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CHAPTER 6
TECHNICAL AND
FINANCIAL ASPECT:
COSTING AND PROJECTIONS
6.1 COSTING
Signature Creations
Banana Split
30.71 7.11 2.133 39.953
Overload
Pinoy Waffle
25.24 7.11 2.133 34.483
Suzette
Churros Ice
26.44 7.11 2.133 35.683
Cream
Buko
48.98 20.48 6.14 75.60 3.15 4.00 9.45 13.45
Pandan
Mango
52.11 20.48 6.14 78.73 3.28 4.00 9.84 13.84
Graham
Fruity
53.23 20.48 6.14 79.85 3.33 4.00 9.98 13.98
Fusion
Classic Flavors
Cost Cost cost total cost
FOH Cost per
Product RM DL per per per of ice
applied serving
liter scoop cup cream
Rocky Road
53.41 22.76 6.83 83.00 3.46 4.00 17.29 21.29
on the Go
Ice Ultimate
56.26 22.76 6.83 85.85 3.58 4.00 17.89 21.89
Double Dutch
Ube
46.61 22.76 6.83 76.20 3.17 4.00 15.87 19.87
Macapuno
Creamilicious
Cheesy 46.61 22.76 6.83 76.20 3.17 4.00 15.87 19.87
Cheese
Cookies and
53.71 22.76 6.83 83.30 3.47 4.00 17.35 21.35
Cream Plush
French
Saccharine 46.61 22.76 6.83 76.20 3.17 4.00 15.87 19.87
Vanilla
Cappuccino
Chocolatey 46.61 22.76 6.83 76.20 3.17 4.00 15.87 19.87
Chip
Caramel
Macchiato 46.61 22.76 6.83 76.20 3.17 4.00 15.87 19.87
Craze
Luscious
49.11 22.76 6.83 78.70 3.28 4.00 16.40 20.40
Strawberry
Mango
46.61 22.76 6.83 78.70 3.28 4.00 16.40 20.40
Maniac
Classic Flavors
Cost Cost cost total cost Cost
FOH
Product RM DL per per per of ice per
applied
liter scoop cone cream serving
Rocky Road
53.41 22.76 6.83 83.00 3.46 4.00 10.37 14.37
on the Go
Ice Ultimate
56.26 22.76 6.83 85.85 3.58 4.00 10.73 14.73
Double Dutch
Ube
46.61 22.76 6.83 76.20 3.17 4.00 9.52 13.52
Macapuno
Creamilicious
Cheesy 46.61 22.76 6.83 76.20 3.17 4.00 9.52 13.52
Cheese
Cookies and
53.71 22.76 6.83 83.30 3.47 4.00 10.41 14.41
Cream Plush
French
Saccharine 46.61 22.76 6.83 76.20 3.17 4.00 9.52 13.52
Vanilla
Cappuccino
Chocolatey 46.61 22.76 6.83 76.20 3.17 4.00 9.52 13.52
Chip
Caramel
Macchiato 46.61 22.76 6.83 76.20 3.17 4.00 9.52 13.52
Craze
Luscious
49.11 22.76 6.83 78.70 3.28 4.00 9.84 13.84
Strawberry
Mango
46.61 22.76 6.83 78.70 3.28 4.00 9.84 13.84
Maniac
Classic Flavors
total cost
Cost per Selling VAT Mark- Mark-Up
Product of ice
serving Price Output Up Rate
cream
Ice Ultimate
17.89 21.89 50 5.36 22.76 103.99%
Double Dutch
Creamilicious
15.87 19.87 50 5.36 24.77 124.62%
Cheesy Cheese
Cookies and
17.35 21.35 50 5.36 23.29 109.06%
Cream Plush
French Saccharine
15.87 19.87 50 5.36 24.77 124.62%
Vanilla
Cappuccino
15.87 19.87 50 5.36 24.77 124.62%
Chocolatey Chip
Caramel
15.87 19.87 50 5.36 24.77 124.62%
Macchiato Craze
Luscious
16.40 20.40 50 5.36 24.25 118.89%
Strawberry
Classic Flavors
Rocky Road on
10.37 14.37 35 3.75 16.88 117.40%
the Go
Ice Ultimate
10.73 14.73 35 3.75 16.52 112.14%
Double Dutch
Creamilicious
9.52 13.52 35 3.75 17.73 131.06%
Cheesy Cheese
Cookies and
10.41 14.41 35 3.75 16.84 116.83%
Cream Plush
French
Saccharine 9.52 13.52 35 3.75 17.73 131.06%
Vanilla
Cappuccino
9.52 13.52 35 3.75 17.73 131.06%
Chocolatey Chip
Caramel
9.52 13.52 35 3.75 17.73 131.06%
Macchiato Craze
Luscious
9.84 13.84 35 3.75 17.41 125.84%
Strawberry
Buko
15.75 19.75 50 5.36 24.89 126.03%
Pandan
Mango
16.40 20.40 50 5.36 24.24 118.81%
Graham
Fruity
16.64 20.64 50 5.36 24.01 116.33%
Fusion
Signature Creations
Selling Mark-Up
Product Cost per Unit VAT Output Mark- Up
Price Rate
Banana Split
39.953 95 10.18 44.87 112.30%
Overload
Pinoy Waffle
34.483 90 9.64 45.87 133.03%
Suzette
CLASSIC FLAVORS:
9. MANGO MANIAC
1. HALO-HALO DELUXE
Cost per
Ingredients
Liter
SIGNATURE CREATIONS:
3. TURON DE CREMA
2 pc of cookies 5.60
1/16 cups of whip cream 1.48
TOTAL DIRECT MATERIALS 29.04
DIRECT LABOR 7.11
FACTORY OVERHEAD (70% of direct labor) 2.13
The store has a separate waiting area placed in front of the entrance to minimize foot
traffic. Past the waiting area is the dining area which is the most important part of the
store. The dining area composes 70% of the total area and the kitchen and preparation
area take up to 15%. The dining area provides twenty seats for the customers. It has three
tables which can sit four persons and one long table which can sit 8 persons. The counter
is set in front of the dining area and a space for a restroom is also designated. The
kitchen floor plan includes space for inventory, preparation, cooking, dishes, equipment,
and closet. Beside the kitchen are the area for the staff and the space allotted for the
manager’s area.
Organizational Cost
SEC REGISTRATION
Stock transfer book P 320.00
Articles of Corporation 1,150.00
SEC Bulletin 500.00
Legal Research Fee 129.66
Filing Fee 1,805.61
BIR REGISTRATION
Annual Registration Fee 500.00
1. Increase in sales, purchases and cost of sales are based on the growth rate of Barangay
2. Inflation rate is 5%
4. All purchases of supplies, equipment, and furniture and fixtures are VAT exclusive
10. Rent expense will be allocated as follows: - Eighty five percent (85%) to Operations,
11. Depreciation expense will be allocated as follows: - Eighty five percent (85%) to
12. Leasehold improvements are depreciated based on the effectivity of the contract which
is 5 years
Operating Expenses
Selling Expenses
Salaries Expense 4 Php (604,800.00) Php (635,040.00) Php (666,792.00) Php (700,131.60) Php (735,138.18)
Employee Benefits Expense 5 Php (65,203.20) Php (68,424.80) Php (71,747.20) Php (75,425.96) Php (79,351.02)
Advertising Expense 6 (58,067.00) Php (60,970.35) Php (64,018.87) Php (67,219.81) Php (70,580.80)
Rent Expense (85% of the leased place) 7 (377,400.00) Php (396,270.00) Php (416,083.50) Php (436,887.68) Php (458,732.06)
Utilities Expense 8 (71,400.00) Php (74,970.00) Php (78,718.50) Php (82,654.43) Php (86,787.15)
Supplies Expense 9 (36,351.00) Php (38,168.55) Php (40,076.98) Php (42,080.83) Php (44,184.87)
Depreciation Expense 10 (54,507.10) (54,507.10) (54,507.10) (54,507.10) (54,507.10)
Store Tools Expense 11 (48,397.44) - (53,237.18) - (58,076.93)
Total (1,316,125.74) (1,328,350.80) (1,445,181.33) (1,458,907.40) (1,587,358.10)
Administrative Expenses
Retainer's Fee 3 Php (65,000.00) Php (68,250.00) Php (71,662.50) Php (75,245.63) Php (79,007.91)
Salaries Expense 4 (542,400.00) (569,520.00) (597,996.00) (627,895.80) (659,290.59)
Employee Benefits Expense 5 (50,319.70) (52,920.40) (55,681.90) (58,486.98) (60,839.26)
Rent Expense (15* of the leased place) 7 (66,600.00) (69,930.00) (73,426.50) (77,097.83) (80,952.72)
Utilities Expense 8 (12,600.00) (13,230.00) (13,891.50) (14,586.08) (15,315.38)
Supplies Expense 9 (7,221.76) (7,582.85) (7,961.99) (8,360.09) (8,778.09)
Permits and Licenses 12 (15,917.52) (16,713.40) (17,549.07) (18,426.52) (19,347.85)
Organizational Cost 13 (9,847.77) - - - -
Leasehold Improvement Dep (30,000.00) (30,000.00) (30,000.00) (30,000.00) (30,000.00)
Total Php (799,906.75) Php (828,146.64) Php (868,169.46) Php (910,098.91) Php (953,531.79)
Total Operating Expenses Php (2,116,032.49) Php (2,156,497.44) Php (2,313,350.79) Php (2,369,006.31) Php (2,540,889.89)
Net Income Php 659,868.94 Php 626,787.44 Php 668,803.16 Php 835,412.10 Php 902,661.41
CREAMY TREATS
STATEMENT OF FINANCIAL POSITION
AS OF THE YEARS ENDED, March 31,2020,2021,2022,2023,2024
NOTE 2020 2021 2022 2023 2024
ASSETS P
Current Assets
Cash 1 1,086,064.34 1,245,981.78 1,413,412.30 1,589,722.63 1,482,354.41
Inventories 2 104,504.70 120,926.86 129,743.89 138,636.93 148,111.23
Tools 3 40,122.00 42,128.10 44,234.51 46,446.23 48,768.54
Supplies 4 22,977.00 24,125.85 25,332.14 26,598.75 27,928.69
Total Current Assets 1,253,668.04 1,433,162.58 1,612,722.84 1,801,404.54 1,707,162.87
Non-Current Assets
Equipment 5 214,867.30 184,993.60 148,319.90 120,446.20 170,518.50
Furniture & Fixtures 6 71,333.60 53,500.20 35,666.80 17,833.40 73,604.80
Leasehold
7 120,000.00 90,000.00 60,000.00 30,000.00 0.00
Improvement
Total Non-Current
406,200.90 328,493.80 243,986.70 168,279.60 244,123.30
Assets
TOTAL ASSETS 1,659,868.94 1,761,656.38 1,856,709.54 1,969,684.14 1,951,286.17
Partners' Equity
Balido, Capital 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Caligagan, Capital 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Delina, Capital 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Granolin, Capital 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Lopez, Capital 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Russel, Capital 125,579.03 137,865.02 148,873.53 162,539.46 154,965.29
Vicente, Capital 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Total Partners' Capital 1,159,868.94 1,236,656.38 1,305,459.54 1,390,871.64 1,343,533.04
CREAMY TREATS
STATEMENT OF CHANGES IN EQUITIES
FOR THE YEARS ENDED, March 31,2020,2021,2022,2023,2024
Caligagan, Capital
Beginning Balance: P 150,000.00 172,381.65 183,131.89 192,764.34 204,722.03
Add: Share in Income 92,381.65 87,750.24 93,632.44 116,957.69 126,372.60
Less: Withdrawal (70,000.00) (77,000.00) (84,000.00) (105,000.00) (133,000.00)
Ending Balance: 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Delina, Capital
Beginning Balance: P 150,000.00 172,381.65 183,131.89 192,764.34 204,722.03
Add: Share in Income 92,381.65 87,750.24 93,632.44 116,957.69 126,372.60
Less: Withdrawal (70,000.00) (77,000.00) (84,000.00) (105,000.00) (133,000.00)
Ending Balance: 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Granolin, Capital
Beginning Balance: P 150,000.00 172,381.65 183,131.89 192,764.34 204,722.03
Add: Share in Income 92,381.65 87,750.24 93,632.44 116,957.69 126,372.60
Less: Withdrawal (70,000.00) (77,000.00) (84,000.00) (105,000.00) (133,000.00)
Ending Balance: 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Lopez, Capital
Beginning Balance: P 150,000.00 172,381.65 183,131.89 192,764.34 204,722.03
Add: Share in Income 92,381.65 87,750.24 93,632.44 116,957.69 126,372.60
Less: Withdrawal (70,000.00) (77,000.00) (84,000.00) (105,000.00) (133,000.00)
Ending Balance: 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
Russel, Capital
Beginning Balance: P 100,000.00 125,579.03 137,865.02 148,873.53 162,539.46
Add: Share in Income 105,579.03 100,285.99 107,008.51 133,665.94 144,425.82
Less: Withdrawal (80,000.00) (88,000.00) (96,000.00) (120,000.00) (152,000.00)
Ending Balance: 125,579.03 137,865.02 148,873.53 162,539.46 154,965.29
Vicente, Capital
Beginning Balance: P 150,000.00 172,381.65 183,131.89 192,764.34 204,722.03
Add: Share in Income 92,381.65 87,750.24 93,632.44 116,957.69 126,372.60
Less: Withdrawal (70,000.00) (77,000.00) (84,000.00) (105,000.00) (133,000.00)
Ending Balance: 172,381.65 183,131.89 192,764.34 204,722.03 198,094.63
CREAMY TREATS
Statement of Cash Flow
For the Year Ended, March 31, 2019, 2020, 2021, 2022, 2023
Operating Activities
Net Income/Loss 659,868.94 626,787.44 668,803.16 835,412.10 902,661.41
Depreciation 84,507.10 84,507.10 84,507.10 84,507.10 84,507.10
(Increase)/Decrease in Inventory (104,504.70) (16,422.16) (8,817.04) (8,893.04) (9,474.30)
(Increase)/Decrease in Tools (40,122.00) (2,006.10) (2,106.41) (2,211.73) (2,322.31)
(Increase)/Decrease in Supplies (22,977.00) (1,148.85) (1,206.29) (1,266.61) (1,330.74)
Increase/(Decrease) in Trade and Other Payables 500,000.00 25,000.00 26,250.00 27,562.50 28,940.63
Total Cash Generated in Operating Activities 1,076,772.34 716,717.43 767,430.53 935,110.33 1,002,981.78
Investing Activities
(Increase)/Decrease in Equipment (251,541.00) (6,800.00) (8,800.00)
(Increase)/Decrease in Furniture (89,167.00) - (160,350.00)
(Increase)/ Decrease in Leasehold Improvement (150,000.00) -
Total Cash Paid in Investing Activities (490,708.00) (6,800.00) (8,800.00) (160,350.00)
Financing Activities
Increase/(Decrease) in Capital (500,000.00) (550,000.00) (600,000.00) (750,000.00) (950,000.00)
Total Cash Generated in Financing Activities (500,000.00) (550,000.00) (600,000.00) (750,000.00) (950,000.00)
1. Net Sales
Annual Sales per Cone- Classic Flavor P 606,690.00 649,764.99 695,898.30 745,307.08 798,223.89
Annual Sales per Cone- Exclusive Flavor 152,810.04 163,659.56 175,279.39 187,724.22 201,052.64
Annual Sales per Cup- Classic Flavor 1,950,075.00 2,088,530.33 2,236,815.98 2,395,629.91 2,565,719.64
Annual Sales per Cup- Exclusive Flavor 485,893.69 520,392.14 557,339.98 596,911.12 639,291.81
Annual Sales of Exclusive Treats 1,480,164.04 1,585,255.69 1,697,808.85 1,818,353.27 1,947,456.36
Total Sales P 4,675,632.78 5,007,602.70 5,363,142.49 5,743,925.61 6,151,744.33
2. Cost of Sales
3. Retainer’s Fee
4. Salaries Expense
2020
2021
2022
2023
2024
5. Employee Benefits
2020
GRAND TOTAL 95,600.00 6,793.50 1,150.00 700.00 8,643.50 96,402.90 19,120.00 115,522.90
2021
GRAND TOTAL 100,380.00 7,014.90 1,237.50 700.00 8,952.40 101,269.20 20,076.00 121,345.20
2022
GRAND TOTAL 105,399.00 7,235.70 1,250.00 700.00 9,185.70 106,349.30 21,079.80 127,429.10
2023
GRAND TOTAL 110,668.95 7,677.90 1,337.50 700.00 9,715.40 111,779.15 22,133.79 133,912.94
2024
GRAND TOTAL 116,202.40 8,239.50 1,987.50 700.00 10,927.00 116,949.80 23,240.48 140,190.28
6. Advertising Expense
7. Rent Expense
8. Utilities Expense
9. Supplies Expense
Administration Expense:
Ballpen 1,612.80 1,693.44 1,778.11 1,867.02 1,960.37
Pencils 1,612.80 1,693.44 1,778.11 1,867.02 1,960.37
Thermal receipt 2,741.76 2,878.85 3,022.79 3,173.93 3,332.63
Ink for printer 1,254.40 1,317.12 1,382.98 1,452.12 1,524.73
Total Admin Expense: 7,221.76 7,582.85 7,961.99 8,360.09 8,778.09
BOARD GAMES
PRICE PER 2020 2021 2022 2023 2024
ITEM UNIT
UNIT TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE
UNO cards 3 60 180 198.00 216.00
Dix- It 3 390 1,170 1,287.00 1,404.00
Monopoly 3 60 180 198.00 216.00
Jengga 3 180 540 594.00 648.00
- -
Snakes and Ladder 3 150 450 495.00 540.00
Coup 3 190 570 627.00 684.00
Total Board Games expense 1,030 3,090 - 3,399 - 3,708
SEC REGISTRSATION
Stock transfer book P 320.00
Articles of Corporation 1,150.00
SEC Bulletin 500.00
Legal Research Fee 129.66
Filing Fee 1,805.61
BIR REGISTRATION
Annual Registration Fee 500.00
Certification Fee 600.00
Documentary Stamp Tax 15.00
Special Book of Accounts 400.00
CITY REGISTRATION
Annual Bulding inspection Fee 380.50
Annual Electrical Inspection Fee 325.00
Annual Signboard inspection fee 36.00
Business Plate Fee 350.00
Locational Clearance Fee 450.00
Fire Inspection Fee 336.00
Sanitary Inspection Fee 400.00
Zoning fee 350.00
Business Tax 600.00
Mayor's Permit 600.00
Garbage Fee 600.00
Total Organizational Cost P 4,405.27
1. Cash
2. Inventories
3. Tools
4. Supplies
STORE SUPPLIES-SANITARY
2020 2021 2022 2023 2024
ITEM UNIT PRICE PER UNIT
TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE
Dishwashing Liquid 25 125.00 3,125.00 3,281.25 3,445.31 3,617.58 3,798.46
Sponge 24 36.00 864.00 907.20 952.56 1,000.19 1,050.20
Tissue 20 220.00 4,400.00 4,620.00 4,851.00 5,093.55 5,348.23
Spit Guard 20 50.00 1,000.00 1,050.00 1,102.50 1,157.63 1,215.51
Hairnet 12 17.00 204.00 214.20 224.91 236.16 247.96
Apron 12 150.00 1,800.00 1,890.00 1,984.50 2,083.73 2,187.91
Rubbing Alcohol 6 80.00 480.00 504.00 529.20 555.66 583.44
Hand Sanitizer 2 550.00 1,100.00 1,155.00 1,212.75 1,273.39 1,337.06
Toilet Bowl Cleaner 5 760.00 3,800.00 3,990.00 4,189.50 4,398.98 4,618.92
Garbage Bag 50 20.00 1,000.00 1,050.00 1,102.50 1,157.63 1,215.51
Wastebasket 4 495.00 1,980.00 2,079.00 2,182.95 2,292.10 2,406.70
TOTAL STORE SUPPLIES-SANITARY ₱ 19,753.00 ₱ 20,740.65 ₱ 21,777.68 ₱ 22,866.57 ₱ 24,009.89
ADMINISTRATIVE SUPPLIES
2021 2022 2023 2024
ITEM UNIT PRICE PER UNIT
TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE
Ballpoint Pen 120 6.00 720.00 756.00 793.80 833.49 875.16
Pencils 120 6.00 720.00 756.00 793.80 833.49 875.16
Thermal Receipt Paper 12 102.00 1,224.00 1,285.20 1,349.46 1,416.93 1,487.78
Ink for printer 8 70.00 560.00 588.00 617.40 648.27 680.68
TOTAL ADMIN SUPPLIES ₱ 3,224.00 ₱ 3,385.20 ₱ 3,554.46 ₱ 3,732.18 ₱ 3,918.79
5. Equipment
STORE FURNITURES & FIXTURES DEPRECIATION 2020 2021 2022 2023 2024
DEPRECIATION
ITEM TOTAL PRICE YEARS Furniture and Fixture Net of Depreciation
PER YEAR
Table 12,000.00 5 2,400.00 9,600.00 7,200.00 4,800.00 2,400.00 12,000.00
Chairs 10,500.00 5 2,100.00 8,400.00 6,300.00 4,200.00 2,100.00 10,500.00
Long Table 18,000.00 5 3,600.00 14,400.00 10,800.00 7,200.00 3,600.00 18,000.00
Small Couch 7,000.00 5 1,400.00 5,600.00 4,200.00 2,800.00 1,400.00 7,000.00
Table (Food Preparation) 15,730.00 5 3,146.00 12,584.00 9,438.00 6,292.00 3,146.00 15,730.00
TOTAL STORE F & F ₱63,230.00 ₱12,646.00 ₱50,584.00 ₱37,938.00 ₱25,292.00 ₱12,646.00 ₱63,230.00
ADMINISTRATIVE FURNITURES & FIXTURES DEPRECIATION 2020 2021 2022 2023 2024
DEPRECIATION
ITEM TOTAL PRICE YEARS Furniture and Fixture Net of Depreciation
PER YEAR
Office Chair 10,937.00 5 2,187.40 8,749.60 6,562.20 4,374.80 2,187.40 4,374.80
Office Table 15,000.00 5 3,000.00 12,000.00 9,000.00 6,000.00 3,000.00 6,000.00
TOTAL ADMIN F & F ₱25,937.00 ₱5,187.40 ₱20,749.60 ₱15,562.20 ₱10,374.80 ₱5,187.40 ₱10,374.80
7. Leasehold Improvement
VAT Payable
Output Tax 561,075.93 600,912.32 643,577.10 689,271.07 738,209.32
FINANCIAL RATIOS
Current Ratio
2019 2020 2021 2022 2023
Current Assets PHP 1,253,668.04 PHP 1,433,162.58 PHP 1,612,722.84 PHP 1,801,404.54 PHP 1,707,162.87
Current Liabilities 500,000.00 525,000.00 551,250.00 578,812.50 607,753.13
Gross Profit PHP 2,775,901.43 PHP 2,783,284.89 PHP 2,982,153.94 PHP 3,204,418.41 PHP 3,443,551.30
Sales 4,675,632.78 5,007,602.70 5,363,142.49 5,743,925.61 6,151,744.33
Net Profit PHP 659,868.94 PHP 626,787.44 PHP 668,803.16 PHP 835,412.10 PHP 902,661.41
Revenue 4,675,632.78 5,007,602.70 5,363,142.49 5,743,925.61 6,151,744.33
Return on Asset
2019 2020 2021 2022 2023
Net Profit PHP 659,868.94 PHP 626,787.44 PHP 668,803.16 PHP 835,412.10 PHP 902,661.41
Average Total Assets 1,659,868.94 1,710,762.66 1,759,411.62 1,811,979.75 1,839,841.03
Return on Investment
2019 2020 2021 2022 2023
Net Profit PHP 659,868.94 PHP 626,787.44 PHP 668,803.16 PHP 835,412.10 PHP 902,661.41
Total Investment 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00
Leverage Ratio
2019 2020 2021 2022 2023
Total Liabilities PHP 500,000.00 PHP 525,000.00 PHP 551,250.00 PHP 578,812.50 PHP 607,753.13
Total Asset 1,659,868.94 1,761,656.38 1,856,709.54 1,969,684.14 1,951,286.17
Total Equity PHP 1,159,868.94 PHP 1,371,229.88 PHP 1,540,503.74 PHP 1,776,858.45 PHP 1,981,901.34
Total Asset 1,659,868.94 1,761,656.38 1,856,709.54 1,969,684.14 1,951,286.17
Total Liabilities PHP 500,000.00 PHP 525,000.00 PHP 551,250.00 PHP 578,812.50 PHP 607,753.13
Total Equity 1,159,868.94 1,371,229.88 1,540,503.74 1,776,858.45 1,981,901.34