INCOME STATEMENT

dec 31 ,2024 dec 31,2025 dec 31,2026

sales 1792500 1971750 2168925
cost of goods sold 1518750 1609875 1706467.5
gross profit 273750 361875 462457.5

operating expense
distribution and packaging expense 200000 212000 224720
admin expense 200000 212000 224720

operating loss or profit -126250 -62125 13017.5

interest expense 0 0
EBT -126250 13017.5
tax(25%) 0 3254.375
Net Profit or loss -126250 -62125 9763.125

RETAINED EARNING
YEARLY DEC 31,2024 DEC 31,2024 DEC 31,2024
NET PROFIT AND LOSS -126250 -62125 9763.125

BALANCE SHEET
items year 1 year 2 year 3
Assets
current asset
cash 200000 220000 242000
account recievable 250000 275000
inventory 200000 220000 242000
total current assets 400000 690000 759000

fixed assets
fixed assets 2000000 2200000 2420000
depreciation(6%) 120000 132000 145200
total fixed assets 1880000 2068000 2274800

total assets 2280000 2758000 3033800

liabilities
current liabilities
accounts payable 250000 275000 302500
interest payable (5% on long term liabilities) 50000 50000 50000
total current liabilites 300000 325000 352500

long term liabilities 1000000 1000000 1000000

total liabilities 1300000 1325000 1352500
OWNERS EQUITY
Capital 1106250 1495125 1671536
retained earning -126250 -62125 9764
total owners equity 980000 1433000 1681300

total liabilities and capital 2280000 2758000 3033800

CASH FLOW
YEARLY
CASH FLOW FROM OPERATIONS 500000 350000 385000
CASH FLOW FROM RECEIVABLE 0 250000 275000
TOTAL CASH RECEIVED 500000 600000 660000
EXPENDITURE
EXPENDITURE FROM OPERATIONS 200000 274000 305640
BILLS 100000 106000 112360
TOTAL EXPENDITURE 300000 380000 418000
NET CASH FLOW 200000 220000 242000

RATIOS
RATE OF RETURN -0.11412429379 -0.0415517097233 0.005841333959
OPERATING EXPENSE RATIO 0.22315202232 0.2150374033219 0.207217861383
CURRENT RATIO 1.33333333333 2.1230769230769 2.153191489362
QUICK RATIO 0.66666666667 1.4461538461538 1.466666666667
DEBT RATIO 1.32653061224 0.9246336357292 0.804437042765
EQUITY RATIO 0.4298245614 0.5195794053662 0.554189465357
EMENT

sales and cost will be increase by 10% after wards

6% on the cost
 weight price
cone costing
cone 10
Cornflour /10 gram 5.5
MILK 50ml 10
WATER 30ml 2
EGG YOLK 45293 2.5
WHIPPING5ml 5
Vanilla Ext 1/2 spoon 1
Sugar 4 spoon 5
Salt Negligible 0
Chemicals 1/2 tsp 10
velvet Flav5ml 7
total cost of cone 58

sale price 65

unit price total

extimated sale of the product in a month 1500 75 112500
cost of the product in a month 1500 58 87000
two flavors will be launched so the estimated sale will be double and the costing also
 weight price
family pack
Cornflour /50 Gram 30
MILK 600ml 120
WATER 200ml 10
EGG YOLK 1 5
WHIPPING50ML 60
Vanilla Ext 1 spoon 2
Sugar 8 Spoon 10
Salt Negligible 0
Chemicals 1 Table Sp 30
Strawberry50ml 50
Cake 1 20
total cost 337

sale price 400

unit price total

estimated sale of a product in a month 750 400 300000
cost of the product in a month 750 337 252750
 weight price
ice lolly
sugar 8 tsp 4
bubble gum 30 30
flavor 0.15 10
stick 1

total cost 45

sale price 55

unit price total

estimated sale of a product in a month 1500 65 97500
cost of the product in a month 1500 45 67500

two flavors will be launched so the estimated sale will be double and the costing also
 yearly

total sales of all products 1792500

total cost 1518750

273750