Professional Documents
Culture Documents
Note
Revenue
Service Revenue (1) 26,181,143.97
Cost of Services
Employee Benefits (8) 236,972.00
Salaries Expense (7) 1,116,000.00
Office Tools 2,857.41
Utilities Expense 488,270.03
Depreciation Expense (17) 176,607.06
TOTAL 2,020,706.50
Gross Profit 24,160,437.48
Revenue
3,141,737.28 Service Revenue
Cost of Services
Employee Benefits
Salaries Expense
Office Tools
58,592.40 Utitlities Expense
Depreciation Expense
TOTAL
Gross Profit
27,490,201.17 3,298,824.14
236,972.00
1,116,000.00
2,857.41
512,683.53 61,522.02
176,607.06
2,045,120.00
25,445,081.17
123,258.93 14,791.07
47,604.40
240,000.00
410,863.33
2,910,600.00
1,399,950.00 167,994.00
1,157,970.93 138,956.51
129,228.75 15,507.45
13,867.00
2,730,072.00
340,116.00
520,479.20
83,503.50 10,020.42
50,711.25 12,677.81 6,085.35
5,714.82
6,250.00
432,000.00
512,683.53 61,522.02
36,562.50 4,387.50
42,000.00
146,061.22
8,380.00
10,526,150.70
10,937,014.03
14,508,067.15
4,352,420.14
10,155,647.00
VAT Payable 2,818,037.79
Less: CIT 0
Net Amount 2,818,037.79
Monthly 234,836.48
Statement of Comprehensive Income
30-Apr-19
Revenue
Service Revenue 28,864,711.23 3,463,765.35
Cost of Services
Employee Benefits 236,972.00
Salaries Expense 1,116,000.00
Office Tools 2,857.41
Utitlities Expense 538,317.71 64,598.12
Depreciation Expense 176,607.06
TOTAL 2,070,754.17
Gross Profit 26,793,957.05
Revenue
Service Revenue
Cost of Services
Employee Benefits
Salaries Expense
Office Tools
Utitlities Expense
Depreciation Expense
TOTAL
Gross Profit
Revenue
30,307,946.79 3,636,953.61
236,972.00
1,116,000.00
2,857.41
565,233.59 67,828.03
176,607.06
2,097,670.06
28,210,276.73 Gross Profit
1,701,647.97
101,499.02
61,639.84
Statement of Comprehensive Income
April 30, 2017.
Note
Revenue
Service Revenue (1) 26,181,143.97
Cost of Services
Employee Benefits (8) 236,972.00
Salaries Expense (7) 1,116,000.00
Office Tools 2,857.41
Utilities Expense 488,270.03
Depreciation Expense (17) 176,607.06
TOTAL 2,020,706.50
Gross Profit 24,160,437.48
MARZAN, Capital
Beginning Capital Balance 2,341,142.02
Add: Share from Net Income (25%) 2,366,942.57
Less: Withdrawal -
Ending Capital Balance 4,708,084.59
EGOS, Capital
Beginning Capital Balance 2,341,142.02
Add: Share from Net Income (25%) 2,366,942.57
Less: Withdrawal -
Ending Capital Balance 4,708,084.59
SANCHEZ, Capital
Beginning Capital Balance 2,341,142.02
Add: Share from Net Income (25%) 2,366,942.57
Less: Withdrawal -
Ending Capital Balance 4,708,084.59
ARCINO, Capital
Beginning Capital Balance 2,341,142.02
Add: Share from Net Income (25%) 2,366,942.57
Less: Withdrawal -
Ending Capital Balance 4,708,084.59
MESA Partnership
Statement of Changes in Partners' Equity Statemen
30-Apr-18
MARZAN, Capital
Beginning Capital Balance 12,877,152.54
Add: Share from Net Income (25%) 3,109,806.45
Less: Withdrawal -
Ending Capital Balance 15,986,958.99
EGOS, Capital
Beginning Capital Balance 12,877,152.54
Add: Share from Net Income (25%) 3,109,806.45
Less: Withdrawal -
Ending Capital Balance 15,986,958.99
SANCHEZ, Capital
Beginning Capital Balance 12,877,152.54
Add: Share from Net Income (25%) 3,109,806.45
Less: Withdrawal -
Ending Capital Balance 15,986,958.99
ARCINO, Capital
Beginning Capital Balance 12,877,152.54
Add: Share from Net Income (25%) 3,109,806.45
Less: Withdrawal -
Ending Capital Balance 15,986,958.99
MESA Partnership
Pre-operating Statement of Financial Position
May 1, 2016.
Note
ASSETS
Current Asset
Cash and Cash Equivalents 2,759,732.28
Seminar Kit and Freebies (6) 285,160.71
Office Supplies (7) 19,881.79
Maintenance Supplies (8) 48,296.43
Total Current Assets 3,113,071.21
Partners' Equity
Marzan, Capital 2,341,142.02
Egos, Capital 2,341,142.02
Sanches, Capital 2,341,142.02
Arcino, Capital 2,341,142.02
Total Partners' Equity 9,364,568.08
Note
ASSETS
Current Asset
Cash and Cash Equivalents 15,713,007.24
Seminar Kit and Freebies (3) 349,987.50
Office Supplies (7) 20,875.87
Maintenance Supplies (8) 12,677.81
Total Current Assets
TOTAL ASSETS
Partners' Equity
Marzan, Capital 4,708,084.59
Egos, Capital 4,708,084.59
Sanches, Capital 4,708,084.59
Arcino, Capital 4,708,084.59
Total Partners' Equity
PPE 372583.93
Land 838,000.00
1,210,583.93
1,533,252.20
Computer software
2016 250,000 0
2017 243,750 6250
2018 237,500 6250
2019 231,250 6250
2020 225,000 6250
2021 218,750 6250
MESA Partnership
Statement of Financial Position
30-Apr-18
Note
ASSETS
Current Asset
Cash and Cash Equivalents
Seminar Kit and Freebies (3)
Office Supplies (7)
Maintenance Supplies (8)
16,096,548.42 Total Current Assets
Partners' Equity
Marzan, Capital
Egos, Capital
Sanches, Capital
Arcino, Capital
18,832,338.36 Total Partners' Equity
465,416.07 985.43
465,416.07
A Partnership
of Financial Position
30-Apr-18
ASSETS
Current Asset
13,089,120.63
367,486.87
21,919.67
13,311.70
13,491,838.87
Note
Current Asset
Cash and Cash Equivalents -
Seminar Kit and Freebies (3) 385,861.22
Office Supplies (7) 23,015.65
Maintenance Supplies (8) 13,977.29
Total Current Assets 422,854.16
Partners' Equity
Marzan, Capital 9,967,000.78
Egos, Capital 9,967,000.78
Sanches, Capital 9,967,000.78
Arcino, Capital 9,967,000.78
Total Partners' Equity 39,868,003.12
Note
ASSETS
Current Asset
Cash and Cash Equivalents
Seminar Kit and Freebies (3)
Office Supplies (7)
Maintenance Supplies (8)
Total Current Assets
TOTAL ASSETS
ASSETS
Current Asset
-
405,154.28
24,166.43
14,676.15
443,996.87
Note
Current Asset
Cash and Cash Equivalents -
Seminar Kit and Freebies (3) 425,411.99
Office Supplies (7) 25,374.76
Maintenance Supplies (8) 15,409.96
Total Current Assets 466,196.71
Partners' Equity
Marzan, Capital 15,986,958.99
Egos, Capital 15,986,958.99
Sanches, Capital 15,986,958.99
Arcino, Capital 15,986,958.99
Total Partners' Equity 63,947,835.96
Note
ASSETS
Current Asset
Cash and Cash Equivalents 15,713,007.24
Seminar Kit and Freebies (3) 333,321.43
Office Supplies (7) 19,881.79
Maintenance Supplies (8) 12,074.11
Total Current Assets 16,078,284.56
Partners' Equity
Marzan, Capital 4,708,084.59
Egos, Capital 4,708,084.59
Sanches, Capital 4,708,084.59
Arcino, Capital 4,708,084.59
Total Partners' Equity 18,832,338.36
OPERATING ACTIVITIES
Collections from fees 29,322,881.25
Payment for Honorarium (2,748,900.00) (2,772,000.00)
Payment for food (1,235,169.00) (1,102,829.46)
Payment for representation (137,844.00) (123,075.00)
Payment for permit and licenses (13,867.00) (13,867.00)
Payment for salaries and wages (4,025,196.11) (4,086,072.00)
Payment for 13th month pay (340,116.00) (340,116.00)
Payment for employee benefit cost (778,189.40) (805,055.60)
Payoment for trade and other payables (29,489.68)
Payment for advertising (138,050.00) (123,258.93)
Pament for security services (428,400.00) (432,000.00)
payment for utilities (1,093,724.87) (976,540.06)
Payment for transportation (39,000.00) (34,821.43)
Payment for retainer's fee (41,650.00) (42,000.00)
Payment for office supplies (87,931.97) (78,269.42)
Payment for maintenance supplies (14,564.99) (13,043.65)
Payment for real property tax (8,380.00) (8,380.00)
Payment for VAT (2,165,921.40)
Payment to income tax (3,043,211.88)
Total Cash Flow from Operating Activities 12,953,274.96
INVESTING ACTIVITIES
Total Cash Flow from Investing -
FINANCING ACTIVITIES
Total Cash Flow from Financing Activities -
OPERATING ACTIVITIES
Depreciation
Amortization Expense
Input Output Increase in Seminar Kit and Freebies
167773.5 3141737.28 Increase in Office Supplies
132339.54 Creditable Increase in Maintenance Supplies
14769 318582.52 Increase in Trade and Other Payables
14791.07
117184.81
4178.57
7407.75
1887.18
460331.42
2362823.34 2165921.395
196901.945
INVESTING ACTIVITIES
Total Cash Flow from Investing
FINANCING ACTIVITIES
Total Cash Flow from Financing Activities
OPERATING ACTIVITIES
(2,748,900.00)
6,250.00
(17,499.37)
(1,043.79)
(633.89)
137,940.45
(2,623,886.61)
INVESTING ACTIVITIES
-
FINANCING ACTIVITIES
-
OPERATING ACTIVITIES
Depreciation ###
Amortization Expense 6,250.00
Increase in Seminar Kit and Freebies #VALUE!
Increase in Office Supplies (7.00)
Increase in Maintenance Supplies (8.00)
Increase in Trade and Other Payables #VALUE!
INVESTING ACTIVITIES
Total Cash Flow from Investing -
FINANCING ACTIVITIES
Total Cash Flow from Financing Activities -
Discrepancy
2017 372583.93
2019 2020 2021
G&A COS G&A COS G&A
31,523.63
31,523.63 31,523.63
31,523.63 31,523.63
30,545.84
30,545.84
33,803.57
33,803.57 33,803.57
33,803.57 33,803.57
62,220.23
62,220.23 62,220.23
62,220.23 62,220.23
18,513.79
18,513.79 18,513.79
18,513.79 18,513.79