A.

Financial Assumptions
1. The business will follow the fiscal year.
2. The business will begin in 2025.
3. Sales will grow by 10% in 2026, 13% in 2027, 16% in 2028, 19% in 2029, and 22% in
2030.
4. Expenses will go up by 5% each year.
5. There will be no money owed to the business at the end of the year.
6. The business will have no debts at the end of the year.
7. Depreciation will be calculated using the straight-line method.
8. No supplies will remain at the end of the year.
9. At the end of the first year, inventory will be 20% of what was bought. In the next four
years, it will be 15% of the total goods available to sell.
10. Profit and loss will be shared equally.
 Partners Initial Cash
Aparece, Ma. Celennie P 1,000.00
Bernaldez, Charmille P 1,000.00
Dalayhon, Daren P 1,000.00
Domingo, Faith Angela P 1,000.00
Estabaya, Glaiza Mae P 1,000.00
Febra, Irish Joyce P 1,000.00
Galleto, Jah Maica P 1,000.00
Gighe, Kayla P 1,000.00
Husain, Kristel P 1,000.00
Salvador, Princess Ann P 1,000.00
TOTAL P 10,000.00
 PROJECT COST
Furnitures and Fixtures quantity
1
1

Kitchen Equipment quantity

1
1
1
1
1
1
1
1
1
1
1

pre-operating expenses quantity

100 pcs
2 pad

quantity

1 pc
1 pack
1 pack
1 box
1 pc
1 box

Total expenses (cash excluded)

 quantity
salaries expense 1.00
1.00
PROJECT COST

Folding table 800.00

Tent 900.00
1,700.00

Gasullete Burner 1,000.00

Frying Pan 255.00
Food Processor 200.00
Knife 45.00
Tong 25.00
Cutting Board 60.00
Measuring Spoons 45.00
Plastic Container 50.00
Clear Canister 50.00
Plastic Squeeze Bottle 35.00
Spatula 35.00
1,800.00

promotional expenses
Printed Qoutes 100.00
Sticky Notes 40.00
140.00
transportation expenses 160.00
160.00

supplies
Hand Soap 50.00
Disposable Gloves 40.00
Hairnet 50.00
Facemask 70.00
Alcohol 35.00
Tissue 65.00
260.00

cash 5,940.00
5,940.00

4,060.00
Store Manager 2,500.00 x12
Helper 1,500.00 x12
48,000.00
 Selling and Administrative Expenses

2026 2027
Selling Expenses:

Advertising Expense
P 1,575.00 P 1,653.75

Depreciation Expense
666.00 666.00
2,241.00 2,319.75
Administrative Expenses:
Utilities Expense 4,227.00 4,438.35
Supplies Expense 3,120.00 3,276.00

Transportation Expense
1,920.00 2,016.00

Promotional Expense
1,680.00 1,764.00
Salaries Expense 198,750.00 208,687.50
Total 211,938.00 222,501.60
d Administrative Expenses

2028 2029 2030

P 1,736.44 P 1,823.26 P1,914.42

666.00 666.00 666.00

2,402.44 2,489.26 2,580.42

4,660.27 4,893.28 5,137.94

3,439.80 3,611.79 3,792.38

2,116.80 2,222.64 2,333.77

1,852.20 1,944.81 2,042.05

219,121.88 230,077.97 241,581.87
233,593.39 245,239.75 257,468.43
 Depreciation Schedule
Kitchen Equipment anf Furniture a
ITEMS COST
Gasullete Burner P 1,000.00
Frying pan 255
Food Processor 200
Knife 45.00
Tong 25.00
Cutting Board 60.00
Measuring Spoons 45.00
Plastic Container 50.00
Clear canister 50.00
Plastic squeeze bottle 35.00
Spatula 35.00
Furniture and Fixtures P 1,700.00

TOTAL ANNUAL DEPRECIATION

 Depreciation Schedule
Kitchen Equipment anf Furniture and Fixture
USEFUL
SALVAGE VALUE (10 %)
LIFE
0 5
0 5
0 5
0 5
0 5
0 5
0 5
0 5
0 5
0 5
0 5
170 5
ANNUAL DEPRECIATION
200
51
40
9
5
12
9
10
10
7
7
306

666.00
 Goldie Company
Projected Statement of Cash Flow
For the Year Ended February 2026-2030
2026 2027

Cash Flow from Operating Activities

184,466.32 P 165,856.28
Retained Earnings
Add: Depreciation Expense 666.00 666.00
Decrease (Increase) in Inventory -104,974.85 -5,960.32

Net Cash Flow from Operating Activities 80,157.47 160,561.96

Cash Flow from Investing Activities

Purchase of Kitchen Equipment -1,800.00 -

Purchase of Furniture and Fixtures -1,700.00 -

Net Cash Flow from Investing Activities -3,500.00

Cash Flow from Financing Activities

Investment by the Owners 10000.00 -

Less: Withdrawal -2,500.00 -2,500.00

Net Cash Flow from Financing Activities 7,500.00 -2,500.00

Add: Cash, Beginning - 84,157.47

Cash, Ending P 84,157.47 P 242,219.43

Company
ment of Cash Flow
d February 2026-2030
2028 2029 2030

P 276,141.19 P 441,233.41 P 681,994.55

666.00 666.00 666.00
-5,653.50 -5,845.44 -6,124.11

271,153.69 436,053.97 676,536.44

- - -

- - -

- - -

-2,500.00 -2,500.00 -2,500.00

-2,500.00 -2,500.00 -2,500.00

242,219.43 510,873.12 944,427.09

P 510,873.12 P 944,427.09 P 1,618,463.53

 Goldie Company
Projected Statement of Financial Performance

For the Year Ended February 2026-2030

2026 2027

P 916,300.00 P 1,035,419.00
Sales
Cost of Goods Sold 499,399.42 628,632.64
Gross Profit 416,900.58 406,786.36
Less: Operating Expenses
Advertising Expense 1,575.00 1,653.75

Depreciation Expense
666.00 666.00
Utilities Expense 4,227.00 4,438.35
Supplies Expense 3,120.00 3,276.00

Transportation Expense
1,920.00 2,016.00

Promotional Expense
1,680.00 1,764.00
Salaries Expense 198,750.00 208,687.50
Total Operating Expenses 211,938.00 222,501.60
Net Income 204,962.58 184,284.76
Less: Profit Sharing
20,496.26 18,428.48
10%

Retained Earnings 184,466.32 P 165,856.28

ldie Company
ent of Financial Performance

nded February 2026-2030

2028 2029 2030

P 1,201,086.04 P 1,429,292.39 P 1,743,736.72

660,669.11 693,793.30 728,496.57

540,416.93 735,499.09 1,015,240.15

1,736.44 1,823.26 1,914.42

666.00 666.00 666.00

4,660.27 4,893.28 5,137.94
3,439.80 3,611.79 3,792.38

2,116.80 2,222.64 2,333.77

1,852.20 1,944.81 2,042.05

219,121.88 230,077.97 241,581.87
233,593.39 245,239.75 257,468.43
306,823.54 490,259.34 757,771.72

30,682.35 49,025.93 75,777.17

P 276,141.19 P 441,233.41 P 681,994.55

 Goldie Company
Projected Statement of Financial Position
As of February 2026-2030
ASSETS 2026 2027
Current Assets
Cash P 84,157.47 P 242,219.43
Inventory 104,974.85 110,935.17
Total Current Assets 189,132.32 353,154.60
Non-Current Assets
Kitchen Equipment 1,800.00 1,800.00
Less: Accumulated Depreciation –
360 720.00
Kitchen Equipment
Furniture and Fixtures 1,700.00 1,700.00
Less: Accumulated Depreciation -
306.00 612.00
Furniture and Fixtures

Total Non-Current Assets 2,834.00 2,168.00

TOTAL ASSETS P 191,966.32 P 355,322.60

LIABILITIES

TOTAL LIABILITIES - -

PARTNERS’ EQUITY

Partners’ Capital, Beginning 10,000.00 191,966.32

Add: Net Income 204,962.58 184,284.76

Less: Partners’ Withdrawal 2,500.00 2,500.00

20,496.26 18,428.48
Less: Profit Sharing (10%)
Partners’ Equity, End 191,966.32 355,322.60

TOTAL LIABILITIES AND

P 191,966.32 P 355,322.60
PARTNERS’ EQUITY
 Goldie Company
Statement of Financial Position
s of February 2026-2030
2028 2029 2030

P 510,873.12 P 944,427.09 P 1,618,463.53

116,588.67 122,434.11 128,558.22
627,461.79 1,066,861.20 1,747,021.75

1,800.00 1,800.00 1,800.00

1,080.00 1,440.00 1,800.00

1,700.00 1,700.00 1,700.00

918.00 1,224.00 1,530.00

1,502.00 836.00 170.00

P 628,963.79 P 1,067,697.20 P 1,747,191.75

- - -

355,322.60 628,963.79 1,067,697.20

306,823.54 490,259.34 757,771.72

2,500.00 2,500.00 2,500.00

30,682.35 49,025.93 75,777.17

628,963.79 1,067,697.20 1,747,191.75

P 628,963.79 P 1,067,697.20 P 1,747,191.75

 Goldie Company
Financial Statement Analysis

2026
ROI = Net
Income/Investment

Net Profit Ratio = Net Income/Sales

Debt To Equity Ratio =

Total Liabilities/ Total Equity
Debt Ratio = Total
Liabilities/Total Asset
Equity Ratio = Total
Equity/Total Asset

Return On Equity = Net Income/Partner’s Equity

 Goldie Company
Financial Statement Analysis

2027 2028 2029 2030

 Goldie Company
Projected Statement of Changes in Partners’ Equity
For the Year Ended February 2026-2030
Partners’ Equity 2026 2027

Partners’ Capital Beginning

P10,000.00 P191,966.32
Add: Net Income 204,962.58 184,284.76

Less: Partners’ Withdrawal

2,500.00 2,500.00
Less: Profit Sharing (20%)
20,496.26 18,428.48

Partners’ Equity, End P 191,966.32 P 355,322.60

 Goldie Company
ment of Changes in Partners’ Equity
ar Ended February 2026-2030
2028 2029 2030

P355,322.60 P628,963.79 P 1,067,697.2

306,823.54 490,259.34 757,771.72

2,500.00 2,500.00 2,500.00

30,682.35 49,025.93 75,777.17

P 628,963.79 P 1,067,697.20 P 1,747,191.75

 Direct Material Cost
Item Quantity Price
Unit Produce:

Total
Unit Cost
 Goldie Company
Cost of Goods Sold Statement
For the Year Ended February 2026-2030
2026 2027
Beginning Inventory - P 104,974.85
Add: Net Purchases P 524,874.25 551,117.96
Total Available for use P 524,874.26 656,092.81
Direct Materials Used P 524,874.27 656,092.81
Direct Labor 53,000.00 55,650.00
Manufacturing Overhead 26,500.00 27,825.00
Total Manufacturing Costs 79,500.00 83,475.00
Total goods available for sale 604,374.27 739,567.81
Less: Ending Inventory 104,974.85 110,935.17
Cost of Goods Sold P 499,399.42 P 628,632.64
Company
Sold Statement
d February 2026-2030
2028 2029 2030
P 110,935.17 P 116,588.67 P122,434.11
578,673.86 607,607.55 637,987.93
689,609.03 724,196.22 760,422.04
689,609.03 724,196.22 760,422.04
58,432.50 61,354.13 64,421.84
29,216.25 30,677.06 32,210.91
87,648.75 92,031.19 96,632.75
777,257.78 816,227.41 857,054.79
116,588.67 122,434.11 128,558.22
P 660,669.11 P693,793.30 P 728,496.57
 Members Rate
Aparece, Ma. Celennie
Bernaldez, Charmille
Dalayhon, Daren
Domingo, Faith Angela
Estabaya, Glaiza Mae
Galleto, Jah Maica
Gighe, Kayla
Husain, Kristel
Salvador, Princess Ann

Leader: Febra, Irish Joyce