Unrealized vs Realized Gain/Loss

Isa sa mga paraan kung paano kumita sa stock market ay ang pag-taas ng presyo. Ang formula para malaman natin ang ating kita hindi lang sa stock market kundi pati sa business ay:
 
Gain/(Loss) = Total Sales - Total Cost including expenses
 
Halimbawa:

Nag-open ng account si Juan para sa stock market nung January 2016. Ang capital nya ay P5,000. Every month balak nya itong dagdagan ng P5,000. Sabi nya sa sarili nya na sa isang stock sya muna mag-fofocus since baguhan pa lang sya. Naisip nya ang ALI (Ayala Land Incorporated).
 
Transaction dates :
  • January 5 - bought 100 shares @ P33.95
  •  Feb 3 - bought 200 shares @ P31.25
  • Mar 4 - bought 100 shares @ P34
  • April 7 - Di ka nakadagdag si Juan dahil holy week. Madami gastusin.
  • May 5 - bought 100 shares @ P33.75
  • June 7 - sold 100 shares @ P38.95 (walang padala kasi enrollement ng kapatid)
  • Aug 5 - bought 200 shares @ P40
  • Aug 31 - Current market price ay P38.50
  • November 29 - Current market ay P32.9
Mas mabilis macompute ang gain/loss kung gagawa kayo sa excel. Pero para maintindihan nyo yung formula na ilalagay nyo sa excel, ganito ang computation:
  •  January 5 - Total Cost = (P33.95*100) P3,395 + Com (P3,395*.25%=P8.49) P20 (minimum) + VAT (P20*12%) P2.40 + PSE fee (P3,395*.005%) P0.17 + SCCP (P3,395*.01%) P0.34 = P3,417.91. Average Price = P3,417.91/100 = P34.1791
  • Feb 3 - Total Cost = (P31.25*200) P6,250 + Com P20 (minimum) + VAT P2.40 + PSE fee P0.31 + SCCP P0.63 = P6,273.34. Average Price = (P3,417.91+P6,273.34)/(100+200) = P9,691.25/300 = P32.3042
  • Mar 4 - Total Cost = (P34*100) P3,400 + Com P20 (minimum) + VAT P2.40 + PSE fee P0.17 + SCCP P0.34 = P3,422.91. Average Price = (P9,691.25+P3,422.91)/(300+100) = P13,114.16/400 = P32.7854
  • May 5 - Total Cost = (P33.75*100) P3,375 + Com P20 (minimum) + VAT P2.40 + PSE fee P0.17 + SCCP P0.34 = P3,397.91. Average Price = (P13,114.16+P3,397.91)/(400+100) = P16,512.07/500 = P33.0241
  • June 7 - Total Net Sales = (P38.95*100) P3,895 - Com P20 (minimum) - VAT P2.40 - PSE fee P0.19 - SCCP P0.39 - Sales tax (P3,895*.5%) P19.48 = P3,852.54.
    • Realized* Gain/(Loss) = P3,852.54 - Total Cost (100*P33.0241) P3,302.41 = P550.13
    • Sa tingin nyo magbabago ang average price? Compute ulit natin. Average price = Total Cost (P16,512.07-P3,302.41 cost of sold shares) P13,209.66/ Total Outstanding shares (500-100) 400 = P33.0241. So hindi ito nagbabago kung magbebenta ka unless dagdagan mo yung shares mo.
*Realized - ibig sabihin nabenta na talaga yung shares or stock position mo
  • Aug 5 - Total Cost - P8,000 + Com P20 + VAT P2.40 + PSE fee P0.40 + SCCP P0.80 = P8,023.60. Average Price = (P13,209.66+P8,023.60) P21,233.26 / (400+200) 600 = P35.3888
Noong August 31, ang presyo ng ALI ay P38.50 at noong November 29 ay P32.90, sa tingin mo magkano ang gain/loss ni Juan?
  • August 31 - P23,100 - P57.75 - P6.93 - P1.16 - P2.31 - P115.50 = P22,916.35 - Cost P21,233.26 = P1,683.09 unrealized* gain
  • November 29 - P19,740 - P49.35 - P5.92 - P0.99 - P1.97 - P98.70 = P19,583.07 - Cost P21,233.26 = (P1,650.19) unrealized* loss
*Unrealized or Paper Gain/Loss - ibig sabihin nasa papel lang yung gain or loss. Hindi pa nabebenta yung shares or stock position mo.





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