2015 2016

CURRENT ASSETS
Cash 167,337 756,685
Trade and Other Receivables 142,760 312,287
NONCURRENT ASSETS
Property and Equipment 15,602,668 13,639,168
Construction in Progress - 1,392,665
TOTAL ASSETS 15,912,765 16,100,805

2015 2016
CURRENT LIABILITIES
Income Tax Payable - 6,476
Trade and Other Payables 58,500 103,170

Espiridion, Remedios Capital 15,884,265 15,991,159

TOTAL LIABILITIES AND CAPITAL 15,942,765 16,102,821

2015 2015 2016 2016

Revenues 5,626,404 100% 2,873,343 100%

2015 2015 2016 2016

Salaries and wages 119,853 25.97% 227,722 23.34%
Light and water 101,150 21.92% 192,185 19.70%
Repairs and maintenance - - 136,633 14.01%
Depreciation and amortization 77,250 16.74% 115,875 11.88%
Professional fees 36,000 7.80% 92,000 9.43%
Communication expense 43,350 9.39% 82,365 8.44%
Office supplies 32,500 7.04% 61,750 6.33%
Taxes and licenses 31,671 6.86% 31,736 3.25%
SSS, PhilHealth and HDMF Contributions 19,687 4.27% 25,593 2.62%
Miscellaneous 7,678 0.79%
TOTAL 461,461 100% 975,553 100%
 Distribution of Assets

Construction in Progress

Property and Equipment

Trade and Other Receivables

Cash

% % % % % % %
00 00 00 00 00 00 00
0. 0. 0. 0. 0. 0. 0.
20 40 60 80 10
0
12
0

Column E

Sources of Assets

Espiridion, Remedios Capital

Trade and Other Payables

Income Tax Payable

% % % % % % %
00 .0
0
.0
0
.0
0
.0
0
.0
0
.0
0
0. 00 00 00 00 00 00
2 4 6 8 10 12
Column E

Revenues

2016

2015

- 0 0 1 1 1 1

Nature of Cost and Expenses

Miscellaneous
SSS, PhilHealth and HDMF Contributions
Taxes and licenses
 Nature of Cost and Expenses
Miscellaneous
SSS, PhilHealth and HDMF Contributions
Taxes and licenses
Office supplies
Communication expense
Professional fees
Depreciation and amortization
Repairs and maintenance
Light and water
Salaries and wages
0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00%
2015 2016
 CASKET SIZE AMOUNT 20% TOTAL
1. Ordinary Coffin 50cm - 80cm Php 10,700.00 Php 2,140.00 Php 8,560.00
90cm- 130cm Php 17,500.00 Php 3,500.00 Php 14,000.00
2. Ordinary Flat Php 22,500.00 Php 4,500.00 Php 18,000.00
3. Ordinary Special Php 30,000.00 Php 6,000.00 Php 24,000.00
4. OMB Php 44,000.00 Php 8,800.00 Php 35,200.00
5. Junior Half Glass Php 57,000.00 Php 11,400.00 Php 45,600.00
6. Junior Full Glass Php 63,000.00 Php 12,600.00 Php 50,400.00
7. Senior Full Glass Standard Size Php 94,000.00 Php 18,800.00 Php 75,200.00
8. Metal Full Glass Php 119,000.00 Php 23,800.00 Php 95,200.00
9. Metal Sealer Php 150,000.00 Php 30,000.00 Php 120,000.00
10. Metal Double Top Php 188,000.00 Php 37,600.00 Php 150,400.00
11. Metal Bubble Top Php 232,000.00 Php 46,400.00 Php 185,600.00
12. Metal Bubble Top (York) Php 438,000.00 Php 87,600.00 Php 350,400.00

IMPORTED CASKETS (U.S. MADE)

CASKET SIZE AMOUNT 20% TOTAL
1. Half Style Php 438,000.00 Php 87,600.00 Php 350,400.00
2. Full Cup Php 563,000.00 Php 112,600.00 Php 450,400.00
Standard Size
3. Wood Oak Cherry Php 750,000.00 Php 150,000.00 Php 600,000.00
4. Wood Full Php 1,100,000.00 Php 220,000.00 Php 880,000.00
 2015 2016
CURRENT ASSETS
Cash 167,337 756,685
Trade and Other Receivables 142,760 312,287
Total Current Assets 310,097 1,068,972

NONCURRENT ASSETS
Property and Equipment 15,602,668 13,639,168
Construction in Progress - 1,392,665
Total Noncurrent Assets 15,602,668 15,031,833
TOTAL ASSETS 15,912,765 16,100,805

CURRENT LIABILITIES
Income Tax Payable - 6,476
Trade and Other Payables 58,500 103,170
TOTAL LIABILITIES 58,500 109,646

Espiridion, Remedios Capital 15,854,265 15,991,159

TOTAL LIABILITIES AND CAPITAL 15,912,765 16,100,805

2015 2016
CURRENT ASSETS
Cash 1.05% 5%
Trade and Other Receivables 0.90% 2%
Total Current Assets 1.95% 7%

NONCURRENT ASSETS
Property and Equipment 98.05% 85%
Construction in Progress - 9%
Total Noncurrent Assets 98.05% 93%
TOTAL ASSETS 100% 100%

CURRENT LIABILITIES
Income Tax Payable 0.00% 0.04%
Trade and Other Payables 0.37% 0.64%
TOTAL LIABILITIES 0.37% 0.68%

Espiridion, Remedios Capital 99.63% 99.32%

TOTAL LIABILITIES AND CAPITAL 100% 100%
Decrease/ Increase %

589,348 77.89%
169,527 54.29%
758,875 70.99%

5.300803419
(1,963,500) -14.40% 9.7493023
1,392,665 100.00%
(570,835) -3.80% 5.30 9.75
188,040 1.17%
-122163
0.77
6,476 100.00% 12.28
44,670 43.30%
51,146 46.65%
0.37% 0.68%
136,894 0.86% 100% 99%
188,040 1.17% 0.37% 0.69%
589347
 2015 2016 Decrease/ Increase %
REVENUES 2,873,343 5,626,404 2,753,061 48.93%
COST OF SERVICES 2,370,061 4,501,124 2,131,063 47.35%
GROSS PROFIT 503,282 1,125,280 621,998 55.27%
OPERATING EXPENSES
Administrative Expenses
Salaries and wages 119,853 227,722 107,869 47.37%
Light and water 101,150 192,185 91,035 47.37%
Repairs and maintenance - 136,633 136,633 100.00%
Depreciation and amortization 77,250 115,875 38,625 33.33%
Professional fees 36,000 92,000 56,000 60.87%
Communication expense 43,350 82,365 39,015 47.37%
Office supplies 32,500 61,750 29,250 47.37%
Taxes and licenses 31,671 31,736 65 0.20%
SSS, PhilHealth and HDMF Contributions 19,687 25,593 5,906 23.08%
Miscellaneous - 7,678 7,678 100.00%
Total Operating Expenses 461,461 973,537 512,076 52.60%
PROFIT FROM OPERATIONS 41,821 151,743 109,922 72.44%
INCOME TAX EXPENSE
Current - 14,849 14,849 100.00%
Total Income Tax Expense - 14,849 14,849 100.00%
PROFIT AFTER TAX 41,821 136,894 95,073 69.45%
ESPIRIDION, REMEDIOS CAPITAL BEGINNING 16,052,444 15,812,444 (240,000) -1.52%
ESPIRIDION, REMEDIOS DRAWING 240,000 - (240,000) -
ESPIRIDION, REMEDIOS CAPITAL END 15,812,444 15,812,444 - 0.00%
 2015 2016
REVENUES 100% 100%
COST OF SERVICES 82.48% 80.00%
GROSS PROFIT 17.52% 20.00%
OPERATING EXPENSES
Administrative Expenses
Salaries and wages 4.17% 4.05%
Light and water 3.52% 3.42% 18%
Repairs and maintenance 0.00% 2.43% 20%
Depreciation and amortization 2.69% 2.06%
Professional fees 1.25% 1.64%
Communication expense 1.51% 1.46% 0.26%
Office supplies 1.13% 1.10%
Taxes and licenses 1.10% 0.56%
SSS, PhilHealth and HDMF Contributions 0.69% 0.45%
Miscellaneous 0.00% 0.14%
Total Operating Expenses 16.06% 17.30% 1.46%
PROFIT FROM OPERATIONS 1.46% 2.70%
INCOME TAX EXPENSE 0.00% 0.00%
Current 0.00% 0.26%
Total Income Tax Expense 0.00% 0.26%
PROFIT AFTER TAX 1.46% 2.43%
ESPIRIDION, REMEDIOS CAPITAL BEGINNING 558.67% 281.04%
ESPIRIDION, REMEDIOS DRAWING 8.35% 0.00%
ESPIRIDION, REMEDIOS CAPITAL END 550.32% 281.04%
2,831,522 5,489,510
155048.5 534486
18.26 10.27

0.85%
20.13 18.02

2.70%