MONTH OF DECEMBER 2018

Dr CASH GIFT CHEQE CREDIT CARD TOTAL

VAT SALES 12% VAT VAT EXEMPT POS1 SALES

-
1 24,017.86 1,377.68 986.71
2 21,565.18 523.21 360.00
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Date Ref Num TXN code Debit Credit
Balance
53,313.44
-
-
-
-
-
-
-
-
-
-
Date Ref Num TXN code DEBIT

-
Date NAME PARTICULAR AMOUNT
 CASH EXPENSES -
-

ACCOUNTS PAYABLE - SUPPLIERS -

SSS CONTRIBUTION (1,907.50)
HDMF CONTRIBUTION (700.00)
PHIC CONTRIBUTION (825.00)
MARKETING EXPENSE -
REPAIRS -
PACKAGING EXPENSE -
SUNDRIES -
OFFICE SUPPLIES -
DINING SUPPLIES -
GASOLINE -
ADVANCES - EMPLOYEE -
CHARGES - EMPLOYEES (2,420.07)
SSS LOAN (907.72)
HDMF LOAN (688.10)
TRANSPORTATION -
PT & T -
ACCRUED - ELECTRICITY EXPENSE -
ACCRUED - RENT EXPENSE -
SALARIES AND WAGES 87,116.74
CONSULTANCY FEE 15,000.00

CASH IN BANK - AUB

94,668.35

ADJUSTING ENTRIES:
SALES 5,037.37
CHARGES - EMPLOYEES
A/P - SUPPLIER SSS CONT HDMF CONT PHIC CONT

-
-
-
-
-
-
 (1,907.50) (700.00) (825.00)

-
-
-
-
-
-

- -
- (1,907.50) (700.00) (825.00)

-
5,037.37
MARKETING REPAIRS PACKAGING EXPENSE SUNDRIES OFFICE SUPPLIES DINING SUPPLIES
- - - - - -
- - - - - -
GASOLINE ADVANCES - EMPLOYEE CHARGES - EMPLOYEES SSS LOAN

-
 (2,420.07) (907.72)

- -
- - (2,420.07) (907.72)
HDMF LOAN TRANSPORTATION PT & T ACCRUED - ELECTRICITY EXPENSE
(688.10)

- - -
(688.10) - - -
ACCRUED - RENT EXPENSE SALARIES AND WAGES CONSULTANCY FEE

-
-
-
-
-
-
-
 87,116.74 15,000.00 94,668.35
-
-
-
-
-
-
-
-

- - - - -
- 87,116.74 15,000.00 - 94,668.35
Date NAME PARTICULAR AMOUNT
 -

ACCOUNTS PAYABLE - SUPPLIERS -

EMPLOYEE BENEFITS -
MARKETING EXPENSE -
REPAIRS -
PACKAGING EXPENSE -
SUNDRIES -
OFFICE SUPPLIES -
DINING SUPPLIES -
GASOLINE -
ADVANCES - EMPLOYEE -
TRANSPORTATION -
PT & T -
ACCRUED - ELECTRICITY EXPENSE -
ACCRUED - RENT EXPENSE -
SALARIES AND WAGES -
CONSULTANCY FEE -

CASH IN BANK - AUB

-
CASH - SUPPLIER EMPLOYEE BENEFITS MARKETING REPAIRS
- - - -
-

-
PACKAGING EXPENSE SUNDRIES OFFICE SUPPLIES DINING SUPPLIES GASOLINE
 -

- - - - -
ADVANCES - EMPLOYEE TRANSPORTATION PT & T ACCRUED - ELECTRICITY EXPENSE
- - - -
ACCRUED - RENT EXPENSE SALARIES AND WAGES CONSULTANCY FEE PERMITS AND LICENSES
- - -
PREPAID INSURANCE
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
SUPPLIER JANUARY MAY JUNE JULY AUGUST SEPTEMBER
PTEMBER
TOTAL

-
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
-
-
-
-
-
-
-
OPPEN & JAMORA ENTERPRISES, INC.
WORKSHEET BS (0.03)
May 2015
0.00 (0.02)

Beginning Balance Transactions

Dr Cr Dr

Petty Cash 15,000.00

Cahiers' Funds 20,000.00

Cash on Hand 127,589.77 4,235,336.93

Cash in Bank EPFS

Cash in Bank-AUB
(262,367.03) 4,320,058.90
INVENTORY - -
182,231.13
Accounts Receivable- VISA/MAST -
-
ADVANCES TO EMPLOYEES -
865,146.56
-
200,000.00 -
-
160,284.63
-
145,651.55 884,514.49
-
84,039.26 11,742.63
-
792.00
-
6,060.60
-
284,343.99 31,837.50
- (48.97)
171,396.85
-
6,247,131.55 680.00
-
161,194.41 2,720.00
-
130,412.58
-
-
1,011.60 -
-
500,000.00
-
 17,676.00 109,248.56
- -
-
-
5,800.00 29,300.00
-
161,926.06 4,482.62
-
-
PREPAID EXPENSES 103,417.19 -
-
204,957.13 1,500.00
-
-
-
UNUSED SUPPLIES 137,593.74
-
-
-
RESTAURANT IMPROVEMENT 3,890,830.25
-
ACCU DEPN - 594,432.40
-
KITCHEN WARES & GLASSWARES 893,988.36
-
ACCU DEPN - 893,988.36
-
FURNITURES & FIXTURES 1,495,681.79
-
ACCU DEPN - 1,495,681.79
- -
KITCHEN EQUIPMENT 2,388,582.52 - -
- -
ACCU DEPN - 2,388,582.52
- -
OFFICE EQUIPMENT 1,783,772.56 -
- -
ACCU DEP - 1,779,109.23
-
TRANSPORTATION EQUIPMENT 740,163.20 -
- -
ACCU DEP - 740,163.20
-
OTHER EQUIPMENT 85,650.13
-
ACCU DEP - 85,650.13
-
41,666.67
-
5,700.00

1,347,633.30
SSS LOAN 5,310.23 -

HMDF LOAN 47,436.71 -

WTAX PAYABLE 14,643.36 46,657.87

109,762.07

SSS/HDMF/PHIC PREMIUM -

ACCRUED SSS/HMDF/PHILHEALTH 58,773.89

A/P ENA

A/P SM 921,957.01 -

A/P MFI 402,082.17 544,322.66

A/P AD CIRCLES 406,636.21 467,110.74

24,000.00

A/P VALIANT -

ACCRUED EXP 245,969.50 -

A/P SUPPLIERS - CASH - 107,075.18

A/P SUPPLIERS 3,070,722.86 2,616,037.91

A/P SUPPLIERS -CONSTRUCTION 345,640.50

A/P ADMIN -

A/P VAT 502,348.28 130,800.87

143,619.59
ADVANCES FROM OFFICERS -

ADVANCE PAYMENT FROM CUSTOMERS (12,307.52)

LOANS PAYABLE -
-
AUTHORIZED CAPITAL 2,500,000.00
-
RETAINED EARNINGS 4,968,198.96 138,797.12
-
Income 2011
Income 2012
2013

-
-
-
TSLE RESTAURANT

BEG. INVTY

PURCHASES 1,446,610.24

FREIGHT-IN/HANDLING FEES 1,182.69

SHIPMENTS TO DIVERSION

SHIPMENTS TO BACOLOD

MARKETING PROMOS

END. INVTY

TSLE BAKESHOP

Beg. Invty.

Purchases 9,397.33

Freight-In/Handling Fee

End. Invty.

Freight In

Party Amenities 2,874.00

Packaging/Paper Products -
48,860.21
Ice 21,600.00

BOH - Regular 91,343.56

BOH- Contractual 95,165.73

BOH- On Call/Practicumers -

FOH - Regular 79,827.36

FOH - Contractual 89,264.30

FOH - On Call/Practicumers -

MD Compensation 30,000.00

Management Team Cost 63,412.12

13th Month and Other Bonuses -

Employees Meal (18,907.50)

38,914.57
Retirement Expense -

Employess Benefits 4,845.70

SSS/Pag-ibig/Philhealth Contribution 19,186.10

Training, Seminars and Meetings -

Uniform Allowance -

Other Agency Charges -

Royalty

Ads & Promotional

Professional & Legal Fees -

PT & T 6,992.32

Light

Water

Trans & Travel 729.00

Office Supplies 1,514.25

Common Area Maintenance

Chilled Water

Kitchen Fuel
Kitchen & Dining Supplies 7,434.16
611.61
Advertising and Promotion 6,000.00
-
TAXES & LICENSES -

RENTAL-SM

Repairs Expense 22,228.50

-
Rep. & Entertainment -
-
Maintenance Expense 19,494.94

Security Services 16,788.20

Medicine Expense 346.25

Cleaning and Sundry Supplies 12,224.08

-
Other Rentals -

Laundry and Dry Cleaning 1,080.75

Oil and Gasoline -

Insurance -

Auto and Truck Expense -

Pest Control -

Merchants Fee 26,895.75

Mystery Shopper -

Interest loan -

Miscellaneous 632.00

Employees Charges

Depreciation

Emeals Charges

Management Fee-HO -

AMORTIZATION
OTHER CHARGES

OTHER INCOME

21,479,019.79 21,479,019.79 16,948,043.45

0.00 (0.02)
 (0.02) -

Transactions Unadjusted Trial Balance Adjustments

Cr Dr Cr Dr Cr

15,000.00

20,000.00

4,208,837.43 154,089.27

4,063,460.63 (5,768.76) 16,684.03

152,171.13 30,060.00

235,146.56
630,000.00
200,000.00

160,284.63 147,803.75 160,284.63

896,524.93 133,641.11

95,781.89

792.00

6,060.60 -

316,132.52
-
11,221.47 160,175.38

100,000.00 6,147,811.55 -
32,849.70
- 163,914.41 -
131,398.80
- 130,412.58 -

1,011.60

500,000.00 -
- 126,924.56

35,100.00

166,408.69 3,251.73

103,417.19 -

206,457.13

137,593.74 14,457.84
15,369.04
-

3,890,830.25 -

594,432.40 54,039.31

893,988.36

893,988.36

1,495,681.79

1,495,681.79 5,793.75

2,388,582.52

2,388,582.52 14,931.32

1,783,772.56

1,779,109.23 256.94

740,163.20

740,163.20

85,650.13

85,650.13

41,666.67 -

5,700.00

1,347,633.30
 - 5,310.23

- 47,436.71

(141,776.58) 34,704.46

58,773.89 -

921,957.01 975,206.31

(142,240.49) 260,139.47

(60,474.53) 178,845.89

24,000.00 -

245,969.50 363,693.11

107,075.18 -

1,585,278.11 2,039,963.06

345,640.50

504,666.48 732,594.30 143,048.22

47,382.54
-

5,334.00 (6,973.52)

2,500,000.00
 4,829,401.84
-

-
-
-
-
-
-
-
-
-

-
4,646,464.95 4,646,464.95

- 160,284.63

1,446,610.24

1,182.69 164,248.50

- -

- -

- 1,448.16

-
147,803.75
37,009.15 37,009.15

9,397.33

2,874.00

48,860.21 12,491.05 12,959.84

-
21,600.00

91,343.56

95,165.73
 -

79,827.36

89,264.30

30,000.00

63,412.12

20,007.07

4,845.70

19,186.10 -

232,267.38

162,587.17
-
-

6,992.32

89,683.02

25,440.00

729.00

1,514.25 -

34,856.45

66,040.92

92,080.43
 8,045.76

6,000.00 1,448.16

- -

586,224.02

22,228.50 7,733.82

- -

19,494.94 -

16,788.20

346.25

12,224.08 2,877.99 -
1,498.00
-

1,080.75

26,895.75

632.00

75,021.32

- -

- -
 16,684.03

16,948,043.47 24,060,663.64 24,060,663.65 2,246,909.74 2,246,909.74

(0.02) -
 (0.00)
-
(0.02)

Adjusted Trial Balance Income Statement Balance Sheet

Dr Cr Dr Cr Dr

15,000.00 15,000.00

20,000.00 20,000.00

154,089.27 154,089.27

(22,452.79) (22,452.79)
-
30,060.00 30,060.00
-
- -
-
235,146.56 235,146.56
-
200,000.00 200,000.00
-
147,803.75 147,803.75
- -
133,641.11 133,641.11
-
95,781.89 95,781.89
-
792.00 792.00
-
6,060.60 6,060.60
-
316,132.52 316,132.52
-
160,175.38 160,175.38
-
6,180,661.25 6,180,661.25
-
295,313.21 295,313.21
-
130,412.58 130,412.58
-
-
1,011.60 1,011.60
-
500,000.00 500,000.00
-
 126,924.56 126,924.56
-
-
-
35,100.00 35,100.00
-
163,156.96 163,156.96
-
-
103,417.19 103,417.19
-
206,457.13 206,457.13
-
-
-
136,682.54 136,682.54
-
- -
-
3,890,830.25 3,890,830.25
-
648,471.71 -
-
893,988.36 893,988.36
-
893,988.36 -
-
1,495,681.79 1,495,681.79
-
1,501,475.54 -
-
2,388,582.52 2,388,582.52
-
2,403,513.84 -
-
1,783,772.56 1,783,772.56
-
1,779,366.17 -
-
740,163.20 740,163.20
-
740,163.20 -
-
85,650.13 85,650.13
-
85,650.13 -
-
41,666.67 41,666.67
-
5,700.00 5,700.00

1,347,633.30 1,347,633.30
 5,310.23

47,436.71

(107,072.12)

58,773.89

1,897,163.32

117,898.98

118,371.36

24,000.00

609,662.61

2,039,963.06

345,640.50

542,163.55

(6,973.52)

-
-
2,500,000.00
 4,829,401.84
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,646,464.95 4,646,464.95
-
160,284.63 160,284.63 -
- -
1,446,610.24 1,446,610.24 -
- -
165,431.19 165,431.19 -
- -
- - -
- -
- - -
- -
1,448.16 1,448.16
- -
147,803.75 - 147,803.75
- -
37,009.15 - 37,009.15
- -
- -
- - -
- -
9,397.33 9,397.33 -
- -
- - -
- -
- -
- -
- - -
- -
2,874.00 2,874.00 -
- -
48,391.42 48,391.42 -
- -
21,600.00 21,600.00 -
- -
91,343.56 91,343.56 -
- -
95,165.73 95,165.73 -
 - -
- - -
- -
79,827.36 79,827.36 -
- -
89,264.30 89,264.30 -
- -
- - -
- -
30,000.00 30,000.00 -
- -
63,412.12 63,412.12 -
- -
- - -
- -
20,007.07 20,007.07 -
- -
- - -
- -
4,845.70 4,845.70 -
- -
19,186.10 19,186.10 -
- -
- - -
- -
- - -
- -
- - -
- -
232,267.38 232,267.38 -
- -
162,587.17 162,587.17 -
- -
- - -
- -
6,992.32 6,992.32 -
- -
89,683.02 89,683.02 -
- -
25,440.00 25,440.00 -
- -
729.00 729.00 -
- -
1,514.25 1,514.25 -
- -
34,856.45 34,856.45 -
- -
66,040.92 66,040.92 -
- -
92,080.43 92,080.43 -
 - -
8,045.76 8,045.76 -
- -
7,448.16 7,448.16 -
- -
- - -
- -
586,224.02 586,224.02 -
- -
29,962.32 29,962.32 -
- -
- - -
- -
19,494.94 19,494.94 -
- -
16,788.20 16,788.20 -
- -
- -
346.25 346.25 -
- -
13,604.07 13,604.07 -
- -
- - -
- -
1,080.75 1,080.75 -
- -
- - -
- -
- - -
- -
- - -
- -
- - - -
- -
26,895.75 26,895.75 -
- -
- - -
- -
- - -
- -
632.00 632.00 -
- -
- - -
- -
75,021.32 75,021.32 -
- -
- -
- - -
- -
- - -
- -
- - -
- -
 16,684.03 - 16,684.03 -
- -
- - -
-

25,907,095.35 25,907,095.36 3,862,059.27 4,832,726.01 22,045,036.08

(0.02) 970,666.74
(0.02) 4,832,726.01 4,832,726.01 22,045,036.08
- 22,045,036.08
 (0.03)
-
- -

Balance Sheet
Cr

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- 9,371,367.30 9,371,367.30 -
-
-
-
-
-
648,471.71 - 3,242,358.54
-
-
-
893,988.36 - -
-
-
-
1,501,475.54 - (5,793.75)
- - -
- - -
- - -
2,403,513.84 - (14,931.32)
- - -
- - -
- - -
1,779,366.17 - 4,406.39 (157,260.28)
-
- - -
- - -
740,163.20 - -
-
-
-
85,650.13 - 3,226,039.86
-
-
-
-
3,226,039.86
- 1,394,999.97 0.01
 5,310.23 -

47,436.71 -

(107,072.12) -

- -

58,773.89 -

1,897,163.32 -

117,898.98 -

118,371.36 -

24,000.00 -

- -

- -

- -

609,662.61 -

- -

- -

2,039,963.06 -

345,640.50 -

- -

542,163.55 -

- -

(6,973.52) - -

- -
- -
2,500,000.00 -
- -
4,829,401.84 -
- -
- -
- -
- -
- -
- -
-
- -
- -
- -
- -
- -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
#REF! - #REF!
- - -
- - -

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- - -

- - -

- - -

- - -

- - -
- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -
- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -
- - -
- - -
- - -
- - -
- - -
- - -

- - -
- - -
 - - -
- - -
- - -
- - -
21,074,369.35 #REF! - #REF!
970,666.72 #REF!
22,045,036.08
BALANCE SHEET
May 2015
(0.03)

ASSETS
PETTY CASH 15,000.00
CASHIERS' FUNDS 20,000.00
CASH ON HAND 154,089.27
CASH IN BANK - QCDB SA (22,452.79)
CASH IN BANK - BDO SINKING FUND -
CASH IN BANK - EPCIB CURRENT 235,146.56
CASH IN BANK - EFPS 200,000.00
REVOLVING FUND - QCDB SA 30,060.00
INVENTORY 147,803.75
ACCOUNTS RECEIVABLE - VISA/MASTER/JCB 133,641.11
A/R AMEXO 792.00
A/R DINERS 95,781.89
A/R ADS CIRCLE 160,175.38
A/R DIVERSION 6,180,661.25
A/R BACOLOD 295,313.21
A/R JOEY PEPPERONI PIZZA 130,412.58
A/R OTHERS SIGN CHIT 316,132.52
SUBSCRIPTION RECEIVABLE 500,000.00
A/R ADMIN 6,060.60
A/R SSS 1,011.60
ADVANCES TO EMPLOYEES 126,924.56
GIFT CERTIFICATE 35,100.00
PREPAID EXPENSES 103,417.19
UNUSED SUPPLIES 136,682.54
CREDITABLE TAX WITHHELD 163,156.96
BOND DEPOSIT-ELECTRIC BILL 206,457.13 9,371,367.30

FIXED ASSETS
RESTAURANT IMPROVEMENT 3,890,830.25
ACCU DEPN (648,471.71) 3,242,358.54

KITCHEN WARES & GLASSWARES 893,988.36

ACCU DEPN (893,988.36) -

FURNITURES & FIXTURES 1,912,831.79

ACCU DEPN (1,918,625.55) (5,793.76)

KITCHEN EQUIPMENT 2,388,582.52

ACCU DEPN (2,403,513.84) (14,931.32)

TRANSPORTATION EQUIPMENT 740,163.20

ACCU DEPN (740,163.20) -

OFFICE EQUIPMENT 1,783,772.56

ACCU DEP (1,779,366.17) 4,406.39

OTHER EQUIPMENT 85,650.13

ACCU DEP (85,650.13) -

NON CURRENT ASSETS

FRANCHISE FEE 41,666.67
SECURITY DEPOSIT- ECOLAB 5,700.00
SECURITY DEPOSIT- SM 1,347,633.30 1,394,999.97
13,992,407.12
LIABILITIES
CURRENT

SSS & HDMF LOANS PAYABLE 52,746.94

WTAX PAYABLE (107,072.12)
ACCRUED SSS/HMDF/PHILHEALTH 58,773.89
A/P VAT 542,163.55
A/P LIBCAP
A/P NOBLE FOX
A/P SM 1,897,163.32
A/P MFI 117,898.98
A/P AD CIRCLES 118,371.36
ACCRUED EXPENSE 609,662.61
ADVANCE PAYMENT FROM CUSTOMER (6,973.52)
HOME OFFICE ACCOUNT
A/P SUPPLIERS - CASH -
A/P SUPPLIERS 2,039,963.06
A/P LENDING -
A/P SUPPLIERS -CONSTRUCTION 345,640.50
A/P F&E JALADONI 24,000.00
5,692,338.56

NON CURRENT
ADVANCES FROM OFFICERS
LOANS PAYABLE - DELIVERY VAN
-
STOCKHOLDER'S EQUITY
AUTHORIZED CAPITAL STOCK
4,000 @ P1,000.00 PER SHARE
2,500 SHARES SUBSCRIBED AND PAID-UP 2,500,000.00

RETAINED EARNINGS 4,829,401.84

INCOME THIS MONTH 970,666.74 5,800,068.58

13,992,407.14
(0.03)
For the Period Ended May 2015 Percentage Percentage Variance
MAY Actual Target

Gross Sales
Restaurant 4,953,127.80
Bakeshop 38,290.75
Total 4,991,418.55
Less: Discount
Restaurant 306,662.85 6.19% 0.00% -6.19%
Bakeshop 1,281.60 3.35% 0.00% -3.35%
Total 307,944.45 6.22%
Net Sales
Restaurant 4,646,464.95 99.21% 99.62% 0.41%
Bakeshop 37,009.15 0.79% 0.38% -0.41%
Total 4,683,474.10 100.00% 100.00% 0.00%

Cost of Sales
Restaurant Cost, Net
Inventory Beginning 155,419.53 3.11%
Add: Purchases 1,446,610.24 28.98%
Less:
Shipments to Dive - 0.00%
Shipments to Bac - 0.00%
Birthday Amenit (1,448.16) -0.03%
0.00%
Goods Available for Sal 1,600,581.61 32.07%
Less: Ending Inventory 144,628.40 2.90%
Restaurant Cost, Net 1,455,953.21 31.33% 35.00% 3.67%
Bakeshop Cost, Net 0.00% 0.00%
Inventory Beginning 4,865.10 0.10% -0.10%
Add: Purchases 9,397.33 0.19% -0.19%
Less: Ending Inventory 3,175.35 0.06% -0.06%
Bakeshop Cost, Net 11,087.08 0.22% 0.70% 0.48%
Total Food Cost 1,467,040.29 29.39% 35.13% 5.74%

Nonfood Cost
Freight 165,431.19 3.31% 2.99% -0.32%
Party Amenities 2,874.00 0.06% 0.09% 0.03%
Packaging/Paper Produc 48,391.42 0.97% 1.40% 0.43%
Ice 21,600.00 0.43% 0.53% 0.10%
Total Nonfood Cost 238,296.61 5.09% 5.01% -0.08%

Total Cost of Sales 1,705,336.91 36.41% 40.13% 3.72%

Gross Margin 2,978,137.19 63.59% 59.87% -3.72%

Less: Controllable Costs

Payroll and Related Costs
Back of the House Cost 3.74%
Regular 91,343.56 1.83% 2.03% 0.20%
Contractual 95,165.73 1.91% 1.13% -0.77%
On Call/Practicumers - 0.00%
Front of the House Cost 3.39%
Regular 79,827.36 1.60% 1.44% -0.16%
Contractual 89,264.30 1.79% 1.42% -0.37%
On Call/Practicumers - 0.00%
Management Team Cost 63,412.12 1.27% 1.59% 0.32%
Total Payroll Cost 419,013.07 8.39% 7.61% 0.79%
 13th Month and Other - 0.63% 0.63%
Employees/Officers Mea 20,007.07 0.43% 0.40% -0.02%
Employess Benefits 5,191.95 0.11% 0.46% 0.35%
SSS/Pag-ibig/Philhealth 19,186.10 0.41% 0.50% 0.09%
Training, Seminars and - 0.00% 0.03% 0.03%
Uniform Allowance - 0.00% 0.00% 0.00%
Total Benefits & Employ 44,385.12 0.95% 2.02% 1.07%
Total Payroll and Related C 463,398.19 9.89% 9.63% -0.27%

Operating Costs
Light 89,683.02 1.91% 3.00% 1.09%
Water 25,440.00 0.54% 1.50% 0.96%
Chilled Water 66,040.92 1.41% 0.98% -0.43%
Kitchen Fuel 92,080.43 1.97% 3.00% 1.03%
Kitchen & Dining Suppli 8,045.76 0.17% 0.00% -0.17%
Advertising and Promot 7,448.16 0.16% 0.19% 0.03%
Repairs Expense 29,962.32 0.64% 0.03% -0.61%
Maintenance Expense 19,494.94 0.42% 0.30% -0.12%
Cleaning and Sundry Su 13,604.07 0.29% 0.30% 0.01%
Delivery Charge 0.00% 0.01% 0.01%
Laundry and Dry Cleani 1,080.75 0.02% 0.01% -0.01%
Oil and Gasoline - 0.00% 0.09% 0.09%
Flowers and Decorations 0.00% 0.00% 0.00%
Auto and Truck Expense 0.00% 0.00% 0.00%
Pest Control - 0.00% 0.07% 0.07%
Merchants Fee 26,895.75 0.57% 0.50% -0.07%
Mystery Shopper - 0.00% 0.01% 0.01%
Total Operating Costs 379,776.12 8.11% 9.99% 1.88% *DIFFERENCE CAUSED BY CHILLED W
0.00%
General and Administrative 0.00%
Security Services 16,788.20 0.36% 0.19% -0.17%
Representation Expense - 0.00% 0.00% 0.00%
Office Supplies 1,514.25 0.03% 0.15% 0.11%
Communication Expens 6,992.32 0.15% 0.10% -0.05%
Transportation and Trav 729.00 0.02% 0.02% 0.00%
Dues and Subscriptions 0.00% 0.01% 0.01%
Per Diem 0.00% 0.00% 0.00%
Donations and Contributions 0.00% 0.00% 0.00%
Miscellaneous Expense 632.00 0.01% 0.01% -0.01%
Total General and Admi 26,655.77 0.57% 0.47% -0.10%
0.00%
Total Controllable Costs 869,830.08 18.57% 20.09% 1.51%

Non Controllable Costs

Royalty 232,267.38 4.96% 4.98% 0.02%
Ad Contribution 162,587.17 3.47% 3.49% 0.02%
Professional and Legal - 0.00% %
Licenses and Permits - 0.00% 0.63% 0.63%
Rental Expense (Bldg) 586,224.02 12.52% 11.22% -1.30%
CUSA(common area mai 34,856.45 0.74% 0.66% -0.08%
Other Rental - 0.00% 0.00% 0.00%
Insurance - 0.00% 0.00% 0.00%
Depreciation 75,021.32 1.60% 1.42% -0.18%
Head Office Charges - 0.00% 2.46% 2.46%
MD Compensation 30,000.00 0.64% 0.57% -0.07%
Amortization Expense - 0.00%
Total Non Controllable 1,120,956.34 23.93% 25.44% 1.50%

Total Controllable and Non Con 1,990,786.42 42.51% 44.74% 3.02%

Net Operating Income (Loss) 987,350.77 21.08% 15.13% 3.02%

Other Income and (Expenses) 0.00%
Interest Income 0.00%
(Interest Expense and Bank (16,684.03) -0.36% -0.19% 0.17%
Other Income - 0.00% 0.06%
Gain(Loss) from Disposal/Retirement Assets 0.00%
(Cash Shortage)/Overage 0.00%
(Penalties and Surcharges) 0.00%
Total Other Income and (16,684.03) -0.36% -0.13% -0.18%

Net Income (Loss) Before Tax 970,666.74 20.73% 14.99% -0.25%

EBITDA 1,045,688.06 22.33% 16.41% 3.02%

970,666.74
(0.00)
CAUSED BY CHILLED WATER IS PART OF OPERATING COST BUT AS PER BUDGET, IT'S PART OF NON CONTROLLABLE COST IN THE
IN THE FORM OF CUSA. ALSO, MUSIC AND ENTERTAINMENT IS NOT EMBEDDED IN THE PNL FORMAT WHICH DO HAVE A BUDGE
AVE A BUDGET OF 0.14%.