Start-up Expenses Year 1 (Starting Balance Sheet)

Fixed Assets Amount Depreciation (years)

PPE
Station 1
Vending Machine 10,500 6
Modem 6,500 4
UTP wire 500 4
Piso wifi steel cage 3,000 10
Extension wires 500 4
Station 2
Parabolic Dish 15,000 6
Vending Machine 10,500 6
Modem 6,500 4
UTP wire 500 4
Piso wifi steel cage 3,000 10
Extension wires 500 4
Other Asset
Business Licenses 500 5
Total Fixed Assets ₱ 57,500

Operating Capital Amount Notes

1,800 monthly
Internet Plan 43,200 subscription for each
station
includes the cost
Other Initial Start-Up Costs 1,600 incurred in the setting up
of the station houses

Working Capital (Cash On Hand) 10,000 cash set aside as

revolving fund
Total Operating Capital ₱ 54,800.00
Total Required Funds ₱ 112,300.00

Sources of Funding Percentage Totals

Owner's Equity 100.00%
owner 1 25% 28,075
owner 2 25% 28,075
owner 3 25% 28,075
owner 4 25% 28,075
Total Sources of Funding 0.00% ₱ 112,300.00
Total Funding Needed ₱ -
Payroll Year 1

Number of Estimated
Owners Pay/Month
Employee Types /Employees (Total) Month 1 Month 2 Month 3
Station 1
Owner(s) 4 ₱500 2,000 2,000 2,000

Operating staff 1 ₱4,000 ₱4,000 ₱4,000 ₱4,000

Total Salaries and Wages ₱4,500 ₱6,000 ₱6,000 ₱6,000

Station 2
Owner(s) 4 ₱1,000 4,000 4,000 4,000
Operating staff 1 ₱4,000 4,000 ₱4,000 ₱4,000
Total Salaries and Wages ₱5,000 ₱8,000 ₱8,000 ₱8,000

Overall Total Salaries and ₱9,500 ₱14,000 ₱14,000 ₱14,000

Wages
Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000

₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000
₱6,000 ₱6,000 ₱6,000 ₱6,000 ₱6,000 ₱6,000 ₱6,000 ₱6,000 ₱6,000

4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000

₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000 ₱4,000
₱8,000 ₱8,000 ₱8,000 ₱8,000 ₱8,000 ₱8,000 ₱8,000 ₱8,000 ₱8,000

₱14,000 ₱14,000 ₱14,000 ₱14,000 ₱14,000 ₱14,000 ₱14,000 ₱14,000 ₱14,000

Annual Totals

₱24,000.00
₱48,000.00
₱72,000.00

₱48,000.00
₱48,000.00
₱96,000.00

₱168,000
Payroll Years 1-5
Growth Rate Growth
Employee Types Year 1 Totals 1 to 2 Year 2 Rate 2 to 3 Year 3
Station 1
Owner(s) ₱24,000.00 5.0% 25,200 10.0% 27,720
Operating
staff ₱48,000.00 5.0% 50,400 10.0% 55,440
Total Salaries and
Wages ₱72,000.00 ₱75,600.00 ₱83,160.00
Station 2
Owner(s) ₱48,000.00 5.0% 50,400 10.0% 55,440
Operating
staff ₱48,000.00 5.0% 50,400 10.0% 55,440
Total Salaries and
Wages ₱96,000.00 100,800 ₱110,880.00

Overall Total
Salaries and Wages ₱168,000 ₱176,400.00 ₱194,040.00
Growth Rate Growth Rate
2 to 3 Year 4 2 to 3 Year 5

10.0% 30,492 10.0% 33,541

10.0% 60,984 10.0% 67,082

₱91,476.00 ₱100,623.60

10.0% 60,984 10.0% 67,082

10.0% 60,984 10.0% 67,082

₱121,968.00 ₱134,164.80

₱213,444.00 ₱234,788.40
Sales Forecast for Year 1
Service Line Month 1 Month 2 Month 3 Month 4
Station 1
1 peso insert-coin
Total hours 440 440 440 440
Total revenue 2,200 2,200 2,200 2,200
5 peso insert-coin
Total hours 1,100 1,100 1,100 1,100
Total revenue 1,100 1,100 1,100 1,100
10 peso insert-coin
Total hours 660 660 660 660
Total revenue 330 330 330 330

1 week subscription
Total subscription 7 7 7 7
Total revenue 1,050 1,050 1,050 1,050

1 month subscription
Total subscription 3 3 3 3
Total revenue 1,500 1,500 1,500 1,500
Total revenue from station 1 5,850 5,850 5,850 5,850
Total cost from station 1 1,800 1,800 1,800 1,800
Total margin from station 1 4,050 4,050 4,050 4,050
Station 2
1 peso insert-coin
Total hours 440 440 440 440
Total revenue 4,100 4,100 4,100 4,100
5 peso insert-coin
Total hours 1,025 1,025 1,025 1,025
Total revenue 10,250 10,250 10,250 10,250
10 peso insert-coin
Total hours 615 615 615 615
Total revenue 6,150 6,150 6,150 6,150

1 week subscription
Total subscription 8 8 8 8
Total revenue 1,600 1,600 1,600 1,600
1 month subscription
Total subscription 2 10 10 10
Total revenue 1,400 1,400 1,400 1,400
Total revenue from station 2 23,500 23,500 23,500 23,500
Total cost from station 2 1,800 1,800 1,800 1,800
Total margin from station 2 21,700 21,700 21,700 21,700
Overall Total revenue 29,350 29,350 29,350 29,350
Overall Total Cost 3,600.00 3,600.00 3,600.00 3,600.00
Overall Total Margin 25,750.00 25,750.00 25,750.00 25,750.00
Projected Users based on the Target Market Population
Station 1 Station 2
Students 200 100% 150 100%
Home-based worker 11 100% 8 100%
ROP 253 70% 242 90%
Total 464 91% 333 78%
200/30 6 150/30 5
11/30 1 8/30 1
253/30 8 242/30 8
15 14
Total Target Market Population
Station 1 % Station 2 %
Students 200 35% 150 35%
Home-based worker 11 2% 8 2%
ROP 362 63% 269 63%
Total 573 100% 427 100%

Projected Monthly Users

1 peso = 88
insert-coin subscription 5 peso coin = 220
10 peso coin = 132
1 week = 7
voucher system
1 month = 3
Total 450 users
Station 1
Price Cost
1-peso coin 6 cents
5-peso coin P3.00
10-peso coin P6.00
P175.00 P105.00
P750.00 P450.00

Projected Monthly Users

1 peso = 82
insert-coin subscription 5 peso coin = 205
10 peso coin = 123
1 week = 8
voucher system
1 month = 2
Total 420 users
Station 2
Price Cost
1-peso coin 3 cents
5-peso coin P1.50
10-peso coin P3.00
 P300.00 P105.00
P1,125.00 P450.00
Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11

440 440 440 440 440 440 440

2,200 2,200 2,200 2,200 2,200 2,200 2,200

1,100 1,100 1,100 1,100 1,100 1,100 1,100

1,100 1,100 1,100 1,100 1,100 1,100 1,100

660 660 660 660 660 660 660

330 330 330 330 330 330 330

7 7 7 7 7 7 7
1,050 1,050 1,050 1,050 1,050 1,050 1,050

3 3 3 3 3 3 3
1,500 1,500 1,500 1,500 1,500 1,500 1,500
5,850 5,850 5,850 5,850 5,850 5,850 5,850
1,800 1,800 1,800 1,800 1,800 1,800 1,800
4,050 4,050 4,050 4,050 4,050 4,050 4,050

440 440 440 440 440 440 440

4,100 4,100 4,100 4,100 4,100 4,100 4,100

1,025 1,025 1,025 1,025 1,025 1,025 1,025

10,250 10,250 10,250 10,250 10,250 10,250 10,250

615 615 615 615 615 615 615

6,150 6,150 6,150 6,150 6,150 6,150 6,150

8 8 8 8 8 8 8
1,600 1,600 1,600 1,600 1,600 1,600 1,600

10 10 10 10 10 10 10
1,400 1,400 1,400 1,400 1,400 1,400 1,400
23,500 23,500 23,500 23,500 23,500 23,500 23,500
1,800 1,800 1,800 1,800 1,800 1,800 1,800
21,700 21,700 21,700 21,700 21,700 21,700 21,700
29,350 29,350 29,350 29,350 29,350 29,350 29,350
3,600.00 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00 3,600.00
25,750.00 25,750.00 25,750.00 25,750.00 25,750.00 25,750.00 25,750.00
Month 12 Annual Totals

440 5,280
2,200 ₱ 26,400.00

1,100 13,200
1,100 ₱ 13,200.00

660 7,920
330 ₱ 3,960.00

7 84
1,050 ₱ 12,600.00

3 36
1,500 ₱ 18,000.00
5,850 ₱ 70,200.00
1,800 ₱ 21,600.00
4,050 ₱ 48,600.00

440 5,280
4,100 ₱ 49,200.00

1,025 12,300
10,250 ₱ 123,000.00

615 7,380
6,150 ₱ 73,800.00

8 96
1,600 ₱ 19,200.00

10 112
1,400 ₱ 16,800.00
23,500 ₱ 282,000.00
1,800 ₱ 21,600.00
21,700 ₱ 260,400.00
29,350 ₱ 352,200.00
3,600.00 ₱ 43,200.00
25,750.00 ₱ 309,000.00
Assumptions:
.
 Growth Rate Year 1 to Year 2: 10.00%
Growth Rate Year 2 to Year 3: 15.00%

Service Line Year 1 Totals Growth Rate Year 1 Totals Growth Rate
Station 1
1 peso insert-coin
Total hours 5,280 10% 5,808 15%
Total revenue 26,400 10% 29,040 15%
5 peso insert-coin
Total hours 13,200 10% 13,860 15%
Total revenue 13,200 10% 14,520 15%
1 week subscription
Total subscription 84 10% 92 15%
Total revenue 12,600 10% 13,860 15%
1 month subscription
Total subscription 36 10% 40 15%
Total revenue 18,000 10% 19,800 15%
Total revenue from station 1 70,200 10% 77,220 15%
Total cost from station 1 21,600 3% 22,248 5%
Total margin from station 1 48,600 54,972
Station 2
1 peso insert-coin
Total hours 5,280 10% 5,808 15%
Total revenue 49,200 10% 54,120 15%
5 peso insert-coin
Total hours 12,300 10% 13,530 15%
Total revenue 123,000 10% 135,300 15%
10 peso insert-coin
Total hours 7,380 10% 8,118 15%
Total revenue 73,800 10% 81,180 15%
1 week subscription
Total subscription 96 10% 106 15%
Total revenue 19,200 10% 21,120 15%
1 month subscription
Total subscription 112 10% 123 15%
Total revenue 16,800 10% 18,480 15%
Total revenue from station 2 282,000 10% 310,200 15%
Total cost from station 2 21,600 3% 22,248 5%
Total margin from station 2 260,400 287,952
Overall Total revenue ₱ 352,200.00 ₱ 387,420
Overall total cost 43,200 44,496
Overall Total margin ₱ 309,000.00 ₱ 342,924.00
 Year 2 Growth Rate Year 3 Growth Rate Year 5

6,679 ### 7,681 15% 8,833

33,396 ### 38,405 15% 44,166

15,939 ### 18,330 15% 21,079

16,698 ### 19,203 15% 22,083

106 ### 122 15% 141

15,939 ### 18,330 15% 21,079

46 ### 52 15% 60
22,770 ### 26,186 15% 30,113
88,803 ### 102,123 15% 117,442
23,360 5% 24,528 5% 25,755
65,443 77,595 91,687

6,679 ### 7,681 15% 8,833

62,238 ### 71,574 15% 82,310

15,560 ### 17,893 15% 20,577

155,595 ### 178,934 15% 205,774

9,336 ### 10,736 15% 12,346

93,357 ### 107,361 15% 123,465

121 ### 140 15% 161

24,288 ### 27,931 15% 32,121

142 ### 163 15% 187

21,252 ### 24,440 15% 28,106
356,730 ### 410,240 15% 471,775
23,360 5% 24,528 5% 25,755
333,370 385,711 446,021
₱ 445,533 ₱ 512,363 ₱ 589,217
46,721 49,057 51,510
₱ 398,812.20 ₱ 463,306.11 ₱ 537,707.71
 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7
Operating Expenses
Station 1
Repair and Maintenance 417 417 417 417 417 417 417
Utilities Expense (Eletrici 200 200 200 200 200 200 200
Advertising Expenses 83 83 83 83 83 83 83
Miscellaneous 100 100 100 100 100 100 100
Total ₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 800
Station 2
Repair and Maintenance 417 417 417 417 417 417 417
Utilities Expense (Eletrici 200 200 200 200 200 200 200
Advertising Expenses 83 83 83 83 83 83 83
Miscellaneous 100 100 100 100 100 100 100
Total ₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 800
Total Operating Expenses ₱ 1,600 ₱ 1,600 ₱ 1,600 ₱ 1,600 ₱ 1,600 ₱ 1,600 ₱ 1,600

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7

Other Expenses
Depreciation Expenses
Station 1
Vending machine 146 146 146 146 146 146 146
Modem 135 135 135 135 135 135 135
UTP wire 10 10 10 10 10 10 10
Pisowifi metal cage 25 25 25 25 25 25 25
Extension wire 10 10 10 10 10 10 10
Total ₱ 327 ₱ 327 ₱ 327 ₱ 327 ₱ 327 ₱ 327 ₱ 327
Station 2
Vending machine 146 146 146 146 146 146 146
Modem 135 135 135 135 135 135 135
UTP wire 10 10 10 10 10 10 10
Pisowifi metal cage 25 25 25 25 25 25 25
Extension wire 10 10 10 10 10 10 10
Parabolic Dish 208 208 208 208 208 208 208
Total ₱ 535 ₱ 535 ₱ 535 ₱ 535 ₱ 535 ₱ 535 ₱ 535
Licenses and Permits 8 8 8 8 8 8 8
Total Depreciation Expenses ₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 871

Advertising Expenses
Station 1
Tarpaulins 300
Fliers 125
Others (SocMed Page) 75
Station 2
Tarpaulins 300
Fliers 125
Others (SocMed Page) 75
Total Advertising Expenses 1,000
Month 8 Month 9 Month 10 Month 11 Month 12 Annual Totals

417 417 417 417 417 ₱ 5,000

200 200 200 200 200 ₱ 2,400
83 83 83 83 83 ₱ 1,000
100 100 100 100 100 ₱ 1,200.00
₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 9,600

417 417 417 417 417 ₱ 5,000

200 200 200 200 200 ₱ 2,400
83 83 83 83 83 ₱ 1,000
100 100 100 100 100 ₱ 1,200
₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 800 ₱ 9,600
₱ 1,600 ₱ 1,600 ₱ 1,600 ₱ 1,600 ₱ 1,600 ₱ 19,200

Month 8 Month 9 Month 10 Month 11 Month 12 Annual Totals

146 146 146 146 146 ₱ 1,750

135 135 135 135 135 ₱ 1,625
10 10 10 10 10 ₱ 125
25 25 25 25 25 ₱ 300
10 10 10 10 10 ₱ 125
₱ 327 ₱ 327 ₱ 327 ₱ 327 ₱ 327 ₱ 3,925

146 146 146 146 146 ₱ 1,750

135 135 135 135 135 ₱ 1,625
10 10 10 10 10 ₱ 125
25 25 25 25 25 ₱ 300
10 10 10 10 10 ₱ 125
208 208 208 208 208 ₱ 2,500
₱ 535 ₱ 535 ₱ 535 ₱ 535 ₱ 535 ₱ 6,425
8 8 8 8 8 ₱ 100
₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 10,450
 Growth Growth Rate
Line Item First Year Rate 1 to 2 Second Year 2 to 3
Operating Expenses
Station 1
Repair and Maintenance ₱ 5,000 3% 5,150 5%
Utilities Expense (Electrici ₱ 2,400 3% 2,472 5%
Advertising Expenses ₱ 1,000 3% 1,030 5%
Miscellaneous ₱ 1,200 3% 1,236 5%
Total ₱ 9,600 9,888
Station 2
Repair and Maintenance ₱ 5,000 3% 5,150 5%
Utilities Expense (Electrici ₱ 2,400 3% 2,472 5%
Advertising Expenses ₱ 1,000 3% 1,030 5%
Miscellaneous ₱ 1,200 3% 1,236 5%
Total ₱ 9,600 9,888
Total Operating Expenses ₱ 19,200 19,776

Line Item First Year Second Year Third Year Fourth Year
Other Expenses
Depreciation Expenses
Station 1
Vending machine 1,750 3,500 5,250 7,000
Modem 1,625 3,250 4,875 6,500
UTP wire 125 250 375 500
Extension wire 125 250 375 500
Total 3,925 7,250 10,875 14,500
Station 2
Vending machine 1,750 3,500 5,250 7,000
Modem 1,625 3,250 4,875 6,500
UTP wire 125 250 375 500
Extension wire 125 250 375 500
Parabolic Dish 2,500 5,000 7,500 10,000
Total 6,425 12,250 18,375 24,500
Licenses and Permits 100 200 300 400
Total Depreciation Expenses 10,450 19,700 29,550 39,400
 Growth Growth
Third Year Rate 3 to 4 Fourth Year Rate 2 to 3 Fifth Year

5,408 5% 5,678 5% 5,962

2,596 5% 2,725 5% 2,862
1,081 5% 1,136 5% 1,192
1,298 5% 1,363 5% 1,431
10,382 10,902 11,447

5,408 5% 5,678 5% 5,962

2,596 5% 2,725 5% 2,862
1,081 5% 1,136 5% 1,192
1,298 5% 1,363 5% 1,431
10,382 10,902 11,447
20,765 21,803 22,893

Fifth Year

8,750
1,625
125
125
10,625

8,750
1,625
125
125
12,500
23,125
500
34,250
 Month 1 Month 2 Month 3 Month 4
Beginning Balance ₱ 10,000 ₱ 17,603 ₱ 25,206 ₱ 32,808
Cash Inflows
Cash Sales
Station 1 5,850 5,850 5,850 5,850
Station 2 23,500 23,500 23,500 23,500
Total Cash Inflows ₱ 29,350 ₱ 29,350 ₱ 29,350 ₱ 29,350

Cash Outflows
Investing Activities
New Fixed Asset Pu - - - -
Cost of Revenue 3,600 3,600 3,600 3,600
Operating Activities
Operating Expenses 1,600 1,600 1,600 1,600
Salaries Expense 14,000 14,000 14,000 14,000
Taxes 881 881 881 881
Financing Activities
Owners Distribution 1,667 1,667 1,667 1,667
Total Cash Outflows ₱ 21,747 ₱ 21,747 ₱ 21,747 ₱ 21,747
Net Cash Flows ₱ 7,603 ₱ 7,603 ₱ 7,603 ₱ 7,603
Ending Cash Balance ₱ 17,603 ₱ 25,206 ₱ 32,808 ₱ 40,411
Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
₱ 40,411 ₱ 48,014 ₱ 55,617 ₱ 63,220 ₱ 70,823 ₱ 78,425 ₱ 86,028 ₱ 93,631

5,850 5,850 5,850 5,850 5,850 5,850 5,850 5,850

23,500 23,500 23,500 23,500 23,500 23,500 23,500 23,500
₱ 29,350 ₱ 29,350 ₱ 29,350 ₱ 29,350 ₱ 29,350 ₱ 29,350 ₱ 29,350 ₱ 29,350

- - - - - - - -
3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600

1,600 1,600 1,600 1,600 1,600 1,600 1,600 1,600

14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000
881 881 881 881 881 881 881 881

1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667

₱ 21,747 ₱ 21,747 ₱ 21,747 ₱ 21,747 ₱ 21,747 ₱ 21,747 ₱ 21,747 ₱ 21,747
₱ 7,603 ₱ 7,603 ₱ 7,603 ₱ 7,603 ₱ 7,603 ₱ 7,603 ₱ 7,603 ₱ 7,603
₱ 48,014 ₱ 55,617 ₱ 63,220 ₱ 70,823 ₱ 78,425 ₱ 86,028 ₱ 93,631 ₱ 101,234
Totals

₱ 70,200
₱ 282,000
₱ 352,200

₱ -
₱ 43,200

₱ 19,200
₱ 168,000
₱ 10,566

₱ 20,000
₱ 260,966
₱ 91,234
 Growth Growth
Year 1 Totals Rate 1 to 2 Second Year Rate 2 to 3
Beginning Balance 10,000 ₱ 101,234
Cash Inflows
Cash Sales
Station 1 ₱ 70,200 10% 77,220 15%
Station 2 ₱ 282,000 10% 310,200 15%
Total Cash Inflows ₱ 352,200 ₱ 387,420

Cash Outflows
Investing Activities
New Fixed Asset Pur - -

Cost of revenue 43,200 3% 44,496 5%

Operating Activities
Operating Expenses ₱ 19,200 3% 19,776 5%
Salaries Expense ₱ 168,000 5% 176,400 10%
Taxes ₱ 10,566 10% ₱ 11,623 15%
Financing Activities
Owners Distribution ₱ 20,000 ₱ 20,000
Total Cash Outflows ₱ 260,966 ₱ 272,295
Net Cash Flows ₱ 91,234 ₱ 115,125
Ending Cash Balance ₱ 101,234 ₱ 216,359
 Growth Growth
Third Year Rate 3 to 4 Fourth Year Rate 2 to 3 Fifth Year
₱ 216,359 ₱ 367,001 ₱ 544,689

88,803 15% 102,123 15% 117,442

356,730 15% 410,240 15% 471,775
₱ 445,533 ₱ 512,363 ₱ 589,217

- 15,000 500
46,721 5% 49,057 5% 51,510

20,765 5% 21,803 5% 22,893

194,040 10% 213,444 10% 234,788
₱ 13,366 15% ₱ 15,371 15% ₱ 17,677

₱ 20,000 ₱ 20,000 ₱ 20,000

₱ 294,892 ₱ 334,675 ₱ 347,368
₱ 150,641 ₱ 177,688 ₱ 241,850
₱ 367,001 ₱ 544,689 ₱ 786,539
 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7
Revenue
Station 1 5,850 5,850 5,850 5,850 5,850 5,850 5,850
Station 2 23,500 23,500 23,500 23,500 23,500 23,500 23,500
Total Revenue 29,350 29,350 29,350 29,350 29,350 29,350 29,350
Total Cost 3,600 3,600 3,600 3,600 3,600 3,600 3,600
Total Gross Income 25,750 25,750 25,750 25,750 25,750 25,750 25,750
Expenses
Operating
Expenses 1,600 1,600 1,600 1,600 1,600 1,600 1,600
Salaries Expense 14,000 14,000 14,000 14,000 14,000 14,000 14,000
Income (Before
Other Expenses) 13,750 13,750 13,750 13,750 13,750 13,750 13,750
Other Expenses
Depreciation ₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 871
Other initial cost ₱ 133 ₱ 133 ₱ 133 ₱ 133 ₱ 133 ₱ 133 ₱ 133
Total Other
Expenses 1,004 1,004 1,004 1,004 1,004 1,004 1,004
Net Income Before
Tax 12,746 12,746 12,746 12,746 12,746 12,746 12,746
Business Tax 881 881 881 881 881 881 881
Net Profit/Loss 11,865 11,865 11,865 11,865 11,865 11,865 11,865
Month 8 Month 9 Month 10 Month 11 Month 12 Annual Totals

5,850 5,850 5,850 5,850 5,850 70,200

23,500 23,500 23,500 23,500 23,500 282,000
29,350 29,350 29,350 29,350 29,350 352,200
3,600 3,600 3,600 3,600 3,600 43,200
25,750 25,750 25,750 25,750 25,750 309,000

1,600 1,600 1,600 1,600 1,600 19,200

14,000 14,000 14,000 14,000 14,000 168,000

13,750 13,750 13,750 13,750 13,750 165,000

₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 871 ₱ 10,450

₱ 133 ₱ 133 ₱ 133 ₱ 133 ₱ 133 ₱ 1,600

1,004 1,004 1,004 1,004 1,004 12,050

12,746 12,746 12,746 12,746 12,746 152,950

881 881 881 881 881 ₱10,566
11,865 11,865 11,865 11,865 11,865 142,384
 Growth Rate Growth Rate
Year 1 Totals 1 to 2 Second Year 2 to 3 Third Year
Revenue
Station 1 70,200 10% 77,220 15% 88,803
Station 2 282,000 10% 310,200 15% ###
Total Revenue 352,200 387,420 445,533
Total Cost 43,200 3% 44,496 5% 46,721
Total Gross Income 309,000 342,924 398,812
Expenses
Operating
Expenses 19,200 3% 19,776 5% 20,765
Salaries Expense 168,000 5% ### 10% ###
Income (Before
Other Expenses) 121,800 146,748 184,007
Other Expenses
Depreciation ₱ 10,450 ₱ 19,700 ₱ 29,550
Other initial cost ₱ 1,600 ₱ - ₱ -
Total Other
Expenses ₱ 12,050 ₱ 19,700 ₱ 29,550
Net Income Before
Tax 109,750 127,048 154,458
Business Tax ₱10,566 10% 11,623 15% 13,366
Net Profit/Loss ₱99,184 ₱115,426 ₱141,092
Growth Growth Rate
Rate 3 to 4 Fourth Year 2 to 3 Fifth Year

15% ### 15% 117,442

15% ### 15% 471,775
512,363 589,217
5% 49,057 5% 51,510
463,306 537,708

5% 21,803 5% 22,893
10% ### 10% 234,788

228,059 280,026

₱ 39,400 ₱ 34,250
₱ - ₱ -

₱ 39,400 ₱ 34,250

188,659 245,776
15% 15,371 15% 17,677
₱173,288 ₱245,776
Statement of Changes in Equity
Year 1 Year 2 Year 3 Year 4 Year 5
Beginning
Balance 201,484 296,910 418,001 586,290
Contributed
Capital 122,300 0 0 15,000 500
Net Profit/Loss 99,184 115,426 141,092 173,288 245,776
Less: Owner's
distribution 20,000 20,000 20,000 20,000 20,000
Ending Balance 201,484 296,910 418,001 586,290 812,566
ASSETS First Year Second Year Third Year Fourth Year
Current Assets
Cash ₱ 101,234 ₱ 216,359 ₱ 367,001 ₱ 544,689
Other Current Asset ₱ 43,200 ₱ 32,750 ₱ 13,050.00 ₱ 13,501
Total Current Assets ₱ 144,434 ₱ 249,109 ₱ 380,051 ₱ 558,190
Fixed Assets
Total PPE, net of
accumultaed depreciation 47,050 37,800 27,950 18,100
Total Assets ₱ 191,484 ₱286,910 ₱ 408,001 ₱576,290

LIABILITIES &
EQUITY
Total Liabilities 0 0.00 0.00 0.00
Equity
Capital 112,300 191,484 286,910 408,001

Add: Net Profit/Loss

Additional 99,184 115,426 141,092 173,288
Investment 15,000
Less: Owners Draw 20,000 20,000 20,000 20,000
Total Equity 191,484 286,910 408,001 576,290
Total Liabilities and
Equity 191,484 286,910 408,001 576,290

Balance sheet in or out of

balance? 0 0 0 0
Balanced! Balanced! Balanced! Balanced!
Fifth Year

₱ 786,539
₱ 2,777
₱ 789,316

23,250
₱812,566

0.00

586,290

246,276
500
20,000
812,566

812,566

0
Balanced!
Breakeven of Revenues in Pesos (Annual)
Gross Margin % of Revenues
Gross Margin 309,000
Total Sales 352,200
Gross Margin/Total
Sales 87.73%
Total Fixed Expenses
Payroll 168,000
Operating Expenses 19,200
Depreciation Expenses 10,450
Operating +
Payroll+Depreciation 197,650
Breakeven Revenues in Pesos (Annual)
Gross Margin % of Sales 87.73%
Total Fixed Expenses 197,650
Yearly Breakeven
Amount ₱225,282
Monthly Breakeven
Amount ₱18,774
 MARS Piso Wifi
Financial Statement Ratio

A. Ratio to evaluate the asset, liability and management efficiency.

1. Current Asset Cost of Revenue

Turnover Add: Operating Expenses
Business Taxes
Other Expenses (net,
excluding
depreciation)
TOTAL
Average Current
Divided by:
Asset
Current Asset Turnover Ratio

2. Capital Intensity Total Asset

Turnover Divided by: Revenue
Capital Intensity Ratio

B. Ratio to Measure Profitability and Return to Partners

3. Gross Income Margin Gross Income
Divided by: Revenue
Gross Income Margin

4. Operating Income Margin Operating Income

Divided by: Revenue
Operating Income Margin

5. Cash Flow Margin Cash Flow from operating activities

Divided by: Revenue

Cash Flow Margin

6. Return on Partners' Investment Net Income

Investment in
Divided by:
Partnership
Return on Partners' Investment
 MARS Piso Wifi
Financial Statement Ratio

Year 1 Year 2 Year 3 Year 4 Year 5

Jan-22 Jan-23 Jan-24 Jan-25 Jan-26

₱43,200 ₱44,496 ₱46,721 ₱49,057 ₱51,510

₱19,200 ₱19,776 ₱20,765 ₱21,803 ₱22,893
₱10,566 ₱11,623 ₱13,366 ₱15,371 ₱17,677

₱169,600 ₱176,400 ₱194,040 ₱213,444 ₱234,788

₱242,565.96 ₱252,294.60 ₱274,891.59 ₱299,674.77 ₱326,867.80
144,434 196,772 314,580 469,120 673,753
1.68 1.28 0.87 0.64 0.49

₱ 191,484 ₱286,910 ₱ 408,001 ₱576,290 ₱812,566

₱352,200.00 ₱387,420 ₱445,533 ₱512,363 ₱589,217
0.54 0.74 0.92 1.12 1.38

₱309,000.00 ₱342,924 ₱398,812 ₱463,306 ₱537,708

₱352,200.00 ₱387,420 ₱445,533 ₱512,363 ₱589,217
0.88 0.89 0.90 0.90 0.91

₱289,800.00 ₱323,148 ₱378,047 ₱441,503 ₱514,815

₱769,740.00 ₱846,714 ₱931,385 ₱1,024,524 ₱1,126,976
0.38 0.38 0.41 0.43 0.46

₱ 289,684 ₱ 331,225 ₱ 394,231 ₱ 465,532 ₱ 531,388

₱769,740.00 ₱846,714 ₱931,385 ₱1,024,524 ₱1,126,976

0.38 0.39 0.42 0.45 0.47

₱99,184 ₱115,426 ₱141,092 ₱173,288 ₱246,276

₱122,300.00 ₱122,300.00 ₱122,300.00 ₱122,300.00 ₱122,300.00
0.81 0.94 1.15 1.42 2.01
Payback Period
Time 0 Year 1 Year 2 Year 3
2/1/2022 12/1/2022 12/1/2023 12/1/2024
Initial Capital Outlay 122,300
After-Tax Cash Flow ₱ 91,234 ₱ 115,125 ₱ 150,641
Cummulative Cash Flow (122,300) (31,066) ₱ 84,059 ₱ 234,701

- - 0.2698452296 0.558009646883
1.00

Payback Period
In years
Year 4 Year 5
12/1/2025 12/1/2026

₱ 177,688 ₱ 241,850
₱ 412,389 ₱ 654,239

1.32085751578 1.7051463268
-

1.27