technical - financial study
DESCRIPTION
acctgTRANSCRIPT
Name Total Cost
6 16.25 97.50
Ballpen 2 180.00 360.00
6 17.50 105.00
6 211.00 1,266.00
6 178.50 1,071.00
6 180.00 1,080.00
6 337.50 2,025.00
Cutter 6 16.25 97.50
Fastener 6 48.75 292.50
200 1.90 380.00
200 1.50 300.00
Specifications
Quantity Unit Cost
Adhesive Tape
yellowish tape; 3/4 x 50 yards
ball point pen; black; 50 pcs. Per box
Binder Clip
15 mm; black; 12 pcs. Per box
Bond Paper - Long
500 sheets per ream
Bond Paper - Short
500 sheets per ream
Calculator
durable metal cover; 193 x 139 x 35 mm; big inclining display
Cork board
cork board aluminum frame; 18" x 24"
big; 0.5 x 18 x 100 mm
silver fasteners; 80 mm; 50 sets per box
Folder - Long
brown; apache file folder; 8.5" x 13"; kraft
Folder - Short
brown; apache file folder; letter; kraft
6 34.75 208.50
Marker 12 32.75 393.00
6 8.75 52.50
Pencil 6 68.75 412.50
Post-Its 6 54.75 328.50
Puncher 6 46.75 280.50
6 20.00 120.00
2 586.00 1,172.00
Ruler 6 38.00 228.00
Scissors 6 21.25 127.50
red; big 6 225.00 1,350.00
6 28.25 169.50
Stapler 6 64.75 388.50
Liquid Glue
white glue; 118 grams
black pentel pen
Paper Clip
silver paper clips; 25 mm; 100 pcs. Per box
mongol pencil no. 2; 12 pcs. Per box
200 sheets; assorted color
2-hole & bull; small
Push pins
clear push pins; 100 pcs per box
Receipt paper
thermal 3 1/8 (80mm) x 230' paper; 10 rolls
top metal ruler; 12"; silver
5 in.; lightweight stainless steel blades; contoured plastic handles
Sharpener
Staple wire
5000 pcs per box; chisel point
with staple remover & wire; 10 sheets capacity
6 8.75 52.50
4 53.50 214.00
TOTAL 12,572.00
Name Total Cost
Alcohol 25 63.75 1,593.75
16 254.75 4,076.00
25 235.00 5,875.00
2 x 4 ft. 40 699.75 27,990.00
200 589.99 117,998.00
50 16.80 840.00
200 10.90 2,180.00
Thumb tacks
100 pcs. Per box
Time card
excellence time cards; 3 3/8" x 7 1/2"; 50 cards per pack
Specifications
Quantity Unit Cost
40% Isopropyl alcohol; 500 ml
Aromatic candles
5 pcs. per pack; large
Bath Liquid Soap
500 g per bottle
Bath Mat
Bath Robe
white; cotton fabric
Bottle Dispenser - Big
1 oz clear 15-415 cosmo PET oval plastic bottle with natural dispensing cap; 2 pcs/set
Bottle Dispenser - Small
1/2 oz (15 mm) white 15-415 Boston Round LDPE plastic bottle with white dispensing cap; 2 pcs/set
21 1,808.75 37,983.75
25 299.75 7,493.75
200 199.75 39,950.00
per sachet 200 6.00 1,200.00
25 255.00 6,375.00
21 904.15 18,987.15
4 478.00 1,912.00
200 84.50 16,900.00
200 239.30 47,860.00
2 8,823.90 17,647.80
2 6,168.90 12,337.80
Bucket & Ladle
1 gallon aspen sauna bucket, plastic liner with aspen dipper; 5 lbs.
Candle Holder
ceramic & metal frame
Clothes Set
shirt & shorts; pink & blue
Conditioner
Hand & Body Balm
250 g per bottle
Head/Backrest
aspen headrest; 14.5 1/2" x 10 3/4"; 4 lbs.
Headband
50 pcs. Per pack; disposable
Indoor slipper
disposable; white; closed
Loofah Sponge
assorted colors; 6 pcs. Per pack
Massage Cream
multi-purpose massage cream; 5 gallons; 2 years shelf life
Massage Gel
unscented; 5 gallons; 2 years shelf life
2 8,502.80 17,005.60
8 2,248.85 17,990.80
16 1,356.50 21,704.00
25 244.75 6,118.75
200 135.00 27,000.00
25 1,112.20 27,805.00
per sachet 200 5.00 1,000.00
Massage Lotion
non-greasy; 5 gallons; unscented, lavender, organic naturals; 14 months shelf life
Massage Oil
1 gallon; water-dispersible; cranberry, chocolate, unscented, lavender, vanilla, sandalwood, eucalyptus, cedar sage, 14 months shelf life
Massage Sheet
100% cotton flannel; 3 pcs. Per set; machine washable; hypo-allergenic; 56"W x 91"L; white
Moisturizer
500 g per bottle
Outdoor Slipper
open; rubber; pink & blue
Sauna Aroma & Fragrance
aroma therapy - duo pack; 500 ml; eucalyptus & forest fresh
Shampoo
25 162.82 4,070.50
21 1,130.30 23,736.30
Tissue 8 159.75 1,278.00
200 225.89 45,178.00
TOTAL 562,086.95
Sleeping Mat
portable; water proof; anti-slip; 180 x 600 x 8 mm
Thermometer
aspen encased thermometer C-F; 5.5" x 5.5"; 2 lbs.
24 rolls per pack
Towel Set
white; 42" x 22"
HEALTHIER BEVERAGESFRUIT AND VEGETABLE JUICESNo Ice. No Water. No Sugar.Carrot Pure (CP) PhP 50.00 Carrot Apple (CA) PhP 55.00 Carrot Beets (CB) PhP 55.00 Carrot Apple Cucumber (CAC) PhP 55.00 Carrot Apple Cucumber Celery (Cel) PhP 60.00 Carrot Apple Beets Ginger (Gin) PhP 60.00 COLD DRINKSH101's Lemon Grass Iced Tea PhP 55.00 Fruit Shakes (Mango, Papaya, Banana, Apple, Guyabano, and other fruits in season)Single Fruit PhP 65.00 Two-Fruit Combination PhP 75.00 HOT DRINKSBrewed Arabica CoffeRegular Size PhP 35.00 Mug PhP 45.00 Hot Chocolate PhP 45.00 Hot Tea PhP 55.00 (Flavored Teas by Steaurts: Strawberry, Raspberry & Cranberry, Chamomile, Earl Grey, Cinnamon, & Peppermint)Single PhP 45.00 Tea Pot PhP 75.00 RESTORATIVE ENTREESNON-VEGETARIANFarmer's Fish Pan-fried fillet of tilapia w PhP 155.00 Seize of the Day Poached fillet of deep se PhP 165.00 Chicken Parmigiana Herb-infused & pan-gr PhP 165.00 Chicken En Papillote Chicken fillet marin PhP 165.00 Chicken Osso Buco Our version of a classic PhP 175.00 VEGETARIANVegetable Lasagna/Moussaka Layers of pan PhP 145.00 Tofu Kebabs Pan-seared marinated tofu cub PhP 145.00 Chef's Halupki Stuffed cabbage rolls with PhP 145.00 "Grains, fruits, nuts, & vegetables constitute the diet chosen for us by our Creator. These foods, prepard in as simple & natural a manner as possible, are the most healthful & nourishing. They impart a strength, a power of endurance, & a vigor of intellect that are not afforded by a more complex & stimulating diet." -Ellen G. White, The Ministry of HealingBREAKFAST GOODIESHouse Breakfast Pan-fried Vegetarian Tapa PhP 115.00 Elmer's Pancake/Waffle Double-decker Co PhP 115.00 Tofu Scramble Classic tofu scramble with PhP 115.00 GOURMET SNACKSChicken Tenders Hand-breaded chicken st PhP 165.00 Sausage & Chips Spice vegan sausage & PhP 145.00 Fish Fingers Classic-herbed fish fillet wi PhP 165.00 Elmer's Bruschetta Al Forno (Bruschett PhP 145.00 PASTA SPECIALS
Pasta A La Carbonara Spaghetti pasta tos PhP 135.00 Penne A La Bolognese Vegetarian meat sa PhP 145.00 Pesto & Friends A Choice of spaghetti or p PhP 135.00 Elmer's Vegan Noodle Stir-Fry Stir-fried PhP 155.00 SENSATIONAL SANDWICHES served with camote friesClubhouse Special A triple-decker of vege PhP 145.00 Vegetarian Burger All Vegetable patty wit PhP 145.00 Elmer's Chili Dog Pan-grilled vegetarian s PhP 155.00 Chef's Sandwich Layers of apple, cheese PhP 145.00 Pesto-Chicken Melt Luscious grilled chick PhP 165.00 SPLENDID SALADS Single Groupie Chef's Salad A melange of lettuce, cheese, PhP 95.00 PhP 155.00 Health 101 Garden Salad Mesclun & spring PhP 75.00 PhP 145.00 Caesar Salad A tasty all-time favorite of PhP 165.00 Gado-Gado Mixed lettuce, tofu, hard-boile PhP 95.00 PhP 155.00 Fruit Salad Chunks of fruits in season dr PhP 95.00 PhP 135.00
Name Quantity
M 1FF Cabinet 4
M 2FF Chair 12
M 6
FF 2
M Generator 1
FF 1FF Locker 15
E 8
E 40
E 36
E 6
Bundy Clock
Cash Register
Computer Set
Front Desk Table
Kitchen Table
Massage Bed
Massage Chair
Near Infrared Lamp
Office Chair
E 4
E 1
E 2
E 11FF Shelf 4FF Sofa 1E Stove 2
u 5
v 1w Trolley 12
x 3TOTAL
Office Table
Refrigerator - display
Refrigerator - kitchen
Sauna Heater
Telephone
Television
Water Dispenser
(Flavored Teas by Steaurts: Strawberry, Raspberry & Cranberry, Chamomile, Earl Grey, Cinnamon, & Peppermint)
"Grains, fruits, nuts, & vegetables constitute the diet chosen for us by our Creator. These foods, prepard in as simple & natural a manner as possible, are the most healthful & nourishing. They impart a strength, a power of endurance, & a vigor of intellect that are not afforded by a more complex & stimulating diet." -Ellen G. White, The Ministry of Healing
Unit Cost Total Cost
5,500.00 5,500.006,000.00 24,000.00
8,900.00 17,800.001,200.00 14,400.00
7,998.00 47,988.00
10,000.00 20,000.00
495,000.00 495,000.00
8,000.00 8,000.007,800.00 117,000.00
4,200.00 33,600.00
4,998.00 199,920.00
392.5 14,130.00
1,699.00 10,194.00
2,000.00 8,000.00
9,998.00 9,998.00
15,000.00 30,000.00
26,400.00 290,400.006,500.00 26,000.00
32,000.00 32,000.0020,000.00 40,000.00
2,950.00 14,750.00
11,000.00 11,000.002,300.00 27,600.00
800 2,400.00TOTAL 1,499,680.00
"Grains, fruits, nuts, & vegetables constitute the diet chosen for us by our Creator. These foods, prepard in as simple & natural a manner as possible, are the most healthful & nourishing. They impart a strength, a power of endurance, & a vigor of intellect that are not afforded by a more complex & stimulating diet." -Ellen G. White, The Ministry of Healing
"Grains, fruits, nuts, & vegetables constitute the diet chosen for us by our Creator. These foods, prepard in as simple & natural a manner as possible, are the most healthful & nourishing. They impart a strength, a power of endurance, & a vigor of intellect that are not afforded by a more complex & stimulating diet." -Ellen G. White, The Ministry of Healing
Massage/Sauna SuppliesAlcohol 4,781.25 Aromatic candles 12,228.00 Bath Liquid Soap 17,625.00 Bath Mat 83,970.00 Bath Robe 353,994.00 Bottle Dispenser - Big 2,520.00 Bottle Dispenser - Small 6,540.00 Bucket & Ladle 113,951.25 Candle Holder 22,481.25 Clothes Set 119,850.00 Conditioner 3,600.00 Hand & Body Balm 19,125.00 Head/Backrest 56,961.45 Headband 5,736.00 Indoor slipper 50,700.00 Loofah Sponge 143,580.00 Massage Cream 52,943.40 Massage Gel 37,013.40 Massage Lotion 51,016.80 Massage Oil 53,972.40 Massage Sheet 65,112.00 Moisturizer 18,356.25 Outdoor Slipper 81,000.00 Sauna Aroma & Fragrance 83,415.00 Shampoo 3,000.00 Sleeping Mat 12,211.50 Thermometer 71,208.90 Tissue 3,834.00 Towel Set 135,534.00 Total Cost of Massage/Sauna Supplies
Office SuppliesAdhesive Tape 292.50 Ballpen 180.00 Binder Clip 315.00 Bond Paper - Long 3,798.00 Bond Paper - Short 3,213.00 Calculator 1,080.00 Cork board 2,025.00 Cutter 97.50 Fastener 877.50 Folder - Long 1,140.00 Folder - Short 900.00
Liquid Glue 625.50 Marker 589.50 Paper Clip 157.50 Pencil 1,237.50 Post-Its 492.75 Puncher 280.50 Push pins 360.00 Receipt paper 1,758.00 Ruler 228.00 Scissors 127.50 Sharpener 1,350.00 Staple wire 508.50 Stapler 388.50 Thumb tacks 157.50 Time card 535.00 Total Cost of Office Supplies
BuildingArchitectural fees 1,452,287.17 Contractor fees 4,335,076.98 Materials 17,282,216.78 Total Cost of Building
EquipmentBundy Clock 5,500.00 Cabinet 24,000.00 Cash Register 17,800.00 Chair 14,400.00 Computer Set 47,988.00 Front Desk Table 20,000.00 Generator 495,000.00 Kitchen Table 8,000.00 Locker 117,000.00 Massage Bed 33,600.00 Massage Chair 199,920.00 Near Infrared Lamp 14,130.00 Office Chair 10,194.00 Office Table 8,000.00 Refrigerator - display 9,998.00 Refrigerator - kitchen 30,000.00 Sauna Heater 290,400.00 Shelf 26,000.00 Sofa 32,000.00 Stove 40,000.00 Telephone 14,750.00
Television 11,000.00 Trolley 27,600.00 Water Dispenser 2,400.00 Total Cost of Equipment
LandAdvertisement CostsInstallation CostsTaxes & Licenses
Barangay Business Clearnace 500.00 BIR Registration Fees 4,515.00 Business Permit Fees 5,353.00 Documentary Stamp 5,665.00 DTI - SEC Registration Fees 20,455.00 Garbage Fees 1,200.00 Mayor's Permit Fees 550.00 Notarization Fees 500.00 Sanitary Fees 120.00 Total Cost of Taxes & Licenses
Training & Orientation CostsUtilities
Communication 15,588.00 Electricity 540,000.00 Water 60,000.00 Total Cost of Utilities
TOTAL PROJECT COST
TOTAL VAIHTO SAUNATotal Project Cost
NoteMassage/Sauna Supplies 1 1,686,260.85 Office Supplies 2 22,714.75 Building 3 23,069,580.93 Equipment 4 1,499,680.00 Land 12,390,000.00 Advertisement Costs 17,300.00 Installation Costs 10,000.00 Taxes & Licenses 5 38,858.00 Training & Orientation Cost 20,000.00 Utilities 6 153,897.00 TOTAL PROJECT COST 38,908,291.53
35,459,580.93 3,448,710.60
21,275,748.56 (448,710.60)
14,183,832.37
14,632,542.97 0.37607775609
35,908,291.53
35,908,291.53
1,686,260.85
299.98 57611.23 17,282,216.78 m299.98 14451.22 4,335,076.98 c299.98 4841.28 1,452,287.17 a
23,069,580.93
CHART OF ACCOUNTSBALANCE SHEET ACCOUNTS
CURRENT ASSETS100 Cash & Cash Equivalents110 Supplies Inventory
NON-CURRENT ASSETS200 Land210 Building211 Accumulated Depreciation - Building230 Equipment231 Accumulate Depreciation - Equipment
CURRENT LIABILITIES310 Accrued Utilities Payable320 SSS Payable330 PhilHealth Payable340 PAG-IBIG Payable350 Withholding Tax Payable360 VAT Payable370 Income Tax Payable380 Dividends Payable
SHAREHOLDER'S EQUITY500 Share Capital510 Reserves520 Retained Earnings
INCOME STATEMENT ACCOUNTSREVENUE
600 Service Revenue610 Rent Income
EXPENSES700 Advertising Expense710 Utilities Expense720 Depreciation Expense - Building721 Depreciation Expense - Equipment730 Massage/Sauna Supplies Expense731 Office Supplies Expense740 Repairs & Maintenance750 Salaries Expense751 Salaries Expense - Office760 Organization Expense770 Taxes & Licenses780 SSS Employer's Contribution790 PhilHealth Employer's Contribution800 PAG-IBIG Employer's Contribution
Capacity @ 66 cap. @ 91 cap. 2014Operating Hours per Day 16 16 2015Time Service per Person 2 2 2016Customer per Day per Service 8 8 2017Capacity of Sauna 66 91 2018Customer per Day 528 728 2019Operating Days per Year 360 360Capacity per Year 190,080 262,080
Capacity @ max. time @ ave. time @ min. timeOperating Hours per Day 16 16 16Time Service per Person 2 1.5 1Customer per Day per Service 8 11 16Maximum Capacity of Massage 8 8 8Customer per Day 64 85 128Operating Days per Year 360 360 360Minimum/Maximum Capacity 23,040 30,720 46,080
% Rate
213,120 #DIV/0! 219,109 #DIV/0! 225,266 #DIV/0! 231,596 #DIV/0! 238,103 #DIV/0! 244,794 #DIV/0!
Unsatisfied Demand
Expected to be Catered
190,080 195,421 200,913 206,558 212,363 218,330
2014 23,040 2015 23,687 2016 24,353 2017 25,037 2018 25,741 2019 26,464
VAIHTO SAUNAComparative Statement of Comprehensive Income
For the Years Ended 2014-2018(in Philippine Pesos)
2014 2015Schedule
RevenuesService Revenue A 84,085,714.29 86,448,522.86 Rent Income B 360,000.00 360,000.00
Total Revenues 84,445,714.29 86,808,522.86 Less: Cost of Service
Salaries Expense Payroll 7,496,825.36 7,797,170.54 Massage/Sauna Supplies Expense C 5,396,034.72 2,356,826.65 Total Cost of Service 12,892,860.08 10,153,997.19
Gross Income 71,552,854.21 76,654,525.67 Less: Operating Expense
Organization Expense D 35,528,438.93 - Advertising Expense E 69,200.00 58,200.00 Depreciation Expense - Building F 768,986.03 768,986.03 Depreciation Expense - Equipment G 240,854.94 240,854.94 Miscellaneous Expense H 60,000.00 60,000.00 Office Supplies Expense I 59,302.40 69,004.59
Repairs & Maintenance J 74,984.00 78,133.33
Salaries Expense - Office Payroll 226,810.93 235,620.93 Taxes & Licenses K - 2,320.00 Utilities Expense L 615,588.00 641,442.70
SSS Employer's Contribution Payroll 475,501.20 501,114.00 PhilHealth Employer's Contribution Payroll 77,250.00 73,950.00 PAG-IBIG Employer's Contribution Payroll 69,600.00 69,600.00 Total Operating Expense 38,266,516.43 2,799,226.52
Net Income Before Income Tax 33,286,337.78 73,855,299.14 Income Tax 9,985,901.33 22,156,589.74 Net Income After Income Tax 23,300,436.44 51,698,709.40 Interest Income M - 758,352.93 Net Income After Income Tax & Interest 23,300,436.44 52,457,062.33
VAIHTO SAUNAComparative Statement of Comprehensive Income
For the Years Ended 2014-2018(in Philippine Pesos)
2016 2017 2018
88,877,726.35 91,375,190.46 93,942,833.31 360,000.00 360,000.00 360,000.00 89,237,726.35 91,735,190.46 94,302,833.31
8,056,908.26 8,407,277.20 8,732,522.02 1,802,645.07 1,747,722.50 1,795,000.11 9,859,553.33 10,154,999.70 10,527,522.13 79,378,173.02 81,580,190.76 83,775,311.18
- - - 68,200.00 58,200.00 68,200.00 768,986.03 768,986.03 768,986.03 240,854.94 240,854.94 240,854.94 60,000.00 60,000.00 60,000.00 73,345.09 76,714.04 79,993.72 81,414.93 84,834.35 88,397.40
244,542.89 253,840.98 263,605.44 2,320.00 3,520.00 2,320.00 668,383.29 696,455.39 725,706.51
510,393.60 536,917.20 562,566.00 80,250.00 85,950.00 90,450.00 69,600.00 69,600.00 69,600.00 2,868,290.77 2,935,872.93 3,020,680.04 76,509,882.26 78,644,317.83 80,754,631.15 22,952,964.68 23,593,295.35 24,226,389.34 53,556,917.58 55,051,022.48 56,528,241.80 1,637,461.35 2,215,968.46 2,807,422.03 55,194,378.93 57,266,990.94 59,335,663.84
VAIHTO SAUNAComparative Statement of Financial Position
For the Years Ended 2014-2018(in Philippine Pesos)
2014 2015Note
ASSETS
Current AssetsCash & Cash Equivalent 1 37,917,646.55 81,873,067.73 Supplies Inventory 2 1,363,834.28 606,457.81 Total Current Assets 39,281,480.83 82,479,525.54
Non-Current AssetsProperty, Plant, & Equipment (NET)
Land 12,390,000.00 12,390,000.00 Building 3 22,300,594.89 21,531,608.86 Equipment 4 1,258,825.06 1,017,970.12 Total Property, Plant, & Equipment 35,949,419.95 34,939,578.98
Total Non-Current Assets 35,949,419.95 34,939,578.98
TOTAL ASSETS 75,230,900.78 117,419,104.52
LIABILITIES & SHAREHOLDER'S EQUITY
Current LiabilitiesAccrued Utilities Payable 51,299.00 53,453.56 SSS Payable Payroll 19,254.90 20,309.90 PhilHealth Payable Payroll 6,437.50 6,162.50 PAG-IBIG Payable Payroll 5,800.00 5,800.00 Withholding Tax Payable Payroll 342,138.24 378,257.76 VAT Payable 5 10,674,786.12 10,633,733.23 Income Tax Payable 9,985,901.33 22,156,589.74 Dividends Payable 6 4,077,576.38 9,179,985.91 Total Current Liabilities 25,163,193.47 42,434,292.60
Shareholder's EquityShare Capital 39,000,000.00 39,000,000.00 Reserves 7 - 2,000,000.00 Retained Earnings 11,067,707.31 33,984,811.92 Total Shareholder's Equity 50,067,707.31 74,984,811.92
TOTAL LIABILITIES & SHAREHOLDER'S EQUITY 75,230,900.78 117,419,104.52
- -
VAIHTO SAUNAComparative Statement of Financial Position
For the Years Ended 2014-2018(in Philippine Pesos)
2016 2017 2018
110,798,423.09 140,371,101.75 170,914,335.85 468,997.54 456,109.13 468,748.46 111,267,420.62 140,827,210.88 171,383,084.31
12,390,000.00 12,390,000.00 12,390,000.00 20,762,622.83 19,993,636.80 19,224,650.77 777,115.18 536,260.24 295,405.30 33,929,738.01 32,919,897.04 31,910,056.07 33,929,738.01 32,919,897.04 31,910,056.07
145,197,158.64 173,747,107.92 203,293,140.38
55,698.61 58,037.95 60,475.54 20,692.20 21,781.90 22,834.50 6,687.50 7,162.50 7,537.50 5,800.00 5,800.00 5,800.00 427,831.32 474,846.00 523,927.20 10,866,326.11 11,160,498.20 11,474,032.19 22,952,964.68 23,593,295.35 24,226,389.34 9,659,016.31 10,021,723.41 10,383,741.17 43,995,016.72 45,343,145.31 46,704,737.45
39,000,000.00 39,000,000.00 39,000,000.00 4,000,000.00 6,000,000.00 8,000,000.00 58,202,141.91 83,403,962.61 109,588,402.93 101,202,141.91 128,403,962.61 156,588,402.93
145,197,158.64 173,747,107.92 203,293,140.38
- - -
VAIHTO SAUNAComparative Statement of Cash Flow
For the Years Ended 2014-2018(in Philippine Pesos)
2014 2015Operating Cash FlowsNet Income 23,300,436.44 52,457,062.33 Decrease (Increase) in Inventories (1,363,834.28) 757,376.47 Increase (Decrease) in Accrued Utilities Payable 51,299.00 2,154.56 Increase (Decrease) in SSS Payable 19,254.90 1,055.00 Increase (Decrease) in PhilHealth Payable 6,437.50 (275.00)Increase (Decrease) in PAG-IBIG Payable 5,800.00 - Increase (Decrease) in Withholding Tax Payable 342,138.24 36,119.52 Increase (Decrease) in VAT Payable 10,674,786.12 (41,052.89)Increase (Decrease) in Income Tax Payable 9,985,901.33 12,170,688.41 Increase (Decrease) in Dividends Payable 4,077,576.38 5,102,409.53 Depreciation Expense - Building 768,986.03 768,986.03 Depreciation Expense - Equipment 240,854.94 240,854.94 Provided by Operating Activities 48,109,636.60 71,495,378.90
Investing Cash FlowsPurchase of Equipment (1,499,680.00) - Purchase of Building (23,069,580.93) - Purchase of Land (12,390,000.00) - Provided by Investing Activities (36,959,260.93) -
Financing Cash FlowsIssuance of Share Capital 39,000,000.00 - Payment of Cash Dividends (12,232,729.13) (27,539,957.72)Provided by Financing Activities 26,767,270.87 (27,539,957.72)
Increase In Cash 37,917,646.55 43,955,421.18 Cash, Beginning - 37,917,646.55 Cash, End 37,917,646.55 81,873,067.73
- -
VAIHTO SAUNAComparative Statement of Cash Flow
For the Years Ended 2014-2018(in Philippine Pesos)
2016 2017 2018
55,194,378.93 57,266,990.94 59,335,663.84 137,460.27 12,888.40 (12,639.32) 2,245.05 2,339.34 2,437.59 382.30 1,089.70 1,052.60 525.00 475.00 375.00 - - - 49,573.56 47,014.68 49,081.20 232,592.87 294,172.09 313,534.00 796,374.93 640,330.67 633,093.99 479,030.41 362,707.10 362,017.76 768,986.03 768,986.03 768,986.03 240,854.94 240,854.94 240,854.94 57,902,404.30 59,637,848.90 61,694,457.62
- - - - - - - - - - - -
- - - (28,977,048.94) (30,065,170.24) (31,151,223.51) (28,977,048.94) (30,065,170.24) (31,151,223.51)
28,925,355.36 29,572,678.66 30,543,234.11 81,873,067.73 110,798,423.09 140,371,101.75 110,798,423.09 140,371,101.75 170,914,335.85
- - -
VAIHTO SAUNAStatement of Shareholder's Equity
For the Year Ended 2014(in Philippine Pesos)
Share Capital Reserves Beginning Balances - -
39,000,000.00 - Net Income Dividends Paid Ending Balances 39,000,000.00 -
For the Year Ended 2015(in Philippine Pesos)
Share Capital Reserves Beginning Balances 39,000,000.00 - Current Appropriation for Plant Expansion 1,000,000.00 Current Appropritaion for Contingencies 1,000,000.00 Net Income Dividends Paid Ending Balances 39,000,000.00 2,000,000.00
For the Year Ended 2016(in Philippine Pesos)
Share Capital Reserves Beginning Balances 39,000,000.00 2,000,000.00 Current Appropriation for Plant Expansion 1,000,000.00 Current Appropritaion for Contingencies 1,000,000.00 Net Income Dividends Paid Ending Balances 39,000,000.00 4,000,000.00
For the Year Ended 2017(in Philippine Pesos)
Share Capital Reserves Beginning Balances 39,000,000.00 4,000,000.00 Current Appropriation for Plant Expansion 1,000,000.00 Current Appropritaion for Contingencies 1,000,000.00 Net Income Dividends Paid Ending Balances 39,000,000.00 6,000,000.00
For the Year Ended 2018(in Philippine Pesos)
Share Capital Reserves
Issuance of 390, 000 ordinary shares with P100 par value
Beginning Balances 39,000,000.00 6,000,000.00 Current Appropriation for Plant Expansion 1,000,000.00 Current Appropritaion for Contingencies 1,000,000.00 Net Income Dividends Paid Ending Balances 39,000,000.00 8,000,000.00
VAIHTO SAUNAStatement of Shareholder's Equity
For the Year Ended 2014(in Philippine Pesos)
Retained Earnings Total - -
39,000,000.00 23,300,436.44 23,300,436.44 (12,232,729.13) (12,232,729.13) 11,067,707.31 50,067,707.31
For the Year Ended 2015(in Philippine Pesos)
Retained Earnings Total 11,067,707.31 50,067,707.31 (1,000,000.00) - (1,000,000.00) - 52,457,062.33 52,457,062.33 (27,539,957.72) (27,539,957.72) 33,984,811.92 74,984,811.92
For the Year Ended 2016(in Philippine Pesos)
Retained Earnings Total 33,984,811.92 74,984,811.92 (1,000,000.00) - (1,000,000.00) - 55,194,378.93 55,194,378.93 (28,977,048.94) (28,977,048.94) 58,202,141.91 101,202,141.91
For the Year Ended 2017(in Philippine Pesos)
Retained Earnings Total 58,202,141.91 101,202,141.91 (1,000,000.00) - (1,000,000.00) - 57,266,990.94 57,266,990.94 (30,065,170.24) (30,065,170.24) 83,403,962.61 128,403,962.61
For the Year Ended 2018(in Philippine Pesos)
Retained Earnings Total
83,403,962.61 128,403,962.61 (1,000,000.00) - (1,000,000.00) - 59,335,663.84 59,335,663.84 (31,151,223.51) (31,151,223.51) 109,588,402.93 156,588,402.93
VAIHTO SAUNAComparative Statement of Shareholder's Equity
For the Years Ended 2014-2018(in Philippine Pesos)
2014 2015
Retained Earnings, Beginning - 11,067,707.31 Net Income 23,300,436.44 52,457,062.33 Dividends Paid (12,232,729.13) (27,539,957.72) Current Appropriation for Plant Expansion 0 (1,000,000.00) Current Appropritaion for Contingencies 0 (1,000,000.00)Retained Earnings, Ending 11,067,707.31 33,984,811.92
VAIHTO SAUNAComparative Statement of Shareholder's Equity
For the Years Ended 2014-2018(in Philippine Pesos)
2016 2017 2018
33,984,811.92 58,202,141.91 83,403,962.61 55,194,378.93 57,266,990.94 59,335,663.84 (28,977,048.94) (30,065,170.24) (31,151,223.51) (1,000,000.00) (1,000,000.00) (1,000,000.00) (1,000,000.00) (1,000,000.00) (1,000,000.00) 58,202,141.91 83,403,962.61 109,588,402.93
VAIHTO SAUNASchedule of Service Revenue
Schedule A2014 2015 2016
Operating Hours/Day 16 16 16Service Hours 2 2 2Estimated Capacity/Day/Service 8 8 8Capacity of Service 66 68 70Estimated Capacity/Day 528 543 558Operating Days/Year 360 360 360Estimated Capacity/Year 190,080 195,421 200,913 Service Price 450.00 450.00 450.00 Revenue from Sauna 85,536,000.00 87,939,561.60 90,410,663.28 Operating Hours/Day 16 16 16Service Hours 2 2 2Estimated Capacity/Day/Service 8 8 8Capacity of Service 8 8 8Estimated Capacity/Day 64 64 64Operating Days/Year 360 360 360Estimated Capacity/Year 23,040 23,687 24,353 Service Price 375.00 375.00 375.00 Revenue from Massage 8,640,000.00 8,882,784.00 9,132,390.23 Total Service Revenue 94,176,000.00 96,822,345.60 99,543,053.51 VAT Output 10,090,285.71 10,373,822.74 10,665,327.16 Service Revenue (NET) 84,085,714.29 86,448,522.86 88,877,726.35
VAIHTO SAUNASchedule of Rent Income
Schedule B2014 2015 2016
Monthly Rent Income 30,000.00 30,000.00 30,000.00 Months/Year 12 12 12Rent Income 360,000.00 360,000.00 360,000.00
VAIHTO SAUNASchedule of Massage/Sauna Supplies Expense
Schedule C2014 2015 2016
Supplies, Beginning - 1,349,008.68 589,206.66 Purchases 6,745,043.40 1,597,024.63 1,664,099.67 Available Supplies 6,745,043.40 2,946,033.31 2,253,306.33
Supplies, End 1,349,008.68 589,206.66 450,661.27 Supplies Expense 5,396,034.72 2,356,826.65 1,802,645.07 VAT Input 578,146.58 252,517.14 193,140.54 Massage/Sauna Supplies (NET) 4,817,888.14 2,104,309.51 1,609,504.52
VAIHTO SAUNASchedule of Massage/Sauna Supplies Expense
Schedule C1Quantity Unit Cost Monthly Cost
Alcohol 25 63.75 1,593.75 Aromatic Candles 16 254.75 4,076.00 Bath Liquid Soap 25 235.00 5,875.00 Bath Mat 40 699.75 27,990.00 Bath Robe 200 589.99 117,998.00 Bottle Dispenser - Big 50 16.80 840.00 Bottle Dispenser - Small 200 10.90 2,180.00 Bucket & Ladle 21 1,808.75 37,983.75 Candle Holder 25 299.75 7,493.75 Clothes Set 200 199.75 39,950.00 Conditioner 200 6.00 1,200.00 Hand & Body Balm 25 255.00 6,375.00 Head/Backrest 21 904.15 18,987.15 Headband 4 478.00 1,912.00 Indoor slipper 200 84.50 16,900.00 Loofah Sponge 200 239.30 47,860.00 Massage Cream 2 8,823.90 17,647.80 Massage Gel 2 6,168.90 12,337.80 Massage Lotion 2 8,502.80 17,005.60 Massage Oil 8 2,248.85 17,990.80 Massage Sheet 16 1,356.50 21,704.00 Moisturizer 25 244.75 6,118.75 Outdoor Slipper 200 135.00 27,000.00 Sauna Aroma & Fragrance 25 1,112.20 27,805.00 Shampoo 200 5.00 1,000.00 Sleeping Mat 25 162.82 4,070.50 Thermometer 21 1,130.30 23,736.30 Tissue 8 159.75 1,278.00 Towel Set 200 225.89 45,178.00 Total 2186 36,422.80 562,086.95
VAIHTO SAUNA
Schedule of Massage/Sauna Supplies ExpenseSchedule C2
2014 2015 2016Alcohol 19,125.00 19,928.25 20,765.24 Aromatic candles 48,912.00 50,966.30 53,106.89 Bath Liquid Soap 70,500.00 73,461.00 76,546.36 Bath Mat 335,880.00 - - Bath Robe 1,415,976.00 - - Bottle Dispenser - Big 10,080.00 - - Bottle Dispenser - Small 26,160.00 - - Bucket & Ladle 455,805.00 - - Candle Holder 89,925.00 - - Clothes Set 479,400.00 - - Conditioner 14,400.00 15,004.80 15,635.00 Hand & Body Balm 76,500.00 79,713.00 83,060.95 Head/Backrest 227,845.80 - - Headband 22,944.00 23,907.65 24,911.77 Indoor slipper 202,800.00 12,679.06 13,211.58 Loofah Sponge 574,320.00 35,906.49 37,414.56 Massage Cream 211,773.60 220,668.09 229,936.15 Massage Gel 148,053.60 154,271.85 160,751.27 Massage Lotion 204,067.20 212,638.02 221,568.82 Massage Oil 215,889.60 224,956.96 234,405.16 Massage Sheet 260,448.00 - - Moisturizer 73,425.00 76,508.85 79,722.22 Outdoor Slipper 324,000.00 20,256.48 21,107.25 Sauna Aroma & Fragrance 333,660.00 347,673.72 362,276.02 Shampoo 12,000.00 12,504.00 13,029.17 Sleeping Mat 48,846.00 - - Thermometer 284,835.60 - - Tissue 15,336.00 15,980.11 16,651.28 Towel Set 542,136.00 - - Total 6,745,043.40 1,597,024.63 1,664,099.67
VAIHTO SAUNASchedule of Organization Expense
Schedule DEquipment 1,499,680.00 Building 23,069,580.93 Land 12,390,000.00 Installation 10,000.00 Taxes & Licenses 38,858.00
Training & Orientation 20,000.00 Organization Expense 35,528,438.93
VAIHTO SAUNASchedule of Advertising Expense
Schedule E2014 2015 2016
Flyers 1,200.00 1,200.00 1,200.00 Newspaper 15,000.00 15,000.00 15,000.00 Posters/Billboards 10,000.00 - 10,000.00 Radio 43,000.00 42,000.00 42,000.00 Advertising Expense 69,200.00 58,200.00 68,200.00
VAIHTO SAUNASchedule of Depreciation Expense - Building
Schedule FCost Useful Life Depreciation
Depreciation Expense - Building 23,069,580.93 30 768,986.03
VAIHTO SAUNASchedule of Depreciation Expense - Equipment
Schedule GCost Useful Life Depreciation
Bundy Clock 5,500.00 5 990.00 Cabinet 24,000.00 10 2,160.00 Cash Register 17,800.00 5 3,204.00 Chair 14,400.00 10 1,296.00 Computer Set 47,988.00 5 8,637.84 Front Desk Table 20,000.00 10 1,800.00 Generator 495,000.00 5 89,100.00 Kitchen Table 8,000.00 10 720.00 Locker 117,000.00 10 10,530.00 Massage Bed 33,600.00 10 3,024.00 Massage Chair 199,920.00 5 35,985.60 Near Infrared Lamp 14,130.00 5 2,543.40 Office Chair 10,194.00 10 917.46 Office Table 8,000.00 10 720.00 Refrigerator - display 9,998.00 5 1,799.64 Refrigerator - kitchen 30,000.00 5 5,400.00 Sauna Heater 290,400.00 5 52,272.00
Shelf 26,000.00 10 2,340.00 Sofa 32,000.00 10 2,880.00 Stove 40,000.00 5 7,200.00 Telephone 14,750.00 5 2,655.00 Television 11,000.00 5 1,980.00 Trolley 27,600.00 10 2,484.00 Water Dispenser 2,400.00 10 216.00 Depreciation Expense - Equipme 1,499,680.00 240,854.94
VAIHTO SAUNASchedule of Miscellaneous Expense
Schedule H2014 2015 2016
Miscellaneous Expense 60,000.00 60,000.00 60,000.00
VAIHTO SAUNASchedule of Office Supplies Expense
Schedule I2014 2015 2016
Supplies, Beginning - 14,825.60 17,251.15 Purchases 74,128.00 71,430.14 74,430.21 Available Supplies 74,128.00 86,255.74 91,681.36 Supplies, End 14,825.60 17,251.15 18,336.27 Supplies Expense 59,302.40 69,004.59 73,345.09 VAT Input 6,353.83 7,393.35 7,858.40 Office Supplies (NET) 52,948.57 61,611.24 65,486.68
VAIHTO SAUNASchedule of Office Supplies Expense
Schedule I1Quantity/Month Purchase/Year Quantity/Year
Adhesive Tape 6 12 72Ballpen 2 2 4Binder Clip 6 12 72Bond Paper - Long 6 12 72Bond Paper - Short 6 12 72Calculator 6 1 6Cork board 6 1 6Cutter 6 1 6Fastener 6 12 72
Folder - Long 200 12 2400Folder - Short 200 12 2400Liquid Glue 6 12 72Marker 12 6 72Paper Clip 6 12 72Pencil 6 12 72Post-Its 6 6 36Puncher 6 1 6Push pins 6 12 72Receipt paper 2 6 12Ruler 6 1 6Scissors 6 1 6Sharpener 6 1 6Staple wire 6 12 72Stapler 6 1 6Thumb tacks 6 12 72Time card 4 10 40Total 540 194 5804
VAIHTO SAUNASchedule of Office Supplies Expense
Schedule I22014 2015 2016
Adhesive Tape 1,170.00 1,219.14 1,270.34 Ballpen 720.00 750.24 781.75 Binder Clip 1,260.00 1,312.92 1,368.06 Bond Paper - Long 15,192.00 15,830.06 16,494.93 Bond Paper - Short 12,852.00 13,391.78 13,954.24 Calculator 1,080.00 - - Cork board 2,025.00 - - Cutter 97.50 - - Fastener 3,510.00 3,657.42 3,811.03 Folder - Long 4,560.00 4,751.52 4,951.08 Folder - Short 3,600.00 3,751.20 3,908.75 Liquid Glue 2,502.00 2,607.08 2,716.58 Marker 2,358.00 2,457.04 2,560.23 Paper Clip 630.00 656.46 684.03 Pencil 4,950.00 5,157.90 5,374.53 Post-Its 1,971.00 2,053.78 2,140.04 Puncher 280.50 - - Push pins 1,440.00 1,500.48 1,563.50 Receipt paper 7,032.00 7,327.34 7,635.09
Ruler 228.00 - - Scissors 127.50 - - Sharpener 1,350.00 - - Staple wire 2,034.00 2,119.43 2,208.44 Stapler 388.50 - - Thumb tacks 630.00 656.46 684.03 Time card 2,140.00 2,229.88 2,323.53 Total 74,128.00 71,430.14 74,430.21
VAIHTO SAUNASchedule of Repairs & Maintenance
Schedule JTotal Equipment Cost 5% 2014 2015
1,499,680.00 74,984.00 74,984.00 78,133.33
VAIHTO SAUNASchedule of Taxes & Licenses
Schedule KCost 2014* 2015
Barangay Business Clearnace 500.00 500.00 - BIR Registration Fees 4,515.00 4,515.00 500.00 Business Permit Fees 5,353.00 5,353.00 - Documentary Stamp 5,665.00 5,665.00 - DTI - SEC Registration Fees 20,455.00 20,455.00 500.00 Garbage Fees 1,200.00 1,200.00 1,200.00 Mayor's Permit Fees 550.00 550.00 - Notarization Fees 500.00 500.00 - Sanitary Fees 120.00 120.00 120.00
Taxes & Licenses 38,858.00 38,858.00 2,320.00 *The cost of taxes & licenses for the year of 2014 is already included in the organization costs.
VAIHTO SAUNASchedule of Utilities Expense
Schedule LMonthly Cost 2014 2015
Communication 1,299.00 15,588.00 16,242.70 Electricity 45,000.00 540,000.00 562,680.00 Water 5,000.00 60,000.00 62,520.00 Utilities Expense 51,299.00 615,588.00 641,442.70
VAIHTO SAUNASchedule of Interest Income
Schedule M2014 2015 2016
Cash in Bank - 37,917,646.55 81,873,067.73 Multiply: Interest Rate 2% 2% 2%Interest Income - 758,352.93 1,637,461.35
VAIHTO SAUNASchedule of Service Revenue
Schedule A2017 2018
16 162 28 8
72 74574 590360 360
206,558 212,363 450.00 450.00 92,951,202.92 95,563,131.72
16 162 28 88 8
64 64360 360
25,037 25,741 375.00 375.00 9,389,010.40 9,652,841.59 102,340,213.32 105,215,973.31 10,965,022.86 11,273,140.00 91,375,190.46 93,942,833.31
VAIHTO SAUNASchedule of Rent Income
Schedule B2017 2018
30,000.00 30,000.00 12 12
360,000.00 360,000.00
VAIHTO SAUNASchedule of Massage/Sauna Supplies Expense
Schedule C2017 2018
450,661.27 436,930.62 1,733,991.86 1,806,819.51 2,184,653.12 2,243,750.14
436,930.62 448,750.03 1,747,722.50 1,795,000.11 187,255.98 192,321.44 1,560,466.52 1,602,678.67
VAIHTO SAUNASchedule of Massage/Sauna Supplies Expense
Schedule C1Months Annual Cost Quantity Unit Cost
12 19,125.00 25 63.75 12 48,912.00 16 254.75 12 70,500.00 25 235.00 12 335,880.00 0 699.75 12 1,415,976.00 0 589.99 12 10,080.00 0 16.80 12 26,160.00 0 10.90 12 455,805.00 0 1,808.75 12 89,925.00 0 299.75 12 479,400.00 0 199.75 12 14,400.00 200 6.00 12 76,500.00 25 255.00 12 227,845.80 0 904.15 12 22,944.00 4 478.00 12 202,800.00 12 84.50 12 574,320.00 12 239.30 12 211,773.60 2 8,823.90 12 148,053.60 2 6,168.90 12 204,067.20 2 8,502.80 12 215,889.60 8 2,248.85 12 260,448.00 0 1,356.50 12 73,425.00 25 244.75 12 324,000.00 12 135.00 12 333,660.00 25 1,112.20 12 12,000.00 200 5.00 12 48,846.00 0 162.82 12 284,835.60 0 1,130.30 12 15,336.00 8 159.75 12 542,136.00 0 225.89
348 6,745,043.40 603 36,422.80
VAIHTO SAUNA
Schedule of Massage/Sauna Supplies ExpenseSchedule C2
2017 21,637.38 55,337.38 79,761.31 - - - - - - - 16,291.67 86,549.51 - 25,958.06 13,766.46 38,985.97 239,593.47 167,502.82 230,874.71 244,250.17 - 83,070.56 21,993.76 377,491.61 13,576.39 - - 17,350.63 - 1,733,991.86
VAIHTO SAUNASchedule of Advertising Expense
Schedule E2017 2018
1,200.00 1,200.00 15,000.00 15,000.00 - 10,000.00 42,000.00 42,000.00 58,200.00 68,200.00
VAIHTO SAUNASchedule of Depreciation Expense - Building
Schedule F2014 2015 2016 2017
768,986.03 768,986.03 768,986.03 768,986.03
VAIHTO SAUNASchedule of Depreciation Expense - Equipment
Schedule G2014 2015 2016 2017
990.00 990.00 990.00 990.00 2,160.00 2,160.00 2,160.00 2,160.00 3,204.00 3,204.00 3,204.00 3,204.00 1,296.00 1,296.00 1,296.00 1,296.00 8,637.84 8,637.84 8,637.84 8,637.84 1,800.00 1,800.00 1,800.00 1,800.00 89,100.00 89,100.00 89,100.00 89,100.00 720.00 720.00 720.00 720.00 10,530.00 10,530.00 10,530.00 10,530.00 3,024.00 3,024.00 3,024.00 3,024.00 35,985.60 35,985.60 35,985.60 35,985.60 2,543.40 2,543.40 2,543.40 2,543.40 917.46 917.46 917.46 917.46 720.00 720.00 720.00 720.00 1,799.64 1,799.64 1,799.64 1,799.64 5,400.00 5,400.00 5,400.00 5,400.00 52,272.00 52,272.00 52,272.00 52,272.00
2,340.00 2,340.00 2,340.00 2,340.00 2,880.00 2,880.00 2,880.00 2,880.00 7,200.00 7,200.00 7,200.00 7,200.00 2,655.00 2,655.00 2,655.00 2,655.00 1,980.00 1,980.00 1,980.00 1,980.00 2,484.00 2,484.00 2,484.00 2,484.00 216.00 216.00 216.00 216.00 240,854.94 240,854.94 240,854.94 240,854.94
VAIHTO SAUNASchedule of Miscellaneous Expense
Schedule H2017 2018
60,000.00 60,000.00
VAIHTO SAUNASchedule of Office Supplies Expense
Schedule I2017 2018
18,336.27 19,178.51 77,556.28 80,813.64 95,892.55 99,992.15 19,178.51 19,998.43 76,714.04 79,993.72 8,219.36 8,570.76 68,494.68 71,422.96
VAIHTO SAUNASchedule of Office Supplies Expense
Schedule I1Purchase/Year Quantity/Year Unit Cost
12 72 16.25 2 4 180.00
12 72 17.50 12 72 211.00 12 72 178.50 0 0 180.00 0 0 337.50 0 0 16.25
12 72 48.75
12 2400 1.90 12 2400 1.50 12 72 34.75 6 72 32.75
12 72 8.75 12 72 68.75 6 36 54.75 0 0 46.75
12 72 20.00 6 12 586.00 0 0 38.00 0 0 21.25 0 0 225.00
12 72 28.25 0 0 64.75
12 72 8.75 10 40 53.50
186 5756 2,481.15
VAIHTO SAUNASchedule of Office Supplies Expense
Schedule I22017
1,323.70 814.58 1,425.52 17,187.71 14,540.32 - - - 3,971.09 5,159.03 4,072.92 2,830.68 2,667.76 712.76 5,600.26 2,229.92 - 1,629.17 7,955.77
- - - 2,301.20 - 712.76 2,421.12 77,556.28
VAIHTO SAUNASchedule of Repairs & Maintenance
Schedule J2016 2017 2018
81,414.93 84,834.35 88,397.40
VAIHTO SAUNASchedule of Taxes & Licenses
Schedule K2016 2017 2018
- 500.00 - 500.00 500.00 500.00 - 500.00 - - - - 500.00 500.00 500.00 1,200.00 1,200.00 1,200.00 - 200.00 - - - - 120.00 120.00 120.00 2,320.00 3,520.00 2,320.00
*The cost of taxes & licenses for the year of 2014 is already included in the organization costs.
VAIHTO SAUNASchedule of Utilities Expense
Schedule L2016 2017 2018
16,924.89 17,635.73 18,376.44 586,312.56 610,937.69 636,597.07 65,145.84 67,881.97 70,733.01 668,383.29 696,455.39 725,706.51
VAIHTO SAUNASchedule of Interest Income
Schedule M2017 2018
110,798,423.09 140,371,101.75 2% 2%
2,215,968.46 2,807,422.03
VAIHTO SAUNASchedule of Massage/Sauna Supplies Expense
Schedule C1Monthly Cost Months Annual Cost
1,593.75 12 19,928.25 4,076.00 12 50,966.30 5,875.00 12 73,461.00 - 12 - - 12 - - 12 - - 12 - - 12 - - 12 - - 12 - 1,200.00 12 15,004.80 6,375.00 12 79,713.00 - 12 - 1,912.00 12 23,907.65 1,014.00 12 12,679.06 2,871.60 12 35,906.49 17,647.80 12 220,668.09 12,337.80 12 154,271.85 17,005.60 12 212,638.02 17,990.80 12 224,956.96 - 12 - 6,118.75 12 76,508.85 1,620.00 12 20,256.48 27,805.00 12 347,673.72 1,000.00 12 12,504.00 - 12 - - 12 - 1,278.00 12 15,980.11 - 12 - 127,721.10 348 1,597,024.63
VAIHTO SAUNASchedule of Depreciation Expense - Building
Schedule F2018
768,986.03
VAIHTO SAUNASchedule of Depreciation Expense - Equipment
Schedule G2018
990.00 2,160.00 3,204.00 1,296.00 8,637.84 1,800.00 89,100.00 720.00 10,530.00 3,024.00 35,985.60 2,543.40 917.46 720.00 1,799.64 5,400.00 52,272.00
VAIHTO SAUNACash & Cash Equivalent
Note 12014 2015
Cash on Hand 37,905,646.55 43,943,421.18 Cash in Bank - 37,917,646.55
Petty Cash Fund 12,000.00 12,000.00 Total Cash & Cash Equivalent 37,917,646.55 81,873,067.73
VAIHTO SAUNASupplies Inventory
Note 22014 2015
Massage/Sauna Supplies Inventory, End (Sched C ) 1,349,008.68 589,206.66 Office Supplies Inventory, End (Sched I ) 14,825.60 17,251.15 Total Supplies Inventory, End 1,363,834.28 606,457.81
VAIHTO SAUNABuildingNote 3
2014 2015
Cost 23,069,580.93 22,300,594.89 Accumulated Depreciation 768,986.03 768,986.03 Building (NET) 22,300,594.89 21,531,608.86
VAIHTO SAUNAEquipment
Note 42014 2015
Cost 5,500.00 4,510.00 Accumulated Depreciation 990.00 990.00 Bundy Clock 4,510.00 3,520.00 Cost 24,000.00 21,840.00 Accumulated Depreciation 2,160.00 2,160.00 Cabinet 21,840.00 19,680.00 Cost 17,800.00 14,596.00
Accumulated Depreciation 3,204.00 3,204.00
Cash Register 14,596.00 11,392.00
Cost 14,400.00 13,104.00
Accumulated Depreciation 1,296.00 1,296.00 Chair 13,104.00 11,808.00
Cost 47,988.00 39,350.16
Accumulated Depreciation 8,637.84 8,637.84 Computer Set 39,350.16 30,712.32
Cost 20,000.00 18,200.00
Accumulated Depreciation 1,800.00 1,800.00 Front Desk Table 18,200.00 16,400.00
Cost 495,000.00 405,900.00
Accumulated Depreciation 89,100.00 89,100.00 Generator 405,900.00 316,800.00
Cost 8,000.00 7,280.00
Accumulated Depreciation 720.00 720.00 Kitchen Table 7,280.00 6,560.00
Cost 117,000.00 106,470.00
Accumulated Depreciation 10,530.00 10,530.00 Locker 106,470.00 95,940.00
Cost 33,600.00 30,576.00
Accumulated Depreciation 3,024.00 3,024.00
Massage Bed 30,576.00 27,552.00
Cost 199,920.00 163,934.40
Accumulated Depreciation 35,985.60 35,985.60
Massage Chair 163,934.40 127,948.80
Cost 14,130.00 11,586.60
Accumulated Depreciation 2,543.40 2,543.40
Near Infrared Lamp 11,586.60 9,043.20
Cost 10,194.00 9,276.54
Accumulated Depreciation 917.46 917.46
Office Chair 9,276.54 8,359.08
Cost 8,000.00 7,280.00
Accumulated Depreciation 720.00 720.00
Office Table 7,280.00 6,560.00
Cost 9,998.00 8,198.36
Accumulated Depreciation 1,799.64 1,799.64
Refrigerator - display 8,198.36 6,398.72
Cost 30,000.00 24,600.00
Accumulated Depreciation 5,400.00 5,400.00
Refrigerator - kitchen 24,600.00 19,200.00
Cost 290,400.00 238,128.00
Accumulated Depreciation 52,272.00 52,272.00
Sauna Heater 238,128.00 185,856.00
Cost 26,000.00 23,660.00
Accumulated Depreciation 2,340.00 2,340.00
Shelf 23,660.00 21,320.00
Cost 32,000.00 29,120.00
Accumulated Depreciation 2,880.00 2,880.00
Sofa 29,120.00 26,240.00
Cost 40,000.00 32,800.00
Accumulated Depreciation 7,200.00 7,200.00
Stove 32,800.00 25,600.00
Cost 14,750.00 12,095.00
Accumulated Depreciation 2,655.00 2,655.00
Telephone 12,095.00 9,440.00
Cost 11,000.00 9,020.00
Accumulated Depreciation 1,980.00 1,980.00
Television 9,020.00 7,040.00
Cost 27,600.00 25,116.00
Accumulated Depreciation 2,484.00 2,484.00
Trolley 25,116.00 22,632.00
Cost 2,400.00 2,184.00
Accumulated Depreciation 216.00 216.00
Water Dispenser 2,184.00 1,968.00
Total Equipment (NET) 1,258,825.06 1,017,970.12
VAIHTO SAUNAVAT Payable
Note 52014 2015
VAT Output on Service Revenue 10,090,285.71 10,373,822.74 VAT Input on Supplies
Massage/Sauna Supplies 578,146.58 252,517.14 Office Supplies 6,353.83 7,393.35
VAT Payable 10,674,786.12 10,633,733.23
VAIHTO SAUNADividends Payable
Note 62014 2015
Net Income 23,300,436.44 52,457,062.33 Multiply: Percentage Rate 70% 70%Dividends Declared 16,310,305.51 36,719,943.63 Divide: Quarterly 4 4Dividends Payable 4,077,576.38 9,179,985.91
VAIHTO SAUNAReserves
Note 72014 2015
Beginning Balances - -
Current Appropriation for Plant Expansion - 1,000,000.00
Current Appropritaion for Contingencies - 1,000,000.00
Ending Balances - 2,000,000.00
VAIHTO SAUNACash & Cash Equivalent
Note 12016 2017 2018
28,913,355.36 29,560,678.66 30,531,234.11 81,873,067.73 110,798,423.09 140,371,101.75
12,000.00 12,000.00 12,000.00 110,798,423.09 140,371,101.75 170,914,335.85
VAIHTO SAUNASupplies Inventory
Note 22016 2017 2018
450,661.27 436,930.62 448,750.03 18,336.27 19,178.51 19,998.43 468,997.54 456,109.13 468,748.46
VAIHTO SAUNABuildingNote 3
2016 2017 2018
21,531,608.86 20,762,622.83 19,993,636.80 768,986.03 768,986.03 768,986.03 20,762,622.83 19,993,636.80 19,224,650.77
VAIHTO SAUNAEquipment
Note 42016 2017 2018
3,520.00 2,530.00 1,540.00 990.00 990.00 990.00 2,530.00 1,540.00 550.00 19,680.00 17,520.00 15,360.00 2,160.00 2,160.00 2,160.00 17,520.00 15,360.00 13,200.00 11,392.00 8,188.00 4,984.00
3,204.00 3,204.00 3,204.00
8,188.00 4,984.00 1,780.00
11,808.00 10,512.00 9,216.00
1,296.00 1,296.00 1,296.00 10,512.00 9,216.00 7,920.00
30,712.32 22,074.48 13,436.64
8,637.84 8,637.84 8,637.84 22,074.48 13,436.64 4,798.80
16,400.00 14,600.00 12,800.00
1,800.00 1,800.00 1,800.00 14,600.00 12,800.00 11,000.00
316,800.00 227,700.00 138,600.00
89,100.00 89,100.00 89,100.00 227,700.00 138,600.00 49,500.00
6,560.00 5,840.00 5,120.00
720.00 720.00 720.00 5,840.00 5,120.00 4,400.00
95,940.00 85,410.00 74,880.00
10,530.00 10,530.00 10,530.00 85,410.00 74,880.00 64,350.00
27,552.00 24,528.00 21,504.00
3,024.00 3,024.00 3,024.00
24,528.00 21,504.00 18,480.00
127,948.80 91,963.20 55,977.60
35,985.60 35,985.60 35,985.60
91,963.20 55,977.60 19,992.00
9,043.20 6,499.80 3,956.40
2,543.40 2,543.40 2,543.40
6,499.80 3,956.40 1,413.00
8,359.08 7,441.62 6,524.16
917.46 917.46 917.46
7,441.62 6,524.16 5,606.70
6,560.00 5,840.00 5,120.00
720.00 720.00 720.00
5,840.00 5,120.00 4,400.00
6,398.72 4,599.08 2,799.44
1,799.64 1,799.64 1,799.64
4,599.08 2,799.44 999.80
19,200.00 13,800.00 8,400.00
5,400.00 5,400.00 5,400.00
13,800.00 8,400.00 3,000.00
185,856.00 133,584.00 81,312.00
52,272.00 52,272.00 52,272.00
133,584.00 81,312.00 29,040.00
21,320.00 18,980.00 16,640.00
2,340.00 2,340.00 2,340.00
18,980.00 16,640.00 14,300.00
26,240.00 23,360.00 20,480.00
2,880.00 2,880.00 2,880.00
23,360.00 20,480.00 17,600.00
25,600.00 18,400.00 11,200.00
7,200.00 7,200.00 7,200.00
18,400.00 11,200.00 4,000.00
9,440.00 6,785.00 4,130.00
2,655.00 2,655.00 2,655.00
6,785.00 4,130.00 1,475.00
7,040.00 5,060.00 3,080.00
1,980.00 1,980.00 1,980.00
5,060.00 3,080.00 1,100.00
22,632.00 20,148.00 17,664.00
2,484.00 2,484.00 2,484.00
20,148.00 17,664.00 15,180.00
1,968.00 1,752.00 1,536.00
216.00 216.00 216.00
1,752.00 1,536.00 1,320.00
777,115.18 536,260.24 295,405.30
VAIHTO SAUNAVAT Payable
Note 52016 2017 2018
10,665,327.16 10,965,022.86 11,273,140.00
193,140.54 187,255.98 192,321.44 7,858.40 8,219.36 8,570.76 10,866,326.11 11,160,498.20 11,474,032.19
VAIHTO SAUNADividends Payable
Note 62016 2017 2018
55,194,378.93 57,266,990.94 59,335,663.84 70% 70% 70%
38,636,065.25 40,086,893.66 41,534,964.69 4 4 4
9,659,016.31 10,021,723.41 10,383,741.17
VAIHTO SAUNAReserves
Note 72016 2017 2018
2,000,000.00 4,000,000.00 6,000,000.00
1,000,000.00 1,000,000.00 1,000,000.00
1,000,000.00 1,000,000.00 1,000,000.00
4,000,000.00 6,000,000.00 8,000,000.00
VAIHTO SAUNA Payroll Sheet
2014
Position Status Monthly Pay SSS
EE
Assistant 1 z 8,500.00 406.96 308.80 Assistant 2 z 8,500.00 406.96 308.80 Assistant 3 z 8,500.00 406.96 308.80 Assistant 4 z 8,500.00 406.96 308.80 Assistant 5 z 8,500.00 406.96 308.80 Assistant 6 z 8,500.00 406.96 308.80 Assistant 7 z 8,500.00 406.96 308.80 Assistant 8 z 8,500.00 406.96 308.80 Assistant 9 z 8,500.00 406.96 308.80 Assistant 10 z 8,500.00 406.96 308.80 Attendant 1 z 8,500.00 406.96 308.80 Attendant 2 z 8,500.00 406.96 308.80 Attendant 3 z 8,500.00 406.96 308.80 Attendant 4 z 8,500.00 406.96 308.80 Attendant 5 z 8,500.00 406.96 308.80 Attendant 6 z 8,500.00 406.96 308.80 Attendant 7 z 8,500.00 406.96 308.80 Attendant 8 z 8,500.00 406.96 308.80 Bookkeeper z 10,000.00 605.04 363.30 Cashier 1 z 8,500.00 406.96 308.80 Cashier 2 z 8,500.00 406.96 308.80 General Office Clerk z 9,000.00 477.36 327.00 Masseur/Masseuse 1 z 10,000.00 605.04 363.30 Masseur/Masseuse 2 z 10,000.00 605.04 363.30 Masseur/Masseuse 3 z 10,000.00 605.04 363.30 Masseur/Masseuse 4 z 10,000.00 605.04 363.30 Masseur/Masseuse 5 z 10,000.00 605.04 363.30 Masseur/Masseuse 6 z 10,000.00 605.04 363.30 Masseur/Masseuse 7 z 10,000.00 605.04 363.30 Masseur/Masseuse 8 z 10,000.00 605.04 363.30 Masseur/Masseuse 9 z 10,000.00 605.04 363.30 Masseur/Masseuse 10 z 10,000.00 605.04 363.30 Receptionist 1 z 9,000.00 477.36 327.00 Receptionist 2 z 9,000.00 477.36 327.00 Therapist/Dermatologist 1 z 10,000.00 605.04 363.30 Therapist/Dermatologist 2 z 10,000.00 605.04 363.30 Monthly Salary 327,000.00 17,436.80 11,879.90 Multiply: Months 12 12 12 Annual Salary 3,924,000.00 209,241.60 142,558.80
VAIHTO SAUNA Payroll Sheet
2015
Withholding Tax
Position Status Monthly Pay SSS
EE
Assistant 1 z 8,857.00 442.78 327.00 Assistant 2 z 8,857.00 442.78 327.00 Assistant 3 z 8,857.00 442.78 327.00 Assistant 4 z 8,857.00 442.78 327.00 Assistant 5 z 8,857.00 442.78 327.00 Assistant 6 z 8,857.00 442.78 327.00 Assistant 7 z 8,857.00 442.78 327.00 Assistant 8 z 8,857.00 442.78 327.00 Assistant 9 z 8,857.00 442.78 327.00 Assistant 10 z 8,857.00 442.78 327.00 Attendant 1 z 8,857.00 442.78 327.00 Attendant 2 z 8,857.00 442.78 327.00 Attendant 3 z 8,857.00 442.78 327.00 Attendant 4 z 8,857.00 442.78 327.00 Attendant 5 z 8,857.00 442.78 327.00 Attendant 6 z 8,857.00 442.78 327.00 Attendant 7 z 8,857.00 442.78 327.00 Attendant 8 z 8,857.00 442.78 327.00 Bookkeeper z 10,420.00 680.31 381.50 Cashier 1 z 8,857.00 442.78 327.00 Cashier 2 z 8,857.00 442.78 327.00 General Office Clerk z 9,378.00 518.19 345.20 Masseur/Masseuse 1 z 10,420.00 680.31 381.50 Masseur/Masseuse 2 z 10,420.00 680.31 381.50 Masseur/Masseuse 3 z 10,420.00 680.31 381.50 Masseur/Masseuse 4 z 10,420.00 680.31 381.50 Masseur/Masseuse 5 z 10,420.00 680.31 381.50 Masseur/Masseuse 6 z 10,420.00 680.31 381.50 Masseur/Masseuse 7 z 10,420.00 680.31 381.50 Masseur/Masseuse 8 z 10,420.00 680.31 381.50 Masseur/Masseuse 9 z 10,420.00 680.31 381.50 Masseur/Masseuse 10 z 10,420.00 680.31 381.50 Receptionist 1 z 9,378.00 518.19 345.20 Receptionist 2 z 9,378.00 518.19 345.20 Therapist/Dermatologist 1 z 10,420.00 680.31 381.20 Therapist/Dermatologist 2 z 10,420.00 680.31 381.20 Monthly Salary 340,734.00 19,254.20 12,534.50 Multiply: Months 12 12 12 Annual Salary 4,088,808.00 231,050.40 150,414.00
VAIHTO SAUNA Payroll Sheet
2016
Position Status Monthly Pay SSS
EE
Assistant 1 z 9,228.99 511.70 327.00
Withholding Tax
Withholding Tax
Assistant 2 z 9,228.99 511.70 327.00 Assistant 3 z 9,228.99 511.70 327.00 Assistant 4 z 9,228.99 511.70 327.00 Assistant 5 z 9,228.99 511.70 327.00 Assistant 6 z 9,228.99 511.70 327.00 Assistant 7 z 9,228.99 511.70 327.00 Assistant 8 z 9,228.99 511.70 327.00 Assistant 9 z 9,228.99 511.70 327.00 Assistant 10 z 9,228.99 511.70 327.00 Attendant 1 z 9,228.99 511.70 327.00 Attendant 2 z 9,228.99 511.70 327.00 Attendant 3 z 9,228.99 511.70 327.00 Attendant 4 z 9,228.99 511.70 327.00 Attendant 5 z 9,228.99 511.70 327.00 Attendant 6 z 9,228.99 511.70 327.00 Attendant 7 z 9,228.99 511.70 327.00 Attendant 8 z 9,228.99 511.70 327.00 Bookkeeper z 10,857.64 754.92 399.70 Cashier 1 z 9,228.99 511.70 327.00 Cashier 2 z 9,228.99 511.70 327.00 General Office Clerk z 9,771.88 587.69 363.30
Masseur/Masseuse 1 z 10,857.64 754.92 399.70
Masseur/Masseuse 2 z 10,857.64 754.92 399.70
Masseur/Masseuse 3 z 10,857.64 754.92 399.70 Masseur/Masseuse 4 z 10,857.64 754.92 399.70 Masseur/Masseuse 5 z 10,857.64 754.92 399.70 Masseur/Masseuse 6 z 10,857.64 754.92 399.70 Masseur/Masseuse 7 z 10,857.64 754.92 399.70 Masseur/Masseuse 8 z 10,857.64 754.92 399.70 Masseur/Masseuse 9 z 10,857.64 754.92 399.70 Masseur/Masseuse 10 z 10,857.64 754.92 399.70 Receptionist 1 z 9,771.88 587.69 363.30 Receptionist 2 z 9,771.88 587.69 363.30 Therapist/Dermatologist 1 z 10,857.64 754.92 399.70 Therapist/Dermatologist 2 z 10,857.64 754.92 399.70 Monthly Salary 355,044.83 21,811.03 12,826.00 Multiply: Months 12 12 12 Annual Salary 4,260,537.94 261,732.36 153,912.00
VAIHTO SAUNA Payroll Sheet
2017
Position Status Monthly Pay SSS
EE
Assistant 1 z 9,616.61 567.12 345.20 Assistant 2 z 9,616.61 567.12 345.20 Assistant 3 z 9,616.61 567.12 345.20 Assistant 4 z 9,616.61 567.12 345.20
Withholding Tax
Assistant 5 z 9,616.61 567.12 345.20 Assistant 6 z 9,616.61 567.12 345.20 Assistant 7 z 9,616.61 567.12 345.20 Assistant 8 z 9,616.61 567.12 345.20 Assistant 9 z 9,616.61 567.12 345.20 Assistant 10 z 9,616.61 567.12 345.20 Attendant 1 z 9,616.61 567.12 345.20 Attendant 2 z 9,616.61 567.12 345.20 Attendant 3 z 9,616.61 567.12 345.20 Attendant 4 z 9,616.61 567.12 345.20 Attendant 5 z 9,616.61 567.12 345.20 Attendant 6 z 9,616.61 567.12 345.20 Attendant 7 z 9,616.61 567.12 345.20 Attendant 8 z 9,616.61 567.12 345.20 Bookkeeper z 11,313.66 840.00 417.80 Cashier 1 z 9,616.61 567.12 345.20 Cashier 2 z 9,616.61 567.12 345.20 General Office Clerk z 10,182.29 647.38 363.30
Masseur/Masseuse 1 z 11,313.66 840.00 417.80
Masseur/Masseuse 2 z 11,313.66 840.00 417.80
Masseur/Masseuse 3 z 11,313.66 840.00 417.80 Masseur/Masseuse 4 z 11,313.66 840.00 417.80 Masseur/Masseuse 5 z 11,313.66 840.00 417.80 Masseur/Masseuse 6 z 11,313.66 840.00 417.80 Masseur/Masseuse 7 z 11,313.66 840.00 417.80 Masseur/Masseuse 8 z 11,313.66 840.00 417.80 Masseur/Masseuse 9 z 11,313.66 840.00 417.80 Masseur/Masseuse 10 z 11,313.66 840.00 417.80 Receptionist 1 z 10,182.29 647.38 363.30 Receptionist 2 z 10,182.29 647.38 363.30 Therapist/Dermatologist 1 z 11,313.66 840.00 417.80 Therapist/Dermatologist 2 z 11,313.66 840.00 417.80 Monthly Salary 369,956.71 24,204.54 13,425.30 Multiply: Months 12 12 12 Annual Salary 4,439,480.53 290,454.48 161,103.60
VAIHTO SAUNA Payroll Sheet
2018
Position Status Monthly Pay SSS
EE
Assistant 1 z 10,020.51 623.11 363.30 Assistant 2 z 10,020.51 623.11 363.30 Assistant 3 z 10,020.51 623.11 363.30 Assistant 4 z 10,020.51 623.11 363.30 Assistant 5 z 10,020.51 623.11 363.30 Assistant 6 z 10,020.51 623.11 363.30 Assistant 7 z 10,020.51 623.11 363.30
Withholding Tax
Assistant 8 z 10,020.51 623.11 363.30 Assistant 9 z 10,020.51 623.11 363.30 Assistant 10 z 10,020.51 623.11 363.30 Attendant 1 z 10,020.51 623.11 363.30 Attendant 2 z 10,020.51 623.11 363.30 Attendant 3 z 10,020.51 623.11 363.30 Attendant 4 z 10,020.51 623.11 363.30 Attendant 5 z 10,020.51 623.11 363.30 Attendant 6 z 10,020.51 623.11 363.30 Attendant 7 z 10,020.51 623.11 363.30 Attendant 8 z 10,020.51 623.11 363.30 Bookkeeper z 11,788.83 931.40 436.00 Cashier 1 z 10,020.51 623.11 363.30 Cashier 2 z 10,020.51 623.11 363.30
General Office Clerk z 10,609.95 709.02 381.50
Masseur/Masseuse 1 z 11,788.83 931.40 436.00
Masseur/Masseuse 2 z 11,788.83 931.40 436.00 Masseur/Masseuse 3 z 11,788.83 931.40 436.00 Masseur/Masseuse 4 z 11,788.83 931.40 436.00 Masseur/Masseuse 5 z 11,788.83 931.40 436.00 Masseur/Masseuse 6 z 11,788.83 931.40 436.00 Masseur/Masseuse 7 z 11,788.83 931.40 436.00 Masseur/Masseuse 8 z 11,788.83 931.40 436.00 Masseur/Masseuse 9 z 11,788.83 931.40 436.00 Masseur/Masseuse 10 z 11,788.83 931.40 436.00 Receptionist 1 z 10,609.95 709.02 381.50 Receptionist 2 z 10,609.95 709.02 381.50 Therapist/Dermatologist 1 z 11,788.83 931.40 436.00 Therapist/Dermatologist 2 z 11,788.83 931.40 436.00 Monthly Salary 385,494.89 26,697.46 14,078.50 Multiply: Months 12 12 12 Annual Salary 4,625,938.71 320,369.52 168,942.00
VAIHTO SAUNA Payroll Sheet
2014 SSS PhilHealth PAG-IBIG
Net Pay ER EE ER EE ER
636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 746.70 125.00 125.00 100.00 100.00 8,806.66 636.20 100.00 100.00 100.00 100.00 7,584.24 636.20 100.00 100.00 100.00 100.00 7,584.24 673.00 112.50 112.50 100.00 100.00 7,983.14 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 673.00 112.50 112.50 100.00 100.00 7,983.14 673.00 112.50 112.50 100.00 100.00 7,983.14 746.70 125.00 125.00 100.00 100.00 8,806.66 746.70 125.00 125.00 100.00 100.00 8,806.66 24,450.10 3,962.50 3,962.50 3,600.00 3,600.00 290,120.80
12 12 12 12 12 12 293,401.20 47,550.00 47,550.00 43,200.00 43,200.00 3,481,449.60
VAIHTO SAUNA Payroll Sheet
2015
SSS PhilHealth PAG-IBIG Net Pay
ER EE ER EE ER
673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 783.50 125.00 125.00 100.00 100.00 9,133.19 673.00 100.00 100.00 100.00 100.00 7,887.22 673.00 100.00 100.00 100.00 100.00 7,887.22 709.80 112.50 112.50 100.00 100.00 8,302.11 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 783.50 125.00 125.00 100.00 100.00 9,133.19 709.80 112.50 112.50 100.00 100.00 8,302.11 709.80 112.50 112.50 100.00 100.00 8,302.11 783.50 125.00 125.00 100.00 100.00 9,133.49 783.50 125.00 125.00 100.00 100.00 9,133.49 25,774.90 3,962.50 3,962.50 3,600.00 3,600.00 301,382.80
12 12 12 12 12 12 309,298.80 47,550.00 47,550.00 43,200.00 43,200.00 3,616,593.60
VAIHTO SAUNA Payroll Sheet
2016 SSS PhilHealth PAG-IBIG
Net Pay ER EE ER EE ER
673.00 112.50 112.50 100.00 100.00 8,177.79
673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 820.30 125.00 125.00 100.00 100.00 9,478.02 673.00 112.50 112.50 100.00 100.00 8,177.79 673.00 112.50 112.50 100.00 100.00 8,177.79 746.70 112.50 112.50 100.00 100.00 8,608.39
820.30 125.00 125.00 100.00 100.00 9,478.02
820.30 125.00 125.00 100.00 100.00 9,478.02
820.30 125.00 125.00 100.00 100.00 9,478.02 820.30 125.00 125.00 100.00 100.00 9,478.02 820.30 125.00 125.00 100.00 100.00 9,478.02 820.30 125.00 125.00 100.00 100.00 9,478.02 820.30 125.00 125.00 100.00 100.00 9,478.02 820.30 125.00 125.00 100.00 100.00 9,478.02 820.30 125.00 125.00 100.00 100.00 9,478.02 820.30 125.00 125.00 100.00 100.00 9,478.02 746.70 112.50 112.50 100.00 100.00 8,608.39 746.70 112.50 112.50 100.00 100.00 8,608.39 820.30 125.00 125.00 100.00 100.00 9,478.02 820.30 125.00 125.00 100.00 100.00 9,478.02 26,364.00 4,212.50 4,212.50 3,600.00 3,600.00 312,595.30
12 12 12 12 12 12 316,368.00 50,550.00 50,550.00 43,200.00 43,200.00 3,751,143.58
VAIHTO SAUNA Payroll Sheet
2017 SSS PhilHealth PAG-IBIG
Net Pay ER EE ER EE ER
709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79
709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 857.20 137.50 137.50 100.00 100.00 9,818.36 709.80 112.50 112.50 100.00 100.00 8,491.79 709.80 112.50 112.50 100.00 100.00 8,491.79 746.70 125.00 125.00 100.00 100.00 8,946.61
857.20 137.50 137.50 100.00 100.00 9,818.36
857.20 137.50 137.50 100.00 100.00 9,818.36
857.20 137.50 137.50 100.00 100.00 9,818.36 857.20 137.50 137.50 100.00 100.00 9,818.36 857.20 137.50 137.50 100.00 100.00 9,818.36 857.20 137.50 137.50 100.00 100.00 9,818.36 857.20 137.50 137.50 100.00 100.00 9,818.36 857.20 137.50 137.50 100.00 100.00 9,818.36 857.20 137.50 137.50 100.00 100.00 9,818.36 857.20 137.50 137.50 100.00 100.00 9,818.36 746.70 125.00 125.00 100.00 100.00 8,946.61 746.70 125.00 125.00 100.00 100.00 8,946.61 857.20 137.50 137.50 100.00 100.00 9,818.36 857.20 137.50 137.50 100.00 100.00 9,818.36 27,579.70 4,412.50 4,412.50 3,600.00 3,600.00 324,314.37
12 12 12 12 12 12 330,956.40 52,950.00 52,950.00 43,200.00 43,200.00 3,891,772.45
VAIHTO SAUNA Payroll Sheet
2018 SSS PhilHealth PAG-IBIG
Net Pay ER EE ER EE ER
746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10
746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10 894.00 137.50 137.50 100.00 100.00 10,183.93 746.70 125.00 125.00 100.00 100.00 8,809.10 746.70 125.00 125.00 100.00 100.00 8,809.10
783.50 125.00 125.00 100.00 100.00 9,294.43
894.00 137.50 137.50 100.00 100.00 10,183.93
894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 783.50 125.00 125.00 100.00 100.00 9,294.43 783.50 125.00 125.00 100.00 100.00 9,294.43 894.00 137.50 137.50 100.00 100.00 10,183.93 894.00 137.50 137.50 100.00 100.00 10,183.93 28,906.50 4,662.50 4,662.50 3,600.00 3,600.00 336,456.43
12 12 12 12 12 12 346,878.00 55,950.00 55,950.00 43,200.00 43,200.00 4,037,477.19
VAIHTO SAUNA Payroll Sheet
2014
Total Pay daily times 10
8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 8,500.00 2,833.33 18,917.57 283.33 2,833.33 9,000.00 3,000.00 19,983.14 300.00 3,000.00 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 9,000.00 3,000.00 19,983.14 300.00 3,000.00 9,000.00 3,000.00 19,983.14 300.00 3,000.00 10,000.00 3,333.33 22,139.99 333.33 3,333.33 10,000.00 3,333.33 22,139.99 333.33 3,333.33 327,000.00 109,000.00 726,120.80
327,000.00 109,000.00 3,917,449.60
VAIHTO SAUNA Payroll Sheet
2015
13th Month's Pay
Holiday Premium
Total Pay daily times 10
8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 8,857.00 2,952.33 19,696.55 295.23 2,952.33 9,378.00 3,126.00 20,806.11 312.60 3,126.00 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 10,420.00 3,473.33 23,026.52 347.33 3,473.33 9,378.00 3,126.00 20,806.11 312.60 3,126.00 9,378.00 3,126.00 20,806.11 312.60 3,126.00 10,420.00 3,473.33 23,026.82 347.33 3,473.33 10,420.00 3,473.33 23,026.82 347.33 3,473.33 340,734.00 113,578.00 755,694.80
340,734.00 113,578.00 4,070,905.60
VAIHTO SAUNA Payroll Sheet
2016
Total Pay daily times 10
9,228.99 3,076.33 20,483.12 307.63 3,076.33
13th Month's Pay
Holiday Premium
13th Month's Pay
Holiday Premium
9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 10,857.64 3,619.21 23,954.87 361.92 3,619.21 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,228.99 3,076.33 20,483.12 307.63 3,076.33 9,771.88 3,257.29 21,637.55 325.73 3,257.29
10,857.64 3,619.21 23,954.87 361.92 3,619.21
10,857.64 3,619.21 23,954.87 361.92 3,619.21
10,857.64 3,619.21 23,954.87 361.92 3,619.21 10,857.64 3,619.21 23,954.87 361.92 3,619.21 10,857.64 3,619.21 23,954.87 361.92 3,619.21 10,857.64 3,619.21 23,954.87 361.92 3,619.21 10,857.64 3,619.21 23,954.87 361.92 3,619.21 10,857.64 3,619.21 23,954.87 361.92 3,619.21 10,857.64 3,619.21 23,954.87 361.92 3,619.21 10,857.64 3,619.21 23,954.87 361.92 3,619.21 9,771.88 3,257.29 21,637.55 325.73 3,257.29 9,771.88 3,257.29 21,637.55 325.73 3,257.29 10,857.64 3,619.21 23,954.87 361.92 3,619.21 10,857.64 3,619.21 23,954.87 361.92 3,619.21 355,044.83 118,348.28 785,988.40
355,044.83 118,348.28 4,224,536.68
VAIHTO SAUNA Payroll Sheet
2017
Total Pay daily times 10
9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54
13th Month's Pay
Holiday Premium
9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 11,313.66 3,771.22 24,903.24 377.12 3,771.22 9,616.61 3,205.54 21,313.94 320.55 3,205.54 9,616.61 3,205.54 21,313.94 320.55 3,205.54 10,182.29 3,394.10 22,523.01 339.41 3,394.10
11,313.66 3,771.22 24,903.24 377.12 3,771.22
11,313.66 3,771.22 24,903.24 377.12 3,771.22
11,313.66 3,771.22 24,903.24 377.12 3,771.22 11,313.66 3,771.22 24,903.24 377.12 3,771.22 11,313.66 3,771.22 24,903.24 377.12 3,771.22 11,313.66 3,771.22 24,903.24 377.12 3,771.22 11,313.66 3,771.22 24,903.24 377.12 3,771.22 11,313.66 3,771.22 24,903.24 377.12 3,771.22 11,313.66 3,771.22 24,903.24 377.12 3,771.22 11,313.66 3,771.22 24,903.24 377.12 3,771.22 10,182.29 3,394.10 22,523.01 339.41 3,394.10 10,182.29 3,394.10 22,523.01 339.41 3,394.10 11,313.66 3,771.22 24,903.24 377.12 3,771.22 11,313.66 3,771.22 24,903.24 377.12 3,771.22 369,956.71 123,318.90 817,589.99
369,956.71 123,318.90 4,385,048.06
VAIHTO SAUNA Payroll Sheet
2018
Total Pay daily times 10
10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17
13th Month's Pay
Holiday Premium
10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17 11,788.83 3,929.61 25,902.38 392.96 3,929.61 10,020.51 3,340.17 22,169.78 334.02 3,340.17 10,020.51 3,340.17 22,169.78 334.02 3,340.17
10,609.95 3,536.65 23,441.03 353.67 3,536.65
11,788.83 3,929.61 25,902.38 392.96 3,929.61
11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 10,609.95 3,536.65 23,441.03 353.67 3,536.65 10,609.95 3,536.65 23,441.03 353.67 3,536.65 11,788.83 3,929.61 25,902.38 392.96 3,929.61 11,788.83 3,929.61 25,902.38 392.96 3,929.61 385,494.89 128,498.30 850,449.62
385,494.89 128,498.30 4,551,470.38
VAIHTO SAUNA
Payroll Sheet
2014
Position Monthly Pay Withholding Tax SSS PhilHealth
EE ER EE
Bookkeeper 10,000.00 605.04 363.30 746.70 125.00
General Office Clerk 9,000.00 477.36 327.00 673.00 112.50
Total 19,000.00 1,082.40 690.30 1,419.70 237.50
Salaries - Office 228,000.00 12,988.80 8,283.60 17,036.40 2,850.00
Salaries - COS 3,696,000.00 196,252.80 134,275.20 276,364.80 44,700.00
VAIHTO SAUNA
Payroll Sheet
2015
Position Monthly Pay Withholding Tax SSS PhilHealth
EE ER EE
Bookkeeper 10,420.00 680.31 381.50 783.50 125.00
General Office Clerk 9,378.00 518.19 345.20 709.80 112.50
Total 19,798.00 1,198.50 726.70 1,493.30 237.50
Salaries - Office 237,576.00 14,382.00 8,720.40 17,919.60 2,850.00
Salaries - COS 3,851,232.00 216,668.40 141,693.60 291,379.20 44,700.00
VAIHTO SAUNA
Payroll Sheet
2016
Position Monthly Pay Withholding Tax SSS PhilHealth
EE ER EE
Bookkeeper 10,857.64 754.92 399.70 820.30 125.00
General Office Clerk 9,771.88 587.69 363.30 746.70 112.50
Total 20,629.52 1,342.61 763.00 1,567.00 237.50
Salaries - Office 247,554.19 16,111.32 9,156.00 18,804.00 2,850.00
Salaries - COS 4,012,983.74 245,621.04 144,756.00 297,564.00 47,700.00
VAIHTO SAUNA
Payroll Sheet
2017
Position Monthly Pay Withholding Tax SSS PhilHealth
EE ER EE
Bookkeeper 11,313.66 840.00 417.80 857.20 137.50
General Office Clerk 10,182.29 647.38 363.30 746.70 125.00
Total 21,495.96 1,487.38 781.10 1,603.90 262.50
Salaries - Office 257,951.47 17,848.56 9,373.20 19,246.80 3,150.00
Salaries - COS 4,181,529.06 272,605.92 151,730.40 311,709.60 49,800.00
VAIHTO SAUNA
Payroll Sheet
2018
Position Monthly Pay Withholding Tax SSS PhilHealth
EE ER EE
Bookkeeper - 931.40 436.00 894.00 137.50
General Office Clerk 10,609.95 709.02 381.50 783.50 125.00
Total 10,609.95 1,640.42 817.50 1,677.50 262.50
Salaries - Office 127,319.41 19,685.04 9,810.00 20,130.00 3,150.00
Salaries - COS 4,498,619.30 300,684.48 159,132.00 326,748.00 52,800.00
VAIHTO SAUNA
Payroll Sheet
2014
PhilHealth PAG-IBIG Net Pay Holiday Premium Total Pay
ER EE ER
125.00 100.00 100.00 8,806.66 10,000.00 3,333.33
112.50 100.00 100.00 7,983.14 9,000.00 3,000.00
237.50 200.00 200.00 16,789.80 19,000.00 6,333.33
2,850.00 2,400.00 2,400.00 201,477.60 19,000.00 6,333.33 226,810.93
44,700.00 40,800.00 40,800.00 3,279,972.00 308,000.00 102,666.67 3,690,638.67
13th Month's Pay
VAIHTO SAUNA
Payroll Sheet
2015
PhilHealth PAG-IBIG Net Pay Holiday Premium Total Pay
ER EE ER
125.00 100.00 100.00 9,133.19 10,420.00 3,473.33
112.50 100.00 100.00 8,302.11 9,378.00 3,126.00
237.50 200.00 200.00 17,435.30 19,798.00 6,599.33
2,850.00 2,400.00 2,400.00 209,223.60 19,798.00 6,599.33 235,620.93
44,700.00 40,800.00 40,800.00 3,407,370.00 320,936.00 106,978.67 3,835,284.67
13th Month's Pay
VAIHTO SAUNA
Payroll Sheet
2016
PhilHealth PAG-IBIG Net Pay Holiday Premium Total Pay
ER EE ER
125.00 100.00 100.00 9,478.02 10,857.64 3,619.21
112.50 100.00 100.00 8,608.39 9,771.88 3,257.29
237.50 200.00 200.00 18,086.41 20,629.52 6,876.51
2,850.00 2,400.00 2,400.00 217,036.87 20,629.52 6,876.51 244,542.89
47,700.00 40,800.00 40,800.00 3,534,106.70 334,415.31 111,471.77 3,979,993.79
13th Month's Pay
VAIHTO SAUNA
Payroll Sheet
2017
PhilHealth PAG-IBIG Net Pay Holiday Premium Total Pay
ER EE ER
137.50 100.00 100.00 9,818.36 11,313.66 3,771.22
125.00 100.00 100.00 8,946.61 10,182.29 3,394.10
262.50 200.00 200.00 18,764.98 21,495.96 7,165.32
3,150.00 2,400.00 2,400.00 225,179.71 21,495.96 7,165.32 253,840.98
49,800.00 40,800.00 40,800.00 3,666,592.74 348,460.76 116,153.59 4,131,207.08
13th Month's Pay
VAIHTO SAUNA
Payroll Sheet
2018
PhilHealth PAG-IBIG Net Pay Holiday Premium Total Pay
ER EE ER
137.50 100.00 100.00 10,183.93 11,788.83 3,929.61
125.00 100.00 100.00 9,294.43 10,609.95 3,536.65
262.50 200.00 200.00 19,478.37 22,398.79 7,466.26
3,150.00 2,400.00 2,400.00 233,740.39 22,398.79 7,466.26 263,605.44
52,800.00 40,800.00 40,800.00 3,803,736.80 363,096.11 121,032.04 4,287,864.94
13th Month's Pay
VAIHTO SAUNA Payroll Sheet
2014
Position Status Monthly Pay SSS
EE ER
Attendant 1 z 8,500.00 406.96 308.80 636.20 Attendant 2 z 8,500.00 406.96 308.80 636.20 Attendant 3 z 8,500.00 406.96 308.80 636.20 Attendant 4 z 8,500.00 406.96 308.80 636.20 Attendant 5 z 8,500.00 406.96 308.80 636.20 Attendant 6 z 8,500.00 406.96 308.80 636.20 Attendant 7 z 8,500.00 406.96 308.80 636.20 Attendant 8 z 8,500.00 406.96 308.80 636.20 Cashier 1 z 8,500.00 406.96 308.80 636.20 Cashier 2 z 8,500.00 406.96 308.80 636.20 Masseur/Masseuse 1 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 2 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 3 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 4 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 5 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 6 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 7 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 8 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 9 z 10,000.00 605.04 363.30 746.70 Masseur/Masseuse 10 z 10,000.00 605.04 363.30 746.70 Receptionist 1 z 9,000.00 477.36 327.00 673.00 Receptionist 2 z 9,000.00 477.36 327.00 673.00 Total 203,000.00 11,074.72 7,375.00 15,175.00 Multiply by: Months 12 12 12 12 Annual Salary 2,436,000.00 132,896.64 88,500.00 182,100.00
VAIHTO SAUNA Payroll Sheet
2015
Position Status Monthly Pay SSS
EE ER
Attendant 1 z 8,857.00 442.78 327.00 673.00 Attendant 2 z 8,857.00 442.78 327.00 673.00 Attendant 3 z 8,857.00 442.78 327.00 673.00 Attendant 4 z 8,857.00 442.78 327.00 673.00 Attendant 5 z 8,857.00 442.78 327.00 673.00 Attendant 6 z 8,857.00 442.78 327.00 673.00 Attendant 7 z 8,857.00 442.78 327.00 673.00 Attendant 8 z 8,857.00 442.78 327.00 673.00 Cashier 1 z 8,857.00 442.78 327.00 673.00 Cashier 2 z 8,857.00 442.78 327.00 673.00
Withholding Tax
Withholding Tax
Masseur/Masseuse 1 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 2 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 3 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 4 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 5 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 6 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 7 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 8 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 9 z 10,420.00 680.31 381.50 783.50 Masseur/Masseuse 10 z 10,420.00 680.31 381.50 783.50 Receptionist 1 z 9,378.00 518.19 345.20 709.80 Receptionist 2 z 9,378.00 518.19 345.20 709.80 Total 211,526.00 12,267.28 7,775.40 15,984.60 Multiply by: Months 12 12 12 12 Annual Salary 2,538,312.00 147,207.36 93,304.80 191,815.20
VAIHTO SAUNA Payroll Sheet
2016
Position Status Monthly Pay SSS
EE ER
Attendant 1 z 9,228.99 511.70 308.80 636.20 Attendant 2 z 9,228.99 511.70 308.80 636.20 Attendant 3 z 9,228.99 511.70 308.80 636.20 Attendant 4 z 9,228.99 511.70 308.80 636.20 Attendant 5 z 9,228.99 511.70 308.80 636.20 Attendant 6 z 9,228.99 511.70 308.80 636.20 Attendant 7 z 9,228.99 511.70 308.80 636.20 Attendant 8 z 9,228.99 511.70 327.00 673.00 Cashier 1 z 9,228.99 511.70 327.00 673.00 Cashier 2 z 9,228.99 511.70 327.00 673.00 Masseur/Masseuse 1 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 2 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 3 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 4 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 5 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 6 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 7 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 8 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 9 z 10,857.64 754.92 399.70 820.30 Masseur/Masseuse 10 z 10,857.64 754.92 399.70 820.30 Receptionist 1 z 9,771.88 587.69 363.30 746.70
Withholding Tax
Receptionist 2 z 9,771.88 587.69 363.30 746.70 Total 220,410.09 13,841.58 7,866.20 16,168.80 Multiply by: Months 12 12 12 12 Annual Salary 2,644,921.10 166,098.96 94,394.40 194,025.60
VAIHTO SAUNA Payroll Sheet
2017
Position Status Monthly Pay SSS
EE ER
Attendant 1 z 9,616.61 567.12 345.20 709.80 Attendant 2 z 9,616.61 567.12 345.20 709.80 Attendant 3 z 9,616.61 567.12 345.20 709.80 Attendant 4 z 9,616.61 567.12 345.20 709.80 Attendant 5 z 9,616.61 567.12 345.20 709.80 Attendant 6 z 9,616.61 567.12 345.20 709.80 Attendant 7 z 9,616.61 567.12 345.20 709.80 Attendant 8 z 9,616.61 567.12 345.20 709.80 Cashier 1 z 9,616.61 567.12 345.20 709.80 Cashier 2 z 9,616.61 567.12 345.20 709.80 Masseur/Masseuse 1 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 2 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 3 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 4 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 5 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 6 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 7 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 8 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 9 z 11,313.66 840.00 417.80 857.20 Masseur/Masseuse 10 z 11,313.66 840.00 417.80 857.20 Receptionist 1 z 10,182.29 647.38 363.30 746.70 Receptionist 2 z 10,182.29 647.38 363.30 746.70 Total 229,667.32 15,365.96 8,356.60 17,163.40 Multiply by: Months 12 12 12 12 Annual Salary 2,756,007.79 184,391.52 100,279.20 205,960.80
VAIHTO SAUNA Payroll Sheet
2018
Position Status Monthly Pay SSS
EE ER
Attendant 1 z 10,020.51 623.11 363.30 746.70 Attendant 2 z 10,020.51 623.11 363.30 746.70 Attendant 3 z 10,020.51 623.11 363.30 746.70 Attendant 4 z 10,020.51 623.11 363.30 746.70
Withholding Tax
Withholding Tax
Attendant 5 z 10,020.51 623.11 363.30 746.70 Attendant 6 z 10,020.51 623.11 363.30 746.70 Attendant 7 z 10,020.51 623.11 363.30 746.70 Attendant 8 z 10,020.51 623.11 363.30 746.70 Cashier 1 z 10,020.51 623.11 363.30 746.70 Cashier 2 z 10,020.51 623.11 363.30 746.70 Masseur/Masseuse 1 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 2 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 3 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 4 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 5 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 6 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 7 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 8 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 9 z 11,788.83 931.40 436.00 894.00 Masseur/Masseuse 10 z 11,788.83 931.40 436.00 894.00 Receptionist 1 z 10,609.95 709.02 381.50 783.50 Receptionist 2 z 10,609.95 709.02 381.50 783.50 Total 239,313.34 16,963.14 8,756.00 17,974.00
Multiply by: Months 12 12 12 12 Annual Salary 2,871,760.12 203,557.68 105,072.00 215,688.00
VAIHTO SAUNA Payroll Sheet
2014 PhilHealth PAG-IBIG
Net Pay EE ER EE ER
100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 100.00 100.00 100.00 100.00 7,584.24 8,500.00 2,833.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 125.00 125.00 100.00 100.00 8,806.66 10,000.00 3,333.33 112.50 112.50 100.00 100.00 7,983.14 9,000.00 3,000.00 112.50 112.50 100.00 100.00 7,983.14 9,000.00 3,000.00 2,475.00 2,475.00 2,200.00 2,200.00 179,875.28 203,000.00 67,666.67
12 12 12 12 12 29,700.00 29,700.00 26,400.00 26,400.00 2,158,503.36 203,000.00 67,666.67
VAIHTO SAUNA Payroll Sheet
2015 PhilHealth PAG-IBIG
Net Pay EE ER EE ER
100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33 100.00 100.00 100.00 100.00 7,887.22 8,857.00 2,952.33
13th Month's Pay
Holiday Premium
13th Month's Pay
Holiday Premium
100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 9,158.19 10,420.00 3,473.33 100.00 100.00 100.00 100.00 8,314.61 9,378.00 3,126.00 100.00 100.00 100.00 100.00 8,314.61 9,378.00 3,126.00 2,200.00 2,200.00 2,200.00 2,200.00 187,083.32 211,526.00 70,508.67
12 12 12 12 12 26,400.00 26,400.00 26,400.00 26,400.00 2,244,999.84 211,526.00 70,508.67
VAIHTO SAUNA Payroll Sheet
2016 PhilHealth PAG-IBIG
Net Pay EE ER EE ER
112.50 112.50 100.00 100.00 8,195.99 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,195.99 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,195.99 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,195.99 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,195.99 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,195.99 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,195.99 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,177.79 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,177.79 9,228.99 3,076.33 112.50 112.50 100.00 100.00 8,177.79 9,228.99 3,076.33 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 9,490.52 10,857.64 3,619.21 112.50 112.50 100.00 100.00 8,608.39 9,771.88 3,257.29
13th Month's Pay
Holiday Premium
112.50 112.50 100.00 100.00 8,608.39 9,771.88 3,257.29 2,475.00 2,475.00 2,200.00 2,200.00 194,027.31 220,410.09 73,470.03
12 12 12 12 12 29,700.00 29,700.00 26,400.00 26,400.00 2,328,327.74 220,410.09 73,470.03
VAIHTO SAUNA Payroll Sheet
2017 PhilHealth PAG-IBIG
Net Pay EE ER EE ER
112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 112.50 112.50 100.00 100.00 8,491.79 9,616.61 3,205.54 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 137.50 137.50 100.00 100.00 9,818.36 11,313.66 3,771.22 125.00 125.00 100.00 100.00 8,946.61 10,182.29 3,394.10 125.00 125.00 100.00 100.00 8,946.61 10,182.29 3,394.10 2,750.00 2,750.00 2,200.00 2,200.00 200,994.76 229,667.32 76,555.77
12 12 12 12 12 33,000.00 33,000.00 26,400.00 26,400.00 2,411,937.07 229,667.32 76,555.77
VAIHTO SAUNA Payroll Sheet
2018 PhilHealth PAG-IBIG
Net Pay EE ER EE ER
125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17
13th Month's Pay
Holiday Premium
13th Month's Pay
Holiday Premium
125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 125.00 125.00 100.00 100.00 8,809.10 10,020.51 3,340.17 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 137.50 137.50 100.00 100.00 10,183.93 11,788.83 3,929.61 125.00 125.00 100.00 100.00 9,294.43 10,609.95 3,536.65 125.00 125.00 100.00 100.00 9,294.43 10,609.95 3,536.65 2,875.00 2,875.00 2,200.00 2,200.00 208,519.20 239,313.34 79,771.11
12 12 12 12 12 34,500.00 34,500.00 26,400.00 26,400.00 2,502,230.44 239,313.34 79,771.11
VAIHTO SAUNA Payroll Sheet
2014
Total daily times 10
4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 4,675.00 1,558.33 17,566.67 283.33 2,833.33 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 5,500.00 1,833.33 20,666.67 4,950.00 1,650.00 18,600.00 300.00 3,000.00 4,950.00 1,650.00 18,600.00 300.00 3,000.00 111,650.00 37,216.67 419,533.33
12 1,339,800.00 37,216.67 3,806,186.69
VAIHTO SAUNA Payroll Sheet
2015
Total daily times 10
4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33 4,871.35 1,623.78 18,304.47 295.23 2,952.33
Night Premium Night Premium
(Holiday)
Night Premium Night Premium
(Holiday)
5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,731.00 1,910.33 21,534.67 5,157.90 1,719.30 19,381.20 312.60 3,126.00 5,157.90 1,719.30 19,381.20 312.60 3,126.00 116,339.30 38,779.77 437,153.73
12 1,396,071.60 38,779.77 3,961,885.87
VAIHTO SAUNA Payroll Sheet
2016
Total daily times 10
5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,075.95 1,691.98 19,073.25 307.63 3,076.33 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,971.70 1,990.57 22,439.12 5,374.53 1,791.51 20,195.21 325.73 3,257.29
Night Premium Night Premium
(Holiday)
5,374.53 1,791.51 20,195.21 325.73 3,257.29 121,225.55 40,408.52 455,514.19
12 1,454,706.61 40,408.52 4,076,914.47
VAIHTO SAUNA Payroll Sheet
2017
Total daily times 10
5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 5,289.14 1,763.05 19,874.33 320.55 3,205.54 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 6,222.51 2,074.17 23,381.57 5,600.26 1,866.75 21,043.41 339.41 3,394.10 5,600.26 1,866.75 21,043.41 339.41 3,394.10 126,317.02 42,105.67 474,645.79
12 1,515,804.28 42,105.67 4,276,070.12
VAIHTO SAUNA Payroll Sheet
2018
Total daily times 10
5,511.28 1,837.09 20,709.05 334.02 3,340.17 5,511.28 1,837.09 20,709.05 334.02 3,340.17 5,511.28 1,837.09 20,709.05 334.02 3,340.17 5,511.28 1,837.09 20,709.05 334.02 3,340.17
Night Premium Night Premium
(Holiday)
Night Premium Night Premium
(Holiday)
5,511.28 1,837.09 20,709.05 334.02 3,340.17 5,511.28 1,837.09 20,709.05 334.02 3,340.17 5,511.28 1,837.09 20,709.05 334.02 3,340.17 5,511.28 1,837.09 20,709.05 334.02 3,340.17 5,511.28 1,837.09 20,709.05 334.02 3,340.17 5,511.28 1,837.09 20,709.05 334.02 3,340.17 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 6,483.86 2,161.29 24,363.59 5,835.47 1,945.16 21,927.23 353.67 3,536.65 5,835.47 1,945.16 21,927.23 353.67 3,536.65 131,622.34 43,874.11 494,580.91
12 1,579,468.06 43,874.11 4,444,657.07
premium reg hourly rate multiply by 4 monthly multiply by 1.1 night premium holiday 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33 35.42 141.67 4,250.00 4,675.00 1,558.33
37.50 150.00 4,500.00 4,950.00 1,650.00 37.50 150.00 4,500.00 4,950.00 1,650.00
hourly rate multiply by 4 monthly multiply by 1.1 night premium holiday 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78 36.90 147.62 4,428.50 4,871.35 1,623.78
39.08 156.30 4,689.00 5,157.90 1,719.30 39.08 156.30 4,689.00 5,157.90 1,719.30
hourly rate multiply by 4 monthly multiply by 1.1 night premium holiday 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98 38.45 153.82 4,614.50 5,075.95 1,691.98
40.72 162.86 4,885.94 5,374.53 1,791.51
40.72 162.86 4,885.94 5,374.53 1,791.51
hourly rate multiply by 4 monthly multiply by 1.1 night premium holiday 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05 40.07 160.28 4,808.31 5,289.14 1,763.05
42.43 169.70 5,091.15 5,600.26 1,866.75 42.43 169.70 5,091.15 5,600.26 1,866.75
hourly rate multiply by 4 monthly multiply by 1.1 night premium holiday 41.75 167.01 5,010.25 5,511.28 1,837.09 41.75 167.01 5,010.25 5,511.28 1,837.09 41.75 167.01 5,010.25 5,511.28 1,837.09 41.75 167.01 5,010.25 5,511.28 1,837.09
41.75 167.01 5,010.25 5,511.28 1,837.09 41.75 167.01 5,010.25 5,511.28 1,837.09 41.75 167.01 5,010.25 5,511.28 1,837.09 41.75 167.01 5,010.25 5,511.28 1,837.09 41.75 167.01 5,010.25 5,511.28 1,837.09 41.75 167.01 5,010.25 5,511.28 1,837.09
44.21 176.83 5,304.98 5,835.47 1,945.16 44.21 176.83 5,304.98 5,835.47 1,945.16
39,281,480.83 82,479,525.54 111,267,420.62 140,827,210.88 25,163,193.47 42,434,292.60 43,995,016.72 45,343,145.31
Current 1.56107 1.94370 2.52909 3.10581
37,917,646.55 81,873,067.73 110,798,423.09 140,371,101.75 25,163,193.47 42,434,292.60 43,995,016.72 45,343,145.31
Cash 1.50687 1.92941 2.51843 3.09575
23,300,436.44 52,457,062.33 55,194,378.93 57,266,990.94 84,445,714.29 86,808,522.86 89,237,726.35 91,735,190.46
NP 27.59% 60.43% 61.85% 62.43%
71,552,854.21 76,654,525.67 79,378,173.02 81,580,190.76 84,445,714.29 86,808,522.86 89,237,726.35 91,735,190.46
GI 84.73% 88.30% 88.95% 88.93%
23,300,436.44 52,457,062.33 55,194,378.93 57,266,990.94 50,067,707.31 74,984,811.92 101,202,141.91 128,403,962.61
ROE 46.54% 69.96% 54.54% 44.60%
25,163,193.47 42,434,292.60 43,995,016.72 45,343,145.31 50,067,707.31 74,984,811.92 101,202,141.91 128,403,962.61
DE 0.50258 0.56591 0.43472 0.35313
25,163,193.47 42,434,292.60 43,995,016.72 45,343,145.31 75,230,900.78 117,419,104.52 145,197,158.64 173,747,107.92
DA 0.33448 0.36139 0.30300 0.26097
50,067,707.31 74,984,811.92 101,202,141.91 128,403,962.61 75,230,900.78 117,419,104.52 145,197,158.64 173,747,107.92
EA 66.55% 63.86% 69.70% 73.90%