NOTE 1: SALES

YEAR 1 YEAR 2
MONTHS 25kg 50kg 25kg 50kg
AUG - - 56,052.00 62,072.40
Php
SEPT - - 56,052.00 62,072.40
OCT - - 70,065.00 77,590.50
NOV - - 56,052.00 62,072.40
DEC - - 56,052.00 62,072.40
JAN - - 70,065.00 77,590.50
FEB 40,500.00 44,850.00 56,052.00 62,072.40
MARCH 54,000.00 59,800.00 56,052.00 62,072.40
APRIL 54,000.00 44,850.00 56,052.00 62,072.40
MAY Php
Php 54,000.00 59,800.00 70,065.00 77,590.50
JUNE 54,000.00 59,800.00 56,052.00 62,072.40
JULY 54,000.00 44,850.00 70,065.00 77,590.50
TOTAL 310,500.00 313,950.00 728,676.00 806,941.20
TOTAL SALES PER YEAR 624,450.00 1,535,617.20

NOTE 1.1: SELLING PRICE

PRICE PER SACK (25kg) YEAR 1 Inflation Rate YEAR 2 YEAR 3
Php
Php Php
AUG 375.00 0.038 389.25 404.04
SEPT Php 375.00 0.038 389.25 404.04
OCT 375.00 0.038 389.25 404.04
NOV 375.00 0.038 389.25 404.04
DEC 375.00 0.038 389.25 404.04
JAN 375.00 0.038 389.25 404.04
FEB 375.00 0.038 389.25 404.04
MARCH 375.00 0.038 389.25 404.04
APRIL Php 375.00 0.038 389.25 404.04
MAY 375.00 0.038 389.25 404.04
JUNE 375.00 0.038 389.25 404.04
JULY 375.00 0.038 389.25 404.04
PRICE PER SACK (50kg) YEAR 1 Inflation Rate YEAR 2 YEAR 3
AUG 650.00 0.038 674.70 700.34
SEPT 650.00 0.038 674.70 700.34
OCT 650.00 0.038 674.70 700.34
NOV 650.00 0.038 674.70 700.34
DEC 650.00 0.038 674.70 700.34
JAN 650.00 0.038 674.70 700.34
FEB 650.00 0.038 674.70 700.34
MARCH 650.00 0.038 674.70 700.34
APRIL 650.00 0.038 674.70 700.34
MAY 650.00 0.038 674.70 700.34
JUNE 650.00 0.038 674.70 700.34
JULY 650.00 0.038 674.70 700.34

Php
 Php

NOTE 1.2: QUANTITY SOLD

QTY SOLD (25kg sack) YEAR 1 YEAR 2 YEAR 3 YEAR 4
AUG - 144 144 144
SEPT - 144 144 144
OCT - 180 180 180
NOV - 144 144 144
DEC - 144 144 180
JAN - 180 180 144
FEB 108 144 144 144
MARCH 144 144 144 180
APRIL 144 144 180 144
MAY 144 180 144 144
JUNE 144 144 144 180
JULY 144 180 180 144
TOTAL 828 1,872 1,872 1,872
x 25kg 25 25 25 25
TOTAL KG SALES 20,700 46,800 46,800 46,800
QTY SOLD (50kg sack) YEAR 1 YEAR 2 YEAR 3 YEAR 4
AUG - 92 92 92
SEPT - 92 92 92
OCT - 115 115 115
NOV - 92 92 92
DEC - 92 92 115
JAN - 115 115 92
FEB 69 92 92 92
MARCH 92 92 92 115
APRIL 69 92 115 92
MAY 92 115 92 92
JUNE 92 92 92 115
JULY 69 115 115 92
TOTAL 483 1,196 1,196 1,196
x 50kg 50 50 50 50
TOTAL KG SALES 24,150 59,800 59,800 59,800
NOTE 1: SALES
YEAR 3 YEAR 4 YEAR 5
25kg 50kg 25kg 50kg 25kg 50kg
58,181.98 64,431.15 60,392.89 66,879.53 62,687.82 69,420.96
Php Php Php
58,181.98 64,431.15 60,392.89 66,879.53 78,359.78 86,776.20
72,727.47 80,538.94 75,491.11 83,599.42 62,687.82 69,420.96
58,181.98 64,431.15 60,392.89 66,879.53 62,687.82 69,420.96
58,181.98 64,431.15 75,491.11 83,599.42 78,359.78 86,776.20
72,727.47 80,538.94 60,392.89 66,879.53 62,687.82 69,420.96
58,181.98 64,431.15 60,392.89 66,879.53 62,687.82 69,420.96
58,181.98 64,431.15 75,491.11 83,599.42 78,359.78 86,776.20
72,727.47 80,538.94 60,392.89 66,879.53 62,687.82 69,420.96
58,181.98 64,431.15 60,392.89 66,879.53 62,687.82 69,420.96
58,181.98 64,431.15 75,491.11 83,599.42 78,359.78 86,776.20
72,727.47 80,538.94 60,392.89 66,879.53 62,687.82 69,420.96
756,365.69 837,604.97 785,107.58 869,433.95 814,941.67 902,472.44
1,593,970.65 1,654,541.54 1,717,414.12

YEAR 4 YEAR 5
Php Php Php
419.40 435.33
419.40 Php 435.33 Php
419.40 435.33
419.40 435.33
419.40 435.33
419.40 435.33
419.40 435.33
419.40 435.33
Php
419.40 435.33 Php Php Php
419.40 435.33
419.40 435.33
419.40 435.33
YEAR 4 YEAR 5
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58
726.95 754.58

Php Php Php Php

 Php Php Php Php

YEAR 5
144
180
144
144
180
144
144
180
144
144
180
144
1,872
25
46,800
YEAR 5
92
115
92
92
115
92
92
115
92
92
115
92
1,196
50
59,800
NOTE 2: COST OF GOODS SOLD YEAR 1
Beginning Inventory Php - Php
Direct Materials 13,488.00
Direct Labor 114,450.00
Variable Overhead 120,240.00
Fixed Overhead 139,941.80
Total Cost Of Goods Available for Sale 388,119.80
Less: Ending Inventory 4,564.17
Total Cost Of Goods Sold Php 383,555.63 Php

NOTE 3: DIRECT MATERIALS YEAR 1

Seeds Php 3,000.00 Php
Sacks 10,488.00
TOTAL Php 13,488.00 Php

SEEDS (kg) CROP 1

BEGINNING 0
Add: PURCHASES 9
Less: ENDING 0
SEEDS PLANTED (kg) 9
Price per kg Php 300
Total Cost of Seeds (Php) Php 2,700.00

NOTE 3.2: SA
SACKS YEAR 1
# of sacks 1,311
Cost per sack Php 8.00
Total Cost of Sacks Php 10,488.00

NOTE 4: DIRECT LABOR

YEAR 1 Fertilizing
# of Farmers 8
Php Php
Labor rate (Php) Php 350 Php
Working Days per Crop 3
Total Direct Labor per Crop 8,400
x 3 Crops 3
Total Direct Labor Php 25,200.00 Php

Labor rate (Php) Php 350.00

Inflation Rate 0.038 Php

YEAR 1
Fertilizing Php 25,200.00 Php
Insecticide 12,600.00
Watering 15,750.00
Drying 8,400.00
Harvesting 52,500.00
TOTAL Php 114,450.00 Php

CROP 1
FERTILIZERS # OF UNITS
Complete 14-14-14 (sacks) 8 Php
UREA (sacks) 12
AMO 5-IN-1 8
MURIATE OF POTASH (sacks) 8
TOTAL

FIXED OVERHEAD Php

Land Rent Php 120,000.00
Land Preparation 10,800.00
Furrowing 4,400.00
Water Pump 12,000.00
Agricultural Hose Pipe 11,709.00
Total Php 158,909.00
Php
 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Php 4,564.17 Php 27,159.23 Php 54,105.77 Php 80,672.13
33,261.67 34,525.62 35,837.59 37,199.42
118,799.10 126,707.41 123,302.15 131,315.00
124,809.12 129,551.87 134,474.84 139,584.88
139,941.80 139,941.80 139,941.80 139,941.80
421,375.87 457,885.93 487,662.15 528,713.23
27,159.23 54,105.77 80,672.13 110,453.91
Php 394,216.63 Php 403,780.16 Php 406,990.02 Php 418,259.32

YEAR 2 YEAR 3 YEAR 4 YEAR 5

Php 7,785.00 Php 8,080.83 Php 8,387.90 Php 8,706.64
25,476.67 26,444.79 27,449.69 28,492.78
Php 33,261.67 Php 34,525.62 Php 35,837.59 Php 37,199.42

NOTE 3.1: SEEDS

CROP 2 CROP 3 YEAR 1 Inflation Rate
0 0 0
0 0 10
0 0 0
0 0 10
0 0 Php 300 0.038 Php
- - Php 3,000.00 Php

NOTE 3.2: SACKS

Inflation Rate YEAR 2 YEAR 3 YEAR 4
3,068 3,068 3,068
0.038 Php 8.30 Php 8.62 Php 8.95 Php
Php 25,476.67 Php 26,444.79 Php 27,449.69 Php

NOTE 4: DIRECT LABOR

Insecticide Watering Drying Harvesting
4 5 8 50
Php Php Php Php
 Php 350 Php 350 Php 350 Php 350
3 3 1 1
4,200 5,250 2,800 17,500
3 3 3 3
Php 12,600.00 Php 15,750.00 Php 8,400.00 Php 52,500.00

YEAR 2 YEAR 3 YEAR 4 YEAR 5

Php 363.30 Php 377.11 Php 391.44 Php 406.31

YEAR 2 YEAR 3 YEAR 4 YEAR 5

Php 26,157.60 Php 27,151.59 Php 28,183.35 Php 29,254.32
13,078.80 16,969.74 9,394.45 13,078.80
16,348.50 16,969.74 17,614.59 18,283.95
8,719.20 9,050.53 9,394.45 9,751.44
54,495.00 56,565.81 58,715.31 60,946.49
Php 118,799.10 Php 126,707.41 Php 123,302.15 Php 131,315.00

NOTE 5: VARIABLE OVERHEAD

CROP 1 CROP 2 CROP 3
COST PER UNIT TOTAL COST
Php 1,080.00 Php 8,640.00 Php 8,640.00 Php 8,640.00 Php
1,090.00 13,080.00 13,080.00 13,080.00
995.00 7,960.00 7,960.00 7,960.00
1,300.00 10,400.00 10,400.00 10,400.00
Php 40,080.00 Php 40,080.00 Php 40,080.00 Php

NOTE 6: FIXED OVERHEAD

Useful Life Depreciation YEAR 1 YEAR 2
Php 120,000.00 Php 120,000.00 Php
10,800.00 10,800.00
4,400.00 4,400.00
5.00 2,400.00 2,400.00 2,400.00
5.00 2,341.80 2,341.80 2,341.80
Php 4,741.80 Php 139,941.80 Php 139,941.80 Php
Php Php Php Php
 Php

Php

YEAR 2 YEAR 3 YEAR 4 YEAR 5

0 0 0 0
25 25 25 25
0 0 0 0
25 25 25 25
Php 311.40 Php 323.23 Php 335.52 Php 348.27
Php 7,785.00 Php 8,080.83 Php 8,387.90 Php 8,706.64

YEAR 5
3,068
Php 9.29
Php 28,492.78
E OVERHEAD
YEAR 1 Inflation Rate YEAR 2 YEAR 3

Php25,920.00 0.038 Php 26,904.96 Php 27,927.35 Php

39,240.00 0.038 40,731.12 42,278.90
23,880.00 0.038 24,787.44 25,729.36
31,200.00 0.038 32,385.60 33,616.25
Php 120,240.00 Php 124,809.12Php 129,551.87Php

YEAR 3 YEAR 4 YEAR 5

Php 120,000.00 Php 120,000.00 Php 120,000.00
10,800.00 10,800.00 10,800.00
4,400.00 4,400.00 4,400.00
2,400.00 2,400.00 2,400.00
2,341.80 2,341.80 2,341.80
Php 139,941.80 Php 139,941.80 Php 139,941.80
Php Php Php
 YEAR 4 YEAR 5

Php 28,988.59 Php 30,090.15

43,885.50 45,553.15
26,707.08 27,721.95
34,893.67 36,219.63
Php 134,474.84Php 139,584.88
 PRODUCT COSTING
COST OF GOODS AVAILABLE FOR SALE YEAR 1 YEAR 2 YEAR 3 YEAR 4
Direct Materials
Seeds 3,000.00 7,785.00 8,080.83 8,387.90
Sacks 10,488.00 25,476.67 26,444.79 27,449.69
Total Direct Materials 13,488.00 33,261.67 34,525.62 35,837.59
Direct Labor
Fertilizing 25,200.00 26,157.60 27,151.59 28,183.35
Insecticide 12,600.00 13,078.80 16,969.74 9,394.45
Watering 15,750.00 16,348.50 16,969.74 17,614.59
Drying 8,400.00 8,719.20 9,050.53 9,394.45
Harvesting 52,500.00 54,495.00 56,565.81 58,715.31
Total Direct Labor 114,450.00 118,799.10 126,707.41 123,302.15
Variable Overhead
Fertilizers 120,240.00 124,809.12 129,551.87 134,474.84
Total Variable Overhead 120,240.00 124,809.12 129,551.87 134,474.84
Fixed Overhead
Land Rent 120,000.00 120,000.00 120,000.00 120,000.00
Land Preparation 10,800.00 10,800.00 10,800.00 10,800.00
Furrowing 4,400.00 4,400.00 4,400.00 4,400.00
Water Pump 2,400.00 2,400.00 2,400.00 2,400.00
Agricultural Hose Pipe 2,341.80 2,341.80 2,341.80 2,341.80
Total Fixed Overhead 139,941.80 139,941.80 139,941.80 139,941.80
Total Cost Of Goods Available for Sale 388,119.80 416,811.69 430,726.70 433,556.38
÷ Production Quantity 45,383.70 113,459.25 113,459.25 113,459.25
COST PER UNIT 8.55 3.67 3.80 3.82
 YEAR 5

8,706.64
28,492.78
37,199.42

29,254.32
13,078.80
18,283.95
9,751.44
60,946.49
131,315.00

139,584.88
139,584.88

120,000.00
10,800.00
4,400.00
2,400.00
2,341.80
139,941.80
448,041.09
113,459.25
3.95
NOTE 7: INVENTORY YEAR 1
Beginning -
Production 45,384
Quantity Sold 44,850
Ending 534
x Cost per unit Php 8.55 Php
ENDING INVENTORY @ COST Php 4,564.17 Php

NOTE 7.1: PRODUCTION QUANTITY YEAR 1

CROP 1 12,053.45
CROP 2 16,665.13
CROP 3 16,665.13
TOTAL KG YIELD PER YEAR 45,383.70

NOTE 7.2: QUANTITY SOLD YEAR 1

25 kg 20,700.00
50 kg 24,150.00
TOTAL KG SOLD 44,850.00
 YEAR 2 YEAR 3 YEAR 4 YEAR 5
534 7,393 14,252 21,111
113,459 113,459 113,459 113,459
106,600 106,600 106,600 106,600
7,393 14,252 21,111 27,971
Php 3.67 Php 3.80 Php 3.82 Php 3.95
Php 27,159.23 Php 54,105.77 Php 80,672.13 Php 110,453.91

YEAR 2 YEAR 3 YEAR 4 YEAR 5

30,133.62 30,133.62 30,133.62 30,133.62
41,662.81 41,662.81 41,662.81 41,662.81
41,662.81 41,662.81 41,662.81 41,662.81
113,459.25 113,459.25 113,459.25 113,459.25

YEAR 2 YEAR 3 YEAR 4 YEAR 5

46,800.00 46,800.00 46,800.00 46,800.00
59,800.00 59,800.00 59,800.00 59,800.00
106,600.00 106,600.00 106,600.00 106,600.00
 NOTE 8: DEPRECIATION-PPE
DEPRECIATION-PPE COST
LAND IMPROVEMENT Php 74,000
STORAGE AREA 72,019
OFFICE CABINET 9,420
WEIGHING SCALE 30,500
FIRE EXTINGUISHER 4,120
STAND FAN 2,234.00
TABLE 1,829.00
CHAIRS 1,680.00
LAPTOP 18,499
PRINTER 5,049
L300 TRUCK 185,000
TOTAL Php 404,350

NOTE 8.1
Storage Area
App. Of Water System Php 2,000.00
App of Electric Connection 5,500.00
Cements 4,125.00
Door 7,900.00
Door Hinges 1,200.00
Door Knob 360.00
Hollow Blocks 16,000.00
Lumber 7,104.00
Construction Sand 18,000.00
Toilet Bowls 8,000.00
Door (for CR) 1,050.00
Door Hinges (for CR) 600.00
Door Knob (for CR) 180.00
Total Php 72,019.00

NOTE 9: PLANT EXPANSION FUND YEAR 1

Php Php
Beginning Php - Php
Add: Investment per Year 160,000.00
Accumulated Fund Php 160,000.00 Php
PE DEPRECIATION
Useful Life YEAR 1 YEAR 2 YEAR 3
5 Php 14,800.00 Php 14,800.00 Php 14,800.00 Php
10 7,201.90 7,201.90 7,201.90
5 1,884.00 1,884.00 1,884.00
5 6,100.00 6,100.00 6,100.00
5 824.00 824.00 824.00
5 446.80 446.80 446.80
5 365.80 365.80 365.80
5 336.00 336.00 336.00
5 3,699.80 3,699.80 3,699.80
5 1,009.80 1,009.80 1,009.80
10 18,500.00 18,500.00 18,500.00
Php 55,168.10 Php 55,168.10 Php 55,168.10 Php

NOTE 8.2
Land Improvement
Barbed Wire Php 34,000
Iron Pole 40,000
TOTAL Php 74,000

YEAR 2 YEAR 3 YEAR 4 YEAR 5

Php Php Php Php
Php 160,000.00 Php 880,000.00 Php
1,680,000.00 Php
2,520,000.00
720,000.00 800,000.00 840,000.00 880,000.00
Php 880,000.00 Php
1,680,000.00 Php
2,520,000.00 Php
3,400,000.00
CIATION ACCUMULATED DEPRECIATION
YEAR 4 YEAR 5 YEAR 1 YEAR 2 YEAR 3
Php 14,800.00 Php 14,800.00 14,800.00 29,600.00 44,400.00
7,201.90 7,201.90 7,201.90 14,403.80 21,605.70
1,884.00 1,884.00 1,884.00 3,768.00 5,652.00
6,100.00 6,100.00 6,100.00 12,200.00 18,300.00
824.00 824.00 824.00 1,648.00 2,472.00
446.80 446.80 446.80 893.60 1,340.40
365.80 365.80 365.80 731.60 1,097.40
336.00 336.00 336.00 672.00 1,008.00
3,699.80 3,699.80 3,699.80 7,399.60 11,099.40
1,009.80 1,009.80 1,009.80 2,019.60 3,029.40
18,500.00 18,500.00 18,500.00 37,000.00 55,500.00
Php 55,168.10 Php 55,168.10
DEPRECIATION BOOK VALUE
YEAR 4 YEAR 5 YEAR 1 YEAR 2 YEAR 3
59,200.00 74,000.00 59,200.00 44,400.00 29,600.00
28,807.60 36,009.50 64,817.10 57,615.20 50,413.30
7,536.00 9,420.00 7,536.00 5,652.00 3,768.00
24,400.00 30,500.00 24,400.00 18,300.00 12,200.00
3,296.00 4,120.00 3,296.00 2,472.00 1,648.00
1,787.20 2,234.00 1,787.20 1,340.40 893.60
1,463.20 1,829.00 1,463.20 1,097.40 731.60
1,344.00 1,680.00 1,344.00 1,008.00 672.00
14,799.20 18,499.00 14,799.20 11,099.40 7,399.60
4,039.20 5,049.00 4,039.20 3,029.40 2,019.60
74,000.00 92,500.00 166,500.00 148,000.00 129,500.00
349,181.90 294,013.80 238,845.70
K VALUE
YEAR 4 YEAR 5
14,800.00 -
43,211.40 36,009.50
1,884.00 -
6,100.00 -
824.00 -
446.80 -
365.80 -
336.00 -
3,699.80 -
1,009.80 -
111,000.00 92,500.00
183,677.60 128,509.50
LIABILITIES

NOTE 10: LIABILITIES Total ER

SSS Payables Php 780.00 Php 525.70 Php
PAGIBIG Payables 200.00 100.00
PhilHealth Payables 275.00 137.50
TOTAL BENEFITS Php 1,255.00 Php 763.20 Php
Other Percentage Taxes
Utilities Payable
TOTAL LIABILITIES

NOTE 10.1: UTILITIES PAYABLE YEAR 1 YEAR 2

Electric Bill 1,157.33 1,157.33
Water Bill 191.30 198.57
TOTAL Php 1,348.63 Php 1,355.90 Php

NOTE 10.1.1: ELECTRIC BILL

ELLECTRIC BILL Unit Wattage

Florescent lamp kiloWatt 0.040
Stand Fan kiloWatt 0.080
Laptop kiloWatt 0.060
Printer kiloWatt 0.250
TOTAL

NOTE 10.1.2: WATER BILL YEAR 1 Inflation(%)

cubic meter 10 0.038 Php
x Cost per cubic meter Php 19.13
x # of months 1
TOTAL Php 191.30
 EE # of Employees YEAR 1 YEAR 2 YEAR 3
Php 254.30 2 Php 1,560.00 Php 1,560.00 Php 1,560.00 Php
100.00 2 400.00 400.00 400.00
137.50 2 550.00 550.00 550.00
Php 491.80 2,510.00 2,510.00 2,510.00
18,733.50 46,068.52 47,819.12
1,348.63 1,355.90 1,363.45
Php 22,592.13 Php 49,934.42 Php 51,692.57 Php

YEAR 3 YEAR 4 YEAR 5

1,157.33 1,157.33 1,157.33
206.12 213.95 222.08
Php 1,363.45 Php 1,371.28Php 1,379.41

YEAR 1
No. of Hours No. of Working Total
Quantity Cost per kWh Used Days
2 Php 10.91 12 26 Php 272.31
1 10.91 8 26 181.54
1 10.91 8 26 136.16
1 10.91 8 26 567.32
Php 1,157.33

YEAR 2 YEAR 3 YEAR 4 YEAR 5

Php 198.57 Php 206.12 Php 213.95 Php 222.08
 YEAR 4 YEAR 5
Php 1,560.00 Php 1,560.00
400.00 400.00
550.00 550.00
2,510.00 2,510.00
49,636.25 51,522.42
1,371.28 1,379.41
Php 53,517.53 Php 55,411.83

YEAR 2 YEAR 3 YEAR 4 YEAR 5

Total Total Total Total
Inflation Rate
0.038 Php 272.31 Php 272.31 Php 272.31 Php 272.31
181.54 181.54 181.54 181.54
136.16 136.16 136.16 136.16
567.32 567.32 567.32 567.32
Php 1,157.33 Php 1,157.33 Php 1,157.33 Php 1,157.33

*regular residential customer consumption = 10 cubic meter

* Php19.13 cost per cubic meter (MWSS)
EXPENSES
OPERATING EXPENSES
Business permits
Caretakers' salary expense
Employee benefit expense
13th Month Pay
Office supplies expense
Depreciation expense-Land Improvement
Depreciation expense-Storage Area
Depreciation expense-Office Cabinet
Depreciation expense-Weighing Scale
Depreciation expense-Fire Extinguisher
Depreciation expense-Stand Fan
Depreciation expense-Table
Depreciation expense-Chairs
Depreciation expense-Laptop
Depreciation expense-Printer
Depreciation expense-L300 Truck
Other Percentage Taxes
Total Operating Expenses
SELLING AND ADMINISTRATIVE EXPENSES
Marketing expense
Utilities expense
Distribution Expense
Repair and maintenance expense
Total Selling and Administrative Expenses
MISCELLANEOUS EXPENSE
Total Operating Expenses

NOTE 11: BUSINESS PERMITS

SEC Registration Fee Php
Verify or reserve proposed name
BIR Registration
Mayor's Permit Fee
Barangay Clearance Fee
Obtain Community Tax Certificate
Barangay Micro-Business Permit
Php
TOTAL Php

NOTE 12: CARETAKERS' SALARY EXPENSE

CARETAKERS' SALARY PER MONTH
x # of caretakers Php
x 12 months
TOTAL
Less: Employee Benefits
Total Caretakers' Salary Expense Php

NOTE 13: 13th MONTH PAY

Total Caretakers' Salary Expense Php
Divided By: 12 months
TOTAL 13th MONTH PAY Php

NOTE 14: RENT EXPENSE-LAND

Yearly rent Php

NOTE 15: OFFICE SUPPLIES EXPENSE

Ballpen (Panda)
Stapler (HBW)
Staple Wire (HBW)
Sticky Notes
Tapes (Scotch)
Bond Paper
Marker
Scissors
Flash Drive
Puncher
Paper Clip
Alligator Clip
Calculator
TOTAL

NOTE 16: MARKETING EXPENSE

Expo Registration Php
Booth Rental (7days x Php1,500)
Booth Setup & Accessories with Marketing Materials
Flyers
Allowance of Sales Manager
TOTAL Php

NOTE 17: TOTAL UTILITIES

TOTAL UTILITIES EXPENSE
Electric Bill Php
Water Bill
TOTAL Php

NOTE 17.1: ELECTRIC BILL

ELLECTRIC BILL
Florescent lamp
Stand Fan
Laptop
Printer
TOTAL

NOTE 17.2: WATER BILL

cubic meter
x Cost per cubic meter Php
x # of months
TOTAL Php

NOTE 18: DISTRIBUTION EXPENSE

Gasoline Php
Drivers' salary expense
TOTAL Php

NOTE 18.1: GASOLINE

Price of Gasoline Php
x # of distribution
TOTAL Php
NOTE 18.2: DRIVERS' SALARY EXPENSE
# of Driver
Daily Rate Php
Working Days per year
TOTAL Php

NOTE 19: REPAIRS AND MAINTEN

Repairs & Maintenance Expense
L300 Truck Php
Water Pump
TOTAL Php

NOTE 20: Miscella

Emergency Light Php

Pail
Dipper
Handwash Soap
Pressure Sprayer
Flourescent Lamp
TOTAL Php
 YEAR 1 YEAR 2 YEAR 3 YEAR 4

4,240.00 500.00 1,500.00 500.00

137,880.00 144,264.00 150,890.59 157,768.99
30,120.00 30,120.00 30,120.00 30,120.00
11,490.00 12,022.00 12,574.22 13,147.42
1,678.00 902.02 936.30 971.88
14,800.00 14,800.00 14,800.00 14,800.00
7,201.90 7,201.90 7,201.90 7,201.90
1,884.00 1,884.00 1,884.00 1,884.00
6,100.00 6,100.00 6,100.00 6,100.00
824.00 824.00 824.00 824.00
446.80 446.80 446.80 446.80
365.80 365.80 365.80 365.80
336.00 336.00 336.00 336.00
3,699.80 3,699.80 3,699.80 3,699.80
1,009.80 1,009.80 1,009.80 1,009.80
18,500.00 18,500.00 18,500.00 18,500.00
18,733.50 46,068.52 47,819.12 49,636.25
259,309.60 289,044.64 299,008.33 307,312.64

23,600.00 23,600.00 23,600.00 23,600.00

11,839.51 12,289.41 12,756.41 13,241.15
15,720.00 32,634.72 33,874.84 35,162.08
2,300.00 2,300.00 2,300.00 2,300.00
53,459.51 70,824.13 72,531.25 74,303.24
3,597.00 3,608.09 3,745.20 3,887.51
316,366.11 363,476.86 375,284.77 385,503.38

YEAR 1 YEAR 2 YEAR 3 YEAR 4

Php 840.00 - - -
400.00 - - -
500.00 - - -
500.00 Php 500.00 Php 500.00 Php 500.00 Php
500.00 - - -
500.00 - - -
1,000.00 - 1,000.00 -
Php Php Php Php
 4,240.00 Php Php
500.00 1,500.00 Php Php
500.00

YEAR 1 Inflation Rate YEAR 2 YEAR 3

7,000.00 0.038 7,266.00 7,542.11
2 Php 2 Php 2 Php
12 12 12
168,000.00 174,384.00 181,010.59
30,120.00 30,120.00 30,120.00
137,880.00 Php 144,264.00Php 150,890.59Php

YEAR 1 YEAR 2 YEAR 3 YEAR 4

137,880.00 Php 144,264.00 Php 150,890.59Php 157,768.99 Php
12 12 12 12
Php 11,490.00 Php 12,022.00 Php 12,574.22 Php 13,147.42 Php

YEAR 1 YEAR 2 YEAR 3 YEAR 4

120,000.00Php 120,000.00 Php 120,000.00Php 120,000.00 Php

Quantity Unit Cost YEAR 1 Inflation Rate

1 Php 42.00 Php 42.00 0.038 Php
1 25.00 25.00 0.038
1 25.00 25.00 0.038
1 50.00 50.00 0.038
4 18.00 72.00 0.038
1 86.00 86.00 0.038
1 96.00 96.00 0.038
1 60.00 60.00 0.038
1 390.00 390.00
1 339.00 339.00 0.038
3 8.00 24.00 0.038
10 5.00 50.00 0.038
1 419.00 419.00
Php 1,678.00 Php

YEAR 1 YEAR 2 YEAR 3 YEAR 4

Php 3,000.00 Php 3,000.00 Php 3,000.00 Php 3,000.00 Php
10,500.00 10,500.00 10,500.00 10,500.00
3,000.00 3,000.00 3,000.00 3,000.00
 3,500.00 3,500.00 3,500.00 3,500.00
3,600.00 3,600.00 3,600.00 3,600.00
Php 23,600.00 Php 23,600.00 Php 23,600.00 Php 23,600.00 Php

NOTE 17: TOTAL UTILITIES EXPENSE

YEAR 1 YEAR 2 YEAR 3 YEAR 4
Php 9,735.21 Php 10,105.15 Php 10,489.14 Php 10,887.73 Php
2,104.30 2,184.26 2,267.27 2,353.42
Php 11,839.51 Php 12,289.41 Php 12,756.41 Php 13,241.15 Php

Unit Wattage Quantity Cost per kWh

kiloWatt 0.040 2 Php 10.91
kiloWatt 0.080 1 10.91
kiloWatt 0.060 1 10.91
kiloWatt 0.250 1 10.91

YEAR 1 Inflation (%) YEAR 2 YEAR 3

10 0.038 Php 2,184.26 Php 2,267.27 Php
Php 19.13
11
Php 2,104.30

YEAR 1 YEAR 2 YEAR 3 YEAR 4

Php 12,000.00 Php 24,912.00 Php 25,858.66 Php 26,841.28 Php
3,720.00 7,722.72 8,016.18 8,320.80
Php 15,720.00 Php 32,634.72 Php 33,874.84 Php 35,162.08 Php

YEAR 1 Inflation Rate YEAR 2 YEAR 3

Php 2,000.00 0.038 Php 2,076.00 Php 2,154.89 Php
6 12 12
Php 12,000.00 Php 24,912.00 Php 25,858.66 Php
 YEAR 1 Inflation Rate YEAR 2 YEAR 3
2 2 2
Php 310.00 0.038 Php 321.78 Php 334.01 Php
6 12 12
Php 3,720.00 Php 7,722.72 Php 8,016.18 Php

TE 19: REPAIRS AND MAINTENANCE EXPENSE

YEAR 1 YEAR 2 YEAR 3 YEAR 4
Php 1,800.00 Php 1,800.00 Php 1,800.00 Php 1,800.00 Php
500.00 500.00 500.00 500.00
Php 2,300.00 Php 2,300.00 Php 2,300.00 Php 2,300.00 Php

NOTE 20: Miscellaneous Expense

YEAR 1 Inflation Rate YEAR 2 YEAR 3
Php 2,080.00 0.038 Php 2,159.04 Php 2,241.08 Php
136.00 0.038 141.17 146.53
20.00 0.038 20.76 21.55
200.00 0.038 207.60 215.49
1,040.00 0.038 1,079.52 1,120.54
121.00 0.038 125.60 130.37
Php 3,597.00 Php 3,608.09 Php 3,745.20 Php
 YEAR 5

1,500.00
164,908.78
30,120.00
13,742.40
1,008.81
14,800.00
7,201.90
1,884.00
6,100.00
824.00
446.80
365.80
336.00
3,699.80
1,009.80
18,500.00
51,522.42
317,970.51

23,600.00
13,744.32
36,498.24
2,300.00
76,142.56
4,035.24
398,148.31

YEAR 5
-
-
-
Php 500.00
-
-
1,000.00
Php
Php 1,500.00

YEAR 4 YEAR 5
7,828.71 8,126.20
Php 2 Php 2
12 12
187,888.99 195,028.78
30,120.00 30,120.00
Php 157,768.99Php 164,908.78

YEAR 5
Php 164,908.78
12
Php 13,742.40

YEAR 5
Php 120,000.00

YEAR 2 YEAR 3 YEAR 4 YEAR 5

Php 43.60 Php 45.25 Php 46.97 Php 48.76
25.95 26.94 27.96 29.02
25.95 26.94 27.96 29.02
51.90 53.87 55.92 58.04
74.74 77.58 80.52 83.58
89.27 92.66 96.18 99.84
99.65 103.43 107.37 111.45
62.28 64.65 67.10 69.65
- - - -
351.88 365.25 379.13 393.54
24.91 25.86 26.84 27.86
51.90 53.87 55.92 58.04
- - - -
Php 902.02 Php 936.30 Php 971.88 Php1,008.81

YEAR 5
Php 3,000.00
10,500.00
3,000.00
 3,500.00
3,600.00
Php 23,600.00

YEAR 5
Php 11,301.47
2,442.85
Php 13,744.32

YEAR 1 YEAR 2
No. of Hours No. of Working Total Inflation Total
Used Days Rate
12 286 Php 1,996.97 0.038 Php 2,072.85 Php
8 286 1,497.72 0.038 1,554.64
8 286 6,240.52 0.038 6,477.66
8 286 - 0.038 -
Php 9,735.21 Php 10,105.15Php

YEAR 4 YEAR 5
Php 2,353.42 Php 2,442.85

*regular residential customer consumption

* Php19.13 cost per cubic meter (MWSS)

YEAR 5
Php 27,861.25
8,636.99
Php 36,498.24

YEAR 4 YEAR 5
Php 2,236.77 Php 2,321.77
12 12
Php 26,841.28 Php 27,861.25
 YEAR 4 YEAR 5
2 2
Php 346.70 Php 359.87
12 12
Php 8,320.80 Php 8,636.99

YEAR 5
Php 1,800.00
500.00
Php 2,300.00

YEAR 4 YEAR 5
Php 2,326.24 Php 2,414.64
152.10 157.88
22.37 23.22
223.68 232.18
1,163.12 1,207.32
135.32 140.47
Php 3,887.51 Php 4,035.24
 YEAR 3 YEAR 4 YEAR 5
Total Total Total

Php 2,151.62 Php 2,233.38 Php 2,318.25

1,613.71 1,675.04 1,738.69
6,723.81 6,979.32 7,244.53
- - -
Php 10,489.14 Php 10,887.73Php 11,301.47

customer consumption = 10 cubic meter

cubic meter (MWSS)
 EVERGRAIN SORGHUM
Statement of Financial Performance
For The Fiscal Year Ended July 31, Year 1-5
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Sales Note 1 Php 624,450.00Php 1,535,617.20Php 1,593,970.65Php 1,654,541.54Php 1,717,414.12
Cost of goods sold
Beginning Inventory Note 2 - 4,564.17 27,159.23 54,105.77 80,672.13
Direct Materials Note 3 13,488.00 33,261.67 34,525.62 35,837.59 37,199.42
Direct Labor Note 4 114,450.00 118,799.10 126,707.41 123,302.15 131,315.00
Variable Overhead Note 5 120,240.00 124,809.12 129,551.87 134,474.84 139,584.88
Fixed Overhead Note 6 139,941.80 139,941.80 139,941.80 139,941.80 139,941.80
Total Cost Of Goods Available for Sale 388,119.80 421,375.87 457,885.93 487,662.15 528,713.23
Less: Ending Inventory Note 7 4,564.17 27,159.23 54,105.77 80,672.13 110,453.91
Total Cost Of Goods Sold 383,555.63 394,216.63 403,780.16 406,990.02 418,259.32
GROSS PROFIT 240,894.37 1,141,400.57 1,190,190.49 1,247,551.52 1,299,154.80
Operating Expenses
Business permits Note 11 4,240.00 500.00 1,500.00 500.00 1,500.00
Caretakers' salary expense Note 12 137,880.00 144,264.00 150,890.59 157,768.99 164,908.78
Employee benefit expense Note 12 30,120.00 30,120.00 30,120.00 30,120.00 30,120.00
13th Month Pay Note 13 11,490.00 12,022.00 12,574.22 13,147.42 13,742.40
Office supplies expense Note 16 1,678.00 902.02 936.30 971.88 1,008.81
Depreciation expense-Land Improvement Note 8 14,800.00 14,800.00 14,800.00 14,800.00 14,800.00
Depreciation expense-Storage Area Note 8 7,201.90 7,201.90 7,201.90 7,201.90 7,201.90
Depreciation expense-Office Cabinet Note 8 1,884.00 1,884.00 1,884.00 1,884.00 1,884.00
Depreciation expense-Weighing Scale Note 8 6,100.00 6,100.00 6,100.00 6,100.00 6,100.00
Depreciation expense-Fire Extinguisher Note 8 824.00 824.00 824.00 824.00 824.00
Depreciation expense-Stand Fan Note 8 446.80 446.80 446.80 446.80 446.80
Depreciation expense-Table Note 8 365.80 365.80 365.80 365.80 365.80
Depreciation expense-Chairs Note 8 336.00 336.00 336.00 336.00 336.00
Depreciation expense-Laptop 3,699.80 3,699.80 3,699.80 3,699.80 3,699.80
Depreciation expense-Printer 1,009.80 1,009.80 1,009.80 1,009.80 1,009.80
Depreciation expense-L300 Truck 18,500.00 18,500.00 18,500.00 18,500.00 18,500.00
Other Percentage Taxes 18,733.50 46,068.52 47,819.12 49,636.25 51,522.42
Total Operating Expenses 259,309.60 289,044.64 299,008.33 307,312.64 317,970.51
Selling and Administrative Expenses
Marketing expense Note 16 23,600.00 23,600.00 23,600.00 23,600.00 23,600.00
Utilities expense Note 17 11,839.51 12,289.41 12,756.41 13,241.15 13,744.32
Distribution Expense Note 18 15,720.00 32,634.72 33,874.84 35,162.08 36,498.24
Repair and maintenance expense Note 19 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00
Total Selling and Administrative Expenses 53,459.51 70,824.13 72,531.25 74,303.24 76,142.56
Miscellaneous Expense Note 20 3,597.00 3,608.09 3,745.20 3,887.51 4,035.24
TOTAL EXPENSES 316,366.11 363,476.86 375,284.77 385,503.38 398,148.31
NET INCOME(LOSS) - Php 75,471.74 Php 777,923.71 Php 814,905.72 Php 862,048.14 Php 901,006.49
Increase/Decrease(%) 1,130.75 4.75 5.79 4.52

Year 1 (Php 119,118.77)

Year 2 Php 798,170.40 770% increase
Year 3 Php 845,508.28 5.93% increase
Year 4 Php 894,766.57 5.83% increase
Year 5 Php933,962.00 4.38% increase

Ave. NI ROI
656,082.46 1.03
 EVERGRAIN SORGHUM
Statement of Partner's Equi
For The Fiscal Year Ended July 31,
YEAR 1
Partners' Capital, Beginning Php - Php
Add: Investments 640,000.00
Net Income - 75,471.74
Less: Withdrawals -
Partners' Capital, Ending Php 564,528.26 Php

PARTNERS' CAPITAL, EACH

Abril, Capital
Partners' Capital, Beginning Php - Php
Add: Investments 80,000.00
Share in Net Income/Loss 23,566.03
Less: Withdrawals -
Partners' Capital, Ending Php 103,566.03 Php

PARTNERS' CAPITAL, EACH

Abril, Capital
Partners' Capital, Beginning Php 103,566.03 Php
Add: Investments -
Share in Net Income/Loss 133,240.46
Less: Withdrawals 9,724.05
Partners' Capital, Ending Php 227,082.45 Php

PARTNERS' CAPITAL, EACH

Abril, Capital
Partners' Capital, Beginning Php 227,082.45 Php
Add: Investments -
Share in Net Income/Loss 140,863.22
Less: Withdrawals 10,186.32
Partners' Capital, Ending Php 357,759.34 Php
PARTNERS' CAPITAL, EACH
Abril, Capital
Partners' Capital, Beginning Php 357,759.34 Php
Add: Investments -
Share in Net Income/Loss 149,756.02
Less: Withdrawals 10,775.60
Partners' Capital, Ending Php 496,739.76 Php

PARTNERS' CAPITAL, EACH

Abril, Capital
Partners' Capital, Beginning Php 496,739.76 Php
Add: Investments -
Share in Net Income/Loss 157,625.81
Less: Withdrawals 11,262.58
Partners' Capital, Ending Php 643,102.99 Php

SHARE IN NET INCOME/LOSS

Total
Net Income -Php 75,471.74
Less: Salary Allowance
General Manager 102,000.00
Operating Manager 90,000.00
Sales Manager 90,000.00
Treasurer 90,000.00
Quality Control Manager 90,000.00
Accountant 90,000.00
Net Income after Salary Allowance - Php 627,471.74
Divided By: Equal sharing
Share in Net Income/Loss Php

SHARE IN NET INCOME/LOSS

Total
Net Income Php 777,923.71
Less: Salary Allowance
 General Manager 114,000.00
Operating Manager 102,000.00
Sales Manager 102,000.00
Treasurer 102,000.00
Quality Control Manager 102,000.00
Accountant 102,000.00
Net Income after Salary Allowance Php 153,923.71
Divided By: Equal sharing
Share in Net Income/Loss Php

SHARE IN NET INCOME/LOSS

Total
Net Income Php 814,905.72
Less: Salary Allowance
General Manager 126,000.00
Operating Manager 114,000.00
Sales Manager 114,000.00
Treasurer 114,000.00
Quality Control Manager 114,000.00
Accountant 114,000.00
Net Income after Salary Allowance Php 118,905.72
Divided By: Equal sharing
Share in Net Income/Loss Php

SHARE IN NET INCOME/LOSS

Total
Net Income Php 862,048.14
Less: Salary Allowance
General Manager 138,000.00
Operating Manager 126,000.00
Sales Manager 126,000.00
Treasurer 126,000.00
Quality Control Manager 126,000.00
Accountant 126,000.00
Php
Net Income after Salary Allowance Php 94,048.14
Divided By: Equal sharing
Share in Net Income/Loss Php

SHARE IN NET INCOME/LOSS

Total
Net Income Php 901,006.49
Less: Salary Allowance
General Manager 150,000.00
Operating Manager 138,000.00
Sales Manager 138,000.00
Treasurer 138,000.00
Quality Control Manager 138,000.00
Accountant 138,000.00
Net Income after Salary Allowance Php 61,006.49
Divided By: Equal sharing
Share in Net Income/Loss Php
 EVERGRAIN SORGHUM
Statement of Partner's Equity
r The Fiscal Year Ended July 31, Year 1-5
YEAR 2 YEAR 3 YEAR 4 YEAR 5
Php 564,528.26 Php 1,264,659.60 Php 1,998,074.75 Php 2,773,918.07
- - - -
777,923.71 814,905.72 862,048.14 901,006.49
77,792.37 81,490.57 86,204.81 90,100.65 Php
Php 1,264,659.60Php 1,998,074.75Php 2,773,918.07 Php 3,584,823.92

YEAR 1
Anselmo, Capital Callanta, Capital Distor, Capital Gabica, Capital
Php - Php - Php - Php - Php
80,000.00 80,000.00 80,000.00 80,000.00
- 78,433.97 11,566.03 11,566.03 - 78,433.97
- - - -
Php 1,566.03 Php 91,566.03 Php 91,566.03 Php 1,566.03 Php

YEAR 2
Anselmo, Capital Callanta, Capital Distor, Capital Gabica, Capital
Php 1,566.03 Php 91,566.03 Php 91,566.03 Php 1,566.03 Php
- - - -
19,240.46 121,240.46 121,240.46 19,240.46
9,724.05 9,724.05 9,724.05 9,724.05
Php 11,082.45 Php 203,082.45 Php 203,082.45 Php 11,082.45 Php

YEAR 3
Anselmo, Capital Callanta, Capital Distor, Capital Gabica, Capital
Php 11,082.45 Php 203,082.45 Php 203,082.45 Php 11,082.45 Php
- - - -
14,863.22 128,863.22 128,863.22 14,863.22
10,186.32 10,186.32 10,186.32 10,186.32
Php 15,759.34 Php 321,759.34 Php 321,759.34 Php 15,759.34 Php
 YEAR 4
Anselmo, Capital Callanta, Capital Distor, Capital Gabica, Capital
Php 15,759.34 Php 321,759.34 Php 321,759.34 Php 15,759.34 Php
- - - -
11,756.02 137,756.02 137,756.02 11,756.02
10,775.60 10,775.60 10,775.60 10,775.60
Php 16,739.76 Php 448,739.76 Php 448,739.76 Php 16,739.76 Php

YEAR 5
Anselmo, Capital Callanta, Capital Distor, Capital Gabica, Capital
Php 16,739.76 Php 448,739.76 Php 448,739.76 Php 16,739.76 Php
- - - -
7,625.81 145,625.81 145,625.81 7,625.81
11,262.58 11,262.58 11,262.58 11,262.58
Php 13,102.99 Php 583,102.99 Php 583,102.99 Php 13,102.99 Php

NOTE 21: SHARE IN NET INCOME/LOSS

YEAR 1
Abril, Capital Anselmo, Capital Callanta, Capital Distor, Capital

102,000.00

90,000.00
90,000.00

- 78,433.97 - 78,433.97 - 78,433.97 - 78,433.97

Php 23,566.03 -Php 78,433.97 Php 11,566.03 Php 11,566.03 Php

YEAR 2
Abril, Capital Anselmo, Capital Callanta, Capital Distor, Capital
 114,000.00

102,000.00
102,000.00

19,240.46 19,240.46 19,240.46 19,240.46

Php 133,240.46 Php 19,240.46 Php 121,240.46 Php 121,240.46 Php

YEAR 3
Abril, Capital Anselmo, Capital Callanta, Capital Distor, Capital

126,000.00

114,000.00
114,000.00

14,863.22 14,863.22 14,863.22 14,863.22

Php 140,863.22 Php 14,863.22 Php 128,863.22 Php 128,863.22 Php

YEAR 4
Abril, Capital Anselmo, Capital Callanta, Capital Distor, Capital

138,000.00

126,000.00
126,000.00
 11,756.02 11,756.02 11,756.02 11,756.02
Php 149,756.02 Php 11,756.02 Php 137,756.02 Php 137,756.02 Php

YEAR 5
Abril, Capital Anselmo, Capital Callanta, Capital Distor, Capital

150,000.00

138,000.00
138,000.00

7,625.81 7,625.81 7,625.81 7,625.81

Php 157,625.81 Php 7,625.81 Php 145,625.81 Php 145,625.81 Php
 *Based on computation of initial investment

500.00

Php Php

Parlan, Capital Soriano, Capital Toralba, Capital

Php - Php - Php -
80,000.00 80,000.00 80,000.00
11,566.03 11,566.03 11,566.03
- - -
Php 91,566.03 Php 91,566.03 Php 91,566.03

Parlan, Capital Soriano, Capital Toralba, Capital

Php 91,566.03 Php 91,566.03 Php 91,566.03
- - -
121,240.46 121,240.46 121,240.46
9,724.05 9,724.05 9,724.05
Php 203,082.45 Php 203,082.45 Php 203,082.45

Parlan, Capital Soriano, Capital Toralba, Capital

Php 203,082.45 Php 203,082.45 Php 203,082.45
- - -
128,863.22 128,863.22 128,863.22
10,186.32 10,186.32 10,186.32
Php 321,759.34 Php 321,759.34 Php 321,759.34
 Parlan, Capital Soriano, Capital Toralba, Capital
Php 321,759.34 Php 321,759.34 Php 321,759.34
- - -
137,756.02 137,756.02 137,756.02
10,775.60 10,775.60 10,775.60
Php 448,739.76 Php 448,739.76 Php 448,739.76

Parlan, Capital Soriano, Capital Toralba, Capital

Php 448,739.76 Php 448,739.76 Php 448,739.76
- - -
145,625.81 145,625.81 145,625.81
11,262.58 11,262.58 11,262.58
Php 583,102.99 Php 583,102.99 Php 583,102.99

1
Gabica, Capital Parlan, Capital Soriano, Capital Toralba, Capital

90,000.00

90,000.00
90,000.00

- 78,433.97 - 78,433.97 - 78,433.97 - 78,433.97

-Php 78,433.97 Php 11,566.03 Php 11,566.03 Php 11,566.03

2
Gabica, Capital Parlan, Capital Soriano, Capital Toralba, Capital
 102,000.00

102,000.00
102,000.00

19,240.46 19,240.46 19,240.46 19,240.46

Php 19,240.46 Php 121,240.46 Php 121,240.46 Php 121,240.46

3
Gabica, Capital Parlan, Capital Soriano, Capital Toralba, Capital

114,000.00

114,000.00
114,000.00

14,863.22 14,863.22 14,863.22 14,863.22

Php 14,863.22 Php 128,863.22 Php 128,863.22 Php 128,863.22

4
Gabica, Capital Parlan, Capital Soriano, Capital Toralba, Capital

126,000.00

126,000.00
126,000.00
 11,756.02 11,756.02 11,756.02 11,756.02
Php 11,756.02 Php 137,756.02 Php 137,756.02 Php 137,756.02

5
Gabica, Capital Parlan, Capital Soriano, Capital Toralba, Capital

138,000.00

138,000.00
138,000.00

7,625.81 7,625.81 7,625.81 7,625.81

Php 7,625.81 Php 145,625.81 Php 145,625.81 Php 145,625.81
 EVERGRAIN SORGHUM
Statement of Cash Flow
For The Fiscal Year Ended July 3
YEAR 1
Operating Activities
Net Income - Php 75,471.74 Php
Increase/Decrease in Inventory - 4,564.17
Increase in SSS payables 1,560.00
Increase in PAGIBIG payables 400.00
Increase in PhilHealth payables 550.00
Increase in other percentage taxes 18,733.50
Increase in Utilities payable 1,348.63
Depreciation expense - Land Improvement 14,800.00
Depreciation expense - Storage Area 7,201.90
Depreciation expense - Office Cabinet 1,884.00
Depreciation expense - Weighing Scale 6,100.00
Depreciation expense - Fire Extinguisher 824.00
Depreciation expense - Stand Fan 446.80
Depreciation expense - Table 365.80
Depreciation expense - Chairs 336.00
Depreciation expense - Laptop 3,699.80
Depreciation expense - Printer 1,009.80
Depreciation expense - L300 Truck 18,500.00
Depreciation expense - Water Pump 2,400.00
Depreciation expense - Agricultural Hose Pipe 2,341.80
Net cash provided(used) by operating activities 2,466.12
Investing Activities
Purchase of plant expansion fund 160,000.00
Purchase of water pump 12,000.00
Purchase of agricultural hose pipe 11,709.00
Purchase of land improvement 74,000.00
Purchasing of storage area 72,019.00
Purchase of office cabinet 9,420.00
Purchase of weighing scale 30,500.00
Purchase of fire extinguisher 4,120.00
 Purchase of stand fan 2,234.00
Purchase of table 1,829.00
Purchase of chairs 1,680.00
Purchase of laptop 18,499.00
Purchase of printer 5,049.00
Purchase of L300 Truck 185,000.00
Net cash provided(used) by investing activities 588,059.00
Financing Activities
Investments by Owners 640,000.00
Withdrawals by Owners -
Net cash provided(used) by financing activities 640,000.00
Net Increase in Cash 54,407.12
Add: Beginning balance of cash -
Ending balance of cash Php 54,407.12 Php
VERGRAIN SORGHUM
atement of Cash Flows
cal Year Ended July 31, Year 1-5
YEAR 2 YEAR 3 YEAR 4 YEAR 5

Php 777,923.71 Php 814,905.72 Php 862,048.14 Php 901,006.49

- 22,595.06 - 26,946.54 - 26,566.36 - 29,781.77
- - - -
- - - -
- - - -
27,335.02 1,750.60 1,817.13 1,886.18
7.27 7.55 7.83 8.13
14,800.00 14,800.00 14,800.00 14,800.00
7,201.90 7,201.90 7,201.90 7,201.90
1,884.00 1,884.00 1,884.00 1,884.00
6,100.00 6,100.00 6,100.00 6,100.00
824.00 824.00 824.00 824.00
446.80 446.80 446.80 446.80
365.80 365.80 365.80 365.80
336.00 336.00 336.00 336.00
3,699.80 3,699.80 3,699.80 3,699.80
1,009.80 1,009.80 1,009.80 1,009.80
18,500.00 18,500.00 18,500.00 18,500.00
2,400.00 2,400.00 2,400.00 2,400.00
2,341.80 2,341.80 2,341.80 2,341.80
842,580.83 849,627.23 897,216.63 933,028.92

720,000.00 800,000.00 840,000.00 880,000.00

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
 - - - -
- - - -
- - - -
- - - -
- - - -
- - - -
720,000.00 800,000.00 840,000.00 880,000.00

- - - -
77,792.37 81,490.57 86,204.81 90,100.65
- 77,792.37 - 81,490.57 - 86,204.81 - 90,100.65
44,788.46 - 31,863.34 - 28,988.18 - 37,071.72
54,407.12 99,195.59 67,332.25 38,344.07
Php 99,195.59 Php 67,332.25 Php 38,344.07 Php 1,272.34
 YEAR 1

Current Assets
Cash
Inventory
Total Current Assets
Non-current Assets
Plant Expansion Fund
Water Pump Php 12,000.00
Accumulated Depreciation-WP 2,400.00
Agricultural Hose Pipe 11,709.00
Accumulated Depreciation-AHP 2,341.80
Land Improvement 74,000.00
Accumulated Depreciation-LI 14,800.00
Storage Area 72,019.00
Accumulated Depreciation-SA 7,201.90
Office Cabinet 9,420.00
Accumulated Depreciation-OC 1,884.00
Weighing Scale 30,500.00
Accumulated Depreciation-WS 6,100.00
Fire Extinguisher 4,120.00
Accumulated Depreciation-FE 824.00
Stand Fan 2,234.00
Accumulated Depreciation-SF 446.80
Table 1,829.00
Accumulated Depreciation-Table 365.80
Chairs 1,680.00
Accumulated Depreciation-Chairs 336.00
 Laptop 18,499.00
Accumulated Depreciation-Laptop 3,699.80
Printer 5,049.00
Accumulated Depreciation-Printer 1,009.80
L300 Truck 185,000.00
Accumulated Depreciation-L300 18,500.00
Total Non-current assets
TOTAL ASSETS

SSS payables
PAGIBIG payables
PhilHealth payables
Utilities payable
Other percentage taxes
Total Liabilities

Abril, Capital
Anselmo, Capital
Callanta, Capital
Distor, Capital
Gabica, Capital
Parlan, Capital
Soriano, Capital
Toralba, Capital
Total Partners' Equity
TOTAL LIABILITIES AND PARTNERS' EQUITY
 EVERGRAIN SORGHUM
Statement of Financial Position
For The Fiscal Year Ended July 31, Year 1
YEAR 1 YEAR 2
ASSETS

Php 54,407.12 Php 99,195.59

4,564.17 27,159.23
58,971.30 126,354.82

160,000.00 880,000.00
Php 12,000.00
9,600.00 4,800.00 7,200.00
11,709.00
9,367.20 4,683.60 7,025.40
74,000.00
59,200.00 29,600.00 44,400.00
72,019.00
64,817.10 14,403.80 57,615.20
9,420.00
7,536.00 3,768.00 5,652.00
30,500.00
24,400.00 12,200.00 18,300.00
4,120.00
3,296.00 1,648.00 2,472.00
2,234.00
1,787.20 893.60 1,340.40
1,829.00
1,463.20 731.60 1,097.40
1,680.00
1,344.00 672.00 1,008.00
 18,499.00
14,799.20 7,399.60 11,099.40
5,049.00
4,039.20 2,019.60 3,029.40
185,000.00
166,500.00 37,000.00 148,000.00
528,149.10 1,188,239.20
587,120.40 1,314,594.02

LIABILITIES
1,560.00 1,560.00
400.00 400.00
550.00 550.00
1,348.63 1,355.90
18,733.50 46,068.52
22,592.13 49,934.42

PARTNERS' EQUITY
103,566.03 227,082.45
1,566.03 11,082.45
91,566.03 203,082.45
91,566.03 203,082.45
1,566.03 11,082.45
91,566.03 203,082.45
91,566.03 203,082.45
91,566.03 203,082.45
564,528.26 1,264,659.60
Php 587,120.40 Php 1,314,594.02
- -
RGRAIN SORGHUM
nt of Financial Position
Year Ended July 31, Year 1-5
YEAR 3 YEAR 4
ASSETS

Php 67,332.25
54,105.77
121,438.02

1,680,000.00
Php 12,000.00 Php 12,000.00
7,200.00 4,800.00 9,600.00
11,709.00 11,709.00
7,025.40 4,683.60 9,367.20
74,000.00 74,000.00
44,400.00 29,600.00 59,200.00
72,019.00 72,019.00
21,605.70 50,413.30 28,807.60
9,420.00 9,420.00
5,652.00 3,768.00 7,536.00
30,500.00 30,500.00
18,300.00 12,200.00 24,400.00
4,120.00 4,120.00
2,472.00 1,648.00 3,296.00
2,234.00 2,234.00
1,340.40 893.60 1,787.20
1,829.00 1,829.00
1,097.40 731.60 1,463.20
1,680.00 1,680.00
1,008.00 672.00 1,344.00
 18,499.00 18,499.00
11,099.40 7,399.60 14,799.20
5,049.00 5,049.00
3,029.40 2,019.60 4,039.20
185,000.00 185,000.00
55,500.00 129,500.00 74,000.00
1,928,329.30
2,049,767.32

LIABILITIES
1,560.00
400.00
550.00
1,363.45
47,819.12
51,692.57

ARTNERS' EQUITY
357,759.34
15,759.34
321,759.34
321,759.34
15,759.34
321,759.34
321,759.34
321,759.34
1,998,074.75
Php 2,049,767.32
-
-
YEAR 4 YEAR 5

Php 38,344.07 Php 1,272.34

80,672.13 110,453.91
119,016.20 111,726.25

2,520,000.00 3,400,000.00
Php 12,000.00
2,400.00 12,000.00 -
11,709.00
2,341.80 11,709.00 -
74,000.00
14,800.00 74,000.00 -
72,019.00
43,211.40 36,009.50 36,009.50
9,420.00
1,884.00 9,420.00 -
30,500.00
6,100.00 30,500.00 -
4,120.00
824.00 4,120.00 -
2,234.00
446.80 2,234.00 -
1,829.00
365.80 1,829.00 -
1,680.00
336.00 1,680.00 -
 18,499.00
3,699.80 18,499.00 -
5,049.00
1,009.80 5,049.00 -
185,000.00
111,000.00 92,500.00 92,500.00
2,708,419.40 3,528,509.50
2,827,435.60 3,640,235.75

1,560.00 1560
400.00 400
550.00 550
1,371.28 1,379.41
49,636.25 51,522.42
53,517.53 55,411.83

496,739.76 643,102.99
16,739.76 13,102.99
448,739.76 583,102.99
448,739.76 583,102.99
16,739.76 13,102.99
448,739.76 583,102.99
448,739.76 583,102.99
448,739.76 583,102.99
2,773,918.07 3,584,823.92
Php 2,827,435.60 Php 3,640,235.75
- -
RETURN ON EQUITY Year 1 Year 2 Year 3
Net Income - 75,471.74 777,923.71 814,905.72
Average equity 564,528.26 1,264,659.60 1,998,074.75
Return on Equity -13% 62% 41%

RETURN ON TOTAL ASSET Year 1 Year 2 Year 3

Net Income (Loss) - 75,471.74 777,923.71 814,905.72
Average Total Asset 587,120.40 1,314,594.02 2,049,767.32
Return on Total Asset -13% 59% 40%

NET PROFIT MARGIN Year 1 Year 2 Year 3

Net Income (Loss) - 75,471.74 777,923.71 814,905.72
Sales 624,450.00 1,535,617.20 1,593,970.65
Net Profit Margin -12% 51% 51%

TOTAL ASSET TURNOVER Year 1 Year 2 Year 3

Sales 624,450.00 1,535,617.20 1,593,970.65
Average Total Asset 587,120.40 1,314,594.02 2,049,767.32
Total Asset Turnover 106% 117% 78%

CURRENT RATIO Year 1 Year 2 Year 3

Current Asset 58,971.30 126,354.82 121,438.02
Current Liabilities 22,592.13 49,934.42 51,692.57
Current Ratio 261% 253% 235%

DEBT-TO-EQUITY RATIO Year 1 Year 2 Year 3

Total Liabilities 22,592.13 49,934.42 51,692.57
Total Partners' Equity 564,528.26 1,264,659.60 1,998,074.75
Debt-to-Equity Ratio 4.00% 3.95% 2.59%

Payback Period
Investment Cash Inflow/ Outflow
Year 1 Year 2 Year 3
- 640,000.00 - 20,303.64 833,091.81 870,073.82
Remaining Recoverable - 660,303.64 172,788.17 -
Payback Period 1.80
 INTERNAL RATE OF RETURN
Cash Inflow
Investment Year 1 Year 2 Year 3
- 640,000.00 - 20,303.64 833,091.81 870,073.82
IRR 69.154%

NET PRESENT VALUE

Year 1 Year 2 Year 3
Investment - 640,000.00
Discount Rate 15%
Net Income - 75,471.74 777,923.71 814,905.72
Depreciation Expense 55,168.10 55,168.10 55,168.10
Cash Inflow - 20,303.64 833,091.81 870,073.82
NPV 1,544,178.54

BREAKEVEN Year 1 Year 2 Year 3

Selling Price per unit (25kg) 375.00 389.25 404.04
Variable Cost per unit (25kg) 90.51 47.69 49.50
Contribution margin/unit (25kg) 284.49 341.56 354.54
Selling Price per unit (50kg) 650.00 674.70 700.34
Variable Cost per unit (50kg) 181.01 95.38 99.00
Contribution margin/unit (50kg) 468.99 579.32 601.34
Fixed Costs 394,186.50 413,501.24 422,954.45
Sales Mix (25kg) 0.46 0.44 0.44
Sales Mix (50kg) 0.54 0.56 0.56
Weighted CM/unit (25kg) 131.30 149.95 155.65
Weighted CM/unit (50kg) 252.53 324.99 337.34
Total Weighted CM/unit 383.84 474.94 492.99
BREAKEVEN IN UNITS (25kg) 473.98 382.23 376.66
BREAKEVEN IN UNITS (50kg) 552.98 488.41 481.28
BREAKEVEN IN PESO (25kg) 177,744.12 148,783.80 152,185.20
BREAKEVEN IN PESO (50kg) 359,438.11 329,528.56 337,062.03

VARIABLE COSTS Year 1 Year 2 Year 3

Direct Materials 13,488.00 33,261.67 34,525.62
Variable Overhead 120,240.00 124,809.12 129,551.87
Utilities Expense 11,839.51 12,289.41 12,756.41
Other Percentage Taxes 18,733.50 46,068.52 47,819.12
Miscellaneous Expense 3,597.00 3,608.09 3,745.20
 TOTAL VARIABLE COSTS 164,301.01 216,428.72 224,653.01

FIXED COSTS Year 1 Year 2 Year 3

Land Rent 120,000.00 120,000.00 120,000.00
Land Preparation 10,800.00 10,800.00 10,800.00
Furrowing 4,400.00 4,400.00 4,400.00
Business permits 4,240.00 500.00 1,500.00
Caretakers' salary expense 137,880.00 144,264.00 150,890.59
Employee benefit expense 30,120.00 30,120.00 30,120.00
13th Month Pay 11,490.00 12,022.00 12,574.22
Office supplies expense 1,678.00 902.02 936.30
Depreciation expense-Land Improvement 14,800.00 14,800.00 14,800.00
Depreciation expense-Storage Area 7,201.90 7,201.90 7,201.90
Depreciation expense-Office Cabinet 1,884.00 1,884.00 1,884.00
Depreciation expense-Weighing Scale 6,100.00 6,100.00 6,100.00
Depreciation expense-Fire Extinguisher 824.00 824.00 824.00
Depreciation expense-Stand Fan 446.80 446.80 446.80
Depreciation expense-Table 365.80 365.80 365.80
Depreciation expense-Chairs 336.00 336.00 336.00
Marketing expense 23,600.00 23,600.00 23,600.00
Distribution Expense 15,720.00 32,634.72 33,874.84
Repair and maintenance expense 2,300.00 2,300.00 2,300.00
TOTAL FIXED COSTS 394,186.50 413,501.24 422,954.45
 Year 4 Year 5
862,048.14 901,006.49
2,773,918.07 3,584,823.92
31% 25%

Year 4 Year 5
862,048.14 901,006.49
2,827,435.60 3,640,235.75
30% 25%

Year 4 Year 5
862,048.14 901,006.49
1,654,541.54 1,717,414.12
52% 52%

Year 4 Year 5
1,654,541.54 1,717,414.12
2,827,435.60 3,640,235.75
59% 47%

Year 4 Year 5
119,016.20 111,726.25
53,517.53 55,411.83
222% 202%

Year 4 Year 5
53,517.53 55,411.83
2,773,918.07 3,584,823.92
1.93% 1.55%

ow/ Outflow
Year 4 Year 5
917,216.24 956,174.59
- -
1.80
h Inflow
Year 4 Year 5
917,216.24 956,174.59
.154%

*Landbank = 15% per annum, agriculture

Year 4 Year 5

862,048.14 901,006.49
55,168.10 55,168.10
917,216.24 956,174.59
4,178.54

Year 4 Year 5
419.40 435.33
51.38 53.33
368.01 382.00
726.95 754.58
102.76 106.67
624.19 647.91
430,728.87 440,836.73
0.44 0.44
0.56 0.56
161.57 167.71
350.15 363.46
511.72 531.17
369.54 364.36
472.19 465.58
154,982.55 158,619.50
343,257.65 351,312.83

Year 4 Year 5
35,837.59 37,199.42
134,474.84 139,584.88
13,241.15 13,744.32
49,636.25 51,522.42
3,887.51 4,035.24
233,189.83 242,051.04

Year 4 Year 5
120,000.00 120,000.00
10,800.00 10,800.00
4,400.00 4,400.00
500.00 1,500.00
157,768.99 164,908.78
30,120.00 30,120.00
13,147.42 13,742.40
971.88 1,008.81
14,800.00 14,800.00
7,201.90 7,201.90
1,884.00 1,884.00
6,100.00 6,100.00
824.00 824.00
446.80 446.80
365.80 365.80
336.00 336.00
23,600.00 23,600.00
35,162.08 36,498.24
2,300.00 2,300.00
430,728.87 440,836.73
 COST AND RETURN ANALYSIS
Per Hectare Cost
Direct Materials YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Seeds 1,500.00 3,892.50 4,040.42 4,193.95 4,353.32
Sacks 5,244.00 12,738.34 13,222.39 13,724.84 14,246.39
Total Direct Materials 6,744.00 16,630.84 17,262.81 17,918.79 18,599.71
Direct Labor
Fertilizing 12,600.00 13,078.80 13,575.79 14,091.67 14,627.16
Insecticide 6,300.00 6,539.40 8,484.87 4,697.22 6,539.40
Watering 9,450.00 9,809.10 10,181.97 10,568.88 10,970.37
Drying 4,200.00 4,359.60 4,525.26 4,697.22 4,875.72
Harvesting 26,250.00 27,247.50 28,282.91 29,357.66 30,473.25
Total Direct Labor 58,800.00 61,034.40 65,050.81 63,412.66 67,485.89
Variable Overhead
Fertilizers 60,120.00 62,404.56 64,775.93 67,237.42 69,792.44
Total Variable Overhead 60,120.00 62,404.56 64,775.93 67,237.42 69,792.44
Fixed Overhead
Land Rent 120,000.00 120,000.00 120,000.00 120,000.00 120,000.00
Land Preparation 10,800.00 10,800.00 10,800.00 10,800.00 10,800.00
Furrowing 4,400.00 4,400.00 4,400.00 4,400.00 4,400.00
Water Pump 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
Agricultural Hose Pipe 2,341.80 2,341.80 2,341.80 2,341.80 2,341.80
Total Fixed Overhead 139,941.80 139,941.80 139,941.80 139,941.80 139,941.80
Total Costs 265,605.80 280,011.60 287,031.35 288,510.67 295,819.84

Quantity Sold (Sacks) YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

25 kilograms 414 936 936 936 936
50 kilograms 242 598 598 598 598
Price
25 kilograms 375.00 389.25 404.04 419.40 435.33
50 kilograms 650.00 674.70 700.34 726.95 754.58
Total Sales 312,550.00 767,808.60 796,985.33 827,270.77 858,707.06
Total Costs 265,605.80 280,011.60 287,031.35 288,510.67 295,819.84
Profit Margin 46,944.20 487,797.00 509,953.98 538,760.10 562,887.22
0.15 0.64 0.64 0.65 0.66
position days TOTAL QUANTITY DEMAN

managers 8:00 - 5:00 mon-sat

Farmers 8:00 - 5:00
caretaker1 8:30 - 5:30 mon-sat
caretaker2 8:30 - 5:30 tues-sun LINGAYEN
Vincent & Paul Tan Rice and Corn Agri-Supply
JYU Rice and Feed Supply
Castro Poultry Supply
Total
MALASIQUI
Aurie's Farm Supply
Laz Vera Poultry
Mendoza Agri-Supply
Total
MANGALDAN
Narvas Poultry Supply
LS Visperas Agricultural Poultry
Lichauco Agricultural and Poultry Supply
Total
SAN CARLOS
Dela Cruz Poultry Supply
J. Sayson Agriculture and Poultry Supply
RJS Poultry Supply
Total
SAN FABIAN
Caballero Agricultural Supply
Aquino-Orfinada Poultry Supply
Pagsolingan Agricultural and Farm Supply
Total
STA. BARBARA
Nepomuceno Agricultural Supply
Ran Agricultural Supply
Torio Agricultural Supply
Total

Weekly Demand
AL QUANTITY DEMANDED PER YEAR

Quantity Total Quantity Total Quantity

Demanded Frequency Terms of Demanded Demanded
of buying payment
25 kg 50 kg 25 Kilograms 50 Kilograms

1 1 WEEKLY Cash 52 52
1 1 WEEKLY Cash 52 52
2 1 WEEKLY Cash 104 52
4 3 208 156

2 1 WEEKLY Cash 104 52

2 1 WEEKLY Cash 104 52
2 1 WEEKLY Cash 104 52
6 3 312 156

3 1 WEEKLY Cash 156 52

1 0 WEEKLY Cash 52 0
1 1 WEEKLY Cash 52 52
5 2 260 104

2 2 WEEKLY Cash 104 104

2 1 WEEKLY Cash 104 52
2 2 WEEKLY Cash 104 104
6 5 312 260

1 1 WEEKLY Cash 52 52
2 1 WEEKLY Cash 104 52
3 1 WEEKLY Cash 156 52
6 3 312 156

3 2 WEEKLY Cash 156 104

3 2 WEEKLY Cash 156 104
3 3 WEEKLY Cash 156 156
9 7 468 364

36 23 Yearly Demand 1,872 1,196

 YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
13,488.00 33,261.67 34,525.62 35,837.59 37,199.42
114,450.00 118,799.10 126,707.41 123,302.15 131,315.00
120,240.00 124,809.12 129,551.87 134,474.84 139,584.88

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

TOTAL VARIABLE COSTS 248,178.00 276,869.89 290,784.90 293,614.58 308,099.29
TOTAL FIXED COSTS 139,941.80 139,941.80 139,941.80 139,941.80 139,941.80
TOTAL COSTS 388,119.80 416,811.69 430,726.70 433,556.38 448,041.09
Total Production 45,383.70 113,459.25 113,459.25 113,459.25 113,459.25
UNIT COST PER KILOGRAM 8.55 3.67 3.80 3.82 3.95

ASSETS

Php
120,000.00 120000
2000
Php
2,000.00 5500
Php
5,500.00 34000
Php
34,000.00 40000
Php
40,000.00 4125
Php
4,125.00 7900
Php
7,900.00 1200
Php
1,200.00 360
Php 360.00 16000
Php
16,000.00 7104
Php
7104.00 18000
Php
18,000.00 8000
Php
8,000.00 1050
Php
1,050.00 600
Php 600.00 180
 Php 180.00 1829
Php
1,829.00 1680
Php
1,680.00 2234
Php
2,234.00 185000
Php
185,000.00 9420
Php
9,420.000 30500
Php 30,500 4120
Php 4,120
496,682.00 500802 4120

PRICE PER SACK YEAR 1

25kg Php 400.00
50kg Php 700.00
 YEAR 1 YEAR 2
Sales 624,450.00 1,535,617.20
Cost of goods sold 383,555.63 394,216.63
GROSS PROFIT 240,894.37 1,141,400.57
Total Operating Expenses 259,309.60 289,044.64
Total Selling and Administrative Expenses 53,459.51 70,824.13
Total Miscellaneous Expense 3,597.00 3,608.09
TOTAL EXPENSES 316,366.11 363,476.86
NET INCOME(LOSS) - 75,471.74 777,923.71
Name Type Total Value CARETAKERS' SALARY EXPENSE
Abril, Aljon G. Cash Php 80,000 CARETAKERS' SALARY PER MONTH
Anselmo, Nicole Cash Php 80,000 x # of caretakers
Callanta, Mariel T. Cash Php 80,000 x 12 months
Distor, Arah Jean M. Cash Php 80,000 TOTAL
Gabica, Judelyn Y. Cash Php 80,000 Less: Employee Benefits
Parlan, Richard Allan Cash Php 80,000 Total Caretakers' Salary Expense
Soriano, Diana Nicole M. Cash Php 80,000
Toralba, Monica V. Cash Php 80,000 MARKETING EXPENSE
Laptop Depreciation
Printer Depreciation
Truck L300 Depreciation (50%)
Business card
Expo Registration
Bulb Light (2pcs x Php250)
Wire (50m x Php26)
Booth Rental (7days x Php1,500)
Tarpaulin
Booth Setup & Accessories with Marketing Ma
TOTAL
 Php 10,000.00
2
12
Php 240,000.00
3,170.00
Php 236,830.00

COST
Php 3,699.80
Php 1,009.80
Php 9,250.00
Php 400.00
Php 3,000.00
Php 500.00
Php 1,300.00
Php 10,500.00
Php 220.00
Php 3,000.00
Php 32,879.60