RFM CORPORATION (HORIZONTAL)

ACCOUNT TITLE Sept. 30, 2015

ASSETS
Current Assets
Cash and Cash Equivalents Php 770
Accounts Receivable Php 2,063
Inventories Php 1,661
Other Current Php 581
Total Current Assets Php 5,075

Non-Current Assets
Prop., Equip. and Investment Prop. Php 5,475
Intangible Asset Php 2,272
Investment Php 470
Other Non-current Asset Php 130
Total Non-current Assets Php 8,347

TOTAL ASSETS Php 13,422

LIABILITIES AND EQUITY

Current Liabilities
Bank Loans Php 573
Accounts Payable and Accrued Liablities Php 3,253
Current portion of Long-term debts Php -
Provisions Php 6
Total Current Liabilities Php 3,832

Non-current Liabilities
Long-term debts - net of current portion Php -
Other non-current liabilities Php 572
Total Non-current Liabilities Php 572

TOTAL LIABILITIES Php 4,404

Equity attributes to equity holders of the Parent Company

Capital Stock Php 3,500
Capital in Excess of par value Php 2,048
Equity Reserve Php (7)
Net valuation gains on AFS financial assets Php -
Revaluation increment on land - net of deferred income tax effect Php 1,279
Share based compensation Php -
Retained earnings Php 2,222

Non-controlling interests Php (24)

TOTAL EQUITY Php 9,018
TOTAL LIABILITIES AND EQUITY Php 13,422
 RATIOS
Dec. 31, 2014 Amount Percent 2015 2014
LIQUIDITY
Current Ratio 1.324 1.385
Acid-test Ratio
Php 725 Php 45 6% PROFITABILITY
Php 2,624 Php (561) -21% WORKING CAPITAL
Php 1,894 Php (233) -12% EQUITY CAPITAL
Php 366 Php 215 59% MARKET TEST
Php 5,609 Php (534) -10%

Php 5,439 Php 36 1%

Php 2,276 Php (4) 0%
Php 466 Php 4 1%
Php 169 Php (39) -23%
Php 8,350 Php (3) 0%

Php 13,959 Php (537) -4%

Php 927 Php (354) -38%

Php 2,828 Php 425 15%
Php 289 Php (289) -100%
Php 6 Php - 0%
Php 4,050 Php (218) -5%

Php 363 Php (363) -100%

Php 579 Php (7) -1%
Php 942 Php (370) -39%

Php 4,992 Php (588) -12%

Php 3,500 Php - 0%

Php 2,049 Php (1) 0%
Php (7) Php - 0%
Php - Php - 0%
Php 1,286 Php (7) -1%
Php - Php - 0%
Php 2,159 Php 63 3%

Php (20) Php (4) 20%

Php 8,967 Php 51 1%
Php 13,959 Php (537) -4%
RFM CORPORATION (VERTICAL)
ACCOUNT TITLE Sept. 30, 2015

ASSETS
Current Assets
Cash and Cash Equivalents Php 770
Accounts Receivable Php 2,063
Inventories Php 1,661
Other Current Php 581

Non-Current Assets
Prop., Equip. and Investment Prop. Php 5,475
Intangible Asset Php 2,272
Investment Php 470
Other Non-current Asset Php 130

TOTAL ASSETS Php 13,422

LIABILITIES AND EQUITY

Current Liabilities
Bank Loans Php 573
Accounts Payable and Accrued Liablities Php 3,253
Current portion of Long-term debts Php -
Provisions Php 6

Non-current Liabilities
Long-term debts - net of current portion Php -
Other non-current liabilities Php 572

TOTAL LIABILITIES Php 4,404

Equity attributes to equity holders of the Parent Company

Capital Stock Php 3,500
Capital in Excess of par value Php 2,048
Equity Reserve Php (7)
Net valuation gains on AFS financial assets Php -
Revaluation increment on land - net of deferred income tax effect Php 1,279
Share based compensation Php -
Retained earnings Php 2,222

Non-controlling interests Php (24)

TOTAL EQUITY Php 9,018
TOTAL LIABILITIES AND EQUITY Php 13,422
Sept. 30, 2015 Dec. 31, 2014 Dec. 31, 2014

6% Php 725 5%
15% Php 2,624 19%
12% Php 1,894 14%
4% Php 366 3%

41% Php 5,439 39%

17% Php 2,276 16%
4% Php 466 3%
1% Php 169 1%

100% Php 13,959 100%

4% Php 927 7%
24% Php 2,828 20%
0% Php 289 2%
0% Php 6 0%

0% Php 363 3%
4% Php 579 4%

33% Php 4,992 36%

26% Php 3,500 25%

15% Php 2,049 15%
0% Php (7) 0%
0% Php - 0%
10% Php 1,286 9%
0% Php - 0%
17% Php 2,159 15%

0% Php (20) 0%
67% Php 8,967 64%
100% Php 13,959 100%
 2015 2014
LIQUIDITY
Current Ratio
Acid-test Ratio
PROFITABILITY
WORKING CAPITAL
EQUITY CAPITAL
MARKET TEST