Table No.

1
BUSINESS TARGET MARKET SIZE
Particulars Total
2017 Population Ages 5-69 Years Old 538,297
Less: Poverty Rate (21.60%) 116272
Market Size (net of poverty rate) 422,025
Less: Margin of Error 10% 42202
Market Size (net of poverty rate and margin of error) 379,822
Percentage of Willing Respondents 83%
Business Target Market Size 315,253
 Table No. 2
Computation of Demand
Particulars Amount
Business Target Market Size 315,253
Multiply by Average Frequency in a Year 19.72
Total Market Demand 6,217,694
 Table No. 6
Practical Capacity
Deep
Swedish Tissue Hilot Sports
Ballpit Massage Massage Massage Massage Rolfing

Maximum capacity per

day (in person) 60 36 36 72 36 36
Maximum capacity per
month (in person) 1800 1080 1080 2160 1080 1080
Maximum capacity per
year 21600 12960 12960 25920 12960 12960
Percentage capacity 80% 80% 80% 80% 80% 80%
Persons Yearly 17280 10368 10368 20736 10368 10368
TOTAL

79488
 TABLE NO. 5
FREQUENCY FOR BALL PIT
Respondents Frequency per Year Total
(A) (B) (A x B)
Once a Week 56 12 672
Once a Month 22 52 1144
One a Year 5 104 520
Total 83 2336 28.1
TOTAL FREQUENCY FOR BALLPIT 28.1
TABLE NO. 6
FREQUENCY FOR MASSAGE
Respondents Frequency per Year Total
(A) (B) (A x B)
Swedish Massage
Once a Week 84 12 1008
Once a Month 5 52 260
Once a Year 0 104 0
Total 89 1268 14.2

Deep Tissue Massage

Once a Week 81 12 972
Once a Month 5 52 260
Once a Year 3 104 312
Total 89 1544 17.3

Hilot Massage
Once a Week 68 12 816
Once a Month 15 52 780
Once a Year 4 104 416
Total 89 2012 22.6

Sports Massage
Once a Week 78 12 936
Once a Month 10 52 520
Once a Year 0 104 0
Total 89 1456 16.4

Rolfing
Once a Week 82 12 984
Once a Month 4 52 208
Once a Year 3 104 312
Total 89 1504 16.9
TOTAL AVERAGE FREQUENCY FOR MASSAGE 17.5
45.64
 Table no. 3
Average Annual Frequency in a Year
Particulars Willing Respondents Percentage
Once a Week 24 29%
Once a Month 30 36%
Once a Year 29 35%
Total 83 100%

Services Once a Week Once a Month

BallPit 15 13
Swedish Massage 1 3
Deep Tissue Massage 1 4
Hilot Massage 2 4
Sports Massage 4 4
Rolfing 1 2
Total 24 30
e no. 3
Frequency in a Year
Frequency in a Year Total Frequency
52 15.04
12 4.34
1 0.35
65 19.72

Once a Year Willing Resppndents Total Frequency

9 37 45%
5 9 11%
3 8 10%
4 10 12%
5 13 16%
3 6 7%
29 83 100%
 Table No. 4
Demand and Supply Analysis
Total Demand 6,217,694
Total Supply from Direct Competitors 0
Free Market 6,217,694
Estimated
Estimated Market
Market Share
Share Percentage
of Awesome 1.278%
Ball Pit and Massage Center 79,488
Table No. 5
Estimated Market Share
Free Market 6217694
Practical Capacity of Ball Pit and Massag 79488
Estimated Market Share Percentage 1.278%

99.99
 Table No. 7 Table No. 8
List of Price MACHINIERS AND EQUIPMENT
SERVICES PRICE Particulars
Ball PIt 190 Centralized Aircon
Swedish Massage 300 Generator
Deep Tissue Massa 200 Vacuum
Hilot Massage 200 CCTV set
Sports Masage 200 Cashier Register
Rolfing 150 Computer Set
Water Dispenser
UV light
Exhaust Fan
MP3 Player w/ 4
Speakers
Generator (4,400 watts
energy capacity)
able No. 8
S AND EQUIPMENT
Quantity
2
1
1
8
1
1
2
5
2
2
2
 Table No. 12
Investment Cost
Particulars Amount
Cash 97,841.48
Land 3,000,000.00
Building 6,000,000.00
Machineries and Equipments 506,826.10
Furnitures and Fixtures 163,033.00
Ball Pits 628,000.00
Massage Supplies 175,992.00
Pre-operating Expense 98,307.42
Total 10,670,000.00

Investment Cost
Particulars Amount
Cash
Land
Land Improvement
Machineries and Equipment
Furnitures and Fixtures
Building

table no. 8
Schedule 11
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF CLEANING MATERIALS AND SUPPLIES EXPENSE
Particulars Quantity
Sanitation and Maintenance
Dust Mop 2
Floor Sweeps 2
Glass Squeeze 2
Window Washer 2
Waste Bin 15
Detergent Soap 20
Hand Soap 24
Bathroom Tissue 48
Rugs 24
TOTAL
Counter Supplies and Office Supplies
Cutter 2
Scissors 2
Tape 24
Tape Dispenser 1
Stapler 1
Staple Wire 25
Puncher 1
Filers 4
Record Book 6
Receipts Sheets 24
Bond Paper (Long) 12
Bond Paper (Short) 12
Total
TOTAL SUPPLIES EXPENSE

Schedule 12
AWESOME BALL PIT AND MASSAGE CENTE
MASSAGE SUPPLIES
Quantity
Socks 52

Fleece Topper 12

Hand Sanitizer 52
Linens (per piece)
52

Pillows (per piece)

52

Massage Towels (per piece)

52
Slippers 52

Bimpo
52
Boxer shorts(per piece) 52
Massage Oils / Creams/ Powder/ Lotions:
Light Mineral Oil (per gallon) 72
Massage Oil Wintergreen,
Eucalyptus, Peppermint,
Peppermint plus Eucalyptus
(per gallon)
Talcum Powder/ Organic (per 72
gallon)
Massage Lotion Peppermint 72
(per gallon) 72
Aroma Therapy Oil
Wintergreen, Lavender/
Peppermint (per gallon) 72
Alcohol 72
Total
Schedule 13
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF UNUSED SUPPLIES
Year 0
Beg. Unused Supplies
Purchases 14,666.00
14,666.00
Ending Unused Supplies 14,666.00
Supplies Expense
PLIES EXPENSE
Cost per Unit Total cost Year 1
-
₱ 220.00 440.00 440
75.00 150.00 150
215.00 430.00 430
130.00 260.00 260
110.00 1650.00 1650
25.00 500.00 500
55.00 1320.00 1320
6.50 312.00 312
35.00 840.00 840
0.00 5902
- -
₱ 15.00 30.00 30
15.00 30.00 30
10.00 240.00 240
95.00 95.00 95
65.00 65.00 65
35.00 875.00 875
55.00 55.00 55
195.00 780.00 780
80.00 480.00 480
15.00 360.00 360
150.00 1800.00 1800
120.00 1440.00 1440
- 6,250
- 12,152

Schedule 12
WESOME BALL PIT AND MASSAGE CENTER
MASSAGE SUPPLIES
Cost per Unit Total cost Year 1
43.00 2236.00 2236.00

650.00 7800.00 7800.00

114.00 5928.00 5928.00

 62.50
3,250.00 3,250.00

77.50
4,030.00 4,030.00

99.00
5,148.00 5,148.00
45.00 2,340.00 2,340.00

10.00
520.00 520.00
35.00 1,820.00 1,820.00
- -
430.00 30,960.00 30,960.00

457.00 32,904.00
32,904.00
290.00 20,880.00 20,880.00
250.00 18,000.00 18,000.00
275.00
19,800.00 19,800.00
283.00 20,376.00 20,376.00
175,992.00 175,992.00

Year1 Year 2 Year 3 Year 4

14,666.00 19,065.80 23,894.95 25,144.63
175,992.00 219,883.68 227,551.35 235,515.65
190,658.00 238,949.48 251,446.30 260,660.28
19,065.80 23,894.95 25,144.63 26,066.03
171,592.20 215,054.53 226,301.67 234,594.25
Year 2 Year 3 Year 4 Year 5

455.40 471.34 487.84 504.91

155.25 160.68 166.31 172.13
445.05 460.63 476.75 493.43
269.10 269.10 278.52 288.27
1707.75 1767.52 1829.38 1893.41
517.50 535.61 554.36 573.76
1366.20 1414.02 1463.51 1514.73
322.92 334.22 345.92 358.03
869.40 899.83 931.32 963.92
6108.57 6312.95 6533.90 6762.59
- - - -
31.05 32.14 33.26 34.43
31.05 32.14 33.26 34.43
248.40 257.09 266.09 275.41
98.33 101.77 105.33 109.01
67.28 69.63 72.07 74.59
905.63 937.32 970.13 1004.08
56.93 58.92 60.98 63.11
807.30 835.56 864.80 895.07
496.80 514.19 532.18 550.81
372.60 385.64 399.14 413.11
1863.00 1928.21 1995.69 2065.54
1490.40 1542.56 1596.55 1652.43
6,468.75 6,695.16 6,929.49 7,172.02
12,577.32 13,008.11 13,463.39 13,934.61

2314.26 2395.26 2479.09 2565.86

8073.00 8355.56 8648.00 8950.68

6135.48 6350.22 6572.48 6802.52

3,363.75 3,481.48 3,603.33 3,729.45

 4,171.05 4,317.04 4,468.13 4,624.52

5,328.18 5,514.67 5,707.68 5,907.45

2,421.90 2,506.67 2,594.40 2,685.20

538.20 557.04 576.53 596.71

1,883.70 1,949.63 2,017.87 2,088.49

- - - -
32,043.60 33,165.13 34,325.91 35,527.31
34,055.64 35,247.59 36,481.25 37,758.10

21,610.80 22,367.18 23,150.03 23,960.28

18,630.00 19,282.05 19,956.92 20,655.41
20,493.00 21,210.26 21,952.61 22,720.96

21,089.16 21,827.28 22,591.24 23,381.93

219,883.68 227,551.35 235,515.65 243,758.70

26,066.03
243,758.70
269,824.73
26,982.47
242,842.25
Schedule 12
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF OTHER EXPENSE
Pre-operating Year
Quantity Cost per Unit
Sphygmomanometer 4 1250.00
Digital Thermometer 6 110.00
Bath robe (per piece) 52 400.00
BedFoams 12 640.00
Mattress (per piece) 36 975.00
Bedsheet w/ 4 pillowcase (per piece) 36 250.00
Fire extinguisher 4 1500.00
Alarm Clock 10 50.00
Magazine 20 250.00
Freshener 24 180.00
Total
e-operating Year Year 1 Year 2 Year 3
Total Cost
5,000.00 5,000.00 -
660.00 660.00 -
20,800.00 20,800.00 21,320.00
7,680.00 7,680.00 9,216.00
35,100.00 35,100.00 35,977.50
9,000.00 9,000.00 9,225.00
6,000.00 6,000.00 6,150.00
500.00 500.00 517.50 535.61
5,000.00 5,000.00 5,175.00 5,356.13
4,320.00 4,320.00 4,471.20 4,627.69
94,060.00 94,060.00 10,163.70 92,407.93
Year 4 Year 5

- -
- -
22,066.20
11,059.20
37,236.71
9,547.88
6,365.25
554.36 573.76
5,543.59 5,737.62
4,789.66 4,957.30
10,887.61 97,543.91
Schedule 3
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF BUSINESS PERMITS AND LICENSES

Business Permits and Licenses:

Business Location Clearance
Sanitary Health Clearance
Fire Safety Clearance
CENRO
SEC Registration
Brgy. Clearance
Garbage Collection Fee
Permit Fee
Initial Fee Registration for Mobile
Community Tax
Business Tax
Certificate of Tax Payment
Confirmation/Certficate/Verification/Clearance Fee
Stickers and Tags
Recording Fee
Building Permit
Storage Fee
MVIS Inspection Fee
DTI Permit
Total Business and Licenses
Advertising Costs:
Tarpaulins
Flyers
Radio

Miscellaneous Cost:
3% of the total expenses before miscellaneous.
Total

Miscellaneous Expense
Business Permits and Licenses:
Advertising Costs:

Schedule 4
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF ADVERTISING EXPENSE
Particulars
Tarpaulins
Flyers
Radio
Total Advertising Expense
Pre-operating Year Year 1 Year 2 Year 3 Year 4

500.00
500.00
460.00
500.00
5,756.00
800.00
500.00
1,500.00
2,895.00
6997.28 7322.144 7663.2512 8021.41376
10,500.00
150.00
150.00
100.00
500.00
15,591.05
45.00
75.00
500.00
48,019.33 48,344.19 48,685.30 49,043.46

4,900.00
2,500.00
6,000.00 13400.00 11390.00 11856.99 12343.13

Pre Operating
41022.05
13400
54422.05
1632.6615 76525.7981 79986.04585 79155.7228719 82819.5481529
Quantity Total Cost Year 1
10 4,900.00 4,900
100 2,500.00 2,500
1 6,000.00 6,000
13,400
 Schedule 13
Year 5

Miscellanous Expense
Business Permits and licenses
Advertising Expense

8397.484448

49,419.53

12849.19
 Schedule 15
AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED COST OF LAND
Particular Square Meters Zonal Value Amount
Land 1500 ₱2,000.00 ₱3,000,000.00
Total ₱3,000,000.00
 Building Cost
Quantity
Building Cost 1
Total

Schedule 14
AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED COST ESTIMATION AND BILL OF MATERIAL
PROJECT: PROPOSED ONE STOREY COMMERCIAL BUILDING
OWNER: MS. SARWA C. HASSAN
LOCATION: LAGAO, GENERAL SANTOS CITY
SUBJECT: COST ESTIMATE AND BILL OF MATERIALS
NO. DESCRIPTION
I GENERAL REQUIREMENTS
II EARTHWORKS/SITEWORKS
III CONCRETE WORKS
IV MASONRY WORKS
V STEEL/WELDING WORKS
VI CARPENTRY WORKS
VII PAINTING WORKS
VIII ROOFING WORKS
IX BILLBOARD
X CONSTRUCTION SAFETY AND HEALTH PROGRAM
XI DOORS AND WINDOWS
XII PLUMBING WORKS
XIII ELECTRICAL WORKS
TOTAL
VAT
TOTAL PROJECT COST
Prepared by: Kemuel Saki Barrientos
 Unit Cost Total
6,000,000.00 6,000,000.00
6,000,000.00

BUILDING

AMOUNT
140,311
125,000
3,251,380
481,096
525,000
94,418
122,596
1,051,842
5,066
15,175
617,221
272,390
158,365
6,720,000
720,000
6,000,000
Schedule 13
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF MACHINERIES AND EQUIPMENT
Particulars Quantity Unit Cost
Centralized Aircon 2 64,000
Generator 1 17,500
Vacuum 1 12,899
CCTV set 8 21,948
Cashier Register 1 33,950
Computer Set 1 17,699
Water Dispenser 2 4,990
UV light 5 1,515
Exhaust Fan 2 1,319
MP3 Player w/ 4 Speakers 2 2,500
Generator (4,400 watts energy
2 48,000
capacity)
Total

Schedule 13
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF BALL PIT EXPENSE

Quantity Unit cost

Ball Pit 100,000 6.28

100,000 6.28
 Total
128,000
17,500
12,899
175,584
33,950
17,699
9,980
7,576
2,638
5,000
96,000
506,826

GE CENTER
PENSE
Depreciation
Total Cost Useful Life Year 1
628000 5 125600

628000
Schedule 15
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF FURNITURE AND FIXTURES
Particulars Quantity Unit Cost Total
Massage Beds 12 6,499 77,988
Office Drawer Cabinet 2 3,600 7,200
Couch 4 8,600 34,400
Office Table 1 3,550 3,550
Office Chair 1 1,899 1,899
Cashiers' Desk 1 12,000 12,000
Shoe Rack 4 1,699 6,796
Cabinet 12 1,600 19,200
Total 163,033

Table No.9
Furniture and Fixtures
Particulars Quantity
Massage Beds 12
Office Drawer Cabinet 2
Cabinet 12
Couch 4
Office Table 1
Office Chair 1
Cashiers’ Desk 1
Shoe Rack 4

Table No. 9
Furniture and Fixtures
Particulars Quantity
Massage Beds 12
Office Drawer Cabinet 2
Cabinet 12
Couch 4
Office Table 1
Office Chair 1
Cashiers’ Desk 1
Shoe Rack 4
Schedule 5
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF REPAIR AND MAINTENANCE
Cost Year 1
Building 6,000,000 300,000.00
Machineries and Equipment 506,826 25,341.31
Furniture and Fixtures 163,033 8,151.65
Total Repair and Maintenance 6,669,859 333,492.96
Schedule 9
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF DEPRECIATION EXPENSE
Useful Life
Particulars Cost Useful Life
Building 6,000,000.00 15
Machineries and Equipment:
MP3 Player w/ 4 Speakers 5,000.00 5
Centralized Aircon 128,000.00 5
Vacuum 12,899.00 5
CCTV set 175,584.00 5
Cashier Register 33,950.00 5
Computer Set 17,699.00 5
Water Dispenser 9,980.00 5
UV light 7,576.10 5
Exhaust Fan 2,638.00 5
Generator (4,400 watts energy capacity) 96,000.00 10

Furniture and Fixtures:

Massage Beds 77,988.00 7
Office Drawer Cabinet 7,200.00 7
Couch 34,400.00 7
Office Table 3,550.00 7
Office Chair 1,899.00 7
Cashiers' Desk 12,000.00 7
Shoe Rack 6,796.00 7
Cabinet 19,200.00 7

Total

Schedule 15
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF MACHINERIES AND EQUIPMENT ACCUMULATED DEPRE
Machineries and Equipment: Useful Life
MP3 Player w/ 4 Speakers 5,000.00 5
Centralized Aircon 128,000.00 5
Vacuum 12,899.00 5
CCTV set 175,584.00 5
Cashier Register 33,950.00 5
Computer Set 17,699.00 5
Water Dispenser 9,980.00 5
UV light 7,576.10 5
Exhaust Fan 2,638.00 5
Generator (4,400 watts energy capacity) 96,000.00 10
Total Accumulated Depreciation
Schedule 23
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULEF BUILDING DEPRECIATION

Building 6,000,000.00 15

Schedule 18
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF FURNITURE AND FIXTURES ACCUMULATED DEPRECIATION
Total Cost Useful Life
Massage Beds 77,988.00 7
Office Drawer Cabinet 7,200.00 7
Couch 34,400.00 7
Office Table 3,550.00 7
Office Chair 1,899.00 7
Cashiers' Desk 12,000.00 7
Shoe Rack 6,796.00 7
Cabinet 19,200.00 7
Total Furniture and Fixtures Depreciation

Total Depreciation Included to Cost of Services

 Depreciation Depreciation Acc. Dep'n. Depreciation
Depreciation Year 1 Year 3 Year 4
400,000.00 400,000.00 ### 400,000.00

1,000.00 1,000.00 1,000.00

25,600.00 25,600.00 25,600.00
2,579.80 2,579.80 2,579.80
35,116.80 35,116.80 35,116.80
6,790.00 6,790.00 6,790.00
3,539.80 3,539.80 3,539.80
1,996.00 1,996.00 1,996.00
1,515.22 1,515.22 1,515.22
527.60 527.60 527.60
9,600.00 9,600.00 9,600.00
88,265.22 88,265.22 264,795.66 88,265.22

11,141.14 11,141.14 11,141.14

1,028.57 1,028.57 1,028.57
4,914.29 4,914.29 4,914.29
507.14 507.14 507.14
271.29 271.29 271.29
1,714.29 1,714.29 1,714.29
970.86 970.86 970.86
2,742.86 2,742.86 2,742.86
23,290.43 23,290.43 69,871.29 23,290.43
511,555.65 511,555.65 ### 511,555.65

SSAGE CENTER
T ACCUMULATED DEPRECIATION
Year 1 Year 5
1,000.00 1,000.00
25,600.00 25,600.00
2,579.80 2,579.80
 35,116.80 35,116.80
6,790.00 6,790.00
3,539.80 3,539.80
1,996.00 1,996.00
1,515.22 1,515.22
527.60 527.60
9,600.00 9,600.00
88,265.22 88,265.22

SSAGE CENTER
PRECIATION
Year 1 Year 5
400,000.00 400,000.00

RECIATION
Depreciation
11,141.14 11,141.14
1,028.57 1,028.57
4,914.29 4,914.29
507.14 507.14
271.29 271.29
1,714.29 1,714.29
970.86 970.86
2,742.86 2,742.86
23,290.43 23,290.43

423,290.43 423,290.43
Acc. Dep'n. DepreciationAcc. Dep'n.
Year 5
1,600,000.00 ### ###

1,000.00
###
2,579.80
35,116.80
6,790.00
3,539.80
1,996.00
1,515.22
527.60
9,600.00
353,060.88 ### ###

11,141.14
1,028.57
4,914.29
507.14
271.29
1,714.29
970.86
2,742.86
93,161.71 ### 116,452.14
2,046,222.59 ### ###
Schedule 7
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF SALARIES EXPENSE
Year 1-3

Monthly Salaries
Personnel # of EE 13th month pay
per EE

Manager 1 15,000 15,000

Cashier 2 9,000 18,000
Assistant 2 9,000 18,000
Security Guard 2 9,000 18,000
Total 69,000
Massage Therapist 12 27,000 324,000.00
393,000.00

Year 2

Monthly Salaries
Personnel # of EE 13th month pay
per EE

Manager 1 15,000 15,000.00

Cashier 2 9,000 18,000.00
Assistant 2 9,000 18,000.00
Security Guard 2 9,000 18,000.00
Total 69,000.00
Massage Therapist 12 27,000 270,000.00
339,000.00

Schedule 8
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF SSS, PHILHEALH AND PAGIBIG EXPENSE
Year 1-3

Monthly Salaries
Personnel # of EE 13th month pay
per EE

Manager 1 15,000 15,000.00

 Cashier 2 9,000 18,000.00
Assistant 2 9,000 18,000.00
Security Guard 2 9,000 18,000.00
Total 69,000.00
Massage Therapist 12 44,770 447,703.20
Total 516,703.20

Year 4

Monthly Salaries
Personnel # of EE 13th month pay
per EE

Manager 1 10,710 10,710.00

Cashier 2
Assistant 2 9,180 18,360.00
Security Guard 2 9,180 18,360.00
Total 47,430.00
Massage Therapist 12 39,174 391,740.30
439,170.30

Year 4-5

Monthly Salaries
Personnel # of EE 13th month pay
per EE

Manager 1 15,300 15,300

Cashier 2 9,180 18,360
Assistant 2 9,180 18,360
Security Guard 2 9,180 18,360
Total 70,380
Massage Therapist 12 41,133 411,327.32
Total 481,707.32
Schedule 16
AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED OF SSS, PHILHEALTH AND PAGIBIG PAYABLE
Year 1-3
 Monthly Salaries
Personnel # of EE SSS
per EE
ER
Manager 1 15,000 742
Cashier 2 9,000 1,272
Assistant 2 9,000 1,272
Security Guard 2 9,000 1,272
Total 4,558
Grand Total

Year 4-5

Monthly Salaries
Personnel # of EE SSS
per EE
ER
Manager 1 15,300 742
Cashier 2 9,180 1,272
Assistant 2 9,180 1,272
Security Guard 2 9,180 1,272
Total 4,558
Grand Total
 Total Deductions
Annual Salaries per Total Annual
Salaries SSS
EE Salaries
Expense ER EE
180,000 195,000 8,904.00 4,200.00
108,000 234,000 15,264.00 7,200.00
108,000 234,000 15,264.00 7,200.00
108,000 234,000 15,264.00 7,200.00
504,000 897,000 966,000 54,696.00 25,800.00
324,000.00 4,212,000.00 101,760.00 48,000.00
828,000.00 5,109,000.00 156,456.00 73,800.00

Total Deductions
Annual Salaries per Total Annual
Salaries SSS
EE Salaries
Expense ER EE
180,000.00 195,000.00 8,904.00 4,200.00
108,000.00 234,000.00 15,264.00 7,200.00
108,000.00 234,000.00 15,264.00 7,200.00
108,000.00 234,000.00 15,264.00 7,200.00
504,000.00 897,000.00 966,000.00 54,696.00 25,800.00
324,000.00 4,158,000.00 105,996.00 50,004.00
828,000.00 5,055,000.00 160,692.00 75,804.00

Total Deductions
Annual Salaries per Total Annual
Salaries SSS
EE Salaries
Expense ER EE
180,000.00 195,000.00 8,904.00 4,200.00
 108,000.00 234,000.00 15,264.00 7,200.00
108,000.00 234,000.00 15,264.00 7,200.00
108,000.00 234,000.00 15,264.00 7,200.00
504,000.00 897,000.00 966,000.00 54,696.00 25,800.00
537,243.84 6,894,629.28 110,244.00 51,996.00
1,041,243.84 7,791,629.28 164,940.00 77,796.00

Total Deductions
Annual Salaries per Total Annual
Salaries SSS
EE Salaries
Expense ER EE
128,520.00 139,230.00 8,904.00 4,200.00

110,160.00 238,680.00 15,264.00 7,200.00

110,160.00 238,680.00 15,264.00 7,200.00
348,840.00 616,590.00 664,020.00 39,432.00 18,600.00
470,088.36 6,032,800.62 118,716.00 56,004.00
818,928.36 6,649,390.62 158,148.00 74,604.00

Total Deductions
Annual Salaries per Total Annual
Salaries SSS
EE Salaries
Expense ER EE
183,600 198,900 8,904.00 4,200.00
110,160 238,680 15,264.00 7,200.00
110,160 238,680 15,264 7,200
110,160 238,680 15,264.00 7,200.00
514,080 914,940 985,320 54,696.00 25,800.00
493,592.78 6,334,440.65 122,964.00 57,996.00
1,007,672.78 7,249,380.65 177,660.00 83,796.00

E
SSS Phil Health Pag-Ibig
EE ER EE ER EE
350 125 125 300 300
600 225 225 360 360
600 225 225 360 360
600 225 225 360 360
2,150 800 800 1,380 1,380
6,708 1,600 2,760

SSS Phil Health Pag-Ibig

EE ER EE ER EE
350 125 125 306 306
600 225 225 184 184
600 225 225 184 184
600 225 225 184 184
2,150 800 800 857 857
6,708 1,600 1,714
Deductions
Total Deductions
Phil Health Pag-Ibig withholding tax net pay
ER ER EE EE ER EE
1,500.00 3,600.00### 18,355.00 14,004.00 9,300.00 185,700.00
2,700.00 4,320.00### 13,967.00 22,284.00 14,220.00 219,780.00
2,700.00 4,320.00### 13,967.00 22,284.00 14,220.00 219,780.00
2,700.00 4,320.00### 13,967.00 22,284.00 14,220.00 219,780.00
9,600.00 16,560.00### 60,256.00 80,856.00 51,960.00 845,040.00
16,500.00 64,800.00### 661,540.00 183,060.00 129,300.00 4,082,700.00
26,100.00 81,360.00### 721,796.00 263,916.00 181,260.00 4,927,740.00

Deductions
Total Deductions
Phil Health Pag-Ibig withholding tax net pay
ER ER EE EE ER EE
1,500.00 3,600.00### 18,355.00 14,004.00 9,300.00 185,700.00
2,700.00 4,320.00### 13,967.00 22,284.00 14,220.00 219,780.00
2,700.00 4,320.00### 13,967.00 22,284.00 14,220.00 20,987.00
2,700.00 4,320.00### 13,967.00 22,284.00 14,220.00 219,780.00
9,600.00 16,560.00### 60,256.00 80,856.00 51,960.00 646,247.00
18,000.00 64,800.00### 650,039.20 188,796.00 132,804.00 4,025,196.00
27,600.00 81,360.00### 710,295.20 269,652.00 184,764.00 4,671,443.00

Deductions
Total Deductions
Phil Health Pag-Ibig withholding tax net pay
ER ER EE EE ER EE
1,500.00 3,600.00### 18,355.00 14,004.00 9,300.00 185,700.00
 2,700.00 4,320.00### 13,967.00
2,700.00 4,320.00### 13,967.00
2,700.00 4,320.00### 13,967.00
9,600.00 16,560.00### 60,256.00
19,500.00 107,448.77
### 1,188,136.90
29,100.00 124,008.77
### 1,248,392.90
22,284.00 14,220.00 219,780.00
22,284.00 14,220.00 219,780.00
22,284.00 14,220.00 219,780.00
80,856.00 51,960.00 845,040.00
237,192.77 178,944.77 6,715,684.51
318,048.77 230,904.77 7,560,724.51

Deductions
Total Deductions
Phil Health Pag-Ibig withholding tax net pay
ER ER EE EE ER EE
1,500.00 3,600.00### 18,355.00 14,004.00 9,300.00 129,930.00

2,700.00 4,406.40### 13,967.00 22,370.40 14,306.40 224,373.60

2,700.00 4,406.40### 13,967.00
6,900.00 12,412.80### 46,289.00
19,500.00 94,017.67### 1,017,655.79
26,400.00 106,430.47
### 1,063,944.79
22,370.40 14,306.40 224,373.60
58,744.80 37,912.80 578,677.20
232,233.67 169,521.67 5,863,278.95
290,978.47 207,434.47 6,441,956.15

Deductions
Total Deductions
Phil Health Pag-Ibig withholding tax net pay
ER ER EE EE ER EE
1,500.00 3,600.00### 18,355.00 14,004.00 9,300.00 189,600.00
2,700.00 4,406.40### 13,967.00 22,370.40 14,306.40 224,373.60
2,700 4,406 ### 13,967 22,370 14,306 224,374
2,700.00 4,406.40### 13,967.00 22,370.40 14,306.40 224,373.60
9,600.00 16,819.20### 60,256.00 81,115.20 52,219.20 862,720.80
21,000.00 98,718.56### 1,076,345.22 242,682.56 177,714.56 6,156,726.10
30,600.00 115,537.76### 1,136,601.22 323,797.76 229,933.76 7,019,446.90
 Schedule 5
Hands on Wheels Mobile Massage
Schedule of Projected Withholding Tax
Year 1
total annual net pay
Tax base Exemption Excess
182,345.00 185,700.00 50,000.00 135,700.00
223,813.00 4,082,700.00 500,000.00 3,582,700.00
223,813.00 219,780.00 100,000.00 119,780.00
223,813.00 219,780.00 100,000.00 119,780.00
853,784.00 219,780.00 100,000.00 119,780.00
3,745,160.00 4,927,740.00 850,000.00 4,077,740.00
4,598,944.00

Schedule 5
Hands on Wheels Mobile Massage
Schedule of Projected Withholding Tax
Year 2
total annual net pay
Tax base Exemption Excess
182,345.00 185,700.00 50,000.00 135,700.00
223,813.00 4,025,196.00 500,000.00 3,525,196.00
29,304.00 219,780.00 100,000.00 119,780.00
223,813.00 219,780.00 100,000.00 119,780.00
659,275.00 219,780.00 100,000.00 119,780.00
3,645,156.80 4,870,236.00 850,000.00 4,020,236.00
4,304,431.80

Schedule 5
Hands on Wheels Mobile Massage
Schedule of Projected Withholding Tax
Year 3
total annual net pay
Tax base Exemption Excess
182,345.00 185,700.00 50,000.00 135,700.00
 223,813.00 219,780.00 100,000.00 119,780.00
223,813.00 6,715,684.51 500,000.00 6,215,684.51
223,813.00 219,780.00 100,000.00 119,780.00
853,784.00 219,780.00 100,000.00 119,780.00
5,975,250.81 7,560,724.51 850,000.00 6,710,724.51
6,829,034.81

Schedule 5
Hands on Wheels Mobile Massage
Schedule of Projected Withholding Tax
Year 4
total annual net pay
Tax base Exemption Excess
122,285.00 185,700.00 50,000.00 135,700.00
219,780.00 100,000.00 119,780.00
228,766.60 5,863,278.95 500,000.00 5,363,278.95
228,766.60 219,780.00 100,000.00 119,780.00
579,818.20 219,780.00 100,000.00 119,780.00
5,237,363.46 6,708,318.95 850,000.00 5,858,318.95
5,817,181.66

Schedule 5
Hands on Wheels Mobile Massage
Schedule of Projected Withholding Tax
Year 5
total annual net pay
Tax base Exemption Excess
186,545.00 185,700.00 50,000.00 135,700.00
228,766.60 219,780.00 100,000.00 119,780.00
228,767 6,156,726.10 500,000.00 5,656,726.10
228,766.60 219,780.00 100,000.00 119,780.00
872,844.80 219,780.00 100,000.00 119,780.00
5,491,708.19 7,001,766.10 850,000.00 6,151,766.10
6,364,552.99
 Deductions
SSS
ER
8,904.00
g Tax 15,264.00
15,264.00
39,432.00
Total withholding tax
18,355.00
661,540.00
13,967.00
13,967.00
13,967.00
721,796.00

g Tax

Total withholding tax

18,355.00
650,039.20
13,967.00
13,967.00
13,967.00
710,295.20

g Tax

Total withholding tax

18,355.00
 13,967.00
1,188,136.90
13,967.00
13,967.00
1,248,392.90

g Tax

Total withholding tax

18,355.00
13,967.00
1,017,655.79
13,967.00
13,967.00
1,077,911.79

g Tax

Total withholding tax

18,355.00
13,967.00
1,076,345.22
13,967.00
13,967.00
1,136,601.22
Deductions
Phil Health Pag-Ibig
ER ER
1,500.00 3,600.00
2,700.00 4,320.00
2,700.00 4,320.00
6,900.00 12,240.00
Schedule 6
AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED OF LAUNDRY EXPENSE
Particulars Quantity Price per Kilo Year 1
Linens 52 15.00 780.00
Towels 52 15.00 780.00
Bath Robe 52 15.00 780.00
Pillow Case 52 15.00 780.00
Boxer Shorts 52 15.00 780.00
Bimpo 52 15.00 780.00
Bed Sheets 52 15.00 780.00
Total 5,460.00
 Schedule for Remittance

SSS Remittance:
Year 1 Year 2 Year 3
Remittance for the year 211,068.00 19,188.00
216,788.00 19,708.00
Remittance for the year 235,976.00
222,508.00
Remittance for the year 242,216.00

Remittance for the year

Remittance for the year

Philhealth Remittance:
Year 1 Year 2 Year 3
Remittance for the year 47,850.00 4,350.00
50,600.00 4,600.00
Remittance for the year 54,950.00
53,350.00

Remittance for the year 57,950.00

Remittance for the year

Remittance for the year

Pag-ibig Remittance:
Year 1 Year 2 Year 3
Remittance for the year 149,160.00 13,560.00
149,160.00 13,560.00
Remittance for the year 162,720.00
227,349.41

Remittance for the year 240,909.41

Remittance for the year

Remittance for the year

Withholding Tax:
Year 1 Year 2 Year 3
Remittance for the year 661,646.33 60,149.67
651,103.93 59,191.27
Remittance for the year 711,253.60
1,144,360.16
Remittance for the year 1,203,551.43

Remittance for the year

Remittance for the year

Year 4 Year 5 Year 6

20,228.00

213,356.00 19,396.00
233,584.00
239,668.00 21,788.00
259,064.00

Year 4 Year 5 Year 6

4,850.00

48,400.00 4,400.00
53,250.00
56,100.00 5,100.00
60,500.00

Year 4 Year 5 Year 6

20,668.13

195,122.53 17,738.41
215,790.66
 211,819.22 19,256.29
229,557.63

Year 4 Year 5 Year 6

104,032.74

975,282.72 88,662.07
1,079,315.47
1,041,884.45 94,716.77
1,130,546.52
 Year 1 Year 2
SSS per ER 156,456.00 160,692.00
SSS per EE 73,800.00 75,804.00
Total SSS per EE and ER 230,256.00 236,496.00
Add:SSS Payabe Beg. - 19,188.00
Less:Remittance for the year (211,068.00) (235,976.00)
SSS Payabe for the year 19,188.00 19,708.00

Year 1 Year 2
Philhealth per ER (SEE SCHED. 22) 26,100.00 27,600.00
Philhealth per EE (SEE SCHED. 22) 26,100.00 27,600.00
Total Philhealth per EE and ER 52,200.00 55,200.00
Add:Philhealth Payabe Beg. - 4,350.00

Less:Remittance for the year (SEE SCHED. 23) (47,850.00) (54,950.00)

Philhealth Payabe for the year 4,350.00 4,600.00

Year 1 Year 2
Pag-ibig per ER (SEE SCHED. 22) 81,360.00 81,360.00
Pag-ibig per EE (SEE SCHED. 22) 81,360.00 81,360.00
Total Pag-ibig per EE and ER 162,720.00 162,720.00
Add:Pag-ibig Payabe Beg. - 13,560.00

Less:Remittance for the year (SEE SCHED. 23) (149,160.00) (162,720.00)

Pag-ibig Payabe for the year 13,560.00 13,560.00
 Year 1 Year 2
Withholding tax per EE 721,796.00 710,295.20
Add:Withholding tax Payabe Beg. - 60,149.67
Less:Remittance for the year (661,646.33) (711,253.60)
Withholding tax Payabe for the year 60,149.67 59,191.27
Year 3 Year 4 Year 5
164,940.00 158,148.00 177,660.00
77,796.00 74,604.00 83,796.00
242,736.00 232,752.00 261,456.00
19,708.00 20,228.00 19,396.00
(242,216.00) (233,584.00) (259,064.00)
20,228.00 19,396.00 21,788.00

Year 3 Year 4 Year 5

29,100.00 26,400.00 30,600.00
29,100.00 26,400.00 30,600.00
58,200.00 52,800.00 61,200.00
4,600.00 4,850.00 4,400.00

(57,950.00) (53,250.00) (60,500.00)

4,850.00 4,400.00 5,100.00

Year 3 Year 4 Year 5

124,008.77 106,430.47 115,537.76
124,008.77 106,430.47 115,537.76
248,017.54 212,860.94 231,075.51
13,560.00 20,668.13 17,738.41

(240,909.41) (215,790.66) (229,557.63)

20,668.13 17,738.41 19,256.29
 Year 3 Year 4 Year 5
1,248,392.90 1,077,911.79 1,136,601.22
59,191.27 104,032.74 102,629.07
(1,203,551.43) (1,079,315.47) (1,130,546.52)
104,032.74 102,629.07 108,683.77
Schedule 10
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF UTILITIES EXPENSE
Particulars Daily Consumption
Generator 15
Centralized Aircon 500
Vacuum 15
CCTV set 25
Cashier Register 12
Computer Set 20
Water Dispenser 10
UV light 70
Exhaust Fan 15
MP3 Player w/ 4 Speakers 25
Total
Yearly Consumption Cost per Litter/Watt Year 1 Year 4
5475 33.10 181,222.50 200,924.63
30660 8.60 263,676.00 292,342.29
919.8 8.60 7,910.28 8,770.27
1533 8.60 13,183.80 14,617.11
735.84 8.60 6,328.22 7,016.22
1226.4 8.60 10,547.04 11,693.69
613.2 8.60 5,273.52 5,846.85
4292.4 8.60 36,914.64 40,927.92
919.8 8.60 7,910.28 8,770.27
1533 8.60 13,183.80 14,617.11
546,150.08 605,526.36
 Year 5
207,956.99
302,574.27
9,077.23
15,128.71
7,261.78
12,102.97
6,051.49
42,360.40
9,077.23
15,128.71
626,719.78
AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED STATEMENT OF FINANCIAL POSITION

ASSETS Year 1 Year 2

Cash 7,492,638.51 14,400,001.28
Unused Supplies 19,065.80 23,894.95
Total Current Assets 7,511,704.31 14,423,896.23
Machinery and Equipment 506,826.10 506,826.10
Accumulated Depcreciation (88,265.22) (176,530.44)
Land 3,000,000.00 3,000,000.00
Building 6,000,000.00 6,000,000.00
Accumulated Depcreciation (400,000.00) (800,000.00)
Furniture and Fixture 163,033.00 163,033.00
Accumulated Depcreciation (23,290.43) (46,580.86)
Total Non-Current Asset 9,158,303.45 8,646,747.80
Total Assets 16,670,007.76 23,070,644.03
LIABILITIES
SSS payable 6,708.00 6,708.00
Philhealth payable 1,600.00 1,600.00
Pag-ibig payable 2,760.00 2,760.00
Vat Payable 84,336.73 129,729.60
Withholding tax payable 692.31 692.31
Income tax payable 662,576.65 775,918.07
Total Current Liabilities 758,673.69 917,407.98
CAPITAL
Partner's Capital 15,911,334.07 22,153,236.05
Total Liabilities & Partners Equity 16,670,007.76 23,070,644.03
- -
Table No. 13
Projected Statement of Financial Position
Year 1 Year 2
Asset
Current Asset 7,511,704.31 14,423,896.23
Non-current Asset 9,158,303.45 8,646,747.80
Total Asset 16,670,007.76 23,070,644.03
Current Liabilities 758,673.69 917,407.98
Partners Equity 15,911,334.07 22,153,236.05
Total Liabilities & Partners Equity 16,670,007.76 23,070,644.03
 Year 3 Year 4 Year 5
21,569,326.49 29,248,486.98 37,332,524.43
25,144.63 26,066.03 26,982.47
21,594,471.12 29,274,553.01 37,359,506.90
506,826.10 506,826.10 506,826.10
(264,795.66) (353,060.88) (441,326.10)
3,000,000.00 3,000,000.00 3,000,000.00
6,000,000.00 6,000,000.00 6,000,000.00
(1,200,000.00) (1,600,000.00) (2,000,000.00)
163,033.00 163,033.00 163,033.00
(69,871.29) (93,161.71) (116,452.14)
8,135,192.15 7,623,636.51 7,112,080.86
29,729,663.27 36,898,189.52 44,471,587.76

6,708.00 6,708.00 6,708.00

1,600.00 1,600.00 1,600.00
2,760.00 1,713.60 1,713.60
136,216.08 143,026.88 150,178.23
692.31 729.03 729.03
815,656.53 868,875.64 913,076.38
963,632.92 1,022,653.16 1,074,005.23

28,766,030.35 35,875,536.36 43,397,582.53

29,729,663.27 36,898,189.52 44,471,587.76
- - -
No. 13
t of Financial Position
Year 3 Year 4 Year 5

21,594,471.12 29,274,553.01 37,359,506.90

8,135,192.15 7,623,636.51 7,112,080.86
29,729,663.27 36,898,189.52 44,471,587.76
963,632.92 1,022,653.16 1,074,005.23
28,766,030.35 35,875,536.36 43,397,582.53
29,729,663.27 36,898,189.52 44,471,587.76
Schedule 17
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF WITHHOLDING TAX PAYABLE
Year 1-3
Deductions
Monthly Taxable
Personnel Salaries Phil income
per EE SSS Health Pag-Ibig
EE EE EE
Manager 15,000 742.00 125.00 100.00 14,033.00
Total 742.00 125.00 100.00 14,033.00

Year 4-5

Year 4-5
Deductions
Monthly Taxable
Personnel Salaries Phil income
per EE SSS Health Pag-Ibig
EE EE EE
Manager 15,300 742.00 125.00 100.00 14,333.00
Total 742.00 125.00 100.00 14,333.00
Witholding Witholding
tax # of
tax
EE
Payable

692.31 1 692.31
692.31

Witholding Witholding
tax # of
tax
EE
Payable

729.03 1 729.03
729.03
Schedule 17
AWESOME BALL PIT AND PAYABLE
SCHEDULE OF VAT PAYABLE
Year 1
Output Tax ₱ 1,386,145
Less: Creditable Input Tax
OPEX
Supplies Expense 1,458
Advertising Expense 1,608
Repair and Maintenance 40,019
Utilities Expense 65,538
Laundry Expense 655
Other Expenses 11,287
Miscellaneous Expense 5,811
Capital Assets
Land 72,000
Building 144,000
Machinery 12,164
Furniture & Fixtures 19,564
Total 374,104
Monthly VAT Payable ₱ 84,336.73
 Year 1

Operating Activities:
Cash receipts for service revenue 16,243,200.00
Business permits and licenses (48,019.33)
Repairs and maintenance (333,492.96)
Payment of Advertising (13,400.00)
Insurance paid -
Miscellaneous (48,421.33)
Salaries Expense (4,598,944.00)
SSS remittance (211,068.00)
Philhealth remittance (47,850.00)
Pag-ibig remittance (149,160.00)
Withholding Tax (661,646.33)
Pre-operating Cost
Income Tax Paid
Supplies (175,992.00)
Other Disbursements
Utilities Expense 546,150.08
Cash Flow from Operating Activities 10,501,356.14

Investing Activities:
Purchase of Building
Purchase of Machineries & Equip.
Purchase of Furniture & Fixtures
Cash Flow from Investing Activities

Financing Activities:
Partners Investment
Withdrawal (1,000,000.00)
Cash Flow from Financing Activities (1,000,000.00)

Total Cash Flow 9,501,356.14

Beg. Cash 3,793,107.48
Ending Cash Balance 13,294,463.61
AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED STATEMENT OF CASH FLOWS

Year 1

Net Income/(Deficit) 6,241,334.07

Add:
Depreciation Expense 511,555.65
Cash Income 6,752,889.72
Operating Activities: (Increase)/Decrease
Increase in Supplies (4,399.80)
Increase in Prepaid Expense -
Increase in SSS Payable 6,708.00
Increase in Philhealth Payable 1,600.00
Increase in Pag-big Payable 2,760.00
Increase in Income Tax Payable 662,576.65
Increase in Vat Payable 84,336.73
Increase in Withholding Tax Payable 692.31
Net Cash Provided by Operating Activities 7,507,163.61
Investing Activities: (Increase)/Decrease
Increase in Machineries and Equipme
Increase in Land
Increase in Building
Increase in Furniture and Fixtures
Net Cash Provided by Investing Activities
Financing Activities: Increase/(Decrease)
Partner's Investment
Partner's Withdrawal (1,000,000.00)
Net Cash Provided by Financing Activities (1,000,000.00)
Net Increase/(Decrease in Cash) 6,507,163.61
Add.Cash Beginning 985,474.90
Cash, end 7,492,638.51

Table No. 14
Projected Statement of Cash Flows
Cash Flow Year 1
Net Cash Provided by Operating Activities 7,507,164
Net Cash Provided by Investing Activities -
Net Cash Provided by Financing Activities (1,000,000)
Net Increase/(Decrease in Cash) 6,507,164
Add.Cash Beginning 985,475
Cash Ending 7,492,639
 Year 2 Year 3 Year 4 Year 5

17,055,360.00 17,908,128.00 18,803,534.40 19,743,711.12

(48,344.19) (48,685.30) (49,043.46) (49,419.53)
(345,165.21) (357,245.99) (369,749.60) (382,690.84)
(11,390.00) (11,856.99) (12,343.13) (12,849.19)
- - - -
(76,525.80) (79,986.05) (79,155.72) (82,819.55)
(4,304,431.80) (6,829,034.81) (5,817,181.66) (6,364,552.99)
(235,976.00) (242,216.00) (233,584.00) (259,064.00)
(54,950.00) (57,950.00) (53,250.00) (60,500.00)
(162,720.00) (240,909.41) (215,790.66) (229,557.63)
(711,253.60) (1,203,551.43) (1,079,315.47) (1,130,546.52)

(2,650,306.58) (3,103,672.28) (3,262,626.13) (3,475,502.57)

(219,883.68) (227,551.35) (235,515.65) (243,758.70)
(10,163.70) (92,407.93) (10,887.61) (97,543.91)
565,265.34 585,049.62 605,526.36 626,719.78
8,789,514.77 5,998,110.09 7,990,617.67 7,981,625.46

(1,000,000.00) (1,000,000.00) (1,000,000.00) (1,000,000.00)

(1,000,000.00) (1,000,000.00) (1,000,000.00) (1,000,000.00)

7,789,514.77 4,998,110.09 6,990,617.67 6,981,625.46

13,294,463.61 21,083,978.39 26,082,088.47 33,072,706.15
21,083,978.39 26,082,088.47 33,072,706.15 40,054,331.61
 Year 2 Year 3 Year 4 Year 5

7,241,901.98 7,612,794.30 8,109,506.01 8,522,046.17

511,555.65 511,555.65 511,555.65 511,555.65

7,753,457.63 8,124,349.95 8,621,061.66 9,033,601.82

(4,829.15) (1,249.68) (921.40) (916.44)

- - - -
- - - -
- - (1,046.40) -
113,341.42 39,738.46 53,219.11 44,200.73
45,392.87 6,486.48 6,810.80 7,151.34
- - 36.72 -
7,907,362.78 8,169,325.21 8,679,160.49 9,084,037.45

- - - -

(1,000,000.00) (1,000,000.00) (1,000,000.00) (1,000,000.00)

(1,000,000.00) (1,000,000.00) (1,000,000.00) (1,000,000.00)
6,907,362.78 7,169,325.21 7,679,160.49 8,084,037.45
7,492,638.51 14,400,001.28 21,569,326.49 29,248,486.98
14,400,001.28 21,569,326.49 29,248,486.98 37,332,524.43

Table No. 14
cted Statement of Cash Flows
Year 2 Year 3 Year 4 Year 5
7,907,363 8,169,325 8,679,160 9,084,037
- - - -
(1,000,000) (1,000,000) (1,000,000) (1,000,000)
 6,907,363 7,169,325 7,679,160 8,084,037
7,492,639 14,400,001 21,569,326 29,248,487
14,400,001 21,569,326 29,248,486.98 37,332,524
Exhibit 1
AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED STATEMENT OF FINANCIAL PERFORMANCE

Year 1 Year 2 Year 3

Service Revenue 16,243,200.00 17,055,360.00 ###
Less: Cost of Services 4,691,992.00 4,082,400.00 ###
Gross Profit 11,551,208.00 12,972,960.00 ###
Less: Operating Expenses:
Business Permits and Licens 48,019.33 48,344.19 48,685.30
Advertising Expense 13,400.00 11,390.00 11,856.99
Repairs and Maintenance 333,492.96 345,165.21 357,245.99
Laundry Expense 5,460.00 5,651.10 5,848.89
Salaries Expense 966,000.00 966,000.00 966,000.00
SSS 54,696.00 54,696.00 54,696.00
Philhealth 9,600.00 9,600.00 9,600.00
Pag-ibig 16,560.00 16,560.00 16,560.00
Depreciation Expense 511,555.65 511,555.65 511,555.65
Utilities Expense 546,150.08 565,265.34 585,049.62
Supplies Expense 12,152.00 6,468.75 6,695.16
Other Expenses 94,060.00 10,163.70 92,407.93
Miscellaneous Expense 48,421.33 76,525.80 79,986.05
Total Operating Expenses 2,659,567.35 2,627,385.74 ###
Net Income Before Tax 8,891,640.65 10,345,574.26 ###
Income Tax Expense 2,650,306.58 3,103,672.28 ###
Net Income After Tax 6,241,334.07 7,241,901.98 ###

Table No. 13
Projected Statement of Financial Performance
Year 1 Year 2 Year 3
Service Revenue 16,243,200 17,055,360 17,908,128
Less: Cost of Services 4,691,992 4,082,400 4,286,520
Gross Profit 11,551,208 12,972,960 13,621,608
Less: Operating Expenses: 2,659,567 2,627,386 2,746,188
Net Income Before Tax 8,891,641 10,345,574 10,875,420
Income Tax Expense 2,650,307 3,103,672 3,262,626
Net Income After Tax 6,241,334 7,241,902 7,612,794

Year 3 Year 4 Year 5

Income Tax Payable 701,520.74 773,479.72 793,050.20
Schedule 19
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF INCOME TAX PAYABLE
Year 3 Year 4 Year 5
Income before NOLCO and Tax 10,875,420.43 11,585,008.58 ###
Less: NOLCO
Taxable Income 10,875,420.43 11,585,008.58 ###
Income Tax Expense 3,262,626.13 3,475,502.57 3,652,305.50
Remittance (1st-3rd Quarter) 2,446,969.60 2,606,626.93 ###
Total Income Tax Payable 815,656.53 868,875.64 913,076.38
 Year 4 Year 5
### 19,743,711.12
### 4,725,888.30
### 15,017,822.82

49,043.46 49,419.53
12,343.13 12,849.19
369,749.60 382,690.84
6,053.60 6,265.48
985,320.00 985,320.00
54,696.00 54,696.00 bg
9,600.00 9,600.00
16,819.20 16,819.20
511,555.65 511,555.65
605,526.36 626,719.78
6,929.49 7,172.02
10,887.61 97,543.91
79,155.72 82,819.55
### 2,843,471.15
### 12,174,351.67
### 3,652,305.50
### 8,522,046.17 -

mance
Year 4 Year 5
18,803,534 19,743,711
4,500,846 4,725,888
14,302,688 15,017,823
2,717,680 2,843,471
11,585,009 12,174,352
3,475,503 3,652,306
8,109,506 8,522,046
 Schedule 1
AWESOME BALL PIT AND MAS
PROJECTED SERVICE R
Ballpit
Swedish Massage
Price 190 300
Maximum capacity
60 36
per day
Maximum capacity
1,800 1,080
per month
Maximum capacity
21,600 12,960
per year
Percentage capacity 80% 80%
Persons Yearly 17,280 10,368
Revenue per year 3,283,200.00 3,110,400.00

**Increase of 5% in total annual income

Projected Service Revenue

Year 1 Year 2
Total Annual Service Reve 16,243,200.00 17055360

12,960,000.00 13608000

SCHEDULE 1
AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED SERVICE REVENUE
No. of Capacity per Year Percentage Capacity
Services
Ball Pit 21,600 80%
Swedish Massage 12,960 80%
Deep Tissue Massage 12,960 80%
Hilot Massage 25,920 80%
Sports Massage 12,960 80%
Rolfing 12,960 80%
Revenue
 Schedule 1
ESOME BALL PIT AND MASSAGE CENTER
PROJECTED SERVICE REVENUE

Deep Tissue Massage Hilot Massage Sports Massage Rolfing

200 200 200 150
36 72 36 36

1,080 2,160 1,080 1,080

12,960 25,920 12,960 12,960

80% 80% 80% 80%
10,368 20,736 10,368 10,368
2,073,600.00 4,147,200.00 2,073,600.00 1,555,200.00

Service Revenue
Year 3 Year 4 Year 5
17908128 18803534.4 19743711.12

14288400 15002820 15752961

No. of Persons per Year Total Revenue

17,280 3,283,200
10,368 3,110,400
10,368 2,073,600
20,736 4,147,200
10,368 2,073,600
10,368 1,555,200
16,243,200
 Total

16,243,200.00

12,960,000.00
 Schedule 2
AWESOME BALL PIT AND MASSAGE C
SCHEDULE OF COST OF SERVICE
schedule no. Year 1
Massage Therapist 20 3,888,000.00
Massage Supplies 12 175,992.00
Ballpit 13 628,000.00
Cost of Services 4,691,992.00

Schedule 20
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF MASSAGE THERAPISTS SALAR
Year 1 Year 2
Total Revenue 12,960,000.00 13,608,000.00
Multiply by: 30% 30%
Total Salaries of Massage Therapist 3,888,000.00 4,082,400.00

SCHEDULE 2
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF COST OF SERVICES
Massage Therapist's Salary
Personel No. of EE Monthly Salary
Massage Therapist 12 27,000.00
Total Massage Therapist's Salary
Massage Supplies Quantity Cost per Unit
Socks 52 43.00
Fleece Topper 12 650.00
Hand Sanitizer 52 114.00
Linens (per piece) 52 62.50
Pillows (per piece) 52 77.50
Massage Towels (per piece) 52 99.00
Slippers 52 45.00
Bimpo 52 10.00
Boxer shorts(per piece) 52 35.00
Massage Oils / Creams/ Powder/ Lotions:
Light Mineral Oil (per gallon) 72 430.00
 Massage Oil Wintergreen,
Eucalyptus, Peppermint,
Peppermint plus Eucalyptus 457.00
(per gallon)
Talcum Powder/ Organic (per 72
gallon)
Massage Lotion Peppermint 72 290.00
(per gallon) 72 250.00
Aroma Therapy Oil
Wintergreen, Lavender/ 275.00
Peppermint (per gallon) 72
Alcohol 72 283.00
Total Massage Supplies
Quantity Cost per Unit
Ball Pit 100,000.00 6.28
Total Cost Of Service
hedule 2
AND MASSAGE CENTER
COST OF SERVICES
Year 2 Year 3 Year 4 Year 5
4,082,400.00 4,286,520.00 4,500,846.00 4,725,888.30

4,082,400.00 4,286,520.00 4,500,846.00 4,725,888.30

0
MASSAGE CENTER
HERAPISTS SALARY
Year 3 Year 4 Year 5
14,288,400.00 15,002,820.00 15,752,961.00
30% 30% 30%
4,286,520.00 4,500,846.00 4,725,888.30

Annual Salary Total Gross Pay Total

324,000.00 3,888,000.00
3,888,000.00
Total cost Year 1
2,236.00 2,236.00
7,800.00 7,800.00
5,928.00 5,928.00
3,250.00 3,250.00
4,030.00 4,030.00
5,148.00 5,148.00
2,340.00 2,340.00
520.00 520.00
1,820.00 1,820.00
- -
30,960.00 30,960.00
 32,904.00
32,904.00
20,880.00 20,880.00
18,000.00 18,000.00

19,800.00 19,800.00
20,376.00 20,376.00
175,992.00
Total cost
628,000.00 628,000.00
4,691,992.00
Year 0 Hassan Alfanoso Total
Capital, Beginning 5,335,000.00 5,335,000.00
Add: Net Income -
Capital, ending 5,335,000.00 5,335,000.00 10,670,000.00

Year 1
Hassan Alfanoso Total
Capital, Beginning 5,335,000.00 5,335,000.00
Add: Net Income 3,120,667.03 3,120,667.03
Less: Withdrawals (500,000.00) (500,000.00)
Capital, ending 7,955,667.03 7,955,667.03 15,911,334.07

Year 2
Hassan Alfanoso Total
Capital, Beginning 7,955,667.03 7,955,667.03
Add: Net Income 3,620,950.99 3,620,950.99
Less: Withdrawals (500,000.00) (500,000.00)
Capital, ending 11,076,618.03 11,076,618.03 22,153,236.05

Year 3
Hassan Alfanoso Total
Capital, Beginning 11,076,618.03 11,076,618.03
Add: Net Income 3,806,397.15 3,806,397.15
Less: Withdrawals (500,000.00) (500,000.00)
Capital, ending 14,383,015.18 14,383,015.18 28,766,030.35

Year 4
Hassan Alfanoso Total
Capital, Beginning 14,383,015.18 14,383,015.18
Add: Net Income 4,054,753.00 4,054,753.00
Less: Withdrawals (500,000.00) (500,000.00)
Capital, ending 17,937,768.18 17,937,768.18 35,875,536.36

Year 5
Hassan Alfanoso Total
Capital, Beginning 17,937,768.18 17,937,768.18
Add: Net Income 4,261,023.08 4,261,023.08
Less: Withdrawals (500,000.00) (500,000.00)
Capital, ending 21,698,791.26 21,698,791.26 43,397,582.53

AWESOME BALL PIT AND MASSAGE CENTER

PROJECTED STATEMENT OF PARTNERS EQUITY
Year 1 Year 2 Year 3
Hassan, Beginning 5,335,000.00 7,955,667.03 11,076,618.03
Add: Net Income 3,120,667.03 3,620,950.99 3,806,397.15
Less: Withdrawals (500,000.00) (500,000.00) (500,000.00)
Capital, ending 7,955,667.03 11,076,618.03 14,383,015.18

Alfanoso, Beginning 5,335,000.00 7,955,667.03 11,076,618.03

Add: Net Income 3,120,667.03 3,620,950.99 3,806,397.15
Less: Withdrawals (500,000.00) (500,000.00) (500,000.00)
Capital, ending 7,955,667.03 11,076,618.03 14,383,015.18
 Table No. 15
Projected Statements of Changes in Equity
Hassan
Year 1 7,955,667.03
Year 2 11,076,618.03
Year 3 14,383,015.18
Year 4 17,937,768.18
Year 5 21,698,791.26
 Year 4 Year 5
14,383,015.18 17,937,768.18
4,054,753.00 4,261,023.08
(500,000.00) (500,000.00)
17,937,768.18 21,698,791.26

14,383,015.18 17,937,768.18
4,054,753.00 4,261,023.08
(500,000.00) (500,000.00)
17,937,768.18 21,698,791.26
 No. 15
s of Changes in Equity
Alfanoso
7,955,667.03
11,076,618.03
14,383,015.18
17,937,768.18
21,698,791.26
 Schedule 17
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF PAYBACK PERIOD
Annual Cash Inflows Cash to date

Year 1 7,507,163.61 7,507,163.61

Year 2 7,907,362.78 15,414,526.38
Year 3 8,169,325.21 23,583,851.59
Year 4
Year 5

Table No. 22
Payback Period Analysis
Annual CashFlow Cummulative Total
Year 0 (10,670,000.00)
Year 1 7,507,163.61 (3,162,836.39)
Year 2 7,907,362.78 4,744,526.38
Payback Period: 1.86 years or approximately 1 year and 3 months
 e 17
D MASSAGE CENTER
YBACK PERIOD
Investment Cost Payback
10,670,000.00
7,507,163.61 1.00
3,162,836.39 0.40
10,670,000.00 1.40

-0.3999862511
-0.3999862511
-0.013332875
 Table No. 19
Return on Total Assets Analysis
Year Year 1 Year 2 Year 3
Net Income 6,241,334.07 7,241,901.98 7,612,794.30
Ave. Total Assets 13,670,003.88 19,870,325.90 26,400,153.65
Ratio 45.66% 36.45% 28.84%
Table No. 20
Return On Owner's Equity
Average Owners
Year Net Income Ratio
Equity
1 6,241,334.07 15,911,334.07 39.23%
2 7,241,901.98 22,153,236.05 32.69%
3 7,612,794.30 28,766,030.35 26.46%
4 8,109,506.01 35,875,536.36 22.60%
5 8,522,046.17 43,397,582.53 19.64%
lysis
Year 4 Year 5
8,109,506.01 8,522,046.17
33,313,926.39 40,684,888.64
24.34% 20.95%
 Total Debt to Total Asset
Year Total Debt Total Asset Ratio
1 758,673.69 16,670,007.76 5%
2 917,407.98 23,070,644.03 4%
3 963,632.92 29,729,663.27 3%
4 1,022,653.16 36,898,189.52 3%
5 1,074,005.23 44,471,587.76 2%
 Schedule 3
AWESOME BALL PIT AND MASSAGE CENTER
SCHEDULE OF PERMITS AND LICENSES, ADVERTISING AND MISCELLANEOUS
Year 1
Business Permits and Licenses:
Business Location Clearance 75.00
Sanitary Health Clearance 60.00
Fire Safety Clearance 460.00
CENRO 500.00
SEC Registration 500.00
Brgy. Clearance 800.00
Garbage Collection Fee 500.00
Permit Fee 1,500.00
Initial Fee Registration 2,895.00
Community Tax - 6997.28
Business Tax 10,500.00
Certificate of Tax Payment 30.00
Confirmation/Certficate/Verifica
tion/Clearance Fee 30.00
Stickers and Tags 15.00
Recording Fee 500.00
DTI Permit 500.00
25,862.28
Advertising Costs:
Tarpaulins 4,900.00
Flyers 2,500.00
Radio 6,000.00
13400.00
Miscellaneous Cost:
3% of the total expenses
before miscellaneous.
48,421.33
 Current Ratio
Year Current Assets Current Liabilities Ratio
1 7,511,704.31 758,673.69 9.90
2 14,423,896.23 917,407.98 15.72
3 21,594,471.12 963,632.92 22.41
4 29,274,553.01 1,022,653.16 28.63
5 37,359,506.90 1,074,005.23 34.79

Debt Equity Ratio

Year Total Liabilities Partner's Equity Ratio
1 758,673.69 15,911,334.07 5%
2 917,407.98 22,153,236.05 4%
3 963,632.92 28,766,030.35 3%
4 1,022,653.16 35,875,536.36 3%
5 1,074,005.23 43,397,582.53 2%

Total Asset Turnover

Year Revenue Ave.Total Assets Ratio
1 16,243,200.00 13,670,003.88 1.19
2 17,055,360.00 19,870,325.90 0.86
3 17,908,128.00 26,400,153.65 0.68
4 18,803,534.40 33,313,926.39 0.56
5 19,743,711.12 40,684,888.64 0.49
 Table No. 19
Rate on Return on Sales Analysis
Year Operating Income Revenue Ratio
1 8,891,640.65 16,243,200.00 55%
2 10,345,574.26 17,055,360.00 61%
3 10,875,420.43 17,908,128.00 61%
4 11,585,008.58 18,803,534.40 62%
5 12,174,351.67 19,743,711.12 62%

Return on Assets
Year Net Income Ave.Total Assets Ratio
1 6,241,334.07 13,670,003.88 45.66%
2 7,241,901.98 19,870,325.90 36.45%
3 7,612,794.30 26,400,153.65 28.84%
4 8,109,506.01 33,313,926.39 24.34%
5 8,522,046.17 40,684,888.64 20.95%
 Table No. 16
Table No. 17
CURRENT RATIO ANALYSIS
Year 1 Year 2 Year 3
Current Ratio
Current asset 7,511,704.31 14,423,896.23 21,594,471.12
Current Liabilities 758,673.69 917,407.98 963,632.92
9.90 15.72 22.41

Table No. 17

DEBT TO EQUITY RATIO

Year 1 Year 2 Year 3
Debt to Equity Ratio
Total Liabilities 758,673.69 917,407.98 963,632.92
Partner's Equity 15,911,334.07 22,153,236.05 28,766,030.35
0.05 0.04 0.03
Table No. 21
TOTAL ASSET TURNOVER ANALYSIS
Year 1 Year 2 Year 3
Asset Turnover
Revenue 16,243,200.00 17,055,360.00 17,908,128.00
Total Assets 13,670,003.88 19,870,325.90 26,400,153.65
1.19 0.86 0.68
Year 1 Year 2 Year 3
Operating Margin
Operating Income 8,891,640.65 10,345,574.26 10,875,420.43
Revenue 16,243,200.00 17,055,360.00 17,908,128.00
0.55 0.61 0.61
Year 1 Year 2 Year 3
Returnon Assets
Net Income 6,241,334.07 7,241,901.98 7,612,794.30
Total Assets 13,670,003.88 19,870,325.90 26,400,153.65
0.46 0.36 0.29
SIS
Year 4 Year 5

29,274,553.01 37,359,506.90
1,022,653.16 1,074,005.23
28.63 34.79

O
Year 4 Year 5

1,022,653.16 1,074,005.23
35,875,536.36 43,397,582.53
0.03 0.02

ALYSIS
Year 4 Year 5

18,803,534.40 19,743,711.12
33,313,926.39 40,684,888.64
0.56 0.49
Year 4 Year 5

11,585,008.58 12,174,351.67
18,803,534.40 19,743,711.12
0.62 0.62
Year 4 Year 5

8,109,506.01 8,522,046.17
33,313,926.39 40,684,888.64
0.24 0.21
 AWESOME BALL PIT AND MASSAGE CENTER
PROJECTED STATEMENT OF FINANCIAL POSITION
As of the Period Ended Year 0 Year 1
ASSETS Schedule No.
Cash 985,475 7,492,639
Prepaid Expense 192,367
Unused Supplies 10 14,666 19,066
Total Current Assets 1,192,508 7,511,704
Machinery and Equipment 11 506,826 506,826
Accumulated Depcreciation 20 (88,265)
Land 12 3,000,000 3,000,000
Building 13 6,000,000 6,000,000
Accumulated Depcreciation 21 (400,000)
Furniture and Fixture 14 163,033 163,033
Accumulated Depcreciation 19 (23,290)
Total Non-Current Asset 9,669,859 9,158,303
Total Assets 10,862,367 16,670,008
LIABILITIES
SSS payable 16 6,708
Philhealth payable 16 1,600
Pag-ibig payable 16 2,760
Vat Payable 22
Withholding tax payable 16
Income tax payable 25
Total Current Liabilities
CAPITAL
Partner's Capital 10,670,000
Total Liabilities & Partners Equity
SAGE CENTER
ANCIAL POSITION
Year 2 Year 3 Year 4 Year 5

14,400,001 21,569,326 29,248,487 37,332,524

23,895 25,145 26,066 26,982

14,423,896 21,594,471 29,274,553 37,359,507
506,826 506,826 506,826 506,826
(176,530) (264,796) (353,061) (441,326)
3,000,000 3,000,000 3,000,000 3,000,000
6,000,000 6,000,000 6,000,000 6,000,000
(800,000) (1,200,000) (1,600,000) (2,000,000)
163,033 163,033 163,033 163,033
(46,581) (69,871) (93,162) (116,452)
8,646,748 8,135,192 7,623,637 7,112,081
23,070,644 29,729,663 36,898,190 44,471,588

6,708 6,708 6,708 6,708

1,600 1,600 1,600 1,600
2,760 2,760 1,714 1,714