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Financial Analysis

The document presents projected income statements and statements of financial position for REAL.Q Food Industry from 2023 to 2027. It projects that the company's annual sales will increase by 5% each year. Operating expenses like salaries, advertising and utilities are also expected to rise annually. The statements forecast that the company will be profitable each year, with net income growing from 14.1 million in 2023 to 17.3 million in 2027. Total assets are projected to increase from 63.8 million to 74.7 million over the period as retained earnings and owners' capital accumulate.

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cecille ramirez
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26 views5 pages

Financial Analysis

The document presents projected income statements and statements of financial position for REAL.Q Food Industry from 2023 to 2027. It projects that the company's annual sales will increase by 5% each year. Operating expenses like salaries, advertising and utilities are also expected to rise annually. The statements forecast that the company will be profitable each year, with net income growing from 14.1 million in 2023 to 17.3 million in 2027. Total assets are projected to increase from 63.8 million to 74.7 million over the period as retained earnings and owners' capital accumulate.

Uploaded by

cecille ramirez
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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REAL.

Q FOOD INDUSTRY
Projected Income Statement
For the Year Ended December 31, 2027
2023 2024 2025 2026 2027
Sales ₱41,600,000.00 ₱43,680,000 ₱45,864,000 ₱48,157,200 ₱50,564,800
Less: Cost of Sales ₱15,865,000.00 ₱17,228,250.00 ₱17,961,412.50 ₱15,148,071.10 ₱17,714,903.65
Gross Profit ₱25,735,000.00 ₱26,451,750.00 ₱27,902,587.50 ₱33,009,128.90 ₱32,849,896.35

Less: Operating Expenses

General & Administrative Expenses

Utilities Expense ₱450,000.00 ₱450,000.00 ₱450,000.00 ₱450,000.00 ₱450,000.00


Salaries Expense ₱2,500,000.00 ₱2,625,000.00 ₱2,756,250.00 ₱2,894,062.50 ₱3,038,765.63
Depreciation Expense ₱139,060.00 ₱139,060.00 ₱139,060.00 ₱139,060.00 ₱139,060.00
Maintenance & Repairs ₱150,000.00 ₱150,000.00 ₱150,000.00 ₱150,000.00 ₱150,000.00

Total General & Administrative ₱3,239,060.00 ₱3,364,060.00 ₱3,495,310.00 ₱3,633,122.50 ₱3,777,825.63


Expenses
Selling Expenses
Salaries Expense ₱900,500.00 ₱945,525.00 ₱992,801.25 ₱1,042,441.31 ₱1,094,563.38
Delivery Expense ₱500,000.00 ₱500,000.00 ₱500,000.00 ₱500,000.00 ₱500,000.00
Advertisements Expense ₱3,200,000.00 ₱3,520,000.00 ₱3,872,000.00 ₱4,259,200.00 ₱4,685,120.00
Total Selling Expenses ₱4,600,500.00 ₱4,965,525.00 ₱5,364,801.25 ₱5,801,641.31 ₱6,279,683.38
Total Gen. & Administrative and Selling ₱7,839,560.00 ₱8,329,585.00 ₱8,860,111.25 ₱9,434,763.81 ₱10,057,509.00
Expenses
Operating Income ₱17,895,440.00 ₱18,122,165.00 ₱19,042,476.25 ₱23,574,365.09 ₱22,792,387.35

Interest Expense ₱500,000.00 ₱500,000.00 ₱500,000.00 ₱500,000.00 ₱500,000.00


Income before tax ₱17,395,440.00 ₱17,622,165.00 ₱18,542,476.25 ₱23,074,365.09 ₱22,292,387.35
Income taxes ₱3,288,404.00 ₱3,367,758.00 ₱3,689,867.00 ₱5,276,028.00 ₱5,002,335.00
Net Income/Profit ₱14,107,036.00 ₱14,254,407.00 ₱14,852,609.25 ₱17,798,337.09 ₱17,290,052.35
*5% Annual Sales growth
* Increase of salaries expense by 5% yearly
* Advertising expense in increase by 10% yearly
REAL.Q FOOD INDUSTRY
Statement of Financial Position
As of the year ended 2023-2027

ASSETS 2023 2024 2025 2026 2027


Current Assets
Cash ₱ ₱ ₱ ₱ 45,749,340.00 ₱
39,520,000.00 41,496,000.00 43,570,800.00 48,036,560.00
Accounts Receivable ₱ ₱ ₱ ₱ ₱
2,080,000.00 2,184,000.00 2,293,200.00 2,407,860.00 2,528,240.00
Less: Allowance for ₱ ₱ 21,840.00 ₱ ₱ ₱
Doubtful Accounts 20,800.00 22,932.00 24,078.60 25,282.40
Inventories ₱ ₱ ₱ ₱ 15,945,338.00 ₱
16,700,000.00 18,135,000.00 18,906,750.00 18,647,267.00
Total Current Assets ₱ ₱ 61,836,840.00 ₱ 64,793,682.00 ₱64,126,616.60 ₱ 69,237,349.40
58,320,800.00
Non-Current Assets
Land ₱ ₱ 2,500,000.00 ₱ 2,500,000.00 ₱ 2,500,000.00 ₱ 2,500,000.00
2,500,000.00
Property, Plant and ₱ ₱ 692,755.00 ₱ 692,755.00 ₱ 692,755.00 ₱ 692,755.00
Equipment 692,755.00
Less: Accumulated -₱ 139,060.00 -₱ 139,060.00 -₱ 139,060.00 -₱ 139,060.00 -₱ 139,060.00
Depreciation
Building ₱ ₱ 3,000,000.00 ₱ 3,000,000.00 ₱ 3,000,000.00 ₱ 3,000,000.00
3,000,000.00
Less: Accumulated -₱ 570,000.00 -₱ 570,000.00 -₱ 570,000.00 -₱ 570,000.00 -₱ 570,000.00
Depreciation
Total Non-Current ₱ ₱ 5,483,695.00 ₱ 5,483,695.00 ₱ 5,483,695.00 ₱ 5,483,695.00
Assets 5,483,695.00
TOTAL ASSETS ₱ ₱ 67,320,535.00 ₱ 70,277,377.00 ₱69,610,311.60 ₱ 74,721,044.40
63,804,495.00
LIABILITIES
Current Liabilities
Accounts Payable ₱ ₱ ₱ ₱ ₱
4,175,000.00 4,325,000.00 4,500,000.00 3,750,000.00 4,562,500.00
Accrued Expense Payable ₱ ₱ 875,000.00 ₱ 875,000.00 ₱ 875,000.00 ₱ 875,000.00
875,000.00
Income Tax Payable ₱ ₱ 3,367,758.00 ₱ 3,689,867.00 ₱ 5,276,028.00 ₱ 5,002,335.00
3,288,404.00
Other Current Liabilities ₱ ₱ 500,000.00 ₱ 500,000.00 ₱ 500,000.00 ₱ 500,000.00
500,000.00
Total Current Liabilities ₱ ₱ 9,067,758.00 ₱ 9,564,867.00 ₱10,401,028.00 ₱ 10,939,835.00
8,838,404.00
Non-Current Liabilities
Loans Payable ₱ ₱ 5,000,000.00 ₱ 5,000,000.00 ₱ 5,000,000.00 ₱ 5,000,000.00
5,000,000.00
Total Non-Current ₱ ₱ 5,000,000.00 ₱ 5,000,000.00 ₱ 5,000,000.00 ₱ 5,000,000.00
Liabilities 5,000,000.00
TOTAL LIABILITIES ₱ ₱ 14,067,758.00 ₱ 14,564,867.00 ₱15,401,028.00 ₱ 15,939,835.00
13,838,404.00
STOCKHOLDERS’
EQUITY
Owners' Capital ₱ ₱ 38,998,370.00 ₱ 40,859,901.00 ₱36,410,947.00 ₱ 41,491,157.00
35,859,055.00
Retained Earnings ₱ ₱ 14,254,407.00 ₱ 14,852,609.25 ₱17,798,337.09 ₱ 17,290,052.35
14,107,036.00
TOTAL ₱ ₱ 53,252,777.00 ₱ 55,712,510.25 ₱54,209,284.09 ₱ 58,781,209.35
STOCKHOLDERS’ 49,966,091.00
EQUITY
TOTAL LIABILITIES AND ₱ ₱ 67,320,535.00 ₱ 70,277,377.25 ₱69,610,312.09 ₱ 74,721,044.35
STOCKHOLDERS’ 63,804,495.00
EQUITY

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