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Культура Документы
No. of
Year Market Gap Market Share
Children
2020 353 60% 212
2021 357 60% 214
2022 363 60% 218
2023 369 60% 221
2024 374 60% 224
Total 1,816 1,090
2020 2021 2022
2020
2021
2022
2023
2024
2023 2024
221 224
36 36
7,970 8,078
405.00 425.00
3,228,012.00 3,433,320.00
Annually
Daily Weekly
10" 14" 18" 10" 14" 18"
2020 15 20 25 90 120 150
2021 17 22 28 99 132 165
2022 19 25 31 109 146 182
2023 21 28 35 120 161 201
2024 24 31 39 132 178 222
2020 2021
Pizza Sizes 10" 14" 18" 10" 14" 18"
Pizza 4,755 6,340 7,925 5,231 6,974 8,718
Price per pizza 199.00 299.00 575.00 209.00 314.00 604.00
Total Revenue 946,245.00 1,895,660.00 4,556,875.00 1,093,279.00 2,189,836.00 5,265,672.00
7,398,780.00 8,548,787.00
7398780
8548787
9887510
11427324
13215559
Monthly Annually
10" 14" 18" 10" 14" 18"
405 540 675 4,755 6,340 7,925
446 594 743 5,231 6,974 8,718
491 654 818 5,755 7,672 9,590
541 720 900 6,331 8,440 10,549
596 792 990 6,965 9,284 11,604
Annually
SSS
Position Status Gross Pay
ER EE
General Manager S 240,000.00 19,560.00 9,600.00
Tutors S 900,000.00 73,800.00 36,000.00
Staff S 120,000.00 9,720.00 4,800.00
Total 1,260,000.00 103,080.00 50,400.00
Monthly
SSS PHILHEALTH
Position Status Gross Pay
EE EE
General Manager S 20,000.00 600.00 206.25
Tutors S 75,000.00 480.00 165.00
Staff S 10,000.00 400.00 137.50
Total 105,000.00 1,480.00 508.75
Annually
SSS PHILHEALTH
Position Status Gross Pay
EE EE
General Manager S 240,000.00 9,600.00 3,300.00
Tutors S 900,000.00 36,000.00 12,375.00
Staff S 120,000.00 4,800.00 1,650.00
Total 1,260,000.00 17,760.00 6,105.00
PAG-IBIG TOTAL
W/TAX
EE DEDUCTIONS NET PAYABLE
100.00 - 906.25 19,093.75
100.00 - 745.00 74,255.00
100.00 - 637.50 9,362.50
300.00 - 2,288.75 102,711.25
2023 2024
225,900.00 225,900.00
845,625.00 845,625.00
112,350.00 112,350.00
1,232,535.00 1,232,535.00
2023 2024
1,232,535.00 1,232,535.00
103,080.00 103,080.00
6,105.00 6,105.00
3,600.00 3,600.00
- -
1,345,320.00 1,345,320.00
105,000.00 105,000.00
1,450,320.00 1,450,320.00
2023 2024
- -
1,337,535.00 1,337,535.00
1,337,535.00 1,337,535.00
- -
2023 2024
8,590.00 8,590.00
103,080.00 103,080.00
103,080.00 103,080.00
8,590.00 8,590.00
2023 2024
508.75 508.75
6,105.00 6,105.00
6,105.00 6,105.00
508.75 508.75
2023 2024
300.00 300.00
3,600.00 3,600.00
3,600.00 3,600.00
300.00 300.00
AG-IBIG
W/TAX
TOTAL
200.00 -
1,000.00 -
200.00 -
1,400.00 -
AG-IBIG
W/TAX
TOTAL
2,400.00 -
12,000.00 -
2,400.00
16,800.00 -
Monthly
SSS
Position Status Gross Pay
ER EE
Manager S 10,000.00 810.00 400.00
Cashier S 8,500.00 810.00 400.00
Staff S 8,500.00 810.00 400.00
Delivery Man S 8,500.00 810.00 400.00
Total 35,500.00 3,240.00 1,600.00
Annually
SSS
Position Status Gross Pay
ER EE
Manager S 120,000.00 9,720.00 4,800.00
Cashier S 102,000.00 9,720.00 4,800.00
Staff S 102,000.00 9,720.00 4,800.00
Delivery Man S 102,000.00 9,720.00 4,800.00
Total 426,000.00 38,880.00 19,200.00
Monthly
SSS PHILHEALTH
Position Status Gross Pay
EE EE
Manager S 10,000.00 400.00 137.50
Cashier S 8,500.00 400.00 137.50
Staff S 8,500.00 400.00 137.50
Delivery Man S 8,500.00 400.00 137.50
Total 27,000.00 1,600.00 412.50
Annually
SSS PHILHEALTH
Position Status Gross Pay
EE EE
Manager S 120,000.00 4,800.00 1,650.00
Cashier S 102,000.00 4,800.00 1,650.00
Staff S 102,000.00 4,800.00 1,650.00
Delivery Man S 102,000.00 4,800.00 1,650.00
Total 324,000.00 19,200.00 4,950.00
PAG-IBIG TOTAL
W/TAX
EE DEDUCTIONS NET PAYABLE
100.00 - 637.50 9,362.50
100.00 - 637.50 7,862.50
100.00 - 637.50 7,862.50
100.00 - 637.50 7,862.50
300.00 - 2,312.50 24,687.50
2023 2024
112,350.00 112,350.00
94,350.00 94,350.00
94,350.00 94,350.00
94,350.00 94,350.00
296,250.00 296,250.00
2023 2024
296,250.00 296,250.00
38,880.00 38,880.00
4,950.00 4,950.00
3,600.00 3,600.00
- -
343,680.00 343,680.00
27,000.00 27,000.00
370,680.00 370,680.00
2023 2024
- -
323,250.00 323,250.00
323,250.00 323,250.00
- -
2023 2024
3,240.00 3,240.00
38,880.00 38,880.00
38,880.00 38,880.00
3,240.00 3,240.00
2023 2024
412.50 412.50
4,950.00 4,950.00
4,950.00 4,950.00
412.50 412.50
2023 2024
300.00 300.00
3,600.00 3,600.00
3,600.00 3,600.00
300.00 300.00
AG-IBIG
W/TAX
TOTAL
200.00 -
200.00 -
200.00 -
200.00 -
800.00 -
AG-IBIG
W/TAX
TOTAL
2,400.00 -
2,400.00 -
2,400.00 -
2,400.00 -
9,600.00 -
DEPRECIATION NET BOOK VALUE
Estimated
Description Acquisition Cost Salvage Value 2020 2021 2022 2023 2024 2020 2021 2022 2023 2024
Life
Laptop 35,000.00 5 1,750.00 6,650.00 6,650.00 6,650.00 6,650.00 6,650.00 28,350.00 21,700.00 15,050.00 8,400.00 1,750.00
Desktop Computer 20,990.00 5 1,049.50 3,988.10 3,988.10 3,988.10 3,988.10 3,988.10 17,001.90 13,013.80 9,025.70 5,037.60 1,049.50
Desktop Computer 20,990.00 5 1,049.50 3,988.10 3,988.10 3,988.10 3,988.10 3,988.10 17,001.90 13,013.80 9,025.70 5,037.60 1,049.50
Desktop Computer 20,990.00 5 1,049.50 3,988.10 3,988.10 3,988.10 3,988.10 3,988.10 17,001.90 13,013.80 9,025.70 5,037.60 1,049.50
Desktop Computer 20,990.00 5 1,049.50 3,988.10 3,988.10 3,988.10 3,988.10 3,988.10 17,001.90 13,013.80 9,025.70 5,037.60 1,049.50
Projector 22,990.00 5 1,149.50 4,368.10 4,368.10 4,368.10 4,368.10 4,368.10 18,621.90 14,253.80 9,885.70 5,517.60 1,149.50
Television 15,000.00 5 750.00 2,850.00 2,850.00 2,850.00 2,850.00 2,850.00 12,150.00 9,300.00 6,450.00 3,600.00 750.00
Airconditioner 23,500.00 5 1,175.00 4,465.00 4,465.00 4,465.00 4,465.00 4,465.00 19,035.00 14,570.00 10,105.00 5,640.00 1,175.00
Airconditioner 23,500.00 5 1,175.00 4,465.00 4,465.00 4,465.00 4,465.00 4,465.00 19,035.00 14,570.00 10,105.00 5,640.00 1,175.00
Airconditioner 23,500.00 5 1,175.00 4,465.00 4,465.00 4,465.00 4,465.00 4,465.00 19,035.00 14,570.00 10,105.00 5,640.00 1,175.00
Total Equipment 227,450.00 11,372.50 43,215.50 43,215.50 43,215.50 43,215.50 43,215.50 184,234.50 141,019.00 97,803.50 54,588.00 11,372.50
Sofa 15,000.00 5 750.00 2,850.00 2,850.00 2,850.00 2,850.00 2,850.00 12,150.00 9,300.00 6,450.00 3,600.00 750.00
Sofa 15,000.00 5 750.00 2,850.00 2,850.00 2,850.00 2,850.00 2,850.00 12,150.00 9,300.00 6,450.00 3,600.00 750.00
Total Furniture and Fixtures 30,000.00 1,500.00 5,700.00 5,700.00 5,700.00 5,700.00 5,700.00 24,300.00 18,600.00 12,900.00 7,200.00 1,500.00
GRAND TOTAL 257,450.00 12,872.50 48,915.50 48,915.50 48,915.50 48,915.50 48,915.50 208,534.50 159,619.00 110,703.50 61,788.00 12,872.50
DEPRECIATION NET BOOK VALUE
Estimated
Description Acquisition Cost Salvage Value 2020 2021 2022 2023 2024 2020 2021 2022 2023 2024
Life
Laptop 35,000.00 5 1,750.00 6,650.00 6,650.00 6,650.00 6,650.00 6,650.00 28,350.00 21,700.00 15,050.00 8,400.00 1,750.00
Desktop Computer 20,990.00 5 1,049.50 3,988.10 3,988.10 3,988.10 3,988.10 3,988.10 17,001.90 13,013.80 9,025.70 5,037.60 1,049.50
Desktop Computer 20,990.00 5 1,049.50 3,988.10 3,988.10 3,988.10 3,988.10 3,988.10 17,001.90 13,013.80 9,025.70 5,037.60 1,049.50
Desktop Computer 20,990.00 5 1,049.50 3,988.10 3,988.10 3,988.10 3,988.10 3,988.10 17,001.90 13,013.80 9,025.70 5,037.60 1,049.50
Desktop Computer 20,990.00 5 1,049.50 3,988.10 3,988.10 3,988.10 3,988.10 3,988.10 17,001.90 13,013.80 9,025.70 5,037.60 1,049.50
Projector 22,990.00 5 1,149.50 4,368.10 4,368.10 4,368.10 4,368.10 4,368.10 18,621.90 14,253.80 9,885.70 5,517.60 1,149.50
Television 15,000.00 5 750.00 2,850.00 2,850.00 2,850.00 2,850.00 2,850.00 12,150.00 9,300.00 6,450.00 3,600.00 750.00
Airconditioner 23,500.00 5 1,175.00 4,465.00 4,465.00 4,465.00 4,465.00 4,465.00 19,035.00 14,570.00 10,105.00 5,640.00 1,175.00
Airconditioner 23,500.00 5 1,175.00 4,465.00 4,465.00 4,465.00 4,465.00 4,465.00 19,035.00 14,570.00 10,105.00 5,640.00 1,175.00
Airconditioner 23,500.00 5 1,175.00 4,465.00 4,465.00 4,465.00 4,465.00 4,465.00 19,035.00 14,570.00 10,105.00 5,640.00 1,175.00
Total Equipment 227,450.00 11,372.50 43,215.50 43,215.50 43,215.50 43,215.50 43,215.50 184,234.50 141,019.00 97,803.50 54,588.00 11,372.50
Sofa 15,000.00 5 750.00 2,850.00 2,850.00 2,850.00 2,850.00 2,850.00 12,150.00 9,300.00 6,450.00 3,600.00 750.00
Sofa 15,000.00 5 750.00 2,850.00 2,850.00 2,850.00 2,850.00 2,850.00 12,150.00 9,300.00 6,450.00 3,600.00 750.00
Total Furniture and Fixtures 30,000.00 1,500.00 5,700.00 5,700.00 5,700.00 5,700.00 5,700.00 24,300.00 18,600.00 12,900.00 7,200.00 1,500.00
GRAND TOTAL 257,450.00 12,872.50 48,915.50 48,915.50 48,915.50 48,915.50 48,915.50 208,534.50 159,619.00 110,703.50 61,788.00 12,872.50
Acquisition Salvage Depreciable
YEAR 1 Estimated Life
Cost Value Value
Years Months
Printer with Scanner 7,585.00 5 60 379.25 7,205.75
Printer with Scanner 7,585.00 5 60 379.25 7,205.75
Printer with Scanner 7,585.00 5 60 379.25 7,205.75
Printer with Scanner 7,585.00 5 60 379.25 7,205.75
Office Table 7,500.00 5 60 375.00 7,125.00
Office Table 7,500.00 5 60 375.00 7,125.00
Office Chair 2,399.00 5 60 119.95 2,279.05
Office Chair 2,399.00 5 60 119.95 2,279.05
Set of Tables and Chairs 2,100.00 5 60 105.00 1,995.00
Set of Tables and Chairs 2,100.00 5 60 105.00 1,995.00
Set of Tables and Chairs 2,100.00 5 60 105.00 1,995.00
Set of Tables and Chairs 2,100.00 5 60 105.00 1,995.00
Set of Tables and Chairs 2,100.00 5 60 105.00 1,995.00
Set of Tables and Chairs 2,100.00 5 60 105.00 1,995.00
Set of Tables and Chairs 2,100.00 5 60 105.00 1,995.00
Set of Tables and Chairs 2,100.00 5 60 105.00 1,995.00
Shelves 5,000.00 5 60 250.00 4,750.00
Shelves 5,000.00 5 60 250.00 4,750.00
Filing Cabinets 2,200.00 5 60 110.00 2,090.00
Filing Cabinets 2,200.00 5 60 110.00 2,090.00
Filing Cabinets 2,200.00 5 60 110.00 2,090.00
83,538.00 4,176.90 79,361.10
Depreciation Accumulated
Expense Depreciation
Months Amount
120.10 12 1,441.20
120.10 12 1,441.20
120.10 12 1,441.20
120.10 12 1,441.20
118.75 12 1,425.00
118.75 12 1,425.00
37.98 12 455.76
37.98 12 455.76
33.25 12 399.00
33.25 12 399.00
33.25 12 399.00
33.25 12 399.00
33.25 12 399.00
33.25 12 399.00
33.25 12 399.00
33.25 12 399.00
79.17 12 950.04
79.17 12 950.04
34.83 12 417.96
34.83 12 417.96
34.83 12 417.96
1,322.69 15,872.28
2020 2021
Monthly 10,000.00 10,500.00
Rent Payable, beg 10,000.00
Rent Expense 120,000.00 126,000.00
Rent Paid 110,000.00 125,500.00
Rent Payable, end 10,000.00 10,500.00
2020 2021
Office Supplies, beg - 10,838.00
Purchases 43,352.00 26,011.20
Office Supplies, end 10,838.00 9,212.30
Office Supplies Expense 32,514.00 27,636.90
Free Sessions
Flyers 500.00 500.00
Tarpaulin 520.00 520.00
1,020.00 1,020.00
- - -
40,379.40 42,218.37 44,149.29
40,379.40 42,218.37 44,149.29
- - -
- - -
1,020.00 1,020.00 1,020.00
1,020.00 1,020.00 1,020.00
- - -
- - -
3,020.57 3,171.60 3,330.18
3,020.57 3,171.60 3,330.18
- - -
- - -
7,500.00 7,500.00 7,500.00
7,500.00 7,500.00 7,500.00
- - -
2020 2021
Office Supplies, beg - 10,838.00
Purchases 43,352.00 26,011.20
Office Supplies, end 10,838.00 9,212.30
Office Supplies Expense 32,514.00 27,636.90
- - -
92,134.50 95,541.23 99,118.29
92,134.50 95,541.23 99,118.29
- - -
- - -
3,500.00 3,500.00 3,500.00
3,500.00 3,500.00 3,500.00
- - -
- - -
3,020.57 3,171.60 3,330.18
3,020.57 3,171.60 3,330.18
- - -
- - -
7,500.00 7,500.00 7,500.00
7,500.00 7,500.00 7,500.00
- - -
2020 2021
Service Revenue 7,398,780.00 8,548,787.00
Total Income 7,398,780.00 8,548,787.00
Operating Expenses:
Salary Expense 1,450,320.00 1,450,320.00
Training Expenses 7,500.00 7,500.00
Rent Expense 300,000.00 315,000.00
Depreciation Expense 48,915.50 48,915.50
Office Supplies Expense 32,514.00 27,636.90
Utilities Expense 85,800.00 88,890.00
Advertising Expense 13,500.00 3,500.00
Permit and Licenses 8,900.00 7,500.00
Miscellaneous Expense 2,739.75 2,876.74
Semi-expendable 83,538.00 -
Total Expenses 2,033,727.25 1,952,139.14
Net Income 5,365,052.75 6,596,647.86
Income Tax Expense 1,271,263.19 1,868,994.36
Net Income after Taxes 4,093,789.56 4,727,653.50
4,965,052.75 5,796,647.86
250,000.00 800,000.00
400,000.00
591,902.40 683,902.96
AL CENTER
cial Performance
0 - 2024
2. Self-employed individuals earning income purely from self-employment/business and/or practice of profession wh
a. Graduated income tax rates as provided under Section 24 (A)(2)(a) of the NIRC, as amended; or
b. Eight percent (8%) tax on gross sales or receipts and other non-operating income in excess of Two Hundred F
r 2018 to 2022
Income Tax Rate
0%
20% of the excess over P250,000
P30,000 + 25% of the excess over P400,000
P130,000 + 30% of the excess over P800,000
P490,000 + 32% of the excess over P2,000,000
P2,410,000 + 35% of the excess over P8,000,000
ar 2023 onwards)
come purely from self-employment/business and/or practice of profession whose gross sales and/or receipts and other non-ope
eceipts and other non-operating income does not exceed the Value-Added Tax (VAT) threshold of Three Million Pesos (P 3,000,
50,000.00) in lieu of the graduated income tax rates and percentage tax under Section 116 under the NIRC, as amended.
Million Pesos (P 3,000,000.00) shall have the option to avail of the following:
IRC, as amended.
SHINE BRIGHT TUTORIAL CENTER
Projected Statement of Financial Position
For Years Ended 2020 - 2024
Noncurrent Assets
Equipment, net 184,234.50 141,019.00 97,803.50
Furniture and Fixtures, net 24,300.00 18,600.00 12,900.00
Total Noncurrent Assets 208,534.50 159,619.00 110,703.50
Liabilities
Current Liabilities
SSS Contribution Payable 8,590.00 8,590.00 8,590.00
PhilHealth Contribution Payable 508.75 508.75 508.75
Pag-IBIG Contribution Payable 300.00 300.00 300.00
Income Tax Payable 317,815.80 467,248.59 566,747.82
Total Current Liabilities 327,214.55 476,647.34 576,146.57
Owner's Equity
Owner's Equity 6,093,789.56 10,821,443.07 16,477,756.09
Check - - -
R
tion
2023 2024
23,823,476.34 31,967,833.35
5,615.44 4,655.26
23,829,091.78 31,972,488.61
54,588.00 11,372.50
7,200.00 1,500.00
61,788.00 12,872.50
23,890,879.78 31,985,361.11
8,590.00 8,590.00
508.75 508.75
300.00 300.00
681,005.64 813,756.80
690,404.39 823,155.55
690,404.39 823,155.55
23,200,475.39 31,162,205.55
23,890,879.78 31,985,361.11
- -
SHINE BRIGHT TUTORIAL CENTER
Projected Statement of Cash Flows
For Years Ended 2020 - 2024
2020
Cash Flows from Operating Activities
Cash received from customers 7,398,780.00
Cash paid to employees (1,337,535.00)
Cash paid for training (7,500.00)
Cash paid for rent (300,000.00)
Cash paid for office supplies (43,352.00)
Cash paid for utilities (85,800.00)
Cash paid for advertising (13,500.00)
Cash paid for permits (8,900.00)
Cash paid for miscellanous (2,739.75)
Cash paid for SSS contrubution (94,490.00)
Cash paid for PhilHealth contribution (5,596.25)
Cash paid for PAG-IBIG contribution (3,300.00)
Cash paid for income taxes (953,447.39)
Net Cash Provided (Used) by Operating Activities 4,542,619.61
- - - -
- - - -
- - - -
- - - -
- - - -
2023 2024
16,477,756.09 23,200,475.39
6,722,719.30 7,961,730.16
23,200,475.39 31,162,205.55