Machinery and Equipment

Desktop
Php 200,000.00
Vendo Computer
Php 62,500.00
Wall Clock
Php
195.00
Cash Box
Php
400.00
Fire Extinguisher
Php
1,000.00
CCTV Package
Php
8,242.00
Total
Php 272,337.00
Supplies (per month)
Bond Paper (Short)
Php
Bond Paper (Long)
Php
Ink
Php
Total
Php

390.00
210.00
1,180.00
1,780.00

Utilities (per month)

Electricity
Php 26,338.67
Water
Php
608.32
Internet
Php
4,000.00
Total
Php 30,946.99
Salary (per year)
Salary Expense
Php 249,600.00
Rent (per month)
Rent Expense
Php

30,000.00

Uniform Allowance (per year)

Uniform Allowance
Php
6,000.00

Prepaid Rent

Prepaid Rent
Php 210,000.00

SSS (per month)

2013
Php
2014
Php
2015
Php
2016
Php
2017
Php

520.00
572.00
572.00
572.00
572.00

Philhealth (per month)

2013
Php
2014
Php

125.00
125.00

Php
Php
Php
Php
Php

377669.48
26,852.27
620.18
4,000.00
31,472.46
377,669.48

Php
Php
Php
Php
Php

384098.03
27,375.89
632.28
4,000.00
32,008.17
384,098.03

2015
2016
2017

Php
Php
Php

Pag-ibig (per month)

2013
Php
2014
Php
2015
Php
2016
Php
2017
Php

125.00
125.00
125.00

208.00
212.99
218.10
223.34
228.70

Registration Fee (initial)

Reserve Company Name
Php
40.00
(SEC)
Notary
Php
500.00
Registration of Company
Php
2,665.00
Name (SEC) and Preregistered TIN
Barangay Clearance
Php
600.00
Business Permit
Php
6,516.50
Books of Account
Php
400.00
COR & TIN (BIR)
Php
15.00
Registration Fee & DST
Php
4,670.00
Receipts
Php
3,500.00
Total
Php 18,906.50
Taxes & Licenses (per year)
Taxes & Licenses
Php
3,375.00
Depreciation Expense (per year)
Desktop
Php 40,000.00
CCTV Package
Php
1,648.40
Vendo Computer
Php 12,500.00
Total
Php 54,148.40
Prepaid Supplies
Prepaid Supplies
Php

21,360.00

Php
Php
Php
Php
Php

390651.94
27,909.72
644.61
4,000.00
32,554.33
390,651.94

Php
Php
Php
Php
Php

397333.65
28,453.96
657.17
4,000.00
33,111.14
397,333.65

Total Project Cost - All items considered,

consumption made
Assets
Machinery and Equipment
Desktop
Vendo Computer
Wall Clock
Cash Box
Fire Extinguisher
CCTV Package
Total

Php 200,000.00
Php 62,500.00
Php
195.00
Php
400.00
Php
1,000.00
Php
8,242.00
Php 272,337.00

Supplies (1st month)

Bond Paper (Short)
Bond Paper (Long)
Ink
Total

Php
Php
Php
Php

Prepaid Rent
Prepaid Supplies

Php 210,000.00
Php 21,360.00

390.00
210.00
1,180.00
1,780.00

Pre-operating Expense
Utilities Expense
Uniform Allowance
Salaries Expense
Rent Expense
Registration Fees Expense
Taxes and Licenses
SSS Contribution
Philhealth Contribution
Pag-ibig Contribution
Total Pre-operating Expense

Php 30,946.99
Php
6,000.00
Php 20,800.00
Php 30,000.00
Php 18,906.50
Php
3,375.00
Php
520.00
Php
125.00
Php
208.00
Php 110,881.49

Total Project Cost

Php 616,358.49

RPM Shop
Projected Income Statement
For the year 2013-2017

Service Income
Operating Expenses
Rent Expense
Salaries Expense
Utilities Expense
Depreciation Expense
Registration Fees Expense
Taxes and Licenses
Supplies Expense
SSS Contribution
Philhealth Contribution
Pag-ibig Contribution
Total Operating Expenses
Net Income before Tax
Less: Income Tax Expense
Net Income after Tax

2013
Php 1,302,400.00

2014
Php 1,327,796.80

2015
Php 1,353,688.84

2016
Php 1,380,085.77

Php 360,000.00
Php 249,600.00
Php 371,364.00
Php
54,148.40
Php
18,906.50
Php
3,375.00
Php
21,360.00
Php
6,240.00
Php
1,500.00
Php
2,496.00
Php 1,088,989.90
Php 213,410.10
Php
21,341.01
Php 192,069.09

Php 360,000.00
Php 255,590.40
Php 377,669.48
Php
54,148.40
Php
Php
3,375.00
Php
21,776.52
Php
6,864.00
Php
1,500.00
Php
2,555.88
Php 1,083,479.68
Php 244,317.12
Php
24,431.71
Php 219,885.41

Php 360,000.00
Php 261,724.57
Php 384,098.03
Php
54,148.40
Php
Php
3,375.00
Php
22,201.16
Php
6,864.00
Php
1,500.00
Php
2,617.20
Php 1,096,528.36
Php 257,160.48
Php
25,716.05
Php 231,444.43

Php 360,000.00
Php 268,005.96
Php 390,651.94
Php
54,148.40
Php
Php
3,375.00
Php
22,634.08
Php
6,864.00
Php
1,500.00
Php
2,680.08
Php 1,109,859.46
Php 270,226.31
Php
27,022.63
Php 243,203.68

2017
Php 1,406,997.44
Php 360,000.00
Php 274,438.10
Php 397,333.65
Php
54,148.40
Php
Php
3,375.00
Php
23,075.45
Php
6,864.00
Php
1,500.00
Php
2,744.40
Php 1,123,479.00
Php 283,518.44
Php
28,351.84
Php 255,166.59

RPM Shop
Projected Cash Flow
For the year 2013-2017

Cash Inflow Equity

Service Income
Total Cash Inflow
Cash Outlfow
Pre-operating Expense
Machines and Equipments
Rent Expense
Registration Fees Expense
Taxes and Licenses
Prepaid Rent
Uniform Allowance
Total Pre-operating Expense
Operating Expense
Supplies Expense
Salaries Expense
Utilities Expense
SSS Contribution
Philhealth Contribution
Pag-ibg Contribution
Prepaid Rent Expense
Total Operating Expense
Total Expenses
Income Tax
Total Cash Outflow
Net Cash
Cash, Beginning
Cash, End

Pre-operating
Php 1,256,858.50
Php
Php 1,256,858.50

Php
Php
Php
Php
Php
Php

30,000.00
18,906.50
3,375.00
210,000.00
6,000.00
268,281.50

Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php

1,780.00
20,800.00
30,947.00
520.00
125.00
208.00
17,500.00
71,880.00
340,161.50
340,161.50
916,697.00

Php

916,697.00

2013
Php
Php 1,302,400.00

Php
Php
Php
Php
Php

272,337.00
120,000.00
-

Php

392,337.00

Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php

21,360.00
249,600.00
371,364.00
6,240.00
1,500.00
2,496.00
210,000.00
862,560.00
1,254,897.00
21,341.01
1,254,897.00
1,233,555.99
916,697.00
2,150,252.99

RPM Shop
Projected Cash Flow
For the year 2013-2017
2014
Php
Php 1,327,796.80

2015
Php
Php 1,353,688.84

2016
Php
Php 1,380,085.77

2017
Php
Php 1,406,997.44

Php
Php
Php
Php
Php
Php

360,000.00
3,375.00
6,000.00
369,375.00

Php
Php
Php
Php
Php

Php
Php
Php
Php
Php

Php
Php
Php
Php
Php

Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php
Php

21,776.52
255,590.40
377,669.48
6,864.00
1,500.00
2,555.88
665,956.28
1,035,331.28
24,431.71
1,035,331.28
1,010,899.57
2,150,252.99
3,161,152.56

3,375.00
6,000.00
9,375.00

Php
22,201.16
Php
261,724.57
Php
384,098.03
Php
6,864.00
Php
1,500.00
Php
2,617.20
Php
Php
679,004.96
Php
688,379.96
Php
25,716.05
Php
688,379.96
Php
662,663.91
Php 3,161,152.56
Php 3,823,816.47

3,375.00
6,000.00
9,375.00

Php
22,634.08
Php
268,005.96
Php
390,651.94
Php
6,864.00
Php
1,500.00
Php
2,680.08
Php
Php
692,336.06
Php
701,711.06
Php
27,022.63
Php
701,711.06
Php
674,688.43
Php 3,823,816.47
Php 4,498,504.91

3,375.00
6,000.00
9,375.00

Php
23,075.45
Php
274,438.10
Php
397,333.65
Php
6,864.00
Php
1,500.00
Php
2,744.40
Php
Php
705,955.60
Php
715,330.60
Php
28,351.84
Php
715,330.60
Php
686,978.76
Php 4,498,504.91

RPM Shop
Projected Cash Flow
For the year 2013-2017
2013
Cash Flows from Operating Activities
Cash received from customers
Cash paid to employees (Salaries
Expense)

Php

1,302,400.00

2014
Php

2015

1,327,796.80

Php

2016

1,353,688.84

Php

1,380,085.77

Php

(249,600.00) Php

(255,590.40) Php

(261,724.57) Php

(268,005.96)

Cash paid for other operating expenses

Php

(836,014.90) Php

(824,514.28) Php

(831,428.79) Php

(838,478.50)

Taxes & Licenses paid

Net Cash Provided/(Used) by Operating
Activities

Php

(3,375.00) Php

(3,375.00) Php

(3,375.00) Php

(3,375.00)

Php

213,410.10

Php

244,317.12

Php

257,160.48

Php

270,226.31

Cash Flows from Investing Activities

Additions to Machinery and Equipment,
Supplies, Prepaid Rent, Prepaid Supplies
and Uniform Allowance
Net Cash Provided/(Used) by Investing
Activities
Cash Flows from Financing Activities
Increase in short term borrowing
Capital Amount
Reduction of short term borrowing
Net Cash Provided/(Used) by Operating
Activities
Increase/(Decrease) in Cash

Php

(511,477.00) Php

Php

Php

Php

(511,477.00) Php

Php

Php

Php

Php

Php

Php
Php
Php

22,153.00
963,161.50
-

Php
Php

(22,153.00)

Php

985,314.50

Php

22,153.00

Php

Php

687,247.60

Php

953,717.72

Php

1,210,878.20

Php

1,481,104.50

2017
Php

1,406,997.44

Php

(274,438.10)

Php

(845,665.90)

Php

(3,375.00)

Php

283,518.44

Php

Php

Php

Php

Php

1,764,622.94

RPM Shop
Projected Balance Sheet
For the year 2013-2017
2013
Assets
Cash
Machinery and Equipment
Accumulated Depreciation
Prepaid Supplies
Total

Php
Php
Php
Php
Php

687,247.60
272,337.00
(54,148.40)
21,360.00
926,796.20

Liabilities
Salaries Payable
SSS Premium Payable
Philhealth Premiums Payable
Pag-ibig Premiums Payable
Total

Php
Php
Php
Php
Php

21,300.00
520.00
125.00
208.00
22,153.00

Owner's Equity
Capital

Php 1,180,557.10
Php 1,202,710.10

2014

2015

2016

Php
953,717.72
Php
272,337.00
Php (108,296.80)
Php
21,360.00
Php 1,139,117.92

Php 1,210,878.20
Php
272,337.00
Php (162,445.20)
Php
21,360.00
Php 1,342,130.00

Php 1,481,104.50
Php
272,337.00
Php (216,593.60)
Php
21,360.00
Php 1,558,207.90

Php 1,139,117.92

Php 1,342,130.00

Php 1,558,207.90

2017
Php 1,764,622.94
Php
272,337.00
Php (270,742.00)
Php
21,360.00
Php 1,787,577.94

Php 1,787,577.94

RPM Shop
Financial Analysis
For the year 2013
Current Ratio
Current Assets
Current Liabilities

Php
Php

687,247.60
22,153.00

31.02

Acid Test Ratio

Current Assets - Supplies
Current Liabilities

Php
Php

665,887.60
22,153.00

30.06

Return on Assets
Net Income after Tax
Total Assets

Php
Php

192,069.09
926,796.20

21%

Asset Turnover
Service Income
Total Assets

Php 1,302,400.00
Php 926,796.20

141%

Debt-Equity Ratio
Total Liabilities
Total Equity

Php
22,153.00
Php 1,202,710.10

0.02

Operating Profit Margin

Net Income before Tax
Service Income

Php 213,410.10
Php 1,302,400.00

0.16

Net Profit Margin

Net Income after Tax
Service Income

Php 192,069.09
Php 1,302,400.00

15%

Return on Equity
Net Income after Tax
Average Equity

Php 192,069.09
Php 1,405,948.77

14%