2022 INCOME STATE

January February March April May

Net Sales ₱73,273.10 ₱73,298.30 ₱79,201.78 ₱80,433.98 ₱82,543.13
CoGS ₱4,791.00 ₱4,818.00 ₱5,246.00 ₱5,332.59 ₱5,463.00
Gross Profit ₱68,482.10 ₱68,480.30 ₱73,955.78 ₱75,101.40 ₱77,080.13
Operating Expenses
Selling
Advertisement and other Promotions ₱4,093.09 ₱4,093.19 ₱4,116.81 ₱4,121.74 ₱4,130.17
Supplies Expense ₱1,770.00 ₱1,770.00 ₱2,550.00 ₱1,830.00 ₱1,770.00
Utilities Expense ₱231.69 ₱528.69 ₱251.69 ₱271.69 ₱258.69
Rent Expense ₱2,757.68 ₱1,757.50 ₱1,852.50 ₱1,895.25 ₱1,947.50
Administrative
Salaries and Wages Expense ₱0.00 ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00
Hiring and processing Expense ₱1,000.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Business Permits ₱350.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Total Operating Expenses ₱10,202.46 ₱13,649.38 ₱14,271.00 ₱13,618.68 ₱13,606.36
Operation Profit ₱58,279.64 ₱54,830.91 ₱59,684.78 ₱61,482.72 ₱63,473.76
Other Income ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Other Expenses ₱5,800.00 ₱0.00 ₱0.00 ₱19,000.00 ₱0.00
Earnings Before Interest and Taxes ₱52,479.64 ₱54,830.91 ₱59,684.78 ₱42,482.72 ₱63,473.76
Interest Earned ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Interest Expenses ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Total Interest Earned and Expensed ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
Earnings Before Taxes ₱52,479.64 ₱54,830.91 ₱59,684.78 ₱42,482.72 ₱63,473.76
Business Tax 13.9% ₱0.00 ₱0.00 ₱23,212.35 ₱0.00 ₱0.00
Net Income After Taxes and Interest ₱52,479.64 ₱54,830.91 ₱36,472.43 ₱42,482.72 ₱63,473.76
022 INCOME STATEMENT
June July August September October November December
₱85,184.51 ₱83,203.47 ₱83,533.64 ₱88,156.06 ₱90,467.27 ₱104,334.51 ₱106,975.89
₱5,649.00 ₱5,529.00 ₱5,551.00 ₱5,886.00 ₱6,045.00 ₱7,125.00 ₱7,260.00
₱79,535.51 ₱77,674.47 ₱77,982.64 ₱82,270.06 ₱84,422.27 ₱97,209.51 ₱99,715.89

₱4,140.74 ₱4,132.81 ₱4,134.13 ₱4,152.62 ₱4,161.87 ₱4,217.34 ₱4,227.90

₱2,550.00 ₱1,770.00 ₱1,830.00 ₱2,550.00 ₱1,770.00 ₱1,770.00 ₱3,910.00
₱321.69 ₱301.69 ₱306.69 ₱327.69 ₱335.69 ₱351.69 ₱371.69
₱1,995.00 ₱1,947.50 ₱1,947.50 ₱2,042.50 ₱2,090.00 ₱2,137.50 ₱2,280.00

₱10,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱10,500.00 ₱10,500.00

₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱19,507.43 ₱13,652.00 ₱13,718.32 ₱14,572.81 ₱13,857.56 ₱18,976.53 ₱21,289.59
₱60,028.08 ₱64,022.47 ₱64,264.32 ₱67,697.24 ₱70,564.71 ₱78,232.98 ₱78,426.30
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱19,558.25 ₱0.00
₱60,028.08 ₱64,022.47 ₱64,264.32 ₱67,697.24 ₱70,564.71 ₱58,674.74 ₱78,426.30
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱60,028.08 ₱64,022.47 ₱64,264.32 ₱67,697.24 ₱70,564.71 ₱58,674.74 ₱78,426.30
₱23,071.85 ₱0.00 ₱0.00 ₱27,241.78 ₱0.00 ₱0.00 ₱28,865.54
₱36,956.22 ₱64,022.47 ₱64,264.32 ₱40,455.46 ₱70,564.71 ₱58,674.74 ₱49,560.76
 TOTAL ₱1,030,605.63
₱1,030,605.63 ₱68,695.59
₱68,695.59 ₱961,910.04
₱961,910.04

₱49,722.42
₱49,722.42 ₱21,930.00
₱25,840.00 ₱3,859.28
₱3,859.28 ₱24,650.43
₱24,650.43
₱75,500.00
₱75,500.00 ₱1,000.00
₱1,000.00 ₱350.00
₱350.00 ₱180,922.13
₱180,922.13 ₱780,987.91
₱780,987.91
₱0.00 ₱44,358.25
₱44,358.25 ₱736,629.67
₱736,629.67
₱0.00
₱0.00 ₱0.00
₱0.00 ₱736,629.67
₱736,629.67 #REF!
₱102,391.52 ₱102,391.52
₱634,238.14 ₱634,238.14
 2023 INCOME STAT
January February March April
Net Sales ₱103,383.61 ₱105,047.68 ₱110,882.16 ₱117,518.96
CoGS ₱7,032.00 ₱7,175.00 ₱7,585.00 ₱7,858.22
Gross Profit ₱96,351.61 ₱97,872.68 ₱103,297.16 ₱109,660.74
Operating Expenses
Advertisement and other Promotions ₱4,213.53 ₱4,220.19 ₱4,243.53 ₱4,270.08
Supplies Expense ₱1,920.00 ₱1,920.00 ₱2,700.00 ₱1,980.00
Utilities Expense ₱351.69 ₱366.69 ₱376.69 ₱379.69
Rent Expense ₱2,185.00 ₱2,185.00 ₱2,294.25 ₱16,674.38
Administrative
Salaries and Wages Expense ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00
Hiring and processing Expense ₱1,000.00 ₱0.00 ₱0.00 ₱0.00
Rent Expense ₱0.00 ₱0.00 ₱0.00 ₱15,000.00
Business Permits ₱350.00 ₱0.00 ₱0.00 ₱0.00
Total Operating Expenses ₱15,520.22 ₱14,191.88 ₱15,114.47 ₱43,804.14
Operation Profit ₱80,831.39 ₱83,680.80 ₱88,182.69 ₱65,856.60
Other Income ₱0.00 ₱0.00 ₱0.00 ₱0.00
Other Expenses ₱10,311.42 ₱4,511.42 ₱4,511.42 ₱23,511.42
Earnings Before Interest and Taxes ₱70,519.97 ₱79,169.38 ₱83,671.27 ₱42,345.18
Interest Earned ₱0.00 ₱0.00 ₱0.00 ₱0.00
Interest Expenses ₱0.00 ₱0.00 ₱0.00 ₱0.00
Total Interest Earned and Expensed ₱0.00 ₱0.00 ₱0.00 ₱0.00
Earnings Before Taxes ₱70,519.97 ₱79,169.38 ₱83,671.27 ₱42,345.18
Business Tax (13.9%) ₱0.00 ₱0.00 ₱32,437.13 ₱0.00
Net Income After Taxes and Interest ₱70,519.97 ₱79,169.38 ₱51,234.15 ₱42,345.18
 2023 INCOME STATEMENT
May June July August September October November
₱119,328.30 ₱117,670.84 ₱118,336.47 ₱119,002.09 ₱125,261.50 ₱127,827.60 ₱148,242.17
₱8,082.06 ₱7,978.32 ₱8,048.88 ₱8,098.27 ₱8,526.42 ₱8,783.52 ₱10,351.35
₱111,246.24 ₱109,692.52 ₱110,287.59 ₱110,903.82 ₱116,735.08 ₱119,044.09 ₱137,890.82

₱4,277.31 ₱4,270.68 ₱4,273.35 ₱4,276.01 ₱4,301.05 ₱4,311.31 ₱4,392.97

₱1,920.00 ₱2,700.00 ₱2,070.00 ₱1,980.00 ₱2,700.00 ₱1,920.00 ₱1,920.00
₱391.69 ₱411.69 ₱408.69 ₱410.69 ₱431.69 ₱451.69 ₱525.69
₱16,586.03 ₱16,567.50 ₱16,567.50 ₱16,567.50 ₱16,645.88 ₱16,596.00 ₱16,675.80

₱5,500.00 ₱10,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱10,500.00

₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱43,675.03 ₱49,449.87 ₱43,819.54 ₱43,734.20 ₱44,578.61 ₱43,779.00 ₱49,014.46
₱67,571.21 ₱60,242.64 ₱66,468.05 ₱67,169.62 ₱72,156.47 ₱75,265.09 ₱88,876.36
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱26,730.51
₱63,059.79 ₱55,731.22 ₱61,956.63 ₱62,658.20 ₱67,645.05 ₱70,753.67 ₱62,145.85
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱63,059.79 ₱55,731.22 ₱61,956.63 ₱62,658.20 ₱67,645.05 ₱70,753.67 ₱62,145.85
₱0.00 ₱22,397.93 ₱0.00 ₱0.00 ₱26,724.12 ₱0.00 ₱0.00
₱63,059.79 ₱33,333.29 ₱61,956.63 ₱62,658.20 ₱40,920.93 ₱70,753.67 ₱62,145.85
December TOTAL
₱151,669.36 ₱1,464,170.75
₱10,543.73 ₱100,062.77
₱141,125.63 ₱1,364,107.98

₱4,406.68 ₱51,456.68
₱4,060.00 ₱27,790.00
₱531.69 ₱5,038.28
₱16,786.95 ₱156,331.78

₱10,500.00 ₱81,000.00
₱0.00 ₱1,000.00
₱15,000.00 ₱135,000.00
₱0.00 ₱350.00
₱51,285.32 ₱457,966.74
₱89,840.31 ₱906,141.24
₱0.00 ₱0.00
₱4,511.42 ₱101,156.13
₱85,328.89 ₱804,985.11
₱0.00 ₱0.00
₱0.00 ₱0.00
₱0.00 ₱0.00
₱85,328.89 ₱804,985.11
₱30,333.75 ₱111,892.93
₱54,995.15 ₱693,092.18
 2024 INCOME STAT
January February March April
Net Sales ₱146,596.59 ₱149,237.97 ₱156,171.59 ₱159,803.49
CoGS ₱10,215.00 ₱10,423.00 ₱10,987.00 ₱11,281.00
Gross Profit ₱136,381.59 ₱138,814.97 ₱145,184.59 ₱148,522.49
Operating Expenses
Advertisement and other Promotions ₱4,386.39 ₱4,396.95 ₱4,424.69 ₱4,439.21
Supplies Expense ₱2,070.00 ₱2,070.00 ₱2,850.00 ₱2,130.00
Utilities Expense ₱527.69 ₱528.69 ₱561.69 ₱586.69
Rent Expense ₱16,710.00 ₱16,710.00 ₱16,710.00 ₱16,710.00
Administrative
Salaries and Wages Expense ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00
Hiring and processing Expense ₱1,000.00 ₱0.00 ₱0.00 ₱0.00
Rent Expense ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00
Business Permits ₱350.00 ₱0.00 ₱0.00 ₱0.00
Total Operating Expenses ₱45,544.08 ₱44,205.64 ₱45,046.38 ₱44,365.90
Operation Profit ₱90,837.51 ₱94,609.33 ₱100,138.22 ₱104,156.59
Other Income ₱0.00 ₱0.00 ₱0.00 ₱0.00
Other Expenses ₱10,311.42 ₱4,511.42 ₱4,511.42 ₱23,511.42
Earnings Before Interest and Taxes ₱80,526.09 ₱90,097.91 ₱95,626.80 ₱80,645.17
Interest Earned ₱0.00 ₱0.00 ₱0.00 ₱0.00
Interest Expenses ₱0.00 ₱0.00 ₱0.00 ₱0.00
Total Interest Earned and Expensed ₱0.00 ₱0.00 ₱0.00 ₱0.00
Earnings Before Taxes ₱80,526.09 ₱90,097.91 ₱95,626.80 ₱80,645.17
Business Tax (13.9%) ₱0.00 ₱0.00 ₱37,008.86 ₱0.00
Net Income After Taxes and Interest ₱80,526.09 ₱90,097.91 ₱58,617.94 ₱80,645.17
 2024 INCOME STATEMENT
May June July August September October November
₱164,425.91 ₱162,444.87 ₱163,435.39 ₱164,425.91 ₱172,019.87 ₱176,312.12 ₱204,376.78
₱11,660.00 ₱11,502.00 ₱11,597.00 ₱11,673.00 ₱12,289.00 ₱12,659.00 ₱14,919.00
₱152,765.91 ₱150,942.87 ₱151,838.39 ₱152,752.91 ₱159,730.87 ₱163,653.12 ₱189,457.78

₱4,457.70 ₱4,449.78 ₱4,453.74 ₱4,457.70 ₱4,488.08 ₱4,505.25 ₱4,617.51

₱2,070.00 ₱2,850.00 ₱2,220.00 ₱2,130.00 ₱2,850.00 ₱2,070.00 ₱2,070.00
₱603.69 ₱595.69 ₱600.69 ₱602.69 ₱646.69 ₱663.69 ₱751.69
₱16,710.00 ₱16,710.00 ₱16,710.00 ₱16,710.00 ₱16,710.00 ₱16,710.00 ₱16,710.00

₱5,500.00 ₱10,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱5,500.00 ₱10,500.00

₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00 ₱15,000.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱44,341.39 ₱50,105.47 ₱44,484.43 ₱44,400.39 ₱45,194.77 ₱44,448.94 ₱49,649.20
₱108,424.51 ₱100,837.40 ₱107,353.96 ₱108,352.51 ₱114,536.10 ₱119,204.18 ₱139,808.58
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱39,463.57
₱103,913.09 ₱96,325.98 ₱102,842.54 ₱103,841.09 ₱110,024.68 ₱114,692.76 ₱100,345.02
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱103,913.09 ₱96,325.98 ₱102,842.54 ₱103,841.09 ₱110,024.68 ₱114,692.76 ₱100,345.02
₱0.00 ₱39,042.91 ₱0.00 ₱0.00 ₱44,022.46 ₱0.00 ₱0.00
₱103,913.09 ₱57,283.07 ₱102,842.54 ₱103,841.09 ₱66,002.23 ₱114,692.76 ₱100,345.02
December TOTAL
₱207,678.50 ₱2,026,928.98
₱15,196.00 ₱144,401.00
₱192,482.50 ₱1,882,527.98

₱4,630.71 ₱53,707.72
₱4,210.00 ₱29,590.00
₱768.69 ₱7,438.28
₱16,710.00 ₱200,520.00

₱10,500.00 ₱81,000.00
₱0.00 ₱1,000.00
₱15,000.00 ₱180,000.00
₱0.00 ₱350.00
₱51,819.40 ₱553,606.00
₱140,663.10 ₱1,328,921.98
₱0.00 ₱0.00
₱4,511.42 ₱113,889.19
₱136,151.68 ₱1,215,032.80
₱0.00 ₱0.00
₱0.00 ₱0.00
₱0.00 ₱0.00
₱136,151.68 ₱1,215,032.80
₱48,815.33 ₱168,889.56
₱87,336.34 ₱1,046,143.24
 INCOME STATEME
2022 Jan 2022 Feb 2022 Mar 2022 Apr
Net Sales ₱73,273.10 ₱73,298.30 ₱79,201.78 ₱80,433.98
CoGS ₱4,791.00 ₱4,818.00 ₱5,246.00 ₱5,332.59
Gross Profit ₱68,482.10 ₱68,480.30 ₱73,955.78 ₱75,101.40
Opex - Variable ₱3,210.77 ₱2,507.69 ₱2,349.31 ₱2,416.99
Opex - Fix ₱6,991.69 ₱11,141.69 ₱11,921.69 ₱11,201.69
Operation Profit ₱58,279.64 ₱54,830.91 ₱59,684.78 ₱61,482.72
Other Income ₱0.00 ₱0.00 ₱0.00 ₱0.00
Other Expenses ₱5,800.00 ₱0.00 ₱0.00 ₱19,000.00
Earnings Before Interest and Taxes ₱52,479.64 ₱54,830.91 ₱59,684.78 ₱42,482.72
Interest ₱0.00 ₱0.00 ₱0.00 ₱0.00
Earnings Before Taxes ₱52,479.64 ₱54,830.91 ₱59,684.78 ₱42,482.72
For year 2022, it is anticipated that The Southside Cartel will garner a total Net Sales of 1,030,605. A significant increase in
Taxes
projected that it will gain from the latter part of the ₱0.00 ₱0.00
first quarter to the year up ₱23,212.35 ₱0.00
until the end of the year. It is also observed tha
Net Income After Taxes and Interest ₱52,479.64 ₱54,830.91 ₱36,472.43 ₱42,482.72
building program. It is expected that by the year 2022, The SouthSide Cartel would hire at least a three-part team consisting
Laguna.
 INCOME STATEMENT 2022 SUMMARY
2022 May 2022 Jun 2022 Jul 2022 Aug 2022 Sep 2022 Oct 2022 Nov 2022 Dec
₱82,543.13 ₱85,184.51 ₱83,203.47 ₱83,533.64 ₱88,156.06 ₱90,467.27 ₱104,334.51 ₱106,975.89
₱5,463.00 ₱5,649.00 ₱5,529.00 ₱5,551.00 ₱5,886.00 ₱6,045.00 ₱7,125.00 ₱7,260.00
₱77,080.13 ₱79,535.51 ₱77,674.47 ₱77,982.64 ₱82,270.06 ₱84,422.27 ₱97,209.51 ₱99,715.89
₱2,464.67 ₱2,585.74 ₱2,510.31 ₱2,516.63 ₱2,651.12 ₱2,715.87 ₱2,834.84 ₱3,007.90
₱11,141.69 ₱16,921.69 ₱11,141.69 ₱11,201.69 ₱11,921.69 ₱11,141.69 ₱16,141.69 ₱18,281.69
₱63,473.76 ₱60,028.08 ₱64,022.47 ₱64,264.32 ₱67,697.24 ₱70,564.71 ₱78,232.98 ₱78,426.30
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱19,558.25 ₱0.00
₱63,473.76 ₱60,028.08 ₱64,022.47 ₱64,264.32 ₱67,697.24 ₱70,564.71 ₱58,674.74 ₱78,426.30
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱63,473.76 ₱60,028.08 ₱64,022.47 ₱64,264.32 ₱67,697.24 ₱70,564.71 ₱58,674.74 ₱78,426.30
605. A significant increase in the month of March is due to the projection of an increase in sales. Advertising efforts also play a role in the increase, hav
₱0.00that there
e year. It is also observed ₱23,071.85
is an increase in₱0.00
other expenses₱0.00
present in₱27,241.78 ₱0.00 of The SouthSide
the month of April because ₱0.00 Cartel's
₱28,865.54
projected team
₱63,473.76 ₱36,956.22 ₱64,022.47 ₱64,264.32 ₱40,455.46 ₱70,564.71 ₱58,674.74 ₱49,560.76
t a three-part team consisting of one photograper, one model, and one staff member. Taxes paid during the year is based of the local cost of tax in

4
 TOTAL
₱1,030,605.63
₱68,695.59
₱961,910.04
₱31,771.85
₱149,150.28
₱780,987.91
₱0.00
₱44,358.25
₱736,629.67
₱0.00
₱736,629.67
le in the increase, having
₱102,391.52
rtel's projected team
₱634,238.14
ocal cost of tax in
 INCOME STATEME
2023 Jan 2023 Feb 2023 Mar 2023 Apr
Net Sales ₱103,383.61 ₱105,047.68 ₱110,882.16 ₱117,518.96
CoGS ₱7,032.00 ₱7,175.00 ₱7,585.00 ₱7,858.22
Gross Profit ₱96,351.61 ₱97,872.68 ₱103,297.16 ₱109,660.74
Opex - Variable ₱2,878.53 ₱2,900.19 ₱3,042.78 ₱778.08
Opex - Fix ₱12,641.69 ₱11,291.69 ₱12,071.69 ₱43,026.07
Operation Profit ₱80,831.39 ₱83,680.80 ₱88,182.69 ₱65,856.60
Other Income ₱0.00 ₱0.00 ₱0.00 ₱0.00
Other Expenses ₱10,311.42 ₱4,511.42 ₱4,511.42 ₱23,511.42
Earnings Before Interest and Taxes ₱70,519.97 ₱79,169.38 ₱83,671.27 ₱42,345.18
Interest
Earnings Before Taxes ₱70,519.97 ₱79,169.38 ₱83,671.27 ₱42,345.18
Taxes ₱0.00 ₱0.00 ₱32,437.13 ₱0.00
Net Income After Taxes and Interest ₱70,519.97 ₱79,169.38 ₱51,234.15 ₱42,345.18
Income Summary for Year 2023 The expected Net Sales of The Southside Cartel in the year 2023 will be Php 1,464,170.75. The South
expense will amount to Php 441,267.81 with the opening of the physical facility, thus procuring an Operating profit of Php 906,141.24. T
Php 693,092.18.
 INCOME STATEMENT 2023 SUMMARY
2023 May 2023 Jun 2023 Jul 2023 Aug 2023 Sep 2023 Oct 2023 Nov 2023 Dec
₱119,328.30 ₱117,670.84 ₱118,336.47 ₱119,002.09 ₱125,261.50 ₱127,827.60 ₱148,242.17 ₱151,669.36
₱8,082.06 ₱7,978.32 ₱8,048.88 ₱8,098.27 ₱8,526.42 ₱8,783.52 ₱10,351.35 ₱10,543.73
₱111,246.24 ₱109,692.52 ₱110,287.59 ₱110,903.82 ₱116,735.08 ₱119,044.09 ₱137,890.82 ₱141,125.63
₱797.31 ₱810.68 ₱810.35 ₱815.01 ₱861.05 ₱891.31 ₱1,046.97 ₱1,066.68
₱42,877.72 ₱48,639.19 ₱43,009.19 ₱42,919.19 ₱43,717.57 ₱42,887.69 ₱47,967.49 ₱50,218.64
₱67,571.21 ₱60,242.64 ₱66,468.05 ₱67,169.62 ₱72,156.47 ₱75,265.09 ₱88,876.36 ₱89,840.31
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱26,730.51 ₱4,511.42
₱63,059.79 ₱55,731.22 ₱61,956.63 ₱62,658.20 ₱67,645.05 ₱70,753.67 ₱62,145.85 ₱85,328.89

₱63,059.79 ₱55,731.22 ₱61,956.63 ₱62,658.20 ₱67,645.05 ₱70,753.67 ₱62,145.85 ₱85,328.89

₱0.00 ₱22,397.93 ₱0.00 ₱0.00 ₱26,724.12 ₱0.00 ₱0.00 ₱30,333.75
₱63,059.79 ₱33,333.29 ₱61,956.63 ₱62,658.20 ₱40,920.93 ₱70,753.67 ₱62,145.85 ₱54,995.15
e Php 1,464,170.75. The Southside Cartel shall continously improve its approval rating on its Instagram interface and its other promotional methods. Fixed operating
ting profit of Php 906,141.24. Tax obligations are still paid quarterly, which is 13.9% of the total earnings as stated by the owner. Overall, the Net Profit for year 2023
 TOTAL
₱1,464,170.75
₱100,062.77
₱1,364,107.98
₱16,698.93
₱441,267.81
₱906,141.24
₱0.00
₱101,156.13
₱804,985.11
₱0.00
₱804,985.11
₱111,892.93
₱693,092.18
ethods. Fixed operating
Net Profit for year 2023 is
 INCOME STATEMENT 2
2024 Jan 2024 Feb 2024 Mar 2024 Apr
Net Sales ₱146,596.59 ₱149,237.97 ₱156,171.59 ₱159,803.49
CoGS ₱10,215.00 ₱10,423.00 ₱10,987.00 ₱11,281.00
Gross Profit ₱136,381.59 ₱138,814.97 ₱145,184.59 ₱148,522.49
Opex - Variable ₱1,042.39 ₱1,053.95 ₱1,114.69 ₱1,154.21
Opex - Fix ₱44,501.69 ₱43,151.69 ₱43,931.69 ₱43,211.69
Operation Profit ₱90,837.51 ₱94,609.33 ₱100,138.22 ₱104,156.59
Other Income ₱0.00 ₱0.00 ₱0.00 ₱0.00
Other Expenses ₱10,311.42 ₱4,511.42 ₱4,511.42 ₱23,511.42
Earnings Before Interest and Taxes ₱80,526.09 ₱90,097.91 ₱95,626.80 ₱80,645.17
Interest ₱0.00 ₱0.00 ₱0.00 ₱0.00
Earnings Before Taxes ₱80,526.09 ₱90,097.91 ₱95,626.80 ₱80,645.17
Taxes ₱0.00 ₱0.00 ₱37,008.86 ₱0.00
Net Income After Taxes and Interest ₱80,526.09 ₱90,097.91 ₱58,617.94 ₱80,645.17

The Southside Cartel is forecast to earn a total net profit of Php 2,026,928.98 in 2024. The rise in revenue due to the consistent in
According to these, the Gross Profit for the year 2024 is forecast to rise to Php 1,882,527.98. By managing their branch in Metro M
year 2024, the forecasted total Net income of The Southside Cartel is Php 1,046,143.24.
 INCOME STATEMENT 2024 SUMMARY
2024 May 2024 Jun 2024 Jul 2024 Aug 2024 Sep 2024 Oct 2024 Nov 2024 Dec
₱164,425.91 ₱162,444.87 ₱163,435.39 ₱164,425.91 ₱172,019.87 ₱176,312.12 ₱204,376.78 ₱207,678.50
₱11,660.00 ₱11,502.00 ₱11,597.00 ₱11,673.00 ₱12,289.00 ₱12,659.00 ₱14,919.00 ₱15,196.00
₱152,765.91 ₱150,942.87 ₱151,838.39 ₱152,752.91 ₱159,730.87 ₱163,653.12 ₱189,457.78 ₱192,482.50
₱1,189.70 ₱1,173.78 ₱1,182.74 ₱1,188.70 ₱1,263.08 ₱1,297.25 ₱1,497.51 ₱1,527.71
₱43,151.69 ₱48,931.69 ₱43,301.69 ₱43,211.69 ₱43,931.69 ₱43,151.69 ₱48,151.69 ₱50,291.69
₱108,424.51 ₱100,837.40 ₱107,353.96 ₱108,352.51 ₱114,536.10 ₱119,204.18 ₱139,808.58 ₱140,663.10
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱4,511.42 ₱39,463.57 ₱4,511.42
₱103,913.09 ₱96,325.98 ₱102,842.54 ₱103,841.09 ₱110,024.68 ₱114,692.76 ₱100,345.02 ₱136,151.68
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱103,913.09 ₱96,325.98 ₱102,842.54 ₱103,841.09 ₱110,024.68 ₱114,692.76 ₱100,345.02 ₱136,151.68
₱0.00 ₱39,042.91 ₱0.00 ₱0.00 ₱44,022.46 ₱0.00 ₱0.00 ₱48,815.33
₱103,913.09 ₱57,283.07 ₱102,842.54 ₱103,841.09 ₱66,002.23 ₱114,692.76 ₱100,345.02 ₱87,336.34

n revenue due to the consistent increase in positive customer reviews would result in an increase in the Cost of Goods Solds of Php 144,401.00.
managing their branch in Metro Manila, Operation profit wil result to 1,328,921.98. Taxes remain at 13.9% of net earnings and are paid quarterly. For

4
 TOTAL
₱2,026,928.98
₱144,401.00
₱1,882,527.98
₱14,685.72
₱538,920.28
₱1,328,921.98
₱0.00
₱113,889.19
₱1,215,032.80
₱0.00
₱1,215,032.80
₱168,889.56
₱1,046,143.24

Php 144,401.00.
re paid quarterly. For the
 Sales for Jan-Mar 2021
Sales per Week/Drop (in Units)
Month Place TOTAL
1st 2nd 3rd 4th 5th
January Instagram Shop 15 34 36 31 26 142
Physical Store 10 2 4 2 4 22
February Instagram Shop 21 18 25 13 22 99
Physical Store 8 6 0 15 8 37
March Instagram Shop 25 31 54 24 15 149
Physical Store 10 0 0 6 12 28
To compute for Southside's forecasted sales for the next three years, the business
consultants used the weighted moving average approach and a combination of
intellectual guesses on what months sales will increase and decrease considering internal
factors, external factors, and proposed marketing strategies discussed in previous
chapters.
 Giveaways(Promotional Expense) for 2021
Pieces (Vouchers/Cash Giveaways/Discounts)
Month
1st 2nd 3rd 4th
Jan 1 4+(Php 200) (Php50) 5+(Php 350)

Feb - (Php50) - -

March - - 1-
April (Start of collab w - - 3
(per week yung nakalagay here)
1
Discounts)
5th
(Php 400)

-
-
For Year 1-3
The tables below show the projected Income Statements of The Southside Cartel for the next three
units of both the Instagram store, partner physical store, and emerging owned physical store. The co
more stable than the simple moving average approach. The selling price used is Php 475 pesos wh
internal and external market factors were also considered in the computation of sales forecasts. The
can also be seen on the previous chapters and the KPI/KRA table. The external factors include peak
explanation on the method of forecasting sales and COGS will be presented later in the Projected S

The business does not include sales discount because of Southside's payment-first-policy. Trade dis
in the operating expenses (OPEX) and not on sales discount since they are not implementing credit
expenses for the past 3 months. Expenses for utilities such as water, WiFi, and electricity were estim
rent expenses were also added: (1) is the rent for the racks of Chamberlair (a partner physical store
emerging physical store in 2023. Additional expenses for their physical store opening in 2023 were a
how much a student and amateur staff price their services since the consultants were not looking fo
estimates provided by the owners, along with additional expenses related to plans and strategies me
2022-2024. The consultants included the expenses incurred for the socio-economic plan on the othe
of 4 projects and expenses for each are declared on Chapter 7. No other income were declared sinc

For summary of year 1-3

Income Summary for Year 2023 The expected Net Sales of The Southside Cartel in the year 2023
approval rating on its Instagram interface and its other promotional methods. Fixed operating expen
procuring an Operating profit of Php 906,141.24. Tax obligations are still paid quarterly, which is 13.
is Php 693,092.18.

Income Summarythe
for projection
the Year 2022:
of an increase in sales. Advertising efforts also play a role in the
quarter to the year up until the end of the year. It is also observed that there is
SouthSide Cartel's projected team building program. It is expected that by the
Income Summary for the Year 2024:
The Southside Cartel is forecast to earn a total net profit of Php 2,026,928.98 in 202
would result in an increase in the Cost of Goods Solds of Php 144,401.00. According
By managing their branch in Metro Manila, Operation profit wil result to 1,328,921.98
the forecasted total Net income of The Southside Cartel is Php 1,046,143.24.
Southside Cartel for the next three (3) years. The net sales computed stems out from the computation of gross sale in
rging owned physical store. The consultants used the weighted moving average approach to forecast sales as this this
g price used is Php 475 pesos which is extracted from the average price of the products listed in Chapter 1. Multiple
omputation of sales forecasts. The internal factors were adjusted based on the timeline of departmental plans which
e. The external factors include peak seasons and the establishment of their own physical store. A more in-depth
presented later in the Projected Sales Budget.

de's payment-first-policy. Trade discounts given to consumers are interpreted as promotional expense and is declared
e they are not implementing credit sales. The business owners provided the consultants with estimates of their general
ter, WiFi, and electricity were estimated based on its fraction in a normal household utility expense. Two categories of
amberlair (a partner physical store) which is 10% of the South Side Cartel's sales in that store and (2) rent for
ysical store opening in 2023 were also accounted for. Additionally, rates for hiring the workers are estimated based on
he consultants were not looking for professionals to reflect the business brand - for the broque and boujee. The
s related to plans and strategies mentioned in previous chapters, were used in forecasting the expenses for years
he socio-economic plan on the other expenses account since it is not part of their normal operations. They were a total
No other income were declared since all of it will be offset upon donations.

Southside Cartel in the year 2023 will be Php 1,464,170.75. The Southside Cartel shall continously improve its
al methods. Fixed operating expense will amount to Php 441,267.81 with the opening of the physical facility, thus
are still paid quarterly, which is 13.9% of the total earnings as stated by the owner. Overall, the Net Profit for year 2023

sing efforts also play a role in the increase, having projected that it will gain from the latter part of the first
. It is also observed that there is an increase in other expenses present in the month of April because of The
ogram. It is expected that by the year 2022, The SouthSide Cartel would hire at least a three-part team
t profit of Php 2,026,928.98 in 2024. The rise in revenue due to the consistent increase in positive customer reviews
olds of Php 144,401.00. According to these, the Gross Profit for the year 2024 is forecast to rise to Php 1,882,527.98.
ion profit wil result to 1,328,921.98. Taxes remain at 13.9% of net earnings and are paid quarterly. For the year 2024,
Cartel is Php 1,046,143.24.
mputation of gross sale in
forecast sales as this this
ed in Chapter 1. Multiple
epartmental plans which
e. A more in-depth

l expense and is declared

estimates of their general
pense. Two categories of
e and (2) rent for
s are estimated based on
ue and boujee. The
e expenses for years
rations. They were a total

inously improve its

physical facility, thus
he Net Profit for year 2023

atter part of the first

of April because of The
a three-part team
sitive customer reviews
rise to Php 1,882,527.98.
rterly. For the year 2024,
 VERTICAL
INCOME STATEMENT 2024 2023 2022
2024 2023 2022

/ Gross sales ₱2,916,025.00 ₱2,106,417.43 ₱1,482,672.46 100.00% 100.00% 100.00%

Sales Discounts and/or Returns ₱889,096.02 ₱642,246.67 ₱452,066.83 30.49% 30.49% 30.49%
Net Sales 2,026,928.98 1,464,170.75 1,030,605.63 69.51% 69.51% 69.51%
Cost of Goods Sold 144,401.00 100,062.77 68,695.59 4.95% 4.75% 4.63%
Gross Profit 1,882,527.98 1,364,107.98 961,910.04 64.56% 64.76% 64.88%
Operating Expenses 553,606.00 457,966.74 180,922.13 18.98% 21.74% 12.20%
Operating Profit 1,328,921.98 906,141.24 780,987.91 45.57% 43.02% 52.67%
Other Income 0.00 0.00 0.00
Other Expenses 113,889.19 101,156.13 44,358.25 3.91% 4.80% 2.99%
Earnings Before Interest and Taxes 1,215,032.80 804,985.11 736,629.67 41.67% 38.22% 49.68%
Interest Expense 0.00 0.00 0.00
Earnings Before Taxes 1,215,032.80 804,985.11 736,629.67 41.67% 38.22% 49.68%
Business Tax 168,889.56 111,892.93 102,391.52 5.79% 5.31% 6.91%
Net Profit 1,046,143.24 693,092.18 634,238.14 35.88% 32.90% 42.78%

Explanation

i. Vertical Analysis The Gross Sales is expected to increase gradually in the years 2022-2024. However, a decrease of Gross Profit was also fo
amount of Cost from Service rendered. The percentage of Net Sales in juxtaposition with Gross Sales were maintained at 69.51%, as well as the S
30.49%. Operating Expenses in proportion to the sales are expected to fluctuate from 2022-2024 due to the planned opening of the physical store
the remaining accounts of profits, earnings and taxes. Overall, the forecast have seen a Net Profit range of 33% to 43% in proportion to the Gross
manage to procure more sales over the years; however, percentage of Net Profit shall decrease in 2023 with the significant increase of expenses,
least percentage of expenses recorded.

i. Horizontal Analysis The business anticipates an increase of Gross Sales within the years with the enhanced marketing strategies. Sales Disco
equivalently, as well as Net Sales at 38.44% in 2022-2023 and 42.07% in 2023-2024. Gross Profit has also increased by 38% in 2022-2023 and 4
Expenses and Other Expenses were seen with a double surge from 2023-2024 at 153.13% and 128.04% respectively; thus, Operating Profit only i
years which is a low increase compared to the 46.66% increase in 2022-2023. Overall, Net Profit is seen with a half increase in 2022-2023, but on
2024.
 HORIZONTAL
2022-2023 2023-2024
PESO △% PESO △%
₱809,607.58 38.44% ₱623,744.97 42.07%
₱246,849.35 38.44% ₱190,179.84 42.07%
₱562,758.23 38.44% ₱433,565.13 42.07%
₱44,338.23 44.31% ₱31,367.19 45.66%
518,420.00 38.00% 402,197.94 41.81%
₱95,639.26 20.88% ₱277,044.61 153.13%
422,780.74 46.66% 125,153.33 16.03%

12,733.06 12.59% 56,797.88 128.04%

410,047.68 50.94% 68,355.45 9.28%

₱410,047.68 50.94% ₱68,355.45 9.28%

₱56,996.63 50.94% ₱9,501.41 9.28%
353,051.06 50.94% 58,854.04 9.28%

e of Gross Profit was also forecasted due to the increasing

d at 69.51%, as well as the Sales Discount and Returns at
pening of the physical store in 2023. This generally affected
% in proportion to the Gross Sales. The Southside Cartel can
icant increase of expenses, and bounce back at 2024 with the

eting strategies. Sales Discounts and Returns have increased

by 38% in 2022-2023 and 41.81% in 2023-2024. Operating
thus, Operating Profit only increased by 16.03% on those
crease in 2022-2023, but only an 9.28% increase in 2023-
 2021 SALE
January February March
Less/Add: Add 5% & 10% & 1.8%
Internal Factors
Marketing
Human Resource
Operations
Socioeconomic Plan
Summer
External factors Season
Gross Sales (in Units) IG shop 142 99 149
Gross Sales (In Units) Physical Store 22 37 28
Total Gross Sale (pesos) ₱77,900.00 ₱64,600.00 ₱84,075.00
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱23,673.81 ₱19,631.94 ₱25,550.39
NET SALES (pesos) ₱54,226.19 ₱44,968.06 ₱58,524.61

NOTES:

2022 SALE
January February March
Less/Add: Add 0.5% Add 5%, 1%, & 2%
Internal Factors
Marketing Note 8, 9, 10
Human Resource
Operations Note 38 & 39
Socioeconomic Summer
External factors Season
Gross Sales (in Units) IG shop 185 185 201
Gross Sales (In Units) Physical Store 37 37 39
Total Gross Sale (pesos) ₱105,413.76 ₱105,450.00 ₱113,943.00
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱32,140.65 ₱32,151.71 ₱34,741.22
NET SALES (pesos) ₱73,273.10 ₱73,298.30 ₱79,201.78

NOTES:

2023 SALE
January February March
Less/Add: Add 0.8% Add 0.8% Add 5% , 0.8%, 0.3%
Internal Factors
Marketing note 11 note 11 note 11
 Human Resource
Operations note 44
Socioeconomic Summer
External factors Season
Gross Sales (in Units) IG shop 267 272 288
Gross Sales (In Units) Physical Store 46 46 48
Total Gross Sale (pesos) ₱148,732.00 ₱151,126.00 ₱159,519.73
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱45,348.39 ₱46,078.32 ₱48,637.56
NET SALES (pesos) ₱103,383.61 ₱105,047.68 ₱110,882.16

NOTES:

2024 SALE
January February March
Less/Add: Add 0.8% Add 0.8% Add 5%. , 0.8%
Internal Factors
Marketing note 11 note 11 note 11
Human Resource
Operations
Socioeconomic Summer
External factors Season
Gross Sales (in Units) IG shop 384 392 413
Gross Sales (In Units) Physical Store 60 60 60
Total Gross Sale (pesos) ₱210,900.00 ₱214,700.00 ₱224,675.00
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱64,303.41 ₱65,462.03 ₱68,503.41
NET SALES (pesos) ₱146,596.59 ₱149,237.97 ₱156,171.59

NOTES for 2022-2024 net sales

The net sales computed stems out form the computation of gross sale in units of both the Instagram store, partner phys
owned physical store. The consultants used the weighted moving average approach to forecast sales as this this mo
average approach. The selling price used is Php 475 pesos which is extracted from the average price of the products l
internal and external market factors were also considered in the computation of sales forecasts. The internal factors
timeline of departmental plans which can also be seen on the previous chapters and the KPI/KRA table. The external fa
and the establishment of their own physical store. The business does not include sales discount because of Southside'
Discounts given to consumers are interpreted as promotional expense and is declared in the OPEX.
 2021 SALES FORECAST
April May June July August September
Add 5% & 10% & 1.8%
Add 5%& 1% Add 10% Add 0.5% Add 5%

Note 1, 2, Note 3 Note 4 & 5 Note 6

Note 36

Summer Summer Bermonths

Season Season Season
154 149 165 158 159 167
33 33 35 34 34 35
₱88,825.00 ₱86,450.00 ₱95,000.00 ₱91,200.00 ₱91,575.25 ₱95,950.00
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱26,993.92 ₱26,272.16 ₱28,870.50 ₱27,715.68 ₱27,829.72 ₱29,159.21
₱61,831.08 ₱60,177.85 ₱66,129.50 ₱63,484.32 ₱63,745.53 ₱66,790.80

2022 SALES FORECAST

April May June July August September
Add 5%, 1.1% Add 5% Add 5% , 0.8%

Note 11

Note 41
Summer Summer Bermonths
Season Season Season
204 209 216 211 212 224
40 41 42 41 41 43
₱115,715.70 ₱118,750.00 ₱122,550.00 ₱119,700.00 ₱120,175.00 ₱126,825.00
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱35,281.72 ₱36,206.88 ₱37,365.50 ₱36,496.53 ₱36,641.36 ₱38,668.94
₱80,433.98 ₱82,543.13 ₱85,184.51 ₱83,203.47 ₱83,533.64 ₱88,156.06

2023 SALES FORECAST

April May June July August September
Add 5% , 0.8%, 1.1%
Add 5%, , 0.8% Add 0.8% Add 0.8% Add 0.8% Add 5% , 0.8%

note 11 note 11 note 11 note 11 note 11 note 11

 Season & Note Summer Bermonths
46 Season Season
297 306 301 303 305 322
59 56 55 55 55 58
₱169,067.70 ₱171,670.70 ₱169,286.20 ₱170,243.80 ₱171,201.40 ₱180,206.45
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱51,548.74 ₱52,342.40 ₱51,615.36 ₱51,907.33 ₱52,199.31 ₱54,944.95
₱117,518.96 ₱119,328.30 ₱117,670.84 ₱118,336.47 ₱119,002.09 ₱125,261.50

2024 SALES FORECAST

April May June July August September
Add 5%, , 0.8% Add 5%, , 0.8% Add 0.8% Add 0.8% Add 0.8% Add 5% , 0.8%

note 11 note 11 note 11 note 11 note 11 note 11

Summer Summer Bermonths

Season Season Season
424 438 432 435 438 461
60 60 60 60 60 60
₱229,900.00 ₱236,550.00 ₱233,700.00 ₱235,125.00 ₱236,550.00 ₱247,475.00
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱70,096.51 ₱72,124.10 ₱71,255.13 ₱71,689.61 ₱72,124.10 ₱75,455.13
₱159,803.49 ₱164,425.91 ₱162,444.87 ₱163,435.39 ₱164,425.91 ₱172,019.87

the Instagram store, partner physical store, and emerging

h to forecast sales as this this more stable than the moving
he average price of the products listed in Chapter 1. Multiple
es forecasts. The internal factors were adjusted based on the
he KPI/KRA table. The external factors include peak seasons
s discount because of Southside's payment-first-policy.
d in the OPEX.
 October November December TOTAL
Add 5% Add 5% Add 10% & 5%

Note 7

Bermonths Bermonths
Season Season Christmas NOTES:
170 175 195 1882 2285
36 37 39 403
₱97,850.00 ₱100,700.00 ₱111,150.00 ₱1,085,275.25
₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱29,736.62 ₱30,602.73 ₱33,778.49 ₱329,815.15
₱68,113.39 ₱70,097.27 ₱77,371.52 ₱755,460.10

October November December TOTAL

Add 5% , 0.8%
Add 5%, 15%, & 0.8%
Add 10% & 0.8%

Note 11 Note 11 Note 11

Bermonths Note 53
Bermonths
Season Season Christmas
230 271 276 2624 3121 36.62%
44 45 48 498
₱130,150.00 ₱150,100.00 ₱153,900.00 ₱1,482,672.46
₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱39,682.74 ₱45,765.49 ₱46,924.11 ₱452,066.83
₱90,467.27 ₱104,334.51 ₱106,975.89 ₱1,030,605.63

October November December TOTAL

Add 5% , 0.8%
Add 5%, 15%, , 0.8%
Add 10% , 0.8%

note 11 note 11 note 11

 Bermonths Note 53
Bermonths
Season Season Christmas
331 390 397 3780 4435 42.07%
56 59 63 655
₱183,898.15 ₱213,267.40 ₱218,197.90 ₱2,106,417.43
₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱56,070.55 ₱65,025.23 ₱66,528.54 ₱642,246.67
₱127,827.60 ₱148,242.17 ₱151,669.36 ₱1,464,170.75

October November December TOTAL

Add 5% , 0.8%
Add 5%, 15%, , 0.8%
Add 10% , 0.8%

note 11 note 11 note 11

Bermonths Note 53
Bermonths
Season Season Christmas
474 559 569 5419 6139 38.44%
60 60 60 720
₱253,650.00 ₱294,025.00 ₱298,775.00 ₱2,916,025.00
₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱77,337.89 ₱89,648.22 ₱91,096.50 ₱889,096.02
₱176,312.12 ₱204,376.78 ₱207,678.50 ₱2,026,928.98
 2021 COST OF GOODS SOLD
January February March
Gross Sales (in Units) IG shop 142 99 149
Gross Sales (In Units) Physical Store 22 37 28
Selling Price ₱475.00 ₱475.00 ₱475.00
Total Gross Sale (pesos) ₱77,900.00 ₱64,600.00 ₱84,075.00
COGS ₱2,750.00 ₱500.00 ₱5,000.00

When asked what their cost of goods sold were for the past 3 months, the business owners gave the business consultants an
business consultants assigned the lowest amount (Php500) to the month with the lowest sales, the average amount (Php2,750
sales. The forecasted COGS was computed using the weighted moving average approach based on the historical COGS and

2022 COST OF GOODS SOLD

January February March
Gross Sales (in Units) IG shop 185 185 201
Gross Sales (In Units) Physical Store 37 37 39
Selling Price ₱475.00 ₱475.00 ₱475.00
Total Gross Sale (pesos) ₱105,413.76 ₱105,450.00 ₱113,943.00
COGS ₱4,791.00 ₱4,818.00 ₱5,246.00

2023 COST OF GOODS SOLD

January February March
Gross Sales (in Units) IG shop 267 272 288
Gross Sales (In Units) Physical Store 46 46 48
Selling Price ₱475.00 ₱475.00 ₱475.00
Total Gross Sale (pesos) ₱148,732.00 ₱151,126.00 ₱159,519.73
COGS ₱7,032.00 ₱7,175.00 ₱7,585.00

2024 COST OF GOODS SOLD

January February March
Gross Sales (in Units) IG shop 384 392 413
Gross Sales (In Units) Physical Store 60 60 60
Selling Price ₱475.00 ₱475.00 ₱475.00
Total Gross Sale (pesos) ₱210,900.00 ₱214,700.00 ₱224,675.00
COGS ₱10,215.00 ₱10,423.00 ₱10,987.00
 2021 COST OF GOODS SOLD FORECAST
April May June July August September
154 149 165 158 159 167
33 33 35 34 34 35
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱88,825.00 ₱86,450.00 ₱95,000.00 ₱91,200.00 ₱91,575.25 ₱95,950.00
₱3,737.00 ₱3,676.00 ₱4,355.00 ₱4,027.00 ₱4,075.28 ₱4,322.00

owners gave the business consultants an estimate of Php500-Php5,000 per month. In order to distribute the COGS for the historical sales,
west sales, the average amount (Php2,750) to the month with moderate sales, and the highest amount (Php5,000) to the month with the hig
roach based on the historical COGS and increases/decreases in sales due to internal and external factors.

2022 COST OF GOODS SOLD FORECAST

April May June July August September
204 209 216 211 212 224
40 41 42 41 41 43
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱115,715.70 ₱118,750.00 ₱122,550.00 ₱119,700.00 ₱120,175.00 ₱126,825.00
₱5,332.59 ₱5,463.00 ₱5,649.00 ₱5,529.00 ₱5,551.00 ₱5,886.00

2023 COST OF GOODS SOLD FORECAST

April May June July August September
297 306 301 303 305 322
59 56 55 55 55 58
 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱169,067.70 ₱171,670.70 ₱169,286.20 ₱170,243.80 ₱171,201.40 ₱180,206.45
₱7,858.22 ₱8,082.06 ₱7,978.32 ₱8,048.88 ₱8,098.27 ₱8,526.42

2024 COST OF GOODS SOLD FORECAST

April May June July August September
424 438 432 435 438 461
60 60 60 60 60 60
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱229,900.00 ₱236,550.00 ₱233,700.00 ₱235,125.00 ₱236,550.00 ₱247,475.00
₱11,281.00 ₱11,660.00 ₱11,502.00 ₱11,597.00 ₱11,673.00 ₱12,289.00
 October November December TOTAL
170 175 195 1882
36 37 39 403
₱475.00 ₱475.00 ₱475.00
₱97,850.00 ₱100,700.00 ₱111,150.00 ₱1,085,275.25
₱4,398.00 ₱4,526.00 ₱5,060.00 ₱46,426.28

ute the COGS for the historical sales, the

t (Php5,000) to the month with the highest
ctors.

October November December TOTAL

230 271 276 2624
44 45 48 498
₱475.00 ₱475.00 ₱475.00
₱130,150.00 ₱150,100.00 ₱153,900.00 ₱1,482,672.46
₱6,045.00 ₱7,125.00 ₱7,260.00 ₱68,695.59

October November December TOTAL

331 390 397 3780
56 59 63 655
 ₱475.00 ₱475.00 ₱475.00
₱183,898.15 ₱213,267.40 ₱218,197.90 ₱2,106,417.43
₱8,783.52 ₱10,351.35 ₱10,543.73 ₱100,062.77

October November December TOTAL

474 559 569 5419
60 60 60 720
₱475.00 ₱475.00 ₱475.00
₱253,650.00 ₱294,025.00 ₱298,775.00 ₱2,916,025.00
₱12,659.00 ₱14,919.00 ₱15,196.00 ₱144,401.00
 January February March
Gross Sales (in Units) IG shop 142 99 149
Gross Sales (In Units) Physical Store 22 37 28
Total Gross Sale (pesos) ₱77,900.00 ₱64,600.00 ₱84,075.00
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱23,673.81 ₱19,631.94 ₱25,550.39
NET SALES (pesos) ₱54,226.19 ₱44,968.06 ₱58,524.61

January February March

Gross Sales (in Units) IG shop 185 185 201
Gross Sales (In Units) Physical Store 37 37 39
Total Gross Sale (pesos) ₱105,413.76 ₱105,450.00 ₱113,943.00
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱32,140.65 ₱32,151.71 ₱34,741.22
NET SALES (pesos) ₱73,273.10 ₱73,298.30 ₱79,201.78

January February March

Gross Sales (in Units) IG shop 267 272 288
Gross Sales (In Units) Physical Store 46 46 48
Total Gross Sale (pesos) ₱148,732.00 ₱151,126.00 ₱159,519.73
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱45,348.39 ₱46,078.32 ₱48,637.56
NET SALES (pesos) ₱103,383.61 ₱105,047.68 ₱110,882.16

January February March

Gross Sales (in Units) IG shop 384 392 413
Gross Sales (In Units) Physical Store 60 60 60
Total Gross Sale (pesos) ₱210,900.00 ₱214,700.00 ₱224,675.00
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱64,303.41 ₱65,462.03 ₱68,503.41
NET SALES (pesos) ₱146,596.59 ₱149,237.97 ₱156,171.59

PROJECTED SALES (yearly)

2022 2023 2024
Gross Sales (in Units) IG shop 2,624 3,780 5,419
 Gross Sales (In Units) Physical Store 498 655 720
Total Gross Sale (pesos) ₱1,482,672.46 ### ###
Selling Price ₱475.00 ₱475.00 ₱475.00
Sales Discount ₱0.00 ₱0.00 ₱0.00
Sales Return ₱452,066.83 ₱642,246.67 ₱889,096.02
NET SALES (pesos) ₱1,030,605.63 ### ###

NOTES for 2022-2024 net sales

The net sales computed stems out form the computation of gross sale in units of both the Instagram
store, and emerging owned physical store. The consultants used the weighted moving average app
this this more stable than the moving average approach. The selling price used is Php 475 pesos w
average price of the products listed in Chapter 1. Multiple internal and external market factors were
computation of sales forecasts. The internal factors were adjusted based on the timeline of departm
be seen on the previous chapters and the KPI/KRA table. The external factors include peak season
their own physical store. The business does not include sales discount because of Southside's paym
given to consumers are interpreted as promotional expense and is declared in the OPEX.
 2021 SALES FORECAST
April May June July August September
154 149 165 158 159 167
33 33 35 34 34 35
₱88,825.00 ₱86,450.00 ₱95,000.00 ₱91,200.00 ₱91,575.25 ₱95,950.00
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱26,993.92 ₱26,272.16 ₱28,870.50 ₱27,715.68 ₱27,829.72 ₱29,159.21
₱61,831.08 ₱60,177.85 ₱66,129.50 ₱63,484.32 ₱63,745.53 ₱66,790.80

2022 SALES FORECAST

April May June July August September
204 209 216 211 212 224
40 41 42 41 41 43
₱115,715.70 ₱118,750.00 ₱122,550.00 ₱119,700.00 ₱120,175.00 ₱126,825.00
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱35,281.72 ₱36,206.88 ₱37,365.50 ₱36,496.53 ₱36,641.36 ₱38,668.94
₱80,433.98 ₱82,543.13 ₱85,184.51 ₱83,203.47 ₱83,533.64 ₱88,156.06

2023 SALES FORECAST

April May June July August September
297 306 301 303 305 322
59 56 55 55 55 58
₱169,067.70 ₱171,670.70 ₱169,286.20 ₱170,243.80 ₱171,201.40 ₱180,206.45
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱51,548.74 ₱52,342.40 ₱51,615.36 ₱51,907.33 ₱52,199.31 ₱54,944.95
₱117,518.96 ₱119,328.30 ₱117,670.84 ₱118,336.47 ₱119,002.09 ₱125,261.50

2024 SALES FORECAST

April May June July August September
424 438 432 435 438 461
60 60 60 60 60 60
₱229,900.00 ₱236,550.00 ₱233,700.00 ₱235,125.00 ₱236,550.00 ₱247,475.00
₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱0.00
₱70,096.51 ₱72,124.10 ₱71,255.13 ₱71,689.61 ₱72,124.10 ₱75,455.13
₱159,803.49 ₱164,425.91 ₱162,444.87 ₱163,435.39 ₱164,425.91 ₱172,019.87
nits of both the Instagram store, partner physical
hted moving average approach to forecast sales as
used is Php 475 pesos which is extracted from the
ernal market factors were also considered in the
n the timeline of departmental plans which can also
tors include peak seasons and the establishment of
ause of Southside's payment-first-policy. Discounts
d in the OPEX.
 October November December TOTAL Pro
170 175 195 1,882 Month
36 37 39 403 January
₱97,850.00 ₱100,700.00 ₱111,150.00 ₱1,085,275.25 February
₱475.00 ₱475.00 ₱475.00 March
₱0.00 ₱0.00 ₱0.00 ₱0.00 April
₱29,736.62 ₱30,602.73 ₱33,778.49 ₱329,815.15 May
₱68,113.39 ₱70,097.27 ₱77,371.52 ₱755,460.10 June
July
August
October November December TOTAL September
230 271 276 2,624 October
44 45 48 498 November
₱130,150.00 ₱150,100.00 ₱153,900.00 ₱1,482,672.46 December
₱475.00 ₱475.00 ₱475.00 TOTAL
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱39,682.74 ₱45,765.49 ₱46,924.11 ₱452,066.83
₱90,467.27 ₱104,334.51 ₱106,975.89 ₱1,030,605.63

October November December TOTAL

331 390 397 3,780
56 59 63 655
₱183,898.15 ₱213,267.40 ₱218,197.90 ₱2,106,417.43
₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱56,070.55 ₱65,025.23 ₱66,528.54 ₱642,246.67
₱127,827.60 ₱148,242.17 ₱151,669.36 ₱1,464,170.75

October November December TOTAL

474 559 569 5,419
60 60 60 720
₱253,650.00 ₱294,025.00 ₱298,775.00 ₱2,916,025.00
₱475.00 ₱475.00 ₱475.00
₱0.00 ₱0.00 ₱0.00 ₱0.00
₱77,337.89 ₱89,648.22 ₱91,096.50 ₱889,096.02
₱176,312.12 ₱204,376.78 ₱207,678.50 ₱2,026,928.98
 Projected Cost of Goods Sold
2021 2022 2023 2024
₱2,750.00 ₱4,791.00 ₱7,032.00 ₱10,215.00
₱500.00 ₱4,818.00 ₱7,175.00 ₱10,423.00
₱5,000.00 ₱5,246.00 ₱7,585.00 ₱10,987.00
₱3,737.00 ₱5,332.59 ₱7,858.22 ₱11,281.00
₱3,676.00 ₱5,463.00 ₱8,082.06 ₱11,660.00
₱4,355.00 ₱5,649.00 ₱7,978.32 ₱11,502.00
₱4,027.00 ₱5,529.00 ₱8,048.88 ₱11,597.00
₱4,075.28 ₱5,551.00 ₱8,098.27 ₱11,673.00
₱4,322.00 ₱5,886.00 ₱8,526.42 ₱12,289.00
₱4,398.00 ₱6,045.00 ₱8,783.52 ₱12,659.00
₱4,526.00 ₱7,125.00 ₱10,351.35 ₱14,919.00
₱5,060.00 ₱7,260.00 ₱10,543.73 ₱15,196.00
₱46,426.28 ₱68,695.59 ₱100,062.77 ₱144,401.00
 Internal and External Factors Affecting Monthly S
2022 202
Month
Internal Factor/s External Factor/s Effect Internal Factor/s
January Notes 5 & 6 - 0.5% increase Note 4
February - - - Note 4
March Notes 1, 2, & 3 8% increase Notes 4 & 8
April Note 7 Summer Season 6.1% increase Notes 4 & 10
May - 5% increase Note 4
June - - - Note 4
July - - - Note 4
August - - - Note 4
September Note 4 5.8% increase Note 4
October Note 4 Bermonths Season 5.8% increase Note 4
November Notes 4 & 11 20.8% increase Notes 4 & 11
December Note 4 Christmas Season 10.8% increase Note 4
NOTES: Increase/decrease in values is based on initial forecasted sales using weighted moving
According to the owners, their sales peak during the summer and bermonths seasons
for these seasons, leading to more sales. The business consultants considered these
ors Affecting Monthly Sales and Gost of Goods Sold
2023 2024
External Factor/s Effect Internal Factor/s External Factor/s
- 0.8% increase Note 4
- 0.8% increase Note 4
Summer Season 6.1% increase Note 4
Summer Season & Note 10 6.9% increase Note 4 Summer Season
Summer Season 5.8% increase Note 4
- 0.8% increase Note 4
- 0.8% increase Note 4
- 0.8% increase Note 4
5.8% increase Note 4
Bermonths Season 5.8% increase Note 4 Bermonths Season
20.8% increase Notes 4 & 11
Christmas Season 10.8% increase Note 4
es using weighted moving average approach.
and bermonths seasons (including Christmas) because the style of their products are generally best suited
ultants considered these peak seasons into the computation of net sales and COGS.
 24
Effect
0.8% increase
0.8% increase
5.8% increase
5.8% increase
5.8% increase
0.8% increase
0.8% increase
0.8% increase
5.8% increase
5.8% increase
20.8% increase
10.8% increase

are generally best suited

GS.

Notes for Sales Projecti

Department Note Month Year
Marketing 1 Mar 2022
2 Mar 2022
3 Mar 2022
4 Sept 2022
Operations 5 Jan 2022
6 Jan 2022
7 Apr 2022
8 Mar 2023
9 Apr 2023
10 Apr 2023
Socioeconom 11 Nov 2022
 Notes for Sales Projection
Action Duration
Increase average customer product purchased per month to 1.5 products per
Monthly
customer
Increase monthly Instagram impressions by 75% Monthly
Increase monthly profile discovery by 40% Monthly
Increase monthly sales by 0.8% Monthly
Decrease customer waiting time response on Instagram by 60% -
Increase available payment schemes by 30% -
Have at least 15 pieces available per drop -
Reduce distribution time by 8% (inclusive of courier) -
Have at least 20 pieces available per drop -
Establish one branch in Metro Manila(Quezon City, Manila, or Makati) within
-
April 2023
Implementation of Save the Waves Campaign (Duration: 1week every month
Annually
of November)
 PURCHASES BUDGET (monthly)
2021
Jan Feb Mar Apr May June July Aug
Expected Sales in Units 164 136 177 187 182 200 192 193
Add: Desired Ending Inventory 63 63 63 63 63 63 63 63
Total needed Inventory 227 199 240 250 245 263 255 256

Less: Beginning Inventory 83 63 63 63 63 63 63 63

Units to be Purchased 144 136 177 187 182 200 192 193

2022
Jan Feb Mar Apr May June July Aug
Expected Sales in Units 222 222 240 244 250 258 252 253
Add: Desired Ending Inventory 53 53 53 53 53 53 53 53
Total needed Inventory 275 275 293 297 303 311 305 306

Less: Beginning Inventory 63 58 58 58 58 58 58 58

Units to be Purchased 212 217 235 239 245 253 247 248

2023
Jan Feb Mar Apr May June July Aug
Expected Sales in Units 313 318 336 356 361 356 358 360
Add: Desired Ending Inventory 43 43 43 43 43 43 43 43
Total needed Inventory 356 361 379 399 404 399 401 403

Less: Beginning Inventory 53 43 43 43 43 43 43 43

Units to be Purchased 303 318 336 356 361 356 358 360

2024
Jan Feb Mar Apr May June July Aug
Expected Sales in Units 444 452 473 484 498 492 495 498
Add: Desired Ending Inventory 33 33 33 33 33 33 33 33
Total needed Inventory 477 485 506 517 531 525 528 531

Less: Beginning Inventory 43 33 33 33 33 33 33 33

Units to be Purchased 434 452 473 484 498 492 495 498

PURCHASES BUDGET (yearly)

2022 2023 2024
Expected Sales in Units 3121 4435 6139
Add: Desired Ending Inventory 636 516 396
Total needed Inventory 3757 4951 6535
0 0 0
Less: Beginning Inventory 701 526 406
Units to be Purchased 3056 4425 6129

consultants first estimated the monthly inventories needed for 2021. The owners goal for the ending inventory is
to clear it per drop (sold out) but as a starting business this is hard to achieve hence, we decreased it bit by bit,
specifically 10 units per January. Th owners said they could tolerate up to 30k pesos of ending inventory which is
63 units (475 pesos of selling price)This decreased is also influenced by the marketing strategies proposed. Per
the owners estimated ending inventory, they usually have aroun 40-35% left in a 200-250 monthly pieces. With
this, we assumed 37% of 225 units (average of the range) for beginning inventory of January 2021 and worked
our ways towards the next months.
ly)

Sept Oct Nov Dec TOTAL

202 206 212 234 2285
63 63 63 63 758
265 269 275 297 3043

63 63 63 63
202 206 212 234 2266

Sept Oct Nov Dec TOTAL

267 274 316 324 3121
53 53 53 53 636
320 327 369 377 3757

58 58 58 58 701
262 269 311 319 3056

Sept Oct Nov Dec TOTAL

379 387 449 459 4435 70.39%
43 43 43 43 516
422 430 492 502 4951

43 43 43 43 526
379 387 449 459 4425

Sept Oct Nov Dec TOTAL

521 534 619 629 6139 72.24%
33 33 33 33 396
554 567 652 662 6535

33 33 33 33 406
521 534 619 629 6129
 or the ending inventory is
we decreased it bit by bit,
of ending inventory which is
strategies proposed. Per
250 monthly pieces. With
anuary 2021 and worked
 FINANCIAL RATIOS
Return on Investment 2022 2023 2024
906.05% 770.10% 697.43%
Net Profit ₱634,238.14 ₱693,092.18 ₱1,046,143.24
Initial Investment ₱70,000.00 ₱90,000.00 ₱150,000.00
Payback Period 2022 2023 2024
0.50 0.56 0.48
Total Investment ₱320,000.00 ₱390,000.00 ₱500,000.00
Annual Net Income ₱634,238.14 ₱693,092.18 ₱1,046,143.24
Breakeven Units 2022 2023 2024
321 936 1,140
Fixed Costs ₱149,150.28 ₱441,267.81 ₱538,920.28
Selling Price ₱475.00 ₱475.00 ₱475.00
Variable Costs (per unit) ₱10.18 ₱3.77 ₱2.39

business started here

2019 2020 2021
Initial ₱1,000.00 ₱30,000.00 ₱35,000.00
Working capital ₱96,000.00 ₱180,000.00 ₱240,000.00
Total INv
 Explanation for Roi
years.

The ROI values of 906.05%, 770.10%, and 697.43% are decreasing as the years pro
has still a good probability of gaining back their investments per their company's perf
owners are putting in more investments, but are not used actively in the reflected yea
Explanation for payback
The payback period indicates how long the business can recover the investments ma
per year were based from the expected plans and strategies for that specific year. Th
of Php 634,238.14 at the end of the year will have a 0.50 years (6 months) payback
return of Php 693,092.18 at the end of the year and will have a 0.56 years (6.72 mon
2024 that has a return of Php 1,046,143.24 will have a 0.48 years (5.76 months) pay
2022, 0.56 years for 2023, and 0.48 years for 2024 to reach their breakeven point pe
Explanation for businesses.
Breakeven Given that it will take Southside less than a year to recover their investm

The Breakeven Units is the number of units of goods or services that a company nee
financial losses but also make no profit. The fixed costs and variable costs per unit w
planned expansion of the business in the years 2023-2024, the amount of fixed cost
expected, the breakeven units for years 2023 and 2024 also increase because of thi
brings to the business is definitely worth the increase in breakeven units.

2022 2023 2024

₱70,000.00 ₱90,000.00 ₱150,000.00
₱250,000.00 ₱300,000.00 ₱350,000.00
₱320,000.00 ₱390,000.00 ₱500,000.00
3% are decreasing as the years progress. However, these are still good rates for ROI and the owners
vestments per their company's performance. The decrease in percentage could only mean that the
ot used actively in the reflected year's operations.

ss can recover the investments made for a specific year. The values provided for the total investment
strategies for that specific year. The Php 320,000.00 total investment made in 2022 that has a return
a 0.50 years (6 months) payback period. For the year 2023, the Php 390,000.00 investment has a
nd will have a 0.56 years (6.72 months) payback period. Lastly, the Php 500,000.00 investment made in
ve a 0.48 years (5.76 months) payback period. It will take The Southside Cartel about 0.50 years for
4 to reach their breakeven point per year. A shorter payback period is generally preferred for all
han a year to recover their investments per year, the business won't have high financial risks.

ods or services that a company needs to sell in order to break even, or in other words, to suffer no
costs and variable costs per unit were derived from the income statement summaries. Due to the
023-2024, the amount of fixed costs relatively increase based on the expansion expenses per year. As
2024 also increase because of this. This isn't necessarily bad, since the value that the expansion
ase in breakeven units.