The Swift-Inks

Statement of Financial Position

As of the Year 2025

ASSETS
Current Assets Note 2025
Cash ₱ 2,136,140.00
Supplies Inventory ₱ 206,112.00
Cleaning and Sanitary Supplies ₱ 266.00
Office Supplies ₱ 151.40
TOTAL CURRENT ASSETS ₱ 2,342,669.40
Non-Current Assets
Furnitures and Fixtures ₱ 10,000.00
Equipment ₱ 316,000.00
Interior Design Materials ₱ 8,980.00
Building ₱ 74,917.00
TOTAL NON-CURRENT ASSETS ₱ 409,897.00
TOTAL ASSET ₱ 2,752,566.40

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
SSS Premium Payable ₱ 5,040.00
PhilHealth Premium Payable ₱ 1,800.00
Pag-IBIG Premium Payable ₱ 720.00
Tax Payable ₱ 66,543.75
TOTAL CURRENT LIABILITIES ₱ 74,103.75

Non-Current Liabilities
Loan Payable ₱ 96,600.00
TOTAL NON-CURRENT LIABILITIES ₱ 96,600.00
TOTAL LIABILITIES ₱ 170,703.75

Owner's Equity
Capital ₱ 2,560,019.60
TOTAL OWNER'S EQUITY ₱ 2,560,019.60
TOTAL LIABILITIES AND OWNER'S EQUITY ₱ 2,730,723.35
 The Swift-Inks
tatement of Financial Position
As of the Year 2025

ASSETS
2026 2027 2028 2029
₱ 3,795,740.30 ₱ 6,001,328.75 ₱ 8,678,480.81 ₱ 11,850,518.68
₱ 211,264.80 ₱ 216,546.42 ₱ 221,960.08 ₱ 227,509.08
₱ 293.00 ₱ 309.00 ₱ 325.00 ₱ 340.00
₱ 166.54 ₱ 175.62 ₱ 3,697.18
₱ 4,007,464.64 ₱ 6,218,359.79 ₱ 8,904,463.07 ₱ 12,078,367.76

₱ 8,000.00 ₱ 6,000.00 ₱ 4,000.00 ₱ 2,000.00

₱ 288,800.00 ₱ 261,600.00 ₱ 234,400.00 ₱ 207,200.00
₱ 9,520.00 ₱ 9,520.00 ₱ 9,520.00 ₱ 9,520.00
-₱ 59,933.60 ₱ 47,946.88 -₱ 38,357.50 ₱ 30,686.00
₱ 306,320.00 ₱ 277,120.00 ₱ 247,920.00 ₱ 218,720.00
₱ 4,313,784.64 ₱ 6,495,479.79 ₱ 9,152,383.07 ₱ 12,297,087.76

ABILITIES AND OWNER'S EQUITY

₱ 5,040.00 ₱ 5,040.00 ₱ 5,040.00 ₱ 5,040.00

₱ 1,800.00 ₱ 1,800.00 ₱ 1,800.00 ₱ 1,800.00
₱ 720.00 ₱ 720.00 ₱ 720.00 ₱ 720.00
₱ 64,547.44 ₱ 62,611.02 ₱ 60,732.67 ₱ 58,910.70
₱ 72,107.44 ₱ 70,171.02 ₱ 68,292.67 ₱ 66,470.70

₱ 96,600.00
₱ 96,600.00
₱ 168,707.44 ₱ 70,171.02 ₱ 68,292.67 ₱ 66,470.70

₱ 4,255,653.15 ₱ 6,255,050.40 ₱ 8,577,049.49 ₱ 11,241,534.93

₱ 4,255,653.15 ₱ 6,255,050.40 ₱ 8,577,049.49 ₱ 11,241,534.93
₱ 4,424,360.59 ₱ 6,325,221.42 ₱ 8,645,342.16 ₱ 11,308,005.63
OPERATING ACTIVITIES
Sales
Purchase of Raw Materials
Purchase of Indirect Materials
Payment for Direct Labor
Purchase of Office Supplies
Purchase of Cleaning and Sanitary Supplies
Payment for Salaries and Wages
Payment for SSS Remittance
Payment for PhilHealth Remittance
Payment for Pag-Ibig Remittance
Payment for Utilities Expenses
Payment for Rent Expense
Payment for Permits and Licenses
Payment of Business Tax
Payment of Tax
Total payments
Net Cash Provided by (Used for) Operating Activities
INVESTING ACTIVITIES
Bills of Materials (Building)
Interior Expense
Furniture and Fixtures
Equipment
Net Cash Provided by (Used for) Investing Activities
FINANCING ACTIVITIES
Initial Investment
Withdrawal
Loan Payment
Net Cash Provided by (Used for) Financing Activities

Net Increase (Decrease) in cash

Add: Cash balance beginning
Cash Balance, End
 The Swift-Inks
Statement of Cash Flows
For the period ended 2024-2028

2025 2026

₱8,872,500.00 ₱ 9,316,125.00
₱5,786,240.00 ₱5,786,240.00
₱497,240.00 ₱497,240.00
₱627,040.00 ₱645,851.20
₱3,921.00 ₱3,921.00
₱5,687.00 ₱5,687.00
₱55,200.00 ₱56,856.00
₱55,440.00 ₱55,440.00
₱21,600.00 ₱21,600.00
₱7,920.00 ₱7,920.00
₱103,200.00 ₱106,296.00
₱36,000.00 ₱37,800.00
₱9,800.00 ₱9,800.00
₱ 266,175.00 ₱ 258,189.75
₱ 66,543.75
₱7,475,463.00 ₱ 7,559,384.70
1,397,037.00 1,756,740.30

₱74,917.00
₱9,980.00 ₱540.00
₱10,000.00
₱316,000.00
-₱410,897.00 -₱540.00

₱1,150,000.00
₱0.00
₱96,600.00
₱1,150,000.00 -₱96,600.00

₱2,136,140.00 ₱1,659,600.30
₱2,136,140.00
₱2,136,140.00 ₱3,795,740.30
 2027 2028 2029

₱ 9,781,931.25 ₱ 10,271,027.81 ₱ 10,784,579.20

₱5,786,240.00 ₱5,786,240.00 ₱5,786,240.00
₱497,240.00 ₱497,240.00 ₱497,240.00
₱665,226.74 ₱685,183.54 ₱705,739.04
₱3,921.00 ₱3,921.00 ₱3,921.00
₱5,687.00 ₱5,687.00 ₱5,687.00
₱58,561.68 ₱60,318.53 ₱62,128.09
₱55,440.00 ₱55,440.00 ₱55,440.00
₱21,600.00 ₱21,600.00 ₱21,600.00
₱7,920.00 ₱7,920.00 ₱7,920.00
₱109,484.88 ₱112,769.43 ₱116,152.50
₱39,690.00 ₱41,674.50 ₱43,758.23
₱9,800.00 ₱9,800.00 ₱9,800.00
₱ 250,444.06 ₱ 242,930.74 ₱ 235,642.81
₱ 64,547.44 ₱ 62,611.02 ₱ 60,732.67
₱ 7,575,802.80 ₱ 7,593,335.76 ₱ 7,612,001.34
2,206,128.45 2,677,692.05 3,172,577.87

₱540.00 ₱540.00 ₱540.00

-₱540.00 -₱540.00 -₱540.00

₱96,600.00
₱0.00 ₱0.00 ₱0.00

₱2,205,588.45 ₱2,677,152.05 ₱3,172,037.87

₱3,795,740.30 ₱6,001,328.75 ₱8,678,480.81
₱6,001,328.75 ₱8,678,480.81 ₱11,850,518.68
 The Swift-Inks
Statement of Financial Performance
For the period ended 2025-2029

Notes 2025 2026

Sales 1 ₱ 8,872,500.00 ₱ 9,316,125.00
Less: Cost of Goods Sold 2 ₱ 6,346,020.00 ₱ 6,504,670.50
Net Sales ₱ 2,526,480.00 ₱ 2,811,454.50

Operanting Expenses
Indirect Materials ₱ 497,240.00 ₱ 497,240.00
Salaries and Wages 3 ₱ 55,200.00 ₱ 56,856.00
SSS Premium Contribution 5 ₱ 60,480.00 ₱ 60,480.00
Philhealth Premium Contribution 5 ₱ 21,600.00 ₱ 21,600.00
Pag-Ibig Premium Contribution 5 ₱ 8,640.00 ₱ 8,640.00
Depreciation Expense 10 ₱ 50,183.40 ₱ 50,183.40
Utilities Expense 11 ₱ 103,200.00 ₱ 106,296.00
Permits and Licenses 12 ₱ 9,800.00 ₱ 9,800.00
Sanitary Supplies 16 ₱ 5,065.40 ₱ 5,571.94
Office Supplies 17 ₱ 2,876.60 ₱ 3,163.86
Bussiness Tax 20 ₱ 266,175.00 ₱ 258,189.75

Rent Expense 15 ₱ 36,000.00 ₱ 37,800.00

Total Operating Expenses ₱ 1,116,460.40 ₱ 1,115,820.95

Net Income ₱ 1,410,019.60 ₱ 1,695,633.55

nks
Performance
d 2025-2029

2027 2028 2029

₱ 9,781,931.25 ₱ 10,271,027.81 ₱ 10,784,579.20
₱ 6,667,287.26 ₱ 6,833,969.44 ₱ 7,004,818.68
₱ 3,114,643.99 ₱ 3,437,058.37 ₱ 3,779,760.52

₱ 497,240.00 ₱ 497,240.00 ₱ 497,240.00

₱ 58,561.68 ₱ 60,318.53 ₱ 62,128.09
₱ 60,480.00 ₱ 60,480.00 ₱ 60,480.00
₱ 21,600.00 ₱ 21,600.00 ₱ 21,600.00
₱ 8,640.00 ₱ 8,640.00 ₱ 8,640.00
₱ 50,183.40 ₱ 50,183.40 ₱ 50,183.40
₱ 109,484.88 ₱ 112,769.43 ₱ 116,152.51
₱ 9,800.00 ₱ 9,800.00 ₱ 9,800.00
₱ 5,875.86 ₱ 6,184.86 ₱ 6,511.56
₱ 3,336.86 ₱ 3,512.32 ₱ 3,696.72
₱ 250,444.06 ₱ 242,930.74 ₱ 235,642.81

₱ 39,600.00 ₱ 41,400.00 ₱ 43,200.00

₱ 1,115,246.74 ₱ 1,115,059.28 ₱ 1,115,275.09

₱ 1,999,397.25 ₱ 2,321,999.09 ₱ 2,664,485.44

 The Swift-Inks
Statement of Changes in Owner's Equity
For the Year ended 2025 - 2028

2025 2026 2027

Capital Beg. 1,150,000.00 2,560,019.60 4,255,653.15
Add: Profit 1,410,019.60 1,695,633.55 1,999,397.25
TOTAL 2,560,019.60 4,255,653.15 6,255,050.40
Less: Withdrawals 0.00 0.00 0.00
Capital End. 2,560,019.60 4,255,653.15 6,255,050.40
wner's Equity
5 - 2028

2028 2029
6,255,050.40 8,577,049.49
2,321,999.09 2,664,485.44
8,577,049.49 11,241,534.93
0.00 0.00
8,577,049.49 11,241,534.93
 Note 8 - Salaries and Wages

PERSONNEL SALARY, PREMIUM SHARE

AND NET PAY COMPUTATION Gross Pay SSS Contribution
Personnel Employees' Share
Administrative Staff 5,000.00 225.00
Cashier/Customer Service Representative 5,000.00 225.00
Total 10,000.00 450.00
Annual 120,000.00 5,400.00

EMPLOYER'S SHARE ON PREMIUMS

SSS Contribution Philhealth Contributiion
Employer's Share
Administrative Staff 475.00 125.00
Cashier/Customer Service Representative 475.00 125.00
TOTAL 950.00 250.00
Annual 11,400.00 3,000.00

PREMIUM REMITTANCE OF EMPLOYEE AND EMPLOYER'S SHARE

SSS Premium Payable 16,800.00 15,400.00
Philhealth Premium Payable 6,000.00 6,000.00
Pag-Ibig Premium Payable 2,400.00 2,200.00
Total Premium Payable 25,200.00 23,600.00

Note 9 - SSS Premium Payable

Employees' Share 450.00
Employer's Share 950.00
Total 1,400.00

Note 11 - PAG-IBIG Premium Payable

Employees' Share 100.00
Employer's Share 100.00
Total 200.00
Note 8 - Salaries and Wages

Philhealth Contributiion Pag-Ibig Contributi Total Deduction Monthly Pay Net

Employees' Share Employees' Share
125.00 50.00 400.00 4,600.00
125.00 50.00 400.00 4,600.00
250.00 100.00 800.00 9,200.00
3,000.00 1,200.00 9,600.00 110,400.00

Pag-Ibig Contribution
Employer's Share
50.00
50.00
100.00
1,200.00

Note 9 - Philhealth Premium Payable

Employees' Share 250.00
Employer's Share 250.00
Total 500.00
 Note . Direct Labor

PERSONNEL SALARY, PREMIUM

SHARE AND NET PAY
Annual Net COMPUTATION Gross Pay
Personnel
Printing Technician 12,000.00
55,200.00 Tailor 14,000.00
Total 26,000.00
55,200.00 Annual 312,000.00

EMPLOYER'S SHARE ON PREMIUMS

SSS Contribution
Employer's Share
Printing Technician 1,140.00
Tailor 1,330.00
TOTAL 2,470.00
Annual 29,640.00

PREMIUM REMITTANCE OF EMPLOYEE AND EMPLOYER'S SHARE

SSS Premium Payable 43,680.00
Philhealth Premium Payable 15,600.00
Pag-Ibig Premium Payable 6,240.00
Total Premium Payable 65,520.00

Note 9 - SSS Premium Payable

Employees' Share 1,170.00
Employer's Share 2,470.00
Total 3,640.00

Note 11 - PAG-IBIG Premium Payable

Employees' Share 260.00
Employer's Share 260.00
Total 520.00
 SSS ContributionPhilhealth Contributiion Pag-Ibig Contribution Total Deduction Monthly Pay Net
Employees' Shar Employees' Share Employees' Share
540.00 300.00 120.00 960.00 11,040.00
630.00 350.00 140.00 1,120.00 12,880.00
1,170.00 650.00 260.00 2,080.00 23,920.00
14,040.00 7,800.00 3,120.00 24,960.00 287,040.00

R'S SHARE ON PREMIUMS

Philhealth ContriPag-Ibig Contribution
Employer's Share
300.00 120.00
350.00 140.00
650.00 260.00
7,800.00 3,120.00

AND EMPLOYER'S SHARE

40,040.00
15,600.00
5,720.00
61,360.00

Note 9 - Philhealth Premium Payable

Employees' Share 650.00
Employer's Share 650.00
Total 1,300.00
Annual Net

132,480.00
154,560.00

287,040.00
 Quarterly (1st Quarter)
Direct Materials Quantity
Fabric White (Bolts) 70
Red 80
Orange 80
Yellow 80
Green 80
Blue 80
Violet 80
White 80
Ink (liters) Black 80
Total

Indirect Materials Quantity

Needles (set) 4
Threads 500
Scissors 5
Marking tools (sets) 4
Cutting mats 5
Pins (boxes) 5
Tape measure (pieces) 5
Sublimation Transfer Paper 5
Heat Transfer Vinyl 5
Ink Catridges 2
Heat Press Paper (rolls) 150
Color Swatches 2
Protective Coatings 3
Total
Annual
Graphic Software
Inventory
Fabric (Bolts) Unit Cost
Purchase 70 2,400.00
Less: Cost of Goods Used 25 2,400.00
Ending Inventory (1st Quarter) 45 2,400.00
Add: Purchases 200 2,400.00
Beg. Inventory (2nd quarter) 245 2,400.00
Less: Cost of Goods Used 136 2,400.00
Ending Inventory (2nd Quarter) 109 2,400.00
Less: Cost of Goods Used (3rd Quarter) 81 2,400.00
Ending Inventory (3rd quarter) 28 2,400.00
Add: Purchases 450 2,400.00
Beg. Inventory (4th quarter) 478 2,400.00
less: Cost of Goods Used 435 2,400.00
Ending, Inventory 43 2,400.00
Annual
Add: Quarter 1 Purchase
Annual Total Purchase
Loan Payable (2 years)
Principal Monthly Payment Interest
150,000.00 6250.00 1.20%

December (Loan Payable) 8,050.00

Loan Payment 88,550.00
TOTAL 96,600.00
Unit Cost Total Cost
2,400.00 168,000.00
678.00 54,240.00
678.00 54,240.00
678.00 54,240.00
678.00 54,240.00
678.00 54,240.00
678.00 54,240.00
678.00 54,240.00
678.00 54,240.00
601,920.00

Unit Cost Total Cost

50.00 200.00
52.00 26,000.00
70.00 350.00
100.00 400.00
60.00 300.00
20.00 100.00
10.00 50.00
150.00 750.00
150.00 750.00
200.00 400.00
600.00 90,000.00
30.00 60.00
150.00 450.00
119,810.00
479,240.00
18000 497,240.00

Total Cost Ink (liters w 8 colors) Unit Cost Total Cost

168,000.00 640 678.00 433,920.00
60,000.00 624 678.00 423,072.00
108,000.00 16 678.00 10,848.00
480,000.00 2000 678.00 1,356,000.00
588,000.00 2016 678.00 1,366,848.00
326,400.00 1080 678.00 732,240.00
261,600.00 936 678.00 634,608.00
194,400.00 644 678.00 436,632.00
67,200.00 292 678.00 197,976.00
1,080,000.00 3500 678.00 2,373,000.00
1,147,200.00 3792 678.00 2,570,976.00
1,044,000.00 3488 678.00 2,364,864.00
103,200.00 304 678.00 206,112.00
Monthly Payable Annual
8,050.00 96,600.00
 Cost of Goods Sold (Direct Ma
Tshirt
Months
January Fabric 2,400.00
Ink 5,424.00
February
Fabric 2,400.00
Ink 5,424.00
March
Fabric 2,400.00
Ink 5,424.00
April
Fabric 2,400.00
Ink 5,424.00
May
Fabric 218,400.00
Ink 493,584.00
June
Fabric 2,400.00
Ink 5,424.00
July
Fabric 2,400.00
Ink 5,424.00
August
Fabric 2,400.00
Ink 5,424.00
September
Fabric 79,200.00
Ink 178,992.00
October
Fabric 24,000.00
Annual Cost of Purchase Ink 54,240.00
November
Fabric 672,000.00
Ink 1,518,720.00
1,836,000.00 December
Fabric 2,400.00
Ink 5,424.00
TOTAL 3,301,728.00

Direct Labor TOTAL

3,453,000.00 Permanent 287,040.00
On Call 340,000.00
Direct Materials 5,718,980.00
TOTAL 6,346,020.00
5,289,000.00
497,240.00
5,786,240.00
Cost of Goods Sold (Direct Materials)
Polo Sweatshirt Jersey Annual Cost
Upper Lower Pair
4,800.00 120,000.00 28,800.00 14,400.00 170,400.00
10,484.00 271,200.00 65,088.00 32,544.00 384,740.00

4,800.00 1,200.00 8,400.00

10,848.00 2,712.00 18,984.00

4,800.00 1,200.00 8,400.00

10,848.00 2,712.00 18,984.00

2,400.00 1,200.00 6,000.00

5,424.00 2,712.00 13,560.00

26,400.00 1,200.00 246,000.00

59,664.00 2,712.00 555,960.00

69,600.00 1,200.00 73,200.00

157,296.00 2,712.00 165,432.00

2,400.00 1,200.00 6,000.00

5,424.00 2,712.00 13,560.00

72,000.00 1,200.00 4,800.00 24,000.00 104,400.00

162,720.00 2,712.00 10,848.00 54,240.00 235,944.00

4,800.00 1,200.00 85,200.00

10,848.00 2,712.00 192,552.00

52,800.00 1,200.00 78,000.00

119,328.00 2,712.00 176,280.00

2,400.00 1,200.00 36,000.00 158,400.00 870,000.00

5,424.00 2,712.00 81,360.00 357,984.00 1,966,200.00

2,400.00 79,200.00 2,400.00 12,000.00 98,400.00

5,424.00 178,992.00 5,424.00 27,120.00 222,384.00
813,332.00 688,512.00 234,720.00 - 680,688.00 5,718,980.00
equipment 316000
cleaning supplies 5687