Note 1: Net Sales

Schedule 2021
Espresso Coffee
Annual Production 1 9,000.00
Multiply by: Selling Price 2 45.00
Total Products Sold 405,000.00
Latte
Annual Production 1 9,000.00
Multiply by: Selling Price 2 60.00
Total Products Sold 540,000.00
Frappuccino
Annual Production 1 9,000.00
Multiply by: Selling Price 2 80.00
Total Products Sold 720,000.00
Net sales 1,665,000.00

Note 2: Cost of Sales

Schedule 2021
Direct Material 3 393,135.00
Indirect Material 4 131,070.00
Cost of Sales 524,205.00

Note 3: Operating Expenses

Schedule 2021
Salaries and Wages 5 32,054.99
Depreciation Expense - Stove 6 3,564.00
Depreciation Expense - Ice Maker 7 1,840.00
Depreciation Expense - Blender 8 1,496.58
Depreciation Expense - Milk Frother & Steamer 9 700.00
Depreciation Expense - Refrigerator 10 4,999.00
Depreciation Expense - Customized table 11 700.00
Rent Expense 12 6,000.00
Advertising Expense 200.00
Supplies Expense 13 26,001.00
Taxes and Licenses 14 10,016.00
Total Operating Expenses 87,571.57

Note 3: Operating Expenses

Schedule 2021
Salaries and Wages 5 32,054.99
Depreciation Expense 13,299.58
Rent Expense 12 6,000.00
Advertising Expense 200.00
Supplies Expense 13 26,001.00
Taxes and Licenses 14 10,016.00
Total Operating Expenses 87,571.57
2022 2023 2024 2025

19,800.00 21,840.00 24,000.00 26,400.00

45.90 46.92 47.94 48.96
908,820.00 1,024,732.80 1,150,560.00 1,292,544.00

19,800.00 21,840.00 24,000.00 26,400.00

60.90 61.92 62.93 63.95
1,205,820.00 1,352,223.60 1,510,320.00 1,688,148.00

19,800.00 21,840.00 24,000.00 26,400.00

81.20 82.22 83.23 84.25
1,607,760.00 1,795,575.60 1,997,520.00 2,224,068.00
3,722,400.00 4,172,532.00 4,658,400.00 5,204,760.00

2022 2023 2024 2025

900,279.15 1,030,819.63 1,180,288.47 1,351,430.30
300,150.30 343,672.09 393,504.55 450,562.71
1,200,429.45 1,374,491.72 1,573,793.02 1,801,993.01

2022 2023 2024 2025

57,514.35 60,688.21 63,979.89 67,358.96
3,564.00 3,564.00 3,564.00 3,564.00
1,840.00 1,840.00 1,840.00 1,840.00
1,496.58 1,496.58 1,496.58 1,496.58
700.00 700.00 700.00 700.00
4,999.00 4,999.00 4,999.00 4,999.00
700.00 700.00 700.00 700.00
12,000.00 12,000.00 12,000.00 12,000.00
260.00 338.00 439.40 571.22
26,719.66 31,347.41 29,232.86 34,289.41
756.00 756.00 756.00 756.00
110,549.59 118,429.20 119,707.74 128,275.17

2022 2023 2024 2025

57,514.35 60,688.21 63,979.89 67,358.96
13,299.58 13,299.58 13,299.58 13,299.58
12,000.00 12,000.00 12,000.00 12,000.00
260.00 338.00 439.40 571.22
26,719.66 31,347.41 29,232.86 34,289.41
756.00 756.00 756.00 756.00
110,549.59 118,429.20 119,707.74 128,275.17
Annual Depriciation
1,773.20
1,147.50
1,439.55
648.68
33.27
2,463.88
 Schedule1: Annual Production
Schedule 2021
Daily Production 150.00
Multiples by: No. of Days Open 180.00
Annual Production 27,000.00

Schedule 2: Selling Price

Schedule 2021
Espresso Coffee
Selling Price per Unit from the Previous Year 45
Multiply by: Annual Increase in Selling Price -
Selling Price 45
Latte
Selling Price per Unit from the Previous Year 60
Multiply by: Annual Increase in Selling Price -
Selling Price 60
Frappuccino
Selling Price per Unit from the Previous Year 80
Multiply by: Annual Increase in Selling Price -
Selling Price 80

Schedule 3: Direct Material

2021 2022
Ground Arabica Coffee Beans 190,080.00 435,283.20
Purified Water 6,075.00 13,911.75
Full-Fresh Milk 162,000.00 370,980.00
Sugar 900.00 2,061.00
Syrup 3,750.00 8,587.50
Vanilla Extract 13,500.00 30,915.00
Whipping Cream 15,750.00 36,067.50
Cocoa Powder 1,080.00 2,473.20
Total Direct Materials 393,135.00 900,279.15

Schedule 4: Indirect Materials

2021 2022
Paper Cup (10ozl) 19,800.00 45,342.00
Flat Lid 8,730.00 19,991.70
Hot Drink Cup with Lid (small) 36,000.00 82,440.00
Cup Sleeve 7,200.00 16,488.00
Paper Straw 3,600.00 8,244.00
Cup Holder 48,000.00 109,920.00
Stirrer 2,700.00 6,183.00
Tissue 5,040.00 11,541.60
Total Indirect Materials 131,070.00 300,150.30

Schedule 5: Salary and Wages

Schedule 2021
Daily Wage of Barista 450.00
Daily Wage of Employee 413.00
Total Daily Wage 863.00
Multiply by: No. of Working Days per Month 26.00
Monthly Salary of two employees 22,438.00
Multuply by: No. of Months in a Year 6.00
Annual Salaries of Employees 134,628.00
Add: Employee Benefits
SSS 15 17,280.00
PhilHealth 16 2,355.99
Pag-ibig 17 1,200.00
13th Month Pay 18 11,219.00
Total Salary and Wages 32,054.99

Schedule 6: Depreciation Expense- Stove

Stove 17,820.00
Divide by: Useful life 5
Annual Depreciation Expense - Stove 3,564.00

Schedule 7: Depreciation Expense - Ice Maker

Ice Maker 9,200.00
Divide by: Useful life 5
Annual Depreciation Expense - Ice Maker 1,840.00

Schedule 8: Depreciation Expense - Blender

Blender 7,482.90
Divide by: Useful life 5
Annual Depreciation Expense - Blender 1,496.58

Schedule 9: Depreciation Expense - Milk Frother

and Steamer
Blender 3,500.00
Divide by: Useful life 5
Annual Depreciation Expense - Milk Frother and
700.00
Steamer

Schedule 10: Depreciation Expense - Refrigerator

Refrigerator 24,995.00
Divide by: Useful life 5
Annual Depreciation Expense - Refrigerator 4,999.00

Schedule 11: Depreciation Expense-Customized

Table
Customized Table 3,500
Divided by: Useful life 5
Annual Depreciation Expense 700.00

Schedule 2021 2022

Schedule 12: Rent Expense
Monthly Rent 1,000.00 1,000.00
Multiply by: No. of Months 6 12
Annual Rent Expense 6,000.00 12,000.00

Schedule 13: Supplies Expense

Notes 2021
Production Supplies 20 13,143.00
Cleaning Supplies 21 8,071.00
Office Supplies 24 1,807.00
Other Materials 25 2,980.00
Total Supplies Expense 26,001.00

Schedule 14: Taxes and Licenses

2021 2022
Payments for DTI Registration:
Business Name Registration 500.00 -
Documentary Stamp 15.00 -
 Total 515.00 -
Payment for SEC Registration:
Certification Fee 100.00 100.00
Notarization 500.00 -
Registration 1,000.00 -
Documentary Stamp 50.00 -
Processing Fee for Business Fee 800.00 -
Verification and Registration Fee 125.00 -
Total 2,575.00 100.00
Payment for Town Licenses:
Barangay Business Clearance 250.00 250.00
Initial Tax 2,870.00 -
Tax Clearance 200.00 200.00
Mayors Permit 50.00 50.00
Sanitary Business Fee 100.00 100.00
Cedula 6.00 -
Certification Fee 75.00 -
Sanitary Inspection Fee 125.00 -
Fine Inspection Fee 500.00 6.00
FDA Registration 2,000.00 -
Total 6,176.00 606.00
Payment for BIR Registration:
Certification Fee 100.00
registration 500.00
Documentary Stamp 50.00 50.00
Book 100.00
Total 750.00 50.00
Payment for FDA Approval:
Registration Cost 2,000.00 -
Total 2,000.00 -
Total Taxes and Licenses 10,016.00 756.00

Schedule 15: Employee Benefits - SSS

2021 2022
Monthly Contribution - Barista 1,505.00 1,635.00
Monthly Contribution - Employee 1,375.00 1,505.00
Total Monthly Contribution 2,880.00 3,140.00
Multiply by: No. of Months 6.00 12.00
Annual Contribution 17,280.00 37,680.00

Schedule 16: Employee Benefits - PhilHealth

2021 2022
Monthly Contribution - Barista 204.75 245.70
Monthly Contribution - All-around helper 187.92 225.50
Total Monthly Contribution 392.67 471.20
Multiply by: No. of Months 6.00 12.00
 Annual Contribution 2,355.99 5,654.40

Schedule 17: Employee Benefits - Pagibig

2021 2022
Monthly Contribution of Employees 200.00 200.00
Multiply by: No. of Months 6.00 12.00
Annual Contribution 1,200.00 2,400.00

Schedule 18: Employee Benefits -13th Month Pay

2021 2022
Monthly Salary of Barista 5,850.00 12,285.00
Monthly Salary of All-around helper 5,369.00 11,274.90
Total 13th Month Pay 11,219.00 23,559.90

Schedule 19: Tools and Implements

2021 2022
Moka Pot 897.00 468.68
Measuring spoon and cup 89.00 -
Frothing Pitchers 998.00 521.46
Ice Scooper 99.00 -
Scoop 250.00 -
Large Container 600.00 -
Medium Container 500.00 -
Weighing scale 150.00 -
Total Tools and Implements 2,686.00 -

Schedule 20: Production Supplies

2021 2022
Apron 255.00 -
Uniform with printed logo 780.00 -
Mask (100 pieces) 960.00 1,003.20
Spit guard 798.00 -
Plastic gloves (100 pieces) 800.00 836.00
Hairnet 400.00 418.00
Trays 750.00 -
LPG Refill 8,400.00 16,801.05
Total Production Supplies 13,143.00 19,058.25

Schedule 21: Cleaning Supplies

2021 2022
Trash Bin 1,100.00 -
Garbage Bags 936.00 978.12
Mop 200.00 -
Broom 90.00 94.05
Dust Pan 60.00 -
Rags 75.00 78.38
Towel 180.00 189.00
Hand soap 660.00 693.00
Alcohol 2,370.00 2,488.50
Dishwashing Liquid 1,440.00 1,512.00
Detergent 600.00 630.00
Sponge 360.00 378.00
Total Cleaning Supplies 8,071.00 7,041.05
Schedule 22: Machinery and Equipment
2021 2022
Stove 17,820.00 14,256.00
Ice Maker 9,200.00 7,360.00
Blender 7,482.90 5,986.32
Milk Frother and Steamer 3,500.00 2,800.00
Refrigerator 24,995.00 19,996.00
Gas Regulator and Hose 1,958.00 -
Total Machinery and Equipment 62,997.90 50,398.32

Machinery and Cuztomized Table 66,497.90 53,198.32

Schedule 23: Furnitures and Fixtures
2021 2022
Customized Table 3,500.00 2,800.00
Chairs 2,000.00 -
Cabinet 1,500.00 -
Total Furnitures and Fixtures ### -

Schedule 24: Office Supplies

2021 2022
Official Receipt 1,000.00 -
Coupon Bond 165.00 172.43
Stapler 120.00 -
Staple Wires 64.00 66.88
Log Book 78.00 81.51
Calculator 110.00 -
Ballpen 50.00 52.25
Permanent Marker 70.00 73.15
Notebook 30.00 31.35
Scissors 120.00 -
Total Office Supplies 1,807.00 477.57
Schedule 25. Other Materials
2021 2022
Wall Clock 200.00 -
Batteries 140.00 142.80
Emergency Light Bulb 270.00 -
Electric Fan 870.00 -
Fire Extinguisher 1,500.00 -
Total Other Materials 2,980.00 142.80
 2022 2023 2024 2025
165.00 182.00 200.00 220.00
360.00 360.00 360.00 360.00
59,400.00 65,520.00 72,000.00 79,200.00

2022 2023 2024 2025

45 46 47 48
1.02% 1.02% 1.02% 1.02%
46 47 48 49

60 61 62 63
1.02% 1.02% 1.02% 1.02%
61 62 63 64

80 81 82 83
1.02% 1.02% 1.02% 1.02%
81 82 83 84

2023 2024 2025

498,399.26 570,667.16 653,413.90
15,928.95 18,238.65 20,883.26
424,772.10 486,364.05 556,886.84
2,359.85 2,702.02 3,093.82
9,832.69 11,258.43 12,890.90
35,397.68 40,530.34 46,407.24
41,297.29 47,285.39 54,141.78
2,831.81 3,242.43 3,712.58
1,030,819.63 1,180,288.47 1,351,430.30

2023 2024 2025

51,916.59 59,444.50 68,063.95
22,890.50 26,209.62 30,010.01
94,393.80 108,080.90 123,752.63
 18,878.76 21,616.18 24,750.53
9,439.38 10,808.09 12,375.26
125,858.40 144,107.87 165,003.51
7,079.54 8,106.07 9,281.45
13,215.13 15,131.33 17,325.37
343,672.09 393,504.55 450,562.71

2022 2023 2024 2025

472.50 496.13 520.93 546.98
433.65 455.33 478.10 502.00
906.15 951.46 999.03 1,048.98
26.00 26.00 26.00 26.00
23,559.90 24,737.90 25,974.79 27,273.53
12.00 12.00 12.00 12.00
282,718.80 296,854.74 311,697.48 327,282.35

37,680.00 39,240.00 40,800.00 43,140.00

5,654.40 6,679.26 7,792.50 8,182.20
2,400.00 2,400.00 2,400.00 2,400.00
11,779.95 12,368.95 12,987.39 13,636.76
57,514.35 60,688.21 63,979.89 67,358.96
 2023 2024 2025

1,000.00 1,000.00 1,000.00

12 12 12
12,000.00 12,000.00 12,000.00

2022 2023 2024 2025

19,058.25 22,736.57 20,812.08 24,828.90
7,041.05 7,671.27 7,750.70 8,442.00
477.57 499.06 521.51 544.98
142.80 440.51 148.57 473.52
26,719.66 31,347.41 29,232.86 34,289.41

2023 2024 2025

- - -
- - -
- - -

100.00 100.00 100.00

- - -
- - -
- - -
- - -
- - -
100.00 100.00 100.00

250.00 250.00 250.00

- - -
200.00 200.00 200.00
50.00 50.00 50.00
100.00 100.00 100.00
- - -
- - -
- - -
6.00 6.00 6.00
- - -
606.00 606.00 606.00

50.00 50.00 50.00

50.00 50.00 50.00

- - -
- - -
756.00 756.00 756.00

2023 2024 2025

1,700.00 1,765.00 1,895.00
1,570.00 1,635.00 1,700.00
3,270.00 3,400.00 3,595.00
12.00 12.00 12.00
39,240.00 40,800.00 43,140.00

2023 2024 2025

290.24 338.61 355.55
266.37 310.77 326.31
556.61 649.38 681.85
12.00 12.00 12.00
 6,679.26 7,792.50 8,182.20

2023 2024 2025

200.00 200.00 200.00
12.00 12.00 12.00
2,400.00 2,400.00 2,400.00

2023 2024 2025

12,899.25 13,544.21 14,221.42
11,838.65 12,430.58 13,052.11
24,737.90 25,974.79 27,273.53

2023 2024 2025

489.77 511.81 534.84
97.19 - -
272.46 142.36 74.38
108.11 - 118.06
273.01 - -
131.04 - 143.10
218.41 - 238.50
160.80 - 178.88
1,750.79 - 752.92

2023 2024 2025

278.47 - 304.10
851.78 - 930.16
1,048.34 1,095.52 1,144.82
871.44 - 951.63 Every other month nalang bibili
873.62 912.93 954.01
436.81 456.47 477.01
819.02 - 894.39
17,557.09 18,347.16 19,172.78 Gas tank 700 refill, 1500 binili yung tank
22,736.57 20,812.08 24,828.90

2023 2024 2025

- - -
1,022.14 1,068.13 1,116.20
218.41 - 238.50
98.28 102.70 107.33
 65.52 - 71.55
81.90 85.59 89.44
198.45 208.37 218.79
727.65 764.03 802.23
2,612.93 2,743.57 2,880.75
1,587.60 1,666.98 1,750.33
661.50 694.58 729.30
396.90 416.75 437.58
7,671.27 7,750.70 8,442.00

2023 2024 2025

10,692.00 7,128.00 3,564.00
5,520.00 3,680.00 1,840.00
4,489.74 2,993.16 1,496.58
2,100.00 1,400.00 700.00
14,997.00 9,998.00 4,999.00
- - -
37,798.74 25,199.16 12,599.58

39,898.74 26,599.16 13,299.58

2023 2024 2025

2,100.00 1,400.00 700.00
- - -
- - -
- - -

2023 2024 2025

- - -
180.18 188.29 196.77
- - -
69.89 73.03 76.32
85.18 89.01 93.02
- - -
54.60 57.06 59.63
76.44 79.88 83.48
32.76 34.23 35.78
65.52 - 71.55
499.06 521.51 544.98

2023 2024 2025

- - -
145.66 148.57 151.54
294.85 - 321.98
- - -
- - -
440.51 148.57 473.52
li yung tank
Depreciation
3,564.00 3,564.00
1,840.00 1,840.00
1,496.58 1,496.58
700.00 700.00
4,999.00 4,999.00

Depreciation
700.00 700.00
13,299.58
 Soleil Café Espresso
Projected Income Statement
For the Year Ended December 31. 2021-2025

Notes 2021
Net Sales 1 1,665,000.00
Less: Cost of Sales 2 524,205.00
Gross Profit 1,140,795.00
Less: Operating Expenses 3 87,571.57
Income before Tax 1,053,223.43
Less: Tax 205,967.03
Net Income 847,256.40

Soleil Café Espresso

Projected Balance Sheet
For the Year Ended December 31. 2021-2025

Note 1: Cash and Cash Equivalents 2021

Cash on Hand 68,784.31
Cash in Bank 275,137.25
Petty Cash Fund 10,000.00
Total Cash and Cash Equivalents 353,921.56

Note 2: Property, Plant and Equipment 2021

Property, Plant and Equipment 66,497.90
Less: Depreciation Expense 13,299.58
Total Property, Plant and Equipments 53,198.32

Note 3: Employee Benefit Payable 2021

SSS Payable 2,880.00
PhilHealth Payable 392.67
Pag-ibig Payable 200.00
Total Employee Benefit Payable 3,472.67

Note 4: Income Tax Payable 2021

Income Tax Payable 205,967.03
Divided by: Quarterly 2
Income Tax Payable 102,983.51

Note 5: Utilities Payable 2021

Water 246.40
Electricity 2,417.30
Total Utilities Payable 2,663.70
Assets Note 2021
Current Assets:
Cash and Cash equivalents 1 353,921.56
Prepaid Rent 2,000.00
Total Current Assets 355,921.56
Non-current Assets:
Property, Plant & Equipment 66,497.90
Less: Depreciation Expense 13,299.58
Total Assets 409,119.88

Liabilities and Equity

Current Liabilities:
Employee Benefit Payable 3 3,472.67
Utilities Payable 5 2,663.70
Income Tax Payable 4 102,983.51
Total Liabilities 109,119.88
Equity
Idago, Capital 100,000
Labayog, Capital 100,000
Ramil, Capital 100,000
Total Partner's Capital 300,000
Total Liabilities and Equity 409,119.88

Soleil Café Espresso

Projected Cash Flow
For the Year Ended December 31. 2021-2025

Cash Flow from Operating Activities 2021

Net Income 847,256.40
Depreciation 13,299.58
SSS Payable 2,880.00
PhilHealth Payable 392.67
Pag-ibig Payable 200.00
Increase in Income Tax Payable 102,983.51
Total 967,012.16
Less: Prepaid Rent 2,000.00
Net Cash Provided (Used) by Operating Activities 965,012.16
Cash Flow from Investing Activities
Purchase of Property, Plant and Equipment 66,497.90
Net Cash Provided (Used) by Investing Activities 66,497.90
Cash Flows from Financing Activities
Partner's Capital Investment 300,000.00
Less: Owners Withdrawal -
Net Cash Provided (Used) by Financing Activities 300,000.00
Increase in Cash and Cash Equivalent 353,921.56
Add: Cash Beginning -
Cash Ending 353,921.56
 l Café Espresso
d Income Statement
ed December 31. 2021-2025

2022 2023 2024 2025

3,722,400.00 4,172,532.00 4,658,400.00 5,204,760.00
1,200,429.45 1,374,491.72 1,573,793.02 1,801,993.01
2,521,970.55 2,798,040.28 3,084,606.98 3,402,766.99
110,549.59 118,429.20 119,707.74 128,275.17
2,411,420.97 2,679,611.08 2,964,899.24 3,274,491.82
613,426.29 707,475.55 798,767.76 897,837.38
1,797,994.68 1,972,135.53 2,166,131.48 2,376,654.44

l Café Espresso
ed Balance Sheet
ed December 31. 2021-2025

2022 2023 2024 2025

251,061.76 510,211.53 714,720.34 939,019.74
1,004,247.06 2,040,846.12 2,858,881.36 3,756,078.95
10,000.00 10,000.00 10,000.00 10,000.00
1,265,308.82 2,561,057.65 3,583,601.71 4,705,098.69

2022 2023 2024 2025

53,198.32 39,898.74 26,599.16 13,299.58
13,299.58 13,299.58 13,299.58 13,299.58
39,898.74 26,599.16 13,299.58 0.00

2022 2023 2024 2025

3,140.00 3,270.00 3,400.00 3,595.00
471.20 556.61 649.38 681.85
200.00 200.00 200.00 200.00
3,811.20 4,026.61 4,249.38 4,476.85

2022 2023 2024 2025

613,426.29 707,475.55 798,767.76 897,837.38
4 4 4 4
153,356.57 176,868.89 199,691.94 224,459.35

2022 2023 2024 2025

257.49 269.07 281.18 293.84
2,525.90 2,639.57 2,758.35 2,882.47
2,783.39 2,908.64 3,039.53 3,176.31
 2022 2023 2024 2025

1,265,308.82 2,561,057.65 3,583,601.71 4,705,098.69

2,000.00 2,000.00 2,000.00 2,000.00
1,267,308.82 2,563,057.65 3,585,601.71 4,707,098.69

53,198.32 39,898.74 26,599.16 13,299.58

13,299.58 13,299.58 13,299.58 13,299.58
1,307,207.56 2,589,656.81 3,598,901.29 4,707,098.69

3,811.20 4,026.61 4,249.38 4,476.85

2,783.39 2,908.64 3,039.53 3,176.31
153,356.57 176,868.89 199,691.94 224,459.35
159,951.16 183,804.13 206,980.84 232,112.50

382,419 801,951 1,130,640 1,491,662

382,419 801,951 1,130,640 1,491,662
382,419 801,951 1,130,640 1,491,662
1,147,256 2,405,853 3,391,920 4,474,986
1,307,207.56 2,589,656.81 3,598,901.29 4,707,098.69

l Café Espresso
cted Cash Flow
ed December 31. 2021-2025

2022 2023 2024 2025

1,797,994.68 1,972,135.53 2,166,131.48 2,376,654.44
13,299.58 13,299.58 13,299.58 13,299.58
260.00 130.00 130.00 195.00
78.54 85.41 92.77 32.48
- - - -
50,373.06 23,512.31 22,823.05 24,767.41
1,862,005.85 2,009,162.83 2,202,476.89 2,414,948.90
- - - -
1,862,005.85 2,009,162.83 2,202,476.89 2,414,948.90

- - - -
- - - -

- - - -
539,398.40 986,067.77 1,083,065.74 1,188,327.22
539,398.40 986,067.77 1,083,065.74 1,188,327.22
911,387.26 1,295,748.82 1,022,544.06 1,121,496.98
353,921.56 1,265,308.82 2,561,057.65 3,583,601.71
1,265,308.82 2,561,057.65 3,583,601.71 4,705,098.69
130,000.00 130,000.00 490,000.00 490,000.00 490,000.00
75,967.03 483,426.29 217,475.55 308,767.76 407,837.38
I. Profitability Ratio
A. Return on Sales 2021 2022
Net Income 847,256.40 1,797,994.68
Divided by: Net Sales 1,665,000.00 3,722,400.00
Rate of Return on Sales 0.5089 0.4830

B. Gross Profit Ratio 2021 2022

Gross Profit 1,140,795.00 2,521,970.55
Divided by: Net Sales 1,665,000.00 3,722,400.00
Gross Profit Ratio 0.6852 0.6775

C. Return on Asset 2021 2022

Net Income 847,256.40 1,797,994.68
Divided by: Total Assets 409,119.88 1,307,207.56
Return on Assets 2.0709 1.3754

D. Return on Equity 2021 2022

Net Income 847,256.40 1,797,994.68
Divided by: Total Partner's Equity 300,000.00 1,147,256.40

Return on Equity 2.8242 1.5672

II.   Solvency Ratio

A. Debt Ratio 2021 2022
Total Liabilities 109,119.88 159,951.16
Divided by: Total Assets 409,119.88 1,307,207.56
Debt to Equity Ratio 0.2667 0.1224

B. Debt to Asset Ratio 2021 2022

Total Liabilities 109,119.88 159,951.16
Divided by: Current Assets 355,921.56 1,267,308.82
Debt to Equity Ratio 0.3066 0.1262

C. Debt to Equity Ratio 2021 2022

Total Liabilities 109,119.88 159,951.16
Divided by: Total Owner's Equity 300,000.00 1,147,256.40

Debt to Equity Ratio 0.3637 0.1394

III.      Liquidity Ratio
A. Current Ratio 2021 2022
Current Assets 355,921.56 1,267,308.82
Divided by: Current Liabilities 109,119.88 159,951.16
Current Ratio 3.26 7.92

B. Cash Ratio 2021 2022

Cash 353,921.56 1,265,308.82
Divided by: Current Liabilities 109,119.88 159,951.16
Cash Ratio 3.24 7.91

C. Defensive Interval Ratio 2021 2022

Current Assets 355,921.56 1,267,308.82
Divided by: Operating Expenses 87,571.57 110,549.59
Defensive Interval Ratio 4.06 11.46

IV. DuPont Analysis

A. Profit Margin 2021 2022
Net Income 847,256.40 1,797,994.68
Divided by: Net Sales 1,665,000.00 3,722,400.00
Profit Margin 0.5089 0.4830

B. Total Asset Turnover 2021 2022

Net Sales 1,665,000.00 3,722,400.00
Divide by: Total Assets 409,119.88 1,307,207.56
Total Asset Turnover 4.0697 2.8476

C. Equity Multiplier 2021 2022

Total Assets 409,119.88 1,181,560.70
Divide by: Partner's Capital 300,000.00 1,147,256.40
Equity Multiplier 1.3637 1.0299

D. Return on Equity 2021 2022

Profit Margin 50.89 48.30
Total Assets Turnover 4.0697 2.8476
Equity Multiplier 1.3637 1.0299
Return on Equity 282.4188 141.6574

V. Payback Period
 2021
Initial Investment 300,000.00
Divide by: Net Income 847,256.40
Payback Period 0.3541
 2023 2024 2025
1,972,135.53 2,166,131.48 2,376,654.44
4,172,532.00 4,658,400.00 5,204,760.00
0.4726 0.4650 0.4566

2023 2024 2025

2,798,040.28 3,084,606.98 3,402,766.99
4,172,532.00 4,658,400.00 5,204,760.00
0.6706 0.6622 0.6538

2023 2024 2025

1,972,135.53 2,166,131.48 2,376,654.44
2,589,656.81 3,598,901.29 4,707,098.69
0.7615 0.6019 0.5049

2023 2024 2025

1,972,135.53 2,166,131.48 2,376,654.44
2,405,852.67 3,391,920.44 4,474,986.18

0.8197 0.6386 0.5311

2023 2024 2025

183,804.13 206,980.84 232,112.50
2,589,656.81 3,598,901.29 4,707,098.69
0.0710 0.0575 0.0493

2023 2024 2025

183,804.13 206,980.84 232,112.50
2,563,057.65 3,585,601.71 4,707,098.69
0.0717 0.0577 0.0493

2023 2024 2025

183,804.13 206,980.84 232,112.50
2,405,852.67 3,391,920.44 4,474,986.18

0.0764 0.0610 0.0519

 2023 2024 2025
2,563,057.65 3,585,601.71 4,707,098.69
183,804.13 206,980.84 232,112.50
13.94 17.32 20.28

2023 2024 2025

2,561,057.65 3,583,601.71 4,705,098.69
183,804.13 206,980.84 232,112.50
13.93 17.31 20.27

2023 2024 2025

2,563,057.65 3,585,601.71 4,707,098.69
118,429.20 119,707.74 128,275.17
21.64 29.95 36.70

2023 2024 2025

1,972,135.53 2,166,131.48 2,376,654.44
4,172,532.00 4,658,400.00 5,204,760.00
0.4726 0.4650 0.4566

2023 2024 2025

4,172,532.00 4,658,400.00 5,204,760.00
2,589,656.81 3,598,901.29 4,707,098.69
1.6112 1.2944 1.1057

2023 2024 2025

2,162,282.51 2,967,860.88 3,879,528.18
2,405,852.67 3,391,920.44 4,474,986.18
0.8988 0.8750 0.8669

2023 2024 2025

47.26 46.50 45.66
1.6112 1.2944 1.1057
0.8988 0.8750 0.8669
68.4444 52.6639 43.7724
 Soleil Café Espresso
Projected Changes in Partner’s Equity
For the Year Ended December 31. 2021-2025

847,256.40 1,797,994.68 1,972,135.53

2021 2022 2023
Idago, Capital 100,000.00 382,418.80 801,950.89
Add:Share in Net Income 282,418.80 599,331.56 657,378.51
Total 382,418.80 981,750.36 1,459,329.40
Less: Withdrawal - 179,799.47 328,689.26
Idago, Capital end 382,418.80 801,950.89 1,130,640.15

2021 2022 2023

Labayog, Capital 100,000.00 382,418.80 801,950.89
Add:Share in Net Income 282,418.80 599,331.56 657,378.51
Total 382,418.80 981,750.36 1,459,329.40
Less: Withdrawal - 179,799.47 328,689.26
Labayog, Capital end 382,418.80 801,950.89 1,130,640.15

2021 2022 2023

Ramil, Capital 100,000.00 382,418.80 801,950.89
Add:Share in Net Income 282,418.80 599,331.56 657,378.51
Total 382,418.80 981,750.36 1,459,329.40
Less: Withdrawal - 179,799.47 328,689.26
Ramil, Capital end 382,418.80 801,950.89 1,130,640.15
ty
-2025

2,166,131.48 2,376,654.44
2024 2025
1,130,640.15 1,491,662.06
722,043.83 792,218.15
1,852,683.98 2,283,880.21
361,021.91 396,109.07
1,491,662.06 1,887,771.13

2024 2025
1,130,640.15 1,491,662.06
722,043.83 792,218.15
1,852,683.98 2,283,880.21
361,021.91 396,109.07
1,491,662.06 1,887,771.13

2024 2025
1,130,640.15 1,491,662.06
722,043.83 792,218.15
1,852,683.98 2,283,880.21
361,021.91 396,109.07
1,491,662.06 1,887,771.13