BUSINESS: Annie-Lins Bakeshop

Store Location: Upper Bicutan, Taguig City

EXPECTED PROFITS:
 DAILY INCOME:
- Morning – est. PHP 5,000 – PHP 13,000
- Afternoon – est. PHP 13,000 – PHP 22,000
- Night – est. PHP 3,000 – PHP 5,000
 EXPENSES:
- Baking Supplies – est. PHP 100,000 – PHP 115,000
- Plastic Bags – est. PHP 17,000 – PHP 25,000
- Extras – est. PHP 700 – PHP 1,000
- Water Bill – est. PHP 2,000 – PHP 4,500
- Electricity Bill – est. PHP 4,000 – PHP 7,000

FORECASTING:
 Expecting to gain a lot of customers by the third week of May since it is the start of the
Ramadan, which is about 70% of our customers. Stock of products may be high due to high
demand of the customers as well as faster service. About a 10-15% of income for the first week
of Ramadan.
 By the 5th and 6th week, the sales dropped because of the back to school expenses and people
were not able to buy and Ramadan has ended by that time. Although after the 6 th week, it is
expected that the sales will go back to normal and will have a steady balance.

BALANCE SHEET:

ASSETS = LIABILITIES + OWNER'S EQUITY

WEEK ASSETS LIABILITIES OWNER'S EQUITY
1 202,500 121,892 80,608
2 205,421 120,709 84,712
3 197,535 125,393 72,142
4 206,800 130,683 76,117
5 201,133 141,201 59,932
6 158,550 105,230 53,320
7 184,592 110,186 74,406
8 175,743 108,872 66,871
9 188,657 114,858 73,799
10 184,281 108,017 76,264
TOTAL 1,905,212 1,187,041 718,171
1,905,212

PROFITABILITY AND LIQUIDITY RATIOS:

  PROFITABILITY RATIO – show how much profit the company takes in for every sales and
revenues. They are used to assess a business’s ability to generate earnings as compared to
expenses over a specified time period.
 LIQUIDITY RATIO – measures a company’s ability to pay short-term obligations one year or less
(i.e. how quickly assets can be turned into cash). A high liquidity ratio indicates that a business is
holding too much cash that could be utilized in other areas. A low liquidity ratio means a firm
may struggle to pay short-term obligations.

WEEK LIQUIDITY PROFITABILITY

1 1.66 40%
2 1.70 42%
3 1.57 36%
4 1.58 38%
5 1.42 29%
6 1.50 30%
7 1.67 43%
8 1.61 37%
9 1.64 41%
10 1.70 41%

GRAPHICAL REPRESENTATIONS:
250000

200000

150000
WEEK
ASSETS
LIABILITIES
100000 OWNER'S EQUITY

50000

0
1 2 3 4 5 6 7 8 9 10
 LIQUIDITY RATIO
1.75
1.70
1.65
1.60
1.55
LIQUIDITY
1.50
1.45
1.40
1.35
1.30
1.25
1 2 3 4 5 6 7 8 9 10

PROFITABILITY RATIO
50%

45%

40%

35%

30%
PROFITABILITY
25%

20%

15%

10%

5%

0%
1 2 3 4 5 6 7 8 9 10

INTERPRETATION:
 The first 5 weeks has an abundant sale because it marked the start of Ramadan, also because
the store is located where 70% of the customers and regulars are Muslims. Along the 5 th and 6th
week, the sales dropped because that was the time where the ‘back-to-school” season is in
place.
MEAN:

202,500 188,657
206,800 184,592
205,421 184,281
201,133 175,743
197,535 158,550
-
- the data are the total assets arranged in highest to lowest.
- The total of all data is 1,905,212
- The average is 190,521
The mean/ average assets is PHP 190,521.

RANGE:
- The highest data, and the lowest data
- 202,500 – 158,550
- The answer 43,950
The range between datas is PHP 43,950

HORIZONTAL ANALYSIS:

WEEK 1-5 WEEK 6-10 PHP CHANGE % CHANGE

SALES 1,013,139 891,823 121,316 12%
EXPENSES 639,878 543,163 96,715 15%
NET INCOME 373,261 348,660 24,601 6.50%

  WEEK 1 WEEK 2 WEEK 3 WEEK 4 WEEK 5

ASSETS 202,500 205,421 197,535 206,800 201,133
BAKING SUPPLIES 103,570 101,350 107,569 112,259 114,596
PLASTIC BAGS 17,340 18,500 16,859 17,560 17,525
EXTRAS 982 859 965 864 968
NET INCOME 80,608 84,712 72,142 76,117 59,932
LIQUIDITY RATIO 1.66 1.7 1.57 1.58 1.42
PROFITABILITY
RATIO 40% 42% 36% 38% 29%

WEEK 6 WEEK 7 WEEK 8 WEEK 9 WEEK 10

158,550 184,592 175,743 188,657 184,281
94,526 97,568 96,247 94,939 95,824
9,750 11,562 11,367 10,962 11,225
954 1,056 1,258 1,152 968
53,320 74,406 66,871 73,799 76,264
1.5 1.67 1.61 1.64 1.7
30% 43% 37% 41% 41%
INCOME STATEMENTS:
WEEK 1
May 1 - 7, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 32,350
TUESDAY 27,500
WEDNESDAY 25,700
THURSDAY 21,500
FRIDAY 31,850
SATURDAY 28,600
SUNDAY 35,000
TOTAL 202,500 100%

EXPENSES PHP RATE

BAKING SUPPLIES 103,570 51%
PLASTIC BAGS 17,340 9%
WATER BILL N/A
ELECTRICITY BILL N/A
EXTRAS 982 0%
TOTAL 121,892 60%

NET INCOME 80,608 40%

WEEK 2
May 8 - 14, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 34,050
TUESDAY 28,600
WEDNESDAY 24,300
THURSDAY 25,200
FRIDAY 31,026
SATURDAY 33,245
SUNDAY 29,000
TOTAL 205,421 100%

EXPENSES PHP RATE

BAKING SUPPLIES 101,350 49%
PLASTIC BAGS 18,500 9%
WATER BILL N/A
ELECTRICITY BILL N/A
EXTRAS 859 0%
TOTAL 120,709 58%
 NET INCOME 84,712 42%

WEEK 3
May 15 - 21, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 29,650
TUESDAY 26,080
WEDNESDAY 28,950
THURSDAY 26,875
FRIDAY 31,050
SATURDAY 30,150
SUNDAY 24,780
TOTAL 197,535 100%

EXPENSES PHP RATE

BAKING SUPPLIES 107,569 54%
PLASTIC BAGS 16,859 9%
WATER BILL N/A
ELECTRICITY BILL N/A
EXTRAS 965 0%
TOTAL 125,393 63%

NET INCOME 72,142 37%

WEEK 4
May 22 - 28, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 27,560
TUESDAY 25,942
WEDNESDAY 31,567
THURSDAY 28,983
FRIDAY 30,500
SATURDAY 27,548
SUNDAY 34,700
TOTAL 206,800 100%

EXPENSES PHP RATE

BAKING SUPPLIES 112,259 54%
PLASTIC BAGS 17,560 8%
WATER BILL N/A
ELECTRICITY BILL N/A
EXTRAS 864 0%
TOTAL 130,683 62%
 NET INCOME 76,117 38%

WEEK 5
May 29 - June 4, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 25,652
TUESDAY 26,589
WEDNESDAY 29,548
THURSDAY 31,268
FRIDAY 28,728
SATURDAY 28,548
SUNDAY 30,800
TOTAL 201,133 100%

EXPENSES PHP RATE

BAKING SUPPLIES 114,596 57%
PLASTIC BAGS 17,525 9%
WATER BILL 3,256 2%
ELECTRICITY BILL 4,856 2%
EXTRAS 968 0%
TOTAL 141,201 70%

NET INCOME 59,932 30%

WEEK 6
June 4 - 10, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 22,900
TUESDAY 26,850
WEDNESDAY 25,400
THURSDAY 23,600
FRIDAY 29,300
SATURDAY 27,250
SUNDAY 30,500
TOTAL 158,550 100%

EXPENSES PHP RATE

BAKING SUPPLIES 94,526 60%
PLASTIC BAGS 9,750 6%
WATER BILL N/A
ELECTRICITY BILL N/A
EXTRAS 954 1%
TOTAL 105,230 66%
 NET INCOME 53,320 34%

WEEK 7
June 11 - 17, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 23,600
TUESDAY 24,950
WEDNESDAY 22,762
THURSDAY 23,562
FRIDAY 29,589
SATURDAY 28,589
SUNDAY 31,540
TOTAL 184,592 100%

EXPENSES PHP RATE

BAKING SUPPLIES 97,568 53%
PLASTIC BAGS 11,562 6%
WATER BILL N/A
ELECTRICITY BILL N/A
EXTRAS 1,056 1%
TOTAL 110,186 60%

NET INCOME 74,406 40%

WEEK 8
June 18 - 24, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 23,625
TUESDAY 21,695
WEDNESDAY 20,957
THURSDAY 22,274
FRIDAY 27,518
SATURDAY 30,150
SUNDAY 29,524
TOTAL 175,743 100%

EXPENSES PHP RATE

BAKING SUPPLIES 96,247 55%
PLASTIC BAGS 11,367 6%
WATER BILL N/A
ELECTRICITY BILL N/A
EXTRAS 1,258 1%
TOTAL 108,872 62%
 NET INCOME 66,871 38%

WEEK 9
June 25 - July 1, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 22,562
TUESDAY 24,940
WEDNESDAY 23,690
THURSDAY 25,425
FRIDAY 30,214
SATURDAY 31,892
SUNDAY 29,934
TOTAL 188,657 100%

EXPENSES PHP RATE

BAKING SUPPLIES 94,939 50%
PLASTIC BAGS 10,962 6%
WATER BILL 3,278 2%
ELECTRICITY BILL 4,527 2%
EXTRAS 1,152 1%
TOTAL 114,858 61%

NET INCOME 73,799 39%

WEEK 10
July 2 - July 8, 2017
INCOME STATEMENT
INCOME PHP
MONDAY 20,584
TUESDAY 22,397
WEDNESDAY 25,127
THURSDAY 24,620
FRIDAY 29,753
SATURDAY 31,000
SUNDAY 30,800
TOTAL 184,281 100%

EXPENSES PHP RATE

BAKING SUPPLIES 95,824 52%
PLASTIC BAGS 11,225 6%
WATER BILL N/A
ELECTRICITY BILL N/A
EXTRAS 968 1%
TOTAL 108,017 59%
NET INCOME 76,264 41%