Cost of Services:

INGREDIENTS NACHOS FLAVOR CHIPS TEA

Plain Tuna Mayo Plain Sisig Express Cheese Tuna Mayo Tuna Sisig Cheese Chips Sour Cream Barbeque Chips Beverage
Supplies Directly Used in Business
Laundry Carts 3.00 3.00 3.00 3.00 3.00 3.00 3.00
6.63 6.63 6.63
6.00 6.00 6.00 6.00
2.50 2.50 2.50 2.50
1.00 1.00 1.00 1.00
3.03 3.03 3.03 3.03
2.60 2.60 2.60 2.60
2.00 2.00 2.00 2.00 2.00 2.00 2.00
6.00 6.00
0.05 0.05
0.50 0.50
0.34 0.34
0.40
0.40
1.50
1.00
Total Direct Material 26.76 26.68 27.10 33.31 5.34 5.40 5.40 2.50
Indirect Material:
Paper Container 4.00 4.00 4.00 4.00 3.00 3.00 3.00
Paper Cups 4.92
Bend Straw 0.77
Total Indirect Material 4.00 4.00 4.00 4.00 3.00 3.00 3.00 5.69
TOTAL MATERIALS 30.76 30.68 31.10 37.31 8.34 8.40 8.40 8.19

Direct Cost-Depreciation production 38.13 38.13 38.13 38.13 38.13 38.13 38.13 38.13

48
Cost per Unit Computation:

Plain Tuna Mayo Plain Sisig Express Cheese Tuna Mayo Tuna Sisig Cheese Chips Sour Cream Barbeque Chips Beverage
Material Cost per unit 30.76 30.68 31.10 37.31 8.34 8.40 8.40 8.19
Direct labor 1,714.29 1,714.29 1,714.29 1,714.29 1,714.29 1,714.29 1,714.29
Manufacturing Overhead
Depreciation-production area 38.13 38.13 38.13 38.13 38.13 38.13 38.13 38.13
Utilities 1,112.50 1,112.50 1,112.50 1,112.50 1,112.50 1,112.50 1,112.50 1,112.50
Supplies 753.50 753.50 753.50 753.50 753.50 753.50 753.50 753.50
Indirect Labor 1,142.86 1,142.86 1,142.86 1,142.86 1,142.86 1,142.86 1,142.86
Transportation in 28.57 28.57 28.57 28.57 28.57 28.57 28.57
Repairs and maintenance 71.43 71.43 71.43 71.43 71.43 71.43 71.43
Total Cost 4,861.28 4,861.28 4,861.28 4,861.28 4,861.28 4,861.28 4,861.28 1,904.13
Per Unit cost-indirect 4.86 4.86 4.86 4.86 4.86 4.86 4.86 1.90
Cost Per Unit-total 35.62 35.54 35.96 42.17 13.20 13.26 13.26 10.09
Multiply: 20% Mark up 42.74 42.65 43.15 50.60 15.84 15.91 15.91 12.11
SRP 45.00 45.00 45.00 55.00 16.00 16.00 16.00 15.00

Supplies: Utilities:

Scoth brite 70.00 Rental 7500

Hair net 48.00 Electricity 800
Aluminum Foil 182.00 Water 600
Tissue 138.00 Total 8900
Gloves 80.25
Apron 46.75
Pat Holder 139.50 Others:
Rug 49.00
Total 753.50 Transpo 200.00
Total per Year 9,042.00 Repairs and maintenance 500.00
Total 700.00

48
SALES BASIS:
Plain Tuna Mayo Plain Sisig Express Cheese Tuna Mayo Tuna Sisig Cheese Chips Sour Cream Barbeque Beverage

Estimated total number of Population 88,000 88,000 88,000 88,000 88,000 88,000 88,000 88,000
% of people aged 15-30 yrs old 35% 35% 35% 35% 35% 35% 35% 35%
Approximate Population age 15-30 30,800 30,800.00 30,800.00 30,800.00 30,800.00 30,800 30,800 30,800
Target Percentage 35% 35% 35% 35% 35% 35% 35% 35%
Target Market 10,780 10,780 10,780 10,780 10,780 10,780 10,780 10,780
Demand 0.40% 0.10% 0.20% 0.30% 0.20% 0.50% 0.30% 0.50%
Sales per day 43 11 22 32 22 54 32 54
No. of Days 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5
Sales in Weeks 237 61 121 176 121 297 176 297
No. of Weeks 4 4 4 4 4 4 4 4
Sales in Month 946 242 484 704 484 1,188 704 1,188
No. of months 12 12 12 12 12 12 12 12
Yearly Sales No. 11,352 2,904 5,808 8,448 5,808 14,256 8,448 14,256

Payroll

PRODUCTION
Per Month SSS PHIC HDMF TAXES NET PAY
Salaries & Wages
PRODUCTION MANAGER 8,000.00 290.00 100.00 160.00 408.33 7,041.67
LABORERS: 1 6,000.00 218.00 100.00 120.00 141.67 5,420.33
2 6,000.00 218.00 100.00 120.00 141.67 5,420.33
STORE
Per Month SSS PHIC HDMF TAXES NET PAY
Salaries & Wages
SALES PERSONNEL 8,000.00 290.00 100.00 160.00 408.33 7,041.67
SALES PERSONNEL 8,000.00 290.00 100.00 160.00 408.33 7,041.67
COMPUTATION OF WITHHOLDING TAX
96,000.00 72,000.00
46,000.00 22,000.00
16,000.00 12,000.00
2,400.00 1,200.00
4,900.00 1,700.00
408.33 141.67

48
 RJG's Nachos
Comparative Statement of Income

2021 2022 2023 2024 2025

30422 33281 36140 38999 41858

Sales Selling Price UnitSold 10% 20% 30% 40%

Bread 45.00 22,315 1,004,175.00
Cookies 22.00 22,315 490,930.00
Oatmeal 58.00 22,315 1,294,270.00
Pancake Mix 64.00 22,315 1,428,160.00
Biscuits 24.00 22,315 535,560.00
Butter 99.00 22,315 2,209,185.00
Cheese 95.00 22,315 2,119,925.00
Eggs 5.00 22,315 111,575.00
Milk 110.00 22,315 2,454,650.00
Yogurt 21.00 22,315 468,615.00
Ice cream 226.00 22,314 5,042,964.00
Juice 12.00 22,314 267,768.00
Soda 18.00 22,314 401,652.00
Coffee 25.00 22,314 557,850.00
Tea 120.00 22,314 2,677,680.00
Canned goods 22.00 22,315 490,930.00
Noodles 8.00 22,314 178,512.00
Oil 88.00 22,314 1,963,632.00
Syrup 68.00 22,314 1,517,352.00
Ketchup 108.00 22,314 2,409,912.00
Mayonnaise 180.00 22,314 4,016,520.00
Salt 15.00 22,314 334,710.00
Pepper 15.00 22,315 334,725.00
Candy 32.00 22,315 714,080.00
Crackers 18.00 22,315 401,670.00
Conditioner 98.00 22,314 2,186,772.00
Cotton products 24.00 22,314 535,536.00
Deodorant 105.00 22,314 2,342,970.00
Feminine hygiene 120.00 22,314 2,677,680.00
Shampoo 115.00 22,314 2,566,110.00
Soap 72.00 22,315 1,606,680.00
Toothbrush 44.00 22,314 981,816.00
Toothpaste 36.00 22,314 803,304.00
Tissues 12.00 22,315 267,780.00
Bleach 12.00 22,315 267,780.00
Detergent 88.00 22,315 1,963,720.00
Dish soap 22.00 22,315 490,930.00
Fabric softener 122.00 22,315 2,722,430.00
Garbage bag 66.00 22,315 1,472,790.00
Sponges 20.00 22,315 446,300.00
Total Sales 2,454.00 892,582.00 54,759,600.00 - - - -

Cost of Sales
Plain Tuna Mayo 35.62 22,315 794,850.98 874,336.07 953,821.17 1,033,306.27 1,112,791.37
Plain Sisig Express 35.54 22,315 793,177.35 872,495.09 951,812.82 1,031,130.56 1,110,448.29
Cheese Tuna Mayo 35.96 22,315 802,438.08 882,681.88 962,925.69 1,043,169.50 1,123,413.31
 Tuna Sisig 42.17 22,315 941,014.23 1,035,115.65 1,129,217.07 1,223,318.49 1,317,419.92
Cheese chips 13.20 22,314 294,573.31 324,030.65 353,487.98 382,945.31 412,402.64
Sour Cream Chips 13.26 22,314 295,912.15 325,503.37 355,094.58 384,685.80 414,277.02
Barbeque Chips 13.26 #REF! #REF! #REF! #REF! #REF! #REF!
Beverage 10.09 #REF! #REF! #REF! #REF! #REF! #REF!
Total COGS #REF! #REF! #REF! #REF! #REF!

Gross Income #REF! #REF! #REF! #REF! #REF!

Less:
Operating Expenses
Supplies Expenses 9,042.00 9,946.20 11,935.44 15,516.07 21,722.50
Depreciation- store equipment 11,644.04 11,644.04 11,644.04 11,644.04 11,644.04
Salaries & Wages 192,000.00 192,000.00 192,000.00 192,000.00 192,000.00
Bonus - - 15,000.00 15,000.00 15,000.00
SSS/PHIC/HDMF Contribution 33,823.20 33,823.20 33,823.20 33,823.20 33,823.20
Light & Water 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
Pre Opening Expense 11,347.39 - - - -
Rent Expense 90,000.00 90,000.00 90,000.00 90,000.00 90,000.00
Repairs and Maintenance 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00
TOTAL OPERATING EXPENSES 371,856.63 361,413.44 378,402.68 381,983.31 388,189.74
Income Before Tax #REF! #REF! #REF! #REF! #REF!
Provision for Income Tax #REF! #REF! #REF! #REF! #REF!
Income after Tax #REF! #REF! #REF! #REF! #REF!
 RJG's Nachos Stop
Statement of Financial Position
As of December 31, 2018 to 2022

ASSETS

2018 2019 2020 2021 2022

Current Assets:
Cash P #REF! #REF! #REF! #REF! #REF!
Prepaid Rent 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
Total Current Assets #REF! #REF! #REF! #REF! #REF!

Non-Current Assets:
Property and Equipment 84,365.14 84,365.14 127,730.29 127,730.29 127,730.29
Less: Accumulated Depreciation 15,184.51 30,369.01 45,553.52 55,278.77 65,004.03
69,180.64 53,996.13 82,176.77 72,451.51 62,726.26
Total Assets P #REF! #REF! #REF! #REF! #REF!

LIABILITIES AND OWNER'S EQUITY

Current Liabilities:
Other Current Liabilities #REF! #REF! #REF! #REF! #REF!
Total Current Liabilities #REF! #REF! #REF! #REF! #REF!

Total Liabilities P #REF! #REF! #REF! #REF! #REF!

Owner's Equity:
Paguio, Capital P #REF! #REF! #REF! #REF! #REF!
Orlanda, Capital #REF! #REF! #REF! #REF! #REF!
Racraquin, Capital #REF! #REF! #REF! #REF! #REF!
Total Capital P #REF! #REF! #REF! #REF! #REF!

Total Liabilities and Owner's Equity P #REF! #REF! #REF! #REF! #REF!

50
 RJG's Nachos Stop
Statement of Partners Equity

2018
40% 30% 30%
Paguio, Capital Orlanda, Capital Racraquin, Capital Total
Beginning Capital 50,000.00 50,000.00 50,000.00 150,000.00
Add: Net Income-2018 #REF! #REF! #REF! #REF!
Equity after NI #REF! #REF! #REF! #REF!
Less: Withdrawals - - - -
Equity -end-2017 #REF! #REF! #REF! #REF!

2019
40% 30% 30%
Paguio, Capital Orlanda, Capital Racraquin, Capital Total
Beginning Capital #REF! #REF! #REF! #REF!
Add: Net Income-2019 #REF! #REF! #REF! #REF!
Equity after NI #REF! #REF! #REF! #REF!
Less: Withdrawals 10,000.00 - - 10,000.00
Equity -end-2018 #REF! #REF! #REF! #REF!

2020
40% 30% 30%
Paguio, Capital Orlanda, Capital Racraquin, Capital Total
Beginning Capital #REF! #REF! #REF! #REF!
Add: Net Income-2020 #REF! #REF! #REF! #REF!
Equity after NI #REF! #REF! #REF! #REF!
Less: Withdrawals 5,000.00 10,000.00 5,000.00 20,000.00
Equity -end-2019 #REF! #REF! #REF! #REF!

2021
40% 30% 30%
Paguio, Capital Orlanda, Capital Racraquin, Capital Total
Beginning Capital #REF! #REF! #REF! #REF!
Add: Net Income-2021 #REF! #REF! #REF! #REF!
Equity after NI #REF! #REF! #REF! #REF!
Less: Withdrawals 10,000.00 - 5,000.00 15,000.00
Equity -end-2019 #REF! #REF! #REF! #REF!

2022
40% 30% 30%
Paguio, Capital Orlanda, Capital Racraquin, Capital Total
Beginning Capital #REF! #REF! #REF! #REF!
Add: Net Income-2022 #REF! #REF! #REF! #REF!
Equity after NI #REF! #REF! #REF! #REF!
Less: Withdrawals - 5,000.00 15,000.00 20,000.00
Equity -end-2019 #REF! #REF! #REF! #REF!

51
 RJG's Nachos Stop
Statement of Cash Flow

2018 2019 2020 2021 2022

Cash-Beg Balance 150,000.00 #REF! #REF! #REF! #REF!

Investing Transactions
Equipments Purchase (84,365.14) - (43,365.14) - -
Withdrawals (10,000.00) (20,000.00) (15,000.00) (20,000.00)
Total Investing Transactions (84,365.14) (10,000.00) (63,365.14) (15,000.00) (20,000.00)

Financing Transactions - - - - -

Operating Transactions
Net Income #REF! #REF! #REF! #REF! #REF!
Increase in Prepaid Rent (15,000.00) - - - -
Increase in Accrued Payable #REF! #REF! #REF! #REF! #REF!
Depreciation 15,184.51 15,184.51 15,184.51 9,725.26 9,725.26
Total Operating Transactions #REF! #REF! #REF! #REF! #REF!
Cash-end #REF! #REF! #REF! #REF! #REF!

52
 RJG's Nachos
Schedule of Sales
2018

Product Daily Weekly Monthly Annually

Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales
Plain Tuna Mayo 43 45.00 1,935.00 237 45.00 10,642.50 946 45.00 42,570.00 11,352 45.00 510,840.00
Plain Sisig Express 11 45.00 495.00 61 45.00 2,722.50 242 45.00 10,890.00 2,904 45.00 130,680.00
Cheese Tuna Mayo 22 45.00 990.00 121 45.00 5,445.00 484 45.00 21,780.00 5,808 45.00 261,360.00
Tuna Sisig 32 55.00 1,760.00 176 55.00 9,680.00 704 55.00 38,720.00 8,448 55.00 464,640.00
Cheese chips 22 16.00 352.00 121 16.00 1,936.00 484 16.00 7,744.00 5,808 16.00 92,928.00
Sour Cream Chips 54 16.00 864.00 297 16.00 4,752.00 1,188 16.00 19,008.00 14,256 16.00 228,096.00
Barbeque Chips 32 16.00 512.00 176 16.00 2,816.00 704 16.00 11,264.00 8,448 16.00 135,168.00
Beverage 54 15.00 810.00 297 15.00 4,455.00 1,188 15.00 17,820.00 14,256 15.00 213,840.00
TOTAL 270 7,718.00 1,485 42,449.00 5,940 169,796.00 71,280 2,037,552.00

2019

Product Daily Weekly Monthly Annually

Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales
Plain Tuna Mayo 47 45.00 2,128.50 260 45.00 11,706.75 1,041 45.00 46,827.00 12,487 45.00 561,924.00
Plain Sisig Express 12 45.00 544.50 67 45.00 2,994.75 266 45.00 11,979.00 3,194 45.00 143,748.00
Cheese Tuna Mayo 24 45.00 1,089.00 133 45.00 5,989.50 532 45.00 23,958.00 6,389 45.00 287,496.00
Tuna Sisig 35 55.00 1,936.00 194 55.00 10,648.00 774 55.00 42,592.00 9,293 55.00 511,104.00
Cheese chips 24 16.00 387.20 133 16.00 2,129.60 532 16.00 8,518.40 6,389 16.00 102,220.80
Sour Cream Chips 59 16.00 950.40 327 16.00 5,227.20 1,307 16.00 20,908.80 15,682 16.00 250,905.60
Barbeque Chips 35 16.00 563.20 194 16.00 3,097.60 774 16.00 12,390.40 9,293 16.00 148,684.80
Beverage 59 15.00 891.00 327 15.00 4,900.50 1,307 15.00 19,602.00 15,682 15.00 235,224.00
TOTAL 297 8,489.80 1,634 46,693.90 6,534 186,775.60 78,408 2,241,307.20

2020

Product Daily Weekly Monthly Annually

Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales
Plain Tuna Mayo 52 45.00 2,322.00 284 45.00 12,771.00 1,135 45.00 51,084.00 13,622 45.00 613,008.00
Plain Sisig Express 13 45.00 594.00 73 45.00 3,267.00 290 45.00 13,068.00 3,485 45.00 156,816.00
Cheese Tuna Mayo 26 45.00 1,188.00 145 45.00 6,534.00 581 45.00 26,136.00 6,970 45.00 313,632.00
Tuna Sisig 38 55.00 2,112.00 211 55.00 11,616.00 845 55.00 46,464.00 10,138 55.00 557,568.00
Cheese chips 26 16.00 422.40 145 16.00 2,323.20 581 16.00 9,292.80 6,970 16.00 111,513.60
Sour Cream Chips 65 16.00 1,036.80 356 16.00 5,702.40 1,426 16.00 22,809.60 17,107 16.00 273,715.20
Barbeque Chips 38 16.00 614.40 211 16.00 3,379.20 845 16.00 13,516.80 10,138 16.00 162,201.60
Beverage 65 15.00 972.00 356 15.00 5,346.00 1,426 15.00 21,384.00 17,107 15.00 256,608.00
TOTAL 324 9,261.60 1,782 50,938.80 7,128 203,755.20 85,536 2,445,062.40
2021

Product Daily Weekly Monthly Annually

Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales
Plain Tuna Mayo 56 45.00 2,515.50 307 45.00 13,835.25 1,230 45.00 55,341.00 14,758 45.00 664,092.00
Plain Sisig Express 14 45.00 643.50 79 45.00 3,539.25 315 45.00 14,157.00 3,775 45.00 169,884.00
Cheese Tuna Mayo 29 45.00 1,287.00 157 45.00 7,078.50 629 45.00 28,314.00 7,550 45.00 339,768.00
Tuna Sisig 42 55.00 2,288.00 229 55.00 12,584.00 915 55.00 50,336.00 10,982 55.00 604,032.00
Cheese chips 29 16.00 457.60 157 16.00 2,516.80 629 16.00 10,067.20 7,550 16.00 120,806.40
Sour Cream Chips 70 16.00 1,123.20 386 16.00 6,177.60 1,544 16.00 24,710.40 18,533 16.00 296,524.80
Barbeque Chips 42 16.00 665.60 229 16.00 3,660.80 915 16.00 14,643.20 10,982 16.00 175,718.40
Beverage 70 15.00 1,053.00 386 15.00 5,791.50 1,544 15.00 23,166.00 18,533 15.00 277,992.00
TOTAL 351 10,033.40 1,931 55,183.70 7,722 220,734.80 92,664 2,648,817.60

2022

Product Daily Weekly Monthly Annually

Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales Unit Sales Sales Price Total Sales
Plain Tuna Mayo 60 45.00 2,709.00 331 45.00 14,899.50 1,324 45.00 59,598.00 15,893 45.00 715,176.00
Plain Sisig Express 15 45.00 693.00 85 45.00 3,811.50 339 45.00 15,246.00 4,066 45.00 182,952.00
Cheese Tuna Mayo 31 45.00 1,386.00 169 45.00 7,623.00 678 45.00 30,492.00 8,131 45.00 365,904.00
Tuna Sisig 45 55.00 2,464.00 246 55.00 13,552.00 986 55.00 54,208.00 11,827 55.00 650,496.00
Cheese chips 31 16.00 492.80 169 16.00 2,710.40 678 16.00 10,841.60 8,131 16.00 130,099.20
Sour Cream Chips 76 16.00 1,209.60 416 16.00 6,652.80 1,663 16.00 26,611.20 19,958 16.00 319,334.40
Barbeque Chips 45 16.00 716.80 246 16.00 3,942.40 986 16.00 15,769.60 11,827 16.00 189,235.20
Beverage 76 15.00 1,134.00 416 15.00 6,237.00 1,663 15.00 24,948.00 19,958 15.00 299,376.00
TOTAL 378 10,805.20 2,079 59,428.60 8,316 237,714.40 99,792 2,852,572.80
 RJG's Nachos Stop
Accrued Expenses

2018 2019 2020 2021 2022

Vat Payable #REF! #REF! #REF! #REF! #REF!

ITR #REF! #REF! #REF! #REF! #REF!
SSS/PHIC/HDMF Payable 6,447.90 6,447.90 6,447.90 6,447.90 6,447.90
Witholding tax 1,508.33 1,508.33 1,508.33 1,508.33 1,508.33
#REF! #REF! #REF! #REF! #REF!

54
 RJG's Nachos
Schedule of Capital Outlay

Total Invested Capital 150,000.00

LESS:
Purchases of equipment 84,365.14
Start up cost 11,347.39
Advance Payment for Rentals 30,000.00
Purchases of Materials 20,000.00
Supplies 1,000.00
Other expenses 3,287.47

Factory Equipment Depreciation

Cost Life Yearly Monthly
Grater 700.00 3 233.33 19.44
Steamer 1,562.00 3 520.67 43.39
Rolling Pin 300.00 3 100.00 8.33
Knife 299.00 3 99.67 8.31
Stove 840.00 5 168.00 14.00
Chopping Board 149.50 3 49.83 4.15
Molding Tools 200.00 3 66.67 5.56
Basin 239.50 3 79.83 6.65
Garbage Can 124.75 3 41.58 3.47
Fresh Container Big 499.75 3 166.58 13.88
Pale 69.00 3 23.00 1.92
Mop Set 369.00 2 184.50 15.38
Dust Pan 110.75 3 36.92 3.08
Firefly Bulb 79.75 2 39.88 3.32
Broom 65.00 2 32.50 2.71
Rog 10.00 2 5.00 0.42
Spoon/Fork 288.00 3 96.00 8.00
Shellane 2,500.00 5 500.00 41.67
Exhaust fan 1,085.00 5 217.00 18.08
Refrigerator 20,000.00 20 1,000.00 83.33
29,491.00 79 3,660.96 305.08

55
Store Equipment:
Cost Life Yearly Monthly
Knife 128.14 3 42.71 3.56
Frying Pan 1,050.00 3 350.00 29.17
Frying Spoon 79.75 3 26.58 2.22
Stove 840.00 5 168.00 14.00
Chopping Board 74.75 3 24.92 2.08
Kitchen Scale 304.75 3 101.58 8.47
Drainer 79.75 3 26.58 2.22
Pot Holder 49.00 3 16.33 1.36
Beverage Container 355.00 3 118.33 9.86
Pitcher 119.75 3 39.92 3.33
Chair 338.00 3 112.67 9.39
Dust Pan 110.75 3 36.92 3.08
Condiment Dispenser 79.50 3 26.50 2.21
Fresh Container Small 400.00 3 133.33 11.11
Glasses 2,000.00 5 400.00 33.33
Plates 5,000.00 5 1,000.00 83.33
Spoon and Fork 2,000.00 5 400.00 33.33
Broom 65.00 2 32.50 2.71
Calculator BIG 800.00 3 266.67 22.22
13,874.14 64 3,323.55 276.96

Furnitures and Fixtures

Tables 9,750.00 5 1,950.00 162.50
Chairs 6,250.00 5 1,250.00 104.17
Water Dispenser 10,000.00 5 2,000.00 166.67
Aircon 15,000.00 5 3,000.00 250.00
41,000.00 20 8,200.00 683.33

55
 RJG's Nachos
Start Up Cost

Production Store Total

Garbage Fee - 150.00 150.00
Sanitary permit 500.00 500.00 1,000.00
BIR permit - 500.00 500.00
Mayors Permit 500.00 551.25 1,051.25
Barangay Permit 50.00 50.00 100.00
Business Plate - 55.12 55.12
Signboard Fee - 1,500.00 1,500.00
Zoning Fee - 11.02 11.02
Fire Inspection Fee 20.00 20.00 40.00
Electrical Inspection Fee 435.00 435.00 870.00
DTI Permit - 600.00 600.00
Annual Book Regs - 200.00 200.00
Annual Regs Fee - 115.00 115.00
Advertising Expense 5,000.00 5,000.00
CTC 55.00 100.00 155.00
Total 1,560.00 9,787.39 11,347.39

56
 RJG's Nachos
Financial Ratios

2018 2019 2020 2021 2022

Liquidity
Current Current Asset #REF! #REF! #REF! #REF! #REF!
Current Liabilities

Quick Current Asset-Inventory #REF! #REF! #REF! #REF! #REF!

Current Liabilities

Asset Management
Fixed Asset Turnover Sales 791.55 - - - -
Net fixed Assets

Total Assets Turnover Sales #REF! #REF! #REF! #REF! #REF!

Total Assets

Debt Management
Debt Ratio Total Liabilities #REF! #REF! #REF! #REF! #REF!
Total Assets

Profitability
Net Profit Margin Net Income #REF! #REF! #REF! #REF! #REF!
Sales

Return on Assets (ROA) Net Income #REF! #REF! #REF! #REF! #REF!
Total Assets

57
 Si Boss Joe Minimart Business
Income Statement
For the years ended December 31, 2021, 2022, 2023, 2024, & 2025
30422 33281
Notes 2021 2022
Sales ₱54,759,600.00 ₱59,905,800.00
Cost of Goods Sold 36,506,400.00 39,937,200.00
Gross Profit: ₱18,253,200.00 ₱19,968,600.00
Less:
General and Administrative Expense
Selling Expense
Salaries Expense ₱374,400.00 ₱374,400.00
Commission Expense
Variable (P100 per account)
Net Profit Before Taxes
Less: Income Tax Expense
Net Income After Taxes
mart Business Salaries Expense
tement Co-owner 1
2021, 2022, 2023, 2024, & 2025 Co-owner 2
36140 38999 41858 Agent 1
2023 2024 2025 Agent 2
₱65,052,000.00 ₱70,198,200.00 ₱75,344,400.00 Total SE
43,368,000.00 46,798,800.00 50,229,600.00
₱21,684,000.00 ₱23,399,400.00 ₱25,114,800.00 Administratie

₱374,400.00 ₱374,400.00 ₱374,400.00

₱109,200.00
₱109,200.00
₱78,000.00
₱78,000.00
₱374,400.00
 SALES FORECAST
* The projected average increase in demands is 2,859 potential customer.

* PHP150 average amount of money used every month in a grocery store for every customer.

* PHP1,800 used money in a year for every customer.

* PHP2,000 direct cost in a year for every customer.
Personne
No. of customer
Average
in a year
amount in a yearCost 2021 2022 2023 2024 2025
l Plan
P54,759,600 Co-owner
30,422 1800 1200
.00 @350/day
Cashier
P59,905,800
33,281 1800 1200 /Co-
.00
owner

P65,052,000. Agent 1
36,140 1800 1200
00 @250/day

P70,198,200. Agent 2
38,999 1800 1200 `
00 @250/day

P75,344,400.
41,858 1800 1200
00
P54,759,600 P59,905,800 P65,052,000. P70,198,200. P75,344,400.
Total Sales Forecast
.00 .00 00 00 00
 PERSONNEL PLAN

Permits and Licenses

312 FY 2021 Fy 2022 FY 2023 FY 2024 FY2025

Organi
Description
350 109,200 109,200 109,200 109,200 109,200 DTI Registration
Business/Mayor's Permit
350 109,200 109,200 109,200 109,200 109,200 Community Tax
Barangay Busine
78,000 + 78,000 + 78,000 + 78,000 + 78,000 + Bureau of Fire
1%Commis 1%Commis 1%Commis 1%Commis 1%Commis
250 sion and sion and sion and sion and sion and Sanity Permit
P100/ P100/ P100/ P100/ P100/ Mayor's Permit
account account account account account
Bureau of Internal Revenue
78,000 + 78,000 + 78,000 + 78,000 + 78,000 + Payment Form 0
1%Commis 1%Commis 1%Commis 1%Commis 1%Commis
250 sion and sion and sion and sion and sion and
DST Form 2000
P100/ P100/ P100/ P100/ P100/ Books of Accoun
account account account account account
 Organization Cost
Description Cost Total Cost
₱ 215.00
ermit ₱ 7,170.00
Community Tax Certificate ₱ 50.00
Barangay Business Clearance ₱ 100.00
Bureau of Fire ₱ 226.00
Sanity Permit ₱ 100.00
Mayor's Permit ₱ 6,695.00
evenue ₱ 619.00
Payment Form 0605 ₱ 500.00
DST Form 2000 ₱ 19.00
Books of Accounts ₱ 100.00