Possible Financial Assumption

1. The fiscal year period will be used.

2. Year 2024 is the start of business operations.
3. Sales will increase by 10% annually.
4. Expenses will increase by 5% annually.
5. The straight-line method of depreciation will be used with 5% salvage value and 5 years useful life.
6. No receivables at the end of the year.
7.No accounts payable at the end of the year.
8. No supplies are left for the year. Supplies are expensed outright.
9. Profit and loss will be shared equally.

Suyop Ta Bai
Projected Profit and Loss Statement
For the Five Years Ended February 1, 2029

2025 2026
Sales 442,650.00 486,915.00
Less:Cost of Goods Sold 359,909.00 377,903.93
Gross Profit 82,741.00 109,011.07

Less: Operating Expenses

Transportation Expense 200.00 210.00
Salaries Expense 17,025.00 17,876.25
Depreciation Expense - Stall with Signage 396.00 396.00
Advertising Expense 2,600.00 2,730.00
Total Operating Expense 20,221.00 21,212.25

NET INCOME 62,520.00 87,798.82

Suyop Ta Bai
Projected Statement of Cash Flows
For the Five Years Ended February 1, 2029

CASH FLOW FROM OPERATING ACTIVITIES 2025 2026

Net Income ₱ 62,520.00 ₱ 87,798.82
 Depreciation - Stall 396.00 396.00

NET CASH FLOW FROM OPERATING ACTIVITIES ₱ 62,916.00 ₱ 88,194.82

CASH FLOW FROM INVESTING ACTIVITIES

Purchase of Store Equipments 2,840.00
Purchase of Stall 2,200.00

NET CASH FLOW FROM INVESTING ACTIVITES (5,040.00) -

CASH FLOW FROM FINANCING ACTIVITES 12,600.00 -

Net Increase/Decrease in Cash ₱ 70,476.00 ₱ 88,194.82

CASH, Beginning Balance 0 ₱ 70,476.00
CASH, ENDING BALANCE ₱ 70,476.00 ₱ 158,670.82

Suyop Ta Bai
Projected Owner's Equity
For the Five Years Ended February 1, 2029

2025 2026
OWNER'S EQUITY

Beginning Capital 12,600.00 75,120.00

Net Income (Net Loss) 62,520.00 87,798.82
Less: Withdrawals - -

OWNER'S EQUITY, ENDING 75,120.00 162,918.82

Suyop Ta Bai
Projected Statement of Financial Position
For the Five Years Ended February 1, 2029

2025 2026
ASSETS
CURRENT ASSETS NOTES
Cash ₱ 70,476.00 ₱ 158,670.82
Total Current Assets ₱ 70,476.00 ₱ 158,670.82

NON-CURRENT ASSETS
Store Equip 1 ₱ 2,840.00 ₱ 2,840.00
Stall with Signage ₱ 2,200.00 ₱ 2,200.00
Less: Accumu 2 (396.00) (792.00)
Total Non-Current Assets ₱ 4,644.00 ₱ 4,248.00

TOTAL ASSETS ₱ 75,120.00 ₱ 162,918.82

LIABILITIES & EQUITY

LIABILITIES - -

OWNER'S EQUITY
Beginning Capital 12,600.00 75,120.00
Net Income (Net Loss) 62,520.00 87,798.82
Less: Withdrawals - -
Total Owner's Equity, Ending 75,120.00 162,918.82

TOTAL LIABILITIES & EQUITY 75,120.00 162,918.82

- -

Suyop Ta Bai
Notes to Financial Statements
For the Five Years Ended February 1, 2029

NOTE 1 - STORE EQUIPMENTS

QTY PARTICULARS UNIT COST

2 Nata Scooper 10.00

3 Jigger 50.00
1 Ice Scooper 70.00
1 Ice Bucket 2,000.00
3 Bottle pump 200.00
TOTAL

The following are not depreciable items since they are not fixed assets nor consid
 NOTE 2 - ACCUMULATED DEPRECIATION (STALL WITH SIGNAGE)

2025 2026 2027

Stall with Signage 396.00 792.00 1,188.00

TOTAL ACCUMULATED 396.00 792.00 1,188.00

- - -
The Straight Line Method of Depreciation is used with 10% salvage value and a u
and 5 years useful life.

Statement
ruary 1, 2029

2027 2028 2029

535,606.50 589,167.15 648,083.87
396,799.12 416,639.08 437,471.03
138,807.38 172,528.07 210,612.84

220.50 231.53 243.10

18,770.06 19,708.57 20,693.99
396.00 396.00 396.00
2,866.50 3,009.83 3,160.32
22,253.06 23,345.92 24,493.41

116,554.32 149,182.15 186,119.42

ash Flows
ruary 1, 2029

2027 2028 2029

₱ 116,554.32 ₱ 149,182.15 ₱ 186,119.42
 396.00 396.00 396.00

₱ 116,950.32 ₱ 149,578.15 ₱ 186,515.42

- - -

- - -

₱ 116,950.32 ₱ 149,578.15 ₱ 186,515.42

₱ 158,670.82 ₱ 275,621.14 ₱ 425,199.29
₱ 275,621.14 ₱ 425,199.29 ₱ 611,714.72

quity
ruary 1, 2029

2027 2028 2029

162,918.82 279,473.14 428,655.29

116,554.32 149,182.15 186,119.42
- - -

279,473.14 428,655.29 614,774.72

cial Position
ruary 1, 2029

2027 2028 2029

₱ 275,621.14 ₱ 425,199.29 ₱ 611,714.72

 ₱ 275,621.14 ₱ 425,199.29 ₱ 611,714.72

₱ 2,840.00 ₱ 2,840.00 ₱ 2,840.00

₱ 2,200.00 ₱ 2,200.00 ₱ 2,200.00
(1,188.00) (1,584.00) (1,980.00)
₱ 3,852.00 ₱ 3,456.00 ₱ 3,060.00

₱ 279,473.14 ₱ 428,655.29 ₱ 614,774.72

- - -

162,918.82 279,473.14 428,655.29

116,554.32 149,182.15 186,119.42
- - -
279,473.14 428,655.29 614,774.72

279,473.14 428,655.29 614,774.72

- - -

ements
ruary 1, 2029

MENTS

TOTAL COST

20.00
150.00
70.00
2,000.00
600.00
2,840.00

e not fixed assets nor considered machineries.

N (STALL WITH SIGNAGE)

2028 2029
1,584.00 1,980.00

1,584.00 1,980.00
- -
10% salvage value and a useful life of 5 years.
 SUYOP TA BAI
PROJECT COSTING 2024

Investments:

Furniture and FixP 2,200.00

Store Equipment and Machine 2,840.00 5,040.00
Pre-Operating Expenses:
Salaries Expense 150.00
Advertising Expenses 2,600.00 2,750.00
Working Capital
Supplies Inventory 3,021.00
Cash 1,789.00 4,810.00
TOTAL PROJECT COSTS 12,600.00

SOURCE OF FUNDS:
Cash Contributions 12,600.00 12,600.00
TOTAL 12,600.00

PROJECTED MONTHLY SALES

MONTH UNIT PRICE # GOODS S SALES/DAY#DAY/MONTSALES/MONTH

FEBUARY 39 50 1950 20 39,000.00

MARCH 39 50 1950 18 35,100.00
APRIL 39 50 1950 20 39,000.00
MAY 39 50 1950 22 42,900.00
JUNE 39 50 1950 5 9,750.00
AUGUST 39 50 1950 20 39,000.00
SEPTEMBER 39 50 1950 20 39,000.00
OCTOBER 39 50 1950 21 40,950.00
NOVEMBER 39 50 1950 20 39,000.00
DECEMBER 39 50 1950 15 29,250.00
JANUARY 39 50 1950 23 44,850.00
TOTAL 442,650.00

The Straight Line Method of Depreciation is adapted

QTY PARTICULARS UNIT COST TOTAL COSSALVAGE VUseful Life

FURNITURES AND FIXTURES 10% 5
(In Pesos)
1 Stall with Signa 2,200.00 2,200.00 220 5

TOTAL DEPRECIATION EXPENSE

PLEASE TAKE NOTE: ITEMS THAT ARE EXCLUDED FROM ABOVE ARE NOT DEPRE

PARTNER'S CONTRIBUTION
BERNAL , BRAYAN 1,260.00
LABIS, CATHERINE 1,260.00
PALAMINE , DANIEL 1,260.00
BACTALAN , DEVINE 1,260.00
INOCETE , DIANA M 1,260.00
RANGCASAJO , EDG 1,260.00
MENDEZ , MARJORI 1,260.00
LACAR , MICAH 1,260.00
HINNES , JEAN 1,260.00
ELSISURA , ROCELY 1,260.00
TOTAL 12,600.00
ES/MONTH
-
-
-
-
-
-
-
-
-
-
-

DEPRECIATION SCHEDULE - STALL WITH SIGNAGE

DEPRECIATION EXPENSE BOOK VALUE
2025 2026 2027 2028 2029 2025 2026
 396 396 396 396 396 1,804.00 1,408.00

396 396 396 396 396

OVE ARE NOT DEPRECIABLE ASSETS. THOSE ARE NOT MACHINERIES NOR EQUIPMENTS.
H SIGNAGE
BOOK VALUE
2027 2028 2029
 1,012.00 616.00 220.00

PMENTS.