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'This is alarming': Villanueva questions Cale88’s ₱150-M sales despite declaring only 2 employees
'This is alarming': Villanueva questions Cale88’s ₱150-M sales despite declaring only 2 employees
Nation
'This is alarming': Villanueva questions Cale88’s ₱150-M sales despite declaring only 2 employees
by Luwela Amor09 October 2026
Photo courtesy: Senate

Senator-judge Joel Villanueva on Friday questioned how Cale88 Foods Corp. operates with only two employees despite reporting ₱150.77 million in sales in 2024 and posting a ₱6.13-million loss.

During the 37th day of impeachment trial of Vice President Sara Duterte, Villanueva raised concerns over the company’s General Information Sheets (GIS), which listed only two employees in 2025 and none in 2023 and 2024.

Cale88 has been linked to Duterte’s husband, lawyer Manases Carpio.

“This is alarming, Your Honor. You’re looking at a company with ₱150 million sales, ₱6.13 million losses, dalawa yung empleyado?” Villanueva said.

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Bureau of Internal Revenue (BIR) Office of the Commissioner Chief of Staff Anne Loraine Garcia-Marquez, a witness, expressed skepticism over whether a banana chips manufacturer could sustain such operations with only two employees.

“Again, hindi ko po masasabi kasi wala po ako doon sa company na iyon. But if ganito po at manufacturer po siya ng banana chips, then parang impossible po unless naka-machine sila nang dalawang employee lang,” Garcia-Marquez said.

“I’ll take that word, impossible,” Villanueva replied.

Villanueva also pointed out that Cale88 had only ₱125,000 in paid-up capital but reported ₱23 million in sales in 2023.

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In 2024, the company recorded ₱11.43 million in operating expenses, covering salaries, utilities, vehicles, freight and consultancy services, according to Garcia-Marquez.

Asked how the company financed its operations despite its losses, Garcia-Marquez said its auditor had issued a qualified opinion concerning its cash. She added that the notes to the financial statements indicated that management would provide for the company’s expenses.

Garcia-Marquez said Cale88 is currently under audit, with revenue officers set to examine its invoices and supporting documents.

Villanueva clarified that he was not concluding that the company was fictitious but stressed that its reported figures warranted scrutiny.

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“I’m not saying I’m presuming this is a fictitious operation. Just alarming,” he said.

Presiding Officer Francis “Chiz” Escudero then directed the clerk of court to retrieve the relevant documents from the evidence submitted to the impeachment court.

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