JAM's Laundry Shop

STATEMENT OF COMPREHENSIVE INCOME

For The Year Ended December 31

2023 2024 2025

Service Revenue 1,260,000.00 1,297,800.00 1,336,734.00

Operating Expenses:
Supplies Expense 44,725.00 44,725.00 44,725.00
Marketing Expense 1,250.00 1,250.00 1,250.00
Salaries Expenses 482,400.00 482,400.00 482,400.00

packaging Expense 23,480.00 23,480.00 23,480.00

Licenses & Permits 26,530.00 26,530.00 26,530.00
Depreciation Expenses 140,531.40 140,531.40 140,531.40
Utilities Expense 56,148.48 56,148.48 56,148.48
Oil & Fuel Expense 96,000.00 96,000.00 96,000.00
miscellaneous expense 25,000.00 25,000.00 25,000.00
Total Operating Expenses 896,064.88 896,064.88 896,064.88
Income before Taxes 363,935.12 401,735.12 440,669.12
Percentage Tax 37,800.00 38,934.00 40,102.02

Net Income 326,135.12 362,801.12 400,567.10

482,400.00
105000
377400
CASH FLOW STATEMENT
2023 2024
Cash Inflow
From Operating Activities
Cash Generated from Operations 326,135.12 362,801.12
Add: Depreciation Expenses 140,531.40 140,531.40

Net Cash Flow from Operating Activitie 466,666.52 503,332.52

From Investing Activities
Purchase of furniture and fixtures (30,230.00)
Purchase of delivery Vehicle (80,000.00)
equipment (263,558.00)
cost of Building (1,241,561.00)
Purchase of land -240,000
Net Cash Flow from Investing Activities (1,855,349.00)
From Financing Activities
Owner s' Investment 2,868,334.73

Withdrawals (163,067.56) (181,400.56)

Net Cash Flow from Financing Activities 2,705,267.17 (181,400.56)
Net (Decrease)/Increase in Cash 1,316,584.69 321,931.96
Cash at the Beginning of the Period - 1,316,584.69
Cash at End of the Period 1,316,584.69 1,638,516.65
 STATEMENT OF CHANGES IN PARTNERS' EQUITY
2025 2023 Total
Beginning Capital 2,868,334.73
Withdrawals (163,067.56)
400,567.10 Net Income (Loss) 326,135.12
140,531.40 Ending Capital 3,031,402.29

541,098.50 2024 Total

Beginning Capital 3,031,402.29
Withdrawals (181,400.56)
Net Income (Loss) 362,801.12

Ending Capital 3,212,802.85

2025 Total
Beginning Capital 3,212,802.85
Withdrawals (200,283.55)
(200,283.55) Net Income (Loss) 400,567.10
(200,283.55) Ending Capital 3,413,086.40
340,814.95
1,638,516.65
1,979,331.61
 STATEMENT OF FINANCIAL POSITION
ASSETS 2023 2024 2025
Cash 1,316,584.69 1,638,516.65 1,979,331.61
Equipment 263,558.00 263,558.00 263,558.00
Accumulated Depreciation - 36,295.67 72,591.34 108,887.01

land 240,000 240,000 240,000

furniture and fixtures 30,230 30,230 30,230
Accumulated Depreciation -fur 11,465 22,930 34,395
Delivery Vehicle 80,000 80,000 80,000
accumulated Depreciation of v 10,000 20,000 30,000
Building 1,241,561 1,241,561 1,241,561
Accumulated Depreciation - B 82,770.73 165541.466666667 248312.2
TOTAL ASSETS 3,031,402.29 3,212,802.85 3,413,086.40

LIABILITIES
Accounts Payable 0 0 0

EQUITY
Owner 3,031,402.29 3,212,802.85 3,413,086.40

- - -
 140531.403333333 Inventory

36,296
1,775,349.00
130,531.40

140531.403333333

130531.403333333
1,505,119.00

1,775,349.00

TOTAL LIABILITIES & EQUITY

3,031,402.29 - -

- (3,212,802.85) 3,413,086.40
ROI
Net Income After Tax 326,135.12 362,801.12 400,567.10
Total Cost 933,864.88 934,998.88 936,166.90
35% 39% 43%

Net Profit Margin

Net Income After Tax 326,135.12 362,801.12 400,567.10
Service Revenue 1,260,000.00 1,297,800.00 1,336,734.00

26% 28% 30%

SCHEDULE 2.1 COSTING FOR MACHINE WASH
(wash, dry, fold)

2025 2026

FIXED COST

Building
Depreciation of Building (75%) 62,078.05 62,078.05
furniture and fixtures
Depreciation of furniture and fixtures (75%) 8,599 8,599
Machinery And Equipment’s
Depreciation of machinery and equipment 36,295.67 36,295.67
Labor Cost 374,400.00 374,400.00
TOTAL FIXED COST: 481372.47 481372.47

VARIABLE COST COST

Supplies Expense (75%) 33,543.75 33,543.75
packaging Expense (75%) 17,610.00 17,610.00
Utilities Expense
Water (75%) 12960 12960
Electricity 38,868.48 38,868.48
TOTAL VARIABLE COST: 102,982.23 102,982.23
Total Operating Expenses 584354.7 584354.7
Accumulated kg of laundry 40,320 40,320

Cost Before Income 14.4929241071 14.4929241071429

Selling Price 25 25.75
Income per Kg. 10.5070758929 11.2570758928571

46.2403032407407
47520
216000
632833692.48
 SCHEDULE 2.1 COSTING FOR MACHINE WASH
(wash, dry, fold)

2027

FIXED COST
Building
Depreciation of Building (25%)
62,078.05 furniture and fixtures
Depreciation of furniture and fixtures (25%)
8,599

36,295.67 Labor Cost (hand washer)

374,400.00 TOTAL FIXED COST:
481372.47
VARIABLE COST
Supplies Expense (25%)
33,543.75 packaging Expense (25%)
17,610.00 Utilities Expense
Water (25%)
12960 TOTAL VARIABLE COST:
38,868.48 Total Operating Expenses
102,982.23
584354.7
40,320 Accumulated kg of laundry
Selling Price
14.49292411 Income per Kg.
26.5225
12.02957589
 2025 2026 2027

20,692.68 20,692.68 20,692.68

2866.25 2866.25 2866.25

108000 108000 108000

131,558.93 131,558.93 131,558.93

COST
11,181.25 11,181.25 11,181.25
5,870.00 5,870.00 5,870.00

4320 4320 4320

21,371.25 21,371.25 21,371.25
152930.183333333 152930.183333333 152,930.18
7,200 7,200 7,200

21.2403032407407 21.2403032407407 21.2403032407407

35 36.05 37.1315
13.7596967592593 14.8096967592593 15.8911967592593

108000
 2025 2026 2027

Fixed Cost
Labor ( driver) 158400 158400 158400
Delivery Vehicle
Depreciation of Vehicle 10,000 10,000 10,000

Total fixed Cost 168400 168400 168400

Variable cost
Gasoline 96,000 96,001 96,002
Repair and maintenance allowance 10,000 10,001 10,002

total variable cost 106000 106002 106004

Total Operating Expenses 274400 274402 274404

accumulated service rendered for delivery and picku 6,624 2,304 2,304

Cost Before Income 41.42512077

Service Fee (pick up and delivery) 30 30.9 31.827
Income Per pickup and delivery service