Total Project Cost

Particulars Quantity
Permits and Licences
Name Reservation and Verification
Notarization of the Business Application
Registration of Article of Partnership
Registration of Brand and Logo
Barangay Clearance
Community Tax Certificate
Business Permit/Mayors Permit
Business Plate Registration Fee
Sanitary Inspection Fee
Fire Inspection Fee
Plumbing Inspection
Mechanical Inspection Fee
Electrical Inspection Fee
Garbage Collection Fee
Environmental Fee
Building Inspection Fee
Business Permit
Registration BIR
Documentary stamp tax reform
TOTAL
Salary & Wages
Accountant 1
General Manager 1
HR and Admin 1
Production Manager 1
Production machine Operator 2
Sales and Marketing 1
Security Guard 2
Utility 1
Delivery Worker 1
Packaging worker 2
TOTAL
Advertising
Signage 4
Tarpaulin 1
Business Card 300
Panaflex 1
Website 1
TOTAL
Utilities
Water 6
Electricity
Internet Connection & Telephone bill
TOTAL
Office Equipments
Airconditioner 1
Computer 5
Printer 1
Projector 1
Telephone 1
Biometrics 1
Water Dispenser 1
TOTAL
Office Supplies
Ballpen 1
Binder Clip 1
Bond Paper 1
Bond Paper A4 1
Calculator 1
Envelope 1 Dozen 1
Fastener 1
Paper Clips 1
Pencil 1
Printer Ink 1
Puncher 1
Receipt 24
Record Book 12
Scissor 1
Staple per box 1
Stapler 1
TOTAL
Janitorial Supplies
Albatross Scented Gel 2
Broom 1
Buckets 1
Carpet 1
Dishwashing Liquid 2
Dust pan 1
Handsoap 12
Mop 1
Pitcher 1
Tissue 2
Toilet Bowl Cleaner 2
Trashbags 2
Trashcan 2
TOTAL
Machineries
Auto Hydraulic Paper Plate Machine 1
Waste Paper Recycling Machine 1
TOTAL
Transportation Equipment
Delivery Truck 1
TOTAL
Production Supplies
Packaging Tape 1
Primary Packaging (Small box) 1
Secondary Packaging (Big box) 1
Aluminum Foil 1
Coconut coir 1
Soda Ash 1
Waste Paper 1
TOTAL
Furnitures and Fixtures
Ceiling Fan 2
Chair 12
Conference Table 1
Dining table 1
Emergency Light 2
Exhaust Fan 2
File Cabinet 4 cubes 1
Fluorescent Light 8
long metallic chair 1
Office Chair 5
Office Table 5
Stools 2
Wall clock 2
Fire Extinguisher 2
Generator 1
CCTV Monitor 1
(CCTV) Camera 2
TOTAL
Building
250
TOTAL
Rent

TOTAL
Transportation

TOTAL
Total Project Cost
 Total Project Cost
Unit Unit Cost Price

₱ 250.00 ₱ 250.00
₱ 50.00 ₱ 50.00
₱ 4,800.00 ₱ 4,800.00
₱ 10,000.00 ₱ 10,000.00
₱ 500.00 ₱ 500.00
₱ 500.00 ₱ 500.00
₱ 500.00 ₱ 500.00
₱ 200.00 ₱ 200.00
₱ 1,800.00 ₱ 1,800.00
₱ 2,000.00 ₱ 2,000.00
₱ 1,500.00 ₱ 1,500.00
₱ 2,400.00 ₱ 2,400.00
₱ 1,400.00 ₱ 1,400.00
₱ 1,500.00 ₱ 1,500.00
₱ 1,000.00 ₱ 1,000.00
₱ 1,500.00 ₱ 1,500.00
₱ 10,000.00 ₱ 10,000.00
₱ 615.00 ₱ 615.00
₱ 125.00 ₱ 125.00
₱ 40,640.00

₱ 12,980.00 ₱ 62,891.05
₱ 14,982.00 ₱ 81,259.95
₱ 12,980.00 ₱ 62,891.05
₱ 12,980.00 ₱ 62,891.05
₱ 21,604.00 ₱ 107,486.90
₱ 12,980.00 ₱ 62,891.05
₱ 21,604.00 ₱ 107,486.90
₱ 10,802.00 ₱ 53,743.45
₱ 10,802.00 ₱ 53,743.45
₱ 21,604.00 ₱ 107,486.90
₱ 762,771.75

pcs ₱ 250.00 ₱ 1,000.00

pc ₱ 550.00 ₱ 550.00
pcs ₱ 3.00 ₱ 900.00
pc ₱ 6,000.00 ₱ 6,000.00
month ₱ 1,000.00 ₱ 1,000.00
₱ 9,450.00

months ₱ 2,580.00 ₱ 15,480.00

₱ 3,000.00 ₱ 18,000.00
 ₱ 1,899.00 ₱ 11,394.00
₱ 44,874.00

pc ₱ 9,000.00 ₱ 9,000.00
pc ₱ 4,995.00 ₱ 4,995.00
pc ₱ 1,495.00 ₱ 1,495.00
pc ₱ 1,399.00 ₱ 1,399.00
pc ₱ - ₱ -
pc ₱ 1,300.00 ₱ 1,300.00
pc ₱ 2,490.00 ₱ 2,490.00
₱ 20,679.00

pc ₱ 100.00 ₱ 100.00
pc ₱ 150.00 ₱ 150.00
pc ₱ 165.00 ₱ 165.00
pc ₱ 165.00 ₱ 165.00
pc ₱ 35.00 ₱ 35.00
pc ₱ 112.50 ₱ 112.50
pc ₱ 35.00 ₱ 35.00
pc ₱ 16.00 ₱ 16.00
pc ₱ 100.00 ₱ 100.00
pc ₱ 295.00 ₱ 295.00
pc ₱ 35.00 ₱ 35.00
pc ₱ 15.00 ₱ 360.00
pc ₱ 55.00 ₱ 660.00
pc ₱ 20.00 ₱ 20.00
pc ₱ 25.00 ₱ 25.00
pc ₱ 20.00 ₱ 20.00
₱ 2,293.50

pc ₱ 119.00 ₱ 238.00
pc ₱ 150.00 ₱ 150.00
pc ₱ 120.00 ₱ 120.00
pc ₱ 238.90 ₱ 238.90
pc ₱ 80.00 ₱ 160.00
pc ₱ 50.00 ₱ 50.00
pc ₱ 65.00 ₱ 780.00
pc ₱ 380.00 ₱ 380.00
pc ₱ 99.00 ₱ 99.00
pc ₱ 330.00 ₱ 660.00
pc ₱ 149.00 ₱ 298.00
pc ₱ 40.00 ₱ 80.00
pc ₱ 185.00 ₱ 370.00
₱ 3,623.90
pc ₱ 85,000.00 ₱ 85,000.00
pc ₱ 200,000.00 ₱ 350,000.00
₱ 435,000.00

pc ₱ 700,000.00 ₱ 700,000.00
₱ 700,000.00

box (45 pcs) ₱ 450.00 ₱ 900.00

bundle (100 pcs) ₱ 1,000.00 ₱ 41,800.00
bundle (100 pcs) ₱ 1,000.00 ₱ 18,000.00
box (100 pcs) ₱ 1,000.00 ₱ 12,540.00
sack (1 kg) ₱ 15.00 ₱ 8,062.20
sack (1 kg) ₱ 15.00 ₱ 1,881.00
sack (1 kg) ₱ 5.00 ₱ 570.00
₱ 83,753.20

pcs ₱ 1,200.00 ₱ 2,400.00

pcs ₱ 1,100.00 ₱ 13,200.00
pc ₱ 5,000.00 ₱ 5,000.00
pc ₱ 2,200.00 ₱ 2,200.00
pcs ₱ 1,000.00 ₱ 2,000.00
pcs ₱ 1,500.00 ₱ 3,000.00
pcs ₱ 3,000.00 ₱ 3,000.00
pcs ₱ 190.00 ₱ 1,520.00
pc ₱ 1,500.00 ₱ 1,500.00
pcs ₱ 1,300.00 ₱ 6,500.00
pcs ₱ 2,000.00 ₱ 10,000.00
pcs ₱ 200.00 ₱ 400.00
pcs ₱ 100.00 ₱ 200.00
pcs ₱ 1,000.00 ₱ 2,000.00
pc ₱ 5,000.00 ₱ 5,000.00
pc ₱ 3,099.00 ₱ 3,099.00
pcs ₱ 1,100.00 ₱ 2,200.00
₱ 63,219.00

sqm ₱ 5,000.00 ₱ 1,250,000.00

₱ 1,250,000.00

₱ 30,000.00 ₱ 180,000.00
₱ 180,000.00

₱ 37.07 ₱ 222.42
₱ 222.42
₱ 3,596,526.77
₱ 1,403,473.23
 Permits and Licences
2020 2021 2022
Name Reservation and Verification ₱ 250.00 ₱ - ₱ -
Notarization of the Business Application ₱ 50.00 ₱ - ₱ -
Registration of Article of Partnership ₱ 4,800.00 ₱ - ₱ -
Registration of Brand and Logo ₱ 10,000.00 ₱ - ₱ -
Barangay Clearance ₱ 500.00 ₱ 500.00 ₱ 500.00
Community Tax Certificate ₱ 500.00 ₱ 500.00 ₱ 500.00
Business Permit/Mayors Permit ₱ 500.00 ₱ 500.00 ₱ 500.00
Business Plate Registration Fee ₱ 200.00 ₱ 200.00 ₱ 200.00
Sanitary Inspection Fee ₱ 1,800.00 ₱ 1,800.00 ₱ 1,800.00
Fire Inspection Fee ₱ 2,000.00 ₱ 2,000.00 ₱ 2,000.00
Plumbing Inspection ₱ 1,500.00 ₱ 1,500.00 ₱ 1,500.00
Mechanical Inspection Fee ₱ 2,400.00 ₱ 2,400.00 ₱ 2,400.00
Electrical Inspection Fee ₱ 1,400.00 ₱ 1,400.00 ₱ 1,400.00
Garbage Collection Fee ₱ 1,500.00 ₱ 1,500.00 ₱ 1,500.00
Environmental Fee ₱ 1,000.00 ₱ 1,000.00 ₱ 1,000.00
Building Inspection Fee ₱ 1,500.00 ₱ 1,500.00 ₱ 1,500.00
Business Permit ₱ 10,000.00 ₱ 10,500.00 ₱ 11,000.00
Registration BIR ₱ 615.00 ₱ - ₱ -
Documentary stamp tax reform ₱ 125.00 ₱ - ₱ -
Total Permits and Licenses Expense ₱ 40,640.00 ₱ 25,300.00 ₱ 25,800.00
 Employee No. of Employee Regular Rate
Accountant 1 590.00
General Manager 1 681.00
HR and Admin 1 590.00
Production Manager 1 590.00
Production machine Operator 2 491.00
Sales and Marketing 1 590.00
Security Guard 2 491.00
Utility 1 491.00
Delivery Worker 1 491.00
Packaging worker 2 491.00
TOTAL 13 5496.00

BIR Tax Table as of January 1, 2018 -

Monthly 1 2
Compensation Level 20,833 and below 20,833
Prescribed minimum Withholding tax 0 0.0 + 20% over CL

BIR Tax Table as of January 1, 2018 - December 31, 2022

Over But not over Tax
- 20833.00 0.00
20833.00 33333.00 0.00
33333.00 66667.00 2500.00
66667.00 166667.00 10833.33
166667.00 666667.00 40833.33
666667.00 - 200833.33

MONTHLY GROSS PAY

Less: Nontaxable deductions:

Total Contribution

Monthly taxable net pay

No. of Months
Estimated annual net taxable pay
Less: Personal Exemption
Net Taxable Compensation Income

Income Tax on P12,980

Excess:
Estimated Annual Income Tax
 Salary & Wages
Monthly Salary Annual Gross Pay SSS
12980.00 155760.00 520.00
14982.00 179784.00 600.00
12980.00 155760.00 520.00
12980.00 155760.00 520.00
21604.00 259248.00 880.00
12980.00 155760.00 520.00
21604.00 259248.00 880.00
10802.00 129624.00 440.00
10802.00 129624.00 440.00
21604.00 259248.00 440.00
153318.00 1839816.00 5760.00

BIR Tax Table as of January 1, 2018 - December 31, 2022

3 4 5
33,333 66,667 166,667
2,500.00 + 25% over CL 10,833.33 + 30% over CL 40, 833.33 + 32% over CL

8 - December 31, 2022

Plus Of excess over
0 0.00
20% 20833.00
25% 33333.00
30% 66667.00
32% 166667.00
35% 666667.00

S PAY
12,980

958
958
12,022
12
144,263

144,263

-
49,049
49,049
 Salary & Wages
Philhealth PAG IBIG Total Contribution
178.48 259.6 958.08
206.00 299.64 1105.64
178.48 259.6 958.08
178.48 259.6 958.08
297.06 432.08 1609.14
178.48 259.6 958.08
297.06 432.08 1609.14
148.53 216.04 804.57
148.53 216.04 804.57
297.06 432.08 1169.14
2108.12 3066.36 10934.48

6
666,667
200,833.33 +35% over CL
13th month pay Taxable income Tax Due
12980.00 155760.00 29977.899
14982.00 179784.00 17264.1056
12980.00 155760.00 29977.899
12980.00 155760.00 29977.899
21604.00 259248.00 44274.198
12980.00 155760.00 29977.899
21604.00 259248.00 44274.198
10802.00 129624.00 22137.099
10802.00 129624.00 22137.099
21604.00 259248.00 44274.198
153318.00 1839816.00 314272.49
Annual Net Pay
125782.10 1111459.41
162519.89 555729.705 414084.10 207042.048
125782.10
125782.10 62891.0505
214973.80 81259.9472
125782.10 62891.0505
214973.80 62891.0505
107486.90 107486.901
107486.90 62891.0505
214973.80 107486.901
1525543.51 53743.4505
53743.4505
107486.901
762771.7532
 Advertising
QTY Unit
Signage 4 pcs
Tarpaulin 1 pc
Business Card 300 pcs
Panaflex 1 pc
Website 1 month
TOTAL
 Advertising
Cost Total Cost 2020 2021 2022
₱ 250.00 ₱ 1,000.00 ₱ 1,000.00 ₱ - ₱ -
₱ 550.00 ₱ 550.00 ₱ 550.00 ₱ - ₱ -
₱ 3.00 ₱ 900.00 ₱ 900.00 ₱ - ₱ 900.00
₱ 6,000.00 ₱ 6,000.00 ₱ 6,000.00 ₱ - ₱ -
₱ 1,000.00 ₱ 1,000.00 ₱ 6,000.00 ₱ 12,000.00 ₱ 12,000.00
₱ 9,450.00 ₱ 14,450.00 ₱ 12,000.00 ₱ 12,900.00
 January February March April May
Water ₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00
Electricity ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00

Internet
Connection &
Telephone bill ₱ 1,899.00 ₱ 1,899.00 ₱ 1,899.00 ₱ 1,899.00 ₱ 1,899.00
TOTAL ₱ 7,479.00 ₱ 7,479.00 ₱ 7,479.00 ₱ 7,479.00 ₱ 7,479.00
 Utilities
June July August September October November
₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00
₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00

₱ 1,899.00 ₱ 1,899.00 ₱ 1,899.00 ₱ 1,899.00 ₱ 1,899.00 ₱ 1,899.00

₱ 7,479.00 ₱ 7,479.00 ₱ 7,479.00 ₱ 7,479.00 ₱ 7,479.00 ₱ 7,479.00
 December TOTAL 2020 2021 2022
₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00 ₱ 2,580.00
₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00 ₱ 3,000.00

₱ 1,899.00 ₱ 22,788.00 ₱ 11,394.00 ₱ 22,788.00 ₱ 22,788.00

₱ 7,479.00 ₱ 28,368.00 ₱ 16,974.00 ₱ 28,368.00 ₱ 28,368.00
 Office Equipment
Office Equipment Quantity Price
Airconditioner 1 pc ₱ 9,000.00
Computer 5 pc ₱ 4,995.00
Printer 1 pc ₱ 1,495.00
Projector 1 pc ₱ 1,399.00
Telephone 1 pc ₱ -
Biometrics 1 pc ₱ 1,300.00
Water Dispenser 1 pc ₱ 2,490.00
TOTAL

Office Supplies
Office Supplies Quantity Price
Ballpen 1 box ₱ 100.00
Binder Clip 1 box ₱ 150.00
Bond Paper 1 box ₱ 165.00
Bond Paper A4 1 box ₱ 165.00
Calculator 1 pc ₱ 35.00
Envelope 1 Dozen 1 box ₱ 112.50
Fastener 1 box ₱ 35.00
Paper Clips 1 box ₱ 16.00
Pencil 1 box ₱ 100.00
Printer Ink 1 pc ₱ 295.00
Puncher 1 pc ₱ 35.00
Receipt 24 pc ₱ 15.00
Record Book 12 pc ₱ 55.00
Scissor 1 pc ₱ 20.00
Staple per box 1 box ₱ 25.00
Stapler 1 pc ₱ 20.00
TOTAL

Janitorial Supplies
Janitorial Supplies Quantity Price
Albatross Scented Gel 2 pc ₱ 119.00
Broom 1 pc ₱ 150.00
Buckets 1 pc ₱ 120.00
Carpet 1 pc ₱ 238.90
Dishwashing Liquid 2 pc ₱ 80.00
Dust pan 1 pc ₱ 50.00
Handsoap 12 pc ₱ 65.00
Mop 1 pc ₱ 380.00
Pitcher 1 pc ₱ 99.00
Tissue 2 box ₱ 330.00
Toilet Bowl Cleaner 2 pc ₱ 149.00
Trashbags 2 bag ₱ 40.00
Trashcan 2 pc ₱ 185.00
TOTAL

Production Equipment
Machineries Quantity Price
Auto Hydraulic Paper Plate 1 pc ₱ 85,000.00
Machine
Waste Paper Recycling 1 pc ₱ 200,000.00
Machine
TOTAL

Transportation Equipment
Transportation Equipment Quantity Price
Delivery Truck 1 pc ₱ 700,000.00
TOTAL

Production Supplies
Supplies Quantity Unit Price
Packaging Tape 1 box (45 pcs) ₱ 450.00
Primary Packaging (Small box) 1 bundle (200 pcs) ₱ 1,000.00
Secondary Packaging (Big box) 1 bundle (100 pcs) ₱ 1,000.00
Aluminum Foil 1 box (100 pcs) ₱ 1,000.00
Coconut coir 1 sack (1 kg) ₱ 15.00
Soda Ash 1 sack (1 kg) ₱ 15.00
Waste Paper 1 sack (1 kg) ₱ 5.00
TOTAL

Grand Total ₱ 331,576.40 ₱ 4,487.49 ₱ 4,624.29

Delivery Equipment ₱ 700,000.00

quipment
Total Cost 2020 2021 2022
₱ 9,000.00 ₱ 9,000.00 ₱ - ₱ -
₱ 24,975.00 ₱ 24,975.00 ₱ - ₱ -
₱ 1,495.00 ₱ 1,495.00 ₱ - ₱ -
₱ 1,399.00 ₱ 1,399.00 ₱ - ₱ -
₱ - ₱ - ₱ - ₱ -
₱ 1,300.00 ₱ 1,300.00 ₱ - ₱ -
₱ 2,490.00 ₱ 2,490.00 ₱ - ₱ -
₱ 40,659.00 ₱ 40,659.00 ₱ - ₱ -

upplies
Total Cost 2020 2021 2022
₱ 100.00 ₱ 100.00 ₱ 102.00 ₱ 102.00
₱ 150.00 ₱ 150.00 ₱ 153.00 ₱ 153.00
₱ 165.00 ₱ 165.00 ₱ 168.30 ₱ 168.30
₱ 165.00 ₱ 165.00 ₱ 168.30 ₱ 168.30
₱ 35.00 ₱ 35.00 ₱ - ₱ -
₱ 112.50 ₱ 112.50 ₱ 114.75 ₱ 114.75
₱ 35.00 ₱ 35.00 ₱ 35.70 ₱ 35.70
₱ 16.00 ₱ 16.00 ₱ 16.32 ₱ 16.32
₱ 100.00 ₱ 100.00 ₱ 102.00 ₱ 102.00
₱ 295.00 ₱ 295.00 ₱ 300.90 ₱ 300.90
₱ 35.00 ₱ 35.00 ₱ - ₱ -
₱ 360.00 ₱ 360.00 ₱ 367.20 ₱ 367.20
₱ 660.00 ₱ 660.00 ₱ 673.20 ₱ 660.00
₱ 20.00 ₱ 20.00 ₱ - ₱ -
₱ 25.00 ₱ 25.00 ₱ 25.50 ₱ 25.50
₱ 20.00 ₱ 20.00 ₱ - ₱ -
₱ 2,293.50 ₱ 2,293.50 ₱ 2,227.17 ₱ 2,213.97

Supplies
Total Cost 2020 2021 2022
₱ 238.00 ₱ 238.00 ₱ 242.76 ₱ 242.76
₱ 150.00 ₱ 150.00 ₱ - ₱ 150.00
₱ 120.00 ₱ 120.00 ₱ - ₱ -
₱ 238.90 ₱ 238.90 ₱ - ₱ -
₱ 160.00 ₱ 160.00 ₱ 163.20 ₱ 163.20
₱ 50.00 ₱ 50.00 ₱ - ₱ -
₱ 780.00 ₱ 780.00 ₱ 795.60 ₱ 795.60
₱ 380.00 ₱ 380.00 ₱ - ₱ -
₱ 99.00 ₱ 99.00 ₱ - ₱ -
₱ 660.00 ₱ 660.00 ₱ 673.20 ₱ 673.20
₱ 298.00 ₱ 298.00 ₱ 303.96 ₱ 303.96
₱ 80.00 ₱ 80.00 ₱ 81.60 ₱ 81.60
 ₱ 370.00 ₱ 370.00 ₱ - ₱ -
₱ 3,623.90 ₱ 3,623.90 ₱ 2,260.32 ₱ 2,410.32

Equipment
Total Cost 2020 2021 2022
₱ 85,000.00 ₱ 85,000.00 ₱ - ₱ -

₱ 200,000.00 ₱ 200,000.00 ₱ - ₱ -

₱ 285,000.00 ₱ 285,000.00 ₱ - ₱ -

on Equipment
Total Cost 2020 2021 2022
₱ 700,000.00 ₱ - ₱ - ₱ -
₱ 700,000.00 ₱ - ₱ - ₱ -

n Supplies
Total Cost 2020 2021 2022
₱ 450.00 ₱ 900.00 ₱ 1,350.00 ₱ 1,350.00
₱ 1,000.00 ₱ 41,800.00 ₱ 504,000.00 ₱ 504,000.00 41.8
₱ 1,000.00 ₱ 18,000.00 ₱ 36,000.00 ₱ 36,000.00
₱ 1,000.00 ₱ 12,540.00 ₱ 84,000.00 ₱ 84,000.00 418
₱ 15.00 ₱ 8,062.20 ₱ 2,520.00 ₱ 2,520.00 363.478260869565
₱ 15.00 ₱ 1,881.00 ₱ 15,660.00 ₱ 15,660.00
₱ 5.00 ₱ 570.00 ₱ 1,140.00 ₱ 1,140.00
₱ 3,485.00 ₱ 83,753.20 ₱ 644,670.00 ₱ 644,670.00
55.7333333
270

83.6 501.6
4.18

38
 Furnitures and Fixtures
Furnitures and Fixtures Quantity Unit Price Total Cost
Ceiling Fan 2 pcs ₱ 1,200.00 ₱ 2,400.00
Chair 12 pcs ₱ 1,100.00 ₱ 13,200.00
Conference Table 1 pc ₱ 5,000.00 ₱ 5,000.00
Dining table 1 pc ₱ 2,200.00 ₱ 2,200.00
Emergency Light 2 pcs ₱ 1,000.00 ₱ 2,000.00
Exhaust Fan 2 pcs ₱ 1,500.00 ₱ 3,000.00
File Cabinet 4 cubes 1 pcs ₱ 3,000.00 ₱ 3,000.00
Fluorescent Light 8 pcs ₱ 190.00 ₱ 1,520.00
long metallic chair 1 pc ₱ 1,500.00 ₱ 1,500.00
Office Chair 5 pcs ₱ 1,300.00 ₱ 6,500.00
Office Table 5 pcs ₱ 2,000.00 ₱ 10,000.00
Stools 2 pcs ₱ 200.00 ₱ 400.00
Wall clock 2 pcs ₱ 100.00 ₱ 200.00
Fire Extinguisher 2 pcs ₱ 1,000.00 ₱ 2,000.00
Generator 1 pc ₱ 5,000.00 ₱ 5,000.00
CCTV Monitor 1 pc ₱ 3,099.00 ₱ 3,099.00
(CCTV) Camera 2 pcs ₱ 1,100.00 ₱ 2,200.00
TOTAL ₱ 63,219.00
 2020 2021 2022
₱ 2,400.00 ₱ - ₱ -
₱ 13,200.00 ₱ - ₱ -
₱ 5,000.00 ₱ - ₱ -
₱ 2,200.00 ₱ - ₱ -
₱ 2,000.00 ₱ - ₱ -
₱ 3,000.00 ₱ - ₱ -
₱ 3,000.00 ₱ - ₱ -
₱ 1,520.00 ₱ 1,550.40 ₱ 1,550.40
₱ 1,500.00 ₱ - ₱ -
₱ 6,500.00 ₱ - ₱ -
₱ 10,000.00 ₱ - ₱ -
₱ 400.00 ₱ - ₱ -
₱ 200.00 ₱ - ₱ -
₱ 2,000.00 ₱ - ₱ -
₱ 5,000.00 ₱ - ₱ -
₱ 3,099.00 ₱ - ₱ -
₱ 2,200.00 ₱ - ₱ -
₱ 63,219.00 ₱ 1,550.40 ₱ 1,550.40
 Rent Expense
Monthly Total Cost 2020 2021
Rent ₱ 30,000.00 ₱ 360,000.00 ₱ 180,000.00 ₱ 360,000.00
TOTAL ₱ 360,000.00 ₱ 180,000.00 ₱ 360,000.00

Building
Building Cost (sqm) Quantity Unit Total cost 2020
₱ 5,000.00 250 sqm ₱ 1,250,000.00 ₱ 1,250,000.00
TOTAL ₱ 1,250,000.00 ₱ 1,250,000.00

Party Expense
Price Total 2020 2021
Christmas Party ₱ 5,000.00 ₱ 5,000.00 ₱ 5,000.00 ₱ 5,000.00
TOTAL ₱ 5,000.00 ₱ 5,000.00 ₱ 5,000.00
 2022
₱ 360,000.00
₱ 360,000.00

2021 2022
₱ - ₱ -
₱ - ₱ -

2022
₱ 5,000.00
₱ 5,000.00
 Transportation Expense
Municipality km driven Quantity Unit
Gasoline Kawit 2.8 70 liters
Noveleta 3.2
Cavite 19.9
Rosario 6.7
TOTAL 32.6
on Expense
Cost per Unit Total Cost 2020 2021 2022
42.65 ₱ 15.23 ₱ 91.39 ₱ 182.79 ₱ 182.79
₱ 13.33 ₱ 79.97 ₱ 159.94 ₱ 159.94
₱ 2.14 ₱ 12.86 ₱ 25.72 ₱ 25.72
₱ 6.37 ₱ 38.19 ₱ 76.39 ₱ 76.39
₱ 37.07 ₱ 222.41 ₱ 444.83 ₱ 444.83
 Schedule 20.Dep
Quantity Unit
Delivery Truck 1 pc
Auto Hydraulic Paper Plate
Machine 1 pc
Waste Paper Recycling
Machine 1 pc
Airconditioner 1 pc
Computer 5 pc
Printer 1 pc
Projector 1 pc
Biometrics 1 pc
Water Dispenser 1 pc
CCTV Monitor 1 pc
CCTV Camera 2 pc
Ceiling Fan 2 pc
Generator 1 pc
Chair 12 pc
Conference Table 1 pc
Dining table 1 pc
Emergency Light 2 pc
Exhaust Fan 2 pc
File Cabinet 4 cubes 1 pc
long metallic chair 1 pc
Office Chair 5 pc
Office Table 5 pc
Stools 2 pc
Building
TOTAL 51 pc

Grand total
 Schedule 20.Depreciation
Unit Cost Total Price Salvage Value
₱ 830,500.00 ₱ 830,500.00 ₱ 83,050.00

₱ 85,000.00 ₱ 85,000.00 ₱ 8,500.00

₱ 350,000.00 ₱ 350,000.00 ₱ 35,000.00

₱ 9,000.00 ₱ 9,000.00 ₱ 900.00
₱ 4,995.00 ₱ 24,975.00 ₱ 2,497.50
₱ 1,495.00 ₱ 1,495.00 ₱ 149.50
₱ 1,399.00 ₱ 1,399.00 ₱ 139.90
₱ 1,300.00 ₱ 1,300.00 ₱ 130.00
₱ 2,490.00 ₱ 2,490.00 ₱ 249.00
₱ 3,099.00 ₱ 3,099.00 ₱ 309.90
₱ 1,100.00 ₱ 2,200.00 ₱ 220.00
₱ 1,200.00 ₱ 2,400.00 ₱ 240.00
₱ 5,000.00 ₱ 5,000.00 ₱ 500.00
₱ 1,100.00 ₱ 13,200.00 ₱ 1,320.00
₱ 5,000.00 ₱ 5,000.00 ₱ 500.00
₱ 2,200.00 ₱ 2,200.00 ₱ 220.00
₱ 1,000.00 ₱ 2,000.00 ₱ 200.00
₱ 1,500.00 ₱ 3,000.00 ₱ 300.00
₱ 3,000.00 ₱ 3,000.00 ₱ 300.00
₱ 1,500.00 ₱ 1,500.00 ₱ 150.00
₱ 1,300.00 ₱ 6,500.00 ₱ 650.00
₱ 2,000.00 ₱ 10,000.00 ₱ 1,000.00
₱ 200.00 ₱ 400.00 ₱ 40.00
₱ 1,250,000.00 ₱ 1,250,000.00 ₱ 125,000.00
₱ 1,315,378.00 ₱ 2,615,658.00 ₱ 261,565.80
Useful Life Depreciation Cost
10 ₱ 74,745.00

10 ₱ 7,650.00

10 ₱ 31,500.00
10 ₱ 810.00
5 ₱ 4,495.50
5 ₱ 269.10
10 ₱ 125.91
5 ₱ 234.00
5 ₱ 448.20
5 ₱ 557.82
5 ₱ 396.00
5 ₱ 432.00
10 ₱ 450.00
10 ₱ 1,188.00
10 ₱ 450.00
10 ₱ 198.00
10 ₱ 180.00
5 ₱ 540.00
10 ₱ 270.00
10 ₱ 135.00
10 ₱ 585.00
10 ₱ 900.00
10 ₱ 36.00
10 ₱ 112,500.00
200 ₱ 239,095.53

₱ 239,095.53 ₱ 120,277.71
₱ 6,317.82
₱ 112,500.00
Partner's Equity
For the Year

Beginning Balance/Capital 5000000

Net Earnings 738,875.86
Interest gained from Bank
Ending Balance December 2020 5,738,875.86
 Repair & Maintenance
Repair & Maintenance Cost per Maintenance Quantity
Delivery Truck ₱ 500.00 1
Auto Hydraulic Paper Plate ₱ 500.00 1
Machine
₱ 500.00 1
Waste Paper Recycling Machine
Airconditioner ₱ 100.00 1
Computer ₱ 200.00 5
Biometrics ₱ 50.00 1
Water Dispenser ₱ 100.00 1
CCTV Camera ₱ 200.00 2
Ceiling Fan ₱ 150.00 2
Exhaust Fan ₱ 150.00 2
TOTAL ₱ 1,000.00 17
Maintenance
TOTAL COST PER YEAR 2020 2021 2022
₱ 3,000.00 ₱ - ₱ 3,000.00 ₱ 3,000.00
₱ 3,000.00
₱ - ₱ 3,000.00 ₱ 3,000.00
₱ 3,000.00
₱ - ₱ 3,000.00 ₱ 3,000.00
₱ 600.00 ₱ - ₱ 600.00 ₱ 600.00
₱ 6,000.00 ₱ - ₱ 6,000.00 ₱ 6,000.00
₱ 300.00 ₱ - ₱ 300.00 ₱ 300.00
₱ 600.00 ₱ - ₱ 600.00 ₱ 600.00
₱ 2,400.00 ₱ - ₱ 2,400.00 ₱ 2,400.00
₱ 1,800.00 ₱ - ₱ 1,800.00 ₱ 1,800.00
₱ 1,800.00 ₱ - ₱ 1,800.00 ₱ 1,800.00
₱ 9,000.00 ₱ - ₱ 9,000.00 ₱ 9,000.00
 COSTING-DIRECT1 (Paper)
MATERIAL QUANTITY UNIT
Coconut coir 3 kg
Soda Ash 1 kg
Waste Paper 1 kg
TOTAL

COSTING-DIRECT2 (Paper Plate)

MATERIAL QUANTITY UNIT
Coco Husk Paper 50 pcs.
Aluminum Foil 1 roll
TOTAL

COSTING-INDIRECT
MARERIAL QUANTITY UNIT
Packaging Tape 1 roll
Primary Packaging 1 pc.
Secondary Packaging 1 pc.
TOTAL

COSTING-OVERHEAD
OVERHEAD UNIT YIELD
Water 704000
Electricity 704000
TOTAL

COSTING-LABOR
LABOR QUANTITY SALARY
Production Worker 4 491
TOTAL

COSTING 2020
UNIT COST DIRECT MATERIAL 2.30833333333334
UNIT COST INDIRECT MATERIA 0.933333333333333
OVER HEAD COST 0.007926136363636
LABOR COST 0.206736842105263
TOTAL COST 3.45632964513557
MARK UP PERCENTAGE 250%
MARK UP COST 8.64082411283893
TOTAL PRICE PER PACKS 12.0971537579745
pieces 25
PRICE PER PIECES 0.48388615031898 12.0971537579745
per pieces packs 15
PRICE PER BOX 181.457306369618
 COST OF SALES 2020
JUNE
PARTICULARS UNIT BOUGHT(pack) PRICE PER UNIT
DishCo Paper Plate 8630 ₱ 3.46
TOTAL 8630

COST OF SALES 2020

JULY-SEPTEMBER
PARTICULARS UNIT BOUGHT(pack) PRICE PER UNIT
DishCo Paper Plate 26407.8 ₱ 3.46
TOTAL 26407.8

COST OF SALES 2020

OCTOBER-DECEMBER
PARTICULARS UNIT BOUGHT(pack) PRICE PER UNIT
DishCo Paper Plate 28047.5 ₱ 3.46
TOTAL 28047.5

Grand Total

SALES FORECAST 2020

PARTICULARS total unit per particulars total price per pack
DishCo Paper Plate 63085 ₱ 12.10
TOTAL 63085
COSTING-DIRECT1 (Paper)
YIELD TOTAL COST UNIT COST
50 45 0.9
50 15 0.3
60 5 0.083333333333333
1.28333333333333

TING-DIRECT2 (Paper Plate)

YIELD TOTAL COST UNIT COST
100 64.1666666666666 0.641666666666666
6 10 1.66666666666667
2.30833333333334

COSTING-INDIRECT
YIELD TOTAL COST UNIT COST
150 10 0.066666666666667
25 5 0.2
15 10 0.666666666666667
0.933333333333333

RHEAD
COST UNIT COST
2580 0.003664772727273
3000 0.004261363636364
0.007926136363636

COSTING-LABOR
TOTAL COST DAILY PRODUCTION TOTAL MONTHLY PRODUCTION
43208 9500 209000

2021 2022
 COST OF SA
JANUARY-M
TOTAL PRICE PARTICULARS
₱ 29,859.80 DishCo Paper Plate
₱ 29,859.80 TOTAL

COST OF SA
APRIL-J
TOTAL PRICE PARTICULARS
₱ 91,370.99 DishCo Paper Plate
₱ 91,370.99 TOTAL

COST OF SA
JULY-SEPT
TOTAL PRICE PARTICULARS
₱ 97,044.35 DishCo Paper Plate
₱ 97,044.35 TOTAL

COST OF SA
OCTOBER-DE
PARTICULARS
DishCo Paper Plate
TOTAL

₱ 218,275.14 Grand Total

SALES FOREC
total sales PARTICULARS
₱ 763,332.13 DishCo Paper Plate
₱ 763,332.13 TOTAL
 23.3333333333333
4180
41.8

4180
4180.4
179.16

UNIT COST
0.206736842105263
0.206736842105263
 COST OF SALES 2021
JANUARY-MARCH
UNIT BOUGHT(pack) PRICE PER UNIT TOTAL PRICE
28858.72 ₱ 3.46 ₱ 99,851.17
28858.72 ₱ 99,851.17

COST OF SALES 2021

APRIL-JUNE
UNIT BOUGHT(pack) PRICE PER UNIT TOTAL PRICE
88019.096 ₱ 3.46 ₱ 304,546.07
88019.096 ₱ 304,546.07

COST OF SALES 2021

JULY-SEPTEMBER
UNIT BOUGHT(pack) PRICE PER UNIT TOTAL PRICE
87153.3344 ₱ 3.46 ₱ 301,550.54
87153.3344 ₱ 301,550.54

COST OF SALES 2021

OCTOBER-DECEMBER
UNIT BOUGHT(pack) PRICE PER UNIT TOTAL PRICE
92925.0784 ₱ 3.46 ₱ 321,520.77
92925.0784 ₱ 321,520.77

₱ 1,027,468.55

SALES FORECAST 2020

total unit per particulars total price per pack total sales
296956 ₱ 12.10 ₱ 3,593,170.37
296956 ₱ 3,593,170.37
 COST OF SALES 2021
JANUARY-MARCH
PARTICULARS UNIT BOUGHT(pack)
DishCo Paper Plate 96504.392
TOTAL 96504.392

COST OF SALES 2021

APRIL-JUNE
PARTICULARS UNIT BOUGHT(pack)
DishCo Paper Plate 294338.3956
TOTAL 294338.3956

COST OF SALES 2021

JULY-SEPTEMBER
PARTICULARS UNIT BOUGHT(pack)
DishCo Paper Plate 291443.26384
TOTAL 291443.26384

COST OF SALES 2021

OCTOBER-DECEMBER
PARTICULARS UNIT BOUGHT(pack)
DishCo Paper Plate 310744.14224
TOTAL 310744.14224

Grand Total

SALES FORECAST 2020

PARTICULARS total unit per particulars
DishCo Paper Plate 993030
TOTAL 993030
 COST OF SALES 2021
JANUARY-MARCH
PRICE PER UNIT TOTAL PRICE
₱ 3.46 ₱ 333,905.20
₱ 333,905.20

COST OF SALES 2021

APRIL-JUNE
PRICE PER UNIT TOTAL PRICE
₱ 3.46 ₱ 1,018,410.85
₱ 1,018,410.85

COST OF SALES 2021

JULY-SEPTEMBER
PRICE PER UNIT TOTAL PRICE
₱ 3.46 ₱ 1,008,393.69
₱ 1,008,393.69

COST OF SALES 2021

OCTOBER-DECEMBER
PRICE PER UNIT TOTAL PRICE
₱ 3.46 ₱ 1,075,174.73
₱ 1,075,174.73

₱ 3,435,884.47

SALES FORECAST 2020

total price per pack total sales
₱ 12.10 ₱ 12,015,665.34
₱ 12,015,665.34
 Forecasted Income Statement
As of 2020-2022
Schedules 2020 2021
Revenues:
Sales 763,332.13 3,593,170.37
Less: Cost of Sales (218,275.14) (1,027,468.55)
Cash in Bank 1,754,341.53 2,192,926.92
Gross Income 2,299,398.53 4,758,628.73

Less General and Admin Expense

Salary and Wages 919,908.00 1,732,585.55
TOTAL 919,908.00 1,732,585.55

Less Operating Expense

Permits and Liscences 40,640.00 25,300.00
Advertising 14,450.00 12,000.00
Repair and Maintenance - 9,000.00
Transportation Expense 222.41 444.83
Party Expense 5,000.00 5,000.00
Utility Expense 14,184.00 28,368.00
Depreciation Expense 239,095.53 478,191.06
Rent Expense 180,000.00 360,000.00
TOTAL 493,591.94 918,303.89

TOTAL Expense 1,413,499.94 2,650,889.44

Net Income before Tax 885,898.58 2,107,739.29

Less: Tax (147,022.72) (574,666.97)
Net Income after Tax 738,875.86 1,533,072.32
 2022

12,015,665.34
(3,435,884.47)
2,741,158.65 1403473.23 25% 350868.307 1754341.53
11,320,939.52 438585.383 2192926.92
548231.729 2741158.65

1,732,585.55
1,732,585.55

25,800.00
12,900.00
9,000.00
444.83
5,000.00
28,368.00
717,286.59
360,000.00
1,158,799.42

2,891,384.97

8,429,554.55 430163.42
(2,548,390.68)
5,881,163.87 666667.00 200833.33
35%
 Forecasted Statement of the Cashflow
As of June 2020-2022
2020
Cash Flows from Operating Activities
Sales 763,332.13
Less: Cost of Sales (218,275.14)
Less: Expenses (1,413,499.94)
Less: Tax (147,022.72)
Less:
Cash in Bank 1,754,341.53
Net Cash Provided by Operating Activities 738,875.86

Cash Flows from Investing Activities

Equipment (331,576.40)
Furniture and Fixture (63,219.00)
Building (1,250,000.00)
Rent (180,000.00)
Net Cash used by Investing Activities (394,795.40)

Cash Flows from Financing Activities

Investment of the Partners 5,000,000.00
Net Cash provided by Financing Activity 5,000,000.00

Net Increased/Decreased iNet Increased/Decreased in Cash and Cash Equivalents 5,344,080.46

Add: Cash and Cash EquivaAdd: Cash and Cash Equivalents, Beginning -
Cash and Cash EquivalentsCash and Cash Equivalents, ending 5,344,080.46
w

2021 2022

3,593,170.37 12,015,665.34
(1,027,468.55) (3,435,884.47)
(2,650,889.44) (2,891,384.97)
(574,666.97) (2,548,390.68)

2,192,926.92 2,741,158.65
1,533,072.32 5,881,163.87

(4,487.49) (4,624.29)
(1,550.40) (1,550.40)
(1,250,000.00) (1,250,000.00)
(360,000.00) (360,000.00)
(6,037.89) (6,174.69)

- -
- -

1,527,034.43 5,874,989.18
5,344,080.46 6,871,114.89
6,871,114.89 12,746,104.07
 Forecasted Balance Sheet
As of 2020 to 2022

ASSETS
Current Assets:
Cash

Total Current Assets

Noncurrent Assets:
Equipment and Machineries
Less: Accumulated Depreciation-
Equipment
Furnitures & Fixtures
Less: Accumulated Depreciation-
Fur & Fix
Delivery Equipment
Less: Accumulated Depreciation-
Equipment
Land: Building

Total Noncurrent Assets

TOTAL ASSETS

Liabilities and Capital

SSS Premium Payable
PHIC Premium Payable
PAG - IBIG
VAT Payable
Withholding Tax Payable

Total Liabilities

Partners Equity
Capital Contribution
Darwin Perez
Ariza Nas
Elaine Madula
Total Capital Contribution

Profit Share
Darwin Perez
Ariza Nas
Elaine Madula
Total Project Share

Net Income
Total Equity
Total Liabilities and Equity

Checker
ted Balance Sheet
f 2020 to 2022

Pre operating 2020 2021 2022

2,655,204.60 5,344,080.46 6,871,114.89 12,746,104.07

2,655,204.60 5,344,080.46 6,871,114.89 12,746,104.07

331,576.40 331,576.40 331,576.40 331,576.40

- (120,277.71) (240,555.42) (360,833.13)

63,219.00 63,219.00 63,219.00 63,219.00

- (6,317.82) (12,635.64) (18,953.46)

700,000.00 700,000.00 700,000.00 700,000.00

- (74,745.00) (149,490.00) (224,235.00)

1,250,000.00 1,250,000.00 1,250,000.00 1,250,000.00
- (112,500.00) (225,000.00) (337,500.00)
2,344,795.40 2,030,954.87 1,717,114.34 1,403,273.81
5,000,000.00 7,375,035.33 8,588,229.23 14,149,377.88

3,000,000.00 3,000,000.00 3,221,662.76 3,681,584.46 0.6

1,000,000.00 1,000,000.00 1,073,887.59 1,227,194.82 0.2
1,000,000.00 1,000,000.00 1,073,887.59 1,227,194.82 0.2
5,000,000.00 5,000,000.00 6,477,751.72 9,543,896.37

221,662.76 459,921.70 1,764,349.16 369,437.93

73,887.59 153,307.23 588,116.39
 73,887.59 153,307.23 588,116.39
369,437.93 766,536.16 2,940,581.93

- 738,875.86 1,533,072.32 5,881,163.87

5,000,000.00 6,477,751.72 9,543,896.37 21,306,224.10
5,000,000.00 7,375,035.33 8,588,229.24 14,149,377.88

- 0.00 0.00 0.00

766,536.16 2,940,581.93
 FINANCIAL ANALYSIS
2020 2021 2022
CURRENT RATIO
Current Asset 2,344,795.40 2,030,954.87 1,717,114.34
Current Liabilities - - -
- - -

TEST OF PROFITABILITY

RETURN ON ASSETS
Income before
income tax 885,899 2,107,739 8,429,555
Total assets 5,000,000 7,375,035 8,588,229
0.18 0.29 0.98

TEST OF SOLVENCY

ACID TEST RATIO

Cash 2,655,205 5,344,080 6,871,115
Current Liabilities - - -
- - -

DEBT-EQUITY RATIO
Total Liabilities - - -
TotalAssets 5,000,000 7,375,035 8,588,229
- - -

EQUITY RATIO
Total Equity 5,000,000 6,477,752 9,543,896
Total assets 5,000,000 7,375,035 8,588,229
1.00 0.88 1.11

DEBT RATIO
Total Liabilities - -
Total assets 5,000,000 7,375,035 8,588,229
- - -

CURRENT ASSET TURNOVER

Net Sales 2,299,399 4,758,629 11,320,940
Current Asset 5,000,000 7,375,035 8,588,229
0.46 0.65 1.32

PROFIT MARGIN RATIO

Net Income After T 738,876 1,533,072 5,881,164
Net Sales 2,299,399 4,758,629 11,320,940
 0.32 0.32 0.52

Return on Investment
2020 2021 2022
Net Income 885,899 2,107,739 8,429,555
Initial Investment 5,000,000 6,477,752 9,543,896
0.18 0.42 0.88

Payback Period
2020 2021 2022
Initial Investment 5,000,000 5,000,000 9,543,896
Net Income 885,899 2,107,739 8,429,555
5.64 2.37 1.13

Days of ROI 1490

264

Months of ROI 57