 98,000.00

2024 2025 2026

5,300.00 #REF! 201,400.00 233,200.00
3,700.00 #REF! 329,300.00 384,800.00
3,300.00 #REF! 194,700.00 227,700.00
2,100.00 #REF! 128,100.00 151,200.00
 Number of Employees:
Professional Support:
Proj. Sales Supply Total Market Share
138 844 982 14%
163 920 1083 15%
191 1002 1193 16%
2
1
 CANDLELIGHTFULL
STATEMENT OF CASH FLOWS
AS OF YEAR ENDING 2024-2026

2024 2025 2026

OPERATING ACTIVITIES
NET-INCOME AFTER TAX (906,304) (944,816) (1,123,730)
Depreciation 5,984 5,984 5,984
Increase in Prepayments (5,000) - -
Increase in Inventories (1,342,020) 1,314,065 (1,193)
Increase in Income tax payable - - -
Increase in Utilities payable 6,300 189 195
Increase in SSS Premium Payable 3,290 (70) 140
Increase in PHIC Premium Payable 2,330 57 33
Increase in HDMF Premium Payabl 1,200 800 800
NET-CASH INFLOW (2,234,220) 376,208 (1,117,772)

INVESTING ACTIVITIES
Payment for renovation -
Payment to equipment (3,440)
Payment to acquire furniture and fi (30,590)
NET-CASH OUTFLOW (34,030) - -

FINANCING ACTIVITIES
Cash received from the owners 2,000,000
Withdrawal - - -
NET-CASH INFLOW 2,000,000 - -
TOTAL NET CASH FLOWS (268,250) 376,208 (1,117,772)
Add: Cash, Beg. Balance - (268,250) 107,958
CASH, ENDING BALANCE (268,250) 107,958 (1,009,814) (418,250) (42,042)
Checking - - -
 Quasar Game Box
STATEMENT OF CASH FLOWS
AS OF YEAR ENDING 2024-2026

OPERATING NET-CASH FLOW (82,674.00) 350,601.36 555,573.26

INVESTING NET-CASH OUTFLOW (310,184.00) (62,665.00) (167,262.00)
FINANCING NET CASH FLOWS 610,000.00 (168,000.00) (268,000.00)
TOTAL NET CASH FLOWS 217,142.00 119,936.36 120,311.26
Add: Cash, Beg. Balance - 217,142.00 337,078.36
CASH, ENDING BALANCE 217,142.00 337,078.36 457,389.61

(1,159,814)
 CANDLELIGHTFULL
STATEMENT OF CHANGES IN OWNER'S EQUITY
AS OF YEAR ENDING 2023 - 2026

Molina, Capital
2024 2025 2026
Beg. Balance 2,000,000 1,093,696 148,880
Add: Net Income (906,304) (944,816) (1,123,730)
Total 1,093,696 148,880 (974,851)
Less: Drawing - - -
Ending Balance 1,093,696 148,880 (974,851)
 CANDLELIGHTFULL
STATEMENT OF CHANGES IN OWNER'S EQUITY
AS OF YEAR ENDING 2024 - 2026

Obero, Capital
2024 2025 2026
Beg. Balance 650,000 689,207 856,899
Add: Net Income 79,207 335,692 536,970
Total 729,207 1,024,899 1,393,869
Less: Drawing (40,000) (168,000) (268,000)
Ending Balance 689,207 856,899 1,125,869
 CANDLELIGHTFULL
STATEMENT OF FINANCIAL POSITION
AS OF YEAR END 2024-2026
Notes 2024 2025 2026
ASSETS
Current Assets s
Cash -268,250 107,958 (1,009,814)
Inventories 1,342,020 27,955 29,148
Prepaid Rent 15,000 15,000 15,000
Total Current Assets 1,088,770 150,913 (965,666)

Non-current assets
Leasehold Improvement 6 - - -
Less: Accumulated Depreciation - - - - - -

Equipment 6 1,440 1,440 1,440

Less: Accumulated Depreciation 166 1,274 332 1,108 498 942

Furniture and Fixtures 6 30,590 30,590 30,590

Less: Accumulated Depreciation 5,818 24,772 11,636 18,954 17,454 13,136
Total Non-current Assets 26,046 20,062 14,078
Total assets 1,114,816 170,975 (951,588)

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
Income tax payable - - -
Utilities Payable 6,300 6,489 6,684
SSS Premium Payable 4 3,290 3,220 3,360
PHIC Premium Payable 4 2,330 2,387 2,419
HDMF Premium Payable 4 1,200 2,000 2,800
Total Current Liabilities 13,120 14,096 15,263

Capital
Molina,Capital 1,093,696 148,880 (974,851)
Total Liabilities and Owner's Equity 1,106,816 162,975 (959,588)

Checking 8,000 8,000 8,000

 CANDLELIGHTFULL
STATEMENT OF FINANCIAL POSITION
AS OF YEAR END 2024-2026
Year 1 Year 2 Year 3
ASSETS
Current Assets 1,088,770 150,913 (965,666)
Non-current assets 26,046 20,062 14,078

LIABILITIES AND OWNER'S EQUITY

Total Current Liabilities 13,120 14,096 15,263
Molina,Capital 1,093,696 148,880 (974,851)
Total Liabilities and Owner's Equity 1,106,816 162,975 (959,588)

Growth 70.28% -85.28% -688.79%

 CANDLELIGHTFULL
Statement of Comprehensive income
For the Year ended, 2024

Notes Year 1 Year 2 Year 3

Sales 1 41,500 47,725 54,884
Cost of Goods Sold 2 161,500 167,727 174,886
Gross Profit (120,000) (120,002) (120,002)

Less: Operating Expense

Salaries and Wages 3 444,000 460,632 472,464 Tax
13th Month 3 37,000 38,386 39,372
SSS Contribution 3 37,620 39,330 41,040
PHIC Contribution 3 8,880 9,213 9,449 Bottom High
HDMF Contribution 3 10,800 18,000 25,200 - 150,000.00
Utilities Expense 4 75,600 77,868 80,204 250,001.00 400,000.00
Professional Fees 5 27,000 27,810 28,644 400,001.00 800,000.00
Depreciation Expenses 6 5,984 5,984 5,984 800,001.00 2,000,000.00
Marketing Expenses 7 60,000 66,000 72,600 2,000,001.00 8,000,000.00
Supplies Expense 8 4,420 4,641 4,873 8,000,000.00
Taxes and Licenses 9 15,000 15,750 16,538
Rent Expenses 10 60,000 61,200 207,360
Total 786,304 824,814 1,003,728
Net Income Before Tax (906,304) (944,816) (1,123,730)
Less: Income Tax - - -
Net Income After Tax (906,304) (944,816) (1,123,730)

-19.797090623 -20.474737969

325296.4187 540816.508 774177.80625

 E-Cargo Bike
Statement of Comprehensive incom
For the Year ended, 2023

-1117206.4 Year 1
Sales 12,920,000
Tax Y1 Y2 Y3 Cost of Goods Sold 13,040,000
- Gross Profit (120,000)
0 (158,445.60) (164,222.42) (191,059.56) Less: Operating Expense 786,304
22,500.00 (261,260.80) (268,963.23) (304,746.08) Net Income Before Tax (906,304)
102,500.00 (426,576.00) (436,204.04) (480,932.60) Less: Income Tax -
402,500.00 (871,891.20) (883,444.85) (937,119.12) Net Income After Tax (906,304)
2,000,000.00 (3,117,206.40) (3,130,685.65) (3,193,305.64)
Profit Margin -7.015%
Gross Profit Margin -289.16%
Return on Capital
E-Cargo Bike
f Comprehensive income
e Year ended, 2023

Year 2 Year 3
14,858,000 17,086,701
14,978,001 17,206,702
(120,001) (120,002)
824,814 1,003,728
(944,816) (1,123,730)
- -
(944,816) (1,123,730)

-6.359% -6.577%
-251.45% -218.65%
 CANDLELIGHTFULL
NOTE 1
Sales Forecast

SALES SELLING PRICE QTY. 2024

Candlelightfull

Stick candle - Bundle 25pcs (White) 135.00 200 27,000.00

Vigil candle packs 6pcs (White) 50.00 59 2,950.00
Scented glass candle - long neck bottle size (White) 150.00 77 11,550.00

Total Sales 41,500.00

E-Cargo Bike
NOTE 2
Cost Forecast

COST Rate Qty. 2024

Candlelightfull
Stick candle - Bundle 25pcs (White) 135.00 200 27,000.00
Vigil candle packs 6pcs (White) 50.00 59 2,950.00
Scented glass candle - long neck bottle size (White) 150.00 77 11,550.00

Total Cost of Materials - VAT Exclusive 41,500

Transportation Cost 120,000.00

Total Cost 161,500.00
2025 2026

1.15 1.15
31,050.00 35,707.50 33 39 230 264
3,392.50 3,901.37 53 62 68 78
13,282.50 15,274.87 35 41 89 102
4 4 #DIV/0! #DIV/0!
17 19 Err:509 Err:509
21 25 Err:509 Err:509
47,725.00 54,883.75 163 190 #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

Err:508 Err:508 Err:509 Err:509
Err:508 Err:508 Err:509 Err:509
Err:508 Err:508 Err:509 Err:509

2025 2026 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

1.15 1.15
31,050.00 35,708.00
3,393.00 3,902.00
13,283.00 15,275.00

47,727 54,886
- -
120,000.00 120,000.00 - -
167,727.15 174,886.15

- #DIV/0!
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
 Sales in Peso
Game Console JAN FEB MAR APR MAY JUN
Playstation 5 Disc 33,900.00 33,900.00 33,900.00 33,900.00 33,900.00 33,900.00
Playstation 5 Digital 29,900.00 29,900.00 29,900.00 59,800.00 59,800.00 59,800.00
Xbox series X 30,900.00 30,900.00 30,900.00 30,900.00 30,900.00 30,900.00
Steam deck 64gb 24,500.00 - - - - -
Steam deck 256gb - - - 31,500.00 31,500.00 31,500.00
Steam deck 512gb - - 39,500.00 39,500.00 39,500.00 39,500.00
Game Console Accessories
PlayStation Pulse HeadSet - 5,300.00 5,300.00 5,300.00 5,300.00 5,300.00
DualSense Controller 7,400.00 7,400.00 11,100.00 11,100.00 11,100.00 11,100.00
Xbox controller - - - 6,600.00 6,600.00 6,600.00
New Q Steam Deck Dock - - - 2,100.00 2,100.00 2,100.00
Total VAT Inclusive 126,600.00 107,400.00 150,600.00 220,700.00 220,700.00 220,700.00
Output VAT 13,564.00 11,507.00 16,136.00 23,646.00 23,646.00 23,646.00
Total Sales - VAT Exclusive 113,036.00 95,893.00 134,464.00 197,054.00 197,054.00 197,054.00
es in Peso
JUL AUG SEP OCT NOV DEC Total
33,900.00 67,800.00 67,800.00 67,800.00 101,700.00 169,500.00 711,900.00
59,800.00 89,700.00 89,700.00 89,700.00 149,500.00 239,200.00 986,700.00
30,900.00 61,800.00 61,800.00 61,800.00 92,700.00 154,500.00 648,900.00
- - - - - 24,500.00 49,000.00
31,500.00 31,500.00 31,500.00 31,500.00 31,500.00 63,000.00 315,000.00
39,500.00 39,500.00 39,500.00 39,500.00 79,000.00 118,500.00 513,500.00

10,600.00 5,300.00 5,300.00 10,600.00 26,500.00 37,100.00 121,900.00

18,500.00 11,100.00 18,500.00 11,100.00 29,600.00 51,800.00 199,800.00
6,600.00 13,200.00 13,200.00 13,200.00 19,800.00 33,000.00 118,800.00
4,200.00 4,200.00 4,200.00 4,200.00 6,300.00 10,500.00 39,900.00
235,500.00 324,100.00 331,500.00 329,400.00 536,600.00 901,600.00 3,705,400.00
25,232.00 34,725.00 35,518.00 35,293.00 57,493.00 96,600.00 397,006.00
210,268.00 289,375.00 295,982.00 294,107.00 479,107.00 805,000.00 3,308,394.00
 E-Cargo Bikes
Note 3
SALARIES AND OTHER BENEFITS
2024 2025 2026
SALARIES AND WAGES Monthly Annual Monthly Annual Monthly Annual
Position No
Staff 2 11,500.00 276,000 11,943.00 286,632 12,386.00 297,264
Manager 1 14,000.00 168,000 14,500.00 174,000 14,600.00 175,200
Total 444,000 460,632 472,464

SSS CONTRIBUTION (Includin Monthly Annual Monthly Annual Monthly Annual

Position No
Staff 2 902.50 21,660 1,092.50 26,220 1,140.00 27,360
Manager 1 1,330.00 15,960 1,092.50 13,110 1,140.00 13,680
Total 37,620 39,330 41,040

PHIC CONTRIBUTION Annual Monthly Annual Monthly Annual

Position No
Staff 2 230.00 5,520 238.86 5,733 247.72 5,945
Manager 1 280.00 3,360 290.00 3,480 292.00 3,504
Total 8,880 9,213 9,449

HDMF CONTRIBUTION Annual Monthly Annual Monthly Annual

Position No
Staff 2 300.00 7,200 500.00 12,000 700.00 16,800
Manager 1 300.00 3,600 500.00 6,000 700.00 8,400
Total 10,800 18,000 25,200

CANDLELIGHTFULL
Note 11
SSS, PHIC, HDMF Payable

Monthly Year 1 Monthly Year 2 Monthly Year 3

SSS CONTRIBUTION (Including EC)
Employer Share
Staff 2 902.50 21,660 1,092.50 26,220 1,140.00 27,360
Manager 1 1,330.00 15,960 1,092.50 13,110 1,140.00 13,680
Employee's Share
Staff 2 427.50 10,260 517.50 12,420 540.00 12,960
Manager 1 630.00 7,560 517.50 6,210 540.00 6,480
Total SSS Premium Payable 3,290.00 55,440 3,220.00 57,960 3,360.00 60,480

Monthly Year 1 Monthly Year 2 Monthly Year 3

PHIC CONTRIBUTION
Employer Share
Staff 2 660.00 15,840 677.72 16,265 695.44 16,691
Manager 1 760.00 9,120 780.00 9,360 784.00 9,408
Employee's Share
Staff 2 430.00 10,320 438.86 10,533 447.72 10,745
Manager 1 480.00 5,760 490.00 5,880 492.00 5,904
Total PHIC Premium Payable 2,330.00 41,040 2,386.58 42,038 2,419.16 42,748

Monthly Year 1 Monthly Year 2 Monthly Year 3

HDMF CONTRIBUTION
Employer Share
Staff 2 300.00 7,200 500.00 12,000 700.00 16,800
Manager 1 300.00 3,600 500.00 6,000 700.00 8,400
Employee's Share
Staff 2 300.00 7,200 500.00 12,000 700.00 16,800
Manager 1 300.00 3,600 500.00 6,000 700.00 8,400
Total PHIC Premium Payable 1,200.00 21,600 2,000.00 36,000 2,800.00 50,400
 CANDLELIGHTFULL
Note 6
Depreciation Schedule

UNIT TOTAL LIFE Annual ACCUMULATED DEPRECIATION

QTY
COST COST (mos) Depreciation 2024 2025 2025
Leasehold Improvement
Renovation 1 30,000.00 - 10 - - - -
TOTAL - - - - -

Equipment
Knife 1 45,000.00 250.00 10 25.00 225.00 200.00 175.00
Alignment 1 2,000.00 220.00 5 44.00 176.00 132.00 88.00
Repair Stand 1 5,000.00 220.00 10 22.00 198.00 176.00 154.00
0.00 0.00 0.00
Metal Rod 1 40,000.00 750.00 10 75.00 675.00 600.00 525.00
TOTAL 1,440.00 166.00 1274.00 1108.00 942.00

Materials
Parafin Wax 5 500.00 27,500.00 5 5,500.00 22,000 16,500 11,000
Pabilo 1 15,000.00 3,000.00 10 300.00 2,700 2,400 2,100
Aluminum Screen 1 2,500.00 90.00 5 18.00 72 54 36
- - -
- - -
- - -
TOTAL 30,590.00 5,818.00 24,772 18,954 13,136

Total Depreciation 5,984.00

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Note 4
SUMMARY OF UTILITIES
Monthly No. of
Estimates Months 2024 2025 2026
Water 300.00 12 3,600 3,708 3,819
Electricity 5,000.00 12 60,000 61,800 63,654
Communication Expense 1,000.00 12 12,000 12,360 12,731
Total 75,600 77,868 80,204

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Note 5
SUMMARY OF PROFESSIONAL FEES
Monthly No. of
Fee Qty Months 2024 2025 2026
Bookkeeper 2,250.00 1 12 27,000 27,810 28,644
Total 27,000 27,810 28,644

Note: Annual Increase of 3%

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Note 7
SUMMARY OF MARKETING EXPENSE

2024 2025 2026

Marketing Expense 60,000 66,000 72,600

Total Marketing Expense 60,000 66,000 72,600

Note: Annual Increase of 10%

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Note 8
SUMMARY OF SUPPLIES EXPENSE

2024 2025 2026

Operating Supplies Expense (Appendix A) 4,420 4,641 4,873

Total Office Supplies Expense 4,420 4,641 4,873
Note: Annual Increase of 5%

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Note 9
SUMMARY OF TAXES AND LICENSES

2024 2025 2026

Permits (Appendix A) 15,000 15,750 16,538

Total Taxes and Licenses 15,000 15,750 16,538
Note: Annual Increase of 5%
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Note 10
SUMMARY OF EXPENSES

A. RENT EXPENSES
Assumptions:
1. Monthly budget for Rental Fees will be 15,000 per month
2. Increase in rent 2%.

2024 2025 2026

Monthly 5,000.00 5,100.00 17,280.00
# mos. Per year 12 12 12
Rent expense per year 60,000 61,200 207,360
 Budget

Marketing
Month Facebook Tiktok Handouts
Budget (P)
January 5,000.00 1,000.00 1,500.00 7,500.00
February 1,500.00 1,000.00 1,000.00 3,500.00
March 1,500.00 1,500.00 500.00 3,500.00
April 1,500.00 1,500.00 500.00 3,500.00
May 1,500.00 1,500.00 500.00 3,500.00
June 1,500.00 1,500.00 500.00 3,500.00
July 3,000.00 2,500.00 500.00 6,000.00
August 3,000.00 2,500.00 500.00 6,000.00
September 2,000.00 2,500.00 500.00 5,000.00
October 1,500.00 2,500.00 1,000.00 5,000.00
November 3,000.00 2,500.00 1,000.00 6,500.00
December 3,000.00 2,500.00 1,000.00 6,500.00
Total 28,000.00 23,000.00 9,000.00 60,000.00