PRISTINETHRONE INCORPORATED

Project Cost
NOTES
Capital Investment (Cash Investments):
Amador, Capital ₱ 200,000.00
Fuentes, Capital 200,000.00
Robiso, Capital 200,000.00
Rosco, Capital 200,000.00
Unid, Capital 200,000.00
Total Investment ₱ 1,000,000.00

Permits and Licenses 10 ₱ 15,135.00

Production Equipment 15 403,330.00
Store Equipment 16 44,587.00
Office Equipment 17 31,550.00
Furniture and Fixtures 18 91,331.00
Renovation Cost 19 34,018.59
Purchase of Supplies 5 6,061.20
Purchase of Inventories (1 Month) 2 40,455.41
2 Months Rent Deposit 20 50,000.00
₱ 716,468.20
Net Cash on Hand ₱ 283,531.80
 Note 1: Sales
2025 2026 2027

FreshNest Lemon Scent 15,600 17,160 18,876

Multiply: Selling price per order 125.00 133.75 143.11
Subtotal 1,950,000.00 2,295,150.00 2,701,391.55

FreshNest Lavender Scent 15,600 17,160 18,876

Multiply: Selling price per order 125.00 133.75 143.11
Subtotal 1,950,000.00 2,295,150.00 2,701,391.55

Total Sales 3,900,000.00 4,590,300.00 5,402,783.10

*Assuming there is an increase of 10% in units sold per year and a 7% increase in selling price annually.
 2028 2029

20,764 22,840
153.13 163.85
3,179,537.85 3,742,316.05

20,764 22,840
153.13 163.85
3,179,537.85 3,742,316.05

6,359,075.71 7,484,632.11

ng price annually.
 Note 2: Cost of Good Sold

2024 2025 2026

Raw Materials Inventory, Beginning - 9,271.03 10,606.06

Add: Direct Material Purchases (Schedule 1) 445,009.50 509,090.87 582,399.95
Total Raw Materials Available for Use 445,009.50 518,361.90 593,006.01
Less: Raw Materials Inventory, Ending 9,271.03 10,606.06 12,133.33
Direct Materials Used 435,738.47 507,755.84 580,872.68
Add: Direct Labor (Schedule 2) 490,362.00 516,928.67 546,084.67
Add: Overhead Cost (Schedule 3) 385,320.00 440,806.08 504,282.16
Total Cost of Good Sold 1,311,420.47 1,465,490.59 1,631,239.50

*Raw Materials Inventory, Ending (1 week worth of inventory for the next following year)
*Direct Materials Purchase in units will increase by 10% based on sales and purchase price will increase 4% based on average i

Inflation Rate for 2019-2023

Year Inflation Rate

2019 2.39
2020 2.39
2021 3.93
2022 5.8
2023 6.2
Average Inflation Rate 4.14
 2027 2028

12,133.33 13,880.53
666,265.55 762,207.78
678,398.88 776,088.32
13,880.53 15,879.33
664,518.35 760,208.99
577,912.59 610,219.77
576,898.79 659,972.21
1,819,329.73 2,030,400.97

ease 4% based on average inflation.

 SCHEDULE 1 - DIRECT MATERIAL PURCHASES

2025 2026
Baking Soda 102,997.44 117,829.07
Citric Acid 142,771.20 163,330.25
Sodium Lauryl Sulfoacetate (SLSA) 196,560.00 224,864.64
Cocoamidopropyl Betaine 16,380.00 18,738.72
Sodium Carbonate 31,200.00 35,692.80
Essential Oil (Lemon) 4,251.00 4,863.14
Essential Oil (Lavender) 4,251.00 4,863.14
VATABLE PURCHASES 498,410.64 570,181.77
LESS: 12% INPUT TAX 53,401.14 61,090.90
DIRECT MATERIAL PURCHASES 445,009.50 509,090.87
AL PURCHASES

2027 2028 2029

134,796.46 154,207.15 176,412.98
186,849.81 213,756.18 244,537.07
257,245.15 294,288.45 336,665.99
21,437.10 24,524.04 28,055.50
40,832.56 46,712.45 53,439.05
5,563.44 6,364.57 7,281.07
5,563.44 6,364.57 7,281.07
652,287.95 746,217.41 853,672.72
69,887.99 79,951.87 91,464.93
582,399.95 666,265.55 762,207.78
500
 SCHEDULE 2 - DIRECT LABOR

2025 2026

WAGES EXPENSE 402,480.00 425,421.36

13TH MONTH PAY 33,540.00 35,451.78
SSS PREMIUM EXPENSE - ER SHARE 39,480.00 40,620.00
PAG-IBIG PREMIUM EXPENSE - ER SHARE 4,800.00 4,800.00
PHILHEALTH PREMIUM EXPENSE - ER SHARE 10,062.00 10,635.53
TOTAL DIRECT LABOR 490,362.00 516,928.67

2025
Working SSS Contribution
Days Per Monthly Pay
Month Employer
Production Worker 1 26 days 16,770.00 ₱ 1,645.00
Production Worker 2 26 days 16,770.00 1,645.00
Total ₱ 33,540.00 ₱ 3,290.00
Annual ₱ 402,480.00 ₱ 39,480.00
13th Month Pay ₱ 33,540.00

2026
Working SSS Contribution
Days Per Monthly Pay
Month Employer
Production Worker 1 26 days 17,725.89 ₱ 1,692.50
Production Worker 2 26 days 17,725.89 1,692.50
Total ₱ 35,451.78 ₱ 3,385.00
Annual ₱ 425,421.36 ₱ 40,620.00
13th Month Pay ₱ 35,451.78

2027
Working SSS Contribution
Days Per Monthly Pay
Month Employer
Production Worker 1 26 days 18,736.27 ₱ 1,787.50
Production Worker 2 26 days 18,736.27 1,787.50
Total ₱ 37,472.53 ₱ 3,575.00
Annual ₱ 449,670.38 ₱ 42,900.00
13th Month Pay ₱ 37,472.53

2028
Working SSS Contribution
Days Per Monthly Pay
Month Employer
Production Worker 1 26 days 19,804.23 ₱ 1,930.00
Production Worker 2 26 days 19,804.23 1,930.00
Total ₱ 39,608.47 ₱ 3,860.00
Annual ₱ 475,301.59 ₱ 46,320.00
13th Month Pay ₱ 39,608.47

2029
Working SSS Contribution
Days Per Monthly Pay
Month Employer
Production Worker 1 26 days 20,933.07 ₱ 2,025.00
Production Worker 2 26 days 20,933.07 2,025.00
Total ₱ 41,866.15 ₱ 4,050.00
Annual ₱ 502,393.78 ₱ 48,600.00
13th Month Pay ₱ 41,866.15

NOTE:
According to the latest data from the Philippines Statistics Authority, the median salary in 2022 was 18,423 PHP (354 USD)
Projecting forward with an estimated annual growth rate of 5.7%, the median monthly salary is expected to reach approxi
LABOR

2027 2028 2029

449,670.38 475,301.59 502,393.78

37,472.53 39,608.47 41,866.15
42,900.00 46,320.00 48,600.00
4,800.00 4,800.00 4,800.00
11,241.76 11,882.54 12,559.84
546,084.67 577,912.59 610,219.77

2025
SSS Contribution PhilHealth Contribution Pag-ibig Contribution Withhold
Taxable Income
Employee Employer Employee Employer Employee ing Tax
₱ 765.00 ₱ 419.25 ₱ 419.25 ₱ 200.00 ₱ 200.00 15,385.75 -
765.00 419.25 419.25 200.00 200.00 15,385.75 -
₱ 1,530.00 ₱ 838.50 ₱ 838.50 ₱ 400.00 ₱ 400.00 ₱ 30,771.50 ₱ -
₱ 18,360.00 ₱ 10,062.00 ₱ 10,062.00 ₱ 4,800.00 ₱ 4,800.00 ₱ 369,258.00 ₱ -

2026
SSS Contribution PhilHealth Contribution Pag-ibig Contribution Withhold
Taxable Income
Employee Employer Employee Employer Employee ing Tax
₱ 787.50 ₱ 443.15 ₱ 443.15 ₱ 200.00 ₱ 200.00 16,295.24 -
787.50 443.15 443.15 200.00 200.00 16,295.24 -
₱ 1,575.00 ₱ 886.29 ₱ 886.29 ₱ 400.00 ₱ 400.00 ₱ 32,590.49 ₱ -
₱ 18,900.00 ₱ 10,635.53 ₱ 10,635.53 ₱ 4,800.00 ₱ 4,800.00 ₱ 391,085.83 ₱ -

2027
SSS Contribution PhilHealth Contribution Pag-ibig Contribution Withhold
Taxable Income
Employee Employer Employee Employer Employee ing Tax
₱ 832.50 ₱ 468.41 ₱ 468.41 ₱ 200.00 ₱ 200.00 17,235.36 -
832.50 468.41 468.41 200.00 200.00 17,235.36 -
₱ 1,665.00 ₱ 936.81 ₱ 936.81 ₱ 400.00 ₱ 400.00 ₱ 34,470.72 ₱ -
₱ 19,980.00 ₱ 11,241.76 ₱ 11,241.76 ₱ 4,800.00 ₱ 4,800.00 ₱ 413,648.62 ₱ -

2028
SSS Contribution PhilHealth Contribution Pag-ibig Contribution Withhold
Taxable Income
Employee Employer Employee Employer Employee ing Tax
₱ 900.00 ₱ 495.11 ₱ 495.11 ₱ 200.00 ₱ 200.00 18,209.13 -
900.00 495.11 495.11 200.00 200.00 18,209.13 -
₱ 1,800.00 ₱ 990.21 ₱ 990.21 ₱ 400.00 ₱ 400.00 ₱ 36,418.25 ₱ -
 ₱ 21,600.00 ₱ 11,882.54 ₱ 11,882.54 ₱ 4,800.00 ₱ 4,800.00 ₱ 437,019.05 ₱ -

2029
SSS Contribution PhilHealth Contribution Pag-ibig Contribution Withhold
Taxable Income
Employee Employer Employee Employer Employee ing Tax
₱ 945.00 ₱ 523.33 ₱ 523.33 ₱ 200.00 ₱ 200.00 19,264.75 -
945.00 523.33 523.33 200.00 200.00 19,264.75 -
₱ 1,890.00 ₱ 1,046.65 ₱ 1,046.65 ₱ 400.00 ₱ 400.00 ₱ 38,529.49 ₱ -
₱ 22,680.00 ₱ 12,559.84 ₱ 12,559.84 ₱ 4,800.00 ₱ 4,800.00 ₱ 462,353.94 ₱ -

022 was 18,423 PHP (354 USD) per month.

ry is expected to reach approximately 20,583 PHP (396 USD) in 2024.
 Net Pay
15,385.75
15,385.75
₱ 30,771.50
₱ 369,258.00

Net Pay
16,295.24
16,295.24
₱ 32,590.49
₱ 391,085.83

Net Pay
17,235.36
17,235.36
₱ 34,470.72
₱ 413,648.62

Net Pay
18,209.13
18,209.13
₱ 36,418.25
₱ 437,019.05

Net Pay
19,264.75
19,264.75
₱ 38,529.49
₱ 462,353.94
 SCHEDULE 3 - OVERHEAD COST

2025 2026 2027 2028

Plastic Jar 312,000.00 356,928.00 408,325.63 467,124.52
Label Sticker 62,400.00 71,385.60 81,665.13 93,424.90
Paper Bag 10,920.00 12,492.48 14,291.40 16,349.36
TOTAL OVERHEAD COST 385,320.00 440,806.08 504,282.16 576,898.79
 2029
534,390.45
106,878.09
18,703.67
659,972.21
 Note 3: Salaries and Wages E

2025
Working Days SSS Contribution
Monthly Pay
Per Month Employer Employee
General Manager 26 days ₱ 26,000.00 ₱ 2,405.00 ₱ 1,125.00
Production Manager 26 days 22,100.00 2,120.00 990.00
Accounting staff 26 days 20,800.00 2,025.00 945.00
Cashier 26 days 16,770.00 1,645.00 765.00
Sales Representative 26 days 16,770.00 1,645.00 765.00
Total ₱ 102,440.00 ₱ 9,840.00 ₱ 4,590.00
Annual ₱ 1,229,280.00 ₱ 118,080.00 ₱ 55,080.00
13th Month Pay ₱ 102,440.00

2026
Working Days SSS Contribution
Monthly Pay
Per Month Employer Employee
General Manager 26 days ₱ 27,482.00 ₱ 2,405.00 ₱ 1,125.00
Production Manager 26 days 23,359.70 2,262.50 1,057.50
Accounting staff 26 days 21,985.60 2,120.00 990.00
Cashier 26 days 17,725.89 1,692.50 787.50
Sales Representative 26 days 17,725.89 1,692.50 787.50
Total ₱ 108,279.08 ₱ 10,172.50 ₱ 4,747.50
Annual ₱ 1,299,348.96 ₱ 122,070.00 ₱ 56,970.00
13th Month Pay ₱ 108,279.08

2027
Working Days SSS Contribution
Monthly Pay
Per Month Employer Employee
General Manager 26 days ₱ 29,048.47 ₱ 2,405.00 ₱ 1,125.00
Production Manager 26 days 24,691.20 2,357.50 1,102.50
Accounting staff 26 days 23,238.78 2,215.00 1,035.00
Cashier 26 days 18,736.27 1,787.50 832.50
Sales Representative 26 days 18,736.27 1,787.50 832.50
Total ₱ 114,450.99 ₱ 10,552.50 ₱ 4,927.50
Annual ₱ 1,373,411.85 ₱ 126,630.00 ₱ 59,130.00
13th Month Pay ₱ 114,450.99

2028
Working Days SSS Contribution
Monthly Pay
Per Month Employer Employee
General Manager 26 days ₱ 30,704.24 ₱ 2,405.00 ₱ 1,125.00
Production Manager 26 days 26,098.60 2,405.00 1,125.00
Accounting staff 26 days 24,563.39 2,357.50 1,102.50
Cashier 26 days 19,804.23 1,930.00 900.00
Sales Representative 26 days 19,804.23 1,930.00 900.00
Total ₱ 120,974.69 ₱ 11,027.50 ₱ 5,152.50
Annual ₱ 1,451,696.33 ₱ 132,330.00 ₱ 61,830.00
13th Month Pay ₱ 120,974.69

2029
Working Days SSS Contribution
Monthly Pay
Per Month Employer Employee
General Manager 26 days ₱ 32,454.38 ₱ 2,405.00 ₱ 1,125.00
Production Manager 26 days 27,586.22 2,405.00 1,125.00
Accounting staff 26 days 25,963.50 2,405.00 1,125.00
Cashier 26 days 20,933.07 2,025.00 945.00
Sales Representative 26 days 20,933.07 2,025.00 945.00
Total ₱ 127,870.25 ₱ 11,265.00 ₱ 5,265.00
Annual ₱ 1,534,443.02 ₱ 135,180.00 ₱ 63,180.00
13th Month Pay ₱ 127,870.25
3: Salaries and Wages Expense

2025
PhilHealth Contribution Pag-ibig Contribution Withholding
Taxable Income
Employer Employee Employer Employee Tax
₱ 650.00 ₱ 650.00 ₱ 200.00 ₱ 200.00 ₱ 24,025.00 ₱ 638.40
552.50 552.50 200.00 200.00 20,357.50 -
520.00 520.00 200.00 200.00 19,135.00 -
419.25 419.25 200.00 200.00 15,385.75 -
419.25 419.25 200.00 200.00 15,385.75 -
₱ 2,561.00 ₱ 2,561.00 ₱ 1,000.00 ₱ 1,000.00 ₱ 94,289.00 ₱ 638.40
₱ 30,732.00 ₱ 30,732.00 ₱ 12,000.00 ₱ 12,000.00 ₱ 1,131,468.00 ₱ 7,660.80

2026
PhilHealth Contribution Pag-ibig Contribution Withholding
Taxable Income
Employer Employee Employer Employee Tax
₱ 687.05 ₱ 687.05 ₱ 200.00 ₱ 200.00 ₱ 25,469.95 ₱ 927.39
583.99 583.99 200.00 200.00 21,518.21 137.04
549.64 549.64 200.00 200.00 20,245.96 -
443.15 443.15 200.00 200.00 16,295.24 -
443.15 443.15 200.00 200.00 16,295.24 -
₱ 2,706.98 ₱ 2,706.98 ₱ 1,000.00 ₱ 1,000.00 ₱ 99,824.60 ₱ 1,064.43
₱ 32,483.72 ₱ 32,483.72 ₱ 12,000.00 ₱ 12,000.00 ₱ 1,197,895.24 ₱ 12,773.18

2027
PhilHealth Contribution Pag-ibig Contribution Withholding
Taxable Income
Employer Employee Employer Employee Tax
₱ 726.21 ₱ 726.21 ₱ 200.00 ₱ 200.00 ₱ 26,997.26 ₱ 1,232.85
617.28 617.28 200.00 200.00 22,771.42 387.68
580.97 580.97 200.00 200.00 21,422.81 117.96
468.41 468.41 200.00 200.00 17,235.36 -
468.41 468.41 200.00 200.00 17,235.36 -
₱ 2,861.27 ₱ 2,861.27 ₱ 1,000.00 ₱ 1,000.00 ₱ 105,662.21 ₱ 1,738.50
₱ 34,335.30 ₱ 34,335.30 ₱ 12,000.00 ₱ 12,000.00 ₱ 1,267,946.55 ₱ 20,861.99

2028
PhilHealth Contribution Pag-ibig Contribution Withholding
Taxable Income
Employer Employee Employer Employee Tax
₱ 767.61 ₱ 767.61 ₱ 200.00 ₱ 200.00 ₱ 28,611.63 ₱ 1,555.73
652.47 652.47 200.00 200.00 24,121.14 657.63
614.08 614.08 200.00 200.00 22,646.80 362.76
495.11 495.11 200.00 200.00 18,209.13 -
495.11 495.11 200.00 200.00 18,209.13 -
₱ 3,024.37 ₱ 3,024.37 ₱ 1,000.00 ₱ 1,000.00 ₱ 111,797.83 ₱ 2,576.11
₱ 36,292.41 ₱ 36,292.41 ₱ 12,000.00 ₱ 12,000.00 ₱ 1,341,573.92 ₱ 30,913.37

2029
PhilHealth Contribution Pag-ibig Contribution Withholding
Taxable Income
Employer Employee Employer Employee Tax
₱ 811.36 ₱ 811.36 ₱ 200.00 ₱ 200.00 ₱ 30,318.02 ₱ 1,897.00
689.66 689.66 200.00 200.00 25,571.57 947.71
649.09 649.09 200.00 200.00 23,989.42 631.28
523.33 523.33 200.00 200.00 19,264.75 -
523.33 523.33 200.00 200.00 19,264.75 -
₱ 3,196.76 ₱ 3,196.76 ₱ 1,000.00 ₱ 1,000.00 ₱ 118,408.50 ₱ 3,476.00
₱ 38,361.08 ₱ 38,361.08 ₱ 12,000.00 ₱ 12,000.00 ₱ 1,420,901.94 ₱ 41,712.00
 Net Pay
₱ 23,386.60
20,357.50
19,135.00
15,385.75
15,385.75
₱ 93,650.60
₱ 1,123,807.20

Net Pay
₱ 24,542.56
21,381.17
20,245.96
16,295.24
16,295.24
₱ 98,760.17
₱ 1,185,122.06

Net Pay
₱ 25,764.41
22,383.74
21,304.85
17,235.36
17,235.36
₱ 103,923.71
₱ 1,247,084.57

Net Pay
₱ 27,055.90
23,463.51
22,284.04
18,209.13
18,209.13
₱ 109,221.71
₱ 1,310,660.54

Net Pay
₱ 28,421.02
24,623.85
23,358.13
19,264.75
19,264.75
₱ 114,932.50
₱ 1,379,189.94
 Note 4: Professional Fee

No. of Visit/ Monthly/Per

Fees Annual 2025
Personnel Visit Pay/Fee
Audit Fees N/A 15,000.00 15,000.00 15,000.00
Total ₱ 15,000.00 ₱ 15,000.00
onal Fee

2026 2027 2028 2029

15,000.00 15,000.00 15,000.00 15,000.00

₱ 15,000.00 ₱ 15,000.00 ₱ 15,000.00 ₱ 15,000.00
 Note 5: Supplies Expense

Quantity Unit Unit cost Total Cost

Bond paper rim 12 ream 210 ₱ 2,520.00
Thermal paper / POS Receipt paper 24 rolls 130 3,120.00
Ballpen bundle (80 pcs) 12 box 130 1,560.00
Staple Wires 12 box 48 576.00
Ink set 3 set 590 1,770.00
Record Book 12 pcs 50 600.00
Rubber Gloves 24 pcs 38 912.00
Apron 24 pcs 29 696.00
Hair Net Bundle 12 box 150 1,800.00
KN95 Mask Bundle 12 box 93 1,116.00
Trash Bag 312 pcs 5 1,560.00
Battery 4 pcs. 12 pcs 99 1,188.00
Alcohol 12 pcs 85.5 1,026.00
Packaging Tape 12 pcs 28 336.00
Disinfectant spray 12 pcs 78 936.00
Bar soap 72 pcs 28 2,016.00
Marker Pen 12 pcs 15 180.00
Scotch Tape 24 pcs 18 432.00
Mop Heads 36 pcs 22 792.00
Tissue Paper 4 rolls 12 rolls 92.4 1,108.80
Wet Wipes 48 pcs 12 576.00
Dishwashing Liquid 24 bottles 35 840.00
Correction Tape 36 pcs 22 792.00
Glue 12 pcs 20 240.00
-
Total ₱ 24,244.80
5: Supplies Expense

2025 2026 2027 2028 2029

₱ 2,520.00 ₱ 2,620.80 ₱ 2,725.63 ₱ 2,834.66 ₱ 2,948.04
3,120.00 3,244.80 3,374.59 3,509.58 3,649.96
1,560.00 1,622.40 1,687.30 1,754.79 1,824.98
576.00 599.04 623.00 647.92 673.84
1,770.00 1,840.80 1,914.43 1,991.01 2,070.65
600.00 624.00 648.96 674.92 701.92
912.00 948.48 986.42 1,025.88 1,066.91
696.00 723.84 752.79 782.91 814.22
1,800.00 1,872.00 1,946.88 2,024.76 2,105.75
1,116.00 1,160.64 1,207.07 1,255.35 1,305.56
1,560.00 1,622.40 1,687.30 1,754.79 1,824.98
1,188.00 1,235.52 1,284.94 1,336.34 1,389.79
1,026.00 1,067.04 1,109.72 1,154.11 1,200.27
336.00 349.44 363.42 377.95 393.07
936.00 973.44 1,012.38 1,052.87 1,094.99
2,016.00 2,096.64 2,180.51 2,267.73 2,358.43
180.00 187.20 194.69 202.48 210.57
432.00 449.28 467.25 485.94 505.38
792.00 823.68 856.63 890.89 926.53
1,108.80 1,153.15 1,199.28 1,247.25 1,297.14
576.00 599.04 623.00 647.92 673.84
840.00 873.60 908.54 944.89 982.68
792.00 823.68 856.63 890.89 926.53
240.00 249.60 259.58 269.97 280.77
- - - - -
₱ 24,244.80 ₱ 25,214.59 ₱ 26,223.18 ₱ 27,272.10 ₱ 28,362.99
 Note 6: Tools Expense

Quantity Unit Unit cost Total Cost 2025

Measuring cup 1 pc ₱ 30.00 ₱ 30.00 ₱ 30.00
Huge Mixing Bowl 4 pcs 245 980.00 980.00
Tray 20 pcs 89 1,780.00 1,780.00
Stapler 2 pcs 99 198.00 198.00
Scissors 2 pcs 65 130.00 130.00
Calculator 3 pcs 375 1,125.00 1,125.00
Total ₱ 4,243.00 ₱ 4,243.00
s Expense

2026 2027 2028 2029

₱ 31.20 ₱ 32.45 ₱ 33.75 ₱ 35.10
1,019.20 1,059.97 1,102.37 1,146.46
1,851.20 1,925.25 2,002.26 2,082.35
205.92 214.16 222.72 231.63
135.20 140.61 146.23 152.08
1,170.00 1,216.80 1,265.47 1,316.09
₱ 4,412.72 ₱ 4,589.23 ₱ 4,772.80 ₱ 4,963.71
 Note 7: Advertising Expenses

2025 2026 2027 2028

Flyers ₱ 1,500.00 ₱ 1,560.00 ₱ 1,622.40 ₱ 1,687.30
Tarpaulin 300.00 312.00 324.48 337.46
Signage (LED) 1,500.00 1,560.00 1,622.40 1,687.30
Loyalty card 1,000.00 1,040.00 1,081.60 1,124.86
Item 5 - - - -
Item 6 - - - -
Item 7 - - - -
Total ₱ 4,300.00 ₱ 4,472.00 ₱ 4,650.88 ₱ 4,836.92
 2029
₱ 1,754.79
350.96
1,754.79
1,169.86
-
-
-
₱ 5,030.39
 Note 8: Utilities Expense

Monthly Electricity (Schedule 4)

Monthly Water (Schedule 5)
Monthly Internet
Total Monthly Utilities
Multiply: Number of Month in a Year
Total Annual Utilities

Schedule 4
Electricity Cost

Operations and Stockroom Electricity

Cube Making Machine
Electric Hand Mixer
Exhaust Fan
Electric Fan
(2) Recessed Fluorescent Bulb
Comfort Room
Exhaust Fan
14 watts LED Light Bulb
Lobby Electricity (Store and Bookkeeping Area)
Smart POS System
Air Conditioner – Split Type, Inverter
Laptop
Security Equipment (CCTV)
LED Automatic Emergency Light
14 watts LED Light Bulb
Recessed Fluorescent Bulb
Office Electricity
Laptop
Inkjet Printer
Electric Fan
Router
Exhaust Fan

TOTAL

Schedule 5
Water Bill
Basic Charge
Environmental Charge
Sewer Charge
MSC
Government Taxes
TOTAL
Note 8: Utilities Expense

2025 2026 2027 2028 2029

10,222.21 10,631.10 11,056.34 11,498.60 11,958.54

635.58 661.00 687.44 714.94 743.54
1,299.00 0.00 0.00 0.00 0.00
12,156.79 11,292.10 11,743.79 12,213.54 12,702.08
12 12 12 12 12
145,881.48 135,505.22 140,925.43 146,562.45 152,424.94

Cost per month

5,720.00
220.91
80.15
73.64
245.40

80.15
32.87

79.20
2,583.75
152.62
73.62
248.86
32.87
122.70

152.62
154.97
73.64
14.09
80.15

10,222.21
Cost per month
371.05
74.21
111.32
10.9
68.1
635.58
 Note 9: Rent Expense

2025 2026 2027

Monthly Rent 25,000.00 25,000.00 25,000.00

Multiply: Number of Months in a Year 12 12 12
Total Annual Rent 300,000.00 300,000.00 300,000.00
2028 2029

25,000.00 25,000.00
12 12
300,000.00 300,000.00
 Note 10: Permits and Licenses

2025 2026 2027

Securities and Exchange Commission
Registration Fee ₱ 2,530.00 ₱ - ₱ -
Transfer Book 500.00 - -
Notary Stamps 1,500.00 - -
Documentary Stamps 1,500.00 - -
Renewal Fee - - 5,050.00
BIR
Annual Registration fee 500.00 - -
Documentary Stamp Tax 30.00 30.00 30.00
City Government
Business Permit/ Mayor's Permit 4,400.00 4,400.00 4,400.00
Sanitary Permit and Inspection 110.00 110.00 110.00
Building Inspection Fee 400.00 400.00 400.00
Location Clearance 225.00 225.00 225.00
Garbage Permit 220.00 220.00 220.00
Mechanical Inspection Fee 200.00 200.00 200.00
Plumbing Fee 200.00 200.00 200.00
Electrical Inspection Fee 400.00 400.00 400.00
Plate/Sticker Fee 220.00 220.00 220.00
Barangay Clearance 1,000.00 1,000.00 1,000.00
Barangay Permit 500.00 500.00 500.00
City/Municipality Fee 500.00 500.00 500.00
Sign Permit Fees 200.00 200.00 200.00
Total ₱ 15,135.00 ₱ 8,605.00 ₱ 13,655.00
es

2028 2029

₱ - ₱ -
- -
- -
- -
- 5,050.00

- -
30.00 30.00

4,400.00 4,400.00
110.00 110.00
400.00 400.00
225.00 225.00
220.00 220.00
200.00 200.00
200.00 200.00
400.00 400.00
220.00 220.00
1,000.00 1,000.00
500.00 500.00
500.00 500.00
200.00 200.00
₱ 8,605.00 ₱ 13,655.00
 Note 11: Depreci

Production E
Quantity Unit
Cube maker machine 1 pc
Electric hand mixer 2 pc
Electric fan 1 pc
Exhaust fan 2 pc
TOTAL

Store Equi
Quantity Unit
Smart POS system 1 pc
Air conditioner 1 pcs
Laptop 1 pcs
Auto tracking CCTV 2 pcs
TOTAL

Office Equ
Quantity Unit
Laptop 1 pc
Inkjet Printer 1 pc
Electric Fan 1 pc
Exhaust fan 1 pc
TOTAL

Furniture and
Quantity Unit
Adjustable chair 1 pc
Stool chair 2 pcs
Sofa 1 pc
Counter table 1 pc
Office table 2 pcs
Office chair 4 pcs
Safety cash box with lock 1 pc
File cabinet 2 pcs
Wooden Shelves 6 pcs
Locker 1 pc
TOTAL

Leasehold Improvem
Quantity Unit
Recessed Fluorescent Bulb 3 pcs
14 Watts LED Bulb 3 pcs
Local Ply board 12 pcs
Paint 3 pcs
PVC Electrical Wire Moulding and Trunking 6 pcs
Sliding Window 3 pc
LED Automatic Emergency Light 1 pc
TOTAL
Note 11: Depreciation Expense

Production Equipment
Useful Annual
Unit Cost Total Cost 2025 2026
Life Depreciation
₱ 399,130.00 ₱ 399,130.00 5 ₱ 79,826.00 ₱ 79,826.00 ₱ 79,826.00
220.00 440.00 5 88.00 88.00 88.00
1,760.00 1,760.00 5 352.00 352.00 352.00
1,000.00 2,000.00 5 400.00 400.00 400.00
₱ 403,330.00 ₱ 80,666.00 ₱ 80,666.00 ₱ 80,666.00

Store Equipment
Useful Annual
Unit Cost Total Cost 2025 2026
Life Depreciation
₱ 5,499.00 ₱ 5,499.00 5 ₱ 1,099.80 ₱ 1,099.80 ₱ 1,099.80
15,895.00 15,895.00 5 3,179.00 3,179.00 3,179.00
19,995.00 19,995.00 5 3,999.00 3,999.00 3,999.00
1,599.00 3,198.00 5 639.60 639.60 639.60
₱ 44,587.00 ₱ 8,917.40 ₱ 8,917.40 ₱ 8,917.40

Office Equipment
Useful Annual
Unit Cost Total Cost 2025 2026
Life Depreciation
19,995.00 ₱ 19,995.00 5 ₱ 3,999.00 ₱ 3,999.00 ₱ 3,999.00
8,795.00 8,795.00 5 1,759.00 1,759.00 1,759.00
1,760.00 1,760.00 5 352.00 352.00 352.00
1,000.00 1,000.00 5 200.00 200.00 200.00
₱ 31,550.00 ₱ 6,310.00 ₱ 6,310.00 ₱ 6,310.00

Furniture and Fixtures

Useful Annual
Unit Cost Total Cost 2025 2026
Life Depreciation
₱ 1,190.00 ₱ 1,190.00 5 ₱ 238.00 ₱ 238.00 ₱ 238.00
₱ 1,950.00 3,900.00 5 780.00 780.00 780.00
3,500.00 3,500.00 5 700.00 700.00 700.00
2,900.00 2,900.00 5 580.00 580.00 580.00
2,500.00 5,000.00 5 1,000.00 1,000.00 1,000.00
 1,880.00 7,520.00 5 1,504.00 1,504.00 1,504.00
489.00 489.00 5 97.80 97.80 97.80
2,176.00 4,352.00 5 870.40 870.40 870.40
9,000.00 54,000.00 5 10,800.00 10,800.00 10,800.00
8,480.00 8,480.00 5 1,696.00 1,696.00 1,696.00
₱ 91,331.00 ₱ 18,266.20 ₱ 18,266.20 ₱ 18,266.20

Leasehold Improvements (Renovation)

Useful Annual
Unit Cost Total Cost 2025 2026
Life Depreciation
₱ 1,900.00 ₱ 5,700.00 5 ₱ 1,140.00 ₱ 1,140.00 ₱ 1,140.00
226.28 678.84 5 135.77 135.77 135.77
990.00 11,880.00 5 2,376.00 2,376.00 2,376.00
550.00 1,650.00 5 330.00 330.00 330.00
100.00 600.00 5 120.00 120.00 120.00
3,970.00 11,910.00 5 2,382.00 2,382.00 2,382.00
1,599.75 1,599.75 5 319.95 319.95 319.95
₱ 34,018.59 ₱ 6,803.72 ₱ 6,803.72 ₱ 6,803.72
 2027 2028 2029
₱ 79,826.00 ₱ 79,826.00 ₱ 79,826.00
88.00 88.00 88.00
352.00 352.00 352.00
400.00 400.00 400.00
₱ 80,666.00 ₱ 80,666.00 ₱ 80,666.00

2027 2028 2029

₱ 1,099.80 ₱ 1,099.80 ₱ 1,099.80
3,179.00 3,179.00 3,179.00
3,999.00 3,999.00 3,999.00
639.60 639.60 639.60
₱ 8,917.40 ₱ 8,917.40 ₱ 8,917.40

2027 2028 2029

₱ 3,999.00 ₱ 3,999.00 ₱ 3,999.00
1,759.00 1,759.00 1,759.00
352.00 352.00 352.00
200.00 200.00 200.00
₱ 6,310.00 ₱ 6,310.00 ₱ 6,310.00

2027 2028 2029

₱ 238.00 ₱ 238.00 ₱ 238.00
780.00 780.00 780.00
700.00 700.00 700.00
580.00 580.00 580.00
1,000.00 1,000.00 1,000.00
 1,504.00 1,504.00 1,504.00
97.80 97.80 97.80
870.40 870.40 870.40
10,800.00 10,800.00 10,800.00
1,696.00 1,696.00 1,696.00
₱ 18,266.20 ₱ 18,266.20 ₱ 18,266.20

2027 2028 2029

₱ 1,140.00 ₱ 1,140.00 ₱ 1,140.00
135.77 135.77 135.77
2,376.00 2,376.00 2,376.00
330.00 330.00 330.00
120.00 120.00 120.00
2,382.00 2,382.00 2,382.00
319.95 319.95 319.95
₱ 6,803.72 ₱ 6,803.72 ₱ 6,803.72
 Note 12: Miscellaneous Expenses

2025 2026 2027 2028

Mop ₱ 250.00 ₱ 260.00 ₱ 270.40 ₱ 281.22
Dustpan With Broom 160 ₱ 166.40 ₱ 173.06 ₱ 179.98
Nuts and Bolts 5 ₱ 5.20 ₱ 5.41 ₱ 5.62
Company Logo 160 ₱ 166.40 ₱ 173.06 ₱ 179.98
LED Signage 500 ₱ 520.00 ₱ 540.80 ₱ 562.43
Wall Clock 200 ₱ 208.00 ₱ 216.32 ₱ 224.97
Doormat 58 ₱ 60.32 ₱ 62.73 ₱ 65.24
Trash Bin 3 pcs. 900 ₱ 936.00 ₱ 973.44 ₱ 1,012.38
Total ₱ 1,075.00 ₱ 1,118.00 ₱ 1,162.72 ₱ 1,209.23
 2029
₱ 292.46
₱ 187.18
₱ 5.85
₱ 187.18
₱ 584.93
₱ 233.97
₱ 67.85
₱ 1,052.87
₱ 1,257.60
 Note 13: Cash

*Cash consist of the following:

2025 2026 2027 2028
Petty Cash Fund 20,000.00 20,000.00 20,000.00 20,000.00
Cash in Bank 635,413.66 937,204.41 1,331,994.25 1,842,367.62
Total Cash ₱ 655,413.66 ₱ 957,204.41 ₱ 1,351,994.25 ₱ 1,862,367.62
 2029
20,000.00
2,497,005.86
₱ 2,517,005.86
 Note 14: Supplies

2025 2026 2027

Bond paper rim ₱ 210.00 ₱ 218.40 ₱ 227.14
Thermal paper / POS Receipt paper 260.00 270.40 281.22
Ballpen bundle (80 pcs) 130.00 135.20 140.61
Staple Wires 48.00 49.92 51.92
Ink set 147.50 153.40 159.54
Record Book 50.00 52.00 54.08
Rubber Gloves 76.00 79.04 82.20
Apron 58.00 60.32 62.73
Hair Net Bundle 150.00 156.00 162.24
KN95 Mask Bundle 93.00 96.72 100.59
Trash Bag 130.00 135.20 140.61
Battery 4 pcs. 99.00 102.96 107.08
Alcohol 85.50 88.92 92.48
Packaging Tape 28.00 29.12 30.28
Disinfectant spray 78.00 81.12 84.36
Bar soap 168.00 174.72 181.71
Marker Pen 15.00 15.60 16.22
Scotch Tape 36.00 37.44 38.94
Mop Heads 66.00 68.64 71.39
Tissue Paper 4 rolls 92.40 96.10 99.94
Wet Wipes 48.00 49.92 51.92
Dishwashing Liquid 70.00 72.80 75.71
Correction Tape 66.00 68.64 71.39
Glue 20.00 20.80 21.63
0 - - -
Total ₱ 2,224.40 ₱ 2,313.38 ₱ 2,405.91
 2028 2029
₱ 236.22 ₱ 245.67
292.46 304.16
146.23 152.08
53.99 56.15
165.92 172.55
56.24 58.49
85.49 88.91
65.24 67.85
168.73 175.48
104.61 108.80
146.23 152.08
111.36 115.82
96.18 100.02
31.50 32.76
87.74 91.25
188.98 196.54
16.87 17.55
40.50 42.11
74.24 77.21
103.94 108.09
53.99 56.15
78.74 81.89
74.24 77.21
22.50 23.40
- -
₱ 2,502.15 ₱ 2,602.23
 NOTE 15- PRODUCTION EQUIPMENT (NET)

Item 2025 2026

Cube maker machine 399,130.00 399,130.00
Electric hand mixer 440.00 440.00
Electric fan 1,760.00 1,760.00
Exhaust fan 2,000.00 2,000.00
TOTAL COST 403,330.00 403,330.00
LESS; ACCUMULATED DEPRECIATION 80,666.00 161,332.00
KITCHEN TOOLS AND EQUIPMENT (NET) 322,664.00 241,998.00
UIPMENT (NET)

2027 2028 2029

399,130.00 399,130.00 399,130.00
440.00 440.00 440.00
1,760.00 1,760.00 1,760.00
2,000.00 2,000.00 2,000.00
403,330.00 403,330.00 403,330.00
241,998.00 322,664.00 403,330.00
161,332.00 80,666.00 -
 NOTE 16- STORE EQUIPMENT (NET)

Item 2025 2026 2027

Smart POS system 5,499.00 5,499.00 5,499.00
Air conditioner 15,895.00 15,895.00 15,895.00
Laptop 19,995.00 19,995.00 19,995.00
Auto tracking CCTV 3,198.00 3,198.00 3,198.00
TOTAL COST 44,587.00 44,587.00 44,587.00
LESS; ACCUMULATED DEPRECIATION 8,917.40 17,834.80 26,752.20
STORE EQUIPMENT (NET) 35,669.60 26,752.20 17,834.80
ET)

2028 2029
5,499.00 5,499.00
15,895.00 15,895.00
19,995.00 19,995.00
3,198.00 3,198.00
44,587.00 44,587.00
35,669.60 44,587.00
8,917.40 -
 NOTE 17- OFFICE EQUIPMENT (NET)
Item 2025 2026 2027
Laptop 19,995.00 19,995.00 19,995.00
Inkjet Printer 8,795.00 8,795.00 8,795.00
Electric Fan 1,760.00 1,760.00 1,760.00
Exhaust fan 1,000.00 1,000.00 1,000.00
TOTAL COST 31,550.00 31,550.00 31,550.00
LESS; ACCUMULATED DEPRECIATION 6,310.00 12,620.00 18,930.00
OFFICE EQUIPMENT (NET) 25,240.00 18,930.00 12,620.00
NET)
2028 2029
19,995.00 19,995.00
8,795.00 8,795.00
1,760.00 1,760.00
1,000.00 1,000.00
31,550.00 31,550.00
25,240.00 31,550.00
6,310.00 -
 NOTE 18- FURNITURES AND FIXTURES (NET)

Item 2025 2026 2027

Adjustable chair 1,190.00 1,190.00 1,190.00
Stool chair 3,900.00 3,900.00 3,900.00
Sofa 3,500.00 3,500.00 3,500.00
Counter table 2,900.00 2,900.00 2,900.00
Office table 5,000.00 5,000.00 5,000.00
Office chair 7,520.00 7,520.00 7,520.00
Safety cash box with lock 489.00 489.00 489.00
File cabinet 4,352.00 4,352.00 4,352.00
Wooden Shelves 54,000.00 54,000.00 54,000.00
Locker 8,480.00 8,480.00 8,480.00
TOTAL COST 91,331.00 91,331.00 91,331.00
LESS; ACCUMULATED DEPRECIATION 18,266.20 36,532.40 54,798.60
FURNITURES AND FIXTURES (NET) 73,064.80 54,798.60 36,532.40
ES (NET)

2028 2029
1,190.00 1,190.00
3,900.00 3,900.00
3,500.00 3,500.00
2,900.00 2,900.00
5,000.00 5,000.00
7,520.00 7,520.00
489.00 489.00
4,352.00 4,352.00
54,000.00 54,000.00
8,480.00 8,480.00
91,331.00 91,331.00
73,064.80 91,331.00
18,266.20 -
 NOTE 19- LEASEHOLD IMPROVEMENT (NET)
Item 2025 2026 2027
Recessed Fluorescent Bulb 5,700.00 5,700.00 5,700.00
14 Watts LED Bulb 678.84 678.84 678.84
Local Ply board 11,880.00 11,880.00 11,880.00
Paint 1,650.00 1,650.00 1,650.00
PVC Electrical Wire Moulding and Trunking 600.00 600.00 600.00
Sliding Window 11,910.00 11,910.00 11,910.00
LED Automatic Emergency Light 1,599.75 1,599.75 1,599.75
TOTAL COST 34,018.59 34,018.59 34,018.59
LESS; ACCUMULATED DEPRECIATION 6,803.72 13,607.44 20,411.15
FURNITURES AND FIXTURES (NET) 27,214.87 20,411.15 13,607.44
NT (NET)
2028 2029
5,700.00 5,700.00
678.84 678.84
11,880.00 11,880.00
1,650.00 1,650.00
600.00 600.00
11,910.00 11,910.00
1,599.75 1,599.75
34,018.59 34,018.59
27,214.87 34,018.59
6,803.72 -
 NOTE 20- SECURITY DEPOSIT AND ADVANCE RENTAL

2025 2026 2027

2-MONTHS DEPOSIT 50,000.00 50,000.00 50,000.00
TOTAL 50,000.00 50,000.00 50,000.00
NCE RENTAL

2028 2029
50,000.00 50,000.00
50,000.00 50,000.00
 NOTE 21- SALARIES PAYABLE

2025 2026 2027

Production Worker 1 3,225.00 3,408.83 3,603.13
Production Worker 2 3,225.00 3,408.83 3,603.13
General Manager 5,000.00 5,285.00 5,586.25
Production Manager 4,250.00 4,492.25 4,748.31
Sales Representative 3,225.00 3,408.83 3,603.13
Cashier 3,225.00 3,408.83 3,603.13
Accounting Staff 4,000.00 4,228.00 4,469.00
SALARIES PAYABLE 26,150.00 27,640.55 29,216.06
E

2028 2029
3,808.51 4,025.59
3,808.51 4,025.59
5,904.66 6,241.23
5,018.96 5,305.04
3,808.51 4,025.59
3,808.51 4,025.59
4,723.73 4,992.98
30,881.38 32,641.62
 NOTE 22- INCOME TAX PAYABLE

2025 2026 2027

TOTAL INCOME TAX EXPENSE 93,040.99 187,067.36 296,709.14
LESS: INCOME TAX PAID FOR 3 QUARTERS 69,780.74 140,300.52 222,531.86
INCOME TAX PAYABLE 23,260.25 46,766.84 74,177.29
LE

2028 2029
431,446.15 741,179.71
323,584.61 555,884.78
107,861.54 185,294.93
 Note 23: Utilities Payable

2025 2026 2027

Monthly Electricity 10,222.21 10,631.10 11,056.34
Monthly Water 635.58 661.00 687.44
Monthly Internet 1,299.00 1,299.00 1,299.00
Total 12,156.79 12,591.10 13,042.79
ble

2028 2029
11,498.60 11,958.54
714.94 743.54
1,299.00 1,299.00
13,512.54 14,001.08
 NOTE 24- SSS Contributions Payable

2025 2026 2027

SSS Employer's Share 13,130.00 13,557.50 14,127.50
SSS Employee"s Share 6,120.00 6,322.50 6,592.50
SSS Contributions Payable 19,250.00 19,880.00 20,720.00
s Payable

2028 2029
14,887.50 15,315.00
6,952.50 7,155.00
21,840.00 22,470.00
 NOTE 25- PhilHealth Contributions Payable

2025 2026 2027

Employer's Share 3,399.50 3,593.27 3,798.09
Employee"s Share 3,399.50 3,593.27 3,798.09
PHILHEALTH Contributions Payable 6,799.00 7,186.54 7,596.18
Payable

2028 2029
4,014.58 4,243.41
4,014.58 4,243.41
8,029.16 8,486.82
 NOTE 26- PAG-IBIG Contributions Payable

2025 2026
Employer's Share 1,400.00 1,400.00
Employee"s Share 1,400.00 1,400.00
PAG-IBIG Contributions Payable 2,800.00 2,800.00
Contributions Payable

2027 2028 2029

1,400.00 1,400.00 1,400.00
1,400.00 1,400.00 1,400.00
2,800.00 2,800.00 2,800.00
 NOTE 27- Withholding Tax Payable

2025 2026
RENT 300,000.00 300,000.00
CWT Rate 5% 5%
Withholding Tax Payable 1,363.64 1,250.00
hholding Tax Payable

2027 2028 2029

300,000.00 300,000.00 300,000.00
5% 5% 5%
1,250.00 1,250.00 1,250.00
 Note 28: VAT payable

2025 2026
Output VAT (1 Month only) ₱ 39,000.00 ₱ 45,903.00
Less: Input VAT on:
Purchases (1 Month only) ₱ 4,450.09 ₱ 5,090.91
Total Input VAT 4,450.09 5,090.91
VAT Payable ₱ 34,549.91 ₱ 40,812.09
VAT payable

2027 2028 2029

₱ 54,027.83 ₱ 63,590.76 ₱ 74,846.32

₱ 5,824.00 ₱ 6,662.66 ₱ 7,622.08

5,824.00 6,662.66 7,622.08
₱ 48,203.83 ₱ 56,928.10 ₱ 67,224.24
 PRISTINETHRONE INCORPORATED
Projected Statements of Comprehensive Income
For the Years Ended December 31, 2025-2029

Note 2025
Sales 1 ₱ 3,900,000.00
Less: Cost of Sales 2 1,311,420.47
Gross Profit 2,588,579.53
Less: Operating Expenses
Selling Expenses
Advertising Expense 7 4,300.00
Total Selling Expenses 4,300.00
General and Administrative Expenses
Salaries and Wages Expense 3 1,229,280.00
13th Month Pay 3 102,440.00
Professional Fee 4 15,000.00
Supplies Expense 5 24,244.80
Tools Expense 6 4,243.00
Utilities Expense 8 145,881.48
Rent Expense 9 300,000.00
Permits and Licenses Fees 10 15,135.00
SSS Contributions Expense 3 118,080.00
Philhealth Contributions Expense 3 30,732.00
HDMF Contributions Expense 3 12,000.00
Depreciation Expense - Production Equipment 11 80,666.00
Depreciation Expense - Store Equipment 11 8,917.40
Depreciation Expense - Office Equipment 11 6,310.00
Depreciation Expense - Furniture and Fixtures 11 18,266.20
Depreciation Expense - Leasehold Improvements 11 6,803.72
Miscellaneous Expense 12 1,075.00
Total General and Administrative Expenses 2,119,074.60
Total Expenses 2,123,374.60
Operating Income 465,204.93
Less: Income Tax Expense 93,040.99
Net Income (Loss) ₱ 372,163.95
ONE INCORPORATED
nts of Comprehensive Income
ded December 31, 2025-2029

2026 2027 2028 2029

₱ 4,590,300.00 ₱ 5,402,783.10 ₱ 6,359,075.71 ₱ 7,484,632.11
1,465,490.59 1,631,239.50 1,819,329.73 2,030,400.97
3,124,809.41 3,771,543.60 4,539,745.98 5,454,231.14

4,472.00 4,650.88 4,836.92 5,030.39

4,472.00 4,650.88 4,836.92 5,030.39

1,299,348.96 1,373,411.85 1,451,696.33 1,534,443.02

108,279.08 114,450.99 120,974.69 127,870.25
15,000.00 15,000.00 15,000.00 15,000.00
25,214.59 26,223.18 27,272.10 28,362.99
4,412.72 4,589.23 4,772.80 4,963.71
135,505.22 140,925.43 146,562.45 152,424.94
300,000.00 300,000.00 300,000.00 300,000.00
8,605.00 13,655.00 8,605.00 13,655.00
122,070.00 126,630.00 132,330.00 135,180.00
32,483.72 34,335.30 36,292.41 38,361.08
12,000.00 12,000.00 12,000.00 12,000.00
80,666.00 80,666.00 80,666.00 80,666.00
8,917.40 8,917.40 8,917.40 8,917.40
6,310.00 6,310.00 6,310.00 6,310.00
18,266.20 18,266.20 18,266.20 18,266.20
6,803.72 6,803.72 6,803.72 6,803.72
1,118.00 1,162.72 1,209.23 1,257.60
2,185,000.61 2,283,347.00 2,377,678.32 2,484,481.90
2,189,472.61 2,287,997.88 2,382,515.24 2,489,512.29
935,336.79 1,483,545.71 2,157,230.75 2,964,718.85
187,067.36 296,709.14 431,446.15 741,179.71
₱ 748,269.43 ₱ 1,186,836.57 ₱ 1,725,784.60 ₱ 2,223,539.13
 PRISTINETHRONE INCORPORATED
Projected Statements of Changes in Partners' Equity
For the Years Ended December 31, 2025-2029

Amador, Capital 2025 2026 2027

Beginning Capital ₱ 200,000.00 ₱ 214,886.56 ₱ 244,817.34
Add/Less: Share in Net Income/(Loss) 74,432.79 149,653.89 237,367.31
Additional Investments - - -
Total 274,432.79 364,540.44 482,184.65
Less: Withdrawals 59,546.23 119,723.11 189,893.85
Ending Capital ₱ 214,886.56 ₱ 244,817.34 ₱ 292,290.80

Fuentes, Capital 2025 2026 2027

Beginning Capital ₱ 200,000.00 ₱ 214,886.56 ₱ 244,817.34
Add/Less: Share in Net Income/(Loss) 74,432.79 149,653.89 237,367.31
Additional Investments - - -
Total 274,432.79 364,540.44 482,184.65
Less: Withdrawals 59,546.23 119,723.11 189,893.85
Ending Capital ₱ 214,886.56 ₱ 244,817.34 ₱ 292,290.80

Robiso, Capital 2025 2026 2027

Beginning Capital ₱ 200,000.00 ₱ 214,886.56 ₱ 244,817.34
Add/Less: Share in Net Income/(Loss) 74,432.79 149,653.89 237,367.31
Additional Investments - - -
Total 274,432.79 364,540.44 482,184.65
Less: Withdrawals 59,546.23 119,723.11 189,893.85
Ending Capital ₱ 214,886.56 ₱ 244,817.34 ₱ 292,290.80

Rosco 2025 2026 2027

Beginning Capital ₱ 200,000.00 ₱ 214,886.56 ₱ 244,817.34
Add/Less: Share in Net Income/(Loss) 74,432.79 149,653.89 237,367.31
Additional Investments - - -
Total 274,432.79 364,540.44 482,184.65
Less: Withdrawals 59,546.23 119,723.11 189,893.85
Ending Capital ₱ 214,886.56 ₱ 244,817.34 ₱ 292,290.80

Unid, Capital 2025 2026 2027

Beginning Capital ₱ 200,000.00 ₱ 214,886.56 ₱ 244,817.34
Add/Less: Share in Net Income/(Loss) 74,432.79 149,653.89 237,367.31
Additional Investments - - -
Total 274,432.79 364,540.44 482,184.65
Less: Withdrawals 59,546.23 119,723.11 189,893.85
Ending Capital ₱ 214,886.56 ₱ 244,817.34 ₱ 292,290.80
RATED
ners' Equity
025-2029

2028 2029
₱ 292,290.80 ₱ 361,322.18
345,156.92 444,707.83
- -
637,447.72 806,030.01
276,125.54 355,766.26
₱ 361,322.18 ₱ 450,263.75

2028 2029
₱ 292,290.80 ₱ 361,322.18
345,156.92 444,707.83
- -
637,447.72 806,030.01
276,125.54 355,766.26
₱ 361,322.18 ₱ 450,263.75

2028 2029
₱ 292,290.80 ₱ 361,322.18
345,156.92 444,707.83
- -
637,447.72 806,030.01
276,125.54 355,766.26
₱ 361,322.18 ₱ 450,263.75

2028 2029
₱ 292,290.80 ₱ 361,322.18
345,156.92 444,707.83
- -
637,447.72 806,030.01
276,125.54 355,766.26
₱ 361,322.18 ₱ 450,263.75

2028 2029
₱ 292,290.80 ₱ 361,322.18
345,156.92 444,707.83
- -
 637,447.72 806,030.01
276,125.54 355,766.26
₱ 361,322.18 ₱ 450,263.75
 PRISTINETHRONE INCORPORATED
Projected Statements of Financial Position
December 31, 2025-2029

Note 2025 2026

ASSETS
Current Assets:
Cash 13 ₱ 655,413.66 ₱ 957,204.41
Inventories 2 9,271.03 10,606.06
Supplies 14 2,224.40 2,313.38
Total Current Assets ₱ 666,909.10 ₱ 970,123.85
Non-Current Assets:
Production Equipment - Net 15 322,664.00 241,998.00
Store Equipment - Net 16 35,669.60 26,752.20
Office Equipment - Net 17 25,240.00 18,930.00
Furniture and Fixtures - Net 18 73,064.80 54,798.60
Leasehold Improvements - Net 19 27,214.87 20,411.15
Security Deposit 20 50,000.00 50,000.00
Total Non-Current Assets ₱ 533,853.27 ₱ 412,889.95
Total Assets ₱ 1,200,762.37 ₱ 1,383,013.80

LIABILITIES AND PARTNERS' EQUITY

Current Liabilities
Salaries Payable 21 ₱ 26,150.00 ₱ 27,640.55
Income Tax Payable 22 23,260.25 46,766.84
Utilities Payable 23 12,156.79 12,591.10
SSS Contributions Payable 24 19,250.00 19,880.00
PhilHealth Contributions Payable 25 6,799.00 7,186.54
HDMF Contributions Payable 26 2,800.00 2,800.00
Withholding Taxes Payable 27 1,363.64 1,250.00
VAT Payable 28 34,549.91 40,812.09
Total Current Liabilities ₱ 126,329.58 ₱ 158,927.13
Partners' Equity
Amador, Capital ₱ 214,886.56 ₱ 244,817.34
Fuentes, Capital 214,886.56 244,817.34
Robiso, Capital 214,886.56 244,817.34
Rosco, Capital 214,886.56 244,817.34
Unid, Capital 214,886.56 244,817.34
Total Partners' Equity ₱ 1,074,432.79 ₱ 1,224,086.68
Total Liabilities and Partners' Equity ₱ 1,200,762.37 ₱ 1,383,013.80
- -
CORPORATED
inancial Position
25-2029

2027 2028 2029

₱ 1,351,994.25 ₱ 1,862,367.62 ₱ 2,517,005.86

12,133.33 13,880.53 15,879.33
2,405.91 2,502.15 2,602.23
₱ 1,366,533.49 ₱ 1,878,750.30 ₱ 2,535,487.42

161,332.00 80,666.00 -
17,834.80 8,917.40 -
12,620.00 6,310.00 -
36,532.40 18,266.20 -
13,607.44 6,803.72 -
50,000.00 50,000.00 50,000.00
₱ 291,926.64 ₱ 170,963.32 ₱ 50,000.00
₱ 1,658,460.13 ₱ 2,049,713.62 ₱ 2,585,487.42

NERS' EQUITY

₱ 29,216.06 ₱ 30,881.38 ₱ 32,641.62

74,177.29 107,861.54 185,294.93
13,042.79 13,512.54 14,001.08
20,720.00 21,840.00 22,470.00
7,596.18 8,029.16 8,486.82
2,800.00 2,800.00 2,800.00
1,250.00 1,250.00 1,250.00
48,203.83 56,928.10 67,224.24
₱ 197,006.14 ₱ 243,102.71 ₱ 334,168.69

₱ 292,290.80 ₱ 361,322.18 ₱ 450,263.75

292,290.80 361,322.18 450,263.75
292,290.80 361,322.18 450,263.75
292,290.80 361,322.18 450,263.75
292,290.80 361,322.18 450,263.75
₱ 1,461,453.99 ₱ 1,806,610.91 ₱ 2,251,318.74
₱ 1,658,460.13 ₱ 2,049,713.62 ₱ 2,585,487.42
- - -
 PRISTINETHRONE INCORPORATED
Projected Statements of Cash Flows
For the Years Ended December 31, 2025-2029

2025
Net Cash Flows from Operating Activities
Net Income/(Loss) Before Tax ₱ 372,163.95
Adjustments for:
Depreciation Expense - Production Equipment 80,666.00
Depreciation Expense - Store Equipment 8,917.40
Depreciation Expense - Office Equipment 6,310.00
Depreciation Expense - Furniture and Fixtures 18,266.20
Depreciation Expense - Leasehold Improvements 6,803.72
Operating Income before Changes in Operating Assets and Liabilities 493,127.26
Changes in Operating Assets and Liabilities
(Increase) in Inventories (9,271.03)
(Increase) in Supplies (2,224.40)
(Increase) in Refundable Deposits (50,000.00)
Increase in Salaries Payable 26,150.00
Increase in Income Tax Payable 23,260.25
Increase in Utilities Payable 12,156.79
Increase in SSS Contributions Payable 19,250.00
Increase in PhilHealth Contributions Payable 6,799.00
Increase in HDMF Contributions Payable 2,800.00
Increase in Withholding Taxes Payable 1,363.64
Increase in VAT Payable 34,549.91
Cash Provided by (Used in) Operations 557,961.41
Net Cash provided by Operating Activities ₱ 557,961.41
Net Cash Flows from Investing Activities
Cash Outflow from Acquisition of PPE
Net Cash provided by Investing Activities ₱ (604,816.59)
Net Cash Flows from Financing Activities
Cash Inflows from Partners' Investments ₱ 1,000,000.00
Cash Outflow from Withdrawal of Profit ₱ (297,731.16)
Net Cash provided by Financing Activities ₱ 702,268.84
Net Increase in Cash ₱ 655,413.66
Add: Cash Balance, Beginning -
Cash Balance, Ending ₱ 655,413.66

-
 INCORPORATED
nts of Cash Flows
ecember 31, 2025-2029

2026 2027 2028 2029

₱ 748,269.43 ₱ 1,186,836.57 ₱ 1,725,784.60 ₱ 2,223,539.13

80,666.00 80,666.00 80,666.00 80,666.00

8,917.40 8,917.40 8,917.40 8,917.40
6,310.00 6,310.00 6,310.00 6,310.00
18,266.20 18,266.20 18,266.20 18,266.20
6,803.72 6,803.72 6,803.72 6,803.72
869,232.75 1,307,799.89 1,846,747.91 2,344,502.45

(1,335.03) (1,527.27) (1,747.20) (1,998.80)

(88.98) (92.54) (96.24) (100.09)
- - - -
1,490.55 1,575.51 1,665.32 1,760.24
23,506.59 27,410.45 33,684.25 77,433.39
434.31 451.68 469.75 488.54
630.00 840.00 1,120.00 630.00
387.54 409.63 432.98 457.66
- - - -
(113.64) - - -
6,262.19 7,391.74 8,724.27 10,296.14
900,406.30 1,344,259.09 1,891,001.05 2,433,469.54
₱ 900,406.30 ₱ 1,344,259.09 ₱ 1,891,001.05 ₱ 2,433,469.54

₱ - ₱ - ₱ - ₱ -
₱ - ₱ - ₱ - ₱ -

₱ - ₱ - ₱ - ₱ -
₱ (598,615.55) ₱ (949,469.25) ₱ (1,380,627.68) ₱ (1,778,831.31)
₱ (598,615.55) ₱ (949,469.25) ₱ (1,380,627.68) ₱ (1,778,831.31)
₱ 301,790.75 ₱ 394,789.84 ₱ 510,373.37 ₱ 654,638.24
655,413.66 957,204.41 1,351,994.25 1,862,367.62
₱ 957,204.41 ₱ 1,351,994.25 ₱ 1,862,367.62 ₱ 2,517,005.86

- - - -
 PRISTINETHRONE INCORPORATED
Projected Financial Ratio Analysis
For the Years Ended December 31, 2025-2029

Ratio 2025

Liquidity Ratio
Current Ratio Current Assets/Current Liabilities 5.28 x
Quick-Acid Ratio Quick Assets/Current Liabilities 5.19 x

Activity Ratio
Inventory Turnover Cost of Sales/Average Inventory 141.45 x
Average Age of Inventories 365 days/Inventory Turnover 2.58 day(s)
Total Assets Turnover Net Sales/Average Total Asset 3.25 x

Debt Ratio
Debt Ratio Total Liabilities/Total Asset 10.52%
Debt-to-Equity Ratio Total Liabilities/Total Equity 11.76%

Profitability Ratio
Gross Profit Margin Gross Profit/Net Sales 66.37%
Operating Income Margin Operating Income/Net Sales 11.93%
Net Income Margin Net Income/Net Sales 9.54%
Return on Investments Net Income/Investment 30.99%
CORPORATED
tio Analysis
ber 31, 2025-2029

2026 2027 2028 2029

6.10 x 6.94 x 7.73 x 7.59 x

6.02 x 6.86 x 7.66 x 7.53 x

100.55 x 97.84 x 95.38 x 93.05 x

3.63 day(s) 3.73 day(s) 3.83 day(s) 3.92 day(s)
3.55 x 3.55 x 3.43 x 3.23 x

11.49% 11.88% 11.86% 12.92%

12.98% 13.48% 13.46% 14.84%

68.07% 69.81% 71.39% 72.87%

20.38% 27.46% 33.92% 39.61%
16.30% 21.97% 27.14% 29.71%
14.48% 19.51% 23.27% 23.99%
 PAYBACK PERIOD
Unrecovered
Year Operating Cash Flow
Investment
0 - 1,000,000.00
1 - 344,586.34 1,344,586.34
2 900,406.30 444,180.04
3 1,344,259.09 -
4 1,891,001.05 -
5 2,433,469.54 -
Payback Period 2.33 years