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BALANCE SHEET
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Amounts in Philippine Peso (PHP)
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ACCOUNT202320242025E2026E2027E
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ASSETS
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Current Assets
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Cash and Cash Equivalents500,000.00650,000.00
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Accounts Receivable200,000.00230,000.00
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Inventories150,000.00170,000.00
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Prepaid Expenses30,000.0035,000.00
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Other Current Assets20,000.0022,000.00
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TOTAL CURRENT ASSETS900,000.001,107,000.00---
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Non-Current Assets
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Property, Plant & Equipment – Net800,000.00900,000.00
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Intangible Assets100,000.0095,000.00
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Long-term Investments200,000.00220,000.00
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Other Non-Current Assets50,000.0055,000.00
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TOTAL NON-CURRENT ASSETS1,150,000.001,270,000.00---
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TOTAL ASSETS2,050,000.002,377,000.00---
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LIABILITIES & EQUITY
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Current Liabilities
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Accounts Payable120,000.00135,000.00
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Short-term Loans Payable80,000.0090,000.00
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Accrued Liabilities40,000.0045,000.00
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Income Tax Payable25,000.0028,000.00
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Other Current Liabilities15,000.0017,000.00
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TOTAL CURRENT LIABILITIES280,000.00315,000.00---
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Non-Current Liabilities
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Long-term Loans Payable300,000.00280,000.00
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Deferred Tax Liabilities20,000.0022,000.00
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Other Non-Current Liabilities10,000.0011,000.00
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TOTAL NON-CURRENT LIABILITIES330,000.00313,000.00---
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TOTAL LIABILITIES610,000.00628,000.00---
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Shareholders' Equity
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Share Capital500,000.00500,000.00
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Retained Earnings365,000.00430,000.00
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Other Equity Reserves20,000.0022,000.00
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TOTAL EQUITY885,000.00952,000.00---
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TOTAL LIABILITIES & EQUITY1,495,000.001,580,000.00---
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CHECK (Assets – L&E, must = 0)555,000.00797,000.00---
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🔵 Blue = Input 🖤 Black = Formula 🟢 Green = Cross-sheet link 🟡 Yellow bg = Key assumption
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