Do Dough Food Truck

Statement of Financial Pos

December 2017-2021

Schedule
Current Assets
Cash
Petty Cash Fund
Inventory
Office Supplies
Prepaid Parking Rent
Input Tax
Total Current Assets

Non- Current Assets

Operating Equipment
Office Equipment
Food Truck
Parking Rent Deposit
Total Non-Current Assets

TOTAL LIABILITIES AND TOTAL

PARTNER'S CAPITAL

1,322,750.28
5,000.00

91,041.88
9,912.28
84,000.00
122,195.82
813,950

1,413,733

239,789.29
89,162.64
588,392.86
35,000.00
952,345

217,661.10
78,752.03
549,166.67
35,000.00
880,580

1,766,295

2,294,313

1
2

3
4
5

6
7
8
9
10
11
12
13

TOTAL LIABILITIES
Partners Equity
Baes,Capital
Alicaya,Capital
Dalusong,Capital
Total Partner's Capital

2017

506,800.19

TOTAL ASSETS
Liabilities
Utilities Payable
Withholding Tax Payable
SSS Contribution Payable
Philhealth Contribution Payable
HDMF Contribution Payable
EC Contribution Payable
VAT Payable
Income Tax Payable

Pre-Operating

1,982.46
84,000.00

1,291.31
6,536.12
6,377.45
1,624.35
999.60
69.97
27,371.41
454,792.40

4,200.00

4,200

499,063

687,365.00
487,365.00
587,365.00
1,762,095.00

791,785.34
549,762.52
649,762.52
1,991,310.37

1,766,295

2,490,373

14

0.04

196,060.45

Dough Food Truck

nt of Financial Position
ember 2017-2021

2018

2019

1,808,870.04
5,000.00

3,339,333.95
5,000.00

3,698,205.61
5,000.00

5,453,748.12
5,000.00

826.85
84,000.00

606.49
84,000.00

573.45
84,000.00

578.14
84,000.00

1,898,697

3,428,940

3,787,779

5,543,326

195,532.91
68,341.42
509,940.48
35,000.00
808,815

173,404.72
57,930.81
470,714.29
35,000.00
737,050

151,276.53
47,520.20
431,488.10
35,000.00
665,285

173,404.72
22,778.07
392,261.91
35,000.00
623,445

2,707,512

4,165,990

4,453,064

6,166,771

2,684.95
6,860.79
7,128.60
1,759.66
1,082.87
75.80
42,225.18
540,425.81

4,084.45
8,590.84
9,572.62
2,370.69
1,489.64
96.28
76,666.74
1,211,759.20

2020

2021

5,489.95
9,196.28
10,253.62
2,421.59
1,523.53
97.98
85,473.86
1,338,838.48

6,901.61
9,850.24
10,640.21
2,575.77
1,526.35
98.13
91,815.30
1,453,334.02

602,244

1,314,630

1,453,295

1,576,742

1,064,159.95
735,128.57
723,908.94
2,523,197.46

1,674,886.58
1,150,761.98
890,162.30
3,715,810.86

1,982,283.90
1,334,450.62
1,073,850.94
4,390,585.45

3,113,559.10
2,132,040.33
1,273,248.37
6,518,847.79

3,125,441

5,030,441

5,843,881

8,095,589

417,929.43

864,451.07

1,390,816.86

1,928,818.46

917,344.78

Schedules
CURRENT ASSETS
Cash and Cash Equivalent
Cash in Bank
Petty Cash Fund
Total Cash
Schedule 1 - Office Supplies
Office Supplies, beg.
Purchases
Total Office Supplies
Office Supplies Expense
Office Supplies, end.

Schedule 2 -Prepaid Parking Rent

Prepaid Parking Rent, beg.
Parking Fees
Total Parking Rent
Parking Rent Expense
Parking Rent, end.

Pre-operating

2017

506,800.19
5,000.00
511,800.19

1,322,750.28
5,000.00

9,912.28
9,912.28
9,912.28
9,912.28

84,000.00
84,000.00
84,000.00

9,912.28
7,929.82
1,982.46

84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

2018

2019

2020

2021

1,808,870.04
5,000.00

3,339,333.95
5,000.00

3,698,205.61
5,000.00

5,453,748.12
5,000.00

1,982.46
2,151.81
4,134.27
3,307.42
826.85

826.85
2,205.61
3,032.46
2,425.97
606.49

606.49
2,260.75
2,867.24
2,293.79
573.45

573.45
2,317.27
2,890.72
2,312.57
578.14

84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

EDIT HERE

Schedule 6 - Utilities Payable

Utilities Payable, beg.
Utilities Payable
Utilities Expense
Total Utilities Payable
Utilities Paid
Utilities Payable, end.
Schedule 7 - Withholding Tax Payable
Withholding Tax, beg.
Creditable Withholding Tax Payable
Withholding Tax Expense
Total Withholding Tax Payable
Withholding Tax Paid
Withholding Tax Payable, end.
Schedule 8 - SSS Contribution Payable
SSS Contribution, beg.
SSS Contribution Payable
SSS Contribution Expense
Total SSS Contribution Payable
SSS Contribution Paid
SSS Contribution Payable, end.
Schedule 9 - Philhealth Contribution Payable
Philhealth Contribution, beg.
Philhealth Contribution Payable
Philhealth Contribution Expense
Total Philhealth Contribution Payable
Philhealth Contribution Paid
Philhealth Contribution Payable, end.
Schedule 10 - HDMF Contribution Payable
HDMF Contribution, beg.
HDMF Contribution Payable
HDMF Contribution Expense
Total HDMF Contribution Payable
HDMF Contribution Paid
HDMF Contribution Payable, end.
Schedule 11 - EC Contribution Payable
EC Contribution, beg.
EC Contribution Payable
Total EC Contribution Payable
EC Contribution Paid

4,200.00

4,200.00

EC Contribution Payable, end.

Schedule 12 - VAT Payable
Output Tax
Less: Input Tax
VAT Incurred
VAT Payable, beg.
Total VAT
VAT Paid
VAT Payable, end.

12.1

Pre-Operating
4,200.00
121,385.66
(117,185.66)
(117,185.66)
-117,185.66

Schedule 13 - Income Tax Payable

Income Tax Payable, beg.
Income Tax Payable Expense
Total Income Tax Payable
Income Tax Paid
Income Tax Payable, end.

Schedule 12.1 - Input Tax

Pre-operating
Purchases
Inventory
Office Supply
Operating Equipment
Office Equipment
Food Truck
Total

Total Cost
Inclusive of Vat

101,966.90

3,540.25

268,564.00

99,861.71

659,000.00

1,132,932.86

2017

Purchases
Inventory
Office Supplies
Fuel Expense
Water Expense
Wif
Total
2018

Total Cost
Inclusive of Vat

5,200,311.90

2,351.25

194,400.00

3,073.20

14,289.00
5,414,425.35

Purchases
Inventory
Office Supplies
Fuel Expense
Water Expense
Wif
Total

Total Cost
Inclusive of Vat

5,832,506.68

2,410.03

199,260.00

3,150.03
15588
6,052,914.74

2019
Purchases
Inventory
Office Supplies
Fuel Expense
Water Expense
Wif
Total

Total Cost
Inclusive of Vat
PhP10,498,512.02
PhP2,470.28
PhP204,241.50
PhP3,228.78
PhP15,588.00
10,724,040.58

2020
Purchases
Inventory
Office Supplies
Fuel Expense
Water Expense
Wif
Total

Total Cost
Inclusive of Vat

11,338,392.99

2,532.04

209,347.54

3,309.50
15588
11,569,170.07

2021
Purchases
Inventory
Office Supplies
Fuel Expense
Water Expense
Wif
Total

Total Cost
Inclusive of Vat

12,132,080.49

2,595.34

214,581.23

3,392.24
15588
12,368,237.30

2017
15,501.96
173,571.43
189,073.39
187,782.08
1,291.31

2018
1,291.31
16,730.38
177,910.71
195,932.41
193,247.46
2,684.95

2019
2,684.95
16,800.70
182,358.48
201,844.13
197,759.68
4,084.45

2020
4,084.45
16,872.77
186,917.45
207,874.67
202,384.71
5,489.95

2021
5,489.95
16,946.64
191,590.38
214,026.98
207,125.37
6,901.61

2017
0.00
23,700.00
78,464.88
102,164.88
95,628.76
6,536.12

2018
6,536.12
23,700.00
82,362.48
112,598.60
105,737.81
6,860.79

2019
6,860.79
23,700.00
103,131.36
133,692.15
125,101.31
8,590.84

2020
8,590.84
23,700.00
110,399.52
142,690.36
133,494.08
9,196.28

2021
9,196.28
23,700.00
118,250.16
151,146.44
141,296.20
9,850.24

2017

2018
6,377.45
53,038.80
26,161.20
85,577.45
78,448.85
7,128.60

2019
7,128.60
71,602.80
36,186.00
114,917.40
105,344.78
9,572.62

2020
9,572.62
76,023.60
37,496.40
123,092.62
112,839.00
10,253.62

2021
10,253.62
78,675.60
38,804.40
127,733.62
117,093.41
10,640.21

2018
1,624.35
9,750.00
9,750.00
21,124.35
19,364.69
1,759.66

2019
1,759.66
13,350.00
13,350.00
28,459.66
26,088.97
2,370.69

2020
2,370.69
13,350.00
13,350.00
29,070.69
26,649.10
2,421.59

2021
2,421.59
14,250.00
14,250.00
30,921.59
28,345.82
2,575.77

2018
999.60
6,000.00
6,000.00
12,999.60
11,916.73
1,082.87

2019
1,082.87
8,400.00
8,400.00
17,882.87
16,393.22
1,489.64

2020
1,489.64
8,400.00
8,400.00
18,289.64
16,766.12
1,523.53

2021
1,523.53
8,400.00
8,400.00
18,323.53
16,797.18
1,526.35

2018
69.97
840.00
909.97
834.17

2019
75.80
1,080.00
1,155.80
1,059.52

2020
96.28
1,080.00
1,176.28
1,078.29

2021
97.98
1,080.00
1,177.98
1,079.86

51,272.40
25,287.60
76,560.00
70,182.55
6,377.45
2017
9,750.00
9,750.00
19,500.00
17,875.65
1,624.35
2017
6,000.00
6,000.00
12,000.00
11,000.40
999.60
2017
840.00
840.00
770.03

69.97
2017
1,025,890.99
580,117.00
445,773.99
-117,185.66
328,588.33
301,216.92
27,371.41

Input

75.80
2018
1,128,060.09
648,526.58
479,533.51
27,371.41
506,904.92
464,679.74
42,225.18

96.28
2019
2,027,148.16
1,149,004.35
878,143.81
42,225.18
920,368.99
843,702.25
76,666.74

97.98
2020
2,188,984.01
1,239,553.94
949,430.08
76,666.74
1,026,096.81
940,622.95
85,473.86

98.13
2021
2,341,918.89
1,325,168.28
1,016,750.61
85,473.86
1,102,224.48
1,010,409.18
91,815.30

2017

2018
0.00

2019
0.00

2020
0.00

2021
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

Total Cost
Tax
Exclusive of Vat
10,925.03
91,041.88
379.31
3,160.94
28,774.71
239,789.29
10,699.47
89,162.24
70,607.14
588,392.86

121,385.66

1,011,547.20

Total Cost
Input Tax
Exclusive of Vat
557,176.28
4,643,135.63
251.92
2,099.33
20,828.57
173,571.43
329.27
2,743.93
1,530.96
12,758.04
580,117.00 4,834,308.35

Input Tax

624,911.43
258.22
21,349.29
337.50
1,670.14
648,526.58

Input Tax
1,124,840.57

264.67

21,883.02

345.94

1,670.14
1,149,004.35

Input Tax
1,214,827.82

271.29

22,430.09

354.59

1,670.14
1,239,553.94

Input Tax
1,299,865.77

278.07

22,990.85

363.45

1,670.14
1,325,168.28

Total Cost
Exclusive of Vat
5,207,595.25
2,151.81
177,910.71
2,812.53
13,917.86
5,404,388.16

Total Cost
Exclusive of Vat
9,373,671.45
2,205.61
182,358.48
2,882.84
13,917.86
9,575,036.23

Total Cost
Exclusive of Vat
10,123,565.17
2,260.75
186,917.45
2,954.91
13,917.86
10,329,616.13

Total Cost
Exclusive of Vat
10,832,214.72
2,317.27
191,590.38
3,028.79
13,917.86
11,043,069.02

EDIT HERE
Payable
Water
Wif
Gasoline
TOTAL
Expense
Water
Wif
Gasoline
TOTAL
Paid
Water
Wif
Gasoline
TOTAL

Contributions

2017

2018

2,743.93
12,758.04

2,812.53
13,917.86

15,501.96

16,730.38

173,571.43
173,571.43

177,910.71
177,910.71

2,515.36
11,695.29
173,571.43
187,782.08

2,578.24
12,758.50
177,910.71
193,247.46

2017

2017

ER
Withholding tax
SS Contri
Philhealth Contri
HDMF Contri
EC Contri

Annual
4,272.70
812.50
500.00
70.00

51,272.40
9,750.00
6,000.00
840.00

2,019.00

2019

ER
Withholding tax
SS Contri
Philhealth Contri
HDMF Contri
EC Contri

Annual
5,966.90
1,112.50
700.00
90.00

71,602.80
13,350.00
8,400.00
1,080.00

2,021.00

2021

ER
Withholding tax
SS Contri
Philhealth Contri
HDMF Contri
EC Contri

Annual
6,556.30
1,187.50
700.00
90.00

78,675.60
14,250.00
8,400.00
1,080.00

2019

2020

2021

2,882.84
13,917.86

2,954.91
13,917.86

3,028.79
13,917.86

16,800.70

16,872.77

16,946.64

182,358.48
182,358.48

186,917.45
186,917.45

191,590.38
191,590.38

2,642.70
12,758.50
182,358.48
197,759.68

2,708.77
12,758.50
186,917.45
202,384.71

2,776.49
12,758.50
191,590.38
207,125.37

2018
EE
6,538.74
2,107.30
812.50
500.00

EE

Annual
78,464.88
25,287.60
9,750.00
6,000.00

8,594.28
3,015.50
1,112.50
700.00

Annual
103,131.36
36,186.00
13,350.00
8,400.00

9,854.18
3,233.70
1,187.50
700.00

Annual
118,250.16
38,804.40
14,250.00
8,400.00

EE

ER

2018
Annual

EE

4,419.90
812.50
500.00
70.00

53,038.80
9,750.00
6,000.00
840.00

2,020.00

2020

ER

Annual
6,335.30
1,112.50
700.00
90.00

76,023.60
13,350.00
8,400.00
1,080.00

6,863.54
2,180.10
812.50
500.00

EE
9,199.96
3,124.70
1,112.50
700.00

Annual
82,362.48
26,161.20
9,750.00
6,000.00

Annual
110,399.52
37,496.40
13,350.00
8,400.00

Schedule 3 - Operating Equipment

Cost
Accumulated Depreciation
Carrying Amount

Schedule
3.1
3.2

Pre-Operating
239,789.29
239,789.29

Schedule 4- Office Equipment

Cost
Accumulated Depreciation
Carrying Amount

Schedule
4.1
4.2

Pre-Operating
89,162.64

89,162.64

Schedule 5 - Food Truck

Cost
Accumulated Depreciation
Carrying Amount

Schedule
5.1
5.2

Pre-Operating
588,392.86
588,392.86

UNIT COST

Schedule 3.1 - Operating Equipment

Regular Donuts Maker
Mini donuts Maker
Coffee Maker
Blender
Inverter Generator
Chest Freezer
Display Glass
Baking Measures
Donut Molder
Whisk,Icing,Spatula
Icing Nozzles
3-Tier Cooling Rack
Two-tone Icing Bag
Mixing Bowl Set
Total
Schedule 3.2 Depreciation Operating Equipment
Accumulated Depreciation
Depreciation Expense
Total Accumulated Depn.

Schedule 4.1 - Office Equipment

66,300.00
54,073.00
3,850.00
1,690.00
107,000.00
21,670.00
10,500.00
538.00
389.00
325.00
480.00
650.00
200.00
699.00

1
1
1
1
1
1
1
1
1
1
1
1
2
2

268,364.00

Pre-Operating
-

2017

22,128.19
22,128.19

UNIT COST
Central type Aircon
Electronic Cash Register
Acer Laptop
Canon Printer
CCTV Camera
Fire and Smoke Detector
Integrated Door Lock
Network Finger Print Scanner
Fire Extinguisher
Total

28,998.00
14,980.00
24,499.00
1,495.00
9,500.00
2,300.00
9,000.00
8,000.00
1,070.00

1
1
1
1
1
1
1
1
1

99,842.00

Schedule 4.2 Depreciation - Office

Equipment
Accumulated Depreciation,Beg
Depreciation Expense
Total Acc. Depn

Pre-Operating

2017

10410.61
10410.61

Cost

Input Vat

Schedule 5.1 - Food Truck

Truck (body)
Add: Cost of Customization
Interior Body
Electric Wiring
Plumbing
Paint
Wrap installation
Other Accessories

400,000.00

42,857.14

150,000.00
25,000.00
25,000.00
12,000.00
35,000.00
12,000.00

16,071.43
2,678.57
2,678.57
1,285.71
3,750.00
1,285.71

Total

659,000.00

70,607.14

Pre-Operating

2017
39,226.19
39,226.19

Schedule 5.2 - Food Truck

Accumulated Depreciation
Depreciation Expense
Total Accumulated Depn.

2017
239,789.29
22,128.19
217,661.10

2018
239,789.29
44,256.38
195,532.91

2,017.00
89,162.64
10,410.61
78,752.03

2,018.00
89,162.64
20,821.22
68,341.42

2017
588,392.86
39,226.19
549,166.67

2018
588,392.86
78,452.38
509,940.48

2019
2020
2021
239,789.29
239,789.29
239,789.29
66,384.57
88,512.76
66,384.57
173,404.72 151,276.53 173,404.72

2,019.00
89,162.64
31,231.83
57,930.81
2019
588,392.86
117,678.57
470,714.29

2,020.00
2,021.00
89,162.64
89,162.64
41,642.44
66,384.57
47,520.20 22,778.07
2020
588,392.86
156,904.76
431,488.10

2021
588,392.86
196,130.95
392,261.91

COST
No. of Useful Accumulated
EXCLUSIVE OF
life
Depreciation
VAT
59,196.43
15
3,946.43
48,279.46
15
3,218.63
3,437.50
10
343.75
1,508.93
10
150.89
95,535.71
8
11,941.96
19,348.21
20
967.41
9,375.00
10
937.50
480.36
5
96.07
347.32
5
69.46
290.18
5
58.04
428.57
5
85.71
580.36
5
116.07
357.14
5
71.43
624.11
5
124.82

TOTAL COST

INPUT TAX

66,300.00
54,073.00
3,850.00
1,690.00
107,000.00
21,670.00
10,500.00
538.00
389.00
325.00
480.00
650.00
400.00
1,398.00

7,103.57
5,793.54
412.50
181.07
11,464.29
2,321.79
1,125.00
57.64
41.68
34.82
51.43
69.64
42.86
74.89

269,263.00

28,774.71

239,789.29

2018

2019

2020

2021

22128.19
22128.19
44256.38

44256.38
22128.19
66384.57

66384.57
22128.19
88512.76

88512.76
22128.19
66384.57

22,128.19

TOTAL COST

INPUT TAX

COST
No. of Useful Accumulated
EXCLUSIVE OF
life
Depreciation
VAT

28,998.00 1726.07133333
14,980.00
1605

24,499.00
2624.89

1,495.00
160.18

9,500.00
1017.86

2,300.00
246.43

9,000.00
946.29

8,000.00
857.14

1,070.00
114.64

99,842.00
2018
10410.61
10410.61
20821.22

9,298.50

2019
20821.22
10410.61
31231.83

Cost
Exclusive of
VAT

Useful life

357,142.86

15

25,891.07
13,375.00
21,874.11
1,334.82
8,482.14
2,053.57
8,053.71
7,142.86
955.36

15
8
6
5
6
10
12
10
10

89,162.64

2020
31231.83
10410.61
41642.44

1,726.07
1,671.88
3,645.69
266.96
1,413.69
205.36
671.14
714.29
95.54

10,410.61

2021
41642.44
10410.61
52053.05

133,928.57

22,321.43

22,321.43

10,714.29

31,250.00

10,714.29
588,392.86
2018
2019
2020
2021

39,226.19
78,452.38 117,678.57 156,904.76

39,226.19
39,226.19
39,226.19
###
78,452.38 117,678.57 156,904.76 196,130.95

EDIT HERE

Baes, Beginning Capital

Add:
Incentive of 2%
Remaining Balance on Net Income:
40%
Total Share in Profit
Total
Less: Withdrawals
Baes, Ending Capital

Alicaya, Beginning Capital

Add:

Do dough Food Truck

Statement of Changes in Partner's Equity
For the Year Ended 2017-2021
2017
2018
687,365.00
791,785.34

21,223.65
1,039,958.62
415,983.45
437,207.09
1,124,572.09
332,786.76
791,785.34

25,219.87
1,235,773.69
494,309.48
519,529.35
1,311,314.68
247,154.74
1,064,159.95

2017
487,365.00

2018
549,762.52

1,039,958.62

1,235,773.69

Remaining Balance on Net Income:

30%
30% Share in Profit
Total
Less: Withdrawals
Alicaya, Ending Capital

Dalusong, Beginning Capital

Add:
Remaining Balance on Net Income:

311,987.59
799,352.59
249,590.07
549,762.52

370,732.11
920,494.63
185,366.05
735,128.57

587,365.00

649,762.52

1,039,958.62

1,235,773.69

0.30
30% Share in Profit
Total
Less: Withdrawals
Dalusong, Ending Capital

311,987.59
899,352.59
249,590.07
649,762.52

Baes

Schedule 14 - Pre-operating
Beginning Capital:
Less: Pre-Operating Cost
Ending Capital:

370,732.11
1,020,494.63
296,585.69
723,908.94

15

700,000.00
12,635.00
687,365.00

od Truck
n Partner's Equity
ed 2017-2021
2019

1,064,159.95

2020
1,674,886.58

2021
1,982,283.90

56,548.76
2,770,889.37
1,108,355.75
1,164,904.51
2,229,064.46
554,177.87
1,674,886.58

62,479.13
3,061,477.31
1,224,590.93
1,287,070.05
2,961,956.64
979,672.74
1,982,283.90

67,822.25
3,323,290.46
1,329,316.18
1,397,138.44
3,379,422.33
265,863.24
3,113,559.10

2019
735,128.57

2020
1,150,761.98

2021
1,334,450.62

2,770,889.37

3,061,477.31

3,323,290.46

831,266.81
1,566,395.38
415,633.41
1,150,761.98

996,987.14
2,331,437.75
199,397.43
2,132,040.33

723,908.94

890,162.30

1,073,850.94

2,770,889.37

3,061,477.31

3,323,290.46

831,266.81
1,555,175.75
665,013.45
890,162.30

918,443.19
1,808,605.50
734,754.56
1,073,850.94

996,987.14
2,070,838.08
797,589.71
1,273,248.37

Alicaya

918,443.19
2,069,205.17
734,754.56
1,334,450.62

500,000.00
12,635.00
487,365.00

Dalusong
600,000.00
12,635.00
587,365.00

3,093,614.06

61,872.28
1,212,696.71

3,031,741.78
909,522.53

909,522.53

242,539.34

181,904.51

181,904.51

970,157.37

727,618.03

727,618.03

3,031,741.78
606,348.36
2,425,393.42
3,093,614.06

17
962087.84
962087.84
19241.7568
377138.43328

942846.0832
282853.82496

282853.82496

942846.0832

301710.746624 226283.059968 226283.059968

754276.86656

75427.686656

56570.764992

56570.764992

188569.21664

2018
1135081.7
1135081.7
22701.634
444952.0264

1112380.066
333714.0198

333714.0198

1112380.066

222476.0132

166857.0099

166857.0099

556190.033

222476.0132

166857.0099

166857.0099

556190.033

2019
2537239.39
2,537,239.39
50744.7878
994597.84088

2486494.6022
745948.38066

745948.38066

2486494.6022

497298.92044

372974.19033

372974.19033

1243247.3011

497298.92044

372974.19033

372974.19033

1243247.3011

2020
2832877.24
2,832,877.24
56657.5448
1110487.87808

2776219.6952
832865.90856

832865.90856

2776219.6952

888390.302464 666292.726848 666292.726848

2220975.75616

222097.575616 166573.181712 166573.181712

555243.93904

2020
3093624.66
3,093,624.66
61872.4932
1212700.86672

3031752.1668
909525.65004

909525.65004

3031752.1668

242540.173344 181905.130008 181905.130008

606350.43336

970160.693376 727620.520032 727620.520032

2425401.73344

4,442,050.2

2,537,228.77

8884.10034

2,832,866.63

4,419,448.66

687798
763225.7

487,798.00
544,368.76

587798
644368.765

3,093,614.06

2530854.89

3,824,846.98

4,436,748.46

5061.70978

7649.69396

8873.49692

PHP2,537,239.39

2,832,877.24

3,093,624.66

Schedule 15 - Pre-Operating Cost

Organization Cost
Feasibility Study
Training Expense
Uniform Expense
Advertising Expense
Telephone and Internet Installation
Total Pre-Operating Cost
Schedule 15.1 - Organization Cost
SEC Registration Fee
BIR Registration Fee
SSS Registration Fee
BFAD Licensing Fee
Community Tax Certifcate
Barangay Clearance
Mayor's Permit
Electrical Inspection fee
Sanitary Clearance
Fire Safety Inspection Certifcate
Maynilad Installation Fee
Notary fees
Total

Schedule 15.2- Advertising Expense

Poster
Flyers
Discounts
Total

14.1

14.2

Cost
22,826.00
2,000.00
1,600.00
5,250.00
3,930.00
2,299.00
37,905.00
Cost
3,676.00
1,100.00
130.00
4,000.00
500.00
70.00
515.00
1,700.00
650.00
1,485.00
8,500.00
500.00
22,826.00

Cost
2,800.00
630.00
500.00
3,930.00

Note 1 - Inventory
Commodity
Toppings (1)
Almond
Peanuts
Cashew
Pistacio
Sliced Almond
Pinipig
Oats
Crushed Oreos
Crushed graham
Chocolate chip
White Chocolate Chip
Colored Chocolate Chip
Chocolate ball
Nips Rainbow
Cream Cheesecake
Sprinkles
Marshmallow
Food flavoring powder
Premium Chocolate
White Chocolate
Caramel Fudge
Peach Topping
Apple Topping
Cherry Topping
Glazed Fruit
Chocolate Syrup
Strawberry Syrup
Other Syrup
Chocolate Icing
Red Velvet Mix
Matcha Flavor
Ice Cream
Vanilla
Chocolate
Ube
Mango
Strawberry
Choco Hazelnut
Double Dutch

Unit Cost

Quantity

Total Cost

370.00

400

148,000.00

70.00
420.00
345.00
435.00
50.00
85.00
150.00
135.00
168.00
175.00
200.00
160.00
220.00
325.00
20.00
110.00
65.00
193.00
178.00
150.00
170.00
170.00
170.00
125.00
125.00
150.00
150.00
1,200.00
160.00
140.00

400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400

28,000.00
168,000.00
138,000.00
174,000.00
20,000.00
34,000.00
60,000.00
54,000.00
67,200.00
70,000.00
80,000.00
64,000.00
88,000.00
130,000.00
8,000.00
44,000.00
26,000.00
77,200.00
71,200.00
60,000.00
68,000.00
68,000.00
68,000.00
50,000.00
50,000.00
60,000.00
60,000.00
480,000.00
64,000.00
56,000.00

243.00
243.00
243.00
243.00
243.00
243.00
245.00

20
50
50
50
50
50
50

4,860.00
12,150.00
12,150.00
12,150.00
12,150.00
12,150.00
12,250.00

Rocky Road
Cookies & Cream
Buco Salad
Quezo Real
Pistachio & Cashews
Buco Pandan
Ube Keso
Halo-Halo

245.00
245.00
245.00
245.00
245.00
245.00
245.00
245.00

50
50
30
30
25
23
12
30

12,250.00
12,250.00
7,350.00
7,350.00
6,125.00
5,635.00
2,940.00
7,350.00
2,772,710.00

Doughnuts (2)
Flour
Dry Yeast
Skimmed Milk
Egg
Sugar
Butter

Unit Cost
18.00
3.43
14.69
13.71
1.50
9.31

Quantity
30960
30960
30960
30960
30960
30960

Total Cost
557,280.00
106,192.80
454,802.40
424,461.60
46,440.00
288,237.60
1,877,414.40

Coffee (3)
Coffee
Creamer
Sugar
Cup
Stirrer

Unit Cost
10.13
3.14
3.67
0.99
0.25

Quantity
19080
19080
19080
19080
19080

Total Cost
193,280.40
59,911.20
70,023.60
18,889.20
4,770.00
346,874.40

Packaging (4)
Box
Paper
Total

Unit Cost
5.00
1.50

Quantity
12240
162720

Total Cost
61,200.00
244,080.00
305,280.00

Unit Cost
21.00
6.00
27.00
167.00
384.00
849.00

Quantity
4
12
1
1
1
1

Total Cost
84.00
72.00
27.00
167.00
384.00
849.00

total cost per week

NOTE 2 - OFFICE SUPPLIES
Commodity
Adhesive Tape
Ballpen
Board Eraser
Bond Paper
Calculator
Cash Box

Cash Register Tape

Flash Drive 8gb
Journal Book
Log Book
Paper Clip
Rubber Stamp
Stamp Pad
Staple
Stapler
Scissor
Tape Dispenser
Whiteboard/Bulletin Board
Whiteboard Marker
Broom and dustpan
Waste Receptacle
Trash Bag
Tissue
Tissue Dispenser
Sponge
Mops
Liquid Detergent
Liquid Detergent Dispenser
Hand Sanitizer
Hand Sanitizer Dispenser
Mats
TOTAL

13.50
220.00
36.00
36.00
8.50
100.00
13.75
32.75
87.00
34.75
519.00
290.00
56.75
506.00
2400.00
218.50
139.00
902.00
10.00
763.00
100.00
550.00
100.00
512.00
30.00

12
1
2
1
1
1
1
2
2
2
1
1
4
1
1
1
2
1
24
1
4
1
1
2
6

Total Cost
Inclusive of Vat

Input Tax

162.00
220.00
72.00
36.00
8.50
100.00
13.75
65.50
174.00
69.50
519.00
290.00
227.00
506.00
2400.00
218.50
278.00
902.00
240.00
763.00
400.00
550.00
100.00
1024.00
180.00
11,101.75

NOTE 3 - Input Tax

Purchases

Total Cost
Exclusive of Vat

Inventory
Office Supply
Operating Equipment
Office Equipment
Food Truck

101,966.90
11,101.75
268,564.00
99,861.71
659,000.00

10,925.03
1,189.47
28,774.71
10,699.47
70,607.14

91,041.88
9,912.28
239,789.29
89,162.24
588,392.86

Total

1,140,494

122,196

1,018,299

Input Tax

Cost Exclusive of VAT

15,857.14

132,142.86

3,000.00
18,000.00
14,785.71
18,642.86
2,142.86
3,642.86
6,428.57
5,785.71
7,200.00
7,500.00
8,571.43
6,857.14
9,428.57
13,928.57
857.14
4,714.29
2,785.71
8,271.43
7,628.57
6,428.57
7,285.71
7,285.71
7,285.71
5,357.14
5,357.14
6,428.57
6,428.57
51,428.57
6,857.14
6,000.00

25,000.00
150,000.00
123,214.29
155,357.14
17,857.14
30,357.14
53,571.43
48,214.29
60,000.00
62,500.00
71,428.57
57,142.86
78,571.43
116,071.43
7,142.86
39,285.71
23,214.29
68,928.57
63,571.43
53,571.43
60,714.29
60,714.29
60,714.29
44,642.86
44,642.86
53,571.43
53,571.43
428,571.43
57,142.86
50,000.00

520.71
1,301.79
1,301.79
1,301.79
1,301.79
1,301.79
1,312.50

4,339.29
10,848.21
10,848.21
10,848.21
10,848.21
10,848.21
10,937.50

1,312.50
1,312.50
787.50
787.50
656.25
603.75
315.00
787.50
297,076.07

10,937.50
10,937.50
6,562.50
6,562.50
5,468.75
5,031.25
2,625.00
6,562.50
2,475,633.93

Input Tax
59,708.57
11,377.80
48,728.83
45,478.03
4,975.71
30,882.60
201,151.54

Cost Exclusive of VAT

497,571.43
94,815.00
406,073.57
378,983.57
41,464.29
257,355.00
1,676,262.86

Input Tax
20,708.61
6,419.06
7,502.53
2,023.84
511.07
37,165.11

Cost Exclusive of VAT

172,571.79
53,492.14
62,521.07
16,865.36
4,258.93
309,709.29

Input Tax
6,557.14
26,151.43
32,708.57

Cost Exclusive of VAT

54,642.86
217,928.57
272,571.43

91,041.88

Input Tax
9.00
7.71
2.89
17.89
41.14
90.96

Cost Exclusive of VAT

75.00
64.29
24.11
149.11
342.86
758.04

17.36
23.57
7.71
3.86
0.91
10.71
1.47
7.02
18.64
7.45
55.61
31.07
24.32
54.21
257.14
23.41
29.79
96.64
25.71
81.75
42.86
58.93
10.71
109.71
19.29
1,189.47

144.64
196.43
64.29
32.14
7.59
89.29
12.28
58.48
155.36
62.05
463.39
258.93
202.68
451.79
2142.86
195.09
248.21
805.36
214.29
681.25
357.14
491.07
89.29
914.29
160.71
9,912.28

DO DOUGH FOODTRUCK
Projected Cost

I. Current Assets
Inventory
Office Supplies
Prepaid for Parking Fee
Input Tax
TOTAL CURRENT ASSETS

Note
1
2

91,041.88
9,912.28
84,000.00
122,195.82
307,149.98

II. Non- Current Assets

Operating Equipment
Office Equipment
Food Truck
Parking Rent Deposit
TOTAL NON-CURRENT ASSETS

239,789.29
89,162.64
588,392.90
35,000.00
952,344.83

III. Pre- Operating Costs

37,905.00

IV. Withholding Tax Payable

(4,200.00)

Total PROJECTED COST

1,293,199.81
-

1,800,000.00
1,293,199.81
506,800

Do Dough Food
Projected Statement o
As of December 31, 2
Schedule
Cash Flow from Operating Activities
Sales
Purchases
Parking Fee Paid
Utilities Paid
Salaries Paid
Other Payments
Input Tax Paid
Pre-operating Cost
Income Tax Paid
Net Cash Flow from Operating Activities
Cash Flow from Investing Activities
Purchase of Non Current Assets
Net Cash Flow from Investing Activities
Cash Flow from Financing Activities
Initial Investments
Interest Income
Withdrawals
Net Cash Flow from Financing Activities
Total Cash Flow
Cash, beg.
Cash, end.

16
1
1
1
1
1
1
1

(111,879.18)
(114,800.00)

(111,270.85)
(37,905.00)
(375,855.02)
(917,344.78)
(917,344.78)
1,800,000.00

1,800,000.00
506,800.19
506,800.19

Do Dough Food Truck

Projected Statement of Cash Flow
As of December 31, 2017-2021
2017
2018
8,514,000.00
(5,200,311.90)
(84,000.00)
(211,506.72)
(806,463.92)
(568,101.30)
1,643,616.16

4,300.83
(831,966.90)
(827,666.06)
815,950.09
506,800.19
1,322,750.28

2019

9,365,400.00
(5,834,916.71)
(84,000.00)
(216,437.15)
(830,114.32)
(5,385.00)
(650,733.19)
(535,305.24)
1,208,508.38

6,717.85
(729,106.48)
(722,388.63)
486,119.75
1,322,750.28
1,808,870.04

2020

16,857,720.00
(10,500,982.30)
(84,000.00)
(221,490.84)
(1,113,672.60)
(13,190.70)
(1,151,307.88)
(620,809.41)
3,152,266.26

13,022.38
(1,634,824.73)
(1,621,802.35)
1,530,463.91
1,808,870.04
3,339,333.95

18,206,337.60
(11,340,925.02)
(84,000.00)
(226,670.88)
(1,152,292.20)
(5,211.61)
(1,241,956.81)
(1,365,828.86)
2,789,452.22

18,601.29
(2,449,181.85)
(2,430,580.57)
358,871.66
3,339,333.95
3,698,205.61

2021
19,480,781.23
(12,134,675.83)
(84,000.00)
(231,980.41)
(1,190,701.78)
(13,232.72)
(1,327,672.98)
(1,504,713.51)
2,993,803.99

24,588.89
(1,262,850.37)
(1,238,261.48)
1,755,542.51
3,698,205.61
5,453,748.12

Schedule
SALES

Product

No. of Units Sold

Regular Doughnut
per piece
per dozen
Customized Mini Doughnut
Coffee
TOTAL

111960
12240
50760
19080
TOTAL

30.00
250.00
30.00
30.00

Schedule
PURCHASES

Commodity
Toppings
Doughnuts
Coffee
Packaging
Office Supplies
TOTAL
FIRST YEAR OF OPERATION
Commodity
Toppings (1)
Almond
Peanuts
Cashew
Pistacio
Sliced Almond
Pinipig
Oats
Crushed Oreos
Crushed graham
Chocolate chip
White Chocolate Chip
Colored Chocolate Chip
Chocolate ball
Nips Rainbow

53,321.35
36,104.12
6,670.66
5,870.77
9,912.28
111,879.18

Unit Cost

Quantity
370.00
70.00
420.00
345.00
435.00
50.00
85.00
150.00
135.00
168.00
175.00
200.00
160.00
220.00

400
400
400
400
400
400
400
400
400
400
400
400
400
400

Cream Cheesecake
Sprinkles
Marshmallow
Food flavoring powder
Premium Chocolate
White Chocolate
Caramel Fudge
Peach Topping
Apple Topping
Cherry Topping
Glazed Fruit
Chocolate Syrup
Strawberry Syrup
Other Syrup
Chocolate Icing
Red Velvet Mix
Matcha Flavor
Ice Cream
Vanilla
Chocolate
Ube
Mango
Strawberry
Choco Hazelnut
Double Dutch
Rocky Road
Cookies & Cream
Buco Salad
Quezo Real
Pistachio & Cashews
Buco Pandan
Ube Keso
Halo-Halo
Doughnuts (2)
Flour
Dry Yeast
Skimmed Milk
Egg
Sugar
Butter

325.00
20.00
110.00
65.00
193.00
178.00
150.00
170.00
170.00
170.00
125.00
125.00
150.00
150.00
1,200.00
160.00
140.00

400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400

243.00
243.00
243.00
243.00
243.00
243.00
245.00
245.00
245.00
245.00
245.00
245.00
245.00
245.00
245.00

20
50
50
50
50
50
50
50
50
30
30
25
20
15
30

18.00
3.43
14.69
13.71
1.50
9.31

30,960
30,960
30,960
30,960
30,960
30,960

Coffee (3)
Coffee
Creamer
Sugar
Cup
Stirrer
Packaging (4)
Box
Paper
Total
Office Supplies
Adhesive Tape
Ballpen
Board Eraser
Bond Paper
Cash Register Tape
Journal Book
Log Book
Paper Clip
Stamp Pad
Staple
Whiteboard Marker
Trash Bag
Tissue
Sponge
Liquid Detergent
Hand Sanitizer
Mats

10.13
3.14
3.67
0.99
0.25

5.00
1.50

21.00
6.00
27.00
167.00
13.50
36.00
36.00
8.50
13.75
32.75
56.75
218.50
139.00
10.00
100.00
100.00
30.00

19,080
19,080
19,080
19,080
19,080

12240
162720

4
12
1
1
12
2
1
1
1
2
4
1
2
24
4
1
6

Schedule
PARKING RENT PAID

Parking Rent, end.

Parking Rent Expense
Total Parking Rent
Parking Rent, beg.
Parking Rent Paid
Schedule

84,000.00
84,000.00
84,000.00

UTILITIES
Annual Utilities Expense
Fuel Expense
Water Expense
Telephone and Internet Expense
Percentage Paid
Unpaid Balance
Total Utilities Paid

213,061.20
194,400.00
3,073.20
15,588.00
91.67%
1,554.48
211,506.72

Schedule
SALARIES PAID

Net Annual Pay

Total Contributions
SSS Contribution
Philhealth Contribution
HDMF Contribution
EC Contribution
Salaries Paid

738,601.52
67,862.40
51,272.40
9,750.00
6,000.00
840.00
806,463.92

Schedule
INCOME TAX

Gross Profit
Income Before Tax

3,151,258.20
1,784,350.81
MCIT at 2%
NT at 30%

Income Tax (higher)

535,305.24
535,305.24

Schedule
PRE-OPERATING COST
Organization Cost
SEC Registration Fee
BIR Registration Fee
SSS Registration Fee
BFAD Licensing Fee
Community Tax Certificate
Barangay Clearance
Mayor's Permit
Electrical Inspection fee
Sanitary Clearance
Fire Safety Inspection Certificate
Maynilad Installation Fee
Notary fees
Training Expense
Uniform Expense
Advertising Expense
Telephone and Internet Installation
Feasibility Study
TOTAL

3,676.00
1,100.00
130.00
4,000.00
500.00
70.00
515.00
1,700.00
650.00
1,485.00
8,500.00
500.00

Schedule
INPUT TAX
Purchases

Total Cost Inclusive of Vat

Office Supply
Operating Equipment
Office Equipment
Food Truck

Total

11,101.75
268,564.00
99,862.16
659,000.00

Input Tax

1,189.47
28,774.71
10,699.52
70,607.14

1,038,527.91

111,270.85

3,358,800.00
3,060,000.00
1,522,800.00
572,400.00
8,514,000.00

2,719,388.65
1,841,310.28
340,203.74
299,409.23
5,200,311.90

Total Cost
148,000.00
28,000.00
168,000.00
138,000.00
174,000.00
20,000.00
34,000.00
60,000.00
54,000.00
67,200.00
70,000.00
80,000.00
64,000.00
88,000.00

10%

80%

3,358,800.00
3,060,000.00
1,522,800.00
572,400.00
8,514,000.00

3,694,680.00
3,366,000.00
1,675,080.00
629,640.00
9,365,400.00

6,650,424.00
6,058,800.00
3,015,144.00
1,133,352.00
16,857,720.00

3,049,981.00
2,065,155.84
381,561.84
335,808.00
2,410.03
5,834,916.71

80%
5,489,965.80
3,717,280.51
686,811.31
604,454.40
2,470.28
10,500,982.30

8%
5,929,163.06
4,014,662.95
741,756.22
652,810.75
2,532.04
11,340,925.02

130,000.00
8,000.00
44,000.00
26,000.00
77,200.00
71,200.00
60,000.00
68,000.00
68,000.00
68,000.00
50,000.00
50,000.00
60,000.00
60,000.00
480,000.00
64,000.00
56,000.00
4,860.00
12,150.00
12,150.00
12,150.00
12,150.00
12,150.00
12,250.00
12,250.00
12,250.00
7,350.00
7,350.00
6,125.00
4,900.00
3,675.00
7,350.00
2,772,710.00
557,280.00
106,192.80
454,802.40
424,461.60
46,440.00
288,237.60
1,877,414.40

193,280.40
59,911.20
70,023.60
18,889.20
4,770.00
346,874.40
61,200.00
244,080.00
305,280.00

84.00
72.00
27.00
167.00
162.00
72.00
36.00
8.50
13.75
65.50
227.00
218.50
278.00
240.00
400.00
100.00
180.00
2,351.25

84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

###
84,000.00
168,000.00
###
84,000.00

84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

2020
84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

223,058.28
204,241.50
3,228.78
15,588.00
91.67%
1,567.44
221,490.84

2020
228,245.04
209,347.54
3,309.50
15,588.00
91.67%
1,574.16
226,670.88

233,561.46
214,581.23
3,392.24
15,588.00
91.67%
1,581.05
231,980.41

760,485.52
69,628.80
53,038.80
9,750.00
6,000.00
840.00
830,114.32

1,019,479.80
94,192.80
71,602.80
13,350.00
8,400.00
###
1,113,672.60

2020
1,053,678.60
98,613.60
76,023.60
13,350.00
8,400.00
840.00
1,152,292.20

1,088,536.18
102,165.60
78,675.60
14,250.00
8,400.00
840.00
1,190,701.78

3,466,384.02
2,069,364.70

6,239,491.24
4,552,762.87

620,809.41
620,809.41

1,365,828.86
1,365,828.86

6,738,650.53
5,015,711.71
134,773.01
1,504,713.51
1,504,713.51

7,210,356.07
5,433,834.92
144,207.12
1,630,150.48
1,630,150.48

217,998.03
199,260.00
3,150.03
15,588.00
91.67%
1,560.88
216,437.15

22,826.00
1,600.00
5,250.00
3,930.00
2,299.00
2,000.00
37,905.00

Total Cost Exclusive of

Vat

9,912.28
239,789.29
89,162.64
588,392.86

927,257.06

8%

7%

7,182,457.92
6,543,504.00
3,256,355.52
1,224,020.16
18,206,337.60

7,685,229.97
7,001,549.28
3,484,300.41
1,309,701.57
19,480,781.23

7%
6,344,204.48
4,295,689.36
793,679.15
698,507.50
2,595.34
12,134,675.83

2021
84,000.00
84,000.00
168,000.00
84,000.00
84,000.00

Do Dough Food Truck

Statement of Comprehensive In
For the Year Ended 2017-20

Sales
Cost of Goods Sold
Gross Profit on Sales
Less: Operating Expenses:
Administrative & Selling Expense
Add: Other Income
Net Income Before Tax
Income Tax
Net Income

Schedule
16
17

2017
7,601,785.71
5,448,717.04
2,153,068.67

18
19

641,394.84
4,300.83
1,515,974.67
454,792.40
1,061,182.27

21,223.65

Do Dough Food Truck

ent of Comprehensive Income
the Year Ended 2017-2021
2018
8,361,964.29
5,951,147.48
2,410,816.81

2019
15,051,535.71
10,394,776.80
4,656,758.92

2020
16,255,658.57
11,188,788.34
5,066,870.23

2021
17,393,554.67
11,942,925.84
5,450,628.83

616,115.28
6,717.85
1,801,419.38
540,425.81
1,260,993.56

630,583.96
13,022.38
4,039,197.34
1,211,759.20
2,827,438.13

622,676.60
18,601.29
4,462,794.92
1,338,838.48
3,123,956.44

630,771.00
24,588.89
4,844,446.73
1,453,334.02
3,391,112.71

Schedule 16 - SALES
Schedule 16.1 - 2017 SALES
Unit Sales Price Quantity Sold
Regular Doughnut
per piece
per dozen
Customized Mini Doughnut
Coffee
Total

30.00
250.00
30.00
30.00

111,960
12,240
50,760
19,080

Total Sales
3,358,800
3,060,000
1,522,800
572,400
8,514,000

Schedule 16.2 - 2018 SALES

Unit Sales Price Quantity Sold
Regular Doughnut
per piece
per dozen
Customized Mini Doughnut
Coffee
Total

30.00
250.00
30.00
30.00

123,156
13,464
55,836
20,988

Total Sales
3,694,680
3,366,000
1,675,080
629,640
9,365,400

Schedule 16.3 - 2019 SALES

Unit Sales Price Quantity Sold
Regular Doughnut
per piece
per dozen
Customized Mini Doughnut
Coffee
Total

30.00
250.00
30.00
30.00

221,681
24,235
100,505
37,778

Total Sales
6,650,424
6,058,800
3,015,144
1,133,352
16,857,720

Schedule 16.4 - 2020 SALES

Unit Sales Price Quantity Sold
Regular Doughnut
per piece
per dozen
Customized Mini Doughnut
Coffee
Total

30.00
250.00
30.00
30.00

239,415
26,174
108,545
40,801

Total Sales
7,182,458
6,543,504
3,256,356
1,224,020
18,206,338

Schedule 16.4 - 2021 SALES

Unit Sales Price Quantity Sold
Regular Doughnut
per piece
per dozen

30.00
250.00

256,174
28,006

Total Sales
7,685,230
7,001,549

Customized Mini Doughnut

Coffee
Total

30.00
30.00

116,143
43,657

3,484,300
1,309,702

Output Vat
359,871
327,857
163,157
61,329
912,214

Output Vat
395,859
360,643
179,473
67,461
1,003,436

Output Vat
712,545
649,157
323,051
121,431
1,806,184

Output Vat
769,549
701,090
348,895
131,145
1,950,679

Output Vat
823,417
750,166

Sales Exclusive of vat

2,998,928.57
2,732,142.86
1,359,642.86
511,071.43
7,601,785.71

Sales Exclusive of vat

3,298,821.43
3,005,357.14
1,495,607.14
562,178.57
8,361,964.29

Sales Exclusive of vat

5,937,878.57
5,409,642.86
2,692,092.86
1,011,921.43
15,051,535.71

Sales Exclusive of vat

6,412,908.86
5,842,414.29
2,907,460.29
1,092,875.14
16,255,658.57

Sales Exclusive of vat

6,861,812.48
6,251,383.29

373,318
140,325

3,110,982.51
1,169,376.40
17,393,554.67

Schedule 18 - Administrative Expense

2017
Supplies Expense
Utilities Expense
Salaries Expense
Parking Rent Expense
Uniform Expense
Depreciation Expense
Taxes-permit and licenses
Accounting Fees
Advertising
Total

18.1

18.2
18.3
18.4
18.5

Schedule 18.1 - OFFICE SUPPLIES

Commodity
Adhesive Tape
Ballpen
Board Eraser
Bond Paper
Cash Register Tape
Journal Book
Log Book
Paper Clip
Stamp Pad
Staple
Whiteboard Marker
Trash Bag
Tissue
Sponge
Liquid Detergent
Hand Sanitizer
Mats
TOTAL

Schedule 18.2 - Office Equipments Depreciation

12,758.04
300,000.00
84,000.00
49,636.80
195,000.00
641,394.84

Unit Cost
21.00
6.00
27.00
167.00
13.50
36.00
36.00
8.50
13.75
32.75
56.75
218.50
1041.00
10.00
650.00
612.00
30.00

2018
2,151.81
13,917.86
###
###
5,250.00
10,410.61
5,385.00
195,000.00
3,930.00
616,115.28

Quantity
4
12
1
1
12
2
1
1
1
2
4
1
1
24
1
1
6

LIST

UNIT COST

QUANTITY

Central type Aircon

Electronic Cash Register
Acer Laptop
Canon Printer
CCTV Camera
Fire and Smoke Detector
Integrated Door Lock
Network Finger Print Scanner
Fire Extinguisher
Food Truck
Total

28,998.00
14,980.00
24,499.00
1,495.00
9,500.00
2,300.00
9,000.00
8,000.00
1,070.00
659,000.00
758,842.00

Schedule 18.3 - Taxes and Licenses

SEC Registration
BIR Registration
Community Tax Certifcate
BFAD License Fee
Barangay Clearance
Mayor's Permit
Fire Safety Inspection Certifcate
Total

2017

Schedule 18 .4 - Accounting Fees

Retainer's Fee
Audit Fees
Total

2017
180,000.00
15,000.00
195,000.00

Schedule 18.5 - Advertising Expense

Poster
Flyers
Discounts
Total

2017
-

1
1
1
1
1
1
1
1
1
1

2018
2,070.00
530.00
500.00
70.00
515.00
1,700.00
5,385.00

2018
180,000.00
###
195,000.00

2018
2,800.00
630.00
500.00
3,930.00

Schedule 19 - Interest Income

Cash in Bank
Interest Rate
Interest Income
Withholding Tax Rate
Interest Income Tax Expense
Interest Income Net of Tax

2017
2,150,416.35
0.25%
5,376.04
20%
1,075.21
4,300.83

2018
3,358,924.73
0.25%
8,397.31
20%
1,679.46
6,717.85

Schedule 20 - Income Tax Expense

Gross Proft
Net Income Before Tax
MCIT 2%
NT 30%
Income Tax Expense

2017
2,153,068.67
1,515,974.67

2018
2,410,816.81
1,801,419.38

454,792.40
454,792.40

540,425.81
540,425.81

2017
454,792.40

2018
454,792.40
540,425.81
995,218.21
454,792.40
540,425.81

Schedule - Income Tax Payable

Income Tax Payable, beg
Income Tax Payable
Total Income Tax Payable
Income Tax Paid
Income Tax Payable, end

454,792.40
454,792.40

2019
2,205.61
13,917.86
300,000.00
84,000.00
7,350.00
10,410.61
17,699.89
195,000.00
5,895.00
630,583.96

Total Cost
84.00
72.00
27.00
167.00
162.00
72.00
36.00
8.50
13.75
65.50
227.00
218.50
278.00
240.00
400.00
100.00
180.00
2,351.25

2020
2,260.75
###
###
###
###
###
9,737.39
195,000.00
5,895.00
622,676.60

Input Tax
9.00
7.71
2.89
17.89
17.36
7.71
3.86
0.91
1.47
7.02
24.32
23.41
29.79
25.71
42.86
10.71
19.29
251.92

2021
2,317.27
13,917.86
300,000.00
84,000.00
7,350.00
10,410.61
17,775.26
195,000.00
5,895.00
630,771.00

Cost Exclusive of VAT

75.00
64.29
24.11
149.11
144.64
64.29
32.14
7.59
12.28
58.48
202.68
195.09
248.21
214.29
357.14
89.29
160.71
2,099.33

TOTAL COST

INPUT TAX

COST EXCLUSIVE OF
No. of
VAT
Useful Life

28,998.00
14,980.00
24,499.00
1,495.00
9,500.00
2,300.00
9,000.00
8,000.00
1,070.00
659,000.00
758,842.00

3,106.93
1,605.00
2,624.89
160.18
1,017.86
246.43
946.29
857.14
114.64
70,607.14
81,286.50

25,891.07
13,375.00
21,874.11
1,334.82
8,482.14
2,053.57
8,053.71
7,142.86
955.36
588,392.86
677,555.50

2019
2,090.70
530.00
500.00
8,000.00
70.00
515.00
1,485.00
13,190.70

2020
2,111.61
###
###
###
###
###
5,211.61

2021
2,132.72
530.00
500.00
8,000.00
70.00
515.00
1,485.00
13,232.72

2019
180,000.00
15,000.00
195,000.00

2020
180,000.00
###
195,000.00

2021
180,000.00
15,000.00
195,000.00

2019
4,200.00
945.00
750.00
5,895.00

2020
4,200.00
945.00
750.00
5,895.00

2021
4,200.00
945.00
750.00
5,895.00

15
8
6
5
6
10
12
10
10
15

2019
6,511,190.99
0.25%
16,277.98
20%
3,255.60
13,022.38

2020
9,300,643.21
0.25%
23,251.61
20%
4,650.32
18,601.29

2021
12,294,447.20
0.25%
30,736.12
20%
6,147.22
24,588.89

2019
4,656,758.92
4,039,197.34
1,211,759.20
1,211,759.20

2020
5,066,870.23
4,462,794.92
101,337.40
1,338,838.48
1,338,838.48

2021
5,450,628.83
4,844,446.73
48,216.34
1,453,334.02
1,453,334.02

2019
540,425.81
1,211,759.20
1,752,185.01
540,425.81
1,211,759.20

2020
1,211,759.20
1,338,838.48
2,550,597.68
1,211,759.20
1,338,838.48

2021
1,338,838.48
1,453,334.02
2,792,172.50
1,338,838.48
1,453,334.02

1,159.82
15,017.86
13,408.80
12,426.66

#REF!

4506.6

4450609.29
85588.6401923077
17117.7280384615
17117.7280384615
39650.7280384615

0.0089090561

Depreciation Expense

1,726.07
1,671.88
3,645.69
266.96
1,413.69
205.36
671.14
714.29
95.54
39,226.19
49,636.80

8,000.00

8,000.00

Schedule 17.2 - Labor

Salaries and wages

2017
492,096.00

Sched 17.3 - Overhead

2017

2018
516,700.80

2018

2019
789,735.84

2019

Depreciation Expense
3.2
22,128.19
22,128.19
22,128.19
Repairs And Maintenance
24,000.00
24,000.00
24,000.00
Utilities Expense
17.3.2
176,315.36
180,723.24
185,241.32
Total
222,443.54 226,851.43 231,369.51

Schedule 17.3.2 - Utilities Expense

Fuel Expense
Water Expense
Total Utilities Expense

2017
2018
2019
173,571.43
177,910.71
182,358.48
2,743.93
2,812.53
2,882.84
176,315.36 180,723.24 185,241.32

2020
829,222.63

2021
869,963.76

2020

22,128.19
24,000.00
189,872.36
236,000.54

2020
186,917.44
2,954.91
189,872.36

2021

22,128.19
24,000.00
194,619.16
240,747.35

2021
191,590.38
3,028.78
194,619.16

Schedule 17 - Cost of Goods Sold

Raw Materials
Labor
Overhead
Total

Schedule
17.1
17.2
17.3

2017
4,734,177.50
492,096.00
222,443.54
5,448,717.04

Schedule 17.1 - Raw Materials

Commodity
Toppings (1)
Almond
Peanuts
Cashew
Pistacio
Sliced Almond
Pinipig
Oats
Crushed Oreos
Crushed graham
Chocolate chip
White Chocolate Chip
Colored Chocolate Chip
Chocolate ball
Nips Rainbow
Cream Cheesecake
Sprinkles
Marshmallow
Food flavoring powder
Premium Chocolate
White Chocolate
Caramel Fudge
Peach Topping
Apple Topping
Cherry Topping
Glazed Fruit
Chocolate Syrup
Strawberry Syrup
Other Syrup
Chocolate Icing
Red Velvet Mix
Matcha Flavor
Ice Cream

Unit Cost

Quantity

370.00

400

70.00
420.00
345.00
435.00
50.00
85.00
150.00
135.00
168.00
175.00
200.00
160.00
220.00
325.00
20.00
110.00
65.00
193.00
178.00
150.00
170.00
170.00
170.00
125.00
125.00
150.00
150.00
1,200.00
160.00
140.00

400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400
400

243.00
243.00
243.00
243.00
243.00
243.00
245.00
245.00
245.00
245.00
245.00
245.00
245.00
245.00
245.00

Vanilla
Chocolate
Ube
Mango
Strawberry
Choco Hazelnut
Double Dutch
Rocky Road
Cookies & Cream
Buco Salad
Quezo Real
Pistachio & Cashews
Buco Pandan
Ube Keso
Halo-Halo

Doughnuts (2)

Unit Cost

Flour
Dry Yeast
Skimmed Milk
Egg
Sugar
Butter

18.00
3.43
14.69
13.71
1.50
9.31

Coffee (3)

Unit Cost
10.13
3.14
3.67
0.99
0.25

Coffee
Creamer
Sugar
Cup
Stirrer

Packaging (4)

Unit Cost

Box
Paper
Total

5.00
1.50

Total Cost

20
50
50
50
50
50
50
50
50
30
30
25
20
15
30

Quantity
30960
30960
30960
30960
30960
30960

Quantity
19080
19080
19080
19080
19080

Quantity
12240
162720

Schedule 17.1.1 Purchases

Toppings
Doughnuts
Coffee
Packaging

2017
2,475,633.93
1,676,262.86
309,709.29
272,571.43
Total 4,734,177.50

2018
2,723,197.32
1,843,889.14
340,680.21
299,828.57
5,207,595.25

568,101.30

624,911.43
25,821.76
650,733.19

11,987.05

568,101.30

2018
5,207,595.25
516,700.80
226,851.43
5,951,147.48

Total Cost

2019
9,373,671.45
789,735.84
231,369.51
10,394,776.80

Input Tax

2020
10,123,565.17
829,222.63
236,000.54
11,188,788.34

Cost Exclusive
of VAT

148,000.00

15,857.14

132,142.86

28,000.00
168,000.00
138,000.00
174,000.00
20,000.00
34,000.00
60,000.00
54,000.00
67,200.00
70,000.00
80,000.00
64,000.00
88,000.00
130,000.00
8,000.00
44,000.00
26,000.00
77,200.00
71,200.00
60,000.00
68,000.00
68,000.00
68,000.00
50,000.00
50,000.00
60,000.00
60,000.00
480,000.00
64,000.00
56,000.00

3,000.00
18,000.00
14,785.71
18,642.86
2,142.86
3,642.86
6,428.57
5,785.71
7,200.00
7,500.00
8,571.43
6,857.14
9,428.57
13,928.57
857.14
4,714.29
2,785.71
8,271.43
7,628.57
6,428.57
7,285.71
7,285.71
7,285.71
5,357.14
5,357.14
6,428.57
6,428.57
51,428.57
6,857.14
6,000.00

25,000.00
150,000.00
123,214.29
155,357.14
17,857.14
30,357.14
53,571.43
48,214.29
60,000.00
62,500.00
71,428.57
57,142.86
78,571.43
116,071.43
7,142.86
39,285.71
23,214.29
68,928.57
63,571.43
53,571.43
60,714.29
60,714.29
60,714.29
44,642.86
44,642.86
53,571.43
53,571.43
428,571.43
57,142.86
50,000.00

2021
10,832,214.73
869,963.76
240,747.35
11,942,925.84

4,860.00
12,150.00
12,150.00
12,150.00
12,150.00
12,150.00
12,250.00
12,250.00
12,250.00
7,350.00
7,350.00
6,125.00
4,900.00
3,675.00
7,350.00
2,772,710.00

520.71
1,301.79
1,301.79
1,301.79
1,301.79
1,301.79
1,312.50
1,312.50
1,312.50
787.50
787.50
656.25
525.00
393.75
787.50
297,076.07

Total Cost

Input Tax

557,280.00
106,192.80
454,802.40
424,461.60
46,440.00
288,237.60
1,877,414.40

59,708.57
11,377.80
48,728.83
45,478.03
4,975.71
30,882.60
201,151.54

Total Cost

Input Tax

193,280.40
59,911.20
70,023.60
18,889.20
4,770.00
346,874.40

20,708.61
6,419.06
7,502.53
2,023.84
511.07
37,165.11

Total Cost

Input Tax

61,200.00
244,080.00
305,280.00

5,302,278.80

6,557.14
26,151.43
32,708.57

4,339.29
10,848.21
10,848.21
10,848.21
10,848.21
10,848.21
10,937.50
10,937.50
10,937.50
6,562.50
6,562.50
5,468.75
4,375.00
3,281.25
6,562.50
2,475,633.93
Cost Exclusive
of VAT
497,571.43
94,815.00
406,073.57
378,983.57
41,464.29
257,355.00
1,676,262.86
Cost Exclusive
of VAT
172,571.79
53,492.14
62,521.07
16,865.36
4,258.93
309,709.29

Cost Exclusive
of VAT
54,642.86
217,928.57
272,571.43

568,101.30 4,734,177.50

2019
4,901,755.18
3,319,000.46
613,224.39
539,691.43
9,373,671.45

2020
5,293,895.59
3,584,520.49
662,282.34
582,866.74
10,123,565.17

2021
5,664,468.28
3,835,436.93
708,642.10
623,667.41
10,832,214.73

1,124,840.57
26,467.31
1,151,307.88

1,214,827.82
27,128.99
1,241,956.81

1,299,865.77
27,807.21
1,327,672.98