Exhibit

EZ Cash Lendi
Statement of Financ
As of December 31

ASSETS PRE-OPERATING
Current Assets
Cash ₱6,180,175.80
Accounts Receivable
Less:Allowance for Doubtful Accounts
Net Realizable Values
Prepaid rent ( Sched 6) ₱36,300.00
Security Deposit (Sched 6) ₱1,650.00
Office Supplies ( Sched 5) ₱3,660.50
TOTAL CURRENT ASSETS ₱6,221,786.30

Non- Current Assets

Office Equipment ₱253,386.40
Less: Accumulated Depreciation ₱0.00
Leasehold Improvements ₱72,431.30
Less: Leasehold Improvements ₱0.00
Furniture and Fixtures ₱39,636.00
Less: Accumulated Depreciation ₱0.00
Total Non- Current Asset ₱365,453.70
Carrying Amount
Pre- Operating Expenses
Less:Accumulated Amortization
Net Book Value
TOTAL ASSETS ₱6,587,240.00

LIABILITIES AND CAPITAL

LIABIITIES
SSS Payable
Pag- ibig Payable
Philhealth Payable
Income Tax Payable
TOTAL LIABILITIES

CAPITAL
Capital Beginning ₱15,000,000.00
Add: Net Income -₱48,385.00
Less:Withdrawal
 ENDING CAPITAL ₱14,951,615.00

TOTAL LIABILITES AND CAPITAL ₱14,951,615.00

-₱8,364,375.00
 Exhibit 1
EZ Cash Lending Inc.
Statement of Financial Position
As of December 31, 2019-2023

YEAR 1 YEAR 2 YEAR 3 YEAR 4

₱7,784,147.69 ₱11,915,412.87 ₱17,056,972.76 ₱23,434,940.89

₱3,717,500.00 ₱4,461,000.00 ₱5,353,200.00 ₱6,423,840.00
₱297,400.00 ₱356,880.00 ₱428,256.00 ₱513,907.20
₱3,420,100.00 ₱4,104,120.00 ₱4,924,944.00 ₱5,909,932.80

₱1,650.00 ₱1,650.00 ₱1,650.00 ₱1,650.00

₱3,733.71 ₱3,808.38 ₱3,884.55 ₱3,962.24
₱11,209,631.40 ₱16,024,991.26 ₱21,987,451.31 ₱29,350,485.93

₱253,386.40 ₱253,386.40 ₱253,386.40 ₱253,386.40

-₱22,804.78 -₱45,609.56 -₱68,414.34 -₱91,219.12
₱72,431.30 ₱72,431.30 ₱72,431.30 ₱72,431.30
-₱7,243.13 -₱14,486.26 -₱21,729.39 -₱28,972.52
₱39,636.00 ₱39,636.00 ₱39,636.00 ₱39,636.00
-₱3,567.24 -₱7,134.48 -₱10,701.72 -₱14,268.97
₱331,838.55 ₱298,223.40 ₱264,608.25 ₱230,993.09

₱0.00 ₱0.00 ₱0.00 ₱0.00

₱11,541,469.95 ₱16,323,214.66 ₱22,252,059.56 ₱29,581,479.02

₱6,040.70 ₱6,221.92 ₱6,408.58 ₱6,600.84

₱7,200.00 ₱7,350.00 ₱7,200.00 ₱7,350.00
₱7,350.00 ₱7,350.00 ₱7,797.62 ₱7,350.00
₱1,480,091.78 ₱1,878,451.58 ₱2,342,043.66 ₱2,901,470.55
₱1,500,682.48 ₱1,899,373.50 ₱2,363,449.86 ₱2,922,771.38

₱14,951,615.00 ₱18,405,162.48 ₱22,788,216.16 ₱28,252,984.70

₱3,453,547.48 ₱4,383,053.68 ₱5,464,768.54 ₱6,770,097.95
₱18,405,162.48 ₱22,788,216.16 ₱28,252,984.70 ₱35,023,082.64

₱19,905,844.95 ₱24,687,589.66 ₱30,616,434.56 ₱37,945,854.03

-₱8,364,375.00 -₱8,364,375.00 -₱8,364,375.00 -₱8,364,375.00
YEAR 5

₱31,305,211.98
₱7,708,608.00
₱616,688.64
₱7,091,919.36

₱1,650.00
₱4,041.49
₱38,402,822.83

₱253,386.40
-₱114,023.90
₱72,431.30
-₱36,215.65
₱39,636.00
-₱17,836.20
₱197,377.95

₱0.00
₱38,600,200.78

₱6,798.86
₱7,200.00
₱7,350.00
₱3,576,043.28
₱3,597,392.14

₱35,023,082.64
₱8,344,100.99
₱43,367,183.64

₱46,964,575.78
-₱8,364,375.00
 TOTAL PROJECT COST

Quantity
Office Equipment
Air conditioner 2
Computer 3
Printer 2
Calculator 5
Generator 1
CCTV Cameras 1
Photocopyier 1
Vault 1
Digital Bundy Clock 1
Calculator Tapes 2

Office Supplies
Ball pen 10
Stapler 2
Staple wire 10
Scotch tape 10
Tape dispenser 2
Bond paper 1
Folder 100
Ruler 3
Ink tank 2
Printer ink 2
Logbook 3
Puncher 2
Fastener 1

Furniture and Fixtures

Office Tables 6
Filing Cabinets 2
Mono-block chairs 8
Computer Chairs 4
Sofa 2

Leasehold Improvements
Security Deposit
Prepaid Rent
Repairs and Maintenance
Insurance
Uniform Expense
Light and Water
Allowance
Communication
Advertisement
Cash
Permits and Licenses
Salaries and Wages
Manager 1
Accountant 1
Posting Clerk 1
Cashier 1
Collector 2
TOTAL PROJECT COST
JECT COST

Price Amount

₱24,999.50 ₱49,999.00
₱32,900.00 ₱98,700.00
₱2,700.00 ₱5,400.00
₱350.00 ₱1,750.00
₱19,824.00 ₱19,824.00
₱10,426.00 ₱10,426.00
₱41,990.40 ₱41,990.40
₱13,385.00 ₱13,385.00
₱6,000.00 ₱6,000.00
₱2,956.00 ₱5,912.00

₱5.00 ₱50.00
₱180.00 ₱360.00
₱10.00 ₱100.00
₱10.00 ₱100.00
₱230.00 ₱460.00
₱191.00 ₱191.00
₱6.50 ₱650.00
₱10.00 ₱30.00
₱244.00 ₱488.00
₱310.00 ₱620.00
₱47.50 ₱142.50
₱216.00 ₱432.00
₱37.00 ₱37.00

₱1,744.00 ₱10,464.00
₱3,750.00 ₱7,500.00
₱359.75 ₱2,878.00
₱1,699.00 ₱6,796.00
₱5,999.00 ₱11,998.00

₱72,431.30
₱18,150.00
₱36,300.00
₱5,000.00
 ₱5,000.00
₱2,100.00
₱9,232.62
₱2,016.00
₱1,599.00
₱2,500.00
₱1,239,166.67
₱30,170.00

₱19,770.83 ₱19,770.83
₱15,208.33 ₱15,208.33
₱13,687.50 ₱13,687.50
₱13,687.50 ₱13,687.50
₱12,166.67 ₱24,333.34
₱1,807,035.99
 OFFICE SUPPLIES
Name Quantity Unit Price Amount
Ball pen 10 ₱5.00 ₱50.00
Stapler 2 ₱180.00 ₱360.00
Staple wire 10 ₱10.00 ₱100.00
Scotch tape 10 ₱10.00 ₱100.00
Tape Dispenser 2 ₱230.00 ₱460.00
Bond Paper 1 ₱191.00 ₱191.00
Folder 100 ₱6.50 ₱650.00
Ruler 3 ₱10.00 ₱30.00
Ink tank 2 ₱244.00 ₱488.00
Printer Ink 2 ₱310.00 ₱620.00
Logbook 3 ₱47.50 ₱142.50
Puncher 2 ₱216.00 ₱432.00
Fastener 1 ₱37.00 ₱37.00
Total ₱3,660.50

OFFICE EQUIPMENT
Name Quantity Unit Price Amount
Air conditioner 2 ₱24,999.50 ₱49,999.00
Computer 3 ₱32,900.00 ₱98,700.00
Printer 2 ₱2,700.00 ₱5,400.00
Generator 1 ₱19,824.00 ₱19,824.00
Photocopier 1 ₱41,990.40 ₱41,990.40
Calculator 5 ₱350.00 ₱1,750.00
Vault 1 ₱13,385.00 ₱13,385.00
Digital Bundy Clock 1 ₱6,000.00 ₱6,000.00
Calculator Tapes 2 ₱2,956.00 ₱5,912.00
CCTV cameras 1 ₱10,426.00 ₱10,426.00
Total ₱253,386.40
Salvage Value ₱25,338.64
Depreciation Expense ₱22,804.78

FURNITURE AND FIXTURES

Name Quantity Unit Price Amount
Office Tables 6 ₱1,744.00 ₱10,464.00
Filing Cabinets 2 ₱3,750.00 ₱7,500.00
Mono- block chairs 8 ₱359.75 ₱2,878.00
Computer Chairs 4 ₱1,699.00 ₱6,796.00
Sofa 2 ₱5,999.00 ₱11,998.00
Total ₱39,636.00
Salvage Value ₱3,963.60
Depreciation Expense ₱3,567.24

LIGHT AND WATER

Quantity Wattage Cost per day
Air conditioner 2 1020 W ₱116.00
Computer 3 200 W ₱22.75
Printer 2 40 W ₱4.55
Generator 1 3100 W ₱352.55
CCTV Cameras 1 19 W ₱2.16
Photocopier 1 615 W ₱69.94
LED Light 6 7W ₱0.80
Water 12cc
Total
₱14.22

LEASEHOLD IMPROVEMENTS
Quantity Amount
Glass Doors 2 ₱25,000.00 ₱50,000.00
Glass Walls 1 ₱22,431.30 ₱22,431.30
Total ₱72,431.30
Depreciation ₱7,243.13

Uniform Expense
Quantity Amount Total
Uniform 6 ₱350.00 ₱2,100.00

Gasoline Expense
Liters Amount Total
Motor Gasoline 35 ₱39.75 ₱1,391.25
Generator Gasoline 15 ₱41.65 ₱624.75
₱2,016.00
Cost per month Amount
₱3,530.80 ₱7,061.60
₱692.31 ₱2,076.93
₱138.46 ₱276.92
₱705.10 ₱705.10
₱65.80 ₱65.80
₱2,128.87 ₱2,128.87
₱24.23 ₱145.38
₱165.00 ₱165.00
₱12,625.60
 EZ Cash L
Projected In
For the yea

INCOME
Surchages (1 % Deducted in Advance) ( Sched 1 )
Interest Income (1.5% of Gross Loan) (Sched 1)
Interest Income (3.5% on Delinquent) (Sched 1)
TOTAL INCOME
OPERATING EXPENSES
Depreciation Expense - Office Equipment ( Sched 2 )
Depreciation Expense - Leasehold Improvements (Sched 2)
Depreciation Expense -Furniture and Fixtures ( Sched 2)
Repairs and Maintenance Major Assumption
Uniform Expense (Sched 3)
Permits and Licenses (Sched 4)
Bad Debts Expense
Office Supplies Expense (Sched 5)
Insurance Expense
Communication
Rent Expense (Sched 6)
Gasoline Expense (Sched 7)
Utilities Expense (Sched 8)
Salaries and Wages ( Sched 9)
SSS Contribution
Pag-ibig contribution
PhilHealth Contribution
13th month pay (Sched 9)
Advertisement Expenses
Pre-operating Expenses
TOTAL EXPENSE PER YEAR
NET INCOME BEFORE TAX
Percentage
Income tax
NET INCOME AFTER TAX
 EZ Cash Lending Inc.
Projected Income Statement
For the year 2018 - 2022

Pre-operating 2018 2019 2020

₱148,700.00 ₱178,440.00 ₱214,128.00

₱4,179,000.00 ₱5,014,800.00 ₱6,017,760.00
₱2,690,880.00 ₱3,229,056.00 ₱3,874,867.20
₱7,018,580.00 ₱8,422,296.00 ₱10,106,755.20

₱22,804.78 ₱22,804.78 ₱22,804.78

₱7,243.13 ₱7,243.13 ₱7,243.13
₱3,567.24 ₱3,567.24 ₱3,567.24
₱5,000.00 ₱5,100.00 ₱5,202.00 ₱5,306.04
₱2,100.00 ₱2,142.00 ₱2,184.84 ₱2,228.54
₱30,170.00
₱297,400.00 ₱356,880.00 ₱428,256.00
₱3,660.50 ₱3,733.71 ₱3,808.38
₱5,000.00 ₱60,000.00 ₱61,200.00 ₱62,424.00
₱1,599.00 ₱19,188.00 ₱19,571.76 ₱19,963.20
₱217,800.00 ₱217,800.00 ₱217,800.00
₱2,016.00 ₱24,192.00 ₱24,917.76 ₱25,665.29
₱151,507.20 ₱154,537.34 ₱157,628.09
₱1,040,250.00 ₱1,092,262.50 ₱1,146,875.63
₱72,488.40 ₱74,663.05 ₱76,902.94
₱12,600.00 ₱12,978.00 ₱13,367.34
₱7,350.00 ₱7,570.50 ₱7,797.62
₱86,687.50 ₱91,021.88 ₱95,572.97
₱2,500.00 ₱2,575.00 ₱2,652.25 ₱2,731.82
₱48,385.00
(₱48,385.00) ₱2,084,940.75 ₱2,160,790.74 ₱2,299,943.00
₱4,933,639.25 ₱6,261,505.26 ₱7,806,812.20
30% 30% 30%
₱1,480,091.78 ₱1,878,451.58 ₱2,342,043.66
(₱48,385.00) ₱3,453,547.48 ₱4,383,053.68 ₱5,464,768.54
 2021 2022

₱256,953.60 ₱308,344.32
₱7,221,312.00 ₱8,665,574.40
₱4,649,840.64 ₱5,579,808.77
₱12,128,106.24 ₱14,553,727.49

₱22,804.78 ₱22,804.78
₱7,243.13 ₱7,243.13
₱3,567.24 ₱3,567.24
₱5,412.16 ₱5,520.40
₱2,273.11 ₱2,318.57

₱513,907.20 ₱616,688.64
₱3,884.55 ₱3,962.24
₱63,672.48 ₱64,945.93
₱20,362.46 ₱20,769.71
₱217,800.00 ₱217,800.00
₱26,435.25 ₱27,228.31
₱160,780.65 ₱163,996.27
₱1,204,219.41 ₱1,264,430.38
₱79,210.03 ₱81,586.33
₱13,768.36 ₱14,181.41
₱8,031.54 ₱8,272.49
₱100,351.62 ₱105,369.20
₱2,813.77 ₱2,898.19

₱2,456,537.74 ₱2,633,583.21
₱9,671,568.50 ₱11,920,144.28
30% 30%
₱2,901,470.55 ₱3,576,043.28
₱6,770,097.95 ₱8,344,100.99
 EZ C
Proj

Pre-Operating
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income after tax ₱ (48,385.00)
Add: Depreciation- Office Equipment
Depreciation- Leasehold Improvements
Depreciation- Furniture and Fixtures
Bad Debt Expense
Increase in A/R
Increase/ Decrease in Inventory ₱ (8,364,375.00)
(Increase)/Decrease in Prepaid Rent ₱ (36,300.00)
Increase in SSS Payable
Increase in Office Supplies ₱ (3,660.50)
Increase/(Decrease) in PhilHealth Payable
Increase/(Decrease) in Pag- IBIG Payable
Increase in Income Tax Payable
Increase in Security Deposit ₱ (1,650.00)
Net Cash Provided by operating activities ₱ (8,454,370.50)

CASH FLOWS FROM INVESTING ACTIVITIES

Leasehold Improvements ₱ (72,431.30)
Purchase of Office Equipment (253,386.40)
Purchase of Furniture and Fixtures (39,636.00)
Net Cash Used in Investing Activities (365,453.70)

CASH FLOWS FROM FINANCING ACTIVITIES

Capital contribution ₱ 15,000,000.00
Net Cash provided by financing activities ₱ 15,000,000.00

NET CASH FLOWS ₱ 6,180,175.80

Add: Beginning of the year ₱ -
Ending Balance ₱ 6,180,175.80
 EZ Cash Lending Inc.
Projected Cash Flows

Year 1 Year 2 Year 3

₱ 3,453,547.48 ₱ 4,383,053.68 ₱ 5,464,768.54

₱ 22,804.78 ₱ 22,804.78 ₱ 22,804.78
₱ 7,243.13 ₱ 7,243.13 ₱ 7,243.13
₱ 3,567.24 ₱ 3,567.24 ₱ 3,567.24
₱ 297,400.00 ₱ 59,480.00 ₱ 71,376.00
₱ (3,717,500.00) ₱ (743,500.00) ₱ (892,200.00)

₱ 36,300.00
₱ 6,040.70 ₱ 181.22 ₱ 186.66
₱ (73.21) ₱ (74.67) ₱ (76.17)
₱ 7,350.00 ₱ 447.62
₱ 7,200.00 ₱ 150.00 ₱ (150.00)
₱ 1,480,091.78 ₱ 398,359.80 ₱ 463,592.08

₱ 1,603,971.89 ₱ 4,131,265.18 ₱ 5,141,559.88

₱ - ₱ - ₱ -

₱ - ₱ - ₱ -

₱ 1,603,971.89 ₱ 4,131,265.18 ₱ 5,141,559.88

₱ 6,180,175.80 ₱ 7,784,147.69 ₱ 11,915,412.87
₱ 7,784,147.69 ₱ 11,915,412.87 ₱ 17,056,972.76
Year 4 Year 5

₱ 6,770,097.95 ₱ 8,344,100.99
₱ 22,804.78 ₱ 22,804.78
₱ 7,243.13 ₱ 7,243.13
₱ 3,567.24 ₱ 3,567.24
₱ 85,651.20 ₱ 102,781.44
₱ (1,070,640.00) ₱ (1,284,768.00)

₱ 192.26 ₱ 198.02
₱ (77.69) ₱ (79.25)
₱ (447.62) ₱ -
₱ 150.00 ₱ (150.00)
₱ 559,426.89 ₱ 674,572.73

₱ 6,377,968.14 ₱ 7,870,271.09

₱ - ₱ -

₱ - ₱ -

₱ 6,377,968.14 ₱ 7,870,271.09
₱ 17,056,972.76 ₱ 23,434,940.89
₱ 23,434,940.89 ₱ 31,305,211.98
 Permit and Licenses

Filing Fees
Legal Reasearch Fee
By-laws
Barangay Clearance
Community tax
Application for certificate of authority to operate as a lending comp.
Documentary Stamp Tax
Notarized of official receips
Amount
₱16,000.00
₱160.00
₱1,010.00
₱500.00
₱500.00
₱8,000.00
₱500.00
₱3,500.00
₱30,170.00
 Scheduled of Revenues

Year 2018

Loan BracketNo. of MontNo. of AppliNo. of AppliTotal Amount

₱1,000.00 14 177 89 ₱89,000.00
₱2,000.00 14 177 89 ₱178,000.00
₱3,000.00 14 177 89 ₱267,000.00
₱4,000.00 14 177 89 ₱356,000.00
₱5,000.00 14 177 89 ₱445,000.00
₱6,000.00 16 212 95 ₱570,000.00
₱7,000.00 16 212 95 ₱665,000.00
₱8,000.00 16 212 95 ₱760,000.00
₱9,000.00 16 212 95 ₱855,000.00
₱10,000.00 16 212 95 ₱950,000.00
₱11,000.00 18 106 42 ₱462,000.00
₱12,000.00 18 106 42 ₱504,000.00
₱13,000.00 18 106 42 ₱546,000.00
₱14,000.00 18 106 42 ₱588,000.00
₱15,000.00 18 106 42 ₱630,000.00
₱16,000.00 20 106 37 ₱592,000.00
₱17,000.00 20 106 37 ₱629,000.00
₱18,000.00 20 106 37 ₱666,000.00
₱19,000.00 20 106 37 ₱703,000.00
₱20,000.00 20 106 37 ₱740,000.00
₱21,000.00 22 70 21 ₱441,000.00
₱22,000.00 22 70 21 ₱462,000.00
₱23,000.00 22 70 21 ₱483,000.00
₱24,000.00 22 70 21 ₱504,000.00
₱25,000.00 22 70 21 ₱525,000.00
₱26,000.00 24 34 9 ₱234,000.00
₱27,000.00 24 34 9 ₱243,000.00
₱28,000.00 24 34 9 ₱252,000.00
₱29,000.00 24 34 9 ₱261,000.00
₱30,000.00 24 34 9 ₱270,000.00
3525 1465 ₱14,870,000.00

Take note : Principal * rate* time = Interest Income

See the deman gap analysis
assumptions : 60% of the population of Sibulan is employed
according to the survey the 30% of the population will go to lending institution to borrow money
according to the survey most of the people in sibulan have a salary of 5001 -10000
5000 & below - 25% of the population
5001- 10000 - 30% of the population
10001-15000 - 15% of the population
150001- 20000 - 15% of the population
20001- 25000 - 10% of the population
250001- 30000 -5% of the population
 Interest Income Total amount colService Income(SLoan Proceeds
₱18,690.00 ₱107,690.00 ₱890.00 ₱88,110.00
₱37,380.00 ₱215,380.00 ₱1,780.00 ₱176,220.00
₱56,070.00 ₱323,070.00 ₱2,670.00 ₱264,330.00
₱74,760.00 ₱430,760.00 ₱3,560.00 ₱352,440.00
₱93,450.00 ₱538,450.00 ₱4,450.00 ₱440,550.00
₱136,800.00 ₱706,800.00 ₱5,700.00 ₱564,300.00
₱159,600.00 ₱824,600.00 ₱6,650.00 ₱658,350.00
₱182,400.00 ₱942,400.00 ₱7,600.00 ₱752,400.00
₱205,200.00 ₱1,060,200.00 ₱8,550.00 ₱846,450.00
₱228,000.00 ₱1,178,000.00 ₱9,500.00 ₱940,500.00
₱124,740.00 ₱586,740.00 ₱4,620.00 ₱457,380.00
₱136,080.00 ₱640,080.00 ₱5,040.00 ₱498,960.00
₱147,420.00 ₱693,420.00 ₱5,460.00 ₱540,540.00
₱158,760.00 ₱746,760.00 ₱5,880.00 ₱582,120.00
₱170,100.00 ₱800,100.00 ₱6,300.00 ₱623,700.00
₱177,600.00 ₱769,600.00 ₱5,920.00 ₱586,080.00
₱188,700.00 ₱817,700.00 ₱6,290.00 ₱622,710.00
₱199,800.00 ₱865,800.00 ₱6,660.00 ₱659,340.00
₱210,900.00 ₱913,900.00 ₱7,030.00 ₱695,970.00
₱222,000.00 ₱962,000.00 ₱7,400.00 ₱732,600.00
₱145,530.00 ₱586,530.00 ₱4,410.00 ₱436,590.00
₱152,460.00 ₱614,460.00 ₱4,620.00 ₱457,380.00
₱159,390.00 ₱642,390.00 ₱4,830.00 ₱478,170.00
₱166,320.00 ₱670,320.00 ₱5,040.00 ₱498,960.00
₱173,250.00 ₱698,250.00 ₱5,250.00 ₱519,750.00
₱84,240.00 ₱318,240.00 ₱2,340.00 ₱231,660.00
₱87,480.00 ₱330,480.00 ₱2,430.00 ₱240,570.00
₱90,720.00 ₱342,720.00 ₱2,520.00 ₱249,480.00
₱93,960.00 ₱354,960.00 ₱2,610.00 ₱258,390.00
₱97,200.00 ₱367,200.00 ₱2,700.00 ₱267,300.00
₱4,179,000.00 ₱19,049,000.00 ₱148,700.00 ₱14,721,300.00

o borrow money
Deliquents Accounts
₱11,307.45
₱22,614.90
₱33,922.35
₱45,229.80
₱56,537.25
₱84,816.00
₱98,952.00
₱113,088.00
₱127,224.00
₱141,360.00
₱79,209.90
₱86,410.80
₱93,611.70
₱100,812.60
₱108,013.50
₱115,440.000
₱122,655.000
₱129,870.000
₱137,085.000
₱144,300.000
₱96,777.45
₱101,385.90
₱105,994.35
₱110,602.80
₱115,211.25
₱57,283.20
₱59,486.40
₱61,689.60
₱63,892.80
₱66,096.00
₱2,690,880.00
 Financial Analysis

Profitability Ratios

a. Return on Assets = Income After Taxes

Total assets

b. Return on Investment = Net Pofit

Initial Investments

Solvency Ratios

a. Debt to Equity Ratio = Total liabilities

Total Equity

b. Equity Ratio = Total Equity

Total Assets
Liquidity Ratios

a. Current Ratio= Current Assets

Current Liabilites

b. Working Capital= Current Assets - Current Liabilities

Payback Period

Payback Period = Initial Investment

Annual Cash Inflow
nalysis

2019 2020 2021 2022

₱ 3,453,547.48 ₱ 4,383,053.68 ₱ 5,464,768.54 ₱ 6,770,097.95

₱ 11,541,469.95 ₱ 16,323,214.66 ₱ 22,252,059.56 ₱ 29,581,479.02
29.92% 26.85% 24.56% 22.89%

₱ 3,453,547.48 ₱ 4,383,053.68 ₱ 5,464,768.54 ₱ 6,770,097.95

₱ 8,000,000.00 ₱ 8,000,000.00 ₱ 8,000,000.00 ₱ 8,000,000.00
43.17% 54.79% 68.31% 84.63%

₱ 1,500,682.48 ₱ 1,899,373.50 ₱ 2,363,449.86 ₱ 2,922,771.38

₱ 18,405,162.48 ₱ 22,788,216.16 ₱ 28,252,984.70 ₱ 35,023,082.64
8.15% 8.33% 8.37% 8.35%

₱ 18,405,162.48 ₱ 22,788,216.16 ₱ 28,252,984.70 ₱ 35,023,082.64

₱ 11,541,469.95 ₱ 16,323,214.66 ₱ 22,252,059.56 ₱ 29,581,479.02
159.47% 139.61% 126.97% 118.40%
₱ 11,209,631.40 ₱ 16,024,991.26 ₱ 21,987,451.31 ₱ 29,350,485.93
₱ 1,500,682.48 ₱ 1,899,373.50 ₱ 2,363,449.86 ₱ 2,922,771.38
7.47 8.44 9.30 10.04

₱ 9,708,948.93 ₱ 14,125,617.76 ₱ 19,624,001.45 ₱ 26,427,714.55

₱ 8,000,000.00
₱ 1,603,971.89
4.9876185798 approximately 4 years and 5 months
 2023

₱ 8,344,100.99
₱ 38,600,200.78
21.62%

₱ 8,344,100.99
₱ 8,000,000.00
104.30%

₱ 3,597,392.14
₱ 43,367,183.64
8.30%

₱ 43,367,183.64
₱ 38,600,200.78
112.35%
₱ 38,600,200.78
₱ 3,597,392.14
10.73

₱ 35,002,808.63
Net Present Value

Year Cash Inflow

2019 ₱ 1,603,971.89
2020 ₱ 4,131,265.18
2021 ₱ 5,141,559.88
2022 ₱ 6,377,968.14
2023 ₱ 7,870,271.09
Office Equipment RV ₱ 25,338.64
Furniture and Fixtures RV ₱ 3,963.60
Total ₱ 25,154,338.42
Initial Investment
Net Present Value
PV of 1 (10%) PV of Cash Flows
0.90909 ₱ 1,458,154.81
0.82645 ₱ 3,414,284.11
0.75131 ₱ 3,862,905.36
0.68301 ₱ 4,356,216.02
0.62092 ₱ 4,886,808.72
0.62092 ₱ 15,733.27
0.62092 ₱ 2,461.08
₱ 17,996,563.36
₱ 15,000,000.00
₱ 2,996,563.36
 EZ Cash Lending Inc.
Charts of Accounts

Account no.
101
102
102-1
103
104
105
106
106-1
107
107-1
108
108-1
201
202
203
204
301
401
402
403
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
 EZ Cash Lending Inc.
Charts of Accounts

Account Name Account Type

Cash Asset
Accounts Receivable Asset
Allowance for Doubtful Accounts Contra-Asset
Prepaid Rent Asset
Security Deposit Asset
Office Supplies Asset
Office Equipment Asset
Accumulated Depreciation- Office Equipment Contra- Asset
Leasehold Improvements Asset
Accumulated Depreciation- Leasehold Improvements Contra-Asset
Furniture and Fixtures Asset
Accumulated Depreciation- Furniture and Fixtures Contra-Asset
SSS Payable Liability
Pag-ibig Payable Liability
PhilHealth Payable Liability
Income Tax Payable Liability
Capital-Stock Equity
Income-Surcharges Income
Income- Delinquent Accounts Income
Interest Income Income
Depreciation Expense - Office Equipment Expense
Depreciation Expense - Leasehold Improvements Expense
Depreciation Expense - Furniture and Fixtures Expense
Repairs and Maintenance Expense
Miscellaneous Expense Expense
Permit and Licenses Expense
Bad Depts Expense Expense
Office Supplies Expense Expense
Insurance Expense Expense
Commnication Expense Expense
Rent Expense Expense
Gasoline Expense Expense
Utilities Expense Expense
Salaries and Wages Expense
SSS Contribution Expense
Pag-ibig Contribution Expense
PhilHealth Contribution Expense
Advertise Contribution Expense
 Break -Even Analysis

Sales

Fixed Cost
Depreciation Expense- Office Equipment
Depreciation Expense- Leasehold Improvements
Depreciation Expense - Furniture & Fixtures
Rent Expense
Total

Variable Cost
Repairs and Maintenance
Uniform Expense
Bad Debts expense
Office Supplies Expense
Insurance Expense
Communication
Gasoline Expense
Utilities Expense
Salaries and Wages
SSS Contribution
Pag-ibig Contribution
PhilHealth Contibution
13th month pay
Advertisement Expense
Total

Break- even point (pesos) = Total Fixed Cost

Variable Cost
1 - Sales
 2018 2019 2020
₱ 7,018,580.00 ₱ 8,422,296.00 ₱ 10,106,755.20

₱ 22,804.78 ₱ 22,804.78 ₱ 22,804.78

₱ 7,243.13 ₱ 7,243.13 ₱ 7,243.13
₱ 3,567.24 ₱ 3,567.24 ₱ 3,567.24
₱ 217,800.00 ₱ 217,800.00 ₱ 217,800.00
₱ 251,415.15 ₱ 251,415.15 ₱ 251,415.15

₱ 5,100.00 ₱ 5,202.00 ₱ 5,306.04

₱ 2,142.00 ₱ 2,184.84 ₱ 2,228.54
₱ 297,400.00 ₱ 356,880.00 ₱ 428,256.00
₱ 3,660.50 ₱ 3,733.71 ₱ 3,808.38
₱ 60,000.00 ₱ 61,200.00 ₱ 62,424.00
₱ 19,188.00 ₱ 19,571.76 ₱ 19,963.20
₱ 24,192.00 ₱ 24,917.76 ₱ 25,665.29
₱ 151,507.20 ₱ 154,537.34 ₱ 157,628.09
₱ 1,040,250.00 ₱ 1,092,262.50 ₱ 1,114,107.75
₱ 72,488.40 ₱ 74,663.05 ₱ 76,902.94
₱ 12,600.00 ₱ 12,978.00 ₱ 13,367.34
₱ 7,350.00 ₱ 7,570.50 ₱ 7,797.62
₱ 86,687.50 ₱ 91,021.88 ₱ 95,572.97
₱ 2,575.00 ₱ 2,652.25 ₱ 2,731.82
₱ 1,785,140.60 ₱ 1,909,375.59 ₱ 2,015,759.97

₱ 251,415.15 ₱ 251,415.15 ₱ 251,415.15

iable Cost 76.17% 78.70% 81.23%
Sales
₱ 330,071.09 ₱ 319,460.17 ₱ 309,510.22
 2021 2022
₱ 12,128,106.24 ₱ 14,553,727.49

₱ 22,804.78 ₱ 22,804.78
₱ 7,243.13 ₱ 7,243.13
₱ 3,567.24 ₱ 3,567.24
₱ 217,800.00 ₱ 217,800.00
₱ 251,415.15 ₱ 251,415.15

₱ 5,412.16 ₱ 5,520.40
₱ 2,273.11 ₱ 2,318.57
₱ 513,907.20 ₱ 616,688.64
₱ 3,884.55 ₱ 3,962.24
₱ 63,672.48 ₱ 64,945.93
₱ 20,362.46 ₱ 20,769.71
₱ 26,435.25 ₱ 27,228.31
₱ 160,780.65 ₱ 163,996.27
₱ 1,136,389.91 ₱ 1,159,117.70
₱ 79,210.03 ₱ 81,586.33
₱ 13,768.36 ₱ 14,181.41
₱ 8,031.54 ₱ 8,272.49
₱ 100,351.62 ₱ 105,369.20
₱ 2,813.77 ₱ 2,898.19
₱ 2,137,293.09 ₱ 2,276,855.39

₱ 251,415.15 ₱ 251,415.15
83.38% 85.21%

₱ 301,529.32 ₱ 295,053.57