Current Asset Year 0 Year 1

Current Asset
Cash 24,500.00 169,315.72
inventory 14,755.00 14,755.00
Office Supplies 2,750.00 2,750.00
Utilities Supplies 2,105.00 2,105.00
Total Current Assets 44,110.00 188,925.72
Non Current Assets
Office Equipment 35,090.00 35,090.00
Furniture and Fixtures 12,150.00 12,150.00
Leasehold Improvement 41,494.19 41,494.19
less: Accumulated Depreciation - (10,440.92)
Total Non-Current Assets 88,734.19 78,293.27
TOTAL ASSETS 132,844.19 267,218.99
LIABILITIES AND CAPITAL
SSS Payable 3,600.00
HDMF 1,153.20
Philhealth 825.00
OPT Payable 29,181.00
Utilities Payable 1,143.48
TOTAL LIABILITIES 35,902.68
Owner's equity 132,844.19 231,316.31
TOTAL LIABILITIES AND CAPITAL 132,844.19 267,218.99

Cashflow from operating activites Year 1 Year 2

Cash Received from customer 972,700.00 975,050.00
Cash payment to supplies creditor 213,900.00 214,420.00
Rental Payment 60,000.00 60,000.00
Salaries Paid 345,960.00 346,800.00
SSS Contribution Paid 25,200.00 28,800.00
HDMF 5,766.00 6,933.20
Philhealth Contribution Paid 4,125.00 4,950.00
Utilities Paid 806.48 + 337 12,578.28 13,721.78
Payment for purchase of Supplies 4,855.00 4,855.00
advertising expense 500.00 500.00
permits and licenses 4,000.00 4,000.00
other expenses paid 1,000.00 400.00
OPT expense paid 29,181.00
Net Cashflow from operating activites 294,815.72 260,489.02
Cashflow from investing activites
Cashflow from financing activites
withdrawals (150,000.00) (150,000.00)
Net cashflow from financing activites (150,000.00) (150,000.00)
NET CASHFLOW 144,815.72 110,489.02
ADD: BEGINNING BALANCE - CASH 24,500.00 169,315.72
ENDING CASH BALANCE 169,315.72 279,804.74
169,315.72 279,804.74

OWNERS EQUITY Year 1 Year 2

BEGINNING CAPITAL 132,844.19 231,316.31
ADD: PROFIT 248,472.12 249,974.82
TOTAL 381,316.31 481,291.13
LESS: WITHDRAWAL (150,000.00) (150,000.00)
ENDING CAPITAL 231,316.31 331,291.13

SALES

REPAIR YEAR 1 YEAR 2

Sales in unit 3,348.00 3,356.00
Selling Price per unit 75.00 75.00
Sub Total 251,100.00 251,700.00

READY MADE YEAR 1 YEAR 2

Sales in unit 88.00 88.00
Selling Price per unit 500.00 500.00
Sub Total 44,000.00 44,000.00

CUSTOMIZE YEAR 1 YEAR 2

Sales in unit 1,936.00 1,941.00
Selling Price per unit 350.00 350.00
Sub Total 677,600.00 679,350.00

TOTAL 972,700.00 975,050.00

COST OF SALE
REPAIR YEAR 1 YEAR 2
Sales in units 3,348.00 3,356.00
cost per unit 45.00 45.00
150,660.00 151,020.00

READY MADE YEAR 1 YEAR 2

Sales in units 88.00 88.00
cost per unit 250.00 250.00
22,000.00 22,000.00

CUSTOMIZE YEAR 1 YEAR 2

Sales in units 1,936.00 1,941.00
cost per unit 200.00 200.00
387,200.00 388,200.00

TOTAL 559,860.00 561,220.00

NOTE YEAR 1
SALES 3.00 972,700.00
COST OF SALE
BEGINNING INVENTORY
ADD: PURCHASES
ADD: FREIGHT IN
TOTAL GOODS AVAILABLE FOR SALE
LESS: ENDING INVENTORY
COST OF SALE 4.00 559,860.00
GROSS INCOME 412,840.00

LESS; OPERATING EXPENSES

RENT EXPENSE 5.00 60,000.00
SSS 6.00 28,800.00
HDMF 6.00 6,919.20
PHILHEALTH 6.00 4,950.00
DEPRECIATION EXPENSE 7.00 10,440.92
UTILITIES 8.00 13,721.76
SUPPLIES 9.00 4,855.00
ADVERTISING EXPENSE 10.00 500.00
PERMITS AND LICENSE 11.00 4,000.00
OTHER EXPENSE 12.00 1,000.00
OPT EXPENSE 13.00 29,181.00
SUBTOTAL 164,367.88
NET INCOME 248,472.12
248,472.12

RENT YEAR 1 YEAR 2

*monthly rental of P5,000 x 12 mos 60,000.00 60,000.00
SSS YEAR 1 YEAR 2
EMPLOYEE CONTRIBUTION
Manager/tailor 4,800.00 4,800.00
employee/tailor 4,800.00 4,800.00
employee/tailor 4,800.00 4,800.00
SUBTOTAL 14,400.00 14,400.00

EMPLOYER CONTRIBUTION
Manager/tailor 9,600.00 9,600.00
employee/tailor 9,600.00 9,600.00
employee/tailor 9,600.00 9,600.00
SUBTOTAL 28,800.00 28,800.00
TOTAL 43,200.00 43,200.00
SSS PAYABLE 3,600.00 3,600.00
EXPENSE 39,600.00 39,600.00

SALARIES YEAR 1 YEAR 2

Manager/tailor 115,320.00 115,600.00
employee/tailor 115,320.00 115,600.00
employee/tailor 115,320.00 115,600.00
TOTAL 345,960.00 346,800.00
LESS SHARE IN
SSS 14,400.00 14,400.00
HDMF 6,919.20 6,936.00
PHILHEALTH 4,950.00 4,950.00
NET DEDUCTION 26,269.20 26,286.00
NET SALARIES 319,690.80 320,514.00

BUSINESS PERMIT YEAR 1 YEAR 2

MAYORS PERMIT 2,000.00 2,000.00
BRGY PERMIT 1,000.00 1,000.00
FIRE FEE 500.00 500.00
BIR FEE 500.00 500.00
TOTAL 4,000.00 4,000.00

OTHER EXPENSE YEAR 1 YEAR 2

FIRE EXTINGUISER 850* 250**
MISC. EXPENSE 150.00 150.00
TOTAL 1,000.00 400.00
*NEW
*REFILL
DEPRECIATION TOTAL LIFE
LEASEHOLD IMPROVEMENT 41,494.19 10.00
FURNITURE and FIXTURE
Cashiers table 3,500.00 8.00
Chairs 750.00 5.00
Wood Display Cabinet 5,000.00 8.00
Plastic Clothes Display Hanger 700.00 5.00
Clothes Display Rack 750.00 5.00
wood hanger 1,450.00 5.00
SUBTOTAL 12,150.00
EQUIPMENT
Sewing Machine 12,000.00 10.00
Desktop 12,500.00 10.00
CCTV 690.00 10.00
Printer 4,000.00 5.00
Stand Fan or Aircon 3,900.00 5.00
Fire Extinguisher 2,000.00 5.00
SUBTOTAL 35,090.00
TOTAL

OPT YEAR 1 YEAR 2

SALES 972,700.00 975,050.00
MULTIPLIED BY 0.03 0.03
TOTAL 29,181.00 29,251.50

RETURN ON INVESTMENT YEAR 1 YEAR 2

NET INCOME 248,472.12 249,974.82
INVESTMENT 132,844.19 132,844.19
ROI 187% 188%

RETURN ON SALES YEAR 1 YEAR 2

NET INCOME 248,472.12 249,974.82
SALES 972,700.00 975,050.00
ROS 25.54% 25.64%

RETURN ON ASSET YEAR 1 YEAR 2

NET INCOME 248,472.12 249,974.82
AVERAGE TOTAL ASSET 267,218.99 367,267.09
ROA 93% 68%
CURRENT RATIO YEAR 1 YEAR 2
CURRENT ASSET 188,925.72 299,414.74
CURRENT LIAB 35,902.68 35,975.98
CURRENT RATIO 5.26 5.25

WORKING CAPITAL YEAR 1 YEAR 2

CURRENT ASSET 188,925.72 299,414.74
CURRENT LIAB 35,902.68 35,975.98
NET WORKING CAPITAL 153,023.04 263,438.76

DEBT RATIO YEAR 1 YEAR 2

TOTAL LIAB 35,902.68 35,975.98
TOTAL ASSET 267,218.99 367,267.09
DEBT RATIO 13% 10%

EQUITY RATIO YEAR 1 YEAR 2

OWNERS CAPITAL 231,316.31 331,291.11
TOTAL ASSET 267,218.99 367,267.09
EQUITY RATIO 87% 90%

DEBT TO EQUITY RATIO YEAR 1 YEAR 2

TOTAL LIABILITIES 35,902.68 35,975.98
OWNERS CAPITAL 231,316.31 331,291.11
DEBT TO EQUITY RATIO 16% 11%

PAYBACK PERIOD
YEAR 1 YEAR 2
NET INCOME 248,472.12 249,974.82
ADD: DEPRECIATION EXPENSE 10,440.92 10,440.92
NET CASHLOWS 258,913.04 260,415.74

YEAR NET CASH FLOW PROJECTED COST OF INVESTMENT

132,844.19
258,913.04 (126,068.85)
260,415.74 (386,484.59)
261,345.59 (647,830.18)
262,480.29 (910,310.47)
 263,313.04 (1,173,623.51)
PROJECTED PAYBACK PERIOD 0.51 years
Year 2 Year 3 Year 4 Year5

279,804.74 391,235.96 503,805.00 607,142.77

14,755.00 14,755.00 14,755.00 14,755.00
2,750.00 2,750.00 2,750.00 2,750.00
2,105.00 2,105.00 2,105.00 2,105.00
299,414.74 410,845.96 523,415.00 626,752.77

35,090.00 35,090.00 35,090.00 35,090.00

12,150.00 12,150.00 12,150.00 12,150.00
41,494.19 41,494.19 41,494.19 41,494.19
(20,881.84) (31,332.74) (41,773.61) (52,174.51)
67,852.35 57,401.45 46,960.58 36,559.68
367,267.09 468,247.41 570,375.58 663,312.45

3,600.00 3,600.00 3,600.00 3,600.00

1,156.00 1,158.90 1,162.20 1,164.70
825.00 825.00 825.00 825.00
29,251.50 29,324.25 29,409.75 29,472.00
1,143.48 1,143.48 1,143.48 1,143.48
35,975.98 36,051.63 36,140.43 36,205.18
331,291.11 432,195.78 534,235.15 627,107.27
367,267.09 468,247.41 570,375.58 663,312.45

Year 3 Year 4 Year 5

977,475.00 980,325.00 982,400.00
214,945.00 215,575.00 216,030.00
60,000.00 60,000.00 60,000.00
347,670.00 348,660.00 349,410.00
28,800.00 28,800.00 28,800.00
6,950.50 6,969.90 6,985.70
4,950.00 4,950.00 4,950.00
13,721.78 13,721.78 13,721.78
4,855.00 4,855.00 4,855.00
500.00 500.00 500.00
4,000.00 4,000.00 4,000.00
400.00 400.00 400.00
29,251.50 29,324.25 29,409.75
261,431.22 262,569.07 263,337.77

(150,000.00) (150,000.00) (160,000.00)

(150,000.00) (150,000.00) (160,000.00)
111,431.22 112,569.07 103,337.77
 279,804.74 391,235.96 503,805.00
391,235.96 503,805.03 607,142.77
391,235.96 503,805.00 607,142.77

Year 3 Year 4 Year 5

331,291.11 432,195.78 534,235.15 627,107.27
250,904.67 252,039.37 252,872.12
582,195.78 684,235.15 787,107.27
(150,000.00) (150,000.00) (160,000.00)
432,195.78 534,235.15 627,107.27

YEAR 3 YEAR 4 YEAR 5

3,365.00 3,373.00 3,382.00
75.00 75.00 75.00
252,375.00 252,975.00 253,650.00

YEAR 3 YEAR 4 YEAR 5

88.00 89.00 89.00
500.00 500.00 500.00
44,000.00 44,500.00 44,500.00

YEAR 3 YEAR 4 YEAR 5

1,946.00 1,951.00 1,955.00
350.00 350.00 350.00
681,100.00 682,850.00 684,250.00

977,475.00 980,325.00 982,400.00

YEAR 3 YEAR 4 YEAR 5

3,365.00 3,373.00 3,382.00
45.00 45.00 45.00 15.00
151,425.00 151,785.00 152,190.00

YEAR 3 YEAR 4 YEAR 5

88.00 89.00 89.00
 250.00 250.00 250.00 100.00
22,000.00 22,250.00 22,250.00

YEAR 3 YEAR 4 YEAR 5

1,946.00 1,951.00 1,955.00 80.00
200.00 200.00 200.00
389,200.00 390,200.00 391,000.00

562,625.00 564,235.00 565,440.00

YEAR 2 YEAR 3 YEAR 4 YEAR 5

975,050.00 977,475.00 980,325.00 982,400.00

561,220.00 562,625.00 564,235.00 565,440.00

413,830.00 414,850.00 416,090.00 417,000.00

60,000.00 60,000.00 60,000.00 60,000.00

28,800.00 28,800.00 28,800.00 28,800.00
6,936.00 6,953.40 6,973.20 6,988.20
4,950.00 4,950.00 4,950.00 4,950.00
10,440.92 10,440.92 10,440.92 10,440.92
13,721.76 13,721.76 13,721.76 13,721.76
4,855.00 4,855.00 4,855.00 4,855.00
500.00 500.00 500.00 500.00
4,000.00 4,000.00 4,000.00 4,000.00
400.00 400.00 400.00 400.00
29,251.50 29,324.25 29,409.75 29,472.00
163,855.18 163,945.33 164,050.63 164,127.88
249,974.82 250,904.67 252,039.37 252,872.12
249,974.82 250,904.67 252,039.37 252,872.12

YEAR 3 YEAR 4 YEAR 5

60,000.00 60,000.00 60,000.00
YEAR 3 YEAR 4 YEAR 5

4,800.00 4,800.00 4,800.00

4,800.00 4,800.00 4,800.00
4,800.00 4,800.00 4,800.00
14,400.00 14,400.00 14,400.00

9,600.00 9,600.00 9,600.00

9,600.00 9,600.00 9,600.00
9,600.00 9,600.00 9,600.00
28,800.00 28,800.00 28,800.00
43,200.00 43,200.00 43,200.00
3,600.00 3,600.00 3,600.00
39,600.00 39,600.00 39,600.00

YEAR 3 YEAR 4 YEAR 5

115,890.00 116,220.00 116,470.00
115,890.00 116,220.00 116,470.00
115,890.00 116,220.00 116,470.00
347,670.00 348,660.00 349,410.00

14,400.00 14,400.00 14,400.00

6,953.40 6,973.20 6,988.20
4,950.00 4,950.00 4,950.00
26,303.40 26,323.20 26,338.20
321,366.60 322,336.80 323,071.80

YEAR 3 YEAR 4 YEAR 5

2,000.00 2,000.00 2,000.00
1,000.00 1,000.00 1,000.00
500.00 500.00 500.00
500.00 500.00 500.00
4,000.00 4,000.00 4,000.00

YEAR 3 YEAR 4 YEAR 5

250.00 250.00 250.00
150.00 150.00 150.00
400.00 400.00 400.00
 ASSET
AMOUNT COST
4,149.42 LESS: DEPRECIATION EXPENSE YEAR 1
NET YEAR 1
437.50 LESS: DEPRECIATION EXPENSE YEAR 2
150.00 NET YEAR 2
625.00 LESS: DEPRECIATION EXPENSE YEAR 2
140.00 NET YEAR 3
150.00 LESS: DEPRECIATION EXPENSE YEAR 2
290.00 NET YEAR 4
1,792.50 LESS: DEPRECIATION EXPENSE YEAR 2
NET YEAR 5
1,200.00
1,250.00
69.00
800.00
780.00
400.00
4,499.00
10,440.92

YEAR 3 YEAR 4 YEAR 5

977,475.00 980,325.00 982,400.00
0.03 0.03 0.03
29,324.25 29,409.75 29,472.00

YEAR 3 YEAR 4 YEAR 5

250,904.67 252,039.37 252,872.12
132,844.19 132,844.19 132,844.19
189% 190% 190%

YEAR 3 YEAR 4 YEAR 5

250,904.67 252,039.37 252,872.12
977,475.00 980,325.00 982,400.00
25.67% 25.71% 25.74%

YEAR 3 YEAR 4 YEAR 5

250,904.67 252,039.37 252,872.12
468,247.41 570,375.58 663,312.45
54% 44% 38%
 YEAR 3 YEAR 4 YEAR 5
410,845.96 523,415.00 626,752.77
36,051.63 36,140.43 36,205.18
8.31 11.37 14.46

YEAR 3 YEAR 4 YEAR 5

410,845.96 523,415.00 626,752.77
36,051.63 36,140.43 36,205.18
374,794.33 487,274.57 590,547.59

YEAR 3 YEAR 4 YEAR 5

36,051.63 36,140.43 36,205.18
468,247.41 570,375.58 663,312.45
8% 6% 5%

YEAR 3 YEAR 4 YEAR 5

432,195.78 534,235.15 627,107.27
468,247.41 570,375.58 663,312.45
92% 94% 95%

YEAR 3 YEAR 4 YEAR 5

36,051.63 36,140.43 36,205.18
432,195.78 534,235.15 627,107.27
8% 7% 6%

YEAR 3 YEAR 4 YEAR 5

250,904.67 252,039.37 252,872.12
10,440.92 10,440.92 10,440.92
261,345.59 262,480.29 263,313.04

OST OF INVESTMENT
 20%

559,860.00 561,220.00 562,625.00 564,235.00

6,919.20 6,936.00 6,953.40 6,973.20

345,960.00 346,800.00 347,670.00 348,660.00
 /12 /3
30.00 100,440.00 8,370.00 2,790.00
100,680.00 100,950.00 101,190.00
 150.00 13,200.00 1,100.00 367.00
13,200.00 13,200.00 13,350.00

120.00 232,320.00 19,360.00 6,453.00

232,920.00 233,520.00 234,120.00
9,610.00

346,800.00 347,670.00 348,660.00

137.5 PER MONTH PER TAILOR - EMPLOYER SHARE

PHILHEALTH YEAR 1 YEAR 2 YEAR 3
EMPLOYEE CONTRIBUTION
Manager/tailor 1,650.00 1,650.00 1,650.00
employee/tailor 1,650.00 1,650.00 1,650.00
employee/tailor 1,650.00 1,650.00 1,650.00
SUBTOTAL 4,950.00 4,950.00 4,950.00

EMPLOYER CONTRIBUTION
Manager/tailor 1,650.00 1,650.00 1,650.00
employee/tailor 1,650.00 1,650.00 1,650.00
employee/tailor 1,650.00 1,650.00 1,650.00
SUBTOTAL 4,950.00 4,950.00 4,950.00
TOTAL 9,900.00 9,900.00 9,900.00
PHILHEALTH PAYABLE 825.00 825.00 825.00
EXPENSE 9,075.00 9,075.00 9,075.00
LEASEHOLD IMPROVEMENT FURNITURE AND FIXTURE EQUIPMENT
41,494.19 12,150.00 35,090.00
4,149.42 1,792.50 4,499.00
37,344.77 10,357.50 30,591.00
4,149.42 1,792.50 4,499.00
33,195.35 8,565.00 26,092.00
4,149.42 1,792.50 4,499.00
29,045.93 6,772.50 21,593.00
4,149.42 1,792.50 4,499.00
24,896.51 4,980.00 17,094.00
4,149.42 1,792.50 4,499.00
20,747.09 3,187.50 12,595.00
565,440.00

6,988.20
349,410.00 ANUALLY
 2,796.00 2,804.00 2,810.00 2,818.00
101,460.00
 367.00 367.00 370.00 370.00
13,350.00

6,470.00 6,487.00 6,503.00 6,517.00

234,600.00
9,633.00 9,658.00 9,683.00 9,705.00

349,410.00
YEAR 4 YEAR 5 HDMF YEAR 1 YEAR 2
EMPLOYEE 2% 6,919.20 6,936.00
1,650.00 1,650.00 EMPLOYER 2% 6,919.20 6,936.00
1,650.00 1,650.00 TOTAL 13,838.40 13,872.00
1,650.00 1,650.00 HDMF PAYABLE 1,153.20 1,156.00
4,950.00 4,950.00 EXPENSE 12,685.20 12,716.00

5,766.00 6,933.20
1,650.00 1,650.00
1,650.00 1,650.00
1,650.00 1,650.00
4,950.00 4,950.00
9,900.00 9,900.00
825.00 825.00
9,075.00 9,075.00
YEAR 3 YEAR 4 YEAR 5
6,953.40 6,973.20 6,988.20
6,953.40 6,973.20 6,988.20
13,906.80 13,946.40 13,976.40
1,158.90 1,162.20 1,164.70
12,747.90 12,784.20 12,811.70

6,950.50 6,969.90 6,985.70