Invested

Partners Ratio Contingency Fund

Amount
Agpasa 11.11% ₱ 6,000.00 ₱ 3,000.00
Blantucas 11.11% 6,000.00 3,000.00
Boca 11.11% 6,000.00 3,000.00
Caybot 11.11% 6,000.00 3,000.00
Estoque 11.11% 6,000.00 3,000.00
Flores 11.11% 6,000.00 3,000.00
Novida 11.11% 6,000.00 3,000.00
Sigba 11.11% 6,000.00 3,000.00
Tubigon 11.11% 6,000.00 3,000.00
TOTAL 100% ₱ 54,000.00 ₱ 27,000.00
 Shop Furnitures and Fixtures

Cost per Estimated

Items Quantity Unit Annual Cost Useful Life 2025 2026 2027

Chair 10 ₱ 200 ₱ 2,000 5 ₱ 400 ₱ 800 ₱ 1,200

Tables 5 900 4,500 5 900 1,800 2,700

Shelf 2 1,500 3,000 5 600 1,200 1,800

Lights 3 275 825 5 165 330 495

Plants 5 150 750 5 150 300 450

Toilet
1 2,230 2,230 5 446 892 1,338
Bowl

Sink 1 2,800 2,800 5 560 1,120 1,680

Water
1 700 700 5 140 280 420
Dispener

TOTAL ₱ 16,805 ₱ 3,361 ₱ 6,722 ₱ 10,083

 2028 2029

₱ 1,600 ₱ 2,000

3,600 4,500

2,400 3,000

660 825

600 750

1,784 2,230

2,240 2,800

560 700

₱ 13,444 ₱ 16,805
 Office Supplies
Item Quantity Cost/Unit Annual Cost
Ballpen ₱12 35 ₱420
Calculator 4 150 ₱600
Logbook 2 110 ₱220
Stapler 2 50 ₱100
Staple Wire 3 130 ₱390
Bondpaper 2 250 ₱500
Total 455 ₱2,230

Depreciation Expense
Estimated
Equipment Quantity Cost
Useful Life
Scissors 4 35 5
Glue Gun 4 150 5
Neddles 1 130 5
Stapler 3 50 5

Rent Expense
Monthly Annually
₱ 3,500.00 ₱ 42,000.00
Monthly
Item Cost/Unit Quantity Total Cost
Plastic Bootles ₱5 100 pcs. ₱500

Plastic Wrappers 30 50 kgs. 1500

Carton 10 20 pcs. 200

Cloths 150 15 meters 2250

Stick Glue 10 24 pcs 240

Threads 250 1 box 250

Total 455 ₱4,940

Annualy
Item Cost/Unit Quantity Total Cost

Plastic Bootles ₱5 1100 pcs ₱5,500

Plastic Wrappers 30 550 kgs 16500

Carton 10 220 pcs 2200

Cloths 150 165 meters 24750

Stick Glue 10 264 pcs 2640

Threads 250 121 box 30250

Total 455 ₱81,840

Salaries and Wages

Position Cost Per Month Cost Per Annual

Manager (1) P5,000 P55,000

6000
Assistant Manager
4,000 44,000
(1) 5,000

Procure (2) 3,000 33,000

8,000
Manufacturer (3) 3,000 33,000
12,000

Marketing (1) 3,500 38,500

4500

Cashier (1) 3,000 33,000

4,000

Total P30,500 P335,500

39,500

Monthly

Item Cost/Unit Quantity Total Cost

Plastic Bootles ₱5 100 pcs. ₱500

Plastic Wrappers 30 50 kgs. 1500

Carton 10 20 pcs. 200

Cloths 150 15 meters 2250

Stick Glue 10 24 pcs 240

Threads 250 1 box 250

Total 455 ₱4,940

 Statement of Cost of Goods Sold

2025 2026 2027 2028

Beg. Inventory ₱ 65,340.00 ₱ 97,524.00 ₱ 124,120.00

Add:

Purchase of Raw Materials 81,840.00 47,784.00 41,296.00 37,462.00

Total Goods Available for Sale 81,840.00 113,124.00 138,820.00 161,582.00

Less:

End. Inventory 16,500.00 15,600.00 14,700.00 13,400.00

Cost of Good Sold 65,340.00 97,524.00 124,120.00 148,182.00

 2029
₱ 148,182.00

47,368.00

195,550.00

12,800.00

182,750.00
 Projected Statement of Cash Flow
As of 31 December 2029
2,025 2026
Cash Inflows
Cash Balance, Beginning 450,590
Partners Cotribution 81,000
Sales 874,500 760,000
Total Cash Inflows 955,500 1,210,590
Less: Cash Outflows
Purchased of Fixed Assets 21,840 7,890
Purchased of Raw Materials 81,840 47,784
Utilities Expense 9,500 10,200
Miscellaneous Expense 4,800 4,800
Office Supplies 2,230 2,860
Rent Expense 42,000 43,500
Salaries and Wages 335,500 375,500
Transportation Expense 7,200 7,405
Total Cash Outflows 504,910 499,939

Cash Balance, End. 450,590 710,651

t of Cash Flow
ber 2029
2027 2028 2029

710,651 1,154,363 1,613,543

976,550 1,032,455 1,436,503

1,687,201 2,186,818 3,050,046

8,680 7,780 9,860

41,296 37,462 47,368
8,300 12,380 11,640
4,800 4,800 4,800
3,275 3,675 3,870
43,500 44,000 44,000
415,000 454,500 494,000
7,987 8,678 9,535
532,838 573,275 625,073

1,154,363 1,613,543 2,424,973

 JORDAN HARDWARE & CONSTRUCTION SUPPLY
Statement of Comprehensive Income
For the Month Ended 31 December 20C
2025 2026
Revenue
Sales 874,500 760,000
Less: Cost of Good Sold 65,340 97,524
Gross Profit 939,840 857,524

Operating Expenses
Utilities Expense 9,500 10,200
Rent Expense 42,000 43,500
Salaries and Wages 335,500 375,500
Office Supplies 2,230 2,860
Depreciation Expense
Taxes and Liscense 24,500 26,400
Transportation Expense 7,200 7,405
Miscellaneous Expense 4,800 4,800
Total Operating Expense 425,730 470,665
Net Income 514,110 386,859
NSTRUCTION SUPPLY
hensive Income
31 December 20C
2027 2028 2029

976,550 1,032,455 1,436,503

124,120 148,182 182,750
1,100,670 1,180,637 1,619,253

8,300 12,380 11,640

43,500 44,000 44,000
415,000 454,500 494,000
3,275 3,675 3,870

28,780 32,650 34,325

7,987 8,678 9,535
4,800 4,800 4,800
511,642 560,683 602,170
589,028 619,954 1,017,083
 Projected Statement of Financial Position
As of 31 December 2029
2025 2026
Assets
Currents Assets
Cash in Bank ₱ 460,090
Total Current Assets

Non-Current Assets
Equipment ₱ 1,020 1020
Less: Accumulated Depreciation (204) (408)
Furniture & Fixtures ₱ 16,805 ₱ 16,805
Less: Accumulated Depreciation (3,361) (6,722)
Total Non-Current ₱ 14,260 ₱ 10,695

Total Assets

Liabilities and Owner's Equity

Liabilities
Current Liability:
Accounts Payable
Total Current Liability

Owner's Equity
J. Agpasa, Capital
A. Blantucas, Capital
J. Boca, Capital
R. Caybot, Capital
L. Estoque, Capital
A. Flores, Capital
J. Novida, Capital
M. Sigba, Capital
J. Tubigon, Capital

Total Liabilities and Owner's Equity

 inancial Position
ber 2029
2027 2028 2029

1020 1020 1020

(612) (816) (1,020)
₱ 16,805 ₱ 16,805 ₱ 16,805
(10,083) (13,444) (16,805)
7,130 3,565 0
 Projected Demand and Sales (Monthly)

2025 2026 2027 2028 2029

Demand

Total

Sales

Total