april Personnel

Position Amount of Wages paid(Php) No. of days Manager

Manager 700 2 Helper
Helper 500 2
Total 1200
October November December January February March April no. of days
150 150 150 150 150 150 350 1
250 1
 Table 2. Allocation and utilizationof Owner's Equity
PARTICULARS AMOUNT (Php) % SHARE
A. Pre- operating Capital
Business Permit and Licenses 265.00
Purchase of Fruiting Bags 4,700.00
Sub-total 4,965.00 49
B. Fixed Asset Investment
Building Renovation 1,400.00
Weighing Scale 300.00
Drum Steamer 600.00
Bolo 600.00
Sub-total 2,900.00 29
C. Operating Capital
Transportation Expense 570.00
Water Expense 175.00
Working Capital 1,390.00
Sub-total 2,135.00 21
TOTAL CAPITALIZATION 10,100.00 100
 Table 2. Income Statement (Covering the Period September, 2106 to May, 2017)

Particulars Sept.
SALES
A. Fresh Mushroom
B. Mushroom Tempura
Total Sales
Less: Operating Expense
A. Purchase of Fruiting bags 4,700.00
B. Production of Fruiting Bags
C. Permit and Licenses 265.00
D. Packaging Materials
E. Water Utility 15.00
F. Labor Wages
G. Transportation
H.Depreciation
I. Miscellaneos
Total Operating Expenses 4,980.00
Net Income (4,980.00)

Overall Profitability Indices:

Net Profit Margin Ratio
Return on Working Working Capital
Retun on Owner's EquIty
Retun on Investment

Table 3. Income Statement (For the Period September 1, 2106 to May 31, 2017)
PARTICULARS AMOUNT
SALES
A. Fresh Mushroom 21,628.00
B. Mushroom Tempura 11,950.00
Total Sales 33,578.00
Less: OPERATING EXPENSES
A. Purchase of Fruiting bags 17,160.00
B. Production of Fruiting Bags 1,106.00
C. Permit and Licenses 1,055.00
D. Packaging Materials 50.00
E. Water Utility 175.00
F. Labor Wages 2,250.00
G. Transportation 570.00
H. Depreciation 344.00
I. Miscellaneos 4,399.25
Total Operating Expenses 27,109.25
NET INCOME 6,468.75

PROFITABILITY INDICES:
A. Net Profit Margin Ratio 19%
B. Return on Working Working Capital 24%
C. Retun on Owner's EquIty 65%
E. Retun on Investment 42%
1st Cycle 2ND Cycle 3rd Cycle
Oct. Nov. Dec. Jan. Feb. Mar.

2,700.00 2,701.00 2,702.00 2,703.00 2,704.00 2,705.00

1,085.00 850.00 840.00 - 395.00 2,380.00
3,785.00 3,551.00 3,542.00 2,703.00 3,099.00 5,085.00

- 1,260.00 1,800.00 - 3,400.00 6,000.00

- - - - - -
- - - - 790.00 -
25.00 25.00 - - -
15.00 25.00 15.00 25.00 15.00 25.00
150.00 150.00 150.00 150.00 150.00 150.00
50.00 100.00 70.00 70.00 50.00 100.00
43.00 43.00 43.00 43.00 43.00 43.00
877.50 431.00 430.00 - 362.50 1,937.00
1,160.50 2,009.00 2,533.00 288.00 4,810.50 8,255.00
2,624.50 1,542.00 1,009.00 2,415.00 (1,711.50) (3,170.00)
3rd Cycle
Apr. May TOTAL

2,706.00 2,707.00 21,628.00

425.00 5,975.00 11,950.00
3,131.00 8,682.00 33,578.00

- - 17,160.00
1,106.00 - 1,106.00
- - 1,055.00
- - 50.00
25.00 15.00 175.00
1,200.00 150.00 2,250.00
50.00 80.00 570.00
43.00 43.00 344.00
361.25 - 4,399.25
2,785.25 288.00 27,109.25
345.75 8,394.00 6,468.75

19%
24%
65%
39%
 Table. Cash Flow Statement (September 2016 to May 2017)
1st Cycle
Particulars Sept. Oct. Nov.
CASH INFLOW
A. Sales of Fresh Mushroom 2,700.00 2,701.00
B. sales of Mushroom Tempura 877.50 431.00
C. Depreciation 43.00 43.00
D. Owners Equity 10,000.00
Total Cash Inflow 10,000.00 3,620.50 3,175.00
CASH OUTFLOW
A. Purchase of Fruiting bags 4,700.00 - 1,260.00
B. Production of Fruiting Bags - -
C. Permit and Licenses 265.00 - -
D. Packaging Materials 25.00
E. Water Utility 15.00 15.00 25.00
F. Labor Wages 150.00 150.00
G. Transportation 50.00 100.00
I. Miscellaneos 877.50 431.00
J. Fixed Asset Investment 2,900.00 - -
Total Cash Outflow 7,880.00 1,117.50 1,966.00
NET CASH INFLOW 2,120.00 2,503.00 1,209.00
Add: Cash Balance (Beg) 2,120.00 4,623.00
CASH BALANCE(End) 2,120.00 4,623.00 5,832.00

Table 4. Cash Flow Statement (September 1, 2016 to May31, 2017)

PARTICULARS AMOUNT
CASH INFLOW
A. Sales of Fresh Mushroom 21,628.00
B. Sales of Mushroom Tempura 8,798.50
C. Depreciation 344.00
D. Owners Equity 10,000.00
Total Cash Inflow 40,770.50
CASH OUTFLOW
A. Purchase of Fruiting bags 17,160.00
B. Production of Fruiting Bags 1,106.00
C. Permit and Licenses 1,055.00
D. Packaging Materials 50.00
E. Water Utility 175.00
F. Labor Wages 2,250.00
G. Transportation 570.00
H. Miscellaneos 4,399.25
I. Fixed Asset Investment 2,900.00
Total Cash Outflow 29,665.25
NET CASH INFLOW 11,105.25
Add: Cash Balance (Beg)
CASH BALANCE(End) 11,105.25
2ND Cycle 3rd Cycle
Dec. Jan. Feb. Mar. Apr. May

2,702.00 2,703.00 2,704.00 2,705.00 2,706.00 2,707.00

430.00 - 362.50 1,937.00 361.25 4,399.25
43.00 43.00 43.00 43.00 43.00 43.00

3,175.00 2,746.00 3,109.50 4,685.00 3,110.25 7,149.25

1,800.00 - 3,400.00 6,000.00 - -

- - - - 1,106.00 -
- - 790.00 - - -
25.00 - - - - -
15.00 25.00 15.00 25.00 25.00 15.00
150.00 150.00 150.00 150.00 1,200.00 150.00
70.00 70.00 50.00 100.00 50.00 80.00
430.00 - 362.50 1,937.00 361.25 -
- - - - - -
2,490.00 245.00 4,767.50 8,212.00 2,742.25 245.00
685.00 2,501.00 (1,658.00) (3,527.00) 368.00 6,904.25
5,832.00 6,517.00 9,018.00 7,360.00 3,833.00 4,201.00
6,517.00 9,018.00 7,360.00 3,833.00 4,201.00 11,105.25
TOTAL

21,628.00
8,798.50
344.00
10,000.00
40,770.50

17,160.00
1,106.00
1,055.00
50.00
175.00
2,250.00
570.00
4,399.25
2,900.00
29,665.25
11,105.25

11,105.25
Table 5. Balance Sheet Statement as of May 31, 2017
PARTICULARS AMOUNT
Assets
Curret Assets
Cash 11,105.25
Inventories 2,807.50
Total Curret Assets 13,912.75
Non-Current Assets
Tools and Equipment 2,900.00
less:Depreciation 344.00
Total Non-Current Assets 2,556.00
Total Assets 16,468.75
Liabilities and Networth
Owner's Equity 10,000.00
Liability -
Retained Earnings 6,468.75
Total Liabilities and Networth 16,468.75
-
 Ingredients cost Oct. Nov. Dec. Jan. Feb Mar. Apr.
Flour 25 25 12.5 12.5 6.25 50 6.25
Breading mix 45 45 22.5 22.5 11.25 135 22.5
Egg 150 114 78 78 42 216 42
Oil 46 92 23 23 23 138 23
Vinegar 20 20 10 10 5 40 5
Paper cup 25 111.5 85 84 75 238 42.5
Gas 10 40 10 10 10 80 10
labor 10 40 10 10 10 80 10
mushroom 160 390 180 180 180 960 200
TOTAL Expense 491 877.5 431 430 0 362.5 1937 361.25
SALES 1085 850 840 395 2380 425
net sales 207.5 419 410 0 32.5 443 63.75

Gross
Ingredients cost Unit Oct. SALES Sales
Flour 25 1 25
Breading mix 45 1 45
Egg 6 19 114
Oil 46 2 92
Vinegar 20 1 20
Paper cup 25 4.46 111.5
Gas 10 4 40
labor 10 4 40
mushroom 120 3.25 390
total 877.5 1085 207.5

Gross
Ingredients cost Unit Nov. SALES Sales
Flour 25 0.5 12.5
Breading mix 45 0.5 22.5
Egg 6 13 78
Oil 46 0.5 23
Vinegar 20 0.5 10
Paper cup 25 3.4 85
Gas 5 2 10
labor 5 2 10
mushroom 120 1.5 180
total 431 850 419

Gross
Ingredients cost Unit Dec. SALES Sales
Flour 25 0.5 12.5
Breading mix 45 0.5 22.5
Egg 6 13 78
Oil 46 0.5 23
 Vinegar 20 0.5 10
Paper cup 25 3.36 84
Gas 5 2 10
labor 5 2 10
mushroom 120 1.5 180
total 430 840 410

Gross
Ingredients cost Unit Feb. SALES Sales
Flour 25 0.25 6.25
Breading mix 45 0.25 11.25
Egg 6 7 42
Oil 46 0.5 23
Vinegar 20 0.25 5
Paper cup 25 3 75
Gas 5 2 10
labor 5 2 10
mushroom 120 1.5 180
total 362.5 395 32.5

Gross
Ingredients cost Unit Mar. SALES Sales
Flour 25 2 50
Breading mix 45 3 135
Egg 6 36 216
Oil 46 3 138
Vinegar 20 2 40
Paper cup 25 9.52 238
Gas 10 8 80
labor 10 8 80
mushroom 160 6 960
total 1937 2380 443

Gross
Ingredients cost Unit Apr. SALES Sales
Flour 25 0.25 6.25
Breading mix 45 0.5 22.5
Egg 6 7 42
Oil 46 0.5 23
Vinegar 20 0.25 5
Paper cup 25 1.7 42.5
Gas 5 2 10
labor 5 2 10
mushroom 160 1.25 200
total 361.25 425 63.75
 Quan
Ingredients tity/ Cost
Unit
Flour 1 kilo 25
Breading mix 1 kilo 45
Egg 1 trey 150
Oil 1 Lt 46
Vinegar 20
Paper cup 5’oz 25
Gas 1Hr. 10
Mushroom 1kilo 160
labor 10
Total 491
GROSS SALES

4399.25
5975
1575.75
 fruiting bags purchase fruiting bags produce
Pcs. COST Pcs. COST
september 150 4700
october
november 70 1260
december 100 1800
january
february 170 3400
march 300 6000
april 400 1,106
total 790 17160 400 1,106

Quantity Unit Cost TOTAL

Grain Spawn 2 Bag 250 500
Rice hay 25 Sacks 5 125
Polypropylene
Bag 6” x 4 Pcs 84 336
12”.03(400pcs)
Rubber Band 4 box 20 80
Sawdust 5 Sack 5 25
Water 40 40
Total: 404 1106
fruiting Bags