MAJOR FINANCIAL ASSUMPTIONS

INCREASE
Sales 5%
Cost of Good Solds 5%

Operating Expense INCREASE

Marketing Expense 5%
Salaries and Wages 5%
Labor Related Expense 5%
Maintenance Supplies 5%
Store and Office Supplies 5%
SSS Expense 5%
Philhealth Expense 5%
HDMF Expense 5%
Maintenance and Accountant's Professional Fee Expense 5%
Medicine Expense 5%
VAT Expense 5%
CURRENT ASSETS INCREASE
Inventories 2%
CURRENT LIABILITIES 2%
CAPITAL INVESTMENT
AMARO, CYRINE 10,000,000.00
BORJA, LEA 10,000,000.00
BRACIA, JENICA 10,000,000.00
DE VERA, JAYZIEL 10,000,000.00
GARCIA, SHAINA 10,000,000.00
JANOLINO, ROSEANN 10,000,000.00
LABRADOR, CHARITY ANNE 10,000,000.00
MALIMBAN, JANINE CATHERINE 10,000,000.00
SUERTE, PAUL NIKKO 10,000,000.00

NOTE
PRE-OPERATING EXPENSE
LAND 9A 20,000,000.00
BUILDING CONSTRUCTION 9A 25,410,880.00
MACHINERIES AND EQUIPMENT 2C 385,696.00
FURNITURES AND FIXTURES 2B 2,804,058.00
OFFICE EQUIPMENT 2A 430,188.66
ORGANIZATION EXPENSE 14 31,895.00
9 38,000.00
ADVERTISING EXPENSE 4 50,715.29
7 56,531.00
MAINTENANCE AND ACCOUNTANT FEE 12 8,500.00
Net Cash on Hand
90,000,000.00

49,216,463.95

40,783,536.05
 NOTE
Sales 8
Cost of Goods Sold 11
Gross Profit

Operating Expenses
Advertising Expense 4
Utilities, Rent, and Renovation Expense 9
Salaries Expense 6B
Labor Related Expenses 13
Depreciation Expense 5
Maintenance Supplies 7
Permits and Licenses Renewal Expense 14
Office and Store Supplies 2
SSS Expense 6B
Philhealth Expense 6B
HDMF Expense 6B
Maintenance and Accountant's Fee 12
Medicine Supplies 3
VAT Expense 10
Total Operating Expense
Net Income Before Tax
30% Business Tax
Net Income After Tax
2020 2021 2022
34,222,110.00 35,933,215.50 37,729,876.28
14,288,822.50 15,003,263.63 15,753,426.81
19,933,287.50 20,929,951.88 21,976,449.47

50,715.29 53,251.05 55,913.61

689,988.00 739,188.00 792,144.00
3,043,040.00 3,195,192.00 3,354,951.60
78,285.00 82,199.25 86,309.21
793,361.97 793,361.97 793,361.97
678,372.00 712,290.60 747,905.13
4,220.00 4,220.00 4,220.00
116,652.00 122,484.60 128,608.83
17,018.90 17,869.85 18,763.34
3,260.40 3,423.42 3,594.59
1,700.00 1,785.00 1,874.25
102,000.00 107,100.00 112,455.00
5,000.00 5,250.00 5,512.50
4,106,653.20 4,311,985.86 4,527,585.15
9,690,266.76 10,149,601.60 10,633,199.18
10,243,020.74 10,780,350.28 11,343,250.29
3,072,906.22 3,234,105.08 3,402,975.09
7,170,114.52 7,546,245.19 7,940,275.20
2023 2024
39,616,370.09 41,597,188.59
16,541,098.15 17,368,153.05
23,075,271.94 24,229,035.54

58,709.29 61,644.75
849,147.48 910,512.79
3,522,699.18 3,698,834.14
90,624.67 95,155.91
793,361.97 793,361.97
785,300.39 824,565.41
4,220.00 4,220.00
135,039.27 141,791.24
19,701.50 20,686.58
3,774.32 3,963.04
1,967.96 2,066.36
118,077.75 123,981.64
5,788.13 6,077.53
4,753,964.41 4,991,662.63
11,142,376.32 11,678,523.97
11,932,895.62 12,550,511.57
3,579,868.69 3,765,153.47
8,353,026.94 8,785,358.10
 ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Trade and Other Receivables
Inventories
Prepaid expense
Total Current Asset
NONCURRENT ASSETS
Property, Plant and Equipment
Accumulated Depreciation
Total Noncurrent Assets

TOTAL ASSETS

LIABILITIES AND EQUITY

CURRENT LIABILITIES
Trade and Other Payables
Notes Payable-short term debt
TOTAL LIABILITIES
EQUITY
Capital
Withdrawal
Net Income
TOTAL EQUITY
2020 2021 2022

71,499,590.61 83,059,014.03 95,180,623.03

- - -
285,776.45 300,065.27 315,068.54
185,641.29 185,641.29 185,641.29
71,971,008.35 83,544,720.60 95,681,332.86

29,087,353.66 29,087,353.66 29,087,353.66

(793,361.97) (1,586,723.94) (2,380,085.90)
28,293,991.69 27,500,629.72 26,707,267.76

100,265,000.04 111,045,350.32 122,388,600.61

21,979.30 22,418.89 22,867.26

- - -
21,979.30 22,418.89 22,867.26

90,000,000.00 100,243,020.74 111,023,371.02

- -
10,243,020.74 10,780,350.28 11,343,250.29
100,243,020.74 111,023,371.02 122,366,621.31

100,265,000.04 111,045,789.91 122,389,488.57

 2023 2024

107,891,127.19 121,218,459.62
- -
330,821.96 347,363.06
185,641.29 185,641.29
108,407,590.45 121,751,463.98

29,087,353.66 29,087,353.66
(3,173,447.87) (3,966,809.84)
25,913,905.79 25,120,543.82

134,321,496.23 146,872,007.80

23,324.61 23,791.10
- -
23,324.61 23,791.10

122,366,621.31 134,299,516.93
- -
11,932,895.62 12,550,511.57
134,299,516.93 146,850,028.50

134,322,841.54 146,873,819.60
CASH FLOWS FROM OPERATING ACTIVITIES
Income/(Loss) for the Year
Increase in Accounts Receivable
Increase in Inventory
Increase in Prepaid Expense
Depreciation
Increase in Accrued Expense
Net Cash Provided by/(Used in) Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES

Acquisition of Property and Equipment
Net Cash Used in Investing Activities

CASH FLOWS FROM FINANCING ACTIVITIES

Cash on bank
Cash received from bank note payable
Withdrawals
Increase in Capital
Net Cash Provided by/(Used in) Financing Activities

NET INCREASE/(DECREASE) IN CASH

Cash, Beginning
Cash, Ending
2020 2021 2022

10,243,020.74 10,780,350.28 11,343,250.29

- - -
285,776.45 14,288.82 15,003.26
185,641.29 -
793,361.97 793,361.97 793,361.97
(144,702.00)
9,122,943.03 9,972,699.49 10,534,885.06

29,087,353.66
29,087,353.66 - -

1,464,001.23 1,586,723.94 1,586,723.94

- -
90,000,000.00
91,464,001.23 1,586,723.94 1,586,723.94

- 71,499,590.61 83,059,014.03
71,499,590.61 83,059,014.03 95,180,623.03
 2023 2024

11,932,895.62 12,550,511.57
- -
15,753.43 16,541.10
- -
793,361.97 793,361.97

11,123,780.23 11,740,608.50

- -

1,586,723.93 1,586,723.93

- -

1,586,723.93 1,586,723.93

95,180,623.03 107,891,127.19
107,891,127.19 121,218,459.62
 ST

Year 2020
AMARO, CYRINE BORJA, LEA
BEGINNING 10,000,000.00 10,000,000.00
ADD:
NET INCOME
7,170,114.52 796,679.39 796,679.39

TOTAL 10,796,679.39 10,796,679.39

Year 2021
AMARO, CYRINE BORJA, LEA
BEGINNING 10,796,679.39 10,796,679.39
ADD:
NET INCOME
7,546,245.19 838,471.69 838,471.69

TOTAL 11,635,151.08 11,635,151.08

Year 2022
AMARO, CYRINE BORJA, LEA
BEGINNING 11,635,151.08 11,635,151.08
ADD:
NET INCOME
7,940,275.20 882,252.80 882,252.80

TOTAL 12,517,403.88 12,517,403.88

Year 2023
AMARO, CYRINE BORJA, LEA
BEGINNING 12,517,403.88 12,517,403.88
ADD:
NET INCOME
8,353,026.94 928,114.10 928,114.10

TOTAL 13,445,517.98 13,445,517.98

Year 2024
AMARO, CYRINE BORJA, LEA
BEGINNING 13,445,517.98 13,445,517.98
ADD:
NET INCOME
8,785,358.10 976,150.90 976,150.90

TOTAL 14,421,668.88 14,421,668.88

 BURGERS AT THE GALAXY
STATEMENT OF CHANGES IN STOCKHOLDER EQUITY

BRACIA, JENICA DE VERA, JAYZIEL GARCIA, SHAINA JANOLINO, ROSEANN

10,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00

796,679.39 796,679.39 796,679.39 796,679.39

10,796,679.39 10,796,679.39 10,796,679.39 10,796,679.39

BRACIA, JENICA DE VERA, JAYZIEL GARCIA, SHAINA JANOLINO, ROSEANN

10,796,679.39 10,796,679.39 10,796,679.39 10,796,679.39

838,471.69 838,471.69 838,471.69 838,471.69

11,635,151.08 11,635,151.08 11,635,151.08 11,635,151.08

BRACIA, JENICA DE VERA, JAYZIEL GARCIA, SHAINA JANOLINO, ROSEANN

11,635,151.08 11,635,151.08 11,635,151.08 11,635,151.08

882,252.80 882,252.80 882,252.80 882,252.80

12,517,403.88 12,517,403.88 12,517,403.88 12,517,403.88

BRACIA, JENICA DE VERA, JAYZIEL GARCIA, SHAINA JANOLINO, ROSEANN

12,517,403.88 12,517,403.88 12,517,403.88 12,517,403.88

928,114.10 928,114.10 928,114.10 928,114.10

13,445,517.98 13,445,517.98 13,445,517.98 13,445,517.98

BRACIA, JENICA DE VERA, JAYZIEL GARCIA, SHAINA JANOLINO, ROSEANN
13,445,517.98 13,445,517.98 13,445,517.98 13,445,517.98

976,150.90 976,150.90 976,150.90 976,150.90

14,421,668.88 14,421,668.88 14,421,668.88 14,421,668.88

LABRADOR, CHARITY ANNE MALIMBAN, JANINE CATHERINE
10,000,000.00 10,000,000.00

796,679.39 796,679.39

10,796,679.39 10,796,679.39

LABRADOR, CHARITY ANNE MALIMBAN, JANINE CATHERINE

10,796,679.39 10,796,679.39

838,471.69 838,471.69

11,635,151.08 11,635,151.08

LABRADOR, CHARITY ANNE MALIMBAN, JANINE CATHERINE

11,635,151.08 11,635,151.08

882,252.80 882,252.80

12,517,403.88 12,517,403.88

LABRADOR, CHARITY ANNE MALIMBAN, JANINE CATHERINE

12,517,403.88 12,517,403.88

928,114.10 928,114.10

13,445,517.98 13,445,517.98
LABRADOR, CHARITY ANNE MALIMBAN, JANINE CATHERINE
13,445,517.98 13,445,517.98

976,150.90 976,150.90

14,421,668.88 14,421,668.88
SUERTE, PAUL NIKKO
10,000,000.00

796,679.39

10,796,679.39

SUERTE, PAUL NIKKO

10,796,679.39

838,471.69

11,635,151.08

SUERTE, PAUL NIKKO

11,635,151.08

882,252.80

12,517,403.88

SUERTE, PAUL NIKKO

12,517,403.88

928,114.10

13,445,517.98
SUERTE, PAUL NIKKO
13,445,517.98

976,150.90

14,421,668.88
LIQUIDITY RATIOS 2020
Working capital 71,949,029.05
Acid test ratio 3266.0442806086
Current Ratio 3274.4904681578
Cash Ratio 3266.0442806086
PROFITABILITY RATIOS
Net profit margin (return on sales 0.2095170204
Return on asstets 0.0306478454
Operating income margin 0.2993100292
Return on investment 0.10
Return on equity 0.10
DU Pont on assets 0.10
Gross profit margin 0.58
FINANCIAL LEVERAGE RATIOS
Total debts and assets 0.0002192121
Capitalization ratio -
Debt to equity 0.90
Interest coverage ratio (Times interest earned -
Longterm debt to net working capital -
EFFICIENCY RATIOS
Cash turnover 0.48
Sales to working capital (NWC) 0.48
Total assets turnover 0.16
Fixed asset turnover 1.21
Days' sales in receivable -
Accounts receivable turnover -
Accts. Receiveable turnover in days -
Days' sales in inventory 7.30
Inventory Turnover 24.39
Inventory Turnover in days 14.97
Opening Cycle -
Day's payable outstanding -
PayableTurnover -
Payables Turnover in days -
Bad-debt to accts receivableratio -
CURRENT LIABILITIES RATIO
Current to non current -
Current to Total 1.00
 2021 2022 2023
83,522,301.71 95,658,465.60 108,384,265.84
3718.2525174114 4176.0873858333 4639.8183644168
3726.5330934401 4184.2055976261 4647.7773955862
3718.2525174114 4176.0873858333 4639.8183644168

0.2100075123 0.2104506027 0.2108478621

0.0291241828 0.0278046736 0.026651495
0.3000107318 0.3006437182 0.3012112315
0.10 0.09 0.09
0.10 0.09 0.09
0.10 0.09 0.09
0.58 0.58 0.58

0.0002018895 0.0001868415 0.0001736476

- - -
0.90 0.91 0.91
- - -
- - -

0.43 0.40 0.37

0.43 0.39 0.37
0.15 0.15 0.14
1.31 1.41 1.53
- - -
- - -
- - -
7.30 7.30 7.30
24.39 24.39 24.39
14.97 14.97 14.97
- - -
- - -
- - -
- - -
- - -

- - -
1.00 1.00 1.00
 2024
121,727,672.87
5109.7182007286
5117.5211724633
5109.7182007286

0.2112007661
0.0256356097
0.3017153801
0.09
0.09
0.09
0.58

0.0001619853
-
0.91
-
-

0.34
0.34
0.28
1.66
-
-
-
7.30
50.00
7.30
-
-
-
-
-

-
1.00
 PRE- OPERATING EXPENSES
NOTE 1

PARTICULARS NOTE

PRE-OPERATING EXPENSE
LAND 9A
BUILDING CONSTRUCTION 9A
MACHINERIES AND EQUIPMENT 2C
FURNITURES AND FIXTURES 2B
OFFICE EQUIPMENT 2A
ORGANIZATION EXPENSE 14
UTILITIES, RENT, AND RENOVATION EXPENSE 9
ADVERTISING EXPENSE 4
MAINTENANCE AND ACCOUNT FEE 12
PERMITS AND LICENSES RENEWAL EXPENSE 14
G EXPENSES
E1

49,909,640.95
20,000,000.00
25,410,880.00
385,696.00
2,804,058.00
430,188.66
31,895.00
689,988.00
50,715.29
102,000.00
4,220.00
 OFFICE AND STORE SUPPLIES
Note 2

UNIT
NO PARTICULARS QTY
PRICE
1 BALLPEN 1 box 220.00
2 PENCIL 1 box 96.00
3 LOG BOOK 2 pcs 75.00
4 BOND PAPER 1 ream 208.00
5 FOLDER 30 pcs 5.00
6 ENVELOPE 30 pcs 5.00
7 FASTENER 1 box 35.00
8 ERASER 1 box 77.00
9 PAPERCLIPS 1 box 189.00
10 HIGHLIGHTER 2 box 120.00
11 TISSUE 1 box ###
12 STICKY NOTE 2 box 250.00
13 TAPE 1 bundle 176.00
14 PRINTER INK 2 sets 379.00
15 CLOCK 1 pcs 190.00
16 CALENDAR 1 pcs 127.00
17 CALCULATOR 2 pcs 125.00
18 MARKER 2 box 35.00
19 STAPLER 3 pcs 35.00
20 STAPLE WIRE 1 box 138.00
21 SCISSOR 3 pcs 10.00
22 GRILL BRUSH 5 sets 55.00
23 TOOTHPICK 3 box 10.00
24 STRAW 3 box 49.00
25 FLASHDRIVE 2 pcs 380.00
26 THERMAL RECEIPT PAPER 100 pcs 29.00
TOTAL
SUPPLIES

ANNUAL
COST/MONTH
COST
220.00 2,640.00
96.00 1,152.00
150.00 1,800.00
208.00 2,496.00
150.00 1,800.00
150.00 1,800.00
35.00 420.00
77.00 924.00
189.00 2,268.00
240.00 2,880.00
1,750.00 21,000.00
500.00 6,000.00
176.00 2,112.00
758.00 9,096.00
190.00 2,280.00
127.00 1,524.00
250.00 3,000.00
70.00 840.00
105.00 1,260.00
138.00 1,656.00
30.00 360.00
275.00 3,300.00
30.00 360.00
147.00 1,764.00
760.00 9,120.00
2,900.00 34,800.00
9,721.00 116,652.00
 OFFICE EQUIPMENTS
NOTE 2A

NO PARTICULARS QTY UNIT PRICE COST

1 COMPUTER SET 6 11,999.00 71,994.00
2 TELEPHONE 2 875.00 1,750.00
3 PRINTER 1 7,600.00 7,600.00
4 FIRE BLANKET 2 1,350.00 2,700.00
5 FIRE EXTINGUISHER 7 2,000.00 14,000.00
6 EMERGENCY LIGHT 4 1,200.00 4,800.00
7 CCTV CAMERA 6 1,100.00 6,600.00
8 CCTV MONITOR 1 3,200.00 3,200.00
9 MICROPHONE 1 450.00 450.00
10 FIRE ALARM 1 1,383.00 1,383.00
11 AIRCONDIRTION 8 16,495.00 131,960.00
12 SMOKE DETECTOR & SPRINKLERS 7 23,600.00 165,200.00
13 SPEAKER 2 7,413.83 14,827.66
14 WATER DISPENSER 1 2,224.00 2,224.00
15 BIOMETRIX 1 1,500.00 1,500.00
TOTAL 430,188.66
TS

USEFUL DEPRECIATION SALVAGE

LIFE EXPENSE PRICE
5 1,919.84 2,399.80
5 140.00 175.00
5 1,216.00 1,520.00
5 172.97 485.13
5 352.08 239.60
5 188.20 259.00
5 176.00 220.00
5 512.00 640.00
5 72.00 90.00
5 221.28 276.60
5 2,639.20 3,299.00
5 3,776.00 4,720.00
5 1,465.97 84.00
5 285.00 799.00
5 240.00 300.00
13,376.54
 FURNITURES & FIXTURES
NOTE 2B

NO PARTICULARS QTY UNIT PRICE COST

1 TABLES 67 16,999.00 1,138,933.00
2 CHAIRS 268 5,950.00 1,594,600.00
3 SWIVEL CHAIR 6 2,199.00 13,194.00
4 OFFICE TABLE 6 3,685.00 22,110.00
5 FILING CABINET 2 8,295.00 16,590.00
6 WALL MIRROR(23x29) 4 2,500.00 10,000.00
7 VAULT 1 1,038.00 1,038.00
8 MEDICINE CABINET 1 2,700.00 2,700.00
9 OFFICE WAITING CHAIR 7 699.00 4,893.00
10 COMMERCIAL SHELVING 2 6,495.00 12,990.00
11 WORKING TABLE 1 12,295.00 12,295.00
12 SINK TABLE 1 32,000.00 32,000.00
13 WORKING MAT 5 380.00 1,900.00
14 WALL ART CANVAS POSTER 20 288.00 5,760.00
TOTAL 2,804,058.00
TURES

USEFUL DEPRECIATION SALVAGE

LIFE EXPENSE PRICE
8 1,699.90 3,399.80
8 595.00 1,190.00
5 351.84 439.80
5 589.60 737.00
3 2,212.00 1,659.00
4 500.00 500.00
4 207.60 207.60
3 720.00 540.00
5 111.84 139.80
5 1,039.20 1,299.00
8 1,229.50 2,459.00
8 3,200.00 6,400.00
3 101.33 76.00
5 46.08 57.60
6,987.78
 MACHINERIES & EQUIPMENTS
NOTE 2C

NO PARTICULARS QTY UNIT PRICE

1 GAS STOVE RANGE 1 68,000.00
2 CHEST TYPE FREEZER 1 31,500.00
3 FRYER WITH FILTER SYSTEM 1 15,000.00
4 BARBEQUE GRILL 3 12,600.00
5 POINT OF SALES 1 90,000.00
6 JUICE DISPENSER 1 26,500.00
7 EXHAUST HOOD 1 1,070.00
8 RICE COOKER 1 8,160.00
9 AKALINE WATER PURIFIER 1 3,499.00
10 REFRIGERATOR 1 67,000.00
11 TONGS 10 84.00
12 BLENDER 6 1,079.00
13 COFFEE MAKER 1 11,800.00
14 LADLE SETS 3 458.00
15 FRYING PAN 4 335.00
16 MIXING BOWLS 3 251.00
17 PEELER 2 75.00
18 CHOPPING BOARD 2 150.00
19 BOTTLE AND CAN OPENER 2 215.00
20 COLANDER 1 426.00
21 BARBEQUE CLEANER BRUSH 2 140.00
22 CUTLER TRAY 2 172.00
23 GRID CUP BASKETS 4 169.00
24 SERVING TRAY 4 370.00
25 SOFTDRINKS DISPENSER 1 10,500.00
26 PITCHER 8 320.00
27 SQUEEZE BOTTLE 150 64.00
28 MEASURING CUPS 2 192.00
29 DRINKING GLASS 300 80.00
30 SPOON & FORK 300 90.00
31 SET OF KNIVES 2 539.00
32 PLATES 300 95.00
33 SAUCER 100 93.00
34 MAZON JAR 200 200.00
35 TISSUE AND TOOTHPICK HOLDER 100 329.00
36 STRAW DISPENSER 1 350.00
37 ROLLING PIN 2 120.00
38 SPOON & FORK STERILIZER 1 1,699.00
39 WAFFLE MAKER 3 860.00
40 MIXER 2 544.00
TOTAL
ERIES & EQUIPMENTS
NOTE 2C

USEFUL DEPRECIATION SALVAGE

COST
LIFE EXPENSE VALUE
68,000.00 12 4,533.33 13,600.00
31,500.00 12 2,100.00 6,300.00
15,000.00 10 1,200.00 3,000.00
37,800.00 7 1,440.00 2,520.00
90,000.00 15 4,800.00 18,000.00
26,500.00 10 2,120.00 5,300.00
1,070.00 10 85.60 214.00
8,160.00 5 1,305.60 1,632.00
3,499.00 4 699.80 699.80
67,000.00 15 4,040.00 6,400.00
840.00 5 13.44 16.80
6,474.00 8 59.88 600.00
11,800.00 5 1,888.00 2,360.00
1,374.00 3 122.13 91.60
1,340.00 5 53.60 67.00
753.00 3 66.93 50.20
150.00 2 30.00 15.00
300.00 5 24.00 30.00
430.00 3 57.33 43.00
426.00 5 68.16 85.20
280.00 2 56.00 28.00
344.00 3 45.87 34.40
676.00 5 27.04 33.80
1,480.00 3 98.67 74.00
10,500.00 10 840.00 2,100.00
2,560.00 5 51.20 64.00
9,600.00 5 10.24 12.80
384.00 5 30.72 38.40
24,000.00 6 10.67 16.00
27,000.00 5 14.40 18.00
1,078.00 5 86.24 107.80
28,500.00 7 10.86 19.00
9,300.00 7 10.63 18.60
40,000.00 6 26.67 40.00
32,900.00 8 32.90 65.80
350.00 5 56.00 70.00
240.00 5 19.20 24.00
1,699.00 8 169.90 339.80
2,580.00 5 137.60 172.00
1,088.00 6 72.53 108.80
385,696.00 25,775.38
 MEDICINE SUPPLIES
NOTE 3

NO. PARTICULARS QTY UNITPRICE

1 MEDICINE TOOL KIT 1 5,000.00
TOTAL 5,000.00
 ADVERTISING EXPENSE
NOTE 4

MONTH PROGRAM TITLE

FEBRUARY SOFT GRILLAXIOUS OPENING
MARCH GRAND GRILLAXIOUS OPENING
APRIL GALAXIA COMMENCEMENT PROMO
MAY MY MOMMA, MY STAR
JUNE PAPI'S BLOW OUT
JULY BURGER SHOWER
AUGUST SPECIAL TREAT FOR HEROES
SEPTEMBER HAPPY 'BER MONTHS AT THE GALAXY
OCTOBER MAESTRO'S AND MAESTRA'S AT THE GALAXY
NOVEMBER A TRICK OR TREAT SURPRISE
DECEMBER THE END OF AN ERA PROMO
JANUARY THE NEW ERA PROMO
FEBRUARY LOVERS AT THE GALAXY
MARKETING EXPENSES
EXPENSES
4,800.00
5,050.00
8,010.00
2,130.00
545.00
3,860.00
300.00
7,950.00
900.00
670.29
2,100.00
13,300.00
1,100.00
50,715.29
 DEPRECIATION EXPENSE
NOTE 5

DEPRECIATION
ACCOUNT NOTE
EXPENSE
BUILDING CONSTRUCTION 9A 719,974.93
MACHINERIES AND EQUIPMENT 2C 25,775.38
FURNITURES AND FIXTURES 2B 6,987.78
OFFICE EQUIPMENT 2A 13,376.54
MAINTENANCE SUPPLIES 7 27,247.33
793,361.97
EE CONTRIBUTION
MONTHLY GROSS TOTAL ANNUAL
NO PARTICULARS QTY
INCOME GROSS PAY
1 General Manager 1 18,000.00 216,000.00
2 Supervisor 2 15,000.00 360,000.00
3 Head Chef 2 14,000.00 336,000.00
4 Cashier 2 14,000.00 336,000.00
5 Line Cook 4 13,312.00 638,976.00
6 Line Crew 6 13,312.00 958,464.00
17
 SALARY EXPENSE
Note 6

PH HDMF
SSS SSS TOTAL PH HDMF
CONTRIBUTION CONTRIBUTION
581.30 581.30 247.50 247.50 100.00 100.00
545.00 1,090.00 206.25 412.50 100.00 200.00
508.70 1,017.40 192.50 385.00 100.00 200.00
508.70 1,017.40 192.50 385.00 100.00 200.00
490.50 1,962.00 183.04 732.16 100.00 400.00
490.50 2,943.00 183.04 1,098.24 100.00 600.00
8,611.10 3,260.40 1,700.00
ARY EXPENSE
Note 6

13TH
NET PAY ANNUAL
AD AD TOTAL NET PAY MONTH
TOTAL SALARY
PAY
928.80 928.80 17,071.20 17,071.20 216,000.00 15,000.00
851.25 1,702.50 14,148.75 28,297.50 180,000.00 12,500.00
801.20 1,602.40 13,198.80 26,397.60 168,000.00 11,666.67
801.20 1,602.40 13,198.80 26,397.60 168,000.00 11,666.67
773.54 3,094.16 12,538.46 50,153.84 159,744.00 11,093.33
773.54 4,641.24 12,538.46 75,230.76 159,744.00 11,093.33
13,571.50 223,548.50 1,051,488.00
13TH MONTH PAY OVERALL TAKE SALARY EXPENSE
TOTAL HOME W/O AD
15,000.00 32,071.20 231,000.00
25,000.00 53,297.50 385,000.00
23,333.33 49,730.93 359,333.33
23,333.33 49,730.93 359,333.33
44,373.33 94,527.17 683,349.33
66,560.00 141,790.76 1,025,024.00
197,600.00 421,148.50 3,043,040.00
ER CONTRIBUTION
MONTHLY GROSS
NO PARTICULARS QTY
INCOME
1 General Manager 1 18,000.00
2 Supervisor 2 15,000.00
3 Head Chef 2 14,000.00
4 Cashier 2 14,000.00
5 Line Cook 4 13,312.00
6 Line Crew 6 13,312.00
17
 SALARY EXPEN
Note 6

TOTAL ANNUAL
SSS SSS TOTAL PH PH CONTRIBUTION
GROSS PAY
216,000.00 1,178.70 1,178.70 247.50 247.50
360,000.00 1,105.00 2,210.00 206.25 412.50
336,000.00 1,031.30 2,062.60 192.50 385.00
336,000.00 1,031.30 2,062.60 192.50 385.00
638,976.00 884.50 3,538.00 183.04 732.16
958,464.00 994.50 5,967.00 183.04 1,098.24
17,018.90 3,260.40
ANNUAL 204,226.80 - 39,124.80
SALARY EXPENSE
Note 6

HDMF TER
HDMF TER TER TOTAL
CONTRIBUTION ANNUAL
100.00 100.00 1,526.20 1,526.20 18,314.40
100.00 200.00 1,411.25 2,822.50 33,870.00
100.00 200.00 1,323.80 2,647.60 31,771.20
100.00 200.00 1,323.80 2,647.60 31,771.20
100.00 400.00 1,167.54 4,670.16 56,041.92
100.00 600.00 1,277.54 7,665.24 91,982.88
1,700.00 8,030.13 21,979.30
- 20,400.00
 13TH
ANNUAL 13TH MONTH ER ANNUAL SALARY EXPENSE
MONTH
SALARY PAY TOTAL EXPENSE W/O AD
PAY
216,000.00 15,000.00 15,000.00 21,366.80 231,000.00
180,000.00 12,500.00 25,000.00 38,103.75 385,000.00
168,000.00 11,666.67 23,333.33 35,742.60 359,333.33
168,000.00 11,666.67 23,333.33 35,742.60 359,333.33
159,744.00 11,093.33 44,373.33 61,879.62 683,349.33
159,744.00 11,093.33 66,560.00 100,925.66 1,025,024.00
197,600.00 293,761.03 3,043,040.00
 MAINTENAN
NO

NO. PARTICULARS QTY

1 APRON 6
2 TOILET PAPER (180 PULLS) 8 PCS
3 TISSUE ROLL HOLDER 8
4 TSSUE DISPENSERS 67 PCS
5 BROOM 4
6 HAIRNET 1 DOZ
7 DUST PAN 4
8 RUBBER GLOVES 50 PAIRS
9 DISPOSABLE GLOVES 1 BOX
10 EXTENSION CORDS 3
11 FLOOR SIGNAGE 4
12 LADDERS 1
13 GARBAGE BIN 12
14 TRASH BAGS ROLLS 2
15 FLOOR MOP W/ BUCKET 2
16 MASK 6 PCS
17 FEATHER DUSTER 3
18 PAIL 3
19 HAND SOAP 12 PCS
20 CLEANING RAGS 3 BUNDLE
21 DISINFECTANT 3
 MAINTENANCE SUPPLIES
NOTE 7

USEFUL DEPRECIATION
UNIT PRICE COST/MONTH
LIFE EXPENSE
200.00 1,200.00 3 320.00
46.50 372.00 1 297.60
329.00 2,632.00 1 2,105.60
200.00 13,400.00 1 10,720.00
100.00 400.00 1 320.00
950.00 950.00 1 760.00
80.00 320.00 2 128.00
500.00 25,000.00 3 6,666.67
199.00 199.00 1 159.20
200.00 600.00 3 160.00
300.00 1,200.00 3 320.00
1,869.00 1,869.00 3 498.40
147.00 1,764.00 3 470.40
315.00 630.00 1 504.00
599.00 1,198.00 3 319.47
30.00 180.00 1 144.00
203.00 609.00 2 243.60
60.00 180.00 3 48.00
249.00 2,988.00 1 2,390.40
60.00 180.00 1 144.00
220.00 660.00 1 528.00
TOTAL 56,531.00 27,247.33
SALVAGE PRICE ANNUAL COST
240.00 14,400.00
74.40 4,464.00
526.40 31,584.00
2,680.00 160,800.00
80.00 4,800.00
190.00 11,400.00
64.00 3,840.00
5,000.00 300,000.00
39.80 2,388.00
120.00 7,200.00
240.00 14,400.00
373.80 22,428.00
352.80 21,168.00
126.00 7,560.00
239.60 14,376.00
36.00 2,160.00
121.80 7,308.00
36.00 2,160.00
597.60 35,856.00
36.00 2,160.00
132.00 7,920.00
678372.00
 SALES
NOTE 8

CATEGORY PRODUCTS SELLING PRICE

Super Galactic Cheese

260.00
Burger
Andromeda Galaxia
150.00
Sandwich Burger
Triangulum Galaxia Waffle
SPECIAL Burger 150.00
BURGERS
Sunflower Galaxia Pancake
150.00
Burger
Black Eye Galaxia Donut
160.00
Burger
Burger Constellation Babies 350.00

Galaxia Cheese Burger 140.00

Galaxia Regular Burger 120.00
REGULAR Mini Galaxia Burger (without
79.00
BURGERS cheese)
Mini Galaxia Burger (with
89.00
cheese)

Galaxy Grilled Chicken with

145.00
Plain rice
RICE MEALS
Galaxy Barbeque with Plain
155.00
Rice

Cheesy Galactic Fries 85.00

Spicy Galactic BBQ Fries 85.00
FRIES
Galaxy BBQ Fries 85.00
Sour Cream Galaxia Fries 85.00

Solo Galaxia Bundle 259.00

Couple Galaxia Bundle 359.00
BUNDLE
Barkada Galaxia Bundle 629.00
Family Galaxia Bundle 799.00

Galactic Sprite 30.00

Galactic Coke 30.00
Galactic Royal 30.00
DRINKS Galactic Lemon 20.00
Galactic Iced Tea 20.00
Galactic Pineapple 20.00
 DRINKS

Galactic Four Seasons 20.00

Alula Mango 69.00

Castor Avocado 79.00
FRUIT
Vega Banana 69.00
SHAKES
Nova Apple 89.00
Sirius Melon 89.00

Janus Vanilla 139.00

Miranda Chocolate 149.00
Pandora Black Forest 169.00
FRAPPE Elara Cookies and Cream 139.00
Titania Strawberry 149.00
Phoebe Caramel White
159.00
Choco

Neptune Cappuccino 110.00

Vulcan Black 99.00
COFFEE
Venus White 99.00
Mercury Mocha 110.00

Halley Banana Split 75.00

Chocolate Holmes Sundaes 49.00
DESSERTS Caramel Holmes Sundaes 49.00
Strawberry Holmes Sundaes 49.00
 SALES
NOTE 8

TRANSACTION TRANSACTIO
DAILY SALES DAILY SALES ANNUAL
PER DAY N PER DAY
SALES
(Weekdays) (Weekends)

7 1,820.00 14 3,640.00 855,400.00

8 1,200.00 16 2,400.00 564,000.00

8 1,200.00 16 2,400.00 564,000.00

8 1,200.00 16 2,400.00 564,000.00

9 1,440.00 18 2,880.00 676,800.00

3 1,050.00 6 2,100.00 493,500.00
- -
20 2,800.00 40 5,600.00 1,316,000.00
40 4,800.00 80 9,600.00 2,256,000.00
50 3,950.00 100 7,900.00 1,856,500.00

30 2,670.00 60 5,340.00 1,254,900.00

- -
30 4,350.00 60 8,700.00 2,044,500.00

30 4,650.00 60 9,300.00 2,185,500.00

- -
60 5,100.00 120 10,200.00 2,397,000.00
20 1,700.00 40 3,400.00 799,000.00
30 2,550.00 60 5,100.00 1,198,500.00
30 2,550.00 60 5,100.00 1,198,500.00
- -
5 1,295.00 10 2,590.00 608,650.00
5 1,795.00 10 3,590.00 843,650.00
3 1,887.00 6 3,774.00 886,890.00
3 2,397.00 6 4,794.00 1,126,590.00
- -
10 300.00 20 600.00 141,000.00
15 450.00 30 900.00 211,500.00
10 300.00 20 600.00 141,000.00
15 300.00 30 600.00 141,000.00
30 600.00 60 1,200.00 282,000.00
20 400.00 40 800.00 188,000.00
15 300.00 30 600.00 141,000.00
- -
15 1,035.00 30 2,070.00 486,450.00
15 1,185.00 30 2,370.00 556,950.00
5 345.00 10 690.00 162,150.00
3 267.00 6 534.00 125,490.00
3 267.00 6 534.00 125,490.00
- -
10 1,390.00 20 2,780.00 653,300.00
15 2,235.00 30 4,470.00 1,050,450.00
7 1,183.00 14 2,366.00 556,010.00
10 1,390.00 20 2,780.00 653,300.00
8 1,192.00 16 2,384.00 560,240.00
5 795.00 10 1,590.00 373,650.00
- -
10 1,100.00 20 2,200.00 517,000.00
5 495.00 10 990.00 232,650.00
10 990.00 20 1,980.00 465,300.00
8 880.00 16 1,760.00 413,600.00
- -
8 600.00 16 1,200.00 282,000.00
40 1,960.00 80 3,920.00 921,200.00
30 1,470.00 60 2,940.00 690,900.00
20 980.00 40 1,960.00 460,600.00

ANNUAL SALES 34,222,110.00

72813
 UTILITIES, RENT AND RENOVATION EXPENSE
NOTE9

2020
NO PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE 15,000.00
2 WATER EXPENSE 20,000.00
3 TELEPHONE & WIFI 3,000.00
TOTAL 38,000.00

NOTE :
* electricity expese is assumed at P45,000/ month, expecting it to rise at 8% per annum
* water expense is assumed at P10,000/month, expecting it to rise at 5% per annum

2021
NP PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE
2 WATER EXPENSE
3 TELEPHONE & WIFI

2022
NO PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE
2 WATER EXPENSE
3 TELEPHONE & WIFI

2023
NO PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE
2 WATER EXPENSE
3 TELEPHONE & WIFI

2024
NO PARTICULARS INSTALLATION
1 ELECTRICITY EXPENSE
2 WATER EXPENSE
3 TELEPHONE & WIFI
D RENOVATION EXPENSE
TE9

MONTHLY DUES ANNUALL EXPENSES

45,000.00 540,000.00
10,000.00 120,000.00
2,499.00 29,988.00
57,499.00 689,988.00

expecting it to rise at 8% per annum

ecting it to rise at 5% per annum

MONTHLY DUES ANNUALL EXPENSES

48,600.00 583,200.00
10,500.00 126,000.00
2,499.00 29,988.00
TOTAL 739,188.00

MONTHLY DUES ANNUALL EXPENSES

52,488.00 629,856.00
11,025.00 132,300.00
2,499.00 29,988.00
TOTAL 792,144.00

MONTHLY DUES ANNUALL EXPENSES

56,687.04 680,244.48
11,576.25 138,915.00
2,499.00 29,988.00
TOTAL 849,147.48

MONTHLY DUES ANNUAL EXPENSES

61,222.00 734,664.04
12,155.06 145,860.75
2,499.00 29,988.00
TOTAL 910,512.79
 LAND BUILDING CONSTRUCT

NO
1
2
3
4
5
6
7
8

LAND AQUISITION

BUILDING DEPRECIATION
Cost of Building
Residual Value (15%)
Net Amount
Useful Life of Building (Years)
Annual Depreciation
 LAND BUILDING CONSTRUCTION
NOTE 9A

DESCRIPTION
Foundation, concrete, columns, beams and concrete hallow blocks walls
Floor Timing
Roof Framings
Roofing Materials
Plumbing Pipes and Fittings plumbing fixtures and accessories
Ceilings and parititons, floors and other interior works
Doors, windows, and accessories
Painting Materials

B. ESTIMATED COST OF LABOR (including supervision fee)

LABOR COST (40%)

CONTRACTOR'S FEE

400 sqm commercial land

COMPUTATION
25,410,880.00
3,811,632.00
21,599,248.00
30
719,974.93
 COST
6,207,760.88
2,442,999.44
1,582,690.00
3,282,000.00
94,111.08
1,652,367.98
2,185,042.76
703,656.43

18,150,628.57

7,260,251.43
25,410,880.00
15% 3,811,632.00

50,000.00 20,000,000.00

45,410,880.00
 VAT PAYABLE
NOTE 10

SALES 34,222,110.00
VAT 12%
SALES VAT EXPENSE 4,106,653.20
 TRANSACTION
CATEGORY PRODUCTS CGS PER DAY
(Weekdays)
Super Galactic
113.00 7
Cheese Burger
Andromeda Galaxia
64.00 8
Sandwich Burger
Triangulum Galaxia
64.00 8
SPECIAL Waffle Burger
BURGERS Sunflower Galaxia
64.00 8
Pancake Burger
Black Eye Galaxia
70.00 9
Donut Burger
Burger Constellation
150.00 3
Babies

Galaxia Cheese
55.00 20
Burger
Galaxia Regular
45.00 40
REGULAR Burger
BURGERS Mini Galaxia Burger
32.50 50
(without cheese)
Mini Galaxia Burger
38.00 30
(with cheese)

Galaxy Grilled
Chicken with Plain 62.75 30
RICE MEALS rice
Galaxy Barbeque
67.00 30
with Plain Rice

Cheesy Galactic Fries 37.75 60

Spicy Galactic BBQ Fr 37.75 20
FRIES
Galaxy BBQ Fries 37.75 30
Sour Cream Galaxia F 37.75 30

Solo Galaxia Bundle 105.00 5

Couple Galaxia Bundl 129.00 5
BUNDLE
Barkada Galaxia Bund 255.00 3
Family Galaxia Bundl 325.00 3

Galactic Sprite 12.00 10

Galactic Coke 12.00 15

DRINKS
 Galactic Royal 12.00 10
DRINKS Galactic Lemon 8.50 15
Galactic Iced Tea 8.50 30
Galactic Pineapple 8.50 20
Galactic Four Season 8.00 15

Alula Mango 28.00 15

Castor Avocado 31.00 15
FRUIT SHAKES Vega Banana 28.75 5
Nova Apple 38.50 3
Sirius Melon 36.00 3

Janus Vanilla 50.00 10

Miranda Chocolate 65.00 15
Pandora Black
75.00 7
Forest
FRAPPE Elara Cookies and
50.00 10
Cream
Titania Strawberry 65.00 8
Phoebe Caramel
70.00 5
White Choco

Neptune
45.00 10
Cappuccino
COFFEE Vulcan Black 42.00 5
Venus White 42.00 10
Mercury Mocha 45.00 8

Halley Banana Split 27.50 8

Chocolate Holmes
20.75 40
Sundaes
DESSERTS Caramel Holmes
20.75 30
Sundaes
Strawberry Holmes
20.75 20
Sundaes

* The Company is expected to have at least 2% inventory at the end of the year

MERCHANDISE INVENTORY, BEG.

MERCHANDISE INVENTORY, END 285,776.45
ANNUAL CGS 14,288,822.50
TGAS 14,574,598.95
 DAILY TRANSACTION
DAILY ANNUAL
EXPENSES PER DAY
EXPENSES EXPENSES
(Weekends)

791.00 14 1,582.00 371,770.00

512.00 16 1,024.00 240,640.00

512.00 16 1,024.00 240,640.00

512.00 16 1,024.00 240,640.00

630.00 18 1,260.00 296,100.00

450.00 6 900.00 211,500.00

- - -
1,100.00 40 2,200.00 517,000.00

1,800.00 80 3,600.00 846,000.00

1,625.00 100 3,250.00 763,750.00

1,140.00 60 2,280.00 535,800.00

- - -

1,882.50 60 3,765.00 884,775.00

2,010.00 60 4,020.00 944,700.00

- - -
2,265.00 120 4,530.00 1,064,550.00
755.00 40 1,510.00 354,850.00
1,132.50 60 2,265.00 532,275.00
1,132.50 60 2,265.00 532,275.00
- - -
525.00 10 1,050.00 246,750.00
645.00 10 1,290.00 303,150.00
765.00 6 1,530.00 359,550.00
975.00 6 1,950.00 458,250.00
- - -
120.00 20 240.00 56,400.00
180.00 30 360.00 84,600.00
 120.00 20 240.00 56,400.00
127.50 30 255.00 59,925.00
255.00 60 510.00 119,850.00
170.00 40 340.00 79,900.00
120.00 30 240.00 56,400.00
- - -
420.00 30 840.00 197,400.00
465.00 30 930.00 218,550.00
143.75 10 287.50 67,562.50
115.50 6 231.00 54,285.00
108.00 6 216.00 50,760.00
- - -
500.00 20 1,000.00 235,000.00
975.00 30 1,950.00 458,250.00
525.00 14 1,050.00 246,750.00

500.00 20 1,000.00 235,000.00

520.00 16 1,040.00 244,400.00
350.00 10 700.00 164,500.00
- - -
450.00 20 900.00 211,500.00
210.00 10 420.00 98,700.00
420.00 20 840.00 197,400.00
360.00 16 720.00 169,200.00
- - -
220.00 16 440.00 103,400.00
830.00 80 1,660.00 390,100.00

622.50 60 1,245.00 292,575.00

415.00 40 830.00 195,050.00

ANNUAL CGS 14,288,822.50

nd of the year
 MAINTENANCE AND ACOUNTANT FEE
NOTE 12

FEES MONTHLY ANNUALLY

Technician Fee 3,500.00 42,000.00
Accountant Fee 5,000.00 60,000.00
TOTAL 8,500.00 102,000.00
 LABOR RELATED EXPENSE
NOTE 13

TRAINING & SEMINARS QTY

PERFROMANCE MANAGEMENT TRAINING 1
LEADERSHIP TRAINING 1
EMOTIONAL INTELLIGENCE TRAINING 1
DEVELOP SKILLS & PROFESSIONALISM IN THE WORKPLACE 1

FRINGE BENEFITS QTY

FREE MEAL 17
COMPANY OUTING 1
EMPLOYEE OF THE MONTH 1

OTHER EXPENSE QTY

FREE UNIFORM FOR EMPLOYEES 16
FREE UNIFORM FOR MANAGERS 1
D EXPENSE
3

UNIT COST
7,208.00 7,208.00
7,208.00 7,208.00
7,208.00 7,208.00
7,208.00 7,208.00
TOTAL 28,832.00

UNIT COST
100.00 1,700.00
30,000.00 30,000.00
553.00 553.00
TOTAL 32,253.00

SET UNIT COST

2.00 500.00 16,000.00
2.00 600.00 1,200.00
TOTAL 17,200.00

LABOR RELATED EXPENSES 78,285.00

 ORGANIZATION EXPENSE
NOTE14

NO PARTICULARS COST
1 SEC 655.00
Verification and Reservation of Company Name 100.00
Articles of Partnership 510.00
Filling Fee 45.00
2 BIR 515.00
Annual Fee 500.00
Documentary Stamp 15.00
3 Building Permit 11,500.00
4 Health Fee 300.00
5 Electrical and Mechanical Permit 15,000.00
6 Environmental Permit 1,000.00
7 Community Tax Permit or Cedula 525.00
8 Fire Safety Permit 1,200.00
9 Sanitary Permit 700.00
10 Mayors Permit or Business Permit 200.00
11 Barangay Permit 300.00
ORGANIZATION EXPENSE 31,895.00

Renewal of Licenses and Permits

NO PARTICULARS COST
1 Environmental Permit 1,000.00
2 Community Tax Permit or Cedula 525.00
3 Fire Safety Permit 980.00
4 Sanitary Permit 700.00
5 Mayors Permit or Business Permit 200.00
6 Barangay Permit 300.00
7 BIR 515.00
Annual Fee 500.00
Documentary Stamp 15.00
Permits and Licenses Renewal Expense 4,220.00
 CAPITAL INVESTMENT
NOTE 15

CAPITAL INVESTMENT 90,000,000.00

AMARO, CYRINE 10,000,000.00
BORJA, LEA 10,000,000.00
BRACIA, JENICA 10,000,000.00
DE VERA, JAYZIEL 10,000,000.00
GARCIA, SHAINA 10,000,000.00
JANOLINO, ROSEANN 10,000,000.00
LABRADOR, CHARITY ANNE 10,000,000.00
MALIMBAN, JANINE CATHERINE 10,000,000.00
SUERTE, PAUL NIKKO 10,000,000.00