Ricky.
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Ricky. as PDF for free.
More details
- Words: 1,778
- Pages: 16
Pinoy Bicho Income Statement (Year 1) (As of Period Ending 12-31-2010)
Sales Less: Cost of Sales Gross Profit Margin Less :Operating Expenses Rental Permit and Licenses Salaries Tools and Implements Promotional and Advertising Transportation In Depreciation Utilities Supplies Total Operating Expense Net Profit Before Tax
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sept
Oct
Nov
Dec
Total
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P60,321. 00 24,297.0 0 36,024.0 0
P60,321. 00 24,297.0 0 36,024.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P60,321. 00 24,297.0 0 36,024.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P904,725. 00 364,455.0 0 540,270.0 0
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
78,000.00
405. 83 16,640.0 0 49.72
405.83
405.83
405.83
405.83
405.83
405.83
405.83
405.83
405.83
405.83
405.83
4,870.00
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
199,680.0 0 596.67
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
6,000.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
16,848.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
2,520.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
7,800.00
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
152,763.0 0 469,077.6 0
8,932.20
8,932.20
(3,065.8 0)
(3,065.8 0)
8,932.20
8,932.20
8,932.20
8,932.20
8,932.20
(3,065.8 0)
8,932.20
8,932.20
71,192.40
47
Pinoy Bicho Income Statement (Year 2) (As of Period Ending 12-31-2011)
Jan – Mar Sales Less: Cost of Sales Gross Profit Margin Less Operating Expenses Rental Permit and Licenses Salaries Tools and Implements Transportation In Promotional and Advertising Depreciation Utilities Supplies Total Operating Expense Net Profit B4 Tax
Apr – Jun
Jul – Sept
Oct – Dec
Total
253,316.70 102,047.40 151,269.30
211,113.00 85,039.50 126,073.50
253,316.70 102,047.40 151,269.30
232,214.85 93,543.45 138,671.40
949,961.25 382,677.75 567,283.50
21,900.00 1,090.00 49,920.00 4,422.60 1,500.00
21,900.00 1,090.00 49,920.00 4,422.60 1,500.00
21,900.00 1,090.00 49,920.00 4,422.60 1,500.00
21,900.00 1,090.00 49,920.00 4,422.60 1,500.00
87,600.00 4,360.00 199,680.00 17,690.40 6,000.00
630.00 1,950.00 40,100.28 121,510.88
630.00 1,950.00 40,100.28 121,510.88
630.00 1,950.00 40,100.28 121,510.88
630.00 1,950.00 40,100.28 121,510.88
2,520.00 7,800.00 160,401.12 486,043.52
29,758.42
4,562.62
29,758.42
17,160.52
81,239.98
48
Pinoy Bicho Income Statement (Year 3) (As of Period Ending 12-31-2012)
Jan – Mar Sales Less: Cost of Sales Gross Profit Margin Less Operating Expenses Rental Permit and Licenses Salaries Tools and Implements Transportation In Promotional and Advertising Depreciation Utilities Supplies Total Operating Expense Net Profit Before Tax
Apr – Jun
Jul – Sept
Oct – Dec
Total
265,982.55 107,149.77 158,832.78
221,668.65 89,291.47 132,377.18
265,982.55 107,149.77 158,832.78
243,825.60 98,220.62 145,604.98
997,459.35 401,811.63 595,647.72
23,250.00 1,090.00 49,920.00 4,643.73 1,500.00
23,250.00 1,090.00 49,920.00 4,643.73 1,500.00
23,250.00 1,090.00 49,920.00 4,643.73 1,500.00
23,250.00 1,090.00 49,920.00 4,643.73 1,500.00
93,000.00 4,360.00 199,680.00 18,574.92 6,000.00
630.00 1,950.00 42,105.30 125,089.03
630.00 1,950.00 42,105.30 125,089.03
630.00 1,950.00 42,105.30 125,089.03
630.00 1,950.00 42,105.30 125,089.03
2,520.00 7,800.00 168,421.20 500,356.12
33,743.75
7,288.15
33,743.75
20,515.95
95,291.60
49
Pinoy Bicho Income Statement 3 Years Projection (3 Years Summary) 2010
2011
2012
P904,725.00
949,961.25
997,459.35
364,455.00 540,270.00
382,677.75 567,283.50
401,811.63 595,647.72
78,000.00 4,870.00 199,680.00 596.67 6,000.00 16,848.00 2,520.00 7,800.00 152,763.00 469,077.60
87,600.00 4,360.00 199,680.00 6,000.00 17,670.40 2,520.00 7,800.00 160,401.12 486,043.52
93,000.00 4,360.00 199,680.00 6,000.00 18,574.92 2,520.00 7,800.00 168,421.20 500,356.12
Net Income Before Tax Less: Provision For Income Tax (30%)
71,192.40 21,357.72
81,239.98 24,371.99
95,291.60 28,587.48
Net Income After Tax
49,834.68
56,867.99
66,704.12
Sales Less: Cost of Sales Gross Profit Margin Less: Operating Expenses Rental Permit and Licenses Salaries Tools and Implements Promotional and Advertising Transportation In Depreciation Utilities Supplies Total Operating Expense
50
Pinoy Bicho Cash Flow (Year 1) (For the Year Ended 12-31-2010) Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sept
Oct
Nov
Dec
Cash Inflow
51
Cash Sales
80,418.0 0 -
80,418.0 0 -
80,418.0 0 -
60,321.0 0 -
60,321.0 0 -
80,418.0 0 -
80,418.0 0 -
80,418.0 0
80,418.0 0
80,418.0 0
80,418.0 0
60,321.0 0
60,321.0 0
80,418.0 0
80,418.0 0
80,418.0 0
31,136.5 0 39,089.8 0 28,000.0 0 1,350.75
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
25,548.5 0 39,089.8 0 -
25,548.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
25,548.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
Total
100,802. 19
72,802.1 9
72,802.1 9
67,214.1 9
67,214.1 9
72,802.1 9
72,802.1 9
72,802.1 9
72,802.1 9
67,214.1 9
72,802.1 9
72,802.1 9
Net Cash Flow (outflow) Cash Beginning Balance Ending Cash Balance
(20,384. 19) 120,000. 00 99,615.8 1
7,615.81
7,615.81
7,615.81
7,615.81
7,615.81
7,615.81
101,061. 05 108,676. 86
108,676. 86 116,292. 67
116,292. 67 123,908. 48
123,908. 48 131,524. 29
(6,893.19 ) 131,524. 29 124,631. 10
7,615.81
107,231. 62 114,847. 43
(6,893.1 9) 107,954. 24 101,061. 05
7,615.81
99,615.8 1 107,231. 62
(6,893.1 9) 114,847. 43 107,954. 24
124,631. 10 132,246. 91
132,246. 91 139,862. 72
Other Cash Receipts Total
80,418.0 0 -
60,321.0 0 -
80,418.0 0
60,321.0 0
80,418.0 0 -
80,418.0 0
80,418.0 0
80,418.0 0
-
Cash Output Cash Purchases Operating Expenses Acquisition Of Fixed Assets Remittance of Income Tax Remittance of Vat
Pinoy Bicho Cash Flow Year 2 (For the Year Ended 12-31-2011)
52
Jan- Mar
Apr- Jun
Jul- Sept
Oct- Dec
Cash Inflow Cash Sales Other Cash Receipts Total
253,316.70 253,316.70
211,113.00 211,113.00
253,316.70 253,316.70
232,214.85 232,214.85
Cash Output Cash Purchases Operating Expenses Acquisition Of Fixed Assets Remittance of Income Tax Remittance of Vat Total
98,079.99 121,510.88 4,052.25 4,825.73 228,468.85
86,345.19 121,510.88 4,052.25 4,825.73 216,734.05
98,079.99 121,510.88 4,052.25 4,825.73 228,468.85
92,212.59 121,510.88
Net Cash Flow (outflow) Cash Beginning Balance
24,847.85 139,862.72
(5,621.05) 164,710.57
24,847.85 159,089.52
9,613.40 183,937.37
4,052.25 4,825.73 222,601.45
Pinoy Bicho Cash Flow Year 3 (For the Year Ended 12-31-2012) Jan- Mar
Apr- Jun
Jul- Sept
Oct- Dec 53
Cash Inflow Cash Sales Other Cash Receipts Total
265,982.55 265,982.55
221,668.65 221,668.65
265,982.55 265,982.55
243,825.60 243,825.60
Cash Output Cash Purchases Operating Expenses Acquisition Of Fixed Assets Remittance of Income Tax Remittance of Vat Total
102,984.00 125,089.03 4,052.25 5,320.79 237,446.07
90,662.46 125,089.03 4,052.25 5,320.79 225,124.53
102,984.00 125,089.03 4,052.25 5,320.79 237,446.07
96,823.23 125,089.03
Net Cash Flow (outflow) Cash Beginning Balance Ending Cash Balance
28,536.48 193,550.77 222,087.25
(3,455.88) 222,087.25 218,631.37
28,536.48 218,631.37 247,167.85
12,540.30 247,167.85 259,708.15
4,052.25 5,320.79 231,285.30
Projected Cash Flow Summary 2010 Cash Inflow Cash Sales Other Cash Receipts Total
904,725 904,725
2011 949,961.25 949,961.25
2012 997,459.35 997,459.35 54
Cash Output Cash Purchases Operating Expenses Acquisition Of Fixed Assets Remittance of Income Tax Remittance of Vat Total
356,874.00 469,077.60 28,000.00 16,209.00 14,701.68 884,862.28
374,717.76 486,043.52 16,209.00 19,302.93 896,273.21
393,453.69 500,356.12 16,209.00 21,283.16 931,301.97
Net Cash Flow (outflow) Cash Beginning Balance Ending Cash Balance
19,862.72 120,000.00 139,862.72
53,688.04 139,862.72 193,550.77
66,157.38 193,550.77 259,708.15
Balance Sheet
55
Assets Cash Inventory Total Current Assets
Fixed Assets Less: Accumulated Depreciation Net Fixed Assets
2010
2011
2012
P 139,862.72
P 193,550.77
P 259,708.15
-
-
-
139,862.72
193,550.77
259,708.15
28,000.00
28,000.00
28,000.00
2,520.00
5,040.00
7,560.00
25,520.00
22,680.00
20,160.00
Financial Ratio Analysis Total Assets
165,382.72
216,230.77
279,868.15
Accrued Salaries Expense
16,640.00
17,472.00
18,345.60
Total Liabilities
16,640.00
17,472.00
18,345.60
30,000.00
34,693.45
47,018.30
9,966.94
11,337.60
13,340.82
30,000.00
34,693.45
47,018.30
9,966.94
11,337.60
13,340.82
30,000.00
34,693.45
47,018.30
9,966.94
11,337.60
13,340.82
30,000.00
34,693.45
47,018.30
Add:Share in Net Income
9,966.94
11,337.60
13,340.82
Add: Net Income for expansion
9,966.94
11,337.60
13,340.82
186,476.68
212,281.79
271,417.32
5,273.49
0
0
0
987.25
2,112.71
5,273.49
0
0
0
987.25
2,112.71
5,273.49
0
0
0
987.25
2,112.71
5,273.49
0
0
Liabilities and Partners Equity
Owners Equity Dumalay, Capital Add:Share in Net Income Fernando, Capital Add:Share in Net Income Suacillo, Capital Add:Share in Net Income Tumpalan, Capital
Total Partner Equity
Less: Dumalay, Withdrawal Additional Investment Dumalay Fernando, Withdrawal Additional Investment Fernado Suacillo, Withdrawal Additional Investment Suacillo Tumpalan, Withdrawal
56
Liquidity Ratio Analysis Current ratio = current assets / current liabilities Year
current assets
current liabilities
Current ratio
2010
139,862.72
16,640.00
8.41
2011
193,550.77
17,472.00
11.08
2012
259,708.15
18,345.60
14.16
Networking = capital current asset – current liabilities Year
capital current asset
current liabilities
Networking
2010
139,862.72
16,640.00
8.41
2011
193,550.77
17,472.00
11.08
2012
259,708.15
18,345.60
14.16
Profitability Ratio Analysis Gross profit margin = operating profit / net sales 57
Year
operating profit
net sales
Gross profit margin
2010
71,192.40
904,725.00
0.08
2011
81,239.98
949,961.25
0.09
2012
95,291.60
997,459.35
0.10
Net profit margin = net profit after tax / net sales Year
net profit after tax
net sales
Net profit margin
2010
49,834.68
904,725.00
0.06
2011
56,867.99
949,961.25
0.06
2012
66,704.12
997,459.35
0.07
Operating profit margin = operating profit / net sales Year
operating profit
net sales
Operating profit margin
58
2010
71,192.40
904,725.00
0.08
2011
81,239.98
949,961.25
0.09
2012
95,291.60
997,459.35
0.10
Return on investment = net profit after tax / total sales Year
net profit after tax
total sales
Return on investment
2010
49,834.68
904,725.00
0.06
2011
56,867.99
949,961.25
0.06
2012
66,704.12
997,459.35
0.07
Return on equity = net profit after tax / equity Year
net profit after tax
equity
Return on equity 59
2010
49,834.68
148,740.32
0.33
2011
56,867.99
199,410.80
0.29
2012
66,704.12
246,326.46
0.27
Activity Ratio Analysis Inventory turnover = cost of goods sold / inventory Year
cost of goods sold
inventory
Inventory turnover
2010
364,455.00
364,455.00
1.00
2011
382,677.75
382,677.75
1.00
2012
401,811.63
401,811.63
1.00
Average age of inventory = 360 / inventory turnover Year
360
inventory turnover
Average age of inventory 60
2010
360
1.00
360
2011
360
1.00
360
2012
360
1.00
360
Fixed asset turn over= net profit after tax / net fixed assets Year
net profit after tax
net fixed assets
Fixed asset turn over
2010
49,834.68
25,520.00
1.95
2011
56,867.99
22,680.00
2.51
2012
66,704.12
20,160.00
3.31
Total asset turn over = net profit after tax / total assets Year
net profit after tax
total assets
Total asset turn over
61
2010
49,834.68
165,382.72
0.30
2011
56,867.99
216,230.77
0.26
2012
66,704.12
279,868.00
0.24
Debt Ratio Analysis Debt Ratio = Total liabilities / total assets Year
Total liabilities
total assets
Debt Ratio
2010
16,640.00
165,382.72
0.10
2011
17,472.00
216,230.77
0.08
2012
18,345.60
279,868.00
0.07
62
Sales Less: Cost of Sales Gross Profit Margin Less :Operating Expenses Rental Permit and Licenses Salaries Tools and Implements Promotional and Advertising Transportation In Depreciation Utilities Supplies Total Operating Expense Net Profit Before Tax
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sept
Oct
Nov
Dec
Total
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P60,321. 00 24,297.0 0 36,024.0 0
P60,321. 00 24,297.0 0 36,024.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P60,321. 00 24,297.0 0 36,024.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P80,418. 00 32,396.0 0 48,022.0 0
P904,725. 00 364,455.0 0 540,270.0 0
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
6,500.00
78,000.00
405. 83 16,640.0 0 49.72
405.83
405.83
405.83
405.83
405.83
405.83
405.83
405.83
405.83
405.83
405.83
4,870.00
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
16,640.0 0 49.72
199,680.0 0 596.67
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
6,000.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
1,404.00
16,848.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
210.00
2,520.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
650.00
7,800.00
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
12,730.2 5 39,089.8 0
152,763.0 0 469,077.6 0
8,932.20
8,932.20
(3,065.8 0)
(3,065.8 0)
8,932.20
8,932.20
8,932.20
8,932.20
8,932.20
(3,065.8 0)
8,932.20
8,932.20
71,192.40
47
Pinoy Bicho Income Statement (Year 2) (As of Period Ending 12-31-2011)
Jan – Mar Sales Less: Cost of Sales Gross Profit Margin Less Operating Expenses Rental Permit and Licenses Salaries Tools and Implements Transportation In Promotional and Advertising Depreciation Utilities Supplies Total Operating Expense Net Profit B4 Tax
Apr – Jun
Jul – Sept
Oct – Dec
Total
253,316.70 102,047.40 151,269.30
211,113.00 85,039.50 126,073.50
253,316.70 102,047.40 151,269.30
232,214.85 93,543.45 138,671.40
949,961.25 382,677.75 567,283.50
21,900.00 1,090.00 49,920.00 4,422.60 1,500.00
21,900.00 1,090.00 49,920.00 4,422.60 1,500.00
21,900.00 1,090.00 49,920.00 4,422.60 1,500.00
21,900.00 1,090.00 49,920.00 4,422.60 1,500.00
87,600.00 4,360.00 199,680.00 17,690.40 6,000.00
630.00 1,950.00 40,100.28 121,510.88
630.00 1,950.00 40,100.28 121,510.88
630.00 1,950.00 40,100.28 121,510.88
630.00 1,950.00 40,100.28 121,510.88
2,520.00 7,800.00 160,401.12 486,043.52
29,758.42
4,562.62
29,758.42
17,160.52
81,239.98
48
Pinoy Bicho Income Statement (Year 3) (As of Period Ending 12-31-2012)
Jan – Mar Sales Less: Cost of Sales Gross Profit Margin Less Operating Expenses Rental Permit and Licenses Salaries Tools and Implements Transportation In Promotional and Advertising Depreciation Utilities Supplies Total Operating Expense Net Profit Before Tax
Apr – Jun
Jul – Sept
Oct – Dec
Total
265,982.55 107,149.77 158,832.78
221,668.65 89,291.47 132,377.18
265,982.55 107,149.77 158,832.78
243,825.60 98,220.62 145,604.98
997,459.35 401,811.63 595,647.72
23,250.00 1,090.00 49,920.00 4,643.73 1,500.00
23,250.00 1,090.00 49,920.00 4,643.73 1,500.00
23,250.00 1,090.00 49,920.00 4,643.73 1,500.00
23,250.00 1,090.00 49,920.00 4,643.73 1,500.00
93,000.00 4,360.00 199,680.00 18,574.92 6,000.00
630.00 1,950.00 42,105.30 125,089.03
630.00 1,950.00 42,105.30 125,089.03
630.00 1,950.00 42,105.30 125,089.03
630.00 1,950.00 42,105.30 125,089.03
2,520.00 7,800.00 168,421.20 500,356.12
33,743.75
7,288.15
33,743.75
20,515.95
95,291.60
49
Pinoy Bicho Income Statement 3 Years Projection (3 Years Summary) 2010
2011
2012
P904,725.00
949,961.25
997,459.35
364,455.00 540,270.00
382,677.75 567,283.50
401,811.63 595,647.72
78,000.00 4,870.00 199,680.00 596.67 6,000.00 16,848.00 2,520.00 7,800.00 152,763.00 469,077.60
87,600.00 4,360.00 199,680.00 6,000.00 17,670.40 2,520.00 7,800.00 160,401.12 486,043.52
93,000.00 4,360.00 199,680.00 6,000.00 18,574.92 2,520.00 7,800.00 168,421.20 500,356.12
Net Income Before Tax Less: Provision For Income Tax (30%)
71,192.40 21,357.72
81,239.98 24,371.99
95,291.60 28,587.48
Net Income After Tax
49,834.68
56,867.99
66,704.12
Sales Less: Cost of Sales Gross Profit Margin Less: Operating Expenses Rental Permit and Licenses Salaries Tools and Implements Promotional and Advertising Transportation In Depreciation Utilities Supplies Total Operating Expense
50
Pinoy Bicho Cash Flow (Year 1) (For the Year Ended 12-31-2010) Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sept
Oct
Nov
Dec
Cash Inflow
51
Cash Sales
80,418.0 0 -
80,418.0 0 -
80,418.0 0 -
60,321.0 0 -
60,321.0 0 -
80,418.0 0 -
80,418.0 0 -
80,418.0 0
80,418.0 0
80,418.0 0
80,418.0 0
60,321.0 0
60,321.0 0
80,418.0 0
80,418.0 0
80,418.0 0
31,136.5 0 39,089.8 0 28,000.0 0 1,350.75
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
25,548.5 0 39,089.8 0 -
25,548.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
25,548.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
31,136.5 0 39,089.8 0 -
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,350.75
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
1,225.14
Total
100,802. 19
72,802.1 9
72,802.1 9
67,214.1 9
67,214.1 9
72,802.1 9
72,802.1 9
72,802.1 9
72,802.1 9
67,214.1 9
72,802.1 9
72,802.1 9
Net Cash Flow (outflow) Cash Beginning Balance Ending Cash Balance
(20,384. 19) 120,000. 00 99,615.8 1
7,615.81
7,615.81
7,615.81
7,615.81
7,615.81
7,615.81
101,061. 05 108,676. 86
108,676. 86 116,292. 67
116,292. 67 123,908. 48
123,908. 48 131,524. 29
(6,893.19 ) 131,524. 29 124,631. 10
7,615.81
107,231. 62 114,847. 43
(6,893.1 9) 107,954. 24 101,061. 05
7,615.81
99,615.8 1 107,231. 62
(6,893.1 9) 114,847. 43 107,954. 24
124,631. 10 132,246. 91
132,246. 91 139,862. 72
Other Cash Receipts Total
80,418.0 0 -
60,321.0 0 -
80,418.0 0
60,321.0 0
80,418.0 0 -
80,418.0 0
80,418.0 0
80,418.0 0
-
Cash Output Cash Purchases Operating Expenses Acquisition Of Fixed Assets Remittance of Income Tax Remittance of Vat
Pinoy Bicho Cash Flow Year 2 (For the Year Ended 12-31-2011)
52
Jan- Mar
Apr- Jun
Jul- Sept
Oct- Dec
Cash Inflow Cash Sales Other Cash Receipts Total
253,316.70 253,316.70
211,113.00 211,113.00
253,316.70 253,316.70
232,214.85 232,214.85
Cash Output Cash Purchases Operating Expenses Acquisition Of Fixed Assets Remittance of Income Tax Remittance of Vat Total
98,079.99 121,510.88 4,052.25 4,825.73 228,468.85
86,345.19 121,510.88 4,052.25 4,825.73 216,734.05
98,079.99 121,510.88 4,052.25 4,825.73 228,468.85
92,212.59 121,510.88
Net Cash Flow (outflow) Cash Beginning Balance
24,847.85 139,862.72
(5,621.05) 164,710.57
24,847.85 159,089.52
9,613.40 183,937.37
4,052.25 4,825.73 222,601.45
Pinoy Bicho Cash Flow Year 3 (For the Year Ended 12-31-2012) Jan- Mar
Apr- Jun
Jul- Sept
Oct- Dec 53
Cash Inflow Cash Sales Other Cash Receipts Total
265,982.55 265,982.55
221,668.65 221,668.65
265,982.55 265,982.55
243,825.60 243,825.60
Cash Output Cash Purchases Operating Expenses Acquisition Of Fixed Assets Remittance of Income Tax Remittance of Vat Total
102,984.00 125,089.03 4,052.25 5,320.79 237,446.07
90,662.46 125,089.03 4,052.25 5,320.79 225,124.53
102,984.00 125,089.03 4,052.25 5,320.79 237,446.07
96,823.23 125,089.03
Net Cash Flow (outflow) Cash Beginning Balance Ending Cash Balance
28,536.48 193,550.77 222,087.25
(3,455.88) 222,087.25 218,631.37
28,536.48 218,631.37 247,167.85
12,540.30 247,167.85 259,708.15
4,052.25 5,320.79 231,285.30
Projected Cash Flow Summary 2010 Cash Inflow Cash Sales Other Cash Receipts Total
904,725 904,725
2011 949,961.25 949,961.25
2012 997,459.35 997,459.35 54
Cash Output Cash Purchases Operating Expenses Acquisition Of Fixed Assets Remittance of Income Tax Remittance of Vat Total
356,874.00 469,077.60 28,000.00 16,209.00 14,701.68 884,862.28
374,717.76 486,043.52 16,209.00 19,302.93 896,273.21
393,453.69 500,356.12 16,209.00 21,283.16 931,301.97
Net Cash Flow (outflow) Cash Beginning Balance Ending Cash Balance
19,862.72 120,000.00 139,862.72
53,688.04 139,862.72 193,550.77
66,157.38 193,550.77 259,708.15
Balance Sheet
55
Assets Cash Inventory Total Current Assets
Fixed Assets Less: Accumulated Depreciation Net Fixed Assets
2010
2011
2012
P 139,862.72
P 193,550.77
P 259,708.15
-
-
-
139,862.72
193,550.77
259,708.15
28,000.00
28,000.00
28,000.00
2,520.00
5,040.00
7,560.00
25,520.00
22,680.00
20,160.00
Financial Ratio Analysis Total Assets
165,382.72
216,230.77
279,868.15
Accrued Salaries Expense
16,640.00
17,472.00
18,345.60
Total Liabilities
16,640.00
17,472.00
18,345.60
30,000.00
34,693.45
47,018.30
9,966.94
11,337.60
13,340.82
30,000.00
34,693.45
47,018.30
9,966.94
11,337.60
13,340.82
30,000.00
34,693.45
47,018.30
9,966.94
11,337.60
13,340.82
30,000.00
34,693.45
47,018.30
Add:Share in Net Income
9,966.94
11,337.60
13,340.82
Add: Net Income for expansion
9,966.94
11,337.60
13,340.82
186,476.68
212,281.79
271,417.32
5,273.49
0
0
0
987.25
2,112.71
5,273.49
0
0
0
987.25
2,112.71
5,273.49
0
0
0
987.25
2,112.71
5,273.49
0
0
Liabilities and Partners Equity
Owners Equity Dumalay, Capital Add:Share in Net Income Fernando, Capital Add:Share in Net Income Suacillo, Capital Add:Share in Net Income Tumpalan, Capital
Total Partner Equity
Less: Dumalay, Withdrawal Additional Investment Dumalay Fernando, Withdrawal Additional Investment Fernado Suacillo, Withdrawal Additional Investment Suacillo Tumpalan, Withdrawal
56
Liquidity Ratio Analysis Current ratio = current assets / current liabilities Year
current assets
current liabilities
Current ratio
2010
139,862.72
16,640.00
8.41
2011
193,550.77
17,472.00
11.08
2012
259,708.15
18,345.60
14.16
Networking = capital current asset – current liabilities Year
capital current asset
current liabilities
Networking
2010
139,862.72
16,640.00
8.41
2011
193,550.77
17,472.00
11.08
2012
259,708.15
18,345.60
14.16
Profitability Ratio Analysis Gross profit margin = operating profit / net sales 57
Year
operating profit
net sales
Gross profit margin
2010
71,192.40
904,725.00
0.08
2011
81,239.98
949,961.25
0.09
2012
95,291.60
997,459.35
0.10
Net profit margin = net profit after tax / net sales Year
net profit after tax
net sales
Net profit margin
2010
49,834.68
904,725.00
0.06
2011
56,867.99
949,961.25
0.06
2012
66,704.12
997,459.35
0.07
Operating profit margin = operating profit / net sales Year
operating profit
net sales
Operating profit margin
58
2010
71,192.40
904,725.00
0.08
2011
81,239.98
949,961.25
0.09
2012
95,291.60
997,459.35
0.10
Return on investment = net profit after tax / total sales Year
net profit after tax
total sales
Return on investment
2010
49,834.68
904,725.00
0.06
2011
56,867.99
949,961.25
0.06
2012
66,704.12
997,459.35
0.07
Return on equity = net profit after tax / equity Year
net profit after tax
equity
Return on equity 59
2010
49,834.68
148,740.32
0.33
2011
56,867.99
199,410.80
0.29
2012
66,704.12
246,326.46
0.27
Activity Ratio Analysis Inventory turnover = cost of goods sold / inventory Year
cost of goods sold
inventory
Inventory turnover
2010
364,455.00
364,455.00
1.00
2011
382,677.75
382,677.75
1.00
2012
401,811.63
401,811.63
1.00
Average age of inventory = 360 / inventory turnover Year
360
inventory turnover
Average age of inventory 60
2010
360
1.00
360
2011
360
1.00
360
2012
360
1.00
360
Fixed asset turn over= net profit after tax / net fixed assets Year
net profit after tax
net fixed assets
Fixed asset turn over
2010
49,834.68
25,520.00
1.95
2011
56,867.99
22,680.00
2.51
2012
66,704.12
20,160.00
3.31
Total asset turn over = net profit after tax / total assets Year
net profit after tax
total assets
Total asset turn over
61
2010
49,834.68
165,382.72
0.30
2011
56,867.99
216,230.77
0.26
2012
66,704.12
279,868.00
0.24
Debt Ratio Analysis Debt Ratio = Total liabilities / total assets Year
Total liabilities
total assets
Debt Ratio
2010
16,640.00
165,382.72
0.10
2011
17,472.00
216,230.77
0.08
2012
18,345.60
279,868.00
0.07
62
Related Documents
Ricky.
June 2020 18
Ricky Refarat.docx
June 2020 28
Ricky Lopez
April 2020 28
By: Ricky
April 2020 26
Ricky Martin
May 2020 25