Table 11

Statement of Cash Flow for the 12 Months from December 2024-2025

Statement of Cash Flow for the 12 Months from December 2024-2025

Months
Pre- December January February March April May
Operating
Statement of Cash Flow for the Months from December 2024-2025
Cash 3,209.05
Add: Cash Months
In Flow
Pre- June July August September October November
Operating Sales 4,000.00
Total 7,209.5 16,000.00 16,000.00 12,000.00 16,000.00 16,000.00 16,000.00
Less:
Add: Cash
COGS 1,246.78 4,920.00 4,920.00 3,709.5 4,920.00 4,920.00 4,920.00
In Flow
Labor 1,233.00
16 ,000.00 4,932.00
16,000.00 4,932.00
16,000.003,699.00 4,932.00 16,000.00
16,000.00 4,932.00 16,000.00
4,932.00
Less: Marketing 1,293.00 46.00
Expenses
COGS 4,920.00 4,920.00 4,920.00 4,920.00 4,920.00 4,920.00
Total 2,479.78 10,305.00 9,012.00 7,454.5 9,012.00 9,012.00 9,012.00
Labor 4,932.00 4,932.00 4,932.00 4,932.00 4,932.00 4,932.00
Net Cash 4,729.72 5,695.00 6,988.00 4,545.5 6,988.00 6,988.00 6,988.00
Marketing
Expenses
Total 9,012.00 9,012.00 9,012.00 9,012.00 9,012.00 9,012.00
Net Cash 6,988.00 6,988.00 6,988.00 6,988.00 6,988.00 6,988.00

Table 12
Cost Of Goods Sold for the December 2024-2025
 Cost Of Goods Sold for the December 2024-2025

Months
Particulars Amount December January February March April May
(in PHP)
Unit 4 4 3 4 4 4
Produced
Direct 790.50 3,162.00 3,162.00 2,371.5 3,162.00 3,162.00 3,162.00
Materials
Water And 20.5 78.00 78.00 78.00 78.00 78.00 78.00
Electricity
Tools and 15.78
Equipment
In Direct 420.00 1,680.00 1,680.00 1,260.00 1,680.00 1,680.00 1,680.00
Materials
Total 1,246.78 4,920.00 4,920.00 3,709.5 4,920.00 4,920.00 4,920.00
Production
Cost
 Cost Of Goods Sold for the December 2024-2025

Months
Particulars June July August September October November

Unit 4 4 4 4 4 4
Produced
Direct 3,162.00 3,162.00 3,162.00 3,162.00 3,162.00 3,162.00
Materials
Water and 78.00 78.00 78.00 78.00 78.00 78.00
Electricity
Tools and
Equipment
In Direct 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00 1,680.00
Materials
Total 4,920.00 4,920.00 4,920.00 4,920.00 4,920.00 4,920.00
Production
Cost

Table 13
 Income Statement for the 12 Months from December 2024-2025

Months

Pre- Operating
December January February March

GROSS SALES 16,000.00 16,000.00 12,000.00 16,000.00

Less: Cost of
Goods Sold
Direct Materials 3,162.00 3,162.00 2,371.5 3,162.00
Water and 78.00 78.00 78.00 78.00
Electricity
Tools and
Equipment
In Direct Materials 1,680.00 1,680.00 1,260.00 1,680.00
Total Cost 4,920.00 4,920.00 3,709.5 4,920.00
Gross Profit 11,080.00 11,080.00 8,290.5 11,080.00
Less: Expenses
Marketing 1,293.00 46.00
Expenses
Net Income 9,787.00 11,080.00 8,244.5 11,080.00
Income Statement for the 12 Months from December 2024-2025
 Income Statement for the 12 Months from December 2024-2025

Months

Pre- Operating
April May June July

SALES 16,000.00 16,000.00 16,000.00 16,000.00

Less: Cost of Income Statement for the 12 Months from December 2024-2025
Goods Sold
Direct Materials 3,162.00 3,162.00 Months 5,450.00 5,450.00
Water and Pre- 78.00 78.00 78.00 78.00
Electricity Operating August September October November
Tools and
Equipment
SALES 1,680.00
Indirect Materials 16,000.00 1,680.00 16,000.00 16,000.00
1,680.00 16,000.00
1,680.00
Total Cost 4,920.00 4,920.00 4,920.00 4,920.00
Gross ProfitLess: Cost 11,080.00 11,080.00 11,080.00 11,080.00
of Goods
Less: Expenses
Sold
Net Income Direct 5,450.00 11,080.00 5,450.00 5,450.00
11,080.00 5,450.00
11,080.00 11,080.00
Materials
Water and 78.00 78.00 78.00 78.00
Electricity
Tools and
Equipment
Indirect 1,680.00 1,680.00 1,680.00 1,680.00
Materials
Total Cost 4,920.00 4,920.00 4,920.00 4,920.00
Gross Profit 11,080.00 11,080.00 11,080.00 11,080.00
Net Income 11,080.00 11,080.00 11,080.00 11,080.00