FS Excel Template

Capital Outlay

Initial Investment Php 45,000

Less: Expenses
Investment in capital assets
F&F Php 970
Office Equipment 2,100
Store equipment 2,000
Kitchen Supplies -
Subtotal Php 5,070
Organization Cost/Installations
BIR Reg. 500
Express Form 150
SEC Registration 600
Documentary Stamp Tax 50
DTI registration Form 500
Notaries Fee 150
Training Cost 1,000
Installation - Faucet 5,000
Installation - Meralco 3,000
Installation - WIFI 699
Subtotal 11,649
Operating expenses - 1 month 5,000
Cost of Sales - 2 weeks 20,000 41,719
Allowance for contingency Php 3,281
 Return on Investment (ROI) Computation
Year 1 Year 2 Year 3 Year 4
Net Income for the Year 167,557 186,001 190,866 195,809
Add: Depreciation Expense 1,014 1,014 1,014 1,014
Net Cash Flow 168,571 187,015 191,880 196,823

ROI percentage - 370% 0.21277 0.04527 0.00963 0.00205

Present Value at Year 0 35,866 8,466 1,848 403
∑ of Present Values
Less:Net Investment
Difference

Using the IRR method in computing the Internal Rate of Return as shown in the table above, we
are able to determine the Return on Investment is 370%

Payback Period
Year 1 Year 2 Year 3 Year 4
Net Income for the Year 167,557 186,001 190,866 195,809
Add: Depreciation Expense 1,014 1,014 1,014 1,014
Net Cash Flow 168,571 187,015 191,880 196,823

Cumulative Cash Flow 168,571 355,586 547,466 744,289

Investment 45,000 45,000 45,000 45,000
Recovery Period 3.20
0 1 2 3

In computing the the payback period as shown in the above table, we are able to determine that
the investment of P45,000 will be recovered in less than 4 months.

Asset Turnover
 Year 1 Year 2 Year 3 Year 4
Net Sales 720,000 734,400 749,088 764,070
Total Assets 215,357 401,394 592,297 788,143
Asset Turnover (Net Sales/
Total Asset) 3.34

The asset turnover for the project is 3.42. We only get the asset turnover for first year of operation.
It will be the only meaningful asset turnover computation since the succeeding years presented no
capital withrawal so the cash account increases dramatically.

Profit Margin Ratio

Year 1 Year 2 Year 3 Year 4
Net Income 167,557 186,001 190,866 195,809
Net Sales 720,000 734,400 749,088 764,070

Profit Margin Ratio (Net

Income/ Net Sales) 0.23 0.25 0.25 0.26

The net profit margin ratio as shown in the table above is 24 percent.

Break Even Analysis

Year 1 Year 2 Year 3 Year 4

Less: Operating Expenses 82,240 68,792 69,023 69,277

Divided by Gross profit margin 0.35 0.35 0.35 0.35

Gross Sales @ Break Even Point
(Selling Price per unit = P6) 237,044 198,283 198,947 199,681
Number of Units @ Break-Even
Point 39,507 33,047 33,158 33,280

Break Even Sales per day 164.61 137.70 138.16 138.67

The above table shows break-even sales per day of 166 units per day on the 1st year of operation
and a break-even average of 145 units per day for the duration of five-year period.

Cost Structure per Unit of Production

Items Quantity Unit Unit Cost Total

Ingredients:
Malagkit Powder 0.75 kilo 75.00 56.25
Sweet Potato 2.25 kilo 30.00 67.50
Sugar 0.75 kilo 54.00 40.50
Sesame Seeds 0.25 kilo 180.00 45.00
Cheese 1.00 200 g 44.00 44.00
Yema 1.00 300 ml 45.00 45.00
Ube Yam 1.00 kilo 100.00 100.00
Cooking Oil 1.00 liter 75.00 75.00
Subtotal

Labor
1 Person for 4 hours 1 Half day 150.00 150.00
Subtotal

Overhead
Gas 4 cooking hour 8.33 33.32
Subtotal

Total Production Costs

 Profitability Ratio
Year 5 return of investment
200,867 asset turnover
1,014 profit margin ratio
201,881 break even analysis
cost structure
0.00044 payback period
88
46,672
45,000
1,672

n the table above, we

Year 5
200,867
1,014
201,881

946,171
45,000

able to determine that

 Year 5
779,351
989,049

first year of operation.

ng years presented no

Year 5 Average
200,867 941,101
779,351 3,746,909

0.26 0.25

Year 5 Average

69,521 71,771 Php 6.00 100%

0.35 0.35 3.92 65%

200,383 207,031 Php 2.08 35%

33,397 34,505

139.16 143.77
1st year of operation
eriod.

Cost/ product
unit

0.40
0.48
0.29
0.32
0.31
0.32
0.71
0.54
3.38

0.30
0.30

0.24
0.24

3.92
Unit Selling price
Unit cost

Gross Profit
 FS Excel Template
Projected Income Statements
For the periods ending Year 1-5
Year 1 Year 2 Year 3 Year 4 Year 5
Gross Sales 720,000 734,400 749,088 764,070 779,351
Less: Cost of Sales 470,203 479,607 489,199 498,983 508,963
Gross Profit 249,797 254,793 259,889 265,087 270,388
Less: Operating Expenses
Permits and Licenses Expense 2,870 2,927 2,986 3,046 3,107
Sales Expense (labor) 48,000 48,000 48,000 48,000 48,000
Utilities Expense 3,360 3,360 3,360 3,360 3,360
Advertising and Promotion 250 300 325 370 400
Office Supplies 459 459 459 459 459
Sanitary Supplies 870 870 870 870 870
Kitchen supplies 518 518 518 518 518
Installation Cost 13,699
Gross receipts tax 11,200 11,344 11,491 11,641 11,794
Depreciation Expense 1,014 1,014 1,014 1,014 1,014
Total Operating Expense 82,240 68,792 69,023 69,277 69,521
Net Income from operation 167,557 186,001 190,866 195,809 200,867
Income tax - - - - -

Net Income 167,557 186,001 190,866 195,809 200,867

FS Excel Template
Projected Balance Sheet
For the Years 1-5
Year 1 Year 2 Year 3 Year 4 Year 5
Assets
Current Assets
Cash 211,301 398,352 590,269 787,129 989,049
Merchandise, ending inventory
Total Current Assets 211,301 398,352 590,269 787,129 989,049
Fixed Assets:
Office furniture & fixtures 776 582 388 194 -
Store Equipment 1,600 1,200 800 400 -
Office equipment 1,680 1,260 840 420 -
Total fixed assets 4,056 3,042 2,028 1,014 -

Total Assets 215,357 401,394 592,297 788,143 989,049

 Projected Balance Sheet (Continued from previous page)
Year 1 Year 2 Year 3 Year 4 Year 5
Liabilities and Capital
Current Liabilities
Income tax payable - - - - -
Local Business tax 2,800 2,836 2,873 2,910 2,948
Total liabilities 2,800 2,836 2,873 2,910 2,948
Capital
Current Capital 212,557 398,558 589,424 785,233
Add: Net Income 167,557 186,001 190,866 195,809 200,867
Investments 45,000 - - - -

Total Capital 212,557 398,558 589,424 785,233 986,101

Total Liabilities and Capital 215,357 401,394 592,297 788,143 989,049

- - - - -
 0 0 0 0
FS Excel Template
Projected of Cash Flow
For the Years 1-5
Year 1 Year 2 Year 3 Year 4 Year 5
Cash balance, Beginning - 211,301 398,352 590,269 787,129
Add: Cash Receipts
Sales 720,000 734,400 749,088 764,070 779,351
Additional Investment * 45,000
Others
Total Cash Receipts 765,000 734,400 749,088 764,070 779,351
Total Cash Available 765,000 945,701 1,147,440 1,354,338 1,566,481
Less: Cash Payments
Cash Expenses (Schedule X) 553,699 547,349 557,171 567,209 577,432

Others
Total Cash Payments 553,699 547,349 557,171 567,209 577,432

Cash balance, Ending 211,301 398,352 590,269 787,129 989,049

 FS Excel Template
Projected of Cash Flow
For the Years 1-5
Year 1 Year 2 Year 3
Cash Receipt
Sales 720,000 734,400 749,088

Cash payments
Cost of Sales 470,203 479,607 489,199
Permits and Licenses Expense 2,870 2,927 2,986
Sales Expense (labor) 48,000 48,000 48,000
Utilities Expense 3,360 3,360 3,360
Advertising and Promotion 250 300 325
Office Supplies 459 459 459
Sanitary Supplies 870 870 870
Kitchen supplies 518 518 518
Installation Cost 13,699
Local Business tax 8,400 8,508 8,618
Income Tax expense - - -
Payment of Liabilities 2,800 2,836

Total Cash Payments 548,629 547,349 557,171

Cash Flow from investment
F&F 970 - -
Office Equipment 2,100 - -
Store equipment 2,000 - -
Kitchen Supplies
Total Investment 5,070 - -
Cash From Capital 45,000
Total Cash from cash receipt and capital 765,000 734,400 749,088
Less: Total Cash Disturbment 553,699 547,349 557,171
Cash Balance Current 211,301 187,051 191,917
Add:Cash Balance Beginning - 211,301 398,352
Less: Withdrawal - -
Cash Balance Ending 211,301 398,352 590,269
Year 4 Year 5

764,070 779,351

498,983 508,963
3,046 3,107
48,000 48,000
3,360 3,360
370 400
459 459
870 870
518 518

8,731 8,845
- -
2,873 2,910

567,209 577,432

- -
- -
- -

- -

764,070 779,351
567,209 577,432
196,861 201,920
590,269 787,129
- -
787,129 989,049
 Schedule A-4 Salaries Expenses
Year 1

No. of
Position Employee Annual Rate Annual Salary 13 Month Pay
General Manager 1 96,000.00 96,000.00 8,000.00
Finance and Accounting Manager 1 96,000.00 96,000.00 8,000.00
Production Manager 1 96,000.00 96,000.00 8,000.00
Worker 2 60,000.00 120,000.00 10,000.00

Total 348,000.00 408,000.00 34,000.00

Schedule A-4 Salaries Expenses

Year 2

No. of
Position Employee Annual Rate Annual Salary 13 Month Pay
General Manager 1 108,000.00 108,000.00 9,000.00
Finance and Accounting Manager 1 108,000.00 108,000.00 9,000.00
Production Manager 1 108,000.00 108,000.00 9,000.00
Worker 2 72,000.00 144,000.00 12,000.00

Total 396,000.00 468,000.00 39,000.00

Schedule A-4 Salaries Expenses

Year 3

No. of
Position Employee Annual Rate Annual Salary 13 Month Pay
General Manager 1 120,000.00 120,000.00 10,000.00
Finance and Accounting Manager 1 120,000.00 120,000.00 10,000.00
Production Manager 1 120,000.00 120,000.00 10,000.00
Worker 2 50,400.00 100,800.00 8,400.00

Total 410,400.00 460,800.00 38,400.00

Schedule A-4 Salaries Expenses

Year 4

No. of
Position Employee Annual Rate Annual Salary 13 Month Pay
 No. of
Position Employee Annual Rate Annual Salary 13 Month Pay
General Manager 1 132,000.00 132,000.00 11,000.00
Finance and Accounting Manager 1 132,000.00 132,000.00 11,000.00
Production Manager 1 132,000.00 132,000.00 11,000.00
Worker 2 96,000.00 192,000.00 16,000.00

Total 492,000.00 588,000.00 49,000.00

Schedule A-4 Salaries Expenses

Year 5

No. of
Position Employee Annual Rate Annual Salary 13 Month Pay
General Manager 1 115,200.00 115,200.00 9,600.00
Finance and Accounting Manager 1 115,200.00 115,200.00 9,600.00
Production Manager 1 115,200.00 115,200.00 9,600.00
Worker 2 72,000.00 144,000.00 12,000.00

Total 417,600.00 489,600.00 40,800.00

Schedule A-4 Salaries Expenses
Year 1
Employer's Share Employee's Share
Witholding
Total Salary SSS PhilHealth Pag-ibig Tax SSS PhilHealth
104,000.00 11,872.00 2,100.00 3,360.00 18,100.00 5,600.00 2,100.00
104,000.00 6,784.00 1,050.00 1,903.00 4,750.00 3,200.00 1,050.00
104,000.00 6,784.00 1,050.00 1,884.00 4,634.00 3,200.00 1,050.00
130,000.00 7,632.00 1,350.00 2,160.00 6,700.00 3,600.00 1,350.00
-
442,000.00 33,072.00 5,550.00 9,307.00 34,184.00 15,600.00 5,550.00

2,848.67 1,300.00 462.50

Schedule A-4 Salaries Expenses
Year 2
Employer's Share Employee's Share
Witholding
Total Salary SSS PhilHealth Pag-ibig Tax SSS PhilHealth
117,000.00 12,296.00 2,100.00 3,427.20 18,722.00 5,800.00 2,100.00
117,000.00 6,784.00 1,200.00 1,941.36 5,059.00 3,200.00 1,200.00
117,000.00 6,784.00 1,200.00 1,922.16 4,916.00 3,200.00 1,200.00
156,000.00 7,632.00 1,350.00 2,203.20 7,024.00 3,600.00 1,350.00

507,000.00 33,496.00 5,850.00 9,493.92 35,721.00 15,800.00 5,850.00

2,976.75 1,316.67 487.50

Schedule A-4 Salaries Expenses

Year 3
Employer's Share Employee's Share
Witholding
Total Salary SSS PhilHealth Pag-ibig Tax SSS PhilHealth
130,000.00 12,296.00 2,100.00 3,495.84 19,457.00 5,800.00 2,100.00
130,000.00 7,208.00 1,200.00 1,980.00 5,351.00 3,400.00 1,200.00
130,000.00 6,784.00 1,200.00 1,960.56 5,205.00 3,200.00 1,200.00
109,200.00 8,056.00 1,350.00 2,247.86 7,354.00 3,800.00 1,350.00

499,200.00 34,344.00 5,850.00 9,684.26 37,367.00 16,200.00 5,850.00

3,113.92 1,350.00 487.50

Schedule A-4 Salaries Expenses
Year 4
Employer's Share Employee's Share

Total Salary
 Witholding
Total Salary SSS PhilHealth Pag-ibig Tax SSS PhilHealth
143,000.00 12,720.00 2,100.00 3,565.68 20,157.00 6,000.00 2,100.00
143,000.00 7,208.00 1,200.00 2,019.60 5,648.00 3,400.00 1,200.00
143,000.00 7,208.00 1,200.00 1,999.92 5,499.00 3,400.00 1,200.00
208,000.00 8,056.00 1,350.00 2,292.24 7,692.00 3,800.00 1,350.00

637,000.00 35,192.00 5,850.00 9,877.44 38,996.00 16,600.00 5,850.00

3,249.67 1,383.33 487.50

Schedule A-4 Salaries Expenses
Year 5
Employer's Share Employee's Share
Witholding
Total Salary SSS PhilHealth Pag-ibig Tax SSS PhilHealth
124,800.00 12,720.00 2,100.00 3,639.36 20,870.00 6,000.00 2,250.00
124,800.00 7,208.00 1,200.00 2,050.56 5,951.00 3,400.00 1,200.00
124,800.00 7,208.00 1,200.00 2,039.76 5,799.00 3,400.00 1,200.00
156,000.00 8,056.00 1,350.00 2,338.08 8,035.00 3,800.00 1,350.00

530,400.00 35,192.00 5,850.00 10,067.76 40,655.00 16,600.00 6,000.00

3,387.92 1,383.33 500.00

Share

Pag-ibig
3,360.00
1,903.00
1,884.00
2,160.00
-
9,307.00

775.58

Share 5,386.75

Pag-ibig
3,427.20
1,941.36
1,922.16
2,203.20

9,493.92

791.16

Share

Pag-ibig
3,495.84 5,572.08
1,980.00
1,960.56
2,247.86

9,684.26

807.02

Share
 Pag-ibig
3,565.68
2,019.60
1,999.92
2,292.24
5,758.44
9,877.44

823.12

Share

Pag-ibig
3,639.36
2,050.56
2,039.76
2,338.08

10,067.76

838.98 5,943.62

6,110.23
Schedule B - Gross Sales
Month 1 Year 1 Year 2 Year 3 Year 4 Year 5
500 pcs/day x 5days x 4 weeks 60,000 720,000 734,400 749,088 764,070 779,351

500
6
Net Sales 60,000 720,000 734,400 749,088 764,070 779,351

Schedule C- Cost of Sale

Month 1 Year 1 Year 2 Year 3 Year 4 Year 5
Buchi 39,184 470,203 479,607 489,199 498,983 508,963
 FS Excel Template
Schedule A-11 Permit and License Expenses
For the year 1-5
Permit and License Expenses Year 1 Year 2 Year 3
Municipal License 1,000 1,020 1,040
Mayor's Permit 1,500 1,530 1,561
Health Permit 100 102 104
Barangay Permit 50 51 52
Fire and Clearance Permit 120 122 125
Sanitary Permit 100 102 104

Total 2,870 2,927 2,986

Note: Permit and License will increase 2% annually

s

Year 4 Year 5
1,061 1,082
1,592 1,624
106 108
53 54
127 130
106 108

3,046 3,107
 Utility Expenses
Montly cost Year 1 Year 2 Year 3
Electricty 130 1,560 1,560 1,560
Water 150 1,800 1,800 1,800

Total 280 3,360 3,360 3,360

Year 4 Year 5
1,560 1,560
1,800 1,800

3,360 3,360
 FS Excel Template
Schedule A-11 Advertising & Promotion Expense
For the year 1-5
Advertising & Promotion Year 1 Year 2 Year 3 Year 4
Tarpaulin 250 300 325 370
Flyers
Newspaper - - -
Signages
Brochures
Website - - -

Total 250 300 325 370

Year 5
400

400
 Schedule A-2 Supplies Expense
Per Year 1-5
Office Supplies Quantity Price Total Price
Calculator 2 100 200
Bond Paper 2 100 200
Ballpen 1 12 12
Liquid Eraser 1 15 15
Receipt Pad 1 20 20
Pencil 2 6 12

Total 459

Sanitary Supplies Quantity Price Total Price

Trash Can 2 35 70
Mop 1 100 100
Hand Sanitizer 2 100 200
Hand Towel 5 20 100
Dust pan 1 75 75
Tissue 1 10 10
Rugs 5 5 25
Broom 1 80 80
Detergent Bar 1 20 20
Dishwashing Liquid 2 15 30
Pail 2 35 70
Dipper 2 20 40
Doormat 2 25 50

Total 870

Kitchen Utensils Quantity Price Total Price

Chopping board 1 20 20
Knife 1 35 35
Ladle 1 10 10
Measuring Spoon 3 5 15
Plate 3 20 60
Spoon 6 5 30
Fork 6 5 30
Hand Gloves 6 3 18
Hair net 5 10 50
Strainer 3 50 150
Bowl 2 50 100
Total 518
 Delivery Cost
Price Montly cost Year 1
Gasoline 29/Liter 1Liter/day 580 6,960
Miscellaneous 1000 1,020

Total 1580 7,980

ry Cost
Year 2 Year 3 Year 4 Year 5
7,099 7,241 7,386 7,534
1,040 1,061 1,082 1,104

8,140 8,302 8,468 8,638

 FS Excel Template
Schedule A-12 Rent Expenses
For the year 1-5
Year 1 Year 2 Year 3
Monthly Rental Fee 3,000 3,060 3,121

Total: 36,000 36,720 37,454.40

Year 4 Year5
3,184 3,247

38,203.49 3,312
 Buchi con Delicioso
Schedule A-11 Organizational Expense
For the year 1-5
Permit and License Expenses Year 1 Year 2 Year 3
Bureau Of Internal Revenue Reg. 500 510 520
Express Form 150 153 156
SEC Registration 600 612 624
Documentary Stamp Tax 50 51 52
DTI registration Form 500 510 520
Notaries Fee 150 153 156
Training Cost 1,000 1,020 1,040

Total 2,950 3,009 3,069

Year 4 Year 5
531 541
159 162
637 649
53 54
531 541
159 162
1,061 1,082

3,131 3,193
 Installation Cost
Faucet 10000.00
Meralco 3000.00
SUN WIFI 699.00

Total 13,699.00
 Schedule A-16
Stall Renovation and Improvement
Cost of Cleaning Equipment 900
Paint 2,000
Others 500
Total: 3,400
 FS Excel Template
Schedule A-15 Local Business Tax
For the year 1-5
Year 1 Year 2 Year 3
Sales 720,000 734,400 749,088
Minimum Provision of Local business tax (MPLBT) 400,000 400,000 400,000
Excess from sales 320,000 334,400 349,088
1% of sales excess 3,200 3,344 3,491
2% of MPLBT 8,000 8,000 8,000

Total local business tax 11,200 11,344 11,491

Year 4 Year 5
764,070 779,351
400,000 400,000
364,070 379,351
3,641 3,794
8,000 8,000

11,641 11,794
 Schedule A-15 Depreciation Expense
Depreciation Expense Furniture and Fixture
Estimated Estimated Depreciation
Asset Quantity Price Value Life Expense
Furniture and Fixture
Filling Cabinet 1 500 500 5 100
Table 1 200 200 5 40
Monoblock 3 90 270 5 54

970 194

Office Equipment -
Electric Fan 1 1,200 1,200 5 240
Calculator 1 100 900 5 180

2,100 420

Store Equipment
Gas Tank 1 1,200 1,200 5 240
Gas Stove 1 800 800 5 160

2,000 400

Total: 4,090 5,070 1,014

on Expense
re and Fixture

Year 1 Year 2 Year 3 Year 4 Year 5

100 100 100 100 100

40 40 40 40 40
54 54 54 54 54

194 194 194 194 194

- - - - -
240 240 240 240 240
180 180 180 180 180

420 420 420 420 420

- - - - -
240 240 240 240 240
160 160 160 160 160

400 400 400 400 400

1,014 1,014 1,014 1,014 1,014

 Partner A
Lee Apps, Ma. Angeline R.
Beginning Capital 150,000
Add: Share in Net Income
Less: Drawing
Ending Capital

Partner B
Cabrera, Joana B.
Beginning Capital 150,000
Add: Share in Net Income
Less: Drawing
Ending Capital

Partner C
Hipolito, Angelica C.
Beginning Capital 150,000
Add: Share in Net Income
Less: Drawing
Ending Capital

Partner D
Reyes, Princess V.
Beginning Capital 150,000
Add: Share in Net Income
Less: Drawing
Ending Capital

Partner E
Reyes, Rina C.
Beginning Capital 150,000
Add: Share in Net Income
Less: Drawing
Ending Capital

Partner F
Rodriguez, Lorna T.
Beginning Capital 150,000
Add: Share in Net Income
Less: Drawing
Ending Capital
 Production Cost For The Year 2016-2020
YEAR 2016
Month BUCHI CON DELICIOSO PRODUCTION PER PIECE
per kilo Quantity

January 3 5
February 7 3
March 10 4.75
April 15 4
May 18 4.5
June 21 4.25
July 23 4.23
August 33 3.5
September 46 3.12
October 50 3.19
November 57 4.26
December 68 4

Total Sales

YEAR 2017
Month BUCHI CON DELICIOSO PRODUCTION PER PIECE
per kilo Quantity

January 69 5
February 72 5.23
March 78 6.24
April 83 5.23
May 98 6.26
June 101 6
July 121 7
August 143 5.03
September 176 5.19
October 183 5.16
November 192 6.25
December 200 6.53

Total

YEAR 2018
Month BUCHI CON DELICIOSO PRODUCTION PER PIECE
 per kilo Quantity

January 205 7.12

February 232 8
March 253 7.15
April 273 9
May 287 8.34
June 290 7.03
July 301 7.05
August 305 8.09
September 323 7.33
October 345 7.23
November 602 7.25
December 637 7

Total

YEAR 2019
Month BUCHI CON DELICIOSO PRODUCTION PER PIECE
per kilo Quantity

January 673 9.02

February 723 9.23
March 769 9.34
April 793 9.9
May 831 9.45
June 873 9.76
July 920 9.25
August 960 9.76
September 1,003 9.54
October 1023 9.56
November 1098 9.03
December 1146 9.05

Total

YEAR 2020
Month BUCHI CON DELICIOSO PRODUCTION PER PIECE
per kilo Quantity

January 1232 10.2

February 1245 10.64
 March 1296 10.23
April 1248 10.98
May 1234 10.34
June 1452 10.96
July 1510 10.97
August 1544 10.78
September 1623 10.34
October 1681 10.34
November 1740 10.45
December 2000 10.14

Total
The Year 2016-2020
2016
Price of BUCHI ORDER Per Month Total

50 240 60,000.00
50 240 36,000.00
50 240 57,000.00
50 240 48,000.00
50 240 54,000.00
50 240 51,000.00
50 240 50,760.00
50 240 42,000.00
50 240 37,440.00
50 240 38,280.00
50 240 51,120.00
50 240 48,000.00

573,600.00

2017
Price of BUCHI ORDER Per Month Total

60 300 90,000.00
60 300 94,140.00
60 300 112,320.00
60 300 94,140.00
60 300 112,680.00
60 300 108,000.00
60 300 126,000.00
60 300 90,540.00
60 300 93,420.00
60 300 92,880.00
60 300 112,500.00
60 300 117,540.00

1,244,160.00

2018
Price of BUCHI ORDER Per Month Total
 70 330 164,472.00
70 330 184,800.00
70 330 165,165.00
70 330 207,900.00
70 330 192,654.00
70 330 162,393.00
70 330 162,855.00
70 330 186,879.00
70 330 169,323.00
70 330 167,013.00
70 330 167,475.00
70 330 161,700.00

2,092,629.00

2019
Price of BUCHI ORDER Per Month Total

90 360 292,248.00
90 360 299,052.00
90 360 302,616.00
90 360 320,760.00
90 360 306,180.00
90 360 316,224.00
90 360 299,700.00
90 360 316,224.00
90 360 309,096.00
90 360 309,744.00
90 360 292,572.00
90 360 293,220.00

3,657,636.00

2020
Price of BUCHI ORDER Per Month Total

120 400 489,600.00

120 400 510,720.00
120 400 491,040.00
120 400 527,040.00
120 400 496,320.00
120 400 526,080.00
120 400 526,560.00
120 400 517,440.00
120 400 496,320.00
120 400 496,320.00
120 400 501,600.00
120 400 486,720.00

6,065,760.00
 SALES REVENUE
Year 2016 2017 2018 2019 2020

Sales Revenue 573,600.00 1,224,160.00 2,092,629.00 3,657,636.00 6,605,76.00

 Cash Expenses Year 1 Year 2 Year 3 Year 4
Purchases 470,203 479,607 489,199 498,983
Permit and Licenses 2,870 2,927 2,986 3,046
Utility Expense 3,360 3,360 3,360 3,360
Advertising expense 250 300 325 370
Office Supllies 459 459 459 459
Sanitary Supplies 870 870 870 870
Payment of liabilities 2,800 2,836 2,873
Local Business Tax 8,400 8,508 8,618 8,731
Income Tax Expense - 8,508 8,618 8,731
Total operating cash outflow 486,412 507,339 517,271 527,421
Installation cost 13,699 -
Furnitures and Fixtures 970
Office Equipment 2,000
Store Equipment 2,100

Total investment cash outflow 18,769 - - -

Total: 505,180.86 507,339.31 517,271.32 527,421.47

Year 5
508,963
3,107
3,360
400
459
870
2,910
8,845
8,845
537,759

537,758.72
Cost of Goods(Service) Sold:
Items Quantity Unit Unit Cost Total
Ingredients:
Malagkit powder 0.75 kilo 75.00 56.25
Sweet Potato 2.25 kilo 30.00 67.50
Sugar 0.75 kilo 54.00 40.50
Sesame Seeds 0.25 kilo 180.00 45.00
Chese 1.00 200 g 44.00 44.00
Yema 1.00 300 ml 45.00 45.00
Ube Yam 1.00 kilo 100.00 100.00
Cooking Oil 1.00 liter 75.00 75.00

Overhead
Gas 4 cooking hour 2.22 8.88
Total Production Costs

Operating Expenses:

Transportation (Purchasing RM) 14.00

Knife 2 pcs 100.00 200.00
Chopping board 1 pc 25.00 25.00
Measuring cups and spoons 1 set 100.00 100.00
Stove 1 pc 400.00 400.00
Laddle 2 pcs 35.00 70.00
Stainless bowl 2 pcs 35.00 70.00
Bottle for yema spread 1 pc 19.00 19.00
Cupcake rapper 4 packs 6.00 24.00
Plastic container 20 pcs 7.00 140.00
Ribbon 1 yard 50.00 50.00
Grater(gadgaran) 2 pcs 25.00 50.00
Apron 2 pcs 35.00 70.00
Tissue 0.25 kilo 100.00 25.00
Transportation (Operation) 50.00

Labor Cost:
Php 46.00/hour
Patty Processing Php 200.00/day
Sales Representative
Cost/ product unit

0.40
0.48
0.29
0.32
0.31
0.32
0.71
0.54
3.38

0.14
3.52

0.10
1.43
0.18
0.71
2.86
0.50
0.50
0.14
0.17
1.00
0.36
0.36
0.50
0.18
0.36
9.34