UR CHAIN

FINANCIAL ASSUMPTIONS

> Capital Investment is Php 500,000, all source from D Paez as cash investment
> Start of financial projection from January 2025 to December 2029 for 5 years
> The company using calendar period of reporting ending December 2025-2029
> The company avail the credit terms averaging of 30 days with Trade Suppliers
> Inflation rate is assumed at 5% per annum
> Tax rate is based on individual income tax rate of TRAIN law.
> Fixed assets are depreciated using straight line method over useful life with 10% salvage value
> Drawings is at 15% of Income starting year 2024 if loss no drawings will be made
> Selling Price will increase on year 2026 onwards by 10%
 1.05
UR CHAIN
For the year ended December 31 2024-2028

2024 2025 2026 2027 2028

UR CHAIN
Gannt Chart Schedule
2022 2022 2022 2023
Months OCTOBER NOVEMBER DECEMBER JANUARY
Weeks 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Description
Concept and planning
Site evaluation
Secure Business permit and licenses
Marketing Plan
Purchase of Store equipment and Fixtures
Preparation for Opening(Soft opening)
Opening-Normal operations
UR CHAIN
FINANCIAL ASSUMPTIONS

Capital Investment is Php 150,000, all source from owners

Start of financial projection from January 2024-2028
The company using calendar period of reporting ending December 2024-2028
The company is NON VAT-registered

Average product Gross Profit at 35%

Payable to suppliers with credit terms averaging of 30 days

Inflation rate is assumed at 5% per annum

Tax rate is based on individual income tax rate of TRAIN law

SSS, PHIC and Pag ibig is one month due against government agency

Income tax payable represents 3 months due against BIR

Fixed assets are depreciated using straight line method

Drawings is at 20% of Income every year, if loss-none

Pag ibig change at 100 each
Spooon and Fork Page 59 pls change at Php20.8
Do decided if SP is to round off or not
 UR CHAIN
SCHEDULE OF PROJECT COST/COST OF INVESTMENT
PARTICULARS AMOUNT

Production Equipment P 24,524

Furniture and Fixtures 14,434
Machineries and Equipment 84,296
Leasehold Improvement 290,475
Rental Deposit 30,000
Permits and Licenses 8,949
Working Capital 1 month 340,362
Total Project Cost P 793,040

Remarks: Capital investment rounded at Php 2M to cover any contingeny requirements

680,724
Department of trade and industry 230
Bureau of Internal Revenue 500
Police Clearance 150
Tax on business of printing 825
Mayor's Permit Fee 100
Business Certificate 50
Permit Personnel 400
Garbage Fee 1050
Zoning Permit-Business 50
Annual Inspection Fee 668.8
Sanitary Permit Fee 300
Health Permit fee 200
Sanitary Inspection Fee 100
Annual Inspection Fee 500
Barangay Business Clearance 500
Others (20%) or trust fund 167.2
Permits and Licenses 5791
 UR CHAIN
PROJECTED STATEMENT OF COMPREHENSIVE INCOME
For the year ended December 31 2024-2028

Preoperation 2025 2026 2027 2028 2029

Sales Revenue - 4,625,300 4,830,550 5,579,166 6,429,871 7,415,464

Less: Cost of Sales - 2,454,371 2,691,445 2,946,090 3,219,434 3,512,748
Gross Income - 2,170,929 2,139,105 2,633,076 3,210,437 3,902,716
Less: Operating Expenses
Promotional & advertising expense - 282,000 296,100 310,905 326,450 342,773
Salay Expense-Cashier 2 pax 271,440 285,012 299,263 314,226 329,937
13th month pay exp-Cashier 22,620 23,751 24,939 26,185 27,495
SSS Contribution Exp-Cashier 25,787 27,076 28,430 29,851 31,344
Philhealth Contribution Exp-Cashier 7,465 7,838 8,230 8,641 9,073
Pag Ibig Contribution Exp-Cashier 4,800 4,800 4,800 4,800 4,800
Rent Expense 30,000 360,000 360,000 360,000 360,000 360,000
Salaries 312,000 327,600 343,980 361,179 379,238
Depreciation Expense - 53,357 53,357 53,357 53,357 40,658
Utility Expenses - 324,000 340,200 357,210 375,071 393,824
Uniform expense 12,500 13,125 13,781 14,470 15,194
Permits and Licenses 8,949 - 48,202 50,255 57,741 66,248
Store Supplies 2,962 4,462 4,685 4,919 5,165
Office Supplies Expense 660 693 728 764 802
Cleaning Supplies - 3,740 3,927 4,123 4,330 4,546
Total Operating Expenses 38,949 1,683,330 1,796,143 1,864,685 1,941,984 2,011,097
Net Income before tax (38,949) 487,599 342,963 768,391 1,268,452 1,891,619
Less: Provision for tax - 40,020 13,944 96,178 219,613 375,405
Net Income after tax (38,949) 447,579 329,018 672,213 1,048,839 1,516,215
 UR CHAIN
PROJECTED BALANCE SHEET
For the year ended December 31 2024-2028

Pre Operation 2025 2026 2027 2028 2029

Current Assets:
Cash on Hand & Bank 17,322 787,320 1,180,367 1,864,812 2,879,868 4,289,041
Inventory 122,719 134,572 147,305 160,972 175,637###
Prepaid Rent Deposit 30,000 30,000 30,000 30,000 30,000 30,000
Total Current Assets 47,322 940,038 1,344,939 2,042,117 3,070,839 4,494,679

Property Plant and Equipment

Production Equipment 24,524 13,902 10,426 6,951 3,475 1,738 (10,622)
Furniture and Fixtures 14,434 11,547 8,660 5,774 2,887 1,443 (2,887)
Machineries and Equipment 84,296 67,437 50,578 33,718 16,859 8,430### (16,859)
Leasehold Improvement 290,475 260,339 230,204 200,068 169,933 140,885 (30,135)
Total Fixed Assets 413,729 353,225 299,868 246,511 193,154 152,496 (60,504)
TOTAL ASSETS 461,051 1,293,263 1,644,807 2,288,628 3,263,993 4,647,175

Liabilities:
Accounts Payable - 433,701 511,735 563,236 615,829 672,041
Philhealth Payable 1,595 1,674 1,758 1,846 756
SSS/EC Payable - 5,669 5,952 6,250 6,562 6,890
Pag-Ibig Payable 800 800 800 800 800
Tax Payable - 10,005 3,486 24,045 54,903 93,851
Total Liabilities - 451,770 523,648 596,088 679,940 774,339

Owners Equity
D Paez Equity Beg 500,000 461,051 841,493 1,121,159 1,692,540 2,584,053
Net Income (38,949) 447,579 329,018 672,213 1,048,839 1,516,215
Total 461,051 908,630 1,170,512 1,793,372 2,741,379 4,100,268
Less: Drawings - (67,137) (49,353) (100,832) (157,326) (227,432)
D Paez Equity End 461,051 841,493 1,121,159 1,692,540 2,584,053 3,872,836

TOTAL LIAB. AND SHARE CAPITAL 461,051 1,293,263 1,644,807 2,288,628 3,263,993 4,647,175
 UR CHAIN
PROJECTED STATEMENT OF CASHFLOW
For the year ended December 31 2024-2028

OPERATING ACTIVITIES Preoperating 2025 2026 2027 2028 2029

Net Income (38,949) 447,579 329,018 672,213 1,048,839 1,516,215

Add: Depreciation - 60,504 53,357 53,357 53,357 40,658
Add(deduct) Reconciling Items:
Net Increase in Inventory (122,719) (11,854) (12,732) (13,667) (14,666)
Net Increase in Prepaid and Rent Dep (30,000) - - - - -
Net Increase in Accounts Payable - 433,701 78,034 51,500 52,593 56,213
Net Increase in Philhealth Payable - 1,595 80 84 88 (1,090)
Net Increase in SSS/EC Payable - 5,669 283 298 312 328
Net Increase in Pag-Ibig Payable - 800 - - - -
Net Increase in Tax Payable - 10,005 (6,519) 20,558 30,859 38,948
Net Operating Activities (68,949) 837,134 442,400 785,278 1,172,381 1,636,606

INVESTING ACTIVITIES
Purchase of
Production Equipment (24,524)
Furniture and Fixtures (14,434)
Machineries and Equipment (84,296)
Leasehold Improvement (290,475)
Net Investing Activities (413,729) -

FINANCING ACTIVITIES
Capital Investment 500,000
Drawings - (67,137) (49,353) (100,832) (157,326) (227,432)
Net Financing Activities 500,000 (67,137) (49,353) (100,832) (157,326) (227,432)
Total Net Cash Flow 17,322 769,997 393,047 684,446 1,015,055 1,409,174
Add: Cash beg. 17,322 787,320 1,180,367 1,864,812 2,879,868
Cash End Balance 17,322 787,320 1,180,367 1,864,812 2,879,868 4,289,041
17,322 787,320 1,180,367 1,864,812 2,879,868 4,289,041
- (0) (0) 0 0 (0)
DONE

DONE

DONE

DONE-DO REVIEW TOTAL OF YOUR UNIT COST IN TECHNICAL AS

DONE-However I reported printer as par of equipment the rest as store

DONE_See Income statement
DONE BUT REVIEW YOU TOTALS on table 18-21
NIT COST IN TECHNICAL ASPECT

of equipment the rest as store supplies exp

 UR CHAIN
PROJECTED STATEMENT OWNERS EQUITY
For the year ended December 31 2024-2028

Preoperation 2025 2026 2027 2028 2029

D Paez Eqity Beg 500,000 461,051 841,493 1,121,159 1,692,540 2,584,053

Add: Net Income (38,949) 447,579 329,018 672,213 1,048,839 1,516,215
Total 461,051 908,630 1,170,512 1,793,372 2,741,379 4,100,268
Less: Drawings (67,137) (49,353) (100,832) (157,326) (227,432)
D Paez Equity End 461,051 841,493 1,121,159 1,692,540 2,584,053 3,872,836
SALES SCHEDULE
Key Chain 2025 2026 2027 2028 2029
Sales Qty based on Market Share
Simple 22,018 22,995 23,972 24,949 25,926 ### ###
Trendy 26,763 27,950 29,138 30,325 31,512 ###
Customized 24,325 25,405 26,484 27,563 28,642 ###
73,106 76,350 79,594 82,837 86,080 ###
Key Chain ###
Selling Price
Simple 25.00 25.00 28.00 31.00 35.00
Trendy 75.00 75.00 83.00 92.00 102.00
Customized 85.00 85.00 94.00 104.00 115.00

Key Chain
SALES IN PESO
Simple 550,450 574,875 671,216 773,419 907,410
Trendy 2,007,225 2,096,250 2,418,454 2,789,900 3,214,224
Customized 2,067,625 2,159,425 2,489,496 2,866,552 3,293,830
TOTAL SALES IN PESO 4,625,300 4,830,550 5,579,166 6,429,871 7,415,464

COST SCHEDULE
Key Chain 2025 2026 2027 2028 2029
Sales Qty
Simple 22,018 22,995 23,972 24,949 25,926
Trendy 26,763 27,950 29,138 30,325 31,512
Customized 24,325 25,405 26,484 27,563 28,642
73,106 76,350 79,594 82,837 86,080
Key Chain
Unit Cost
Simple 36.99 38.84 40.78 42.82 44.96
Trendy 32.10 33.71 35.39 37.16 39.02
Customized 32.10 33.71 35.39 37.16 39.02

Key Chain
Total Cost
Simple 814,446 893,114 977,614 1,068,330 1,165,674
Trendy 859,092 942,055 1,031,201 1,126,870 1,229,527
Customized 780,833 856,276 937,275 1,024,235 1,117,546
Total Cost of Sales 2,454,371 2,691,445 2,946,090 3,219,434 3,512,748

Fiber Bag 2024 2025 2026 2027 2028

MATERIALS AND OVERHEAD
Simple 21.99 23.09 24.24 25.46 26.73
Trendy 17.10 17.96 18.85 19.80 20.79
Customized 17.10 17.96 18.85 19.80 20.79

DIRECT LABOR
Simple 10.00 10.50 11.03 11.58 12.16
Trendy 10.00 10.50 11.03 11.58 12.16
Customized 10.00 10.50 11.03 11.58 12.16

OVERHEAD
Simple 5.00 5.25 5.51 5.79 6.08
Trendy 5.00 5.25 5.51 5.79 6.08
Customized 5.00 5.25 5.51 5.79 6.08

TOTAL COST PER UNIT

Simple 36.99 38.84 40.78 42.82 44.96
Trendy 32.10 33.71 35.39 37.16 39.02
Customized 32.10 33.71 35.39 37.16 39.02
 2304 57% 718,848
1152 29% 359,424
576 14% 179,712
4032 100% 1,257,984

249,686
260,779
271,872
282,965
294,058
ADVERTISING AND PROMOTIONAL EXPENSE
Per Month 2025 2026 2027 2028 2029

Flyers 2,000 24,000 25,200 26,460 27,783 29,172

FB & IG Post 20,000 240,000 252,000 264,600 277,830 291,722

Business cards 1,500 18,000 18,900 19,845 20,837 21,879

TOTAL 282,000 296,100 310,905 326,450 342,773

RENT EXPENSE 2024 2025 2026 2027 2028

Monthly Rent 30,000 360,000 360,000 360,000 360,000 360,000

FACILITY AND UTILITY EXPENSES

Per Month 2024 2025 2026 2027 2028

Water 2,000 24,000 25,200 26,460 27,783 29,172

Electricity 20,000 240,000 252,000 264,600 277,830 291,722

Internet & Telecommu 5,000 60,000 63,000 66,150 69,458 72,930

TOTAL 27,000 324,000 340,200 357,210 375,071 393,824

PRE OPERATING EXPENSE Pre operating

Barangay Business Permit 500 500 500 500 500

###

Department of Trade and Industry (DTIRegistration 2,000 - - - -###

Business Permit from Business Permit Licensing Office (BPLO) 5,000 46,253 48,306 55,792 64,299
###

Sanitary and Fire 949 949 949 949 949

###

Certificate of Registration and TIN Number at BIR 500 500 500 500 500
###

TOTAL 8,949 48,202 50,255 57,741 66,248

UNIFORM 2024 2025 2026 2027 2028

Apron 2,500 2,625 2,756 2,894 3,039

White polo shirt 10,000 10,500 11,025 11,576 12,155

12,500 13,125 13,781 14,470 15,194

OFFICE SUPPLIES 2024 2025 2026 2027 2028

Ballpen 100 105 110 116 122

Standard Calculator 200 210 221 232 243

Carbonless Official Receipt 360 378 397 417 438

660 693 728 764 802

CLEANING SUPPLIES 2024 2025 2026 2027 2028

Broom 200 200 210 221 232 243

Trashbag 300 300 315 331 347 365

Trash bin 110 110 116 121 127 134

Dustpan 160 160 168 176 185 194

Emergency safety kit 500 500 525 551 579 608

Mop 500 500 525 551 579 608

Rubber Gloves 250 250 263 276 289 304

Multipurpose Tissue 200 200 210 221 232 243

Liquid Hand Soap 100 100 105 110 116 122

Basin 160 160 168 176 185 194

Pale 150 150 158 165 174 182

Doormat 140 140 147 154 162 170

Microfiber cleaning cloth 200 200 210 221 232 243

Rags 10 10 11 11 12 12

Air freshener 240 240 252 265 278 292

Alcohol 140 140 147 154 162 170

Feather duster 80 80 84 88 93 97

Apron 100 100 105 110 116 122

Plunger 200 200 210 221 232 243

3740 3,740 3,927 4,123 4,330 4,546

PART OF DIRECT LABOR COST
SALARY EXPENSE 2024 2025 2026 2027 2028
Monthly Salary(AVE)
Key Chain Designer 12,350 148,200 155,610 163,391 171,560 180,138
Key Chain Crafter (2) 24,700 296,400 311,220 326,781 343,120 360,276
Total 37,050 444,600 466,830 490,172 514,680 540,414

13TH MONTH PAY 2024 2025 2026 2027 2028

Monthly Salary
Key Chain Designer 12,350 12,350 12,968 13,616 14,297 15,012
Key Chain Crafter (2) 24,700 24,700 25,935 27,232 28,593 30,023
Total 37,050 37,050 38,903 40,848 42,890 45,035

SSS 2024 2025 2026 2027 2028

Key Chain Designer 14,079 14,783 15,522 16,298 17,113
Key Chain Crafter (2) 28,158 29,566 31,044 32,596 34,226
Total 42,237 44,349 46,566 48,895 51,339

Philhealth 2024 2025 2026 2027 2028

Key Chain Designer 3,705 3,890 4,085 4,289 4,503
Key Chain Crafter (2) 7,410 7,781 8,170 8,578 9,007
Total 11,115 11,671 12,254 12,867 13,510

Pag-Ibig 2024 2025 2026 2027 2028

Key Chain Designer 200 2,400 2,400 2,400 2,400 2,400
Key Chain Crafter (2) 400 4,800 4,800 4,800 4,800 4,800
Total 7,200 7,200 7,200 7,200 7,200
 Unit
Materials Qty/Unit Supplier
Acrylic Disc 100 pcs. ELI Fashion Jewelry Cost
₱15
Molder 4 Mr.Fiberglass
Poly Klear DIY and 82
Poly Klear Premix with hardener 950 grams 345
Split Ring 1 pack (100 pcs) Resin
Prime Basics 210
Keychain Pouch 1 pack (10pcs) Prime Basics 15
Printer Ink 1 set (5 colors) E-mall 1,020
UV Lamp 1 Unique 162
Pliers 1 Unitop 70
Waterproof Glossy Sticker Paper 1 pack (20 pcs) Chu Hock Trading Corp. 63
Screw Eye 1 pack (50pcs) Cebu Bionic 50
Mask 20 packs Kaking 7
Rubber Gloves 1 box(100 pcs) Kaking 110
Plastic Cups 1 pack (50pcs) Unitop 55
Tassels 1 pack (100 pcs) Unitop 74
UvLetters
Alphabet Resin Color Dye Ink Epoxy
and Numbers 1 set (5 colors) Prime Basics 250
1 set (1,000 pcs) Mr. DIY 70
Resin Stickers TOTAL
Total Cost 2024 2025 2026 2027 2028
₱1,500 1,500.00 1,575.00 1,653.75 1,736.44 1,823.26
328 328.00 344.40 361.62 379.70 398.69
345 345.00 362.25 380.36 399.38 419.35
210 210.00 220.50 231.53 243.10 255.26
15 15.00 15.75 16.54 17.36 18.23
1,020 1,020.00 1,071.00 1,124.55 1,180.78 1,239.82
162 162.00 170.10 178.61 187.54 196.91
70 70.00 73.50 77.18 81.03 85.09
63 63.00 66.15 69.46 72.93 76.58
50 50.00 52.50 55.13 57.88 60.78
140 140.00 147.00 154.35 162.07 170.17
110 110.00 115.50 121.28 127.34 133.71
55 55.00 57.75 60.64 63.67 66.85
74 74.00 77.70 81.59 85.66 89.95
250 250.00 262.50 275.63 289.41 303.88
70 70.00 73.50 77.18 81.03 85.09
2,962 4,462.00 4,685.10 4,919.36 5,165.32 5,423.59
 UR CHAIN
SCHEDULE OF DEPRECIATION /LAPSING

Production Equipment Annual Accumulated Depreciation

DESCRIPTION Qty Unit Cost Total Cost Useful life Depreciation 2024 2025 2026 2027 2028
Airconditioner 1 14,498 14,498 5 2,900 2,900 5,799 8,699 11,598 13,048
Water Gallon 4 150 600 5 120 120 240 360 480 540
Water Dispenses 1 329 329 5 66 66 132 197 263 296
Fire Extinguisher 1 1,950 1,950 5 390 390 780 1,170 1,560 1,755
17,377 3,475 3,475 6,951 10,426 13,902 15,639
Acquisition Cost 17,377 17,377 17,377 17,377 17,377
Less: Accumulated Depreciation 3,475 6,951 10,426 13,902 15,639
Net Book Value 13,902 10,426 6,951 3,475 1,738
Furniture and Fixtures Annual Accumulated Depreciation
DESCRIPTION Qty Unit Cost Total Cost Useful life Depreciation 2024 2025 2026 2027 2028
Wooden Table 2 2,399 4,798 5 960 960 1,919 2,879 3,838 4,318
Wooden Chair 2 399 798 5 160 160 319 479 638 718
Small Drawer 1 299 299 5 60 60 120 179 239 269
Plastic Chair 1 120 120 5 24 24 48 72 96 108
Sofa 1 7,999 7,999 5 1,600 1,600 3,200 4,799 6,399 7,199
Rack 1 420 420 5 84 84 168 252 336 378
14,434 2,887 2,887 5,774 8,660 11,547 12,991
Acquisition Cost 14,434 14,434 14,434 14,434 14,434
Less: Accumulated Depreciation 2,887 5,774 8,660 11,547 12,991
Net Book Value 11,547 8,660 5,774 2,887 1,443
Machineries and Equipment Annual Accumulated Depreciation
DESCRIPTION Qty Unit Cost Total Cost Useful life Depreciation 2024 2025 2026 2027 2028
Cash Box 1 399 399 5 80 80 160 239 319 359
Laptop 1 63,995 63,995 5 12,799 12,799 25,598 38,397 51,196 57,596
Printer 1 8,999 8,999 5 1,800 1,800 3,600 5,399 7,199 8,099
UV Lamp 1 119 119 5 24 24 48 71 95 107
Printer 1 8,999 8,999 5 1,800 1,800 3,600 5,399 7,199 8,099
Stand Fan 1 1,785 1,785 5 357 357 714 1,071 1,428 1,607
84,296 16,859 16,859 33,718 50,578 67,437 75,866
Acquisition Cost 84,296 84,296 84,296 84,296 84,296
Less: Accumulated Depreciation 16,859 33,718 50,578 67,437 75,866
Net Book Value 67,437 50,578 33,718 16,859 8,430
Leasehold Improvement Annual Accumulated Depreciation
DESCRIPTION Qty Unit Cost Total Cost Useful life Depreciation 2024 2025 2026 2027 2028
Materials 279,595 10 27,959 27,959 55,919 83,878 111,838 139,797
Labor 10,880 5 2,176 2,176 4,352 6,528 8,704 9,792
290,475 30,135 30,135 60,271 90,406 120,542 149,589
Acquisition Cost 290,475 290,475 290,475 290,475 290,475
Less: Accumulated Depreciation 30,135 60,271 90,406 120,542 149,589
Net Book Value 260,339 230,204 200,068 169,933 140,885
 UR CHAIN
SCHEDULE OF LIABILITIES
SCHEDULE OF ACCOUNTS PAYABLE 2024 2025 2026 2027 2028
Accounts Payable beg. 433,701 511,735 563,236 615,829
Total Purchases 5,204,416 5,707,124 6,247,092 6,826,707 7,448,665
Total 5,204,416 6,140,826 6,758,828 7,389,942 8,064,494
Less: Payment to suppliers 4,770,715 5,629,090 6,195,592 6,774,114 7,392,452
Accounts Payable end 433,701 511,735 563,236 615,829 672,041

SCHEDULE OF PHILHEALTH PAYABLE 2024 2025 2026 2027 2028

Philhealth Payable beg. 1,595 1,674 1,758 1,846
Total Philhealth Contribution 19,135 20,092 21,097 22,152 9,073
Total 19,135 21,687 22,771 23,910 10,919
Less: Philhealth Remittances 17,541 20,012 21,013 22,064 10,163
Philhealth Payable End 1,595 1,674 1,758 1,846 756

SCHEDULE OF SSS PAYABLE 2024 2025 2026 2027 2028

SSS Payable beg. 5,669 5,952 6,250 6,562
Total SSS Contribution 68,024 71,425 74,996 78,746 82,683
Total 68,024 77,094 80,948 84,996 89,246
Less: SSS Remittances 62,355 71,142 74,699 78,434 82,355
SSS Payable End 5,669 5,952 6,250 6,562 6,890
- - - - -
SCHEDULE OF Pag Ibig PAYABLE 2024 2025 2026 2027 2028
Pag Ibig Payable beg. 800 800 800 800
Total Pag Ibig Contribution 9,600 9,600 9,600 9,600 9,600
Total 9,600 10,400 10,400 10,400 10,400
Less: Pag Ibig Remittances 8,800 9,600 9,600 9,600 9,600
Pag Ibig Payable End 800 800 800 800 800

SCHEDULE OF TAX PAYABLE 2024 2025 2026 2027 2028

Tax Payable beg. 10,005 3,486 24,045 54,903
Total Provision for taxes 40,020 13,944 96,178 219,613 375,405
Total 40,020 23,949 99,664 243,658 430,308
Less: Remittances with BIR 30,015 20,463 75,620 188,754 336,457
Tax Payable end 10,005 3,486 24,045 54,903 93,851
 UR CHAIN
PROFITABILITY RATIOS
2024 2025 2026 2027 2028
Rate of Return on Sales =
Net Income / Net Sales 447,579 329,018 672,213 1,048,839 1,516,215
4,625,300 4,830,550 5,579,166 6,429,871 7,415,464
9.68% 6.81% 12.05% 16.31% 20.45%
Cost Ratio = Cost Of Sales/
Net Sales 2,454,371 2,691,445 2,946,090 3,219,434 3,512,748
4,625,300 4,830,550 5,579,166 6,429,871 7,415,464
53.06% 55.72% 52.81% 50.07% 47.37%
Gross Profit Ratio = Gross
Profit/ Net Sales 2,170,929 2,139,105 2,633,076 3,210,437 3,902,716
4,625,300 4,830,550 5,579,166 6,429,871 7,415,464
46.94% 44.28% 47.19% 49.93% 52.63%
Operating Ratio = Operating
Expenses/ Net Sales 1,683,330 1,796,143 1,864,685 1,941,984 2,011,097
4,625,300 4,830,550 5,579,166 6,429,871 7,415,464
36.39% 37.18% 33.42% 30.20% 27.12%
Rate of Return on Equity =
Net Inc/ Ave. Equity 447,579 329,018 672,213 1,048,839 1,516,215
841,493 981,326 1,406,849 2,138,297 3,228,445
53% 34% 48% 49% 47%
Return on Investment = Net
Income/Ave total Assets 447,579 329,018 672,213 1,048,839 1,516,215
1,293,263 1,469,035 1,966,717 2,776,311 3,955,584
34.6% 22.4% 34.2% 37.8% 38.3%
 UR CHAIN
ACTIVITY RATIOS
2024 2025 2026 2027 2028

Asset Turnover= Net Sales/ Ave. Total Assets 4,625,300.00 4,830,550.00 5,579,166.00 6,429,871.00 7,415,464.00
1,293,262.97 1,469,034.91 1,966,717.44 2,776,310.73 3,955,584.01

4 3 3 2 2

Fixed Assets Turnover=Net Sales/Ave. Fixed Assets 4,625,300.00 4,830,550.00 5,579,166.00 6,429,871.00 7,415,464.00
353,224.83 326,546.40 273,189.53 219,832.66 172,825.14

13 15 20 29 43
 UR CHAIN
LIQUIDITY RATIOS
2024 2025 2026 2027 2028
Current Asset Ratio = Current
Assets/ Current Liabilities 940,038 1,344,939 2,042,117 3,070,839 4,494,679
451,770 523,648 596,088 679,940 774,339

2 3 3 5 6
Quick Assets Ratio = Quick
Assets/ Current Liabilities 787,320 1,180,367 1,864,812 2,879,868 4,289,041
451,770 523,648 596,088 679,940 774,339

Current Assets to Total 2 2 3 4 6

Assets Ratio = C. Assets/
Total Assets 940,038 1,344,939 2,042,117 3,070,839 4,494,679
1,293,263 1,644,807 2,288,628 3,263,993 4,647,175

72.69% 81.77% 89.23% 94.08% 96.72%

Net Working Capital = Current
Asset-Current Liabilities 940,038 1,344,939 2,042,117 3,070,839 4,494,679
Less: 451,770 523,648 596,088 679,940 774,339
488,269 821,291 1,446,029 2,390,899 3,720,340
 UR CHAIN
STABILITY/LEVERAGE RATIOS
Total Liabilities to Total
Assets Ratio = Total Liab./ 2024 2025 2026 2027 2028
Total Assets 451,770 523,648 596,088 679,940 774,339
1,293,263 1,644,807 2,288,628 3,263,993 4,647,175
Total Shareholder Equity to
Total Assets Ratio = P.E/ 34.93% 31.84% 26.05% 20.83% 16.66%
Total Assets 841,493 1,121,159 1,692,540 2,584,053 3,872,836
1,293,263 1,644,807 2,288,628 3,263,993 4,647,175

65.07% 68.16% 73.95% 79.17% 83.34%

Fixed Assets to Total Assets
= Fixed Assets/ Total Assets 353,225 299,868 246,511 193,154 152,496
1,293,263 1,644,807 2,288,628 3,263,993 4,647,175

Debt to Equity Ratio = Total 27.31% 18.23% 10.77% 5.92% 3.28%

Liabilities/ Equity 451,770 523,648 596,088 679,940 774,339
841,493 1,121,159 1,692,540 2,584,053 3,872,836

Equity to Debt Ratio = 53.69% 46.71% 35.22% 26.31% 19.99%

Equity/ Total Liabilities 841,493 1,121,159 1,692,540 2,584,053 3,872,836
451,770 523,648 596,088 679,940 774,339

1.86 2.14 2.84 3.80 5.00

 UR CHAIN
RATIOS AND ANALYSIS

2024 2025 2026 2027 2028

Net Income 447,579 329,018 672,213 1,048,839 1,516,215
Add: Depreciation 60,504 53,357 53,357 53,357 40,658
Amortization - - - - -
Total Annual Cash Flow 508,083 382,375 725,570 1,102,196 1,556,873
Capital Investment 500,000
Annual Cash return 508,083 890,458 1,616,028 2,718,224 4,275,097
Year payback 1 yr & 5 month 1 5 mo 2 mos