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Start-Up Assets Capital & Revenue Expenditures: (Purchasing Flash Drive Available For Sale)

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11,997.38 9,347.52 5,209.30 - The document provides financial information for a start-up business from 2013-2015 including capital expenditures, revenue, expenses, sales, costs, profits, assets and liabilities. - It shows that the business had an initial capital investment of $43,000 and earned a net income of $10,321.25 in 2013, $13,465 in 2014, and $17,307.98 in 2015. - The balance sheet outlines the business' assets, which increased over the years from $76,505 in 2013 to $108,679.36 in 2015, and partner's equity, which

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Start-Up Assets Capital & Revenue Expenditures: (Purchasing Flash Drive Available For Sale)

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Jhom Mhel
42 views17 pages
11,997.38 9,347.52 5,209.30 - The document provides financial information for a start-up business from 2013-2015 including capital expenditures, revenue, expenses, sales, costs, profits, assets and liabilities. - It shows that the business had an initial capital investment of $43,000 and earned a net income of $10,321.25 in 2013, $13,465 in 2014, and $17,307.98 in 2015. - The balance sheet outlines the business' assets, which increased over the years from $76,505 in 2013 to $108,679.36 in 2015, and partner's equity, which

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11,997.38 9,347.52 5,209.30 - The document provides financial information for a start-up business from 2013-2015 including capital expenditures, revenue, expenses, sales, costs, profits, assets and liabilities. - It shows that the business had an initial capital investment of $43,000 and earned a net income of $10,321.25 in 2013, $13,465 in 2014, and $17,307.98 in 2015. - The balance sheet outlines the business' assets, which increased over the years from $76,505 in 2013 to $108,679.36 in 2015, and partner's equity, which

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42 views17 pages

Start-Up Assets Capital & Revenue Expenditures: (Purchasing Flash Drive Available For Sale)

Uploaded by

Jhom Mhel
11,997.38 9,347.52 5,209.30 - The document provides financial information for a start-up business from 2013-2015 including capital expenditures, revenue, expenses, sales, costs, profits, assets and liabilities. - It shows that the business had an initial capital investment of $43,000 and earned a net income of $10,321.25 in 2013, $13,465 in 2014, and $17,307.98 in 2015. - The balance sheet outlines the business' assets, which increased over the years from $76,505 in 2013 to $108,679.36 in 2015, and partner's equity, which

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Start-up Assets

Capital & Revenue


Expenditures
Cash (purchasing flash drive available for sale ) 40,000.00
Equipments-Computer
13,000.00
43,000
Start-up Expenditures
(Revenue expenditures)
Miscellaneous
Permit/legal fees
Communication
Office supplies
Advertising
Rent
Transportation (clients
negotiation)
450.00
(3 months)
Electricity
Water

2013
2014
Sales Revenue

500.00 (1 month)
3,500.00*
700.00 (1 month)
600.00 (3 months)
1,500.00

(1 month)
2,700.00

450.00

(3 months)
150.00

Gross Profit
Less: Operating Expenses
Expense-Rent
Expense-Utilities
Expense-Transportation
Net Income

52,131.25
35,810

59,106
39,041
16,321.25

67,163.08
42,595.10
20,065
2,400
2,400

1,200
10,321.25

1,320
13,465

31500

53550

(3 month

2015
Less: Cost of Goods Sold

33075

(3 month

315
15.75
330.75
33075

24,567.9

2,640
2,640
1,452
17,307.98

Capital

2,700.00

(3 months)

150.00

(3 months)

10,550.00
53,550.00

67,163.08
42,595.10
20,065
2,400
2,400

24,567.98

2,640
2,640
1,452
17,307.98

2,904
2,904

53,550.00

QUEZON CITY POLYTECHNIC UNIVERSITY


673 Quirino Highway, San Bartolome Novaliches, Quezon City
College of Entrepreneurship

INNEWBESTERS
Balance Sheet
for the Year 2013, 2014, 2015, 2016, 2017
2013

2014

2015

2016

2017

Assets
Current Assets
Cash
Merchandise Inventory
Total Current Assets

76,505.00
76,505.00

86,549.36
8,316.00
94,865.36

99,531.76 119,438.12
9,147.60 10,062.36
108,679.36 129,500.48

149,297.65
11,068.60
160,366.24

Equipment
less:Accc. Depr.
Total Non-Current Assets

14,850.00
14,850.00
0.00

1,850.00
1,850.00
0.00

Total Assets

76,505.00

94,865.36

0.00

0.00

0.00

0.00

0.00

11,997.38
9,347.52
9,347.52
9,347.52
5,209.30
5,209.30
5,209.30
5,209.30
5,209.30
5,209.30
5,209.30

14,876.61
11,590.82
11,590.82
11,590.82
6,459.47
6,459.47
6,459.47
6,459.47
6,459.47
6,459.47
6,459.47

17,042.90
13,278.64
13,278.64
13,278.64
7,400.08
7,400.08
7,400.08
7,400.08
7,400.08
7,400.08
7,400.08

20,308.03
15,822.60
15,822.60
15,822.60
8,817.81
8,817.81
8,817.81
8,817.81
8,817.81
8,817.81
8,817.81

25,148.34
19,593.84
19,593.84
19,593.84
10,919.48
10,919.48
10,919.48
10,919.48
10,919.48
10,919.48
10,919.48

76,505.00

94,865.36

108,679.36 129,500.48

160,366.24

Non Current Assets

Liabilities and Partner's Equity


Liabilities
Partner's Equity
Sheila May Garferio
Jennifer Capistrano
Maria Beverly Idano
Catherine Anzano
Rhealynne Belle Lescano
Joana Marie Logatoc
Carla Jane Tamares
Jhomarie Raola
Rose Ann Infantado
Ronabelle Magdasoc
Shenna Mae Tumpang
Total Liabilities and Partners
Equity

1,850.00
1,850.00
0.00

1,850.00
1,850.00
0.00

1,850.00
1,850.00
0.00

108,679.36 129,500.48

160,366.24

Page 50

Page 50

QUEZON CITY POLYTECHNIC UNIVERSITY


673 Quirino Highway, San Bartolome Novaliches, Quezon City
College of Entrepreneurship

INNEWBESTERS
Income Statement
for the Year 2013, 2014, 2015, 2016, 2017

2013
Sales Revenue
Less: Cost of Goods Sold
Merc. Inv. Beg.
Add: Purchases Goods
available for Sale

2014

2015

2016

2017

139,920.00

153,912.00

184,213.00

215,939.00

261,249.00

0.00

7,560.00

8,316.00

9,147.60

10,062.36

45,000.00

45,000.00

45,000.00

45,000.00

45,000.00

Goods Available for


sale

45,000.00

52,560.00

53,316.00

54,147.60

55,062.36

Less: Merchandise
Inventory, end
Cost of Good Sold

7,560.00
37,440.00

8,316.00
44,244.00

9,147.60
44,168.40

10,062.36
44,085.24

11,068.60
43,993.76

102,480.00

108,912.00

139,213.00

170,939.00

216,249.00

6,000.00
2,400.00
1,800.00
8,376.00

6,600.00
2,424.00
1,818.00
8,459.76

7,590.00
2,472.48
1,854.36
8,628.96

9,108.00
2,546.65
1,909.99
8,887.82

11,385.00
2,648.52
1,986.39
9,243.34

Gross Profit
Less: Operating Expense
Rent Expense
Utilities Expense
Transportation Expense
Communication Expense

Page 52

Supplies
Advertising Expense
Administrative Expense
Miscellaneous

6,087.96
33,360.00
3,500.00
6,000.00

6,148.84
36,696.00
3,500.00
6,600.00

6,271.82
42,200.40
3,500.00
7,590.00

6,459.97
50,640.48
3,500.00
9,108.00

6,718.37
63,300.60
3,500.00
11,385.00

Total Expense

67,523.96

72,246.60

80,108.01

92,160.92

110,167.22

Net Income

34,956.04

36,665.40

59,104.99

78,778.08

106,081.78

Page 53

QUEZON CITY POLYTECHNIC UNIVERSITY


673 Quirino Highway, San Bartolome Novaliches, Quezon City
College of Entrepreneurship

INNEWBESTERS
Cash Flow Statement
for the Year 2013, 2014, 2015, 2016, 2017
Cash Flow from
Operating Activities

2013

Sales Revenue
Less:
Cost of Goods Sold
Cash Paid for Operating

2014

2015

2016

2017

139,920.00

153,912.00

184,213.00

215,939.00

261,249.00

45,000.00

52,560.00

53,316.00

54,147.60

55,062.36

67,523.96
112,523.96

72,246.60
124,806.60

80,108.01
133,424.01

92,160.92
146,308.52

110,167.22
165,229.58

27,396.04

29,105.40

50,788.99

69,630.48

96,019.42

Payment for acquire


equipment

(14,850.00)

(1,850.00)

(1,850.00)

(1,850.00)

(1,850.00)

Net Cash Flow from


Investing Activities

(14,850.00)

(1,850.00)

(1,850.00)

(1,850.00)

(1,850.00)

Expense

Net Cash Flow from


Operating Activities
Cash Flow form Investing
Activities:

Cash Flow from


Page 54

Financing Activities:
Investing by Partners
Increase (Decrease) in Cash
Add: Cash Beginning
Cash Balance, end

69,990.00
12,546.04
57,443.96
0.00
57,443.96

0.00

0.00

0.00

0.00

29,105.40
57,443.96
86,549.36

50,788.99
86,549.36
137,338.35

69,630.48
137,338.35
206,968.83

96,019.42
206,968.83
302,988.25

Page 55

QUEZON CITY POLYTECHNIC UNIVERSITY


673 Quirino Highway, San Bartolome Novaliches, Quezon City
College of Entrepreneurship

2013

2014

2015

2016

2017

a. Return On Investment
Net profit/ Total Assets
34,956.04
76,505.00
Return On Investment

0.46

36,665.40
94,865.36
0.39

59,104.99
108,679.36
0.54

78,778.08
129,500.48
0.61

106,081.78
160,366.24
0.66

b. Activity Ratio
Total Asset Turn-over
Sales/ Total Assets
139,920.00
58, 605.12
Total Asset Turn-over

Return on Assets
Net Profit/Total Assets

Return on Assets

6.72

34,956.04
58, 605.12
0.54

153,912.00
94,865.36
1.62

36,665.40
94,865.36
0.39

184,213.00
108,679.36
1.70

59,104.99
108,679.36
0.54

215,939.00
129,500.48
1.67

78,778.08
129,500.48
0.61

261,249.00
160,366.24
1.63

106,081.78
160,366.24
0.66
Page 56

Return on Assets in %

54.00

c. Profitability Ratios
Gross Profit Margin

/ Operating Efficiency

38.65

54.38

60.83

66.15

Sales Minus Cost of Goods Sold/Sales


102,480.00
139,920.00
Profitability Ratios

139,213.00
184,213.00

170,939.00
215,939.00

216,249.00
261,249.00

0.73

0.71

0.76

0.79

0.83

2013

2014

2015

2016

2017

Net Profit Margin


Net Profit/Sales

Net Profit Margin

108,912.00
153,912.00

34,956.04
139,920.00
0.25

36,665.40
153,912.00
0.24

59,104.99
184,213.00
0.32

78,778.08
215,939.00
0.36

106,081.78
261,249.00
0.41

Return on Equity (ROE)


Net Profit/ Total Stockholders Equity
34,956.04
76,505.00
Return on Equity (ROE)
Return on Equity (ROE) %

0.46
45.69

36,665.40
94,865.36
0.39
38.65

59,104.99
108,679.36
0.54
54.38

78,778.08
129,500.48
0.61
60.83

106,081.78
160,366.24
0.66
66.15

Break-even point (pesos)


Total Fixed Costs/ Contribution Margin Ratio
d.Payback Period
On initial investment
Page 57

Initial Capital or Cash Outlay/Net profit


76,505.00
34,956.04
On initial investment

2.19

94,865.36
36,665.40
2.59

108,679.36
59,104.99
1.84

129,500.48
78,778.08
1.64

160,366.24
106,081.78
1.51

It measures the no. of years it will take to recover the amount of initial invesrment or cash outlay by the owners

On assets
Total Assets/Net Profit
58, 605.12
34,956.04
Payback Period on assets

1.85

94,865.36
36,665.40
2.59

108,679.36
59,104.99
1.84

129,500.48
78,778.08
1.64

160,366.24
106,081.78
1.51

uIt measures the no. of years it will take to recover the cost of assets invested in the business

On equity
Total Equity/ Net profit
76,505.00
34,956.04
Payback Period on equity

2.19

94,865.36
36,665.40
2.59

108,679.36
59,104.99
1.84

129,500.48
78,778.08
1.64

160,366.24
106,081.78
1.51

uIt measures the no. of years it will take to recover the amount of investment by the owners.

Page 58

Page 59

Page 60

Page 61

Page 62

Page 63

QUEZON CITY POLYTECHNIC UNIVERSITY


673 Quirino Highway, San Bartolome Novaliches, Quezon City
College of Entrepreneurship

INNEWBESTERS
Statement of Changes in Partners Equity
for the year 2013
Names

Partners Equity

Percent per Partners Share in


Partners
Net Profit
15
1,564.88
12
1001.52

Partners Capital
End

Sheila May Garferio

10,432.50

Jennifer Capistrano

8,346.00

Maria Beverly Idano

8,346.00

12

1001.52

9,347.52

Catherine Anzano

8,346.00

12

1001.52

9,347.52

Rhealynne Belle Lescano

4,868.50

340.795

5,209.30

Joana Marie Logatoc

4,868.50

340.795

5,209.30

Shenna Mae Tumpang

4,868.50

340.795

5,209.30

Carla Jane Tamares

4,868.50

340.795

5,209.30

Jhomarie Raola

4,868.50

340.795

5,209.30

Rose Ann Infantado

4,868.50

340.795

5,209.30

Ronabelle Magdasoc

4,868.50

340.795

5,209.30

TOTAL

69,550.00

100

6955

76,505.00

11,997.38
9,347.52

Page 51

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