Note 1: Net Sales

Schedule 2021
Espresso Coffee
Annual Production 1 9,000.00
Multiply by: Selling Price 2 45
Total Products Sold 405,000.00
Latte
Annual Production 1 9,000.00
Multiply by: Selling Price 2 60
Total Products Sold 540,000.00
Frappuccino
Annual Production 1 9,000.00
Multiply by: Selling Price 3 80
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 32,686.34
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 13 160,954.00
Taxes and Licenses 14 10,016.00
Total Operating Expenses 223,155.92

Schedule 2021
Salaries and Wages 5 32,686.34
Depreciation Expense 13,299.58
Rent Expense 12 6,000.00
Advertising Expense 200.00
Supplies Expense 13 180,700.00
Taxes and Licenses 14 10,016.00
Total Operating Expenses 242,901.92
 2022 2023 2024 2025

19,800.00 21,780.00 23,958.00 26,353.80

46 47 48 49
908,820.00 1,021,917.60 1,148,546.52 1,290,282.05

19,800.00 21,780.00 23,958.00 26,353.80

61 62 63 64
1,205,820.00 1,348,508.70 1,507,676.94 1,685,193.74

19,800.00 21,780.00 23,958.00 26,353.80

81 82 83 84
1,607,760.00 1,790,642.70 1,994,024.34 2,220,175.88
3,722,400.00 4,161,069.00 4,650,247.80 5,195,651.67

2022 2023 2024 2025

900,279.15 1,030,819.63 1,180,288.47 1,351,430.30
300,150.30 307,654.06 315,345.41 323,229.04
1,200,429.45 1,338,473.68 1,495,633.88 1,674,659.35

2022 2023 2024 2025

34,082.89 34,919.27 35,797.46 36,719.57
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 Annual Depriciation
4,999.00 4,999.00 4,999.00 4,999.00 1,773.20
700.00 700.00 700.00 700.00 1,147.50
12,000.00 12,000.00 12,000.00 12,000.00 1,439.55
260.00 338.00 439.40 571.22 648.68
327,136.43 342,059.42 344,869.27 359,698.82 33.27
756.00 756.00 756.00 756.00 2,463.88
387,534.90 403,372.26 407,161.71 423,045.18

2022 2023 2024 2025

34,082.89 34,919.27 35,797.46 36,719.57
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
352,646.56 367,245.89 372,682.03 386,843.98
756.00 756.00 756.00 756.00
413,045.03 428,558.74 434,974.47 450,190.35
Annual Depriciation
1,773.20
1,147.50
1,439.55
648.68
33.27
2,463.88
 Schedule 2021
Schedule1: Annual Production
Daily Production 150
Multiples by: No. of Days Open 180
Annual Production 27,000

Schedule 2021
Schedule 2: Selling Price
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

2021 2022
Schedule 3: Direct Material
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 2021
Schedule 5: Salary and Wages
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
Monthly Salary of two employees 22,438.00
Multuply by: No. of Months in a Year 6
Annual Salaries of Employees 134,628.00
Add: Employee Benefits
SSS 2 32,310.72
PhilHealth 4 9,423.96
Pag-ibig 3 1,200.00
13th Month Pay 1 22,438.00
Total Salary and Wages 32,686.34

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

Indirect Materials 3 131,070.00
Tools and Implements 19 2,686.00
Production Supplies 20 14,340.00
Cleaning Supplies 21 8,071.00
Office Supplies 24 1,807.00
Other Materials 25 2,980.00
Total Supplies Expense 160,954.00

2021 2022
Schedule 14: Taxes and Licenses
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

2021 2022
Schedule 15: Employee Benefits - SSS
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 12
Annual Contribution 17,280.00 37,680.00

2021 2022
Schedule 16: Employee Benefits - PhilHealth
Monthly Contribution - Barista 409.50 491.40
Monthly Contribution - All-around helper 375.83 451.00
 Total Monthly Contribution 785.33 942.40
Multiply by: No. of Months 6 12
Annual Contribution 4,711.98 11,308.80

2021 2022
Schedule 17: Employee Benefits - Pagibig
Monthly Contribution of Employees 200.00 200.00
Multiply by: No. of Months 6 12
Annual Contribution 1,200.00 2,400.00

2021 2022
Schedule 18: Employee Benefits -13th Month Pay
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 -

2021 2022
Schedule 20: Production Supplies
Apron 255.00 266.48
Uniform with printed logo 780.00 -
Mask (100 pieces) 960.00 1,003.20
Spit guard 1,995.00
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 14,340.00 19,324.72

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

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 7,000.00 -

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

165 181.5 199.65 219.615

360 360 360 360
59,400 65,340 71,874 79,061

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
307,654.06 315,345.41 323,229.04

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 26 26 26
23,559.90 24,737.90 25,974.79 27,273.53
12 12 12 12
282,718.80 296,854.74 311,697.48 327,282.35

32,310.72 32,310.72 32,310.72 32,310.72

9,895.16 10,389.92 10,909.41 11,454.88
2,400.00 2,400.00 2,400.00 2,400.00
23,559.90 24,737.90 25,974.79 27,273.53
34,082.89 34,919.27 35,797.46 36,719.57
 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

300,150.30 307,654.06 315,345.41 323,229.04
- 1,750.79 - 752.92
19,324.72 24,043.73 21,103.08 26,256.35
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
327,136.43 342,059.42 344,869.27 359,698.82

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 12 12
39,240.00 40,800.00 43,140.00

2023 2024 2025

580.47 677.22 711.09

532.74 621.53 652.61
 1,113.21 1,298.75 1,363.70
12 12 12
13,358.52 15,585.00 16,364.40

2023 2024 2025

200.00 200.00 200.00

12 12 12
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

278.47 291.00 304.09

851.78 - 930.16
1,048.34 1,095.52 1,144.82
2,178.60 2,379.08 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
24,043.73 21,103.08 26,256.35

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

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 3 223,155.92
Income before Tax 917,639.08
Less: Tax 165,291.72
Net Income 752,347.36

Soleil Café Espresso

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

Note 1: Cash and Cash Equivalents 2021

Cash on Hand 61,234.77
Cash in Bank 244,939.06
Petty Cash Fund 10,000.00
Total Cash and Cash Equivalents 316,173.83

Note 2: Property, Plant and Equipment 2021

Property, Plant and Equipment 68,455.90
Less: Depreciation Expense 13,299.58
Total Property, Plant and Equipments 55,156.32

Note 3: Employee Benefit Payable 2021

SSS Payable 2,880.00
PhilHealth Payable 785.33
Pag-ibig Payable 200.00
Total Employee Benefit Payable 3,865.33

Note 4: Income Tax Payable 2021

Income Tax Payable 165,291.72
Divided by: Quarterly 4
Income Tax Payable 41,322.93

Note 5: Utilities Payable 2021

Water 1,478.40
Electricity 14,503.80
Total Utilities Payable 15,982.20

Assets Note 2021

Current Assets:
Cash and Cash equivalents 1 316,173.83
Prepaid Rent 2,000.00
Total Current Assets 318,173.83
Non-current Assets:
Property, Plant & Equipment 68,455.90
Less: Depreciation Expense 13,299.58
Total Assets 373,330.15

Liabilities and Equity

Current Liabilities:
Employee Benefit Payable 3 22,591.98
Utilities Payable 5 15,982.20
Income Tax Payable 4 34,755.97
Total Liabilities 73,330.15
Equity
Idago, Capital 100,000
Labayog, Capital 100,000
Ramil, Capital 100,000
Total Partner's Capital 300,000
Total Liabilities and Equity 373,330.15

Soleil Café Espresso

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

Cash Flow from Operating Activities 2021

Net Income 752,347.36
Depreciation 13,299.58
SSS Payable 2,880.00
PhilHealth Payable 785.33
Pag-ibig Payable 200.00
Increase in Income Tax Payable 34,755.97
Total 804,268.23
Less: Prepaid Rent 2,000.00
Net Cash Provided (Used) by Operating Activities 802,268.23
Cash Flow from Investing Activities
Purchase of Property, Plant and Equipment 68,455.90
Net Cash Provided (Used) by Investing Activities 68,455.90
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 316,173.83
Add: Cash Beginning -
Cash Ending 316,173.83
 l Café Espresso
d Income Statement
ed December 31. 2021-2025

2022 2023 2024 2025

3,722,400.00 4,161,069.00 4,650,247.80 5,195,651.67
1,200,429.45 1,338,473.68 1,495,633.88 1,674,659.35
2,521,970.55 2,822,595.32 3,154,613.92 3,520,992.32
387,534.90 403,372.26 407,161.71 423,045.18
2,134,435.65 2,419,223.05 2,747,452.21 3,097,947.14
530,330.70 624,151.38 729,184.71 841,343.09
1,604,104.96 1,795,071.68 2,018,267.50 2,256,604.06

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

2022 2023 2024 2025

225,540.79 424,345.07 588,120.66 773,114.04
902,163.17 1,697,380.28 2,352,482.64 3,092,456.14
10,000.00 10,000.00 10,000.00 10,000.00
1,137,703.96 2,131,725.35 2,950,603.30 3,875,570.18

2022 2023 2024 2025

55,156.32 41,856.74 28,557.16 15,257.58
13,299.58 13,299.58 13,299.58 13,299.58
41,856.74 28,557.16 15,257.58 1,958.00

2022 2023 2024 2025

3,140.00 3,270.00 3,400.00 3,595.00
942.40 1,113.21 1,298.75 1,363.70
200.00 200.00 200.00 200.00
4,282.40 4,583.21 4,898.75 5,158.70

2022 2023 2024 2025

530,330.70 624,151.38 729,184.71 841,343.09
4 4 4 4
132,582.67 156,037.84 182,296.18 210,335.77

2022 2023 2024 2025

3,089.86 3,228.90 3,374.20 3,526.04
 30,310.81 31,674.80 33,100.16 34,589.67
33,400.67 34,903.70 36,474.36 38,115.71

2022 2023 2024 2025

1,137,703.96 2,131,725.35 2,950,603.30 3,875,570.18

2,000.00 2,000.00 2,000.00 2,000.00
1,139,703.96 2,133,725.35 2,952,603.30 3,877,570.18

55,156.32 41,856.74 28,557.16 15,257.58

13,299.58 13,299.58 13,299.58 13,299.58
1,181,560.70 2,162,282.51 2,967,860.88 3,879,528.18

50,188.80 53,798.52 57,585.00 60,704.40

33,400.67 34,903.70 36,474.36 38,115.71
106,915.53 127,343.10 151,981.17 178,592.74
190,505.00 216,045.32 246,040.53 277,412.85

330,351.90 648,745.73 907,273.45 1,200,705.11

330,351.90 648,745.73 907,273.45 1,200,705.11
330,351.90 648,745.73 907,273.45 1,200,705.11
991,056 1,946,237 2,721,820 3,602,115
1,181,560.70 2,162,282.51 2,967,860.88 3,879,528.18

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

2022 2023 2024 2025

1,604,104.96 1,795,071.68 2,018,267.50 2,256,604.06
13,299.58 13,299.58 13,299.58 13,299.58
260.00 130.00 130.00 195.00
157.07 170.81 185.54 64.95
- - - -
106,915.53 127,343.10 151,981.17 178,592.74
1,724,737.14 1,936,015.16 2,183,863.79 2,448,756.33
- - - -
802,268.23 1,724,737.14 1,936,015.16 2,183,863.79

- - - -
 - - - -

- - - -
481,231.49 897,535.84 1,009,133.75 1,128,302.03
300,000.00 481,231.49 897,535.84 1,009,133.75
821,530.13 994,021.39 818,877.95 924,966.88
316,173.83 1,137,703.96 2,131,725.35 2,950,603.30
1,137,703.96 2,131,725.35 2,950,603.30 3,875,570.18
130,000.00 130,000.00 490,000.00 490,000.00 490,000.00
35,291.72 400,330.70 134,151.38 239,184.71 351,343.09
I. Profitability Ratio
A. Return on Sales 2021 2022 2023
Net Income 691,055.71 1,364,544.98 1,551,166.33
Divided by: Net Sales 1,664,500.50 3,721,283.28 4,159,820.68
Rate of Return on Sales 0.4152 0.3667 0.3729

B. Gross Profit Ratio 2021 2022 2023

Gross Profit 1,140,295.50 2,520,853.83 2,821,347.00
Divided by: Net Sales 1,664,500.50 3,721,283.28 4,159,820.68
Gross Profit Ratio 0.6851 0.6774 0.6782

C. Return on Asset 2021 2022 2023

Net Income 691,055.71 1,364,544.98 1,551,166.33
Divided by: Total Assets 373,330.15 1,181,560.70 2,162,282.51
Return on Assets 1.8511 1.1549 0.7174

D. Return on Equity 2021 2022 2023

Net Income 691,055.71 1,364,544.98 1,551,166.33
Divided by: Total Partner's Equity 300,000.00 991,055.70 1,946,237.19

Return on Equity 2.3035 1.3769 0.7970

II.   Solvency Ratio

A. Debt Ratio 2021 2022 2023
Total Liabilities 73,330.15 190,505.00 216,045.32
Divided by: Total Assets 373,330.15 1,181,560.70 2,162,282.51
Debt to Equity Ratio 0.1964 0.1612 0.0999

B. Debt to Asset Ratio 2021 2022 2023

Total Liabilities 73,330.15 190,505.00 216,045.32
Divided by: Current Assets 318,173.83 1,139,703.96 2,133,725.35
Debt to Equity Ratio 0.2305 0.1672 0.1013

C. Debt to Equity Ratio 2021 2022 2023

Total Liabilities 73,330.15 190,505.00 216,045.32
Divided by: Total Owner's
300,000.00 991,055.70 1,946,237.19
Equity
Debt to Equity Ratio 0.2444 0.1922 0.1110
III.      Liquidity Ratio
A. Current Ratio 2021 2022 2023
Current Assets 318,173.83 1,139,703.96 2,133,725.35
Divided by: Current Liabilities 73,330.15 190,505.00 216,045.32
Current Ratio 4.34 5.98 9.88

B. Cash Ratio 2021 2022 2023

Cash 316,173.83 1,137,703.96 2,131,725.35
Divided by: Current Liabilities 73,330.15 190,505.00 216,045.32
Cash Ratio 4.31 5.97 9.87

C. Defensive Interval Ratio 2021 2022 2023

Current Assets 318,173.83 1,139,703.96 2,133,725.35
Divided by: Operating
310,215.92 728,646.72 760,808.28
Expenses
Defensive Interval Ratio 1.03 1.56 2.80

IV. DuPont Analysis

A. Profit Margin 2021 2022 2023
Net Income 691,055.71 1,364,544.98 1,551,166.33
Divided by: Net Sales 1,664,500.50 3,721,283.28 4,159,820.68
Profit Margin 0.4152 0.3667 0.3729

B. Total Asset Turnover 2021 2022 2023

Net Sales 1,664,500.50 3,721,283.28 4,159,820.68
Divide by: Total Assets 373,330.15 1,181,560.70 2,162,282.51
Total Asset Turnover 4.4585 3.1495 1.9238

C. Equity Multiplier 2021 2022 2023

Total Assets 373,330.15 1,181,560.70 2,162,282.51
Divide by: Partner's Capital 300,000.00 991,055.70 1,946,237.19
Equity Multiplier 1.2444 1.1922 1.1110

D. Return on Equity 2021 2022 2023

Profit Margin 27.95% 32.20% 34.22%
Total Assets Turnover 3.7698 3.0476 2.8148
Equity Multiplier 1.0875 1.0983 1.087
Return on Equity 1.1458 1.0776 1.0471
V. Payback Period
2021
Initial Investment 300,000.00
Divide by: Net Income 691,055.71
Payback Period 0.4341
 2024 2025
1,760,589.92 1,986,788.28
4,648,852.73 5,194,092.97
0.3787 0.3825

2024 2025
3,153,218.84 3,519,433.63
4,648,852.73 5,194,092.97
0.6783 0.6776

2024 2025
1,760,589.92 1,986,788.28
2,967,860.88 3,879,528.18
0.5932 0.5121

2024 2025
1,760,589.92 1,986,788.28
2,721,820.35 3,602,115.33

0.6468 0.5516

2024 2025
246,040.53 277,412.85
2,967,860.88 3,879,528.18
0.0829 0.0715

2024 2025
246,040.53 277,412.85
2,952,603.30 3,877,570.18
0.0833 0.0715

2024 2025
246,040.53 277,412.85
2,721,820.35 3,602,115.33

0.0904 0.0770
 2024 2025
2,952,603.30 3,877,570.18
246,040.53 277,412.85
12.00 13.98

2024 2025
2,950,603.30 3,875,570.18
246,040.53 277,412.85
11.99 13.97

2024 2025
2,952,603.30 3,877,570.18
784,704.26 818,274.39

3.76 4.74

2024 2025
1,760,589.92 1,986,788.28
4,648,852.73 5,194,092.97
0.3787 0.3825

2024 2025
4,648,852.73 5,194,092.97
2,967,860.88 3,879,528.18
1.5664 1.3388

2024 2025
2,967,860.88 3,879,528.18
2,721,820.35 3,602,115.33
1.0904 1.0770

2024 2025
31.97% 27.76%
2.8339 3.1148
1.0851 1.0819
0.983 0.9354
 Soleil Café Espresso
Projected Changes in Partner’s Equity
For the Year Ended December 31. 2021-2025

691,055.71 1,364,544.98 1,551,166.33 1,760,589.92

2021 2022 2023 2024
Idago, Capital 100,000.00 330,351.90 648,745.73 907,273.45
Add:Share in Net Income 230,351.90 454,848.33 517,055.44 586,863.31
Total 330,351.90 785,200.23 1,165,801.18 1,494,136.76
Less: Withdrawal - 136,454.50 258,527.72 293,431.65
Idago, Capital end 330,351.90 648,745.73 907,273.45 1,200,705.11

2021 2022 2023 2024

Labayog, Capital 100,000.00 330,351.90 648,745.73 907,273.45
Add:Share in Net Income 230,351.90 454,848.33 517,055.44 586,863.31
Total 330,351.90 785,200.23 1,165,801.18 1,494,136.76
Less: Withdrawal - 136,454.50 258,527.72 293,431.65
Labayog, Capital end 330,351.90 648,745.73 907,273.45 1,200,705.11

2021 2022 2023 2024

Ramil, Capital 100,000.00 330,351.90 648,745.73 907,273.45
Add:Share in Net Income 230,351.90 454,848.33 517,055.44 586,863.31
Total 330,351.90 785,200.23 1,165,801.18 1,494,136.76
Less: Withdrawal - 136,454.50 258,527.72 293,431.65
Ramil, Capital end 330,351.90 648,745.73 907,273.45 1,200,705.11
 1,986,788.28
2025
1,200,705.11
662,262.76
1,862,967.87
331,131.38
1,531,836.49

2025
1,200,705.11
662,262.76
1,862,967.87
331,131.38
1,531,836.49

2025
1,200,705.11
662,262.76
1,862,967.87
331,131.38
1,531,836.49