Escolar Documentos
Profissional Documentos
Cultura Documentos
Equipment
Particulars Quantity Purchase Price in (Php) VAT Inclusive
Room Air Conditioner 1 14,999.00 14,999.00
Printer/Scanner/Photocopying 1 5,950.00 5,950.00
Laptop 3 18,499.00 55,497.00
Oven with coffee maker 1 2,042.00 2,042.00
Water Dispenser 1 4,490.00 4,490.00
Total 82,978.00
Office Supplies
Particulars Quantity Purchase Price
VAT Inclusive
Pens 40 14.75 590.00
Pencils (pack of 5) 9 65.75 591.75
Pen holder 4 150.00 600.00
Desktop Sharpener 1 494.75 494.75
Light Bulb 4 124.25 497.00
Fluorescent Lamp 2 587.00 1,174.00
Highlighters 5 36.75 183.75
Permanent Markers 5 49.50 247.50
Scissors 3 57.50 172.50
Paper clips (set of 121 pcs.) 2 80.00 160.00
Paper clip holder 1 110.00 110.00
Stapler 2 132.00 264.00
Staple wires (box of 1000) 10 9.00 90.00
Tape dispenser 2 160.00 320.00
Tape 6 24.75 148.50
Rubber bands (pack of 50) 2 19.75 39.50
Calculators 2 430.00 860.00
Desk Organizer 3 627.00 1,881.00
Envelopes 100 4.35 435.00
Sticky notes 15 29.00 435.00
Bond paper (ream of 500) 4 191.00 764.00
Printer ink 8 432.00 3,456.00
Folders 50 14.50 725.00
Desk Calendar 3 199.00 597.00
White Board (18x24 inc.) 1 599.00 599.00
Cork board (17x23 inc.) 1 519.75 519.75
White Board Marker 3 53.25 159.75
Pushpins (box of 30) 3 12.50 37.50
Total 16,152.25
Inflation
1.04
rate
2018
Purchase
Supplie Expense Quantity
VAT Exclusive Price
526.79 30.00 442.50 40 15.28
528.35 6.00 394.50 9 68.12
535.71 4.00 600.00
441.74 1.00 494.75
443.75 4.00 497.00 4 128.723
1,048.21 2.00 1,174.00
164.06 3.00 110.25 5 38.07
220.98 3.00 148.50 5 51.28
154.02 3.00 172.50
142.86 1.00 80.00 2 82.88
98.21 1.00 110.00
235.71 1.00 132.00
80.36 5.00 45.00 10 9.32
285.71 2.00 320.00
132.59 4.00 99.00 6 25.64
35.27 1.00 19.75 2 20.46
767.86 2.00 860.00
1,679.46 3.00 1,881.00
388.39 52.00 226.20 100 4.51
388.39 10.00 290.00 15 30.04
682.14 3.00 573.00 4 197.88
3,085.71 4.00 1,728.00 8 447.55
647.32 32.00 464.00 50 15.022
533.04 3.00 597.00 3 206.164
534.82 1.00 599.00
464.06 1.00 519.75
142.63 2.00 106.50 3 55.167
33.48 1.00 12.50 3 12.95
14,421.65 12,696.70 (beginning)
ES Inventory
1.038
2020
Purchase Price Supplie Expense Quantity
VAT Inclusive VAT Exclusive
15.86 634.47 566.49 40
70.71 636.35 568.17 9
- -
133.61 534.46 477.19 4
- -
39.52 197.60 176.43 5
53.23 266.15 237.64 5
- -
86.03 172.06 153.62 2
- -
- -
9.68 96.78 86.41 10
- -
26.62 159.69 142.58 6
21.24 42.48 37.93 2
- -
- -
4.68 467.79 417.67 100
31.19 467.79 417.67 15
205.40 821.58 733.55 4
464.56 3,716.47 3,318.28 8
15.59 779.64 696.11 50
214.00 641.99 573.21 3
- -
- -
57.26 171.79 153.38 3
13.44 40.33 36.01 3
2,039.08 (beginning)
9,847.41 10831.42 8665.13
1.04
2021
Supplie
Purchase Price Quantity
VAT Inclusive VAT Exclusive Expense
16.50 659.85 589.15 40
73.53 661.80 590.90 9
- -
138.96 555.84 496.28 4
- -
41.10 205.50 183.48 5
55.36 276.80 247.14 5
- -
89.47 178.94 159.77 2
- -
- -
10.07 100.65 89.87 10
- -
27.68 166.08 148.29 6
22.09 44.18 39.44 2
- -
- -
4.86 486.50 434.37 100
32.43 486.50 434.37 15
213.61 854.44 762.90 4
483.14 3,865.13 3,451.01 8
16.22 810.83 723.95 50
222.56 667.67 596.14 3
- -
- -
59.55 178.66 159.52 3
13.98 41.94 37.45 3
(beginning) 2,166.28 (beginning)
10,241.31 11310.31 9048.25
1.042
2022
Supplie
Purchase Price
VAT Inclusive VAT Exclusive Expense
17.19 687.56 613.89
76.62 689.60 615.71
- -
144.80 579.18 517.13
- -
42.83 214.13 191.19
57.69 288.43 257.52
- -
93.23 186.46 166.48
- -
- -
10.49 104.88 93.64
- -
28.84 173.06 154.51
23.02 46.03 41.10
- -
- -
5.07 506.93 452.62
33.80 506.93 452.62
222.58 890.33 794.94
503.43 4,027.47 3,595.95
16.90 844.88 754.36
231.91 695.72 621.18
- -
- -
62.06 186.17 166.22
14.57 43.70 39.02
2,262.06
10,671.45 11790.14 9432.11
Production Equipment
Particulars Quantity Purchase Price in (Php)
Sewing Machine- Fully Assembled 4 24,000.00
Fabric Steamer 1 3,024.00
Room Exhaust Fan 1 2,420.00
Fabric Rotary Board 1 4,135.00
Industrial Orbit Fan 1 2,949.75
Total
1,000.00 892.86
20.00 17.86
25.00 22.32
500.00 446.43
580.00 517.86
75.00 66.96
50.00 44.64
7,500.00 6,696.43
200.00 178.57
100.00 89.29
525.00 468.75
1,995.00 1,781.25
200.00 178.57
587.00 524.11
332.00 296.43
16,029.60 14,312.14
VAT Inclusive VAT Exclusive
200.00 178.57
45.00 40.18
60.00 53.57
50.00 44.64
1,200.00 1,071.43
500.00 446.43
2,055.00 1,834.82
Pre Operating 2017
Production Tools and Supplies
Fabric Rotary Cutter 1 520.00
Scissor 1 568.20
Metallic Measuring tools- Variation 1 500.00
Tape Measure 1 4.00
Polyester Sewing Thread- Color Var 0.25 500.00
Tailor's Chalk 1 5.00
Manila Paper 3 5.00
aspile 1 25.00
2018
Particulars Quantity Purchase Price in (Php)
1
Pin Cushion (3pcs/pack) 16.00
Bobbins 5 20.00
Emery Bag 5 5.00
Sewing Machine Needles 100 0.50
Polyester Sewing Thread- Color Var 19.75 29.00
Pins/Aspile 50pcs/box 2 25.00
Tailor's Chalk 9 5.00
Box 4 50.00
Manila Paper 5 5
Basin 3 175.00
Monoblock Chair 5 399.00
Plastic Hanger 20 10.00
Fluorescent Lamp 1 587.00
Light Bulb 4 83.00
Total
Production Equipment
Particulars Quantity Purchase Price in (Php)
Sewing Machine- Fully Assembled 4 24,000.00
Fabric Steamer 1 3,024.00
Room Exhaust Fan 1 2,420.00
Fabric Rotary Board 1 4,135.00
Industrial Orbit Fan 1 2,949.75
Total
Sanitation and Safety supplies
Particulars Quantity Purchase price (in ₱ )
Mop 1 200.00
Dustpan 1 45.00
Broom 1 60.00
Tissue (10 rolls) 1 50.00
Fire Extinguisher 1 1,200.00
First Aid kit 1 500.00
Inclusive of VAT
16.00 14.29
100.00 89.29
25.00 22.32
50.00 44.64
572.75 511.38
50.00 44.64
45.00 40.18
200.00 178.57
25 22.3214285714
525.00 468.75
1,995.00 1,781.25
200.00 178.57
587.00 524.11
332.00 296.43
4,722.75 4,216.74
Useful
VAT Inclusive VAT Exclusive Depreciation
Life
96,000.00 85,714.29 15.00 5,714.29
3,024.00 2,700.00 5.00 540.00
2,420.00 2,160.71 12.00 180.06
4,135.00 3,691.96 10.00 369.20
2,949.75 2,633.71 10.00 263.37
108,528.75 96,900.67 7,066.91
Useful
VAT Inclusive VAT Exclusive Depreciation
Life
3,000.00 2,678.57 10 267.86
6000 5357.1428571429 10 535.71
1,200.00 1,071.43 5 214.29
10,200.00 9,107.14 1,017.86
2019
Purchase Price in VAT
Particulars Quantity VAT Inclusive
(Php) Exclusive
Sewing Machine Need 100 0.50 50.00 44.64
Polyester Sewing Thre 20 29.00 580.00 517.86
Tailor's Chalk 10 5.00 50.00 44.64
Box 4 50.00 200.00 178.57
Light Bulb 4 83.00 332.00 296.43
Total 1,212.00 1,082.14
1,121.10
2020 2021 2022
Office Supplies
Particulars Quantity Purchase Price VAT Inclusive
Pens 40 14.75 590.00
Pencils (pack of 5) 9 65.75 591.75
Pen holder 4 150.00 600.00
Desktop Sharpener 1 494.75 494.75
Light Bulb 4 124.25 497.00
Fluorescent Lamp 2 587.00 1,174.00
Highlighters 5 36.75 183.75
Permanent Markers 5 49.50 247.50
Scissors 3 57.50 172.50
Paper clips (set of 121 pcs.) 2 80.00 160.00
Paper clip holder 1 110.00 110.00
Stapler 2 132.00 264.00
Staple wires (box of 1000) 10 9.00 90.00
Tape dispenser 2 160.00 320.00
Tape 6 24.75 148.50
Rubber bands (pack of 50) 2 19.75 39.50
Calculators 2 430.00 860.00
Desk Organizer 3 627.00 1,881.00
Envelopes 100 4.35 435.00
Sticky notes 15 29.00 435.00
Bond paper (ream of 500) 4 191.00 764.00
Printer ink 8 432.00 3,456.00
Folders 50 14.50 725.00
Desk Calendar 3 199.00 597.00
White Board (18x24 inc.) 1 599.00 599.00
Cork board (17x23 inc.) 1 519.75 519.75
White Board Marker 3 53.25 159.75
Pushpins (box of 30) 3 12.50 37.50
Total 16,152.25
2018 2,019.00
VAT Exclusive Supplie Expense
526.79 30.00 442.50
528.35 6.00 394.50
535.71 4.00 600.00
441.74 1.00 494.75
443.75 4.00 497.00
1,048.21 2.00 1,174.00
164.06 3.00 110.25
220.98 3.00 148.50
154.02 3.00 172.50
142.86 1.00 80.00
98.21 1.00 110.00
235.71 1.00 132.00
80.36 5.00 45.00
285.71 2.00 320.00
132.59 4.00 99.00
35.27 1.00 19.75
767.86 2.00 860.00
1,679.46 3.00 1,881.00
388.39 52.00 226.20
388.39 10.00 290.00
682.14 3.00 573.00
3,085.71 4.00 1,728.00
647.32 32.00 464.00
533.04 3.00 597.00
534.82 1.00 599.00
464.06 1.00 519.75
142.63 2.00 106.50
33.48 1.00 12.50
14,421.65 12,696.70
Equipment
Particulars Quantity Purchase Price in (Php) VAT Inclusive
Room Air Conditioner 1 14,999.00 14,999.00
Cash Register 1 19,714.00 19,714.00
Fabric Steamer 1 3,024.00 3,024.00
Sound System 1 7,499.00 7,499.00
Total 45,236.00
Store Tools
Particulars Quantity Purchase Price in (Php) VAT Inclusive
Mannequin 1 500.00 500.00
Mirror 1 600.00 600.00
Wooden Hanger 50 20.00 1,000.00
Door Signage 1 75.00 75.00
Pin/Halogen Light 10 145.50 1,455.00
Wind Chime 1 148.00 148.00
Inclusive of VAT 3,778.00
The builtin
cabinets will be
used for the
storage of
supplies and
tools to keep
the production
area neat and
organized at
the end of the
Built-in Cabinets day 6000 5357.1428571429
VAT Exclusive Useful Life Depreciation
13,391.96 10.00 1,339.20
17,601.79 10.00 1,760.18
2,700.00 5.00 540.00
6,695.54 10.00 669.55
40,389.29 4,308.93
5357.1428571429 10 535.71
1,070.54
VAT Exclusive
446.43
535.71
892.86
66.96
1,299.11
132.14
3,373.21
10 535.7142857143
2022
520.25
Capacity 2018 2019
Desired Production 1866 1992
Inefficiency 37 40
Actual capacity 1829 1952
Beginning inv 0 260
Total 1829 2212
Sold/Demand 1569 1907
End Inv 260 305
YEAR POPULATION
AVERAGE ANNUAL GROWTH RATE
DEMAND
2015 86196 1
2016 87308 1.012901244050 87308
2017 88434 1.012901244050 88434
2018 89575 1.012901244050 89575
2019 90731 1.012901244050 90731
2020 91902 1.012901244050 91902
2021 93087 1.012901244050 93087
2022 94288 1.012901244050 94288
201
Annual Production 1829
Annual Demand 1,569
Factory Overhead
Indirect Materials
Plastic Package
Production Tools 14,312.14
Clothing label
Factory Rent 300,000.00 180,000.00
Employees Benefits 4,611.50
Freight In 5,976.00
Sanitation Supplies 1,834.82
Insurance for Employees (500/person) 2,500.00
Utilities
Water 4,353.21 2,611.93
Electricity 72,483.96 43,490.38
Depreciation Expense
Production Equipment 7,066.91
Vehicle 18,750.00 3,750.00
Furniture and Fixture 1,017.86 11,834.77
Cost Per Piece
ADMINISTRATIVE EXPENSES
Utilities Telecommunication
Water 4,353.21
Electricity 72,483.96
Depreciation Expense
Office Equipment
Furniture and Fixture
vehicle 150,000 18,750.00
Transportation Cost
SELLING EXPENSES
Rent
Warehouse 300,000
Store
Sanitation Supplies
Store Tools
Utilities
Electr Warehouse 72,483.96
Store
Salaries
Employee Benefits
Insurance Assumption 9 month working
Freight Out
Advertising
Packaging
toll
maintenace
2020 2021 2022
1992 3000 3012
40 60 60
1952 2940 2952
305 4 335
2257 2944 3287
2254 2609 2973
4 335 314
OTHERS: MARKGAP Age bracketWILLING 2 target markANNUAL DEMAND CAPACITY
2018
purchases 1879
59.38
237.50 296.88
2
7.83
5
98.43
2.521764333
3.27
1.00
1.37
1.428313631
23.78
6.47 153.10
930.72
12,696.70
90,000.00
1,562.50
15,588.00
1,741.29
21,745.19
9,814.90
3,187.77
3,750.00
78,624.00 238,710.35
30,000.00
168,000.00
2,510.71
3,373.21
7,248.40
41,842.18
1,070.54
4,308.93
1,339.29
11,250.00
10,240.00
971.70
875.00
23,904.00
53,000.00
19,201.14 379,135.09
617,845.44
2/head
2/head
2/head
3/head
3/head
rehensive Income
1,881,147
1,460,229
420,917
617,845
(196,928)
(196,928)
EI
Statement of Comprehensive Income
2,018 2019 2020
Net Sales 1,881,147 2,405,223 2,842,880
Cost of Goods Sold 1,460,229 1,715,890 2,023,373
Gross Profit 420,917 689,333 819,507
Selling and Administrative 617,845 616,557 630,225
Operating Income (196,928) 72,775 189,282
Interest Income 6,468 8,379 8,374
Net Income (Loss) Befo (190,460) 81,154 197,656
Income Tax 24,346 59,297
Net Income (Loss) After (190,460) 56,808 138,359
Interest Income
Investment Interest Rate 2017
Cash in Bank 0.25%
Time Deposit 0.75%
Mutual Funds (Bonds) 1.61%
Total Interest Income
ounts echos ko lang yan pero ung time deposit for 1 year lagi. Hanggang 1 year lang ung nakita ko na may interest eh
din 1 year lang
2022
2,189,995 5475
450,000 3375
300,000 4827
8850
Capacity 2018 2019
Desired Production 1866 1992
Inefficiency 37 40
Actual capacity 1829 1952
Beginning inv 0 260
Total 1829 2212
Sold/Demand 1569 1907
End Inv 260 305
YEAR POPULATION
AVERAGE ANNUAL GROWTH RATE
DEMAND
2015 86196 1
2016 87308 1.012901244050 87308
2017 88434 1.012901244050 88434
2018 89575 1.012901244050 89575
2019 90731 1.012901244050 90731
2020 91902 1.012901244050 91902
2021 93087 1.012901244050 93087
2022 94288 1.012901244050 94288
2019
Annual Production 1952
Annual Demand 1,907
Factory Overhead
Indirect Materials
Plastic Package
Production Tools 4,368.54
Clothing label
Factory Rent 300,000.00 180,000.00
Employees Benefits 4,611.50
Freight In 6,191.14
Sanitation Supplies 584.56
Insurance for Employees (500/person) 2,500.00
Utilities
Water 4,509.93 2,705.96
Electricity 75,093.39 45,056.03
Depreciation Expense
Production Equipment 7,066.91
Vehicle 18,750.00 3,750.00
Furniture and Fixture 1,017.86 11,834.77
Cost Per Piece
ADMINISTRATIVE EXPENSES
Utilities Telecommunication
Water 4,509.93
Electricity 75,093.39
Depreciation Expense
Office Equipment
Furniture and Fixture
vehicle 150,000 18,750.00
SELLING EXPENSES
Rent
Warehouse 300,000
Store
Sanitation Supplies
Utilities
Electricity Warehouse 75,093.39
Store
Salaries
Employee Benefits
Insurance ExpenseAssumption 9 month working
Freight Out
Marketing
Packaging
2020 2021 2022
1992 3000 3012
40 60 60
1952 2940 2952
305 4 335
2257 2944 3287
2254 2609 2973
4 335 314
OTHERS: MARKET GAP Age bracketWILLING 2target marANNUAL DEMAND CAPACITY
2019
Purchases 1962
61.5125
246.05 307.56
2
2.24
5
92.21
2.3624487705
3.17
0.30
1.28
1.3862489754
23.08
6.06 139.10
894.90
8,449.95
90,000.00
527.07
15,588.00
1,803.97
22,528.02
9,814.90
3,187.77
3,750.00
81,454.46 237,104.14
30,000.00
168,000.00
479.15
7,509.34
43,348.50
1,070.54
4,308.93
11,250.00
10,608.64
971.70
1,000.00
24,764.54
54,908.00
21,233.86 379,453.19
616,557.33
Capacity
Desired Production
Inefficiency
Actual capacity
Beginning inv
Total
Sold/Demand
End Inv
YEAR POPULATION
2015 86196
2016 87308
2017 88434
2/head 2018 89575
2/head 2019 90731
2/head 2020 91902
3/head 2021 93087
3/head 2022 94288
Annual Production
Annual Demand
Factory Overhead
Indirect Materials
Plastic Package
Production Tools
Clothing label
Factory Rent
Employees Benefits
Freight In
Sanitation Supplies
Insurance for Employees (500/person)
Utilities
Water
Electricity
Depreciation Expense
Production Equipment
Vehicle 18,750.00
Furniture and Fixture
Cost Per Piece
ADMINISTRATIVE EXPENSES
Utilities Telecommunication
Water
Electricity
Depreciation Expense
Office Equipment
Furniture and Fixture
vehicle
Transportation Cost
SELLING EXPENSES
Rent
Warehouse
Store
Sanitation Supplies
Utilities
Electricity Warehouse
Store
Salaries
Employee Benefits
Insurance Expen Assumption 9 month working
Freight Out
Marketing
Packaging
2018 2019 2020 2021 2022
1866 1992 1992 3000 3012
37 40 40 60 60
1829 1952 1952 2940 2952
0 260 305 4 335
1829 2212 2257 2944 3287
1569 1907 2254 2609 2973
260 305 4 335 314
AVERAGE ANNUAL GROWTH RATEDEMAND OTHERS: MARGAP Age brackeWILLING 2target mar
1
1.012901244050 87308
1.012901244050 88434
1.012901244050 89575 0.59000 36726 0.48 0.89 0.1
1.012901244050 90731 0.59000 37200 0.48 0.89 0.12
1.012901244050 91902 0.59000 37680 0.48 0.89 0.14
1.012901244050 93087 0.59000 38166 0.48 0.89 0.16
1.012901244050 94288 0.59000 38658 0.48 0.89 0.18
2020
al Production 1952 purchases 1962
2,254
Mark-up
Amount Cost Total Sales
268.842 403.263 Cost of Goods Sold
241.9578 362.9367 Gross Profit
257.32 386 384.06 Admin&Selling Expense
27.96 41.939352 Income Before Tax
9.60 28.80 Income Tax Expense
26.88 26.8842 Income After Tax
5.76 11.52
1.44 0.72
3.84 23.04 516.97 439.43 30% mark up
7,066.91
3,750.00
1,017.86 11,834.77 6.06 139.44
898.12
8,665.13
300,000 90,900.00
727.35
15,588.00
4,681.31 1,872.52
77,946.94 23,384.08
9,814.90
3,187.77
150,000 18,750.00 3,750.00
84,549.73 242,439.49
300,000 30,300.00
169,680.00
661.23
77,946.94 7,794.69
44,995.74
1,070.54
4,308.93
150,000.00 18,750.00 11,250.00
11,011.77
971.70
1,000.00
25,705.60
56,994.50
22,040.74 387,785.44
630,224.93
Capacity
Factory Overhead
Indirect Materials
Plastic Package
Production Tools
Clothing label
Factory Rent
Employees Benefits
Freight In
Sanitation Supplies
Insurance for Employees
Utilities
Water
Electricity
Depreciation Expense
Production Equipm
Vehicle
Furniture and Fixtur
Cost Per Piece
ADMINISTRATIVE EXPENSES
Utilities Telecommunication
Water
Electricity
Depreciation Expense
Office Equipment
Furniture and Fixture
vehicle
Transportation Cost
SELLING EXPENSES
Rent
Warehouse
Store
Sanitation Supplies
Utilities
ElectrWarehouse
Store
Salaries
Employee Benefits
Insurance Assumption 9 month wo
Freight Out
Marketing
Packaging
2018 2019 2020 2021
Desired Production 1866 1992 1992 3000
Inefficiency 37 40 40 60
Actual capacity 1829 1952 1952 2940
Beginning inv 0 260 305 4
Total 1829 2212 2257 2944
Sold/Demand 1569 1907 2254 2609
End Inv 260 305 4 335
YEAR POPULATION
AVERAGE ANNUAL GROWTHDEMAND
RATE OTHERS: MARKET GAP
2015 86196 1
2016 87308 1.012901244050 87308
2017 88434 1.012901244050 88434
2018 89575 1.012901244050 89575 0.59000 36726
2019 90731 1.012901244050 90731 0.59000 37200
2020 91902 1.012901244050 91902 0.59000 37680
2021 93087 1.012901244050 93087 0.59000 38166
2022 94288 1.012901244050 94288 0.59000 38658
2021
Annual Production 2940 purchases 2945
Annual Demand 2,609
TRATIVE EXPENSES
Telecommunication 15,588.00
4,868.56 1,947.42
81,064.81 24,319.44
tion Expense
Office Equipment 9,814.90
Furniture and Fixture 3,187.77
150,000 18,750.00 3,750.00 159,312.23
87,931.72
Warehouse 30,300.00
169,680.00
687.68
11,452.24
971.70
Assumption 9 month working 1,000.00
26,733.82
59,274.28
22,922.37 394,553.61
553,865.84
2022
3012
60
2952
335
3287
2973
314
Age brackeWILLING 2target marANNUAL DEMAND CAPACITY
21
Statement of Comprehensive Income
Mark-up 1.36 1,274
Sales 3,290,627
Cost of Goods Sold 2,168,221
Gross Profit 1,122,406
Admin&Selling Expenses 553,866
Income Before Tax 568,540
Income Tax Expense 170,562
Income After Tax 397,978
2022
Annual Production 2952 purchases
Annual Demand 2,973
Factory Overhead
Indirect Materials
Plastic Package 2
Production Tools 1,261.08 0.43
Clothing label 5
Factory Rent 181,800.00 61.59
Employees Benefits 4,611.50 1.5621612466
Freight In 6,964.16 2.36
Sanitation Supplies 657.55 0.22
Insurance for Employees (500/person) 2,500.00 0.85
Utilities
Water 5,073.04 3,043.82 1.0311055159
Electricity 84,469.54 50,681.72 17.17
Depreciation Expense
Production Equipment 7,066.91
Vehicle 18,750.00 3,750.00
Furniture and Fixture 1,017.86 11,834.77 4.01
Cost Per Piece
ADMINISTRATIVE EXPENSES
Utilities
ElectrWarehouse 84,469.54 8,446.95
Store 48,760.98
Salaries 11,933.23
Employee Benefits 971.70
Insurance Assumption 9 month working 1,000.00
Freight Out 27,856.64
Marketing 61,763.80
Packaging 23,885.11
2021 2022
3000 3012
60 60
2940 2952
4 335
2944 3287
2609 2973
335 314
GAP Age bracket WILLING 2target marANNUAL DEMAND CAPACITY
2022
2957
345.96
96.21
834.34 458.89
160,807.63
401,944.45
562,752.08
e
Pre-operating cost
Organization Cost 28,915
Prototype Cost 2,100
Rent Expense 25,000
Marketing Expense 5,850
Representation and Transportation Expense 26,208
Utilities Expense 2,063
Training and Development 35000
Total 125,136
Total Project Cost Capital Expenditures
Pre-operating cost 125,136 Production Equipment
Capital Expenditures 320,174 Office Equipment
Rent Deposit 92,000 Store Equipment
Total 502,310 Production Furniture & Fixtures
Office Furniture & Fixtures
Store Furniture & Fixtures
Delivery Equipment
Total
15000
42000 Store
50000 office
utilities 92000
l Expenditures Inflation Rate Partner's Drawings Acco
108,529 2018 2019 2020 2021 2022
82,978 3.40% 3.60% 3.80% 4.00% 4.200%
45,236
4,200
35,703
45,236
18,750
320,174
Partner's Drawings Account Balances
2017 2018 2019 2020
Avestro, Drawings (25,027) (26,664) 19,362 27,662
Agustin, Drawings (25,027) (26,664) 9,362 27,662
Culannay, Drawings (25,027) (26,664) 9,362 27,662
Dela Cruz, Drawings (25,027) (26,664) 9,362 27,662
Sermona, Drawings (25,027) (26,664) 19,362 27,662
Total (125,136) (133,322) 66,808 138309
20%
Interest Rates
2021 2022 Cash in Bank 0.25%
80746 100,228 Time Deposit 0.75%
80746 100,228 Mutual Funds (Bonds) 1.61%
80746 100,228
80746 100,228
80746 100,228
403730 501,142
Purchase
Price Useful
Annual Depreciation Purchase Price (Exclusive Life
(Inclusive of VAT) of VAT) (years)
Production Equipment
Sewing Machine- Fully Assembled 96,000.00 85714 15
Fabric Steamer 3,024.00 2700 5
Room Exhaust Fan 2,420.00 2161 12
Fabric Rotary Board 4,135.00 3692 10
Industrial Orbit Fan 2,949.75 2634 10
Total 108,529 96901
Production Furnitures & Fixtures
Rectangular Table 3,000 2679 10
Clothing Rack 1,200 1071 5
Total 4,200 3750
Office Equipment
Room Air Conditioner 14999 13392 10
Printer/Scanner/Photocopying 5950 5313 10
Laptop 55497 49551 5
Oven with coffee maker 2042 1823 5
Water Dispenser 4490 4009 8
Total 82978 74088
Office Furnitures & Fixtures
Long Desk 11800 10536 10
Managing Partner's Table 4270 3813 10
Swivel Chair 14000 12500 10
Office Visitor Chair 2700 2411 10
Filing Cabinet 2933 2619 10
Total 35703 31878
Store Equipment
Room Air Conditioner 14999 13392 10
Cash Register 19714 17602 10
Fabric Steamer 3024 2700 3
Sound System 7499 6696 10
Total 45236 40389
Store Furnitures & Fixtures
Clothing Rack 1797 1604 3
Counter and Open Cabinets 15000 13393 10
Built-in Cabinets 6000 5357 10
Total 22797 20354
Delivery Equipment
Delivery Van 168,000 150000 8
Pre- Operating
Annual Statement of Financial Position
Depreciation
Assets
5714 Current Asset
540 Cash 917,484
180 Temporary Investment 400,000
369 Total Current Asset
263 Non-Current Asset
7067 Property, Plant and Equipment 361,377
Furniture and Fixtures 55,982
268 Rent Deposit 92,000
214 Deffered Tax Credit 50,083
482 Total Non-Current Asset
Total Assets
1339
531 Liabilities and Partners' Capital
9910 Liabilities
365 Current Liabilities
501 Utilities Payable 2,063
12646 Total Current Liabilities
18750
Position Statement of Comprehensive Income
Sales
Cost of Goods Sold
Gross Profit
Expenses
1,317,484 Organization Cost
Prototype Cost
Rent Expense
Marketing Expense
Representation and Transportation Expense
Training and Development
559,443 Utilities Expense
1,876,927 Net Income (Loss) Before Tax
2,063
1,874,864
1,876,927
-
-
-
(28,915)
(2,100)
(25,000)
(5,850)
(26,208)
-35000
(2,063) (125,136)
(125,136)
Statement of Cash Flows
Operating Activities
Cash Paid for:
Organization Cost (28,915)
Prototype Cost (2,100)
Rent Expense (25,000)
Marketing Expense (5,850)
Representation and Transportation Expense (26,208)
Training and Development -35000
Net Cash Inflow (Outflow) from Operating Activities (123,073)
Investing Activities
Cash paid for:
Rent Deposit (92,000)
Production Equipment (108,529)
Store Equipment (45,236)
Office Equipment (82,978)
Production Furniture and Fixtures (4,200)
Store Furniture and Fixtures (22,797)
Office Furnitures & Fixtures (35,703)
Delivery Equipment (168,000)
Temporary Investments (400,000)
Net Cash Inflow (Outflow) from Investing Activities (959,443)
Financing Activities
Investment from Partners 2,000,000
Net Cash Inflow (Outflow) from Financing Activities 2,000,000
Partners' Capital
Agustin, Capital
Avestro Capital
Culannay, Capital
Dela Cruz, Capital
Sermona, Capital
Agustin, Drawings
Avestro Drawings
Culannay, Drawings
Dela Cruz, Drawings
Sermona, Drawings
Total Partners' Capital
Total Liabilties and Partners' Capital
Statement of Comprehensive Income
2021 2022 2,018
Sales 1,881,147
Cost of Goods Sold 1,460,229
0 0 Gross Profit 420,918
34,930 36,891 Selling and Administrative 617,845
Operating Income (196,927)
Interest Income 6,468
Net Income (Loss) Before Tax (190,459)
Income Tax (57,138)
Net Income (Loss) After Tax (133,322)
SP 1199
-0.0708724631
Investing Activities
Interest Income 6,468 8379 8302
Temporary Investment 300,000
Financing Activities
Investment from Partners
Net Cash Inflow (Outflow) from Financing Activities
10,241.31 10,671.45
8217 8311
Liquiduty Ratios
2021 2022 2018 2019 2020
32914 34930 Current Ratio #REF! #REF! #REF!
1,187,540 1,159,628 Quick Ratio
1,185,524 1,157,667 Working Capital
34,930 36,891
Acitivity Ratios
2018 2019 2020
Inventory Turnover
Total Assets Turnover
Stability Ratios
2018 2019 2020
Debt-to-Assets
Debt-to-Equity
Profibality Ratios
2021 2022 2018 2019 2020 2021
#REF! #REF! Gross Profit Margin
Net Profit Margin
ROA
ROE
2022
0
Total Fixed Cost Value Added Tax
2022
Input VAT
Production Equipment
Production Furnitures & Fixture
Office Equipment
0 Office Furnitures & Fixtures
Store Equipment
Store Furnitures & Fixtures
Delivery Equipment
Raw Materials
Production Supplies
Sanitation Supplies
Office Supplies
Rent
Total Input VAT
VAT Payable
Output VAT
Input VAT
Total VAT for the year
Tax Credit
Total VAT payable for the year
Tax Payable last year
Total Payable
Cash Paid on VAT
VAT payable
2016 2017 2018 2019 2020 2021 2022
11,628.08
450.00
8890.50
3825.32
4846.71
2442.54
18,000.00
50,083.15
50,083.15
-50,083.15
50,083.15 -50,083.15
0.00
Interest Income
Investment Interest Rate 2017 Amount 2018
Cash in Bank 0.25% 100,000 250
Time Deposit 0.75% 400,000 3,000
Mutual Funds (Bonds) 1.61% 3,218
Total Interest Income 6,468
https://www.pinoymoneytalk.com/bdo-savings-time-deposit-interest-rates/
Amount 2019 Amount 2020 Amount 2021
564,344 1,411 962,089 2405 1,421,440 3554 1,974,376
500,000 3,750 250,000 1,875 300,000 2250 450,000
200,000 3218 250,000 4,022 150,000 2,413.35 300,000
8379 8302 8217
300,000
2022
(2,249,836)
2249836
2022
4936
3375
4827
8311
SUMMARY OF UTILITIES (VAT EXCLUSIVE)
2018 2019 2020
Electricity-Las Pinas Bldg 72,483.96 75,093.39 77,946.94
Electricity-Taft Store 41,842.18 43,348.50 44,995.74
Water 4,353.21 4,509.93 4,681.31
Telecommunication 15,588.00 15,588.00 15,588.00
TOTAL (in Pesos) 134,267.36 138,539.81 143,211.98
Assumptions on Electricity:
Maximum hours (9) per day include: 8 working hours + 1 hr meal time
Monthly usage is multiplied to 20 working days per month
For store, monthly usage is multiplied to 24 working days per month
Used Meralco AppCal _ My Appliance Calculator in calculating estimated cos
Monthly usage is multiplied to 20 working days per month
For store, monthly usage is multiplied to 24 working days per month
Used Meralco AppCal _ My Appliance Calculator in calculating estimated cos
centage: 60-10-30)
ELECTRICITY CONSUMPTION
Hours of Usage Watts/day Kilowatts/day Monthly Usage Monthly Cost (in ₱)
8 12,800 12.80 281.60 2,014.47
2 4,000 4.00 88.00 839.36
9 288 0.29 6.34 60.43
9 630 0.63 13.86 132.20
9 11,340 11.34 249.48 1,699.85
9 270 0.27 5.94 56.66
6 273 0.27 6.01 57.26
1 35 0.04 0.77 7.34
8 1,560 1.56 34.32 436.48
9 5,760 5.76 126.72 1,208.68
1 1,200 1.20 26.40 251.81
0.5 3 0.00 0.07 0.63
71.5 38,159 38.16 839.50 6,765.17
ELECTRICITY CONSUMPTION
Hours of Usage Watts/day Kilowatts/day Monthly Usage Monthly Cost (in ₱)
9 4500 4.5 108 1313
9 11340 11.34 272.16 1998.85
1 400 0.4 9.6 125.05
8 960 0.96 23.04 241.74
9 900 0.9 21.6 226.63
36 18100 18.1 434.4 3,905.27
MC gas toll
month year month year month
SELLING 200 2400 1600 19200 192
ADMIN 600 7200 4800 57600 1152
PRODUCTION 50 600 400 4800 48
10200 81600
Assumption
second hand car cost 150,0
depreciated for 5 years
Maintenace cost is 10200
3rd 4th
gas toll mc gas toll mc
2000 24 250 2000 24 250
Assumption
second hand car cost 150,000
depreciated for 5 years
Maintenace cost is 10200
Production
2017 working days per day per month
July 21 0 0
August 21 0 0
September 21 0 0
October 21 8 168
November 20 8 160
December 18 8 144
Total 122 472
2018 2
January 22 3 66
February 19 8 152
March 20 8 160
April 20 8 160
May 22 8 176
June 20 8 160
July 22 8 176
August 21 8 168
September 19 8 152
October 23 8 184
November 20 8 160
December 19 8 152
Total 247 8 1866 156
0.6666666667
2019 2
January 22 8 176
February 19 8 152
March 21 8 168
April 19 8 152
May 22 8 176
June 19 8 152
July 23 8 184
August 21 8 168
September 21 8 168
October 23 8 184
November 20 8 160
December 19 8 152
Totak 249 1992 166
2020 2
January 22 8 176
February 20 8 160
March 22 8 176
April 20 8 160
May 19 8 152
June 21 8 168
July 23 8 184
August 19 8 152
September 22 8 176
October 22 8 176
November 20 8 160
December 19 8 152
249 8 1992 166
2021 2
January 20 8 160
February 19 8 152
March 23 8 184
April 19 8 152
May 21 8 168
June 22 8 176
July 22 8 176
August 21 8 168
September 22 8 176
October 21 8 168
November 20 8 160
December 20 8 160
total 250 8 2000 167
2022 3
January 21 12 252
February 19 12 228
March 22 12 264
April 19 12 228
May 22 12 264
June 22 12 264
July 21 12 252
August 22 12 264
September 22 12 264
October 21 12 252
November 20 12 240
December 20 12 240
total 251 3012 251
11334
16989666
3397933.2
2338
Sales
2018 2019 2020 2021
2628 3069 3921 4799
8577278
2021 2022
5850 7850
1522087.2 2000 1528200 3012 2301469.2
7850 10862
Salaries and Benefits
Employer's Contribution
Assumptions on Salary:
Store Attendant
₱ 512 salary per day
24 x working days/month
₱ 12288
Distribution Staff
₱ 512 salary per day
20 x working days/month
₱ 10240
Production Staff
₱ 475 salary per day
20 x working days/month
₱ 9500
11211.7
11211.7
10422.3
10422.3
10422.3
10422.3
10422.3
52111.5
Gross Monthly Salary Monthly Employee Benefit Share Net Taxable Income
(in Pesos) PhilHealth HDMF SSS (in Pesos)
12288 150 100 454.2 11583.8
10240 125 100 363.3 9651.7
10240 125 100 363.3 9651.7
10240 125 100 363.3 9651.7
10240 125 100 363.3 9651.7
10240 125 100 363.3 9651.7
10240 125 100 363.3 9651.7
10240 125 100 363.3 9651.7
83968 1025 800 2997.3 79145.7
Withholding Tax Monthly Salary and Benefits Borne by Employer
(in Pesos)
1025.09 10558.71
656.035 8995.665
656.035 8995.665
656.035 8995.665
656.035 8995.665
656.035 8995.665
656.035 8995.665
656.035 8995.665
5617.335 73528.365
Raw Materials- Leatherette
Name of Supplier
Leather World
Metal Rings
Name of Supplier Location
Divisoria Market Divisoria, Metro Manila
Divisoria Market Divisoria, Metro Manila
String
Name of Supplier Location
Divisoria Market Divisoria, Metro Manila
Divisoria Market Divisoria, Metro Manila
Metal Buckles 2
Name of Supplier Taytay Tiangge
Location Taytay, Rizal
Prices P20, (MOQ 1000 pcs)
Metal ring
Divisoria Market Tote Bag
Taytay Tiangge
Taytay, Rizal
245.5357142857
275
Divisoria Market
Divisoria, Metro Manila
245.5357142857
275
168 Mall
Divisoria, Metro Manila
5.3571428571 metal ring 6
6
8.9285714286
Prices
26 23.21429
28 25
Prices
4 3.571429
4 3.571429
Prices yard
1.5 1.339286
2 1.785714
Divisoria Market
Divisoria, Metro Manila
P250/yard
w/hood 4.11/18
Taytay Tiangge
Taytay, Rizal
P220/yard
Divisoria Market
Divisoria, Metro Manila
P240/yard
168 Mall
Divisoria, Metro Manila
P30 (MOQ 500 pcs)
Prices
P26/yard
P28/yard
Total
Purchase Price (wholesale Purchase
of 50) Silkscreen Price
10 10 20
11 10 21
20.5
Particulars Description
18750
Size Chart
Men's Size
XS S M L
Size
INCHES CM INCHES CM INCHES CM INCHES
NECK 14-14.5 35.5-37 15-15.5 38-39.5 16-16.5 40.5-42 17-17.5
CHEST 32-35 81-89 35-38 89-96.5 38-41 96.5-104 41-44
SLEEVE LENGTH 32 81 33 84 34 86.6 35
WAIST 26-29 66-73.5 29-32 73.5-81 32-35 81-89 35-38
HIPS 32-34 81-86 35-37 89-94 38-40 96.5-101.5 41-43
Women's Size
XS S M L
Size
INCHES CM INCHES CM INCHES CM INCHES
BUST 32-33 81-84 34-35 86-69 36-37.5 91-95.5 39-40.5
WAIST 25.5-26.5 64.5-67.5 27.5-28.5 70-72.5 29.5-30.5 75-77.5 32-33.5
HIPS 34.5-35.5 87.5-90 36.5-37.5 92.5-95.5 38.5-40 97.5-101.5 41.5-43
How to Measure
1. NECK: Measure at the base of the thickest part of your neck
2. CHEST/BUST: Measure at the fullest part of the chest under the armpits and over the shoulder blades, keeping the
3. WAIST: Measure around th natural waistline, allowing the tape to sit comfortably
4. SLEEVES: Start at the center back of your neck and measure across the shoulder and down to the wrist. Round up
5. HIPS: Masure around the fullest part of your hips.
L XL XXL
CM INCHES CM INCHES CM
43-44.5 18-18.5 45.5-47 19-19.5 48-49.5
106.4-114 46-49 117-124.5 50-53 127-134.5
89 36 91.5 37 94
91.5-99 40-43 101.5-109 44-47 112-119.2
104-109 44-46 112-117 48-50 122-127
L XL
CM INCHES CM
99-103 42-44.5 106.5-113
81-85 35.5-37.5 90-95.5
105.5-109.5 45-47 114-119.5
er the shoulder blades, keeping the tape measure firm and level