Financial Study Format

TOTAL PROJECTED COST
In Philippine Peso
Merchandise Inventory 1 ₱ 879,392.80
Vending Machine 2 204,000.00
Business Permit and Licenses 3 5,994.00
Cash In Bank 110,613.20
TOTAL PROJECTED COST 1,200,000.00
STNote 1: Merchandise Inventory
Coke Mismo 12.33
Royal Mismo 12.33
120
Sprite Mismo 12.33
500ml Water 11
Cloud 9 7
Chippy ( BBQ ) 5.75
80
Fita 4.13
Piattos ( Cheese ) 12
76.87
xCapacity of vending Machine Per Product ( Beverages ) 120
xCapacity of vending Machine Per Product ( Snacks ) 80
xNo. of Vending Machine 4
33822.8
xAverage No. Of School Days Per Month 26
TOTAL 879,392.80
STNote 3: BUSINESS PERMIT STNote 2: Cost of Ven

DTI Registration Fee ₱ 250.00 Price
Barangay Clearance 500.00 x Quantity
BIR Registration Fee 500.00 Total
Police Clearance 50.00
Business Permit 4,694.00
TOTAL ₱ 5,994.00
STNote 2: Cost of Vending Machine
Price ₱ 51,000.00
x Quantity 4.00
Total ₱ 204,000.00
Elite Vending Machine
PROJECTED STATEMENT OF FINANCIAL PERFORMANCE
AS OF AUGUST 31
(Amount in Philippine Peso)
ASSETS
Current Assets: Notes Pre-Operation 2018 2019
Cash in Bank 3 ₱ 110,613.20 ₱ 366,844.94 ₱ 679,984.00
Merchandise Inventory 1 ₱ 879,392.80 ₱ 879,392.80 ₱ 879,392.80
Total Current Assets ₱ 990,006.00 ₱ 1,246,237.74 ₱ 1,559,376.80
Non- Current Assets:

Machinery, net 5 ₱ 204,000.00 ₱ 183,600.00 ₱ 163,200.00
TOTAL ASSETS ₱ 1,194,006.00 ₱ 1,429,837.74 ₱ 1,722,576.80
LIABILITIES AND EQUITY

LIABILITIES
EQUITY
Manigsaca, Capital 3 ₱ 1,194,006.00 ₱ 1,370,488.22 ₱ 1,663,227.28
TOTAL LIABILITIES AND EQUITY ₱ 1,194,006.00 ₱ 1,370,488.22 ₱ 1,663,227.28

PERFORMANCE
o)
2020
₱ 1,060,212.68
₱ 879,392.80
₱ 1,939,605.48
₱ 142,800.00
₱ 2,082,405.48
₱ 2,023,055.96
₱ 2,023,055.96
PROJECTED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31
Pre-operation 2018
CASH FLOW FROM OPERATING ACTIVITIES
Cash Received from Customers ₱ - ₱ 1,318,257.60
Purchased of Inventory ₱ 879,392.80 ₱ 828,459.10
Payment of Repairs & Maintenance - 2,400.00
Payment of Salaries - 87,341.00
Payment for Business Permit and Licenses 5,994.00 -
Payment for Rent - 131,825.76
Net cash provided/(used) by operating activities (885,386.80) 268,231.74
CASH FLOW FROM INVESTING ACTIVITIES

Purchase of Vending Machine 204,000.00
Net cash provided /(used) by investing activities (204,000.00)
CASH FLOW FROM FINANCING ACTIVITIES

Capital Investment 1,200,000.00
Additional Capital Investment
Less: Withdrawal 12,000.00
Net cash provide/(used) by financing activities 1,200,000.00 (12,000.00)
NET CASH INFLOW/(OUTFLOW) ₱ 110,613.20 ₱ 256,231.74
CASH - BEGINNING BALANCE 110,613.20
CASH - ENDING BALANCE ₱ 110,613.20 ₱ 366,844.94
g Machine
ENT OF CASH FLOWS
ED DECEMBER 31
ilippine Peso)
2019 2020
₱ 1,397,353.06 ₱ 1,481,194.24
₱ 836,743.69 ₱ 845,111.13
2,400.00 2,400.00
87,341.00 87,341.00
5,994.00 5,994.00
139,735.31 148,119.42
325,139.06 392,228.69
12,000.00 12,000.00
(12,000.00) (12,000.00)
₱ 313,139.06 ₱ 380,228.69
366,844.94 679,984.00
₱ 679,984.00 ₱ 1,060,212.68
PROJECTED STATEMENT OF FINANCIAL PERFORMANCE
FOR THE YEAR ENDED AUGUST 31
Note Pre-operation 2018 2019
Gross Sales 12 ₱ - ₱ 1,318,257.60 ₱ 1,397,353.06
Less: Cost of Goods Sold - 828,459.10 836,743.69
Gross Profit 6 - 489,798.50 560,609.36
OPERATING EXPENSES 8
Income Tax 59,349.52 59,349.52

Business Permit and Licenses 5,994.00 - 5,994.00
Depreciation Expense - 20,400.00 20,400.00
Repairs and Maintenance - 2,400.00 2,400.00
Salaries and Wages - 87,341.00 87,341.00
Rent Expense - 131,825.76 139,735.31
Net Profit/Loss -₱ 5,994.00 ₱ 188,482.22 ₱ 304,739.06

RMANCE
2020
₱ 1,481,194.24
845,111.13
636,083.11
59,349.52
5,994.00
20,400.00
2,400.00
87,341.00
148,119.42
₱ 371,828.69
PROJECTED STATEMENT OF CHANGES IN OWNER'S EQUITY
FOR THE YEAR ENDED AUGUST 31
Pre - Operation 2018 2019
Manigsaca, Capital Beginning ₱ 1,200,000.00 ₱ 1,194,006.00 ₱ 1,370,488.22
Add: Additional Investment
Net Income(Loss) (5,994.00) 188,482.22 304,739.06
Less: Drawing 12,000.00 12,000.00
Manigsaca, Capital Ending ₱ 1,194,006.00 ₱ 1,370,488.22 ₱ 1,663,227.28
ne
IN OWNER'S EQUITY
GUST 31
Peso)
2020
₱ 1,663,227.28
371,828.69
12,000.00
₱ 2,023,055.96
Coke Mismo (College)
Frequency Items per Purchased Total Cost per Item Total Cost Per Month
Once a day 53% 81.62 408.1 12.33 5031.873
236 Twice a day 34% 52.36 261.8 12.33 3227.994
Trice a day 13% 20.02 100.1 12.33 1234.233
Total 9494.1
Sprite Mismo (College)

Once a day 53% 32.33 161.65 12.33 1993.1445
236 Twice a day 34% 20.74 103.7 12.33 1278.621
Trice a day 13% 7.93 39.65 12.33 488.8845
Total 3760.65
Royal Mismo (College)

Once a day 53% 64.13 320.65 12.33 3953.6145
236 Twice a day 34% 41.14 205.7 12.33 2536.281
Trice a day 13% 15.73 78.65 12.33 969.7545
Total 7459.65
500ml Water (College)

Once a day 53% 109.71 548.55 12.33 6763.6215
236
236 Twice a day 34% 70.38 351.9 12.33 4338.927
Trice a day 13% 26.91 134.55 12.33 1659.0015
Total 12761.55
Coke Mismo (Senior High)

Once a day 24% 22.32 122.64 12.33 1512.1512
153 Twice a day 33% 30.69 168.63 12.33 2079.2079
Trice a day 43% 39.99 219.73 12.33 2709.2709
Total 6300.63
Sprite Mismo (Senior High)

Once a day 43% 18.06 94.17 12.33 1161.1161
153 Twice a day 33% 13.86 72.27 12.33 891.0891
Trice a day 12% 5.04 26.28 12.33 324.0324
Total 2376.2376
Royal Mismo (Senior High)

Once a day 43% 24.51 136.74 12.33 1686.0042
153 Twice a day 33% 18.81 104.94 12.33 1293.9102
Trice a day 12% 6.84 38.16 12.33 470.5128

Total 3450.4272
500ml Water (Senior High)

Once a day 43% 50.31 337.98 12.33 4167.2934
153 Twice a day 33% 38.61 259.38 12.33 3198.1554
Trice a day 12% 14.04 94.32 12.33 1162.9656
Total 8528.4144
Coke Mismo (Faculty and Staffs)

Once a day 56% 2.8 8.4 12.33 103.572
9 Twice a day 44% 2.2 6.6 12.33 81.378
Trice a day 0% 0 0 12.33 0
Total 24.72
Sprite Mismo (Faculty and Staffs)

Once a day 56% 1.68 5.04 12.33 62.1432
9 Twice a day 44% 1.32 3.96 12.33 48.8268
Trice a day 0% 0 0 12.33 0
Total 110.97
Royal Mismo (Faculty and Staffs)

Once a day 56% 3.92 11.76 12.33 145.0008
9
Once a day 56% 3.92 11.76 12.33 145.0008
9 Twice a day 44% 3.08 9.24 12.33 113.9292
Trice a day 0% 0 0 12.33 0
Total 258.93
500ml Water (Faculty and Staffs)

Once a day 56% 14 84 12.33 1035.72
9 Twice a day 44% 11 66 12.33 813.78
Trice a day 0% 0 0 12.33 0
Total 1849.5
Cloud 9 (College)
Once a day 53% 31.27 156.35 7 1094.45
236 Twice a day 34% 20.06 100.3 7 702.1
Trice a day 13% 7.67 38.35 7 268.45
Total 2065
Chippy (College)
Once a day 53% 18.02 90.1 5.75 518.075
236 Twice a day 34% 11.56 57.8 5.75 332.35
Trice a day 13% 4.42 22.1 5.75 127.075

236
Trice a day 13% 4.42 22.1 5.75 127.075
Total 977.5
Fita (College)
Once a day 53% 18.55 92.75 4.13 383.0575
236 Twice a day 34% 11.9 59.5 4.13 245.735
Trice a day 13% 4.55 22.75 4.13 93.9575
Total 722.75
Piattos (College)
Once a day 53% 36.57 182.85 12 2194.2
236 Twice a day 34% 23.46 117.3 12 1407.6
Trice a day 13% 8.97 44.85 12 538.2
Total 4140
Cloud 9 (Senior High School)

Once a day 43% 22.36 93.74 7 656.18
236 Twice a day 33% 17.16 71.94 7 503.58
Trice a day 12% 6.24 26.16 7 183.12
Total 1342.88
Chippy (Senior High School)

Once a day 43% 13.33 52.03 5.75 299.1725
236
Once a day 43% 13.33 52.03 5.75 299.1725
236 Twice a day 33% 10.23 39.93 5.75 229.5975
Trice a day 12% 3.72 14.52 5.75 83.49
Total 612.26
Fita (Senior High School)

Once a day 43% 11.18 29.24 4.13 120.7612
236 Twice a day 33% 8.58 22.44 4.13 92.6772
Trice a day 12% 3.12 8.16 4.13 33.7008
Total 247.1392
Piattos (Senior High School)

Once a day 43% 18.49 80.41 12 964.92
236 Twice a day 33% 14.19 61.71 12 740.52
Trice a day 12% 5.16 22.44 12 269.28
Total 1974.72
Cloud 9 (Faculty and Staffs)

Once a day 56% 0 0 7 0
236 Twice a day 44% 0 0 7 0
Trice a day 0% 0 0 7 0
236
Trice a day 0% 0 0 7 0
Total 0
Chippy (Faculty and Staffs)

Once a day 56% 0 0 5.75 0
236 Twice a day 44% 0 0 5.75 0
Trice a day 0% 0 0 5.75 0
Total 0
Fita (Faculty and Staffs)

Once a day 56% 0 0 4.13 0
236 Twice a day 44% 0 0 4.13 0
Trice a day 0% 0 0 4.13 0
Total 0
Piattos (Faculty and Staffs)

Once a day 56% 3.92 19.6 12 235.2
236 Twice a day 44% 3.08 15.4 12 184.8
Trice a day 0% 0 0 12 0
Total 420
Price per Item Total Sales per Month No. of months per year Total cost per year Total Sales Per Year
20 8162 12 60382.476 97944
20 5236 12 38735.928 62832
20 2002 12 14810.796 24024
15400 113929.2 184800
20 3233 12 23917.734 38796
20 2074 12 15343.452 24888
20 793 12 5866.614 9516
6100 45127.8 73200
20 6413 12 47443.374 76956
20 4114 12 30435.372 49368
20 1573 12 11637.054 18876
89515.8 145200
20 10971 12 81163.458 131652

20 7038 12 52067.124 84456
20 2691 12 19908.018 32292
20700 153138.6 248400
20 2452.8 12 18145.8144 29433.6
20 3372.6 12 24950.4948 40471.2
20 4394.6 12 32511.2508 52735.2
10220 75607.56 122640
20 1883.4 12 13933.3932 22600.8
20 1445.4 12 10693.0692 17344.8
20 525.6 12 3888.3888 6307.2
3854.4 28514.8512 46252.8
20 2734.8 12 20232.0504 32817.6
20 2098.8 12 15526.9224 25185.6
20 763.2 12 5646.1536 9158.4

5596.8 41405.1264 67161.6
20 6759.6 12 50007.5208 81115.2
20 5187.6 12 38377.8648 62251.2
20 1886.4 12 13955.5872 22636.8
13833.6 102340.9728 166003.2
20 168 12 1242.864 2016
20 132 12 976.536 1584
20 0 12 0 0
60 2219.4 3600
20 100.8 12 745.7184 1209.6
20 79.2 12 585.9216 950.4
20 0 12 0 0
180 1331.64 2160
20 235.2 12 1740.0096 2822.4

20 235.2 12 1740.0096 2822.4
20 184.8 12 1367.1504 2217.6
20 0 12 0 0
420 3107.16 5040
20 1680 12 12428.64 20160
20 1320 12 9765.36 15840
20 0 12 0 0
3000 22194 36000
10 1563.5 12 13133.4 18762
10 1003 12 8425.2 12036
10 383.5 12 3221.4 4602
2950 24780 35400
10 901 12 6216.9 10812
10 578 12 3988.2 6936
10 221 12 1524.9 2652

10 221 12 1524.9 2652
1700 11730 20400
10 927.5 12 4596.69 11130
10 595 12 2948.82 7140
10 227.5 12 1127.49 2730
1750 8673 21000
15 2742.75 12 26330.4 32913
15 1759.5 12 16891.2 21114
15 672.75 12 6458.4 8073
5175 49680 62100
10 937.4 12 7874.16 11248.8
10 719.4 12 6042.96 8632.8
10 261.6 12 2197.44 3139.2
1918.4 16114.56 23020.8
10 520.3 12 3590.07 6243.6

10 520.3 12 3590.07 6243.6
10 399.3 12 2755.17 4791.6
10 145.2 12 1001.88 1742.4
1064.8 7347.12 12777.6
10 292.4 12 1449.1344 3508.8
10 224.4 12 1112.1264 2692.8
10 81.6 12 404.4096 979.2
598.4 2965.6704 7180.8
15 1206.15 12 11579.04 14473.8
15 925.65 12 8886.24 11107.8
15 336.6 12 3231.36 4039.2
2468.4 23696.64 29620.8
10 0 12 0 0
10 0 12 0 0
10 0 12 0 0
10 0 12 0 0
0 0 0
10 0 12 0 0
10 0 12 0 0
10 0 12 0 0
0 0 0
10 0 12 0 0
10 0 12 0 0
10 0 12 0 0
0 0 0
15 294 12 2822.4 3528
15 231 12 2217.6 2772
15 0 12 0 0
525 5040 6300

NOTE 3: CASH IN BANK Pre-Operation 2018 2019
CASH - BEGINNING BALANCE ₱ 110,613.20 ₱ 110,613.20 ₱ 366,844.94
Net Increase (Decrease) in Cash) - 256,231.74 313,139.06
CASH in Bank - ENDING BALANCE ₱ 110,613.20 ₱ 366,844.94 ₱ 679,984.00
NOTE 4: Merchandise Inventory Pre-Operation 2018 2019

₱ 879,392.80 ₱ 879,392.80 ₱ 879,392.80
NOTE 5: Machinery Pre-Operation 2018 2019

Machinery ₱ 204,000.00 ₱ 204,000.00 ₱ 204,000.00
Less: Accumulated Depreciation - 20,400.00 40,800.00
Carrying Amount ₱ 204,000.00 ₱ 183,600.00 ₱ 163,200.00
75,980/5=15,196*
NOTE 6: Revenue Pre-Operation 2018 2019

Coke Mismo ₱ - ₱ 311,040.00 ₱ 329,702.40
Sprite Mismo - 121,612.80 ₱ 128,909.57
Royal Mismo ₱ - ₱ 217,401.60 ₱ 230,445.70
500ml Water - 450,403.20 ₱ 477,427.39
Cloud 9 ₱ - 58,420.80 ₱ 61,926.05
Chippy (BBQ) - 33,177.60 ₱ 35,168.26
Fita ₱ - 28,180.80 ₱ 29,871.65
Piattos (Cheese) - 98,020.80 ₱ 103,902.05
TOTAL ₱ - ₱ 1,318,257.60 ₱ 1,397,353.06
NOTE 7: Cost of Sales Pre-Operation 2018 2019

Coke Mismo ₱ - ₱ 191,756.16 ₱ 193,673.72
Sprite Mismo - 74,974.29 ₱ 75,724.03
Royal Mismo ₱ - ₱ 134,028.09 ₱ 135,368.37
500ml Water - 277,673.57 ₱ 280,450.31
Cloud 9 ₱ - 40,894.56 ₱ 41,303.51
Chippy (BBQ) - 19,077.12 ₱ 19,267.89
Fita ₱ - 11,638.67 ₱ 11,755.06
Piattos (Cheese) - 78,416.64 ₱ 79,200.81
TOTAL ₱ - ₱ 828,459.10 ₱ 836,743.69
NOTE 8: Business Permit and Licenses Pre-Operation 2018 2019

₱ 5,994.00 ₱ - ₱ 5,994.00
NOTE 9: Depreciation Expense Pre-Operation 2018 2019

₱ - ₱ 20,400.00 ₱ 20,400.00
NOTE 10:Repairs and Maintenance Pre-Operation 2018 2019

₱ - ₱ 2,400.00 ₱ 2,400.00
NOTE 11: Salaries and Wages Pre-Operation 2018 2019

₱ - ₱ 87,341.00 ₱ 87,341.00
NOTE 12: Rent Expense Pre-Operation 2018 2019

Gross Sales ₱ - ₱ 1,318,257.60 ₱ 1,397,353.06
x 10% - 10% 10%
Carrying Amount ₱ - ₱ 131,825.76 ₱ 139,735.31
2020
₱ 679,984.00
380,228.69
₱ 1,060,212.68
2020
₱ 879,392.80
2020
₱ 204,000.00
61,200.00
₱ 142,800.00
2020
₱ 349,484.54
₱ 136,644.14
₱ 244,272.44
₱ 506,073.04
₱ 65,641.61
₱ 37,278.35
₱ 31,663.95
₱ 110,136.17
₱ 1,481,194.24
2020
₱ 195,610.46
₱ 76,481.27
₱ 136,722.05
₱ 283,254.81
₱ 41,716.54
₱ 19,460.57
₱ 11,872.61
₱ 79,992.81
₱ 845,111.13
2020
₱ 5,994.00
2020
₱ 20,400.00
2020
₱ 2,400.00
2020
₱ 87,341.00
2020
₱ 1,481,194.24
10%
₱ 148,119.42

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TOTAL PROJECTED COST

STNote 3: BUSINESS PERMIT STNote 2: Cost of Ven

Total Current Assets ₱ 990,006.00 ₱ 1,246,237.74 ₱ 1,559,376.80

Non- Current Assets:

TOTAL ASSETS ₱ 1,194,006.00 ₱ 1,429,837.74 ₱ 1,722,576.80

LIABILITIES AND EQUITY

TOTAL LIABILITIES AND EQUITY ₱ 1,194,006.00 ₱ 1,370,488.22 ₱ 1,663,227.28

Net cash provided/(used) by operating activities (885,386.80) 268,231.74

CASH FLOW FROM INVESTING ACTIVITIES

Net cash provided /(used) by investing activities (204,000.00)

CASH FLOW FROM FINANCING ACTIVITIES

Income Tax 59,349.52 59,349.52

Net Profit/Loss -₱ 5,994.00 ₱ 188,482.22 ₱ 304,739.06

Once a day 53% 81.62 408.1 12.33 5031.873

236 Twice a day 34% 52.36 261.8 12.33 3227.994

Trice a day 13% 20.02 100.1 12.33 1234.233

Sprite Mismo (College)

Once a day 53% 32.33 161.65 12.33 1993.1445

236 Twice a day 34% 20.74 103.7 12.33 1278.621

Trice a day 13% 7.93 39.65 12.33 488.8845

Royal Mismo (College)

Once a day 53% 64.13 320.65 12.33 3953.6145

236 Twice a day 34% 41.14 205.7 12.33 2536.281

Trice a day 13% 15.73 78.65 12.33 969.7545

500ml Water (College)

Once a day 53% 109.71 548.55 12.33 6763.6215

Trice a day 13% 26.91 134.55 12.33 1659.0015

Coke Mismo (Senior High)

Once a day 24% 22.32 122.64 12.33 1512.1512

153 Twice a day 33% 30.69 168.63 12.33 2079.2079

Trice a day 43% 39.99 219.73 12.33 2709.2709

Sprite Mismo (Senior High)

Once a day 43% 18.06 94.17 12.33 1161.1161

153 Twice a day 33% 13.86 72.27 12.33 891.0891

Trice a day 12% 5.04 26.28 12.33 324.0324

Royal Mismo (Senior High)

Once a day 43% 24.51 136.74 12.33 1686.0042

153 Twice a day 33% 18.81 104.94 12.33 1293.9102

Trice a day 12% 6.84 38.16 12.33 470.5128

500ml Water (Senior High)

Once a day 43% 50.31 337.98 12.33 4167.2934

153 Twice a day 33% 38.61 259.38 12.33 3198.1554

Trice a day 12% 14.04 94.32 12.33 1162.9656

Coke Mismo (Faculty and Staffs)

Once a day 56% 2.8 8.4 12.33 103.572

9 Twice a day 44% 2.2 6.6 12.33 81.378

Trice a day 0% 0 0 12.33 0

Sprite Mismo (Faculty and Staffs)

Once a day 56% 1.68 5.04 12.33 62.1432

9 Twice a day 44% 1.32 3.96 12.33 48.8268

Trice a day 0% 0 0 12.33 0

Royal Mismo (Faculty and Staffs)

Once a day 56% 3.92 11.76 12.33 145.0008

9 Twice a day 44% 3.08 9.24 12.33 113.9292

Trice a day 0% 0 0 12.33 0

500ml Water (Faculty and Staffs)

Once a day 56% 14 84 12.33 1035.72

9 Twice a day 44% 11 66 12.33 813.78

Trice a day 0% 0 0 12.33 0