Income Statement

Revenue:
Total sale of drink 2075 baht :
Grass jelly with drink 55 glasses x 35 baht 1925 baht
Thai tea 7 x 15 baht 105 baht
Pink milk 3 x 15 baht 45 baht
Total Revenue = 2075.00 baht
Expenses:
Straw 25.00 baht x 3 75.00 baht
Falcon milk 47.00 baht
Tea 60.00 baht x 2 120.00 baht
Cleaning paper 54.00 baht
Solid grass Jelly 33.00 baht x 3 99.00 baht
Long spoons 45.00 baht
Sunny boy syrub 57.00 baht
Dutchmill 185.00 baht
Cube grass Jelly 29.00 x 3 87.00 baht
Plastic Glasses 99.00 baht x 2 198.00 baht
Mali milk 21.50 baht x 4 86.00 baht
Midpol sugar 35 x 2 70.00 baht
Mali milk 66.50 baht
Carnation x 2 92.00 baht
Midpol sugar 24.5 baht
Ice 70.00 baht x 2 140 baht
Falcon milk 20.00 baht x 3 60.00 baht
Total expenses = 1506.00 baht

Net Income: 2075.00 - 1506.00 = 569.00 baht

Financial reconciliation
Starting Capital (200x8) 1600 baht
Straw 25.00 baht x 3 -75.00 baht
Falcon milk -47.00 baht
Tea 60.00 baht x 2 -120.00 baht
Cleaning paper -54.00 baht
Solid grass Jelly 33.00 baht x 3 -99.00 baht
Long spoons -45.00 baht
Sunny boy syrub -57.00 baht
Dutchmill -185.00 baht
Cube grass Jelly 29.00 x 3 -87.00 baht
Plastic Glasses 99.00 baht x 2 -198.00 baht
Mali milk 21.50 baht x 4 - 86.00 baht
Midpol sugar 35 x 2 -70.00 baht
 Mali milk -66.50 baht
Carnation x 2 -92.00 baht
Midpol sugar -24.5 baht
Ice 70.00 baht x 2 -140 baht
Falcon milk 20.00 baht x 3 -60.00 baht
Capital (net of expenses) = 94 baht

Liquidation
Sales 2,075 Baht
Ending capital (2075+94) 2,169 Baht

liquidation
2,169 / 8 = 271 baht per person

Return On Equity = 596.00 / 1600.00 x 100 = 37.25 %