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    Bugkalot Coffee Growers MPC Assessment

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    Roel Jr Pinaroc Dolaypan
    This document contains comparative financial statements for Bugkalot Coffee Growers Multipurpose Cooperative for the years 2020, 2019, 2018 and 2017. It shows that the cooperative's total assets increased from 2020 to 2019 but net surplus decreased, and provides ratios analyzing the cooperative's profitability, asset turnover, inventory turnover, current ratio and debt-to-equity ratio for the given years.

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    Bugkalot Coffee Growers MPC Assessment

    Uploaded by

    Roel Jr Pinaroc Dolaypan
    47 views5 pages
    This document contains comparative financial statements for Bugkalot Coffee Growers Multipurpose Cooperative for the years 2020, 2019, 2018 and 2017. It shows that the cooperative's total assets increased from 2020 to 2019 but net surplus decreased, and provides ratios analyzing the cooperative's profitability, asset turnover, inventory turnover, current ratio and debt-to-equity ratio for the given years.

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    This document contains comparative financial statements for Bugkalot Coffee Growers Multipurpose Cooperative for the years 2020, 2019, 2018 and 2017. It shows that the cooperative's total assets increased from 2020 to 2019 but net surplus decreased, and provides ratios analyzing the cooperative's profitability, asset turnover, inventory turnover, current ratio and debt-to-equity ratio for the given years.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    47 views5 pages

    Bugkalot Coffee Growers MPC Assessment

    Uploaded by

    Roel Jr Pinaroc Dolaypan
    This document contains comparative financial statements for Bugkalot Coffee Growers Multipurpose Cooperative for the years 2020, 2019, 2018 and 2017. It shows that the cooperative's total assets increased from 2020 to 2019 but net surplus decreased, and provides ratios analyzing the cooperative's profitability, asset turnover, inventory turnover, current ratio and debt-to-equity ratio for the given years.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 5

    BUGKALOT COFFEE GROWERS MULTIPURPOSE COOPERATIVE

    Talbek, Dupax del Sur, Nueva Vizcaya


    CDA Registration No. 9520-02024306
    CIN 0102020160

    COMPARATIVE STATEMENT OF FINANCIAL CONDITION


    As of December 31, 2020, 2019, 2018 and 2017

    2020 2019
    ASSETS
    Current Assets 1,256,619.17 836,275.07
    Non-Current Assets 8,004,597.37 7,972,009.54
    Total Assets 9,261,216.54 8,808,284.61

    LIABILITIES
    Current Liabilities 320,980.83 457,189.50
    Non-Currrent Liabilities 5,780,934.00 5,778,434.00
    Total Liabilities 6,101,914.83 6,235,623.50

    EQUITY
    Total Members' Equity 3,159,301.71 2,572,661.12
    Total Liabilities and Members' Equity 9,261,216.54 8,808,284.62

    BUGKALOT COFFEE GROWERS MULTIPURPOSE COOPERATIVE


    Talbek, Dupax del Sur, Nueva Vizcaya
    CDA Registration No. 9520-02024306
    CIN 0102020160

    COMPARATIVE STATEMENT OF OPERATION


    As of December 31, 2020, 2019, 2018 and 2017

    2020 2019
    Sales - Merchandising 140,800.00 1,082,781.59
    Sales - Coffee 44,500.00 310,000.00
    Total Sales 185,300.00 1,392,781.59
    Less: Cost of Sales 55,579.91 1,034,732.22
    Gross Profit from Consumer Operations 129,720.09 358,049.37
    Add: Gross Profit from Service Operations - 71,475.50
    Other Income 221,076.52 123,060.00
    Total Gross Profit 350,796.61 552,584.87
    Less: Administrative Expenses 770,976.64 444,333.22
    Net Surplus before Other Items - 420,180.03 108,251.65
    Add: Donations and Grants Subsidy 470,333.17 391,800.00
    Net Surplus 50,153.14 500,051.65
    BUGKALOT COFFEE GROWERS MULTIPURPOSE COOPERATIVE
    Talbek, Dupax del Sur, Nueva Vizcaya
    CDA Registration No. 9520-02024306
    CIN 0102020160

    COMPARATIVE STATEMENT OF CASH FLOW


    As of December 31, 2020, 2019, 2018 and 2017

    2020 2019
    Cash Flow from Operating Activities 100,813.46 202,412.13
    Cash Flow from Investing Activities - 342,921.00 - 25,363.00
    Cash Flow from Financing Activities 369,998.70 - 239,675.37
    Net Increase(decrease) in cash 127,891.16 - 62,626.24
    Cash Balance, Beg. 272,336.90 334,963.14
    Cash Balance, End. 400,228.06 272,336.90

    RATIO ANALYSIS
    a. Profitability Ratio
    Gross Margin Percentage 70% 26%
    Return on Investment 1% 6%
    b. Turnover Ratio
    Asset Turnover 0.04 0.06
    Inventory Turnover 1.02 8.95
    c. Debt Ralated Ratios
    Current Ratio 3.91 1.83
    Debt-to-Equity Ratio 1.93 2.42
    2018 2017

    1,025,933.53 954,298.34
    7,726,022.02 7,828,786.17
    8,751,955.55 8,783,084.51

    300,317.34 171,791.80
    5,778,434.00 5,860,584.00
    6,078,751.34 6,032,375.80

    2,673,204.21 2,750,708.71
    8,751,955.55 8,783,084.51

    2018 2017
    748,476.24 147,575.29
    347,575.29 -
    1,096,051.53 147,575.29
    534,126.56 39,900.40
    561,924.97 107,674.89
    71,745.50 28,653.00
    119,555.00 223,143.41
    753,225.47 359,471.30
    709,493.93 703,673.51
    43,731.54 - 344,202.21
    391,800.00 391,800.00
    435,531.54 47,597.79
    2018 2017
    768,306.19 979,544.64
    - 229,141.00 - 1,065,772.00
    - 391,538.95 - 425,535.00
    147,626.24 - 511,762.36
    272,336.90 784,099.26
    419,963.14 272,336.90

    51% 73%
    5% 1%

    0.09 0.04 2.5


    3.29 0.41 5

    3.42 5.55 1.5


    2.27 2.19 2.5
    Purchase Price
    No. Particular Unit Quantity Total Costs
    per Unit
    1 Rice 1,900.00 cavan 53 100,700.00
    2 Triple 14 1,500.00 cavan 20 30,000.00
    3 UREA 1,500.00 cavan 20 30,000.00
    4 Clear Out 1,050.00 gallon 5 5,250.00
    5 Savetime 1,000.00 gallon 5 5,000.00
    6 Triple 300.00 gallon 5 1,500.00
    7 Clear Out 330.00 ml 8 2,640.00
    8 Brodan 255.80 ml 7 1,790.60
    9 Dithane 510.00 ml 8 4,080.00
    10 Funguran 650.00 ml 8 5,200.00
    11 Scorpio 570.00 ml 8 4,560.00
    12 Tongi 575.00 ml 8 4,600.00
    13 Fortuna Blue 585.00 ml 8 4,680.00
    TOTAL 200,000.60

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