Ainah ₱10,000.

00 67%
Investor ₱5,000.00 33%
Business is worth ₱15,000.00 100%

BALANCE SHEET 1
Deja Brew
Balance Sheet
December 31, 202X

AMOUNT
ASSETS
Cash ₱11,000.00
Fixed Assets
Inventory
Goodwill ₱10,000.00
TOTAL ASSETS ₱21,000.00

LIABILITIES
Debt ₱6,000.00
TOTAL LIABILITIES ₱6,000.00

Shareholder's Equity ₱15,000.00

TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY ₱21,000.00
BALANCE SHEET 2
Deja Brew
Balance Sheet
December 31, 202X

AMOUNT
ASSETS
Cash ₱4,500.00
Fixed Assets ₱4,500.00
Inventory ₱2,000.00
Goodwill ₱10,000.00
TOTAL ASSETS ₱21,000.00

LIABILITIES
Debt ₱6,000.00
TOTAL LIABILITIES ₱6,000.00

Shareholder's Equity ₱15,000.00

TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY ₱21,000.00
Coffee cart 1
Cups sold per cart 900
Cups sold 1,000
Price per cup ₱10.00

Income Statement: One Year Later

Deja Brew
Income Statement
For the Year Ended December 202X

Revenue ₱9,000.00
Less:
Cost of Goods Sold 2000.00
Depreciation Expense 900.00
Labor 3500.00
EBIT ₱2,600.00
Margin 29%

Less:
Interest 3600.00
Pretax Earning (₱1000.00)

Less:
Taxes (350)
Net Income ₱9,650.00
Per share ₱0.64
 Year 1 Year 2 Year 3 Year 4 Year 5
Coffee cart 1 2 3 4 5
Cups sold per cart 900 925 955 980 1,000
cups sold 900 1,850 2,865 3,920 5,000
Price per cup ₱10.00 ₱11.00 ₱12.00 ₱13.00 ₱14.00
REVENUE ₱9,000.00 ₱20,350.00 ₱34,380.00 ₱50,960.00 ₱70,000.00
Less:
Cost of Goods Sold ₱2,000.00 ₱2,200.00 ₱2,850.00 ₱3,100.00 ₱3,600.00