1 Abe Marie
2 Adelaida Gonzales
3 Adoracion Diaz
4 Agnes De Guzman Balagut
5 Aileen Zanzadiaz Frias
6 Aj Christian Leviste
7 Aj De Arroganeia
8 Alemaj Capuchino
9 Alita Velasco Roque
10 Alex Helen Serra
11 Alicia Villanueva Ramos
12 Alma Bella Pontillas
13 Amelia Bredez
14 Amira Velarde Garcia
15 Ama Maria Uy
16 Angelina Placino Monzon
17 Angelito Bornolla
18 Ana Suarez Gafus
19 Anne Calden
20 Anne Ghielenu
21 Annette Alfonso Panlilio
22 Arlene Santos
23 Arvic Breganza
24 Auroa Siscar Lindsey
25 Baby S. Salazar
26 Bhaby Lazaro
27 Boy Amatorio
28 Boyang Ebuen
29 Catherine Chua
30 Catherine Custodio
31 Cesilia B. Marquez
32 Cecilia San Jose
33 Celina Mamporte
34 Celina Sevilla
35 Cely Donnie Cetilano
36 Cesar Burgos
37 Christian Noel Dela M.
38 Cheryl Imbod Chi
39 Chie Osido
40 Christian Yap Duhayungsod
41 Clara Cosaclang
42 Clariza Abedza
43 Concepcion Joya
121 Lorna Velasco
122 Louben G. Bongco
123 Luisa Matnog Feca
124 Luy Albert Gloria
125 Luzmin Rivero
126 Lyka Adaza
127 Ma. Theresa Baulita
128 Maclaire Cabanilla
129 Magdalena Echavia Custodes
130 Makata Mosana
131 Ma. Delia Pantaleon
132 Ma. Leny Pinuela
133 Ma. Luisa Amonado
134 Marian Rat
135 Martcrus Francisco See
136 Marlon Fernandez
137 Marissa Estrella Neri
138 Marites C. See
139 Marietta Ramos Salvador
140 Mary Ann Pagonia
141 Marvin Vasquez
142 Mary Ann Abilles
143 Mary Grace Vida
144 Matilde Blanco Vineya
145 Mau Dela Cruz
146 May Cudiang
147 Mayov JT
148 Mhae Carolyn Tintiangco
149 Mhillet Padilla
150 Mia Liwanag Costio
151 Myra Borayoga
152 Myra G. Verudiano
153 Nimfa Lemuel Silla
154 Noel Fajutnao
155 Noel Ison Trinidad
156 Noemi R. Montefalco
157 Orlando Gandeza
158 Orlando Huras
159 Patrick Villaviray
160 Penlicito Lalantacon
161 Phit Redonso
162 Precy Dineros Estanilao
163 Precy Reyes
44 Cris Bondoc De Guzman
45 Cris Ilao
46 Dahlia M. De Leon
47 Daisy Wakamutso
48 Dalinz Rogamos
49 Dan Dones
50 Danilo Rodriguez
51 Dante Manalo Blanco
52 Dheng Dheng
53 Dianne Diamante
54 Dolores Zagado Weo
55 Donna Lon Dizon
56 Edisco Michael
57 Edita Lopez
58 Edith Pabeo Ponteras
59 Edna Rotugal Silveste
60 Enima SB Tura
61 Enrique Guillermo
62 Erica Maranan
63 Erlie Viscarra
64 Erwin Capirio
65 Eva Borja Cueta
66 Faith Aries Fe
67 Fe Antartis
68 Felix Romeo Reyes
69 Feley Jossom De Leon
70 Ferdie Hugo
71 Feridie Tolosa
72 Francis Casaclang Bernar
73 Froilan Garcia Concepcion
74 Garfies Stuart
75 Gerry Docusin
76 Gertunden Cus Nemesis
77 Ghie Perpuse
78 Ging Berral Enriquez
79 Glenda Adla Vallejo
80 Gloria Dator Dones
81 Gloria Limpoco Bernando
82 Golden Phoenix
83 Grace Lim
84 Helena Karen Sera
85 Imelda Arellano Belda
86 Ivy Edordollon
87 James Alonzo
88 Jane Kathryn Aglang
164 Prescilla Nacinopa
165 Ramon Pula
166 Ramon Rivera
167 Raquel F Miraflor
168 Rebecca Calingsin
169 Reminaldo Saratan
170 Rea Garcia
171 Renan Constantino
172 RG King Concepcion
173 Rhevy Torres
174 Richekke Benaquil
175 Riva Cuperas Piezas
176 Riz Ann Lopez Legaspi
177 Rogelyn Pilar Cumba
178 Reni Yu Wai
179 Rozalina Gonzalo Cufague
180 Rosana Dela Cruz
181 Rosemin Rafals
182 Rosie Beltran Regnales
183 Rowena Gulayza
184 Ruben De Guzman Montefalco
185 Ruth Cordeno
186 Sai Maniacup
187 Salvhie Tupal Soriano
188 Sonmi Quinonez Dela Pena
189 Stephen Vincent Cudiz
190 Susanne Reyes
191 Talin Grefal
192 Tambok Pepito
193 Terry Anillo
194 Jesha Nolasco Bautista
195 Tess Laurel Yap
196 Tess Silva Pinero
197 Theng Pring
198 Theresa Daliva
199 Thuts Umandap
200 Tinggot Dimayuga
201 Tristian De Leon
202 Vanz Rosero
203 Vicky Biagtan
204 Vilma Marquez
205 Vina Villarde Lee
206 Violeta Daton
207 Virgilio Sy
208 Virginia Fernandez M.
 89 Jaspher Serrano
90 Jasper Payapaya
91 Jean Ilagan
92 Jhane Garcia Sarinar
93 Jo B. Ballangen
94 Jocy Joaquin
95 Jong Jong
96 Joseph Gavine
97 Josephine Turrecha
98 Josy Ollosa
99 Joyce Acoves
100 Jullie Grace Ocampo
101 Julie Ricamara
102 Julio Pagado
103 Julius Leyesa
104 Justin Rivera
105 Kim Ilao
106 Kimberly Panlilio
107 Kit Yu Huber
108 Lalay Punzalan Carino
109 Laurie K. Manalo
110 Lea N. Baluyot
111 Leah L. Vasquez
112 Lela Joann Lanada
113 Lieze Morales
114 Lito Rosales Montesiras
115 Liza Endaya
116 Lorraine Margarette
117 Lonena Dela Cruz
118 Lorie C. Trinidad
119 Lorra Cucatian
120 Lorra Rolan Bacudo
209 Willie Ramos
210 Wilma Antonio Bahayon
211 Yafe Ysraella
212 Ynda Maputo
213 Ging Bernal Enriquez
214 Elmer Dominguenes
215 Gualberto Mambida
216 Amy Macalad
217 Romezeus Atienza
218 Andre Zacharias
219 Criselda Dalinz
220 Anleon Alvarez Agayon
221 May Annabel Katipunan
222 Melanio Bernardino
223 Edna Cabiles Aniparo
224 Wennie Cabungcal Cabaltera
225 Edrian Eloja
226 Flor Bianca Flor
227 Linda Manibo
228 Thea De Los Reyes
229 Trina Fernandez
230 Reyna Jaylo
231 Maryabelle De Torres
232 Beverly Nena
233 Ed Manalansan
234 Rolna Dangsalio
235 Jean De Guzman Octavo
236 Cecille Navarro Comia
237 Rowena Lipana Samson
238 Liza Estuiste Santos
239 Jimbo Wanon
240 Jersy Trinidad
241 Christine De La Cruz
7
1 Working Capital

Cash PHP 1,080.00

Accounts Receivable 9,000.00
Inventory 12,000.00
Prepaid Expenses 600.00
Total Assets PHP 22,680.00
Less:
Accounts Payable 18,500.00
Accrued Payable 900.00
Notes Payable, Short term -
Total Liabilities 19,400.00

Working Capital PHP 3,280.00

2 Current Ratio

Current Assets/ Current Liabilites

22,680/19,400

= 1.17

3 Acid Test Ratio

Cash 1,080.00
Accounts Receivable 9,000.00
Total Quick Assets 10,080.00

Total Quick Assets/ Current Liabilites

10,080/19,400

= 0.52

4 Accounts Receivable Turnover

66,000/(9,000+6,500)2
 = 8.52

5 Average Collection Period

360/ Accounts Receivable Turnover

If 365 days 365/8.52

= 42.84 days

If 360 days 360/8.52

= 42.25 days

6 Inventory Turnover

Cost of Goods Sold/ Average AR 43,000/(12,000+10,600)2

= 3.81

7
Average Age of Receivables/ Average Sale Period

If 365 days 365/3.81

= 95.80

If 360 days 360/3.81

= 94.49 days

8
1 Times Interest Earned Ratio 4100/800

= 5.13

2 Debt to Equity Ratio 0.67