Guide For Financial Statement.5

DIRECT LABOR HOURS ALLOCATION
EMPLOYEE CLASSIFICATION DAILY RATE
Cashier / Inventory Clerk DIRECT LABOR 389.00
Sales Staff DIRECT LABOR 389.00
Production Staff DIRECT LABOR 389.00
Security Guards DIRECT LABOR 400.00

TOTAL COST per DAY/YEAR
Annual
Divided by Units Produced Each Day DL HRS per Unit
PRODUCTION
AQUARIUM 180 4
TOTAL HRS. To be allocated
Manufacturing Overhead
ACCOUNT TITLE YEAR 1 EXPENSES FOH COSTING

Employee's Benefits - AQUARIUM
SSS/PHIC/HDMF Employer's Share 139,328.75
Employees O.T Premium 194.50 TOTAL
Other Material Supplies 1,034,350.43
Utilities Expenses 112,982.55
Janitorial Supplies 19,786.61
Amortization Expense-Leasehold Improvement 1,000.00
Rent Expense 120,000.00
Other Production Equipment 6,060.04
Depreciation-Production Equipment 2,304.95
TOTAL MANUFACTURING OVERHEAD 1,436,007.83

*Note: Manufacturing Overhead allocation is based on TOTAL Direct Labor Hrs Consumed Per Product
Materials
Materials
AQUARIUM Units of Measure
GMELINA Pc
FIBER GLASS Pc
TOP GLASS Pc
WATERPROOF LED STPc
RUBBER MAT Pc
WINDOW SEALING FOPc
TOTAL
TOTAL DIRECT MATERIALS COST PER
UNIT
Summary of Cost Per Unit of Aquarium

Php
Direct Materials 316,728.57
Direct Labor 5,432.27
Manufacturing Overhead 7,919.56
Cost Per Unit 330,080.40
Selling Price 13,392.86
Mark Up On Cost -95.94%
OR HOURS ALLOCATION
NO OF WORKERS DAILY SALARY YEARLY SALARY
1 389.00 121,368.00
1 389.00 121,368.00
4 1,556.00 485,472.00
2 800.00 249,600.00
3,134.00 977,808.00
Cost Allocated per DIRECT Labor Cost

Total Direct Labor HrS PER year
Product per Unit
720 977,808.00 5,432.27
720 977808
acturing Overhead
*Total DL HRS Year 1 Allocation

Annual Production per FOH Cost per
product Unit
720 1,425,521.27 180 7,919.56
720 1,436,007.83 180
Materials
Qty Used After
Normal Spoilage
Qty Allowance (4%) Allowance Unit Price
100 4.00000 104.00000 1607.1428571
100 4.00000 104.00000 714.28571429
50 2.00000 52.00000 1160.7142857
20 1.00000 21.00000 353.57142857
10 1.00000 11.00000 35.714285714
40 2.00000 42.00000 169.64285714
Allowance (4%) TOTAL ALLOWANCE
GMELINA 180 720
FIBER GLASS 180 720
TOP GLASS 180 360
WATERPROOF LED STRIP 180 180
RUBBER MAT 180 180
WINDOW SEALING FOAM 180 360
Total cost
Before
Allowances
167,142.86
74,285.71
60,357.14
7,425.00
392.86
7,125.00
316,728.57
PRE-OPERATING EXPENSES
OFFICE FURNITURE AND EQUIPMENT
OFFICE EQUIPMENT Number of Units
Power Generator 2
Computer Set 1
Bundy Clock 1
Printer with cartridge 1
Projector 1
Aircon 1
PRODUCTION EQUIPMENT
TOOLS AND PRODUCTION EQUIPMENT Number of Units
Glass Cutter Saw 1

Wood Sanding Machine 1
Air Compressor With Spray
1
Paint
DELIVERY EQUIPMENT
DELIVERY EQUIPMENT Number of Units
Suzuki Mini Truck 1
Leasehold Improvement
Leasehold Improvement Number of Units

Leasehold Improvements 1
PERMITS AND LICENSES

Expenses PRE-OPERATING
Mayor's Permit 4,500.00
Barangay Clearance 150.00
Sec Registration Fee 2,828.00
DTI Registration Fee 515.00
BIR Registration 500.00
OTHER FEES
Cedula 100.00
Garbage Fee 3,000.00
Vehicle Registration Fee 3,500.00
Documentary Stamp Tax 7,000.00
TOTAL PHP 22,093.00
RAW MATERIALS DIRECT AND OTHER MATERIALS SUPPLIES
ITEM PRICE WITH VAT UNIT OF MEASURE
DIRECT MATERIALS
GMELINA 1,800.00 Pc
FIBER GLASS 800.00 Pc
TOP GLASS 1,300.00 Pc
WATERPROOF LED STRIP 396.00 Pc
RUBBER MAT 40.00 Pc
WINDOW SEALING FOAM 190.00 Pc
TOTAL
OTHER MATERIALS
UNDER GRAVEL FILTER 650 Pc
AIR PUMP 700 Pc
WOOD GLUE 1298.21 Gallon
GLASS GLUE 1365.75 Gallon
WOOD VARNISH 506 Gallon
AQUARIUM DECORATION 980 Pc
PEBBLE ROCKS 50 Pack (1kg)
AQUARIUM MARBLES 50 Pack
PLASTIC PLANTS 75 Pc
SAND PAPER 117.15 Ream (10pcs)
THINNER 71.43 Pc
WOOD TREATMENT 317.5 Pc
SCREW NAILS 14 Per Kilo
TOTAL
Grand Total
OFFICE SUPPLIES
Quantity (Preop) UNIT OF MEASURE

Bond Paper - Short 10 Ream
Bond Paper - Long 10 Ream
Bond Paper - A4 10 Ream
Sales Invoice 20 Booklet
Official Receipt 20 Booklet
Delivery Receipt 10 Booklet
Time Card 5 Pack (10 Cards per pack)
Carbon Paper 5 Pc
Calculator 1 Pc
Small White Board and Cork Board 1 Pc
White Board Marker 5 Pc
Whiteboard Marker Ink 2 Pc
Whiteboard Eraser 1 Pc
Ball Pen 5 Box (12pcs.)
Correction Tape 5 Pc
Highlighter 5 Pc
Paper Clip 2 Box
Binder Clip 2 Box
Stapler 1 Pc
Staple Wire 5 Box
Pencil 5 Box (12pcs.)
Eraser 2 Pc
Sharpener 1 Pc
Columnar Notebook 5 Pc
Clipboard 2 Box
Envelope 10 Pack (10 Cards per pack)
Brown Envelope 20 Pc
Kraft Coin Envelope 20 Pc
Folder 20 Pc
Record Book 5 Pc
Fastener 1 Box
Puncher 1 Pc
Scissor 1 Pc
Cutter 1 Pc
Received & Paid Stamp 1 Pc
Date Stamp 1 Pc
Stamp Pad with Ink 1 Pc
Printer Ink 1 Pc
Sticky Notes 10 Booklet
Packaging Tape 5 Pc
Duct Tape 5 Pc
Tape 5 Pc
Tape Dispenser 1 Pc
Key Holder 1 Pack (10pcs.)
ID Holder & Lanyard 10 Pc
Paper Cutter - Long 1 Pc
Adapter 2 Pc
Extension Wire 2 Pc
Flash drive 2 Pc
Trash can 1 Pc
Bubble Wrap 1 Per Roll
TOTAL
PREPAID RENT AND SECURITY DEPOSIT

PRE-OP
2 MO. ADV 20,000.00
2 MO. DEP 20,000.00
TOTAL 40,000.00
EXPENDITURES NET OF VAT PURCHASES INPUT VAT

Office Equipment and Furnitures 244,681.25 29,361.75
Production Equipment 19,410.13 2,329.22
Delivery Equipment 111,607.14 13,392.86
Raw Materials Direct 32,328.57 3,879.43
Other Materials 44,250.29 5,310.03
Office Supplies 20,476.93 2,457.23
Janitor and Safety Supplies 31,277.68 3,753.32
Uniform 8,303.57 996.43
Advertising 2,611.61 313.39
Other Equipment and Furniture 46,361.38 5,563.37
TOTAL 561,308.54 67,357.03
PRE-OPERATING
ITEM Unit QTY
Garbage Can Pc 2
Garbage Bag Pack 2
Mop with spinner Pc 2
Broom with Dustpan Pc 2
Wet floor sign Pc 2
Pale Pc 2
Toilet Brush Pc 2
Toilet Pump Pc 2
Toilet Tissue Pack (24pcs) 1
Sponge Pc 2
Brush Pc 2
All Purpose Liquid Detergent Pc 5
Hand Liquid Soap Pc 2
TOTAL
PRE OPERATING
Fire Extinguisher Pc 2
Fire Exit Sign Pc 2
Padlock with Key Pc 2
First Aid Kit Box Pc 1
First Aid Kit Set Pc 2
Safety Glasses Pc 6
Face Mask Pc 6
Safety Shoes Pc 5
Safety Gloves Pc 6
TOTAL
TOTAL (Janitorial and Safety Supplies)
UNIFORM
YEAR 1/PRE-OPERATING
Quantity(PIECE) VATABLE PRICE PER UNIT

Polo Shirt 6 200.00
Brown Pants 7 350.00
Rubber Shoes 6 400.00
T-Shirt 5 200.00
Brown Pants 5 350.00
Company ID 10 50.00
TOTAL
ADVERTISING
PRE - OPERATING
QUANTITY(PIECE) VATABLE PRICE PER UNIT

Flyers 250 0.50
Tarpaulin 5 130.00
Signage 1 2,000.00
Business Card 50 3.00
Total
OTHER EQUIPMENT AND FURNITURE
OTHER OFFICE FURNITURE # of Units
Office Chair 2
Metal Filling Cabinet 1
Emergency Light 2
LED Wall Clock 2
7.00
OTHER OFFICE EQUIPMENT # of Units

Router 1
Telephone 1
Vault 1
CCTV Camera 10
OTHER TOOLS AND EQUIPMENT # of Units
Power Drill 1
Wood Jigsaw 1
Tape Measure 1
Square Measure 1
Level Measure 1
Repairing Tool Set 1
Paint Brush 3
RATING EXPENSES
RNITURE AND EQUIPMENT
VATABLE PRICE per Net Of Vat Input Vat from

TOTAL
unit Purchases purchases
42,740.00 85,480.00 76,321.43 9,158.57

39,995.00 39,995.00 35,709.82 4,285.18
6,000.00 6,000.00 5,357.14 642.86
13,195.00 13,195.00 11,781.25 1,413.75
17,500.00 17,500.00 15,625.00 1,875.00
31,999.00 31,999.00 28,570.54 3,428.46
151,429.00 194,169.00 173,365.18 20,803.82
UCTION EQUIPMENT
Total Acquisition Net of Vat

Acquisition Cost Input Vat
Cost Purchases
8,618.38 8,618.38 7,694.98 923.40

5,166.43 5,166.43 4,612.88 553.55
7,954.53 7,954.53 7,102.26 852.27
21,739.34 21,739.34 19,410.13 2,329.22
IVERY EQUIPMENT
Acquisition Cost Input Vat
Cost Purchases
125,000.00 125,000.00 111,607.14 13,392.86
125,000.00 125,000.00 111,607.14 13,392.86
ehold Improvement
BUILDING COST Input Vat
Cost Purchases
10,000.00 10,000.00 10,000.00 -
10,000.00 10,000.00 10,000.00 -
ER MATERIALS SUPPLIES
NET OF VAT PER UNIT BEGINNING INVENTORY
COST QTY AMT
1,607.14 8 12,857.14
714.29 8 5,714.29
1,160.71 8 9,285.71
353.57 8 2,828.57
35.71 8 285.71
169.64 8 1,357.14
32,328.57
580.36 8 4,642.86
625.00 8 5,000.00
1,159.12 8 9,272.93
1,219.42 8 9,755.36
451.79 8 3,614.29
875.00 8 7,000.00
44.64 8 357.14
44.64 8 357.14
66.96 8 535.71
104.60 8 836.79
63.78 8 510.21
283.48 8 2,267.86
12.50 8 100.00
44,250.29
76,578.86
VATABLE PRICE NET OF VAT

TOTAL AMT
PER UNIT PRICE
138.00 123.21 1,232.14
150.00 133.93 1,339.29
160.00 142.86 1,428.57
95.00 84.82 1,696.43
100.00 89.29 1,785.71
70.00 62.50 625.00
20.00 17.86 89.29
24.11 21.53 107.63
499.00 445.54 445.54
595.00 531.25 531.25
34.00 30.36 151.79
96.00 85.71 171.43
199.00 177.68 177.68
99.96 89.25 446.25
58.00 51.79 258.93
18.00 16.07 80.36
40.00 35.71 71.43
71.43 63.78 127.55
159.75 142.63 142.63
40.00 35.71 178.57
60.00 53.57 267.86
12.75 11.38 22.77
259.00 231.25 231.25
64.75 57.81 289.06
35.00 31.25 62.50
20.00 17.86 178.57
3.75 3.35 66.96
2.75 2.46 49.11
3.75 3.35 66.96
290.00 258.93 1,294.64
99.25 88.62 88.62
216.00 192.86 192.86
65.75 58.71 58.71
53.75 47.99 47.99
120.00 107.14 107.14
50.75 45.31 45.31
151.00 134.82 134.82
999.75 892.63 892.63
15.00 13.39 133.93
24.51 21.88 109.42
162.00 144.64 723.21
19.25 17.19 85.94
231.00 206.25 206.25
78.00 69.64 69.64
49.99 44.63 446.34
560.00 500.00 500.00
39.75 35.49 70.98
550.25 491.29 982.59
599.50 535.27 1,070.54
200.00 178.57 178.57
800.00 714.29 714.29
20,476.93
13
TING
NET OF VAT
VATABLE PRICE
PRICE PER TOTAL COST
PER UNIT
UNIT
299.00 266.96 533.93
25.00 22.32 44.64
499.00 445.54 891.07
1,175.00 1,049.11 2,098.21
350.00 312.50 625.00
40.00 35.71 71.43
125.00 111.61 223.21
95.00 84.82 169.64
800.00 714.29 714.29
15.00 13.39 26.79
35.00 31.25 62.50
249.00 222.32 1,111.61
235.00 209.82 419.64
6,991.96
Price w/o Vat

2,200.00 1,964.29 3,928.57
1,000.00 892.86 1,785.71
400.00 357.14 714.29
600.00 535.71 535.71
1,000.00 892.86 1,785.71
160.00 142.86 857.14
120.00 107.14 642.86
3,000.00 2,678.57 13,392.86
120.00 107.14 642.86
24,285.71
- 31,277.68
NET OF VAT PRICE PER

UNIT Total Cost
178.57 1,071.43
312.50 2,187.50
357.14 2,142.86
178.57 892.86
312.50 1,562.50
44.64 446.43
8,303.57
YEAR 1
NET OF VAT PRICE PER TOTAL
UNIT AMOUNT(net)
0.45 111.61
116.07 580.36
1,785.71 1,785.71
2.68 133.93
2,611.61
UIPMENT AND FURNITURE
VATABLE PRICE per Without Vat/Net Of Input Vat from

TOTAL
unit Vat Purch purchases
1,900 3,800.00 3,392.86 407.14
1,200 1,200.00 1,071.43 128.57
1,500 2,999.50 2,678.13 321.38
1,101 2,201.00 1,965.18 235.82
5,700.25 10,200.50 9,107.59 1,092.91

TOTAL
3,999.00 3,999.00 3,570.54 428.46
1,000.00 1,000.00 892.86 107.14
2,500.00 2,500.00 2,232.14 267.86
1,789.00 17,890.00 15,973.21 1,916.79
9,288.00 25,389.00 22,668.75 2,720.25

TOTAL
2,999.00 2,999.00 2,677.68 321.32

1,200.00 1,200.00 1,071.43 128.57
485.00 485.00 433.04 51.96
475.00 475.00 424.11 50.89
546.00 546.00 487.50 58.50
998.25 998.25 891.29 106.96
28.00 84.00 75.00 9.00
6,731.25 6,787.25 6,060.04 727.21

AQUATIQUE
Initial Cost of the Project
Pre-operating Period (Php)
CAPITAL EXPENDITURE
Office Equipment and Furnitures 244,681.25
Production Equipment 19,410.13
Delivery equipment 111,607.14
Leasehold Improvements 10,000.00
TOTAL 385,698.52
PRE-OPERATING MANAGEMENT
Permits and Licenses 22,093.00
TOTAL 22,093.00
INITIAL WORKING CAPITAL
Cash 696,653.18
Raw Materials Direct, Inventory 32,328.57
Other Material Supplies 44,250.29
Office Supplies 20,476.93
Prepaid Rent and Security Deposit 40,000.00
Creditable Input VAT 67,357.03
TOTAL 901,065.99
PRE-OPERATING EXPENDITURE
Janitor and Safety Supplies 31,277.68
Uniform 8,303.57
Advertising 2,611.61
Other Equipment and Furniture 46,361.38
TOTAL 91,142.49
TOTAL INITIAL COST OF THE PROJECT 1,400,000.00
ad expense
OFFICE EQPT
MATERIALS
INV.
J&S SUPPLIES
AQUATIQUE
Balance Sheet
Assets
Current Assets
Cash 696,653.18
Raw Materials Direct, Inventory 32,328.57
Creditable Input Vat 67,357.03
Security Deposit and Prepaid Rent 40,000.00
Preoperating Expenditure (see pre-op income statement 113,235.49
Total Current Assets 1,014,301.48
Non Current Assets
Property, Plant and Equipment
Office Equipment 244,681.25
Selling and Delivery Equipment 111,607.14 375,698.52
Total Non Current Assets 385,698.52
Total Assets 1,400,000.00
Liabilities and Partner’s Equity

Partner’s Equity
Partnership, Capital 1,400,000.00
Total Partner’s Equity 1,400,000.00
Total Liablities and Partner’s Equity 1,400,000.00
-
`
AQUATIQUE
Statement of Cash Flow
Cash Flow from Operating Activties

Payment to Material Supplier(Direct) (32,328.57)
Payment for Other Material Supplies (44,250.29)
Payment for Advertisement (2,611.61)
Payments for Safety/ Janitorial Supplies (31,277.68)
Payments for Uniform (8,303.57)
Payments for Rent, Prepaid Rent & Security Deposit (40,000.00)
Payments for Office Supplies (20,476.93)
Payments for Permits and Licenses (22,093.00)
Payments for Other Equipment and Furniture (46,361.38)
Payment for Input VAT on Goods other than Capital Goods (22,273.20)
Net Cash Used/Provided by Operating Activities (272,564.48)
Purchase of Office Equipment and Furniture (244,681.25)

Purchase of Production Equipment (19,410.13)
Purchase of Selling Equipment (111,607.14)
Cost of Leasehold Improvements (10,000.00)
Payment of Input VAT from Capital Goods (45,083.82)
Net Cash Used by Investing Activities (430,782.34)
Cash Flow from Financing Activties

Cash Received as Investment by Maureen Jamaica C. Rich 350,000.00
Cash Received as Investment by Wynzen Adam E. Samson 350,000.00
Cash Received as Investment by Aldrian A. Marzan 350,000.00
Cash Received as Investment by Edwad Erwin Tabirara 350,000.00
Net Cash provided from Financing Activities 1,400,000.00
Net Increase (Decrease) in Cash 696,653.18
Cash Balance at the Beginning of the Period -
Cash Balance at the End of the Period 696,653.18
AQUATIQUE
Income Statement
REVENUES
Sales -
Pre-operating Expenses
Advertising Expenses (2,611.61)
Uniform (8,303.57)
Licences and Permits (22,093.00)
Janitorial and Safety Supplies (31,277.68)
Other Equipment and Furniture (46,361.38)
Production Supplies (2,588.25)
Minor Equipment-Production
Initial Operating Loss (113,235.49)

AQUATIQUE
Statement of Financial Po
For the year ended December 31 Year1, Year
ASSET Year 1
CURRENT ASSETS
Cash 1,348,431.26
Raw Materials, Inventory
Raw Materials, Direct 32,328.57
Finished Goods Invty. 29,405.60
TOTAL CURRENT ASSET: 1,474,820.40
NON CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT
Office equipt. And Furnitures 244,681.25
Less:Accumulated Depreciation 25,809.41
Office equipt. And Furnitures(net) 218,871.84
Delivery equipment 111,607.14
Delivery equipment(net) 104,910.71
Less: Accumulated Amortization 1,000.00
Leasehold Improvement(net) 9,000.00
Production Equipment(net) 17,105.17
PROPERTY, PLANT AND EQUIPMENT, NET: 349,887.73
Security Deposit 20,000.00
Total Non-Current Assets 369,887.73
TOTAL ASSETS 1,844,708.13
LIABILITIES
CURRENT LIABILITIES
SALARIES PAYABLE 62,234.03
SSS/PHIC/HDMF EE&ER CONTRIBUTION PAYABLE 23,399.33
INCOME TAX PAYABLE (133,141.43)
VAT PAYABLE (1,248.86)
TOTAL LIABILITIES (48,756.93)

TOTAL EQUITY 1,893,465.06
TOTAL LIABILITIES and EQUITY: 1,844,708.13
-
-
AQUATIQUE
Statement of Financial Position
ed December 31 Year1, Year2, Year3, Year4, Year5)
Year 2 Year 3 Year 4 Year 5
2,037,065.48 2,426,380.76 2,865,706.10 3,344,414.79
20,618.57 21,031.00 21,451.57 21,880.57

2,970.21 46,579.64 47,511.07 48,461.29
34,434.37 85,706.89 111,258.94 139,588.34
25,619.97 10,339.93 10,099.05 10,268.38
2,120,708.61 2,590,038.22 3,056,026.74 3,564,613.38
244,681.25 244,681.25 244,681.25 244,681.25

51,618.82 77,428.23 103,237.63 129,047.04
193,062.43 167,253.02 141,443.62 115,634.21
111,607.14 111,607.14 111,607.14 111,607.14
13,392.86 20,089.29 26,785.71 33,482.14
98,214.29 91,517.86 84,821.43 78,125.00
10,000.00 10,000.00 10,000.00 10,000.00
2,000.00 3,000.00 4,000.00 5,000.00
8,000.00 7,000.00 6,000.00 5,000.00
19,410.13 19,410.13 19,410.13 19,410.13
4,609.90 6,914.86 9,219.81 11,524.76
14,800.22 12,495.27 10,190.32 7,885.36
314,076.94 278,266.15 242,455.36 206,644.57
20,000.00 20,000.00 20,000.00 20,000.00
334,076.94 298,266.15 262,455.36 226,644.57
2,454,785.55 2,888,304.37 3,318,482.10 3,791,257.95
63,118.01 68,729.72 68,730.05 72,192.38

18,095.48 26,065.81 26,065.81 27,266.84
(23,744.10) (112,949.93) (108,150.83) (78,994.17)
18,168.48 8,525.90 9,274.55 10,695.44
75,637.87 (9,628.50) (4,080.43) 31,160.49

2,379,147.68 2,897,932.86 3,322,562.52 3,760,097.46
2,454,785.55 2,888,304.37 3,318,482.10 3,791,257.95
- - - -
- - - -
Schedule
4
4
5
6
9
9.1
10
10
2
AQUATIQUE
Statement of Financial Position
For the year ended December 31 Year 1, Year 2, Year 3, Year 4,
ASSET Year 1 Year 2
CURRENT ASSETS
Cash 1,348,431.26 2,037,065.48
Raw Materials, Inventory
Raw Materials, Direct 32,328.57 20,618.57
Other Material Supplies 44,250.29 2,970.21
Finished Goods Invty. 29,405.60 34,434.37
Office Supplies 20,404.69 25,619.97
TOTAL CURRENT ASSET: 1,474,820.40 2,120,708.61
NON CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT, NET: 349,887.73 314,076.94
Security
Security
Deposit
Deposit 20,000.00 20,000.00
TOTAL NONCURRENT ASSET: 369,887.73 334,076.94
TOTAL ASSETS 1,844,708.13 2,454,785.55
LIABILITIES
CURRENT LIABILITIES
SALARIES PAYABLE 62,234.03 63,118.01
SSS/PHIC/HDMF EE&ER CONTRIBUTION PAYABLE 23,399.33 18,095.48
INCOME TAX PAYABLE (133,141.43) (23,744.10)
VAT PAYABLE (1,248.86) 18,168.48
TOTAL LIABILITIES (48,756.93) 75,637.87
PARTNERS EQUITY
TOTAL EQUITY 1,893,465.06 2,379,147.68
TOTAL LIABILITIES and EQUITY: 1,844,708.13 2,454,785.55
- -
- -
QUE
inancial Position
Year 1, Year 2, Year 3, Year 4, Year 5)
Year 3 Year 4 Year 5 Schedule NOTES
2,426,380.76 2,865,706.10 3,344,414.79 3 See Ending Cash balance in Cash Flow
21,031.00 21,451.57 21,880.57 4 SEE ENDING INVENTORY

10,339.93 10,099.05 10,268.38 6 SEE OFFICE SUPPLIES 1/12 OF YEARLY SU
2,590,038.22 3,056,026.74 3,564,613.38
278,266.15 242,455.36 206,644.57 7.2 SEE PPE

20,000.00 20,000.00 20,000.00 8 SEE RENT BREAKDOWN s
298,266.15 262,455.36 226,644.57
2,888,304.37 3,318,482.10 3,791,257.95
68,729.72 68,730.05 72,192.38 9 SEE SALARIES SCHED-ONE CUT OFF/HALF

26,065.81 26,065.81 27,266.84 9.1 SEE EEECONTRIBUTION-ONE MONTH DUE
(112,949.93) (108,150.83) (78,994.17) 10 SEE GOVT TAXES-3 MONTHS OF TAX DUE
8,525.90 9,274.55 10,695.44 10 SEE GOVT TAXES-ONE MONTH OF VAT DUE
(9,628.50) (4,080.43) 31,160.49
2,897,932.86 3,322,562.52 3,760,097.46 2 SEE STATEMENT OF CHANGES IN EQUITY

2,888,304.37 3,318,482.10 3,791,257.95
- - -
- - -
nce in Cash Flow
ES 1/12 OF YEARLY SUPPLIES AVAILABLE FOR USE
ED-ONE CUT OFF/HALF MONTH

ION-ONE MONTH DUE AND PAYABLE
MONTHS OF TAX DUE
NE MONTH OF VAT DUE
CHANGES IN EQUITY
AQUATIQUE
Income Statement
For the year ended Year1, Year2, Year3, Year4, Year5)
SCHEDULE 1
Year 1 Year 2
VATABLE Sales 2,670,000.00 2,970,000.00
Output VAT from Sales 286,071.43 318,214.29
NET SALES 2,383,928.57 2,651,785.71
TOTAL 2,383,928.57 2,651,785.71
Less: COGS 2,892,824.83 1,716,689.78
GROSS PROFIT/INCOME (508,896.25) 935,095.93
Less: Operating Expenses
Salaries Expense 411,514.08 411,514.08
Employee's Benefits 639,105.42 663,609.54
SSS/PHIC/HDMF Contributions Employer's Share 25,023.76 16,184.56
Safety Supplies 21,964.29 29,535.71
Uniform Supplies 8,303.57 8,469.64
Other Office Equipment and Furniture 40,301.34 -
Advertisement Expenses 2,611.61 2,663.84
Depreciation Expense-Office Equipt&F&F 25,809.41 25,809.41
Depreciation Expense-Delivery Equipment 6,696.43 6,696.43
Repairs and Maintenance 10,000.00 10,000.00
Retainer's Fee - -
Office Supplies expense 39,909.35 49,038.13
Permits and Licenses 16,765.00 9,765.00
CSR Expenses 3,650.00 3,650.00
Communication Expense 10,714.29 10,714.29
Delivery-Gas Expense 3,954.27 4,033.35
1,266,322.80 1,251,683.98
OPERATING INCOME (1,775,219.05) (316,588.05)
Add: OTHER INCOME
Less: Delivery Charges Expenses -
NET INCOME BEFORE TAX (1,775,219.05) (316,588.05)

TAXABLE INCOME
Less:Provision for Income Tax (532,565.72) (94,976.42)
Net Income After tax (1,242,653.34) (221,611.64)
NOTE: negative income figure appears on a company's income statement, also known as a profit and loss statement. The inc
expenses. When the expenses exceed the revenues, the company has a negative income. The company may receive revenu
interest. A business usually has to pay out various expenses, such as cost of inventory, administrative expe
TIQUE
tatement
Year2, Year3, Year4, Year5)
DULE 1
Year 3 Year 4 Year 5 Schedule
3,335,400.00 3,641,400.00 4,074,336.00
357,364.29 390,150.00 436,536.00
2,978,035.71 3,251,250.00 3,637,800.00 1.1
2,978,035.71 3,251,250.00 3,637,800.00
3,091,313.45 3,312,216.22 3,600,967.52 1.2
(113,277.73) (60,966.22) 36,832.48
452,665.44 452,670.44 475,325.00 9

729,970.49 729,970.49 400,034.92 9.4
27,632.57 27,632.57 28,736.25 9.3
38,606.27 41,560.00 57,440.00 12
8,871.27 9,996.20 10,196.12 14
- - - 7.1
2,717.12 2,771.18 2,826.31 15
25,809.41 25,809.41 25,809.41 7
6,696.43 6,696.43 6,696.43 7
10,000.00 10,000.00 10,000.00 8
- - - 8
61,509.00 45,612.60 44,614.13 6
9,765.00 9,765.00 9,765.00 13
3,650.00 3,650.00 3,650.00 8
10,714.29 10,714.29 10,714.29 8
4,114.02 4,196.30 4,280.23 16
1,392,721.30 1,381,044.91 1,090,088.08 1.3
(1,505,999.03) (1,442,011.13) (1,053,255.60)
(1,505,999.03) (1,442,011.13) (1,053,255.60)
(451,799.71) (432,603.34) (315,976.68)

(1,054,199.32) (1,009,407.79) (737,278.92)
s a profit and loss statement. The income statement shows the company's revenues and
e. The company may receive revenues from sales of goods and services, dividends and
ost of inventory, administrative expenses, taxes and interest on loans.
Finished
Ending
Product Goods Production Sales (unit)
INVTY
Beginning
AQUARIUM 0 180 178 2

TOTAL 0 180 178 2
Finished
Ending
Product Goods Production Sales (unit)
INVTY
Beginning
TOTAL 2 200 198 4
Finished
Ending
Goods Production Sales (unit)
INVTY
Beginning
TOTAL 4 220 218 6
Finished
Ending
INVTY
Beginning

TOTAL 6 240 238 8
Finished
Ending
INVTY
Beginning
AQUARIUM 8 260 258 10
TOTAL 8 260 258 10
FP
SALES
SC
Materials Direct Labor Factory Overhead Cost Per Unit
2,666.4 4,058.57 7,977.82 14,702.8

2,666.4 4,058.6 7,977.8 14,702.8
Material Direct Labor Factory Overhead Cost Per Unit
2,652.62 3,652.71 2,303.26 8,608.6

2,652.6 3,652.7 2,303.3 8,608.6
2,674.80 3,687.14 7,922.54 14,284.5

2,674.8 3,687.1 7,922.5 14,284.5
2,702.04 3,379.95 7,825.37 13,907.4

2,702.0 3,380.0 7,825.4 13,907.4
2,764.98 3,276.04 7,917.82 13,958.8

2,765.0 3,276.0 7,917.8 13,958.8
SALES BREAKDOWN
SCHEDULE 1.1
YEAR 1
Cost Per Unit Last Year Cost of Goods Sold
- 2,617,098.64
- 2,617,098.64
YEAR 2
14,702.80 1,716,689.78
14,702.8 1,716,689.78
YEAR 3
8,608.59 3,091,313.45
8,608.6 3,091,313.45
YEAR 4
14,284.48 3,312,216.22
14,284.5 3,312,216.22
YEAR 5
13,907.37 3,600,967.52
13,907.4 3,600,967.52
Cost of Sales Beginning Inv. Cost of Sales from COGM Mark up on Cost
- 2,617,098.64 -8.91%
- 2,617,098.64 (0.09)
29,405.60 1,687,284.18 55.58%

29,405.60 1,687,284.18 0.56
34,434.37 3,056,879.07 -4.37%

34,434.37 3,056,879.07 (0.04)
85,706.89 3,226,509.33 -1.77%

85,706.89 3,226,509.33 (0.02)
111,258.94 3,489,708.58 1.01%

111,258.94 3,489,708.58 0.01
Selling Price with
Selling Price VAT
Sales per Year
13,392.86 15,000.00 2,383,928.57

13,392.86 15,000.00 2,383,928.57
Selling Price Selling Price with VAT Sales per Year
13,392.86 15,000.00 2,651,785.71

13,392.86 15,000.00 2,651,785.71
13,660.71 15,300.00 2,978,035.71

13,660.71 15,300.00 2,978,035.71
13,660.71 15,300.00 3,251,250.00

13,660.71 15,300.00 3,251,250.00
14,100.00 15,792.00 3,637,800.00
14,100.00 15,792.00 3,637,800.00

AQUATIQUE
Cost of Goods Sold
For the year ended December 31 Year1, Year2, Year3, Year4, Year5)
SCHEDULE 1.2
Year 1 Year 2 Year 3

Raw materials direct, beg 32,328.57 20,214.29 20,618.57
Purchases 755,680.36 530,928.21 588,868.00
Purchased Discount - - -
Add:Net Cost of Raw Materials Purchased: 755,680.36 530,928.21 588,868.00
Raw Materials Available for use 788,008.93 551,142.50 609,486.57
Less:Raw Materials Ending 32,328.57 20,618.57 21,031.00
Direct Material Used 755,680.36 530,523.93 588,455.57
Direct Labor 730,542.24 730,542.24 811,170.96
Manufacturing Overhead
Employee's Benefits - 16,492.00 18,141.20
SSS/PHIC/HDMF Employer's Share 139,328.75 105,737.15 156,034.08
Employees O.T Premium 194.50 194.52 194.52
Other Material Supplies 1,034,350.43 76,127.59 1,301,917.05
Utilities Expenses 112,982.55 115,023.80 117,105.87
Janitorial Supplies 19,786.61 23,772.38 26,261.76
Amortization Expense-Leasehold Improvement 1,000.00 1,000.00 1,000.00
Rent Expense 120,000.00 120,000.00 120,000.00
Other Production Equipment 6,060.04 - -
Production Gas Expenses - - -
Depreciation-Production Equipment 2,304.95 2,304.95 2,304.95
Manufacturing Overhead 1,436,007.83 460,652.38 1,742,959.43
TOTAL MANUFACTURING COST: 2,922,230.43 1,721,718.55 3,142,585.96
Add: Work in Process
GOODS PLACED IN PROCESS 2,922,230.43 1,721,718.55 3,142,585.96
Less: Work In Process
COST OF GOODS MANUFACTURED 2,922,230.43 1,721,718.55 3,142,585.96
ADD: Finished Goods Beginning 29,405.60 34,434.37
GOODS AVAILABE FOR SALE 2,922,230.43 1,751,124.15 3,177,020.34
Less: Finished Goods, End 29,405.60 34,434.37 85,706.89
Salvage Value of Scrap Materials - - -
COST OF Goods Sold 2,892,824.83 1,716,689.78 3,091,313.45
Utilities Expenses
Electricity
Water Utilities
Gas
CASHFLOW
r3, Year4, Year5)
Year 4 Year 5 Schedule

21,031.00 21,451.57 4
648,910.04 719,323.79
- -
648,910.04 719,323.79 4 0.00
669,941.04 740,775.36
21,451.57 21,880.57 4
YEAR 1 YEAR 2
648,489.46 718,894.79
811,188.88 851,770.00
18,141.20 32,654.16 9.4 YEAR 4

156,034.08 163,462.88 9.3
194.52 194.52 SALES
1,436,278.48 1,592,214.55 4
119,229.59 121,395.78 11
24,907.12 25,405.29 12
1,000.00 1,000.00 7
120,000.00 120,000.00 8
- - 7.1
- - 16
2,304.95 2,304.95 7
1,878,089.93 2,058,632.14
3,337,768.28 3,629,296.92
3,337,768.28 3,629,296.92
3,337,768.28 3,629,296.92
85,706.89 111,258.94
3,423,475.17 3,740,555.86
111,258.94 139,588.34 5
- -
3,312,216.22 3,600,967.52
10800
12600
39022.8
YEAR 2 YEAR 3
AQUATIQUE
STATEMENT OF CHANGES IN EQUITY
For the year ended Year1, Year2, Year3, Year4, Year5)
SCHEDULE 2
1st Year Operation 0.25 0.25
Maureen Jamaica C. Wynzen Adam E.
Rich Samson
Partner's Capital Beginning 350,000.00 350,000.00
Profit (Loss) (310,663.33) (310,663.33)
Partner's Withdrawals 434,029.60 434,029.60
Partner's Ending Capital 473,366.26 473,366.26
2nd Year of Operation 0.25 0.25

Rich Samson
Profit (Loss) (55,402.91) (55,402.91)
3rd Year of Operation 0.25 0.25

Rich Samson
Profit (Loss) (263,549.83) (263,549.83)
4th Year of Operation 0.25 0.25
Wynzen Adam E.
Maureen Jamaica C. Samson
Rich
Profit (Loss) (252,351.95) (252,351.95)
5th Year of Operation 0.25 0.25

Rich Samson

Profit (Loss) (184,319.73) (184,319.73)
AQUATIQUE
OF CHANGES IN EQUITY
ear1, Year2, Year3, Year4, Year5)
CHEDULE 2
FP
0.25 0.25 1.00
Aldrian A. Marzan Edwad Erwin Tabirara Partnership Capital
350,000.00 350,000.00 1,400,000.00 75000.00

(310,663.33) (310,663.33) (1,242,653.34)
434,029.60 434,029.60 1,736,118.40
473,366.26 473,366.26 1,893,465.06
0.25 0.25
473,366.26 473,366.26 1,893,465.06

(55,402.91) (55,402.91) (221,611.64)
176,823.56 176,823.56 707,294.26
594,786.92 594,786.92 2,379,147.68
0.25 0.25
Partnership Capital
Aldrian A. Marzan Edwad Erwin Tabirara
594,786.92 594,786.92 2,379,147.68
(263,549.83) (263,549.83) (1,054,199.32)
393,246.13 393,246.13 1,572,984.51
724,483.22 724,483.22 2,897,932.86
0.25 0.25
Partnership Capital
Aldrian A. Marzan Edwad Erwin Tabirara
724,483.22 724,483.22 2,897,932.86
(252,351.95) (252,351.95) (1,009,407.79)
358,509.36 358,509.36 1,434,037.45
830,640.63 830,640.63 3,322,562.52
0.25 0.25
830,640.63 830,640.63 3,322,562.52

(184,319.73) (184,319.73) (737,278.92)
293,703.46 293,703.46 1,174,813.86
940,024.36 940,024.36 3,760,097.46
FP
350.00
Pro
For the year ended Decemb
S
Pre OP
Cash flow from Operating Activities
Payment For Raw Materials Supplies (76,578.86)
Payment for Raw Materials, Direct (32,328.57)
Payment for Other Material Supplies (44,250.29)
Payment For Employee's Salary
Payment for Employee's Benefits
Payment for EE's and ER's Contribution for HDMF/PHIC/SSS
Payment for Machineries Repairs and Maintenance
Payment for Rent, Prepaid Rent and Security Deposit (40,000.00)
Payment for Utilities
Electricity
Water
Telecommunication
Payment for Janitorial Supplies/Safety Supplies (31,277.68)
Payment for Office Supplies (20,476.93)
Payment for Licenses and Permits (22,093.00)
Payment for Uniform (8,303.57)
Payment for Company's CSR(Miscellaneous)
Payment for Advertisement (2,611.61)
Payment for Delivery and Production Gas Expenses
Payment for Income Tax
Payment for VAT
Payment for Other Office Equipt and Furniture (46,361.38)
Payment for Input VAT on Goods other than Capital Goods (22,273.20)
Cash Inflow from Operation
Cash Inflow from VATABLE Sales
Net Cash Used/Provided by Operating Activities (272,564.48)
Cash Outflow from Investing Activities
Purchase of Production Equipment (19,410.13)
Purchase of Office Equipment and Furniture (244,681.25)
Construction Cost of Leasehold Improvements (10,000.00)
Purchase of Delivery/Selling Equipment (111,607.14)
Payment for Input VAT on Capital Goods (45,083.82)
Net Cash Used by Investing Activities (430,782.34)
Cash Inflow from Financing Activities
Cash Contribution by Partner’s 1,400,000.00
Cash Withdrawal by Partners -
Net Cash Used by Financing Activities 1,400,000.00
Increase (Decrease) in Cash 696,653.18
Beginning Cash Balance -
Ending Cash Balance 696,653.18
AQUATIQUE
Projected Cash Flow
For the year ended December 31 Year1, Year2, Year3, Year4, Year5)
SCHEDULE 3
Year 1-Add'l Year 1 Year 2 Year 3
(1,790,030.79) (1,866,609.64) (607,147.95) (1,891,698.41)

(723,351.79) (755,680.36) (530,928.21) (588,868.00)
(1,066,679.00) (1,110,929.29) (76,219.73) (1,302,830.41)
(1,431,382.78) (1,431,382.78) (1,513,948.24) (1,643,901.64)
(639,105.42) (639,105.42) (680,101.54) (748,111.69)
(257,392.68) (257,392.68) (222,449.66) (304,819.38)
(10,000.00) (10,000.00) (10,000.00) (10,000.00)
(100,000.00) (140,000.00) (120,000.00) (120,000.00)
(96,451.11) (96,451.11) (98,380.13) (100,347.73)

(16,531.44) (16,531.44) (16,643.67) (16,758.14)
(10,714.29) (10,714.29) (10,714.29) (10,714.29)
(10,473.21) (41,750.89) (53,308.09) (64,868.03)
(39,837.11) (60,314.04) (54,253.42) (46,228.96)
5,328.00 (16,765.00) (9,765.00) (9,765.00)
(8,303.57) (8,469.64) (8,871.27)
(3,650.00) (3,650.00) (3,650.00) (3,650.00)
- (2,611.61) (2,663.84) (2,717.12)
(3,954.27) (3,954.27) (4,033.35) (4,114.02)
399,424.29 399,424.29 362,593.89
13,737.51 13,737.51 (198,604.45) (111,953.37)
(46,361.38) -
(233,700.78) (255,973.98) (100,192.48) (255,053.50)
2,383,928.57 2,383,928.57 2,651,785.71 2,978,035.71
286,071.43 286,071.43 318,214.29 357,364.29
(1,554,928.57) (1,827,493.05) (744,520.27) (1,655,773.16)
- (19,410.13) - -
- (244,681.25) -
- (10,000.00)
- (111,607.14)
- (45,083.82) -
- (430,782.34) - -
- 1,400,000.00 -
1,736,118.40 1,736,118.40 707,294.26 1,572,984.51
1,736,118.40 3,136,118.40 707,294.26 1,572,984.51
181,189.83 877,843.01 (37,226.01) (82,788.66)
696,653.18 - 877,843.01 840,616.99
877,843.01 877,843.01 840,616.99 757,828.34
F.P
OPEX
Year 4 Year 5
SCHEDULE
(2,086,119.95) (2,312,488.55) 4
(648,910.04) (719,323.79) 4
(1,437,209.91) (1,593,164.77) 4
(1,649,536.94) (1,729,170.75) 9
(748,111.69) (432,689.08) 9.4
(312,789.70) (326,001.02) 9.1
(10,000.00) (10,000.00) 8
(120,000.00) (120,000.00) 8
(102,354.69) (104,401.78) 11
(16,874.90) (16,994.00) 11
(10,714.29) (10,714.29) 11
(66,467.12) (82,845.29) 12
(45,371.72) (44,783.46) 6
(9,765.00) (9,765.00) 13
(9,996.20) (10,196.12) 14
(3,650.00) (3,650.00) 8
(2,771.18) (2,826.31) 15
(4,196.30) (4,280.23) 16
437,402.43 345,133.35 10
(110,545.93) (126,924.41) 10
7.1
(278,855.42) (308,190.70)
3,251,250.00 3,637,800.00 1.1
390,150.00 436,536.00 1
(1,509,513.11) (1,236,646.16)
- - 7
- - 7
7
7
- -
- - 2
1,434,037.45 1,174,813.86 2
1,434,037.45 1,174,813.86 95% OF NET CASH PROVIDED BY OPERATING
(75,475.66) (61,832.31)
757,828.34 682,352.68
682,352.68 620,520.37
COGS
Uniform
Licences and Permits
#REF!
Janitorial Supplies
Safety Supplies
Minor Equipment and Furniture-Admin
Leasehold Improvement
Pre OP
COGS OPEX
#REF! #REF!
ROVIDED BY OPERATING ACTIVITIES

(8,304)
(22,093)
#REF!
(19,787)
(21,964)
niture-Admin (46,361)
#REF!
re OP #REF!
TOTAL
#REF!
PRICE WITH
ITEM
VAT
DIRECT MATERIALS
GMELINA 1,800.00
FIBER GLASS 800.00
TOP GLASS 1,300.00
WATERPROOF LED STRIP 396.00
RUBBER MAT 40.00
WINDOW SEALING FOAM 190.00
TOTAL
OTHER MATERIALS
UNDER GRAVEL FILTER 650
AIR PUMP 700
WOOD GLUE 1298.21
GLASS GLUE 1365.75
WOOD VARNISH 506
AQUARIUM DECORATION 980
PEBBLE ROCKS 50
AQUARIUM MARBLES 50
PLASTIC PLANTS 75
SAND PAPER 117.15
THINNER 71.43
WOOD TREATMENT 317.5
SCREW NAILS 14
TOTAL
Grand Total
MAT
SCH
YE
NET OF VAT BEGINNING INVENTORY

UNITS OF MEASURE PER UNIT
COST
QTY
Pc 1,607.14 8
Pc 714.29 8
Pc 1,160.71 8
Pc 353.57 8
Pc 35.71 8
Pc 169.64 8
Pc 580.36 8
Pc 625.00 8
Gallon 1,159.12 8
Gallon 1,219.42 8
Gallon 451.79 8
Pc 875.00 8
Pack (1kg) 44.64 8

Pack 44.64 8
Pc 66.96 8
Ream (10pcs) 104.60 8
Pc 63.78 8
Pc 283.48 8
Per Kilo 12.50 8

MATERIALS
SCHEDULE 4
YEAR 1
BEGINNING INVENTORY PURCHASES
AMT QTY AMT
12,857.14 187 300,535.71
5,714.29 187 133,571.43
9,285.71 187 217,053.57
2,828.57 187 66,117.86
285.71 187 6,678.57
1,357.14 187 31,723.21
32,328.57 755,680.4
4,642.86 187 108,526.79
5,000.00 187 116,875.00
9,272.93 187 216,754.71
9,755.36 187 228,031.47
3,614.29 187 84,483.93
7,000.00 187 163,625.00
357.14 187 8,348.21

357.14 187 8,348.21
535.71 187 12,522.32
836.79 187 19,559.87
510.21 187 11,926.26
2,267.86 187 53,011.16
100.00 187 2,337.50
44,250.29 1,034,350.43
76,578.86 1,790,030.79
WATER 0 -
***Included in Utilities Expense
MATERIALS USED BEFORE MATERIALS USED AFTER
ALLOWANCES 4%
ALLOWANCES ALLOWANCES
QTY AMT QTY AMT QTY
180 289,285.71 187 300,535.71 7
180 128,571.43 187 133,571.43 7
180 208,928.57 187 217,053.57 7
180 63,642.86 187 66,117.86 7
180 6,428.57 187 6,678.57 7
180 30,535.71 187 31,723.21 7
727,392.86 755,680.36 28,287.50
180 104,464.29 187 108,526.79 7
180 112,500.00 187 116,875.00 7
180 208,640.89 187 216,754.71 7
180 219,495.54 187 228,031.47 7
180 81,321.43 187 84,483.93 7
180 157,500.00 187 163,625.00 7
180 8,035.71 187 8,348.21 7

180 8,035.71 187 8,348.21 7
180 12,053.57 187 12,522.32 7
180 18,827.68 187 19,559.87 7
180 11,479.82 187 11,926.26 7
180 51,026.79 187 53,011.16 7
180 2,250.00 187 2,337.50 7
995,631.43 1,034,350.43 38,719.00

1,723,024.29 1,790,030.79 67,006.50
900 - 945 - 45
ALLOWANCES 4% ENDING INVENTORY
AMT QTY AMT
11,250.00 8 12,857.14
5,000.00 8 5,714.29
8,125.00 8 9,285.71
2,475.00 8 2,828.57
250.00 8 285.71 BALANCE WITH COGS?
1,187.50 8 1,357.14
28,287.50 32,328.57
4,062.50 8 4,642.86
4,375.00 8 5,000.00
8,113.81 8 9,272.93
8,535.94 8 9,755.36
3,162.50 8 3,614.29
6,125.00 8 7,000.00
312.50 8 357.14
312.50 8 357.14
468.75 8 535.71
732.19 8 836.79
446.44 8 510.21
1,984.38 8 2,267.86
87.50 8 100.00
38,719.00 44,250.29
67,006.50 76,578.86
-
CE WITH COGS? 1
ITEM PRICE WITH VAT
DIRECT MATERIALS
GMELINA 1,836.00
FIBER GLASS 816.00
RUBBER MAT 40.80
TOTAL
OTHER MATERIAL SUPPLIES
UNDER GRAVEL FILTER 670.800
AIR PUMP 722.400
WOOD GLUE 1,339.750
GLASS GLUE 1,409.450
WOOD VARNISH 522.190
AQUARIUM DECORATION 1,011.360
PEBBLE ROCKS 51.600
AQUARIUM MARBLES 51.600
PLASTIC PLANTS 77.400
SAND PAPER 120.900

THINNER 73.720
SCREW NAILS 14.450
TOTAL
GRAND TOTAL
YEAR 2
NET OF VAT
UNITS OF
PER UNIT
MEASURE
COST
QTY AMT QTY
Pc 1,639.29 8 12,857.14 206
Pc 728.57 8 5,714.29 206
Pc 36.43 8 285.71 206
Pc 173.04 8 1,357.14 206
20,214.29
Pc 598.929 8 4,642.86 206
Pc 645.000 8 5,000.00 206
Gallon 1,196.205 8 9,272.93 206
Gallon 1,258.438 8 9,755.36 206
Gallon 466.241 8 3,614.29 202
Pc 903.000 8 7,000.00 206
Pack (1kg) 46.071 8 357.14 202
Pack 46.071 8 357.14 206
Pc 69.107 8 535.71 206
Ream (10pcs) 107.946 8 836.79 202

Pc 65.821 8 510.21 202
Pc 292.554 8 2,267.86 206
Per Kilo 12.902 8 100.00 206
2,878.07
23,092.36 607,147
5 WATER -
***Included in Utilities Expense
YEAR 2
PURCHASES
AMT QTY AMT QTY
337,692.86 200 327,600.00 206.00
150,085.71 200 145,600.00 206.00
7,504.29 200 7,280.00 206.00
35,645.36 200 34,580.00 206.00
530,928.21 515,060.00
123,379.29 200 119,637.14 206.00
132,870.00 200 128,840.00 206.00
246,418.30 200 238,944.36 206.00
259,238.13 200 251,375.36 206.00
94,180.70 200 93,132.57 202.00
186,018.00 200 180,376.00 206.00
9,306.43 200 9,202.86 202.00
9,490.71 200 9,202.86 206.00
14,236.07 200 13,804.29 206.00
21,805.18 200 21,562.50 202.00

13,295.93 200 13,147.93 202.00
60,266.04 200 58,438.14 206.00
2,657.77 200 2,577.14 206.00
76,219.73 74,163.21
607,147.95 589,223.21 606,65
- 1000 - 1,050.00
MATERIALS USED AFTER
ALLOWANCES 3% & 1% ENDING INVENTORY
ALLOWANCES
AMT QTY AMT QTY AMT
337,435.71 6 9,835.71 8.00 13,114.29
149,971.43 6 4,371.43 8.00 5,828.57
7,498.57 6 218.57 8.00 291.43
35,618.21 6 1,038.21 8.00 1,384.29
530,523.93 15,463.93 20,618.57
123,230.71 6 3,593.57 8.00 4,791.43
132,710.00 6 3,870.00 8.00 5,160.00
246,121.59 6 7,177.23 8.00 9,569.64
258,925.98 6 7,550.63 8.00 10,067.50
94,065.05 2 932.48 8.00 3,729.93
185,794.00 6 5,418.00 8.00 7,224.00
9,295.00 2 92.14 8.00 368.57
9,479.29 6 276.43 8.00 368.57
14,218.93 6 414.64 8.00 552.86
21,778.39 2 215.89 8.00 863.57

13,279.57 2 131.64 8.00 526.57
60,193.46 6 1,755.32 8.00 2,340.43
2,654.55 6 77.41 8.00 103.21
76,127.59 1,964.38 2,970.21

606,651.52 17,428.30 23,588.79
- 50.00 -
- 1.02 MULTIPLIER
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
YEAR 3
BEGINNING INVENTORY
NET OF VAT
PRICE UNITS OF
ITEM PER UNIT
WITH VAT MEASURE
COST
QTY AMT
DIRECT MATERIALS
GMELINA 1,872.72 Pc 1,672.07 8.00 13,114.29
FIBER GLASS 832.32 Pc 743.14 8.00 5,828.57
RUBBER MAT 41.62 Pc 37.16 8.00 291.43
WINDOW SEALING FOAM 197.68 Pc 176.50 8.00 1,384.29

PRICE UNITS OF
ITEM
WITH VAT MEASURE
DIRECT MATERIALS
GMELINA 1,910.17 Pc
RUBBER MAT 42.45 Pc
Total
UNDER GRAVEL FILTER 697.90 Pc
AIR PUMP 751.59 Pc
WOOD GLUE 1,393.88 Gallon
GLASS GLUE 1,466.39 Gallon
WOOD VARNISH 543.28 Gallon
AQUARIUM DECORATION 1,052.22 Pc
PEBBLE ROCKS 53.68 Pack (1kg)
AQUARIUM MARBLES 53.68 Pack
PLASTIC PLANTS 80.53 Pc
THINNER 76.69 Pc

SCREW NAILS 15.03 Per Kilo
0 - -
0 - -
Total
Grand Total
YEAR 4
MATERIALS USED B
ALLOWANCES
NET OF VAT
PER UNIT
COST
QTY AMT QTY AMT QTY
1,705.51 8.00 13,376.57 242.00 412,733.16 240
758.01 8.00 5,945.14 242.00 183,438.16 240
37.90 8.00 297.29 242.00 9,172.23 240
180.03 8.00 1,412.00 242.00 43,566.48 240
21,031.00 648,910.04
623.13 8.00 4,887.29 242.00 150,796.25 240
671.06 8.00 5,263.21 242.00 162,397.13 240
1,244.54 8.00 9,761.07 242.00 301,177.64 240
1,309.28 8.00 10,268.86 242.00 316,844.98 240
485.07 8.00 3,804.50 242.00 117,387.29 240
939.48 8.00 7,368.50 242.00 227,354.68 240
47.93 8.00 375.93 242.00 11,598.71 240
47.93 8.00 375.93 242.00 11,598.71 240
71.90 8.00 563.93 242.00 17,400.23 240
112.31 8.00 880.86 242.00 27,179.63 240
68.47 8.00 537.07 242.00 16,570.52 240
304.37 8.00 2,387.21 242.00 73,656.59 240

13.42 8.00 105.29 242.00 3,247.55 240
- - - - - 0
- - - - - 0
46,579.64 1,437,209.91
67,610.64 2086119.95 2
ALLOWANCES 1%
AMT QTY AMT QTY AMT
409,054.64 242.00 412,465.66 2 3,411.02
181,803.21 242.00 183,319.23 2 1,516.02
9,090.50 242.00 9,166.30 2 75.80
43,178.21 242.00 43,538.27 2 360.05
643,126.6 648,489.5 5,362.89
149,452.29 242.00 150,698.54 2 1,246.25
160,949.71 242.00 162,291.84 2 1,342.13
298,493.36 242.00 300,982.43 2 2,489.07
314,021.07 242.00 316,639.63 2 2,618.55
116,341.07 242.00 117,311.21 2 970.14
225,328.36 242.00 227,207.32 2 1,878.96
11,495.36 242.00 11,591.21 2 95.86
11,495.36 242.00 11,591.21 2 95.86
17,245.14 242.00 17,388.95 2 143.80
26,937.36 242.00 27,161.98 2 224.63
16,422.86 242.00 16,559.80 2 136.95
73,000.14 242.00 73,608.88 2 608.73

3,218.64 242.00 3,245.48 2 26.84
- - - 0 -
- - - 0 -
1,424,400.71 1,436,278.48 11,877.77

2,067,527.3 2,084,767.9 17,240.66
ENDING INVENTORY
QTY AMT
0
8.00 13,644.07
8.00 6,064.07
8.00 303.21
8.00 1,440.21
21,451.57
8.00 4,985.00
8.00 5,368.50
8.00 9,956.29
8.00 10,474.21
8.00 3,880.57
8.00 7,515.86
8.00 383.43
8.00 383.43
8.00 575.21
8.00 898.50
8.00 547.79
8.00 2,434.93
8.00 107.36
- -
- - 1.02 INFLATION
47,511.07
68,962.64
PRICE WITH UNITS OF
ITEM
VAT MEASURE
DIRECT MATERIALS
GMELINA 1,948.37 Pc
RUBBER MAT 43.30 Pc
TOTAL
UNDER GRAVEL FILTER 711.86 Pc
AIR PUMP 766.62 Pc
WOOD GLUE 1,421.76 Gallon
GLASS GLUE 1,495.72 Gallon
WOOD VARNISH 554.15 Gallon
AQUARIUM DECORATION 1,073.26 Pc
PEBBLE ROCKS 54.75 Pack (1kg)
AQUARIUM MARBLES 54.75 Pack
PLASTIC PLANTS 82.14 Pc
THINNER 78.22 Pc

SCREW NAILS 15.33 Per Kilo
0 - -
0 - -
TOTAL
GRAND TOTAL
YEAR 5
NET OF VAT PER BEGINNING INVENTORY PURCHASES

UNIT COST
QTY AMT QTY
1,739.62 8.00 13,644.07 263.00
773.17 8.00 6,064.07 263.00
38.66 8.00 303.21 263.00
183.63 8.00 1,440.21 263.00
21,451.57
635.59 8.00 4,985.00 263.00
684.48 8.00 5,368.50 263.00
1,269.43 8.00 9,956.29 263.00
1,335.46 8.00 10,474.21 263.00
494.78 8.00 3,880.57 263.00
958.27 8.00 7,515.86 263.00
48.88 8.00 383.43 263.00
48.88 8.00 383.43 263.00
73.34 8.00 575.21 263.00
114.56 8.00 898.50 263.00
69.84 8.00 547.79 263.00
310.46 8.00 2,434.93 263.00

13.69 8.00 107.36 263.00
- - - -
- - - -
47,511.07
68,962.64 2,312,488.55
YEAR 5
MATERIALS USED BEFORE MATERIALS USED AFTE

PURCHASES
AMT QTY AMT QTY
457,519.03 260 452,027.32 263
203,343.62 260 200,902.82 263
10,167.77 260 10,045.71 263
48,293.38 260 47,713.71 263
719,323.79 710,689.57
167,159.98 260 165,153.50 263
180,018.80 260 177,858.00 263
333,859.71 260 329,852.29 263
351,227.11 260 347,011.21 263
130,126.29 260 128,564.32 263
252,024.45 260 248,999.36 263
12,856.47 260 12,702.18 263
12,856.47 260 12,702.18 263
19,288.23 260 19,056.71 263
30,129.94 260 29,768.25 263
18,367.73 260 18,147.29 263
81,649.76 260 80,669.68 263

3,599.81 260 3,556.61 263
- 0 - 0
- 0 - 0
1,593,164.77 1,574,041.57
2,312,488.55 2,284,731.14 2,311,1

MATERIALS USED AFTER
ALLOWANCES 1% ENDING INVENTORY
ALLOWANCES
AMT QTY AMT QTY
457,246.17 3 5,218.85 8.00
203,222.33 3 2,319.51 8.00
10,161.70 3 115.98 8.00
48,264.59 3 550.88 8.00
718,894.79 8,205.21
167,060.27 3 1,906.77 8.00
179,911.45 3 2,053.45 8.00
333,660.57 3 3,808.29 8.00
351,017.61 3 4,006.39 8.00
130,048.65 3 1,484.33 8.00
251,874.16 3 2,874.80 8.00
12,848.83 3 146.65 8.00
12,848.83 3 146.65 8.00
19,276.73 3 220.02 8.00
30,111.94 3 343.69 8.00
18,356.80 3 209.52 8.00
81,601.04 3 931.37 8.00

3,597.67 3 41.06 8.00
- 0 - -
- 0 - -
1,592,214.55 18,172.98
2,311,109.34 26,378.20 70,341.86

ENDING INVENTORY
AMT
13,916.93
6,185.36
309.29
1,469.00
21,880.57
5,084.71
5,475.86
10,155.43
10,683.71
3,958.21
7,666.14
391.07
391.07
586.71
916.50
558.71
2,483.64
109.50
48,461.29 1.02 INFLATION
70,341.86
-
-
-
-
Schedule of Finished Goods Inventory
SCHEDULE 5
YEAR 1 YEAR 4
COST OF COST OF
TOTAL
ENDING UNITS ENDING
COST
INVENTORY INVENTORY
AQUARIUM 14,702.801 2 29,405.60 13,907.368
29,405.60
YEAR 2 YEAR 5
COST OF COST OF
ENDING TOTAL ENDING
INVENTORY UNITS COST INVENTORY
AQUARIUM 8,608.593 4 34,434.37 13,958.834
34,434.37
YEAR 3
COST OF
TOTAL
ENDING UNITS Note: Ending Invty is composed of 1
COST
INVENTORY yearly Supply/Production
AQUARIUM 14,284.482 6 85,706.89
85,706.89
ory
YEAR 4
UNITS TOTAL COST FP
8 111,258.94
111,258.94
YEAR 5
UNITS TOTAL COST

10 139,588.34
139,588.34
: Ending Invty is composed of 1 Day of

yearly Supply/Production
ITEM
VATABLE
Quantity Units of NET OF VAT
PRICE PER
(Preop) Measure PRICE
UNIT
Bond Paper - Short 10 Ream 138.00 123.21
Bond Paper - Long 10 Ream 150.00 133.93
Bond Paper - A4 10 Ream 160.00 142.86
Sales Invoice 20 Booklet 95.00 84.82
Official Receipt 20 Booklet 100.00 89.29
Delivery Receipt 10 Booklet 70.00 62.50
Time Card 5 Pack (10 Cards per pack) 20.00 17.86
Carbon Paper 5 Pc 24.11 21.53
Calculator 1 Pc 499.00 445.54
Small White Board and Cork Board 1 Pc 595.00 531.25
White Board Marker 5 Pc 34.00 30.36
Whiteboard Marker Ink 2 Pc 96.00 85.71
Whiteboard Eraser 1 Pc 199.00 177.68
Ball Pen 5 Box (12pcs.) 99.96 89.25
Correction Tape 5 Pc 58.00 51.79
Highlighter 5 Pc 18.00 16.07
Paper Clip 2 Box 40.00 35.71
Binder Clip 2 Box 71.43 63.78

Stapler 1 Pc 159.75 142.63
Staple Wire 5 Box 40.00 35.71
Pencil 5 Box (12pcs.) 60.00 53.57
Eraser 2 Pc 12.75 11.38
Sharpener 1 Pc 259.00 231.25
Columnar Notebook 5 Pc 64.75 57.81
Clipboard 2 Box 35.00 31.25
Envelope 10 Pack (10 Cards per pack) 20.00 17.86
Brown Envelope 20 Pc 3.75 3.35
Kraft Coin Envelope 20 Pc 2.75 2.46
Folder 20 Pc 3.75 3.35
Record Book 5 Pc 290.00 258.93
Fastener 1 Box 99.25 88.62
Puncher 1 Pc 216.00 192.86
Scissor 1 Pc 65.75 58.71
Cutter 1 Pc 53.75 47.99
Received & Paid Stamp 1 Pc 120.00 107.14
Date Stamp 1 Pc 50.75 45.31
Stamp Pad with Ink 1 Pc 151.00 134.82
Printer Ink 1 Pc 999.75 892.63
Sticky Notes 10 Booklet 15.00 13.39
Packaging Tape 5 Pc 24.51 21.88
Duct Tape 5 Pc 162.00 144.64
Tape 5 Pc 19.25 17.19

Tape Dispenser 1 Pc 231.00 206.25
Key Holder 1 Pack (10pcs.) 78.00 69.64
ID Holder & Lanyard 10 Pc 49.99 44.63
Paper Cutter - Long 1 Pc 560.00 500.00
Adapter 2 Pc 39.75 35.49
Extension Wire 2 Pc 550.25 491.29
Flash drive 2 Pc 599.50 535.27
Trash can 1 Pc 200.00 178.57
Bubble Wrap 1 Per Roll 800.00 714.29
TOTAL
SCHEDULE OF OFFICE SUPPLIES PURCHASES
SCHEDULE 6
YEAR 1
NET OF
TOTAL TOTAL Units of
Add'l Purchases VAT PRICE
AMT PURCHASES Measure
PER UNIT
1,232.14 2 12 Ream 123.21
1,339.29 2 12 Ream 133.93
1,428.57 2 12 Ream 142.86
1,696.43 2 22 Booklet 84.82
1,785.71 2 22 Booklet 89.29
625.00 2 12 Booklet 62.50
89.29 0 5 Pack (10 Cards per pack) 17.86
107.63 2 7 Pc 21.53
445.54 1 2 Pc 445.54
531.25 2 3 Pc 531.25
151.79 2 7 Pc 30.36
171.43 2 4 Pc 85.71
177.68 1 2 Pc 177.68
446.25 1 6 Box (12pcs.) 89.25
258.93 5 10 Pc 51.79
80.36 5 10 Pc 16.07
71.43 1 3 Box 35.71
127.55 1 3 Box 63.78

142.63 5 6 Pc 142.63
178.57 15 20 Box 35.71
267.86 15 20 Box (12pcs.) 53.57
22.77 15 17 Pc 11.38
231.25 15 16 Pc 231.25
289.06 5 10 Pc 57.81
62.50 1 3 Box 31.25
178.57 0 10 Pack (10 Cards per pack) 17.86
66.96 1 21 Pc 3.35
49.11 0 20 Pc 2.46
66.96 2 22 Pc 3.35
1,294.64 1 6 Pc 258.93
88.62 1 2 Box 88.62
192.86 1 2 Pc 192.86
58.71 2 3 Pc 58.71
47.99 2 3 Pc 47.99
107.14 4 5 Pc 107.14
45.31 0 1 Pc 45.31
134.82 0 1 Pc 134.82
892.63 0 1 Pc 892.63
133.93 1 11 Booklet 13.39
109.42 2 7 Pc 21.88
723.21 3 8 Pc 144.64
85.94 4 9 Pc 17.19
206.25 5 6 Pc 206.25
69.64 6 7 Pack (10pcs.) 69.64
446.34 7 17 Pc 44.63
500.00 8 9 Pc 500.00
70.98 9 11 Pc 35.49
982.59 10 12 Pc 491.29
1,070.54 11 13 Pc 535.27
178.57 12 13 Pc 178.57
714.29 13 14 Per Roll 714.29
20,476.93
Beginning Balance
Supplies Available for Use

Ending Balance
OFFICE SUPPLIES EXP
YEAR 2
VATABLE NET OF VAT

TOTAL AMOUNT Units of
Quantity PRICE PER PRICE PER
(NET OF VAT) Measure
UNIT UNIT
1,478.57 12 Ream 140.76 125.68
1,607.14 12 Ream 153.00 136.61
1,714.29 12 Ream 163.20 145.71
1,866.07 22 Booklet 96.90 86.52
1,964.29 22 Booklet 102.00 91.07
750.00 12 Booklet 71.40 63.75
89.29 5 Pack (10 Cards per pack) 20.40 18.21
150.69 7 Pc 24.59 21.96
891.07 2 Pc 508.98 454.45
1,593.75 3 Pc 606.90 541.88
212.50 7 Pc 34.68 30.96
342.86 4 Pc 97.92 87.43
355.36 2 Pc 202.98 181.23
535.50 6 Box (12pcs.) 101.96 91.04
517.86 10 Pc 59.16 52.82
160.71 10 Pc 18.36 16.39
107.14 3 Box 40.80 36.43
191.33 0 Box 72.86 65.05

855.80 6 Pc 162.95 145.49
714.29 20 Box 40.80 36.43
1,071.43 20 Box (12pcs.) 61.20 54.64
193.53 17 Pc 13.01 11.62
3,700.00 16 Pc 264.18 235.88
578.13 10 Pc 66.05 58.97
93.75 0 Box 35.70 31.88
70.31 0 Pc 3.83 3.42
49.11 0 Pc 2.81 2.51
73.66 22 Pc 3.83 3.42
1,553.57 6 Pc 295.80 264.11
177.23 0 Box 101.24 90.39
385.71 2 Pc 220.32 196.71
176.12 3 Pc 67.07 59.88
143.97 3 Pc 54.83 48.96
535.71 5 Pc 122.40 109.29
45.31 0 Pc 51.77 46.22
134.82 0 Pc 154.02 137.52
892.63 0 Pc 1,019.75 910.49
147.32 1 Booklet 15.30 13.66
153.19 2 Pc 25.00 22.32
1,157.14 3 Pc 165.24 147.54
154.69 4 Pc 19.64 17.54

1,237.50 5 Pc 235.62 210.38
487.50 6 Pack (10pcs.) 79.56 71.04
758.78 7 Pc 50.99 45.53
4,500.00 8 Pc 571.20 510.00
390.40 9 Pc 40.55 36.21
5,895.54 10 Pc 561.26 501.13
6,958.48 11 Pc 611.49 545.97
2,321.43 12 Pc 204.00 182.14
10,000.00 13 Per Roll 816.00 728.57
60,314.04
- Beginning Balance
60,314.04 Supplies Available for Use

20,404.69 Ending Balance
39,909.35 OFFICE SUPPLIES EXP
YEAR 3
TOTAL
VATABLE NET OF VAT
AMOUNT Units of
Quantity PRICE PER PRICE PER
(NET OF Measure
UNIT UNIT
VAT)
1,508.14 12 Ream 143.58 128.20
1,639.29 12 Ream 156.06 139.34
1,748.57 2 Ream 166.46 148.63
1,903.39 3 Booklet 98.84 88.25
2,003.57 1 Booklet 104.04 92.89
765.00 0 Booklet 72.83 65.03
153.69 7 Pc 25.08 22.39
908.89 2 Pc 519.16 463.54
1,625.63 3 Pc 619.04 552.71
216.75 7 Pc 35.37 31.58
349.71 4 Pc 99.88 89.18
362.46 2 Pc 207.04 184.86
546.21 6 Box (12pcs.) 104.00 92.86
528.21 1 Pc 60.34 53.88
163.93 10 Pc 18.73 16.72
109.29 1 Box 41.62 37.16
- 1 Box 74.32 66.36

872.95 6 Pc 166.21 148.40
728.57 20 Box 41.62 37.16
1,092.86 20 Box (12pcs.) 62.42 55.73
197.47 17 Pc 13.27 11.85
3,774.00 16 Pc 269.46 240.59
589.73 10 Pc 67.37 60.15
- 0 Box 36.41 32.51
- 0 Pack (10 Cards per pack) 20.81 18.58
- 0 Pc 3.91 3.49
- 1 Pc 2.87 2.56
75.23 1 Pc 3.91 3.49
1,584.64 6 Pc 301.72 269.39
- 1 Box 103.26 92.20
393.43 1 Pc 224.73 200.65
179.65 3 Pc 68.41 61.08
146.87 3 Pc 55.93 49.94
546.43 5 Pc 124.85 111.47
- 1 Pc 52.81 47.15
- 2 Pc 157.10 140.27
- 1 Pc 1,040.15 928.71
13.66 1 Booklet 13.66 12.20
44.64 2 Pc 22.32 19.93
442.61 3 Pc 147.54 131.73
70.14 4 Pc 17.53 15.65

1,051.88 5 Pc 210.38 187.84
426.21 6 Pack (10pcs.) 71.04 63.43
318.69 7 Pc 45.53 40.65
4,080.00 8 Pc 510.00 455.36
325.85 9 Pc 36.20 32.32
5,011.25 10 Pc 501.12 447.43
6,005.71 11 Pc 545.97 487.47
2,185.71 12 Pc 182.14 162.63
9,471.43 13 Per Roll 728.57 650.51

-
54,253.42
20,404.69 Beginning Balance

YEAR 4
NET OF
TOTAL VATABLE
Units of VAT
AMOUNT (NET Quantity PRICE PER
Measure PRICE
OF VAT) UNIT
PER UNIT
1,538.36 12 Ream 146.45 130.76
1,672.07 12 Ream 159.18 142.13
297.25 2 Ream 169.79 151.60
264.75 2 Booklet 100.82 90.02
92.89 0 Booklet 106.12 94.75
- 2 Booklet 74.29 66.33
156.75 7 Pc 25.58 22.84
927.07 2 Pc 529.54 472.80
1,658.14 3 Pc 631.42 563.77
221.06 7 Pc 36.08 32.21
356.71 4 Pc 101.88 90.96
369.71 2 Pc 211.18 188.55
557.14 6 Box (12pcs.) 106.08 94.71
53.88 1 Pc 61.55 54.96
167.23 10 Pc 19.10 17.05
37.16 0 Box 42.45 37.90
66.36 0 Box 75.81 67.69

890.41 6 Pc 169.53 151.37
743.21 20 Box 42.45 37.90
1,114.64 20 Box (12pcs.) 63.67 56.85
201.42 17 Pc 13.54 12.09
3,849.43 16 Pc 274.85 245.40
601.52 10 Pc 68.72 61.36
- 0 Box 37.14 33.16
- 0 Pc 3.99 3.56
2.56 0 Pc 2.93 2.62
3.49 0 Pc 3.99 3.56
1,616.36 6 Pc 307.75 274.78
92.20 0 Box 105.33 94.04
200.65 0 Pc 229.22 204.66
183.24 3 Pc 69.78 62.30
149.81 3 Pc 57.05 50.94
557.37 5 Pc 127.35 113.71
47.15 0 Pc 53.87 48.10
280.54 0 Pc 160.24 143.07
928.71 0 Pc 1,060.95 947.28
12.20 1 Booklet 13.93 12.44
39.86 2 Pc 22.77 20.33
395.20 3 Pc 150.49 134.37
62.61 4 Pc 17.89 15.97

939.20 5 Pc 214.58 191.59
380.57 6 Pack (10pcs.) 72.46 64.70
284.56 7 Pc 46.44 41.46
3,642.86 8 Pc 520.20 464.46
290.89 9 Pc 36.93 32.97
4,474.29 10 Pc 511.15 456.38
5,362.21 11 Pc 556.89 497.22
1,951.50 12 Pc 185.79 165.88
8,456.62 13 Per Roll 743.14 663.52
46,228.96

YEAR 5
TOTAL VATABLE NET OF VAT

Units of
AMOUNT (NET Quantity PRICE PER PRICE PER
Measure
OF VAT) UNIT UNIT
1,569.11 12 Ream 149.38 133.38
1,705.50 12 Ream 162.36 144.96
303.20 2 Ream 173.19 154.63
180.04 3 Booklet 102.84 91.82
- 2 Booklet 108.24 96.64
132.66 0 Booklet 75.78 67.66
159.88 7 Pc 26.09 23.29
945.61 2 Pc 540.13 482.26
1,691.30 3 Pc 644.05 575.04
225.50 7 Pc 36.80 32.86
363.86 4 Pc 103.92 92.79
377.11 2 Pc 215.40 192.32
568.29 6 Box (12pcs.) 108.20 96.61
54.96 1 Pc 62.78 56.05
170.54 10 Pc 19.48 17.39
- 1 Box 43.30 38.66
- 1 Box 77.33 69.04

908.20 6 Pc 172.92 154.39
758.04 20 Box 43.30 38.66
1,136.96 20 Box (12pcs.) 64.94 57.98
205.52 17 Pc 13.81 12.33
3,926.43 16 Pc 280.35 250.31
613.57 10 Pc 70.09 62.58
- 0 Box 37.88 33.82
- 0 Pc 4.07 3.63
- 1 Pc 2.99 2.67
- 1 Pc 4.07 3.63
1,648.66 6 Pc 313.91 280.28
- 1 Box 107.44 95.93
- 1 Pc 233.80 208.75
186.91 3 Pc 71.18 63.55
152.81 3 Pc 58.19 51.96
568.53 5 Pc 129.90 115.98
- 1 Pc 54.95 49.06
- 2 Pc 163.44 145.93
- 1 Pc 1,082.17 966.22
12.44 1 Booklet 12.44 11.11
40.66 2 Pc 20.33 18.15
403.10 3 Pc 134.37 119.97
63.89 4 Pc 15.96 14.25

957.95 5 Pc 191.60 171.07
388.18 6 Pack (10pcs.) 64.70 57.77
290.25 7 Pc 41.46 37.02
3,715.71 8 Pc 464.46 414.70
296.76 9 Pc 32.97 29.44
4,563.84 10 Pc 456.38 407.48
5,469.46 11 Pc 497.22 443.95
1,990.61 12 Pc 165.88 148.11
8,625.73 13 Per Roll 663.52 592.43
45,371.72

TOTAL
AMOUNT
(NET OF VAT)
1,600.50
1,739.57
309.27
275.46
193.29
38.66
163.06
964.52
1,725.13
230.00
371.14
384.64
579.64
56.05
173.93
38.66
69.04
926.36
773.21
1,159.64
209.62
4,005.00
625.80
2.67
3.63
1,681.66
95.93
208.75
190.66
155.87
579.91
49.06
291.86
966.22
11.11
36.30
359.92
57.00
855.36
346.61
259.13
3,317.57
264.94
4,074.82
4,883.41
1,777.29
7,701.57
44,783.46
10,099.05
54,882.51
10,268.38
44,614.13
Depreciation Schedule
SCHEDULE 7
Property Plant and Equipment (CAPITALIZED)
OFFICE FURNITURE
AND EQUIPMENT COST DEPRECIATION
FURNITURE 71,316.07 8,023.06
OFFICE EQUIPMENT 173,365.18 17,786.35
TOTAL 244,681.25 25,809.41
PRODUCTION
EQUIPMENT 19,410.13 2,304.95
TOTAL 19,410.13 2,304.95
YEAR 1
GRAND TOTAL 264,091.38 28,114.36
DELIVERY EQUIPMENT 111,607.14 6,696.43

TOTAL 111,607.14 6,696.43
Leasehold Improvement 10,000.00 1,000.00

TOTAL 10,000.00 1,000.00
TOTAL
DEPRECIATION 35,810.79
OFFICE FURNITURE
AND EQUIPMENT
COST DEPRECIATION
FURNITURE 71,316.07 8,023.06
OFFICE EQUIPMENT 173,365.18 17,786.35
TOTAL 244,681.25 25,809.41
YEAR 1-5
PRODUCTION
EQUIPMENT 19,410.13 2,304.95
YEAR 1-5 TOTAL 19,410.13 2,304.95
GRAND TOTAL 264,091.38 28,114.36
DELIVERY EQUIPMENT 111,607.14 6,696.43

TOTAL 111,607.14 6,696.43
Leasehold Improvement 10,000.00 1,000.00

TOTAL 10,000.00 1,000.00
TOTAL
DEPRECIATION 35,810.79
1.02 MULTIPLIER
note: 2% INFLATION RATE
10% Residual Value
VATABLE PRICE
FURNITURE Number of Units TOTAL
per unit
Office Table 2 5,000.00 10,000.00

Office Drawer 1 6,500.00 6,500.00
Sofa 1 5,499.00 5,499.00
Dining Set 1 8,500.00 8,500.00
Locker 1 8,599.00 8,599.00
Working Table 2 5,295.00 10,590.00
Industrial Fan 2 6,495.00 12,990.00
Refrigerator 2 8,598.00 17,196.00
54,486.00 79,874.00
VATABLE PRICE
OFFICE EQUIPMENT Number of Units TOTAL
per unit
Power Generator 2 42,740.00 85,480.00
Computer Set 1 39,995.00 39,995.00
Bundy Clock 1 6,000.00 6,000.00
Printer with cartridge 1 13,195.00 13,195.00
Projector 1 17,500.00 17,500.00
Aircon 1 31,999.00 31,999.00
151,429.00 194,169.00
TOOLS AND PRODUCTION

Number of Units Acquisition Cost Total Acquisition Cost
EQUIPMENT (YEAR 1)
TOOLS AND PRODUCTION
Number of Units Acquisition Cost Total Acquisition Cost
EQUIPMENT (YEAR 1)
Glass Cutter Saw 1 8,618.38 8,618.38

Wood Sanding Machine 1 5,166.43 5,166.43
Air Compressor With Spray Pai 1 7,954.53 7,954.53
21,739.34 21,739.34
ADD'L TOOLS AND PRODUCTION VATABLE PRICE

Number of Units TOTAL
EQUIPMENT (YEAR 2-5) per unit
-
-
DELIVERY EQUIPMENT Number of Units Acquisition Cost Total Acquisition Cost
Suzuki Mini Truck 1 125,000.00 125,000.00

125,000.00 125,000.00
BUILDING
Leasehold Improvement Number of Units Total Acquisition Cost
COST
Leasehold Improvements 1 10,000.00 10,000.00

10,000.00 10,000.00
No Residual Value- land title not owned by the partnership
Input Vat from
Net Of Vat Purchases Carrying Value Residual Value Useful Life Depreciation
purchases
8,928.57 1,071.43 8,928.57 892.86 8 1,004.46

5,803.57 696.43 5,803.57 580.36 8 652.90
4,909.82 589.18 4,909.82 490.98 8 552.35
7,589.29 910.71 7,589.29 758.93 8 853.79
7,677.68 921.32 7,677.68 767.77 8 863.74
9,455.36 1,134.64 9,455.36 945.54 8 1,063.73
11,598.21 1,391.79 11,598.21 1,159.82 8 1,304.80
15,353.57 1,842.43 15,353.57 1,535.36 8 1,727.28
71,316.07 8,557.93 71,316.07 7,131.61 8,023.06
Net Of Vat Purchases/ Input Vat from

Carrying Value Residual Value Useful Life Depreciation
CARRYING VALUE purchases
76,321.43 9,158.57 76,321.43 7,632.14 10 6,868.93
35,709.82 4,285.18 35,709.82 3,570.98 8 4,017.35
5,357.14 642.86 5,357.14 535.71 8 602.68
11,781.25 1,413.75 11,781.25 1,178.13 8 1,325.39
15,625.00 1,875.00 15,625.00 1,562.50 8 1,757.81
28,570.54 3,428.46 28,570.54 2,857.05 8 3,214.19
173,365.18 20,803.82 173,365.18 17,786.35
Note: 10% Residual Value
Net Of Vat Purchases/

Input Vat Carrying Value Residual Value Useful Life Depreciation
CARRYING VALUE
CARRYING VALUE
7,694.98 923.40 7,694.98 384.75 8 913.78

4,612.88 553.55 4,612.88 230.64 8 547.78
7,102.26 852.27 7,102.26 355.11 8 843.39
19,410.13 2,329.22 19,410.13 970.51 2,304.95
Net Of Vat Purchases/ Input Vat from

Carrying Value Residual Value Useful Life Depreciation
CARRYING VALUE purchases
- - - - 10 -
TOTAL DEPRECIATION 2,304.95

CARRYING VALUE
111,607.14 13,392.86 111,607.14 11,160.71 15 6,696.43
111,607.14 13,392.86 111,607.14 11,160.71 6,696.43

Input Vat Carrying Value Residual Value Useful Life Amortization
CARRYING VALUE
10,000.00 - 10,000.00 - 10 1,000.00

10,000.00 - 10,000.00 - 1,000.00
Depreciation Schedule
SCHEDULE 8
FURNITURE & FIXTURE Treatment # of Units Acquisition Cost

Office Table Depreciable 2 5,000.00
Office Chair ExpensedOutright 2 1,900.00
Office Drawer Depreciable 1 6,500.00
Sofa Depreciable 1 5,499.00
Dining Set Depreciable 1 8,500.00
Metal Filling Cabinet ExpensedOutright 1 1,200.00
Locker Depreciable 1 8,599.00
Working Table Depreciable 2 5,295.00
Mono block Chair ExpensedOutright 5 450.00
Industrial Fan Depreciable 2 6,495.00
Water Dispenser ExpensedOutright 2 2,999.00
Coffee Brewer ExpensedOutright 2 1,775.00
Refrigerator Depreciable 2 8,598.00
Emergency Light ExpensedOutright 2 1,499.75
LED Wall Clock ExpensedOutright 2 1,100.50
DIFFERENCE EXPENSE-OUTRIGHT 90,957.59
OFFICE EQUIPMENT Treatment # of Units Acquisition Cost

Computer Set Depreciable 1 39,995.00
Router ExpensedOutright 1 3,999.00
Telephone ExpensedOutright 1 1,000.00
Bundy Clock Depreciable 1 6,000.00
Printer with cartridge Depreciable 1 13,195.00
Money Detector ExpensedOutright 1 350.00
Projector Depreciable 1 17,500.00
Aircon Depreciable 1 31,999.00
Vault ExpensedOutright 1 2,500.00
ExpensedOutright 0
DIFFERENCE EXPENCE= OUTRIGHT 68,341.96
PRODUCTION EQUIPMENT Treatment # of Units Acquisition Cost

Glass Cutter Saw Depreciable 1 8,618.38
Power Drill ExpensedOutright 1 2,999.00
Wood Sanding Machine Depreciable 1 5,166.43
Wood Jigsaw ExpensedOutright 1 1,200.00
Air Compressor With Spray Paint Depreciable 1 7,954.53
Tape Measure ExpensedOutright 1 485.00
Square Measure ExpensedOutright 1 475.00
Level Measure ExpensedOutright 1 546.00
Repairing Tool Set ExpensedOutright 1 998.25
Paint Brush ExpensedOutright 3 28.00
DIFFERENCE EXPENCE= OUTRIGHT 2310.9375
Treatment # of Units Acquisition Cost

CCTV Camera ExpensedOutright 10 1,789.00
Power Generator Depreciable 2 42,740.00
DIFFERENCE EXPENCE= OUTRIGHT 0
INPUT VAT 37,532.90

Total Acquisition CoWithout Vat/Net Of Vat PurchInput Vat Cost Net of VAT/ CResidual Value Useful Life
10,000.00 8,928.57 1,071.43 - - 8
3,800.00 3,392.86 407.14 - - 8
6,500.00 5,803.57 696.43 - - 8
5,499.00 4,909.82 589.18 - - 8
8,500.00 7,589.29 910.71 - - 8
1,200.00 1,071.43 128.57 - - 8
8,599.00 7,677.68 921.32 - - 8
10,590.00 9,455.36 1,134.64 - - 8
2,250.00 2,008.93 241.07 - - 8
12,990.00 11,598.21 1,391.79 - - 8
5,998.00 5,355.36 642.64 - - 8
3,550.00 3,169.64 380.36 - - 8
17,196.00 15,353.57 1,842.43 - - 8
2,999.50 2,678.13 321.38 - - 8
2,201.00 1,965.18 235.82 - - 8
101,872.50 90,957.59 10,914.91 - -
39,995.00 35,709.82 4,285.18 35,709.82 3,570.98 8
3,999.00 3,570.54 428.46 - - 8
1,000.00 892.86 107.14 - - 8
6,000.00 5,357.14 642.86 - - 8
13,195.00 11,781.25 1,413.75 - - 8
350.00 312.50 37.50 - - 8
17,500.00 15,625.00 1,875.00 - 8
31,999.00 28,570.54 3,428.46 - 8
2,500.00 2,232.14 267.86 - 8
- - - - - 8
116,538.00 104,051.79 12,486.21 35,709.82 3,570.98

Without Vat/Net Of Vat
Total Acquisition Co Purch Input Vat Cost Net of VAT/ CResidual Value Useful Life
8,618.38 7,694.98 923.40 7,694.98 769.50 8
2,999.00 2,677.68 321.32 2,677.68 267.77 8
5,166.43 4,612.88 553.55 4,612.88 461.29 8
1,200.00 1,071.43 128.57 1,071.43 107.14 8
7,954.53 7,102.26 852.27 7,102.26 710.23 8
485.00 433.04 51.96 - - 8
475.00 424.11 50.89 - - 8
546.00 487.50 58.50 - - 8
998.25 891.29 106.96 - - 8
84.00 75.00 9.00 - - 8
-
28526.6 25470.1696428571 3056.4203571 23159.23214286 2315.9232143 -
17,890.00 15973.2 1916.8 159,732.14 15,973.21 10
85,480.00 76321.4 9158.6 152,642.86 15,264.29 10
85480 92294.6428571429 11075.357143 312375 31237.5
TOTAL
FOH
332,417.09 Admin
Selling
OPEX
COGS
Depreciation
- FINANCIAL POSITION
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Depreciation
4,463.73
-
-
-
-
-
4,463.73
Depreciation
961.87
334.71
576.61
133.93
887.78
-
-
-
-
-
2894.904017857
Depreciation
14,375.89
13,737.86
28113.75
35,472.38
2,894.90
4,463.73
13,737.86
SCHEDULE 7.2
YEAR 1
Office Equipt. And Furnitures 244,681.25 244,681.25
Less:Accumulated Depreciation 25,809.41 218,871.84 51,618.82
Delivery equipment 111,607.14 111,607.14
Leasehold Improvements 10,000.00 10,000.00
Less: Accumulated Amortization 1,000.00 9,000.00 2,000.00
Production Equipment 19,410.13 19,410.13
PROPERTY, PLANT AND EQUIPMENT, NET: 349,887.73
SCHEDULE 7.2
YEAR 2 YEAR 3 YEAR 4
244,681.25 244,681.25 244,681.25
193,062.43 77,428.23 167,253.02 103,237.63 141,443.62 129,047.04
111,607.14 111,607.14 111,607.14
98,214.29 20,089.29 91,517.86 26,785.71 84,821.43 33,482.14
10,000.00 10,000.00 10,000.00
8,000.00 3,000.00 7,000.00 4,000.00 6,000.00 5,000.00
19,410.13 19,410.13 19,410.13
14,800.22 6,914.86 12,495.27 9,219.81 10,190.32 11,524.76
314,076.94 278,266.15 242,455.36
YEAR 5
115,634.21
78,125.00
5,000.00
7,885.36
206,644.57
RENT EXPENSE
SCHEDULE 8
PRE-OP YEAR 1-5

2 MO. ADV 20,000.00 MONTHLY YEARLY
2 MO. DEP 20,000.00
10,000.00 120,000.00
TOTAL 40,000.00
REPAIRS AND MAINTENANCE RETAINERS FEE

For Year 1 to Year 5 (Php) For Year 1 to Year 5 (Php)
Year 1 10,000.00 Year 1 0.00
Year 2 10,000.00 Year 2 0.00
Year 3 10,000.00 Year 3 0.00
Year 4 10,000.00 Year 4 0.00
Year 5 10,000.00 Year 5 0.00
CORPORATE SOCIAL RESPONSIBILITY

Fruit Tree YEAR 1 YEAR 2 YEAR 3 YEAR 4
Seeding 20.00 20.00 20.00 20.00
Soil 12.00 12.00 12.00 12.00
Potting Box 8.00 8.00 8.00 8.00
Total 40.00 40.00 40.00 40.00
For 50 pieces 2,000.00 2,000.00 2,000.00 2,000.00
Garbage Bag/Broom
150.00 150.00 150.00 150.00
Stick
Food Cost 500.00 500.00 500.00 500.00
Add: Gasoline Expenses 1000.00 1000.00 1000.00 1000.00
Total 3,650.00 3,650.00 3,650.00 3,650.00
TELECOMMUNICATION
MONTHLY Year 1 Year 2 Year 3 Year 4
892.86 10,714.29 10,714.29 10,714.29 10,714.29
*EXCLUSIVE OF INPUT VAT
YEAR 5
20.00
12.00
8.00
40.00
2,000.00
150.00
500.00
1000.00
3,650.00
Year 5
10,714.29
AQUATIQUE
Operating Expenses
For the year Ended December 31 Year 1, Year 2, Year 3, Year 4, Year 5
SCHEDULE 1.3
Selling and General Admin Expenses: Year 1 Year 2
Salaries Expense 411,514.08 411,514.08
Employee's Benefits 639,105.42 663,609.54
SSS/PHIC/HDMF Contributions Employer's Share 25,023.76 16,184.56
Safety Supplies 21,964.29 29,535.71
Uniform Supplies 8,303.57 8,469.64
Other Office Equipment and Furniture 40,301.34 -
Advertisement Expenses 2,611.61 2,663.84
Depreciation Expense-Office Equipt&F&F 25,809.41 25,809.41
Depreciation Expense-Delivery Equipment 6,696.43 6,696.43
Repairs and Maintenance 10,000.00 10,000.00
Office Supplies expense 39,909.35 49,038.13
Permits and Licenses 16,765.00 9,765.00
CSR Expenses 3,650.00 3,650.00
Communication Expense 10,714.29 10,714.29
Delivery-Gas Expense 3,954.27 4,033.35
TOTAL OPERATING EXPENSES 1,266,322.80 1,251,683.98
QUE
xpenses
ar 2, Year 3, Year 4, Year 5
LE 1.3
Year 3 Year 4 Year 5 Schedule
452,665.44 452,670.44 475,325.00 9
729,970.49 729,970.49 400,034.92 9.4
27,632.57 27,632.57 28,736.25 9.3
38,606.27 41,560.00 57,440.00 12
8,871.27 9,996.20 10,196.12 14
- - - 7.1
2,717.12 2,771.18 2,826.31 15
25,809.41 25,809.41 25,809.41 7
6,696.43 6,696.43 6,696.43 7
10,000.00 10,000.00 10,000.00 8
61,509.00 45,612.60 44,614.13 6
9,765.00 9,765.00 9,765.00 13
3,650.00 3,650.00 3,650.00 8
10,714.29 10,714.29 10,714.29 8
4,114.02 4,196.30 4,280.23 16
1,392,721.30 1,381,044.91 1,090,088.08
Number of
Employee Daily Rate Salary
Employee
Managing Director OPEX-ADMIN 536.74 14,000.00 1

Supervisors OPEX-ADMIN 498.40 13,000.00 3
Cashier / Inventory Clerk DIRECT LABOR 389.00 10,146.42 1
Sales Staff DIRECT LABOR 389.00 10,146.42 1
Production Staff DIRECT LABOR 389.00 10,146.42 4
Security Guards DIRECT LABOR 400.00 10,146.42 2
Total 67,585.68 12
Number of
Employee

Total 67,585.68 12
Number of
Employee
Total 74,659.85 13
Note: 10% for Manager 10% for Other Employees
Number of
Employee

Total 74,660.18 12
Number of
Employee

Total 78,395.00 12
Note: 5% for Manager 5% for Other Employees
12050.5
Regular Pay
salary after O.T
Monthly Salary Yearly Salary attributable to O.T
allowances
Allowances
14,000.00 168,000.00 168,000.00

13,000.00 468,000.00 468,000.00
10,146.42 121,757.04 121,757.04
10,146.42 121,757.04 121,757.04
10,146.42 487,028.16 487,028.16
10,146.42 243,514.08 243,514.08
67,585.68 1,610,056.32 - 1,610,056.32
Regular Pay
salary after O.T
allowances
Allowances
14,000.00 168,000.00 168,000.00

13,000.00 468,000.00 468,000.00
10,146.42 121,757.04 121,757.04
10,146.42 121,757.04 121,757.04
10,146.42 487,028.16 487,028.16
10,146.42 243,514.08 243,514.08
67,585.68 1,610,056.32 - 1,610,056.32
Regular Pay
salary after O.T
allowances
Allowances
15,400.00 184,800.00 184,800.00
14,300.00 514,800.00 514,800.00
11,161.06 133,932.72 133,932.72
11,161.06 133,932.72 133,932.72
11,161.06 535,730.88 535,730.88
11,476.67 275,440.08 275,440.08
74,659.85 1,778,636.40 - 1,778,636.40
Regular Pay
salary after O.T
allowances
Allowances
15,400.00 184,800.00 0 184,800.00

14,300.00 514,800.00 1 514,801.00
11,161.06 133,932.72 2 133,934.72
11,161.06 133,932.72 3 133,935.72
11,161.06 535,730.88 4 535,734.88
11,477.00 275,448.00 6 275,454.00
74,660.18 1,778,644.32 16.00 1,778,660.32
Regular Pay
salary after O.T
allowances
Allowances
16,170.00 194,040.00 0 194,040.00

15,015.00 540,540.00 1 540,541.00
11,720.00 140,640.00 2 140,642.00
11,720.00 140,640.00 3 140,643.00
11,720.00 562,560.00 4 562,564.00
12,050.00 289,200.00 6 289,206.00
78,395.00 1,867,620.00 16.00 1,867,636.00
SCHEDULE OF SALA
SCHEDULE 9
Year 1
Salaries per Classification

Deducted Contributions
1. OPEX Unpaid Salary
Salaries Yearly EE (Half
2. FOH (Half Month)
Month)
3. DIRECT LABOR
168,000.00 7,000.00 8,715.85

636,000.00
468,000.00 19,500.00 36,100.80
121,757.04 5,073.21 5,988.78
121,757.04 5,073.21 5,777.18
974,056.32
487,028.16 20,292.84 41,512.84
243,514.08 10,146.42 13,492.41
1,610,056.32 1,610,056.32 67,085.68 111,587.86
Year 2

1. OPEX Unpaid Salary Deducted Payroll Taxes to
Salaries Yearly
2. FOH (15 Days) Employee
3. DIRECT LABOR
168,000.00 7,000.00 6,598.13

636,000.00
468,000.00 19,500.00 29,747.63
121,757.04 5,073.21 3,871.05
121,757.04 5,073.21 3,658.88
974,056.32
487,028.16 20,292.84 33,041.94
243,514.08 10,146.42 14,338.81
1,610,056.32 1,610,056.32 67,085.68 91,256.43
Year 3

Salaries Yearly
3. DIRECT LABOR
184,800.00 7,700.00 9,572.60
699,600.00
514,800.00 21,450.00 39,856.99
133,932.72 5,580.53 6,572.99
133,932.72 5,580.53 6,360.82
1,079,036.40
535,730.88 22,322.12 45,774.98
275,440.08 11,476.67 15,604.54
1,778,636.40 1,778,636.40 74,109.85 123,742.92
Year 4

Salaries Yearly
3. DIRECT LABOR
184,800.00 7,700.00 9,572.60

699,600.00
514,801.00 21,450.00 39,856.99
133,934.72 5,580.53 6,572.99
133,935.72 5,580.53 6,360.82
1,079,044.32
535,734.88 22,322.12 45,774.98
275,454.00 11,477.00 15,604.54
1,778,660.32 1,778,644.32 74,110.18 123,742.92
Year 5

Salaries Yearly
3. DIRECT LABOR
194,040.00 8,085.00 9,906.53

734,580.00
540,541.00 22,522.50 41,511.05
140,642.00 5,860.00 6,872.98
140,643.00 5,860.00 6,661.38
1,133,040.00
562,564.00 23,440.00 48,035.50
289,206.00 12,050.00 16,390.38
1,867,636.00 1,867,620.00 77,817.50 129,377.80
SCHEDULE OF SALARIES
SCHEDULE 9
Year 1
Net Cash Paid to Total EE Total ER

Total Contributions
Employee Contributions Contributions
152,284.15 9,094.80 15,039.60 24,134.40

412,399.20 37,670.40 53,515.80 91,186.20
110,695.05 6,249.16 9,984.16 16,233.32
110,906.65 6,028.36 9,542.56 15,570.92
425,222.48 43,317.75 56,488.95 99,806.70
219,875.25 14,079.04 19,781.44 33,860.47
1,431,382.78 116,439.50 164,352.50 280,792.01
Year 2

Total Contributions
154,401.88 6,885.00 10,620.00 17,505.00

418,752.38 31,041.00 40,257.00 71,298.00
112,812.78 4,039.36 5,564.56 9,603.92
113,024.95 3,817.96 5,121.76 8,939.72
433,693.38 34,478.55 38,810.55 73,289.10
219,028.85 14,962.24 21,547.84 36,510.07
1,451,714.21 95,224.10 121,921.70 217,145.81
Year 3

Total Contributions
167,527.40 9,988.80 16,596.60 26,585.40
453,493.01 41,589.90 59,424.30 101,014.20
121,779.20 6,858.77 11,035.97 17,894.75
121,991.37 6,637.37 10,593.17 17,230.55
467,633.78 47,765.20 62,705.20 110,470.40
248,358.87 16,283.00 23,311.40 39,594.40
1,580,783.63 129,123.05 183,666.65 312,789.70
Year 4

Total Contributions
167,527.40 9,988.80 16,596.60 26,585.40

453,494.01 41,589.90 59,424.30 101,014.20
121,781.20 6,858.77 11,035.97 17,894.75
121,994.37 6,637.37 10,593.17 17,230.55
467,637.78 47,765.20 62,705.20 110,470.40
248,372.46 16,283.00 23,311.40 39,594.40
1,580,807.22 129,123.05 183,666.65 312,789.70
Year 5

Total Contributions
176,048.47 10,337.25 17,166.45 27,503.70

476,507.45 43,315.88 61,814.48 105,130.35
127,909.03 7,171.80 11,569.80 18,741.60
128,121.63 6,951.00 11,128.20 18,079.20
491,088.50 50,124.00 65,947.20 116,071.20
260,765.63 17,103.00 24,573.00 41,676.00
1,660,440.70 135,002.93 192,199.13 327,202.05
SSS/PHIC/HDMF ER SSS/PHIC/HDMF EE SSS/PHIC/HDMF
Payable Payable CONTRIBUTIONS Paid
1,253.30 757.90 22,123.20

4,459.65 3,139.20 83,587.35
832.01 520.76 14,880.54
795.21 502.36 14,273.34
4,707.41 3,609.81 91,489.47
1,648.45 1,173.25 31,038.77
13,696.04 9,703.3 257,392.7

885.00 573.75 16,046.25

3,354.75 2,586.75 65,356.50
463.71 336.61 8,803.59
426.81 318.16 8,194.74
3,234.21 2,873.21 67,181.67
1,795.65 1,246.85 33,467.57
10,160.14 7,935.34 199,050.3

1,383.05 832.40 24,369.95
4,952.03 3,465.83 92,596.35
919.66 571.56 16,403.52
882.76 553.11 15,794.67
5,225.43 3,980.43 101,264.53
1,942.62 1,356.92 36,294.87
15,305.55 10,760.25 286,723.9

1,383.05 832.40 24,369.95

4,952.03 3,465.83 92,596.35
919.66 571.56 16,403.52
882.76 553.11 15,794.67
5,225.43 3,980.43 101,264.53
1,942.62 1,356.92 36,294.87
15,305.55 10,760.25 286,723.9

1,430.54 861.44 25,211.73

5,151.21 3,609.66 96,369.49
964.15 597.65 17,179.80
927.35 579.25 16,572.60
5,495.60 4,177.00 106,398.60
2,047.75 1,425.25 38,203.00
16,016.59 11,250.24 299,935.2
Net cash paid for
NET CASH PAID TO Net Cash Paid with
COntribuionsPlus SSS/PHIC/HDMF EE&ER CONTRIBUTION PAYABLE
EMPLOYEES Last Year Payable
Last Year Payable
2,011.20 152,284.2
7,598.85 412,399.2
1,352.78 110,695.1
1,297.58 110,906.7
8,317.22 425,222.5
2,821.71 219,875.2
257,392.7 23,399.33 1,431,382.8 1,431,382.8
SSS/PHIC/HDMF
Net cash paid for
EE&ER NET CASH PAID TO Net Cash Paid with
COntribuionsPlus
CONTRIBUTION EMPLOYEES Last Year Payable
Last Year Payable
PAYABLE
1,458.75 154,401.9
5,941.50 418,752.4
800.33 112,812.8
744.98 113,025.0
6,107.42 433,693.4
3,042.51 219,028.8
222,449.7 18,095.5 1,451,714.2 1,513,948.2
SSS/PHIC/HDMF
Net cash paid for
COntribuionsPlus
Last Year Payable
PAYABLE
2,215.45 167,527.4
8,417.85 453,493.0
1,491.23 121,779.2
1,435.88 121,991.4
9,205.87 467,633.8
3,299.53 248,358.9
304,819.4 26,065.8 1,580,783.6 1,643,901.6
SSS/PHIC/HDMF
Net cash paid for
COntribuionsPlus
Last Year Payable
PAYABLE
2,215.45 167,527.4
8,417.85 453,494.0
1,491.23 121,781.2
1,435.88 121,994.4
9,205.87 467,637.8
3,299.53 248,372.5
312,789.7 26,065.81 1,580,807.2 1,649,536.9
SSS/PHIC/HDMF
Net cash paid for
COntribuionsPlus
Last Year Payable
PAYABLE
2,291.98 176,048.5
8,760.86 476,507.5
1,561.80 127,909.0
1,506.60 128,121.6
9,672.60 491,088.5
3,473.00 260,765.6
326,001.0 27,266.84 1,660,440.7 1,729,170.7
Salaries Payable
6,621.05
17,930.40
4,812.83
4,822.03
18,487.93
9,559.79
62,234.03
Salaries Payable
6,713.13
18,206.63
4,904.90
4,914.13
18,856.23
9,522.99
63,118.0
Salaries Payable
7,283.80
19,717.09
5,294.75
5,303.97
20,331.90
10,798.21
68,729.7
Salaries Payable
7,283.80
19,717.09
5,294.75
5,303.97
20,331.90
10,798.54
68,730.1
Salaries Payable
7,654.28
20,717.67
5,561.18
5,570.38
21,351.50
11,337.38
72,192.4
Employee Total Contributions EE
Managing Director OPEX-ADMIN 9,094.80

Supervisors OPEX-ADMIN 37,670.40
Cashier / Inventory Clerk DIRECT LABOR 6,249.16
Sales Staff DIRECT LABOR 6,028.36
Production Staff DIRECT LABOR 43,317.75
Security Guards DIRECT LABOR 14,079.04
Total 116,439.50

Total 95,224.10

Total 129,123.05

Total 129,123.05

Total 135,002.93
SCHEDULE OF Contributions
Summary of SSS/PHIC/HDMF Contributions
SCHEDULE 9.1
YEAR 1
Combined
Total Contibrutions ER Contributions ER Payable
Contributions
15,039.60 24,134.40 1,253.30

53,515.80 91,186.20 4,459.65
9,984.16 16,233.32 832.01
9,542.56 15,570.92 795.21
56,488.95 99,806.70 4,707.41
19,781.44 33,860.47 1,648.45
164,352.50 280,792.01 13,696.04
YEAR 2
Combined
Contributions
10,620.00 17,505.00 1,253.30

40,257.00 71,298.00 4,459.65
5,564.56 9,603.92 832.01
5,121.76 8,939.72 795.21
38,810.55 73,289.10 4,707.41
21,547.84 36,510.07 1,648.45
121,921.70 217,145.81 13,696.04
Year 3
Combined
Contributions
16,596.60 26,585.40 1,383.05

59,424.30 101,014.20 4,952.03
11,035.97 17,894.75 919.66
10,593.17 17,230.55 882.76
62,705.20 110,470.40 5,225.43
23,311.40 39,594.40 1,942.62
183,666.65 312,789.70 15,305.55
Year 4
Combined
Contributions
16,596.60 26,585.40 1,383.05

59,424.30 101,014.20 4,952.03
11,035.97 17,894.75 919.66
10,593.17 17,230.55 882.76
62,705.20 110,470.40 5,225.43
23,311.40 39,594.40 1,942.62
183,666.65 312,789.70 15,305.55
Year 5
Combined
Contributions
17,166.45 27,503.70 1,430.54

61,814.48 105,130.35 5,151.21
11,569.80 18,741.60 964.15
11,128.20 18,079.20 927.35
65,947.20 116,071.20 5,495.60
24,573.00 41,676.00 2,047.75
192,199.13 327,202.05 16,016.59
Net cash paid EE/ER'S
Contributions EE Payable Paid Contributions Plus Last Year Contributions
Payable Payable
757.90 22,123.20 2,011.20

3,139.20 83,587.35 7,598.85
520.76 14,880.54 1,352.78
502.36 14,273.34 1,297.58
3,609.81 91,489.47 8,317.22
1,173.25 31,038.77 2,821.71
9,703.3 257,392.7 257,392.7 23,399.3

Payable Payable
757.90 15,493.80 2,011.20
3,139.20 63,699.15 7,598.85
520.76 8,251.14 1,352.78
502.36 7,642.14 1,297.58
3,609.81 64,971.87 8,317.22
1,173.25 33,688.37 2,821.71
9,703.29 193,746.5 217,145.8 23,399.3

Payable Payable
832.40 24,369.95 2,215.45

3,465.83 92,596.35 8,417.85
571.56 16,403.52 1,491.23
553.11 15,794.67 1,435.88
3,980.43 101,264.53 9,205.87
1,356.92 36,294.87 3,299.53
10,760.25 286,723.9 310,123.2 26,065.8

Payable Payable
832.40 24,369.95 2,215.45
3,465.83 92,596.35 8,417.85
571.56 16,403.52 1,491.23
553.11 15,794.67 1,435.88
3,980.43 101,264.53 9,205.87
1,356.92 36,294.87 3,299.53
10,760.25 286,723.9 312,789.7 26,065.81

Payable Payable
861.44 25,211.73 2,291.98

3,609.66 96,369.49 8,760.86
597.65 17,179.80 1,561.80
579.25 16,572.60 1,506.60
4,177.00 106,398.60 9,672.60
1,425.25 38,203.00 3,473.00
11,250.24 299,935.2 326,001.0 27,266.84
PAYROLL TAXES
### ###
### ###
280,792.01 280,792.01 -
FP
CASH FLOW
ER PAYROLL 164,352.50 #REF! NET CASH PAID
TAXES 23,399.3 PAYROLL TAXES PAYABLE
257,392.7 PAYROLL TAXES PAID
164,352.50 #REF! #REF!

PAYABLE
SCHEDULE OF Salary's and Employee Contribu
SCHEDULE 9.2
Year 1
PHIL
PAGIBIG
Year 1 HEALTH SSS (Yearly)
(Yearly)
(Yearly)
Managing Director 1 1,200.00 2,310.00 5,584.80
Supervisors 3 3,600.00 19,305.00 14,765.40
Cashier / Inventory Clerk 1 1,200.00 1,674.16 3,375.00
Sales Staff 1 1,200.00 1,674.16 3,154.20
Production Staff 4 4,800.00 26,786.55 11,731.20
Security Guards 2 2,400.00 6,696.64 4,982.40
Total 14,400.00 58,446.50 43,593.00
Year 2
PHIL
PAGIBIG
(Yearly)
(Yearly)
Supervisors 3 3,600.00 19,305.00 8,136.00
Sales Staff 1 1,200.00 1,674.16 943.80
Security Guards 2 2,400.00 6,696.64 5,865.60
Total 14,400.00 58,446.50 22,377.60
Year 3
PHIL
PAGIBIG
(Yearly)
(Yearly)
Supervisors 3 3,600.00 21,235.50 16,754.40
Sales Staff 1 1,200.00 1,841.57 3,595.80
Security Guards 2 2,400.00 7,574.60 6,308.40
Total 14,400.00 64,499.45 50,223.60
YEAR 4
PHIL
PAGIBIG
YEAR 4 HEALTH SSS (Yearly)
(Yearly)
(Yearly)
Supervisors 3 3,600.00 21,235.50 16,754.40
Sales Staff 1 1,200.00 1,841.57 3,595.80
Security Guards 2 2,400.00 7,574.60 6,308.40
Total 14,400.00 64,499.45 50,223.60
Year 5
PHIL
PAGIBIG
(Yearly)
(Yearly)
Supervisors 3 3,600.00 22,297.28 17,418.60
Sales Staff 1 1,200.00 1,933.80 3,817.20
Security Guards 2 2,400.00 7,953.00 6,750.00
Total 14,400.00 67,726.73 52,876.20
y's and Employee Contribution
HEDULE 9.2
Year 1
Withholding
Withholding Total PAID
Tax(Semi- Payable
Tax (Yearly) Contributions EE (11 months)
Monthly)
- - 9,094.80 8,336.90 757.90
- - 37,670.40 34,531.20 3,139.20
- - 6,249.16 5,728.40 520.76
- - 6,028.36 5,526.00 502.36
- - 43,317.75 39,707.94 3,609.81
- - 14,079.04 12,905.78 1,173.25
- - 116,439.50 106,736.21 9,703.29
Year 2
Withholding
Tax(Semi- Payable
Monthly)
- - 6,885.00 6,311.25 573.75
- - 31,041.00 28,454.25 2,586.75
- - 4,039.36 3,702.75 336.61
- - 3,817.96 3,499.80 318.16
- - 34,478.55 31,605.34 2,873.21
- - 14,962.24 13,715.38 1,246.85
- - 95,224.10 87,288.76 7,935.34
Year 3
Withholding
Tax(Semi- Payable
Monthly)
- - 9,988.80 9,156.40 832.40
- - 41,589.90 38,124.08 3,465.83
- - 6,858.77 6,287.21 571.56
- - 6,637.37 6,084.26 553.11
- - 47,765.20 43,784.77 3,980.43
- - 16,283.00 14,926.09 1,356.92
- - 129,123.05 118,362.80 10,760.25
YEAR 4
Withholding
Tax(Semi- Payable
Monthly)
- - 9,988.80 9,156.40 832.40
- - 41,589.90 38,124.08 3,465.83
- - 6,858.77 6,287.21 571.56
- - 6,637.37 6,084.26 553.11
- - 47,765.20 43,784.77 3,980.43
- - 16,283.00 14,926.09 1,356.92
- - 129,123.05 118,362.80 10,760.25
Year 5
Withholding
Tax(Semi- Payable
Monthly)
- - 10,337.25 9,475.81 861.44
- - 43,315.88 39,706.22 3,609.66
- - 7,171.80 6,574.15 597.65
- - 6,951.00 6,371.75 579.25
- - 50,124.00 45,947.00 4,177.00
- - 17,103.00 15,677.75 1,425.25
- - 135,002.93 123,752.68 11,250.24
TOTAL HDMF
PAGIBIG (MONTHLY) per
Year CONTRIBUTION
EE
(Yearly)
Managing Director 1 100 1,200.00

Supervisors 3 100 3,600.00
Cashier / Inventory Clerk 1 100 1,200.00
Sales Staff 1 100 1,200.00
Production Staff 4 100 4,800.00
Security Guards 2 100 2,400.00
Total 14,400.00
TOTAL HDMF
Year CONTRIBUTION
EE
(Yearly)

Sales Staff 1 100 1,200.00
Total 14,400.00

Year PAGIBIG (Yearly)
EE

Sales Staff 1 100 1,200.00
Total 14,400.00

Year PAGIBIG (Yearly)
EE
Sales Staff 1 100 1,200.00
Total 14,400.00
SCHEDULE OF SALARIES EMPLOYER CONTRIBUTION
SCHEDULE 9.3
Year 1
PHILHEALTH TOTAL PHIC

SSS (MONTHLY) per EE
MONTHLY per EE (Yearly)
192.50 2,310.00 930.80

536.25 19,305.00 820.30
139.51 1,674.16 562.50
139.51 1,674.16 525.70
558.05 26,786.55 488.80
279.03 6,696.64 415.20
1,844.86 58,446.50 3,743.30
Year 2
PHILHEALTH TOTAL PHIC

192.50 2,310.00 562.50

536.25 19,305.00 452.00
139.51 1,674.16 194.20
139.51 1,674.16 157.30
558.05 26,786.55 120.50
279.03 6,696.64 488.80
525.70
1,844.86 58,446.50 1,975.30
Year 3-4
PHILHEALTH PHIL HEALTH

211.75 2,541.00 1,041.30

589.88 21,235.50 930.80
153.46 1,841.57 636.20
153.46 1,841.57 599.30
613.86 29,465.20 562.50
315.61 7,574.60 525.70
-
2,038.02 64,499.45 4,295.80
Year 5
PHILHEALTH PHIL HEALTH
222.34 2,668.05 1,078.20
619.37 22,297.28 967.70
161.15 1,933.80 673.00
161.15 1,933.80 636.20
644.60 30,940.80 599.30
331.38 7,953.00 562.50
2,139.98 67,726.73 4,516.90

OYER CONTRIBUTION
9.3
TOTAL SSS
SSS EC
CONTRIBUTION Total Contibrutions ER Classification of Expense
(Yearly)
(Yearly)
11,169.60 360.00 15,039.60

1,751.10
29,530.80 1,080.00 53,515.80
6,750.00 360.00 9,984.16
6,308.40 360.00 9,542.56
1,992.20
23,462.40 1,440.00 56,488.95
9,964.80 720.00 19,781.44
87,186.00 4,320.00 164,352.50 3,743.30
TOTAL SSS
SSS EC
CONTRIBUTION Total Contibrutions ER Classification of Expense
(Yearly)
(Yearly)
6,750.00 360.00 10,620.00

1,014.50
16,272.00 1,080.00 40,257.00
2,330.40 360.00 5,564.56
1,887.60 360.00 5,121.76
960.80
5,784.00 1,440.00 38,810.55
11,731.20 720.00 21,547.84
44,755.20 4,320.00 121,921.70 1,975.30
SSS EC
SSS (Yearly) Total Contibrutions ER
(Yearly)
Classification of Expense
12,495.60 360.00 16,596.60
1,972.10
33,508.80 1,080.00 59,424.30
7,634.40 360.00 11,035.97
7,191.60 360.00 10,593.17
2,323.70
27,000.00 1,440.00 62,705.20
12,616.80 720.00 23,311.40
100,447.20 4,320.00 183,666.65 4,295.80
SSS EC
SSS (Yearly) Total Contibrutions ER
(Yearly) Classification of Expense
12,938.40 360.00 17,166.45
2,045.90
34,837.20 1,080.00 61,814.48
8,076.00 360.00 11,569.80
7,634.40 360.00 11,128.20
2,471.00
28,766.40 1,440.00 65,947.20
13,500.00 720.00 24,573.00
105,752.40 4,320.00 192,199.13 4,516.90

PAID (11
months)
ER PAYABLE (1 month) 1ST HALF
13,786.30 1,253.30
49,056.15 4,459.65
9,152.15 832.01
8,747.35 795.21
51,781.54 4,707.41
18,132.98 1,648.45
150,656.46 13,696.04
PAID (11
ER PAYABLE (1 month)
months)
9,735.00 885.00
36,902.25 3,354.75
5,100.85 463.71
4,694.95 426.81
35,576.34 3,234.21
19,752.18 1,795.65
111,761.56 10,160.14
PAID (11
months) ER PAYABLE
MONTHLY
15,213.55 1,383.05
54,472.28 4,952.03
10,116.31 919.66
9,710.41 882.76
57,479.77 5,225.43
21,368.79 1,942.62
168,361.10 15,305.55
PAID (11 ER PAYABLE

months) MONTHLY
15,735.91 1,430.54
56,663.27 5,151.21
10,605.65 964.15
10,200.85 927.35
60,451.60 5,495.60
22,525.25 2,047.75
176,182.53 16,016.59
No. Of Salary per
Employee Salary per day Monthly
Employees hour
Managing Director 1 67.09 536.74 14,000.00

Supervisors 3 62.30 498.40 13,000.00
Cashier / Inventory Clerk 1 48.63 389.00 10,146.42
Sales Staff 1 48.63 389.00 10,146.42
Production Staff 4 48.63 389.00 10,146.42
Security Guards 2 50.00 400.00 10,146.42
Total
No. Of Salary per

Employees hour

Supervisors 3 62.30 498.40 13,000.00
Sales Staff 1 48.63 389.00 10,146.42
Security Guards 2 50.00 400.00 10,146.42
Total
No. Of
Employee Salary Per
Employees
Hour Salary Per day Monthly
Supervisors 3 68.53 548.24 14,300.00
Sales Staff 1 53.49 427.90 11,161.06
Security Guards 2 55.00 440.00 11,476.67
Total
No. Of Salary per
Employees hour

Supervisors 3 71.96 575.65 15,015.00
Sales Staff 1 56.16 449.30 11,720.00
Security Guards 2 57.75 462.00 12,050.00
Total
Employee's Benefits
SCHEDULE 9.4
1stYear
Legal Holiday Special Holiday

Annually A B
Pay (5 days) (3 days)
168,000.00 2,683.70 483.07

1,035.14 636,000.00
468,000.00 7,476.00 1,345.68
121,757.04 1,945.00 350.10
121,757.04 1,945.00 350.10
1,567.00 974,056.32
487,028.16 7,780.00 1,400.40
243,514.08 4,000.00 720.00
1,610,056.32 25,829.70 4,649.35
2nd Year

Annually A B
168,000.00 3,757.18 644.09

636,000.00
468,000.00 10,466.40 1,794.24
9,203.18
121,757.04 2,723.00 466.80
121,757.04 2,723.00 466.80
974,056.32
487,028.16 10,892.00 1,867.20
243,514.08 5,600.00 16,492.00 960.00
1,610,056.32 36,161.58 6,199.13
3rd to 4th year

Annually
184,800.00 4,132.90 531.37
699,600.00
514,800.00 11,513.04 1,480.25
10,123.50
133,932.72 2,995.30 385.11
133,932.72 2,995.30 385.11
535,730.88 11,981.20 1,540.44 1,079,036.40
275,440.08 6,160.00 18,141.20 792.00
1,778,636.40 39,777.74 5,114.28
5th Year
Annualy
194,040.00 4,339.54 557.94

374,220.00
180,180.00 12,088.69 1,554.26
10,629.67
140,640.00 3,145.07 404.37
140,640.00 3,145.07 404.37
566,520.00
140,640.00 12,580.26 1,617.46
144,600.00 6,468.00 19,048.26 831.60
940,740.00 41,766.62 5,369.99
e's Benefits
DULE 9.4
Year
Meal Benefits
Service Incentive Leave C D
50php per day
2,683.70 -
1,035.14
7,476.00 -
1,945.00 -
1,945.00 -
1,567.00
7,780.00 -
4,000.00 -
25,829.70 -
Meal Benefits
50php per day
2,683.70 -
9,203.18
7,476.00 -
1,945.00 -
1,945.00 -
16,492.00
7,780.00 -
4,000.00 -
25,829.70 -
4th year
Meal Benefits
Service Incentive Leave C 50php per day D
2,952.07 -
10,123.50
8,223.60 -
2,139.50 -
2,139.50 -
8,558.00 18,141.20 -
4,400.00 -
28,412.67 - -
Year
Meal Benefits
50php per day
3,099.67 -
8,634.78 -
7,592.62
2,246.48 -
2,246.48 -
8,985.90 -
4,620.00 13,605.90 -
29,833.30 - -
13 Month Payment D TOTAL
14,000.00
1,035.14
39,000.00
ADMIN EXPENSES
10,146.42
10,146.42 639,105.42
1,567.00
40,585.68
COGS -
20,292.84
134,171.36 639,105.42
14,000.00
9,203.18
39,000.00
ADMIN EXPENSES
10,146.42
10,146.42 663,609.54
16,492.00
40,585.68
COGS 16,492.00
20,292.84
134,171.36 680,101.54
TOTAL
13 Month Payment D
15,400.00
10,123.50
42,900.00
ADMIN EXPENSES
11,161.06
11,161.06 729,970.49
44,644.24 18,141.20
COGS 18,141.20
22,953.34
148,219.70 748,111.69
16,170.00
7,592.62
45,045.00
ADMIN EXPENSES
11,720.00
11,720.00 400,034.92
13,605.90
46,880.00
COGS 32,654.16
24,100.00
155,635.00 432,689.08
SCHEDULE OF OVERTIME PAYMENT
Schedule 5.3
Year 1
HOURS w/Allowance
Employee Per hour OT rate Hours
Security Guards DIRECT LABOR 2 48.63 0.25 4

Total 4.00
Year 2

Total 4.00
Year 3

Total 4.00
Year 4

Total 4.00
Year 5

Total 4.00
TIME PAYMENT
5.3
COGS
RS w/Allowance Overtime
TOTAL Number of Allotted Overtime
Regular Pay OPEX
HRS Employee Overtime Premium
CASH FLOW
8 2 972.50 778.00 194.50
2 972.50 778.00 194.50
TOTAL Number of Allotted Regular Overtime

HRS Employee Overtime Pay Premium
8 2 972.60 778.08 194.52

2 972.60 778.08 194.52

8 2 972.60 778.08 194.52

2 972.60 778.08 194.52

8 2 972.60 778.08 194.52

2 972.60 778.08 194.52

8 2 972.60 778.08 194.52

2 972.60 778.08 194.52
CASH FLOW
Schedule for Payment of GOV'T T
SCHEDULE 10
OUTPUT Vat YEAR 1
SALES: 2,383,928.57
12% Output Vat from sales 286,071.43
Less: Input VAT from:
PURCHASES/EXPENSES VATABLE AMOUNT
GOODS OTHER THAN CAPITAL GOODS/SERVICES
Direct Materials 755,680.36
Other Material Supplies 1,110,929.29
Electricity 96,451.11
Rent -
Telecommunication 10,714.29
Janitorial Supplies/Safety Supplies 41,750.89
Uniform 8,303.57
Advertisement 2,611.61
Other Equipment and Furniture 46,361.38
TOTAL 2,133,116.53
12% Input VAT from Purchases (255,973.98)
CAPITAL GOODS
Delivery Equipment 111,607.14
Office Equipment and Furnitures 244,681.25
TOTAL 375,698.52
Total Purchases 2,508,815.05

Yearly Value Added Tax DUE (14,986.38)
PAID VAT(11 Months) (13,737.51)

Paid VAT for the whole year plus Last year payable (13,737.51)
UNPAID VAT(1 Month), Year End Payable (1,248.86)
Schedule for Income Tax Payments YEAR 1

NET INCOME (1,775,219.05)
30% Income Tax Due Yearly (532,565.72)
Income Tax Paid(3 Quarters) (399,424.29)
ADD: Income Tax Payable,(Prev. Year) -
TOTAL INCOME TAX PAYMENT (399,424.29)
Balance, Income Tax Payable (133,141.43)
or Payment of GOV'T TAXES
SCHEDULE 10
YEAR 2 YEAR 3 YEAR 4 YEAR 5
2651785.71428571 2978035.71428571 3251250 3637800
318,214.29 357,364.29 390,150.00 436,536.00
530,928.21 588,868.00 648,910.04 719,323.79

76,219.73 1,302,830.41 1,437,209.91 1,593,164.77
54,253.42 46,228.96 45,371.72 44,783.46
98,380.13 100,347.73 102,354.69 104,401.78
- - - -
10,714.29 10,714.29 10,714.29 10,714.29
53,308.09 64,868.03 66,467.12 82,845.29
8,469.64 8,871.27 9,996.20 10,196.12
2,663.84 2,717.12 2,771.18 2,826.31
- - - -
834,937.35 2,125,445.80 2,323,795.14 2,568,255.81
(100,192.48) (255,053.50) (278,855.42) (308,190.70)
- - - -
-
- - - -
- - - -
834,937.35 2,125,445.80 2,323,795.14 2,568,255.81

(100,192.48) (255,053.50) (278,855.42) (308,190.70)
218,021.80 102,310.79 111,294.58 128,345.30
199,853.32 93,784.89 102,020.03 117,649.86

198,604.45 111,953.37 110,545.93 126,924.41
18,168.48 8,525.90 9,274.55 10,695.44

(316,588.05) (1,505,999.03) (1,442,011.13) (1,053,255.60)
(94,976.42) (451,799.71) (432,603.34) (315,976.68)
(71,232.31) (338,849.78) (324,452.50) (236,982.51)
(133,141.43) (23,744.10) (112,949.93) (108,150.83)
(204,373.74) (362,593.89) (437,402.43) (345,133.35)
(23,744.10) (112,949.93) (108,150.83) (78,994.17)
CASH FLOW
FINANCIAL
POSITION
CASHFLOW
SCHEDULE OF Utilities Consumptions
SCHEDULE 11
APPLIANCES CONSUMPTION
ITEM QTY WATTS HRS OF USED RATE
Computer Set 1 200 8 8.1

Router 1 15 8 8.1
Telephone 1 3 8 8.1
Bundy Clock 1 17 24 8.1
Printer with cartridge 1 40 9 8.1
Projector 1 250 4 8.1
Aircon 1 900 8 8.1
Glass Cutter Saw 1 1200 4 8.1
Power Drill 1 1000 4 8.1
Wood Sanding Machine 1 300 4 8.1
Wood Jigsaw 1 500 4 8.1
Air Compressor With Spray Paint 1 500 4 8.1
CCTV Camera 10 20 24 8.1
Projector Screen 1 500 4 8.1
Industrial Fan 2 130 10 8.1
Water Dispenser 2 0.1167 10 8.1
Coffee Brewer 2 300 10 8.1
Refrigerator 2 200 10 8.1
Emergency Light 2 50 9 8.1
LED Wall Clock 2 5 9 8.1
Total Bill 24 0.43
ADMIN CONSUMPTION
Total Consumption
Annual Electricity Usage

Production
Total Consumption Monthly Year 1
Days
UTILITIES with VAT 409.19 22 9002.10 108,025.2
UTILITIES w/out VAT 365.35 22 8037.59 96,451.1
UTILITIES SUMMARY UTILITIES SUMMA
UTILITIES SUMMARY EXPENSE
EXPENSE (VATABLE) INPUT VAT
Year 1 108,025.24 Year 1 96,451.11 Year 1

Year 2 110,185.75 Year 2 98,380.13 Year 2
Year 3 112,389.46 Year 3 100,347.73 Year 3

Year 4 114,637.25 Year 4 102,354.69 Year 4
Year 5 116,929.99 Year 5 104,401.78 Year 5
Year 1 Year 2 Year 3 Year 4

Water Consumption 5,611 5,724 5,838 5,955
Production Water Consumption
(Operation) - - - -
Electric Consumption 96,451.11 98,380.13 100,347.73 102,354.69
Drinking Water Expenses 10920 10920 10920 10920
Telecommunication - - - -
s
CONSMPTION WITH VAT

PER DAY(amt) CONSUMPTION
12.96 14.52 Toilet bowl flush

0.97 1.09 Hand Wash
0.19 0.22 Facility Cleaning
3.30 3.70
2.92 3.27
8.10 9.07
58.32 65.32
38.88 43.55
32.40 36.29
9.72 10.89
16.20 18.14
16.20 18.14
38.88 43.55
16.20 18.14 Water Consumption
21.06 23.59 Drinking Water Expenses
0.02 0.02 Production Water Consumption
48.60 54.43 TOTAL WATER CONSUMPTION
32.40 36.29
7.29 8.16
0.73 0.82
0.00 0.00 Water Consumption
365.35 409.19
365.35 409.19 Electricity
TOTAL UTILTIES EXPENSE
UTILITIES SUMMARY
Electric Consumption
INPUT VAT
11,574.13
11,805.62
12,041.73
12,282.56
12,528.21
Year 5
TOTAL UTILITIES
6,074.01
EXPENSES
-
104,401.78
10920
-
1.02 MULTIPLIER
NOTE: 1.02% YEARLY INFLA
Rate (Cubic Times of use per

Cubic meter Days per Month Total Monthly
Meter) day
38 0.00568 30 26 168.36
38 0.00379 30 26 112.34
38 0.01892 10 26 186.93
TOTAL 467.62
Yearly 5611.4448
Year 1-5
Unit/gallon Price per Gallon Amount
Daily 1 35 35
Monthly 26 35 910
Yearly 312 35 10920
Year 1 Year 2 Year 3 Year 4 Year 5

5,611 5,724 5,838 5,955 6,074
10920 10920 10920 10920 10920
- - - - -
16,531 16,644 16,758 16,875 16,994
Year1 Year2 Year3 Year4 Year5

16,531.44 16,643.67 16,758.14 16,874.90 16,994.00
96,451.11 98,380.13 100,347.73 102,354.69 104,401.78

112,982.55 115,023.80 117,105.87 119,229.59 121,395.78
02% YEARLY INFLATION RATE
Water Consumption
Drinking UTILITIES
Water EXPENSE
Expenses S-WATER
JANITORIAL AND SAFE
SCHEDULE
PRE-OPERATING
VATABLE NET OF VAT

ITEM Unit Quantity PRICE PER PRICE PER
UNIT UNIT
Garbage Can Pc 2 299.00 266.96

Garbage Bag Pack 2 25.00 22.32
Mop with spinner Pc 2 499.00 445.54
Broom with Dustpan Pc 2 1,175.00 1,049.11
Wet floor sign Pc 2 350.00 312.50
Pale Pc 2 40.00 35.71
Toilet Brush Pc 2 125.00 111.61
Toilet Pump Pc 2 95.00 84.82
Toilet Tissue Pack 1 800.00
(24pcs) 714.29
Sponge Pc 2 15.00 13.39
Brush Pc 2 35.00 31.25
All Purpose Liquid Detergent Pc 5 249.00 222.32
Hand Liquid Soap Pc 2 235.00 209.82
TOTAL
PRE OPERATING
Fire Extinguisher Pc 2 2,200.00 1,964.29
Fire Exit Sign Pc 2 1,000.00 892.86
Padlock with Key Pc 2 400.00 357.14
First Aid Kit Box Pc 1 600.00 535.71
First Aid Kit Set Pc 2 1,000.00 892.86
Safety Glasses Pc 6 160.00 142.86
Face Mask Pc 6 120.00 107.14
Safety Shoes Pc 5 3,000.00 2,678.57
Safety Gloves Pc 6 120.00 107.14
TOTAL

-
JANITORIAL AND SAFETY SUPPLIES
SCHEDULE 12
JANITORIAL SUPPLIES
YEAR 1
Total Cost ITEM Unit QTY VATABLE
533.93 Garbage Can Pc 4 299.00

44.64 Garbage Bag Pack 10 25.00
891.07 Mop with spinner Pc 7 499.00
2,098.21 Broom with Dustpan Pc 7 1,175.00
625.00 Wet floor sign Pc 2 350.00
71.43 Pale Pc 5 40.00
223.21 Toilet Brush Pc 9 125.00
169.64 Toilet Pump Pc 10 95.00
Pack (24pcs)
714.29 Toilet Tissue 5 800.00
26.79 Sponge Pc 2 15.00
62.50 Brush Pc 2 35.00
1,111.61 All Purpose Liquid Detergent Pc 3 249.00
419.64 Hand Liquid Soap Pc 5 235.00
6,991.96 TOTAL
SCHED 6.1
Price w/o Vat SAFETY SUPPLIES
3,928.57 Fire Extinguisher Pc 2 2,200.00
1,785.71 Fire Exit Sign Pc 2 1,000.00
714.29 Padlock with Key Pc 2 400.00
535.71 First Aid Kit Box Pc 3 600.00
1,785.71 First Aid Kit Set Pc 2 1,000.00
857.14 Safety Glasses Pc 4 160.00
642.86 Face Mask Pc 6 120.00
13,392.86 Safety Shoes Pc 4 3,000.00
642.86 Safety Gloves Pc 2 120.00
24,285.71 TOTAL

31,277.68
PLIES JANITORIAL SUPPLIES
YEAR 2
NET OF VAT NET OF VAT

PRICE PER Total Cost ITEM Unit QTY PRICE PER
UNIT UNIT
266.96 1,067.86 Garbage Can Pc 5 272.30

22.32 223.21 Garbage Bag Pack 11 22.77
445.54 3,118.75 Mop with spinner Pc 8 454.45
1,049.11 7,343.75 Broom with Dustpan Pc 8 1,070.09
312.50 625.00 Wet floor sign Pc 3 318.75
35.71 178.57 Pale Pc 6 36.43
111.61 1,004.46 Toilet Brush Pc 10 113.84
84.82 848.21 Toilet Pump Pc 11 86.52
714.29
3,571.43 Toilet Tissue Pack (24pcs) 6 728.57
13.39 26.79 Sponge Pc 3 13.66
31.25 62.50 Brush Pc 3 31.88
222.32 666.96 All Purpose Liquid Detergent Pc 4 226.77
209.82 1,049.11 Hand Liquid Soap Pc 6 214.02
19,786.61 TOTAL
IES SAFETY SUPPLIES

1,964.29 3,928.57 Fire Extinguisher Pc 3 1,964.29
892.86 1,785.71 Fire Exit Sign Pc 3 892.86
357.14 714.29 Padlock with Key Pc 3 357.14
535.71 1,607.14 First Aid Kit Box Pc 4 535.71
892.86 1,785.71 First Aid Kit Set Pc 3 892.86
142.86 571.43 Safety Glasses Pc 5 142.86
107.14 642.86 Face Mask Pc 7 107.14
2,678.57 10,714.29 Safety Shoes Pc 5 2,678.57
107.14 214.29 Safety Gloves Pc 2 107.14
21,964.29 TOTAL
TOTAL (Janitorial and Safety
nd Safety Supplies)
Supplies)
41,750.89 1.02
NOTE: 1.02% YEARLY INFLATION RATE
S JANITORIAL SUPPLIES
YEAR 3
NET OF
VAT
Total Cost ITEM Unit QTY
PRICE
PER UNIT
1,361.52 Garbage Can Pc 4 277.75

250.45 Garbage Bag Pack 5 23.22
3,635.57 Mop with spinner Pc 5 463.54
956.25 Wet floor sign Pc 7 325.13
218.57 Pale Pc 8 37.16
1,138.39 Toilet Brush Pc 9 116.12

40.98 Sponge Pc 12 13.94
95.63 Brush Pc 13 32.51
907.07 All Purpose Liquid Deterg Pc 5 231.30
1,284.11 Hand Liquid Soap Pc 8 218.29
23,772.38 TOTAL
SAFETY SUPPLIES
2,678.57 Fire Exit Sign Pc 4 928.93
1,071.43 Padlock with Key Pc 4 371.57
2,142.86 First Aid Kit Box Pc 5 557.36
2,678.57 First Aid Kit Set Pc 4 928.93
750.00 Face Mask Pc 8 111.47
13,392.86 Safety Shoes Pc 6 2,786.79
29,535.71 TOTAL
Supplies)
53,308.09 1.02
ES JANITORIAL SUPPLIES
YEAR 4
NET OF VAT
Total Cost ITEM Unit QTY PRICE PER
UNIT
1,111.00 Garbage Can Pc 4 283.30

116.12 Garbage Bag 9 4 23.69
2,275.88 Wet floor sign Pc 6 331.63
297.29 Pale Pc 7 37.90
1,045.04 Toilet Brush Pc 8 118.44

167.25 Sponge Pc 11 14.21
422.62 Brush Pc 12 33.16
1,156.52 All Purpose Liquid Detergent Pc 5 235.93
26,261.76 TOTAL
SAFETY SUPPLIES
3,715.71 Fire Exit Sign Pc 4 1,000.00
891.79 Face Mask Pc 8 120.00
16,720.71 Safety Shoes Pc 6 3,000.00
38,606.27 TOTAL
Supplies)
64,868.03 1.02
S JANITORIAL SUPPLIES
YEAR 5
NET OF
Total Cost ITEM Unit QTY VAT PRICE
PER UNIT
1,133.21 Garbage Can Pc 4 288.97

94.75 Garbage Bag 9 4 24.16
1,989.75 Wet floor sign Pc 6 338.26
265.31 Pale Pc 7 38.66
947.50 Toilet Brush Pc 8 120.80

156.36 Sponge Pc 11 14.50
397.93 Brush Pc 12 33.82
1,179.64 All Purpose Liquid Deterge Pc 5 240.64
24,907.12 TOTAL
SAFETY SUPPLIES
4,000.00 Fire Exit Sign Pc 20 1,000.00
960.00 Face Mask Pc 8 120.00
18,000.00 Safety Shoes Pc 6 3,000.00
41,560.00 TOTAL
Supplies)
66,467.12 1.02
INITIAL COST
IES
Total Cost
1,155.89
96.64
1,929.04
5,677.95
2,029.55
270.63
966.43
826.39
7,731.70
159.50
405.86
1,203.21
2,952.51
25,405.29
S
8,800.00
20,000.00
4,800.00
3,000.00
1,000.00
640.00
960.00
18,000.00
240.00
57,440.00
82,845.29
SCHEDULE OF LICENSES AND PERMITS EXPEN
SCHEDULE 13
Expenses PRE-OPERATING YEAR 1
Mayor's Permit PHP 4,500.00 PHP 4,500.00
Barangay Clearance PHP 150.00 PHP 150.00
Sec Registration Fee PHP 2,828.00 PHP 500.00
DTI Registration Fee PHP 515.00 PHP 515.00
BIR Registration PHP 500.00 PHP 500.00
OTHER FEES
Cedula PHP 100.00 PHP 100.00
Garbage Fee PHP 3,000.00
Vehicle Registration Fee PHP 3,500.00 PHP 3,500.00
Documentary Stamp Tax PHP 7,000.00 PHP 7,000.00
Add: Business Tax 66,750.00
TOTAL PHP 22,093.00 PHP 16,765.00

ENSES AND PERMITS EXPENSE
SCHEDULE 13
PHP 4,500.00 PHP 4,500.00 PHP 4,500.00 PHP 4,500.00
PHP 150.00 PHP 150.00 PHP 150.00 PHP 150.00
PHP 500.00 PHP 500.00 PHP 500.00 PHP 500.00
PHP 515.00 PHP 515.00 PHP 515.00 PHP 515.00
PHP 500.00 PHP 500.00 PHP 500.00 PHP 500.00
PHP 100.00 PHP 100.00 PHP 100.00 PHP 100.00
PHP 3,500.00 PHP 3,500.00 PHP 3,500.00 PHP 3,500.00

PHP - PHP - PHP - PHP -
74,250.00 83,385.00 91,035.00 83,385.00
PHP 9,765.00 PHP 9,765.00 PHP 9,765.00 PHP 9,765.00

*
UNIFORM
SCHEDULE 14
YEAR 1/PRE-OPERATING
VATABLE NET OF VAT
Quantity Unit PRICE PER PRICE PER Total Cost
UNIT UNIT
Polo Shirt 6 Pc 200.00 178.57 1,071.43
Brown Pants 7 Pc 350.00 312.50 2,187.50
Rubber Shoes 6 Pair 400.00 357.14 2,142.86
T-Shirt 5 Pc 200.00 178.57 892.86
Brown Pants 5 Pc 350.00 312.50 1,562.50
Company ID 10 Pc 50.00 44.64 446.43
TOTAL 8,303.57
*Twice a year will give uniforms for every employees
YEAR 2
VATABLE NET OF VAT
UNIT UNIT
Polo Shirt 6 Pc 204.00 182.14 1,092.86
Brown Pants 7 Pc 357.00 318.75 2,231.25
T-Shirt 5 Pc 204.00 182.14 910.71
Brown Pants 5 Pc 357.00 318.75 1,593.75
Company ID 10 Pc 51.00 45.54 455.36
TOTAL 8,469.64
YEAR 3
VATABLE NET OF VAT
UNIT UNIT
Polo Shirt 6 Pc 208.08 185.79 1,114.71
Brown Pants 7 Pc 364.14 325.13 2,275.88
T-Shirt 5 Pc 416.16 371.57 1,857.86
Brown Pants 5 Pc 208.08 185.79 928.93
Company ID 10 Pc 52.02 46.45 464.46
TOTAL 8,871.27
YEAR 4
VATABLE NET OF VAT
UNIT UNIT
Polo Shirt 6 Pc 212.24 189.50 1,137.01
Brown Pants 7 Pc 371.42 331.63 2,321.39
T-Shirt 5 Pc 424.48 379.00 1,895.01
Brown Pants 5 Pc 424.48 379.00 1,895.01
Company ID 10 Pc 53.06 47.38 473.75
TOTAL 9,996.20
YEAR 5
VATABLE NET OF VAT
UNIT UNIT
Polo Shirt 6 Pc 216.49 193.29 1,159.75
Brown Pants 7 Pc 378.85 338.26 2,367.82
T-Shirt 5 Pc 432.97 386.58 1,932.91
Brown Pants 5 Pc 432.97 386.58 1,932.91
Company ID 10 Pc 54.12 48.32 483.23
TOTAL 10,196.12
Note: 2% Inflation Rate
1.02
ADVERTISING EXPENSE
SCHEDULE 15
PRE - OPERATING YEAR 1
QTY VATABLE PRICE NET OF VAT TOTAL
(PIECE) PER UNIT PRICE PER UNIT AMOUNT(net)
Flyers 250 0.50 0.45 111.61
Tarpaulin 5 130.00 116.07 580.36
Signage 1 2,000.00 1,785.71 1,785.71
Business Card 50 3.00 2.68 133.93
Total 2,611.61
VATABLE NET OF VAT

QTY TOTAL
PRICE PER PRICE PER
(PIECE) AMOUNT(net)
UNIT UNIT
Flyers 250 0.51 0.46 113.84

Tarpaulin 5 132.60 118.39 591.96
Signage 1 2,040.00 1,821.43 1,821.43
Business Card 50 3.06 2.73 136.61
2,663.84
YEAR 3
VATABLE NET OF VAT
QTY TOTAL
PRICE PER PRICE PER
(PIECE) AMOUNT(net)
UNIT UNIT
Flyers 250 0.52 0.46 116.12
Tarpaulin 5 135.25 120.76 603.80
Signage 1 2,080.80 1,857.86 1,857.86
Business Card 50 3.12 2.79 139.34
2,717.12
YEAR 4
VATABLE NET OF VAT
QTY TOTAL
PRICE PER PRICE PER
(PIECE) AMOUNT(net)
UNIT UNIT
Flyers 250 0.53 0.47 118.30
Tarpaulin 5 137.96 123.18 615.89
Signage 1 2,122.42 1,895.02 1,895.02
Business Card 50 3.18 2.84 141.96
2,771.18
YEAR 5
VATABLE NET OF VAT
QTY TOTAL
PRICE PER PRICE PER
(PIECE) AMOUNT(net)
UNIT UNIT
Flyers 250 0.54 0.48 120.54
Tarpaulin 5 140.72 125.64 628.21
Signage 1 2,164.87 1,932.92 1,932.92
Business Card 50 3.24 2.89 144.64
2,826.31
initial cost
YEAR 2
YEAR 3
YEAR 4
YEAR 5
Delivery Gas Expenses
SCHEDULE 16
For the year 1 - 5
Gas Expense Computation

P47.00/L. Consumption per Liter
Rate Rate Dai Weekly
1L./3 kilometer
47 47 84.1333333333 3954.2666666667
Year 2-5 47.94 85.8666666667 4116.448
1 Liter/12.5 Kilometer
Expected Delivery
Whole Year Kilometer 2 Ways TOTAL
Delivery of Products 90 1.2 2 216
Delivery of Materials 24 0.65 2 31.2
Total Kilometers 252.4
257.6
Year 1 Year 2 Year 3 Year 4 Year 5
3,954.27 4,033.35 4,114.02 4,196.30 4,280.23
1.02 Multiplier
P40.00/L. Diesel Exp P40.00/L. Diesel Exp
Weekly
Liters
1L./3 kilo Rate Weekly
Liters
1L./3 kilo Rate Liters
6.066667 0 40 6.066667 242.6667 40 6.066667
Diesel Exp P40.00/L. Diesel Exp P40.00/L. Diesel Exp P40.00/L.
Weekly 1L./3 kilo Rate Weekly
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Diesel Exp P40.00/L. Diesel Exp P40.00/L. Diesel Exp
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Liters
Liters
1L./3 kilo
242.6667 40 6.066667 242.6667 40 6.066667 242.6667
Rate Weekly
Liters
Liters
40 6.066667 242.6667 40 6.066667 242.6667 40 6.066667
Diesel Exp
Weekly
242.6667
Financial Ratios
YEAR 1 YEAR 2 YEAR 3
NET WORKING CAPITAL
Current Assets 1,474,820.40 2,120,708.61 2,590,038.22
Less: Current Liabilities (48,756.93) 75,637.87 (9,628.50)
Net Working Capital 1,523,577.33 2,045,070.74 2,599,666.71
QUICK ASSET RATIO
Quick Assets 1,442,491.83 2,100,090.04 2,569,007.22
Divided by: Current Liabilities (48,756.93) 75,637.87 (9,628.50)
Quick Asset Ratio (29.59) 27.77 (266.81)
CURRENT RATIO
Current Assets 1,474,820.40 2,120,708.61 2,590,038.22
Divided by: Current Liabilities (48,756.93) 75,637.87 (9,628.50)
Current Ratio (30.25) 28.04 (269.00)
DEBT RATIO
Total Liabilities (48,756.93) 75,637.87 (9,628.50)
Divide by: Total Assets 1,844,708.13 2,454,785.55 2,888,304.37
Debt Ratio (0.03) 0.03 (0.00)
GROSS PROFIT MARGIN
Gross Profit (508,896.25) 935,095.93 (113,277.73)
Divided by: Net Sales 2,383,928.57 2,651,785.71 2,978,035.71
Gross Profit Margin (0.21) 0.35 (0.04)
RETURN ON SALES
Net Income (1,242,653.34) (221,611.64) (1,054,199.32)
Divided by: Net Sales 2,383,928.57 2,651,785.71 2,978,035.71
Return on Sales (0.52) (0.08) (0.35)
ASSETS TURNOVER
Net Sales 2,383,928.57 2,651,785.71 2,978,035.71
Divide by: Average Total Assets 1,844,708.13 2,149,746.84 2,671,544.96
Assets Turnover 1.29 1.23 1.11
EQUITY RATIO
Partners' Equity 1,893,465.06 2,379,147.68 2,897,932.86
Equity Ratio 1.03 0.97 1.00
RETURN ON ASSETS
Net Income (1,242,653.34) (221,611.64) (1,054,199.32)
Return on Assets (0.67) (0.09) (0.36)
NOTE: A negative number means the company has more cash than debts. ... A Net Financial Debt to Total Assets Ratio in exce
YEAR 4 YEAR 5
3,056,026.74 3,564,613.38
(4,080.43) 31,160.49
3,060,107.16 3,533,452.89
3,034,575.17 3,542,732.80
(4,080.43) 31,160.49
(743.69) 113.69
3,056,026.74 3,564,613.38
(4,080.43) 31,160.49
(748.95) 114.40
(4,080.43) 31,160.49
3,318,482.10 3,791,257.95
(0.00) 0.01
(60,966.22) 36,832.48
3,251,250.00 3,637,800.00
(0.02) 0.01
(1,009,407.79) (737,278.92)
3,251,250.00 3,637,800.00
(0.31) (0.20)
3,251,250.00 3,637,800.00
3,103,393.23 3,554,870.02
1.05 1.02
3,322,562.52 3,760,097.46
3,318,482.10 3,791,257.95
1.00 0.99
(1,009,407.79) (737,278.92)
3,318,482.10 3,791,257.95
(0.30) (0.19)
o Total Assets Ratio in excess of 50% would be a warning sign of too much leverage. A negative ratio is outstanding and would indicate the
ding and would indicate the company had more cash than debt.
Aquarium
180
1
2
3
4
5
6
7
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
FIRST YEAR
Materials QTY
DIRECT MATERIALS
GMELINA 100.00
FIBER GLASS 100.00
TOP GLASS 50.00
RUBBER MAT 10.00
OTHER MATERIAL SUPP

UNDER GRAVEL FILTER 10.00
AIR PUMP 10.00
WOOD GLUE 5.00
GLASS GLUE 5.00
WOOD VARNISH 5.00
AQUARIUM DECORATION 10.00
PEBBLE ROCKS 10.00
AQUARIUM MARBLES 10.00
PLASTIC PLANTS 20.00
SAND PAPER 5.00
THINNER 5.00
WOOD TREATMENT 5.00
SCREW NAILS 5.00
EAR
Total Material
Unit of Measure Production
to be Used
CT MATERIALS
Pc 180 18,000.00
Pc 180 18,000.00
Pc 180 9,000.00
Pc 180 3,600.00
Pc 180 1,800.00
Pc 180 7,200.00
MATERIAL SUPPLIES
Pc 180 1,800.00
Pc 180 1,800.00
Gallon 180 900.00
Gallon 180 900.00
Gallon 180 900.00
Pc 180 1,800.00
Pack (1kg) 180 1,800.00
Pack 180 1,800.00
Pc 180 3,600.00
Ream (10pcs) 180 900.00
Pc 180 900.00
Pc 180 900.00
Per Kilo 180 900.00
3,600.00
1,600.00
2,600.00
792.00
80.00
380.00
AL
Aquarium
Direct Materials
100%
100%
100%
100%
100%
100%
OTHER Material Supplies
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
DIRECT MATERIALS
PRODUCT
GMELINA
FIBER GLASS
TOP GLASS
WATERPROOF LED STRIP
RUBBER MAT
WINDOW SEALING FOAM
6
7
8
9
10
11
12
ALLOCATION AS TO QUAN
ALLOCATION -
% IN TOTAL
QTY
USAGE
18,000.00 100%
18,000.00 100%
9,000.00 100%
3,600.00 50%
1,800.00 53%
7,200.00 73%
% IN TOTAL
QTY
USAGE
1,800.00 1.00
1,800.00 1.00
900.00 1.00
900.00 1.00
900.00 1.00
1,800.00 1.00
1,800.00 1.00
1,800.00 1.00
3,600.00 1.00
900.00 1.00
900.00 1.00
900.00 1.00
900.00 1.00
ECT MATERIALS
VATABLE PRICE TOTAL DM USED
1,800.00 18,000.00
800.00 18,000.00
1,300.00 9,000.00
396.00 7,200.00
40.00 3,400.00
190.00 9,800.00
O QUANTITY
ALLOCATION
QTY
-
-
-
3,600.00
1,600.00
2,600.00
QTY
-
-
-
-
-
-
-
-
-
-
-
-
-
1
2
3
4
5
6
7
8
9
10
11
12
13
Y
% IN TOTAL USAGE
0%
0%
0%
50%
47%
27%
% IN TOTAL USAGE
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%

PRODUCT
UNDER GRAVEL FILTER
AIR PUMP
WOOD GLUE
GLASS GLUE
WOOD VARNISH
AQUARIUM DECORATION
PEBBLE ROCKS
AQUARIUM MARBLES
PLASTIC PLANTS
SAND PAPER
THINNER
WOOD TREATMENT
SCREW NAILS
TOTAL USAGE
18,000.00 GMELINA
18,000.00 FIBER GLASS
9,000.00 TOP GLASS
7,200.00 WATERPROOF LED STRIP
3,400.00 RUBBER MAT
9,800.00 WINDOW SEALING FOAM
TOTAL USAGE
1,800.00 UNDER GRAVEL FILTER

1,800.00 AIR PUMP
900.00 WOOD GLUE
900.00 GLASS GLUE
900.00 WOOD VARNISH
1,800.00 AQUARIUM DECORATION
1,800.00 PEBBLE ROCKS
1,800.00 AQUARIUM MARBLES
3,600.00 PLASTIC PLANTS
900.00 SAND PAPER
900.00 THINNER
900.00 WOOD TREATMENT
900.00 SCREW NAILS
ERIAL SUPPLIES
VATABLE PRICE TOTAL IM USED
650 1800
700 1800
1298.21 900
1365.75 900
506 900
980 1800
50 1800
50 1,800.00
75 3600
117.15 900
71.43 900
317.5 900
14 900
ALLOCA
Direct
WALRUS 25
Materials
100% 300,535.71 1.00
100% 133,571.43 1.00

100% 6,678.57 1.00
100% 31,723.21 0.50
100% - 0.53
100% 31,723.21 0.73
ALLOCATION AS TO AMOUNT
ALLOCATION WALRUS 50
300,535.71 -
133,571.43 -
6,678.57 -
15,861.61 0.50
- 0.47
23,306.85 0.27
479,954.17
O AMOUNT
ALLOCATION DIRECT MATERIALS
- GMELINA
- FIBER GLASS
- TOP GLASS
- RUBBER MAT
Aquarium
200
6
7
10
11
12
13
14
15
SECOND YEAR
Materials
DIRECT MATERIALS
GMELINA
FIBER GLASS
TOP GLASS
RUBBER MAT
WINDOW SEALING FOAM
-
-
-
-
OTHER MATERIAL SUPPL
UNDER GRAVEL FILTER
AIR PUMP
WOOD GLUE
GLASS GLUE
WOOD VARNISH
AQUARIUM DECORATION
PEBBLE ROCKS
AQUARIUM MARBLES
PLASTIC PLANTS
SAND PAPER
THINNER
WOOD TREATMENT
SCREW NAILS
0
0
QTY Unit of Measure Production
DIRECT MATERIALS
100 Pc 200
100 Pc 200
50 Pc 200
20 Pc 200
10 Pc 200
40 Pc 200
- 200
- 200
- 200
- 200
10 Pc 200
10 Pc 200
5 Gallon 200
5 Gallon 200
5 Gallon 200
10 Pc 200
10 Pack (1kg) 200
10 Pack 200
20 Pc 200
5 Ream (10pcs) 200
5 Pc 200
5 Pc 200
5 Per Kilo 200
0 0 200
0 0 200
Total Material to
be Used
20,000.00
20,000.00
10,000.00
4,000.00
2,000.00
8,000.00
-
-
-
-
2,000.00
2,000.00
1,000.00
1,000.00
1,000.00
2,000.00
2,000.00
2,000.00
4,000.00
1,000.00
1,000.00
1,000.00
1,000.00
-
-
PRODUCT
1 GMELINA
2 FIBER GLASS
3 TOP GLASS
4 WATERPROOF LED STRIP
5 RUBBER MAT
6 WINDOW SEALING FOAM
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
DIRECT MATERIALS
1,800.00 20,000.00
800.00 20,000.00
1,300.00 10,000.00
396.00 4,000.00
40.00 2,000.00
190 8000
PRODUCT VATABLE PRICE
1 UNDER GRAVEL FILTER 650
2 AIR PUMP 700

3 WOOD GLUE 1298.21
4 GLASS GLUE 1365.75
5 WOOD VARNISH 506
AQUARIUM
6 DECORATION 980
7 PEBBLE ROCKS 50
8 AQUARIUM MARBLES 50
9 PLASTIC PLANTS 75
10 SAND PAPER 117.15
11 THINNER 71.43
12 WOOD TREATMENT 317.5
13 SCREW NAILS 14
AL SUPPLIES
TOTAL DM USED
2000
2000
1000
1000
1000
2000
2000
2000
4000
1000
1000
1000
1000
TH
Aquarium
220
1
2
3
4
5
6
3
4
5
6
7
8
9
10
11
12
13
14
15
THIRD YEAR
Materials QTY
DIRECT MATERIALS
GMELINA 100.00
FIBER GLASS 100.00
TOP GLASS 50.00
RUBBER MAT 10.00

AIR PUMP 10
WOOD GLUE 5
GLASS GLUE 5
WOOD VARNISH 5
PEBBLE ROCKS 10
AQUARIUM MARBLES 10
PLASTIC PLANTS 20
SAND PAPER 5
THINNER 5
WOOD TREATMENT 5
SCREW NAILS 5
0 0
0 0
D YEAR
Total Material to be
Unit of Measure Production
Used
DIRECT MATERIALS
Pc 220 22,000.00
Pc 220 22,000.00
Pc 220 11,000.00
Pc 220 4,400.00
Pc 220 2,200.00
Pc 220 8,800.00
ER MATERIAL SUPPLIES
Pc 220 2,200.00
Pc 220 2,200.00
Gallon 220 1,100.00
Gallon 220 1,100.00
Gallon 220 1,100.00
Pc 220 2,200.00
Pack (1kg) 220 2,200.00
Pack 220 2,200.00
Pc 220 4,400.00
Ream (10pcs) 220 1,100.00
Pc 220 1,100.00
Pc 220 1,100.00
Per Kilo 220 1,100.00
0 220 -
0 220 -
Direct Materials Aquarium
Direct Materials QTY
100% 22,000.00
100% 22,000.00
100% 11,000.00
100% 4,400.00
100% 2,200.00
OTHER Material Supplies QTY
100% 2,200.00
100% 2,200.00
100% 1,100.00
100% 1,100.00
100% 1,100.00
100% 2,200.00
100% 2,200.00
100% 2,200.00
100% 4,400.00
100% 1,100.00
100% 1,100.00
100% 1,100.00
100% 1,100.00
DIRECT MATERIALS
1 GMELINA 1,800.00
2 FIBER GLASS 800.00
3 TOP GLASS 1,300.00
4 WATERPROOF LED STRIP 396.00
5 RUBBER MAT 40.00
6 WINDOW SEALING FOAM 95.00
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
TO QUANTITY
ALLOCATION -
% IN TOTAL USAGE QTY
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
% IN TOTAL USAGE QTY
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
1.00 -
MATERIALS
TOTAL DM USED
22,000.00 1
22,000.00 2
11,000.00 3
4,400.00 4
2,200.00 5
2,200.00 6
7
8
9
10
11
12
13
14
15
ALLOCATION
% IN TOTAL USAGE TOTAL USAGE
0% 22,000.00
0% 22,000.00
0% 11,000.00
0% 4,400.00
0% 2,200.00
% IN TOTAL USAGE TOTAL USAGE
0% 2,200.00
0% 2,200.00
0% 1,100.00
0% 1,100.00
0% 1,100.00
0% 2,200.00
0% 2,200.00
0% 2,200.00
0% 4,400.00
0% 1,100.00
0% 1,100.00
0% 1,100.00
0% 1,100.00

AIR PUMP 700
WOOD GLUE 1298.21
GLASS GLUE 1365.75
WOOD VARNISH 506
PEBBLE ROCKS 50
AQUARIUM MARBLES 50
PLASTIC PLANTS 75
SAND PAPER 117.15
THINNER 71.43
SCREW NAILS 14
0 0
0 0
GMELINA
FIBER GLASS
TOP GLASS
RUBBER MAT
UNDER GRAVEL FILTER

AIR PUMP
WOOD GLUE
GLASS GLUE
WOOD VARNISH
AQUARIUM DECORATION
PEBBLE ROCKS
AQUARIUM MARBLES
PLASTIC PLANTS
SAND PAPER
THINNER
WOOD TREATMENT
SCREW NAILS
AL SUPPLIES
TOTAL DM USED
2200
2200
1100
1100
1100
2200
2200
2200
4400
1100
1100
1100
1100
0
0
ALLOCATION AS TO QUANTITY
Direct
Aquarium
Materials
300,535.71 1.00
374,281.71 1.00
166,347.43 1.00
8,318.14 1.00
39,508.29 1.00
- 1.00
888,991.29
TO QUANTITY
ALLOCATION -
300,535.71 -
374,281.71 0%
166,347.43 0%
8,318.14 0%
39,508.29 0%
- 0%
888,991.29
ALLOCATION
-
-
-
-
-
-
-
FOURTH YEAR
Aquarium Materials
240 DIRECT MATERIALS
1 GMELINA
2 FIBER GLASS
3 TOP GLASS
5 RUBBER MAT
1 UNDER GRAVEL FILTER

2 AIR PUMP
3 WOOD GLUE
4 GLASS GLUE
5 WOOD VARNISH
6 AQUARIUM DECORATI
7 PEBBLE ROCKS
8 AQUARIUM MARBLES
9 PLASTIC PLANTS
10 SAND PAPER
11 THINNER
12 WOOD TREATMENT
13 SCREW NAILS
14 0
15 0
100 Pc 240
100 Pc 240
50 Pc 240
20 Pc 240
10 Pc 240
40 Pc 240
240
240
240
240
10 Pc 240
10 Pc 240
5 Gallon 240
5 Gallon 240
5 Gallon 240
10 Pc 240
10 Pack (1kg) 240
10 Pack 240
20 Pc 240
5 Ream (10pcs) 240
5 Pc 240
5 Pc 240
5 Per Kilo 240
0 0 240
0 0 240
ALLOCATION AS T
Used Direct Materials
Direct Materials
24,000.00 100%
24,000.00 100%
12,000.00 100%
4,800.00 100%
2,400.00 100%
9,600.00
-
-
-
-
2,400.00
2,400.00 OTHER Material Supplies
1,200.00 100%
1,200.00 100%
1,200.00 100%
2,400.00 100%
2,400.00 100%
2,400.00 100%
4,800.00 100%
1,200.00 100%
1,200.00 100%
1,200.00 100%
1,200.00 100%
- 100%
- 100%
DIRECT MATERI
1 PRODUCT
2 GMELINA
3 FIBER GLASS
4 TOP GLASS
6 RUBBER MAT
WINDOW SEALING FOAM
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
CATION AS TO QUANTITY
Aquarium ALLOCATION
QTY % IN TOTAL USAGE
24,000.00 1.00
24,000.00 1.00
12,000.00 1.00
4,800.00 1.00
2,400.00 1.00
Aquarium
2,400.00 100%
2,400.00 100%
1,200.00 100%
1,200.00 100%
1,200.00 100%
2,400.00 100%
2,400.00 100%
2,400.00 100%
4,800.00 100%
1,200.00 100%
1,200.00 100%
1,200.00 100%
1,200.00 100%
DIRECT MATERIALS
1800 24,000.00
800 24,000.00
1300 12,000.00
396 4,800.00
40 2,400.00
95 9600
TITY
- ALLOCATION
TOTAL
USAGE
- 0% 24,000.00
- 0% 24,000.00
- 0% 12,000.00
- 0% 4,800.00
- 0% 2,400.00
TOTAL
USAGE
- 0% 2,400.00
- 0% 2,400.00
- 0% 1,200.00
- 0% 1,200.00
- 0% 1,200.00
- 0% 2,400.00
- 0% 2,400.00
- 0% 2,400.00
- 0% 4,800.00
- 0% 1,200.00
- 0% 1,200.00
- 0% 1,200.00
- 0% 1,200.00
OTHER MATERIAL SUPPL

VATABLE
PRODUCT
PRICE
1 UNDER GRAVEL FILTER 650
2 AIR PUMP 700
3 WOOD GLUE 1298.21
4 GLASS GLUE 1365.75
5 WOOD VARNISH 506
6 AQUARIUM DECORATION 980
7 PEBBLE ROCKS 50
8 AQUARIUM MARBLES 50
9 PLASTIC PLANTS 75
10 SAND PAPER 117.15
11 THINNER 71.43
12 WOOD TREATMENT 317.5
13 SCREW NAILS 14
14 0 0
15 0 0
GMELINA
FIBER GLASS
TOP GLASS
RUBBER MAT
UNDER GRAVEL FILTER

AIR PUMP
WOOD GLUE
GLASS GLUE
WOOD VARNISH
AQUARIUM DECORATION
PEBBLE ROCKS
AQUARIUM MARBLES
PLASTIC PLANTS
SAND PAPER
THINNER
WOOD TREATMENT
SCREW NAILS
MATERIAL SUPPLIES
TOTAL DM USED
2400
2400
1200
1200
1200
2400
2400
2400
4800
1200
1200
1200
1200
0
0
ALLOCATION AS TO QUANTITY
Direct Materials WALRUS 25 WALRUS 50
ALLOCATION
412,465.66 1.00 412,465.66 0%

183,319.23 1.00 183,319.23 0%
9,166.30 1.00 9,166.30 0%
43,538.27 1.00 43,538.27 0%
- - - 0%
648,489.46 648,489.46
TOTAL DIRECT
MATERIALS
NTITY
ALLOCATION
-
-
-
-
-
-
648,489.46
FIFTH YEAR
Aquarium Materials
260 DIRECT MATERIALS

1 GMELINA
2 FIBER GLASS
3 TOP GLASS
5 RUBBER MAT

2 AIR PUMP
3 WOOD GLUE
4 GLASS GLUE
5 WOOD VARNISH
6 AQUARIUM DECORATIO
7 PEBBLE ROCKS
8 AQUARIUM MARBLES
9 PLASTIC PLANTS
10 SAND PAPER
11 THINNER
12 WOOD TREATMENT
13 SCREW NAILS
14 0
15 0
100 Pc 260
100 Pc 260
50 Pc 260
20 Pc 260
10 Pc 260
40 Pc 260
260
260
260
260
10 Pc 260
10 Pc 260
5 Gallon 260
5 Gallon 260
5 Gallon 260
10 Pc 260
10 Pack (1kg) 260
10 Pack 260
20 Pc 260
5 Ream (10pcs) 260
5 Pc 260
5 Pc 260
5 Per Kilo 260
0 0 260
0 0 260
ALLOCATION AS T
Used Direct Materials
Direct Materials
26,000.00 100%
26,000.00 100%
13,000.00 100%
5,200.00 100%
2,600.00 100%
10,400.00
-
-
-
-
OTHER Material Supplies
2,600.00 100%
2,600.00 100%
1,300.00 100%
1,300.00 100%
1,300.00 100%
2,600.00 100%
2,600.00 100%
2,600.00 100%
5,200.00 100%
1,300.00 100%
1,300.00 100%
1,300.00 100%
1,300.00 100%
- #DIV/0!
- #DIV/0!
DIRECT MATERIA
PRODUCT
1 GMELINA
2 FIBER GLASS
3 TOP GLASS
5 RUBBER MAT
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
#REF!
CATION AS TO QUANTITY
Aquarium ALLOCATION
26,000.00 100%
26,000.00 100%
13,000.00 100%
5,200.00 100%
2,600.00 100%
Aquarium

2,600.00 100%
2,600.00 100%
1,300.00 100%
1,300.00 100%
1,300.00 100%
2,600.00 100%
2,600.00 100%
2,600.00 100%
5,200.00 100%
1,300.00 100%
1,300.00 100%
1,300.00 100%
1,300.00 100%
- #DIV/0!
- #DIV/0!
DIRECT MATERIALS
1,800.00 26,000.00
800.00 26,000.00
1,300.00 13,000.00
396.00 5,200.00
40.00 2,600.00
95 10,400.00
TITY
- ALLOCATION
- 0%
- 0%
- 0%
- 0%
- 0%

- 0%
- 0%
- 0%
- 0%
- 0%
- 0%
- 0%
- 0%
- 0%
- 0%
- 0%
- 0%
- 0%
- #DIV/0!
- #DIV/0!
OTHER MATERIAL SUP

PRODUCT
2 AIR PUMP
3 WOOD GLUE
4 GLASS GLUE
5 WOOD VARNISH
6 AQUARIUM DECORATION
7 PEBBLE ROCKS
8 AQUARIUM MARBLES
9 PLASTIC PLANTS
10 SAND PAPER
11 THINNER
12 WOOD TREATMENT
13 SCREW NAILS
14 0
15 0
TOTAL USAGE
26,000.00 GMELINA
26,000.00 FIBER GLASS
13,000.00 TOP GLASS
2,600.00 RUBBER MAT
TOTAL USAGE
2,600.00 UNDER GRAVEL FILTER
2,600.00 AIR PUMP
1,300.00 WOOD GLUE
1,300.00 GLASS GLUE
1,300.00 WOOD VARNISH
2,600.00 AQUARIUM DECORATION
2,600.00 PEBBLE ROCKS
2,600.00 AQUARIUM MARBLES
5,200.00 PLASTIC PLANTS
1,300.00 SAND PAPER
1,300.00 THINNER
1,300.00 WOOD TREATMENT
1,300.00 SCREW NAILS
- -
- -

650 2600
700 2600
1298.21 1300
1365.75 1300
506 1300
980 2600
50 2600
50 2600
75 5200
117.15 1300
71.43 1300
317.5 1300
14 1300
0 0
0 0
0
Direct Materials WALRUS 25
457,246.17 1.00 457,246.17

203,222.33 1.00 203,222.33
10,161.70 1.00 10,161.70
48,264.59 1.00 48,264.59
LED STRIP - - -
718,894.79 718,894.79
TOTAL DIRECT
MATERIALS
L FILTER
CORATION
RBLES
O QUANTITY
WALRUS 50
0% -
0% -
0% -
0% -
0% -
-
718,894.79
Range of Compensation PHILHEALTH Range of Compensation
Low High Monthly CredEE ER Total Low High Monthly Cred
- 8,999.99 8,000.00 100.00 100.00 200.00 - 999.99 -
9,000.00 9,999.99 9,000.00 112.50 112.50 225.00 1,000.00 1,249.99 1,000.00
10,000.00 10,999.99 10,000.00 125.00 125.00 250.00 1,250.00 1,749.99 1,500.00
11,000.00 11,999.99 11,000.00 137.50 137.50 275.00 1,750.00 2,249.99 2,000.00
12,000.00 12,999.99 12,000.00 150.00 150.00 300.00 2,250.00 2,749.99 2,500.00
13,000.00 13,999.99 13,000.00 162.50 162.50 325.00 2,750.00 3,249.99 3,000.00
14,000.00 14,999.99 14,000.00 175.00 175.00 350.00 3,250.00 3,749.99 3,500.00
15,000.00 15,999.99 15,000.00 187.50 187.50 375.00 3,750.00 4,249.99 4,000.00
16,000.00 16,999.99 16,000.00 200.00 200.00 400.00 4,250.00 4,749.99 4,500.00
17,000.00 17,999.99 17,000.00 212.50 212.50 425.00 4,750.00 5,249.99 5,000.00
18,000.00 18,999.99 18,000.00 225.00 225.00 450.00 5,250.00 5,749.99 5,500.00
19,000.00 19,999.99 19,000.00 237.50 237.50 475.00 5,750.00 6,249.99 6,000.00
20,000.00 20,999.99 20,000.00 250.00 250.00 500.00 6,250.00 6,749.99 6,500.00
21,000.00 21,999.99 21,000.00 262.50 262.50 525.00 6,750.00 7,249.99 7,000.00
22,000.00 22,999.99 22,000.00 275.00 275.00 550.00 7,250.00 7,749.99 7,500.00
23,000.00 23,999.99 23,000.00 287.50 287.50 575.00 7,750.00 8,249.99 8,000.00
24,000.00 24,999.99 24,000.00 300.00 300.00 600.00 8,250.00 8,749.99 8,500.00
25,000.00 25,999.99 25,000.00 312.50 312.50 625.00 8,750.00 9,249.99 9,000.00
26,000.00 26,999.99 26,000.00 325.00 325.00 650.00 9,250.00 9,749.99 9,500.00
27,000.00 27,999.99 27,000.00 337.50 337.50 675.00 9,750.00 10,249.99 10,000.00
28,000.00 28,999.99 28,000.00 350.00 350.00 700.00 10,250.00 10,749.99 10,500.00
29,000.00 29,999.99 29,000.00 362.50 362.50 725.00 10,750.00 11,249.99 11,000.00
30,000.00 30,999.99 30,000.00 375.00 375.00 750.00 11,250.00 11,749.99 11,500.00
31,000.00 31,999.99 31,000.00 387.50 387.50 775.00 11,750.00 12,249.99 12,000.00
32,000.00 32,999.99 32,000.00 400.00 400.00 800.00 12,250.00 12,749.99 12,500.00
33,000.00 33,999.99 33,000.00 412.50 412.50 825.00 12,750.00 13,249.99 13,000.00
34,000.00 34,999.99 34,000.00 425.00 425.00 850.00 13,250.00 13,749.99 13,500.00
35,000.00 over 35,000.00 437.50 437.50 875.00 13,750.00 14,249.99 14,000.00
14,250.00 14,749.99 14,500.00
14,750.00 15,249.99 15,000.00
15,250.00 15,749.99 15,500.00
15,750.00 over 16,000.00
SSS
EE ER Total
- - -
36.30 83.70 120.00
54.50 120.50 175.00
72.70 157.30 230.00
90.80 194.20 285.00
109.00 231.00 340.00
127.20 267.80 395.00
145.30 304.70 450.00
163.50 341.50 505.00
181.70 378.30 560.00
199.80 415.20 615.00
218.00 452.00 670.00
236.20 488.80 725.00
254.30 525.70 780.00
272.50 562.50 835.00
290.70 599.30 890.00
308.80 636.20 945.00
327.00 673.00 1,000.00
345.20 709.80 1,055.00
363.30 746.70 1,110.00
381.50 783.50 1,165.00
399.70 820.30 1,220.00
417.80 857.20 1,275.00
436.00 894.00 1,330.00
454.20 930.80 1,385.00
472.30 967.70 1,440.00
490.50 1,004.50 1,495.00
508.70 1,041.30 1,550.00
526.80 1,078.20 1,605.00
545.00 1,135.00 1,680.00
563.20 1,171.80 1,735.00
581.30 1,208.70 1,790.00

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DIRECT LABOR HOURS ALLOCATION

EMPLOYEE CLASSIFICATION DAILY RATE

Cashier / Inventory Clerk DIRECT LABOR 389.00

Sales Staff DIRECT LABOR 389.00

Production Staff DIRECT LABOR 389.00

Security Guards DIRECT LABOR 400.00

TOTAL HRS. To be allocated

ACCOUNT TITLE YEAR 1 EXPENSES FOH COSTING

TOTAL MANUFACTURING OVERHEAD 1,436,007.83

Summary of Cost Per Unit of Aquarium

NO OF WORKERS DAILY SALARY YEARLY SALARY

Cost Allocated per DIRECT Labor Cost

*Total DL HRS Year 1 Allocation

720 1,436,007.83 180

OFFICE EQUIPMENT Number of Units

TOOLS AND PRODUCTION EQUIPMENT Number of Units

Glass Cutter Saw 1

DELIVERY EQUIPMENT Number of Units

Suzuki Mini Truck 1

Leasehold Improvement Number of Units

PERMITS AND LICENSES

RAW MATERIALS DIRECT AND OTHER MATERIALS SUPPLIES

ITEM PRICE WITH VAT UNIT OF MEASURE

Quantity (Preop) UNIT OF MEASURE

PREPAID RENT AND SECURITY DEPOSIT

EXPENDITURES NET OF VAT PURCHASES INPUT VAT

ITEM Unit QTY

Quantity(PIECE) VATABLE PRICE PER UNIT

QUANTITY(PIECE) VATABLE PRICE PER UNIT

OTHER EQUIPMENT AND FURNITURE

OTHER OFFICE FURNITURE # of Units

OTHER OFFICE EQUIPMENT # of Units

OTHER TOOLS AND EQUIPMENT # of Units

VATABLE PRICE per Net Of Vat Input Vat from

42,740.00 85,480.00 76,321.43 9,158.57

151,429.00 194,169.00 173,365.18 20,803.82

Total Acquisition Net of Vat

8,618.38 8,618.38 7,694.98 923.40

VATABLE PRICE NET OF VAT

Price w/o Vat

NET OF VAT PRICE PER

UIPMENT AND FURNITURE

VATABLE PRICE per Without Vat/Net Of Input Vat from

VATABLE PRICE per Without Vat/Net Of Input Vat from

9,288.00 25,389.00 22,668.75 2,720.25

VATABLE PRICE per Without Vat/Net Of Input Vat from

2,999.00 2,999.00 2,677.68 321.32

6,731.25 6,787.25 6,060.04 727.21

Liabilities and Partner’s Equity

Total Liablities and Partner’s Equity 1,400,000.00

Cash Flow from Operating Activties

Purchase of Office Equipment and Furniture (244,681.25)

Cash Flow from Financing Activties

Initial Operating Loss (113,235.49)

TOTAL LIABILITIES (48,756.93)

2,037,065.48 2,426,380.76 2,865,706.10 3,344,414.79

20,618.57 21,031.00 21,451.57 21,880.57

244,681.25 244,681.25 244,681.25 244,681.25

63,118.01 68,729.72 68,730.05 72,192.38

75,637.87 (9,628.50) (4,080.43) 31,160.49

2,426,380.76 2,865,706.10 3,344,414.79 3 See Ending Cash balance in Cash Flow

21,031.00 21,451.57 21,880.57 4 SEE ENDING INVENTORY

278,266.15 242,455.36 206,644.57 7.2 SEE PPE