NOTE 1 : SCHEDULE OF SALES

Product Quantity Unit

1 21 serving
2 18 serving
3 13 serving
4 14 serving
5 18 serving
6 9 serving
7 13 serving
8 11 serving
9 17 serving
10 32 serving
11 18 serving
12 7 serving
13 10 serving
14 12 serving
15 16 serving
16 31 serving
17 3 serving
18 16 serving
19 12 serving
20 16 serving
21 23 serving
22 8 serving
23 9 serving
24 19 serving
25 16 serving
26 14 serving
27 28 serving
28 11 serving
29 12 serving
30 7 serving
31 7 serving
32 23 serving
33 12 serving
34 8 serving
TOTAL 504

NOTE 2 : SCHEDULE OF COST OF SALES

2022 2023
Beginning Inventory 658,830.20 790,596.24
Add: Purchases 7,247,132.20 7,971,845.42
Total Goods Available for Sale 7,905,962.40 8,762,441.66
Less: Ending Inventory 790,596.24 876,244.17
Cost of Goods Solds 7,115,366.16 7,886,197.49

NOTE 3 : SCHEDULE OF UTILITIES EXPENSE

2022 2023
Electricity 72,000.00 75,600.00
Water Supply 42,000.00 44,100.00
LPG 21,600.00 22,680.00
 Telecommunication 18,000.00 18,900.00
TOTAL 153,600.00 161,280.00

NOTE 4: PERMITS AND LICENSES

2022 2023
300.00 300.00
50.00 50.00
250.00 250.00
200.00 200.00
150.00 150.00
20.00 20.00
30.00 30.00
150.00 150.00
100.00 100.00
700.00 700.00
500.00 500.00
SEC Registration 3,500.00
50.00 50.00
700.00 700.00
TOTAL 6,700.00 3,200.00

NOTE 5 : SCHEDULE OF ADVERTISING EXPENSE

2022 2023
Tarp 5,000.00 4,750.00
Flyers 3,500.00 3,325.00
TOTAL 8,500.00 8,075.00

NOTE 6: Salaries and Wages, 13th Month Pay and Government Contributions
Employee Cont
Employee Monthly Salary SSS PhilHealth
Head Chef/Cook 1 10,800.00 486.00 486.00
Head Chef/Cook 2 10,800.00 486.00 486.00
Souz Chef 8,800.00 396.00 396.00
8,800.00 396.00 396.00
8,800.00 396.00 396.00
8,800.00 396.00 396.00
8,800.00 396.00 396.00
4,810.00 216.45 216.45
4,810.00 216.45 216.45
4,810.00 216.45 216.45
4,810.00 216.45 216.45
8,800.00 396.00 396.00
4,810.00 216.45 216.45
8,800.00 396.00 396.00
4,810.00 216.45 216.45
8,800.00 396.00 396.00
4,810.00 216.45 216.45
TOTAL 13TH MONT 125,670.00 5,655.15 5,655.15
ANNUAL 1,508,040.00
Employer Cont
Head Cook 1,026.00 486.00
1,026.00 486.00
836.00 396.00
836.00 396.00
836.00 396.00
836.00 396.00
836.00 396.00
456.95 216.45
456.95 216.45
456.95 216.45
456.95 216.45
836.00 396.00
456.95 216.45
836.00 396.00
456.95 216.45
836.00 396.00
456.95 216.45
MONTHLY 11,938.65 5,655.15
ANNUAL 143,263.80 67,861.80

Note 7: Schedule of Liabilities

2022 2023
SSS,Phil,Pag Ibig Payable 33,930.90 33,930.90
Income Tax Payable 754,582.67 562,108.50
788,513.57 596,039.40

Note 8: Schedule of Office Supplies

2022 2023
Office Supplies 100,320.00 110,352.00
TOTAL 100,320.00 110,352.00

Note 9 : Depreciation Expense Cost Useful Life

Machineries & Equipment 141,495.00 5
Kitchen Utensils 76,743.00 5
Furniture and Fixtures 245,832.00 5
Building Construction 1,456,525.00 10
Total 1,920,595.00

Note 10: Schedule of Repair and Maintenance Expense

2022 2023
Repair and Maintenance Expe 18,000.00 18,900.00
TOTAL 18,000.00 18,900.00

Note 11: Schedule of Transportation Expense

2022 2023
Transportation Expense 6,000.00 6,300.00
TOTAL 6,000.00 6,300.00

Note 12 : Schedule of Owner's Equity

2022 2023
Beginning Capital 3,700,000.00 7,224,366.59
Add: Net Income 3,574,366.59 4,364,919.93
Investment
Total 7,274,366.59 11,589,286.52
Less: Withdrawal 50,000.00 50,000.00
Ending Capital 7,224,366.59 11,539,286.52
 2022 2023 2024
Cost Sales
90.00 689,850.00 758,835.00 834,718.50
120.00 788,400.00 867,240.00 953,964.00
120.00 569,400.00 626,340.00 688,974.00
120.00 613,200.00 674,520.00 741,972.00
120.00 788,400.00 867,240.00 953,964.00
120.00 394,200.00 433,620.00 476,982.00
130.00 616,850.00 678,535.00 746,388.50
90.00 361,350.00 397,485.00 437,233.50
120.00 744,600.00 819,060.00 900,966.00
60.00 700,800.00 770,880.00 847,968.00
40.00 262,800.00 289,080.00 317,988.00
60.00 153,300.00 168,630.00 185,493.00
25.00 91,250.00 100,375.00 110,412.50
40.00 175,200.00 192,720.00 211,992.00
25.00 146,000.00 160,600.00 176,660.00
15.00 169,725.00 186,697.50 205,367.25
120.00 131,400.00 144,540.00 158,994.00
50.00 292,000.00 321,200.00 353,320.00
50.00 219,000.00 240,900.00 264,990.00
50.00 292,000.00 321,200.00 353,320.00
50.00 419,750.00 461,725.00 507,897.50
30.00 87,600.00 96,360.00 105,996.00
60.00 197,100.00 216,810.00 238,491.00
60.00 416,100.00 457,710.00 503,481.00
60.00 350,400.00 385,440.00 423,984.00
60.00 306,600.00 337,260.00 370,986.00
120.00 1,226,400.00 1,349,040.00 1,483,944.00
110.00 441,650.00 485,815.00 534,396.50
110.00 481,800.00 529,980.00 582,978.00
120.00 306,600.00 337,260.00 370,986.00
120.00 306,600.00 337,260.00 370,986.00
70.00 587,650.00 646,415.00 711,056.50
70.00 306,600.00 337,260.00 370,986.00
70.00 204,400.00 224,840.00 247,324.00
13,838,975.00 15,222,872.50 16,745,159.75

2024 2025 2026

876,244.17 964,527.41 1,061,046.04
8,769,029.96 9,645,932.96 10,610,526.25
9,645,274.13 10,610,460.37 11,671,572.29
964,527.41 1,061,046.04 1,167,157.23
8,680,746.72 9,549,414.33 10,504,415.06

2024 2025 2026

79,380.00 83,349.00 87,516.45
46,305.00 48,620.25 51,051.26
23,814.00 25,004.70 26,254.94
 19,845.00 20,837.25 21,879.11
169,344.00 177,811.20 186,701.76

2024 2025 2026

300.00 300.00 300.00
50.00 50.00 50.00
250.00 250.00 250.00
200.00 200.00 200.00
150.00 150.00 150.00
20.00 20.00 20.00
30.00 30.00 30.00
150.00 150.00 150.00
100.00 100.00 100.00
700.00 700.00 700.00
500.00 500.00 500.00

50.00 50.00 50.00

700.00 700.00 700.00
3,200.00 3,200.00 3,200.00

2024 2025 2026

4,512.50 4,286.88 4,072.53
3,158.75 3,000.81 2,850.77
7,671.25 7,287.69 6,923.30

tributions
Employee Contributions
HDMF Withholding Tax Net Pay
216.00 9,612.00
216.00 9,612.00
176.00 7,832.00
176.00 7,832.00
176.00 7,832.00
176.00 7,832.00
176.00 7,832.00
96.20 4,280.90
96.20 4,280.90
96.20 4,280.90
96.20 4,280.90
176.00 7,832.00
96.20 4,280.90
176.00 7,832.00
96.20 4,280.90
176.00 7,832.00
96.20 4,280.90
2,513.40 13,823.70

Employer Contributions
 216.00
216.00
176.00
176.00
176.00
176.00
176.00
96.20
96.20
96.20
96.20
176.00
96.20
176.00
96.20
176.00
96.20
2,513.40 20,107.20
30,160.80 241,286.40

2024 2025 2026

33,930.90 33,930.90 33,930.90
673,767.01 797,289.18 933,359.54
707,697.91 831,220.08 967,290.44

2024 2025 2026

121,387.20 133,525.92 146,878.51
121,387.20 133,525.92 146,878.51

Salvage Value Annual Depreciation

7,074.75 26,884.05
3,837.15 14,581.17
12,291.60 46,708.08
72,826.25 138,369.88
Total 226,543.18

2024 2025 2026

19,845.00 20,837.25 21,879.11
19,845.00 20,837.25 21,879.11

2024 2025 2026

6,615.00 6,945.75 7,293.04
6,615.00 6,945.75 7,293.04

2024 2025 2026

11,539,286.52 16,450,330.52 22,022,155.35
4,961,044.00 5,621,824.83 6,349,453.39
 16,500,330.52 22,072,155.35 28,371,608.74
50,000.00 50,000.00 50,000.00
16,450,330.52 22,022,155.35 28,321,608.74
 2025 2026

918,190.35 1,010,009.39
1,049,360.40 1,154,296.44
757,871.40 833,658.54
816,169.20 897,786.12
1,049,360.40 1,154,296.44
524,680.20 577,148.22
821,027.35 903,130.09
480,956.85 529,052.54
991,062.60 1,090,168.86
932,764.80 1,026,041.28
349,786.80 384,765.48
204,042.30 224,446.53
121,453.75 133,599.13
233,191.20 256,510.32
194,326.00 213,758.60
225,903.98 248,494.37
174,893.40 192,382.74
388,652.00 427,517.20
291,489.00 320,637.90
388,652.00 427,517.20
558,687.25 614,555.98
116,595.60 128,255.16
262,340.10 288,574.11
553,829.10 609,212.01
466,382.40 513,020.64
408,084.60 448,893.06
1,632,338.40 1,795,572.24
587,836.15 646,619.77
641,275.80 705,403.38
408,084.60 448,893.06
408,084.60 448,893.06
782,162.15 860,378.37
408,084.60 448,893.06
272,056.40 299,262.04
18,419,675.73 20,261,643.30

8,303,385.00 yearly raw materials

691,948.75 monthly
 SUGARLY YOURS
STATEMENT OF OPERATIONS
FOR THE PERIOD ENDED

2022 2023 2024

Sales Note 1 13,838,975.00 15,222,872.50 16,745,159.75
Less : Cost of Sales Note 2 7,115,366.16 7,886,197.49 8,680,746.72
Gross Profit 6,723,608.84 7,336,675.01 8,064,413.03
Less: Operating Expenses
Salaries Expense Note 6 1,508,040.00 1,508,040.00 1,508,040.00
Advertising Expense Note 5 8,500.00 8,075.00 7,671.25
Utilities Expenses Note 3 153,600.00 161,280.00 169,344.00
Taxes and Licenses Note 4 6,700.00 3,200.00 3,200.00
Repair and Maintenance Note 10 18,000.00 18,900.00 19,845.00
Transportation Expense Note 11. 6,000.00 6,300.00 6,615.00
Employer Contribution Note 6 241,286.40 241,286.40 241,286.40
Office Supplies Note 8 100,320.00 110,352.00 121,387.20
Depreciation Note 9 226,543.18 226,543.18 226,543.18
13th Month pay Note 6 125,670.00 125,670.00 125,670.00
Total Operating Expenses 2,394,659.57 2,409,646.57 2,429,602.03
Net Income (loss) before Tax 4,328,949.27 4,927,028.43 5,634,811.01
Provisions for Income Tax 754,582.67 562,108.50 673,767.01
Net Income (loss) after Tax 3,574,366.59 4,364,919.93 4,961,044.00
 2025 2026
18,419,675.73 20,261,643.30
9,549,414.33 10,504,415.06
8,870,261.39 9,757,228.24

1,508,040.00 1,508,040.00
7,287.69 6,923.30
177,811.20 186,701.76
3,200.00 3,200.00
20,837.25 21,879.11
6,945.75 7,293.04
241,286.40 241,286.40
133,525.92 146,878.51
226,543.18 226,543.18
125,670.00 125,670.00
2,451,147.38 2,474,415.30
6,419,114.01 7,282,812.94
797,289.18 933,359.54
5,621,824.83 6,349,453.39
 SUGARLY YOURS
STATEMENT OF FINANCIAL POSITION
AS OF

ASSETS 2022 2023

Cash 4,528,232.10 8,791,573.11
Inventory Note 3 790,596.24 876,244.17
Land 1,000,000.00 1,000,000.00
Property & Equipment(net) 1,694,051.83 1,467,508.65

Total Assets 8,012,880.17 ###

Liabilities & Capital

Liabilities 788,513.57 596,039.40

Equity
Owner's Equity 7,224,366.59 11,539,286.52

Total liabilities & Equity 8,012,880.17 ###

- -
Y YOURS
NANCIAL POSITION
OF

2024 2025 2026

13,952,535.54 19,777,907.09 26,333,862.83
964,527.41 1,061,046.04 1,167,157.23
1,000,000.00 1,000,000.00 1,000,000.00
1,240,965.47 1,014,422.30 787,879.12

### ### ###

707,697.91 831,220.08 967,290.44

16,450,330.52 22,022,155.35 28,321,608.74

### ### ###

- - -
 SUGARLY YOURS
CASH FLOWS
FOR THE PERIOD ENDED

2022 2023
FUND SOURCES
Cash was Provided by:

Net Income 3,574,366.59

Add: Depreciation Expense 226,543.18
Total Funds Provided by Operations - 3,800,909.77
(Increase)Decrease in Organization Cost 29,510.00
(Increase) Decrease in Inventory - 131,766.04
Increase ( decrease ) of Accruals 788,513.57
Investment 3,700,000.00

Total Cash Inflow 3,700,000.00 4,487,167.30

FUND USES
Cash was used for:
Machineries & Equipment 141,495.00
Furnitures and Fixtures 245,832.00
Kitchen Utensils 76,743.00
Building Construction 1,456,525.00
Land 1,000,000.00
Purchases 658,830.20
Other Organization cost
Permits and Licenses 6,700.00
Office Supplies 8,360.00
Uniform Expense 5,950.00
Advertising Expense 8,500.00
Drawings - 50,000.00

Total Cash Outflow 3,608,935.20 - 50,000.00

NET CASH INFLOW 91,064.80 4,437,167.30

Add: Cash Balance Beginning 91,064.80

CASH BALANCE END 91,064.80 4,528,232.10

 SUGARLY YOURS
CASH FLOWS
FOR THE PERIOD ENDED

2023 2024 2025 2026

4,364,919.93 4,961,044.00 5,621,824.83 6,349,453.39

226,543.18 226,543.18 226,543.18 226,543.18
4,591,463.10 5,187,587.17 5,848,368.01 6,575,996.57

- 85,647.93 - 88,283.25 - 96,518.62 - 106,111.19

- 192,474.17 111,658.51 123,522.17 136,070.36

4,313,341.01 5,210,962.44 5,875,371.55 6,605,955.74

- 50,000.00 - 50,000.00 - 50,000.00 - 50,000.00

- 50,000.00 - 50,000.00 - 50,000.00 - 50,000.00

4,263,341.01 5,160,962.44 5,825,371.55 6,555,955.74

4,528,232.10 8,791,573.11 13,952,535.54 19,777,907.09

8,791,573.11 13,952,535.54 19,777,907.09 26,333,862.83

Machineries and Equipment 141,495.00
Furniture and Fixtures 245,832.00
Kitchen Utensils 76,743.00
Office Supplies 8,360.00
Permit and Licenses 6,700.00
Advertising Expense 8,500.00
Building Construction 1,456,525.00
Land 1,000,000.00
Uniform Expense 5,950.00
Raw Materials 658,830.20
Total Pre-Operating Expenses 3,608,935.20
Working Capital 91,064.80
Owner's Capital 3,700,000.00
RETURN ON INVESTED CAPITAL
2022 2023 2024
Net Profit after tax 3,574,366.59 4,364,919.93 4,961,044.00
Total Investment 450,000.00 450,000.00 450,000.00
7.9430368733333 9.6998220635556 11.024542219111
ROIC 794.30 969.98 1102.45
Implication: The ROIC will be on the 2nd year of operation to accumulate all the invested capital in th

RETURN ON SALES
2022 2023 2024
Net Profit 3,574,366.59 4,364,919.93 4,961,044.00
Total Sales 13,838,975.00 15,222,872.50 16,745,159.75
0.2582826107425 0.2867343156556 0.2962673436782
ROS 25.83 28.67 29.63
Implication: This means that for every P1000 sales, the net profit will be P 25.18.

PAYBACK PERIOD
2022 2023 2024
Initial Investment 450,000.00 450,000.00 450,000.00
Net Profit After Tax 3,574,366.59 4,364,919.93 4,961,044.00
PP 0.13 0.10 0.09
Implication: This means that the payback period is 1 year and 2 months.
 2025 2026
5,621,824.83 6,349,453.39
450,000.00 450,000.00
12.492944068889 14.109896428816
1249.29 1410.99
ulate all the invested capital in the business.

2025 2026
5,621,824.83 6,349,453.39
18,419,675.73 20,261,643.30
0.3052075896955 0.3133730714601
30.52 31.34
be P 25.18.

2025 2026
450,000.00 450,000.00
5,621,824.83 6,349,453.39
0.08 0.07