Chapter Six (Financial Statement of Sfacino Slaughterhouse)

GLAMARR COMPANY
Statement of Financial Position

ASSETS NOTE Beginning 2020
CURRENT ASSETS
Cash ₱40,122.76 ₱284,969.23
Prepaid expense-Land 19 ₱178,500.00 ₱178,500.00
Medical Supplies 8 ₱75,433.50 ₱7,543.35
Maintenance Supplies 9 ₱116,559.60 ₱104,903.64
Office Supplies 7 ₱8,580.00 ₱858.00
Prepaid Insurance 11 ₱100,000.00 ₱100,000.00
Other Assets ₱222,176.62
Total Current Asset ₱519,195.86 ₱898,950.84
Noncurrent Assets
Investment In Equity Securities 12 ₱843,701.30
Building 13 ₱825,595.89 ₱798,076.03
Office Furnitures & Fixtures 14 ₱28,200.00 ₱25,380.00
Office Equipment 14 ₱67,388.00 ₱54,360.40
Machineries & Equipment 14 ₱1,500,966.74 ₱1,350,870.07
Total Noncurrent Assets ₱2,422,150.63 ₱3,072,387.80
TOTAL ASSETS ₱2,941,346.49 ₱3,971,338.63
LIABILITIES
CURRENT LIABILITIES
VAT Payable 23 ₱222,176.62
Expanded Withholding Tax Payable 24 ₱6,366.67
Trade and Other Payables 22 ₱200,573.10 ₱200,573.10
Income Tax Payable 27 ₱87,169.45
Notes Payable-short term debt 21 ₱150,000.00
Total Current Liabilities ₱200,573.10 ₱666,285.83
NON-CURRENT LIABILITIES
Notes Payable-Long term debt 21 ₱1,200,773.39 ₱900,773.39
TOTAL LIABILITIES ₱1,401,346.49 ₱1,567,059.23
EQUITY
Capital ₱1,540,000.00 ₱1,540,000.00
Withdrawal ₱0.00
Net Income ₱864,279.41
TOTAL EQUITY ₱1,540,000.00 ₱2,404,279.41
LIABILITIES AND EQUITY ₱2,941,346.49 ₱3,971,338.63
0.00 0.00
2021 2022 2023 2024
₱378,217.35 ₱392,542.39 ₱413,334.96 ₱404,796.04

₱178,500.00 ₱178,500.00 ₱178,500.00 ₱178,500.00
₱7,769.65 ₱8,002.74 ₱8,242.82 ₱8,490.11
₱108,050.75 ₱111,292.27 ₱114,631.04 ₱118,069.97
₱883.74 ₱910.25 ₱937.56 ₱965.69
₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00
₱262,598.46 ₱268,289.05 ₱276,337.73 ₱284,627.86
₱1,036,019.94 ₱1,059,536.71 ₱1,091,984.11 ₱1,095,449.66
₱1,956,871.26 ₱3,102,597.86 ₱4,300,140.23 ₱5,461,360.68

₱770,556.16 ₱743,036.30 ₱715,516.44 ₱687,996.58
₱22,560.00 ₱19,740.00 ₱16,920.00 ₱14,100.00
₱41,332.80 ₱28,305.20 ₱15,277.60 ₱2,250.00
₱1,200,126.17 ₱1,049,382.26 ₱898,638.36 ₱747,894.46
₱3,991,446.39 ₱4,943,061.63 ₱5,946,492.63 ₱6,913,601.72
₱5,027,466.33 ₱6,002,598.33 ₱7,038,476.74 ₱8,009,051.37
₱262,598.46 ₱268,289.05 ₱276,337.73 ₱284,627.86

₱6,366.67 ₱6,366.67 ₱6,366.67 ₱6,366.67
₱93,285.30 ₱96,083.86 ₱98,966.38 ₱101,935.37
₱115,094.27 ₱111,191.32 ₱104,917.48 ₱99,661.89
₱150,000.00 ₱150,000.00 ₱150,000.00 ₱150,000.00
₱627,344.69 ₱631,930.90 ₱636,588.25 ₱642,591.78
₱750,773.39 ₱600,773.39 ₱450,773.39 ₱300,773.39

₱1,378,118.09 ₱1,232,704.29 ₱1,087,361.64 ₱943,365.18
₱2,404,279.41 ₱3,649,348.25 ₱4,769,894.04 ₱5,951,115.09

₱0.00 ₱210,000.00 ₱210,000.00 ₱350,000.00
₱1,245,068.84 ₱1,330,545.80 ₱1,391,221.05 ₱1,464,571.11
₱3,649,348.25 ₱4,769,894.04 ₱5,951,115.09 ₱7,065,686.20
₱5,027,466.33 ₱6,002,598.33 ₱7,038,476.74 ₱8,009,051.37
0.00 0.00 0.00 0.00
NOTE 5: Pre-operating Cost
Matainance Supplies Qty
Beginning
BUTCHER’S KNIFE 5
SHOVEL 3
BUCKET 10
BASIN 20
HOSEPIPE 2
WATER TANK 2
BIN BAG/TRASH BAG 500
SPIN BROOM 2
GARBAGE CART 5
SEGREGATION BIN 2
SPIN MOP 3
TOILET BOWL 2
SINK 2
FIRE SPRINKLER 10
FIRE EXTINGUISHER 3
EXIT SIGN WITH LED LIGHT 2
Doormat 10
Apron(Waterproof) 15
Toilet Paper 24
tissue roll holder 2
Hairnet(Waterproof) 15
Gloves 15
Floor Signage 5
Face Mask(Plastic) 15
Hand Soap 12
Total
Office Supplies
PENCIL SHARPENER 5
CALCULATOR (Sharp EL-501X) 5
ENVELOPES 25
FOLDERS 25
RECORD BOOKS 25
PRINTER PAPER/BOND PAPER 5
PEN 15
PENCIL 15
ERASER 10
CORRECTION TAPE 10
RECEIPTS (Xprinter XP-5811H) 3
Total
MEDICAL SUPPLIES
COTTON BALLS 300
BAND-AID 50
ALCOHOL 1
GAUZE PADS 100
BETADINE 2
ELASTIC BANDAGES 12
Surgical Scissors 1
Surgical Gloves 100
Surgical Mask 52
Total
Permits & Licenses
SEC
Verification and Reservation of Company Name
Articles of Partnership
BIR
Annual Fee
Certification Fee
Documentation stamp
Business Permit
Building Permit
Occupancy Permit
Locational Permit
Signboard Permit
Mechanical Permit
Sanitary Permit
Fencing Permit
Electronic Permit
Fire Safety Permit
Mayor's Permit
Inspection Fee
Sanitary Inspection Fee
Building Inspection Fee
Mechanical Inspection Fee
Electrical Inspection Fee
Plumbing Inspection Fee
Fire Inspection Fee
Total
Building
Description Qty
Stripping of Slaughterhouse Floor
Material
Cement 150
Sand 5
Construction of Slaughterhouse Wall
Material
Cement 150
Sand 4
Construction of Separate Wall For Hog Offal
Materials
4" CHB 150
40kg. Portland cement 20
10mm. x 6m. RSB 15
1/2" Coarse Aggregate(G1 Gravel) 1
Sand 1
Tie Wire GA. #16 2
Construction of Dispatch Area
MAterials
4" CHB 60
10mm. x 6m. RSB 5
Sand 1
Tie Wire GA. #16 2
Placement of Roofs
Materials
Corregated Roofing, Gauge 26 (0.51mm. × 2.44mm.) 320
3/8" x 55mm. Tek Screw 600
3/8" x 55mm. Tek Screw Adaptor 5
Ridge Roll (8 ft. x 0.3mm. Thick off-white coil) 8
Pre-painted Gutter GA 24(0.701mm. × 2.44m.) 10
1/8" Blind Rivets 2
Insulation Foam (50 mtrs./roll) 4
Insulation Tape 10
2"x3"x3"m. C-purlins 90
Drainage
Materials
Cement 30
Sand 2
2"x2"x1/4"x6m. Angle Bar 15
10mm. x 6m. RSB 20
Welding Rod 10
Electrical works
Materials
3.5mm sq. THHN Copper Wire(Black/White) 2
30mm.sq. THHN Copper Wire 50
15mm. PVC Electric Pipe 10
2-10 Watts LED Tube With Cover 10
7 watts LED Pinlight 8
Receptacle 4" White 5
Junction Box 4x4 PVC With Cover 4
Pull Box 6"x6" 1
Utility Box Metal 2"x4" 4
Cable Tie 1/2 by 10" 15
2 Gang Switches 6
2 Gang Industrial Weatherproof Outlets 2
Panel Board 60 amps. Main Breaker 1-Phase with 6 Branches Bolt-on Type 1
Terminal Log 3.5mm. 6
15AT CB 2P 1P, 250V Bolt-on 1
30AT CB 2P 1P, 250V Bolt-on 4
Overhead Water Supply
Materials
82 Gallons Capacity Pressure Tank 1
3/4"x6m. G.I Pipe sch.40 3
3/4" G.I Elbow 5
1" Teflon Tape 10
3/4"x1/2" G.I Tee Reducer 4
3/4"x1/2" G.I Coupling Reducer 4
3/4" G.I 90" Elbow 4
3/4" G.I Male plug 2
3/4" Gate Valve 5
1/2" x 6m. G.I pipe 25
1/2" x 8 G.I nipple 15
1/2" G.I tee 15
1/2" G.I Ball Valve 15
1/2" G.I Faucet 8
1/2" G.I 90 Degree Elbow 12
1/2" G.I Male Plug 10
1/2" Hose Adaptor 22
Garden Hose(30m.) 3
Garden Hose Spray Nozzle 22
Hose Clip 20
Construction Of Door Openings
Materials
4" CHB 50
Rebars 10mm.x6m. Grade 40 8
Sand 2
3/4" Gravel 2
Doors And Windows
Materials
Clean room Door 5
Flush type Solid Core Door 7
Glass Jalouise Window 4
2m.x2.1m. Roll-up Door 1
Door Knobs 8
Door Hinges 2
Plastic Curtain 2
Waste Disposal System
Materials
4" Boulders 5
Sand 3
Construction of Septic Tank
Materials
Excavation 6
CHB Wall
100mm. thick CHB 146
Sand 1
Reinforcing Steel 36
Tie Wire GA. #16 0.57
Concrete
Gravel Including Bed 3
Sand 2
Reinforcing Bars 150
Plastering Works
Sand 1
Waterproofing Works
Cementious Waterproofing 0.56
Plumbing Works
Pipes and Fittings 1
Hand Sanitation Facility
Materials
Lavatory 3
Hand Soap Dispenser 3
Hand Drier 2
Painting Works
Materials
Davies Liquid Tile Undercoat Primer 30
Davies Liquid Tile Paint(White) 20
Skim Coat 15
Davied Liquid Tile Putty Filler 7
Roller 4" Cotton 5
Cotton Roller re-fill 4" 7
Paint Roller pan 7
Paint Brush 2" 3
Paint Brush 4" 3
Masking Tape 1" 5
Ventilation
Materials
20" Cooling Exhaust Fans With Screen 2
Construction of Comfort Rooms
4" CHB 50
Sand 1
Construction Of Fence
Materials
4" CHB 230
Sand 2
3/4" Gravel 3
Labor
Engineer 288
Foreman 288
Carpenter 576
Construction Laborer 576
Welder 384
Tacker 384
Equipment Service Man And Installer 192
Factory Overhead
Total Cost
Machineries & Equipments
Hog Weighing Scale 2
Hog Restrainer 1
Hog Stunner 1
Hog Elevator 1
Hog Sticking platfrom 1
Blood Collection Through 1
Shackle Unloader 1
Tipping down Chute 1
Scalding Vat 1
Dehairing Machine 1
Ejection Chute 1
Gambrelling Table 1
Hog Carcass Hoist 1
Carcass Railings 1
Hog Trolley 15
Hog Gambrel 15
Hog Splitting Saw 1
Hog Shackles 15
Overhead Rail Switch 15
Overhead Rail Scale 1
Knife Sterilizer Wall Mounted Lavatory Sink 1
Hog Trolley Storage Truck 1
Offal Sliding Chute 1
Viscera Working Table 1
Offal Cleaning Sink 1
Hog Lariage 3
Main Distribution Panel 1
Bone Saw Machine 1
Blast Freezer Rack 1
Cold Storage Rack 3
Hog Feeder 3
Paunch Truck 1
Generator 1
Water Waste Treatment Machine 1
Total
Office Furnitures & Fixtures
OFFICE TABLE 7
OFFICE CHAIR 7
TOILET BOWL 3
STEEL MOBILE PEDESTAL CABINETS 2
Total
Office Equipments
Telephone and Router 1
CCTV 3
LAPTOP(Lenovo Ideapad S130 Celeron) 3
PRINTER/SCANNER/PHOTOCOPIER (Cannon) 1
AIR CONDITIONER(MV05VQ.6AP Make Manual Window AC) 2
Total
Prepaid Expense-Land 3
Rent Expense-Land 5
Prepaid Insurance 1
Total Product Cost
Total
operating Cost
UOM Unit Cost Cost Total Cost Cash
₱1,540,000.00
PCS ₱450.00 ₱2,250.00
PCS ₱150.00 ₱450.00
PCS ₱75.00 ₱750.00
PCS ₱100.00 ₱2,000.00
15 M.Ea. ₱780.00 ₱1,560.00
PCS ₱35,318.00 ₱70,636.00
PCS ₱1.70 ₱850.00
PCS ₱130.00 ₱260.00
PCS ₱950.00 ₱4,750.00
PCS ₱1,000.00 ₱2,000.00
PCS ₱350.00 ₱1,050.00
PCS ₱2,800.00 ₱5,600.00
PCS ₱500.00 ₱1,000.00
PCS ₱860.00 ₱8,600.00
PCS ₱1,800.00 ₱5,400.00
PCS ₱58.80 ₱117.60
PCS ₱66.00 ₱660.00
PCS ₱180.00 ₱2,700.00
Rolls ₱13.75 ₱330.00
PCS ₱233.00 ₱466.00
PCS ₱9.00 ₱135.00
PCS ₱163.00 ₱2,445.00
PCS ₱249.00 ₱1,245.00
PCS ₱35.00 ₱525.00
PCS ₱65.00 ₱780.00
₱116,559.60
₱20.00 ₱100.00
₱299.00 ₱1,495.00
₱2.75 ₱68.75
₱3.00 ₱75.00
₱30.00 ₱750.00
₱220.00 ₱1,100.00
₱14.00 ₱210.00
₱11.75 ₱176.25
₱30.00 ₱300.00
₱30.00 ₱300.00
₱1,335.00 ₱4,005.00
₱8,580.00
₱65.00 ₱19,500.00
₱79.00 ₱3,950.00
₱450.00 ₱450.00
₱280.00 ₱28,000.00
₱207.75 ₱415.50
₱199.00 ₱2,388.00
₱130.00 ₱130.00
₱180.00 ₱18,000.00
₱50.00 ₱2,600.00
₱75,433.50
₱6,100.00
₱100.00
₱6,000.00
₱500.00 ₱530.00
₱15.00
₱15.00
₱3,000.00
₱50.00
₱50.00
₱60.00
₱500.00
₱3,000.00
₱500.00
₱2,000.00
₱200.00
₱120.00
₱100.00
₱325.00
₱60.00
₱225.56
₱16,820.56
Unit Unit Cost Amount
bags ₱250.00 ₱37,500.00

Sq.m. ₱350.00 ₱1,750.00
bags ₱250.00 ₱37,500.00
Sq.m. ₱350.00 ₱1,400.00
pcs ₱10.00 ₱1,500.00

bags ₱250.00 ₱5,000.00
pcs ₱156.00 ₱2,340.00
Sq.m. ₱480.00 ₱480.00
Sq.m. ₱350.00 ₱350.00
kgs ₱35.00 ₱70.00
pcs ₱10.00 ₱600.00

bags ₱250.00 ₱750.00
pcs ₱156.00 ₱780.00
Sq.m. ₱480.00 ₱480.00
Sq.m. ₱350.00 ₱350.00
kgs ₱35.00 ₱70.00
Sq.m. ₱254.00 ₱81,280.00

pcs ₱1.00 ₱600.00
pcs ₱5.00 ₱25.00
Lengths ₱376.00 ₱3,008.00
LNM ₱175.00 ₱1,750.00
boxes ₱350.00 ₱700.00
rolls ₱2,150.00 ₱8,600.00
pcs ₱184.00 ₱1,840.00
pcs ₱800.00 ₱72,000.00
Bags ₱250.00 ₱7,500.00

Sq.m. ₱480.00 ₱960.00
Sq.m. ₱350.00 ₱700.00
Lengths ₱635.00 ₱9,525.00
Lengths ₱156.00 ₱3,120.00
kgs ₱100.00 ₱1,000.00
pcs ₱3,300.00 ₱6,600.00

pcs ₱330.00 ₱16,500.00
pcs ₱145.00 ₱1,450.00
pcs ₱700.00 ₱7,000.00
pcs ₱450.00 ₱3,600.00
pcs ₱60.00 ₱300.00
pcs ₱30.00 ₱120.00
pcs ₱350.00 ₱350.00
pcs ₱70.00 ₱280.00
pcs ₱5.00 ₱75.00
pcs ₱86.00 ₱516.00
pcs ₱420.00 ₱840.00
unit ₱3,500.00 ₱3,500.00
pcs ₱5.00 ₱30.00
pcs ₱450.00 ₱450.00
pcs ₱450.00 ₱1,800.00
pcs ₱10,800.00 ₱10,800.00

Lengths ₱395.00 ₱1,185.00
pcs ₱28.00 ₱140.00
rolls ₱150.00 ₱1,500.00
pcs ₱30.00 ₱120.00
pcs ₱30.00 ₱120.00
pcs ₱38.00 ₱152.00
pcs ₱24.00 ₱48.00
pcs ₱340.00 ₱1,700.00
pcs ₱315.00 ₱7,875.00
pcs ₱31.00 ₱465.00
pcs ₱50.00 ₱750.00
pcs ₱280.00 ₱4,200.00
pcs ₱175.00 ₱1,400.00
pcs ₱28.00 ₱336.00
pcs ₱18.00 ₱180.00
pcs ₱35.00 ₱770.00
rolls ₱1,450.00 ₱4,350.00
pcs ₱165.00 ₱3,630.00
pcs ₱15.00 ₱300.00
pcs ₱10.00 ₱500.00

pcs ₱216.00 ₱1,728.00
bags ₱250.00 ₱3,750.00
Sq.m. ₱350.00 ₱700.00
Sq.m. ₱480.00 ₱960.00
Sq.m. ₱9,800.00 ₱49,000.00

sets ₱1,749.37 ₱12,245.59
Sq.m. ₱858.19 ₱3,432.76
sets ₱15,000.00 ₱15,000.00
pcs ₱299.00 ₱2,392.00
sets ₱98.43 ₱196.86
sets ₱1,500.00 ₱3,000.00
Sq.m. ₱170.00 ₱850.00

pcs ₱216.00 ₱8,640.00
bags ₱250.00 ₱8,750.00
Sq.m. ₱350.00 ₱1,050.00
cu.m ₱500.00 ₱3,000.00
pcs ₱10.00 ₱1,460.00

bags ₱250.00 ₱1,500.00
Sq.m. ₱350.00 ₱350.00
kg ₱48.00 ₱1,728.00
kg ₱35.00 ₱19.95
cu.m ₱1,699.83 ₱5,099.49

Sq.m. ₱350.00 ₱700.00
bags ₱250.00 ₱5,000.00
kg ₱49.00 ₱7,350.00
bags ₱250.00 ₱1,250.00

Sq.m. ₱350.00 ₱350.00
gals ₱904.00 ₱506.24
lot ₱1,250.00 ₱1,250.00
pcs ₱2,000.00 ₱6,000.00

pcs ₱900.00 ₱2,700.00
pcs ₱2,800.00 ₱5,600.00
gals ₱900.00 ₱27,000.00

gals ₱1,200.00 ₱24,000.00
bags ₱350.00 ₱5,250.00
gals ₱700.00 ₱4,900.00
pcs ₱70.00 ₱350.00
pcs ₱50.00 ₱350.00
pcs ₱70.00 ₱490.00
pcs ₱60.00 ₱180.00
pcs ₱50.00 ₱150.00
rolls ₱45.00 ₱225.00
sets ₱5,099.00 ₱10,198.00
pcs ₱10.00 ₱500.00

bags ₱250.00 ₱1,250.00
Sq.m. ₱350.00 ₱350.00
pcs ₱10.00 ₱2,300.00

pcs ₱216.00 ₱2,160.00
bags ₱250.00 ₱5,000.00
Sq.m. ₱350.00 ₱700.00
Sq.m. ₱480.00 ₱1,440.00
mh ₱100.00 ₱28,800.00
mh ₱62.50 ₱18,000.00
mh ₱50.00 ₱28,800.00
mh ₱37.50 ₱21,600.00
mh ₱56.00 ₱21,504.00
mh ₱37.50 ₱14,400.00
mh ₱56.00 ₱10,752.00
₱71,928.00
₱825,595.89
pcs ₱3,068.00 ₱6,136.00

pcs ₱57,500.00 ₱57,500.00
pcs ₱16,136.00 ₱16,136.00
pcs ₱56,250.00 ₱56,250.00
pcs ₱28,250.00 ₱28,250.00
pcs ₱2,500.00 ₱2,500.00
pcs ₱80,227.00 ₱80,227.00
pcs ₱25,000.00 ₱25,000.00
pcs ₱75,000.00 ₱75,000.00
pcs ₱50,000.00 ₱50,000.00
pcs ₱9,091.00 ₱9,091.00
pcs ₱25,000.00 ₱25,000.00
pcs ₱5,000.00 ₱5,000.00
pcs ₱10,000.00 ₱10,000.00
pcs ₱1,400.00 ₱21,000.00
pcs ₱500.45 ₱7,506.75
pcs ₱9,124.54 ₱9,124.54
pcs ₱150.00 ₱2,250.00
pcs ₱2,500.00 ₱37,500.00
pcs ₱80,000.00 ₱80,000.00
pcs ₱12,500.00 ₱12,500.00
pcs ₱5,000.00 ₱5,000.00
pcs ₱10,000.00 ₱10,000.00
pcs ₱25,000.00 ₱25,000.00
pcs ₱15,000.00 ₱15,000.00
pcs ₱3,500.00 ₱10,500.00
pcs ₱42,500.00 ₱42,500.00
pcs ₱88,636.36 ₱88,636.36
pcs ₱88,636.36 ₱88,636.36
pcs ₱5,000.00 ₱15,000.00
pcs ₱5,000.00 ₱15,000.00
pcs ₱9,722.73 ₱9,722.73
pcs ₱210,000.00 ₱210,000.00
pcs ₱350,000.00 ₱350,000.00
₱1,500,966.74
pcs ₱2,000.00 ₱14,000.00

pcs ₱400.00 ₱2,800.00
pcs ₱2,800.00 ₱8,400.00
pcs ₱1,500.00 ₱3,000.00
₱28,200.00
₱1,299.00 ₱1,299.00
pcs ₱1,500.00 ₱4,500.00
pcs ₱11,500.00 ₱34,500.00
pcs ₱5,499.00 ₱5,499.00
pcs ₱10,795.00 ₱21,590.00
₱67,388.00
Months ₱59,500.00 ₱178,500.00 ₱178,500.00
Months ₱59,500.00 ₱297,500.00 ₱297,500.00
Year ₱100,000.00 ₱100,000.00
₱2,801,223.73 ₱40,122.76
₱2,941,346.49
NOTE 11: PREPAID INSURANCE
Beginning 2020 2021 2022 2023 2024
Beginning ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00
Insurance Expense ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00
Insurance Premium ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00
Ending ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00
GLAMARR COMP
Statement of Financia
ASSETS 2020
CURRENT ASSETS
Cash and Cash Equivalents ₱284,969.23
Prepaid expense-Land ₱178,500.00
Medical Supplies ₱7,543.35
Maintenance Supplies ₱104,903.64
Office Supplies ₱858.00
Permits & Licenses Err:509
Total Current Asset ₱898,950.84
Noncurrent Assets
Building ₱798,076.03
Office Furnitures & Fixtures ₱25,380.00
Office Equipment ₱54,360.40
Machineries & Equipment ₱1,350,870.07
Total Noncurrent Assets ₱3,072,387.80
TOTAL ASSETS ₱3,971,338.63
CURRENT LIABILITIES
Trade and Other Payables ₱200,573.10
Notes Payable-short term debt ₱150,000.00
Total Current Liabilities ₱666,285.83
Notes Payable-Long term debt ₱900,773.39
TOTAL LIABILITIES ₱1,567,059.23
EQUITY
Capital ₱1,540,000.00
Withdrawal ₱0.00
Net Income ₱864,279.41
TOTAL EQUITY ₱2,404,279.41
LIABILITIES AND EQUITY ₱3,971,338.63
Horizontal Analysis(2020-2021)
CURRENT ASSETS
Cash and Cash Equivalents 32.72%
Prepaid expense-Land 0.00%
Medical Supplies 3.00%
Maintenance Supplies 3.00%
Office Supplies 3.00%
Total Current Asset 15.25%
Noncurrent Assets
Building -3.45%
Office Furnitures & Fixtures -11.11%
Office Equipment -23.97%
Machineries & Equipment -11.16%
Total Noncurrent Assets 29.91%
TOTAL ASSETS 26.59%
CURRENT LIABILITIES
Trade and Other Payables
Notes Payable-short term debt 0.00%
Total Current Liabilities
Notes Payable-Long term debt -16.65%
TOTAL LIABILITIES
EQUITY
Capital 56.12%
Withdrawal
Net Income 44.06%
TOTAL EQUITY 51.79%
LIABILITIES AND EQUITY 26.59%
Trend Analysis 2020

CURRENT ASSETS
Noncurrent Assets
Building 280.06%
Office Furnitures & Fixtures 8.91%
Office Equipment 19.08%
Machineries & Equipment 474.04%
TOTAL ASSETS 1393.60%
CURRENT LIABILITIES
Trade and Other Payables 70.38%
Total Current Liabilities 233.81%
Notes Payable-Long term debt 316.09%
TOTAL LIABILITIES 549.90%
EQUITY
Capital 540.41%
Withdrawal 0.00%
Net Income 303.29%
TOTAL EQUITY 843.70%
Vertical Analysis 2020
CURRENT ASSETS
Noncurrent Assets
Building 20.10%
Office Furnitures & Fixtures 0.64%
Office Equipment 1.37%
Machineries & Equipment 34.02%
TOTAL ASSETS 100.00%
CURRENT LIABILITIES
Trade and Other Payables 5.05%
Total Current Liabilities 16.78%
Notes Payable-Long term debt 22.68%
TOTAL LIABILITIES 39.46%
EQUITY
Capital 38.78%
Withdrawal 0.00%
Net Income 21.76%
TOTAL EQUITY 60.54%
GLAMARR COMPANY
Statement of Financial Position
2021 2022 2023
₱378,217.35 ₱392,542.39 ₱413,334.96

₱178,500.00 ₱178,500.00 ₱178,500.00
₱7,769.65 ₱8,002.74 ₱8,242.82
₱108,050.75 ₱111,292.27 ₱114,631.04
₱883.74 ₱910.25 ₱937.56
Err:509 Err:509 Err:509
₱1,036,019.94 ₱1,059,536.71 ₱1,091,984.11
₱770,556.16 ₱743,036.30 ₱715,516.44

₱22,560.00 ₱19,740.00 ₱16,920.00
₱41,332.80 ₱28,305.20 ₱15,277.60
₱1,200,126.17 ₱1,049,382.26 ₱898,638.36
₱3,991,446.39 ₱4,943,061.63 ₱5,946,492.63
₱5,027,466.33 ₱6,002,598.33 ₱7,038,476.74
₱93,285.30 ₱96,083.86 ₱98,966.38

₱150,000.00 ₱150,000.00 ₱150,000.00
₱627,344.69 ₱631,930.90 ₱636,588.25
₱750,773.39 ₱600,773.39 ₱450,773.39

₱1,378,118.09 ₱1,232,704.29 ₱1,087,361.64
₱2,404,279.41 ₱3,649,348.25 ₱4,769,894.04

₱0.00 ₱210,000.00 ₱210,000.00
₱1,245,068.84 ₱1,330,545.80 ₱1,391,221.05
₱3,649,348.25 ₱4,769,894.04 ₱5,951,115.09
₱5,027,466.33 ₱6,002,598.33 ₱7,038,476.74
Horizontal Analysis(2021-2022) Horizontal Analysis(2022-2023) Horizontal Analysis(2023-2024)
3.79% 5.30% -2.07%

0.00% 0.00% 0.00%
3.00% 3.00% 3.00%
3.00% 3.00% 3.00%
3.00% 3.00% 3.00%
2.27% 3.06% 0.32%
-3.57% -3.70% -3.85%

-12.50% -14.29% -16.67%
-31.52% -46.03% -85.27%
-12.56% -14.37% -16.77%
23.84% 20.30% 16.26%
19.40% 17.26% 13.79%
0.00% 0.00%
0.74%
-19.98%
-11.79%
51.79% 30.71% 24.76%
6.87% 4.56% 5.27%

30.71% 24.76% 18.73%
19.40% 17.26% 13.79%
Trend Analysis 2021 Trend Analysis 2022 Trend Analysis 2024
132.72% 137.75% 145.05%

62.64% 62.64% 62.64%
2.73% 2.81% 2.89%
37.92% 39.05% 40.23%
0.31% 0.32% 0.33%
363.56% 371.81% 383.19%
270.40% 260.74% 251.09%

7.92% 6.93% 5.94%
14.50% 9.93% 5.36%
421.14% 368.24% 315.35%
1400.66% 1734.59% 2086.71%
1764.21% 2106.40% 2469.91%
32.74% 33.72% 34.73%

52.64% 52.64% 52.64%
220.14% 221.75% 223.39%
263.46% 210.82% 158.18%

483.60% 432.57% 381.57%
843.70% 1280.61% 1673.83%

0.00% 73.69% 73.69%
436.91% 466.91% 488.20%
1280.61% 1673.83% 2088.34%
1764.21% 2106.40% 2469.91%
Vertical Analysis 2021 Vertical Analysis 2022 Vertical Analysis 2024
9.52% 9.88% 10.41%

4.49% 4.49% 4.49%
0.20% 0.20% 0.21%
2.72% 2.80% 2.89%
0.02% 0.02% 0.02%
26.09% 26.68% 27.50%
19.40% 18.71% 18.02%

0.57% 0.50% 0.43%
1.04% 0.71% 0.38%
30.22% 26.42% 22.63%
100.51% 124.47% 149.74%
126.59% 151.15% 177.23%
2.35% 2.42% 2.49%

3.78% 3.78% 3.78%
15.80% 15.91% 16.03%
18.90% 15.13% 11.35%

34.70% 31.04% 27.38%
60.54% 91.89% 120.11%

0.00% 5.29% 5.29%
31.35% 33.50% 35.03%
91.89% 120.11% 149.85%
126.59% 151.15% 177.23%
Profitability Ratio
2020 2021
2024 Return on Sales 11.28% 13.28%
Gross Profit Rate 53.90% 54.55%
₱404,796.04 Return on Assets 21.76% 23.76%
₱178,500.00 Liquidity Ratio
₱8,490.11 2020 2021
₱118,069.97 Asset Turnover 192.91% 178.87%
₱965.69 Net Working Capital ₱232,665.00 ₱408,675.25
Err:509 Current Ratio 134.92% 165.14%
₱1,095,449.66 Quick Asset Ratio 42.77% 60.29%
₱687,996.58
₱14,100.00 Leverage Ratio
₱2,250.00 2020 2021
₱747,894.46 Debt-to-Equity Ratio 65.18% 37.76%
₱6,913,601.72 Debt-to-Asset Ratio 39.46% 27.41%
₱8,009,051.37 Equity-to-Asset Ratio 60.54% 72.59%
₱101,935.37 Payback Period Capital 2941346.492

₱150,000.00 Cash Inflow Cash Inflow to Date
₱642,591.78 864279.405691999 864279.405691999 1
1245068.8399462 2109348.2456382 2
₱300,773.39 1330545.79578384 3439894.04142204 3
₱943,365.18 1391221.0504633 4831115.09188533 0.0485324618
1464571.10669785
₱5,951,115.09
₱350,000.00
₱1,464,571.11
₱7,065,686.20
₱8,009,051.37
Trend Analysis 2024
142.05%
62.64%
2.98%
41.43%
0.34%
384.41%
241.43%
4.95%
0.79%
262.45%
2426.09%
2810.50%
35.77%
52.64%
225.50%
105.55%
331.04%
2088.34%
122.82%
513.94%
2479.46%
2810.50%
Vertical Analysis 2024
10.19%
4.49%
0.21%
2.97%
0.02%
27.58%
17.32%
0.36%
0.06%
18.83%
174.09%
201.67%
2.57%
3.78%
16.18%
7.57%
23.75%
149.85%
8.81%
36.88%
177.92%
201.67%
ility Ratio
2022 2023 2024
13.27% 13.02% 12.85%
54.44% 54.15% 53.94%
20.21% 17.12% 15.06%
ity Ratio
2022 2023 2024
152.27% 131.50% 117.24%
₱427,605.81 ₱455,395.86 ₱452,857.87
167.67% 171.54% 170.47%
62.12% 64.93% 62.99%
ge Ratio
2022 2023 2024
25.84% 18.27% 13.35%
20.54% 15.45% 11.78%
79.46% 84.55% 88.22%
3.0485324618
NOTE 12: LONG TERM INVESTMENT
2020 2021 2022
6.00% ₱843,701.30 ₱1,113,169.96 ₱1,145,726.60
Dividend Income ₱50,622.08 ₱117,412.28
2020 2021 2022

Beginning ₱843,701.30 ₱843,701.30 ₱1,956,871.26
Additional Investment ₱1,113,169.96 ₱1,145,726.60
Ending ₱843,701.30 ₱1,956,871.26 ₱3,102,597.86
STMENT
2023 2024
₱1,197,542.36 ₱1,161,220.46
₱186,155.87 ₱258,008.41
2023 2024
₱3,102,597.86 ₱4,300,140.23
₱1,197,542.36 ₱1,161,220.46
₱4,300,140.23 ₱5,461,360.68
GLAMARR COMPANY
Income Statement
Accounts NOTE 2020
Revenue 1 ₱7,661,120.87
Cost of Sales 2 ₱3,532,102.96
Gross Profit ₱4,129,017.91
Operating Expenses
Insurance Expense 11 ₱100,000.00
Accreditation Expense 18 ₱6,365.00
Interest Expense 21 ₱96,061.87
Advertising Expense 16 ₱179,950.00
Utilities Expense 10 ₱89,997.60
Rent Expense-Land 19 ₱142,800.00
Labor Related Expenses 20 ₱124,656.00
Depreciation Expense-Building 15 ₱5,503.97
Depreciation Expense-Office Furnitures and Fixtures 15 ₱2,820.00
Depreciation Expense-Office Equipment 15 ₱13,027.60
Maintenance Supplies Expense 9 ₱11,655.96
Pre-Operating Expense 5 ₱16,820.56
Office Supplies 7 ₱7,722.00
Salary Expense 28 ₱1,452,000.00
Fringe Benefits Expense 4 ₱481,490.00
Medicine Supplies 8 ₱67,890.15
Expanded Withholding Tax Expense 24 ₱57,300.00
Retainer's Expense 17 ₱60,000.00
Total Operating Expense ₱2,916,060.71
Income Before Income Tax ₱1,212,957.19
Income Tax 27 ₱348,677.79
Net Income/Loss ₱864,279.41
Other Income 12 ₱0.00
Total Income ₱864,279.41
R COMPANY
Statement
2021 2022 2023 2024
₱8,992,874.86 ₱9,139,896.76 ₱9,255,484.04 ₱9,389,669.08
₱4,087,377.90 ₱4,164,244.45 ₱4,243,416.99 ₱4,324,964.70
₱4,905,496.95 ₱4,975,652.32 ₱5,012,067.06 ₱5,064,704.38
₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00

₱6,365.00 ₱6,365.00 ₱6,365.00 ₱6,365.00
₱63,046.40 ₱54,046.40 ₱45,046.40 ₱36,046.40
₱92,697.53 ₱95,478.45 ₱98,342.81 ₱101,293.09

₱142,800.00 ₱142,800.00 ₱142,800.00 ₱142,800.00
₱124,656.00 ₱124,656.00 ₱124,656.00 ₱124,656.00
₱5,503.97 ₱5,503.97 ₱5,503.97 ₱5,503.97
₱2,820.00 ₱2,820.00 ₱2,820.00 ₱2,820.00
₱13,027.60 ₱13,027.60 ₱13,027.60 ₱13,027.60
₱12,005.64 ₱12,365.81 ₱12,736.78 ₱13,118.89
₱10,720.56 ₱10,720.56 ₱10,720.56 ₱10,720.56
₱7,953.66 ₱8,192.27 ₱8,438.04 ₱8,691.18
₱1,994,080.00 ₱2,053,902.40 ₱2,115,519.47 ₱2,178,985.06
₱487,769.90 ₱498,550.40 ₱509,869.91 ₱521,755.41
₱69,926.85 ₱72,024.66 ₱74,185.40 ₱76,410.96
₱57,300.00 ₱57,300.00 ₱57,300.00 ₱57,300.00
₱60,000.00 ₱60,000.00 ₱60,000.00 ₱60,000.00
₱3,250,673.12 ₱3,317,753.52 ₱3,387,331.95 ₱3,459,494.12
₱1,654,823.84 ₱1,657,898.79 ₱1,624,735.11 ₱1,605,210.26
₱460,377.07 ₱444,765.27 ₱419,669.93 ₱398,647.56
₱1,194,446.76 ₱1,213,133.52 ₱1,205,065.18 ₱1,206,562.69
₱50,622.08 ₱117,412.28 ₱186,155.87 ₱258,008.41
₱1,245,068.84 ₱1,330,545.80 ₱1,391,221.05 ₱1,464,571.11
GLAMARR COMPANY
CASH FLOW
2020 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Income/(Loss) for the Year ₱7,661,120.87 ₱8,992,874.86
Insurance Expense ₱100,000.00 ₱100,000.00
Accreditation Expense ₱6,365.00 ₱6,365.00
Interest Expense ₱96,061.87 ₱63,046.40
Advertising Expense ₱179,950.00
Utilities Expense ₱89,997.60 ₱92,697.53
Rent Expense-Land ₱142,800.00 ₱142,800.00
Labor Related Expenses ₱124,656.00 ₱124,656.00
Permits and Licenses Renewal Expense ₱16,820.56 ₱10,720.56
Salary Expense ₱1,452,000.00 ₱1,994,080.00
Fringe Benefits Expense ₱481,490.00 ₱487,769.90
Retainer's Expense ₱60,000.00 ₱60,000.00
Fringe Benefit ₱556,800.00 ₱563,028.00
Payment to Expanded Withholding Tax ₱50,933.33 ₱57,300.00
Payment to Trade and Other Payables ₱200,573.10
Slaughtering Staffs Salaries ₱1,440,000.00 ₱1,977,600.00
Rent Expense-Land(80% Direct) ₱571,200.00 ₱571,200.00
Rent Expense-Van ₱432,000.00 ₱432,000.00
Utilities Expense(80% Direct) ₱359,990.40 ₱370,790.11
Income Tax Expense ₱261,508.34 ₱432,452.25
Net Cash Provided By(used on) Operating Activities ₱1,238,547.77 ₱1,305,796.00
CASH FLOWS FROM INVESTING ACTIVITIES
Income Received from Investment In Equity Securities ₱50,622.08
Payment to Notes Payable ₱150,000.00 ₱150,000.00
Net Cash Provided By(Used in) Investing Activities ₱150,000.00 ₱99,377.92
CASH FLOWS FROM FINANCING ACTIVITIES
Withdrawals by Partners
Acquisition of Long term Investment ₱843,701.30 ₱1,113,169.96
Net Cash Provided by/(Used in) Financing Activities ₱843,701.30 ₱1,113,169.96
NET INCREASE/(DECREASE) IN CASH
Cash, Beginning ₱40,122.76 ₱284,969.23
Cash, Ending ₱284,969.23 ₱378,217.35
2022 2023 2024
₱9,139,896.76 ₱9,255,484.04 ₱9,389,669.08

₱100,000.00 ₱100,000.00 ₱100,000.00
₱6,365.00 ₱6,365.00 ₱6,365.00
₱54,046.40 ₱45,046.40 ₱36,046.40
₱0.00 ₱0.00 ₱0.00
₱95,478.45 ₱98,342.81 ₱101,293.09
₱142,800.00 ₱142,800.00 ₱142,800.00
₱124,656.00 ₱124,656.00 ₱124,656.00
₱10,720.56 ₱10,720.56 ₱10,720.56
₱2,053,902.40 ₱2,115,519.47 ₱2,178,985.06
₱498,550.40 ₱509,869.91 ₱521,755.41
₱60,000.00 ₱60,000.00 ₱60,000.00
₱569,442.84 ₱576,050.13 ₱582,855.63
₱57,300.00 ₱57,300.00 ₱57,300.00
₱93,285.30 ₱96,083.86 ₱98,966.38
₱2,036,928.00 ₱2,098,035.84 ₱2,160,976.92
₱571,200.00 ₱571,200.00 ₱571,200.00
₱432,000.00 ₱432,000.00 ₱432,000.00
₱381,913.82 ₱393,371.23 ₱405,172.37
₱448,668.22 ₱425,943.76 ₱403,903.16
₱1,402,639.37 ₱1,392,179.06 ₱1,394,673.12
₱117,412.28 ₱186,155.87 ₱258,008.41

₱150,000.00 ₱150,000.00 ₱150,000.00
₱32,587.72 ₱36,155.87 ₱108,008.41
₱210,000.00 ₱210,000.00 ₱350,000.00

₱1,145,726.60 ₱1,197,542.36 ₱1,161,220.46
₱1,355,726.60 ₱1,407,542.36 ₱1,511,220.46
₱378,217.35 ₱392,542.39 ₱413,334.96

₱392,542.39 ₱413,334.96 ₱404,796.04
NOTE 6: PERMITS AND LICENSES
Particulars Cost Total Cost Year
SEC ₱6,100.00 2020
Verification and Reservation of Company Name ₱100.00 2021
Articles of Partnership ₱6,000.00 2022
BIR 2023
Annual Fee ₱500.00 ₱530.00 2024
Certification Fee ₱15.00
Documentation stamp ₱15.00
Business Permit
Building Permit ₱3,000.00
Occupancy Permit ₱50.00
Locational Permit ₱50.00
Signboard Permit ₱60.00
Mechanical Permit
Sanitary Permit ₱500.00
Fencing Permit
Electronic Permit ₱3,000.00
Fire Safety Permit ₱500.00
Mayor's Permit ₱2,000.00
Inspection Fee
Sanitary Inspection Fee ₱200.00
Building Inspection Fee ₱120.00
Mechanical Inspection Fee ₱100.00
Electrical Inspection Fee ₱325.00
Plumbing Inspection Fee ₱60.00
Fire Inspection Fee ₱225.56
Total ₱16,820.56
Beginning Renewal Cost Total Renewal Expense Ending
₱16,820.56 ₱16,820.56 ₱10,720.56 ₱6,100.00
₱6,100.00 ₱10,720.56 ₱16,820.56 ₱10,720.56 ₱6,100.00
₱6,100.00 ₱10,720.56 ₱16,820.56 ₱10,720.56 ₱6,100.00
₱6,100.00 ₱10,720.56 ₱16,820.56 ₱10,720.56 ₱6,100.00
₱6,100.00 ₱10,720.56 ₱16,820.56 ₱10,720.56 ₱6,100.00
TOTAL NUMBER OF Cost of Slaugthering
COST OF SERVICE AMOUNT HOGS SLAUGHTERED Service
SALARIES AND WAGES ₱1,440,000.00

MAINTENANCE EXPENSE ₱3,496.79
UTILITIES EXPENSE ₱215,994.24
EMPLOYEE BENEFITS EXPENSE ₱556,800.00
DEPRECIATION EXPENSE-Building ₱13,759.93
Rent Expense - Van ₱432,000.00
Rent Expense - Land ₱342,720.00
Rent Expense-Machineries & Equipment ₱150,096.67
Total Cost ₱3,154,867.63 43800 ₱72.03
Machineries & Equipments Unit Cost Qty Book Value

Hog Weighing Scale ₱3,068.00 2 ₱6,136.00
Hog Restrainer ₱57,500.00 1 ₱57,500.00
Hog Stunner ₱16,136.00 1 ₱16,136.00
Hog Elevator ₱56,250.00 1 ₱56,250.00
Hog Sticking platfrom ₱28,250.00 1 ₱28,250.00
Blood Collection Through ₱2,500.00 1 ₱2,500.00
Shackle Unloader ₱80,227.00 1 ₱80,227.00
Tipping down Chute ₱25,000.00 1 ₱25,000.00
Scalding Vat ₱75,000.00 1 ₱75,000.00
Dehairing Machine ₱50,000.00 1 ₱50,000.00
Ejection Chute ₱9,091.00 1 ₱9,091.00
Gambrelling Table ₱25,000.00 1 ₱25,000.00
Hog Carcass Hoist ₱5,000.00 1 ₱5,000.00
Carcass Railings ₱10,000.00 1 ₱10,000.00
Hog Trolley ₱1,400.00 15 ₱21,000.00
Hog Gambrel ₱500.45 15 ₱7,506.75
Hog Splitting Saw ₱9,124.54 1 ₱9,124.54
Hog Shackles ₱150.00 15 ₱2,250.00
Overhead Rail Switch ₱2,500.00 15 ₱37,500.00
Overhead Rail Scale ₱80,000.00 1 ₱80,000.00
Knife Sterilizer Wall Mounted Lavatory Sink ₱12,500.00 1 ₱12,500.00
Hog Trolley Storage Truck ₱5,000.00 1 ₱5,000.00
Offal Sliding Chute ₱10,000.00 1 ₱10,000.00
Viscera Working Table ₱25,000.00 1 ₱25,000.00
Offal Cleaning Sink ₱15,000.00 1 ₱15,000.00
Hog Lariage ₱3,500.00 3 ₱10,500.00
Main Distribution Panel ₱42,500.00 1 ₱42,500.00
Bone Saw Machine ₱88,636.36 1 ₱88,636.36
Blast Freezer Rack ₱88,636.36 1 ₱88,636.36
Cold Storage Rack ₱5,000.00 3 ₱15,000.00
Hog Feeder ₱5,000.00 3 ₱15,000.00
Paunch Truck ₱9,722.73 1 ₱9,722.73
Water Waste Treatment Machine ₱350,000.00 1 ₱350,000.00
Total ₱1,290,966.74
Office Furnitures & Fixtures
OFFICE TABLE ₱2,000.00 7 ₱14,000.00
OFFICE CHAIR ₱400.00 7 ₱2,800.00
TOILET BOWL ₱2,800.00 3 ₱8,400.00
STEEL MOBILE PEDESTAL CABINETS ₱1,500.00 2 ₱3,000.00
Total ₱28,200.00
Office Equipments
Telephone and Router ₱1,299.00 1 ₱1,299.00
CCTV ₱1,500.00 3 ₱4,500.00
LAPTOP(Lenovo Ideapad S130 Celeron) ₱11,500.00 3 ₱34,500.00
PRINTER/SCANNER/PHOTOCOPIER (Cannon) ₱5,499.00 1 ₱5,499.00
AIR CONDITIONER(MV05VQ.6AP Make Manual ₱10,795.00 2 ₱21,590.00
Window AC)
Total ₱67,388.00
Mark - Up For Price of Slaugthering TOTAL NUMBER OF Cost FOR Price FOR
AMOUNT
Slaughtering Service Service HOGS Accomodated ACCOMODATION ACCOMODATION
₱8,159.17
₱71,998.08
₱13,759.93
₱114,240.00
87% ₱151.00 ₱208,157.18 43800 ₱47.52 ₱80.01
Input VAT
₱657.43
₱6,160.71
₱1,728.86
₱6,026.79
₱3,026.79
₱267.86
₱8,595.75
₱2,678.57 ₱25,000.00
₱8,035.71 ₱100,000.00
₱5,357.14 ₱75,000.00
₱974.04 ₱34,091.00
₱2,678.57 ₱50,000.00
₱535.71 ₱30,000.00
₱1,071.43 ₱10,000.00
₱2,250.00 ₱1,400.00
₱804.29 ₱500.45
₱977.63 ₱9,124.54
₱241.07 ₱150.00
₱4,017.86 ₱2,500.00
₱8,571.43 ₱105,000.00
₱1,339.29 ₱37,500.00
₱535.71 ₱30,000.00
₱1,071.43 ₱10,000.00
₱2,678.57 ₱50,000.00
₱1,607.14 ₱15,000.00
₱1,125.00 ₱3,500.00
₱4,553.57 ₱67,500.00
₱9,496.75 ₱113,636.36
₱9,496.75 ₱113,636.36
₱1,607.14 ₱5,000.00
₱1,607.14 ₱5,000.00
₱1,041.72 ₱9,722.73
₱37,500.00
₱1,500.00
₱300.00
₱900.00
₱321.43
₱139.18
₱482.14
₱3,696.43
₱589.18
₱2,313.21
₱148,559.44
MARK-UP for
Accomodation
50%
GLAMARR COMPANY
STATEMENT OF CHANGES IN EQUITY
Year 2020
Barquin, Russel Dionido, Louell Loi Fino, Audrea Genievieve Fullon, Ma. Azmyla
BEGINNING ₱220,000.00 ₱220,000.00 ₱220,000.00 ₱220,000.00
Withdrawals
NET INCOME ₱123,468.49 ₱123,468.49 ₱123,468.49 ₱123,468.49
TOTAL ₱343,468.49 ₱343,468.49 ₱343,468.49 ₱343,468.49
Year 2021
BEGINNING ₱343,468.49 ₱343,468.49 ₱343,468.49 ₱343,468.49
Withdrawals
NET INCOME ₱177,866.98 ₱177,866.98 ₱177,866.98 ₱177,866.98
TOTAL ₱521,335.46 ₱521,335.46 ₱521,335.46 ₱521,335.46
Year 2022
BEGINNING ₱521,335.46 ₱521,335.46 ₱521,335.46 ₱521,335.46
Withdrawals ₱30,000.00 ₱30,000.00 ₱30,000.00 ₱30,000.00
NET INCOME ₱190,077.97 ₱190,077.97 ₱190,077.97 ₱190,077.97
TOTAL ₱681,413.43 ₱681,413.43 ₱681,413.43 ₱681,413.43
Year 2023
BEGINNING ₱681,413.43 ₱681,413.43 ₱681,413.43 ₱681,413.43
Withdrawals ₱30,000.00 ₱30,000.00 ₱30,000.00 ₱30,000.00
NET INCOME ₱198,745.86 ₱198,745.86 ₱198,745.86 ₱198,745.86
TOTAL ₱850,159.30 ₱850,159.30 ₱850,159.30 ₱850,159.30
Year 2024
BEGINNING ₱850,159.30 ₱850,159.30 ₱850,159.30 ₱850,159.30
Withdrawals ₱50,000.00 ₱50,000.00 ₱50,000.00 ₱50,000.00
NET INCOME ₱209,224.44 ₱209,224.44 ₱209,224.44 ₱209,224.44
TOTAL ₱1,009,383.74 ₱1,009,383.74 ₱1,009,383.74 ₱1,009,383.74
MPANY
GES IN EQUITY
0
Marco, Anjelica Mejes, Mc Anniel Reyes, Rey Vincent Total
₱220,000.00 ₱220,000.00 ₱220,000.00 ₱1,540,000.00
₱0.00
₱123,468.49 ₱123,468.49 ₱123,468.49 ₱864,279.41
₱343,468.49 ₱343,468.49 ₱343,468.49 ₱2,404,279.41
1
₱343,468.49 ₱343,468.49 ₱343,468.49 ₱2,404,279.41
₱0.00
₱177,866.98 ₱177,866.98 ₱177,866.98 ₱1,245,068.84
₱521,335.46 ₱521,335.46 ₱521,335.46 ₱3,649,348.25
2
₱521,335.46 ₱521,335.46 ₱521,335.46 ₱3,649,348.25
₱30,000.00 ₱30,000.00 ₱30,000.00 ₱210,000.00
₱190,077.97 ₱190,077.97 ₱190,077.97 ₱1,330,545.80
₱681,413.43 ₱681,413.43 ₱681,413.43 ₱4,769,894.04
3
₱681,413.43 ₱681,413.43 ₱681,413.43 ₱4,769,894.04
₱30,000.00 ₱30,000.00 ₱30,000.00 ₱210,000.00
₱198,745.86 ₱198,745.86 ₱198,745.86 ₱1,391,221.05
₱850,159.30 ₱850,159.30 ₱850,159.30 ₱5,951,115.09
4
₱850,159.30 ₱850,159.30 ₱850,159.30 ₱5,951,115.09
₱50,000.00 ₱50,000.00 ₱50,000.00 ₱350,000.00
₱209,224.44 ₱209,224.44 ₱209,224.44 ₱1,464,571.11
₱1,009,383.74 ₱1,009,383.74 ₱1,009,383.74 ₱7,065,686.20
NOTE 21: NOTES PAYABLE
Interest Account Date
0.06 Notes Payable 5 yrs. 6%- Machineries & Equipments 9/1/2019
Annual Payment Notes Payable 5 yrs. 6%- Machineries & Equipments 12/31/2019
₱150,000.00 Notes Payable 5 yrs. 6%- Machineries & Equipments 12/31/2020
Notes Payable 5 yrs. 6%- Machineries & Equipments 12/31/2021
: NOTES PAYABLE
Annual Payment Interest Expense Carrying Amount
₱1,200,773.39
₱24,015.47 ₱1,200,773.39
₱150,000.00 ₱96,061.87 ₱1,050,773.39
₱150,000.00 ₱63,046.40 ₱900,773.39
₱150,000.00 ₱54,046.40 ₱750,773.39
₱150,000.00 ₱45,046.40 ₱600,773.39
₱150,000.00 ₱36,046.40 ₱450,773.39
NOTE 24: Expanded Withholding Tax
2020 2021 2022
Gross Rental ₱95,500.00 ₱95,500.00 ₱95,500.00
Rate 5.00% 5.00% 5.00%
Expanded Withholding Tax Payable ₱57,300.00 ₱57,300.00 ₱57,300.00
Expense ₱57,300.00 ₱57,300.00 ₱57,300.00
NOTE 25: Documentation Stamp Tax

2020 2021 2022
Number of Page 4.00 4.00 4.00
Rate per Page ₱30.00 ₱30.00 ₱30.00
Documentation Stamp Tax Payable ₱120.00 ₱120.00 ₱120.00
NOTE 26: Local Business Tax

2020 2021 2022
Local Business Tax Payable ₱10,500.00 ₱10,500.00 ₱10,500.00
NOTE 27: Income Tax

2020 2021 2022
Income ₱1,212,957.19 ₱1,654,823.84 ₱1,657,898.79
Deductions ₱10,620.00 ₱10,620.00 ₱10,620.00
Taxable Income ₱1,202,337.19 ₱1,644,203.84 ₱1,647,278.79
Rate(25%) 29.00% 28.00% 27.00%
Income Tax Due ₱348,677.79 ₱460,377.07 ₱444,765.27
Tax Credit/Refund ₱0.00 ₱0.00 ₱0.00
Income Tax Payable ₱348,677.79 ₱460,377.07 ₱444,765.27
NOTE 23: Value-Added Tax
2020
Input VAT Output VAT Vat Payable/Refund
1st Qt 235386.39964 81007.621225 -154378.778418114
2nd Qt 15910.29 188445.1384 172534.848395082
3rd Qt 15910.29 212687.32705 196777.037052941
4th Qt 15910.29 238086.91187 222176.621870682
2021
1st Qt 14913.560973 267842.12963 252928.568652403
2nd Qt 14913.560973 196712.80202 181799.241049186
3rd Qt 14913.560973 221455.35763 206541.796652424
4th Qt 14913.560973 277512.0168 262598.455822565
2022
1st Qt 15360.967802 283650.02135 268289.053550864
2nd Qt 15360.967802 181436.27139 166075.303592126
3rd Qt 15360.967802 230538.33923 215177.37142415
2023 2024 4th Qt 15360.967802 283650.02135 268289.053550864
₱95,500.00 ₱95,500.00 2023
5.00% 5.00% Input VAT Output VAT Vat Payable/Refund
₱57,300.00 ₱57,300.00 1st Qt 15821.796836 292159.52199 276337.72515739
₱57,300.00 ₱57,300.00 2nd Qt 15821.796836 167346.10172 151524.304887001
3rd Qt 15821.796836 239993.85891 224172.062075639
4th Qt 15821.796836 292159.52199 276337.72515739
2023 2024 2024
4.00 4.00 Input VAT Output VAT Vat Payable/Refund
₱30.00 ₱30.00 1st Qt 16296.450742 300924.30765 284627.856912111
₱120.00 ₱120.00 2nd Qt 16296.450742 154350.16134 138053.710594961
3rd Qt 16296.450742 249837.19632 233540.745573643
4th Qt 16296.450742 300924.30765 284627.856912111
2023 2024
₱10,500.00 ₱10,500.00
2023 2024
₱1,624,735.11 ₱1,605,210.26
₱10,620.00 ₱10,620.00
₱1,614,115.11 ₱1,594,590.26
26.00% 25.00%
₱419,669.93 ₱398,647.56
₱0.00 ₱0.00
₱419,669.93 ₱398,647.56
Vat payable Cash
18156.069977
NOTE 22: TRADE AND OTHER PAYABLES
Date Accounts Payment
2/1/2020 Account Payable- Maintenance, Medicine & Office Supplies
12/31/2020 Account Payable- Maintenance, Medicine & Office Supplies
12/31/2021 Account Payable- Maintenance, Medicine & Office Supplies ₱200,573.10
Amount
₱200,573.10
₱200,573.10
₱93,285.30
₱96,083.86
₱98,966.38
₱101,935.37
NOTE 7: OFFFICE SUPPLIES
OFFICE SUPPLIES AND PRICE Qty. Total Cost Year
EQUIPMENT Beginning
PENCIL SHARPENER ₱20.00 5 ₱100.00 2020 ₱0.00
CALCULATOR (Sharp EL-501X) ₱299.00 5 ₱1,495.00 2021 ₱858.00
ENVELOPES ₱2.75 25 ₱68.75 2022 ₱883.74
FOLDERS ₱3.00 25 ₱75.00 2023 ₱910.25
RECORD BOOKS ₱30.00 25 ₱750.00 2024 ₱937.56
PRINTER PAPER/BOND PAPER ₱220.00 5 ₱1,100.00
PEN ₱14.00 15 ₱210.00

PENCIL ₱11.75 15 ₱176.25 ₱2,145.00
ERASER ₱30.00 10 ₱300.00 ₱1,994.85
CORRECTION TAPE ₱30.00 10 ₱300.00 ₱2,054.70
RECEIPTS (Xprinter XP-5811H) ₱1,335.00 3 ₱4,005.00 ₱2,116.34
Total ₱8,580.00 ₱2,179.83
2020
Q1 ₱229.82
Q2 ₱229.82
Q3 ₱229.82
Q4 ₱229.82
Purchases Input VAT Total Office Supplies Expense Office Supplies On Hand
₱8,580.00 ₱919.29 ₱8,580.00 ₱7,722.00 ₱858.00

₱7,979.40 ₱854.94 ₱8,837.40 ₱7,953.66 ₱883.74
₱8,218.78 ₱880.58 ₱9,102.52 ₱8,192.27 ₱910.25
₱8,465.35 ₱907.00 ₱9,375.60 ₱8,438.04 ₱937.56
₱8,719.31 ₱934.21 ₱9,656.87 ₱8,691.18 ₱965.69
Input Vat Input Vat Input Vat

₱2,145.00 ₱2,145.00 ₱2,145.00
₱1,994.85 ₱1,994.85 ₱213.73 ₱1,994.85
₱2,054.70 ₱2,054.70 ₱220.15 ₱2,054.70
₱2,116.34 ₱2,116.34 ₱226.75 ₱2,116.34
₱2,179.83 ₱2,179.83 ₱233.55 ₱2,179.83
2021 2022 2023 2024

₱213.73 ₱220.15 ₱226.75 ₱233.55
₱213.73 ₱220.15 ₱226.75 ₱233.55
₱213.73 ₱220.15 ₱226.75 ₱233.55
₱213.73 ₱220.15 ₱226.75 ₱233.55
Input Vat
NOTE 8: MEDICAL SUPPPLIES
MEDICAL SUPPLIES PRICE Qty Total Cost
COTTON BALLS ₱65.00 300 ₱19,500.00 Year Beginning Purchases
BAND-AID ₱79.00 50 ₱3,950.00 2020 ₱0.00 ₱75,433.50
ALCOHOL ₱450.00 1 ₱450.00 2021 ₱7,543.35 ₱70,153.16
GAUZE PADS ₱280.00 100 ₱28,000.00 2022 ₱7,769.65 ₱72,257.75
BETADINE ₱207.75 2 ₱415.50 2023 ₱8,002.74 ₱74,425.48
ELASTIC BANDAGES ₱199.00 12 ₱2,388.00 2024 ₱8,242.82 ₱76,658.25
Surgical Scissors ₱130.00 1 ₱130.00

Surgical Gloves ₱180.00 100 ₱18,000.00 Q1 Input Vat Q2
Surgical Mask ₱50.00 52 ₱2,600.00 2020 ₱18,858.38 ₱2,020.54 ₱18,858.38
Total ₱75,433.50 2021 ₱17,538.29 ₱1,879.10 ₱17,538.29
2022 ₱18,064.44 ₱1,935.48 ₱18,064.44
2023 ₱18,606.37 ₱1,993.54 ₱18,606.37
2024 ₱19,164.56 ₱2,053.35 ₱19,164.56
2020 2021
Q1 ₱2,020.54 ₱1,879.10
Q2 ₱2,020.54 ₱1,879.10
Q3 ₱2,020.54 ₱1,879.10
Q4 ₱2,020.54 ₱1,879.10
Input VAT Total Medical Supplies Expense Medical Supplies On Hand
₱8,082.16 ₱75,433.50 ₱67,890.15 ₱7,543.35
₱7,516.41 ₱77,696.51 ₱69,926.85 ₱7,769.65
₱7,741.90 ₱80,027.40 ₱72,024.66 ₱8,002.74
₱7,974.16 ₱82,428.22 ₱74,185.40 ₱8,242.82
₱8,213.38 ₱84,901.07 ₱76,410.96 ₱8,490.11
Input Vat Q3 Input Vat Q4 Input Vat

₱2,020.54 ₱18,858.38 ₱2,020.54 ₱18,858.38 ₱2,020.54
₱1,879.10 ₱17,538.29 ₱1,879.10 ₱17,538.29 ₱1,879.10
₱1,935.48 ₱18,064.44 ₱1,935.48 ₱18,064.44 ₱1,935.48
₱1,993.54 ₱18,606.37 ₱1,993.54 ₱18,606.37 ₱1,993.54
₱2,053.35 ₱19,164.56 ₱2,053.35 ₱19,164.56 ₱2,053.35
2022 2023 2024

₱1,935.48 ₱1,993.54 ₱2,053.35
₱1,935.48 ₱1,993.54 ₱2,053.35
₱1,935.48 ₱1,993.54 ₱2,053.35
₱1,935.48 ₱1,993.54 ₱2,053.35
Note 9: Maintenance Supplies
Particulars Qty UOM Unit Cost Total Cost Year Beginning
BUTCHER’S KNIFE 5 PCS ₱450.00 ₱2,250.00 2020 ₱0.00
SHOVEL 3 PCS ₱150.00 ₱450.00 2021 ₱104,903.64
BUCKET 10 PCS ₱75.00 ₱750.00 2022 ₱108,050.75
BASIN 20 PCS ₱100.00 ₱2,000.00 2023 ₱111,292.27
HOSEPIPE 2 15 M.Ea. ₱780.00 ₱1,560.00 2024 ₱114,631.04
WATER TANK 2 PCS ₱35,318.00 ₱70,636.00
BIN BAG/TRASH BAG 500 PCS ₱1.70 ₱850.00 Q1
SPIN BROOM 2 PCS ₱130.00 ₱260.00 2020 ₱29,139.90
GARBAGE CART 5 PCS ₱950.00 ₱4,750.00 2021 ₱3,788.19
SEGREGATION BIN 2 PCS ₱1,000.00 ₱2,000.00 2022 ₱3,901.83
SPIN MOP 3 PCS ₱350.00 ₱1,050.00 2023 ₱4,018.89
TOILET BOWL 2 PCS ₱2,800.00 ₱5,600.00 2024 ₱4,139.45
SINK 2 PCS ₱500.00 ₱1,000.00
FIRE SPRINKLER 10 PCS ₱860.00 ₱8,600.00 2020
FIRE EXTINGUISHER 3 PCS ₱1,800.00 ₱5,400.00 Q1 ₱3,122.13
EXIT SIGN WITH LED LIGHT 2 PCS ₱58.80 ₱117.60 Q2 ₱3,122.13
Doormat 10 PCS ₱66.00 ₱660.00 Q3 ₱3,122.13
Apron(Waterproof) 15 PCS ₱180.00 ₱2,700.00 Q4 ₱3,122.13
Toilet Paper 24 Rolls ₱13.75 ₱330.00
tissue roll holder 2 PCS ₱233.00 ₱466.00
Hairnet(Waterproof) 15 PCS ₱9.00 ₱135.00
Gloves 15 PCS ₱163.00 ₱2,445.00
Floor Signage 5 PCS ₱249.00 ₱1,245.00
Face Mask(Plastic) 15 PCS ₱35.00 ₱525.00
Hand Soap 12 PCS ₱65.00 ₱780.00
Total ₱116,559.60
Purchases Input VAT Total Maintenance Expense Maintenance Supplies On Hand
₱116,559.60 ₱12,488.53 ₱116,559.60 ₱11,655.96 ₱104,903.64
₱15,152.75 ₱1,623.51 ₱120,056.39 ₱12,005.64 ₱108,050.75
₱15,607.33 ₱1,672.21 ₱123,658.08 ₱12,365.81 ₱111,292.27
₱16,075.55 ₱1,722.38 ₱127,367.82 ₱12,736.78 ₱114,631.04
₱16,557.82 ₱1,774.05 ₱131,188.86 ₱13,118.89 ₱118,069.97

₱3,122.13 ₱29,139.90 ₱3,122.13 ₱29,139.90 ₱3,122.13
₱405.88 ₱3,788.19 ₱405.88 ₱3,788.19 ₱405.88
₱418.05 ₱3,901.83 ₱418.05 ₱3,901.83 ₱418.05
₱430.60 ₱4,018.89 ₱430.60 ₱4,018.89 ₱430.60
₱443.51 ₱4,139.45 ₱443.51 ₱4,139.45 ₱443.51
2021 2022 2023 2024

₱405.88 ₱418.05 ₱430.60 ₱443.51
₱405.88 ₱418.05 ₱430.60 ₱443.51
₱405.88 ₱418.05 ₱430.60 ₱443.51
₱405.88 ₱418.05 ₱430.60 ₱443.51
Q4 Input Vat
₱29,139.90 ₱3,122.13
₱3,788.19 ₱405.88
₱3,901.83 ₱418.05
₱4,018.89 ₱430.60
₱4,139.45 ₱443.51
2020
Note 10: Utilities Supplies
Particulars Monthly Cost Input VAT Vatable Amount Annual cost
Electricity ₱20,000.00 ₱2,142.86 ₱17,857.14 ₱240,000.00
Water ₱15,000.00 ₱1,607.14 ₱13,392.86 ₱180,000.00
Internet connection with Telephone ₱2,499.00 ₱267.75 ₱2,231.25 ₱29,988.00
Total ₱37,499.00 ₱4,017.75 ₱33,481.25 ₱449,988.00
2022
Electricity ₱21,218.00 ₱2,273.36 ₱18,944.64 ₱254,616.00
Water ₱15,913.50 ₱1,705.02 ₱14,208.48 ₱190,962.00
Internet connection with Telephone ₱2,651.19 ₱284.06 ₱2,367.13 ₱31,814.27
Total ₱39,782.69 ₱4,262.43 ₱35,520.26 ₱477,392.27
2023
Electricity ₱21,854.54 ₱2,341.56 ₱19,512.98 ₱262,254.48
Water ₱16,390.91 ₱1,756.17 ₱14,634.74 ₱196,690.86
Internet connection with Telephone
₱2,730.72 ₱292.58 ₱2,438.15 ₱32,768.70
Total ₱40,976.17 ₱4,390.30 ₱36,585.87 ₱491,714.04
2024
Electricity ₱22,510.18 ₱2,411.80 ₱20,098.37 ₱270,122.11
Water ₱16,882.63 ₱1,808.85 ₱15,073.78 ₱202,591.59
Internet connection with Telephone
₱2,812.65 ₱301.35 ₱2,511.29 ₱33,751.76
Total ₱42,205.45 ₱4,522.01 ₱37,683.44 ₱506,465.46
2021
Particulars Monthly Cost Input VAT Vatable Amount
Electricity ₱20,600.00 ₱2,207.14 ₱18,392.86
Water ₱15,450.00 ₱1,655.36 ₱13,794.64
Internet connection with Telephone ₱2,573.97 ₱275.78 ₱2,298.19
Total ₱38,623.97 ₱4,138.28 ₱34,485.69
YEAR Utilities Expense Input Vat

2020 ₱449,988.00 ₱4,017.75
2021 ₱463,487.64 ₱4,138.28
2022 ₱477,392.27 ₱4,262.43
2023 ₱491,714.04 ₱4,390.30
2024 ₱506,465.46 ₱4,522.01
Q1 Input Vat Q2
2020 ₱0.00 ₱148,496.04
2021 ₱115,871.91 ₱12,414.85 ₱115,871.91
2022 ₱119,348.07 ₱12,787.29 ₱119,348.07
2023 ₱122,928.51 ₱13,170.91 ₱122,928.51
₱126,616.36 ₱13,566.04 ₱126,616.36

2024
2020 2021 2022

Q1 ₱12,414.85 ₱12,787.29
Q2 ₱15,910.29 ₱12,414.85 ₱12,787.29
Q3 ₱15,910.29 ₱12,414.85 ₱12,787.29
Q4 ₱15,910.29 ₱12,414.85 ₱12,787.29
Annual cost
₱247,200.00
₱185,400.00
₱30,887.64
₱463,487.64

₱15,910.29 ₱148,496.04 ₱15,910.29 ₱148,496.04 ₱15,910.29
₱12,414.85 ₱115,871.91 ₱12,414.85 ₱115,871.91 ₱12,414.85
₱12,787.29 ₱119,348.07 ₱12,787.29 ₱119,348.07 ₱12,787.29
₱13,170.91 ₱122,928.51 ₱13,170.91 ₱122,928.51 ₱13,170.91
₱13,566.04 ₱126,616.36 ₱13,566.04 ₱126,616.36 ₱13,566.04
2023 2024
₱13,170.91 ₱13,566.04
₱13,170.91 ₱13,566.04
₱13,170.91 ₱13,566.04
₱13,170.91 ₱13,566.04
SCHEDULE OF SALES - ACCOMODATION
2020 Accomodation
Month No. of Hogs Slaughtered Accomodation Fee-Per Hog
1st Quarter (January-March) 9450 ₱80.01
2nd Quarter (April-June) 7614 ₱80.01
3rd Quarter (July-September) 8593 ₱80.01
4th Quarter (October-December) 9619 ₱80.01
Total Revenue
35276
2021 Accomodation
Total Revenue
39478
2022 Accomodation
Total Revenue
38801
Month 2020 2021

1st Quarter (January-March) ₱81,008 ₱92,799
2nd Quarter (April-June) ₱65,265 ₱83,099
3rd Quarter (July-September) ₱73,661 ₱76,727
4th Quarter (October-December) ₱82,458 ₱96,149
2023 Accomodation
Total Revenue Month No. of Hogs Slaughtered
₱756,071.13 1st Quarter (January-March) 10800
₱609,142.33 2nd Quarter (April-June) 7543
₱687,504.36 3rd Quarter (July-September) 8872
₱769,607.63 4th Quarter (October-December) 10800
₱2,822,325.44 Total Revenue
38014
2024 Accomodation
Total Revenue Month No. of Hogs Slaughtered
₱866,119.94 1st Quarter (January-March) 10800
₱775,590.17 2nd Quarter (April-June) 6754
₱716,119.23 3rd Quarter (July-September) 8967
₱897,389.41 4th Quarter (October-December) 10800
₱3,255,218.75 Total Revenue
1st qt
2017 302389
Total Revenue 2016 272045
₱917,237.85 % 11.15%
₱715,358.57 -1.76%
₱745,490.83
₱917,237.85 year Inflation Rate
₱3,295,325.09 2021 3.06%
2022 3.00%
2023 3.00%
2024 3.00%
city hall
2017 26526
8.77%
2022 2023 2024

₱98,275 ₱101,224 ₱104,260
₱76,646 ₱70,693 ₱65,203
₱79,874 ₱83,150 ₱86,560
₱98,275 ₱101,224 ₱104,260
Accomodation
Accomodation Fee-Per Hog Total Revenue
₱87.48 ₱944,754.98
₱87.48 ₱659,804.50
₱87.48 ₱776,067.10
₱87.48 ₱944,754.98
₱3,325,381.57
Accomodation
Accomodation Fee-Per Hog Total Revenue
₱90.10 ₱973,097.63
₱90.10 ₱608,564.70
₱90.10 ₱807,897.46
₱90.10 ₱973,097.63
₱3,362,657.43
2nd qt 3rd qt 4th qt

289547 307155 373715
323344 303905 330308
-10.45% 1.07% 13.14% -0.46%
-19.43% 12.86% 11.94%
24542 27584 32693

8.48% 8.98% 8.75%
SCHEDULE OF SALES BUTCHERS FEE
2020 Butchers Fee
Month No. of Hogs Slaughtered Butchers Fee-Per Hog Total Revenue
1st Quarter (January-March) 9450 ₱151.00 ₱1,426,988.46
2nd Quarter (April-June) 7614 ₱151.00 ₱1,149,678.96
3rd Quarter (July-September) 8593 ₱151.00 ₱1,297,577.36
4th Quarter (October-December) 9619 ₱151.00 ₱1,452,536.88
Total Revenue ₱5,326,781.67
2021 Butchers Fee

Month No. of Hogs Slaughtered Accomodation Fee-Per Hog Total Revenue
2nd Quarter (April-June) 6818 ₱155.53 ₱1,060,395.98
2022 Butchers Fee

Month No. of Hogs Slaughtered Accomodation Fee-Per Hog Total Revenue
2nd Quarter (April-June) 6105 ₱160.20 ₱978,046.63
Month 2020 2021 2022

1st Quarter (January-March) ₱152,892 ₱175,044 ₱185,375
2nd Quarter (April-June) ₱123,180 ₱113,614 ₱104,791
3rd Quarter (July-September) ₱139,026 ₱144,728 ₱150,664
4th Quarter (October-December) ₱155,629 ₱181,363 ₱185,375
2023 Butchers Fee
Month No. of Hogs Slaughtered Butchers Fee-Per Hog
Total Revenue
2024 Butchers Fee

Total Revenue
2023 2024
₱190,936 ₱196,664
₱96,653 ₱89,147
₱156,844 ₱163,277
₱190,936 ₱196,664
Total Revenue
₱1,782,067.22
₱902,092.45
₱1,463,875.58
₱1,782,067.22
₱5,930,102.48
Total Revenue
₱1,835,529.24
₱832,036.80
₱1,523,916.37
₱1,835,529.24
₱6,027,011.65
Note 1: Sales
2020 2021 2022 2023 2024
Selling Price ₱8,149,107.11 ₱8,992,874.86 ₱9,139,896.76 ₱9,255,484.04 ₱9,389,669.08
Sales Discount ₱487,986.25
Output Tax ₱873,118.62 ₱963,522.31 ₱979,274.65 ₱991,659.00 ₱1,006,035.97
Net Revenue ₱7,661,120.87 ₱8,992,874.86 ₱9,139,896.76 ₱9,255,484.04 ₱9,389,669.08
NOTE 2: COST OF SALES
2020
Accounts Amounts
Labor
Fringe Benefit ₱556,800.00
Slaughtering Staffs Salaries ₱1,440,000.00
Overhead Cost
Depreciation-Machineries & Equipment ₱150,096.67
Depreciation-Building(80% Direct) ₱22,015.89
Rent Expense-Land(80% Direct) ₱571,200.00
Rent Expense-Van ₱432,000.00
Utilities Expense(80% Direct) ₱359,990.40
Total Cost of Sales ₱3,532,102.96
2021
Accounts Amounts
Labor
Overhead Cost
2022
Accounts Amounts
Labor
Overhead Cost
2023
Accounts Amounts
Labor
Overhead Cost
2024
Accounts Amounts
Labor
Overhead Cost
2020
ACCOUNT DEPRECIATION EXPENSE
BUILDING CONSTRUCTION ₱27,519.86
MACHINERIES AND EQUIPMENT ₱150,096.67
FURNITURES AND FIXTURES ₱2,820.00
OFFICE EQUIPMENT ₱13,027.60
Total ₱193,464.14
2021
Total ₱194,111.36
2022
Total ₱194,111.36
2023
Total ₱194,111.36
2024
Total ₱194,111.36
NOTE 28: OPERATING E
Operating Expenses Operating Expenses
Employee Monthly Pay Annual Pay Year
General Manager ₱25,000.00 ₱300,000.00 2020
Operating Manager ₱20,000.00 ₱240,000.00 2021
Sanitation Manager ₱20,000.00 ₱240,000.00 2022
Financial Manager ₱20,000.00 ₱240,000.00 2023
Marketing And Sales Manager ₱20,000.00 ₱240,000.00 2024
Human Resource ₱16,000.00 ₱192,000.00
Total ₱121,000.00 ₱1,452,000.00
2020
Employee Monthly Pay SSS PhilHealth HDMF Total per Month
General Manager ₱25,000.00 ₱2,430.00 ₱687.50 ₱100.00 ₱3,217.50

Operating Manager ₱20,000.00 ₱2,430.00 ₱550.00 ₱100.00 ₱3,080.00
Sanitation Manager ₱20,000.00 ₱2,430.00 ₱550.00 ₱100.00 ₱3,080.00
Financial Manager ₱20,000.00 ₱2,430.00 ₱550.00 ₱100.00 ₱3,080.00
Marketing And Sales Manager ₱20,000.00 ₱2,430.00 ₱550.00 ₱100.00 ₱3,080.00
Human Resource ₱16,000.00 ₱2,430.00 ₱440.00 ₱100.00 ₱2,970.00
Total ₱14,580.00 ₱3,327.50 ₱600.00 ₱18,507.50
2021
General Manager ₱25,750.00 ₱2,430.00 ₱708.13 ₱100.00 ₱3,238.13

Human Resource ₱16,480.00 ₱2,430.00 ₱453.20 ₱100.00 ₱2,983.20
Total ₱14,580.00 ₱3,427.33 ₱600.00 ₱18,607.33
2022
General Manager ₱27,037.50 ₱2,430.00 ₱743.53 ₱100.00 ₱3,273.53

Human Resource ₱17,304.00 ₱2,430.00 ₱475.86 ₱100.00 ₱3,005.86
Total ₱14,580.00 ₱3,598.69 ₱600.00 ₱18,778.69
2023
General Manager ₱28,389.38 ₱2,430.00 ₱780.71 ₱100.00 ₱3,310.71

Human Resource ₱18,169.20 ₱2,430.00 ₱499.65 ₱100.00 ₱3,029.65
Total ₱14,580.00 ₱3,778.63 ₱600.00 ₱18,958.63
2024
General Manager ₱29,808.84 ₱2,430.00 ₱819.74 ₱100.00 ₱3,349.74

Human Resource ₱19,077.66 ₱2,430.00 ₱524.64 ₱100.00 ₱3,054.64
Total ₱14,580.00 ₱3,967.56 ₱600.00 ₱19,147.56
NOTE 28: OPERATING EXPENSES
Operating Expenses Operating Expenses
Salary Year Salary
₱481,490.00 2020 ₱1,452,000.00
₱487,769.90 2021 ₱1,994,080.00
₱498,550.40 2022 ₱2,053,902.40
₱509,869.91 2023 ₱2,115,519.47
₱521,755.41 2024 ₱2,178,985.06
Annual Cost Christmas Bonus Holiday Pay Medical Allowance 13th Month Pay Annual Cost
₱38,610.00 ₱5,000.00 ₱10,000.00 ₱10,000.00 ₱25,000.00 ₱50,000.00

₱36,960.00 ₱5,000.00 ₱8,000.00 ₱10,000.00 ₱20,000.00 ₱43,000.00
₱36,960.00 ₱5,000.00 ₱8,000.00 ₱10,000.00 ₱20,000.00 ₱43,000.00
₱36,960.00 ₱5,000.00 ₱8,000.00 ₱10,000.00 ₱20,000.00 ₱43,000.00
₱36,960.00 ₱5,000.00 ₱8,000.00 ₱10,000.00 ₱20,000.00 ₱43,000.00
₱35,640.00 ₱5,000.00 ₱6,400.00 ₱10,000.00 ₱16,000.00 ₱37,400.00
₱222,090.00 ₱259,400.00
₱38,857.50 ₱5,000.00 ₱10,300.00 ₱10,000.00 ₱25,750.00 ₱51,050.00

₱37,158.00 ₱5,000.00 ₱8,240.00 ₱10,000.00 ₱20,600.00 ₱43,840.00
₱37,158.00 ₱5,000.00 ₱8,240.00 ₱10,000.00 ₱20,600.00 ₱43,840.00
₱37,158.00 ₱5,000.00 ₱8,240.00 ₱10,000.00 ₱20,600.00 ₱43,840.00
₱37,158.00 ₱5,000.00 ₱8,240.00 ₱10,000.00 ₱20,600.00 ₱43,840.00
₱35,798.40 ₱5,000.00 ₱6,592.00 ₱10,000.00 ₱16,480.00 ₱38,072.00
₱223,287.90 ₱264,482.00
₱39,282.38 ₱5,000.00 ₱10,815.00 ₱10,000.00 ₱27,037.50 ₱52,852.50

₱37,497.90 ₱5,000.00 ₱8,652.00 ₱10,000.00 ₱21,630.00 ₱45,282.00
₱37,497.90 ₱5,000.00 ₱8,652.00 ₱10,000.00 ₱21,630.00 ₱45,282.00
₱37,497.90 ₱5,000.00 ₱8,652.00 ₱10,000.00 ₱21,630.00 ₱45,282.00
₱37,497.90 ₱5,000.00 ₱8,652.00 ₱10,000.00 ₱21,630.00 ₱45,282.00
₱36,070.32 ₱5,000.00 ₱6,921.60 ₱10,000.00 ₱17,304.00 ₱39,225.60
₱225,344.30 ₱273,206.10
₱39,728.49 ₱5,000.00 ₱11,355.75 ₱10,000.00 ₱28,389.38 ₱54,745.13

₱37,854.80 ₱5,000.00 ₱9,084.60 ₱10,000.00 ₱22,711.50 ₱46,796.10
₱37,854.80 ₱5,000.00 ₱9,084.60 ₱10,000.00 ₱22,711.50 ₱46,796.10
₱37,854.80 ₱5,000.00 ₱9,084.60 ₱10,000.00 ₱22,711.50 ₱46,796.10
₱37,854.80 ₱5,000.00 ₱9,084.60 ₱10,000.00 ₱22,711.50 ₱46,796.10
₱36,355.84 ₱5,000.00 ₱7,267.68 ₱10,000.00 ₱18,169.20 ₱40,436.88
₱227,503.51 ₱282,366.41
₱40,196.92 ₱5,000.00 ₱11,923.54 ₱10,000.00 ₱29,808.84 ₱56,732.38

₱38,229.53 ₱5,000.00 ₱9,538.83 ₱10,000.00 ₱23,847.08 ₱48,385.91
₱38,229.53 ₱5,000.00 ₱9,538.83 ₱10,000.00 ₱23,847.08 ₱48,385.91
₱38,229.53 ₱5,000.00 ₱9,538.83 ₱10,000.00 ₱23,847.08 ₱48,385.91
₱38,229.53 ₱5,000.00 ₱9,538.83 ₱10,000.00 ₱23,847.08 ₱48,385.91
₱36,655.63 ₱5,000.00 ₱7,631.06 ₱10,000.00 ₱19,077.66 ₱41,708.72
₱229,770.69 ₱291,984.73
Total
₱88,610.00
₱79,960.00
₱79,960.00
₱79,960.00
₱79,960.00
₱73,040.00
₱481,490.00
Total
₱89,907.50
₱80,998.00
₱80,998.00
₱80,998.00
₱80,998.00
₱73,870.40
₱487,769.90
Total
₱92,134.88
₱82,779.90
₱82,779.90
₱82,779.90
₱82,779.90
₱75,295.92
₱498,550.40
Total
₱94,473.62
₱84,650.90
₱84,650.90
₱84,650.90
₱84,650.90
₱76,792.72
₱509,869.91
Total
₱96,929.30
₱86,615.44
₱86,615.44
₱86,615.44
₱86,615.44
₱78,364.35
₱521,755.41
NOTE 14: PROPERTY, PLANT, AND EQUIPMENT
2020
Asset Book Value
Machineries & Equipment
Hog Weighing Scale ₱6,136.00
Hog Restrainer ₱57,500.00
Hog Stunner ₱16,136.00
Hog Elevator ₱56,250.00
Hog Sticking platfrom ₱28,250.00
Blood Collection Through ₱2,500.00
Shackle Unloader ₱80,227.00
Tipping down Chute ₱25,000.00
Scalding Vat ₱75,000.00
Dehairing Machine ₱50,000.00
Ejection Chute ₱9,091.00
Gambrelling Table ₱25,000.00
Hog Carcass Hoist ₱5,000.00
Carcass Railings ₱10,000.00
Hog Trolley ₱21,000.00
Hog Gambrel ₱7,506.75
Hog Splitting Saw ₱9,124.54
Hog Shackles ₱2,250.00
Overhead Rail Switch ₱37,500.00
Overhead Rail Scale ₱80,000.00
Knife Sterilizer Wall Mounted Lavatory Sink ₱12,500.00
Hog Trolley Storage Truck ₱5,000.00
Offal Sliding Chute ₱10,000.00
Viscera Working Table ₱25,000.00
Offal Cleaning Sink ₱15,000.00
Hog Lariage ₱10,500.00
Main Distribution Panel ₱42,500.00
Bone Saw Machine ₱88,636.36
Blast Freezer Rack ₱88,636.36
Cold Storage Rack ₱15,000.00
Hog Feeder ₱15,000.00
Paunch Truck ₱9,722.73
Generator ₱210,000.00
Water Waste Treatment Machine ₱350,000.00
Total
Office Furnitures and Fixtures
OFFICE TABLE ₱14,000.00
OFFICE CHAIR ₱2,800.00
TOILET BOWL ₱8,400.00
STEEL MOBILE PEDESTAL CABINETS ₱3,000.00
Total
Office Equipment
Telephone and Router ₱1,299.00
CCTV ₱4,500.00
LAPTOP(Lenovo Ideapad S130 Celeron) ₱34,500.00
PRINTER/SCANNER/PHOTOCOPIER (Cannon) ₱5,499.00
AIR CONDITIONER(MV05VQ.6AP Make Manual Window AC) ₱21,590.00
Total
Building Construction
Total ₱1,860,851.63
2021
Asset Book Value
Total
Total
Office Equipment
CCTV ₱4,500.00
Total
Total ₱1,860,851.63
2022
Asset Book Value
Total
Total
Office Equipment
CCTV ₱4,500.00
Total
Total ₱1,862,150.63
AND EQUIPMENT
Accumulated Depreciation Carrying Amount

pment
₱613.60 ₱5,522.40
₱5,750.00 ₱51,750.00
₱1,613.60 ₱14,522.40
₱5,625.00 ₱50,625.00
₱2,825.00 ₱25,425.00
₱250.00 ₱2,250.00
₱8,022.70 ₱72,204.30
₱2,500.00 ₱22,500.00
₱7,500.00 ₱67,500.00
₱5,000.00 ₱45,000.00
₱909.10 ₱8,181.90
₱2,500.00 ₱22,500.00
₱500.00 ₱4,500.00
₱1,000.00 ₱9,000.00
₱2,100.00 ₱18,900.00
₱750.68 ₱6,756.08
₱912.45 ₱8,212.09
₱225.00 ₱2,025.00
₱3,750.00 ₱33,750.00
₱8,000.00 ₱72,000.00
₱1,250.00 ₱11,250.00
₱500.00 ₱4,500.00
₱1,000.00 ₱9,000.00
₱2,500.00 ₱22,500.00
₱1,500.00 ₱13,500.00
₱1,050.00 ₱9,450.00
₱4,250.00 ₱38,250.00
₱8,863.64 ₱79,772.72
₱8,863.64 ₱79,772.72
₱1,500.00 ₱13,500.00
₱1,500.00 ₱13,500.00
₱972.27 ₱8,750.46
₱21,000.00 ₱189,000.00
₱35,000.00 ₱315,000.00
₱1,350,870.07
Fixtures
₱1,400.00 ₱12,600.00
₱280.00 ₱2,520.00
₱840.00 ₱7,560.00
₱300.00 ₱2,700.00
₱25,380.00
ent
₱259.80 ₱1,039.20
₱450.00 ₱4,050.00
₱6,900.00 ₱27,600.00
₱1,099.80 ₱4,399.20
₱4,318.00 ₱17,272.00
₱54,360.40
ction
₱27,519.86 ₱798,076.03
₱193,464.14 ₱3,659,296.96

pment
₱1,227.20 ₱4,908.80
₱11,500.00 ₱46,000.00
₱3,227.20 ₱12,908.80
₱11,250.00 ₱45,000.00
₱5,650.00 ₱22,600.00
₱500.00 ₱2,000.00
₱16,045.40 ₱64,181.60
₱5,000.00 ₱20,000.00
₱15,000.00 ₱60,000.00
₱10,000.00 ₱40,000.00
₱1,818.20 ₱7,272.80
₱5,000.00 ₱20,000.00
₱1,000.00 ₱4,000.00
₱2,000.00 ₱8,000.00
₱4,200.00 ₱16,800.00
₱1,501.35 ₱6,005.40
₱1,824.91 ₱7,299.63
₱450.00 ₱1,800.00
₱7,500.00 ₱30,000.00
₱16,000.00 ₱64,000.00
₱2,500.00 ₱10,000.00
₱1,000.00 ₱4,000.00
₱2,000.00 ₱8,000.00
₱5,000.00 ₱20,000.00
₱3,000.00 ₱12,000.00
₱2,100.00 ₱8,400.00
₱8,500.00 ₱34,000.00
₱17,727.27 ₱70,909.09
₱17,727.27 ₱70,909.09
₱3,000.00 ₱12,000.00
₱3,000.00 ₱12,000.00
₱2,591.77 ₱7,130.96
₱42,000.00 ₱168,000.00
₱70,000.00 ₱280,000.00
₱1,200,126.17
Fixtures
₱2,800.00 ₱11,200.00
₱560.00 ₱2,240.00
₱1,680.00 ₱6,720.00
₱600.00 ₱2,400.00
₱22,560.00
ent
₱519.60 ₱779.40
₱900.00 ₱3,600.00
₱13,800.00 ₱20,700.00
₱2,199.60 ₱3,299.40
₱8,636.00 ₱12,954.00
₱41,332.80
ction
₱55,039.73 ₱770,556.16
₱387,575.50 ₱2,528,037.93

pment
₱1,840.80 ₱4,295.20
₱17,250.00 ₱40,250.00
₱4,840.80 ₱11,295.20
₱16,875.00 ₱39,375.00
₱8,475.00 ₱19,775.00
₱750.00 ₱1,750.00
₱24,068.10 ₱56,158.90
₱7,500.00 ₱17,500.00
₱22,500.00 ₱52,500.00
₱15,000.00 ₱35,000.00
₱2,727.30 ₱6,363.70
₱7,500.00 ₱17,500.00
₱1,500.00 ₱3,500.00
₱3,000.00 ₱7,000.00
₱6,300.00 ₱14,700.00
₱2,252.03 ₱5,254.73
₱2,737.36 ₱6,387.18
₱675.00 ₱1,575.00
₱11,250.00 ₱26,250.00
₱24,000.00 ₱56,000.00
₱3,750.00 ₱8,750.00
₱1,500.00 ₱3,500.00
₱3,000.00 ₱7,000.00
₱7,500.00 ₱17,500.00
₱4,500.00 ₱10,500.00
₱3,150.00 ₱7,350.00
₱12,750.00 ₱29,750.00
₱26,590.91 ₱62,045.45
₱26,590.91 ₱62,045.45
₱4,500.00 ₱10,500.00
₱4,500.00 ₱10,500.00
₱4,211.27 ₱5,511.46
₱63,000.00 ₱147,000.00
₱105,000.00 ₱245,000.00
₱1,049,382.26
Fixtures
₱4,200.00 ₱9,800.00
₱840.00 ₱1,960.00
₱2,520.00 ₱5,880.00
₱900.00 ₱2,100.00
₱19,740.00
ent
₱1,350.00 ₱3,150.00
₱779.40 ₱519.60
₱20,700.00 ₱13,800.00
₱3,299.40 ₱2,199.60
₱12,954.00 ₱8,636.00
₱28,305.20
ction
₱82,559.59 ₱743,036.30
₱581,686.87 ₱2,937,891.23
2023
Asset Book Value
Total
Total
Office Equipment
CCTV ₱4,500.00
Total
Total ₱1,860,851.63
2024
Asset Book Value
Total
Total
Office Equipment
CCTV ₱4,500.00
Total
Total ₱1,862,150.63
pment
₱2,454.40 ₱3,681.60
₱23,000.00 ₱34,500.00
₱6,454.40 ₱9,681.60
₱22,500.00 ₱33,750.00
₱11,300.00 ₱16,950.00
₱1,000.00 ₱1,500.00
₱32,090.80 ₱48,136.20
₱10,000.00 ₱15,000.00
₱30,000.00 ₱45,000.00
₱20,000.00 ₱30,000.00
₱3,636.40 ₱5,454.60
₱10,000.00 ₱15,000.00
₱2,000.00 ₱3,000.00
₱4,000.00 ₱6,000.00
₱8,400.00 ₱12,600.00
₱3,002.70 ₱4,504.05
₱3,649.82 ₱5,474.72
₱900.00 ₱1,350.00
₱15,000.00 ₱22,500.00
₱32,000.00 ₱48,000.00
₱5,000.00 ₱7,500.00
₱2,000.00 ₱3,000.00
₱4,000.00 ₱6,000.00
₱10,000.00 ₱15,000.00
₱6,000.00 ₱9,000.00
₱4,200.00 ₱6,300.00
₱17,000.00 ₱25,500.00
₱35,454.54 ₱53,181.82
₱35,454.54 ₱53,181.82
₱6,000.00 ₱9,000.00
₱6,000.00 ₱9,000.00
₱5,830.77 ₱3,891.96
₱84,000.00 ₱126,000.00
₱140,000.00 ₱210,000.00
₱898,638.36
Fixtures
₱5,600.00 ₱8,400.00
₱1,120.00 ₱1,680.00
₱3,360.00 ₱5,040.00
₱1,200.00 ₱1,800.00
₱16,920.00
ent
₱1,039.20 ₱259.80
₱1,800.00 ₱2,700.00
₱27,600.00 ₱6,900.00
₱4,399.20 ₱1,099.80
₱17,272.00 ₱4,318.00
₱15,277.60
ction
₱110,079.45 ₱715,516.44
₱775,798.23 ₱2,577,188.36
₱3,068.00 ₱3,068.00
₱28,750.00 ₱28,750.00
₱8,068.00 ₱8,068.00
₱28,125.00 ₱28,125.00
₱14,125.00 ₱14,125.00
₱1,250.00 ₱1,250.00
₱40,113.50 ₱40,113.50
₱12,500.00 ₱12,500.00
₱37,500.00 ₱37,500.00
₱25,000.00 ₱25,000.00
₱4,545.50 ₱4,545.50
₱12,500.00 ₱12,500.00
₱2,500.00 ₱2,500.00
₱5,000.00 ₱5,000.00
₱10,500.00 ₱10,500.00
₱3,753.38 ₱3,753.38
₱4,562.27 ₱4,562.27
₱1,125.00 ₱1,125.00
₱18,750.00 ₱18,750.00
₱40,000.00 ₱40,000.00
₱6,250.00 ₱6,250.00
₱2,500.00 ₱2,500.00
₱5,000.00 ₱5,000.00
₱12,500.00 ₱12,500.00
₱7,500.00 ₱7,500.00
₱5,250.00 ₱5,250.00
₱21,250.00 ₱21,250.00
₱44,318.18 ₱44,318.18
₱44,318.18 ₱44,318.18
₱7,500.00 ₱7,500.00
₱7,500.00 ₱7,500.00
₱7,450.27 ₱2,272.46
₱105,000.00 ₱105,000.00
₱175,000.00 ₱175,000.00
₱747,894.46
₱7,000.00 ₱7,000.00
₱1,400.00 ₱1,400.00
₱4,200.00 ₱4,200.00
₱1,400.00 ₱1,600.00
₱14,200.00
₱1,299.00 ₱0.00
₱2,250.00 ₱2,250.00
₱34,500.00 ₱0.00
₱2,250.00 ₱3,249.00
₱21,590.00 ₱0.00
₱5,499.00
₱137,599.32 ₱687,996.58
₱966,560.59 ₱2,223,183.50
NOTE 15: DEPRECIATION EXPENSE
2020
Asset Book Value Estimated Useful Life
Hog Weighing Scale ₱6,136.00 10
Hog Restrainer ₱57,500.00 10
Hog Stunner ₱16,136.00 10
Hog Elevator ₱56,250.00 10
Hog Sticking platfrom ₱28,250.00 10
Blood Collection Through ₱2,500.00 10
Shackle Unloader ₱80,227.00 10
Tipping down Chute ₱25,000.00 10
Scalding Vat ₱75,000.00 10
Dehairing Machine ₱50,000.00 10
Ejection Chute ₱9,091.00 10
Gambrelling Table ₱25,000.00 10
Hog Carcass Hoist ₱5,000.00 10
Carcass Railings ₱10,000.00 10
Hog Trolley ₱21,000.00 10
Hog Gambrel ₱7,506.75 10
Hog Splitting Saw ₱9,124.54 10
Hog Shackles ₱2,250.00 10
Overhead Rail Switch ₱37,500.00 10
Overhead Rail Scale ₱80,000.00 10
Knife Sterilizer Wall Mounted Lavatory Sink ₱12,500.00 10
Hog Trolley Storage Truck ₱5,000.00 10
Offal Sliding Chute ₱10,000.00 10
Viscera Working Table ₱25,000.00 10
Offal Cleaning Sink ₱15,000.00 10
Hog Lariage ₱10,500.00 10
Main Distribution Panel ₱42,500.00 10
Bone Saw Machine ₱88,636.36 10
Blast Freezer Rack ₱88,636.36 10
Cold Storage Rack ₱15,000.00 10
Hog Feeder ₱15,000.00 10
Paunch Truck ₱9,722.73 10
Generator ₱210,000.00 10
Water Waste Treatment Machine ₱350,000.00 10
Total
OFFICE TABLE ₱14,000.00 10
OFFICE CHAIR ₱2,800.00 10
TOILET BOWL ₱8,400.00 10
STEEL MOBILE PEDESTAL CABINETS ₱3,000.00 10
Total
Office Equipment
Telephone and Router ₱1,299.00 5
CCTV ₱4,500.00 10
LAPTOP(Lenovo Ideapad S130 Celeron) ₱34,500.00 5
PRINTER/SCANNER/PHOTOCOPIER (Cannon) ₱5,499.00 5
AIR CONDITIONER(MV05VQ.6AP Make Manual Window AC) ₱21,590.00 5
Total
Building ₱825,595.89 30
Total
2021
Hog Feeder ₱15,000.00 10
Generator ₱210,000.00 10
Total
Total
Office Equipment
CCTV ₱4,500.00 10
Total
Building ₱825,595.89 30
Total
2022
Hog Feeder ₱15,000.00 10
Generator ₱210,000.00 10
Total
Total
Office Equipment
CCTV ₱4,500.00 10
Total
Building ₱825,595.89 30
Total
Depreciation Expense Accumulated Depreciation
₱613.60 ₱613.60
₱5,750.00 ₱5,750.00
₱1,613.60 ₱1,613.60
₱5,625.00 ₱5,625.00
₱2,825.00 ₱2,825.00
₱250.00 ₱250.00
₱8,022.70 ₱8,022.70
₱2,500.00 ₱2,500.00
₱7,500.00 ₱7,500.00
₱5,000.00 ₱5,000.00
₱909.10 ₱909.10
₱2,500.00 ₱2,500.00
₱500.00 ₱500.00
₱1,000.00 ₱1,000.00
₱2,100.00 ₱2,100.00
₱750.68 ₱750.68
₱912.45 ₱912.45
₱225.00 ₱225.00
₱3,750.00 ₱3,750.00
₱8,000.00 ₱8,000.00
₱1,250.00 ₱1,250.00
₱500.00 ₱500.00
₱1,000.00 ₱1,000.00
₱2,500.00 ₱2,500.00
₱1,500.00 ₱1,500.00
₱1,050.00 ₱1,050.00
₱4,250.00 ₱4,250.00
₱8,863.64 ₱8,863.64
₱8,863.64 ₱8,863.64
₱1,500.00 ₱1,500.00
₱1,500.00 ₱1,500.00
₱972.27 ₱972.27
₱21,000.00 ₱21,000.00
₱35,000.00 ₱35,000.00
₱150,096.67 ₱150,096.67
₱1,400.00 ₱1,400.00
₱280.00 ₱280.00
₱840.00 ₱840.00
₱300.00 ₱300.00
₱2,820.00 ₱2,820.00
₱259.80 ₱259.80
₱450.00 ₱450.00
₱6,900.00 ₱6,900.00
₱1,099.80 ₱1,099.80
₱4,318.00 ₱4,318.00
₱13,027.60 ₱13,027.60
₱27,519.86 ₱27,519.86
₱27,519.86 ₱359,408.41
₱613.60 ₱1,227.20
₱5,750.00 ₱11,500.00
₱1,613.60 ₱3,227.20
₱5,625.00 ₱11,250.00
₱2,825.00 ₱5,650.00
₱250.00 ₱500.00
₱8,022.70 ₱16,045.40
₱2,500.00 ₱5,000.00
₱7,500.00 ₱15,000.00
₱5,000.00 ₱10,000.00
₱909.10 ₱1,818.20
₱2,500.00 ₱5,000.00
₱500.00 ₱1,000.00
₱1,000.00 ₱2,000.00
₱2,100.00 ₱4,200.00
₱750.68 ₱1,501.35
₱912.45 ₱1,824.91
₱225.00 ₱450.00
₱3,750.00 ₱7,500.00
₱8,000.00 ₱16,000.00
₱1,250.00 ₱2,500.00
₱500.00 ₱1,000.00
₱1,000.00 ₱2,000.00
₱2,500.00 ₱5,000.00
₱1,500.00 ₱3,000.00
₱1,050.00 ₱2,100.00
₱4,250.00 ₱8,500.00
₱8,863.64 ₱17,727.27
₱8,863.64 ₱17,727.27
₱1,500.00 ₱3,000.00
₱1,500.00 ₱3,000.00
₱1,619.50 ₱2,591.77
₱21,000.00 ₱42,000.00
₱35,000.00 ₱70,000.00
₱150,743.90 ₱300,840.58
₱1,400.00 ₱2,800.00
₱280.00 ₱560.00
₱840.00 ₱1,680.00
₱300.00 ₱600.00
₱2,820.00 ₱5,640.00
₱259.80 ₱519.60
₱450.00 ₱900.00
₱6,900.00 ₱13,800.00
₱1,099.80 ₱2,199.60
₱4,318.00 ₱8,636.00
₱13,027.60 ₱26,055.20
₱27,519.86 ₱55,039.73
₱27,519.86 ₱720,111.28
₱613.60 ₱1,840.80
₱5,750.00 ₱17,250.00
₱1,613.60 ₱4,840.80
₱5,625.00 ₱16,875.00
₱2,825.00 ₱8,475.00
₱250.00 ₱750.00
₱8,022.70 ₱24,068.10
₱2,500.00 ₱7,500.00
₱7,500.00 ₱22,500.00
₱5,000.00 ₱15,000.00
₱909.10 ₱2,727.30
₱2,500.00 ₱7,500.00
₱500.00 ₱1,500.00
₱1,000.00 ₱3,000.00
₱2,100.00 ₱6,300.00
₱750.68 ₱2,252.03
₱912.45 ₱2,737.36
₱225.00 ₱675.00
₱3,750.00 ₱11,250.00
₱8,000.00 ₱24,000.00
₱1,250.00 ₱3,750.00
₱500.00 ₱1,500.00
₱1,000.00 ₱3,000.00
₱2,500.00 ₱7,500.00
₱1,500.00 ₱4,500.00
₱1,050.00 ₱3,150.00
₱4,250.00 ₱12,750.00
₱8,863.64 ₱26,590.91
₱8,863.64 ₱26,590.91
₱1,500.00 ₱4,500.00
₱1,500.00 ₱4,500.00
₱1,619.50 ₱4,211.27
₱21,000.00 ₱63,000.00
₱35,000.00 ₱105,000.00
₱150,743.90 ₱451,584.48
₱1,400.00 ₱4,200.00
₱280.00 ₱840.00
₱840.00 ₱2,520.00
₱300.00 ₱900.00
₱2,820.00 ₱8,460.00
₱450.00 ₱1,350.00
₱259.80 ₱779.40
₱6,900.00 ₱20,700.00
₱1,099.80 ₱3,299.40
₱4,318.00 ₱12,954.00
₱13,027.60 ₱39,082.80
₱27,519.86 ₱82,559.59
₱27,519.86 ₱1,080,814.14
2023
Hog Feeder ₱15,000.00 10
Generator ₱210,000.00 10
Total
Total
Office Equipment
CCTV ₱4,500.00 10
Total
Building ₱825,595.89 30
Total
2024
Hog Feeder ₱15,000.00 10
Generator ₱210,000.00 10
Total
Total
Office Equipment
CCTV ₱4,500.00 10
Total
Building ₱825,595.89 30
Total
₱613.60 ₱2,454.40
₱5,750.00 ₱23,000.00
₱1,613.60 ₱6,454.40
₱5,625.00 ₱22,500.00
₱2,825.00 ₱11,300.00
₱250.00 ₱1,000.00
₱8,022.70 ₱32,090.80
₱2,500.00 ₱10,000.00
₱7,500.00 ₱30,000.00
₱5,000.00 ₱20,000.00
₱909.10 ₱3,636.40
₱2,500.00 ₱10,000.00
₱500.00 ₱2,000.00
₱1,000.00 ₱4,000.00
₱2,100.00 ₱8,400.00
₱750.68 ₱3,002.70
₱912.45 ₱3,649.82
₱225.00 ₱900.00
₱3,750.00 ₱15,000.00
₱8,000.00 ₱32,000.00
₱1,250.00 ₱5,000.00
₱500.00 ₱2,000.00
₱1,000.00 ₱4,000.00
₱2,500.00 ₱10,000.00
₱1,500.00 ₱6,000.00
₱1,050.00 ₱4,200.00
₱4,250.00 ₱17,000.00
₱8,863.64 ₱35,454.54
₱8,863.64 ₱35,454.54
₱1,500.00 ₱6,000.00
₱1,500.00 ₱6,000.00
₱1,619.50 ₱5,830.77
₱21,000.00 ₱84,000.00
₱35,000.00 ₱140,000.00
₱150,743.90 ₱602,328.38
₱1,400.00 ₱5,600.00
₱280.00 ₱1,120.00
₱840.00 ₱3,360.00
₱300.00 ₱1,200.00
₱2,820.00 ₱11,280.00
₱259.80 ₱1,039.20
₱450.00 ₱1,800.00
₱6,900.00 ₱27,600.00
₱1,099.80 ₱4,399.20
₱4,318.00 ₱17,272.00
₱13,027.60 ₱52,110.40
₱27,519.86 ₱110,079.45
₱27,519.86 ₱1,441,517.01
₱613.60 ₱3,068.00
₱5,750.00 ₱28,750.00
₱1,613.60 ₱8,068.00
₱5,625.00 ₱28,125.00
₱2,825.00 ₱14,125.00
₱250.00 ₱1,250.00
₱8,022.70 ₱40,113.50
₱2,500.00 ₱12,500.00
₱7,500.00 ₱37,500.00
₱5,000.00 ₱25,000.00
₱909.10 ₱4,545.50
₱2,500.00 ₱12,500.00
₱500.00 ₱2,500.00
₱1,000.00 ₱5,000.00
₱2,100.00 ₱10,500.00
₱750.68 ₱3,753.38
₱912.45 ₱4,562.27
₱225.00 ₱1,125.00
₱3,750.00 ₱18,750.00
₱8,000.00 ₱40,000.00
₱1,250.00 ₱6,250.00
₱500.00 ₱2,500.00
₱1,000.00 ₱5,000.00
₱2,500.00 ₱12,500.00
₱1,500.00 ₱7,500.00
₱1,050.00 ₱5,250.00
₱4,250.00 ₱21,250.00
₱8,863.64 ₱44,318.18
₱8,863.64 ₱44,318.18
₱1,500.00 ₱7,500.00
₱1,500.00 ₱7,500.00
₱1,619.50 ₱7,450.27
₱21,000.00 ₱105,000.00
₱35,000.00 ₱175,000.00
₱150,743.90 ₱753,072.28
₱1,400.00 ₱7,000.00
₱280.00 ₱1,400.00
₱840.00 ₱4,200.00
₱300.00 ₱1,500.00
₱2,820.00 ₱14,100.00
₱259.80 ₱1,299.00
₱450.00 ₱2,250.00
₱6,900.00 ₱34,500.00
₱1,099.80 ₱5,499.00
₱4,318.00 ₱21,590.00
₱13,027.60 ₱65,138.00
₱27,519.86 ₱137,599.32
₱27,519.86 ₱1,802,219.87
NOTE 16: ADVERTISING EXPENSE
MONTH PROGRAM TITLE EXPENSES
JANUARY First Blood ( Opening promo) ₱300.00
FEBRUARY Kill this love ₱300.00
MARCH ₱300.00
APRIL ₱300.00
MAY Social media Advertisements ₱0.00
JUNE Welcome Back to school (Free Butchery Training NC II) ₱120,300.00
JULY Nutrition Month Feed a pig program ₱16,500.00
AUGUST Rainy day must have freebies ₱12,500.00
SEPTEMBER Rainy day referral promo ₱300.00
OCTOBER 10 10 Promo month ₱300.00
NOVEMBER Killing spree (Early Holidays promo) ₱8,550.00
DECEMBER Share your blessings ₱20,300.00
MARKETING EXPENSES ₱179,950.00
NOTE 17: RETAINERS FEE
Retainers Fee Per Month ₱5,000.00
Year Retainers Expense
2020 ₱60,000.00
2021 ₱60,000.00
2022 ₱60,000.00
2023 ₱60,000.00
2024 ₱60,000.00
NOTE 18: ACCREDITATION FEE
2020
Particulars Amount
Processing Fee ₱1,000.00
Request for Original Copy of Current Accreditation ₱200.00
Mailing Fee for Accreditation Certificate ₱165.00
Accreditation Fee ₱5,000.00
Total ₱6,365.00
NOTE 18: ACCREDITATION FEE
2020 ₱6,365.00
2021 ₱6,365.00
2022 ₱6,365.00
2023 ₱6,365.00
2024 ₱6,365.00
Year 2020 2021 2022 2023 2024

Expense ₱6,365.00 ₱6,365.00 ₱6,365.00 ₱6,365.00 ₱6,365.00
2020
Note 3: Salaries And Wages Salaries and Wages
Cost of Sales Year Salary
Employee Monthly Pay Annual Pay 2020 ₱1,440,000.00
Slaughtering Staff 1 ₱12,000.00 ₱144,000.00 2021 ₱1,977,600.00
Slaughtering Staff 5 ₱12,000.00 ₱144,000.00
Slaughtering Staff 11 ₱0.00
Total ₱120,000.00 ₱1,440,000.00
NOTE 19: PREPAID/RENT EXPENSE
Accounts 2020 2021 2022 2023 2024
Rent Expense-Van ₱432,000.00 ₱432,000.00 ₱432,000.00 ₱432,000.00 ₱432,000.00
Prepaid Expense-Land ₱178,500.00 ₱178,500.00 ₱178,500.00 ₱178,500.00 ₱178,500.00
Rent Expense ₱714,000.00 ₱714,000.00 ₱714,000.00 ₱714,000.00 ₱714,000.00
Rent per month-Van ₱36,000.00
Rent per month-Land ₱59,500.00
NOTE 4: EMPLOYEE BENEFITS
2020
Slaughtering Staff 1 ₱12,000.00 ₱1,560.00 ₱330.00 ₱100.00 ₱1,990.00

Total ₱15,600.00 ₱3,300.00 ₱1,000.00 ₱19,900.00
2021

Total ₱15,600.00 ₱3,399.00 ₱1,000.00 ₱19,999.00
2022

Total ₱15,600.00 ₱3,500.97 ₱1,000.00 ₱20,100.97
2023

Total ₱15,600.00 ₱3,606.00 ₱1,000.00 ₱20,206.00
2024

Total ₱15,600.00 ₱3,714.18 ₱1,000.00 ₱20,314.18
4: EMPLOYEE BENEFITS
2020
Christmas Bonus Holiday Pay Medical Allowance 13th Month Pay Total
Year
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00 2020
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00 2021
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00 2022
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00 2023
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00 2024
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00
₱5,000.00 ₱4,800.00 ₱10,000.00 ₱12,000.00 ₱55,680.00
₱50,000.00 ₱48,000.00 ₱100,000.00 ₱120,000.00 ₱556,800.00
2021
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80

₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱5,000.00 ₱4,944.00 ₱10,000.00 ₱12,360.00 ₱56,302.80
₱50,000.00 ₱49,440.00 ₱100,000.00 ₱123,600.00 ₱563,028.00
2022
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28

₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱5,000.00 ₱5,092.32 ₱10,000.00 ₱12,730.80 ₱56,944.28
₱50,000.00 ₱50,923.20 ₱100,000.00 ₱127,308.00 ₱569,442.84
2023
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01

₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱5,000.00 ₱5,245.09 ₱10,000.00 ₱13,112.72 ₱57,605.01
₱50,000.00 ₱52,450.90 ₱100,000.00 ₱131,127.24 ₱576,050.13
2024
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56

₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱5,000.00 ₱5,402.44 ₱10,000.00 ₱13,506.11 ₱58,285.56
₱50,000.00 ₱54,024.42 ₱100,000.00 ₱135,061.06 ₱582,855.63
Fringe Benefits Expense
₱556,800.00
₱563,028.00
₱569,442.84
₱576,050.13
₱582,855.63
NOTE 20: Maintenance Labor Expense
Maintenance Labor Expense 2020 2021 2022
Maintenance Technician per Month ₱10,388.00 ₱124,656.00 ₱124,656.00 ₱124,656.00
2023 2024
₱124,656.00 ₱124,656.00
NOTE 13: BUILDING
Description Qty Unit Unit Cost Amount
Stripping of Slaughterhouse Floor
Material
Cement 150 bags ₱250.00 ₱37,500.00
Sand 5 Sq.m. ₱350.00 ₱1,750.00
Construction of Slaughterhouse Wall
Material
Cement 150 bags ₱250.00 ₱37,500.00
Sand 4 Sq.m. ₱350.00 ₱1,400.00
Construction of Separate Wall For Hog Offal
Materials
4" CHB 150 pcs ₱10.00 ₱1,500.00
40kg. Portland cement 20 bags ₱250.00 ₱5,000.00
10mm. x 6m. RSB 15 pcs ₱156.00 ₱2,340.00
1/2" Coarse Aggregate(G1 Gravel) 1 Sq.m. ₱480.00 ₱480.00
Sand 1 Sq.m. ₱350.00 ₱350.00
Tie Wire GA. #16 2 kgs ₱35.00 ₱70.00
Construction of Dispatch Area
MAterials
4" CHB 60 pcs ₱10.00 ₱600.00
40kg. Portland cement 3 bags ₱250.00 ₱750.00
10mm. x 6m. RSB 5 pcs ₱156.00 ₱780.00
Sand 1 Sq.m. ₱350.00 ₱350.00
Tie Wire GA. #16 2 kgs ₱35.00 ₱70.00
Placement of Roofs
Materials
Corregated Roofing, Gauge 26 (0.51mm. × 320 Sq.m. ₱254.00 ₱81,280.00
2.44mm.)
3/8" x 55mm. Tek Screw 600 pcs ₱1.00 ₱600.00
3/8" x 55mm. Tek Screw Adaptor 5 pcs ₱5.00 ₱25.00
Ridge Roll (8 ft. x 0.3mm. Thick off-white coil) 8 Lengths ₱376.00 ₱3,008.00
Pre-painted Gutter GA 24(0.701mm. × 2.44m.) 10 LNM ₱175.00 ₱1,750.00
1/8" Blind Rivets 2 boxes ₱350.00 ₱700.00

Insulation Foam (50 mtrs./roll) 4 rolls ₱2,150.00 ₱8,600.00
Insulation Tape 10 pcs ₱184.00 ₱1,840.00
2"x3"x3"m. C-purlins 90 pcs ₱800.00 ₱72,000.00
Drainage
Materials
Cement 30 Bags ₱250.00 ₱7,500.00
Sand 2 Sq.m. ₱350.00 ₱700.00
2"x2"x1/4"x6m. Angle Bar 15 Lengths ₱635.00 ₱9,525.00
10mm. x 6m. RSB 20 Lengths ₱156.00 ₱3,120.00
Welding Rod 10 kgs ₱100.00 ₱1,000.00
Electrical works
Materials
3.5mm sq. THHN Copper Wire(Black/White) 2 pcs ₱3,300.00 ₱6,600.00
30mm.sq. THHN Copper Wire 50 pcs ₱330.00 ₱16,500.00
15mm. PVC Electric Pipe 10 pcs ₱145.00 ₱1,450.00
2-10 Watts LED Tube With Cover 10 pcs ₱700.00 ₱7,000.00
7 watts LED Pinlight 8 pcs ₱450.00 ₱3,600.00
Receptacle 4" White 5 pcs ₱60.00 ₱300.00
Junction Box 4x4 PVC With Cover 4 pcs ₱30.00 ₱120.00
Pull Box 6"x6" 1 pcs ₱350.00 ₱350.00
Utility Box Metal 2"x4" 4 pcs ₱70.00 ₱280.00
Cable Tie 1/2 by 10" 15 pcs ₱5.00 ₱75.00
2 Gang Switches 6 pcs ₱86.00 ₱516.00
2 Gang Industrial Weatherproof Outlets 2 pcs ₱420.00 ₱840.00
Panel Board 60 amps. Main Breaker 1-Phase 1 unit ₱3,500.00 ₱3,500.00
with 6 Branches Bolt-on Type
Terminal Log 3.5mm. 6 pcs ₱5.00 ₱30.00
15AT CB 2P 1P, 250V Bolt-on 1 pcs ₱450.00 ₱450.00
30AT CB 2P 1P, 250V Bolt-on 4 pcs ₱450.00 ₱1,800.00
Overhead Water Supply
Materials
82 Gallons Capacity Pressure Tank 1 pcs ₱10,800.00 ₱10,800.00
3/4"x6m. G.I Pipe sch.40 3 Lengths ₱395.00 ₱1,185.00
3/4" G.I Elbow 5 pcs ₱28.00 ₱140.00
1" Teflon Tape 10 rolls ₱150.00 ₱1,500.00
3/4"x1/2" G.I Tee Reducer 4 pcs ₱30.00 ₱120.00
3/4"x1/2" G.I Coupling Reducer 4 pcs ₱30.00 ₱120.00
3/4" G.I 90" Elbow 4 pcs ₱38.00 ₱152.00
3/4" G.I Male plug 2 pcs ₱24.00 ₱48.00
3/4" Gate Valve 5 pcs ₱340.00 ₱1,700.00
1/2" x 6m. G.I pipe 25 pcs ₱315.00 ₱7,875.00
1/2" x 8 G.I nipple 15 pcs ₱31.00 ₱465.00
1/2" G.I tee 15 pcs ₱50.00 ₱750.00
1/2" G.I Ball Valve 15 pcs ₱280.00 ₱4,200.00
1/2" G.I Faucet 8 pcs ₱175.00 ₱1,400.00
1/2" G.I 90 Degree Elbow 12 pcs ₱28.00 ₱336.00
1/2" G.I Male Plug 10 pcs ₱18.00 ₱180.00
1/2" Hose Adaptor 22 pcs ₱35.00 ₱770.00
Garden Hose(30m.) 3 rolls ₱1,450.00 ₱4,350.00
Garden Hose Spray Nozzle 22 pcs ₱165.00 ₱3,630.00
Hose Clip 20 pcs ₱15.00 ₱300.00
Construction Of Door Openings
Materials
4" CHB 50 pcs ₱10.00 ₱500.00
Rebars 10mm.x6m. Grade 40 8 pcs ₱216.00 ₱1,728.00
Sand 2 Sq.m. ₱350.00 ₱700.00
3/4" Gravel 2 Sq.m. ₱480.00 ₱960.00
Doors And Windows
Materials
Clean room Door 5 Sq.m. ₱9,800.00 ₱49,000.00
Flush type Solid Core Door 7 sets ₱1,749.37 ₱12,245.59
Glass Jalouise Window 4 Sq.m. ₱858.19 ₱3,432.76
2m.x2.1m. Roll-up Door 1 sets ₱15,000.00 ₱15,000.00
Door Knobs 8 pcs ₱299.00 ₱2,392.00
Door Hinges 2 sets ₱98.43 ₱196.86
Plastic Curtain 2 sets ₱1,500.00 ₱3,000.00
Waste Disposal System
Materials
4" Boulders 5 Sq.m. ₱170.00 ₱850.00
Sand 3 Sq.m. ₱350.00 ₱1,050.00
Construction of Septic Tank
Materials
Excavation 6 cu.m ₱500.00 ₱3,000.00
CHB Wall
100mm. thick CHB 146 pcs ₱10.00 ₱1,460.00
Sand 1 Sq.m. ₱350.00 ₱350.00
Reinforcing Steel 36 kg ₱48.00 ₱1,728.00
Tie Wire GA. #16 0.57 kg ₱35.00 ₱19.95
Concrete
Gravel Including Bed 3 cu.m ₱1,699.83 ₱5,099.49
Sand 2 Sq.m. ₱350.00 ₱700.00
Reinforcing Bars 150 kg ₱49.00 ₱7,350.00
Plastering Works
Sand 1 Sq.m. ₱350.00 ₱350.00
Waterproofing Works
Cementious Waterproofing 0.56 gals ₱904.00 ₱506.24
Plumbing Works
Pipes and Fittings 1 lot ₱1,250.00 ₱1,250.00
Hand Sanitation Facility
Materials
Lavatory 3 pcs ₱2,000.00 ₱6,000.00
Hand Soap Dispenser 3 pcs ₱900.00 ₱2,700.00
Hand Drier 2 pcs ₱2,800.00 ₱5,600.00
Painting Works
Materials
Davies Liquid Tile Undercoat Primer 30 gals ₱900.00 ₱27,000.00
Davies Liquid Tile Paint(White) 20 gals ₱1,200.00 ₱24,000.00
Skim Coat 15 bags ₱350.00 ₱5,250.00
Davied Liquid Tile Putty Filler 7 gals ₱700.00 ₱4,900.00
Roller 4" Cotton 5 pcs ₱70.00 ₱350.00
Cotton Roller re-fill 4" 7 pcs ₱50.00 ₱350.00
Paint Roller pan 7 pcs ₱70.00 ₱490.00
Paint Brush 2" 3 pcs ₱60.00 ₱180.00
Paint Brush 4" 3 pcs ₱50.00 ₱150.00
Masking Tape 1" 5 rolls ₱45.00 ₱225.00
Ventilation
Materials
20" Cooling Exhaust Fans With Screen 2 sets ₱5,099.00 ₱10,198.00
Construction of Comfort Rooms
4" CHB 50 pcs ₱10.00 ₱500.00
Sand 1 Sq.m. ₱350.00 ₱350.00
Construction Of Fence
Materials
4" CHB 230 pcs ₱10.00 ₱2,300.00
Sand 2 Sq.m. ₱350.00 ₱700.00
3/4" Gravel 3 Sq.m. ₱480.00 ₱1,440.00
Labor
Engineer 288 mh ₱100.00 ₱28,800.00
Foreman 288 mh ₱62.50 ₱18,000.00
Carpenter 576 mh ₱50.00 ₱28,800.00
Construction Laborer 576 mh ₱37.50 ₱21,600.00
Welder 384 mh ₱56.00 ₱21,504.00
Tacker 384 mh ₱37.50 ₱14,400.00
Equipment Service Man And Installer 192 mh ₱56.00 ₱10,752.00
Factory Overhead ₱71,928.00
Total Cost ₱825,595.89
Input VAT
4017.8571429
187.5
4017.8571429
150
160.71428571
535.71428571
250.71428571
51.428571429
37.5
7.5
64.285714286
80.357142857
83.571428571
51.428571429
37.5
7.5
8708.5714286
64.285714286
2.6785714286
322.28571429
187.5
75
921.42857143
197.14285714
7714.2857143
803.57142857
102.85714286
75
1020.5357143
334.28571429
107.14285714
707.14285714
1767.8571429
155.35714286
750
385.71428571
32.142857143
12.857142857
37.5
30
8.0357142857
55.285714286
90
375
3.2142857143
48.214285714
192.85714286
1157.1428571
126.96428571
15
160.71428571
12.857142857
12.857142857
16.285714286
5.1428571429
182.14285714
843.75
49.821428571
80.357142857
450
150
36
19.285714286
82.5
466.07142857
388.92857143
32.142857143
53.571428571
185.14285714
401.78571429
75
102.85714286
5250
1312.0275
367.79571429
1607.1428571
256.28571429
21.092142857
321.42857143
91.071428571
925.71428571
937.5
112.5
321.42857143
156.42857143
160.71428571
37.5
185.14285714
2.1375
546.37392857
75
535.71428571
787.5
133.92857143
37.5
54.24
133.92857143
642.85714286
289.28571429
600
2892.8571429
2571.4285714
562.5
525
37.5
37.5
52.5
19.285714286
16.071428571
24.107142857
1092.6428571
0
53.571428571
133.92857143
37.5
246.42857143
231.42857143
535.71428571
75
154.28571429
ACCEPTANCE AND UNLOADING OF PIGS
OPERATING COMPLETION
TIME OF
HOURS SERVICE
A maximum of
3:30 PM - 7:30 PM 2 minutes for
each hog
DESCRIPTION: Approximately it will take 4 hours to accept, unload and to transfer hogs from t
REST PERIOD IN LAIRAGE
TIME OF
HOURS SERVICE
A maximum of
4:00 PM - 2: 00 AM 10 hours for
each hog
DESCRIPTION: The rest period of each hogs inside the lairage is approximately 10 hours.
STUNNING OR ELECTRIC STUNNING
TIME OF
HOURS SERVICE
An
approximate of
2:00 AM - 2:30 AM 25 seconds for
each hog
DESCRIPTION: It will take 25 seconds for each hog to be stunned which has a total incurred ti
SHACKLING
TIME OF
HOURS SERVICE
25 seconds for
2:01 AM - 2:33 AM each hog
DESCRIPTION: For a total of 30 minutes, each hog will take 25 seconds to be shackled.
STICKING AND BLEEDING
TIME OF
HOURS SERVICE
7 minutes for
2:03 AM - 2:45 AM bleeding of
each hog
DESCRIPTION: It will take for almost 5 seconds for each hog to stick and another 7 minutes f
accumulative minutes of 7 minutes.
RINSING
TIME OF
HOURS SERVICE
20 seconds for
DESCRIPTION: After bleeding the rinsing process will only take 20 seconds for each carcass.
DESHACKLING
TIME OF
HOURS SERVICE
10 seconds for
DESCRIPTION: Approximately the deshackling time of each carcass or hanging them to chain
SCALDING AND DEHAIRING
TIME OF
HOURS SERVICE
A maximum of
2:15 AM - 2:55 AM 6 minutes for
each hog
DESCRIPTION: The scalding and dehairing process for each carcass is approximately will take
The scalding and dehairing machine can accommodate 2 hogs at a time.
GAMBRELING
TIME OF
HOURS SERVICE
15 seconds for
DESCRIPTION: The preparation time of each carcass for next operation is approximately 15 s
carcass with the gambrel.
SINGEING
TIME OF
HOURS SERVICE
A maximum of
2:19 AM - 2:59 AM 40 seconds per
hog
DESCRIPTION: It will take for about 40 seconds for each carcass to be singed for the purpose
micro-organisms and to remove excess hair. Also 2 carcasses will be accommodated in each
RIND SCRAPING
TIME OF
HOURS SERVICE
20 seconds per
2:20 AM - 3:00 AM hog
DESCRIPTION: Scraping black deposits and singed hairs will take for about 20 seconds for ea
EVISCERATION
TIME OF
HOURS SERVICE
1 minute per
2:22 AM - 3:02 AM hog
DESCRIPTION: Removal of Offal or Evisceration approximately will take 1 minute for each ca
carcasses will be put in the process at the same time.
CARCASS SPLITTING
TIME OF
HOURS SERVICE
15 seconds per
2:24 AM - 3:04 AM hog
DESCRIPTION: It will take 5 seconds for the carcass to be split and another 10 seconds to tak
accumulative time of 15 seconds.
CARCASS CLEANING
TIME OF
HOURS SERVICE
30 seconds per
2:25 AM - 3:05 AM hog
DESCRIPTION: This involves removing of visible soiling and blood stains to improve appearan
seconds per carcass.
VETERINARY INSPECTION AND QUALITY MEASUREMENTS OF CARCASSES AND OFAL AND CA
TIME OF
HOURS SERVICE
2 minutes per
2:27 AM - 3:28 AM hog
DESCRIPTION: This stage is also known as Post-mortem inspection that will take for about 2
CARCASS WEIGHING
TIME OF
HOURS SERVICE
A maximum of
2:29 AM - 3:30 AM 30 seconds per
hog
DESCRIPTION: Weighing of each carcass is approximately will take for only 30 seconds.
CARCASS CHILLING
TIME OF
HOURS SERVICE
2:30 AM - onwards 2 - 3 days

DESCRIPTION: Placing of carcass to cooler immediately after weighing will take 2 to 3 days
TRANSPORTATION OF HOG CARCASS
TIME OF
HOURS SERVICE
A maximum of
2:35 AM - onwards 30 minutes
travel time
DESCRIPTION: Approximately, travelling of hogs will take 30 minutes. This includes taking off
the truck and delivery of carcass to end user.
20 Gen. Admin
80 Service 60 Servie 20 idle
ESTIMATED NO. OF
TOTAL TIME INCURRED NO. OF HOGS HOGS ACCOMODATED
ACCOMODATED PER DAY
4 HOURS 1 HOG (per 2 minutes) 120 HOGS
o accept, unload and to transfer hogs from trucks to their designated lairage.
ESTIMATED NO. OF
ACCOMODATED PER DAY
ESTIMATED NO. OF
ACCOMODATED PER DAY
120 HOG ( per 10

10 HOURS 120 HOGS
hours)
the lairage is approximately 10 hours.
ESTIMATED NO. OF
ACCOMODATED PER DAY
1 HOG (per 25
30 minutes 120 HOGS
seconds)
g to be stunned which has a total incurred time of 30 minutes.
ESTIMATED NO. OF
ACCOMODATED PER DAY
1 HOG (per 25
30 minutes 120 HOGS
seconds)
will take 25 seconds to be shackled.
ESTIMATED NO. OF
ACCOMODATED PER DAY
20 HOG (per 7
42 minutes 120 HOGS
minutes)
r each hog to stick and another 7 minutes for the hog to bleed that tantamount to
ESTIMATED NO. OF
ACCOMODATED PER DAY
1 HOG (per 20
34 minutes 120 HOGS
seconds)
will only take 20 seconds for each carcass.
ESTIMATED NO. OF
ACCOMODATED PER DAY
1 HOG (per 10
33 minutes 120 HOGS
seconds)
e of each carcass or hanging them to chains is 33 minutes.
ESTIMATED NO. OF
ACCOMODATED PER DAY
2 HOGS (per 6
40 minutes 120 HOGS
minutes)
for each carcass is approximately will take 6 minutes for a total of 40 minutes.
odate 2 hogs at a time.
ESTIMATED NO. OF
ACCOMODATED PER DAY
40 minutes 1 HOG (per second) 120 HOGS
ss for next operation is approximately 15 seconds that includes hanging each

ESTIMATED NO. OF
ACCOMODATED PER DAY
50 minutes 2 HOGS (per second) 120 HOGS
r each carcass to be singed for the purpose of decreasing the number of adhering
2 carcasses will be accommodated in each process.
ESTIMATED NO. OF
ACCOMODATED PER DAY
hairs will take for about 20 seconds for each carcass.
ESTIMATED NO. OF
ACCOMODATED PER DAY
40 minutes 3 HOGS (per 1 minute) 120 HOGS
pproximately will take 1 minute for each carcass whereas in every minute 3
me.
ESTIMATED NO. OF
ACCOMODATED PER DAY
40 minutes 1 HOG (per 1 minute) 120 HOGS
s to be split and another 10 seconds to take off the spinal cord with an
ESTIMATED NO. OF
ACCOMODATED PER DAY
oiling and blood stains to improve appearance which will take for about 30
EMENTS OF CARCASSES AND OFAL AND CARCASS STAMPING
ESTIMATED NO. OF
ACCOMODATED PER DAY
2 HOGS (per 2
1 hour 120 HOGS
minutes)
ortem inspection that will take for about 2 minutes for each hog.
ESTIMATED NO. OF
ACCOMODATED PER DAY
2 HOGS (per 2
30 minutes 120 HOGS
minutes)
imately will take for only 30 seconds.
ESTIMATED NO. OF
ACCOMODATED PER DAY
It depends with the 17.5% of hogs

discretion of the 21 HOGS
slaughtered
customer.
iately after weighing will take 2 to 3 days
ESTIMATED NO. OF
ACCOMODATED PER DAY
It depends with the

distance of the market 82.5% of hogs 99 HOGS
from the slaughtered
slaughterhouse.
will take 30 minutes. This includes taking off carcass to cooler, placing carcass to
15

Chapter Six (Financial Statement of Sfacino Slaughterhouse)

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Chapter Six (Financial Statement of Sfacino Slaughterhouse)

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GLAMARR COMPANY

Statement of Financial Position

₱378,217.35 ₱392,542.39 ₱413,334.96 ₱404,796.04

₱1,956,871.26 ₱3,102,597.86 ₱4,300,140.23 ₱5,461,360.68

₱262,598.46 ₱268,289.05 ₱276,337.73 ₱284,627.86

₱750,773.39 ₱600,773.39 ₱450,773.39 ₱300,773.39

₱2,404,279.41 ₱3,649,348.25 ₱4,769,894.04 ₱5,951,115.09

Unit Unit Cost Amount

bags ₱250.00 ₱37,500.00

pcs ₱10.00 ₱1,500.00

pcs ₱10.00 ₱600.00

Sq.m. ₱254.00 ₱81,280.00

Bags ₱250.00 ₱7,500.00

pcs ₱3,300.00 ₱6,600.00

pcs ₱10,800.00 ₱10,800.00

pcs ₱10.00 ₱500.00

Sq.m. ₱9,800.00 ₱49,000.00

Sq.m. ₱170.00 ₱850.00

cu.m ₱500.00 ₱3,000.00

pcs ₱10.00 ₱1,460.00

cu.m ₱1,699.83 ₱5,099.49

bags ₱250.00 ₱1,250.00

gals ₱904.00 ₱506.24

lot ₱1,250.00 ₱1,250.00

pcs ₱2,000.00 ₱6,000.00

gals ₱900.00 ₱27,000.00

sets ₱5,099.00 ₱10,198.00

pcs ₱10.00 ₱500.00

pcs ₱10.00 ₱2,300.00

pcs ₱3,068.00 ₱6,136.00

pcs ₱2,000.00 ₱14,000.00

Trend Analysis 2020

₱378,217.35 ₱392,542.39 ₱413,334.96

₱770,556.16 ₱743,036.30 ₱715,516.44

₱93,285.30 ₱96,083.86 ₱98,966.38

₱750,773.39 ₱600,773.39 ₱450,773.39

₱2,404,279.41 ₱3,649,348.25 ₱4,769,894.04

Horizontal Analysis(2021-2022) Horizontal Analysis(2022-2023) Horizontal Analysis(2023-2024)

3.79% 5.30% -2.07%

-3.57% -3.70% -3.85%

51.79% 30.71% 24.76%

6.87% 4.56% 5.27%

Trend Analysis 2021 Trend Analysis 2022 Trend Analysis 2024

132.72% 137.75% 145.05%

270.40% 260.74% 251.09%

32.74% 33.72% 34.73%

263.46% 210.82% 158.18%

843.70% 1280.61% 1673.83%

9.52% 9.88% 10.41%

19.40% 18.71% 18.02%

2.35% 2.42% 2.49%

18.90% 15.13% 11.35%

60.54% 91.89% 120.11%

₱101,935.37 Payback Period Capital 2941346.492

2020 2021 2022

₱100,000.00 ₱100,000.00 ₱100,000.00 ₱100,000.00

₱92,697.53 ₱95,478.45 ₱98,342.81 ₱101,293.09

₱9,139,896.76 ₱9,255,484.04 ₱9,389,669.08

₱117,412.28 ₱186,155.87 ₱258,008.41

₱210,000.00 ₱210,000.00 ₱350,000.00

₱378,217.35 ₱392,542.39 ₱413,334.96

SALARIES AND WAGES ₱1,440,000.00

Machineries & Equipments Unit Cost Qty Book Value

87% ₱151.00 ₱208,157.18 43800 ₱47.52 ₱80.01