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ACLC COLLEGE OF CALAPAN

A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Appendix A

Transmittal Letter

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

August 07, 2018

MS. CHARMIE VILLANUEVA


HR Officer
Phoenix Petroleum Philippines, Inc.- Calapan City Management
Lalud, Calapan City, Oriental Mindoro

Dear Madam:

Good Day!

I am a graduating student of ACLC College of Calapan, taking up Bachelor of Science in


Accountancy and currently enrolled in the subject Case Study.

In line with this, I would like to request to you to please allow me to conduct an interview
with you at least an hour at your most convenient time regarding my study entitled; "A
COMPARATIVE FINANCIAL ANALYSIS ON THE SALES GROWTH RATE AND NET
INCOME OF PHOENIX PETROLEUM PHILIPPINES, INC., PILIPINAS SHELL
PETROLEUM CORPORATION AND PETRON CORPORATION FOR FISCAL YEARS
2013-2017”. The interview will serve as a basis for assessment and further improvement
of my study.

Your favourable action in this request will be highly appreciated.

Thank you very much, God Bless and more power!

Respectfully yours,

(SGD.)

RIENA MAE C. DANCEL


BSA STUDENT

Noted by:

(SGD.)

DR.ROSALLIE S. ANTONIO-BAUTISTA
President/COO

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

August 07, 2018

MR. GERARDO L. CONCEPCION


Branch Manager
Pilipinas Shell Petroleum Corporation- Calapan City Management
Camilmil, Calapan City, Oriental Mindoro

Dear Sir:

Good Day!

I am a graduating student of ACLC College of Calapan, taking up Bachelor of Science in


Accountancy and currently enrolled in the subject Case Study.

In line with this, I would like to request to you to please allow me to conduct an interview
with you at least an hour at your most convenient time regarding my study entitled; "A
COMPARATIVE FINANCIAL ANALYSIS ON THE SALES GROWTH RATE AND NET
INCOME OF PHOENIX PETROLEUM PHILIPPINES, INC., PILIPINAS SHELL
CORPORATION AND PETRON CORPORATION FOR FISCAL YEARS 2013-2017”. The
interview will serve as a basis for assessment and further improvement of my study.

Your favourable action in this request will be highly appreciated.

Thank you very much, God Bless and more power!

Respectfully yours,

(SGD.)

RIENA MAE C. DANCEL


BSA STUDENT

Noted by:

(SGD.)

DR.ROSALLIE S. ANTONIO-BAUTISTA
President/COO

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

August 07, 2018

MISS JHONA DELEN


Secretary
Petron Corporation- Calapan City Management
Camilmil, Calapan City, Oriental Mindoro

Dear Madam:

Good Day!

I am a graduating student of ACLC College of Calapan, taking up Bachelor of Science in


Accountancy and currently enrolled in the subject Case Study.

In line with this, I would like to request to you to please allow me to conduct an interview
with you at least an hour at your most convenient time regarding my study entitled; "A
COMPARATIVE FINANCIAL ANALYSIS ON THE SALES GROWTH RATE AND NET
INCOME OF PHOENIX PETROLEUM PHILIPPINES, INC., PILIPINAS SHELL
PETROLEUM CORPORATION AND PETRON CORPORATION FOR FISCAL YEARS
2013-2017”. The interview will serve as a basis for assessment and further improvement
of my study.

Your favourable action in this request will be highly appreciated.

Thank you very much, God Bless and more power!

Respectfully yours,

(SGD.)

RIENA MAE C. DANCEL


BSA STUDENT

Noted by:

(SGD.)

DR.ROSALLIE S. ANTONIO-BAUTISTA
President/COO

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Appendix B

Interview Questionnaires

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

INTERVIEW QUESTIONNAIRES TO MANAGEMENT IN CALAPAN CITY

1. What was the impact of your company’s financial results for its latest goods to

market?

2. What was the impact of your company’s financial results for its latest goods on

sales?

3. What was the impact of your company’s financial results for its latest goods on

its profitability?

4. How does the company market or invest in marketing and branding? What is its

6 month or 12 month sales strategy?

5. Where do you see sales trending in the next 12 to 24 months?

6. What is the best use for the cash on the company’s balance sheet? How does

the company plan to raise capital in order to fund future growth?

7. Do you have any plans to advance or promote stock?

8. What part or aspect of the business is giving you the most trouble now?

9. Since fuel is used in the production and transportation of goods and fuels are

used in everyday lives of consumers, and having the fact that there has an

increased excise taxes on fuel, how did this affect the sales and income of your

company in the previous year?

10. How did you bounced back on the sales and income on the subsequent years

after the increase in excise tax?

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Interview Answers from Ms. Villanueva (Phoenix Petroleum Philippines,

Inc.-Calapan City)

1. “I can say that our company has a big impact to market when it comes to

distribution of oil most especially to the vehicle owners. It also has an impact to the

market because it provides much income for individual and as well as on the

financial need of the society.”

2. “The impact of our company’s financial result when it comes to sales, the sales

of petroleum will increase and provide much higher sales on petroleum.”

3. “The impact of our company’s financial results on its profit when there’s a big

sales, the profit increases.”

4. When it comes to strategy on marketing, if possible, the company promote its

product through promos”

5. On the next 12 to 24 months, I can say that the sales of our company will be

much better compared today”

6. “The company always think for a solution on promotion for us to gain much

bigger capital for the future growth of it.”

7. Yes, the company always has its plans to promote its stock and product.”

8. “As of now, we haven’t seen anything that causes trouble”.

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

9. “The impact of the excise tax on our sales is, as we can see, nothing changed

because everyone or individual who has their vehicle for transportation had no

choice but to buy the product.”

10. “We just continue producing and offering quality service to our customers.”

Interview Answers from Ms. Delen (Petron Corporation.-Calapan City)

1. “Our company has a great impact on market because it provides goods that are

useful to customers, depending on their needs and demands.”

2. “Ahm.. Our company’s financial results has an impact on sales because it

increases the price of the good we offers.”

3. “Of course in profitability, having a good financial result and high result increases

profitability.”

4. “Our company makes sure that our goods will be known in market to attract

more customers. Sales strategy can be creating promos such as point card to get

more customer.”

5. “I can say that… sales will have an increasing trend on the next 12 to 24

months.”

6. “By having more promotions and good marketing strategy”

7.”Ahm yes. Our company always have plan to advance or promote stock.”

8. “ For me, the company is troubled because of.. ahm, because of the competitiors

with the same industry.”

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

9. “Yes it surely affect our sales and income because few consumers adjusted to

the rapid change.”

10. “By having a good marketing and sales strategy, we came back to the normal

operation.”

Interview Answers from Mr. Concepcion (Pilipinas Shell Petroleum

Corporation- Calapan City)

1-6. While reading the first to sixth question, Mr. Concepcion stated that he cannot

answer and give further information about those questions because he thinks that

that will require him to give confidential information about their sales.

7. “Of course, our management has plans to promote our stocks.”

8. “For me, the most part that gives trouble to us now, is competition.”

9. “Actually, the increase on price is given and always happening in our industry.

Though the increase is unexpected, consumers tend to still spend and consume

our petroleum give a small significant change to our sales. But I think, the increase

is not the one affecting us, but, ah, we are greatly affected by number of

competitors,’

10. “As what I’ve said, the increase in price didn’t greatly affect us, hence, we were

able to maintain our sales.”

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Appendix C

Graphs

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 1.0 Current ratio of Phoenix, Shell and Petron for 2013-2017

Current Ratio
1.94
2
1.73
1.8
1.6 1.42 1.47
1.4 1.25 1.22
1.18 1.14 1.17 1.17
1.2 1.04 1.08
0.9 0.87
1 0.79
0.8
0.6
0.4
0.2
0
2013 2014 2015 2016 2017

Phoenix Shell Petron

Graph 2.0 Solvency ratio of Phoenix, Shell and Petron for 2013-2017

Solvency Ratio
2.5
2.06
2 1.87
1.65 1.58
1.43 1.46 1.43 1.48 1.44
1.5 1.39 1.36 1.37 1.38
1.19
1.1
1

0.5

0
2013 2014 2015 2016 2017

Phoenix Shell Petron

Graph 3.0 Debt ratio of Phoenix, Shell and Petron for 2013-2017
World-Class I.T. and Business Education
ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Debt ratio
1.8
1.58
1.6 1.48
1.37
1.4
1.2
1 0.91
0.84
0.7 0.69 0.7 0.71 0.69 0.74 0.72
0.8
0.61
0.6 0.53 0.49
0.4
0.2
0
2013 2014 2015 2016 2017

Phoenix Shell Petron

Graph 4.0 Gross profit margin of Phoenix, Shell and Petron for 2013-2017

Gross Profit Margin


0.2
0.18
0.18
0.16
0.16 0.15
0.14
0.14 0.13
0.12
0.12 0.11
0.1 0.09
0.08
0.08
0.06
0.06 0.05 0.05 0.05
0.04
0.04
0.02
0
2013 2014 2015 2016 2017

Phoenix Shell Petron

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 5.0 Net profit margin of Phoenix, Shell and Petron for 2013-2017

Net Profit Margin


0.07
0.06
0.06
0.05
0.05
0.04 0.04 0.04
0.04
0.03 0.03 0.03
0.03
0.020.02
0.02
0.01 0.01 0.01 0.009
0.01 0.004
0
2013 2014 2015 2016 2017

Phoenix Petron Shell

Graph 6.0 Return on assets of Phoenix, Shell and Petron for 2013-2017

Return on Assets
0.14
0.12
0.12 0.11
0.1
0.1

0.08

0.06 0.05
0.04 0.04 0.04
0.04 0.03 0.03
0.02 0.02 0.02
0.02 0.010.01 0.008

0
2013 2014 2015 2016 2017

Phoenix Shell Petron

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 7.0 Liquidity Ratio for Graph 8.0 Liquidity Ratio for
2013 2014

32% 35% 37%


37%

28%

31%

Phoenix Shell Petron Phoenix Shell Petron

Graph 9.0 Liquidity Ratio for Graph 10.0 Liquidity Ratio for
2015 2016

31% 29% 25% 33%

40% 42%

Phoenix Shell Petron Phoenix Shell Petron

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 11.0 Liquidity Ratio for Graph 12.0 Financial Leverage


2017 Ratio for 2013

29% 29%
31% 31%

42%
38%

Phoenix Shell Petron Phoenix Shell Petron

Graph 13.0 Financial Leverage Graph 14.0 Financial Leverage


Ratio for 2014 Ratio for 2015

31% 30% 22%

48%
20%
39%

Phoenix Shell Petron Phoenix Shell Petron

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 15.0 Financial Leverage Graph 16.0 Financial Leverage


Ratio for 2016 Ratio for 2017

26%
28%
55%
19% 53%

19%

Phoenix Shell Petron Phoenix Shell Petron

Graph 17.0 Profitability Ratio Graph 18.0 Profitability Ratio


for 2013 for 2014

22%
32% 32% 39%

39%
35%

Phoenix Shell Petron Phoenix Shell Phoenix

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 19.0 Profitability Ratio Graph 20.0 Profitability Ratio


for 2015 for 2016

26% 25%
37% 34%

37% 41%

Phoenix Shell Petron Phoenix Shell Petron

Graph 21.0 Profitability Ratio for 2017

23%
35%

42%

Phoenix Shell Petron

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 22.0 Sales growth rate of Phoenix Petroleum Philippines, Inc. (%)

Sales growth rate of Phoenix Petroleum Philippines, Inc.


(%)
60
50
40
30
20
10
0
-10 2013 2014 2015 2016 2017

-20
-30

Graph 23.0 Sales growth rate of Pilipinas Shell Petroleum Corporation (%)

Sales growth rate of Pilipinas Shell Petroleum


Corporation (%)
30

20

10

0
2013 2014 2015 2016 2017
-10

-20

-30

-40

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 24.0 Sales growth rate of Petron Corporation (%

Sales growth rate of Petron Corporation (%)


45.55
50
40
26.4
30
20
10
0
-10 2013 2014 2015 2016 2017
-19.86
-20
-30 -36.42
-40
-50

Graph 25.0 Net Income Growth Rate of Phoenix Petroleum Philippines, Inc.
(%)

Net Income Growth Rate of Phoenix Petroleum Philippines,


Inc. (%)
90 78.86
80
70 64.1
60
50
40
30 20.66
20
8.12
10 0
0
2013 2014 2015 2016 2017

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Graph 26.0 Net Income Growth Rate of Pilipinas Shell Petroleum


Corporation (%)

Net Income Growth Rate of Pilipinas Shell Petroleum


Corporation (%)
900 830.7
800
700
600
500 429.83
400
300
200
100 39.3
0
0 -58.14
-100 2013 2014 2015 2016 2017
-200

Graph 27.0 Net Income Growth Rate of Petron Corporation (%)

Net Income Growth Rate of Petron Corporation (%)


120 103.06
100 83.67
80

60

40

20
0
0
2013 2014 2015 2016 2017
-20
-46.82
-40

-60

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Appendix D

Photos

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

Appendix E

Curriculum Vitae

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

DANCEL, RIENA MAE C.

Ilaya, Calapan City, Oriental Mindoro


Email Address : rienamcd@gmail.com
Mobile Number: +639453449085

OBJECTIVES: To employ my knowledge and skills with the intention of securing a long
term professional career with opportunities for career advancement, while gaining
knowledge of new skills and expertise.

PERSONAL INFORMATION:

Date of Birth : May 02, 1997


Place of Birth : Ilaya, Calapan City, Oriental Mindoro
Civil Status : Single
Age : 21 years old
Gender : Female
Nationality : Filipino

EDUCATIONAL ATTAINMENT:

Tertiary: Bachelor of Science in Accountancy 2018–Present


AMA Computer Learning Center College of Calapan (ACLC)
J.P. Rizal St., San Vicente East, Calapan City, Oriental Mindoro

Bachelor of Science in Accountancy 2014-2015


Divine Word College of Calapan

Secondary: Oriental Mindoro National High School 2013–2014


San Vicente, Calapan City, Oriental Mindoro

Primary: Adriatico Memorial Schol 2009–2010


San Vicente, Calapan City, Oriental Mindoro

SKILLS:

 Computer literate (Word, Excel, Publisher and PowerPoint)


 Excellent leadership skills
 Good communication skills (oral and written)
 Adequate knowledge in accounting, auditing and taxation
 Skilled in solving problems that deals with numbers

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

TRAINING AND SEMINARS ATTENDED:

 “Effective Leadership and Change Management in the Globally Competitive


Market”
Feraren Hills Resort, Lumangbayan, Calapan City, Oriental Mindoro
February10, 2018

 “Creating Professionals and I.T Experts: An Edge for Tomorrow’s


Technological Success”
Feraren Hills Resort, Lumangbayan, Calapan City, Oriental Mindoro
February10, 2018

 “Be up to SPeed on BSP”


Calapan Bay Hotel Annex Calapan City, Oriental Mindoro
March 1, 2017

 “Social Entrepreneurship Through Youth Empowerment”


Calapan Bay Hotel Annex Calapan City, Oriental Mindoro
December 10, 2016

 “Information Technology Updates”


Calapan Bay Hotel Annex Calapan City, Oriental Mindoro
December 10, 2016

 “Doing Good and Doing Right in Business”


Vencio’s Garden Hotel and Restaurant, Tawiran, Calapan City, Oriental Mindoro
March 19, 2016

 “Information Technology Update, Trends, and Challenges”


Vencio’s Garden Hotel and Restaurant, Tawiran, Calapan City, Oriental Mindoro
March 19, 2016

JOB EXPERIENCE(S):

Assistant Teacher
Kumon Montales Learning Center
JP Rizal St. San Vicente, Calapan City
Novemebr 2014-2018

World-Class I.T. and Business Education


ACLC COLLEGE OF CALAPAN
A Member of AMA Education System

3rdFlr. Tolentino Bldg. J.P. Rizal St. San Vicente,


Calapan City, Oriental Mindoro 5200

On-the-Job Trainee
Development Bank of the Philippines-Lending Center
Roxas Drive, Sto. Nino, Calapan City, Oriental Mindoro
June 05, 2018 – September 30, 2018

Job description:
 Filing and arranging client’s requirements and important documents.
 Encoding information to computer.

CERTIFICATION:

 National Certificate III- Events Management Services


Technical Education and Skills Development Authority

CHARACTER REFERENCES:

DR. ROSALLIE ANTONIO – BAUTISTA


President/COO
ACLC College of Calapan
San Vicente, Calapan City Oriental Mindoro

MS. MARIA VIC D. QUINTO


School Director
ACLC College of Calapan
San Vicente, Calapan City Oriental Mindoro

MARI CARYL S. MONTALES


Instructor
Kumon Montales Learning Center
JP Rizal St. San Vicente, Calapan City, Oriental Mindoro

I hereby certify that the above information is true to the best of my knowledge and
beliefs.

DANCEL, RIENA MAE C.

Applicant

World-Class I.T. and Business Education

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