Name of the Company

PROJECTED STATEMENT OF FINANCIAL PERFORMANCE

For the Year Ended December 31, 20xx - 20xx
(In Philippine Peso)
Schedule Year 1 Year 2 Year 3 Year 4 Year 5
Net Sales DEDUCT
Cost of Sales
Gross Profit DEDUCT
Operating Expenses
Income Before Tax
DEDUCT
Income Tax
NET INCOME

Name of the Company

PROJECTED STATEMENT OF CHANGES IN PARTNERS' EQUITY
For the Year Ended December 31, 20xx - 20xx
(In Philippine Peso)
Schedule Year 1 Year 2 Year 3 Year 4 Year 5
Beginning Capital
Investments ADD
Net Income
Withdrawals DEDUCT

ENDING CAPITAL
 Name of the Company
PROJECTED CASH FLOWS
For the Year Ended December 31, 20xx - 20xx
(In Philippine Peso)
Schedule Year 1 Year 2 Year 3 Year 4 Year 5
Cash Flows from Operating Activities
Net Income
Adjustments for Depreciation DEDUCT
Change in Inventory Balance ADD DEDUCT
Change in Prepaid Rent WHEN THE CURRENT ASSET WHEN THE CURRENT ASSET
Change in Supplies DECREASES INCREASES

Change in SSS Funds Payable

Change in PhilHealth Funds Payable
ADD DEDUCT
Change in PAG-IBIG Funds Payable WHEN THE CURRENT WHEN THE CURRENT
Change in Withholding Tax Payable PAYABLE INCREASES PAYABLE DECREASES
Change in Utilities Payable
Change in VAT Payable
1. Net Cash Flows from Operating Activities
Cash Flows from Investing Activities
Acquisition of Furniture and Fixtures DEDUCT
Acquisition of Machinery and Equipment
2. Net Cash Flows from Investing Activities
Cash Flows from Financing Activities
DEDUCT
Capital Contributions of the Partners
Partners' Withdrawals DEDUCT
3. Net Cash Flows from Financing Activities

Total Cash Inflow/ (Outflow) 1+2+3

Cash Balance Beginning ADD
CASH BALANCE ENDING
Note: Indirect method of presentation of Statement of Cash flows is used in this feasibility study
 Name of the Company
PROJECTED STATEMENT OF FINANCIAL POSITION
As of December 31, 20xx - 20xx
(In Philippine Peso)
Schedule Year 1 Year 2 Year 3 Year 4 Year 5
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Trade and Other Receivables
Merchandise Inventory ADD
Prepaid Rent
Supplies
1. Total Current Assets
NON-CURRENT ASSETS
Furniture and Fixtures (Net)
ADD
Machinery and Equipment (Net)
2. Total Non-Current Assets
TOTAL ASSETS 1 +2
LIABILITIES AND CAPITAL
LIABILITIES
Accounts Payable
Income Tax Payable
SSS and EC Premiums Payable
PhilHealth Premiums Payable ADD
PAG-IBIG Premiums Payable
Withholding Fund Payable
Utilities Fund Payable
VAT Payable
3. Total Liabilities
4. CAPITAL
ADD
Partner's Capital P
TOTAL LIABILITIES AND CAPITAL 3 +4
BREAK-EVEN ANALYSIS

BREAK-EVEN ANALYSIS
Year 1 Year 2 Year 3 Year 4 Year 5
Net Sales
DEDUCT
Variable Costs and Expenses
Contribution Margin DEDUCT
Fixed Cost and Expenses
Profit Before Tax

Break-even Point (Sales)

Break-even Point (Units)
NOTE: Selling Price Per Unit is PXX.00
Contribution Margin Ratio= Contribution Margin/Net Sales %

PAYBACK PERIOD
Payback period = Initial Investment/Annual Cash Inflows
Year 1 Year 2 Year 3 Year 4 Year 5
Initial Investments
Annual Cash Inflows
Total Inflows
Payback Period
LIQUIDITY RATIOS

CURRENT RATIO
Current Ratio = Current Assets/Current Liabilities
Year 1 Year 2 Year 3 Year 4 Year 5
Current Assets
Current Liabilities
Ratio

QUICK-ASSET/ ACID TEST RATIO

Quick Ratio = (Cash+Short-term Investments+Accounts Receivables)/Current Liabilities
Year 1 Year 2 Year 3 Year 4 Year 5
Quick Assets
Current Liabilities
Ratio

WORKING CAPITAL
Working Capital= Current Assets - Current Liabilities
Year 1 Year 2 Year 3 Year 4 Year 5
Current Assets
Current Liabilities
Working Capital
PROFIT RATIO

GROSS PROFIT RATIO

Gross Profit Ratio = Gross Profit/Net Sales
Year 1 Year 2 Year 3 Year 4 Year 5
Gross Profit
Net Sales
Ratio

NET PROFIT MARGIN

Profit Margin = Net Income/Net Sales
Year 1 Year 2 Year 3 Year 4 Year 5
Net Income
Net Sales
Ratio

RETURN ON INVESTMENT
ROI = Profit/Ave. Net Assets
Average Assets = (Assets, beg.+Assets, end.)/2
Year 1 Year 2 Year 3 Year 4 Year 5
Net Income
Average Assets
ROI
STABILITY RATIOS

DEBT-TO-ASSET RATIO
Debt-to-Asset Ratio = Total Liabilities / Total Assets
Year 1 Year 2 Year 3 Year 4 Year 5
Liabilities
Assets
Ratio

DEBT-TO-EQUITY RATIO
Debt-to-Equity Ratio = Total Liabilities / Total Equity
Year 1 Year 2 Year 3 Year 4 Year 5
Liabilities
Equity
Ratio

FIXED CHARGES RATE

Fixed Charges Rate = Cash Flows before Fixed Charges/Total Fixed Charges
Fixed Charges = Rent Insurance, Taxes, and Depreciation and other Fixed Charges
Year 1 Year 2 Year 3 Year 4 Year 5
Cash Flows before F.C.
Fixed Charges
Ratio