MONTHLY ANNUAL DEDUCTIONS

POSITION
SALARY SALARY SSS HDMF PHIC TOTAL
WORKER 1 7,000.00 84,000.00 3,780.00 2,520.00 3,780.00 10,080.00
WORKER 2 7,000.00 84,000.00 3,780.00 2,520.00 3,780.00 10,080.00
TOTAL 14,000.00 168,000.00 7,560.00 5,040.00 7,560.00 20,160.00
NET TOTAL 13 MONTH PAY NET PAY
73,920.00 7,000.00 80,920.00
73,920.00 7,000.00 80,920.00
147,840.00 14,000.00 161,840.00
 MONTHLY DEDUCTIONS TOTAL
POSITION
SALARY SSS HDMF PHIC CONTRIBUTION
WORKER 1 7,000.00 7,990.00 2,520.00 3,780.00 14,290.00
WORKER 2 7,000.00 7,990.00 2,520.00 3,780.00 14,290.00
TOTAL 14,000.00 15,980.00 5,040.00 7,560.00 28,580.00
 DESCRIPTION COST FOR 2023 COST FOR 2023-2026
Certificate of Business Name Registration 100.00
Brgy. Clearance 500.00 500.00
Mayor's Permit / Business Permit 500.00 500.00
BIR Registration 500.00 500.00
Sanitary Permit 500.00 500.00
Total Regulatory Requirements 2,100.00 2,000.00
 DESCRIPTION SOURCE QTY UNIT COST TOTAL COST
Boysen Flatwell Enamel Visayan Marketing 1 Gallon 715.00 715.00
Boysen Semi-gloss Latex Visayan Marketing 1 Gallon 800.00 800.00
Paint roler Visayan Marketing 1 Pc 150.00 150.00
Paint tray Visayan Marketing 1 Pc 80.00 80.00
Labor 1 (inclusive per 550/day for 3days) 1,650.00
Total Renovation cost 3,395.00
Estimated Useful Life 5
Annual Depreciation 679.00
DESCRIPTION TOTAL COST ANNUAL RENTAL COST
Rent 3,500.00 42,000.00
Total Land Requirements 3,500.00 42,000.00
DESCRIPTION SOURCE QTY UNIT COST TOTAL COST LIFE
Office table Unicity 1 Pc 2,000.00 2,000.00 5
Plastic chair Unicity 3 Pc 530.00 1,590 5
Total Administrative Furniture and Fixture 3,590.00
ANNUAL DEPRECIATION
400.00
318.00
718.00
 UNIT TOTAL ANNUAL
DESCRIPTION SOURCE QTY LIFE
COST COST DEPRECIATION
Stapler K-3 Centerpoint 1 Pc 75.00 75.00 5 15.00
Wall fan Winsher Store 2 Pc 1,300.00 2,600.00 5 520.00
Calculator K-3 Centerpoint 1 Pc 200.00 200.00 5 40.00
Scissor K-3 Centerpoint 1 Pc 50.00 50.00 5 10.00
Total Administrative Office Equipment Cost 2,925.00 585.00
 DESCRIPTION SOURCE QTY UNIT COST TOTAL COST
Trash can Unicity 2 Pc 300.00 600.00
Dust pan Unicity 1 Pc 60.00 60.00
Correction tape Unicity 1 Pc 20.00 20.00
Ballpen (HBW) Unicity 1 Box 72.00 72.00
Broom K-3 Centerpoint 1 Pc 220.00 220.00
Staple wire K-3 Centerpoint 1 Box 50.00 50.00
Carbon K-3 Centerpoint 1 Pc 40.00 40.00
Record book K-3 Centerpoint 1 Pc 40.00 40.00
Official Receipt Leyson Printing 2 stab 200.00 400.00
Packing tape K-3 Centerpoint 2 Pc 8.00 16.00
Total Administrative Office Supply Costs 1,518.00
YEAR OFFICE SUPPLIES PROJECTIONS
2023 1,518
2024 1,594
2025 1,518
2026 2,665
2027 2,798

1,518 1,594 1,518 2,665 2,798

 SURIGAO DEL NORTE
YEAR
INDIVIDUAL POPULATION
PAST
2018 127,731
2019 127,924
2020 128,117
2021 128,310
2022 128,503
PROJECTED
2023 128,696
2024 128,889
2025 129,082
2026 129,275
2027 129,468
YEAR DEMAND DEMAND IN PACK
(1) (2) (3)
PAST
2018 76,639 2,299,158
2019 76,754 2,302,632
2020 76,870 2,306,106
2021 76,986 2,309,580
2022 77,102 2,313,054
PROJECTED
2023 77,218 2,316,528
2024 77,333 2,320,002
2025 77,449 2,323,476
2026 77,565 2,326,950
2027 77,681 2,330,424
YEAR SUPPLY SUPPLY IN PACK
(1) (2) (3)
PAST
2018 689,747 2,069,242
2019 690,790 2,072,369
2020 691,832 2,075,495
2021 692,874 2,078,622
2022 693,916 2,081,749
PROJECTED
2023 694,958 2,084,875
2024 696,001 2,088,002
2025 697,043 2,091,128
2026 698,085 2,094,255
2027 699,127 2,097,382
YEAR DEMAND SUPPLY DEMAND/SUPPLY GAP PERCENT UNSATISFIED
(1) (2) (3) (4=2-3) (5=(4/2)*100)
PAST
2018 2,299,158 2,069,242 229,916 10%
2019 2,302,632 2,072,369 230,263 10%
2020 2,306,106 2,075,495 230,611 10%
2021 2,309,580 2,078,622 230,958 10%
2022 2,313,054 2,081,749 231,305 10%
PROJECTED
2023 2,316,528 2,084,875 231,653 10%
2024 2,320,002 2,088,002 232,000 10%
2025 2,323,476 2,091,128 232,348 10%
2026 2,326,950 2,094,255 232,695 10%
2027 2,330,424 2,097,382 233,042 10%
YEAR PRODUCTION PROJECTED SUPPLY + PRODUCTION MARKET SHARE (%)
(1) (2) (3) (4=2/3*100)
2023 24,000 2,108,875 114%
2024 25,200 2,113,202 119%
2025 26,460 2,117,588 125%
2026 27,783 2,122,038 131%
2027 29,172 2,126,554 137%
YEAR UNIT PRICE QUANTITY SALES REVENUE

2023 60 19,200 PACKS 1,152,000

2024 63 24,000 PACKS 1,512,000
2025 66 25,960 PACKS 1,717,254
2026 69 27,420 PACKS 1,904,525
2027 73 28,822 PACKS 2,101,970

1,152,000 1,512,000
1,717,254 1,904,525 2,101,970
 DESCRIPTION AMOUNT
Salary 164,360.00
Raw Materials 508,800
Total Operation Cost 673,160
Divide by no. of pack produce in one year 24,000
Cost Price 28.05
Mark-Up (213.92%) 31.95
Unit Selling Price 60
 BEGINNING QUANTITY ENDING COST UNIT
YEAR PRODUCTION GAFS
INVENTORY SOLD INVENTORY PRICE PRICE
2023 24,000 24,000 19,200 4,800 28.05 60
2024 25,200 4,800 30,000 24,000 6,000 29.45 63
2025 26,460 6,000 32,460 25,968 6,492 30.92 66.2
2026 27,783 6,492 34,275 27,420 6,855 32.47 69.5
2027 29,172 6,855 36,027 28,822 7,205 34.09 73
BEGINNING ENDING
COST COST
134,632
134,632 176,705
176,705 200,754
200,754 222,578
222,578 245,654

134,632.00 176,705 200,754 222,578 245,654

 DESCRIPTION SOURCE QTY UNIT TOTAL LIFE
COST COST
Plastic Table Unicity 1 Pc 929.55 929.55 5
Plastic Chair Unicity 3 Pcs 450.00 1,350.00 5
Total Production Furniture And Fixtures 2,279.55
 ANNUAL
DEPECIATION
185.91
270.00
455.91
DESCRIPTION SOURCE QTY UNIT TOTAL LIFE ANNUAL
COST COST DEPRECIATION
Air fryer Winsher Store 1 Pc 5,550.00 5,550.00 5 1,110.00
Stainless steel basin Winsher Store 2 Pc 200.00 400.00 5 80.00
Mandoline slicer Winsher Store 2 Pc 180.00 360.00 5 72.00
Tongs Winsher Store 1 Pc 80.00 80.00 5 16.00
Apple corer Winsher Store 2 Pc 100.00 200.00 5 40.00
Rectangular strainer Winsher Store 2 Pc 300.00 600.00 5 120.00
Weighing scale Winsher Store 1 Pc 785.00 785.00 5 157.00
Measuring spoons Winsher Store 1 Pc 150.00 150.00 5 30.00
Total Production Equipment Cost 8,125.00 1,625.00
 DESCRIPTION SOURCE QTY UNIT COST AMOUNT
Apple Castronuevo fruit store 6,000 Kilograms 80.00 480,000.00
Cinnamon Palma Store 240 Kilograms 120.00 28,800.00
Total Raw Materials 508,800.00
YEAR PROJECTED COST Raw Materials 2%
2023 508,800.00 10,176.00
2024 534,240.00 10,684.80
2025 560,952.00 11,219.04
2026 588,999.60 11,779.99
2027 618,449.58 12,368.99

508,800.00 534,240.00 560,952.00 588,999.60

10,176.00 10,684.80 11,219.04 11,779.99

618,449.58

12,368.99
 DESCRIPTION SOURCE QTY UNIT PRICE TOTAL COST
Apron Unicity 2 Pcs 70.00 140.00
Hair Net Unicity 2 Pcs 20.00 40.00
Industrial Gloves Unicity 2 Pairs 70.00 140.00
Brown Kraft Stand-up Pouch Unicity 100 Pcs 10.00 1,000.00
Sticker Seal Iris 100 Pcs 2.00 200.00
Towel Unicity 2 Pcs 20.00 40.00
Liquid Diswasher Unicity 1 Pcs 70.00 70.00
Sponge Unicity 1 Pcs 15.00 15.00
Total production supply cost 1,645.00
YEAR PRODUCTION SUPPLY
2023 1,645.00 1,645.00 1,727.25 1,813.61 1,904.29 1,999.51
2024 1,727.25
2025 1,813.61
2026 1,904.29
2027 1,999.51
YEAR ANNUAL WATER CONSUMPTION ADMINISTRATIVE (20%) PRODUCTION (80%)
2022 600.00 120.00 480.00
2023 640.20 128.04 512.16
2024 683.09 136.62 546.47
2025 728.86 145.77 583.09
2026 777.69 155.54 622.16

120.00 128.04 136.62

480.00 512.16 546.47
600.00 640.20 683.09
145.77 155.54
583.09 622.16
728.86 777.69
YEAR ANNUAL ELECTRIC CONSUMPTION ADMINISTRATIVE (30%) PRODUCTION (70%)
2019 42,000.00 12,600.00 29,400.00
2020 44,100.00 13,230.00 30,870.00
2021 46,305.00 13,891.50 32,413.50
2022 48,620.25 14,586.08 34,034.18
2023 51,051.26 15,315.38 35,735.88

29,400.00 30,870.00
12,600.00 13,230.00
42,000.00 44,100.00
32,413.50 34,034.18 35,735.88
13,891.50 14,586.08 15,315.38
46,305.00 48,620.25 51,051.26
Cost Category Description Total Cost

Fees and Permits

Certificate of Business Name Registration 100.00
Brgy. Clearance 500.00
Mayor's Permit/ Business Permit 500.00
BIR registration 500.00
Sanitary Permit 500.00
2,100.00

Administrative
Renovation 3,395.00
Rent 42,000.00
Furniture and Fixtures 3,590.00
Office Equipment 2,925.00
Office Supplies 1,518.00
53,428.00

Production Cost
Equipment 8,125.00
Furniture and Fixtures 2,279.55
Raw Materials 42,400.00
Supplies 1,645.00
Salary 168,000.00
222,449.55

Project Cost 277,977.55

Working Capital 222,022.45

TOTAL PROJECT COST 500,000.00

Loan Amount: 500,000.00
Term 5
Interest Rate: 12%
Basis: Annually
Total Principal Payment: 500,000.00
Total Interest Paid: 300,000.00

YEAR AMORTIZATION PRINCIPAL INTEREST BALANCE

0 500,000.00
1 560,000.00 100,000.00 60,000.00 400,000.00
2 560,000.00 100,000.00 60,000.00 300,000.00
3 560,000.00 100,000.00 60,000.00 200,000.00
4 560,000.00 100,000.00 60,000.00 100,000.00
5 560,000.00 100,000.00 60,000.00 -
TOTAL 2,800,000.00 500,000.00 300,000.00 -
Table 5.1 Statements of Cost of Good Sold Projections

Calm Balm Soap

Statements of Cost of Good Sold Projections
For the Year Ended December 31, 2022 through 2026

Table
RAW MATERIALS USED
Raw Materials Inventory, Beginning
Purchases(Raw Materials)
Raw Materials Available for Sale
Less:Raw Materials Inventory, End
Cost of Raw Materials Used

DIRECT LABOR
MANUFACTURING OVERHEAD Water Expense
Electric Expense
Production Supplies
Dep'n Expense-Production Equipment
Dep'n Expense- Production Furniture and Fixtures
Total Manufacturing Overhead
TOTAL MANUFACTURING COSTS
Add:Work in Process, Beg.
Total Cost of Goods Placed in Process
Less:Work in Process, End
Cost of Goods Manufactured
Add:Finished Goods, Beg.
Cost of Goods Available for Sale
Less:Finished Goods, End
COST OF GOODS SOLD
Balm Soap
f Good Sold Projections
mber 31, 2022 through 2026

2023 2024 2025 2026 2027

10,176.00 10,684.80 11,219.04 11,779.99

508,800.00 534,240.00 560,952.00 588,999.60 618,449.58
508,800.00 534,240.00 560,952.00 588,999.60 618,449.58
10,176.00 10,684.80 11,219.04 11,779.99 12,368.99
498,624.00 523,555.20 549,732.96 600,779.59 606,080.59

480.00 512.16 546.47 583.09 622.16

29,400.00 30,870.00 32,413.50 34,034.18 35,735.88
1,645.00 1,727.25 1,813.61 1,904.29 1,999.51
1,625.00 1,625.00 1,625.00 1,625.00 1,625.00
455.91 455.91 455.91 455.91 455.91
33,605.91 35,190.32 36,854.50 38,602.47 40,438.46
532,229.91 558,745.52 586,587.46 639,382.06 646,519.05

532,229.91 558,745.52 586,587.46 639,382.06 646,519.05

532,229.91 558,745.52 586,587.46 639,382.06 646,519.05

- 134,632.00 176,704.50 200,753.98 222,578.09
532,229.91 693,377.52 763,291.96 840,136.04 869,097.14
134,632.00 176,704.50 200,753.98 222,578.09 245,654.18
397,597.91 516,673.02 562,537.97 617,557.95 623,442.96
 Apple Chips Production
Statements of Income Projections
For the Years Ended December 31, 2022 through 2026

Table 2023 2024 2025

Sales 1,152,000.00 1,512,000.00 1,717,254.00

Less Cost of Sold 5.2 397,597.91 516,673.02 562,537.97
Gross Profit 754,402.09 995,326.98 1,154,716.03
Less Operating Expenses:
Regulatory Fees 2.3 2,100.00 2,000.00 2,000.00
Electricity Expense 12,600.00 13,230.00 13,891.50
Water Expense 120.00 128.04 136.62
Interest Expense 60,000.00 60,000.00 60,000.00
Office Supplies Expense 1,518.00 1,593.90 1,518.00
SSS Contributions Expense 7,990.00 7,990.00 7,990.00
PHIC Contributions Expense 7,560.00 7,560.00 7,560.00
HDMF Contributions Expense 5,040.00 5,040.00 5,040.00
Depreciation Expense:
Building 679.00 679.00 679.00
Office Furniture and Fixtures 718.00 718.00 718.00
Office Equipment 585.00 585.00 585.00
Total Operating Expenses 98,910.00 99,523.94 100,118.12
Operating Income before Tax 655,492.09 895,803.04 1,054,597.91
Less: Income Tax - - -
NET INCOME 655,492.09 895,803.04 1,054,597.91
2026

2026 2027

1,904,524.65 2,101,970.10
617,557.95 623,442.96
1,286,966.70 1,478,527.14

2,000.00 2,000.00
14,586.08 15,315.38
145.77 155.54
60,000.00 60,000.00
2,665.00 2,798.00
7,990.00 7,990.00
7,560.00 7,560.00
5,040.00 5,040.00

679.00 679.00
718.00 718.00
585.00 585.00
101,968.85 102,840.92
1,184,997.85 1,375,686.22
- -
1,184,997.85 1,375,686.22
 Calm Balm Soap
Statements of Changes in Equity Projections
For the Years Ended December 31, 2022 through 2026

Table 2023 2024 2025 2026

Capital Beginning
Add: Net Income 655,492.09 895,803.04 1,054,597.91 1,184,997.85
Initial Investment 500,000.00 500,000.00 500,000.00 500,000.00
TOTAL 1,155,492.09 1,395,803.04 1,554,597.91 1,684,997.85
Less: Personal Drawings 100,000.00 100,000.00 100,000.00 100,000.00
Capital End 1,055,492.09 1,295,803.04 1,454,597.91 1,584,997.85
 2027

1,375,686.22
500,000.00
1,875,686.22
100,000.00
1,775,686.22
 Calm Balm Soap
Statement of Cash Flows Projections
For the Years Ended December 31, 2022 through 2026

Table 2023 2024

Cash Flows from Operating Activities

Net Income 655,492.09 895,803.04
Adjustments to reconcile net income to net cash
provided by operating activities
Income Tax
Depreciation Expense
Building 679.00 679.00
Office Furniture and Fixtures 718.00 718.00
Office Equipment 585.00 585.00
Production Equipment 1,625.00 1,625.00
Furniture and Fixtures 455.91 455.91
Increase in Accounts Receivable (1,152,000.00) (1,512,000.00)
Increase in Inventory in Raw mateials (10,176.00) (10,684.80)
Increase in Inventory in Finished Goods -134,632.00 (176,704.50)
Increase in Loans Payable 100,000.00 100,000.00
Increase in Accounts Payable 19,879.90 25,833.65
Increase in SSS Contributions Payable 665.00 665.00
Increase in PHIC Contributions Payable 315.00 315.00
Increase in HDMF Contributions Payable 210.00 210.00
Net cash provided by (used in) operating activities (516,183.10) (672,499.70)
Cash Flows from Investing Activities
Acquisitions of:
Building (3,395.00)
Office Furniture and Fixtures (3,590.00)
Office Equipment (2,925.00)
Production Equipment (8,125.00)
Furniture and Fixtures (2,279.55)
Net cash provided by (used in) investing activities (20,314.55) -
Cash Flows from Finacing Activities
Cash received as investments by owners 500,000.00 500,000.00
Cash received from borrowings 500,000.00 500,000.00
Loan Payments (100,000.00) (100,000.00)
Owner's personal drawings (100,000.00) (100,000.00)
Net cash provided by (used in) financing activities 800,000.00 800,000.00
Net increase/(decrease) in cash 263,502.35 127,500.30
Cash Balance at the Beginning of the Period (263,502.35)
Cash Balance at the End of the Period 263,502.35 (136,002.04)
ections
2 through 2026

2025 2026 2027

1,054,597.91 1,184,997.85 1,375,686.22

679.00 679.00 679.00

718.00 718.00 718.00
585.00 585.00 585.00
1,625.00 1,625.00 1,625.00
455.91 455.91 455.91
(1,717,254.00) (1,904,524.65) (2,101,970.10)
(11,219.04) (11,779.99) (12,368.99)
(200,753.98) (222,578.09) (245,654.18)
100,000.00 100,000.00 100,000.00 71,220.60 53,572.71 59,063.92
28,126.90 30,877.90 31,172.15
665.00 665.00 665.00
315.00 315.00 315.00
210.00 210.00 210.00
(741,249.31) (817,754.07) (847,881.99) 3,732.84 3,919.48 4,115.46
(3,732.84) (3,919.48) (4,115.46)

0 0 0
- - -
- - -
- - -
- - -
- - -

500,000.00 500,000.00 500,000.00

500,000.00 500,000.00 500,000.00
(100,000.00) (100,000.00) (100,000.00)
(100,000.00) (100,000.00) (100,000.00)
800,000.00 800,000.00 800,000.00
58,750.69 (17,754.07) (47,881.99)
(127,500.30) (58,750.69) 17,754.07
(68,749.61) (76,504.77) (30,127.92)
65,117.96

4,321.23
(4,321.23)
 Calm Balm Soap
Statements of Financial Position Projections
For the Years Ended December 31, 2022 through 2026

Table 2023 2024

ASSETS
Current Assets
Cash on Hand 5.5 (263,502.35) (136,002.04)
Accounts Receivable 3.5 1,152,000.00 1,512,000.00
Finished Goods Inventory 134,632.00 176,704.50
Raw Material Inventory 3.7 10,176.00 10,684.80
Total Current Assets 1,033,305.65 1,563,387.26
Non Current Assets
Renovation 2.4 2,716.00 2,037.00
Office Furniture and Fixtures 2.6 2,872.00 2,154.00
Office Equipment 2.7 2,340.00 1,755.00
Production Equipment 4.1 6,500.00 4,875.00
Production Furniture and Fixtures 4.0 1,823.64 1,367.73
Total Non Current Assets 16,251.64 12,188.73
TOTAL ASSETS 1,049,557.29 1,575,575.99

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
Loans Payable 100,000.00 100,000.00
Income Tax Payable 5.14 -
SSS Contributions Payable 2.1 665.00 665.00
PHIC constributions Payable 2.1 315.00 315.00
HDMF Constributions Payable 2.1 210.00 210.00
Accounts Payable 5.2 19,879.90 25,833.65
Total Current Liabilities 121,069.90 127,023.65
Non Current Liabilities
Loans Payable - Long Term Portion 5.1 400,000.00 300,000.00
Total Liabilities 521,069.90 427,023.65
Owner's Equity 5.4 1,055,492.09 1,295,803.04
TOTAL LIABILITIES AND OWNER'S EQUITY 1,576,561.99 1,722,826.69

527,004.69 (147,250.71)
Projections
22 through 2026

2025 2026 2027

(68,749.61) (76,504.77) (30,127.92)

1,717,254.00 1,904,524.65 2,101,970.10 1,152,000.00 360,000.00 10% sales
200,753.98 222,578.09 245,654.18
11,219.04 11,779.99 12,368.99 10,176.00 508.80 5% of Production
1,860,477.41 2,062,377.97 2,329,865.35 2% of Raw Materials Purchased

1,358.00 679.00 -
1,436.00 718.00 -
1,170.00 585.00 -
3,250.00 1,625.00 -
911.82 455.91 -
8,125.82 4,062.91 -
1,868,603.23 2,066,440.88 2,329,865.35

100,000.00 100,000.00 100,000.00 100,000.00 -

- -
665.00 665.00 665.00 665.00 -
315.00 315.00 315.00 -
210.00 210.00 210.00 210.00 -
28,126.90 30,877.90 31,172.15 19,879.90 5,953.76 5% cost of goods sold
129,316.90 132,067.90 132,362.15

200,000.00 100,000.00 - 400,000.00 (100,000.00)

329,316.90 232,067.90 132,362.15
1,454,597.91 1,584,997.85 1,775,686.22
1,783,914.81 1,817,065.75 1,908,048.37

84,688.43 249,375.13 421,816.98

of Production
of Raw Materials Purchased

cost of goods sold

 Calm Balm Soap
Financial Statement Analysis
For the Projected Years Ended December 31, 2022 through 2026

2023 2024 2025 2026 2027

Liquidity Ratios
Current Ratio current assets 8.53 12.31 14.39 15.62 17.60
current liabilities

Quick Ratio quick assets 7.34 10.83 12.75 13.84 15.65

current liabilities

Profitability Ratios
Return on Total Assets net income 0.62 0.57 0.56 0.57 0.59
total assets

Return on Sales net income 0.57 0.59 0.61 0.62 0.65

sales

Return on Equity net income 0.62 0.69 0.73 0.75 0.77

equity
 Calm Balm Soap
Break-Even Analysis
For the Years Ended December 31, 2022 through 2026

Asumptions
Selling Price: 60.00
Variable Cost 28.05
Fixed Cost 655,492.09

Calculated Break-Even
Break-Even Sales Revenue 1,230,906.85
Break-Even Sales Units 20,515.11

Profit and Loss Statement

Sales Units 20,515.11
Sales 1,230,906.85
Less: Cost of Goods Sold 575,414.76
Gross Profit 655,492.09
Less: Fixed Costs 655,492.09
Net Profit -
 Calm Balm Soap
Common-size Statements of Cost of Goods Sold Projections
For the Years Ended December 31, 2022 through 2026

Table 2023 2024 2025

RAW MATERIALS USED

Raw Materials Inventory, Beginning 0.00% 1.97% 1.90%
Purchases(Raw Materials) 4.3 127.97% 103.40% 99.72%
Raw Materials Available for sale 127.97% 103.40% 99.72%
Less:Raw Materials Inventory, End 2.56% 2.07% 1.99%
Cost of Materials Used 125.41% 101.33% 97.72%
DIRECT LABOR 2.1 0.00% 0.00% 0.00%
MANUFACTURING OVERHEAD
Water Expense 4.6 0.15% 0.10% 0.10%
Electric Expense 4.7 7.39% 5.97% 5.76%
Production Supplies 4.4 0.41% 0.33% 0.32%
Dep'n Expense-Production Machineries and Equipment 4.1 0.41% 0.31% 0.29%
Dep'n Expense-Furniture and Fixtures 4.0 0.11% 0.09% 0.08%
Total Manufacturing Overhead 8.45% 6.81% 6.55%
TOTAL MANUFACTURING COSTS 133.86% 108.14% 104.28%
Add:Work in Process, Beg. 0.00% 0.00% 0.00%
Total Cost of Goods 133.86% 108.14% 104.28%
Less:Work in Process, End 0.00% 0.00% 0.00%
Cost of Goods Manufactured 133.86% 108.14% 104.28%
Add:Finished Goods, Beg. 3.7 0.00% 26.06% 31.41%
Cost of Goods Available for Sale 133.86% 134.20% 135.69%
Less:Finished Goods, End 3.7 33.86% 34.20% 35.69%
COST OF GOODS SOLD 100.00% 100.00% 100.00%
s

2026 2027

1.82% 1.89%
95.38% 99.20%
95.38% 99.20%
1.91% 1.98%
97.28% 97.22%
0.00% 0.00%

0.12% 0.10%
5.51% 5.73%
0.31% 0.32%
0.26% 0.26%
0.07% 0.07%
6.25% 6.49%
103.53% 103.70%
0.00% 0.00%
103.53% 103.70%
0.00% 0.00%
103.53% 103.70%
32.51% 35.70%
136.04% 139.40%
36.04% 39.40%
100.00% 100.00%
 Calm Balm Soap
Common Size Statements of Income Projections
For the Years Ended December 31, 2022 through 2026

Table 2023 2024 2025 2026

Sales 3.5 100.00% 100.00% 100.00% 100.00%
Less Cost of Sold 34.51% 34.17% 32.76% 32.43%
Gross Profit 65.49% 65.83% 67.24% 67.57%
Less Operating Expenses:
Regulatory Fees 2.3 0.18% 0.13% 0.12% 0.11%
Electricity Expense 4.7 1.92% 1.48% 1.32% 1.23%
Water Expense 4.6 0.01% 0.01% 0.01% 0.01%
Interest Expense 5.1 0.05 0.04 0.03 0.03
Office Supplies Expense 2.9 0.00 0.00 0.00 0.00
SSS Contributions Expense 2.2 0.01 0.01 0.00 0.00
PHIC Contributions Expense 2.2 0.66% 0.50% 0.44% 0.40%
HDMF Contributions Expense 2.2 0.44% 0.33% 0.29% 0.26%
Depreciation Expense:
Building 2.4 0.06% 0.04% 0.04% 0.04%
Office Furniture and Fixtures 2.6 0.06% 0.05% 0.00 0.04%
Office Equipment 2.7 0.05% 0.04% 0.03% 0.03%
Operating Expenses 8.59% 6.58% 5.83% 5.35%
Operating Income before Tax 56.90% 59.25% 61.41% 62.22%
Less: Income Tax 5.14 0.00% 0.00% 0.00% 0.00%
NET INCOME 56.90% 59.25% 61.41% 62.22%
 2027
100.00%
29.66%
70.34%

0.10%
1.11%
0.01%
0.03
0.00
0.00
0.36%
0.24%

0.03%
0.03%
0.03%
4.89%
65.45%
65.45%
65.45%
 Calm Balm Soap
Common Size Statements of Changes in Equity
For the Years Ended December 31, 2022 through 2026

Table 2023 2024 2025 2026 2027

Capital Beginning 0.00% 0.00% 0.00% 0.00%
Add: Net Income 5.3 62.10% 69.13% 72.50% 74.76% 77.47%
Initial Investment 5.0 47.37% 38.59% 34.37% 31.55% 28.16%
TOTAL 109.47% 107.72% 106.87% 106.31% 105.63%
Less: Personal Drawings 9.47% 7.72% 6.87% 6.31% 5.63%
Capital End 100.00% 100.00% 100.00% 100.00% 100.00%
 Calm Balm Soap
Statement of Cash Flows Projections
For The Years Ended December 31, 2022 through 2026

Table 2023 2024 2025

Cash Flows from Operating Activities
Net Income 5.3 248.76% -658.67% -1533.97%
Adjustments to reconcile net income to net cash
provided by operating activities
Depreciation Expenses
Income Tax 5.3 0.00% 0.00% 0.00%
Depreciation Expense
Building 2.4 0.26% -0.50% -0.99%
Office Furniture and Fixtures 2.6 0.27% -0.53% -1.04%
Office Equipment 2.7 0.22% -0.43% -0.85%
Production Machineries and Equipment 4.1 0.62% -1.19% -2.36%
Furniture and Fixtures 4.0 0.17% -0.34% -0.66%
Increase in Accounts Receivable 5.6 -437.19% 1111.75% 2497.84%
Increase in Inventory 5.6 -3.86% 7.86% 16.32%
Increase in Loans Payable 5.6 - 0.00% 100.00%
Increase in Accounts Payable 5.6 37.95% -73.53% -145.46%
Increase in SSS Contributions Payable 5.6 7.54%
Increase in PHIC Contributions Payable 5.6 0.25%
Increase in HDMF Contributions Payable 5.6 0.08%
Net cash provided by (used in)operating activities -144.92% 384.42% 928.82%
Cash Flows from Investing Activities
Payment of Income Tax 5.3 Err:509 Err:509 Err:509
Acquisitions of:
Building 2.4 -1.29% 0.00% 0.00%
Office Furniture and Fixtures 2.7 -1.36% 0.00% 0.00%
Office Equipment 4.1 -1.11% 0.00% 0.00%
Production Equipment 4.0 -3.08% 0.00% 0.00%
Furniture and Fixtures -0.87% 0.00% 0.00%
Net cash provided by (used in) investing activities -7.71% 0.00% 0.00%
Cash Flows from Finacing Activities 5.0
Cash received as investments by owners 5.1 189.75% 0.00% 100.00%
Cash received from borrowings 5.1 189.75%
Loan PaymentS 5.4 -37.95% 73.53% 145.46%
Owner's personal drawings -37.95% 73.53% 145.46%
Net cash provided by (used in) financing activities 303.60% -588.23% -1163.64%
Net increase/(decrease) in cash 100.00% -93.75% -85.46%
Cash Balance at the Beginning of the Period 0.00% 193.75% 185.46%
Cash Balance at the End of the Period 100.00% 100.00% 100.00%
26

2026 2027

-1548.92% -4566.15%

0.00% 0.00%

-0.89% -2.25%
-0.94% -2.38%
-0.76% -1.94%
-2.12% -5.39%
-0.60% -1.51%
2489.42% 6976.82%
15.40% 41.05%
200.00% 300.00%
-130.71% -331.92%

1019.88% 2406.32%

Err:509 Err:509

0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%
0.00% 0.00%

200.00% 300.00%

130.71% 331.92%
130.71% 331.92%
-1045.69% -2655.34%
23.21% 158.93%
76.79% -58.93%
100.00% 100.00%
 Calm Balm Soap
Statements of Financial Position Projections
For the Years Ended December 31, 2022 through 2026

Table 2023 2024 2025 2026

ASSETS
Current Assets
Cash on Hand 5.5 -25.11% -8.63% -3.68% -3.70%
Accounts Receivable 3.5 109.76% 95.96% 91.90% 92.16%
Inventory 3.7 0.97% 0.68% 0.60% 0.57%
Total Current Assets 85.62% 88.01% 88.82% 89.03%
Non Current Assets
Building 2.4 0.26% 0.13% 0.07% 0.03%
Office Furniture and Fixtures 2.6 0.27% 0.14% 0.08% 0.03%
Office Equipment 2.7 0.22% 0.11% 0.06% 0.03%
Production Machineries and Equipment 4.1 0.62% 0.31% 0.17% 0.08%
Production Furniture and Fixtures 4 0.17% 0.09% 0.05% 0.02%
Total Non Current Assets 1.55% 0.77% 0.43% 0.20%
TOTAL ASSETS 87.17% 88.78% 89.26% 89.23%

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
Loans Payable 6.34% 5.80% 5.61% 5.50%
Income Tax Payable 5.14 0.00% 0.00% 0.00% 0.00%
SSS Contributions Payable 2.1 0.04% 0.04% 0.04% 0.04%
PHIC constributions Payable 2.1 0.02% 0.02% 0.02% 0.02%
HDMF Constributions Payable 2.1 0.01% 0.01% 0.01% 0.01%
Accounts Payable 5.2 1.26% 1.50% 1.58% 1.70%
Total Current Liabilities 7.68% 7.37% 7.25% 7.27%
Non Current Liabilities 0.00% 100.00% 200.00% 300.00%
Loans Payable - Long Term Portion 5.1 25.37% 17.41% 11.21% 5.50%
Total Liabilities 33.05% 24.79% 18.46% 12.77%
Owner's Equity 5.4 66.95% 75.21% 81.54% 87.23%
TOTAL LIABILITIES AND OWNER'S EQUITY 100.00% 100.00% 100.00% 100.00%

0.13 (0.11) (0.11) (0.11)

2027

-1.29%
90.22%
0.53%
89.46%

0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
89.46%

5.24%
0.00%
0.03%
0.02%
0.01%
1.63%
6.94%
400.00%
0.00%
6.94%
93.06%
100.00%

(0.11)
 Calm Balm So
Income Tax Com
For the Years Ended December 3

Table 2022 2023

Taxable Income 5.3 655,492.09 895,803.04
On 800,000.00
On excess (144,507.91) (43,352.37)
Tax Payable (43,352.37) -
 Calm Balm Soap
Income Tax Computation
For the Years Ended December 31, 2022 through 2026

2024 2025
1,054,597.91 1,184,997.85

- -
 2026
1,375,686.22