NOTE 1: PERSONAL INVESTMENT

NAME INTEREST AMOUNT

ARCHIE S. VALENCIA 33.3% ₱ 4,000,000.00

CESAR VILLAMOR JR. 33.3% ₱ 4,000,000.00

ANGELICA JANE TANDICO 33.3% ₱ 4,000,000.00

TOTAL 100% ₱ 12,000,000.00

COST OF INVESTMENT ₱ 10,009,336.99

REMAINING FUNDS ₱ 1,990,663.01

NOTE: PARTNERS WILL GET THEIR INVESTMENT FROM THEIR SAVINGS AND LOAN

NOTE2: COST OF INVESTMENT

FIXED ASSETS ₱ 5,926,365.00

WORKING CAPITAL REQUIREMENTS ₱ 4,082,971.99

TOTAL ₱ 10,009,336.99
 NOTE 3: PRODUCTION MACHINERY
ESTIMATED LIFE
DESCRIPTION QUANTITY UNIT COST TOTAL COST RESIDUAL VALUE
SPAN/ year
EXTRACTION MACHINE 10 1 ₱ 59,000.00 ₱ 59,000.00 ₱ 5,900.00
DISTILLATION MACHINE 10 4 ₱ 1,452.00 ₱ 5,808.00 ₱ 580.80
FILLING MACHINE 10 1 ₱ 24,995.00 ₱ 24,995.00 ₱ 2,499.50
TOTAL ₱ 89,803.00 ₱ 8,980.30

NOTE 3: APPLIANCES AND EQUIPMENT

DESCRIPTION ESTIMATED LIFE

QUANTITY UNIT COST TOTAL COST RESIDUAL VALUE
SPAN/ year
REFRIGERATOR 5 1 ₱ 22,995.00 ₱ 22,995.00 ₱ 4,599.00
WATER DISPENSER 5 4 ₱ 8,610.00 ₱ 34,440.00 ₱ 6,888.00
SOLAR PANEL 5 4 ₱ 250.00 ₱ 1,000.00 ₱ 200.00
BIOMETRICS AND ACCESS CONTROL
SYSTEM 5 1 ₱ 15,600.00 ₱ 15,600.00 ₱ 3,120.00
FIRE ALARM 5 2 ₱ 550.00 ₱ 1,100.00 ₱ 220.00
Fire extinguisher 5 4 ₱ 1,200.00 ₱ 4,800.00 ₱ 960.00
POS SET 5 4 ₱ 1,800.00 ₱ 7,200.00 ₱ 1,440.00
PO SYSTEM 5 1 ₱ 800.00 ₱ 800.00 ₱ 160.00
TELEPHONE 5 4 ₱ 35,000.00 ₱ 140,000.00 ₱ 28,000.00
XEROX MACHINE 5 4 ₱ 59,000.00 ₱ 236,000.00 ₱ 47,200.00
PROJECTOR 5 1 ₱ 1,452.00 ₱ 1,452.00 ₱ 290.40
PRINTER 5 4 ₱ 4,995.00 ₱ 19,980.00 ₱ 3,996.00
COMPUTER 5 8 ₱ 12,000.00 ₱ 96,000.00 ₱ 19,200.00
OFFICE SHEDDER 5 1 ₱ 2,465.00 ₱ 2,465.00 ₱ 493.00
TOTAL ₱ 583,832.00 ₱ 116,766.40

BUILDUING MATERIALS( SEE PROPOSAL NO. 33)

ESTIMATED LIFE
DESCRIPTION QUANTITY UNIT COST TOTAL COST RESIDUAL VALUE
SPAN/ year
BUILDING MATERIALS 15 ₱1,756,300.00 ₱ 117,086.67

LAND
DISCRIPTION SIZE COST PER SQUARE MET
LAND 5000 660

FURNITURE AND FIXTURE

ESTIMATED LIFE
DESCRIPTION SPAN/ year
QUANTITY UNIT COST TOTAL COST RESIDUAL VALUE

OFFICE CHAIR 5 17 2,500.00 ₱ 42,500.00 ₱ 8,500.00

DESKS 5 17 1,500.00 ₱ 25,500.00 ₱ 5,100.00
SOFA 5 2 8,000.00 ₱ 16,000.00 ₱ 3,200.00
FACTORY SHELVES 5 2 7,740.00 ₱ 15,480.00 ₱ 3,096.00
LOCKER 5 2 6,300.00 ₱ 12,600.00 ₱ 2,520.00
BRENCHES 5 3 1,850.00 ₱ 5,550.00 ₱ 1,110.00
TOILET 8 4 8,250.00 ₱ 49,500.00 ₱ 6,187.50
OUTLET/PLUG 5 20 140.00 ₱ 2,800.00 ₱ 560.00
MIRROR 5 5 300.00 ₱ 1,500.00 ₱ 300.00
FLOURESCENT LAMP 5 20 500.00 ₱ 10,000.00 ₱ 2,000.00
CCTV 5 1 15,000.00 ₱ 15,000.00 ₱ 3,000.00
TOTAL ₱ 196,430.00 ₱ 19,896.00

5 2 ₱ 7,740.00 ₱ 15,480.00 ₱ 3,096.00

ERY
DERPRECIATION END YEAR BOOK VALUE
RATE 1st Year 2nd Year 3rd Year
20% ₱ 57,820.00 ₱ 56,640.00 ₱ 55,460.00
20% ₱ 5,691.84 ₱ 5,575.68 ₱ 5,459.52
20% ₱ 24,495.10 ₱ 23,995.20 ₱ 23,495.30
₱ 0.60 ₱ 88,006.94 ₱ 86,210.88 ₱ 84,414.82

PMENT

DERPRECIATION END YEAR BOOK VALUE

RATE 1st Year 2nd Year 3rd Year
20% ₱ 22,075.20 ₱ 21,155.40 ₱ 20,235.60
20% ₱ 33,062.40 ₱ 31,684.80 ₱ 30,307.20
20% ₱ 960.00 ₱ 920.00 ₱ 880.00

20% ₱ 14,976.00 ₱ 14,352.00 ₱ 13,728.00

20% ₱ 1,056.00 ₱ 1,012.00 ₱ 968.00
20% ₱ 4,608.00 ₱ 4,416.00 ₱ 4,224.00
20% ₱ 6,912.00 ₱ 6,624.00 ₱ 6,336.00
20% ₱ 768.00 ₱ 736.00 ₱ 704.00
20% ₱ 134,400.00 ₱ 128,800.00 ₱ 123,200.00
20% ₱ 226,560.00 ₱ 217,120.00 ₱ 207,680.00 1351
20% ₱ 1,393.92 ₱ 1,335.84 ₱ 1,277.76
20% ₱ 19,180.80 ₱ 18,381.60 ₱ 17,582.40
20% ₱ 92,160.00 ₱ 88,320.00 ₱ 84,480.00
20% ₱ 2,366.40 ₱ 2,267.80 ₱ 2,169.20
 280.00% ₱ 560,478.72 ₱ 537,125.44 ₱ 513,772.16

AL NO. 33)

DERPRECIATION END YEAR BOOK VALUE

RATE 1st Year 2nd Year 3rd Year
7% 1,748,494.22 1,631,407.56 1,623,601.78

COST PER SQUARE METER TOTAL COST

660 ₱3,300,000.00

DERPRECIATIO END YEAR BOOK VALUE

N RATE 1st Year 2nd Year 3rd Year
20% ₱ 40,800.00 ₱ 39,100.00 ₱ 37,400.00
20% ₱ 24,480.00 ₱ 23,460.00 ₱ 22,440.00
20% ₱ 15,360.00 ₱ 14,720.00 ₱ 14,080.00
20% ₱ 14,860.80 ₱ 14,241.60 ₱ 13,622.40
20% ₱ 12,096.00 ₱ 11,592.00 ₱ 11,088.00
20% ₱ 5,328.00 ₱ 5,106.00 ₱ 4,884.00
13% ₱ 48,726.56 ₱ 47,953.13 ₱ 47,179.69
20% ₱ 2,688.00 ₱ 2,576.00 ₱ 2,464.00
20% ₱ 1,440.00 ₱ 1,380.00 ₱ 1,320.00
20% ₱ 9,600.00 ₱ 9,200.00 ₱ 8,800.00
20% ₱ 14,400.00 ₱ 13,800.00 ₱ 13,200.00
213% ₱ 95,500.80 ₱ 91,521.60 ₱ 87,542.40
₱526,890.00
 NOTE 4: WORKING CAPTAL
Cost Of Good Sold
Operating Expense
Total
Less: Depreciation Expense
Annual Working Capital
Devide By: (12 MONTHS)
Monthly Working Capital
Multiply By: (3)
WORKING CAPITAL FOR 3 MONTHS
AMOUNT
₱ 8,881,488.00
₱ 7,732,519.34
₱ 16,614,007.34
₱ 282,119.37
₱ 16,331,887.97
12 Months
₱ 1,360,990.66
3
₱ 4,082,971.99
727571.77
759493.3
792785.91
 NOTE 5 : PERMIT AND LICENSE

DEPARTMENT OF TRADE AND INDUSTRY(DTI) BUSINESS NAME REGISTRATI

Barangay Scope ₱ 150.00
City/ Municipality scope ₱ 300.00
Regional Scope ₱ 1,000.00
certification(Change in Business Name) ₱ 50.00
Credit Investigation-per Business Name ₱ 50.00
Documentary Stamp Tax ₱ 10.00
Hard Copy per page of the first five(5) ₱ 20.00
per page of the succeeding page(s) ₱ 20.00
soft copy( in diskette) per Business name ₱ 5.00 ₱ 1,605.00

APPLICATION FOR PARTNERSHIP

Partnership fee ₱ 1,850.00 ₱ 1,850.00

SECURITIES AND EXCHANGE COMISSION(SEC) REGISTRATIONAND

LICENSING OF SECURITIES
Licensing Fee ₱ 3,950.00 ₱ 3,950.00

BUREAU OF INTERNAL REVENUE (BIR) CERTIFICATE OF REGISTRATION

Registration Fee ₱ 500.00
documentary Stamps ₱ 10.00
Certification Fee ₱ 20.00
Books of accounts Registration fee ₱ 50.00

Books of accounts journal and ledger cost ₱ 700.00

₱ 1,280.00

FOOD AND RUGS ADMINISTRATION REGISTRATION

ALL EXPENSES IN REGISTRATION ₱ 17,500.00 ₱ 17,500.00

DEPARTMENT OF HEALTH BIOASSAY TESTS

depressor substance test ₱ 5,500.00
skin irritation test ₱ 5,500.00
eye irritation ₱ 5,700.00
paralytic Shellfish poioning test ₱ 1,000.00
safety test ₱ 1,500.00
acute toxicity test(mouse) ₱ 10,000.00 ₱ 29,200.00
LOCAL GOVERNMENT UNIT REGISTRATION
Barangay Clearance ₱ 45.00
community tax certificate ₱ 1,300.00
mayor's permit ₱ 5,000.00
barangay permit ₱ 500.00 ₱ 6,845.00

BUILDING REGISTRATION AND APPROVAL

Building Permit ₱ 2,500.00
Electrical Permit ₱ 2,000.00
plambing permit ₱ 1,500.00
sanitary permit ₱ 200.00
signboard fee ₱ 200.00
garbage fee ₱ 200.00
health fee ₱ 200.00
environmental inspection fee ₱ 500.00
zoning fee ₱ 2,000.00
fire safety inspection ₱ 500.00
fire code fee ₱ 3,200.00
notary for business permit form ₱ 500.00
consultant travel and misc. expenses ₱ 1,200.00
consultant fee ₱ 3,000.00 ₱ 17,700.00
TOTAL ₱ 79,930.00
 NOTE 6: SALARY AND WAGES

JOB TITLES / POSITION NO.OF HOURS /DAY RATE / HOUR DAILY SALAR

ADMINISTRATIVE MANAGER 8 81.25 650.00

MARKETING MANAGER 8 62.50 500.00
FINANCEMANAGER 8 62.50 500.00
HR MANAGER 8 62.50 500.00
PRODUCTION MANAGER 8 62.50 500.00
R & D MANAGER 8 62.50 500.00
R & D ASSISTANT 8 56.25 450.00
SALES STAFF 8 55.00 440.00
SALES STAFF 8 55.00 440.00
MARKETING ASSISTANT 8 56.25 450.00
ACCOUNTING CLERK 8 56.25 450.00
ACCOUNTING CLERK 8 56.25 450.00
HR ASSISTANT 8 56.25 450.00
JANITOR 8 53.75 430.00
JANITOR 8 53.75 430.00
JANITOR 8 53.75 430.00
SECURITY GUARD 8 52.50 420.00
SECURITY GUARD 8 52.50 420.00
SECURITY GUARD 8 52.50 420.00
FIRST AID OFFICER 8 52.50 420.00
FIRST AID OFFICER 8 52.50 420.00
PRODUCTION ASSISTANT 8 56.25 450.00
MACHINE OPERATOR 8 55.00 440.00
MACHINE OPERATOR 8 55.00 440.00
MACHINE OPERATOR 8 55.00 440.00
MAINTENANCE STAFF 8 53.75 430.00
MAINTENANCE STAFF 8 53.75 430.00
MAINTENANCE STAFF 8 53.75 430.00
STORAGE STAFF 8 55.00 440.00
STORAGE STAFF 8 55.00 440.00
STORAGE STAFF 8 55.00 440.00
QUALITY CONTROL OFFICER 8 55.00 440.00
QUALITY CONTROL OFFICER 8 55.00 440.00
QUALITY CONTROL OFFICER 8 55.00 440.00
DISPATCHER 8 53.75 430.00
DISPATCHER 8 53.75 430.00
DISPATCHER 8 53.75 430.00
 PACKAGER 8 55.00 440.00
PACKAGER 8 55.00 440.00
PACKAGER 8 55.00 440.00
DELIVERY BOY 8 53.75 430.00
DELIVERY BOY 8 53.75 430.00

TOTAL

2021

2022

2023
AND WAGES

DAYS OF WORK MONTHLY SALARYANNUAL SALARY

26 16,900.00 202,800.00
26 13,000.00 156,000.00
26 13,000.00 156,000.00
26 13,000.00 156,000.00
26 13,000.00 156,000.00
26 13,000.00 156,000.00
26 11,700.00 140,400.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,700.00 140,400.00
26 11,700.00 140,400.00
26 11,700.00 140,400.00
26 11,700.00 140,400.00
26 11,180.00 134,160.00
26 11,180.00 134,160.00
26 11,180.00 134,160.00
26 10,920.00 131,040.00
26 10,920.00 131,040.00
26 10,920.00 131,040.00
26 10,920.00 131,040.00
26 10,920.00 131,040.00
26 11,700.00 140,400.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,180.00 134,160.00
26 11,180.00 134,160.00
26 11,180.00 134,160.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,180.00 134,160.00
26 11,180.00 134,160.00
26 11,180.00 134,160.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,440.00 137,280.00
26 11,180.00 134,160.00
26 11,180.00 134,160.00

489,840.00 5,878,080.00

489,840.00 5,878,080.00

514,332.00 6,171,984.00

540,048.60 6,480,583.20
43.75
1250
2640

320
9600
990
41.25
 NOTE 7 : 13th MONTH PAY

JOB TITLES / POSITION MONTHLY SALARY 13th month pay

2021 2022 2023
ADMINISTRATIVE MANAGER 16,900.00 16,900.00 16,900.00 17,745.00 18,632.25
MARKETING MANAGER 13,000.00 13,000.00 13,000.00 13,650.00 14,332.50
FINANCEMANAGER 13,000.00 13,000.00 13,000.00 13,650.00 14,332.50
HR MANAGER 13,000.00 13,000.00 13,000.00 13,650.00 14,332.50
PRODUCTION MANAGER 13,000.00 13,000.00 13,000.00 13,650.00 14,332.50
R & D MANAGER 13,000.00 13,000.00 13,000.00 13,650.00 14,332.50
R & D ASSISTANT 11,700.00 11,700.00 11,700.00 12,285.00 12,899.25
SALES STAFF 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
SALES STAFF 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
MARKETING ASSISTANT 11,700.00 11,700.00 11,700.00 12,285.00 12,899.25
ACCOUNTING CLERK 11,700.00 11,700.00 11,700.00 12,285.00 12,899.25
ACCOUNTING CLERK 11,700.00 11,700.00 11,700.00 12,285.00 12,899.25
HR ASSISTANT 11,700.00 11,700.00 11,700.00 12,285.00 12,899.25
JANITOR 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
JANITOR 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
JANITOR 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
SECURITY GUARD 10,920.00 10,920.00 10,920.00 11,466.00 12,039.30
SECURITY GUARD 10,920.00 10,920.00 10,920.00 11,466.00 12,039.30
SECURITY GUARD 10,920.00 10,920.00 10,920.00 11,466.00 12,039.30
FIRST AID OFFICER 10,920.00 10,920.00 10,920.00 11,466.00 12,039.30
FIRST AID OFFICER 10,920.00 10,920.00 10,920.00 11,466.00 12,039.30
PRODUCTION ASSISTANT 11,700.00 11,700.00 11,700.00 12,285.00 12,899.25
MACHINE OPERATOR 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
MACHINE OPERATOR 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
MACHINE OPERATOR 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
MAINTENANCE STAFF 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
MAINTENANCE STAFF 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
MAINTENANCE STAFF 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
STORAGE STAFF 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
STORAGE STAFF 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
STORAGE STAFF 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
QUALITY CONTROL OFFICER 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
QUALITY CONTROL OFFICER 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
QUALITY CONTROL OFFICER 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
DISPATCHER 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
DISPATCHER 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
DISPATCHER 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
PACKAGER 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
PACKAGER 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
PACKAGER 11,440.00 11,440.00 11,440.00 12,012.00 12,612.60
DELIVERY BOY 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
DELIVERY BOY 11,180.00 11,180.00 11,180.00 11,739.00 12,325.95
TOTAL 489,840.00 489,840.00 489,840.00 514,332.00 540,048.60
 NOTE 8 : SSS CONTRIBUTION

SSS PREMIUM
JOB TITLES/POSITION MONTHLY SALARY
ER EE EC TOTAL
ADMINISTRATIVE MANAGER 16,900.00 1,436.50 760.50 30.00 2,227.00
MARKETING MANAGER 13,000.00 1,105.00 585.00 10.00 1,700.00
FINANCEMANAGER 13,000.00 1,105.00 585.00 10.00 1,700.00
HR MANAGER 13,000.00 1,105.00 585.00 10.00 1,700.00
PRODUCTION MANAGER 13,000.00 1,105.00 585.00 10.00 1,700.00
R & D MANAGER 13,000.00 1,105.00 585.00 10.00 1,700.00
R & D ASSISTANT 11,700.00 994.50 526.50 10.00 1,531.00
SALES STAFF 11,440.00 972.40 514.80 10.00 1,497.20
SALES STAFF 11,440.00 972.40 514.80 10.00 1,497.20
MARKETING ASSISTANT 11,700.00 994.50 526.50 10.00 1,531.00
ACCOUNTING CLERK 11,700.00 994.50 526.50 10.00 1,531.00
ACCOUNTING CLERK 11,700.00 994.50 526.50 10.00 1,531.00
HR ASSISTANT 11,700.00 994.50 526.50 10.00 1,531.00
JANITOR 11,180.00 950.30 503.10 10.00 1,463.40
JANITOR 11,180.00 950.30 503.10 10.00 1,463.40
JANITOR 11,180.00 950.30 503.10 10.00 1,463.40
SECURITY GUARD 10,920.00 928.20 491.40 10.00 1,429.60
SECURITY GUARD 10,920.00 928.20 491.40 10.00 1,429.60
SECURITY GUARD 10,920.00 928.20 491.40 10.00 1,429.60
FIRST AID OFFICER 10,920.00 928.20 491.40 10.00 1,429.60
FIRST AID OFFICER 10,920.00 928.20 491.40 10.00 1,429.60
PRODUCTION ASSISTANT 11,700.00 994.50 526.50 10.00 1,531.00
MACHINE OPERATOR 11,440.00 972.40 514.80 10.00 1,497.20
MACHINE OPERATOR 11,440.00 972.40 514.80 10.00 1,497.20
MACHINE OPERATOR 11,440.00 972.40 514.80 10.00 1,497.20
MAINTENANCE STAFF 11,180.00 950.30 503.10 10.00 1,463.40
MAINTENANCE STAFF 11,180.00 950.30 503.10 10.00 1,463.40
MAINTENANCE STAFF 11,180.00 950.30 503.10 10.00 1,463.40
STORAGE STAFF 11,440.00 972.40 514.80 10.00 1,497.20
STORAGE STAFF 11,440.00 972.40 514.80 10.00 1,497.20
STORAGE STAFF 11,440.00 972.40 514.80 10.00 1,497.20
QUALITY CONTROL OFFICER 11,440.00 972.40 514.80 10.00 1,497.20
QUALITY CONTROL OFFICER 11,440.00 972.40 514.80 10.00 1,497.20
QUALITY CONTROL OFFICER 11,440.00 972.40 514.80 10.00 1,497.20
DISPATCHER 11,180.00 950.30 503.10 10.00 1,463.40
DISPATCHER 11,180.00 950.30 503.10 10.00 1,463.40
DISPATCHER 11,180.00 950.30 503.10 10.00 1,463.40
PACKAGER 11,440.00 972.40 514.80 10.00 1,497.20
PACKAGER 11,440.00 972.40 514.80 10.00 1,497.20
PACKAGER 11,440.00 972.40 514.80 10.00 1,497.20
DELIVERY BOY 11,180.00 950.30 503.10 10.00 1,463.40
DELIVERY BOY 11,180.00 950.30 503.10 10.00 1,463.40
TOTAL
41,636.40 22,042.80 440.00 64,119.20

MONTHLY 41,636.40 22,042.80 440.00 64,119.20

ANNUAL 499,636.80 264,513.60 5,280.00 769,430.40

2,640.00 2,640.00
502,276.80 267,153.60
9,126.00 1447.55
7,020.00 7,020.00
7,020.00
6,177.60
6,177.60
6,037.20
6,037.20
 NOTE 9: PHILHEALTH CONTRIBUTION

PHILHEALTH PREMIUM
JOB TITLES/POSITION MONTHLY SALARY
EMPLOYER EMPLOYEE TOTAL
ADMINISTRATIVE MANAGER ₱ 16,900.00 ₱ 253.50 ₱ 253.50 ₱ 507.00
MARKETING MANAGER ₱ 13,000.00 ₱ 195.00 ₱ 195.00 ₱ 390.00
FINANCEMANAGER ₱ 13,000.00 ₱ 195.00 ₱ 195.00 ₱ 390.00
HR MANAGER ₱ 13,000.00 ₱ 195.00 ₱ 195.00 ₱ 390.00
PRODUCTION MANAGER ₱ 13,000.00 ₱ 195.00 ₱ 195.00 ₱ 390.00
R & D MANAGER ₱ 13,000.00 ₱ 195.00 ₱ 195.00 ₱ 390.00
R & D ASSISTANT ₱ 11,700.00 ₱ 175.50 ₱ 175.50 ₱ 351.00
SALES STAFF ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
SALES STAFF ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
MARKETING ASSISTANT ₱ 11,700.00 ₱ 175.50 ₱ 175.50 ₱ 351.00
ACCOUNTING CLERK ₱ 11,700.00 ₱ 175.50 ₱ 175.50 ₱ 351.00
ACCOUNTING CLERK ₱ 11,700.00 ₱ 175.50 ₱ 175.50 ₱ 351.00
HR ASSISTANT ₱ 11,700.00 ₱ 175.50 ₱ 175.50 ₱ 351.00
JANITOR ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
JANITOR ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
JANITOR ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
SECURITY GUARD ₱ 10,920.00 ₱ 163.80 ₱ 163.80 ₱ 327.60
SECURITY GUARD ₱ 10,920.00 ₱ 163.80 ₱ 163.80 ₱ 327.60
SECURITY GUARD ₱ 10,920.00 ₱ 163.80 ₱ 163.80 ₱ 327.60
FIRST AID OFFICER ₱ 10,920.00 ₱ 163.80 ₱ 163.80 ₱ 327.60
FIRST AID OFFICER ₱ 10,920.00 ₱ 163.80 ₱ 163.80 ₱ 327.60
PRODUCTION ASSISTANT ₱ 11,700.00 ₱ 175.50 ₱ 175.50 ₱ 351.00
MACHINE OPERATOR ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
MACHINE OPERATOR ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
MACHINE OPERATOR ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
MAINTENANCE STAFF ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
MAINTENANCE STAFF ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
MAINTENANCE STAFF ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
STORAGE STAFF ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
STORAGE STAFF ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
STORAGE STAFF ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
DISPATCHER ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
DISPATCHER ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
DISPATCHER ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
PACKAGER ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
PACKAGER ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
PACKAGER ₱ 11,440.00 ₱ 171.60 ₱ 171.60 ₱ 343.20
DELIVERY BOY ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
DELIVERY BOY ₱ 11,180.00 ₱ 167.70 ₱ 167.70 ₱ 335.40
TOTAL ₱ 7,347.60 ₱ 7,347.60 ₱ 14,695.20

MONTHLY ₱ 7,347.60 ₱ 7,347.60 ₱ 14,695.20

ANNUAL ₱ 88,171.20 ₱ 88,171.20 ₱ 176,342.40
591.50
253.5
507
 NOTE 10 : PAG-BIG CONTRIBUTION

PAG-IBIG PREMIUM
JOB TITLES/POSITION MONTHLY SALARY
EMPLOYER EMPLOYEE TOTAL
ADMINISTRATIVE MANAGER ₱ 16,900.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
MARKETING MANAGER ₱ 13,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
FINANCEMANAGER ₱ 13,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
HR MANAGER ₱ 13,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
PRODUCTION MANAGER ₱ 13,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
R & D MANAGER ₱ 13,000.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
R & D ASSISTANT ₱ 11,700.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
SALES STAFF ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
SALES STAFF ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
MARKETING ASSISTANT ₱ 11,700.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
ACCOUNTING CLERK ₱ 11,700.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
ACCOUNTING CLERK ₱ 11,700.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
HR ASSISTANT ₱ 11,700.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
JANITOR ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
JANITOR ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
JANITOR ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
SECURITY GUARD ₱ 10,920.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
SECURITY GUARD ₱ 10,920.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
SECURITY GUARD ₱ 10,920.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
FIRST AID OFFICER ₱ 10,920.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
FIRST AID OFFICER ₱ 10,920.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
PRODUCTION ASSISTANT ₱ 11,700.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
MACHINE OPERATOR ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
MACHINE OPERATOR ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
MACHINE OPERATOR ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
MAINTENANCE STAFF ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
MAINTENANCE STAFF ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
MAINTENANCE STAFF ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
STORAGE STAFF ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
STORAGE STAFF ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
STORAGE STAFF ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
DISPATCHER ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
DISPATCHER ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
DISPATCHER ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
PACKAGER ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
PACKAGER ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
PACKAGER ₱ 11,440.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
DELIVERY BOY ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
DELIVERY BOY ₱ 11,180.00 ₱ 100.00 ₱ 100.00 ₱ 200.00
TOTAL ₱ 4,200.00 ₱ 4,200.00 ₱ 8,400.00

MONTHLY ₱ 4,200.00 ₱ 4,200.00 ₱ 8,400.00

ANNUAL ₱ 50,400.00 ₱ 50,400.00 ₱ 100,800.00
 NOTE 11 : ANNUAL TOTAL CONTRIBUTION

CONTRIBUTION EMPLOYER EMPLOYEE TOTAL ANNUAL CONTRIBUTION

SSS ₱ 502,276.80 ₱ 267,153.60 769,430.40
PHIL-HEALTH ₱ 88,171.20 ₱ 88,171.20 176,342.40
PAG-IBIG ₱ 50,400.00 ₱ 50,400.00 100,800.00
TOTAL ₱ 640,848.00 ₱ 405,724.80 1,046,572.80

1,046,572.80

49672.8
31747.2
-
 NOTE 12: EMPLOYEES TAXABLE INCOME

ANNUAL DEDUCTION
JOB TITLES/POSITION MONTHLY SALARY ANNUAL SALARY LESS: EXEMPTION
SSS PHIL-HEALTH PAG-IBIG
ADMINISTRATIVE MANAGER ₱ 16,900.00 ₱ 202,800.00 ₱ 9,126.00 ₱ 3,042.00 ₱ 1,200.00 ₱ 50,000.00
MARKETING MANAGER ₱ 13,000.00 ₱ 156,000.00 ₱ 7,020.00 ₱ 2,340.00 ₱ 1,200.00 ₱ 50,000.00
FINANCEMANAGER ₱ 13,000.00 ₱ 156,000.00 ₱ 7,020.00 ₱ 2,340.00 ₱ 1,200.00 ₱ 50,000.00
HR MANAGER ₱ 13,000.00 ₱ 156,000.00 ₱ 7,020.00 ₱ 2,340.00 ₱ 1,200.00 ₱ 50,000.00
PRODUCTION MANAGER ₱ 13,000.00 ₱ 156,000.00 ₱ 7,020.00 ₱ 2,340.00 ₱ 1,200.00 ₱ 50,000.00
R & D MANAGER ₱ 13,000.00 ₱ 156,000.00 ₱ 7,020.00 ₱ 2,340.00 ₱ 1,200.00 ₱ 50,000.00
R & D ASSISTANT ₱ 11,700.00 ₱ 140,400.00 ₱ 6,318.00 ₱ 2,106.00 ₱ 1,200.00 ₱ 50,000.00
SALES STAFF ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
SALES STAFF ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
MARKETING ASSISTANT ₱ 11,700.00 ₱ 140,400.00 ₱ 6,318.00 ₱ 2,106.00 ₱ 1,200.00 ₱ 50,000.00
ACCOUNTING CLERK ₱ 11,700.00 ₱ 140,400.00 ₱ 6,318.00 ₱ 2,106.00 ₱ 1,200.00 ₱ 50,000.00
ACCOUNTING CLERK ₱ 11,700.00 ₱ 140,400.00 ₱ 6,318.00 ₱ 2,106.00 ₱ 1,200.00 ₱ 50,000.00
HR ASSISTANT ₱ 11,700.00 ₱ 140,400.00 ₱ 6,318.00 ₱ 2,106.00 ₱ 1,200.00 ₱ 50,000.00
JANITOR ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
JANITOR ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
JANITOR ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
SECURITY GUARD ₱ 10,920.00 ₱ 131,040.00 ₱ 5,896.80 ₱ 1,965.60 ₱ 1,200.00 ₱ 50,000.00
SECURITY GUARD ₱ 10,920.00 ₱ 131,040.00 ₱ 5,896.80 ₱ 1,965.60 ₱ 1,200.00 ₱ 50,000.00
SECURITY GUARD ₱ 10,920.00 ₱ 131,040.00 ₱ 5,896.80 ₱ 1,965.60 ₱ 1,200.00 ₱ 50,000.00
FIRST AID OFFICER ₱ 10,920.00 ₱ 131,040.00 ₱ 5,896.80 ₱ 1,965.60 ₱ 1,200.00 ₱ 50,000.00
FIRST AID OFFICER ₱ 10,920.00 ₱ 131,040.00 ₱ 5,896.80 ₱ 1,965.60 ₱ 1,200.00 ₱ 50,000.00
PRODUCTION ASSISTANT ₱ 11,700.00 ₱ 140,400.00 ₱ 6,318.00 ₱ 2,106.00 ₱ 1,200.00 ₱ 50,000.00
MACHINE OPERATOR ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
MACHINE OPERATOR ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
MACHINE OPERATOR ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
MAINTENANCE STAFF ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
MAINTENANCE STAFF ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
MAINTENANCE STAFF ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
STORAGE STAFF ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
STORAGE STAFF ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
STORAGE STAFF ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
QUALITY CONTROL OFFICER ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
DISPATCHER ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
DISPATCHER ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
DISPATCHER ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
PACKAGER ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
PACKAGER ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
PACKAGER ₱ 11,440.00 ₱ 137,280.00 ₱ 6,177.60 ₱ 2,059.20 ₱ 1,200.00 ₱ 50,000.00
DELIVERY BOY ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
DELIVERY BOY ₱ 11,180.00 ₱ 134,160.00 ₱ 6,037.20 ₱ 2,012.40 ₱ 1,200.00 ₱ 50,000.00
TOTAL ₱ 489,840.00 ₱ 5,878,080.00 ₱ 264,513.60 ₱ 88,171.20 ₱ 50,400.00

NOTE : EXEMPTION FOR BEING THE HEAD OF THE FAMILY = 50,000

TAXABLE INCOME

₱ 139,432.00
₱ 95,440.00
₱ 95,440.00
₱ 95,440.00
₱ 95,440.00
₱ 95,440.00
₱ 80,776.00
₱ 77,843.20
₱ 77,843.20
₱ 80,776.00
₱ 80,776.00
₱ 80,776.00
₱ 80,776.00
₱ 74,910.40
₱ 74,910.40
₱ 74,910.40
₱ 71,977.60
₱ 71,977.60
₱ 71,977.60
₱ 71,977.60
₱ 71,977.60
₱ 80,776.00
₱ 77,843.20
₱ 77,843.20
₱ 77,843.20
₱ 74,910.40
₱ 74,910.40
₱ 74,910.40
₱ 77,843.20
₱ 77,843.20
₱ 77,843.20
₱ 77,843.20
₱ 77,843.20
₱ 77,843.20
₱ 74,910.40
₱ 74,910.40
₱ 74,910.40
₱ 77,843.20
₱ 77,843.20
₱ 77,843.20
₱ 74,910.40
₱ 74,910.40
₱ 3,374,995.20
 NOTE13 : COMPUTATION OF WITHHOLDING TAX
NOT OVER 250,000
JOB TITLES/POSITION TAXABLE INCOME
TAX DUE IS 0%

ADMINISTRATIVE MANAGER 139,432.00 - - -

MARKETING MANAGER 95,440.00 - - -
FINANCEMANAGER 95,440.00 - - -
HR MANAGER 95,440.00 - - -
PRODUCTION MANAGER 95,440.00 - - -
R & D MANAGER 95,440.00 - - -
R & D ASSISTANT 80,776.00 - - -
SALES STAFF 77,843.20 - - -
SALES STAFF 77,843.20 - - -
MARKETING ASSISTANT 80,776.00 - - -
ACCOUNTING CLERK 80,776.00 - - -
ACCOUNTING CLERK 80,776.00 - - -
HR ASSISTANT 80,776.00 - - -
JANITOR 74,910.40 - - -
JANITOR 74,910.40 - - -
JANITOR 74,910.40 - - -
SECURITY GUARD 71,977.60 - - -
SECURITY GUARD 71,977.60 - - -
SECURITY GUARD 71,977.60 - - -
FIRST AID OFFICER 71,977.60 - - -
FIRST AID OFFICER 71,977.60 - - -
PRODUCTION ASSISTANT 80,776.00 - - -
MACHINE OPERATOR 77,843.20 - - -
MACHINE OPERATOR 77,843.20 - - -
MACHINE OPERATOR 77,843.20 - - -
MAINTENANCE STAFF 74,910.40 - - -
MAINTENANCE STAFF 74,910.40 - - -
MAINTENANCE STAFF 74,910.40 - - -
STORAGE STAFF 77,843.20 - - -
STORAGE STAFF 77,843.20 - - -
STORAGE STAFF 77,843.20 - - -
QUALITY CONTROL OFFICER 77,843.20 - - -
QUALITY CONTROL OFFICER 77,843.20 - - -
QUALITY CONTROL OFFICER 77,843.20 - - -
DISPATCHER 74,910.40 - - -
DISPATCHER 74,910.40 - - -
DISPATCHER 74,910.40 - - -
PACKAGER 77,843.20 - - -
PACKAGER 77,843.20 - - -
PACKAGER 77,843.20 - - -
DELIVERY BOY 74,910.40 - - -
DELIVERY BOY 74,910.40 - - -
TOTAL 3374995.20 - - -
 NOTE 14: 3 YEARS COMPUTATION OF WITHHOLDING TAX

JOB TITLES/POSITIONS ANNUAL WITHHOLDING TAX 2019 2020 2021

ADMINISTRATIVE MANAGER - - - -
MARKETING MANAGER - - - -
FINANCEMANAGER - - - -
HR MANAGER - - - -
PRODUCTION MANAGER - - - -
R & D MANAGER - - - -
R & D ASSISTANT - - - -
SALES STAFF - - - -
SALES STAFF - - - -
MARKETING ASSISTANT - - - -
ACCOUNTING CLERK - - - -
ACCOUNTING CLERK - - - -
HR ASSISTANT - - - -
JANITOR - - - -
JANITOR - - - -
JANITOR - - - -
SECURITY GUARD - - - -
SECURITY GUARD - - - -
SECURITY GUARD - - - -
FIRST AID OFFICER - - - -
FIRST AID OFFICER - - - -
PRODUCTION ASSISTANT - - - -
MACHINE OPERATOR - - - -
MACHINE OPERATOR - - - -
MACHINE OPERATOR - - - -
MAINTENANCE STAFF - - - -
MAINTENANCE STAFF - - - -
MAINTENANCE STAFF - - - -
STORAGE STAFF - - - -
STORAGE STAFF - - - -
STORAGE STAFF - - - -
QUALITY CONTROL OFFICER - - - -
QUALITY CONTROL OFFICER - - - -
QUALITY CONTROL OFFICER - - - -
DISPATCHER - - - -
DISPATCHER - - - -
DISPATCHER - - - -
PACKAGER - - - -
PACKAGER - - - -
PACKAGER - - - -
DELIVERY BOY - - - -
DELIVERY BOY - - - -
TOTAL - - - -
 NOTE15: PAYMENT OF SALARIES

2021 2022 2023

GROSS SALARIES(SEE NOTE 6) 5,878,080.00 6,171,984.00 6,480,583.20

LESS: EMPLOYEES CONTIBUTION
TOTAL CONTRIBUTION (SEE NOTE 11) 405,724.80 426,011.04 447,311.59
WITHHOLDING TAX (SEE NOTE 14) - - -
NET SALARIES 5,472,355.20 5,745,972.96 6,033,271.61
NOTE16: UTILITIES EXPENSE - 3 YEARS ELECTRICITY CONSUMPTION
YEAR DAILY MONTHLY ANNUAL
2021 400.00 ₱ 12,000.00 ₱ 144,000.00 21,600.00
2022 420.00 ₱ 12,600.00 ₱ 151,200.00 22,680.00
2023 441.00 ₱ 13,230.00 ₱ 158,760.00

3 YEARS COMPUTATION OF WATER CONSUMPTION

YEAR DAILY MONTHLY ANNUAL
2021 25.00 ₱ 750.00 ₱ 9,000.00 9000
2022 26.25 787.50 9450.00
2023 27.56 826.88 9922.50

3-YEARS CONSUMPTION OF LPG

YEAR Number of tank per
Price/Tank Monthly Annual
month
2021 3 ₱ 725.00 ₱ 2,175.00 26,100.00
2022 3 ₱ 761.25 ₱ 2,283.75 ₱ 27,405.00
2023 3 ₱ 799.31 ₱ 2,397.94 ₱ 28,775.25

3 YEARS COMPUTATION OF INTERNET AND TELEPHONE EXPENSE

YEAR MONTHLY ANNUAL
2021 ₱ 2,000.00 ₱ 24,000.00
2022 2100.00 25200.00
2023 2205.00 26460.00
 NOTE 17: TOTAL UTILITIES EXPENSES
YEARS ELECTRICITY WATER LPG
2021 ₱ 21,600.00 ₱ 9,000.00 8,700.00
2022 ₱ 22,680.00 ₱ 9,450.00 9,135.00
2023 ₱ 23,814.00 ₱ 9,922.50 9,591.75
EXPENSES
TEL. AND INTERNET TOTAL
24,000.00 ₱ 63,300.00
25,200.00 ₱ 66,465.00
26,460.00 ₱ 69,788.25
 NOTE 18: SUPPLIES FOR TAKE OUT
DESCRIPTION QUANTITY PRICE TOTAL
PAPER BOX 500 ₱ 4.50 ₱ 2,250.00
TOTAL ₱ 2,250.00
 NOTE 19: SANITARY SUPPLIES
Description Quantity Unit Cost
BROOM 5 PCS ₱ 90.00
MOP 5 PCS ₱ 300.00
GARBAGE BAG 5 PCS ₱ 200.00
TRASH BIN 6 PCS ₱ 175.00
DUST PAN 5 PCS ₱ 50.00
GLOVES 2 PCS ₱ 160.00
DISINFECTANT SPRAY 5 PCS ₱ 100.00
LIQUID CLEANER 5 PCS ₱ 104.00
WIPE COTTON 15 PCS ₱ 33.33
PAIL 5 PCS ₱ 150.00
PAINT BRUSH 2 PCS ₱ 60.00
PAINT ROLLERS 2 PCS ₱ 250.00
DETERGENT 2 PCS ₱ 54.00
HAND SANITIZER 5 PCS ₱ 184.00
BAR SOAP 5 PCS ₱ 25.00
GRASS CUTTER 2 PCS ₱ 300.00
PLIERS 2 PCS ₱ 250.00
WIPERS 2 PCS ₱ 950.00
TISSUE 5 PACK ₱ 190.00
TOTAL
 Price
₱ 450.00
₱ 1,500.00
₱ 1,000.00
₱ 1,050.00
₱ 250.00
₱ 320.00
₱ 500.00
₱ 520.00
₱ 500.00
₱ 750.00
₱ 130.00
₱ 500.00
₱ 108.00
₱ 920.00
₱ 125.00
₱ 600.00
₱ 500.00
₱ 1,900.00
₱ 950.00
₱ 12,573.00
 NOTE 20: OFFICE SUPPLIES
Description Quantity Unit Cost
PENCIL 20 box ₱ 100.00
PEN 20 SET ₱ 12.00
BOND PAPER 4 RIM ₱ 140.00
STAPLER SET 4 set ₱ 100.00
PIN BOARD 10 PACKS ₱ 20.00
STAPLE WIRE 5 PACKS ₱ 50.00
GLUE 5 PCS ₱ 15.00
SCOTCH TAPE 5 pcs ₱ 22.00
STICKY NOTES 5 SET ₱ 15.00
WHITE BOARD 1 PCS ₱ 500.00
SCISSORS 4 PCS ₱ 60.00
CUTTERS 5 PCS ₱ 35.00
FOLDERS 20 PCS ₱ 5.00
CLIPS 30 PCS ₱ 1.00
FLASH DRIVE 4 PCS ₱ 800.00
ENVELOP 20 PCS ₱ 5.00
TOTAL
 Price
₱ 2,000.00
₱ 240.00
₱ 560.00
₱ 400.00
₱ 200.00
₱ 250.00
₱ 75.00
₱ 110.00
₱ 75.00
₱ 500.00
₱ 240.00
₱ 175.00
₱ 100.00
₱ 30.00
₱ 3,200.00
₱ 100.00
₱ 8,255.00
 NOTE 21: TOTAL SUPPLIES EXPENSE

DESCRIPTION ANNUALY
SUPPLIES FOR TAKEOUT ₱ 27,000.00
SANITARY SUPPLIES ₱ 150,876.00
OFFICE SUPPLIES ₱ 99,060.00
TOTAL ₱ 276,936.00
 NOTE 22 :DEPRECIATION EXPENSE

DESCRIPTION COST ESTIMATED USEFUL LIFE ANNUAL DEPRECIATION

BUILDING ₱ 1,756,300.00 15 ₱ 117,086.67
PRODUCTION AND EQUIPMENT ₱ 89,803.00 10 ₱ 8,980.30
APPLIANCES AND EQUIPMENT ₱ 583,832.00 5 ₱ 116,766.40
FURNITURE AND FIXTURE ₱ 196,430.00 5 ₱ 39,286.00
TOTAL ₱ 282,119.37

3
₱ 878,150.00

308,993.20
50*3
150
 NOTE 23: REPAIR AND MAINTENANCE

2021 2022 2023 2024 2025

DEPRECIATION EXPENSE ₱ 282,119.37 ₱ 282,119.37 ₱ 282,119.37 ₱ 282,119.37 ₱ 282,119.37
MULTIPLY BY : 5% 5% 5% 5% 5%
TOTAL ₱ 14,105.97 ₱ 14,105.97 ₱ 14,105.97 ₱ 14,105.97 ₱ 14,105.97
 NOTE 24: PROMOTION AND ADVERTISEMENT

PARTICULARS QUANTITY UNIT PRICE

GREETING CARDS 250 ₱ 10.00
FLIERS 410 ₱ 5.00
FREE SAMPLES 50 ₱ 109.00
TOTAL
MENT

TOTAL AMOUNT
₱ 2,500.00
₱ 2,050.00
₱ 5,450.00
₱ 10,000.00
 NOTE 25: OPERATING EXPENSE

EXPENSES 2021
PERMIT AND LICENSE ₱ 79,930.00
SALARIES AND WAGES EXPENSE ₱ 5,878,080.00
13 th MONTH PAY ₱ 489,840.00
SSS PREMIUM EXPENSE ₱ 499,636.80
PHILHEALTH PREMIUM EXPENSE ₱ 88,171.20
PAGIBIG PREMIUM EXPENSE ₱ 50,400.00
SUPPLIES EXPENSE ₱ 276,936.00
UTILITIES EXPENSE ₱ 63,300.00
PROMOTION AND ADVERTISEMENT EXPENSE ₱ 10,000.00
DEPRECIATION EXPENSE ₱ 282,119.37
REPAIR AND MAINTENANCE EXPENSE ₱ 14,105.97
TOTAL OPERATION EXPENSE ₱ 7,732,519.34

NOTE : BUSINESS OPERATION 30 DAYS A MONTH

G EXPENSE

2022 2023
₱ 79,930.00 ₱ 79,930.00
₱ 6,171,984.00 ₱ 6,480,583.20
₱ 514,332.00 ₱ 540,048.60 235166.3
₱ 524,618.64 ₱ 550,849.57
₱ 92,579.76 ₱ 97,208.75 570240
₱ 52,920.00 ₱ 55,566.00 696720
₱ 290,782.80 ₱ 305,321.94 823200
₱ 66,465.00 ₱ 69,788.25
₱ 10,000.00 ₱ 10,000.00
₱ 282,119.37 ₱ 282,119.37
₱ 14,105.97 ₱ 14,105.97 1998 41958
₱ 8,099,837.54 ₱ 8,485,521.65

₱ 2,346,653.93 3937.5
 NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

ORANGE SCENT
INGREDIENTS USED
ORANGE 3 PCS ₱ 45.00
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 182.00

PRODUCT COST

RFC 182

BUFFER(.10) 200.2
LABOR(.20) 240.24
OVERHEAD(.30) 312.312
MARK UP(.40) 437.2368

TOTAL COST DIVIDED

BY 4 ( NO. OF YIELDS) 109.3092
PRICE PER SERVING 109

NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

PEPPERMINT SCENT
INGREDIENTS USED
PEPPERMINT LEAVES 5 LEAVES ₱ 300.00
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 10 ML ₱ 100.00
COCONUT OIL 40 ML ₱ 20.00
TOTAL ₱ 437.00

PRODUCT COST

RFC ₱ 437.00
BUFFER(.10) 480.70
LABOR(.20) 576.84
OVERHEAD(.30) 749.89
MARK UP(.40) 1,049.85
TOTAL COST DIVIDED
BY 7 ( NO. OF YIELDS) 149.98
PRICE PER SERVING 150

NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

APPLE SCENT
INGREDIENTS USED
APPLE 7 PCS ₱ 105.00
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 242.00

PRODUCT COST

RFC ₱ 242.00
BUFFER(.10) 266.20
LABOR(.20) 319.44
OVERHEAD(.30) 415.27
MARK UP(.40) 581.38
TOTAL COST DIVIDED
BY 7 ( NO. OF YIELDS) 83.05
PRICE PER SERVING 83

NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

TANGLAD SCENT
INGREDIENTS USED
LEMON GRASS 1 BUNDLE ₱ 30.00
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 167.00
PRODUCT COST

RFC ₱ 167.00
BUFFER(.10) 183.70
LABOR(.20) 220.44
OVERHEAD(.30) 286.57
MARK UP(.40) 401.20
TOTAL COST DIVIDED
BY 4 ( NO. OF YIELDS) 100.30
PRICE PER SERVING 100

NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

YLANG YLANG
INGREDIENTS USED
YLANG -YLANG 3 PCS ₱ 60.00
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 197.00

PRODUCT COST

RFC ₱ 197.00
BUFFER(.10) 216.70
LABOR(.20) 260.04
OVERHEAD(.30) 338.05
MARK UP(.40) 473.27
TOTAL COST DIVIDED
BY 4 ( NO. OF YIELDS) 118.32
PRICE PER SERVING 118

NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

LEMON SCENT
INGREDIENTS USED
LEMON 4 PCS ₱ 80.00
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 217.00

PRODUCT COST

RFC ₱ 217.00
BUFFER(.10) 238.70
LABOR(.20) 286.44
OVERHEAD(.30) 372.37
MARK UP(.40) 521.32
TOTAL COST DIVIDED
BY 4 ( NO. OF YIELDS) 130.33
PRICE PER SERVING 130

NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

BAMBOO SCENT
INGREDIENTS USED
BAMBOO LEAVES 50 PCS ₱ -
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 137.00

PRODUCT COST

RFC ₱ 137.00
BUFFER(.10) 150.70
LABOR(.20) 180.84
OVERHEAD(.30) 235.09
MARK UP(.40) 329.13
TOTAL COST DIVIDED
BY 4 ( NO. OF YIELDS) 82.28
PRICE PER SERVING 82

NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

 OREGANO SCENT
INGREDIENTS USED
OREGANO 50 PCS ₱ -
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 137.00

PRODUCT COST

RFC ₱ 137.00
BUFFER(.10) 150.70
LABOR(.20) 180.84
OVERHEAD(.30) 235.09
MARK UP(.40) 329.13
TOTAL COST DIVIDED
BY 4 ( NO. OF YIELDS) 82.28
PRICE PER SERVING 82

NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

SAMPAGUITA
INGREDIENTS USED
SAMPAGUITA 3 PCS ₱ 60.00
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 197.00

PRODUCT COST

RFC ₱ 197.00
BUFFER(.10) 216.70
LABOR(.20) 260.04
OVERHEAD(.30) 338.05
MARK UP(.40) 473.27
TOTAL COST DIVIDED
BY 4 ( NO. OF YIELDS) 118.32
PRICE PER SERVING 118
 NOTE 27: RAW MATERIALS

RAW MATERIALS QUANTITY COST

COFFEE SCENT
INGREDIENTS USED
GROUND COFFEE 25 GRAMS ₱ 23.00
VANILLA 1 TBSP ₱ 2.00
OLIVE OIL 30 ML ₱ 15.00
FRAGRANCE OIL 5 ML ₱ 100.00
COCONUT OIL 45 ML ₱ 20.00
TOTAL ₱ 160.00

PRODUCT COST

RFC ₱ 160.00
BUFFER(.10) 176.00
LABOR(.20) 211.20 63.36
OVERHEAD(.30) 274.56
MARK UP(.40) 384.38
TOTAL COST DIVIDED
BY 4 ( NO. OF YIELDS) 96.10
PRICE PER SERVING 96
NOTE 28: AVERAGE PRODUCT COST
RATIO(CITRUS X SINENSIS) ORANGE PEPPERM
INT APPLE
PARTICULARS PRICE
PRODUCT SCENT ₱ 45.00 300 105
VANILLA ₱ 2.00 2 2
OLIVE OIL ₱ 15.00 15 15
FRAGRANCE OIL ₱ 100.00 100 100
COCONUT OIL ₱ 20.00 20 20
TOTAL DIRECT COST ₱ 182.00 ₱ 437.00 ₱ 242.00
DEVIDED BY:YIELDS 4.00 7 7.00
COST OF CITRUS X SINENSIS ₱ 45.50 ₱ 62.43 ₱ 34.57
DEVIDED BY: PRICE/PC OF CITRUS X SINENSIS ₱ 109.00 150 83
AVERAGE PRODUCT COST RATIO 42% 42% 42%

TARGET MARKET SPENDING ₱ 106.80

 YLANG- SAMPAGU
TANGLAD YLANG LEMON BAMBOO OREGANO ITA COFEE
E
30 60 80 0 0 60 23
2 2 2 2 2 2 2
15 15 15 15 15 15 15
100 100 100 100 100 100 100
20 20 20 20 20 20 20
₱ 167.00 ₱ 197.00 ₱ 217.00 ₱ 137.00 ₱ 137.00 ₱ 197.00 ₱ 160.00
4 4 4 4 4 4 4
₱ 41.75 ₱ 49.25 ₱ 54.25 ₱ 34.25 ₱ 34.25 ₱ 49.25 ₱ 40.00
100 118 130 82 82 118 96
42% 42% 42% 42% 42% 42% 42%
 NOTE 29: SALES PROJECTION

AVERAGE
CUSTOMER
TARGET
COUNT/DA DAILY SALES MONTLY SALES
MARKET
Y
SPENDING

₱ 106.80 550 ₱ 58,740.00 ₱ 1,762,200.00

GROSS SALES VAT
INCLUDED
LESS 12% OUTPUT
VAT
GROSS SALES VAT
EXCLUDED

NOTE : SALES PROJECTION WILL INCEASE 10 %ON THE FIRST YEAR AND ADDITIONAL 5 % ON

3% 5,512,500.00 6,339,375.12
1.66
648,000.01 745,200.01

6,300,000.10 7,245,000.12
OJECTION

2021 2022 2023

₱ 21,146,400.00 ₱ 22,203,720.00 ₱ 23,313,906.00

₱ 21,146,400.00 ₱ 22,203,720.00 ₱ 23,313,906.00

₱ 2,537,568.00 ₱ 2,664,446.40 ₱ 2,797,668.72

₱ 18,608,832.00 ₱ 19,539,273.60 ₱ 20,516,237.28

D ADDITIONAL 5 % ON THE NEXT FOLLOWING YEARS OF THE OPERATION

7,607,250.14

894,240.02

8,694,000.14
 NOTE 30: COST OF GOOD SOLD

2021 2022
ANNUAL SALES(VAT INCLUDED)
(SEE NOTE 28) ₱ 21,146,400.00 ₱ 22,203,720.00
MULTIPLY BY: AVERAGE FOOD COST
RATIO (SEE NOTE 27) 42% 42%

COST OF GOOD SOLD ₱ 8,881,488.00 ₱ 9,325,562.40

 2023

₱ 23,313,906.00

42%

₱ 9,791,840.52
 NOTE 31: PAYMENT FOR INVENTORY PURCHASE

2021 2022
Inventory End ₱ 266,444.64 ₱ 279,766.87
Add: Cost of Good Sold (See Note 29) ₱ 8,881,488.00 ₱ 9,325,562.40
Subtotal(total purchase) ₱ 9,147,932.64 ₱ 9,605,329.27
Less: Payable Beginning ₱ 266,444.64
Subtotal ₱ 9,147,932.64 ₱ 9,338,884.63
Add: 12% VAT ₱ 1,097,751.92 ₱ 1,120,666.16
TOTAL ₱ 10,245,684.56 ₱ 10,459,550.79
ASE

2023
₱ 293,755.22
₱ 9,791,840.52
₱ 10,085,595.74
₱ 279,766.87
₱ 9,805,828.86
₱ 1,176,699.46
₱ 10,982,528.33
 NOTE 32: CASH OUTLAY FOR INPUT VAT

COST OF GOOD SOLD ( SEE NOTE 29) ₱ 8,881,488.00 ₱ 9,325,562.40

LESS: VAT 12% 12%
CASH OUTLAY FOR INPUT VAT ₱ 1,065,778.56 ₱ 1,119,067.49
AT

₱ 9,791,840.52
12%
₱ 1,175,020.86
 STATEMENT OF COMPENSATION INCOME

2021 2022
Sales Projection( see Note 29) ₱ 21,146,400.00 ₱ 22,203,720.00
LESS: Cost Of Good Sold (see Note 30) ₱ 8,881,488.00 ₱ 9,325,562.40
Gross Profit ₱ 12,264,912.00 ₱ 12,878,157.60
LESS: Operating Expense
Permit and Licenses ( see Note 5) ₱ 79,930.00 ₱ 79,930.00
Salaries and Wages (see Note 6) ₱ 5,878,080.00 ₱ 6,171,984.00
13th Month Pay ₱ 489,840.00 ₱ 514,332.00
SSS Premium ₱ 499,636.80 ₱ 524,618.64
Pag-ibig Premium ₱ 88,171.20 ₱ 92,579.76
Phil Health Premium ₱ 50,400.00 ₱ 52,920.00
Supplies Expense ₱ 276,936.00 ₱ 290,782.80
Utilities Expense ₱ 63,300.00 ₱ 66,465.00
Promotional Expense ₱ 10,000.00 ₱ 10,000.00
Depreciation Expense ₱ 282,119.37 ₱ 282,119.37
Repair and Maintenance ₱ 14,105.97 ₱ 14,105.97
Total Operating Expense ₱ 7,732,519.34 ₱ 8,099,837.54
LESS: Income Tax Expenses 30% ₱ 2,319,755.80 ₱ 2,429,951.26
NET INCOME ₱ 2,212,636.86 ₱ 2,348,368.80
OME

2023
₱ 23,313,906.00
₱ 9,791,840.52 ₱ 3,442,500.00 ₱ 413,100.00
₱ 13,522,065.48 ₱ 121,500.00 ₱ 103,275.00
₱ 320,510.94
₱ 79,930.00
₱ 6,480,583.20
₱ 540,048.60
₱ 550,849.57
₱ 97,208.75
₱ 55,566.00
₱ 305,321.94
₱ 69,788.25
₱ 10,000.00
₱ 282,119.37
₱ 14,105.97
₱ 8,485,521.65
₱ 2,545,656.49
₱ 2,490,887.34
 STATEMENT OF CASH FLOW

CASH FLOW OF OPERATING ACTIVITIES 2021

Gross Sales ( see Note 29) ₱ 21,146,400.00
LESS: Receipt of output VAT from sales (see Note 29) ₱ 2,537,568.00
Cash Outlay for input VAT ( see Note 32) ₱ 1,065,778.56
Payment of Inventory purchase (see Note 31) ₱ 10,245,684.56
Payment of Supplies (see Note 22) ₱ 276,936.00
Payment of permit and licenses (see Note 5) ₱ 79,930.00
Payment of utilities (see Note 17) ₱ 63,300.00
Payment for Contribution ( see Note 11) ₱ 1,046,572.80
Paymenr for 13th Month Pay ( see note 8) ₱ 489,840.00
Payment for Salaries Net (see Note 15) ₱ 5,472,355.20
Payment for Income Tax ( refers to INCOME STATEMENT) ₱ 2,319,755.80
Payment for withholding tax ₱ -
NET CASH PROVIDED BY OPERATING ACTIVITIES ₱ 2,451,320.92

CASH FLOW FOR INVESTING ACTIVITIES

Purchase of Land ₱ 3,300,000.00

BUILDING ₱ 1,756,300.00
PRODUCTION AND EQUIPMENT ₱ 89,803.00
APPLIANCES AND EQUIPMENT ₱ 583,832.00
FURNITURE AND FIXTURE ₱ 196,430.00
NET CASH FLOW USED FOR INVESTING ACTIVITIES ₱ 8,377,685.92
CASH FLOW FOR INVESTING ACTIVITIES
Investment of Partners ( see note 1) ₱ 12,000,000.00
NET CASH FLOW FINANCING ACTIVITIES ₱ 12,000,000.00
NET CASH FLOW ₱ 6,073,635.00
Beginning balance of Cash
Ending Balance of Cash ₱ 6,073,635.00
 2022 2023
₱ 22,203,720.00 ₱ 23,313,906.00
₱ 2,664,446.40 ₱ 2,797,668.72
₱ 1,119,067.49 ₱ 1,175,020.86
₱ 10,459,550.79 ₱ 10,982,528.33
₱ 290,782.80 ₱ 305,321.94
₱ 79,930.00 ₱ 79,930.00
₱ 66,465.00 ₱ 69,788.25
₱ 1,098,901.44 ₱ 1,153,846.51
₱ 514,332.00 ₱ 540,048.60
₱ 5,745,972.96 ₱ 6,033,271.61
₱ 2,429,951.26 ₱ 2,545,656.49
₱ - ₱ -
₱ 2,265,680.14 ₱ 2,369,175.31

0
(320,550.93)
(393,408.68)
₱ 2,265,680.14 ₱ 2,369,175.31
₱ 6,073,635.00 ₱ 8,339,315.14 213,840.00
₱ 8,339,315.14 ₱ 10,708,490.45
967,693.18 1,064,462.50

1,365,679.45
1785254.89
 STATEMENT OF FINANCIAL POSITION

2021 2022 2023

ASSETS
Cash in Banks ₱ 6,073,635.00 ₱ 8,339,315.14 ₱ 10,708,490.45
Ending Inventories ₱ 266,444.64 ₱ 279,766.87 ₱ 293,755.22
Total Current Assets ₱ 6,340,079.64 ₱ 8,619,082.01 ₱ 11,002,245.67
Non-current Assets
PRODUCTION AND EQUIPMENT ₱ 89,803.00
APPLIANCES AND EQUIPMENT ₱ 583,832.00
FURNITURE AND FIXTURE ₱ 196,430.00
Buiding ( Fully Constraction) and Land ₱ 5,056,300.00
Total Non-current Assets ₱ 5,926,365.00
TOTAL ASSETS ₱ 12,266,444.64 ₱ 8,619,082.01 ₱ 11,002,245.67

LIABILITIES AND PARTNER'S EQUITY

LIABILITY
Withholding TAX Payable ₱ - ₱ -
Income Tax Payable 2,319,755.80 2,429,951.26 2,545,656.49
Total Contribution Payable 638,208.00 ₱ 638,208.00 ₱ 638,208.00
13th Month Pay Payable 489,840.00 ₱ 514,332.00 ₱ 540,048.60
Total Liabilities ₱ 3,447,803.80 ₱ 3,582,491.26 ₱ 3,723,913.09
PARTNER'S EQUITY
Total partner's Equity ₱ 8,818,640.84 ₱ 5,036,590.75 ₱ 7,278,332.57
TOTAL LIABILITY AND PARTNER'S EQUITY ₱ 12,266,444.64 ₱ 8,619,082.01 ₱ 11,002,245.67
 1,021,153.18

1,094,010.93

72,857.75

264713.91

0.300000000112
 STATEMENT OF CHANGES IN PARTNER'S EQUITY

2021 2022
Balance Beginning ₱ 8,818,640.84
Investment ₱ 12,000,000.00
Net Income From Operation ₱ 2,212,636.86 ₱ 2,348,368.80
Total ₱ 14,212,636.86 ₱ 11,167,009.64
Withdrawal of Partners ₱ 5,393,996.03 ₱ 6,130,418.90
Balance Ending ₱ 8,818,640.84 ₱ 5,036,590.75

1086327.85
UITY

2023
₱ 5,036,590.75

₱ 2,490,887.34
₱ 7,527,478.09
₱ 249,145.52
₱ 7,278,332.57 930445.7
 FINANCIAL ANALYSIS

CURRENT RATIO

2021 2022
Current Assets ₱ 6,340,079.64 ₱ 8,619,082.01
Devided By: Current Liabilies ₱ 3,447,803.80 ₱ 3,582,491.26
CURRENT RATIO 183.89% 240.59%

QUICK RATIO

2021 2022
QUICK ASSETS ₱ 6,073,635.00 ₱ 8,339,315.14
Devided By: Current Liabilies ₱ 3,447,803.80 ₱ 3,582,491.26
QUICK RATIO 176.16% 232.78%

INVENTORY TURNOVER

2021 2022
Cost of Good Sold ₱ 8,881,488.00 ₱ 9,325,562.40
Devided By: Average Inventory ₱ 266,444.64 ₱ 279,766.87
INVENTORY TURNOVER 3333.33% 3333.33%

DEBT TO ASSETS RATIO

2021 2022
Total Liabilities ₱ 3,447,803.80 ₱ 3,582,491.26
Devided By: Average Total Assets ₱ 6,340,079.64 ₱ 8,619,082.01
DEBT TO ASSETS RATIO 54.38% 41.56%

DEBT TO EQUITY RATIO

2021 2022
Total Liabilities ₱ 3,447,803.80 ₱ 3,582,491.26
Devided By: Average Partner's Equity ₱ 8,818,640.84 ₱ 5,036,590.75
DEBT TO EQUITY RATIO 39.10% 71.13%

PROFITABILITY RATIO

GROSS PROFIT

2021 2022
Gross Profit ₱ 12,264,912.00 ₱ 12,878,157.60
Devided By: Net Sales ₱ 21,146,400.00 ₱ 22,203,720.00
GROSS PROFIT RATIO 58.00% 58.00%
PROFIT MARGIN

2021 2022
Net Income ₱ 2,212,636.86 ₱ 2,348,368.80
Devided By: Net Sales ₱ 21,146,400.00 ₱ 22,203,720.00
PROFIT MARGIN 10.46% 10.58%

OPERATING EXPENSE TO SALES

2021 2022
Operating Expense ₱ 7,732,519.34 ₱ 8,099,837.54
Devided By: Net Sales ₱ 21,146,400.00 ₱ 22,203,720.00
OPERATING EXPENSE TO SALES 36.57% 36.48%

RETURN TO TOTAL ASSETS

2021 2022
Net Income ₱ 2,212,636.86 ₱ 2,348,368.80
Devided By: Average Total Assets ₱ 6,340,079.64 ₱ 8,619,082.01
RETURN TO TOTAL ASSETS 34.90% 27.25%

RETURN ON EQUITY

2021 2022
Net Income ₱ 2,212,636.86 ₱ 2,348,368.80
Devided By: Average Partner's Equity ₱ 8,818,640.84 ₱ 5,036,590.75
RETURN ON EQUITY 25.09% 46.63%

ASSETS TURNOVER

2021 2022
Net Sales ₱ 21,146,400.00 ₱ 22,203,720.00
Devided By: Average Total Assets ₱ 6,340,079.64 ₱ 8,619,082.01
ASSETS TURNOVER 333.54% 257.61%
 2023
₱ 11,002,245.67
₱ 3,723,913.09
295.45%

2023
₱ 10,708,490.45
₱ 3,723,913.09
287.56%

2023
₱ 9,791,840.52
₱ 293,755.22
3333.33%

2023
₱ 3,723,913.09
₱ 11,002,245.67
33.85%

2023
₱ 3,723,913.09
₱ 7,278,332.57
51.16%

2023
₱ 13,522,065.48
₱ 23,313,906.00
58.00%
 2023
₱ 2,490,887.34
₱ 23,313,906.00
10.68%

2023
₱ 8,485,521.65
₱ 23,313,906.00
36.40%

2023
₱ 2,490,887.34
₱ 11,002,245.67
22.64%

2023
₱ 2,490,887.34
₱ 7,278,332.57
34.22%

2023
₱ 23,313,906.00
₱ 11,002,245.67
211.90%