Major Financial Assumptions

The TOFU CORNER’s initial investment is Php 50,000.00 acquired through the contributions of the partners.
Annual demand is based on the projections of the entity.
Cost of Good sold is assumed to increase at a constant rate equivalent to inflation rate.
Raw materials are purchased on account and paid every beginning of next month
The entity does not maintain raw material and work-in-progress inventory.
The entity decided to maintain 5% of inventory every year end.
Store Supplies will be consumed 80% every month and will be replenished to 100% beginning next month
Kitchen Supplies will be consumed fully every month.
Utilities Expense will increase by 2% every year.
Property Plant and Equipment are depreciated using straight line method.
Medicine and Advertising Supplies will be consumed fully every month and replenished to 100% beginning next month, and will increase by 1% every year.
Maintenance Supply consumed fully every month and replenished to 100% beginning next month
 Start Up Cost
Particulars Note Total Amount
Prepaid Supplies ₱ 8,598.50
Property Plant and Equipment ₱ 19,085.94
Permits and Licenses ₱ 4,360.00
Other expense ₱ 1,543.00
Total ₱ 33,587.44
 Capital Financing
Name of Partners Amount Contributed

Andan, Nauriane Darielle ₱6,250.00

Apolonio, Laiza Mae R. ₱6,250.00
Furio, Jhelo V. ₱6,250.00
Orejola, Jonis P. ₱6,250.00
Prado, Rodelina M. ₱6,250.00
Putungan, Alvilyn A. ₱6,250.00
Tacut, Stephany Nicole F. ₱6,250.00
Vargas, Irish Mae D. ₱6,250.00
Total Amount ₱50,000.00
 Tofu Corner General Partnership
Statement of Comprehensive Income
For the year ended December 31, 2022-2026

Note 2022 2023

Net Sales 1 ₱ 1,325,855.83
Less: Cost of Good Sold 2 ₱ 892,703.60
Gross Profit ₱ 433,152.23
Operating Expenses
General Administrative Expenses
Depreciation Expense 3 ₱ 3,779.53 ₱ 3,779.53
Legal Expense 4 ₱ 4,360.00 ₱ 1,030.00
Utilities Expense 5 ₱ 49,890.60 ₱ 50,888.41
Pre- Operating Expense ₱ 500.00
Medicine Supplies Expense 6 ₱ 4,929.00 ₱ 4,978.29
Kitchen Supplies Expense 7 ₱ 996.00 ₱ 996.00
Maintenance Supplies Expense 8 ₱ 3,405.00 ₱ 3,405.00
Store Supplies Expense 9 ₱ 18,768.00 ₱ 18,768.00
Other Expense 10 ₱ 1,543.00 -
Selling and Marketing Expense
Advertising Expense 11 ₱ 5,866.00 ₱ 94,037.13 ₱ 5,924.66
EBIT ₱ 339,115.10
Income Tax (30%) ₱ 101,734.53
Net Income ₱ 237,380.57
 ofu Corner General Partnership
tement of Comprehensive Income
year ended December 31, 2022-2026

2023 2024 2025 2026

₱ 1,326,953.83 ₱ 1,371,781.50 ₱ 1,371,421.50 ₱ 1,416,421.50
₱ 970,370.05 ₱ 1,043,454.82 ₱ 1,092,796.71 ₱ 1,175,100.25
₱ 356,583.77 ₱ 328,326.68 ₱ 278,624.79 ₱ 241,321.25

₱ 3,779.53 ₱ 3,779.53 ₱ 3,780

₱ 1,030.00 ₱ 1,030.00 ₱ 1,030
₱ 51,906.18 ₱ 52,944.30 ₱ 54,003

₱ 5,028.07 ₱ 5,078.35 ₱ 5,129

₱ 996.00 ₱ 996.00 ₱ 996
₱ 3,405.00 ₱ 3,405.00 ₱ 3,405
₱ 18,768.00 ₱ 18,768.00 ₱ 18,768
- - -

₱ 89,769.89 ₱ 5,983.91 ₱ 90,896.69 ₱ 6,043.75 ₱ 92,044.93 ₱ 6,104 ₱ 93,215.04

₱ 266,813.88 ₱ 237,429.99 ₱ 186,579.86 ₱ 148,106.21
₱ 80,044.16 ₱ 71,229.00 ₱ 55,973.96
₱ 186,769.72 ₱ 166,200.99 ₱ 130,605.90 ₱ 148,106.21
 Tofu Corner General Partnership
Statement of Financial Position
As of December 2022 - 2026
ASSETS NOTE 2022 2023 2024 2025 2026
CURRENT ASSETS
Cash 298705.09 492688.36 665218.82 801395.14 956201.51
Inventory 12 46984.40 46027.47 49976.78 52149.69 56248.15
Prepaid Supplies 13 4692.00 4692.00 4692.00 4692.00 4692.00
Total Current Assets 350381.49 543407.83 719887.60 858236.83 1017141.66

NON-CURRENT ASSETS
Property, Plant and Equipment, Net 14 15306.41 11526.88 7747.35 3967.82 188.29
Total Non-Current Assets 15306.41 11526.88 7747.35 3967.82 188.29
TOTAL ASSETS 365687.90 554934.71 727634.95 862204.64 1017329.95

LIABILITIES AND PARTNER'S EQUITY

CURRENT LIABILITIES
Accounts Payable 15 78307.33 80784.43 87283.68 91247.47 98266.56
Total Current Liabilities 78307.33 80784.43 87283.68 91247.47 98266.56
TOTAL LIABILITIES 78307.33 80784.43 87283.68 91247.47 98266.56

PARTNER'S EQUITY
Andan, Capital 33548.77 55027.28 74140.40 89160.08 106192.29
Apolonio, Capital 43043.99 71993.29 97754.45 117998.36 140954.82
Furio, Capital 35922.57 59268.79 80043.91 96369.65 114882.92
Orejola, Capital 35922.57 59268.79 80043.91 96369.65 114882.92
Prado, Capital 38296.38 63510.29 85947.42 103579.22 123573.56
Putungan, Capital 33548.77 55027.28 74140.40 89160.08 106192.29
Tacut, Capital 33548.77 55027.28 74140.40 89160.08 106192.29
Vargas, Capital 33548.77 55027.28 74140.40 89160.08 106192.29
Total Partner's Equity 287380.57 474150.28 640351.27 770957.18 919063.39
TOTAL LIABILITIES AND PARTNER'S EQUITY 365687.90 554934.71 727634.95 862204.64 1017329.95
 Tofu Corner General Partnership
Projected Statement of Cash Flows
For the Year Ended December 31, 2022-2026

Operating Activities 2022 2023 2024 2025 2026

Net Income 237,380.57 186,769.72 166,200.99 130,605.90 148,106.21
Add: Depreciation Expense 3,779.53 3,779.53 3,779.53 3,779.53 3,779.53
(Increase) / Decrease in Inventory -46,984.40 956.93 -3,949.31 -2,172.91 -4,098.46
(Increase) / Decrease in Prepaid Supplies -4,692.00 0.00 0.00 0.00 0.00
Increase / (Decrease) in Accounts Payable 78,307.33 2,477.09 6,499.25 3,963.79 7,019.09
Cash Flow from Operating Activities 267,791.03 193,983.27 172,530.46 136,176.31 154,806.37

Investing Activities
Acquisition of PPE -19,085.94 0.00 0.00 0.00 0.00
Cash Flow from Investing Activities -19,085.94 0.00 0.00 0.00 0.00

Financing Activities
Proceeds from Capital Contributed 50,000.00 0.00 0.00 0.00 0.00
Cash Flow from Financing Activities 50,000.00 0.00 0.00 0.00 0.00

Net Increase / (Decrease) in cash during the year 298,705.09 193,983.27 172,530.46 136,176.31 154,806.37
Cash, Beginning Balance 0.00 298,705.09 492,688.36 665,218.82 801,395.14
Cash, Ending Balance 298,705.09 492,688.36 665,218.82 801,395.14 956,201.51
 TOFU CORNER GENERAL PARTNERSHIP
Projected Owner's Capital Statement
As of December 31, 2022 - 2026
2022 2023 2024 2025 2026
Andan Capital, Beginning 6,250.00 33,548.77 55,027.28 74,140.40 89,160.08
Add: Net Income 27,298.77 21,478.52 19,113.11 15,019.68 17,032.21
Add: Additional Investment 0 0 0 0 0
Total 33,548.77 55,027.28 74,140.40 89,160.08 106,192.29
Less: Withdrawal 0 0 0 0 0
Andan Capital, Ending 33,548.77 55,027.28 74,140.40 89,160.08 106,192.29

Apolonio Capital, Beginning 6,250.00 43,043.99 71,993.29 97,754.45 117,998.36

Add: Net Income 36,793.99 28,949.31 25,761.15 20,243.91 22,956.46
Add: Additional Investment 0 0 0 0 0
Total 43,043.99 71,993.29 97,754.45 117,998.36 140,954.82
Less: Withdrawal 0 0 0 0 0
Apolonio Capital, Ending 43,043.99 71,993.29 97,754.45 117,998.36 140,954.82

Furio Capital, Beginning 6,250.00 35,922.57 59,268.79 80,043.91 96,369.65

Add: Net Income 29,672.57 23,346.21 20,775.12 16,325.74 18,513.28
Add: Additional Investment 0 0 0 0 0
Total 35,922.57 59,268.79 80,043.91 96,369.65 114,882.92
Less: Withdrawal 0 0 0 0 0
Furio Capital, Ending 35,922.57 59,268.79 80,043.91 96,369.65 114,882.92

Orejola Capital, Beginning 6,250.00 35,922.57 59,268.79 80,043.91 96,369.65

Add: Net Income 29,672.57 23,346.21 20,775.12 16,325.74 18,513.28
Add: Additional Investment 0 0 0 0 0
Total 35,922.57 59,268.79 80,043.91 96,369.65 114,882.92
Less: Withdrawal 0 0 0 0 0
Orejola Capital, Ending 35,922.57 59,268.79 80,043.91 96,369.65 114,882.92
Prado Capital, Beginning 6,250.00 38,296.38 63,510.29 85,947.42 103,579.22
Add: Net Income 32,046.38 25,213.91 22,437.13 17,631.80 19,994.34
Add: Additional Investment 0 0 0 0 0
Total 38,296.38 63,510.29 85,947.42 103,579.22 123,573.56
Less: Withdrawal 0 0 0 0 0
Prado Capital, Ending 38,296.38 63,510.29 85,947.42 103,579.22 123,573.56

Putungan Capital, Beginning 6,250.00 33,548.77 55,027.28 74,140.40 89,160.08

Add: Net Income 27,298.77 21,478.52 19,113.11 15,019.68 17,032.21
Add: Additional Investment 0 0 0 0 0
Total 33,548.77 55,027.28 74,140.40 89,160.08 106,192.29
Less: Withdrawal 0 0 0 0 0
Putungan Capital, Ending 33,548.77 55,027.28 74,140.40 89,160.08 106,192.29

Tacut Capital, Beginning 6,250.00 33,548.77 55,027.28 74,140.40 89,160.08

Add: Net Income 27,298.77 21,478.52 19,113.11 15,019.68 17,032.21
Add: Additional Investment 0 0 0 0 0
Total 33,548.77 55,027.28 74,140.40 89,160.08 106,192.29
Less: Withdrawal 0 0 0 0 0
Tacut Capital, Ending 33,548.77 55,027.28 74,140.40 89,160.08 106,192.29

Vargas Capital, Beginning 6,250.00 33,548.77 55,027.28 74,140.40 89,160.08

Add: Net Income 27,298.77 21,478.52 19,113.11 15,019.68 17,032.21
Add: Additional Investment 0 0 0 0 0
Total 33,548.77 55,027.28 74,140.40 89,160.08 106,192.29
Less: Withdrawal 0 0 0 0 0
Vargas Capital, Ending 33,548.77 55,027.28 74,140.40 89,160.08 106,192.29
 Note: Net Sales
Year Yearly Demand Gross Sales Sales Discount Net Sales
2022 16,920 ₱ 1,328,105.83 ₱ 2,250.00 ₱ 1,325,855.83
2023 17,280 ₱ 1,329,203.83 ₱ 2,250.00 ₱ 1,326,953.83
2024 17,640 ₱ 1,374,031.50 ₱ 2,250.00 ₱ 1,371,781.50
2025 18,000 ₱ 1,373,671.50 ₱ 2,250.00 ₱ 1,371,421.50
2026 18,360 ₱ 1,418,671.50 ₱ 2,250.00 ₱ 1,416,421.50

Tofu Siomai- Set 1

Year Yearly Demand Selling Price per Serving Sales per Product
2022 2,160 ₱ 35.00 ₱ 75,600.00
2023 2,160 ₱ 35.00 ₱ 75,600.00
2024 2,160 ₱ 35.00 ₱ 75,600.00
2025 2,520 ₱ 35.00 ₱ 88,200.00
2026 2,520 ₱ 35.00 ₱ 88,200.00

Tofu Siomai- Set 2

Year Yearly Demand Selling Price per Serving Sales per Product
2022 1,080 ₱ 79.05 ₱ 85,374.00
2023 1,440 ₱ 79.05 ₱ 113,832.00
2024 1,440 ₱ 79.05 ₱ 113,832.00
2025 1,440 ₱ 79.05 ₱ 113,832.00
2026 1,440 ₱ 79.05 ₱ 113,832.00

Tofu Shanghai- Set 1

Year Yearly Demand Selling Price per Serving Sales per Product
2022 2,160 ₱ 45.40 ₱ 98,064.00
2023 2,160 ₱ 45.40 ₱ 98,064.00
2024 2,160 ₱ 45.40 ₱ 98,064.00
2025 2,160 ₱ 45.40 ₱ 98,064.00
2026 2,160 ₱ 45.40 ₱ 98,064.00
 Tofu Shanghai- Set 2
Year Yearly Demand Selling Price per Serving Sales per Product
2022 1,080 ₱ 88.90 ₱ 96,013.20
2023 1,080 ₱ 88.90 ₱ 96,013.20
2024 1,440 ₱ 88.90 ₱ 128,017.60
2025 1,440 ₱ 88.90 ₱ 128,017.60
2026 1,440 ₱ 88.90 ₱ 128,017.60

Tofu Fries-Regular
Year Yearly Demand Selling Price per Serving Sales per Product
2022 1,800 ₱ 49.00 ₱ 88,200.00
2023 2,160 ₱ 49.00 ₱ 105,840.00
2024 2,160 ₱ 49.00 ₱ 105,840.00
2025 2,160 ₱ 49.00 ₱ 105,840.00
2026 2,160 ₱ 49.00 ₱ 105,840.00

Tofu Fries-Large
Year Yearly Demand Selling Price per Serving Sales per Product
2022 2,520 ₱ 89.00 ₱ 224,280.00
2023 2,520 ₱ 89.00 ₱ 224,280.00
2024 2,520 ₱ 89.00 ₱ 224,280.00
2025 2,880 ₱ 89.00 ₱ 256,320.00
2026 2,880 ₱ 89.00 ₱ 256,320.00

Tofu Fries-Jumbo
Year Yearly Demand Selling Price per Serving Sales per Product
2022 720 ₱ 129.00 ₱ 92,880.00
2023 720 ₱ 129.00 ₱ 92,880.00
2024 720 ₱ 129.00 ₱ 92,880.00
2025 720 ₱ 129.00 ₱ 92,880.00
2026 720 ₱ 129.00 ₱ 92,880.00
 Bundle 1
Year Yearly Demand Selling Price per Serving Sales per Product
2022 720 ₱ 75.40 ₱ 54,284.44
2023 720 ₱ 75.40 ₱ 54,284.44
2024 720 ₱ 75.40 ₱ 54,284.44
2025 720 ₱ 75.40 ₱ 54,284.44
2026 720 ₱ 75.40 ₱ 54,284.44

Bundle 2
Year Yearly Demand Selling Price per Serving Sales per Product
2022 720 ₱ 79.00 ₱ 56,880.00
2023 720 ₱ 79.00 ₱ 56,880.00
2024 720 ₱ 79.00 ₱ 56,880.00
2025 720 ₱ 79.00 ₱ 56,880.00
2026 720 ₱ 79.00 ₱ 56,880.00

Bundle 3
Year Yearly Demand Selling Price per Serving Sales per Product
2022 1,080 ₱ 89.38 ₱ 96,530.18
2023 1,080 ₱ 89.38 ₱ 96,530.18
2024 720 ₱ 89.38 ₱ 64,353.45
2025 720 ₱ 89.38 ₱ 64,353.45
2026 720 ₱ 89.38 ₱ 64,353.45

Bundle 4
Year Yearly Demand Selling Price per Serving Sales per Product
2022 2,880 ₱ 125.00 ₱ 360,000.00
2023 2,520 ₱ 125.00 ₱ 315,000.00
2024 2,880 ₱ 125.00 ₱ 360,000.00
2025 2,520 ₱ 125.00 ₱ 315,000.00
2026 2,880 ₱ 125.00 ₱ 360,000.00
 Sales Discount
Year Total Discount
2022 2250
2023 2250
2024 2250
2025 2250
2026 2250
 Note 2: Cost of Goods Sold
Year Annual Demand Total Cost of Good Sold
2022 16,920 ₱ 892,703.60
2023 17,280 ₱ 970,370.05
2024 17,640 ₱ 1,043,454.82
2025 18,000 ₱ 1,092,796.70
2026 18,360 ₱ 1,175,100.25

Tofu Siomai Set-1

Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 2,160 2,160 108
2023 108 2,160 2,268 103
2024 103 2,160 2,263 103
2025 103 2,520 2,623 121
2026 121 2,520 2,641 120

Tofu Siomai Set-2

Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 1,080 1,080 54
2023 54 1,440 1,494 69
2024 69 1,440 1,509 69
2025 69 1,440 1,509 69
2026 69 1,440 1,509 69

Tofu Shanghai Set-1

Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 2,160 2,160 108
2023 108 2,160 2,268 103
2024 103 2,160 2,263 103
2025 103 2,160 2,263 103
2026 103 2,160 2,263 103

Tofu Shanghai Set-2

Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 1,080 1,080 54
2023 54 1,080 1,134 51
2024 51 1,440 1,491 69
2025 69 1,440 1,509 69
2026 69 1,440 1,509 69

Tofu Fries-Regular
Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 1,800 1,800 90
 2023 90 2,160 2,250 104
2024 104 2,160 2,264 103
2025 103 2,160 2,263 103
2026 103 2,160 2,263 103

Tofu Fries-Large
Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 720 720 36
2023 36 720 756 34
2024 34 720 754 34
2025 34 720 754 34
2026 34 720 754 34

Tofu Fries-Jumbo
Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 2,520 2,520 126
2023 126 2,520 2,646 120
2024 120 2,520 2,640 120
2025 120 2,880 3,000 138
2026 138 2,880 3,018 137

Bundle 1
Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 720 720 36
2023 36 720 756 34
2024 34 720 754 34
2025 34 720 754 34
2026 34 720 754 34

Bundle 2
Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 720 720 36
2023 36 720 756 34
2024 34 720 754 34
2025 34 720 754 34
2026 34 720 754 34

Bundle 3
Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 1,080 1,080 54
2023 54 1,080 1,134 51
2024 51 720 771 33
2025 33 720 753 34
2026 34 720 754 34
 Bundle 4
Year Beginning Inventory Annual Demand Total Demand Ending Demand
2022 - 2,880 2,880 144
2023 144 2,520 2,664 119
2024 119 2,880 2,999 138
2025 138 2,520 2,658 119
2026 119 2,880 2,999 138

Note: Cost per serving is adjusted at a constant rate equivalent to the inflation rate (4%)
Goods Sold

i Set-1
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
2,052 ₱ 20.00 ₱ 41,040.00
2,165 ₱ 20.80 ₱ 44,953.92
2,160 ₱ 21.63 ₱ 46,633.92
2,502 ₱ 22.50 ₱ 56,199.49
2,521 ₱ 23.40 ₱ 58,873.16

ai Set-2
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
1,026 ₱ 45.00 ₱ 46,170.00
1,425 ₱ 46.80 ₱ 66,578.76
1,441 ₱ 48.67 ₱ 69,995.18
1,440 ₱ 50.62 ₱ 72,755.82
1,440 ₱ 52.64 ₱ 75,668.09

hai Set-1
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
2,052 ₱ 25.22 ₱ 51,756.00
2,165 ₱ 26.23 ₱ 56,691.89
2,160 ₱ 27.28 ₱ 58,810.55
2,160 ₱ 28.37 ₱ 61,170.72
2,160 ₱ 29.51 ₱ 63,617.15

hai Set-2
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
1,026 ₱ 59.93 ₱ 61,491.60
1,083 ₱ 62.33 ₱ 67,355.96
1,422 ₱ 64.82 ₱ 92,042.92
1,441 ₱ 67.42 ₱ 96,961.35
1,440 ₱ 70.11 ₱ 100,775.50

Regular
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
1,710 ₱ 30.00 ₱ 51,300.00
 2,147 ₱ 31.20 ₱ 66,862.80
2,161 ₱ 32.45 ₱ 69,980.41
2,160 ₱ 33.75 ₱ 72,756.59
2,160 ₱ 35.10 ₱ 75,668.05

-Large
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
684 ₱ 60.00 ₱ 41,040.00
722 ₱ 62.40 ₱ 44,953.92
720 ₱ 64.90 ₱ 46,633.92
720 ₱ 67.49 ₱ 48,505.42
720 ₱ 70.19 ₱ 50,445.31

Jumbo
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
2,394 ₱ 90.00 ₱ 215,460.00
2,526 ₱ 93.60 ₱ 236,008.08
2,520 ₱ 97.34 ₱ 244,828.06
2,862 ₱ 101.24 ₱ 289,276.75
2,881 ₱ 105.29 ₱ 302,763.18

e1
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
684 ₱ 45.22 ₱ 30,932.00
722 ₱ 47.03 ₱ 33,881.94
720 ₱ 48.91 ₱ 35,148.16
720 ₱ 50.87 ₱ 36,558.71
720 ₱ 52.90 ₱ 38,020.82

e2
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
684 ₱ 50.00 ₱ 34,200.00
722 ₱ 52.00 ₱ 37,461.60
720 ₱ 54.08 ₱ 38,861.60
720 ₱ 56.24 ₱ 40,421.18
720 ₱ 58.49 ₱ 42,037.76

e3
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
1,026 ₱ 55.22 ₱ 56,658.00
1,083 ₱ 57.43 ₱ 62,061.38
738 ₱ 59.73 ₱ 43,953.61
719 ₱ 62.12 ₱ 44,589.23
720 ₱ 64.60 ₱ 46,431.17
e4
Goods Sold (Serving- Based) Cost per Serving Cost of Good Sold
2,736 ₱ 96.00 ₱ 262,656.00
2,545 ₱ 99.84 ₱ 253,559.81
2,861 ₱ 103.83 ₱ 296,566.49
2,539 ₱ 107.99 ₱ 273,601.44
2,861 ₱ 112.31 ₱ 320,800.06

nt rate equivalent to the inflation rate (4%)

 Note 3: Depreciation expense

2022 2023 2024 2025 2026

3779.53 3779.53 3779.53 3779.53 3779.53
 Note 4: Legal Expenses
Year
Particulars
2022 2023 2024 2025 2026
DTI Business Name (BN) Registration Certificate
Documentary Stamp 30
Registration Fee 1000
SEC Registration
Reservation Cost 40
Articles of By-Laws 510
Filing Fee 15
BIR Certificate of Registration
Annual registration Fee 500 500 500 500 500
Documentary Stamp Tax 15 15 15 15 15
City Government
Mayor's Business Permit 1350
Barangay Business Clearance 250
Sanitary Inspection 135
Annual Plumbing Inspection 60 60 60 60 60
Annual Electrical Inspection 325 325 325 325 325
Annual Mechanical Inspection 100 100 100 100 100
Annual Signboard Inspection fee 30 30 30 30 30
4360 1030 1030 1030 1030
 Note 5: Utilities Expense

PARTCULARS AMOUNT 2022 2023 2024

Energy Consumption 33,606.00 34,278.12 34,963.68
Water Consumption 1,762.20 1,797.44 1,833.39
Telecommunication Expense 7,322.40 7,468.85 7,618.22
Gas Expense 7,200.00 7,344.00 7,490.88
Total 49,890.60 50,888.41 51,906.18

Energy Consumption
Particulars Quantity per Unit Wattage Consumption Hours
Electric Fan 2 55 9
LED Bulb 4 15 9
CCTV Camera 2 15 24
Air Fryer 1 1300 6
Exhaust Fan 1 50 8
Internet Converge Fiber Home 1 6 9
Refrigerator 1 327 9
Laptop 1 50 6
Mobile Phone 9 6 6
TOTAL ENERGY CONSUMPTIONS 2022

Telecommunication Consumption
Quantity per Unit Consumption Hours Cost per Hour
Internet Converge Fiber Home 1 9 2.26
TOTAL CONSUMPTIONS 2.26

WATER CONSUMPTION
Usage Cost per cubic meter Cost per month Share of House owner -70%
20 cubic meter 24.4755 489.51 342.66

GAS EXPENSE
 Cost per month Cost per year
Gas 600.00 7,200.00
 2025 2026
35,662.96 36,376.22
1,870.06 1,907.46
7,770.59 7,926.00
7,640.70 7,793.51
52,944.30 54,003.19

Energy Consumption
Cost per Hour Cost per Day Cost per Month Cost per Year
0.50 4.50 135.00 1,620.00
0.14 1.26 37.80 453.60
0.36 8.64 259.20 3,110.40
7.80 46.80 1,404.00 16,848.00
0.40 3.20 96.00 1,152.00
0.05 0.45 13.50 162.00
2.94 26.46 793.80 9,525.60
0.30 1.80 54.00 648.00
0.04 0.24 7.20 86.40
12.53 93.35 2,800.50 33,606.00

on
Cost per Day Cost per Month Cost per Year
20.34 610.20 7,322.40
20.34 610.20 7,322.40

Share of Business-30%
146.85
 Note 6: Medicine Supplies Expense
2022 2023 2024 2025 2026
₱ 4,929.00 ₱ 4,978.29 ₱ 5,028.07 ₱ 5,078.35 ₱ 5,129.14
 Note 7: Kitchen Supplies Expense
2022 2023 2024 2025 2026
₱ 996.00 ₱ 996.00 ₱ 996.00 ₱ 996.00 ₱ 996.00
 Note 8: Maintenance Expenses
2022 2023 2024 2025 2026
₱ 3,405.00 ₱ 3,405.00 ₱ 3,405.00 ₱ 3,405.00 ₱ 3,405.00
 Note 9: Store Supplies Expense
2022 2023 2024 2025 2026
₱ 18,768.00 ₱ 18,768.00 ₱ 18,768.00 ₱ 18,768.00 ₱ 18,768.00
 Note 10: Other Expense
2022 2023 2024
Toilet Brush ₱20.00
Floor Map ₱288.00
DIY Trash Bin ₱75.00
Table ₱450.00
LPG Tank ₱580.00
Mineral Water Gallon ₱130.00
TOTAL ₱1,543.00 ₱1,543.00 0 0
2025 2026

0 0
 Note 11: Advertising Expenses
2022 2023 2024 2025 2026
₱ 5,866.00 ₱ 5,924.66 ₱ 5,983.91 ₱ 6,043.75 ₱ 6,104.18
 Note 12: Inventory

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 17,766 16,920 - 846
2023 17,256 17,280 846 822
2024 17,659 17,640 822 841
2025 18,017 18,000 841 858
2026 18,377 18,360 858 875

Tofu Siomai- Set 1

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 2268 2,160 - 108
2023 2154.6 2,160 108 103
2024 2160.27 2,160 103 103
2025 2537.9865 2,520 103 121
2026 2519.100675 2,520 121 120

Tofu Siomai- Set 2

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 1134 1,080 - 54
2023 1455.3 1,440 54 69
2024 1439.235 1,440 69 69
2025 1440.03825 1,440 69 69
2026 1439.9980875 1,440 69 69

Tofu Shanghai- Set 1

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 2268 2,160 - 108
2023 2154.6 2,160 108 103
2024 2160.27 2,160 103 103
2025 2159.9865 2,160 103 103
2026 2160.000675 2,160 103 103
 Tofu Shanghai- Set 2
Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 1134 1,080 - 54
2023 1077.3 1,080 54 51
2024 1458.135 1,440 51 69
2025 1439.09325 1,440 69 69
2026 1440.0453375 1,440 69 69

Tofu Fries- Regular

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 1890 1,800 - 90
2023 2173.5 2,160 90 104
2024 2159.325 2,160 104 103
2025 2160.03375 2,160 103 103
2026 2159.9983125 2,160 103 103

Tofu Fries- Large

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 756 720 - 36
2023 718.2 720 36 34
2024 720.09 720 34 34
2025 719.9955 720 34 34
2026 720.000225 720 34 34

Tofu Fries- Jumbo

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 2646 2,520 - 126
2023 2513.7 2,520 126 120
2024 2520.315 2,520 120 120
2025 2897.98425 2,880 120 138
 2026 2879.1007875 2,880 138 137

Bundle 1- Set 1 Siomai, Set 1 Shanghai

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 756 720 - 36
2023 718.2 720 36 34
2024 720.09 720 34 34
2025 719.9955 720 34 34
2026 720.000225 720 34 34

Bundle 2- Set 1 Siomai, Tofu Fries - Regular

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 756 720 - 36
2023 718.2 720 36 34
2024 720.09 720 34 34
2025 719.9955 720 34 34
2026 720.000225 720 34 34

Bundle 3- Set 1 Shanghai, Tofu Fries - Regular

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 1134 1,080 - 54
2023 1077.3 1,080 54 51
2024 702.135 720 51 33
2025 720.89325 720 33 34
2026 719.9553375 720 34 34

Bundle 4 - Set 1 Siomai, Set 1 Shanghai, Tofu Fries - Regular

Year Projected Production Annual Demand Beginning Balance Ending Inventory (Customer- based)
2022 3024 2,880 - 144
2023 2494.8 2,520 144 119
2024 2899.26 2,880 119 138
2025 2501.037 2,520 138 119
2026 2898.94815 2,880 119 138
Cost of Ending Inventory
₱ 46,984.40
₱ 46,027.47
₱ 49,976.78
₱ 52,149.69
₱ 56,248.15

Cost per serving Cost of Ending Inventory

20 ₱ 2,160.00
21 ₱ 2,134.08
22 ₱ 2,225.28
22 ₱ 2,718.94
23 ₱ 2,806.66

Cost per serving Cost of Ending Inventory

45 ₱ 2,430.00
47 ₱ 3,243.24
49 ₱ 3,335.74
51 ₱ 3,471.10
53 ₱ 3,609.84

Cost per serving Cost of Ending Inventory

25 ₱ 2,724.00
26 ₱ 2,691.31
27 ₱ 2,806.33
28 ₱ 2,918.20
30 ₱ 3,034.95
Cost per serving Cost of Ending Inventory
60 ₱ 3,236.40
62 ₱ 3,197.56
65 ₱ 4,501.05
67 ₱ 4,619.96
70 ₱ 4,807.94

Cost per serving Cost of Ending Inventory

30 ₱ 2,700.00
31 ₱ 3,229.20
32 ₱ 3,336.47
34 ₱ 3,471.06
35 ₱ 3,609.85

Cost per serving Cost of Ending Inventory

60 ₱ 2,160.00
62 ₱ 2,134.08
65 ₱ 2,225.28
67 ₱ 2,313.99
70 ₱ 2,406.57

Cost per serving Cost of Ending Inventory

90 ₱ 11,340.00
94 ₱ 11,203.92
97 ₱ 11,682.74
101 ₱ 13,970.73
 105 ₱ 14,434.89

Cost per serving Cost of Ending Inventory

45 ₱ 1,628.00
47 ₱ 1,608.46
49 ₱ 1,677.20
51 ₱ 1,744.06
53 ₱ 1,813.84

Cost per serving Cost of Ending Inventory

50 ₱ 1,800.00
52 ₱ 1,778.40
54 ₱ 1,854.40
56 ₱ 1,928.33
58 ₱ 2,005.47

Cost per serving Cost of Ending Inventory

55 ₱ 2,982.00
57 ₱ 2,946.22
60 ₱ 1,997.02
62 ₱ 2,132.38
65 ₱ 2,214.79

lar
Cost per serving Cost of Ending Inventory
96 ₱ 13,824.00
100 ₱ 11,860.99
104 ₱ 14,335.27
108 ₱ 12,860.92
112 ₱ 15,503.36
 NOTE 13: PREPAID EXPENSES
PARTICULARS 2022 2023
Prepaid Medicine Supplies ₱ 4,929.00 ₱ 4,978.29
Prepaid Maintenance Supplies ₱ 3,405.00 ₱ 3,405.00
Prepaid Store Supplies ₱ 23,460.00 ₱ 23,460.00
Prepaid Kitchen Supplies ₱ 996.00 ₱ 996.00
Prepaid Advertising Supplies ₱ 5,866.00 ₱ 5,924.66
Less: Supplies Expense ₱ 33,964.00 ₱ 34,071.95
PREPAID SUPPLIES, ENDING ₱ 4,692.00 ₱ 4,692.00

PREPAID MEDICINE SUPPLIES

Annually
Monthly
2022 2023
Prepaid Medicine Supplies, beginning - ₱ -
Add: Purchases
Alcohol ₱ 300.00 ₱ 3,600.00 ₱ 3,636.00
Band- Aid ₱ 25.00 ₱ 300.00 ₱ 303.00
Cotton ₱ 21.75 ₱ 261.00 ₱ 263.61
Face Mask ₱ 25.00 ₱ 300.00 ₱ 303.00
Medical Tape ₱ 39.00 ₱ 468.00 ₱ 472.68
Total Prepaid Medicine Supplies Available for Use ₱ 4,929.00 ₱ 4,978.29
Less: Medicine Supplies Expense ₱ 4,929.00 ₱ 4,978.29
PREPAID MEDICINE SUPPLIES, ENDING ₱ - ₱ -

PREPAID MAINTENANCE SUPPLIES

Annually
Monthly
2022 2023
Prepaid Maintenance Supplies, beginning - ₱ -
Add: Purchases
Disinfectant Cleaner ₱ 127.75 ₱ 1,533.00 ₱ 1,533.00
Hand Soap ₱ 88.00 ₱ 1,056.00 ₱ 1,056.00
 Towel ₱ 38.00 ₱ 456.00 ₱ 456.00
Battery ₱ 20.00 ₱ 240.00 ₱ 240.00
Staple Wire ₱ 10.00 ₱ 120.00 ₱ 120.00
Total Prepaid Maintenance Supplies Available for Use ₱ 3,405.00 ₱ 3,405.00
Less: Maintenance Supplies Expense ₱ 3,405.00 ₱ 3,405.00
PREPAID MAINTENANCE SUPPLIES, ENDING ₱ - ₱ -

PREPAID STORE SUPPLIES

Annually
Monthly
2022 2023
Prepaid Store Supplies, beginning - ₱ 4,692.00
Add: Purchases
Paper Bag ₱ 700.00 ₱ 8,400.00 ₱ 6,720.00
Toothpick ₱ 30.00 ₱ 360.00 ₱ 288.00
Siomai Box ₱ 700.00 ₱ 8,400.00 ₱ 6,720.00
Sauce Cup ₱ 525.00 ₱ 6,300.00 ₱ 5,040.00
Total Prepaid Store Supplies Available for Use ₱ 23,460.00 ₱ 23,460.00
Less: Store Supplies Expense ₱ 18,768.00 ₱ 18,768.00
PREPAID STORE SUPPLIES, ENDING ₱ 4,692.00 ₱ 4,692.00

PREPAID KITCHEN SUPPLIES

Annually
Monthly
2022 2023
Prepaid Kitchen Supplies, beginning - ₱ -
Add: Purchases
Diswashing Liquid ₱ 35.00 ₱ 420.00 ₱ 420.00
Sponge ₱ 8.00 ₱ 96.00 ₱ 96.00
Plastic Kitchen Gloves ₱ 40.00 ₱ 480.00 ₱ 480.00
Total Prepaid Kitchen Supplies Available for Use ₱ 996.00 ₱ 996.00
Less: Kitchen Supplies Expense ₱ 996.00 ₱ 996.00
PREPAID KITCHEN SUPPLIES, ENDING ₱ - ₱ -
 PREPAID ADVERTISING SUPPLIES
Annually
Monthly
2022 2023
Prepaid Advertising Supplies, beginning - ₱ -
Add: Purchases
Leaflets ₱ 640.00 ₱ 646.40
Greeting Card ₱ 182.00 ₱ 183.82
Abdominal Work-out equipment ₱ 189.00 ₱ 190.89
Twistable fan ₱ 560.00 ₱ 565.60
air humidifier ₱ 758.00 ₱ 765.58
Free Product ₱ 2,020.00 ₱ 2,040.20
Teddy Bear ₱ 290.00 ₱ 292.90
Tote Bag ₱ 447.00 ₱ 451.47
Dried Flower Tea ₱ 480.00 ₱ 484.80
Halloween treats ₱ 300.00 ₱ 303.00
Total Prepaid Advertising Supplies Available for Use ₱ 5,866.00 ₱ 5,924.66
Less: Advertising Supplies Expense ₱ 5,866.00 ₱ 5,924.66
PREPAID ADVERTISING SUPPLIES, ENDING ₱ - ₱ -
 2024 2025 2026
₱ 5,028.07 ₱ 5,078.35 ₱ 5,129.14
₱ 3,405.00 ₱ 3,405.00 ₱ 3,405.00
₱ 23,460.00 ₱ 23,460.00 ₱ 23,460.00
₱ 996.00 ₱ 996.00 ₱ 996.00
₱ 5,983.91 ₱ 6,043.75 ₱ 6,104.18
₱ 34,180.98 ₱ 34,291.10 ₱ 34,402.32
₱ 4,692.00 ₱ 4,692.00 ₱ 4,692.00

Annually
2024 2025 2026
₱ - ₱ - ₱ -

₱ 3,672.36 ₱ 3,709.08 ₱ 3,746.17

₱ 306.03 ₱ 309.09 ₱ 312.18
₱ 266.25 ₱ 268.91 ₱ 271.60
₱ 306.03 ₱ 309.09 ₱ 312.18
₱ 477.41 ₱ 482.18 ₱ 487.00
₱ 5,028.07 ₱ 5,078.35 ₱ 5,129.14
₱ 5,028.07 ₱ 5,078.35 ₱ 5,129.14
₱ - ₱ - ₱ -

Annually
2024 2025 2026
₱ - ₱ - ₱ -

₱ 1,533.00 ₱ 1,533.00 ₱ 1,533.00

₱ 1,056.00 ₱ 1,056.00 ₱ 1,056.00
₱ 456.00 ₱ 456.00 ₱ 456.00
₱ 240.00 ₱ 240.00 ₱ 240.00
₱ 120.00 ₱ 120.00 ₱ 120.00
₱ 3,405.00 ₱ 3,405.00 ₱ 3,405.00
₱ 3,405.00 ₱ 3,405.00 ₱ 3,405.00
₱ - ₱ - ₱ -

Annually
2024 2025 2026
₱ 4,692.00 ₱ 4,692.00 ₱ 4,692.00

₱ 6,720.00 ₱ 6,720.00 ₱ 6,720.00

₱ 288.00 ₱ 288.00 ₱ 288.00
₱ 6,720.00 ₱ 6,720.00 ₱ 6,720.00
₱ 5,040.00 ₱ 5,040.00 ₱ 5,040.00
₱ 23,460.00 ₱ 23,460.00 ₱ 23,460.00
₱ 18,768.00 ₱ 18,768.00 ₱ 18,768.00
₱ 4,692.00 ₱ 4,692.00 ₱ 4,692.00

Annually
2024 2025 2026
₱ - ₱ - ₱ -

₱ 420.00 ₱ 420.00 ₱ 420.00

₱ 96.00 ₱ 96.00 ₱ 96.00
₱ 480.00 ₱ 480.00 ₱ 480.00
₱ 996.00 ₱ 996.00 ₱ 996.00
₱ 996.00 ₱ 996.00 ₱ 996.00
₱ - ₱ - ₱ -
 Annually
2024 2025 2026
₱ - ₱ - ₱ -

₱ 652.86 ₱ 659.39 ₱ 665.99

₱ 185.66 ₱ 187.51 ₱ 189.39
₱ 192.80 ₱ 194.73 ₱ 196.67
₱ 571.26 ₱ 576.97 ₱ 582.74
₱ 773.24 ₱ 780.97 ₱ 788.78
₱ 2,060.60 ₱ 2,081.21 ₱ 2,102.02
₱ 295.83 ₱ 298.79 ₱ 301.78
₱ 455.98 ₱ 460.54 ₱ 465.15
₱ 489.65 ₱ 494.54 ₱ 499.49
₱ 306.03 ₱ 309.09 ₱ 312.18
₱ 5,983.91 ₱ 6,043.75 ₱ 6,104.18
₱ 5,983.91 ₱ 6,043.75 ₱ 6,104.18
₱ - ₱ - ₱ -
 NOTE 14: Property, Plant and Equipment
PARTICULARS 2022 2023 2024
Airfryer, Beginning ₱ 1,375.00 ₱ 1,375.00 ₱ 1,375.00
Bicycle, Beginning ₱ 16,000.00 ₱ 16,000.00 ₱ 16,000.00
CCTV Camera, Beginning ₱ 659.00 ₱ 659.00 ₱ 659.00
Electric Fan, Beginning ₱ 432.94 ₱ 432.94 ₱ 432.94
Exhaust Fan, Beginning ₱ 619.00 ₱ 619.00 ₱ 619.00
Less: Accumulated Depreciation ₱ 3,779.53 ₱ 7,559.06 ₱ 11,338.59
Property, Plant and Equipment, Net ₱ 15,306.41 ₱ 11,526.88 ₱ 7,747.35

LAPSING SCHEDULE OF PPE

PARTICULARS UNIT COST QUANTITY TOTAL COST

Airfryer ₱ 1,375.00 1 ₱ 1,375.00

Bicycle ₱ 8,000.00 2 ₱ 16,000.00
CCTV Camera ₱ 659.00 1 ₱ 659.00
Electric Fan ₱ 432.94 1 ₱ 432.94
Exhaust Fan ₱ 619.00 1 ₱ 619.00
TOTAL ₱ 11,085.94 6 ₱ 19,085.94
 2025 2026
₱ 1,375.00 ₱ 1,375.00
₱ 16,000.00 ₱ 16,000.00
₱ 659.00 ₱ 659.00
₱ 432.94 ₱ 432.94
₱ 619.00 ₱ 619.00
₱ 15,118.12 ₱ 18,897.65
₱ 3,967.82 ₱ 188.29

LAPSING SCHEDULE OF PPE

Carrying Amount per Year
USEFUL LIFE (Years) ANNUAL DEPRECIATION EXPENSE
2022 2023 2024 2025
5 ₱ 275.00 ₱ 1,100.00 ₱ 825.00 ₱ 550.00 ₱ 275.00
5 ₱ 3,200.00 ₱ 12,800.00 ₱ 9,600.00 ₱ 6,400.00 ₱ 3,200.00
7 ₱ 94.14 ₱ 564.86 ₱ 470.71 ₱ 376.57 ₱ 282.43
5 ₱ 86.59 ₱ 346.35 ₱ 259.76 ₱ 173.18 ₱ 86.59
5 ₱ 123.80 ₱ 495.20 ₱ 371.40 ₱ 247.60 ₱ 123.80
₱ 3,779.53 ₱ 15,306.41 ₱ 11,526.88 ₱ 7,747.35 ₱ 3,967.82
 2026
₱ -
₱ -
₱ 188.29
₱ -
₱ -
₱ 188.29
 NOTE 16: ACCOUNTS PAYABLE

2022
Product Annual Demand Monthly Demand Cost per serving Total Cost Paid to Supplier
Tofu Siomai - Set 1 2,160 180 ₱ 20.00 43200 39600
Tofu Siomai - Set 2 1,080 90 ₱ 45.00 48600 44550
Tofu Shanghai- Set 1 2,160 180 ₱ 25.22 54479.9999952 49940
Tofu Shanghai- Set 2 1,080 90 ₱ 59.93 64727.9999964 59334
Tofu - Fries Regular 1,800 150 ₱ 30.00 54000 49500
Tofu Fries- Large 720 60 ₱ 60.00 43200 39600
Tofu- Fries Jumbo 2,520 210 ₱ 90.00 226800 207900
Bundle 1 720 60 ₱ 45.22 32559.9999984 29847
Bundle 2 720 60 ₱ 50.00 36000 33000
Bundle 3 1,080 90 ₱ 55.22 59639.9999976 54670
Bundle 4 2,880 240 ₱ 96.00 276480 253440
Accounts Payable, End

2023
Product Annual Demand Monthly Demand Cost per serving Total Cost Paid to Supplier
Tofu Siomai - Set 1 2,160 180 ₱ 20.80 44928 41184
Tofu Siomai - Set 2 1,440 120 ₱ 46.80 67392 61776
Tofu Shanghai- Set 1 2,160 180 ₱ 26.23 56659.1999976 51938
Tofu Shanghai- Set 2 1,080 90 ₱ 62.33 67317.1200036 61707
Tofu - Fries Regular 2,160 180 ₱ 31.20 67392 61776
Tofu Fries- Large 720 60 ₱ 62.40 44928 41184
Tofu- Fries Jumbo 2,520 210 ₱ 93.60 235872 216216
Bundle 1 720 60 ₱ 47.03 33862.3999992 31041
Bundle 2 720 60 ₱ 52.00 37440 34320
Bundle 3 1,080 90 ₱ 57.43 62025.5999988 56857
Bundle 4 2,520 210 ₱ 99.84 251596.8 230630
Accounts Payable, 12/31/23
 2024
Product Annual Demand Monthly Demand Cost per serving Total Cost Paid to Supplier
Tofu Siomai - Set 1 2,160 180 ₱ 21.63 46725.12 42831
Tofu Siomai - Set 2 1,440 120 ₱ 48.67 70087.68 64247
Tofu Shanghai- Set 1 2,160 180 ₱ 27.28 58925.5680096 54015
Tofu Shanghai- Set 2 1,440 120 ₱ 64.82 93346.4063952 85568
Tofu - Fries Regular 2,160 180 ₱ 32.45 70087.68 64247
Tofu Fries- Large 720 60 ₱ 64.90 46725.12 42831
Tofu- Fries Jumbo 2,520 210 ₱ 97.34 245306.88 224865
Bundle 1 720 60 ₱ 48.91 35216.8960032 32282
Bundle 2 720 60 ₱ 54.08 38937.6 35693
Bundle 3 720 60 ₱ 59.73 43004.4160032 39421
Bundle 4 2,880 240 ₱ 103.83 299040.768 274121
Accounts Payable, End

2025
Product Annual Demand Monthly Demand Cost per serving Total Cost Paid to Supplier
Tofu Siomai - Set 1 2,520 210 ₱ 22.50 56693.1456 51969
Tofu Siomai - Set 2 1,440 120 ₱ 50.62 72891.1872 66817
Tofu Shanghai- Set 1 2,160 180 ₱ 28.37 61282.5907248 56176
Tofu Shanghai- Set 2 1,440 120 ₱ 67.42 97080.2626608 88990
Tofu - Fries Regular 2,160 180 ₱ 33.75 72891.1872 66817
Tofu Fries- Large 720 60 ₱ 67.49 48594.1248 44545
Tofu- Fries Jumbo 2,880 240 ₱ 101.24 291564.7488 267268
Bundle 1 720 60 ₱ 50.87 36625.5718416 33573
Bundle 2 720 60 ₱ 56.24 40495.104 37121
Bundle 3 720 60 ₱ 62.12 44724.5926416 40998
Bundle 4 2,520 210 ₱ 107.99 272127.09888 249450
Accounts Payable, End
 2026
Product Annual Demand Monthly Demand Cost per serving Total Cost Paid to Supplier
Tofu Siomai - Set 1 2,520 210 ₱ 23.40 58960.871424 54047
Tofu Siomai - Set 2 1,440 120 ₱ 52.64 75806.834688 69490
Tofu Shanghai- Set 1 2,160 180 ₱ 29.51 63733.8943512 58423
Tofu Shanghai- Set 2 1,440 120 ₱ 70.11 100963.4731632 92550
Tofu - Fries Regular 2,160 180 ₱ 35.10 75806.834688 69490
Tofu Fries- Large 720 60 ₱ 70.19 50537.889792 46326
Tofu- Fries Jumbo 2,880 240 ₱ 105.29 303227.338752 277958
Bundle 1 720 60 ₱ 52.90 38090.5947144 34916
Bundle 2 720 60 ₱ 58.49 42114.90816 38605
Bundle 3 720 60 ₱ 64.60 46513.5763464 42637
Bundle 4 2,880 240 ₱ 112.31 323442.494784 296489
Accounts Payable, End
Ending Accounts Payable Balance
3600
4050
4540
5394
4500
3600
18900
2713
3000
4970
23040
78307

Ending Accounts Payable Balance

3744
5616
4722
5610
5616
3744
19656
2822
3120
5169
20966
80784
Ending Accounts Payable Balance
3894
5841
4910
7779
5841
3894
20442
2935
3245
3584
24920
87284

Ending Accounts Payable Balance

4724
6074
5107
8090
6074
4050
24297
3052
3375
3727
22677
91247
Ending Accounts Payable Balance
4913
6317
5311
8414
6317
4211
25269
3174
3510
3876
26954
98267
 INCOME DISTRIBUTION
December 31, 2022
Net Income 237,381
Partners Percentage Share in Net Income Partner Industrial Share Equal Share
Andan 3% 7121.42 Andan 7,121.42 20,177.35
Apolonio 7% 16616.64 Apolonio 16,616.64 20,177.35
Furio 4% 9495.22 Furio 9,495.22 20,177.35
Orejola 4% 9495.22 Orejola 9,495.22 20,177.35
Prado 5% 11869.03 Prado 11,869.03 20,177.35
Putungan 3% 7121.42 Putungan 7,121.42 20,177.35
Tacut 3% 7121.42 Tacut 7,121.42 20,177.35
Vargas 3% 7121.42 -75,961.78 Vargas 7,121.42 20,177.35
Net Income Available For Equal Distribution 161,418.79 Total 75,961.78 161,418.79
Divided By: Number of Partners 8.00
Additional Income Per Partner 20,177.35

December 31, 2023

Net Income 186,770
Partners Percentage Share in Net Income Partner Industrial Share Equal Share
Andan 3% 5603.09 Andan 5,603.09 15,875.43
Apolonio 7% 13073.88 Apolonio 13,073.88 15,875.43
Furio 4% 7470.79 Furio 7,470.79 15,875.43
Orejola 4% 7470.79 Orejola 7,470.79 15,875.43
Prado 5% 9338.49 Prado 9,338.49 15,875.43
Putungan 3% 5603.09 Putungan 5,603.09 15,875.43
Tacut 3% 5603.09 Tacut 5,603.09 15,875.43
Vargas 3% 5603.09 -59,766.31 Vargas 5,603.09 15,875.43
Net Income Available For Equal Distribution 127,003.41 Total 59,766.31 127,003.41
Divided By: Number of Partners 8.00
Additional Income Per Partner 15,875.43

December 31, 2024

Net Income 166,201
Partners Percentage Share in Net Income Partner Industrial Share Equal Share
Andan 3% 4986.03 Andan 4,986.03 14,127.08
Apolonio 7% 11634.07 Apolonio 11,634.07 14,127.08
Furio 4% 6648.04 Furio 6,648.04 14,127.08
Orejola 4% 6648.04 Orejola 6,648.04 14,127.08
Prado 5% 8310.05 Prado 8,310.05 14,127.08
Putungan 3% 4986.03 Putungan 4,986.03 14,127.08
Tacut 3% 4986.03 Tacut 4,986.03 14,127.08
Vargas 3% 4986.03 -53,184.32 Vargas 4,986.03 14,127.08
Net Income Available For Equal Distribution 113,016.67 Total 53,184.32 113,016.67
Divided By: Number of Partners 8.00
Additional Income Per Partner 14,127.08

December 31, 2025

Net Income 130,606
Partners Percentage Share in Net Income Partner Industrial Share Equal Share
Andan 3% 3918.18 Andan 3,918.18 11,101.50
Apolonio 7% 9142.41 Apolonio 9,142.41 11,101.50
Furio 4% 5224.24 Furio 5,224.24 11,101.50
Orejola 4% 5224.24 Orejola 5,224.24 11,101.50
Prado 5% 6530.30 Prado 6,530.30 11,101.50
Putungan 3% 3918.18 Putungan 3,918.18 11,101.50
Tacut 3% 3918.18 Tacut 3,918.18 11,101.50
Vargas 3% 3918.18 -41,793.89 Vargas 3,918.18 11,101.50
Net Income Available For Equal Distribution 88,812.01 Total 41,793.89 88,812.01
Divided By: Number of Partners 8.00
Additional Income Per Partner 11,101.50

December 31, 2026

Net Income 148,106
Partners Percentage Share in Net Income Partner Industrial Share Equal Share
Andan 3% 4443.19 Andan 4,443.19 12,589.03
Apolonio 7% 10367.43 Apolonio 10,367.43 12,589.03
Furio 4% 5924.25 Furio 5,924.25 12,589.03
Orejola 4% 5924.25 Orejola 5,924.25 12,589.03
Prado 5% 7405.31 Prado 7,405.31 12,589.03
Putungan 3% 4443.19 Putungan 4,443.19 12,589.03
Tacut 3% 4443.19 Tacut 4,443.19 12,589.03
Vargas 3% 4443.19 -47,393.99 Vargas 4,443.19 12,589.03
Net Income Available For Equal Distribution 100,712.22 Total 47,393.99 100,712.22
Divided By: Number of Partners 8.00
Additional Income Per Partner 12,589.03
Total Share in Net Income
27,298.77
36,793.99
29,672.57
29,672.57
32,046.38
27,298.77
27,298.77
27,298.77
237,381

Total Share in Net Income

21,478.52
28,949.31
23,346.21
23,346.21
25,213.91
21,478.52
21,478.52
21,478.52
186,770
Total Share in Net Income
19,113.11
25,761.15
20,775.12
20,775.12
22,437.13
19,113.11
19,113.11
19,113.11
166,201

Total Share in Net Income

15,019.68
20,243.91
16,325.74
16,325.74
17,631.80
15,019.68
15,019.68
15,019.68
130,606

Total Share in Net Income

17,032.21
22,956.46
18,513.28
18,513.28
19,994.34
17,032.21
17,032.21
17,032.21
148,106
 Pricing and Costing p

Products Total cost No. of units produced Cost per piece

Tofu Siomai- Set 1 ₱ 300.00 80 ₱ 3.75
Tofu Siomai- Set 2 ₱ 300.00 80 ₱ 3.75
Tofu Shanghai- Set 1 ₱ 200.00 45 ₱ 4.44
Tofu Shanghai- Set 2 ₱ 200.00 45 ₱ 4.44
Tofu Fries- Regular- Regular 27 1 ₱ 27.00
Tofu Fries- Regular- Large 27 1 ₱ 27.00
Tofu Fries- Regular- Jumbo 27 1 ₱ 27.00
Bundle 1
Bundle 2
Bundle 3
Bundle 4

Tofu Siomai
Item Description Quantity Unit Unit cost
Wonton Wrapper (Medium) 1 pack ₱ 30.00
Tofu 10 piece ₱ 4.00
Carrots 2 piece ₱ 15.00
Flour 1 pouch ₱ 5.00
Onion 1 piece ₱ 5.00
Pepper 1 grams ₱ 3.00
Sugar 1/4 grams ₱ 5.00
Knorr Seasoning 1 ml ₱ 35.00
Salt 1 grams ₱ 1.00
Special Ingredient 2 piece ₱ 4.00
Egg 2 piece ₱ 6.00
Calamansi ¼ kilo ₱ 30.00
Sili 30 pcs ₱ 30.00
Soy Sauce 1/3 liter ₱ 16.00
Fried Garlic 1 pouch ₱ 50.00
Total Cost

Tofu Shanghai
Item Description Quantity Unit Unit cost
Lumpia Wrapper (Medium) 40 sheets ₱ 9.00
Tofu 9 piece ₱ 4.00
Carrots 2 piece ₱ 15.00
Egg 1 piece ₱ 6.00
Onion 1 piece ₱ 5.00
Pepper 1 grams ₱ 5.00
Garlic 3 clove ₱ 1.00
Sugar 1/4 grams ₱ 5.00
Knorr Seasoning 15 ml ₱ 35.00
Salt 1 grams ₱ 1.00
Special Ingredient 2 piece ₱ 4.00
Catsup
Cornstarch
Sugar
Vinegar
Total Cost

Tofu Tofu Fries- Regular

Item Description Quantity Unit Unit cost
Tofu 4 piece ₱ 4.00
Flour 1 grams ₱ 2.00
Pepper 1 grams ₱ 1.00
Salt 1 grams ₱ 1.00
Cooking Oil 1 ml ₱ 5.00
Mayonnaise 1 ml ₱ 1.00
Catsup 1 grams ₱ 1.00
Total Cost per Serving

Additional Cost
Particulars Cost per piece Servings
Tofu Siomai ₱ 3.75 ₱ 0.25 5
Tofu Shanghai ₱ 4.44 ₱ 0.60 5
Total cost

Bundle 2
Particulars Cost per piece Additional Cost Servings
Tofu Siomai ₱ 3.75 ₱ 0.25 5
Tofu Fries- Regular ₱ 27.00 ₱ 3.00 1
Total cost

Bundle 3
Particulars Cost per piece Additional Cost Servings
Tofu Shanghai ₱ 4.44 ₱ 0.60 5
Tofu Fries- Regular ₱ 27.00 ₱ 3.00 1
Total cost

Bundle 4
Particulars Cost per piece Additional Cost Servings
Tofu Siomai ₱ 3.75 ₱ 0.25 5
Tofu Shanghai ₱ 4.44 ₱ 0.60 5
Tofu Fries- Regular ₱ 27.00 ₱ 3.00 1
Total cost
Pricing and Costing per Product

Additional Costs Servings Cost per Serving Mark- Up based on cost Discount on Bundling
₱ 0.25 5 ₱ 20.00 75.00%
₱ - 12 ₱ 45.00 75.67%
₱ 0.60 5 ₱ 25.22 80.00%
₱ 0.55 12 ₱ 59.93 48.33%
₱ 3.00 1 ₱ 30.00 63.33%
₱ 3.00 2 ₱ 60.00 48.33%
₱ 3.00 3 ₱ 90.00 43.33%
₱ 45.22 77.78% ₱ 5.00
₱ 50.00 68.00% ₱ 5.00
₱ 55.22 70.91% ₱ 5.00
₱ 96.00 34.38% ₱ 4.00

Adjusted Cost
Total Cost -
₱ 30.00 2022
₱ 40.00 Tofu Siomai- Set 1 ₱ 20.00
₱ 30.00 Tofu Siomai- Set 2 ₱ 45.00
₱ 5.00 Tofu Shanghai- Set 1 ₱ 25.22
₱ 5.00 Tofu Shanghai- Set 2 ₱ 59.93
₱ 3.00 Tofu Fries- Regular- Regular ₱ 30.00
₱ 5.00 Tofu Fries- Regular- Large ₱ 60.00
₱ 35.00 Tofu Fries- Regular- Jumbo ₱ 90.00
₱ 1.00 Bundle 1 ₱ 45.22
₱ 8.00 Bundle 2 ₱ 50.00
₱ 12.00 Bundle 3 ₱ 55.22
₱ 30.00 Bundle 4 ₱ 96.00
₱ 30.00 ₱ -
₱ 16.00 ₱ -
₱ 50.00 ₱ -
₱ 300.00 ₱ -

Total Cost
₱ 18.00
₱ 36.00
₱ 30.00
₱ 6.00
₱ 5.00
₱ 5.00
₱ 3.00
₱ 5.00
₱ 35.00
₱ 1.00
₱ 8.00
₱ 18.00
₱ 10.00
₱ 10.00
₱ 10.00
₱ 200.00

Total Cost
₱ 16.00
₱ 2.00
₱ 1.00
₱ 1.00
₱ 5.00
₱ 1.00
₱ 1.00
₱ 27.00

Total cost
₱ 20
₱ 25
₱ 45

Total cost
₱ 20.00
₱ 30.00
₱ 50.00

Total Cost
₱ 25
₱ 30
₱ 55

Total Cost
₱ 20
₱ 25
₱ 30
₱ 55
 Selling Price
₱ 35.00
₱ 79.05
₱ 45.40
₱ 88.90
₱ 49.00
₱ 89.00
₱ 129.00
₱ 75.40
₱ 79.00
₱ 89.38
₱ 125.00

Adjusted Cost per serving

4% 4% 4% 4%
2023 2024 2025 2026
₱ 20.80 ₱ 21.63 ₱ 22.50 ₱ 23.40
₱ 46.80 ₱ 48.67 ₱ 50.62 ₱ 52.64
₱ 26.23 ₱ 27.28 ₱ 28.37 ₱ 29.51
₱ 62.33 ₱ 64.82 ₱ 67.42 ₱ 70.11
₱ 31.20 ₱ 32.45 ₱ 33.75 ₱ 35.10
₱ 62.40 ₱ 64.90 ₱ 67.49 ₱ 70.19
₱ 93.60 ₱ 97.34 ₱ 101.24 ₱ 105.29
₱ 47.03 ₱ 48.91 ₱ 50.87 ₱ 52.90
₱ 52.00 ₱ 54.08 ₱ 56.24 ₱ 58.49
₱ 57.43 ₱ 59.73 ₱ 62.12 ₱ 64.60
₱ 99.84 ₱ 103.83 ₱ 107.99 ₱ 112.31
 Schedule of Demand per Primary Product (In customer)

2022
Additional Yealy Demand from Bundling Total Yearly Demand per
Primary Product Daily Demand Monthly Demand Yearly Demand
Bundle 1 Bundle 2 Bundle 3 Bundle 4 Product
Tofu Siomai - Set 1 6 180 2,160 720 720 2,880 6,480
Tofu Siomai - Set 2 3 90 1,080 1,080
Tofu Shanghai- Set 1 6 180 2,160 720 1,080 2,880 6,840
Tofu Shanghai- Set 2 3 90 1,080 1,080
Tofu Fries- Regular 5 150 1,800 720 1,080 2,880 6,480
Tofu Fries- Large 2 60 720 720
Tofu- Fries Jumbo 7 210 2,520 2,520
Bundle 1 2 60 720
Bundle 2 2 60 720
Bundle 3 3 90 1,080
Bundle 4 8 240 2,880
Total 47 1,410 16,920

2023
Additional Yealy Demand from Bundling Total Yearly Demand per
Primary Product Daily Demand Monthly Demand Yearly Demand
Bundle 1 Bundle 2 Bundle 3 Bundle 4 Product
Tofu Siomai - Set 1 6 180 2,160 720 720 2,520 6,120
Tofu Siomai - Set 2 4 120 1,440 1,440
Tofu Shanghai- Set 1 6 180 2,160 720 1,080 2,520 6,480
Tofu Shanghai- Set 2 3 90 1,080 1,080
Tofu Fries- Regular 6 180 2,160 720 1,080 2,520 6,480
Tofu Fries- Large 2 60 720 720
Tofu Fries- Jumbo 7 210 2,520 2,520
Bundle 1 2 60 720
Bundle 2 2 60 720
Bundle 3 3 90 1,080
Bundle 4 7 210 2,520
Total 48 1,440 17,280

2024
Additional Yealy Demand from Bundling Total Yearly Demand per
Primary Product Daily Demand Monthly Demand Yearly Demand
Bundle 1 Bundle 2 Bundle 3 Bundle 4 Product
Tofu Siomai - Set 1 6 180 2,160 720 720 2,880 6,480
Tofu Siomai - Set 2 4 120 1,440 1,440
Tofu Shanghai- Set 1 6 180 2,160 720 2,880 2,880 8,640
Tofu Shanghai- Set 2 4 120 1,440 1,440
Tofu Fries- Regular 6 180 2,160 720 2,880 2,880 8,640
Tofu Fries- Large 2 60 720 720
Tofu Fries- Jumbo 7 210 2,520 2,520
Bundle 1 2 60 720
Bundle 2 2 60 720
Bundle 3 2 60 720
Bundle 4 8 240 2,880
Total 49 1,470 17,640

2025
Additional Yealy Demand from Bundling Total Yearly Demand per
Primary Product Daily Demand Monthly Demand Yearly Demand
Bundle 1 Bundle 2 Bundle 3 Bundle 4 Product
Tofu Siomai - Set 1 7 210 2,520 720 720 2,520 6,480
Tofu Siomai - Set 2 4 120 1,440 1,440
Tofu Shanghai- Set 1 6 180 2,160 720 2,520 2,520 7,920
Tofu Shanghai- Set 2 4 120 1,440 1,440
Tofu Fries- Regular 6 180 2,160 720 2,520 2,520 7,920
Tofu Fries- Large 2 60 720 720
Tofu Fries- Jumbo 8 240 2,880 2,880
Bundle 1 2 60 720
Bundle 2 2 60 720
Bundle 3 2 60 720
Bundle 4 7 210 2,520
Total 50 1,500 18,000

2026
Additional Yealy Demand from Bundling Total Yearly Demand per
Primary Product Daily Demand Monthly Demand Yearly Demand
Bundle 1 Bundle 2 Bundle 3 Bundle 4 Product
Tofu Siomai - Set 1 7 210 2,520 720 720 2,880 6,840
Tofu Siomai - Set 2 4 120 1,440 1,440
Tofu Shanghai- Set 1 6 180 2,160 720 2,880 2,880 8,640
Tofu Shanghai- Set 2 4 120 1,440 1,440
Tofu Fries- Regular 6 180 2,160 720 2,880 2,880 8,640
Tofu Fries- Large 2 60 720 720
Tofu Fries- Jumbo 8 240 2,880 2,880
Bundle 1 2 60 720
Bundle 2 2 60 720
Bundle 3 2 60 720
Bundle 4 8 240 2,880
Total 51 1,530 18,360
**Annual demand discrepancies are due to rounding off**
 FINANCIAL RATIO ANALYSIS
LIQUIDITY RATIO
Current Ratio 2022 2023 2024 2025
Current Assets 350,381.49 543,407.83 719,887.60 858,236.83
Current Liabilities 78,307.33 80,784.43 87,283.68 91,247.47
4.47444033783445 6.7266409381079 8.2476772389472 9.4055960853268

Cash Ratio 2022 2023 2024 2025

Cash 298705.09 492,688.36 665,218.82 801,395.14
Current Liabilities 78,307.33 80,784.43 87,283.68 91,247.47
3.81 6.10 7.62 8.78

Net Working Capital 2022 2023 2024 2025

Total Current Assets 350,381.49 543,407.83 719,887.60 858,236.83
Less: Total Current Liabilities 78,307.33 80,784.43 87,283.68 91,247.47
272,074.16 462,623.40 632,603.93 766,989.36

ACTIVITY RATIO
Total Asset Turnover 2022 2023 2024 2025
Sales 1,328,105.83 356,583.77 328,326.68 278,624.79
*Average Total Assets 365687.90 460311.31 641284.83 794919.80
3.63 0.77 0.51 0.35
*Average Total Assets
Tota Asset, Beginning + Total Asset, Ending
2

PROFITABILITY RATIO
Gross Profit Margin Ratio 2022 2023 2024 2025
Gross Profit 433,152.23 356,583.77 328,326.68 278,624.79
Sales 1,328,105.83 1,329,203.83 1,374,031.50 1,373,671.50
0.33 0.27 0.24 0.20
 Operating Profit Margin Ratio 2022 2023 2024 2025
Operating Profit 339,115.10 266,813.88 237,429.99 186,579.86
Sales 1,328,105.83 1,329,203.83 1,374,031.50 1,373,671.50
0.26 0.20 0.17 0.14

Net Profit Margin Ratio 2022 2023 2024 2025

Net Income 237,380.57 186,769.72 166,200.99 130,605.90
Net Sales 1,325,855.83 1,326,953.83 1,371,781.50 1,371,421.50
0.18 0.14 0.12 0.10

Return on Total Asset 2022 2023 2024 2025

Net Income 237,380.57 186,769.72 166,200.99 130,605.90
*Average Total Assets 365687.90 460311.31 641284.83 794919.80
0.65 0.41 0.26 0.16
*Average Total Assets
Tota Asset, Beginning + Total Asset, Ending
2
 PAYBACK PERIOD FOR 5 MONTHS
Net Investment 50,000
2026 Net Cash Inflow 12,000
1,017,141.66 4.166666667
98,266.56
10.350842310651
*Net Cash Inflow
2026 YEAR RECOVERY Cash Inflows After tax Cash -to-date
956,201.51 1
98,266.56 2
9.73 3
4
2026 5
1,017,141.66 Add: Depreciation Expense
98,266.56
918,875.10

2026
241,321.25
939767.29
0.26

2026
241,321.25
1,418,671.50
0.17
 2026
148,106.21
1,418,671.50
0.10

2026
148,106.21
1,416,421.50
0.10

2026
148,106.21
939767.29
0.16
PBP