RAYSIPI
FINANCIAL ASSUMPTIONS
ASSETS
1 The amount of Petty Cash set amounts to PHP 5000 and accounted under imprest system.
2 The 5% of Net Revenue will still be uncollected at the end of each year.
3 The 1% of Accounts Receivable will be equal to the total allowance for bad debts at the end of each year.
4 The 5% of Direct Materials will be equal to the unused inventory at the end of each year.
5 The Fixed Assets will be depreciated using Straight-line method.
6 The Fixed Assets except Building will have a useful life of 5 years.
LIABILITIES
1 The 10% of Direct Materials will be equal to the Accounts Payable to Suppliers at the end of each year.
2 The 1/12 of other annual expenses will be equal to the unpaid expenses at the end of each year.
EQUITY
1 The Profit or Loss will be distributed Equally.
2 In the event of Profit, the 0% will be retained for any possible expenditures.
3 In the event of Loss, Additional Investment will be made.
EXPENSES
1 The inflation rate will be 5% yearly.
2 Salaries will increase by 5% yearly.
REVENUE
1 The Selling Prices will increase by 10% yearly.
2 The Maximum Volume Capacity will be 38640 units.
RAYSIPI
Statement of Financial Position
As of the years 2023-2027
Notes
Initial Proj Cost
2023
2024
2025
2026
2027
ASSETS
CURRENT ASSETS
Cash
Accounts Receivable, net
Inventories
Prepaid Expenses
TOTAL CURRENT ASSETS
1
2
3
4
NONCURRENT ASSETS
Production Equipment, net
Property and Equipment, net
TOTAL NONCURRENT ASSETS
5
6
TOTAL ASSETS
₱
₱
₱
55,741.02
55,741.02
₱
₱
₱
₱
₱
59,869.01
119,542.50
74,382.00
20,000.00
273,793.51
₱
₱
₱
₱
₱
65,396.59
131,496.75
78,101.10
20,000.00
294,994.44
₱
₱
₱
₱
₱
71,164.67
144,646.43
82,006.16
20,000.00
317,817.25
₱
₱
₱
₱
₱
77,158.48
159,111.07
86,106.46
20,000.00
342,376.01
₱
₱
₱
₱
₱
₱
83,626.20
175,022.17
90,411.79
20,000.00
369,060.16
₱
₱
₱
3,750.00
7,260.00
11,010.00
₱
₱
₱
3,000.00
5,808.00
8,808.00
₱
₱
₱
2,250.00
4,356.00
6,606.00
₱
₱
₱
1,500.00
2,904.00
4,404.00
₱
₱
₱
750.00
1,452.00
2,202.00
₱
₱
₱
₱
66,751.02
₱
282,601.51
₱
301,600.44
₱
322,221.25
₱
344,578.01
₱
369,060.16
₱
₱
₱
₱
₱
₱
₱
148,764.00
12,000.00
4,500.00
4,687.71
19,525.00
26,373.78
215,850.49
₱
₱
₱
₱
₱
₱
₱
156,202.20
12,600.00
4,725.00
5,649.71
20,224.00
35,448.52
234,849.42
₱
₱
₱
₱
₱
₱
₱
164,012.31
13,230.00
4,961.25
6,660.71
20,935.20
45,670.76
255,470.23
₱
₱
₱
₱
₱
₱
₱
172,212.93
13,891.50
5,209.31
7,741.16
21,399.21
57,372.89
277,826.99
₱
₱
₱
₱
₱
₱
₱
180,823.57
14,586.08
5,469.78
8,875.63
22,071.67
70,482.41
302,309.14
-
LIABILITIES & EQUITY
CURRENT LIABILITIES
Accounts Payable
Rent Payable
Utilities Payable
Withholding Taxes Payable
Government Contributions Payable
Income Taxes Payable
TOTAL CURRENT LIABILITIES
7
8
9
10
11
12
₱
₱
₱
₱
₱
₱
₱
-
EQUITY
Toledo, Capital
Mendoza, Capital
Juat, Capital
Castillo, Capital
Valero, Capital
Dela Cruz, Capital
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
₱
66,751.02
₱
282,601.51
₱
301,600.44
₱
322,221.25
₱
344,578.01
₱
369,060.16
RAYSIPI
Statement of Comprehensive Income
For the years 2023-2027
Notes
2024
2025
2026
2027
2,415,000.00 ₱
1,592,410.00 ₱
822,590.00 ₱
2,656,500.00 ₱
1,671,591.00 ₱
984,909.00 ₱
2,922,150.00 ₱
1,754,629.05 ₱
1,167,520.95 ₱
3,214,365.00 ₱
1,840,697.00 ₱
1,373,668.00 ₱
3,535,801.50
1,932,037.35
1,603,764.15
13
14
₱
₱
₱
15
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
3,500.00
77,500.00
60,000.00
3,600.00
18,600.00
54,000.00
144,000.00
1,207.50
2,202.00
36,000.00
400,609.50
421,980.50
Less: Income Tax Expense (25%)
₱
105,495.13 ₱
141,794.06 ₱
Net Income After Taxes
₱
316,485.38
425,382.19
Less: Operating Expenses
Organizational Cost
13th Month Pay
SSS Premium Expense
Pag-ibig Premium Expense
Philhealth Premium Expense
Utilities Expense
Rent Expense
Bad Debt Expense
Depreaciation Expense
Insurance Expense
Total Operating Expenses
Operating Profit (Loss)
Payroll
Net Revenue
Less: Cost of Sales
Gross Profit
2023
16
17
2
56
18
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
3,675.00
81,375.00
61,530.00
3,600.00
19,530.00
56,700.00
151,200.00
120.75
2,202.00
37,800.00
417,732.75
567,176.25
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
3,858.75
85,443.75
63,060.00
3,600.00
20,506.50
59,535.00
158,760.00
132.83
2,202.00
39,690.00
436,788.83
730,732.13
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
4,254.27
94,201.73
64,590.00
3,600.00
22,608.42
65,637.34
175,032.90
160.72
2,202.00
43,758.23
476,045.60
1,127,718.54
182,683.03 ₱
229,491.55 ₱
281,929.64
548,049.09
688,474.64
845,788.91
₱
4,051.69
89,715.94
63,570.00
3,600.00
21,531.83
62,511.75
166,698.00
146.11
2,202.00
41,674.50
455,701.81
917,966.19
₱
RAYSIPI
Statement of Changes in Equity
As of the Years 2023-2027
2023
Beginning Balance
Toledo, Capital
Mendoza, Capital
Juat, Capital
Castillo, Capital
Valero, Capital
Dela Cruz, Capital
TOTAL
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
2024
₱
₱
₱
₱
₱
₱
₱
2023
Salary
Toledo, Capital
Mendoza, Capital
Juat, Capital
Castillo, Capital
Valero, Capital
Dela Cruz, Capital
TOTAL
₱
₱
₱
₱
₱
₱
₱
528,000.00
132,000.00
270,000.00
132,000.00
132,000.00
270,000.00
1,464,000.00
₱
₱
₱
₱
₱
₱
₱
(191,252.44)
(191,252.44)
(191,252.44)
(191,252.44)
(191,252.44)
(191,252.44)
(1,147,514.63)
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
(336,747.56)
59,252.44
(78,747.56)
59,252.44
59,252.44
(78,747.56)
(316,485.38)
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
₱
₱
₱
₱
₱
₱
₱
(185,302.97)
(185,302.97)
(185,302.97)
(185,302.97)
(185,302.97)
(185,302.97)
(1,111,817.81)
₱
₱
₱
₱
₱
₱
₱
(369,097.03)
46,702.97
(98,197.03)
46,702.97
46,702.97
(98,197.03)
(425,382.19)
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
582,120.00
145,530.00
297,675.00
145,530.00
145,530.00
297,675.00
1,614,060.00
(177,668.48)
(177,668.48)
(177,668.48)
(177,668.48)
(177,668.48)
(177,668.48)
(1,066,010.91)
₱
₱
₱
₱
₱
₱
₱
(404,451.52)
32,138.48
(120,006.52)
32,138.48
32,138.48
(120,006.52)
(548,049.09)
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
₱
₱
₱
₱
₱
₱
₱
611,226.00
152,806.50
312,558.75
152,806.50
152,806.50
312,558.75
1,694,763.00
₱
₱
₱
₱
₱
₱
₱
(167,714.73)
(167,714.73)
(167,714.73)
(167,714.73)
(167,714.73)
(167,714.73)
(1,006,288.36)
₱
₱
₱
₱
₱
₱
₱
(443,511.27)
14,908.23
(144,844.02)
14,908.23
14,908.23
(144,844.02)
(688,474.64)
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
(155,618.71)
(155,618.71)
(155,618.71)
(155,618.71)
(155,618.71)
(155,618.71)
(933,712.24)
2027
₱
₱
₱
₱
₱
₱
₱
2026
₱
₱
₱
₱
₱
₱
₱
641,787.30
160,446.83
328,186.69
160,446.83
160,446.83
328,186.69
1,779,501.15
2027
2026
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
2027
2026
2025
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
2027
2026
2025
2024
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
2025
2024
2023
Ending Balance
Toledo, Capital
Mendoza, Capital
Juat, Capital
Castillo, Capital
Valero, Capital
Dela Cruz, Capital
TOTAL
554,400.00
138,600.00
283,500.00
138,600.00
138,600.00
283,500.00
1,537,200.00
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
2026
2025
2024
2023
Additional Investment (Withdrawal)
Toledo, Capital
Mendoza, Capital
Juat, Capital
Castillo, Capital
Valero, Capital
Dela Cruz, Capital
TOTAL
₱
₱
₱
₱
₱
₱
₱
2024
2023
Share in Net Income (Loss)
Toledo, Capital
Mendoza, Capital
Juat, Capital
Castillo, Capital
Valero, Capital
Dela Cruz, Capital
TOTAL
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
2025
(486,168.59)
(4,828.12)
(172,567.98)
(4,828.12)
(4,828.12)
(172,567.98)
(845,788.91)
2027
₱
₱
₱
₱
₱
₱
₱
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
11,125.17
66,751.02
RAYSIPI
Statement of Cash Flows
For of the Years 2023-2027
2023
OPERATING ACTIVITIES
Net Income Before Interest and Tax
Add Non-Cash Expenses:
Depreciation Expense
Bad Debt Expense
Changes in Working Capital:
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Inventory
(Increase) Decrease in Prepaid Expenses
Increase (Decrease) in Accounts Payable
Increase (Decrease) in Rent Payable
Increase (Decrease) in Utilities Payable
Increase (Decrease) in Government Contributions Payable
Increase (Decrease) in Withholding Taxes Payable
Income Taxes Paid
CASH PROVIDED (USED) FROM OPERATING ACTIVITIES
2024
2025
2026
2027
₱
421,980.50
₱
567,176.25 ₱
730,732.13 ₱
917,966.19 ₱
₱
₱
2,202.00
1,207.50
₱
₱
2,202.00
1,328.25
2,202.00
1,461.08
2,202.00
1,607.18
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
(120,750.00)
(74,382.00)
(20,000.00)
148,764.00
12,000.00
4,500.00
19,525.00
4,687.71
(79,121.34)
320,613.36
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
INVESTING ACTIVITIES
Cash paid for acquisition of Production Equipment
Cash paid for acquisition of Property and Equipment
CASH PROVIDED (USED) FROM INVESTING ACTIVITIES
₱
₱
₱
(3,750.00) ₱
(7,260.00) ₱
(11,010.00) ₱
FINANCING ACTIVITIES
Proceeds from Initial Capital Investment
Withdrawals from Partners
CASH PROVIDED (USED) FROM FINANCING ACTIVITIES
₱
₱
₱
66,751.02 ₱
(316,485.38) ₱
(249,734.36) ₱
NET CASH USED OR PROVIDED
₱
BEGINNING CASH BALANCE
₱
ENDING CASH BALANCE
₱
(13,282.50)
(3,719.10)
7,438.20
600.00
225.00
699.00
962.00
(132,719.33)
430,909.77
-
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
(14,610.75)
(3,905.05)
7,810.11
630.00
236.25
711.20
1,011.00
(172,460.79)
553,817.17
-
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
(16,071.83)
(4,100.31)
8,200.62
661.50
248.06
464.01
1,080.45
(217,789.42)
694,468.46
-
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
1,127,718.54
2,202.00
1,767.90
(17,679.01)
(4,305.32)
8,610.65
694.58
260.47
672.46
1,134.47
(268,820.11)
852,256.62
-
₱
(425,382.19) ₱
(425,382.19) ₱
₱
(548,049.09) ₱
(548,049.09) ₱
₱
(688,474.64) ₱
(688,474.64) ₱
59,869.01 ₱
5,527.58
₱
5,768.07
₱
5,993.82
₱
6,467.71
-
₱
59,869.01
₱
65,396.59
₱
71,164.67
₱
77,158.48
₱
65,396.59
₱
71,164.67
₱
77,158.48
₱
83,626.20
59,869.01
(845,788.91)
(845,788.91)
RAYSIPI
Notes to Financial Statement
As of the Years 2023-2027
2023
1 CASH
Petty Cash
Cash in Bank
Beginning Balance
Net Cash provided (used)
Cash in Bank
Cash
2 ACCOUNTS RECEIVABLE
Net Revenue
Percentage Uncollected
Accounts Receivable
Percentage Bad Debts
Allowance for Bad Debts
Account Receivable
Less: Allow. For Bad Debts
Accounts Receivable, net
3 INVENTORIES
Direct Materials
Unused Percentage Equivalent
Accounts Receivable, net
4 PREPAID EXPENSE
Beginning Balance
Addition this year
Expense this year
Prepaid Expense
5 PRODUCTION EQUIPMENT
Beginning Balance
Addition this year
Total Cost
Useful Life
Depreciation Expense
Beg, Bal. - Accum. Depn.
Accumulated Depreciation
Total Cost
Less: Accumulated Depreciation
Production Equipment, net
6 PROPERTY AND EQUIPMENT
Beginning Balance
Addition this year
Total Cost
Useful Life
Depreciation Expense
Beg, Bal. - Accum. Depn.
Accumulated Depreciation
Total Cost
Less: Accumulated Depreciation
Property and Equipment, net
2024
2025
2026
2027
₱
5,000.00 ₱
5,000.00 ₱
5,000.00 ₱
5,000.00 ₱
5,000.00
₱
54,869.01 ₱
54,869.01
54,869.01
5,527.58 ₱
60,396.59
60,396.59
5,768.07 ₱
66,164.67
66,164.67
5,993.82 ₱
72,158.48
72,158.48
6,467.71
78,626.20
₱
59,869.01
65,396.59
71,164.67
77,158.48
83,626.20
₱
₱
2,415,000.00 ₱
5%
120,750.00 ₱
1%
1,207.50 ₱
2,656,500.00 ₱
5%
132,825.00 ₱
1%
1,328.25 ₱
2,922,150.00 ₱
5%
146,107.50 ₱
1%
1,461.08 ₱
3,214,365.00 ₱
5%
160,718.25 ₱
1%
1,607.18 ₱
₱
₱
₱
120,750.00 ₱
1,207.50 ₱
119,542.50 ₱
132,825.00 ₱
1,328.25 ₱
131,496.75 ₱
146,107.50 ₱
1,461.08 ₱
144,646.43 ₱
160,718.25 ₱
1,607.18 ₱
159,111.07 ₱
₱
₱
1,487,640.00 ₱
5%
74,382.00 ₱
1,562,022.00 ₱
5%
78,101.10 ₱
1,640,123.10 ₱
5%
82,006.16 ₱
1,722,129.26 ₱
5%
86,106.46 ₱
₱
₱
₱
₱
56,000.00
(36,000.00)
20,000.00
₱
₱
₱
₱
20,000.00
37,800.00
(37,800.00)
20,000.00
₱
₱
₱
₱
20,000.00
39,690.00
(39,690.00)
20,000.00
₱
₱
₱
₱
20,000.00
41,674.50
(41,674.50)
20,000.00
₱
₱
₱
₱
20,000.00
43,758.23
(43,758.23)
20,000.00
₱
₱
₱
₱
₱
₱
3,750.00
3,750.00
5
750.00
750.00
1,500.00
₱
₱
₱
3,750.00
3,750.00
5
750.00
1,500.00
2,250.00
₱
₱
₱
3,750.00
3,750.00
5
750.00
2,250.00
3,000.00
₱
₱
₱
₱
₱
₱
3,750.00
3,750.00
5
750.00
750.00
3,750.00
3,750.00
5
750.00
3,000.00
3,750.00
₱
₱
₱
3,750.00 ₱
750.00 ₱
3,000.00 ₱
3,750.00 ₱
1,500.00 ₱
2,250.00 ₱
3,750.00 ₱
2,250.00 ₱
1,500.00 ₱
3,750.00 ₱
3,000.00 ₱
750.00 ₱
3,750.00
3,750.00
-
₱
₱
₱
₱
₱
₱
7,260.00
7,260.00
5
1,452.00
1,452.00
7,260.00
7,260.00
5
1,452.00
1,452.00
2,904.00
7,260.00
7,260.00
5
1,452.00
2,904.00
4,356.00
7,260.00
7,260.00
5
1,452.00
4,356.00
5,808.00
7,260.00
7,260.00
5
1,452.00
5,808.00
7,260.00
₱
₱
₱
7,260.00 ₱
1,452.00 ₱
5,808.00 ₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
7,260.00 ₱
2,904.00 ₱
4,356.00 ₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
7,260.00 ₱
4,356.00 ₱
2,904.00 ₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
7,260.00 ₱
5,808.00 ₱
1,452.00 ₱
3,535,801.50
5%
176,790.08
1%
1,767.90
176,790.08
1,767.90
175,022.17
1,808,235.72
5%
90,411.79
7,260.00
7,260.00
-
RAYSIPI
Notes to Financial Statement
As of the Years 2023-2027
7 ACCOUNTS PAYABLE
Direct Materials
Unpaid Portion
Accounts Payable
8 RENT PAYABLE
Rent Expense (Monthly)
Unpaid Months
Rent Payable
9 UTILITIES PAYABLE
Utilities Expense (Monthly)
Unpaid Months
Utilities Payable
10 WITHHOLDING TAXES PAYABLE
Last month withheld
Unpaid Month
Withholding Taxes Payable
11 GOVERNMENT CONTRIBUTIONS PAYABLE
SSS Contribution
Pag-ibig Contribution
PhilHealth Contribution
Total
Unpaid Month
Government Contributions Payable
12 INCOME TAXES PAYABLE
Income Tax Expense
Unpaid Quarter
Income Taxes Payable
13 NET REVENUE
Raysipi Beef
Number of Units
Selling Price
Raysipi Beef
Raysipi Pork
Number of Units
Selling Price
Raysipi Pork
Raysipi Chicken
Number of Units
Selling Price
Raysipi Chicken
Raysipi Shrimp
Number of Units
Selling Price
Raysipi Shrimp
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
2023
2024
2025
2026
2027
1,487,640.00 ₱
10%
148,764.00 ₱
1,562,022.00 ₱
10%
156,202.20 ₱
1,640,123.10 ₱
10%
164,012.31 ₱
1,722,129.26 ₱
10%
172,212.93 ₱
1,808,235.72
10%
180,823.57
12,000.00 ₱
1.00
12,000.00 ₱
12,600.00 ₱
1.00
12,600.00 ₱
13,230.00 ₱
1.00
13,230.00 ₱
13,891.50 ₱
1.00
13,891.50 ₱
14,586.08
1.00
14,586.08
4,500.00 ₱
1.00
4,500.00 ₱
4,725.00 ₱
1.00
4,725.00 ₱
4,961.25 ₱
1.00
4,961.25 ₱
5,209.31 ₱
1.00
5,209.31 ₱
5,469.78
1.00
5,469.78
56,252.50 ₱
1/12
4,687.71 ₱
67,796.50 ₱
1/12
5,649.71 ₱
79,928.50 ₱
1/12
6,660.71 ₱
92,893.90 ₱
1/12
7,741.16 ₱
106,507.57
1/12
8,875.63
161,340.00
14,400.00
58,560.00
234,300.00
1/12
19,525.00
₱
₱
₱
₱
₱
166,800.00
14,400.00
61,488.00
242,688.00
1/12
20,224.00
₱
₱
₱
₱
₱
172,260.00
14,400.00
64,562.40
251,222.40
1/12
20,935.20
₱
₱
₱
₱
₱
174,600.00
14,400.00
67,790.52
256,790.52
1/12
21,399.21
₱
₱
₱
₱
₱
179,280.00
14,400.00
71,180.05
264,860.05
1/12
22,071.67
105,495.13 ₱
1/4
26,373.78 ₱
141,794.06 ₱
1/4
35,448.52 ₱
182,683.03 ₱
1/4
45,670.76 ₱
229,491.55 ₱
1/4
57,372.89 ₱
281,929.64
1/4
70,482.41
₱
9,660
70.00 ₱
676,200.00
9,660
77.00 ₱
743,820.00
9,660
84.70 ₱
818,202.00
9,660
93.17 ₱
900,022.20
9,660
102.49
990,024.42
₱
9,660
70.00 ₱
676,200.00
9,660
77.00 ₱
743,820.00
9,660
84.70 ₱
818,202.00
9,660
93.17 ₱
900,022.20
9,660
102.49
990,024.42
₱
9,660
70.00 ₱
676,200.00
9,660
77.00 ₱
743,820.00
9,660
84.70 ₱
818,202.00
9,660
93.17 ₱
900,022.20
9,660
102.49
990,024.42
₱
9,660
70.00 ₱
676,200.00
9,660
77.00 ₱
743,820.00
9,660
84.70 ₱
818,202.00
9,660
93.17 ₱
900,022.20
9,660
102.49
990,024.42
₱
RAYSIPI
Notes to Financial Statement
As of the Years 2023-2027
GROSS SALES
Less: Output VAT
TOTAL
14 COST OF SALES
Raysipi Beef
Number of Units
Direct Materials per Unit
Raw Materials Used
Direct Labor Cost
Raysipi Beef
UNIT COST
Raysipi Pork
Number of Units
Direct Materials per Unit
Raw Materials Used
Direct Labor Cost
Raysipi Pork
UNIT COST
Raysipi Chicken
Number of Units
Direct Materials per Unit
Raw Materials Used
Direct Labor Cost
Raysipi Chicken
UNIT COST
Raysipi Shrimp
Number of Units
Direct Materials per Unit
Raw Materials Used
Direct Labor Cost
Raysipi Shrimp
UNIT COST
TOTAL DIRECT MATERIALS
TOTAL DIRECT LABOR
MANUFACTURING OVERHEAD
COST OF SALES
15 ORGANIZATIONAL COST
Monthly Expense
Number of Months
Organizational Cost
16 UTILITIES EXPENSE
Monthly Expense
Number of Months
Utilities Expense
17 RENT EXPENSE
Monthly Expense
2023
2024
2025
2026
2027
2,704,800.00
289,800.00
2,415,000.00
2,975,280.00
318,780.00
2,656,500.00
3,272,808.00
350,658.00
2,922,150.00
3,600,088.80
385,723.80
3,214,365.00
3,960,097.68
424,296.18
3,535,801.50
9,660
40.00 ₱
386,400.00
26,192.50 ₱
412,592.50
42.71
9,660
42.00 ₱
405,720.00
27,392.25 ₱
433,112.25
44.84
9,660
44.10 ₱
426,006.00
28,626.49 ₱
454,632.49
47.06
9,660
46.31 ₱
447,306.30
29,641.94 ₱
476,948.24
49.37
9,660
48.62
469,671.62
30,950.41
500,622.02
51.82
9,660
38.50 ₱
371,910.00
26,192.50 ₱
398,102.50
41.21
9,660
40.43 ₱
390,505.50
27,392.25 ₱
417,897.75
43.26
9,660
42.45 ₱
410,030.78
28,626.49 ₱
438,657.26
45.41
9,660
44.57 ₱
430,532.31
29,641.94 ₱
460,174.25
47.64
9,660
46.80
452,058.93
30,950.41
483,009.34
50.00
9,660
37.00 ₱
357,420.00
26,192.50 ₱
383,612.50
39.71
9,660
38.85 ₱
375,291.00
27,392.25 ₱
402,683.25
41.69
9,660
40.79 ₱
394,055.55
28,626.49 ₱
422,682.04
43.76
9,660
42.83 ₱
413,758.33
29,641.94 ₱
443,400.26
45.90
9,660
44.97
434,446.24
30,950.41
465,396.65
48.18
9,660
38.50 ₱
371,910.00
26,192.50 ₱
398,102.50
41.21
9,660
40.43 ₱
390,505.50
27,392.25 ₱
417,897.75
43.26
9,660
42.45 ₱
410,030.78
28,626.49 ₱
438,657.26
45.41
9,660
44.57 ₱
430,532.31
29,641.94 ₱
460,174.25
47.64
9,660
46.80
452,058.93
30,950.41
483,009.34
50.00
₱
₱
₱
₱
1,487,640.00 ₱
104,770.00 ₱
₱
1,592,410.00 ₱
1,562,022.00 ₱
109,569.00 ₱
₱
1,671,591.00 ₱
1,640,123.10 ₱
114,505.95 ₱
₱
1,754,629.05 ₱
1,722,129.26 ₱
118,567.75 ₱
₱
1,840,697.00 ₱
1,808,235.72
123,801.63
1,932,037.35
₱
291.67 ₱
12
3,500.00 ₱
306.25 ₱
12
3,675.00 ₱
321.56 ₱
12
3,858.75 ₱
337.64 ₱
12
4,051.69 ₱
354.52
12
4,254.27
₱
4,500.00 ₱
12
54,000.00 ₱
4,725.00 ₱
12
56,700.00 ₱
4,961.25 ₱
12
59,535.00 ₱
5,209.31 ₱
12
62,511.75 ₱
5,469.78
12
65,637.34
₱
12,000.00 ₱
12,600.00 ₱
13,230.00 ₱
13,891.50 ₱
14,586.08
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
RAYSIPI
Notes to Financial Statement
As of the Years 2023-2027
2023
Number of Months
Rent Expense
18 INSURANCE EXPENSE
Monthly Expense
Number of Months
Insurance Expense
₱
₱
₱
2024
2025
2026
2027
12
144,000.00 ₱
12
151,200.00 ₱
12
158,760.00 ₱
12
166,698.00 ₱
12
175,032.90
3,000.00 ₱
12
36,000.00 ₱
3,150.00 ₱
12
37,800.00 ₱
3,307.50 ₱
12
39,690.00 ₱
3,472.88 ₱
12
41,674.50 ₱
3,646.52
12
43,758.23
RAYSIPI
Payroll Details - General and Admin Employees
As of the Years 2023-2027
Basic Salary
General Manager
Production Manager
Maintenance
TOTAL
₱
2023
528,000.00
270,000.00
132,000.00
930,000.00 ₱
2024
554,400.00
283,500.00
138,600.00
976,500.00 ₱
2025
582,120.00
297,675.00
145,530.00
1,025,325.00 ₱
2026
611,226.00
312,558.75
152,806.50
1,076,591.25 ₱
2027
641,787.30
328,186.69
160,446.83
1,130,420.81
13th Month Pay
General Manager
Production Manager
Maintenance
TOTAL
₱
₱
₱
₱
2023
44,000.00
22,500.00
11,000.00
77,500.00 ₱
2024
46,200.00
23,625.00
11,550.00
81,375.00 ₱
2025
48,510.00
24,806.25
12,127.50
85,443.75 ₱
2026
50,935.50
26,046.56
12,733.88
89,715.94 ₱
2027
53,482.28
27,348.89
13,370.57
94,201.73
SSS Premium Expense
General Manager
Production Manager
Maintenance
TOTAL
₱
₱
₱
₱
2023
25,350.00
23,310.00
11,340.00
60,000.00
2024
25,350.00
24,330.00
11,850.00
61,530.00
2025
25,350.00
25,350.00
12,360.00
63,060.00
2026
25,350.00
25,350.00
12,870.00
63,570.00
₱
₱
₱
₱
2027
25,350.00
25,350.00
13,890.00
64,590.00
Pagibig Premium Expense
General Manager
Production Manager
Maintenance
TOTAL
₱
2023
1,200.00
1,200.00
1,200.00
3,600.00 ₱
2024
1,200.00
1,200.00
1,200.00
3,600.00 ₱
2025
1,200.00
1,200.00
1,200.00
3,600.00 ₱
2026
1,200.00
1,200.00
1,200.00
3,600.00 ₱
2027
1,200.00
1,200.00
1,200.00
3,600.00
PhilHealth Premium Expense
General Manager
Production Manager
Maintenance
TOTAL
₱
₱
₱
₱
2023
10,560.00
5,400.00
2,640.00
18,600.00
₱
₱
₱
₱
2024
11,088.00
5,670.00
2,772.00
19,530.00
₱
₱
₱
₱
2025
11,642.40
5,953.50
2,910.60
20,506.50
₱
₱
₱
₱
2026
12,224.52
6,251.18
3,056.13
21,531.83
₱
₱
₱
₱
2027
12,835.75
6,563.73
3,208.94
22,608.42
SSS Employee Share
General Manager
Production Manager
Maintenance
TOTAL
₱
₱
₱
₱
2023
13,230.00
12,150.00
5,940.00
31,320.00
₱
₱
₱
₱
2024
13,230.00
12,690.00
6,210.00
32,130.00
₱
₱
₱
₱
2025
13,230.00
13,230.00
6,480.00
32,940.00
₱
₱
₱
₱
2026
13,230.00
13,230.00
6,750.00
33,210.00
₱
₱
₱
₱
2027
13,230.00
13,230.00
7,290.00
33,750.00
Pag-ibig Employee Share
General Manager
Production Manager
Maintenance
TOTAL
₱
₱
₱
₱
2023
1,200.00
1,200.00
1,200.00
3,600.00
₱
₱
₱
₱
2024
1,200.00
1,200.00
1,200.00
3,600.00
₱
₱
₱
₱
2025
1,200.00
1,200.00
1,200.00
3,600.00
₱
₱
₱
₱
2026
1,200.00
1,200.00
1,200.00
3,600.00
₱
₱
₱
₱
2027
1,200.00
1,200.00
1,200.00
3,600.00
PhilHealth Employee Share
General Manager
Production Manager
Maintenance
TOTAL
₱
₱
₱
₱
2023
10,560.00
5,400.00
2,640.00
18,600.00
₱
₱
₱
₱
2024
11,088.00
5,670.00
2,772.00
19,530.00
₱
₱
₱
₱
2025
11,642.40
5,953.50
2,910.60
20,506.50
₱
₱
₱
₱
2026
12,224.52
6,251.18
3,056.13
21,531.83
₱
₱
₱
₱
2027
12,835.75
6,563.73
3,208.94
22,608.42
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
RAYSIPI
Payroll Details - General and Admin Employees
As of the Years 2023-2027
Withholding Taxes
General Manager
Production Manager
Maintenance
TOTAL
₱
₱
₱
₱
2023
55,752.50
250.00
56,002.50
SUMMARY
Basic Salary
13th Month Pay
SSS Premium Expense
Pag-ibig Premium Expense
PhilHealth Premium Expense
ADMIN COMPENSATION COST
₱
₱
₱
₱
₱
₱
77,500.00
60,000.00
3,600.00
18,600.00
159,700.00
₱
₱
₱
₱
₱
₱
81,375.00
61,530.00
3,600.00
19,530.00
166,035.00
₱
₱
₱
₱
₱
₱
85,443.75
63,060.00
3,600.00
20,506.50
172,610.25
₱
₱
₱
₱
₱
₱
89,715.94
63,570.00
3,600.00
21,531.83
178,417.76
₱
₱
₱
₱
₱
₱
94,201.73
64,590.00
3,600.00
22,608.42
185,000.15
SSS Premium Payable
Pag-ibig Premium Payable
PhilHealth Premium Payable
Withholding Tax Payable
PAYABLE TO GOVERNMENT
₱
₱
₱
₱
₱
31,320.00
3,600.00
18,600.00
56,002.50
109,522.50
₱
₱
₱
₱
₱
32,130.00
3,600.00
19,530.00
65,008.50
120,268.50
₱
₱
₱
₱
₱
32,940.00
3,600.00
20,506.50
74,470.20
131,516.70
₱
₱
₱
₱
₱
33,210.00
3,600.00
21,531.83
84,518.39
142,860.21
₱
₱
₱
₱
₱
33,750.00
3,600.00
22,608.42
95,068.98
155,027.40
Partners Salary
Basic Salary
₱
930,000.00 ₱
1,076,591.25 ₱
1,130,420.81
₱
₱
₱
₱
2023
2024
62,220.50
2,788.00
65,008.50
₱
₱
₱
₱
2024
2025
69,011.90
5,458.30
74,470.20
₱
₱
₱
₱
2025
976,500.00 ₱
2026
76,142.87
8,375.52
84,518.39
₱
₱
₱
₱
2026
1,025,325.00 ₱
2027
83,630.39
11,438.59
95,068.98
2027
RAYSIPI
Payroll Details - Direct Labor
As of the Years 2023-2027
Basic Salary
Service Manager
Service Crew
Cashier
TOTAL
₱
2023
270,000.00
132,000.00
132,000.00
534,000.00 ₱
2024
283,500.00
138,600.00
138,600.00
560,700.00 ₱
2025
297,675.00
145,530.00
145,530.00
588,735.00 ₱
2026
312,558.75
152,806.50
152,806.50
618,171.75 ₱
2027
328,186.69
160,446.83
160,446.83
649,080.34
13th Month Pay
Service Manager
Service Crew
Cashier
TOTAL
₱
2023
22,500.00
11,000.00
11,000.00
44,500.00 ₱
2024
23,625.00
11,550.00
11,550.00
46,725.00 ₱
2025
24,806.25
12,127.50
12,127.50
49,061.25 ₱
2026
26,046.56
12,733.88
12,733.88
51,514.31 ₱
2027
27,348.89
13,370.57
13,370.57
54,090.03
SSS Premium Expense
Service Manager
Service Crew
Cashier
TOTAL
₱
₱
₱
₱
2023
23,310.00
11,340.00
11,340.00
45,990.00
2024
24,330.00
11,850.00
11,850.00
48,030.00
2025
25,350.00
12,360.00
12,360.00
50,070.00
2026
25,350.00
12,870.00
12,870.00
51,090.00
₱
₱
₱
₱
2027
25,350.00
13,890.00
13,890.00
53,130.00
Pagibig Premium Expense
Service Manager
Service Crew
Cashier
TOTAL
₱
2023
1,200.00
1,200.00
1,200.00
3,600.00 ₱
2024
1,200.00
1,200.00
1,200.00
3,600.00 ₱
2025
1,200.00
1,200.00
1,200.00
3,600.00 ₱
2026
1,200.00
1,200.00
1,200.00
3,600.00 ₱
2027
1,200.00
1,200.00
1,200.00
3,600.00
PhilHealth Premium Expense
Service Manager
Service Crew
Cashier
TOTAL
₱
₱
₱
₱
2023
5,400.00
2,640.00
2,640.00
10,680.00
₱
₱
₱
₱
2024
5,670.00
2,772.00
2,772.00
11,214.00
₱
₱
₱
₱
2025
5,953.50
2,910.60
2,910.60
11,774.70
₱
₱
₱
₱
2026
6,251.18
3,056.13
3,056.13
12,363.44
₱
₱
₱
₱
2027
6,563.73
3,208.94
3,208.94
12,981.61
SSS Employee Share
Service Manager
Service Crew
Cashier
TOTAL
₱
₱
₱
₱
2023
12,150.00
5,940.00
5,940.00
24,030.00
₱
₱
₱
₱
2024
12,690.00
6,210.00
6,210.00
25,110.00
₱
₱
₱
₱
2025
13,230.00
6,480.00
6,480.00
26,190.00
₱
₱
₱
₱
2026
13,230.00
6,750.00
6,750.00
26,730.00
₱
₱
₱
₱
2027
13,230.00
7,290.00
7,290.00
27,810.00
Pag-ibig Employee Share
Service Manager
Service Crew
Cashier
TOTAL
₱
₱
₱
₱
2023
1,200.00
1,200.00
1,200.00
3,600.00
₱
₱
₱
₱
2024
1,200.00
1,200.00
1,200.00
3,600.00
₱
₱
₱
₱
2025
1,200.00
1,200.00
1,200.00
3,600.00
₱
₱
₱
₱
2026
1,200.00
1,200.00
1,200.00
3,600.00
₱
₱
₱
₱
2027
1,200.00
1,200.00
1,200.00
3,600.00
PhilHealth Employee Share
Service Manager
Service Crew
Cashier
TOTAL
₱
₱
₱
₱
2023
5,400.00
2,640.00
2,640.00
10,680.00
₱
₱
₱
₱
2024
5,670.00
2,772.00
2,772.00
11,214.00
₱
₱
₱
₱
2025
5,953.50
2,910.60
2,910.60
11,774.70
₱
₱
₱
₱
2026
6,251.18
3,056.13
3,056.13
12,363.44
₱
₱
₱
₱
2027
6,563.73
3,208.94
3,208.94
12,981.61
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
₱
RAYSIPI
Payroll Details - Direct Labor
As of the Years 2023-2027
Withholding Taxes
Service Manager
Service Crew
Cashier
TOTAL
₱
₱
₱
₱
2023
250.00
250.00
SUMMARY
Basic Salary
13th Month Pay
SSS Premium Expense
Pag-ibig Premium Expense
PhilHealth Premium Expense
DIRECT LABOR COST
₱
₱
₱
₱
₱
₱
44,500.00
45,990.00
3,600.00
10,680.00
104,770.00
₱
₱
₱
₱
₱
₱
46,725.00
48,030.00
3,600.00
11,214.00
109,569.00
₱
₱
₱
₱
₱
₱
49,061.25
50,070.00
3,600.00
11,774.70
114,505.95
₱
₱
₱
₱
₱
₱
51,514.31
51,090.00
3,600.00
12,363.44
118,567.75
₱
₱
₱
₱
₱
₱
54,090.03
53,130.00
3,600.00
12,981.61
123,801.63
SSS Premium Payable
Pag-ibig Premium Payable
PhilHealth Premium Payable
Withholding Tax Payable
PAYABLE TO GOVERNMENT
₱
₱
₱
₱
₱
24,030.00
3,600.00
10,680.00
250.00
38,560.00
₱
₱
₱
₱
₱
25,110.00
3,600.00
11,214.00
2,788.00
42,712.00
₱
₱
₱
₱
₱
26,190.00
3,600.00
11,774.70
5,458.30
47,023.00
₱
₱
₱
₱
₱
26,730.00
3,600.00
12,363.44
8,375.52
51,068.95
₱
₱
₱
₱
₱
27,810.00
3,600.00
12,981.61
11,438.59
55,830.20
Partners Salary
Partners' Salary
₱
618,171.75 ₱
649,080.34
₱
₱
₱
₱
2023
2024
2,788.00
2,788.00
₱
₱
₱
₱
2024
534,000.00 ₱
2025
5,458.30
5,458.30
₱
₱
₱
₱
2025
560,700.00 ₱
2026
8,375.52
8,375.52
₱
₱
₱
₱
2026
588,735.00 ₱
2027
11,438.59
11,438.59
2027
RAYSIPI
Financial Ratio
For the Years 2023-2027
FORMULA
2023
2024
2025
2026
2027
Liquidity Ratios
Current Ratios
=
Current Assets
Current Liabilities
₱
₱
273,793.51
215,850.49
1.27
₱
₱
294,994.44
234,849.42
1.26
₱
₱
317,817.25
255,470.23
1.24
₱
₱
342,376.01
277,826.99
1.23
₱
₱
369,060.16
302,309.14
1.22
Acid-Test Ratios
=
Current Assets less Inventory
Current Liabilities
₱
₱
199,411.51
215,850.49
0.92
₱
₱
216,893.34
234,849.42
0.92
₱
₱
235,811.09
255,470.23
0.92
₱
₱
256,269.55
277,826.99
0.92
₱
₱
278,648.37
302,309.14
0.92
Cash Ratio
=
Cash and Cash Equivalent
Current Liabilities
₱
₱
59,869.01
215,850.49
0.28
₱
₱
65,396.59
234,849.42
0.28
₱
₱
71,164.67
255,470.23
0.28
₱
₱
77,158.48
277,826.99
0.28
₱
₱
83,626.20
302,309.14
0.28
Operating Cash Flow Ratio
=
Operating Cash Flow
Current Liabilities
₱
₱
320,613.36
215,850.49
1.49
₱
₱
430,909.77
234,849.42
1.83
₱
₱
553,817.17
255,470.23
2.17
₱
₱
694,468.46
277,826.99
2.50
₱
₱
852,256.62
302,309.14
2.82
Debt Ratio
=
Total Liabilities
Total Assets
₱
₱
215,850.49
282,601.51
0.76
₱
₱
234,849.42
301,600.44
0.78
₱
₱
255,470.23
322,221.25
0.79
₱
₱
277,826.99
344,578.01
0.81
₱
₱
302,309.14
369,060.16
0.82
Debt to Equity Ratio
=
Total Liabilities
Total Equity
₱
₱
215,850.49
66,751.02
3.23
₱
₱
234,849.42
66,751.02
3.52
₱
₱
255,470.23
66,751.02
3.83
₱
₱
277,826.99
66,751.02
4.16
₱
₱
302,309.14
66,751.02
4.53
=
Net Revenue
Average Total Assets
₱
₱
2,415,000.00
282,601.51
8.55
₱
₱
2,656,500.00
292,100.98
9.09
₱
₱
2,922,150.00
311,910.85
9.37
₱
₱
3,214,365.00
333,399.63
9.64
₱
₱
3,535,801.50
356,819.08
9.91
Gross Margin Ratio
=
Gross Profit
Net Revenue
₱
₱
822,590.00
2,415,000.00
0.34
₱
₱
984,909.00
2,656,500.00
0.37
₱
₱
1,167,520.95
2,922,150.00
0.40
₱
₱
1,373,668.00
3,214,365.00
0.43
₱
₱
1,603,764.15
3,535,801.50
0.45
Operating Margin Ratio
=
Operating Profit
Net Revenue
₱
₱
421,980.50
2,415,000.00
0.17
₱
₱
567,176.25
2,656,500.00
0.21
₱
₱
730,732.13
2,922,150.00
0.25
₱
₱
917,966.19
3,214,365.00
0.29
₱
₱
1,127,718.54
3,535,801.50
0.32
Return on Assets Ratio
=
Net Income After Taxes
Average Total Assets
₱
₱
316,485.38
282,601.51
1.12
₱
425,382.19
292,100.98
1.46
₱
548,049.09
311,910.85
1.76
₱
688,474.64
333,399.63
2.07
₱
845,788.91
356,819.08
2.37
Return on Equity Ratio
=
Net Income After Taxes
Average Total Equity
₱
₱
316,485.38
66,751.02
4.74
₱
₱
425,382.19
66,751.02
6.37
₱
₱
548,049.09
66,751.02
8.21
₱
₱
688,474.64
66,751.02
10.31
₱
₱
845,788.91
66,751.02
12.67
Leverage Ratios
Efficiency Ratios
Asset Turnover Ratio
Profitability Ratios
RAYSIPI
Financial Ratio Analysis
For the Years 2023-2027
ANALYSIS
Liquidity Ratios
Current Ratios
Acid-Test Ratios
Cash Ratio
Operating Cash Flow Ratio
RAYSIPI has the ability to meet its Current Liabilities by using its Current Assets as payment since the Current Ratio is greater than 1 in Year 2023. In Year 2024, Current Ratio is greater
than or equal to 1. In Year 2025, Current Ratio is greater than or equal to 1. In Year 2026, Current Ratio is greater than or equal to 1. In Year 2027, Current Ratio is greater than or equal to
1.
RAYSIPI has no ability to meet its Current Liabilities by using its Current Assets except Inventories as payment since the Acid Test Ratio is less than 1 in Year 2023. In Year 2024, Acid
Test Ratio is less than 1. In Year 2025, Acid Test Ratio is less than 1 In Year 2026, Acid Test Ratio is less than 1 In Year 2027, Acid Test Ratio is less than 1
RAYSIPI has no ability to meet its Current Liabilities by using its Cash and Cash Equivalent alone as payment since the Cash Ratio is less than 1 in Year 2023. In Year 2024, Cash Ratio is
less than 1. In Year 2025, Cash Ratio is less than 1 In Year 2026, Cash Ratio is less than 1 In Year 2027, Cash Ratio is less than 1
RAYSIPI has the ability to meet its Current Liabilities by using its Cash Flows from Operations as payment since the Operating Cash Flow Ratio is greater than 1 in Year 2023. In Year
2024, Operating Cash Flow Ratio is greater than or equal to 1. In Year 2025, Operating Cash Flow Ratio is greater than or equal to 1. In Year 2026, Operating Cash Flow Ratio is greater
than or equal to 1. In Year 2027, Operating Cash Flow Ratio is greater than or equal to 1.
Leverage Ratios
Debt Ratio
The total assets of RAYSIPI is 76% financed with Total Liabilities which makes RAYSIPI aggressive, otherwise conservative if Debt Ratio is less than or equal to 50% in Year 2023. In Year
2024, Debt Ratio is greater than 50%. In Year 2025, Debt Ratio is greater than 50%. In Year 2026, Debt Ratio is greater than 50%. In Year 2027, Debt Ratio is igreater than 50%.
Debt to Equity Ratio
The Total Equity of RAYSIPI is 3.23 times equal to Total Liabilities which makes RAYSIPI aggressive, otherwise conservative if Debt to Equity Ratio is less than or equal to 1 in Year 2023.
In Year 2024, Debt to Equity Ratio is greater than 1. In Year 2025, Debt to Equity Ratio is greater than 1. In Year 2026, Debt to Equity Ratio is greater than 1. In Year 2027, Debt to Equity
Ratio is greater than 1.
Efficiency Ratios
Asset Turnover Ratio
The Total Net Revenue of RAYSIPI is 8.55 times equal to Average Total Assets which makes RAYSIPIs assets very efficient, otherwise not efficient if Asset Turnover Ratio is less than or
equal to 1 in Year 2023. In Year 2024, Asset Turnover Ratio is greater than 1. In Year 2025, Asset Turnover Ratio is greater than 1. In Year 2026, Asset Turnover Ratio is greater than
100%. In Year 2027, Asset Turnover Ratio is greater than 1.
Profitability Ratios
Gross Margin Ratio
The Total Gross Profit of RAYSIPI is 0.34 times equal to Net Revenue which makes RAYSIPIs gross margin very profitable and feasible, otherwise not profitable and feasible if Gross
Margin Ratio is less than or equal to 0 in Year 2023. In Year 2024, Gross Margin Ratio is greater than 0. In Year 2025, Gross Margin Ratio is greater than 0. In Year 2026, Gross Margin
Ratio is greater than 0. In Year 2027, Gross Margin Ratio is greater than 0.
Operating Margin Ratio
The Total Operating Profit of RAYSIPI is 0.17 times equal to Net Revenue which makes RAYSIPIs operations very profitable and feasible, otherwise not profitable and feasible if Operating
Margin Ratio is less than or equal to 0 in Year 2023. In Year 2024, Operating Margin Ratio is greater than 0. In Year 2025, Operating Margin Ratio is greater than 0. In Year 2026,
Operating Margin Ratio is greater than 0. In Year 2027, Operating Margin Ratio is greater than 0.
Return on Assets Ratio
The Total Net Income After Taxes of RAYSIPI is 1.12 times equal to Average Total Assets which makes RAYSIPIs total assets very profitable and feasible, otherwise not profitable and
feasible if Return on Assets Ratio is less than or equal to 0 in Year 2023. In Year 2024, Return on Assets Ratio is greater than 0. In Year 2025, Return on Assets Ratio is greater than 0. In
Year 2026, Return on Assets Ratio is greater than 0. In Year 2027, Return on Assets Ratio is greater than 0.
Return on Equity Ratio
The Total Net Income After Taxes of RAYSIPI is 4.74 times equal to Average Total Equity which makes RAYSIPIs capital investments very profitable and feasible, otherwise not profitable
and feasible if Return on Equity Ratio is less than or equal to 0 in Year 2023. In Year 2024, Return on Equity Ratio is greater than 0. In Year 2025, Return on Equity Ratio is greater than 0.
In Year 2026, Return on Equity Ratio is greater than 0. In Year 2027, Return on Equity Ratio is greater than 0.
RAYSIPI
Payback Period
As of the Years 2023-2027
PERIOD
Cash Flows from Operations
Cumulative Cash Flows
₱
Total Investment:
66,751.02
Payback Period:
0.21 years
₱
₱
2023
320,613.36
320,613.36
₱
₱
2024
430,909.77
751,523.14
₱
₱
2025
553,817.17
1,305,340.30
₱
₱
2026
694,468.46
1,999,808.76
₱
₱
2027
852,256.62
2,852,065.38
RAYSIPI
Cost Volume Profit Analysis
As of the Years 2023-2027
2023
Net Revenue
Variable Cost
Contribution Margin (CM)
Fixed Cost
Net Income
₱
₱
₱
₱
₱
Sales Mix Ratio:
Raysipi Beef
Raysipi Pork
Raysipi Chicken
Raysipi Shrimp
CM per Unit per Product/Service:
Raysipi Beef
Raysipi Pork
Raysipi Chicken
Raysipi Shrimp
CM Ratio per Product/Service:
Raysipi Beef
Raysipi Pork
Raysipi Chicken
Raysipi Shrimp
2024
2,415,000.00
1,487,640.00
927,360.00
610,874.63
316,485.38
₱
₱
₱
₱
₱
25%
25%
25%
25%
₱
₱
₱
₱
30.00
31.50
33.00
31.50
2025
2,656,500.00
1,562,022.00
1,094,478.00
669,095.81
425,382.19
₱
₱
₱
₱
₱
25%
25%
25%
25%
₱
₱
₱
₱
43%
45%
47%
45%
Breakeven Sales in Units = (Fixed Cost x Sales Mix Ratio) / CM per Unit
Raysipi Beef
5,091
Raysipi Pork
4,848
Raysipi Chicken
4,628
Raysipi Shrimp
4,848
Breakeven Sales in Pesos = (Fixed Cost x Sales Mix Ratio) / CM Ratio
Raysipi Beef
₱
356,343.53 ₱
Raysipi Pork
₱
339,374.79 ₱
Raysipi Chicken
₱
323,948.66 ₱
Raysipi Shrimp
₱
339,374.79 ₱
35.00
36.58
38.15
36.58
2026
2,922,150.00
1,640,123.10
1,282,026.90
733,977.81
548,049.09
₱
₱
₱
₱
₱
25%
25%
25%
25%
₱
₱
₱
₱
40.60
42.25
43.91
42.25
2027
3,214,365.00
1,722,129.26
1,492,235.75
803,761.10
688,474.64
₱
₱
₱
₱
₱
25%
25%
25%
25%
₱
₱
₱
₱
46.87
48.60
50.34
48.60
3,535,801.50
1,808,235.72
1,727,565.78
881,776.87
845,788.91
25%
25%
25%
25%
₱
₱
₱
₱
53.87
55.69
57.51
55.69
45%
48%
50%
48%
48%
50%
52%
50%
50%
52%
54%
52%
53%
54%
56%
54%
5,576
5,310
5,069
5,310
6,116
5,825
5,560
5,825
6,698
6,379
6,089
6,379
7,348
6,998
6,680
6,998
368,002.70
352,155.69
337,617.15
352,155.69
₱
₱
₱
₱
382,807.39
367,824.87
353,970.96
367,824.87
₱
₱
₱
₱
399,479.47
385,206.83
371,918.87
385,206.83
₱
₱
₱
₱
419,417.67
405,686.17
392,825.29
405,686.17