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Cultura Documentos
Balance Sheet
2015
ASSET
Current Asset
Cash
Total Current Asset
2016
2017
398,960.52
398,960.52
550,196.59
550,196.59
748,693.37
748,693.37
7,992.95
6,536.90
5,080.85
1,475,000.00
280,000.00
1,000,000.00
2,762,992.95
1,450,000.00
260,000.00
1,000,000.00
2,716,536.90
1,425,000.00
240,000.00
###
2,670,080.85
3,161,953.47
3,266,733.49
3,418,774.22
11,335.20
3,600.00
44,105.48
59,040.68
11,335.20
3,600.00
44,665.65
59,600.85
11,335.20
3,600.00
59,011.92
73,947.12
EQUITY
Padolina, Capital
Torregoza, Capital
Total Equities
1,189,449.90
1,913,462.89
3,102,912.79
1,229,400.84
1,977,731.79
3,207,132.64
1,282,183.72
2,062,643.38
3,344,827.11
3,161,953.47
3,266,733.49
3,418,774.22
Non-Current Asset
Office Equipments
Commercial Prototype Activated
Carbon Reactor
Delivery Truck
Land
Total Non-Current Asset
TOTAL ASSETS
LIABILITIES
SSS Payable
Phil. Health Payable
Income Tax Payable
Total Libailities
2018
2019
964,634.42
964,634.42
1,230,298.51
1,230,298.51
3,624.80
2,168.75
1,400,000.00
220,000.00
1,000,000.00
2,623,624.80
1,375,000.00
200,000.00
###
2,577,168.75
3,588,259.22
3,807,467.26
11,335.20
3,600.00
68,549.07
83,484.27
11,335.20
3,600.00
86,327.13
101,262.33
1,343,497.06
2,161,277.88
3,504,774.94
1,420,711.89
2,285,493.04
3,706,204.92
3,588,259.22
3,807,467.26
CARBON ACTIVIDA
Projected Income Statement
Projected Sales
Less: Cost of Goods Sold
Gross Profit
2015
920,960.19
482,440.67
438,519.52
2016
917,132.91
481,746.17
435,386.75
2017
976,622.61
492,944.98
483,677.64
2018
1,016,282.42
500,454.26
515,828.16
Less: Expenses
Salaries Expense
SSS - ER
Phil. Health - ER
Taxes and Lisences
Depreciation Expense
Utilities Expense
Repairs and Maintenance
Miscellaneous Expense
Total Expenses
146,972.40
22,984.80
3,600.00
6,500.00
46,456.05
50,988.00
12,000.00
2,000.00
291,501.25
146,972.40
22,984.80
3,600.00
1,500.00
46,456.05
50,988.00
12,000.00
2,000.00
286,501.25
146,972.40
22,984.80
3,600.00
1,500.00
46,456.05
51,258.00
12,000.00
2,200.00
286,971.25
146,972.40
22,984.80
3,600.00
1,500.00
46,456.05
51,258.00
12,360.00
2,200.00
287,331.25
147,018.27
44,105.48
148,885.50
44,665.65
196,706.39
59,011.92
228,496.91
68,549.07
102,912.79
104,219.85
137,694.47
159,947.84
2019
1,089,925.32
514,344.26
575,581.07
146,972.40
22,984.80
3,600.00
1,500.00
46,456.05
51,530.70
12,360.00
2,420.00
287,823.95
287,757.12
86,327.13
201,429.98
CARBON ACTIVIDA
Projected Cash Flow Statement
2015
Net Income
Cash Flow from Operating Activites
Add: Adjustments
Depreciation Expense
Increase in Liabilities
2016
2017
2018
102,912.79
104,219.85
137,694.47
159,947.84
46,456.05
59,040.68
105,496.73
46,456.05
560.17
47,016.22
46,456.05
14,346.27
60,802.32
46,456.05
9,537.16
55,993.21
1,150,000.00
1,850,000.00
3,000,000.00
1,809,449.00
1,000,000.00
2,809,449.00
398,960.52
151,236.07
198,496.79
215,941.04
398,960.52
398,960.52
550,196.59
550,196.59
748,693.37
748,693.37
964,634.42
2019
201,429.98
46,456.05
17,778.06
64,234.11
265,664.09
964,634.42
1,230,298.51
CARBON ACTIVIDA
Changes in Owner's Equity
Padolina, Capital
Torregoza, Capital
2015
Beginning Capital
Add: Share in Net Income
Capital Balance End
1,150,000.00
39,449.90
1,189,449.90
1,850,000.00
63,462.89
1,913,462.89
2016
Beginning Capital
Add: Share in Net Income
Capital Balance End
1,189,449.90
39,950.94
1,229,400.84
1,913,462.89
64,268.91
1,977,731.79
2017
Beginning Capital
Add: Share in Net Income
Capital Balance End
1,229,400.84
52,782.88
1,282,183.72
1,977,731.79
84,911.59
2,062,643.38
2018
Beginning Capital
Add: Share in Net Income
Capital Balance End
1,282,183.72
61,313.34
1,343,497.06
2,062,643.38
98,634.50
2,161,277.88
2019
Beginning Capital
Add: Share in Net Income
Capital Balance End
1,343,497.06
77,214.83
1,420,711.89
2,161,277.88
124,215.16
2,285,493.04
Totals
3,000,000.00
102,912.79
3,102,912.79
3,102,912.79
104,219.85
3,207,132.64
3,207,132.64
137,694.47
3,344,827.11
3,344,827.11
159,947.84
3,504,774.94
3,504,774.94
201,429.98
3,706,204.92
FINANCIAL RATIOS
PROFITABILITY RATIOS
Net Income
Net Sales
2015
2016
2017
11%
11%
14%
Profit Margin
Return on Investment
Net Income
Average Total Asset
3%
3%
4%
Return on Equity
Net Income
Average Total Equity
3%
3%
4%
2015
2016
2017
Current Ratio
Current Assets
Current Liabilities
6.8
9.2
10.1
Quick Ratio
Quik Assets
Current Liabilities
6.8
9.2
10.1
2015
2016
2017
0.33
0.33
0.36
3%
4%
29%
29%
LIQUIDITY RATIOS
Net Sales
Ave. Net Fixed Asset
Investment Rate
Capital(current-prevoius)
Capital previous year
Net Sales
Ave. Total Asset
29%
2018
2019
16%
18%
5%
5%
5%
6%
2018
2019
11.6
12.1
11.6
12.1
2018
2019
0.38
0.42
5%
6%
29%
29%
2015
Projected Demand
Projected Supply
Supply-Demand Gap
Possible Customers
Supply Capacity (rounded off)
1 sack = 15 kg
1kg - 100kg
101kg - 200kg
201kg - 300kg
301kg - 400kg
2016
224
42
182
96%
175 customers
equivalent
# of
Ave. Kg
customers
sack/s
50.5
30%
52
3.4
150.5
24%
42
10.0
250.5
38%
66
16.7
350.5
8%
14
23.4
minimum number of sacks
2015 # of sack
sales
176.47
420.73
1,108.77
326.61
2,032.58
228
43
185
96%
178 customers
# of
2016 # of sack
customers
sales
53
179
43
428
67
1,127
14
332
2,066.08
Apr,Sep
Feb,Sep
Jan
Apr
165.29
3,678
123.96
20.66
3,987.53
230
917,133
2017
2018
238
45
193
96%
185 customers
2019
252
47
205
96%
197 customers
272
51
221
96%
212 customers
# of
2017 # of
# of
2018 #
# of
2019 #
customers sack sales customers sack sales customers sack sales
56
187
59
199
64
214.28
44
446
47
474
51
510.88
70
1,176
75
1,249
81
1,346.37
15
346
16
368
17
396.60
2,155.42
2,289.44
2,468.13
Feb,Jy,D
Apr,Nov
Jan
Jul
258.65 May,Oct
3,836.65 Jun,
129.33 Jan
21.55 Oct
4,246.19
###
976,623
183.16
4,075.20
137.37
22.89
4,418.62
230
1,016,282
Mar,Aug
Feb,Sep
Jan
-
197.45
4,393.27
148.09
4,738.81
###
1,089,925
2016
12,012
14.00
168,168.00
11,964
14.00
167,496.00
5,630.63
173,798.63
146,972.40
161,669.64
482,440.67
5,608.13
173,104.13
146,972.40
161,669.64
481,746.17
CGS Schedule A:
3 sacks of empty coconut = 1 sack of activated carbon
2015
2016
must be produced
multiplyer
required coconut shell
4004
3
12,012
3988
3
11,964
CGS Schedule B:
20 bottles of povidone for every 10,000 sacks of empty coconut
2015
2016
required iodine for 10,000 sacks of
coconut shell
25
25
ratio of required coconut shell over
10,000 sacks
1.20
1.20
povidone - iodine needed
30
30
cost of iodine per bottle
187.50
187.50
total cost of povidone-iodine
5,630.63
5,608.13
2017
2018
2019
12,738
14.00
178,332.00
13,257
14.00
185,598.00
14,217
14.00
199,038.00
5,970.94
184,302.94
146,972.40
161,669.64
492,944.98
6,214.22
191,812.22
146,972.40
161,669.64
500,454.26
6,664.22
205,702.22
146,972.40
161,669.64
514,344.26
ted carbon
2017
2018
4246
3
12,738
ks of empty coconut
2017
2019
4419
3
13,257
2018
4739
3
14,217
2019
25
25
25
1.27
32
187.50
5,970.94
1.33
33
187.50
6,214.22
1.42
36
187.50
6,664.22
DEPRECIATION SCHEDULE
Cost
Useful life
Qty.
Annual Depr'n
Office Equipments
Company Cellphone
Computer set (2nd hand)
Office table
Office Chair
Electric Fan
Bench Monoblock Chair
Metal Cash Keeper
Totals Office Equipments
Delivery Equipment
Delivery Truck
Manufacturing Equipment
Reactor
Annual Depre
2015
2016
599.00
6,000.00
300.00
250.00
1,500.00
500.00
300.00
9,449.00
5 years
10 years
8 years
8 years
10 years
5 years
10 years
119.80
600.00
37.50
31.25
150.00
100.00
30.00
1
1
3
3
2
2
1
119.80
600.00
112.50
93.75
300.00
200.00
30.00
1,456.05
119.80
600.00
112.50
93.75
300.00
200.00
30.00
1,456.05
300,000.00
15 years
20,000.00
20,000.00
20,000.00
1,500,000.00
1,809,449.00
60 years
25,000.00
25,000.00
46,456.05
25,000.00
46,456.05
2015
Payment to SEC
Payment to BIR
Payment to City Hall
UTILITIES
Water
Electricity
Telecommunication
Fuel
Monthly
250.00
2,000.00
999.00
1,000.00
4,249.00
2015
3,000.00
24,000.00
11,988.00
12,000.00
50,988.00
Cash Contribution
850,000.00
850,000.00
Non Cash
Contribution
300,000.00
1,000,000.00
2016
3,000.00
24,000.00
11,988.00
12,000.00
50,988.00
2017
3,030.00
24,240.00
11,988.00
12,000.00
51,258.00
2018
3,030.00
24,240.00
11,988.00
12,000.00
51,258.00
Partners Capital
Padolina, Capital
Torregoza, Capital
Partner's Total Agreed Capital
Office Supplies
Record Book
Ballpen and Pencils
Paper Supplies (bond paper)
Cost
75.50
5.00
180.00
Qty
1
20
1
Total Cost
75.50
100.00
180.00
355.50
2015
2016
2017
2018
Office Supplies
213.30
127.98
76.79
46.07
*office supplies will be 60% of beginning balance at the end of every period. And will be part of the miscellaneous expense
Annual Depreciation
2017
2018
2019
119.80
600.00
112.50
93.75
300.00
200.00
30.00
1,456.05
119.80
600.00
112.50
93.75
300.00
200.00
30.00
1,456.05
119.80
600.00
112.50
93.75
300.00
200.00
30.00
1,456.05
20,000.00
20,000.00
20,000.00
25,000.00
46,456.05
25,000.00
46,456.05
25,000.00
46,456.05
500.00
1,000.00
1,500.00
s expense
2019
3,060.30
24,482.40
11,988.00
12,000.00
51,530.70
2019
27.64
SALARY
2015 - 2019
Basic Salary
General Manager
Purchasing Manager
Production Manager
Production Helper
monthly totals
12,870.00
12,870.00
25,740.00
yearly totals
308,880.00
Annual Net
Salary
146,972.40
146,972.40
3,600.00 293,944.80
Monthly Net
Salary
12,247.70
12,247.70
24,495.40
SSS
Phil. Healt Compensation
Contribution
Range
Phil. Health
###
###
957.70 12,000.00 - 12,999.99
150.00
957.70 12,000.00 - 12,999.99
150.00
1,915.40
300.00
22,984.80
3,600.00