PHILIPPINES FOOD AND SERVICE INDUSTRY ANALYSIS COMPARISON INDUSTRY ANALYSIS LEVERAGE RATIOS Formula 2022 2023 2024 Total Liabilities 132,144.53 159,390.41 191,711.21 Total Partner's Equity 3,514,697.26 3,912,027.41 4,413,648.63 Debt-to-Equity Ratio 0.04 2025 242,039.93 5,081,723.72 0.05 2026 302,812.19 5,947,204.19 0.05 0.04 0.04 Total Liabilities Total Assets Debt Ratio 132,144.53 3,646,841.79 0.04 159,390.41 4,071,417.82 0.04 191,711.21 4,605,359.83 0.04 242,039.93 5,323,763.65 0.05 302,812.19 6,250,016.38 0.05 Formula Net Income After Tax Total Assets Return on Assets Ratio EFIICIENCY RATIOS 2022 2023 2024 626,697.26 797,330.15 1,005,621.22 3,646,841.79 4,071,417.82 4,605,359.83 0.17 0.20 0.22 2025 1,336,075.09 5,323,763.65 0.25 2026 1,733,480.47 6,250,016.38 0.28 Net Income After Tax Total Noncurrent Assets Return on Fixed Assets Ratio 626,697.26 354,562.26 1.77 797.330.15 306,578.52 2.60 1,005,621.22 258,594.78 3.89 1,336,075.09 210,611.04 6.34 1,733,480.47 162.627.30 10.66 Formula FINANCIAL RATIOS 2023 2022 2024 2025 2026 Current Assets Current Liabilities Current Ratio LIQUIDITY RATIOS 3,292,279.53 3,764,839.30 132,144.53 159,390.41 24.91 23.62 4,346,765.05 191,711.21 22.67 5,113,152.61 242,039.93 21.13 6,087,389.08 302,812.19 20.10 3,246,855.64 3,712,519.84 4,287,266.18 5,042,630.26 6,003,509.58 Cash + Short Term Investments + Net Receivables Current Liabilities Acid Test Ratio 132,144.53 24.57 159,390.41 23.29 191,711.21 22.36 242,039.93 20.83 302,812.19 19.83 Formula Net Sales - Cost of Goods Sold Sales Gross Margin Ratio PROFITABILITY RATIOS 2022 2023 2024 1,506,028.20 1,740,886.92 2,051,505.45 3,728,957.14 4,309,013.39 4,979,177.01 0.40 0.40 0.41 2025 2,5 36,035.31 6,011,714.96 0.42 2026 3,118,127.93 7,257,004.02 0.43 Net Income Net Sales Net Profit Ratio 626,697.26 3,728,957.14 0.17 797,330.15 4,309,013.39 0.19 1,005,621.22 4,979,177.01 0.20 1.336,075.09 6,011,714.96 0.22 1,733,480.47 7,257,004.02 0.24 Net Sales Total Assets Total Assets Turnover Ratio 3,728,957.14 3,646,841.79 1.02 4,309,013.39 4,071.417.82 1.06 4,979,177.01 4,605,359.83 1.08 6,011,714.96 5,323,763.65 1.13 7,257,004.02 6,250,016.38 1.16 Net Income After Tax Total Equity Return on Equity 626,697.26 3,514,697.26 0.18 797,330.15 3,912,027.41 0.20 1,005,621.22 4,413,648.63 0.23 1,336,075.09 5,081,723.72 0.26 1,733,480.47 5,947,204.19 0.29 Net Income After Tax Initial Investment Retum on Investment 626,697.26 3,200,000.00 0.20 797,330.15 3,200,000.00 0.25 1,005,621.22 3,200,000.00 0.31 1,3 36,075.09 3,200,000.00 0.42 1,733.480.47 3,200,000.00 0.54 Operating Profit Net Sales Return on Sales 895,281.80 3,728,957.14 0.24 1,139,043.07 4,309,013.39 0.26 1,436,601.74 4,979,177.01 0.29 1,908,678.70 6,011,714.96 0.32 2,476,400.67 7,257,004.02 0.34 PHILIPPINES FOOD AND SERVICE INDUSTRY ANALYSIS COMPARISON INDUSTRY ANALYSIS LEVERAGE RATIOS Formula 2022 2023 2024 Total Liabilities 132,144.53 159,390.41 191,711.21 Total Partner's Equity 3,514,697.26 3,912,027.41 4,413,648.63 Debt-to-Equity Ratio 0.04 2025 242,039.93 5,081,723.72 0.05 2026 302,812.19 5,947,204.19 0.05 0.04 0.04 Total Liabilities Total Assets Debt Ratio 132,144.53 3,646,841.79 0.04 159,390.41 4,071,417.82 0.04 191,711.21 4,605,359.83 0.04 242,039.93 5,323,763.65 0.05 302,812.19 6,250,016.38 0.05 Formula Net Income After Tax Total Assets Return on Assets Ratio EFIICIENCY RATIOS 2022 2023 2024 626,697.26 797,330.15 1,005,621.22 3,646,841.79 4,071,417.82 4,605,359.83 0.17 0.20 0.22 2025 1,336,075.09 5,323,763.65 0.25 2026 1,733,480.47 6,250,016.38 0.28 Net Income After Tax Total Noncurrent Assets Return on Fixed Assets Ratio 626,697.26 354,562.26 1.77 797.330.15 306,578.52 2.60 1,005,621.22 258,594.78 3.89 1,336,075.09 210,611.04 6.34 1,733,480.47 162.627.30 10.66 Formula FINANCIAL RATIOS 2023 2022 2024 2025 2026 Current Assets Current Liabilities Current Ratio LIQUIDITY RATIOS 3,292,279.53 3,764,839.30 132,144.53 159,390.41 24.91 23.62 4,346,765.05 191,711.21 22.67 5,113,152.61 242,039.93 21.13 6,087,389.08 302,812.19 20.10 3,246,855.64 3,712,519.84 4,287,266.18 5,042,630.26 6,003,509.58 Cash + Short Term Investments + Net Receivables Current Liabilities Acid Test Ratio 132,144.53 24.57 159,390.41 23.29 191,711.21 22.36 242,039.93 20.83 302,812.19 19.83 Formula Net Sales - Cost of Goods Sold Sales Gross Margin Ratio PROFITABILITY RATIOS 2022 2023 2024 1,506,028.20 1,740,886.92 2,051,505.45 3,728,957.14 4,309,013.39 4,979,177.01 0.40 0.40 0.41 2025 2,5 36,035.31 6,011,714.96 0.42 2026 3,118,127.93 7,257,004.02 0.43 Net Income Net Sales Net Profit Ratio 626,697.26 3,728,957.14 0.17 797,330.15 4,309,013.39 0.19 1,005,621.22 4,979,177.01 0.20 1.336,075.09 6,011,714.96 0.22 1,733,480.47 7,257,004.02 0.24 Net Sales Total Assets Total Assets Turnover Ratio 3,728,957.14 3,646,841.79 1.02 4,309,013.39 4,071.417.82 1.06 4,979,177.01 4,605,359.83 1.08 6,011,714.96 5,323,763.65 1.13 7,257,004.02 6,250,016.38 1.16 Net Income After Tax Total Equity Return on Equity 626,697.26 3,514,697.26 0.18 797,330.15 3,912,027.41 0.20 1,005,621.22 4,413,648.63 0.23 1,336,075.09 5,081,723.72 0.26 1,733,480.47 5,947,204.19 0.29 Net Income After Tax Initial Investment Retum on Investment 626,697.26 3,200,000.00 0.20 797,330.15 3,200,000.00 0.25 1,005,621.22 3,200,000.00 0.31 1,3 36,075.09 3,200,000.00 0.42 1,733.480.47 3,200,000.00 0.54 Operating Profit Net Sales Return on Sales 895,281.80 3,728,957.14 0.24 1,139,043.07 4,309,013.39 0.26 1,436,601.74 4,979,177.01 0.29 1,908,678.70 6,011,714.96 0.32 2,476,400.67 7,257,004.02 0.34