Vous êtes sur la page 1sur 7

A.

Projected Financial Statements

Break Free: Escape Room Game


Income Statement
For the year ended December 31
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Service Revenue ₱ 2,357,200.00 ₱ 2,663,600.00 ₱ 3,010,000.00 ₱ 3,401,200.00 ₱ 3,843,400.00
Less:
Salaries & Wages Expense: 866,400.00 866,400.00 866,400.00 866,400.00 866,400.00
Utilities and Maintenance Expense 65,280.00 65,280.00 65,280.00 65,280.00 65,280.00
Research and Development Expense 118,074.00 123,977.70 130,176.59 136,685.41 143,519.68
Advertising Expense 6,400.00 6,400.00 6,400.00 6,400.00 6,400.00
Delivery Expense 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
Insurance Expense 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Miscellaneous Expense 5,000.00 5,250.00 5,512.50 5,788.13 6,077.53
Pre-Operating Expense 39,500.00 - - - -
Depreciation Expense 80,256.00 80,256.00 80,256.00 93,863.00 93,863.00
₱ 1,215,910.00 ₱ 1,182,563.70 ₱ 1,189,025.09 ₱ 1,209,416.54 ₱ 1,216,540.22
NET INCOME Before Income Tax ₱ 1,141,290.00 ₱ 1,481,036.30 ₱ 1,820,974.92 ₱ 2,191,783.46 ₱ 2,626,859.78
Income Tax 342,387.00 444,310.89 546,292.47 657,535.04 788,057.94

NET INCOME After Income Tax ₱ 798,903.00 ₱ 1,036,725.41 ₱ 1,274,682.44 ₱ 1,534,248.42 ₱ 1,838,801.85
Break Free: Escape Room Game
Statement of Cash Flows
For the year ended December 31
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Initial Investment from Partners ₱ 650,000.00 - - - -
Revenue 2,357,200.00 ₱ 2,663,600.00 ₱ 3,010,000.00 ₱ 3,401,200.00 ₱ 3,843,400.00
Total Cash Receipts ₱ 3,007,200.00 ₱ 2,663,600.00 ₱ 3,010,000.00 ₱ 3,401,200.00 ₱ 3,843,400.00
Payments for Salaries and Wages 866,400.00 866,400.00 866,400.00 866,400.00 866,400.00
Payments for Miscellaneous Expense 5,000.00 5,250.00 5,512.50 5,788.13 6,077.53
Payments for Advertising Expense 6,400.00 6,400.00 6,400.00 6,400.00 6,400.00
Payments for Utilities and Maintenance
Expense 65,280.00 65,280.00 65,280.00 65,280.00 65,280.00
Payments for Research and Development
Expense 118,074.00 123,977.70 130,176.59 136,685.41 143,519.68
Payments for Delivery Expense 15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
Payments for Insurance Expense 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Income Tax Payment 342,387.00 444,310.89 546,292.47 657,535.04 788,057.94
Total Cash Disbursements ₱ 1,438,541.00 ₱ 1,546,618.59 ₱ 1,655,061.56 ₱ 1,773,088.58 ₱ 1,910,735.15
Cash Flow from Investing Activities
Pre-Operating Expenses 39,500.00 - - - -
Payments for Assets 830,287.10 36,132.95 10,369.10 51,889.90 35,205.50
Acquisition of Equipment - - - 68,045.00 -
Total Cash Flow from Investing
Activities ₱ 869,787.10 ₱ 36,132.95 ₱ 10,369.10 ₱ 119,934.90 ₱ 35,205.50
Cash Flow from Financing Activities
Partner's Drawing - 50,000.00 50,000.00 50,000.00 50,000.00
Total Cash Flow from Financing Activities - 50,000.00 50,000.00 50,000.00 50,000.00
Net Cash Increase(Decrease) ₱ 698,871.90 ₱ 1,030,848.46 ₱ 1,294,569.34 ₱ 1,458,176.52 ₱ 1,847,459.35
Add: Beginning Balance - 698,871.90 1,729,720.36 3,024,289.70 4,482,466.22
Cash Balance ₱ 698,871.90 ₱ 1,729,720.36 ₱ 3,024,289.70 ₱ 4,482,466.22 ₱ 6,329,925.57
Break Free: Escape Room Game
Balance Sheet
For the year ended December 31
BEGINNING
BALANCE YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
ASSETS
Cash ₱ 650,000.00 ₱ 698,871.90 ₱ 1,729,720.36 ₱ 3,024,289.70 ₱ 4,482,466.22 ₱ 6,329,925.57

Supplies - 467,906.60 504,039.55 514,408.65 566,298.55 601,504.05

Furnitures and Fixtures - 51,603.50 51,603.50 51,603.50 51,603.50 51,603.50

less: Accumulated Depreciation - 5,734.00 11,468.00 17,202.00 22,936.00 28,670.00

Property, Plant and Equipment 368,920.00 679,697.00 679,697.00 679,697.00 747,742.00 747,742.00

less: Accumulated Depreciation - 74,522.00 149,044.00 223,566.00 311,695.00 399,824.00


TOTAL ASSETS ₱1,018,920.00 ₱ 1,817,823.00 ₱ 2,804,548.41 ₱ 4,029,230.85 ₱ 5,513,479.27 ₱ 7,302,281.12

LIABILITIES: - - - - -

PARTNERSHIP'S EQUITY:
₱ ₱ ₱ ₱
Almairah M., Capital ₱ 150,000.00 267,610.26 420,231.48 607,883.47 818,747.39 ₱ 1,074,446.05

Nur-hanisah B., Capital 300,000.00 535,220.53 825,462.96 1,185,766.94 1,622,494.78 2,148,892.10

Zahara B., Capital 200,000.00 356,813.69 545,308.64 780,511.30 1,071,663.19 1,422,594.73

Mahida P., Capital 368,920.00 658,178.52 1,013,545.32 1,455,069.14 2,000,573.91 2,656,348.24


TOTAL LIABILITIES & EQUITY ₱1,018,920.00 ₱ 1,817,823.00 ₱ 2,804,548.41 ₱ 4,029,230.85 ₱ 5,513,479.27 ₱ 7,302,281.12

Schedule 1: Supplies Expense


Supplies, end. ₱ 467,906.60 ₱ 504,039.55 ₱ 514,408.65 ₱ 566,298.55 ₱ 601,504.05
Less: Supplies, beg 0 467,906.60 504,039.55 514,408.65 566,298.55
Supplies Expense ₱ 467,906.60 ₱ 36,132.95 ₱ 10,369.10 ₱ 51,889.90 ₱ 35,205.50

Schedule 2: Research and Development Expense

Research and Development, end. ₱ 118,074.00 ₱ 123,977.70 ₱ 130,176.59 ₱ 136,685.41 ₱ 143,519.68


Less: Research and Dev., beg. 0 118,074.00 123,977.70 130,176.59 136,685.41
Research and Development
Expense ₱ 118,074.00 ₱ 5,903.70 ₱ 6,198.89 ₱ 6,508.82 ₱ 6,834.27

Schedule 3: Miscellaneous Expense

Miscellaneous, end. ₱ 5,000.00 ₱ 5,250.00 ₱ 5,512.50 ₱ 5,788.13 ₱ 6,077.53


Less: Miscellaneous, beg. 0 5,000.00 5,250.00 5,512.50 5,788.13
Miscellaneous Expense ₱ 5,000.00 ₱ 250.00 ₱ 262.50 ₱ 275.63 ₱ 289.40

Schedule 4: Aquisition of New Equipment (YEAR 4)

Particulars Quantity Unit Cost Total Cost


CCTV Camera Package (w/ Monitor) 1 ₱ 12,999.00 ₱12,999.00
Network Gear 5 1,549.00 7,745.00
Telephone and Communication 6 1,986.00 11,916.00
Speaker (with Microphone) 6 5,398.00 32,388.00
Ventilation 3 999.00 2,997.00
TOTAL ₱68,045.00

Schedule 5: Depreciation of New Equipment (Acquired during YEAR 4)


Particulars Total Cost Useful Life YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
CCTV Camera Package
- - -
(w/ Monitor) ₱12,999.00 5 ₱2,599.00 ₱ 5,198.00
Network Gear 7,745.00 5 - - - 1,549.00 3,098.00
Telephone and
- - -
Communication 11,916.00 5 2,383.00 4,766.00
Speaker (with
- - -
Microphone) 32,388.00 5 6,477.00 12,954.00
Ventilation 2,997.00 5 - - - 599.00 1,198.00

B. Ratio Analysis
Test of Liquidity

2,357,200.00 2,663,600.00 3,010,000.00 3,401,200.00 3,843,400.00


ASSET
TURNOVER 467,906.60 504,039.55 514,408.65 566,298.55 601,504.05
5.04 5.28 5.85 6.01 6.34

Test of Profitability

1,141,290.00 1,481,036.30 1,820,974.92 2,191,783.46 2,626,859.78


ROS 2,357,200.00 2,663,600.00 3,010,000.00 3,401,200.00 3,843,400.00
48.42% 55.60% 60.50% 64.44% 68.35%

1,141,290.00 1,481,036.30 1,820,974.92 2,191,783.46 2,626,859.78


ROA
1,166,778.50 1,700,269.21 2,313,078.92 2,997,000.38 3,783,886.23
97.82% 87.11% 78.73% 73.13% 69.42%

Table 6: Depreciation of Assets


Particulars Total Cost Useful Life 1st year 2nd year 3rd year 4th year 5th year

Computers ₱ 17,970.00 10 ₱ 1,797.00 ₱ 3,594.00 ₱ 5,391.00 ₱7,188.00 ₱ 8,985.00


CCTV Camera Package
(w/ Monitor) 12,999.00 5 2,599.00 5,198.00 7,797.00 10,396.00 12,995.00
Network Gear 7,745.00 5 1,549.00 3,098.00 4,647.00 6,196.00 7,745.00
Aircon 20,400.00 10 2,040.00 4,080.00 6,120.00 8,160.00 10,200.00
Extinguisher 7,500.00 15 500.00 1,000.00 1,500.00 2,000.00 2,500.00
Two-way Radios 37,212.00 10 3,721.00 7,442.00 11,163.00 14,884.00 18,605.00
Video Effects 12,960.00 10 1,296.00 2,592.00 3,888.00 5,184.00 6,480.00
Controllers (secret codes) 66,690.00 10 6,669.00 13,338.00 20,007.00 26,676.00 33,345.00
Telephone and
Communication 11,916.00 5 2,383.00 4,766.00 7,149.00 9,532.00 11,915.00
Speaker (with Microphone) 32,388.00 5 6,477.00 12,954.00 19,431.00 25,908.00 32,385.00
Ventilation 2,997.00 5 599.00 1,198.00 1,797.00 2,396.00 2,995.00
LCD Projector 45,000.00 10 4,500.00 9,000.00 13,500.00 18,000.00 22,500.00
Generator 30,000.00 10 3,000.00 6,000.00 9,000.00 12,000.00 15,000.00
Television 5,000.00 10 500.00 1,000.00 1,500.00 2,000.00 2,500.00
Building 368,920.00 10 36,892.00 73,784.00 110,676.00 147,568.00 184,460.00

TOTAL ₱ 74,522.00 ₱ 149,044.00 ₱ 223,566.00 ₱ 298,088.00 ₱ 372,610.00

Table 7: Depreciation of furniture and fixture


Useful
Particulars Total Cost YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Life
Chairs ₱ 3,000.00 7 ₱ 428.00 ₱ 856.00 ₱ 1,284.00 ₱ 1,712.00 ₱ 2,140.00
Tables 2,500.00 7 357.00 714.00 1,071.00 1,428.00 1,785.00
Closet 804.00 7 114.00 228.00 342.00 456.00 570.00
Ladder 4,800.00 7 685.00 1,370.00 2,055.00 2,740.00 3,425.00
White Board 6,000.00 7 857.00 1,714.00 2,571.00 3,428.00 4,285.00
Stool Chair 2,100.00 7 300.00 600.00 900.00 1,200.00 1,500.00
Office Chair 20,000.00 10 2,000.00 4,000.00 6,000.00 8,000.00 10,000.00
Office Table 5,000.00 10 500.00 1,000.00 1,500.00 2,000.00 2,500.00
Toilet Bowl Set (w/ sink) 7,399.50 15 493.00 986.00 1,479.00 1,972.00 2,465.00
TOTAL ₱ 5,734.00 ₱ 11,468.00 ₱ 17,202.00 ₱ 22,936.00 ₱ 28,670.00