2018 2019 2020 2021 2022

Manager 180,000.00 183,600.00 187,272.00 191,017.44 194,837.79

Cashier 169,200.00 172,584.00 176,035.68 179,556.39 183,147.52
1.00 162,000.00 165,240.00 168,544.80 171,915.70 175,354.01
2.00 162,000.00 165,240.00 168,544.80 171,915.70 175,354.01
3.00 162,000.00 165,240.00 168,544.80 171,915.70 175,354.01
4.00 162,000.00 165,240.00 168,544.80 171,915.70 175,354.01
TOTAL 997,200.00 1,017,144.00 1,037,486.88 1,058,236.62 1,079,401.35

83,100.00

Manager 1 32,500.00 33,400.00 34,318.00 35,254.25 36,209.45

Manager 2 - - 34,318.00 35,254.25 36,209.45
Cashier 29,800.00 28,810.00 31,508.92 32,389.10 33,286.88

1.00 28,000.00 28,810.00 29,636.20 30,478.93 31,338.50

2.00 28,000.00 28,810.00 29,636.20 30,478.93 31,338.50
3.00 28,000.00 28,810.00 29,636.20 30,478.93 31,338.50
4.00 28,000.00 28,810.00 29,636.20 30,478.93 31,338.50
5.00 - 28,810.00 29,636.20 30,478.93 31,338.50
6.00 - - 29,636.20 30,478.93 31,338.50
7.00 - - - 30,478.93 31,338.50
8.00 - - - - 31,338.50
TOTAL 174,300.00 206,260.00 277,962.12 316,250.07 356,413.80
 2018

Service Revenue 3,024,000.00

Less: Operating Costs:
Salaries Expense 997,200.00
Utilities Expense 150,348.00
Rent Expense 174,000.00
Repair and Maintenance Expense 120,000.00
Business Licenses and Permits 24,245.00
Advertising Expense 35,000.00
Production Supplies Expense 31,905.00
Office Supplies Expense 2,166.08
Cleaning Supplies Expense 1,690.00
Renovation Expense 145,100.00
Total Operating Costs 1,681,654.08
Operating Income 1,342,345.92
Less: Other Expenses
Depreciation Expense 196,278.20
Net Income Before Income Tax 1,146,067.72
Less: Income Tax (30%) 343,820.32
Net Income After Income Tax 802,247.40

Variable Costs 1,242,554.08

Fixed Costs 294,000.00
 MVC Entertainment Rental
PROJECTED INCOME STATEMENT
FOR THE YEAR 2018 - 2022

2019 2020 2021 2022

4,230,720.00 5,938,732.80 8,141,533.24 7,753,849.63

1,182,384.00 1,561,848.48 1,765,001.15 1,975,655.18

153,354.96 156,422.06 159,550.50 162,741.51
174,000.00 174,000.00 174,000.00 174,000.00
120,000.00 120,000.00 120,000.00 120,000.00
8,745.00 8,745.00 8,745.00 8,745.00
36,400.00 37,856.00 39,370.24 40,945.05
32,543.10 33,193.96 33,857.84 34,535.00
2,209.40 2,253.59 2,298.66 2,344.63
2,028.00 2,433.60 2,920.36 3,504.38
- 145,100.00 - 145,100.00
1,711,664.46 2,241,852.69 2,305,743.75 2,667,570.75
2,519,055.54 3,696,880.11 5,835,789.48 5,086,278.88

196,278.20 196,278.20 196,278.20 196,278.20

2,322,777.34 3,500,601.91 5,639,511.28 4,890,000.68
696,833.20 1,050,180.57 1,691,853.38 1,467,000.20
1,625,944.14 2,450,421.34 3,947,657.90 3,423,000.48

1,417,664.46 1,802,752.69 2,011,743.75 2,228,470.75

294,000.00 294,000.00 294,000.00 294,000.00
Capital, Beginning Balance
Add: Net Income
Total
Less: Drawings
Capital, Dec. 31, 2018
Add: Net Income
Total
Less: Drawings
Capital, Dec. 31, 2019
Add: Net Income

Total
Less: Drawings
Capital, Dec. 31, 2020
Add: Net Income
Total
Less: Drawings
Capital, Dec. 31, 2021
Add: Net Income
Total
Less: Drawings
Capital, Dec. 31, 2022
Dala, Capital
550,000.00
267,415.80
817,415.80
(500,000.00)
317,415.80
541,981.38
859,397.18
(500,000.00)
359,397.18
816,807.11

1,176,204.29
(500,000.00)
676,204.29
1,315,885.97
1,992,090.26
(500,000.00)
1,492,090.26
1,141,000.16
2,633,090.42
(500,000.00)
2,133,090.42
 MVC Entertainment Rental
PROJECTED CAPITAL STATEMENT
FOR THE YEAR ENDED DEC. 31, 2018- DEC. 31, 2022

Dela Rosa, Capital Fabricante, Capital

550,000.00 550,000.00
267,415.80 267,415.80
817,415.80 817,415.80
(500,000.00) (500,000.00)
317,415.80 317,415.80
541,981.38 541,981.38
859,397.18 859,397.18
(500,000.00) (500,000.00)
359,397.18 359,397.18
816,807.11 816,807.11

1,176,204.29 1,176,204.29
(500,000.00) (500,000.00)
676,204.29 676,204.29
1,315,885.97 1,315,885.97
1,992,090.26 1,992,090.26
(500,000.00) (500,000.00)
1,492,090.26 1,492,090.26
1,141,000.16 1,141,000.16
2,633,090.42 2,633,090.42
(500,000.00) (500,000.00)
2,133,090.42 2,133,090.42
CASH FLOW FROM OPERATING ACTIVITIES:

CASH FLOW FROM INVESTING ACTIVITIES:

CASH FLOW FROM FINANCING ACTIVITIES

Net Cash Flow for the Period

Add:Beginning Balance of Cash
Ending Balance of Cash
 PROJECTED STATEMENT OF CASH
FOR THE YEAR ENDED DEC. 31, 2018- D

2018
Cash Collection from Service Rendered 3,024,000.00
Cash Payment for Salaries Expense (776,439.60)
Cash Payment for Utilities Expense (150,348.00)
Cash Paymentfor Rent Expense (174,000.00)
Cash Payment for Repair and Maintenance Expense (120,000.00)
Cash Payment for Business Licenses and Permits (24,245.00)
Cash Payment for Advertising Expense (35,000.00)
Cash Payment for Production Supplies Expense (31,905.00)
Cash Payment for Office Supplies Expense (2,166.08)
Cash Payment for Renovation Expense (145,100.00)
Cash Payment for Cleaning Supplies Expense (1,690.00)
Cash Payment for SSS Contribution -
Cash Payment for PhilHealth Contribution -
Cash Payment for Pag-IBIG Contribution -
Cash Payment for Indivudual Income Tax -
Cash Payment fo Income Tax -
Net Cash Provided from Operating Activities 1,563,106.32

Acquisition of Production Equipment (240,707.00)

Acquisition of Office Equipment (24,357.00)
Acquisition of Fuirnitures and Fixtures (16,327.00)
Acquisition of Automobile (1,400,000.00)
Net Cash (Used) from Investing Activities (1,681,391.00)

Proceeds from Capital Contributed 1,650,000.00

Withdrawals of Partners (1,500,000.00)
Net Cash Provided/ (Used) from Investing Activities 150,000.00

31,715.32
-
31,715.32
 MVC Entertainment Rental
PROJECTED STATEMENT OF CASH FLOW
FOR THE YEAR ENDED DEC. 31, 2018- DEC. 31, 2022

2019 2020 2021 2022

4,230,720.00 5,938,732.80 8,141,533.24 7,753,849.63
(921,404.00) (1,213,316.76) (1,371,121.88) (1,534,552.58)
(153,354.96) (156,422.06) (159,550.50) (162,741.51)
(174,000.00) (174,000.00) (174,000.00) (174,000.00)
(120,000.00) (120,000.00) (120,000.00) (120,000.00)
(8,745.00) (8,745.00) (8,745.00) (8,745.00)
(36,400.00) (37,856.00) (39,370.24) (40,945.05)
(32,543.10) (33,193.96) (33,857.84) (34,535.00)
(2,209.40) (2,253.59) (2,298.66) (2,344.63)
- (145,100.00) - (145,100.00)
(2,028.00) (2,433.60) (2,920.36) (3,504.38)
(29,210.40) (33,570.00) (44,469.60) (48,829.20)
(10,050.00) (11,550.00) (15,300.00) (16,800.00)
(7,200.00) (9,600.00) (10,800.00) (12,000.00)
(174,300.00) (206,260.00) (277,962.12) (316,250.07)
(343,820.32) (696,833.20) (1,050,180.57) (1,691,853.38)
2,215,454.82 3,087,598.63 4,830,956.46 3,441,648.82

- - - -
- - - -
- - - -
- - - -
- - - -

(1,500,000.00) (1,500,000.00) (1,500,000.00) (1,500,000.00)

(1,500,000.00) (1,500,000.00) (1,500,000.00) (1,500,000.00)

715,454.82 1,587,598.63 3,330,956.46 1,941,648.82

31,715.32 747,170.14 2,334,768.77 5,665,725.23
747,170.14 2,334,768.77 5,665,725.23 7,607,374.05
Current Assets:
Cash
Non-current Assets:
Production Equipment
Less: Accumulated Depreciation - Production Equipment
Office Equipment
Less: Accumulated Depreciation - Office Equipment
Furnitures and Fixtures
Less: Accumulated Depreciation - Furnitures and Fixtures
Automobile
Less: Accumulated Depreciation - Automobile
Total Non-current Assets

TOTAL ASSETS

Current Liabilities:
SSS Payable
PhilHealth Payable
Pag-IBIG Payable
Income Tax Payable
Individual Income Tax Payable
TOTAL LIABILITIES

Equity:
Dala, Capital
Dela Rosa, Capital
Fabricante, Capital
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
 MVC Entertainment Rental
PROJECTED BALANCE SHEET
FOR THE YEAR ENDED DEC. 31, 2018- DEC. 31, 2022

2018 2019 2020 2021

31,715.32 747,170.14 2,334,768.77 5,665,725.23

240,707.00 240,707.00 240,707.00 240,707.00

(48,141.40) (96,282.80) (144,424.20) (192,565.60)
24,357.00 24,357.00 24,357.00 24,357.00
(4,871.40) (9,742.80) (14,614.20) (19,485.60)
16,327.00 16,327.00 16,327.00 16,327.00
(3,265.40) (6,530.80) (9,796.20) (13,061.60)
1,400,000.00 1,400,000.00 1,400,000.00 1,400,000.00
(140,000.00) (280,000.00) (420,000.00) (560,000.00)
1,485,112.80 1,288,834.60 1,092,556.40 896,278.20

1,516,828.12 2,036,004.74 3,427,325.17 6,562,003.43

29,210.40 33,570.00 44,469.60 48,829.20

10,050.00 11,550.00 15,300.00 16,800.00
7,200.00 9,600.00 10,800.00 12,000.00
343,820.32 696,833.20 1,050,180.57 1,691,853.38
174,300.00 206,260.00 277,962.12 316,250.07
564,580.72 957,813.20 1,398,712.29 2,085,732.65

317,415.80 359,397.18 676,204.29 1,492,090.26

317,415.80 359,397.18 676,204.29 1,492,090.26
317,415.80 359,397.18 676,204.29 1,492,090.26
952,247.40 1,078,191.54 2,028,612.88 4,476,270.78
1,516,828.12 2,036,004.74 3,427,325.17 6,562,003.43

- - - -
2022

7,607,374.05

240,707.00
(240,707.00)
24,357.00
(24,357.00)
16,327.00
(16,327.00)
1,400,000.00
(700,000.00)
700,000.00

8,307,374.05

53,188.80
18,300.00
13,200.00
1,467,000.20
356,413.80
1,908,102.80

2,133,090.42
2,133,090.42
2,133,090.42
6,399,271.25
8,307,374.05

-
 PRODUCTION EQUIPMENT
2018 2019 2020 2021 2022
Cost 240,707.00
Salvage Value 24,070.70
Depreciable Cost 216,636.30
/Useful Life 5
Annual Depreciation 43,327.26

OFFICE EQUIPMENT

Cost 24,357.00
Salvage Value 2,435.70
Depreciable Cost 21,921.30
/Useful Life 5.00
Annual Depreciation 4,384.26

FURNITURE AND FIXTURES

Cost 16,327.00
Salvage Value 1,632.70
Depreciable Cost 14,694.30
/Useful Life 5.00
Annual Depreciation 2,938.86

AUTOMOBILE

Cost 1,400,000.00
Salvage Value 140,000.00
Depreciable Cost 1,260,000.00
/Useful Life 10.00
Annual Depreciation 126,000.00
176,650.38
 DEBT-TO-EQUITY RATIO

YEAR TOTAL LIABILITIES TOTAL EQUITY DEBT TO EQUITY RATIO

2018 637,960.72 1,123,467.40 0.57
2019 987,663.20 1,319,061.54 0.75
2020 1,472,092.29 2,442,528.95 0.60
2021 3,097,716.21 4,885,057.89 0.63
2022 6,195,432.42 8,646,648.38 0.72

PAYBACK PERIOD

INITIAL INVESTMENT 1,650,000.00

LESS: NET INCOME

2018 973,467.40
2019 676,532.60 16500000
-

Payback period = 1 year + 676,532.60/1,695,594.14

EQUALS 1.40 years

Contribution Margin

YEAR TOTAL SALES TOTAL VARIABLE COST

2018 3,024,000.00 1,242,554.08
2019 4,230,720.00 1,417,664.46
2020 5,938,732.80 1,802,752.69
2021 8,141,533.24 2,011,743.75
2022 7,753,849.63 2,228,470.75

Contribution Margin Ratio

YEAR CONTRIBUTION MARGIN TOTAL SALES
2018 1,781,445.92 3,024,000.00
2019 2,813,055.54 4,230,720.00
2020 4,135,980.11 5,938,732.80
2021 6,129,789.48 8,141,533.24
2022 5,525,378.88 7,753,849.63
BREAKEVEN POINT (in Peso Sales)

YEAR TOTAL FIXED COST CMR

2018 294,000.00 58.91%
2019 294,000.00 66.49%
2020 294,000.00 69.64%
2021 294,000.00 75.29%
2022 294,000.00 71.26%

gagawan mo ng graph
x-axis=units rented
y-axis = peso sales

yung fixed cost, yan yung straight horizontal line sa graph

CONTRIBUTION MARGIN UNITS CM/unit
1,781,445.92 240 7,422.69
2,813,055.54 300 9,376.85
4,135,980.11 450 9,191.07
6,129,789.48 510 12,019.20
5,525,378.88 540 10,232.18

CMR
58.91%
66.49%
69.64%
75.29%
71.26%
 BEP(in Peso Sales) Bep(in Units)
499,064.27 39.61
442,163.93 31.35
422,146.00 31.99
390,488.25 24.46
412,574.75 28.73

433,287.44 31.23

al line sa graph